Chng trnh on thi

lay chng ch hanh nghe ke toan

THUE & QUAN LY THUE

NANG CAO

Mai Thanh Tong, CPA

Pho CT Hoi Ke toan TP
5/2010

Chng trnh on thi

lay chng ch hanh nghe ke toan

Buoi 2

Thue Gia tr gia tang

5/2010
 Muc tieu buoi giang
Sau khi tham d buoi giang nay, cac Ban se:
Hieu c ban chat cua thue GTGT, hoan toan khac vi thue
Doanh thu trc ay
Mo ta c c che hoat ong cua thue GTGT, the nao la thue
au vao, thue au ra, thue phai nop, va thue c khau tr
Tuan thu tot cac quy nh lien quan en van e hoa n,
chng t
Thc hien viec tnh thue GTGT phai nop, va so thue GTGT
c hoan

Noi dung buoi giang

1. oi tng nop thue va oi tng chu thue

2. Can c tnh thue va thue suat thue GTGT

3. Cac phng phap tnh thue

4. Khau tr thue au vao

5. Van e hoa n, chng t va hoan thue

6. ang ky va ke khai nop thue

 Pham vi ap dung

NGI NOP THUE To chc, ca nhan co

hoat ong san xuat,
To chc, ca kinh doanh hang hoa,
nhan khac co dch vu chu thue
nhap khau hang GTGT Viet Nam
hoa, mua dch vu
thuoc oi tng
chu thue GTGT
t nc ngoai

Pham vi ap dung

NGI NOP THUE

1. To chc kinh doanh thanh lap theo Luat Doanh nghiep,
Luat Hp tac xa
2. Ca nhan va ho gia nh co hoat ong kinh doanh
3. To chc/ ca nhan kinh doanh tai VN co mua dch vu (ke
ca mua hang hoa co kem theo dch vu) cua to chc
nc ngoai khong co c s thng tru tai VN hoac cua ca
nhan nc ngoai la oi tng khong c tru tai VN
4. Thng goi la thue Nha thau (Xem Thong t 134 va 197)
 Pham vi ap dung

OI TNG CHU THUE

Hang hoa, dch vu (ke ca dch vu mua nc ngoai)

dung cho san xuat, kinh doanh va tieu dung Viet Nam,
tr cac oi tng qui nh ieu 5 cua Luat

Pham vi ap dung

HANG HOA, DCH VU KHONG CHU THUE

Chuyen quyen s dung at
Bao hiem nhan tho (ke ca bao hiem sc khoe va bao
hiem tai nan trong goi bao hiem nhan tho)
Dch vu tai chnh nh:
Dch vu cap tn dung
Kinh doanh chng khoan
Chuyen nhng von
Dch vu tai chnh phai sinh
 Pham vi ap dung

HANG HOA, DCH VU KHONG CHU THUE

Van chuyen hanh khach bang xe bus
Hang hoa thuoc loai trong nc cha san xuat:
May moc, thiet b, nhap khau e s dung trc tiep cho
nghien cu khoa hoc,
May moc, thiet b, nhap khau e tien hanh hoat ong tm
kiem, tham do, phat trien mo dau, kh ot
Tau bay, dan khoan, tau thuy nhap khau lam TSC, hc
thue nc ngoai e s dung cho SXKD
Xin xem Handout 2-1 e nam chi tiet

Can c tnh thue

Can c tnh thue gom Gia tnh thue va Thue suat

Thue GTGT = Gia tnh x Thue

au ra thue suat
 Can c tnh thue

THUE SUAT
Thue suat 0%: ap dung cho hang hoa, dch vu xuat khau
Xem Handout 2-2
Thue suat 5%: ap dung cho hang hoa, dch vu thiet yeu
Xem Handout 2-3
Thue suat 10%: ap dung cho hang hoa, dch vu con lai
(khong nam trong cac nhom tren)
Trc 2004, thue suat 20% ap dung cho hoat ong mua
ban vang bac, ngoai te, moi gii

Can c tnh thue

GIA TNH THUE Nguyen tac chung (1/3)

