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TRNG AI HOC KINH TE TP.HCM KHOA TAI CHNH NHA NC Chu bien: T.S Nguyen Kim Quyen T.

S Le Quang Cng ang Th Bach Van

BAI TAP VA CAU HOI TRAC NGHIEM

THUE

LI NOI AU
Qua trnh oi mi phng phap giang day bac ai hoc lay ngi hoc lam trung tam la qua trnh sinh vien thay oi phng phap hoc tap cua mnh t thu ong sang chu ong, t hoc la chnh. Nham ap ng nhu cau t hoc cua sinh vien va e gang ket gia luat thue vi vi thc tien, bo mon Thue Khoa Tai Chnh Nha Nc a to chc bien soan tai lieu Bai tap va cau hoi trac nghiem mon Thue. Tai lieu nay he thong hoa bai tap, cau hoi trac nghiem theo tng sac thue pho bien Viet Nam giup ngi oc de theo doi. Tham gia bien soan tai lieu nay gom co:
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- Tien sy Nguyen Kim Quyen, chu bien. - Tien sy Le Quang Cng, thanh vien. - C nhan ang Th Bach Van, thanh vien. He thong chnh sach thue cua Viet Nam ang trong qua trnh cai cach nen thng thay oi, v vay trong qua trnh bien soan se kho tranh khoi thieu sot. Tap the tac gia knh mong nhan c y kien ong gop quy bao cua ban oc e lan xuat ban sau c hoan thien hn. ong gop y kien vui long gi ve a ch: kimquyen@.ueh.edu.vn Tap the tac gia

Muc luc

Li noi au Phan I: Bai tap t luan 5 - Thue Xuat khau, thue Nhap khau 18 - Thue Gia tr gia tang 31 - Thue Thu nhap doanh nghiep 60 Phan 145 145
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- Thue Tieu thu ac biet

II:

Cau

hoi quan

trac ve

nghiem thue

Tong

- Thue Xuat khau, thue Nhap khau 173 195 - Thue Thu nhap doanh nghiep 258 315 Thue Thu nhap ca nhan Thue Gia tr gia tang 149 - Thue Tieu thu ac biet

PHAN I

BAI TAP T LUAN


THUE XUAT KHAU THUE NHAP KHAU

Bai tap 1:

Trch tai lieu cua doanh

nghiep xuat nhap khau X, trong thang co tnh hnh sau: I. TNH HNH XUAT KHAU: 1. Xuat khau 50.000 SP C, gia ban tai ca khau nhap theo hoa n thng mai va hp ong mua ban ngoai thng la 79,2 USD/SP (gia CIF), I & F chiem 10% gia FOB. 2. Nhan xuat khau uy thac 50.000 SP D, gia ban tai ca khau xuat theo hoa n thng mai va hp ong mua
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ban ngoai thng la 60 USD/SP (gia FOB), hoa hong xuat khau uy thac la 2% tren gia ban. 3. Xuat khau 10.000 SP C cho mot doanh nghiep trong khu che xuat e doanh nghiep nay dung lam nguyen lieu san xuat, gia ban theo hoa n thng mai va hp ong mua ban ngoai thng tai ca khau khu che xuat 20 USD/SP. II. TNH HNH NHAP KHAU: 1. Nhap khau 80.000 SP A, gia mua tai ca khau xuat theo hoa n thng mai va hp ong mua ban ngoai thng la 30 USD/SP (gia FOB), I & F chiem 10% tren gia mua tai ca khau xuat. 2. Nhap khau 1 Oto mi, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng la 15.000 USD (gia CIF), doanh nghiep thanh toan cham sau 6 thang nen phai thanh toan
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them tien lai tra cham, hp ong ghi ro tien lai (lai n). 3. Nhap khau 1 Oto 4 cho a qua s dung, dung tch Xilanh 2.300 cm, gia mua tai ca khau nhap au tien cua Viet Nam la 10.000 USD. 4. Nhan nhap khau uy thac 30.000 SP E, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng la 40 USD/SP (gia CIF), hoa hong uy thac la 2% tren gia mua. 5. Nhap khau 1.000 SP B t mot doanh nghiep trong khu che xuat, gia mua tai ca khau khu che xuat theo hoa n thng mai va hp ong la 30 USD/SP. Yeu cau: Xac nh thue nhap khau, thue xuat khau doanh nghiep X phai nop?
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tra cham la 1%/thang

Tai lieu bo sung: - Hoat ong xuat nhap khau co hp ong ngoai thng, chng t hp le, thanh toan qua ngan hang. - Cac san pham nhap khau co xuat x t nhng nc a ky hiep nh u ai ve thue nhap khau vi Viet Nam. - Thue suat thue nhap khau theo bieu thue u ai: + Xe Oto: 83% + San pham E: 5% + San pham A: 25% + San pham B: 20% - Thue suat thue xuat khau theo bieu thue: san pham C, D: 1%. - Thue tuyet oi Oto a qua s dung la 17.000 USD/xe. - Ty gia hoi oai tnh thue: 17.000 VND/USD.

Bai tap 2: Trch tai lieu cua Cong ty xuat nhap khau X, trong nam co tnh hnh nh sau: 1. Nhap khau 200.000 met nguyen lieu A e san xuat hang xuat khau, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng quy ra tien Viet Nam 40.000 /m (gia CIF). Cong ty X dung toan bo so nguyen lieu A nhap khau nay e san xuat c 100.000 SP B. Trong thi han nop thue nhap khau cua nguyen lieu A, Cong ty X a xuat khau c 90.000 SP B vi gia ban tai ca khau Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng quy ra tien Viet Nam la 240.000 /SP (gia FOB), so san pham con lai Cong ty X a ban trong nc vi gia cha thue GTGT la 200.000 /SP.
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2. Nhap khau 40 tan nguyen lieu C e gia cong thanh san pham D cho nc ngoai. Cong ty X dung toan bo 40 tan nguyen lieu C e san xuat c 100.000 SP D. en ngay giao hang, Cong ty X ch xuat tra cho pha nc ngoai 95.000 SP D, 5.000 SP D con lai do khong ung quy cach nen pha nc ngoai khong nhan, Cong ty X a ban 5.000 san pham D nay trong nc vi gia ban cha thue GTGT la 290.000 /SP. Cong ty X va pha nc ngoai a thoa thuan la Cong ty X se mua lai toan bo nguyen lieu a dung e san xuat 5.000 SP D khong ung quy cach, gia thoa thuan quy ra tien Viet Nam la 40.000 /kg (gia CIF). 3. Nhap khau 60 tan nguyen lieu E e san xuat san pham xuat khau, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng quy
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ra tien Viet Nam la 160.000 /kg (gia CIF). Cong ty X dung toan bo so nguyen lieu E nhap khau nay e san xuat c 160.000 SP F. Trong thi han nop thue nhap khau cua nguyen lieu E, Cong ty X a xuat khau c 100.000 SP F vi gia ban tai ca khau Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng quy ra tien Viet Nam la 300.000 /SP (gia FOB). Khi a het thi gian nop thue nhap khau oi vi nguyen lieu E Cong ty X a nop thue nhap khau ay u, sau o Cong ty X xuat khau them 60.000 SP F con lai vi gia ban tai ca khau Viet Nam theo hoa n thng mai va hp ong mua ban ngoai thng quy ra tien Viet Nam la 310.000 /SP (gia FOB), tuy nhien trong so 60.000 SP F xuat khau nay co 1.000 SP do khong ung quy cach a b tra ve; so san pham F b tra ve Cong ty X a ban trong
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nc

vi

gia

cha

thue

GTGT

la

280.000 /SP. Yeu cau: Tnh thue xuat khau, thue nhap khau cua cong ty X phai nop, thue c hoan? Tai lieu bo sung: - Cac trng hp xuat nhap khau eu co hp ong, chng t hp le, thanh toan qua ngan hang. - Cac san pham nhap khau co xuat x t nhng nc a ky hiep nh u ai ve thue nhap khau vi Viet Nam. - Thue suat thue nhap khau theo bieu thue u ai: nguyen lieu A 5%, nguyen lieu C 10%, nguyen lieu E 20%. - Thue suat thue xuat khau san pham B, D, F: 1%.

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Bai tap 3: Trch tai lieu cua Cong ty BT, trong thang co tnh hnh xuat nhap khau nh sau: I. TNH HNH NHAP KHAU: 1. Nhap khau 10 xe oto 04 cho ngoi xuat x Nhat Ban, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia FOB la 20.000 USD/Xe, ph van tai (F) chiem 15% gia FOB, ph bao hiem (I) chiem 0,3% gia (FOB + F). Thue suat thue nhap khau 83%. 2. Nhap khau 200 may ra chen, thue suat thue nhap khau 40%, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia FOB la 500 USD/may, ph van tai (F) la 20 USD/may, cong ty khong mua ph bao hiem hang hoa (I). 3. Nhap khau 05 container linh kien lap rap ong c oto, moi container
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cha 1.200 n v hang hoa, thue suat thue nhap khau 30%, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia CIF la 300 USD/n v (a bao gom lai suat tra cham), lai suat tra cham lo hang trong vong 06 thang la 12.000 USD (lai n). 4. Nhap khau 20 xe oto 04 cho ngoi xuat x Nhat Ban kem theo phu tung bao hanh, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia CIF la 28.500 USD/Xe (cha ke phu tung bao hanh). Toan bo gia tr phu tung bao hanh cua xe oto gi kem theo c hai quan xac nh theo gia tnh thue cua mat hang nhap khau giong het tren th trng la 5.400 USD. Thue suat thue nhap khau mat hang oto 83%, thue suat thue nhap khau cua phu tung bao hanh xe oto la 25%.
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5. Tam nhap tai xuat 200.000 lt xang A92, khi het thi han tam nhap-tai xuat, Cong ty BT ch tai xuat ra khoi Viet Nam 180.000 lt xang A92 tam nhap. Biet gia tnh thue nhap khau cua mat hang xang A92 nhap khau giong het thi iem nay hai quan a ap dung cho cac doanh nghiep nhap khau xang A92 la 0,4 USD/Lt, thue suat thue nhap khau 20%. 6. Tam nhap tai xuat 200.000 lt xang A92, trong thi han tam nhap tai xuat n v ch xuat ra khoi Viet Nam 100.000 lt xang A92 tam nhap. Khi a het thi han tam nhap, Cong ty BT a nop thue nhap khau ay u. Sau o, Cong ty BT tiep tuc tai xuat 100.000 lt xang A92 con lai. Biet gia tnh thue nhap khau cua mat hang xang A92 nhap khau giong het hai quan ap dung cho cac doanh nghiep nhap khau

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xang A92 thi iem nay la 0,4 USD/Lt, thue suat thue nhap khau 20%. 7. Nhap khau 02 container nc khoang co gas, moi container cha 2.000 n v hang hoa, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia CIF la 2 USD/n v, thue suat thue nhap khau 50%. Ngoai so lng n v hang hoa nhap khau a neu tren, ben xuat khau co gi kem 300 n v hang hoa lam mau s dung th khong thu tien cua ben nhap khau (c thoa thuan trong hp ong mua ban). 8. Nhap khau 02 container nc khoang co gas, theo t khai hang hoa nhap khau va hp ong mua ban ngoai thng moi container cha 2.000 n v hang hoa, gia nhap khau ghi tren hoa n thng mai va hp ong mua ngoai thng tnh theo gia CIF la 2 USD/n v. thue suat thue nhap khau
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50%. Khi kiem hang, hai quan kiem hoa a phat hien thieu 200 n v hang hoa, 9. Nhap khau 03 container nc khoang co ga, theo t khai hang hoa nhap khau va hp ong mua ban moi container cha 2.000 n v hang hoa, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia CIF la 2 USD/n v. thue suat thue nhap khau 50%. Khi kiem hang, hai quan kiem hoa a phat hien tha 50 n v hang hoa. 10. Nhap khau 02 container nc khoang co gas, theo t khai hang hoa nhap khau va hp ong mua ban moi container cha 2.000 n v hang hoa, gia nhap khau ghi tren hoa n thng mai va hp ong mua ban tnh theo gia CFR la 5 USD/n v. thue suat thue nhap khau 50%. Tuy nhien, khi nhan hang Cong ty BT phat hien 500 n v
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hang b hong, Cong ty BT khong nhan mua so hang hong nay, tai xuat tra lai ngay cho ben xuat khau co van ban xac nhan cua ben xuat khau. II. TNH HNH XUAT KHAU: 1. Xuat khau 100 tan quang B, gia xuat khau ghi tren hoa n thng mai va hp ong mua ban ngoai thng theo gia CIF 500 USD/Tan, ph van tai (F) 60 USD/Tan, ph bao hiem hang hoa 6 USD/Tan. Thue suat thue xuat khau 25%. 2. Tam xuat tai nhap 200 tan quang B, thue suat thue xuat khau 25%, qua thi han tam xuat cong ty ch tai nhap lai 100 tan quang B, gia tnh thue xuat khau cua quang B c hai quan ap dung tai cung thi iem tam xuat tren th trng la 440 USD/Tan. 3. Tam xuat tai nhap 200 tan quang B, thue suat thue xuat khau 25%, thi han tam xuat 15 ngay. Tnh en ngay
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16 Cong ty BT ch tai nhap 100 tan quang B, gia tnh thue xuat khau cua quang B c hai quan ap dung tai cung thi iem tai nhap tren th trng la 440 USD/Tan, en ngay th 30 Cong ty BT a tai nhap 100 tan quang B con lai ve Viet Nam. 4. Xuat khau 300.000 tan go rng t nhien cha che bien, gia xuat khau ghi tren hoa n thng mai va hp ong mua ban theo gia CIF 5.000 USD/Tan, ph van tai (F) 50 USD/Tan, cong ty khong mua ph bao hiem lo hang nay. Thue suat thue xuat khau 25%. 5. Xuat khau 10 container quan ao, moi container cha 20.000 n v hang hoa, gia FOB 5 USD/Tan. Thue suat thue xuat khau 0%. Yeu cau: Tnh thue xuat khau va nhap khau Cong ty BT phai nop?
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Tai lieu bo sung: - Hoat ong xuat nhap khau co hp ong ngoai thng, chng t hp le, thanh toan qua ngan hang. - Xuat, nhap khau bang phng tien tau bien. - Ty gia hoi oai tnh thue 17.000 VND/USD.

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THUE TIEU THU AC BIET


Bai tap 4: Trch tai lieu tai doanh nghiep X chuyen san xuat ru di 20 o, trong thang 6.200n co tnh hnh tieu thu ru do n v san xuat nh sau: 1. Ban cho cong ty thng mai 6.000 chai ru, gia ban cha thue GTGT: 23.400 /chai, theo hp ong cong ty thng mai se thanh toan tien vao thang 8.200n. 2. Dung 1.000 chai ru e trao oi vi doanh nghiep B e lay nguyen lieu, ong thi tang 50 chai ru cho doanh nghiep B. 3. Trc tiep ban le 2.000 chai ru, gia ban cha thue GTGT: 25.200 /chai. 4. Giao ai ly 4.000 chai ru, ai ly ban ung gia theo hp ong vi doanh nghiep X theo gia cha bao gom thue
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GTGT la 24.000 /chai; hoa hong cho ai ly 10% tren gia ban cha thue GTGT. 5. Xuat khau trc tiep 5.000 chai ru, gia ban tai ca khau Viet Nam theo hoa n thng mai va hp ong mua ban quy ra tien Viet Nam: 30.000 /chai (gia FOB). 6. Ban 800 chai ru cho doanh nghiep trong khu cong nghiep vi gia ban cha thue GTGT: 24.600 /chai. 7. Thu tien ban 2.000 chai ru cua thang trc: 55 tr (trong o thue GTGT au ra 5 tr) Yeu cau: Xac nh thue TTB doanh nghiep X phai nop trong thang 6.200n? Tai lieu bo sung: - Cuoi thang 6.200n, ai ly quyet toan a tieu thu c 90% so lng ru c giao va so lng ru con tha ai ly a xuat tra cho doanh nghiep X.
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- Thue suat thue TTB cua ru di 20 o la 25%. - Gia thanh vo chai 2.000 /vo. Bai tap 5: doanh nh sau: 1. Mua ru 40 o cua C.ty san xuat ru Ch Ln: 10.000 lt vi gia cha thue GTGT 9.860 /lt pha che thanh 100.000 chai ru thuoc ABC; 2. Mua 16.000 chai ru trai cay nhap khau cua Cty XNK, gia cha thue GTGT 85.600/chai. 3. Ban cho nha hang Phong Lan 30.000 chai ru thuoc ABC vi gia cha thue GTGT 80.000/chai va ban 4.000 chai ru trai cay vi gia cha thue GTGT 98.000/chai. Cong ty san xuat ru

ABC co cac hoat ong san xuat kinh

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Yeu cau: Tnh thue TTB C.ty ABC phai nop? Tai lieu bo sung: - Thue suat thue TTB ru 40 o la 45%, ru trai cay va ru thuoc 25%. - Thue suat thue nhap khau ru 65%. - Cong ty ABC co chng t chng minh C.ty Ch Ln a nop ay u thue TTB oi vi ru ban cho cong ty ABC. Bai tap 6: Nha hang Hoa Hong co doanh so ban thang 8/200n nh sau: 1. Thc an do nha hang che bien: doanh so cha thue GTGT 522 tr. 2. Ru: ru Brandy 860 chai, gia ban cha thue GTGT 0,6 tr/chai; ru trai cay 616 chai, gia ban cha thue GTGT 75.000 /chai. 3. Bia lon: 900 thung, gia ban cha thue GTGT 240.000 /thung.

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4. Nc ngot: 160 thung, gia ban cha thue GTGT 95.000 /thung. 5. Karaoke, massage: doanh so cha thue GTGT 676 tr. 6. Vu trng: doanh so cha thue GTGT 392 tr, trong o ban 60 chai ru Brandy vi gia cha thue GTGT 0,8 tr/chai. Yeu cau: Tnh thue TTB nha hang Hoa Hong phai nop trong thang 8.200n? Tai lieu bo sung: - Thue suat thue TTB: ru Brandy 45%; ru trai cay 25%; bia lon 45%; karaoke, massage 30%; vu trng 40%. - Ru Brandy ban trong thang 8.200n c nhap khau vao thang 6.200n. - Ru trai cay c mua t cong ty BQ. - Bia lon c mua t cong ty san xuat bia SG.

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Bai tap 7: Trch tai lieu tai doanh nghiep thng mai X, trong thang 5.200n co tnh hnh sau: 1. Nhap khau 1.000 cay thuoc la, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban quy ra tien Viet Nam: 40.000 /SP (gia CIF). 2. Nhap khau 01 Oto 4 cho ngoi, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban quy ra tien Viet Nam 400 tr (gia CIF). 3. Nhap khau 8.000 chai ru Brandy, gia mua tai ca khau nhap au tien cua Viet Nam theo hoa n thng mai va hp ong mua ban quy ra tien Viet Nam: 120.000 /SP (gia CIF). 4. Doanh thu t kinh doanh Karaoke cha bao gom thue GTGT: 598 tr.

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5. Doanh thu t kinh doanh nha hang cha bao gom thue GTGT: 900 tr, trong o: ban 800 cay thuoc la nhap khau vi gia cha thue GTGT 190.000 /cay, ban 600 chai ru Brandy nhap khau vi gia cha thue GT 580.000 /chai. 6. Mua 1.000 chai ru R&B t doanh nghiep san xuat e xuat khau, co hoa n GTGT vi gia mua cha thue GTGT 80.000 /chai. Tuy nhien, trong 1.000 chai ru nay: ch xuat khau c 900 chai ru vi gia FOB 150.000 /chai, 100 chai ru con lai a ban trong nc vi gia ban cha thue GTGT 174.900 /chai. 7. Mua 1.500 chai ru T&T t doanh nghiep thng mai e xuat khau, co hoa n GTGT vi gia mua cha thue GTGT 70.000 /chai. Tuy nhien, trong 1.500 chai ru nay: DN A ch xuat khau c 1.000 chai ru vi gia 130.000 /chai, ban trong nc 200 chai vi gia
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ban cha thue GTGT 120.000 /chai, so ru con lai a nhap kho. Yeu cau: Xac nh thue tieu thu ac biet doanh nghiep X phai nop trong thang 5.200n? Tai lieu bo sung: - Thue suat thue nhap khau thuoc la ieu 100%, ru 65%, Oto 83%. - Thue suat thue tieu thu ac biet: thuoc la ieu 65%; Oto 50%; Karaoke 30%; ru Brandy, ru R&B va ru T&T: 45% Bai tap 8: Trch tai lieu tai doanh nghiep X chuyen san xuat ru thuoc, trong nam 200n co tnh hnh sau: 1. Ban cho cong ty thng mai 90.000 chai ru thuoc, gia ban cha thue GTGT 79.200 /chai.

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2. Giao ai ly 80.000 ru thuoc, ai ly ban ung gia theo hp ong vi doanh nghiep X theo gia cha bao gom thue GTGT la 80.400 /chai; hoa hong ai ly 5% tren gia ban cha thue GTGT. 3. Xuat khau 50.000 chai ru thuoc, gia ban tai ca khau Viet Nam quy ra tien Viet Nam la 80.000 /chai. 4. Ban cho cac doanh nghiep khu cong nghiep 20.000 chai ru thuoc, gia ban cha thue GTGT 79.800 /chai. 5. Ban le 30.000 chai ru thuoc, gia ban cha thue GTGT 81.000 /chai. Yeu cau: Xac nh thue TTB ma doanh nghiep X phai nop trong 200n? Tai lieu bo sung: - Trong nam 200n doanh nghiep X nhap khau 200.000 lt ru tren 40 o, gia CIF quy ra tien Viet Nam 4.000 /lt. Doanh nghiep X dung 160.000 lt ru tren 40
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o nay e san xuat 320.000 chai ru thuoc cung dung tch. - Trong nam 200n doanh nghiep X mua 360.000 vo chai, co hoa n GTGT, gia cha thue GTGT 8.000 /vo. Doanh nghiep X dung 320.000 vo chai nay e san xuat 320.000 chai ru thuoc. - en 31/12/200n, ai ly quyet toan a tieu thu c 90% so lng ru thuoc; so lng ru thuoc cha tieu thu ai ly a xuat tra cho doanh nghiep X. - So lng ru thuoc ton kho au nam 200n: 0 chai. - So lng ru tren 40 o ton kho au nam 200n: 0 lt. - Thue suat thue nhap khau ru tren 40 o: 65%. - Thue suat thue TTB: + Ru tren 40 o: 45% + Ru thuoc: 25%

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- Thue suat thue GTGT oi vi ru: 10%. - Doanh nghiep X a nop ay u cac loai thue khau nhap khau.

Bai tap 9: Trch tai lieu tai Cong ty X san xuat hang tieu dung thuoc dien chu thue TTB, trong thang 8. 200n co tnh hnh nh sau: 1. Ban cho cong ty TNHH A 100 chai ru, gia ban cha co thue GTGT la 198.650 /chai. 2. Ban cho khu cong nghiep 200 chai ru, gia ban cha co thue GTGT la 194.300 /chai. Khi nhan hang khu cong nghiep phat hien va tra lai 20 chai ru kem pham chat. 3. Xuat khau 5.000 chai ru, gia FOB quy ra tien Viet Nam la 220.000 /chai.

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4. Ban cho khu che xuat 100 chai ru, gia ban tai cong khu che xuat la 200.000 /chai. 6. Ban qua he thong sieu th 10.000 chai ru, gia ban cha co thue GTGT la 195.750 /chai. 7. Giao cho ai ly cua cong ty 20.000 chai ru, gia ban quy nh cho ai ly cha co thue GTGT la 195.750 /chai. Hoa hong ai ly c hng la 10% tren gia ban cha thue GTGT. 8. Ban 20.000 thung bia lon qua he thong ca hang ban le, gia ban cha co thue GTGT la 174.000 /thung; xuat kho 100 thung bia lon e bieu tang cho khach hang (khong theo chng trnh khuyen mai do Luat Thng mai quy nh). 9. Ban 40.000 thung bia lon qua he thong sieu th, gia ban cha co thue GTGT la 171.100 /thung.

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10. Ban 20.000 cay thuoc la ieu qua he thong ca hang ban le, gia ban cha co thue GTGT la 209.550 /cay; xuat kho 10.000 cay thuoc la ieu e trao oi lay nguyen lieu. 11. Ban 30.000 cay thuoc la ieu qua he thong ban buon, gia ban cha co thue GTGT la 198.000 /cay. 12. Gia cong thuoc la ieu thanh pham cho cong ty B. Ph gia cong hoan tat 1 cay thuoc la ieu cha co thue GTGT la 60.000 /cay, so lng thuoc gia thc te a gia cong la 2.000 cay, gia ban cha co thue GTGT cua thuoc la ieu thanh pham sau khi gia cong cua cong ty B la 198.000 /cay. 13. Ban cho cong ty Xuat nhap khau C 5.000 cay thuoc la ieu theo ung so lng tren hp ong xuat khau ma cong ty Xuat nhap khau C a ky vi nc ngoai, gia ban cha co thue GTGT la 200.000 /cay (thuoc la thuoc
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dien chu thue). Tuy nhien, Cong ty C ch xuat khau c 4.500 cay thuoc la. Yeu cau: Tnh thue TTB Cong ty X phai nop trong thang 8.200n? Tai lieu bo sung: - Trong thang 8.200n, cong ty X nhap khau 25.000 lt ru nguyen lieu, thue TTB a nop cho toan bo nguyen lieu ru nhap khau la 250.000.000 ong, moi chai ru thanh pham s dung 0,5 lt ru nguyen lieu. - Trong thang 8.200n, cong ty X a san xuat 50.000 chai ru thanh pham. - Ru nguyen lieu va ru thanh pham ton kho au thang 8.200n: 0. - Thue suat thue TTB: ru 45%, bia lon 45%, thuoc la ieu 65%. - Cong ty X a nop ay u thue nhap khau va thue tieu thu ac biet khi nhap khau.
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- Cuoi thang 8.200n, ai ly quyet toan a tieu thu 90% chai ru c giao, so lng ru cha tieu thu ai ly a xuat tra Cong ty X. - Cong ty X san xuat ru, bia lon va thuoc la ieu.

36

THUE GIA TR GIA TANG


Bai tap 10: Trch tai lieu tai cong ty thng mai X, trong thang 8.200n co tnh hnh kinh doanh nh sau: I. TNH HNH TON KHO VA MUA VAO TRONG THANG: Ma t ha ng SP A SP B SP C SP D
So lng

Ton kho au ky
n gia cha thue GTGT

Mua vao trong ky


n gia So lng cha thue GTGT

80 50 90 30

100.000 80.000 20.000 19.000

500 600 800 100

110.000 85.000 21.000 20.000

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Ngoai ra, trong thang cong ty X con co mua mot so vat t va dch vu phuc vu cho viec ban hang: - Co hoa n GTGT: gia mua a co thue GTGT 33 tr. - Co hoa n GTGT t in: gia mua a co thue GTGT 22 tr. - Co hoa n Ban hang: gia mua 10 tr. II. TNH HNH TIEU THU TRONG THANG: Mat hang SP A SP B SP C SP D So lng 520 630 840 110 n gia cha thue GTGT 150.000 120.000 40.000 35.000

Yeu cau: Xac nh thue GTGT ma cong ty thng mai X phai nop trong thang 8.200n? Tai lieu bo sung:

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- Thue suat thue GTGT cac hang hoa, dch vu 10%. - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang.

Bai tap 11:

Trch tai lieu tai doanh

nghiep san xuat X, trong thang 8.200n co tnh hnh nh sau: I. TNH HNH MUA VAO THANG:
Ton Ton kho au ky Mat hang So l ng Nguye n lieu A 40 kg n gia cha thue GTGT 50.000 So ln g 200 kg Mua vao trong ky n gia cha thue GTGT 60.000 So lng 20 kg kho cuoi ky

VA

DUNG NGUYEN VAT LIEU TRONG

39

Nguye n lieu B Vat lieu phu C

30 kg 20 kg

55.000

300 kg

62.000

10 kg

20.000

250 kg

25.000

12 kg

Ngoai ra, trong thang doanh nghiep X con mua vao dch vu va TSC phuc vu cho SXKD: - Dch vu: co hoa n GTGT, gia mua a co thue GTGT 44 tr. - Dch vu: co hoa n GTGT t in, gia mua a co thue GTGT 33 tr. - Tai san co nh: co hoa n GTGT, gia mua cha thue GTGT 15 tr. II. TNH HNH SAN XUAT VA TIEU THU TRONG THANG: Doanh nghiep san xuat c 1.700 SP D va a ban 1.600 SP D vi gia ban cha thue GTGT la 160.000 /SP.

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Yeu cau: Xac nh thue GTGT ma doanh nghiep X phai nop trong thang 8.200n? Tai lieu bo sung: - Thue suat thue GTGT hang hoa, dch vu 10%. - San pham D ton kho au thang: 100 SP, gia nhap kho cha thue GTGT 90.000 /SP. - Doanh nghiep hach toan hang ton kho theo phng phap nhap trc xuat trc. - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang. Bai tap 12: Trch tai lieu cua doanh nghiep X chuyen anh bat che bien thuy san, trong thang 10.200n co tnh hnh sau: I. TNH HNH SAN XUAT VA TIEU THU TRONG THANG:
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Trong ky anh bat c 100 tan thuy san va s dung vao cac muc ch sau: - Dung 50 tan thuy san e san xuat nc cham va ban het so nc cham nay vi gia ban cha thue GTGT la 500 tr. - Dung 30 tan thuy san phi kho, che bien thanh san pham thuy san an lien va a ban het so san pham nay vi gia ban cha thue GTGT la 600 tr. - Dung 20 tan thuy san phi kho va xuat khau vi tong so tien theo gia FOB 20.000 USD. II. TNH HNH HANG HOA, DCH VU MUA VAO TRONG THANG: - Phuc vu san xuat nc cham, co hoa n GTGT vi gia mua cha thue la 200 tr. - Phuc vu san xuat thuy san an lien, co hoa n GTGT vi gia mua cha thue la 220 tr.
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- Phuc vu xuat khau, co hoa n GTGT vi gia mua cha thue la 140 tr. Ngoai ra, co mot so dch vu mua vao dung chung cho nhng hoat ong tren nhng khong hach toan rieng c, co hoa n GTGT vi gia mua cha thue GTGT 100 tr. Yeu cau: Xac nh so thue GTGT doanh nghiep X phai nop trong thang 10.200n? Tai lieu bo sung: - Thue suat thue GTGT nc cham, thuy san an lien, hang hoa, dch vu mua vao: 10%. - Ty gia hoi oai 17.000 VND/USD. - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang.

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Bai tap 13: Trch tai lieu tai Cong ty thng mai san xuat X, trong thang 3.200n co tnh hnh nh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG THANG: 1. Nhap khau 01 Oto 4 cho vi gia CIF quy ra tien Viet Nam 400 tr/Oto. 2. Mua 300 tan gao trong nc, co hoa n GTGT vi gia mua cha thue GTGT 12 tr/tan. 3. Mua 10 tan da ti t nong dan, co bang ke mua hang, vi gia mua 3.000 /kg. 4. Mua 8.000 goi tra, co hoa n Ban hang vi gia mua 10.000 /goi. 5. Hang hoa, dch vu khac mua vao, co hoa n GTGT, gia mua cha thue 200 tr. II. TNH HNH TIEU THU TRONG THANG:

44

1. Xuat khau 280 tan gao, vi gia CIF quy ra tien Viet Nam la 19 tr/tan. 2. Xuat khau 4 tan da ti, vi gia FOB 6.000 /kg. 3. Cong ty dung 6 tan da con lai vao san xuat 4.000 hop Da ong hop, va ban c 3.500 hop vi gia ban cha thue GTGT la 15.000 /hop. 4. Xuat khau 7.000 goi tra, vi gia FOB quy ra tien Viet Nam 18.000 /goi. Yeu cau: Xac nh thue GTGT ma cong ty X phai nop trong thang 3.200n ? Tai lieu bo sung: - Thue suat thue nhap khau Oto 4 cho ngoi: 83%. - Cong ty X a nop ay u cac loai thue khau nhap khau. - Thue suat thue GTGT hang hoa, dch vu, O to: 10%. - Thue suat thue TTB O to 4 cho: 50%.
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- Cong ty X hach toan hang ton kho theo phng phap nhap trc - xuat trc - Tnh hnh ton kho au 3.200n : + Gao: 10 tan, co hoa n GTGT vi gia nhap kho cha thue GTGT 11 tr/tan. + Tra: 200 goi, co hoa n Ban hang vi gia nhap kho 9.000 /goi. + Da ong hop, gia nhap kho 5.000 /hop. + Da ti: 0 kg - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang.

