2/29/2012

Chng5:Thuxutnhpkhu

THUVHTHNGTHUVITNAM

Thuxutnhpkhu

ThuTTBchohngXNK

ThuVATpdngchohngXNK

CHNG5:THUXUTNHPKHU

A.Thuxutnhpkhu

Khinim

A.Thuxutnhpkhu

Khinim

II

Phmvipdng

II

Phmvipdng

III

Biuthu,thusut

III

Biuthu,thusut

IV
V

Cnctnhthu
Min,gim,honli,truythuthuXNK

IV
V

Cnctnhthu
Min,gim,honli,truythuthuXNK

2.cim

1.Khinim:

Thu xut nhp khu

Thu xut khu, nhp khu

l mt loi thu quan nh
vo hng mu dch, phi mu
dch,, khi hng ha i qua
dch
khu vc hi quan ca mt
nc

Thugin
thu

Ngoi
thng

Yu t
quc t

2/29/2012

3.Phnloi
Yutquct
T h u su t tru n g b n h

Cc cam kt thu quan u i c bit ca Vit Nam

18
16
14
12
10
8
6
4
2
0

MFN
ACFTA

Thutongunthu

MC CH
MCCH

Thutrngpht

AKFTA
AJCEP
AFTA

2005 2006 2007 2008 2010 2015 2018 2021 2023

Thuboh

Nm p dng

3.Phnloi

Thuxutkhu

LUNG
DICHUYN
I CHUY N
HNGHA

3.Phnloi

Thunhpkhu

Thutuyti

CCHTHC
NHTHU

Thuqucnh,chuynkhu

Thuhnhp

4.TcdngcathuXNK

ThuthuXNKtrongNSNN

Thutngi

a) To ngun thu cho NSNN

b) Thu XNK gp phn bo v v pht trin
sn xut trong nc
c) Hng dn tiu dng trong nc
d) Thu quan gp phn thc hin chnh sch
i ngoi ca Nh nc

2/29/2012

Thuquanlmtcngcthc
hinchnhschtdohathngmi
Thuha
Rngbucthu
Ctgimthu

5.QutrnhhnhthnhvphttrincalutthuXNKVN

1951

1991

Lut thu XNK

1993

1998

A.Thuxutnhpkhu

Khinim

II

Phmvipdng

III

Biuthu,thusut

IV
V

Cnctnhthu
Min,gim,honli,truythuthuXNK

II.Phmvipdng:
1.itngnpthuXNK:
a)Chhngho xutkhu,nhpkhu;
b)Tchcnhnythcxutnhpkhuhng
ha
h
c)C nhnc hngho xutkhu,nhpkhu
LutthuXNK2005:thngnhnncngoi
khngchindinthngmitiVitNam

2005

Vnbnphpl:

Lut thu XNK 2005

Ngh nh 87/2010/NCP ngy 13/8 hng dn thc hin
lut thu XNK
Ngh nh 40/2007/NCP ngy 16/3/2007 v thng t
205/2011/TTBTC ngy 15/12/2010 v xc nh tr gi hi
quan
Thng t 194/2010/TTBTC
194/2010/TT BTC ngy 6/12/2010 hng dn lm
th tc hi quan v qun l thu
Thng t s 157/2011/TTBTC ca B Ti chnh quy nh
mc thu sut ca Biu thu xut khu, Biu thu nhp
khu u i theo danh mc mt hng chu thu
Thng t 07/2011/TT-BCT ca B Cng Thng quy
nh Danh mc hng tiu dng phc v vic xc nh
thi hn np thu nhp khu

1.itngnpthuXNK
itngcyquyn,bolnhvnp
thaythu
a)illmthtchiquan
b) Doanh nghip cung cp dch v bu chnh dch
b)Doanhnghipcungcpdchvbuchnh,dch
vchuynphtnhanhquct;
c)Tchctndnghoctchckhchotng
theoquynhcaLutCctchctndngtrong
trnghpbolnh,npthaythuchoi
tngnpthu.

