BQ TAI CHiNH HQC VIEN TAI CHINH VOM eg S\ Ban mdi nhat, “ee at. Pato 6 Foe ca of tonne se HAN ee ase 9 sag LAS 200 = ahPhoto: ~ a KE TOAN THUONG MAU IGR VU aw Cau 1: tai céng ty a, bogch toda theo phuong n>. xuyén, m6p thud theo phirong phap khdu tri, DVT 10004, a, 1, mua 1 Jo hang cita céng ty k theo béa doan 4.005 y 514 (da.o6 phiéu No Th, . 2) CT. 384 nhap kho sé 0254 cing ngay) Ne Sac ~ Gia chwa thué : 360.000 - Thué G" Tc 0 ~ ting: 396.000 2, Chi phi mua sO hang trén thanh tote Wie 000 ( phiéu chi sé 0089 fy ngay 6/4) o’Tt 1567 fe Te 451 OMe aay a Ne the 422 3 , Mua mét lo hang cuar céng ty B, theo GY 36 0059 ngay 10/4 0 FP 327 Gia chua thué : 330.000. weGIGT : 3,000. ~ tong : 363.000 Tién hang 4 than todn bang sé eet “A ps ngay 11/4) chiét khdu frm thanh todn duge huéng 1%. a ae ee } 4640 Gia’ Hi (686 hang trén duge doanh giao tay ba cho céng Ty C (1/3 sd hang trén ) theo hhoas don GIGT <3 - Gia chua thué: 150,000 ne 10%. Téng Bie165 000. khdch hang chap . ; Th &: AQ 20 Nol 1k 134 A65.070 nh§n thanh toan. 154 | C5 RSE | 197.0 (Shuyén bin thing/GHoTe GA (U3 16 hing trot) £2 ban 4.0607 xia & thud 10%) 40009 : : chua thué, thué 1 Oy Tea | No ea - Chi phi van chuyé trén dé ban chi bing tién mat’5.500( thud 10% )~ G O86 can Igi ~ np ho pt hig, fu fb igo chura thué 2.000, fo dj i Ie He weaD mayen.) You 9 ngay 12/4 thank fodn tién’ mua hing ngay 5/4, chiét khdu {hanh toén sém trong vang 10 ngiy. Mo’ Ie 337 996000 O Meus 39.040 Chie cde ban tattdt! t GRh515 3560 Me put 3: . Ge 0 ate Photo Ding Khea ! 3k \ 5, nhn duge gidy bao cé cia ngén hang soos 00321 ngay 20/4 te hang thanh 10) todn tién mua hang va co sé dai ly thanh todn tin ha \H0. Oy ‘(10 Web32 ['60'8? xudt kho giti bin mét 16 hang cho céng ty H, tj gid vén a, the” | | C6 Te 5h enw Dyogheo HPGTGT 36 0043 ngay 21/4. Gid ban chua thud la 21 000s J e511 Dinan’ 21.000. téng gid thanh toda : 231.000, KH 48 thank todn B3ng tin, 5125 2107, cng ty H tra tai mot sé hang do khéng ding hop ding theomgia 11.000, céng ty da nh§p lai kho va tra lai tién bing tiga mat, theo id INH KHOAN. hye Te we —) 1.NoTK 1561360000. & / azo | re Nog Tk 1331 : 36.000 C6 Tk 331 : 396.000. ow 2, Ng Tk 1562 : 5.000 . &) C6 Tk 1111: 5.000. 3, - Ng Tk 632 : 110.000. No Tk 157: 110.000, : Ng TK 156 : 108.000. ! ‘Ng tk 1381 : 2.200. No Tk 133 :33.000—200 =32.800: ~// | Cé Tk 112 : 363.0004, 3.630 = 359.370. C8 TKSIS : 3.630 Chiét khdu thank toén durgc huréng khi mua i + Ng TK 131: 165.000 » | C6 Tk SIL: = yi 2284 409 We a Ad UD C6 Tk 3331 ~ - NoTk 641 35. » Notk 1331 oe g C6 Tk 149233300 ~ VPhoto Dang Khoa ! A 3k 4, Ng Tk 331 : 396.000 7 C6 Tk 112 392.040 C6 Tk 515 : 3.960 chidt YAY thagh fedm\ik budag { ! 5, No Tk 112: 165.000 + 145.600 + 14.50 5. 