Bai tap 14: Trch tai lieu cua Cong ty co phan X chuyen san xuat SP E, trong nam 200n co tnh hnh sau:

46

I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM (cha bao gom hoa hong tra cho ai ly): 1. Mua 70.000 san pham B, co hoa n GTGT vi gia mua cha thue GTGT la 15.000 /SP. 2. Mua 40.000 san pham C, co hoa n GTGT vi gia mua cha thue GTGT 8.000 /SP. 3. Mua 70.000 san pham A t doanh nghiep trong khu cong nghiep, co hoa n GTGT vi gia mua cha thue GTGT 10.000 /SP. 4. Nhap khau 01 TSC, gia CIF quy ra tien Viet Nam la 300 tr. 5. Mua vat t, co hoa n Ban hang vi gia mua la 10 tr. 6. Mua mot so dch vu, co hoa n GTGT vi gia mua cha thue GTGT la 80 tr. II. TNH HNH TIEU THU SAN PHAM TRONG NAM:
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1. Ban cho Cong ty thng mai H 32.000 SP E vi gia ban cha thue GTGT la 60.000 /SP, tuy nhien cong ty thng mai H a tra ve 2.000 SP E do khong at chat lng. Cong ty thng mai H ch thanh toan tien cho 20.000 SP tai thi iem giao hang, so con lai se thanh toan vao thang 2 nam 200(n+1). 2. Giao ai ly 40.000 SP E, ai ly ban ung gia theo hp ong vi cong ty theo gia cha bao gom thue GTGT la 70.000 /SP; hoa hong cho ai ly la 5% tren gia ban cha thue GTGT. 3. Xuat khau 20.000 SP E theo gia ban tai ca khau Viet Nam quy ra tien Viet Nam la 75.000 /SP (gia FOB). 4. Ban le 10.000 SP E vi gia ban cha thue GTGT la 69.000 /SP. Yeu cau : Xac nh so thue GTGT ma cong ty X phai nop trong nam 200n?
48

Tai lieu bo sung: - TSC, SP A, SPB, SP C, SP E va dch vu khong thuoc oi tng chu thue TTB. - Thue suat thue GTGT cua hang hoa va dch vu: 10%. - Thue suat thue nhap khau san pham A la 30%, TSC la 20%. Cong ty X a nop ay u cac loai thue khau nhap khau. - en 31/12/200n, ai ly quyet toan a tieu thu c 90% so lng san pham E, so san pham E con tha ai ly a xuat tra cong ty X; ai ly ap dung phng phap tnh GTGT thue khau tr; 5% hoa hong ai ly c hng cha bao gom thue GTGT; Cong ty X a thanh toan tien hoa hong cho ai ly theo so lng san pham ai ly a tieu thu. - Hang hoa, dch vu mua vao eu thanh toan qua ngan hang.

49

- Trong so dch vu mua vao co 01 hoa n GTGT phat sinh ngay 14/03/200n nhng cong ty X a bo sot cha ke khai khau tr thue GTGT au vao trong thang 03/200n oi vi hoa n nay, mai en thang 25/09/200n cong ty X mi phat hien c sai sot nay, doanh so mua vao cha thue GTGT cua hoa n nay la 40 tr, thue suat 10% (dch vu nay cha tnh vao phan I). Bai tap 15: Trch tai lieu cua Cong ty san xuat oto Cu Long co cac hoat ong kinh doanh nh sau: 1. Nhap khau thep: CIF = 6.600 tr, trong o I&F = 440 tr. Cty Cu Long dung toan bo thep NK nay san xuat c 100 chiec khung oto 12 cho roi tieu thu nh sau: - Ban cho C.ty Hong Ha 20 chiec, gia cha thue GTGT 120 tr/chiec.

50

- 80 chiec khung con lai, Cty Cu Long lap rap thanh 80 chiec oto 12 cho hoan chnh va tieu thu nh sau: + Ban cho Cty thng mai Ben Thanh 30 chiec, gia ban cha thue GTGT tr/chiec. + Xuat khau 25 chiec, CIF = 980 tr/chiec, trong o I&F = 10% CIF. 2. Nhap khau 200 chiec oto 4 cho, FOB = 600 tr/chiec, I&F = 15% FOB; C.ty Cu Long ban 120 chiec oto nhap khau nay cho C.ty Thng mai An ong vi gia cha thue GTGT 1.800 tr/chiec. Yeu cau: Tnh thue nhap khau, thue TTB va thue GTGT au ra cua C.ty Cu Long? Tai lieu bo sung: - Thue suat: thue xuat khau oto: 0%, - Thue suat thue nhap khau thep: 5%; oto: 83%. 900

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- Thue suat thue TTB oto 12 cho: 30%; oto 4 cho: 50%; thue suat thue GTGT 10%.

Bai tap 16: Trch tai lieu cua C.ty X san xuat kinh doanh: ng, muoi iot, nc cham va ru co tnh hnh thang 2.200n nh sau: 1. Nhap khau: hng lieu e san xuat ru 500 tr (CIF) 2. Mua trong nc: - Hoa chat tay trang ng, hoa n GTGT, thanh toan qua ngan hang nh sau: Gia cha thue GTGT 90.000.000 Thue GTGT (5%) Gia thanh toan 4.500.000 94.500.000

- Hng lieu e pha che cac loai nc cham, hoa n GTGT, thanh toan bang tien mat: Gia cha thue GTGT Thue GTGT (10%)
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120.000.000 12.000.000

Gia thanh toan - Vo chai va bao b:

132.000.000

+ Bao b cho ng, hoa n Ban hang, gia thanh toan 100 tr + Hop giay cho muoi, hoa n GTGT: Gia cha thue GTGT 100.000 hop * 20 /h 2.000.000 Thue GTGT (10%) Gia thanh toan 100.000 120.000.000 . + Chai ng nc cham, hoa n Ban hang: 200.00 chai * 200 /chai = 40.000.000 . - Mua ma cua nong dan: 800 tr (co bang ke mua hang). - Mua muoi cua nhng ngi lam muoi: 930 tr (co bang ke mua hang). chai * 200.000 2.200.000 1.200 /chai =

+ Chai ng ru, hoa n Ban hang:

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- Tien ien, ien thoai va van phong pham, hoa n GTGT ay u, vi gia cha thue GTGT tong cong la 14 tr 3. Tieu thu hang hoa: - Xuat khau: + 10.000 chai nc cham, gia CIF 20.000 /chai. + 100.000 hop muoi iot, gia FOB 2.000 /hop. - Tieu thu trong nc: + 1.200 chai ru, gia cha thue GTGT 40.000 /chai. + 10.000 chai nc cham, gia cha thue GTGT 5.000 /chai. Yeu cau: Tnh cac loai thue C.ty che bien thc pham phai nop trong thang 2.200n? Tai lieu bo sung: - I&F cua hang hoa xuat khau, nhap khau eu la 10% FOB.

54

- Thue suat thue nhap khau hng lieu 6%. - Thue suat thue xuat khau cac mat hang 0%. - Thue suat thue TTB ru 25%. - Thue suat thue GTGT hng lieu, dch vu chu thue GTGT 10%; rieng thue suat thue GTGT hang hoa xuat khau 0%. Bai tap 17: Trch tai lieu tai mot cong ty X san xuat hang tieu dung thuoc dien chu thue GTGT, trong nam 200n co tnh hnh san xuat kinh doanh nh sau: I. TNH HNH TIEU THU SAN PHAM TRONG NAM: 1. Ban cho cong ty T/T 10.000 san pham A, gia ban cha co thue GTGT la 100.000 /SP (a viet hoa n GTGT va giao toan bo hang nhng mi ch thu c 50% tien ban lo hang nay).
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2. Ban cho he thong sieu th 30.000 san pham A, gia ban cha co thue GTGT la 105.000 /SP. 3. Giao cho he thong ai ly 30.000 san pham A va 35.000 san pham B, gia ban quy nh cho ai ly cha co thue GTGT oi vi san pham A la 100.000 /sp; san pham B la 150.000 /SP. 4. Ban le qua he thong ca hang 50.000 san pham A va 55.000 san pham B, gia ban cha co thue GTGT san pham A la 110.000 /SP va san pham B la 160.000 /SP; xuat kho 1.000 san pham A e trao oi nguyen lieu, gia trao oi tren hp ong trao oi cha bao gom thue GTGT la 98.000 /SP. 5. Uy thac xuat khau 10.000 san pham A, gia FOB quy ra tien Viet Nam la 120.000 /sp. 6. Ban cho doanh nghiep che xuat 10.000 san pham B e doanh nghiep
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nay phuc vu san xuat, kinh doanh, gia ban tai cong khu che xuat la 170.000 /sp. 7. Ban cho cong ty K/K 10.000 san pham B, gia ban a bao gom thue GTGT la 165.000 /sp (khi kiem hang, cong ty K/K phat hien toan bo lo hang cha phu hp pham chat so vi qui cach a quy nh trong hp ong mua ban nen cong ty K/K a lap bien ban yeu cau cong ty X giam gia 10% theo gia ban a co thue GTGT. Hai ben a ky bien ban va cong ty X a viet hoa n giam gia hang ban). 8. Ban cho cong ty M/M 10.000 san pham B, gia ban cha co thue GTGT la 150.000 /sp, cong ty M/M a tra lai 100 san pham kem pham chat va viet hoa n tra hang giao cho cong ty ban hang. 9. Ban tra cham cho DNTN B/B 1.000 san pham A, gia ban a bao gom
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thue GTGT va lai tra cham (lai n) trong thi han 6 thang la 186.560 /SP. Lai tra cham 1%/thang, tnh tren gia ban a bao gom thue GTGT. 10. Gia cong 10.000 san pham C cho cong ty H/H, n gia gia cong cha co thue GTGT la 5.000 /sp. 11. Ban 20.000 san pham D gia ban 80.000 /sp. II. TNH HNH MUA VAO VA SAN XUAT SAN PHAM TRONG NAM: 1. Nhap khau 10.000 san pham A, gia CIF quy ra tien Viet Nam la 50.000 /sp. 2. Nhap khau 2 tai san co nh phuc vu san xuat, gia CIF quy ra tien Viet Nam la 1 ty ong/1 tai san. 01 tai san co nh c s dung e san xuat san pham D. 01 tai san s dung e san xuat cac san pham khac. 3. Nguyen lieu, nhien lieu mua trong th trng noi a e phuc vu san
58

xuat, kinh doanh (bao gom ca phan nguyen lieu trao oi) co hoa n GTGT vi gia mua cha co thue GTGT la 12.500.000.000 ong. Biet 20% nguyen lieu c s dung e san xuat san pham D va 80% nguyen lieu dung e san xuat cac san pham khac. 4. Dch vu mua trong th trng noi a: - Co hoa n GTGT vi gia mua cha co thue GTGT la 2.000.000.000 ong. - Co hoa n ac thu vi gia a co thue GTGT la 55.000.000 ong. - Co hoa n ban hang thong thng la 12.000.000 ong. - Khong co hoa n la 50.000.000 ong. Cong ty khong the hach toan rieng c phan tr gia dch vu a phuc vu cho san xuat, kinh doanh san pham D va phan tr gia dch vu a phuc vu

59

cho san xuat, kinh doanh san pham khac la bao nhieu. Yeu cau: Tnh thue GTGT cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Thue suat thue nhap khau san pham A, TSC: 30%. - Thue suat thue GTGT san pham A, B, C, gia cong, hang hoa, dch vu mua vao 10%. - San pham D thuoc dien khong chu thue GTGT. - San pham A, B, C, TSC, gia cong, hang hoa, dch vu mua vao khong thuoc dien chu thue TTB. - Nguyen lieu, tai san co nh co ay u chng t nop thue nhap khau va thue gia tr gia tang khi nhap khau. - Cuoi nam 200n, ai ly quyet toan a tieu thu c 90% san pham A va
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95% san pham B c giao. So san pham tha ai ly a xuat tra Cong ty. - Hang hoa, dch vu mua trong nc eu co chng t thanh toan qua ngan hang. Bai tap 18: Trch tai lieu tai C.ty Co phan C/O san xuat hang hoa thuoc dien chu thue TTB va chu thue GTGT, trong thang 3.200n co tnh hnh san xuat kinh doanh nh sau: 1. Ban cho he thong sieu th 10.000 chai ru C/O, gia ban cha co thue GTGT 29.000 /chai; xuat 3.000 chai ru e trao oi lay nguyen lieu, gia tren hp ong trao oi cha co thue GTGT 25.000 /chai. 2. Ban cho khu cong nghiep 2.000 chai ru C/O, gia ban cha co thue GTGT

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30.450 /chai (khu cong nghiep a tra lai 50 chai ru do kem pham chat). 3. Xuat khau 20.000 chai ru C/O, gia FOB quy ra tien Viet Nam 45.000/chai. 4. Ban cho khu che xuat 10.000 chai ru C/O, gia ban tai cong khu che xuat 33.350 /chai. 5. Giao cho he thong ai ly 100.000 chai ru C/O, gia ban cha co thue GTGT quy nh cho ai ly 30.450 /chai. 6. Ban le 200.000 chai ru C/O, gia ban cha co thue GTGT 33.350 /chai. 7. Ban cho he thong sieu th 20.000 thung bia lon C/O, gia ban cha co thue GTGT 189.950 /thung. 8. Ban cho C.ty TNHH A 30.000 thung bia lon C/O, gia ban cha co thue GTGT 188.500 /thung. 9. Ban le 50.000 thung bia lon C/O, gia ban cha co thue GTGT 191.400 /thung.

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10. Ban cho C.ty B 20.000 cay thuoc la ieu C/O, gia ban cha co thue GTGT 70.950 /cay. 11. Tieu thu qua he thong ban buon 30.000 cay thuoc la ieu C/O, gia ban cha co thue GTGT 69.300 /cay. 12. Ban cho C.ty xuat nhap khau C 20.000 cay thuoc la ieu C/O theo ung so lng tren hp ong ma cong ty C a ky e xuat khau ra nc ngoai, gia ban cha co thue GTGT 70.000 /cay. Tuy nhien, C.ty xuat nhap khau C ch xuat khau 15.000 cay thuoc la C/O nay. 13. Nhan gia cong thuoc la ieu cho C.ty C. Ph gia cong khi hoan thanh 1 cay thuoc la ieu cha co thue GTGT la 30.000 /cay. Cuoi thang 3.200n, C.ty C/O a gia cong hoan tat 10.000 cay thuoc gia ieu va giao tra san pham cho C.ty C. Biet gia ban thuoc la ieu hoan thanh nay cua C.ty C tren th
63

trng vi gia cha co thue GTGT 59.400 /cay. 14. Ban le 50.000 cay thuoc la ieu C/O, gia ban cha co thue GTGT 72.600 /cay. Yeu cau: Tnh thue GTGT, TTB ma C.ty C/O phai nop trong thang 3.200n? Tai lieu bo sung: 1. Thue suat: - Thue GTGT: 10%. - Thue TTB ru C/O va ru nguyen lieu 45%; bia 45%; thuoc la ieu 65%. - Thue xuat khau: 0%. - Thue nhap khau: 25%. 2. Ton kho au thang 3.200n: - San pham ru, bia, thuoc la ieu: 0 n v. - Nguyen lieu: 0 n v. 3. Trong thang 3.200n: - Nhap khau 400.000 lt ru nguyen lieu phuc vu cho san xuat, gia CIF quy
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ra tien Viet Nam 5.000 /lt, moi chai ru thanh pham C/O s dung 1 lt ru nguyen lieu, trong ky san xuat 400.000 chai ru C/O. - Nhap khau 02 tai san co nh phuc vu cho san xuat, gia CIF quy ra tien Viet Nam 200 tr/tai san. - Hang hoa, dch vu mua vao trong nc co hoa n GTGT vi gia cha thue GTGT la 1 ty ong. - Hang hoa, dch vu mua vao trong nc co hoa n Ban hang thong thng la 300 trieu ong. - Hang hoa mua vao trong nc co hoa n ac thu vi gia a co thue GTGT la 22 trieu ong. - Hang hoa, dch vu mua vao trong nc khong co hoa n la 13 trieu ong. - C.ty C/O va san xuat thuoc la ieu C/O va gia cong thuoc la ieu nhan hieu khac cho C.ty C.
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- Cac hang hoa, dch vu mua vao ch co nguyen lieu ru nhap khau thuoc dien chu thue TTB. - Cuoi thang 3.200n, ai ly bao cao quyet toan a tieu thu c 90% so ru C/O c giao. So ru con tha a xuat tra C.ty C/O. - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang. Bai tap 19: doanh nh sau: 1/. Xuat khau: 1.1. Ru trai cay: 200.000 lt, FOB = 56.200 ong/lt. 1.2. Vai tho cam: 150.000 met, CIF = 89.600 ong/met (I&F = 10% FOB). 2/. Nhap khau: 2.1. o chi tre em: 400.000 bo, FOB = 48.200 ong/bo (I&F = 10% FOB).
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Trong thang 5.200n, C.ty

thng mai Hoa Bnh co tnh hnh kinh

2.2. Bia lon: 600.000 lon, CIF = 2.420 ong/lon. 3/. Mua, ban hang hoa trong nc c the hien qua cac hoa n sau ay:
HOA N GTGT Ngi ban: Cty Hoa Bnh Ngi mua: Cty An ong Gia cha T.GTGT 500 tr T.GTGT (10%) 50 tr Gia thanh toan 550 tr HOA N GTGT Ngi ban: Cty Hoa Bnh Ngi mua: Cty Tan nh Gia cha T.GTGT 320 tr T.GTGT (10%) 32 tr Gia thanh toan 352 tr HOA N GTGT Ngi ban: Cty Th Nghe Ngi mua: Cty Hoa Bnh Gia cha T.GTGT 800 tr T.GTGT (10%) 80 tr Gia thanh toan 880 tr HOA N BAN HANG Ngi ban: C s HOA N GTGT Ngi ban: Cty Hoa Bnh Ngi mua: Cty akao Gia cha T.GTGT 640 tr T.GTGT (10%) 64 tr Gia thanh toan 704 tr HOA N GTGT Ngi ban: Cty Nha be Ngi mua: Cty Hoa Bnh Gia cha T.GTGT 60 tr T.GTGT (10%) 6 tr Gia thanh toan 66 tr HOA N GTGT Ngi ban: Cty Hoa Bnh Ngi mua: Cty Ch Ln Gia chaT.GTGT 1.100tr T.GTGT (10%) 110 tr Gia thanh toan 1210 tr HOA N AC THU Ngi ban: C.ty HOA N GTGT Ngi ban: Cty Anh ao Ngi mua: Cty Hoa Bnh Gia cha T.GTGT 400 tr T.GTGT (10%) 40 tr Gia thanh toan 440 tr HOA N GTGT Ngi ban: Cty Ben Thanh Ngi mua: Cty Hoa Bnh Gia cha T.GTG 1.200 tr T.GTGT (10%) 120 trr Gia thanh toan 1.320 trr HOA N GTGT Ngi ban: Cty Hoa Bnh Ngi mua: Cty Gia nh Gia chaT.GTGT 1.620 tr T.GTGT(5%) 81tr Gia thanh toan : 1.701 tr HOA N GTGT Ngi ban: Hoa Bnh Cty

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Hoa Mai Ngi mua: Hoa Bnh Gia thanh toan 120 tr Cty

Bong Sen Ngi mua: Hoa Bnh Gia thanh toan 210 tr Cty

Ngi mua: Cty Bay Hien Gia cha T.GTG T.GTGT (10%) . Gia thanh toan : 220 tr

Yeu cau:

Tnh thue nhap khau, thue

TTB, thue GTGT ma C.ty Hoa Bnh phai nop trong thang 5.200n? Thong tin bo sung : - Thue suat: thue xuat khau cac mat hang eu la 0%, thue GTGT cac mat hang eu la 10%, thue TTB ru trai cay 25%, thue TTB bia 45%, thue nhap khau o chi tre em 20%, thue nhap khau bia lon 100%. - C.ty Hoa Bnh a nop u cac loai thue khau nhap khau. - Hang hoa, dch vu mua vao eu thanh toan qua ngan hang.

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THUE THU NHAP DOANH NGHIEP

Bai tap 20: Trch tai lieu cua doanh nghiep X chuyen san xuat san pham B, trong nam 200n co tnh hnh sau: I. TNH HNH TIEU THU TRONG NAM: 1. Xuat khau 20.000 SP B, gia ban tai ca khau Viet Nam 52.000 /SP (gia FOB). 2. Ban cho cong ty thng mai 25.000 SP B, gia ban cha thue GTGT 50.000 /SP. 3. Ban cho cong ty xuat nhap khau 20.000 SP B, gia ban cha thue GTGT 49.000 /SP. Tuy nhien, en 31/12 cong ty xuat nhap khau ch xuat khau c 18.000 SP B. 4. Giao cho ai ly 20.000 SP B, ai ly ban ung gia theo hp ong vi doanh
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nghiep X theo gia cha bao gom thue GTGT la 52.000 /SP; hoa hong ai ly 5% tren gia ban cha thue GTGT. II. CHI PH PHAT SINH TRONG NAM: 1. Nguyen vat lieu trc tiep san xuat: 1.100 tr. 2. Chi ph khau hao TSC: - Thuoc bo phan san xuat 440 tr, trong o co khau hao TSC thue tai chnh 40 tr. Thuoc bo phan quan ly doanh nghiep va ban hang 90 tr. 3. Chi ph tien lng thuoc bo phan san xuat 480 tr; bo phan quan ly doanh nghiep va ban hang 230 tr. 4. Chi nop BHXH, BHYT, KPC, BHTN cho c quan chc nang theo ty le quy nh. 5. Trch trc sa cha TSC thuoc bo phan san xuat 80 tr; tuy nhien, trong nam thc chi 78 tr.

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6. Chi thanh toan tien hoa hong cho ai ly theo so san pham ai ly a tieu thu. 7. Chi ung ho ong bao b lu lut 18 tr. 8. Chi ph thuoc bo phan ban hang, thue mon bai, thue nha at: 24 tr. 9. Chi xay dng nha xng 200 tr. Cuoi nam a hoan thanh va a vao s dung au nam sau. 10. Chi ph hp ly khac: - Thuoc bo phan san xuat: 510 tr - Thuoc bo phan quan ly doanh nghiep va ban hang: 260 tr. Yeu cau: Xac nh thue thu nhap doanh nghiep phai nop cua doanh nghiep X trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua doanh nghiep X eu co hoa n, chng t ay u.

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- Trong nam 200n doanh nghiep X san xuat c 100.000 SP B; san pham ton kho au nam 200n: 1.000 SP, gia thanh san pham ton kho 27.500 /SP. San pham B khong thuoc dien chu thue TTB. - Doanh nghiep X hach toan hang ton kho theo phng phap nhap trc - xuat trc. - Tnh en cuoi 31/12/200n, ai ly quyet toan a tieu thu 90% so lng san pham c giao, so tha ai ly a xuat tra doanh nghiep X. - Thue suat thue xuat khau 0%. - Thue suat thue TNDN 25%. - Chi ph san xuat d dang au ky va cuoi ky khong ang ke. Bai tap 21: Trch tai lieu cua Cong ty co phan X chuyen san xuat san pham E, trong nam 200n co tnh hnh sau:
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I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 600 tan nguyen lieu A, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam la 3 tr/tan (gia CIF). 2. Mua 200 tan nguyen lieu B, co hoa n GTGT vi gia mua cha thue GTGT la 4 tr/tan. 3. Mua 2.000 lt ru, co hoa n GTGT vi gia mua cha thue GTGT la 10.000 /lt. 4. Dch vu mua ngoai, co hoa n GTGT vi gia cha thue GTGT la 80 tr. 5. Mua nong san, co hoa n Ban hang vi gia thanh toan la 80 tr. II. TNH HNH TIEU THU SAN PHAM TRONG NAM: 1. Ban cho cong ty thng mai 500 tan SP E, gia ban cha thue GTGT la 6,5 tr/tan. Cong ty X thu 80% so tien ngay
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luc giao hang, 20% con lai se thu vao thang 1 nam sau. 2. Ban cho doanh nghiep trong khu cong nghiep 300 tan SP E, gia ban cha thue GTGT la 6,4 tr/tan. 3. Ban le 300 tan SP E, gia ban cha thue GTGT la 6,45 tr/tan. III. CHI PH PHAT SINH TRONG NAM: 1. Chi ph nguyen vat lieu phuc vu san xuat 1.700 tr. 2. Chi ph khau hao TSC: - Phuc vu cho san xuat: 550 tr, trong o co 10 tr la khau hao cua TSC a het thi han khau hao nhng van con phuc vu san xuat. - Phuc vu bo phan quan ly doanh nghiep va ban hang 110 tr, trong o co 20 tr la khau hao cua TSC au t bang tien vay ngan hang. 3. Chi ph tien lng:

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- Thuoc bo phan san xuat: nang suat bnh quan 2 tan/L/thang, n gia tien lng 1,8 tr/L/thang. - Thuoc bo phan quan ly doanh nghiep va ban hang 380 tr. 4. Chi ph phuc vu tieu thu hang hoa 100 tr. 5. Chi khuyen mai 130 tr. 6. Chi nop thue Mon bai, thue Nha at 14 tr. 7. Chi tra n goc tien vay ngan hang 300 tr. 8. Chi tam nop thue TNDN quy I, II, III va IV trong nam 120 tr. 9. Chi ph hp ly khac (bao gom ca BHXH, BHYT, KPC, BHTN): - Thuoc bo phan san xuat 520 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 140 tr.

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Yeu cau: nam 200n?.

Xac nh so tien thue

cac loai ma cong ty X phai nop trong Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - Thue suat thue GTGT oi vi hang hoa, dch vu 10%. - Thue suat thue TNDN 25%. - Thue suat thue nhap khau oi vi nguyen lieu A la 10%, nguyen lieu A khong chu thue TTB. - Cong ty a nop ay u cac loai thue khau nhap khau. - Trong nam 200n cong ty san xuat c 1.200 tan SP E, ton kho au nam 0 SP. - Chi ph san xuat d dang au nam va cuoi nam xem nh bang nhau. - Lai tien gi ngan hang trong nam 10 tr.

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- Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang. Bai tap 22: Trch tai lieu cua doanh nghiep X chuyen san xuat san pham B, trong nam 200n co tnh hnh sau: I. TNH HNH TIEU THU TRONG NAM: 1. Uy thac xuat khau 40.000 SP B, gia ban tai ca khau Viet Nam quy ra tien Viet Nam 58.000 /SP (gia FOB). Hoa hong uy thac cha bao gom thue GTGT 2% tren gia ban. 2. Ban cho cong ty xuat nhap khau 25.000 SP B, gia ban bao gom thue GTGT 56.100 /SP. 3. Ban cho cong ty thng mai 10.000 SP B, gia ban bao gom thue GTGT la 55.000 /SP. Tuy nhien, co 500 SP khong at yeu cau, DN A phai nhan ve sa cha va ban lai vi gia bao gom thue GTGT la 53.900 /SP.
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4. Ban le 15.000 SP B, gia ban bao gom thue GTGT 55.000 /SP. II. CHI PH PHAT SINH TRONG NAM: 1. Chi ph nguyen vat lieu: - Phuc vu san xuat 1.250 tr, trong o ton kho nam trc chuyen sang s dung trong nam nay 100 tr. - Phuc vu bo phan ban hang va quan ly doanh nghiep 100 tr. 2. Chi ph khau hao TSC: (cha bao gom khau hao cua TSC cho thue) - Thuoc bo phan san xuat: 380 tr, trong o khau hao TSC au t bang nguon von vay ngan hang 20 tr. - Thuoc bo phan ban hang va quan ly doanh nghiep: 170 tr. 3. Chi ph tien lng: - Thuoc bo phan san xuat: nang suat bnh quan 2.000 SP/L/nam, n gia tien lng 21 tr/L/nam.

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- Thuoc bo phan ban hang va quan ly doanh nghiep 420 tr, trong o lng thue ngoai theo thi vu: 60 tr. 4. Chi thanh toan tien hoa hong uy thac xuat khau. 5. Chi tam nop thue TNDN quy I, II, III, IV trong nam 140 tr 6. Chi xay dng nha xng san xuat 80 tr. 7. Chi sa cha 500 SP B b h hong 5 tr. 8. Chi nop thue Nha at, thue Mon bai: 28 tr 9. Chi ph hp ly khac (bao gom ca BHXH, BHYT, KPC, BHTN): - Thuoc bo phan san xuat: 420 tr - Thuoc bo phan quan ly doanh nghiep va ban hang 160 tr. Yeu cau: Xac nh so tien thue cac loai ma doanh nghiep X phai nop trong nam 200n?
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Tai lieu bo sung: - Cac khoan chi cua doanh nghiep X eu co hoa n, chng t hp phap. - Thue suat thue TNDN 25%. - Thue suat thue GTGT SP B 10%, SP B khong chu thue TTB. - Thue suat thue xuat khau SP B 1%. Doanh nghiep X a nop ay u thue xuat khau. - Trong nam 200n doanh nghiep X san xuat c 100.000 SP; ton kho au nam 200n: 10.000 SP, gia thanh SP ton kho: 38.000 /SP. - Doanh nghiep X hach toan hang ton kho theo phng phap nhap trc, xuat trc. - Chi ph san xuat d dang au ky va cuoi ky khong ang ke. - Tat ca t lieu san xuat kinh doanh mua vao trong trong nam 200n eu co hoa n GTGT vi gia mua a co thue

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GTGT 1.540 tr, thue suat thue GTGT 10%. - Trong nam 200n doanh nghiep X co cho thue 01 TSC, gia cho thue cha co thue GTGT 20 tr, thue suat thue GTGT 10%; Khau hao cua TSC cho thue 16 tr. - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang. Bai tap 23: Trch tai lieu tai mot doanh nghiep t nhan X san xuat hang tieu dung, trong nam 200n co tnh hnh san xuat kinh doanh nh sau: I. TNH HNH TIEU THU SAN PHAM TRONG NAM: 1. Ban cho Cty T&T 10.000 SP A, gia ban cha co thue GTGT 50.000 /SP (C.ty T&T cha tra tien mua lo hang nay). 2. Ban cho khu cong nghe cao 5.000 SP A, gia ban cha co thue GTGT 52.500
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/SP (Khu cong nghe cao a tra lai 50 SP A kem pham chat). 3. Xuat khau 10.000 SP A, gia FOB 52.000 /SP. 4. Ban qua ai ly 45.000 SP A, gia ban quy nh cho ai ly cha co thue GTGT la 50.000 /SP. Hoa hong ai ly 2% tren gia ban cha co thue GTGT. 5. Ban le 30.000 SP A, gia ban a co thue GTGT 55.000 /SP. II. CHI PH PHAT SINH TRONG NAM (cha tnh cac khoan thue hach toan vao chi ph, tr thue Mon bai): 1. Xuat kho 50.100 kg nguyen lieu trc tiep san xuat sp A. Biet nh mc tieu hao nguyen lieu xay dng au nam cho SP A la 0,5 kg/sp. 2. Chi ph dch vu mua ngoai phuc vu trc tiep san xuat 40 tr; phuc vu quan ly doanh nghiep va ban hang 20 tr. 3. Chi ph khau hao tai san co nh:
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- Thuoc bo phan trc tiep san xuat: 300 tr, trong o mc trch khau hao tai san i thue tai chnh 100 tr. - Thuoc bo phan quan ly doanh nghiep: 50 tr, trong o mc trch khau hao tai san mua bang tien vay ngan hang 10 tr. - Thuoc bo phan ban hang: 50 tr, trong o mc trch khau hao tai san a khau hao het nhng van con tiep tuc s dung 20 tr. 4. Chi ph tien lng: - Bo phan trc tiep san xuat: 500 tr. - Bo phan quan ly phan xng san xuat: 80 tr. - Bo phan quan ly doanh nghiep va ban hang: 110 tr, trong o 10 tr la lng cua Giam oc la chu DNTN X. 5. Chi nop BHXH, BHYT, KPC, BHTN theo ung ty le quy nh. 6. Chi ung ho lu lut 20 tr.
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7. Chi thanh toan tien hoa hong cho ai ly theo so san pham ai ly a tieu thu. 8. Chi ph khac (cha tnh cac khoan thue hach toan vao chi ph): - Thuoc bo phan san xuat: 500 tr, trong o 20 tr khong co hoa n. - Thuoc bo phan quan ly doanh nghiep: 50 tr. - Thuoc bo phan ban hang: 60 tr, trong o co 10 tr la tien nop phat do vi pham hanh chnh. Yeu cau: Tnh cac loai thue ma doanh nghiep X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua doanh nghiep X eu co hoa n, chng t hp phap. - San pham A ton kho au nam 200n: 20.000 SP, gia nhap kho 35.000 /sp.

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- Trong nam 200n doanh nghiep X san xuat 100.000 SP A. - Ton kho nguyen lieu au nam 200n: 60.000 kg, gia nhap kho 41.000 /kg. - Doanh nghiep X trong nam 200n khong mua vao hoac nhap khau nguyen lieu. - Doanh nghiep X hach toan hang ton kho theo phng phap nhap trc - xuat trc. - Thue suat thue GTGT: 10% - Thue suat thue nhap khau: 30% - Thue suat thue xuat khau: 5% - Thue suat thue TNDN: 25% - Hang hoa, dch vu mua vao phuc vu cho san xuat kinh doanh: + Nhap khau 01 day chuyen san xuat mi phuc vu san xuat, gia CIF quy ra tien Viet Nam la 2 ty ong.