Nguyen tac: la gia ban cha co thue GTGT
Rieng oi vi hang chu thue Tieu thu ac biet (TTB):
la gia ban a co thue TTB
oi vi hang hoa nhap khau: la gia nhap khau + Thue
Nhap khau + Thue TTB
oi vi hang ban co giam gia hay chiet khau thng mai:
la gia ban a giam, a chiet khau
 Can c tnh thue

GIA TNH THUE Nguyen tac chung (2/3)

oi vi hang hoa, dch vu dung e trao oi, tieu dung noi
bo, bieu tang, hoac tra thay lng: la gia tnh thue cung
thi iem
oi vi hang hoa luan chuyen noi bo: khong tnh thue
Luan chuyen noi bo la xuat hang hoa e chuyen kho noi
bo hay xuat vat t/ ban thanh pham e tiep tuc qua trnh
san xuat
Tieu dung noi bo la xuat hang hoa hay cung ng dch vu
s dung cho tieu dung cua c s kinh doanh

Can c tnh thue

GIA TNH THUE Nguyen tac chung (3/3)

Thi iem xac nh doanh thu tnh thue:
oi vi hang hoa: la thi iem chuyen giao hang hoa,
khong phan biet a thu hay cha thu tien
oi vi dch vu: la thi iem hoan thanh dch vu hoac lap
hoa n, bat ke a thu hay cha thu tien
oi vi kinh doanh BS, xay dng c s ha tang, nha e
LU Y ban,: la thi iem thu tien theo tien o
oi vi hang nhap khau: ang ky t khai hai quan
 Can c tnh thue

GIA TNH THUE Trng hp ac biet (1/5)

1. oi vi dch vu cho thue tai san (nha, may moc): la gia
cho thue
2. oi vi hang hoa ban tra gop, tra cham: la gia ban tra
mot lan (khong ke tien lai)
3. oi vi hang hoa gia cong: la gia gia cong (tien cong (+)
vat lieu phu (+) chi ph khac)
4. oi vi xay dng lap at: la gia xay dng, lap at (co
hoac khong tnh gia nguyen vat lieu)

Can c tnh thue

GIA TNH THUE Trng hp ac biet (2/5)

5. oi vi kinh doanh bat ong san: la gia chuyen nhng
() gia at
1) Gia at la gia thc te hoac gia cua UBND neu khai thap
hn
2) Gia at la gia thc te tai thi iem thu tien lan au phan
bo cho cac lan thu tien sau, trong trng hp thu tien theo
tien o hoac theo hp ong
3) Gia at la gia thue at trong trng hp thue at e xay
dng va cho thue lai (gia cho thue tien thue at )
 Can c tnh thue

GIA TNH THUE Trng hp ac biet (3/5)

6. oi vi hoat ong ai ly, moi gii, uy thac xuat nhap

khau: la tien cong, tien hoa hong
7. oi vi hang hoa, dch vu dung chng t ac thu nh ve
cc, ve xo so kien thiet: la gia thanh toan (chia cho 1
+ thue suat)
8. oi vi dch vu casino, tro chi ien t co thng, kinh
doanh giai tr co at cc: la tien thu c (gom thue
TTB) () tien tra thng

Can c tnh thue

GIA TNH THUE Trng hp ac biet (4/5)

9. oi vi van tai, boc xep: la gia cc

10. oi vi du lch l hanh: la gia tron goi (a co thue) ()
ve may bay va cac khoan chi an, ngh, tham quan va chi
ph khac nc ngoai
11. oi vi dch vu cam o: la tien phai thu gom lai phai
thu (+) thu khac t viec ban hang cam o
12. oi vi sach, bao, tap ch (ban ung gia phat hanh): la
gia ba (a co thue) hoac gia ban thc te
 Can c tnh thue

GIA TNH THUE Trng hp ac biet (5/5)

13. oi vi hoat ong in: la tien cong in (co hoac khong co

tien giay)
Trng hp gia thanh toan bao gom ca giay th gia tnh
thue bao gom ca tien giay
14. oi vi dch vu ai ly giam nh, ai ly xet boi thng,
ai ly oi ngi th 3 boi hoan, : la tien cong, tien
hoa hong ma cong ty bao hiem thu c

