Bi 1: Tnh thu xu t kh u, thu nh p kh u c a m t Cng ty kinh doanh Xu t nh p kh u c cc ti li u nh sau: (1) Tr c ti p xu t kh u l hng ha A g m 5.

000 s n ph m (sp) theo h p ng gi FOB l 3 USD/sp, t gi tnh thu l 16.150 ng USD. (2) Nh n nh p kh u y thc l hng ha B v i t ng tr gi mua theo gi CIF 30.000 USD, t gi tnh thu l 16.200 ng/USD. (3) Nh p kh u 2.000 s n ph m C, gi h p ng theo gi FOB l 8 USD/s n ph m, ph v n chuy n v b o hi m qu c t (I + F) l 0,5 USD/sp, t gi tnh thu l 16.200 ng/USD. (4) Tr c ti p xu t kh u 8.000 s n ph m D theo i u ki n CIF l 5 USD/s n ph m, ph v n chuy n v b o hi m qu c t (I + F) l 5.000 ng/sp, t gi tnh thu l 16.200 ng/USD. (5) Nh p nguyn v t li u E gia cng cho pha n c ngoi theo h p ng gia cng k, tr gi l hng theo i u ki n CIF quy ra ti n Vi t Nam l 300.000.000 ng. Bi t r ng: - Thu su t thu xu t nh p kh u hng A l 2%, thu nh p kh u hng B, E l 10%, thu nh p kh u hng C l 20%, thu xu t kh u hng D l 1%. - Gi tnh thu nh p kh u Bi 2: T i m t cng ty xu t nh p kh u Z, trong k c cc nghi p v kinh t pht sinh nh sau: (1) Nh p kh u 3 l hng u c xu t x t n c H, c 3 l hng u mua theo i u ki n FOB, t ng chi ph chuyn ch cho c 3 l hng t c ng n c H n c ng Vi t Nam l 6.000 USD. y L hng A c t ng tr gi 15.000 USD, gi FOB. c mua b o hi m v i gi 2% c xc nh theo ph ng php th nh t.

L hng B g m 10.000 s n ph m, b o hi m v i gi 1,5% gi FOB. L hng C g m 1.500 s n ph m, b o hi m v i gi 1% gi FOB.

n gi 4 USD/s n ph m, n gi 90 USD/s n ph m,

c mua c mua

T gi tnh thu nh p kh u l 16.5000 ng/USD, tr gi tnh thu nh p kh u c xc nh theo ph ng php th nh t. Thu su t thu nh p kh u hng A: 10%, hng B: 15%, hng C: 20%. Cng ty k h p ng nh n gia cng cho n c ngoi, theo h p ng cng ty nh p kh u 50.000 kg nguyn li u theo gi CIF l quy ra ng Vi t Nam ; 20.000 ng/kg. Theo nh m c c giao th pha Vi t Nam ph i hon thnh 5.000 thnh ph m (tp) t s nguyn li u ni trn. Tuy nhin, khi giao hng th c 1.000 thnh ph m khng t tiu chu n ch t l ng nn bn n c ngoi tr l i ph i tiu dng n i a. Bi t r ng thu su t thu nh p kh u i v i nguyn li u l 10%, thu xu t thu xu t kh u i v i thnh ph m l 2%, tr gi tnh thu nh p kh u c xc nh theo ph ng php th nh t Bi 3: T i m t cng ty kinh doanh xu t nh p kh u J, trong k c cc nghi p v kinh t pht sinh nh sau: (1) Nh p kh u 12.000 s n ph m N theo gi CIF quy ra ng Vi t Nam l 50.000 ng/s n ph m. Theo bin b n gim nh c a cc c quan ch c n ng c 2.000 s n ph m b h ng hon ton do thin tai trong qu trnh v n chuy n. (2) Nh p kh u 3.000 s n ph m M theo gi CIF l 3 USD/s n ph m. Qua ki m tra H i quan xc nh thi u 300 s n ph m. T gi tnh thu l 16.200 ng/USD. (3) Xu t kh u 200 t n s n ph m P, gi xu t bn t i kho l 4.000.000 chi ph v n chuy n t kho n c ng l 200.000 ng/t n. Xc Bi t r ng: Thu nh p kh u s n ph m N l 10%, M l 15%. nh thu xu t kh u, nh p kh u ph i n p trong k c a Cng ty J. ng/t n,

Thu xu t kh u s n ph m P l 2%. Tr gi tnh thu nh p kh u c xc nh theo ph ng php th nh t.

cu 1:ch , i v i hng nh p kh u tnh theo gi CIF( gi bao g m c ph v n chuy n v ph b o hi m). cn hng xu t kh u l tnh theo gi FOB( gi ko c ph v n chuy n v ph b o hi m) 1.Thu xu t kh u l hng A: y l hng nh p kh u tnh gi theo gi FOB: = 5.000*3*10.150* 2%= 2. thu nh p kh u l hng B: tnh theo CIF = 30.000*16.200* 10% 3. thu nh p kh u l hng C. gi CIF= gi FOB- chi ph v n chuy n v chi ph b o hi m = (8+0,5)*18.000= thu nh p kh u l hng C= gi CIF*20% 4. Gi FOB= 5*16.200-5.000 thu xu t kh u lo hng D= gi FOB* 1% 5. y l hng mi n thu , nn ko tnh thu l y lun gi l 300.000.000 cu i cng l c ng t ng thu nh p kh u, thu xu t kh u l OK. Cu 2: 1. i v i l hng A: gi FOB:15.000*16.500= (1)\ Ph b o hi m: Gi FOB* 2% (2) Ph v n chuy n: (15.000*6.000*16.500) : (15.000+10.000*4+1500*90) = (3) Gi CIF= (1)+ (2) +(3) = (4) gi xu t kh u l hng A: gi CIF *10% l hng b, c tuong t 2. Thu nh p kh u tnh cho NVL s n xu t ra 1000 thnh ph m: = (1000: 5000) *50.000*20.000=