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+ Tr gia cua hang hoa, dch vu mua trong nc (a bao gom hoa hong tra cho ai ly) co hoa n GTGT vi gia cha thue GTGT la 3 ty ong. + Tr gia thanh toan dch vu mua vao co hoa n ac thu vi gia a co thue GTGT 22 tr. - Cac yeu to mua vao va ban ra khong thuoc dien chu thue TTB. - Doanh nghiep X a nop ay u thue nhap khau va thue gia tr gia tang khi nhap khau. - ai ly ap dung phng phap tnh thue GTGT khau tr. - Hang hoa, dch vu mua vao eu co chng t thanh toan qua ngan hang. Bai tap 24: Trch tai lieu cua cong ty may Hoa Bnh, co so lieu trong nam 200n nh sau:

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I. TNH HNH TON KHO VA MUA VAO: 1. Vat lieu chnh (cac loai vai): 1.1. Ton kho au nam: - Vai nhap khau: 220.000 met, gia nhap kho: 22.100 /m - Vai noi a: 66.000 met, gia nhap kho: 18.200 /m 1.2. Mua trong nam: - Nhap khau vai: 4.000.000 m, FOB = 12.000 /m, I&F = 12% CIF - Mua vai noi a, co hoa n GTGT: 2.000.000 met, vi gia cha thue GTGT 16.000 /m. 2. Mua cac loai vat lieu phu co hoa n Ban hang: 100 tr 3. Mua cac loai dch vu va van phong pham: co hoa n GTGT vi gia cha thue GTGT: 1.000 tr. II. TIEU THU THANH PHAM: - Xuat khau: 1.200.000 ao s mi, CIF = 106.200 /ao, I&F = 12% CIF
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- Ban trong nc: + 600.000 ao s mi, gia cha thue GTGT 110.000 /ao. + 500.000 bo quan ao tre em, gia cha thue GTGT 120.000 /bo. Ngoai ra: - Ban vai vun cho C.ty san xuat o chi Lucky, xuat hoa n GTGT vi cac so lieu nh sau: Gia cha ke thue GTGT = 20 tr; thue GTGT (10%) = 2 tr; Gia thanh toan = 22 tr - Ban cho C.ty may Sai Gon 20.000 m vai nhap khau vi gia cha thue GTGT 18.600 /m. III. CHI PH PHAT SINH: - Tieu hao thc te vat lieu chnh: 4.200.000 met vai nhap khau e may ao s mi, va s dung 1.750.000 met vai noi a e may quan ao tre em. - Chi ph tien lng cong nhan san xuat: C.ty chi tra lng ung nh mc

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tien lng nh sau: 20.000 /ao s mi, 25.000 /bo quan ao tre em. - Cac chi ph hp ly con lai (khau hao, vat lieu phu, nhien lieu, ban hang, quan ly, nhng cha ke cac khoan thue phai nop khau tieu thu hang hoa) chiem 15% doanh thu. Yeu cau: Tnh thue GTGT va thue TNDN ma Cty may Hoa Bnh phai nop nam 200n? Tai lieu bo sung: - So lng hang hoa san xuat: 2.000.000 ao s my va 600.000 bo quan ao tre em. - nh mc tieu hao vai: 2 met vai nhap khau/ao s mi; 3 met vai noi a/bo quan ao tre em. - Thu nhap t kinh doanh sieu th quan ao thi trang nc ngoai chuyen ve:

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+ 500 tr (la thu nhap con lai sau khi a nop thu nhap cong ty nc ngoai vi thue suat 20%, nc nay a ky hiep nh tranh anh thue trung vi Viet Nam) + 600 tr (khong phai nop thue thu nhap cong ty nc ngoai) - Phng phap tnh gia xuat kho cac loai vai: LIFO. - Hang hoa, dch vu mua vao trong ky c thanh toan toan bo qua ngan hang. - Nop thue GTGT con thieu cua nam 200(n-1): 20 tr. - Tam nop thue TNDN nam 200n: 100 tr - Thue suat: thue nhap khau vai 20%; thue xuat khau ao s mi 0%; thue GTGT cac mat hang 10%; thue TNDN 25%.

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Bai tap 25:

Trch tai lieu cua Nha

hang ABC, co tnh hnh kinh doanh trong nam 200n nh sau: I. HANG HOA TON KHO AU

NAM: - Ru nhap khau: 106 chai, gia nhap kho 82.500 /chai. - Banh keo mua trong nc: 155 hop, gia nhap kho: 22.000 /hop. II. HANG HOA MUA VAO TRONG NAM (chng t thanh toan qua ngan hang ay u): 1. Nhap khau ru: - Lan I: 20.000 chai, CIF = 45.000 /chai (I&F = 5.000 /chai). - Lan II: 36.000 chai, FOB = 42.200 /chai (I&F = 12% FOB) 2. Mua trong nc: Bia chai: 60.000 thung (12 chai/thung), co hoa n GTGT, gia mua cha thue GTGT 48.000 /thung.
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- Banh keo: 600 hop, co hoa n GTGT, gia mua cha thue GTGT 23.500 /hop. - ien, nc, ien thoai: co hoa n GTGT, gia mua cha thue GTGT 62 tr. - Ru hoa qua, co hoa n Ban hang thong thng: 200 chai, gia 26.400 /chai. - Gia v va thc pham ti song, co bang ke mua hang: 2 tr/ngay * 360 ngay. III. HANG HOA TON KHO CUOI NAM: - Ru nhap khau: 1.800 chai. - Cac loai banh keo: 215 hop. - Bia chai: 112 thung. - Ru hoa qua: 16 chai. - Gia v va thc pham ti song: khong ang ke. IV. TNH HNH TIEU THU (gia cha thue GTGT):

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- Mon an do nha hang che bien: 8 tr/ngay * 360 ngay. - Hang hoa khac: ru nhap khau 180.000 /chai, ru hoa qua 70.000 /chai, bia 8.000 /chai, banh keo 50.000 /hop. - Doanh thu karaoke: 655 tr. Yeu cau: Tnh cac loai thue nha hang ABC phai nop trong nam 200n? Tai lieu bo sung: - Chi ph ban hang, quan ly doanh nghiep va chi ph c tr khac (cha gia von hang hoa ban ra va cac khoan thue c tnh vao chi ph, tr thue mon bai) = 25% tong doanh so ban cha thue GTGT. - Thue suat thue nhap khau ru 65%; thue suat thue TTB ru nhap khau 45%, ru hoa qua 25%, bia chai 45%, karaoke 30%; thue suat thue GTGT

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cac loai hang hoa va dch vu 10%; thue suat thue TNDN 25%. - Phng phap tnh gia xuat kho: FIFO. - Lai tien gi ngan hang: 11 tr.

Bai tap 26:

Trch so lieu tai doanh

nghiep XYZ, co tnh hnh san xuat kinh doanh trong nam 200n nh sau: I. HANG HOA, DCH VU MUA VAO : - Vat lieu chnh X la 40.000kg, co hoa n GTGT, gia cha thue GTGT la 19.000/kg - Hang hoa khac mua vao phuc vu kinh doanh, co hoa n GTGT, gia cha thue GTGT la 300 tr. II. TNH HNH TIEU THU NH SAU : Trong nam, doanh nghiep XYZ san xuat c 90.000 SP A va: - Xuat khau ra nc ngoai 10.000 SP theo gia CIF quy ra tien Viet Nam la
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27.040 /sp. Ph van tai bao hiem chiem 3% FOB. - Ban cho C.ty thng mai 20.000 SP, gia ban cha thue GTGT 25.000 /sp. - Ban cho doanh nghiep thuoc khu che xuat 14.000 SP, gia ban 26.000 /sp. - Thng cho cong nhan vien la 2000 SP. - Giao cho ai ly 35.000 SP, gia ai ly ban ra cha thue GTGT 27.000 /sp. Hoa hong ai ly la 6% tren gia ban cha thue GTGT. III. CHI PH PHAT SINH TRONG NAM: - Gia thanh san xuat cua SP A bang 50% gia ban cha thue GTGT cho C.ty thng mai. - Chi ph quan ly doanh nghiep, ban hang va chi ph c tr khac (cha ke hoa hong tra cho ai ly, ph van tai & bao hiem hang hoa xuat khau, thue c tnh vao chi ph) trong nam
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bang 45% gia thanh san xuat cua so SP A ban c trong nam. - Thue Mon bai, thue nha at: 8 tr. Yeu cau: Tnh thue GTGT, thue TNDN phai nop trong nam 200n cua doanh nghiep XYZ? Tai lieu bo sung: - Thue suat thue xuat khau (A) la 2%; - Thue suat thue GTGT SP A, vat lieu X, hang hoa, dch vu 10%. - Thue suat thue TNDN 25%. - ai ly ch tieu thu c 95% san pham c giao. - Doanh nghiep co ton kho au nam la 5.000 SP A vi gia thanh la 65 tr. - Doanh nghiep ap dung phng phap xuat kho thanh pham: FIFO. - Doanh nghiep a nop u thue xuat khau.
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- Hang hoa, dch vu mua vao eu thanh toan qua ngan hang.

Bai tap 27: Cong ty thng mai Kim Cng co so lieu kinh doanh trong nam 200n:

Hang hoa A 1/. Ton kho au nam 2/. Mua trong nam 5000 SP, gia nhap kho 21.000 /sp

Hang hoa B 4000 SP, gia nhap kho: 20.500 /sp

Hang hoa C 2000 SP, gia nhap kho: 31.000 /sp Nhap khau 6.000 SP, gia CIF = 22.000/sp

16.000 SP, 20.000/sp (gia cha thu GTGT)

Nhap khau 8.000 SP, gia CIF = 18.000/sp

3/. Tieu thu trong nam - Xuat khau - Ban s 4.000 SP, gia FOB = 30.000/ sp 5000 SP, 39.000 /sp 3000 SP, 40.000 /sp 4000 SP, 60.000 /sp (gia cha thue (gia cha thue GTGT) - Tang - Ban le 8.000 SP, 44.000 /sp (gia cha thue GTGT) GTGT) (gia cha thue GTGT) 200 SP 3.000 SP, 62.000 /sp (gia cha thue GTGT)

1.000 SP 6.000 SP, 41.000 /sp (gia cha thue GTGT)

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Thong tin bo sung: - Chi ph quan ly doanh nghiep va ban hang (cha bao gom gia von, thue xuat khau, thue nhap khau, thue tieu thu ac biet) la 380 tr. - Chi ung ho a phng 30 tr - C.ty Kim Cng ban phe lieu va xuat hoa n GTGT nh sau: Gia cha thue GTGT Thue GTGT (10%) Gia thanh toan 1.400.000 15.400.000 14.000.000

- Thue GTGT cua cac dch vu mua vao phuc vu kinh doanh 8 tr. - C.ty Kim Cng c boi thng theo hp ong kinh te 30 tr. - C.ty Kim Cng chi boi thng do vi pham hp ong kinh te 20 tr. - Phng phap xac nh gia xuat kho: FIFO. - Thue suat: thue xuat khau (A): 2%; thue GTGT (A), (B), (C), phe lieu: 10%;
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thue nhap khau (B): 10%; thue nhap khau (C): 20%; thue TTB (C): 25%; thue TNDN: 25%. Yeu cau: Tnh cac khoan thue phai nop trong nam 200n cua C.ty Kim Cng? Bai tap 28: Cong ty che bien thc pham X co so lieu kinh doanh trong nam 200n nh sau: 1. Ban 170.000 SP cho doanh nghiep che xuat, gia ban cha thue GTGT 200.000 /SP. 2. Xuat khau 130.000 SP, CIF = 244.800 /SP; ph bao hiem va van chuyen quoc te c tnh bang 2% gia FOB. 3. Nhap khau vat lieu e gia cong cho nc ngoai, gia CIF 20 ty ong. Cong viec hoan thanh 100% va toan bo thanh pham a xuat tra. C.ty X

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c hng tien cong gia cong 500 tr. 4. Xuat khau uy thac hang hoa: gia FOB 12 ty ong, hoa hong = 3% gia tr lo hang. 5. Lam ai ly tieu thu hang cho cong ty nc ngoai. Tong gia tr hang hoa nhap khau theo ieu kien CIF la 40 ty ong. Tong gia hang ban theo ung quy nh vi gia cha thue GTGT la 50 ty ong, hoa hong 6% gia ban cha co thue GTGT. 6. Ban cho cong ty thng mai noi a 300.000 SP, gia ban cha thue GTGT = 210.000 /SP. 7. Thu nhap khac: - Lai tien gi 340 tr - Chuyen nhng tai san 280 tr - Thu nhap do gop von lien doanh 6.880 tr (ben nhan gop von a nop thue TNDN trc khi chia li nhuan)
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Thu nhap t hoat ong kinh

doanh nc ngoai chuyen ve Viet Nam bao gom: 1.600 tr (la thu nhap con lai sau khi a nop thue thu nhap cong ty nc au t vi thue suat 20%); 800 tr (khong phai nop thue thu nhap nc ngoai). 8. Tong chi ph ca nam (bao gom ca gia von, nhng cha ke thue xuat khau): 142 ty ong. Yeu cau: Tnh thue TNDN phai nop

cua cong ty X trong nam 200n? Tai lieu bo sung: - Thue suat thue xuat khau 1%; Thue suat thue GTGT 10%; Thue suat thue TNDN 25%. - Thue GTGT au vao c khau tr ca nam 200n: 8,1 ty ong.

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Bai tap 29: Trch tai lieu tai mot doanh nghiep t nhan X san xuat hang tieu dung, trong nam 200n co tnh hnh san xuat kinh doanh nh sau: I. TNH HNH TIEU THU SAN PHAM TRONG NAM: 1. Ban cho sieu th 12.000 SP A, gia ban cha co thue GTGT la 51.000 /sp; xuat kho 100 SP A e bieu tang (khong theo chng trnh khuyen mai). 2. Xuat khau 15.000 SP A, gia CIF qui ra tien Viet Nam la 60.000 /SP. 3. Giao ai ly 10.000 SP A, gia ban qui nh cho ai ly cha co thue GTGT la 50.000 /SP. 4. Ban cho doanh nghiep kinh doanh xuat nhap khau 12.000 SP A, gia ban a co thue GTGT la 55.000 /SP (doanh nghiep mua hang ch mi tra tien 50% tong tr gia hang hoa a mua).

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5. Ban cho doanh nghiep trong khu cong nghiep 10.000 SP A, gia ban cha co thue GTGT la 55.000 /SP, trong o khach hang a tra lai 200 SP A do khong ung qui cach a qui nh trong hp ong. 6. Ban le 10.000 SP A, gia ban a co thue GTGT la 55.000 /sp. II. CHI PH PHAT SINH TRONG NAM (cha ke cac khoan thue hach toan vao chi ph, tr thue Mon bai): 1. Vat lieu dung cho san xuat 800 trieu ong, trong o vat lieu mua vao khong co hoa n la 50 trieu ong; Vat lieu dung cho bo phan quan ly doanh nghiep va ban hang la 100 trieu ong, trong o hoa n bat hp phap chiem 20 trieu ong. 2. Chi ph tien lng tra cho cong nhan san xuat la 550 trieu ong, lng bo phan quan ly phan xng la 22 trieu ong; lng bo phan quan
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ly doanh nghiep va ban hang la 100 trieu ong, trong o lng cua giam oc la ngi c DNTN X thue theo ung qui nh Luat Lao ong la 40 trieu ong. 3. Trch nop BHXH, BHYT, KPC, BHTN theo ung ty le. 4. Chi ph khau hao TSC tai phan xng san xuat la 200 trieu ong, trong o co 20 trieu ong la mc trch khau hao TSC a ngng hoat ong; Chi ph khau hao TSC thuoc bo phan quan ly doanh nghiep va ban hang la 40 trieu ong, trong o co 10 trieu la mc trch khau hao TSC i thue tai chnh. 5. Chi ung ho cho chnh quyen a phng 20 trieu ong. 6. Chi xay dng mi 01 nha xng mi 2 ty ong.

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7. Tra lai vay ngan hang 60 trieu ong, tra n goc ngan hang 800 trieu ong. 8. Tra tien hoa hong cho ai ly theo so lng san pham ai ly a tieu thu vi mc 2% tren gia ban cha co thue GTGT. 9. Chi tra Ph van tai (I) va bao hiem (F) hang hoa xuat khau la 5.000 /sp. 10. Chi ph khac (cha ke cac khoan thue hach toan vao chi ph, tr thue Mon bai): - Thuoc bo phan san xuat 100 trieu ong. - Thuoc bo phan ban hang va bo phan quan ly doanh nghiep la 200 trieu ong, trong o co 20 trieu ong tien nop phat do vi pham hanh chnh, 10 trieu ong khong co hoa n.

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Yeu cau: Tnh cac loai thue doanh nghiep X phai nop trong nam 200n? Tai lieu bo sung: - San pham A ton kho au nam 200n 30.000 SP A, gia nhap kho 42.000 /sp. Chi ph lu kho san pham A cho en khi xuat kho a vao s dung la 500 /SP. - Trong nam 200n doanh nghiep X san xuat c 40.000 SP A. Chi ph lu kho san pham A cho en khi xuat kho a vao s dung la 500 /sp. - Doanh nghiep X hach toan hang ton kho theo phng phap nhap trc xuat trc. - Tong so thue GTGT au vao c khau tr trong nam 600 trieu ong. - Thue suat thue GTGT: 10%. - Thue suat thue xuat khau: 2%. - Thue suat thue TNDN: 25%. - San pham A khong thuoc dien chu thue TTB.

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- Doanh nghiep X a nop ay u thue xuat khau phat sinh trong nam. - Cuoi nam 200n, ai ly quyet toan ch tieu thu c 80% SP A c giao, so san pham cha tieu thu a xuat tra doanh nghiep. ai ly ap dung phng phap tnh thue GTGT trc tiep. Bai tap 30: Trch tai lieu trong nam 200n cua Cong ty co phan X chuyen san xuat vai va ao smy, co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 1 TSC theo gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam la 300 tr (gia CIF). 2. Nguyen vat lieu: Co hoa n GTGT vi gia cha thue GTGT la 800 tr.
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- Co hoa n Ban hang vi gia thanh toan la 100 tr. 3. Dch vu (bao gom ca hoa hong tra cho ai ly), co hoa n GTGT vi gia cha thue GTGT 260 tr. II. TNH HNH TIEU THU SAN PHAM TRONG NAM: 1. Vai 1.1. Ban cho cong ty thng mai 50.000 met vai, vi gia ban cha thue GTGT la 15.000 /met. 1.2. Giao ai ly 40.000 met vai, ai ly ban ung gia theo hp ong vi cong ty theo gia cha thue GTGT la 17.000 /met; hoa hong cho ai ly 2% tren gia ban cha thue GTGT. 1.3. Ban le 20.000 met vai vi gia ban cha thue GTGT 16.000 /met. 2. Ao s my 2.1. Ban cho mot cong ty thng mai 4.500 ao vi gia ban cha thue GTGT la 100.000 /ao.
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2.2. Giao ai ly 2.000 ao, ai ly ban ung gia theo hp ong vi cong ty theo gia cha bao gom thue GTGT la 110.000 /ao; hoa hong cho ai ly la 2% tren gia ban cha thue GTGT. 2.3. Ban le 1.000 ao vi gia cha thue GTGT la 105.000 /ao. III. CHI PH PHAT SINH TRONG NAM: 1. Gia thanh san xuat 1 met vai: bang 60% gia ban 1 met vai cha thue GTGT cho cong ty thng mai. 2. Gia thanh 1 ao s my: - Vai: e may mot ao s my can 2 met vai. - Chi ph san xuat khac bang 40% gia ban 1 ao s my cha thue GTGT cho cong ty thng mai. 3. Chi ph ban hang (a bao gom hoa hong cho ai ly) va quan ly doanh nghiep trong nam bang 40% tong gia thanh cua vai va ao s my a ban ra trong nam.
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Yeu cau: Xac nh so tien thue cac loai ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - Thue suat thue GTGT hang hoa, dch vu mua vao, vai, ao s my, TSC 10%. - Thue suat thue nhap khau TSC 20%. Cong ty X a nop ay u cac loai thue khau nhap khau. - Thue suat thue TNDN 25%. - Tnh en 31/12/200n, ai ly quyet toan a tieu thu c 90% vai va 90% ao; so san pham tha ai ly a xuat tra cong ty X. - Cong ty X khong co san pham ton kho au nam 200n. - San pham d dang au ky va cuoi ky khong ang ke.
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- Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. - Trong nam 200n cong ty X con co thu nhap t hoat ong au t san xuat kinh doanh nc ngoai: 320 tr, ay la thu nhap con lai sau khi a nop thue thu nhap nc ngoai vi mc thue suat 20%. Viet Nam a ky hiep nh tranh anh thue trung vi nc nay. Bai tap 31: Trch tai lieu cua Cong ty X chuyen san xuat san pham B, trong nam 200n co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 100.000 kg nguyen lieu E, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 10.000 /kg (gia CIF).
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2. Vat lieu mua trong nc: - Co hoa n GTGT vi gia mua cha thue GTGT: 900 tr. - Co hoa n Ban hang vi gia mua 100 tr. 3. Dch vu mua trong nc (cha bao gom hoa hong tra ai ly), co hoa n GTGT vi gia cha thue GTGT 700 tr. II. TNH HNH TIEU THU SAN PHAM TRONG NAM: 1. Ban cho cong ty thng mai 30.000 SP B, gia ban cha thue GTGT 45.000 /SP. 2. Giao cho ai ly 20.000 SP B, ai ly ban ung gia theo hp ong vi cong ty theo gia cha bao gom thue GTGT la 47.000 /SP; hoa hong ai ly 5% tren gia ban cha thue GTGT. 3. Ban sy 20.000 SP B, gia ban cha thue GTGT la 46.000 /SP. 4. Ban le 18.000 SP B, gia ban cha thue GTGT la 47.000 /SP.
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III. CHI PH PHAT SINH TRONG NAM: 1. Xuat kho 90.000 kg nguyen lieu E e san xuat san pham B, biet nh mc cho phep la 1 kg/SP. 2. Chi ph khau hao TSC: - Thuoc bo phan san xuat 370 tr, trong o khau hao cua TSC au t bang von vay ngan hang 20 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 160 tr, trong o khau hao cua TSC a het thi han khau hao 10 tr. 3. Chi ph tien lng: - Thuoc bo phan san xuat: tnh theo san pham hoan thanh vi nh mc 6.000 /SP - Thuoc bo phan quan ly doanh nghiep va ban hang 145 tr. 4. Vat lieu mua trong nc: 60% phuc vu san xuat; 20% phuc vu bo phan quan ly doanh nghiep va ban hang.

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5. Dch vu mua trong nc: 70% phuc vu san xuat; 30 % cho bo phan QLDN va ban hang. 6. Chi thanh toan hoa hong cho ai ly theo so lng san pham ai ly a tieu thu. 7. Chi tra lai tien vay ngan hang 20 tr. 8. Chi nop thue Mon bai, thue Nha at: 20 tr 9. Chi ph hp ly khac (bao gom ca BHXH, BHYT, KPC, BHTN): - Thuoc bo phan san xuat: 290 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang: 110 tr Yeu cau: Xac nh so tien thue cac loai ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap.
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- Thue suat thue GTGT hang hoa, dch vu: 10%. - Thue suat thue TNDN 25% - Thue suat nhap khau nguyen lieu E 10%, nguyen lieu E khong thuoc dien chu thue TTB. Nguyen lieu E khong co ton kho au nam. Cong ty X a nop ay u cac loai thue khau nhap khau. - Trong nam 200n cong ty X san xuat c 100.000 SP B, khong co san pham ton kho au nam. - Chi ph san xuat d dang au nam va cuoi nam khong ang ke. - Tnh en 31/12/200n, ai ly quyet toan a tieu thu 90% so lng san pham, so san pham tha ai ly a xuat tra cho cong ty X. ai ly ap dung phng phap tnh thue GTGT khau tr, 5% hoa hong ai ly c hng cha bao gom thue GTGT.

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- Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang.

Bai tap 32: Trch tai lieu trong quy IV nam 200n cua doanh nghiep X chuyen san xuat san pham B, co tnh hnh sau: I. TNH HNH TIEU THU TRONG QUY IV: 1. Xuat khau 15.000 SP B, gia ban tai ca khau xuat theo hoa n thng mai va hp ong mua ban quy ra tien Viet Nam: 50.000 /SP (gia FOB). 2. Ban cho cong ty xuat nhap khau 25.000 SP B, gia ban cha thue GTGT 51.000 /SP. 3. Ban cho cong ty thng mai 35.000 SP B, gia ban cha thue GTGT la 52.000 /SP. Xuat trao oi 2.000 SP B.

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4. Ban le 15.000 SP B, gia ban cha thue GTGT 53.000 /SP. II. CHI PH PHAT SINH TRONG QUY IV (cha ke cac khoan thue c hach toan vao chi ph, tr thue Mon bai): 1. Chi ph nguyen vat lieu: - Phuc vu san xuat 1.100 tr, trong o nguyen lieu t che tao 80 tr. - Phuc vu bo phan ban hang va quan ly doanh nghiep 120 tr, trong o dung bao hanh san pham 20 tr. 2. Chi ph khau hao TSC: thuoc bo phan san xuat 320 tr; thuoc bo phan ban hang va quan ly doanh nghiep 160 tr. 3. Chi ph tien lng va cac khoan trch theo lng: thuoc bo phan san xuat 970 tr; thuoc bo phan ban hang va quan ly doanh nghiep 420 tr. 4. Chi ph tien cong tac ph cho nhan vien thuoc bo phan quan ly doanh nghiep 10 tr.
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5. Chi ph thue quay ban hang 40 tr. 6. Chi ung ho quy khuyen hoc 10 tr. 7. Chi ph hp ly khac (cha ke cac loai thue c hach toan vao chi ph): - Thuoc bo phan san xuat 430 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 170 tr. Yeu cau: Xac nh so tien thue cac loai ma doanh nghiep X phai nop trong quy IV, ca nam 200n? Tai lieu bo sung: - Cac khoan chi cua doanh nghiep X eu co hoa n, chng t hp phap. - Thue suat thue GTGT SP B 10%, san pham nay khong chu thue TTB. - Thue suat thue xuat khau SP B 1%. Doanh nghiep X a nop thue xuat khau ay u. - Thue suat thue TNDN 25%.

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- Trong quy IV nam 200n, doanh nghiep san xuat c 100.000 SP B; ton kho au quy IV 10.000 SP B, gia thanh 01 san pham ton kho bang 90% gia thanh 01 san pham san xuat trong quy IV. - Doanh nghiep X hach toan hang ton kho theo phng phap nhap trc xuat trc. - Chi ph san xuat d dang au quy va cuoi quy khong ang ke. - Hang hoa, dch vu mua vao, nhan trao oi trong quy IV nam 200n: + Co hoa n GTGT vi gia mua cha thue GTGT 1.280 tr, thue suat thue GTGT 10%. + Co hoa n ac thu vi gia mua a co thue 220 tr, thue suat thue GTGT 10%. + Co hoa n Ban hang vi gia mua 60 tr.

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- Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. - Tong Doanh thu cua quy I, II, III: 10.200 tr. - Tong chi ph hp ly c tr cua quy I, II, III: 8.400 tr. - Chi tam nop thue TNDN cua quy I, II, III: 500 tr. - Chi nop thue GTGT cua quy I, II, III ung bang so phai nop: 520 tr. - Trong quy IV, doanh nghiep X thu c tien ban hang cua quy II: 110 tr (trong o thue GTGT au ra 10 tr) Bai tap 33: Trch tai lieu cua cong ty co phan X san xuat san pham B, trong nam 200n co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM:

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1. Nhap khau 100.000 kg nguyen lieu E, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 10.000 /kg (gia CIF). 2. Vat lieu H mua trong nc 80.000 kg, co hoa n GTGT vi gia mua cha thue GTGT 8.000 /kg. 3. Dch vu mua trong nc (cha bao gom hoa hong tra ai ly), co hoa n GTGT vi gia cha thue GTGT 600 tr. II. TNH HNH TIEU THU TRONG NAM: 1. Ban cho cong ty thng mai 30.000 SP B, gia ban cha thue GTGT 48.000 /SP. 2. Giao cho ai ly 40.000 SP B, ai ly ban ung gia theo hp ong vi cong ty theo gia ban cha tue GTGT la 50.000 /SP; hoa hong ai ly 2% tren gia ban cha thue GTGT. 3. Ban le 20.000 SP B, gia ban cha thue GTGT la 49.000 /SP.

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III. CHI PH PHAT SINH TRONG NAM (a bao gom cac loai thue c hach toan vao chi ph): 1. Xuat kho 80.000 kg nguyen lieu E e san xuat SP B, biet nh mc cho phep la 0,9 kg/SP. 2. Chi ph khau hao TSC: - Thuoc bo phan san xuat 340 tr, trong o khau hao cua TSC au t bang von vay ngan hang 20 tr - Thuoc bo phan quan ly doanh nghiep va ban hang 180 tr, trong o khau hao cua TSC a het thi han khau hao 10 tr. 3. Chi ph tien lng, phu cap, tien an gia ca: - Thuoc bo phan san xuat 620 tr, trong o co chi tien an gia ca cho 2 ngi thuoc bo phan quan ly phan xng vi mc chi 1.000.000 ong/ngi/thang.

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- Tien lng bo phan quan ly doanh nghiep va ban hang 145 tr, trong o co 60 tr chi thanh toan vao thang 01/200(n+1) 4. Vat lieu H ton kho au nam 200n: - 70% phuc vu san xuat. - 30% phuc vu bo phan quan ly doanh nghiep va ban hang. 5. Vat lieu H mua trong nam 200n: - 50% phuc vu san xuat. - 20% phuc vu bo phan quan ly doanh nghiep va ban hang. 6. Dch vu mua trong nc: 70% phuc vu san xuat; 30% phuc vu quan ly doanh nghiep va ban hang. 7. Chi thanh toan hoa hong cho ai ly theo so lng san pham ai ly a tieu thu. 8. Chi nop them thue TNDN nam 200(n-1) theo quyet toan 40 tr. 9. Chi nop thue Mon bai, thue Nha at: 20 tr
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10. Chi ph hp ly khac (bao gom ca BHXH, BHYT, KPC, BHTN): - Thuoc bo phan san xuat 320 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 130 tr. Yeu cau: Xac nh so tien thue cac loai ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty eu co hoa n, chng t hp phap. - Thue suat thue GTGT hang hoa, dch vu: 10%. - Thue suat thue TNDN 25%. - Thue suat thue nhap khau nguyen lieu E 10%, nguyen lieu E khong thuoc dien chu thue TTB. Cong ty X a nop ay u cac loai thue khau nhap khau.

