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Bi tp thu : Chng 1 v Chng 2

Ging vin : V Thc Oanh


Lp : H TCNH 2A

CHNG 1 :
THU XUT NHP KHU

Bi 1:

Tnh thu xut nhp khu ca cng ty kinh doanh xut nhp khu nh
sau:
1, Trc tip xut khu l hng gm 500 SPA hp ng gi FOB l
10USD/SP. T gi tnh thu l 18.000/USD
2, Nhn nhp khu y thc l hng B theo tng gi tr mua vi gi CIF l
l 30.000USD. T gi tnh thu l 18.500/ USD
3, Nhp khu 5000 SP C gi hp dng theo gi FOB l 8 USD/ SP, ph
vn chuyn vo bo him quc t l 2 USD/SP. T gi tnh thu l
18.000/USD
4, Trc tip xut khu 10.000 SP D theo iu ki CIF l 5USD/SP, ph
vn chuyn v bo him quc t l 5000/SP. T gi tnh thu l
16.500/USD
5, Nhp khu nguyn vt liu E gia cng cho pha nc ngoi theo
hp ng gia cng k, tr gi l hng theo iu kin CIF quy ra tin
VN l 300
Bit rng : Thu xut nhp khu SP A l 2%, SP B v E l 10%, SP C
l 15%, SP D l 2%

BI 1:

S thu m doanh nghip phi np l:


-NV1: xut khu 500 sp A
S thu phi np =
- NV2: Nhp khu l hng B
S thu phi np =
-NV3: Nhp khu 5000sp C
S thu phi np =
NV4: Xut khu 10000 sp D
S thu phi np =

NV5: NVL E c min thu.

Vy: - Tng s thu XK phi np l:

Tng s thu NK phi np l:

Cu 2:

1, Nhp khu 3 l hng xut x ti M, c 3 l hng u mua theo iu kin


FOB. Tng chi ph chuyn ch cho 3 l hng t cng nc M ti Vit Nam l
10.000 USD.
- L hng A c tng gi tr l 18.000 USD, mua bo him l 2% gi FOB
- L hng B gm 15.000 SP, n gi 5 USD/SP, mua bo him 1,5% gi
FOB
- L hng C gm 2.000 SP, n gi 100 USD/SP, mua bo him 1% gi
FOB
2, Cng ty k hp ng gia cng cho nc ngoi, theo hp ng cng ty
nhp khu 50.000kg nguyn liu theo gi CIF quy ra ng VN l 20.000/kg.
Theo nh mc c giao th pha VN phi hon thnh 5.000 SP t s
nguyn liu ni trn . Tuy nhin khi giao hng th c 1.000 SP khng t yu
cu cht lng nn bn nc ngoi tr li phi tiu dng ni a vi gi bn
cha thu GTGT l 300.000/ SP.
Yu cu :
Hy tnh thu XNK, thu GTGT m danh nghip phi np. Bit rng thu
sut thu XNK ca A l 10%, ca B l 15%, ca C l 12%. Nguyn liu 10%,
thnh phm 2%, thu GTGT l 10%, 1USD = 20.000.

Bi 2
1.
*) L hng A
-Gi FOB:
-Ph bo him:

Ph vn chuyn:

Gi tnh thu =

*) L hng B
-Gi FOB:
-Ph bo him:
Ph vn chuyn:

Gi tnh thu =

Thu NK phi np ca tng l hng l:


-L hng A:
-L hng B:
-L hng A:
Vy tng s thu NKphi np l:

2. V NVL nhp khu gia cng v xut khu theo hp ng kinh t nn c


min thu , ch tnh thu i vi l hng 1000sp khng t b tr li nh sau:
-S NVL sx 1000sp:

-Thu NK phi np cho 1000kg NVL:


=> Tng s thu phi np trong k ca cng ty l:

Bi 3:
Ti cng ty xut nhp khu X trong k c cc ti liu nh sau :
1, Nhp khu 3 l hng xut x ti Hn Quc, c 3 l hng u mua theo iu
kin FOB. Tng chi ph chuyn ch cho 3 l hng t cng Hn Quc ti Vit Nam
l 15.000 USD.
- L hng A gm 150 SP, n gi 3.000 USD/SP, mua bo him 5% gi FOB
- L hng B gm 5.000 SP, n gi 35 USD/SP, mua bo him 3% gi FOB
- L hng C gm 10.000 SP, n gi 10 USD/SP, mua bo him 2,5% gi FOB
2, Cng ty k hp ng gia cng cho nc ngoi, theo hp ng cng ty nhp
khu 120.000kg nguyn liu theo gi CIF quy ra ng VN l 40.000/kg.
Theo nh mc c giao th pha VN phi hon thnh 5.000 SP t s nguyn
liu ni trn . Tuy nhin khi giao hng th c 500 SP khng t yu cu cht lng
nn bn nc ngoi tr li phi tiu dng ni a vi gi bn cha thu GTGT l
100.000/ SP.
Yu cu :
Hy tnh thu XNK, thu GTGT t cc hot ng trn. Bit rng gi tnh thu
nhp khu l 18.500/USD. Thu sut thu NK ca A l 10%, ca B l 15%, ca C
l 20%. Thu sut thu NK i vi NVL : 10%. Thu GTGT l 10%

