TS. Phan Hu NghPh Trng Khoa Ngn hng Ti chnh i Hc KTQD Email: nghiph@neu.edu.vn

1

NI DUNG MN HC

Bi 1: Tng quan chung v Ti chnh cng Ti chnh cng l g? Vai tr chnh ph v chi tiu cng C s cho hot ng ca chnh ph Phn tch khun kh chi tiu cng Bi 2: H thng ngn sch nh nc Ni dung thu chi Phn cp qun l Quy trnh NSNN Cn i ngn sch Bi 3: H thng thu nh nc Khi qut chung h thng thu Qun l cc loi thu (10)

2

TI CHNH CNG L G?Khu vc cng? - C quan hnh chnh + Dch v hnh chnh cng + L ph - n v s nghip (c thu, ko thu) + hng ho cng cng + Ph - Doanh nghip nh nc (li nhun, phi li nhun) - T chc, th ch khc Ti chnh: Mi quan h bng tin, phn nh s vn ng ca cc qu tin t tp trung gn vi cc ch th khc nhau ca nn kinh t. Ti chnh doanh nghip, Ti chnh quc t, Ti chnh h gia nh Ti chnh cng?

3

PHNG PHP NGHIN CU Phng

php phn tch thc chng: Phn tch thc chng (positive analysis) l mt phng php phn tch khoa hc nhm tm ra mi quan h nhn qu gia cc bin s kinh t. Phng php phn tch chun tc: Phn tch chun tc (normative analysis) l phng php phn tch da trn nhng nhn nh ch quan c bn v iu g ng c hoc cn phi lm t c kt qu mong mun.4

KH KHN KHI PHN TCH CHNH SCH TI CHNH CNG

Khng

thy ht tc ng ca chnh sch ti chnh cng Bt ng quan im gi tr S khc bit v hnh vi kinh t v m hnh kinh t.

5

VAI TR CHNH PH - VAI TR CHI TIU CNG Chnh

ph - Quyn lc tuyt i - Thu Vai tr truyn thng Vai tr m rng (p/din kinh t)

Vai tr kinh t: Thay i theo m hnh kinh t nhm iu tit-n nh-Pht trin

S cn thit tn ti khu vc cng

6

Chnh ph? T

chc mang tnh giai cp c thit lp thc thi nhng quyn lc nht nh, iu tit hnh vi ca cc t chc c nhn sng trong x hi, nhm phc v li ch chung ca x hi v ti tr cho vic cung cp nhng hng ho dch v thit yu m x hi c nhu cu.

7

Chnh ph trong vng tun hon kinh t

C nhnThu T.Thu

Th Trng u ra

Chnh phThu G.Thu

Th trng u vo

D/nghip

8

C s khch quan cho s can thip ca chnh ph

Kinh t hc phc li: l mt nhnh ca l thuyt kinh tquan tm n s mong mun ca x hi i vi cc trng thi kinh t khc nhau

Hiu qu Pareto: Mt s phn b ngun lc c gi l thiu qu pareto nu nh khng c cch no phn b li cc ngun lc lm cho t nht mt ngi c li hn m khng lm thit hai n bt k ai khc. (Hon thin Pareto)

iu kin bin t hiu qu Pareto (hnh 1.A.1 trang 44) MB = MC hoc MSB = MSC

9

iu kin t hiu qu Pareto Sn xut Phn phi - Hn hp

Sn Tiu Hn

xut: MRTS(klX) = MRTS(klY) =Pl/Pk dng: MRS(xyA) = MRS(xyB) =Px/Py

hp (Sn xut-tiu dng) MRTxy = MRS(xyA) = MRS(xyB) = Px/Py

10

Cc tht bi ca nn kinh t v s can thip ca chnh ph

c quyn Ngoi ng Hng ho cng cng Thng tin khng i xng Bt n kinh t Phn phi li thu nhp Cc nguyn nhn lm tht bi chnh sch cng

(Thiu thng tin, b my quan liu, khng kim sot c phn ng ca c nhn, do yu t chnh tr gy ra)

11

c quyn-c quyn nh nc-nh gi hai phn Nguyn nhn-

Chnh ph nhng quyn Ch bn quyn S hu ngun lc c bit Gim chi ph khi sn xut ln Li nhun c quyn Lut chng c quyn nh thu, pht c quyn nh nc

Tn tht-

Gii php-

12

c quyn t nhin Ngnh dch v cng cng

Khi nim: l tnh trng trong cc yu t hm cha trong qu trnh sn xut cho php doanh nghip c th gim lin tc chi ph sn xut khi quy m sn xut m rng, do dn n cch t chc sn xut hiu qu nht l thng qua mt hng duy nht c quyn cha b iu tit (hnh v 2.2 trang 54) Chin lc iu tit c quyn ca chnh ph - nh gi bng chi ph trung bnh - nh gi hai phn + Phn 1 = Chi ph c nh bnh qun + Phn 2 = MC Lin h thc t : in, nc, bu chnh

13

Ngoi ng Khi

nim Phn loi (tch cc, tiu cc) c im - Do sn xut v tiu dng gy ra-

Ai gy ra tc hi hay chu tc hi mang tnh tng i Ngoi ng tch cc, tiu cc mang tnh tng i Tt c u phi hiu qu

14

Ngoi ng tiu cc

Hnh v (2.3 trang 59) Chi ph li ch ca ngoi ng tch cc-

MSB=MB MSC>MC (MSC=MC+MEC) Qo>Q* Hp nht (sp nhp): inh l Coase Dng d lun x hi nh thu (Thu Pigou) Hn mc x thi (H/mc gy ngoi ng)

Gii php-

15

Ngoi ng tch cc

Hnh v (2.4 trang 63) Chi ph li ch ca ngoi ng tch cc-

MSC=MC MSB>MB (MSB=MB+MEB) Qo0

19

Thu ph HHCC QttQ* thu ph - Thu ph khng xy ra tc nghn ti P* (Qtt=Q*) - Thu ph t hiu qu ti u: li ch rng =Max thu tai Po =MB=MC Qtt>Q* Khng thu ph- Gy tn tht =Tam gic EoAQm Lin h thu ph ti Vit nam20

Thng tin khng i xng Khi

nim: L tnh trng thiu thng tin ca ngi mua hoc ngi bn v c tnh ca sn phm. Kt qu ca hin tng thiu thng tin: l la chn ngc (Trang 99 gio trnh)

21

Phn phi li thu nhp Cng

bng(bt bnh ng) l c s phn phi li thu nhp -Cng bng dc: -Cng bng ngang: Thc o bt bnh ng v thu nhp-

ng cong Lorenz H s Gini

22

ng cong LorenzNhm Thu nhp %T.nhp (Lu k)