2/29/2012

II.Phmvipdng:

II.Phmvipdng:

2.itngchuthuXNK
Hnghoxutkhu,nhpkhuquacakhu,
bingiiVitNam
Hnghocatthtrngtrongncvo
khu phi thu quan v t khu phi thu quan vo
khuphithuquanvtkhuphithuquanvo
thtrngtrongnc

3.itngkhngchuthuXNK
Hnghovnchuynqucnhquacakhu,bingii
Hnghovintrnhno,hnghovintrkhng
honli
Hnghotkhuphithuquanxutkhuranc
h kh h h
kh

ngoi;hnghonhpkhutncngoivokhuphi
thuquanvchsdngtrongkhuphithuquan;
hnghoatkhuphithuquannysangkhuphi
thuquankhc
Hngholdukhxutkhuthucthutinguyn

Khuphithuquanbaogm:khuchxut,doanh
nghipchxut,khobothu,khubothu,kho
ngoiquan,khukinhtthngmicbit,khu
thngmi cngnghipvcckhuvckinhtkhc
cthnhlptheoQuytnhcaThtngChnh
ph

1.PhnloithusutthuXNK

Theomcui,thusutthunhpkhugm:
1.1Thusutui(MFN)

III.Biuthu,thusut
Thngt157/2011/TTBTCvbiuthusut
theodanhmcmthngchuthu

itngpdng:hnghatccncthnhvin
WTOvccnccthathunMFNviVitNam.
iukin:

1.2Thusutuicbit
itngpdng:hnghatccnccthathun
song phng a phng v FTA lin minh thu quan
songphng,aphngvFTA,linminhthuquan,
linminhtint
iukinpdng:C/O,hnghanmtrongDM

1.3Thusutthngthng:
itngpdng:hnghatccnckhngctha
thun.

2.Cu to biu thu

2.Cutobiuthu

2.1Thunhpkhu
2.1.1Biuthunhpkhuui
a)Biuthuuitheotlphntrm
M hng
M t hng ha
Thu sut (%)

b)Biuthunhpkhuuitheomcthutuyti

Quytnh36/2011/QTTgngy29/06/2011
Thng t 116/2011/TT-BTC hng dn thc
hin
nh s
36/2011/Q-TTg
MQuyt
t mt hng
M s
trong Biu thu n v Mc thu
nhp khu u i

Nga, la, la sng

01.01
0101

10 00 00

0101

90

0101

90 30 00

0101

90 90 00

- Loi thun chng

lm ging
- Loi khc:

- - Nga

- - Loi khc

1. Xe
1
X t 9 ch
h ngi
i tr
t
xung, k c li xe, c
dung tch xi lanh ng c:
- Di 1.000 cc
- T 1.000 cc n di
1.500 cc
2. Xe t 10 15 ch ngi, k
c li xe
- Di 2.000 cc
- Trn 2.000 cc-> 3.000 cc
- Trn 3.000 cc

tnh

(USD)

8703
8703

Chic
Chic

3.500
8.000

8702
8702
8702

Chic
Chic
Chic

9500
13.000
17.000

2/29/2012

2.Cutobiuthu

c)Biuthunhpkhuuihnhp(kthpthutheogiv
theolng):
Mc thu nhp khu xe t ch ngi di09 ch ngi
(k c li xe), m s 8703 trong Biu thu nhp khu u
i xc nh nh sau:
i vi xe t loi c dung tch xi lanh t 1.500cc n
di 2.500cc:
Mc thu nhp khu = X + 5.000 USD
i vi xe t c dung tch xi lanh t 2.500cc tr ln:
Mc thu nhp khu = X + 15.000 USD
TrongXl: Gi tnh thu xe t qua s dng nhn (x)
vi mc thu sut ca dng thu xe t mi cng loi
thuc Chng 87 trong Biu thu nhp khu u i c
hiu lc ti thi im ng k t khai hi quan.