BI 3:
*) Phn b chi ph vn chuyn cho 3 l hng.

- L A :
+
+
=> Thu nhp khu phi np l:

-L B:
+
+
=> Thu nhp khu phi np l:

-L C:
+
+
=> Thu nhp khu phi np l:

2. Nhp khu gia cng cho nc ngoi th c min thu NK. Khi giao hng
th c 500 thnh phm khng t yu cu nn b tr li. Thu N pht sinh l:

=> Tng thu NK phi np l:

Bi 4:

Ti cng ty kinh doanh XNK Hng H trong k c cc


nghip v nh sau:
1. NK 20.000sp A gi CIF l 60USD/sp. T gi tnh thu l
18.000/USD.
2. NK 8.000sp B gi hp ng theo gi FOB l 8USD/sp, ph vn
chuyn v ph bo him quc t l 2USD/sp, t gi tnh thu
17.000/USD.
3. XK 200 tn sp C. gi xut bn ti kho l 3.000.000/tn, chi
ph vn chuyn t kho n cng l 180.000/tn.

4. NK 5 l hng trong c 2 l hng xut x t nc o. Hai l


hng ny u mua theo iu kin CIF:
L hng 1: c tng gi tr l 10.000USD.
L hng 2: c 3.500sp n gi 85USD/sp.

Ba l hng cn li mua theo iu kin FOB:


* L hng 1: gm 15.000sp n gi 8USD/sp c mua
bo him vi gi 2,5% trn gi FOB
* L hng 2: gm 7.000 sp n gi 15USD/sp c mua
bo him vi gi 2% trn gi FOB.
* L hng 3: gm 2.000 sp n gi 30USD/sp, c mua
bo him vi gi 2% trn gi FOB.
Tng chi ph chuyn ch cho 3 l hng l 9.500USD, t
gi tnh thu NK ca 5 l hng ny l 18.500/USD. Thu sut 2
loi hng u tin l 10%, hai loi sau l 15%.
5. Trc tip XK 10.000sp D theo iu kin CIF l 10USD/sp, ph
vn chuyn v bo him quc t l 8.000/sp, t gi tnh thu l
18.000/sp.
Bit thu sut sp A l 10%, sp B l 12%, sp C l 15%, sp D
l 10%. Hy xc nh thu XK, NK, GTGT?

Thu nhp khu bng = Q x CIF x t


Thay s vo ta c:
TNK = 20.000 x 60 x 10% = 120.000 USD
= 120.000 x 180.000 = 2160 x 106 ng
Ta c CIF = FOB + I + F = 8 + 2 = 10 USD
Thu nhp khu bng
TNK = 8.000 x 10 x 12% = 9.600 USD
= 9.600 x 17.000 = 163,2 x 10 6 ng

Thu XK
= Q x FOB x t
= 200 x 3.180.000 x 15% = 95,4 x 10 6 ng
Thu phi np
L hng 1: 10.000 x 18.500 x 10% = 18.500.000 ng
L hng 2: 3.500 x 85 x 18.500 x 10 % = 550.375.000
ng
Ta c tng gi tr 3 l hng l:
15.000 x 8 + 7.000 x 15 + 2.000 x 30 = 285.000 USD
Phn b chi ph cho 3 l cn li
L 1: (15.000 x 8 x 9.500)/285.000
= 4.000 USD = 74 x
10 6
L 2: (7.000 x 15 x 9.500)/285.000
= 3.500 USD =
64,75 x 106
L 3: (2.000 x 30 x 9.500) 285.000
= 2.000 USD = 37 x
106

Thu nhp khu phi np


L hng 1:
= [15.000 x 8 x 18.500 x (1 + 0,025) + 74 x 106] x 15% =
352.425.000
L hng 2:
= [7.000 x 15 x 18.500 x (1 + 0,02) + 64,75 x 106] x 15% =
306.915.000
L hng 3:
= [2.000 x 30 x 18.500 x (1 + 0,02) + 37 x 106] x 15% =
175.380.000
Tng thu nhp khu phi np ca 5 l hng l:
1.403,595 triu ng