1 5 5

2 10 15

3 15 30

4 20 50

5 50 100

100

23

Mc -

-

tiu: Tm hiu ni dung c bn ca nh gi chi tiu cng cng p dng cc cng c kinh t hc nh gi hai loi chi tiu c bn ca Chnh ph: chi thng xuyn v chi u t pht trin Chi thng xuyn: ch gii hn nh gi cc khon chi chuyn giao hay chi tr cp ca Chnh ph Chi u t pht trin: p dng phng php phn tch chi ph - li ch nh gi cc d n ca Chnh phThs. Phan Hu Ngh24

24

-

S cn thit phi xy dng cc chng trnh tr cp Phn loi cc chng trnh tr cp nh hng ca chng trnh tr cp n li ch ca ngi nhn

25

Ths. Phan Hu Ngh25

m

bo cc mc tiu x hi, chnh tr nh gi v iu chnh mc cng bng x hi - ng cong Lorenz - H s Gini26Ths. Phan Hu Ngh26

Phn

loi theo hnh thc tr cp - Chi tr cp bng hin vt - Chi tr cp bng tin Phn loi theo i tng - Chi tr cp cho ngi tn tt - Chi tr cp cho ngi tht nghip - Chi tr cp cho ngi ngho -

27

Ths. Phan Hu Ngh27

Phn -

-

tch tnh hung Chng trnh tr cp cho ngi ngho di hnh thc: bn nh vi mc gi u i. So snh vi hnh thc tr cp bng tin Chng trnh tr cp thc phm cho ngi c thu nhp thp. So snh vi hnh thc tr cp bng tin.

28

Ths. Phan Hu Ngh28

29Slide 29 Copyright 2003 by McGraw-Hill Ryerson Limited. All rights reserved.

Phn

tch chi ph li ch l mt k thut c p dng trong thc tin nhm xc nh gi tr tng i ca cc d n c tnh thay th cho nhau ca Chnh ph V c bn, vic phn tch chi ph li ch bao gm 3 bc: - Bc 1: Xc nh mi loi chi ph li ch ca d n c xut - Bc 2: nh gi hay lng ho cc chi ph li ch di dng gi tr - Bc 3: Chit khu cc khon li nhun rng

30

Ths. Phan Hu Ngh30

Li

ch v Chi ph trc tip - Gn lin vi mc tiu ca d n - D xc nh v lng ha - D thng nht Li ch v Chi ph gin tip - Mang tnh tru tng - Kh lng ha - Tnh chnh xc thp

31

Ths. Phan Hu Ngh31

Kh

32

xc nh mc gi c bng c ch th trng (do c quyn, do tnh cht c bit ca hng ha cng cng,) Mc sai s cao do s dng cc bin php tng trng v tng i lng ha Mc iu chnh ln v kh lng do thi gian thc hin thng di (bin ng gi c, t gi, chnh tr) Ths. Phan Hu Ngh32

La

chn mt t l chit khu hp l Xc nh gi tr hin ti PV = X/ (1+r)n Xc nh cc ch tiu ti chnh NPV = Xi / (1+r)i H s BCR: Bi/ (1+r)i / Ci / (1+r)i IRR: NPV = 0 = Xi / (1+irr)i Xp

hng d nThs. Phan Hu Ngh33

33

T l

NPV

NPV

chit khu ca d n I ca d n II 0% 90$ 100/(1+0)2 = 100$ 5% 10% 90$ 90$ 100/ (1+0,05)2 = 90,9 $ 100/ (1+ 0,1)2 = 82,6$Ths. Phan Hu Ngh34

34

Year 1 Chi ph - Nghin cu k thut v lp kE hoch - Thi cng (NVL, thit b, nhnF1 cng...) - Bo dng F2 F3 A3 C3 F4 A4 C4 F5 - M6 A5 C5 A6 C6 2 50 3 4 5 6

- Gim sn lng nng nghip M50 khu vc xy dng A1 A2 A50 Tng Chi ph C1 C2 C50 -

35

Li ch - Sn lng nng nghip trong -

Ths. Phan Hu Ngh

-

-

- A6

35

Cc quy tc la chn d n u t cng cngD n c th chia nh D n khng th chia nh Quy m NSNN c nh Phn ngn sch cho cc Chon tp hp cc d n d n n khi MB bng mang li tng li ch nhau rng l ln nht

Quy m NSNN khng M rng cc d n n Chon tt c cc d n c nh khi MB = 1 hay li ch c li ch rng dng rng bin = 0

36

Ths. Phan Hu Ngh

Cc

ch tiu c bn phn nh gi tr ca khon u

t - Ch tiu gi tr hin ti rng (NPV) - Ch tiu t sut hon vn ni b (IRR) - Ch tiu t s li ch chi ph (BCR) u nhc im ca tng ch tiu

37

Ths. Phan Hu Ngh37

Ngn sch c nh 700t - Chon cc d n c BCR t cao n thp - Chon cc d n c li ch rng ln nht - Chon d n sao cho min NS cn d

D n 1 2 3 4 5 6 7

Chi ph C 200 145 80 50 300 305 125

Li ch B 400 175 104 125 420 330 100

B-C 200 30 24 75 120 25 -25

BCR 2.0 1.2 1.3 2.5 1.4 1.1 0.8

Xp hng BCR 2 5 4 1 3 6 7

38

Ths. Phan Hu Ngh

39

Cc khon u t ca Chnh ph v mt nguyn tc n c vn hnh nh cc khon u t ca doanh nghip nhng n mt s im khc c bn: - Mc tiu li nhun khng phi l mc tiu theo ui hng u trong cc khon u t ca Chnh ph - Chnh ph thng khng phi i mt vi s cnh tranh - Cc chng trnh ca Chnh ph thng chu nh hng t cc mc tiu chnh tr bi v chng tc ng n thu nhp ca cc nhm quyn lc ch khng hn l s phn b c Ths. Phan Hu Ngh hiu qu ca cc ngun lc

39

Cng bng-Hiu qu-Xo i ngho ng cong Kuznet

Xo i ngho Mc ngho i

40

MC+MEC

MB+MEB

MC

MC MB MB Q0 Q1 Q0 Q Ngoi ng tiu cc Q1 Q

Ngoi ng tch cc

41

c quyn t nhin

P1 F1 P2 Po Q1 Q2 Qo

42

PH LC

KIN THC KINH T HC CN THIT DNG TRONG TAI CHNH CNG

43

Quy

lut cung cu: Bn cht ng cung, ng cu, im cn bng Thng d tiu dng, thng d sn xut ng bng quan, ng gii hn ngn sch tha dng

44

44

45

45

46

ng cu: Xut pht t l thuyt li ch cn bin gim dn ng cu = ng li ch cn bin ( D = MB ) ng cung: Li ch cn bin tng dn S = MC

47

47

48

49

50

51

Q*:

D X S = MB X MC Q* l mc sn lng hiu qu ca th trng cnh tranh hon ho Q*: MB X MC: Li ch rng ca th trng l ln nht _(TB TC ) max

52

52

5353

Thng d tiu dng

54

Thng d sn xut

55

56

56

57

58

59

60

60

61

62

63

63

64

65

66

67

68

Slide 69

Copyright 2003 by McGraw-Hill Ryerson Limited. All rights reserved.

