BG THUE

I- KHAI NIEM CHUNG VE NGHA VU NOP THUE

1- S can thiet phai thc hien ngha vu nop thue

Xuat phat t nhu cau s dung hang hoa cong cong cua cac thanh vien trong xa hoi. Trong xa hoi phat trien, nhu cau cua cac thanh vien trong xa hoi ve hang hoa cong cong ngay cang tang, phan ln hang hoa nay do nha nc san xuat va cung cap. e duy tr c hoat ong o th thu nhap ve hang hoa cong cong t nhng ngi thu hng phai u bu ap cac chi ph bo ra. Nhng hang hoa cong cong co tnh chat ac biet, no khong the phan bo theo khau phan e s dung va khong the em trao oi trc tiep tren th trng e bu ap cac chi ph bo ra. Chnh v vay, trong viec cung cap cac hang hoa cong cong a xuat hien nhng ngi co s dung hang hoa ma khong tra tien. Do o, e am bao cung cap hang hoa cong cong nha nc ch co the s dung thue e bat buoc nhng ngi s dung phai chuyen giao thu nhap t khu vc t sang khu vc cong nham tai tao va phat trien hn na cac hang hoa va dch vu cong cong.

Cac ca nhan va phap nhan trong pham vi mot quoc gia phai co ngha vu vi nha nc. Tat nhien trong nhng ieu kien, hoan canh khac nhau th ngha vu nop thue cung khac nhau.

T goc o phan tch nh tren cho thay rang cac doanh nghiep vi t cach la mot chu the oc lap hoat ong trong nen kinh te phai thc hien ngha vu nop thue la can thiet.

2- Cac oi tng co ngha vu nop thue

Cac ca nhan, phap nhan trong ieu kien, hoan canh do phap luat quy nh co ngha vu nop thue.

Co cac ieu kien vat chat nhat nh, nh co thu nhap do lao ong, thu nhap do nhan tha ke, cho tang . . .

Co hoat ong phai thc hien ngha vu nop thue nh: san xuat hoac kinh doanh thng mai.

3- Quyen va ngha vu cua cac oi tng nop thue

oi vi cac chu the khac nhau, trong cac ieu kien, hoan canh khac nhau th co cac quyen va ngha vu cu the khac nhau trong quan he nop thue, nhng co the bao quat mot so van e c ban ve quyen va ngha vu cua oi tng nop thue trong quan he thue nhu sau:

a) Ve ngha vu :

oi tng nop thue phai nop mot khoan tien nhat nh vao NSNN theo quy nh, v du doanh nghiep nop thue thu nhap doanh nghiep, nop ho thue GTGT .

oi tng nop thue phai thc hien cac cong viec nhat nh theo yeu cau cua c quan quan ly thue, v du doanh nghiep phai ang ky nop thue, phai cung cap cac tai lieu, tnh hnh theo yeu cau c quan thue . . .

oi tng nop thue phai chu cac hnh thc trach nhiem nhat nh khi vi pham cac quy nh ve thue nh phai nop phat khi nop cham tien thue, b truy thu thue. . . Trong trng hp vi pham nghiem trong th phai chu trach nhiem hnh s.

b) Quyen cua to chc, ca nhan.

ong thi vi viec thc hien cac ngha vu, oi tng nop thue co nhng quyen nhat nh do phap luat qui nh:

c la chon cac lnh vc, cac nganh nghe kinh doanh co mc thue suat thap. c hng cac u ai ve thue theo quy nh cua phap luat, v du c mien thue, giam thue khi kinh doanh trong cac nganh, nghe nhat nh, nhng vung nhat nh . . .

c yeu cau c quan thue, can bo quan ly thue giai thch cac quy nh cua phap luat thue, hng dan thi hanh luat thue nh hng dan ang ky nop thue, thu tuc e ngh hoan thue . . .

Trong pham vi quy nh cua phap luat, oi tng nop thue c la chon cach thc nop thue, c khieu nai vi c quan nha nc co tham quyen ve cac hanh vi vi pham phap luat cua can bo thue hoac c quan thue.

oi vi cac doanh nghiep, tuy theo hoat ong cua mnh se phai nop mot so sac thue theo quy nh cua phap luat, thong thng cac sac thue doanh nghiep phai nop la: Thue GTGT; Thue TNDN; Thue tieu tu ac biet; Thue xuat khau, thue nhap khau; Thue at; Thue tai nguyenII- ANG KY THUE VA MA SO THUE

1- ang ky thue

Sau khi c cap Giay chng nhan ang ky kinh doanh, cac doanh nghiep phai thc hien thu tuc ang ky thue tai c quan thue. Mot so quy nh ve ang ky thue oi vi cac doanh nghiep nh sau :

Cac doanh nghiep, ke ca cac n v, chi nhanh, ca hang trc thuoc phai ang ky nop thue tai Cuc thue (hoac chi cuc thue) ve a iem kinh doanh, nganh nghe kinh doanh, lao ong, tien von, ni nop thue va cac ch tieu lien quan khac theo mau quy nh.

Ve thi han ang ky thue: oi vi doanh nghiep mi thanh lap, thi gian ang ky cham nhat la mi (10) ngay ke t ngay c cap chng nhan ang ky kinh doanh.

Cac doanh nghiep hoat ong mot a phng nhng co tru s, van phong giao dch lam thu tuc ban hang mot so a phng khac th c s ban hang cung phai ang ky nop thue vi c quan thue a phng ni ban hang (a phng c xac nh la Tnh thanh pho trc thuoc trung ng).

Cac doanh nghiep thng mai, dch vu co chi nhanh, ca hang cac a phng khac nhau th tng chi nhanh, ca hang phai ang ky nop thue vi c quan thue a phng ni at chi nhanh ca hang.

Cac doanh nghiep thc hien dch vu t van, khao sat, thiet ke ang ky ke khai nop thue vi cac c quan thue a phng ni ong tru s.

Cac doanh nghiep xay dng phai ang ky nop thue vi c quan thue a phng ni ong tru s ong thi phai ang ky vi c quan thue a phng ni xay dng cong trnh.

Cac doanh nghiep thc hien c che khoan cho tap the, ca nhan kinh doanh theo phng thc t chu trach nhiem ve ket qua kinh doanh th tap the, ca nhan nhan khoan phai trc tiep ang ky, ke khai, nop thue vi c quan thue ni kinh doanh.

Noi dung ang ky thue bao gom:

Ten c s kinh doanh: Ten chnh thc, ten giao dch

a ch: a ch tru s, a ch nhan thong bao thue.

Giay phep kinh doanh

Nganh nghe kinh doanh

Ngay bat au hoat ong kinh doanh

Von kinh doanh: Von ieu le hoac von thc te

Tong so lao ong

Tai khoan tai ngan hang, Kho bac

Hnh thc hach toan ve ket qua kinh doanh

Ten doanh nghiep chu quan, chu doanh nghiep

Cac loai thue phai nop

ang ky phng phap tnh thue GTGT: phng phap khau tr thue hoac phng phap tnh thue trc tiep tren GTGT.

Ni ang ky nop thue

Mot so qui nh khac.

2- Ma so thueCac doanh nghiep sau khi ang ky thue c c quan thue a phng cap ma so thue. Viec cac doanh nghiep c cap ma so thue the hien s quan ly, giam sat cua Nha Nc oi vi hoat ong cua doanh nghiep, tao ieu kien thuan li cho cong tac quan ly ong thi cung khang nh t cach oc lap cua cac doanh nghiep tren th trngMa so thue la mot day so c ma hoa theo mot nguyen tac thong nhat dung e nhan dien va phan biet cac oi tng nop thue. Moi oi tng nop thue c cap mot ma so rieng.Ma so thue c chia thanh hai loai nh sau : Ma so thue cap cho cac oi tng nop thue la doanh nghiep, ca nhan oc lap va cac doanh nghiep thanh vien.

Ma so thue cap cho oi tng nop thue la cac n v trc thuoc doanh nghiep

Thu tuc cap ma so thue:

C quan thue co trach nhiem cap ma so thue va gi xac nhan ma so thue cho oi tng nop thue trong vong 15 ngay ke t ngay nhan c t khai ang ky thue

C quan thue tnh co trach nhiem cap ma so thue cho cac oi tng nop thue tren a ban tnh va phai am bao nguyen tac cap ma so thue duy nhat cho mot oi tng nop thue, ke ca cac trng hp oi tng nop thue di chuyen a iem kinh doanh, oi ten doanh nghiep.

C s kinh doanh khi co quyet nh giai the hoac cham dt hoat ong th ma so thue a c cap se khong c s dung, va khong c dung lai e cap cho oi tng nop thue khac.

Ca nhan (ho) san xuat, kinh doanh hang hoa, dch vu c c quan thue cap ma so thue duy nhat mot lan va se s dung ma so thue c cap trong suot cuoc i cua ca nhan o.

Quy nh ve s dung ma so thue:

oi vi oi tng nop thue

oi tng nop thue phai ghi ma so thue tren moi giay t giao dch, hp ong kinh te, hoa n, chng t, so sach ke toan, t khai thue chng t nop thue.

o vi cac loai giay t, so sach chng t cha co phan e ghi ma so thue th oi tng nop thue phai t ghi ma so thue cua mnh vao goc tren, ben phai cua cac loai giay t, so sach, chng t.

Cac n v c s dung hoa n t in phai in san ma so thue cua mnh goc tren ben phai cua tng t hoa n

I- MUC CH HOA N, CHNG T

1- Hoat ong kinh doanh va hoa n chng tHoat ong kinh doanh lien quan e thu va chi. Tat ca nhng khoan thu va chi cua tat ca nhan vien cac bo phan trong doanh nghiep eu phai tap trung ve bo phan ke toan qua hoa n, chng t di nhieu hnh thc khac nhau e phan loai, tong hp va hach toan.e tranh tnh trang phap luat gay can tr va quyen li cua doanh nghiep co the b anh hng, doanh nghiep phai hieu biet ve phap luat lien quan en nganh nghe mnh kinh doanh.

T cac hoat ong cua cac phong ban se lam phat sinh ra cac hoa n, chng t.. Hoa n, chng t phat sinh t thu va chi phai ay u, kp thi va hp phap.

2- Ngi lam ke toan va hoa n chng t

Ngi phu trach ke toan khong phai la ngi thong ke, ch biet nh khoan, ghi chep vao so sach ke toan ma trc khi nh khoan, hach toan, ho phai am hieu va nhan thc ve cong tac ke toan qua cac hoa n, chng t ve nhng lnh vc nh :

Hoa n va chng t a ung quy trnh cua phap luat ? (ung vi hng dan cua c quan tai chnh, thue, hai quan) Nhng tieu ch nao e xac nh hoa n, chng t hp phap va khong hp phap Nhng quy pham phap luat khac co lien quan ?

Moi loai hoa n co nhng ac tnh rieng :

+ Nhng loai hoa n nao phat sinh thue GTGT au vao, au ra? + Hach toan gia von hang mua nh the nao oi vi hoa n GTGT, hoa n ban hang thong thng ?II- CAC LOAI HOA N, CHNG T1- Theo thong t 120/2002/TT-BTC ngay 30/12/2002 cua Bo Tai chnh, cac hoa hn gom co :

- Hoa n GTGT

- Hoa n ban hang thong thng

- Hoa n dch vu cho thue tai chnh

- Hoa n ban le (may tnh tien)- Phieu xuat kho kiem van chuyen noi bo

- Phieu xuat kho hang gi ban ai ly

- Phieu thu tien dch vu hang khong, van n van chuyen hang hoa.2- Theo thong t lien tch 94/2003/TTLT-BTC-BTM-BCA ngay 8/10/2003 cua Bo Tai chnh, Bo Thng mai, Bo Cong an, hoa n, chng t quy nh trong thong t nay bao gom:

- Chng t nhap khau : t khai hai quan; chng t nop thue; hoa n GTGT; hoa n ban hang.

- Hoa n ban tai san thanh ly

- Hoa n ban tai san tch thu xung cong quy

- Hoa on ban hang d tr quoc gia

- Phieu xuat kho kiem van chuyen noi bo

- Phieu xuat kho hang g ban ai ly

- Cac bien lai thu thue, bien lai thu tien va cac loai chng t khac nh : tem, ve in san gia thanh toan (goi la hoa n).