009 wy C6 Tk 131 : 165.000 Co Tk 511: 145.000 C6 Tk 3331 : 14.500 Ng tk 632 : 110.000 C6 Tk 157: 110,000 6, No Tk 632 : 180.000 C6 Tk 156 : 180,000 No Tk 112 : 231.000 C6 Tk 511: 210.000 C6 Tk 3331: 21.000 7Ng Tk 156 : 9.500 Cé Tk 632 :9.500 No Tk 531 : 11.000 Ng Tk 3331: 11.000 C6 Tk 111: 12.100 Cau 2. Cong ty B hgehi\todn bang tén kho theo phuwong phap ké Khai thu Sle xuyén, thud GGT thea phuong phap khdu tric, DVT 1.000€ ves ip e bop havo 1, ngay 2/6 mug/mét I6-hangptheo HDGTGT sé 0046. Gia mua chia thué : ch oh 360.000. Thué 10% : 36.000. ting gid thanh todn : 396.000 Tién hang chua th: chi phi van chuyén thanh todn bing tiin tam tng theo héa don G’ 0096. Gid cudc van chuyén chua thué 14 3,300. thué 10% : 330. 2, ngay 4 iém nhan nhip khé thiéu mét sé hang tri gid mua chua thué : 6.400, of Gnguyén nhan, don vj nh4p kho theo sé thyc nhan theo PNK sé Wee 13f4 6400 fe’ te 564 $93 600 Chiie ede ban thie! Gite 4 390, CH)Photo Ding Khoa ! 0086. Héa don GTGT da 10%, 3 ngay 7/6 mua m@t 18 hag theo héa don GTGT sé 0089, 320.000. thué GTGT 10% : 32.000, tng gid thank og paz.ct ae sea 35 2 oy. ‘Tién hang chua thanh toan, sé hang trén giti ban thing ap ad io/néa dun GTGT sé 00068. Gia ban chua tau « 176.000. — 600. ting MoT 63 } 7 wares gid thanh toan : 193.000 2? cgttrss eS: te 4 De 2436 Chuyén vé nhap kho 1/2, gid gid hang nhap kh leach ne "8 OE, sb a AG hang thiéu chua 15 nguyén nhan, > aE fe a Qe ae oy ngay 9/6 mua mt 16 hang theo héa i OT ar 36 wo Gia ban chu (564 by fa :280.000. thué GTGT 10%: 28.000. tong gi n1 308,600. Wo fe 438 Lipp, ee s , a Tién chua thank todn, $6 hing mua Saito: BB kim fig han dap > ~ fe‘ ag | Kho Khéng ding hop dng, tri gi chua thud 7200))DN ai tr Iai cho ngudi bén, nhép kho s6 hang ding hop ddng, sé hafta ei ott dain ees 5, ngay 10/6 gidy bao ng sé 00468 thanh toa tif ima hang ngay 2/6, chiét khdy 7 hudng 1 % do ta tn hang sém the6 guy di re BEE ieeoy, \ 6, ngiy15/6 nhdn bang ké thank ting cho thal vide ta steang. Mua hang héa nhip kho, gid mua chia ob 000, hué GEGT 10%, chide khdu | ; ; We, nL, 0 On thuong mai duge huéng 1%, WT 152 a ra Chi phi van chuyén thanh tof bing tants pag co hf a don s6 0065; 10.000, thud GTGT 10%. . wh of? £20 7, nady 20/6 vay ngin hah ngan hinGhh folh tidy ae 9/8200, ie 321) | 1344 8, ugay 30/6 16 hang ra FRY 21 ch Jn the ap kt, pare os Av'Ie En S4ep LON \ 42 en, BORG B80 Gey 1, do 08 8 don neh i Wy, 2640 dinh khoan, tu’ She ap ko nes nen hee yon 98 duge 1 ud héng’Photo Diing Khoa ! 2, Ng tk 156 : 384.240 Ng TK 138: 6.400 C6 Tk 151: 390.000 Tk 1331640 3, No Tk 632 : 160.000 Nog Ti 156 : 150.000 Nog tk 1381 ; 10.000 + 1000 = 11.000 &® No Tk 1331 : 32.000 - 1.000 = 31.000 Co Tk 331 : 352.000 eo No TK 131 : 193.000 C6 Tk 511: 176.000 C6 Tk 3331: 17.600 4, Ng Tk 156 : 280,000 Ng Tk 1331: 28.000 C6 Tk 331: 308.000 Ghi don Ng Tk 002: 7.200 chiét khdu dic hwéng.Photo Dang Khoa! 3k 8, No Tk 151 : 360.000 No Tk 133 : 36.000 C6 Tk 331 : 396.000. Cau 3. Tai doanh nghigp C bach