Slide 70

Copyright 2003 by McGraw-Hill Ryerson Limited. All rights reserved.

Slide 71

Copyright 2003 by McGraw-Hill Ryerson Limited. All rights reserved.

72

73

74

75

76

77

78

79

80

81

82

Hng ha cng cng thun ty_Hng ha cng cng c tnh gii hn

83Bi 1.

83

Hng ha cng cng thun ty

84

84

BI 2

H THNG NGN SCH NH NC

TS. Phan Hu NghPh Trng Khoa Ngn hng Ti chnh i Hc KTQD Email: nghiph@neu.edu.vn

85

Khi

nim. Thu ngn sch Chi Ngn sch Cn i ngn sch Phn cp qun l

86

86

Ngn sch Nh nc l ton b cc khon thu, chi c trong d ton NSNN, c c quan nh nc c thm quyn ph duyt v c thc hin trong mt nm nhm hon thnh cc mc tiu, nhim v ca nh nc Ngn sch nh nc l ti liu phn nh cc khon thu-chi bng tin ca nh nc

87

87

Vai-

tr NSNN

Duy tr b my nh nc Khc phc hn ch ca nn kinh t iu tit v m M rng quan h hp tc

Nguyn-

tc qun l

Nin hn Ton th, thng nht Chuyn dng88

88

Cn c vo phm vi pht sinh Thu

trong nc Thu nc ngoi300000 250000 200000 150000 100000 50000 0

Cn c vo tnh cht pht sinh Cc

T h u th n g xu yn q u a cc n m

89

khon thu thng xuyn Cc khon thu khng thng xuyn

S eries 1

nm 2003

nm 2004

nm 2005

nm 2006

Cn c vo hnh thc ng vin Thu,ph v l ph Cc khon thu khcNm 2005Nm 2006Thu t thu 5% 7% 1% Thu t ph v l ph ngoi thu Thu v vn 87% Thu vin tr khng hon li

Thu t thu 5% 7% 2% Thu t ph v l ph ngoi thu Thu v vn 86% Thu vin tr khng hon li

90

91

Khi nim: l khon chi nhm to c s vt cht k thut, c tc dng lm cho nn kinh t tng trng v pht trin. Ni dung c im - Chi ln, khng mang tnh n nh - Chi c tnh tch lu - Gn vi mc tiu, nh hng - Quy m vn ph thuc vo ngun, tnh cht

92

92

Khi

nim: khon chi c tnh u n, lin tc gn vi nhim v thng xuyn ca nh nc v qun l kinh t-x hi. Ni dung c im - Mang tnh n nh - Phn ln mang tnh tiu dng - Gn vi c cu t chc c tnh bt buc Phng thc cp pht

93

93

Khi nim T chc h thng ngn sch nh nc - Ngn sch trung ng - Ngn sch a phng (Tnh, Huyn, X) Nguyn tc phn cp - Ph hp vi phn cp qun l KT-XH - NSTgi vai tr ch o - Phn nh r nhim v thu chi, n nh t l phn chia = (AB)x100%/C (A:Tng chi ca tnh, B tng thu 100% ca tnh, C: Tng thu phn chia % T-P) - m bo cng bng

94

T l iu tit c tnh:

A-B Tt = ----------------

x 100 %

C Tt: T l iu tit c xc nh cho tng a phng

A: Tng chi cn i ngn sch a phng tnh theo ch nh mc thng nht ca trung ng B: Tng thu NSP c hng 100% C: Tng cc khon thu c nh ca a phng

95

95

Trung ng

Tnh( TP)

Tnh( TP)

Tnh(TP)

Huyn( qun)

Huyn( qun)

X (phng)

X (phng)

X (phng)

Quc hi UB T v Q Hi Chnh ph UB K t NS Q Hi

KBNN TW

B TC

CQ B, TW

v sd NS

KBNN tnh, TP KBNN qun, huyn

S TC - VG

v d ton cp 1 tnh v d ton cp 1

v sd NS

Phng TC

v sd NS

Ban Ti chnh

v sd NS

97

Ngun thu ca ngn sch TW 100% Cc khon thu v thu khc t du kh (Thu XNK, Thu TTDB, Thu TNDN Hch ton ton ngnh)

Ngun thu ca NS a phng 100% Thu (thu nh, t; Ti nguyn;chuyn quyn s dng t; thu s dng t nng nghip, mn bi bc thp)

Li tc, tin thu hi vn ca NN ti cc c Tin s dng t s kinh t, tin cho vay ca NN Cc khon do CP vay,vin tr khng hon li Ph,l ph v cc khon thu khc Tin cho thu v tin bn nh thuc s hu nh nc L ph trc b

98

Thu GTGT Thu thu nhp doanh nghip ko ca n v

HTTN Thu thu nhp i vi ngi c thu nhp cao Thu li nhun chuyn ra nc ngoi Thu tiu th c bit Ph xng du khon khc

99

Chi thng xuyn Chi u t pht trin Chi tr n gc tin cho chnh ph vay Chi b sung qu d tr ti chnh Chi b sung cho NS cp di

Chi thng xuyn Chi cho u t pht trin Chi tr n gc tin vay cho u t Chi b sung qu d tr ti chnh Chi b sung cho NS cp di

100

a) Cc hot ng s nghip do cc ca) Do a phng qun l quan trung ng qun l

b) Quc phng, an ninh v trt t, anb)Phn giao cho a phng ton x hic) Hot ng ca cc c quan T,c) Hot ng ca cc c quan nay a CSVN v cc t chc CT-XH phng

d) Tr gi theo chnh sch ca Nh) Tr gi theo chnh sch ca Nh nc nce) Cc chng trnh quc gia do TW thce) Cc chng trnh giao cho a hin phng

101

Nm

ngn sch l thi gian m d ton ngn sch c ph duyt c hiu lc thc hin. Chu trnh ngn sch l ton b qu trnh t khi hinh thnh d ton cho ti khi quyt ton xong ngn sch. Mi quan h gia nm NS v chu trnh NS C quan tham gia vo xy dng NSNN

102

102

ngha lp d ton - L khu quan trng nht ca chu trnh - nh gi c tng th kinh t x hi Cn c lp d ton (ch trng phng hng, k hoch chnh ph, kt qu phn tch, ch tiu chun) Phng php lp - T trn xung - T c s ln - MTEF

