2015 1700 5302

eve Tl-IUE TiNH KHANH HOACHI cvc THUE H. CAM LAM

CONG HOA XA HOI CHU NGHIA VIET NAM. "

DQc I~p - TV'do - H:)nh phucCam Lam, ngayOfithang.K!niim 2 (jJ/;,

PHIEU GLt\I QUYET VAN BAN DEN1.Van ban O~Il:Co quan ban hanh: ..,., ..,.,{.., .., ..C4,I;.; .. Jemi.-:;.th..L .~tt. .,Aw .,., .,., .Ten van ban: ..1~:.~.G).,.,.,.S6 hi~u van ban: S'Q01!T.JJ:::LJ....,.ngay£l.l.9.12oJ:J . I

, , ' J CLl0 (). . I . I JP. ~vD.• I> r- j- P '-Tnch yeu:. v. .I! (ltXl! ~ 'mOl•...?i.lM.1. .w..! cn.~ . .c;\\JJ'CHlliL,..,mu ..~ ..fAili;Jl&q ,Jlq~)~iIkO;l..:Mt.:i~..tR~..t:~ ..-:\fui ..K'l161 ..~Cl. q~ .LO\1ivan bim: thuOng El,khan 0, hoa toc 0 ,m~t 0, toi m~t U, tuy~t m~t 0Mil van ban o~n: ., /1.iW., ., . ., .,., ., ., ., ., ., ., ., .,. .,.,.

2.Y ki~n cua Iallh o:}o Chi qlc Thu~: ilL,,! I AIDQi (Ca nMn) chU tri:~.1t.\NV.JJIr.-.T1HTJ:.~: ..K)f!y) ..\t.y~~ .

, 'DQi (Ca nhdn) phoi hqp: ., .,., :..., .,...,.,., .NQi dung chi 0\10: ., .,., .., .,., ., ., ., .., ., ., .

... ' , , .Thai h\1n th\TChi~n (ndu co): .,.,., ., ., .,.., ., ., .,., ...,..

Ngay o.i'thimg.4.o nam 201.(

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3.Y lti~n cua liinh d:}oDQi:

N .' A h"" h h'".gum uuqc p an cong t \TC Iltn: .,., ., ., .

N"'d h""QI ung p an cong: ., .............................................................................................................................................. . ........... .... ... ............. ............... ... . ... ....... ... ...... .. . . . . .... .......... ........ . . ........ . . . . .. . . .....Thai han thuc hien Indu COl: .

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N . h' -?Ogay .... tang .... nam _ ....Ngldli p/z{m cong kY ten

4.Y ki~n o~xu5t cua nguO'i giai quy~t:Tom t~t nQi dung o~ xuftt giai quy~t: ............................................................................................................................Ki~nnghifndu co): .., .

Ngay tMng nam 20 .Nglrili t1wc hifll kj ten

Ball hilllh thea ph!, hie IV Thollg tlr s6 07/201217T-BNV Ilgay 22/11/2012 do B(i N(ii V!,

CHI CUC TlruE ~N CAM LAM. PHIEU mAl QUYET VAN BAN DEN.' "

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PHIEU GIAI QUYET VAN BAN DEN

1. Van ban de'n :

86 hi~u van ban : ,ngay ./ ./ 20 .

Mii van ban den : , Mii lo~i van ban: .

Lo~i van ban: thttang D, kMnD, hila tileD m~tD, tili m~tD tuy~t m~tD

Phai eo van ban d€ giai quyet D Kh6ng can eo van ban d~ giai quyet D

2. Phe duy~t giai quyet van ban den :Ph' , hA h"' t'.... A'tong, ca n an e u n glal quye : .

Ph' , hA h . hA"hong, ea n an t am gIa p 01 qp : .NQidung thl!c hi~n : .........................................................................................................................................................................................................................................................................................................................................................................................................................Thai h~n thl!e hi~n (neu co) : .

Ngay thang nam 20 .NgrtiJi phe dUYft kj ten

cm ellC 'IlIU~ HuytN CAM LAM. PRIEU mAl QuvET VAN BAN DEN,.' ? ,,'... ? ,,'

PHIEU GIAI QUYET VAN BAN DEN1. Van ban de'n :

8il hi~u van ban : ,ngay ./ ./ 20 .

