Bi tp c bn n thi Thu

BI 1.
Mt n v kinh doanh thc phm X c s liu kinh doanh c nm 2014 nh sau:
A/ c cc nghip v mua bn hng ho trong nm:
1) Bn cho cty thng nghip ni a 300.000 sp, gi 210.000 /sp.
2) Nhn xut khu u thc mt l hng theo gi FOB l 9 t ng. T l hoa hng
tnh trn gi tr l hng l 4%.
3) Lm i l tiu th hng cho mt cty nc ngoi c tr s ti TP.HCM, tng hng
nhp theo iu kin CIF l 50 t ng. Tng gi hng bn theo ng qui nh l
60 t ng. T l hoa hng l 5% gi bn.
4) Nhn 30 t ng vt t gia cng cho cty nc ngoi. Cng vic hon thnh
100% v ton b thnh phm xut tr. Doanh nghip c hng tin gia cng
4 t ng.
5) Xut ra nc ngoi 130.000 sp theo gi CIF l 244.800 /sp: ph bo him v vn
chuyn quc t c tnh bng 2% FOB.
6) Bn 17.000 sp cho doanh nghip ch xut, gi bn 200.000 /sp.
B/ Chi ph
Tng chi ph hp l c nm (cha k thu xut khu) lin quan n cc hot ng
ni trn l 130,9 t ng (acer4310). Thu gi tr gia tng u vo c khu tr c
nm l 8,963 t ng.
C/ Thu nhp khc:
- li tin gi : 340 triu ng
- chuyn nhng ti sn: 160 triu ng
Yu cu: tnh cc thu m cty phi np trong nm 2014.
- thu gi tr gia tng.
- Thu xut khu.
- Thu thu nhp doanh nghip.
Bi rng:
- Thu xut thu GTGT cc mt hng l 10%
- Thu xut thu TNDN l 28%.
- Thu xut thu xut khu cc mt hng l 4%.
1)
2)

3)
4)
5)

HVCT

GII
DOANH THU: 300.000 x 210.000 = 63.000 (tr)
Thu GTGT u ra: 63.000 x 10% = 6.300 (tr)
nhn xut khu u thc:
Doanh thu: 9.000 x 4% = 360 (tr)
Thu GTGT u ra: 360 x 10% = 36 (tr)
Thu xut khu np thay cho bn u thc: 9.000 x 4% = 360 (tr)
Lm i l tiu th:
Doanh thu: 60.000 x 5% = 3.000 (tr)
Thu GTGT u ra: 3.000 x 10% = 300 (tr)
nhn gia cng cho nc ngoi.
Doanh thu: 4.000 (tr).
Xut ra nc ngoi:
Doanh thu: 130.000 x 244.800 = 31.824 (tr).
Xut khu: 130.000 x (244.800/1,02) x 4% = 1.248 (tr)

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Bi tp c bn n thi Thu
6) Bn cho doanh nghip ch xut:
Doanh thu: 170.000 x 200.000 = 34.000 (tr).
Xut khu: 34.000 x 4% = 1.360 (tr)
Vy:
- Thu xut khu phi np: 360 (tr) + 1.248 (tr) + 1.360 (tr) = 2.968 (tr)
- Thu GTGT phi np= GTGTr GTGT vo.
* GTGTr = 6.300 (tr) + 36 (tr) + 300 (tr) = 6.636 (tr)
* GTGT vo = 8.963
GTGT phi np = 6.636 8.963 = -2.300 (tr)
- Thu TNDN = thu nhp tnh thu x thu sut
thu nhp tnh thu = doanh thu chi ph hp l + thu nhp khc
doanh thu = 63.000 (tr) + 360 (tr) + 3.000 (tr) + 4.000 (tr) + 31.824 (tr) +
34.000 (tr) = 136.148 (tr)
chi ph hp l: 130.900 + 2608= 133.580 (tr)
th nhp khc: 340 + 160 = 500 (tr)
Vy:
TN tnh thu: 136.184 133.580 + 500 = 3.176 (tr)
Thu TNDN phi np: 3.176 x 28% = 889,28 (tr)
BI 17:
Hy tnh thu xut khu, thu GTGT, thu TNDN ca mt nh my sn xut hng
tiu dng c cc s liu sau.
1) Bn ra nc ngoi 120.000 sp theo gi CIF 271.400 /sp, ph vn ti v bo him
quc t tnh bng 18% gi FOB.
2) Bn 150.000 sp cho doanh nghip ch xut vi gi 230.000 /sp.
3) Bn cho cty thng nghip ni a 400.000 sp vi gi cha thu GTGT l
200.000 /sp.
4) Gia cng trc tip 400.000 sp theo hp ng vi 1 cty nc ngoi, cng vic hon
thnh 80% v thnh phm c xut tr, gi gia cng l 10.000 sp.
+ tng chi ph hp l c nm (cha k thu xut khu, ph bo him v vn chuyn
quc t) ca ton b hng tiu th l 102.731 triu ng.
+ thu nhp chu thu khc ngoi doanh thu.
Chuyn nhng ti sn 200 (tr)
Thu nhp t li tin cho vay 680 (tr)
Bit rng:
Thu sut ca thu xut khu 2%.
Thu sut ca thu GTGT 10%.
Thu sut ca thu TNDN l 28%.
Tng thu GTGT u vo c khu tr c nm l 13.173 triu ng.
GII
1) Bn ra nc ngoi:
Doanh thu: 120.000 x 271.400 = 32.568 (tr)
Xut khu: 120.000 x (271.400/1,18) x 2% = 552 (tr)
2) Bn cho doanh nghip ch xut.
Doanh thu: 150.000 x 230.000 = 34.500 (tr)
Xut khu: 34.500 x 2% = 690 (tr)
3) bn cho cty thng nghip ni a.
Doanh thu: 400.000 x 200.000 = 80.000 (tr)
Thu GTGTu ra = 80.000 x 10% = 8.000 (tr)
4) Gia cng cho nc ngoi:
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Bi tp c bn n thi Thu
Doanh thu (400.000 x 80%) x 10.000 = 3.200 (tr)
Vy:

- Thu xut khu phi np: 552 + 690 = 1.242 (tr)

- Thu GTGT phi np = T.GTGTu ra T.GTGTvo.
* thu GTGT = 8.000 - 13.173 = -5173
- Thu TNDN = thu nhp tnh thu x thu sut.
* thu nhp tnh thu = doanh thu chi ph hp l + thu nhp khc
Doanh thu = 32.568 + 34.500 + 80.000 + 3.200 = 150268 (tr)
Chi ph hp l = 102.731 + 1.242 + 4968 = 108.941 (tr).
Thu nhp khc: 200 + 680 = 880 (tr)
Thu TNDN: (150.268 108.941 + 880) x 28% = 11.871,96 (tr).

BI 18:
Xc nh thu xut khu, thu GTGT, TNDN phi np trong nm ca 1 doanh
nghip vi cc ti liu - acer4310 -sau:
1) Tnh hnh sx trong nm: trong nm Dn sx c 40.000 sp (y l hng ko chu
thu TTDB), khng c hng tn kho.
2) Tnh hnh tiu th trong nm:
- Qu 1: bn cho cty thng mi ni a 12.000 sp, gi bn cha thu GTGT
45.000 /sp.
- Qu 2: Trc tip xut khu 10.000 sp, gi CIF l 74.000 /sp. Trong ph vn
chuyn v bo him l 1.000 /sp.
- Qu 3: bn cho doanh nghip ch xut 5.000 sp, gi bn 45.000 /sp.
- Qu 4: trc tip xut khu 2.000 sp. Gi FOB l 46.000 /sp. Xut cho i l
5.000 sp, gi bn ca i l theo hp ng cha c thu GTGT l 46.000 /sp.
Cui nm i l cn tn kho l 1.000 sp.
3) chi ph sn xut kinh doanh trong nm:
- Nguyn vt liu trc tip sn xut sn phm l 846.000.000 .
- Vt liu dng sa cha thng xuyn TSCD thuc phn xng sn xut
6.000.000.sa cha thng TSCD thuc b phn qun l 3.200.000 .
- tin lng cng nhn trc tip sn xut sn phm.
+ nh mc sn xut sn phm l 250sp/ld/thng.
+ nh mc tin lng 800.000 /ld/thng.
- Khu hao TSCD: TSCD phc v sx phn xng 160.000.000 . TSCD b phn
qun l DN: 50.000.000 v TSCD thuc b phn bn hng 12.000.000 .
- Tin lng b phn qun l DN: 84.000.000 .
- Cc chi ph khc phc v sn xut sn phm 126.000.000 .
- Ch ph bo him v vn ti khi trc tip xut khu sn phm qu 2.
- Chi hoa hng cho i l bn l 5% gi bn cha thu GTGT.
- Thu xut khu khu bn hng.
BIT RNG: (acer 4310)
- Thu GTGT 10%.
- thu XK 2%.
- thu TTDN 28%.
- bit tng s thu GTGT u vo c khu tr trong nm l 84.500.000 .
- thu nhp v li tin gi NH l 3.870.000 .

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Bi tp c bn n thi Thu
GII
1) Bn cho cty thng mi trong nc.
Doanh thu: 12.000 x 45.000 = 540 (tr)
T.GTGT u ra: 540 (tr) x 10% = 54(tr)
2) Trc tip xut khu:
Doanh thu: 10.000 sp x 74.000 = 740 (tr)
XK: 730 (tr) x 2% = 14,6 (tr)
3) Bn cho doanh nghip ch xut:
Doanh thu: 5.000 x 45.000 = 225 (tr)
XK: 225 x 2% = 4,5 (tr)
4) Trc tip xut khu:
Doanh thu: (2.000 x 46.000) + (4.000 x 46.000) = 322 (tr)
XK: 2.000 x 46.000 x 2% = 1,84 (tr)
GTGT: 4.000 x 46.000 x 10% = 18,4 (tr).
VY:
- Thu xut khu phi np: 14,8 (tr) + 4,5 (tr) + 1,84 (tr) = 21,14 (tr)
- Thu GTGT phi np = thu GTGT u ra thu GTGT u vo
* Thu GTGT u ra = 54(tr) + 18,4 (tr) = 72,4 (tr)
* Thu GTGT u vo = 84.500.000
Vy thu GTGT phi np = 72,4 84,5 = -12,1 (tr)
- thu TNDN = doanh thu chi ph + thu nhp
* doanh thu = 540 (tr) + 740 (tr) + 225 (tr) + 322 (tr) = 1.827 (tr)
(*) Chi ph cho 40.000 sp:
(.) 846.000.000 + 6.000.000 + (0,8/250 x 40.000) + 160.000.000 +
126.000.000 = 1.266 (tr).
(*) Chi ph cho 33.000 sp tiu th:
(.) [(1.266/40.000) x 33.000] + 3.200.000 + 50.000.000 + 12.000.000 +
84.000.000 + (10.000 x o,001) + (184 x 5%) + 20,94 = 1.233,79 (tr)
(*) thu nhp khc.
(.) 3,87 (tr)
Vy: thu TNDN phi np = (1.827 1.233,79 + 3,87) x 28% = 154,302 (tr).
BI 19:
Hy tnh thu xk, thu GTGT v thu TNDN phi np ca 1 cty hng tiu dng c
s liu c nm nh sau.
I/ sn xut
Sn xut c 670.000 sp A (khng thuc din chu thu TTDB)
II/ tiu th:
1. bn cho cty TM trong nc 200.000 sp vi gi cha thu GTGT l 600.000
/sp
2. bn cho khu ch xut 150.000 sp vi gi 650.000 /sp.
3. xut khu ra nc ngoi 170.000 sp theo iu kin CIF vi gi quy ra ng
vit nam 814.200 /sp, ph vn chuyn v bo him 15% gi FOB.
4. xut cho i l bn l 120.000 sp, gi bn ca i l theo hp ng cha c
thu GTGT l 620.000 /sp. Cui nm i l cn tn kho l 20.000 sp, hoaa
hng cho i l bn l l 5% gi bn cha thu GTGT.