103

103

Cng

tc chun b Qu trnh lp - Ti n v c s - Ti cc cp ngn sch CQ ti chnh UBND HDND - Lp k hoch NSNN tng th Qu trnh ph duyt Giao k hoch NSNN chnh thc (phn s liu v thuyt minh)

104

104

Khi

nim Cc quan im cn i NSNN - L thuyt c in v cn bng NS - L thuyt ngn sch chu k - L thuyt ngn sch c thiu ht

105

105

Khi nim o lng: quy m thm ht/GDP (5% ca Vit nam) M hnh m rng nh nc Nguyn nhn-

-

Khch quan + Khng hong Kt + Thin tai, chin tranh, dch bnh Ch quan + Qun l km + C cu chi bt hp l + Hiu qu thp + H thng thu khng thc s hiu qu..106

106

Tc ng ca thm ht ngn sch - Li sut tng, u t gim - Thm ht cn cn thanh ton - Tc ng khc (GDP, tht nghip, CPI) Gii php - Trc tip (khng bn vng) + Vay n + Pht hnh tin + Ct gim chi tiu, tng thu - Gin tip (mang tnh trit nhm tng GDP) + Khu vc quc doanh +Ngoi quc doanh + Vn u t nc ngoi

107

107

N

cng v n quc gia S cn thit phi vay n Th trng vay v cng c vay Cc yu t nh hng li vay Phng thc vay - u thu tri phiu - Bn l Phng thc hon tr

108

108

Li

sut trng thu duy nht Trng thu a li sut Li sut trn (li sut ch o) - Ti a bng li trn - Chon t thp n cao sao cho Qtt Qo - Phn b theo %: (Qo/Qi)*Qi Khng li sut ch o Khng cnh tranh li sut (Tri phiu VCB)

109

109

MTEF

l g?: L mt quy trnh son lp v xy dng k hoch NS minhbch, trong ra gii hn ngun lc trung hn, c phn b t trn xung nhm m bo k lut ti kho tng th v i hi xy dng d ton chi t di ln, thng nht vi cc chnh sch chi tiu theo cc u tin chin lc. S khc gia MTEF v NS truyn thng?

110

110

Tch

ri, khng c tnh k tha gia chnh sch, k hoch v nm ngn sch Ngn sch pht sinh tng dn (thiu hiu qu) m phn ngn sch thiu minh bch Thm ht ngn sch Tch ri chi thng xuyn v u t pht trin.111111

ngha chi tiu cng - Tm gng phn chiu s la chn KT-XH - Cng c qun l hiu qu ngun lc cng cng - C tnh c th ca tng quc gia Mc tiu chnh - K lut ti kho tng th: trnh thm ht, khng NS thm ht ln n mc ko bn vng. - m bo hiu qu phn b ngung lc: Xc nh r th t u tin trong phn b ngun lc, ph hp vi chin lc, k hoch. - m bo hiu qu hot ng: Kt qu cao nht vi chi ph thp nht

112

112

Tnh

trch nhim (gii trnh v tc ng) Tnh minh bch Tnh tin liu S tham gia ca x hi

113

113

T TRN XUNG (C.ph, q.hi, B tc chnh,k hoch) H.mc chi Tiu s b Trung hn Xem xt Ph duyt d ton

K/kh kt v m trung hn

Tho lun Xy dng hn Mc chnh thc

T di ln (Cc ngnh, tnh) nh gi mc Tiu chin lc Xy dng d Ton theo th t u tin D ton trung Hn thng nht

114114

Nm ngn Sch 2006 D ton nm th nht 2007 D ton nm th hai 2008 D ton nm th ba 2009 Nm ngn Sch 2007 D ton nm th nht 2008 D ton nm th hai 2009 D ton nm th ba 2010115115

Bi 3 H THNG THU NH NC

TS. Phan Hu NghPh Trng Khoa Ngn hng Ti chnh i Hc KTQD Mail: nghiph@neu.edu.vn

116

Ngh thut nh thu ging nh vt lng ngng sao cho thu c nhiu lng nht nhng gy ra t ting ku nht Trong i c hai th m bn khng th trnh: cht v thu. C nhng ngi cho rng thu cn t hn cht. Ti sao chng ta phi ng thu? "Thu l ci gi ta phi tr cho mt x hi vn minh".

117

Khi nim - c im thu Khi-

nim

-

L khon ng gp mang tnh bt buc theo quy nh ca php lut nhm hnh thnh ngn sch nh nc. L khon hnh thnh trong qu trnh phn phi v phn phi li sn phm x hi, thu nhp quc dn.

c

im - Mang tnh bt buc, c tnh php l cao - Khng c hon tr trc tip

118

Vai tr ca thu Ngun

thu ch yu ca ngn sch nh nc iu tit v m nn kinh t Tham gia thit lp s cng bng x hi (dc, ngang) Kim tra gim st cc hot ng sn xut kinh doanh.

119

Cc yu t hnh thnh mt loi thu Tn

gi ca thu i tng np thu i tng chu thu Cn c tnh (c s thu) Thu sut ng k, k khai, np thu Yu t khc120

Thu sut Cu-

trc thu sut - Thu sut c nh (tuyt i)Thu sut t l Thu sut lu tin Thu sut lu thoi

Tnh-

cht iu tit

Thu sut bin (MTR) Thu sut trung bnh (ATR)

121

Thu sut%

Thu sut

lu tin ton phn

Lu tin tng phn

Thu sut t l

C s thu

122

Thu sut lu tin Lu

tin tng phn l thu sut lu tin nhng iu tit trn tng phn (bc) tng thm ca c s thu tin ton phn l thu sut lu tin, c p dng mt mc thu sut duy nht trn ton b c s thu

Lu

123

Thu sut thu TNCNBc thu 1 2 3 4 5 Thu nhp chu thu 0-5 triu 5-15 triu 15-25 triu 25-40 triu >40 triu Thu sut % 0 10 20 30 40

Bc thu 1 2 3 4 5 6 7

Thu nhp chu thu 0-5 triu 5-10 triu 10-18 triu 18-32 triu 32-52triu 52-80 triu >80 triu

Thu sut % 5 10 15 20 25 30 35

124

Phn loi thuThu trc thu: TNDN, TNCN, thu nh t Thu gin thu: VAT, TTB, XK-NK Cc cch phn chia khc (thu sut, phm vi p dng.) T trng thu gin thu ca Vit nam lun ln hn t trng thu trc thu so vi tng thu. Ti sao?

