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    12 views37 pages

    B Thi V Cu Hi TRC Nghim Thu 29349165

    Uploaded by

    La Thị Thu Ngân

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    of 37
    BQ pA THI VA BAP AN THI TRAC NGHIEM NGANH THUE 1 Thué Git gia ing ‘Caw 1, Dae diém do dati dy khiing phai cha Thu wif trl gia ting: 4.Giin hub. Banh mbigu git dogn ©. Tring lip. Co inh trang tip eo Dinan: ©) Civ 2. Oi wryng chju Thu git tr gia tng Lis a. Hing hod dich vu sin sxuiat, inh, doanh © Wigt Nam 'b Hing hod, djch vy nua cua 16 chit, e& nhan 6 mide ged ¢. Hing hod, dich vy ding cho sin suit, kinh doanh va tidu sting & Vigt Nam (bao gim ca hang hod, dich vy mua cita LivehGe ed nin 6 nice ngoai), tr etc bi tym khdeg hu Thu i tr gia ting. 4. Tit ed cae dap dim tren, Bip ain: cy Clk 3, Hiing hs dich vy ido sau diy thude db tung Khong Chi Thue gia tr wi ting: a Hing hoa xult kid ra nuda ngodi, ké-ed uy thie xult kid, +b. Hing bod gia sig shuyén tigp Hing fod ali ki eg ch 4 San phon xudt Khai [i taf niguyn, khong sn Khai thie chia ehé bign theo quy dinh etn chiaih phi, Diipsdn: d) (Cau 4, Hing fod lich vy ribo sau iy thud di tng hdr ch a. Ngo vér Kénh murong ngi déng phyc vu sim xu néng nghigp. b.Ninite sach pwc vu sin aut a sinh boat «. Phin bon ‘Tha Bi pi why lh a. thins ian ni nN ti Bip dn: a) Clu $, B6i vii hing ho, dich via dmg dS trao A, théu ding ni hs, wid inh Tho lt ia Kg Gif ban chua co Thué gi tr gia ting 1b. Gi i 8 hits wi tr gi King . Gi tink thu eta hang hoa, dich vu-cing Logi F «4Gid tinh thud cia hing Hod, deh vy eng Hopi ole hecmy duc (gl a ibm pik seth ag gto i eu ding mdi bd. Biip an: d) Cin 6. Bdi vi hing how kin ehuyén nib 4 tiép tue qui tri sin xudt kind don, gl inh The gid ti gla tinge a Khong pha tinh va nop Thue gi tr] gin ting , Gi bin chira cé ‘Thu gid tr gia ting ¢. Gi ban da c@ Thue gid tf gia ting «Gif tinh thé cla hing hod, dich vy eng fog hotietwumg rong tai hi dim pt sinh cB host dips nly. Bip an: ») (Cau 7. ing ho in chun ib Bing hd a, Dees so kinh deanh xuiit ban bb. Doe sir kinks doanh sung img sir dung cho tg ding cia eo 9 Kinh dean ¢. DS tip tye qui trinh sin xu trong mOt co sé sim xed, kin doanh 4. Do-eo sarkinh doanh bigu, ting Bipan: c) (Ci 8, Gi tlh Thug wit gia ting Abi vd ng Ho sp Whi ic 4. Gid chien eo Thub gid tr ga ting ‘b. Gi chura o6 Thad gid tri gia ting, 4206 Thué tigu thy de bigt . Gid chura 6 Thué gid tri gia ting, di cd Thue nhip Rhiin 28. Gid ah Klin ti rn. Khu ong (#) wi Thud nlp id (rdw, eg (4) 01 THud hau dy jig (bi), ipa: d) (Ci 9, Tring lngp nay sng, ip dt ba thu mgueyén vat lig, wi tink Thu git gia Hing lis 2 Gif wl xdy dmg ipdit tye Gil iy dng, lp Qt khng boo gdm pid tej nguyen vt lig, chira ed Thu i tla ngs . Gif xay dung, Kip dt bao gom a 2.070 rigu ding. b.2.1S0rigu dig «2.500 trigu dng 86 khic Dip in: b) (Clu 2, Mot doanh neitigp trong mim inh thud