Bi 1 : cng ty A bn mt l hng X cho cng ty B vi gi bn c thu GTGT ca c l hng l 22 triu,

thu sut thu GTGT l 10%. Vy gi tnh thu ca l hng ny l bao nhiu?
Bi lm :
Gi tr tnh thu giao tng ca l hng :
Gi tnh thu gi tr gia tng cho l hng l 20.000.000 ().
Bi 2: Ca hng kinh doanh thng mi in t Hng Ph xut bn mt l hng ni cm in vi gi bn
800.000 /ci vi s lng l 5.000 ci. khuyn mi nhn dp khai trng ca hng quyt nh gim
gi bn i 5%. Vy gi tnh thu ca l hng ny l bao nhiu?
Gii:
Gi tnh thu ca mt ni cm in:
800.000 (800.000 x 0.05) = 760.000 .
Gi tnh thu ca l hng 5.000 ci:
760.000 x 5.000 = 3.800 tr..
Vy gi tnh thu ca c l hng ny l 3.800.000.000 ng.
Bi 3: DN thng mi Hng H c ti liu nh sau :
DN sn xut 4 sp A,B,C,D v tnh thu GTGT theo phng php khu tr :
Gi mua cha thu SP A : 9000 /sp, sp B 15.000 /sp, sp C 20.000 /sp, sp D 25.000 /sp. Vi thu sut
thu GTGT sp A 5%, sp B 10%,sp C 5%, sp D 0 %
Gi bn cha thu SP A : 15.000 /sp, sp B 20.000 /sp, sp C 30.000 /sp, sp D 35.000 /sp. Thu sut l
10 % trn mi mt hng. Hy tnh thu GTGT phi np ca tng mt hng
SP` Gi mua cha thu GTGT Thu GTGT u vo Tng gi mua phi thanh ton Gi bn cha thu
GTGT Thu GTGT u ra Tng gi bn Thu phi np
Thu sut Thu khu tr Thu sut Thu np
X 1 2 3=1*2 4=1+3 5 6 7=5*6 8=5+7 9=7-3
A 9 000 0,05 450 9 450 15 000 0,1 1 500 16 500 1 050
B 15 000 0,1 1500 16 500 20 000 0,1 2 000 22 000 500
C 20 000 0,05 1000 21 000 30 000 0,1 3 000 33 000 2000
D 25 000 0 0 25 000 35 000 0,1 3 500 38 500 3 500
Bi 5
Trong thng 12/2009 ti mt DN SX hng tiu dng c cc s liu sau:
I - Hng ha, dch v mua vo trong thng
1. s dng cho vic SX sp A:
a. Mua t cty X 15.000 kg nguyn liu vi gi cha thu GTGT l 70.000/kg
b. Mua t cty Y cn c theo ha n GTGT th tin thu GTGT l 370.000
c. Tp hp cc ha n bn hng trong thng tr gi hng ha, dich v mua vo l 500.000.000
2. s nh cho vic SX sp B:
a. Mua t cty M: tr gi hng ha, dch v mua vo cha thu GTGT l 120 triu
b. Mua t cty N: tr gi hng ha, dch v mua vo bao gm c thu GTGT l 330 triu
c. Tp hp cc ha m bn hng trong thng: tr gi hng ha, dch v mua vo l 350 triu
3. s dng chung cho SX 2 sp A v B th tp hp cc ha n GTGT, tr gi hng ha, dch v mua vo
cha thu GTGT l 510 triu
Tnh thu GTGT ca DN phi np trong thng.
I.Hng ha, dch v mua vo trong thng:

Good luck ^^

1. sn xut cho sn phm A:

Mua t cng ty X => thu phi np l
15000 x 70000 x 10% =105000000( ng)
Mua t cng ty Y => Thu GTGT phi np : 370000000(ng)
Tp hp ha n=> thu GTGT phi np l:
500000000x 10%= 50000000( ng)
Tng GTGT vo ca sn phm A l:
105 + 137 +50 =525 (triu)
2. sn xut sn phm B:
a.Mua t cng ty M => thu phi np l:
120 x 10%= 12(triu)
b.Mua t cng ty N => thu phi np l:
Gi tnh thu : = 300( triu)
=>Thu GTGT phi np : 300 x 10% = 30 (triu)
c. Tp hp ha n=> thu GTGT phi np l:
120 x 10% = 35 (triu)
=>Tng GTGT vo ca sn phm B l:
12 +30+ 35 = 77 (triu)
3.Dng chung cho c sn phm A v B l=> thu GTGT phi np l?
510 x 10%= 51(triu )
Vy tng thu GTGT vo = 525 + 77 +51= 653 ( triu)
II.Tiu th trong thng :
1.Sn phm A:
a. Thu GTGT ra phi np l:
120000x 130000x 10%= 1560000000( ng)
b.Trc tip xut khu => GTGT ra =0
c. Bn cho DN ch sut => GTGT =0
=>
2. Sn phm B
a.Bn cho cc i l bn l
Gi tnh thu GTGT =
Thu GTGT phi np l:
60000x 120000x 10%= 720( triu)
b.Bn cho cng ty XNK:
Gi tnh thu GTGT =
=>Thu GTGT phi np l:
136363,64 x 5000x10%= 68181818,18(ng)
Tng thu GTGT ra phi np ca sn phm B l 788181818,2 ( ng)
Tng thu GTGT u ra ca DN l:
1560000000+788181818,2=2348181818 ( ng)
Vy thu GTGT ca DN phi np l:
GTGTp= GTGTr GTGTv
= 2348181818 653000000= 1695181818 (ng)

Good luck ^^

Bi 8:
Trong k tnh thu, cng ty Imexco VN c cc ti liu sau:
Xut khu 15.000 sp X, gi FOB ca 1 n v sn phm l 5 USD. Thu GTGT u vo ca s sp trn
tp hp t cc ha n mua vo l 24 tr.
Nhn y thc XNK 1 l thit b ng b thuc loi trong nc cha sx c dng lm TSC cho d n
u t cu DN b tnh theo gi CIF l 20 triu USD, ton b l hng ny c min thu NK. Hoa hng y
thc l 5% tnh trn gi CIF
NK 500 sp Y, tr gi l hng trn hp ng ngoi thng v cc ha n chng t l 10.00 USD. Trong
thng cty tiu th ht s hng ny vi doanh thu cha thu l 180 tr.
Yu cu:
1. Xc nh xem n v trn phi np nhng loi thu g cho c quan no, vi s lng bao nhiu?
Bit: Thu sut thu XK sp X l 6%
Thu sut thu NK sp Y l 50%
Thu sut thu GTGT i vi hoa hng y thc l 10%
T gi 1USD = 19.000
2. Gi sa trong qu trnh bc xp khu vc Hi quan ca khu, s hng Y ni trn b va p v h hng.
Gi tr thit hi l 3000 USD, c Vinacontrol gim nh v xc nhn, c quan thu chp nhn, cho
gim thu v n v vn bn c ton b l hng vi doanh thu nh c. Hy tnh li s thu cty phi
np?
Bi lm
1.
* Thu XK phi np cho 15.000 spX l:
(15.000 x 5 x 19.000) x 0,06 = 85,5 tr.
Thu GTGT u vo c khu tr cho s sp X l 24 tr.
* Thu GTGT tnh cho hoa hng y thc :
(20.000.000 x 0,05 x 19.000) x 0,1 = 1.900 tr.
Thu GTGT u vo phi np cho l hng XNK:
(20.000.000 x 19.000) x 0,1 = 38.000 tr.
* Thu NK ca 500 sp Y l:
(10.000 x 19.000) x 0,5 = 95 tr.
Thu GTGT ca 500 sp Y nhp khu:
(10.000 x 19.000 + 95.000.000) x 0,1 = 28,5 tr.
Thu GTGT u ra ca 500 sp Y:
180.000.000 x 0,1 = 18 tr.
Vy thu XK phi np: 85,5 tr.
Thu NK phi np: 95 tr.
Thu GTGT phi np: (1900 + 38.000 + 28,5 + 18) 24 = 39.922,5 tr.
2.
Do s hng Y b h hng c gi tr thit hi 3000 USD nn:
Thu NK tnh cho l hng Y:
[(10.000 3000) x 19.000] x 0,5 = 66,5 tr.
Thu GTGT ca l hng Y nhp khu:
[(10.000 3000) x 19.000 + 66.500.000] x 0,1 = 19,95 tr.