Vdbiuthuhnhp:

Mt doanh nghip nhp khu 01 xe hi 4 ch

ngi qua s dng t Hoa K, dung tch xi lanh
2200cc, tng ng vi m HS l: 8703239300.
Gi nhp khu v n cng Ct Li l 10.000 USD,
xc nh s thu nhp khu phi np cho chic
xe:
Mc thu sut ca xe mi tng ng trong biu thu
sut u i MFN l : 82%.
Mc thu nhp khu phi np cho chic xe hi qua
s dng l:
(10.000 USD x 82%) + 5000 USD = 13.200 USD
Nu tnh theo mc thu theo quyt nh 69/2006/QTTg th
s thu phi np l: 15.000 USD

2.Cutobiuthu

2.Cutobiuthu

2.1.2 Biu thu nhp khu u i c bit

Thng t 58/2010/TTBTC v biu thu nhp khu u
i c bit ASEANn
Thng t 217/2009/TTBTC v biu thu nhp khu
ASEANCNEWZELAND
Thngg t 158/2009/TTBTC
/
/
v biu thu nhp
p khu u
i c bit VNNht Bn
Thng t 161/2011/TTBTC v biu thu nhp khu u
i c bit theo hip nh ATIGA
Thng t 162/2011/TTBTC v biu thu nhp khu u
i c bit theo hip nh ACFTA
Thng t 163/2011/TTBTC v biu thu nhp khu u
i c bit theo hip nh AKFTA

2.1.3Biuthusutthngthng:
Cngthctnh:thusutuix150%

2.Cutobiuthu

2.Cutobiuthu

2.1.4Biuthunhpkhutheohnngchthu
quan:Thngt188/2009/TTBTCngy29/9/2009

2.2Biuthuxutkhu:
Khngphnloiui,pdngchungmtbiuthu
sutduynht.

M hng

M t hng ha

Thu sut ngoi hn

ngch (%)
2009 2010 2011 T
2012
tr i

2 2 1 Biu thu xut khu tuyt i

2.2.1Biuthuxutkhutuyti
STT

Gi xut khu (USD/tn)

04.07

Mc thu
tuyt i
(USD/tn)

Trng chim v trng gia cm

nguyn v, ti, bo qun,
hoc lm chn
- Loi khc:
0407 00 91 00 - - Trng g

T 100 USD n di 120 USD

35

80

80

80

80

T 120 USD n di 140 USD

50

0407 00 92 00 - - Trng vt

80

80

80

80

T 140 USD n di 160 USD

60

T 160 USD trLu:Biuthuhthiulc

ln
70

1701 99 11 00 - - - - ng trng

94

91

88

85

2/29/2012

2.Cutobiuthu

2.2.2Biuthuxutkhutheotlphntrm
Thngts157/2011/TTBTCngy14/11/2011

S
TT
1

M t hng ha
hng, k nam cc
Trm
loi

Cc loi ct t nhin,
hoc cha nhum mu tr
ct cha kim loi thuc
Chng 26
3 phn

Thu
Thuc cc nhm,
sut
phn nhm
(%)
12.11

15

25.05

17

2509

00 00 00

2.2Thusutthuxutkhu:
Thuxutkhuchcmtloi,khngphn
bitquanhthngmi

17

III.Biuthu,thusut
3.Thmquynbanhnhbiuthu
Khungthusut:ybanTVQuchi
Mcthusutcth:
BtrngBTichnh:ivibiuthusut
thuxutkhu,thusutthunhpkhu,hn
ngchthuquan.

Thchnh
CngtyTNHHABCnhpkhulhngmn
hnhmytnhLCDtMalaysiavVitNam.
XcnhmHScholhngvxcnhmc
thu sut nhp khu cho l hng nu bit l
thusutnhpkhucholhngnubitl
hngccpC/OformD.