Phng phap tnh thue

2 PHNG PHP

2
1

PHNG PHAP PHNG PHAP

KHAU TR TRC TIEP
 Phng phap tnh thue

PHNG PHAP KHAU TR

Thue GTGT Thue GTGT Thue GTGT

= -
phai nop au ra au vao

Thue GTGT Gia tnh Thue suat

= x
au ra thue thue GTGT

Phng phap tnh thue

PHNG PHAP KHAU TR

Cac doanh nghiep thc hien ay u che o ke toan, hoa
n, chng t va ang ky nop thue theo phng phap
khau tr
Ngoai tr cac doanh nghiep kinh doanh vang, bac, a
quy, ngoai te (du co thc hien ay u che o ke toan,
hoa n, chng t)
Doanh nghiep co the lam n xin thay oi phng phap
tnh thue theo mau 07-GTGT cua TT so 60
 Phng phap tnh thue

KHAU TR THUE AU VAO ieu kien

1. DN nop thue theo phng phap khau tr
2. Co hoa n, chng t nh:
Hoa n GTGT
Chng t nop thue hang nhap khau
Chng t nop thue thay nha thau nc ngoai
Chng t ac thu
3. Ban hang hoa hay cung cap dch vu chu thue GTGT

Phng phap tnh thue

KHAU TR THUE AU VAO ieu kien

4. Co chng t thanh toan qua ngan hang tr trng hp

hoa n mua hang hoa/ dch vu di 20 trieu (gia gom
thue GTGT)
5. Thue au vao phat sinh trong thang nao c ke khai
khau tr trong thang o
6. Khau tr tre han: toi a 6 thang ke t thang phat sinh

LU Y
 Phng phap tnh thue

KHAU TR THUE AU VAO ieu kien

Hoa n mua
ngay 14/2/09

1/09 2/09 3/09 4/09 5/09 6/09 7/09 8/09

Thang Thang Thang Thang Thang Thang
th 1 th 2 th 3 th 4 th 5 th 6

Han chot ke
khai la ngay
20/8/09

Phng phap tnh thue

KHAU TR THUE AU VAO Trng hp ac biet

1. Thue au vao cua hang hoa, dch vu va chu thue, va
khong chu thue: hach toan rieng hoac phan bo theo
doanh thu
2. Hang hoa mua ngoai/ san xuat dung e khuyen mai,
quang cao phuc vu hang hoa, dch vu chu thue: c
khau tr
3. Hang hoa, dch vu ban cho to chc, ca nhan nc ngoai,
to chc quoc te e vien tr nhan ao: c khau tr
 Phng phap tnh thue

KHAU TR THUE AU VAO Trng hp ac biet

4. Thue au vao cua hang hoa, dch vu s dung cho hoat
ong tm kiem, tham do, phat trien mo dau kh: c
khau tr
5. Thue au vao cua TSC dung e san xuat hang va
chu thue va khong chu thue: c khau tr
6. Thue au vao cua TSC nh nha an, nha ngh, nha
mien ph, phong thay quan ao, nha e xe, nha ve sinh,
tram y te khu cong nghiep: c khau tr

Phng phap tnh thue

KHAU TR THUE AU VAO Trng hp ac biet

7. Rieng oi vi hang hoa xuat khau, gia cong chuyen tiep,

gia cong xuat khau tai cho, phai co them chng t sau:
Hp ong ban hang/ hp ong gia cong
Hoa n GTGT (rieng xuat khau tai cho: hp ong va hoa
n phai ghi ten ngi mua nc ngoai va doanh nghiep
trong nc)
T khai hai quan
Va mot so cac chng t khac
 Phng phap tnh thue

KHAU TR THUE AU VAO Trng hp ac biet

8. Thue au vao cua hang hoa, TSC b ton that do thien
tai, hoa hoan, tai nan bat ng: khong c khau tr
9. Thue au vao cua TSC dung vao muc ch sau ay:
khong c khau tr
San xuat vu kh, kh tai,
Phuc vu hoat ong tn dung, bao hiem, chng khoan, benh
vien, trng hoc
Tau bay, du thuyen khong dung cho kinh doanh

