HQC VIN NGAN HANG DETHEKET THUC HOC PHAN KHOA TAL CHANIT THUR: FINOGA Dé THI SO 08 Tho gian thm bai: 90 phit Bz: Ap dying cho khdnhegp: 01 CR ee) Cath Ney thitionouNpay duvet Me... fol OTHK.VN ‘} 1 this soc NAy thi Joby tye Ravi Ay = / Dai dign phong TTKT sccscssrem nnn Ni gui duygt ABs... ae r. LLY thuyét (Chu 1 (2 diém)"Trnng hop ea vattuyhing héa mua vio dé phyc vy cho SXKD ciia doanh ae bung bj ‘dn tht thithad GTOT. dy vito e6 duge Khu tir khong? Cho 1 vi dy min . cin2@ iém) Nin djnh sau diy ding hay sai? Gidi thich ngin gpa 1. Chi tit Iuomg, tin ing va ede khodn php cdp pbAi tré cho nguti lao dng JA chi phi khong durge trir khi tinh Gri nhip chju thué TNDN ‘5°? 2. Trong kj, donnh nghi¢p kinh doanh nhidu hing héa, chju thud GTGT voi che mite thud sudt khie nhau nhung khéng bach todn riéng doanh 54 cia timg logi sin phim thi phAi ip aS dyng mite binh quin ctia cde mite thué sult thué GTGT khi tinh thué GTGT. a dg A oreo ‘6a don, chimg tir I8 chi phi duge tri khi tinh thu nhp chju thué TNDN 544 Tinh te ia tu do vif np a khng dem hao ch gu a dou be 0. Bal ip: = BAi 1 (3 diém) ‘M6t céng ty kinh doanh xudt khdu trong kjitinh thud 6 host dng sau: = Mua 100 b9 bin ghé, gid mua(chua thud GTGT): 10 trigu ddng/b9. Cong ty da xudt khiu duge 80 bd, chi phi vén chuyén hing dén cima khdu xudt (chua thoé GTGT) : 10 tigu ddng, gid ban tai cia khdu xudt: 16 trigu ddng/6 ~ Uy thac qua céng ty A dé nbgp kbd m6t 10 thiét bj sim xult. Tr] gid 10 Ang tai cita khdu _ ult 18-400 trigu dng, chi phi bdo hiém vA vin thi qué 1618.40 tritu dag, Hoa bag dy thi 8 tra (chura c6 thud GTGT) 5% trén gia tink thué nb§ip khdu -Nhfp khdu 100 chide didu hda nhigt 49 cdng sult 12,000 BTU. Tri gid cia todn bd 1d hing (pi cite kbdu xudt 1A 800 trigu dng. Khi lam thd tye nh§p khdu , Co quan gidm djnh chit lugng cia Hai quan xd nbn hing bj thigt bai gi tr so voi byp dng 20%, Chi phi via 1dcls cnt nn a mo ere P ei, ib chs thnk GT: 1a, tee dhe, iheg fy AB Da omg mvE 9D asa Sot 5 phai ké khad, np thay thud TTDB vA thud GTGT ca hing ga ching?» thing wan -y 3,Chxidt kd thank todn'ela bing héa Ih Kho) gid gik tinh thud GTOT cha hing hée 46, Ariat TRA 80 b= DE 02 LDding/Sal vA gli thich myn gon (1 diduv/chu) J,Ntp Hida tube gl 4 wa xult abo 14 bu xt oth wll Hid duel oh uh TTBB GK nd} Mii shgp ki twong ving gid tl bAng A cult Kil? Fah 2. ab tink doash hfo gia ng cho donh nghigp trong nude adn phn thue Af a TIDE ny wa Dn dh GT CTT UA pe 01, Ch MPIC & “gunn g Doan nghitp nbén ty thie nh§p hu bhng ha dug es xehho dy the? » jhaag phar VAT exe DH udu 3 de $5.Thué GTGT chu vio oa bang da donnh nghifp ty skn xult rm ding 4 trey ¢ nha tri,” OF MMDV © plac ru mac clad x FP ale/Oa/ TLBAl tip (Saiém) Anbip fidu ba mh 0 obng mut 12.000 BTU. Ti gif toh aan ‘hp i 11,000 trifu Bog. Kh lm th tye bp Ko, Co qui gid in lugag ofa Hai quan sie nbin bhng bj shit bp giA uj a0 v6i hop dng 20%. Chi ph vn chuyén 6 bang, nby i ira kdl yb din kho cia cng tu thud ogoti (chia thud GTGT); 20 tigu dng. Cong ty aX teu ide, gik bin (chu thud GGT): 13 trigu ddag/hide. oe 3.Mus 100 bo tin gh, gif mia (chi thud GGT: 10 tridu @Bng/b9. Cong ty AA mult hu dye 89 be, ae ex srl nn tab GTO; 10 lug gba ic ke sult theo hyp ding la 16 triu Gbaybp. - ~ . Feu clu: Xe djnh ede logl thud cing-ty pha? ke Khal Wo nfp tromg K)) Cho bide: Th sult thud np Hiku eda thi be 20% ta didu ba niet 4934044; ‘TTDB cia didu hda nbiét 6p: 10%, Thid bult thud aut Khu ea bin, Thud sult thué GTGT clacko host dng trem: 10%, cj estan Ae cataBALKIEM TRA 60 1 -DI OL 7 SF Liding Sal vb gilt ehich mein con iailevedu) 7 1 sae nnnguye ep nk db zo og nn roll by abi voi donnh nebitp ely wy ade vb hud XN ae bi nrg mi hal NET Dow epi nytod GTOT to FT ou ls tokn Mok OTT AS SCD ey cho SXKD? 3.Doanh nghity Kbdng phi 4Doanth aghidp kink doush XONK phil nfp thul TTB ebo bing béa ehju thud TTTDD &-V¥) moa eal theo hop db ksh 2? 5. Ca.s8 kinh doanh nbp thol. OTOT theo FPKT duge hotn thol GTOT nbu ob thud GTOT dla vio plhdt sinh trong thang elven dure ka tris blt ti: 300 trig tty 11? TLBAL t¢p (5 aibm) ‘Dosh aghitp nla xolt Hoh doash rays bi, trong k) tah tol ob edo nghitp vo (5 cit) -Trye tip bu thy trong msde 8.000 chal rugs Vodka. Gia bin chum thud GTOT cite los! neces coAy turomg ding IA $2.000dehai Vodka. ; Bch es ah eh ti a la te i oe hoe ‘dn chum: GTOT ik 3¢.000d/ebal, Trong ky eo kink doanh sult thks 4X alt wba durge 4.000 chafy $4 on la co wb my ts th trong aude wil gid bln chia thud GTC 1A . $$.000@¢/ehal. ‘i ; J . = ‘Nhhlp kha 1,100 chal rg, gta thud abtp ibku duge xd Aah 1A 149,0008/ehal, Trong qu ‘etn en th tp tl el vo Hl quan qui If, 08 rug ny bj vBboda fokn 100 chai. Sd etm Ii _ ge fe Kal vi ofp'@ly eo Jon bud hi nbifp kblu. Trong kj dosnh aghitp teu hp dage 600 chal rugu hp kk ny, gid bdo chisa shu GTGT 1A $00,0004/ehal. cet hal mb doen pel naan A oh nh cone? “thud nude thd nbgp Kb nga 8034, thd alt lu ros 0%, thod uli tho TTB cérragu Vodka ‘brag shfp Kh 1h 45%, thud sul thul GTOT cfs bing ha vA. dich w ttn dba 1A 10%, “shud OTGT Hp gp ttm che ba do, ching ea bg ie, djch vy mn vio trong k} duos kh tntr 1A 25,000,000, dt dba iif dinge ks trix trong 3. : stad aod OTOT Abt vbi blog hée ding 4d Kupln spl cho tnkeh log? (trong danh mye thufe mbéen HEHHOC VIRN NGAN HANG pi THT KET THUC HOC PHAN KAOA TAI CHINE THUE: FINOBA DE THISO: OL ‘Thii gian lam bai: 90phat Ap dung cho khoamenop: .. #1 Cathis.....2.......Ngay ¢! Dai dién Phong TTKT;,.., -Ngutri duygt dé:. 2. 1y thuyée (aide Chu: @ diem) Tai S20 ndi “KEL chuyen 18 edaldoanh nghitp thyc chit ld cho dosnh nghi¢p ket chuydn ui i Sta ky tinh thud tre"? Tinh bay qui dinh vA két ehuyén 18 khi tinh thud THON theo qui dinh hits hank? Clu 2: Trd Ibi ding(aai) va gidi thich ngin gona itm) Theo quy dink hign hanh, ed nhda rt vs Bid tr gia coh ki he dinb thu nbdp tinh thu TNCW cho oan thu nhBp phat sinh, | poaneue ‘inh doanh sin phim chi thud Trp Phi ke khai vi np thud TTB cho hing hae rong ky F =) nuhitp phat it hai tinh thud GTGT adj v4i phn hoa hdng 43 tA eto cfc dpi iia min Wp bém bang, ‘That OTGT au vio cia hang héa dona tei, ahiép tt sin xult ra diing ad tr9o ahi, bidu rang thi digye U, Ba tap BAIL diem) MX deanh oghitp kinh doanh X2NK trong tinh thud Lieu sau : netomat eae a a tte a ~ gid wud khdu 62.000 dbngfedy. $8 bn lai, doanh nighi¢p khong xudt ihdu ra quo addin doanh nahitp thube Khu ché xudt v6i git 65 000d/cty, ~ am j Peat § 900 chai eae opi Xt Phtp. Tr gi phi edn hop 1S NEB! thurong £00,000 abag Phi van chuyén va bao hidm 16 hi ean oa ER 8809 Sg Tong crn nghigp 48 tiéu thy tai VIN toan bd Fou nhip aéi trén, Gid bin cha thud GTOT 390,000 ad, 2 mS > Nhia np bid SLA sho ng tA 15.000 chai raul Y, wi bn tal ca Khoi 5 20000e@ny/cha. CH phi NEGA ee iil én cla. nhdp du tide cia todn 99:16 hing 5 trite dng. Hos hing dy théc dt nhda (chia thud GTGT) 10% gid nd. Che chi ph khike “ne ‘kht | nh8p du tidn coi ale bing 0, Yeu edu Xe apn ede ie u ud es dng deat nghitp pha ke Khel vd np trong ky c6 te quan tt cae boat ing ké tren. Biderdng: +Thué suit the NK ner Xx OM; rou ¥: 70%, Thud sult thud XK thude ta: +Thid sult thud TB thie I 7096; evga X: aq; map ¥: 55% + Thue sade thud GTGT ota thuds 14, rugu vi hoa héng: 10%4 4.2280 nbp thal OTOT theo phuong php EA iva the hi 4 Wma vio du thanh rodn qua gin hang. tna te th a hla ping thes phaong Php ti gt Bin dich + Donnh Khi nhdp kind. HEDIED A Bp he joni tid BAI2 0 diém) } Toi mot doanh tphidp sin xude- ong ndmn tind thud THON ed the Doan thu tidu thy sin phd: 20.000 Tou chi phi sin x udt kinh down de doanh nghi¢p ké kha 15,000 (6 6 hb dam, eticing rie ‘bop php) TONg dos ‘eu. sail (dom vj tinh: trido dng) ~ Chi tr8 Ini vay phye cho sin ull kinh doanh 6: to 46 $00 1h tat NHTM voi Ut sult 10%/namm.: Pda Fa i Skirt et 26min, ~ Gfe Kot eh edn diag rr then qui dink 3. Thu ‘te phet vi phom hop ane kin tf 100, 4.7, 6011 Khodn dls tr ra nutbe goa 1. RBoan IN NEP Ady diroe ibn thd tl made sed RR et MEN AD ye Yeu chu: te ainh thud TNDN phat nee y DNa thud OTT theo PPT, Glu ooh snh tin it rong 4 De 100 ao ier hen de me fia ee soil te ghee lege Op di: vin didu le Lat it co ban NHNN ( bi ene AY tt 6¥nAm. oa doch ehtpueaahenes ae dah thud 2 ida v6i VigiNem. (Shih ven khong doge nedung {011d