Thu xut khu = Q x FOB x t


Vi FOB

= CIF F I
= 10 x 18.000 8.000 = 172.000

Thu xut khu phi np l


10.000 x 172.000 x 10% = 172 x 106
Tng s thu nhp khu doanh nghip phi np l

3.726,795 (triu ng)


Tng s thu xut khu doanh nghip phi np l 267,4
(triu ng)

Bi 5:
Cng ty kinh doanh XNK Z trong k c cc nghip v kinh
t pht sinh nh sau:
1. NK 180.000 sp A, gi CIF quy ra vn l 100.000/sp.
Theo bin bn gim nh ca cc c quan chc nng th c 3000 sp
b hng hon ton l do thin tai trong qu trnh vn chuyn. S sp
ny cng ty bn c vi gi cha thu GTGT l 150.000/sp.
2. NK 5.000sp D theo gi CIF l 5USD/sp. Qua kim tra hi
quan xc nh thiu 300 sp. T gi tnh thu l 18.000/USD. Trong
k cng ty bn c 2.000sp vi gi cha thu l 130.000/sp.
3. XK 1.000 tn sp C gi bn xut ti kho l 4.500.000/tn,
chi ph vn chuyn t kho n cng l 500.000/tn.
Yu cu: Xc nh thu XNK v thu GTGT u ra phi
np cho cng ty bit sp A: 10%, B: 15%, C: 5%. Thu GTGT l
10%.

1. Nhp khu 180.000 sn phm A. Theo bin bn gim nh


ca c quan chc nng th c 3000 sn phm b hng hon
ton do thin tai trong qu trnh vn chuyn:
* Tnh thu nhp khu cho 180.000 3000 = 177.000 sp.
-Thu NK phi np l:
TNK

= QNK * CIF * t
= 177.000 * 100.000 * 10%
= 1.770.000.000 ()
-Thu GTGT phi np l:
VATp

= 177.000 * 150.000 * 10%


= 2.155.000.000 ()

2. Nhp khu 5.000 sn phm B, qua kim tra hi quan xc nh


thiu 300 sn phm:
* Tnh thu NK cho 5.000 300 = 4.700 sp.
- Thu NK cho 4.700 sp B l:
TNKB = 4.700 * 5 * 18.000 * 15%
= 63.450.000 ()
- S thu GTGT phi np l:
VATPB = 2.000 * 130.000 * 10%
= 26.000.000 ()
3. S thu XK np cho sn phm C l:
TXKC = QXK * FOB * t
= 1.000 * ( 4.500.000 + 500.000 ) * 5%
= 250.000.000 ()

Vy tng cc loi thu phi np ln lt l:


Tng thu xut khu :
TXK = 250.000.000 ().
Tng thu nhp khu :
TNK = 2.655.000.000 + 63.450.000
= 2.718.450.000 ().
Tng thu GTGT phi np l :
VAT = 225.000.000 + 26.000.000
= 251.000.000 ().

CHNG 2 :
THU TIU TH C BIT

Bi 1:
Ca hng Nam Hi chuyn sn xut A l mt hng chu thu TTB.
Nm 2009 sn xut c 1.500 sp vi gi bn cha c thu GTGT l
1.200.000/sp. Hy tnh thu TTB phi np ca DN ny. Bit rng thu
sut thu TTB l 45%.

Gi tnh thu TTB =

= 827,58 (1.000

Thu TTB phi np = S lng hng ha tnh thu TTB * Gi tnh


thu TTB *Thu sut thu TTB

1.500 827,58 0,45 558.616(1000 )

Vy thu TTB m DN phi np l 558.616 ( 1.000)

Bi 2 :
Cng ty Halida sn xut mt hng bia lon vi s lng 2.800.000 hp/
nm. Gi tr v hp c khu tr l 3.800 /v. Gi bn cha c thu
GTGT l 15.000 /hp. Thu sut thu TTB l 65%. Tnh thu TTB
m DN phi np.