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Bi tp c bn n thi Thu
III/ cc thng tin khc.
1. Chi ph.
- tng chi ph trc tip sn xut cho c nm l 372.252 (tr)
- cc chi ph khc phc v cho khu tiu th sn phm l.
+ hoa hng i l
+ thu xut khu
+ ph vn chuyn v bo him
+ cc chi ph khc: 30.194 (tr)
2. thu nhp chu thu
- thu nhp t tin cho vay : 600 (tr)
- thu nhp t chuyn nhng ti sn: 1.300 (tr)
3. tng thu` GTGT c khu tr cho c nm l 31.193 (tr)
Bit rng:
cty khng c hng tn kho u k
thu sut thu xut khu: 2%
thu sut thu GTGT: 10%
thu sut thu TNDN 28%
GII
1) Bn cho cty thng mi
Doanh thu: 200.000 x 600.000 = 120.000 (tr)
T.GTGT u ra: 120.000 x 10% = 12.000 (tr)
2) bn cho khu ch xut:
Doanh thu: 150.000 x 650.000 = 97.500 (tr)
XK: 97.500 x 2% = 1.950 (tr)
2) xut khu ra nc ngoi:
Doanh thu: 170.000 x 814.200 = 138.414 (tr)
XK: 170.000 x (814.200/1,15) x 2% = 2.407,2 (tr)
Ph vn chuyn v bo him: 170.000 x (814.200/1,15) x 15% = 18.054 (tr)
3) xut cho i l bn l:
doanh thu: 100.000 x 620.000 = 62.000 (tr)
thu GTGT u ra: 62.000 x 10% = 6.200 (tr)
hoa hng: 62.000 x 5% = 3.100 (tr)
Vy :
Thu XK phi np: 1.950 (tr) + 2.407,2 (tr) = 4357,2 (tr)
Thu GTGT phi np = G u ra G u vo
= [12.000 (tr) + 6.200 (tr)] 31.193 = - 12.993 (tr)
thu TNDN = thu nhp tnh thu x thu sut.
thu nhp tnh thu = doanh thu chi ph + thu nhp khc
doanh thu = 120.000 (tr) + 97.500 (tr) + 138.414 (tr) + 62.000 (tr) =
417,914 (tr)
chi ph cho sn xut 670.000 (sp)
(372.252/670.000) x 620.000 + 3.100 + 4.357,2 + 18.054 + 30.194 =
400177,2 (tr)
Thu nhp khc : 600 + 1.300 = 1.900 (tr)
Vy: thu TNDN phi np = (417,914 400.177,2 + 1.900) x 28% = 5.498,024 (tr)