Bhi tion Ba api. alyHOC VIEN NGAN HANG a HUONG DAN LOL GIAL VA DAP AN KHOA TAL CHINN DETHEKETTHUC HOC PHAN: THUE - FINOGA DE THISO: 02 Ap dung cho; 1 agi hoc chink quy ,, Ca thi: Thi Bian lim bik: 90 pha. od. Nay this ..S/2018 igdi duyet dp ans. 1. Ly thuyér Cant ~ Gil thich Iy do (0,5) ~ Quy djnh chuyds, 18: (1,5) Céw 2: tnt Idi Ging (hoge #0), Bil thich ngin pon 9,5 diken/p J. Sai. Glan trtr gia can, chil dp dpng abi voi thu nhgp tir tity, long, tiés ebng 2. Sal, Newt ké kehai, nop thul TTDB ia Reubi sin xuht hing hoa, kinh doanh hip khdu hang hoa thuge ign chiw thud Trp, i Si nbn cx tr gi Viat Nam ich vy chiu thud TTB hope 4. Ding. Doanh nehigp trd hon hong dupe ke tal, Whbu pric thud GTGT di voi tid hos Ning 4 tracho She dai Ig, 4 4 Sal. BAU thp 1.3 dim) dom ¥itinharidd ding! + KEKHALVANOP TAL CO QUAN HAL QUAN ~ Xudt ktabu thude ta Thé XK: ~ Ban cho dosoh aghigp trong kw cht xu: Thu XK: 0 > Nhip kh rg togi x © Trigid NK: S10 © Thue NK: 102 0. Thué GTOT: 79,56 Eo Hab vp tus (tat vke np A) ‘| © Trigid NK: 800 0 Thué NK: $60+ Chiphi kh: s ‘Thad GTCT phi np 229,46 ‘Day 2: (3 didn) Den vf sinks trig bmg, 1 Dowinh the 20.900MOC VIEN NGAN HANG ! pe TM KEr tHe HOC rudy KHOA TAL CHING THUL- FING, DE THT S6 05 ‘ThOi gian Lim bai: 90 phe Ap dung cho Khda/héép: Dai hoe chinh quy Cathi: .2....._Negay t Gf EL Ngay duyét aa- , Dai din Phong TTKT: Httseceesecani NBUGT duyét dé: i i LLY THUVET (4 aim) Clu 1:(2 dim ) Hang hda thuge ‘inh doanh Xudt nhigp kbd dé hSng? Trung hop doanh nghi CSKD XNK thay 4bi thé nilo? CELA Gién chju thu TTDB Khu sin gut vat khdu theo hop dang kink t& thi beh 6p khong xudt kids ma 43 fa tigy Ciu2; Trd Wei ingsai vi gia chien ogi Bon 2 diém) |. Chi tr Ii vay sia doanh nghigp cho cie tb chide tin dung cé trudng hgp 1A chi phi duge tet khi tinh thu nhip chiu thué TNDN 3. Thue gid tri gis ting 48y vio cia hing ha domh nghifp mun ng cho Kduuytn eps, quing cx: durdi ede hinh thite phyc va cho sin xuft inh doant hing ha dich wy vi chi thu GTGT ti son du tris, 4.Hiing héa xudt khdu thdng phai tinh thué GTGT du ravi duge khiu tris odn bg thd GTGT die vio. u, fAtrAP ‘Bail: Gdiém) -Mit cing ty Kins doom 20VK trong thing tinh thud o6 tin hn sus WU Nh§p khdu hing ign tir gid tinh thud nhip khidu 2.000 trigu ding, Trorig kj cdng ty dt bin dupe 2) a hing v6i doanh thu chya thug GTOT IA 1.800 rigu ddng, coal plmunchn con CTOTNORaM cages Tate rad aee a TOE IRIO dg dws See Ree TU ee FOB la 100.000 ddng/ chai, $b <6 lal cng ty dtu thy trong nue vdi gi 130,000 ééng/ chal. aeet fing. cng | a0 cho mt chi nhinh bach taka phy the 6 kh ia phuong ane cilleta 491 29 inch kém Phigu sudt kho kiém vn chuyén nib kim Lia ld ‘dng n6i bp. Cub thing chi nhinh bdo vé da bain dupe 30 chige vai git chu thud GTGT 16 $8 itu déng/chike. 5 : ‘Yeuciu: Xée dish thué GTG, thué THON, thud XK via thud NK chngty ;BIER ri ng Thot suit thud NK hing. sige th 183% j the 30% , hud sud thé GTGT eta cfc mgt bibiog fd, dich wy hae dog Katt 000.000 ang. “ chibi ign ding quy dinti da dom, etn ti Cong ty ngp thee theo phisong phip Ehéu tir thud, ihye hited Nba da fa min vio 0& chime tir thanh (on quad hits hing. Cog Ly da op thud GTOT cia hing ida. WB. (iE) Mot dounh naghigp A teong ky tinll tho o6 thi Ligu sass: (dow vj tinh = trie ing) 1, Dowah thu 120,000 2. Chi pli pit sind lid quan dén dant thu trong ky ( di hd don, ching 03 bp 1) ~T to e- h 4onighd the ih te pp i chi pt. 350 zt phi dich vy mua ngodl (¢hua thué GTGT) 1140, trong dé (40 4a tién thug eGa hing tril trunde cho 2 “aioe ool a sateen 0 ted bling tin mie - Chita wh iva co santa slat 10.550 ; thyechi trong tim 10,000, «Chil phi ichdy hao TSCD api phiia xudng sin zcobt 14 1.220, trong 46-20 Hi mile trich kbd hao TSCD a ngimg boot ang rong 24 thing ota chin. ~ Chi dng bh cho bgt phy not dia phuong: 10 + Chicky ndi nh vue a ‘vio sin saidt 2.000 , ~ Teh ony. pgs CEE ea ne ee fri von. ‘$d nlm : 100; tri gbo cho nga hing: 1 ~ Chi pat np phat vi pham Hp dng kind 20 < Thal THON iam nip 2300 ‘Che chi pl eb fyi dps tr theo guy dink Vln apy ph gpl hu Ks mo Th ba pit doen orgHOC VIN NGAN HANG HUONG DAN LO GIALVA DAP AN KHOA TAL CHINE DE THI KET THOC HOC PHAN: THUE + FINA DE THI SO: 5 Ap dung cho i hoe chink quy Tho gian lar bai: 4 pp Ca thi: 2 Ngiy thi: 26/6/2018; Nauti duyét dap an: «EO _ 1. Ly thuyét (4 dim) Civ 1, (2 diem) - Trutmg hop doanh nghigp trye tip SX sau dé trye tifp XK: Khong chju thué TTDB, thut GTOT 0%, (0,754) ~ TH doanh nghigp tryc tiép sin xult sau dé bin cho CSKD XNK 4¢ xuit khiu theo hep dong kin tf: khéing chiu thué TTB, thud GTOT 10%, (0,756) ~ Néu CSKD XK khéng xuit khdu duge mA dé lei tiéu thy trong nude thi co x KDXK ‘hii np thué TTB d6i véi hing tidu thy trong mun va thud GTGT 10%, (0,54) Chu 2. (2 didn) — Chi trad oi ding/sai khing cho diém, C6 gidl thich: 0,254 Gidi thich Ging: 0,54 1. Sal. Tring ligp chi phi Iii vay cia von vay phys vy SXKD trong kj, vay VDL cia thd, phn yon vay ong ng vGi VBL sha du la chi phi khding due tris 2. Sal. KhOng bj khbng ché ma duve tris theo 36 thye chi vi ed HB chimg tir hop phiip. 3, Diing. Moi tiniomg hop doanh aghiép mua ngodi hoje ty sin xudt HH ding dé khuyén ‘mpi cho khich hing, phye vy cho vige tao ra doanh thu HH chiu thud GTOT thi uhue du ‘vio Guys hii Iris toin bo new di cfc diew kign khbc. 4. Sai. Hing XK chju thut GTOT 0% (néu di ede did ‘ oats Rawat ( Kita quy dink) va dunge kh tri IL. Bai Gp ‘Bai 1, (12 x 0,254 =34) KE khal tei COUQ + NK hing dign tir: - Thué NK: 100 - Thud GTGT; 210 + XK regu = "Thue XK: 4 KE khai tyi COT + Thut TIDB = Kugu XK: KOT. ~Rugu TT trong nine: 90 + Thut GTGT + Thud GTGT lu ca: 246,5 ~ Bin hing DT NK: 180= XK magn: 0 | ~ PP eugu trong nue: 39, \ + Ban ivi: 27.5 | + Thad GTCT daw vido dheye Addu tri 245 NK hing ig at 210 | ~ Mun $.000 chai rue; 30 | oKhie: $ + Thug GNGT phat np: 1,5 | Rai2. (IS x0, ol_ HOC VIEN NGAN HANG KHOA TAL CHINE: iNgudi duyét dé:. higp nao hing héa- mua vio phuc vy sin xuat kinh doanh, bj tn thit la chi phi IDN theo quy dinh hign hanh? Truimg bgp nio la chi phi khing duge tri? 3. Trong moi truiing hop, de quiin li va sir dyng héa don. 4. Doanh nghip khdng phat tin TE. Bal fp Bii1 @ Giém) : , Doanh nghigp kinh doank xudt si g by tinh thud od a Tigu sau -Nhgmr nhp khiu dy thie cho cong ty Aj 2.000 chai rugu, gid bén t9i ctr khdu xuit $00,000 dogheba;phi vin tl vi ba ts i da ua Kidu nhip du tién 10,000 dding/chai. Cac chi phi khic tinh én phi vin tai vi bio hiém tink dn cita nh§p kha coi ois bang 0. Trong qua trinh vin cusyes, xép d0(-hing thude khu'yyc Hall quan quiin ly) v0 100 chai, 4 dupe co quan ¢6 thim quyen git Ginn. Hoa hing iy thée dl nin 3% tn 4 nhap, A + Mua 300:tin goo cia: 1 cng ty thuong mai dé xudt khdu wGi gid mua chua thud GTGT 3,5 tity ahnp/a, Doane renite eReaeet todn bd sib geo nay vai gid bin xuit tgi kho 1A 3,8 trigu St phi.vdm tii, xép do (6i edng sult phil tricho edng ty vén thi theo gid chua thu GTOT 500.00 a § :y -Nhfip Khiu 1000 chiée ditu da nhigt 48, efing suat 12,000 BTU, gil FOB xudt ie Phi van tai va bio higm dum 16 hing tis cia khdw nude xudl vb Vidi Nam ih bang tj MH iio ihe ‘Trong ky doanh aghigp ding héa don GTGT xu cho dai ly bin ding gid huong hoa $00 chiéc vai pi bin chura thué gtgt 4,4 trigu ddngéchite, Cudi ky dai {yd bin duuge 200 chiéc, Hoa hing dai ly A ted (chum tho GTC) tinh trén doanls thu ti€u thy. aVeil hus Nae dink cde lout thud doanh aghiéy hai KE Khai eB nip Ura ip 0 fen? nl lane “Tht lt had lt pK po 2% hud sub Val hb iby not sult trod TTB rvgu 30%, dieu fda 10%, thue sul OTOT cia HHCY: toys DV smu ngodi tic t6p-bop tren ha din GTGT: 10 tvigu ny. Bonnh nghit GTOT theo. PRT, Thut GTGT ddu vio phil sinh dd dieu Kim dupe: hii tis, Tiga USD=22,000 VND, Doanh nghigp di nigp dit ele lop thuedskhi mh see, Bhi 2G diem) Trich thi ffs ha doanh nghigp sin ult isinh doanh trong ky fod thvd:{ dom vi tinh steibu dog |. Doan tha bin hing: 128.300 2. Téng.chi ph phla bb iuong ting'eho hing tigu thy (ed ha don, ehimg tt hop php): 125.000, tong LS ~ Oh ph thd TSC 1120, ong 820 leh phd no cba I TSCD di hdt si dung tung dtoants nghigp via tip tye rich kha hig trong nlm nay ‘att mes eH (co ta TCT: 30,2108 vt ay bh i po ra dan hu “Tien hang cline near gs g: 22,400, HEt thai ban quyét