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Mot So Giai Phap Nham Hoan Thien Quy Trinh Hoan Thue Gia Tri Gia Tang

Mot So Giai Phap Nham Hoan Thien Quy Trinh Hoan Thue Gia Tri Gia Tang

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Published by api-3820597

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Published by: api-3820597 on Oct 18, 2008
Copyright:Attribution Non-commercial

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03/18/2014

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MO\u00c4T SO\u00c1 GIA\u00dbI PHA\u00d9P NHA\u00c8M HOA\u00d8N
THIE\u00c4N QUY TR\u00ccNH HOA\u00d8N THUE\u00c1
GIA\u00d9 TR\u00d2 GIA TA\u00caNG TA\u00cfI CU\u00cfC THUE\u00c1
T\u00c6NH AN GIANG

TR\u01af\u1edcNG\u0110\u1ea0I H\u1eccC AN GIANG
KHOA KINH T\u1ebe - QU\u1ea2N TR\u1eca KINH DOANH
LU\u1eacN V\u0102N T\u1ed0T NGHI\u1ec6P
(B\u1ea2N T\u00d3M T\u1eaeT)
Gi\u00e1o vi\u00ean h\u01b0\u1edbng d\u1eabn:
Sinh vi\u00ean th\u1ef1c hi\u1ec7n:
Th.S NGUY\u1ec4N DUY NH\u1ee8T
HU\u1ef2NH H\u00c0 TH\u00c1I D\u01af\u01a0NG
L\u1edaP: DH1KT3
MSSV: DKT004856
Th\u00e1ng 05 - 2004
L\u00d4\u00d8I CA\u00dbM \u00d4N

\u00d1\u00f6\u00f4\u00efc s\u00f6\u00ef h\u00f6\u00f4\u00f9ng da\u00e3n va\u00f8 gia\u00fbng da\u00efy nhie\u00e4t t\u00ecnh cu\u00fba quy\u00f9 tha\u00e0y co\u00e2 trong bo\u00e1n na\u00eam qua va\u00f8 \u00f1\u00f6\u00f4\u00efc s\u00f6\u00ef giu\u00f9p \u00f1\u00f4\u00f5 ta\u00e4n t\u00ecnh cu\u00fba ca\u00f9c co\u00e2 chu\u00f9, anh ch\u00f2 ta\u00efi Cu\u00efc thue\u00e1 t\u00e6nh An Giang em \u00f1a\u00f5 hoa\u00f8n tha\u00f8nh ba\u00f8i kho\u00f9a lua\u00e4n cu\u00fba m\u00ecnh.

Em xin cha\u00e2n tha\u00f8nh ca\u00fbm \u00f4n ta\u00e1t ca\u00fb ca\u00f9c quy\u00f9 tha\u00e0y co\u00e2 \u00f1a\u00f5 truye\u00e0n \u00f1a\u00eft kie\u00e1n th\u00f6\u00f9c va\u00f8 kinh nghie\u00e4m quy\u00f9 ba\u00f9u giu\u00f9p em co\u00f9 \u00f1\u00f6\u00f4\u00efc ne\u00e0n ta\u00fbng ho\u00efc va\u00e1n v\u00f6\u00f5ng cha\u00e9c phu\u00efc vu\u00ef cho qua\u00f9 tr\u00ecnh nghie\u00e2n c\u00f6\u00f9u, th\u00f6\u00efc hie\u00e4n kho\u00f9a lua\u00e4n to\u00e1t nghie\u00e4p va\u00f8 qua\u00f9 tr\u00ecnh co\u00e2ng ta\u00f9c sau na\u00f8y.

Em xin cha\u00e2n tha\u00f8nh ca\u00fbm \u00f4n Tha\u00efc s\u00f3 Nguye\u00e3n Duy Nh\u00f6\u00f9t \u00f1a\u00f5 nhie\u00e4t t\u00ecnh h\u00f6\u00f4\u00f9ng da\u00e3n
em trong suo\u00e1t th\u00f4\u00f8i gian la\u00f8m kho\u00f9a lua\u00e4n.

Xin cha\u00e2n tha\u00f8nh ca\u00fbm \u00f4n s\u00f6\u00ef quan ta\u00e2m, giu\u00f9p \u00f1\u00f4\u00f5 nhie\u00e4t t\u00ecnh cu\u00fba ca\u00f9c co\u00e2 chu\u00f9, anh ch\u00f2 ta\u00efi Cu\u00efc thue\u00e1 t\u00e6nh An Giang \u00f1a\u00f5 ta\u00efo mo\u00efi \u00f1ie\u00e0u kie\u00e4n thua\u00e4n l\u00f4\u00efi giu\u00f9p em hoa\u00f8n tha\u00f8nh kho\u00f9a lua\u00e4n cu\u00fba m\u00ecnh.