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- Nguyen lieu E ton kho au nam 200n: 10.000 kg, gia nhap kho 12.000 /kg. - Vat lieu H ton kho au nam 200n: 2.000 kg, co hoa n GTGT vi gia cha thue GTGT 7.000 /kg, thue suat thue GTGT 10%. - Cong ty X hach toan hang ton kho theo phng phap nhap trc, xuat trc. - Trong nam 200n, Cong ty X san xuat c 100.000 SP B, khong co san pham B ton kho au nam. - Chi ph san xuat d dang au nam va cuoi nam khong ang ke. - Tnh en 31/12/200n, ai ly quyet toan a tieu thu 90% so san pham c giao trong nam, so san pham tha ai ly a xuat tra cho cong ty X. ai ly ap dung phng phap tnh thue GTGT khau tr, 2% hoa hong ai ly c hng cha bao gom thue GTGT.
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- Trong nam 200n, cong ty X con co thu nhap t hoat ong au t san xuat kinh doanh nc ngoai: 480 tr, ay la thu nhap con lai sau khi a nop thue thu nhap nc ngoai vi mc thue suat 20%. Viet Nam a ky hiep nh tranh anh thue trung vi nc nay. - Chi chia lai cho co ong trong nam 250 tr. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. Bai tap 34: Trch tai lieu cua cong ty X chuyen san xuat san pham B, trong nam 200n co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 50.000 kg nguyen lieu E, gia mua tai ca khau nhap au
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tien cua Viet Nam quy ra tien Viet Nam 20.000 /kg (gia CIF). 2. Vat lieu mua trong nc: - Co hoa n GTGT vi gia mua cha thue GTGT: 800 tr. - Co hoa n Ban hang vi gia mua 100 tr. 3. Dch vu mua trong nc, co hoa n GTGT vi gia cha thue GTGT 600 tr. II. TNH HNH TIEU THU TRONG NAM: 1. Ban cho cong ty thng mai 30.000 SP B, gia ban 50.000 /SP. 2. Ban cho doanh nghiep trong khu cong nghiep 40.000 SP B, gia ban 52.000 /SP. 3. Trc tiep ban le 20.000 SP B, gia ban 51.000 /SP. III. CHI PH PHAT SINH TRONG NAM (cha bao gom cac loai thue c hach toan vao chi ph):

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1. Xuat kho 40.000 kg nguyen lieu E e san xuat SP B (trong nh mc cho phep). 2. Chi ph khau hao TSC: - Thuoc bo phan san xuat 340 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 170 tr. 3. Chi ph tien lng thuoc bo phan san xuat 600 tr; bo phan quan ly doanh nghiep va ban hang 140 tr. 4. Vat lieu mua trong nc: 70% phuc vu san xuat; 20% phuc vu bo phan quan ly doanh nghiep va ban hang. 5. Dch vu mua trong nc : 70% phuc vu san xuat; 30 % cho bo phan quan ly doanh nghiep va ban hang. 6. Chi nop thue Mon bai, thue Nha at: 20 tr 7. Chi ph hp ly khac (a bao gom BHXH, BHYT, KPC, BHTN nhng cha bao gom cac loai thue c hach toan vao chi ph):
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- Thuoc bo phan san xuat: 290 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 110 tr. Yeu cau: Xac nh so tien thue cac loai ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - San pham B khong chu thue GTGT. - Thue suat thue GTGT hang hoa, dch vu: 10% - Thue suat thue TNDN 25%. - Thue suat nhap khau nguyen lieu E 20%, nguyen lieu E khong thuoc dien chu thue TTB. Nguyen lieu E khong ton kho au nam. Cong ty X a nop ay u cac loai thue khau nhap khau. - Trong nam 200n cong ty X san xuat c 100.000 SP B; San pham B ton kho
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au nam: 1.000 SP, gia thanh 01 san pham ton kho bang 90% gia thanh 01 san pham san xuat trong nam. - Cong ty X hach toan hang ton kho theo phng phap nhap trc, xuat trc. - Chi ph san xuat d dang au nam va cuoi nam khong ang ke. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. Bai tap 35: Trch tai lieu cua cong ty X chuyen san xuat san pham A va san pham B, trong nam 200n co tnh hnh sau: I. TNH HNH TIEU THU TRONG NAM: 1. San pham A: - Trc tiep xuat khau 10.000 SP, gia ban tai ca khau Viet Nam quy ra tien Viet Nam 46.000 /SP (gia FOB).
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- Ban cho cong ty thng mai 20.000 SP, gia ban cha thue GTGT 44.000 /SP - Ban le 10.000 SP, gia ban cha thue GTGT 46.000 /SP 2. San pham B: - Ban cho cong ty thng mai 20.000 SP, gia ban 42.000 /SP - Ban le 10.000 SP, gia ban la 43.000 /SP. II. CHI PH PHAT SINH TRONG NAM (rieng chi ph SXKD cua SP B a bao gom thue GTGT): 1. Chi ph nguyen vat lieu: - Dung san xuat san pham A 580 tr. - Dung e san xuat san pham B 620 tr. 2. Chi ph khau hao TSC: - Thuoc bo phan san xuat san pham A 150 tr, trong o khau hao cua TSC thue tai chnh 20 tr.
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- Thuoc bo phan san xuat san pham B 180 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 170 tr. 3. Chi ph tien lng: - Thuoc bo phan san xuat san pham A 130 tr. - Thuoc bo phan san xuat san pham B 150 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 220 tr. 4. Chi tra lai tien vay ngan hang 20 tr. 5. Chi ung ho ong bao b lu lut 12 tr. 6. Chi ung ho oan the a phng 10 tr 7. Chi nop them thue thu nhap doanh nghiep nam trc theo quyet toan c duyet 40 tr 8. Chi nop thue Mon bai, thue Nha at: 20 tr
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9. Chi ph hp ly khac (a bao gom BHXH, BHYT, KPC, BHTN nhng cha bao gom thue xuat khau): - Thuoc bo phan san xuat san pham A: 180 tr. - Thuoc bo phan san xuat san pham B: 200 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang: 310 tr. Yeu cau: Xac nh so tien thue cac loai ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - San pham B khong chu thue GTGT. - San pham A chu thue GTGT vi thue suat 10%. - Thue suat thue GTGT hang hoa, dch vu: 10%. - Thue suat thue xuat khau SP A: 0%.
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- Thue suat thue TNDN 25%. - Trong nam 200n cong ty X san xuat c: + 50.000 SP A, khong co ton kho au nam. + 40.000 SP B, khong co ton kho au nam. - Chi ph san xuat d dang au ky va cuoi ky khong ang ke. - T lieu san xuat kinh doanh mua vao trong nam 200n co hoa n GTGT: + Dung san xuat san pham A: gia mua cha thue GTGT 600 tr, thue suat 10%. + Dung san xuat san pham B: gia mua cha thue GTGT 700 tr, thue suat 10%. + Dung chung cho bo phan quan ly doanh nghiep va ban hang nhng khong hach toan rieng c: gia mua cha thue GTGT 100 tr, thue suat 10%.

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- Dch vu mua vao trong nam 200n co hoa n Ban hang, dung chung cho quan ly doanh nghiep va ban hang nhng khong hach toan rieng c: gia mua 80 tr. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. Bai tap 36: Trch tai lieu cua cong ty X chuyen san xuat San pham A va San pham B, trong nam 200n co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 50.000 kg nguyen lieu E e san xuat SP A, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 5.000 /kg (gia CIF). 2. Nhap khau 40.000 kg nguyen lieu F e san xuat SP B, gia mua tai ca
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khau nhap au tien cua Viet Nam quy ra tien Viet Nam 10.000 /kg (gia CIF). 3. Vat lieu K mua trong nc e san xuat san pham A: - Co hoa n GTGT vi gia mua cha thue GTGT 520 tr. - Co hoa n Ban hang vi gia mua 80 tr. 4. Vat lieu H mua trong nc e san xuat san pham B: - Co hoa n GTGT vi gia mua cha thue GTGT 500 tr. 5. Dch vu V mua trong nc dung cho bo phan quan ly doanh nghiep va ban hang, co hoa n Ban hang vi gia mua 200 tr. II. TNH HNH TIEU THU TRONG NAM: 1. San pham A: tong san pham tieu thu trong nc la 40.000 SP vi gia cha thue GTGT la 45.000 /SP.

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2. San pham B: tong san pham tieu thu trong nc la 30.000 SP vi gia ban la 40.000 /SP. III. CHI PH PHAT SINH TRONG NAM: 1. Xuat kho 40.000 kg nguyen lieu E e san xuat san pham A, biet nh mc cho phep la 0,9 kg/ SP. 2. Xuat kho 30.000 kg nguyen lieu F e san xuat san pham B, biet nh mc cho phep la 0,8 kg/ SP. 3. Chi ph khau hao TSC: - Thuoc bo phan san xuat san pham A 160 tr, trong o khau hao cua TSC au t bang von vay ngan hang 20 tr. - Thuoc bo phan san xuat san pham B 140 tr, trong o khau hao cua TSC au t bang von chu s hu 10 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 160 tr. 4. Chi ph tien lng:
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- Thuoc bo phan san xuat san pham A 120 tr. - Thuoc bo phan san xuat san pham B 140 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 245 tr. 5. Vat lieu K mua trong nc: 60% phuc vu san xuat san pham A. 6. Vat lieu H mua trong nc: 70% phuc vu san xuat san pham B. 7. Dch vu V mua trong nc: 100% cho bo phan quan ly doanh nghiep va ban hang. 8. Chi tra lai tien vay ngan hang 20 tr. 9. Chi nop thue Mon bai, thue Nha at: 20 tr 10. Chi ph hp ly khac (a bao gom ca BHXH, BHYT, KPC, BHTN): - Thuoc bo phan san xuat san pham A: 190 tr.

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- Thuoc bo phan san xuat san pham B: 180 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang: 170 tr. Yeu cau: Xac nh so tien thue cac loai ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - San pham B khong chu thue GTGT. - San pham A chu thue GTGT vi thue suat 10%. - Thue suat thue GTGT hang hoa, dch vu khac: 10%. - Thue suat thue TNDN 25%. - Thue suat thue nhap khau nguyen lieu E, F: 10%; nguyen lieu E, F khong thuoc dien chu thue TTB. Nguyen lieu E, F khong co ton kho au nam.

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Cong ty a nop ay u cac loai thue khau nhap khau. - Vat lieu K, H: khong ton kho au nam 200n. - Trong nam 200n cong ty san xuat c: + 50.000 SP A, khong co ton kho au nam. + 40.000 SP B, khong co ton kho au nam. - Chi ph san xuat d dang au ky va cuoi ky khong ang ke. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. Bai tap 37: Trch tai lieu cua Cong ty co phan X san xuat bia hop, trong nam 200n co tnh hnh sau: I. TNH HNH TIEU THU TRONG NAM:

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1. Ban cho cong ty thng mai 20.000 hop bia, gia ban cha thue GTGT la 136.300 /hop. 2. Ban le 10.000 hop bia, gia ban cha thue GTGT la 135.575 /hop. Dung 5.000 hop bia e thanh toan n. 3. Trc tiep xuat khau 10.000 hop bia, gia ban tai ca khau xuat quy ra tien Viet Nam 135.000 /hop (gia FOB). 4. Giao ai ly 60.000 hop bia, ai ly ban ung gia theo hp ong vi cong ty 135.430 /hop (gia cha bao gom thue GTGT); hoa hong cho ai ly la 10% tren gia cha thue GTGT. II. CHI PH VA GIA THANH (cha bao gom cac loai thue c hach toan vao chi ph, tr thue Mon bai) 1. Gia thanh san xuat 01 hop bia san xuat trong nam bang 40% gia ban 01 hop bia cha thue GTGT cho cong ty thng mai.

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2. Tong chi ph ban hang (a gom hoa hong tra cho ai ly), chi ph quan ly doanh nghiep va chi ph hp ly khac bang 20% tong gia thanh cua bia san xuat trong nam. Yeu cau: Xac nh tien thue cac loai thue ma cong ty phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - Thue suat thue TTB oi vi bia hop 45%. - Thue suat thue GTGT bia hop 10%. - Thue xuat khau bia la 0%. - Thue suat thue TNDN 25%. - en 31/12/200n, ai ly quyet toan a tieu thu 90% so bia c giao, so bia tha ai ly a xuat tra cong ty X.

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- Cong ty X a nop ay u thue TTB khi tieu thu bia trong nc va thue xuat khau. - Trong nam 200n cong ty X san xuat c 100.000 hop bia. - San pham ton kho au nam 200n: 6.000 hop bia, gia thanh 1 hop bia ton kho au nam bang 90% gia thanh 1 hop bia san xuat trong nam. - Cong ty X hach toan hang ton kho theo phng phap nhap trc, xuat trc. - Hang hoa, dch vu mua vao trong nam 200n (bao gom ca hoa hong thanh toan cho ai ly) eu co hoa n GTGT vi gia mua cha thue GTGT 10.200 tr, thue suat thue GTGT 10%. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang. - Chi chia lai cho co ong trong nam: 200 tr.
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Bai tap 38: Trch tai lieu cua Cong ty X chuyen san xuat bia chai, trong nam 200n co tnh hnh sau: I. TNH HNH TIEU THU TRONG NAM: 1- Ban cho cong ty thng mai 30.000 ket bia, vi gia ban cha thue GTGT la 104.400 /ket. 2- Trc tiep xuat khau 10.000 ket bia theo gia ban tai ca khau xuat quy ra tien Viet nam la 160.000 /ket (gia FOB) 3- Giao cho cac ai ly 60.000 ket bia, ai ly ban ung theo hp ong vi cong ty vi gia cha thue GTGT la 108.750 /ket; hoa hong cho ai ly la 5% tren gia cha thue GTGT. 4- Ban le 20.000 ket bia, gia ban cha thue GTGT la 105.025 /ket.

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II. CHI PH VA GIA THANH TRONG NAM (cha ke cac loai thue c hach toan vao chi ph, tr thue Mon bai): 1- Gia thanh san xuat 01 ket bia san xuat trong nam (cha ke gia tr vo chai va ket nha) bang 40% gia ban 01 ket bia cha thue GTGT cho cong ty thng mai. 2- Tong chi ph ban hang (bao gom ca hoa hong tra cho ai ly), chi ph quan ly doanh nghiep va chi ph hp ly khac bang 20% tong gia thanh cua bia san xuat trong nam (cha bao gom vo chai va ket nha). Yeu cau: Xac nh so tien cac loai thue ma cong ty X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap.

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- Thue suat thue TTB oi vi bia chai 45%. - Thue suat thue GTGT bia chai 10%. - Thue suat thue TNDN 25%. - Thue xuat khau bia la 0%. - Cong ty X a nop ay u thue TTB khi tieu thu bia va thue xuat khau. - Tnh en 31/12/200n, ai ly quyet toan a tieu thu 90% so bia c giao, so bia tha ai ly a xuat tra cong ty X. - Trong nam 200n cong ty san xuat c 120.000 ket bia. - San pham ton kho au nam 200n 10.000 ket bia, gia thanh 1 ket bia ton kho au nam bang 90% gia thanh 1 ket bia san xuat trong nam. - Cong ty X hach toan hang ton kho theo phng phap nhap trc, xuat trc.

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- Cong ty X ban bia theo phng thc thu oi vo chai; gia ban bia khong bao gom gia vo chai va ket nha, rieng trng hp xuat khau th gia ban bao gom ca vo chai va ket nha. - 1 ket bia co 20 chai, gia thanh vo chai 4.000 /vo, gia thanh ket nha 15.000/ket. - Hang hoa, dch vu mua vao trong nam 200n (bao gom ca hoa hong thanh toan cho ai ly) co hoa n GTGT vi gia mua cha co thue GTGT 9.200 tr, thue suat 10%; Co hoa n Ban hang vi gia mua 100 tr. - Thue suat thue GTGT hang hoa, dch vu mua vao 10%. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang.

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Bai tap 39: Trch tai lieu cua Cong ty X chuyen san xuat ru, trong nam 200n co tnh hnh sau: I. TNH HNH TIEU THU TRONG NAM: 1. Trc tiep xuat khau 7.000 chai ru, gia ban tai ca khau Viet Nam quy ra tien Viet Nam 74.000 /chai (gia FOB). 2. Ban cho cong ty thng mai 10.000 chai ru vi gia cha thue GTGT 84.100 /chai. 3. Ban cho cong ty xuat nhap khau B e cong ty B xuat khau theo hp ong a ky vi nc ngoai: 10.000 chai ru, gia ban cha thue GTGT 72.000 /chai. 4. Nhan gia cong 8.000 chai ru cho cong ty C vi n gia gia cong cha thue GTGT 40.000 /chai. Cong ty C ban loai ru nay tren th trng trong

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nc vi gia cha thue GTGT 85.550 /chai (theo tai lieu cong ty C). II. CH PH PHAT SINH TRONG NAM (cha ke cac loai thue c hach toan vao chi ph, tr thue Mon bai): Chi ph ban hang, quan ly doanh nghiep va gia von ru (bao gom ca san pham nhan gia cong) chiem 60% doanh thu cha thue GTGT. Yeu cau: Xac nh so tien thue cac loai thue ma cong ty X phai nop trong nam 200n?. Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - Thue suat thue TTB ru do cong ty san xuat va nhan gia cong: 25%. - Thue xuat khau ru: 0%. - Thue suat thue GTGT ru: 10%. - Thue suat thue TNDN: 25%.

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- Cong ty X a nop ay u thue TTB va thue xuat khau. - Cong ty B ch xuat khau 9.000 chai ru trong tong so 10.000 chai ru mua t cong ty X; 1.000 chai con lai cong ty B a tieu thu trong nc, gia ban cha thue GTGT 82.000 /chai. - Hang hoa, dch vu mua vao trong nam 200n cua cong ty X eu co hoa n GTGT vi gia mua cha thue GTGT bang 50% tong doanh thu cha thue GTGT, thue suat thue GTGT 10%. - Hang hoa, dch vu mua vao trong nam 200n eu thanh toan qua ngan hang.

Bai tap 40: Trch tai lieu cua Cong ty thng mai X, trong nam 200n co tnh hnh sau:

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I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Mua 80.000 hop sa, co hoa n GTGT vi gia mua cha thue GTGT la 6.000 /hop. 2. Mua 40.000 met vai, co hoa n GTGT vi gia mua cha thue 12.000 /met. 3. Mua 5.000 hop bia, co hoa n GTGT vi gia mua cha thue GTGT 130.000 /hop. 4. Mua 70.000 ao thun, co hoa n Ban hang vi gia thanh toan la 30.000 /bo. 5. Mua mot TSC, co hoa n GTGT vi gia mua cha thue GTGT 150 tr. 6. Mua mot so vat t dch vu, co hoa n GTGT vi gia cha thue GTGT la 90 tr. II. TNH HNH TIEU THU TRONG NAM (ch tieu thu trong nc): GTGT la

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Hang hoa 1. 2. 3. 4. Sa Vai Bia lon T-Shirt

So lng 79.900 hop 39.800 met 4.900 thung 69.800 bo

n gia ban cha thue GTGT 9.000 19.000 140.000 40.000

III. CHI PH KINH DOANH TRONG NAM (cha ke gia von hang ban ra): 770 tr, trong o: - Khau hao TSC a het han khau hao 10 tr. - Chi ung ho ong bao b lu lut 20 tr. - Chi tra lng nhan vien thi vu 20 tr. - Chi ung ho trng hoc 10 tr. - Chi ph quang cao 9 tr.
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- Chi nop thue Nha at, thue Mon bai 20 tr. Yeu cau: Xac nh so tien thue cac loai thue ma cong ty X phai nop trong nam? Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - Thue suat thue GTGT TSC, hang hoa, dch vu mua vao: 10%. - Thue suat thue TTB oi vi mat hang bia hop la 45% . - Thue suat thue TNDN la 25%. - San pham ton kho au nam 200n: + Sa: 2.000 hop, gia thanh 5.600 /hop. + Vai : 5.000 met, gia thanh 11.000 /m. + Bia lon va T-Shirt: 0 SP.

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- Cong ty X hach toan hang ton kho theo phng phap nhap trc, xuat trc. - Trong nam 200n, Cong ty X co thanh ly 1 TSC (co nguyen gia 100 tr, a hao mon 95 tr) vi gia cha thue GTGT 10 tr, thue suat thue GTGT cua TSC 10%. - Hang hoa, dch vu mua vao trong nam 200n eu c thanh toan qua ngan hang. Bai tap 41: Trch tai lieu cua Cong ty thng mai X, trong nam 200n co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 1 TSC, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 200 tr (gia CIF).

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2. Nhap khau 5.000 san pham A, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 50.000 /SP (gia CIF). 3. Mua 10.000 san pham B, co hoa n GTGT vi gia mua a co thue GTGT 44.000 /SP. 4. Mua 10.000 san pham C, co hoa n GTGT vi gia mua a co thue GTGT 66.000 /SP. 5. Dch vu vat t mua ngoai, co hoa n GTGT vi gia mua a co thue GTGT 121 tr. II. TNH HNH TIEU THU (ch tieu thu trong nc): Mat hang 1. San pham A 2. San pham B 3. San So lng 4.900 9.800 9.900
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n gia ban cha thue GTGT 200.000 /SP 65.000 /SP 85.000 /SP

pham C III. CHI PH PHAT SINH TRONG NAM (cha ke gia von hang ban): 1. Chi ph khau hao TSC phuc vu ban hang va quan ly doanh nghiep: 100 tr. 2. Chi ph tien lng: 240 tr. 3. Chi ph dch vu mua ngoai: 80 tr. 4. Chi ph phuc vu tieu thu hang hoa: 160 tr. 5. Chi tra n goc tien vay ngan hang 100 tr. 6. Chi xay dng ca hang: 150 tr. 7. Chi nop thue Mon bai, thue Nha at: 7 tr 8. Cac khoan chi ph hp ly khac (a bao gom ca BHXH, BHYT, KPC, BHTN): 90 tr Yeu cau: Xac nh tien thue cac loai thue ma cong ty X phai nop trong nam 200n?
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Tai lieu bo sung: - Cac khoan chi cua cong ty X eu co hoa n, chng t hp phap. - Thue suat thue GTGT cua TSC, SP A, SP B, SP C, dch vu, vat t: 10%. - Thue suat thue TNDN: 25%. - Thue suat thue nhap khau: TSC 40 %; SPA 60 %. C.ty a nop u cac loai thue khau nhap khau. - San pham A thuoc dien chu thue TTB vi thue suat: 25% - TSC khong thuoc dien chu thue TTB. - Cong ty khong co san pham ton kho au nam 200n. - Thu nhap t lai tien gi ngan hang: 16 tr - Hang hoa, dch vu mua vao trong nam 200n eu c thanh toan qua ngan hang.

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Bai tap 42: Trch tai lieu cua doanh nghiep X chuyen mua ban, sa cha xe Oto, trong nam 200n co tnh hnh sau: I. TNH HNH HANG HOA, DCH VU MUA VAO TRONG NAM: 1. Nhap khau 8 Oto 4 cho vi gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 200 tr/Oto (gia CIF). 2. Mua 10 Oto 5 cho ngoi, co hoa n GTGT vi gia mua cha thue GTGT 550 tr/Oto. 3. Hang hoa, dch vu khac mua vao co hoa n GTGT vi gia mua cha thue 200 tr. II. TNH HNH TIEU THU TRONG NAM: 1. Ban trong nc 7 Oto 4 cho ngoi, vi gia ban cha thue GTGT (theo phng thc thanh toan tien 01 lan) la 820 tr/Oto. Tuy nhien, ngi mua hp
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ong se thanh toan sau 3 thang, lai suat n 1%/thang tnh tren gia ban bao gom ca thue GTGT. 2. Ban trong nc 9 Oto 5 cho ngoi vi gia cha thue GTGT 600 tr/Oto. 3. Sa cha xe Oto 4 cho ngoi: doanh thu cha thue GTGT 900 tr. III. CHI PH KINH DOANH TRONG NAM (cha bao gom gia von O to): Tong chi ph ban hang, quan ly doanh nghiep va chi ph phuc vu hoat ong sa cha xe 16 cho: bang 15% tong doanh thu cha bao gom thue GTGT. Yeu cau: Xac nh tien thue cac loai doanh nghiep X phai nop trong nam 200n? Tai lieu bo sung: - Cac khoan chi cua doanh nghiep X eu co hoa n, chng t hp phap.

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- Thue suat thue TTB Oto 4 cho ngoi, 5 cho ngoi: 50%. - Thue suat thue GTGT Oto 4 cho ngoi, 5 cho ngoi, hang hoa, dch vu khac: 10%. - Thue suat thue TNDN: 25%. - Thue suat thue nhap khau Oto 4 cho ngoi: 83%. Doanh nghiep X a nop ay u cac loai thue khau nhap khau. - Doanh nghiep X khong co san pham ton kho au nam 200n. - Trong nam 200n, doanh nghiep X co thu tien ban hang cua nam trc: 220 tr (trong o thue GTGT au ra 20 tr). - Cuoi nam 200n, doanh nghiep X a thu tien ban hang trong nam 200n ay u. - Hang hoa, dch vu mua vao trong nam 200n eu c thanh toan ua ngan hang.

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PHAN II

CAU HOI TRAC NGHIEM


TONG QUAN VE THUE
1/ Thue la khoan thu chu yeu cua ngan sach nha nc v: a. b. c. d. Thue co pham vi ieu tiet rong Thue ch thu vao mot so t oi Thue co pham vi ieu tiet rong Thue co pham vi ieu tiet rong va co tnh hoan tra trc tiep. tng va co tnh bat buoc. va co tnh khong bat buoc. va co tnh bat buoc. 2/ Chc nang khi thuy cua thue la: a. ieu tiet hoat ong san xuat kinh doanh.
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b. c. d.

am bao cong bang xa hoi. Huy ong nguon thu vao ngan Kiem che lam phat.

sach nha nc.

3/ Loai thue nao sau ay co mc thue suat bang so tuyet oi: a. b. c. d. Thue Mon bai. Thue Nha, at. Thue Nhap khau. a, b va c eu ung.

4/ Can c vao phng thc anh thue th cac sac thue c chia thanh: a. b. nhap c. d. Thue tieu dung, thue thu nhap Thue thu vao doanh nghiep va va thue tai san thue thu vao ca nhan Thue trc thu va thue gian thu. Thue tieu dung va thue thu

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5/ Thue gian thu la loai thue: a. b. thue. c. d. Ngi ban la ngi nop nhng a, b va c eu ung khong phai la ngi chu thue. c tnh vao gia ban hang Ngi tieu dung la ngi chu hoa, dch vu.

6/ Can c vao c s anh thue th cac sac thue c chia thanh: a. b. nhap. c. d. Thue tieu dung, thue thu nhap Thue trc thu va thue gian thu. va thue tai san. Thue thu vao doanh nghiep va Thue tieu dung va thue thu thue thu vao ca nhan.

7/ ac trng c ban nhat cua thue la: a. b. Tnh khong hoan tra trc tiep. Tnh bat buoc.
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c. d.

Tnh khong bat buoc. Tnh hoan tra trc tiep.

8/ Hnh thc nao c xem la u ai thue: a. b. c. d. Mien 100% so thue phai nop. Giam 50% so thue phai nop. Hoan nop thue. a, b va c eu ung.

9/ e dung thue ieu tiet nen kinh te co the s dung bien phap: a. b. c. d. Ap dung cac u ai thue. Xac nh so thu hp ly gia thue Thay oi thue suat. a, b va c eu ung.

trc thu va thue gian thu.

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THUE XUAT NHAP KHAU

10/ Trng hp nao sau ay thuoc dien khong chu thue xuat khau, thue nhap khau: a. b. c. Hang hoa t nc ngoai nhap Hang hoa t khu phi thue quan Hang hoa t trong nc ban vao khau vao khu phi thue quan. nhap khau vao trong nc. khu phi thue quan e phuc vu san xuat cua doanh nghiep trong khu phi thue quan. d. a, b va c eu ung

11/ Trng hp nao sau ay thuoc dien khong chu thue xuat khau, thue nhap khau: a. Hang hoa t khu phi thue quan nhap khau vao trong nc.
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b. c.

Hang hoa t khu phi thue quan Hang hoa trong nc ban cho

xuat khau ra nc ngoai. doanh nghiep trong khu phi thue quan e phuc vu san xuat cua doanh nghiep trong khu phi thue quan. d. a, b va c eu sai.

12/ Trng hp nao sau ay thuoc dien chu thue xuat khau, thue nhap khau: a. b. c. d. Hang hoa t nc ngoai nhap Hang hoa t khu phi thue quan Hang hoa t khu phi thue quan a, b va c eu sai khau vao khu phi thue quan. nay a sang khu phi thue quan khac. xuat khau ra nc ngoai.

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13/ Trng hp nao sau ay chu thue nhap khau: a. quan. b. Hang hoa la nguyen lieu cua doanh nghiep trong nc nhap khau e gia cong cho nc ngoai. c. d. Hang hoa t khu phi thue quan a, b va c eu sai. xuat khau ra nc ngoai. Hang hoa la nguyen lieu nhap khau t nc ngoai vao khu phi thue

14/ Trng hp nao sau ay chu thue nhap khau: a. b. c. d. Nguyen lieu nhap khau e san Phan mem ke toan mua t Quy trnh cong nghe phuc vu san a, b va c eu ung. xuat hang xuat khau. nc ngoai. xuat mua t nc ngoai.

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15/ Trng hp nao sau ay thuoc dien a. b. c. d. mien thue xuat khau, thue nhap khau: Hang hoa tam nhap tai xuat Hang hoa la san pham gia Hang hoa la nguyen lieu nhap a, b va c eu ung e d hoi ch trien lam. cong xuat tra cho nc ngoai. khau e gia cong cho nc ngoai.

16/ Doanh nghiep trong khu phi thue quan, nhap khau xe o to 4 cho ngoi t nc ngoai, vay: a. b. c. O to 4 cho thuoc oi tng O to 4 cho khong thuoc oi O to 4 cho ch thuoc oi tng chu thue nhap khau. tng chu thue nhap khau. chu thue nhap khau khi s dung cho bo phan quan ly doanh nghiep. d. a, b va c eu sai.
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17/ Doanh nghiep co hang hoa tam xuat - tai nhap: a. Phai nop thue xuat khau ngay khi tam xuat va phai nop thue nhap khau khi tai nhap. b. Phai nop thue xuat khau ngay khi tam xuat, khi tai nhap th c hoan thue xuat khau va khong phai nop thue nhap khau. c. Phai nop thue xuat khau ngay khi tam xuat, khi tai nhap th c hoan thue xuat khau. d. Khong phai nop thue xuat khau khi tam xuat va khong phai nop thue nhap khau khi tai nhap trong thi gian tam xuat tai nhap cho phep.

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18/ Doanh nghiep co hang hoa tam nhap - tai xuat th: a. Phai nop thue nhap khau ngay khi tam nhap va phai nop thue xuat khau khi tai xuat. b. Phai nop thue nhap khau khi qua thi tam nhap ma doanh nghiep cha tai xuat, khi tai xuat th c hoan thue nhap khau va phai nop thue xuat khau. c. Khong phai nop thue nhap khau khi tam nhap va khong phai nop thue xuat khau khi tai xuat trong thi gian tam nhap tai xuat cho phep. d. Phai nop thue nhap khau khi qua thi tam nhap ma doanh nghiep cha tai xuat, khi tai xuat th khong c hoan thue nhap khau va phai nop thue xuat khau.

170

19/ Doanh nghiep nhap khau nguyen lieu e gia cong san pham cho nc ngoai theo hp ong: a. Phai nop thue nhap khau khi nhap khau nguyen lieu va phai nop thue xuat khau khi xuat tra thanh pham. b. Khong phai nop thue nhap khau khi nhap khau nguyen lieu va khong phai nop thue xuat khau khi xuat tra thanh pham. c. Phai nop thue nhap khau khi nhap khau nguyen lieu va khong phai nop thue xuat khau khi xuat tra thanh pham. d. Khong phai nop thue nhap khau khi nhap khau nguyen lieu va phai nop thue xuat khau khi xuat tra thanh pham.

171

20/ Doanh nghiep A trong khu phi thue quan co nhap khau nguyen lieu B t nc ngoai, doanh nghiep A: a. khau. b. c. Nguyen lieu B thuoc oi tng Khi xuat khau san pham c khong chu thue nhap khau. che tao t nguyen lieu B th doanh nghiep A khong phai nop thue xuat khau. d. a, b va c eu ung. Khong phai nop thue nhap

21/ Doanh nghiep A trong khu phi thue quan co nhap khau nguyen lieu B t nc ngoai: a. b. Doanh nghiep A khong phai nop Neu ban mot so san pham thue nhap khau. c che tao t nguyen lieu B vao th trng trong nc th doanh nghiep A

172

phai nop thue nhap khau khi nhap khau nguyen lieu B. c. Khi xuat khau san pham c che tao t nguyen lieu B th doanh nghiep A phai nop thue xuat khau. d. a, b va c eu ung.

22/ Thue nhap khau cua Viet Nam hien nay co bao nhieu phng phap xac nh tr gia tnh thue? a. b. c. d. 6 phng phap. 4 phng phap. 2 phng phap. 1 phng phap.

23/ Cong ty thng mai nhap khau xe O to 4 cho nguyen chiec th phai tnh cac loai thue theo trnh t sau: a. b. c. Thue Nhap khau; Thue TTB; Thue Nhap khau; Thue GTGT. Thue Nhap khau; Thue TTB.
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Thue GTGT.

d.

Thue Nhap khau; Thue GTGT;

Thue TTB. 24/ Ty gia hoi oai dung e tnh tr gia thue nhap khau la: a. Ty gia bnh quan tren th trng lien ngan hang do Ngan hang Nha nc Viet Nam cong bo. b. Ty gia ban do ngan hang thng mai (cung tnh vi a iem lam thu tuc thong quan hang hoa) cong bo. c. Ty gia mua do ngan hang thng mai (cung tnh vi a iem lam thu tuc thong quan hang hoa) cong bo. d. Ty gia hach toan do Bo Tai chnh cong bo. 25/ Ty gia hoi oai dung e tnh thue nhap khau theo quy nh c xac nh vao thi iem: a. n v nhap khau ky hp ong vi n v xuat khau.
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b. c. d.

Hang hoa en ca khau nhap n v nhap khau nop thue n v nhap khau ang ky t

au tien cua Viet Nam. nhap khau vao ngan sach nha nc. khai hai quan vi c quan hai quan. 26/ Thue suat thue xuat khau la: a. b. c. d. Thue suat luy tien. Thue suat u ai. Thue suat u ai ac biet. a, b va c eu sai.

27/ Thue suat thue nhap khau thong thng: a. b. c. d. Do Bo tai chnh ban hanh. Do Hai quan ban hanh. Bang 150% thue suat u ai do Bang 150% thue suat u ai

Bo tai chnh ban hanh. ac biet do Bo tai chnh ban hanh.

175

28/ Thue suat thue nhap khau MFN (Most Favored Nations) la: a. b. c. d. Thue suat thong thng. Thue suat u ai. Thue suat u ai ac biet. a, b va c eu sai.

29/ Thue suat u ai ac biet cua thue nhap khau c ap dung: a. oi vi hang hoa nhap khau co xuat x t nhng nc a ky hiep nh u ai ac biet ve thue nhap khau vi Viet Nam. b. c. d. 30/ Ngi nhap khau phai co C/O a va b eu sai. a va b eu ung. Mat hang khi ang ky t khai phu hp vi lo hang nhap khau.

nhap khau vao Viet Nam nhng cha nop C/O e u ieu kien ap dung thue suat u ai ac biet th:
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a. b. c. d. 31/

Ap dung mc thue suat u ai Ap dung thue suat u ai ac Ap dung mc thue suat thong a, b va c eu sai. He thong u ai pho cap GSP

(MFN - Most Favored Nations). biet. thng.

