HUE TIEU THU DAC BIET cau: San pham nao chiu thué TTB: Rugu trén 40 dé. p, Rugu thudc. ¢ Rugu trai cay. @ abvacdéu ding. cau 2: Sin phdm nao chiu thué TTDB: a. M6 t6 c6 dung tich xi lanh tir 125 cm? trd én, b. M6 t6 c6 dung tich xi lanh trén 125 cm. cava b déu dung. dé avab déu sai. Cau 3: Doanh nghiép A chuyén sin xudt rugu, trudng hgp nao sau day vita chju thué TTDB vita chiu thué GTGT: a. Ban rugu vao khu cong nghiép. b. Ding rugu dé thanh todn cong ng. Dang rugu dé trao déi. 4 a,bvac déu ding. Cau 4: Doanh nghiép nao nép thué TTDB: £ Read Kt Zu 6 té a DN sin xudt 6 t6 16 chd ngdi va xudt khau 6 (0. DN sin xuat 6 1 16 chd ngdi va bdn 6 16 vo Khu phi thu€ quan, © DN thong mai ban 6 16 16 chd ngéi v0 khu Phi thué quan. 4 abvae adu dung. Aus: Doanh nghigp A nhén gia cng thade Hi dig che doanh ngbiep B: * DNB nop thué TTBB khi bin thude Id dieu: DN B nop thué ‘PTB kbi nbn thude 1s die Ct pNe _ 107hué TTDB khi xuat or thud 14 diéu cho DN B, TTDB khi trd thudc Id diéu cho DN B va DNR, ‘Op nthudc ld diév. DNA nop a. DNA nop thué thug TTDB khi ba ° o nop thué TIDB: guyéen ligu dé sin xudt rugu thude ya 4g | in Cau 6: Doanh nghiép "4 DN A nhap khdu ni | nigu thudc trong nuéc. n gia cong thudc 14 digu cho doanh nghiép trong nude yy | a. b. DNB nhai | tra sin pham gia cong. DN thyong mai C nhap Khdu 6 06 23 ché ngéi- a. a,bvac déu ding. Cau 7: Doanh nghiép nao khong nop thué TTDB: DN thong mai C nhap khdu 606 24 cho ngdi hudng mai dé sn xuat rou i ban trong nuéc. DN A mua rugu trén 40 tir cong ty thuéc va ban rugu thuéc trong nuéc. DN B nhan gia cong thudc 14 diéu cho doanh nghiép trong inde va xudt tr thudc 14 diéu gia cng. d. a, b vac déu sai. Cau 8: Doanh nghiép nao ndp thué TTDB: a. DNnhap khdu 6 t6 16 ché ngdi dé phuc vy kinh doanh thudc 14 digo b. DN nhap khdu 6 t 16 chd ngdi dé phyc vu dua dén cén bo cong nhin vién. c. DNohap khdu 6 t6 16 ché ngdi 4é phuc vu kinh doanh nude Khodng d.a,bvac déu ding, Cau 9: Dos / , au Doanh nghiép A sin xuét rugu trén 40°, khi ban rugu cho nghiép B trong khu cong nghiép: a. DN AIA ngudi nop thué TTB * ' : DN A khong lA ngudi nop thué TTDB 108DN A khong 14 nguvsi nop thué Tryp, DN B la ny, NEUE! Nop thy DN A va DN B 1d ngusi nop thué ITB J. cau 10: Doarh nghigp nhip khdu 6 1 4 eh oe doanh nghiép nOp thué TTDB: an trong. nude, a. Khi ban trong nude, 5, Khi nhdp khdu « Khinhap khau va khi bin trong nude. 4 abvac déu ding. Cau 11: Khéch san c6 kinh doanh thudc 14 di€u (mua tit doank nghiép san udt trong nudc), rugu (mua tit doanh nghiép sdn xudt trong nudc), cho thue phong tro, karaoke, massage. Khdch san nop thué TTDB khi: a, Ban thude 14 di€u, rugu. b. Kinh doanh massage, karaoke. c. Cho thué phong