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H ng d n gi i bi t p mn thu !
1. Thu GTGT: y l lo i thu gin thu oc tnh trn gi tr gia tng thm do vi c s n xu t, kinh doanh hng ho! C 3 m c thu su t (TS) c p d ng VN l 0%, 5% v 10%

Cc m c thu c th cc ban tham kh o trong sch nh! Ho c n u c yu c u th mnh s post ln. Cch tnh

Trch: Thu GTGT ph i n p = thu GTGT u ra - Thu GTGT u vo!

Thu GTGT u ra = gi cha c thu GTGT x s l ng x Thu su t thu GTGT Thu GTGT u vo: th ng k trn ho n u vo + thu GTGT n p lc nh p kh u (thng cho s n, nhng n u khng c th cch tnh cng gi ng nh u ra).

Cc tr ng h p c bi t Thu GTGT, ch y u cc b n tnh u ra. khu nh p kh u.

Nhng khi nh p kh u, cc b n c n tnh thu GTGT ph i n p

Theo lu t thu th thu GTGT ph i n p khi nh p kh u oc tnh cho t ng l n nh p kh u. V v y, cc b n ph i ng ngay khi nh p kh u. Gi tnh thu GTGT khi nh p kh u l gi CIF + thu NK + Thu TTDB (n u c) Sau , khi cc b n bn ra, th s c kh u tr u vo tng ng! Nhng th t s khi lm bi t p, thu GTGT u vo cho s n, nn cc b n s khng c n quan tm i u ny. Khi xu t kh u, th cc b n s khng ph i quy t ton thu GTGT u ra ph i n p!

Tm l i
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Khi lm bi t p mn thu , ph n thu GTGT, cc b n ch c n nh 1 vi i m sau: 1. Bn ra --> tnh VAT u ra. 2. Nh p kh u, tnh VAT ph i n p, ! 3. Cu i k Tnh t ng VAT ph i n p do mua bn = T ng VAT u ra - VAT u vo (c th cho s n). Trong tr ng h p nh p kh u. Th b n ph i ng VAT lc nh p kh u r i. V th VAT ph i n p cu i cng s l = T ng VAT u ra - VAT n p lc nh p kh u - cc kho ng VAT u vo mua trong n c V y l xong ph n Thu GTGT, qu n gi n

2. Thu tiu th c bi t Thu tiu th c bi t l lo i thu gin thu nh trn cc m t hng xa x ph m hay khng c n thi t l m cho i s ng. V d : r u bia, thu c l, hng m... Ngoi ra cn nh vo cc d ch v nh karaoke, v tr ng.

Ch Thu TTB ch n p 1 l n ni nh p kh u, ni s n xu t ho c ni kinh doanh d ch v !

Cch tnh thu TTDB Thu Tiu th c bi t c tnh nh sau:

Trch: Thu ph i ng = gi cha c thu TTDB x Thu su t thu TTB

Cc tr ng h p c th :

a. Nh p kh u Khi nh p kh u, DN ph i ng thu TTB duy nh t 1 l n

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Khi bn l i s khng ph i ph i k t ton cho thu TTB n a

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Gi tnh thu TTB s l gi nh p kh u n sn bay (gi CIF) + thu Nh p kh u n u c!

b. S n xu t kinh doanh: Sau khi s n xu t, khi bn hng cho khch hng, nh sx ph i n p 1 kho n thu TTB v i nh ng m t hng ch u thu TTB. Gi tnh thu s l gi bn cha c thu GTGT!

Kh u tr thu Thu TTB s c kh u tr khi nh s n xu t mua nguyn li u l lo i ch u thu TTB dng s n xu t ra m t hng cng ch u thu TTB! Nh v y, ch ph n dng s n xu t ra hng ho ch u thu TTB ng v i s l ng bn ra m i c kh u tr !

