MN HC: QUN L THU

Chng 1: i cng v thu v u!n "# thu

1$1$ %h&i ni'() *+c i,(
1$1$1$ %h&i ni'(
Thu " -h.!n */ng g/0 12t 1u3c t4 c&c th, nh5n v 0h&0 nh5n ch. nh n6c th7. (8c *3 v th9i hn *:c 0h&0 "u;t ui *<nh
nh=( >? @Ang ch. (Ac *ch cBng c3ng
1$1$C$ *+c *i,(
Tnh 12t 1u3c
Tnh -hBng h.n tD! tDEc ti0
Tnh 0h&0 "# cF.
1$C$GFi tDH cIF thu
1$C$1$ HuJ *3ng nguKn "Ec ti chnh ch. nh n6c
Thu " nguKn thu chI Ju cIF NLNN
Thu NLNN *:c thEc hi'n thBng uF:
Thu) 0h) "' 0h
M&n ti nguJNn) ti >!n uOc giF
GFJ n: PTQNNR
Thu -h&c: H.t *3ng -inh t cIF nh n6c) in tin
STi >F. thu " nguKn thu chI Ju cIF NLNNT
1$C$C$ iu tit -inh t vU (B
1$C$C$1$ ThVc *WJ *Xu t) tYng tDZng -inh t
1$C$C$C$ [n *<nh gi& c!) -i( ch "( 0h&t
1$C$C$\$ thEc hi'n 0h5n 0hOi "i cIF c!i ]^ h3i
1$C$C$_$ 1!. h3 >!n ]u`t tD.ng n6c) tYng -h! nYng cnh tDFnh tD.ng *iu -i'n h3i nh;0 -inh t uOc t
1$\$0h5n ".i thu
ah5n ".i th7. 0hng th8c *&nh thu
-Thu tDEc thu: thu *&nh tDEc ti0 v. thu nh;0 h.+c ti >!n cIF ng9i n30 thu
bThu gi&n thu: thu -hBng tDEc ti0 *&nh v. thu nh;0 v ti >!n cIF ng9i n30 thu) ( *&nh gi&n ti0 uF gi& c! hng h.&)
@<ch vA
c ah5n ".i th7. *Oi t:ng ch<u thu
- Thu thu nh;0: thu *&nh v. thu nh;0
- Thu ti >!n: thu *&nh v. ti >!n
b Thu tiNu @dng: thu *&nh v. hng h/F) @<ch vA
ah5n ".i th7. Mh gieF >O thu v tN
- Thu tf "' [n *<nh: thu c/ tf >u`t thu 1gnh u5n -hBng *[i -hi thu nh;0 thFJ *[i
- Thu "uh tin: thu c/ tf >u`t thu 1gnh u5n tYng -hi thu nh;0 tYng
- Thu "uh th.&i: thu c/ tf >u`t thu 1gnh u5n gi!( -hi thu nh;0 tYng
ah5n ".i th7. 0h( vi thW( uJn v thu
- Thu tDung ng: do nh nc chnh quyn trung ng ban hnh
- Thu *<F 0hng: do chnh quyn a phng ban hnh
1$_$ C&c Ju tO c`u thnh (3t >2c thu
1.4.1. Tn gi ca !"c thu#
1.4.$. %&i t'ng n(p thu#
1.4.). %&i t'ng chu thu#
1.4.4.* !+ tnh thu#
1.4.,.-.c thu#
1.4./. -i0n thu#1 gi23 thu#
1$i$ Qu!n "# thu
1.,.1. 4h5i ni63 qu2n 78 thu#
9u2n 78 thu# 'c hi:u 7 ho;t (ng t5c (ng < iu hnh ho;t (ng =ng thu# ca ng>i n(p thu#.