c6 1 Kg mb sw: = Doan thu tiGw thy sin phim: 4,000 tig déing = Ting hap chi phi phi sinh trong iy: 3.008 tigu dng. trong Wo © Chi phi sie 1 rn thais 300 trig dng. ++ Chi didn vag teh cho ingwbi tao dong nhumg thye t Khdng eit inde 200 trigo dn, + Cac chi phim lai hop 1. = Thue sult thué TNDN 13.25%, nviounh nghigp phil nip trong Arn: 1.300 teu dng 6, 375 rigudling d. 86 khiie pds 8) Caw 3, Daanh nghigp X trong nim tinh shud co ti igu sme = Doan thu au thy sin phim; 84X01) nigu déing. = Tong hap chi phi phil sin trong ky: 6.000 tga dling, tong + Chi tra Iai tién vay von inure dmg. vii phiin van digu 1 edn thigu: 300 trigu dng + Chi dio to tay nighé cho e&ng nian: 200 ida ding + cn gl dhege-coi 1a hop W. = Thué sult thué TNDN 16 25%, ‘Thud TNDN doanh nghiép A. phi ndp trong.nirn: 8, 500 trigu ding .625 trigu ding °.$75 id, $6 king Dip nse) Gi 4, Doanh nghigp B trong ndim 66 56 lig sau: = Doan thy gu thy sin phim: 7.000 trigu dng Chi phi deal nghigp ke kha: 5.000 trigu dime, ting ds ++ Tién tuomg cng nhan vien c6 chime tt hop php: 500 trigu ding -e Tid tich tarde vio ehi phi khOng dking quy djnh cia phap lt: 200 wiga ding + Civ chi phi cin lai durge eo 1a chi phi her = Tha nhsp tr wge ge hign hop ding nzhien etm Khos he vhs rn eng Wh dang tro hd in ul hi nghiém (¢6 chimg nhin ding ky vicduyé eo quan qui Ij ci tkim quyn sic nin): 200 trig ding ‘Thu nhip chi thé TNDN cua doanh nghigp 1: Dip an: by (Civ 5. Mé¢ doanh nghiigp trong nim tind thu e686 Ha Doan thy bin hang : 5.000 trigu dong ~DN KE kal : Ming cic khodn chi dinge trir yao chi phi th 4.000 trigu ding. Th tri pt ot phar gp bg kta v8: 200 wrigu dng ‘Thu nhip chiu thw TNDN exia doanh nghigi trong ky tinh thud = a. 600 trigu ding, b, 800 trigu dong L000 argu ding 4. 1.200 trigu dng Bip ans d) Caiu 6, Mt doanh nghigp trong nim tinh thud C6: = Doanh the titu thy ‘sin phim: 3.500 trigu dong Chi phi pin bb cho san phim ia thy: 2-800 gu dling, rong + Chitign h tra cho ngudi lao ding nhumg thie té khéng chi tra ; 100 wig ding, = Th sult thu TNDN 28% Cae chi pidge eo a hop 19. ‘Thus TNDN doanh nghigp phai nép trong ndim: a. 250 trigu ding 275 eign ding o. 300 trigu dng 41325 trigu cing Bap din: by iu oh sa: au 7. Doh aghigp X trang nan nl hud ob 6 gu sa = = Boanh tha tgu thy in phim: 6.000 trig dng Chi ph pin bd cho of sin phe sida tig: $.000 sri diag ~Thurnhip nhiin dings tirdyr dn dl. t ti mands god = 1.000 trigu dng (tha nhgp sau Kid fp thud thu nip theo Lait via nude down nghigp X du tu 18 300 tigu dong) = Tht sult thié TNDN li 25%. Cae chi phi dhnge coi Id hop Ij. “Thal TDN woah dehy Aphid wip tng nts 8. 250 inigu dong +b, 275 wrigu dong ¢. 