DAp AN DE THI HQC pHAN: THUEH~ dao tgo d~i hoc chinh quy (Dung cho sinh lien Lao)

csu 1:1. lJ6i tuong npp thu€ GTGT theo phutrng ph tip khOu tric thu€:

Theo quy dinh cua luat thu€ GTGT, d6i nrong ap dung viec xac dinh nghia vu thu€ theaphuong phap khau tnr lit: cac co sa kinh doanh thuc hien dAy du ch€ dQk€ toan, hoa don, clnrng til'thea quy dinh cua phap luat v~ k€ toan, hoa dan, chirng til' bao g6m:

- Co sa kinh doanh co doanh thu hang nam til' ban hang hoa, cung irng dich vu til' mot ty d6ngtro' len, tnr hQ, ca nhan kinh doanh;

- Co sa kinh doanh dang ky tv nguyen ap dung phuong phap khau tnr thue, tnr ho, ca nhankinh doanh.

2. DN co xuOt khOu hang hoa, dich v~ ilu(fc holm thu€ GTGT trong truimg hap:2.1. Co sa kinh doanh trong thang (d6i voi co sa khai thu€ GTGT thea thang), quy (d6i voi ca

sa khai thu€ GTGT thea quy) co hang hoa, dich vv xuAtkhdu n€u co s6 thu€ gia tri gia tiing dAuvaochua duQ'ckhAu trir illba tram tri~u d6ng tra len thi duQ'chom thu€ gia tri gia tiing thea thang, quy.

2.2. Co tai li~u v~ ke khai thu€ GTGT a m<)tDN n<)pthU€GTGT thea phuong phap khAutm,khai thu€ thea thang nhu sau:

a. Thu€ GTGT dAura phat sinh trong thang: 1.000trd; trong do:- Cua ho~t d<)ngSXKD trong nuac: 1.000trd- Cua ho~t dQng SXKD xuAtkhdu (du di~u ki~n xuAtkhdu): Otrdb. Thu€ GTGT dAuvao duQ'ckhAu trir trong thang (t~p hqp va tinh toan illcac chung til' mua

phat sinh trong thang): 1.500trd; trong do:- Cua ho~t d<)ngSXKD trong nuac: 1.100trd- Cua ho~t dQng SXKD xuAt khdu (du di~u ki~n xuAtkhdu): 400trdc. Thu€ GTGT DN phai n<)pngan sach:

- Cua ho~t d<)ngSXKD trong nuac: 1.000trd 1.100trd- Cua ho~t dQng SXKD xuAt khdu (du di~u ki~n xuAtkhdu):

Otrd - 400trd=> Cpng: - 500tril

Thea quy ilinh cua lu{jt thui GTGT hi¢n hcmh ti~n thui GTGT cua cac yiu t6 ildu vaa co trang scmphcim xudt khciula 400tril IOnhan 300tril nen DN se ilu9'chaan It;ziphdn ti~n thui GTGT co trangscmphcimxudt khciula 400tra.

= 100trd

= - 400trd

Cliu 2: Xac dinh thu€ thu nh~p doanh nghi~p ca sa phai n<)ptrong nam:

TCCO _THUE_D HCQ_SVLAO TRANG 1/3_MD_200515002

BIEU DIEM CHI TIET

1.Doanh thu: 96.800.000.0004

2. Chi phi 4uf/c tria86.500.000.000d - 650.000.000d = 85.850.000.000d

T6ngCPDT 85.850.000.0004

3. Thu nhQ.pkhtic:- Lien doanh trong mroc:- Lien doanh voi mroc ngoai: 320.000.000d/80% =

280.000.000d400.000.000d

=> Tang thu nhQ.pkluic: 680.000.00044. Thui thu nhQ.pdoanh nghifp:- Thu nhdp chiu thui:

96.800.000.000d- Thu nhdp tinh thue:

11.630.000.000d

85.850.000.000d + 680.000.000d = 11.630.000.000d

150.000.000d 280.000.000d 11.200.000.000d

- Thui thu nhdp doanh nghiep:11.200.000.000d x 22% 80.000.000d = 2.384.000.0004

TCCO_THUE_DHCQ_SVLAO TRANG2/3_MD_200515002

nAp AN HQC PHAN: THUEKh6a: Dai hec chinh quy

Caul: Nhan dinh tren dung.Vi du: Thu nhap tinh thue cua 2 lao dong A, B tai mot doanh nghiep binh quan thangtrong nam nhir sau:

- Lao dong A: 18 trieu d6ng/thang- Lao dong B: 18,5 trieu d6ng/thang

N~u ap dung thu~ sufit lily tien nrng phan:Tltui TNCN lao ilvng A phiii nvp trong niim:(5trd x 5% + 5trd x 10%+ 8trd x 15%) x 12= 23,4trd

Tlrui TNCN lao ilvng B ph iii nvp trong niim:(5trd x 5%+ 5trd x 10%+ 8trd x 15%+ 0,5trd x 20%)x12 = 24,6trdN~u ap dung thue sufit lily ti~n toan phanTJrui TNCN lao ill)ngA phiii nl)p trong niim:18trdx 15%x 12= 32,4trdTltui TNCN lao ilvng B ph iii nl)p trong niim:18,5trdx 20% x 12= 44,4trdThu nhap binh quan thang cua lao dong B tang 0,5trd (tinh theo nam 6trd) so voi laodong A. Ap dung thu~ sufit lily tien tirng phan s6 thue TNCN phai n9P trong nam tang1,2trd,nhung neu ap dung thue sufit lily tien toan phan s6 thue TNCN phai n9P trong namtang d9t ngot len toi 12trd, tang nhanh hon phan thu nh~p chiu thu~ lam cho s6 thu nh~pcon l~i cua lao d9ng B sau khi n9P thu~ thfiphon lao d9ngA.. .Can 2: f)VT: tral.Xac djnh thu~ GTGT phai nQp:1.11D6i v6'iHDNK:- NLX: (1.000/40% + 1.000)x 10% = 350- SPB: 300 x 0,3 x 21 x('! +100%) x (l + 50%) x 10% = 567T6ng c9ng: Thu~GTGT HDNK = 9171.21HDSXK:D:- Thu~GTGT dAura: (800 x 8,7+ 300 x 9) x 10% = 966Thu~GTGT dAuvao duQ'ckhfiutm: 917 + 50 = 967Thu~GTGT phai n9P: 966 - 967 =-12. Thu~ tieu thl} d~c bi~t phai nQp:2.11 HDNK: 1.000 + 300 x 0,3 x 21 x(l +100%)x 50% = 2.8902.21 86i v6'iHDSXKD:

1.000 x 320.000800 X 8,7 x 50% - 400.000 x 800.000

1 + 50% 1.000.000

3. Thu~TNDN:

= 1.680

3.11Doanh thu: (800 x 8,7) + (300 x 9) = 9.6603.21 Chi phi duQ'ctru: 8.200

TCCO_THUE_DHCQ_Bl,B3,A2,A4 ~-s;,.>~; TRANG 1/2_MD_200S1S006

3.3/ Thu€ TNDN- TNTT =TNCT: 9.660 - 8.200- Thu€ TNDN phai n9P: 1.460 x 22%

= 1.460= 321,2

Can 3: DVT: trdI.Thu€ GTGT1.11Thu€ GTGT dfru ra(20.000 x 3 + 600 x 420 + 40.000 x 12) x 0% + (3.400 x 3,1 + 200 x 450) x 10%

= (792.000 x 0%) + (100.540 x 10%) = 10.0541.2/ Thu€ GTGT dfruvao duoc khau tnrThu€ dfruvao dung san xuit san pham A,B: 6.000 trdThu€ dfruvao phan bb khau trir:

792.000 + 100.540 X (15.000 - 6.000) = 8.920 047.971792.900 + 100.540 + 800 x 10 '- Tong cong: TGTGT dvdkt = 14.920,047.9711.3/ Thu€ GTGT phai n9P: 10.054 - 14.920,047.971 = _4.866,047.9712. Thu€ TTDB:[(200 x 450)/1,25] x 0.25 = 18.0003. Thu€TNDN3.11Doanh thu: 792.000 + 100.540 + 8.000 = 900.5403.2/ CPDT- Thu€ TTDB: 18.000- Thu€ XK: 20.000 x 3 x5% + 600 x 420 x5% + 40.000 x 12 x 6% = 44.400- Thu€ GTGT: 15.000 - 14.920,047.971 = 79,952.029- Tbng CPDT:

825.500 - 280 -7.420 + 79,952.029 + 18.000 + 44.400 = 880.279,9523.3/ TNK- LDNN: 12.300/(1-20%) = 15.375- LDTN: 7.l50- Giarn tnr TNK: 3.825 - 2.600 = 1.225- Tbng thu nhap khac = 21.3003.4/ Thu€ TNDN- TNCT: 900.540 - 880.279,952 + 21.300 = 41.560,048- TNTT: 41.560,048- Thu€ TNDN phai n9P:41.560,048 x 22% - 15.375 x 20%) = 6.680,210.560