tobe thud mbar mdi mye ehi- 22.620 + Chi bdr cho giadinh 1 ii 5 haetataets Me eet = Chi thing: DN: 100 Sites ou Ven edu: an i 'Bid| ng: DN kkhdeg hong uu di ing, by np thu GTGT theo nghigm thu sing ktm SXKD, OF | RBhiEp 8 1850. DN bing thye hide tr| a7 se NO AN HANG NO NA TAN CHOSE AP dyng cho khod! ha! Ip: DUCA Cae 1 Neay the 2 Sarit. _ aby tp Dei a TrkT Casi y2di + HH, vt wa abn ths, bone do thign tal, hol tink vio chi phi duge' ws (CP lata Sao A oreste shay bi qu rind sinh He fpudmp hot nam rong, inh mS TDN fy JMB. oe ae Minh ko CP OT: Hipage Ink > Kading OS tinhwbo CP DT 20,5 diben) = van mann neo cae NE? SF hidn khong due bi py Obi wii TN te abe en ebng 08 cAnhincu id o VietNam ee Jhon HEE git cong ma khONE NOP < 200.000 va ngudi mua KROME yeu Sr aaa mo “rr hap nate BigN Tag ga ek er 2 Khia thy hign ding theo ine. her ‘eb: © yin hig 8 bn ‘Thel GTOT ah aHQC VIEN NGAN HANG KHOA TAI CHINH Ap dung cho khéahé/lép: Ca thi: %........Ngay Dai dign Phong TTKT: Ly thayet Ciw 1: Taxing hop cia vil tu, hing héa mua vio 48 phye vy cho sxkd ela daanh nghigp bi thn that thi vat dil vio duge Khu tri Khdng? Mii dy Civ 2; Ding sai giai thich ngin gon 1 chi &n litong, tién e6ng vi cde kon phy cip phii tri cho ngudi leo d6ing Id chi phi khing uige (rir J h 2. Doanh nghigp mua NVI dé phyc ry sin xudt kink doanh, trong ky-chua si: dung hétsé NVL 43 thi vintinh vio hi phi duge tris toin b6 gid tr] NVL mua vio. 3. Kinh doanh nhigu hing héa, khéng ghi r6 ti sa0 thi sp dyng mie thud sudt trang bink ki (inh thué GTGT phii ndp. 4. Theo lug GTOT hign hinh thué GTGT ép dung cho tit cd hing hia, dich vy ding cho sin wut, inh dan tt ding tg VN Ti Bai tip Ciu \ Cong ty wong ki tinh thie 06 ede ti ligu sau: 1 Ay Cn ee ae inh cts phin Hai quan), Gis ban tg ciza Khaw $00 000 d/chai. Chi phi vén ti, bao hiem tinis dé, cet Khiu suit 1h 100.000 d/chai, Hoon hing $%, Thué sult NK nigu 70%, TTDB rucu 10% 2. Mua 300 thi yao eva cty thong mae di XK. Gis mua chua-VAT 3,Stri¢u déng/ tin. DEXK hét vs gis 3.Strigu dong! tan, Chi phi van tai, xtp dd tdi cling xudt phe tra cho ety ¥n thi theo gia chun VAT 300.000 didn, Thué sual thué XK 2% 5 3. NK 1000 chiée digu hoa nhigt dé céng suit 12000 BTU. Gié FOB tai edng cide vE VN = SOUSD/chiée, chi phi bio hiém vi vin ti dung bién 3% Gil ty nhip khau. Thud sult thd NK 20%, Thué suit TIDB= 10% ~ Trong ki ding hia don GTGTxul cho dail ba ding gid hung hiring Ida li $00 chic vs gid hua VAT 35 trigu déngichite ~ Dail bin ducic 200 chiéc, hoa hang dgi ly'5% 4. GTGT hing mua ngodi kisie =10 trigu Yéu cduz xic dink cic loai thot ebng ty X phil ndp lién quan dn tinh hin’ trén, Biét ring 1USD = 22000 VND. Cau 2: MOt doanh nghigp trong kinks thu TDN 6 ef tl ifu sau ( dom vj tinh: trig dng) Doonh thu tiéw thy sin phim; 35000 Chi phi doanh nghitp ké khal dé xe dinh TNCT 1 32000 ( ¢6 di ha do, ching tir hop phaip). ‘Trong 66; * a Ps + Khau hoo TS(2B 4300 (bao gdm 3300 fi khdw hao theo phuong phip bind quan, 1000 I kia tao theo sin phutm ) eswang hp * Late hog a og, 100 trong 8 40048 tk ong Geusrinacn typ curio Wh eta CN lb vy pags vy tea dt Aint lon 8 G44, Tron od 500 Th \ ob Tr eth. rig nn vido rong doanh ghigp ee a) cep 1 Ubchtod Wah gd a gi pi bos pil tars 200 a Tusa ath basen ipgh vines tha vid Un ile ia fom Oho ard chi abi Sa Chita TSO ui thé ndy: 30 (Trong hop dda thie tbl win ny ea esereese ek it i hag ga dct da ‘ng ted tab bo eh ph Kin dah, + Ohi bgp abaghish 90 itn Golf cho gin she 214 esky TCD 400 irae HOC VIEN NGAN HANG HUONG DAN LOI GIAI RHOA TAI CHINA bE THI KET THUC HOC PILAN THUR, FINO sho Ap dong cho bel! bt lbp: DCO. i lk bi 90, Clik Npty i 2982007. Nyay mip dip STIG ob: be Dai dite PHONE TT RT: ccc Newel dud dip dnc “Te os Ciut * Thué GTGT du vio cha MB, vét tu phi bj idm cbs, bj hing do thite tai, ted how, wi nen bit mge Kinting diege boi thurimg, Cie truime hop tin that Whdng dupe bio hidm.... thi méi duage lahde tris todm tis. # Vidy mint how Chu 2: {-SAI. Khon chi nly a8 Khéng dire tinh vio chi phi duve tit bu hl ches pn mp Wb 20 quytt sod thod mii thve t& chun chi tis trng hyp DN 6 tich ip quf dy phon. 2. SAI. Chi tinh vho chi phi duve tris phn doanh nghiép si dang cho SXKD tong ty tinh thud. 3.SALPlhai dp dung mic thud subtthod GTGT sao nhdt lim edn e@ tink thal GTGT au ca 4. SAL Thu GTGT in dung cho HH, DV ding eho SXKD vi tka dng & Vide Nam (bao glen ck iit DANTE Scie ek ahin & muds ogo) Wit, DY tute dS tvomg bog chu had GTOT. BAITAP i KE KHALTAICO QUAN HAIQUAN + Regu nhfs ohip khiu dy thi: - Thad NK: 6783 = Thad TTD: 494.19 - Thed GTGT. 214,149 G90 xuat kha = Thud xude knbus 25,8 + Ditu hoa nhigt dO hip Khaw ~ Thad NK: 407,88 - Thad TTB: 244,728 = Thé GTGT: 269,2 KE RHAT TACO QUAN THUE + Thud TTDB phai ngp = Thud TTDB cua didu hod bin ra: 159,1 ~ Thud TTDI cia didw boa duge Khsu tri: 122,364 + Thad TTB cin didu bos phai nop: 36,736 + Thué GTGT dhe ra: 179,845 urd Hos bbevg nin iy thks: 4,685 Geek Som - - Dit boa abit 0 bin rm + Thud GTGT din vio duge khdu tri 402,7 ted = Didu hoa nhgp khdu: 269,2 + Gao mua viv: 103 = Dich vy vin chuydn: 15 + Hoa hn g tra dpi ly: 3,5 Chi phi khkc + Thud GTGT pha ngip: ~ 222,855 nd DAI2, ‘Doan’ thu tinh thud: 35.000 2 Phage hee 32,000 — (400 + 36 4200 +300 + $0 +214) ~ 32.000 — 1.200 = 30/800 3, Thu mhdp khibe: 10030 = 50) 4. Thu np chlu thud : 4.280 SOTN tinh thud: 4,150 6. Thud TNDN phi ngp: £30 aBN NGAN HANG Di THI KET THUC HOC PHAN A TAL CHINH THUE: FINO6A Ap dung cho khéa/hé/ ap: Ca Neay thi Dai dién Phong TTKT:...... 1. Ly thuyét (4 diém) Cafu 1 (2 diém): Cho biét cich xae dink doanh thu tink thué TNDN di vd cho thué tai sin? Lily vi dy minh hoa bing sé ligu? Cau 2; Tra loi diing (sai) vA gidi thich agin gon (2 diém), 1. Thué GTGT phai ndp.theo phuong phap khiu tris dirye tinki vio chi phi duage trir khi xae djnh thué TNDN phai ni 2. Doanh nghigp duge min thué TNDN d6i véi thu nhgp tis thanh 1, nhugng ban tai sin 66 dinh. 3. Doanh nghiép-kinh doanh sin phim chju thué TTDB phai ké khai vA nOp thué TTDB cho hing hoa ban ra trong ky. 4. Doanh nghiép khéng phii tinh thué GTGT déi ¥4i hing héa ding dé khuyén mai cho khach hang. W.Baitgp =, Bail 3 diém) ~~ Doanh nghigp kinh doanh xuit nhgp khdu trong ky tinh thué c6 ti ligu sau: = Nhgin nhiip khiu iy thie 44 nhfin cho Cong ty A 2.000 chai-nrgu, gid ban tgi cia khdu xudt 500.000 ddng/chai. Phi von tai va bio hiém tinh dén cia khiw nhGp diy tién 10,000 ding/chai. Cac chi phi khfc tinh dén cia khin nh§p coi nhur bing 0, Trong qué trinh vin chuyén, xép do (hing thuge khu vue Hai quan quén ly) vo 100 chai, 48 duge co quan ed thim quyén gidm dink, Hoa hing dy thac di nhiin 5% gid tr] nhip, 2, Mua 300 tin goo cia | cdng ty thuong magi dé xudt khdu voi gid mun chua thué GTGT 3,5 triéu dng/tin, Doanh nghiép da xudt khiu toin bj sd gao nay voi gih ban xudt (ai kho 1h 3,8 trigu dang/tin, Chi phi vin tii, xép d0 ti cing xuft phai tri cho cding ty vin tai theo gid chura thud GTGT | $00,000 ding/tin 3. Nhip khdu 1000 chiée diéu hoa nhigt 4}, céng suit 12.000BTU, gid FOB tai cing xuat 90 ‘USD/chide. Phi vin tai va bio him dun 16 hang, tet khdu nue xudt vé Vigt Nam tinh bing 3% ” gi trj gift xuit khdu. Trong ky doanh nghiép ig. 6a dom GTGT xult cho dpi ty bin ding gid hudng how hing 500 chiéc-véi gia ban chua thué GTGT 4,4 trigu ding/chiéc. Cudi ky dai ly dit bain duge 200 chide. Hon hing dai ly dt tri (chum thué GTGT) tinh trén 5% doanh thu tiéu thy Yéu edu; Nac djnh cic logi thué doanh nghigp phil ké khai va ndp trong ky c6 lién quan (i che hat dig ke tren? ; at firing hop doanh nghigpae f - Dik ngs hd su thd salt kn gp 2%: tl su tho np Kh dia ib: apg 4 Thoé sudt thué TTDB rupu: 30%; didu hoa: 10%, Thué suit thué GTGT cia hing hs, des ‘Thué GTGT cha HH,D¥_ mua ngoai khic tjp hgp trén hoa don GTGT: 10 trigu dnp. Dog ing ky ndp thué GTOT theo PPKT, Thug GTGT div vio phit sinh di diéa duge khéu Ninh thud t USD = 22.000 VNB. Doanh nghigp di'ngp ii cic logi thué khi hhip khiu, Bai2 (3 diém) 4 Trong niim tinh thué TNDN, Céng ty X ¢6 tinh hinh sau (dam vj tinh: trigu déng) 4, Tai tigu ké Khai thud TNDN eda cong ty: !.Téng doanh thu:60,$00, Bao gdm ci doanh thu hing ha bi tri Igi do kéin chit lung: $00 2. Chi phi lign quan. san xuilt, kinh doanh lién quan dén doanh thu