1$i$ Qu!n "# thu
1.,.1. 4h5i ni63 qu2n 78 thu#
?o;t (ng t5c (ng n=i trn ca nh nc 'c hi:u di ba g=c ( !au@
- A qu5 trBnh <Cn dDng b2n chEt1 ch.c nFng ca thu# : ho;ch nh chnh !5ch1 bao gG3 c2 chnh !5ch iu ti#t qua thu# <
chnh !5ch qu2n 78H
- A qu5 trBnh IJy dKng tL ch.c b( 35y ngnh thu# < o t;o nguGn nhJn 7Kc 5p .ng yu cMu qu2n 78 thu#H
- A <i6c <Cn dDng c5c phng ph5p thch h'p t5c (ng #n qu5 trBnh thKc hi6n nghNa <D thu# ca OOT phP h'p <i quy 7uCt
Qh5ch quan1 bao gG3 c5c ho;t (ng tuyn truyn1 hng dRn1 hS tr'1 thanh tra1 Qi:3 tra thu#
1.,.$. %Tc i:3 ca qu2n 78 thu#
- 9u2n 78 thu# 7 qu2n 78 bUng ph5p 7uCt &i <i ho;t (ng n(p thu#
- 9u2n 78 thu# 'c thKc hi6n ch y#u bUng phng ph5p hnh chnh
- 9u2n 78 thu# 7 ho;t (ng 3ang tnh QV thuCt1 nghi6p <D chTt chW
1.,.). Oguyn t"c qu2n 78 thu#
- TuJn th ph5p 7uCt
- %23 b2o tnh hi6u qu2
- ThXc Yy 8 th.c tK tuJn th ca ng>i n(p thu#
- *Zng Qhai1 3inh b;ch
- TuJn th < phP h'p <i c5c chuYn 3Kc < thZng 76 qu&c t#
CHNG 2: THU GI TR GIA TNG
2.1. Khi nim, c im thu GTGT
C$1$1$ %h&i ni'(: Thu# [T[T 7 thu# tnh trn gi5 tr tFng th3 ca ??\] ph5t !inh trong qu5 trBnh t^ _`1 7u thZng #n T\
$.1.$. c i3
!"c thu# thu(c 7o;i thu# tiu dPng nhiu giai o;n
c= tnh trung 7Cp Qinh t#
!"c thu# thu(c 7o;i thu# gi5n thu
c= tnh chEt 7uV tho5i !o <i thu nhCp
Vn bn quy nh
- u!t Thu GTGT "# 1$%2&&'%(H12 n)*+ &$% ,%2&&'-
- u!t "./ 0i, 10 "un) m2t "# i3u c4/ u!t thu GTGT "# $1%2&1$%(H1$, n)*+ 15%&,%2&1$
- N6 2&5%2&1$%N6-C7 n)*+ 1'% 12% 2&1$ 8u+ 9nh chi tit :* h;<n) =>n thi h*nh m2t "# i3u c4/
u!t Thu GTGT
- TT 215%TT ?@TC n)*+ $1%12%2&1$ H;<n) =>n thi h*nh u!t Thu GTGT :* N)h9 9nh "#
2&5%2&1$%N6-C7
2.2. Ni dung c bn ca thu GTGT hin hnh Vit nam
2.2.1. 7hAm :i B =Cn)
2.2... !"i t#$ng chu thu: HH, DE =Fn) chG HI, KD :* tiJu =Fn) K EN, tLM cc #i t;Nn) OhPn) ch9u
thu.
2.2..2. !"i t#$ng %h&ng chu thu' 2, nhQm
- HH,DE m/n) tRnh thit +u
- HH,DE thu2c cc hGAt 2n) ;Nc ;u Si :T mCc tiJu US h2i, OhPn) m/n) tRnh chVt Oinh =G/nh
- HH,DE c4/ m2t "# n)*nh cWn Ohu+n OhRch
- HH nh!B OhXu thYc chVt OhPn) BhCc :C chG HI,KD :* TD tAi Eit n/m
- HH,DE OhQ Uc 9nh )i tL9 tZn) thJm
2.2. .(. Ng#)i n* thu'
- T0 ch[c, c nh\n "]n UuVt, Oinh =G/nh h*n) hQ/, =9ch :C ch9u thu GTGT ^)_i `* ca "K Oinh =G/nhb
- T0 ch[c, c nh\n nh!B OhXu h*n) hQ/ ch9u thu GTGT^)_i `* n);ci nh!B OhXub.
