mau) idan MCC (Mentor Comntunity Cente) li Tzu in St ithe vb 1 ning thy eh sinh vgn, Vi mye ti ay yng eine ding nis, [MCC da vi dang gn kt nang nb ita sinh vin wep sinh vin, fa Ate i gn Nein a Mentde —_°rmvge am to sot ven Hoe vgn Ngin Nang ane ‘urge thi ip bi din sn vi xt se va ee Th Khoa ee he hig, MCC niang muda dg Wt chi thie ly wx ia veto cit gag sinh vgn, en cat huySt vi tre ign dxay dng mot cng «ng sinh vign Nin ang Ion mane v8sb none ln ll on, an sogn ti ligu may, chiing 10% 42.c6 ying nghién cit tng bop, né théng, ofp nha h sic, ch hig hn, song khdng the ten ki ning khiém Ruy, CC it mang nh dag dong gp cu bec ber ti hod chin hom Moi ki ding pid hf: M-CARE: 0961726000, Fanpages Metron Comunity Center Website: menforteedu.yn : A isn: Menorca Appstare sis CH Phiy Hy cing tham gia wi ching i Group Facebook: Géc hgc tép Hoc Vign Nein Hang ic tye tip NERTRTTC 182 Gée hge tip KT ViMb, KE Vi M6, KTQT, KIPT, RTCC Gie hg ip Tin KT, Ton RT2, Kink TE Lang Ge ge tp Narn Thng Ke, Thing K@ Dounh Nip Ge igen Phin Lage DC, Php Lage XT MCC ~ Mentor Conmanity Comer gi 2 ng8 12 Ch (PHAN HOU TAA NAB)me Bi KiP THUR ‘Chim hoe va hge dang ciieh thi diém cao! HANG ogiy 5732018 Phan Hu Than Nam Grint HMC THC cn EL v,(Hue MUC LUC PHAN I: KIEN THUC CO BAN CAN NAM VUNG TRONG MON THUR 4 PHAN II: DAP AN BALTAP SACH BAI TAP THAM KHAO a PHAN V: DE-THIVA DAP AN CHI TIT 32 BE THINGY 7/06/2016... DE Munchy 17/22/2016... ETH GAY 23/06/2017. bt wee 20/10/2017. Etc 20/10/2017. bt near 05/01/2018, Dea ncay 20/04/2018. . 69 DE TH NGAY 26/05/2018, sna von T4 BE THI TH(rCUAMCC S601 Nauti RABE: PHAN NaM. on TB BETH THO CUA MCC 56.02 Nauti RADE: PHAN NA. on BA PHAN VII: TONG HOP DUNG SAI GIALPHICH 30 Ge hoe tip Hoc vga Npdin hing [PHAN HOU THANK NAM)ie 24H ON THI THI SIEU TOC (Ban hay doc hét dé t6i da héa hiéu qua str dung) ‘ayn nb sch cng Ung pa Ragone dy me we tug chinh ei hi bh cha nga qua bn vi dinh de ith gan dé nghign edu vd hye tp. NO‘ du ean sch duge tidied bo pe ong wing, 24 gi vi ing dang inh yon st tani dug toa bf adn bn w ik gy ble itp n= sh em Ken sing, fgolng vb mitch an ota 6 Be qu he dp cle urn sch tng ob sy vie“ he” haying hoe mia mu dé cao ba ly "ng pha i vige ic qui nnn ye sy dam mi Thu, yo thich Th th ng eu sch ‘nay ban nén doc thém Gido trinh, tai liga, Lugt, Théng tur va cde van bin quy phgm php hua kiuéc, Mubn“ in” mtd gil eng rin a ching ta pha di thi gan quan i, eR se ho va vi hos cing vy musa 0 Et qu 8 ban cng a din th ian quan tm, chm se vie oe Naa ban 0 de én dy inthe svi bn tp sr ing dng vi nha Wie cing «iu eudn sich ni, Minh ei mong ring minh gp ce bn nt in thi gian he ving co iu qu ‘hoc tp hy vong thbi pian thira ra ching ta hity dnb thea ian“ vic mbt ra dd dé di nd edt". BS Kiem gi? DE lm hom dé tac dia hn, hay d& thi sin vign eva ching ta ci qua tht xing ding. CB ln nh, dw cn phy a vn hy en i inh, Dim ga Get fp Hie vin Nei Wing PHAN HCUTHAN NAM) EEmud} LQ TRINH ON THI THUE TRONG 2411 «abn sgh 1 sh nip 1 hit + |e kip 24h +t hota ( ‘théng bio facebook, messenger, alo, tn nln vi néu han bf n6 ban se cing hge dng gi née ‘wong 24d dn. ‘+ Kit hog tinh hge toi App/Web wi mach hoat xxx dug in trong tr ing dn vb ‘ny tam theo inh én di. hg nbn dud bao gm 2 phn chink: Thu iudng( VAT, TTDB, XNKO vi Thu apt DN. TNCN) trrong img voi 2 dong bai t$p. Thoi N@i dung hoe RE qua nhin duge gan a ak | Dangbarp That TH “Vibe cag ep +e Xen fot ng hie pion ra |_ heptane (bl kiptang.) sm das vido gi thch |, vigesem i tHcheng dngotng te tite gil ching aah cong + Bude 2: Doe ting hop ly thuyét, chil ¥ trong bi kip | théte Vin 2, = Bude 3; Luyga tip dang bai tip diu vién, chy | - Vige luygn tSp bai dp gidp vist xem vita kim va vita viel ma vo mdt céch diy | ching ta biét cach trinh bay divi ‘hi edn te es, ‘tp ibid TD: Ivf cng thie Hn Bird [; Xem nhitng vdeo vidy chea bit, | Rn haya ct tring hop tp, ya xema ys iy vit raw mBtedeh’ | da bi, chi Khim ba diy iv chi ti, rans “Gh | Lam Et bt lp quan png, dio Rink Gongbilkip | -NhG edug thio nS nly = Néu ban this higa theo ing 16 ten hi hogan Ki ‘bai tp Ka yt cla chi 20 phi ‘ith _| Dang baiop moe TNON Nh cng thie Hin Bn, = Buti 1 Xen ¢lugt eng thie gi te bd Hin 3 . er Cbi kip rang...) sau db xem video pti hich | St ech tiny ting ing thie + Buck 2: Doe tg hop i day, chi ¥ tong kip + Bure 3; Layén ip dang itp ci i, chy wissen vie im vi vi vita v8 mgt deh ly airy chi ib TieTdh | Loy ep bat ip thue TNDN “Wiig cling tie Hin ¢ Be I: Xem nhing video vido cha én tn bi tp vb ce Gp, vin xem vita Yim va vitra wa mélcich | udm hop de big dliy divi oii TOk= | Cam Re ba gp Thue TNDN wrong SBT (ti bal 16 | ~Nhd eng thie Hin Th |-2418 6 ii) + Rin layin bai tp vi cde _ | ing bop de iat, ‘Lam ht i ep Thu TNDN rong SBT (HEHE 24 |~Nhér cng te Un eet 34 bai) = Ris lyn bai tp vee rung hp dic bit, Ge hye tp Hoe vga Nin Kang [PHAR HOU THAN NANcrud EE Tab-TaR_] Lim EC bap quan gn, dTEn ah ong BTR. | Nid ob te Ba we ~ Rén ga tip viele tung hp de bit. TR-TAH”[- Baie 1 Bye vob Op Wel rong doa] - Ren ly lf tuyS, co ~ Bae 2: Lim hit 100 cfu ding seu bin tong | idm dtu kh tn ip nly th 18h-20h | Lam de thé ‘Mai dé thi chi duge phép lim + Hy i th gt ch nid aie vay i, | ong 60 ph sd lim aong hy ccm xero minh de bao ait en _ 2ob-22h [Lam €€ ti ‘Mi dE ti chi dupe phisp fim + Fly im thi mds ach agit tc way di, | ong 60 ph thi ah liga xong hay chi cht xern minh duge bao nhieu ism Bi Bh | Hpe cing Bans hip ban DE dot trong inh tee sabigu phn inh bi I vide hoe dm gdp mish bd sung tng phn dS, Vie ip baa be Gn thi king ob ip cling ta ah ign tie md die ft ep minh hig sv ha vé ‘ing dang bap, ting gi dong if thuyét va nang eno : ih ng ty dt ca bin thn inh >24h | Min bin toan ting hi mig cdi din hon 24h d& |= Nu ching ta bat du Tam dat due digi s6 tdi da la 9-10 diém nbuang Wd dda 8 tir 5, tdi gia Lar Kduyéncho ning a li 45 24h theo ing guy |b caching te ewe nin trio min ni nu farm tim 10 thi thot Sau 24h hi ching tachi nén lim 2 vige san im fll 8 ch Lim bt twin thi min 66 hod 50 phi cho 148 ii ge av gi gn Be hi ne ° = Hay ip by 8 dé gia ag Wn thie va md rbg mdi quan hé (che chim tome Lat kk a teubng ban sé ein ning ng nay en ‘hay ludn sng tht t6t voi _ gigi) © GiehetipHeviaNsia kang PHCUTARK Nae EE(Thug ae PHAN I: KIEN THUC CO BAN CAN NAM VUNG TRONG MON THUE ‘Chong 1: Ting quan = Vain + Thud go ngudu tha cho agin sich hd nude + Thé Ii cing eu gidp abi nade didu tit vi m6 nén