TCCO_THUE_DHCQ_Bl,B3,A2,A4 TRANG 2/2_MD_200S15006

Call 1: 2d

- Tra Ioi dung: O,Sd- Vi du: O,Sd- Giai vi du: O,Sd- Nhan xet: O,Sd

Call 2: 4d

- Thu6 GTGT: I.Sd+HDNK: O.Sd+HDKDND: ld

- Thu6 TTDB: 1.Sd+HDNK: O.Sd+HDKDND: ld

- Thu6 TNDN: ld

Call 3: 4d

- Thu6 GTGT: I.Sd- Thu6 TTDB: O.Sd- Thu6 TNDN: 2d

+ DT: O.2Sd+ CPDT: O.Sd+ TNK: O.2Sd .+ Thu6 TNDN: O.7SdTang cQng: lOti

BlED DIEM CHI TIET

TCCO_THUE_DHCQ_Bl,B3,A2,A4 (tS. -&.) "'-AJ TRANG 3/2_MD_200515006

DAp AN HQC PHAN: THUEKh6a: D~i hoc chinh qui

Cfiu 1:

- D6i nrong chiu thue GTGT voi thue su~t 0% la hang h6a, dich vuxuat khautbao gom ca hangh6a chiu thue va khong chiu thue GTGT).

- Su khac nhau:+ BR,DV xu~t khau duoc ap dung thue su~t 0% thi thue GTGT dAura bang 0 va dtroc khautnr thue GTGT dAuvao, nen c6 s6 thu~ phai nQP Iuon la s6 am hoac hoan thue dAuvao.+HH,DV khong chiu thue GTGT thi khong phai nQPthu~ GTGT dAura va diroc khong duockhau tnr hoac hoan thue GTGT dAuvao.Nhu vay, xet v€ rmrc dQuu dffi thu~ thi HH,DV xuat khau uu dffi cao han HH,DV khong chiuthu~ GTGT.

Cau2:

1. Thu~ GTGT:1.11Thu~ GTGT HUNK200 x 6.000 x 2l.000 x 108% x 12S% x 10% = 3.402.000.000(d)1.21Thu~ GTGT KDNU:1.2.11Thu~ GTGT dAura:- Tieu thu SP X: 180 x lS0.000.000 x 10% = 2.700.000.000(d)- Tieu thu SP Y: 4.900 x 62.000.000 x10% = 30.3800.000.000(d)

T6ng thu~ GTGT dAura: 33.080.000.000(d)1.2.21Thu~ GTGT dAuvao duQ'ckh~u tru:- NK: 3.402.000.000(d)- Dung san phAm chiu thu~ GTGT:10.000.000.000 - 200.000.000 x 10% = 9.980.000.000(d)- Phan b6: 330.800.000.000 x 12.000.000.0000 = 10.769.397.721 d

7 ,368.600.0pO.000 ,Tong thue GTGT dau vao duQ'ckhau tru: 24.15l. 397.721 d1.2.31Thu~ GTGT phai nQp33.080.000.000 - 24.1Sl. 397.721 = 8.928.602.279 (d)2. Thu~ Nh?P khAu:200 x 6.000 x 2l.000 x 8% = 2.016.000.000(d)3. Thu~ TTUB:200 x 6.000 x 2l.000 x (100% + 8%) x 25% = 6.804.000.000(d)

Cau 3: DVT: trd

1.Thu~ GTGT1.11Thu~ GTGT dAura(20.000 x 3 + 600 x 420 + 40.000 x 12) x 0% + (3.400 x 3,1 + 200 x 4S0) x 10%

= (792.000 x 0%) + (100.S40 x 10%) = 10.0S41.21Thu~ GTGT dAuvao duQ'ckh~u truThu~ dAuvao dung san xu~t san phAmA,B: 6.000 trd

TCCO_THUE_DHCQ_Bl,B3,A2,A4 0--(S)) \,100.; TRANG 1/3_MD_200S1S00S

--------------- -- _ .