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Bi tp c bn n thi Thu
BI 20:
Xc nh thu xut khu, GTGT v thu TNDN phi np trong nm ca mt cty
vi cc ti liu sau:
I/ tnh hnh sn xut trong nm: trong nm Dn sn xut c 120.000 sp A (A ko thuc
din chu thu TTDB), cty khng c hang tn kho u nm.
II/ tnh hnh tiu th trong nm:
1) trc tip xut khu 10.000 sp theo iu kin FOB vi gi quy ra ng vit
nam l 60.000 /sp.
2) Bn cho doanh nghip khu ch xut 40.000 sp, gi bn 62.000 /sp.
3) Trc tip xut khu 30.000 sp theo iu kin CIF vi gi quy ra ng vit nam
l 66.700 /sp. Trong ph vn chuyn v bo him quc t l 15% gi FOB.
4) Xut cho i l bn l 20.000 sp, gi bn ca i l theo hp ng mua cha
c thu GTGT l 55.000 /sp. Cui nm i l cn tn kho l 5.000sp
III/chi ph sn xut kinh doanh trong nm:
- nguyn vt liu chnh trc tip sn xut sn phm l 2.010 triu ng.
- nguyn vt liu ph trc tip sn xut sn phm l 537,2 triu ng.
- tin lng cng nhn trc tip sn xut sn phm. nh mc sn phm sn xut
l 300sp/lao ng/thng, nh mc tin lng 1.200.000 /lao ng /thng.
- Chi ph b phn qun l: 250 triu ng.
- Khu hao TSCD phn xng sn xut: 186 triu ng.
- Cc chi ph khc phc v sn xut phn xng: 396 triu ng.
- Thu xut khu
- Chi ph vn ti v bo him khi trc tip xut khu sn phm.
- Chi hoa hng cho i l bn l 5% doanh s bn ca i l.
IV/ thu nhp chu thu khc: 19 triu ng.
Bit rng:
- thu GTGT i vi sn phm DN sn xut l 10%
- thu xut khu 2%.
- Thu TNDN l 28%.
- Bit tng s thu GTGT u vo c khu tr trong nm l 253,5 triu ng.
GII
I/ tnh hnh sn xut trong nm: trong nm sn xut c 120.000 spA
II/ tnh hnh tiu th trong nm:
1. trc tip xut khu:
doanh thu: 10.000sp x 60.000 /sp = 600 (triu ng)
thu XK: 10.000sp x 60.000 /sp x 2% = 12 (triu ng)
2. Bn cho doanh nghip ch xut:
Doanh thu: 40.000 x 62.000 /sp = 2.480 (triu ng)
Thu XK: 40.000 x 62.000 /sp x 2% = 49,6 (triu ng)
3. Trc tip xut khu:
Doanh thu: 30.000 x 66.700 /sp = 2.001 (triu ng)
Thu XK: 30.000sp x (66.700 /sp/115%) x 2% = 34,8 (triu ng)

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Bi tp c bn n thi Thu
4. xut cho i l bn l:
DT: 15.000sp x 55.000 /sp = 825 (triu ng)
Thu GTGT u ra: 825 x 10% = 82,5 (triu ng)
Vy:
- thu xut khu phi np: 12 + 49,6 + 34,8 = 96,4 (triu ng)
- Thu GTGT phi np = thu GTGT u ra GTGT u vo c khu tr
Thu GTGT u ra: 82,5 (triu ng)
Thu GTGT u vo c khu tr: 253,5 (triu ng)
Thu GTGT phi np = 82,5 253,5 = - 171 (triu ng)
- Thu TNDN phi np = thu nhp chu thu x thu sut
Doanh thu: 600 + 2.480 + 2.001 +825 = 5.906 (triu ng)
Chi ph sn xut 120.000sp trong:
2.010 + 537,2 + [(1,2/300) x 120.000] +186 + 396 = 3.609,2 (triu ng)
Chi ph hp l cho 95.000sp tiu th:
[(3.609,2/120.000) x 95.000] + 250 + 96,4 + (30.000 x 0,058 x 15%) + (825% x
5%) =3.505,033 (triu ng)
Thu nhp khc: 19 (triu ng)
Thu TNDN phi np = (5.906 3.505,933 + 19) x 28% = 677,33876 (triu
ng).
BI 21
I/ Ti mt cng ty sn xut Z, trong nm sn xut c 280.000 sp v tiu th
nh sau:
1) trc tip bn l 40.000 sp, gi bn gm c thu GTGT: 71.500 ng/sp.
2) bn cho cty TM trong nc 90.000 sp vi gi bn gm c thu GTGT l
68.200 /sp
3) bn cho siu th 20.000 sp, gi bn cha c thu GTGT 63.000 ng/sp.
4) Bn cho doanh nghip ch xut 30.000 sp. Gi bn : 68.000 ng/sp
5) Xut cho i l bn l 40.000 sp, gi bn theo hp ng i l gm c thu
GTGT: 72.600 /sp. Cui nm i l cn tn kho 10.000 sp.
6) Bn cho cty xut nhp khu 30.000 sp, gi bn cha c thu GTGT l 64.000
ng/sp.. trong c 1.000 sp khng ph hp quy cch so vi hp ng,
doanh nghip phi gim gi bn 10%.
7) Trc tip xut khu ra nc ngoi 20.000 sp, gia bn theo iu kin CIF l
75.000 ng/sp. ph vn chuyn v bo him 2.000 ng/sp.
II/ Chi ph sn xut kinh doanh pht sinh trong nm (cha tnh cc khon thu)
1) nguyn vt liu chnh: xut kho sx sp 20.400 kg, gi xut kho: 200.000
ng/kg.
2) nguyn vt liu ph v nhin liu khc: 1.520 triu ng.
3) tin lng:
- B phn trc tip sn xut: nh mc tin lng: 1,5 triu ng/l/thng,
nh mc sx: 150 sp/ld/thng.
- B phn qun l: 352 triu ng.
- B phn bn hng. 106 triu ng
- B phn phc v sn xut: 200 triu ng
4) KHTSCD: TSCD thuc b phn sn xut: 2.130 triu ng, b phn qun l:
1012 triu ng, b phn bn hng: 604 triu ng.