Good luck ^^

Thu GTGT u ra ca l hng Y:

180.000.000 x 0,1 = 18 tr.
Vy Thu NK phi np: 66,5 tr.
Thu GTGT phi np: (1900 + 38.000 + 19,95 + 18) 24 = 30.913,95 tr.
Bi 9 :
Mt doanh nghip nh nc kinh doanh XNK c tnh hnh kinh doanh trong k tnh thu nh sau :
-Mua 200 tn go 5% tm ca cng ty thng mi d xut khu vi gi 3 tr/tn. n v xut khu uc
150 tn vi gi xut bn ti kho l 3,5tr/tn . chi ph vn chuyn xp d ti cng xut l 400.000 / tn .
ng thi s go cn li n v dng i 100 b linh kin xe my Dream II dng CKD1 t quc gia M
vi gi C l 900 USD/b .
-NK t quc gia N 500 chic iu ho nhit cng sut 90.000 BTU , gi FOB ti cng N l 400 USD /
chic , mua bo him ti cng ty bo him Bo Minh vi s tin l 1100USD cho ton b l hng , tin
cc vn ti hng t nc N v Si Gn l 1000 USD . n v bn c 200 chic vi gi 15 triu /
chic.
-Nhn u thc XNK cho cng ty A 2 xe vn ti chuyn dng theo hnh thc i thu v 2000 chai ru
Vodka . Gi CIF ca ru l 30 USD / chai v ca xe l 125.000 USD / chic .Hp ng thu cng ty A
k vi nc ngoi trong 1 nm vi gi 5.500 USD . Ton b hoa hng u thc DN nhn c l 21 tr .
Yu cu :
1.Tnh cc loi thu n v phi np trong k bit rng:
Thu sut thu XK go l 0 %
Thu sut thu NK i vi ru l 150% , i vi iu ho nhit l 60% , linh kin xe my l 150 %
Thu sut thu GTGT i vi go l 5% , i vi cc hng ho v dch v khc l 10%
Thu sut thu TTB i vi ru l 75% , i vi iu ho nhit l 15%
Tng s thu GTGT u vo khc lin quan n cc hot ng trn l 3 tr ng .
Linh kin xe my l mt hng nh nc qun l gi , gi ti thiu cho 1 b linh kin xe my trn trong bng
gi ti thiu do b ti chnh ban hnh l 910 USD .
Hng ho NK t cc quc gia m VN cha cam kt thc hin gi tr tnh thu theo GATT.
Gi bn l gi cha c thu GTGT , n v chp hnh tt ch k ton ho n chng t .
T gi 1USD= 19.000 VND
2.Lp t khai hng ho XK i vi l hng go ni trn
Bi lm :
-Mua 200 tn go :
Tr gi mua vo : 200 x 3 = 600 triu
Thu GTGT u vo : 600 x 5% = 30 triu
-Xut khu 150 tn go :
Thu XK = 0
Thu GTGT c khu tr : 150 / 200 x 30 = 22,5 triu
-Dng s go cn li i 100 b linh kin xe my :
Thu XK go = 0
Thu GTGT c khu tr : 50/200 x 30 = 7,5 triu
Tr gi linh kin NK = 100 x 910 x19000 = 1729 triu

Good luck ^^

Thu NK linh kin = 1729 x 150% = 2593,5 triu

Thu GTGT khu nk = (1729 + 2593,5) x 10% = 432,25 triu
NK t quc gia N 500 chic iu ho :
Gi CIF 1 chic iu ho :
Tr gi 500 chic iu ho NK :
500 x 404,2 x 19000 =3839,9 triu
Thu NK iu ho :
3839,9 x 60% = 2303,94 triu
Thu TTB khu NK :
(3839,9 + 2303,94 ) x 15% = 921,576 triu
Thu GTGT khu NK :
( 3839,9 + 2303,94 + 921,576 ) x 10% = 706,5416 triu
-n v bn 200 chic :
Thu GTGT u ra tiu th :
200x15 x 10% = 300 triu
Thu TTB u ra :
Bi 10
t doanh nghip sn xut hng thuc din chu thu TTB trong k tnh thu c ti liu sau:
1.Nhp kho s sn phm hon thnh: 6000 sp A v 8000 sp B
2.Xut kho thnh phm tiu th trong k: 4000 sp A va 7000 sp B, trong :
- Bn cho cng ty thng mi 3000 sp A v 6000 sp B vi gi bn trn ha n l 20.000/ sp A v
45.000/sp B.
- Vn chuyn n i l bn hng ca n v l 1000 sp A v 1500 sp B. n cui k ca hng i l mi
ch bn c 800 sp A v 1200 sp B vi gi 21.000/sp A v 42.500/sp B.
Yu cu:
Tnh thu GTGT, thu TTB m n v v i l trn phi np trong k lin quan n tnh hnh trn. Bit
r ng: Thu sut thu GTGT ca sp A v B l 10%. Trong k n v mua 5000kg nguyn liu thuc din
chu thu TTB sn xut sp A vi gi mua 10.000/kg. Thu sut thu TTB i vi nguyn liu X l
55%, thu sut thu TTB ca sp A l 75%, sp B l 65%. Thu sut thu GTGT nguyn liu l 5%. nh
mc tiu hao 0,8kg nguyn liu/ 1 sp A.
n v khng c nguyn liu v sp tn u k.Tng s thu GTGT tp hp trn ha n GTGT ca cc chi
ph khc lin quan n sn xut v tiu th trong k l 6 triu ng.
i l bn hng l i l bn hng ng gi, np thu GTGT theo phng php khu tr. Hoa hng i l
5% trn gi bn. Thu sut thu GTGT ca mt hng i l kinh doanh l 10%.
n v thc hin nghim ch nh ch s sch k ton ; s dng ha n theo ng quy nh
i gii:
1.Thu TTB u vo i vi 5000kg nguyn liu sn xut sp :
Thu GTGT u vo i vi 5000kg NL sx sp A:
5000x10.000x0,05 = 2,5 tr
2.Bn hng cho cng ty thng mi
Thu TTB u ra phi np i vi 3000 sp A tiu th
Thu TTB c khu tr i vi NL sx 3000 sp A:
=> Thu TTB phi np i vi 3000 sp tiu th

Good luck ^^

25,714 - 8,516 = 17,198 ( triu)

Thu GTGT u ra phi np i vi 3000 sp tiu th
3000 x20.000x 0,1 = 6 (triu)
Thu GTGT u vo c khu tr i vi nguyn liu sn xut 3000 sp :
Thu GTGT phi np i vi 3000 sp tiu th
Thu GTGT phi np = Thu GTGT u ra Thu GTGT u vo
= 6 1,2 = 4,8 ( triu)
Thu TTB u ra phi np i vi 6000 sp B tiu th:
Thu GTGT u ra phi np i vi 6000sp B tiu th
6000 x45.000 x0,1 = 27 ( triu)
3. Tiu th qua i l bn hng ca n v
Thu TTB u ra phi np i vi 800 sp tiu th
Thu TTB u vo c khu tr i vi nguyn liu sn xut 800 sp :
Thu TTB phi np i vi 800 sn phm tiu th
7,2 2,271 = 4,929 ( triu)
Thu GTGT u ra phi np i vi 800 sp tiu th
800x20.000x0,1=1,68tr
Thu GTGT u vo c khu tr i vi nguyn liu sn xut 800 sp :
Thu GTGT phi np i vi 800 sn phm tiu th
Thu GTGT phi np = Thu GTGT u ra Thu GTGT u vo
= 1,68 0,32 = 1,36 (triu)
Thu TTB u ra phi np cho 1200 sp B tiu th
Thu GTGT u ra phi np cho 1200 sp B tiu th
1200x42.500x0,1=5,1tr
i l l i l bn hng ng gi nn khng phi chu thu i vi hoa hng nhn c, thu GTGT hng
ha bn ra do ch hng k khai v np.
Vy DN phi np cc loi thu sau:
Thu TTB phi np i vi 3000 sp tiu th 17,198 triu
Thu TTB phi np i vi 6000 sp B tiu th 106,363 triu
Thu TTB phi np i vi 800 sp tiu th 4,929 triu
Thu TTB phi np i vi 1200 sp B tiu th 20,091 triu
=> Tng Thu TTB phi np
17,198 + 106,363 + 4,929 + 20,091 = 148,581( triu)
Thu GTGT phi np i vi 3000 sp tiu th 4,8 triu
Thu GTGT phi np i vi 6000 sp B tiu th 27 triu
Thu GTGT phi np i vi 800 sp tiu th 1,36 triu
Thu GTGT phi np i vi 1200 sp B tiu th 5,1 triu
Thu GTGT phi np i vi cc chi ph khc lin quan 6 triu
=> Tng thu GTGT phi np
4,8 + 27 + 1,36 + 5,1 + 6 = 44,26 ( triu)
Bi 11:
Mt c s sn xut thuc l trong qu I c tnh hnh sn xut nh sau:
1. Ti liu x nghip k khai:

Good luck ^^

- Trong qu n v tin hnh gia cng cho n v A 2.000 cy thuc l, n gi gia cng ( c thu TTB )
l 29.000 /cy. n v A nhn hang.
- C s tiu th 700 kg thuc l si, gi bn 35.000/kg.
- C s sn xut v bn ra 5.600 cy thuc l, gi bn ghi trn ha n l 50.500/cy, c s nhn
tin.
- Trong qu c s sn xut bn cho ca hang thng nghip 200 cy thuc l, nhn tin.
2. Ti liu kim tra ca c quan thu:
- S thuc l si tn kho u qu l 200 kg, s thuc l si sx trong qu l 2.000kg, cui qu cn tn kho
50 kg.
- S thuc l si bn ra ngoi v s thuc l bao bn cho ca hang thng nghip l chnh xc.
Yu cu:
1. Gi s DN khng cung cp thm c thng tin g khc, hy xc nh s thu DN phi np trong qu
bit:
- u v cui qu khng tn kho thuc l bao, nh mc tiu hao nguyn liu l 0,025kg thuc l si cho 1
bao thuc l.
-Thu sut thu TTB vi thuc l l 45%, thu sut thu GTGT i vi ton b mt hang ni trn l
10%, s thuc l sn xut, bn ra v gia cng l cng loi.
- S thu GTGT tp hp c trn ha n ca hang ha vt t mua vo trang thit b l 15.000.000.
- Trong k DN khng c hot ng xut khu sn phm.
2. Gi s trong k DN trc tip XK 200 cy thuc l hoc bn cho n v kinh doanh XK theo hp ng
kinh t 200 cy thuc l, mi iu kin khc khng thay i. Hy xc nh li s thu GTGT, thu TTB
m DN phi np trong mi trng hp trn.
Bi lm
1. Xc nh thu phi np:
* C s gia cng cho n v A 2.000 cy thuc l.
Thu TTB t nh cho 2.000 cy thuc l gia cng:
2.000 * [ 29.000 : ( 1 + 45% ) ] * 45%
= 18.000.000 ()
Thu GTGT tnh cho 2.000 cy thuc l:
( 2.000 * 29.000 ) * 10% = 5.800.000 ()
* C s trn tiu th 700 kg thuc l si
Thu TTB t nh cho 700 kg thuc l si:
700 * [ 35.000 : ( 1 + 45% ) ] * 45%
= 7.603.448,276 ()
Thu GTGT tnh cho 700 kg thuc l si:
( 700 * 35.000 ) * 10% = 2.450.000 ()
* C s sn xut v bn ra 5.600 cy thuc l:
Thu TTB t nh cho 5.600 cy thuc l bn ra:
5.600 * [ 50.500 : ( 1 + 45% ) ] * 45%
= 87.765.517,24 ()
Thu GTGT tnh cho 5.600 cy thuc l bn ra:

Good luck ^^

( 5.600 * 50.500 ) * 10% = 127.260.000 ()

* C s xut bn cho ca hang thng nghip 200 cy thuc l.
Thu TTB t nh cho 200 cy thuc l:
200 * [ 50.500 : ( 1 + 45% ) ] * 45%
= 3.134.482,759 ()
Thu GTGT tnh cho 200 cy thuc l:
( 200 * 50.500 ) * 10% = 1.010.000 ()
Vy:
Tng thu TTB m DN phi np l:
18.000.000 + 7.603.448,276 + 87.765.517,24 + 3.134.482,76
= 116.503.448,3 ().
Tng thu GTGT m DN phi np l:
( 5.800.000 + 2.450.000 + 28.280.000 + 1.010.000 ) 15.000.000
= 22.540.000 ()
2. Gi s trong k c xut khu:
Gi s DN trc tip xut khu c 200 cy thuc l: trng hp ny c thu TTB v thu GTGT u
bng 0.
DN bn cho n v kinh doanh xut khu theo hp ng kinh t 200 cy thuc l: cc loi thu c tnh
trong trng hp ny nh sau:
Thu TTB i vi vic tiu th 200 cy thuc l :
200 * [ 50.500 : ( 1+ 45% ) ] * 45%
= 3.134.482,75 ()
Thu GTGT i vi vic tiu th 200 cy thuc l:
200 * 50.500 * 10% = 1.010.000 ()
Vy, xc nh li tng thu phi np nh sau:
Tng thu TTB m DN phi np l:
116.503.448,3 + 3.134.482,75 = 119.637.931,1 ()
Tng thu GTGT m DN phi np l:
22.540.000 + 1.010.000 = 23.550.000 ()
Bi 12:
Cng ty thc phm X c s liu trong thng 3 nm N nh sau:
- y thc NK4500kg Socola cc loi, gi F B ti ca khu xut l 6,75 USD/1kg. Chi ph bo him v
vn chuyn cho c l hng khi v n Vit Nam l 6 750USSD. Trong thng cng ty tiu th c 3 000
kg vi gi l 375 000 /kg.
- Sn xut v XK c 1 500 k t bia lon vi gi xut bn ti xng ca nh my l 148 500/k t bia. Tng
chi ph vn chuyn n cng xut l 18 tr.
- NK 1800 lt ru vang 11,50 v ng chai bn. Gi nhp khu l 5,25 USD. Cng ty dng ton b
s ru trn ng c 3 600 cha. Trong thng cng ty tiu th c 2 952chai vi gi 262 500
ng/chai.
- m i l c quyn bn sa cho mt cng ty nc ngoi theo ng gi quy nh. Trong thng cng ty
bn c s hng tr gi 300 tr. Hoa hng i l l 7,5% doanh s bn cha thu. Chng t np thu
GTGT khu NK ghi s thu GTGT np l 18 triu ng.

Good luck ^^

- Trong thng,cng ty cng NK 1 dy chuyn sx Socola (khng thuc din c min gim thu NK) t
cng ty Itochu Nht Bn theo hnh thc tm nhp ti xut gia cng sp cho pha NB isgias F B ti ca
khu xut l 3 triu USD, chi ph vn chuyn t NB n cng Hi Phng l 1 800 USD, chi ph bo him
quc t cho l hng l 6 000 USD.
2) S dng dy chuyn sx Socola c cng ty NK v t trc y, nay ht thi hn tm nhp phi ti
xut nhng cng ty c pha NK nhng li theo gi tr cn li,cng ty bn thanh l trong k tnh thu
ny vi gi l 18 t ng.
Hy tnh li s thu m cng ty phi np. Bit r ng gi tr s dng cn li ca ti sn ny ti thi im
thanh l c xc nh cn 82,5%
3) Nu dy chuyn sx trn cNK theo hnh thc tm nhp ti xut v phc v cho vic sxsp ca cng ty
nay em bn thanh l cho mt doanh nghip trong nc th ngh a v thu ca cng ty c thay i khng
Bi gii:
Thu GTGT u ra cho 3000kg socola tiu th trong nc
V T = 3000 x 375 000 x 0,1 =112 500 000 ng
Thu XK t nh cho 1500 k t bia lon = 0
Thu NK t nh cho 1800 lit ru vang
TNK = 1800 x 5,25 x 19000 x 1,5 = 269 325 000 ng
Thu TTB t nh cho 1800 lit ru vang NK
TTTB = (1800 x 5,25 x 19000 + 269 325 000) x 0,2 = 89 775 000 ng
Thu TTB t nh cho 2925 chai tiu th
TTTB = 2925 x 262 500 (1 + 0,2) x 0,2 = 127 968 750 ng
Thu TTB c khu tr cho 1800 l t ru d ng sx ra 2925 chai ru
TTTB = 89 775 000 3 600 x 2925 = 72 942 187,5 ng
Thu GTGT t nh cho 1800 l t ru NK
VAT = (1800 x 5,25 x 19000 + 269 325 000 + 89 775 000) x 0,1
= 53 865 000 ng
Thu GTGT t nh cho 2925 chai tiu th
V T = 2925 x 262 500 x 0,1 = 76 781 250 ng
Thu GTGT c khu tr cho N SX ra 2 925 chai
V T = (53 865 000 3 600) x 2 925 = 43 765 312,5 ng
Thu GTGT khu NK np 18 000 000 ng
Thu GTGT np cho khu tiu th hng:
V T =3 00 000 000 x 0,1 = 30 000 000 ng
Thu NK t nh cho mt dy chuyn sx
TNK = (3 000 00 + 1800 + 6 000) x 19 000 x 0,005
= 285 741 000 ng
Thu NK t nh trn 82,5% gi tr s dng
TNK = (3 000 00 + 1800 + 6 000) x 19 000 x 0,825 x 0,005
= 235 736 325 ng
Thu NK c hon li
285 741 000 - 235 736 325 = 50 004 675 ng
Thu GTGTcho 18 t ng t vic bn dy chuyn sx
V T = 18 000 000 000 x 0,1 = 1 800 000 000 ng