Thu~ d~u vao phan b6 khau tnr:792.000 + 100.540 X (15.000 - 6.000) = 8.920 047.971

792.900 + 100.540 + 800 x 10 '- Tong cong: TGTGT dvdkt = 14.920,047.9711.3/ Thu~ GTGT phai n9P: 10.054 - 14.920,047.971 = - 4.866,047.9712. Thu~ TTUB:[(200 x 450)/1,25] x 0.25 = 18.0003. Thu~TNDN3.11Doanh thu: 792.000 + 100.540 + 8.000 = 900.5403.2/ CPUT- Thu~ TTUB: 18.000- Thu~ XK: 20.000 x 3 x5% + 600 x 420 x5% + 40.000 x 12 x 6% = 44.400- Thu~ GTGT: 15.000 - 14.920,047.971 = 79,952.029- T6ng CPUT:

825.500 - 280 -7.420 + 79,952.029 + 18.000 + 44.400 = 880.279,9523.3/TNK- LDNN: 12.300/(1-20%) = 15.375- LDTN: 7.150- Giam tnr TNK: 3.825 - 2.600 = 1.225- T6ng thu nhap khac = 21.3003.4/ Thu~TNDN- TNCT: 900.540 - 880.279,952 + 21.300 = 41.560,048-TNTT: 41.560,048- Thu~ TNDN phai n9P:41.560,048 x 22% - 15.375 x 20%) = 6.680,210.560

TCCO_THUE_DHCQ_ B 1,B3,A2,A4 TRANG 2j3_MD_200S1S00S

BlED DIEM CHI TIET

Cau 1: 2d

- 86i tuong chiu thue: O,Sd- Phan biet S\I khac nhau: 1,Sd

Cau 2: 4d

- Thu€ GTGT: 3d+H8NK: O.Sd+H8KDN8: 2.Sd

- Thu€ NK: O.Sd- Thu€ TT8B: O.Sd

Cau 3 :4d

- Thu€ GTGT: 1.Sd- Thu€ TT8B: O.Sd- Thu€ TNDN: 2d

+DT: O.2Sd+ CP8T: O.Sd+ TNK: O.2Sd+ Thu€ TNDN: O.75dT6ng cQng: 10d

TCCO_THUE_DHCQ_ B 1,B3,A2,A4 ~-&)~.J TRANG 3/3_MD_200S1S00S

DAp AN HQC PHAN: THUED~i hoc chinh qui

Cau 1:- Thu€ GTGT la loai thu€ gian thu duoc tinh tren phAn gia tri tang them cua HH,DV phat

sinh ill san xuat, hru thong den tieu dung- Thu€ GTGT dAuvao la t6ng s6 thu€ GTGT da:tra khi mua HH,DV duoc ghi tren h6a don

khi mua HH,DV; chtrng til n9P thu€ GTGT & khau nhap khau.- Thu€ GTGT dAura la khoan thu€ GTGT tinh tren gia ban HH,DV chiu thu€ GTGT va

duoc ghi tren h6a don GTGT khi ban HH,DV.- DiSu kien d~ h6a don gtgt mua vao du diSu kien khau trir:

+ H6a don phai viet dung, khong tAyx6a.+ H6a don gtgt mua vao co gia tri thanh toan til 20 trieu d6ng tro len phai thanh toankhong bang tiSn mat,Cau 2: DVT: trdl.Xac djnh thu~ GTGT phai nQp:1.11D6i voi HDNK:- NLX: (l.000/40% + l.000) x 10% = 350- SPB: 300 x 0,3 x 21 x(1 + 100%) x (1 + 50%) x 10% = 567T6ng cong: ThuS.GTGT HDNK·c= 917,1.21HDSXKD:- ThuS GTGT dAura: (800·x 8,7 + 300 x 9) x 10% = 966Thu€ GTGT dAuvao duoc khau tnr: 917 + 50 = 967Thu€ GTGT phai n9P: 966 - 967 = -12. Thu~ tieu th\l d~c bi~t phai nQp:2.11HDNK: 1.000 + 300 x 0,3 x 21 X(1 +100%) x 50% = 2.8902.21 D6i v6i HDSXKD:

1.000 x 320.000800 X 8,7 x 50% _ 400.000 . x 800.000

1+ 50% 1.000.000

3. Thu~ TNDN:

= 1.680

3.11Daanh thu: (800 x 8,7) + (300 x 9) = 9.6603.21 Chi phi dUQ'ctm: 8.2003.31 ThuS TNDN- TNTT = TNCT: 9.660 - 8.200- Thu€ TNDN phcii n9P: 1.460 x 22%Cau3:

= 1.460= 321,2

TCCO_THUE_DHCQ_Bl,B3,A2,A4lk-&) ~....J. TRANG 1/3~MD_200515008

1. Xac dinh thu~GTGT:1.11 Thu~GTGT dAura:XK: (320.000 x 1+ 820.000 x 2,4) x 21.000 x 0%

= 48.048.000.000 x 0% = Oed)ND: (180.000 x 20.000 + 500.000 x 40.000) xl0% = 2.360.000.000(d)T6ng thue dAura: 2.360.000.000d1.2/Thu~GTGT dAuvao diroc kh~u tnr: 1.258.000.000(d)1.3/Thu~GTGT phai nQP:2.360.000.000 - 1.250.000.000= 1.102.000.000(d)2. Xac djnh thu~ xuit khiu:(320.000 x 1x 6% + 820.000 x 8% x 2,4) x 21.000

= 403.200.000 + 3.306.240.000= 3.709.440.000(d)

3. Xac djnh thu~ TNDN:3.11Doanh thu: 48.048.000.000 + 23.600.000.000 = 71.648.000.000(d)3.2/ Chi phi duoc trir:57.800.000.000 - 162.000.000 - 120.000.000 - 20.000.000 + 3.709.440.000

= 61.207.440.000 d3.3/ Thu nhap khac:- LDTN: 260.000.000d- NKD:· 80.000.000d- Giam tnr TNK: - 15.000.000dT6ng TNK: 325.000.000d3 04/ Thu~TNDN phai nQP:- TNCT: 71.648.000.000 - 61.207.440.000 + 325.000.000

= 10.765.560.000(d)- TNTT: 10.765.560.000 (d)

- Thu~TNDN: 10.765.560.000 x 22% = 2.368.423.200 (d)

TCCO_THUE_DHCQ_Bl,B3,A2,A4 TRANG 2/3_MD_200515008

BlED DIEM CHI TIETCau 1: 2d

- Thu~ GTGT: O,Sd- Thu~ GTGT ddu vao: O,Sd- Thu~ GTGT ddu ra: O,Sd- H6a don sIr dung: O,Sd

Cau 2: 4d- Thu~ GTGT: I.Sd

+ HDNK: O.Sd+ HDKDND: ld

- Thu~ TTDB: 1.Sd+ HDNK: O.Sd+ HDKDND: ld

- Thue TNDN: l dCau 3: 4d

- Thu~ GTGT: ld- Thu~ TXK: O.Sd- Thu~ TNDN: 2.Sd

+DT:O.5d·+ CPDT: Id+TNK: O.Sd+ Thu~ TNDN: O.SdTAng cQng: lOd

TCCO_THUE_DHCQ_Bl,B3,A2,A4 (A-6\)~) TRANG 3/3_MD_200515008

f)Ap AN HQC PHAN: THUEKhoa: D~i hoc chinh qui

Cau 1: (2d)1. Thu~ GTGT la loai thue tinh tren gia tri tang them cua hang h6a, dich vu phat sinh trong qua trinh ill

san xuat, hru thong d~n tieu dung.2. C6 hai phirong phap xac dinh thue GTGT: phuong phap tnrc ti~p va phirong phap kh~u tnr.

Sir khac nhau din ban gitra 2 phirong phap.

5. Khong

1. B6i nrong ap dung: d6i voi co sa kinhdoanh thuc hien dAy du ch~ d('>k~ toan, h6adan, chimg ill thee quy dinh cua phap luat v~k~ toan, h6a dan, chirng ill quy dinh taikhoan 2 Bi~u 10 Luat nay.2. Cong thuc tinh:Thu~ PN = Thu~ BR - Thu~ BV3. Thu~ su~t: chia lam 3 nh6m quy dinh t~i

1. Nhirng d6i nrong con lai khong dudi~u kien ap dung phirong phap khautrir quy dinh tai di~u l l Iuat nay.2. C6 2 cong thirc:- B6i voi HB mua ban yang, bac, daquyThu~ PN = GTGT x Thu~ su~t- B6i tUQ1lgkhacThu~ PN = Ty l~% x Doanh thu3. Quy dinh thu~ su~t cho yang, b~c, daquy va ty l~% cho d6i tuQ1lgkhac quydinh t~i Bi~u 11 cua Lu~t nay.4. Khong

Phuong phap khau tnr Phuong phap tinh tnrc tiep tren GTGT

Bi~u 8 cua Lu~t nay.4. Bugc khftu trir thu€ dAuvao thee quy dinh ~iBi~u 12 eua Lu~t nay.5. Buge hUOngeh€ dQhoan thu€ thee quy dinhtl;liBi~u 13 eua lu~tnay.

