GIAI BAI TAP Sach Bai Tap - 2014

3.
Khi xuat khau 100.000 SP F, thu

xut khu phi np:
= 100.000 SP F * 300.000 /SP * 0%
= 0 tr
Bai 1:
1. Thue xuat khau:
=
50.000 SP C * 72 USD * 20.600 VND/USD *

1%
+ 50.000 SP D * 60 USD * 20.600 VND/USD *
1%
+ 10.000 SP C * 20 USD * 20.600 VND/USD *
1%
= 741,6 tr + 618 tr + 41,2 tr

= 1.400,80 tr
2. Thue nhap khau:

= 80.000 SP A * 33 USD * 20.600 VND/USD * 25%
+ 15.000 USD * 20.600 VND/USD * 83%
+ 17.000 USD * 20.600 VND/USD
+ 30.000 SP E * 40 USD * 20.600 VND/USD *
5%
+ 1.000 SP B * 30 USD * 20.600 VND/USD *
20%
= 13.596 tr + 256,47 tr + 350,2 tr + 1.236
tr + 123,6 tr = 15.438,67 tr
Bai 2: ( thue suat thue XK 0%)

1.
a. Thue xuat khau:
=
90.000 SP B * 240.000 VND * 0% = 0 tr
b. Thue nhap khau:
Do Doanh nghiep ban trong nc
10.000 SPB nen doanh nghiep phai nop
thue nhap khau cua nguyen lieu tng
ng vi 10.000 SPB nay:
= 200.000 m A * 10.000 SP B * 40.000 /m * 5%
100.000 SP B
= 40 tr
2. Thue nhap khau:

Do 5.000 SP D ban trong nc nen
doanh nghiep phai nop thue nhap
khau cua nguyen lieu C tng ng
vi 5.000 SP D nay:
= 40.000 kg C * 5.000 SP D * 40.000 /kg *
10%
100.000 SP D
= 8 tr
3. Do xuat khau 60.000 SP F khi a het

thi gian
nop thue nhap khau
nen doanh nghiep phai nop thue
nhap khau cua nguyen lieu E
tng ng vi 60.000 SP F nay:
= 60.000 kg E * 60.000 SP F * 160.000 /kg *
20%
160.000 SP F
= 720 tr
- Khi xuat khau c 60.000 SP F

doanh nghiep phai nop thue xuat
khau:
= 60.000 SP F * 310.000 /SP * 0% = 0
tr
- Thue nhap khau a nop cua

nguyen lieu E c hoan tng
ng vi 60.000 SP F xuat khau:
= 60.000 kg E * 60.000 SP F * 160.000 /kg
* 20%
160.000 SP F
= 720 tr
Bai 2: (thue suat thue XK = 1%, Nvu 3 b

tra 1000 sp F)
1.
a. Thue xuat khau:
=
90.000 SP B * 240.000 VND * 1% = 216 tr
b. Thue nhap khau:
Do Doanh nghiep ban trong nc 10.000 SPB
nen doanh nghiep phai nop thue nhap
khau cua nguyen lieu tng ng vi
10.000 SPB nay:
= 200.000 m A * 10.000 SP B * 40.000 /m * 5%
100.000 SP B
= 40 tr
2. Thue nhap khau:

Do 5.000 SP D ban trong nc nen
doanh nghiep phai nop thue nhap
khau cua nguyen lieu C tng ng
vi 5.000 SP D nay:
= 40.000 kg C * 5.000 SP D * 40.000 /kg *
10%
100.000 SP D
= 8 tr
3.
Khi xuat khau 100.000 SP F, thu
xut khu phi np:
= 100.000 SP F * 300.000 /SP * 1%
= 300 tr
- Do xuat khau 60.000 SP F khi a het

thi gian
nop thue nhap khau
nen doanh nghiep phai nop thue
nhap khau cua nguyen lieu E
tng ng vi 60.000 SP F nay:
= 60.000 kg E * 60.000 SP F * 160.000 /kg *
20%
160.000 SP F
= 720 tr
- Khi xuat khau c 60.000 SP F

doanh nghiep phai nop thue xuat
khau:
= 60.000 SP F * 310.000 /SP * 1% =
186 tr
- Thue nhap khau a nop cua

nguyen lieu E c hoan tng
ng vi 60.000 SP F xuat khau:
= 60.000 kg E * 60.000 SP F * 160.000 /kg
* 20%
160.000 SP F
= 720 tr
- Khi b tra ve 1.000 SP, doanh nghiep c

hoan thue xuat khau tng ng:
= 1.000 SP F * 310.000 /SP * 1% = 3,1 tr
- ong thi doanh nghiep phai nop lai
tien thue nhap khau a c hoan
tng ng 1.000 SP
=
60.000 kg E * 1.000 SP F * 160.000 /kg *

20%
160.000 SP F
= 12 tr
Bai 3:
I. Thue nhap khau:
1. Gia CIF = FOB + F + I
= FOB + 15% FOB + 0.3% ( FOB + F )
= FOB + 15% FOB + 0,3% (FOB + 15%FOB)
= 1,15345 FOB
= 1, 15345 * 20 000 USD/xe
= 23 069 USD/ xe
Thue nhap khau
= 10 xe * 23 069 USD/xe * 20600 VND/USD * 70%
= 3.326,549800 tr
2. Gia CFR = FOB + F

USD/may
520
Thue nhap khau

= 200 may * 520 USD/may * 20600 VND/USD *
20%
= 428,48 tr
3. Thue nhap khau
= ( 5 Cont * 1.200 v * 300 USD/v 12.000
USD ) * 20600 VND/USD * 5%
= 1.841,64 tr
4. Thue nhap khau (tam nhap tai

xuat)
= 200.000 lt * 0,4 USD/lt * 20600
VND/USD * 20%
= 329,6 tr
Thue nhap khau c hoan lai
= 180.000 lt * 0,4 USD/lt * 20600
VND/USD * 20%
= 296,64 tr
5. Thue nhap khau

= 2 Cont * 2.000 v * 2 USD/v * 20600
VND/USD * 35%
= 57,68 tr
6. Thue nhap khau

= (2 cont * 2 000 n v - 200 n v ) *
2 USD/n v * 20600 VND/USD * 35%
= 54,796 tr
7. Thue nhap khau
= (3 cont * 2 000 n v + 50 n v ) *
2 USD/n v * 20600 VND/USD * 35%
= 87,241 tr
8. Thue nhap khau

= (2 cont * 2.000 n v - 500 n v ) *
5 USD/n v * 20600 VND/USD * 35%
= 126,175 tr
II. Thue xuat khau:

1. FOB = CIF ( I + F ) = 500 ( 6 + 60 )
= 434 USD/tan
Thue xuat khau
= 100 tan * 434 USD/tan * 20600
USD/tan * 30%
= 268,212 tr
2. Thue xuat khau (tam xuat tai

nhap)
= 200 tan * 440 USD/tan * 20600
VND/USD * 30%
= 543,84 tr
Thue xuat khau c hoan lai
= 100 tan * 440 USD/tan * 20600
VND/USD * 30%
= 271,92 tr
3. FOB = 4.950 USD/tan

Thue xuat khau
= 300.000 tan * 4.950 USD/tan * 20600
VND/USD * 20%
= 6.118.200 tr
4. Thue xuat khau = 0
Bai 4:
Thue TTB:
=
6.000 chai *
23.400 /c * 25%
(1 + 25%)
+ 1.050 chai * 23.400 /c * 25%

(1 + 25%)
+ 2.000 chai *
25.200 /c * 25%
(1 + 25%)
+ 90% * 4.000 chai *
24.000 /c *
25%
(1 + 25%)
+ 800 chai *
24.600 /c * 25%
(1 + 25%)
= 64,29 tr
Bai 5:
Thue TTB khi ban ru thuoc:
=
30.000 chai * 80.000 /c * 25%
(1 + 25%)
= 480 tr
Thue TTB trong 01 lt ru 40 0:
=
9.750 /L * 50% = 3.250 /L
1 + 50%
Thue TTB phai nop sau khi khu tr:

= 480 tr 10.000 L * 30.000 chai *
3.250 /L
100.000 chai
= 480 tr - 9,75 tr
= 470,25 tr
Bai 6:
Thue TTB
=
676 tr
(1 + 30%)
+
392 tr
(1 + 40%)
= 268 tr
*
*
30%
40%
Bai 7
Thue TTB:
= 1.000 cay * 40.000 /SP * (1 + 50%) *
65%
+ 400 tr * (1 + 70%) * 50%
+ 8.000 chai * 120.000 /SP * (1 +
45%) * 50%
598 tr
(1 + 30%)
+ 100 chai *
(1 + 50%)
30%
174.000 /c * 50%
= 39 tr + 340 tr + 696 tr + 138 tr + 5,8

tr
= 1.218,8 tr
DN A
DN B
SX Ru Xuat khau
(Thue TTB?)
DN C
TM Ru
Ban trong nc
DN D
Xuat khau
(Thue TTB?) Ban trong nc
Bai 8
Thue TTB khi tieu thu ru thuoc
3.388,56
= 90.000 chai * 79.200 /c * 25%

(1 + 25%)
+ 80.000 chai * 90% * 80.400 /c * 25%
(1 + 25%)
+ 20.000 chai *
(1 + 25%)
79.800 /c * 25%
+ 30.000 chai *
(1 + 25%)
81.000 /c * 25%
- So lt ru 400 trong 1 chai ru thuoc

= 160.000 Lt / 320.000 chai = 0,5 Lt
- So chai ru thuoc a ban trong nc =
212.000 chai
- Thue TTB nop khi nhap khau 1 lt ru 40 0
:
= 4.000 /L * (1 + 45%) * 50% = 2.900 /L
- Thue TTB c khau tr
= 212.000 chai * 0,5 L * 2.900 /L = 307,4 tr
Thue TTB phai nop = 3.388,56 tr 307,4 tr
= 3081,16 tr
Ngoai ra, doanh nghiep con c hoan

thue nhap khau va thue TTB cua
nguyen lieu tng ng vi 50.000 chai
ru thuoc xuat khau:
Thue NK oi vi ru nguyen lieu:

200.000 L * 4.000 /L * 45% = 360 tr
Thue NK c hoan :
50.000 chai * 0,5 L * 4.000 /L * 45% = 45 tr
- Thue TTB c hoan:

= 50.000 chai * 0,5 L * 2.900 /L = 72,5 tr
Bai 9
Thue TTB khi tieu thu ru: (ban
ru cho DNCX xem la TD)
= 100 chai * 198.000 /c * 50%
(1 + 50%)
+ 180 chai * 192.000 /c * 50%
(1 + 50%)
+ 100 chai * 192.000 /c
* 50%
(1 + 50%)
+ 10.000 chai * 195.000 /c * 50%
(1 + 50%)
+ 20.000 chai * 90% * 195.000 /c * 50%
(1 + 50%)
Thue TTB khi tieu thu ru thuoc

= 6,6 tr + 11,520 tr + 6,4 tr + 650 tr
+ 1.170 tr
=
1.844,52 tr
- So lt ru nguyen chat trong 1 chai ru 0,5 Lt

- So chai ru a ban trong nc = 28.380 chai
- Thue TTB nop khi nhap khau ru 1 lt ru
40 :
= 250 tr * 25.000 L = 10.000 /L
- Thue TTB c khau tr
= 28.380 chai * 0,5 L * 10.000 /L = 141,900 tr
- Thue TTB phai nop
= 1.844,52 tr 141,900 tr = 1.702,620 tr
- Ngoai ra, doanh nghiep con c

hoan thue TTB tng ng vi
5.000 chai ru xuat khau:
- Thue TTB c hoan
= 5.000 chai * 0,5 L * 10.000 /L = 25 tr
Thue TTB khi tieu thu bia lon:

= 20.100 thung *
50%
174.000 /T *
(1 + 50%)
+ 40.000 thung * 171.000 /T *
50%
(1 + 50%)
= 1.165,8 tr + 2.280 tr = 3.345,8 tr
Thue TTB khi tieu thu thuoc la ieu:

= 30.000 cay *
209.550 /c * 65%
(1 + 65%)
+ 30.000 cay * 198.000 /c * 65%
(1 + 65%)
+ 2.000 cay *
(1 + 65%)
= 4.972,5 tr
198.000 /c * 65%
Bai 10
1.Thue GTGT au vao c khau
tr:
= 500 SP A * 110.000 /SP * 10%
+ 600 SP B * 85.000 /SP * 10%
+ 800 SP C * 21.000 /SP * 10%
+ 100 SP D* 20.000 /SP * 10%
+ [33 tr : (1 + 10%)] * 10%
+ [22 tr : (1 + 10%)] * 10%
= 17,48 tr
2.Thue GTGT au ra
= 520 SP A * 150.000 /SP * 10%
+ 630 SP B * 120.000 /SP * 10%
+ 840 SP C * 40.000 /SP * 10%
+ 110 SP D * 35.000 /SP * 10%
= 19,105 tr
3.Thue GTGT phai nop
= 19,105 tr - 17,48 tr
= 1,625 tr
Bai 11
1.Thue GTGT au vao c
khau tr:
= 200 NLA * 60.000 /kg * 10%
+ 300 NLB * 62.000 /kg * 10%
+ 250 VLC * 25.000 /kg * 10%
+ [44 tr : (1 + 10%)] * 10%
+ [33 tr : (1 + 10%)] * 10%
+ 15 tr * 10%
= 12,185 tr
2.Thue GTGT au ra
= 1.600 SPD * 160.000 /SP * 10%
= 25,6 tr
3.Thue GTGT phai nop
= 25,6 tr - 12,185 tr
= 13,415 tr
Bai 12
1. Thue GTGT au vao c
khau tr:
=
200 tr * 10%
+ 220 tr * 10%
+ 140 tr * 10%
+ 100 tr * 10%
= 66 tr
2. Thue GTGT au ra
=
500 tr * 10%
+ 600 tr * 10%
+ 20.000 USD * 17.000 VND/USD * 0%
= 110 tr
3. Thue GTGT phai nop
= 110 tr - 66 tr
= 44 tr
Bai 13
khau tr:
=
400 tr * (1+ 70%) * (1 + 50%) *

10%
+ 300 T * 12 tr/T * 10%
+ 200 tr * 10%
= 102 tr + 360 tr + 20 tr
= 482 tr
2. Thue GTGT au ra
= 280 T * 19 tr/T * 0%
+ 4.000 kg * 6.000 /kg * 0%
+ 3.500 SP * 15.000 /SP * 10%
+ 7.000 goi * 18.000 /g * 0%
= 5,25 tr
= 5,25 tr - 482 tr
= - 476,75 tr
Bai 14
1. Thue GTGT au ra:
=
(32.000 SP 2.000 SP) * 60.000 /SP

* 10%
+ 40.000 SP * 90% * 70.000 /SP *
10%
+ 20.000 SP * 75.000 /SP * 0%
+ 10.000 SP * 69.000 /SP * 10%
= 501 tr
2. Thue GTGT au vao c khau tr:

=
70.000 SP * 15.000 /SP * 10%

+ 40.000 SP * 8.000 /SP * 10%
+ 70.000 SP * 10.000 /SP * 10%
+ (300 tr + 300 tr * 20%) * 10%
+ 80 tr * 10%
+ 40.000 SP * 90% * 70.000 /SP * 5% *
10%
+ 40 tr * 10%
= 267,6 tr

= 501 tr - 267,6 tr
= 233,4 tr
Bai 15
1. Thue GTGT au ra:
= 20 khung * 120 tr/SP * 10%
+ 30 O to * 899,6 tr/SP * 10%
+ 25 O to * 980 tr/SP * 0%
+ 40 O to * 1.800 tr/SP * 10%
=240 tr + 2.698,8 tr + 7.200 tr =
10.138,8 tr
2. Thue TTB khi ban o to trong

nc:
= 30 o to * 899,6 tr/SP * 30%
( 1 + 30%)
= 6.228 tr
* Thue TTB khi nhap khau o

to:
50 O to * (600 tr + 600 tr * 15%) *
(1 + 70%) * 50%
= 29.325 tr
3. Thue nhap khau

= 6.600 tr * 5%
+ 50 O to * (600 tr + 600 tr * 15%) *
70%
= 330 tr + 24.150 tr
= 24.480 tr
Ngoai ra, doanh nghiep con c

hoan thue nhap khau cua thep
khi xuat khau xe O to c san
xuat t thep nhap khau
=
6.600 tr * 5%
100 khung
= 82,5 tr
25 khung
Bai 16:
1.Thue GTGT
a. Thue GTGT au vao c khau
tr:
=
500 tr * (1+ 6%) * 10%
+ 4,5 tr
+ 0,2 tr
+ 14 tr * 10%
= 59,1 tr
b. Thue GTGT au ra:

= 10.000 ch * 20.000 /ch * 0%
+ 100.000 h * 2.000 /h * 0%
+ 1.200 ch * 40.000 /ch * 10%
+ 10.000 ch * 5.000 /ch * 10%
= 9,8 tr
c. Thue GTGT phai nop

=
9,8 tr - 59,1 tr
= - 49,3 tr
2. Thue TTB:
=
1.200 ch * 40.000 /ch * 25%

(1 + 25%)
= 9,6 tr
3. Thue XK:
= 10.000 ch * (20.000 /ch : 110%) *
0%
+ 100.000 h * 2.000 /h * 0%
Bai 17:
I. Thue GTGT au ra:
1.
10.000 spA * 100.000 /sp * 10%
= 100 tr
2.
30.000 spA * 105.000 /sp * 10%
= 315 tr
3.
(90% * 30.000 spA * 100.000 /sp

+ 95% * 35.000 spB * 150.000/sp) * 10%
= 768,75 tr
4.
[(1.000 spA + 50.000 spA ) * 110.000 /sp

+ 55.000 spB * 160.000 /sp)] * 10% = 1.441 tr
5. 10.000 spA * 120.000 /sp * 0%
=0
6. 10.000 spB * 170.000 /sp * 0%
=0
7. 10.000 SP * [165.000 /sp* 90%/(1 + 10%)]

* 10%
135 tr
8. (10.000 spB -100 spB) * 150.000/sp * 10%
= 148,5 tr
9. Gia ban khong bao gom lai tra gop

= 186.560 /SP / (1+ 6%) = 176.000 /SP
Gia ban khong gom thue GTGT
= 176 000 /sp/(1 + 10%) = 160.00 /SP
Thue GTGT
= 1.000 spA * 160.000 /SP * 10%
= 16 tr
10. Gia cong:

10 000 spC * 5.000 /sp * 10%
11. Khong tnh thue GTGT sp D
= 5 tr
Tong thue GTGT au ra

= 2.929,250 tr
- Doanh thu SPD

=
20.000 SP * 80.000 /SP
= 1.600 tr
- Doanh thu SP A, B, C va gia cong

= 1.000 tr + 3.150 tr + 7.687,5 tr +14.410
tr + 1.350 tr +1.200 tr + 1.700 tr
+1.485 tr + 160 tr + 50 tr = 32.192,5 tr
Ty le khau tr thue GTGT au vao cua
dch vu
= 32.192,5 tr /(32.192,5 tr + 1.600 tr) =
95,2%
II. Thue GTGT au vao c khau tr

1. 10.000 spA * 50.000 /sp * (1+ 30%) * 10%
= 65 tr
2. 01 ts * 1.000 tr * (1+30%) * 10% = 130 tr
3. 80% * 12.500 tr * 10%
= 1.000 tr
4. [ 2.000 tr * 10% + [55 tr /(1 + 10%)] * 10%] * 95,2%

= 195,16 tr
Tong thue GTGT au vao c khau

tr
= 1.390,16 tr
Thue GTGT phai nop
= 2.929,250 tr 1.390,16 tr
= 1.539,09 tr
Bai 18: (ban ru cho DNCX xem la TD)

I. THUE GTGT
1. Thue GTGT au ra:
1.(10.000 c + 3.000 c) 28.500 /c * 10% = 37,05
tr
2. ( 2.000 c 50 c ) 30.000 /c * 10% = 5,85 tr
3. 20.000 c * 35.000 /c * 0%
= 0 tr
4. 10.000 c * 34.000 /c * 10% = 34 tr

