Nguyễn Ngọc Phan Văn

1. DAP AN DE TID HQC pHAN: THUE
Ma hoc phftn: THVE S6 tin chi: 03
Kh6a 15 H~ dilOtao cao ding chinh quy
Thoi gian lam bai: 75 phlit (kh6ng kSthoi gian giao dS)
(iiu 1:
1.Dai tU'!"ngn~p thui GTGT theo phuong pluip khfiu trk thui:
Theo quy dinh cua lu~t thu€ GTGT, d6i tuong ap dung viec xac dinh nghla vu thu€ thea phuong
phap khau trir la: cac co s6 kinh doanh thirc hien d~y du ch€ dQk€ toan, hoa dan, chirng tir thea quy dinh
cua phap lu~tvS k€ toan, hoa don, chirng illbao g6m:
- CO's6 kinh doanh co doanh thu hang nam tlr ban hang hoa, cung ling dich vu tir mot tY d6ng tro
len,tnr hQ, ca nhan kinh doanh;
- CO'so' kinh doanh dang Icy tv nguyen ap dung phuong phap khau trir thue, trir hQ, ca nhan kinh
doanh.
2. DN coxufit khtiu hang hoa, dich V{l dU'!"ehoan thui GTGT trong truirng h!1P:
2.1. CO's6 kinh doanh trong thang (d6i v6'icO's6 khai thu€ GTGT thea thang), quy (d6i vO'ico' so'
khai thu€ GTGT thea quy) co hang hoa, djch Vl xuftt kh§.un€u co s6 thu€ gia trj gia tang d~u vao chua
dUQ'ckhftutrir tlr ba tram tri~u d6ng tro' len thi dUQ'choan thu€ gia trj gia tang thea thang, quy.
2.2. Co tai li~u vS ke khai thu€ GTGT o·mQtDN nQPthu€ GTGT thea phuong phap khftutrir, khai
thu€ thea thang nhu sau (Don vj tfnh: 1.000.000d):
a. Thu€ GTGT d~u ra pMt sinh trong thang:
- Cua ho~t dQngSXKD trong nuo'c:
- Cua ho~t dQngSXKD xuftt kh§.u(du diSuki~n xuftt kh§.u):
1.000 trong do:
1.000
o
b. Thu€ GTGT d~u vao dUQ'ckhftutriI trong thang (t~p hQ'pva tfnh toan tiI cac chung tiI mua pMt
sinh trong thang): 1.500; trong do:
- Cua ho~t dQngSXKD trong nuo'c: 1.100
- Cua ho~t dQngSXKD xuftt kh§.u(du di€u ki~n xufttkh§.u): 400
c. Thu€ GTGT DN phai nQPngan sach:
- Cua ho~t dQngSXKD trong nuo'c: 1.000 1.100 100
- Cua ho~t dQngSXKD xuit kh§.u(du diSuki~n xufttkh§.u):
Otrd - 400 = - 400
=> C~llg: - 500trd
Thea quy ajnh eua lu(lt thui GTGT hi¢n himh ti€n thui GTGT ella eae yiu t6 adu vaa eo !rang san
phdm xudt khdu la 400tra Ifm hem 300tra nen DN se aU9'ehaan /c;iphdn tdn thui GTGT eo trang san
phdm xudt khdu la 400tra.
CfLU2:
Yeu enu 1:
Thu~ GTGT:
l.HDNK:
20.000c x 3,2USD/c x 20.500d1USD x 180% x 125% x 10%
2.HDKD:
295.200.000d
TCCO_THDE_CDCQ_A2 TRANG 2/2-MD: 031013005

2. 2.1. Thul GTGT diLUra:
- Gao XK: lOOt x 5l0USD/t x 20.500d1USD x 0%
- Gao TTNf): 2.900t x S.400.000d/t x 5%
- RUQ"u: 20.000e x l50.000d/e x 10%
=> T6ng thul odu ra: 1.518.000.0000
2.2.2. Thul GTGT dau vao du(J'ckhfiu trie:
- Gao: 3.000t x 7.000.000d/t x 5%
- Ruou nhap khau:
- Khac:
=> T6ng thul odu vao duac khdu tru:
2.2.3. Thul GTGT pluii n{jpNSNN: 122.800.000tl
re« cau 2:
ThuIGTGT:
* HDNK:
*HDKD:
l22.S00.000d + 400t x (S.S20.000d/t - S.400.000d/t) x 5%
ve« cau 3:
ThuIGTGT:
* HDNK:
20.000e x 3,2USD/e x 20.500d1USD x [ 1%+ SO%(1- 20%) x 125% x 10%=
*HDKD:
131.200.000d + (295.200.000d - 26S.960.000d)
Yeu cau 4:
ThuIGTGT:
* HDNK:
*HDKD:
l57.440.000d + lOOt x 7.000.000d/t x 5% x 60%
ve« cJu 5
1. Doanh thu:
- Gao XK: lOOt x 5l0USD/t x 20.500d1USD
- Gao TINt): 2.500t x S.400.000d/t + 400t x S.820:000d/t (1 _ 5%)
- RUQu: 20.000e x l50.000d/e x
=> Tong doanh thu: 28.397.100.0000
1.395.200.0000
2. Chi phi duac trie:
- Gia v6n hang ban:
+ G~o: (3.000t - 60t) x 7.000.000d/t
+ RUQu:
20.000e x 3,2USD/e x 20.500d1USD x [1 % + SO%(1- 20%) x 125%
2.689.600.000d
+ Cac chi phi khac:
650.000.000d + 400.000.000d + 500.000.000d + lSO.OOO.OOOd
=> Tdng chi phi duac tru: 24.999.600.0000
3. Thul TNDN:
- TNCT = INTI = 2S.397.l00.000d - 24.999.600.000d
- Thu€ TNDN: 3.397.500.000d x 22%
3.397.500.000d
747.450.000d
Od
1.2lS.000.000d
300.000.000d
1.050.000.000d
295.200.000d
50.000.000d
295.200.000{t
131.200.000{1
268.960.000d
157.440.000tl
268.960.000{1
178.44O.OOOd
1.045.500.000d
24.351.600.000d
3.OOO.OOO.000d
20.580.000.000d
1.730.000.000d
TCCO_THUE_ CDCQ_A2 TRANG 3/2-MD: 031013005

3. BlED DIEM CHI TIET
Cau 1: 3 di~m
1. D6i tuong n9P thue GTGT theo phuong phap khau tnr:
2.Truong hop nao DN co xuM khau hang hoa dU9·C holm thue? Vi du minh hoa?
Cau 2: 7 di~m
1. Yeu eftu 1: 1,5 di~m
2.Yeu du 2: Idi~m
3.Yeu du 3: Idi~m
4.Yeu eftu 4: Idi~m
5.Yeu eftu 5: 2,5 di~m
1tlidm
2 tliim
TCCO_THvE_CDCQ_A2 TRANG 4/2-MD:031013005