tro. d. Ban thudc 14 diéu, rutdu, cho thué phong tro. Cfu 12: Cong ty thugng mai A ban rugu én 40 vao khu cong nghiép, cong ty A: a. Tinh thué TTDB theo gid bin chvfa thué GTGT. b. Tinh thué TTDB theo gid bin chifa thué TTDB va chua thué GTGT. c. Khong phai nop thué TTBB. 4. a,b vac déu sai. u thué TTD, khi ban dudi Cau 13: Doanh nghiép san xudt sin pham chi hinh thc tra gop, thési diém tinh thué TTDB la: 4 Thesi dim nguési mua tra di tien. . This diém ngusi mua tri tién Hin du Gn ; 7 yhitu) san phim. © Thesi diém chuyén quyén sit dung (hode queyén sid hit) SAP 4. Thai diém ky hyp dong. 109“of am chi ah nghigp sin xuat SID phim chiu thu TTD, bg, San anh ng bn; ly ban ding BI khi giao hang cho 4: ; 6 a m ; ni i ban dai ly pai diém tinh thué ‘DB la Phi ang gui ban da ig “ kho hang gu! " 7 Ph Khi dai ly eu hy duge sin pham. a ° bp. Khidaily hanh toan tién cho doanh nghiép ly hi xudt hoa don a0 cudi thang cin ctf vao s6 san phém ai i xud ° thu dude. a,b vac déu ding. 4. Cau 15: Doanh nghiép A sin xudt sin phdm chiu thu TTB, pi, & phim thong qua dai ly ban ding gid, gid tinh thué TTDB Ia: [Gié ban chua thué GTGT eta dai ly : (1 + thué suat thué TTpR) , | | | Tin hoa héng chwfa thué GTGT ciia dai ly | a, b. Gid ban chua thué GTGT ciia dai ly : (1 + thué suat thué TTDB), c. [Gia ban chua thué GTGT cia dai ly: (1 + thu suat thué TTDB) - Tién hoa héng chwa thué GTGT ciia dai ly. 4. Gid bén da c6 thué GTGT ciia dai ly. C4u 16: Doanh nghiép A 1a dai IY bin ding gid san phdm C (thuje di ‘wang chiu thué TTDB) dé huéng hoa héng, doanh nghiép A: a. Nop thué TTDB cain et trén tién hoa héng chua bao gdm thué GIG: b. _KhOng phai n6p thug TTB. ° Nop thué TTDB cin cit trén gid ban chua thué TTDB va chu GTGT cia spc. No a x Np thué TTB cin et én gid bén chua thué TTB va chi ™ GT cla SPC + tian hoa héng. Cau 17; Doanh n tnt 74 gop, hoe BhiGD stn nude 6 06 4 ch& medi, bin 6 10 #6 tah tue TTD yy ne EON RENO ONS 4 Gid ban a - b SP chs 6 (WE TTDB, chuta 06 thug GTGT va chua.e? nee Gia ba 6 “14 ban khong bao 86m lai rg 26p. 110Gig bin chu c6 thué TTDB, chua e6 thué GTGT nhung bao wom i om lai rd gOP- a,b va c déu ding. 4 cau 18: Doanh nghiep sin xut rugu d6ng chai, bin rygu cho doanh hig OME khu cong nghiép: Tinh thué TTBB theo gié ban chua c6 thué TTDB va chifa c6 thué GTGT. ». Tinh thué TTDB va dude gid vé chai truéc khi x4c dinh gid tinh thué TYDB. «, Khong phai tinh thué TTDB. q ahoicc cé thé ding, tty ngu®i mua ding lién hoan hay phyc vu sn xudt. Cau 19: Doanh nghiép A ily thdc cho cOng ty B xudt khiu 6 t6 16 ché ngdi dodoanh nghiép A sin xudt, DN A: dinh wu dai thué N6p thué TTDB néu nue nhap khdu c6 ky nhap khdu vi Viet Nam. b. Nop thué TTDB néu nude nhap khdu