9.21.

Thu: S Tn ch: 2
1. Tn hc phn: Thu
2. S tn ch: 2 (28,4,60)
- L thuyt: 28 tit (trong c 1 tit kim tra)
- Tho lun: 04 tit
- T hc: 60 tit
3. B mn ph trch ging dy: B mn K ton v qun l cng nghip
4. Cc hc phn trc: Khng
5. M t mn hc: Hc phn cung cp nhng kin thc c bn v Thu, k nng tnh ton
s tin thu phi np ngn sch Nh nc v cc loi thu nh: thu GTGT, thu XK,
thu NK, thu tiu th c bit, thu thu nhp doanh nghip, thu thu nhp c nhn v cc
loi thu khc.
6. Mc tiu mn hc:
- V kin thc: Trang b cho sinh vin nhng kin thc cn bn v cc sc thu hin c
trong nn kinh t nh thu GTGT, thu XK, thu NK, thu tiu th c bit, thu thu
nhp doanh nghip, thu thu nhp c nhn v cc loi thu khc.
- V k nng: Trn c s kin thc c trang b, sinh vin c th lm cc bi tp tnh
ton s tin thu phi np ngn sch Nh nc.
- V thi : Cn lm cho sinh vin thy r vai tr ca mn hc trong nn kinh t th
trng hin nay.
7. Ti liu hc tp:
+ Gio trnh, ti liu chnh:
[1]. ng ch bin Phan Thi Cc Phan Hin Minh Nguyn T M Linh on
Vn nh V Vn Hp, Thu , NXB ti chnh, 2009.
+ Ti liu tham kho:
[2]. Phan Thi Lin Nguyn Vn Hiu, Gio trnh nghip v thu, NXB Ti chnh,
2008
[3]. Gio trnh thu, NXBTi chnh, 2008
[4]. Hc vin Ti chnh, Cu hi v bi tp mn thu, NXB Ti chnh, 2007
8. Ni dung mn hc:
8.1. Phn b thi gian v ti liu tham kho:
TT Ni dung
TL
tham
kho
Phn b thi gian
T
hc L
thuyt
Bi
tp
Tho
lun
Kim
tra
Tng
1 Chng 1: Nhng
vn chung v
thu
[1];[2];
[3] 2 0 0 0 2 4
2 Chng 2: Thu [1];[2]; 3 1 0 0 4 8
xut khu, nhp
khu
[3]; [4]
3 Chng 3: Thu
tiu th c bit
[1];[2];
[3]; [4
3 1 0 0 4 8
4 Chng 4: Thu gi
tr gia tng
[1];[2];
[3], [4
5 2 2 1 10 18
5 Chng 5: Thu thu
nhp doanh nghip
[1];[2];
[3]; [4
3 1 0 0 4 8
6 Chng 6: Thu thu
nhp c nhn
[1];[2];
[3]; [4
2 1 2 0 5 8
7 Chng 7: Cc loi
thu khc
[1];[2];
[3]; [4
2 1 0 0 3 6
Tng 20 7 4 1 32 60
8.2. Ni dung chi tit:
Chng 1 : Nhng vn chung v thu
1.1. Thu v vai tr ca thu trong nn kinh t
1.1.1. S ra i v tnh tt yu khch quan ca thu
1.1.2 Khi nim v c im ca thu
1.1.3 Vai tr ca thu trong nn kinh t
1.2. Cc yu t cu thnh nn sc thu
1.2.1.Tn gi
1.2.2. i tng np thu (ngi np thu)
1.2.3. i tng tnh thu
1.2.4. Thu sut
1.2.5. Quy trnh c bn v khai bo v th tc np thu
1.3 Phn loi thu
Chng 2 : Thu xut khu, nhp khu
2.1 Khi nim
2.2 Vai tr ca thu XK, NK trong qu trnh VN tham gia hi nhp quc t
2.3 i tng chu thu
2.4 i tng khng thuc din chu thu
2.5 Ngi np thu
2.6 Cch tnh thu xut khu, nhpkhu