5. 90% * 100.000 c * 30.750 /c * 10% = 276,75 tr
6.
200.000 c * 30.600 /c * 10%
= 612 tr
7.
20.000 T * 189.000 /T * 10%
= 378 tr
8.
30.000 T * 188.250 /T * 10%
= 564,75 tr
9.
50.000 T * 190.500 /T * 10%
= 952,5 tr
10. 20.000 cay 70.950 /cay * 10%
141,9 tr
11. 30.000 cay * 69.300 /cay * 10% = 207,9 tr
12. 20.000 cay * 70.000 /cay * 10%
= 140
tr
13. 10.000 cay * 36.000 /cay * 10% = 36 tr
14.
50.000 cay * 72.600 /cay * 10% = 363 tr
Tong thue GTGT au ra = 3.749,7 tr
2. Thue GTGT au vao c khau

tr
1. 400.000 L* 5.000 /L* (1 + 45%)* (1 + 50%)
* 10%
= 435 tr
2.
2 TS * 200 tr * (1+ 20% ) * 10% = 48

tr
3. 1.000 tr * 10%
= 100 tr
4. [22 tr / (1+ 10%)] * 10%
= 2 tr

tr
= 585 tr
Thue GTGT phai nop
= 3.749,7 tr - 585 tr
= 3.164,7 tr
II. THUE TTB

1. [(3.000 c + 10.000 c) * 28.500 /c / (1+ 50%)] *
50% = 123,5 tr
2. [(2.000 c 50 c) * 30.000 /c / (1+ 50%)] * 50%
= 19,5 tr
3. Khong tnh thue TTB
4. 10.000 c * 34.000 c / (1+ 50%)] * 50% =
113,334 tr
5. [90% * 100.000 c * 30.750 /c / (1+ 50%)] * 50%
= 922,5 tr
6. [200.000 c 30.600 /c / (1+ 50%)] * 50%

= 2.040 tr
7. [20.000 T * 189.000 /T / (1+ 50%)] * 50%
= 1.260 tr
8. [30.000 T * 188.250 /T / (1+ 50%)] * 50%

= 1.882,5 tr
9. [50.000 T * 190.500 /T / (1+ 50%)] * 50%
= 3.175 tr
10. [20.000 cay * 70.950 /cay / (1+

65%)] * 65% = 559 tr
11. [30.000 cay * 69.300 /cay / (1+
65%)] * 65% = 819 tr
12. Khong chu thue TTB
13. [10.000 cay * 59.400 /cay / (1+
65%)] * 65% = 234 tr
14. [50.000 cay * 72.600 /cay / (1+
65%)] * 65% = 1.430 tr
Tong thue TTB khi ban ru, thuoc

la, bia
= 12.465 tr
Tong so chai ru ban trong nc:
314.950 chai
Do ru C/O c san xuat t ru nhap

khau nen c khau tr thue TTB
cua nguyen
lieu tng ng vi so
ru C/O ban c:
So lng chai ru C/O ban trong nc
= 314.950 chai
Thue TTB nop khau NK cua
nguyen lieu
= 400.000 lt * 5.000 /lt * (1+ 45%) * 50%
= 1.450 tr
Thue TTB c khau tr

= (314.950 chai / 400.000 chai) * 1.450 tr
= 1.141,6938 tr
Thue TTB phai nop
= tr tr = . tr
Thue TTB c hoan lai oi vi ru
XK
= ( 20.000 chai / 400.000 chai ) * 1.450 tr
= 72,5 tr
Bai 18:
I. THUE GTGT
1. Thue GTGT au ra:
1.(10.000 c + 3.000 c) 28.500 /c * 10% = 37,05
tr
2. ( 2.000 c 50 c ) 30.000 /c * 10% = 5,85 tr
3. 20.000 c * 35.000 /c * 0% = 0 tr
4. 10.000 c * 34.000 /c * 0% = 0 tr
5. 90% * 100.000 c * 30.750 /c * 10% = 276,75 tr

6.
200.000 c * 30.600 /c * 10%
= 612 tr
7.
20.000 T * 189.000 /T * 10% = 378 tr
8.
30.000 T * 188.250 /T * 10% = 564,75 tr
9.
50.000 T * 190.500 /T * 10% = 952,5 tr
10. 20.000 cay 70.950 /cay * 10% = 141,9 tr

11. 30.000 cay * 69.300 /cay * 10% = 207,9 tr
12. 20.000 cay * 70.000 /cay * 10% = 140 tr
13. 10.000 cay * 36.000 /cay * 10% = 36 tr
14.
50.000 cay * 72.600 /cay * 10% = 363 tr
Tong thue GTGT au ra = 3.715,7 tr

tr
1. 400.000 L* 5.000 /L* (1 + 45%)* (1 +
50%) * 10%
= 435 tr
2.
2 TS * 200 tr * (1+ 20% ) * 10% =

48 tr
3. 1.000 tr * 10%
= 100 tr
4. [22 tr / (1+ 10%)] * 10%
= 2 tr

tr
= 585 tr
Thue GTGT phai nop
= 3.715,7 tr - 585 tr
= 3.130,7 tr
II. THUE TTB

1.[13.000 * 28.500 /c / (1+ 50%)] * 50%=
123,5 tr
2. [(1.950 c * 30.000 /c / (1+ 50%)] * 50%
=19,5 tr
5. [90% * 100.000 c * 30.750 /c / (1+ 50%)]
* 50%
= 922,5 tr
6. [200.000 c 30.600 /c / (1+ 50%)] * 50%

= 2.040 tr
7. [20.000 T * 189.000 /T / (1+ 50%)] * 50%
= 1.260 tr
8. [30.000 T * 188.250 /T / (1+ 50%)] * 50%

= 1.882,5 tr
9. [50.000 T * 190.500 /T / (1+ 50%)] * 50%
= 3.175 tr
10. [20.000 cay * 70.950 /cay / (1+

65%)] * 65% = 559 tr
11. [30.000 cay * 69.300 /cay / (1+
65%)] * 65% = 819 tr
12. Khong chu thue TTB
13. [10.000 cay * 59.400 /cay / (1+
65%)] * 65% = 234 tr
14. [50.000 cay * 72.600 /cay / (1+
65%)] * 65% = 1.430 tr
Tong thue TTB khi ban ru, thuoc

la, bia
= 12.465 tr
Tong so chai ru ban trong nc:
304.950 chai
Do ru C/O c san xuat t
ru
nhap khau nen c khau tr thue

TTB cua nguyen lieu tng ng vi
so ru C/O ban c:
So lng chai ru C/O ban trong nc
= 304.950 chai
Thue TTB nop khau NK cua
nguyen lieu
= 400.000 lt * 5.000 /lt * (1+ 45%) * 50%
= 1.450 tr
Thue TTB c khau tr

= (304.950 chai / 400.000 chai) * 1.450 tr
= 1.105,48 tr
Thue TTB thc phai nop (i vi NL u
vao)
= 1450 tr 1.105,48 tr = 344,52 tr
Thue TTB c hoan lai oi vi ru
XK
= ( 30.000 chai / 400.000 chai ) * 1.450 tr
= 108,75 tr
Bai 19:
1. Thue nhap khau:
- 400.000 bo * 48.200 /bo * (1+ 10%)
* 20%
= 4.241,6 tr
- 600.000 lon * 2.400 /lon * 35%
= 504 tr
Tong thue nhap khau
= .. tr
2. Thue TTB
= 600.000 lon * 2.400 /lon * (1 + 35%) *
50%
= 972 tr
. 3 Thue GTGT
a. Thue GTGT au ra
= 200.000 lt * 56.200 * 0%
+ 150.000 met * 89.600 * 0%
+ 50 tr + 64 tr + 32 tr + 110 tr
+ 81 tr
+20 tr
= 357 tr
b. Thue GTGT au vao c khau tr

= 400.000 bo*48.200 /bo *(1 + 10%) * ( 1 +
20%)*10%
+ 600.000 lon * 2.400 /lon * (1+ 35%) *
(1+50%)* 10%
+ 40 tr + 6 tr + 120 tr + 80 tr
+ [220 tr / (1+ 10%)] * 10%
= 2.544,96 tr + 291,6 tr + 40 tr + 6 tr
+ 120 tr + 80 tr + 20 tr
= 3.102,56 tr
Vay thue GTGT phai nop

= . tr - tr
= . tr
4. Thue XK:
200.000 lt * 56.200 * 0%
+ 150.000 met * (89.600 /110%) *
0%
Bai 20:
1. Doanh thu
=
20.000 SP * 52.000 /SP

+ 25.000 SP * 50.000 /SP
+ 20.000 SP * 49.000 /SP
+ 20.000 SP * 90% * 52.000 /SP
= 4.206 tr
So lng san pham a tieu thu =
83.000 SP
2. Chi ph c tr
a.Gia thanh sx cua sp nhap kho:
- Nguyen vat lieu
- KH TSC
= 1.100 tr
= 440 tr
- Tien lng = 480 tr

- BHXH, BHYT = 480 tr * 24%
- Trch trc sa cha TSC
- Chi ph khac
Cong
= 115,2 tr
= 78 tr
= 510 tr
= 2.723,2 tr
- Z /SP B = 2.723,2 tr/100.000 SP

/SP
= 27.232
* Gia von SP a tieu thu

= (1.000 SP * 27.500 /SP) +
(82.000 SP * 27.232 /SP
= 2.260,524 tr
b.Chi ph QLDN, BH, khac: 724 tr

- KHTSC
= 90 tr
- Tien lng = 230 tr

- BHXH, BHYT
= 230 tr * 24%
= 55,2 tr
- Chi tra tien hoa hong cho ai ly

= 20.000 SP * 90% * 52.000 /SP * 5% =
46,8 tr
- Chi ung ho lu lut
= 18 tr
- Thue mon bai, ph ..