trong kj: $0,200 3. Thué TNDN da fam nop trong nim: $00 4. Thu nha = Sy a vi » Thu nhip khie: » +. @ ~Lalichénb l&ch do dinh gid gi cdc khoan mye tién 806 (Me... 200 ~ Thu nhip tr howt dng diu tu 8 musde ngosi chuydn vé: 6 Of MIN typ ship doanh nghigp & nude ngoai véi thué suit 10%) ie 1, Tai liga kiém tra cka co quan thud 100, host ding nay rh ah, tre. Th |. Toan b® sé hang bain bj tra Iai do chit lugng kém, cng ty 4X bin céng ty khang ké khai. i 2. Trong chi phi sin xu, kinh doanh 4 ké kha c6: * Tién lteng phai chi:S.700, 4éy hét thot han nip hd so quyét toan thué nim mot thye chi 5.200 + Chi thué TSCD 600, tra true cho 3 nam. * Trich tnude sita choa fim TSCB $00, thye té phat sinh 300 + Tra Idi vay von phye vy SXKD cho nein hang thuong mai Y, 18% swat tron; inde: 100; tr ng gée ngain hang: 1000 jiu tw xy dimg nha xudng san xuit: 100 * Citc chi phi cdn igi duge tri theo quy dinh. Véu ciu: Xée djnh 56 thud TNDN chinh xic cia doanh nghigp phai np trong nim. Bidt ring: Doanh nghiép khong duge uu dai thué TNDN vi nép thué theo mite thué suit pho thong; DN thye ‘Nien thea;phuang phép khiu tte khi tinh thué GTGT; DN khéng trich lap quy dy phong tién tong; Cac khoan chi du 66 hoa dan, ching tir hgp phip, hop 18; Vigt Nam vi hide ngodi, nai DN phat “inh hu nh hua dt hip inh tei nl thud 2 thn DA np dwn i (Sink vien dn tie (Gi ligu kh tims bai. N6p Jai aay 2 ig hop dbng vay vén la |HOG VIEN NGAN HANG HUONG DAN Lin (AL VADAP AN KHOA TAICHINE DET KET THUC HOC PLAN: THué - Finosa bE THI SO: OF Ap dung cho tt 441 hge chiah quy ‘Thbi glam iden bp): 20: phe . Chir a Ny DUNGY, pide ee AAT Cle Nn! Ly thydt <= (Ch 1 Trinh bly mpi dung doanh thy toh td dM viti hogt ding eho thue tAl nde: 1,5 diem Vi dy: 05 sim (Cli 2; ted Whi ing (hope sai), gil thich ngdin gon 4. sai, doanh nghigp chi duge tinh yo CPDT khoka thud GTGT ehwa duge kt tr hode hot thud. Trutng bop that GTGT ox dope ‘kisde ini hoe bean thud GTGT thi khong duge tink vio CPDT 2. Sai thu tr thanh tj, nhurgng ban thi sin C6 d}nh doth nghite pki Bych tobe v0 2. Sai, $i ugg 6 teach mien ké Khel, adp thud TTB tna v3 kink doanh dich wy thoc Adi tig ehju thod TT! hip thc chi thal THON bre Npvdl np thud TTS Ia cb chit, cd ahiin 66 sm ult, hb ide hing x PDB. Co a6 kinh dosnh aubt thbu mua hang chi thud TDN ce oo wade walt <8 ult hd sang khong xa bis mi itu thy trong mud theo xb ink dann sult thu A ngubi np tha TTD. 4 sai, bi voi sin phim, hang hda, dich wy dang 6b Khaya mal theo quy dink cis phip bugt ve thuong mal, gid tinh thud duge x2 aly bing KhOng (0); tute hop hing hoa, dich wy ding at ihuyda rl hung King tye higa theo guy dah cix php hak v4 Hang avg! th phi KE Lai, tinh mop thud ne hang hoa, deh vy ding GH lity ding nd bi bidu, ag. cho. al Up 4 idm) dor wi tind tritu ding + RE KHALVA NOP TALCO QUAN HALQUAN fcgw nbbn nh indu dy thac (nop thay) Thad WK: 678.3 Tut THD: 494,19. Tht GTGT: 214,149 -Gao XK Thu XK: 250 Diu bbe nip kik ‘Thal NK:-407,08 Thad Trop: 244,728 ‘Thad GTGT: 269.2008 + OKEKHAT WA NOP Tal co QUAN THUE = Thwid tigu thy dae bite © Thob:TTOR cha dit hoa tka rx 700 © Tht TION dupe abu tre: 123.364 2 Tht TTD phi nt: 77.636 ‘Thel GtGT © Dlem Hoa bbng nlf iy ke SHA*DODE* 10 = A\RAS. ar Gro wad Khar 0 Dida im mitt a) 2 Dhuvio duge bhdu t ‘Diks Wom nbd blu: 269,2008 tr Hot hing tA eho doi Ij: 9449200044 WOKE 44 te Chi pht kite: 101r ‘Twut GTGT phi npp: 73,7558 DAL: © diden)Den vd: trigu dog, Doanh tt: 00.500 ~ $00 + 300 = 60.300 ‘Chi phi dye wit ~ 90.200 » 300 4810+200+ 1000+100 = 48,000 “Tho nin Mc: 200 ‘Thal THON phi nOi di véel shu wdfn i nude posi chayeen vb I9earct-1oy}ec20%s 10%) = 1000 Dt tam eGp trong eam: 500 ‘Whit THDN chinh ate doanh nghitp phbi mG trong nan: 2500-+ 100-500 = 2.100 Ree 1m: 500%) Sir¢ (084 = 175 07YIEN NGAN TANG + - 9 ¢ DE THI KET THUC HOC PHAN OA TAL CHINE THUE: FI Ap dung cho khéa/hé/lép: Cathi d Ngiy t Dai dign Phong TTKT IL Ly thuyét » z Cau 1 @ diém):.Trinh bay cée nguyén tic xée djnk chi phi duye trir khi tink thué TNDN? ‘Trutmg hgp nao tién hong, tien’ cong tinh li chi phi duge trir khi tinh thué TNDN. Cau 2 (2 diém): Nh§n djnlt sau dy ding hay sai. Gidi thick ngin gon 1. Chi mua vat tu, vin phong phim phyc vu sin xuit kinh doanh cia doanh nghigp la chi phi duge trit khi tink thu nb{ip chjuthué NDN 2. Chi phi vit tu, hang fig thu mua cla cdc hd kink doanh efi thé, e6 bing ké, 48 phyc vu sin xude kinh doanh cia doanh nghigp trong ky 1d chi phi duge trix Khi tinh thu nh§p chju thug TNDN. 3. Thué gin thu ft gay ra ginh nang tam If nop thud a 4. Dan thué tiéu ding theo nguyén ly xuit xr thi hing ah§p khiu khOng bj dant thud. 11. Bai tap | { Bai 1 (3 diém) , MO6t céng ty kinh doanh throng magi A trong thiing tinh thué ¢6 tinh hinh sau: ~ Nhip khdu 10 hang tiéu ding, gid tinh thu nhgp khau 1,000 trigu ding. Trong ky céng ty di bin trong nude duge mot nitas6 hing héa nhgp vé vii doanh thu di bao ghm thué GTGTT la 1.500 trigu ding; khi lp hoa don GTGT cho hang h6a tiéu thy, ké toin chi ghi gid thanh toan. ~ Mua 5.000 chai rurgu tir mot co sé sin xudt 48 xuéit khiu theo hgp dong dt ky v6i nirée ngodi, gid mua chua ¢6 thué GTGT 14 60,000ddng/chai, Trong ky céng ty da xuit khiu duge 2.000 chai vii gid FOB la 100.000déng/chai. $6 cdn gi do thay déi thi han giao hang nén doanh nghi¢p chua xudt khdu ma nh§p kho cia doanh nghigp, + Nhiin nhiip khdu dy théc cho edng ty X 2000 chai bia, gid tinh thud nh§p khdu la 140.000ddng/chai. Hoa héng iy théc da nhin (chua thud GTGT) 3% gid tr nh§p khiiu, Cng ty di giao tri hing va cic lying ti lién quan, Vou clu: Xe dinh cdc togi ihud cong ty phiii & kinat va npp trong k3? Biét riing: Thué suit thué NK hing ti@u ding: 20%, thud sudt thud XK negu: 2%} Thud sudt thud TEDB nuqu; 25%; bia: 55%. Thué sudt thud GTGT ca hing hoa, dich wu: 10%. Thué GTGT diu vio ciia cie chi phi mua ngodi khic duge khdu rir 1d $ trigu dng. Cong ty ndp thué GTGT theo phirong phip khiu trie vi di.npp dis Uiué khi nbgp khdu, Hang héa, dich yy déu thanh todn qua ngan hing. eSa7 :/ Bai 2.8 didi) to, é DN cb thi 1idu sau (don vi thnhs & 3) Pal mgedoanh nghi¢p trong nim tinh thué TNDN ed thi 1G STG Ags . $y 8, e dink: 1.740 is {Thue TNDN pai ap doanh nghiép ty xde din: 1.7 damaane SAL oF 5 ir kh © 2. Trong sé chi phi doanh nghigp ké khni dé trir khi xte dinh thy nhiip c6:m9t 86 Khon 1 haga dom, ching ti): ~ Chi dlu tue xy dymg nha Kho: 200 ) ~ Chi y 18 ngiibd trong doanh nghigp: 80 » Chi phi ngp phat vi pham hop ddng kinh 18: $0 : ~L3 chénh Atch (gid doi do inh gi ll cle Khon AR non tii ehinh: 100 ~ Trong ting i rong phi tk cho ngubi ao ang hab MGA YN enat phn cidn ‘wong tré cho thiinh vida Hi dbng quiin tr) khong tre t ~Phy cp hau tra cho ngudi lag dng khi di céng te: 300 ~ Chi mua bho hidm nba tho cho ngudi tao ding: 250 + Téng c&e khodn chi e@ tinh chit phi tpi cif trye tip cho ngud Ino dding (higu hy, nght mét, bb ‘rv Bis dinh ngudi Ino dng bj thien ti dich hoa, chi trp bd sung kidn thie hye tp tai co sé dio ‘go, hid tre chi phi di Ipi ngay 18 ult): 950 ~ Chi trl lak vay phye wy cho sin nut kink donnt $00, vay eta NHTM trong nue véH lat sult theo hep ding vay vén 10%nam. = Cc chi phi cén lpi duge trit theo quy dinh. 5. Dounh nghigp di tke dink e&e khodn thu nhdp sau thug dign mign thud TNDN: ~ Tha ehbp dupe chia ti howt déng gép vén vi down nghitp trong nude, bén nha gop vin chun nop thué TNDN: $00 | + Thu nhip Me bén sin phim theo hop ding nghién et khow hige vl tng dong cdng:nghé, sin walt thir nghigm, day a mdew thie? 66 thu nhip: 1,000 4. Trong oan chu gu thy hing Na trong KY c6 300 IA pha piv thu thém nod gid bin nhung ke ‘odin chua diéy chink doanh thu 1 i hem ‘Yeu chi: X4e djah thué TNDN phil np trong adm, tte sate 1Wiét cing: O1 thing veg bink qu thye (é thy hign trong iy ‘Chotn chi mua bio hidm nbn tho cho mgut 4 mite dage ining trong Hop dn \ru di gi vé thué TNDN,plicin ther ta. tl fie ple he kt thar we nf Gn, Be en i en Ne ut ve NE OG fat fee * OTHK.VN 4000 X De as 0 nha, Ry tPe yy hoe ar a oOd ¥ K Oh SOR. fe « fue xk: XK grockye sun « Sons ae 49 _ Hat 166 + Aft TPR Got 3 eit + His 1798 88 hy « “olde 16) x spe a2 3 . Hat En bh hy Ris m0 (ray 240% AO <0) Me up H Eine BY so. ain : ee Oa o Z 5 & Gar Or quan -Hiye's \ dt =0 rae ae VAT dhe Sia + be i Sg ot. ALI) Colla po’ Haak tt) me os : mars = ob xorxoe so WY ~ Foe. fi tw x « On IF KBE x ph a qt eek. Ph hse(o Yer din dee fpuon boo! 420) » mun suocRe"ame h’ Cosxs S100 ko)06 x toe sow = Cp up moire 5M, 22 VAT de wire tor MOSS ASST Sit da >= 4meor oFy 45818 2 UT pine AOL 1s SH) dell | Pree hes pr Ad pe {fun - A cho neod hp tac gar j ite ple hams yeAtha e WITO> 4990 - Mave cha bt HD tt dg rt ( te a fey at wa chap el ~ IN don. pats he's 0! Iv deg ™ 3 @ Hh mow phos js ON dP MD: 4740 © opxpr - rae en ao tr np ptal w phar "OKT. 5 : de Wee bho Hear 6 Kam ge os Bach. + Ch" mu BitvT eh nip igh o now) 4 5 2 Cpker< LOAD 4 ITE 2250 @ meme Ror = mes IN Ap afhed oon" wri! ox reer net, .. St a INT? Reh s 500. @ tank hu 1 Km = 300 9 INIT) Jo A ZINTT Rin= HOt 50 dws weir MOrdd= 2700 © that mort lei ng Mia = and x08. 