(General System of Preference) la he thong u ai thue nhap khau thc hien theo khuon kho: a. b. c. d. a phng. Song phng. n phng. a, b va c eu sai.

32/ Mat hang khi nhap khau vao Viet Nam u ieu kien ap dung thue suat u ai ac biet nhng mc thue suat u ai ac biet cua mat hang nay cao hn mc thue suat u ai (MFN) th:
177

a. b. c. d.

Ap dung thue suat u ai ac Ap dung thue suat u ai (MFN). Ap dung thue suat thong thng a, b va c eu sai.

biet.

33/ Doanh nghiep nhap khau hang hoa nhng thieu giay chng nhan C/O chng minh hang hoa thuoc dien u ai, tuy nhien doanh nghiep a lam giay cam ket hang hoa co xuat x c hng thue suat u ai. Vay lo hang nay se: a. b. ai. c. d. Tnh thue theo mc thue suat u a, b va c eu sai. ai ac biet. Tnh thue theo mc thue suat Tnh thue theo mc thue suat u thong thng.

178

34/

Mat hang oto ch ngi t 15

cho ngoi tr xuong c xem la a qua s dung e ap dung mc thue nhap khau tuyet oi khi: a. a c ang ky s dung vi thi gian toi thieu 6 thang va thi gian s dung khong qua 5 nam. b. a chay c quang ng toi thieu 10.000 km va thi gian s dung khong qua 5 nam. c. d. a va b eu ung. a va b eu sai.

35/ Doanh nghiep A nhap khau 1.000 met nguyen lieu theo hp ong ngoai thng, loai nguyen lieu nay c xac nh la khong b thay oi ve so lng trong qua trnh van chuyen; tuy nhien khi Hai quan kiem tra th so lng nguyen lieu thc te nhap la 950 met, vay so lng tnh thue nhap khau: a. 1.000 met
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b. c. d.

950 met a va b eu ung a va b eu sai

36/ Doanh nghiep A nhap khau 1.000 san pham, tuy nhien trong 1.000 san pham nay co 100 san pham b h hong hoan toan (co xac nhan cua c quan chc nang), vay so lng tnh thue nhap khau: a. b. c. d. 900 san pham 1.000 san pham a va b eu ung a va b eu sai xe

37/ Doanh nghiep A nhap khau 3

Oto vi gia CIF quy ra tien Viet Nam la 500 trieu ong, trong o dung quy phuc li e mua 01 xe, thue suat thue nhap khau 83%, doanh nghiep A: a. khau
180

Khong

phai

nop

thue

nhap

b. c. d.

Nop thue nhap khau = 2 xe * Nop thue nhap khau = 1 xe *

500 tr * 83% 500 tr * 83% Nop thue nhap khau = 3 xe * 500 tr * 83% 38/ Doanh nghiep nhap khau lo hang theo gia C&F. en ca khau nhap au tien cua Viet Nam th tiep tuc phat sinh chi ph boc d, van chuyen t ca khau ve kho cua cong ty va chi ph lap rap lo hang. Khoan chi ph nao sau ay se tnh vao tr gia tnh thue nhap khau cua lo hang nhap khau: a. b. c. d. Chi ph boc d hang ve kho cua Chi ph van chuyen hang ve kho Chi ph lap rap lo hang tai kho a, b va c eu sai. doanh nghiep. cua doanh nghiep. cua doanh nghiep.

181

39/ Doanh nghiep A nhap khau mot TSC, doanh nghiep A ch thanh toan tien sau khi TSC nay a c lap at va hoat ong tot, tong gia thanh toan cho toan bo lo hang theo hoa n thng mai la 980 tr, trong o co 10 tr la chi ph van chuyen phat sinh t ca khau ve kho cua doanh nghiep A, vay: a. b. c. d. Gia tnh thue nhap khau: 980 tr. Gia tnh thue nhap khau: 980 tr Gia tnh thue nhap khau: 980 tr a, b va c eu ung.

- 10 tr. + 10 tr.

40/ Doanh nghiep A nhap khau mot TSC, ieu kien giao hang la ngi ban se giao tai ca khau Viet Nam, tong gia theo hp ong ngoai thng quy ra tien Viet Nam la 980 tr, trong o co 80 tr la chi ph van chuyen t
182

ca khau xuat en ca khau nhap au tien cua Viet Nam, vay: a. b. c. d. Gia tnh thue nhap khau: 980 tr Gia tnh thue nhap khau: 980 tr. Gia tnh thue nhap khau: 980 tr + a, b, c eu sai. 80 tr.

80 tr.

41/ Doanh nghiep A nhap khau 01 tai san co nh, gia FOB quy ra tien Viet Nam la 600 trieu ong; chi ph van chuyen (F) t cang xuat ve en cang nhap khau au tien Viet Nam la 100 tr, doanh nghiep A khong mua bao hiem (I), gia tnh thue nhap khau: a. b. c. d. 600 tr + 100 tr. 600 tr. 600 tr + 100 tr + ph bao hiem 600 tr + ph van tai va ph bao

do Hai quan an nh. hiem do Hai quan an nh.


183

42/ Doanh nghiep A nhan uy thac nhap khau 01 xe Oto cho doanh nghiep B, gia CIF la 30.000 USD, hoa hong nhan uy thac la 2% tren gia CIF, vay: a. Doanh nghiep A la oi tng nop thue = (30.000 USD - 2% * 30.000 USD) * Ty gia * Thue suat. b. suat. c. Doanh nghiep B la oi tng nop thue = (30.000 USD - 2% * 30.000 USD) * Ty gia * Thue suat. d. suat. 43/ Doanh nghiep A nhap khau xe Oto 4 cho ngoi a qua s dung 07 thang va a chay c 12.000 km nc Doanh nghiep A la oi tng nop thue = 30.000 USD * Ty gia * Thue Doanh nghiep B la oi tng nop thue = 30.000 USD * Ty gia * Thue

184

ngoai, vi gia CIF la 25.000 USD, thue nhap khau phai nop: a. b. c. d. 25.000 USD * Thue suat% * Ty Mc thue tuyet oi * 25.000 USD Mc thue tuyet oi * Ty gia. 25.000 USD * Ty gia. gia tnh thue. * Ty gia.

44/ Doanh nghiep A nhap khau san pham A, hp ong ngoai thng co ghi ro neu thanh toan trong vong 2 tuan ke t ngay giao hang th gia CIF la 9.000 USD, neu thanh toan cham sau 2 tuan se b phat va phai thanh toan la 9.500 USD, thue: a. b. c. d. 9.000 USD * Ty gia tnh thue. 9.500 USD * Ty gia tnh thue. 9.000 USD. 9.500 USD.
185

neu doanh nghiep A thanh gia tnh

toan cham sau 2 tuan th

45/ Doanh nghiep A nhap khau 1.000 met nguyen lieu, gia CIF quy ra tien Viet Nam la 30.000 /met, tuy nhien trong qua trnh van chuyen en Viet Nam th chat lng ch con 80% (co giam nh cua c quan chc nang), vay gia tnh thue: a. b. c. d. 24.000.000 30.000.000 6.000.000 36.000.000

46/ Doanh nghiep A nhap khau nguyen lieu A, so lng theo hp ong ngoai thng la 10.000 lt phu hp vi hoa n thng mai, nguyen lieu A c phep co s chenh lech trong qua trnh van chuyen la +(-) 2%. Khi kiem tra thc te th so lng nguyen lieu A nhap la 9.800 lt, vay so lng tnh thue nhap khau la:
186

a. b. c. d.

9.800 lt. 10.000 lt. 10.200 lt. a, b va c eu ung.

47/ Doanh nghiep A nhap khau 1.000 chai ru theo hp ong ngoai thng, gia CIF quy ra tien Viet Nam 80.000 /chai, thue suat thue nhap khau 100%, thue suat thue TTB 25%, vay thue nhap khau phai nop la: a. b. c. d. 16.000.000 80.000.000 96.000.000 64.000.000

48/ Hang hoa nhap khau vt qua tieu chuan hanh ly mien thue th:: a. Tr gia tnh thue cua hang hoa vt se do Hai quan ap dung gia th trng.

187

b. c. d.

Hai quan khong cho nhap khau Tr gia tnh thue cua hang hoa a, b va c eu sai.

phan tr gia vt. vt ngi nhap khau ke khai.

49/ Doanh nghiep nhap khau 1 lo hang gom nhieu mat hang khac nhau va co mc thue nhap khau khac nhau. Neu doanh nghiep khong ke khai va khong tnh thue chi tiet theo tng mat hang ma ke khai tren tong tr gia lo hang nhap khau. Mc thue nhap khau ap dung cho lo hang: a. b. c. d. Mat hang co thue suat cao nhat Mat hang co thue suat thap Mat hang co tr gia cao nhat va a, b va c eu sai. trong lo hang. nhat trong lo hang. thue suat thap nhat trong lo hang.

188

50/ Doanh nghiep chap hanh tot phap luat thue khi nhap khau nguyen vat lieu e san xuat hang xuat khau: a. b. Thi han nop thue nhap khau Phai nop thue nhap khau trc la 175 ngay. khi thong quan, sau o khi xuat khau th c hoan lai thue nhap khau a nop. c. Phai nop thue nhap khau khi en han nop thue ma cha co hang hoa xuat khau; sau o, khi co hang xuat khau th c hoan thue nhap khau tng ng vi san pham xuat khau. d. Thi han nop thue nhap khau la 295 ngay. 51/ Doanh nghiep co nhap khau mot lo hang, khi hai quan kiem tra a khong ong y ve ten hang hoa tren t khai cua doanh nghiep. e giai
189

quyet tranh chap, hai ben a thue cong ty kiem nh oc lap (ket qua kiem nh se c cong bo sau 15 ngay ke t khi ky hp ong kiem nh). Vay lo hang nay se: a. c tnh thue va thong quan trc khi co ket qua kiem nh. b. c tnh thue va thong quan sau khi co ket qua kiem nh. c. d. a va b eu sai. a va b eu ung.

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THUE TIEU THU AC BIET

52/ San pham nao sau ay chu thue TTB: a. b. c. d. Ru tren 40 o. Ru thuoc. Ru trai cay. a, b va c eu ung.

53/ San pham nao sau ay chu thue TTB: a. b. c. d. Mo to co dung tch xi lanh t 125 Mo to co dung tch xi lanh tren a va b eu ung. a va b eu sai. cm tr len. 125 cm.

54/ Doanh nghiep A chuyen san xuat ru, trng hp nao sau ay va chu thue TTB va chu thue GTGT:
191

a. b. n. c. d.

Ban ru vao khu cong nghiep. Dung ru e thanh toan cong Dung ru e tang. a, b va c eu ung.

55/ Doanh nghiep A san xuat ru tren 40 o, khi ban ru cho doanh nghiep B trong khu cong nghiep: a. b. c. Doanh nghiep A la oi tng nop Doanh nghiep A khong la oi Doanh nghiep A khong la oi thue TTB. tng nop thue TTB. tng nop thue TTB, doanh nghiep B la oi tng nop thue TTB. d. Doanh nghiep A va doanh nghiep B la oi tng nop thue TTB. 56/ Cong ty thng mai A ban ru tren 40 o vao khu cong nghiep, vay C.ty A:

192

a. b. GTGT. c. d.

Tnh thue TTB can c vao gia Tnh thue TTB can c vao gia

ban cha thue GTGT. ban cha thue TTB va cha thue Khong phai nop thue TTB. a, b va c eu sai.

57/ Doanh nghiep nao la oi tng nop thue TTB: a. b. quan. c. Doanh nghiep thng mai mua xe Oo 16 cho t doanh nghiep san xuat va ban vao khu phi thue quan. d. a, b va c eu ung. Doanh nghiep san xuat xe Oto Doanh nghiep san xuat xe Oto 16 cho va xuat khau. 16 cho va ban xe vao khu phi thue

58/ Doanh nghiep A nhan gia cong thuoc la ieu cho doanh nghiep B:
193

a. b.

Doanh nghiep B la oi tng nop Doanh nghiep B la oi tng nop

thue TTB khi ban thuoc la ieu nay. thue TTB khi nhan thuoc la ieu nay t doanh nghiep A. c. Doanh nghiep A la oi tng nop thue TTB khi xuat tra thuoc la ieu nay cho doanh nghiep B. d. Doanh nghiep A la oi tng nop thue TTB khi xuat tra thuoc la ieu nay cho doanh nghiep B va doanh nghiep B la oi tng nop thue TTB khi ban san pham nay. 59/ Doanh nghiep nao sau ay phai nop thue TTB: a. Doanh nghiep A mua ru trang tren 40 e san xuat ru thuoc va ban trong nc. b. Doanh nghiep san xuat B nhan gia cong thuoc la ieu cho doanh

194

nghiep trong nc va xuat tra san pham gia cong. c. d. Doanh nghiep thng mai C nhap a, b va c eu ung khau xe oto 23 cho.

60/ Doanh nghiep nao sau ay khong phai nop thue TTB: a. Doanh nghiep thng mai C nhap khau xe oto 24 cho ngoi roi ban trong nc. b. Doanh nghiep A mua ru trang tren 40 t cong ty thng mai e san xuat ru thuoc va ban ru thuoc trong nc. c. Doanh nghiep B nhan gia cong thuoc la ieu cho doanh nghiep trong nc va xuat tra san pham gia cong. d. a, b va c eu sai.

61/ Doanh nghiep nao la oi tng nop thue TTB:


195

a.

Doanh

nghiep

nhap

khau

xe

Oto 16 cho e phuc vu kinh doanh thuoc la ieu. b. Doanh nghiep nhap khau xe Oto 16 cho e phuc vu a on can bo cong nhan vien. c. Doanh nghiep nhap khau xe Oto 16 cho e phuc vu kinh doanh nc khoang. d. 62/ a, b va c eu ung. Doanh nghiep thng mai nhap

khau xe Oto 4 cho ngoi roi ban trong nc, doanh nghiep phai nop thue Tieu thu ac biet: a. b. nc. c. d. Khi nhap khau. a, b va c eu ung. Khi ban trong nc. Khi nhap khau va khi ban trong

196

63/ Nha hang co ban thuoc la ieu nhap khau, ru nhap khau, cho thue phong tro, nc ngot co gas, Karaoke, Massagge, Vay nha hang phai nop thue TTB khi ban: a. b. c. d. Thuoc la ieu, ru Massage, Karaoke Cho thue phong tro, nc ngot Thuoc la ieu, ru, Cho thue

phong tro, nc ngot 64/ Doanh nghiep san xuat san pham chu thue TTB, khi ban di hnh thc tra gop, thi iem tnh thue TTB la: a. tien. b. c. d. Thi iem ngi mua tra tien Thi iem chuyen quyen s Thi iem chuyen giao quyen lan au tien. dung san pham. s hu san pham.
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Thi iem ngi mua tra u

65/ Doanh nghiep san xuat san pham chu thue TTB, ban san pham thong qua ai ly ban ung gia, thi iem tnh thue TTB la: a. b. Khi xuat hoa n luc giao hang Khi ai ly tieu thu c san cho ai ly. pham hoac khi ai ly thanh toan tien cho doanh nghiep. c. Khi xuat hoa n vao cuoi thang can c vao so san pham ai ly tieu thu c. d. a va c eu ung.

66/ Doanh nghiep A san xuat san pham chu thue TTB, ban san pham thong qua ai ly ban ung gia, vay gia tnh thue TTB la: a. [Gia ban cha thue GTGT cua ai ly/(1 + thue suat thue TTB)] +

198

Tien hoa hong cha thue GTGT cua ai ly b. c. Gia ban cha thue GTGT cua ai [Gia ban cha thue GTGT cua ly/(1 + thue suat thue TTB). ai ly/(1 + thue suat thue TTB)] ly. d. Gia ban a co thue GTGT cua ai ly. 67/ Doanh nghiep A la ai ly ban ung gia san pham C thuoc oi tng chu thue TTB) e hng hoa hong, vay doanh nghiep A: a. Nop thue TTB can c tren tien hoa hong c hng cha bao gom thue GTGT. b. c. Khong phai nop thue TTB. Nop thue TTB theo gia ban

Tien hoa hong cha thue GTGT cua ai

cha thue TTB va cha thue GTGT cua san pham C.


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d.

Nop thue TTB theo (gia ban

cha thue TTB va cha thue GTGT cua san pham C) + tien hoa hong c hng. 68/ Doanh nghiep san xuat xe Oto 4 cho, ban xe theo phng thc tra gop, vay gia tnh thue TTB la: a. b. gop. c. gop. d. a, b va c eu ung. Gia ban cha co thue TTB, cha co thue GTGT nhng bao gom lai tra Gia ban cha co thue TTB, cha Gia ban khong bao gom lai tra co thue GTGT va cha co lai tra gop.

69/ Doanh nghiep A uy thac cho C.ty B xuat khau o to 16 cho ngoi do doanh nghiep A san xuat, vay doanh nghiep A la:

200

a.

oi tng nop thue TTB neu

nc nhap khau co ky hiep nh u ai thue vi Viet Nam. b. oi tng nop thue TTB neu nc nhap khau cha ky hiep nh u ai thue vi Viet Nam. c. d. a va b eu sai a va b eu ung.

70/ Doanh nghiep A san xuat O to 4 cho ngoi va ban trong nc, gia cha thue GTGT la 320 tr (thue suat thue TTB 50%) va khuyen mai cho ngi mua tien le ph trc ba, vay gia tnh thue TTB: a. b. c. d. [(320 tr + Ph trc ba) / (1 + [320 tr / (1 + 50%)] * 50%. [(320 tr - Ph trc ba) / (1 + Ph trc ba * 50%. 50%)] * 50%.

50%)] * 50%.

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71/ Doanh nghiep san xuat san pham chu thue TTB, dung san pham nay e tieu dung noi bo khong phuc vu san xuat kinh doanh th doanh nghiep: a. b. c. Khong phai tnh thue TTB. Tnh thue TTB theo chi ph san Tnh thue TTB theo gia tnh thue

xuat ra san pham tieu dung noi bo. TTB cua pham ban ra cung loai, cung thi iem. d. Ch tnh thue TTB khi viec tieu dung xay ra ngoai doanh nghiep. 72/ Doanh nghiep san xuat san pham chu thue TTB, dung san pham nay e tang (khong phai khuyen mai) th doanh nghiep: a. Tnh thue TTB theo gia tnh thue TTB cua pham ban ra cung loai, cung thi iem. b. Khong phai tnh thue TTB.

202

c. d.

Tnh thue TTB theo chi ph san Ch tnh thue TTB khi ngi

xuat ra san pham tang. nhan la ca nhan. 73/ Doanh nghiep san xuat san pham chu thue TTB, dung san pham nay e tang di hnh thc khuyen mai, th doanh nghiep: a. Tnh thue TTB theo gia tnh thue TTB cua pham ban ra cung loai, cung thi iem. b. c. d. Khong phai tnh thue TTB. Tnh thue TTB theo chi ph san Ch tnh thue TTB khi ngi

xuat ra san pham tang. nhan la ca nhan. 74/ Hang hoa nhap khau thuoc dien chu thue TTB c giam thue nhap khau. Vay gia tnh thue TTB la:

203

a. b.

Gia tnh thue nhap khau + mc Gia tnh thue nhap khau + mc

thue nhap khau cha giam. thue nhap khau con phai nop sau khi a c giam. c. d. Gia tnh thue nhap khau. Gia tnh thue nhap khau thue

nhap khau c giam + thue nhap khau con phai nop sau khi a c giam. 75/ Doanh nghiep A mua 1.000 chai ru t doanh nghiep san xuat B e xuat khau, tuy nhien doanh nghiep A ch xuat khau c 950 chai, 50 chai ru con lai doanh nghiep A a ban trong nc: a. b. 50 chai ru ban trong nc khong chu thue TTB. 50 chai ru ban trong nc chu thue TTB, doanh nghiep A la ngi phai nop thue TTB.

204

c.

50 chai ru ban trong nc chu

thue TTB, doanh nghiep B la ngi phai nop thue TTB. d. 50 chai ru ban trong nc chu thue TTB, doanh nghiep A va doanh nghiep B la ngi phai nop thue TTB. 76/ Doanh nghiep A san xuat ru

thuoc bang ru trang tren 40 o mua t cong ty thng mai B, khi ban ru thuoc vao th trng trong nc, doanh nghiep A: a. b. TTB. c. Nop thue TTB khi thue TTB cua ru thuoc ban ra (>) thue TTB cua ru tren 40 o mua vao. d. La oi tng nop thue TTB. c khau tr thue TTB nam Khong la oi tng nop thue trong gia mua ru tren 40 o.

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77/

Doanh nghiep A san xuat ru

thuoc bang ru trang tren 40 o nhap khau, khi ban ru thuoc vao th trng trong nc, doanh nghiep A: a. La oi tng nop thue TTB va c khau tr toan bo thue TTB a nop khi nhap khau ru tren 40 o. b. TTB. c. Nop thue TTB khi thue TTB cua ru thuoc ban ra (>) thue TTB a nop khi nhap khau cua ru tren 40 o va c hoan thue TTB neu thue TTB cua ru thuoc ban ra (<) thue TTB a nop khi nhap khau cua ru tren 40 o. d. Nop thue TTB khi thue TTB cua ru thuoc ban ra (>) thue TTB a nop khi nhap khau cua ru tren 40 o tng ng vi so lng ru thuoc ban ra. Khong la oi tng nop thue

206

78/ Doanh nghiep A san xuat ru, gia thanh 1 chai ru la 10.000 , gia ban cha thue GTGT la 18.000 , thue suat thue TTB ru la 25%, khi dung ru trao oi e lay hng lieu vi gia tren hp ong trao oi cha co thue GTGT la 14.000 chai, doanh nghiep A: a. b. c. d. Tnh Tnh Tnh thue TTB = [18.000 thue TTB = [14.000 thue TTB = [10.000 / / / (1+20%)] * 25%. (1+20%)] * 25%. (1+20%)] * 25%. Khong phai nop thue TTB.

79/ Doanh nghiep A gia cong thuoc la ieu cho C.ty B, gia gia cong cha thue GTGT la 16.000 /cay, gia ban cha thue GTGT thuoc la cung loai cua C.ty B tren th trng la 120.000 /cay, thue suat thue TTB 65%, khi doanh

207

nghiep A xuat tra thuoc la cho C.ty B th doanh nghiep A:


a. b. c. d. 65%)]. Khong phai nop thue TTB. Tnh thue TTB = [120.000/cay/(1+ Tnh thue TTB = [16.000/cay/(1+ Tnh thue TTB = [120.000/cay/(1+

65%)] * 65%. 65%)] * 65%.

80/ Doanh nghiep A san xuat ru, gia thanh 1 chai ru la 10.000 , gia ban cha thue GTGT la 18.000 , thue suat thue TTB ru la 25%, khi tang ru th doanh nghiep A: a. b. c. d. Tnh thue TTB = 18.000 * 25%. Tnh thue TTB = 10.000 * 25%. Tnh thue TTB = [18.000 /

(1+25%)] * 25%. Khong phai nop thue TTB.

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81/ Doanh nghiep A san xuat ru, giao ai ly ban ung gia cha thue GTGT la 40.000 /chai, hoa hong ai ly la 10% tren gia ban cha thue GTGT, thue suat thue TTB ru la 25%, khi ai ly ban c ru th gia tnh thue TTB cua doanh nghiep A: a. b. c. d. [(40.000 /chai 10%*40.000 /chai)]/(1 + 25%). [40.000 /chai/(1 + 25%)]. [(40.000/chai + 10%*40.000

/chai)]/(1 + 25%). Doanh nghiep A khong phai nop thue TTB. 82/ Doanh nghiep A nhap khau Oto 4 cho, gia FOB 300 tr, I&F = 10% gia FOB, thue nhap khau 83%, thue TTB 50%; sau o ban trong nc vi gia cha thue GTGT la 600 tr, vay tong thue TTB DN A nop t khau nhap khau en luc ban trong nc:
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a. b. c. d.

[300 tr + 300 tr *10% + (300 tr + [300 tr + 300 tr * 83%] * 50%. [330 tr + 330 tr * 83%] * 50% + [300 tr + 300 tr *10% + 300 tr *

300 tr * 10%) * 83%] * 50%.

[600 tr/(1 + 50%)] * 50%. 83%] * 50%. 83/ Doanh nghiep X san xuat SP A chu thue TTB vi thue suat 25%, trong thang co tnh hnh sau: 1. Uy thac xuat khau 4.000 SP A, gia ban tai ca khau Viet Nam la 50.000 /SP. 2. Ban cho cong ty thng mai 2.000 SP A, gia ban cha thue GTGT la 47.500 /SP. 3. Ban qua ai ly ban ung gia 3.000 SP A vi gia cha thue GTGT la 50.000 /SP; hoa hong cho ai ly 10% tren gia ban cha thue GTGT.

210

4. Trc tiep ban le 2.000 SP A, gia ban cha thue GTGT la 48.750 /SP. Thue TTB doanh nghiep X phai nop trong thang a. b. c. d. 38,5 tr 118,5 tr 68,5 tr 65,5 tr

84/ n v san xuat ru, khi ban ru vao th trng trong nc co gia tr tren 100.000 ong, se: a. mua. b. Xuat hoa n GTGT hoac hoa n Ban hang tuy theo phng phap tnh thue GTGT cua n v san xuat. c. Xuat hoa n Ban hang cho ngi mua. Xuat hoa n GTGT cho ngi

211

d.

Xuat hoa n GTGT hoac hoa

n Ban hang tuy theo phng phap tnh thue GTGT cua ngi mua. 85/ a. b. c. d. n v san xuat ru, khi xuat

khau ru se: Khong phai xuat hoa n. Ch xuat hoa n khi ngi mua Phai xuat hoa n. Ch xuat hoa n khi gia tr lo khau co gia tr tren

yeu cau.

hang xuat 100.000 ong.

86/ Thi gian ke khai thue TTB hang thang cham nhat: a. b. c. Khong qua ngay lam viec th Khong qua ngay th 20 cua Khong qua ngay lam viec th 20 cua thang ke tiep. thang ke khai. 20 cua thang ke khai.
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d.

Khong qua ngay th 20 cua

thang ke tiep. 87/ a. b. c. d. Thi gian nop thue TTB hang Khong qua ngay lam viec th Khong qua ngay th 20 cua Khong qua ngay th 20 cua Khong qua ngay lam viec th

thang cham nhat: 20 cua quy ke tiep. thang ke khai. thang ke tiep. 20 cua thang ke khai.

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THUE GIA TR GIA TANG

88/ a. b. c. d.

Thue GTGT thu khau san xuat La thue gian thu. c tnh vao gia ban va ngi c tnh vao gia ban va ngi a, b va c eu ung.

trong nc:

tieu dung ganh chu thue nay. ban la ngi phai nop.

89/ Doanh nghiep ap dung phng phap tnh thue GTGT khau tr, xac nh so thue GTGT phai nop theo cong thc: a. Thue GTGT phai nop = Thue GTGT au ra - Thue GTGT au vao c khau tr b. c. Thue GTGT phai nop = Thue Thue GTGT phai nop = Thue
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GTGT au ra - Thue GTGT au vao. GTGT au vao - Thue GTGT au ra.

d.

Thue GTGT phai nop = Thue

GTGT au ra - Thue GTGT au vao tng ng san pham ban ra. 90/ Trng hp nao sau ay thuoc dien khong chu thue GTGT khi ban ra: a. b. Ca ti ban ra cua sieu th do Ca ti ban ra cua cong ty mua t ho gia nh. thng mai do nhap khau t nc ngoai. c. ra. d. a, b va c eu ung. Ca ti do ho gia nh nuoi ban

91/ Trng hp nao sau ay thuoc dien khong chu thue GTGT: a. b. c. Hoat ong day hoc cua trng Hoat ong day nghe cua cua a va b eu ung.
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cong lap. trng dan lap.

d. 92/ a. b. c. d. 93/ a.

a va b eu sai. Trng hp nao sau ay khong Ca nhan san xuat hang hoa va Ca nhan nhap khau hang hoa. Ca nhan trong lua va ban lua. a, b va c eu sai. Trng hp nao sau ay khong Cong ty A thu hoach trai cay t

thuoc dien nop thue GTGT: ban ra.

thuoc dien nop thue GTGT: trong e phuc vu cho hoat ong che bien trai cay say an lien va ban ra. b. c. Sieu th mua nong san t nong Ca nhan thu mua lua cua ngi dan va ban ra. nong dan va ban ra. d. a, b va c eu sai. 94/ Trng hp nao sau ay thuoc

dien nop thue GTGT:


216

a. b. lai. c.

Cong ty A ban san pham bao Ngan hang B cho vay va thu tien Cong ty cho thue tai chnh C cho

hiem nhan tho.

thue TSC. d. Cong ty D ban dch vu Internet. 95/ Trng hp nao sau ay khong thuoc dien nop thue GTGT: a. b. Hoat ong quang cao tren ai Hoat ong quang cao tren truyen phat thanh. hnh. c. Xuat ban sach giao khoa. d. a, b va c eu ung. 96/ Trng hp nao sau ay thuoc dien chu thue GTGT: a. Nhap khau n trang. b. Chuyen giao cong nghe ra nc ngoai.
217

c. d.

Van chuyen hanh khach cong Hang hoa tam nhap - tai xuat

cong. trong thi han. 97/ Hang hoa nao sau ay chu thue GTGT: a. b. c. d. O to di 24 cho ngoi nhap O to di 24 xuat khau. a va b eu sai. a va b eu ung. khau vao trong nc.

98/ Cong ty nop thue GTGT theo phng phap khau tr co hoat ong mua ban vang, th: a. Hoat ong mua ban vang phai hach toan rieng va ke khai nop thue theo phng phap trc tiep. b. Hoat ong mua ban vang phai hach toan chung va ke khai nop thue theo phng phap khau tr.
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c. vang. d.

Khong phai ke khai nop thue

GTGT oi vi hoat ong mua ban Cong ty c chon phng an a

hoac b. 99/ Doanh nghiep kinh doanh san pham khong chu thue GTGT, khi ban san pham trong nc: a. vao. b. ra. c. d. Phai tnh thue GTGT au ra va a, b va c eu ung. c khau tr thue GTGT au vao. Khong phai tnh thue GTGT au Khong phai tnh thue GTGT au ra, nhng c khau tr thue GTGT au

100/ Thue suat thue GTGT hien hanh Viet Nam gom cac mc thue suat: a. b. 5%, 10% 0%,10%, 20%
219

c. d.

0%, 5%, 10% 0%, 5%, 10%, 20%

101/ Doanh nghiep san xuat san pham khong chu thue GTGT, khi xuat khau th: a. b. c. d. Chu thue suat 0%. c khau tr thue au vao. a va b eu ung. a va b eu sai.

102/ Mc thue suat GTGT 0% c ap dung trong trng hp: a. b. c. d. Hang hoa do n v san xuat Hang hoa uy thac xuat khau. Hang hoa khong chu thue GTGT a, b va c eu ung. trc tiep xuat khau ra nc ngoai.

do c san xuat trc tiep xuat khau.

103/ Trng hp nao sau ay ap dung thue suat thue GTGT 0%.
220

a. Trc tiep xuat khau. b. Uy thac xuat khau. c. d. Ban hang hoa cho DN trong khu che a, b va c eu ung. Trng hp nao sau ay khong xuat.

104/

c ap dung thue suat thue GTGT 0%. a. Muoi xuat khau. b. c. d. Van tai hang hoa t Sai Gon Chuyen giao cong nghe ra nc Hoat ong xay dng cong trnh cua sang Nhat Ban. ngoai. doanh nghiep che xuat. 105/ Trng hp nao sau ay ap dung thue suat thue GTGT 0%. a. b. Khach san cho doanh nghiep che Doanh nghiep A ban xang cho xe xuat thue phong hoi ngh. cua doanh nghiep che xuat.
221

c.

Hang hoa xuat khau e ban tai

hoi ch trien lam hang tai nc ngoai. d. a, b va c eu ung. 106/ San pham A thuoc nhom co thue suat GTGT 10%, th se ap dung mc 10%: a. b. c. d. 107/ th: a. b. c. d. Khong chu thue GTGT au ra. c khau tr thue au vao. a va b eu sai. a va b eu ung. Khi n v san xuat ban ra. Khi nhap khau. khi n v thng mai ban ra. a, b va c eu ung. Cong ty kinh doanh san pham

khong chu thue GTGT, khi xuat khau

222

108/ Doanh nghiep ban san pham chu thue GTGT di hnh thc tra gop, thi iem tnh thue GTGT au ra la: a. tien. b. c. d. Thi iem ngi mua tra tien Thi iem chuyen quyen s Thi iem chuyen giao quyen lan au tien. dung san pham. s hu san pham. 109/ Doanh nghiep ban san pham chu thue GTGT di hnh thc tra gop, th gia tnh thue GTGT au ra: a. b. Khong bao gom thue GTGT va Khong bao gom thue GTGT va khong bao gom lai tra gop. nhng bao gom lai tra gop neu thi gian thanh toan tren 12 thang Thi iem ngi mua tra u

223

c.