chua ky hiép dinh vu dai thué nhap khdu vdi Viét Nam. a. ava b déu sai @ ava b déu ding. ai, gid tinh thué nhap 6i gid ban chua rugu 14 65%. Cau 20; Cong ty A nhap khdu mat hang rugu d6ng ch hu 100,000 d/chai. Sau 46, cong ty A ban cho céng ty B v “ thué GTGT 1a 200.000 d/chai. Thué suat thué TTPB cla ‘ng ty B nop thué TTB khi mua rugu tty cong ty A: * 200.000 d/chai * 65%. (200.000 avchai : (1 + 65%)] * 65%. 100.000 a/chai * 65%. 4b va c déu sai. M1Cau 2 chara thud ngudi mua ven Ie b. a at can nha, P - C4u 22; Doanh nghiép san xuat san pham chju thué TTDR, dling sip nay dé tiéu ding n6i bé thi doanh nghiép: a, b. c. Cau 23: Doanh nghiép sin xuat sin phdm chiu thué TTDB, ding san phin h nghi¢p A stn xudt 664 ché ngdi va ban Tong : Pan 320 tnd (thud sudt thue TTDB 65%) va Khuygr sy “ phi true ba, thué TTDB: Mig, =(G200d+ phi trudc ba): (1 +65%)] * 65%. = (3200d (1+ = [(320 «r d - phi true ba) : (1 + 65%)] * 65%. 65%) * 65%. = Phi trude ba * 65%. Phin Khéng phi tinh thué TTDB. Tinh thué TTB theo chi phi san xuat. | < ae | Tinh thué TTDB theo gid tinh thué TTHB ctia phdm bin 1 lng loai, cling thai diém. J Tinh thué TTDB khi vigc tiéu ding xy ra ngodi doanh nghiép, | | nay dé trao d6i thi doanh nghiép: a. (Cau 24: Doanh nghiép sn xuat nay dé tang, a 12 Tinh thué TTB theo gid tinh thué TTDB cia phdm ban ra chy loai, cling thi diém. Khéng phai tinh thué TTDB. Tinh thué TTB theo chi phi san xudt, Tinh thué TTDB khi ngudi nhan trao déi 1a doanh nghiép. it sn pham chiu thué TTDB, ding sino thi doanh nghiép: Tinh thu€ TTDB theo gid inh thué TTDB ciia phim bin ™ . loai, cing thai diém, Khong phi tinh thug TTpR, ee inh thué TTB theo chi Phi sain xudt, Tinh thué-T7y inh thué TTpR Khi nguai nhan 1a cé nhan.. Hang hoa nhap khau thudc dién chi . cau 25 e O¢ dién chiu th cau 2°: Gié tinh thué TTDB 1a: ué TTDB duge gidm thué ona RU id tinh thué nhap khau + thué nhap khiu chua gia 4 idm. id tinh thué nhap khau + thué nhap khdu cdn phai nd b oegio. n phdi ndp sau khi da id tinh thué nhap khau. a Gia tinh thué nhap khdu — thué nhap khdu duge gidm + thué nha ghdu con phai ndp sau khi da duoc gidm. me Cu 26: Doanh nghiép A mua 1,000 chai rugu ti¥ doanh nghiép san xudt B ag xudt khdu, tuy nhién DN A chi xuat khdu duc 950 chai, 50 chai rugu con lai DN A ban trong nuéc: ° 50 chai rvgu ban trong nuéc khong chiu thué TTDB. TTDB, DN A 1a ngudi nop a. b. 50 chai rugu ban trong nuéc chiu thué thué TTDB. 50 chai rugu ban trong nuéc chiu thué TTDB, DN B Ja ngudi nop thué TTDB. a 50 chai rugu ban trong nuéc chiu thué TTDB, DN A ya DN B a ngudi nop thué TTDB. mua tif céng rugu thudc bang rudu 40 doanh C4u 27: Doanh nghiép A san xuat jo thi trudng trong nuéc, ty thuong