kink 18 + Thub cng it bv tin cg nga = Pin ea tut: ~ Neuen ig inh tus dasey _ Dich tl eo walt xt [Dinh hee din dt Bein ~ Thu dg dh nine? P= Thad ink no sink sing = Hing ud edu in| - ng a ku i aha thé - + Heng XK King bj ink thus Undiem - ~ Bao hig DN trong nue - Too ka ing x sin = Tydo TMQT thn ednctn TOT Niugedim ~~ |= Gil ah ean cbann > Cin ty doe THOT Kina ~ Lisi ite en rar ~ King cng hing cho ng én ding. dg, fring ha wut Kado mB Nr © Chit Vig Nam x doggy I MR to dig Br ay whi mt sb ing iba Rng san vin din thué XK ~ Wiauyin ten ha ‘Thi ih Ou phi dm bo cng ing, "ira dha ph dein bing chit kt ue vi gt np tho ‘Thirba nh tou ph dd bo 8 Wid, dat hig gua [Paan HOU THAN NAN‘Chong 2: Thué GPGT hl i: Thu gia ting hu GTCT tht rn gt ing tem ea ng ‘hod, dich wy phat sinh tong quit tin tt sin xu, lu théng dé + Bye digo * Gia thu + thud thye Li thoi so voi thu chp = Dbituyng ksng ei th (26 di tong) Cin ett: gin hu, tnd ut + Gi in shud GTC: gi cha c6 VAT nlung bao gin ee hud Ke (XNK, TTB) + thud sul (0% nude i, col nr xt kd (tur bn xg Cu, oo bn cho ku pi tuum) 5%: hang hea, dich vy phyc vy sin xu edn wu da 10%: cn ia . + Nein ti khiu trrtnué OFT | | theo ma ch syn ura chu thd th db va mG dug Ku tri + Khu ron ++ Nguyen ie héa do: gp dng mn in, nda don GTGT: ‘Ta khaw a quan Ching Tt qu gh (thar ton» 20 tu dng 8 VAT) © Thu GTGT phai ndp =Thué GTGT dau ra—Thué GTGT diu vio duge Khia try (Chi fi: - Hang big ting cg g np VAT distr vot GTT hing hoa trong rong ign quan FIDXSKD due ku tt GTGT du vio Neu king ign quan HBXSKD thi khéng duge ahd tit Thué TNDN: Khdag duge tinh vio dean tha Hing khyén ma y tn hud GTGT ing 0 Thwé TNDN: Chi phi duuge tit “Tha GTGT dy vo cin oto di 9 ch righ mua vo obi vata 1617 gh c6 VAT) tis thud GTCT dw wong hg vi pin ld vg trén 61) king de ki trv due in chi phi ge bi ha TNDN * Cg. th ‘Thud GEGT ~ Gid tind thud GTGTx Thué suit GGT © ‘Thu GYGT du ra kh ban hing ra) = GTT GTGT x TS GTGT © Thué GIGT diu vao ( khi mua hang vio) = GIT GIGT x TS GIGT > Thué CYGT phai nfp = Thué GTGT dau ra~Thué GGT din vie duge kidiy tri, de lge ip ge vin Nein hing (PAN TICUTHANN AN) QSowl eee 1g [PAAW HOU THAN NAN]i TH Theo gi CI: GUT a ‘TH2:Thea gil FOB: GTT agp kha = ia CHE FOB + CP voi vA BH qube (Chi j 2: Cie tak thué NK, TEDB, GTGT cia bing NK Thad NK = GT NK x TSNK Thué TTDB = GIT TTDA x18 TIDB = ( QTE NK + Thue NK )x TSTTBB “Thu GIGT = GIT GHGTs TS GTGT = ( GTTNK! Thad NKThué TTOR)STS GTGT ‘Chai ¥ 3: Phin logi Dai lf, Uy thae, Gia cag Giekestip oe vite Neinhing raw OU THAN i,imHue] Eee (Chaong 3: Thué TTDB - Die ‘Ti inh ‘Th hye +C6tinny otis vit nhip “HT TID eth Hh isn hp Ku oe Mi ih don dh wp Cu ag, eh wn rong ph qe i) + Mic dong vién cao => phiin émg mang tr nguri nBp the = Choy ebitgng ng ae 1 NR dn x rp XK hte bin cho DN KDXK theo IDKT (it bn Ku pi ‘thud quan) ‘Nip Hid vio uy, bidugg a hia phi pi ci pa < Hing héa din ma bin gta Rho pi thu quan vs ata XQ edging (pe Ita) Tu bay, tng TSCD ea os hip ve dt thd Tron: DNXSI sin xudt sn phim X __hin X;, DNXS2 sin nuk SP Y] X ha nguyén vat gu cia Y, XW Y dé ehjo TEE li DN2 bin ¥ 38 dupe Shure tué TTDB via X tame ng vi sb Y in ra ‘Nip keith bX Dead bit rong ‘Nop thud NK-———-> Ki bin tong nab GTGT ros pnp thud {TTD (dug edu eit FIDE dtp lorct tog ng sn pen X in 9) + Gang bic: ‘Thad TTDB = Gi tint thud TTDB x Th sud TTB inh hut GPT suit TTDB cg Hing nat THB . This TTR phd np = line FIDE —Thu FTDB due kh tit (chi 27H ey nb Bin rn) yo fp Hoe vga Nd hing (PHAN HTUTHAG NRO ER(THug Ee Chaweng 4: Thad XNK CIF ( Cost, Insuranee, Freight-tién hang, bio hiém, ewée phi): Newdi bin hing( agudi xu kbiiu) ia hg kh ang, lin th tp ai qua ng lt vi cha chip tht, bao hiém ng hea cag da hing FOB( Free on Board): Navi bing agus suit ku) gino hing cho ng ea np nih Khi) ea Ja ean ein ép ng Kh yin ang In na ng in a heen (Cich tn ci fog thaé (NX, TEDB, VAT), Gis NK hing git 100 (inh xvi) Gia ad Thad pal Tid RDO) 10 002M 20 “Thu TTDB (50%) | 100F20= 130 120x509 = 60 boge 100(1420%) = 120 | hoje 100142084506 = 60 Twn OTOT CIO) [1206 = TRO (0x10 = oe 100(+20%1450%)= | hoje 100 1+20%) 4502410, 180 18 [bg it = 180+ 18= 198 (Chi: Gi tue T'TDB B gi cae # TPDB rng bao gy Tone NR id in Tao GGT 3 gid hua ob thu GTGT alumg bao gbmn thué THB va thué NK (ich in fo shu (NK, TTD, AT) Git gl han odin 198 inh gg) Gis tinh thot “Thué pha ngp Thos ORION) @ 180 Ei < te apr = 18 (10%) Tad 8 18 ~ TTB Gainers | TrimTF TRO (50%) The NE 5m io ao com Tria smsIy | TFimMaroma TaD = 100 = 20 Rio ching sir dg eich tinh xe 46 a MiG WaT cho WUT Hing lp Uke > Khinio eng tstr dag ech ti ngage: 4 i ki dba cho gi han ton hoe gi chi VAT. cut y: 1, ing nuit ku: Ksig chin TTOB, VAT = 0% 2. DNs suit in eho donnh nghigp xu ku: oo DNXS A hin __"_ DNB deo XK theo hop dng kin XhigsiFIDH PINION XK (OANA HhengeTTDD) ‘VAT bi hang (0%$8% 0%) THD: Khng XK np th TPB va VAT 10% nn bi rong ne pin bin rong ue) fc hge tp Hge vila Ned hing (PAN OU THAN Nae)0 ‘BAI TAP MINH HOA PHAN THUE TD ( Cam hl a vt video hig dw gi chép edn thin ho i lt gti ech rink bey vi ba nd ete 8S quan trong va dé hin) 'M@t cng kink deans pK rong hy toh hud Rot dag nh sn wcly An hi sn. i ang tin Ku tai qu té& SO niga ding. oa hing uy te (eh thug GTGT) $% ten wid rf tinh thue NK Nip 200 hig id hi nit cng sul 2000 BTU. Tr i ta od G6 ng Wi cin hu nh 1000 gu db. Ki im hb py, co gz gin cnet one ‘eta Hai quan xe hin bj gidm gid te] so wi hop dong 20% duge chip nhiin gid thug, Chi i vin chy ny ny tr ca kh v8 dn ko oa ng ty thu agai (ea hud UG) 2g dng, Cly ta thy 150i, i bn (chia thu GTC: 1 wu nchige = Mu 100659 bn gh, man (chun to GTGT): 189. ye xc du 80 6, i bn a i so 6 iu cg ~ Mis 100 chai eu ret DN sn xt alt Wh theo hap dng bv me god, id mua chura o6 thué GTGT trén ba don fa 50.000d¢chai, Trong kj, cly d3 xudit hau durge 800 chai vai gid FOB 14 100,000d/chai. Sé can lai cty da tigu thy tong mune véi gti bin. cchnra thaé GTGT Ia 150,000d/chai © You efu: xée dinh cfc Yooi thud ety phii ké kha vA agp vip trong ho i sal su udp kd i it 20% cia ian 40% Td TTDB cin did hi 10% rou 50% Tu ub tho XK on gh 5%, me 2%, The sud ne GTGT cia ce og ng vn 10%, Thad GTGT dv vo as ag ia dch vy du tr 1000.00 XEM VIDEO HUONG DAN GIAT CHI TIET TREN APP “ MENTORTEE” HOAC WEB “ MENTORTEE-EDU.YN” XEM TO HUONG DAN St DUNG NEU GAP KHO KHAN HAY.GQ1 0961726000 DEON BAL KIEMTRASO I: . CUOT RE KiP CO PHAN DUNG SAt THUS TIEU DENG( DANE CHO BAL KIN