- Chi ph khac
Cong
= 24 tr
= 260 tr
= 721,7 tr
c. Thu nhap chu thue

= 4.206 tr (2.260,524
tr + 724 tr)
(
= 4.206 tr 2.984,524 tr
= 1.221,476 tr
d. Thue TNDN
= = 1.227,712 tr * 20%
= 244,2952 tr
Bai 21
I.THUE GTGT
tr:
= 600 T * 3 tr/T * (1+ 10%) * 10%
+ 200 T * 4 tr/T * 10%
+ 2.000 lt * 10.000 /lt * 10%
+ 80 tr * 10%
= 288 tr
2. Thue GTGT au ra
= 500 T * 6,5 tr/T * 10%
+ 300 T * 6,4 tr/T * 10%
+ 300 T * 6,45 tr/T * 10%
= 710,5 tr
= 710,5 tr - 288 tr
= 422,5 tr
II.THUE THU NHAP DOANH NGHIEP

1. Doanh thu
= 500 T * 6,5 tr/T
+ 300 T * 6,4 tr/T
+ 300 T * 6,45 tr/T
= 7.105 tr

1.100 T
2. Chi ph c tr
a. Gia thanh:
- Nguyen vat lieu
- KH TSC
= 1.700 tr
= 550 tr 10 tr
= 540
tr
- Tien lng
= 600 l * 1,8 tr
1.080 tr
- Chi ph khac = 520 tr
Cong
= 3.840 tr
* Z SP san xuat trong nam

= 3.840 tr/1.200 tan
= 3,2 tr/tan
= 1.100 T * 3,2 tr /tan
= 3.520 tr
b. Chi ph QLDN, BH, khac:

- KHTSC
= 110 tr
- Tien lng = 380 tr

- Chi ph tieu thu
= 100 tr
- Chi khuyen mai
= 130 tr
- Thue mon bai, ph .. = 14 tr

- Chi ph khac
Cong
= 140 tr
= 874 tr

= 7.105 tr (3.520 tr + 874 tr ) + 10 tr
= 2.721 tr
d. Thue TNDN
= 2.721 tr * 20%
= 544,2 tr
Do trong nam a tam nop 500 tr nen
ch nop them
= 544,2 tr 500 tr = 44,2 tr
Bai 22
I.THUE XUAT KHAU
= 40.000 SP * 58.000 /SP * 1%
= 23,2 tr
II.THUE GTGT
=
1.540 tr
* 10%
(1+ 10%)
= 140 tr
(tt c HH, dch v mua vao => 1540 tr
c hieu la a bao gom ca hoa
hong thanh toan cho ai ly)
2. Thue GTGT au ra
40.000 SP * 58.000 /SP * 0%=0 tr
25.000 SP * 56.100 /SP/(1 +10%)*10%=127,5 tr
9.500 SP * 55.000 /SP /(1 +10%) * 10%=47,5 tr
500 SP * 53.900 /SP/ (1 + 10%) * 10%=2,45 tr
15.000 SP * 55.000 /SP /(1 +10%) * 10%=75 tr
20 tr * 10%= 2 tr
Tng: 254,45 tr

= 254,45 tr - 140 tr
= 114,45 tr
III.THUE THU NHAP DOANH NGHIEP

1. Doanh thu
=
40.000 SP * 58.000 /SP

+ 25.000 SP * 56.100 /SP/(1 +10%)
+ 9.500 SP * 55.000 /SP /(1 +10%)
+ 500 SP * 53.900 /SP/ (1 + 10%)
+ 15.000 SP * 55.000 /SP /(1 +10%)
= 4.844,5 tr
90.000 SP
2.Chi ph c tr
a. Gia thanh sp san xuat:
- Nguyen vat lieu
- KH TSC
= 1.250 tr
= 380 tr
- Tien lng
= 100.000 SP / 2.000 SP * 21 tr
1.050 tr
- Chi ph khac
Cong
= 420 tr
= 3.100 tr
* Z/ SP san xuat trong nam

= 3.100 tr : 100.000 SP
= 31.000 /SP
* Gia von SP a tieu thu:
= (10.000 SP * 38.000 /SP) +
(80.000 SP * 31.000 /SP)
= 2.860 tr

- Nguyen vat lieu
= 100 tr
- KHTSC= 170 tr
- Tien lng = 420 tr
- Chi hoa hong uy thac xuat khau
= 40.000 SP * 58.000 /SP * 2%
tr
- Thue mon bai, ph ..
- Chi ph khac
= 28 tr
= 160 tr
- Thue Xuat khau = 23,2 tr

Cong
= 947,6 tr
= 46,4

= 4.844,5 tr (2.860 tr + 947,6 tr)+ (20
tr 16 tr)
= tr
d. Thue TNDN
= . tr * 20%
= . tr
So tien thue TNDN can phai nop
them la:
= tr - 140 tr
= tr
Bai 23
I. THUE XUAT KHAU, NHAP
KHAU
1. Thue XK:
10.000 SP * 52.000 /SP * 5% = 26 tr
2. Thue NK: 2.000 tr * 30% = 600 tr
II.THUE GTGT
khau tr:
=
2.000 tr * (1 + 30%) * 10%

+ 3.000 tr * 10%
+
22 tr
(1 + 10%)
= 562 tr
* 10%
2. Thue GTGT au ra
=
10.000 SP * 50.000 /SP * 10%

+ 4.950 SP * 52.500 /SP * 10%
+ 10.000 SP * 52.000 /SP * 0%
+ 45.000 SP * 50.000 /SP * 10%
+ [30.000 SP * 55.000 /SP/(1+10%)] *
10%
= 450,9875 tr

= 450,9875 tr 562 tr
=
- 111,0125 tr
Doanh nghiep c xet hoan thue ?

1. Doanh thu
=
10.000 SP * 50.000 /SP

+ 4.950 SP * 52.500 /SP
+ 10.000 SP * 52.000 /SP
+ 45.000 SP * 50.000 /SP
+ 30.000 SP * 55.000 /SP/ (1 + 10%)
= 5.029,875 tr
99.950 SP
2.Chi ph c tr
a. Gia thanh sp san xuat:
- Nguyen vat lieu
= 0,5 kg * 100.000 SP * 41.000/Kg = 2.050 tr
- Dch vu
= 40 tr
- KH TSC
= 300 tr
- Tien lng
400 tr + 50 tr
= 450 tr
- BHXH, YT, C = 450 tr * 24%
= 108 tr
- Chi ph khac
Cong
= 3.448 tr
= 500 tr
* Z/ SP san xuat trong nam

= 3.448 tr / 100.000 SP
= 34.480 /SP
* Gia von SP a tieu thu:
= (20.000 SP * 35.000 /SP)
+ (79.950 SP * 34.480 /SP)
= 3456,676 tr

- Dch vu
= 20 tr
- KHTSC
= 120 tr 10 tr = 110 tr
- Tien lng
= 330 tr 30 tr = 300 tr
- BHXH, YT, C = 300 tr * 24%
= 72 tr
- Chi ung ho lu lut = 20 tr

- Chi hoa hong ai ly
= 45.000 SP * 50.000 /SP * 5%
= 112,5 tr

- Chi ph khac = 150 10 tr = 140 tr
- Thue Xuat khau: 520 tr * 5% = 26
tr
Cong
= 800,5 tr

= 5.029,875 tr (3.456,676
tr +
(
800,5 tr)
= . tr
d. Thue TNDN
= tr * 20%
= tr
Bai 25
I. Thue Nhap khau
= 1.000 chai * 45.000 /chai * 45%
+ 2.000 chai * 42.200 /chai * (1 +
12%) * 45%
= 20,25 tr + 42,5376 tr
= 62,7876 tr
II. Thue TTB khi nhap khau

= 1.000 chai * 45.000 /chai * (1+45%) *
50%
+ 2.000 chai * 42.200 /chai * (1+12%)*
(1+45%)* 50%
= 32,625 tr + 68,5328 tr = 101,1578 tr

III. Thue TTB trong nc (karaoke)
= [650 tr / (1 + 30%)] * 30%
= 150 tr
III. Thue GTGT

= 1.000 chai * 45.000 /chai * (1+45%) * (1+50%)
*10%
+ 2.000 chai * 42.200 /chai * (1+12%)*

(1+45%)* (1+50%) * 10%
+ 6.000 thung * 48.000 /thung * 10%
+ 200 hop * 23.500 /hop * 10%
+ 62 tr * 10%
=65,81734 tr
2. Thue GTGT au ra
- So lng ru a ban = 100 chai +
3.000 chai
200 chai = 2.900 chai
- So lng ru hoa qua a ban
= 200 chai 20 chai = 180 chai
- So lng bia a ban
= 6.000 thung 60 thung = 5.940 thung
- So lng banh keo a ban
= 150 hop + 200 hop 100 hop = 250
hop
Vay thue GTGT au ra

= 8 tr/ngay * 360 ngay * 10%
+ 2.900 chai * 180.000 /chai * 10%
+ 180 chai * 70.000 /chai * 10%
+ 5.940 thung * 12 chai/thung * 8.000 /chai
*10%
+ 250 hop * 50.000 /hop * 10% + 650 tr * 10%
= 288 tr + 52,2 tr + 1,26 tr + 57,024 tr + 1,25
tr
+ 65 tr = 464,734 tr
Thue GTGT phai nop

= 464,734 tr - 65,81734 tr
= 398,91666 tr
IV. Thue TNDN

1. Doanh thu: 4.647,34 tr
= 8 tr/ngay * 360 ngay = 2.880 tr
+ 2.900 chai * 180.000 /chai = 522 tr
+ 180 chai * 70.000 /chai = 12,6 tr
+ 5.940 thung * 12 chai/thung * 8.000
/chai = 570,24 tr
+ 250 hop * 50.000 /hop = 12,5 tr
+ 650 tr
= 4.647,34 tr
2. Chi ph
a. Gia von
= 100 chai * 82.500 /chai = 8,250 tr
+ 1.000 chai * 45.000 /chai * (1+45%) * (1+50%)
+ 1.800 chai * 47.264 /chai * (1+45%) * (1+50%)
+ 5.940 thung * 48.000 /thung
+ 150 hop* 22.000 /hop + 100 hop * 23.500
/hop
+ 180 chai * 26.400 /chai + 2 tr*360
= 8,250 tr + 97,875 tr + 82,23936 tr +
285,12 tr + 3,3 tr + 2,350 tr + 4,752 tr + 720 tr
= 1.306,
68556 tr
b. Chi ph ban hang, QLDN, khac:

= 25% * 4.647,34 tr
= 1.161,8350 tr
= 4.647,34 tr (1.306, 68556 +
1.161,8350 tr
+ 150 tr) + 11 tr
= 2.178,819301tr
d. Thue thu nhap doanh nghiep

