B TI CHNH

TNG CC THU

S:

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

934/TCT-KK

H Ni, ngy 18 thng 3 nm 2015

V/v x l vng mc khi trin

khai ng dng TMS

Knh gi: - Cc Thu thnh ph H Ni

- Cc Thu thnh ph H Ch Minh
Trn c s cc vng mc ca cc Cc Thu trong qu trnh trin khai
ng dng Qun l thu tp trung ( h thng TMS), kp thi x l cc vn
lin quan n cp nht d liu qun l thu vo h thng TMS, Tng cc Thu
hng dn x l mt s tnh hung nh sau:
1. i vi phn h x l t khai:
Tnh hung 1: T khai thu GTGT qu 4/2014 khng cp nht c
vo h thng TMS do c t khai thng 10/2014, 11/2014.
Nguyn nhn: Ngi np thu (NNT) n p t khai thu GTGT thng
10/2014, 11/2014 cho c quan thu, c c quan thu hch ton y
vo ng dng qun l thu (QLT) trc khi chuyn i sang h thng TMS
nhng theo quy nh ti thng t s 151/2014/TT-BTC ngy 10/10/2014 th
ngi np thu c np t khai qu, do , ti k lp s thu thng 1/2015,
NNT lp v gi t khai qu 4/2014 cho c quan thu. Theo nguyn tc kim
tra ca h thng TMS, khi nhn t khai thu GTGT qu 4/2014, do tn ti
t khai thu GTGT thng 10, thng 11/2014 nn h thng cnh bo t n ti
t khai thng trong h thng v t chi nhn t khai qu 4/2014.
Hng x l: Do t khai thng 10/2014, thng 11/2014 c hch
ton trn ng dng QLT, ngha v ca t khai thng 10, thng 11/2014 c
tng hp cng ngha v khc ca NNT chuyn i sang ng dng TMS. V
vy, cp nht v hch ton c t khai qu 4/2014 vo h thng TMS thay
th cho t khai thng 10, thng 11/2014, Cc Thu thc hin nh sau:
Bc 1: Trn c s danh sch t khai tn ti t khai thng trong h
thng trn trc truyn tin, Cc Thu/Chi cc Thu xc nh chnh xc danh
sch t khai qu 4/2014 c chp nhn thay th cho t khai thng
10/2014, thng 11/2014 gi T trin khai TMS ca Cc Thu gi Tng cc
Thu.
Lu :
- Trng hp ngi np thu c ch tiu 42 trn t khai GTGT
(01/GTGT) thng 10, thng 11/2014 v g i h s ngh hon th khng
1

chp nhn t khai qu 4/2014, ngh NNT np t khai thng 12/2014.

- Trng hp nu pht hin t khai qu 4/2014 ch c s liu ca thng
12/2014, c quan thu lin h vi NNT hng dn NNT gi t khai thay th
m bo s liu k khai pht sinh ca c qu 4/2014.
Bc 2: Tng cc Thu gi bin bn xc nh ngha v v thu GTGT
trn t khai thng 10/2014, thng 11/2014 ca ngi np thu c tng hp
t ng dng QLT (s thu phi np - ch tiu 40 ca t khai thng 10/2014 v
thng 11/2014, s cn c khu tr chuyn k sau - ch tiu 43 ca t khai
thng 11/2014) cho T trin khai TMS ca Cc Thu.
Bc 3: Cc Thu/Chi cc Thu phn cng cho tng b phn kim tra
d liu trn bin bn do Tng cc Thu gi, xc nhn d liu v gi cho Tng
cc Thu theo a ch th in t nhttktms@gdt.gov.vn to cc giao dch
iu chnh d liu chuyn i t ng dng QLT sang h thng TMS. D
liu iu chnh s c hch ton vo k m s gn nht.
Bc 4: Tng cc Thu thc hin iu chnh d liu, hy t khai thng
10/2014, 11/2014 theo mu 0099 trn h thng TMS v thng bo kt qu cho
T trin khai TMS ca Cc Thu.
Lu : Ring trng hp ngi np thu np chm t khai thng
10/2014, thng 11/2014 ln u v c c quan thu nhn, hch ton vo
h thng TMS theo mu 0026 th c quan thu t thc hin hy t khai trn h
thng TMS nh trng hp hu t khai thng thng.
Bc 5: Tng cc Thu hng dn Cc Thu, Chi cc Thu iu chnh
ngha v k khai t thng sang qu (nu c).
Bc 6: Tng cc Thu chuyn trng thi cc t khai qu 4/2014
iu kin hch ton t trng thi 05, 07 v trng thi 01 h thng TMS hch
ton.
Lu : i vi tin chm np tnh trn ngha v ca t khai thng
10, thng 11/2014, c quan thu t xc nh v iu chnh trong h thng TMS
bng chc nng iu chnh d liu sau chuyn i (chn k hiu giao dch
DP).
Tnh hung 2: T khai thu thu nhp c nhn ca c nhn c hot ng
cho thu ti sn (mu 01/KK-TTS) ban hnh ti cng vn s 17526/BTC-TCT
ngy 1/12/2014 khng cp nht c vo h thng TMS.
Nguyn nhn: Do h thng TMS cha c mu t khai 01/KK-TTS.
Hng x l:
Trong thi gian ng dng TMS cha c mu t khai 01/KK-TTS, Tng
cc Thu cung cp mu bng excel qua th in t gi cho T trin khai TMS
ca Cc Thu. Cc Thu/Chi cc Thu nhp y cc ct trn file excel theo
hng dn ca Tng cc Thu, gi li Tng cc thu c nhn v hch
ton ton b ngha v ca ngi np thu trn t khai vo h thng TMS.
2

