Giao Trinh Thue

BO GIAO DUC AO TAO AI HOC M TP.
HO CH MINH
YZ
PHAP LUAT VE THUE (I)

Tien S Phan Hien Minh To Van Yen
Giang vien:
Tai lieu bien soan cho sinh vien: + Khoa Kinh te Quan tr kinh doanh. + Khoa Ke toan Tai chnh Ngan hang. + Trung tam ao tao t xa. + Trung tam boi dng nghiep vu ke toan.
TP. HO CH MINH 08/2006
MUC LUC
CHNG 1: TONG QUAN VE THUE .......................................................................................... 1 CHNG 2: THUE THU NHAP DOANH NGHIEP ................................................................... 6 CHNG 3: THUE THU NHAP OI VI NGI CO THU NHAP CAO ............................ 25 CHNG 4: THUE GIA TR GIA TANG .................................................................................. 36 CHNG 5: THUE TIEU THU AC BIET (TTB) ................................................................ 47 CHNG 6: THUE XUAT KHAU, THUE NHAP KHAU ....................................................... 54 CHNG 7: THUE S DUNG AT NONG NGHIEP ............................................................. 66 CHNG 8: THUE NHA AT VA TIEN THUE AT ............................................................ 69 CHNG 9: THUE CHUYEN QUYEN S DUNG AT ......................................................... 73 CHNG 10: THUE TAI NGUYEN ............................................................................................ 78 CHNG 11: PH VA LE PH ..................................................................................................... 82 CHNG 12: CAC LOAI LE PH ............................................................................................... 86 CHNG 13: HOA N................................................................................................................ 92 CHNG 14: T KHAI T NOP THUE KINH NGHIEM MOT SO QUOC GIA ............ 94 CHNG 15: TNH HNH KY KET VA THC HIEN HIEP NH TRANH ANH THUE HAI LAN VIET NAM ................................................................................................................. 96 CHNG 16: CHNH SACH THUE VI WTO ....................................................................... 101 TAI LIEU THAM KHAO ............................................................................................................ 108
Phap luat ve thue (I)
Chng 1: Tong quan ve thue
CHNG 1: TONG QUAN VE THUE

I. KHAI NIEM VA CHC NANG A. Khai niem: 1. Ngha vu bat buoc. 2. Quyen li. 3. X ly vi pham. B. Chc nang: 1. Phan phoi va phan phoi lai. 2. ieu tiet kinh te: tac ong qua trnh san xuat theo 3 hng: a. Tac ong en mc o va co can tong cau. b. Tac ong en tien lng. c. Tac ong en mua sam. II. HE THONG LUAT THUE HIEN HANH A. Gom 6 luat va 3 phap lenh Nhom huy ong t thu nhap Nhom huy ong t s dung Nhom huy ong t tai san thu nhap (tieu dung) 1. Thue thu nhap oi vi 1. Thue gia tr gia tang 1. Thue Nha at (Phap lenh) ngi co thu nhap cao (Luat) 2. Thue s dung at nong nghiep (phap lenh) 2. Thue tieu thu ac biet (Luat) 2. Thue thu nhap doanh (luat) 3. Thue chuyen quyen s dung nghiep (Luat) 3. Thue xuat khau, thue at (Luat) nhap khau (Luat) 4. Thue tai nguyen (Phap lenh) B. Phan biet thue, le ph, ph: Phan biet theo hnh thc x ly vi pham. Phan biet theo hnh thc van ban phap luat. III. PHAN LOAI THUE 1. Thue trc thu: Thu trc tiep ni ngi chu thue: Thue thu nhap doanh nghiep, thue thu nhap oi vi nhng ngi co thu nhap cao Hanh vi vi pham: Se b sai ap hoac phat mai tai san. 2. Thue gian thu: Ngi chu trach nhiem la ngi tieu dung, nhng so thue c thu qua cac ca nhan hoac to chc kinh doanh: Thue gia tr gia tang, thue tieu thu ac biet Hanh vi vi pham c xem la chiem dung tai san Nha nc. 3. u nhc iem thue gian thu, thue trc thu: Thue trc thu A. Phu hp nguyen tac cong bang hp ly ve thue a. Tch cach bieu lo de gay phan ng tam ly cua ngi chu thue b. Thu cham, kho thu Thue gian thu a. Thu nhanh, thu de b. Khong gay phan ng tam ly ngi tieu dung a. Khong phan biet oi x gia cac tang lp dan c, cha bao am nguyen tac cong bang hp ly ve thue
u iem
Nhc iem
TS.Phan Hien Minh
06092006 PL Thue I DHM
IV.
TY LE THUE SO GDP
Nguon IMF V. A. LY THUYET TRONG CUNG LY THUYET TRONG CAU Ly thuyet trong cung Vao nhng nam 80, trng phai trong cung (vi cac ai bieu la A. Laffer, Winniski,...) Nhiem vu cua Nha nc la xay dng cac ieu kien e kch thch kinh te xuat hien. Van e khong phai la kch thch cau, ma la tang nang suat. Muon tang nang suat phai kch thch lao ong, au t va tiet kiem Phai trong cung cho rang thue suat cao lam giam mc o va qui mo tiet kiem, ong thi thu tieu nhiet tnh kinh doanh, ong lc au t.. B. Ly thuyet trong cau Ly thuyet cua J.M.Keynes, co the coi la ai dien tieu bieu cua trng phai trong cau. Muon ay manh san xuat, bao am can oi cung cau tren th trng th phai tm bien phap kch thch cau co hieu qua. Ly thuyet trong cau cua Keynes, la mot cuoc cach mang trong kinh te hoc va nhng ngi theo trng phai cua ong tiep tuc co vu ap dung hoc thuyet nay vao thc te, nhat la cac nc phat trien, vi nhng bo sung va phat trien mi. He qua cua viec gia tang qua mc s can thiep cua Nha nc vao nen kinh te la qui mo chi ngan sach qua ln, cac mc thue dang len cao, thu tieu ong c kinh doanh va au t, bop nghet c che th trng. VI. CAC HNH THC LIEN KET KINH TE 1. Hiep hoi mau dch t do (FREE TRADE ASSOCIATION - FTA) 2. Lien minh thue quan (Custom Union) 3. Th trng chung (Common market) 4. Lien minh kinh te (Economic Union) VII. CAC BIEN PHAP THC HIEN CHNH SACH NGOAI THNG Thue quan
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TS.Phan Hien Minh
Bien phap han che so lng Bien phap tai chnh tien te phi thue quan Bien phap ky thuat VIII. SA OI BO SUNG LUAT THUE THEO HNG 1. M rong oi tng chu thue, thu hep dien khong chu thue (ac biet oi vi luat thue GTGT) e am bao tnh lien hoan cua thue GTGT, tao ieu kien cho cac c s kinh doanh, giam chi ph, nang cao hieu qua va kha nang canh tranh. 2. Thu gon so lng mc thue suat e gop phan thuc ay hn na chuyen dch c cau kinh te. 3. Thong nhat ngha vu thue, gia doanh nghiep trong nc va doanh nghiep co von au t nc ngoai, tao moi trng kinh doanh bnh ang trong viec thc hien ngha vu thue. 4. Giam ty le ieu tiet ve thue TNDN e cac to chc, ca nhan san xuat kinh doanh co ieu kien au t, oi mi cong nghe, phat trien san xuat kinh doanh, ay manh xuat khau. 5. Tng bc n gian thu tuc hanh chnh ve thue e tien ti oi tng nop thue t khai, t tnh, t nop thue gan lien vi tang cng chc nang quan ly, giam sat cua c quan thue. IX. CAC YEU TO CUA LUAT THUE 1. oi tng nop thue: chu the cua thue (ngi nop thue). 2. oi tng chu thue: can ban chu thue (thu nhap, tai san, hang hoa hoac dch vu). 3. Trng hp khong thuoc dien chu thue. 4. Can c tnh thue: gia tnh thue. 5. Thue suat: T le co nh; Luy tien tng phan; Luy tien toan phan; Thue suat tuyet oi. 6. Phng phap tnh thue. 7. Ke khai, quyet toan thue, nop thue. 8. Mien giam thue, u ai thue. 9. X ly vi pham, khieu nai, khi kien. X. TOM TAT CAC Y QUAN TRONG He thong Luat thue cua Viet Nam. Thue trc thu Thue gian thu u nhc iem. Cac bien phap thc hien chnh sach ngoai thng vi xu the hoi nhap. nh hng chien lc cai cach thue. Cac yeu to cua luat thue. XI. CAU HOI 1. Trnh bay u iem, nhc iem cua thue gian thu va thue trc thu? Theo cac anh ch vi xu the hoi nhap, he thong thue hien hanh cua Viet Nam nen tap trung thue gian thu hay thue trc thu? V sao? 2. Chc nang cua thue. XII. TAI LIEU OC THEM: GS Tien s Nguyen Thanh Tuyen Tien s Nguyen Ngoc Thanh, Giao trnh thue, NXB Thong Ke (2001): Chng 1 en Chng 4 (trang 1 en trang 86). ThS Phan Hien Minh TS Nguyen Ngoc Thanh ThS Chau Thanh Ngha, Giao trnh thue thc hanh, NXB Thong ke (2001): Chng 1 (trang 1 en 10). XIII. PHU LUC 1. Trang Web:
TS.Phan Hien Minh 3
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STT 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38
Bo Tai Chnh: www.mof.gov.vn Tong Cuc Thue: www.gdt.gov.vn Uy ban Nhan dan TP.HCM: www.doithoaidn.hochiminhcity.gov.vn Danh sach c quan tuyen truyen ho tr cac to chc va ca nhan nop thue cua nganh Thue:
a phng 2 Tong Cuc Thue Cuc Thue TP Ha Noi Cuc Thue TP Ho Ch Minh Cuc Thue An Giang Cuc Thue Bac Lieu Cuc Thue Ba Ra Vung Tau Cuc Thue Bac Can Cuc Thue Bac Ninh Cuc Thue Bac Giang Cuc Thue Ben Tre Cuc Thue Bnh Dng Cuc Thue Bnh nh Cuc Thue Bnh Phc Cuc Thue Bnh Thuan Cuc Thue Cao Bang Cuc Thue Can Th Cuc Thue Ca Mau Cuc Thue TP a Nang Cuc Thue ak Nong Cuc Thue ac Lac Cuc Thue ong Nai Cuc Thue ong Thap Cuc Thue ien Bien Cuc Thue Gia Lai Cuc Thue Ha Giang Cuc Thue Ha Nam Cuc Thue Ha Tay Cuc Thue Ha Tnh Cuc Thue Hai Dng Cuc Thue Hai Phong Cuc Thue Hau Giang Cuc Thue Hoa Bnh Cuc Thue Hng Yen Cuc Thue Khanh Hoa Cuc Thue Kien Giang Cuc Thue Kon Tum Cuc Thue Lai Chau Cuc Thue Lang Sn a ch c quan 3 So 123 Lo uc Ha Noi So 25 Thai Thnh, ong a, Ha Noi So 140 Nguyen Th Minh Khai, Quan 3, TP Ho Ch Minh So 10 Bui Van Danh, P. My Xuyen, TP Long Xuyen, T. An Giang So 117 119 Hoang Van Thu, P.3, TX Bac Lieu, T. Bac Lieu ng 3/2, TP Vung Tau Phng Phung Ch Kien, TX Bac Can ng Nguyen Van ao TX Bac Ninh ng Xng Giang, TX Bac Giang So 615B QL 60, P. Phu Khng, TX Ben Tre QL 13, P. Phu Hoa, TX Thu Dau Mot So 236 ng Phan Boi Chau, TP Quy Nhn QL 14, P. Tan Phu, TX ong Xoai ng Nguyen Tat Thanh, TP Phan Thiet Bnh Thuan Pho Hoang Van Thu, P. Hp Giang, TX Cao Bang So 56 Nguyen Thai Hoc, TP Can Th So 1, ng An Dng Vng, P.7, TP Ca Mau So 08 Tran Phu, a Nang So 209 Tran Hng ao, TT Gia Ngha, T ak Nong So 12 Tran Hng ao, TP Buon Ma Thuot So 87 CMT8, P. Hoa Bnh, TP. Bien Hoa ng Nguyen Hue, P.1, TX Cao Lanh TX ien Bien Phu T ien Bien So 71B Hung Vng, TP Pleiku ng Yet Kieu, P. Nguyen Trai, TX Ha Giang Nga t ng Bien Hoa, TX Phu Ly, T Ha Nam So 36 ng To Hieu, P. Nguyen Trai, TX Ha ong Ha Tay ng Tran Phu, TX Ha Tnh Km So 2, Nguyen Lng Bang, P. Thanh Bnh, TP Hai Dng So 6 a Nang Ngo Quyen, TP Hai Phong ng 3/2 Khu vc 3, P.5, TX V Thanh Tran Hng ao, P. Phng Lam, TX Hoa Bnh So 302 ng Nguyen Van Linh, P. Hien Nam, TX Hng Yen So 1 Le Li, TP Nha Trang So 03 05 ng Mau Than, P. Vnh Thanh, TX Rach Gia So 92 Tran Phu, TX Kon Tum, T Kon Tum Pho Phong Chau, TT Tam ng, Lai Chau So 47 ng Le Li, P. Vnh Trai, TX Lang Sn 4 Ma tnh 4 04. 04. 08. 076. 0781. 064. 0281. 0241. 0240. 075. 0650. 056. 0651. 062. 026. 071. 0780. 0511. 050. 050. 061. 067. 023. 059. 019. 0351. 034. 039. 0320. 031. 071. 018. 0321. 058. 077. 060. 023. 052. ien thoai 5 9.719.461 5.146.087 9.330.608 841.623 823.947 511.524 870.713 822.347 857.284 826.160 822.854 821.263 879.193 822.767 852.724 820.731 836.084 823.556 844.274 811.074 847.835 870.881 825.242 871.076 863.361 851.553 829.757 857.811 890.947 827.472 876.744 851.126 865.733 822.028 861.615 864.658 876.572 875.858
TS.Phan Hien Minh
Phap luat ve thue (I) 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 Cuc Thue Lao Cai Cuc Thue Lam ong Cuc Thue Long An Cuc Thue Nam nh Cuc Thue Nghe An Cuc Thue Ninh Bnh Cuc Thue Ninh Thuan Cuc Thue Phu Tho Cuc Thue Phu Yen Cuc Thue Quang Bnh Cuc Thue Quang Nam Cuc Thue Quang Ngai Cuc Thue Quang Ninh Cuc Thue Quang Tr Cuc Thue Soc Trang Cuc Thue Sn La Cuc Thue Tay Ninh Cuc Thue Thai Bnh Cuc Thue Thai Nguyen Cuc Thue Thanh Hoa Cuc Thue Tha Thien Hue Cuc Thue Tien Giang Cuc Thue Tra Vinh Cuc Thue Tuyen Quang Cuc Thue Vnh Long Cuc Thue Vnh Phuc Cuc Thue Yen Bai
Chng 1: Tong quan ve thue ng Hoang Lien Sn, TX Lao Cai So 1 ng Tran Phu, TP a Lat So 36 Thu Khoa Huan, P.1, TX Tan An So 325 ng Trng Chinh, TP Nam nh So 66 Nguyen Th Minh Khai, TP Vinh ng 1A, P. Tan Thanh, TX Ninh Bnh ng 16/4 TX Phan Rang Thap Cham Phng Gia Cam, TP Viet Tr So 72 Tan a, TX Tuy Hoa, T Phu Yen So 18A Quang Trung, TX ong Hi So 32 Tran Hng ao, TX Tam Ky, T Quang Nam So 255 ng Nguyen Nghiem, TX Quang Ngai So 423 Le Thanh Tong, P. Bach ang, TP Ha Long So 99 ng Le Duan, TX ong Ha, T Quang Tr So 1 Ho Hoan Kiem, P.2, TX Soc Trang So 3 ng To Hieu, TX Sn La So 226 ai lo 30/4, P.III, TX Tay Ninh So 98 ng Le Li, TX Thai Bnh To 33, P. Trng Vng, TP Thai Nguyen So 9 ng Phan Chu Trinh, Tp Thanh Hoa So 24 Le Li, TP Hue So 900 ng Ly Thng Kiet, P.5, TP My Tho ng 19/5, TX Tra Vinh Phng Minh Xuan, TX Tuyen Quang, T Tuyen Quang So 33/1 ng 3/2, P.1, TX Vnh Long, T Vnh Long Phng ong a, TX Vnh Yen, T Vnh Phuc Phng ong Tam, TP Yen Bai, T Yen Bai 020. 063. 072. 0352. 038. 030. 068. 0210. 057. 052. 051. 055. 033. 053. 079. 022. 066. 036. 0280. 037. 054. 073. 074. 027. 070. 0211. 029. 820.207 824.468 829.146 849.719 841.025 872.595 824.979 844.409 823.097 823.166 852.536 822.017 626.634 852.022 822.291 854.240 823.022 830.662 851.259 711.994 829.000 879.416 863.228 822.715 828.087 860.579 856.189
TS.Phan Hien Minh
Chng 2: Thue Thu nhap doanh nghiep
CHNG 2: THUE THU NHAP DOANH NGHIEP

I. KHAI NIEM VA TAC DUNG Thue Thu nhap doanh nghiep (TNDN) la loai thue trc thu anh vao phan thu nhap sau khi tr cac chi ph lien quan en thu nhap cua c s san xuat, kinh doanh, dch vu. Thue TNDN ap dung chung cho cac thanh phan kinh te, ieu chnh ca oi vi c s thng tru cua cong ty nc ngoai hoat ong kinh doanh tai Viet Nam, cac to chc, ca nhan nc ngoai hoat ong kinh doanh tai Viet Nam khong theo Luat au t nc ngoai tai Viet Nam (C s thng tru cua cong ty nc ngoai Viet Nam la c s kinh doanh ma thong qua c s nay cong ty nc ngoai tien hanh mot phan hay toan bo hoat ong kinh doanh cua mnh tai Viet Nam). OI TNG NOP THUE Ngoai cac doanh nghiep c cap phep Viet Nam, oi tng nop thue la: Ca nhan trong nc san xuat kinh doanh, hang hoa dch vu: bao gom: Ca nhan va nhom ca nhan kinh doanh Ho kinh doanh ca the Ca nhan hanh nghe oc lap co hoac khong co van phong, a iem hanh nghe co nh thuoc oi tng kinh doanh (tr ngi lam cong an lng phai ang ky nop thue thu nhap doanh nghiep vi c quan thue nh ; bac s, luat s, ke toan, kiem toan, hoa s, kien truc s, nhac s va nhng ngi hanh nghe oc lap khac Ca nhan cho thue tai san nh nha at, phng tien van tai may moc, thiet b va cac loai tai san khac. Ca nhan nc ngoai: kinh doanh tai Viet Nam hoac co thu nhap phat sinh tai Viet Nam, khong phan biet hoat ong kinh doanh c thc hien tai Viet Nam hay tai nc ngoai nh: Cho thue tai san, cho vay von, chuyen giao cong nghe, hoat ong t van, tiep th, quang cao. Cong ty nc ngoai: hoat ong kinh doanh thong qua c s thng tru tai Viet Nam C s thng tru la c s kinh doanh ma thong qua c s nay cong ty nc ngoai thc hien mot phan hay toan bo hoat ong kinh doanh cua mnh tai Viet Nam mang lai thu nhap. C s thng tru cua cong ty nc ngoai chu yeu bao gom cac hnh thc sau: Chi nhanh, van phong ieu hanh, nha may, xng san xuat, kho giao nhan hang hoa, phng tien van tai, ham mo, mo dau hoac kh ot, a iem tham do hoac khai thac tai nguyen thien nhien hay cac thiet b phng tien phuc vu cho viec tham do tai nguyen thien nhien. a iem xay dng, cong trnh xay dng, lap at, lap rap, cac hoat ong giam sat xay dng, cong trnh xay dng, lap at lap rap. C s cung cap cac dch vu bao gom ca dch vu t van thong qua ngi lam cong cho mnh hay mot oi tng khac ai ly cho cong ty nc ngoai. ai dien Viet Nam trong cac trng hp: Co tham quyen ky ket cac hp ong ng ten cong ty nc ngoai Khong co tham quyen ky ket cac hp ong ng ten cong ty nc ngoai nhng thng xuyen thc hien viec giao hang hoa cung ng dch vu tai Viet Nam. Trong trng hp Hiep nh tranh anh thue hai lan ma Cong hoa xa hoi chu ngha Viet Nam ky ket co quy nh khac ve c s thng tru th thc hien theo quy nh cua Hiep nh o.
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TS.Phan Hien Minh
III. TRNG HP KHONG THUOC DIEN NOP THUE THU NHAP DOANH NGHIEP Cac trng hp sau ay khong thuoc dien nop thue thu nhap doanh nghiep: 1. Hp tac xa, to hp tac san xuat nong nghiep co thu nhap t san pham trong trot, chan nuoi, nuoi trong thuy san 2. Ho gia nh, ca nhan nong dan san xuat nong nghiep co thu nhap t san pham trong trot, chan nuoi, nuoi trong thuy san, tr ho gia nh va ca nhan nong dan san xuat hang hoa ln, co thu nhap cao t san pham trong trot, chan nuoi, nuoi trong thuy san. 3. Nhng trng hp chuyen quyen s dung at, chuyen quyen thue at khong thuoc dien chu thue thu nhap t chuyen quyen s dung at, chuyen quyen thue at: C quan Nha nc co tham quyen giao at, cho thue at oi vi to chc kinh doanh theo quy nh cua Luat at ai. To chc kinh doanh tra lai at cho Nha nc hoac do Nha nc thu hoi at theo quy nh cua Phap luat. To chc kinh doanh ban nha xng cung vi chuyen quyen s dung at, chuyen quyen thue at e di chuyen a iem theo quy hoach. To chc kinh doanh gop von bang quyen s dung at e hp tac san xuat kinh doanh vi to chc, ca nhan trong nc va nc ngoai theo quy nh cua Phap luat. To chc kinh doanh chuyen quyen s dung at, chuyen quyen thue at do chia, tach, sat nhap, pha san. Chu doanh nghiep t nhan chuyen quyen s dung at trong trng hp tha ke ly hon theo quy nh cua phap luat, chuyen quyen s dung at gia chong vi v, gia cha me vi con cai, gia ong va vi chau noi, chau ngoai, gia anh ch em ruot vi nhau. 4. Tam thi cha thu thue thu nhap doanh nghiep oi vi ho gia nh va ca nhan nong dan san xuat hang hoa ln, co thu nhap cao t san pham trong trot, chan nuoi, nuoi trong thuy san cho en khi co quy nh cua Chnh phu IV. CAN C TNH THUE A. Thu nhap chu thue Thu nhap chu thue trong ky tnh thue c xac nh theo cong thc sau: Thu nhap chu Doanh thu e tnh Chi ph hp Thu nhap chu thue trong k = thu nhap chu thue - ly trong k + thue khac trong tnh thue trong k tnh thue tnh thue k tnh thue 1. Thu nhap chu thue trong ky tnh thue bao gom thu nhap chu thue cua hoat ong san xuat, kinh doanh, dch vu va thu nhap thue khac, ke ca thu nhap chu thue t hoat ong san xuat, kinh doanh, dch vu nc ngoai. Thu nhap nhan c t hoat ong san xuat, kinh doanh hang hoa dch vu nc ngoai. Viec xac nh thu nhap nhan c t hoat ong san xuat, kinh doanh hang hoa dch vu nc ngoai phai chu thue thu nhap doanh nghiep can c va Hiep nh quoc te ve tranh anh thue hai lan ma Cong hoa xa hoi chu ngha Viet Nam a ky ket. oi vi khoan thu nhap nhan c t hoat ong san xuat kinh doanh hang hoa dch vu tai nc ngoai ma Cong hoa xa hoi chu ngha Viet Nam cha ky Hiep nh quoc te ve tranh anh thue hai lan th thu nhap chu thue la khoan thu nhap trc khi nop thue thu nhap nc ngoai. Sau khi a xac nh so thue thu nhap doanh nghiep phai nop theo Luat thue thu nhap doanh nghiep th c tr so thue thu nhap a nop nc ngoai e nop vao ngan sach Nha nc. So thue a nop nc ngoai c tr khong vt qua so
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TS.Phan Hien Minh
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d.
e. f.
thue thu nhap doanh nghiep phai nop theo Luat thue thu nhap doanh nghiep Viet Nam (Xem Cau hoi so 7). Sau khi xac nh thu nhap chu thue theo cong thc tren ay c s kinh doanh c tr so lo cua cac ky tnh thue trc chuyen sang trc khi xac nh so thue thu nhap doanh nghiep phai nop theo quy nh (Xem Chuyen lo mot so nc ASEAN). Trong trng hp Hiep nh tranh anh thue hai lan ma Cong hoa xa hoi chu ngha Viet Nam ky ket co quy nh khac ve c s thng tru th thc hien theo quy nh cua Hiep nh o (Xem Chng 15). Ky tnh thue c xac nh theo nam dng lch. Trng hp c s kinh doanh ap dung nam tai chnh khac vi nam dng lch th ky tnh thue xac nh theo nam tai chnh ap dung. Doanh thu Doanh thu tnh thue TNDN oi vi c s kinh doanh nop thue gia tr gia tang theo phng phap khau tr thue: la doanh thu cha bao gom thue gia tr gia tang. V du: C s kinh doanh A la oi tng nop thue gia tr gia tang theo phng phap khau tr thue. Hoa n gia tr gia tang gom cac ch tieu nh sau: Gia ban: 100.000 ong. Thue GTGT (10%): 10.000 ong. Gia thanh toan: 110.000 ong. Doanh thu e tnh thu nhap chu thue la 100.000 ong (Xem Cau hoi so 3). Doanh thu tnh thue TNDN oi vi c s kinh doanh nop thue gia tr gia tang theo phng phap trc tiep tren gia tr gia tang: la doanh thu bao gom ca thue gia tr gia tang. V du: C s kinh doanh B la oi tng nop thue gia tr gia tang theo phng phap trc tiep tren gia tr gia tang. Hoa n ban hang ch ghi gia ban la 110.000 ong (gia a co thue). Doanh thu e tnh thu nhap chu thue la 110.000 ong. Doanh thu e tnh thu nhap chu thue trong mot so trng hp c xac nh nh sau: Doanh thu tnh thue TNDN oi vi hang hoa ban theo phng thc tra gop: c xac nh theo gia ban hang hoa tra tien mot lan, khong bao gom tien lai tra cham. Trng hp viec thanh toan theo hp ong mua ban tra gop keo dai nhieu ky tnh thue th doanh thu la so tien phai thu cua ngi mua trong ky tnh thue khong bao gom lai tra cham theo thi han quy nh trong hp ong. Viec xac nh chi ph oi vi hang hoa mua ban tra gop thc hien theo nguyen tac phu hp vi doanh thu. Doanh thu tnh thue TNDN oi vi hang hoa, dch vu do c s kinh doanh lam ra dung e trao oi; bieu, tang; trang b, thng cho ngi lao ong: c xac nh theo gia ban cua hang hoa, dch vu cung loai hoac tng ng tren th trng tai thi iem trao oi; bieu, tang; trang b, thng cho ngi lao ong. Doanh thu tnh thue TNDN oi vi hang hoa, dch vu do c s kinh doanh lam ra t dung e phuc vu cho qua trnh san xuat kinh doanh: nh: ien t dung, san pham san xuat ra dung lam tai san co nh, san pham xay dng c ban t lam la chi ph san xuat ra san pham o. Doanh thu tnh thue TNDN oi vi hoat ong gia cong hang hoa: la tien thu ve gia cong bao gom ca tien cong, nhien lieu, ong lc, vat lieu phu va chi ph khac phuc vu cho viec gia cong hang hoa. Doanh thu tnh thue TNDN oi vi c s kinh doanh nhan lam ai ly, ky gi ban hang ung gia quy nh cua c s kinh doanh giao ai ly, ky gi: la tien hoa hong c hng. Doanh thu tnh thue TNDN oi vi hoat ong cho thue tai san: la so tien thu tng ky theo hp ong (Xem Cau hoi so 1).
8
TS.Phan Hien Minh
g.
h.
i.
j. k.
l.
C. 1.
Trng hp ben thue tra tien trc cho nhieu nam th doanh thu e tnh thu nhap chu thue c xac nh phu hp vi viec xac nh chi ph cua c s kinh doanh. Tuy theo ieu kien ve viec xac nh chi ph hp ly, c s kinh doanh co the la chon mot trong hai phng phap xac nh doanh thu e tnh thu nhap chu thue nh sau: So tien thue xac nh theo tng nam bang (=) doanh thu tra tien trc chia (:) cho so nam tra tien trc. So tien thue tra trc cho nhieu nam. Trng hp c s kinh doanh trong thi gian u ai thue la chon phng phap xac nh doanh thu e tnh thu nhap chu thue la toan bo so tien thue ben thue tra trc cho nhieu nam th thu nhap chu thue c mien thue, giam thue bang (=) tong thu nhap chu thue chia (:) cho so nam ben thue tra tien trc nhan (x) vi so nam c mien thue, giam thue. Doanh thu tnh thue TNDN oi vi hoat ong cho vay, thu lai tien gi, thu nghiep vu cho thue tai chnh: la so lai phai thu trong ky c xac nh nh sau: So lai phai thu cua cac khoan n qua han khong a vao doanh thu. To chc tn dung phai theo doi so lai nay ngoai bang can oi ke toan, khi thu c th hach toan vao thu nghiep vu. So lai phai thu cua cac khoan cho vay trong han a a vao doanh thu nhng sau 90 ngay ma khach hang cha tra hoac cha en 90 ngay nhng a xac nh la khong thu c so lai th c loai tr khoi doanh thu e tnh thu nhap chu thue. Khoan doanh thu c giam nay to chc tn dung theo doi ngoai bang can oi ke toan, khi thu c th hach toan vao thu nghiep vu. Doanh thu tnh thue TNDN oi vi van tai hang khong: la toan bo so tien c hng t viec van chuyen hanh khach, hanh ly, hang hoa, khong phan biet a thu c tien hay cha thu c tien. Thi iem xac nh doanh thu e tnh thu nhap chu thue la thi iem hoan thanh dch vu van chuyen. oi vi hoat ong ban ien: la so tien ghi tren hoa n gia tr gia tang. Thi iem xac nh doanh thu e tnh thu nhap chu thue la ngay cuoi cung ghi ch so cong t ien the hien tren hoa n tnh tien ien. V du: Hoa n tien ien ghi ch so cong t t ngay 5/12 en ngay 5/1. Doanh thu cua hoa n nay c tnh vao thang 1. Doanh thu tnh thue TNDN oi vi hoat ong thu cc ien thoai, kinh doanh nc sach: doanh thu e tnh thu nhap chu thue c xac nh tng t nh hoat ong ban ien. Doanh thu tnh thue TNDN oi vi hoat ong kinh doanh bao hiem va tai bao hiem: la so tien phai thu ve ph bao hiem goc, ph ai ly giam nh, ph nhan tai bao hiem, thu hoa hong tai bao hiem va cac khoan thu khac. Doanh thu tnh thue TNDN oi vi hp ong hp tac kinh doanh theo hnh thc chia san pham, doanh thu e tnh thue thu nhap doanh nghiep c xac nh nh sau: Gia ban hang hoa ghi trong hoa n ban hang oi vi hang hoa ban tai th trng Viet Nam. Gia F0B tai cac ca khau xuat khau hang hoa oi vi hang hoa xuat khau. Chi ph hp ly Viec qui nh cu the khoan chi nao c hach toan vao chi ph, khoan chi nao khong c hach toan vao chi ph la van e rat quan trong. Tren thc te, khoan chi trc tiep cau thanh san pham (v du: khau hao TSC, nguyen vat lieu, tien lng, ) de xac nh, nhng co nhng khoan chi mang tnh gian tiep th kho xac nh hn. V du: chi ngh mat cho cong nhan, chi thng cuoi nam, chi ao tao, li the kinh doanh
9
TS.Phan Hien Minh
a. b. c. d. e. 2. 2.1. 2.2.
2.3. 2.4. 2.5.
2.6. a. b. c. d.
2.7.
2.8. 2.9. 2.10. 2.11.
2.12. a. b. c.
Co 5 nguyen tac xac nh cac khoan chi ph c khau tr trong thue TNDN la: Chi ph co lien quan en viec tao ra thu nhap cua doanh nghiep (khoan chi phai lien quan en doanh thu). Chi ph ma doanh nghiep thc s co chi ra, co hoa n, chng t hp phap. Chi ph co mc tra hp ly. Chi ph co tnh thu nhap hn la tnh von. Nhng khoan chi ph co tnh von c hieu la nhng khoan chi ph co lien quan en c cau von. Chi ph phai phu hp san lng tieu thu. Cac khoan chi ph hp ly c tr e tnh thu nhap chu thue: (Xem Cau hoi so 2) Chi ph khau hao cua tai san co nh s dung cho hoat ong san xuat, kinh doanh hang hoa, dch vu; Chi ph nguyen lieu, vat lieu, nhien lieu, nang lng, hang hoa thc te s dung vao san xuat, kinh doanh hang hoa dch vu lien quan en doanh thu, thu nhap chu thue trong ky c tnh theo mc tieu hao hp ly, gia thc te xuat kho do c s kinh doanh t xac nh va chu trach nhiem trc phap luat; Tien lng, tien cong, phu cap phai tra cho ngi lao ong theo quy nh cua Bo luat Lao ong, tien an gia ca, tien an nh lng; Chi ph nghien cu khoa hoc, cong nghe; sang kien, cai tien; y te; ao tao lao ong theo che o quy nh; tai tr cho giao duc; Chi ph dch vu mua ngoai: ien, nc, ien thoai, sa cha tai san co nh; tien thue tai san co nh; kiem toan; dch vu phap ly; thiet ke, xac lap va bao ve nhan hieu hang hoa; bao hiem tai san; chi tra tien s dung cac tai lieu ky thuat; bang sang che; giay phep cong nghe khong thuoc tai san co nh, cac dch vu ky thuat va dch vu mua ngoai khac; Cac khoan chi: Cac khoan chi cho lao ong n; Chi bao ho lao ong theo quy nh cua Bo luat Lao ong; Chi bao ve c s kinh doanh; chi cong tac ph; Trch nop quy bao hiem xa hoi; bao hiem y te thuoc trach nhiem cua c s kinh doanh s dung lao ong; kinh ph cong oan; chi ph ho tr cho hoat ong cua ang, oan the tai c s kinh doanh; khoan trch nop hnh thanh nguon chi ph quan ly cho cap tren va cac quy cua hiep hoi theo che o quy nh Chi tra lai tien vay von san xuat, kinh doanh, dch vu cua cac to chc tn dung, to chc tai chnh, cac to chc kinh te theo lai suat thc te; chi tra lai tien vay cua cac oi tng khac theo lai suat thc te, nhng toi a khong qua 1,2 lan mc lai suat cho vay cua ngan hang thng mai tai thi iem vay; Trch cac khoan d phong theo che o quy nh; Tr cap thoi viec cho ngi lao ong theo che o quy nh; Chi ve tieu thu hang hoa, dch vu bao gom: chi bao quan, chi bao goi, van chuyen, boc vac, kho thue, bai, bao hanh san pham hang hoa va dch vu; Chi ph quang cao, tiep th, khuyen mai, tiep tan, khanh tiet, chi ph giao dch, chi hoa hong moi gii, chi hoi ngh va cac khoan chi ph khac co lien quan trc tiep en hoat ong san xuat, kinh doanh hang hoa, dch vu (10% tong chi ph t 2.1 2.10); Cac khoan thue, ph, le ph, tien thue at phai nop co lien quan en hoat ong san xuat, kinh doanh, dch vu: Thue xuat khau, thue nhap khau; Thue tieu thu ac biet; Thue gia tr gia tang (oi tng ap dung phng phap trc tiep);
10
TS.Phan Hien Minh
d. e. f. g. h. i. 2.13.
3.
V.
Thue mon bai; Thue tai nguyen; Thue s dung at nong nghiep; Thue nha at; Cac khoan ph, le ph theo quy nh cua phap luat; Tien thue at; Chi ph quan ly kinh doanh do cong ty nc ngoai phan bo cho c s thng tru tai Viet Nam theo ty le doanh thu cua c s thng tru tai Viet Nam so vi tong doanh thu chung cua cong ty nc ngoai bao gom ca doanh thu cua c s thng tru cac nc; C s thng tru cua cong ty nc ngoai tai Viet Nam cha thc hien che o ke toan, hoa n, chng t nop thue theo phng phap ke khai th khong c tnh vao chi ph hp ly khoan chi ph quan ly kinh doanh do cong ty nc ngoai phan bo theo quy nh tai khoan nay. Cac khoan chi ph khong c tnh vao chi ph hp ly: (Xem Cau hoi so 4) Tien lng, tien cong do c s kinh doanh khong thc hien ung che o hp ong lao ong theo quy nh cua Phap luat ve lao ong, tr trng hp thue mn lao ong theo vu viec; Tien lng, tien cong cua chu doanh nghiep t nhan, thanh vien hp danh cua cong ty hp danh, chu ho ca the, ca nhan kinh doanh va tien thu lao tra cho cac sang lap vien, thanh vien hoi ong quan tr cua cong ty trach nhiem hu han, cong ty co phan khong trc tiep tham gia ieu hanh san xuat, kinh doanh hang hoa, dch vu; Cac khoan trch trc vao chi ph ma thc te khong chi gom: trch trc ve sa cha ln tai san co nh, ph bao hanh san pham hang hoa, cong trnh xay dng va cac khoan trch trc khac; Cac khoan chi khong co hoa n, chng t hoac hoa n, chng t khong hp phap; Cac khoan tien phat ve vi pham hanh chnh nh: vi pham luat giao thong, vi pham che o ang ky kinh doanh, vi pham ve ke toan thong ke, vi pham ve thue va cac vi pham hanh chnh khac; Cac khoan chi khong lien quan en doanh thu va thu nhap chu thue nh: chi ve au t xay dng c ban; chi ung ho cac a phng; chi ung ho cac oan the, to chc xa hoi nam ngoai c s kinh doanh; chi t thien va cac khoan chi khac khong lien quan en doanh thu va thu nhap chu thue; Cac khoan chi do cac nguon kinh ph khac ai tho nh: chi ph s nghiep; chi tr cap kho khan thng xuyen, kho khan ot xuat; THUE SUAT BO SUNG Thue suat ap dung oi vi thu nhap t chuyen quyen s dung at, chuyen quyen thue at la 28%. Sau khi tnh thue thu nhap theo mc thue suat 28%, phan thu nhap con lai phai tnh thue thu nhap bo sung theo bieu luy tien tng phan di ay (Xem Cau hoi so 8):
Bieu Thue Luy Tien Tng Phan Bac Ty suat thu nhap con lai tren chi ph Thue suat en 15% 0% Tren 15% en 30% 10% Tren 30% en 45% 15%
TS.Phan Hien Minh 11
VI.
Tren 45% en 60% 20% Tren 60% 25% THUE THU NHAP DOANH NGHIEP OI VI NHA THAU, NHA THAU PHU NC NGOAI To chc, ca nhan nc ngoai kinh doanh khong co c s thng tru tai Viet Nam, nhng co thu nhap tai Viet Nam th to chc, ca nhan tai Viet Nam khi chi tra thu nhap cho to chc ca nhan nc ngoai co trach nhiem ke khai va khau tr tien thue thu nhap doanh nghiep theo ty le % tnh tren tong so tien chi tra cho to chc, ca nhan nc ngoai do Bo Tai chnh quy nh phu hp vi tng nganh nghe kinh doanh. So thue TNDN c xac nh theo ty le % tren doanh thu tnh thue cua nha thau theo tng nganh nghe nh sau: STT 1 2 3 4 5 6 NGANH NGHE KINH DOANH Thng mai phan phoi, cung cap hang hoa, nguyen lieu, vat t, may moc thiet b tai Viet Nam. Dch vu Xay dng San xuat, van tai, kinh doanh khac Lai tien vay Thu nhap ban quyen Ty le % Thue TNDN tnh tren doanh thu 1% 5% 2% 2% 10% 10%
Doanh thu tnh thue e xac nh thue TNDN la doanh thu nha thau nhan c ke ca khoan thue va chi ph do Ben Viet Nam tra thay cho nha thau. Trng hp, nha thau nhan doanh thu khong bao gom thue TNDN phai nop th doanh thu tnh thue phai c quy oi thanh doanh thu co thue theo cong thc sau (Xem Cau hoi so 9): Doanh thu chu thue = Doanh thu thc nhan (khong bao gom thue TNDN) 1 Ty le % thue TNDN tnh tren doanh thu chu thue
VII. THUE THU NHAP DOANH NGHIEP OI VI HO KINH DOANH KHONG THC HIEN CHE O KE TOAN, HOA N Viec an nh doanh thu e tnh thu nhap chu thue phai bao am ung quy trnh, cong khai, dan chu. Tong cuc thue hng dan cac cuc thue xac nh ty le (%) thu nhap chu thue tren doanh thu lam can c tnh thue thu nhap doanh nghiep phu hp vi tng nganh nghe kinh doanh va am bao s hai hoa gia cac a phng trong ca nc (xem phan phu luc Chng 2). Thue TNDN nop = Doanh thu an nh X Ty le TNDN X Thue suat TNDN
VIII. NOP THUE THU NHAP DOANH NGHIEP 1. Ke khai: T khai: ngay 25/01.
2.
IX.
X.
Nc
T khai t quyet toan: 90 ngay sau khi het nam (Xem Cau hoi so 6). Nop thue: C s kinh doanh thc hien nop thue thu nhap doanh nghiep nh sau: C s kinh doanh tam nop thue hang quy theo t khai thue thu nhap doanh nghiep hoac theo so thue c quan thue an nh ay u, ung han vao Ngan sach Nha nc.Thi han nop thue cham nhat khong qua ngay cuoi cung cua thang cuoi quy Viec xac nh ngay nop thue cua c s kinh doanh c thc hien nh sau: + oi vi c s kinh doanh nop thue bang chuyen khoan qua Ngan hang, to chc tn dung khac th ngay nop thue la ngay Ngan hang to chc tn dung khac ky nhan tren giay nop tien vao ngan sach; + oi vi c s kinh doanh nop thue bang tien mat th ngay nop thue la ngay c quan kho bac nhan tien thue hoac c quan thue cap bien lai thue. C s kinh doanh cha thc hien ay u che o ke toan, hoa n, chng t, nop thue theo thong bao cua c quan thue cung vi thue gia tr gia tang. To chc, ca nhan Viet Nam chi tra thu nhap cho to chc, ca nhan nc ngoai kinh doanh khong co c s thng tru tai Viet Nam, co trach nhiem khau tr tien thue thu nhap doanh nghiep ba nop vao Ngan sach Nha nc theo thi han do Bo tai chnh quy nh phu hp vi tng nganh nghe kinh doanh, cham nhat khong qua 15 ngay, ke t ngay chuyen tra tien cho to chc, ca nhan nc ngoai (xem phan phu luc). DOANH NGHIEP LIEN KET C s kinh doanh co trach nhiem thc hien mua ban trao oi va hach toan gia tr hang hoa, dch vu theo gia tr hang hoa th trng trong qua trnh san xuat kinh doanh. Cac doanh nghiep c coi la doanh nghiep lien ket khi: i. Mot doanh nghiep tham gia trc tiep hoac gian tiep vao viec ieu hanh, kiem soat hoac gop von phap nh hoac von co phan vao mot doanh nghiep khac. ii. Hai doanh nghiep cung chu s ieu hanh, kiem soat trc tiep hay gian tiep cua mot doanh nghiep khac hoac hai doanh nghiep cung co mot doanh nghiep khac tham gia gop von. Hp ong giao dch khong theo gia th trng la cac hp ong giao dch, mua ban b anh hng bi cac quan he thng mai khong bnh thng nh giao dch gia cac doanh nghiep lien ket ma trong o cac doanh nghiep nay b rang buoc vi nhau bi nhng ieu kien c a ra hoac ap at khac vi nhng ieu kien c a ra gia cac doanh nghiep oc lap. THUE THU NHAP DOANH NGHIEP MOT SO NC ASEAN
Thu nhap chu thue Thue suat pho thong Thue suat u ai Mien giam thue Chuyen lo Khau hao ng thang, khong vt qua t le qui nh ng thang theo t le qui nh
Viet Nam Thu nhap toan cau, 28% (dau mo: 50%) 20%, 15%, 10% c tr thue a nop nc ngoai Brunei Thu nhap phat sinh tai 30% Brunei
Mien 4 nam, giam 5 nam 50% 4 nam tiep theo 6 nam
TS.Phan Hien Minh
13
Phap luat ve thue (I) Cambodia Thu nhap toan cau 20% (khai thac dau 9% mo: 30%)
Chng 2: Thue Thu nhap doanh nghiep Mien 3 6 nam 5 nam ng thang KH giam dan theo t le qui nh 10
Indonesia Thu nhap toan cau, Thue suat luy tien: c tr thue a nop 10%, 20%, 30%, Dau kh: 35 45%, Khai nc ngoai thac mo: 30 45% Malaysia Thu nhap phat sinh tai 28%, Dau kh: 38% Malaysia: Ngan hang Bao hiem, Van tai bien va hang khong tnh thue tren thu nhap toan cau va c tr thue a nop nc ngoai Myanmar Thu nhap toan cau, khong c tr thue a nop nc ngoai (tr nhng nc k hiep nh nh: Malaysia, Singapore, Anh) cong ty TNN tnh tren thu nhap phat sinh tai Myanmar Philippine Thu nhap toan cau, c tr thue a nop nc ngoai, cong ty TNN tnh tren thu nhap phat sinh tai Philippine Singapore Thu nhap toan cau, c tr thue a nop nc ngoai 30%
5 nam
Mot so san pham, Khong nganh can khuyen gii han khch, lnh vc nghien cu phat trien c xet mien giam thue 3 nam 3 nam
32%
10%, 20% Ap dung oi vi mot so loai thu nhap nhat nh cua cac doanh nghiep TNN 5 20 nam 22% (75% cua S$ 10% 10.000 au tien va 50% cua $ 90.000 ke tiep c mien thue)
3 nam
ng thang giam dan
Khong gii han
Thailand Thu nhap toan cau, 30% c tr thue a nop nc ngoai
20%, 25%
5 nam
ng thang, thiet b k thuat cao hoac thiet b kiem soat o nhiem c tnh het vao chi ph trong nam phat sinh Bat k phng phap khau hao nao nhng khong vt qua t le khau hao qui nh va khong thay oi tr khi co chap thuat cua c quan thue
Nguon: Cong ty TNHH Ernst & Young Viet Nam (2003) XI. PHNG HNG HOAN THIEN THUE TNDN Bo sung cac qui nh ve viec xac nh doanh thu, chi ph bao am phu hp vi thc te kinh doanh; khuyen khch doanh nghiep khau hao nhanh e oi mi thiet b cong nghe, tang kha nang canh tranh, ap dung mot mc thue suat pho thong chung la 28% sau o giam xuong con 25% va mc thue u ai la 20%, 15%, 10%. Bo sung vao thu nhap chu thue khoan thu nhap t chuyen quyen s dung at, chuyen quyen thue at. Thong nhat ieu kien, mc va thi gian u ai thue gia doanh nghiep trong nc va doanh nghiep au t nc ngoai. Chuyen cac ho san xuat, kinh
doanh ca the, nhng ca nhan hanh nghe oc lap, nhng ca nhan co tai san cho thue sang ap dung thue thu nhap ca nhan. Bo u ai mien, giam thue do thc hien chnh sach xa hoi. XII. TOM TAT CAC Y QUAN TRONG Chi ph hp l So sanh thue thu nhap doanh nghiep trong khoi AFTA Thue TNDN oi vi nha thau nc ngoai Thue TNDN oi vi ho kinh doanh Doanh nghiep lien ket Phng hng hoan thien thue TNDN XIII. VAN BAN PHAP LUAT 1. Thong t 128/2003/TT-BTC ngay 22/12/2003 cua Bo Tai chnh. 2. Thong t 88/2004/TT-BTC ngay 01/09/2004 cua Bo Tai chnh. 3. Thong t 128/2004/TT-BTC ngay 27/12/2004 cua Bo Tai chnh. 4. Thong t 05/2005/TT-BTC ngay 11/01/2005 cua Bo Tai chnh. XIV. PHU LUC A. Phu luc 1: 1. Mau 02A/TNDN
TS.Phan Hien Minh
15
Mu s 02A/TNDN
Form 02A/TNDN
Cng ho x hi ch ngha Vit Nam