Ma\u00ebc du\u00f8 co\u00f9 nhie\u00e0u co\u00e1 ga\u00e9ng nh\u00f6ng do th\u00f4\u00f8i gian nghie\u00e2n c\u00f6\u00f9u ve\u00e0 l\u00f3nh v\u00f6\u00efc thue\u00e1 co\u00f8n qua\u00f9 \u00edt, la\u00efi kho\u00e2ng co\u00f9 kinh nghie\u00e4m th\u00f6\u00efc tie\u00e3n ne\u00e2n kho\u00e2ng tra\u00f9nh kho\u00fbi nhie\u00e0u thie\u00e1u so\u00f9t va\u00f8 ha\u00efn che\u00e1. K\u00ednh mong \u00f1\u00f6\u00f4\u00efc s\u00f6\u00ef h\u00f6\u00f4\u00f9ng da\u00e3n, \u00f1o\u00f9ng go\u00f9p y\u00f9 kie\u00e1n cu\u00fba quy\u00f9 tha\u00e0y co\u00e2.

Xin cha\u00e2n tha\u00f8nh ca\u00fbm \u00f4n
Long Xuye\u00e2n, nga\u00f8y 5 tha\u00f9ng 5 na\u00eam 2004
Sinh vie\u00e2n th\u00f6\u00efc hie\u00e4n
Huy\u00f8nh Ha\u00f8 Tha\u00f9i D\u00f6\u00f4ng
M\u1ee4C L\u1ee4C
Trang

PH\u1ea6N M\u1ede \u0110\u1ea6U
PH\u1ea6N N\u1ed8I DUNG
Ch\u01b0\u01a1ng I: T\u1ed4NG QUAN V\u1ec0 THU\u1ebe - THU\u1ebe GTGT....................................................1

1. Kh\u00e1i ni\u1ec7m v\u1ec1 thu\u1ebf.......................................................................................................1
2. C\u00e1c\u0111\u1eb7c\u0111i\u1ec3m c\u1ee7a thu\u1ebf Nh\u00e0 n\u01b0\u1edbc..............................................................................2
2.1. Thu\u1ebf l\u00e0 m\u1ed9t kho\u1ea3n\u0111\u1ed9ng vi\u00ean b\u1eaft bu\u1ed9c
g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n l\u1ef1c ch\u00ednh tr\u1ecb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc....................................................2
2.2. Thu\u1ebf Nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c\u0111\u1ed9ng vi\u00ean
mang t\u00ednh ch\u1ea5t kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp..............................................................2
2.3. Thu\u1ebf Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m tr\u00f9 ph\u00e2n ph\u1ed1i
ch\u1ee9a\u0111\u1ef1ng c\u00e1c y\u1ebfu t\u1ed1 kinh t\u1ebf - x\u00e3 h\u1ed9i...................................................................3
2.4. Trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng h\u00ecnh th\u1ee9c thu thu\u1ebf b\u1eb1ng ti\u1ec1n l\u00e0 ph\u1ed5 bi\u1ebfn.............3
3. Vai tr\u00f2 c\u1ee7a thu\u1ebf trong n\u1ec1n kinh t\u1ebf th\u1ecb tr\u01b0\u1eddng..........................................................3

3.1. Thu\u1ebf l\u00e0 ngu\u1ed3n thu ch\u1ee7 y\u1ebfu c\u1ee7a ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.........................................3 3.2. Thu\u1ebf l\u00e0 c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd v\u00e0\u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4 n\u1ec1n kinh t\u1ebf........................................4 3.3. Thu\u1ebf g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n b\u00ecnh \u0111\u1eb3ng v\u00e0 c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i...................................5

4. Ph\u00e2n lo\u1ea1i thu\u1ebf..............................................................................................................6
4.1. C\u0103n c\u1ee9 v\u00e0o\u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.............................................................................6
4.1.1. Thu\u1ebf tr\u1ef1c thu.....................................................................................................6
4.1.2. Thu\u1ebf gi\u00e1n thu....................................................................................................7
4.2. C\u0103n c\u1ee9 v\u00e0o\u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf............................................................................7
5. H\u1ec7 th\u1ed1ng Ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf........................................................................................8

5.1. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng...............................................................................................8 5.2. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p................................................................................8 5.3. Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t............................................................................................8 5.4. Thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u..................................................................................9

6. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng....................................................................................................9

6.1. Kh\u00e1i ni\u1ec7m v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.........................................................................9 6.2.\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.............................................................................................10 6.3.\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf..............................................................................................10 6.4.\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT....................................................10 6.5 C\u0103n c\u1ee9 t\u00ednh thu\u1ebf GTGT........................................................................................11

6.5.1. Gi\u00e1 t\u00ednh thu\u1ebf GTGT........................................................................................11

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