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Bi tp c bn n thi Thu
5) Cc chi ph khc:
- chi np thu xut khu.
- ph bo him v vn chuyn quc t.
- chi ph ng phc cho cng nhn sn xut: 200 triu ng
- tr tin quy hng thuc b phn bn hng: 105 triu ng.
- tr tin vay ngn hng: 1.015 triu ng.
- cc chi ph khc cn li:
thuc b phn sn xut: 920 triu ng, trong chi ph v nghin cu
chng nhim mi trng bng ngun vn ca c quan ch qun ca cp
trn: 90 triu ng.
thuc b phn qun l: 210 triu ng, trong np pht do vi phm hnh
chnh v thu: 3 triu ng.
- dch v mua vo s dng cho b phn qun l: 126,5 triu ng
- thuc b phn bn hng: 132 triu ng.
BIT RNG:
1/ Thu sutt thu XK 2%, TNDN: 28%, GTGT i vi sp 10%, thu mn bi
phi np c nm: 3 triu ng.
2/ thu GTGT u vo c khu tr cho c nm l: 524 triu ng.
3/ thu nhp chu thu khc: 12,6 triu ng
Yu cu: tnh cc thu m cng ty Z phi np trong nm.
GII.
1)

Trc tip bn l:
DT: 40.000sp x [71.500 /sp/(1 + 10%)] = 2.600 (triu ng)
Thu GTGT u ra: 2.600 x 10% = 260 (triu ng)

2)

Bn cho cc cty thng mi trong nc:

DT: 90.000sp x [68.200 /sp/(1 + 10%)] = 5.580 (triu ng)
Thu GTGT u ra: 5.580 x 10% = 558 (triu ng)

3)

Bn cho siu th:

DT 20.000sp x 63.000 ng/sp = 1.260 (triu ng)
Thu GTGT u ra: 1.260 x 10% = 126 (tr ng)

4)

Bn cho doanh nghip ch xut:

DT: 30.000 sp x 68.000 ng/sp = 2.040 (triu ng)
Thu XK: 2.040 x 2% = 40,8 (triu ng)

5)

xut chho i l bn l:
DT: 30.000sp x [72.600 /sp/(1 + 10%)] = 1.980 (tr ng)
Thu GTGT u ra: 1.980 x 10% = 198 (triu ng)

6)

Bn cho cty xut nhp khu:

DT: (30.000sp x 64.000 ng/sp) (1.000sp x 64.000 /sp x 10%) = 1.913,6 (tr
ng)
Thu GTGT u ra: 1.913,6 x 10% = 191,36 (triu ng)

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Bi tp c bn n thi Thu
7)

Trc tip xut khu ra nc ngoi:

DT: 20.000sp x 75.000 ng/sp = 1.500 (tr ng)
Thu xut khu: 20.000 sp x 73.000 /sp x 2% = 29,2 (tr ng)

Vy;
- Thu XK phi np: 40,8 + 29,2 = 70 (triu ng)
- Thu GTGT phi np = thu GTGT u ra thu GTGT u vo c khu tr
Thu GTGT u ra = 260 + 558 + 126 + 198 + 191,36 = 1.333,36 (tr ng)
Thu GTGT u vo c khu tr: 524 (tr ng)
Thu GTGT phi np = 1.333,36 524 = 809,36 (tr ng)
- thu TNDN phi np = thu nhp chu thu x thu sut
DT: 2.600 + 5.580 + 1.260 +2.040 + 1.980 + 1.913,6 + 1.500 = 16.873,6 (tr ng)
Chi ph sn xut 280.000 sp trong nm:
NVL chnh: 20.400kg x 200.000 /kg = 4.080 (tr ng)
NVl ph v NL khc : 1.520 (tr ng)
Tin lng: [(1,5/150) x 280.000] + 200 = 3.000 (tr ng)
Khu hao ti sn c nh: 2.130 (tr ng)
Chi ph khc: 200 + 920 90) = 1.030 (tr ng)
Chi ph sn xut 280.000sp trong nm: 4.080 + 1.520 + 3000 + 2.130 + 1.030 =
11.760 (tr ng)
Chi ph ph hp l cho 260.000 sp tiu th:
[(11.760/280.000) x 260.000] + 352 + 106 +1.012 + 604 + 70 + (20.000sp x 0,002 trd/sp)
+ 105 + 1.015 + (210 3) + 126,5 + 132 + 3 = 14.692,5 (tr ng)
Thu nhp khc: 12,6 (tr ng)
Thu TNDN phi np = (16.873,6 14.692,5 + 12,6) x 28% = 614,236 (tr ng)

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Bi tp c bn n thi Thu
Bi 22:
Ti mt cng ty sn xut Thun An, trong nm c cc nghip v kt pht sinh
nh sau:
I/ Tnh hnh mua t liu sn xut:
- nhp khu 100.000 kg nguyn liu A sx bia lon, gi FOB quy ra tin Vit Nam:
30.000 /kg, ph vn ti v bo him quc t chim 10% gi FOB.(cdcntt
tphcm)
- Hng ha mua trong nc phc v sn xut kinh doanh vi gi mua cha thu
GTGT 1.5000 triu ng (tt c u c ha n GTGT).
- Dch v mua trong nc phc v sn xut kinh doanh vi gi mua cha thu
GTGT 500 tr (tt c u c ha n GTGT)
II/ tnh hnh sn xut sn phm ca cty: trong nm cty sn xut c 100.000
thng bia.
III/ tnh hnh tiu th sn phm do cty sn xut: bit rng gi v c khu tr l
30.096 ng/thng (24 lon x 0,33 lt/lon x 3.800 ng/lt = 30.096 ng/thng)
- bn cho cty thng mi 30.000 thng bia vi gi cha thu GTGT l 170.096
/thng.
- Giao cho cc i l 40.000 thng bia, vi gi bn ca i l theo hp ng vi
doanh nghip cha thu GTGT l 184.096 /thng, hoa hng i l 5% trn gi
bn cha thu GTGT, trong k cc i l bn ht s hng trn.
- Bn s cho cc ch 20.000 thng bia vi gi cha thu GTGT l 177.096 /thng.
IV/ Chi ph sn xut kinh doanh pht sinh trong nm:
- xut kho 80.000 kg nguyn liu A mua trn phc v trc tip sn xut.
- Hng ha mua trong nc xut 80% s dng vo sn xut
- Dch v mua trong nc s dng 100% s dng vo sn xut
- Khu hao ti sn c nh phn xng sn xut: 620 triu ng
- Tng tin lng b phn sn xut: 1.540 triu ng.
- Tr li tin vay ngn hng: 20 triu ng.
- Chi ph hp l khc b phn sn xut (bao gm c BHXH, BHYT, KPC): 370
triu ng.
- Ph, l ph, thu mn bi v chi ph khc phc v qun l: 3.450 triu ng.
- Chi hoa hng cho i l theo s s phm thc tiu th trn.
- Cc thu phi np khu bn hng.
YU CU: tnh cc loi thu m cty phi np trong nm.
BIT RNG:

thu sut thu TNDN: 28%

thu sut thu GTGT ca cc hng ha, dch v mua l 10%.

TS thu NK nguyn liu A: 10% (nguyn liu A khng thuc din chu
thu TTDB)

Thu TTDB ca bia l 75%.

Khng c hng tn kho u k.

Gi tnh thu NK c xc nh l gi CIF.

GII
-

HVCT

NK 100.000 kh nguyn liu A:

Trang 10

Bi tp c bn n thi Thu
Ta c : gi FOB + (I + F) = gi CIF
30.000 + 10% + 30.000 = gi CIF
Suy ra: gi CIF = 33.000 /kg
Thu NK phi np: 100.000 kg x 33.000 /kg x 10% = 330 (triu ng)
Thu GTGT phi np khu NK:
[(100.000 kg x 33.000 /kg) + 330 triu] x 10% = 363 (tr ng)
-

hng ha mua trong nc:

Gi mua: 1.500 (tr ng), thu GTGT c khu tr l 150 triu ng.
Dch v mua trong nc:
Gi mua: 500 tr ng, thu GTGT c khu tr 50 tr ng.
bn cho cty thng mi:
gi tnh thu TTDB: (170,096 30,096)/(1+75%) = 80.000 /thng.
Thu TTDB phi np khu bn hng:
30.000 x 80.000 x 75% = 1.800 (tr ng)
Doanh thu: 30.000 thng x 170.096 /thng = 5.102,88 (tr )
Thu GTGT u ra: 5.102,88 x 10% = 510,288 (tr )
bn cho cc i l:
Gi tnh thu TTDB: (184.096 30.096)/(1 + 75%) = 88.000 /thng.
Thu TTDB phi np khu bn hng:
40.000 x 88.000 x 75% = 2.640 (tr )
Doanh thu: 40.000 x 184.096 /thng = 7.36,84 (tr )
Thu GTGT u ra: 7.363,84 (tr )
Bn s cho cc ch
Gi tnh thu TTDB: (177,096 30.096)/(1 + 75%) = 84.000 ng/hp.
Thu TTDB phi np khu bn hng:
20.000 x 84.000 x 75% = 1.260 (tr )
Doanh thu: 20.000 hp x 177.096 /thng = 3.541,92 (tr )
Thu GTGT u ra: 3.541,92 x 10% = 354,192 (tr )

VY:
- thu NK phi n: 330 (tr )
thu GTGT pn khu nhp khu: 363 (tr )
- thu TTDB pn khu bn hng l: (1.800 + 2.640 + 1.260) = 5.700 (tr )
- thu GTGT pn cui k = T.GTGT u ra T.GTGT u vo
trong : T.GTGT u ra = (510,288 + 736,384 + 354,192) = 1.600,864 (tr ng)
T.GTGT u vo = 363 + 150 + 50 = 563 (tr )
Vy: thu GTGT phi np cui k = 1.600,864 563 = 1.037,864 (tr )
- thu TNDN phi np = thu nhp chu thu x thu sut.
thu nhp chu thu = doanh thu chu thu - chi ph hp l + thu nhp khc + doanh
thu chu thu = (5.102,88 + 7363,84 + 3.541,92) = 16.008,64 (tr )
chi ph hp l sn xut 100.000 thng bia: [(3.360/100.000) x 80.000]
+ (1.500 x 80%) + 500 + 620 + 1.540 + 370 = 7.134 (tr ng)
chi ph hp l cho 90.000 thng bia tiu th:
[(7.134/100.000)/ x 90.000] + 20 + 3.450 + (7.363,84 x 5%) + 5.700 =
15.958,792 (tr )
Thu TNDN phi np = (16.008,64 15.958,792) x 28% = 13,95744 (tr )
BI 23:
HVCT