Lu : C quan thu phi nhp y s lng t khai 01/KK-TTS vo

file excel Tng cc Thu h tr 1 ln, trng hp pht sinh mi th c quan
thu t nhp vo h thng bng t khai thu khc hoc t khai mi khi h
thng TMS c.
Tnh hung 3: H thng TMS cha to y ngha v thu (thu
GTGT, thu thu nhp c nhn, thu s dng t phi nng nghip,) cho c
nhn (tr h khon).
Nguyn nhn: Khi ngi np thu c cp m s thu np thu s
dng t phi nng nghip (PNN) hoc np thu thu nhp c nhn trn d liu
ng k thu th h thng TMS ch to ngha v phi np l thu s dng t
PNN hoc thu TNCN, khng to ngha v phi np cho cc loi thu khc
nh thu gi tr gia tng, tiu th c bit,
Do h thng TMS khng nhn t khai v c cnh bo M s thu
khng ph hp vi mu t khai v k tnh thu.
Hng x l: Qua nm bt thc t, s lng ngi np thu l c nhn
c nhiu ngha v thu pht sinh khng ln. V vy ngh c quan thu gi
yu cu v nhm h tr ca Tng cc c h tr to loi thu phi np.
Tnh hung 4: T khai tm tnh qu (v d: t khai 01A/TNDN qu
3/2014) khng nhn v hch ton c vo h thng TMS khi hch ton t
khai quyt ton nm (v d: t khai 03/TNDN nm 2014).
Nguyn nhn: H thng TMS hch ton t khai quyt ton theo
nguyn tc ly s phi np trn t khai quyt ton tr i ton b s phi np
k khai trn t khai tm tnh qu, v vy ngha v thu sau quyt ton ca
ngi np thu c hch ton y trn h thng TMS nn ht thi hiu
hch ton t khai tm tnh cc qu trong nm.
Hng x l: Trng hp h thng TMS hch ton t khai quyt
ton th h thng TMS khng hch ton t khai tm tnh qu np chm sau t
khai quyt ton vo h thng TMS vi l do NNT c hch ton t khai
quyt ton.
Lu : i vi t khai TNDN tm tnh qu 4/2014 (01A/TNDN,
01B/TNDN) tr i khng c nhn vo h thng TMS do t khai ny ht
hiu lc.
2. i vi phn h k ton thu
Tnh hung 1: Cc Thu khng nhp c h s hon thu GTGT ca
Chi cc Thu to xut hon thu, in Thng bo v vic khng c hon
thu, Quyt nh hon thu, Quyt nh hon thu kim b tr thu NSNN,
Lnh hon tr khon thu NSNN, Lnh hon tr kim b tr thu NSNN trn h
thng TMS .
Nguyn nhn: H thng TMS ang phn quyn hon thu theo c quan
thu qun l ngi np thu l duy nht. Trng hp Cc Thu thm nh h
s hon thu ca Chi cc Thu th Cc Thu khng tip tc nhp v hch ton
3