Socialist Republic of Vietnam
Cc thu:
Tax Department of
c lp - T do - Hnh phc
Independence Freedom - Happiness
Chi cc thu:
Tax Branch of
--------------------------------------
T khai thu thu nhp doanh nghip

Enterprise income tax return (K tnh thu / Tax period .)
M s thu / Tax code: ................................................................................................................. Tn c s kinh doanh / Name of business establishment: .................................................................. a ch / Address:......................................................................................................................... Qun, huyn / District: Tnh, thnh ph / City, province: in thoi / Tel: Fax: E- mail: Ngnh ngh kinh doanh chnh / Main line of business: .................................................................. n v tnh / Unit: ng Vit Nam / VND
Ch tiu
Items
(1) 1. Doanh thu bn hng ho v cung cp dch v
Turnover from sales of goods andprovisions of service
M s (MS)
Code
Thc hin nm trc

Last year implement
D kin nm nay
This year foreseen
Thc hin 9 thng

9 months implement
c c nm
Whole year estimation
(2) 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15
(3)
(4)
(5)
Trong : Doanh thu chuyn quyn s dng t, chuyn quyn thu t

In which: Turnover from transfer land-use rights, land-lease rights. 2. Cc khon gim tr / Deductions
3. Chi ph sn xut, kinh doanh hng ho dch v.

Expenses for production and business
Trong : Chi ph chuyn quyn s dung t

In which: expense for transfer land-use rights 4. Chi ph ti chnh / Financial expense
5. Li nhun thun t hot ng kinh doanh (MS 01 MS 03- MS 04- MS 06) / Net profit from business activities Trong : Li nhun t chuyn quyn s dng t, chuyn quyn thu t
In which: Profit from transfer land-use rights, land-lease rights 6. Thu nhp khc / Other income 7. Chi ph khc / Other expense 8. Li nhun khc (MS 09- MS 10) / Other profit
9. L nm trc chuyn sang

Loss carried forward from previous year
10. Tng thu nhp chu thu (MS 07 + MS 11 - MS 12)

Total taxable income 11. Thu sut / Tax rate
12. Thu phi np, cha bao gm thu thu nhp t chuyn quyn s dng t, chuyn quyn thu t [( MS 13 - MS 08) nhn (x) MS 14]
Tax payble, excluding income tax from transfer land-use rights, landlease rights
13. Thu thu nhp t chuyn quyn chuyn quyn thu t 14. Thu c min, gim (nu c)
Tax reduction, exemption (if any)
s dng t,
16 17 18 19
Income tax from transfer land-use rights, land-lease rights
15 Tng s thu tm np c nm (MS 15 + MS 16- MS 17) / Total provisional tax paid in year 16. S thu tm np tng qu ( MS 18 chia (: ) 4 )
Provisional tax paid in quarter
Thuyt minh ca c s kinh doanh v cc ch tiu nu trn, trong ghi r nguyn nhn tng, gim so vi nm trc:
Explaination of business establishment on the above items, in which clearly stated the reason of increment, decrement in comparing to previous year:
Ngy...thng...nm ... / Date

Ngi lp biu
Prepared by
K ton trng
Chief accountant
Gim c
Director
(K v ghi r h tn)
(Sign and full name)
(K v ghi r h tn)
(Sign and full name)
(K; ghi r h tn; ng du)

(Sign; full name and seal)
Ni gi t khai / Place of sending the return: - C quan thu / Tax Office: - a ch / Address: C quan thu nhn t khai / Tax office received the return: - Ngy nhn / Date of receipt: - Ngi nhn (k v ghi r h tn) / Receiver (sign and full name):
2. Mau 04/TNDN
Form 04/TNDN Cng ho x hi ch ngha Vit Nam / SOCIALIST REPUBLIC OF VIETNAM
c lp- T do- Hnh phc/Independence Freedom Happiness -------------------Ngay nhan:__________

Submission Date:
T KHAI T QUYT TON THU THU NHP DOANH NGHIP SELF-DECLARATION OF ENTERPRISE INCOME TAX FINALIZATION [01] K tnh thu: . . . . . . . . . . n . . . . . . . . . . [01] Tax period: from . . . . . . . . . . . to . . . . . . . . . . [02]M s thu/Tax code: [03]Tn c s kinh doanh/ Name of the business establishment: [04]a ch tr s/ Address: [05]Qun/Huyn/District: [06] Tnh/Thnh ph/Province/City: [07]in thoi/Telephone: [08] Fax: [10]Ngnh ngh kinh doanh chnh/Main lines of business:
[09] E-mail:
STT No (1) A 1
Ch tiu/Items
n v tin / Unit: ng Vit Nam / VND M s/Code S tin/Amount
2 a b c d 3 4 a b c 5 6 7 8 9 10
(2) (3) (4) Kt qu kinh doanh ghi nhn theo bo co ti chnh/Business results recognized in accordance with financial statements A1 Doanh thu bn hng v cung cp dch v/Turnover from sales of goods and provision of services Trong : - Doanh thu bn hng ho, dch v xut khu/Of which: A2 Turnover from exported goods and services Cc khon gim tr doanh thu (A3=A4+A5+A6+A7)/Sales A3 Deduction(A3 = A4 + A5 + A6 + A7) Chit khu thng mi/Trade discounts A4 Gim gi hng bn/Sales rebates A5 Gi tr hng bn b tr li/Sales returns A6 Thu tiu th c bit, thu xut khu, thu gi tr gia tng theo A7 phng php trc tip phi np/Special sales tax, export duty, VAT payable under direct method Doanh thu hot ng ti chnh /Financial Income A8 Chi ph sn xut, kinh doanh hng ho, dch v /Expenses for A9 production and business expenseves (A9 = A10 + A11 + A12) Gi vn hng bn/Cost of goods sold A10 Chi ph bn hng/Selling expenses A11 Chi ph qun l doanh nghip/ General and administration expenses A12 Chi ph ti chnh/Financial expenses A13 A14 Trong : Chi ph li tin vay dng cho sn xut, kinh doanh Of which: Interest expenses of loans used for production and trading Li nhun thun t hot ng kinh doanh/Net profits from A15 business activities (A15 = A1-A3+A8-A9-A13) Thu nhp khc/Other income A16 Chi ph khc/Other expenses A17 Li nhun khc/Other profits (A18 = A16 A17) A18 Tng li nhun trc thu thu nhp doanh nghip/Total pre-tax A19 profits (A19 = A15 + A18)
TS.Phan Hien Minh
18
B 1 a b c d e g h i k
l m n o p q
s 2
a b c
Xc nh thu nhp chu thu theo Lut thu thu nhp doanh nghip/Determination of taxable income in accordance with the Law on Enterprise Income Tax iu chnh tng tng li nhun trc thu thu nhp doanh B1 nghip/Increases in total pre-tax profits (B1 = B2 + B3 + + B18) Cc khon iu chnh tng doanh thu/Increases in turnover B2 Chi ph ca phn doanh thu iu chnh gim /Expenses associated with B3 the decreased turnover Thu thu nhp np cho phn thu nhp nhn c nc ngoi/Tax B4 already paid for overseas income Chi ph khu hao TSC khng ng quy nh/Disallowed B5 depreciation expenses. Chi ph li tin vay vt mc khng ch theo quy nh/Interest B6 expenses in excess of the regulated limit. Chi ph khng c ho n, chng t theo ch quy nh /Expenses B7 not substantiated with proper invoices or receipts Cc khon thu b truy thu v tin pht v vi phm hnh chnh tnh B8 vo chi ph/Taxes recouped and fines for administrative offences, which have been included in expenses Chi ph khng lin quan n doanh thu, thu nhp chu thu thu nhp B9 doanh nghip/Expenses unrelated to turnover, income subject to EIT B10 Chi ph tin lng, tin cng ca ch doanh nghip t nhn, thnh vin hp danh, ch h c th, c nhn kinh doanh v tin th lao tr cho sng lp vin, thnh vin hi ng qun tr ca cng ty c phn, cng ty trch nhim hu hn khng trc tip tham gi Tin lng, tin cng khng c tnh vo chi ph hp l do vi phm B11 ch hp ng lao ng /Disallowed salaries or wages due to breaches of labour contract regulations Chi ph tin n gia ca vt mc quy nh/Expenses for mid-shift B12 meals in excess of the regulated limit Chi trang phc vt mc quy nh/Expenses for clothing in excess of B13 the regulated limit Chi cho lao ng n vt mc quy nh/Expenses for female B14 employees in excess of the regulated limit Chi ph qun l kinh doanh do cng ty nc ngoi phn b vt B15 mc quy nh/Management expenses allocated by foreign company in excess of the regulated limit. L chnh lch t gi hi oi do nh gi li cc khon n phi thu, n B16 phi tr m thi gian n t 12 thng tr xung c ngun gc ngoi t ti thi im cui nm ti chnh /Foreign exchange losses due to year-end revaluation of receivables, payables in Chi ph qung co, tip th, khuyn mi, tip tn khnh tit, chi ph B17 giao dch i ngoi, chi hoa hng mi gii, chi ph hi ngh v cc loi chi ph khc vt mc quy nh/Expenses for advertisement, marketing, promotion, reception, festivities, externa Cc khon iu chnh lm tng li nhun trc thu khc/Other B18 adjustments that increase pre-tax profits iu chnh gim tng li nhun trc thu thu nhp doanh nghip B19 (B19=B20+B21+B22+B23+B24) /Decreases in total pre-tax profits (B19 = B20 + B21 + B22 + B23 + B24) Li nhun t hot ng khng thuc din chu thu thu nhp doanh B20 nghip/Profits from activities not subject to EIT Gim tr cc khon doanh thu tnh thu nm trc /Decrease in B21 turnover which has been taxed in the previous year Chi ph ca phn doanh thu iu chnh tng/Expenses in relation to the B22 increased turnover
e 3 3.1
3.2 4 4.1 4.2 5 5.1
5.2 C 1
2 3 4 5 6
Li chnh lch t gi hi oi do nh gi li cc khon n phi thu, n phi tr m thi gian n t 12 thng tr xung c ngun gc ngoi t ti thi im cui nm ti chnh /Foreign exchange gains due to year-end revaluation of receivable, payables in Cc khon iu chnh lm gim li nhun trc thu khc/Other adjustments that decrease pre-tax profits Tng thu nhp chu thu thu nhp doanh nghip cha tr chuyn l/Total taxable income before carry forward of losses (B25 = A19 + B1 B19) Thu nhp t hot ng SXKD (tr thu nhp t chuyn quyn s dng t, chuyn quyn thu t)/Income from business and production activities (exclusive of income from transfer of land use rights or land lease rights) Thu nhp t chuyn quyn s dng t, chuyn quyn thu t/Income from transfer of land use rights or land lease rights L t cc nm trc chuyn sang/Losses carried forward from previous years (B28 = B29 + B30) L t hot ng SXKD (tr l t chuyn quyn s dng t, chuyn quyn thu t)/Losses from business and production activities (except for losses from transfer of land use rights or land lease rights) L t chuyn quyn s dng t, chuyn quyn thu t/Losses from transfer of land use rights or land lease rights Tng thu nhp chu thu thu nhp doanh nghip ( tr chuyn l)/Total taxable income (after carry forward of losses) (B31 = B32 + B33) Thu nhp t hot ng SXKD (tr thu nhp t hot ng chuyn quyn s dng t, chuyn quyn thu t) /Income from business and production activities (exclusive of income from transfer of land use rights or land lease rights) (B32 = B26 B29) Thu nhp t hot ng chuyn quyn s dng t, chuyn quyn thu t /Income from transfer of land use rights or land lease rights (B33 = B27 B30) Xc nh s thu thu nhp doanh nghip phi np trong k tnh thu/Determination of EIT payable in the tax period Thu TNDN tnh theo thu sut ph thng/EIT calculated at the standard tax rate (= B31 x 28%) Trong : Thu thu nhp doanh nghip i vi thu nhp t chuyn quyn s dng t, chuyn quyn thu t /Of which: EIT on income from transfer of land use rights or land lease rights (C2 = B33 x 28%) Thu thu nhp b sung t thu nhp chuyn quyn s dng t, chuyn quyn thu t/ Sur-tax on income from transfer of land use rights or land lease rights Thu TNDN chnh lch do DN hng thu sut khc mc thu sut 28%/Difference in EIT as the enterprise is entitled to a tax rate other than 28% Thu thu nhp doanh nghip c min, gim trong k tnh thu/EIT exempted or reduced in the tax period S thu thu nhp np nc ngoi c tr trong k tnh thu/ Deductible tax paid on overseas income in the tax period Thu thu nhp doanh nghip pht sinh phi np trong k tnh thu /EIT payable in the tax period (C7 = C1+C3-C4-C5-C6)
B23
B24 B25 B26
B27 B28 B29 B30 B31 B32
B33
C1 C2 C3 C4 C5 C6 C7
D. Ngoi cc Ph lc ca t khai ny, chng ti gi km theo cc ti liu sau/In addition to Appendices to this declaration, we enclose the following documents: 1 Bin lai hoc chng t chng minh np thu thu nhp ti nc ngoi/ Receipts or documents of tax
3 4 5
paid abroad Bn ng k thi gian min thu, gim thu theo hng dn ti im 3.4, mc II, phn E Thng t s 128/2003/TT-BTC ngy 22 thng 12 nm 2003 Registration of tax exemption and reduction durations in accordance with point 3.4, Section II, Part E of Circular 128/2003/TT-BTC dated 22 December 2003. Vn bn phn b chi ph qun l kinh doanh ca Cng ty nc ngoi cho c s thng tr ti VN Document relating to the allocation of the foreign company's management expenses to its permanent establishment in Vietnam Vn bn tho thun ca B Ti chnh v khon chi ph trch trc tnh vo chi ph hp l. Approval from the Ministry of Finance, for inclusion of accrued expenses in reasonable expenses Vn bn ca Chnh ph cho tnh vo chi ph hp l cc khon chi t thin, ti tr cho cc on th, t chc x hi v ng h cc a phng. Approval from the Government for the inclusion in reasonable expenses charity contributions, expenses in support of social associations or organizations and localities . Cc vn bn khc lin quan n vic xc nh doanh thu, chi ph v thu nhp chu thu trong k tnh thu. Other documents relating to the determination of turnover, expenses and taxable income during the tax period
Ti cam oan l cc s liu in vo t khai thu ny l chnh xc v chu hon ton trch nhim trc php lut v s liu k khai./. We undertake that the figures in the declaration are accurate and shall be fully responsible before the law for the declared figures.
Date:ngy thng nm . . . . . i din theo php lut ca c s kinh doanh/ Legal representative of the business establishment (K tn, ng du, ghi r h tn v chc v) (Signature, seal, full name and position) Ghi ch: Cc ch tiu B29, B30, C3, C4, C5, C6 nu c s liu k khai Doanh nghip phi c Ph lc km theo t khai ny.
TS.Phan Hien Minh
21
B. Phu luc 2: 1. T l GTGT (%) v t l TNDN (%) tnh trn doanh thu lm cn c tnh thu GTGT v TNDN phi np: Thc hin Lut thu GTGT v lut thu thu nhp doanh nghip, Tng cc thu xy dung t l GTGT v t l thu nhp doanh nghip. Cn c vo hng dn ca Tng cc thu, Cc thu cc tnh tin hnh iu tra, xy dung c th t l GTGT v TNDN cho tng ngnh ngh, mt hng sn xut kinh doanh ph hp vi tng a bn, m bo gia cc vng trong tnh, gia cc vng gip gianh vi tnh bn hoc gia cc mt hng trong cng nhm ngnh ngh, khng c khong cch chnh lch ln, gy thc mc trong cc h kinh doanh. 2. Biu t l GTGT v t l TNCT trn doanh thu: (ang hin hnh theo cng vn s 2423 TCT/NV6 ngy 29/6/2001 v cng vn s4589TCT/NV6 ngy 25/12/2003 ca Tng cc thu) Khu vc I: Gm cc thnh ph: H Ni, H Ch Minh, Hi Phng, Nng, B Ra Vng Tu. Khu vc II: Gm cc tnh Ph Th, Vnh Phc, Bc Ninh, Bc Giang, Hi Dng, Hng Yn, Thi Bnh, H Ty, Ninh Bnh, H nam, Nam nh, ng Nai, ng Thp, Long An, Tin Giang, Bn Tre, Vnh Long, An Giang, Kin Giang, Cn Th, C Mau, Bc Liu, Tr Vinh, Sc Trng, Bnh Dng, Ty Ninh, Qung Ninh, Thanh Ho, Ngh An, H Tnh, Qung Bnh, Qung Nam, Qung Tr, Tha Thin Hu, Qung Ngi, Bnh nh, Ph Yn, Khnh Ho, Bnh Thun, Ninh Thun. Khu vc III: Gm cc tnh: Thi nguyn, Bc Cn, Cao Bng, Lng Sn, Tuyn Quang, H Giang, Lo Cai, Sn La, Lai Chu, Ho Bnh, Lm ng, Gia Lai, Kon Tum, Bnh Phc, Yn Bi.
STT I 1 2 3 4 II 1 2 III IV 1 2 V 1 2 3 VI 1 2 3 Ngnh ngh kinh doanh Ngnh sn xut Khai thc ti nguyn, khong sn Ring: nh bt hi sn Sn phm c kh Sn phm sn xut, ch bin khc Gia cng cc loi Ngnh xy dng C bao thu nguyn vt liu Khng bao thu nguyn vt liu Ngnh vn ti Kinh doanh n ung n ung cao cp n ung bnh dn Kinh doanh thng nghip Bn cc mt hng Bn xe my, vng, bc, qu i l hng hoa hng Kinh doanh dch v Dch v sa cha c kh Dch v khc Ring: cho thu nh, ca hng, ti sn Mi gii T l GTGT/doanh thu T l TNDN/doanh thu Khu vc I Khu vc II Khu vc III Khu vc I Khu vc II Khu vc III 40 - 50 30 - 40 20 -30 25 - 35 60 -70 25 - 35 40 - 50 30 -40 50 -60 25 -35 5-15 1-6 35 - 45 25 - 35 15 -25 20 - 30 55-65 20 - 30 35 - 45 28 -38 45 - 55 22 -32 4-14 1-5 30 - 40 20 - 30 12 -22 16 - 26 50-60 15 - 25 30 - 40 25 -35 40 -50 20 -30 3-13 1-4 8 - 13 6 11 7 -12 9 14 20-25 7 12 15 20 10 -15 25 -30 15 -20 3-8 0,5-2,5 38-43 25-30 25-30 40-45 40-45 7 -12 5 11 6 -11 8 - 13 19-24 6 - 11 13 - 18 8 -13 22 -27 12 17 2-7 0,5-2,5 35-40 21-26 22-27 35-40 35-40 5 10 49 4-9 6 - 11 17-22 5 10 10 - 15 5 -10 20 -25 10 - 15 1-6 0,5-2 32-37 19-24 20-25 33-38 33-38
40-50 50-60 70-80 80-90
35-45 40-50 65-75 75-85
32-42 35-45 62-72 73-83
TS.Phan Hien Minh
22
XV. CAU HOI Cau 1: Trong nam 2004 cong ty A ky hp ong cho Cty B thue nha xng, co thu tien trc trong 10 nam la 100 trieu ong. Hay xac nh doanh thu va chi ph cua Cty A oi vi hoat ong cho thue nha trong nam 2004 ? ( Biet rang chi ph hp ly hoat ong cho thue nha nam 2004 la 5 trieu ) a. DT : 10 trieu, CP : 5 trieu b. DT : 100 trieu, CP : 5 trieu c. DT : 100 trieu, CP : 50 trieu d. Cau a va c eu ung Cau 2: DNTN A khi ang ky quyen s hu, quyen s dung xe o to e lam TSC phai nop le ph trc ba, le ph trc ba c tnh vao chi ph hp ly nam trong khoan muc nao? a. Chi ph khau hao TSC (phan bo dan khi trch khau hao) b. Cac khoan thue, ph, tien thue at phai nop co lien quan en hoat ong SXKD HH, DV c. Chi ph dch vu mua ngoai d. Chi ph khac Cau 3: C s kinh doanh A la oi tng nop thue GTGT theo phng phap khau tr. Doanh thu ban hang (bao gom thue GTGT 10%) : 110.000 ong; Doanh thu e tnh thu nhap chu thue thu nhap la : a. 110.000 b. 100.000 c. a, b sai Cau 4: Cac khoan nao sau ay khong phai la chi ph hp ly : a. Khau hao tai san co nh b. Cac khoan thue, ph, tien thue at co lien quan en hoat ong san xuat kinh doanh c. Tien lng, tien cong cua chu doanh nghiep t nhan d. Tien lng , tien cong tra cho ngi lao ong Cau 5: Van phong ai dien cua Cty dau kh nc ngoai VN khong tien hanh hoat ong kinh doanh phai nop thue TNDN theo thue suat la : a. 28% b. 32% c. 28% en 50% d. Khong phai nop thue Cau 6: Thi han nop t khai quyet toan thue TNDN ke t ngay ket thuc nam hoac ke t ngay ngng hoat ong a. Trc ngay 31/01 nam sau cho nam trc. b. Trc ngay 15/02 nam sau cho nam trc. c. Trong thi han 90 ngay ke t ngay ket thuc nam. d. Trc ngay 28/02 nam sau cho nam trc. Cau 7: Cong ty A co doanh thu tnh thue ca nam 15.000 trieu va chi ph hp ly ca nam 10.000 trieu. Cong ty A co chi nhanh Singapore, doanh thu tnh thue ca nam 1.500 trieu, chi ph hp ly ca nam 500 trieu (theo bang ke di ay). Thue suat thue TNDN Singapore la 20%, sau khi nop thue TNDN Singapore, chi nhanh chuyen thu nhap ve nc. Thue suat 28% 20% Tong cong Doanh thu 15.000 1.500 16.500 Chi ph hp ly 10.000 500 10.500
Thu nhap chu thue
5.000
1.000
6.000
Yeu cau: Xac nh thue TNDN cong ty A phai nop tai Viet Nam: a. [(15.000 Tr + 1.500 Tr) (10.000 Tr + 500 Tr)] x 28% b. (15.000 Tr 10.000 Tr) x 28% c. Nh cau a va c tr thue TNDN a nop nc ngoai. d. a, b, c sai. Cau 8: Doanh thu tnh thue oi vi chuyen quyen s dung at 1.700 trieu. Toan bo chi ph co lien quan en chuyen quyen s dung at 500 trieu. Yeu cau: Xac nh thue TNDN phai nop a. (1.700 Tr 500 Tr) x 28% b. (1.700 Tr 500 Tr) x 28% va thue luy tien tren thu nhap con lai c. a, b sai Cau 9: Doanh nghiep A ky hp ong vi nha thau nc ngoai B cung cap dch vu giam sat khoi lng xay dng, doanh thu theo hp ong la 300.000 USD Net (cha bao gom thue). Ngoai raben Viet Nam la Doanh nghiep A thu xep cho va lam viec cho nhan vien quan ly nha thau nc ngoai vi gia tr 23.000 USD. Theo hp ong, ben Viet Nam la doanh nghiep A chu trach nhiem tra thue TNDN (5%). Yeu cau: Xac nh thue TNDN nha thau nc ngoai doanh nghiep A phai nop thay nha thau B? Cau 10: Thu nhap do c s kinh doanh trong nc nhan gop von co phan, lien doanh, lien ket kinh te chia cho (sau khi a nop thue) th c tnh thue TNDN nh the nao? Cau 11: C quan thue co quyen truy thu thue trong bao nhieu nam oi vi trng hp nham lan ve thue, khai man hoac tron lau thue?
TS.Phan Hien Minh
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Chng 3: Thue Thu nhap oi vi ngi co thu nhap cao
CHNG 3: THUE THU NHAP OI VI NGI CO THU NHAP CAO