toda bang t8n kho See idm k@ khai No lt 682 jaune xuyén va tinh thué GTGT theo phwong phip ida rir, D = 1.0004 Cb M15 / gone nigay 2/3 xuat kho bin mot 16 hang tri gid xudt eae: co PXK sé 0002, NOTE 7 aba don GTGT sé 0005. Gia ban chua thud nie 10% : 7.000. GR5_ 9 oFFéng gid thank toan : 71.000. Da thu bing TONE theo ai iy in 6 sé 00008, CEM 40P4, agsy 63 nh duge gidy bao cha céng ty D nin duge I6 lang giri ban theo héa don GTGT s6 00006 cita ky trréc, gid ban chua thud 152. 000, ve OTST: YF 10%. Gia thye té xudt kho : 140,000. } yj [fame a Ith, 452 4 3, xudt ho ban mét 16 hang, gid xudt kho: dt PXK sé ook! bs Hod dom” GTGT sé 00009. Gia bin chura thué :851000, thué GTOT 10%, chiét khéu thuong mai 2%. Tién da a 22.000 ( PT sé Mie? eit it hang chép nbn than NaN 63, toan. joo ciel 4, ngiy 14/3 céng ty D thanh abd, i ty Hg. hidn SE Raitibg be” LOIGH | yl bo ©6 36 0007, chide Khu huang maieeng ty D dugehuing 1% ABE. sTeiy [2 OP waay 15/3 cong ty E tng nude tién mua hang bing tién mit theo PT sala ae 6, ngiy 16/3 xuat kho bén =e hang cho céng ty K gid xudt kho 110,000 theo PXK s6 0078 héa don GEGT a Gi bin gua thug 250.000, ud GGT | 10% : 25.000. Téng gid thanh | 00 > 5 Tht B82 |4oag w@ i ef oi) 20H Céng ty K da tra i hang bing tién mgt theo phiéu tthu s8%00b94-<6 | cén lai céng ty K ranh}todn. i 7, ngay 20/3 xudt id ging ty E do cong ty E da tmg truse tién, héa don GTGT. Gia ba Sate 60.000. Thué GTGT 1026: 6,000, téng gid thanh toa Mw ese wy WT gb4 469 C4 ip ER iL Sao a ic cde ban thiPhoto Ding Khoa ! 3k ce ee eee neeieneeneeeeeeneenee Sk, 66.000. Gia xuat kho 45.000 theo PXK sé 0079, phan cdnJai@bng.ty E chua thanh (fy dOc6 56 0996/ Cong tyK 4 Fad Ire G33 a toan, 8, ngay 25/3 céng ty K wa dt sé tién con ng theo y iB duge huéng chiét khéu 1% do thanh todn sém. DINH KHOAN: 1,Ng tk 632 : 60.000. C6 Tk 156 : 60.000 & Ng Tk 112 : 77.000 C6 Tk S11: 70.000 @ Cé Tk 3331 : 7.000. es 2, kh6ng hach toan vi né duge phan ae. 3, Ng Tk 632 : 70.000 C6 Tk 156 : 70.000 Ng Tk L11: 22.000 Nog Tk 131 : 69.630 — C6 TK 511: 83.300 [(» Co Tk 3331 : 8.30 AN TK 111: 165.528 Cé Tk S11: 150,480 C6 Tk 3331: 15.0) No Tk 632 : 140,0007) G2. (chy) 20620Ne Tk 131 : 206.250 C6 Tk 511 : 250.000 C6 Tk 3331: 25.000 7, No Tk 632 : 45.000 Cé Tk 156 : 45.000. No Tk 131: 66.000 C6 Tk 511 : 60.000 C6 Tk 3331: 6.000 8, No Tk 112 : 204.187,5 Ng Tk 635 : 2062,5 C6 Tk 131 : 206. 250. 1, ngay 3/2: mua mt 1 hang héa 6a don'cia bén ban lic 10.000.000, thué GTGT 10%. Chi lie ie 70,000, nang vé kiém nhin nap kho di, chura roe ang. Noe ws “moe AE 2. ngay 5/2: mua mét 16 hang d tri 190.000. 