Nguyễn Ngọc Phan Văn

1. DAp AN DE THI HQC pHAN: THUE
H~ 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 tricthu€:
Theo quy dinh cua luat thu€ GTGT, d6i nrong ap dung viec xac dinh nghia vu thu€ thea
phuong 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 d6ng
tro' 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 nhan
kinh 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 dAuvao
chua duQ'ckhAutrir 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): Otrd
b. 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): 400trd
c. 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 scm
phcim xudt khciula 400tril IOnhan 300tril nen DN se ilu9'chaan It;ziphdn ti~n thui GTGT co trang
scmphcimxudt 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

2. 1.Doanh thu: 96.800.000.0004
2. Chiphi 4uf/c tria
86.500.000.000d - 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% =
280.000.000d
400.000.000d
=> Tang thu nhQ.pkluic: 680.000.0004
4. 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 TRANG 2/3_MD_200515002

3. nAp AN HQC PHAN: THUE
Kh6a: 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 thang
trong nam nhir sau:
- Lao dong A: 18trieu d6ng/thang
- Lao dong B: 18,5trieu d6ng/thang
N~u ap dung thu~ sufitlily 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 = 24,6trd
N~u ap dung thue sufitlily ti~ntoan phan
TJruiTNCN lao ill)ngA phiii nl)p trong niim:
18trdx 15%x 12= 32,4trd
Tltui TNCN lao ilvng B ph iii nl)p trong niim:
18,5trdx 20% x 12= 44,4trd
Thu nhap binh quan thang cua lao dong B tang 0,5trd (tinh theo nam 6trd) so voi lao
dong A. Ap dung thu~ sufit lily tien tirng phan s6 thue TNCN phai n9P trong nam tang
1,2trd,nhung neu ap dung thue sufitlily tien toan phan s6 thue TNCN phai n9P trong nam
tang d9t ngot len toi 12trd, tang nhanh hon phan thu nh~p chiu thu~ lam cho s6 thu nh~p
con l~i cua lao d9ng B sau khi n9P thu~ thfiphon lao d9ng A.. .
Can 2: f)VT: tra
l.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% = 567
T6ng c9ng: Thu~ GTGT HDNK = 917
1.21HDSXK:D:
- Thu~ GTGT dAura: (800 x 8,7 + 300 x 9) x 10% = 966
Thu~ GTGT dAuvao duQ'ckhfiutm: 917 + 50 = 967
Thu~ GTGT phai n9P: 966 - 967 =-1
2. 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% = 2.890
2.21 86i v6'iHDSXKD:
1.000 x 320.000
800 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) = 9.660
3.21 Chi phi duQ'ctru: 8.200
TCCO_THUE_DHCQ_Bl,B3,A2,A4 ~-s;,.>~; TRANG 1/2_MD_200S1S006

4. 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: trd
I.Thu€ GTGT
1.11Thu€ GTGT dfrura
(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%) = 10.054
1.2/ Thu€ GTGT dfruvao duoc khau tnr
Thu€ dfruvao dung san xuit san pham A,B: 6.000 trd
Thu€ dfruvao phan bb khau trir:
792.000 + 100.540 X (15.000 - 6.000) = 8.920 047.971
792.900 + 100.540 + 800 x 10 '
- Tong cong: TGTGT dvdkt = 14.920,047.971
1.3/ Thu€ GTGT phai n9P: 10.054 - 14.920,047.971 = _4.866,047.971
2. Thu€ TTDB:
[(200 x 450)/1,25] x 0.25 = 18.000
3. Thu€TNDN
3.11 Doanh thu: 792.000 + 100.540 + 8.000 = 900.540
3.2/ 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 = 880.279,952
3.3/ TNK
- LDNN: 12.300/(1-20%) = 15.375
- LDTN: 7.l50
- Giarn tnr TNK: 3.825 - 2.600 = 1.225
- Tbng thu nhap khac = 21.300
3.4/ 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

5. 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.7Sd
Tang cQng: lOti
BlED DIEM CHI TIET
TCCO_THUE_DHCQ_Bl,B3,A2,A4 (tS. -&.) "'-AJ TRANG 3/2_MD_200515006