A.Thuxutnhpkhu

CngtyCP123nhpkhutTrungQuc t
ti Chassis ccccimsau:trng
lng c ti 31tn, trng ti thit k 19,76
tn v trng lng bn thn: 11
11,11
11 tn v
dung tch xilanh: 9726cm3.
Yucu:
XcnhmHSchohnghanyvxcnh
ccmcthunhpkhucthp.

Khinim

II

Phmvipdng

III

Biuthu,thusut

IV
V

Cnctnhthu
Min,gim,honli,truythuthuXNK

2/29/2012

IV.Cnctnhthu

IV.Cnctnhthu

1.ivihnghapdngthusuttl:

S lng
Thu sut
S thu
n gi
hng ho
thu xut
xut
tnh
thu
X khu/thu
khu/nhp = xut/nhp X
(Tr gi
khu

khu phi
nhp
tnh thu)
np
khu
(1.1)

(1.2)

1.1Slnghnghaxutkhu/nhpkhu:
SlnghngXK/NKthctghitrongtkhai
hiquan.
NuslngthctXK/NKchnhlchvit
l
h
XK/ K h h l h i
khaithxlnhthno?

(1.3)

IV.Cnctnhthu
1.2ngitnhthu:
i vi hng ho xut khu: l gi bn ti
ca khu xut theo hp ng.
i vi hng ha nhp khu: l gi thc t
phi tr tnh n ca khu nhp u tin
theo hp ng, ph hp vi cam kt quc
t.

Xcnhtrgitnhthu
Nguyn tc:
Phi cn c vo tr gi thc t ca hng ho
Khng cn c vo tr gi hng ho c sn
xut nc nhp khu hoc tr gi h cu
hay p t
Phi l gi m vi mc gi hng ho c
bn ra trong k kinh doanh bnh thng, vi
cc iu kin cnh tranh khng hn ch.

IV.Cnctnhthu
1.2ngitnhthu:
CcphngphpxcnhTGTTtheoiu7hip
nhGATT:

Phngphptrgigiaodchthct
Phngphptrgigiaodchhngginght
Phngphptrgigiaodchhngtngt
Phngphptrgikhutr
Phngphptrgitnhton
Phngphpdphng(cngilphngphpsuy
lun)

1.Trgigiaodch(TransactionValue)
Giao dch bn hng (WCO):
Giao dch gia hai i tc (ngi mua ngi
bn)
C s chuyn dch hng ha quyn s hu
hng ha t ngi bn sangngi mua
C s chuyn dch gi tr t ngi mua sang
ngi bn

42

2/29/2012

iukinpdngtrgigiaodch:

TrnhtxcnhTGGD

1. Ngi NK khng b hn ch quyn nh ot hay

s dng hng ha (tr mt s hn ch c
php)
2. Tr gi hng ha khng b rng buc bi nhng
iu kin hay iu khon thanh ton
3 Ngi
3.
N i mua khng
kh phi
hi tr
t thm
th cc
khon
kh tin
ti
khi bn li hng ha
4. Ngi mua v ngi bn khng c mi quan h
c bit vi nhau

Doanh nghip t k khai

Hi quan kim tra
Nhng trng hp Hi quan xc nh tr gi:
Ch t
Chng
khng
kh hp
h php
h hay
h khng
kh y

Khng khai bo hay khai bo khng chnh xc
gi thc t thanh ton hay s phi thanh
ton
Hi quan c nghi ng v tr gi khai bo
v/hoc chng t chng minh v ngi mua
khng gii trnh c

43

44

iukinpdngphngphpTGGDhng
ginght:

b.Trgigiaodchcahngginght
(Transactionvalueofidenticalgoods)