TRA SO 1)BAI TAP TY LUYEN BALI: Mat dog ty kn dank suk tong x tnt thud ef hoot dal sa: + Nhp ida 200 chide di hd mbit 06 cing st 12000 BTU. Te gi ea ton bg hing tg cz kk fi KT £00 sig ng, Ki km th te agp Kh, co qua giém chet lugng eda Hai quan xe ch hag b hit ha so Wi gp Ang a 20%. Chi pi van ehuyén si hg ny tte kh v8 kh ca cOng ty thé ngodi (chu thué GTGT) i 20 wig dng. (ng ty ig ty 150 eis, gi bin chum VAT la 5,6 wu déngy chi, ~ Mun $00 edi che du hb nit 9 cng sut 15.000 BTU cia mot doen nghigp sin xu trong nae d8 xv kd theo dng kn 1, Gid mua chua thué GTGT 16 trig. ‘Trong kj cg ty dl xult Khu due 400 chigc véipié FOB 10 8 trigu ding chiée. $4 con lai cling ty dt thy trong nad vi gid fn chua tho GTGT la 88 tiga Singhs ~ Mua {00 bg hn gh, gi mon (chi thué GTGT):Ldtigu Angsty dt XK de 80 bg, wit tu ko: Lt bg. epi vn chuyS ban ghdt ir kho tc Ku xu cho mt don Vi vin chun chura thud GTGT) Ta 600.0006 ‘Yeu chu: Xée inh ic loi thud ety pi ke kh a np trong tong 6 bi: ‘hod sult thu NK cin hi bi: 20%, en du damit i: 40% TTB ee did ba hig 10% Th su thu XK ca gu, bn gh 5%, Thu sult tho GTS cc oot cng in: 10% Co sé dig ky np ti GYGET he pong php ko te Hing hd dich pu vaod du ‘hab oan qu agin ng via don hp pp Géciye tp ge vign Ned hing (PHAN HOU THAR NAM) QEREBRERmraug) aaa DAP ANTHAM KHAO Don vi tinh: Trigu ding IQ = NhGp hvu 200 digu hon + Thu NK = 1000 (1-20%) x 04-320 + Thué TTB = (1000 +320 }x 10% = 132 + Thud GTGT = (100043204152). 10% = 1452 = Xda do da he Thu XK = 400 8 58% = 16 riba 0b bin gh ++ Thud XK = 80 x (16+0,6) x St4= 66,4 + Toico quanthok = Chi ply van chy I ing ir 1HQ> ho © Thu GTGT di vio =? ~ Bi 10 hie did hba ap kk ++Thal TTDB phi mp» 150 x 4 10% - 22x 132-1 + Thud GIGT du ra = 150 x 15,4 X 10% 231 ~ Mua S00 di ha trong nue, bin 100 dit ea tong nae + °Thué GTGT dia vio = 500 x 6 x 10% = 300. + Thu TED phi np 100 x #30,) = + Tho GTGT dhuca® 100% 88x 0,1 =88 Ma 100 bi hin ghé. Thaé GTGT du vio= 100 x 10 x 10% =100 Chiphi vin chyén , Thue GGT di véo ~ 10030,6x10 dm i, quan ‘Thué NK plsli ngp = 320 “Vid XK phi ngp= 226.4 ‘Thué TTDB pha adr 32 ‘Thue GTOT = 1452 “Toi co qua ng Thoé TTD pha ngp= 118 #80~ 191 ‘Thué GTGT dats 31 +8R= 319 Thué GPGT das vito duoc Kin tr = 145,2+2+300+ 100-46 = 553,2 Thad GTOPphingp =319~5552=-2342 ie bye tip Hye v ign hing [PHAN HOU THANH Nata)tmaug} J itorn24.zm0 BAL2: Mav cng ty NK trong thing th thd nh sau [Nip kia 10 chide 6 187 chd ned i hums thud XNK 15000USD/chid.cty Abin rong sade cho cu sé kin deanh thuoug mai 9 chi, gli bin ehua o6 thué GTGT 98 Oud" chibe ‘Moa 200 bp bin ghé, gi mun chua ob thu GTGT tré a don 2.000,0004/6 rong ky, sty Dang 1: Dé cho tbg ci ph, Tnh CPKT'=> CPBT= Ting CP- CPKBT + Dang 2: BE khéng eho tng ei i xe di thing CPDE = Dang. 3: Dé cho sin thaé ENDN tr xéch du 3. Thu np kde © TNCT=DT-CPbT +TNE 4. NWT = TN sin phim nag nghigp = TNtidieh wy ng ng | = TNitrnghién cna KHAPTEN, nghién et: mifn tha 3 ko, bin sn phn CN an: min tho Sam : + TN Ur lin doant trong nucie m8 ni nbn gop vn G8 np thud TNDN © INIT = TNCT—TNMT = Két chuyén id 5. Thad TNDN ph wp Vi thu np iin doan sede ngs + LD me nod thin 6 gp dn th inh thud 2H th theo ni dang big dy nda cha hig in th “>I: nip 2% 2 20% hi dye ei te thud TNDN 20% “9 TH2: néu np 2% 20% th dg gi ri thud TNDN 2% Tg) =EIRSR A, TIM N ag TReIMpaM IBY yy, iain oe YH sada 20% rpc * 8 THD: (§)= & Thu TNDN =(TNTT —Trich lap qu? KHCN)x20% + Thue TNDN pli ndp voi TN LDN = Thué TNDN ta np HANH NAM(Hug) Cee (Ch -Trch RHC 16 da 10% tog 5nd tr ech Kp nu King stung, si dung ken 1860 70% hog dung sai mye dich > ap bi tué TNDN ~ Cle oe hi doe tet 4 hich pg doe ri Kl phi i ap trang ig pin * Thu ap Mde” Nema them ti dtu 777 TS2OTATT-BTC + Phan ei phi 18 ene lh gil inh gd ti NPT”. New TN hd 06 me “Lat thi phin lst dua vao CPKBT va bi tn voi phn li TN kh. ie Cli pi ay: Nbw TN Kn 06 pe “Th a it ABCX2" thi pin * Chi phi i vay" std yo CPKEYT v8 Bi revi phn" Th npr Ii cia ABOXYZ" 6 TN ko, “Trang gp kin th 1 id gi, a cho vay vn phat sinh thép hon che Khon hi tt ll in voy ten quy ith, skh iti, ph hen ch cn gm evo heap sin xut kin Goan ehin ke dinh thu np chi thud. + Phin ci phi & * Chi phan Kn New TN i cO rape “Tuvan siop bug ki vt pin ~ Ch i pham HOKT” sda vio CPKBT va bi ri v6 plan * ‘Ti pha be cng kink 8 Tha ke, . “rating hop doanh nghigy cd Khan thu vt pha, Bi thang, do be i tev _phiam hep dang hoe cdc khodin therimg do thye hién tét cam két theo hop dong pit sinh ‘hp fon kbosn chi ta phat, tién bot thudng do vi phar hop dng (cic khodn pa nay “kg hue ee ko tn phat v8 vi ham hi chin theo quy dinh cia phap gt vé ‘cl vi pha chin), au hibit phn chénh cheb Tin ge iw th nip kc, Trang hop don v rong nm khong pht sinh tha nip Ke th de pun ‘rico ta nhp hog dng sn xuit inh doar anh ino gh: LD tanga, LD nae nga “LD trong mide nu dt np tu thi dige ign thud, néuchue np thu th np bin ‘hucin Keng tink van TINMT) -_ “LD ue po shine gp doh in dit hu 2 in theo oh dang tip iy, a tia 6 gp dnh thi <> THI: mp 9% 20% hi dug gi sr thu€ TNDN 209% ~sa THO: nu nop 2%4< 20% th age glam ri thué TNDN a2 (Doe thém chi tit lién deanh, dau tw nude ngodi tai Didu 1 Théng tte 96/2015 TT ~ BTC) ge vin Nagin hing [PHANHOU THANE NAN]sree fibiaaaa [7 kha ei pt hing tng tri ig inn pi King hip thug ~ bi dm) st KMCP ‘CPDTICPKDT ~ Pha td hung kag te hode King o6 gi chm nin ac fungi than ton 1 Long cong ~ Larong, thing, bio hiésn nin the khang ghi cy thé (rong HBLD, quyché ~ Luong, cdg dén han, guy todin thud (31/03) elita chi ta = Quy dy phong tién luomg trich dita 17% ( nda doanh nghigp 16 thi khong ddaye ds 17%) = Larong, eng cia ci doanh nghigp khéing ye tigp tham gin digu inh 2 | Ci wang pe ing i hing ge tr phn vt 5 ug = Bling hign vit hi dvge tit het ( di lx don chime ti I Thing = Pha of guy chi quy Gin gu kag oP kh dpe wie Phy cp tbu x¢ = Phy piu xe sg te dng guy dah kh ug Trich nop hate ge 5 agungn eho NLD. ~ Det na 6 eng FIDLD, guy cng ty wi tid 01022018 1 J irigu déng/ngudi 65 | Chi to ep nt vie im King ding theo guy din Khdng dage wk Chi ava hang ha, deh alo ~ Phi ha donk i com heb ng ke nung ch 2 thi khéng durge tr (eh i hn don dug utr VAT, cn hc Bag RE a CPDT hung duge ea ta? VAT) 9| Khu too TCD (sem video nang cin chi sd ~ KHTSCD khdng phye vy XSKD, TSCD di Kid hao hét s8 KOT “KITS kving phi ia doanh gh a@ KDT (ar KTV TS tue TE-DE) = Ki ot 9 cb tang cb agyén gi én 1.6 ing, ip vot win 16 best KDT (nu doa nghigp vn hi vin get) _| = KHTSCD ing dng stn chin, dichuyén io dd.) a (2 thingsé KDT, nd dd 2 thing Ge ~ Quyknsir ung ic dng Wh ho, Kg tin vo ph age te Quyén dg tc inti tnh vinci phage iy 10 | Chit vate, NV = Chi yup din mie quy din sé kone dave sie HL | Chi tién ign me Chit ips ving in am ching = Vay eit dai tugmg king phi TCTD hoge TCKT thi fi da 150% 15 | gc thidu ss 12 | taivay( tivity | co bin, ut S086 sul eon tL duper 18 Lavage vay) [Lat song gw pnp db dip ei nt wn dla SRD hi en tht dt 16 | tai hia hog Chi tn that do tiga tai, dich bénk, fda hoan hat han sé dyng x3 KBT Chip cha ED a din = Ding db tegng thi ge tb, Kténg ding ti roth ing dg ie irae tip Hee via Nein hing, (PHAN HU THAN A) RE16 | quénty eho eép trén | - Khon ei nly king ye tri = Chi ding i toon itp hoi nhs yur gu ne ay dink en Hip bi 17 Chi ding ip higp gi _| & KDI phn vugt gu Ph hip tug a sin cb dish wot qud mie pin bang nm teongtrving hgptin | . 