Good luck ^^

3) Nu dy chuyn sx c nhp khu theo h nh thc tm nhp ti xut v phc v cho vic sxsp ca cng
ty nay em bn thanh l cho 1 dn trong nc th ngh a v np thu ca cng ty khng thay i
Mt ca hng kinh doanh thng mi trong thng tnh thu c t nh h nh nh sau:
1.Gi tr hng tn kho u thng:
- Nc ngt, bnh ko v thc phm hp: 7500000
- Ru cc loi: 12000000
- chi tr em: 900000
- Dng c v dng hc tp: 1500000
2.Gi tr hng nhp khu vo trong thng:
- Nc ngt, bnh ko v thc phm hp: 37500000
- Ru cc loi: 75000000
- chi tr em: 3750000
- Dng c v dng hc tp: 7500000
3.Gi tr hng tn kho cui thng:
- Nc ngt, bnh ko v thc phm hp: 5250000
- Ru cc loi: 9000000
- chi tr em: 450000
- Dng c v dng hc tp: 2250000
(S liu trn c hch ton theo gi mua vo trn ha n mua hng)
4.Doanh s bn hng trong thng:
- Nc ngt, bnh ko v thc phm hp:47250000
- Ru cc loi: 86250000
- chi tr em: 4500000
- Dng c v dng hc tp: 9000000
Yu cu: tnh thu GTGT ca hng phi np. Bit rng ca hng np thu theo phng php trc tip trn
GTGT. Thu sut thu GTGT ca cc mt hng nh sau:
- Nc ngt, bnh ko v thc phm hp:10%
- Ru cc loi: 5%
- chi tr em: 10%
- Dng c v dng hc tp: 5%
p t khai thu GTGT ca ca hng
Gi s ca hng khng hch ton ring doanh s bn hng ca tng loi hng ha. Hy tnh li s thu
GTGT ca hng phi np.Gi s ca hng k khai doanh s bn ru khng ng s thc bn, cn b thu
pht hin iu chnh li doanh s. Ca hng s phi np thu trn doanh s no v trnh t xc nh s thu
phi np.
Tnh thu GTGT phi np:
Thu GTGT phi np = (Gi TT ca HH&DV bn ra Gi TT ca HH&DV mua vo tng ng) * thu
sut.

Good luck ^^

Gi TT ca HH&DV mua vo tng ng = Gi tr HH& DV tn u k + Gi tr HH&DV mua vo trong

k - Gi tr HH&DV tn cui k.
i vi nc ngt, bnh ko v thc phm:
Gi thanh ton = 7500000 + 37500000 5250000= 39750000 ()
Thu GTGT t nh cho nc ngt, bnh keo v thc phm:
(47250000 39750000) *10% = 750000 (
i vi ru cc loi:
Gi tnh thu GTGT = 12000000 + 75000000 90000000 = 78000000 ()
Thu GTGT t nh cho ru cc loi:
(86250000 78000000)*10% = 825000 ()
i vi chi tr em:
Gi tnh thu GTGT = 900000 + 3750000 450000 = 4200000 ()
Thu GTGT t nh cho chi tr em:
(4500000 4200000)*5% = 15000 ()
i vi dng c v dng hc tp:
Gi tnh thu GTGT = 1500000 +7500000 2250000= 6750000()
Thu GTGT tnh cho dng c v dng hc tp:
750000 +825000 + 15000 + 112500 = 1702500 ()
Tng thu GTGT ca hng phi np l:
(9000000 6750000)*5% = 112500 ()
)(trn
2.Gi s ca hng khng hch ton ring doanh s bn:
Thu GTGT phi np cho hng c thu sut 10% :
[(47250000 39750000) + (86250000 78000000)]*10% = 1575000 ()
Thu GTGT phi np cho hng c thu sut 5%:[(4500000 4200000) + (4000000 6750000)]*5% =
127500 ()
Vy: Thu GTGT phi np cho hng ha c thu sut 10% l: 1575000
Thu GTGT phi np cho hng ha c thu sut 5% l: 127500
Bi 14 :
Mt t hp tc sxsp A trong thng c tnh hnh sau :
Tn kho u thng
Nguyn liu Y: 1,8 tn, gi nhp kho 1 575 000 /tn
Nguyn liu Z: 2,25 tn, gi nhp kho 3 000 000 /tn
Mua vo trong thng :
Nguyn liu Y: 18 tn, gi mua cha c thu GTGT l 1 500 000 /tn thu GTGT l 150.000 /tn
Nguyn liu Z 5 tn, gi mua 2 970 000 /tn, gi c thu GTGT
Sn xut trong thng :
T 2 nguyn liu Y v Z, DN sn xut spA. nh mc sx 1 sp A ht 4,5 kg nguyn liu Y v 3 kg nguyn
liu Z. S sp A sx l 4 400 sp
Cc chi ph mua ngoi khc sxsp A l 5 250 000
Tiu th trong thng :
- Trong thng DN tiu th ht s sp A vi gi thanh ton l 18 750 /sp
bn ton b nguyn liu Z cn li cho 1 c s khc vi gi thanh ton l 3 630 000 /tn

Good luck ^^

Yu cu :
+ Xc nh s thu GTGT c s phi np trong thng lien quan n tnh hnh trn
Bit r ng : - T hp tc np thu GTGT theo pp trc tip trn gi tr gia tng
- thu sut thu GTGT ca sp A v nguyn liu Z l 10%
+ Gi s trong thng n v khng tiu th ht s sp A cn tn kho l 1 200 sp. Hy xc nh li s thu
GTGT n v phi np .
Bi gii:
1, Tnh thu GTGT theo phng php trc tip :
Ta c s lng NV sx ra 4 400 sp A trong thng l
= nh mc sx 1 spA x s spA sx
+ ng nguyn liu Y l : 4,5 x 4 400 = 19 800 kg = 19.8 tn
+ ng nguyn liu Z l : 3 x 4 400 = 13 200 kg = 13,2 tn
Nh vy s N Z sxsp A l t 2,25 tn tn u thng v 13,2-2,25=10,95 tn mua vo trong thng
Gi tr hng ha mua vo tng ng sx sp A l
= Gi tr ca 19,8t ngliu Y + gi tr ca 13,2 t ngliu Z + ph mua ngoi khc
= [1,8 x 1 575 000+18 x (1 500 000 + 150 000)] + (2,25 x 3 000 000
+ 10,95 x 2 970 000) + 5 250 000
= 77 056 500
Gi tr hng ha ca spA bn ra l = s lng bn ra x gi bn
= 4 400 x 18 750
= 82 500 000
Ta c thu GTGT phi np l
T = (gi tr hng ha bn ra gi tr hng ha mua vo tng ng)x thu sut
=> thu GTGT phi np cho spA l : (82 500 000 77 056 500 ) x 0,1
= 544 350
i vi nguyn liu Z cn li
ng nguyn liu Z cn li tiu th l : 15 + 2,25 13,2 = 4,05 tn
Gi tr hng ha mua vo : 4,05 x 2 970 000 = 12 028 500
Gi tr hng ha bn ra : 4,04 x 3 630 000 = 14 701 500
=> Thu GTGT v N Z cn li tiu th l: (14 701 500 + 12 028 500)x 0,1= 267 300
Vy thu GTGT c s phi np trong thng l : 544 350 + 267 300 = 811 650
2, Gi s trong thng DN khng tiu th ht s SPA cn tn kho l 1 200 sp
Ta c gi thnh n v sp A l = gi tr hng ha mua vo : s lng spAsx
= 77 056 500 : 4 400
= 17 512,84
Gi tr ca s SPA tiu th l = s SPA tiu th x gi thnh n v
= (4 400 1 200) x 17 512,84
= 56 041 088
Gi tr hng ha ca spA bn ra l = s lng bn ra x gi bn
= (4 400 1 200)x 18 750
= 60 000 000