Mii van ban den : , Mii lo~i van ban: .

Lo~i van ban: thttangD, khanD, hila tileD m~tD, tili m~tD, tuy~t m~tD

Phai eo van ban d€ giai quyet D Kh6ng dn eo van ban d€ giai quyet D

2. Phe duy~t giai quyet van ban den :Ph' .< h A h? . . ? A'tong, ea n an e u tn gIal quye : .Phbng, ea nhan tham gia phili hqp : .NQidung thl!c hi~n : .••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• ••••••••• _ •••••••••••••••••••••••••••••••• 0 ••••••••••

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Thai h~n thl!e hi~n (ne u eo) : .Ngay thang nam 20 .

NgrtiJi phe dUYft kj ten

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TONG cve TI-IUEcvc nmE TINH KHANH BOA

CQNG HOA xA HQI CHU NGHIA VII):TNAMDgc I~p - T~•.do - H:.\IIh phiic

{hang 09 lIam 2015Khanh Hoa, ngay 306:52, ('2; /TB-CTCtilGUC Ttll£' H\J'{~N CAM tAM

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-,,";- 50:•...) ..1(:)))....... T~6NG BAa .DEN - .ovA./},:;,. v: C:IC IO:,Iimay m.6c, thict bj chuycn dl\llg.ph~IC V~l cho s:"\n xuat. N~«y A g nghiGp thugc uoi tU'Q'ng khong chju thuc GTGT theo quy (11nh

Kinh glri: Cac t6 chtl'c, doanh nghi~p tren dia ban t1nh Khanh !-Ioa.

Th~l'c hi~n theo tinh thiin nQi dung cong van s6 12848/BTC-TCT ngayIS/09/20 IS cua B(>Tai chfnh, C~ICThuS tinh Khanh !-Ioa thong bao cac 10\li maymoc, thiSt bi chuyen dLtng ph~lC V~Icho san xu~t nang nghi~p thu(>c d6i tll'gngkhong chiu.thuS gia tri gia tang (GTGT) theo guy dinh t\li Khoan I Di~u 3 Lu?t s67l/2014/QHI3, Khoan I Di~u 3 Nghi dinh s6 I2/20 1S/ND-CP va Khoan2 Di~u IThong til' s6 26/20 ISrn-BTC cv thS nhu sau:

I. Ngoai danh m~lc may moc, thiSt bi chuyen dung khac p1wc vv cho sanxuiit nang nghi~p thu(>c d6i tll'gng Id10ng chiu thuS GTGT da dugc djnh danh cv thSt\li Khoan 1 Di~u 3 Nghi dinh s6 12/201S/ND-CP va Khoan 2 Di~u 1 Thong tus6 26/20 ISm'-BTC, cac 10\li may moc, thiSt bi chuyen dung khac ph\lC vv chosan xu~t nang nghf~p thu(>c d6i tugng khong chiu thuS GTGT bao g6m:

- May, thiSt bi cung cap thtl'c an, mro-c u6ng, thu gom trtmg, d(.Jl1v~ sinh;may moc, thiSt bj cham soc gia StlC, gia dm; may moc, thiSt bi plwc V~It1w tinhnhan t\lO gia StlC, gia dm; may phan tfch chiit lll'gng sua; may dong goi nguyenli~u thtrc an tho xanh; may moc, thi~t bi xu Iy ch~t thai chan nuoi, cai t\lO moitruang chan nuoi.

- May gU\lt nuo-c; may svc khf; Imiy tv d(>ng cho ca, tom an slr d\tng trongnuoi tr6ng thuy san;

- May g~t d?p lien hgp;

- Dan xo-i;

- May keo dm tay;

- May tl1ll hO\lch rau hO\lt d(>ng b~ng di~n, may phan 10\li hoa hO\lt d(>ngb~ng di~n;

- May phan 10\li nhan h\lt di~u;

- Thi~t bi suo-i iim, lam mat cho gia StlC,gia dim;

- May moc, thiSt bi san xuiit thtrc an chan nuoi, silo chua cam, h~ th6ng

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tai nguyen li~u va cac p)w tung thay th~ la cac l?ay: thi~t bi (nghi~n, tr9n, ,mayep vien, silo chu'a, h~ thong bang tai) str dl}ng che bien thuc an gia suc, gia cam;