Trang 11

Bi tp c bn n thi Thu
Xc nh cc loi thu phi np.
I/ Mua hng
1/ nhp khu 600 tn nguyn liu K (khng thuc din chu thu TTDB) theo gi
CIF 3,8 triu ng/tn; thu sut thu NK i vi nguyn liu K l 20%.
2/ nhp khu 3.200 lt ruu 420 dng vo sn xut, gi nhp theo iu kin
CIF l 15.000 ng/lt; thu sut ca thu nhp khu i vi ru l 65%.
3/ nhp khu mt ti sn c nh phc v sn xut kinh doanh. Gi nhp theo iu
kin FOB l 5,4 t ng, ph vn chuyn v bo him quc t 1% gi FOB, thu sut
thu nhp khu 1%, h thng c min thu GTGT.
4/ mua 9 t ng vt liu dng ch bbie61n thc phm (gi cha c thu
GTGT)
II/ sn xut.
Cty M a 80% nguyn liu K, 60% ru v ton b 9 t vt liu ni trn vo sn
xut, to ra 750.000 n v sn phm X (X thuc din np thu TTDB)
III/ tiu th:
8)
Xk 540.000 sn phm, gi FOB l 85.000 /sp
9)
Bn trong nc 60.000 sp vi n gi cha c thu GTGT l 84.500
ng/sp.
IV/ Chi ph hp l:
Cha k cc chi ph a vo sn xut trn, thu xut khu, thu TTDB, cc chi
ph hp l khc lien quan n sn xut sn phm l 30.374 triu ng. lien quan n khu
bn hng v qun l l 10.294 triu ng.
Bit rng:
- thu nhp chu thu khc: 2 t ng
- thu sut ca thu xut khu l 2%.
- Thu sut thu GTGT l 10%.
- Thu sut thu TNDN l 28%.
- Thu sut thu TTDB hng X l 30%, ru 420 l 65%.
- Thu GTGT t cc hot ng mua khc c khu tr trong nm l 130 triu
ng.
- Gi tnh thu nhp khu c xc nh l gi CIF.
1.

2.

3.

4.

HVCT

GII
Nhp khu 600 tn nguyn liu
Thu NK: 456 (tr ng)
Thu GTGT phi np khu nhp khu: [600 x 3,8) + 456] x 10% = 273,6 (tr )
Nhp khu 3.200 lt ru 42o
Thu NK: 31,2 (tr )
Thu TTB phi np khu nhp khu: (48 + 31,2) x 65% = 51,48 (tr )
Thu GTGT phi np khu nhp khu: (48 + 31,2 + 51,480) x 10% = 13,068
(triu ng)
Nhp khu mt ti sn c nh:
Thu NK: 54,54 (tr )
Mua 9 t ng vt liu
Gi mua: 9 t

Trang 12

Bi tp c bn n thi Thu
Thu GTGT u vo: 900 (tr )
2/sn xut: sn xut c 750.000 n v sn phm X/
3/tiu th
1. xut khu 540.000 sp
doanh thu: 45.900 (tr )
thu XK: 918 (tr )
thu NK c hon khu NK nguyn liu
[(456 x 80%) + (31,2 x 60%)] x 540.000/750.000 = 276,1344 (tr )
Thu TTB c hon khu Nk nguyn liu
51,48 x 60% x (540.000/750.000) = 22,23936 (tr )
2. bn trong nc 60.000 sp:
DT: 5.070 (tr ng)
Thu GTGT u ra: 507 triu ng.
Thu TTB phi np: 1.170 (triu ng)
Thu TTDB c khu tr khu Nk nguyn liu: 2,47104 (tr )
VY:
Thu NK phi np; 541,74 (tr )
Thu TTDB phi np khu nhp khu: 51,48 (tr )
Thu GTGT phi np khu Nk : 286,668 (tr )
Thu Xk phi np: 918 (tr)
Thu TTDB phi np khu tiu th sn phm: 1.170 (tr)
Thu NK c hon khu NK nguyn liu: 276,1344 (tr)
Thu TTDB c hon khu NK NVL: 24,7104 (tr)
Thu GTGT phi np cui k = Thu GTGT u ra thu GTGT u vo c khu tr
thu GTGT u ra: 507 (tr)
thu GTGT u vo: 1.316,668 (tr )
thu GTGT phi np; - 809,668 (tr )
Thu TNDN phi np = thu nhp chu thu x thu sut
doanh thu: 50.970 (tr)
chi ph sn xut 750.000 sp X
(2.736 x 80%) + (130,68 x 60%) + 9.000 + 30.374 = 41.641,208 (tr)

chi ph hp l tiu th 600.000 sp trong k:

(918 276,1344) + (1.170 24,7104) + 10.294 + (41.641,208/750.000) x
600.000 = 45.394,1216 (tr )
Thu TNDN phi np: (50.970 45.394,1216 + 2.000) x 28% = 2.121,245952 (tr )

BI 24:
I/ Mua hng
1) nhp khu 80.000 kg nguyn liu A sn xut bia lon (24 lon/thng) theo iu
kin CIF l 49.500 ng /kg, thu sut thu nhp khu: 10% (nguyn liu A khng
thuc din chu thu TTDB.