= 2.178,819301 tr * 20%
= .. tr
Bai 26:
I. Thue GTGT
tr:
=
40 000 kg * 19 000 /kg * 10%

+ 300 tr * 10%
= 106 tr
2. Thue GTGT au ra:

=
10.000 sp * 27.000 /sp * 0%

+ 20.000 sp * 25.000 /sp * 10%
+ 14.000 sp * 26.000 /sp * 0%
+ 2.000 sp * 25.000 /sp * 10%
+ 95% * 30.000 sp * 27.000 /sp *
10%
= 131,95 tr
Thue GTGT phai nop

= 131,95 tr 106 tr
= .. tr
II. Thue TNDN:

1. Doanh thu:
=
10.000 sp * 27.000 /sp

+ 20.000 sp * 25.000 /sp
+ 14.000 sp * 26.000 /sp
+ 2.000 sp * 25.000 /sp
+ 95% * 30.000 sp * 27.000 /sp
= 1.953,5 tr
So lng spA a tieu thu = 74.500 sp
2. Chi ph:
a. Chi ph san xuat 1 spA
= 50% * 25.000 /sp
= 12.500 /sp
Gia von hang ban
= 65 tr + (74.500 spA 5.000 spA) *
12.500 /sp
= 933,75 tr
b. Chi ph BH, QLDN, khac :

Chi ph BH, QLDN, khac (cha tnh
hoa hong tra ai ly, cha tnh ph
van tai va bao hiem, cha tnh
thue xuat khau)
45% gia vn sx cua sp ban c
trong nam:
= 45% * 933,75 tr = 420,1875 tr
- Hoa hong tra cho ai ly

= 95% * 30.000 sp * 27.000 /sp * 6% = 46,170
tr
Gia FOB: 27.000 /sp * 97% = 26.190 /sp
- Ph van tai va bao hiem hang hoa
xuat khau
= 10.000 sp * 3% * 27.000 /sp = 8.1 tr
- Thue xuat khau
= 10.000 sp * 26.190 /sp * 2%
+ 14 000 sp * 26.000 /sp * 2%
= 12,518 tr
Tong chi ph BH, QLDN, khac

= 420,1875 tr + 46,170 tr + 8.1 tr +
12,518 tr + 8 tr = 494,9755 tr

= 1.953,5 tr (933,775 tr + 494,9755
tr )
= . tr
d. Thue TNDN cong ty phai nop
= tr * 20%
= . tr1
Bai 27:
Thue nhap khau:
=
8.000 spB * 18.000 /sp * 10%

+ 6.000 spC * 22.000 /sp * 20%
= 40,8 tr
Thue xuat khau:

= 4 000 spA * 30 000 /sp * 2% = 2,4 tr
Thue TTB khi nhap khau:
= 6.000 spC * 22 000 /sp * (1+20%) *
25%
= 39,6 tr
Doanh thu:
= 4.000 spA * 30.000 /sp
+ 5.000 spA * 39.000 /sp
+ 8.000 spA * 44.000 /sp
+ 3.000 spB * 40.000 /sp
+ 1.000 spB * 40.000 /sp
+ 6.000 spB * 41.000 /sp
+ 4.200 spC * 60.000 /sp
+ 3.000 spC * 62.000 /sp
= 1.511 tr
So lng spA a tieu thu = 17.000

spA
So lng spB a tieu thu = 10.000
spB
So lng spC a tieu thu = 7.200 spC
Thue GTGT:
a. Thue GTGT au vao c khau tr:
= 16.000 spA * 20.000 /sp * 10%
+ 8.000 spB * 18.000 /sp * (1 + 10%) * 10%
+ 6.000 spC * 22.000 /sp * (1+20%) * (1+25%)
* 10%
+ 8 tr
= 75,64 tr
b. Thue GTGT au ra:

= Thue GTGT au ra:
(1.511 tr 120 tr) * 10% + 1,4 tr = 140,5
tr
Thue GTGT phai nop
= 140,5 tr 75,64 tr
= 64,86 tr
THUE TNDN
Doanh thu: 1.511 tr
Chi ph :
* Gia von hang ban:
= 5.000 spA * 21.000 /sp + 12.000 spA * 20.000 /sp
+ 4.000 spB * 20.500 /sp
+ 6.000 spB * 18.000 /sp * (1+10%)
+ 2.000 spC * 31.000 /sp
+ 5.200 spC * 22.000 /sp * (1+20%) *
(1+25%)
= 779,4 tr
* Chi ph BH, QLDN, khac:

- Chi ph BH, QLDN (cha bao gom
gia von, thue XK, NK, TTB)
= 380 tr
- Thue xuat khau
= 2,4 tr
* Thu nhap chu thue khac

= 14 tr + (30 tr 20 tr) = 24 tr
* Thu nhap chu thue TNDN
= 1.511 tr (779,4 tr + 380 tr + 2,4
tr) + 24 tr
= 373,2 tr
* Thue TNDN phai nop
= 373,2 tr * 20% = .. tr
Bai 28:
1. Doanh thu:
= 170.000 sp * 200.000 /sp
+ 130.000 sp * 244.800 /sp
+ 500 tr
+ 3% * 12.000 tr
+ 6% * 50.000 tr
+ 300.000 sp * 210.000 /sp
= 132.684 tr
2. Chi ph:
- Chi ph (cha ke thue xuat khau)
= 132.684 tr x 70% = 92.878,8 tr

- Thue xuat khau:
=
17.000 SP * 200.000 /SP * 1%

+ 130 000 sp * [244.800 /sp/(1+2%)] *
1%
= 34 tr + 312 tr
= 346 tr
3. Thu nhap chu thue khac:

- Lai tien gi = 340 tr
- Chuyen nhng tai san = 280 tr
- Thu nhap trc thue TNDN 15% nc
ngoai
= 1.360 tr / (1-15%) = 1.600 tr
- Thu nhap khong nop thue TNDN nc
ngoai
= 800 tr
Tong thu nhap chu thue khac
= 340 tr + 280 tr + 1.600 tr + 800 tr
= 3.020 tr
4. Thu nhap chu thue

=132.684 tr (92.878,8 tr + 346 tr) + 3.020
tr
= 42.479,2 tr
Thue TNDN:
(42.479,2tr- 2.400 tr) * 20% + (2.400 tr *
22%)
= 8.543,84 tr
Tr thue TN a nop nc ngoai:
1.600 tr * 15% = 240 tr
Con phai nop: 8.543,84 tr - 240 tr = ..
Bai 29
I. Thue xuat khau:
= 15 000 spA * (60.000 /sp 5.400 /sp)
* 2%
= tr
II. Thue GTGT:

1. Thue GTGT au ra :
= (12.000 spA + 100 spA) * 51.000 /sp * 10%
+ 15.000 spA * 60.000 /sp * 0%
+ 80% * 10.000 spA * 50 000 /sp * 10%
+ 12.000 spA * 50.000 /sp * 10%
+ (10.000 spA 200 spA) * 55.000 /sp * 10%
+ 10.000 spA * [55.000 /sp/(1+10%)] * 10%
= 265,61 tr

tr
= 600 tr
Thue GTGT phai nop
= tr 600 tr
= tr
IV. Thue TNDN:

1. Doanh thu:
= (12.000 spA + 100 spA) * 51.000 /sp
+ 15.000 spA * 60.000 /sp
+ 80% * 10.000 spA * 50.000 /sp
+ 12.000 spA * 50.000 /sp
+ (10.000 spA 200 spA) * 55.000 /sp
+ 10.000 spA * [55.000 /sp/(1+10%)]
= 3.556,1 tr
So lng spA a tieu thu = 66.900 spA
2. Chi ph:
a. Gia thanh:
Vat lieu
= 800 tr 20 tr
= 780 tr
Tien lng = 490 tr

Nop BHXH, BHYT, KPC, BHTN
= 24% * 490 tr
Khau hao
=
tr
= 150 tr 20 tr
Chi ph khac
Cong
= 100 tr
tr
= 130 tr
Gia thanh 1 spA

=
=
tr/40.000 sp
/sp
Gia von SP a tieu thu

= 30.000 SP * 42.000 /SP + 36.900 SP *
/SP
tr

Vat lieu
= 100 tr
Tien lng
= 300 tr
Nop BHXH, BHYT, KPC, BHTN
= 24% * 300
= 72 tr
Khau hao
= 100 tr
Tra lai ngan hang
= 60 tr
Tra tien hoa hong
= 2% (80% * 10.000 spA * 50.000 /sp) = 8 tr
Chi ph van tai va bao hiem hang xuat khau
= 10%x 60.000/sp 15.000 SP
= 90 tr
Chi ph khac = 200 tr 20 tr 10 tr
= 170
tr
Thu Xut khu
Cong
tr
3.Thu nhap chu thue TNDN

= tr ( tr
+ tr)
= 118,1142 tr
4. Thue TNDN phai nop
= 118,1142 tr * 20%
= . tr
Bai 30:
Thue nhap khau:
= 1 TSC * 300 tr * 20%
= 60 tr
Doanh thu :
a. Vai :
= 50.000 m * 15.000 /m
+ 90% * 40 000 m * 17.000 /m
+ 20.000 m * 16.000 /m
= 1.682 tr
So lng vai a tieu thu = 106.000
met vai
b. Ao :
= 4.500 ao * 100.000 /ao
+ 90% * 2.000 ao * 110.000 /ao
+ 1.000 ao * 105.000 /ao
= 753 tr
So lng ao a tieu thu = 7.300
ao
Tong Doanh thu vai va ao = 2.435 tr
Thue GTGT:
Thue GTGT au ra :
2.435 tr * 10% = 243,5 tr
Thue GTGT au vao c khau tr:

= 1 TSC * 300 tr * (1 + 20%) * 10%
+ 800 tr * 10%
+ 260 tr * 10%
= 142 tr
Thue GTGT phai nop
= 243,5 tr 142 tr
= 101,5 tr
Chi ph kinh doanh c tr:

a. Gia von Vai :
- Gia thanh sx 1m vai
= 60% 15.000 /m
= 9.000 /m
- Gia von hang ban
= 9.000 /m 106.000 m
= 954 tr
b. Gia von Ao:

- Vi
= 2 m/ao * 9.000 /m
=18.000 /ao
- Chi ph sx khac
= 40% * 100.000 /ao
= 40.000 /ao
- Gia thanh sx 1 ao
= 18.000 /ao + 40.000 /ao
/ao
Gia von ao a ban
= 58.000 /ao * 7.300 ao
= 423,4 tr
= 58.000
Tong gia von vai va ao a ban

= 954 tr + 423,4 tr
= 1.377,4 tr
c. Chi ph BH, QLDN, khac:

= 40% * 1.377,4 tr
= 550,96 tr
d. TNCT khac:
Thu nhap trc khi nop thue
nc ngoai
= 320 tr /( 1- 15% ) = 376,4706 tr
e. Thu nhap chu thue

= 2.435 tr (1.377,4 tr + 550,96 tr) +
376,4706 tr = 506,64 tr + 376,4706 tr
f. Thue TNDN phai nop
= (506,64 tr * 20%) + (376,4706 tr * 22%) =
101,328 tr + 82,8235 tr = 184,1515 tr
DN c tr thue TNDN a nop nc
ngoai vi
thue suat 15% = 376,4706 tr x 15% = 56,4706
tr
Thue TNDN con phai nop
= 184,1515 tr 56,4706 tr = . tr
Bai 31
I.THUE NHAP KHAU
= 100.000 kg * 10.000 /kg * 10%
= 100 tr
II.THUE GTGT
1.Thue GTGT au vao c khau tr:
=
100.000 kg * 10.000 /kg * (1+ 10%) *

10%
+ 900 tr * 10%
+ 700 tr * 10%
+ 20.000 SP * 90% * 47.000 /SP * 5% *
10%
274,23 tr
2. Thue GTGT au ra
= 30.000 SP * 45.000 /SP * 10%
+ 20.000 SP * 90% * 47.000 /SP * 10%
+ 20.000 SP * 46.000 /SP * 10%
+ 18.000 SP * 47.000 /SP * 10%
= 396,2 tr
= 396,2 tr 274,23 tr =
121,97 tr

1. Doanh thu
= 30.000 SP * 45.000 /SP
+ 20.000 SP * 90% * 47.000 /SP
+ 20.000 SP * 46.000 /SP
+ 18.000 SP * 47.000 /SP
= 3.962 tr
86.000 SP
2.Chi ph c tr
a. Gia thanh:
- Nguyen lieu
= 90.000 kg * 10.000 /kg * (1+ 10%)
tr
- KH TSC
= 990
= 370 tr
- Tien lng
= 6.000 /Sp * 100.000 SP
= 600 tr
- Vat lieu = (900 tr + 100 tr) * 60%

600 tr
- Dch vu = 700 tr * 70%
- Chi ph khac
Cong
= 3.340 tr
= 490 tr
= 290 tr
* Z SP san xuat trong nam

= 3.340 tr : 100.000 SP B
= 33.400 /SP
= 86.000 SP * 33.400 /SP
= 2.872,4 tr

- KHTSC
= 160 tr 10 tr
- Tien lng
= 145 tr
= 150 tr
- Vat lieu
= (900 tr + 100 tr) * 20%
- Dch vu = 700 tr * 30%
- Chi hoa hong
= 200 tr
= 210 tr
= 20.000 SP * 90% * 47.000 /SP * 5%
tr
- Tra lai vay ngan hang = 20 tr
- Thue mon bai, ..
= 20 tr
- Chi ph khac
= 110 tr
Cong
= 897,3 tr
= 42,3

= 3.962 tr (2.872,4 tr + 897,3
tr)
= 192,3 tr
d. Thue TNDN
= 192,3 tr * 20%
= 38,46 tr
Bai 32
I.THUE XUAT KHAU
= 15.000 spB * 50.000 /sp * 1%
= 7,5 tr
II.THUE GTGT
tr cua quy IV:
=
1.280 tr * 10%
+ [220 tr : (1+ 10%)] * 10%
= 148 tr
2. Thue GTGT au ra cua quy IV

=
15.000 SP * 50.000 /SP * 0%

+ 25.000 SP * 51.000 /SP * 10%
+ (35.000 SP + 2.000 SP) * 52.000 /SP *
10%
+ 15.000 SP * 53.000 /SP * 10%
= 399,4 tr
Vay thue GTGT phai nop quy IV
= 399,4 tr 148 tr = 251,4 tr

1.
Doanh thu quy IV

15.000 SP * 50.000 /SP
+ 25.000 SP * 51.000 /SP
+ (35.000 SP + 2.000 SP) * 52.000 /SP
+ 15.000 SP * 53.000 /SP
= 4.744 tr
So lng san pham a tieu thu quy IV
= 92.000 SP
2.Chi ph c tr quy IV
a. Gia thanh:
- Nguyen vat lieu
- KH TSC
= 1.100 tr
= 320 tr
- Tien lng
= 970 tr
- Chi ph khac
= 430 tr
Cong
= 2.820 tr
* Z /SP san xuat trong quy IV

= 2.820 tr : 100.000 SP B
= 28.200 /SP
* Gia von SP a tieu thu trong quy
IV
=
10.000 SP * 90% * 28.200 /SP

+ 82.000 SP * 28.200 /SP
= 2.566,2 tr

- Nguyen lieu
- KHTSC
= 120 tr
= 160 tr
- Tien lng = 420 tr

-Cong tac ph va thue quay hang = 50
tr
- Chi ung ho quy khuyen hoc = 10 tr
- Chi ph khac
= 170 tr
-Thue Xuat khau
= 7,5 tr
Cong = 937,5 tr
c. Thu nhap chu thue quy IV

= 4.744 tr (2.566,2 tr + 937,5 tr)
= 1.240,3
tr
d. Thue TNDN quy IV

= 1.240,3
tr * 20%
= 248,06 tr
e. Thue TNDN quy I, II, III

= (10.200 tr 8.400 tr) * 20%
= 360 tr
So thue TNDN ca nam 200n
= 360 tr + 248,06 tr
= 608,06 tr
DN phai nop them thue TNDN
= 608,06 tr 500 tr = 108,06 tr
Bai 33
I. Thue nhap khau:
=
100.000 kg * 10.000 /kg * 10%
100 tr
II. Thue GTGT :

=
100.000 kg * 10.000 /kg * (1+10%)

* 10%
+ 80.000 kg * 8.000 /kg * 10%
+ 600 * 10%
+ 90% * 40.000 sp * 50.000 /sp * 2% *
10%
237,6 tr
2. Thue GTGT au ra :
=
30.000 sp * 48.000 /sp * 10%

+ 90% * 40.000 sp * 50.000 /sp * 10%
+ 20.000 sp * 49.000 /sp * 10%
422 tr
Thue GTGT phai nop

=
422 tr 237,6 tr = 184,4 tr
III. Thue TNDN:

1 Doanh thu:
=
30.000 sp * 48.000 /sp

+ 90% * 40.000 sp * 50.000 /sp
+ 20 000 sp * 49.000 /sp
4.220 tr
So lng SPB a tieu thu = 86.000

sp
2. Chi ph :
a.Gia thanh:
Nguyen lieu E
= 10.000 kg * 12.000 /kg + 70.000 kg *
10.000 /kg * (1+10%) = 890 tr
Khau hao TSC = 340 tr
Tien lng
= 620 tr
Vat lieu H ton kho

= 70%* 2.000 kg * 7.000 /kg = 9,8 tr
Vat lieu H mua trong nam
= 50% * 80.000 kg * 8.000 /kg
= 320
tr
Dch vu mua trong nc
= 70% * 600 tr
= 420 tr
Chi ph khac
= 320 tr
Cong = 2.919,8 tr
Gia thanh 1 SP B
= 2.919,8 tr : 100.000 SP
= 29.198 /sp
Gia von hang ban
= 86.000 sp * 29.198 /sp
= 2.511,028 tr

Khau hao TSC = 180 tr 10 tr
tr
Tien lng
= 145 tr
Vat lieu H ton kho
= 30% * 2.000 kg * 7.000 /kg
= 170
= 4,2 tr
Vat lieu H mua trong nam

= 20% * 80.000 kg * 8.000 /kg
= 128 tr
Dch vu mua trong nc = 30% * 600 tr

= 180 tr

Chi hoa hong cho ai ly
90% * 40.000 sp * 50.000 /sp * 2% = 36
tr
Thue mon bai, ..
=
20 tr
Chi ph hp ly khac
= 130 tr
Cong
= 813,2 tr
Thu nhap trc thue TNDN nc ngoai:

= 480 tr * (1- 20%) = 600 tr
3. Thu nhap chu thue:
= 4.220 tr (2.511,028 tr + 813,2 tr ) + 600 tr
= 895,772 tr + 600 tr = 1.495,772 tr
Thue TNDN
= (895,772 tr * 20%) + (600 tr * 22%)
= 179,1544 tr + 132 tr = 311,1544 tr
Tr thue TN a nop nc ngoai:
600 tr x 20% = 120 tr
Con phai nop: 311,1544 tr 120 tr =
tr
Bai 34:
I. Thue nhap khau:
=
50.000 kg * 20 000 /kg * 20%
200 tr
II. Thue TNDN:

1. Doanh thu
=
30.000 sp * 50.000 /sp

+ 40.000 sp * 52.000 /sp
+ 20.000 sp * 51.000 /sp
=
4.600 tr
2. Chi ph
a. Gia thanh
- Nguyen lieu E
= 40.000 kg * 20.000 /kg * (1+20%) *(1 + 10%)
= 1.056 tr
- Khau hao TSC
= 340 tr
- Tien lng
= 600 tr
- Vat lieu mua trong nc
= 70% * ( 880 tr + 100 tr )
= 686
tr
- Dch vu mua trong nc = 70% * 660 tr
tr
- Chi ph khac
= 290 tr
Cong
= 3.434 tr
= 462
Gia thanh 1 spB

= 3.434 tr : 100.000 SP
= 34.340
/sp
Gia von hang ban

=
1.000 sp * (90% * 34.340 /sp)

+ 89.000 sp * 34.340 /sp
3.087,166 tr
b. Chi ph BH, QLDN, khac:

- Khau hao TSC
- Tien lng
= 170 tr
= 140 tr

= 20% * (880 tr + 100tr) = 196 tr
- Dch vu mua trong nc

= 30% * 660 tr = 198 tr
- Thue mon bai,

- Chi ph khac
Cong
= 20 tr
= 110 tr
= 834 tr
c. Thu nhap chu thue TNDN

= 4.600 tr (3.087,166 tr + 834 tr)
= 678,834 tr
d. Thue TNDN phai nop
.
Bai 34:
I. Thue nhap khau:
=
50.000 kg * 20 000 /kg * 20%
200 tr
II. Thue GTGT:

Thue GTGT au ra:
= 30.000 sp * 50.000 /sp * 10%
+ 40.000 sp * 52.000 /sp * 10%
+ 20.000 sp * 51.000 /sp * 10%
= 460 tr
II. Thue GTGT:

Thue GTGT au vao c khau tr:
= 50.000 sp * 20.000 /sp * 10%
= 800 tr * 10%
+ 600 tr * 10%
= 260 tr
Thue GTGT phai nop:
= 460 tr 260 tr = 200 tr
III. Thue TNDN:

1. Doanh thu
=
30.000 sp * 50.000 /sp

+ 40.000 sp * 52.000 /sp
+ 20.000 sp * 51.000 /sp
=
4.600 tr
2. Chi ph
a. Gia thanh
- Nguyen lieu E
=
= 40.000 kg * 20.000 /kg * (1+20%)
tr
- Khau hao TSC
=
340 tr
- Tien lng
=
600 tr
=
= 70% * ( 800 tr + 100 tr )
630 tr
420 tr
- Chi ph khac
=
Cong
= 3.240 tr
960
= 70% * 600 tr
290 tr
Gia thanh 1 spB

= 3.240 tr : 100.000 SP
= 32.400
/sp
Gia von hang ban

=
1.000 sp * (90% * 32.400 /sp)

+ 89.000 sp * 32.400 /sp
2.912,76 tr
b. Chi ph BH, QLDN, khac:

- Khau hao TSC
- Tien lng
= 170 tr
= 140 tr

= 20% * (800 tr + 100tr) = 180 tr

= 30% * 600 tr
= 180 tr
- Thue mon bai,

- Chi ph khac
Cong
= 110 tr
= 800 tr
= 20 tr
c. Thu nhap chu thue TNDN

= 4.600 tr (2.912,76
tr + 800 tr)
(
= 887,24 tr
= 887,24 * 20% = 177,488 tr
BAI 35
1. Doanh thu: 3.070 tr
1.1. SP A: 1.800 tr (40.000 sp)
- XK: 10.000 sp x 46.000 /sp = 460 tr
- CTTM: 20.000 sp x 44.000 /sp = 880 tr
- BL: 10.000 sp x 46.000 /sp = 460 tr
1.2. SP B: 1.270 tr (30.000 sp)
- CTTM: 20.000 sp x 42.000 /sp = 840 tr
- BL: 10.000 sp x 43.000 /sp = 430 tr
2. Thu GTGT u ra:

(1.800 tr 460 tr) x 10% = 134 tr
3. Thu GTGT u vao:
[600 tr x 10%] + [100 tr x 10% x
(1.800 tr : 3.070 tr)]
= 65,86 tr
4. Chi ph sxsp nhp kho:

4.1. SP A
580
-Ng liu
-KHTSC tr
150
-Lng
-CP khac tr
130
tr
Cong
180 tr
1.040
tr
4.2. SP B
-Ng liu
- KHTSC
-Lng
-CP khac
620
180
150
200
Cong
1.150
tr
tr
tr
tr
tr
5. Chi ph sxsp xut kho: 1.694,5 tr

- SP A:
1.040 tr : 50.000 sp x 40.000 sp =
832 tr
- SP B:
1.150 tr : 40.000 sp x 30.000 sp =
862,5 tr
6. Chi ph khac: 752 tr

- KHTSC: 170 tr
- Lng: 220 tr
- Lai vay: 20 tr
- ng h : 12 tr
- MB : 20 tr
- CP khac: 310 tr
- Thu XK: 460 tr x 0% = 0
7. Thu TNDN:
(3.070 tr - 1.694,5 tr - 752 tr) x
20%
= 623,5 tr x 20% = 124,7 tr
Bai 36
I. THUE NHAP KHAU
=
50.000 kg * 5.000 /kg * 10%

+ 40.000 kg * 10.000 /kg * 10%
65 tr
II.THUE GTGT
1.Thue GTGT au vao c khau
tr:
=
50.000 kg * 5.000 /kg * (1+ 10%) *

10%
+ 520 tr * 10%
79,5 tr
2. Thue GTGT au ra
= 40.000 SPA * 45.000 /SPA * 10%
= 180 tr
= 180 tr - 79,5 tr
= 100,5 tr
II.THUE THU NHAP DOANH NGHIEP

1. Doanh thu
* SP A = 40.000 SP * 45.000 /SP = 1.800
tr
* SP B = 30.000 SP * 40.000 /SP = 1.200
tr
Tong doanh thu SP A + SP B
= 3.000 tr
2.Chi ph c tr
a. Gia thanh SP A: 1.050 tr
- Nguyen vat lieu = 40.000 kg * 5.000 / kg (1
+ 10%)
= 220 tr
- KH TSC
= 160 tr
- Tien lng
= 120 tr
-Vat lieu K = (520 tr + 80 tr) * 60% =

360 tr
- Chi ph khac
Cong
= 190 tr
= 1.050 tr
* Z/ SPA san xuat trong nam

= 1.050 tr / 50.000 SP A
= 21.000 /SP
* Gia von SPA a tieu thu trong
nam
= 40.000 SPA * 21.000 /SP
= 840 tr
b. Gia thanh SP B:
- Nguyen vat lieu
= 30.000 kg * 10.000 / kg (1 + 10%) *
(1+ 10%) = 363 tr
- KH TSC
= 140 tr
- Tien lng
= 140 tr
-Vat lieu H = 550 tr * 70%

tr
- Chi ph khac
Cong
= 180 tr
= 1.208 tr
= 385
- Z/ SPB san xuat trong nam

= 1.208 tr / 40.000 SP B
= 30.200 /SP
- Gia von SPB a tieu thu trong nam
= 30.000 SPB * 30.200 /SP
= 906 tr
Tong gia von SPA va SP B

= 840 tr + 906 tr
= 1.746 tr

- KHTSC
= 160 tr
- Tien lng = 245 tr

- Dch vu
= 200 tr
- Tra lai vay
= 20 tr
- Chi nop thue Mon bai = 20 tr

- Chi ph khac
Cong
= 170 tr
= 815 tr

= 3.000 tr (1.746 tr + 815 tr)
= 3.000 tr - 2.561 tr
= 439 tr
d. Thue TNDN nam
= 439 tr * 20%
= 87,8 tr
Bai 37
I.THUE GTGT
1. Thue GTGT au ra
= 20.000 h * 135.000 /h * 10%
+ (10.000 h + 5.000 h) * 138.000 /h
* 10%
+ 10.000 h * 136.000 /h * 0%
+ 60.000 h * 90% * 136.500 /h * 10%
= 1.214,1 tr

khau tr
= 10.200 tr * 10%
=
1.020 tr

= 1.214,1 tr 1.020 tr
= 194,1 tr
II. Thue TTB

= 20.000 h * [135.000 /h : (1 + 50%)] *
50%
+ 15.000 h * [138.000 /h : (1 + 50%)] *
50%
+ 60.000 h * 90% * [136.500 /h : (1 +
50%)] * 50%
= 900 tr + 690 tr + 2.457 tr = 4.047

tr
III. THUE THU NHAP DOANH NGHIEP

1. Doanh thu
= 20.000 h * 135.000 /h = 2.700 tr
+ (10.000 h + 5.000 h) * 138.000 /h =
2.070 tr
+ 10.000 h * 136.000 /h = 1.360 tr
+ 60.000 h * 90% * 136.500 /h = 7.371 tr
= 13.501 tr
Tong so lng bia a tieu thu = 99.000
hop
2. Chi ph c tr:
a. Gia von
=
6.000 h * 90% * 40% * 135.000 /h

+ 93.000 h * 40% * 135.000 /h
= 324 tr + 5.022 tr = 5.346 tr
b. Chi ph QLDN, BH, thue TTB, khac:

= 20% * 100.000 h * 40% * 135.000 /h
+ 4.047 tr
= 1.080 tr + 4.047 tr = 5.127 tr

= 13.501 tr (5.346 tr + 5.127 tr)
tr
= 13.501 tr - 10.473 tr
= 3.028 tr
d. Thue TNDN
= 3.028 tr * 20%
= 605,6 tr
Bai 38
I.THUE GTGT
1. Thue GTGT au ra
= 30.000 ket * 105.000 /K * 10%
+ 10.000 ket * 160.000 /K * 0%
+ 60.000 ket * 90% * 108.000 /K
+ 20.000 ket * 109.500 /K * 10%
= 1.117,2 tr

khau tr
=
=
9.200 tr * 10%
920 tr

= 1.117,2 tr - 920 tr
= 197,2 tr
II. Thue TTB

= 30.000 K * 105.000 /K * 50%
(1 + 50%)
+ 60.000 K * 90% * 108.000 /K *
50%
(1 + 50%)
+ 20.000 K * 109.500 /K * 50%
(1 + 50%)
= 3.724 tr
III. THUE THU NHAP DOANH NGHIEP

1. Doanh thu
= 30.000 ket * 105.000 /K = 3.150 tr
+ 10.000 ket * 160.000 /K = 1.600 tr
+ 60.000 ket * 90% * 108.000 /K =
5.832 tr
+ 20.000 ket * 109.500 /K = 2.190 tr
= 12.772 tr
Tong so lng bia a tieu thu 114.000
ket
2. Chi ph c tr:
a. Gia von
=
10.000 K * 90% * 30% * 105.000 /K

+ 104.000 K * 30% * 105.000 /K
= 283,5 tr + 3.276 tr = 3.559,5 tr
b. Chi ph QLDN, BH, thue TTB,

khac:
= 20% * 120.000 k * 30% * 105.000 /K
= 756
+ 10.000 K * 20 chai * 4.000 /chai
(vo chai)
+ 10.000 K * 15.000 /K (ket nha)
+ 3.724 tr (thue TTB)
= 5.430 tr