Khong bao gom thue GTGT va

khong bao gom lai tra gop neu thi gian tra gop di 12 thang. d. b va c ung.

110/ Doanh nghiep tieu thu san pham chu thue GTGT thong qua ai ly ban ung gia, thi iem tnh thue GTGT au ra la: a. b. Khi xuat hoa n luc giao hang Khi ai ly tieu thu c san cho ai ly. pham hoac khi ai ly thanh toan tien cho doanh nghiep. c. Khi xuat hoa n vao cuoi thang can c vao so san pham ai ly tieu thu c. d. a va c eu ung.

111/ Thue GTGT ang ap dung tai Viet Nam co bao nhieu phng phap tnh thue?
224

a. b. c. d.

1 phng phap. 2 phng phap. 3 phng phap. 4 phng phap.

112/ Doanh nghiep A tieu thu san pham chu thue GTGT thong qua ai ly ban ung gia, doanh nghiep A tnh thue GTGT au ra theo: a. Gia ban cha thue GTGT cua ai ly + Tien hoa hong cha thue GTGT cua ai ly. b. ly c. ly. d. Gia ban a co thue GTGT cua ai ly. Gia ban cha thue GTGT cua ai - Tien hoa hong cha thue GTGT Gia ban cha thue GTGT cua ai

cua ai ly.

225

113/ Doanh nghiep A la ai ly ban san pham ung gia vi n v B e hng hoa hong, doanh nghiep A: a. Tnh thue GTGT au ra tren tien hoa hong c hng cha bao gom thue GTGT. b. c. GTGT. d. Tnh thue GTGT au ra khi n v B ap dung phng phap khau tr. 114/ Doanh nghiep san xuat san pham chu thue TTB, khi xuat khau th san pham o: a. b. Khong chu thue TTB, nhng chu Khong chu thue TTB va khong thue GTGT. chu thue GTGT. Khong phai tnh thue GTGT au Tnh thue GTGT au ra theo tien ra oi vi tien hoa hong c hng. hoa hong c hng bao gom thue

226

c. vao. d. GTGT.

Khong chu thue GTGT au ra

nhng c khau tr thue GTGT au Chu thue TTB va chu thue

115/ Doanh nghiep san xuat san pham chu thue TTB, khi ban vao th trng trong nc th: a. b. c. ra. d. GTGT. 116/ Doanh nghiep A ban xe o to 4 cho ngoi cho C.ty B, sau o C.ty B xuat khau xe O to, vay:
227

Tnh thue GTGT au ra theo gia Tnh thue GTGT au ra theo gia Khong phai tnh thue GTGT au Tnh thue GTGT au ra theo gia

ban cha co thue TTB va GTGT. ban cha co thue GTGT.

ban bao gom ca thue TTB va thue

a. suat b.

C.ty B c ap dung mc thue thue GTGT 0% oi vi xe o to Doanh nghiep A c ap dung

xuat khau. mc thue suat thue GTGT 0% oi vi xe o to ban cho C. ty B. c. Doanh nghiep A ch c ap dung mc thue suat thue GTGT 0% khi C.ty B a xuat khau. d. C.ty B ch c ap dung thue suat thue GTGT 0% oi vi o to xuat khau neu doanh nghiep A la n v trc tiep san xuat o to. 117/ Doanh nghiep A uy thac cho C.ty B xuat khau o to 16 cho ngoi do doanh nghiep A san xuat, vay: a. Xe O to c ap dung mc thue suat thue GTGT 0% neu nc nhap khau co ky hiep nh u ai thue nhap khau vi Viet Nam.

228

b.

Xe O to khong c ap dung

mc thue suat thue GTGT 0% neu nc nhap khau cha ky hiep nh u ai thue thue nhap khau vi Viet Nam. c. d. Xe O to c ap dung mc a, b va c eu ung. thue suat thue GTGT 0%.

118/ Chon cau phat bieu sai: a. Gia tnh thue GTGT oi vi trng hp gia cong la gia ban cha thue GTGT cua n v giao gia cong. b. Gia tnh thue GTGT hang hoa nhap khau la toan bo chi ph thc te phat sinh tnh en ca nhap khau au tien a bao gom thue nhap khau. c. thu. d. Gia tnh thue GTGT cua hang hoa chu thue TTB ban trong nc la gia Thue GTGT la mot loai thue gian

229

ban cha bao gom thue GTGT nhng a bao gom thue TTB. 119/ Chon cau phat bieu ung: a. b. Thue suat thue GTGT c quy nh Thue suat thue GTGT c quy nh phan biet theo san pham. phan biet theo loai hnh kinh te va nganh nghe kinh doanh. c. Thue suat thue GTGT c quy nh phan biet theo nguon goc xuat x hang hoa. d. a, b va c eu ung. 120/ Doanh nghiep san xuat san pham chu thue GTGT, dung san pham nay e tieu dung noi bo khong phuc vu san xuat kinh doanh th doanh nghiep: a. Tnh thue GTGT au ra theo gia tnh thue GTGT cua pham ban ra cung loai, cung thi iem.

230

b. ra. c. bo. d.

Khong phai tnh thue GTGT au Tnh thue GTGT au ra theo chi ph

san xuat ra san pham tieu dung noi Ch tnh thue au ra khi viec

tieu dung xay ra ngoai doanh nghiep. 121/ Doanh nghiep san xuat san pham chu thue GTGT, dung san pham nay e a. ra. b. c. Tnh thue GTGT au ra theo chi ph Tnh thue GTGT au ra theo gia san xuat ra san pham tang. tnh thue GTGT cua pham ban ra cung loai, cung thi iem. d. Ch tnh thue au ra khi ngi nhan la ca nhan. tang (khong theo chng trnh khuyen mai) th doanh nghiep: Khong phai tnh thue GTGT au

231

122/ Chon cau phat bieu ung: oi vi hang hoa dung e khuyen mai theo chng trnh a ang ky: a. b. c. d. Khong tnh thue GTGT au ra; nhng Khong tnh thue GTGT au ra; khong Tnh thue GTGT au ra; phai lap a, b va c eu sai. Doanh nghiep A kinh doanh san phai lap hoa n. ghi hoa n. hoa n.

123/

pham chu thue GTGT, co mua san pham A chu thue GTGT, co hoa n GTGT, dung san pham A e tang di hnh thc khuyen mai (a ang ky vi a. c quan chc nang) th doanh nghiep A: Khong phai tnh thue GTGT au ra va c khau tr thue GTGT au vao oi vi san pham A.

232

b.

Tnh thue GTGT au ra theo gia

mua va c khau tr thue GTGT au vao cua san pham A. c. Tnh thue GTGT au ra theo gia tnh thue GTGT cua pham ban ra cung loai, cung thi iem va c khau tr thue GTGT au vao oi cua san pham A. d. Tnh thue GTGT au ra nhng c khau tr thue GTGT au vao cua san pham A. 124/ Doanh nghiep A san xuat san pham chu thue GTGT, dung san pham nay e trao oi vi n v B, th doanh nghiep A: a. Tnh thue GTGT au ra theo gia tnh thue GTGT cua pham ban ra cung loai, cung thi iem. b. Ch tnh GTGT au ra khi n v B ap dung phng phap tnh thue GTGT khau tr.
233

c. d.

Tnh thue GTGT au ra theo chi ph a va b ung.

san xuat ra san pham trao oi.

125/ Doanh nghiep A san xuat san pham chu thue GTGT, khi xuat san pham e tieu dung noi bo th: a. Khong tnh thue GTGT au ra va khong c khau tr thue GTGT au vao cua hang hoa, dch vu dung san xuat san pham nay. b. Tnh thue GTGT au ra theo gia tnh thue cua san pham cung loai nhng khong c khau tr thue GTGT au vao cua hang hoa, dch vu dung san xuat san pham nay. c. Khong tnh thue GTGT au ra, nhng c khau tr thue GTGT au vao cua hang hoa, dch vu dung san xuat san pham nay. d. Tnh thue GTGT au ra theo gia tnh thue cua san pham cung loai va
234

c khau tr thue GTGT au vao cua hang hoa, dch vu dung san xuat san pham nay. 126/ Doanh nghiep A nhan gia cong san pham chu thue GTGT cho n v B, th: a. Doanh nghiep A khong phai tnh thue GTGT au ra oi vi doanh thu nhan gia cong. b. Doanh nghiep A tnh thue GTGT au ra theo gia nhan gia cong khong bao gom GTGT. c. Doanh nghiep A tnh thue GTGT au ra theo gia ban cha thue GTGT cua n v B. d. Doanh nghiep A tnh thue GTGT au ra khi n v B ap dung phng phap khau tr. 127/ Doanh nghiep t nhan co hoat ong cho thue van phong th doanh nghiep nay:
235

a. b.

Phai tnh thue GTGT au ra theo Khong phai tnh thue GTGT au

gia cho thue a co thue GTGT. ra oi vi hoat ong cho thue van phong. c. d. Ch tnh thue GTGT au ra neu Phai tnh thue GTGT au ra theo ngi i thue la doanh nghiep. gia cho thue cha co thue GTGT. 128/ Cong ty A giao cho ai ly 10.000

SPA (chu thue TTB, chu thue GTGT) vi gia ban a co thue GTGT theo quy nh la 90.750 /sp. Hoa hong ai ly c hng 2% tren gia ban bao gom thue GTGT. Cuoi ky ai ly tieu thu c 95% san pham c giao va a xuat tra lng hang cha tieu thu c ong thi thanh toan 80% tien ban hang cho A. C.ty A a thanh toan toan bo tien hoa hong cho ai ly. ai ly nop thue GTGT
236

theo phng khau tr. Thue suat thue GTGT SPA 10%, thue suat thue TTB SPA la 25%. Thue GTGT au ra cua cong ty A: a. 78.375.000 b. 61.446.000 c. 62.700.000 d. 86.212.500 129/ Doanh nghiep A nhan gia cong

1.000 SP A (chu thue TTB, chu thue GTGT) cho khu che xuat vi gia gia cong cha co thue GTGT la 5.000 /sp, gia ban tren th trng cua pham gia cong la 50.000 /sp; ong thi Doanh nghiep A ban 500 SP B do DN A san xuat vi gia ban cha thue GTGT la 36.000 /sp. Thue suat thue GTGT SPA va SPB eu la 10%, thue suat thue TTBA = 25%. Thue GTGT au vao c khau tr la 1 trieu ong. Thue GTGT doanh nghiep A phai nop:
237

a.

Khong

phai

nop

thue

GTGT

b. - 500.000 c. 1.383.333 d. 800.000

130/ Doanh nghiep A san xuat ru thuoc, ban ru trong nc vi gia bao gom thue GTGT la 33.000 /chai (thue suat thue GTGT ru 10%, thue suat thue TTB ru 25%), thue GTGT au ra: a. b. c. d. 25.000 /chai * 10%. 30.000 /chai * 10%. 33.000 /chai * 10%. (30.000 /chai + 30.000 /chai *

20%) * 10%. 131/ Doanh nghiep thng mai A ban ru trong nc vi gia bao gom thue GTGT la 66.000 /chai (thue suat thue

238

GTGT ru 10%, thue suat thue TTB ru 25%), thue GTGT au ra: a. b. c. d. 50.000 /chai * 10%. 66.000 /chai * 10%. 70.000 /chai * 10%. 60.000 /chai * 10%.

132/ Doanh nghiep A ban xe moto vi gia cha thue GTGT la 20 tr suat thue GTGT mo to (thue va 10%)

khuyen mai cho ngi mua tien le ph trc ba, thue GTGT au ra: a. b. c. d. (20 tr + Ph trc ba) * 10%. 20 tr * 10%. (20 tr - Ph trc ba) * 10%. Le ph trc ba * 10%.

133/ Doanh nghiep B ban cho khu cong nghiep 10.000 SP A vi gia ban cha thue GTGT la 18.150 /sp (A thuoc dien chu thue TTB, thue suat 65%; chu thue GTGT, thue suat 10%), ong thi
239

s dung 100 SP A e tang, tong thue GTGT au ra la: a. b. c. d. 10.000 SP * [18.150 /SP / (1 + 10%)] * 10.100 SP * [18.150 /SP / (1 + 10%)] 10.000 SP * [18.150 /SP / (1 + 65%)] * 10.000 SP * 18.150 /SP * 10% + 100 SP 10%. * 10%. 10%. * 18.150 /SP * 10%. 134/ Doanh nghiep A ban cho doanh

nghiep xuat khau C: 10.000 SP B, gia ban a co thue GTGT la 99.000 /sp. Doanh nghiep C a tra lai 1.000 san pham do kem chat lng. San pham B thuoc dien chu thue GTGT vi thue suat 10%. Tong thue GTGT au ra cua doanh nghiep A la: a. 10.000 SP * 99.000 /SP * 0%. b. 10.000 SP * 90.000 /SP * 10%. c. 9.000 SP * 90.000 /SP * 10%.
240

d. 9.000 SP * 99.000 /SP * 0% 135/ Ong A cho doanh nghiep B thue nha cua ong, thi gian 10 thang vi gia cho thue 3 tr/thang, ong A: a. b. Phai tnh thue GTGT oi vi Khong tnh nop thue GTGT oi doanh thu t viec cho thue nha. vi doanh thu t viec cho thue nha v cho thue nha khong thuoc dien chu thue GTGT. c. Khong tnh thue GTGT oi vi doanh thu t viec cho thue nha v cho thue nha nay la cua ca nhan. d. Khong tnh thue GTGT oi vi doanh thu t viec cho thue nha v thi gian cho thue di 12 thang. 136/ Chng t nao sau ay c dung e khau tr thue GTGT au vao cua doanh nghiep: a. Hoa n GTGT.
241

b. c. d.

Hoa

Ban

hang

thong

thng. T khai hang hoa nhap khau. a va c ung.

137/ Chng t nao sau ay c dung e khau tr thue au vao cua doanh nghiep: a. b. c. d. Bang ke hang hoa mua vao. Chng t nop thue GTGT thay T khai hang hoa nhap khau. a va c ung.

cho ben nc ngoai.

138/ Chng t nao sau ay c dung e khau tr thue au vao cua doanh nghiep: a. b. Hoa n GTGT. Chng t thanh toan ac thu

c phep ghi gia thanh toan la gia a co thue GTGT (hoa n ac thu).

242

c. Chng t nop thue gia tr gia tang khau nhap khau. d. a, b va c eu ung.

139/ Chng t nao sau ay c dung e khau tr thue au vao cua doanh nghiep: a. Hoa n GTGT, hoa n Ban hang thong thng do Bo tai chnh phat hanh; hoa n GTGT do doanh nghiep t in, hoa n ac thu, chng t nop thue khau nhap khau. b. c. in. d. Hoa n GTGT do Bo tai chnh phat hanh, hoa n GTGT do doanh nghiep t in, hoa n ac thu, chng t nop thue khau nhap khau. Hoa n GTGT do Bo Tai chnh phat Cac loai hoa n do Bo Tai chnh hanh. phat hanh, hoa n do doanh nghiep t

243

140/ Chng t nao sau ay khong c dung e khau tr thue au vao cua mot cong ty xuat khau hang nong san: a. b. c. d. Bang ke mua rau qua kem phieu Bang ke mua vai tho cam kem Bang ke mua o go kem phieu chi a, b va c eu ung. chi va hp ong. phieu chi va hp ong. va hp ong.

141/ Chon cau phat bieu ung. a. Thue GTGT au vao c khau tr la thue GTGT cua hang hoa, dch vu mua vao trong ky tng ng vi so lng thc s dung. b. Thue GTGT au vao c khau tr la thue GTGT cua hang hoa, dch vu trc tiep nhap khau hoac trc tiep mua cua ngi san xuat trong nc.

244

c. d.

Thue GTGT c khau tr la thue Thue GTGT au vao c khau tr

GTGT au vao. la thue GTGT cua hang hoa, dch vu mua vao trong ky phuc vu cho SXKD hang hoa, dch vu chu thue GTGT. 142/ Doanh nghiep X trong khu cong

nghiep, co mua sat thep, vat lieu xay dng (co hoa n GTGT, thanh toan qua ngan hang) e xay dng nha e xe va nha an gia ca. Thue GTGT nay se: a. c khau tr toan bo. b. c khau tr theo thi gian s dung cua TSC. c. Khong c khau tr. d. a, b va c eu ung. 143/ Doanh nghiep A san xuat san pham chu thue GTGT, khi mua nguyen

245

lieu phuc vu san xuat co hoa n GTGT, th doanh nghiep A c khau tr: a. b. Can c vao so lng nguyen Can c vao so lng nguyen lieu s dung trong ky. lieu cau thanh trong san pham a tieu thu. c. Can c vao so lng nguyen lieu ton au ky + so lng nguyen lieu mua trong ky. d. Can c vao so lng nguyen lieu mua vao trong ky. 144/ Doanh nghiep A san xuat mat hang chu thue GTGT, co phat sinh mot t hoa n GTGT au vao ngay 25/12/200n nhng doanh nghiep bo sot cha ke khai khau tr t hoa n nay trong ky tnh thue thang 12/200n, vay doanh nghiep A:

246

a.

Khong c ke khai khau tr

t hoa n nay vao ky tnh thue thang 01/200(n+1) b. n c. c ke khai khau tr t hoa nay vao ky tnh thue thang

01/200(n+1). Doanh nghiep ch c ke khai khau tr t hoa n nay vao ky tnh thue thang 01/200(n+1) khi co s ong y cua c quan thue. d. 145/ a, b va c eu sai. Doanh nghiep A san xuat san

pham chu thue GTGT, nhap khau xe Oto 12 cho ngoi e dung cho bo phan san xuat, doanh nghiep A a nop thue GTGT khi nhap khau, trong thi gian ke khai thue GTGT th thue GTGT a nop: a. b. c khau tr thue au vao. c tnh vao gia von san

pham ban ra.


247

c. Oto. d. 146/

c tnh vao nguyen gia xe c tnh vao chi ph san xuat. Doanh nghiep A nhap khau

nguyen lieu thuoc dien chu thue GTGT e san xuat san pham chu thue GTGT, doanh ngiep A: a. c khau tr thue au vao ngay sau khi nop t khai nhap khau cho Hai quan. b. c khau tr thue au vao khi thc te co dung nguyen vat lieu vao san xuat. c. d. c khau tr thue au vao khi a, b va c eu ung. a nop thue GTGT khau nhap khau.

147/ Doanh nghiep A nhap khau nguyen lieu thuoc dien chu thue GTGT e san xuat san pham B khong chu

248

thue a. b.

GTGT

ban

trong

nc,

doanh

nghiep A: Khong phai nop thue GTGT khi Nop thue GTGT khi nhap khau nhap khau. va thue GTGT nay c tnh vao gia nhap kho cua nguyen lieu. c. Nop thue GTGT khi nhap khau va thue GTGT nay c khau tr thue au vao. d. Nop thue GTGT khi nhap khau va thue GTGT nay c tnh vao chi ph Ban hang. 148/ Doanh nghiep A nhap khau Oto 12 cho ngoi thuoc e phuc vu san xuat san pham B khong chu thue GTGT, doanh nghiep A: a. Khong phai nop thue GTGT khi nhap khau Oto.

249

b.

Nop thue GTGT khi nhap khau

Oto va thue GTGT nay c khau tr thue au vao. c. Nop thue GTGT khi nhap khau Oto va toan bo thue GTGT nay c tnh vao gia von san pham ban ra trong nam. d. Nop thue GTGT khi nhap khau Oto va thue GTGT nay c tnh vao nguyen gia xe Oto. 149/ Doanh nghiep A san xuat san pham B khong chu thue GTGT co nhap khau xe O to 14 cho ngoi phuc vu Ban hang, doanh nghiep A: a. b. c. d. Nop Nop Nop thue thue thue nhap nhap nhap khau, khau, khau, thue thue thue TTB, khong nop thue GTGT. GTGT, khong nop thue TTB. TTB, thue GTGT. Nop thue nhap khau.
250

150/

Mot lo hang nhap khau thuoc

dien chu thue TTB, c giam thue nhap khau. Gia tnh thue GTGT cua hang nhap khau la: a. Gia tnh thue nhap khau + mc thue nhap khau cha giam + mc thue TTB. b. Gia tnh thue nhap khau + mc thue nhap khau con phai nop sau khi a c giam + mc thue TTB. c. Gia tnh thue nhap khau + mc thue nhap khau con phai nop sau khi a c giam. d. Gia tnh thue nhap khau + mc thue nhap khau cha c giam. 151/ Doanh nghiep va san xuat san pham chu thue GTGT va san pham khong chu thue GTGT, dch vu mua vao co hoa n GTGT va c dung chung cho nhng hoat ong tren nhng
251

doanh nghiep khong hach rieng c th: a. b. Khong c khau tr. c khau tr can c theo ty

le gia doanh so khong chu thue GTGT so vi tong doanh so. c. c khau tr can c theo ty le gia doanh so chu thue GTGT so vi tong doanh so. d. c khau tr can c theo ty le gia doanh so chu thue GTGT so vi doanh so khong chu thue GTGT. 152/ Doanh nghiep va san xuat san pham chu thue GTGT va san pham khong chu thue GTGT, neu vat lieu mua vao co hoa n Ban hang va c dung chung cho nhng hoat ong tren, nhng doanh nghiep khong hach rieng c th:

252

a.

c khau tr can c theo ty

le gia doanh so chu thue GTGT so vi tong doanh so. b. c. Khong c khau tr. c khau tr can c theo ty

le gia doanh so khong chu thue GTGT so vi tong doanh so. d. c khau tr can c theo ty le gia doanh so chu thue GTGT so vi doanh so khong chu thue GTGT. 153/ Doanh nghiep A nhap khau 10.000 m nguyen lieu B e gia cong thanh 5.000 san pham cung loai cho nc ngoai. Khi tra thanh pham gia cong th cong ty nc ngoai ch nhan 4.800 san pham; 200 san pham khong c ben nc ngoai nhan, doanh nghiep A a ban trong nc. Hoi thue GTGT phai nop khau nhap la bao nhieu? Biet rang tr gia tnh thue nhap khau cua nguyen lieu B la
253

10.000 /m, thue suat thue nhap khau nguyen lieu B 40%, thue suat thue GTGT 10%: a. b. c. d. 0,56 tr. 1,4 tr. 1, 96 tr. Khong phai nop thue GTGT.

154/ Doanh nghiep A nhap khau 10.000 m nguyen lieu B e san xuat thanh 5.000 san pham cung loai e xuat khau, tuy nhien doanh nghiep A ch xuat khau c 4.000 san pham trong thi han, 1.000 SP con lai doanh nghiep A a ban trong nc. Hoi thue GTGT phai nop khau nhap la bao nhieu? Biet rang tr gia tnh thue nhap khau cua nguyen lieu B la 10.000 /m, thue suat thue nhap khau nguyen lieu B 40%, thue suat thue GTGT 10%. : a. 2,8 tr.
254

b. c. d. 155/

33,6 tr. 5,6 tr. Khong phai nop thue GTGT. Doanh nghiep A nhap khau 6.000

chai ru, gia FOB quy ra tien Viet Nam la 120.000 /chai, I va F la 10.000 /chai. Thue suat thue nhap khau: 100%; thue TTB 50%, thue GTGT 10%. Thue GTGT khi nhap khau ru: a. b. c. d. 234.000.000 ong. 216.000.000 ong. 78.000.000 ong 156.000.000 ong Cong ty A san xuat hang tieu

156/

dung, trong thang co nhap khau 01 oto 7 cho ngoi phuc vu kinh doanh, gia tnh thue GTGT oi vi xe nhap khau nay la 2 ty ong, thue suat thue GTGT 10% (hoa n, chng t

255

thanh toan qua ngan hang ay u). Thue GTGT au vao c khau tr la: a. ty A. b. 200 trieu ong. c. 2.000 trieu ong. d. 160 trieu ong. 157/ Cong ty A co tnh hnh sau: ton kho au thang 50 SP B co hoa n GTGT; trong thang mua vao 1.000 SP B co hoa n GTGT va trong thang a xuat khau c 1.040 SP B, vay C.ty A c khau tr: a. b. c. khau. oi vi 1.000 san pham B mua 50 SP B ton + 1.000 SP B mua trong oi vi 1.040 SP B a xuat trong thang. thang. Khong xac nh c v cha biet phng phap nop thue GTGT cua cong

256

d. vao.

Khong c khau tr thue au

158/ Cong ty A chuyen kinh doanh san pham B chu thue GTGT: ton kho au thang 100 san pham B co hoa n GTGT, trong thang mua vao 2.000 san pham B co hoa n GTGT, so lng tieu thu trong thang: 0 san pham B, vay a. Cong ty A c khau tr thue GTGT au vao gom: 100 san pham B ton + 2.000 san pham B mua trong thang. b. c. Cong ty A khong c khau tr Cong ty A c khau tr thue thue au vao. GTGT au vao oi vi 2.000 san pham B mua trong thang. d. a, b va c eu sai.

257

159/ Doanh nghiep A co tnh hnh sau: thue GTGT cua bao b mua vao trong ky (co hoa n GTGT) s dung cho viec ong goi mat hang muoi la 100 tr. Doanh thu cua muoi xuat khau la 250 tr, doanh thu cua muoi tieu thu trong nc la 650 tr. Thue GTGT au vao c khau tr trong ky cua bao b la: a. Khong c khau tr. b. 100 tr. c. 100 tr * [250 tr/ (250 tr + 650 tr)]. d. 100 tr * [650 tr/ (250 tr + 650 tr)]. 160/ Cong ty thng mai kinh doanh cac mat hang thuoc dien chu thue GTGT, co mua lo hang A (co hoa n GTGT, thanh toan bang tien mat) nh sau: gia cha thue GTGT = 18 tr, thue GTGT = 1,8 tr, gia thanh toan 19,8 tr, chi ph thue van chuyen lo hang ve cong ty la 1,1 tr (hoa n ac thu), thue suat thue GTGT 10% ap dung cho tat ca cac
258

trng hp. Tong tien thue GTGT au vao c khau tr cua lo hang nay la : a. b. c. d. 1,8 tr. 1,9 tr. 2,1 tr. 0,1 tr.

161/ Cong ty thng mai kinh doanh cac mat hang thuoc dien chu thue GTGT, co mua lo hang A (co hoa n GTGT, a c thanh toan bang tien mat) nh sau : gia cha thue GTGT = 300 tr, thue GTGT = 30 tr, gia thanh toan 330 tr. Chi ph thue van chuyen lo hang ve cong ty la 1,1 tr (co hoa n Ban hang), thue suat thue GTGT 10% ap dung cho tat ca cac trng hp. Tong Tien thue GTGT au vao c khau tr cua lo hang nay la : a. 30 tr. b. 30,1 tr.
259

c. [(330 tr + 1,1 tr ) / (1 + 10%)] * 10% d. Khong c khau tr. 162/ Chon cau phat bieu sai: a. Thue GTGT la loai thue co ky tnh thue la thang (tr trng hp nhap khau). b. C s kinh doanh vang bac, a quy, ngoai te khong c ap dung phng phap tnh thue GTGT khau tr. c. d. San pham muoi chu thue GTGT San pham muoi chu thue GTGT khi khau kinh doanh thng mai. xuat khau 163/ Doanh nghiep ap dung phng

phap tnh thue khau tr neu co so thue GTGT au vao cha khau tr het trong thang th: a. c chuyen sang khau tr tiep trong thang sau.

260

b.

c chuyen sang khau tr tiep

trong thang sau nhng thi gian khau tr toi a khong qua 12 thang. c. Khong c chuyen sang khau tr tiep trong thang sau neu thang sau khong phat sinh thue au vao. d. a, b va c eu ung

164/ Thi gian e ke khai bo sung oi vi cac hoa n GTGT au vao b bo sot cua doanh nghiep toi a la: a. 6 thang, ke t thang phat sinh cua hoa n b bo sot, nhng khong qua 01 nam tai chnh. b. c. 6 thang, ke t thang phat sinh Tuy vao tnh hnh chap hanh phap cua hoa n b bo sot. luat thue cua c s san xuat kinh doanh. d. Doanh nghiep xuat khau mi c ke khai bo sung.

261

165/ Doanh nghiep A co t hoa n GTGT au vao hp phap phat sinh trong thang 5/200n. Thi iem ke khai khau tr thue GTGT cua t hoa n nay co the la: a. T 01/07/200n en 31/011/200n. b. T 01/06/200n en 20/11/200n. c. T 01/06/200n en 01/11/200n. d. a, b va c eu sai. 166/ Doanh nghiep A co so thue GTGT phai nop cua thang 12/200n: + 100 tr; so thue GTGT phai nop cua thang 01/200(n+1): - 150 tr, vay doanh nghiep A: a. Chuyen so thue cua thang 12/200n sang can tr vi so thue cua thang 01/200(n+1) va nop them 50 tr. b. Nop thue cua thang 12/200n, thue cua thang 01/200(n+1) chuyen sang can tr vao thang 02/200(n+1). c. c chon 01 trong 02 cach tren
262

d.

a, b va c eu sai

167/ Doanh nghiep kinh doanh san pham chu thue GTGT trong nc, c hoan thue khi: a. b. Co so thue au vao cha khau Co so thue au vao cha khau tr het lien tuc t 03 thang tr len. tr het lien tuc t 03 thang tr len tnh trong thi gian 06 thang cuoi nam. c. Co so thue au vao cha khau tr het lien tuc t 03 thang tr len tnh trong thi gian 06 thang au nam. d. Co so thue au vao cha khau tr het lien tuc t 03 thang tr len tnh trong thi gian 01 nam. 168/ Doanh nghiep co xuat khau hang hoa, c hoan thue khi: a. Co thue GTGT au vao cua hang hoa xuat khau cha khau tr het trong 01 thang t 200 tr tr len.
263

b.

Co thue GTGT au vao cua

hang hoa xuat khau cha khau tr het trong 03 thang t 200 tr tr len. c. len. d. a va c ung. Co thue GTGT au vao cha khau tr het t 03 thang lien tuc tr

169/ Chon cau phat bieu ung: a. C s nop thue GTGT theo phng phap trc tiep co so thue au vao t 3 thang lien tuc tr len cha c khau tr het se c xet hoan thue GTGT. b. C s nop thue GTGT theo phng phap khau tr co so thue au vao cha khau tr het t 3 thang lien tuc tr len trong 1 nam dng lch c xet hoan thue GTGT. c. C s kinh doanh nop thue GTGT theo phng phap khau tr se c xet hoan thue trong moi quy.
264

d.

C s kinh doanh vang bac, a quy,

ngoai te khong c xet hoan thue GTGT. 170/ Chon cau phat bieu ung oi vi cong ty xuat nhap khau: a. Khong phai nop thue GTGT hang thang v thue GTGT au ra luon nho hn thue GTGT au vao. b. c hoan thue GTGT neu so thue GTGT au vao cua hang hoa xuat khau t 3 thang lien tuc tr len cha c khau tr t 200 tr tr len. c. c hoan thue GTGT neu so thue GTGT au vao cua hang hoa xuat khau t 6 thang lien tuc tr len cha c khau tr t 200 tr tr len. d. c hoan thue GTGT neu so thue GTGT au vao cua hang hoa xuat khau trong thang cha c khau tr t 200 tr tr len.

265

171/ Doanh nghiep san xuat san pham chu thue GTGT bang nguyen lieu A, trong thang co tnh hnh sau: - Nguyen lieu A ton kho au thang, co hoa n GTGT, so lng 1.000 kg, n gia mua cha thue GTGT 1,4 tr, thue suat 10%. - Nguyen lieu A mua trong thang, co hoa n GTGT, so lng 5.000 kg, n gia mua cha thue GTGT 1,5 tr/Kg, thue suat 10%. - Trong thang dung 4.500 kg nguyen lieu A phuc vu san xuat. So thue GTGT au vao c khau tr trong thang, biet doanh nghiep ap dung phng phap nhap trc-xuat trc: a. b. c. d. 665 tr 675 tr 890 tr 750 tr

266

172/ Tai Doanh nghiep X san xuat SP A chu thue TTB vi thue suat 25%, thue suat thue GTGT 10%, trong thang co tnh hnh sau: 1. Uy thac xuat khau 4.000 SP A, gia ban tai ca khau Viet Nam 50.000 /SP. 2. Ban cho cong ty thng mai 2.000 SP A, gia ban cha thue GTGT: 47.500 /SP. 3. Ban qua ai ly 3.000 SP A vi gia cha thue GTGT la 50.000 /SP; hoa hong cho ai ly 10% tren gia ban cha thue GTGT. 4. Trc tiep ban le 2.000 SP A, gia ban cha thue GTGT: 48.750 /SP. Thue GTGT au ra cua doanh nghiep X trong thang: a. 32,75 tr b. 54,25 tr c. 34,25 tr d. 27,4 tr

267

173/ Doanh nghiep kinh doanh san pham A chu thue GTGT vi thue suat 10%, trong thang co tnh hnh sau: - Ban 1.000 san pham A, n gia cha thue GTGT 0,5 tr/SP, ch mi thu 80% tien hang, con 20% se thu vao thang sau. - Xuat khau trc tiep 2.000 san pham A, gia FOB quy ra tien Viet Nam 0,55 tr/SP. - Uy thac xuat khau 1.500 san pham A, gia uy thac xuat khau FOB quy ra tien Viet Nam 0,56 tr/SP. - Ban le 500 san pham A, n gia cha thue GTGT 0,51 tr/SP, va xuat trao oi vat t 100 san pham A. So thue GTGT au ra trong thang: a. b. c. d. 70,6 tr 80,6 tr 164,6 tr 154,6 tr

268

174/ Tai mot doanh nghiep trong thang co tnh hnh sau: - Ton au thang 100 san pham A, co hoa n GTGT vi gia mua cha thue GTGT 120.000 /SP. - Mua 200 san pham A, co hoa n GTGT vi gia mua cha thue GTGT 130.000 /SP. - Mua vao 150 san pham B, co hoa n ban hang vi gia mua 110.000 /SP. - Dch vu mua vao phuc vu kinh doanh, co hoa n GTGT vi gia mua cha thue GTGT 20 tr. - Trong thang ban c 260 SP A vi gia ban cha thue GTGT 160.000 /SP; ban c 120 SP B vi gia cha thue GTGT 130.000 /SP. Thue suat thue GTGT tat ca hang hoa, dch vu ke tren 10%. Doanh nghiep ap dung phng phap nhap trc, xuat trc.

