so 185-1998-TT-BTC - vn phng quc hi c s d liu lut vit nam...

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v¨n phßng quèc héi c¬ së d÷ liÖu luËt viÖt nam LAWDATA Th«ng t cña Bé Tµi chÝnh sè 185/1998/TT- BTC ngµy 28 th¸ng 12 n¨m 1998 H - íng dÉn kÕ to¸n thuÕ gi¸ trÞ gia t¨ng vµ thuÕ thu nhËp doanh nghiÖp cña ®¬n vÞ HCSN - C¨n cø LuËt thuÕ gi¸ trÞ gia t¨ng (GTGT) sè 02/1997/QH9 ngµy 10/5/1997; LuËt thuÕ thu nhËp doanh nghiÖp (TNDN) sè 03/1997/QH9 ngµy 10/5/1997; - C¨n cø NghÞ ®Þnh sè 28/1998/N§-CP ngµy 11/5/1998 cña ChÝnh phñ quy ®Þnh chi tiÕt thi hµnh LuËt ThuÕ GTGT; NghÞ ®Þnh sè 03/1998/N§-CP ngµy 13/5/1998 cña ChÝnh phñ quy ®Þnh chi tiÕt thi hµnh LuËt ThuÕ TNDN; NghÞ ®Þnh sè 102/1998/N§-CP ngµy 21/12/1998 cña ChÝnh phñ söa ®æi, bæ sung mét sè ®iÒu cña NghÞ ®Þnh sè 28/1998/N§- CP ngµy 11/5/1998 cña ChÝnh phñ; - C¨n cø Th«ng t 89/1998/TT-BTC ngµy 27/6/1998 vµ Th«ng t sè 99/1998/TT-BTC ngµy 14/7/1998 cu¶ Bé Tµi chÝnh híng dÉn thi hµnh NghÞ ®Þnh sè 28/1998/N§-CP; - C¨n cø Th«ng t sè 175/1998/TT-BTC ngµy 24/12/1998 cña Bé Tµi chÝnh vÒ viÖc "híng dÉn thi hµnh NghÞ ®Þnh sè 102/1998/N§-CP ngµy 21/12/1998 cña ChÝnh phñ söa ®æi, bæ sung mét sè ®iÒu cña NghÞ ®Þnh sè 28/1998/N§-CP ngµy 11/5/1998 cña ChÝnh phñ quy ®Þnh chi tiÕt thi hµnh LuËt ThuÕ GTGT"; - C¨n cø Th«ng t sè 100/1998/TT-BTC ngµy 15/7/1998 cña Bé Tµi chÝnh híng dÉn kÕ to¸n thuÕ GTGT vµ thuÕ TNDN vµ Th«ng t sè 180/1998/TT-BTC ngµy 26/12/1998 híng dÉn bæ sung kÕ to¸n thuÕ GTGT; - C¨n cø QuyÕt ®Þnh sè 999-TC/Q§/C§KT ngµy 2/11/1996 cña Bé tr- ëng Bé Tµi chÝnh vÒ viÖc ban hµnh chÕ ®é kÕ to¸n Hµnh chÝnh sù nghiÖp. Bé Tµi chÝnh híng dÉn kÕ to¸n thuÕ GTGT vµ thuÕ TNDN cho c¸c ®¬n vÞ sù nghiÖp vµ tæ chøc kh¸c nh: §µi truyÒn h×nh, truyÒn thanh, trêng häc, bÖnh viÖn, ®¬n vÞ thuéc lùc lîng vò trang, .... (gäi trung lµ c¸c ®¬n vÞ hµnh chÝnh sù nghiÖp) cã ho¹t ®éng s¶n xuÊt, kinh doanh hµng ho¸, dÞch vô chÞu thuÕ GTGT, thuÕ TNDN nh sau: I- Nh÷ng quy ®Þnh chung 1- C¸c ®¬n vÞ HCSN thuéc diÖn chÞu thuÕ GTGT ph¶i ®¨ng ký, kª khai, nép thuÕ GTGT theo luËt ®Þnh th× sè thu b¸n hµng, cung cÊp dÞch vô vµ gi¸ tri vËt t, hµng ho¸, dÞch vô mua vµo cña nh÷ng ®¬n vÞ thùc hiÖn thuÕ GTGT ®îc h¹ch to¸n theo quy ®Þnh sau ®©y: a- §èi víi c¸c ®¬n vÞ chÞu thuÕ GTGT ph¶i nép theo ph¬ng ph¸p khÊu trõ thuÕ:
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+ Sè thu b¸n hµng ho¸, s¶n phÈm, dÞch vô, TSC§ thanh lý, nhîng b¸n thuéc diÖn chÞu thuÕ GTGT ph¶n ¸nh trªn "tµi kho¶n 511- c¸c kho¶n thu" lµ sè tiÒn b¸n hµng, cung cÊp dÞch vô cha cã thuÕ GTGT. + Gi¸ trÞ vËt t, hµng ho¸, TSC§, dÞch vô mua vµo dïng cho ho¹t ®éng s¶n xuÊt, kinh doanh hµng ho¸, dÞch vô chÞu thuÕ GTGT lµ gi¸ mua kh«ng cã thuÕ GTGT.
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