8 TSCbirssign rade) | -Phin vugt god mie phn bb dng nn st KOT ~Tich fp dy png king ding theo quy dink cia BUC ve Oy phone se 19 | rich fp du phing__| KOT 20] Che Rho re tere - En ign ml cha chi, hohe chs chi Nai pn ebn lal KOT - “LB chsh yg vi khodn ng pa te thi CPD. Cine Kod 6 21 | LAchént ch ty gis | chen eto wi Khe khOng duge tri 22 Taisnyido dye | - Ding di mg, dd wth dpe tienda Kidog SDT 23 Taivay Ding wong, di et dpe rn Kags? KOT. 24 | Tai try thin ti ~ Ding thi twong, di hi so thi duge teir nfu khéng 3 KDT_ 25 jh nha | Ding ong, sot dupe nu King st KOT Tig NCKH, wey dja bin Kinh té- xa bi * # 26-| ae bide Khe kh = Diing tdi tugng, di: hd so thi duge tric inéu khbing 8 KBT Chi ph quia fy kin (DT 6 VNVTéng daanhthu)eing chi pti, vegt me domnhdo cng ty ‘nase got pin bi cho | - Chi phi dug ter 27| ca saaVigtNam | niy sé KOT ‘Cie kon chi dupe ly 28 | inguin kinh pn cde_|- Chi yt nude ke bi se KB. Din eit quan fy i wi boat dng igo tired thud, kia 29 | dann casino = Vung vie 4% 8 dove KOT (CA thodn ci king. . ‘tong mg vi doanh | - Khoda ci mang inh phi yt duge rtd ng 1 tng mg bi 30 | thu ah thud _|gxin 31 | Chi bin thin FSCO _ | Hinh thnk TSCD sto nén TSCD nw nh vio KOT ~ Ung ho y 18 go de, thin tai, nh tinh nga, NCKEH, da be kh kin 32} Chi tng Hd 1 tp i de trrcon bi KET. 33 | Chi phat o phigu_] Chi phat ink 6 phiéu sé KOT ‘Stila cp quyda had {i tidn cdp quytn khai théc Khodng sin vugt mize thye 1 pisinh cia nd | ‘Cae Khe chi ta oat ng ink doa BU, 35 | CK.xbsi = néu khdg tye ign ding guy dinh st KDT Cicer PaoimHue) eee 36 | Viphom hin chin = Chi vi pham hinh chinh s# KET : Td GTGT 6 de kd ir KBP st | thu = Thad TNCN nd ton: HELE th BY, king oh ony HDLD thi KOT WN ROTO THAN WASne BALTAP MINH HOA PHAN THUE TNDN (Cae ban hay ln tt, vika em video hcg dln vite ghi chep cin thin 48 hoe va nhdeBug thie, ech teiah fy) “MOt doarih ngliigp 6 phiin trong nan tinh thu e6 thi ligu ner sou (dom vis trig dug) 1. Doar ch ty ty in pn (chu 6 thud GGT) 25000 2 Chi hike Kh: 700, tong des = Klutho TSCD: 500, rong 6 50 8 Kho cia mgt TSC oa kh hao ht nung vin dang sir dung cho hog! ding sdn xuit kinh doanh, = Tegel bg hin gp Ah khan: 40 Chi ph vat ts, hang ha mua vio: 820(tcong 46-70 fd chi phi vat ur etna sit dung ht trong kj). ii ry cho tn ay dng co gi dd dang ip vin da wu 320 + Chiphingp pat viphom hop dig ki 1: $0 ‘Thi seh ee sng Hp ven kam gi fu hin 10, Chi te way vn phy w cho sin suitinh doa: £200, trong 8 8 vy HEM: 200, pain edn i cho cng nh vn rong doanh nghigp, 1ai suét 2076/1 narn, + Chip ep lm ui co ng la ng i eBng te then guy i: 75 = Thus GTOT ota HOV mua vio uth bg Kn rn: 300, = bce chins dh id poe Khim ny pil th vo co nm: S00 > Tibnshu ts 100, cémthué TNDN tam np: 250 Cée Khon oh pn due tr theo quy din Tho sn hon thud sue khdy het sinh cia kj sah thué TNDN truce: BO tr iat vi pgm harp dbug kinh te: 100° ah trad TNDN i DN phi nip trong kj in tho, Bidrlg: 86 1 ht cluyén 20 in dia cin DN i, suit x bin cia NANN thi dm vay 94nd, Tey cp due teh tie gut ‘phe 1 eta doank ngigp. Doan nghigp King hung md taué TNDN va ngp th theo mite hu st ph thing 10% thu hin theo pune php Kh kits thé GT. Ce an chi ti 0 hoa don, ching hp pip, ¢ Viet Nam vase nga, oi DN pt sin ha pea kt Jig dns tn nt 2 Zn, ‘XEM VIDEO HUONG DAN GIAI CAT TIET TREN APP * MENTORTEE" HOAC WEB* ‘MENTORTEE.EDU.VN” XEM.TO HUONG DAN SU'DUNG NEU GAP KHO KHAN HAY:GO14961726000 ‘EON BAI KIEM TRA SO 2: ‘CUOLBI Kie CO PHAN DUNG SALTHUE-TN( DANE CHO BALKLEM TRA SO 2) ‘Gb hye ip Hee vida Nain iPHANHCU Tea nao ELrHue fia BALTAP TY LUYEN Bai |MQU_DN sin xuai kink doanh ter nbn trong nim tinh thué TNDN of 4. Doanf ha ish sin phe:26000 (chia thué GTGT) 2 Chiphxiy dog uh xg sin xd 3000 3. __ Nop kau vt hog thye ign chit TTDB, gi a th op Ks 54000 USD, Tada sb oguyén ig ny ding 8 dé sn xt sin phd ia ong i 4, Chi tdi try cho ing dy an xy. ser ‘eifo duc didi dang gip von du tu: 520 5, Chi il vay pyc vy cho so sad kink doa 744, trong dé 600 vay ra NTA we suit 10% Cavin, Phas on Iai pha rd cha cin b6 nn vién trong doanh oghigp vai Ei set vay vn theo gp Bg ky aL W128 nam 6 Vatu in xu 160, bao gn 118 ruse cu cp B 6 gH had in 100, tn ing tin ont . . 7. Chitin leon pt cho cng iin sin xt: 10850, ong dS hong cia yi ds gu luge DNV ny thi theo dng guy dn Lo dg i 550 vi eon ca chu DN 1000 8. Chi phikin hao TSCD pn aang xu 11720, wong ds 20 Tm rie Ku oo in TSCD 8 nging hog dng ton, 24 thing sn eda 9. Chi phi quan eo, i th, giao eet: 2500 10, Thing de 5! cho gu ao dng: 200 11. Chi ph dich vy mua ngoai khic theo quy dink khéng gm thud GTGT}: 430 _ Phi gio tng: 159, hu GTGT ci HADY miu vo dag kuti 92, phat vi pharm so hi tu: BO. Tu TNDN ig ip: 200 Trong nam DN thu duge khodn ng khé ddi-tirnim wurde v6i gid tri: 117 ‘ai hina ttt va bn ching khan: 350 ‘Doan ghigp c6 mot Khodn dara age god, Koda hu ijn 6 nude rod vi hu sud 10% 900 san(don wig ding) ioe sau ki di mp ‘Yeu chu: Xie dnt hue TNDN pla np tong kia DN eda ude gia noi doanh nghigy du tr hura ky higp din teh dit chu 2 Ui v6 VY. Doan ghigp Khu dre lng ei sit ina igh, ma np thu TNDN theo mite sult phi ‘gs thu sua th pKa wt: 3084 thué sud du’ GTGT 109% 1a st eo hin NHN cong bé ‘oi hi diém ky K8 bop ce hop Gag vay Ii 64nd, DN dt wp di vn did 18. Khodn thr ie ‘ut king ghi trong hyp dng lao ding. DN ding ky ndp tu GGT theo PPK, sir dung ha on, ching tgp pip, hop Ie. 75 gis IUSD=20S00VND ‘Yeu clu: Xie dint 6 ue TNDN phi np rng nn {Pann HOU THANE WAR)Thug] Ee HUONG DAN