Phng phap tnh thue

KHAU TR THUE AU VAO Trng hp ac biet

10. Thue au vao cua phan gia tr vt tren 1,6 ty cua o-to
ch ngi t 9 cho tr xuong, khong s dung e kinh
doanh van chuyen: khong c khau tr
11. Tr trng hp co ang ky kinh doanh, thue au vao cua
van phong Tong cong ty, tap oan, n v hanh chnh s
nghiep (benh vien, tram xa, nha ngh ieu dng, vien,
trng ao tao): khong c khau tr
 Phng phap tnh thue

PHNG PHAP TRC TIEP

Thue Gia tr Thue

= *
phai nop gia tang suat

Gia thanh Gia thanh

Gia tr
= toan cua hang - toan cua hang
gia tang ban ra mua ra

Phng phap tnh thue

PHNG PHAP TRC TIEP

Ca nhan, ho kinh doanh KHONG thc hien ay u che

o ke toan, hoa n, chng t theo quy nh
To chc, ca nhan nc ngoai kinh doanh khong theo
Luat au t va cac to chc khac khong thc hien che o
ke toan
Hoat ong kinh doanh vang, bac, a quy, va ngoai te a
ang ky theo phng phap khau tr
 Phng phap tnh thue
Co hoa n
ban va hoa
PHNG PHAP TRC TIEP n mua
Hoat ong san xuat kinh doanh: la so chenh lech gia
doanh so ban va doanh so mua tng ng
Neu khong xac nh c doanh so mua tng ng th gia
von hang ban c xac nh nh sau:

Gia von = Ton kho + Mua vao - Ton kho

hang ban au ky trong ky cuoi ky

Phng phap tnh thue

Co hoa n
ban va hoa
PHNG PHAP TRC TIEP n mua
Kinh doanh vang, bac, a quy, ngoai te: so chenh lech
gia doanh so ban va gia von hang ban

Gia tr = Doanh - Gia von

gia tang so ban hang ban

Kinh doanh khac: so chenh lech gia so tien thu va gia

von hang hoa, dch vu cua hang hoa, dch vu mua ngoai
e thc hien kinh doanh
 Phng phap tnh thue
Co hoa n
ban va hoa
PHNG PHAP TRC TIEP n mua
oi vi c s kinh doanh hang hoa, dch vu co u hoa
n ban, nhng KHONG co hoa n mua:

Gia tr Doanh x Ty le %
=
gia tang thu GTGT

Thng mai (phan phoi, cung cap hang hoa): 10%

Dch vu, xay dng khong bao thau NVL: 50%
San xuat, van tai, dch vu, xay dng co NVL: 30%

Phng phap tnh thue

Khong co
H ban va
PHNG PHAP TRC TIEP H mua
oi vi ho kinh doanh va ca nhan kinh doanh KHONG
thc hien ay u che o ke toan: nop thue khoan theo ty
le GTGT an nh

Gia tr gia Doanh thu % GTGT an

= *
tang an nh nh

Theo Quyet nh so 16333/CT-Q ngay 30/12/08):

Cho thue nha lam van phong: 38%
Dch vu an uong : 33%
 Van e hoa n, chng t

PXK kiem Van PXK hang gi

chuyen noi bo ban ai ly

Hoa n Hoa n
ban hang GTGT
Hoa n Chng t
t in ac thu

Lenh ieu Bang ke

ong NB
ban le

Van e hoa n, chng t

NGUYEN TAC CHUNG

The nao la hoa n, chng t hp phap?
Hoa n do Tong Cuc thue phat hanh
Hoa n do doanh nghiep t in va c c quan thue chap
thuan
Hoa n ac thu khac, c phep s dung
Co 2 loai hoa n hp phap:
Hoa n GTGT
Hoa n ban hang (thong thng)
 Van e hoa n, chng t

NGUYEN TAC CHUNG

Phai xuat hoa n khi ban hang hoa/ dch vu
DN nop thue theo phng phap khau tr: lap Hoa n
GTGT (ke ca ban hang chu thue TTB)
DN nop thue theo phng phap trc tiep: lap Hoa n ban
hang
Hoa n phai ghi ay u cac yeu to quy nh
Ban hang co nhieu thue suat khac nhau phai lap nhieu
hoa n khac nhau (tr hoa n t in)