HVCT

Trang 13

Bi tp c bn n thi Thu
2) Cc nguyn liu mua trong nc phc v sn xut vi gi cha thu GTGT
2.550 triu ng.
II/ SN XUT : trong nm cty sn xut c 100.000 thng bia.
III/ Tnh hnh tiu th sn phm do cty sn xut:
1) Xut khu ra nc ngoi 50.000 thng bia theo iu kin CIF vi gi quy ra ng
vit nam l 290.000 /thng, ph vn chuyn v bo him quc t l 10.000
/thng.
2) Bn cho cc cty thng mi trong nc 30.000 thng bia vi gi 345.096 /thng.
Trong gi v l 30.096 /thng.
IV/ chi ph sn xut kinh doanh pht sinh trong nm:
- xut kho a vo sn xut ton b nguyn liu A v cc nguyn liu mua trong
nc ni trn.
- Khu hao ti sn c nh phn xng sn xut 800 triu ng.
- Tng tin lng cng nhn trc tip sn xut sn phm: nh mc sn phm l 50
thng bia/l/thng; nh mc tin lng l 850.000 ng/ld/thng.
- Tng tin lng phi tr cho b phn qun l l 500 triu ng.
- Cc chi ph hp l khc b phn sn xut (bao gm c BHXH, BHYT, KPC)
l 745 triu ng.
- Thu XK, thu TTDB, ph vn chuyn v bo him quc t khu xut khu.
- Cc chi ph khc phc v qun l v bn hng l 520 triu ng.
Yu cu: tnh cc loi thu m cty phi np, c hon (nu c) trong nm.
BIT RNG:
cty khng c hng tn kho u k
thu sut thu xut khu: 2%
thu sut thu TNDN: 28%
thu sut thu GTGT ca cc hng ha, dch v mua l 10%.
Thu TTDB ca bia l 75%.
Gi tnh thu nhp khu c xc nh l gi CIF.
GII
1. Nhp khu 80.000 kg nguyn liu A:
Thu NK: 396 (tr )
Thu GTGT khu nhp khu: 435,6 (tr )
2. cc nguyn liu mua trong nc:
tin hng: 2.550 (tr )
thu GTGT u vo: 255 (tr )
II/ sn xut: 100.000 thng bia
III/ tiu th
1. xut ra nc ngoi 50.000 thng bia:
DT: 14.500 (tr)
Thu XK: 280 (tr)
Thu NK: 198 (tr)
2. bn cho cc cty thng mi 30.000 thng bia.
DT: 10.352,88 (tr)

HVCT

Trang 14

Bi tp c bn n thi Thu
GTGT u ra: 1.035,288 (tr)
Thu TTDB phi np khu bn hng: 4.050 (tr)
Vy:
-

thu NK phi np: 396 (tr)

thu GTGT phi np khu nhp khu: 435,6 (tr)
thu Xk phi np: 280 (tr)
thu Nk c hon khu nhp khu nguyn liu: 198 (tr)
thu TTDB phi np khu bn hng: 4.050 (tr)

thu GTGT phi np cui k = GTGT u ra GTGT u vo

Phi np: 344,688 (tr)

Thu TNDN phi np = thu nhp chu thu x thu sut

Dt: 24.852,8 (tr ng)
* Chi ph hp l cho 100.000 thng bia:
4.356 + 2.550 + 800 + [(0,85/50) x 100.000] + 745 = 10.151 (tr )
* Chi ph hp l cho 80.000 thng bia tiu th:
[10.151/100.000) x 80.000 ] + 500 + 520 + (280 198) + 4.050 + (50.000 x 0,01)
= 13.772,8 (tr )
Thu TNDN phi np = 3.102,4 (tr ).

HVCT

Trang 15

Bi tp c bn n thi Thu
BI 25:
Nh my ru bia Thanh Minh, trong k tnh thu c cc s liu pht sinh sau:
I/ bn hng: (gi bn cha thu GTGT)
1) bn 40.000 chai ru 200 vi gi 31.200 /chai v 30.000 chai ru 400 vi gi
46.200 /chai cho cc cty thng nghip.
2) bn 30.000 chai ru 200 v 10.000 chai ru 400 cho cty xut nhp khu X, gi
bn ln lt l 32.500 /chai v 49.500 /chai.
3) Xut khu ra nc ngoi 40.000 chai ru 200 theo iu kin FOB vi gi 32.000
/chai, 10.500 chai ru 400 theo iu kin CIF vi gi 50.000 /chai.
II/ chi ph ca sn phm tiu th.
- chi ph nguyn vt liu phc v cho sn phm tiu th trn tp hp c l 2.450
triu (chi ph ny cha tnh thu xut khu, thu TTDB).
- Chi ph vn chuyn v bo him quc t 2% gi CIF.
- Chi mua vn phng phm: 30 triu ng.
- Cc chi ph khc 920 triu ng.
Yu cu: xc nh thu XK, TTDB, TNDN trong k ca nh my ru bia Thanh Minh
Bit rng:
- Thu TTDB ca ru 200 l 30%, 40o l 65%.
- Thu sut thu TNDN l 28%.
- Thu sut thu xut khu l 2%.
- Thu nhp khc l 25 triu ng.
GII
1. Bn cho cc cty thng nghip:
DT: 2.634 (tr )
Thu GTGT u ra: 263,4 (tr)
Thu TTDB phi np khu bn hng:
{40.000 chai x [31.200/(1 + 30%)] x 30%} + {30.000 chai x [46.200/(1 + 65%)] x
65%} = 834 (tr )
2.

bn cho cty xut nhp khu.

DT: 1.470 (tr )
Thu GTGT u ra: 147 (tr )
Thu TTDB phi np khu bn hng
{30.000 chai x [32.500/(1 + 30%) x 30%}+ {10.000 chai x [49.500 /(1 + 65%)] X
65%} = 420 (tr )
3. xut khu ra nc ngoi:
DT: 1.805 (tr )
Thu XK phi np: 35,89 (tr)
Vy
Thu XK: 35,89 (tr)
Thu TTDB phi np: 1.254 (tr)
Thu TNDN phi np: 345,4108 (tr)

HVCT

Trang 16