269

174.1/ Thue GTGT au vao c khau tr a. b. c. d. 4,6 tr 5,1 tr 4,8 tr 6 tr

174.2/ Thue GTGT au ra a. b. c. d. 4,16 tr 1,56 tr 5,72 tr 5,27 tr

174.3/ Thue GTGT doanh nghiep phai nop a. b. 0,62 tr 1,12 tr

c. 0,92 tr d. 2,12 tr

270

175/ Tai cong ty thng mai A, trong thang co tnh hnh sau: - Ban ra: + Ban 1.000 SP C vi gia cha thue GTGT 100.000 /SP, thue suat thue GTGT 10%. + Ban 2.000 SP F vi gia cha thue GTGT 120.000 /SP, thue suat thue GTGT 10% - Tnh hnh mua vao: + SP C la san pham C.ty A nhan lam ai ly ban ung gia cho C.ty B e hng hoa hong, hoa hong cha thue GTGT cong ty A c hng la 10% tren gia ban cha thue GTGT cua SP C. Trong ky C.ty A nhan c 1.200 SP C kem hoa n GTGT cua C.ty B, ghi gia cha thue GTGT 100.000 /SP. + SP F mua trong ky 2.100 SP, co hoa n GTGT gia mua cha thue GTGT 100.000 SP, thue suat thue GTGT 10%.

271

+ Vat t, dch vu mua trong ky phuc vu kinh doanh co hoa n GTGT, gia cha thue GTGT 20 tr, thue suat thue GTGT 10%. 175.1/ Thue GTGT au vao c khau tr a. b. c. d. 35 tr 23 tr 33 tr 21 tr

175.2/ Thue GTGT au ra a. 34 tr b. 25 tr c. 24 tr d. 35 tr 175.3/ So thue GTGT phai nop cua Cong ty A la: a. b. 2 tr - 1 tr
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c. d.

1 tr 4 tr

176/ Cong ty A trong cafe trong thang co tnh hnh sau: - Tnh hnh tieu thu: + Doanh thu ban cafe s che trong nc do cong ty trong 120 tr. + Doanh thu ban cafe hoa tan 3.1 s dung ngay do cong ty che bien 400 tr. + Doanh thu xuat khau cafe hat quy ra tien Viet Nam 300 tr. - Tnh hnh mua vao: tong thue GTGT au vao c khau tr trong thang la 20 tr. Thue suat thue GTGT cafe 3.1 la 10%, cafe s che va cafe hat khau kinh doanh thng mai la 5%. So thue GTGT Cong ty A phai nop la: a. b. c. 26 tr 20 tr 50 tr
273

d.

41 tr

177/ Doanh nghiep thng mai X, trong thang co tnh hnh sau: * Mua vao 1. Nhap khau 01 TSC, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam 300 tr (gia CIF). 2. Nhap khau 1.000 san pham A, gia mua tai ca khau nhap au tien cua Viet Nam quy ra tien Viet Nam: 40.000 /SP (gia CIF). 3. Mua 8.000 san pham B trong nc, co hoa n GTGT, gia mua cha thue GTGT 220.000 /SP. 4. Vat t, dch vu mua vao phuc vu kinh doanh, co hoa n GTGT vi gia cha thue GTGT 60 tr * Ban ra 1. Ban 900 san pham A, gia ban cha thue GTGT 180.000 /SP.

274

2. Ban 7.400 san pham B, gia cha thue GTGT 290.000 /SP. Thong tin bo sung - Thue suat thue nhap khau san pham A 100%, TSC 83%. - Thue suat thue tieu thu ac biet: san pham A 65%; TSC 50%; san pham B 65% - Cong ty a nop ay u cac loai thue khau nhap khau. 177.1/ Thue GTGT au vao c khau tr: a. c. d. 277,55 tr 195,2 tr 271,55 tr b. 144,9 tr

177.2/ Thue GTGT phai nop: a. b. 85,9 tr 46,75 tr


275

c.

35,6 tr

d. -46,75 tr 178/ C.ty kinh doanh xe may co tnh hnh kinh doanh trong thang nh sau: 1. Ban 5 chiec Wave vi gia cha thue GTGT 16 tr va 10 chiec AirBlade vi gia cha thue GTGT 40 tr. 2. Tong thue GTGT au vao c khau tr trong ky la 15 tr; trong o co 01 t hoa n GTGT mua mu bao hiem phuc vu chng trnh khuyen mai (a c ang ky theo quy nh) vi tien thue GTGT 1 tr. 3. Moi xe Wave hoac AirBlade tieu thu c tang khuyen mai 01 mu bao hiem tr gia cha thue GTGT 30.000 . Thue suat thue GTGT mat hang xe may, non bao hiem la 10%. Thue GTGT cong ty phai nop trong ky:

276

a. b.

[(5 * 16 tr + 10 * 40 tr + + 15 * [5 * 16 tr + 10 * 40 tr] * 10% - (15 tr

30.000 ] * 10% - 15 tr. -1 tr). c. [(5 * 16 tr + 10 * 40 tr ] - 15 tr. d. [(5 * 16 tr + 10 * 40 tr] * 10% - 15 tr 179/ C s hach toan phu thuoc cua doanh nghiep nop thue GTGT theo phng phap khau tr, ong tren a ban tnh cung vi ni ong tru s chnh th: a. b. Ke khai nop thue GTGT tai ni Khong phai ke khai nop thue GTGT ong c s hach toan phu thuoc. tai ni ong c s hach toan phu thuoc, ch ke khai tai tru s chnh. c. Ch ke khai nop thue GTGT tai ni ong c s hach toan phu thuoc khi c s hach toan phu thuoc co hoat ong mua ban hang hoa, dch vu.

277

d.

Ch ke khai nop thue GTGT tai

ni ong c s hach toan phu thuoc khi c s hach toan phu thuoc co hoat ong mua ban hang hoa, dch vu va co so sach ke toan. 180/ C s hach toan phu thuoc cua doanh nghiep nop thue GTGT theo phng phap khau tr ong tren a ban tnh khac vi ni ong tru s chnh th: a. b. Ke khai nop thue GTGT tai ni Khong phai ke khai nop thue GTGT ong c s hach toan phu thuoc. tai ni ong c s hach toan phu thuoc, ch ke khai tai tru s chnh. c. Ch ke khai nop thue GTGT tai ni ong c s hach toan phu thuoc khi c s hach toan phu thuoc co hoat ong mua ban hang hoa, dch vu. d. Ch ke khai nop thue GTGT tai ni ong c s hach toan phu thuoc khi
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c s hach toan phu thuoc co hoat ong mua ban hang hoa, dch vu va co so sach ke toan.

279

THUE THU NHAP DOANH NGHIEP

181/ Thue thu nhap doanh nghiep la: a. b. c. d. Thue gian thu. Thue trc thu. Thue tieu dung. Thue tai san.

182/ oi tng nop thue thu nhap doanh nghiep la: a. Doanh nghiep Nha nc, doanh nghiep t nhan, cong ty co phan, cong ty trach nhiem hu han. b. c. d. Hp tac xa Doanh nghiep co von au t a, b va c eu ung

nc ngoai

183/ oi tng thuoc dien khong phai nop thue thu nhap doanh nghiep la:
280

a. b. c. d.

Cac trng dan lap, t thuc. To chc kinh te cua n v s Hp tac xa. a, b va c eu sai.

nghiep.

184/ Doanh nghiep A ban san pham cho cong ty B, doanh nghiep A xac nh doanh thu: a. C.ty B. b. c. d. Khi nhan c chng t nhap Khi chuyen giao quyen s hu a, b va c eu ung. kho t C.ty B. hang hoa cho C.ty B. Khi nhan c tien thanh toan t

185/ Doanh nghiep san xuat san pham chu thue TTB va chu thue GTGT, khi ban san pham trong nc th doanh thu e tnh thue thu nhap doanh nghiep:

281

a. b. c. d.

Gia ban bao gom ca thue TTB Gia ban cha bao gom thue Gia ban cha bao gom thue a, b va c eu ung.

va thue GTGT. TTB va thue GTGT. GTGT, nhng bao gom thue TTB.

186/ Doanh nghiep san xuat san pham chu thue TTB, khi xuat khau th doanh thu e thue thu nhap doanh nghiep: a. b. c. d. Gia ban tren hp ong ngoai Gia ban bao gom thue TTB va Gia ban cha bao gom thue a, b va c eu sai. thng. thue GTGT. TTB va thue GTGT.

187/ Doanh nghiep ban san pham chu thue GTGT theo phng thc tra gop th

282

doanh thu e tnh thue thu nhap doanh nghiep: a. b. c. d. Gia ban cha bao gom thue Gia ban bao gom lai tra gop Gia ban bao gom thue GTGT, GTGT nhng bao gom lai tra gop. va bao gom thue GTGT nhng cha bao gom lai tra gop. Gia ban cha bao gom lai tra gop va cha bao gom thue GTGT. 188/ Doanh nghiep A nhan gia cong hang hoa cho doanh nghiep B, doanh thu e tnh thue thu nhap doanh nghiep cua doanh nghiep A la: a. b. c. d. Gia ban cha bao gom thue Gia nhan gia cong bao gom Gia nhan gia cong cha bao gom a, b va c eu sai.
283

GTGT cua doanh nghiep B. thue GTGT cua doanh nghiep A. thue GTGT cua doanh nghiep A.

189/ Doanh nghiep A ban 1.000 SP C cho C.ty thng mai B (doanh nghiep A cha thu tien), cuoi thang C.ty B ch ban lai c 900 SP C, vay doanh nghiep A: a. SP. b. SP. c. Ch tnh doanh thu khi nhan u tien thanh toan cua cong ty B ung bang so lng 1.000 SP. d. Ch tnh doanh thu khi nhan u tien thanh toan cua cong ty B ung bang so lng 900 SP. 190/ Doanh nghiep A ban 1.000 san pham C cho cong ty xuat nhap khau B (doanh nghiep A cha thu tien), vay doanh nghiep A: a. SP.
284

Tnh doanh thu theo so lng 900 Tnh doanh thu theo so lng 1.000

Tnh doanh thu theo so lng 1.000

b. c. d.

Ch

tnh doanh thu khi nhan u

tien thanh toan 1.000 SP t C.ty B. Ch tnh doanh thu khi C.ty B xuat a, b va c eu ung. khau het 1.000 SP.

191/ Doanh nghiep A ban 1.000 san pham C cho cong ty B, nhng co 100 san pham C khong ung quy cach nen cong ty B a tra lai, vay doanh nghiep A: a. Tnh doanh thu theo so lng 1.000 san pham, 100 san pham b tra lai tnh vao chi ph. b. c. d. Tnh doanh thu theo so lng 900 a va b eu ung. a va b eu sai. san pham.

192/ Doanh nghiep A dung phieu xuat kho giao 1.000 san pham C cho ai ly ban ung gia, cuoi thang ai ly ch
285

ban c 900 san pham C, vay doanh nghiep A: a. SP. b. Tnh doanh thu = doanh so ban 900 san pham C - (tr) hoa hong tra cho ai ly. c. Ch tnh doanh thu khi nhan u tien thanh toan cua ai ly theo so lng 900 san pham C. d. Tnh doanh thu theo so lng 900 san pham C. 193/ Doanh nghiep A nhan lam ai ly ban ung gia san pham C cho doanh nghiep B, vay doanh thu cua doanh nghiep A: a. b. Gia ban cha thue GTGT cua Tien hoa hong cha bao gom san pham C. thue GTGT. Tnh doanh thu theo so lng 1.000

286

c. d.

Tien hoa hong + gia ban san Gia ban bao gom thue GTGT

pham C cha thue GTGT. cua san pham C. 194/ Doanh nghiep A dung san pham chu thue GTGT e tang (khong phai khuyen mai) th doanh nghiep A: a. Tnh doanh thu cua san pham nay theo doanh thu cua san pham cung loai phat sinh cung thi iem. b. c. d. Khong tnh doanh thu oi vi san Tnh doanh thu cua san pham Tnh doanh thu cua san pham pham nay. nay theo gia von. nay theo gia ban bao gom thue GTGT cua san pham cung loai phat sinh cung thi iem. 195/ Cong ty Thuy An giao ai ly

10.000 SPA (chu thue TTB, chu thue


287

GTGT), gia ban cua ai ly bao gom thue GTGT theo quy nh la 90.750 /sp. Cuoi ky ai ly ban c 95% san pham va a xuat tra san pham cha tieu thu c, ong thi thanh toan 80% tien ban hang cho Thuy An. - C.ty Thuy An a thanh toan toan bo tien hoa hong cho ai ly vi mc 2% tren gia ban cha thue GTGT. Thue suat thue GTGT SPA 10%, thue suat thue TTB la 25%. Doanh thu cong ty Thuy An trong trng hp nay: a. b. c. d. 783.750.000 ong. 862.125.000 ong. 844.882.500 ong. 675.906.000 ong.

196/ Mot tai san c xac nh la tai san co nh phai thoa man ieu kien theo quy nh:

288

a. b. c. d.

Co gia tr t 10 tr tr len va Co gia tr tren 10 tr va thi Co gia tr tren 10 tr va thi

thi gian s dung tren 1 nam. gian s dung t 1 nam tr len. gian s dung tren 1 nam. Co gia tr t 10 tr tr len va thi gian s dung t 1 nam tr len. 197/ Phng phap trch khau hao tai san co nh cua doanh nghiep do: a. b. c. d. C quan thue quyet nh. C quan tai chnh quyet nh. Doanh nghiep la chon phu hp a, b va c eu ung.

vi quy nh.

198/ Khau hao tai san co nh cua doanh nghiep t nhan c tnh vao chi ph c tr e tnh thue thu nhap doanh nghiep oi vi:

289

a.

Tai san co nh co tham gia

SXKD va ng ten s hu la ten doanh nghiep. b. Tai san co nh co tham gia SXKD va ng ten s hu la ten chu doanh nghiep. c. d. a va b eu sai. a va b eu ung.

199/ Khau hao TSC phuc vu SXKD cua cong ty co phan c tnh vao chi ph c tr e tnh thue thu nhap doanh nghiep oi vi: a. b. c. d. TSC ng ten s hu la ten TSC ng ten s hu la ten TSC ng ten s hu la Chu a, b va c eu ung. giam oc cong ty. cong ty. tch hoi ong quan tr.

290

200/ Khau hao TSC cua cong ty c tnh vao chi ph c tr e tnh thue thu nhap doanh nghiep oi vi: a. b. TSC khong tham gia san xuat Tai san co nh a het thi kinh doanh. han khau hao nhng van ang s dung phuc vu san xuat kinh doanh. c. Phan khau hao vt mc quy nh cua Bo tai chnh nhng phu hp vi quy nh cua cong ty. d. a, b va c eu sai.

201/ Chi ph tien lng c tnh vao chi ph c tr e tnh thue thu nhap doanh nghiep cua cong ty co phan la khoan tien lng: a. Phu hp quy nh cua luat lao ong va tnh theo so phai tra cho ngi lao ong.

291

b.

Phu hp quy nh cua luat lao

ong va tat ca cac khoan tien thng. c. Phu hp quy nh cua luat lao ong va ch tnh theo so a thc tra cho ngi lao ong. d. Ch can can c vao hp ong lao ong. 202/ Chi ph tien lng c tnh vao chi ph c tr khi tnh thue thu nhap doanh nghiep: a. b. nhan. c. Lng cua thanh vien hoi ong quan tr nhng thanh vien nay khong tham gia ieu hanh kinh doanh. d. a, b va c eu sai. Lng thi vu. Lng cua chu doanh nghiep t

203/ Lng cua chu doanh nghiep t nhan:


292

a. tr. b.

Khong c tnh vao chi ph c c tnh vao chi ph c tr khi

chu doanh nghiep co tham gia trc tiep ieu hanh doanh nghiep. c. c tnh vao chi ph c tr khi co chng t chi va chu doanh nghiep co tham gia ieu hanh. d. a, b va c eu ung.

204/ C s kinh doanh c tnh vao chi ph c tr khi tnh thue thu nhap doanh nghiep: a. Thu lao tra cho sang lap vien C.ty co phan khong trc tiep tham gia ieu hanh SXKD. b. c. d. Tien lng cua chu doanh nghiep Chi tai tr cho giao duc. a, b va c eu ung. t nhan.

293

205/

C s kinh doanh khong c tnh

vao chi ph c tr e tnh thue thu nhap doanh nghiep khoan chi: a. b. c. d. Tien thue TSC hoat ong theo Chi au t xay dng c ban. Chi tra lai vay ngan hang phuc Chi tai tr cho giao duc. hp ong.

vu SXKD.

206/ Doanh nghiep c tnh vao chi ph c tr khi tnh thue thu nhap doanh nghiep oi vi: a. nang. b. BHXH, BHYT, BHTN, KPC thuoc trach nhiem cua doanh nghiep va tnh theo so a nop. c. trach BHXH, BHYT, BHTN, nop KPC thuoc cua doanh nhiem phai
294

BHXH, BHYT, BHTN, KPC tnh tren

toan bo so phai nop cho c quan chc

nghiep.

d.

a, b va c eu sai.

207/ Gia nhap kho nguyen lieu cua cong ty san xuat san pham chu thue GTGT: a. GTGT. b. GTGT. c. a va b ung tuy trng hp cong ty co xuat khau hay khong xuat khau san pham. d. a, b va c eu sai. Gia mua bao gom ca thue GTGT neu nguyen lieu mua vao co hoa n Gia mua cha bao gom thue GTGT neu nguyen lieu mua vao co hoa n

208/ Gia nhap kho nguyen lieu nhap khau khong thuoc dien chu thue GTGT cua Cong ty san xuat san pham chu thue GTGT: a. Gia tnh thue nhap khau + thue nhap khau + thue GTGT.
295

b. c. d.

Gia tnh thue nhap khau. Gia tnh thue nhap khau + thue a, b va c eu sai.

nhap khau.

209/ Gia nhap kho nguyen lieu nhap khau thuoc dien chu thue TTB va chu thue GTGT cua Cong ty san xuat san pham chu thue GTGT: a. b. TTB. c. d. Gia tnh thue nhap khau + thue a, b va c eu sai nhap khau + Thue TTB. Gia tnh thue nhap khau + thue Gia tnh thue nhap khau + Thue nhap khau + thue GTGT.

210/ Gia nhap kho nguyen lieu nhap khau a c giam mot phan thue nhap khau cua Cong ty chuyen san xuat san pham chu thue GTGT:

296

a.

Gia tnh thue nhap khau + thue

nhap khau (cha tr thue nhap khau c giam) b. Gia tnh thue nhap khau + thue nhap khau (a tr thue nhap khau c giam) c. Gia tnh thue nhap khau + thue nhap khau (a tr thue nhap khau c giam) + thue GTGT d. a, b va c eu ung

211/ Phng phap xuat kho nguyen lieu, thanh pham cua doanh nghiep do: a. b. c. d. Doanh nghiep quyet nh phu Do c quan thue quyet nh. a va b eu ung . a va b eu sai. hp vi quy nh.

212/ Gia xuat kho nguyen lieu cua doanh nghiep san xuat san pham chu thue GTGT:
297

a. b. hang. c. d.

Gia mua vao cha bao gom thue Gia mua a bao gom ca thue

GTGT neu mua vao co hoa n GTGT. GTGT neu mua vao co hoa n Ban a va b eu sai. a va b eu ung.

213/ Nguyen tac xac nh cac khoan chi ph khong c tr khi tnh thue thu nhap doanh nghiep la: a. Khong co hoa n, chng t theo quy nh hoac hoa n, chng t khong hp phap. b. c. d. Vt nh mc. Khong phai t nguon von kinh a, b va c eu ung.

doanh.

214/ Nguyen tac xac nh cac khoan chi ph c tr khi tnh thue thu nhap doanh nghiep la:
298

a. nh. b.

Co hoa n, chng t theo quy Co hoa n, chng t theo quy nh

va c lay t thu nhap sau thue thu nhap doanh nghiep. c. Phuc vu cho hoat ong san xuat kinh doanh. d. a va c ung. 215/ Khoan chi trang phuc lam viec cho ngi lao ong c tnh vao chi ph c tr neu: a. Doanh nghiep may san va cung cap cho ngi lao ong trong nh mc cho phep. b. phep. c. d. a va b eu ung. a va b eu sai. Chi trc tiep bang tien mat cho ngi lao ong trong nh mc cho

299

216/ Khoan chi khuyen mai cua doanh nghiep c tnh vao chi ph c tr: a. b. c. d. Theo so thc chi cua doanh nghiep. Theo mot mc khong che da Theo mot mc khong che da Theo mot mc khong che da tren doanh thu. tren chi ph. tren gia von. 217/ Chi tra lai tien vay von hoat ong san xuat kinh doanh c tnh vao chi ph c tr la: a. b. c. dan. d. a, b va c eu ung. Khoan vay t ngan hang thng Khoan vay t ngan hang thng Khoan vay t quy tn dung nhan mai co phan. mai nha nc.

300

218/ Khoan chi nao c tnh vao chi ph c tr: a. b. thue. c. vien. d. a, b va c eu sai. Chi tr cap kho khan cho nhan Chi xay dng nha xng. Chi nop phat do cham nop tien

219/ Khoan chi nao c tnh vao chi ph c tr: a. b. Cac khoan chi khong co hoa Cac khoan chi co hoa n n chng t. chng t va c lay t nguon quy khen thng phuc li e chi. c. d. Chi ung ho ong bao b lu lut. b va c ung.

220/ Khoan chi nao khong c tnh vao chi ph c tr:

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a. b. thue. c. d.

Chi nop phat do tra n vay ngan Chi nop phat do cham nop tien Chi nop phat do vi pham hp a, b va c eu ung.

hang qua han.

ong kinh te.

221/ Cong ty co phan khong c tnh vao chi ph c tr: a. b. c. d. So tien chi tra n goc tien vay Khau hao TSC au t bang tien Lng giam oc. a, b va c eu ung. ngan hang. vay ngan hang.

222/ Khoan chi nao c tnh vao chi ph c tr: a. b. c. Tra tien thue ca hang. Chi mua sam TSC. Chia co tc.
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d.

a, b va c eu ung.

223/ Khoan chi nao c tnh la chi ph c tr: a. Nop thue GTGT hang thang theo phng phap khau tr. b. Nop thue TNCN hang thang. c. Nop thue Mon bai. d. Nop thue TNDN tam tnh hang quy. 224/ Khoan chi nao c tnh la chi ph c tr toan bo: a. Nop thue TNCN. b. Nop thue xuat khau khi xuat khau hang hoa. c. Nop thue nhap khau khi nhap khau tai san co nh. d. a, b va c eu ung. 225/ Khoan chi nao c tnh la chi ph c tr toan bo cua cong ty san xuat ru:
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a. b. c.

Nop thue TTB khi ban ru trong Nop thue GTGT khi nhap khau ru Nop thue GTGT khi ban ru trong

nc. nguyen lieu. nc. d. a, b va c eu ung. 226/ Khoan chi nao sau ay c tnh la chi ph c tr: a. b. Tra n goc tien vay ngan hang Tra lai tien vay ngan hang qua phuc vu SXKD. han phuc vu SXKD. c. Tra chi ph nhap khau TSC. d. Nop tien phat do cham nop thue. 227/ Nam 200n, Cong ty A nhap khau ru trai cay, a nop ay u cac loai thue khau nhap khau. 60% lng ru nay c tieu thu trong ky tnh thue nam 200n (khong co ru
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ton kho au ky), thue la chi ph c tr khi tnh thue TNDN nam 200n la: a. b. c. TTB) d. a, b va c eu sai. 60% * (thue Nhap khau + thue 60% * (thue GTGT + thue TTB) 60% * (thue Nhap khau + thue GTGT).

228/ Nam 200n, C.ty A nhap khau ru trai cay va a nop ay u cac loai thue khau nhap khau. 60% lng ru nay c tieu thu trong ky tnh thue nam 200n (khong co ru ton kho au ky). Nam 200(n+1), C.ty A khong nhap khau them ru trai cay va tieu thu toan bo lng ru ton kho, thue la chi ph c tr khi tnh thue TNDN nam 200(n+1) la: a. b. 40% * (thue Nhap khau + thue 40% * (thue GTGT + thue TTB).
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GTGT).

c. d.

40% * (thue Nhap khau + thue a, b va c eu sai.

TTB).

229/ C s kinh doanh ban le (nop thue GTGT theo phng phap trc tiep) mua hang hoa vi hoa n GTGT nh sau: gia cha thue GTGT 60 tr, thue GTGT 6 tr, gia thanh toan 66 tr. Gia nhap kho cua hang hoa nay la: a. 60 tr. b. 66 tr. c. Cha xac nh v cha biet lng hang hoa tieu thu. d. a, b va c eu sai. 230/ Thang 03/200n, cong ty chuyen

san xuat hang det may, co mua 01 TSC (hoa n GTGT, chng t thanh toan qua ngan hang) phuc vu san xuat. Cau phat bieu nao sau ay la ung:
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a. Toan bo chi ph mua TSC la chi ph c tr cua nam 200n. b. c. Thue GTGT cua TSC la chi ph c Toan bo chi ph mua TSC tr i tr cua nam 200n. thue GTGT au vao c khau tr la chi ph c tr cua nam 200n. d. a, b va c eu sai. 231/ Cong ty TNHH chi tra cac khoan sau ay trong nam 200n (co u chng t hp phap): - Tra lng sau thue TNCN cho cong nhan trc tiep san xuat 3.800 tr va nop thue TNCN thay cho ho 200 tr. - Tra lng sau thue TNCN cho ngi lao ong thuoc bo phan ban hang va quan ly doanh nghiep 1.500 tr va nop thue TNCN thay cho ho 500 tr. - So lng san pham san xuat trong nam 200n a c tieu thu 60%. Chi ph

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tien lng c tr khi tnh thue TNDN trong nam 200n la: a. 4.400 tr. b. 3.600 tr. c. 6.000 tr. d. 5.300 tr. 232/ Cong ty co phan khong c tnh chi ph khau hao TSC vao chi ph c tr oi vi: a. b. c. d. Tai san co nh au t bang Tai san co nh thue hoat ong a va b eu sai. a va b eu ung. tien vay ngan hang. thong thng.

233/ Doanh nghiep Viet Nam co hoat ong au t ra nc ngoai, thu nhap e tnh thue thu nhap doanh nghiep cua doanh nghiep Viet Nam:

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a.

Thu nhap chu thue phat sinh

trong Viet Nam va thu nhap chu thue phat sinh ngoai Viet Nam. b. c. Thu nhap chu thue phat sinh Thu nhap chu thue phat sinh trong Viet Nam. trong Viet Nam va thu nhap chu thue phat sinh ngoai Viet Nam neu nc nay cha ky hiep nh tranh anh thue trung vi Viet Nam. d. Thu nhap chu thue phat sinh trong Viet Nam va thu nhap chu thue phat sinh ngoai Viet Nam neu doanh nghiep chuyen li nhuan ve Viet Nam. 234/ Doanh nghiep A co thu nhap phat sinh t hoat ong au t nc ngoai 1.500 tr (la thu nhap trc thue TNDN nc ngoai), thue suat thue TNDN nc ngoai 20% (nc nay a ky hiep nh tranh anh thue trung vi Viet Nam), thue suat thue TNDN
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cua Viet Nam 25%. Thue TNDN ma doanh nghiep A phai nop Viet Nam la: a. b. c. d. 1.500 tr * 25%. Khong phai nop thue TNDN tai [1.500 tr (1.500 tr * 20%)] * 25%. 1.500 tr * 25% - 1.500 tr * 20%.

Viet Nam.

235/ Doanh nghiep A co thu nhap phat sinh t hoat ong au t nc ngoai 1.500 tr (la thu nhap sau thue TNDN nc ngoai), thue suat thue TNDN nc ngoai 20% (nc nay a ky hiep nh tranh anh thue trung vi Viet Nam), thue suat thue TNDN cua Viet Nam 25%. Thue TNDN ma doang nghiep A phai nop Viet Nam la: a. b. c. 1.875 tr * 25%. 1.500 tr * 25%. 1.875 tr * 25% - 1.875 tr * 20%.
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d.

1.500 tr * 25% - 1.500 tr * 20%.

236/ Khoan thue nao sau ay c tnh vao chi ph c tr cua doanh nghiep san xuat san pham chu thue GTGT va chu thue TTB: a. b. c. d. Thue GTGT a nop khi nhap Thue GTGT a nop khi ban san Thue TTB a nop khi ban san a, b va c eu ung. khau nguyen lieu. pham. pham.

237/ Khoan thue nao sau ay c tnh vao chi ph c tr cua thu nhap doanh nghiep:
a. b. c. d.

Thue Tai nguyen. Thue TNDN. Thue TNCN. Thue GTGT au vao c khau tr.
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238/ Cong ty co phan co thue nhan vien ban hang, hp ong lao ong co thoa thuan ban vt lng co nh 3 trieu va khi doanh so mc 50 trieu ong/ngi/thang

ong/ngi/thang th ngi lao ong se c thng them 1% tren tong doanh so vt 50 trieu ong. Tien thng nay se: a. b. tr. c. li. d. Bu ap t thu nhap sau thue TNDN. 239/ Trong ky tnh thue TNDN, doanh nghiep t nhan ke khai chi ph tien lng nh sau: tong tien lng la 1.200 tr; trong o lng Giam oc do chu doanh nghiep thue ngoai: 60 tr, lng
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c tnh vao chi ph c tr. Khong c tnh vao chi ph c Bu ap t quy khen thng phuc

chu doanh nghiep: 80 tr, lng thue ngoai theo vu viec: 12 tr, lng bo phan ban hang khong co hp ong lao ong: 22 tr. Chi ph tien lng c tr: a. tr. b. c. d. 1.200 tr 22 tr. 1.200 tr 80 tr 22 tr. 1.200 tr 80 tr. 1.200 tr 60 tr 80 tr 12 tr 22

240/ Ngay 01 thang 01 nam 200n, cong ty A ky hp ong thue 01 tru s van phong vi thi han thue 05 nam: cong ty A phai tra trc toan bo so tien thue nha cua 05 nam la 500 trieu ong ngay khi ky ket hp ong. Chi ph thue nha c tr trong nam 200n cua cong ty A la: a. b. c. 80 trieu ong. 50 trieu ong. 100 trieu ong.
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d.

500 trieu ong.

241/ Doanh nghiep A nhap khau xe O to 4 cho e ban trong nc, doanh nghiep A a nop thue nhap khau, thue a. b. c. d. TTB, thue GTGT; vay doanh nghiep A: Tnh thue Nhap khau vao gia Tnh thue Nhap khau va thue Tnh thue Nhap khau, thue TTB Tnh thue TTB va thue GTGT von xe O to. TTB vao gia von cua xe O to. va thue GTGT vao gia von xe O to. vao gia von xe O to. 242/ Doanh nghiep A nhap khau 1.000 SP B va ch ban trong nc c 900 SP B, doanh nghiep A nop thue nhap khau, thue GTGT; vay doanh nghiep A:

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a.

Tnh thue Nhap khau vao gia

von trong ky tng ng vi 900 san pham B a ban. b. Tnh thue Nhap khau va thue GTGT vao gia von trong ky tng ng vi 900 san pham B a ban . c. d. Tnh toan bo thue Nhap khau Tnh toan bo thue Nhap khau vao gia von trong ky. va thue GTGT vao gia von trong ky. 243/ Thu nhap nao sau ay cua doanh nghiep a. b. tang. c. d. Thu nhap t tien phat do oi a, b va c eu sai. tac vi pham hp ong kinh te. khong chu thue thu nhap doanh nghiep: Thu nhap t chenh lech ty gia Thu nhap t qua bieu, qua do mua ban ngoai te.