Van e hoa n, chng t

TRNG HP CU THE (1/20)

Cac trng hp co lap hoa n GTGT, nhng KHONG
ghi thue suat va so thue GTGT:
Ban hang hoa khong chu thue
Ban hang hoa cho oi tng c mien thue
Ban vang, bac, a quy va ngoai te

Tren hoa n ghi ro: hang khong chu thue/ hang ban
cho oi tng c mien thue
 Van e hoa n, chng t

TRNG HP CU THE (2/20)

S dung hoa n khi nhan nhap uy thac
Trng hp 1 (a nop thue GTGT): Lap Hoa n GTGT
cho DN nhap khau, ghi:
Gia hang hoa (CIF) + Thue NK + Thue TTB
Thue suat thue GTGT + So thue GTGT
Tong so tien thanh toan
Trng hp 2 (cha nop thue GTGT): Lap Phieu XK kiem
VCNB + Lenh ieu ong NB
Lap them Hoa n GTGT cho tien hoa hong

Van e hoa n, chng t

TRNG HP CU THE (3/20)

S dung hoa n khi xuat khau hang hoa
Bc 1 (khi van chuyen hang): Lap Phieu XK kiem VC
noi bo + Lenh ieu ong noi bo
Bc 2 (khi xong thu tuc XK): Lap Hoa n
S dung hoa n khi giao uy thac xuat khau
Bc 1: Lap Phieu XK kiem VC noi bo + Lenh ieu ong
noi bo (cha co can c e lap H)
Bc 2: Lap Hoa n sau khi lam xong thu tuc
Lu y: DN xuat khau phai lu lien 2
 Van e hoa n, chng t

TRNG HP CU THE (4/20)

oi vi hang hoa, dch vu dung e khuyen mai, quang
cao, hang mau phuc vu cho SXKD (Theo N 37/06):
Lap hoa n GTGT, ghi ro hang quang cao, khong thu
tien, va gach cheo dong thue suat va so thue
oi vi hang hoa, dch vu dung e cho, bieu, tang, trao
oi, tra thay lng va tieu dung noi bo: Lap hoa n
GTGT, giong nh khi ban hang

Van e hoa n, chng t

i l e
Ngoa
TRNG HP CU THE (5/20)
oi vi hang hoa, dch vu tieu dung noi bo KHONG
phuc vu cho san xuat, kinh doanh nh van tai, hang
khong, ng sat, bu chnh, vien thong: khong phai
tnh thue GTGT au ra
C s kinh doanh phai co quy nh ro oi tng c
phep s dung va mc khong che hang hoa, dch vu s
dung
Quy nh phai c c quan tham quyen chap thuan
 Van e hoa n, chng t

TRNG HP CU THE (6/20)

oi vi hang hoa, dch vu ban co giam gia: lap hoa n
GTGT va tuy tng trng hp:
Ghi ro % giam hoac mc giam khi lap hoa n (gia tnh
thue la gia a giam)
Tr so tien giam vao hoa n sau cung (hoac ky sau) neu
viec giam gia can c vao so lng va doanh so
Hoac viet Phieu chi e tra tien cho ngi mua neu so tien
giam gia ln so tien cua hoa n

Van e hoa n, chng t

TRNG HP CU THE (7/20)

S dung hoa n khi xuat ieu chuyen hang:
Lap hoa n va ke khai thue bnh thng; hoac
Lap Phieu xuat kho kiem van chuyen noi bo + Lenh ieu
ong noi bo khi xuat hang, sau o lap hoa n
Hoa n co the lap 5-10 ngay/ lan theo tng thue suat
Xuat ieu chuyen hang hoa bao gom:
Xuat cho chi nhanh, ca hang cac tnh va ngc lai, gia
cac chi nhanh, n v phu thuoc
Xuat cho c s nhan lam ai ly ban ung gia
 Van e hoa n, chng t

TRNG HP CU THE (8/20)

S dung hoa n khi tra lai hang: x ly tuy tng trng
hp
Neu a nhan hang: ngi mua lap hoa n tra lai hang a
mua (lam chng t e ieu chnh)
Neu ngi mua cha nhan hang:
Lap bien ban kem hoa n tra lai ngi ban
Ngi ban lap hoa n mi ghi ung so lng
Neu ngi mua khong co hoa n: lap bien ban kem hoa
n tra lai ngi ban