I. KHAI NIEM VA TAC DUNG Thue thu nhap oi vi ngi co thu nhap cao la loai thue trc thu, anh vao phan thu nhap thng xuyen va khong thng xuyen cua ca nhan. Gop phan thc hien cong bang xa hoi, ap dung thue thu nhap oi vi nhng ngi co thu nhap cao nham ieu tiet bt mot phan thu nhap e thc hien cong tac an sinh xa hoi cho nhng ngi khong co thu nhap hoac thu nhap qua thap. II. THU NHAP CHU THUE 1. Thu nhap thng xuyen di cac hnh thc: tien lng, tien cong, cac khoan phu cap, tien thng; cac khoan thu nhap t dch vu khoa hoc, ky thuat, tien bang quyen s dung sang che, nhan hieu, dch vu tin hoc, dch vu t van, ao tao, dch vu ai ly; thu nhap ve tien nhuan but; hoa hong moi gii; cac khoan thu nhap ngoai tien lng, tien cong do tham gia hoat ong san xuat, kinh doanh, dch vu khong thuoc oi tng nop thue thu nhap doanh nghiep; 2. Thu nhap khong thng xuyen di cac hnh thc: a. Chuyen giao cong nghe, tr trng hp bieu, tang b. Trung thng xo so. 3. Tam thi cha thu thue oi vi cac khoan thu nhap ve lai tien gi ngan hang, lai tien gi tiet kiem. Lai mua tn phieu, trai phieu, ky phieu, co phieu. III. CAC KHOAN THU NHAP KHONG CHU THUE THU NHAP 1. Phu cap lu ong: phu cap oc hai, nguy hiem; phu cap khu vc; phu cap tham nien oi vi lc lng vu trang, hai quan va c yeu; phu cap chc vu, phu cap trach nhiem oi vi can bo, cong chc; phu cap ac biet oi vi mot so ao xa va vung bien gii co ieu kien sinh hoat ac biet kho khan; phu cap thu hut; tien cong tac ph; tien an nh lng, phu cap ac thu cua mot so nganh, nghe theo che o Nha nc quy nh; cac khoan phu cap khac t ngan sach nha nc; 2. Tien thng ve cai tien ky thuat, sang che phat minh, cac giai thng quoc gia, quoc te, tien thng kem theo cac danh hieu c Nha nc phong tang; tien thng hoac che o ai ngo khac t ngan sash nha nc (Xem Cau hoi so 1); 3. Tien tr cap xa hoi, boi thng bao hiem, tr cap thoi viec, tr cap mat viec lam, tr cap ieu ong ve c s san xuat theo quy nh cua phap luat; Thu nhap cua chu ho kinh doanh ca the thuoc dien chu thue thu nhap doanh nghiep. 4. Tien nop bao hiem xa hoi, bao hiem y te t tien lng, tien cong theo quy nh cua phap luat. IV. OI TNG C TRU Ngi nc ngoai c coi la c tru tai Viet Nam neu tai Viet Nam t 183 ngay tr len tnh cho 12 thang ke t khi en Viet Nam; c coi la khong c tru neu tai Viet Nam di 183 ngay (Xem Cau hoi so 4). V. BIEU THUE (Luy tien tng phan)
TS.Phan Hien Minh
25
n v tnh : 1.000 Bac Thu nhap bnh quan Thue suat (%) (thang / ngi) 1 en 5.000 0 2 Tren 5.000 en 15.000 10 3 Tren 15.000 en 25.000 20 4 Tren 25.000 en 40.000 30 5 Tren 40.000 40 B. Ngi nc ngoai n v tnh : 1.000 Bac Thu nhap bnh quan Thue suat (%) (Thang / ngi) 1 en 8.000 0 2 Tren 8.000 en 20.000 10 3 Tren 20.000 en 50.000 20 4 Tren 50.000 en 80.000 30 5 Tren 80.000 40 C. Thue suat thu nhap khong thng xuyen (Luy tien toan phan) Thu nhap ve chuyen giao cong nghe tren 15.000.000 ong/lan c tnh theo thue suat 5% tong so thu nhap. Thu nhap ve trung thng xo so tren 15.000.000 ong/lan c tnh theo thue suat 10% tong so thu nhap (Xem Cau hoi so 2 va so 6). D. Thu nhap khong co thue (NET) oi vi ngi nc ngoai c tr tai Viet Nam va cong dan Viet Nam i cong tac lao ong tai nc ngoai n v tnh: 1.000 Thu nhap khong co thue (NET) Thu nhap co thue Tren 8.000 en 18.800 (NET 800) / 0,9 Tren 18.800 en 42.800 (NET 2.800) / 0,8 Tren 42.800 en 63.800 (NET 7.800) / 0,7 Tren 63.800 (NET 15.800) / 0,6 VI. ANG KY, KE KHAI, QUYET TOAN THUE 1. ang ky thue: Moi ca nhan co thu nhap thng xuyen en mc chu thue eu phai ang ky nop thue va nhan ma so thue: Cac ca nhan nop thue thong qua c quan chi tra thu nhap th nop t khai ang ky thue cho c quan chi tra thu nhap e c quan nay tong hp va nop cho c quan thue trc tiep quan ly, tren c s o se c cap ma so thue cho tng ca nhan; oi vi cac ca nhan trc tiep nop thue thu nhap cao cho c quan thue th nop t khai ang ky e c cap ma so thue; Moi ca nhan ch phai ang ky e c cap ma so thue thu nhap mot lan va c cap mot ma so thue duy nhat. Neu cung mot luc nop thue thu nhap cao qua nhieu to chc chi tra th thc hien ang ky thue tai mot n v chi tra thuan li nhat e c cap ma so thue sau o phai thong bao ma so thue cua ca nhan vi cac c quan chi tra khac e theo doi. 2. Ke khai, nop thue:
A. Ngi Viet Nam
Ca nhan co thu nhap chu thue chu ong khai bao ve thu nhap vi c quan chi tra thu nhap hoac c quan thue tai a phng ni lam viec. C quan chi tra thu nhap co trach nhiem khau tr va nop thue thu nhap thng xuyen thay cho tng ca nhan, hang thang lap t khai nop thue theo so a tam khau tr; Thu nhap khong thng xuyen ke khai va nop theo tng lan phat sinh. To chc, ca nhan chi tra thu nhap co trach nhiem khau tr tien thue thu nhap e nop thue trc khi chi tra thu nhap (Xem Cau hoi so 10). 3. Quyet toan thue: Thue thu nhap cao oi vi thu nhap thng xuyen c quyet toan theo nam dng lch. Cuoi nam hoac sau khi het han hp ong, ca nhan tong hp tat ca cac nguon thu nhap trong nam, thc hien ke khai thue thu nhap va nop t khai quyet toan thue cho c quan chi tra thu nhap neu ch nhan thu nhap mot ni. Neu trong cung thi gian cua nam ong thi lam viec va co thu nhap t nhieu ni th ca nhan ngi nop thue phai tong hp, ke khai quyet toan tai ni co thu nhap on nh hoac ni nop t khai va thc hien quyet toan thue vi c quan thue (Xem Cau hoi so 7). C quan chi tra thu nhap hoac oi tng nop thue tnh so thue phai nop tren t khai ca nhan, oi chieu vi so a nop e xac nh so thue thieu phai nop them hoac so thue nop tha c tr vao so phai nop cua ky sau hoac hoan lai va lap bang tong hp quyet toan thue. C quan chi tra thu nhap ca nhan thc hien quyet toan thue cham nhat khong qua ngay 28/2 nam sau hoac 30 ngay ke t khi het han hp ong. VII. THOAI TRA THUE: (Xem Mau 15/TNTX) VIII. PHNG HNG HOAN THIEN Tren c s Phap lenh Thue thu nhap oi vi ngi co thu nhap cao nang len thanh Luat Thue thu nhap ca nhan va se bo sung, sa oi nh sau: M rong oi tng nop thue tren c s bo sung them thu nhap cua ho kinh doanh, nhng ngi hanh nghe oc lap, nhng ngi co tai san cho thue, nhng ngi co thu nhap t cho vay von, t lai co phan va m rong bang cach ha khi iem chu thue va thue suat. Cho phep khau tr nhng chi ph tao ra thu nhap nh chi ph kinh doanh cua ho kinh doanh, chi ph cua ngi chuyen quyen s dung at, chi ph chiet tr gia canh oi vi ngi co thu nhap t tien lng, tien cong thu nhap con lai khi tr chi ph phai nop thue. Bieu thue c xac nh theo mc luy tien tng phan nhng tong mc ieu tiet khoang 30% tong thu nhap hang nam cua ca nhan. Mc ieu tiet nay cao hn mc ieu tiet oi vi thue TNDN the hien chnh sach u ai oi vi phat trien san xuat, kinh doanh va oi hoi cac ca nhan trong xa hoi phai tiet kiem chi tieu, ong gop xay dng To quoc. Trong thi gian au, thu hep dan khoang cach thu nhap khi iem chu thue gia ngi trong nc va ngi nc ngoai, tien ti thong nhat mc khi iem chu thue vao nhng nam cuoi thap k. Phng phap thu thc hien khau tr tai nguon, quyet toan theo nam IX. TOM TAT CAC Y QUAN TRONG Thu nhap khong thng xuyen Thu nhap khong chu thue Thue suat luy tien tng phan Thue suat thu nhap khong thng xuyen Thu nhap khong co thue (NET) X. MOT SO LU Y
TS.Phan Hien Minh
27
Cac n v ke toan Nha nc thng co chuyen gia nc ngoai en lam viec theo cac chng trnh, d an; hoac co phat sinh giao dch ve kinh te, phai tra tien cho ca nhan nc ngoai (bao gom ca trng hp tra tien cho ca nhan nc ngoai khong co mat tai Viet Nam). Trng hp nay, n v ke toan Nha nc vi t cach la c quan chi tra thu nhap, co ngha vu va trach nhiem thc hien ang ky, ke khai va khau tr tien thue trc khi tra thu nhap cho ngi nhan e nop vao Ngan sach Nha nc. Trng hp chuyen gia vao Viet Nam theo cac chng trnh vien tr nhan ao, vien tr khong hoan lai, d an s dung von ODA; ca nhan la nhan vien cua cac to chc thuoc Lien hiep quoc th can phai tham chieu cac Hiep nh vien tr ma Chnh phu Viet Nam a ky ket vi pha nc ngoai co lien quan en ngha vu thue cua cac ca nhan. Tng t nh thue nha thau, n v ke toan Nha nc can bao cao, xin y kien tham van cua c quan thue ni n v ang ky nop thue neu co phat sinh cac trng hp chi tra cho cac ca nhan la ngi nc ngoai. XI. VAN BAN PHAP LUAT Thong t 81/2004/TT-BTC ngay 13/08/2004 cua Bo Tai chnh Thong t 12/2005/TT-BTC ngay 04/02/2005 cua Bo Tai chnh XII. PHU LUC 1. Mau so 03a/TNTX:
CNG HO X HI CH NGHA VIT NAM SOCIALIST REPLIC OF VIETNAM TS.Phan Hien Minh 28
Mu s: 3a/TNTX Form: 03a/TNTX

Chng 3: Thue Thu nhap oi vi ngi co thu nhap cao c lp - T do - Hnh phc Independence - Freedom - Happiness
Ngay nhan t khai / Date of receipt of the return (Do c quan thue ghi / Recorded by the tax office ./.../
***
T KHAI NP THU THU NHP THNG XUYN CA C NHN DECLARATION OF REGULAR PERSONAL INCOME TAX PAYMENT
(Dng cho c quan chi tr thu nhp) / (Applicable to the income payer) THNG . . . NM . . . . / . . . . . . . . . . [01] Ma so thue c quan chi tra thu nhap Tax code of the income payer [02] Tn c quan chi tr thu nhp: Name of the income payer: [03] a ch tr s: Office's address [04] in thoi: Telephone: [06] S ti khon ti Ngn hng: Bank account:
S TT No.
1
[05] Fax: Fax:
n v tnh: Vit Nam ng / Unit: VND

Ch tiu / Items Tng s lao ng trong thng: / Number of employee in the month: Trong : Ngi Vit nam / Vietnamese Of which Ngi nc ngoi / Foreigners Tng s ngi thuc din np thu thng ny Number of individuals subject to PIT this month Trong : Ngi Vit nam / Vietnamese Of which Ngi nc ngoi / Foreigners Ngi Number of employees S tin / Amount
X X X X X X -
Tng s tin chi tr cho c nhn thuc din np thu Total amount of income paid to individuals subject to PIT
Trong : Of which Ngi Vit nam / Vietnamese Ngi nc ngoi / Foreigners
Tng s thu thu nhp khu tr Total PIT withheld

Trong : Ngi Vit nam / Vietnamese Of which Ngi nc ngoi / Foreigners Tin th lao n v c hng: {(4)x 0,5%} Commission retained S thu cn phi np NSNN (thng ny): {(4) - (5)} Amount of tax to be paid Trong : Ngi Vit nam / Vietnamese
5 6
Of which Ngi nc ngoi / Foreigners Chng ti cam oan s liu k khai trn l ng s tht v t chu trch nhim trc php lut v nhng s liu k khai. / We undertake the above declared information are correct and should be fully responsible for the declared figures. , ngy . . . thng . . . nm . . . . / Date: . . . . . . Ngi lp biu / Declared by Th trng c quan chi tr thu nhp K, ghi r h tn / Sign and fullname Head of the income paying organization K tn, ng du (ghi r h tn v chc v) Sign, seal, full name and position
2. Mau so 10/TNTX:
Mau so / Form: 10/TNTX
CONG HOA XA HOI CHU NGHA VIET NAM / SOCIALIST REPUBLIC OF VIETNAM
oc lap - T do - Hanh phuc / Independence - Freedom - Happiness ---------------------------------------Ngay nop t khai / Submission date:
(Do c quan thue ghi/Recorded by the Tax Office) . . . . ./. . . . ./. . . . .
T KHAI QUYET TOAN THUE / TAX FINALIZATION DECLARATION Thue thu nhap oi vi ngi co thu nhap cao / Income tax of high income earners (Dung cho c quan chi tra thu nhap / For income paying organizations) T . ./. ./. . . . en . ./. ./. . . . / From . . . . . . . . to . . . . . . . . Ma so thue c quan [1] chi tra thu nhap: Tax code of the income paying organization [2] Ten c quan chi tra thu nhap: Name of the income paying organization [3] a ch tru s: Head office's address [4] ien thoai / Telephone: [6] So hieu tai khoan tai ngan hang: Account number at the bank: A PHAN TONG HP / SUMMARY So ngi/lt No. of persons
[5] Fax:
STT No. I 1 2 3 4 5 6 II 1 2 3
Ch tieu Description
KE KHAI SO CA NHAN THUOC OI TNG QUYET TOAN THUE TAI C QUAN CHI TRA / DECLARATION OF INDIVIDUALS SUBJECT TO TAX FINALISATION AT ORGANIZATION
So tien Amount
So lao ong trong nam / Number of employees during the year Tong so ngi quyet toan tai c quan chi tra / Total of employees subject to tax finalization at organization Tong so thu nhap chu thue / Total taxable income Tong so thue phai nop / Total tax payable So thue khau tr trong nam / Amount of income tax withheld during the year So thue con phai nop NSNN tai thi iem quyet toan / Amount of income tax to be paid to the State Budget at finalization
KE KHAI SO CA NHAN KHONG THUOC OI TNG QUYET TOAN THUE TAI C QUAN CHI TRA / DECLARATION OF INDIVIDUALS NOT SUBJECT TO TAX FINALIZATION AT ORGANIZATION
1 1 x x x x 0 0 0 0
x x
Tong so ngi / Number of individuals So thu nhap chu thue / Amount of taxable income So thue a khau tr trong nam va cap bien lai / Amount of income tax withheld during the year and issued with receipt
TS.Phan Hien Minh
30
III
KE KHAI SO CA NHAN VANG LAI TRONG NAM C QUAN CHI TRA A KHAU TR 10% THUE / DECLARATION OF NON-EMPLOYEES FROM WHOM INCOME-PAYING ORGANIZATION WITHHELD TAX AT 10% DURING THE YEAR
1 2 3
Tong so lt ca nhan / Total of individual payments So thu nhap chu thue / Amount of taxable income So thue a khau tr trong nam va cap chng t khau tr thue / Amount of income tax withheld during the year and issued with receipt PHAN CHI TIET / DETAILED DECLARATION Mau 11/TNTX: Ke khai nh kem / Form 11/TNTX: Declaration attached
0 0 0
B 1 2
So ca nhan co thue khau tr theo bieu thue luy tien tng phan nhng khong thc hien quyet toan tai c quan chi tra Declaration of individuals who have been withheld income tax at progressive rates, but do not make tax finalizations at
Ca nhan Individual Bien lai khau tr thue Receipt for tax withheld So thue a khau tr Amount of tax withheld So bien lai Receipt no. Ngay, thang, nam Date
STT No.
Ten, a ch Name, Address
Ma so thue Tax code
Tong thu nhap chu thue Total taxable income
2 Khong / Nil Cong / Total
3.
So ca nhan vang lai trong c quan chi tra thu nhap a khau tr 10% thue thu nhap / Declaration of non-employees who have been withheld tax at 10% by the income-paying organization.
Thang Month 2 So lt ca nhan Individual payments 3 Thu nhap chu thue Taxable income 4 So thue a khau tr Amount of tax withheld 5
STT No. 1
Khong / Nil Cong / Total
C/
STT No.
PHAN QUAN HE THANH TOAN VI NSNN / PAYMENTS TO THE STATE TREASURY

Phan loai theo oi So nam So phat sinh phai nop NSNN / Amount of tax payable to the State Budget So a nop So con phai
TS.Phan Hien Minh
31
Phap luat ve thue (I) tng / Classification trc chuyen sang / Amount of tax carried forward 3
Chng 3: Thue Thu nhap oi vi ngi co thu nhap cao Thu lao c e lai / Commission retained 5 So phai nop / Amount payable 6=4-5 NSNN Amount of tax already paid to the State Budget 7 (chng t) Receipt nop / Amount of tax to be paid
Tong so Total 4= 5 + 6
8 = 3+6-7
Thue TNTX cua ca nhan quyet toan tai n v / Regular income tax finalized at the organization Thue TNTX a khau tr cua ca nhan khong quyet toan / Regular income tax withheld but not finalized Thue TNTX a khau tr 10% cua ca nhan vang lai / Regular income tax withheld at 10% from nonemployees Thue TN a khau tr cua oi tng khong c tru / Income tax withheld from non-resident. Thue TN khong thng xuyen Irregular income tax
Chung toi cam oan so lieu ke khai tren la ung s that va t chu trach nhiem trc phap luat ve nhng so lieu a ke khai. / We undertake the above declared information are correct and should be fully responsible for the declared information. Ngay / Date: Ngi lap bieu / Prepared by: (Ky, ghi ro ho ten / Signature, full name) Thu trng c quan chi tra thu nhap Head of the income-paying organization
3. Mau so 15/TNTX
Mau so / Form: 15/TNTX TS.Phan Hien Minh 32
CONG HOA XA HOI CHU NGHA VIET NAM

SOCIALIST REPUBLIC OF VIETNAM
oc lap T do Hanh phuc ***
Independence Freedom - Happiness
Ngay nhan t khai: Submission date: (Do c quan thue ghi) Recorded by the tax office .../.../.......
N E NGH THOAI TRA THUE THU NHAP OI VI NGI CO THU NHAP CAO
REQUEST FORM OF INCOME TAX REFUND OF HIGH INCOME EARNER
CUA NAM . . . . .
FOR YEAR . . . . .
Knh gi: Cuc thue tnh, thanh pho . . . . . . . . . . . . . . . . . . . [01] Ma so thue ca nhan / Tax code: [02] Ten toi la: [03] Quoc tch: My name is Nationality: [04] a ch lien he / Contact address: [05] ien thoai / Tel: [06] Fax [07] Email Can c Phap lenh thue thu nhap oi vi ngi co thu nhap cao hien hanh th:
Pursuant to Ordinance on income tax of high income earner To: Tax Department of . . . . . . . . . . . . . . . . . . . .
1/ Tong thu nhap chu thue nam:

Total taxable income in year: Total tax payable:
ong ong ong ong

VND VND VND VND
2/ Tong so thue thu nhap phai nop: 3/ Tong so thue c quan chi tra thu nhap a khau tr 4/ So thue thu nhap nop tha e ngh thoai tra
Overpaid tax which request to refund Total tax wihheld by income payer
Bang ch / In word: ...................................................................................................... Gi kem theo ho s lien quan / Attaching related documents: - T khai quyet toan thue nam / Annual return (Mau so / Form: 08/TNTX) - Chng minh nhan dan hoac ho chieu / ID Card or Passport (ban photocopy a copy) - Bien lai thue, chng t khau tr thue thu nhap (ban chnh) - Chng t khac lien quan en thu nhap chu thue / Other vouchers relating to income tax Toi hoan toan chu trach nhiem trc phap luat ve li khai neu tren va e ngh Cuc thue . . . . . . . . . . . . . . . . . . . . xet thoai tra so tien thue thu nhap theo quy nh.
I should be fully responsible for the declared information and request the Tax Department of . . . . . . . . . . . . . considers to refund the above tax amount as regulations. e ngh so tien thoai tra bang tien mat / Request the tax refund paid by cash: Tax voucher, income tax withheld voucher (original)
e ngh so tien thoai tra bang chuyen khoan / Request the tax redund paid by transfer: So tai khoan ca nhan / Personal account number: . . . . . . . . . . . . . . . . . . . . . . . . . . Tai Ngan hang / At bank: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , ngay . . . thang . . . nam . . . . / Date: . . . . . . . . . . Ngi lam n / Done by Ky, ghi ro ho ten / Sign and fullname
TS.Phan Hien Minh
33
XIII. CAU HOI Cau 1: Ngi lao ong A lam viec trong cong ty X trong thang co phat sinh cac khoan thu nhap sau : Tien lng: 5.500.000 Tien thng thang: 1.000.000 Thu nhap ve qua bieu, qua tang t nc ngoai gi ve: 1.000.000 Hay xac nh thu nhap chu thue thu nhap thng xuyen hang thang cua ngi lao ong? a. 7.500.000 b. 6.500.000 c. 5.500.000 Cau 2: Ong A trung thng xo so la : 35.000.000 Trong o : - 1 ve trung : 25.000.000 - 1 ve trung : 10.000.000 Hay tnh thue Thu nhap khong thng xuyen phai nop cua A? a. 3.500.000 b. 2.500.000 c. (35.000 15.000 ) x 10% d. (25.000 15.000 ) x 10% Cau 3: Mot ngi nc ngoai lam viec tai VN, lng c ban la 10 trieu ong, Cty tra cho ca nhan 2 trieu ong tien nha moi thang bang tien mat. So tien nha phai chu thue TNCN tai VN la : a. 1,5 trieu ong b. 3 trieu c. 2 trieu ong d. Khong phai chu thue tren khoan tien nha nay Cau 4: So ngay c tru cua ngi NN tai VN la bao nhieu ngay trong nam tnh thue th thue suat TNCN se c tnh theo mc thue luy tien tng phan ? a. T 183 ngay tr len b. Di 30 ngay c. T 31 ngay en 183 ngay d. c, b eu ung Cau 5: Thue thu nhap khong thng xuyen oi vi ngi co thu nhap cao c xay dng tren can ban thue suat sau : a. Thue suat nhat nh b. Thue suat luy tien tng phan c. Thue suat luy tien toan phan d. Ap dung ca a, b, c Cau 6: Ong A trung thng xo so kien thiet mot lan la 50 trieu ong. Cty xo so kien thiet khau tr thue thu nhap: a. Tnh theo bieu thc luy tien tng phan 0% en 30% b. Tnh theo ty le thong nhat la 10% tren tong so thu nhap, nh sau: 50.000.000 x 10% c. Tnh theo ty le thong nhat la 10% tren mc khi iem 15.000.000 / lan, nh sau: ( 50.000.000 15.000.000 ) x 10% d. a, b, c eu sai Cau 7: Ong A lam viec nhieu ni trong thi gian khac nhau cua mot nam th thue thu nhap hang thang va het nam cua ong A phai ke khai nh the nao va tai au?
Cau 8: Ong A chu ho kinh doanh an uong ca the co thu nhap hang thang la 25 trieu ong A khong biet mnh phai khai nop thue nao. Ban hay giai thch cho ong A biet, ong ta phai khai nop thue g? Thue phai nop la bao nhieu? Cau 9: Cong dan Viet Nam lao ong, cong tac nc ngoai, a nop thue thu nhap (tren tien lng) nc ngoai va co chng t nop thue nc o khi ve Viet Nam co phai khai phan thu nhap nc ngoai? So thue a nop nc ngoai c c quan thue Viet Nam x ly nh the nao? Cau 10: Ban trung thng khuyen mai mot chiec xe gan may Honda tr gia 25 trieu. Ban co phai chu thue thu nhap? Loai thu nhap nao? Khai nop thue nh the nao? So thue phai nop?
TS.Phan Hien Minh
35
Chng 4: Thue Gia tr gia tang
CHNG 4: THUE GIA TR GIA TANG