V d :

Trch: + mua 20.000 l r u tr ng trn 40 , gi cha VAT l 10.000/l. Thu su t thu TTB c a r u tr ng l 65%. + dng 10.000l r u tr ng s n xu t c 40.000l r u thu c! + 10.000 l cn l i s n xu t c 50.000l gi m! Sau bn 30.000l gi m gi 7000/l v 20.000l r u thu c gi 28.000/l! (gi cha VAT) Tnh s thu TTB ph i ng.! Bi t TS th u TTB c a r u thu c l 20%, gi m l 0%.

Lc ny ta tnh s thu TTB ph i ng nh sau: u ra (ph i n p) (28.000/1+20%) x 20.000 x 20% = 112.000.000 S thu c kh u tr Trong 20.000 l r u thu c bn ra, l do dng 5.000l r u tr ng ==> kh u tr 5.000l
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thu TTB c kh u tr (10.000/1+65%) x 5.000 x 65% = 32.500.000 Suy ra: s thu TTB ph i n p l 112.000.000 - 32.500.000 = 79.500.000

3. Thu xu t, nh p kh u y cng l 1 lo i thu gin thu, nh trn hng ha x t kh u ho c nh p kh u! Thu xu t, nh p kh u c tnh d a trn 2 lo i gia: gi CIF v gi FOB. + Gi CIF (Cost, Insurance and Freight): l gi bao g m c ph v n chuy n v b o hi m. L gi t i sn bay c a ng i mua! Gi CIF l gi dng tnh thu nh p kh u ph i n p!

Trch: Thu NK ph i n p = gi CIF x thu su t thu NK.

+ Gi FOB (Free On Board: mi n trch nhi m) dng tnh cho thu xu t kh u

Trch: Thu XK ph i n p = gi FOB x thu su t thu XK.

M i quan h gi a gi CIF v gi FOB

FOB = CIF - I - F

Trong : I l chi ph b o hi m trn 1 n v s n ph m F l chi ph v n chuy n trn 1 n v s n ph m

Thu x t nh p kh u r t d tnh! Cc b n ch c n ch 1 s t ng h p mi n thu xu t nh p kh u thi M t s t ng h p th ng g p l:

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1. Hng t m nh p ti x t ho c t m x t ti nh p 2. Hng ha l ti s n di chuy n theo quy nh 3. Hng ha nh p kh u ph c v ho t ng d u kh! 4. Nguyn v t l u nh p kh u s n x t hng x t kh u theo h p ng k k t.

R i, v y l xong ph n thu x t nh p kh u. Qu d ph i khng no?

4. Thu thu nh p doanh nghi p: Thu thu nh p DN, tr c y l thu l i t c n m trong thu cng thng nghi p. Thu TNDN l lo i th tr c thu nh vo l i nhu n c a t t c cc to63 ch c v c nhn kinh doanh!

Cng th c

Trch: Thu TN ph i n p = Thu nh p ch u thu x thu su t

Trong : + Thu nh p ch u thu = doanh thu - chi ph h p , h p l + thu nh p ch u thu khc + Thu su t: 28% i v i t t c DN

N u DN c kho n thu nh p t n c ngoi, th DN s c kh u tr ton b s thu ng n c ngoi, nhng khng v t qu s th ph i ng VN.

V d : DN A c thu nh p t n c ngoi l 700 tri u, l kho n thu nh p sau khi ng thu S thu n c ngoi 300 tri u. VN ph i ng

(700 + 300) x 28% = 280 tri u. DN ng n c ngoi 300 tr u. nhng ch c kh u tr thu 280 tr u. VN.

Hay ni cch khc, DN khng ph i ng thu TNDN

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Ngoi ra, khi DN c thu nh p t vi c chuy n quy n s d ng t, chuy n quy n thu t! Th sau khi n p thu Dn 28% trn l i nhu n, DN cn ph i ch u 1 kho n thu ly ti n t ng ph n d trn L i nhu n cn l i / chi ph nh sau n 15% - TS: 0% 15 - 30% - 10% 30 - 45% - 15% 45 - 60% - 20% trn 60% - 25%