Hng ha ging ht l hng ging nhau v

mi kha cnh, bao gm:
Cc c im vt cht
Ch lng
Cht
l
V danh ting

Nhng khc bit nh nht b ngoi khng

lm cho hng ha khng tun theo nh
ngha v hng ha ging ht

ging ht hng NK
sn xut cng nc vi hng NK
c xut khu trong vng 60 ngy trc
hoc sau ngy xut khu l hng ang xc
nh tr gi
Cng cp s lng v cp thng mi
S dng tr gi thp hn khi xc nh c
nhiu hn 2
L hng ging ht phi c xc nh theo
phng php TGGD

45

c.Trgigiaodchcahngtngt
(TransactionValueofsimilargoods)
Khinim:
Lhnghamcdkhnggingnhauvmi
phngdin,nhng:
Cnhngcimtngngv
Ccvtliucuthnhtngng
Cngchcnngv,

46

d.Trgikhutr/suydin(DeductiveValue)

Trgikhutr
=
Gi bn li
Gibnli

Cckhonkhutr

Cththaythlnnhauvmtthngphm
47

48

2/29/2012

Cckhonkhutr

e.Trgitnhton(ComputedValue)
TGTTltngca:
Githnhsnxut
Linhunvchiphchung
Li nhun v chi ph chung
Chiphvnchuynncakhu
nhpkhu

Tinhoahng/linhunvchiphchung

Chi h i b hi
Chiphvntivbohimsaunhpkhu
h kh

Thuhiquanvthunia

49

f.Phngphpsuylun
(Fall backmethod)

50

CamktgianhpWTOcaVNvxc
nhtrgitnhthu:

S dng cc phng php hp l

Tun th cc nguyn tc v quy nh chung ca Hip nh
Da trn d liu sn c ca Vit Nam
Da trn cc tr gi hi quan xc nh c trong
phm vi ln nht
c th
Vn dng cc phng php c trong phm vi tun th
cc nguyn tc ca hip nh
Vn dng cc phng php theo ng trnh t p dng
Cc phng php s dng khng thuc din b cm

XcnhtrgitnhthuNK:
iu7 GATTktkhigianhp:tnhthunhpkhutheo
gigiaodchthct
Bbnggitithiu,bnggikimtra
Saiccvnbnhinhnh

Thtchiquan:
Thngnht,minhbch,ngin
Ccchunmcquct(CngcKyoto,xutx,TRIPS)

51

Bitp:
Chiphvnti,nukhngtchringchotng
hngha:
a)Phnbtrncsbiugivnticangi
vntihngho;

g
;
b)Phnbtheotrnglnghocthtchca
hngho;
c)Phnbtheotltrgimuacatngloi
hnghotrntngtrgilhng.
Chiphbohim:phnbtheotrgi

MtdoanhnghipnhpkhulhngvigiFOBUSA
vnTPHCMgm2mthng:
1.Tlnh:50chicx200USD/chic
2.02xetmix30.000USD/chic.
Hng ha c ng trong 2 cont 20viF
Hnghacngtrong2cont20
vi F=3000
3000
USD/cont,I=300USDchotonblhng.
TgiBQLNHngymtkhail20.500VND
ThuNKtlnh:15%;ThuNKxehi:82%
Thutiuthcbitxehi:50%;VAT:10%
Yucu:tnhccloithuphtsinhmdoanhnghip
phinpcholhng.

2/29/2012

IV.Cnctnhthu
2.ivihnghapdngthutuyti:
Thu xut
khu, thu
nhp khu
phi np

S lng n v
tng mt hng
xut khu, nhp
khu

Mc thu tuyt
i quy nh trn
x
mt n v hng
ho

IV.Cnctnhthu
3.ivihnghapdngthuhnhp:
S thu
XNK
phi np

Mc thu
phi np
trn mt
n v
hng
XNK

S lng hng ho xut khu, nhp khu lm cn c

tnh thu l s lng tng mt hng thc t xut
khu, nhp khu trong Danh mc hng ho p dng
thu sut tuyt i.
Mc thu sut tuyt i qui nh trn mt n v hng
ho.

