Chính sách thuế đối với hàng tiêu hủy, phế liệu, phế phẩm: Thực hiện theo quy định tại Nghị định 134/2016/NĐ-CP

Trước phản ánh của một số DN về quy định trái chiều giữa Nghị định 134/2016/NĐ-CP và Thông tư 39/2018/TT-BTC về chính sách thuế đối với hàng tiêu hủy, phế liệu, phế phẩm của hàng SXXK… phóng viên Báo Hải quan đã trao đổi với đại diện Phòng Chính sách thuế, Cục Thuế XNK. Theo đó, vị đại diện này cho biết, trước mắt các DN thực hiện theo quy định tại Luật Thuế XK, thuế NK và Nghị định 134/2016/NĐ-CP.

Theo phản ánh của một số DN, tại Luật thuế XNK, Nghị định 134/2016/NĐ-CP, cụ thể tại khoản 2, Điều 12, Nghị định 134/2016/NĐ-CP quy định: Cơ sở để xác định hàng hóa được miến thuế đối với nguyên liệu, vật tư linh kiện nhập khẩu để SXXK “Trị giá hoặc lượng nguyên liệu, vật tư, linh kiện nhập khẩu được miễn thuế là trị giá hoặc lượng nguyên liệu, vật tư, linh kiện nhập khẩu thực tế được sử dụng để sản xuất sản phẩm thực tế xuất khẩu, được xác định khi quyết toán việc quản lý, sử dụng nguyên liệu, vật tư, linh kiện nhập khẩu để sản xuất sản phẩm xuất khẩu theo quy định của pháp luật về hải quan”

Điều này nghĩa là chỉ những nguyên liệu, vật tư, linh kiện NK được sử dụng để sản xuất và XK thì mới được miễn thuế NK. Còn những thứ khác như: Phế phẩm, phế liệu, nguyên liệu, vật tư, linh kiện không thực XK sẽ phải nộp thuế NK, bao gồm cả trường hợp tiêu hủy. Việc này đã được hướng dẫn chi tiết tại công văn số 8127/TCHQ-TXNK ngày 13/12/2017.

Ở 1 góc độ khác, theo quy định tại Khoản 49 Điều 1, Thông tư 39/2018/TT-BTC thì “Phế liệu, phế phẩm thu được trong quá trình sản xuất hàng xuất khẩu khi bán, tiêu thụ nội địa được miễn thuế nhập khẩu nhưng phải kê khai, nộp thuế giá trị gia tăng, thuế tiêu thụ đặc biệt (nếu có), thuế bảo vệ môi trường (nếu có) ”

Như vậy, DN cho rằng có 1 sự chêch lệch giữa 2 văn bản nói trên. Nếu theo Nghị định 134 thì phế liệu, phế phẩm khi chuyển tiêu thụ nội địa hoặc tiêu hủy sẽ phải nộp thuế NK, còn theo Thông tư 39 thì lại được miễn thuế NK. DN cho rằng, theo Nghị định 134  tiêu hủy nguyên liệu thừa còn phải nộp thuế NK, tại sao theo Thông tư 39 khi bán vào nội địa lại được miễn thuế NK.

Theo đại diện Phòng Chính sách thuế, Cục Thuế XNK, tại Khoản 7 Điều 16 Luật Thuế XK, thuế NK đã quy định, nguyên liệu, vật tư, linh kiện NK để sản xuất hàng hóa XK thuộc đối tượng được miễn thuế NK.

Hướng dẫn quy định này, tại Điều 12, Nghị định 134/2016/NĐ-CP thì nguyên liệu, vật tư, linh kiện, bán thành phẩm, sản phẩm hoàn chỉnh NK để sản xuất hàng hóa XK được miễn thuế NK. Cơ sở để xác định hàng hóa miễn thuế thực hiện theo quy định tại khoản 2, Điều 12, Nghị định 134/2016/NĐ-CP.

Với quy định trên, hàng hóa là nguyên liệu, vật tư, linh kiện NK để sản xuất hàng hóa XK không còn nhu cầu buộc phải tiêu hủy; nguyên liệu, vật tư, linh kiện NK để sản xuất hàng hóa XK đã được đưa vào sản xuất ra bán thành phẩm, thành phẩm nhưng bị hư hỏng buộc phải tiêu hủy phải kê khai nộp thuế NK.

Theo quy định về thực thi văn bản quy phạm pháp luật thì thực hiện theo cấp văn bản cao hơn. Vì vậy, trước mắt, các DN thực hiện theo quy định tại Luật Thuế XK, thuế NK và Nghị định 134/2016/NĐ-CP.

Bên cạnh đó, đại diện này cũng cho biết, Cục Thuế XNK ghi nhận vướng mắc nêu trên và sẽ kiến nghị đưa vào nội dung sửa đổi Nghị định 134/2016/NĐ-CP cho phù hợp với thực tế.

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