BQ TAI CHINH ONG BOA XA HQI CHU NGHIA VIVI' NAM DOc 1Sp – TIT do – H4nli phac

40 /2010/TT-BTC Ha Noi, ngay 23 thang 3 ncim 2010.

THONG TIf Mating da'n xac dint' thu nhSp chiu thug

deii yeti khoin chenh 1?ch do dinh gia 14i tai san

CUC THUS QUANG NAM

DEN Nlei-95-i --=-5

Can cir Lust thug thu nhap doanh nghiep so 14/2008/QH12 ngay 03 thang 6 nam 2008;

Can cir Nghi dinh so 124/2008/ND-CP ngay 11 thang 12 nam 2008 ctla Chinh phU quy dinh chi tigt va huong &An thi hanh mot so digu cua Luat Thug thu nhap doanh nghiep;

Can cir Nghi dinh so 118/2008/ND-CP ngay 27/11/2008 cila Chinh phir quy dinh chirc nAng, nhiem vu, quyen han va co cau to chirc cum. BO Tai chinh;

BO Tai chinh huang dan cu thg viec xac dinh thu nhap chiu thug thu nhap doanh nghiep doi vai khoan chenh lech do danh gia lai tai san nhu sau:

Dieu 1. Dgi tuong, pham vi ap dung.

1. Dgi Wong ap dung la cac , to chirc hot dOng san xuAt, kinh doanh hang hoa, dich vu co thu nhap chiu thug theo quy dinh cua Luat thug thu nhap doanh nghiep (sau day goi la doanh nghiep).

2. Pharn vi ap dung la khoan chenh lech do danh gia lai tai san cua doanh nghiep theo quy dinh.

Dieu 2. Can cir tinh thug.

1.Doanh nghiep 100% von Nha nuac thuc hien danh gia lai tai san co dinh (TSCD) theo quy dinh de chuyen doi thanh COng ty co phan thi gia tri TSCD &roc ghi nhan de trich khau hao theo gia trf danh gia lai va phan chenh lech giira gia tri TSCD danh gia lai va gia tri con lai cua TSCD ghi teen so ke toan dugc ghi tang phan von dm Nha nuoic tai doanh nghiep.

2. Doanh nghiep thuc hien danh gia lai tai san theo quy dinh de Op von, de"' digu chuygn tai san khi chia, tach, hop nhat, sap nhAp, chuyen doi loaf hinh doanh nghiep (trix truong hop neu tai digm 1 Dieu 2 neu tren) thi doanh nghiep co tai san danh gia lai phai tinh nOp thug thu nhAp doanh nghiep (TNDN) nhu sau:

a) Chenh lech do danh gia 1g TSCD de Op yen, de dieu chuyen khi chia, tach, hap nhat, sap nhap, chuyen doi log hinh doanh nghiep thi khoan chenh lech do danh gia 1g TSCD dugc tinh vao thu nhap khac khi xac dinh thu nhap chiu thue TNDN, cu the nhtr sau:

- Chenh lech do danh gia 1g TSCD de g6p yen dugc phan bo dan vao thu nhap khac khi xac dinh thu nhap chiu thue TNDN tai doanh nghiep c6 tai san danh gia 1g dem Op yen. Viec phan bo dan khoan chenh lech do 'danh gia .1g TSCD vao thu nhap khac cua doanh nghiep co tai san danh gia lai dem gop von., dugc tinh theo so nam con lai dugc trich khau hao cua TSCD tai doinh nghiep nhan yen gop.

- ,Chenh lech do danh gia 14i TSCD san dieu chuyen tai sa ‘ khi chia, tach, hop nhat, sap nhap, chuyen doi loci hinh doanh nghiep tinh met lan vao thu nhap khac khi )(de dinh thu nhap chiu thue TNDN tai doanh nghiep co tai san danh gia lai de dieu chuyen.

b) Chenh lech do danh gia 14i gia tri quy'en sir dung dat c6 , th6i , han gop von, de dieu chuyen khi chia, tach, hop nhat, sap nhap, chuyen doi loai hinh doanh nghiep, truong hop ben nhan quyen sir dung dat dugc trich khau hao d6i von gia tri quyen sir dung dat theo the de quy dinh thi khoan chenh lech do danh gia 14i gia tri quyen sir dung dat phai tinh vao thu nhap khac khi xac dinh thu nhap chiu thue .TNDN theo nguyen tac neu tai diem 2a Dieu 2 neu tren.

Chenh lech do danh gia lai gia tri quyen sir dung dat lau dai de Op von, de dieu chuyen khi chia, tach, hop ,nhat, sap nhap, chuyen doi log hinh doanh nghiep, truing hop ben nhan quyen quyen sir dung dat dua gia tri quyen sir dung dat vao hog sdeng san xuat kinh doanh nhung khOng doge trich khau hao d6i v6i gia tri quyen sir dung dat theo the de quy dinh thi khoan chenh lech do danh gia lai gia tri quy'en sir dung dat tam thei chua phai tinh thue TNDN. Truimghgp sau khi gop von, doanh nghiep lai tiep tuc chuyen nhugng quyen sir dung dat hoac tiep tuc mang quyen sir dung dat di ,gop von cho don vi khac thi doanh nghiep nhan von gop phai ke khai va nep thue TNDN.

Truing hop doanh nghiep c6 chuyen nhugng ctnyen sir dung dat, tiep tuc mang quyen sir dung dat di gOp von cho don vi khac doi vii dat dirge danh gia 1g khi gop von, dieu chuyen khi chia, tach, hop nhat, sap nhap, chuyen doi loaf hinh doanh nghiep thi gia von dm dat dugc xac dinh cu th8 nhtr sau:

- Doi v6i dat la TSCD thuec dien doge trich khau hao (dat sir dung c6 th6i h4n) khi chuyen nhugng gia von dugc xac dinh la gia tri , quyen sir dung dat con 14i (gia tri con lai = gia tri bien ban danh gia khi von, dieu chuyen khi chia, tach, hop nhat, sap nhap, chuyen doi log hinh doanh nghiep - phan trich khau hao da tinh vao chi phi dm doanh nghiep).