Bal cp, don v inh wu dng 1, Doan thu =26000 2 Chi pit Klin ge oi pi Cpt dige Chip ing ge wi ‘Chi ph xy dg nk 3000 ing Nj tiv TB "Tai ty dod dg gp ve oT) vw China vay «0 Esa) Voit ur diing san xudt 1500 100 tuo 3550, 10007 {Chi pki nop FSCD_| 200, 20 Chi qing eo 2500 Tung i Chi ph eh mia ago [490 Pitt phat pha [159 Sv maa RO= Feng 17343, 5208, 9. CEDT= ii 2. The + TNuirog itd 0612117 + Laie bdn etn kos 350 © TN kbc = 467 "9 TINCT = DT —CPDE 4 TN Khe = 26000 ~ 17343 + 467 =9124 © INTT=TNCT=9124 4. Thad INN pe np thot d ure aga =" 20%) = 10 © Tho TNDN phii ngp = 912420% +100-200 = 1724.8 (Ge he tp ge vig Nn ing,araugy ieee Bai2: ‘Ty mbt dosh nghigp sn xu rong isi tink thud of thn tn alsa ( ng) 1, Doan th why sn hn (che thué GT: 4000. Tong dy dant hing ij ad TTDB ld 1500 (thué suat thus TTB 50%) Chi pi Sx po cho doa hu thy ong kj: 2500 (ca ba in thu TTD pli nbn Trong di: Xiu hao ISCB: #600, trong db 16018 Khao TSCD mang ha don mhigy kt chink. ~ Chi phi vt ew ong ing: 1050 (808 thu GTS) ~ Népphat vi pam hyp dg in 1625, nt vi pho ut on 0 + _ Chi thurdng higu qua céing vige cho uguisi kao djing: 100 hi qing eo, if i ip ich... 200, eg 6 hi phic yin Lin 30 oh ng ett a. 20 ~ Cie kh th hi, phi (a eo gn hi TTB ph np tong) ae theo guy 3 100 Chi toy pk ka cho np fa dng ng ty: 100 3. ‘Thin nin de tgp vn in ean nga: 50 (hn kia hn open tha TNDN). ~ Tew rid patho dng inh a0 ~ Thu sete Big hg dng hie ebw KHAO 10D; dy nm te thu np ‘Yéu céu; Tinh thud TNDN phai np? Thué sudt thué TNDN [8 20%, DN khOng duye ra dai, nin gi thud. Ding hp dl GT theo PPKT. Thu GTGT cing isda ib ita doe et Nps i ding ch tho THDB. Khan chi ng ig qu cng vg 8 ay lh tong guy ci i chin eGa edny ty. Kin eh tr ep kh6 Kin cho ng Ia dag trong ne qy od (dud 1 thn long binh quto). [Pann HOW THANE aN- ut HUONG DAN Baitip 1. Deoni ina = 4000, 2. Chiphi=2500 0/4 50¥4)) 50% = 500 ih = 2500+ 500-= 3000 Chip dio Chi ATG dpe 900 100, 100d) 50 25 10 it 200 100 Tig ep ki iin 100 (Tong, ~ 18s 3 CORDT= 6p © CPDT=Téag CP -CPKDT'= 3000 ~185= 2815 3. Thonp thie Lige doa rong née = $00 + Thus VPHDKT= 50 -25=25 = Thy hign hop ding KHCN tm ti 4 = 100 Thu ap khde = 625 TNCT=DT~CPDT +TN bide = 4000 - 2815 + 625 = 1810 . 4. TNMT=0 @ INTT=INCT=1810 Thue INDN= 362 ‘Db.vA bai tip bi sung duge upload trong group: Gée hic dp Hoc vien edn hang ‘Hole: Myc “ Taf ligu” trong phin video khéa hoe. ‘Gieine ip Hye vin Nein king (PHAN HOU THANHNAN)mmaue) PHAN HU: BAP AN BAL TAP SACH BAI TAP THAM KHAO BAIL. Dom vn ign ding = Mus 5000 sp 8 + Th GUGT a ~ Mus 30 sin pan C> eng th ~ Ban Sn phar A gi bi 0,15, + Thué GTGT du ra= 50. 15x 10% = 0,75 ~ Bn 2000 sin phon 8, gt bin 0,22 + Thué GUT du ra 2000 0,22 x 10% = 44 ~ Xu eho doit 3000 sp 8, ui bin 0,22 (iba dom) ¥ Ths GT dw a= 3000 x 022% 10% = 66 ++ Thu GTGT du vo di vi bos hing day ~ Bin} npn c + Th GTGT di a~25s 1,1 x 1096 = 2,75, © Tatoo quan thud 000 02 x 10% = GTGT visit dog bio kat 1000 0,22 x 2% x 10% = O44 “Tha GTOT dra 0,75 444 466 1275 = 1135 ‘Thu GTGT diu vb0 due khéu tri= (0 + 0,44-+5= 105,44 1 ‘That GIGT phi nip = Thue GTGT du ra~Thub GTGT dl vio ge kd 135-105 44 = 806 Dai 2. Don vi tinh: trigu dng + Nhdp kia dy thi 1 ang A ; “Thue GTGT du ra wi hoa hing = 600 396% 10% = 18 . = La dia thy sin phd “Thud GTGT dura v6 hoa ng de = Ding 100 sp C di dy sin phim D ‘Thul GPT du ra = 0.12 100% 10%» 12 = Ban gp edingy ¥ Wht ‘Thus GTGT du a =250 x 10%=25 © Thad GTOT din ra 1,8 42,5 41,2425 "30,5, © Thoé GUGT diu vio duge fin tris = $0 1 Thod GTGT phi agp =30,5— Sé ho GUGT dn vo chun ge hi i195 eg lng de ki rt vo be tp theo, Bai 3. Dom vj tinh: trigu ding. 1. Tt hi 3000 sin pki trong mae ‘Thué GGT dau ca = 3000 x 0,2 x 10% = 60 ~~ Tiu thy 1000 san phim trong md ( chi ghi gif thani toin = 0,22} ‘Thué GTGT dd ca = 1000 x0,22 x 10% = 2000 sn pin GGT dau ca = 2000 x 0,24 x 0% =0 ~ Kadi gi cB 1000 sn pin, ct kath quan bong Kg han fen qua nn ng > ‘khdng phii tinh thué GTGT diu ra va cing khong duge: ht tt ds vo Gl hoe tap Hye 05 x 10000 x SY x 10% = 25 Nin bing, [PHAN HOTU THAN NAA)a = Ni xk ty thie “ThoS GTGT dura vthoa Ning = 1000 2% x 10% =2 = Sirdyg pid xi Kb choca ing tyén 6 bin “Tho! GTGT du a= 400 x02 x 100%=8 © Thad GTGT div ra = 6022401248 = 92 © Tha GTOT du vio dye ki =200 © Thos GTGT pha ngp = 92 -200 = -108 ‘ thué GTGT dia Wo cha deg Ks tn 108 tig 88g 58 de kh cr vo cc kj tp theo 2. Niu 0 nga cdg nt ci 40 don ng anh toda gun agin ing, = Tau GTGT elu raul kuch ~ 1000 0.2 x 08-0 ‘> TRMSGTGT eh a 92 ° GTGT di vio duge osu wir 200, © TawiGCICT pt nip Ci Tenby VAT ho ugg aR Rng san us ds ing king dee ke Bai 4. Bom vi tn trigu dng, ua $0400 conc gig, > kt ng eu thaé GTGT = Bin tine p> Khinghin tue GTS = Ban 5000 hép ed hud GTO eli a= $000 0.018 10% <9 + Xuade khdu 3000 hop. Thu GIGT ‘divu ra~ 3000 x 0,02 x 0% =0: “Thud GTGT du vo va hoa héng ty thae= 3000 x 0.02 x4% x 10% 20,24 = Xai co dy 100 gp I aa dug 0p iu x ko “Thub GTC dba = 600% 0018 x 10%= 108 Thu GTGT du vo vi hoa hg dal = 600 x 0,018 x 496 x 10% = 0.0432 © ThuS IGE dio m= 9 40 +1,0R= 1008 > ‘Thue GIGT div vio duge kidu teie= ax(I +: aes )+0,24 + 0.0432, ovox 901545000" opre+aMG0 x ORDTOURE OR 2143403 © Th GTOT pnp = 1008 143475 =.42673 ; (Chui Doms nghigp hg ich iég dupe VAT da ocho ag in phim > tinh én tg soantha 2. Git sirbin 10000 Kp wi gt 402 “hud GTC da a= 10000 x 0,02 10K =20 = Gheyda tb thie Wing thay ai & Te GTN dio m1=20 ‘Thue GTGT dav vio.duge Kbviu iri E8x(I- ‘Jooor opiseiaouar 002) 14,6959 © Tub GHG piaindy =20 146939 5.3061 3. Gis tong tsi sin xu age ipsa $n ds ch ip 8, i gi O01 Gée hye tip Hie vig Narn hing (PHAN HOU THAN NAW) i|. 9 Th GTCT da vo due kt = Cie ub ekg toy 5 Td Grain LOs0~ 1008 000x ots 0280018 ge Sonm abv aanaxn a OOTTOT TOE) = 174357 2 GTC wi agp = 10,08 - 17.4387 Dd bai king ndi rf 5 tn ndy bd sung tm ay 5 vn nly thay cho 3 tén bn v8 2 tin ding ip Vi vy nd 8 de iu cay ché 3 vin bn v8 2 Kin deg dp bing Suén xu kha Tack ‘Thué GTGT du ra=0 Taué GTGT ain vio duege khche tit» 18 (Chi ¥ : Thaé TTDB duge ku et nrong tg, © Thoé GTGT phai mip =- 18 ‘Do vj lin: vig ds ~ Mus 10g the so ea dank ngs xu rong me. ‘Thus GIGT di vio = 1000x0,034x10% = 3,4 = - Bin 1000 cfy thude ft m ‘hub TTDD phn 1000 Seee- x0%- 10otstOx0,025% 24 sroneetis 5 ‘Thué GTGT din ra = 1000 x 0,085 x 10% Ding hia don GUGT xu 500 cy cho dt da bd dye 300 cy ‘Thu TTDB pan = 5004-2 70% sO 0.025422 70% = 18.75 roo ‘Thué GTGT dau ra 500 08S 0% = = 4,25 ‘Thué GTGT di vio cin hoa hbug =300 x 0,085 x 2% x 10% O51 = Dain 100kg thode I st ‘Thué GYGT dau ra= 100 x 0,0225x10% =0,425 Thue TOR pli ndp= 315 +1575 =472 ‘Thud GHGT di a= 8,5 44,25 +0425 © 3,175 Thu GTGT du vio duge ku tir 3,4 49,051 = 3,451, ‘Thus GGT phi mfp = 13,175 ~3,45 3 5 2 Hm trén la phn thué TTDS duoc khdu tet ong ing ai 6: Dom vf trigu ding |. Nn gi ting 200 cy huge Thu€ TTDS pli mp hp = 2000s 22 0% = 08 ‘Theé GIGT du a= (2000 0086 -112)x 10% =6 THANE NAA]1 2, Mus 10 tin dude ti => khdng chju thu’ GTGT 3. 