NA-titi2 . pr Tf trem BO TAL CHINE, HOIDONG THE TUVEN DUNG CONG CHUC TONG CUC THUR NAM 2014 DE THL VOLT MON NGHIRP Vy CHUYBN NGANE Negach chuyén vién va kidm tra vién thud ‘ThOi gian lam bai: 180 phiit khéng ké thai gian phat a2 Caw 121.” Ant (hi) hiya ay clin Br eu ts ENON AS! vel thu nkip + tir ban quyén ctta-cd nhfin cur tra? Doe . : * Ghi Qua nghien ctu Lugt thué gid te gia ting (GTOT) ign héah, eho bide: 1. Thné GTGT la git 2. Nhting diém kite bigt ca ban ota 2 phucing php tinh thud GTGT? pliong phigh P= Khu tr thué va phuong phéptinh tryo tip tren OTT? Pee as s . ‘eit * Qua nghién otra Lugt qui Iy thu ign hob, anh,(chi) oho bid oe +. Neudi nép thué.duge gia hen n6p.hd so Khai thal tong trudng hop nao? thd! pian quy dinb gia han nop hd so khai thué? . . aoe 2, Thi quyén gia hen ndp thué? . - eS 4 + Mot doanh.nghiép 6 tinh hink hoat éfug SXKD thong nam X nhut su J. Doanh thu tinh thué thué thn nlp doanih nghip trong nfs: 250°000.000,000¢ 2. Téng.chi phi doainh nghiép ké Khai: 220,500.000,800d, trong di: “ ~ Chi phf quing ofo, tiép thi: 6.900.000.0004; a : > Chi tra lai tidn vay tong ting voi phn von aida Ié ob tiiéu’ 206 000.000; * *- oa ~ Chi cde logi titn phet vi pharm-hanii chtnh d np: 420.000.0000; 7. : . ~ Chi tra ep kho khan cho lao dng ntt bang inguén guy phuic Igi: 180.000.0008, . “ae: chi phi dlu-o6 ‘héa don, ching tk hop phép, ofg chi pit cin lat al didukign gage, tre. 3. Thu nh§p khéc: ~ Thu nhOp ti hogt @ng lfén doanh v6i nude ngodi 2.400.000.0004 (sau, dt tad thud» tha nh§p 48 ndp ¢ nude ngodi vét thud sudt QWs ow Le, 2 RY : gyi tt 2M duve chia tir hogt dgng-titn doanh yo coanti nghiep ‘kde trong mde 150.000.0004 (da n6p thué TNDN 6 noi Bép vén), Yeu edu; Cin ott vao nating thi ligu da cho ‘hay tink thaé TNDN theo: qiry dja: = pe rdng: Thué suét thu TNDN 22%; trong nim ddan nghiép khéng duge mién, giém thé, (Dé thi Khong chage sit dung tai lit. Céin 66 cot tht khong dupe gid ich gl thm) Nh