I. KHAI NIEM VA TAC DUNG Thue GTGT la thue gian thu. Thue GTGT thu tren dien rong: Thue tnh tren khoan gia tr tang them va c the hien tren hoa n. Thue GTGT khong thu trung nh thue doanh thu (Thue doanh thu khong the hien tren hoa n). Thue GTGT bao ho hang hoa san xuat trong nc (do thu khau nhap khau). Thue GTGT kch thch xuat khau (thue suat 0% c hoan thue GTGT a nop cac au vao trc). Thue GTGT khong phai la khoan chi ph (ngoai tr trng hp cac nha cung cap hang hoa va dch vu theo phng phap trc tiep) do o khong anh hng en ket qua kinh doanh cua doanh nghiep. II. U IEM CUA THUE GTGT u iem th nhat: ac tnh trung lap cua thue nay oi vi cac quy trnh san xuat, kinh doanh khac nhau thong qua viec xoa bo c van e thue anh chong len thue (thue kep). u iem th hai: thue GTGT t mang lai phan ng nang ne ve pha ngi chu thue lan ngi nop thue, bi anh thue theo phng phap nay, di hnh thc mot loai thue gian thu ma ngi nop thue khong phai la ngi chu thue c tong ket la mot cach anh thue khon ngoan tien li. u iem th ba: thue GTGT de hanh thu v ganh nang cua thue c chuyen qua tng cong oan e cuoi cung quy vao ngi tieu thu san pham. u iem th t: thue GTGT la s n gian trong cong tac quan ly thu thue. That vay, chnh ngi nop thue se t mnh xac nh so thue va nop trc tiep cho c quan thue. u iem th nam: thue GTGT la loai thue trung tnh oi vi mc o dai ngan cua quy trnh san xuat va phan phoi, nhng lai khong trung tnh ve mat kinh te do co tac ong tch cc oi vi s phat trien kinh te, v the thue GTGT co u iem khuyen khch cac nghiep vu au t xuat khau. u iem th sau: thue GTGT c chap nhan tng oi de dang va t co trng hp gian lan, ngoai tr khu vc doanh nghiep co quy mo hoat ong nho va khu vc cung ng dch vu, khu vc co nhieu hoat ong ngam khong khai bao. III. THUE GTGT VI MOT SO LNH VC 1. oi vi hoat ong xuat khau: Thue GTGT c ap dung cac nc tren the gii eu danh cho cac hoat ong xuat khau s u ai: cac hoat ong nay thng c quy nh phai chu thue suat 0%. Trong trng hp thue GTGT thay the cho mot loai thue doanh thu se co tac ong cai thien can can thanh toan thong qua viec khuyen khch hoat ong xuat khau. 2. oi vi thc pham: Phan ln cac nc thng mien thue GTGT oi vi thc pham (tr mot so nc thuoc Lien minh chau Au) chu yeu. 3. oi vi t lieu san xuat: Nhieu nc a cho phep khau tr va boi hoan ngay toan bo so thue phai tra t viec mua cac t lieu san xuat (capital goods). ieu nay a tao mot tac ong tch cc oi vi au t. 4. oi vi cac dch vu tai chnh:
36
TS.Phan Hien Minh
IV.
V.
VI.
Nhieu nc Chau au mien thue GTGT oi vi cac dch vu tai chnh. Ly do ma ho a ra la: rat kho xac nh c tr gia gia tang cua dch vu nay. OI TNG NOP THUE La cac to chc, ca nhan co san xuat, kinh doanh hang hoa dch vu chu thue GTGT va cac to chc ca nhan khac co nhap khau hang hoa mua dch vu t nc ngoai chu thue GTGT. OI TNG CHU THUE oi tng chu thue GTGT la hang hoa, dch vu dung cho san xuat, kinh doanh va tieu dung tai Viet Nam (bao gom ca hang hoa, dch vu mua cua to chc, ca nhan nc ngoai), tr cac oi tng khong chu thue. CAN C TNH THUE 1. oi vi hang hoa, dch vu (kinh doanh, san xuat): gia ban cha co thue GTGT a. Trng hp phu thu; b. Trng hp tra gop; c. Trng hp ai ly. 2. oi vi hang hoa nhap khau: a. Hang hoa bnh thng: (Xem Cau hoi so 2) Gia tnh thue hang nhap khau (CIF) + Thue nhap khau b. Hang hoa chu thue TTB: (Xem Cau hoi so 5) Gia tnh thue hang nhap khau (CIF) + Thue nhap khau + Thue TTB
3. oi vi hang hoa, dch vu chu thue TTB la gia ban a co thue TTB nhng cha co thue GTGT VII. THUE SUAT THUE GTGT MOT SO QUOC GIA ANG PHAT TRIEN Quoc gia Thue suat tieu chuan Cac thue suat khac Chau Phi Cote Divoire Kenya Mauritania Nam Phi Zambia Chau A Fiji Indonesia Han Quoc Philippines Singapore Srilanka Thai Lan 10 10 10 10 3 12.5 10 Nguon IMF
26 16 19 14 17.5
11.1 12
5 20 35 2 3.5
VIII. PHNG PHAP TNH THUE GTGT 1. Phng phap khau tr: Phng phap nay c ap dung cho cac to chc kinh doanh doanh nghiep Nha nc, doanh nghiep co von TNN, cong ty co phan, cong ty Trach nhiem hu han, hp tac xa, to chc kinh doanh khac. Theo o so thue GTGT phai nop c tnh nh sau: So thue GTGT phai nop = So thue GTGT au ra So thue GTGT au vao c khau tr
Trong o: Thue GTGT au ra bang (=) gia tnh thue hang hoa, dch vu chu thue ban ra nhan (x) vi thue suat thue GTGT cua hang hoa, dch vu o. Thue GTGT au vao bang tong so thue GTGT ghi tren hoa n gia tr gia tang mua hang hoa, dch vu hoac chng t nop thue GTGT hang hoa nhap khau Viec khau tr thue GTGT au vao c quy nh nh sau: + Thue au vao cua hang hoa, dch vu dung cho san xuat, kinh doanh hang hoa, dch vu chu thue GTGT th c khau tr toan bo. + Thue dau vao cua hang hoa, dch vu dung ong thi cho san xuat, kinh doanh hang hoa, dch vu chu thue GTGT va khong chu thue GTGT th ch c khau tr so thue au vao cua hang hoa, dch vu dung cho san xuat, kinh doanh hang hoa dch vu chu thue GTGT. + Cac c s kinh doanh phai hach toan rieng thue au vao c khau tr va khong c khau tr ; trng hp khong hach toan rieng th c khau tr theo ty le phan tram gia doanh so chu thue GTGT trong tong doanh so ban ra. 2. Phng phap trc tiep: Phng phap tnh thue trc tiep tren gia tr gia tang c ap dung vi cac oi tng sau: Ca nhan san xuat kinh doanh la ngi Viet Nam To chc, ca nhan nc ngoai kinh doanh Viet Nam khong theo Luat TNN tai Viet Nam cha thc hien ay u cac ieu kien ve ke toan, hoa n, chng t e lam can c tnh thue theo phng phap khau tr thue. C s kinh doanh mua, ban vang, bac a quy, ngoai te (Xem Cau hoi so 3). Noi dung: Thue GTGT GTGT cua hang hoa, Thue suat cua hang = X phai nop dch vu chu thue hoa va dch vu o Trong o: Gia thanh toan cua Gia thanh toan cua hang hoa, GTGT cua hang = hoa dch vu hang hoa dch vu ban ra dch vu mua vao tng ng Gia thanh toan cua hang hoa, dch vu ban ra la gia thc te ben mua phai thanh toan cho ben ban, bao gom: ca thue GTGT va cac khoan phu thu, ph thu them ma ben mua phai tra.
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Gia thanh toan cua hang hoa, dch vu mua vao tng ng cua hang hoa, dch vu ban ra c xac nh bang gia tr hang hoa, dch vu mua vao (gia mua bao gom ca thue GTGT) ma c s san xuat kinh doanh a dung cho san xuat kinh doanh hang hoa, dch vu chu thue GTGT ban ra. 3. Thue GTGT oi vi nha thau, nha thau phu nc ngoai khong thc hien che o ke toan Viet Nam: (Xem Cau hoi so 4) Thc hien nop thue GTGT theo phng phap tnh thue trc tiep tren GTGT So thue GTGT Doanh thu theo %GTGT tnh Thue suat = X X phai nop hp ong tren doanh thu thue GTGT Bieu %GTGT tnh tren doanh thu cua tng nganh nghe oi vi nha thau nc ngoai So Nganh nghe kinh doanh %GTGT tnh TT tren doanh thu 1 - Thng mai: phan phoi, cung cap hang hoa, nguyen lieu, 10 vat t, may moc thiet b tai Viet Nam 2 - Dch vu 50 3 4 5 - Xay lap khong bao thau vat lieu va/hoac khong cung cap may moc thiet b i kem cong trnh xay dng - Xay lap co bao thau vat lieu va/hoac co cung cap may moc thiet b i kem cong trnh xay dng - San xuat kinh doanh khac, van tai 50 30 25
4. Thue GTGT oi vi ho kinh doanh khong thc hien che o ke toan, hoa n: (Xem Cau hoi so 6) oi vi ho kinh doanh khong thc hien che o ke toan, hoa n, c quan Thue an nh doanh so: Thue GTGT = Doanh so an nh X Ty le GTGT X Thue suat 5. Phng phap tnh thue cac nc: Thue GTGT la loai thue anh tren gia tr tang them cua hang hoa, dch vu phat sinh trong qua trnh t san xuat lu thong tieu dung. Can c vao khai niem neu tren, ve mat ly thuyet co 4 phng phap xac nh so thue phai nop: a. Phng phap cong thang (trc tiep) hay con goi la phng phap ke toan: thue suat x (tien cong + li nhuan). b. Phng phap cong gian tiep (v phan gia tr gia tang khong c tnh en): (thue suat x tien cong) + (thue suat x li nhuan). c. Phng phap tr trc tiep: (cung la phng phap ke toan): thue suat x (gia au ra gia au vao). d. Phng phap tr gian tiep (con goi la phng phap hoa n hay phng phap khau tr): (thue suat x gia au ra) - (thue suat x gia au vao). Hau het cac nc a ap dung thue GTGT eu co quy nh mc doanh thu e phan biet oi tng nop thue. V du: Indonexia 60,000 USD/nam ; Thuy ien 200.000 SEK / nam ; Trung Quoc: 1,8 trieu nhan dan te / nam... oi vi ho kinh doanh co doanh so tren mc
IX.
X.
quy nh phai nop thue GTGT theo phng phap khau tr ; oi vi ho kinh doanh co doanh thu di mc quy nh hoac khong phai nop thue GTGT ma ch phai nop thue Thu nhap hoac co nc anh thue GTGT nhng theo mot ty le an nh tren doanh thu. Ap dung kinh nghiem cua cac nc khi xay dng Luat thue GTGT d kien a ra mc doanh thu la 600 trieu ong / nam. Nhng ho kinh doanh qui mo nho co doanh thu di mc quy nh khong ap dung tnh thue GTGT theo phng phap khau tr ma ap dung cach thu n gian. HOAN THIEN LUAT THUE GTGT TRONG GIAI OAN 2005 2010 1. oi tng chu thue: Cuoi giai oan nay bo sung oi tng chu thue GTGT cac mat hang la san pham khau san xuat nong nghiep e am bao thc hien thue GTGT lien hoan va thong nhat tat ca cac lnh vc san xuat kinh doanh. Chu thue GTGT bao gom cac mat hang chu thue TTB (co ngha la cac mat hang chu thue TTB va chu thue GTGT) am bao bnh ang gia khau khau tr thue GTGT vi hang chu thue TTB (a thc hien t 01/01/2004). 2. Thue suat: Ap dung thong nhat mot mc thue suat 10% oi vi san pham, hang hoa, dch vu 3. Phng phap tnh thue va s dung hoa n: Ap dung thong nhat mot phng phap tnh thue la phng phap khau tr thue ; ap dung che o t phat hanh hoa n. Hoa n c lap theo mau thong nhat. oi tng cac ho kinh doanh nho a ra khoi oi tng nop thue GTGT chuyen sang ap dung thu thue thu nhap ca nhan. HOAN THUE GTGT
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Mau / Form: 10/GTGT C s / Business: . . . . . . . . . . . Cong Hoa Xa Hoi Chu Ngha Viet Nam ................................................. Socialist Republic of Vietnam ................................................. oc lap - T do - Hanh phuc Independence Freedom - Happiness So / Ref: E NGH HOAN THUE GTGT Knh gi Cuc thue / To Tax Department of: .................................................................................. Ten c s kinh doanh / Name of business establishment: ................................................................ a ch / Address:........................................................................................................................ Nganh nghe kinh doanh chnh la/ Main line of production:.......................................................... tai Ngan hang (Kho bac) / at bank: ........................... So tai khoan / Account No:................ e ngh Cuc thue xet giai quyet hoan thue GTGT cho c s...............................................
Request the Tax Department considers to refund the VAT for REQUEST FORM OF VAT REFUND
vi so tien la: ........................................................................................................................ Theo cac trng hp sau ay: (n v giai trnh cu the theo trng hp e ngh) As the following cases: (the business explains in detail as requesting case) Th du / For example: + Thue GTGT au vao c khau tr ln hn so thue GTGT au ra cua cac thang...nam (Giai trnh cu the do hang hoa xuat khau ln hay do kinh doanh hang hoa, dch vu co thue suat thap...)
The input VAT, which is deducted, is greater than the output VAT in the months of . . . in year (explaining in detail as due to the exporting goods or due to the goods and services have low tax rate, ) with the amount of ......................................................................................................................................... VND
+ Thue GTGT au vao cua cac may moc, thiet b au t ln cu the
The input VAT of machines and equipment for investing as: 1. Gia tr may moc, thiet b a au t / The value of invested machines, equipments
2. Thue GTGT a tra / The paid VAT 3. Thue GTGT nop bnh quan thang cua hang hoa, dch vu ban ra + Trng hp va ly do khac / Other cases and reasons: Chung toi xin gi kem theo cong van e ngh nay cac ho s sau ay
We are pleased to enclose the following documents (Ke cac ho s kem theo List the enclosed documents) The average paid VAT of goods and services sold
Ngay .... thang .... nam 200... / Date: . . . . . Giam oc hay ngi ai dien Ni gi / To
Director or Representative (Ky ten, ong dau) / Sign and seal
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A. ieu kien lap ho s hoan thue 1. CSKD nop thue theo phng phap khau tr 2. Lu gi va ghi chep so sach ke toan, chng t hoa n ay u va ung quy nh 3. a ang ky tai khoan TGNH vi c quan thue 4. CSKD co thue luy ke au vao ln hn au ra lien tuc trong thi gian lap ho s hoan thue. 5. Chap hanh nghiem tuc cac luat thue 6. Ho s hoan thue phai ke khai ung, trung thc va phai chu trach nhiem trc phap luat ve van e ke khai. B. Phan loai oi tng hoan thue 1. oi tng kiem tra thanh tra, trc - hoan thue sau: CSKD mi thanh lap, hoan thue lan au CSKD a co cac hanh vi gian lan ve thue GTGT CSKD xuat khau hang hoa la nong, lam, thuy san cha qua che bien theo ng bien gii at lien. CSKD chia tach, giai the, pha san 2. oi tng b tam dng hoan thue: oi tng co ho s hoan thue lien quan en cac hanh vi gian lan ve thue GTGT ang trong giai oan b thanh tra, khi to ieu tra theo quyet nh cua cac c quan chc nang, tam thi dng hoan thue en khi co quyet nh x ly CSKD b phat hien co hanh vi gian lan thue va c quan thue a ra thong bao ve viec khong xem xet giai quyet hoan thue trong thi han 12 thang 3. oi tng hoan thue trc, kiem tra sau: Cac oi tng khong thuoc iem 1 va 2 neu tren. C. Trng hp hoan thue: C s nop thue theo phng phap khau tr; Co thue au vao ln hn thue au ra 3 thang lien tuc; C s kinh doanh xuat khau: neu co so thue au vao cha c khau tr t 200 trieu tr len; C s mi thanh lap, au t tai san co nh, ap dung phng phap khau tr; C s kinh doanh quyet toan khi giai the, sat nhap, co so thue GTGT nop tha; XI. TOM TAT CAC Y QUAN TRONG Phng phap tnh thue GTGT. S khac nhau gia oi tng khong chu thue GTGT va chu thue GTGT 0%. Trng hp hoan thue. Hoan thien Luat thue GTGT. XII. VAN BAN PHAP LUAT Thong t 120/2003/TT-BTC ngay 12/12/2003 cua Bo Tai chnh Thong t 84/2004/TT-BTC ngay 18/08/2004 cua Bo Tai chnh Thong t 127/2004/TT-BTC ngay 27/12/2004 cua Bo Tai chnh Thong t 115/2005/TT-BTC ngay 16/12/2005 cua Bo Tai chnh Thong t 05/2005/TT-BTC ngay 11/1/2005 cua Bo Tai chnh XIII. PHU LUC: BAO CAO THUE GTGT
1. Mau so 01/GTGT:

CNG HO X HI CH NGHA VIT NAM / SOCIALIST REPUBLIC OF VIETNAM c lp - T do - Hnh phc / Independence Freedom - Happines T KHAI THU GI TR GIA TNG (GTGT) VALUE ADDED TAX RETURN (VAT) [01] K k khai: thng . . . . . nm . . . . . . Declared period: . . . . . . . . . . . . .

Mu s / Form: 01/GTGT
[02] Ma so thue
Tax code
Ngay nop t khai: Submission date (Do c quan thue ghii) Recorded by the tax office) ././
[03] Tn c s kinh doanh / Name of business establishment: [04] a ch tr s / Office address: [05] Qun/huyn / District: [07] in thoi / Tel:
[06] Tnh/ Thnh ph / Province/City: [09] E-Mail: n v tin / Unit: ng Vit Nam / VND Gi tr HHDV (cha thu GTGT) Thu GTGT VAT Value of goods & services (no VAT)
[08] Fax:
STT No A B C I 1 a b 2 a b 3 4 II 1 1.1 1.2 a b c 2 a b 3 III 1 2 2.1 2.2
Ch tiu Items
Khng pht sinh hot ng mua, bn trong k (nh du "X") [10] No activities in period (cross X) Thu GTGT cn c khu tr k trc chuyn sang/ Deductible VAT carried forward from previous period [11] K khai thu GTGT phi np Ngn sch nh nc / Declare VAT payable to State of Budget Hng ho, dch v (HHDV) mua vo / Goods & services purchased Hng ho, dch v mua vo trong k ([12]= [14]+[16]; [13]= [15]+[17]) [12] [13] Goods & services purchased in period Hng ho, dch v mua vo trong nc /Goods & services purchased in domestic [14] [15] Hng ha, dch v nhp khu / Goods & services purchased by import [16] [17] iu chnh thu GTGT ca HHDV mua vo cc k trc /Adjusting VAT of goods & services purchased from previous periods iu chnh tng / Increasing adjustment [18] [19] iu chnh gim / Decreasing adjustment [20] [21] Tng s thu GTGT ca HHDV mua vo ([22]= [13]+[19]-[21]) / Total VAT of goods & services purchased [22] Tng s thu GTGT c khu tr k ny /Total deductible VAT in this period [23] Hng ho, dch v bn ra / Goods & services sold Hng ho, dch v bn ra trong k ([24]= [26]+[27]; [25]= [28]) [24] [25] Goods & services sold in period Hng ha, dch v bn ra khng chu thu GTGT [26] Goods & services sold not subject to VAT Hng ha, dch v bn ra chu thu GTGT ([27]= [29]+[30]+[32]; [28]= [31]+[33]) / [27] [28] Goods & services sold subject to VAT Hng ho, dch v bn ra chu thu sut 0% /Goods & services subject to 0% tax rate [29] Hng ho, dch v bn ra chu thu sut 5%/Goods & services subject to 5% tax rate [30] [31] Hng ho, dch v bn ra chu thu sut 10%/Goods & services subject to 10% tax rate [32] [33] iu chnh thu GTGT ca HHDV bn ra cc k trc / Adjusting VAT of goods & services sold from previous periods iu chnh tng / Increasing adjustment [34] [35] iu chnh gim / Decreasing adjustment [36] [37 ] Tng doanh thu v thu GTGT ca HHDV bn ra ([38] = [24] + [34] - [36], [39] = [38] [39] [25] + [35] - [37]) / Total turnover and VAT of goods & services sold Xc nh ngha v thu GTGT phi np trong k / Determining VAT liability in period: Thu GTGT phi np trong k ([40] = [39] - [23] - [11]) / VAT payable in period [40] Thu GTGT cha khu tr ht k ny ([41]=[39]-[23]-[11]) / Outstanding deductible VAT in this period [41] Thu GTGT ngh hon k ny / VAT refund requested for this period [42] Thu GTGT cn c khu tr chuyn k sau ([43] = [41] - [42])/Deductible VAT carried forward to next period [43]
Chng ti cam oan s liu k khai trn l ng s tht v t chu trch nhim trc php lut v nhng s liu k khai / We undertake the above declared information are correct and should be fully responsible for the declared information. ............ , ngy ......thng .... ...nm .... / Date: i din theo php lut ca c s kinh doanh / Legal representative of business establisgment K tn, ng du (ghi r h tn v chc v) / Sign, seal (fullname and positiion)
2. Mau so 02C/GTGT:
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Mau so / Form: 02C/GTGT BANG KE KHAI IEU CHNH THUE GTGT C KHAU TR NAM . . . .
LIST OF DECLARED ADJUSTMENT OF DEDUCTIBLE VAT IN YEAR . . . .
(Kem theo T khai thue GTGT thang . . . nam . . . . .)

(Attaching to VAT return of . . . . . . . .)
Ma so thue / Tax code: ............................................................................................................ Ten c s kinh doanh / Name of business establishment:............................................................ n v tien / Unit: ong Viet Nam / VND STT Ch tieu So tien
No Items Amount
1 2 3
Tong doanh thu hang hoa, dch vu ban ra trong nam

Total turnover of goods & services sold in this year
Doanh thu hang hoa, dch vu ban ra chu thue

Turnover of goods & services sold subject to tax
Ty le doanh thu HHDV ban ra chu thue tren tong doanh thu cua nam (3) = (2)/(1)
The ratio of the turnover of goods & services sold subject to tax over the total turnover of goods & services sold in this year
4 5 6 7
Tong thue GTGT cua HHDV mua vao trong nam

Total VAT of goods & services purchased in this year
Thue GTGT au vao c khau tr trong nam (5) = (4) x (3) / Deductible input VAT in this year Thue GTGt au vao a ke khai khau tr 12 thang
Input VAT declared for deducting in 12 months
ieu chnh tang (+), giam (-) thue GTGT au vao c khau tr trong nam (7) = (5) (6)
Increasing (+), decreasing (-) adjustment of deductible input VAT in this year
Toi cam oan so lieu ke khai tren la ung va xin chu trach nhiem trc phap luat ve so lieu a ke khai / I undertake the above declared information are correct and should be fully responsible for the
declared information.
Ngay . . . thang . . . nam . . . ./ Date: ai dien theo phap luat cua c s kinh doanh (Ky ten, ong dau / Sign, seal)
Legal representative of business establishment
Ghi chu: - Bang ke khai nay s dung cho viec ieu chnh so thue GTGT au vao c khau tr do phan bo lai theo ty le (%) doanh so ban hang hoa, dch vu chu thue GTGT tren tong doanh so ban hang hoa, dch vu cua nam. - Thue GTGT au vao a ke khai khau tr 12 thang (ch tieu 6 Bang ke khai nay) c lay so lieu t ch tieu 5 cua Bang phan bo so thue GTGT cua hang hoa dch vu mua vao c khau tr trong ky (Mau so 02B/GTGT) cua 12 thang trong nam cua c s kinh doanh. - So lieu ieu chnh tai ch tieu 7 cua Bang ke khai nay c tong hp vao ch tieu so [23] Thue GTGT c khau tr trong ky nay cua T khai thue GTGT thang thc hien ieu chnh.
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XIV. CAU HOI 1. Gia thiet rang Cty ABC thc hien cac hoat ong di ay trong nam 1999 Mua vao 1. Oto mi di 24 cho ngoi (chu thue TTB) 2. ien 3. Khach san 4. Thue van phong 5. Thiet b van phong 6. Nc 7. ien thoai Tong cong Gia mua Ban ra Gia ban 700.000.000 350.000.000
350.000.000 1. Xuat khau 2. Dch vu phan tch va th nghiem cho 11.550.000 nc ngoai (khong 14.000.000 chu thue) 35.000.000 3. San pham hoa 70.000.000 chat 4.200.000 4. May moc thanh l 22.000.000 506.750.000 Tong cong
1.400.000.000 70.000.000
2.520.000.000
Chu thch: a. Gia mua cua cac loai hang hoa la gia cha co thue, mua t cac doanh nghiep nop thue theo phng phap khau tr. b. Cty ABC nop thue theo phng phap khau tr. c. Gia s thue suat thue GTGT mua vao ban ra la 10% Yeu cau: Xac nh thue GTGT au vao va au ra, thue GTGT phai nop 2. C s nhap khau au VIDEO nguyen chiec, gia nhap khau theo hp ong va Invoice la 1.000.000 /chiec, gia tnh thue nhap khau la 1.250.000 /chiec, thue suat thue nhap khau la 30%. Thue GTGT c xac nh la bao nhieu? (biet rang thue suat thue GTGT la 10%) a. [1.000.000 + (1.000.000 x 30%)] x 10% b. [1.250.000 + (1.250.000 x 30%)] x 10% c. [1.000.000 + (1.250.000 x 30%)] x 10% d. [1.250.000 + (1.000.000 x 30%)] x 10% 3. Xac nh thue GTGT oi vi kinh doanh vang bac, ngoai te V du: Ngan hang A trong thang 7/2004 co so lieu ve nghiep vu kinh doanh ngoai te nh sau: + Ton au k: 10.000 USD (t gia: 14.500 /USD) + Mua trong k: 90.000 USD (t gia: 15.000 /USD) + Ban ra trong k: 60.000 USD (t gia: 15.500 /USD) Yeu cau: Xac nh thue GTGT ma ngan hang A phai ke khai? 4. Xac nh thue GTGT oi vi nha thau nc ngoai khong thc hien che o ke toan Viet Nam V du: Cty A thue nha thau Singapore thc hien dch vu phan mem ke toan + Doanh thu theo hp ong la: 100.000 USD. + T le GTGT tnh tren doanh thu la 50% + Thue suat thue GTGT la 10% Yeu cau: Xac nh thue GTGT Cty A phai gi lai ke khai vi c quan thue? 5. Xac nh thue GTGT oi vi xe oto du lch nhap khau V du: Doanh nghiep B nhap khau xe oto du lch e lam tai san co nh + Gia tnh thue nhap khau: 20.000 USD. + Thue suat thue nhap khau: 30% + Thue suat thue TTB: 80%
+ Thue suat thue GTGT nhap khau: 10% Yeu cau: Xac nh thue GTGT doanh nghiep B phai ke khai vi c quan Hai quan? 6. Xac nh thue GTGT oi vi ho kinh doanh an uong bnh dan quan 3, TP. Ho Ch Minh + Doanh so an nh: 10 trieu ong/thang; + Thue suat GTGT: 10% Yeu cau: Xac nh thue GTGT ho kinh doanh an uong phai nop. 7. Doanh nghiep A ky ket hp ong dch vu vi nha thau nc ngoai B; doanh thu theo hp ong la 100.000 USD Net (cha bao gom thue). Yeu cau: Xac nh thue GTGT nha thau nc ngoai doanh nghiep A co trach nhiem gi lai nop cho c quan thue. + Biet rang thue suat thue GTGT la 5%. 8. oi vi hoat ong xay dng mot cong trnh, hang muc cong trnh co nhieu n v tham gia xay dng theo hnh thc ky hp ong trc tiep vi chu cong trnh hoac nhan thau lai thong qua nha thau chnh th tnh va nop thue GTGT nh the nao? 9. oi vi hang hoa dch vu co chng t ac thu nh tem bu chnh, ve cc van tai, ve xo so kien thiet, ghi gia thanh toan la gia a co thue GTGT th gia cha co thue c xac nh nh the nao? 10. C s hoat ong san xuat mot so a phng (tnh, thanh pho trc thuoc TW) nhng co tru s, van phong giao dch lam thu tuc ban hang mot a phng khac th viec ang ky nop thue GTGT nh the nao?
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Chng 5: Thue Tieu thu ac biet
CHNG 5: THUE TIEU THU AC BIET (TTB)

I. KHAI NIEM VA TAC DUNG Thue TTB la loai thue gian thu Nguon thu quan trong cua Ngan sach Nha nc Thu oi vi 8 hang hoa, 5 dch vu Thu khau nhap khau va san xuat trong nc Thue TTB la cong cu e ieu tiet san xuat kinh doanh va tieu dung mot so mat hang va dch vu II. OI TNG NOP THUE Cac to chc, ca nhan co hoat ong san xuat, nhap khau hang hoa, kinh doanh dch vu thuoc oi tng chu thue TTB III. OI TNG CHU THUE (Xem bang thue suat) 8 loai hang hoa 5 loai dch vu IV. CAC TRNG HP HANG HOA KHONG CHU THUE TTB 1. Hang hoa do c s san xuat, gia cong trc tiep xuat khau hoac ban, uy thac cho c s kinh doanh xuat khau e xuat khau. 2. Hang nhap khau trong cac trng hp: vien tr nhan ao, vien tr khong hoan lai; qua tang, o dung cua cac to chc, ca nhan c hng tieu chuan mien tr ngoai giao; hang mang theo ngi trong tieu chuan hanh l mien thue; hang chuyen khau, qua canh; hang a vao Hang hoa nhap khau e ban hang mien thue V. CAN C TNH THUE 1. Gia tnh thue: a. oi vi hang hoa san xuat trong nc: la gia ban cua c s san xuat cha co thue TTB va cha co thue GTGT, c xac nh cu the nh sau: Gia tnh thue TTB = Gia ban cha co thue GTGT 1 + Thue suat thue TTB
Gia ban cha co thue GTGT c xac nh theo quy nh cua Luat thue GTGT. Trng hp c s san xuat hang hoa chu thue TTB ban hang qua cac chi nhanh, ca hang, c s phu thuoc th gia lam can c tnh thue TTB la gia do cac chi nhanh, ca hang, c s phu thuoc ban ra cha co thue GTGT. C s san xuat ban hang thong qua ai ly ban ung gia do c s quy nh, hng hoa hong th gia lam can c xac nh gia tnh thue TTB la gia ban cha co thue GTGT do c s san xuat quy nh cha tr hoa hong. - oi vi bia hop (bia lon), gia tnh thue TTB c xac nh nh sau: (Xem Cau hoi so 3) Gia tnh thue TTB = Gia ban cha co thue GTGT gia tr vo hop 1 + Thue suat thue TTB
Trong o: Gia tr vo hop c an nh theo mc 3.800/lt bia hop (3.800/3 = 1.267/hop).
TS.Phan Hien Minh
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V du: oi vi bia hop: Gia ban cua 1 lt bia hop cha co thue GTGT la 16.000, gia tr vo hop cho 1 lt bia c tr la 3.800, thue suat thue TTB cua bia hop la 75% th: Gia tnh thue TTB 1 lt bia hop = 16.000 3.800 1 + 75% = 12.200 1,75 = 6.971
- oi vi hang hoa chu thue TTB c tieu thu qua cac c s kinh doanh thng mai th gia lam can c tnh thue TTB la gia ban cha co thue GTGT cua c s san xuat nhng khong c thap hn 10% so vi gia ban bnh quan do c s kinh doanh thng mai ban ra. Trng hp gia ban cua c s san xuat thap hn 10% so vi gia c s kinh doanh thng mai ban ra th gia tnh thue TTB la gia do c quan thue an nh. b. oi vi hang nhap khau: (Xem Cau hoi so 1) Gia tnh thue TTB = Gia tnh thue nhap khau + Thue nhap khau
c. oi vi hang hoa gia cong: Gia tnh thue TTB la gia ban cha co thue GTGT va cha co thue TTB cua c s a gia cong (hoac la gia tnh thue cua hang hoa san xuat cung loai hoac tng ng tai cung thi iem giao hang), c xac nh cu the nh sau: Gia tnh thue TTB oi vi hang hoa gia cong Gia ban cha co thue GTGT cua c s a gia cong 1 + Thue suat thue TTB
d. Ban tra gop: la gia ban cha co thue TTB va thue GTGT ban theo phng thc tra tien mot lan, khong bao gom lai tra gop. e. oi vi dch vu: la gia cung ng dch vu cha co thue TTB: (Xem Cau hoi so 4) Gia tnh thue TTB = Gia dch vu cha co thue GTGT 1 + thue suat thue TTB
VI.
2. Thue suat: (xem bang thue suat Phan VII) PHNG PHAP TNH THUE 1. oi vi hang san xuat trong nc: Thue TTB = So lng x Gia tnh thue TTB x Thue suat 2. oi vi hang nhap khau: (Xem Cau hoi so 2) Thue TTB = (Gia tnh thue nhap khau + Thue nhap khau) x Thue suat
TS.Phan Hien Minh
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VII. THUE SUAT THUE TTB STT Hang hoa, dch vu Thue suat (%) I Hang hoa 1 Thuoc la ieu, x ga a) X ga 65 b) Thuoc la ieu - Nam 2006 2007 55 - T nam 2008 65 2 Ru a) Ru t 40 o tr len 65 b) Ru t 40 o en di 40 o 30 c) Ru di 20 o, ru hoa qua, ru thuoc 20 3 Bia a) Bia chai, bia hop 75 b) Bia hi, bia ti - Nam 2006 2007 30 - T nam 2008 40 4 Oto a) Oto t 5 cho ngoi tr xuong 50 b) Oto t 6 en 15 cho ngoi 30 c) Oto t 16 en 24 cho ngoi (Bao gom ca xe thiet ke va ch 15 ngi va ch hang va cac loai xe lam) 5 Xang cac loai, nap-ta (naptha), con-en-sat (condensate), che 10 pham tai hp (reformade component) va cac che pham khac dung e pha che xang 6 ieu hoa nhiet o cong suat 90.000 BTU tr xuong 15 7 Bai la 40 8 Vang ma, hang ma 70 II Dch vu 1 Kinh doanh vu trng, mat-xa, karaoke 30 2 Kinh doanh ca-si-no (casino), tro chi bang may giac-pot 25 (jackpot) 3 Kinh doanh giai tr co at cc 25 4 Kinh doanh gon (golf): ban the hoi vien, ve chi gon 10 5 Kinh doanh so xo 15 oi vi hang hoa thuoc dien chu thue TTB, thue suat thue TTB khong phan biet hang hoa nhap khau hay hang hoa san xuat trong nc. VIII. PHNG HNG HOAN THIEN M rong dien chu thue, ieu chnh thue suat mot so hang hoa, dch vu phu hp vi chnh sach tieu dung, tien ti xoa bo mien, giam thue tieu thu ac biet am bao nguyen tac khong phan biet oi x gia hang san xuat trong nc va hang nhap khau. IX. TOM TAT CAC Y QUAN TRONG Gia tnh thue TTB oi vi hang san xuat trong nc
X.
XI.
Gia tnh thue TTB hang nhap khau Quyen an nh thue cua c quan thue Phng hng hoan thien VAN BAN PHAP LUAT Thong t 119/2003/TT-BTC ngay 12/12/2003 cua Bo Tai chnh Thong t 18/2005/TT-BTC ngay 08/03/2005 cua Bo Tai chnh Thong t 115/2005/TT-BTC ngay 16/12/2005 cua Bo Tai chnh PHU LUC
TS.Phan Hien Minh
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Chng 5: Thue Tieu thu ac biet CONG HOA XA HOI CHU NGHA VIET NAM oc lap T do Hanh phuc MAU SO: 01/TTB
T ngay ...................en ngay ...............thang ..............nam ............... Ten c s: ............................................................................................. a ch:..................................................................................................
T KHAI THUE TIEU THU AC BIET
Ma so:
STT
Ten hang hoa, dch vu
A B I Hang hoa ban trong nc: - San pham A - San pham B - II Hang hoa xuat khau, uy thac xuat khau va ban cho c s xuat khau e xuat khau: - Hang hoa xuat khau. - Hang hoa uy thac xuat khau. - Hang hoa ban e xuat khau. Cong
Doanh so ban (co thue Gia tnh thue Thue suat So thue TTB So lng TTB khong co thue TTB (%) phai nop GTGT) 1 2 3 4 5=3x4
So thue tieu thu ac biet c khau tr (neu co): ...................................................................... So thue tieu thu ac biet ky trc chuyen qua: Nop tha (-): ............................................................................................................................ Nop thieu (+): .......................................................................................................................... So thue tieu thu ac biet ky nay:................................................................................................. (Bang ch: .......................................................................................................................................... ............................................................................................................................................................) Xin cam oan so lieu khai tren ay la ung, neu sai toi xin chu trach nhiem trc phap luat. Ngay thang nam Ni nhan t khai: Thay mat c s: - C quan thue: (Ky ten, ong dau) - a ch: _____________________________________ - Ngay c quan thue nhan t khai: ................................................................................................. - Ngi nhan (Ky, ghi ro ho ten):...................................................................................................
____________________________________________________
Yeu cau ke khai: + Hang thang (hoac nh ky theo quy nh cua c quan thue), c s san xuat, kinh doanh can c vao Bang ke hoa n ban hang hoa, dch vu e ke khai vao cac chi tieu tng ng gi c quan thue. + Ghi theo tng loai hang hoa dch vu, oi vi c s san xuat bia ghi theo loai bia hop, bia chai, bia hi theo nhom thue suat tng ng cua tng loai. + Cot 2: Ghi doanh so ban a co thue tieu thu ac biet (khong co thue GTGT) Doanh so ban (Cot 2) + Cot 3: = 1 + thue suat
TS.Phan Hien Minh
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XII. CAU HOI Cau 1: Gia tnh thue TTB oi vi hang hoa nhap khau c xac nh bang: a. Gia tnh thue TTB = gia nhap khau hang hoa ghi tren hp ong thng mai b. Gia tnh thue TTB = Gia FOB + thue nhap khau c. Gia tnh thue TTB = Gia tnh thue nhap khau d. Gia tnh thue TTB = Gia tnh thue nhap khau + thue nhap khau Cau 2: Doanh nghiep B nhap khau xe oto du lch e lam TSC Gia tnh thue nhap khau: 20.000 USD Thue suat thue nhap khau: 30% Thue suat thue tieu thu ac biet: 80% Thue suat thue gia tr gia tang nhap khau: 10% Yeu cau: Xac nh thue nhap khau, thue TTB nhap khau va thue GTGT nhap khau ma doanh nghiep B phai ke khai vi c quan Hai quan? Cau 3: Nha may bia B trong thang 02/2005 san xuat 2 trieu hop bia: Tieu thu het 1.800.000 hop bia (cha co thue GTGT) Gia ban mot hop: 7.000 ong/hop (cha co thue GTGT) Thue suat TTB 75% Thue suat GTGT 10% Yeu cau: Xac nh thue TTB va thue GTGT nha may bia B ke khai trong thang? Cau 4: Nha hang D co kinh doanh vu trng trong thang co nghiep vu phat sinh nh sau: Gia ve 26.000/ve (cha co thue GTGT) So lng ban bnh quan 1 ngay 100 ve Thue suat TTB 30% Thue suat GTGT 10% Yeu cau: Xac nh thue TTB va GTGT ma nha hang D phai ke khai trong thang (28 ngay) Cau 5: Mot Cty XNK mua 10.000 hop bia hop cua nha may bia e xuat khau nhng khong xuat khau ma ban so bia o trong nc. Theo quy nh cua luat thue hien hanh, Cty XNK va nha may bia phai chu thue nh sau : a. c mien thue TTB va thue GTGT v hang co giay phep xuat khau b. Nha may bia ch khai nop lai so thue TTB tren so hang o c. Cty XNK phai khai nop thue GTGT tren doanh thu ban so lng bia o d. Cty XNK phai khai nop thue TTB thay cho nha may bia va phai khai nop thue GTGT tren doanh thu ban bia. Cau 6: C s kinh doanh nhap khau xe o to du lch, cac loai thue phai nop la : a. Thue nhap khau, thue TTB b. Thue nhap khau, thue GTGT c. Thue nhap khau, thue TTB, thue GTGT d. Thue nhap khau, thue TTB, thue GTGT, thue TNDN Cau 7: Nha may bia A trong thang co tnh hnh nh sau: Mua bia nc 100.000 lt, thue TTB 250 trieu ong. a vao san xuat 80.000 lt, c 240.000 hop bia. Tieu thu c 200.000 hop, gia ban 8.750 ong/hop. Yeu cau: Xac nh thue TTB phai nop, biet rang thue suat 75%. Cau 8: Trng hp trong thang c s san xuat kinh doanh, dch vu chu thue TTB b lo mac du co phat sinh thue TTB th viec ke khai va nop t khai thue TTB c x ly nh the nao?
Cau 9: Gia ban theo phng thc thu oi vo chai cua mot ket bia chai Ha Noi la 120.000 /ket th gia tnh thue TTB la bao nhieu? Cau 10: Neu c s ban luon ca chai bia theo gia 168.000 /ket (24 chai), khong thu oi vo th thue TTB la bao nhieu?
TS.Phan Hien Minh
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Chng 6: Thue Xuat khau, thue Nhap khau
CHNG 6: THUE XUAT KHAU, THUE NHAP KHAU

