MN HC THU

ThS. Th Minh Dng

MC TIU CA MN HC
Trang b nhng kin thc c bn v:
1

H thng lut thu ca Vit Nam

K nng tnh ton s tin thu phi np

Th tc k khai, np thu vo ngn sch nh nc

TI LIU HC TP
Sch, gio trnh chnh [1] Gio trnh Thu trong kinh doanh v hch ton, NXB Ti chnh 2007 ca TS. Hunh Vit Tn. Ti liu tham kho [1] Gio trnh thu - Nh xut bn ti chnh 2009 [2] Cc Lut thu: GTGT, TNDN, TTB, XNK... [3] Cc Ngh nh, thng t hng dn v vn bn v chnh sch thu,

CHNG TRNH HC
NHNG VN C BN V THU THU XUT NHP KHU

THU TIU TH C BIT

THU GI TR GIA TNG THU THU NHP DOANH NGHIP THU THU NHP I VI NGI C THU NHP CAO CC LOI THU V PH KHC

CHNG I
NHNG VN C BN V THU VIT NAM

Ni dung chng 1

1.1 Khi nim v phn loi thu 1.2 Cc yu t cu thnh vn bn lut thu 1.3 H thng thu, chnh sch thu Vit Nam hin hnh

1.4 B my t chc ca h thng thu thu Nh nc

Chng1: Nhng vn c bn v thu

1.1 Khi nim v phn loi thu 1.1.1 Khi nim

Thu l hnh thc ng gp theo ngha v do Lut quy

nh cho cc t chc v c nhn trong x hi np cho Nh nc mt phn thu nhp ca mnh nhm p ng cc nhu cu chi tiu ca Nh nc thch ng vi tng giai on pht trin ca i sng kinh t x hi.

Chng1: Nhng vn c bn v thu

1.1 Khi nim v phn loi thu 1.1.2 Phn loi thu

a) Cn c vo phng thc nh thu

- Thu trc thu: nh trc tip v thu nhp hay ti sn ca

i tng chu thu( thu TNDN, TNCN,)

- Thu gin thu: nh gin tip thng qua gi c hng ha, dch v khi tiu dng( GTGT, TTB, XNK,)

Chng1: Nhng vn c bn v thu

1.1 Khi nim v phn loi thu 1.1.2 Phn loi thu

b) Cn c vo c s nh thu
- Thu thu nhp: thu TNDN, TNCN,

- Thu tiu dng: GTGT, TTB, XNK,

- Thu ti sn: Nh ca, t ai, my mc, thit b, chng khon

Chng1: Nhng vn c bn v thu

1.1 Khi nim v phn loi thu 1.1.2 Phn loi thu

c) Cn c vo ch phn cp v iu hnh ngn sch

Bao gm: - Thu trung ng - Thu a phng

Chng1: Nhng vn c bn v thu

1.1 Khi nim v phn loi thu 1.1.2 Phn loi thu

d) Cn c theo phng thc s dng

- Thu tng hp: nh vo tt c cc thnh phn ca c s nh

thu m khng c trng hp ngoi l; khng c min, gim thu.

- Thu c la chn: ch nh nht nh vo mt c s nh thu,( Thu TNCN,)

Chng1: Nhng vn c bn v thu

1.2. Cc yu t cu thnh vn bn lut thu

1
Tn gi

2
i tng np thu

3
i tng tnh thu

4
Thu sut

5
Quy trnh k khai Th tc thu np thu

Chng1: Nhng vn c bn v thu

1.2 Cc yu t cu thnh mt sc thu 1.2.1 Tn gi

Tn gi ca mt sc thu thng phn nh ni

dung chnh ca n v phn bit vi nhng loi thu khc.

Chng1: Nhng vn c bn v thu

1.2 Cc yu t cu thnh mt sc thu 1.2.2 i tng np thu Ngi c Ngi em tin thu

gi l TNT.

np vo NSNN

L nhng c nhn hoc php nhn c trch nhim phi np

thu cho Nh nc theo lut php quy nh.

Chng1: Nhng vn c bn v thu

1.2 Cc yu t cu thnh mt sc thu 1.2.3 i tng tnh thu - TTT ch r nh thu vo ci g: hng ha, thu nhp hay ti sn,L nhng cn c xc nh s tin thu phi np.

- Mi Lut thu c i tng tnh thu ring.

- Cho v d?(lm ng dn file) - Phn bit TNT v TTT?(lm ng dn n file ra kq)

Chng1: Nhng vn c bn v thu

1.2 Cc yu t cu thnh mt sc thu 1.2.4 Thu sut L linh hn ca mt sc thu, th hin mc ng vin ca Nh nc trn 1 n v ca i tng tnh thu.

THU SUT Tuyt i

u, nhc im?

Tng i (%)

Chng1: Nhng vn c bn v thu

1.2 Cc yu t cu thnh mt sc thu 1.2.5 Quy trnh k khai th tc thu np thu V k khai: TNT t k khai theo mu quy nh( t khai), theo nh k v thi hn phi np t k khai thu cho c quan thu.

V np thu: Quy nh np u, np bng g, thi gian np thu

v x l vi phm( nu c) V min, gim thu: yu t ngoi l c quy nh trong sc thu.

Chng1: Nhng vn c bn v thu

1.3 H thng thu, chnh sch thu Vit Nam hin hnh Gm cc sc thu ch yu - Thu GTGT(03/06/2008) - Thu TTB(14/11/2008) - Thu XK, NK(14/06/2005) - Thu thu nhp doanh nghip(03/06/2008) - Thu thu nhp c nhn(21/11/2007) - Thu s dng t nng nghip(10/07/1993) - Thu nh t - Thu ti nguyn(25/11/2009) - Thu mn bi

Chng1: Nhng vn c bn v thu

1.4 B my t chc ca h thng thu thu Nh nc

i vi c quan qun l thu ni a

Tng Cc thu Cc Cc thu a phng Cc chi cc thu

i vi c quan qun l thu trong hot ng xut nhp khu Tng Cc Hi quan Cc Hi quan tnh hoc lin tnh, TP trc thuc TW, Hi quan ca khu, i kim sot Hi quan