0,03ky => [ bao thude bi, 6 tin => 200,000 bao thude i 4. Tigw thy 180,000 bao ~~ Ban trong nue 120,000 bao Thu TTR ps np = 120.000 POPE 70% = 336 ‘Thud GTGT du ra = 120.000 x0,068x10% = 81,6 = Dy thesia 40.000 ‘Thué GTGT du ra = 40.000s0,005x0% ~ Bini co inh don suit kn wut kb theo HDKT 20.000 buo Tho GT dia = 20.000» 005 x 10%= 100, 5. Kult bin 2 do tude si Thu GIGT du a=2000 x QarTeKtOn = 5.48 BAI 7. Dom vi ti ifn ang > Mua 2,000 ke NLX ‘Thu GTC ae =20000.066410% = 132 = Ding 100 kg X > 4,000 sp ¥ = Bin 2,008 sp Y (2,000 sp Y ci si dng 500 X) Thus TMB = 2,000 * HE. + 65% = 130. hal sain 500 * 288%. gg = < “Tho TEDB yc 500 * 286 + 6546-13 © Thu TPB yan nip = 130-13 = 117 ‘Tho GTGT ja, =2,000*0,165*10% = 33, + Xu cho dg 800 sp ¥ (800 sp ¥ cb st dng 200 kg X) 420048 6 Thu TPDBy yp $00" 28 am ‘Thud GTCT = B00"0.165410% = 13.2 Thu GGT sisstmnig ~ 50001657496" 10% = 023 = Tigu thy 500 ky NLX. ‘Thad GET aon 500*0.710% = 3,5 © Tid TTB seig= 17846, Thue GUGT ie vaadugetaheuie™ 13.2403: Tiné GIGI, = 33-4 1324355497 © Thus GTGT psig 49,7 13.53 (pean CU THAN NAM)(Thue) iia = Toi hi qua: = Nip kn 6 ing 1D: + Thué NK = 250"20%= 50 4 Thu GTGT=250¢(142094)"19%=30 + Nh iy thle XK 20,000 sp may mie (sf Sg sp hai v6 7) + Thud XKaspns = 5*20,000°5% = 5,000 + Tho GTGT = 520,0009(145%)*0% =0 + TaicoT = Mua 50 cide ida d8 gusty dupe 35 + Tha OTGT ivan 50"4.S*10% = 22.5 # Thid TT sn = 35%.576"10%= 22.75 + Hoa hdng iy the, Thué GTM 20400085 104" 1086 » 1,000 © Thd GTGTeayn 22.75 + 1,000 = 1022.75 Thud GTGParnsninana= (15 ~73 309225 = 602 © Thud GTGToanio™ 962.35 Bai9, Dom vi ding Muang VL ‘Tho’ GTGTa, ae * 4,400°0.033010% 14.52 Sahin 9000p ¥ Th TTDRap 100008 65.10 0040.25%-22% «13 Thue CTT waa = 10,000*0.0858" 10% = 858 =n 400sp¥ co BNKDXK (DK) ‘Thue GTGT nn = 400°0.086" 10% = 3.44 Bin 00 ky nnn X Ti GTO L007ORNSHOK 5 Nhva gia céing, 10,000 sp ¥. Thos CTOTajag om 228 45 «38 Thu GTGT iin ( 10,000%0.04 — 338) *10% = 6.2 + Tai figu KT cia CQT 10,000 gp ¥ edn sir dung 2,500 ke nguyén ligu X 400 sp Yeinsirding_ 100k nguyto liga X Bin nguyen ia 1,000 kp ~ 3,60 yg=> kn omg X tb ho = #00 ky Maco qua thud tn kho ci 200 kg, © Trang thy, jp td ‘ acon 0969 70003 «cag Thu TTB = ASP 4 OE 65 — WEEE 6544 = 264 ‘Thu GTGT inn = 222 0.0858" 10% = 24.024 as SGie e ip Hecviga Nein ng [PHAN HOU THANK) EER© Toi ba quan: Hue) fvacn24, 200 | BAL 10, Dom vj tn: tiga ding 1. NK thi ign ce Tid NK = 10042.5*15% 75 Thu GUT npn = 100*2,54(1415%)* 10% = 28.75 2, NK 1200059 A. Thue NI ‘Theé TB Thu CTT steph en 3. XK 200 8 2,000 ~ 2,000 )°0,1"40% = 400 0,000. 1¢(-H40%) = £40 10,000*0.1*(1-40%) (141086) *10% = 134 nspB. The XK = 200(45 0091091 ‘hub TOT «= 200* (454005 * (410%) # 0% =0 « TRCOT. 1. Xa $0 eit bj cho ds Timd GTGTas no" 50*3.610% = 18 ‘Thué GTGT its ya 30°3.6°2%810% © 0.216 3. Chi pi vn chayén Tim GTCT = Thué OTGTy ‘Thué GTGTaa vote 000.05" 10K= 1 = Lee 8 0.216 41 +28.75 +1544 10= 193.966, © Thue GTGT yap 18= 193.966 =-175.966 [BAI HH. Bom vin rigu ding © Toi quan 1. Nip ko 180,000 sp A Tub NK ‘Thué TTD Thu GTC sont 106,306.2 180,000 ~ 3,000 )+4.2*30% = 223,020 180,000 ~ 3,000 4.2 1+ 30%) #10% = 96,642 = (480,000 ~3,000 )*4.2( 1+ 30%) * (1H10%)" 10% = 2 Nip Kho 5,000 sp 8. Thu NK = (50008300) * $*0.021*15% = 83.475, ‘Thus GTO espn gn (30045,000)*S40.025°(1+15%)*10¥6=319.9875 3. Xuit kha 1,000 tn sp C ‘Thub XK = 1,000 * .5-+0.5)* 5% =205 = TaiCor 1. Bansp A: ‘Th 1B as = (180.000 3,000 y* BE 10% - 96.642 = 56221 65, Tris Tin GIGT gi w= 177,000°9.5°10 = 168,150 2. Bin2,000 sp B (PHAN HOU THANH NARA}mHue) Eee ‘Thu OTT igs = 2,000%0.15°10%6 = 30 3. Vanchuyén 6 hing dé cng. ‘Thu GTi i= 1,00040.5°1096 = 50 168150430 168,180, 106.3062 + 31,9875 +50 120= 196.796.1895 Thué GTOTpt yp 168,80 ~ 106,796,1875 = 61 383.8128 Thué TTDB y= 5621.63 Bai 12, Don vf tinh: trite dag + THis quan 1. Np ki iy thie 6 thi bi phe vy NCKH ( VN eh sx dug) MITNK © hing hia thud GTG 2, Xt kd dy thée 500,000 sp C ‘Thaté XK gpg 500,0002*(14254)* 196 = 102,000 ‘Whté GTCT p= O Cxnlt Rid nén hung 0% VAT ta hing fia) 3. Nhap Whi 600 gp X “Td NK = 500*20%= 100 “Thué TTDB ~ $00*(1420%}*10=60 0°(1+20%) *(1+10%)* 10% 66 2, Moa hing iy the sp C ‘Tid GIGT = 500,000"2"(142%)*596* 10% = 5,100 3, Tigw ta t6 sp x Tha TTD = 2 "20% -69=90 The€ GPGTa=900410% =90 © Thé GTGToy = 5.100190 5,190 ‘Thue GTO vaso ‘Thue OTST inn = 190 ~ 66 = 5,124 Tue TTDB tango 90 “he NK S004 2% = 100 Thuk GTO ado np wi HQ =( 5000+ 100et0%=510 + Tolorcamn thd ‘Mute iu, nd cee ‘Thwé NK = 1500 x 20%, gin hig [PHAN HOU THANK MAN‘Thud GTGT , vo =(1500 + 300) x20% = 180 20000 ag ‘Thud GTOT gy ste = 20.000 x 0,031 x 10% = 62 Bing. ha nae ng SO ts ae ‘Thué GTGT a w= 600.000 x 0,01x 10% + 5000%0,104x10% = 652 ‘th TTD son EEE 6 = 120 (Chi. tong bai nay hong ioe hut do acho oa iii a doaah nihigp trong mute, phi ius rapu nguyen ligu ella doa nghitp an xaiétthl mdi duge kd tat) ~ Xu cho dt 3 4000 har si dung ha dom) ‘Thud GTGTju= 4000x0,104x10% = 41,6 Tha TrDA-= 000 22a 95 Th GTOT es tn ~20000,106:5% LOH LO + Thod GTGT di ra=625-+41,6 = 6666 = Thaé GGT dbu wio=S10-+ 180+62-+ 1,04 + 10= 765,06 6.6 163,08 =- 96,46 + THE Qan = hip kbd £16 thmde li soi ‘Thos NK'= 8000 x 30%= 2400» (8000 + 2400) x 65% = 6760 8000 + 2400 + 6760) x102% = 1716 100,000 cay thode lit 00,000 x 0,085 4) x2% = 170,08 = Tid thu 150,000 cy thud (4 1 thud soi sin st 300.000 ety thud I, vay én 150.00 cy thube ich % 6 thode isi + Tho§ GTGT diy ra = 150,000x 0,0884x10% = 1326 TE TTA 1s 0002659676 = 11570 (Go bn ug:150.000 fy hae de Rr 8 ie TPO ho ot quan) = Ban cho don vj KDXK theo hgp ding kin 18 ( thudc di wong khdng chiv TTDB) + Thob GUT a a= 50.000 x O05 0% = 425 = vn hyn ig 6 wd + Thu’ GGT di vio = 4 x 10% = 04 Tacd = Thé GTGT div ca = 1326 + 425= 1751 amg (PHAN HOTU THANE WANA)Ime Lae + Thi GTOT dluvio= 1716+ 045 = 17214 Thu GTGT pla ng = 29.6 [Bai £5: Dom vj tinh: ti Da dean