Good luck ^^

=> Thu GTGT ca SPA : [60 000 000- 56 041 088 ]x 0,1 = 395 891,2
i vi nguyn liu Z cn li tiu th
Gi tr hng ha mua vo : 4,05 x 2 970 000 = 12 028 500
Gi tr hng ha bn ra : 4,04 x 3 630 000 = 14 701 500
=> Thu GTGT v N Z cn li l = (14 701 500 + 12 028 500)x 0,1= 267 300
Vy thu GTGT c s phi np trong thng l : 395 891,2 + 267 300 = 663 191,2
Bi 15:
Tnh thu xut nhp khu ca cng ty kinh doanh xut nhp khu nh sau:1, Trc tip xut khu l hng
gm 500 SPA hp ng gi FOB l 10USD/SP. T gi tnh thu l 18.000/USD2, Nhn nhp khu y
thc l hng B theo tng gi tr mua vi gi CIF l l 30.000USD. T gi tnh thu l 18.500/ USD3,
Nhp khu 5000 SP C gi hp dng theo gi FOB l 8 USD/ SP, ph vn chuyn vo bo him quc t l 2
USD/SP. T gi tnh thu l 18.000/USD4, Trc tip xut khu 10.000 SP D theo iu ki CIF l
5USD/SP, ph vn chuyn v bo him quc t l 5000/SP. T gi tnh thu l 16.500/USD5, Nhp khu
nguyn vt liu E gia cng cho pha nc ngoi theo hp ng gia cng k , tr gi l hng theo iu
kin CIF quy ra tin VN l 300 Bit r ng : Thu xut nhp khu SP A l 2%, SP B v E l 10%, SP C l
15%, SP D l 2%
S thu m doanh nghip phi np l:
- NV1: xut khu 500 sp A
S thu phi np =
- NV2: Nhp khu l hng B
S thu phi np =
-NV3: Nhp khu 5000sp C
S thu phi np =
NV4: Xut khu 10000 sp D
S thu phi np =
NV5: NV E c min thu.
Vy: - Tng s thu XK phi np l:
1800000 +15500000 = 17300000 ()

Tng s thu NK phi np l:

55500000 + 13500000 = 190500000 ()

Cu 2:
1, Nhp khu 3 l hng xut x ti M, c 3 l hng u mua theo iu kin FOB. Tng chi ph chuyn
ch cho 3 l hng t cng nc M ti Vit Nam l 10.000 USD.
- L hng A c tng gi tr l 18.000 USD, mua bo him l 2% gi FOB

Good luck ^^

- L hng B gm 15.000 SP, n gi 5 USD/SP, mua bo him 1,5% gi FOB - L hng C gm 2.000 SP,
n gi 100 USD/SP, mua bo him 1% gi FOB 2, Cng ty k hp ng gia cng cho nc ngoi, theo
hp ng cng ty nhp khu 50.000kg nguyn liu theo gi CIF quy ra ng VN l 20.000/kg. Theo nh
mc c giao th pha VN phi hon thnh 5.000 SP t s nguyn liu ni trn . Tuy nhin khi giao hng
th c 1.000 SP khng t yu cu cht lng nn bn nc ngoi tr li phi tiu dng ni a vi gi
bn cha thu GTGT l 300.000/ SP.
Yu cu :
Hy tnh thu XNK, thu GTGT m danh nghip phi np. Bit r ng thu sut thu XNK ca A l 10%,
ca B l 15%, ca C l 12%. Nguyn liu 10%, thnh phm 2%, thu GTGT l 10%, 1USD = 20.000.
1.
*) L hng A
- Gi FOB:
F =(18000*20000*10000*20000) [18000*(15000*5) + (2000*100)]*20000]= 12286689 ()
- Ph bo him:
I = 360000000 *2% = 7200000 ()
Ph vn chuyn:
18000 *20000 = 360000000 ()
Gi tnh thu = FOB +IA + FA = 360000000 + 7200000 + 12286689 = 379486689 ()
*) L hng B
- Gi FOB: 2000 *0,1*20 = 4000 (trd)
- Ph bo him:IC = 4000*1% = 40 (triu )
Ph vn chuyn:
FC = (2000*100*20000*10000)/(18000*15000*5+2000*100) = 136,52 (triu )
Gi tnh thu = FOB +IC + FC = 4000 + 40 + 136,52 = 4176,52 (triu )
Thu NK phi np ca tng l hng l:
-L hng A:
379486689 *10% = 37,95 (tr d)
-L hng B:
1573694539 *15% = 236,05 (tr )
-L hng A:
4176,52 *12% = 501,18 (tr )
Vy tng s thu NKphi np l:
37,95 + 236,05 +501,18 = 775,18 (tr )
Bi 3:Ti cng ty xut nhp khu X trong k c cc ti liu nh sau :
1, Nhp khu 3 l hng xut x ti Hn Quc, c 3 l hng u mua theo iu kin FOB. Tng chi ph
chuyn ch cho 3 l hng t cng Hn Quc ti Vit Nam l 15.000 USD.
- L hng A gm 150 SP, n gi 3.000 USD/SP, mua bo him 5% gi FOB
- L hng B gm 5.000 SP, n gi 35 USD/SP, mua bo him 3% gi FOB
- L hng C gm 10.000 SP, n gi 10 USD/SP, mua bo him 2,5% gi FOB 2, Cng ty k hp ng gia
cng cho nc ngoi, theo hp ng cng ty nhp khu 120.000kg nguyn liu theo gi CIF quy ra ng
VN l 40.000/kg. Theo nh mc c giao th pha VN phi hon thnh 5.000 SP t s nguyn liu ni
trn . Tuy nhin khi giao hng th c 500 SP khng t yu cu cht lng nn bn nc ngoi tr li phi

Good luck ^^

tiu dng ni a vi gi bn cha thu GTGT l 100.000/ SP.

Yu cu :
Hy tnh thu XNK, thu GTGT t cc hot ng trn. Bit r ng gi tnh thu nhp khu l 18.500/USD.
Thu sut thu NK ca A l 10%, ca B l 15%, ca C l 20%. Thu sut thu NK i vi NVL : 10%.
Thu GTGT l 10%
*) Phn b chi ph vn chuyn cho 3 l hng.
FA = (150*3000*15000*18500)/(150*3000+5000*35+10000*10)= 172,24 (tr )
FB= (5000*35*15000*18500)/(150*3000+5000*35+10000*10)= 66,98 (tr )
FC = (10000*10*15000*18500)/(150*3000+5000*35+10000*10)= 38,28 (tr )
L A :
FOB : 150*3000*18500=8325 (tr )
+
I = 8325 *5% = 416,25 (tr )
+
=> Thu nhp khu phi np l:
(8325 +416,25 + 172,24) * 10% = 891,349 (tr )
- L B:
FOBB : 5000 *35*18500 = 3237,5 (tr )
+
IB = 3237,5 *3% = 97,125 (tr )
+
=> Thu nhp khu phi np l:
(3237,5 + 97,125 + 66,98)*15% = 510,24 (tr )
- L C:
FOBC : 10000 *10*18500 = 1850 (tr )
+
IC = 1850*2,5% = 46,25 (tr )
+
=> Thu nhp khu phi np l:
(1850 + 46,25 +38,28)*20% = 386,9 (tr )
2. Nhp khu gia cng cho nc ngoi th c min thu NK. Khi giao hng th c 500 thnh phm
khng t yu cu nn b tr li. Thu N pht sinh l:
500 *(120000/5000)*10%*45000 = 54 (tr )
=> Tng thu NK phi np l:
891,349 + 510,24 + 386,9 + 54 = 1842,489 (tr )
Bi 4:
Ti cng ty kinh doanh XNK Hng H trong k c cc nghip v nh sau:
1. NK 20.000sp A gi CIF l 60USD/sp. T gi tnh thu l 18.000/USD.
2. NK 8.000sp B gi hp ng theo gi FOB l 8USD/sp, ph vn chuyn v ph bo him quc t l
2USD/sp, t gi tnh thu 17.000/USD.