125

Nguyn tc, cn c nh thu

Nguyn

tc li ch Nguyn tc kh nng ng gp Chn cu trc thu sut Cn c vo ngun pht sinh thu nhp Cn c vo ni c tr Hip nh trnh nh thu hai ln126

Tnh cht h thng thu ti u Tnh

hiu qu kinh t Tnh n gin Tnh cng bng Tnh linh hot Tnh trch nhim

127

Tc ng ca thuThu Gin thu - Tng i c quyn Vi m

Trc thu Tuyt i Cnh tranh V m

128

Cn bng chung

(Cnh tranh)

129

nh thu l mt nguyn nhn gy bin dng. Tiu th xng du thng b nh thu n v, v d 2.000 ng/lt. Mc thu ny to ra chnh lch gia gi m ngi mua phi tr v gi m ngi bn nhn c. Nu ngi s dng xe my tr 15.500 ng/lt xng, th ngi ch cy xng s nhn c 15.500 2.000 = 13.500 ng/lt. Trn th, cng khon thu vo ta c ng cung mi nm bn trn ng cung lc khng chu thu. Lng tiu th xng du gim t Q* xung Q. Ta c th thy c ngi mua v ngi bn xng du cng chia nhau gnh nng thu. Vi ngi mua, mc gi Pd cao hn lm cho h b thit v thng d tiu dng b gim mt lng bng din tch a + d. Vi ngi bn xng, mc gi Ps thp hn cng khin h b thit do phi chu mt mt thng d sn xut bng din tch b + c. Chnh ph thu c mt khon thu tng ng din tch a + b. Phn din tch cn li c + d l chi ph x hi rng. Theo quan im kinh t th y l mt mt v ch ca khon thu. Tuy nhin, thu khng phi lc no cng xu. Thc ra, thu l cng c cn thit khi mt s hot ng sn xut v tiu dng khng phn nh c ng cc chi ph x hi. Ta bit rng tiu dng xng du gy ra nhim. Thu xng du lm gim lng tiu th v do vy gip gim nh vn nhim mi trng.130

Trng hp c bitCung co gin hon ton hon ton Cu co gin

Cung khng i (c nh) (c nh)

Cu khng i

131

Thu nhp khuKhi cha c thu NK th trng P d s

cn bng ti q=70, p=20, Gi s th gii gi =10 cung v hn th gi trong nc s h xung =10 cung trong nc ch cn 20, nh 20 nc nh thu NK 60% gi 16 st tng =16 SX trong nc =50 thu nh nc thu = ixyh . . . . . .10 m sw (gii thch chi tit) O 20

E i k x h y

50

70

90

120 q132

Khi qut h thng thu Vit nam H

thng vn bn php lut (10 loi) C quan qun l (3 cp) Ci cch thu Lch s hnh thnh - Trc 1990: Ko c lut, c 3 c quan thu c lp. - Ci cch bc 1 (90-95) - Ci cch bc 2 (96-nay)133

Thu tiu dng

Thu tiu dng l g? c im thu tiu dng- L thu gin thu - Tc ng nhay cm n gi - Mang tnh lu thoi - C ngun thu n nh

Phng php nh thu- Theo tnh cht (thu thng thng, c bit) - Theo giai on (mt giai on, nhiu giai on)

134

Thu GTGT (VAT) VAT

l g? Ti sao hng nhp khu chu VAT? Ti sao phi p dung VAT thay thu doanh thu?- Trnh trng thu (trng thu l g?) - Khuyn khch xut khu - Tng cng hch ton k ton - Ph hp vi cc nc trn th gii Ni

dung ca VAT Vit nam?

135

Ti sao p dng VAT?Ch tiu Thu doanh thu Gi vn Gi bn(ko thu) Gi TT (c thu) Thu GTGT Gi vn Gi bn(ko thu) Gi TT (c thu) 100 110 100 106 116.6 106 111.6 122.76 100 104 104 110 114.4 114.4 120 124.8 Sn xut Thng mi 1 Thng mi 2

136

THU GI TR GIA TNG

137

NI DUNG CHNH i

tng khng chu thu Gi tnh thu v thi im xc nh gi tnh thu Thu sut

138

I TNG KHNG CHU THUTrc 01/01/2009 - 29 nhm

T 01/01/2009 - 26 nhm

Chuyn 4 nhm sau t khng chu thu sang chu thu: - Thit b, my mc, phng tin vn ti thuc loi trong nc cha sn xut c nhp khu to TSC ca DN. -Hot ng vn ho, trin lm v th dc, th thao; biu din ngh thut; SX phim; NK, pht hnh v chiu phim. -iu tra, thm d a cht, o c, lp bn d thuc loi TCB ca NN.

139 - Vn ti quc t.

I TNG KHNG CHU THU B

sung thm 1 nhm: - Cy, ba t, no vt knh mng ni ng phc v sn xut nng nghip. Chi tit thm mt s nhm, c th nh sau:

140

I TNG KHNG CHU THU -

-

Trc 01/01/2009 Nhm dch v ti chnh: cha hng dn dch v ti chnh phi sinh Chuyn nhng s hu tr tu (10%) R ph bom mn, vt n (hng dn ti cng vn B)

T 01/01/2009, b sung: - dch v ti chnh phi sinh gm 4 nghip v v cc dch v ti chnh phi sinh khc; - Chuyn nhng SHTT - R ph bom mn, vt n vo i tng khng chu thu

141

I TNG KHNG CHU THUTrc 01/01/2009 - Dch v y t cha hng dn chi tit -

T 01/01/2009, chi tit: Dch v y t gm c vn chuyn ngi bnh, cho thu phng bnh, ging bnh ca cc CS y t; xt nghim, chiu, chp, mu v ch phm mu dng cho ngi bnh.

142

I TNG KHNG CHU THUTrc 01/01/2009 - Quy nh danh mc ti nguyn, khong sn khai thc cha ch bin thnh sn phm khc khi xut khu. - Quy nh danh mc v kh kh ti chuyn dng phc v quc phng, an ninh.

T 01/01/2009 - Hng dn tiu ch xc nh ti nguyn, khong sn khai thc cha ch bin thnh sn phm khc. - Thng t khng quy nh (Cng vn s 17/BTC-TCT ngy 16/01/2009 ca B hng dn Danh mc

143

GI TNH THU V THI IM XC NH THU GTGT Khng

thay i nguyn tc xc nh gi tnh thu (l gi bn cha c thu GTGT). i vi kinh doanh BS v in ca cc nh my in hch ton ph thuc EVN c hng dn mi.

144

GI TNH THU

Trc 01/01/2009

T 01/01/2009

-

Gi tnh thu i vi BS c tr gi t theo gi do UBND tnh quy nh ti thi im nhn quyn s hu hoc s dng BS.

145

Gi tnh thu i vi BS c tr gi t (hoc gi thu t) thc t ti thi im chuyn nhng. Trng hp gi t ti thi im chuyn nhng do NNT k khai khng cn c xc nh gi tnh thu hp l theo quy nh th tnh tr theo gi t (hoc gi thu t) do UBND tnh quy nh ti thi im chuyn nhng.-

GI TNH THU-

Gi tnh thu i vi nh my thu in EVN theo gi bn in ni b ca EVN.