nghity& np di eS lo thé oR hp K(x pn Bit ring) né 8 rine, chi 9@ COT wn due ti 32,64 nH + Tei quan td (Chie ¥: Nh khiu d@ sin xu gia cfing ixdng sult Khia thude dai tuong Khong chi thué GTGT, TTB. vi dupe miga tho NK, Bin 1000 sin plata 2° vi Vy nd cot nba doanh ngbigp nip hu 10.00% Z ‘Thyé NK = 10,000 x 0,04 2% = 8 ‘Thué GTOT du vio cin Z = (10.000x0,04 1 8)x 10% = 40,8 ‘hed GTGT dita bia Z’ = 10005 0,155x10% = 15,5 = Hon hing iy thie Thad GTOT din r= 620 x 494% 10% = 2.48 © Thu GTGT din ra=15,5 +248 = 17,98 9 Thoé GTGT dia vio duge khdu tri 35,904 + 40,8 = 76,704 © Thod GTGT phi nip =~ 58,724 Vay s6 thué GTGT du vio cre duge kh tet 58,724 wigu dng sé derge Kha nt vio ec 45 udp the. © TyiCerQuan Thué = Bain 9900 ci ‘Thué GTGT div ra = 9000x 0,062x10% = 55,8 ap Hoe vin Nin hangfrau) Ee ha TI pk p= 900s 855% agg 792 Gi i 1500 ha i dg do) ‘Thué GTGT du ra = 1500x 0,062x10% = 9,3 TI ph p= 50-8854 fA gg = 132 ‘Thug GTGT du vito = 1000x 0,062x8%6x 10% = 0,496 © Thug GTGT din ra = $5,8 +9,3 = 65,1 © Thug GTGT du vito duge khdu tir = $5,8-+0,496-+ 100 = 156,296 Thu OTT ph np == 91,196 Vay sb thud GTGT Glu vio chia duge khdu ti 91,196 trigu dng s€ dupe kh ti vdo cde iden 1500 {AE 1T: Dany ints rig Cag wong tb 1) + Tei Hai Quan 1. Nhp khdu 1 lng Hin Qube 200-+ 200% 6) 40% = 80,8 = Thu GIGT = ( 200 + 200x1% + 80,8)x 10% = 28.28 * Tai Co Quan Thug 1.Bin 2000m vai rong nue wi gO wird pi np de hp tong ng 6000/8000 tr gi sg ap uh, Th Ni = at aD84 as = Thué GTGT =( B18 + 46,5 10% = 17,55 = Thué GTGT din ra = 2000x0,tx10%= 20 2. Tou do ing gud do = Thu GTGT du 50x 10% s <> Ting GOT div a= 2013555 © Th GTGT du wo dee kh = 2828+ 60 = 88.28 > tha OTOT ph ngp == 33.8 Vay td GT du vache de i 35,28 fe dg 8 dae sv cK then tinh rig dn ‘Giehoetp Hye ign Nein hing (PHANHOUTHANH NAM) EEimnug} Ei iieeee F,Daah hu =30000 Tin TTHB = 2AEE-r959% = 400, 2. Tig ei ph ENCY crt XBT FRITSCH 0 30 Foie 3000 300 + NCKH 20 i VT ago we +The TCD co 200 Ney ah mh 160 F Ung hOROT ph aT Ww 1780, 0 Thu ap cho TS=200 STNkive= 300 : = CRDT + TH hi = 30000-2749 + 300 R560 TIM =0=> NTT = TNCT= 84600> Thug TNDN = 8560025 1712 COKDT Riv hoa oto Teak 280 ‘ay nha te elt cho sinh | 200 vign VN ‘Talal vay cho CBCNV | (0O/RO% CASIO a0 | OO ‘CH it ad cao 05 ly dmg nba Kho 200 Six chaa TSC @ Teese ws Tong 350 350 => CPDT= CP - CPKIT =32,000-— 380= 31.650 ing [PAANHOU THANANAN]3, Th op ke 1D trong nu FH nghién cia 200 koa hig: 30 + Chayén nhugng cing khesn: 90 TNA + LD trong nse: +H nghién cir =>TNMT=230 =>TNTT = TNCT~TNMT = 8.470 ~ 230 8.240 200 ‘hoa five trong nm da tia; 30 CINTT = KET CHUYEN L0)*20% = $240°20% = 1.648 ju ding -4R.000, Thué XK = 2000x10% = 200 ( thém 48 thué XK = 1096) 2. Téngebi phi 4.000 +200 = 43.200 MCE Cor CKBT | Chivicis 5000 300) | i ersi ao wo yes 750 Chim 30 wo i ‘Cae Rhoda ch sang un phe | 910 Thing NSLD 30 Phot vé th 0 Phat vi pio hgp dng Kah 30 “Thad mon ai, pi, IE ph | 3 25 2B ‘Quite 750 1370 CPRDI= L370 | CPDT- FCP CDT = 43200-13141 80 3. Thu ap khe FLD trong au 200 + Thu nlp vi pha HDKT= 20 ~ 50=-30( do <0 nén king tinh vo TN Khe ma tt vo TN chink) => TN#=200 =INCT= DI- 4CTNMT. CP ETNES: NTT = TNC © Gicboe ip He vgn Nein hing Pan HOU THA)(Huei Ere i é me oi of ay di tha suit => thas TNDN = 6.40¢ 20% = 1.268 ng duroug vi tai Vidi Nam ei, nén Kreg in te aa i: don vi trigu ding, Tae TIDE = A * 25% = 600 CBT CPKDT Tang 20 BART BIVESAINKPCD oR LD 100 rr} 00 ~ Chivitar 500 | Thue GTGT Zvarrsxta | 3000810% bring hong ein VAT 2, |g 8 ‘Phat vpin heh chink 0 Chi quing edo 750 Thre 216 CPKDT=210_ => CPDT=E CP-+75-CPKBT =22000 +75 ~210 =21.865 3. Tho nip khic + Tha np trhoat dng ci vy thu hogch adng nip: 50 “Pha vom TDK : 20, INF= 70 ‘TNCT=DT-CP +TNH= 30.000-~21.865 + 70= 8205 4. TNMT “thu np EDDY tu hogeh NN: 50 TNMT= 50 TNTT=TNCT~TNMT = 8205 ~ 50 8155 Thue TNDN=TNTT # 20% = 8155 * 20% 1.631 Bai js trigu ding {ng doons thu = 48000, Thué TTD 2, Tig ehiphi= 34000 on A 50% = 1333593KNCP PDT CPRDT Tang “3000 (Go dont ngaidp ob tech uy dy phing tg tuong) BNE, BAYTBHTNCPCD [23.54" 3000 105 Y Gigi 30 Sorry 300 Chive 3000 Tau GTOT vars hig SOTTO boa kbd eb thud VAT 7 LB chan shy ga ci Cp guing elo ‘Thue OTGT theo pp Kida hao | 800 250, 750 CPRD P= 850 => CPDT= Ch +75 CPRDT = 38000 175 ~ 75037. 325 3, Thu np khie: ‘ + Lign doana trong nase: 200 +The than oo: 300-5 =295 SSTNCT= DE CP TNH ~ 48000 37.325 +495 =11.170 4.TNMT. + Thu np in daa trong ee: 200 => TNMT= 200 - “TNT =TNCF~TNMY= 11170 200 10970=> thué TNDN =2194 Bai 26: Don vj tink abng. {Teng Doan thu 32000. ‘Tho XK » 2000 10%~200 2.Chi ph KNCP CPD ‘CRDT Thu aK 200 KETSCD 1200 30 Vann 3200 Tiong 160d 100 TchDE 170 w Gig ip He ving king (aN UTI an] OREBURT, BAYT, BHINKPCD [53,59 * 1100=2585 Tay ep Sm da 2 [Deo ban 2000 “Thos GTGT din vio 30 me “Taw mo bai, ue aA TS Patino thing T Phe vf pg gi ng T T3000 miss + Lin doanh trong nude: = 200 SIN= 200 TCP + TN 32000 -20114,5 +200 = 12085,5 U 2085.5 -200= 11885,5. - => thu TNDN = 11885 5 * 20% =2377,1 ‘Bai 27, Dem vi ctu eigu ding 1. Teng daanh du =32000, Thué TTDB = 2%. * 10% = 100 2. Chi pht me FP CBT ORE Taal TOE 1 [Howard «+d News oF 3600 Tang SSS*~S*~S~S~«~ TO "| BHT, BVT, BRTNAKPCD [25.5% A00= 164.5 Dio qo cho ng ao ding [50 NORTT w To Tid o Gilde a Tae BH ie hge tip Hge vgn Ngaio ing [PAW WOU THAW NAWcpbr=25148 3. Thu nb Khe * Lif doanh wong uu + Bian TSC IT CP + TNA 32000 —25148-+ 250-7102 ‘TINTT=TNCT= 7102 = 108 A; 26: Boni tif ding 1. Dom hu 35000 2 chi KMCP cor GexoT FRHNCD B50 cn |= sos VL Chink} 5990.222 90 20 + Litong, tien cong, 000 = #+DHXE, BIIYT, RCD | 23,5*3000=705 Thing wr ~ 1600 ich DF gam gaHTK | 30 @ + Miyana ih apie 7100 Fite w 100 +DPgimgidCK | 20 + Cie hod Kinde ~ | 72000 | Ting 15365 2 CDE 135 + Thc ibn hing a ch, gp: {00 ~[10004(660/2045) 12%) =-1260 (iv tr i phd vaytuynhien do pn th King ib chi din ph bi nent phn cb Jai 1260 vd thu np cha) VT: CPBT -1260-FIN kde = 35000- 19365 ~ 1260 =14375 {PHAN HOU THAN NAA(THUE} Piscine Bai 29: Dom vj tinh : trigu ding: * 1. Doanh thu=25000, 2, Téng CP=20000 EMCP oor ROT Tash w Fa ‘Tiong, 100 100 Taiveae 7 Tai vay 200, Titans 30 Vian ORT 3 Vip PLRE w | ang dea ar | 7100 : The 380 2 CDT Thg CP CORDT 20000 340 = 19620 7 3. Thu nip kbc . ~ Laisa gi 1 BH gp = 20050 -(15012%-250)10,5% = 45 (do bse vip ci vay & én) ~ Tid dy nguyés ig bj bur bing:55~5-=$0, => TN ke = 95 © TINCT =DT- CPDT + TN kde = 25000-19620 +95 = 5475 4.TNMI=0 