Good luck ^^

3. XK 200 tn sp C. gi xut bn ti kho l 3.000.000/tn, chi ph vn chuyn t kho n cng l

180.000/tn.
4. NK 5 l hng trong c 2 l hng xut x t nc o. Hai l hng ny u mua theo iu kin CIF:
L hng 1: c tng gi tr l 10.000USD.
hng 2: c 3.500sp n gi 85USD/sp.
Ba l hng cn li mua theo iu kin FOB:
* L hng 1: gm 15.000sp n gi 8USD/sp c mua bo him vi gi 2,5% trn gi FOB
* L hng 2: gm 7.000 sp n gi 15USD/sp c mua bo him vi gi 2% trn gi FOB.
* L hng 3: gm 2.000 sp n gi 30USD/sp, c mua bo him vi gi 2% trn gi FOB.
Tng chi ph chuyn ch cho 3 l hng l 9.500USD, t gi tnh thu NK ca 5 l hng ny l
18.500/USD. Thu sut 2 loi hng u tin l 10%, hai loi sau l 15%.
5. Trc tip XK 10.000sp D theo iu kin CIF l 10USD/sp, ph vn chuyn v bo him quc t l
8.000/sp, t gi tnh thu l 18.000/sp.
Bit thu sut sp A l 10%, sp B l 12%, sp C l 15%, sp D l 10%. Hy xc nh thu XK, NK, GTGT?
Thu nhp khu bng = Q x CIF x t
Thay s vo ta c:
TNK = 20.000 x 60 x 10% = 120.000 USD
= 120.000 x 180.000 = 2160 x 106 ng
Ta c CIF = FOB + I + F = 8 + 2 = 10 USD
Thu nhp khu bng
TNK = 8.000 x 10 x 12% = 9.600 USD
= 9.600 x 17.000 = 163,2 x 10 6 ng
Thu XK = Q x FOB x t
= 200 x 3.180.000 x 15% = 95,4 x 10 6 ng
Thu phi np
hng 1: 10.000 x 18.500 x 10% = 18.500.000 ng
hng 2: 3.500 x 85 x 18.500 x 10 % = 550.375.000 ng
Ta c tng gi tr 3 l hng l:
15.000 x 8 + 7.000 x 15 + 2.000 x 30 = 285.000 USD
Phn b chi ph cho 3 l cn li
1: (15.000 x 8 x 9.500) 285.000 = 4.000 USD = 74 x 10 6
2: (7.000 x 15 x 9.500) 285.000 = 3.500 USD = 64,75 x 106
L 3: (2.000 x 30 x 9.500) 285.000 = 2.000 USD = 37 x 106
Thu nhp khu phi np
L hng 1:
= [15.000 x 8 x 18.500 x (1 + 0,025) + 74 x 106] x 15% = 352.425.000
L hng 2:
= [7.000 x 15 x 18.500 x (1 + 0,02) + 64,75 x 106] x 15% = 306.915.000
L hng 3:
= [2.000 x 30 x 18.500 x (1 + 0,02) + 37 x 106] x 15% = 175.380.000
Tng thu nhp khu phi np ca 5 l hng l: 1.403,595 triu ng
Thu xut khu = Q x FOB x t
Vi FOB = CIF F I

Good luck ^^

= 10 x 18.000 8.000 = 172.000

Thu xut khu phi np l
10.000 x 172.000 x 10% = 172 x 106
Tng s thu nhp khu doanh nghip phi np l 3.726,795 (triu ng)
Tng s thu xut khu doanh nghip phi np l 267,4 (triu ng)
Bi 5:
Cng ty kinh doanh XNK Z trong k c cc nghip v kinh t pht sinh nh sau:
1. NK 180.000 sp A, gi CIF quy ra vn l 100.000/sp. Theo bin bn gim nh ca cc c quan chc
nng th c 3000 sp b hng hon ton l do thin tai trong qu trnh vn chuyn. S sp ny cng ty bn
c vi gi cha thu GTGT l 150.000/sp.
2. NK 5.000sp D theo gi CIF l 5USD/sp. Qua kim tra hi quan xc nh thiu 300 sp. T gi tnh thu
l 18.000/USD. Trong k cng ty bn c 2.000sp vi gi cha thu l 130.000/sp.
3. XK 1.000 tn sp C gi bn xut ti kho l 4.500.000/tn, chi ph vn chuyn t kho n cng l
500.000/tn.
Yu cu: Xc nh thu XNK v thu GTGT u ra phi np cho cng ty bit sp A: 10%, B: 15%, C: 5%.
Thu GTGT l 10%.
1. Nhp khu 180.000 sn phm A. Theo bin bn gim nh ca c quan chc nng th c 3000 sn phm
b hng hon ton do thin tai trong qu trnh vn chuyn:
* Tnh thu nhp khu cho 180.000 3000 = 177.000 sp.
- Thu NK phi np l:
TNK = QNK * CIF * t
= 177.000 * 100.000 * 10%
= 1.770.000.000 ()
- Thu GTGT phi np l:
VATp = 177.000 * 150.000 * 10%
= 2.155.000.000 ()
. Nhp khu 5.000 sn phm B, qua kim tra hi quan xc nh thiu 300 sn phm:
* Tnh thu NK cho 5.000 300 = 4.700 sp.
- Thu NK cho 4.700 sp B l:
TNKB = 4.700 * 5 * 18.000 * 15%
= 63.450.000 ()
- S thu GTGT phi np l:
VATPB = 2.000 * 130.000 * 10%
= 26.000.000 ()
3. S thu XK np cho sn phm C l:
TXKC = QXK * FOB * t
= 1.000 * ( 4.500.000 + 500.000 ) * 5%
= 250.000.000 ()
Vy tng cc loi thu phi np ln lt l:

Good luck ^^

Tng thu xut khu :

TXK = 250.000.000 ().
Tng thu nhp khu :
TNK = 2.655.000.000 + 63.450.000
= 2.718.450.000 ().
Tng thu GTGT phi np l :
VAT = 225.000.000 + 26.000.000
= 251.000.000 ().
Bi 1:
Ca hng Nam Hi chuyn sn xut A l mt hng chu thu TTB. Nm 2009 sn xut c 1.500 sp vi
gi bn cha c thu GTGT l 1.200.000/sp. Hy tnh thu TTB phi np ca DN ny. Bit r ng thu
sut thu TTB l 45%.
Gi tnh thu TTB = = 827,58 (1.000
Gi tnh thu TTB = gi bn cha thu GTGT/ (1 + Thu sut thu TTDB)= 1200/(1+0,45)=827,58
(1000 )
Thu TTB phi np = S lng hng ha tnh thu TTB * Gi t nh
thu TTB *Thu sut thu TTB
Vy thu TTB m DN phi np l 558.616 ( 1.000)
Bi 2 :Cng ty Halida sn xut mt hng bia lon vi s lng 2.800.000 hp/ nm. Gi tr v hp c
khu tr l 3.800 /v. Gi bn cha c thu GTGT l 15.000 /hp. Thu sut thu TTB l 65%. Tnh
thu TTB m DN phi np.
Gi tnh thu TTB = (Gi bn cha thus GTGT gi tr v hp)/(1+ thu sut thu TTDB)= (153,8) (1+0,45)=6,78 (1000 )
Thu TTB phi np = S lng hng ha tnh thu TTB*Gi t nh
thu TTB*Thu sut thu TTB
=12.339.600 (1.000)
Vy thu TTB m DN phi np l 12.339.600 ( 1.000 )
Bi 3:
Cng ty A nhp khu mt mt hng vi s lng l 5.000 sp theo gi CIF l 54USD/sp, theo t gi hi
oi 18.500/USD. Hy tnh thu TTB m cng ty ny phi np. Bit r ng thu sut thu TTB l 35%,
thu sut thu NK l 10%.
S thu NK phi np = S lng hng ha thc t NK*Gi tnh thu
NK* Thu sut thu NK = 499.500 (1.000)
Gi tnh thu TTB = Gi t nh thu NK + Thu NK= 5.494.500 (1.000)
S thu TTB phi np = Gi tnh thu TTB*Thu sut thu TTB
Vy s thu TTB m DN phi np l 1.923.075 ( 1.000)
Bi 4: Doanh nghip A c ti liu nh sau:
1. NK 1.000 lt ru 42 sn xut ra 200.000 sn phm A thuc din chu thu TTDB gi tnh thu
nhp khu l 30.000 /lt, thu sut thu NK l 65%.
2. XK 150.000 sp A theo gi F B l 200.000 /sp.
3. Bn trong nc 1.000 sp A vi n gi cha thu GTGT l 220.000 /sp.
Yu cu : Hy tnh thu TTDB phi np v thu NK phi np.
Bit r ng thu sut thu TTDB ca ru 42 l 65% , Thu XK : 2%.