- May nang ngu CO' (d5u may dl)ng CO' n6) str d\lng trang Sflnxu~t nangnghi~p nlm: lam dl)ng l\fc cho bam nuac, tuai, tieu; phun thu6c bao v~ thvc v~t;

- May vo che;

- May xat tr~ng; may b6c vo lua; may t,lch th6c; may danh b6ng g\lo; maydanh b6ng cit phe; sang t\lP ch~t g\lo; c6i tr~ng; sang da; tr6ng tach Iwt lep; maytach tr~u; phin lQc b~li; din t\l' dl)ng; djnh lUQ'ng;tr6ng phan Iwt; sang dao; sangcam; van xa kin; sang tr~u; tr6ng trl)n; 10d6t tr~u; may s~y t~ng soi; may b6c voIre; day chuy~n b6c vo lua ra g\lo; cac thi~t bi su d~lng cho h~ th6ng may s~y,lhay xay xat lua, g\la;

I - Khay gieo m\l;

f 2, 86i vai linh ki~n d6ng bl) nh~p IdlAu d€ l~p rap may m6c, thi~t bichuyen dung plwc V~lcha san xu~t nang nghi~p:

Vi~c phan 10\li linh ki~n nh~p IdlAu d6ng bl) de lap r~p may, thi~t bjchuyen dung ph\lc V\l cho san xu~t nang nghi~p duqc can cu' vao Danh m~lchang h6a xu~t khAu, nh(ip IdlAu Vi~t Nam ban hanh kern theo Thong tu s6103/20 15/TT-BTC ngay 01/7/2015 cua Bl) Tai chinh, Chu giai chi ti~t HS, Chllgiai b6 sung AHTN, cac guy t~c phan 10\lihang h6a va Thong tu s6 14/2015/TT-BTC ngay 30/0 I/20 15 cua 8l) Tai chfnh huang d~n vS phan 10\lihang h6a, phantfch d€ phan 10\li hang h6a; phan tfch d€ ki€m tra ch~t luqng, ki€m tra an laantlwc phAm d6i vai hang h6a xu~t khAunh~p khAu,

Theo guy t~c 2a t\li Ph\! l\!c II ban hanh kem theo Thong tu s6103/2015/TT-BTC ngay 01/7/2015 cua Bl) Tai chinh thi: "Ml)t m~t hang dugcphan 10\livaa ml)t nh6m hang thi m~t hang dO'a d\lng chua hoan chinh ho~c chuahoan thi~n cling thul)c nh6m dO',n~u dii CO'd~c trung CO' ban cua hang h6a dO'ldlidii hoan chinh ho~c haan thi~n, Cling phan 10\linlm v(iy d6i vai hang h6a a d\lnghoan chinh hay hoan thi~n dii CO'd~c trung Co'ban cua hang h6a a d\lng hoanchinh hay haan thi~n (ha~c duqc phan 10\livao d\lng hang h6a dii hoan chinh hayhoan thi~n theo nl)i dung Quy t~c nay), nlmng chua l~p rap ho~c thao rai",

Can cli guy t~c neu tren, tmang hgp linh ki~n nh~p khAu duqc xac dinh lalinh ki~n d6ng bl) d€ l~p rap may m6c, thi~t bi chuyen dung ph\!c V~lcho sanxu~t nang nghi~p va dugc ap cung ml)t mii HS vai may m6c, thi~t bi chuycndung ph\!c V\! cho san xuat nang nghi~p thi linh ki~n d6ng bl) nay thul)c d6itU'Q'ngkhong chiu thu~ GTGT.

Vi d~l:

- Linh ki~n d6ng bl) nh(ip khAu d€ I~p rap may g~t d(ip licn hgp CO'mii HS84335100 g6m cac bl) ph(in chinh sau: khung g5m; dl)ng CO'; bl) ph(in truy~n dl)ng;bu6ng d(ip Ilia; bl) ph~n till! gam lua; bl) ph(in di~u khi€n; gu6ng g~t Ilia; banhxich Ian b~ng cao su; cac n~p d(iy than may, mai che, gh~ di~u khiSn, hl)p d\lng C\l

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thea may. T~t ca cac linh ki~n nay dugc dung dS I~p nip thanh may g~t d~p lienhgp haan chinh dS g~t lua va d~p lua. Cac linh ki~n d6ng bi;>nay dugc thiSt kSrieng chi l~p nip may g~t d(ip lien hgp str d\lng trang nang nghi~p va Id10ng thS strd\lng cha m~lCdich khac, nen thui;>cd6i tugng ld10ng chiu thuS GTGT.