1.Minthu

C s min thu:

Min thu i vi mt s hng ho theo thng l

quc t hoc hng ho khng v mc ch kinh
doanh.
Min thu i vi mt s ngnh ang cn kh
khn cn khuyn khch to iu kin pht trin
trin.
Min thu i vi mt s trng hp th hin
quan im u i i vi hot ng sn xut,
nhp khu, kinh doanh nh
Min thu i vi mt s hng ho th hin tnh
cht k thut trong cng tc qun l thu.

S
lng
x Mc thu phi np trn mt n
hng
v hng ha
XNK

Gi X Thu sut
trong
hng
biu thu
nhp
u i
khu

Mc thu tuyt
i tnh trn 1
n v hng
XNK

A.Thuxutnhpkhu

2.ivihnghapdngthutuyti

Cn c tnh thu xut khu, nhp khu l

s lng hng ho xut khu, nhp khu;
Mc thu tuyt i qui nh trn mt n
v hng ho.
ho

Khinim

II

Phmvipdng

III

Biuthu,thusut

IV
V

Cnctnhthu
Min,gim,honli,truythuthuXNK

Hngtmnhp,tixuthoctmxut,tinhptham
dhich,trinlm,giithiusnphm
Hnghaltisndichuyncatchc,cnhnVit
NamhocncngoimangvoVitNamhocmang
rancngoitrongmcquynh
Hnghaxutkhu,nhpkhucatchc,cnhn
ncngoichngquynui,mintrngoi
giao ti Vit Nam
giaotiVitNam
Hnghanhpkhugiacngchophancngoi
Hnghaxutkhu,nhpkhutrongtiuchunhnh
lminthucangixutcnh,nhpcnh

Vn bn php l:
Nghnh87/2010/NCP

10

2/29/2012

2.Xtminthu

Hnghanhpkhutotisncnhcadn
utvolnhvccuivthunhpkhu
Hng NK to TSC ca d n khuyn khch
u t, d n u t bng ngun vn ODA
Hnghanhpkhuphcvhotngdukh
Hng ha nhp khu phc v hot ng du kh
Csngtucminthuxutkhuivicc
snphmtubinxutkhuvminthunhpkhu
iviccloimymc,trangthitbtotisn
cnh
....

Hng nhp khu chuyn dng phc v cho anninh,

quc phng.
Hng nhp khu chuyn dng trc tip phc v cho
NCKH.
Hng nhp khu chuyn dng trc tip phc v
gio dc,
, o to.

cho g
Hng l qu biu,qu tng:
Tng cho t chc: khng qu 30 triu ng c xt
min thu.
Tng cho c nhn: khng qu 1 triu ng; Hoc tr
gi hng vt qu 1 triu ng nhng tng s thu
phi np < 50.000.

Hng nhp khu bn ti ca hng min thu.

3.Gimthu

4.Honthu

Hng ha xut khu, nhp khu ang trong qu

trnh gim st ca c quan Hi quan nu b h
hng, mt mt c c quan, t chc c thm
quyn gim nh, chng nhn th c xt gim
thu tng ng vi t l tn tht thc t ca
hng ha. C quan Hi quan cn c vo s lng
hng ha b mt mt v t l tn tht thc t ca
hng ha c gim nh, chng nhn xt
gim thu.
Thm quyn gii quyt: Hi quan a phng.