Tat ca nhng hoa n, chng t nay phai la ban chnh do BTC (Tong cuc Thue, Tong cuc Hai quan, Cuc quan ly cong san, Cuc d tr quoc gia) phat hanh hoac doanh nghiep t in vi s chap thuan bang van ban cua c quan thue. 3- Theo Quyet nh so 15/2006/Q-BTC ngay 20/3/2006 cua Bo Tai chnh, chng t ban hanh theo quyet nh nay gom 5 loai chnh nh sau :

- Chng t lao ong tien lng- Chng t ton kho

- Chng t ban hang- Chng t tien te

- Chng t tai san co nh

a) Chng t lao ong tien lng:

(1) Bang cham cong

(2) Bang cham cong lam them gi

(3) Bang thanh toan tien lng

(4) Bang thanh toan tien thng

(5) Giay i ng

(6) Phieu xac nhan san pham hoac cong viec hoan thanh

(7) Bang thanh toan tien lam them gi

(8) Bang thanh toan tien thue ngoai

(9) Hp ong giao khoan

(10) Bien ban thanh ly (nghiem thu) hp ong giao khoan

(11) Bang ke trch nop cac khoan theo lng

(12) Bang phan bo tien lng va bao hiem xa hoi

b) Chng t hang ton kho:

(1) Phieu nhap kho

(2) Phieu xuat kho(3) Bien ban kiem nghiem vat t, cong cu, san pham, hang hoa

(4) Phieu bao vat t con lai cuoi ky

(5) Bien ban kiem ke vat t, cong cu, san pham, hang hoa

(6) Bang ke mua hang

(7) Bang phan bo nguyen lieu, vat lieu, cong cu, dung cu.

c) Chng t ban hang:(1) Bang thanh toan hang ai ly, ky gi

(2) The quay hang

d) Chng t tien te:

(1) Phieu thu

(2) Phieu chi

(3) Giay e ngh tam ng

(4) Giay thanh toan tien tam ng

(5) Giay e ngh thanh toan

(6) Bien lai thu tien

(7) Bang ke vang, bac, kim kh quy, a quy

(8) Bang kiem ke quy (VND)

(9) Bang kiem ke quy (ngoai te, vang bac)(10) Bang ke chi tien

III- NHNG TRNG HP S DUNG HOA N CHNG T

A- NHNG HOA N, CHNG T S DUNG TRONG NC

1- Nhng trng hp ben ban hang hoa, dch vu khong buoc phai lap hoa n.(1) Tai phan B, muc VI, iem 1.4 cua Thong t so 120/2002/TT-BTC, ngay 30-12-2002 cua Bo Tai chnh quy nh:

a) oi vi ngi mua : trng hp ban le hang hoa, cung ng dch vu cho ngi tieu dung co gia tr di 100.000 ong (nay di 200.000) moi lan thu tien neu ngi mua khong yeu cau lap va giao hoa n th ben ban khong phai xuat hoa n. Neu ngi mua hang yau cau giao hoa n th ngi ban hang van phai lap va giao hoa n theo ung quy nh.

b) oi vi ngi ban : hang hoa ban le cho ngi tieu dung co gia tr di mc quy nh tuy khong phai lap hoa n nhng ben ban phai lap bang ke ban le hang hoa dch vu theo quy nh.

c) oi vi to chc, ca nhan san xuat kinh doanh ke khai nop thue, cac n v hng tien t cac ngan sach nha nc, cac n v thc hien cac d an va cac khoan chi khac, can phai hach toan th khi mua hang hoa co gia tr di mc quy nh luat khong bat buoc phai lap hoa n, nhng n v ben mua van phai yeu cau ngi ban lap va giao hoa n theo ung luat nh e lam c s ke khai thue, thanh toan tien theo quy nh.

(2) Theo Thong t Lien tch so 94/2003/TTLT/BTC-BTM-BCA ngay 08-10-2003: C s kinh doanh ban le hang hoa cho ngi tieu dung co gia tr thap di mc quy nh khong phai lap hoa n nhng phai lap bang ke ban le hang hoa theo tng lan ban, theo tng loai hang va cuoi ngay phai lap bang ke e lam can c xac nh doanh thu (thc hien theo mau 06/GTGT, xem phu luc)

2- Lap hoa n vao cuoi ngay oi vi hang hoa dch vu ban le trong ngay.a) Nguyen tacTrng hp c s kinh doanh trc tiep ban le hang hoa, cung ng dch vu co gia tr thap di mc quy nh (100.000 ong moi lan): Neu ngi mua yeu cau cung cap hoa n th phai lap hoa n theo luat nh.

Trng hp ngi mua khong yeu cau cung cap hoa n th n v ban hang phai lap bang ke ban le hang hoa, dch vu (theo mau so 06/GTGT). Can c vao bang ke nay, n v lap mot hoa n (la hoa n do n v ang s dung) e tong hp cho toan bo hang hoa, dch vu ban ra trong ngay. Lien 2 cua hoa n khong c xe ri, phai lu lai tai quyen hoa n ( Cong van so 6615/TC-TCT ngay 16-7-2001 cua Bo Tai chnh va Cong van so 3072/TCT-PCCS ngay 21-9-2004 cua Tong cuc Thue).

b) Cach ghi hoa n cuoi ngay qua so lieu tren bang ke ban le hang hoa, dch vu trong ngay.

Cong van so 94/TCT-AC ngay 06-01-1999 cua Tong cuc Thue, hng dan cach viet hoa n trong trng hp noi tren nh sau : To chc, ca nhan tnh thue theo phng phap khau tr ban le hang hoa, dch vu cho ngi tieu dung khong thuoc dien phai lap hoa n ban hang, phai lap bang ke ban le hang hoa, dch vu theo cac loai hang co cung mc thue suat. Cuoi ngay tong hp bang ke ban le hang hoa, dch vu theo tng mc thue suat, lap mot hoa n GTGT va ghi hoa n nh sau :

Ghi ay u cac ch tieu cua to chc ca nhan, ban hang theo quy nh.

Phan ch tieu ngi mua hang ch can ghi : hang ban le theo bang ke so ngaythangnam vao dong ho ten ngi mua hang. Noi dung a ch, so tai khoan, ma so thue khach hang eu gach bo.

Cot ten hang hoa, dch vu ghi tom tat : doanh so mat hang theo tng mc thue suat.

Cot thanh tien : phan anh so tien ban le hang hoa dch vu cuoi ngay cua bang ke (c coi la gia a co thue gia tr gia tang) chia cho 1 + thue suat thue GTGT e tnh ra gia ban cha co thue GTGT, ket qua ghi vao cot thanh tien va ch tieu cong tien hang.

Ch tieu thue suat thue GTGT ghi thue suat thue GTGT tng ng vi tng loai hang hoa, dch vu.

Ch tieu tien thue GTGT : phan anh ket qua gia ban cha co thue gia tr gia tang a tnh nhan vi thue suat thue GTGT.

Ch tieu tong cong tien thanh toan : bang gia ban cha co thue cong vi tien thue GTGT. Sau o ghi so tien thanh toan bang ch vao dong so tien viet bang ch.

Cac ch tieu khac ghi trong hoa n thc hien theo ung che o phat hanh, quan ly, s dung hoa n hien hanh.c) Cach ghi hoa n khi khach hang khong cung cap ten, a ch.

Trng hp n v kinh doanh co ban hang hoa th n v phai xuat hoa n GTGT do Bo Tai chnh phat hanh cho khach hang theo ung nh quy nh. Neu khach hang t choi cung cap ten, a ch th n v ghi ro tren hoa n khach hang khong cung cap ten, a ch va ba lien cua hoa n phai c lu ay u ta quyen e tap hp ke khai vao bang ke 02/GTGT khi ke khai thue GTGT hang thang.( Cong van so 13428/CT-TTHT, ngay 8-11-2005 cua Tong cuc Thue TP.HCM).

3- Hoa n oi vi trng hp ban hang hoa co gia tr t 100.000 ong tr len (Hien nay tren 200.000), nhng khach hang khong lay hoa n.Theo cong van so 203/TCT-DNK ngay 13-01-2006 cua Tong cuc thue: Khi ban hang hoa co gia tr t 100.000 ong tr len, neu khach hang khong yeu cau lay hoa n, n v kinh doanh van phai lap hoa n GTGT, lien 2 khong c xe ri khoi cuong.

4- n v kinh doanh mua hang hoa hay c cung ng dch vu t ho kinh doanh buon chuyen, ho kinh doanh co thu nhap thap va oi tng khong kinh doanh.a) Moi to chc, ca nhan kinh doanh khi ban hang hoa eu phai lap hoa n giao cho ngi mua, ke ca ho kinh doanh buon chuyen va ho kinh doanh co thu nhap thap a c xet duyet mien thue GTGT va thue thu nhap doanh nghiep. Hoa n ban hang cac ho nay mua tai ni ho kinh doanh ang ky nop thue.

b) C s kinh doanh mua, nhan hang hoa phai co trach nhiem yeu cau ben giao hang hoa xuat hoa n, chung t hp le giao cho mnh, ke ca oi vi trng hp mua hang hoa co gia tr thap di mc quy nh phai lap bang ke.

5- Lap bang ke mo ta chi tiet kem theo hoa n GTGT v khong the ghi ay u.oi vi c s kinh doanh co hoat ong san xuat va kinh doanh cac mat hang vi quy cach mau ma, chung loai a dang, tren hoa n GTGT khong the ghi chi tiet het cac thong tin ve hang hoa ban ra, can lap bang ke e mo ta chi tiet hang hoa ban ra kem theo hoa n GTGT th c s kinh doanh thc hien lap hoa n GTGT va bang ke nh sau:

a) Ve hoa n gia tr gia tang.

Hoa n GTGT phai ghi ro kem theo bang ke so , ngay thang namMuc ten hang hoa tren hoa n GTGT ch ghi ten goi chung cua mat hang.

Cac ch tieu khac ghi tren hoa n GTGT ( doanh so hang hoa ban ra cha co thue GTGT, thue GTGT, tong gia tr thanh toan) c thc hien theo quy nh hien hanh.

oi vi cac mat hang co thue suat thue GTGT khac nhau, c s kinh doanh phai lap rieng hoa n GTGT cho tng loai thue suat.

b) Ve bang ke kem theo hoa n GTGT. Noi dung bang ke do c s kinh doanh t thiet ke phu hp vi ac iem cua cac loai hang hoa, kieu dang, mau ma, chung loai nhng phai bao am cac noi dung nh sau:

Ten c s kinh doanh, a ch lien lac, ma so thue.

Ten hang, so lng, gia ca, thanh tien, tong so tien ( cha co thue GTGT) ung vi so ghi tren hoa n GTGT.

Bang ke phai ghi ro kem theo hoa n GTGT so ngay thangnam va co ay u cac ch ky cua ngi ban hang, giam oc, ngi mua, ke toan trng.

So lng bang ke phat hanh phu hp vi so lien hoa n GTGT. Bang ke c lu gi cung hoa n GTGT, tng ng vi so lien cua hoa n GTGT e c quan thue kiem tra oi chieu khi can thiet.

Moi lan ban hang, c s kinh doanh eu phai phat hanh hoa n GTGT va bang ke chi tiet kem theo, khong c xuat hoa n GTGT cho nhieu lan ban hang hoac lap mot bang ke cho nhieu hoa n GTGT khac nhau.

6- Ban nhieu mat hang khac nhau co cung thue suat cho mot khach hang nhng khong the ghi chi tiet hang hoa tren hoa n.Trng hp c s kinh doanh ban nhieu mat hang khac nhau, co cung thue suat cho mot khach hang, nhng khong the ghi chi tiet hang hoa tren hoa n GTGT ( cua ben ban hang) co the ghi tong hp gia ban theo nhom mat hang, thue GTGT, tong hp tien thanh toan, kem theo phieu xuat kho hoac bang ke cua n v ban hang lam c s ghi so ke toan.

7- Trng hp lap hoa n ban hang cho khach hang mua qua ien thoai, fax.- oi vi viec ban hang hoa cho khach hang theo n at hang qua ien thoai, Fax, khi lap hoa n khong co ch ky cua khach hang th n v ban hang phai ghi ay u cac ch tieu theo quy nh, ben mua hang khong phai ky tren hoa n nhng ghi ro la hang mua qua ien thoai, Fax.

- oi vi viec mua hang qua ien thoai, Fax th dong hang mua qua ien thoai, Fax do ben ban ghi va ghi vao v tr ch ky cua ngi mua.

8- Hoa n oi vi hoat ong cho thue nha cua ca nhan khong thc hien che o so sach ke toan.- Ben cho thue nha la ca nhan khong thc hien che o so sach ke toan, hoa n chng t nen ben cho thue phai cung cap cho c quan thue hp ong cho thue nha e c quan thue kiem tra, xac nh so thue phai nop, ong thi cap hoa n le cho ben cho thue.

- Hoa n c lap tai c quan thue, lien 1,2 : giao cho ngi c cap hoa n, lien 3 : lu tai c quan thue. Hoa n c cap le phai c ong dau cua c quan thue vao pha tren ben trai cua tng lien.

- Ben cho thue phai nop thue oi vi hoat ong kinh doanh cho thue nha, bao gom thue mon bai, thue GTGT va thue thu nhap doanh nghiep.

9- Trng hp hang hoa ieu ong noi bo.Theo thong t lien tch so 94/2003/TTLT/BTC-BTM-BCA ngay 08-10-2003 cua Bo Thng ma, Bo Cong an.

Hang hoa ieu ong noi bo t c s kinh doanh en cac chi nhanh, ca hang hach toan phu thuoc va ngc lai hoac ieu ong gia cac chi nhanh, ca hang hach toan phu thuoc vi nhau, xuat hang t n v hach toan phu thuoc ve c s kinh doanh co the s dung mot trong hai cach lap hoa n nh sau :

S dung hoa n gia tr gia tang hoac hoa n ban hang.

Hoac s dung lenh ieu ong noi bo cua c s san xuat kinh doanh, kem theo phieu xuat kho kiem van chuyen noi bo.

Neu hang hoa ieu ong t c s kinh doanh la n v cap tren en cac chi nhanh hach toan oc lap hoac ieu ong hang hoa gia cac chi nhanh hach toan oc lap phai lap mot trong cac loa hoa n : Hoa n GTGT, hoa n ban hang hoac hoa n t in theo luat nh.

10- Trng hp xuat hang hoa e i ban lu ong hoac d hoi ch trien lam.Phai co :

Lenh ieu ong noi bo.

Phieu xuat kho kiem van chuyen noi bo giao cho ngi van chuyen.

Khi ban hang phai lap hoa n theo ung quy nh e giao cho ngi mua hang.