- T0 ch[c, c nh\n HIKD tAi EN mu/ =9ch :C c4/ t0 ch[c n;<c n)G*i OhPn) cQ ca "K th;cn) tLd tAi
EN, c nh\n K n;<c n)G*i `* #i t;Nn) OhPn) c; tLd tAi EN thT t0 ch[c, c nh\n mu/ =9ch :C `* NNT
2.2..+. Cctrnghpkhngphikkhai,tnhnpthuGTGT
- D oanh thu HHDV nhnbnilvdoanhthuhoahngchngthotngilbnnggi quynhcabngiao
ilhnghoahngcadchv:buchnh,vinthng,bnvxs,vmybay,t,tuho,tuthu;ilvntiquct;il
caccdchvngnhhngkhng,hnghimcpdngthusutthuGTGT0%;ilbnbohim.
- Doanh thu HHDV vdoanhthuhoahngil chngthotngilbnHHDE thucdinkhngchuthuGTGT
2.2.2. ,n c- t.nh thu
2.2.2.. Gi/ t.nh thu
Nguy0n t1c: gi tnh thu l gi cha c thu GTGT.
6#i :<i HHDE "]n UuVt tLGn) n;<c 1n L/: Gi tRnh thu e )i ch;/ cQ thu GTGT
Bao gm c khon ph thu v ph thu thm ngoi gi hng ho, DV m CSKD c hng
2.2.2. ,n c- t.nh thu
2.2.2.. Gi/ t.nh thu
6#i :<i HHDE "]n UuVt tLGn) n;<c 1n L/:
f2t "# tL;cn) hNB cC th:
2 !"i v#i $$DV ch%u thu& ''!B( Gi tRnh thu e)i 1n S cQ thu TT6@ nhn) ch;/ cQ thu GTGT
- !"i v#i $$ ch%u thu& BV)'( Gi tRnh thu e)i 1n S cQ thu @EfT nhn) ch;/ cQ thu GTGT
- !"i v#i $$ ch%u thu& ''!B v thu& BV)'( Gi tRnh thu e)i 1n S cQ thu TT6@ :* thu @EfT
nhn) ch;/ cQ thu GTGT
6#i :<i HH nh!B OhXu:
Gi tRnh thu e )i NK tRnh thu g thu NK Bh]i n2B ^nu cQbg thu TT6@ Bh]i n2B ^nu cQb g thu
@EfT Bh]i n2B ^nu cQb
Thu# [T[T ph2i n(p Qhi nhp Qhu a gi5 tnh thu# [T[T I Thu# !uEt thu# [T[T
2.2.2. ,n c- t.nh thu
2.2.2.2. Thu 3u4t thu GTGT
$ m[c thu "uVt: &, h,1&i
hi: HHDE thit +u, BhCc :C tLYc tiB chG "]n UuVt :* tiJu =Fn)
1&i: B =Cn) #i :<i HHDE OhPn) thu2c tL;cn) hNB B =Cn) thu "uVt hi, :* &i
&i: B =Cn) #i :<i HHDE UuVt OhXu- :!n t]i 8u#c t- HHDE thu2c =in OhPn) ch9u thu GTGT Ohi
UuVt OhXu, tLM cc tL;cn) hNB OhPn) B =Cn) m[c thu "uVt & i
2.2.(. 5hng *h/* t.nh thu
2.2.(.. 5hng *h/* %h4u t67 thu
a. !"i t#$ng /* d8ng' ca "K Oinh =G/nh thYc hin W+ 4 ch 2 O tGn, hG an, ch[n) tM thjG 8u+
9nh c4/ BhB `u!t :3 O tGn, hG an, ch[n) tM, )km:
- Ca "K Oinh =G/nh /n) hGAt 2n) cQ =G/nh thu h*n) nZm tM 1 tl kn) tLK `Jn, tLM h2 c nh\n Oinh
=G/nh. Thci )i/n B =Cn) 0n 9nh Bh;an) BhB tRnh thu `* 2 nZm `iJn tCc.