Hnghanhpkhunpthunhpkhu
nhngcnlukho,lubiticakhuvang
chusgimstcacquanHiquan,cti
xutrancngoi
Hng ha xut khu nhp khu np thu xut
Hnghaxutkhu,nhpkhunpthuxut
khu,thunhpkhunhngkhngxutkhu,
nhpkhu
Hnghanpthuxutkhu,thunhpkhu
nhngthctxutkhuhocnhpkhuthn
Hnghanpthunhpkhusauxut
khutrongmtstrnghp

Hnghanhpkhusnxuthnghaxutkhu
hocxutvokhuphithuquannunpthunhp
khuthchonthutngngvitlsnphm
thctxutkhuvkhngphinpthuxutkhu
ivihnghaxutkhuciukinxcnhl
cchbinttonbnguynliunhpkhu
Hnghatmnhpkhutixutkhuhochng
h t
hatmxutkhutinhpkhu
t kh ti h kh
Hnghaxutkhunhngphinhpkhutrli
VitNam
Hnghanhpkhunhngphitixuttrlich
hngncngoihoctixutsangncthbahoc
xutvokhuphithuquan

Mymc,thitb,dngc,phngtinvn
chuyncacctchc,cnhncphptm
nhp,tixut(trtrnghpithu)thc
hinccdnut,thicngxydng,lpt
cngtrnh,phcvsnxutnpthunhp
khu,khitixutrakhiVitNamhocxutvo
khuphithuquanthchonlithunhp
khu.
khu
Hnghaxutkhu,nhpkhuquangdch
vbuchnh,chuynphtnhanhquctm
doanhnghipkinhdoanhdchvnynp
thuthaychochhngnhngkhnggiaoc
hnghachonginhnphitixut,tinhp
hoctrnghphnghabtchthu,tiuhy

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2/29/2012

5.Truythuthu
Hnghaxutkhu,nhpkhunpthu
xutkhu,thunhpkhunhngsau
cminthu,gimthutheoquytnh
c quan nh nc c thm quyn
cquannhnccthmquyn

Chng5:Thuxutnhpkhu

Thuxutnhpkhu

ThuTTBchohngXNK

ThuVATpdngchohngXNK

Chng5:Thuxutnhpkhu

5.1Cctrnghptruythu:
Cctrnghpcminthu,xtminthu
nhngsauthayimcchsdng
Nhmlntrongkkhai,tnhthu,npthu
Gianln,trnthuphitruythutinthutrong
Gi l
h hi
h i h
thihn5nmtrvtrc
5.2.Cnctnhthuxutkhu,nhpkhutruy
thu:trgitnhthu,thusut,tgitnhthu
tithiimtruythuhoctithiimngk
tkhaihiquantrcy

B.ThuTTBchohngnhpkhu
GitnhthuTTB=Gitnhthunhpkhu
+Thunhpkhu
Nu thu nhp khu c min, gim th
gi tnh thu TTB khng bao gm s
thu nhp khu c min, gim.

C.Thu GTGTcho hng nhp khu

GitnhthuGTGTivihnghaNK: lgiNKticakhucng(+)vi
thunhpkhu(nuc),cng(+)thuTTB(nuc).
HngnhpkhukhngchuthuTTB

Thuxutnhpkhu

ThuTTBchohngXNK

ThuVATpdngchohngXNK

GiCIF

ThuNK

GitnhthuGTGT

ThuGTGT

Gi thnh
Githnh
Hngnhpkhu&chuthuTTB

GiCIF

ThuNK

GitnhthuTTB

ThuTTB
ThuGTGT

GitnhthuGTGT
Githnh

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2/29/2012

C.Thu GTGTcho hng nhp khu

Gi tnh thu GTGT i vi dch v mua ca t chc, c
nhn nc ngoi l gi thanh ton cho t chc, c
nhn nc ngoi cha c thu gi tr gia tng
Vd:
Trgilhngnhpkhu:36.900USD,thusutthunhpkhu:5%,thu
VAThngnhpkhu:5%.
PhTHCtrchohngtubngtinmt:1.590.499VN(baogmthu

VAT10%).
Tgitnhthu:18.800VN/USD
Cuhi:
Tnhthunhpkhuphinpcholhngny.