0008 Gtr Eine kiém nban nhép kho phat hign thid “mgt $6 hang gié ti cha thué GTGT | | 10.000.000 so véi héa dona r5 nguyen nhén, of ay ty mhap kiho theo sé thye han, tién chua thanh toa i Cole BI acaowg | @64 GP 3, ngay 10/2 : gidi quyéeséom i hy Pa we chuyén phai bai thuéng | cape ae 10" Ir 34 4owwo | theo gid ban la ! r 3S AO OD Ik 1: eA a on 4, ngay 14/2 vay ny hang tratién ane, 3/21 wee ‘ [ Melty Ui, | | | 5, ney 16/2 : nin dugc héa dim vé 16 hang da nhp kho theo gid tam tinh 1.000.000 ¢. Gia ghi.trétr bén giao 1a 13.000.000, thué gtgt 10%, chua thanh toan tién! Sogou 300.099 & Tess 4 up, ‘Chile eae banno fe 433 $00.00 cg Me 324 PSonOW Photo Dang Khoa t(o/fr__33f4 000.49 3k 6, ngay 20/2 : mua mét 16 hang gid tri 8.000.000, nee . Kiém nhan nhap kho phat hién thira mét sé hang héa tri gid 1 000006. ® en tha thyc aap iho luén sé hang thita. tin chwa thanh todn. Sd 7, ngay 25/2 : céng ty dB nghj bén ban bin ludn sé fang th 0 Pa Bay ay 2 Finca Bén ban da ding ¥ va da giao héa don, tiéa chua thanh toa Bh nun 00d z 9. On) Le 8. ngay 28/8: mua mét 16 hang tr] gia 15.00.0004) thud GTGF bli ios nhumg chua c6 phiéu nhip kho. Mw’ Tt 4 on cea "fap Foy vo BINH KHOAN: No’ 4. ip chub te He y . Ci fe B3r Yogren nbe’o, 1, No Tk 156 : 10.200.000 SN Ng Tk 1331: 1.000.000 C6 Tk 331 : 11.000.000 C6 Tk Lq : 200.000 2, Ng tk 156 ; 90.000.000 Ng Tk 1381 : 11.600,000 Nog Tk 1331: 9.000.000 Cé Tk 331 : 110.0001 3, No tk 1388 :12.000.001 €6 Tk 714: 1.0 4, No Tk 331 : 11.000.000» 5, Ng Tk 331: C6 TK 156? 2000, day la bit todn xéa biit todn truéc da ghi sd. Ng tk 156£13:000.000. Ng Tk $33: 1.300.060Photo Dang Khoa ! Ng Tk 133 : 800.000 Cé Tk 331 : 8.800.000 C6 Tk 3381: 1.000.000 7, No TK 3381: 1.000.000 No Tk 1331: 100.000. C6 TK 331 : 1.100.000 Gi théng phan anh : Ng Tk 151: 15.000.000. Ni ae: Co Tk331: sia C4u 5. Tai doanh nghiép hong ngoe ké tosa ‘Ba kD theo phurong phap Kidin K@ dinh thy, tinh thud gid tri gia tang thep Phuroog neo khdu trix, Sé du dau thang céc TK dau thang am | va Dn ann up - Tk 156 : 600.000.000 4 Es Coahs 56 500.299.Cn9 - Tk 151: 100,000.00. COTO Ae, 09 ON) ‘Trong thang cé cdc nghiép vy kinh té é pi sinh nhur hu su) ) 4, bap khé s6 hang mua cia céng ty hoailg-anli théo héa don GTGT s6°00098 ngay 10/4 : gid bin chera thud - $06,000. thud GTGT 10%. Téng gia that py toan : $50,000,000. tién that ch toda jifién hanh np eho di, He HoH Chi phi eaua sé hing trén tra bang tid wa815/000.000, thud GTGT 10%, eB 2, nhdp kho sé hang mua apg i ure tig tye jg 100.000 000d thi phi van chuyén bing tin mae 5.090008. {47 a 7 [aan oberg ae fa Quit ko ban hang cho, cong _ » Bid.wén 100,000,000¢ ( theo PXK 36 0079 ngay 14/4 ) theo“héa don GG 36 0065 cling ngiy: gia bin chua thué 130.000.0004. thué & GTGT:10 %. Téng gid thanh ‘oan , 3.900.000 » 4s Mon. FC) céng ty fan anh ch4j Bin. Ny ee Jatow on 6 ohGs “p00 4, doanh nahi on ore cla céng ty hoai thuong theo te, oar” 86 0078 ngay ATi gid hang héa chua thué ; 50.00.0004. thué GTGT 10%. Téng 55,009.00, ( 1g nhép kho thiéu 2.000.004 Chic ete bon aL A 789; aamap o> MOTE ON, / 2% ‘ne Ie tq 48000 Oy Ne 784 NET 453 500. O19 Co Te 