- Ca "K Oinh =G/nh Zn) Om tY n)u+n B =Cn) Bh;an) BhB OhVu tLM thu
b.,&ng th-c t.nh'
H# thu H# thu H# thu GTGT
GTGT e GTGT - Wu :*G
Bh]i n2B Wu L/ ;Nc OhVu tLM
Thu GTGT u ra: H# thu GTGT Wu L/ 1nn) t0n) "# thu GTGT c4/ HH,DE 1n L/ )hi tLJn hG an
GTGT
H# thu GTGT c4/ HH,DE 1n L/ )hi tLJn hG an GTGT e )i tRnh thu c4/ HH,DE ch9u thu 1n L/ nh\n
:<i thu "uVt thu GTGT c4/ HH,DE Q
o DY/ :*G hQ/ an GTGT 1n HH, DE
Nu hG an GTGT chp )hi )i th/nh tGn thT thu GTGT Wu L/ ;Nc tRnh tLJn )i th/nh tGn
o DY/ :*G @]n) OJ 1n `q h*n) hG, =9ch :C
o Nu `* HH, DE c thF: thu GTGT Wu L/ e )i th/nh tGn- )i tRnh thu GTGT
Thu GTGT u vo c khu tr:
- H# thu GTGT Wu :*G ;Nc OhVu tLM ;Nc Uc 9nh cZn c[ :*G "# thu GTGT )hi tLJn hQ/ an GTGT mu/
HH,DE, ch[n) tM n2B thu GTGT c4/ h*n) hQ/ nh!B OhXu hGc n2B thu #i :<i mu/ =9ch :C tM n;<c
n)G*i.
TL;cn) hNB HH,DE mu/ ". =Cn) ch[n) tM )hi )i th/nh tGn S 1/G )km thu GTGT "# thu GTGT Wu
:*G ;Nc OhVu tLM Uc 9nh 1nn) )i th/nh tGn tLM )i tRnh thu GTGT.
*gu+n t,c kh-u t./ thu& 0'0' 1u vo(
^1b Thu GTGT Wu :*G ;Nc OhVu tLM `* thu GTGT c4/ HH, DE, THC6 mu/ :*G =Fn) chG "]n UuVt, Oinh
=G/nh HH, DE ch9u thu GTGT.
Nu DN cQ kn) thci 2 hGAt 2n) thT Bh]i hAch tGn LiJn) thu Wu :*G ;Nc OhVu tLM :* OhPn) ;Nc
OhVu tLM. Nu OhPn) hAch tGn LiJn) ;Nc thT:
'hu& 0'0' c kh-u t./ 23D4" ch%u thu& 0'0'5'6ng 74" $$, DV 8n .a9 : 'hu& 1u vo c1n ph;n 86
^2b thu GTGT Wu :*G Bht "inh tLGn) Or n*G ;Nc OJ Oh/i, OhVu tLM Ohi Uc 9nh "# thu Bh]i n2B c4/ Or
Q, OhPn) Bh\n 1it S UuVt =Fn) h/+ csn tLGn) OhG.
TL;cn) hNB ca "K Oinh =G/nh Bht hin "# thu GTGT Wu :*G Ohi OJ Oh/i, OhVu tLM 19 "/i "Qt thT ;Nc OJ
Oh/i, OhVu tLM 10 "un) tL;<c Ohi ca 8u/n thu cPn) 1# 8u+t 9nh Oim tL/ thu, th/nh tL/ thu tAi tLC "K
NNT.