50 ? zB Fee T0n pins 56° Ape0s HMO gy 7 It 7 Ae Ge’ Gow the orek er phe te 1S Le Rag Mp ba Co paar Kr @aik? ths | z om NK pha a wow ph w chan S 1S Cone at! ; isa (Cem eg Ox the hore © of bor Hat 1 ras Bor ae ts debe he Mace He plod 96 od fad ch (Stone OKO yoae f f ge lle CORO oe ele | zug» C cha pia le aerdl Tun 70d (ISX) CDE) AC px NK nue 4, Lipa CsK eae\ HOC VIEN NGAN HANG HUGNG DAN! VA DAP AN KHOA TAI CHING bit THI KENTHOC HOC PHAN: THUB-FINO6A bé THI Ap dung cho ehinh quy VBIT ‘Thi gin bam bai-90 pla Cathivea3 Nely thi: 1771272016; Nauti day dp an: a Phin I: Ly thuyét Ciu 1 (2 diém) ~ Cha of tinh thud TTB Si voi hang hen nhgp Khu (gl chia nip eh Vatu Bh thes TTDB i vét ang hoa ningpktdu do don | kinh doanh nhfp khilu ban rao ~ Vidy minh hoa bing 36 ligu, Cau 2 (2 diém) 1. Sui, trong trudng hyp DN thye hign pp kia tri, 2. Ding. Kiki tinh chi phi thu, phi vi ee khoiin phi np NSNN dosnh nghitp dupe phép tn thué GTGT phi ngp theo PPTT vio chi phi duge tit 3. Sai, ichdng chju thué GTGT ndu sir dpng sho cds mys dich NCKH, phat tridn cong ngbé theo quy dinh 4. Sai, phi nbp thay thu TTDB nhumg khong phai ngp thay thud GTGT Phiin II: Bai Tap Bai] (3 diém) KE KHAI VOI HAI QUAN +Bia hop + Tri gid nh§p khdu: 27 tnd ~‘Thut NK: 27 ud -Thué TIDB: 29,7 rd 5 > Thud GTGT: 8,37 tree + Thube fs Thué XK: 4 ' KE KHAI VOI CO QUAN THUR a + Thué TIDB ~ Bis NK vi bin m:31,935 wet‘Thude A doanh nghigp sn sxubt vi bn qua dai I: $0,955 tr ‘Tbe wid gla bg (dp thay) 16,985 tnd +Thol GTOT - Dhu ra: 22,3265 tr + Din: Sted ~ Thude ld ban qua dgi ty: 12,375 wd + Tidn céng gin cdng: 0,9515 trd Daw vio Gunge tchdlu trite 20,7825 tra Khu ahgp khbu: 8,37 ted - Hoa hdng dei ly: 0,4125 urd Chi phi tdhde: 12 trd + VAT Phil np: 1,544 trigu ddog Bal2 (3 diém) (BVT; trigu dbng) DT: 128.300 Chi phi durge tri125,000- 6880 Trong 46 chi phi kh6ng dirge tnt, ghm: 20+1.000+80+(22800-22620)+ 100+1.500+4.000 = 6.880. Thu hp khie: 500 ‘TN mign thud; 500 ‘Thu nhép tink thud 10.180 ‘Thué TNDN phii nop: 536 ad |2 - 7 \ HQC VIEN NGAN HANG HUGNG DA! ‘LOI GIAL VA DAP AN KHOA TAI CHINE DE THI CHOC PHAN: TH bb Ap dung cho HG dai ge ehiah quy Théi gian tim bai:90 phot ‘ ¥ CO g- Cathiseal Ngiy thi: 17/2/2016; Neus dluygt dip dine .$6.... Jae... C8, Bet Phin I: Ly ehuyée (Ciu 1 2 diém); Nguyén the xe dink CF duge trit: Phii dip dng di cde BK saut ~Khodn chi thyc té phit sinh itn quan dénhopt ding SXKD ciia daanh nghitp ~Khoan chi 6 di: hos don, chimg tt theo quy’4jnh cia PL, ~Khoin chi na ed hda don mus HHDV ting Ida ti 20rd tr en (gid dX bao glen td GTGT) phai c ching tis TT khéng ding tién mit. ‘Chi ra truimg hgp chi tién lwong, titn ong Ja chi phi duge trir Chu 2 (2 diém). Tra 18% ding (sai) vA glai thich ngin gon: 1. Sai. Chi tinh vio chi phi duge tri philn doanh nghip att dung eho SXKD trong kj tinh thud, 2. Sai: Vi chi ding 451 vai 1 8 truimg hop di duge quy dink. nhs ndng sia, thiy hai sin. ois nga SX, dénh bit trys tip, thu mus my, tre, edi do ngubi nding dda trye tiép bin ra .... Ngoal ra, DN phai Tip bang (vl hd kinh doanh A thé khdng cd hhéa don) ka kém cchimg tt thank tofn cho ngurti bin hing, eung efp DY va oé dit che ky cila cic bin 3. Ding. Cac Jogi thué giin thu 18 thud dn trong gid bin eda HH, DV. Do 6 gui tiga ding khi chi tiéu cho HH, DV it cim nha duge ginh nfng thd 4. Diing. Theo nguyén ly nly thi bing nhgp khilu khong bj diinh thué , Phin Il: Bal ip 1. Thué n§p cho ev quan hai quan + Hang én dungs Thud nhtp kbdu: 200 tra ‘Thué GTGT: 120 tra = Ruguxudt khdu tre tipFr “Thu au eh: 4 ted — Rugru whim mhp hu iy thc ‘Trjgid tinh thud: 280 trd Thad NK: 140 ted ‘Thu TTB; 231 ted VAT; 65,1 tnd ‘Thué ndp cho coquan thud: ‘Tu GTOT ara: 1506 Hing titu ding: 130 tndVIEN NGAN HANG PE THIKET THUC HOC PHAN KHOA TAI CHINN : C: 7 LLy thuyét Cu 1 @ diém): Trudy hop eta vat us, hing hoa mua vio dé phyc vu cho SXKD cin doanh nghigp hung bj tn thit thi thué GTGT dau vao c6 duge khdu trir khong? Cho vi dy minh hoa. Cau 2 (2 diém); Nhan djnh sau diiy ding hay sai, Gidi thich ngin gon 1. Chi tién long, tién cdng vit cdc khoan phy edp phai tri cho ngudi Ino ding la chi phi khéng duoc int khi tinh thu nhap ehju thué TNDN 2. Trong ky, doanh nghigp kink doanh nhiéu hang héa, chju thué GT'GT véi cde mite thud suit ki nhau nhumg khéng hych todn riéng doanh s6 cla ting logi sn phim thi phai ap dung mite bini quiin cia ce mie thué suit thué GTGT khi tinh thué GTGT. 3. Chi mua v@t tu, van phong phdm phue vu sin xudt kinh doanh cia doanh nghi¢p, co di héa don, cchimg tir la chi phi durge tri khi tinh thu nhjp thué TNDN 4, Tinh bit bude cia thué la do vie nop thué khong dem Iai igi ich cho ngwdi ndp. Il. Bai tap Bai 1 @ diém) —— MOt cng ty kinh doan iat akp Rhiu trong ky tink thué c& hoat dgng sau: = Mua 100 b6 ban ghé, gid mua (chura thué GTG7); 10 trigu ddng/bd. Cong ty da xuit khdu duge 80 9, chi phi vin chuyésr hing dén, cia Kh (chua thué GTGT): 10 trigu ding, gid bin wi cima khiu xuiit: 16 tri¢u ddng/bd = Uy thic qua cong ty A dé nhip khdu mot 16 thidt bj sin xuat. Trj gid 10 hang ti com khdu sue 1a 400 trigu ding, pphis bio hiém va van tii quée 18 1a 40 trigu dng. Hoa hing iy théc da tri (clura 66 thué GTGT) 5% trén gid tinh thué nhgp khiu. = Nhip khdu 100 chiéc diéu hoa nhigt d> cong suit 12.000 BTU. tj gid cia todn bi 10 hang tai cite ‘khdu nh§p 18 800 trigu déng, Khi fim thi tye nhgp khdu, co quan gidm djnh chit lugng ca Hi quan xc nhiin hang bj thiét hai gid tri so voi hop ddng 20%. Chi phi van chuyén sé hing may ti cla khidu ‘vé dén kho ciia cong ty thué ngoai (chua thué GTGT); 20 tigu dng. Cong ty dt ban trong mindy, gid bain (chua thué GIGT): 15 trigu ddng/chiée, Yéu cduz Xée dinh cdc logi thué cong ty phiti ké Khai vi. nOp trong ky? Biét ring: Thué sudt thué nhgp khiu cia thiét bi: 20%, ca diéu hoa nbigt d}: 40%6; Thad sude thud duit khdu eda bin ghé: 5%, Thud sudt thué TTB eda didu hoa nbigt A: 10%. Thué sudt thud GTGT ofa HH, DV: 10%, ‘Thué GTGT cita hing xudit khdu dd dida kign ehiea duge khibu teir. 8Bai 2 (3 didm) Tol mbt dourh nghip sin sult rong om inh thud TNDN o6 ei sau oe |. Doanh tha tiéw thy sin phim: 35.000 2.-Thng chi ph sin xu kin doanh do doanh nghigp ké Khai: 32000 (c6 dha dom, ¢ phip) Trong 46: - S¢hitu hao TSCD:14.300 (bao gbm 13.300 {a sd khiu hao theo phuong phap khdu hao binh 1.000 ti 58 khdu hao theo sin phim) | + Chi mun vt tu trong nude chua thué GTGT: 15.000 diy li sb vat tu diing dé sin xudt hing tiéu thy trong ky. + Tidn lucmg phil trd cho nguri Ino dong theo hop ding 48 ky két 8.000, trong dé tién Itrong tra eae a amare Si Seek ED A,SHE 9R ede £1 ZCPEBT~ 4@+des a0 4 ME PSO dy = 490 9 CPbt= de ~4¢@ © mrke Ho - thu nkes ti akan HOKT > 40 50 «50 — GTNCT = bank Hf, - eT + mF : w-HO 6 50. yim Comes B tit Rages Vs ae AbD Sib. PB Gy = 35-06 - @ INTs mer- 6 Her TNOW pine LF 1057) toys 5 chek cae Sp His phar ng °F Nc Coco 10) A046 x 508. ¥0 (69 i = nba z o hat sO Doox owe x 0%= 5250(10 ~ Hee xx: Auay 2 POWD x 68—-88y) 0,06 K§S%= va — Hus 178.» puck ngoor > AO - 226) 300, 46-280] X SPb< atechp © tiie Peep Hae O dB (sso tte Oy024 9 S2to)x 608 gu smh) — ~ Het RT @ is toot (oro x01t6 #00 4-420) x08» a 4 GAG + PAW OX We F2I + HTL) AAO e399 wm @ Two quan Ahog” | - Hkh 7799 + 1798 ahs toe 5 Aad, Lae 98. soa te 0 Nice Judy oes , at he ere + TBB olde th chide fcheai put TID B awe fg: How T7BG Aatie xsvsz 4eQ ‘s@ A THB Ine 0244 420. 