- D6i vOi dat la TSCD thuec dien lchong trich khau hao khi chuyen nhugng thi gia von cua quyen sir dung dat dugc tinh theo gia tri cna quyen sir dung dat

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truoc khi danh gia lai de gOp von ghi teen bien ban gop van, Men ban dieu chuyen.

Vi du: Doanh nghiep A c6 1.000 m2 quyen sir dung dat lau dai va gia dat ghi teen so sach ke toast la 5 ty Ong. Sau dO DN A c6 gop 1.000 m2 dat vao doanh nghiep B de hog Ong san xuat kinh doanh. Hai ben cid thong nhat va c6 bien ban dinh gia lai quyen sir dung , gat g6p von la 10 ty (long. Nhu vay khi gop von DN A phai c6 bien ban gop von va trong do ghi ro gia tri quyen sir dung dat tnrac khi danh gia lai de gop von la 5 ty dong; gia tri danh gia lai quyen sir dung dat khi gop von la 10 ty clang. Chenh 1 -4h do danh gia lai gia tri quyen sir dung dat lau dai de gop von, ben nhan cinyen quyen sir dung dat khong trich lchau hao dai vai gia tri quyen sir dung dat thi lchoan chenh lech do danh gia lai gia tri quyen sir dung dat tam thoi chua phai tinh thue thu nhap doanh nghiep.

Truang hop DN B khong dua quyen sir dung dat nay vao hog Ong SXKD ma tiep tuc chuyen nhugng cho DN C hoac tiep tuc mang quyen sir dung dat di gop von cho DNC \fed gia la 12 ty' dong thi DN B phai ke khai va ncjp thue TNDN. Gia van cua quyen sir dung dat de xac dinh thu nhap chiu thue dugc tinh trir theo gia tri quyen sir dung dat truck khi danh gia lai de g6p von ghi teen bien ban g6p von la 5 ty Ong.

c) Chenh lech do danh gia lai quyen sir dung dat de g6p van vao cac du an dau to xay ,clung nha, 114 tang de ban thi khoan chenh lech do danh gia lai quyen sir dung dat tinh mot lan vao thu nhap khac khi xic dinh thu nhap chiu thue TNDN tai doanh nghiep c6 tai san danh gia lai dem g6p von. Doi vai quyen sir dung dat lau dai la chenh lech gab gia tri danh gia lai va gia tri cua quyen sir dung dat ghi tren so sach ke toan; Doi voi quyen sir dung dat co thoi han la chenh Lech gitra gia tri danh gia lai va gia tri con lai cua quyen sir dung dat.

d) Khi g6p van, dieu chuyen tai san hai ben phai co bien ban g6p van, bien ban diet' chuyen tai san trong do ghi ro gia tri con lai ghi tren so sach ke toan cua tai san tnrac khi danh gia lai va gia tri danh gia lai cua tai san, so nam con lai dugc trich khau hao cua TSCD (doi yeti TSCD dugc trich khau hao) kern theo 138 118 so. ye nguon gac tai san.

3. Doanh nghiep nhan TSCD gop van, nhan tai san dieu chuyen khi chia, tach, hop nhat, sap nhap, chuyen dai loaf hinh doanh nghiep dugc trich khan hao theo gia danh sgia lai doi TSCD doanh nghiep dem g6p von (trir truemg hop gia tri quyen sir chmg dat khong dugc trich khau hao theo quy dinh).

Di&I 3. To chirc thuc hien.

Thong to nay c6 hieu luc sau 45 ngay ke tir ngay ky va dugc ap dung cho viec quyet toan thue thu nhap doanh nghiep tir nam 2009.

Truong hop nuoc Gang hoa xa hqi Chit nghia Viet Nam co tham gia ky ket Hiep dinh hoac Dieu trac qu6c t6 ma Hiep dinh hoac Dieu u6c quac to do co

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TL.CUC TRVONG KT.TRU'ONG PHONG HC-QT-TV-AC

U'ONG PHONG

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quy dinh ve xir ly chenh tech do danh gia 14i tai san khaz vai not dung huong clan tai Thong to nay thi thuc hien theo quy dinh cua Dieu uac quoc to do.

Trong qua trinh thuc hien, nau co kh6 khan, vue:mg mac, a nghi cac don vi phan anh ve BO Tai chinh de &roc huang dan giai quyet kip th6i./. YR-

BQ TRVONG TRUtiNG

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ca quan thugs Chinh phi; - Ca quan Trung uong cua cac down the; - HOi dOng nhan dan, UY, ban nhan dan,

So Tai chink Cuc ,Thue, Kho bac nha nuac cac tinh, thanh pho truc thuOc Trung rang;

- Cong bao; - Cuc Kiem tra van ban (BO Tu phap); - Website Chinh phu; - Website BO Tai chinh; - Website Tong cuc Thue; - Cac clan vj thuc BO Tai chinh; - Luu: VT, TCT (VT, CS). hm

DO Hoang Anh Tuin

CUC THUE TINH QUANG NAM SAO Y BAN CHINH S6: 11 /CT-SY

Tam IC.3), ngay 30 Mang 3 nam 2010

Ncri nh4n: - Lanh dao; - THDT; - TTHT; - KK; - KTT; - TTr; - KTNB; - CCT cac huyen,thanh ph6; - Ltru VT.