Van e hoa n, chng t

TRNG HP CU THE (9/20)

S dung hoa n khi ieu chnh gia ban:

Ben ban va ben mua lap bien ban, thong nhat so tien can
ieu chnh (tang hoac giam) va ly do ieu chnh
Ben ban lap hoa n ieu chnh gia
Ben ban va ben mua can c bien ban va hoa n mi la
chng t ke khai ieu chnh doanh so, thue au ra, thue
au vao
Khong c ghi so am ()
Khong xac nh c ngi mua: khong ieu chnh
 Van e hoa n, chng t

TRNG HP CU THE (10/20)

S dung hoa n khi ban hang lu ong:
Khi ch hang hoa i ban: lap PXK kiem van chuyen noi
bo + Lenh ieu ong noi bo
Khi ban hang: Lap hoa n theo so thc te
S dung hoa n khi ban le co gia tr thap:
Khong lap hoa n tr khi ngi mua yeu cau
Lap Bang ke ban le e lam can c xuat hoa n

Van e hoa n, chng t

TRNG HP CU THE (11/20)

S dung hoa n oi vi xay dng, lap at:
Lap Hoa n GTGT khi thanh toan khoi lng ban giao
(theo tien o hoac theo khoi lng ban giao)
Ghi doanh thu cha thue va thue GTGT tren hoa n
Lap hoa n ieu chnh giong nh ban hang khi gia tr
cong trnh c duyet (tang/giam)
 Van e hoa n, chng t

TRNG HP CU THE (12/20)

S dung hoa n oi vi c s c nha nc giao at,
cho thue at e xay nha, c s ha tang e ban, e cho
thue:
Lap hoa n ghi gia ban/ gia cho thue nha, c s ha tang
Tach rieng gia ban nha va gia at / thue at
So thue GTGT c tnh tren gia ban/ cho thue (-) gia at
tai thi iem (lan au neu thu lam nhieu lan)

Van e hoa n, chng t

TRNG HP CU THE (13/20)

S dung hoa n oi vi dch vu van tai, dch vu du lch
l hanh:
Lap Hoa n GTGT ghi gia tnh thue la doanh thu van tai
() doanh thu van tai quoc te
Lap Hoa n GTGT ghi gia tnh thue la doanh thu du lch
() chi ph phat sinh nc ngoai
 Van e hoa n, chng t

TRNG HP CU THE (14/20)

S dung hoa n oi vi c s cho thue tai chnh, cho
thue tai san:
Neu la tai san chu thue GTGT: lap hoa n ghi thue
GTGT bang vi so thue GTGT khi mua trong nc hoac
khi nhap khau
Neu la tai san khong chu thue GTGT: lap hoa n khong
ghi so thue GTGT
Chuyen giao ho s goc cho ben thue khi chuyen dan het
thue GTGT cho ben thue

Van e hoa n, chng t

TRNG HP CU THE (15/20)

S dung hoa n oi vi kinh doanh ngoai te:
Neu mua, ban ngoai te nc ngoai: lap Bang ke chi tiet
theo tng loai ngoai te
Neu hoat ong mua, ban ngoai te phat sinh trong nc:
lap hoa n theo quy nh

S dung hoa n oi vi kinh doanh vang, bac, a quy:

lap Bang ke hang hoa mua vao (mau so 01/TNDN) khi
mua cua ca nhan
 Van e hoa n, chng t

TRNG HP CU THE (16/20)

oi vi tai san cua ca nhan (to chc khong KD) gop von
vao Cty TNHH, Cty co phan:
Chng t la Bien ban gop von; hoac
Hoa n GTGT, neu la tai san mi, cha s dung bao
gom thue, va Cty se c khau tr thue au vao
oi vi tai san cua ca nhan dung e thanh lap DN:
Khong phai chuyen quyen s hu tai san
Neu khong chng t, phai co van ban tham nh gia

Van e hoa n, chng t

TRNG HP CU THE (17/20)