120) a 4 WAT ole Race AT ear dee: ig Ia ORI Lessee so Bas a 56@> Hay raps’. + 1000 %' 6; 6%48o GT + goose naoTtard= 007 Mea ang xk: UO 206% OB x vapar dy teh Ales tory biserne » 000 x 0,066 XH) % WaTpin~ Gp aj % 16] obs - ae = 1 Kar! chal tid ape tay ce me Aai' aie AE KK ¢ RE wl! fex Ox 5%» 6% phat ice Ne chaic doe nha ot fe-hox Jor x seb = 500 . tha! 708 To + 156) x 408: dosre (0 4 BANA: Hat’ Ster = wed ae (se rnorion doe ae & fare aa « Aad, 118: + Rt 796 cht. a x he dnda (ig 44.40% are 4 THO ARTS By were be oO 2 Ru . 121)33— mpppe HOAS(Y _ tet cm : grey 2089 | > Gren te + xk a ole = Ab ARO KO = O 1 «bed Gis w gee 435, 0HOC VIENNGAN HANG TIUGNG DAN LOT GIALVA DAI AN KHOA/ IQ MONise00 . par KET THUC HOC PHAN: Ne ~ (FINOGA) Th ; nermsés thi wiligs Vign [EOS A 2 so oat DALE TH lan How bi: 90" ay th, O7/0G201 Nuiy nop dap St... 4 (punt day 6 hip, ty thuyd au 12 digm); = ilu hign widen air = Nie ice ti, i tong dhege gin tes US = Viidy sinh hoa: Md Cau 202 ditm): 4 So ty As pl nh np UE NK; ial Kh Rid dove Rob oN cn nguyen Lieu trong dene. 2 Te png iE DT ta ah bl A keg . dhdimg. cho SNK, male chi theo quy dink. wi aes (3 digo) dom vis teiga dl KE er tal OL aia 4 Time NK. hang dig 10: 100 4 Ue hig dig we 180) + Xuait hd nyu 0.HOC VIEN NGAN HANG HUONG DAN LOI GIALVA DAP AN KHOA TAT CHINH DETHI KET THUC HOC PHAN: (THUE = FINOGA) DE TH SO:.,.10..,(Thi tal HV) ‘Ap dyng cho kod! bg? Nop ...-CQ— HV Thdi ian tba BA: 90 pit Cath: ‘Neiy thi:(0/1272015... Dai diga Phang TTRTS essere ‘i LLy thuyét Chul Q itm): . Die kb kn trod GTOT Uh wo: 15a © Tinh hudng: 0.54 Chiu. Q dibm): 1. Ding. Dirge hd trit tolin b9 trong | 2 Sal Bde ped ect els tte oe F 3.Sai, voi s8 tau GTGT du who dt duge Ritu tris hot hod thud tht Khibng tinh v4o CDT. {SiN doch ined dep doh ePDT a DN GN VBL 11, Dal tgp BS ‘Bait (3 diém) KEKHAIYOICO QUAN HAI QUAN = TWEXKO 5 oe ae ae KE RHAITALCO QUAN THUE “ t * Thué TIDB eda SP X titu thy trong pubes 123,5in + Thu GTOT as a 97,755 id ‘+ Thud GTGT dls vio duge khdu tit:Gh HUONG DAN LOT GIALVA pip HOC VIN NGAN TANG: See RES KHOAINQ MON n 1 WKS raat TAN veri sds, cho khod/ hy kip: DH.CQ_ ‘Thi glam fhm ts 90" Tee a Ny orp Mf, Nely np dip ai gublduydt dip ~"Trtg Hoop the thd ten age WM thump: 0.40 + Trost tin ahd rye chug $4 + Vi dy rn gas Md Ctu2 @ alien: 1, Sal, dings tir nd ip ng de did kif quy ind 22.31, dpy dng mde thod sat hb ca hb da Ut ry ba rong i }.Sai. Chl tinh vio chi pli phn ON 8 sir dng trong kj. Trutdnig hyp mua vio nlidng chive st dung eling hing de tet .Sai, Vi Aiding many Hpi Ip fet ey the, MaMa ‘NAL LG aiden) dam xf if ding (02Saitavaghifp vy) IKE RHA VOICO QUAN IAI QUAN 7 Thad GGT ben A 8 nip cho thet bj nhJp Rds $2.4 + Thol NK DHND: 256 *Thas TTDB DUND: 105.6 + Thal GTUT DUND: 116,16 4+ Tho XK tim ghd: KEKHALTALCU QUAN THUR | Tod TTI pl nip voi ig ha NK sau Ud hin rong me, he Kd ti 3b dp 6 kw ni kbd trong ng: 27,69 ‘Thad GTGT phim toro ee Diu vba + Chi Dit vey IND 8 2 13 ph rua ve: 100 + chil pl vin chy hn hs 1 “+ Hoa eng. thie: 2.2 1p hep tnén chang ir ndp the ei hing NK: 116,16 + $2.8 Phsi ps = 13915 M312 (8 aim) DDTTT » 38.000 (0.54) % ‘Chi phil Kling, durye tits 4004 144-108)#2004 (400-100)+504214 430 (0.2847) “Th nip Mid 100-80 (0,259) ‘Thu sp tinh thik: 4250-100» 4150 (0,254) Tul pdb mp #30 (0258) ‘HOC VIEN NGAN HANG KHOA TAL CHING Ap cing cho khoa/hé/lap; Dai hoe chinh quy Cathi: 1 mgay thi; 27/05/2015. Dai dign Phong TTK L.Ly thuyét Cau 1(2 diém); Néu wn, nhirge diém ea bin ctha phurong phip KI phaii nop? Cau 2(2 diém): Tra loi ding/sai, giai thich ngin gon 1. Chi tii try gio due trong ky eda doanh nghi¢p la chi phi duge trie khi tinh thué thu nbép doanh nghigp. 2. Tr} quéc té. 3. Doanh nghigp mua vas tu hing hiéa ding cho SXKD trong ky thi phai thanh toin qua ygin hang méi duge khiiu trir tiué GTGT diu vao, trong moi trudng hgp. 4. Dounh nghigp mua vat cr, hing héa chju thué TTDB dé san xuat hing héa chiu thué TTDB ban trong ky thi durge khau trirthué TTDB. 11. Bai tip Bai 16 diém) \ Tai mt co sé kinh doanh sin xuat nhdp khdu Toan edu trong ky tinh thué e6 tai ligt sau: 1. Nhdp khiu 1200 trai rugu ngoai, gid tinh thué nhip khiu duge xc dinh la 160.000 dong? chai. Trong qua trinh lim thi tye tai khu vye Hii Quan quiin ly, 8 rugu niy bj va hodn toa 200 chai(da c6 gidm dink vé phia Hai Quan). Trong ky, ‘Trong ky, eo sé da tieu thy toan bs sé regu ngoai nhap khiu yéi gid 600,000 dang/chai. 2. Mua 10.000 chai rugu vang cia mdt eo sé sin xudt trong nude dé xuit khiu theo hyp dong kin té 43 ky v6i nude ngoai, Gid mua chua thué GTGT 1a 50,000 ding/ehai, Trong kj DN da xuilt khiu duge 8,000 chai theo gid FOB li 60.000 déng/chai. Sé con lai doanh nghigp khong xwit khiu ma dé tigu thy trong nude vi gid chua thué GTGT ld 66,000 adng/ehai 3. NhGn nip khidts dy khie 50 chiée xe 6 10 logi 4 ch ngdi cho cong ty A, tr} gid nhap khiu 10.000 USD/chiée. Pit van ti io fiém quoc t§ tinh bing 2% tr} gid nh§p khdu Céng ty A da tri hoa héng ty dide(ehua thué GTG1) tinh bing 5% tr gid tinh thud nhp khdu, Cong ty di nop dit thué cho céng ty A vi bin giao hing diy da, Yéu clu: xie djuh cic logi thué Cong ty Ton Cau phai ké kai, phai ndp lign quan dén dnl fink trén. Biét ring: + ‘Thué sult thué NK Ripu 50%, 6 10 50%, Thu xudt thué xudt Khu ragu $96, Thué sud thud TTD) cin fugu ngosi,rugu vang: 50%; 6 6 60%. ‘Thué suét thué GTGT eda hang hda, hon hing 10%. TY gid tinh thé 1USD = 21,000 ddng. "GT cia cic HH, DV mua ngodi khite due khiu ter trong kj 10,000,000 ding. Dua vj ) thué GTGY theo PPKT, chip hin t6t ché d§ Ké ton, héa don, ching tt dnp lifted ait eto 4 : ii inh thué nhgp khdw theo diéu kign CIF khong bao gm chi phi vin tai va bio hiémAhwEGTGT theo PPKT, chip hanh tt ché a0 ke ae a one Orne thud khiu nhip kid, Thué GTGT du vio dit dieu ign diege Khu trit, ida i Ta ‘ai trong nim tinh thué cd hogt dbng(don vi: trigu déng) du thy hing hoa; 50,000. ‘ Saar aoe La doanh(cé hoa don, chimg tir hop 16, hop phiip): $0000, trong a6, + Mun xe 6 16.7 chd, tr bing tidn mt, gif tr] xe 1500, thué GTGT 75, 18 phi dling ky xe va 1¢ py tne bg 18 100, +Chi tii tra gido dic: $00 + Phat vi phom hop ddng kinh té: $0 + Trich tnude sita chita TSCD 180, thye chi 170 + Chi tri Iti vay vén SXKD vay theo hap dng vay vén ctl CBCNV trong DN: 240, véi Iti suit vay 12%6/ndim; * clic chi phi con Iai eta doanh nghiép durge trir theo quy inh. 3. Thu Idi chénh Igch ty gid do anh gid Iai cée khodn ng dén han tra vio cudi nim: 150, Thu hip ti hoat dong kinh doanh & nude ngodi $00. Day 1 thu nhip cdn lai sau khi ndp thué thu nhip & nude ngoai véi thué suit 20%, : Yéu cia; Tinh thué TNDN daanh nghigp pli nép trong nim, biét: ~ Thué suit thué TNDN tinh theo quy dink hign hank, ~ Lai suit co bin cila NHNN 7%/nim. DN di gop dit vin digu 1e ~ Quée gia noi doshh nghiép diu tu chira thye hign ky két higp djnh teimh dénh thud 2 lin voi Vigt Nam. ~ DN chip hinh diy di ché 49 sé sch ké todn, hda don, chimg tit. Céc chi phi o6 hén don chimg tirhop phip. -DN nop thué GTGT theo PPKT. Chi tai trg ding myc dich, di tugng. 4 * Sinh vigm khdng durge sir dung (Ai ligu. Nop lai dé[JUS chk one Few Ht pba for quan quar a ~ Hut NK 4 Aut ngoa: "jaro oto) 0rd 7 58.2 BOCK) os nh NEY fh 50 Ad0 00% many x40. x00 = $5500 «Rue xe 240 Wong + RAD 006 x5 = AY _ Re 7106 > + us ee prox OH6 28) xed OM -g nlan p16 iv X AD ced % 0/024 Xiy0e ¢ G355)% 600. 16590) — Hig I 4 seed apr Miro Kone rit 420) xd08= St (D ya (ener 5355-4 $639) x48 = EMBO 6 Sogn Hit aks 4 TPS che Sa + anus x HE x SUB = 00 (ly 4250 pad. Paty © wig « 1008. x SOs 44 0 a 7708 die woo ok KT peg DB Aun WOH * v0 TOR Poe vent = —__ 2 TOG pms wor sn- 202 04H) — Fhe AT , a irda mY TNTG Ae to 4g 4 Harte Aino tte TAGE bee ud x Mox 16xMb= 60(Y Ja they NE =36 © rma us wary’ #000) zonsxddo= 5010 uw npoor #2 0 TpIn= a Tp Re 2 Tah Kut moW ans o0 ook ph 6th far Hawt» a T ™ 33 a fo no Ae- ee dy Oneny » He. C4ag — Pd Wz 200 “He ee * DZ Pror= 464 Vth? We + dhe = 465 = CPOE Moan = 496Fe I 2aS GINS 6 Hy Be chek deh. 450 | + Hut pho a plan HOLT -70-s0-= 0 Nas 190490. 