6. DAp AN HQC PHAN: THUE
Kh6a: 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 hang
h6a 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 khau
tnr 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 duoc
khau tnr hoac hoan thue GTGT dAuvao.
Nhu vay, xet v€ rmrc dQuu dffithu~ thi HH,DV xuat khau uu dffi cao han HH,DV khong chiu
thu~ GTGT.
Cau2:
1. Thu~ GTGT:
1.11Thu~ GTGT HUNK
200 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 d
1.2.31Thu~ GTGT phai nQp
33.080.000.000 - 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~ GTGT
1.11 Thu~ 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%) = 10.0S4
1.21Thu~ GTGT dAuvao duQ'ckh~u tru
Thu~ dAuvao dung san xu~t san phAm A,B: 6.000 trd
TCCO_THUE_DHCQ_Bl,B3,A2,A4 0--(S)) ,100.; TRANG 1/3_MD_200S1S00S

7. 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 = 14.920,047.971
1.3/ Thu~ GTGT phai n9P: 10.054 - 14.920,047.971 = - 4.866,047.971
2. Thu~ TTUB:
[(200 x 450)/1,25] x 0.25 = 18.000
3. Thu~TNDN
3.11Doanh thu: 792.000 + 100.540 + 8.000 = 900.540
3.2/ 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 = 880.279,952
3.3/TNK
- LDNN: 12.300/(1-20%) = 15.375
- LDTN: 7.150
- Giam tnr TNK: 3.825 - 2.600 = 1.225
- T6ng thu nhap khac = 21.300
3.4/ 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

8. BlED DIEM CHI TIET
Cau 1: 2d
- 86i tuong chiu thue: O,Sd
- Phan biet SI 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.75d
T6ng cQng: 10d
TCCO_THUE_DHCQ_ B 1,B3,A2,A4 ~-&)~.J TRANG 3/3_MD_200S1S00S

9. DAp AN HQC PHAN: THUE
D~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 toan
khong bang tiSn mat,
Cau 2: DVT: trd
l.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% = 567
T6ng cong: ThuS.GTGT HDNK·c= 917,
1.21HDSXKD:
- ThuS GTGT dAura: (800·x 8,7 + 300 x 9) x 10% = 966
Thu€ GTGT dAuvao duoc khau tnr: 917 + 50 = 967
Thu€ GTGT phai n9P: 966 - 967 = -1
2. Thu~ tieu thl d~c bi~t phai nQp:
2.11HDNK: 1.000 + 300 x 0,3 x 21 X(1 +100%) x 50% = 2.890
2.21 D6i v6i HDSXKD:
1.000 x 320.000
800 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) = 9.660
3.21 Chi phi dUQ'ctm: 8.200
3.31 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

10. 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: 2.360.000.000d
1.2/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 d
3.3/ Thu nhap khac:
- LDTN: 260.000.000d
- NKD:· 80.000.000d
- Giam tnr TNK: - 15.000.000d
T6ng TNK: 325.000.000d
3 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

11. BlED DIEM CHI TIET
Cau 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 d
Cau 3: 4d
- Thu~ GTGT: ld
- Thu~ TXK: O.Sd
- Thu~ TNDN: 2.Sd
+ DT:O.5d·
+ CPDT: Id
+TNK: O.Sd
+ Thu~ TNDN: O.Sd
TAng cQng: lOd
TCCO_THUE_DHCQ_Bl,B3,A2,A4 (A-6)~) TRANG 3/3_MD_200515008

12. f)Ap AN HQC PHAN: THUE
Khoa: 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 kinh
doanh thuc hien dAy du ch~ d('>k~ toan, h6a
dan, chimg illthee quy dinh cua phap luat v~
k~ toan, h6a dan, chirng ill quy dinh tai
khoan 2 Bi~u 10 Luat nay.
2. Cong thuc tinh:
Thu~ PN = Thu~ BR - Thu~ BV
3. Thu~ su~t: chia lam 3 nh6m quy dinh t~i
1. Nhirng d6i nrong con lai khong du
di~u kien ap dung phirong phap khau
trir quy dinh tai di~u l l Iuat nay.
2. C6 2 cong thirc:
- B6i voi HB mua ban yang, bac, da
quy
Thu~ PN = GTGT x Thu~ su~t
- B6i tUQ1lgkhac
Thu~ PN = Ty l~ % x Doanh thu
3. Quy dinh thu~ su~t cho yang, b~c, da
quy va ty l~ % cho d6i tuQ1lgkhac quy
dinh 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 khftutrir thu€ dAuvao thee quy dinh ~i
Bi~u 12 eua Lu~t nay.
5. Buge hUOngeh€ dQhoan thu€ thee quy dinh
tl;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: 2.360.000.000d
1.2/ 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