- Linh ki~n d6ng bi;>nMp kh~u dS I~p rap may x6'i co ma HS 84322900g6m cac bi;>ph(in chinh nhu sau: Tr\lc quay dan xai, tay nang, thanh da, n~p d(iytr\lc quay, ch6t gai, t~m che hai ben, gia da, luai xai dftt. Tftt ca cac linh ki~nnay dugc dung dS l~p rap thanh dan xai dftt chi chuyen dilt1g cha nang nghi~p dSlam d~t va cac linh ki~n nay dugc thiSt kS rieng chi l~p rap dan xai va ld10ng thSsu d~lt1gcha nwc dich kMc, nen thui;>cd6i tugng Id10ng chiu thuS GTGT.\, ,? ~, ,

\ - Doi vai linh ki~n, thiet bi nh(ip khau de liip nip binh phun thuoc trlr sau(paa g6m thiSt bi plull1 thu6c trlr sau, Cli hilt, dn, bi;>pittong, d~u bat sen, d~u rathu6c sau, tfiu, tay n~m, la gio, tay dfiy, khoa, van ld1oa, quai dea), nSu thea quyt~c 2a t\ii PI1\! l\lc II ban hanh kem theo Thong tu s6 103/2015/TT-BTC ld10ngphai la linh ki9n, thiSt bi d6ng bi;>vai binh phun thu6c trir sau nen khOng dugcap ma HS gi6ng vai binh phun thu6c tru' sau, thi linh ki~n, thiSt bj nh~p khfiunay khong thui;>c(16i tugng ld10ng chiu thuS GTGT.

3. D6i vai cac vuong m~c phM sinh khac v~ may mac, thiSt bi chuyen dill1gph~lc V\l cho san xu~t nang nghi~p chua dugc li~t ke trang danh m\lc may mac,thiSt bi chuyen dill1g ph\lc V~lcho san xu~t nang nghi~p da dugc huang d~n t\iiId10an 2 Di~u 1 Thong tu s6 26/20 15/TT -BTC va diSm 1 c6ng van nay, d~ nghigui vuang m~c dSn T6ng C~ICThuS - Bi;>Tai chinh dS dugc huang d~n tlwc hi~n.

V~y C~ICThuS tinh Khanh Hoa thong bao dS cac t6 chirc, doanh nghi~p colien quan tren dia ban tinh Khanh I-loa dugc biSt va th\Jc hi9n./. p:

l\'o'i 1I1l{/II: el)C TRU'ONG _- Cac phong KTrl-2-3 Ihu(lc C\IC Thu€ 7PHO CllC I':;L:ONC,(ltd thOng baa cho NNT Ir(l'CIidp quilll Ii');- Cac Chi C\ICThu€ huy~n, TX, TP (ad thOlig bilO cho NNTtl'(rc Iidp qUlili Ii' vilnlelll ydt 1(/1II'(I Sft cO' quan Ihud)- Cac phong: THNVDT, KKKTT, TTr, KTNB;- Dang website C"C thu6 va nicl11 y6t t,1i BPMC C\IC Thu6;- Giri emaillIVc ti6p cho lo,\n b(l NNT di] dang ky;- LIW: VT, 1'1'1-11' (2b) dlttrang.

GM c1l/i: ThOng baa nay khong phill IiI CO' Sft phap Ii' ad Ilwc hll}n cac chinh sach, phap lual th"d iliachi lIIang linh ch61 glftl Ihil}u, luyen truyin, plu] biin cac chinh slich, quy tlillh 1116'i vi Ihui du'9'CCO'

quan co Ihcim quydn banlllinh tid ng/((7i naP thud 11m,fcbidt lim hldu, ndm b')1 tlwc hl!!n.!

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