440 @mcr= chek Hu~ pers med as te 6 nd Re viet ay 935° Oiheme ae i & Has ron» i { {HOC VIEN NGAN HANG HUONG DAN LOI GIALVA DAP AN "OSHOA TAL CHIN pe THI Re C Ge HN Ap dng cho khod hé/ lip: .. DUAR. Cathi: 4. Moby ne a ae ee resheaynin OP Dai dign Phéng TTKT: a Nou day dp dn: LL g thuyét Chu 1 Qditm): Cong tate xéc dinh thé GTGT PN theo PPRT Vu diém — Khuydn khich DN thye ign th ché 49 ké todn, HD, CT. = Han ché iting lp, Kich thich SX tng qua ex ehé KT. Movin tue Nu i Pies nb qui King it le dn ian i oH A win ‘7 ! Cau 2 (2 dim: eet ena Se en cats ovenvenn og higp gid thank todn cba HH, DV. mua vio tinyis + ThubGTOT; 25704 Kekhalvdeequan thal <= Thud TTEDB: rp vag. bd rong mabe: 44 Thal GTOT bu ra: 126.7 “Thal GMT wi de bid: 96 Thal GTOT phi mip = 30,7 a12 @ did) (DVT tiga bg) © DT tinh thud: $0,000 * Chip dupe tnt: TBag CPT: 40.000- 1,675 50-10 3. Thanhip he :795* HOC ViEN NGAN RANG HUONG DAN LOI GIAL VA DAP AN KHOA TAI CHINE DE THI KET THUC HOC PHAN: Ap dyng cho khod! hé/ lép: Cathi: .2, Ngay thi: ..2: ‘Dai dign Phong TTKT: I. Ly thuyét Cau 1 (2 diém): siete hop doanh nghigp trye tip sin xuit XK: Thué GTGT 0%, khing chiv thud B. = Trung hep doanh nghigp trye tiép SX sau dé bein cho CSKD XNK dé xudt khifu theo hop dong kink té Thud GTGT 10%; khéng ehju thué TIDB = CSKD XNK mua hing chju thé TTD eda CSSX 42 XK: Thué GTGT 0%, khong elu thué TTDB. + 3 ~ Néu CSKD XNK khing suit duge hang hofe xudt khong hét: CSKD xuat khiu phi ke hai ndp thué TTDB, GTGT {0% ting vei lurgng hang dé Iai tiéu thy tai VN Cau2(2digm: 1. Sai, van np thué TNCN voi cde khosn thu nhijp Khe phat sinh, 2. Sai, Hii vay eda ed nhan vurgt qui 150% Ii sud co bain eda NINN tai thii diém vay khéng tink vao chi phi duge trir/ (hoc) chi Iti vay KkhOng di hod don ching tir hep phiip khéng duege tinh vio CPDT. 3. Sal, Hang héa nhgp khdu va tiéu ding é'VN vin thuge dién chju thué GTGT. 4. Sai. Qui dink nay khéng bit bude déi voi tring hop gid thanh todn cua HH, DV mua vio timg lan dudi 20 trigu ding. ‘soil Tear vio ne Mle rte 1037 nt Thad GTET pha nd» 170.4 nai2 (3 diém) (DVT: du dbng) 1, DTTT; 10,000 2. chor Tang chi phf duce tri; 8,000 ~ 20 ~ 200» 7.780 3, TNkhe: 345 4, TNCT = TNT: 10,000 ~7.780 + 345 » 2.565 S. Thad TNDN phil ngp: 2.565 * 20% #513 oo VIEN Ne. RH Ne omemi CVIRN NGAN HANG pe TREN THUG HQC THAN Ea TALCHINN ps rae dp dung oho thd, hi, hips DHCO Nigaty chon d8:"Dors20l4 Daal didn phaing Ahelo thi 1, Ly thuyét (4 did) Caw ty Neu oy khde bide gidta trading hyp kid thude digo chia thud CLOT va trating hop chil thad GTO voi thd sudt O90? Y aghtn oda vido dp dung thud mdt GTOT 0% adi vol down inghigy? Hang sud kivdu a8 rye Kho ary thud CTO thu who edn pha dip dng didu kid gl? (2 did) Cw 2; Hy tr 104 ng’ sa A gid thich gn gon (2 cide) 1, Chi phi ‘vic tu, ng ho thu mua eda ode hg inh doanh oA thd, Khdng 66 hoa dom db phy Ww. ‘hn suit kinh doanh eda doanh nghigy trong KP kbding tinh vio obi pit duzge tir khi xe din thu nhdp chiu thud TNHDN, 2. Gid tinh thud GTTOT di voi Nag hie doante nghigp ding 4 khuydn mpl cho khdch hing, dure xie djnh biting 0. 1. Trang nvol trading higp, hing hda doanh nghidp stn xwit ra ding a8 titu ding noi b9, khong, phai tinh thud GTGT. 4. Doanh nghidy sin xubt thode lk didu bing shade Id sot mua trye Uép ti co ai stn xult trong nde thi durge hodn thud TTB 4a ndp eta nguyen lew, 11. BAI Udy (6 didn) Bai 1 (9 didi) Doan nghi¢p sin xudt vi kinh doanh xudt nha ktdlu X trong ky tlnb thud 66 vi tig sau: 1, Nhdn abgp khdu cing ty ¥ 16 sin phim A tir nurte ngoal vé VN. Gi tri lot thud 0 Lun thd tye hai quan, nop 4 ede log thud vib ube wa gidtr] hop dng nang theo qui 2, Mua SO000's8 MM trong nude dé xukt khdu theo hop ding kinh «é. ‘gid rua chum th ong k}, doanh nghigp 48 xult hu 30000 sin phim i gid bin ‘Soos coff laij doanh nghi¢p khdng xuft khdu ena dé Jai tit thy tron Gay 66,000dng/sp. 3. Nhgp khdlu 1000 ep ngupéay ‘Sin philm tidu thy trong ky. Tr] gid tinh thud NK 2USDikg. TY sb nguydn Higa u, doanh nghidp d& sin xuit duge 40.000 sin phim D, "rong kj) Joan nghigp tBu thy & VN 30:000 sn phim D, gif bin chun tin thud GTOT $2,500 dbng/sp, $6 cdr Iai np kho churn tidy thy. tu edu: Xte dinh ete log thot doanh nghitp pha ké khai trong ky lién quan dén cdc nghi¢p vw noite? =ol Hing: Thud sudt NK thude ld: 0%. Thué suit TTDB cia B.C, b Iq 65%. si lt thud NK A 208% nhgp khdu C 30%; thué GTGT cia. hing hoa va hon wad » . ctia hang héa, dich wy mua vo khae trong k¥ tip hop trén héa don, Tor, Thud OTGT dhu vio di didu kign Khu tri, DN ngp thué GTOT theo PPKT, ty os citamnten dinh Khbng o8 hing héa va nguyen ligu tin kho dia ep, é e BA 23 diém) ; Te! mis doanh nghigp chuyén kink doanh thiong mai, trong nim tinh thué TNDN N ¢¢ tii tiga sau (dom vj tinh; trigu ddng) Doanh thu tigu thy sn phim 36,000 2 Téng chi phi sin xudt kinh doanh do doanh nghiép ké Khai: 25.000 (06 di hoa don, chimg tir HOC MIEN Ne hop phip), Trong 46: Ch phi dh tu xy dng nbd an gia ca cho eéng nkiin: 100 ~ Chi Khu hao TSCB: $50, trong d6 $0 Ia chi phi Khu fino eta 1 TSCH doanh nghiép di thue boat dong. Chi iit dong cu'y cho Bgahvign Bach Mai (86 xe hn eda bénh vi): 100 ~ Chi mua ed phidu: 500 ~ Chi nOp phat vi phom hop ding kinh 18: 50 | 18 Ihti vay cho NHTM X%: $00, il vay theo hop ig 128d, | ~ Tr gid mua cia hing ban trong kk}: 15,000 ~ Chi biéu, tang, cho khéeh hang: 1.400 ~ Cie khodn chi con Lai duge tri thea qui dinh. 5, Trong nim DN ed Khodn tha ti hogt dng tién doanh Wong nurge (bén nhiin gép vn dit ké khai ‘ip thé TDN): 250, Thu ttién phat vi plisin hop ding kinh té 100,q p ne sh HQC VIEN NGAN HANG Khoa Tal chinh e DAP AN THI KET THUC HOC PHAN Ngly thi: Can 44/6 164 Ciu ese reae Khong chi thu€ GTGT va thud sult 0%: (€Bi tagmg, thi te LE Khai, mite d6 iu dai) I Nguoi duy§t dip: be i ] ia cia vige ap dung thué suit 0% dBi val Goanh ri 054] 4 diu kign khiu tir thué GTGT dau vio dBi véi hing xult kh 054 Ciiu 2: 0,5 ai cin s 1 Sai, cho phép sir dung bing ké thu mua hing hée, dich vy d6i véi trutmg hop mua cét dé séi, bing thi céng, my nghé... cba hd c& thé thay vi ding héa don. 2. Sai, GTT GTGT trong truimg hop nay duye xb dink bing 0 néu hing khuyén mei ding aui dinh. Cée truémg hgp cén Ini tinh theo gid bén cia sin phkm cing lopi hose tuong duong tai cling thoi diém khuyén mai, 3 Sai, Hing tiéu ding ngi b§ phéi tinh thué GTGT theo gid bin cla sin phim cing logi hode tuong dusong tai cing théi diém tiéu ding ndi bp, Trt turing hop xuit chuyén kkho gbi b6 thi khéng phai tinh thué GTGT. 4. Sal, due phép khiu trir néu dip tng @% dk qui dinh, khéng hon thud. Bal 1: (3d), DV tinh trigu dng ‘ Ké khal vei Hai quan i Sin pil (fp thay hme Y nk: 840 0,25 Thué gigt: 504 Xuit kchiu sin phim B Thué xk: 0 an Thué E(Sin phim D ban trong purée: Thnwd TTB: 975 | thud GTGT: 247.5 Thue GGT ane 236 a Bai2 Gaiém)DE TH KET TGC HOC PAN HQC VIRN NGAN HANG KHOA TAL CHINA Ap dong chu Mio M4/ ligy: Bat hoe, Can dény chlih quy ThA gan Tigh bal 90° Nyaa dary oll. Doi dita cee Ngiiy ign dds Ab | 6/1044 Hh tan Chu 4 (2 Aiden) ¢ Tryonny hyp who Kodi el al ty Uk ell plik dug nl ce ane Nes <0 eg Uh ci pl Mig ig? ai co ae (2 diden): Trd 104 dong (oat) vi gill odch my ann pi | Val wy, guyén Lig nb kt 0 whos xu bing ee crutch thes Hieron 1 aay Mh te ky dg ATO Sa 1, PX 2 Downl nghig keih dawnt djeh vy buw ebay sta phibt nivanks qui 14 th da vj dure queybe rib toy ryt» 7 pty tl lo hing ha XK dc bu hl, ery pdt hac (cS). TH i ty 6 biG pbk ci ng, a on rm tomy ey IA vob a pl Ka re tr i i | Ahad this abibp downh nghigp. * Fes Thud tho nbdp eA nlite down nye pp cho mgutl loo dong tomy ey trom cmp teats Lp lc pit Goer ee ‘al hid TNIDN, NK vit te, ML iy TANG iba) Ts Qt co 4 in downs yubt iby Kak tony soe had cf tl 1 Then al in den aly 1 da te etic. repadyies Mehon 426 ~ Ubi nhip killu dy thike eho: ae ik Cie tn mul theo ln apes 10/00 USD ou Ny ie gk ahi 10 ie dng (cgn thub TOT) UE == C7, = Kult khku 200,000 sir jth ¥, haa sant Fk GUT dh vi in pf ite te che Nb der tv 43, S00000 f "yd ene a lnpik Gib mous clion thud GTGT 40.000. dbuyfely, ong kY, donnh nghitp db i clea idk: xudt 66.000 dbupfedy. Doanh ma i ity ugg nude nee gil bhn chira thud GTGT 82.500 dhng/cdy. 96 cba Ani hh bio chim tu ti, naa 47 oe We De eerie” HI, Theo ei lig Kiden tra cue cor quan the Trong 9 bi ved a ih oe eaten eh inact EAE in ink trén. Thud sult Wal XK sn pin 39 ‘Thud sult thu TTDB cia % 50%. Thue suit thud Sete laa Thud subt thu GTOT ofehtog hie. boa bing li 10% ‘Ty gid tinh thud | USD = acon. ‘Ding hy ndp thud GTO'T theo PKT, DA nop dly