11- Trng hp hang hoa xuat kho e ban, a i trao oi, bieu tang hoac tieu dung trong noi bo, khuyen mai, quang cao khong thu tien hoac tra thay tien lng cho ngi lao ong.a)- n v kinh doanh phai lap hoa n GTGT hoac hoa n ban hang ung vi so lng va gia tr cua so hang a:

Xuat ban.

a i trao oi.

Bieu tang.

Tieu dung noi bo.

e giao cho khach hang hoac lam chng t hach toan cua n v.

b)- Theo thong t so 120/2002/TT-BTC nay 30-12-2002 cua Bo Tai chnh : s dung hoa n chng t oi vi hang hoa tieu dung noi bo, cho , bieu, tang, khuyen mai, quang cao nh sau:

oi vi san pham, hang hoa xuat e tieu dung noi bo, khuyen mai, quang cao phuc vu cho san xuat, kinh doanh hang hoa dch vu chu thue GTGT, c s s dung hoa n GTGT, tren hoa n ghi ro la hang tieu dung noi bo phuc vu cho san xuat kinh doanh hay khuyen mai, quang cao khong thu tien. C s kinh doanh s dung hoa n e lam chng t hach toan.

oi vi san pham, hang hoa xuat dung e trao oi, thng hoac tra thay tien lng cho ngi lao ong, tieu dung noi bo khong phuc vu cho san xuat kinh doanh hoac phuc vu cho san xuat kinh doanh hang hoa dch vu khong chu thue GTGT th c s phai lap hoa n GTGT, tren hoa n ghi ay u cac ch tieu va tnh thue GTGT nh hoa n xuat ban hang hoa cho khach hang.

Theo cong van so 1668/TCT-PCCS ngay 01-6-2005 cua Tong cuc Thue : oi vi san pham, hang hoa xuat e khuyen mai, quang cao, phuc vu cho san xuat kinh doanh hang hoa chu thue GTGT, n v lap hoa n, tren hoa n ghi ro la hang khuyen mai, quang cao khong thu tien.

oi vi hoa n GTGT gach bo dong thue suat va tien thue GTGT, ch ghi dong gia thanh toan la gia tr cua hang hoa.

12- Hoa n ap dung oi vi oi tng kinh doanh buon chuyen.Theo thong t so 94/2003/TTLT?BTC-BTM-BCA ngay 08-10-2003 :Ho kinh doanh buon chuyen mua hang hoa e ban phai co hoa n cua ngi ban xuat cho hoac hoa n thu mua hang nong lam, thuy hai san va phai nop thue trc khi van chuyen hang ra khoi a phng ni mua hang. Khi van chuyen hang hoa phai co hoa n cua ng ban hoac hoa n thu mua hang nong lam, thuy ha san va bien lai thue GTGT, thue thu nhap doanh nghiep tren khau lu thong kem theo, tr nhng hang c mien thue GTGT, thue thu nhap doanh nghiep tren khau lu thong theo quy nh rieng cua Chnh phu hoac Bo Tai chnh.

13- Trng hp mua nong, lam, thuy, hai san cha qua che bien do nong, ng dan san xuat, khai thac trc tiep ban ra.oi vi san pham nong, lam, thuy, hai san cha qua che bien do nong, ng dan t san xuat, khai thac ban trc tiep.

C s mua san pham nong lam, thuy hai san do ngi nong dan, ng dan san xuat khai thac phai lap Bang ke thu mua hang hoa, mua vao khong co hoa n e lam chng t tnh vao chi ph hp ly khi xac nh thu nhap chu thue thu nhap doanh nghiep.

14- Trng hp ban hang co chiet khau (giam gia hang ban)a)- Theo cong van so 174/TCT-NV6 ngay 13-01-2003 cua Tong cuc Thue :Neu giam gia ap dung can c vao so lng doanh so hang hoa theo thang, quy, nam th so tien giam gia cua hang hoa a ban c tnh ieu chnh tren hoa n ban hang hoa, dch vu lan mua cuoi cung hoac ky tiep sau. Hoa n phai ghi ro giam gia hang hoa ban ra cua cac hoa n a s dung.

b)- Theo cong van so 1897/TCT-NV6 ngay 30-5-2003 cua Tong cuc Thue :Hang hoa, dch vu ban ap dung hnh thc giam gia th gia ban ghi tren hoa n la gia a c giamKhi viet hoa n GTGT dong cong tien hang phai ghi theo gia a c giam.

c)- Theo thong t so 120/2003/TT-BTC ngay 12-12-2003 cua Bo Tai chnh :Hang hoa, dch vu co giam gia ghi tren hoa n th tren hoa n phai ghi ro : ty le % hoac mc giam gia, gia ban cha co thue GTGT, thue GTGT, tong gia thanh toan a co thue GTGT.

Neu viec giam gia ap dung can c vao so lng, doanh so hang hoa, dch vu thc te mua at mc nhat nh th so tien giam gia cua hang hoa a ban c tnh ieu chnh tren hoa n ban hang hoa, dch vu cua lan mua cuoi cung hoac ky tiep sau. Tren hoa n phai ghi ro so hoa n va so tien c giam gia.

15- Hoa n ieu chnh viec giam gia.Trng hp doanh nghiep ap dung hnh thc giam gia hang ban bang phng thc can c vao so lng; doanh so hang hoa, dch vu thc te ma ben mua a at en mc nhat nh e ben ban ap dung hnh thc chiet khau do thanh toan trc thi han th khong thuoc dien lap hoa n ieu chnh theo quy nh tai iem 5.9, muc IV, phan B thong t so 120/2003/TT-BTC ngay 12-12-2003 cua Bo Tai chnh.

16- Khong ghi hoa n am khi ieu chnh giam gia ban, giam so lng.a)- Theo cong van so 3381/TCT- NV5 ngay 11-9-2002 cua Tong cuc thue :

Trng hp c s kinh doanh a xuat ban hang hoa, dch vu khong bao am chat lng quy cach.. phai ieu chnh (tang, giam) gia ban th ben ban va ben mua phai lap bien ban hoac co thoa thuan bang van ban ghi ro so lng, quy cach hang hoa, mc gia tang, giam theo hoa n ban hang (so ky hieu, ngay, thang cua hoa n, th gian), ly do tang, giam gia, ong thi c s kinh doanh lap hoa n e ieu chnh mc gia c ieu chnh (khong ghi hoa n am). Hoa n ghi ro ieu chnh gia cho hang hoa, dch vu tai hoa n so, ky hieu Can c vao hoa n ieu chnh gia, ben ban va ben mua ke khai ieu chnh thue au ra va au vao.

b)- Theo cong van so 3539/TCT-NV5 ngay 02-10-2003 cua Tong cuc thue :Trng hp hoa n cua lan mua hang tiep sau hoac lan cuoi cung co gia tr nho hn so tien giam gia th n v ban hang ch c thc hien ghi giam gia tren hoa n nay, toi a khong qua tr gia hang hoa, dch vu cua lan ban hang nay. n v ban hang khong c lap hoa n ghi gia tr am.

17- Trng hp hoa n a xe ri ra khoi cuon, sau o phat hien co sai sot phai huy bo.Phan biet 3 trng hp:

a)- Nhng trng hp hoa n a c xe ri khoi quyen, sau o phat hien sai phai huy bo th to chc, ca nhan phai lap bien ban co ch ky xac nhan cua ben mua hang, ben ban hang, neu la to chc phai co ky xac nhan, ong dau cua ngi ng au to chc; ben mua hang, ben ban hang phai chu trach nhiem trc phap luat ve so H huy bo.

b)- Trng hp hoa n a xe ri khoi quyen sau o mi phat hien sai phai huy bo do loi cua ngi ban nhng ngi mua cha nhan hang va khong ky vao bien ban huy bo hoa n th ben ban phai ghi ro ly do ben mua khong ky bien ban va chu trach nhiem trc phap luat ve so hoa n huy bo.

c)- Trng hp hoa n a xe ri ra khoi quyen sau o phat hien sai sot phai huy bo th x ly nh sau :

Ben ban hang va ben mua hang phai lap bien ban co ch ky ben mua hang, neu ben mua hang la to chc th phai ong dau e lam can c huy bo hoa n viet sai va lap lai hoa n mi. Trng hp ben mua hang la ngi tieu dung nen khong thu hoi c hoa n viet sai th ben ban hang phai t lap bien ban ghi nhan sai sot, ky, ong dau vao bien ban va t chu trach nhiem e ieu chnh so sach, nhng khong c xuat hoa n mi thay the v khong thu hoi c hoa n viet sai.

18- Trng hp ben mua tra lai hang hoa v khong am bao quy cach chat lng.(1)- Trng hp ngi mua la oi tng khong co hoa n tra lai hang hoa :

a) Theo cong van so 1227/ TCT-NV5 ngay 7-4-2003 cua Tong cuc Thue : khi tra lai hang hoa, ben mua va ben ban phai lap bien ban hoac thoa thuan bang van ban ghi ro loai hang hoa, so lng, gia tr hang tra lai theo hoa n ban hang ( so ky hieu, ngay, thang cua hoa n) ly do tra hang kem theo hoa n ban hang gi lai cho ben ban. Bien ban nay c lu gi cung vi hoa n ban hang e lam can c ieu chnh khi ke khai thue GTGT cua ben ban.

b) Theo thong t Lien tch so 94/2003/TTLT/BTC-BTM_BCA ngay 8-10-2003 : trng hp ben mua hang khong phai la c s kinh doanh, khong co hoa n th khi tra hang, ben ban va ben mua phai lap bien ban hoac thoa thuan bang van ban ghi ro loai hang hoa, so, ky hieu, so lng, gia tr hang hoa tra la theo hoa n a lap khi ban hang, ly do tra lai hang kem theo hoa n gi tra cho ben ban e lam can c ieu chnh ke khai thue GTGT va doanh so ban cu ben ban.

c) Theo cong van so 3675/TCT-PCCS ngay 17-10-2005 cua Tong cuc Thue:

Trng hp khach hang la oi tng khong co hoa n th ben ban lap bien ban tra lai tien hang theo hoa n ban hang cua khach hang ( so, ky hieu, ngay, thang nam cua hoa n).

Bien ban cung vi lien 2 hoa n ban hang c lu gi lam can c ieu chnh doanh so, thue GTGT. Trng hp khach hang lam mat lien 2 khong thu hoi lai c th trong bien ban phai ghi ro va t chu trach nhiem trc phap luat.

(2)- Trng hp ben mua la oi tng kinh doanh tra lai hang hoa:

a) Theo thong t so 120/2002/TT/BTC ngay 30-12-2002 cua Bo Tai chnh.

Trng hp mua, ban hang hoa, khi ngi ban a xuat hoa n, ngi mua a nhan hang nhng do hang hoa khong ung quy cach, chat lng phai tra lai toan bo hay mot phan hang hoa; khi xuat hang hoa tra la cho ngi ban, to chc, ca nhan mua hang phai lap hoa n theo ung quy nh nhng hoa n ghi ro hang hoa tra lai cho ngi ban, so tien hang, tien thue GTGT kem theo phieu nhap kho, xuat kho, lam can c e ben ban, ben mua ieu chnh tien hang, so thue GTGT khi ke khai thue.

b) Theo thong t lien tch so 94/2003/TTLT/BTC-BTM_BCA, ngay 8-10-2003.

oi vi hang hoa do khong ung quy cach, chat lng phai xuat tra lae3 cho ben ban th s dung mot trong cac loai hoa n: hoa n GTGT, hoa n ban hang, hoa n t in theo che o quy nh nh sau :Khi xuat tra lai cho ben ban, ben mua phai lap hoa n, tren hoa n phai ghi ro hang hoa tra lai cho ben ban do khong ung quy cach, chat lng kem theo ban photocopy lien 2 cua hoa n a mua (ong dau sao y ban chnh).

c) Theo cong van so 4995/TCT-PCCS ngay 30-12-2005 cua Tong cuc Thue

Trng hp c s kinh doanh a xuat hoa n ban hang hoa, dch vu va lap hoa n, nhng do hang hoa, dch vu khong am bam chat lng, quy cach phai ieu chnh tang (giam) gia ban th ben ban va ben mua phai lap bien ban ghi ro so lng, mc gia tang, giam theo hoa n, ong thi ben ban lap hoa n ieu chnh gia cho hang hoa, dc vu tai hoa n so, ky hieu can c vao hoa n ieu chnh gia ban, ben ban va ben mua ke khai ieu chnh doanh so va thue GTGT. Hoa n ieu chnh chi ghi ieu chnh gia ban c lu cung hoa n c ieu chnh (khong phai thu hoi hoa n cu, lap hoa n mi.).

Nh vay, vi quy nh nay va cac cong van cua Tong cuc Thue a trch dan tren th khi viet hoa n oi vi hang hoa, dch vu trong quang cao, khuyen mai, khong thu tien th co hai cach thc hien:

v tr dong n gia, thanh tien, thue suat, thue GTGT : khong ghi gach bo.

Hoac gach bo dong thue suat, tien thue GTGT va ch ghi dong thanh toan la gia thanh hoac gia von cua hang hoa.

19- Trng hp ben ban a xuat hoa n, c s kinh doanh ben mua a nhan hang roi tra lai toan bo hay mot phan hang hoa v phat hien hang hoa khong ung quy cach, chat lng.C s kinh doanh mua hang hoa, ngi ban a xuat hoa n, ngi mua a nhan hang, nhng sau o ngi phat hien hang hoa khong ung quy cach, chat lng phai tra lai toan bo hay mot phan hang hoa, khi xuat hang hoa tra lai cho ngi ban, c s phai lap hoa n, tren hoa n ghi ro hang hoa tra lai cho ngi ban do khong ung quy cach, chat lng, tien thue GTGT. Hoa n nay la can c e ben ban, ben mua ieu chnh doanh so mua, ban, so thue GTGT a ke khai.