mai B, khi bin rugu thude v nghiép A: 2. Dutge khd‘ trie thué TTDB trong Bi m0? rugu 40 - b. Khong pbai nop thué TTDB. & Nop thué TTDB khi thué TIDB TTDB cia rvgu 40. mua va0- cha rugu thudc ban ra (>) thué Phai nop thué TTDB.n xudt rugu thudc bang ruou 4g nha nghi Asi Cau 28: Doo ghiéP " M bi n a thudc va0 thj trudng trong nuéc, doa: “ an mot phan puige khdu tri toan bO thué TTB 4a n6p khi nha . 1 ie Kd an nguii nd ie B. Ou gg pb. Khong 1h nguidi nop thu TD! Me thué TTDB cia rugu thudc ban ra ( khi Nop thué TTB a rugu 40 . °) the TTDB da nop Khi nhap khau cli ué TTDB khi thué TTDB cia rugu thudc ban ae ca rugu 40 ttong ting vgj sé iy 4. Nép th TTBB di ndp khi nap khdu rudu thudc ban ra. Céu 29: Doanh nghiép A sdn xuat rudu, gid thanh 1 chai rugu la 10.0004 i gid ban chua thué GTGT 1a 18.000 d, thué sudt thué TTDB 35%, khi ding | nigu trao déi dé lay huang liéu véi gid tren hgp dng trao déi chuta 6 thug GTGT 1a 14.000 d/chai, doanh nghiép A: a. Tinh thué TTDB = [18.000 d: (1 + 35%)] * 35%. b. Tinh thué TTB = [14.000 d : (1 + 35%)] * 35%. ¢. Tinh thué TTDB = [10.000 d : (1 + 35%)] * 35%. 4. Khéng phai nop thué TTDB. Cau 30: Doanh nghiép A gia cong thudc 14 diéu cho cOng ty B, gid gi cong cha thué GTGT 1 16.000 dicay, gid ban chua thué GTGT thude It cing loai cla céng ty B trén thi trudng 1a 120.000 d/cay, thué suat thot TTDB 75%, khi doanh nghiép A xudt tra thudc 14 cho céng ty B thi dou nghiép A: a b, Khong phdi ndp thué TTBB. Tinh inh thué TTDB = (19, 00d/cay : (1 + 75%)] * 75%. =[16.000d/cay : (1 +75%)] * 75%. = 120.0004/cay : (1+ 75%). ©. d. Tinh thug TTDB = Tinh thué TPB Cau 31; Doai nh nghiép A 0 hn ban chua thug Gtor sin ae Tugu, gid thanh | chai rugu la \ 35% hi ting TUG thi doanh, na DA eee oa Ie Ilasinh thué TTDB = 18.0000 * 35%, cpinh thué TTDB = 10.000 d * 35%, qinh thud TTDB =| 18.000 d : (1 + 35%)| * 35%, Khong, phdi nop thué TTDB. . Doanh nghiép A sin xudt rugu, gia i 3 ‘ : , giao dai ly ban dé GTGT li 40.000 A/chai, hoa hong dai ly 1a 10%, thué pe ban duge rugu, thi DN A tinh thué TTDB theo gid tinh th 4 ue cau hue a sq, khi dai LY qTpB: (40,000 d/chai - 10%* 40.000 acai]: (1 + 35%). [40.000 d/chai : (1 + 35%). {40.000d/chai + 40.000 d/chai * 109%] : (1 + 35%). b ¢ q. Doanh nghiép A khong ndp thué TTDB. cau 33: Doanh nghiép A nh§p khdu 6 t6 4 ché ngéi, gid FOB Ia 300 trd, 1 &F chiém 10% gid FOB, thué nhap khdu 70%, thué TTDB 50%; sau 46 bin trong nude vdi gid chua thué GTGT 1a 600 trd, vay thué TTDB DN A nop khau nhap khau: a [300 trd + 300 trd * 10% + (300 td + 300 trd * 10%) * 70%] * 50%. 