k khai v hch ton thu vng lai ngoi tnh vi cc cng ty xy dng c cng trnh xy lp ngoi tnh c ngun vn t NSNN. Theo TT 156, iu 28. a im v th tc np thu Khon 3. Kho bc nh nc ni ch u t m ti khon giao dch c trch nhim khu tr s thu GTGT np vo ngn sch nh nc khi ch u t n lm th tc thanh ton theo t l quy nh l 2% trn s tin thanh ton khi lng cc cng trnh, hng mc cng trnh xy dng c bn bng ngun vn ngn sch nh nc, cc khon thanh ton t ngun ngn sch nh nc cho cc cng trnh xy dng c bn ca cc d n s dng vn ODA thuc din chu thu GTGT (phn vn i ng trong nc thanh ton ti Kho bc Nh nc cho cc cng trnh xy dng c bn ca cc d n ODA). Kho bc Nh nc cha thc hin khu tr thu GTGT i vi trng hp ch u t lm th tc tm ng vn khi cha c khi lng cng trnh, hng mc cng trnh xy dng c bn hon thnh. Theo th khi ch u t thanh ton cho cng ty qua Kho bc th Kho bc gi li lun 2% thu VAT u ra, ngha l cng ty bn np thu VAT u ra tng ng vi 2% trn tng s tin thanh ton. Nh hnh di, vng mu xanh l tng s tin ch u t tr cho cng ty ca bn bao gm VAT u ra, vng mu l s tin VAT Kho bc gi li, vng mu vng l s tin cn li Kho bc chuyn vo TK tin gi ca cng ty bn ti Ngn hng. V k khai, hin nay th b cc ph lc mua vo v bn ra, nhng ph lc 01-5/GTGT vn c np r s tin VAT u ra np. Nh hnh di, bn k khai s tin Kho bc gi li vo ph lc 01-5/GTGT
K khai xong vo ph lc trn th cc bn ghi li nh bnh
thng, s tin VAT np k mc ny s t ng nhy sang t khai ti ch tiu 39 ( Nh hnh di), ng thi s tin thu cn c khu tr chuyn sang k sau s c cng thm ng bng s Kho bc gi li. ( trng hp ny mnh gi nh doanh thu pht sinh c ch u t thanh ton trong k) Nh vy vic k khai u ra vn bnh thng nh k khai hng ha dch v bn ra cc bn nh. V Hch ton.
Cn c giy thanh ton trn ghi:
N tk 112: 81.685.000 N tk 3331: 1.667.000 C tk 131: 83.352.000 Chc cc bn thnh cng.