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100 Bai Tap Ke Toan Thue Co Loi Giai Dap An 130703031448 Phpapp01
100 Bai Tap Ke Toan Thue Co Loi Giai Dap An 130703031448 Phpapp01
thu sut thu GTGT l 10%. Vy gi tnh thu ca l hng ny l bao nhiu?
Bi lm
Gi tr tnh thu giao tng ca l hng :
Nhn y thc XNK 1 l thit b ng b thuc loi trong nc cha sx c dng lm TSC cho d
n u t cu DN b tnh theo gi CIF l 20 triu USD, ton b l hng ny c min thu NK. Hoa
hng y thc l 5% tnh trn gi CIF
-Nhn u thc XNK cho cng ty A 2 xe vn ti chuyn dng theo hnh thc i thu v 2000 chai ru
Vodka . Gi CIF ca ru l 30 USD / chai v ca xe l 125.000 USD / chic .Hp ng thu cng ty A
k vi nc ngoi trong 1 nm vi gi 5.500 USD . Ton b hoa hng u thc DN nhn c l 21 tr .
Yu cu :
1.Tnh cc loi thu n v phi np trong k bit rng:
Thu sut thu XK go l 0 %
Thu sut thu NK i vi ru l 150% , i vi iu ho nhit l 60% , linh kin xe my l 150 %
Thu sut thu GTGT i vi go l 5% , i vi cc hng ho v dch v khc l 10%
Thu sut thu TTB i vi ru l 75% , i vi iu ho nhit l 15%
Tng s thu GTGT u vo khc lin quan n cc hot ng trn l 3 tr ng .
Linh kin xe my l mt hng nh nc qun l gi , gi ti thiu cho 1 b linh kin xe my trn trong bng
gi ti thiu do b ti chnh ban hnh l 910 USD .
Hng ho NK t cc quc gia m VN cha cam kt thc hin gi tr tnh thu theo GATT.
Gi bn l gi cha c thu GTGT , n v chp hnh tt ch k ton ho n chng t .
T gi 1USD= 19.000 VND
2.Lp t khai hng ho XK i vi l hng go ni trn
Bi lm :
-Mua 200 tn go :
Tr gi mua vo : 200 x 3 = 600 triu
Thu GTGT u vo : 600 x 5% = 30 triu
-Xut khu 150 tn go :
Thu XK = 0
Thu GTGT c khu tr : 150 / 200 x 30 = 22,5 triu
-Dng s go cn li i 100 b linh kin xe my :
Thu XK go = 0
Thu GTGT c khu tr : 50/200 x 30 = 7,5 triu
Tr gi linh kin NK = 100 x 910 x19000 = 1729 triu
Thu NK linh kin = 1729 x 150% = 2593,5 triu
Thu GTGT khu nk = (1729 + 2593,5) x 10% = 432,25 triu
NK t quc gia N 500 chic iu ho :
Gi CIF 1 chic iu ho :
Tr gi 500 chic iu ho NK :
500 x 404,2 x 19000 =3839,9 triu
Thu NK iu ho :
3839,9 x 60% = 2303,94 triu
Thu TTB khu NK :
(3839,9 + 2303,94 ) x 15% = 921,576 triu
Thu GTGT khu NK :
( 3839,9 + 2303,94 + 921,576 ) x 10% = 706,5416 triu
-n v bn 200 chic :
Thu GTGT u ra tiu th :
200x15 x 10% = 300 triu
Thu TTB u ra :
200 x
Bi 10:
15
x 0,15 391,3tr
1 0,15
M t doanh nghi p sn xut hng thu c di n chu thu TTB trong k tnh thu c ti li u sau:
1.Nh p kho s sn phm hon thnh: 6000 sp A v 8000 sp B
2.Xut kho thnh phm tiu th trong k: 4000 sp A va 7000 sp B, trong :
- Bn cho cng ty thng mi 3000 sp A v 6000 sp B vi gi bn trn ha n l 20.000/ sp A v
45.000/sp B.
- V n chuyn n i l bn hng ca n v l 1000 sp A v 1500 sp B. n cui k ca hng i l mi
chi bn c 800 sp A v 1200 sp B vi gi 21.000/sp A v 42.500/sp B.
Yu cu:
Tnh thu GTGT, thu TTB m n v v i l trn phi n p trong k lin quan n tnh hnh trn. Bit
rng: Thu sut thu GTGT ca sp A v B l 10%. Trong k n v mua 5000kg nguyn li u thu c di n
chu thu TTB sn xut sp A vi gi mua 10.000/kg. Thu sut thu TTB i vi nguyn li u X l
55%, thu sut thu TTB ca sp A l 75%, sp B l 65%. Thu sut thu GTGT nguyn li u l 5%. nh
mc tiu hao 0,8kg nguyn li u/ 1 sp A.
n v khng c nguyn li u v sp tn u k.Tng s thu GTGT t p hp trn ha n GTGT ca cc
chi ph khc lin quan n sn xut v tiu th trong k l 6 tri u ng.
i l bn hng l i l bn hng ung gi, n p thu GTGT theo phng php khu tr. Hoa hng i l
5% trn gi bn. Thu sut thu GTGT ca m t hng i l kinh doanh l 10%.