6. (300 trd + 300 trd * 70%) * 50%. * 50% + [600 trd : (1 + 50%)] * 50%. * 50%. c. (330 rd +330 ted * 70%) 4 (300 tra + 300 trd *10% + 300 trd * 70%) Céu 34: Doanh nghiép X sn xudt SP A chiv thué TTDB véi thué suit 35%, trong thang c6 tinh hinh sau: 1. by thac xudt khdu 4.000 SP A, gid ban Bie 45.900 d/SP. ita khdiu Viet Nam a gid ban chita thué GTGT 1 2. Bén cho cong ty thong mai 2.000 SP A: 47.250 d/SP. Bén qua da sn done eid ‘A vai gid chute thud in qua dai Iy ban dung gid 3.000 SP nets 64,800 a/SP; hoa hdng cho dai ly 10% wensie ‘Yj «ap xuat khdu 2.000 SP A, gid bin chua thué Stery 4. Tre tiép x08 ausP. : - = TTPB doanh nghiép X phai n6p trong thang: Thue a 12,5 0rd b. (147,7 ud «74,9 trd | | a 24,5 0d Cau 35: Doanh nghiép A chuyén sin xuat rugu, trong thang 6 ty ju 35: ¢ C6 ti sau: 1 Ban trong nuéc 3.000 lit, gid ban chua thu€é GTGT 1a 19.800 anit, 2. Sit dung 100 lit dé trao ddi nguyén liéu, gid trao déi chug thug GTGT Ia 18.150 d/lit. 3. Truc tiép xudt khdu 5.000 lit, gid CIF 1a 20.800 dit; 1 & F = 105 FOB. Thué suat thu€ TTB rugu 65%. Can cdf ti ligu tn chon dap dn ding: Cfu 35.1: Thué TTDB cita rugu xudt khdu: a Rugu xudt khdu ap dung thué sudt TTB 0% nén khong phi ap thué. Rugu xudt khdu khong chiu thué TTB. & aVabdéu ding 4 avabdéu sai Cau 35,2; a b. Gid nh thué TTB ca 1 lit rgu trao déiz Khong tinh thué. 12.000 dong, 11.000 dng. 18.150 anit, c d,au 383% Téng thué TTBB ciia rugu trao déi: Khong tinh thué. 715.000 déng. 780.000 déng. pap an khic: .. cau 35-4 Téng thué TTDB phai nop trong thing: a 94,115 trd. p, 24,18 ted. a 3,4 trd. 4. Bap An khic: cau 36: Doanh nghiép A chuyén sin xuat thude 14 diéu, trong thang c6 tinh hinh sau: Tiéu thy trong nudc 2.000 cay thuéc 14, gid ban chua thué GTGT Ia 192.500 d/cdy. Sit dung 100 cay thudc lé dé tiéu ding ndi bd. 3, Trwe tiép xudt khdu 1.000 cy thud 1, gié FOB 199.500 diedy. 4. Ban cho cng ty B dé xudt khéu theo hgp dng kink té 3.000 cay thudc I, gid ban chufa thué GTGT 181.500 diedy. 5. Giao cho dai ly bn ding gid 1.500 cay thudc 14, gid ban chia thué GTGT la 189,000 dicay, cudi thing dai IY teu thy duge 700 cay thudc ld. Hoa hong dai ly duge huéng 2% trén gid thanh toan. Thué sudt thué TTDB thudc 14 75%. Chi phi sin xuat O1 cfy thude I 80.000 d/cay. Can cif thi ligu trén chon dap an ding: C ‘tu 36.1: Chon cau phat biéu ding: ué TTDB- n thué TTDB- Thude 1a tiéu dang ni bd due mie La 7 Thude 1é xudt Khu dude mién thvy B dé xuat khdu theo hgp dong iho | Ong gy. | ti 14 bin cho cong 'Y iv | c. Thus thué TTDB- d. a,bvacdéu ding. | Cau 36.2: Tong $6 Iugng thudc Ié tiéu thy tinh thué TTDB; a. 7,600 cay. b. 2.700 cay. c. 2.800 cay. d. 5,800 cay. TYDB cita | cay thudc [é tiéu ding ndi bd: Cau 36.3: Gid tinh thué a. Khéng tinh thué. b. 192.500 déng. c. 114.000 déng. d. 110.000 déng. Cau 36.4: Téng thué TTDB phai