354 55 00.000 10.000 yyPhoto Dang Khoa ! khéng r3 nguyén nhan ) chi phi van chuyén bing tién C5 2 200.000 i folie 64f tomar | trong d6 thud 10%, 9 MG Ee ‘120 09 | ft fq 22000 Giri béa cho » 100.000.0004 don GTGT sé 0086 ngay 22/4. Gia ban chua 3 thue. 10%. Tong gia thanh toan 132.000.060d. Giti bin cho dai ly ha an gia vén:100.000. ai 110.000 S008??? + : 2 No lit héng dai ly 2%, thué GTGT 10%. ee LY ¢” ‘o. Tipe 6, nhan duge gidy bao cla ngan hang. C _ yén va dai ly ha an thanh toin van oe Hog pitt er i eh 8. 4 nan da pS alegre dai ly. ie 625 e We? Ty iB y 3 tanvo “ih Singhs 2 dt 1, bidn bin bidh Ning nego co fe At 0D ap Oo Re 544 410 Oy BD INH KHOAN : diu Ki, ké todn két chuyén tr] gia hang-ha ton kho dau kj. Hie bry G7 = Finown + (505.90 - sro +9000) ~ gn.o0] . Soon fw’. 1632 42009 ao hi? 1k 56 9Rewo.cv9 CS ik bt) 1290.0009 5, xudt Ieho mét 36 16 han; 0098 ngay Ps Hoa 0d. thud ey, 482 MOTE PI D0 Te 50 Ad ng ty hal yi Co Tk 151 : 100.000. 1, No Tk 611 : 515.000.000 No Tk 1331: 51.5000 C6 Tk i :$50,000.000 C6 Tk MF 15.0003 2, No Tk 611: 100.000. lan anh) : 143.000.000 130.000.000 = re ‘Chie ede ban thi tot !Photo Ding Khoa! C6 Tk 3331: 13.000.000 4,Ng Tk 611: 48.000,000 +2.000.000 = 0.000.000 No Tk 1381 : 2.200.000 Ng Tk 133 :4.800.000 + 200.000 = 5.000.000 C6 Tk 331 : 55.000.000 C6 Tk 141 : 2.200.000 5, No Tk 131 : 132.000.000 C6 Tk 511 : 120.000.000 C6 Tk 3331: 12.000.000 6, No Tk 112 : 217.000.000 Ng Tk 641 : 2.420.000 Ng Tk 133 : 242.000 Nog Tk 635 :1.320.000 C6 Tk 131: 130.680.000 C6 Tk 511: 110.000.000 C6 Tk 3331: somo Cudi ky GTVTX trong ky = (515.000 A + 700.000 — 950:000 = 320. 996, No Tk 632: 320.000 \ No Tk 156 : 950.000 = _ ong > xD Yy ic bam the taeCau 1. Tai céng ty xudt ohip khdn T ké toan bing ti C eB phip ké khai thedng xuyéa, thud GTGT theo pp & cali. 1, ngay 2/3 mua mét 16 hang trong nude 42 phuc ac x tj gid moa chura thué: 900,000, thué GTGT 10%: 90.000. han S hi phi vin ae chuyén da chi bing tién mat 3.850 (da gdm cA , Ao} ais i Si " ed Eanen hinds Bia sé hang mua nj 2, ngty 10/3 chuyén mét pl 30.000 USD, ngudi mua 4a tra tién vio tai kKOdn again hang bing ngosi té 20.000 USD, 6 cdn Iai chua thank todn, biét tj gid yén fn cia i) hhéa xudt ban 1 300.000. chi phi kiém djnh hang xudt khdu da chi sin n mat41/000 ( gdm thud 10%) gay 1USD = 15,50 Thué sudt nhap khdu pai ng 14 10%, ty, 3, ngay 15/3 aie khdu 116 hang ey té 1USD = 15,2 16 hang trén - Ban thang tic tiép fang ty _ 16 bang, gia ban chua thué 600.000, thud GTGT 10%. Tin bai 1 cha thanh tin, - Giri bin thing cho dai ly ae hang, gid ban chua thué 350,000, thué GTGT 10%, hoa héng dai ly 5% trén ting gid thanh ton. 10 dt, chi phi van chuyén bang tién mat ca thué 10% 86 con Iai veef ap khau | 16 hang theo gid CIF : 35.000USD. ty io” al 35090 x 49,2 = 532.000 xudt quy 1 ae 2 5, ngay dude ety béo c6 cia ngdn hing: cOng ty a thanh tofn dts tién mua hang ngay b a khi da trir di chiét khdu thanh ton duge hiréng 1% trén & Chic cde ban that! a ‘iy thac) : 35,000Photo Bing Khoa! 3k téng gid thanh ton. Bai ly B ban hét 16 hing nhan ngay 15/3 “asp a tid sau khi di trir hoa héng dai ly duge hudng. 