20- Trng hp ngi ban a xuat hang va lap hoa n, ngi mua cha nhan hang a phat hien hang hoa khong ung quy cach, chat lng, phai tra lai toan bo hay mot phan hang hoa.Trng hp ngi ban a xuat hang va lap hoa n, ngi mua cha nhan hang nhng phat hien hang hoa khong ung quy cach, chat lng phai tra la toan bo hang hoa, hoac mot phan hang hoa, khi tra lai hang hoa ben mua va ben ban phai lap bien ban ghi ro loai hang hoa, so lng, gia tr cha co thue GTGT, tien thue GTGT, ly do tra lai hang theo hoa n ban hang (so, ky hieu, ngay thang cua hoa n) ong thi kem theo hoa n e gi tra ben ban e ben ban lap lai hoa n GTGT cho so lng hang hoa a nhan, va lam can c ben ban ieu chnh doanh so va thue GTGT au ra.

21- Trng hp ho kinh doanh nop thue gtgt theo phng phap trc tiep s dung hoa n ban hang thong thng e tra lai hang a mua.Trng hp khi ban hang, cong ty a phat hanh hoa n GTGT vi thue suat thue GTGT la 10%; ben mua nop thue GTGT theo phng phap trc tiep s dung hoa n ban hang, khi ben mua xuat tra kai hang hoa cho cong ty th cong ty cung ben mua lap bien ban xac nh ro nguyen nhan tra lai hang, so lng, g tr hang hoa va so thue GTGT cua hang hoa tra lai.

Tren c s o ben mua xuat hoa n ban hang ghi ro loai hang, so lng, gia tr hang tra lai chi tiet cha co thue GTGT, thue GTGT va tong thanh toan co thue GTGT theo hoa n cong ty a xuat.

Can c vao hoa n ban hang va bien ban a c lap, cong ty ieu chnh doanh so hang hoa ban ra va ke khai giam tr thue GTGT cua hang tra lai theo ung mc thue suat GTGT la 10%.

22- Trng hp ngi mua la ngi tieu dung hoac la khach hang nc ngoai khong co hoa n tra lai hang hoa.1-Theo cong van so 4219/TCT-NV6 ngay 19-10-2001 cua Tong cuc Thue.

Trng hp ngi mua la oi tng khong co hoa n, khi tra lai hang hoa, ben mua va ben ban phai lap bien ban hoac thoa thuan bang van ban ghi ro loai hang hoa, so lng, gia tr hang tra lai theo hoa n ban hang (so, ky hieu, ngay thang cua hoa n), ly do tra lai hang kem theo hoa n gi cho ben ban. Bien ban nay c lu gi cung hoa n ban hang e lam can c ieu chnh ke khai thue GTGT cua ben ban.

Cong ty A xuat khau hang thu cong my nghe, oi tng la khach nc ngoai, la oi tng khong co hoa n GTGT th khi tra hang hoa neu thc hien theo quy nh neu tren th gia tr hang hoa xuat khau b tra lai cua cong ty A c chap nhan e ieu chnh ke khai thue GTGT va thue thu nhap doanh nghiep.

2-Theo cong van so 3675/TCT-PCCS ngay 18-10-2005 cua Tong cuc Thue.

Trng hp khach hang la c s kinh doanh th c s kinh doanh nay phai lap hoa n khi tra lai hang hoa, tren hoa n ghi ro tra lai cho ngi ban, tien thue GTG. Hoa n nay lam can c cho ben ban, ben mua ieu chnh doanh so mua, ban, so thue GTGT a ke khai.

Neu khach hang la oi tng khong co hoa n th ben ban lap bien ban tra lai tien hang theo hoa n ban hang cua khach hang a mua (so, ky hieu, ngay thang cua hoa n).

Bien ban cung vi 2 lien cua hoa n ban hang c lu gi e lam can c ieu chnh doanh so, thue GTGT. Trng hp khach hang lam mat lien 2 khong thu hoi lai c th trong bien ban phai ghi ro va t chu trach nhiem trc phap luat.

23- Trng hp hoa n a phat hanh ghi nham so tien ln hn thc te.Theo cong van so 37/TCT- NV6 ngay 3-1-2003 cua Tong cuc Thue : trng hp n v kinh doanh xuat hoa n cho khach hang do tnh toan nham nen so tien ghi tren hoa n a phat sinh ln hn so tien thc te phai thanh toan, th ben mua va ben ban phai lap bien ban ghi ro ly do giam gia, so tien giam gia, ben ban lap hoa n mi e ieu chnh, hoa n mi ghi ro ieu chnh gia cho hang hoa, dch vu tai hoa n so, ky hieu, ngay, thang hoa n viet nham phai thu hoi ay u cac lien dnh vao quyen hoa n va lam thu tuc xin huy theo quy nh..

Can c hoa n ieu chnh gia, ben ban va ben mua ke khai ieu chnh so thue au vao, au ra, ong thi phai x phat vi pham hanh chnh oi vi ben ban.

24- ieu chnh hoa n gtgt trong trng hp hang hoa b thieu hut khi giao nhan.Trng hp ngi ban a xuat hang hoa va lap hoa n GTGT, ngi mua khi nhan hang phat hien lng hang hoa b thieu so vi so lng ghi tren hoa n th ben mua va ben ban phai lap bien ban ghi ro loai hang hoa, so lng, gia tr, thue GTGT cua hang hoa thieu hut va xac nh ro trach nhiem cua tng ben. Neu trach nhiem thuoc ve ben ban th ben ban phai xuat hang bo sung cho u theo hoa n hoac tren c s bien ban a c lap, ben ban lap hoa n ieu chnh ghi ro loai hang hoa, so lng, gia tr hang xuat thieu chi tiet gia cha co thue GTGT, thue GTGT va gia thanh toan co thue theo hoa n a xuat. Can c vao hoa n nay va bien ban a c lap e:

Ben mua hach toan giam gia von, thue GTGT au vao tnh theo gia tr hang hoa ben mua thc nhan.

Ben ban ieu chnh doanh so hang hoa ban ra va so thue GTGT a ke khai bang cach ieu chnh giam tren mau so 02/GTGT e tr bt so thue GTGT au ra trong thang va giam tr doanh thu.

25- Hang hoa b h hong, hao hut trong qua trnh van chuyen.

Trng hp n v van tai ky hp ong van chuyen hang cho cac doanh nghiep khac theo hp ong van chuyen a ky ket, neu trong qua trnh van chuyen, n v van tai lam mat mat hao hut hang hoa va phai chu trach nhiem boi thng th khoan tien boi thng nay khong thuoc oi tng chu thue GTGT.

Khi nhan c khoan tien boi thng, cac n v khong lap hoa n GTGT. n v van chuyen va n v thue van chuyen hang hoa can c vao hp ong van chuyen, cac chng t xac nhan hang hoa tha thieu va xac nh trach nhiem, mc o boi thng e lap chng t thu chi tien boi thng theo che o ke toan hien hanh.

B. HOA N CHNG T LIEN QUAN EN HANG HOA XUAT NHAP KHAU1- Thu tuc oi vi hang hoa ban cho khach nc ngoai, ke ca khach du lch nc ngoai.n v kinh doanh ban hang hoa cho khach nc ngoai co u ho s, chng t, hp ong ban hang cho nc ngoai; hoa n gia tr gia tang ban hang cho nc ngoai co ch ky cua ngi mua hang, phieu thu tien phu hp vi gia tr ghi tren hoa n ban hang co xac nhan cua ngi mua hang; t khai hang hoa xuat khau co xac nhan cua c quan hai quan c coi la hang xuat khau, ap dung thue suat 0%.

Trng hp n v ban hang hoa cho khach du lch nc ngoai, nhng khong lam thu tuc xuat khau va khong co u ho s, chng t theo quy nh neu tren, phai nop thue GTGT oi vi hang hoa ban ra.

2- Hoa n oi vi c s san xuat kinh doanh nop thue theo phng phap khau tr xuat hang hoa.1-Theo quy nh cua thong t so 120/2003/TT-BTC ngay 12-12-2000 cua Bo Tai chnh.

C s san xuat kinh doanh nop thue theo phng phap khau tr thue co hang hoa xuat khau thuoc oi tng chu thue GTGT, khi xuat khau hang hoa, c s s dung hoa n GTGT.

Khi xuat hang hoa e van chuyen en ca khau hay en ni lam thu tuc xuat khau, nu cha co can c e lap hoa n GTGT th c s s dung:

Phieu xuat kho kiem van chuyen noi bo do Bo Tai chnh phat hanh.

Lenh ieu ong noi bo lam chng t lu thong hang hoa tren th trng.

Sau khi lam xong thu tuc cho hang hoa xuat khau, c s lap hoa n GTGT cho hang hoa xuat khau.

2-Theo thong t lien tch so 94/2003/TTLT/BTC-BTM-BCA ngay 8-10-2003.

C s kinh doanh xuat khau hang hoa, khi xuat khau s dung mot trong cac loai hoa n : hoa n GTGT, hoa n ban hang hoac hoa n t in theo che o quy nh lam chng t lu thong tren ng.

oi vi mot so trng hp cu the c s dung hoa n chng t e van chuyen hang hoa xuat khau nh sau:

Hang hoa tren ng van chuyen en ca khau hay en ni lam thu tuc xuat khau tai c quan hai quan, neu cha co can c e lap hoa n th c s kinh doanh s dung:

Phieu xuat kho kiem van chuyen noi bo.

Lenh ieu ong noi bo, e lam chng t lu thong hang hoa tren th trng.

Sau khi lam xong thu tuc cho hang xuat khau, c s kinh doanh lap hoa n cho hang hoa xuat khau.

3- Hoa n oi vi c s kinh doanh nhap khau uy thac xuat tra hang nhap khau cho ben uy thac.1- Theo thong t so 120/2003/TT-BTC ngay 12-12-2003 cua Bo Tai chnh.

Trng hp c s kinh doanh xuat nhap khau la oi tng nop thue GTGT theo phng phap khau tr thue nhan nhap khau hang hoa uy thac cho cac c s khac, khi tra hang c s nhan uy thac lap chng t sau:

a) Neu c s nhan nhap khau uy thac khi xuat tra hang nhap khau uy thac, a nop thue GTGT khau nhap khau : c s lap hoa n GTGT e c s i uy thac nhap khau lam can c ke khai, khau tr thue GTGT au vao oi vi hang hoa uy thac nhap khau.

b) Trng hp c s nhan nhap khau uy thac cha nop thue GTGT khau nhap khau : khi xuat tra hang nhap khau uy thac, c s lap:

Phieu xuat kho kiem van chuyen noi bo.

Lenh ieu ong noi bo.

Sau khi a nop thue GTGT khau nhap khau cho hang hoa nhap khau uy thac, c s mi lap hoa n theo quy nh tren.

Hoa n GTGT khi xuat tra hang hoa nhap khau uy thac, ghi:

Gia ban cha co thue GTGT bao gom : gia tr hang hoa thc te nhap khau theo gia CIF, thue nhap khau, thue tieu thu ac biet va cac khoan phai nop theo che o nha nc quy nh khau nhap khau (neu co).

Thue suat thue GTGT va tien thue GTGT ghi theo thong bao nop thue cua c quan Hai quan.

Tong cong tien thanh toan (tong hp so lieu cua hai noi dung tren).

C s nhan nhap khau uy thac lap hoa n GTGT rieng khi nhan tien hoa hong uy thac nhap khau.

2- Theo thong t lien tch so 94/2003/TTLT/BTC-BTM-BCA ngay 8-10-2003.

C s kinh doanh nhap khau uy thac khi tra hang cho ben uy thac phai xuat mot trong cac loai hoa n: hoa n GTGT, hoa n ban hang hoac hoa n t in theo che o quy nh kem theo.

4- Hoa n oi vi trng hp ben giao uy thac xuat hang hoa cho ben nhan uy thac e xuat khau hang hoa1- Theo thong t so 120/2003/TT-BTC ngay 12-12- 2003.

Trng hp uy thac xuat khau hang hoa (ke ca trng hp uy thac xuat khau hang hoa gia cong cho cac c s khac), khi xuat hang giao cho c s nhan uy thac, c s i uy thac s dung:

Phieu xuat kho kiem van chuyen noi bo.

Lenh ieu ong noi bo.

Khi hang hoa a thc xuat khau co xac nhan cua c quan hai quan, can c vai cac chng t oi chieu, xac nhan ve so lng, gia tr hang hoa thc te xuat khau cua c s nhan uy thac xuat khau, c s co hang hoa uy thac xuat khau lap hoa n GTGT e giao cho c s nhan uy thac.

2- Theo thong t lien tch so 94/2003/TTLT/BTC-BTM-BCA ngay 8-10-2003.

Trng hp uy thac xuat khau hang hoa, khi xuat hang giao cho c s nhan uy thac, c s uy thac xuat khau s dung :

Phieu xuat kho kiem van chuyen noi bo.

Lenh ieu ong noi bo.

Khi hang hoa a thc xuat khau co xac nhan cua c quan hai quan th c s uy thac xuat khau xuat hoa n giao cho c s nhan uy thac.