cc thng tin lin quan n gii quyt h s hon thu ca Chi cc Thu vo
h thng TMS.
Hng x l:
Cc Thu thc hin thm nh h s hon thu GTGT ca Chi cc Thu
v ban hnh Quyt nh, Lnh hon ngoi h thng TMS. Chi cc Thu cn
c Quyt nh hon, Lnh hon ca Cc Thu nhp y vo h thng TMS
hch ton. Cc Thu theo di s thu hon (bao g m c NNT do Vn
phng Cc Thu v Chi cc Thu qun l) trn bo co hon thu ton cc
(BC7A).
Tnh hung 2: Cc Thu cha nhp c h s hon thu GTGT cho
ch d n ODA, cc t chc min tr ngoi giao, hon cho khch xut cnh ti
cc Sn bay, Cng quc t vo h thng TMS.
Nguyn nhn: Do ch k ton thu ni a cha c h thng ti
khon ring cho trng hp ny.
Hng x l: Trong khi ch hon thin ch k ton thu ni a v
nng cp h thng TMS th c quan thu cn c vo s thu GTGT u vo
iu kin c hon khi gii quyt h s hon thu nhp vo chc nng
iu chnh trn h thng (giao dch KH) to s thu GTGT c khu tr,
ng thi s dng chc nng x l hon thu nhp h s ngh hon ca
ngi np thu.
Lu : C quan thu phi nhp ng thi chc nng iu chnh v
chc nng x l hon thu m bo giao dch khu tr (KH) va to ra c
b tr vi giao dch ngh hon (DH).
Tnh hung 3: Trng hp ngi np thu t pht hin s thu GTGT
c hon c sai st v t k khai s tin thu GTGT thu hi hon vo h
s khai thu b sung (01/KHBS) th C quan thu khng xc nh c trng
S quyt nh, ngy quyt nh trn chng t thu hi hon (k hiu giao
dch C3).
Nguyn nhn: Theo quy nh ti Thng t s 156/2013/TT-BTC th
trng hp ngi np thu t pht hin s thu GTGT c hon c sai st
th ngi np thu t xc nh s thu GTGT thu hi hon v k khai vo h
s khai thu b sung (01/KHBS), c quan thu khng phi ban hnh Quyt
nh thu hi hon thu trong trng hp ny. Khi c quan thu nhn chng t
thu hi hon ca NNT theo ng truyn tin ca KBNN th h thng TMS
khng cho nhn vo v thiu thng tin ti trng s quyt nh v ngy
quyt nh.
Hng x l: C quan thu cn c vo S Lnh hon, ngy lnh
hon c ngi np thu k khai trn ph lc 01/KHBS gi cho c quan
thu nhp vo trng s quyt nh v ngy quyt nh vo chng t
thu hi hon vi giao dch C3, nhn v hch ton gim ngha v cho ngi np
thu trn h thng TMS.
4

Tnh hung 4: i vi cc khon thu m ngnh thu khng qun l (C

quan thu khng phi theo di s phi np, ch theo di s thu) cn c hng
dn x l trn h thng TMS.
Hng x l:
i vi cc khon thu khng thuc ngnh thu qun l nhng ngnh
thu phi tng hp vo bo co thu ni a (l cc ch tiu thuc phn II- thu
khc ngn sch, phn III- thu c nh ti x trn bo co thu ni a BC3A) th
c quan thu cn c vo chng t hoc bo co thu v vay (B2-01/NS) do
KBNN gi n nhp vo giao dch P7 (chng t np tin hoc bo co thu)
hoc P8 (chng t ghi thu ghi chi) tng ng tng hp ln bo co thu,
khng theo di ngha v ca ngi np thu.
Tnh hung 5:
- i vi ngi np thu chm dt hiu lc m s thu (trng thi 01),
H thng TMS khng cho php nhp/nhn t khai, chng t,
- i vi ngi np thu ngng hot ng nhng cha ng m s thu
(trng thi 03), h thng TMS ch cho nhp chng t np tin vo NSNN.
Tuy nhin, Cc Thu/Chi cc Thu vn c nhu cu m m s thu
nhp chng t hoc cc quyt nh x l ca c quan thu, hoc iu chnh
ngha v thu ca ngi np thu.
Hng x l:
- i vi ngi np thu c trng thi 01: Theo quy nh hin hnh th
C quan thu khi ng m s thu ca ngi np thu v trng thi 01 phi
m bo ngi np thu hon thnh ngha v thu. V vy, trng hp sau
khi ng trng thi 01 nhng ngi np thu vn cn pht sinh ngha v thu
th c quan thu x l nh sau:
+ Trng hp c quan thu ng nhm th phi thc hin theo ng quy
nh ti quy trnh ng k thu m m s thu cho ngi np thu (Cc
Thu/Chi cc Thu c cng vn gi Tng cc Thu).
+ Trng hp ti thi im c quan thu ng m s thu, chng t np
ca ngi np thu cha y hoc nhp thiu ngha v phi np,.... th c
quan thu c email (nu r l do c th ngh m m s thu) gi v V K
khai v K ton thu - Tng cc Thu, Tng cc Thu s m m s thu trong
thi hn ti a 3 ngy lm vic c quan thu nhp t khai, chng t,.. Sau
, h thng TMS s t ng chuyn trng thi m s thu ca NNT v trng
thi 01.
- i vi ngi np thu c trng thi 03: H thng TMS thc hin m
chc nng c quan thu nhp v x l, hch ton t khai, ca ngi np
thu nhng h thng s c cnh bo trng thi ca ngi np thu cho ngi
s dng bit.
5