57S wrigu ding. 4.600 trigu dong Bip: b) (Cau 8. Mot cong ty ed phin trong nin tin thud e6 96 gu nies: = Doan thu tidu thy san phim: 10,000 wigu dong = Chi phi doanh nghigp ké Khai: 8.500 trigu ding, trong db: + Tidn long wu cae sing ap vigmdoanh nghigp nhumg Kling thar gia didu hinh donnh nghigp 6 chirag tr arp phap: $00 ingu ding "Thug sat thué TNDN fa 25%. ‘Thué TNDN ndp trong nim sinh thug; a, 230 wig de 375 trigu dng ¢, 500 wigu ding 11520 trigueling Dip iin: ch Cau 9. Doan mghigp A trong hy tinh thud 6 66 tig sau Doanh thu wrong ky 1a: 10.000 trigu ding. Chi phi doanh nahigp ke Wisi 8.100 wigu dng, trong 6: = Chi nip tiga phar de vi phar hank chinh bi 100 wigu ding. “Chi tht trg cho corsé 8 thea ding quy dinh exa php uf 1: 100 trigu ddng ‘Thu obip chi thu a, 1.900 tiga dng (Civ 10, Down nighigp ¥ tain ip vir ein 2000, ~Tromg nm 2009, DN ké khai chi pi I (chura bao sm chi pa a * Chi mus bao im nn th ho nganit Lao Aja : $00 migu dng + Chi tri lai vay von diéw Wj con thiew ; 200 trigu ding, + Chitra i vay von Ngin hing ding cho sim cut, kin doanh : 300 wigu ding. =-Chi phi quing oho, Wp thi 66 di hes dom eh se: 2.800 tig Xi dink chi phi quang co, tiép thi duge tinh vio chi phi hop ly cia DN trong mam 2009: a. 2.400 tru dong 2.430 trigu ding © 2450trigu ding 2.480 rigu dmg Dip én: b) Cau 11, Doaanl fghigp sin xikt A uhh li indnn 2002, bio eo quyét to thd TNDN niin 2009 «6 Hig vd chi ph dug ghi nhgin nha sam ~ Phin chi quiing edo, 6p thi, khuyén mai, hon hing mi gid chi tig tn, Khanh Hit Hién quan try tig én howt Ang ih oan 6 iy lai dn, hime trp phi: 600 trig dig = Ting cfie Khosin. chi phi dye trie (khGng bao gom: phan ct hung ci, ip Aghuyén mai, how fing msi gid; chi tiep tin, kin ti Fién quan true wiép dén howt déng sin xuit, Kinh daanh): ‘Viy tbagiht phi dia ri bs gr ef chip que do, tl th, Kid gl hon hoger i tigt Khi xée din thu nfkp chi thu€ trong nm 2009 Ti ao nil? a SA py dong. b.5.S ty dong, 3.60 ding. Dip din: b) co, tiép thi): 25.000 irigu ding, trong 43 (Ci 12: Deotih nghigp ‘Vigt Narn Cos ii oan ha nti 850 trig Aig yn ek tr ep iba Od, Khon th hip nay La thu nh saw khi i np thus tha nbn they Lit sta mute ngodi. SO thué thu nha phai nop linh theo guy inh cua Lut thué th nhdp doant nghigp ctia nde ngoat 14 250 trigu dong. ‘Trading hop iy dounh nghigp VN C sé phi np then thé TNDN tai Vigt Narn Mi ia whigu? a. Rhdng phai ng thém thué TNDN 20 tigu ding ©. 25 trigu dng (Clu 13.8 2009, dosaih mghidp A cf i liga nk sau: ~ Thi hp ti hoot ig sin ust phy nde Li 200 trigu Boe = Thu nip tir hoat dking cho thué van phring £3 120 trigu dng. “Tha nhaip Wr og ding iu ur ebm Khon 1. 300 trigu dng, . ‘Truong hop niy BN A trong nim 2009 sé pha nop thué TNDN ta bao nbiéu biét ring tha nhip cita hot eng san wut Dike dn cos doonh ng A dang cups mda il THON. a 125 wigu dime. by. 155 trigu dang. 105 trig ding, Khong phi ndp thud. Bip in:e) Cau 14, Nam 2009, dosnt aghigp 1:00 line sa ~ Thu ahip tir host ding sin aut d0 chot ebo ire em: 200 trigu ding, = Thu nbp ir 14 gn gi ngin hang: $0 erigu dd. = Thu nhap tr hogt déng cho thud may moc, thidt bic 90 trigu ding. r ‘Trung hop nly DN B trong nim 2009 sé phi np dhué TNDN Ia bao ahigw bidt rng boat dine sin xu dd ches er cm cin doanh nghigp B duge hug um dai thué TON (thud suit 15% vi DN Bnd 2009 dang duge giams 50% thu TNDN d6i vi hoa dng sin nuit 6 i tré em), a. 85 trgu cog b, 50 trigu ding ©. 