I- KHAI NIEM VE THUE GIA TR GIA TANG (GTGT):1- Khai niem

Thue GTGT la thue tnh tren phan gia tr tang them cua hang hoa, dch vu phat sinh trong qua trnh t san xuat, lu thong en tieu dung theo mc o tieu thu hang hoa dch vu.

2- ac tnh:

(1) Tong so thue thu c cac giai oan se bang vi so thue tnh theo gia ban cho ngi tieu dung cuoi cung.

Thue GTGT anh vao tat ca cac giai oan cua san xuat, kinh doanh nhng ch tnh tren phan gia tr gang them cua hang hoa, dch vu qua moi giai oan. Do vay, tong so thue thu c cac giai oan se bang vi so thue tnh theo gia ban cho ngi tieu dung cuoi cung. oi tng ieu tiet cua thue GTGT la phan thu nhap cua ngi tieu dung s dung e mua hang hoa, dch vu. Nh vay ve nguyen tac ch can thu thue khau ban hang cuoi cung, nhng tren thc te rat kho phan biet au la tieu dung cuoi cung va au la tieu cung trung gian. V the c co hanh vi mua hang la phai tnh thue. Neu o la tieu dung trung gian th so thue se c t ong chuyen vao gia ban hang cho ngi mua giai oan sau, va ho ch phai nop phan chenh lech gia so thue tnh tren hang hoa dch vu ban ra vi so thue co trong hang hoa, dch vu mua vao tng ng. Cac doanh nghiep co the khong phai la ngi tieu dung cuoi cung, nhng e thuan tien cho cong tac quan ly thue, doanh nghiep nop ho thue cho ngi tieu dung, so thue o c tnh vao gia cua san pham, hang hoa ma ngi tieu dung phai tra khi mua hang.

Gia tr gia tang la phan gia tr mi sang tao ra trong san xuat kinh doanh. No c xac nh bang chenh lech gia tong gia tr san xuat va tieu thu vi tong tr gia hang hoa, dch vu mua vao tng ng. So vi thue doanh thu trc ay ap dung Viet Nam th thue GTGT co u iem la:

Thue GTGT ch tnh tren phan gia tr tang them ca hang hoa, dch vu qua moi giai oan luan chuyen nen khac phuc c tnh trang trung thue trc ay cua thue doanh thu.

Thue GTGT khong b anh hng bi qua trnh to chc va phan chia cac chu trnh kinh te. V tong so thue cac giai oan khp vi so thue tnh tren gia ban giai oan cuoi cung bat ke so giai oan nhieu hay t.

Thue GTGT co tnh trung lap kinh te cao. Thue GTGT khong chu anh hng bi ket qua kinh doanh cua ngi nop thue, khong phai la yeu to cua chi ph ma ch n thuan la mot khoan c cong them vao gia ban cua ngi cung cap hang hoa, dch vu.

Ap dung thue GTGT se am bao cho cac doanh nghiep thc hien tot hn che o ke toan, che o hoa n

Theo quy nh cua phap luat Viet Nam noi dung chu yeu cua thue GTGT c quy nh nh sau:

(2) Thue GTGT ch anh len ngi tieu dung, khong anh len ngi san xuat

(3) Thue GTGT la thue gian thu(4) Thue GTGT la thue khong cong bang. Le-nin noi: Thue Gia tr gia tang la loai thue ac biet khong cong bang Tai sao khong cong bang? Tai sao Viet Nam ap dung?3- oi tng chu thueLuat thue GTGT va cac van ban hng dan thi hanh luat thue GTGT cua Nha nc qui nh oi tng chu thue GTGT la hang hoa, dch vu dung cho san xuat kinh doanh va tieu dung Viet Nam.

Hang hoa chu thue GTGT bao gom:

Hang hoa, dch vu c san xuat va tieu dung trong nc

Hang hoa, dch vu c nhap khau e tieu dung trong nc.

Hang hoa, dch vu c san suat va tieu dung noi bo.

Hang hoa, dch vu c mua, ban di moi hnh thc, bao gom ca trao oi bang hien vat (khong thanh toan bang tien)

Viet Nam, viec anh thue GTGT oi vi hang nhap khau va phu hp vi thong le quoc te ong thi va la quyen anh thue cua cac quoc gia trong viec am bao li ch cua mnh trong quan he thng mai quoc te

Thue GTGT c thu ngay khau nhap khau oi vi hang nhap khau mot mat va am bao yeu cau quan ly cua nha nc, mat khac cung khong lam anh hng ti li ch cua cac doanh nghiep v neu hang nhap khau la nguyen lieu c s dung trong san xuat kinh doanh th toan bo so thue GTGT khau nhap khau cua nguyen lieu o oi vi cac doanh nghiep nop thue thao phng phap khau tr c phep ke khai khau tr ngay trong thang phat sinh (hien nay so cac doanh nghiep nop thue theo phng phap trc tiep la rat t)

Thue GTGT oi vi hang nhap khau c tnh tren gia nhap khau cong vi thue nhap khau nham am bao li ch cua cac doanh nghiep trong nc theo muc tieu bao ho cua nha nc va am bao li ch cua ngi tieu dung.

3- oi tng khong chu thue GTGT: Danh muc 26 loai hang hoa, dch vu thuoc dien khong chu thue GTGT

Hien nay luat thue GTGT nc ta qui nh danh muc 26 loai hang hoa, dch vu thuoc dien khong chu thue GTGT. Nhng HH, DV nay thng co mot trong cac tnh chat sau:

(1)La san pham cua mot so nganh ang con kho khan, can khuyen khch tao ieu kien phat trien nh: san xuat nong nghiep, san xuat muoi, ti tieu nc phuc vu nong nghiep: thiet b, may moc nhap khau ma trong nc cha san xuat c, chuyen giao cong nghe

(2)Cac hang hoa, dch vu thuoc cac hoat ong khong mang tnh chat kinh doanh v li nhuan thuoc cac hoat ong c u ai v muc tieu xa hoi, nhan ao: Vu kh, kh tai phuc vu an ninh, quoc phong; bao hiem nhan tho, bao hiem hoc sinh; duy tu, sa cha cac cong trnh van hoa nghe thuat, cong trnh cong cong; mot so hang hoa xuat khau co tnh chat vien tr, qua tang t nc ngoai

(3)Mot so hang hoa, dch vu thiet yeu phuc vu nhu cau i song san xuat, cong ong, khong at van e ieu tiet tieu dung nh: dch vu y te, van hoa, giao duc, ao tao, thong tin ai chung, van chuyen hanh khach cong cong bang xe buyt

(4)To chc, ca nhan mua, ban, nhap khau hang hoa, cung ng dch vu khong thuoc dien chu thue GTGT khong c khau tr va hoan thue GTGT au vao ca hang hoa, dch vu nay khau khong chu thue GTGT.

4- oi tng nop thue:La tat ca cac to chc, ca nhan co hoat ong san xuat, kinh doanh hang hoa, dch vu chu thue GTGT Viet Nam, khong phan biet nganh nghe, hnh thc to chc kinh doanh (goi chung la c s kinh doanh) va to chc, ca nhan khac co nhap khau hang hoa chu thue GTGT (goi chung la ngi nhap khau)

II- CAN C TNH THUE GTGTCan c tnh thue la gia tnh thue va thue suat.

1- Gia tnh thueGia tnh thue GTGT c qui nh cu the nh sau:

(1) oi vi hang hoa, dch vu do c s san xuat, kinh doanh ban ra hoac cung ng cho oi tng khac, gia tnh thue la gia ban cha co thue GTGT. Bao gom ca khoan phu thu va ph thu them ngoai gia hang hoa, dch vu ma c s kinh doanh c hng, tr cac khoan phu thu va ph c s kinh doanh phai nop cho NSNN

(2) oi vi hang hoa nhap khau, gia tnh thue la gia nhap khau tai ca khau cong vi thue nhap khau, gia nhap khau tai ca khau lam can c tnh thue GTGT c xac nh theo cac qui nh ve gia tnh thue hang hoa nhap khau.

V du: Cong ty X co lo hang nhap khau tr gia la 300 trieu (VN), thue nhap khau la 10 trieu, hang thuoc dien chu thue GTGT, gia tnh thue VAT oi vi lo hang nay la 310 trieu.

(3) San pham, hang hoa, dch vu dung e trao oi, bieu tang hoac e tra thay lng, gia tnh thue GTGT c xac nh theo gia tnh thue cua san pham, hang hoa, dch vu cung loai hoac tng ng tai cung thi iem phat sinh cac hoat ong nay.

(4)oi vi san pham, hang hoa, dch vu c s kinh doanh xuat e tieu dung khong phuc vu cho san xuat kinh doanh hoac cho san xuat, kinh doanh hang hoa, dch vu khong chu thue GTGT th phai tnh thue GTGT au ra. Gia tnh thue theo gia ban cua san pham, hang hoa, dch vu cung loai. oi vi hang hoa luan chuyen noi bo nh xuat hang hoa e chuyen kho noi bo, xuat vat t khong phai tnh, nop thue GTGT.

(5) oi vi dch vu cho thue tai san, gia tnh thue GTGT la gia cho thue cha co thue. Trng hp cho thue theo hnh thc thu tien thue tng ky hoac thu trc tien thue cho mot thi han thue th thue GTGT tnh tren so tien thu tng ky hoac thu trc, bao gom ca khoan thu di hnh thc khac nh thu tien e hoan thien, sa cha, nang cap nha cho thue theo yeu cau cua ben thue.

(6) oi vi hang hoa ban theo phng thc tra gop, gia tnh thue theo gia ban tra mot lan cha co thue GTGT cua hang hoa o (khong bao gom lai tra gop), khong tnh theo so tien tra gop tng ky.

(7) oi vi gia cong hang hoa, gia tnh thue la gia gia cong cha co thue, bao gom: tien cong, tien nhien lieu, ong lc, vat lieu phu va cac chi ph khac e gia cong.

(8) oi vi xay dng, lap at:

oi vi trng hp xay dng, lap at co bao thau nguyen vat lieu th gia tnh thue bao gom ca gia tr nguyen vat lieu.

oi vi trng hp xay dng, lap at khong bao thau nguyen vat lieu th gia tnh thue la gia tr xay dng, lap at khong bao gom gia tr nguyen vat lieu.

(9) oi vi hoat ong kinh doanh dch vu hng tien cong hoac tien hoa hong nh ai ly mua, ban hang hoa, ai ly tau bien, dch vu moi gii, uy thac xuat, nhap khau thong hoa hong, gia tnh thue la tien cong hoac tien hoa hong c hng cha tr mot khoan ph ton nao ma c s thu c t viec thc hien hoat ong nay. Hang hoa do ai ly ban ra van phai tnh thue GTGT tren gia ban ra.

(10) oi vi hang hoa, dch vu co tnh ac thu dung cac chng t nh tem bu chnh, ve cc van tai, ve xo so kien thiet ghi gia thanh toan la gia a co thue GTGT th gia cha co thue c xac nh nh sau :

Trong o, gia thanh toan bao gom cac cac khoan phu thu va ph thu them ngoai gia hang hoa, dch vu ma c s kinh doanh c hng.

oi vi cac trng hp khac theo quy nh cua phap luat.

2- Thue suatLuat thue GTGT quy nh 3 mc thue suat khac nhau: 0%, 5% va 10% ap dung oi vi tng mat hang san xuat hoac nhap khau. Viec quy nh cac mc theu suat khac nhau the hien chnh sach ieu tiet thu nhap va hng dan tieu dung vi HH, DV.

a) Hang hoa ap dung thue suat 0%:Hang hoa xuat khau bao gom ca hang gia cong xuat khau c ap dung thue suat 0%. Viec ap dung thue suat 0% nham tao ieu kien khuyen khch cac doanh nghiep san xuat hang xuat khau. V theo cac xac nh so thue GTGT phai nop th trong trng hp nay so thue GTGT au ra bang khong va doanh nghiep c khau tr so thue au vao, gia cua hang hoa se c thap hn, tao kha nang canh tranh cho doanh nghiep. Trng hp ap dung thue suat 0% oi vi cac HH, dch vu khac vi viec quy nh khong anh thue GTGT

Thue suat 0% ap dung oi vi cac hang hoa sau ay :

+ Hang hoa xuat khau bao gom ca hang gia cong xuat khau, hang chu thue TTB xuat khau, san pham phan mem may tnh xuat khau.

+ Sa cha may moc, phng tien van tai, cung ng dch vu phan mem cho nc ngoai, cho doanh nghiep che xuat, dch vu xuat khau lao ong.

+ Mot so trng hp HH c coi nh xuat khau th cung ap dung thue suat thue GTGT 0%

Lu y:

(1) Thue suat 0% khac vi hang hoa khong chu thue GTGT(2) Hien nay ap dung thue suat 0% nhng trong tng lai nhng hang hoa nay co the ap dung thue suat khac 0%.

b) Hang hoa ap dung thue suat 5%:Nhng hang hoa, DV thiet yeu, phuc vu trc tiep cho san xuat va tieu dung c ap dung thue suat thap 5%.

c) Hang hoa ap dung thue suat 10%:Cac hang hoa, dch vu thong thng ap dung mc thue suat pho thong 10%

III- PHNG PHAP TNH THUE GTGTHai phng phap: Phng phap khau tr thue va phng phap tnh trc tiep tren GTGT.

1- Phng phap khau tr thueoi tng ap dung la n v, cac to chc kinh doanh chap hanh tot cong tac hach toan ke toan va che o s dung hoa n chng t.

Thue GTGT au vao bang tong so thue GTGT ghi tren hoa n mua HH, DV, so thue GTGT ghi tren chng t cua hang hoa nhap khau (hoac nop thay cho pha nc ngoai) va so thue GTGT c khau tr theo ty le 3% va 20% theo quy nh cua phap luat.