Good luck ^^

Bi gii :
1. ADCT:
Thu NK phi np = S lng x gi TT x thu sut
=1.000 x 30.000 x 0,65 = 19.500.000 (ng)
Gi tnh thu TTB = gi t nh thu nhp khu + thu nhp khu
= 1.000 x 30.000 + 19.500.000 = 49.500.000 (ng)
Thu TTB phi np = Gi tnh thu TTDB x thu sut
= 49.500.000 x 0,65 = 32.175.000 (ng)
2. ADCT:
Thu XK phi np = S lng x gi TT x thu sut
=150.000 x 250.000 x 0,02 = 750.000.000 (ng)
Thu TTBr = 0
Thu TTB u vo ca 150.000 sn phm:
32175000*150000/200000= 24131250
Thu TTB u vo ca 1.000 sn phm:
32175000*1000/200000=160875
Gi tnh thu TTB = Gi cha thu GTGT/ 1 + thu sut = 220000/(1+0,65)= 133334
Thu TTB u ra ca 1.000 sn phm :
TTBr = 1.000 x 133.334 x 0,65 = 86.667.100 (ng)
Thu TTB phi np ca 1.000 sn phm:
TTBp = 86.667.110 160.875 = 86.506.225 (ng)
KL:
+)Thu XK phi np trong k:
XKp = 750.000.000 (ng)
+)Thu NK phi np trong k:
NKp = 19.500.000 (ng)
+)Thu TT B doanh nghip phi np trong k:
TTBp = 32.175.000 - 24.131.250 + 86.506.225 = 94.549.975 (ng)
Bi 5:
Ti nh my thuc l Thng ong c cc ti liu:
1. NK thuc l si lm nguyn liu sx thuc l iu c u lc. Tng gi tr hng NK theo k CIF quy ra
tin VN l 20 t. Nh my s dng 60% nguyn liu a vo ch bin to ra 500.000 cy thuc l thnh
phm.
2. XK 180.000 cy thuc l thnh phm vi gi CIF quy ra tin VN l 150.000/cy.
3. Bn trong nc 120.000 cy vi gi bn cha thu GTGT l 120.000/cy.
Yu cu: Tnh thu XNK, thu TTB. Bit thu TTB ca thuc l l 55%; thu XK thuc l thnh phm
l 2%; thu NK thuc l si 30%; ph vn chuyn v bo him quc t chim 2% trn gi CIF.
Bi 6: Mt doanh nghip trong nc trong qu I nm 2009 c tnh hnh sn xut KD nh sau:
1.Mua 100.000 cy thuc l t 1 c s sn xut X XK theo hp ng k kt vi gi mua l
100.000/cy, s cn li do khng tiu chun cht lng nn phi tiu th trong nc vi gi bn

Good luck ^^

140.000/cy.
2.Nhp khu 200 chic iu ha nhit hiu National cng sut 20000 BTU gi mua ti ca khu nc
xut l 300 USD/chic, chi ph vn chuyn v bo him quc t cho ton b l hng l 1.200 USD. Trong
k n v bn c 120 chic vi gi 12tr ng/ chic.
Yu Cu: Tnh thu xut nhp khu, thu tiu th c bit. bit r ng Thu XK l 5% i vi thuc l, Thu
sut thu XK i vi iu ha nhit l 20%. Thu sut thu TTB ca thuc l l 45%, ca iu ha l
15%. Thu NK l 35%, t gi 18.500/USD
Bi gii
1. Thu xut khu tnh cho 50.000 cy thuc l xut khu l:
50.000 x 120.000 x 5% = 300.000.000
Thu TTB t nh cho 50.000 cy thuc l tiu th trong nc l:
(140000*50000*0,45)/(1+0,45)=2172413793
Vn chuyn n i l bn hng ca n v
Thu TTB t nh cho 800 sp bn c: 12000000*2000/5000= 4800000
Thu TTB= gi t nh thu TTB thu sut thu TTB
ThuTTBThuTTB (14000*800*65%) (1+65%)=4412121,21 ()
Thu TTB = (12000000*1500*55%)5000
thu TTB doanh nghip phi np cho sn phm A l:
11030303,03 + 4412121,21 4800000 -1920000
Thu TTB doanh nghip phi np cho sn phm B l:
38322580,65 + 19161290,32= 57483370,97 ()
Vy tng thu TTB doanh nghip phi np l:
8722424,242 + 57483307,97 = 66206295,21 ()
2. Gi tnh thu nhp khu ca 200 chic iu ha l:
(200 x 300 + 1.200) x 18.500 = 1.132.200.000
Thu nhp khu tnh cho 200 chic iu ha l:
1.132.200.000 x 35% = 396.270.000
Thu TTB t nh cho 200 chic iu ha nhp khu l:
(1.132.200.000 + 396.270.000) x 15% = 229.270.500
Thu TTB tnh cho 120 chic iu ha tiu th trong nc l:
Vy:
Thu xut khu DN phi np l: 300.000.000
Thu xut khu DN phi np l: 396.270.000
Thu TTB cho hng trong nc: 2.172.413.793 + 187.826.086 = 2.360.239.880
Thu TTB cho hang xut khu: 229.270.500
Thu TTB c khu tr cho nguyn liu d ng sx ra 2000 sp l:
(12000000*2000)/5000= 4800000
Thu TTB t nh cho 3000 sp B bn cho Cng Ty T :
Xc nh thu GTGT phi npPP khu tr)
S thu GTGT phi np = Thu GTGT u ra - Thu GTGT u vo c khu tr Trong :
a/ Thu GTGT u ra bng (=) gi tnh thu ca hng ha, dch v chu thu bn ra nhn vi (x) thu sut
thu GTGT ca hng ha, dch v .
b/ Thu GTGT u vo bng (=) tng s thu GTGT ghi trn ho n GTGT mua hng ha, dch v (bao

Good luck ^^

gm c ti sn c nh) dng cho sn xut, kinh doanh hng ha, dch v chu thu GTGT, s thu GTGT
ghi trn chng t np thu ca hng ho nhp khu hoc chng t np thu GTGT thay cho ph a nc
ngoi theo hng dn ca B Ti chnh p dng i vi cc t chc, c nhn nc ngoi c hot ng kinh
doanh ti Vit Nam khng thuc cc hnh thc u t theo ut u t nc ngoi ti Vit Nam.
Xc nh thu GTGT phi np: (PP Trc tip)
S thu GTGT phi np = Gi tr gia tng ca hng ha, dch v chu thu x Thu sut thu GTGT ca
hng ha, dch v
GTGT ca hng ha, dch v=
Doanh s ca hng ha, dch v bn ra
Gi vn ca hng ha, dch v bn ra
Gi tr gia tng xc nh i vi mt s ngnh ngh kinh doanh nh sau:
- i vi hot ng sn xut, kinh doanh bn hng l s chnh lch gia doanh s bn vi doanh s vt t,
hng ho, dch v mua vo dng cho sn xut, kinh doanh. Trng hp c s kinh doanh khng hch ton
c doanh s vt t, hng ho, dch v mua vo tng ng vi doanh s hng bn ra th xc nh nh
sau:
Gi vn hng bn ra bng (=) Doanh s tn u k, cng (+) doanh s mua trong k, tr (-) doanh s tn
cui k.
V d: Mt c s A sn xut g, trong thng bn c 150 sn phm, tng doanh s bn l 25 triu
ng.
- Gi tr vt t, nguyn liu mua ngoi sn xut 150 sn phm l 19 triu ng, trong :
+ Nguyn liu chnh (g): 14 triu.
+ Vt liu v dch v mua ngoi khc: 5 triu.
Thu sut thu GTGT l 10%, thu GTGT c s A phi np c t nh nh sau:
+ GTGT ca sn phm bn ra:
25 triu ng - 19 triu ng = 6 triu ng.
+ Thu GTGT phi np:
6 triu ng x 10% = 0,6 triu ng.
Bi 1: Trong thng 8/2007, nh my ru Bnh ng bn cho nh my ru Khnh ong 40.000 lt ru
trng (trn 40 ), gi bn 8.500 ng/lt (gi bn khng bao gm thu GTGT).
Nh my ru Khnh Long dng 80% s ru trng sn xut c 60.000 lt ru thuc v ng thnh
chai 750 ml. Nh my bn 15% s ru thuc sn xut c cho cng ty Chilimex theo mt hp ng
Chilimex xut khu, gi bn l 46.000 ng/chai. S ru thuc cn li nh my bn cho cng ty thng
nghip Ph Nhun vi gi 48.000 ng/chai (gi bn khng bao gm thu GTGT).
S ru trng cn li (20%), nh my bn cho nh my ru V nh H ng, gi bn 9.000 ng/lt (gi bn
khng bao gm thu GTGT).
Yu Cu: Tnh tng s thu GTGT v TTB m nh my ru Khnh Long phi np trong thng.
Cho bit:
- Cc nghip v kinh doanh trn u c ha n, chng t hp php.
- Thu sut thu tiu th c bit i vi ru trng trn 40 l 65%, ru thuc l 20%.
- Tng s thu GTGT u vo tng hp theo ha n GTGT l 158.000.000 ng.

