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Giao Trinh Thue

Giao Trinh Thue

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4.33

(3)
|Views: 3,826|Likes:
Published by api-3849435

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Published by: api-3849435 on Oct 19, 2008
Copyright:Attribution Non-commercial

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03/18/2014

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PHA\u00d9P LUA\u00c4T
VE\u00c0 THUE\u00c1 (I)
BO\u00c4 GIA\u00d9O DU\u00cfC \u2013 \u00d1A\u00d8O TA\u00cfO
\u00d1A\u00cfI HO\u00cfC M\u00d4\u00db TP. HO\u00c0 CH\u00cd MINH
\ue001\ue002
Gia\u00fbng vie\u00e2n:
Tie\u00e1n S\u00f3 Phan Hie\u00e5n Minh
To\u00e2 Va\u00ean Ye\u00e2n

Ta\u00f8i lie\u00e4u bie\u00e2n soa\u00efn cho sinh vie\u00e2n:
+ Khoa Kinh te\u00e1 \u2013 Qua\u00fbn tr\u00f2 kinh doanh.
+ Khoa Ke\u00e1 toa\u00f9n \u2013 Ta\u00f8i ch\u00ednh \u2013 Nga\u00e2n ha\u00f8ng.
+ Trung ta\u00e2m \u00f1a\u00f8o ta\u00efo t\u00f6\u00f8 xa.
+ Trung ta\u00e2m bo\u00e0i d\u00f6\u00f4\u00f5ng nghie\u00e4p vu\u00ef ke\u00e1 toa\u00f9n.

TP. HO\u00c0 CH\u00cd MINH \u2013 08/2006
MU\u00cfC LU\u00cfC

CH\u00d6\u00d4NG 1: TO\u00c5NG QUAN VE\u00c0 THUE\u00c1..........................................................................................1 CH\u00d6\u00d4NG 2: THUE\u00c1 THU NHA\u00c4P DOANH NGHIE\u00c4P...................................................................6 CH\u00d6\u00d4NG 3: THUE\u00c1 THU NHA\u00c4P \u00d1O\u00c1I V\u00d4\u00d9I NG\u00d6\u00d4\u00d8I CO\u00d9 THU NHA\u00c4P CAO............................25 CH\u00d6\u00d4NG 4: THUE\u00c1 GIA\u00d9 TR\u00d2 GIA TA\u00caNG..................................................................................36 CH\u00d6\u00d4NG 5: THUE\u00c1 TIE\u00c2U THU\u00cf \u00d1A\u00cbC BIE\u00c4T (TT\u00d1B)................................................................47 CH\u00d6\u00d4NG 6: THUE\u00c1 XUA\u00c1T KHA\u00c5U, THUE\u00c1 NHA\u00c4P KHA\u00c5U.......................................................54 CH\u00d6\u00d4NG 7: THUE\u00c1 S\u00d6\u00db DU\u00cfNG \u00d1A\u00c1T NO\u00c2NG NGHIE\u00c4P.............................................................66 CH\u00d6\u00d4NG 8: THUE\u00c1 NHA\u00d8 \u00d1A\u00c1T VA\u00d8 TIE\u00c0N THUE\u00c2 \u00d1A\u00c1T............................................................69 CH\u00d6\u00d4NG 9: THUE\u00c1 CHUYE\u00c5N QUYE\u00c0N S\u00d6\u00db DU\u00cfNG \u00d1A\u00c1T.........................................................73 CH\u00d6\u00d4NG 10: THUE\u00c1 TA\u00d8I NGUYE\u00c2N............................................................................................78 CH\u00d6\u00d4NG 11: PH\u00cd VA\u00d8 LE\u00c4 PH\u00cd.....................................................................................................82 CH\u00d6\u00d4NG 12: CA\u00d9C LOA\u00cfI LE\u00c4 PH\u00cd...............................................................................................86 CH\u00d6\u00d4NG 13: HO\u00d9A \u00d1\u00d4N................................................................................................................92 CH\u00d6\u00d4NG 14: T\u00d6\u00cf KHAI \u2013 T\u00d6\u00cf NO\u00c4P THUE\u00c1 KINH NGHIE\u00c4M MO\u00c4T SO\u00c1 QUO\u00c1C GIA............94 CH\u00d6\u00d4NG 15: T\u00ccNH H\u00ccNH KY\u00d9 KE\u00c1T VA\u00d8 TH\u00d6\u00cfC HIE\u00c4N HIE\u00c4P \u00d1\u00d2NH TRA\u00d9NH \u00d1A\u00d9NH THUE\u00c1 HAI LA\u00c0N \u00d4\u00db VIE\u00c4T NAM.................................................................................................................96 CH\u00d6\u00d4NG 16: CH\u00cdNH SA\u00d9CH THUE\u00c1 V\u00d4\u00d9I WTO.......................................................................101 TA\u00d8I LIE\u00c4U THAM KHA\u00dbO............................................................................................................108