65 tigu ding. ip dn: b) ‘Ca 15, Doanh nghigp A thus ti'sin ob djah eda Doanh aghi¢p 8 trong 4 nik véi 38 tka thud ia 800 tra dng, Doanh nghigp Adi than todn mgt lan cho Doanh nghigp B da $00 trigu ding. Trutmg hyp ny Doanh nghigp A digs tinh vio chi phi dupe tir tin thue tai sin e6 dinh hang ndm Ia bao mic? 8,200 wigu ding. b, 800 trigu ding. «. Tuy dounh nghigp dye phép tua chan ine a) 6, Thué Thi biip e& in (Cau 1. Thé no 1A ed hin ear tr ? a C4 mit tai VN tir 183 mgiy tra én din trong mnt cong. ich hoy tinh thoo 12 thing lige tye ké tirmgy tien co mat tai VN: 'b, Co noi cr thiring suyén ti VN, bao gdm co neni dt dling ky thudng tro hoe eb aha thuddé otal VN theo hop dbng th thi ©. Bap mg mot trong hai digu kign trén; d. Tétcd cfc didu kign trén, Bip ne) Cait 2. Céc khodin thu aap sau diy, khodn thu nlp mio thude thu nbgp chju thud eta ed nhikn ew tri: 4, Thy nhgp ti tién Iuamg, tidn cong b. Thu nhjp tir chuyén nhisone vin: ¢. Thu nhgp tir bin quyén; d, Tait cd cae Khon thu nhijp teen, ap si) Cix 3. Cac khodin the nlp sau dity, khoan thu nhjp ndo thude thu nbjp chit thué etia cd nbn ew eri: Thu ohgp tr kmh dearth: (b, Thu mip tir thicw be, fg 1 dbu ur vb; 4 Titi se Khoa thu np tren. Bip in: d) (Cau 4, Ce khosn thu nhip sau diy, khodn thu nhijp ndo those thu np duc min th Phi cin tuemg lim vige an dra, lam thém gir deg tra coho so vi his trong git theo quy dinh eum phip ust; bi. Tidn iuomg mau do Bao igen xa eh «. Th ahgp le hge bing: . Tat cc khoan thu nh we: Pup ins) (Cam 5. Cae kon thu nip sau dy, khoan tha dp no huge thu nlp due mith 1. Thu nip 1 boi thirimg hep déng bso higan nin tho, phi min the. tién bd tiring tal nan lao Aig, Khesin Bi luromy Kim wige aan my, Lim thug nha made vit ede Khan boi thudmg Khe theo quy dink cua php Hage, 16. Th ip kin ds iri) ie thign dug or quan ab nite CO thitn ahiyen cho php thin lp hoe erg alin, boat d6ng vi nme dich tr thign, nhin dg0, khong nhim mye dich li nhuiin: «. Thi Bhp niin dvs engin Viga trey Hee MgO Vi Mavs iol Kr HAG, Win apo Gad Hn i: , Dit thué cia Nha nerée bot thué cita to che. ed nin di c@ quyén strung dit hop phi. ¢. Tai sin dupe chia hay gop da chia, ich, bgp nhit,s4p mhip, di t2n 10 chite theo quyét dn cia ew quan eo thm quyén, 4. Tit ed cde phuumg din tren Dap an: Lau qui thud ‘Cit. Cae tring hop thu ign kgm tra bse trate hi om thud ‘4 Hoan tha thew quy dns esa did sede que te mk Cg hoa x hi chicas Vigt Namitha vies b. Nguisi np thué dé nghj hon thud lin dtu: ray & Niphb nd thud ied nin tn (8, fon tie v8 dd trong thoi get 2 mf tn ie th deb ng int in ve trade;

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