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244/ Thu nhap chu thue khac e tnh thue thu nhap doanh nghiep cua la: a. b. nho. c. d. a va b eu ung. a va b eu sai. Thu nhap phu phat sinh trong qua Thu nhap theo giay ang ky kinh trnh san xuat kinh doanh. doanh nhng trong nam co doanh thu

245/ Cong ty co phan chuyen san xuat ao s mi, tnh vao thu nhap chu thue khac oi vi: a. b. c. d. Tien hoan thue GTGT. Thu nhap t ban vai phe lieu. a va b eu ung. a va b eu sai.

246/ Thue thu nhap doanh nghiep c ke khai tam nop: a. b. Theo tng thang. Mot nam 01 lan vao cuoi nam.
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c. d.

Mot nam 01 lan vao au nam. Theo tng quy.

247/ Khi quyet toan thue thu nhap neu so thue theo quyet toan ln hn so thue a tam nop trong nam th: a. b. c. d. Doanh nghiep c hoan thue. Doanh nghiep c can tr vi a va b eu ung. a va b eu sai.

so thue cua ky tnh thue ke tiep.

248/ Khi quyet toan thue thu nhap neu doanh nghiep b lo th so lo nay: a. c chuyen sang can tr vi thu nhap chu thue cua ky ke tiep, thi gian chuyen lo khong qua 5 nam. b. Khong c chuyen sang can tr vi thu nhap chu thue cua ky ke tiep neu ky ke tiep van b lo, thi gian chuyen lo khong qua 5 nam. c. a va b eu ung.
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d.

a va b eu sai.

249/ Cong ty Thuy An giao cho ai ly 10.000 SPA (chu thue TTB, chu thue GTGT) vi gia ban cha thue GTGT theo quy nh la 82.500 /sp. Cuoi ky ai ly tieu thu c 95% san pham c giao va a xuat tra lng hang cha tieu thu c, ong thi thanh toan 80% tien ban hang cho Thuy An. - C.ty Thuy An a thanh toan toan bo tien hoa hong cho ai ly vi mc 2% tren gia ban cha thue GTGT. ai ly nop theo phng phap khau tr. Thue suat thue GTGT SPA 10%, thue suat thue TTB SPA la 25%. Chi ph hoa hong c tr cua cong ty Thuy An: a. 18,15 tr. b. 17,2425 tr. c. 13,794 tr. d. 15,675 tr.
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250/- Doanh nghiep A nhan gia cong 1.000 SP A cho doanh nghiep che xuat vi gia gia cong cha thue GTGT la 5.000 /sp va a xuat tra hang gia cong (gia ban san pham A tren th trng vi gia cha thue GTGT la 50.000 /sp). - Doanh nghiep A ban cho cong ty B 500 SP B do doanh ngiep A san xuat vi gia ban cha thue GTGT la 36.000 /sp, thue suat GTGT A va B eu la 10%, thue suat thue TTBA = 25%. Doanh thu cua doanh nghiep A: a. 68 tr. b. 23 tr. c. 23,5 tr. d. Cha xac nh c doanh thu v cha biet ben mua hang va ben giao gia cong a thanh toan cha.

319

251/ Cong ty thng mai A co mua lo hang (thanh toan bang tien mat) vi hoa n GTGT nh sau: gia cha thue GTGT 300 tr, thue GTGT 30 tr, gia thanh toan 330 tr. Chi ph thue van chuyen lo hang ve cong ty A la 1,1 tr (co hoa n Ban hang), va a tieu thu toan bo lo hang tren. Thue suat thue GTGT 10% ap dung cho cac trng hp. Tong chi ph c tr (gia von) cua lo hang nay: a. 301 tr. b. 301,1 tr. c. 331,1 tr d. 330 tr 252/ Cong ty thng mai A co mua lo hang (thanh toan bang tien mat) vi hoa n GTGT nh sau: gia cha thue GTGT 18 tr, thue GTGT 1,8 tr, gia thanh toan 19,8 tr; Chi ph thue van chuyen lo hang ve cong ty la 1,1 tr (hoa n
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ac thu) va a tieu thu toan bo lo hang tren. Thue suat thue GTGT 10% ap dung cho cac trng hp. Tong chi ph c tr (gia von) cua lo hang nay la: a. c. 22,2 tr. 23,1 tr. b. 19 tr. d. 21 tr. 253/ au nam 200n, C.ty Phong Huy ky hp ong vay cua ca nhan vi so tien 1 ty ong phuc vu kinh doanh, lai suat vay 16%/nam, thi gian vay 5 nam, hp ong hp phap. Biet rang lai suat c ban cua NHNN Viet Nam cong bo tai thi iem nay la 8%/nam. Chi ph lai vay c tnh vao chi ph c tr khi tnh thue TNDN phai nop trong nam 200n cua C.ty Phong Huy la: a. 320 tr b. 160 tr
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c. 120 tr d. 360 tr 254/ Trch chi ph cua mot DNTN nh sau: - Tien lng cong nhan san xuat 7.500 /sp, tong so san pham san xuat trong ky la 60.000 SP va a c tieu thu toan bo (khong co san pham ton kho au ky); - Tien lng bo phan quan ly doanh nghiep 600 tr; trong o co: 50 tr tien lng cua chu DNTN, 100 tr tien lng thang 13 va 80 tr tien lng cua nhan vien khong tuan thu cac qui nh cua Luat lao ong. - Tien lng bo phan ban hang 220 tr, trong o co 20 tr tien thng le, tet cho nhan vien ban hang. Xac nh chi ph tien lng c tr khi tnh thue TNDN cua doanh nghiep nay: a. 1.020 tr b. 1.270 trd
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c. 1.140 tr d. 1.120 tr 255/ Trch chi ph cua mot DNTN nh sau: - Tien lng cong nhan san xuat 7.500 /sp, tong so san pham san xuat trong ky la 60.000 SP va a c tieu thu 70% (khong co SP ton kho au ky). - Tien lng bo phan quan ly doanh nghiep 600 tr; trong o co 50 tr tien lng cua chu DNTN, 100 tr tien lng thang 13. - Tien lng bo phan ban hang 220 tr, trong o co 20 tr tien thng le, tet cho nhan vien ban hang. Xac nh chi ph tien lng c tr khi tnh thue TNDN cua DN nay: a. 1.065 tr. b. 714 tr. c. 774 tr d. 665 tr
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256/ DNTN xay dng nh mc tieu hao nguyen lieu san xuat hang det may la 0,2m nguyen lieu/spA. Thc te trong nam doanh nghiep a xuat kho 40.000 m nguyen lieu trc tiep san xuat 180.000 SPA. - Nguyen lieu ton kho au ky 10.000 m, gia nhap kho 8.000 /m. Trong ky doanh nghiep mua vao 40.000 m nguyen lieu vi gia thanh toan 8.400/m (co hoa n GTGT). - Hach toan hang ton kho bang phng phap nhap trc - xuat trc. Thue suat thue GTGT SP A la 10%, nguyen lieu la 5% Chi ph nguyen lieu c tr khi tnh thu nhap tnh thue TNDN trong trng hp nay: a. 332 tr. b. 320 tr.
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c. d.

298,4 tr. 288 tr.

257/ Doanh nghiep X san xuat san pham B, trong nam co tnh hnh sau: I. Tnh hnh tieu thu trong nam: 1. Xuat khau 20.000 SP B, gia CIF 52.000 /SP. I&F chiem 10% gia CIF. 2. Ban cho C.ty thng mai 25.000 SP B, gia ban cha thue GTGT 50.000 /SP. 3. Ban cho cong ty xuat nhap khau 20.000 SP B, gia ban cha thue GTGT 49.000 /SP. Tuy nhien, en 31/12 Cong ty xuat nhap khau ch xuat khau c 18.000 SP B. 4. Giao cho ai ly 20.000 SP B, ai ly ban ung gia theo hp ong vi doanh nghiep la 52.000 /SP (gia cha bao gom thue GTGT); hoa hong ai ly 5% tren gia ban cha thue GTGT. II. Chi ph phat sinh trong nam:

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1. Nguyen vat lieu trc tiep san xuat: 1.100 tr, trong o ton kho nam trc chuyen sang s dung nam nay l 100 tr. 2. Chi ph khau hao TSC: - Thuoc bo phan san xuat 440 tr, trong o co khau hao TSC thue tai chnh 40 tr. Thuoc bo phan quan ly doanh nghiep va ban hang 90 tr. 3. Chi ph tien lng thuoc bo phan san xuat 480 tr; bo phan QLDN va ban hang 230 tr. 4. Trch trc sa cha TSC thuoc bo phan san xuat 80 tr; tuy nhien, trong nam thc chi 78 tr. 5. Chi thanh toan tien hoa hong cho ai ly theo so san pham ai ly a tieu thu. 6. Chi ung ho ong bao b lu lut 18 tr. 7. Chi nop thue Mon bai, thue Nha at: 24 tr.
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8. Chi xay dng nha xng san xuat 200 tr. 9. Chi mua I va F cho san pham xuat khau. 10. Chi ph hp ly khac (a bao gom BHXH, BHYT va KPC): Thuoc bo phan san xuat: 502 tr; Thuoc bo phan quan ly doanh nghiep va ban hang: 260 tr. Tai lieu bo sung: - Cac khoan chi eu co hoa n, chng t. - Trong nam doanh nghiep san xuat c 100.000 SP B; san pham ton kho au nam: 1.000 SP, gia thanh san pham ton kho 27.000 /SP. San pham B khong thuoc dien chu thue TTB. - Doanh nghiep X hach toan hang ton kho theo phng phap nhap trc - xuat trc.

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- Tnh en cuoi 31/12, ai ly tieu thu 90% so lng san pham a giao, so tha a xuat tra doanh nghiep A. - Thue suat thue xuat khau 0%. - Thue suat thue TNDN: 25%. - Chi ph san xuat d dang au ky va cuoi ky khong ang ke. 257.1/ Doanh thu cua DN X la: a. b. c. d. 4.102 tr 4.108 tr 4.159,2 tr 4.206 tr

257.2/ Thue GTGT au ra cua DN X la: a. b. c. d. 420,6 tr 316,6 tr 306,8 tr 311,92 tr

257.3/ Gia thanh cua 01 san pham san xuat trong nam cua DN X la:
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a. b. c. d.

26.000 25.000 26.080 28.000

257.4/ Gia von cua tong san pham a tieu thu cua DN X la: a. b. c. d. 2.107 tr 2.323 tr 2.159 tr 2.267 tr

257.5/ Thu nhap chu thue TNDN cua DN X la: a. b. c. d. 1.274,2 tr 1.196,2 tr 1.292,2 tr 1.396,2 tr

258/ Trch tai lieu cua cong ty X chuyen san xuat ru, trong nam co tnh hnh sau:
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I. Tnh hnh hang hoa, dch vu mua vao trong nam: 1- Nhap khau 90.000 kg nguyen lieu A, gia CIF quy ra tien Viet Nam: 10.000 /kg. 2- Dch vu mua trong nc, co hoa n GTGT vi gia mua cha co thue GTGT 600 tr. 3-Vat lieu mua trong nc, co hoa n GTGT vi gia mua cha thue GTGT 1.400 tr. II. Tnh hnh tieu thu san pham trong nam: 1- Ban sy 60.000 chai vi gia ban cha thue GTGT 143.550 /chai. 2- Ban le 20.000 chai vi gia ban cha thue GTGT 144.540 /chai. 3- Giao cho ai ly 10.000 chai, gia ban cha thue GTGT cua ai ly theo hp ong vi cong ty X la 145.200 /chai; hoa hong ai ly 5% tren gia ban cha thue GTGT.
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III. Chi ph phat sinh trong nam: (cha bao gom cac loai thue c hach toan vao chi ph tr thue Mon bai va thue Nha at): 1- Xuat kho 80.000 kg nguyen lieu A nhap khau trong nam e phuc vu trc tiep san xuat. 2-Chi ph tien lng va cac khoan trch theo lng: - Thuoc bo phan san xuat 1.100 tr. - Thuoc bo phan quan ly doanh nghiep va ban hang 460 tr. 3- Chi ph khau hao tai san co nh: - Thuoc bo phan san xuat: 550 tr, trong o 20 tr la khau hao cua TSC thue tai chnh. - Thuoc bo phan quan ly doanh nghiep va ban hang: 180 tr, 4- Vat lieu mua trong nc: 60 % s dung cho san xuat; 20% s dung cho QLDN va ban hang.

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5- Dch vu mua trong nc: 70 % s dung cho san xuat; 30% s dung cho QLDN va ban hang. 6- Chi nop thue Mon bai, thue Nha at: 24 tr 7- Chi tra n goc tien vay ngan hang 200 tr. 8- Chi ph hp ly khac (bao gom ca hoa hong tra cho ai ly): - Thuoc bo phan san xuat: 270 tr - Thuoc bo phan quan ly doanh nghiep va ban hang: 220 tr. Thong tin bo sung: - Cac khoan chi eu co hoa n, chng t. - Thue suat thue TTB ru: 25% - Thue suat thue TNDN: 25%. - Thue suat thue GTGT cua ru, nguyen lieu A, vat lieu, dch vu: 10%.

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- Thue suat thue nhap khau nguyen lieu A: 10%, nguyen lieu A khong chu thue TTB. - Cong ty a nop ay u cac loai thue khau nhap khau va trong nc. - Trong nam san xuat c 100.000 chai ru, khong co ton kho au nam. - Chi ph san xuat d dang au ky va cuoi ky khong ang ke. - Tnh en 31/12, ai ly a tieu thu c 90% so ru c giao trong nam, so con tha a xuat tra cho cong ty X; ai ly ap dung phng phap thue GTGT trc tiep. 258.1/ Doanh thu trong nam cua Cong ty X la: a. b. c. d. 12.955,8 tr 12.810,6 tr 7.764 tr 14.091,66 tr
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258.2/ Thue GTGT au ra trong nam cua Cong ty X:: a. b. c. d. 1.295,58 tr 776,4 tr 1.409,166 tr 1.281,06 tr

258.3/ Thue GTGT phai nop trong nam cua Cong ty X: a. b. c. d. 996,58 tr 477,4 tr 982,06 tr 1.110,166 tr

258.4/ Tong gia von cua so san pham a tieu thu trong nam: a. b. c. d. 3.613,4 tr 8.660 tr 4595,46 tr 3.542,2 tr

334

258.5/ Thue tieu thu ac biet phai nop trong nam cua cong ty X: a. b. c. d. 5.103,8 tr 5.551,26 tr 2.562,12 tr 4.541,94 tr

258.6/ Thu nhap chu thue Thu nhap doanh nghiep trong nam cua cong ty X: a. b. c. d. 5.291,08 tr 7.853,2 tr 1.824,54 tr 2.606,6 tr

259/ Chon cau phat bieu ung: a. Ky tnh thue TNDN do doanh nghiep t chon, nhng toi a khong qua 15 thang. b. c. Ky tnh thue TNDN toi a khong Ky tnh thue TNDN toi a khong vt qua 15 thang. vt qua mot nam tai chnh.
335

d. a, b va c eu sai. 260/ Chon cau phat bieu ung: a. b. c. Ky tnh thue TNDN khong ngan hn Ky tnh thue TNDN toi thieu la 9 Ky tnh thue TNDN toi thieu la 60 3 thang. thang. ngay. d. a, b va c eu sai. 261/ C s hach toan phu thuoc cua doanh nghiep ong cung a ban tnh vi ni ong tru s chnh th phai ke khai nop thue TNDN: a. b. c. Ni ong c s hach toan phu Ch ke khai tai tru s chnh. Tai ni ong c s hach toan phu thuoc.

thuoc khi c s hach toan phu thuoc co hoat ong san xuat.

336

d.

Tai ni ong c s hach toan

phu thuoc khi c s hach toan phu thuoc co hoat ong mua ban hang hoa.

337

THUE THU NHAP CA NHAN

262/ Thue Thu nhap ca nhan la: a. b. c. d. Thue gian thu Thue tieu dung Thue tai san Thue trc thu

263/ Thue thu nhap ca nhan: a. b. c. d. Lam giam thu nhap cua ca Cau thanh trong gia hang hoa, a va b eu ung a va b eu sai nhan nop thue. dch vu ma ca nhan tieu dung.

264/ oi tng nop thue Thu nhap ca nhan: a. Ca nhan co thu nhap t tien lng, tien cong.
338

b. c. von d.

Ca nhan co thu nhap t san Ca nhan co thu nhap t cho vay a, b va c eu ung

xuat kinh doanh.

265/ Ca nhan c xac nh c tru tai Viet Nam th thu nhap chu thue Thu nhap ca nhan la: a. Nam. b. Nam. c. d. Thu nhap phat sinh tai Viet Nam. Thu nhap phat sinh trong thi gian Thu nhap phat sinh tai Viet Nam va thu nhap phat sinh ngoai Viet Thu nhap phat sinh ngoai Viet

co mat tai Viet Nam. 266/ Ca nhan c xac nh khong c tru tai Viet Nam phai nop thue Thu nhap ca nhan oi vi:

339

a. Nam. b. c. d.

Thu nhap phat sinh ngoai Viet Thu nhap phat sinh tai Viet Nam Thu nhap phat sinh tai Viet Nam. Thu nhap phat sinh trong thi gian

va thu nhap phat sinh ngoai Viet Nam.

co mat tai Viet Nam. 267/ Ca nhan c xac nh c tru tai Viet Nam phai thoa man ieu kien: a. Co mat tai Viet Nam t 182 ngay tr len tnh trong mot nam dng lch hoac trong 12 thang lien tuc ke t ngay au tien co mat Viet Nam. b. Co mat tai Viet Nam t 181 ngay tr len tnh trong mot nam dng lch hoac trong 12 thang lien tuc ke t ngay au tien co mat Viet Nam. c. Co mat tai Viet Nam t 184 ngay tr len tnh trong mot nam dng lch hoac trong 12 thang lien tuc ke t ngay au tien co mat Viet Nam.
340

d.

Co mat tai Viet Nam t 183

ngay tr len tnh trong mot nam dng lch hoac trong 12 thang lien tuc ke t ngay au tien co mat Viet Nam. 268/ Thue suat thue Thu nhap ca

nhan ap dung oi vi thu nhap t tien lng, tien cong cua ca nhan: a. b. c. d. phan. 269/ oi tng nop thue Thu nhap ca nhan cua Viet Nam la: a. Ca nhan la ngi c tru va khong c tru co phat sinh thu nhap chu thue. b. Nam.
341

Ty le % va luy tien toan phan. Ty le % va khong luy tien. Thu theo mot so tien co nh. Ty le % va luy tien tng

Ca nhan la ngi Viet Nam va

ngi nc ngoai sinh song Viet

c.

Ca nhan la ngi Viet Nam va

ngi nc ngoai co phat sinh thu nhap chu thue. d. Ca nhan la ngi c tru va khong c tru co phat sinh thu nhap Viet Nam 270/ Cac khoan c giam tr gia canh cua ca nhan khi xac nh thu nhap tnh thue Thu nhap ca nhan c ap dung oi vi: a. b. cong. c. d. Ca nhan co thu nhap t chuyen nhng von. Ca nhan co thu nhap chu thue. Ca nhan co thu nhap t nhan Ca nhan co thu nhap t kinh tha ke. doanh va thu nhap t tien lng, tien

271/ Doanh nghiep t nhan, kinh doanh san pham chu thue GTGT, trong nam
342

co phat sinh thu nhap chu thue, vay doanh nghiep nay nop cac loai thue: a. b. c. d. Thue GTGT va thue TNDN. Thue Mon bai, thue GTGT va Thue Mon bai, thue GTGT va

thue TNDN. Thue Thu nhap ca nhan. Thue Mon bai, thue GTGT, thue TNDN va Thue Thu nhap ca nhan. 272/ Ca nhan cho thue nha, trong nam co phat sinh thu nhap chu thue, vay ca nhan nay nop cac loai thue: a. b. c. d. Thue GTGT va thue TNDN. Thue GTGT va Thue Thu nhap

ca nhan. Thue Mon bai, thue GTGT, thue Thue Mon bai, thue GTGT va TNDN va Thue Thu nhap ca nhan. thue TNCN.

343

273/ Ong A co thu nhap t tien lng, tien cong trong mot thang la 10 tr (thu nhap a tr BHXH, BHYT), ong A co 2 ngi phu thuoc, vay ong A nop thue Thu nhap ca nhan la: a. b. c. d. 140.000 . 340.000 . 300.000 . a, b va c eu sai.

274/ Trong nam, ong A co 09 thang lam viec trong nc va 03 thang lam viec nc ngoai, thu nhap chu thue cua ong A: a. Nam. b. c. Thu nhap cua 03 thang nc Thu nhap cua 09 thang Viet ngoai. Nam + (cong) thu nhap cua 03 thang nc ngoai. Thu nhap cua 09 thang Viet

344

d.

Thu nhap cua 09 thang Viet

Nam (tr) thu nhap cua 03 thang nc ngoai. 275/ Ngi co thu nhap t trung thng khuyen mai phai nop thue thu nhap ca nhan: a. Tren toan bo so tien trung thng neu phan thng vt tren 10 tr. b. Tren toan bo so tien trung thng neu phan thng t 10 tr tr len. c. tr. d. oi vi phan thng t 10 tr. 276/ nhan thuoc: a. b. c. d. 01 ngi 02 ngi 03 ngi Khong gii han
345

oi vi phan thng vt tren 10

Ngi nop thue thu nhap ca c ke khai so ngi phu

275/ So tien c giam tr tnh cho 01 ngi phu thuoc: a. b. c. d. 500.000 600.000 1.600.000 1.900.000

346

PHAN III

BAI GIAI GI Y
Bai tap 1: 1. Thue xuat khau phai nop: = 50.000 SP C * 72 USD * 17.000 VND/USD + 50.000 SP D * 60 USD * 17.000 VND/USD * 1% + 10.000 SP C * 20 USD * 17.000 VND/USD * 1% = = 1.156 tr 80.000 SP A * 33 USD * 17.000 VND/USD + 15.000 USD * 17.000 VND/USD * 83% + 17.000 USD * 17.000 VND/USD + 30.000 SP E * 40 USD * 17.000 VND/USD * 5%
347

* 1%

2. Thue nhap khau phai nop: * 25%

+ 1.000 SP B * 30 USD * 17.000 VND/USD * 20% = 12.842,65 tr

Bai tap 4: Thue TTB phai nop: = 6.000 chai * [23.400 /c : (1 + 25%)] * + 1.050 chai * [23.400 /c : (1 + 25%)] * 25% + 2.000 chai * [25.200 /c : (1 + 25%)] * 25% + 90% * 4.000 chai * [ 24.000 /c : (1 + 25%)] * 5% + 800 chai * [24.600 /c : (1 + 25%)] * 25% = 64,29 tr 25%

Bai tap 6: Thue TTB phai nop: = [ 676 tr : (1 + 30%)] * 30%


348

+ [ 392 tr : (1 + 40%)] * 40% = 268 tr

Bai tap 10: 1.Thue GTGT au vao c khau tr: = 500 SP A * 110.000 /SP * 10% + 600 SP B * 85.000 /SP * 10% + 800 SP C * 21.000 /SP * 10% + 100 SP D * 20.000 /SP * 10% + [33 tr : (1 + 10%)] * 10% + [22 tr : (1 + 10%)] * 10% = = 17,48 tr 520 SP A * 150.000 /SP * 10% + 630 SP B * 120.000 /SP * 10% + 840 SP C * 40.000 /SP * 10% + 110 SP D * 35.000 /SP * 10% = = = 19,105 tr 19,105 tr - 17,48 tr 1,625 tr
349

2.Thue GTGT au ra

3.Thue GTGT phai nop

Bai tap 11 1.Thue GTGT au vao c khau tr = 200 NLA * 60.000 /kg * 10% + 300 NLB * 62.000 /kg * 10% + 250 VLC * 25.000 /kg * 10% + [44 tr : (1 + 10%)] * 10% + [33 tr : (1 + 10%)] * 10% + 15 tr * 10% = = = = = 12,185 tr 1.600 SPD * 160.000 /SP * 10% 25,6 tr 25,6 tr - 12,185 tr 13,415 tr 2.Thue GTGT au ra

3.Thue GTGT phai nop

Bai tap 12 1.Thue GTGT au vao c khau tr = 200 tr * 10%


350

+ 220 tr * 10% + 140 tr * 10% + 100 tr * 10% = = 66 tr 500 tr * 10% + 600 tr * 10% + 20.000 USD * 17.000 VND/USD * 0% = = = 110 tr 110 tr - 66 tr 44 tr 3. Thue GTGT phai nop 2. Thue GTGT au ra

Bai tap 13 1. Thue GTGT au vao c khau tr: = 01 Oto * 400 tr * (1+ 83%) * 10% + 300 T * 12 tr/T * 10% + 200 tr * 10% = = 453,2 tr 280 T * 19 tr/T * 0%
351

2. Thue GTGT au ra

+ 4.000 kg * 6.000 /kg * 0% + 3.500 SP * 15.000 /SP * 10% + 7.000 goi * 18.000/g * 0% = = = 5,25 tr 5,25 tr - 453,2 tr - 400,7 tr 3. Thue GTGT phai nop

Bai tap 16: 1.Thue GTGT: a. Thue GTGT au vao c khau tr: = 500 tr * (1+ 6%) * 10% + 4,5 tr + 12 tr + 0,2 tr + 14 tr * 10% = = 0% + 100.000 hop * 2.000 /h * 0%
352

71,1 tr 10.000 chai nc cham * 20.000 /c *

b. Thue GTGT au ra

+ 1.200 chai ru * 40.000 /c * 10% + 10.000 chai nc cham * 5.000 /c * 10% = = = = 25% = 9,6 tr 9,8 tr 9,8 tr - 71,1 tr - 61.3 tr 1.200 c * [40.000 /SP : (1 + 25%)] * c. Thue GTGT phai nop

2. Thue TTB:

Bai tap 20: 1. Doanh thu = 20.000 SP * 52.000 /SP + 25.000 SP * 50.000 /SP + 20.000 SP * 49.000 /SP + 20.000 SP * 90% * 52.000 /SP = 4.206 tr So lng san pham a tieu thu = 83.000 SP 2. Chi ph c tr
353

* Gia thanh san pham B: - Nguyen vat lieu = 1.100 tr - Khau hao TSC 440 tr - Tien lng 480 tr - BHXH, BHYT, KPC, BHTN = 480 tr * 22% 105,6 tr - Trch trc sa cha TSC = 78 tr - Chi ph khac = 510 tr = 2.713,6 tr Gia thanh 1 SP B san xuat trong nam = 2.713,6 tr/100.000 SP 27.136 /SP Gia von SP B a tieu thu = 1.000 SP * 27.500 /SP + 82.000 SP * 27.136 /SP = 2.252,652 tr *Chi ph QLDN, BH, Khac:
354

= =

Tong chi ph san xuat 100.000 SP B

- Khau hao TSC 90 tr - Tien lng 230 tr - BHXH, BHYT, KPC, BHTN = 230 tr * 22% 50,6 tr - Chi tra tien hoa hong cho ai ly

= =

= 20.000 SP * 90% * 52.000 /SP * 5% = 46,8 tr - Chi ung ho lu lut = 18 tr - Thue mon bai, ph .. 24 tr - Chi ph khac tr Cong 719,4 tr 3. Thu nhap chu thue TNDN = tr ) = 4.206 tr 2.972,052 tr
355

= = 260 =

4.206 tr (2.252,652 tr + 719,4

= = =

1.233,948 tr 1.233,948 tr * 25% 308,487 tr

4. Thue TNDN

Bai tap 21 1.Thue GTGT a.Thue GTGT au vao c khau tr: = 600 T * 3 tr/T * (1+ 10%) * 10% + 200 T * 4 tr/T * 10% + 2.000 lt * 10.000 /lt * 10% + 80 tr * 10% = = 288 tr 500 T * 6,5 tr/T * 10% + 300 T * 6,4 tr/T * 10% + 300 T * 6,45 tr/T * 10% = = = 710,5 tr 710,5 tr - 288 tr 422,5 tr
356

b.Thue GTGT au ra

c.Thue GTGT phai nop

2.Thue thu nhap doanh nghiep a.Doanh thu = 500 T * 6,5 tr/T + 300 T * 6,4 tr/T + 300 T * 6,45 tr/T = 7.105 tr So lng san pham a tieu thu = 1.100 Tan b. Chi ph c tr * Gia thanh san pham E: - Nguyen vat lieu = 1.700 tr - Khau hao TSC = 540 tr - Tien lng = 1.080 tr - Chi ph khac = 3.840 tr Gia thanh 1 tan SP E san xuat trong nam = 520 tr Tong chi ph san xuat 1.200 tan SPE = 600 l * 1,8 tr = 550 tr 10 tr

357

3.840 tr/1.200 tan

3,2 tr/T Gia von SPE a tieu thu = 1.100 T * 3,2 tr = 3.520 tr * Chi ph QLDN, BH, Khac: - Khau hao TSC 110 tr - Tien lng 380 tr - Chi ph tieu thu 100 tr - Chi khuyen mai 130 tr - Thue mon bai, thue Nha at = 14 tr - Chi ph khac tr Cong 874 tr c. Thu nhap chu thue = = 140 = = = =

358

= tr = = = =

7.105 tr (3.520 tr + 874 tr ) + 10 7.105 tr - 4.394 tr + 10 tr 2.721 tr 2.721 tr * 25% 680,25 tr

d. Thue TNDN

Bai tap 37 1.Thue GTGT a.Thue GTGT au ra = 10% + 10.000 h * 135.000 /h * 0% + 60.000 h * 90% * 135.430 /h * 10% = tr = = 10.200 tr * 10% 1.020 tr 1.207,2845 tr b. Thue GTGT au vao c khau 20.000 h * 136.300 /h * 10% + (10.000 h + 5.000 h) * 135.575 /h *

Vay thue GTGT phai nop


359

= = =

1.207,2845 tr 1.020 tr 187,2845 tr 20.000 h * [136.300 /h : (1 + 45%)] *

2. Thue TTB 45% + (10.000 h + 5.000 h)*[135.575 /h : (1 + 45%)]*45% + 60.000 h * 90% * [135.430 /h : (1 + 45%)] * 45% = 3.746,745 tr 3. Thue TNDN a. Doanh thu = 20.000 h * 136.300 /h + (10.000 h + 5.000 h)* 135.575 /h + 10.000 h * 135.000 /h + 60.000 h * 90% * 135.430 /h = 13.422,845 tr Tong so lng bia a tieu thu = 99.000 hop b. Chi ph c tr: * Gia von = 6.000 h * 90% * 40% * 136.300 /h
360

+ 93.000 h * 40% * 136.300 /h = 5.364,768 tr * Chi ph QLDN, BH, chi ph thue TTB, Khac: = = = = = = = 20% * 100.000 * 40% * 136.300 /h + 3.746,745 tr 4.837,145 tr 13.422,845 tr (5.364,768 tr + 13.422,845 tr - 10.201.913 tr 3.220,932 tr 3.220,932 tr * 25% 805,233 tr c. Thu nhap chu thue 4.837,145 tr )

d. Thue TNDN

Bai tap 40 1.Thue GTGT a. Thue GTGT au ra = 79.900 SP * 9.000 /SP * 10% + 39.800 SP * 19.000 /SP * 10% + 4.900 SP * 140.000 /SP * 10%
361

+ 69.800 SP * 40.000 /SP * 10% + 10 tr * 10% = tr = 80.000 SP * 6.000 /SP * 10% + 40.000 SP * 12.000 /SP * 10% + 5.000 SP * 130.000 /SP * 10% + 150 tr * 10% + 90 tr * 10% = = = 185 tr 496,33 tr 185 tr 311,33 tr Vay thue GTGT phai nop 496,33 tr b. Thue GTGT au vao c khau

2. Thue TNDN a. Doanh thu = 79.900 SP * 9.000 /SP + 39.800 SP * 19.000 /SP + 4.900 SP * 140.000 /SP + 69.800 SP * 40.000 /SP = 4.953,3 tr b. Chi ph c tr:
362

* Gia von = 2.000 SP * 5.600 /SP + 77.900 SP * + 5.000 SP * 11.000 /SP + 34.800 SP * 12.000 /SP + 4.900 SP * 130.000 /SP + 69.800 SP * 30.000 /SP = = = 3.682,2 tr 770 tr 10 tr 760 tr * Chi ph QLDN, BH, Khac: 6.000 /SP

c. Thu nhap chu thue = 4.953,3 tr (3.682,2 tr + 760 tr) + (10 tr - 5 tr) = 4.953,3 tr - 4.442,2 tr + 5 tr = 546,1 tr d. Thue TNDN = = 546,1 tr * 25% 136,525 tr

363

AA TRA N P N C GHIE M
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 d c d a d c b d. d a b d b a d a d c b d a a a a d d c b d a c b b 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 c b a d d b b a d c b a b b a a c a d b d a c b c d a d c b c d b 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 b a c b c a a b b d d a b c b a c b c d c d a c c c d d c a d a b

100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118

c c d d c c d b d a d b c a a b a c a

134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152

c a a b d d d d a d b a c b d c b c b

364

168 169 170 171 172 173 174.1 174.2 174.3 175.1 175.2 175.3 176 177.1 177.2 178 179 180 181

d d d d c b a c b b b a b a d d b a b