KHAI NIEM VA TAC DUNG Thue xuat khau, thue nhap khau hay con c goi chung la thue quan (tariff) la mot loai thue anh vao cac hang hoa c giao thng qua bien gii cac quoc gia hoac mot nhom cac quoc gia. Hang hoa xuat khau, nhap khau thong qua Hp ong ngoai thng (HNT) la hang hoa xuat khau, nhap khau mau dch. Hang hoa xuat khau, nhap khau khong thong qua HNT la hang hoa xuat khau, nhap khau phi mau dch. Hang hoa t khu che xuat, doanh nghiep che xuat vao th trng trong nc c xem la hang hoa nhap khau. II. CAC MAT HANG THUOC DIEN CHU THUE Hang hoa trong cac trng hp sau ay la oi tng chu thue xuat khau, thue nhap khau: 1. Hng ho xut khu, nhp khu qua ca khu, bin gii Vit Nam bao gm: hng ho xut khu, nhp khu qua ca khu ng b, ng sng, cng bin, cng hng khng, ng st lin vn quc t, bu in quc t v a im lm th tc hi quan khc c thnh lp theo quyt nh ca c quan nh nc c thm quyn. 2. Hng ho c a t th trng trong nc vo khu phi thu quan v t khu phi thu quan vo th trng trong nc. Khu phi thu quan bao gm: khu ch xut, doanh nghip ch xut, kho bo thu, khu bo thu, kho ngoi quan, khu kinh t thng mi c bit, khu thng mi - cng nghip v cc khu vc kinh t khc c thnh lp theo Quyt nh ca Th tng Chnh ph, c quan h mua bn trao i hng ho gia khu ny vi bn ngoi l quan h xut khu, nhp khu. 3. Hng ho mua bn, trao i khc c coi l hng ho xut khu, nhp khu. III. HANG HOA KHONG THUOC DIEN CHU THUE 1. Hng ho vn chuyn qu cnh qua ca khu, bin gii Vit Nam theo quy nh ca php lut. 2. Hng ho vin tr nhn o, hng ho vin tr khng hon li ca cc Chnh ph, cc t chc thuc Lin hp quc, cc t chc lin chnh ph, cc t chc quc t, cc t chc phi Chnh ph nc ngoi (NGO), cc t chc kinh t hoc c nhn ngi nc ngoi cho Vit Nam v ngc li, nhm pht trin kinh t - x hi, hoc cc mc ch nhn o khc c thc hin thng qua cc vn kin chnh thc gia hai Bn, c cp c thm quyn ph duyt; cc khon tr gip nhn o, cu tr khn cp nhm khc phc hu qu chin tranh, thin tai, dch bnh. 3. Hng ho t khu phi thu quan xut khu ra nc ngoi; hng ho nhp khu t nc ngoi vo khu phi thu quan v ch s dng trong khu phi thu quan; hng ho a t khu phi thu quan ny sang khu phi thu quan khc. 4. Hng ho l phn du kh thuc thu ti nguyn ca Nh nc khi xut khu. IV. OI TNG NOP THUE 1. i tng np thu theo quy nh ca Lut Thu xut khu, Thu nhp khu, bao gm: a. Ch hng ho xut khu, nhp khu; b. T chc nhn y thc xut khu, nhp khu hng ha; c. C nhn c hng ho xut khu, nhp khu khi xut cnh, nhp cnh; gi hoc nhn hng ho qua ca khu, bin gii Vit Nam. 2. i tng c y quyn, bo lnh v np thay thu, bao gm: a. i l lm th tc hi quan trong trng hp c i tng np thu u quyn np thu xut khu, thu nhp khu;
I.
b. Doanh nghip cung cp dch v bu chnh, dch v chuyn pht nhanh quc t trong trng hp np thay thu cho i tng np thu; c. T chc tn dng hoc t chc khc hot ng theo quy nh ca Lut Cc t chc tn dng trong trng hp bo lnh, np thay thu cho i tng np thu. V. CACH TNH THUE XUAT KHAU, NHAP KHAU A. Can c cac yeu to sau: So lng tng mat hang xuat khau, nhap khau Gia tnh thue Thue suat Va c tnh theo cong thc: Thue suat cua So thue XK hay So lng tng mat Gia tnh = X X tng mat hang ghi NK phai nop hang XK hay NK thue trong bieu thue 1. S lng tng mat hang xuat nhap khau: - Can c vao t khai hang hoa xuat nhap khau 2. Gia tnh thue: a. Gi tnh thu i vi hng ho xut khu l gi bn ti ca khu xut theo hp ng (gi FOB), khng bao gm ph vn ti (F) v ph bo him (I), c xc nh theo quy nh ca php lut v tr gi hi quan i vi hng ha xut khu. b. Gi tnh thu i vi hng ho nhp khu l gi thc t phi tr tnh n ca khu nhp u tin theo hp ng, c xc nh theo quy nh ca php lut v tr gi hi quan i vi hng ho nhp khu. c. T gi gia ng Vit Nam vi ng tin nc ngoi dng xc nh gi tnh thu l t gi giao dch bnh qun trn th trng ngoi t lin ngn hng do Ngn hng Nh nc Vit Nam cng b ti thi im tnh thu, c ng trn Bo Nhn dn, a tin trn trang in t hng ngy ca Ngn hng Nh nc Vit Nam; trng hp vo cc ngy khng pht hnh Bo Nhn dn, khng a tin ln trang in t hoc c pht hnh, c a tin ln trang in t nhng khng thng bo t gi hoc thng tin cha c cp nht n ca khu trong ngy th t gi tnh thu ca ngy hm c p dng theo t gi tnh thu ca ngy lin k trc . i vi cc ng ngoi t cha c Ngn hng Nh nc Vit Nam cng b t gi giao dch bnh qun trn th trng ngoi t lin ngn hng th xc nh theo nguyn tc t gi tnh cho gia t gi ng la M (USD) vi ng Vit Nam v t gi gia ng la M vi cc ngoi t do Ngn hng Nh nc Vit Nam cng b ti thi im tnh thu. B. Cach xac nh gia tnh thue nhap khau: 1. Tr gi tnh thu ca hng ho nhp khu l tr gi giao dch. Tr gi giao dch c xc nh bng tng s tin ngi mua thc t thanh ton hay s phi thanh ton trc tip hoc gin tip cho ngi bn mua hng ho nhp khu. Tng s tin ngi mua thanh ton hay s phi thanh ton trc tip hoc gin tip cho ngi bn mua hng ho nhp khu, bao gm cc khon sau y: a. Gi mua ghi trn ho n thng mi. Trng hp gi mua ghi trn ho n thng mi c bao gm cc khon gim gi cho l hng nhp khu ph hp thng l thng mi quc t, th cc khon ny c tr ra xc nh tr gi tnh thu. B trng B Ti chnh quy nh c th vic khu tr khon gim gi ny ra khi tr gi tnh thu. b. Cc khon tin ngi mua phi thanh ton nhng cha tnh vo gi mua ghi trn ho n thng mi, bao gm: - Tin tr trc, tin t cc cho vic sn xut, mua bn, vn chuyn, bo him hng ho; - Cc khon thanh ton gin tip cho ngi bn nh: khon tin ngi mua tr cho ngi th ba theo yu cu ca ngi bn; khon tin c thanh ton bng cch b tr n.
2. iu kin p dng phng php xc nh tr gi tnh thu theo tr gi giao dch: a. Ngi mua khng b hn ch quyn nh ot hoc s dng hng ho sau khi nhp khu, ngoi tr cc hn ch sau: - Hn ch v vic mua bn, s dng hng ho theo quy nh ca php lut Vit Nam; - Hn ch v ni tiu th hng ha sau khi nhp khu; - Nhng hn ch khc nhng khng lm nh hng n tr gi ca hng ho; b. Gi c hoc vic bn hng khng ph thuc vo nhng iu kin hay cc khon thanh ton m v chng khng th xc nh c tr gi ca hng ho cn xc nh tr gi tnh thu; c. Sau khi bn li hng ho, ngi nhp khu khng phi tr thm bt k khon tin no t s tin thu c do vic nh ot hoc s dng hng ho mang li; d. Ngi mua v ngi bn khng c mi quan h c bit hoc nu c th mi quan h khng nh hng n tr gi giao dch. Trng hp c quan hi quan c cn c cho rng mi quan h c bit c nh hng n tr gi giao dch th phi thng bo ngay bng vn bn cho ngi khai hi quan bit cn c . C quan hi quan to iu kin ngi khai hi quan cung cp thm thng tin nhm lm r mi quan h c bit gia ngi mua v ngi bn khng nh hng n tr gi giao dch. Nu qu 30 ngy (ngy lm vic), k t ngy nhn c thng bo ca c quan hi quan m ngi khai hi quan khng cung cp thm thng tin th c quan hi quan xc nh tr gi tnh thu theo quy nh. Mi quan h c bit gia ngi mua v ngi bn c coi l khng nh hng n tr gi giao dch khi tr gi giao dch xp x vi mt trong nhng tr gi di y ca l hng c xut khu n Vit Nam trong cng ngy hoc trong vng 60 ngy trc hoc sau ngy xut khu l hng ang c xc nh tr gi tnh thu. VI. THUE SUAT 1. Thu sut i vi hng ho xut khu c quy nh c th cho tng mt hng ti Biu thu xut khu. 2. Thu sut i vi hng ho nhp khu c quy nh c th cho tng mt hng, gm thu sut u i, thu sut u i c bit v thu sut thng thng: a. Thu sut u i p dng i vi hng ho nhp khu c xut x t nc, nhm nc hoc vng lnh th thc hin i x ti hu quc trong quan h thng mi vi Vit Nam. Thu sut u i c quy nh c th cho tng mt hng ti Biu thu nhp khu u i; b. Thu sut u i c bit p dng i vi hng ho nhp khu c xut x t nc, nhm nc hoc vng lnh th thc hin i x ti hu quc trong quan h thng mi vi Vit Nam theo th ch khu vc thng mi t do, lin minh thu quan hoc to thun li cho giao lu thng mi bin gii v trng hp u i c bit khc; iu kin p dng thu sut u i c bit: - Phi l nhng mt hng c quy nh c th trong tho thun k gia Vit Nam vi nc, nhm nc hoc vng lnh th thc hin u i c bit v thu v phi p ng cc iu kin ghi trong tha thun. - Phi l hng ho c xut x ti nc, nhm nc hoc vng lnh th m Vit Nam tham gia tho thun u i c bit v thu. c. Thu sut thng thng p dng i vi hng ho nhp khu c xut x t nc, nhm nc hoc vng lnh th khng thc hin i x ti hu quc v khng thc hin u i c bit v thu nhp khu vi Vit Nam. Thu sut thng thng c p dng thng nht bng 150% mc thu sut u i ca tng mt hng tng ng quy nh ti Biu thu nhp khu u i. VII. BIN PHP T V Bin php v thu t v, chng bn ph gi, chng tr cp, chng phn bit i x trong nhp khu hng ho Ngoi vic chu thu theo quy nh, nu hng ho nhp khu qu mc vo Vit Nam, c s tr cp, c bn ph gi hoc c s phn bit i x i vi hng ho xut khu ca Vit Nam th b p dng mt trong cc bin php v thu sau y:
1. Tng mc thu nhp khu i vi hng ho nhp khu qu mc vo Vit Nam theo quy nh ca php lnh v t v trong nhp khu hng ho nc ngoi vo Vit Nam. 2. Thu chng bn ph gi i vi hng ho bn ph gi nhp khu vo Vit Nam theo quy nh ca php lnh v chng bn ph gi hng ho nhp khu vo Vit Nam. 3. Thu chng tr cp i vi hng ho c tr cp nhp khu vo Vit Nam theo quy nh ca Php lnh v chng tr cp hng ho nhp khu vo Vit Nam. 4. Thu chng phn bit i x i vi hng ho c nhp khu vo Vit Nam c xut x t nc, nhm nc hoc vng lnh th m c s phn bit i x v thu nhp khu hoc c bin php phn bit i x khc theo quy nh ca php lut v i x ti hu quc v i x quc gia trong thng mi quc t. VIII. HOAN LAI THUE XUAT KHAU, THUE NHAP KHAU 1. Hng ho nhp khu np thu nhp khu nhng cn lu kho, lu bi ti ca khu v ang chu s gim st ca c quan Hi quan, c ti xut ra nc ngoi. 2. Hng ho xut khu, nhp khu np thu xut khu, thu nhp khu nhng khng xut khu, nhp khu. 3. Hng ho np thu xut khu, thu nhp khu nhng thc t xut khu hoc nhp khu t hn. 4. Hng ho nhp khu sn xut hng ho xut khu nu np thu nhp khu th c hon thu tng ng vi t l sn phm thc t xut khu. 5. Hng ho np thu nhp khu sau xut khu trong cc trng hp sau: a. Hng ho nhp khu giao, bn cho nc ngoi thng qua cc i l ti Vit Nam; b. Hng ho nhp khu bn cho cc phng tin ca cc hng nc ngoi trn cc tuyn ng quc t qua cng Vit Nam v cc phng tin ca Vit Nam trn cc tuyn ng quc t theo quy nh ca Chnh ph. 6. Hng ho tm nhp khu ti xut khu hoc hng ho tm xut khu ti nhp khu theo phng thc kinh doanh hng ho tm nhp, ti xut; hng ho tm xut, ti nhp v hng ho nhp khu u thc cho pha nc ngoi sau ti xut np thu nhp khu, thu xut khu. 7. Hng ho xut khu nhng phi nhp khu tr li Vit Nam th c xt hon thu xut khu np v khng phi np thu nhp khu. 8. Hng ho nhp khu nhng phi ti xut tr li ch hng nc ngoi hoc ti xut sang nc th ba th c xt hon li thu nhp khu np tng ng vi s lng hng thc t ti xut v khng phi np thu xut khu. 9. My mc, thit b, dng c, phng tin vn chuyn ca cc t chc, c nhn c php tm nhp, ti xut (bao gm c mn ti xut) thc hin cc d n u t, thi cng xy dng, lp t cng trnh, phc v sn xut, khi nhp khu phi k khai np thu nhp khu theo quy nh, khi ti xut ra khi Vit Nam s c hon li thu nhp khu. S thu nhp khu hon li c xc nh trn c s gi tr s dng cn li ca hng ho khi ti xut khu tnh theo thi gian s dng, lu li ti Vit Nam. Trng hp hng ho ht gi tr s dng th khng c hon li thu. 10. Hng ho xut khu, nhp khu qua ng dch v bu chnh, chuyn pht nhanh quc t m doanh nghip kinh doanh dch v ny np thu thay cho ch hng nhng khng giao c hng ho cho ngi nhn phi ti xut, ti nhp hoc trng hp hng ho b tch thu, tiu hy theo quy nh ca php lut th c hon li s tin thu np. 11. Trng hp c s nhm ln trong k khai, tnh thu, np thu (bao gm c i tng np thu v c quan Hi quan) th c hon tr s tin thu np tha nu s nhm ln xy ra trong thi hn 365 (ba trm su lm) ngy tr v trc, k t ngy pht hin c s nhm ln. Ngy pht hin c s nhm ln l ngy k vn bn xc nhn gia i tng np thu v c quan Hi quan. 12. Hng ho xut khu, nhp khu np thu xut khu, thu nhp khu nhng sau c min thu theo quyt nh c quan nh nc c thm quyn.
IX. THE THC KHAI BAO VA THU NOP THUE A. Thi im tnh thu Thi im tnh thu xut khu, thu nhp khu l thi im i tng np thu ng k T khai hi quan vi c quan Hi quan. Thu xut khu, thu nhp khu c tnh theo thu sut, gi tnh thu v t gi tnh thu ti thi im tnh thu. B. Thi hn np thu 1. Thi hn np thu xut khu l 30 (ba mi) ngy, k t ngy i tng np thu ng k T khai hi quan. 2. Thi hn np thu nhp khu p dng i vi i tng np thu chp hnh tt php lut v thu. i tng np thu chp hnh tt php lut v thu l i tng c hot ng xut khu, nhp khu trong thi gian t nht l 365 (ba trm su mi lm) ngy, tnh n ngy ng k T khai hi quan l hng ang lm th tc nhp khu m khng c hnh vi gian ln thng mi; khng trn thu; khng cn n thu v tin pht qu hn; chp hnh tt ch bo co ti chnh theo quy nh ca php lut th c p dng thi hn np thu nhp khu nh sau: a. i vi hng ho nhp khu l vt t, nguyn liu sn xut hng ho xut khu, thi hn np thu l 275 (hai trm by mi lm) ngy, k t ngy i tng np thu ng k T khai hi quan; Trng hp c bit do chu k sn xut, d tr vt t, nguyn liu phi ko di hn th thi hn np thu c xt gia hn ph hp vi chu k sn xut, d tr vt t, nguyn liu. B Ti chnh ch tr, phi hp vi c quan lin quan quyt nh c th. b. i vi hng ho kinh doanh theo phng thc tm nhp, ti xut hoc tm xut, ti nhp, thi hn np thu l 15 (mi lm) ngy, k t ngy ht thi hn tm nhp, ti xut hoc tm xut, ti nhp (p dng cho c trng hp c php gia hn); c. i vi hng ho nhp khu khc ngoi cc trng hp nu ti im a v b khon ny, thi hn np thu l 30 (ba mi) ngy, k t ngy i tng np thu ng k T khai hi quan. 3. Thi hn np thu nhp khu p dng i vi i tng np thu cha chp hnh tt php lut v thu: a. Trng hp nu c t chc tn dng hoc t chc khc hot ng theo quy nh ca Lut Cc t chc tn dng bo lnh v s tin thu phi np th thi hn np thu thc hin theo thi hn bo lnh, nhng khng qu thi hn quy nh ti khon 2 iu ny. Ht thi hn bo lnh (trong trng hp thi hn bo lnh ngn hn thi hn np thu) hoc ht thi hn np thu (trong trng hp thi hn bo lnh bng hoc di hn thi hn np thu) m i tng np thu cha np thu xong th t chc bo lnh c trch nhim np tin thu, tin pht chm np thu (nu c) thay cho i tng np thu. Thi hn chm np thu c tnh t ngy ht thi hn bo lnh hoc ht thi hn np thu quy nh trn y; b. Trng hp khng c t chc tn dng hoc t chc khc hot ng theo quy nh ca Lut Cc t chc tn dng bo lnh v s tin thu phi np th phi np xong thu trc khi nhn hng. 4. i vi hng ho nhp khu l hng tiu dng phi np xong thu trc khi nhn hng. Trng hp c bo lnh v s tin thu phi np th thi hn np thu l thi hn bo lnh, nhng khng qu 30 (ba mi) ngy, k t ngy i tng np thu ng k T khai hi quan. Ht thi hn bo lnh m i tng np thu cha np thu xong th t chc bo lnh c trch nhim np s tin thu v tin pht chm np thu (nu c) thay cho i tng np thu. Thi hn chm np thu c tnh t ngy ht thi hn bo lnh. B Thng mi ban hnh Danh mc hng tiu dng lm cn c thc hin quy nh ti im ny. C. K khai, np thu theo T khai hi quan mt ln Hng ho xut khu, nhp khu ng k T khai hi quan mt ln xut khu, nhp khu nhiu ln th thu xut khu, thu nhp khu c tnh theo thu sut, gi tnh thu v t gi
dng xc nh gi tnh thu cho tng ln xut khu, nhp khu trn c s s lng tng mt hng thc t xut khu, nhp khu. Thi hn np thu cho tng ln xut khu, nhp khu thc hin theo quy nh ti iu 14 ca Ngh nh ny. X. PHNG HNG HOAN THIEN THUE XUAT KHAU, THUE NHAP KHAU Qui nh ve mc thue nhap khau tuyet oi va han ngach thue quan. Bo viec ap dung gia tnh thue nhap khau toi thieu, thc hien gia tnh thue nhap khau theo GATT. Bo u ai thue theo t le noi a hoa, nang mc thue nhap khau cua mot so hang hoa theo lo trnh hoi nhap. Thc hien bao ho co trong iem, co thi han, co ieu kien oi vi san xuat trong nc phu hp vi thi han cat giam thue theo cam ket quoc te. Thu gon mc thue nhap khau, han che mien giam thue nhap khau oi vi an ninh, quoc phong. XI. TOM TAT CAC Y QUAN TRONG Hang hoa khong thuoc dien chu thue Gia tnh thue Khai bao va nop thue Thue suat thong thng Thue suat u ai XII. VAN BAN PHAP LUAT Thong t 72A/TC/TCT ngay 30/08/1993 cua Bo Tai chnh. Ngh nh 149/2005/N-CP ngay 6/12/2005 cua Chnh phu. Ngh nh 155/2005/N-CP ngay 15/12/2005 cua Chnh phu. Thong t 106/2005/TT-BTC ngay 5/12/2005 cua Bo Tai chnh XIII. PHU LUC 1. T khai Hai quan Xuat khau:
TS.Phan Hien Minh
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HAI QUAN VIET NAM

TONG CUC HAI QUAN Cuc Hai quan: ................................................ Chi cuc Hai quan:.......................................... 1. Nngi nhap khau
T KHAI HANG HOA XUAT KHAU

Ban lu ngi khai Hai quan
T khai so: .............../XK/............. /................ Ngay ang ky: So lng phu luc t khai: 5. Loai hnh: Co thue Khong thue1 KD T XTN GC SXXK TX 6. Giay phep (neu co) So: Ngay: Ngay het han: 8. Nc nhap khau
HQ/2002-XK
Can bo ang ky (Ky, ghi ro ho ten)
A. PHAN DANH CHO NGI KHAI HAI QUAN KE KHAI VA TNH THUE
2. Ngi xuat khau
7. Hp ong: So: Ngay: Ngay het han:
3. Ngi uy thac
9. Ca khau xuat hang
10. ieu kien giao hang
4. ai ly lam thu tuc hai quan
11. ong tien thanh toan Ty gia tnh thue
12. Phng thc thanh toan:
SO TT 1 2 3 4 5 6 7 8 9
13. TEN HANG QUY CACH PHAM CHAT
14. MA SO HANG HOA
15. LNG
16. N V TNH
17.N GIA NGUYEN TE
18.TR GIA NGUYEN TE
Cong: 19. Chng t kem: - Hp ong thng mai: - Hoa n thng mai: - Ban ke chi tiet: - Van tai n: Ban chnh ........................ ........................ ........................ ........................ ........................ ........................ ........................ Ban sao ........................ ........................ ........................ ........................ ........................ ........................ ........................ (Ngi khai bao ghi ro ho ten, chc danh, ky ten va ong dau) 20. Toi xin cam oan chu trach nhiem trc phap luat ve nhng noi dung khai bao tren t khai nay. Ngay thang nam
TS.Phan Hien Minh
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B PHAN DANH CHO KIEM TRA CUA HAI QUAN 21. Phan ghi ket qua kiem tra cua Hai quan: Ngi quyet nh hnh thc kiem tra (ghi ro ho ten): Hnh thc kiem tra: Mien kiem tra a iem kiem tra: Ket qua kiem tra: .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... .......................................................................................................................................................................................................................................... 22. ai dien doanh nghiep (ky, ghi ro ho ten) 23. Can bo kiem hoa (ky, ghi ro ho ten) Kiem tra xac suat. Ty le: .......................... % Thi gian kiem tra: T: gi, ngay Kiem tra toan bo en gi, ngay
24. Le ph Hai quan: .............................................................. Bang ch: ........................................................................................................................
Bien lai thu le ph so: .............................................................Ngay: ............................................................................................................................... 25. Ghi chep khac cua Hai quan: 26. Xac nhan a lam thu tuc Hai quan (ky, ong dau, ghi ro ho ten) 27. Xac nhan thc xuat (ky, ong dau, ghi ro ho ten)
2. T khai Hai quan Nhap khau: HAI QUAN VIET NAM

TS.Phan Hien Minh
T KHAI HANG HOA NHAP KHAU

61

TONG CUC HAI QUAN Cuc Hai quan: ................................................ Chi cuc Hai quan:.......................................... 5. Nngi nhap khau
Ban lu ngi khai Hai quan

T khai so: .............. /NK/ ............./ ............... Ngay ang ky: So lng phu luc t khai: 5. Loai hnh: KD T GC SXXK NTX TN 6. Ngi xuat khau 8. Hoa n thng mai So: Ngay: 7. Ngi uy thac 11. Nc xuat khau: 6. Giay phep (neu co) So: Ngay: Ngay het han: 9. Phng tien van tai Ten, so hieu: Ngay en: 12. Cang, a iem xep hang:
HQ/2002-NK
Can bo ang ky (Ky, ghi ro ho ten)
A. PHAN DANH CHO NGI KHAI HAI QUAN KE KHAI VA TNH THUE 7. Hp ong: So: Ngay: Ngay het han: 10. Van tai n: So: Ngay: 13. Cang, a iem d hang:
8. ai ly lam thu tuc hai quan
14. ieu kien giao hang
15. ong tien thanh toan Ty gia tnh thue
16. Phng thc thanh toan:
SO TT 1 2 3
17. TEN HANG QUY CACH PHAM CHAT
18. MA SO HANG HOA
19. XUAT X
20. LNG
21. N V TNH
22.N GIA
23.TR GIA
NGUYEN TE NGUYEN TE
Cong: SO TT 24. THUE NHAP KHAU Tr gia tnh thue Thue suat (%) 1 2 3 Cong: 27. Tong so tien thue va thu khac (o 24 + 25 + 26): Bang so: ............................................................................................................................................. Bang ch: ................................................................................................................................................................................................................................. 28. Chng t kem: - Hp ong thng mai: - Hoa n thng mai: - Ban ke chi tiet: - Van tai n: Ban chnh ....................... ....................... ....................... ....................... ....................... ....................... Ban sao ........................ ........................ ........................ ........................ ........................ ........................ (Ngi khai bao ghi ro ho ten, chc danh, ky ten va ong dau) 29. Toi xin cam oan chu trach nhiem trc phap luat ve nhng noi dung khai bao tren t khai nay. Ngay thang nam Tien thue 25. THUE GTGT (HOAC TTB) Tr gia tnh thue Thue suat (%) Tien thue Ty le (%) 26. THU KHAC So tien
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B PHAN DANH CHO KIEM TRA CUA HAI QUAN I PHAN KIEM TRA HANG HOA 30. Phan ghi ket qua kiem tra cua Hai quan: Ngi quyet nh hnh thc kiem tra (ghi ro ho ten): Hnh thc kiem tra: Mien kiem tra a iem kiem tra: Ket qua kiem tra: ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... ........................................................................................................................................................................................................................................... 31. ai dien doanh nghiep (ky, ghi ro ho ten) 32. Can bo kiem hoa (ky, ghi ro ho ten) Kiem tra xac suat. Ty le: ..........................% Thi gian kiem tra: T: gi, ngay Kiem tra toan bo en gi, ngay
II PHAN KIEM TRA THUE SO TT 1 2 3 Cong: SO TT 1 2 3 Cong: Tien thue GTGT (hoac TTB) Tr gia tnh thue (VN) Thue suat (%) Tien thue Ty le (%) Thu khac So tien 33. Tong so tien phai ieu chnh sau khi kiem tra (Tang/Giam): Bang so: ..................................... Bang ch:................................... .................................................... .................................................... .................................................... Ma so hang hoa Lng Xuat x n gia tnh thue Tien thue nhap khau Tr gia tnh thue (VN) Thue suat (%) Tien thue
34. Tong so thue va thu khac phai nop (o 27 + 33): ........................... Bang ch: ......................................................................................................... ............................................................................................. Thong bao thue/ Bien lai thu thue so: ...................................Ngay:................................ 35. Le ph Hai quan: ............................................................................. Bang ch: ......................................................................................................... ................................................................................................................Bien lai thu le ph so: .............................................Ngay: ............................... 36. Can bo kiem tra thue (ky, ghi ro ho ten, ngay, thang, nam) 37. Ghi chep khac cua Hai quan: 38. Xac nhan a lam thu tuc Hai quan (ky, ong dau, ghi ro ho ten)
TS.Phan Hien Minh
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XIV. CAU HOI Cau 1: Hang hoa mua ban gia cac DN/KCX theo luat thue xuat, nhap khau quy nh hien hanh la hang hoa thuoc dien: a. Chu thue xuat khau va thue nhap khau b. Chu thue xuat khau c. Chu thue nhap khau d. Khong thuoc dien chu thue xuat, nhap khau Cau 2: Theo he thong thue hien hanh, 1 Cty XNK trong thang, nhap khau ru va ban so ru nhap khau o tren th trng noi a co lai. Cac loai thue anh vao hang hoa ma Cty o phai nop la: a. Thue nhap khau, thue GTGT, thue TNDN b. Thue nhap khau, thue TTB, thue TNDN c. Thue nhap khau, thue TTB, thue GTGT, thue TNDN Cau 3: Cty XNK A nhan uy thac xuat khau lo hang cua c s san xuat B, theo quy nh cua luat thue XNK hien hanh, oi tng nop thue xuat khau cua lo hang nay la: a. C s B v ay la n v chu hang b. Cty XNK A c. Ca hai n v eu phai nop thue XNK d. Ca hai n v eu c mien thue XNK v co giay phep xuat khau Cau 4: Thi han nop thue XNK oi vi hang hoa XNK phi mau dch va tieu ngach bien gii la: a. 7 ngay ke t ngay nhan c thong bao thue b. 15 ngay ke t ngay nhan c thong bao thue c. 30 ngay ke t ngay nhan c thong bao thue d. Nop ngay khi xuat khau ra nc ngoai hoac nhap vao VN Cau 5: Cty N ang ky nop thue GTGT theo phng phap khau tr, so thue GTGT a nop cua hang nhap khau trong ky c Cty N hach toan vao: a. Phai tra nha cung cap nc ngoai b. Thue GTGT c khau tr c. Gia tr hang nhap khau nhap kho d. a + b + c sai Cau 6: Cty D ang ky nop thue GTGT theo phng phap trc tiep. Trong ky , Cty nhap khau tai san gia tr 350 trieu ong. So thue nhap khau phai nop la 30% va so thue GTGT hang nhap khau la 10%. Gia tr cua tai san nhap khau c ghi nhan la bao nhieu? Cau 7: Mot Cty XNK ngoai chc nang XNK trc tiep con co chc nang XNK uy thac. Trng hp XNK uy thac th ai la oi tng nop thue: a. Chu hang la oi tng nop thue XNK b. To chc nhan uy thac la oi tng nop thue XNK c. Ngan hang trung gian la oi tng nop thue XNK d. a, b, c eu ung tuy tng trng hp Cau 8: Hang chuyen khau theo hnh thc hang hoa c chuyen thang t cang nc xuat khau en cang nc nhap khau khong en cang VN la: a. Hang hoa thuoc dien chu thue XNK sau khi lam ay u thu tuc hai quan b. Hang hoa khong thuoc dien chu thue XNK sau khi lam ay u thu tuc hai quan c. Hang hoa thuoc dien c giam thue XNK d. Hang hoa thuoc dien c mien thue XNK va c mien khai bao thu tuc hai quan Cau 9 : Thi iem tnh thue nhap khau la : a. Ngay c cap giay phep nhap khau
b. Ngay hang ve ti cang en c. Ngay hang c boc d len b d. Ngay ang ky t khai hang hoa nhap khau Cau 10: Nha nc quy nh tieu chuan cac dang ri: SKD (Semi Knocked Down). CKD (Complete Knocked Down). IKD (Intergrated Knocked Down). Trng hp ap dung thue suat thue Nhap khau khi nhap dang ri cao hn tieu chuan a quy nh th ap dung thue suat nao?
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Chng 7: Thue S dung at nong nghiep
CHNG 7: THUE S DUNG AT NONG NGHIEP