S dung hoa n oi vi tai san cua c s kinh doanh
gop von vao DN:
Bien ban gop von
Hp ong lien doanh, lien ket
Van ban tham nh gia (hoac Bien ban nh gia cua Hoi
ong giao nhan von)
Bo ho s tai san goc
 Van e hoa n, chng t

TRNG HP CU THE (18/20)

Tai san ieu chuyen gia cac n v thanh vien hach
toan phu thuoc, khi chia, tach, hp nhat, sap nhap,
chuyen oi loai hnh
Khong lap hoa n
Phai co Lenh ieu chuyen
Bo ho s tai san goc
Tai san ieu chuyen gia cac n v hach toan oc lap:
lap hoa n GTGT va nop thue

Van e hoa n, chng t

TRNG HP CU THE (19/20)

S dung hoa n oi vi nhan tien tai tr:
oi vi c s kinh doanh nhan tien: khi nhan tien, lap
chng t thu, ghi nhan thu nhap khac (khong xuat hoa n)
oi vi c s kinh doanh chi tien: khi chi tien, can c muc
ch tai tr ghi trong hp ong, lap chng t chi, ghi nhan
chi ph
 Van e hoa n, chng t

TRNG HP CU THE (20/20)

S dung hoa n khi cho vay, cho mn, hoan tra hang
hoa: lap hoa n GTGT nh mua, ban
S dung hoa n oi vi DN che xuat: lap hoa n ban
hang (hoac t in)
S dung hoa n oi vi ca nhan, to chc, c quan
HCSN co san xuat, kinh doanh hang chu thue, khong
thng xuyen: lap hoa n le do c quan thue cung cap

Thc hanh 1
 Hoan thue GTGT

NGUYEN TAC CHUNG

La c s nop thue theo phng phap khau tr

Co thue au vao cha khau tr het trong 3 thang lien tuc
Thang ke Thue Thue Thue phai Thue c
khai au vao au ra nop hoan
12/2008 200 tr 100 tr - 100 tr 100 tr
01/2009 300 tr 350 tr + 50 tr 50 tr
02/2009 300 tr 200 tr - 100 tr 150 tr

Hoan thue GTGT

TRNG HP AC BIET
C s kinh doanh mi thanh lap t d an au t
c hoan thue theo nam neu a ang ky kinh doanh, nop
thue theo phng phap khau tr
c hoan thue ngay neu thue au vao t 200 trieu ong
tr len
C s kinh doanh ang hoat ong co d an au t
Thue au vao c bu tr vao hoat ong kinh doanh, va
c hoan thue neu t 200 trieu tr len
Neu co d an khac tnh, lap ho s hoan thue rieng
 Hoan thue GTGT

TRNG HP AC BIET
C s kinh doanh co hang hoa, dch vu xuat khau
c hoan thue theo thang, neu thue au vao cha c
khau tr t 200 trieu ong tr len
So thue GTGT au vao cha c khau bao gom thue
GTGT au vao cua hang hoa, dch vu xuat khau va so
thue GTGT au vao cua hang hoa, dch vu ban trong nc
Xuat khau bao gom: giao uy thac xuat, nhan gia cong xuat
khau, xay dng nc ngoai,

Hoan thue GTGT

TRNG HP AC BIET
C s kinh doanh chia, tach, giai the, pha san, chuyen
oi s hu, giao, ban, khoan, cho thue
c hoan thue neu sau khi quyet toan, so thue au vao
cha c khau tr het hoac a nop thue tha

Cac oi tng c hng u ai mien tr ngoai giao

c hoan so thue au vao ghi tren hoa n GTGT khi
mua hang hoa, dch vu hoac ghi trong chng t thanh toan
 Hoan thue GTGT

TRNG HP AC BIET
oi vi d an ODA khong hoan lai
Chu au t hoac nha thau c hoan lai thue au vao khi
mua hang hoa, vat t e thc hien d an
oi vi to chc vien tr khong hoan lai, nhan ao
To chc Viet Nam s dung tien vien tr e mua hang hoa,
dch vu c hoan lai thue au vao cua hang hoa, dch vu
a mua