Cau2: (4d)1. Xac djnh thu~ GTGT:

1.1/ ThuS GTGT dAu ra:XK: (320.000 x 1 + 820.000 x 2,4) x 21.000 x 0%

= 48.048.000.000 x 0% = Oed)Nfl: (180.000 x 20.000 + 500.000 x 40.000) xl0% = 2.360.000.000(d)Tfmg thuS dAu ra: 2.360.000.000d1.2/ ThuS GTGT dAu vao duQ'c kh~u tm: 1.258.000.000( d)1.3/ ThuS GTGT phiti n9P: 2.360.000.000 -1.250.000.000 = 1.102.000.000(d)2. Xac djnh thu~ xu§t khAu(320.000 x 1 x 6% + 820.000 x 8% x 2,4) x 21.000

= 403.200.000 + 3.306.240.000= 3.709.440.000(d)

3. Xac djnh thu~ TNDN

TCCO_THUE_f>HCQ_Bl,B3,A2,A4 ~ ~ Vfa.J TRANG 1/2_M£>_200515007

3.11 Doanh thu: 48.048.000.000 + 23.600.000.000 = 71.648.000.000(d)3.2/ Chi phi diroc tnr:57.800.000.000 - 162.000.000 - 120.000.000 - 20.000.000 + 3.709.440.000

= 61.207.440.000 d3.3/ Thu nhap khac:- LDTN: 260.000.000d- NK£): 80.000.000d- Giam tnr TNK: - 15.000.000dTang TNK: 325.000.000d3.4/ Thue TNDN phai nep:- TNCT: 71.648.000.000 - 61.207.440.000 + 325.000.000

= 10.765.560.000(d)- TNTT: 10.765.560.000 (d)- ThuS TNDN: 10.765.560.000 x 22% = 2.368.423.200 (d)Can 3: (4<1)

1. Thue GTGT:1.11Thue GTGT HDNK200 x 6.000 x 21.000 x 108% x 125% x 10% = 3.402.000.000(d)1.2/ Thue GTGT KDN!):1.2.11Thue GTGT diu ra:- Tieu thu SP X: 180 x 150.000.000 x 10% == 2.700.000.000(d)- Tieu thu SP Y: 4.900 x 62.000.000 x10% = 30.3800.000.000(d)

T6ng thue GTGT diu ra: 33.080.000.000(d)1.2.2/ Thue GIGT diu vao duoc khau trir:- NK: 3.402.000.000(d)- Dung san pham chiu thue GIGT:10.000.000.000 - 200.000.000 x 10% = 9.980.000.000(d)- Phan b6: 330.800.000.000 x 12.000.000.0000 = 10.769.397.721 d

368.600.000.000

T6ng thue GIGT diu vao diroc khau tnr: 24.151. 397.721 d1.2.3/ Thue GTGT phai nop33.080.000.000 - 24.151. 397.721 = 8.928.602.279 (d)2. Thue Nh~p khau:200 x 6.000 x 21.000 x 8% = 2.0 16.000.000(d)3. Thue TTDB:200 x 6.000 x 21.000 x (100% + 8%) x 25% = 6.804.000.000(d)

TCCO_ THUE_DHCQ_B l,B3,A2,A4 TRANG 2/2_MD_200515007

BIEU DIEM CHI TIET

Cau 1: 2d

_ Khai niem: O,Sd_ Tac dung: 1,Sd

( 3 Ym6i y O,Sd)

Cau 2: 4d

_ ThuS GTGT: l d_ ThuS TXK: O.Sd_ ThuS TNDN: 2.Sd

+DT: O.Sd+ CPDT: Id+TNK: O.Sd+ ThuS TNDN: O.Sd

Cau 3: 4d

_ ThuS GTGT: 3d+HDNK: O.Sd+HDKDND:.2.Sd

_ ThuS NK: O.'Sd_ ThuS TTDB: O.5d

TBng cQng: IOd

TCCO_THUE_DHCQ_B l,B3,A2,A4 <!+-&) 'A:J TRANG 3j2_MD_200515007

DAp AN DE THI HQC PHA.N: THVEKh6a: Dai hoc h~ chinh quy

ce« 1:

1.Dai tutmg tip dung phutmg phdp tinh tnrc tiip tren gid tr]gia tling:Theo quy dinh cua Iuat thu€ GTGT, d6i nrong ap dung viec xac dinh nghia vu thue thea

phuong phap true ti€p, bao g6m:

- Doanh nghiep, hop tac xii c6 doanh thu hang nam duoi mire nguong doanh thu mot tY dong, tnrtnrong hop dang Icy tu nguyen ap dung phuong phap kh&u tnr thu€;- H9, ca nhan kinh doanh;

- T6 chirc, ca nhan mroc ngoai kinh doanh khong c6 co sa thuong tni tai Vi~t Nam nhung c6

doanh thu phat sinh tai Viet Nam chua thuc hien dAy du ch€ d<)kS toan, hoa don, clnrng ill, tnr t6

chirc, ca nhan mroc ngoai cung c&phang h6a, dich vu d€ ti€n hanh hoat d<)ng tim kiSm, tham do,phM tri€n va khai thac dAu, khi n9P thuS thea phuong phap kh&u tm do ben Vi~t Nam kh&utm n<)pthay;

- Co sa kinh doanh yang b<;tc,da quy va t6 chuc kinh t€ khac khong n<)p thu€ GTGT thea phuongphap kh&utm.

2. PhU'O'1lgphap xac djnh thui GTGT theo phU'O'flgphap tr,!,ctiip:2.1. :£)6ivai co sa kinh doanh yang, b<;tc,da quy:

ThuS gia trj gia tang = Gia trj gia tang x ThuS su&tthuS gia tri gia tang. .

Trang d6: Gia tri gia tang ella.vang, h~c, 'ca quy duqc xac ai:ilil bang giu thanb toan euayang, b<;tc,da quy ban ra tm gia thanh toan cua yang, b<;tc,da quy mua vao tuong ung.

2.2. :£)6ivai cac co sa kinh doanh khac (khong k€ co sa kinh doanh yang, b<;tc,da quy)

Thu€ gia tri gia tang = Doanh thu x Ty l~%Trong d6:

- Doanh thu duQ'c xac dinh thoe chung ill ban hang ho~c hi~p thuang;- Ty 1~% duQ'c quy dinh thea Lu~t hi~n hanh:+ Phan ph6i, cung c&phang hoa: 0,5%;+Dich V\l, xay d\Illg khong bao thAu nguyen v~t li~u: 2%;·Rieng ho<;ttd<)ng cho thue tai san, d<;tily bao·hi€m, d<;tily x6 s6,d<;tily ban hang da c&p: 5%

+ San xu&t, v~n tai, dich V\l c6 g~n vai hang hoa, xay dVng c6 bao thAu nguyen v~t li~u:

1,5%;+Ho<;ttd<)ngkinh doanh khac: 1%.

Cau2:1.Dai tU'(lngn9P thui GTGT theo phU'O'flgphap khliu trir thui:

TCCO_THUE 1_DHCQ_A3 TRANG1/1 MD 200515004_ _

Theo quy dinh cua luat thue GTGT, ,d5i nrong ap dung viec xac dinh nghia vu thue thea

phirong phap khfiu tnr la: cac co sa kinh doanh thirc hien dAydu chS dQk~ toan, hoa don, clnrng illthea quy dinh cua phap lu~t v~ kS toan, hoa don, clnrng illbao g6m:

- CO'sa kinh doanh c6 doanh thu hang nam ill ban hang hoa, cung irng dich vu illmot tYd6ng tro len, tnr hQ,ca nhan kinh doanh;

- CO'sa kinh doanh dang ky nr nguyen ap dung phuong phap khau tnr thue, tnr hQ,ca nhankinh doanh.2. DN co xuat khau hang hoa, dich v~ dU'(fcholm thui GTGT trong trutrng hop:

2.1. CO'sa kinh doanh trong thang (d5i voi co sa khai thu€ GTGT thea thang), quy (d5i voico sa khai thu€ GTGT thea quy) c6 hang hoa, dich vu xufit khftuneu c6 s5 thu€ gia tri gia tang dAuvao chua duqc khfiu trir illba tram tri~u d6ng tra len thi duqc hoan thu€ gia tri gia tang thea thang,quy.

