1. Mua iu ha ca khu ch xut nhp khu iu ha.

Tr gi tnh thu nhp khu: 7,85tr x 100 chic = 785 tr

Thu nk = 785 x 25% = 196.25 tr
Thu TTB = ( 785+ 196.25) x 10% = 98.125tr
Thu GTGT khu nhp khu ( s l thu GTGT u vo c tr) = ( 785+ 196,25 + 98.125). 10% =
107.9375 tr
- Thu vn chuyn: Thu GTGT phi np ( thu GTGT c khu tr) = [26.25/ ( 1+ 5%)x 5%=
1.25 tr
2. Mua ru ca 1 cng ty sx xut khu => khng chu thu TTB, thu GTGT 10%
Thu GTGT u vo c khu tr = 250x 2.1x 10%= 52.5 tr
Xut khu 175 thng:
- Tr gi tnh thu XK = (175 x 160- 1750 )x20000= 525 tr (175 x 160- 1750 l gi FOB )
- Thu XK = 525 x 7% = 36.75 tr
- Thu GTGT u ra = 0
3. Bn iu ha:
By gi ko phi tnh thu TTB na a nh
- Thu GTGT u ra: 100x 15.65trx 10% = 156.5 tr
- Cung cp dvu lp t: Thu GTGT u ra= 0.35 tr x 100x 10%= 3.5 tr
- Cung cp v liu: Thu GTGT u ra = 63x 10% = 6.3 tr
4. S ru cha xut ht bn cho DN trong nc => phi np thu TTB cho phn ru bn ra
Thu TTB = 75x *2/(1+ 65%)+x65%= 59.1 tr ( trng hp ny e ang hiu 2tr l gi cha c
thu GTGT= > gm thu TTB )
Thu GTGT u ra = 75x 2x 10% = 15tr
Kt lun:
Thu TTB phi np = 98.125tr + 59.1 tr=
Thu XK= 36.75 tr
Thu NK= 196.25 tr
Thu GTGT phi np= (156.5 tr+ 156.5 tr + 3.5 tr + 6.3 tr+ 15tr)- (107.9375 tr+ 1.25 tr+ 52.5
tr+ 12.345 tr)=