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1
Hng dn gii bi tp mn thu !

1. Thu GTGT:
y l loi thu gin thu oc tnh trn gi tr gia tng thm do vic sn xut, kinh doanh
hng ho!
C 3 mc thu sut (TS) c p dng VN l 0%, 5% v 10%
Cc mc thu c th cc ban tham kho trong sch nh! Hoc nu c yu cu th mnh s
post ln.
Cch tnh

Trch:
Thu GTGT phi np = thu GTGT u ra - Thu GTGT u vo!

Thu GTGT u ra = gi cha c thu GTGT x s lng x Thu sut thu GTGT
Thu GTGT u vo: thng k trn ho n u vo + thu GTGT np lc nhp khu
(thng cho sn, nhng nu khng c th cch tnh cng ging nh u ra).

Cc trng hp c bit
Thu GTGT, ch yu cc bn tnh u ra.
Nhng khi nhp khu, cc bn cn tnh thu GTGT phi np khu nhp khu.
Theo lut thu th thu GTGT phi np khi nhp khu oc tnh cho tng ln nhp khu.
V vy, cc bn phi ng ngay khi nhp khu.
Gi tnh thu GTGT khi nhp khu l gi CIF + thu NK + Thu TTDB (nu c)
Sau , khi cc bn bn ra, th s c khu tr u vo tng ng!
Nhng tht s khi lm bi tp, thu GTGT u vo cho sn, nn cc bn s khng cn
quan tm iu ny.
Khi xut khu, th cc bn s khng phi quyt ton thu GTGT u ra phi np!

Tm li
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2
Khi lm bi tp mn thu, phn thu GTGT, cc bn ch cn nh 1 vi im sau:
1. Bn ra --> tnh VAT u ra.
2. Nhp khu, tnh VAT phi np, !
3. Cui k
Tnh tng VAT phi np do mua bn = Tng VAT u ra - VAT u vo (c th cho sn).
Trong trng hp nhp khu. Th bn phi ng VAT lc nhp khu ri.
V th VAT phi np cui cng s l = Tng VAT u ra - VAT np lc nhp khu - cc
khong VAT u vo mua trong nc
Vy l xong phn Thu GTGT, qu n gin

2. Thu tiu th c bit
Thu tiu th c bit l loi thu gin thu nh trn cc mt hng xa x phm hay khng
cn thit lm cho i sng.
V d: ru bia, thuc l, hng m...
Ngoi ra cn nh vo cc dch v nh karaoke, v trng.

Ch
Thu TTB ch np 1 ln ni nhp khu, ni sn xut hoc ni kinh doanh dch v!

Cch tnh thu TTDB
Thu Tiu th c bit c tnh nh sau:

Trch:
Thu phi ng = gi cha c thu TTDB x Thu sut thu TTB

Cc trng hp c th:

a. Nhp khu
Khi nhp khu, DN phi ng thu TTB duy nht 1 ln y
Khi bn li s khng phi phi kt ton cho thu TTB na
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3
Gi tnh thu TTB s l gi nhp khu n sn bay (gi CIF) + thu Nhp khu nu c!

b. Sn xut kinh doanh:
Sau khi sn xut, khi bn hng cho khch hng, nh sx phi np 1 khon thu TTB vi
nhng mt hng chu thu TTB.
Gi tnh thu s l gi bn cha c thu GTGT!

Khu tr thu
Thu TTB s c khu tr khi nh sn xut mua nguyn liu l loi chu thu TTB
dng sn xut ra mt hng cng chu thu TTB!
Nh vy, ch phn dng sn xut ra hng ho chu thu TTB ng vi s lng bn ra
mi c khu tr!

V d:

Trch:
+ mua 20.000 l ru trng trn 40 , gi cha VAT l 10.000/l. Thu sut thu TTB
ca ru trng l 65%.
+ dng 10.000l ru trng sn xut c 40.000l ru thuc!
+ 10.000 l cn li sn xut c 50.000l gim!
Sau bn 30.000l gim gi 7000/l v 20.000l ru thuc gi 28.000/l! (gi cha VAT)
Tnh s thu TTB phi ng.!
Bit TS thu TTB ca ru thuc l 20%, gim l 0%.

Lc ny ta tnh s thu TTB phi ng nh sau:
u ra (phi np)
(28.000/1+20%) x 20.000 x 20% = 112.000.000
S thu c khu tr
Trong 20.000 l ru thuc bn ra, l do dng 5.000l ru trng
==> khu tr 5.000l
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4
thu TTB c khu tr
(10.000/1+65%) x 5.000 x 65% = 32.500.000
Suy ra: s thu TTB phi np l
112.000.000 - 32.500.000 = 79.500.000

3. Thu xut, nhp khu
y cng l 1 loi thu gin thu, nh trn hng ha xt khu hoc nhp khu!
Thu xut, nhp khu c tnh da trn 2 loi gia: gi CIF v gi FOB.
+ Gi CIF (Cost, Insurance and Freight): l gi bao gm c ph vn chuyn v bo him.
L gi ti sn bay ca ngi mua!
Gi CIF l gi dng tnh thu nhp khu phi np!

Trch:
Thu NK phi np = gi CIF x thu sut thu NK.

+ Gi FOB (Free On Board: min trch nhim) dng tnh cho thu xut khu

Trch:
Thu XK phi np = gi FOB x thu sut thu XK.

Mi quan h gia gi CIF v gi FOB

FOB = CIF - I - F

Trong : I l chi ph bo him trn 1 n v sn phm
F l chi ph vn chuyn trn 1 n v sn phm

Thu xt nhp khu rt d tnh!
Cc bn ch cn ch 1 s tng hp min thu xut nhp khu thi
Mt s tng hp thng gp l:
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5
1. Hng tm nhp ti xt hoc tm xt ti nhp
2. Hng ha l ti sn di chuyn theo quy nh
3. Hng ha nhp khu phc v hot ng du kh!
4. Nguyn vt lu nhp khu sn xt hng xt khu theo hp ng k kt.

Ri, vy l xong phn thu xt nhp khu. Qu d phi khng no?

4. Thu thu nhp doanh nghip:
Thu thu nhp DN, trc y l thu li tc nm trong thu cng thng nghip.
Thu TNDN l loi th trc thu nh vo li nhun ca tt c cc to63 chc v c nhn
kinh doanh!

Cng thc

Trch:
Thu TN phi np = Thu nhp chu thu x thu sut

Trong :
+ Thu nhp chu thu = doanh thu - chi ph hp , hp l + thu nhp chu thu khc
+ Thu sut: 28% i vi tt c DN

Nu DN c khon thu nhp t nc ngoi, th DN s c khu tr ton b s thu
ng nc ngoi, nhng khng vt qu s th phi ng VN.
V d: DN A c thu nhp t nc ngoi l 700 triu, l khon thu nhp sau khi ng
thu nc ngoi 300 triu.
S thu VN phi ng
(700 + 300) x 28% = 280 triu.
DN ng nc ngoi 300 tru. nhng ch c khu tr thu 280 tru.
Hay ni cch khc, DN khng phi ng thu TNDN VN.

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6
Ngoi ra, khi DN c thu nhp t vic chuyn quyn s dng t, chuyn quyn thu t!
Th sau khi np thu Dn 28% trn li nhun, DN cn phi chu 1 khon thu ly tin tng
phn d trn Li nhun cn li / chi ph nh sau
n 15% - TS: 0%
15 - 30% - 10%
30 - 45% - 15%
45 - 60% - 20%
trn 60% - 25%

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