hqcvi^nngAnhAng Bt thi k^t thuc hqc phAn

KHOA TAl CHINHM6N QUAN Lt THUE - FIN79A

B^^ THI S6: 04
Ap dgng cho khofi/ hft/ lftp:n.ji. ^^ ^
Cathi: ^ Ngfiy thi: C../fa/20JUNg^duyfttde:<ikUt.<:GS^faZ ^^
Dgi diftn Phong TT-QLCL:.^yufa^Ngabi duyftt dfi:.CL007... '

CSu 1: Nhgn djnh sau day dung hay sai, giai thich ngin ggn (3 dilm)
1.Cfic hinh thtic xti phgt vi phgm hfinh chinh vfi qufin ty thul bao glm cfinh cfio, phgt tiln, thu hii gily phep
kinh doanh.
2.DN bfin hfing sfi dgng hfta don, chting to khong hgp phfip nham giam so tiln thue phfii nftp nhung DN mua
hfing hfta, djch vg sfi dgng hfta don, chting to khong hgp phip chting minh dugc loi vi phgm sfi dgng hfta don
khftng hgp phfip thuftc v! bftn bfin hfing thi bj phgt 10% tinh trftn si tiftn thu! khgi thilu si tiftn thu! phfii nftp.
3.Trong qufi trinh thanh tra thu! dli vfti ngufti nftp thu! cft dlu hiftu tiln thu!, co quan thu! dugc phep khfim
noi clt gifiu tfii liftu, tang vgt liftn quan din hanh vi ttln thu!.
4.Traftng hgp DN cft ca sd sfin xult phg thuftc khfic dja phuang da thgc hiftn kft khai thu!, phan b! s! thu! phfii
nftp cho dja phuang. Co quan thu! kilm tra phit hiftn ngufti nftp thu! kft khai thu! khftng dung quy djnh thi co
quan thuft qufin ty trgc tiftp tig sft chinh cft quyen xfic djnh lgi so phfii phan bft cho cfic dia phuong noi huftng
nguin thu NSNN.
5.Ngufti nftp thuft hoac ngufti dgi diftn hgp phip ciia ngufti nftp thuft bj xti phgt vft cfic hfinh vi vi phgm vft thue,
hfta don, chting to thuftc diftn giim sit trpng diftm vft thul.
6.Rui ro thu! lfi hfinh dftng mfi ngufti nftp thu! c! tinh khong kft khai, nftp thu!.
CSu 2 (3 dilm)
Cfic mtic riii ro thu! theo phan logi qufin ty riii ro thuft doi vfti ngufti nftp thu! lfi doanh nghiftp? Ky thugt qufin ty
riii ro dugc co quan thuft ftp dgng doi vfti nhung nghiftp vg qufin ty thuft nfio?
CSu 3: (4 dilm)
Mftt doanh nghiftp tiong nam tinh thu! N cft tinh hinh hogt dftng sfin xult kinh doanh nhu sau (Don vj tinh: triftu
ding):
1.Doanh thu (chua cft thu! GTGT): 200.000, bao glm
-100.000 lfi doanh thu hfing xult khlu (du hi so xult khau theo quy djnh)
-95.00014 doanh thu tiftu thg mgt hfing chju thu! GTGT tiong nuftc
-5.000 lfi doanh thu tiftu thg mgt hfing khftng chju thu! GTGT ttong nuftc
2.Chi phi thgc t! phfit sinh (cft hfta don, chting to) DN da tinh vfio chi phi dugc trti khi xfic djnh thu nhgp chju
thu! TNDN: 170.000. Trong dft:
(1)Chi xfiy nhfi d! xe cho cftng nhan ttong doanh nghiftp: 50
(2)Thii lao trfi cho sfing lap viftn true tiip tham gia diftu hfinh SXKD: 300
(3)Thu! GTGT dlu vfio cua hfing xult khlu da dugc hofin thu!: 3000, thu! GTGT dlu vfio tuang ting vfti
doanh thu khftng chiu thu! GTGT: 100
(4)Tien phgt vi phgm hgp ding kinh tl: 40
(5)Cfic khofin chi phf ghi nhan (chua thu! GTGT) ciia hfta don mua hfing hfta, djch vg tung lln ttong nam cft
gifi trj to hai muoi triftu dftng ttft len het ngfiy 31/12/N doanh nghiftp chua ttfi tien ben bfin: 100
(6)Cac khoan chi phi con lgi dap ting dieu kiftn chi phi dugc trti theo quy djnh cua Lugt thu! thu nhgp doanh
nghiftp.
3.Thu nhap khfic
 -Thu to nhugng bfin mftt thiet bj khftng can dung 100, chi phi nhugng ban 10, gifi trj cftn lgi cua thiet bj tgi thai
diem nhugng bfin: 70
-Gftp vin lien doanh lien kit ttong nude (chua nftp thu! TNDN tgi noi gftp vin): 2000
4.Thu nhap miftn thu! to hoat dftng bfin sfin phlm lfim ra ttong thoi gian sfin xult sfin phlm thti nghiftm: 500
5.Lft du diftu kiftn kit chuyin ttong ky: 100
-Doanh nghiftp nftp thu! GTGT theo phuang phfip khlu trti; Nfim N doanh nghiftp nftp thu! TNDN theo thu!
suit 20%; khftng dugc uu dai, miln gifim thu! TNDN
Yeu clu:
1/Xfic djnh s! thue thu nhgp doanh nghiftp phfii nftp theo quylt tofin phfit sinh ttong nam?
2/ Anh/chj hay cho bilt si thu! TNDN tgm nftp tii thilu ttong ky tinh thu! cua cftng ty lfi bao nhieu? Thfti hgn
tgm nftp? Thfti hgn nftp hi so quylt tofin thuft TNDN d! dam bfio toan thu ding quy djnh phfip luat ve thu! vfi
qufin ty thu!?

(Thi sinh dugc su dung slide, sach bdi t&p qudn ly thue vd vdn bdn phap lu&t. Npp lgi de cung bdi ldm)