Bi gii
Gi tnh thu TTB =

6,78 ( 1.000)

Thu TTB phi np = S lng hng ha tnh thu TTB*Gi tnh


thu TTB*Thu sut thu TTB
2.800.000 6,78 0,65

=12.339.600 (1.000)
Vy thu TTB m DN phi np l 12.339.600 ( 1.000 )

Bi 3:
Cng ty A nhp khu mt mt hng vi s lng l 5.000 sp theo gi CIF
l 54USD/sp, theo t gi hi oi 18.500/USD. Hy tnh thu TTB m
cng ty ny phi np. Bit rng thu sut thu TTB l 35%, thu sut
thu NK l 10%.
S thu NK phi np = S lng hng ha thc t NK*Gi tnh thu
NK* Thu sut thu NK
= 5.000 54 18,5 0,1
= 499.500 (1.000)
Gi tnh thu TTB = Gi tnh thu NK + Thu NK
5.000 54 18,5 499.500

= 5.494.500 (1.000)

S thu TTB phi np = Gi tnh thu TTB*Thu sut thu TTB


5.494 .500 0.35
1.923 .075 (1.000 )

Vy s thu TTB m DN phi np l 1.923.075 ( 1.000)

Bi 4: Doanh nghip A c ti liu nh sau:

1. NK 1.000 lt ru 42 sn xut ra 200.000 sn phm A thuc


din chu thu TTDB gi tnh thu nhp khu l 30.000 /lt, thu
sut thu NK l 65%.
2. XK 150.000 sp A theo gi FOB l 200.000 /sp.
3. Bn trong nc 1.000 sp A vi n gi cha thu GTGT l
220.000 /sp.
Yu cu : Hy tnh thu TTDB phi np v thu NK phi np.
Bit rng thu sut thu TTDB ca ru 42 l 65% , Thu XK :
2%.

Bi gii :
1.ADCT:
Thu NK phi np = S lng x gi TT x thu sut
=1.000 x 30.000 x 0,65 = 19.500.000 (ng)
Gi tnh thu TTB = gi tnh thu nhp khu + thu nhp khu
= 1.000 x 30.000 + 19.500.000 = 49.500.000 (ng)
Thu TTB phi np = Gi tnh thu TTDB x thu sut
= 49.500.000 x 0,65 = 32.175.000 (ng)

2. ADCT:
Thu XK phi np = S lng x gi TT x thu sut
=150.000 x 250.000 x 0,02 = 750.000.000 (ng)
Thu TTBr = 0
Thu TTB u vo ca 150.000 sn phm:
TTBv

(ng)

3. Thu TTB u vo ca 1.000 sn phm:


TTBv
Gi tnh thu TTB =
Thu TTB u ra ca 1.000 sn phm :
TTBr = 1.000 x 133.334 x 0,65 = 86.667.100 (ng)
Thu TTB phi np ca 1.000 sn phm:
TTBp = 86.667.110 160.875 = 86.506.225 (ng)

(ng)

KL:
+)Thu XK phi np trong k:
XKp = 750.000.000 (ng)
+)Thu NK phi np trong k:
NKp = 19.500.000 (ng)
+)Thu TT B doanh nghip phi np trong k:
TTBp = 32.175.000 - 24.131.250 + 86.506.225 = 94.549.975 (ng)

Bi 5:

Ti nh my thuc l Thng Long c cc ti liu:


1. NK thuc l si lm nguyn liu sx thuc l iu c u lc. Tng
gi tr hng NK theo k CIF quy ra tin VN l 20 t. Nh my s
dng 60% nguyn liu a vo ch bin to ra 500.000 cy thuc l
thnh phm.
2. XK 180.000 cy thuc l thnh phm vi gi CIF quy ra tin VN l
150.000/cy.
3. Bn trong nc 120.000 cy vi gi bn cha thu GTGT l
120.000/cy.
Yu cu: Tnh thu XNK, thu TTB. Bit thu TTB ca thuc l
l 55%; thu XK thuc l thnh phm l 2%; thu NK thuc l si
30%; ph vn chuyn v bo him quc t chim 2% trn gi CIF.

1. Thu nhp khu = tng gi tr l hng theo k CIF x thu sut


= 20.000.000.000 x 0,3 = 6.000.000.000
2. Gi tnh thu XK:
FOB = 150.000 x 0,98 = 147.000

Thu XK phi np = S lng x gi TT x thu sut


= 147.000 x 180.000 x 0,02 = 529.200.000
Thu NK c gim tr

3. Gi tnh thu TTB =


Thu tiu th c bit phi np:
TTB = 77.420 x 120.000 x 0,55 = 5.109.720.000

Bi 6: Mt doanh nghip trong nc trong qu I nm 2009 c


tnh hnh sn xut KD nh sau:
1.Mua 100.000 cy thuc l t 1 c s sn xut X XK theo
hp ng k kt vi gi mua l 100.000/cy, s cn li do
khng tiu chun cht lng nn phi tiu th trong nc
vi gi bn 140.000/cy.
2.Nhp khu 200 chic iu ha nhit hiu National cng sut
20000 BTU gi mua ti ca khu nc xut l 300 USD/chic,
chi ph vn chuyn v bo him quc t cho ton b l hng l
1.200 USD. Trong k n v bn c 120 chic vi gi
12tr ng/ chic.
Yu Cu: Tnh thu xut nhp khu, thu tiu th c bit.
bit rng Thu XK l 5% i vi thuc l, Thu sut thu XK
i vi iu ha nhit l 20%. Thu sut thu TTB ca
thuc l l 45%, ca iu ha l 15%. Thu NK l 35%, t
gi 18.500/USD