13. 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 d
3.3/ Thu nhap khac:
- LDTN: 260.000.000d
- NK£): 80.000.000d
- Giam tnr TNK: - 15.000.000d
Tang TNK: 325.000.000d
3.4/ 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 HDNK
200 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 d
1.2.3/ Thue GTGT phai nop
33.080.000.000 - 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

14. 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: ld
_ 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

15. DAp AN DE THI HQC PHA.N: THVE
Kh6a: 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, tnr
tnrong hop dang Icy tu nguyen ap dung phuong phap kh&utnr 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&p hang 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&utm do ben Vi~t Nam kh&utm n<)p
thay;
- Co sa kinh doanh yang b<;tc,da quy va t6 chuc kinh t€ khac khong n<)pthu€ GTGT thea phuong
phap 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 eua
yang, 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'cxac 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 Vl, xay dIllg 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 Vl 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_ _

16. Theo quy dinh cua luat thue GTGT, ,d5i nrong ap dung viec xac dinh nghia vu thue thea
phirong phap khfiutnr la: cac co sa kinh doanh thirc hien dAydu chS dQk~ toan, hoa don, clnrng ill
thea 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 tY
d6ng 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 nhan
kinh 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 voi
co sa khai thu€ GTGT thea quy) c6 hang hoa, dich vu xufitkhftuneu c6 s5 thu€ gia tri gia tang dAu
vao chua duqc khfiutrir 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 khfiu
trir, khai thu€ theo thang nhu sau:
a. ThuS GTGT 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
Otrd
b. Thu€ GTGT dAuvao duqc khfiutm 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 xufitkhAu(du di~u ki~n xufitkhftu): 400trd
c.ThuS GTGTDNphai n9P ngan sach:
- Cua ho~t d9ng SXKD trong nuac: 1.000trd - 1.100trd 100trd
- Cua ho~t d9ng SXKD xufitkhftu(du di~u ki~n xufitkhftu):
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 scm
ph6m xUdt kh6u la 400tra Ian hcm 300tra nen DN se aU(Jchaan lqi phdn tiJn thud GTGT co
trang scm ph6m xUdtkhdu la 400tra.
Cau2:
1. Xac djnh thu~ GTGT
1.1. Ho~t dQngNK:
60.0001 x 24.000d/l x [ 1+ 80% (1 - 20%)] x 150% x 10% = 354.240.000d
1.2.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%
1.249.560.000d
165.000.000d
TCCO_THUE I_DHCQ_A3 TRANG2/1 MD 200515004_ _

17. + Ban nrou mroc 45 dQ: 14.0001 x 90.000 d/1 x 10%
=> T6ng thu€ GTGT d§.ura: 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§.uvao 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
796.000.000d
1.212.718. OOOd
6S7.842.000d
2. Xac dinh thu~ TTDB
2.1. 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 40.0001
17.445.600.000d 60.0001
--------------------------- x 25% - -------------------------:---------------- x 110.000ch
3.489.120.000d
120.000ch·
. 721. 600. OOOd 2.767.S20.000d
TCCO_THUE 1 DHCQ A3- - TRANG3/1 MD 200515004- -

18. 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 phuong
phap tinh tnrc ti6p tren gia tri gia tang: 1,75di~m
Call 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 du
minh hoa: 1,5 di~m
Call 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~m
0,5 di~m
2,5 di@m
ldiern
1 di~m
0,5 di~m
2ai~m
0,5 di~m
1,5 di@m
TCCO_THUE 1 DHCQ A3- - TRANG411 MD 200515004- -