n v thc hi n nghim chinh ch s sch k ton ; s dng ha n theo ung quy nh
Li gii:
1.Thu TTB u vo i vi 5000kg nguyn li u sn xut sp A:
Thu GTGT u vo i vi 5000kg NL sx sp A:
5000x10.000x0,05 = 2,5 tr
2.Bn hng cho cng ty thng mi
Thu TTB u ra phi np i vi 3000 sp A tiu th
Thu TTB c khu tr i vi NL sx 3000 sp A:
=> Thu TTB phi n p i vi 3000 sp A tiu th
25,714 - 8,516 = 17,198 ( tri u)
Thu GTGT u ra phi n p i vi 3000 sp A tiu th
3000 x20.000x 0,1 = 6 (tri u)
Thu GTGT u vo c khu tr i vi nguyn li u sn xut 3000 sp A:
Thu GTGT phi n p i vi 3000 sp A tiu th
Thu GTGT phi n p = Thu GTGT u ra Thu GTGT u vo
= 6 1,2 = 4,8 ( tri u)
Thu TTB u ra phi n p i vi 6000 sp B tiu th:
Thu GTGT u ra phi n p i vi 6000sp B tiu th
6000 x45.000 x0,1 = 27 ( tri u)
3. Tiu th qua i l bn hng ca n v
Thu TTB u ra phi n p i vi 800 sp A tiu th
Thu TTB u vo c khu tr i vi nguyn li u sn xut 800 sp A :
Thu TTB phi n p i vi 800 sn phm A tiu th
Thu GTGT phi np = (Gi TT ca HH&DV bn ra Gi TT ca HH&DV mua vo tng ng) * thu
sut.
Gi TT ca HH&DV mua vo tng ng = Gi tr HH& DV tn u k + Gi tr HH&DV mua vo trong
k - Gi tr HH&DV tn cui k
i vi nc ngt, bnh ko v thc phm:
i vi ru cc loi:
i vi chi tr em:
np cho
Vy:
Cu 2:
1, Nhp khu 3 l hng xut x ti M, c 3 l hng u mua theo iu kin FOB. Tng chi ph chuyn
ch cho 3 l hng t cng nc M ti Vit Nam l 10.000 USD.
- L hng A c tng gi tr l 18.000 USD, mua bo him l 2% gi FOB
Ph bo him:
Ph vn chuyn:
Gi tnh thu =
*) L hng B
- Gi FOB:
Ph bo him:
Ph vn chuyn:
Gi tnh thu =
-L hng B:
-L hng A:
Bi 3:
Ti cng ty xut nhp khu X trong k c cc ti liu nh sau :
1, Nhp khu 3 l hng xut x ti Hn Quc, c 3 l hng u mua theo iu kin FOB. Tng chi ph
chuyn ch cho 3 l hng t cng Hn Quc ti Vit Nam l 15.000 USD.
- L hng A gm 150 SP, n gi 3.000 USD/SP, mua bo him 5% gi FOB
- L hng B gm 5.000 SP, n gi 35 USD/SP, mua bo him 3% gi FOB
- L hng C gm 10.000 SP, n gi 10 USD/SP, mua bo him 2,5% gi FOB
2, Cng ty k hp
ng gia cng cho nc ngoi, theo hp ng cng ty nhp khu 120.000kg nguyn liu theo gi CIF quy
ra ng VN l 40.000/kg. Theo nh mc c giao th pha VN phi hon thnh 5.000 SP t s nguyn
liu ni trn . Tuy nhin khi giao hng th c 500 SP khng t yu cu cht lng nn bn nc ngoi tr
li phi tiu dng ni a vi gi bn cha thu GTGT l 100.000/ SP.
Yu cu :
Hy tnh thu XNK, thu GTGT t cc hot ng trn. Bit rng gi tnh thu nhp khu l
18.500/USD. Thu sut thu NK ca A l 10%, ca B l 15%, ca C l 20%. Thu sut thu NK i vi
NVL : 10%. Thu GTGT l 10%
*) Phn b chi ph vn chuyn cho 3 l hng.
L A :
+
=> Thu nhp khu phi np l:
L B:
+
=> Thu nhp khu phi np l:
L C:
+
=> Thu nhp khu phi np l:
2. Nhp khu gia cng cho nc ngoi th c min thu NK. Khi giao hng th c 500 thnh phm khng
t yu cu nn b tr li. Thu N pht sinh l:
Bi 4:
Ti cng ty kinh doanh XNK Hng H trong k c cc nghip v nh sau:
= 827,58 (1.000
6,78 ( 1.000)
=12.339.600 (1.000)
Vy thu TTB m DN phi np l 12.339.600 ( 1.000 )
Bi 3:
Cng ty A nhp khu mt mt hng vi s lng l 5.000 sp theo gi CIF l 54USD/sp, theo t gi hi oi
18.500/USD. Hy tnh thu TTB m cng ty ny phi np. Bit rng thu sut thu TTB l 35%, thu
sut thu NK l 10%.
S thu NK phi np = S lng hng ha thc t NK*Gi tnh thu
NK* Thu sut thu NK
=
= 499.500 (1.000)
Gi tnh thu TTB = Gi tnh thu NK + Thu NK
= 5.494.500 (1.000)
5.000
Vn chuyn n i l bn hng ca n v
Thu TTB tnh cho 800 sp A bn c:
Thu TTB= gi tnh thu TTB thu sut thu TTB
ThuTTBThuTTB
14.000
1 65%
800 65%
x 2.000 4.800.000
4.412.121,21( )
Thu TTB
12.000.000
1500 55%
5000
Vy:
Thu xut khu DN phi np l: 300.000.000
Thu xut khu DN phi np l: 396.270.000
Thu TTB cho hng trong nc: 2.172.413.793 + 187.826.086 = 2.360.239.880
Thu TTB cho hang xut khu: 229.270.500
Thu TTB c khu tr cho nguyn liu dung sx ra 2000 sp A l:
12.000.000
x 2.000 4.800.000
5.000
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