di che logi thué é khiku nhfp kidu, Hang hoa djch vy mun vio trong. Wo ea a a re OM om Tie aes rg 0 Ti sult kid di duge Miku trie thud GYGT aL 2s (3 dim) “Tol indt donnt sighifp sits xubt trong nin tial thué THIN co ti ligu sau (dom vj Links trigu dog) 1 Donn thu tu thy aa pak: 19,000 2. Tong chi phil sin xuht Bee Some eh BO 1 04 ot 8 Ne ee ke Dt), Tne y ise ig cho ngubi lao dng: 240. ie ies Chi du tw xy dyn ‘Heo chung tinh pt dng cia 189 Ino dong, thuomg, binh ~ x8 boi: 300 — ce ee SoM mu eee ce a: LG pe ei ae em 6100 ch NEETM v4 Ia sult 16%4/n8in, Phu ede tpi ph trh ebo NLD Kong cee va ‘ul yx then bap dog ek abet 6. Coin aa eeu sit dyng Ino dng: 104.0 Ce ees * en ea apy : ip yn at mL Tam ha doers wale oid rs Oe sl id a wwikinn a ak a oy ig tr ae on. WUTETT 454,33 a in Ne corte 4NGAN HANG pb THI KET THUC HOC PHAN TAL CHINN mur = 1 j Disha ont, Ap dung cho Kiba, hi, tgp : Dat hoc, cao ding chinh quy pian lm bai290°* \ Dai din Phong Khao thi sp. DEE. « Neveai dup Ngay chon dé : 06/06/2013 Phin I: Ly thuyét (4 diém) Cau 1: (2 diém); Hing hoa thude dign. “chi thué TTDB 6 khau sin sxudt néu xudt kha haowej bin cho oo 58 ikinh doanh xuft nhdp khiiu 48 xudt khiu theo hop déng kinb té thi e6 cbju thué TTB, thud GTGT khong? “Trximg hop doanh nghigp Khong xu khdu ma lpi 8 lpi tiw thy trong nurde thi nghia vy thué cba CSKD XNK thay di thé no? Cho vi dy minh hoa. Cau 2 (2 diém) Tra loi ding (sai) va gil thich ngin gon. 1, Doan thu tinh thué TNDN bao gdm thué GTGT trong moi tragmg hyp 2, Cac loai thud liy thu nip 18 c&n ctr tinh thué déu {a gidn thu 3. Tinh ly thoai so véi thu nhép cia thué tiéu ding the hign 1d khi tiéu ding cdg nhiéu thi n6p thué it hon 4, Nhip kindu nguyén ligu bju thué TTDB 68 sin xult hing ha xu Khu th kh uit Khu duge kia tit thué-TTDB i np ki nip Khu nguyén lgu vio s6thué TTB phi nop cia hing xuit khiu tyong img. Phin II: Bai tgp (6 diém) Bai 1: (3 diém) _ ‘Tai mét doanh nghigp sin xuét va kin doanh thuong mgi trong ky tinh thué c6 tai ligu sau: 1. Nhép khdu mot TSCD, gid FOB 5,4 ty ding, Phi van chuyén vi bao hiém quéc té bing 1% FOB, TSCD niy doanlt nghigp ng kj st dung cho mye dich nghin et, thupe loi VN chu sin xust due. 2- nia a ek ies gL a cots ia a cay tigu thy tai VN 4 fruit} bak one See ee eto ae ~ 4, Bin cho doanh nghigp kinh doanh wut ku d& xuit kh theo hyp thué GTGT 58,000 déng/edy ‘Yeu clu: Xie feo thuédoanhnghip phi ké kai in quan“chi nghidn ecu et at: 100 “Ch np phat vi pba Ban hint: $0 “ced gcc I cae triton at een aepbici nwwen bere na a cet mite thd), rie hal NON pegs dh Ta cine il? ss ia th ho gut ao deg oe os lao 460 Doarh nghigp kong ave cH thud TNDN. Thoé sudt TNON f.. Dai dién Phong Khéo thi Nagaedi diay . Nedy chon dé : 11/01/2013 Phan I: Ly thuyet Cau 1; Tra Idi diing (sai) gidi thich ngiin gon edc vin dé sau: (2 diém) 1. Thué GTGT phai n6p theo phuong phap tre tiép duye tinh vao chi phi duge trit khi lie dinh thué TNDN phai ndp. 2. Cac loai thué cé thi nhip lam cin cir tinh thud ludn dim bao duge tinh trang lap kink td. 3, Trutng hop ty thie xudt nhip khiu hing héa thi bén nhgn dy thc phn ké Khai va nbp thay cae loai thué cho bén dy thic. 4. Co'sé kinh doanh nhgn gia céng cho deanh nghiép trong nude sin pham thude diga chiu thué TITDB phai ké khai va ndp thay thuees TTDB cia hing gia cong. Cau 2: (2 diém) } Chi ra sir khic biét ca 2 nguyén ly dan thué tigu ding (diinh thué theo xuit xit va theo diém dén), Viét Nam dang ap dung nguyén ly dinh thué nao? Cho vi dy minh hoa? Phin I: Bai tip ! Bai 1: (2 diém) Doanh nghigp kinh doanh xudt nhép khau trong ky tinh thud co 1. Nhgn nhdp khau dy thie cho céng ty A 2000 chai nsgu, gid bin tai cit xuit khiw 500,000 déng/chal, phi van tai va bio hiém tinh dén cua khitu nhdp khdu dau tien 10,000 ‘déng/chai. Cac chi phi khic tinh dén cis khau nhip khau coi nhy bing 0, Trong qua trinih van chuyén, xép d0 (hang thuge khu ve Hai quan quin ly) vo 100 chai, da duge co quan c6 thim quyén gidm djnh. Hoa hong dy thie 44 nhgn 5% tej gid nh§p. Thué suit thué nhip khdu rugu 70%, thué sudt thué TTB 25%, thué suat thué GTGT 10%. “Mua 500 tin gpo 25% tlm cia | cong ty thuong mai dé xudt khiu véi gid mua chu thut ara 3,5. ie os ne Bealls bo oe dy. vi gid bin 4 g xuat phai ta cho ok igu sau3. Nivip khitu 1000 chige dieu hoa nhigt dg, cong suat 12.000 BTU, Sid Foy) 90USDvehig, Phin tiv Bo hin dra 16 hing cin kami xu bing 396 ti gid nhjp kd, Trong ky doanh nghigp ching HBGTGT xult cho, aii hurdng hoa ling $00 chige vai gi chum thué GTGT 3,5 trigu ding/chige, Cudj jg, AU hin dinge 200 chige, Hon héng dai ly di tei (chum thué GTGT) $% doanh thu tity, ‘Thod suit thud NK digu hda 20%, TTDB 10%, thué suit thué GIGT 10%. 4. Thue GTGT eda HH, DY mun ngodi khic tgp hop trén héa don GTGT: 10 trigu déng. Doanh nghigp ding ky ngp thué GTGT theo PPKT, Thue GTGT dau vio phit sinh ai did kign durge kd tri Yeu clus Nie dinh ede logi thué doanh nghiép phii nop c6 lién quan dén tinh links trén? Bai 2: (3 diém) ‘Tai mbt doanh nghigp chuyén sin xudt rugu, bia, nude gidf khit trong nim tinh thué TNDN 6 tii ligu sau ( dom yj tinh: trigu dng) rugu, bia: 18.400 p chju thué, ed mot s6, Ke} sir dung tir 15/2/2009) 8 nim theohia 2\ © Db dd tex op Thu en 1— tug *, Clu 1: Ding sai lat tten? nent WRI a CSKD nop thb GTC theo PAT mua hing oa thot GTGT da vo pi si dng dy the pt 2 Cara kinh Joan mfp thué GTGT theo PPKT uge bon tod GTT abcd GIGT lu vio phi snk trong thing chum Gage Mi tri ht + Doan nghitp nbn dy thke nhgp khbu hing ha Guye kh ti toln bf thub GTGT cm ‘hing nhtp kia dy thie, 7 4. Chibt khdu thanh todn eda hing hs lA Khoa Jim gidm gid tinh thub GTOT cla hing how 46, 5. ‘Trong mol iruémg hop, hing hoa mua vio 48 phye wy cho SXKD niumg bi tbo tlt, thing st dung éuge tht thué GTGT dlu vio phit sinh doanh nghitp ve dye kk te tolin bo. 1g nhtp thu duge khlu tri hu vio vio 36 fy, wa a42% gi tah thud np cb 9g. Doan nghit 4 whip kl, gid Rng aja oa hbng dly 4, Nhtp 42,000 chai rug, gid tinh thud nhp khilu durye xBe dink ld 300.000 dbngyetni, Doanh nghigp dt nig, hs #4 reve nv vi chum dum di ti thy, Yew edu: Xée dinh che khotin thud Xult khhu, Nhép khdu, GTGT, TTDB doanh nghitp phil nbp trong ky lign quan dén che hogt dng trén, Bit ring: = Thué sult thud nh khdu rugu: 50%; 0-10 thi: 20% > Thud sult thud xult Khu thude Id: 09% > Thud sudt thud TTB regu: 45%, thube 1d 65% > Thué sult thod GTGT eda tht ef che hing héa, dich vy trén 10%, Thué GTGT diu vio tren céca DE KIM TRA LOP THIS, eAaCH Cu 1: Ding/Sai/Giii thich (6 diém) / “\ 1.Nndp iu NVL cia thu TTB sn xu HH hs ul sh i urge khitu trit thué TTB di np khi- nhjip kbd vio 3b ta TTB i np cia hing XK tong img 2. Trong moi tring hyp, donnh nghitp bin hing nihumg RRORE RISC hoa dom th ds vi pham quy dinh vé quan ly va sir dung hoa dom 3. Thué GTGT diu vito cia HH mua ngoii mi Doanh nghiép sit dung dé quing cdo thi duge khitu tri 4. Doanh nghiép khing phi tinh thué GTGT 46i véi TSCD thude sé hits cia Doanh rghigp Khi thanh ly . $. Chiét khéut thanh todn eda HH 1a khoiin lim gidm gid tinh thué GTGT cla hang hoa dd ‘ i+ Ningp Kh $0 chide ot0 loi ¢ cd ng, Gidghi rén hop Ag goa ‘sch: Pat vs etd va hidm 18 ng la Kh mune wut v8 Vig vind 2 ga gp dng trong by Doan nghigp dt xu kho ti thy 10 hide pid by tira thud VAT 9sourichiée. $4 cn Iai vin di trong Kho. Thué NK oto 70%, thud TTDB 50%, thoé GTGT 10%, | + Tau thy trong muds 10,000 sin phim A ah Kho k)traée, Gif bin chi thud GTGT $5,000 ddng/SP, Thué xuit thud TTB cla A 25%, VAT 10%, * Hing hoa dich vy mua vito, ban ra déu chye hign thank todn qua ngin hing, Dudng wudt Khu 40 didu kgm khdu tr thud GTGT. Thué GTGT oda HH, DV mua ‘god khde tip hop tréa ha don GTGT: 5 trigu ddn. Doanh nghiép diing ky’ nop thué GTGT theo PPKT, chuyén kinh doanh, khéng sin xu ‘Gu cla: Nie jah eke toi thué Doanth ng phi ké Khai va nf trong Ky €6IN 124/ we Loi Gidi: Don vir trig ddng 1. Mua thuds 1a déxk theo hop ddng kinli t¢: iS se + OTHILVN + wf “a a VAT (Shu vio) = $0,000*0,04*10%9= 200 = Nubt kdidn 30,000 cay: ‘o Rhoug chu thné db, khong chu thuéxk | S| 0 VATxk=0 = = Tidy thy tpi vn 10,000 ely: o Thué ttdb = 10,000*{0,0726/(1+65%9)]"65%%=286 E ‘9 VAT (dua) = 10,000%0,0726" 10% = 72.6 ‘2.Nhgp kha 6 10: ‘Thue nk= $0*250°(1 +0,02 Thue ttdts '$0+892: eae a