V du Cong ty X trong ky tnh thue co so thue GTGT au ra la 200 trieu, thue GTGT au vao c khau tr la 150 trieu, so thue GTGT Cong ty X phai nop la 50 trieu. So thue GTGt au vao c khau tr trong ky tnh thue co the la so thue c tap hp tren cac hoa n GTGT mua vao, hoac c ghi tren chng t nhap khau, hoac c xac nh theo ty le quy nh neu Cong ty mua nguyen lieu cua ngi ban khong xuat hoa n, hoac hoa n thong thng theo cac trng hp do phap luat quy nh

2- Phng phap tnh trc tiep tren GTGT:oi tng ap dung:

Ca nhan san xuat, kinh doanh la ngi Viet Nam

To chc, ca nhan nc ngoai kinh doanh Viet Nam khong theo luat au t nc ngoai tai Viet Nam cha thc hien ay u cac ieu kien ve ke toan, hoa n chng t e lam can c tnh thue theo phng phap khau tr thue;

C s kinh doanh mua, ban vang, bac, a qu, ngoai te.

IV- HOAN THUE GTGToi tng nop thue c hoan lai so thue GTGT a nop khau trc trong gia cua nguyen, nhien, vat lieu au vao cha c khau tr

1- oi tng va cac trng hp c hoan thue GTGT

C s kinh doanh thuoc oi tng nop thue theo phng phap khau tr thue c xet hoan thue trong cac trng hp sau :

C s kinh doanh trong 3 thang lien tuc tr len co so thue luy ke au vao c khau tr ln hn so thue au ra c hoan thue. So thue c hoan la so thue au vao cha c khau tr het cua thi gian xin hoan thue.

C s kinh doanh trong thang co hang hoa xuat khau neu co so thue GTGT au vao cha c khau tr t 200 trieu ong tr len th c xet hoan thue theo thang, hoac chuyen hang.

oi vi c s kinh doanh mi thanh lap, au t tai san mi a ang ky nop thue theo phng phap khau tr thue nhng cha phat sinh doanh thu ban hang e tnh thue GTGT au ra, neu thi gian au t t 1 nam tr len c xet hoan thue au vao theo tng nam. So thue GTGT au vao cua tai san au t c hoan co gia tr ln t 200 trieu ong tr len th c xet hoan tng quy.

C s kinh doanh quyet toan thue khi sap nhap, hp nhat, chia tach, giai the, pha san co so thue GTGT nop tha, c s co quyen e ngh c quan thue hoan lai so thue GTGT nop tha.

2- Cac trng hp khac theo quy nh cua phap luat V- HACH TOAN THUE GTGT(Coi s o trang sau)

A- HACH TOAN THUE GTGT C KHAU TR (TK 133)

B- HACH TOAN VAT PHAI NOP THEO PP. KTR

I- NHNG VAN E C BAN VE THUE THU NHAP DOANH NGHIEP 1- Khai niem

Thue thu nhap doanh nghiep la thue trc thu anh vao thu nhap chu thue cua cac doanh nghiep.

Thu nhap chu thue (tnh theo nam dng lch nam tai chnh) bao gom thu nhap chu thue cua hoat ong san xuat, kinh doanh, dch vu ke ca thu nhap chu thue t hoat ong san xuat, kinh doanh, dch vu nc ngoai va thu nhap chu thue khac.

2- oi tng nop thue va khong nop thue thu nhap doanh nghiep

a) oi tng nop thue thu nhap doanh nghiep:- Moi to chc, ca nhan san xuat kinh doanh co thu nhap chu thue.- Doanh nghiep thuoc moi thanh phan kinh te

- Cong ty, to chc nc ngoai hoat ong kinh doanh Viet Nam khong thuoc cac lnh vc theo Luat au t nc ngoai Viet Nam

- To chc chnh tr-xa hoi, to chc xa hoi, to chc xa hoi nghe nghiep, n v vu trang nhan dan

- C qua hanh chnh, n v s nghiep co to chc SXKD, hp tac xa

- Ca nhan hanh nghe oc lap hoac co tai san cho thue

- Ca nhan nc ngoai kinh doanh tai Viet Nam co thu nhap tai VN

b) oi tng khong nop thue thu nhap doanh nghiep:- Hp tac xa

- Nong dan co thu nhap t trong trot, chan nuoi, nuoi trong thuy san

II- PHNG PHAP TNH THUE THU NHAP DOANH NGHIEPThue TNDN c xac nh tren hai can c : Thu nhap chu thue va thue suat

Lan lt ta nghien cu cac yeu to cua thu nhap tnh thue, gom: Thu nhap chu thue, cac khoan thu nhap mien thue, khoa lo c ket chuyen

Thu nhap chu thue trong ky tnh thue can tnh cac khoan sau :

- Doanh thu e tnh thu nhap chu thue trong ky

- Chi ph hp ly trong ky

- Thu nhap chu thue khac

1- Doanh thu e tnh thu nhap chu thue trong ky (1) Doanh thu e tnh thu nhap chu thue la toan bo tien ban hang, tien cung ng dch vu sau khi a tr chiet khau giam gia hang ban, tr gia hang b tra lai, nhng gom ca cac khoan tr gia, phu thu, phu troi ma c s kinh doanh c hng

- Neu c s nop thue theo phng phap khau tr thue th doanh thu khong bao gom thue GTGT cua hang hoa, dch vu ban ra.

- Neu c s nop thue theo phng phap trc tiep tren GTGT th doanh thu gom ca thue GTGT au ra cua hang hoa, dch vu.

(2) oi vi hang gia cong, doanh thu e tnh thu nhap chu thue la tien thu ve t hoat ong gia cong

(3) oi vi cac ai ly, doanh thu e tnh thu nhap chu thue la hoa hong nhan c do lam ai ly, ky gi

(4) oi vi cac cac hoat ong tn dung, cho thue tai chnh, doanh thu e tnh thu nhap chu thue la tien thu c t cac hoat ong tn dung, cho thue tai chnh

(5) oi vi cac hang l hanh, van tai khach, hang hoa, doanh thu e tnh thu nhap chu thue la doanh thu t van chuyen hanh khach phat sinh trong ky tnh thue(6) oi vi dch vu cung cap ien nc, doanh thu e tnh thu nhap chu thue la doanh thu ghi tren hoa n.

(7) oi vi hoat ong bao hiem, xay dng, doanh thu e tnh thu nhap chu thue la doanh thu t bao hiem, hoat ong xay dng, lap at cong trnh(8) oi vi hoat ong tro chi co thng, doanh thu e tnh thu nhap chu thue la doanh thu t hoat ong kinh doanh t tro chi co thng

(9) oi vi hoat ong a oc, chng khoan, doanh thu e tnh thu nhap chu thue la doanh thu t hoat ong a oc, moi gii, bao lanh chng khoan, quan ly quy au t

2- Chi ph hp ly trong kyCo nhng loai chi ph khong c coi la chi ph hp ly trong ky. Vay khi tnh chi ph hp ly trong ky, ta can phan biet 2 loai chi ph:

- Nhng khoan chi ph c coi la chi ph hp ly

- Nhng khoan chi ph khong c coi la chi ph hp ly trong ky tnh thue

a) Cac khoan chi ph hp ly trong ky :Chi ph hp ly trong ky gom 14 khoan:

b) Cac khoan chi ph khong c coi la chi ph hp ly trong ky:

Trong chi ph khau hao TSC, nhng trng hp di ay khong c coi la chi ph hp ly trong ky :

(1)Chi ph khau hao oi vi TSC khong s dung cho hoat ong san xuat, kinh doanh HH, DV(2)Chi ph khau hao oi vi TSC khong co giay t chng minh, khong c quan ly, hach toan trong so sach ke toan cua doanh nghiep

(3)Phan tch khau hao vt mc quy nh hien hanh cua Bo Tai chnh ve che o quan ly, s dung va trch khau hao TSC(4) Chi ph san xuat vt nh mc ve nguyen vat lieu, nhan cong

(5) Chi ph b phat hp ong

(6) Hoa n khong hp le

(7) Chi ph vt mc ve quang cao, tiep tan3- Thu nhap chu thue khac

Thu nhap chu thue khac la cac khoan thu nhap chu thue trong ky tnh thue ma khoan thu nhap nay khong thuoc cac nganh, nghe lnh vc kinh doanh co trong ang ky kinh doanh cua doanh nghiep. Thu nhap khac bao gom:

* Thu nhap t chuyen nhng von, chuyen nhng chng khoan

* Thu nhap t chuyen nhng bat ong san* Thu nhap t quyen s hu, quyen s dung tai san, quyen s hu tr tue; chuyen giao cong nghe, cho thue tai san

(3) Thu nhap t chuyen nhng tai san, thanh ly tai san, cac loai giay t co gia tr(4) Thu nhap t lai tien gi, lai cho vay von

(5) Thu nhap t kinh doanh ngoai te, lai ve chenh lech ty gia hoi oai

(6) Khoan n kho oi a xoa, nay oi c

(7) Khoan n phai tra khong xac nh c chu n(8) Thu nhap t hoat ong san xuat kinh doanh cua nhng nam trc b bo sot do doanh nghiep phat hien

(9) Chenh lech gia cac khoan thu ve tien phat va tien boi thng

(10) Thu nhap t hoat ong san xuat kinh doanh hang hoa, dch vu t nc ngoai.

Chu y: oi vi nhng khoan thu nhap hoat ong san xuat kinh doanh hang hoa, dch vu t nc ngoai, a ong thue nc ngoai, khi ve VN phai tnh lai:

V du 1, doanh nghiep A cua Viet Nam co mot khoan thu nhap 800 trieu ong t d an au t nc ngoai. Khoan thu nhap nay la khoan thu nhap sau khi a nop thue thu nhap theo luat cua nc doanh nghiep A au t. So thue TNDN ma doanh nghiep A a nop theo quy nh cua luat nc ngoai ni au t la 200 trieu ong.

Phan thu nhap t d an au t tai nc ngoai cua doanh nghiep A phai ke khai va nop thue thu nhap theo quy nh cua Luat thue TNDN cua Viet Nam nh sau :

[(800tr + 200trd) x 25%] = 250 trieu ong

So thue TNDN cua doanh nghiep A con phai nop (sau khi a tr so thue a nop tai nc doanh nghiep A au t) la :

250trd 200tr = 50 trieu ong V du 2, doanh nghiep A Viet Nam co khoan thu nhap 660 trieu ong t d an au t tai nc ngoai. Khoan thu nhap nay la thu nhap con lai sau khi a nop thue thu nhap tai nc ngoai ni doanh nghiep A au t. So thue TNDN a nop theo quy nh cua nc ngoai ni au t la 340 trieu ong. Phan thu nhap con lai t d an au t tai nc ngoai cua doanh nghiep A phai ke khai va nop thue thu nhap theo quy nh cua Luat thue TNDN Viet Nam nh sau :[(660tr + 340trd) x 25%] = 250 trieu ong

VN, doanh nghiep A ch c tr so thue a nop nc doanh nghiep A au t tng ng vi so thue tnh theo Luat thue TNDN Viet Nam la 250 trieu ong.So thue a nop tai nc doanh nghiep A au t vt qua so thue tnh theo Luat thue TNDN cua Viet Nam la 90 trieu ong (340 250 = 90) khong c tr vao so thue phai nop khi ke khai va nop thue TNDN tai Viet Nam.

Nhac lai cong thc tnh thu nhap tnh thue nh sau :

Tren ay ta a tnh thu nhap chu thue, tiep theo ta tnh thu nhap c mien thue.1- ieu kien ap dung oi vi cac khoan c mien thue TNDN

Doanh nghiep phai thc hien che o ke toan, hoa n, chng t theo quy nh va ang ky nop thue TNDN theo ke khai.

2- Cac khoan thu nhap c mien thue TNDN

(1) Thu nhap t thc hien hp ong nghien cu khoa hoc va phat trien cong nghe

(2) Thu nhap t doanh thu ban san pham trong thi ky san xuat th nghiem va thu nhap t doanh thu ban san pham lam ra t cong nghe mi lan au tien ap dung tai Viet Nam.Thi gian mien thue toi a khong qua mot nam, ke t ngay bat au thc hien hoat ong

(3) Thu nhap t hoat ong san xuat kinh doanh dch vu cua doanh nghiep co so lao ong la ngi khuyet tat, ngi cai nghien ma tuy, ngi nhiem HIV bnh quan trong nam chiem t 51% tr len trong tong so lao ong bnh quan trong nam cua doanh nghiep.