Bi gii
1. Thu xut khu tnh cho 50.000 cy thuc l
xut khu l:
50.000 x 120.000 x 5% = 300.000.000
Thu TTB tnh cho 50.000 cy thuc l tiu th
trong nc l:
140 .000 x50 .000
x0,45 2.172 .413 .793
1 0,45

2. Gi tnh thu nhp khu ca 200 chic iu ha


l:
(200 x 300 + 1.200) x 18.500 = 1.132.200.000
Thu nhp khu tnh cho 200 chic iu ha l:
1.132.200.000 x 35% = 396.270.000
Thu TTB tnh cho 200 chic iu ha nhp
khu l:
(1.132.200.000 + 396.270.000) x 15% =
229.270.500

Thu TTB tnh cho 120 chic iu ha tiu th


trong nc l:
(12.000.00 0 x 120)
x0,15 187 .826 .086
1 0,15

Vy:
Thu xut khu DN phi np l: 300.000.000
Thu xut khu DN phi np l: 396.270.000
Thu TTB cho hng trong nc: 2.172.413.793 +
187.826.086 = 2.360.239.880
Thu TTB cho hang xut khu: 229.270.500

Thu TTB c khu tr cho nguyn liu dung


sx ra 2000 sp A l:

12.000.000
x 2.000 4.800.000
5.000
Thu TTB tinh cho 3000 sp B bn cho Cng Ty
TM:
3.000
x0,55 38322580,6 5
1 0,55

Bi 7:
Mt n v sn xut hang thuc din chu thu TTB trong
k tnh thu c ti liu nh sau:
1.Nhp kho s SP hon thnh 5.000 SP A, 6.000 SP B.
2.Xut kho thnh phm tiu th trong k 3.000 SPA, 5.000 SP B.
Trong bn cho cng ty thng mi 2.000 SP A, 3.000 SP B
vi gi bn trn ha n 14.000/SP A v 36.000/SP B.
3.Vn chuyn n i l bn hang ca n v l 1.000 SP A v
2.000 SP B. n cui k ca hang a l ch mi bn c 800
SP A v 1.500 SP B vi gi nh trn.
Yu cu: Tnh thu tiu th c bit bit rng trong k n v
mua 4.000 kg nguyn liu thuc din chu thu TTB
sn xut SP A vi gi mua l 7.000/kg. Thu sut TTB i
vi nguyn liu l 75%, i vi SP A l 65%, SP B l 55%.

Bi gii
Thu TTB tnh cho 2000 SPA tiu th:
Thu TTB= gi tnh thu TTB thu sut thu TTB

14.000

2000 65%
1 65%
11.030.303,03
Thu TTB c khu tr cho 4000 kg NL dng sn xut ra
5000 sp A

Thu TTB

7000

5000 75%
1 75%
12.000.000( )

Thu TTB c khu tr cho NL dng sn xut ra 2000 sp A

12.000.000
2000 4.800.000( )
1 55%
Thu TTB tnh cho 3000 sp A tiu th:
Thu TTB= gi tnh thu TTB
thu sut thu TTB
ThuTT =

36.000
3000 55%
1 55%

38.322.580,65( )

Vn chuyn n i l bn hng ca n v
Thu TTB tnh cho 800 sp A bn c:
Thu TTB= gi tnh thu TTB thu sut thu TTB
ThuTTB

14.000

800 65%
1 65%
4.412.121,21( )

Thu TTB c khu tr cho NL dng sn xut


ra 800 sp A
Thu TTB

12.000.000

1500 55%
5000

19.161.290,32

thu TTB doanh nghip phi np cho sn phm A l:

11.030.303,03 4.412.121,21 4.800.000 1.920.000


8.722.424.242( )
Thu TTB doanh nghip phi np cho sn phm B l:

38.322.580,65 19.161.290,32 57.483.370,97( )


Vy tng thu TTB doanh nghip phi np l:

8.722.424,242 57.483.370,97 66.206.295,21( )

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