6, ngay 28/3, hang nhép khdu da vé dén cng, theo thong bi ail i quan, ud hap khaair phai ngp thud sudt 14 10%, thug GTGT hai pte 1a 10%. Céng ty X da ngp ho thud. TY gid thyc té 15,3/ USD. coe ae cong ty X da ban giao hang héa cho céng ty, theo héa don 7 cong ty Xchuyén giao, id thanh todn gém : gid mua theo héa dom thuong-maa eng BNO, thué nhap khdu 10%, thué GTGT 10%, ma 7, ngay 29/3 céng ty da thanh todn tién hoa vinheans =» bang tién mat theo héa don GTGT do céng ty X chuyén dén la 1 _ sf id GTGT 1a 10%) cling véi sé thué GTGT va thud nhap khdu ma (X da-tdp hé. ; DINH KHOAN. 2 lit: Kee | 2000 pone 10: 1, No Tk 1561 : 900.000 i PE ate ed TRAM 4y No Tk 1562 : 3.500 1 2 Ba BS Hen 5 2 ao “2 No Tk 1331: 90.350 aa! Al ©574331: 990000 ke) 2000 K 15/5 = AD Ong” C6 Tk 111 3.850 10.09 «15,5 = ASB 2, Ng Tk 632 : 300.000 @ a) 20.09 ¥ f55 = 465.09 C6 Tk 156 : 300.000 A, Ng Tk 641: 10.000 Ng Tk 133: 1.000 C6 Tk 11:11 Ng Tk 1122 : 20,000 * Na te 13: 10.000 413.515 "28.000 8 C6 Tk S11:AIG is + PI gia” hi dog Ne GOOD x 15,08 F 42. fax GIGl cua’ Ag nt: 14400 Photo Bing Khoa NIT b4, C6 Tk 3333 : 46.500 \, 2d 2 7 3, thué NK = 60.000 * 0,25*15,2 = 228.000 i. | ALG. Thué GTGT = 60.000 * 1,25 * 15,2 *10 %= 1.000 Wie 762 } 3000 Téng tr gid 16 hang = 60.000* 15,2 + 228.000 = 1.14f so a RIE (28 MOF AVEO Ng Tk 632: 1.140.000/ 2= 570.000 Fr bi 19 GF No Tk 157 : 1.149.000/4 = 285.000 CAL bone «S52 24 Ng Tk 1561: 285.000 fh 3223 22.02) Dey save “aero LPI (eyAD —bp0 on? a fo OD 34 COMP Nog tle 1331 : 300 ° ( 7G. C6 Tk 112: 69,000 * 15,2 = 912.00 ay iT C6 Tk 3333: 228.000 C6 Tk 111: 3.300 Te AD. 653400 | Ng tk 131 660.000 G35 L600 | C6 Tk 511: 600.000 134 OW C6 Tk 3331: 60.000 if Btw Ie 682 / 5 oy a hh 459 20 ? Me 2. LESFO ( Ng Tk 1331: 114,000 No? Tx 6F1 19850 C6 Tk 33312: 114. 4, No Tk 331: 35.0007 15,2 = 532.000 ° ce Pe 5H SDD cs Te 2282/0 atx Me, Wh x 25.00 7 153 2h g by gar de hog MO 23ND p U5y3, 0 to la 5, Ng Tk 112: No Tk 635 : 64 + yee’ GGT 7 htt; 905 cé 660.000 We Tk 156 54050 Nog 632: 285.( “opt 157: 285.000 No! Me 433 5Y90F pee Ch Me 330 649955 pu’ Te B34” 53550 4 SPOS = ANF se) AGB 2 tt M8 Ne “433 Aurd Ie 44 More + M24 io CUES gis ex wo! Bad pole 38/— G49955 - GAD Col Tk FE 38DPhoto Ding Khoa! 2 3k C6 Tk 511 : 350.000 C6 Tk 333: 35.000 6, thud Nk = 35.000°1015,3 = 53.550 Thué GTGT = 35.000* 4,1°15,3 * 0,1 =58.905 Tong tri gid hang nhap khdu= 35.000" 15,3 + 53.550 = 5800 No Tk 156 : 589.050. Ng Tk 133: 58.905 > C6 Tk 331: 647.955. & Ly 7, No Tk 156 : 10.000 » No Tk 133: 1.000 { > ) Ng Tk 331 : 55.550 + 58,905 = 112.455 é J C6 Tk 111 : 123.455 jy} a ~ Cu 2 cong fy nhap khdu Y, ké todg(hing tin ki theo phong phap ké khai thudug xuyén, tioh thué GIGT theo phuvng pip kifu rit, 1, ngay 2/3 mua mot 16 hang ci , a mr 6 thué GTGT : 300.000.000, thué GTGT 10%, chi phi van yen thank ‘ ai bing tién tam img : 2.000.000, hang nhép di kho. “Sap // 2, ngay 10/3: xudt khdu toag.bé 16 hing wiv ngiy 2/3 cia céng ty A cho céng ty NIKKO, theo gid FOB: USD, thud xudt khdu phai n6p 10%, chi phi kiém dinh da chi bang tién mgt 1 100d( trong dé thué 10%), hing xudt khdu hoan thank thd tuc hai quan4vé-chuyénra née ngoai( tién chua thanh todn, ty gid giao dich thyc #8 ugay tnlioso= 136 Sungay 13/3. Nhap khdu ty sti 116 hang cia céng ty SAMI theo gid CIF : 40.000USD thué: du phai/ndp la 25%, thud GTGT hang nhap khdu 10%( tién chua thank/tbén, ty gié-trong ngay 13/3 la 1USD = 15,7) 16 hang xt ly nhu sau > ~ / V Chie cic ban tite Tp , - -Photo Ding Khoa ! 3k ~% |G hang duge giao bin thing truc tip cho céng ty B, giébah gage thué GTGT: 480,000,000, thu GIGT 10%, cng ty B da than todn dt fua ai. nae vy" a thank toan bang tién mt 4.950.000 { trong dé th TOT. 4, agay 17/3: nhap kho 16 hang ahan xuat ty _ C. gié ahap kho 310.000.0004 & = ~ S,ngay 20/3: xuat khdu dy théc 16 hang nhén ey: ty C theo gid FOB 20.000 USD, thud xyat Ichdu phai n6p 20% c6ng tyda chuyén tién giri ngan hang n6p hé céng ty C, chi phi gidm dinh, 08 Es ttieenf mat 8.300.000, hang da lim xong thi tue hii quan, chuyéncho ngybi/mua va duge nguéi mua thank todn da qua ngan hang (ty gid ny iG rn 6, ngay 30/3. Phat hanh hoa don GPGT Vé-tién hoa héng xudt khdu Uy thac thu & cong ty C: gid chua thué GTGT ys 000.0000;thug GTGT 10%. Xuét quy 14.400USD thanh toa au khi di trt céc Ithodn thud nop asc ty gid thyc t8 xudt quy trong ngay v ja chi tit ) ~ %l6 hang duge nb§p kho di, chi phi vn chu! h6, cdc khodin chi hé, tién ho: a 15,3 (phan chéah lech ty 7, chi phi thu mua phan bdeho)ha sult Ban trong thdng 23.00.00 8, chi phi ban hang tap hgp duge (ang 2.300.000 9, chi phi QLDN tip lp trong thing 27.700.000 10, chi phi thué thu nh’ anh nghiép véi thué suat 25% ( gia dinh thu nhdp chiu thué bang loi nha 8 todin é DINH KHOAN? 1, No Tk 1561:3 No tk 1 100 Cihie ede banPhoto Ding Khoa | _ x» 2, No Tk 632 :302.000 C6 Tk 156: 362.000 Ng Tk 641: 10.000 No tk 133: 1.000 C6 Tk 111: 11.000 Ng Tk 131 : 25.000°15,7= 390,000 C6 Tk 511: 390.000 Ng tk 511: 39.000 C6 Tk 3333: 39.000 3, thud Nk =40.000* 0,25#15,7 = 157,000 Thu GTGT= 40.000°1,25"15,7%0,1 = 78,500 ‘Tri gia hang nbap khdu = 785.000 a) Ng Tk 632: 392.500 SQ Na tk 156: 392.500 + 4.500= 397,000 No Tk 133 : 78.500 +450 =78.950. = C6 Tk 331: 40.000* 15,7= pom C6 Tk 3333: 157.000 5 733312:78500 a) C8 TK 111: 4.950 No Tk112:528,000 \ \ C6 Te 511: 480.000-— \ 08.743931: 44400 OD 4, No Tk 003: 310.0 x 5, C6 Tk 003 : 319.000 Thud XK =20. aw ‘000 No Tk 1388 :€300>_ C6 Tk 11: Chie ede ban thiPhoto Dang Khoa! 3 Ng Tk 1122: 310.000= 20.000*15,5 y C6 TK 131: 310.000 da No Tk 338: 62.000 C6 Tk 112: 62.000 Ghi don No Tk 007: 20.000USD 6,Mg Tk 131: 16.500 C6 Tk 511: 15.000 6 Tk 3331: 1,500 >» No Tk 331: 24.800= 8.300+ 16.500 rs C6 Tk 1388 : 8.300 Le C6 Tk 131: 16.500 Ng Tk 331 : 14.400*15,5 = 223.200 C6 Tk 1112: 14.400*15,3=2 C6 Tk 515: 2.880 Ghi don C6 Tk 007; 14.400 USD 7, No Tk 632: 23,000 ~» C6 Tk LQ:23.000 8, No Tk 641 22.300 C6 TkIq:22.3 9, No TK 642: 27.700 Chite ede bgn thPhoto Dang Khoa! Ng Tk 911: 777.500 €6 Tk 632: 717,500 C6 Tk 641: 32.300 C6 Tk 642: 27.700 &~< Ket qua = 846.000+ 2.880 -777.500 = 71.380 Thué thu nhép doanh nghiép 71.380 *25% = 17.845 po= No Tk 821 : 17.845 a A) C6 Tk 3334: 17.845 =O Ng Tk 911: 17.845 rr» } C6 Tk 821: 17.845 Ww Loi nhudn sau thué : 71.380 — 17.845 = 53.585.) Aj Ng Tk 911: 53.535 eS C6 TK 421: 53.535 _ » &. y Cau 3. Cong ty G ké toan hang ae phap ké khai thuimg xuyéa, thué GTGT theo phuoug/phap khdu rirc6 tai ligu sau. 1, ngay 5/1 céng ty G vay ngéi Bonoon JUSD chuyén cho c6ng ty K dé nhip khau hang y thac, ttyr gia ome .0CO/USD. 2, mgay 6/2 céng ty K da hoan thanh tét viée nhap khdu hang héa theo gié CIF 100.000 USD. Tién hang ahah todn dit cho nguéi bin bing chuyén khoan, thué nhap khdu theo thud sult 109% va GTGT hang nhap khdu theo thué sudt 5%, Da nép hd cho céng ty G bing chuyén khoin VND. Sé hang da chuyén giao cho c6ng ty G da nhap kh chiphi van chuyén béc do cia céng ty K chi hd céng ty G bang tién mat 16,500.000( g G4 thué GTGT10%) ty gid thyc té trong ngay 16 3, ngay 10/3 céng iin hoa héng nhap khdu iy théc theo ty 18 2% g6m ca thud 1 a) inh trén ‘8id nhap khdu CIF va tién chi hd cho céng ty K bing chuyén khoan Bid tie té trong ngay 1a 16,2 /USD. Chite ede ban thiPhoto Dang Khoa! BINH KHOAN. 1, Ng Tk 331 : 100.000*16 = 1.600.600 C6 Tk 311: 1.600.000 2, thud Nk : 100.000 * 0,1°16 = 160.000 Thué GTGT 100.000 *1,1*0,05*1 6= 88.000 No Tk 156:1.775.000 No Tk 133. 88.000 + 1.500 = 89.500 C6 Tk 331 : 1.864.500 3, Ng Tk 331: 264. 500 / Ng Tk 165: 32.400 Ng Tk 133: 3.240 C6 Tk 112: 300.140 Bén céng ty K hoach todn ghi sé Ja: 1, Ng Tk 1122. 1.600.000 C6 Tk 113: 1.600.000 Ghi don Ng Tk 007: 100.0 Ey 2, C6 Tk 007: 100.000 US! Ng Tk 331 (131) :1.864.500 ‘ Ng Tk 3331, 88,000 | Co. 1125 ne .C6 Tk 3331. 3.240 Bi trir cong ag: Ng Tk 331: 35.640 C6 Tk 131: 35.640 a Photo Dang Khoa ! * 3k No Tk 112: 300.140 C6 Tk 331: 300.140. Cau 4, 1, Ng Tk 156: 1.000.000 No Tk 1331: 160.000 C6 Tk 112: 1.100.000 2, No TK 157: 1.000.000 C6 Tk 156: 1.000.000 ~~ No Tk 641: 294.000 a No Tk 1331: 3.000 _ C6 Tk 111: 33.000 &> C6 Tk 1122: 259.200 _ La C6 Tk 515: 4.800 Ghi don Cé Tk 007: 16.000 US) 3, thué XK: (100.000* 16,5 + 30.00 i= 8.000 Ng Tk 1122: 1.680.000 C6 Tk 511: 1.680.000 Ghi don Ng Tk 007: 100. 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