Tnh hung 6: Cc Thu/Chi cc Thu cha thc hin chuyn i ngha

v cc khon thu v t (tin s dng t, tin thu mt t, mt nc,) ca
ngi np thu vo h thng TMS nhng hin ti c nhu cu a d liu vo
TMS theo di ngha v ca NNT.
Hng x l:
- i vi NNT c m s thu v do Cc Thu/Chi cc Thu trc tip
qun l th Cc Thu/Chi cc Thu s dng chc nng nhp t khai thu khc
trn ng dng TMS theo di.
- i vi NNT c m s thu do c quan thu khc cp, trc khi nhp
vo h thng TMS, c quan thu ni qun l cc khon thu t t phi ng k
m s thu vng lai trn h thng.
Tnh hung 7: Hng dn lun chuyn, nhp, hch ton trn h thng
TMS i vi chng t khu tr thu GTGT i vi cng trnh ni tnh, ngoi
tnh ca NNT do c quan thu trc tip qun l nhng c quan thu khc c
hch ton thu trn a bn.
Hng x l:
Theo quy nh ti Thng t s 156/2013/TT-BTC, Thng t s
119/2014/TT-BTC th i vi cng trnh lin huyn thuc mt tnh, hoc cng
trnh ngoi tnh th KBNN khu tr thu GTGT 2% v hch ton thu cho a
bn ni c cng trnh. V vy, trng hp ny, KBNN s truyn chng t khu
tr cho c quan thu ni c cng trnh.
- i vi cng trnh lin huyn thuc mt tnh:
+ C quan thu ni c cng trnh nhn chng t khu tr ca KBNN
vo h thng TMS bng giao dch P7 ch tng hp ln bo co thu, khng
theo di ngha v ca NNT, ng thi sao gi 01 bn Bng k chng t np
ngn sch c chng t khu tr ca KBNN cho c quan thu qun l nh thu
c quan thu qun l nh thu tr n cho ngi np thu.
+ C quan thu qun l NNT (nh thu) cn c vo Bng k chng t
np ngn sch do c quan thu ni c cng trnh chuyn n, nhp vo h
thng i vi chng t khu tr ca KBNN cho ngi np thu ang qun l
bng giao dch P4 tr hch ton gim ngha v cho ngi np thu, khng
tng hp ln bo co thu.
- i vi cng trnh ngoi tnh:
+ C quan thu ni c cng trnh nhn chng t khu tr ca KBNN
vo h thng TMS bng giao dch C2 hch ton gim ngha v cho ngi
np thu v tng hp ln bo co thu. C quan thu ni c cng trnh khng
phi lun chuyn chng t khu tr ca KBNN gi n cho c quan thu qun
l nh thu.
+ C quan thu qun l nh thu hch ton gim ngha v cho ngi
np thu theo s liu ngi np thu k khai trn t khai 01/GTGT, ch tiu
6