Sau khi quyet toan ma b lo th chuyen lo vao thu nhap chu thue cua nhng nam sau.Thi gian chuyen lo tnh lien tuc khong qua 5 nam, ke t nam tiep sau nam phat sinh loTrng hp chuyen oi loai hnh doanh nghiep, sap nhap, chia tach th e khoan lo tiep tuc chuyen vao thu nhap chu thue cua doanh nghiep sau khi chuyen oi s hu.

a) - Thue suat pho thong 25%, ap dung t 1/1/2009 (Trc ay 32% roi xuong 28%)b) - Thue suat u ai: 20%; 15%; 10%: * Ap dung chung cho DN trong nc va cac doanh nghiep au t theo dang FDI, BOT, BTO, BT

* u ai ve thi gian mien va giam thue:

(1) Mien thue 4 nam, giam 50% thue phai nop trong 9 nam tiep theo

(2) Mien thue 4 nam, giam 50% thue phai nop trong 5 nam tiep theo

(3) Mien thue 2 nam, giam 50% thue phai nop trong 4 nam tiep theo

* Thue suat u ai khac :oi vi doanh nghiep mc thue suat u ai ap dung cu the nh sau :

(1) Nhieu lao ong: Thue suat thap hn 25%, trong thi han 10 nam

(2) a ban kho khan: Thue suat 15% trong thi han 12 nam

(3) Nganh khuyen khch: Thue suat 10% trong thi han 15 nam

c) - Thue suat t 28% en 50%: ap dung oi vi d an khai thac dau kh, tai nguyen thien nhien quy hiemIII- KE KHAI NOP THUE THU NHAP DOANH NGHIEP

- T khai thue ke khai tam nop ca nam trc ngay 25/1/hang nam- So d toan nop ca nam trong t khai chia ra so tam nop cua 4 quy.

- Neu khai khong ro, c quan thue an nh so tam nop ca nam va tng quy

- Trng hp tang giam 20% so vi thue tam nop a ang ky au nam, oi tng nop thue lam van ban e ngh c quan thue ieu chnh so d tam nop ca nam va so tam nop cua hai quy con lai.- Trng hp khoan doanh thu, neu cha thc hien che o ke toan th thue nop hang thang theo che o khoan doanh thu va ty le thu nhap chu thue do c quan thue an nh

- Buon chuyen ke khai nop thue theo tng chuyen vi c quan thue tai ni mua hang va nop thue trc khi van chuyen hang i.

IV- HACH TOAN THUE TNDN CHI PH THUE THU NHAP HIEN HANH CHI PH THUE THU NHAP DOANH NGHIEP HOAN LAI

1- Chi ph thue thu nhap doanh nghiep hien hanh:

2- Chi ph thue thu nhap doanh nghiep hoan lai:

Chu y: Cho v du va hach toan 2 loai thue (chi ph) tren (Bai thi thng gap khi xac nh KQKD)

I- KHAI NIEM1- nh nghaThue tieu thu ac biet (TTB) la mot loai thue tieu dung anh vao mot so hang hoa, dch vu ac biet nam trong danh muc Nha nc quy nh

2- ac iem

Thue TTB co nhng ac iem rieng biet sau ay :

- Thue TTB thng co mc ong vien cao

- Thue TTB ch anh vao mot so loai hang hoa, dch vu ac biet

- Thue TTB ch thu mot lan khau san xuat hoac khau nhap khau. Khi mat hang nay chuyen qua khau lu thong th khong phai chu thue TTB na.

3- oi tng chu thue

HANG HOADCH VU

1- Thuoc la ieu, x ga1- Kinh doanh vu trng, matxa, Karaoke

2- Ru, bia 2- Kinh doanh casino, tro chi jackpot

3- Oto di 24 cho ngoi3- Kinh doanh giai tr co at cc

4- Xang cac loai, cac chat pha che xang4- Kinh doanh golf

5- ieu hoa nhiet o cong suat di 90.000 BTU5- Xo so

6- Bai la

7- Vang ma, hang ma

4- oi tng nop thuea) To chc san xuat, nhap khau hang hoa, kinh doanh dch vu gom :(1) Cac to chc ang ky kinh doanh theo Luat doanh nghiep, Luat Hp tac xa

(2) Cac to chc kinh te cua to chc chnh tr; chnh tr - xa hoi; to chc xa hoi; to chc xa hoi - nghe nghiep; n v vu trang nhan dan; to chc s nghiep.(3) Cac doanh nghiep co von au t nc ngoai theo Luat au t va to chc nc ngoai kinh doanh Viet Nam khong theo Luat au t nc ngoai tai VN.

b) Ca nhan, ho gia nh

5- Trng hp hang hoa khong chu thue TTB

(1) Hang hoa san xuat, gia cong trc tiep xuat khau ra nc ngoai hoac cho doanh nghiep khu che xuat

(2) Hang hoa do c s san xuat ban hoac uy thac cho c s kinh doanh xuat khau e xuat khau theo hp ong kinh te

(3) Hang hoa mang ra nc ngoai e ban tai hoi ch trien lam(4) Hang hoa nhap khau trong cac trng hp sau:

- Hang vien tr nhan ao, vien tr khong hoan lai

- Qua tang cua to chc, ca nhan nc ngoai cho cac to chc trong nc

- o dung cua cac to chc, ca nhan ngoai giao

- Hang hoa mang theo cua ca nhan trong tieu chuan hanh ly mien thue.

- Hang hoa chuyen khau, qua canh

- Hang hoa tam nhap tai xuat (neu thc tai xuat trong thi han nop thue th khong nop thue TTB)

- Hang tam nhap khau e d hoi ch, trien lam

- Hang nc ngoai nhap vao khu che xuat

- Hang nhap vao e ban cac ca hang kinh doanh mien thue.

II- CAN C TNH THUE VA CONG THC CAN BAN TNH THUE TTB Gia tnh thue

Thue xuat

1- Gia tnh thue TTBa) Gia tnh thue oi vi hang san xuat trong nc:

b) Gia tnh thue oi vi ru chai, bia chai ban theo gia co vo chai:

c) Gia tnh thue oi vi hang nhap khau:

d) Gia tnh thue oi vi dch vu:

V du, doanh thu cha thue GTGT cua vu trng trong ky 30.000.000. Thue suat thue TTB ve dch vu vu trng la 30%.

Vay gia tnh thue TTB = 30 trieu / 1 + 30% = 23.076.9232- Thue suat thue TTBTheo ieu 6, Ngh nh 149/2003/N-CP va Luat so 57/2005/QH11-29/11/2005 ve viec sa oi, bo sung mot so ieu cua Luat thue TTB va Luat TGTGT, th bieu thue suat thue TTB nh sau (Coi bang trang sau)

III- KE KHAI VA X LY VI PHAM THUE TTB1- Ke khai thue TTB(1)- C s kinh doanh hang hoa, dch vu chu thue TTB phai ang ky thue

(2)- Ke khai hang thang

(3)- Neu khong phat sinh thue cung ke khai va nop t khai

(4)- oi vi hang nhap khau, phai ke khai va nop t khai thue theo tng lan nhap khau cung vi ke khai thue nhap khau vi c quan thue nhap khau

2- X ly vi pham(1) Nop cham tien thue, tien phat: Se b phat moi ngay cham nop bang 0,1% so tien cham nop

(2) Khai man, tron thue: Phat t 1 5 lan so thue gian lan

(3) Khong nop thue, nop phat: Se b trch tien tai ngan hang, b gi hang hoa hoac b ke bien tai san

IV- KHAU TR THUE TTB AU VAO TREN NGUYEN LIEU SAN XUAT SAN PHAM TTBKhi SX hang chu thue TTB th khi ke khai thue TTB khau SX c khau tr so thue TTB a nop oi vi nguyen lieu theo cong thc:

V du, trong ky ke khai thue, c s A phat sinh cac nghiep vu:

(1) Nhap khau 10.000 lt ru nc a nop thue TTB khi nhap khau 250 tr

(2) Xuat kho 8.000 lt e SX 12.000 chai ru

(3) Xuat ban 9.000 chai ru vi thue TTB ban ru la 350 trong

Tnh thue TTB c s SX A phai nop ?

Giai:

* So thue TTB a nop tng ng vi nglieu ru nc 8.000 lt SX la :

(250 tr x 8.000 lt)/10.000 lt = 200 trieu ong

* Vi 8.000 lt nguyen lieu ru nc SX c 12.000 chai ru thanh pham. Vay so thue TTB au vao a nop cho so ru nguyen lieu nc nay c phan bo cho 9.000 chai ru thanh pham SX nh sau :

(200 tr x 9.000 lt)/ 12.000 chai thanh pham = 150 tr.

* Vay so thue TTB c s san xuat A phai nop cho 9000 chai ru la :

350 tr 150 tr = 200 tr

V- HACH TOAN THUE TIEU THU AC BIET1- TK s dung: TK 3332 (Thue TTB)

2- S o ke toan Thue TTB:

I- NHNG QUY NH CHUNG

1- oi tng chu thue, oi tng khong thuoc dien chu thuea) oi tng chu thue(1) oi tng chu thue XNK la HH c phep XNK qua ca khau, bien gii VN.

(2) HH t th trng trong nc a vao KCX va t KCX a ra th trng trong nc.

- Nh vay, khong phai tat ca cac hang hoa XNK qua ca khau, bien gii VN eu chu s ieu chnh cua Luat thue hien hanh ma ch bao gom nhng HH a c c quan NN co tham quyen cho phep XNK. - Nhng hang hoa XNK ma khong c phep cua Nha nc eu c coi la hang hoa buon lau. - To chc, ca nhan co hang hoa XNK trai phep khong chu s ieu chnh cua Luat thue XNK ma chu s x ly theo qui nh cua phap luat.

b) oi tng khong thuoc dien chu thue XNKHang hoa XNK khong thuoc dien chu thue XNK bao gom:

(1) Hang qua canh hoac mn ng qua ca khau, bien gii Viet Nam tren c s Hiep nh a ky ket gia hai Chnh phu hoac nganh, a phng c Thu tng chnh phu cho phep(2)Hang chuyen khau, bao gom cac hnh thc :

Hang hoa c van chuyen thang t cang nc xuat khau en cang nc nhap khau khong en cang VN Hang hoa c ch en cang Viet Nam nhng khong lam thu tuc nhap khau vao Viet Nam ma i luon ti cang nc nhap khau.

Hang a vao kho ngoai quan roi chuyen en nc khac khong lam thu tuc nhap khau vao Viet Nam theo qui che quan ly kho ngoai quan.

(3)Hang hoa t nc ngoai nhap khau vao KCX, doanh nghiep che xuat, xuat khau ra nc ngoai hoac hang hoa a t KCX, doanh nghiep che xuat nay sang KCX, doanh nghiep che xuat khac trong lanh tho Viet Nam.

(4)Hang vien tr nhan ao.

oi vi cac trng hp neu tren, theo qui nh cua Tong cuc HQ eu phai co ho s can thiet khi lam thu tuc HQ(5)HH la dau kh (thuoc thue tai nguyen) cua nha nc khi xuat khau2- oi tng nop thueoi tng nop thue XNK bao gom tat ca cac to chc, ca nhan co hang hoa XNK thuoc oi tng chu thue XNK theo qui nh nh sau:

(1) Chu hang hoa XNK

(2) To chc nhan uy thac XNK

(3) Ca nhan co HH XNK khi xuat canh, nhap canh, gi hoac nhan HH qua ca khau bien gii VN

(4) ai ly trong trng hp c uy quyen nop thue XNK(5) DN cung cap DV bu chnh, chuyen phat nhanh quoc te co quyen nop thay thue cho oi tng nop thue

(6) Cac to chc tn dung trong trng hp bao lanh cho ngi nop thue.

II- CAN C TNH THUECan c e tnh thue XNK la:

- So lng hang hoa XNK - Gia tnh thue, va- Thue suat cua mat hang XNK.

1- SO LNG HANG HOA XUAT, NHAP KHAUSo lng hang hoa XNK lam can c tnh thue la so lng tng mat hang thc te XNK c phan anh trong t khai XNK.

2- GIA TNH THUEGia tnh thue e lam can c tnh thue XNK c qui nh trong tng trng hp nh sau:

a) Trng hp ap dung gia tnh thue theo hp ong ngoai thng oi vi cac mat hang khong thuoc danh muc cac mat hang Nha nc quan ly, gia tnh thue phai co u cac ieu kien sau mi c ap dung gia tnh thue theo hp ong:

(1)Co hp ong mua ban ngoai thng bang van ban hp phap. Hp ong c coi la hp phap phai co ay u noi dung chu yeu cua mot ban hp ong, bao gom cac yeu to sau : Ten hang, so lng, quy cach, chat lng, gia ca, phng thc thanh toan, a iem va thi gian giao nhan hang.

(2)Thanh toan 100% gia tr lo hang qua ngan hang. Rieng oi vi hang hoa nhap khau bang ng bo phai thc hien thanh toan bang th tn dung (L/C) va ngoai te thanh toan phai la ngoai te t do chuyen oi.

b) oi vi hang xuat khau, gia tnh thue la gia ban cho khach hang tai ca khau xuat (FOB), khong bao gom ph bao hiem (I) va chi ph van tai (F).

c) oi vi hang nhap khau, gia tnh thue la gia mua tai ca khau nhap (CIF) bao gom chi ph bao hiem (I) va chi ph van tai (F)

d) oi vi hang hoa XNK vi khu che xuat, doanh nghiep che xuat tai Viet Nam gia tnh thue la gia mua, ban thc te tai ca khau khu che xuat, doanh nghiep che xuat theo hp ong.

e) oi vi may moc, thiet b, phng tien van tai a ra nc ngoai e sa cha th gia tnh thue khi nhap khau tr lai Viet Nam la chi ph sa cha, theo hp ong a ky vi nc ngoai.

f) oi vi hang hoa nhap khau a a vao s dung tai Viet Nam phai truy thu, th gia tnh thue thu c xac nh tren c s gia tr con lai cua hang hoa tai thi iem tnh thue truy thu, theo ket qua giam nh chat lng cua c quan Nha nc co tham quyen va c tnh cu the nh sau:

+ Gia tr con lai t 30% tr xuong th gia tnh thue bang 10% cua gia nhap khau hang mi.

+ Gia tr s dung con lai tren 30% en 50%, gia tnh thue bang 20% cua gia nhap khau hang mi.