I. KHAI NIEM VA TAC DUNG Thue trc thu, thue thu oi vi at s dung lam nong nghiep. Thc hien cong bang xa hoi: ai s dung nhieu at phai nop thue nhieu hn. ieu tiet at ai: nhng ca nhan, n v chiem hu hoac c cap nhieu at cha s dung van phai nop thue s dung at nong nghiep. II. OI TNG CHU THUE at trong trot: la at trong cay hang nam, at trong cay lau nam, at trong co s dung vao chan nuoi gia suc. at co mat nc nuoi trong thuy san. at rng trong. III. OI TNG NOP THUE To chc, ca nhan s dung at vao san xuat nong nghiep eu phai nop thue s dung at nong nghiep (goi chung la ho nop thue). Ho c giao quyen s dung at nong nghiep ma khong s dung van phai nop thue s dung at nong nghiep. IV. TRNG HP KHONG CHU THUE at co rng t nhien. at ong co t nhien. at . at chuyen dung. V. CAN C TNH THUE Dien tch, hang at, nh suat thue (tnh bang k lo gam thoc tren mot n v dien tch cua tng hang at). VI. THUE SUAT: 1. nh suat thue: oi vi at trong cay hang nam, at trong co danh cho chan nuoi, at co mat nc nuoi trong thuy san nam trong vung trong cay hang nam th tnh theo at trong lua. Hang at 1 2 3 4 5 6 nh suat thue 550 kg thoc/ha 460 kg thoc/ha 370 kg thoc/ha 280 kg thoc/ha 180 kg thoc/ha 50 kg thoc/ha
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66
oi vi at trong cay lau nam nh cay cong nghiep cao su, tra, ki nap, ca phe, hat ieu (tr loai cay thu hoach mot lan nh tre, na, song may). Hang at 1 2 3 4 5 nh suat thue 650 kg thoc/ha 550 kg thoc/ha 400 kg thoc/ha 200 kg thoc/ha 80 kg thoc/ha
oi vi cay an qua lau nam trong tren at trong cay hang nam chu mc thue nh sau: + Bang 1,3 lan thue at trong cay hang nam cung hang, neu thuoc at hang 1, hang 2 va hang 3. + Bang thue at trong cay hang nam cung hang, neu thuoc at hang 4, hang 5 va hang 6. oi vi cay lay go va cac loai cay lau nam thu hoach 1 lan nh tre, na, song may chu mc thue bang 4% gia tr san lng khai thac. 2. Thue bo sung: Ho s dung at nong nghiep vt qua han mc dien tch theo quy nh cua Luat at ai, th phai nop thue bo sung tren phan dien tch at nong nghiep vt qua han mc theo thue suat 20% mc thue s dung at nong nghiep. V du: Mot ho dan TP.HCM co 4 ha ruong thuoc loai at hang 2 th mc thue SDNN tnh nh sau: + Thue SDNN = 4 ha x 460 kg thoc = 1.840 kg thoc + Phan thue bo sung = (4 ha 3ha) x 460 kg x 20% = 92 kg thoc + Cong 1.932 kg thoc VII. KE KHAI Ke khai theo mau tnh thue cua c quan thue va gi ban ke khai en UBND xa, phng, th tran ung thi han quy nh. C quan thue kiem tra, tnh thue va lap so thue. ng ten trong so thue la chu ho nop thue. Thue nop moi nam t 1 en 2 lan theo vu thu hoach chnh cua tng loai cay trong tng a phng. Thi han nop thue do UBND tnh, thanh pho trc thuoc trung ng quy nh. thue c tnh bang thoc, thu bang tien. Gia thoc tnh thue do tnh, thanh pho quy nh. To chc, ca nhan nc ngoai au t vao Viet Nam, s dung at nong nghiep phai nop tien thu at theo quy nh cua Luat au t nc ngoai tai Viet Nam khong phai nop thue s dung at nong nghiep. VIII. TOM TAT CAC Y QUAN TRONG Trng hp khong chu thue. Thue bo sung.
TS.Phan Hien Minh
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IX.
CAU HOI 1. Thu nhap cua ho nong dan chuyen canh tac thuoc dien chu: thue TNDN, thue Thu nhap ca nhan, thue S dung at nong nghiep, thue Tai nguyen? 2. Trong trng hp co s tranh chap ve quyen s dung at nong nghiep th viec nop thue S dung at nong nghiep c giai quyet nh the nao? 3. at thuoc dien chu thue S dung at nong nghiep a c giao cho chu s dung nhng khong s dung th co phai nop thue S dung at nong nghiep? 4. Phan biet at trong cay hang nam va at trong cay lau nam. 5. The nao la thue S dung at nong nghiep bo sung.
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Chng 8: Thue Nha at va tien thue at
CHNG 8: THUE NHA AT VA TIEN THUE AT

KHAI NIEM VA TAC DUNG Thue nha at la thue thu oi vi nha va oi vi at , at xay dng cong trnh. Trong tnh hnh hien nay ch thu thue at, tam thi cha thu thue nha va cha quy nh ve thue nha. Thc hien cong bang xa hoi: trc ay ch thu thue s dung at nong nghiep, cha thu thue at e , at e xay dng. Ai s dung nhieu at v tr tot phai ong thue cao. ieu tiet at ai: nhng ca nhan, n v chiem hu hoac c cap nhieu at cha s dung het phai hoan tra lai, phan chia cho nhng n v co nhu cau thiet yeu. II. OI TNG CHU THUE 1. at : La at thuoc khu dan c thanh th, th tran va nong thon gom: at e xay cat nha (ke ca mat song, ho, ao, rach lam nha noi co nh), at lam vn, lam ao (tr dien tch a nop thue s dung at nong nghiep) ke ca at lam ng i, lam san hay bo trong quanh nha a c cap giay phep nhng cha xay dng nha . 2. at xay dng cong trnh: La at xay dng cac cong trnh cong nghiep, khoa hoc ky thuat, giao thong thuy li, nuoi trong thuy san, van hoa, xa hoi, dch vu, quoc phong, an ninh va cac khoan at phu thuoc (dien tch ao ho trong cay bao quanh cong trnh kien trc) khong phan biet cong trnh a xay dng xong ang s dung, ang xay dng hoac dung lam bai cha vat t, hang hoa. III. OI TNG NOP THUE Ca nhan, to chc co quyen s dung hp phap at , at xay dng cong trnh, ke ca ngi c uy quyen quan ly (khong phai s hu chu), ngi s dung at ang b tch thu ch x ly, CB-CNVC mua nha at hoa gia c cap at e t lam nha va nha nay thuoc s hu cua CB-CNVC. Ca nhan, to chc co nha at cho cac ca nhan, to chc trong hay ngoai nc thue nha (ke ca nha tro, nha khach, nha ngh, khach san) th ca nhan, to chc cho thue phai nop thue at. at ang tranh chap hoac cha xac nh c chu quyen, at lan chiem trai phep, th ngi trc tiep s dung phai nop thue at, viec nop thue trong cac trng hp nay khong co ngha la tha nhan tnh hp phap va quyen s dung at. C quan ngoai giao, to chc quoc te, ngi nc ngoai s dung at , at xay dng, cong trnh phai nop thue at tr trng hp ieu c quoc te ma Viet Nam ky ket hoac tham gia co quy nh khac. IV. TRNG HP KHONG CHU THUE at c c quan Nha nc co tham quyen cho phep s dung v li ch cong cong, phuc li xa hoi hay t thien, khong co muc ch kinh doanh va khong dung e nh at lam ng, cau cong, cong vien, nha van hoa, san van ong, e ieu, cong trnh thuy li, trng hoc, benh vien (gom ca tram xa, benh xa), ngha trang. at c c quan Nha nc cho phep dung vao viec th cung cong cong cua cac to chc ton giao, cac to chc khac ma khong s dung vao muc ch kinh doanh hoac khong dung e nh di tch lch s, chua, nha th, en mieu. Rieng en, mieu, nha th t nhan th phai nop thue at. Tam miem thue at oi vi cac trng hp sau ay:
I.
V.
+ at xay dng tru s c quan hanh chanh s nghiep Nha nc, to chc xa hoi, cong trnh van hoa, at dung vao muc ch Quoc phong va an ninh. Tuy nhien, neu s dung at nay vao muc ch kinh doanh hoac e th phai nop thue. + at vung rng nui, reo cao thuoc dien c mien thue s dung at nong nghiep, vung nh canh, nh c cua ong bao dan toc. Vi ngi i kinh te mi, at c mien thue trong 5 nam au ke t ngay en . + at cua gia nh thng binh loai 1/4, loai 2/4, gia nh liet s, at lam nha tnh ngha cho cac oi tng xa hoi c mien thue oi vi mot ni duy nhat vi dien tch khong qua mc quy nh cua Chnh phu va trong thi gian oi tng c hng chnh sach con song. + at cua ngi tan tat mat kha nang lao ong, ngi cha en tuoi thanh nien va ngi gia co n khong ni nng ta, khong co kha nang nop thue c mien thue mot ni do chnh ho ng ten vi dien tch trong mc quy nh. CAN C TNH THUE nh suat thue cua hang at nong nghiep Mc thue tren 1 n v dien tch theo v tr, loai ng pho
Thue at =
Dien tch at X
VI.
MC THUE at , at xay dng cong trnh thuoc thanh pho, th tran, th xa la at noi thanh noi th theo a gii hanh chnh, mc thue nh sau: o th loai 1: Mc thue t 9 en 32 lan mc thue s dung at nong nghiep cua hang at cao nhat vung. o th loai 2: Mc thue t 8 en 30 lan. o th loai 3: Mc thue t 7 en 26 lan. o th loai 4: Mc thue t 5 en 19 lan. o th loai 5: Mc thue t 4 en 13 lan. Th tran: Mc thue t 3 en 13 lan. at khu dan c, at xay dng cong trnh vung ven o th loai 1 la: Dien tch at cua toan bo xa ngoai thanh tiep giap trc tiep vi at noi thanh: Mc thue at bang 2.5 lan mc thue s dung at nong nghiep cua hang at cao nhat trong xa. at khu dan c, at xay dng cong trnh thuoc vung ven o th loai 2, 3, 4 va 5: Mc thue bang 2 lan mc thue s dung at nong nghiep cua hang at cao nhat trong thon ap. at khu dan c, at xay dng cong trnh vung ven cac au moi giao thong, ven truc giao thong chnh, ven ng noi lien cac thanh pho, th xa vi khu cong nghiep, du lch, thng mai khong nam trong khu at o th: Mc thue bang 1.5 lan mc thue s dung at nong nghiep. at , at xay dng cong trnh thuoc vung nong thon, ong bang, trung du, mien nui: Mc thu bang 1 lan mc thue s dung at nong nghiep ghi thu bnh quan trong xa. VII. AT CO NHA CAO TANG oi vi at xay dng nha cao tang do 1 ca nhan hoac 1 to chc quan ly th ca nhan, to chc o phai nop thue cho toan bo dien tch at trong khuon vien. Trong mot khu at co nhieu ca nhan, to chc quan ly s dung th tong dien tch chu thue cua cac ca nhan, to chc nay phai bang tong dien tch cua khu at o.
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oi vi at xay dng nha cao tang th t tang th 5 (lau 4) tr len khong phai nop thue at. T tang 4 (lau 3) tr xuong thue at c phan bo nh sau: Nha 1 tang (nha tret) 2 tang (1 lau) 3 tang (2 lau) 4 tang (3 lau) Tang 1 (tret) 1 0.7 0.7 0.7 He so cac tang (lau) Tang 2 (lau 1) Tang 3 (lau 2) 0.3 0.2 0.2
Tang 4 (lau 3)
0.1 0.07
0.03
VIII. TIEN THUE AT Tien thue at oi vi cac to chc trong nc c Nha nc cho thue at: 1. oi tng chu thue: at s dung vao muc ch san xuat kinh doanh ma khong phai la san xuat nong nghiep, lam nghiep, nuoi trong thuy san, lam muoi c cac c quan Nha nc co tham quyen cho thue at eu phai nop tien thue at. 2. oi tng nop: Cac DNNN, doanh nghiep cua cac to chc chnh tr, xa hoi, doanh nghiep quoc phong, an ninh, cong ty co phan, cong ty TNHH, doanh nghiep t nhan, to chc kinh te tap the s dung at vao muc ch san xuat kinh doanh. 3. Trng hp khong nop: Trng hp cac DNNN, cac to chc trong nc c c quan Nha nc co tham quyen a giao at trc ay, co thu tien s dung at, a nop tien s dung at ung che o vao NSNN trc ngay 01/01/1998 th khong chuyen sang hnh thc thue at, van nop thue at theo phap lenh thue nha at hien hanh. Doanh nghiep dung nha lam tru s kinh doanh th khong phai chuyen sang thue at ma van nop thue at theo phap lenh thue nha at. 4. Can c tnh: a. Dien tch b. n gia: Khung gia 1m2 at cho thue c quy nh: oi vi cac nganh san xuat vat chat, xay dng va van tai: bang 0.5% gia 1m2 at do UBND tnh, thanh pho trc thuoc Trung ng ban hanh. oi vi cac nganh Thng mai, du lch, bu ien, ngan hang va cac hoat ong dch vu khac: bang 0.7% gia 1 m2 at do UBND tnh, thanh pho trc thuoc Trung ng ban hanh. Gia cho thue at c on nh toi thieu la 5 nam va c ieu chnh lai trong trng hp UBND cap tnh ieu chnh gia at ma gia cho thue at a c on nh qua 5 nam. Mc ieu chnh moi lan khong qua 15% theo gia tr hp ong thue at va ch ieu chnh cho thi gian cac ky thanh toan con lai. 5. Phng phap tnh: Tien thue at/1nam 6. Ke khai, nop: = n gia cho thue at (/m2/nam) X Dien tch cho thue
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IX.
X.
Tien thue at c nop theo nh ky hang nam va nop lam 2 lan, moi lan nop 50% so tien thue at tnh theo nam, lan au nop cham nhat vao ngay 30/06, lan sau nop cham nhat vao ngay 05/12 cua nam. 7. Giam tien thue: Trng hp doanh nghiep mi thc hien thue at, ang trong thi ky khao sat, xay dng theo luan chng kinh te ky thuat, c cap co tham quyen phe chuan, ch phai nop 50% so tien thue at. Trng hp doanh nghiep nop tien thue at cho nhieu nam, c giam tien thue at nh sau: + Nop theo nh ky 5 nam mot lan: c giam 10% so tien phai nop. + Nop theo nh kytren 5 nam mot lan: c giam 10% cho 5 nam au va giam them 2% cho moi nam ke t nam th 6 tr i va tnh theo phng phap luy tien tng phan, nhng mc giam toi a khong qua 30% so tien thue at phai nop theo hp ong thue at. Cuc trng cuc thue cac tnh, thanh pho trc thuoc trung ng kiem tra xac nh viec thc hien che o mien giam thu tien thue at. TOM TAT CAC Y QUAN TRONG Thue nha at. Tien s dung at. Tien thue at. CAU HOI 1. oi vi at xay dng nha cao tang (chung c c xa) cac ho c ngu tai cac tang lau th thue at ap dung nh the nao? 2. at ang co tranh chap, at lan chiem trai phep hoac cha xac nh c chu quyen th ai la ngi phai nop thue at? 3. Phap lenh thue Nha at hien nay la thu ca thue Nha va thue at hay thu rieng tng th? 4. Cac doanh nghiep co von au t nc ngoai theo hnh thc lien doanh, co hp ong thue at vi Chnh phu Viet Nam, thuoc dien phai nop thue at hay tra tien thue at? 5. Cac loai at nao di ay c tam mien thue at? f. at a c cap giay phep nhng cha xay dng nha . g. at xay dng tru s cua c quan hanh chnh s nghiep Nha nc. h. at c Nha nc giao cho cac n v kinh te quoc doanh e xay dng nha ban cho cong nhan vien chc va nhan dan lao ong.
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Chng 9: Thue Chuyen quyen s dung at
CHNG 9: THUE CHUYEN QUYEN S DUNG AT

I. KHAI NIEM VA TAC DUNG Thue trc thu, anh vao thu nhap co c do chuyen quyen s dung at cho ngi khac. ieu tiet cong bang xa hoi. II. OI TNG CHU THUE La gia tr dien tch at em chuyen quyen s dung theo quy nh cua phap luat, ke ca at co nha va vat kien truc tren o, gom tr gia cac loai at nong nghiep, at lam nghiep, at khu dan c nong thon, at o th va at chuyen dung. Trng hp ban nha cung vi CQSD co nha tren o th can ban chu thue la phan tr gia at chuyen quyen s dung, khong tnh phan tr gia can nha chuyen quyen s hu. III. OI TNG NOP THUE To chc, ho gia nh, ca nhan co quyen s dung at, khi c phep chuyen nhng theo quy nh cua Phap luat eu phai nop thue Chuyen quyen s dung at. Trng hp chuyen oi at cho nhau ma co chenh lech ve tr gia, th ben nhan phan chenh lech tr gia at phai nop thue CQSD. Trng hp to chc, ho gia nh, ca nhan co quyen s dung at em the chap e vay von, nhng en han khong co kha nang thanh toan n va b c quan Nha nc co tham quyen quyet nh CQSD cho ngi khac e thu hoi von tra cho chu n, th to chc, ca nhan, ho gia nh co quyen s dung at em the chap phai nop thue CQSD. IV. TRNG HP KHONG NOP THUE Nha nc giao at cho to chc, ho gia nh, ca nhan s dung theo quy nh cua Phap luat. To chc, ho gia nh, ca nhan tra lai at cho Nha nc, hoac Nha nc thu hoi at theo quy nh cua Phap luat. Chuyen quyen s dung at trong trng hp ly hon, tha ke theo quy nh cua Phap luat. Chuyen quyen s dung at gia v vi chong; cha e, me e, cha nuoi, me nuoi vi con e, con nuoi; ong noi, ba noi, ong ngoai, ba ngoai vi chau noi, chau ngoai; anh ch em ruot vi nhau. To chc kinh te c Nha nc cho thue at co chuyen nhng quyen s dung at thue. To chc, ho gia nh, ca nhan hien quyen s dung at cho Nha nc hoac cho cac to chc e xay dng c s van hoa, giao duc, y te, the duc the thao, c s t thien khong nham muc ch kinh doanh theo cac d an a c c quan Nha nc co tham quyen phe duyet. Mien giam thue Chuyen quyen s dung at trong cac trng hp sau ay: + Ho gia nh, ca nhan chuyen quyen s dung at e di chuyen en nh c tai cac vung kinh te mi, mien nui, hai ao theo quyet nh cua c quan Nha nc co tham quyen. + Ngi c Nha nc phong tang danh hieu Ba me Viet Nam anh hung chuyen quyen s dung at. + Chuyen quyen s dung at cac loai at thuoc xa nong thon mien nui, hai ao do Chnh phu quy nh. + Chuyen oi at san xuat nong nghiep, lam nghiep, nuoi trong thuy san, lam muoi cho nhau e phu hp vi ieu kien canh tac.
TS.Phan Hien Minh
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V.
VI.
+ To chc kinh te c Nha nc giao at, co thu tien s dung at e au t xay dng nha e ban, xay dng ket cau ha tang e chuyen nhng co chuyen quyen s dung at gan vi nha, vi ket cau ha tang. CAN C TNH THUE 1. Dien tch 2. Gia at tnh thue /m2 3. Thue suat: at san xuat nong nghiep, lam nghiep, nuoi trong thuy san, lam muoi, thue suat la 2% (hai pham tram). at , at xay dng cong trnh va cac loai at khac, thue suat la 4% (bon phan tram). PHNG PHAP TNH THUE Thue chuyen quyen s dung at = Dien tch X Gia at tnh thue X Thue suat
VII. GIA AT TNH THUE THUOC NHA NHIEU TANG Trng hp ban can ho thuoc nha nhieu tang cung vi CQSD co nha tren o th gia at tnh thue c phan bo cho cac tang nh sau: He so phan bo cho cac tang Tang 1 Tang 2 Tang 3 Tang 4 Tang 5 2 tang 0.7 0.3 3 tang 0.7 0.2 0.1 4 tang 0.7 0.15 0.1 0.05 5 tang tr len 0.7 0.15 0.08 0.05 0.02 Nha
Tang 6
0.00
VIII. KE KHAI NOP THUE Thue chuyen quyen s dung at do ngi chuyen quyen s dung at nop va nop mot lan theo thong bao cua c quan thue. Trong trng hp ngi nhan chuyen quyen s dung at t nguyen nop thue chuyen quyen s dung at thay cho ngi chuyen quyen s dung at th ngi o co trach nhiem ke khai, nop thue theo quy nh tai ieu 10 cua Luat thue Chuyen quyen s dung at. C quan Nha nc co tham quyen ch cap Giay chng nhan quyen s dung at cho ngi nhan quyen s dung at khi thue chuyen quyen s dung at a c nop u. IX. TOM TAT CAC Y QUAN TRONG Chuyen quyen s dung oi vi at the chap. Gia at tnh thue thuoc nha nhieu tang. X. PHU LUC T khai thue Chuyen quyen s dung at
TS.Phan Hien Minh
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Cuc thue Chi cuc thue
CONG HOA XA HOI CHU NGHA VIET NAM oc lap T do Hanh phuc oOo
T KHAI NOP THUE CHUYEN QUYEN S DUNG AT

A. PHAN T KE KHAI 1. Ho ten ngi chuyen quyen s dung at................................................................................(ten to chc, neu la to chc) 2. a ch ...................................................................................................................................... 3. Giay chng nhan quyen s dung at so: ....................... ngay ........ thang ....... nam ............. do............................................................................................................... cap (c quan cap). Lo at so: ................................................................................................................................. So a chnh (hay ban o a chnh xa, phng, th tran) ...................................................... 4. Dien tch at chuyen quyen s dung: ............................................. m2 .................................. Chuyen nhng:............................................................................ m2 .................................. Chuyen oi: .................................................................................. m2 .................................. 5. Loai at, hang at, v tr at.................................................................................................... 6. at a nop tien s dung at hay cha .................................................................................... 7. at chuyen quyen s dung lan th: ........................................................................................ 8. Giay phep thay oi muc ch s dung at (neu co) ............................................................... 9. Tr gia at chenh lech chuyen oi (neu co) ........................................................................... Toi xin cam oan viec ke khai tren ay la ung s that, hp phap va xin nop thue ay u, ung han. Xac nhan ve ngi khai UBND Xa, phng (Ky, ong dau) Ngay thang nam Ngi khai (Ky, ghi ro ho va ten)
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B. PHAN XAC NHAN CUA C QUAN THUE 1. Dien tch at chuyen quyen s dung: ............................................. m2 .................................. Chuyen nhng:............................................................................ m2 .................................. Chuyen oi: .................................................................................. m2 .................................. 2. Loai at, hang at, v tr at.................................................................................................... 3. at a nop tien s dung at hay cha .................................................................................... 4. Gia at tnh thue.............................................................................. /m2 ............................... 5. Chuyen quyen s dung at lan th: ........................................................................................ 6. Tr gia at chu thue chuyen quyen ................................................ ong .............................. 7. Thue suat ......................................................................................... % ................................... 8. So thue phai nop .............................................................................. ong .............................. 9. So thue c giam hoac mien theo Luat ....................................... ong .............................. 10. So thue con phai nop ............................................................................................................. (viet bang ch) ............................................................................................................................. Can bo kiem tra tnh thue (Ky, ghi ro ho va ten) Ngay thang nam Thu trng c quan thue (Ky, ong dau)
TS.Phan Hien Minh
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XI.
CAU HOI 1. To chc ca nhan co kinh doanh bat ong san (lam a oc), phai khai nop thue chuyen quyen s dung at nh the nao? 2. Ong X la ngi co quyen s dung at hp phap a em the chap e vay von ngan hang, nhng sau o ti ngay ao han ong X khong tra n c n ngan hang va a b c quan Nha nc co tham quyen quyet nh chuyen quyen s dung at cho ngi khac e thu hoi von cho ngan hang. Vay ai la ngi phai nop thue chuyen quyen s dung at, ngan hang, hay ong X? 3. Trng hp ban can ho tang 7 cung vi viec chuyen quyen s dung at co can ho o (thuoc chung c nha nhieu tang) th thue chuyen quyen s dung at c tnh nh the nao?
TS.Phan Hien Minh
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Chng 10: Thue Tai nguyen
CHNG 10: THUE TAI NGUYEN

I. KHAI NIEM VA TAC DUNG Muc ch cua sac thue nay nham gop phan bao ve, khai thac, s dung tai nguyen theo hng tiet kiem, hp ly, co hieu qua, gop phan bao ve moi trng va bao ve tai nguyen cua quoc gia. Bao am nguon thu cho NSNN c on nh, ong thi s dung nguon thu nay e thc hien cac bien phap bao ve va tai tao lai cac nguon tai nguyen thien nhien cua quoc gia. Tai nguyen thien nhien trong pham vi at lien, hai ao, noi thuy, lanh hai, vung ac quyen kinh te va them luc a cua nc Cong hoa xa hoi chu ngha chu ngha Viet Nam eu thuoc s hu toan dan, do Nha nc thong nhat quan ly. II. OI TNG CHU THUE Tai nguyen khoang san kim loai; Tai nguyen khoang san khong kim loai, ke ca khoang san lam vat lieu xay dng thong thng; at c khai thac; nc khoang, nc nong thien nhien; Dau mo; Kh ot; San pham cua rng t nhien; Thuy san t nhien; Nc thien nhien, tr nc khoang, nc nong thien nhien a quy nh tai khoan 2 (Phap lenh Thue Tai nguyen); Tai nguyen thien nhien khac; III. OI TNG NOP THUE Moi to chc, ca nhan khai thac tai nguyen thien nhien eu la oi tng phai nop thue tai nguyen. IV. TRNG HP KHONG NOP THUE Trng hp Ben Viet Nam tham gia doanh nghiep lien doanh vi nc ngoai theo Luat au t nc ngoai tai Viet Nam ma gop von phap enh bang cac nguon tai nguyen th doanh nghiep lien doanh khong phai nop thue tai nguyen oi vi so tai nguyen ma Ben Viet Nam dung e gop von phap nh. V. CAN C TNH THUE 1. Gia tnh thue 2. Thue suat VI. PHNG PHAP TNH THUE Thue tai nguyen phai = nop trong ky San lng tai nguyen thng pham thc te khai thac
Gia tnh thue n v tai nguyen
Thue suat
So thue tai nguyen c mien giam (neu co)
VII. KE KHAI NOP THUE Phai nop t khai thue tai nguyen cho c quan thue hang thang trong thi han 10 ngay au cua thang sau cho ket qua khai thac tai nguyen cua thang trc, du trong thang khong phat sinh thue tai nguyen c s van phai ke khai va nop t khai thue Tai nguyen.
Thc hien nop thue cham nhat khong c qua ngay 25 cua thang tiep theo. Thi han nop thue ghi trong thong bao nop thue cua c quan thue. VIII. TOM TAT CAC Y QUAN TRONG oi tng nop thue Tai nguyen. Thue Tai nguyen oi vi nha au t nc ngoai. IX. PHU LUC 1. T khai nop thue Tai nguyen:
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Mau so 2
CONG HOA XA HOI CHU NGHA VIET NAM oc lap T do Hanh phuc oOo Ngay thang nam
Thang (hoac nam) nam Ten c s khai thac tai nguyen:................................................................................................... Ten tai nguyen chu thue: ............................................................................................................ a iem khai thac tai nguyen: ................................................................................................... a ch tru s chnh: ..................................................................................................................... Ni m tai khoan:.....................................................................So hieu tai khoan ...................... Ke khai cua c Kiem tra cua STT Ch tieu tnh thue Tai nguyen s kinh doanh c quan thue 3 San lng tng loai Tai nguyen khai thac (tan, m , ) 1 a. b. 2 Gia tnh thue tng loai Tai nguyen khai thac: a. b. 3 Thue Tai nguyen phai nop cua san lng khai thac trong ky: Trong o: a. Tai nguyen a b. Tai nguyen b c. Tai nguyen c 4 Thue Tai nguyen nop tha hoac thieu cua ky trc: Nop tha: Nop thieu: 5 Thue Tai nguyen c giam (neu co quyet nh cua c quan thue) 6 Tong so thue Tai nguyen phai nop trong ky 7 So thue Tai nguyen a nop en:
T KHAI NOP THUE TAI NGUYEN
Cac so lieu tai lieu tren ay am bao chnh xac, trung thc. Neu c quan thue kiem tra phat hien khong ung thc te, c s se chu x phat theo quy nh tai iem 1b ieu 15 Phap lenh thue Tai nguyen. Can bo thue a kiem tra Ngay thang nam Ky ten Ke toan trng (Ky ten) Giam oc (Chu ho) Ky ten ong dau
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2. Bang thue suat: So TT 1 Nhom, loai Tai nguyen Khoang san kim loai (tr vang va at hiem) - Vang - at hiem Khoang san khong kim loai (tr a quy va than) - a quy - Than Dau mo Kh ot San pham rng t nhien: A. Go cac loai (tr go canh, ngon) - Go canh, ngon B. Dc lieu (tr tram hng, ba kch, ky nam) - Tram hng, ba kch, ky nam C. Cac loai san pham rng t nhien khac Thuy san t nhien (tr hai sam, bao ng, ngoc trai) - Hai sam, bao ng, ngoc trai Nc thien nhien (tr nc khoang thien nhien, nc thien nhien tinh loc ong chai, ong hop) - Nc thien nhien dung vao san xuat thuy ien - Nc khoang thien nhien, nc thien nhien tinh loc ong chai, ong hop Tai nguyen thien nhien khac (tr yen sao) - Yen sao Thue suat (%) 15 26 38 15 38 13 6 25 0 10 10 40 15 5 15 20 25 5 20 12 6 10 05 02 2 10 0 10 10 20
2 3 4
8 X.
CAU HOI 1. Gia ban 1 tan than sach la 65.000 /tan, chi ph sang tuyen, van chuyen t ni khai thac en ni ban ra la 10.000 /tan, ty trong than sach trong than thc te khai thac la 80%. Yeu cau: Xac nh gia tnh thue Tai nguyen 1 tan than tai ni khai thac. 2. Mot x nghiep khai thac quang mo, trong thang khai thac c 600 tan quang thiec, ban ra 300 tan, dung vao san xuat tai x nghiep la 100 tan, con ton tr trong kho 200 tan, yeu cau cho biet: i. So lng quang thiec ma x nghiep phai khai e tnh thue Tai nguyen trong thang o la bao nhieu? j. So lng quang thiec phai khai chu thue GTGT trong ky? 3. Thue Tai nguyen c thu vao hoat ong nao ke ay nh: mua ban tai nguyen, san xuat tai nguyen, khai thac tai nguyen? 4. Mot cong ty trong ky nop thue phai sang tuyen hang nghn m3 at, a, nc (khong the xac nh c so lng) e thu c 2kg vang Com, 100 tan quang sat, th thue Tai nguyen tnh tren so lng tai nguyen a khai thac la bao nhieu?
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Chng 11: Ph va le ph
CHNG 11: PH VA LE PH
I. NH NGHA 1. Ph la khoan tien ma to chc, ca nhan phai tra khi c mot to chc, ca nhan khac cung cap dch vu c quy nh. 2. Le ph la khoan tien ma to chc, ca nhan phai nop khi c c quan nha nc hoac to chc c uy quyen phuc vu cong viec quan ly nha nc c quy. II. PH VA LE PH Nhng loai ph, le ph khong thuoc oi tng ieu chnh cua Phap lenh ph, le ph; Ph bao hiem xa hoi; Ph bao hiem y te; Cac loai ph bao hiem khac; Ph, nguyet liem, nien liem thu theo ieu le cua to chc chnh tr, to chc chnh tr xa hoi, to chc xa hoi, to chc xa hoi nghe nghiep, cau lac boi; III. MC THU PH VA LE PH 1. Mc thu ph: Mc thu ph oi vi cac dch vu do Nha nc au t hoac to chc, ca nhan au t von eu phai tuan theo nguyen tac am bao thu hoi von trong thi gian hp ly, phu hp vi kha nang ong gop cua ngi nop, thuan tien cho ca ngi thu ph va ngi nop ph. 2. Mc thu le ph: Mc thu le ph c an nh trc bang mot so tien nhat nh oi vi tng cong viec quan ly nha nc c thu le ph, khong nham muc ch bu ap chi ph e thc hien cong viec thu le ph, phu hp vi thong le quoc te. IV. PH VA LE PH KHONG THUOC NSNN 1. Ph thu c t cac dch vu khong do Nha nc au t, hoac do Nha nc au t nhng a chuyen giao cho to chc, ca nhan thc hien theo nguyen tac hach toan, t chu tai chnh, t chu trach nhiem ve ket qua thu ph la khoan thu khong thuoc ngan sach nha nc. 2. Tien thu ph khong thuoc ngan sach nha nc c xac nh la doanh thu cua to chc, ca nhan thu ph. To chc, ca nhan thu ph co ngha vu nop thue theo quy nh cua phap luat oi vi so ph thu c va co quyen quan ly, s dung so tien thu ph sau khi a nop thue theo quy nh cua phap luat. V. PH VA LE PH THUOC NSNN 1. Trng hp to chc thc hien thu ph, le ph a c ngan sach nha nc am bao kinh ph cho hoat ong thu ph theo d toan hang nam th to chc thc hien thu ph, le ph phai nop toan bo so tien ph, le ph thu c vao ngan sach nha nc. 2. Trng hp to chc thu ph, le ph cha c ngan sach nha nc am bao kinh ph cho hoat ong thu ph, le ph th c e lai mot phan trong so tien ph, le ph thu c e trang trai chi ph cho viec thu ph, le ph phan tien ph, le ph con lai phai nop vao ngan sach nha nc. 3. Phan tien ph, le ph e lai cho to chc thu e trang trai chi ph cho viec thu ph, le ph c trch theo t le phan tram (%) tren tong so tien ph, le ph hang nam. T le phan tram (%) nay c xac nh nh sau:
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D toan ca nam ve chi ph can thiet cho viec thu ph, Ty le (%) = le ph theo che o, tieu chuan, nh mc qui nh x 100 D toan ca nam ve ph, le ph thu c VI. CHNG T THU PH VA LE PH 1. oi vi ph, le ph thuoc ngan sach nha nc, to chc, ca nhan khi thu ph, le ph phai lap va cap bien lai thu cho oi tc nop ph, le ph theo quy nh hien hanh cua Bo Tai chnh ve phat hanh, quan ly, s dung an ch thue. Trng hp co nhu cau s dung nhng chng t thu ph, le ph khac vi mau chng t quy nh chung th phai co van ban e ngh c quan Thue co tham quyen giai quyet theo che o quy nh. 2. oi vi ph khong thuoc ngan sach nha nc, to chc, ca nhan khi thu ph phai lap va giao hoa n cho oi tng nop ph theo quy nh hien hanh cua bo Tai chnh ve phat hanh, quan ly, s dung hoa n ban hang. To chc co nhu cau s dung hoa n t in phai co van ban e ngh c quan Thue co tham quyen giai quyet theo che o quy nh. VII. MIEN GIAM PH VA LE PH oi vi le ph: Mc thu le ph c an nh trc, gan vi tng cong viec quan ly nha nc, ve nguyen tac khong mien, giam oi vi le ph. Rieng le ph trc ba, Chnh phu se quy nh cu the nhng trng hp can thiet c mien, giam e gop phan thc hien chnh sach kinh te, xa hoi trong tng thi ky. VIII. PHU LUC T khai ang ky thu ph, le ph
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Chng 11: Ph va le ph Mu s 1
Cng ho x hi ch ngha Vit Nam c lp - T do - Hnh phc --------------------------------------------
T KHAI NG K THU PH, L PH