-

Gi tnh thu i vi nh my thu in EVN bng 60% gi bn in thng phm bnh qun nm trc.

146

THI IM XC NH THU GTGTTrc 01/01/2009 - i vi kinh doanh BS, l thi im chuyn giao quyn s hu, quyn s dng, khng phn bit thu hay cha thu c tin.

T 01/01/2009 - i vi kinh doanh BS, l thi im thu tin theo tin thc hin d n hoc tin thu tin ghi trong hp ng.

147

THU SUT 0%: p dng i vi hng ho, dch v xut khuTrc 01/01/2009 - Vn ti quc t khng chu thu. - Dch v sa cha tu bay, tu bin cung cp cho t chc, c nhn nc ngoi (cng vn Tng cc p dng 0%). - Cc trng hp khng c p dng 0% cha c th.

T 01/01/2009, b sung 0% i vi: - Vn ti quc t. - Dch v sa cha tu bay, tu bin cung cp cho t chc, c nhn nc ngoi. - Hng dn r cc trng hp khng c p dng 0%.

148

THU SUT 0% (tip theo)Trc 01/01/2009 - Tiu ch xc nh dch v xut khu: + tiu dng nc ngoi. + hp ng trc tip. + chng t thanh ton qua ngn hng.

T 01/01/2009, - Tiu ch xc nh dch v xut khu: + xc nh c s thng tr hay khng c tr ti Vit Nam; khng l i tng np thu GTGT ti VN. + hp ng trc tip. + chng t thanh ton qua ngn hng.

149

THU SUT 5% -

-

Trc 01/01/2009: 39 nhm Lng thc: 5% Nc sch: phn loi theo a bn khai thc v mc ch s dng thuc din khng chu thu v thu sut 5%. Ban hnh Danh mc dc liu l nguyn liu SX thuc. Hot ng trin lm...khng chu thu.

T 01/01/2009: 15 nhm (hng dn ng theo quynh ca Lut v Ngh nh)

Khng cn nhm lng thc: + Thc, go... SP trng trt cha ch bin + Bt (go, ng...): 10% - Nc sch phc v SX v sinh hot: 5% - Xc nh nguyn tc: nguyn-

liu lm thuc p dng 5%

-

Hot ng trin lm...: 5%.

150

IU KIN KHU TR -

-

B sung hng dn: Thu GTGT u vo ca TSC dng chung chu thu v khng chu thu khu tr ton b. Khng khu tr s thu GTGT u vo tng ng vi phn tr gi vt trn 1,6 t i vi TSC l t ch ngi 9 ch ngi tr xung. iu kin chng t thanh ton qua ngn hng i vi hng ho, DV mua vo. Nng thi hn ti a k khai thu u vo i vi ho n b st t 3 thng ln 6 thng.

151

IU KIN KHU TRB sung hng dn: - Th tc, h s i vi 02 trng hp c coi nh xut khu: + Hng ho, vt t do DNVN xut khu thc hin cng trnh xy dng nc ngoi. + Hng ho, vt t do CSKD trong nc bn cho DNVN thc hin cng trnh xy dng nc ngoi v thc hin giao hng ho ti nc ngoi theo hp ng k kt. - B iu kin ng k vi cc Ban qun l khu i vi trng hp CSKD cung cp vn phng phm, hng ho phc v sinh hot hng ngy ca DNCX.

152

HON THU

Hng dn r cc trng hp hon thu GTGT c quy nh ti iu 13 ca Lut thu GTGT v iu 10 ca Ngh nh s 123/2008/N-CP; V th tc hon thu, s thu GTGT u vo trn 200 triu c xt hon thu theo thng (trc y l hon thu theo qu, 3 thng lin tc khng phn bit theo nm dng lch). B sung v hng dn 2 trng hp: CSKD c d n u t mi, CSKD c d n u t CSSX mi khc a bn tnh, thnh ph.

153

NI NP THU V HIU LC THI HNH Hng

dn b sung trng hp ngi np thu c CSSX hch ton ph thuc khc a bn tnh, TP vi tr s chnh th NNT np thu GTGT ti tr s chnh v ni c CSSX. p dng t 01/01/2009 v hng dn th tc chuyn tip i vi nhng hp ng ng tu d dang k trc 01/01/2009.154

Thu TTBThu TTB l g? c im

Thu sut cao - Danh mc hng chu thu khng nhiu - Gim tnh lu thoi ca thu tiu dng - Ch nh vo mt cng on - Doanh thu bao gm thu TTB - Khng khuyn khch tiu dng, sn xut nhp khu-

. Ni dung thu TTB 155

THU TTB ni dung sa i v b sung

156

Ni dung ch yu1. 2. 3. 4. 5. 6.

i tng chu thu i tng khng chu thu Thu sut thu tiu th c bit (TTB) Gi tnh thu Min, gim thu iu khon thi hnh

157

1. i tng chu thuB sung: t di 24 ch ngi va ch ngi va ch hng, v quy nh c th tiu ch i vi loi xe ny. Cc ch phm t cy thuc l Xe m t c dung tch xi lanh trn 125 phn khi.158

1. i tng chu thu (tip)B sung: Tu bay v du thuyn (tr tu bay, du thuyn s dng cho mc ch kinh doanh vn chuyn hng ho, hnh khch, khch du lch) Thay

th cm t "Tr chi bng my jackpot" bng cm t "Tr chi in t c thng"

159

2. i tng khng chu thuB sung Tu bay v du thuyn s dng cho mc ch kinh doanh vn chuyn hng ho, hnh khch, khch du lch. Hng ho nhp khu vo khu phi thu quan , tr t ch ngi di 24 ch ngi

160

2. i tng khng chu thu (tip)Xe t di 24 ch ngi nhng c s dng cho mc ch chuyn dng Xe t thit k va c ch ngi, va c ch ng ch c t 24 ngi tr ln (xe but ni thnh v lin tnh, xe but vn chuyn khch trong sn bay, nh ga)

161

3.Thu sut thu TTB3.1. i vi mt hng ru, bia i vi ru:

Ru t 20 tr xung: 25% (trc y: 20%) Ru t 20 tr ln:

+ T nm 2010 n ht 2012: 45%; + T nm 2013 tr i: 50%.

Ru thuc, ru hoa qu p dng thu sut theo cn nh cc loi ru khc.

162

3.Thu sut thu TTB (tip)3.1. i vi mt hng ru, bia i vi mt hng bia:

Thu sut thng nht i vi mi loi bia. T nm 2010 n ht nm 2012: 45% T nm 2013 tr i: 50%.