!i<u ki=n kh-u t./ thu& 0'0' 1u vo(
- CQ hG an GTGT mu/ HHDE hGc ch[n) tM n2B thu GTGT K Oh\u nh!B OhXu, ch[n) tM n2B thu GTGT
#i :<i tL;cn) hNB mu/ DE tM n;<c n)G*i-
- CQ ch[n) tM th/nh tGn OhPn) =Fn) ti3n mt #i :<i HHDE mu/ :*G, tLM tL;cn) hNB t0n) )i HHDE mu/
:*G tMn) `Wn cQ )i tL9 =;<i 2& tL kn)-
- 6#i :<i HH,DE UuVt OhXu, n)G*i h/i i3u Oin nJu tLJn, Bh]i cQ: hNB kn) Om Ot :<i 1Jn n;<c n)G*i :3
:ic 1n, )i/ cPn) HH, cun) [n) DE- hG an 1n HH,DE- ch[n) tM th/nh tGn OhPn) =Fn) ti3n mt- tc
Oh/i h]i 8u/n #i :<i HH UuVt OhXu
9#u :' Ca "K Oinh =G/nh OhPn) ;Nc tRnh OhVu tLM thu GTGT Wu :*G #i :<i tL;cn) hNB:
- HG an GTGT ". =Cn) OhPn) dn) 8u+ 9nh c4/ BhB `u!t nh;: hQ/ an GTGT OhPn) )hi thu GTGT ^tLM
tL;cn) hNB c thF ;Nc =Fn) hG an GTGT )hi )i th/nh tGn `* )i S cQ thu GTGTb-
- HG an OhPn) )hi hGc )hi OhPn) dn) m2t tLGn) cc chp tiJu nh; tJn, 9/ chp, mS "# thu c4/ n);ci
1n^n);ci mu/b nJn OhPn) Uc 9nh ;Nc n);ci 1n ^n);ci mu/b-
!i<u ki=n kh-u t./ thu& 0'0' 1u vo(
9#u :' Ca "K Oinh =G/nh OhPn) ;Nc tRnh OhVu tLM thu GTGT Wu :*G #i :<i tL;cn) hNB:
- HQ/ an, ch[n) tM n2B thu GTGT )i], hQ/ an 19 tX+ UQ/, hQ/ an Oh#n) ^OhPn) cQ h*n) hQ/, =9ch :C
Otm thjGb-
- HQ/ an )hi )i tL9 OhPn) dn) )i tL9 thYc t c4/ h*n) hQ/, =9ch :C mu/, 1n hGc tL/G 0i.
Kh-u t./ thu& 0'0' 1u vo> t.?ng hp @c 8i=t(
- 6;Nc OhVu tLM thu GTGT Wu :*G OhPn) ;Nc 1ki th;cn) c4/ HH ch9u thu GTGT 19 t0n thVt.
- Thu GTGT Wu :*G c4/ HHDE 1n chG t0 ch[c, c nh\n ". =Cn) n)ukn :#n :in tLN nh\n AG, :in
tLN OhPn) hG*n `Ai ;Nc OhVu tLM tG*n 12-
-Thu GTGT Wu :*G c4/ HHDE ". =Cn) chG hGAt 2n) tTm Oim, thZm =s, Bht tLin mu =Wu, OhR ;Nc
OhVu tLM tG*n 12
- Thu GTGT Wu :*G c4/ HHDE ". =Cn) chG HIKD HHDE OhPn) tRnh thu GTGT ;Nc OhVu tLM tG*n 12.
- Thu GTGT Wu :*G c4/ HHDE hTnh th*nh THC6 `* nh* Zn c/, nh* n)hp )iv/ c/, Bhsn) th/+ 8uWn G, nh*
Uj, nh* : "inh, 1 n;<c BhCc :C chG n);ci `/G 2n) tLGn) Ohu :Yc HIKD :* nh* K, tLAm + t chG cPn)
nh\n `*m :ic tLGn) cc Ohu cPn) n)hiB ;Nc OhVu tLM tG*n 12.
- 6#i :<i THC6 `* P tP chK n);ci tM 5 chw n)ki tLK Uu#n) ^tLM P tP HD chG KD :!n chu+n HH, h*nh Ohch,
KD =u `9ch, Ohch "Anb cQ tL9 )i :;Nt tLJn 1,, tl kn) thT "# thu GTGT Wu :*G t;an) [n) :<i BhWn tL9 )i
:;Nt tLJn 1,, tl kn) OhPn) ;Nc OhVu tLM.