(Dng cho t chc, c nhn thu ph, l ph thuc ngn sch nh nc) 1. Tn n v thu ph, l ph:......................................................................................................... 2. C quan cp trn qun l trc tip:........................................................................................... 3. Quyt nh thnh lp:................................................................................................................ - S quyt nh: ............................................................................................................................. - Ngy thnh lp:........................................................................................................................... - C quan ra quyt nh:................................................................................................................ 4. a ch:...................................................................................................................................... 5. in thoi:............................................... Fax: ............................................................... 6. Cc m s ca n v (nu c): - M s thu: ................................................................................................................................. - M s n v s dng ngn sch nh nc:................................................................................ 7. Loi ph, l ph ng k thu: STT 1 2 Ten loai ph, le ph C quan ban hanh So van ban Ngay ban hanh
8. Chng t thu ph, l ph: STT 1 2 Ten chng t Ky hieu
9. Ti khon giao dch ti Kho bc, ngn hng: Ti khon s: .............................................. ti: ................................................................. Ti khon s: .............................................. ti: ................................................................. ...., ngy ... thng ... nm ... Ni gi t khai: - C quan thu: ....... - a ch: .................. Th trng n v (K tn, ghi r h tn v ng du)
TS.Phan Hien Minh
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IX.
CAU HOI 1. The nao la ph khong thuoc ngan sach. 2. Chng t khi thu ph thuoc ngan sach. 3. Chng t khi thu ph khong thuoc ngan sach. 4. Phan biet le ph va ph.
TS.Phan Hien Minh
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Chng 12: Cac loai le ph
CHNG 12: CAC LOAI LE PH

A. LE PH MON BAI (THUE MON BAI) I. NH NGHA VA MUC CH CUA LE PH MON BAI 1. nh ngha: Le ph mon bai la khoan thu co tnh chat thue trc thu. 2. Muc ch: Cong tac ang ky thue va khai nop le ph mon bai trc khi hanh nghe nham muc ch phan loai cac hoat ong san xuat, kinh doanh theo tng nganh nghe, tng loai (ln, nho, va) e tien trong viec quan ly cua c quan thue theo tng ho s cua tng oi tng nop thue. II. OI TNG NOP THUE Tat ca cac to chc kinh te, ca nhan thuoc cac thanh phan kinh te, khong phan biet quoc doanh hay ngoai quoc doanh, co hoat ong san xuat kinh doanh, dch vu tren lanh tho Viet Nam di bat ky hnh thc nao eu phai nop thue mon bai. III. THE THC TNH THUE MON BAI BIEU THUE MON BAI 1. Cac to chc kinh te: Nop thue mon bai can c vao von ang ky ghi trong giay chng nhan ang ky kinh doanh hoac giay phep au t theo bieu sau: n v: ong Mc thue ca nam 3.000.000 2.000.000 1.500.000 1.000.000
Bac thue Bac 1 Bac 2 Bac 3 Bac 4
Von ang ky Tren 10 ty T 5 ty en 10 ty T 2 ty en di 5 ty Di 2 ty
Von ang ky oi vi tng trng hp cu the c xac nh nh sau: + oi vi DN nha nc la von ieu le; + oi vi DN co von au t nc ngoai la von au t; + oi vi cong ty TNHH, cong ty co phan, hp tac xa la von ieu le; + oi vi DN t nhan la von au t; + Trng hp von ang ky c ghi trong giay chng nhan ang ky kinh doanh hoac giay phep au t bang ngoai te th quy oi ra tien ong VN theo ty gia ngoai te mua ban bnh quan tren th trng ngoai te lien Ngan hang do Ngan hang Nha nc VN cong bo tai thi iem tnh thue; + Can c xac nh mc thue mon bai la von ang ky cua nam trc nam tnh thue. 2. Mc thue mon bai oi vi ho kinh doanh ca the: Cac ca hang, quay hang, ca hieu kinh doanh, trc thuoc c s kinh doanh hach toan kinh te oc lap hoac trc thuoc chi nhanh hach toan phu thuoc. Nhom ngi lao ong thuoc cac c s kinh doanh nhan khoan kinh doanh. Bieu thue ap dung:
TS.Phan Hien Minh
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Bac thue 1 2 3 4 5 6 IV.
n v: ong Thu nhap 1 thang Mc thue ca nam Tren 1.500.000 1.000.000 Tren 1.000.000 en 1.500.000 750.000 Tren 750.000 en 1.000.000 500.000 Tren 500.000 en 750.000 300.000 Tren 300.000 en 500.000 100.000 Bang hoac thap hn 300.000 50.000
THE THC KHAI NOP THUE MON BAI Thu moi nam 1 lan vao au nam. C s kinh doanh vao thi iem 6 thang au nam th phai nop thue ca nam. C s kinh doanh vao thi iem 6 thang cuoi nam th phai nop 50% mc thue mon bai ca nam (nop nam). Nhng c s ang san xuat kinh doanh th nop thue mon bai ngay thang au nam cua nam dng lch. Trng hp di chuyen sang a phng khac, thay oi nganh nghe: phai khai bao lai vi c quan thue. Trng hp c s kinh doanh co nhieu ca hang, ca hieu cac a iem khac nhau tren cung mot a phng th phai nop thue mon bai cho ban than c s, ong thi con phai nop thue cho cac c s phu ong tren cung a phng. V. VAN BAN PHAP LUAT Ngh nh so 75/2002/N/CP ngay 30/08/2002 cua Chnh phu. Thong t so 96/2002/TT/BTC ngay 24/10/2002 cua Bo Tai chnh. Thong t so 42/2003/TT/BTC ngay 07/05/2003 Bo Tai chnh sa oi va bo sung Thong t so 96/2002/TT/BTC noi tren. B. LE PH TRC BA I. KHAI NIEM TONG QUAT Tai san cua cac ca nhan, to chc, c quy nh thuoc loai phai ang ky quyen s hu, quyen s dung vi c quan quan ly Nha nc eu phai khai nop le ph trc ba. Neu xep vao loai thue th le ph trc ba thuoc loai thue trc thu v do ngi thu hng, ngi nhan tai san, nhan quyen s dung phai nop le ph trc ba. II. OI TNG CHU LE PH TRC BA Nha at, tau thuyen cac loai, oto cac loai, xe gan may, cac loai sung san, sung the thao. III. OI TNG KHONG CHU LE PH TRC BA Nha at thuoc tru s cua c quan ai dien ngoai giao, c quan lanh s cua nc ngoai tai Viet Nam. Oto cac loai, xe gan may cac loai mang bien so NG (ngoai giao) cua cac to chc, ca nhan nc ngoai thuoc dien c hng u ai mien tr. IV. OI TNG NOP LE PH Ngi nhan tai san, phai nop le ph trc ba. Trng hp trao oi tai san cho nhau th cac ben tham gia eu phai nop le ph trc ba tren tr gia tai san ma moi ben nhan c. V. CAN BAN TNH LE PH TRC BA Cong thc tnh thue trc ba
TS.Phan Hien Minh
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Ty le phan tram (%) tren tr gia tai san theo thi gia luc trc ba (gia th trng luc trc ba) Le ph trc ba phai nop = Tr gia tai san X Tr gia tai san: tnh theo gia th trng luc trc ba. Tr gia at tnh le ph trc ba: Tr gia at tnh Le ph trc ba (ong) = Dien tch at phai chu Le ph trc ba (m2) X Le ph trc ba (%)
Gia at moi met vuong (/m2)
at neu chuyen quyen s dung va chuyen muc ch s dung: ap dung gia at phi nong nghiep. Tr gia nha tnh le ph trc ba: Tr gia nha tnh Le ph trc ba (ong) = Dien tch nha phai chu Le ph trc ba (m2) X Gia nha moi met vuong (/m2)
Ty le (%) le ph trc ba (thue suat thue trc ba): 1. Nha, at: 1%. 2. Tau thuyen: 1%, rieng tau anh ca xa b: 0,5% (tau c lap may chnh co cong suat t 90 ma lc (CV) tr len, phai xuat trnh giay t xac minh). 3. Oto, xe may, sung san, sung the thao: 2%, rieng: a. Oto t 7 cho ngoi tr xuong (tr oto hoat ong kinh doanh van chuyen hanh khach theo giay phep kinh doanh) va xe may cua to chc, ca nhan cac thanh pho trc thuoc trung ng, thanh pho thuoc tnh va th xa ni UBND tnh ong tru s, nop le ph trc ba lan au tai Viet Nam (khong phan biet xe mi hay a qua s dung) la 5%. b. oi vi oto t 7 cho ngoi tr xuong va xe may ma chu tai san a nop le ph trc ba theo quy nh tai iem a tren ay (5%), sau o chuyen giao cho to chc, ca nhan a ban khac c ap dung ty le thu ph trc ba thap hn th nop le ph trc ba theo ty le 2% oi vi oto va 1% oi vi xe may. - Trng hp chu tai san tren a ke khai, nop le ph trc ba theo ty le thap hn 5%, sau o chuyen giao tai san cho to chc, ca nhan a ban quy nh tai iem a tren (co mc le ph trc ba 5%) th nop le ph trc ba theo ty le 5%. c. oi vi xe may nop le ph trc ba t lan th 2 tr i c ap dung ty le la 1% tr nhng trng hp quy nh tai iem b tren ay. d. Xe oto ch ngi t 7 cho ngoi tr xuong hoat ong kinh doanh van tai, ch khach, nop le ph trc ba la 2%. 4. Can c bang gia chuan toi thieu do UBND tnh, thanh pho quy nh: oi vi tai san mua trc tiep cua c s c phep san xuat, lap rap trong nc (c s san xuat) ban ra la gia thc te thanh toan (gia bao gom ca thue GTGT ghi tren hoa n ban hang hp phap). Mc toi a le ph trc ba oi vi tai san cho mot lan trc ba la 500.000.000. VI. TRNG HP KHONG THU LE PH TRC BA Theo quy nh tai van ban phap quy ve le ph trc ba.
at c c quan nha nc co tham quyen cho phep s dung vao muc ch cong cong. at c Nha nc giao lan au ma ngi s dung a nop tien s dung at. Nha at thuoc c quan lanh s, ngoai giao. Tai san chuyen s dung vao muc ch quoc phong, an ninh. Nha tnh ngha (ca at kem theo nha). Xe chuyen dung cho ngi tan tat. Tai san do phan chia hay sat nhap ve to chc ma phai ang ky lai hay ieu chuyen gia cac vung trong lanh tho Viet Nam ma khong thay oi chu s hu tai san. Nha at c Nha nc en bu phan nha at ma Nha nc thu hoi. V chong sau khi ly hon phan chia tai san phai ang ky lai phan tai san c phan chia. To chc, ca nhan em tai san cua mnh gop von vao to chc lien doanh, hp doanh co t cach phap nhan (DN Nha nc, DN t nhan, DN hoat ong theo Luat TNN, Cong ty TNHH, Cong ty Co phan, ), xa vien hp tac xa gop von vao hp tac xa th to chc nhan tai san khong phai nop le ph trc ba oi vi tai san gop von, hoac khi cac to chc nay giai the phan chia tai san cua mnh cho cac to chc, ca nhan thanh vien ang ky quyen s hu, s dung. Ngoai ra neu cac hp tac xa co quyet nh ieu chuyen tai san gia cac xa vien thuoc thanh vien hp tac xa vi nhau th ngi nhan tai san cung khong phai nop le ph trc ba khi ang ky lai quyen s hu, s dung. Ca nhan gop von bang tai san vao hp tac xa, sau o ra khoi hp tac xa nhan lai tai san th khong phai nop le ph trc ba. VII. KHAI NOP LE PH TRC BA Cham nhat la 30 ngay ke t ngay hoan thanh thu tuc giay t chuyen dch tai san gia hai ben. oi vi trng hp tha ke tai san th ke t ngay ban di chuc co hieu lc thi hanh. Phat nop cham la 0,1% (mot phan ngan) tren so tien nop cham/cho moi ngay nop cham. VIII. PHU LUC T khai le ph trc ba
TS.Phan Hien Minh
89
Cuc thue Chi cuc thue
CONG HOA XA HOI CHU NGHA VIET NAM oc lap T do Hanh phuc oOo
Mau so 01/LPTB
T KHAI LE PH TRC BA
(Dung cho tai san la nha, at) Ten to chc, ca nhan co tai san trc ba: a ch: So chng mnh th (hoac ho khau): Ngay cap: // Ni cap: CH TIEU KE KHAI PHAN T KE KHAI PHAN KIEM TRA XAC NH 1. V tr nha, at - So - Ngo hem - ng pho, thon (to) 2. at - Lo at so - So a chnh - Dien tch at (m2) - Gia 1m2 at - Gia tr khu at 3. Nha - Loai nha - Cap nha - Hang nha - Dien tch nha (m2) - Chat lng nha (%) - Gia 1m2 nha - Gia tr nha 4. Tong gia tr nha va at 5. Nguon goc tai san: - Nha - at - To chc, ca nhan giao tai san: Ngay: // - a ch - Ngay lam giay t chuyen dch tai san - Giay t kem theo 6. Thuoc oi tng phai nop le ph trc ba hay khong phai nop (Ghi ro ly do) Chu tai san cam oan noi dung ke khai ung Xac nhan cua ngi kiem tra tai san Ngay thang nam 200 Ngay thang nam 200 (Ky ten, ghi ro ho ten va ong dau, neu la to chc) Ky ten, ghi ro ho ten
PHAN TNH LE PH TRC BA CUA C QUAN THUE

(Can c e ra thong bao nop tien le ph trc ba theo t khai mau so 01/LPTB) 1. Tr gia tai san tnh le ph trc ba: ong (Viet bang ch: .......................................................................................................................... .................................................................................................................................................. ) Trong o n gia (/m2) Dien tch (m2) Thanh tien (ong) - at: - Nha: 2. So tien le ph trc ba phai nop: ong (Viet bang ch: .......................................................................................................................... .................................................................................................................................................. ) 3. So tien phat phai nop neu co: ong (Viet bang ch: .......................................................................................................................... .................................................................................................................................................. ) Nguyen nhan phat
4. Khong thu le ph trc ba: - Can c:
- Ly do khong thu:
Can bo tnh le ph trc ba Ngay thang nam 200 Ky ten, ghi ro ho ten
Thu trng c quan Thue duyet Ngay thang nam 200 Ky ten, ghi ro ho ten va ong dau
IX. CAU HOI Cau 1: Le ph mon bai c thu vao thi iem nao trong nam va thu may lan ( oi vi cac c s a co hoat ong t cac nam trc ) trong nam: a. 2 lan vao thang 1 va thang 7 b. 1 lan vao thang 1 c. a, b sai Cau 2: oi tng nao phai nop le ph trc ba khi ban nha va chuyen quyen s dung at : a. Ngi ban b. Ngi mua c. a, b sai
TS.Phan Hien Minh
91
Chng 13: Hoa n
CHNG 13: HOA N

I. CAC LOAI HOA N Cac loai hoa n c phep lu hanh s dung theo quy nh bao gom: Hoa n Gia tr gia tang, mau 01GTK(Gia tang khau tr) Hoa n ban hang thong thng, mau 02GTTT (Gia tang trc tiep) Hoa n cho thue tai chnh, mau 05TTC (thue tai chnh) Hoa n thu mua hang nong, lam, thuy san, mau 06TMH (Thu mua hang) Hoa n ban le (s dung cho may tnh tien). mau07MTT (May tnh tien) Hoa n khac nh: tem, ve, the in san menh gia va cac loai: Phieu xuat kho kiem van chuyen noi bo, mau 03PXK (Phieu xuat kho); Phieu xuat kho hang gi ai ly, mau 04HDL (Hang ai ly); Phieu thu tien dch vu hang khong, van n van chuyen hang hoa II. HOA N CHNG T HP PHAP Hoa n do Bo Tai chnh ( Tong cuc Thue) phat hanh do c quan thue cung cap cho cac c s kinh doanh Hoa n do cac c s kinh doanh t in e s dung theo mau quy nh va a c c quan Thue chap nhan cho s dung Cac loai hoa n, chng t ac thu khac c phep s dung 1. Noi dung hoa n phai co u cac ch tieu sau ay th mi co gia tr phap ly: Ho, ten; a ch; ma so thue (neu co), tai khoan thanh toan (neu co) cua ngi mua va ngi ban; ten hang hoa dch vu, n v tnh, so lung, n gia, tien hang; thue suat, tien thue gia tr gia tang GTGT (neu co); tong so tien thanh toan; ch ky ngi ban, ngi mua hang. 2. Hoa n phai lap ngay lhi cung cap hang hoa, dch vu va cac khoan thu tien phat sinh theo quy nh. Khi lap hoa n, ben ban phai phan anh ay u cac noi dung, ch tieu in san tren mau hoa n, gach cheo phan bo trong (neu co) t trai qua phai. Viec lap hoa n co the viet bang tay, anh may mot lan sang cac lien co noi dung nh nhau. Trng hp viet sai can huy bo hoa n th gach cheo e huy bo va khong c xe ri khoi quyen hoa n va phai lu ay u cac lien cua so hoa n o 3. Cac hanh vi sau ay c coi la hanh vi gian lan trong ke khai thue, hoan thue S dung hoa n, chng t khong hp phap, bao gom hoa n in gia; hoa n khong (khong ban hang hoa, dch vu);hoa n giao cho ngi mua (lien 2) ghi khac vi hoa n lu tai c s kinh doanh (lien 1); hoa n ghi gia tr coa hn gia tr thc te cua hang hoa, dch vu ban ra; hoa n a qua tay xoa; lap gia chng t nop thue GTGT khau nhap khau e gian lan trong ke khai nop thue, hoan thue GTGT Ban hang hoa, dch vu khong lap hoa n, khong ke khai nop thue GTGT 4. Hoa n c dung e khau tr thue GTGT, hoan thue GTGT, tnh chi ph hp ly, thanh toan tien phai la: Hoa n mua hang hoa, dch vu. Hoa n mua hang hoa, dch vu ban goc, lien 2 (lien giao khach hang) Hoa n ghi ay u cac ch tieu, noi dung theo nh va phai nguyen ven. So lieu, ch viet, anh may hoac in tren hoa n phai ro rang, ay u, chnh xac theo quy nh, khong b tay xoa, sa cha. III. MAT HOA N To chc, ca nhan mua hang lam mat hoa n mua hang ban goc (lien 2) do hoan canh khach quan nh: Thien tai, hoa hoan, b mat cap; khi xay ra mat hoa n trong cac trng hp neu tren, to chc, ca nhan phai khai bao, lap bien ban ve so hoa n b mat,
Chng 13: Hoa n
IV.
V.
VI.
ly do mat co xac nhan cua c quan thue oi vi trng hp thien tai hoa hoan, xac nhan cua c quan cong an a phng oi vi trng hp b mat cap. Ho s lien quan en hanh vi lam mat hoa n gom: + Cong, van, n cua to chc, ca nhan ve viec lam mat hoa n + Bien ban mat hoa n mua hang. + Ban sao hoa n mua hang (lien 1) co xac nhan ky ten, ong dau (neu co) cua ben ban hang. HOA N LIEN QUAN EN TAI SAN PHAI ANG K To chc, ca nhan mua mua tai san thuoc loai phai ang ky s dung (xe o to, xe may ) ma lien 2 cua hoa n phai lu tai c quan quan ly tai san (cong an)c thay the hoa n mua hang gom cac chng t sau: Phieu thu tien (lien 2, ban goc)- Mau CTT 41, Bien lai trc ba (ban photocopy lien 2), hoa n (ban photocopy lien 2) lien quan en tai san phai ang ky. X PHAT VI PHAM 1. To chc, ca nhan co hanh vi vi pham che o quan ly, s dung hoa n; ngoai viec b x ly vi pham hanh chnh theo quy nh, neu lam that thoat tien thue cua Ngan sach Nha nc th: B truy thu u so thue tron B x phat hanh chnh theo quy nh cua phap luat. Trng hp vi pham nghiem trong th b truy cu trach nhiem hnh s theo quy nh cua phap luat (Thong t lien tch 01/2004/TTLT/BCA TANDTC VKSNDTC BTP ngay 23/11/2004) 2. oi vi to chc, ca nhan a mua hoa n nhng s dung bat hp phap (bo tron) th hoa n o khong c chap nhan ke khai e tnh khau tr thue GTGT hoac hoan thue GTGT va khong c tnh vao chi ph hp ly. Trng hp a4 thanh toan th buoc to chc, ca nhan phai hoan tra toan bo so tien a thanh toan, a khau tr, a hoan, a tnh vao chi ph; oi vi cac n v thu hng kinh ph t NSNN th khong c quyet toan chi ngan sach, n v thc hien d an th khong c thanh, quyet toan chi; oi vi cac chu au t th khong c tnh quyet toan gia tr cong trnh xay dng c ban hoan thanh. TOM TAT CAC Y QUAN TRONG Hoa n chng t hp phap Hoa n chng t khong hp phap Truy cu trach nhiem hnh s viec mua ban, s dung trai phep hoa n
TS.Phan Hien Minh
93
Chng 14: T khai T nop thue kinh nghiem mot so quoc gia
CHNG 14: T KHAI T NOP THUE KINH NGHIEM MOT SO QUOC GIA
THE NAO LA C CHE T KHAI T NOP THUE 1. C che t ke khai, t nop thue oi hoi to chc, ca nhan nop thue phai nang cao trach nhiem v t khai la do to chc, ca nhan nop thue t lap tren c s ket qua SXKD cua mnh va chnh sach che o ve thue ma khong can co s xac nhan cua c quan thue. To chc, ca nhan nop thue chu trach nhiem ve ket qua cua viec tnh thue, ke khai thue cua mnh trc phap luat. 2. C quan thue khong can thiep vao qua trnh ke khai, nop thue cua to chc, ca nhan kinh doanh, nhng c quan thue se tien hanh thanh tra, kiem tra va ap dung cac bien phap x phat, cng che theo luat nh oi vi nhng trng hp co hanh vi vi pham phap luat ve thue nh khong ke khai, khong nop thue, tron thue, gian lan ve thue II. CAC IEU KIEN THC HIEN C CHE T KHAI T NOP 1. Ngi dan phai co hieu biet c ban ve thue, to chc, ca nhan kinh doanh phai hieu ro chnh sach thue e thc hien ung ngha vu thue. 2. Cac thu tuc ( ang ky thue, ke khai, nop thue, hoan thue ) phai n gian. 3. He thong x phat phai nghiem minh nhng cong bang 4. Cac chng trnh thanh tra thue va cng che thue co hieu qua va co hieu lc. III. TRACH NHIEM CUA C S KINH DOANH 1. CSKD chu trach nhiem trc phap luat ve tnh trung thc, chnh xac cua viec ke khai, nop thue. 2. CSKD phai nop tien thue ay u, ung han vao Ngan sach Nha nc theo quy nh cua luat thue. 3. Phai thc hien ung che o ke toan, thong ke, lu gi so sach, ke toan, hoa n chng t theo quy nh cua phap luat. 4. Phai thc hien ung nguyen tac thu tuc mien giam thue. 5. Lap ho s hoan thue theo ung quy nh. Ho s hoan thue phai ke khai ung, trung thc va phai chu trach nhiem trc phap luat ve so lieu ke khai. 6. Phai cung cap ay u so sach ke toan, hoa n, chng t va cac ho s co lien quan khi c quan thue yeu cau thanh tra, kiem tra. IV. T KE KHAI, T NOP THUE THU NHAP CA NHAN MY 1. Phat cham ke khai : Mc phat toi a la 25% so thue ke khai cham. Neu ke khai cham hn 60 ngay, khoan phat toi thieu la 100 ola hoac so thue con phai nop theo ke khai. 2. Phat ve s thieu chnh xac : Mot khoan phat bang 20% oi vi so thue a c xac nh la a ke khai va thanh toan di mc luat nh do thieu y thc ( ke ca khong can than hoac co dung y khong chap hanh cac nguyen tac va quy nh goi chung la thieu y thc ) 3. Phat do ke khai khong nghiem tuc :Toa an thue co quyen phat ngi nop thue en 5.000 ola neu a ke khai mot ban ke khai thue c ket luan la hi ht. 4. Phat tu: Nhng ngi nop thue b coi la la lien can en viec tron thue se b phat ti 100.000 ola va hoac b phat tu en 5 nam. Ch rieng nam 1996, Vu ieu tra toi pham thuoc Cuc thu noi da My a khi to hn 2.500 trng hp ca nhan tron lau thue (0,02 phan nghn so ngi nop thue) va ket qua la 2.028 trng hp (hn 80%) a b tuyen an, trong o, 1.041 ( 41%) trng hp a b phat tu. I.
TS.Phan Hien Minh
94
Chng 14: T khai T nop thue kinh nghiem mot so quoc gia
Cuc thu noi a My cung nhan thc c rang thanh tra, phat va ieu tra toi pham la cac yeu to can thiet cua he thong, nhng ho cung tin tng rang phai chuyen manh sang viec giao duc, tr giup ngi nop thue; va n gian hoa trong ca chnh sach thue va thu tuc chap hanh luat la cac bien phap tap trung e khac phuc tnh trang khong tuan thu. V. QUAN LY THUE THEO MC O TN NHIEM TRUNG QUOC 1. He thong tnh iem c xay dng tren 5 tieu thc vi cac mc iem nh sau: iem Tuan thu ve thu tuc ang ky thue 15 (bao gom ca ang ky ban au va cap nhat, bo sung thong tin ) Tuan thu ve nop t khai thue 25 Tuan thu ve so sach ke toan 15 Tuan thu ve thi han nop thue 25 Mc o vi pham phap luat thue 20 a co ket luan 2. Da tren cac tieu thc tnh iem nh tren, TNT se c xep vao 4 nhom mc o tn nhiem la A, B, C, D. Nhom A : khi at 95 iem tr len. Nhom B : khi at tren 60 iem en di 95 iem va khong n thue qua 50.000 nhan dan te ( khoang 6.000 USD ) trong vong 2 nam ke t ngay c tnh iem. Cac TNT mi ang ky thue trong vong 2 nam ke t ngay tnh iem se c tam xep vao nhom tn nhiem mc B. Nhom C neu at tren 20 iem en di 60 iem. Tuy nhien, TNT at tren 60 iem cung co the b xep vao nhom C neu: Khong thc hien thu tuc ang ky thue (ke ca ke khai bo sung ) theo yeu cau; Ke khai doanh thu tnh thue at di 90% doanh thu ung ( tc la an lau 10% doanh so ); mc o tnh thue ung at di 70% va mc o nop thue ung han at di 80%; thc hien khau tr thue tai nguon at chnh xac di 80%. Nhom D la cac TNT at di 20 iem va cac oi tng khac (du co at iem tren 20) co vi pham di cac dang : ang b ieu tra va cha co ket luan chnh thc; a b ket luan la vi pham hnh s ve thue trong vong 2 nam trc ngay tnh iem; Ke khai xin hoan thue hoac hng u ai thue sai.
TS.Phan Hien Minh
95
Chng 15: Hiep nh tranh anh thue hai lan
CHNG 15: TNH HNH KY KET VA THC HIEN HIEP NH TRANH ANH THUE HAI LAN VIET NAM
KHAI QUAT Hiep nh tranh anh thue hai lan la van kien phap ly song phng trong o a ra mot khuon kho e cac nc phan chia cac quyen li ve thue t cac oi tng nop thue hoat ong qua bien gii, ong thi loai bo cac rao can oi vi dong luan chuyen hang hoa, von, cong nghe va lao ong gia cac quoc gia II. MOI QUAN HE GIA HIEP NH VA LUAT THUE TRONG NC 1. Nguyen tac Hiep nh khong tao ra Luat mi 2. Nguyen tac Hiep nh co gia tr phap ly cao hn noi Luat 3. Nguyen tac Hiep nh co hieu lc bat buoc chung 4. Nguyen tac phan chia nguon thu III. NGUYEN TAC CHUNG Viet Nam la mot nc ang phat trien, ang huy ong von au t t nc ngoai nen cac Hiep nh tranh anh thue hai lan cua Viet Nam vi cac nc am bao tuan theo nhng nguyen tac c ban sau ay: Cac quy nh trong tng Hiep nh phai bao am bao ve quyen anh thue tai nguon oi vi cac khoan thu nhap phat sinh t nguon tai Viet Nam. Hiep nh Viet Nam s dung toi a cac quy nh trong d thao Hiep nh cua Lien hiep quoc gia cac nc ang phat trien vi cac nc phat trien. Hiep nh phai at c muc ch la xoa bo cac hnh thc anh thue trung gia Viet Nam va cac nc au t ong thi tao ieu kien thuan li cho cac quan he au t, chuyen giao cong nghe va phan cong lao ong quoc te. Thong qua Hiep nh Viet Nam a ra bien phap nham duy tr hieu lc cua cac chnh sach khuyen khch au t nc ngoai bang cac chnh sach u ai ve thue trong Luat au t nc ngoai tai Viet Nam. Thong qua Hiep nh, Viet Nam, thiet lap va m rong quan he quoc te trong viec quan ly cac oi tng nop thue. IV. PHAM V TAC ONG He thong Hiep nh tranh anh thue hai lan cua Viet Nam ve can ban ieu chnh cac loai thue anh vao li tc hoac thu nhap, cu the gom: 1. Thue thu nhap doanh nghiep theo Luat thue thu nhap doanh nghiep va Luat TNN tai Viet Nam. 2. Thue chuyen li nhuan (thu nhap) ra nc ngoai theo Luat TNN tai Viet Nam. 3. Thue li tc (thu nhap) oi vi cac hang tau bien nc ngoai hoat ong tai Viet Nam khi nop thue cc tau bien. 4. Thue li tc (thu nhap) oi vi cac nha thau nc ngoai hoat ong tai Viet Nam. 5. Thue chuyen nhng von. 6. Thue thu nhap oi vi ngi co thu nhap cao. Cac loai thue li tc (thu nhap), thue thu nhap khac hay tng t nh nhng loai thue neu t iem (1) en (6) tren ay se c ban hanh sau nay tai Viet Nam. Cac loai thue doanh thu, thue gia tr gia tang, thue tieu thu ac biet, thue xuat khau, thue nhap khau khong thuoc pham vi ap dung cua Hiep nh. V. TO CHC THC HIEN HIEP NH TAI CUC THUE CAC TNH, THANH PHO I.
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Moi Cuc thue tnh, thanh pho trc thuoc trung ng thanh lap mot to chuyen trach Hiep nh gom t 1 en 3 can bo chuyen trach thuoc phong TNN (oi vi cac Cuc thue a thanh lap phong TNN) hoac thuoc mot phong thu thue oi vi cac DNNN (oi vi nhng Cuc thue cha thanh lap phong TNN) e giup Cuc thue thc hien cac cong viec sau: Nghien cu nam c noi dung va thc hien ung cac quy nh cua cac Hiep nh tranh anh thue hai lan Viet Nam a ky vi cac nc va van ban hng dan thc hien Hiep nh cua Bo Tai chnh, Tong Cuc Thue. Quan ly theo doi cac oi tng thuoc pham vi ap dung cua cac Hiep nh tren a ban e thc hien cac chc nang theo quy nh. + Giai quyet viec cho phep khau tr thue nop tai nc ngoai vao thue nop tai Viet Nam vi tong so tien thue c khau tr cho nam tnh thue co lien quan khong vt qua nam tram trieu ong Viet Nam; oi vi cac oi tng nop thue c c quan thue tnh thanh pho xac nh co a iem kinh doanh tai nhieu tnh, thanh pho hoac cac oi tng nop thue c Cuc thue xac nh co cac giao dch, hp ong noi bo khong theo nguyen tac gia th trng gia cac chu the kinh doanh oc lap, ho s se c chuyen ve Tong Cuc Thue. + Giai quyet cho oi tng c tru tai nc ky Hiep nh vi Viet Nam c hng quy nh khong phai nop thue tai Viet Nam hoac nop thue vi thue suat thap hn mc thue quy nh tai Luat thue cua Viet Nam theo quy nh tai Hiep nh vi tong so tien thue c ap dung cho nam tnh thue co lien quan khong vt qua nam tram trieu ong Viet Nam. + Kiem tra xac nhan ho s trong trng hp phai thoai tra tien thue trc tiep t ngan sach theo yeu cau cua Tong Cuc Thue. + Cap giay xac nhan cac khoan thue a nop tai Viet Nam theo Hiep nh cho oi tng c tru cua nc ngoai tr trng hp xac nhan cac khoan thue c mien hoac giam theo quy nh u ai TNN thuoc tham quyen cua Tong Cuc Thue. + Cap giay xac nhan oi tng c tru cua Viet Nam theo quy nh cua Hiep nh. + Giai thch Hiep nh cho cac oi tng nop thue tren a ban tnh, thanh pho. + Thc hien nhiem vu thu thap thong tin e phuc vu viec trao oi thong tin vi c quan thue nc ngoai va khai thac s dung thong tin c trao oi theo yeu cau, hng dan cua Tong Cuc Thue. Moi van e lien quan en giai thch, ap dung Hiep nh tranh anh thue hai lan gia Viet Nam va cac nc thuoc a ban cua Cuc thue tnh, thanh pho co lien quan eu phai c thc hien thong nhat qua to chuyen trach Hiep nh tai Cuc thue. Ch Cuc trng Cuc thue hoac Pho Cuc trng Cuc thue c Cuc trng uy quyen co quyen giai quyet cac trng hp ap dung quy nh cua Hiep nh tranh anh thue hai lan gia Viet Nam va cac nc.
TS.Phan Hien Minh
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VI.
OI TNG CO THE C XET KHONG PHAI NOP THUE THU NHAP TAI VIET NAM THEO HIEP NH: gom 1. Thu nhap t hoat ong kinh doanh 2. Thu nhap t bat ong san 3. Thu nhap hoat ong van tai quoc te 4. Thu nhap t lai co phan 5. Thu nhap t lai tien vay 6. Thu nhap t tien ban quyen 7. Thu nhap t cung cap dch vu ky thuat 8. Thu nhap t chuyen nhng tai san 9. Thu nhap t hoat ong nganh nghe oc lap 10. Thu nhap t hoat ong dch vu ca nhan phu thuoc 11. Thu nhap t tien lng cua giam oc 12. Thu nhap cua cac nghe s va van ong vien 13. Thu nhap t tien lng hu 14. Thu nhap t hoat ong phuc vu Nha nc 15. Thu nhap t tien dch vu ky thuat 16. Thu nhap cua sinh vien, hoc sinh hoc nghe 17. Thu nhap cua giao vien, giao s va ngi nghien cu 18. Thu nhap khac VII. TAI LIEU OC THEM Thong t 133/2004/TT-BTC ngay 31/12/2004 cua Bo Tai chnh Cong van 9958/BTC-TCT ngay 9/8/2005 cua Bo Tai chnh GS Tien s Nguyen Thanh Tuyen Tien s Nguyen Ngoc Thanh, Giao trnh thue, NXB Tai chnh (2001), chng 16 trang 256 en 272. VIII. PHU LUC Danh mc cc Hip nh trnh nh thu hai ln gia Vit Nam vi cc nc v vng lnh th (trch Thng t 133/2004/TT-BTC ngy 31/12/2004) STT 01 02 03 04 05 06 07 08 09 10 11 12 13 Tn Nc k kt c Thi Lan Php Thy in Xing-ga-po Hn Quc Anh Ba Lan n Hung-ga-ri H Lan Nht Bn Nga
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Ngy c hiu lc 30/12/1992 31/12/1992 01/07/1994 08/08/1994 09/09/1994 11/09/1994 15/12/1994 21/12/1994 02/02/1995 30/06/1995 25/10/1995 31/12/1995 21/03/1996
TS.Phan Hien Minh
14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 X.
Bun-ga-ri Na Uy an Mch Ru-ma-ni Ma-lai-xi-a U-d-b-ki-xtng Lo Trung Quc Mng C Ucraina c Thy S B-la-rt Sc Lc-xm-bua i Loan Ca-na-a I-ta-li-a B In--n-xi-a Phn Lan Ai-x-len Cu Ba Phi-lip-pin Mi-an-ma
04/10/1996 14/04/1996 24/04/1996 24/04/1996 13/08/1996 16/08/1996 30/09/1996 18/10/1996 11/10/1996 22/11/1996 27/12/1996 12/10/1997 26/12/1997 03/02/1998 19/05/1998 06/05/1998 16/12/1998 20/02/1999 25/06/1999 10/02/1999 26/12/2002 27/12/2002 26/06/2003 29/09/2003 12/08/2003
CAU HOI VA BAI TAP 1. Cac loai thue nao khong ap dung trong Hiep nh tranh anh thue hai lan ky ket gia Chnh phu Viet Nam va chnh phu nc ngoai? 2. Pham vi tac ong cua Hiep nh tranh anh thue hai lan Viet Nam ap dung oi vi loai thue nao, neu cu the tng sac thue? 3. Trng hp mot doanh nghiep van tai bien nc ngoai, van chuyen hang hoa, hanh khach gia hai a iem tai Viet Nam (v du: t cang TP.HCM en cang TP. Hai Phong) th thue se c x ly nh the nao? Va doanh nghiep o phai nop cac loai thue nao? 4. Theo quy nh tai Hiep nh tranh anh thue hai lan, oi vi thu nhap t hoat ong nganh nghe oc lap trong trng hp ca nhan la oi tng c tru cua nc ngoai, hoat ong dch vu hanh nghe oc lap, khong phai thong qua mot c s kinh doanh co nh tai Viet Nam t 183 ngay tr len trong nam tnh thue th c quan thue Viet Nam se ap dung loai thue nao? 5. Khi nao th mot Hiep nh tranh anh thue hai lan ky ket gia Chnh phu Viet Nam va chnh phu nc ngoai co hieu lc thi hanh?
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TS.Phan Hien Minh
6. Mot cong ty Viet Nam tra lai tien vay cho ngan hang C cua Thai Lan. Theo yeu cau cua ngan hang nay, so lai tien vay nay c chuyen cho ngan hang P cua Phap co tru s chnh tai Pa-ri. Trong trng hp nay, ngi thc hng tien lai la ngan hang C cua Thai Lan khong phai ngan hang P cua Phap. Xac nh ap dung Hiep nh gia Viet Nam vi Thai Lan hay gia Viet Nam vi Phap? 7. Mot lien doanh pha che dan nhn tai Viet Nam ky ket hp ong vi mot cong ty cua Han Quoc trong o quy nh cong ty nay chuyen giao cho cong ty Viet Nam cong thc pha dau nhn cua cong ty Han Quoc trong vong 20 nam. Khi lien doanh Viet Nam tra tien ban quyen cho cong ty Han Quoc theo quy nh cua Luat thue Viet Nam, lien doanh phai khau tr thue tren tien ban quyen la 10% tong so tien ban quyen e nop ngan sach. Tuy nhien, can c Hiep nh Viet Nam Han Quoc (khoang 2.a ieu 12: Tien ban quyen) lien doanh ch phai khau tr bao nhieu? 8. Mot chi nhanh cua cong ty thuoc la Anh tai Viet Nam cho phep mot cong ty Viet Nam s dung cong thc va nhan hieu thng mai cua cong ty thuoc la Anh trong cac san pham cua cong ty Viet Nam vi ieu kien chi nhanh kiem tra va giam sat qua trnh s dung. Trong trng hp nay, tien ban quyen t viec s dung cong thc va nhan hieu thng mai cua cong ty thuoc la Anh lien quan trc tiep en chi nhanh. Do chi nhanh la c s thng tru tai Viet Nam cua cong ty thuoc la Anh, nen theo quy nh tai Hiep nh Viet Nam Anh (khoang 4 ieu 12: Tien ban quyen), Viet Nam co quyen thu thue oi vi thu nhap nay khong?
TS.Phan Hien Minh
100
Chng 16: Chnh sach thue vi WTO
CHNG 16: CHNH SACH THUE VI WTO