163

3.Thu sut thu TTB (tip)3.2. i vi mt hng t t t 9 ch ngi tr xung: + Dung tch t 2.000 cc tr xung : + Dung tch trn 2.000 cc n 3.000 cc : + Dung tch trn 3.000 cc :

45% 50% 60%

164

3.Thu sut thu TTB (tip)3.2. i vi mt hng t t t10 n di 16 ch ngi: 30% t t 16 n di 24 ch ngi: 15%. t thit k va ch ngi va ch hng : 15%. t s dng nhin liu hn hp :70% thu sut ca t cng loi. t chy bng nng lng sinh hc: 50% thu sut ca t cng loi.

165

3.Thu sut thu TTB (tip)3.2. i vi t i vi loi xe t chy bng in: + T 9 ch ngi tr xung: 25% +T10 n di 16 ch ngi: 15% + T16 n di 24 ch ngi: 10% + Va ch ngi va ch hng : 10%

166

3.Thu sut thu TTB (tip)3.3. i vi xe my trn 125 phn khi : 20% 3.4. i vi tu bay v du thuyn: 30% 3.5. i vi kinh doanh v trng: Tng t 30% ln 40%.

167

3.Thu sut thu TTB (tip)3.6. i vi dch v casino, tr chi in t c thng, kinh doanh t cc: Tng t 25% ln 30%. 3.7. i vi kinh doanh gn: Tng t 10% ln 20%.

168

4. Gi tnh thu

Gi tnh thu TTB l gi bn ca c s sn xut, gi nhp khu cha bao gm thu TTB. dn c th hn v gi tnh thu i vi mt s loi hng ho, dch v.

Hng

169

5. Min, gim thu

B quy nh v trng hp min thu

170

6. Hiu lc thi hnh

T

ngy 01/04/2009. i vi ru, bia: t ngy 01/01/2010.

Ring

171

Thu nhp l g?

Thu nhp? Tng gi tr m ch th no nhn c thngqua qu trnh phn phi, trong mt khong thi gian nht nh.

Yu t chi phi thu nhp- Mc pht trin kinh t quc gia - C ch phn phi - Yu t x hi, yu t khc

Tiu thc phn chia thu nhp (ch th, lao ng, ti sn, knh th)

172

Thu thu nhp

173

Khi nim Ti sao cn thu thu nhp - Ti phn phi, m bo cng bng - Nhu cu ti chnh nh nc - iu tit hot ng kinh t - Gim tnh lu thoi ca thu tiu dng Nguyn tc nh thu - Trn c s thu nhp chu thu (cc ngun?) - nh thu lu tin - La chn thi gian xc nh TNCT Ni dung (thu TNDN, thu TNCN)

Thu xut nhp khu, thu ti sn, thu khc Thu

xut khu, nhp khu Thu ti nguyn Thu chuyn quyn s dng t Thu nh t Thu s dng t nng nghip Thu mn bi174

Hip nh thu, chuyn gi, ph gi

Hip nh thuL vn bn k kt gia cc quc gia nhm phn nh quyn v ngha v mi bn i vi cc loi thu trc thu ca doanh nghip c vn u t nc ngoi.

Chuyn ginh gi cao hay thp hn gi thc nhm ti a li nhun ti thiu ngha v thu i vi nh nc (transferpricing.com)

Ph giBn hng ho ra nc ngoi (xut khu) vi gi thp hn gi bn ca hng ho ti trong nc (gi ny khng bao gm thu gin thu) Bin ph gi = Gi trong nc gi nc ngoi

175

Ni dung ca thu chng bn ph gi

Bn ph gi l g? L hnh vi bn hng ho ra th trng nc ngoi (xut khu) thp hn gi bn ca chnh hng ho hoc hng ho cng loi ti th trng trong nc (khng bao gm thu). Phn chnh lch gi ti 2 th trng (xut, nhp) l bin ph gi Ti sao bn ph gi: + Ti a ha li nhun (trong 80% trng hp th y l l do chnh) + Loi b i th cnh tranh + Chim lnh th trng + Ngn cn s xm nhp th trng ca i tng mi Phan Hu Ngh + c chnh ph ti tr

176

s

s

Ti sao li nh thu chng ph gi + Bo h hng sn xut trong nc (ch yu) + m bo bnh ng, trnh thit hi cho nc xut khu (gnh nng qu mc) + Tr a (trong mt s trng hp) + Lut php chung ca WTO: Cho php nh thu trnh s phn bit i x qua gi iu kin v nguyn tc p dng thu chng bn ph gi (quy nh ca WTO GATT 1947) + C iu tra v xc nh c hng xut khu gy thit hi cho nn sn xut ni a ca nc nhp khu + C n khiu kin ca Cng ty (hoc nhm Cng ty) i din cho 25% th phn b nh h ng (c bng chng chng minh) + Bin ph gi > 2% v sn phm nhp khu > 7% th phn 177 Phan Hu Ngh + Thu chng ph gi = < Bin ph gi

Ni dung iu tra v bin php p dngC quan iu tra: L cc c quan chc nng (B Thng mi, U ban thng mi quc t) i tng b iu tra: Nh nhp khu, nh xut khu, nc xut khu (c s ng ) Ni dung .) Bin ph gi (gi nc xut khu: gi tr trng, gi suy nh) .) Thit hi vi ngnh sn xut trong nc Bin php tm thi .) Thu chng ph gi tm thi .) t cc mt khon tin .) nh ch vic nh gi hi quan (Thu tm thu v t cc khng qu 60 ngy trc ngy iu tra, Bin php tm thi : bnh thng khng qu 4 thng, mt s tr ng hp c bit khng qu 9 thng) Quyt nh nh thu: Nu c kt lun bn ph gi Thi gian p dng: 5 nm sau xem xt li Hi t: p dng i vi thi gian p dng cc binNgh Phan Hu php tm thi

178

THU NH THU

TT 134/2008/TT-BTC Ging vin TS. Phan Hu NghPh Trng Khoa Ngn hng-Ti chnh

179

Thu nh thu l g?- Bn cht ca thu nh thu ( ngun pht sinh thu nhp) - Phn bit thu nh thu v xut nhp khu?

180

Phm vi p dng

i tng p dng (np thu, chu thu) Khng t cch php nhn Khng hin din i tng khng p dng Khng t cch php nhn kinh doanh theo lut Vit nam Cung cp hng ti ca khu xut, nhp quyn li ngha v kt thc khi chuyn giao quyn s hu hng ha. C nhn c thu nhp np thu TNCN, hnhngh c giy php C nhn t chc nc ngoi u t chng khon

Cc loi thu p dng VAT, TTB, TNDN, XKNK, TNCN, thu khc, ph l ph

181

Khi nim c quy nh hiu nh sau

Nh thu nc ngoi l t chc nc ngoi khng c t cch php nhn Vit Nam, c nhn nc ngoi hnh ngh c lp, kinh doanh hoc c thu nhp pht sinh ti Vit Nam trn c s hp ng hoc tho thun bng vn bn gia h vi t chc, c nhn Vit Nam (Bn Vit Nam) "Nh thu ph" l t chc hoc c nhn hnh ngh c lp k kt cc tha thun bng vn bn vi Nh thu nc ngoi thc hin mt phn cng vic ca Hp ng nh thu. "Hp ng nh thu" l hp ng hoc tho thun gia Nh thu nc ngoi v Bn Vit Nam. "Hp ng nh thu ph" l hp ng hoc tho thun gia Nh thu ph v Nh thu nc ngoi.