Good luck ^^

Bi 2: Trong thng 4/2006 Cng ty xut nhp khu Tachimex nhp khu mt l hng gm 10 xe t 4 ch
ngi vi gi nhp khu (CIF - TPHC ) l 15.000 USD/xe. Tachimex bn ton b s xe ny cho ngi
tiu dng vi gi l 750 triu ng/chic (gi bn cha c thu GTGT). Hy tnh tng s thu gin thu m
cng ty Tachimex phi np trong thng 4/2006 t cc nghip v kinh t trn.
Cho bit:
- Thu sut thu nhp khu i vi t 4 ch ngi l 70%
- Thu sut thu tiu th c bit i vi t 4 ch ngi l 50%
- Thu sut thu GTGT i vi t 4 ch ngi l 10%
- T gi USD/VND ti thi im tnh thu l: 1USD = 16.000 VND
Bi 3:Cng ty Ru Y bn cho Cng ty Thng mi X 1.000 chai ru vi gi thanh ton (gi bn bao
gm c thu tiu th c bit v thu gi GTGT) ca mt chai ru l 72.600 ng. Xc nh thu gi tr
gia tng u ra v thu tiu th c phi np ca Cng ty Ru Y t hot ng bn hng trn.
Bi 4: ng A, l mt cng dn Vit Nam ang sinh sng ti Vit Nam, c thu nhp pht sinh trong nm
nh sau:
- Tin lng: 240 triu ng;
- Tin thng l, tt: 24 triu ng;
- Li tin gi ngn hng: 9 triu ng;
- Trng thng khuyn mi: 100 triu ng
Hy tnh tng s thu thu nhp c nhn m ng A phi np trong nm Bit r ng ng A c mt ngi ph
thuc.
1. - Gi tr ru thuc bn cho Chilimex: 60.000 x 15% x 46.000 0.75 = 552.000.000 ng (1)
- Gi tr ru thuc bn cho Cty TN Ph Nhun: 60.000 x 85% x 48.000/0.75 = 3.264.000.000
ng (2)
- Tng gi tr ru thuc bn ra l: (1) + (2) = 3.816.000.000 ng.
- Gi tr ru trng bn cho N R V nh Hng: 40.000 x 20% x 9.000 = 72.000.000 ng
* Thu tiu th c bit phi np: 3.816.000.000 x 20%/120% + 72.000.000 x 65% /165% =
664.363.636 ng.
* Thu GTGT phi np: (3.816.000.000 + 72.000.000) x 10% - 158.000.000 = 230.800.000 ng.
2. u tin, bn phi nh ngh a thu gin thu l g ?
Thu gin thu l khon thu m i tng chu thu v i tng np thu khng l mt.
Nh trong bi ta c cc loi thu sau:
- Khi Tachimex nhp khu phi chu Thu Nhp Khu;
- Hng ha nhp khu thuc nhm phi chu Thu TTB;
- Khi bn hng phi chu thu GTGT
Ba loi thu trn u l thu gin thu.
Gi tr ton b s xe nhp khu l: 10 x 15.000 x 16.000 = 2.400 triu
Thu TTB l 2.400 triu x 50% = 1.200 triu (1)
Thu NK l (2.400 triu + 1.200 triu) x 70% = 2.520 triu (2)
Thu GTGT hng NK = (2.400 triu + 1.200 triu + 2.520 triu) x 10% = 612 triu (3)

Good luck ^^

Thu GTGT hng bn ra: 750 triu x 10 x 10% = 750 triu

Thu GTGT phi np khu bn hng: 750 triu - 612 triu = 138 triu (4)
Tng s thu gin thu phi np (1) + (2) + (3) + (4)
3. Bi ny bn khng cho bit nng ru l bao nhiu nn khng c thu sut thu TTB. Gi s
l ru thuc nh bi 1 l 20%, ta c cng thc sau y:
Gi thanh ton = (gi bn bao gm thu TTB) x 110% (10% thu GTGT)
= gi bn x 120% (20% thu TTB) x 110% (10% thu GTGT)
Thu GTGT = 72.600 x 1.000 /110% x 10% = 6.600.000
Gi bn cha bao gm thu GTGT: 72.600 x 1.000 /110% = 66.000.000
Thu TTB = 66.000.000 120% x 20% = 11.000.000
4. Trong bi ny, chng ta phi xc nh loi thu nhp no chu thu v thu sut nh th no.
(1) Thu nhp t tin lng, tin thng l tt: 240 + 24 = 264 triu --> Chu thu TNCN ly tin
(2) Thu nhp t TGNH 9 triu --> Khng chu thu
(3) Tr ng thng KM 100 triu --> chu thu 10%
Nh vy, ch tnh thu cho (1) v (3).
Thu nhp (1) bnh qun thng l 264 triu / 12 = 22 triu
* Thu TNCN t tin lng, thng tt
Gim tr: bn thn 4 triu + mt ngi ph thuc 1,6 triu = 5,6 triu
TN chu thu: 22 triu - 5,6 triu = 16,4 triu
Thu TNCN = 5 triu x 5% + 5 triu x 10% + 6,4 triu x 15% = 1,71 triu / thng.
Thu TNCN c nm: 1,71 triu x 12 = 20,52 triu
* Thu TNCN t thng KM: 100 triu x 10% = 10 triu
Tng s thu phi np: 20,52 triu + 10 triu = 30,52 triu.
Bi 5.Ti doanh nghip x trong k tnh thu c cc nghip v sau:
1) nhp khu 1 TSCD, gi CIF l 620 triu ng, tscd ny c min thu nhp khu, thu gtgt l 5%
2) nhp khu 20000kg vt liu chnh vi gi CIF l 25000 / kg sn xut sn phm A, thu nhp khu
65%, thu TTB l 40%, thu gtgt 10%.
3)mua nguyn vt liu ph trong nc sn xut c sn phm A v sn phm B vi gi mua c thu
gtgt 10% l 729 triu ng, t l nguyn vt liu ph sn xut sn phm B l 60%.
4) mua nguyn vt liu chnh t doanh nghip ch xut sn xut sn phm B vi gi 500 triu ng,
thu nhp khu 20%
5) t nhng nguyn vt liu trn, doanh nghip sn xut c 280000 sn phm A thuc i tng chu
thu gtgt 10%, thu tiu th c bit 30%, 440000 sn phm B thuc i tng chu thu gtgt 10%
6) bn cho doanh nghip ch xut 70000 sn phm A vi gi 150000/ sp, 220000 sn phm B vi gi
35000/sp
7) xut bn ra nc ngoi 35000 sn phm A theo gi CIF l 135000/sp, I&F l 3000/sp v 55000 sn

Good luck ^^

phm B theo gi FOB l 34000/sp

8) bn cho cc cng ty thng mi trong nc 35000 sn phm A vi gi cha thu gtgt 97500/sp
yu cu: xc nh cc khon thu m doanh nghip phi np trong k bit thu sut thu xut khu ca
sn phm A v B ln lt l 5% v 6%.
1. thu nk = 0
thu VAT v = 31 (tr
2. thu NK A = 325 (tr
thu TTDB A = 330
thu VAT vao A = 115,5
3. thu VATvao = 663
trong do cua A 265.3
cua B = 397,8
4. thu NK B = 100
thu Vat vo B 60
5.
6. thu XK A = 525
thu TTDB c khu tr : 70000/280000) x 330 = 82.5
thu XK B = 462
7. thu XK A = 231
thu TTDB khu tr cho A = 41.25
thu XK B = 112.2
8. thu VAT = 341.25
thu TTDB oc khu tr 41.25
7.
- xut bn ra nc ngoi 35000 sn phm A theo gi CIF l 135000/sp, I&F l 3000/sp
gi FOB = gi CIF - (I + F) = 135.000 - 3.000 = 132.000
Thu XK phi np = s lng sp x gi FOB x thu sut = 35.000 x 132.000 x 5% = 231.000.000
- xut bn ra nc ngoi 55000 sn phm B theo gi FOB l 34000/sp
Thu XK phi np = 55.000 x 34.000 x 6% = 112.200.000
- phn 2 phi nhp khu 20000kg vt liu chnh vi gi CIF l 25000 kg sn xut sn phm A,
thu nhp khu 65%, thu TTB l 40% nn khi xut bn thnh phm s c khu tr thu TTB cho
s sp ny
Gi tnh thu NK 20.000 kg V C = 20.000 x 25.000 = 500.000.000
Thu NK 20.000 kg V C = 500.000.000 x 65% = 325.000.000
Gi tnh thu TTB = Gi t nh thu NK + Thu NK = 500.000.000 + 325.000.000 = 825.000.000
Thu TTB t nh cho vic NK 20.000 kg V C = 825.000.000 x 40% = 330.000.000
Thu TTB khu tr cho vic XK 35.000 sp A l 330.000.000/280.000 x 35.000 = 41.250.000

Good luck ^^