Pha\u00f9p lua\u00e4t ve\u00e0 thue\u00e1 (I)
Ch\u00f6\u00f4ng 1: To\u00e5ng quan ve\u00e0 thue\u00e1
TS.Phan Hie\u00e5n Minh
1
06092006 PL Thue I DHM
CH\u00d6\u00d4NG 1: TO\u00c5NG QUAN VE\u00c0 THUE\u00c1
I. KHA\u00d9I NIE\u00c4M VA\u00d8 CH\u00d6\u00d9C NA\u00caNG
A. Kha\u00f9i nie\u00e4m:

1. Ngh\u00f3a vu\u00ef ba\u00e9t buo\u00e4c.
2. Quye\u00e0n l\u00f4\u00efi.
3. X\u00f6\u00fb ly\u00f9 vi pha\u00efm.

B. Ch\u00f6\u00f9c na\u00eang:
1. Pha\u00e2n pho\u00e1i va\u00f8 pha\u00e2n pho\u00e1i la\u00efi.
2. \u00d1ie\u00e0u tie\u00e1t kinh te\u00e1: ta\u00f9c \u00f1o\u00e4ng qua\u00f9 tr\u00ecnh sa\u00fbn xua\u00e1t theo 3 h\u00f6\u00f4\u00f9ng:

a. Ta\u00f9c \u00f1o\u00e4ng \u00f1e\u00e1n m\u00f6\u00f9c \u00f1o\u00e4 va\u00f8 co\u00f9 ca\u00e2n to\u00e5ng ca\u00e0u.
b. Ta\u00f9c \u00f1o\u00e4ng \u00f1e\u00e1n tie\u00e0n l\u00f6\u00f4ng.
c.

Ta\u00f9c \u00f1o\u00e4ng \u00f1e\u00e1n mua sa\u00e9m.
II. HE\u00c4 THO\u00c1NG LUA\u00c4T THUE\u00c1 HIE\u00c4N HA\u00d8NH
A. Go\u00e0m 6 lua\u00e4t va\u00f8 3 pha\u00f9p le\u00e4nh
Nho\u00f9m huy \u00f1o\u00e4ng t\u00f6\u00f8 thu nha\u00e4p Nho\u00f9m huy \u00f1o\u00e4ng t\u00f6\u00f8 s\u00f6\u00fb du\u00efng
thu nha\u00e4p (tie\u00e2u du\u00f8ng)
Nho\u00f9m huy \u00f1o\u00e4ng t\u00f6\u00f8 ta\u00f8i sa\u00fbn

1. Thue\u00e1 thu nha\u00e4p \u00f1o\u00e1i v\u00f4\u00f9i ng\u00f6\u00f4\u00f8i co\u00f9 thu nha\u00e4p cao (pha\u00f9p le\u00e4nh)