Bitp2
MtDNsnxutbiatrongktnhthuccchotngsau:
NKthitbdngchosnxutbiatTrungQuc,giCIFTn
Cngl15000USD.
Tiuthtrongnc10000ltbiahi,gibnchaVATl
12000/l
NK20000ltbiatisnxutbiachaivigi2500ng/lt.
TrongkDNdng12000ltbiatisx24000chaibia,
xutbn10000chaichocccahngbnlvigichaVAT
l14000/chai
ythcchocngtyXNKAxutkhu5000chaibia,gibnti
cakhuxutl14500/chai.HoahngythcXKtr
(chaVAT)5%gitrlhngxutkhu

Bitp3:

CngtycphnABCtrongthng4/2011ctnhhnhkinh
doanhnhsau:
Mua600tngocacngtylngthcXYZvigichathu
GTGTl2,2triu/tn.Chiphvnchuynphitrchocngty
vntitheogichathuGTGTl0.3triung/tn.nv
XK300tngovigihuFOB120USD/tn.Cnli300tn
gobnchosiuthSGCvigi2,5triung/tn(chathu
GTGT).
NK300chiciuhanhitcngsut60.000BTUtHn
Quc,ginhpkhuFOBKobel300USD/chic,phbohim
vncngSiGnl1.200USDchotonblhng;ccvn
tihnghivncngSignl1.050USD.TiCngSiGn,
doanhnghipphitrchiphbcdcholhngl150USD(
baogmthuGTGT).Sau,doanhnghipbnc200
chiciuhavigichathuGTGT16triung/chic.

Bitp1:

Cng ty xut nhp khu tng hp A c cc s liu sau y lm

cn c tnh thu:
a. Nhp khu 10 chic xe t, tr gi nhp khu CIF cng Ct Li 5.000

USD/chic. S xe t ny c cng ty bn cho cng ty thng mi B vi

gi 300 triu VND/chic (gi cha c thu GTGT).
b. Mua 200 tn go 5% tm ca cng ty lng thc C vi gi 3,3 triu
VND/tn (gi bao gm thu GTGT). Cng ty xut khu c 50 tn vi
gi FOB cng Vict 360USD/tn. S go cn li cng ty bn li cho cng ty D
vi gi 3,6 triu VND/tn (gi cha c thu GTGT).
c. Nhn u thc xut khu cho cng ty D mt l hng hng thy sn sang M,
tr gi FOB cng Ct Li quy i l 500 triu VND, hoa hng u thc l 2%
tnh trn gi FOB.
Bit: Thu sut thu xut khu go l 1%, thy sn l 0%; thu sut thu
nhp khu t l 72%; thu sut thu TTB i vi t l 50%, thu sut
GTGT i vi tt c cc loi hng ha v dch v l 10%. T gi hi oi 1
USD = 20000 VND, DN hch ton thu GTGT theo phng php trc tip
Tnh s thu GTGT, TTB, XK, NK Cng ty phi np trong k.
Trn c s , hy in cc thng tin ph hp vo t khai thu GTGT
mu 01, t khai hi quan hng XNK.

Y/C:TnhccloithuDNphikkhaivnp
trongkbit:
ThusutVATccspDNkinhdoanhvhoa
hngl10%,thusutthuTTBcabiati,
biahi,biachail45%
t(nk):Thitb5%,bia20%
( )
t(xk)bia1%
VATuvokhc5000000
Hngxutkhuiukinkhutrthu.
Chngt,hancadoanhnghipuhpl,
DNnpthukhiXK
Tgitnhthu1USD=18000

TngsthuGTGTuvokhciukin
khutrl5triung.
HytnhccloithumcngtyABCphinp
trongthng4/2011.Bit:
+Thuxutkhugol0%;thunhpkhuiuha
nhit40%;
+ThusutthuTTBiuhanhit15%;
+ThusutthuGTGTgotiuthnia5%,go

xutkhu0%;cchngha,dchvkhcl10%
+Tgitnhthul1USD=20.000.
Ccgiaodchcadoanhnghipucchngt,ha
nhpphptheoquynhcalutphp.

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