1. ac iem cua hoi nhap ve thue
Theo anh gia tong ket cua Tong cuc Thue (Bo Tai chnh) th xu hng van ong va ieu chnh chnh sach thue cua cac nc tren the gii trong boi canh hoi nhap kinh te quoc te ngay cang gia tang the hien 6 ac iem ln sau ay: 9 Xu hng thay oi ve nguyen tac anh thue. Theo xu hng nay, nguyen tac anh thue theo nc c tru tc la quyen anh thue cua nha nc c xac lap tren c s cac moi quan he ve kinh te, xa hoi va s hu tai san gia oi tng nop thue va quoc gia o ang dan thay the cho nguyen tac anh thue da tren chu quyen lanh tho con goi anh thue theo nguon phat sinh. S thay the nay c thc hien tat yeu trong boi canh cac quoc gia eu m ca nen kinh te, thc hien phan cong lao ong quoc te mc cao hn va ac biet la xu the canh tranh nham thu hut dong von au t nc ngoai (TNN) - von la mot nguon lc e phat trien kinh te va ngay cang khan hiem hn oi vi cac nc ang phat trien. Trong boi canh nh vay, s anh thue da tren chu quyen ve lanh tho cua mot quoc gia de gay ra s khap khieng va dan en viec anh thue trung gia cac quoc gia, han che tnh hap dan cua moi trng au t va ngan can qua trnh t do hoa thng mai va au t tai quoc gia o. Xu hng thay oi trong quan iem ve chc nang cua he thong thue quoc gia, the hien hai iem sau: Mot la: thue van la nguon thu chu lc cua nha nc nham ap ng nhu cau chi tieu cho bo may quan ly va cung cap hang hoa va dch vu cong cong. Tuy nhien, cac quoc gia eu thong nhat mot iem rang viec tang toc o thu ngan sach nha nc t thue khong the vt qua cao so vi ty le tang trng GDP ma gia chung co mot gii han dng nao o. Gii han nay khac nhau tuy theo tnh hnh cu the moi quoc gia. Neu toc o tang thu vt qua gii han nay th se xay ra tnh hnh tan thu va nh the, nguon thu ngan sach t thue trong cac nam sau se giam. Hai la: chc nang ieu tiet kinh te cua thue c duy tr tam v mo, con viec tac ong vao tng nganh san xuat n le dan dan b han che. S thay oi nay la tat yeu do nhng oi hoi khach quan ve mot moi trng au t thong thoang hn. S khac biet ve thue suat gia cac nganh, cac lnh vc san xuat mot giac o nao o, se dan en cac quyet nh au t khong hieu qua va do o, nguon lc kinh te se phan bo khong hp ly. Chc nang ieu tiet kinh te tam v mo cua chnh sach thue the hien bang viec tang hay giam mc ong vien t thue thu nhap hay thue tieu dung nham khuyen khch hay han che au t hoac tiet kiem tuy theo yeu cau cu the cua nen kinh te trong tng thi ky khac nhau. Xu hng thay oi trong viec s dung chnh sach thue lam cong cu tai chnh khuyen khch au t. Theo xu hng nay, cac u ai ve thue oi vi viec au t vao cac nganh, khu vc lanh tho can khuyen khch au t dan b bai bo. Thay vao o, cac khuyen khch ve thue oi vi viec au t c thiet lap mot tam ln hn vi tnh pho quat cao hn; o la: Giam thue suat thue thu nhap cua doanh nghiep. ieu nay lam tang li nhuan sau thue cua doanh nghiep va nh vay, se khuyen khch doanh nghiep au t m rong san xuat, kinh doanh.
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TS.Phan Hien Minh
Xoa bo viec anh thue trung gia thue thu nhap doanh nghiep va thue thu nhap t li tc co phan theo mot c che khau tr (vi mc o va thi iem khac nhau tuy theo tng quoc gia cu the). Thay the thue doanh thu von c coi la mot loai thue b tnh trung lap va to ra han che khi viec san xuat ngay cang chuyen mon hoa cao o, bao gom rat nhieu cong oan va tng cong oan lai tien hanh hach toan oc lap bang mot loai thue khac anh vao gia tr gia tang cua hang hoa va dch vu tao ra qua tng cong oan san xuat (c goi di nhieu ten khac nhau (thue VAT, thue TVA hay thue GST).
Cac khuyen khch trc tiep ve thue oi vi hoat ong au t s d ngay cang han che s dung do chung lam mat i tnh trung lap cua chnh sach thue va nh vay, chung gian tiep dan en viec phan bo sai nguon lc kinh te von a hiem hoi ac biet la tai cac nen kinh te ang phat trien. 9 Xu hng thay oi muc tieu ieu tiet cua chnh sach thue thu nhap. Chnh sach thue thu nhap tai nhieu quoc gia tren the gii ang thay oi t muc tieu ieu tiet thu nhap sang muc tieu tang cng hieu qua kinh te. Theo xu hng nay, chnh sach thue se chuyen t viec ong vai tro nh mot cong cu am bao cong bang xa hoi theo chieu doc tc la mot ca nhan hay to chc co mc thu nhap cao hn se phai ong thue nhieu hn sang ong vai tro nh mot cong cu am bao cong bang xa hoi theo chieu ngang tc la nhng to chc, ca nhan co mc thu nhap nh nhau se phai ong thue nh nhau. Tat nhien, xu hng nay se thay oi vi cac mc o khong giong nhau cac quoc gia khac nhau nhng ve c ban, ay la mot xu hng van ong chung cua chnh sach thue tai nhieu quoc gia tren the gii. No bieu hien bang ba s ieu chnh ln, o la: Giam mc thue suat toi a va nang cao mc thue suat toi thieu. Gian cach gia cac mc thue suat. Ha thap va thong nhat cac mc thue. Xu hng thong nhat chnh sach thue gia cac quoc gia. Tren bnh dien quoc te, s thong nhat trong chnh sach thue gia cac quoc gia the hien hai iem ln: Mot la giam thue nhap khau mot cach n phng, hoac theo cac cam ket cat giam thue trong khuon kho mot khoi mau dch khu vc hay toan cau. Hai la xoa bo dan viec anh thue trung (double-taxation) gia cac quoc gia oi vi tai san va cac khoan thu nhap tao ra nc ngoai. Viec tranh anh thue trung nay c the hien bang cam ket trong khuon kho mot hiep nh tranh anh thue trung (double-taxation agreement) c ky ket gia hai quoc. Xu hng thay oi trong c cau thu ngan sach nha nc. Bat nguon t cac xu hng thay oi tren, c cau thu ngan sach nha nc cua cac quoc gia co nhng thay oi bao gom: Mot la: ty trong thue trc thu trong c cau tong thu ngan sach t thue se tang len. ieu nay do bi nguyen nhan la so thu t thue nhap khau se giam i theo lo trnh cat giam thue quan n le hay theo cac cam ket song phng hoac a phng. Hai la: ty trong thue gian thu trong tong thu ngan sach nha nc t thue se giam i vi mc o khac nhau tuy vao tnh hnh nhap khau cua mot nc cu the; nhng nhn chung, so vi so thu t thue trc thu, s sut giam nay co le se khong ln v mot phan
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TS.Phan Hien Minh
so thu t thue nhap khau giam i se c bu ap bi so thu tang len t thue anh vao gia tr gia tang oi vi hang hoa va dch vu mot loai thue gian thu co nguon goc noi a. Noi tom lai, nhng phan tch tren cho thay rang xu hng hoi nhap kinh te quoc te la mot xu the tat yeu oi vi moi quoc gia tren the gii va khong co s loai tr danh cho Viet Nam. oi vi moi quoc gia, khi tien hanh hoi nhap vi nen kinh te the gii th mot mat, phai ton trong nhng nguyen tac chung theo hng t do hoa thng mai va au t nhng ben canh o, v li ch quoc gia, cac nc t nhieu eu thc hien viec bao ho oi vi hang hoa san xuat trong nc. Vi cac xu hng thay oi cua chnh sach thue hien hanh cua cac nc tren the gii nham phu hp hn vi qua trnh hoi nhap kinh te quoc te, Viet Nam can phai co nhng bien phap ieu chnh chnh sach thue cua mnh vi pham vi khong nam ngoai nhng xu hng tren. ay la mot viec lam kha phc tap nhng chung ta buoc phai thc hien. 2. Chnh sach thue lien quan en van e hoi nhap trong TWO Trong khuon kho chnh sach thue va hoi nhap, Viet Nam hien nay co 4 loai thue co tac ong trc tiep en qua trnh m ca nen kinh te, o la thue nhap khau, thue tieu thu ac biet, thue thu nhap doanh nghiep va thue gia tr gia tang: a. Thue nhap khau Thue nhap khau cua Viet Nam hien hanh quy nh trong Luat thue xuat khau, thue nhap khau. Thue nhap khau anh vao hang hoa nhap khau cua cac to chc kinh te thuoc moi thanh phan kinh te; ke ca hang phi mau dch va hang hoa t khu che xuat ban vao noi a. Thue nhap khau c tnh tren so lng hang hoa ghi trong t khai hang nhap khau, vi gia tnh thue la gia mua tai ca khau nhap (C) theo hp ong ngoai thng, ke ca chi ph van tai (F) va chi ph bao hiem (I). Thue suat thue nhap khau bao gom thue suat thong thng trong bieu thue va thue suat u ai do chnh phu quy nh ap dung oi vi cac nc a ky ket ieu khoan u ai trong quan he thng mai vi Viet Nam va thue suat ac biet u ai ap dung oi vi viec nhap khau hang hoa t nhng nc co thoa thuan u ai ac biet ve thue nhap khau. Nhn chung, trong thi gian qua, thue nhap khau cua nc ta noi rieng va thue xuat nhap khau noi chung ong mot vai tro kha ln. Thue xuat nhap khau la loai thue co so thu vao ngan sach nha nc vao loai ln; nhng hang nam van co nhng thay oi khi tang, khi giam. S bien ong trong mc thu ve thue xuat nhap khau noi chung va thue nhap khau noi rieng hang nam la do hai nguyen nhan chnh, o la s thay oi ve lng hang hoa xuat nhap khau va s thay oi ve bieu thue suat. Bieu thue suat thue nhap khau c xay dng theo danh muc mo ta hang hoa va ma hang hoa cua To chc Hai quan The gii va c ieu chnh hang nam theo cac yeu cau ve th trng oi vi hang nhap khau cung nh cac yeu cau trong viec trien khai thc hien cac cam ket cat giam thue trong tien trnh hoi nhap kinh te quoc te cua at nc. Ve lo trnh thc hien cat giam thue, chung ta hien ang no lc ieu chnh e thc hien u ai thue quan chung (CEPT) va hien nay cong viec nay gan hoan thanh. Tuy co nhieu so lieu thong ke cong bo khac nhau nhng theo c tnh cua c quan thue, lo trnh cat giam thue a i c khoang 75-80%. b. Thue tieu thu ac biet Luat thue tieu thu ac biet hien hanh co cac noi dung chnh nh sau:
Thue tieu thu ac biet anh vao cac mat hang nh thuoc la, ru, bia, oto di 24 cho ngoi, xang, may ieu hoa nhiet o co cong suat nho, vang ma va mot so dch vu. Thue tieu thu ac biet ap dung thong nhat oi vi moi hang hoa trong nc va xuat khau. Thue tieu thu ac biet c tnh tren so lng hang hoa va gia n v cha bao gom thue tieu thu ac biet hay doanh thu t viec cung cap dch vu vi thue suat mc 25% en 100% tuy theo loai hang hoa va dch vu. Thue suat thue tieu thu ac biet cua luat ban hanh nam 1998 c anh gia la thap hn so vi thi ky trc. Thue tieu thu ac biet khong anh vao hang xuat khau. Thue tieu thu ac biet c mien oi vi mot so trng hp san xuat co quy mo nho va mot so trng hp san xuat, kinh doanh khac trong vong 3-5 nam ke t khi doanh nghiep thc hien luat thue tieu thu ac biet. Thue thu nhap doanh nghiep
c.
Luat thue thu nhap doanh nghiep hien hanh ve c ban la tien bo v thong nhat c thue suat va ngay ban than viec thay the thue li tc cung a c coi la tien bo. Do bi: Pham vi ap dung cua luat nay m hn. Moi to chc, ca nhan san xuat, kinh doanh hang hoa va dch vu co thu nhap eu phai nop thue thu nhap doanh nghiep. Can c tnh thue thu nhap doanh nghiep c ban cung giong nh can c tnh thue li tc trc ay; tuy nhien hien nay ch con mot thue suat duy nhat 28% cho tat tat ca cac doanh nghiep, ca nhan hoat ong san xuat, kinh doanh u ieu kien ap dung thue nay. Thue gia tr gia tang
d.
Ve ban chat, thue gia tr gia tang la loai thue gian thu anh tren khoan gia tr tang them cua hang hoa va dch vu phat sinh t khau san xuat, lu thong, trao oi en tieu dung va khac phuc nhc iem chnh cua thue doanh thu trc ay; o la hien tng thue chong thue. Luat thue gia tr gia tang, sau hang loat cac sa oi va bo sung, bao gom cac iem chnh nh sau: oi tng chu thue: la hang hoa va dch vu tieu dung tai Viet Nam. oi tng nop thue: la to chc va ca nhan nhap khau, san xuat va kinh doanh hang hoa, dch vu chu thue gia tr gia tang. Can c tnh thue la gia cha co thue gia tr gia tang va thue suat thue gia tr gia tang (gom 3 mc thue suat 0% ap dung oi vi hang hoa xuat khau, 5% ap dung oi vi hang hoa, dch vu thiet yeu va 10% ap dung oi vi hang hoa va dch vu con lai). Phng phap tnh thue bao gom phng phap khau tr thue va phng phap tnh trc tiep tren gia tr gia tang; tng ng vi hai phng phap nay la hai loai hoa n khac nhau. oi vi hang hoa xuat khau va mot so trng hp thue au vao lien tuc ln hn thue au ra th to chc, ca nhan se c hoan thue.
He thong thue hien hanh ac biet la bon loai thue a e cap phan tren - a gop phan khuyen khch c xuat khau va a he thong thue cua nc ta tien nhng bc quan trong
TS.Phan Hien Minh
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tren con ng hoi nhap. Tuy vay, Viet Nam con rat nhieu viec phai lam e co the tng thch vi the che thng mai trong khuon kho WTO. 3. Nhng phng hng hoan thien: 3.1. Trong chnh sach thue xuat khau, thue nhap khau th thue nhap khau se c coi la cong cu bao ho hang san xuat trong nc hu hieu va hp ly nhat trong ieu kien cac bien phap bao ho phi thue se b han che toi a. Tuy nhien, vi viec tham gia ngay cang sau hn, rong hn va chu ong hn vao nen kinh te toan cau th chnh sach thue nhap khau cua Viet Nam se phai thay oi. Viec cat giam thue suat theo khuon kho cac cam ket hoi nhap kinh te quoc te se lam giam phan nao so thu ngan sach nha nc t loai thue nay; tren phng dien bao ho san xuat trong nc, chnh sach thue nhap khau se phai chuyen t viec bao ho tran lan sang bao ho co chon loc, t o khuyen khch chuyen dch c cau kinh te tren c s phat huy li the so sanh cua at nc va t o, cai thien kha nang canh tranh cua hang noi a tren th trng mot so mat hang se hng ti th trng trong nc nhng mot so mat hang khac se hng ti th trng nc ngoai. Vi muc tieu c at ra nh tren, chnh sach thue nhap khau cua Viet Nam se phai tiep tuc oi mi vi ba yeu cau cu the nh sau: Xay dng mot bieu thue phu hp vi nh hng bao ho hieu qua cac nganh kinh te va hoi nhap kinh te quoc te. Xac nh gia tr hai quan theo yeu cau cua GATT/WTO. Thu hep dien mien, giam thue.
3.2. Thue gia tr gia tang mot loai thue gian thu noi a c coi la co nhng tien bo ve nguyen tac hn han so vi thue doanh thu trc ay. Tren phng dien hoi nhap kinh te quoc te thue gia tr gia tang co nhng gia tr rat ln v no va gop phan bao ho hang san xuat trong nc co ngha la viec bao ho phai i kem vi c che khuyen khch xuat khau cua cac doanh nghiep, hang hoa xuat khau se chu thue suat thue gia tr gia tang la 0%, va nh the, cac doanh nghiep san xuat hang xuat khau se c hoan thue oi vi cac au vao cua san pham xuat khau. Noi mot cach nom na, ay la mot khoan tr cap xuat khau hp ly cua nha nc v khong vi pham cac nguyen tac cong bang cua WTO. Trong moi quan he tong hoa vi cac loai thue khac cua he thong thue, co the thay rang trong c cau thu ngan sach nha nc t thue cua nc ta giai oan 1995 2000, thue doanh thu (giai oan 1995-1998) hay thue gia tr gia tang (giai oan 1999-en nay) co vai tro kha quan trong. So thu t loai thue nay tng ng vi thu t thue nhap khau va thu t thue thu nhap doanh nghiep va trong tng lai, khi lch trnh cat giam thue nhap khau theo cac cam ket quoc te th ay se la mot trong hai nguon thu chu yeu cua ngan sach nha nc. Noi nh the, co ngha la muc tieu hoan thien thue gia tr gia tang trong giai oan sap ti phai hng vao muc tieu: Tang so thu ngan sach nha nc t loai thue nay, ca ve ty trong va gia tr. Thc hien cac ieu chnh sao cho loai thue nay the hien ung ban chat cua no. a vao dien chu thue gia tr gia tang oi vi cac san pham khau san xuat nong nghiep va cac mat hang chu thue tieu thu ac biet. Rieng cac ho kinh doanh nho se chuyen sang nop thue thu nhap ca nhan. Ngoai thue suat 0% ap dung oi vi hang xuat khau, ap dung thong nhat thue suat 10% oi vi tat ca cac mat hang con lai.
105
e thc hien hai muc tieu nay, thue GTGT can c ieu chnh nh sau:
TS.Phan Hien Minh
Thc hien duy nhat mot phng phap tnh thue la phng phap khau tr. Ap dung thong nhat che o t in hoa n theo mau quy nh.
3.3. Chnh sach thue tieu thu ac biet tuy khong trc tiep c coi la mot cong cu manh trog hoi nhap nhng du sao thue nay cung co tac ong ang ke en c cau tieu dung cua nhan dan. Thue tieu thu ac biet tuy anh vao hang hoa khong khuyen khch tieu dung hoac chu yeu ch danh cho nhng ngi co thu nhap cao hay con goi la hang xa x khong phan biet chung c san xuat trong nc hay nhap khau; tuy nhien, co the thay rang phan ln trong so cac hang hoa thuoc dien chu thue nay la hang nhap khau. Do o, co the noi rang thue tieu thu ac biet chnh la mot cong cu bo sung cho thue nhap khau trong qua trnh hoi nhap kinh te quoc te, ac biet la trong khuon kho WTO. Vi trng hp cua Viet Nam, trc nhng thay oi ve thue nhap khau khi thc hien cac cam ket hoi nhap kinh te quoc te, thue tieu thu ac biet cung can phai co nhng ieu chnh tng ng. Sap ti, thue tieu thu ac biet se phai ieu chnh tren nhng iem chnh sau ay: M rong oi tng chu thue: da tren ban chat cua loai thue nay, can phai hng en viec ap dung thue tieu thu ac biet oi vi nhng hang hoa va dch vu xa x hay hang hoa va dch vu khong khuyen khch tieu dung. Tnh chat xa x cua mot loai hang hoa hay dch vu phai c thng xuyen xem xet can c vao ieu kien song cua dan c va tap quan tieu dung, nhat la mc thu nhap bnh quan au ngi. oi tng chu thue tieu thu ac biet cung can thng xuyen c bo sung theo lch trnh cat giam thue nhap khau cua nc ta theo CEPT (nhat la oi vi nhng mat hang trc ay c nam trong danh muc loai tr nay phai a vao danh muc cat giam thue nhap khau). Sa oi can c tnh thue: can c tnh thue tieu thu ac biet la so lng san pham va mc thue tieu thu ac biet anh tren mot san pham. ieu chnh thng xuyen thue suat thue tieu thu ac biet nham tao tnh chat phu hp vi lch trnh cat giam thue nhap khau va nhng ieu chnh cua thue gia tr gia tang. Mot ieu can lu y la trong qua trnh ieu chnh thue suat thue tieu thu ac biet, can a ra mot thue suat thong nhat ap dung cho mot nhom san pham cu the, khong nen co s phan biet thue suat theo nguon hnh thanh, tnh chat cua san pham hay hnh thc cua tng loai san pham. Khi cac ieu chnh tren c thc hien mot mc o kha toan dien th viec xem xet mien va giam thue tieu thu ac biet se phai c bai bo nham tao ra s n gian mot trong nhng yeu cau chnh cua bat ky chnh sach thue nao.
3.4. Mot so chnh sach thue khac Co the noi rang ba loai thue a neu tren la nhng loai thue t nhieu co anh hng trc tiep en thng mai quoc te cua Viet Nam trong ieu kien nc ta ngay cang hoi nhap sau rong hn vao nen kinh te khu vc va the gii. Tuy nhien, nhn chung he thong thue nc ta con cha hoan chnh va cha ngan chan c cac hanh vi thng mai khong lanh manh; Tren c s tham khao kinh nghiem va thu tuc quy nh ve van e ban pha gia cua To chc thng mai the gii, Viet Nam a ban hanh Phap lenh chong ban pha gia va Phap lenh chong tr cap hang nhap khau; trong o quy nh ro rang ve nhng hanh vi c coi la ban pha gia; c quan phu trach ieu tra ve cong tac chong ban pha gia va trnh t cung nh thu tuc ieu tra ve cac hanh vi nay va cuoi cung, quy nh ve thue nham trng phat nhng hanh vi ban pha gia va tr cap.
Ve chnh sach thue chong ban pha gia, chong tr cap bao gom hai loai: 9 Thue chong ban pha gia tam thi c ap dung trong trng hp ma ket luan s bo cua c quan ieu tra khang nh co s thiet hai cho san xuat trong nc do hanh vi ban pha gia gay nen. Thue nay se do c quan Hai quan thu trong thi han t 6-9 thang ke t ngay c quan ieu tra ra quyet nh thc hien thu thue. Thue chong ban pha gia chnh thc se c ap dung neu ket luan cuoi cung cua c quan ieu tra cho thay hanh vi ban pha gia thc s ang ton tai va gay thiet hai cho nganh san xuat hang hoa tng t trong nc. Thue nay cung do c quan ieu tra ra quyet nh thu vi so thu khong vt qua mc ban pha gia trong ket luan cuoi cung. C quan Hai quan thc hien viec can oi gia khoan thue nay va khoan thue chong ban pha gia tam thi va thc hien thu hay hoan tra phan chenh lech. Ngoai ra, khi hanh vi ban pha gia c tai tr bi mot chnh phu nc xuat khau mot cach trc tiep hay gian tiep th Viet Nam co the ap dung hnh thc trng phat bang thue oi khang mot loai thue ac biet ch anh vao nhng hang hoa nhap khau ban pha gia mot so trng hp cu the.
e cac e xuat neu tren them phan kha thi th t nhat Viet Nam can phai trien khai c toan dien chien lc xuat khau bien phap nham bao ve san xuat trong nc trc hang nhap khau trong ieu kien hoi nhap kinh te hien nay va ben canh o can thiet lap mot c che giam sat thu thue gon, nhe va hoat ong co hieu qua hn Nhan thc c van e trong boi canh at nc ngay cang hoi nhap sau hn va rong hn vao nen kinh te khu vc va the gii vi nhng c hoi ln va thach thc khong nho, chung toi cho rang viec tien hanh nhng ieu chnh ve chnh sach thue la quan trong va phai tien hanh khan trng cung vi cac bc chan b khac e am bao s thanh cong cho nen kinh te tren con ng tiep can vi thng mai toan cau.
TS.Phan Hien Minh
107
Tai lieu tham khao
TAI LIEU THAM KHAO

Bo Tai chnh (2004) Tai lieu boi dng Ke toan trng doanh nghiep, Ha Noi, NXB Tai chnh Bo Tai chnh (2004) Tai lieu boi dng Ke toan trng n v ke toan Nha nc, Ha Noi, NXB Tai chnh Giao trnh thue (2001), GS. TS. Nguyen Thanh Tuyen, TS. Nguyen Ngoc Thanh, NXB Thong ke Giao trnh thue thc hanh (2001), Th.S. Phan Hien Minh, T.S. Nguyen Ngoc Thanh, Th.S. Chau Thanh Ngha, NXB Thong ke. Tong Cuc Thue (2005) Quy trnh quan ly thue oi vi doanh nghiep va c che t ke khai, t nop thue, Ha Noi, NXB Tai chnh. Tong Cuc Thue (2005), 415 Cau hoi ap ve Thue va ke toan thue, Ha Noi, NXB Tai chnh. Bo Tai chnh (2005), Tai lieu hoi ngh oi thoai vi doanh nghiep ve lnh vc Thue, Hai quan nam 2005 (Tp. Ho Ch Minh 22/09/2005). Luat Ngh nh Thong t lien quan en cac luat thue va phap lenh thue.
TS.Phan Hien Minh
108

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BO GIAO DUC AO TAO AI HOC M TP.

PHAP LUAT VE THUE (I)

TP. HO CH MINH 08/2006

Phap luat ve thue (I)

Chng 1: Tong quan ve thue

CHNG 1: TONG QUAN VE THUE

TS.Phan Hien Minh

06092006 PL Thue I DHM

Phap luat ve thue (I)

Chng 1: Tong quan ve thue

TS.Phan Hien Minh

Phap luat ve thue (I)

Chng 1: Tong quan ve thue

Phap luat ve thue (I)

Chng 1: Tong quan ve thue

TS.Phan Hien Minh

06092006 PL Thue I DHM

TS.Phan Hien Minh

06092006 PL Thue I DHM

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

CHNG 2: THUE THU NHAP DOANH NGHIEP

TS.Phan Hien Minh

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

TS.Phan Hien Minh

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

TS.Phan Hien Minh

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

TS.Phan Hien Minh

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

2.3. 2.4. 2.5.

2.8. 2.9. 2.10. 2.11.

TS.Phan Hien Minh

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

Mien 4 nam, giam 5 nam 50% 4 nam tiep theo 6 nam

TS.Phan Hien Minh

06092006 PL Thue I DHM

ng thang giam dan

Khong gii han

Thailand Thu nhap toan cau, 30% c tr thue a nop nc ngoai

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

TS.Phan Hien Minh

06092006 PL Thue I DHM

Phap luat ve thue (I)

Chng 2: Thue Thu nhap doanh nghiep

Cng ho x hi ch ngha Vit Nam

T khai thu thu nhp doanh nghip

Thc hin nm trc

Thc hin 9 thng

Trong : Doanh thu chuyn quyn s dng t, chuyn quyn thu t

3. Chi ph sn xut, kinh doanh hng ho dch v.

Trong : Chi ph chuyn quyn s dung t

9. L nm trc chuyn sang

10. Tng thu nhp chu thu (MS 07 + MS 11 - MS 12)