ndp trong thang: a, 229,950 trd. d. 221,7 trd. c. 173,25 trd. 4. Dap 4n khéc: Cau 37: Doanh nghiép A trong ky tinh thué cé tai liéu sau: 1. Nhfin nhap khdu dy théc 1.500 chai rugu nhiin hiéu Black, gié mua! cita kidu xudit 500.000 d/chai; phi van ti, blo him tinh dé nhap kndu dau tién cia Viét Nam cho & 16 hang 1 200 trd, hoa hone 0 ee cha thué GTGT 10% trén gid nhip. Doanh nghiéP Adin ‘oan b6 rugu Black cho chii hang trong nude (ngudi ity tA) 2. 4 2 aa chai rugu nhan higu White, gid mus tl a A ttn ofa Vie ae Phi van ti, bao hiém tinh dé cite nha A A phithien Doo na ee tte: Kh Kid tra tribe Dea aan chai bi v8 (c6 xe nha ciia co quan ete mars” 118pan 1.200 chai niu White (n€u tren) eho od gn chu thué GTGT 1.452.000 d/chai, 6; con; % gid tri 16 hang. + cong ty 8 ty thucng mai, gig todn 70 thuong mai 43 than é suit thué nhap khdu rugu 40%, thué sus, . suat thu Thu F é suat thué GTGT 10%. 6590, thu tai liéu trén chon dap An ding: € TTB rugu cant weet can 37. Tong thue asp Khéu rue doanh nghigp A phii nop: 660 trd. 900 trd. 952 trd. pap an khéc... a cau 37.2: Thué TTDB phi nop cia nugu nhap khdu Black: a. Khong phai ndp. b, 682,5 trd. « 955,5 trd. Bap An khéc:. Cau 37.3: Thué TTDB phai nop cia ruigu nhp khdu White: a 702 trd. b. 982,8 trd. c. 1,092 trd. 4 Dap an kha Cau 37.4: Thué TTDB phai nop khi ban 1.200 chai niu White: a 686,4 trd. >. 2964 tra. & 312 trd. 4. Dap an khéc: 119. pigu ding: chon cau phat 7 . cau 37.5: Cho! -r1DB phai OP cua 1.200 chai rug White Khi aren nghiGP ‘A duge khau ui thué TTDB tuo, ude, doa khau. tigy ty a . trong 1! . Mg nop khi nhaP tinh thué TTPB doanh ng) nap khau. phii nop ota 1,200 chai r10u Whit nigp A khong duge kha tt thue Trp uty b. Khi 2 iy trong nudc, ing da nop Khim ava b déu ding. | ga. avab déu sai. | Cau 38: Don vi sin xuat rugu, khi ban rugu vao thi tru@ng trong nud ¢ | gid tri tif 200.000 déng trd lén: a, Xuat h6a don GTGT cho ngudi mua. b. _ Xuat héa dén Ban hang cho ngudi mua. Xudt hoa don GTGT hodc héa don Ban hang tiy theo phudng phip tinh thué GTGT cia don vi sn xudt. c. d. Xuat héa ddn GTGT hoac héa don Ban hang tiy theo phuong phip tinh thué GTGT ctia nguéi mua. C4u 39: Thdi gian ké khai thué TTDB thang 10/200n: a. Khong qué ngay lam viéc thet 20 ca thang 11/200n. b. Khong qua ngay thit 20 cia thing 10/200n. ¢. Khong qué ngay lam viéc thi 20 chia thang 10/200n. d. Khong qué ngay th 20 cia thang 11/200n. CAu 40: They 6: 440: Thai gian nop thué TTB thdng 10/200n: Khong qué neay am «: 8 qué ngay lam viée thy 20 cla thang 11/200n. b Khong 2 | Ne Qué neay thi 20 cia thang 10/200n. hong a , \ k OMB qué ngay ther 20 eta thang 11/200) hong qué npay jp . " leay lam viée tht 20 cla thang 10/200n. Do