39 vi giao dch VL, khng nhn chng t khu tr t KBNN hoc c quan
thu ni c cng trnh chuyn n.
Tnh hung 8: H thng TMS hch ton v tng hp ln s thu, bo
co k ton i vi h s hon thu kim b tr thu NSNN khc c quan thu.
Hng x l:
- i vi Cc Thu/Chi cc Thu c s tin thu, tin chm np, tin
pht c hon:
+ Quyt nh hon thu kim b tr thu NSNN: Cc Thu/Chi cc Thu
ch hch ton phn hon, khng hch ton phn b tr thu NSNN.
+ Lnh hon kim b tr thu NSNN c xc nhn ca KBNN: Cc
Thu/Chi cc Thu ch hch ton phn hon, khng hch ton phn b tr thu
NSNN.
- i vi Cc Thu/Chi cc Thu c s tin thu, tin chm np, tin
pht c b tr thu NSNN:
+ Quyt nh hon thu kim b tr thu NSNN: Cc Thu/Chi cc Thu
khng hch ton phn b tr thu NSNN hch ton theo chng t do KBNN
truyn n c k hiu giao dch C2.
+ Lnh hon kim b tr thu NSNN c xc nhn ca KBNN: Cc
Thu/Chi cc Thu khng hch ton phn b tr thu NSNN.
+ Nhn chng t b tr ca KBNN gi n hch ton gim ngha v
cho ngi np thu.
Tnh hung 9: H thng TMS khng nhp c mt h s ngh hon
c mt Quyt nh hon thu nhng c nhiu Lnh hon tr.
Nguyn nhn: (1) Thc t hin nay do d ton hon thu khng
hon cho ngi np thu, mt s c quan thu ban hnh mt Quyt nh
hon thu gi ngi np thu nhng lp nhiu Lnh hon tr gi KBNN tr
tin cho ngi np thu. (2) Trng hp hon thu cho i s qun, mt
Quyt nh nhng c nhiu Lnh hon.
Hng x l: m bo theo di c y h s hon thu, bo
co hon thu trn h thng TMS, c quan thu nhp h s hon vo h thng
TMS nh sau:
Bc 1: Cn c vo h s ngh hon ca NNT nhp vo h thng
TMS to xut hon thu, quyt nh hon thu, thng bo v vic khng
c hon thu.
Bc 2: C quan thu phi hp vi KBNN ng cp lp Lnh hon thu
bn ngoi h thng TMS theo s tin thc t cn tn ca d ton hon thu gi
KBNN.
Bc 3: Sau khi nhn c Lnh hon tr c xc nhn ca KBNN, c
quan thu vo sa xut hon thu theo s tin trn Lnh hon tr. Do ch c
mt Quyt nh hon thu nn khi hch ton Quyt nh hon thu phi nhp
7

thm k t c bit vo sau S quyt nh hon theo h s gc h thng

khng bt trng s Quyt nh v thun tin theo di, i chiu.
Bc 4: C quan thu hch ton Quyt nh hon, Lnh hon c xc
nhn ca KBNN.
Lu : Tng cc Thu s gi hng dn c th v x l mt h s hon
c 1 quyt nh hon v nhiu lnh hon bng chc nng trn h thng TMS
cho cc Cc Thu.
Tnh hung 10: Hin nay c mt s c quan thu cha thc hin
chuyn i d liu v thu s dng t PNN vo h thng TMS, nhng li
mun nhn chng t np vo TMS tng hp s liu ln cc bo co k ton
y .
Hng x l: tng hp c y s thu trn bo co k ton thu,
c quan thu s tnh tng s thu np ca NNT c ngy hch ton trong
thng theo tng tiu mc v nhp vo h thng TMS vi giao dch P7, m s
thu ca i thu, m t khai tng ng vi m do h thng TMS t sinh dnh
cho c nhn l PNN8888CN v cho t chc l PNN9999TC.
Sau khi C quan thu thc hin chuyn i ton b d liu v thu s
dng t PNN vo h thng TMS, nhp tng bin lai ca NNT vo chc nng
tng ng, ng thi hy chng t nhp nu trn v nhn/nhp li chng t
np tin vo NSNN theo s tng ng ca phn bin lai thu cn i s thu
np thc t theo quy trnh qun l phn thu thu PNN.
3. Mt s tnh hung khc c hng dn c th ti Bng hng
dn x l cc tnh hung t khai b t chi khi nhn t trc truyn tin vo
TMS nh km cng vn ny.
Trn y l hng dn x l mt s tnh hung trong qu trnh trin khai
h thng TMS. Trng hp c vng mc , ngh Cc Thu phn nh v
Tng cc Thu (V K khai v K ton thu, Cc Cng ngh thng tin)
nghin cu, hng dn.
Tng cc Thu thng bo Cc Thu bit, thc hin./.
Ni nhn:
- Nh trn;
- CNTT, QLN;
- Lu: VT, KK (2b).

KT. TNG CC TRNG

PH TNG CC TRNG

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