2.6.1 Cn c cc yu t
2.6.2 Gi tnh thu
2.7 Thu sut
2.8 Ch hon thu, gim thu, min thu, truy thu thu XNK
2.9 K khai thu, np thu XNK
Chng 3 : Thu tiu th c bit
3.1 Khi nim, mc ch ca thu tiu th c bit
3.2. i tng chu thu, i tng np thu
3.2.1 i tng chu thu
3.2.2 i tng np thu
3.3 Cn c v phng php tnh thu tiu th c bit
3.3.1 Gi tnh thu TTB
3.3.2 Thu sut thu TTB
3.4 ng k thu, k khai thu, np thu, gim thu, hon thu
Chng 4 : Thu gi tr gia tng
4.1 Khi nim, mc ch
4.2 i tng chu thu, ngi np thu GTGT
4.2.1 i tng chu thu GTGT
4.2.1 Ngi np thu GTGT
4.3 Cn c tnh thu v phng php tnh thu
4.3.1 Cn c tnh thu GTGT
4.3.2 Phng php tnh thu GTGT
4.4 Ha n chng t mua bn hng ha, dch v
4.5 ng k, k khai, np thu
4.5.1 ng k thu
4.5.2 K khai thu GTGT
4.5.3 Np thu GTGT
4.6 Hon thu GTGT
Chng 5 : Thu thu nhp doanh nghip
5.1 Khi nim, mc ch
5.2 i tng np thu thu nhp doanh nghip
5.3 Thu nhp chu thu v thu nhp khng chu thu
5.3.1 Thu nhp chu thu
5.3.2 Thu nhp min thu
5.4 Thu sut thu thu nhp DN
5.5 Cn c v phng php tnh thu TNDN
5.5.1 Cn c tnh thu TNDN
5.5.2 Phng php tnh thu
5.6 Cc khan chi c tr v khng c tr khi xc nh thu nhp chu thu
5.6.1 Cc khon chi c tr
5.6.2 Cc khan chi khng c tr khi xc nh thu nhp chu thu
5.7 Thu nhp min thu, xc nh l v chuyn l
5.8 Trch lp qu pht trin khoa hc v cng ngh ca doanh nghip
5.9 K khai thu, np thu v quyt ton thu
Chng 6 : Thu thu nhp c nhn
6.1 Khi nim, mc ch thu TNCN
6.2 i tng np thu thu nhp c nhn
6.3 Cn c v phng php tnh thu
6.3.1 Cn c v phng php tnh thu i vi c nhn c tr
6.3.2 Cn c v phng php tnh thu i vi c nhn khng c tr
6.4 ng k, k khai, np thu, quyt ton thu
Chng 7: Cc loi thu khc
7.1. Thu ti nguyn
7.1.1 i tng np thu
7.1.2. i tng chu thu
7.1.3. Cn c tnh thu
7.1.4. Phng php tnh thu
7.1.5. Ch gim, min thu
7.1.6. K khai thu, np thu v quyt ton thu
7.2. Thu nh t
7.2.1. i tng np thu
7.2.2. i tng chu thu, khng chu thu
7.2.3. Cn c tnh thu
7.2.4. Phng php tnh thu
7.2.5. Ch gim, min thu
7.2.6. K khai thu, np thu
7. 3. Thu mn bi
7.3.1 i tng np thu
7.3.2 i tng tnh thu
7.3.3. Biu thu
7.3.4 Ch min gim
7.3.5 K khai thu v np thu
7.4 L ph trc b
7.4.1 i tng np thu
7.4.2 i tng tnh thu
7.4.3 Biu thu
7.4.4 Ch min gim
7.4.5 K khai v np l ph trc b
9. Phng php nh gi mn hc:
- S ln kim tra nh k: 01; trng s: 40%; hnh thc kim tra: vit hoc tho lun
- Hnh thc thi kt thc hc phn: vit hoc vn p, trng s: 60%.