2.2. (.2. 55 t.nh t6;c ti* t60n GTGT
2.2.+. <=/ n ch-ng t7
- T0 ch[c, c nh\n thu2c #i t;Nn) n2B thu GTGT thjG Bh;an) BhB OhVu tLM thu Ohi 1n HHDE Bh]i ".
=Cn) hG an GTGT
- T0 ch[c, c nh\n Oh/i, tRnh thu GTGT thjG Bh;an) BhB tLYc tiB Ohi 1n HHDE Bh]i ". =Cn) hQ/
an 1n h*n).
- Ca "K Oinh =G/nh Ohi 1n HHDE cQ t0n) )i th/nh tGn =;<i 2&&.&&& kn) mwi `Wn thT OhPn) Bh]i
`!B hQ/ an, tLM tL;cn) hNB n);ci mu/ +Ju cWu `!B :* )i/G hQ/ an. Khi 1n HHDE OhPn) Bh]i `!B
hQ/ an, n);ci 1n Bh]i `!B @]n) OJ 1n `q HHDE `*m cZn c[ tRnh thu.
>t 3" t6#)ng h$* 3? d8ng h=/ n@ ct7 '
> *hAn nhAp khBu uC thc(
Khi tL] h*n):
o Nu S n2B thu GTGT h*n) NK :it hG an GTGT
o Nu ch;/ n2B thu GTGT Oh\u NK: SD 7ng Ehi&u :u-t kho kim vAn chu+Fn nGi 8G H I=nh i<u
Gng nGi 8GJ
Khi nh!n ti3n hG/ hkn) : Eit hG an GTGT
>t 3" t6#)ng h$* 3? d8ng h=/ n@ ct7 Ati*B'
- NNT GTGT thjG Bh;an) BhB OhVu tLM UuVt i3u chu+n HH chG cc ca "K hAch tGn BhC thu2c nh; cc
chi nhnh, c./ h*n) K Ohc 9/ Bh;an), UuVt i3u chu+n )iv/ cc chi nhnh, an :9 BhC thu2c :<i nh/u-
UuVt h*n) hG chG ca "K nh!n `*m Ai `m 1n dn) )i, h;Kn) hG/ hkn), ca "K cQ th ch_n m2t tLGn) h/i
cch:
3K9H. =Cn) hG an GTGT OJ Oh/i n2B thu GTGT K tMn) an :9, tMn) Oh\u 2c `!B :<i nh/u-
3L9 H. =Cn) 7IK OiJm :!n chu+n n2i 12 Otm thjG nh i3u 2n) n2i 12- H. =Cn) 7IK h*n) ).i 1n Ai `m
#i :<i h*n) hG UuVt chG ca "K `*m Ai `m Otm thjG nh i3u 2n) n2i 12.
2.2. C. D0 %hai@ n* thu@ h=n thu
2.2. C.. D0 %hai thu
TLch nhim n2B hk "a Oh/i thu chG ca 8u/n thu
Thci hAn n2B hk "a Oh/i thu GTGT
Kh/i thu tLGn) m2t "# tL;cn) hNB cC th:
- H*n) 1n Ai `m
- TAm n2B thjG tl ` 2i, 1i
CHxyNG 2: THUz GI{ TR| GIA TNG
2.2. C. D0 %hai@ n* thu@ h=n thu
2.2. C.2. N* thu
- CHKD tLGn) n;<c:Thci hAn n2B thu: tLFn) :<i thci hAn n2B hk "a Oh/i thu
> H*n) hG NK: thjG tMn) `Wn NK
2.2. C.(. <=n thu GTGT
2.(.