INTT = TNCT= 5475 =>Thul TNDN © TNTT+20%=5475*20 96-1005, Bai30; Don vj tinh dong, |. Téng doar tha =30000, Thad TTB = ( 6000/(1+20%))*20%=1000 2 KMCP cpp PKB “KUTSCH 3000 “VaTTguT ao 3000 ‘Gi hye tp Hye Nein ing [PHAN HOUTA aN)rm Toone 2000 io “BERT, DIYEBNINPCO BS 2000-970 XD a Lada nd 3000 “rik wade hi phisia cid TSCD [30 30 _ chiNCRH 100 100 nim chia bn cho aigubi LD 100 “Chi phi quing eto 1000 Tat pT ro 100 “Wi phom HORT w | hi pi Rie S000 he 18830 © CPDT= [8920-1 Thee TIDE = 1BR207 1000 = 1985 3. TN hte ~ Thu nip tte NSNN had ee NCKH= 100 ~ Ti phgt vi plo EIBKT= 100 - 2080 = Ligndoant trong aude =2000 2180, x T= Dt~ CPDs-+ TN ke 29000-1982042 180 = 11360 + Thu nip ti NSNIN 6 tp NCKH =100, = Lin doanh trong ude =2000 > INMTF 2100 BAIS: Don vin igang |. Ting donb thn : 28000, Thué TTB: (20007 ({+2096))*20%=333,3333 2. ‘Teng oi phi= 18000 RHC cor CPDKT Kuo 180 GiB 000 Ting 100 Gah tevin Paa Menges Tay ea Wane 30 | eau Tae ar To VeRBET Tag 7 © CPRDT= Tid=> CPT = Tang CP- CORET = TROD TOW = P7500 © Thun ti: 100425 = 325, ; {oth a hg bic nn lit wo ii chinty ‘Toa uh tr VPRDKT = 50~ 100 =~ 50 | ‘(doth vi ptiam hep déug kinh té khénig da bi tha vi pham bop déng Kinti cé vt dori nghip eng tng otha ip ken gia cr vo thump cin 3. TN kiie=0 5. Thu TNDN pli ip véi pt thu np ign doanh wii ete mgodi =1000* 20 %=200 “Thué TNDN = 10,325"20% #200 = 2265 7. oF Gxt] Chi sang pe Bling aoa 250 30 Coeheah chy a 3 7 Cling ig Dean TW 30 Coat dng Cong don 30 ‘Ching TOT Ww ‘CHiN tad i Sn io TH Tang a0 > CPRBT=320 % CPDT ="Fing CP —CPKBT = 30000320 = 29680 3. Th nhp ke {in don tong re = 200 “hr ep dg ich vk hat pe vung nghigp = L00 + Taide = 300 © TNCT=DT—CPDT + TNF = 40000-29680 300 10620, NNT Lite dan ong mud ( co ha gp vn dug mia th TNO) = 200 Ge he tip Hoe: ing [PRANHOU THANH NANGrraug) Eas ~ Thotirhop ng dich wy i that pew ng ahi 2 TNwT= 300, TNCE—INME= 10620 ~300-8 1 Tho TNDN =(INTT ~treh KHEN) x 20% = (10240 10240) 20% = 19456 Bai 3; Bon vik: ig ding |. Death tha =31000~ 1000 + 200=30.700 (Chi ph bn big bi a doef nlp tng ke kha th md am a 2. Chi phi=22.000 {Khia myc Ki hao nian Toe 7 “Moa TSC i000 = Gop van nay trig dai hoc tooo | ¥ Lopaxi0%=300 | Tat arg cho Maing Ni 1000 @ Ch ne phat phon ha w FTeI0% =a chinh Bio hig ana cy | Ting Hoe © Did chioh tang thud TNDN v6i-céc khodn muc chi phi = 40¢ 3. 0NME nS Thu nap ke at TMT Diu chia toe ‘TNDN Tn ip deh wo ati ba v8 | 50 0 fi bogeh sin pin NN Tint nip ki doanh sia phim] 200 o Ting 7 © ite chin tng thoé TNDN vai fe kon th wip asi thud = 0 "> Thu€ TNDN pha dp 10000404 = L004 Nain hing [PHAN HUUTHANH RA): us) oe PHAN V: DE TH VA DAP AN CHI TIET. BB hingly 7062016 HQC VIEN NGAN HANG DETHIKET THOC HOC PHAN Kia TALCHINEE . THUE FING6A DE THI SO 08 ‘Tdi yian Kim bai: 90 ple Ap dyng cho ichéa/ he! lip : Dpi age chinh quy Cathi , Ngiy thi: 1/6/2016.....su0e Ney dye €8 6/6/2065... Bai diga phing TTKT, Naud dy .. 1 ugtiuyét ‘Céu 1 @ diém) Traimg agp eda vet, hing hoa mus v2o dé pyc vp cho SXKD eta doanks nghigp nung bj tn tht th] thué GTGT dd vao 6 duge kha ter khong? Cho I vi dy minh hoa (Clu 2 (2 diém) Nhu djnh sau day ding hay sai. Gi thich ngin gon 1. Qh ttn tong tn bg va ke Khan pcp phi i cho mg no ig chip ng hg iin thon civ TNDNE 2 “rong ky dan ngigp nh dopa obiu hinge, chu tol GT wa fe mie thé ute "ha nung hd hoch on cg deans citing oi sn pith fp ding mie bin qin ‘inc mie thé sok hud GTGT kh tinh thé GTGT 3. Chi mua vu, van phing phn phe wy sin xude Kink oan ca doanh-nghiép o6 dit ina dem ching teh ph ug ir kit tha hp ca hu TNDN 4. Tinh bit bude eta thué lé do vige opp thué khong dem. ‘ich no cho ngu ML Bibtdp Bai1 @ diém) ¢y kinks doank xuat ahjp kh trong ky tinh thud 66 host dng sau: = Mua 100 bf bn eh, gf mun (hua thué GTGT 10 tigu dng” bd. Cng ty dxft hi duge 80-64, chi phi van chuyén hing én cita xudt khéu (chua thé GTGT) 10 trigu dng, gid bau tai cea xult kl: 16 tiga dng 58 = Uythie qua edog ty A a lp kha me 18 thie in x. Te gi Hb hg ita Ms 400 rig dng, pi bao hiém va va ti que tf i 40 tig. Hoa dng ty thee cao td GTGT) $¥6teén gin th np Kh = Nip Kid 100 che die a nit do &ng sult 12.000 BTU. Tr gic todn 8 (6 hing cin Kio np 8800 igu ing, Khim ti ge np kh. Ci gaan gi nh ch rg Jai quan xe hp ng bhi a gi so vi hap dag 20%, Chi phi vn choy Rng ny ‘w eda hin vé den kho eua edng ty thug nwodi(chua thué GTGT) 20 trigu ddnig. Cong ty din tong ie 90 chi, gi bi cha thu GFGT) 15 iu dng hig ‘Yeu oda: Xa dn ee loei thu cng typhi ke kha vi nip ttong kj? etip Ue vita Nein hing PAN HCO AN) REA(THUEL ‘iting Thu sult ha hp kc hh 20%, ca dw ha hit cg 40% tn sa td x kes in gh $% tha st tho? TTDB cia di da hit 10%, Th ud nud GPT sa ing bis, dich 10%, Thu GTGT cia ing st dad iu ig dug Ki ‘Cau2.6 dé) ‘Yat mot DN sa xu trong nin tinh hu PNDN of wi Liga sau (on vin = tiga cing) 1, iat in pe 35.00 Ting oh phi sn st Kn dann do doamhnghig kkk 32.00 (6 di ha don ching trig pig ge: + Kifelun SCD: 14300 og 11308 sb Ku ote pon pi lo ah ti, 0008 no spy hinge ce a GTO: 13.00, dy ng in lng dig trong kj 2 “ifm luong pha tri cho ngudi lao dng theo gp dng kf: 8000 trong di ong. Sho IDOE Engg tpt ae nga sn SD 00 Chi ay py hn eh cont G4 eng SU Way NTT i suit 1%, Phin eb ah te eo edn bp shin ven rong dena nghigp vi wut vay ‘Br io to dig an Ee 1 + UBehin gt td int gi bl ee in a ph ed Se gc et nim ici 00 = Tijtdanw 180 (hon lag tat og oe vv sb At a A is, Qua tinh hogt dng da tra chi phi siea chia TSCD di thué ny li 30 (trong hop ding thud ‘ai sn quy djnh bén di thud ed teach nbiém sita chia tat sin trong thir gian thud) ké town cia out iy phonon ch sk oh = Chi ping phat vi phar hop dng inh: $0 + Chi mua thé hii vin choi golf :2 5 Chen cnf dpe ty ah _-Th ttn pg vi pham hop dd bin 100 Yeu clu : Xa dinh thu NON phi np trong nam? ‘Bid Hog. Lai uit oo bin NHNN eG bi ii th diém ky Lee hep dB vay 18 OHA, DN Khong Thud GTGT phai np = 180,7 — 402,7 = -222. $6 thud GTGT. 222 igo dings dug hu vo ce tp theo © Thu TTR psi nn tai COT= 36,736 027 bo chura duge kh i Clu: 4. Doan th 2 Chit “Teng chi pi: Rioin mye chi ph rot CPKBT Khu hao TSCD 300 Mua vt tr 15000 - 7600 400 : os UM DI aC SHI) = 36 : 200 Bo 300 - 30 - Maa TheGolt 12s 1200 ving. (PHAN HOU THANH NAR© CPDT = Téng CP ~CPKBT = 32000-1200 = 30800 3. Thu nhdp khie = 100 ~50= 50 © INCT=DT-CPOT TN kiie= 4. ENMT=0 2 INT 000 ~ 30800+ 50 = 4250 INCT — Kés chuyén 16 =4250~ 100 = 4150 > Thudé TNDN = 830 i PHAN THAN NAM)