2. Thue\u00e1 thu nha\u00e4p doanh
nghie\u00e4p (Lua\u00e4t)
1. Thue\u00e1 gia\u00f9 tr\u00f2 gia ta\u00eang
(Lua\u00e4t)
2. Thue\u00e1 tie\u00e2u thu\u00ef \u00f1a\u00ebc bie\u00e4t
(lua\u00e4t)
3. Thue\u00e1 xua\u00e1t kha\u00e5u, thue\u00e1
nha\u00e4p kha\u00e5u (Lua\u00e4t)
1. Thue\u00e1 Nha\u00f8 \u00f1a\u00e1t (Pha\u00f9p le\u00e4nh)
2. Thue\u00e1 s\u00f6\u00fb du\u00efng \u00f1a\u00e1t no\u00e2ng nghie\u00e4p
(Lua\u00e4t)
3. Thue\u00e1 chuye\u00e5n quye\u00e0n s\u00f6\u00fb du\u00efng
\u00f1a\u00e1t (Lua\u00e4t)
4. Thue\u00e1 ta\u00f8i nguye\u00e2n (Pha\u00f9p le\u00e4nh)
B. Pha\u00e2n bie\u00e4t thue\u00e1, le\u00e4 ph\u00ed, ph\u00ed:
\u2212
Pha\u00e2n bie\u00e4t theo h\u00ecnh th\u00f6\u00f9c x\u00f6\u00fb ly\u00f9 vi pha\u00efm.
\u2212
Pha\u00e2n bie\u00e4t theo h\u00ecnh th\u00f6\u00f9c va\u00ean ba\u00fbn pha\u00f9p lua\u00e4t.
III. PHA\u00c2N LOA\u00cfI THUE\u00c1
1. Thue\u00e1 tr\u00f6\u00efc thu:
\u2212
Thu tr\u00f6\u00efc tie\u00e1p n\u00f4i ng\u00f6\u00f4\u00f8i ch\u00f2u thue\u00e1: Thue\u00e1 thu nha\u00e4p doanh nghie\u00e4p, thue\u00e1 thu nha\u00e4p \u00f1o\u00e1i v\u00f4\u00f9i
nh\u00f6\u00f5ng ng\u00f6\u00f4\u00f8i co\u00f9 thu nha\u00e4p cao \u2026
\u2212
Ha\u00f8nh vi vi pha\u00efm: Se\u00f5 b\u00f2 sai a\u00f9p hoa\u00ebc pha\u00f9t ma\u00f5i ta\u00f8i sa\u00fbn.
2. Thue\u00e1 gia\u00f9n thu:
\u2212
Ng\u00f6\u00f4\u00f8i ch\u00f2u tra\u00f9ch nhie\u00e4m la\u00f8 ng\u00f6\u00f4\u00f8i tie\u00e2u du\u00f8ng, nh\u00f6ng so\u00e1 thue\u00e1 \u00f1\u00f6\u00f4\u00efc thu qua ca\u00f9c ca\u00f9 nha\u00e2n
hoa\u00ebc to\u00e5 ch\u00f6\u00f9c kinh doanh: Thue\u00e1 gia\u00f9 tr\u00f2 gia ta\u00eang, thue\u00e1 tie\u00e2u thu\u00ef \u00f1a\u00ebc bie\u00e4t \u2026
\u2212
Ha\u00f8nh vi vi pha\u00efm \u00f1\u00f6\u00f4\u00efc xem la\u00f8 chie\u00e1m du\u00efng ta\u00f8i sa\u00fbn Nha\u00f8 n\u00f6\u00f4\u00f9c.
3. \u00d6u nh\u00f6\u00f4\u00efc \u00f1ie\u00e5m thue\u00e1 gia\u00f9n thu, thue\u00e1 tr\u00f6\u00efc thu:
Thue\u00e1 tr\u00f6\u00efc thu
Thue\u00e1 gia\u00f9n thu
\u00d6u \u00f1ie\u00e5m

A. Phu\u00f8 h\u00f4\u00efp nguye\u00e2n ta\u00e9c co\u00e2ng ba\u00e8ng h\u00f4\u00efp ly\u00f9 ve\u00e0 thue\u00e1

a. Thu nhanh, thu de\u00e3
b. Kho\u00e2ng ga\u00e2y pha\u00fbn \u00f6\u00f9ng ta\u00e2m
ly\u00f9 ng\u00f6\u00f4\u00f8i tie\u00e2u du\u00f8ng

Nh\u00f6\u00f4\u00efc \u00f1ie\u00e5m a. T\u00edch ca\u00f9ch bie\u00e5u lo\u00e4 de\u00e3 ga\u00e2y pha\u00fbn \u00f6\u00f9ng ta\u00e2m ly\u00f9 cu\u00fba ng\u00f6\u00f4\u00f8i ch\u00f2u thue\u00e1

b. Thu cha\u00e4m, kho\u00f9 thu

a. Kho\u00e2ng pha\u00e2n bie\u00e4t \u00f1o\u00e1i x\u00f6\u00fb gi\u00f6\u00f5a ca\u00f9c ta\u00e0ng l\u00f4\u00f9p da\u00e2n c\u00f6, ch\u00f6a ba\u00fbo \u00f1a\u00fbm nguye\u00e2n ta\u00e9c co\u00e2ng ba\u00e8ng h\u00f4\u00efp ly\u00f9 ve\u00e0 thue\u00e1

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