2.2. C6 tM li~u v~ ke khai thu€ GTGT amQtDN nQPthu€ GTGT thea phuong phap khfiutrir, khai thu€ theo thang nhu sau:

a. ThuSGTGT dAura phit sinh trong thang:- Cua ho~t dQngSXKD trong nuac:- Cua ho~t d9ng SXKD xufit khftu (du di~u ki~n xufitkhftu):

1.000trd; trong d6:1.000trd

Otrdb. Thu€ GTGT dAuvao duqc khfiu tm trong thang (t~p hqp va tinh toan illcac chUngill

mua phat sinh trong thang): 1.500trd; trong d6:- Cua ho~t d9ng SXKD trong nuac: 1.100trd- Cua ho~t d9ng SXKD xufit khAu(du di~u ki~n xufit khftu): 400trdc.ThuS GTGTDNphai n9P ngan sach:- Cua ho~t d9ng SXKD trong nuac: 1.000trd - 1.100trd 100trd- Cua ho~t d9ng SXKD xufit khftu (du di~u ki~n xufit khftu):

Otrd - 400trd = - 400trd=> C~ng: - 500trd

Thea quy ainh cua luqt thud GTGT hi?n hanh tiJn thud GTGT cua cac ydu t6 adu vaa co trang scmph6m xUdt kh6u la 400tra Ian hcm 300tra nen DN se aU(Jchaan lqi phdn tiJn thud GTGT cotrang scm ph6m xUdtkhdu la 400tra.Cau2:1. Xac djnh thu~ GTGT1.1. Ho~t dQngNK:

60.0001 x 24.000d/l x [ 1+ 80% (1 - 20%)] x 150% x 10% = 354.240.000d1.2.Ho~t dQngSXKD:1.2.1.Thu~ GTGT diu ra:

+Ban cho CTTM: 22.000c x 150.000 d/c x 10% 330.000.000d+Ban qua d~i ly: 78.000c x 160.200 d/c+Ban Ie: 10.000c x 165.000 dlc

x 10%x 10%

1.249.560.000d165.000.000d

TCCO_THUE I_DHCQ_A3 TRANG2/1 MD 200515004_ _

+ Ban nrou mroc 45 dQ: 14.0001 x 90.000 d/1 x 10%=> T6ng thu€ GTGT d§.u ra: 1.870.560. OOOd

1.2.2. Thu~ GTGT d§uvilO dU'Q'ckh~u trir

+RuQ'Umroc NK:+Dai ly ban:

78.000c x 160.200d/c x 5,5%

------------------------------------------------ x 10%1 + 10%

+Khac: 800.000.000d - 4.000.000d=> T6ng thu€ GTGT d§.u vao duoc kh~u tnr:

- Thu~ GTGT phai nQp NSNN:1.870.560.000d 1.212.718.000d

.126.000.000d

354.240.000d

62.478.000d

796.000.000d1.212.718. OOOd

6S7.842.000d

2. Xac dinh thu~ TTDB2.1. Ho~t dQngNK:

60.0001 x 24.000d/1 x [ 1+ 80% (1 - 20%)] x 50%2.2. Ho~t dQng SXKD:

1.180.800.000d

1.180.800.000d

-------------------- x 40.000117.445.600.000d 60.0001

--------------------------- x 25% - -------------------------:---------------- x 110.000ch

3.489.120.000d120.000ch·

. 721. 600. OOOd 2.767.S20.000d

TCCO_THUE 1 DHCQ A3- - TRANG3/1 MD 200515004- -

BlED DIEM CHI TIET.Call 1: 2,5 di~m:- D6i nrong n9P thu6 gia tri gia tang thee phuong phap tnrc ti6p tren gia tri gia tang: 0,75 di@m- Quy dinh vS xac dinh tiSn thue gia tri gia tang d6i voi co sa n9P thue gia tri gia tang thee phuongphap tinh tnrc ti6p tren gia tri gia tang: 1,75di~mCall 2: 2,5 di~m:- D6i tuong n9P thu6 gia tri gia tang thee phuong phap khau tnr thue: 1 di~m- Truong hop nao doanh nghiep co xu~t khau hang hoa duoc hoan thue gia tri gia tang? Cho vi duminh hoa: 1,5 di~mCall 3: 5di~m:- Thui GTGT:+HDNK:

+HDSXKD:

· Thue GTGT dAu ra:

· Thu6 GTGT d~u vao duoc khau trir:

· Thu~ GTGT phai n9P:- Thui TTDB:+HDNK:

+HDSXKD:

3 ai~m0,5 di~m2,5 di@m

ldiern

1 di~m0,5 di~m

2ai~m0,5 di~m1,5 di@m

TCCO_THUE 1 DHCQ A3- - TRANG411 MD 200515004- -