Only purchasing rice directly from farmers can deduct costs - Photo: NGOC HIEN
Meanwhile, most businesses often buy rice through intermediaries such as traders. It is worth mentioning that even if traders make a list, it will not be accepted by the tax authorities. The recent "tension" of the tax authorities has caused many rice exporting businesses to face difficulties.
Buying rice directly from farmers is deductible!
Mr. Dinh Minh Tam, deputy director of Co May Rice Company (Dong Thap), said he is facing many difficulties because the tax authority requires food processing and trading enterprises to declare that they buy directly from farmers to be able to deduct costs.
According to Mr. Tam, the purchasing of raw rice in the Mekong Delta cannot be without a team of traders. The reason is that the rice growing areas of farmers in the Mekong Delta mainly move by boats on canals, and businesses do not have enough human and material resources to go and purchase rice.
Meanwhile, farmers do not have the conditions to connect directly with enterprises. Farmers' rice output is only a few tons, and they do not have the means to harvest and mill, so most of the rice is sold to traders. "Traders have the capital and means to go to the fields to collect rice. Enterprises themselves cannot go directly to farmers," said Mr. Tam.
According to Mr. Tam, the company also has a high-quality rice material area of about 10,000 - 15,000 hectares, so it only collects in this group. If you want a large quantity, you have to rely on traders, you cannot buy everything yourself.
Up to now, the tax authority has accepted the declaration (of traders) but under the name of farmers. However, recently the Tax Department of Dong Thap province has made more "strict" requirements, so businesses are facing difficulties. According to Mr. Tam, if they are required to follow regulation 78, businesses can only use fake data because it is difficult to have hundreds or thousands of households sign the declaration as in Circular 78.
With raw material areas in three provinces of Kien Giang, Bac Lieu and Ca Mau, if this enterprise has to buy directly from farmers, it cannot have enough human resources because there are many growing areas in many different localities. If through traders, the enterprise can easily buy rice in quantities of 500 - 1,000 tons/day.
"Co May can only purchase 1/10 of the output of high-quality rice varieties, with clear data. As for normal raw rice, it must be purchased from neighboring areas, so it must go through traders. Most businesses in the Mekong Delta are like that. Applying the list to buy rice directly from farmers is difficult to implement," Mr. Tam emphasized.
Many other rice exporting enterprises in Dong Thap also said they are worried, not knowing how to declare correctly. If the declaration is correct but also incorrect, it is tiring. "Those who do the work are worried, and if they are not careful, they will be punished. How can we declare millions of farmers transparently?" said one enterprise.
Traders must register their business?
Mr. Tran Van Khoa, Deputy Director in charge of the Tax Department of Dong Thap province, said that Circular 78 of the Ministry of Finance stipulates: Enterprises' expenses for purchasing goods and services (without invoices, are allowed to make a list of purchased goods and services according to form No. 01/TNDN attached to this Circular) but do not make a list with payment documents for sellers and service providers in the following cases.
In case of purchasing agricultural, forestry and aquatic products directly from producers and fishermen, the enterprise purchasing the goods and services is allowed to prepare list 01 and include it in deductible expenses. These expenses are not required to have non-cash payment documents.
According to Mr. Khoa, making a list when buying rice directly from farmers will be deducted from the production costs of rice enterprises, but buying from traders will not be paid. If making a list 01 when buying rice from traders is wrong compared to the regulations of Circular 78. In case enterprises buy rice through intermediary traders, traders must register their business individuals with the tax authority, and at the same time make a list 01 of information about farmers selling rice.
"Table 01 is for those who directly produce rice. As for traders, they must register their business and declare and pay taxes. When traders register their business, the tax authority still issues invoices as usual. If the business buys correctly, the trader still declares how many households and where they buy. Only these people have the conditions to go directly to remote areas. I have explained many times at conferences, but many businesses still have questions," said Mr. Khoa.
According to Mr. Khoa, rice is the main product of the locality, so the tax authority always creates favorable conditions for businesses. However, businesses make their own lists and self-signed internal documents, so it is difficult to be objective about prices and costs...
"Perhaps we will sit down with the provincial Department of Industry and Trade to discuss and then present to the Dong Thap Provincial People's Committee how to help businesses overcome this difficulty. However, this is a legal regulation of the Government, not something the tax industry can create on its own," Mr. Khoa added.
Traders play a very important role.
Sharing with Tuoi Tre, Mr. Tran Thanh Hiep, Deputy Director of the Department of Agriculture and Rural Development of An Giang province, admitted that traders are the main force in purchasing rice directly from farmers in many localities, contributing to supporting farmers in consuming agricultural products.
"The number of traders is very large, and has not been statistically recorded. We are including traders in the group with business licenses so that they can access credit and join the 1 million hectare rice project in the coming time," said Mr. Hiep, but he said that if rice enterprises feel that any regulations are still inadequate or not suitable for reality, they should make a recommendation to the Government for consideration and removal.
Source: https://tuoitre.vn/phai-mua-truc-tiep-tu-nong-dan-doanh-nghiep-gao-gap-kho-2024082022525127.htm
Comment (0)