= 12.772 tr (3.559,5 tr + 5.430 tr)
= 12.772 tr 8.989,5 tr
= 3.782,5 tr
d. Thue TNDN
= 3.782,5 tr * 20%
= 756,5 tr
Bai 39
I. Thue TTB:
=
10.000 chai * [84.100 /c/(1 + 25%)]

* 25%
+ 8.000 chai * [85.550 /c/(1 +
25%)] * 25%
305,08 tr
II. Thue GTGT

1. Thue GTGT au ra
=
7.000 chai * 74.000 /chai * 0%

+ 10.000 chai * 84.100 /chai * 10%
+ 10.000 chai * 72.000 /chai * 10%
+ 8.000 chai * 40.000 /chai * 10%
188,1 tr
2. Thue GTGT au vao

= 50% * 2.399 tr * 10%
= 119,95 tr
Thue GTGT phai nop
= 188,1 tr 119,95 tr
= 68,15 tr
III. Thue TNDN

1. Doanh thu
=
7.000 chai * 74.000 /chai

+ 10.000 chai * 84.100 /chai
+ 10.000 chai * 72.000 /chai
+ 8.000 chai * 40.000 /chai
2.399 tr
2. Chi ph
- Gia von, chi ph ban hang, QLDN:
= 60% 2.399 tr
= 1.439,4 tr
- Thue TTB c tr
= 305,08 tr
= 2 399 tr (1 439,4 tr + 305,08 tr )
= 654,52 tr
= 654,52 tr * 20% = 1130,904 tr
Bai 40
I. THUE GTGT
1. Thue GTGT au ra
=
79.900 SP * 9.000 /SP * 10%

+ 39.800 SP * 19.000 /SP * 10%
+ 4.900 SP * 140.000 /SP * 10%
+ 69.800 SP * 40.000 /SP * 10%
+ 10 tr * 10%
= 496,33 tr

tr
=
80.000 SP * 6.000 /SP * 10%

+ 40.000 SP * 12.000 /SP * 10%
+ 5.000 SP * 130.000 /SP * 10%
+ 150 tr * 10%
+ 90 tr * 10%
= 185 tr

= 496,33 tr 185 tr
= 311,33 tr
II. THUE THU NHAP DOANH

NGHIEP
1. Doanh thu
=
79.900 SP * 9.000 /SP

+ 39.800 SP * 19.000 /SP
+ 4.900 SP * 140.000 /SP
+ 69.800 SP * 40.000 /SP
= 4.953,3 tr
2. Chi ph c tr:
a. Gia von
= 2.000 SP * 5.600 /SP + 77.900 SP *
6.000 /SP
+ 5.000 SP * 11.000 /SP + 34.800 SP *
12.000 /SP
+ 4.900 SP * 130.000 /SP
+ 69.800 SP * 30.000 /SP
= 3.682,2 tr

= 770 tr 10 tr
= 760 tr

= 4.953,3 tr (3.682,2 tr + 760 tr ) + (10
tr - 5 tr)
= 4.953,3 tr - 4.442,2 tr + 5 tr
= 516,1 tr
d. Thue TNDN
= 516,1 tr * 20%
= 103,23 tr
Bai 41
I. Thue nhap khau
=
1 TSC * 200 tr * 20%
+ 5.000 spA * 50.000 /sp * 40%
=
140 tr
II.Thue TTB khi nhap khau:
.
= 5.000 spA * 50.000 /sp * (1 +
40%) * 20%
= 70 tr
III. Thue GTGT

1. Thue GTGT au ra
=
4.900 SP * 200.000 /SP * 10%

+ 9.800 SP * 65.000 /SP * 10%
+ 9.900 SP * 85.000 /SP * 10%
= 245,85 tr
2. Thue GTGT au vao c khau tr

= 200 tr * (1 + 20%) * 10%
+ 5.000 SPA * 50.000 /SP * (1 + 40%) *(1 +
20%)*10%
+ 10.000 SP B * 44.000 /SP : (1 + 10%) *

10%
+ 10.000 SP C * 66.000/SP : (1 + 10%) *
10%
+ [121 tr : (1 + 10%)] * 10%
= 24 tr + 42 tr + 40 tr + 60 tr + 11 tr = c

= 245,85 tr 177 tr
= 68,85 tr
II. THUE THU NHAP DOANH

NGHIEP
1. Doanh thu
=
4.900 SP A * 200.000 /SP

+ 9.800 SP B * 65.000 /SP
+ 9.900 SP C * 85.000 /SP
2.458,5 tr
2. Chi ph c tr:
a. Gia von
= 4.900 SP A * 50.000 /SP * (1 + 40%) *
(1 + 20%)
+ 9.800 SP B * 44.000 /SP : (1 + 10%)
+ 9.900 SP C * 66.000 /SP : (1 + 10%)
= 411,6 tr + 392 tr + 594 tr =

1.397,6 tr

- KHTSC
= 100 tr
- Tien lng = 240 tr

- Dch vu
= 80 tr
- Chi ph tieu thu

-
= 160 tr
Thue mon bai, ....
- Chi ph khac
Cong
= 7 tr
= 90 tr
= 677 tr

= 2.458,5 tr (1.397,6 tr + 677 tr) +
16 tr
= 399,9 tr
= 399,9 tr * 20%
= .
Bai 42:
I. Thue nhap khau
= 8 oto * 200 tr * 70%
= 1.120 tr
II. Thue TTB khi nhap khau:
= 8 o to * 200 tr * (1+ 70%) * 50%
= 1.360 tr
II.THUE GTGT PHAI NOP

1.Thue GTGT au vao c khau tr
= 8 o to * 200 tr/c * (1+ 70%) * (1 +
50%) * 10%
+ 10 o to * 550 tr/c * 10%
+ 200 tr * 10%
= 408 tr + 550 tr + 20 tr = 978 tr
2.Thue GTGT au ra
= 7 o to * 820 tr/c * 10%
+ 9 o to * 600 tr/c * 10%
+ 900 tr * 10%
= 1.204 tr
= 1.204 tr - 978 tr
= 226 tr
III.Thue TNDN
1. Doanh thu
= 7 o to * 820 tr/c
+ 9 o to * 600 tr/c
+ 900 tr
= 12.040 tr
Thu nhap chu thue khac
= 7 o to * 902 tr * 3 Thang * 1%
= 189,42 tr
2. Gia von o to tieu thu

= 7 o to * 200 tr * (1+ 70%) * (1 + 50%)
+ 9 o to * 550 tr
= 3.570 tr + 4.950 tr = 8.520 tr
3. Chi ph ban hang, QLDN, dch vu sa
cha
= 15% * 12.040 tr
= 1.806 tr

= 12.040 tr (8.520 tr + 1.806 tr) +
189,42 tr
= 1.903,42 tr
= 1.903,42 tr * 20%
=
380,684 tr
BAI TAP THEM
Bai tai nguyen:

So lng tai nguyen thc khai
thac trong ky:
a tan khai thac
sang tuyen
tan thanh pham
b tan khai thac
a * 80%
70.000 tan thanh pham
b = 70.000 tan / 80% = 87.500 tan

Vay so lng than khai thac trong ky la
87.500 tan
- Gia ban 01 tan than sach trong ky

= 8.000 tr / 80.000 tan = 100.000
/tan
- Gia tnh thue tai nguyen tai ni
khai thac
= (100.000 /T 20.000 /T) * 80%
= 64.000 /T
- Thue Tai nguyen phai nop
= 87.500 tan * 64.000 /T * 4% = 224 tr

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3.

Khi xuat khau 100.000 SP F, thu

50.000 SP C * 72 USD * 20.600 VND/USD *

= 741,6 tr + 618 tr + 41,2 tr

2. Thue nhap khau:

Bai 2: ( thue suat thue XK 0%)

2. Thue nhap khau:

3. Do xuat khau 60.000 SP F khi a het

- Khi xuat khau c 60.000 SP F

- Thue nhap khau a nop cua

Bai 2: (thue suat thue XK = 1%, Nvu 3 b

2. Thue nhap khau:

- Do xuat khau 60.000 SP F khi a het

- Khi xuat khau c 60.000 SP F

- Thue nhap khau a nop cua

- Khi b tra ve 1.000 SP, doanh nghiep c

60.000 kg E * 1.000 SP F * 160.000 /kg *

2. Gia CFR = FOB + F

Thue nhap khau

4. Thue nhap khau (tam nhap tai

5. Thue nhap khau

6. Thue nhap khau

8. Thue nhap khau

II. Thue xuat khau:

2. Thue xuat khau (tam xuat tai

3. FOB = 4.950 USD/tan

+ 1.050 chai * 23.400 /c * 25%

+ 90% * 4.000 chai *

Thue TTB phai nop sau khi khu tr:

= 39 tr + 340 tr + 696 tr + 138 tr + 5,8

(Thue TTB?) Ban trong nc

= 90.000 chai * 79.200 /c * 25%

- So lt ru 400 trong 1 chai ru thuoc

Ngoai ra, doanh nghiep con c hoan

Thue NK oi vi ru nguyen lieu:

- Thue TTB c hoan:

Thue TTB khi tieu thu ru thuoc

- So lt ru nguyen chat trong 1 chai ru 0,5 Lt

- Ngoai ra, doanh nghiep con c

Thue TTB khi tieu thu bia lon:

Thue TTB khi tieu thu thuoc la ieu:

400 tr * (1+ 70%) * (1 + 50%) *

(32.000 SP 2.000 SP) * 60.000 /SP

2. Thue GTGT au vao c khau tr:

70.000 SP * 15.000 /SP * 10%

3. Thue GTGT phai nop

2. Thue TTB khi ban o to trong

* Thue TTB khi nhap khau o

3. Thue nhap khau

Ngoai ra, doanh nghiep con c

b. Thue GTGT au ra:

c. Thue GTGT phai nop

1.200 ch * 40.000 /ch * 25%

10.000 spA * 100.000 /sp * 10%

30.000 spA * 105.000 /sp * 10%

(90% * 30.000 spA * 100.000 /sp

[(1.000 spA + 50.000 spA ) * 110.000 /sp

5. 10.000 spA * 120.000 /sp * 0%

6. 10.000 spB * 170.000 /sp * 0%

7. 10.000 SP * [165.000 /sp* 90%/(1 + 10%)]

9. Gia ban khong bao gom lai tra gop

10. Gia cong:

Tong thue GTGT au ra

- Doanh thu SPD