2.$.1. (u]n `m n);ci n2B thu
2.$.2. (u]n `m cZn c[ tRnh thu
2.$.$. (u]n `m hQ/ an, ch[n) tM
2.$.}. (u]n `m Oh/i, n2B thu
2.$.h. (u]n `m hG*n thu
CHxyNG $: THUz TI~U TH 6C @IT
\$1$ %h&i ni'() *+c *i,( cIF thu TTM
\$1$1$ %h&i ni'( thu tiNu thA *+c 1i't
Thu# TT%b 7 !"c thu# 5nh <o c5c hng ho5 dch <D Tc bi6t nU3 trong danh 3Dc Oh nc quy nh
\$1$C$ +c *i,( cIF thu tiNu thA *+c 1i't
Th>ng c= 3.c (ng <in cao
*hc thu 3(t 7Mn + QhJu !2n IuEt hoTc nhCp QhYu hng h=a hoTc Qinh doanh dch <D
\anh 3Dc hng ho51 dch <D chu thu# TT%b QhZng nhiu < hay thay Li
\$C$N3i @ung c 1!n cIF thu TTM
]Fn b2n ph5p 7uCt hi6n hnh
AuCt thu# TT%b !& $de$ffge9? 1$ ngy 14e11e$ffg
Ogh nh !& $/e$ffheO%-*i ngy 1/e)e$ffh
Ogh nh !& 11)e$f11eO%-*i ngy fge1$e$f11
Thn) t "t &h%2&12%TT-@TC n)+ &h%&1%2&12
\$C$N3i @ung c 1!n cIF thu TTM
\$C$1$ ah( vi &0 @Ang thu TTM
\$C$1$1$ Oi t:ng ch<u thu: 1f hng h=a1 / dch <D.
Thu&c 75 i#u1 IB g < c5c ch# phY3 Qh5c t^ cJy thu&c 75 dPng : hXt1 ht1 nhai1 ngji1 ngC3H r'uH biaH Z tZ di $4 chS ngGiH
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hf.fffbTl tr+ Iu&ngH IFngH bi 75H <ng 3m1 hng 3m.
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)i/ cPn) chG =G/nh n)hiB ch UuVt, tLM P tP =;<i 2} chw n)ki 1n chG DN ch UuVt.
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t.
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n;<c thT ca "K Oinh =G/nh IK `* NNT TT6@
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\$C$C$1$ ji& tnh thu TTM
Hng nhp khu:
ji& tnh thu TTM a ji& N% S Thu N%
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ji& 1&n chF c/ thu jTjTb thu MGMT Pnu c/R
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- Hng giF cBng: PThu @. c >Z nh;n giF cBng n30R: [i5 tnh thu# TT%b 7 gi5 tnh thu# ca hng ho5 b5n ra ca c !+ giao gia
cZng hoTc gi5 b5n ca !2n phY3 cPng 7o;i hoTc tng ng t;i cPng th>i i:3 b5n hng cha c= thu# [T[T < cha c= thu# TT%b1 cha
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thu# TT%b 7 gi5 b5n chsa c= thu# TT%b1 chsa c= thu# b2o <6 3Zi trs>ng qn#u c=r < chsa c= thu# [T[T

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2 !"i FGi hng h=/@ dch F8 dHng I t6a= Ji@ biu tKng@ ti0u dHng ni b@ %huyn mLi' Gi tRnh
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cc hGAt 2n) n*+.
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- Thu "uVt thVB nhVt: 1&i- Thu "uVt c/G nhVt &i
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(.2.(..Dhai thu@ n* thu
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n)u+Jn `iu ch9u thu TT6@
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cZn c[ OhVu tLM thu TT6@ `* ch[n) tM n2B thu TT6@ Oh\u nh!B OhXu.
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g HNB kn) mu/ 1n h*n) hG, tLGn) hNB kn) Bh]i cQ n2i =un) th hin h*n) hG =G ca "K 1n h*n)
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h*n) hQ/ 1n L/.
Thu TT!E *hi n* t6=ng %Q
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CHxyNG $: THUz TI~U TH 6C @IT
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$.$.2. (u]n `m cZn c[ tRnh thu
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