182

Khi nim c quy nh hiu nh sau

"Thu nhp pht sinh ti Vit Nam" l cc khon thu nhp di bt k hnh thc no ca Nh thu nc ngoi, Nh thu ph nc ngoi do Bn Vit Nam thanh ton theo tho thun k gia nh thu nc ngoi vi Bn Vit Nam "Tin bn quyn" l khon thu nhp di bt k hnh thc no c tr cho quyn s dng, chuyn quyn s hu tr tu v chuyn giao cng ngh (bao gm: cc khon tin tr cho quyn s dng, chuyn giao quyn tc gi v quyn ch s hu tc phm; chuyn giao quyn s hu cng nghip; chuyn giao cng ngh); bao gm c vic chuyn giao quyn s dng di hnh thc cho thu my mc, thit b, phng tin vn ti. ."Li tin vay": l thu nhp ca Bn cho vay t cc khon cho vay di bt k dng no (tr li tin gi ca cc c nhn ngi nc ngoi v li tin gi pht sinh t ti khon tin gi duy tr hot ng ti Vit Nam ca c quan i din ngoi giao, c quan i din ca t chc quc t, t chc phi chnh ph ti Vit Nam )

183

CN C V PHNG PHP TNH THUTHC HIN CH K TON VIT NAM

Thu Gi tr gia tng (GTGT) Thu Thu nhp doanh nghip (TNDN) i vi Nh thu nc ngoi, Nh thu ph nc ngoi c c s thng tr ti Vit Nam: ng k vi c quan thu thc hin np thu GTGT theo phng php khu tr, thu TNDN nh DN nc ngoi khc.

184

CN C V PHNG PHP TNH THU

KHNG THC HIN CH K TON VIT NAM Thu gi tr gia tng np theo phng php

tnh trc tip trn gi tr gia tng v thu thu nhp doanh nghip theo t l (%) tnh trn doanh thu Thu gi tr gia tng (GTGT)

- S thu GTGT phi np=Gi tr gia tng X Thu sut thu GTGTDoanh thu cha bao gm thu GTGT Doanh thu chu thuGTGT= --------------------------------------------------------1 - T l % GTGT trn doanh thu x thu sut thu GTGT Ch : cc hp ng dch v, xy dng, lp t cng vi vic cung cp my mc, thit b, vt t, c tr gi tr my mc, thit b, vt t di y khi xc nh doanh thu chu thu GTGT

185

T l GTGT tnh trn doanh thu tnh thu i vi mt s ngnh kinh doanhSTT Ngnh kinh doanh T l (%) GTGT tnh trn doanh thu chu thu 10

1

Thng mi: phn phi, cung cp hng ho, nguyn liu, vt t, my mc, thit b ti Vit Nam Dch v a) Xy dng, lp t c bao thu nguyn vt liu hoc my mc, thit b i km cng trnh xy dng b) Xy dng, lp t khng bao thu nguyn vt liu hoc my mc, thit b i km cng trnh xy dng

2 3

50 30 50

4

Hot ng sn xut, kinh doanh khc, vn ti

25

186

KHNG THC HIN CH K TON VIT NAM

S thu TNDN phi np = Doanh thu chu thu TNDN X T l thu TNDN tnh trn doanh thu chu thuDoanh thu chu thuTNDN=

STT

Ngnh kinh doanh

T l (%)1

1

Thng mi: phn phi, cung cp hng ho, nguyn liu, vt t, my mc, thit b ti Vit Nam Dch v Xy dng Hot ng sn xut, kinh doanh khc, vn ti Li tin vay Thu nhp bn quyn

2

5 2 2

Doanh thu khng bao gm thu TNDN = _______________________________ 1- T l thu TNDN tnh trn doanh thu chu thu Chu : khng tch ring gi tr my mc, thit b v cc dch v th p dng t l thu TNDN chung l 2% cho ton b gi tr hp ng

3 4

5 6

10 10

187

V d: Nh thu A cung cp cho Bn Vit Nam dch v gim st khi lng xy dng nh my xi mng Z, gi hp ng cha bao gm thu l 300.000 USD. Ngoi ra, Bn Vit Nam thu xp ch v lm vic cho nhn vin qun l ca Nh thu nc ngoi vi gi tr l 23.000 USD. Theo Hp ng, Bn Vit Nam chu trch nhim tr thu TNDN, thu GTGT thay cho nh thu nc ngoi. Vic xc nh s thu TNDN, s thu GTGT nh thu nc ngoi phi np nh sau: Xc nh doanh thu chu thu:

Doanh thu chu thuTNDN== 300.000 + 23.000 (1- 0,05) = 340.000,00 USD Doanh thu chu thuGTGT== 340.000 (1- 50% x10%) = 357.894,73 USD b. Xc nh s thu phi np: - S thu TNDN phi np = 340.000,00 x 5% = 17.000,00 USD (1) - S thu GTGT phi np = 357.894,73 x 50% x 10% = 17.894,73 USD (2) Tng cng (1) + (2): 34.894,73 USD

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V d: Nh thu nc ngoi A k hp ng vi Bn Vit Nam xy dng mt nh my in F vi gi tr l 70 triu USD. Gi tr hp ng bao gm: + Gi tr my mc, thit b cung cp cho cng trnh: 50 triu USD + Gi tr thit k dy chuyn cng ngh, thit k khc: 5 triu USD + Gi tr nh xng, h thng ph tr khc, xy dng, lp t:10,5 triu USD + Gi tr dch v gim st, hng dn lp t: 3 triu USD + Gi tr dch v o to k thut, vn hnh th: 1,5 triu USD.

Trong trng hp ny vic p dng t l thu GTGT, t l thu TNDN nh sau: i vi gi tr my mc, thit b p dng t l i vi ngnh thng mi (khng tnh thu GTGT i vi my mc, thit b thuc loi trong nc cha sn xut c); i vi gi tr dch v thit k, gim st lp t, o to, vn hnh th p dng t l i vi ngnh dch v; gi tr cng vic xy dng, lp t (10,5 triu USD) p dng t l thu i vi ngnh xy dng.

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ng k, k khai np thu, quyt ton thu

Theo

ch k ton Vit nam Khng theo ch k ton Vit nam Trng hp khc

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TS. Phan Hu NghPh Trng Khoa Ngn hng Ti chnh i Hc KTQD Email: nghiph@neu.edu.vn

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