Hoan thue GTGT

HO S HOAN THUE
Trng hp chung
n theo mau so 01-1/HTBT (TT 60/2007)
Bang ke tong so thue au ra, au vao, thue a nop va so
thue e ngh c hoan
Trng hp co ieu chnh so vi so a khai hang thang,
phai nop them bang ke hang hoa, dch vu mua vao va ban
ra
 Hoan thue GTGT

HO S HOAN THUE
oi vi xuat khau, xuat khau uy thac
Bien ban thanh ly hp ong/ oi chieu cong n
Bang ke T khai xuat khau, Hp ong xuat khau, Chng
t thanh toan
Chng t ac thu oi vi cac trng hp ac thu nh:
thanh toan bang hang, xuat khau tai cho, sap nhap, giai
the, d an s dung von ODA, hang vien tr

Hoan thue GTGT

THAM QUYEN GIAI QUYET

Cuc trng Cuc thue hoac Tong Cuc thue
Toi a 15 ngay oi vi hoan trc, kiem sau ke t
ngay nhan u ho s
Toi a 60 ngay oi vi kiem trc, hoan sau ke t
ngay nhan u ho s
Rieng cac d an ODA la 3 ngay
Kho bac chi tra tien trong 3 ngay ke t ngay nhan c
quyet nh hoan thue
 ang ky Ke khai Nop thue

ANG KY THUE
Cham nhat 10 ngay sau khi c cap Giay phep au t/
Giay ang ky kinh doanh
Khi co thay oi (nganh nghe, a iem) ang ky bo sung
cham nhat 5 ngay trc khi co thay oi
Chi nhanh khac a phng vi tru s chnh: ang ky
them tai c quan thue a phng
Cong ty xay dng co cong trnh khac a phng: ang
ky them tai c quan thue

ang ky Ke khai Nop thue

ANG KY THUE
C quan thue co cap ma so thue va Giay chng nhan
ang ky thue
Khi ang ky dung mau thong nhat Mau so 01/K-TCT
(TT85)
C s c chuyen oi t phng phap trc tiep sang
phng phap khau tr neu gi hoa n, so sach tot Mau
so 07/GTGT (TT60)
 ang ky Ke khai Nop thue

NOP T KHAI THUE

Cac loai t khai thue:
Mau 01/GTGT: T khai thang (Khau tr)
Mau 02/GTGT: T khai cua d an au t
Mau 03/GTGT: T khai thang (Trc tiep)
Mau 04/GTGT: T khai nam (Trc tiep)
Mau 05/GTGT: T khai thang tren doanh so
Mau 06/GTGT: T khai tam nop tnh

ang ky Ke khai Nop thue

NOP THUE
Trong 20 ngay au cua thang tiep theo Neu so thue t
200 trieu co the nop theo nh ky 5, 10 ngay/ lan
oi vi hang hoa nhap khau: thi han thong bao nop
thue nhap khau
Cham nhat 45 ngay khi co thay oi hnh thc, thay oi s
hu hoac cham dt hoat ong
Phng phap trc tiep nap thue theo thong bao
 ang ky Ke khai Nop thue

NOP THUE
Sau khi nop t khai, neu phat hien sai sot trc thi han
nop thue, lap t khai khac thay the
Neu phat hien sau thi han nop thue, lap t khai ieu
chnh vao t khai cua thang tiep sau theo mau 01-
KHBS cua TT60
Neu co c s san xuat khac a phng va co hach
toan ke toan: nop thue tai a phng; neu khong hach
toan: tam nop 2% hoac 1% doanh thu tai a phng

Thue Gia tr gia tang

VAN BAN PHAP LY

Luat thue GTGT so 13/08/QH12 ngay 03/06/2008, co
hieu lc t 01/01/2009
Ngh nh so 123/08/N-CP ngay 08/12/2008 cua Chnh
phu quy nh chi tiet va hng dan thi hanh
Thong t so 129/08/TT-BTC ngay 26/12/2008 hng dan
thi hanh Ngh nh so 123
Thong t so 04/09/TT-BTC ngay 13/01/2009 hng dan
tam hoan thue oi vi nha xuat khau
THUE GIA TR GIA TANG

Xin cam n
Mai Thanh Tong
tongmai42@gmail.com
0903 338 110