+ Gia tr s dung con lai tren 50% en 70%, gia tnh thue bang 30% cua gia nhap khau hang mi.

+ Gia tr s dung con lai tren 70% en 85%, gia tnh thue bang 45% cua gia nhap khau hang mi.

+ Gia tr s dung con lai tren 85%, gia tnh thue bang 60% cua gia nhap khau hang mi.

g) oi vi mot so mat hang thuoc danh muc Nha nc quan ly gia tnh thue ma gia ghi trong hp ong thap hn gia qui nh th can c bang gia cua Bo Tai chnh e xac nh gia tnh thue.

h) oi vi hang hoa nhap khau khong u ieu kien e xac nh gia tnh thue theo hp ong qui nh hoac oi vi hang hoa nhap khau theo cac phng thc khac khong thong qua hp ong mua, ban (nh hang bieu, tang, hoat ong xuat nhap khau cua c dan bien gii), khong thanh toan qua ngan hang (nh hang oi hang, hang tra cong) th gia tnh thue c thc hien theo bang gia cua Bo Tai chnh, hoac cua Tong cuc HQ qui nh

3- THUE SUATa) Thue suat thue nhap khau:Thue suat oi vi hang nhap khau gom 3 loai thue suat la : (1) Thue suat thong thng

(2) Thue suat u ai

(3) Thue suat u ai ac biet

* Thue suat u ai:

La thue suat ch ap dung cho hang hoa nhap khau co xuat x t cac nc hoac khoi nc co thoa thuan ve Toi hue quoc trong quan he thng mai vi Viet Nam va c qui nh cu the cho tng mat hang trong bieu thue NK u ai.

* Thue suat u ai ac biet:

La thue suat c ap dung cho hang hoa nhap khau co xuat x t cac nc hoac khoi nc ma Viet Nam va cac nc hoac khoi nc o a co thoa thuan u ai ac biet ve thue nhap khau theo the che khu vc thng mai t do, lien minh thue quan hoac e tao thuan li cho giao lu thng mai bien gii va trng hp u ai ac biet khac. Thue suat u ai ac biet c ap dung cu the cho tng mat hang c qui nh trong thoa thuan.

* Thue suat thong thng:

La thue suat c ap dung cho hang hoa nhap khau co xuat x t nhng nc khong co thoa thuan ve Toi hue quoc trong quan he thng mai vi Viet Nam

Thue suat thong thng c ap dung thong nhat cao hn 150% so vi thue suat u ai cua tng mat hang qui nh tai bieu thue NK u ai.

* Thue suat bo sung:

Ngoai ba loai thue suat tren, hang hoa nhap khau trong mot so trng hp con phai chu thue suat bo sung. Thc chat cua thue suat bo sung la loai thue suat mang tnh chat t ve, ap dung cho hang hoa nhap khau vao Viet Nam ban pha gia hoac co s tr giup cua nc xuat khau hay hang hoa xuat x t nc co phan biet oi x vi hang Viet Nam nham am bao s canh tranh bnh ang trong quan he thng mai gia Viet Nam vi cac nc. Loai thue suat nay do Chnh phu qui nh c UBTV Quoc hoi chap nhan thong qua. * Bieu thue suat thue nhap khau hien hanh:

nc ta, bieu thue suat thue nhap khau c chia thanh 97 chng, gom co:

- 1.242 nhom mat hang

- Hn 6.000 dong thue- Bao gom 18 mc thue nh sau:

b) Thue suat thue xuat khauThue suat thue xuat khau cua tng mat hang c thc hien theo bieu thue xuat khau hien hanh nc ta gom:

- 27 nhom mat hang (chu yeu la nong san, thuy hai san, khoang san)

- 60 dong thue - 12 mc thue suat nh sau :

III- XAC NH SO THUE XNK PHAI NOPThue XNK phai nop c xac nh theo cong thc nh sau:

IV- KE KHAI, NOP THUE

1- Ke khai thuePhai ke khai thue tren T khai Hai quan.

2- Thi han nop thue XNKa) Thi han nop thue XK: 30 ngay ke t ngay ang ky T khai hai quan.

b) Thi han nop thue NK: Tuy loai hang hoa:(1) oi vi hang tieu dung: nop trc khi lay hang ra (tr cac trng hp co bao lanh, HH phuc vu an ninh, quoc phong, nghien cu khoa hoc, giao duc)

(2) /vi cac oi tng chap hanh tot ngha vu nop thue th:

- HH la vat t, nguyen lieu e SX hang hoa XK, th thi han nop thue la 275 ngay (3 quy)

- HH tam nhap tai xuat hoac tam xuat tai nhap, th thi han nop thue la 15 ngay ke t ngay het han TNTX hoac TXTN- HH nhap khau khac, thi han nop thue NK la 30 ngay, ke t ngay ang ky T khai HQ

(3) /vi cac oi tng cha chap hanh tot ngha vu nop thue th:

- Neu co c quan tn dung bao lanh th nop trong thi han bao lanh nhng khong qua 275 ngay, ke t ngay ang ky t khai hai quan.

- Neu khong co bao lanh phai nop xong thue trc khi nhan hang.

c) Thi han nop thue hang hoa XNK khac:

(1) HH XNK khong co hong, phai nop u thue trc khi XNK

(2) HH XNK con trong s giam sat cua HQ, nhng b c quan nha nc co tham quyen tam gi e ieu tra, ch x ly, thi han nop thue khi co van ban cho phep giai toa HH

(3) Neu HH con giam nh th van nop thue nh t khai HQ. Khi co ket qua giam nh se ieu chnh sau. Chi ph giam nh do c quan HQ chu neu khai bao ung)

(4) So chenh lech gia c quan HQ nh va ngi khai t khai phai nop bo sung trong 10 ngay, ke t ngay c quan HQ ky van an an nh thue.

V- HOAN THUE, TRUY THU, MIEN, GIAM THUE XNK

1- Hoan thue:

Hoan thue XNK ve thc chat la tra lai tien thue ma doanh nghiep a nop nhng v mot so ly do ma hang hoa o khong c xuat, nhap khau hoac so lng hang hoa thc XNK t hn so vi so lng a ke khai nop thue, cu the nh sau:

(1)Hang nhap khau a nop thue ma con lu kho, lu bai tai ca khau di s giam sat cua Hai quan c phep tai xuat khau.

(2)Hang xuat khau a nop thue xuat khau nhng khong xuat khau na.

(3)Hang a nop thue xuat khau, nhap khau nhng thc te xuat khau hoac nhap khau t hn

(4)Hang nhap khau cha phu hp ve chat lng, qui cach, pham chat so vi hp ong thng mai a ky vi pha nc ngoai, do pha nc ngoai gi sai, co giay giam nh cua c quan chc nang giam nh Nha nc, co xac nhan cua chu hang nc ngoai.

(5)oi vi trng hp oi tng nop thue nham lan trong ke khai th c hoan tra tien thue nop qua trong thi han mot nam tr ve trc (tnh en ngay nop t khai hang hoa xuat khau, nhap khau) ke t ngay kiem tra, phat hien.

(6)Hang la vat t, nguyen lieu nhap khau e san xuat hang xuat khau c hoan thue tng ng vi ty le xuat khau thanh pham.

(7)Hang tam nhap khau e tai xuat hoac hang tam xuat khau e tai nhap khau c xet hoan thue thue nhap khau, thue xuat khau va khong phai nop thue nhap khau khi tai nhap khau, thue xuat khi tai nhap khau.

(8)Hang hoa t th trng noi a xuat khau vao khu che xuat hoac doanh nghiep che xuat c thc hien nh qui nh hoan thue oi vi cac trng hp nhap khau nguyen lieu, vat t e san xuat hang hoa XK, tam nhap tai xuat neu tren.

(9)Hang a xuat khau nhng v ly do nao o buoc phai nhap khau tr lai Viet Nam c xet hoan thue xuat khau a nop va khong phai nop thue nhap khau.

(10)Hang nhap khau nhng v ly do nao o buoc phai tai xuat ra nc ngoai (xuat tra lai chu hang nc ngoai hoac tai xuat sang nc th ba) c xet hoan lai thue nhap khau a nop tng ng vi so lng tai xuat va khong phai nop thue xuat khau.

(11)oi vi may moc, thiet b, dung cu, phng tien van chuyen cua cac to chc, ca nhan c phep tam nhap tai xuat hoac mn tai xuat e thc hien cac d an au t, thi cong xay dng, lap at cong trnh, phuc vu san xuat va cac muc ch khac, khi nhap khau phai ke khai nop thue nhap khau theo qui nh, khi tai xuat ra khoi Viet Nam se c hoan thue nhap khau. So thue NK c hoan c xac nh tren c s gia tr s dung con lai cua may moc, thiet b, dung cu, phng tien van chuyen khi tai xuat khau tnh theo thi gian s dung va lu lai tai Viet Nam (trng hp thc te a het gia tr s dung th khong c hoan lai thue)

Thi han nop ho s va thi han xet hoan thue c qui nh nh sau:

(1)Thi han nop ho s hoan thue: Cham nhat trong thi han 60 ngay ke t ngay xuat khau, nhap khau hoac ke t ngay thc hien xong mot hp ong, thoa thuan hp ong, cac oi tng thuoc dien c xet hoan lai thue xuat khau, nhap khau phai hoan thanh ho s theo qui nh gi c quan co tham quyen, e xem xet giai quyet hoan lai thue theo qui nh.

(2)Thi han xet hoan thue: Trong thi han 30 ngay ke t ngay nhan u ho s theo ung qui nh cua oi tng c xet hoan lai thue, c quan co tham quyen co trach nhiem ky quyet nh hoan lai thue cho cac oi tng c hoan lai thue theo tham quyen qui nh.

2- Truy thu thue xuat khau, nhap khauNop thue ay u la trach nhiem va ngha vu cua oi tng nop thue. Bi vay trong trng hp c s a ke khai nop thue nhng so thue ma c s a nop thap hn so thue phai nop theo luat qui nh th phai thc hien truy thu so thue XNK con thieu nop nao NSNN, cu the nh sau:

(1)Neu a c mien giam, phai truy thu u so thue a c mien giam

(2)Trng hp oi tng nop thue nham lan trong ke khai hang hoa xuat, nhap khau (do tnh toan, ap sai ma so cua bieu thue) th phai truy thu tien thue trong thi han 01 nam tr ve trc, ke t ngay kiem tra phat hien co s nham lan tron thue.

(3)Can c e tnh truy thu thue xuat khau, thue nhap khau va thi han nop thue truy thu theo qui nh cua phap lua.

3- Mien thue xuat nhap khauViec mien thue xuat, nhap khau c xem xet hai mc o: mien va xet mien thue. Viec mien thue: c qui nh trong cac trng hp sau:

(1)Hang vien tr khong hoan lai theo D an hoac Hiep nh gia Chnh phu Viet Nam vi cac To chc cua nc ngoai hoac van ban thoa thuan vien tr hoac thong bao vien tr.

(2)Hang tam nhap tai xuat, tam xuat tai nhap e tham d hoi ch, trien lam.

(3)Hang hoa la tai san di chuyen cua cac to chc, ca nhan Viet Nam hay nc ngoai trong mc qui nh khi het thi han c tru, het thi han lam viec hay c phep nh c.

(4)Hang hoa xuat khau, nhap khau trong tieu chuan hanh ly mien thue cua khach xuat, nhap canh tai cac ca khau Viet Nam theo nh mc qui nh.

(5)Hang NK, XK cua to chc, ca nhan nc ngoai c hng quyen u ai, mien tr tai Viet Nam theo qui nh cua phap luat Viet Nam, va phu hp vi cac cong c quoc te ma Viet Nam ky ket hoac tham gia.

(6)Hang hoa nhap khau e gia cong cho pha nc ngoai roi xuat khau theo hp ong a ky.

(7)May moc, thiet b, phng tien van tai do cac nha thau nc ngoai mang vao Viet Nam theo phng thc tam nhap, tai xuat e phuc vu thi cong cong trnh, d an s dung nguon ho tr phat trien chnh thc (ODA) c mien thue nhap khau va thue xuat khau khi tai xuat.

Ve xet mien thue:

Ve nguyen tac cac hang hoa o phai nop thue, nhng trong cac trng hp cu the co the c xem xet mien thue. Theo quy nh cua phap luat hien hanh cac trng hp c xet mien thue bao gom:

(1)Hang NK chuyen dung phuc vu trc tiep cho an ninh, quoc phong, nghien cu khoa hoc va GDT.

(2)Hang nhap khau cua doanh nghiep co von au t nc ngoai va ben nc ngoai hp tac kinh doanh theo Luat au t nc ngoai tai Viet Nam.

(3)Hang nhap khau cua cac nha au t trong nc theo Luat khuyen khch au t trong nc.

(4)Hang la qua bieu, qua tang cua cac to chc ca nhan nc ngoai cho cac to chc, ca nhan ngi Viet Nam va ngc lai.

(5)Hang nhap khau e ban mien thue do c quan Hai quan quan ly theo che o quan ly giam sat hang nhap khau e ban mien thue

4- Giam thue xuat nhap khau:

Hang hoa xuat, nhap khau trong qua trnh van chuyen, boc xep (con nam trong s giam sat, quan ly cua c quan Hai quan) b h hong, mat mat co ly do chnh ang, do c quan Hai quan tnh, thanh pho ra quyet nh x ly can c vao mc o ton that, h hong a c giam nh, oi chieu ho s co lien quan e giam thue tng ng vi tng trng hp cu the.

VI- HACH TOAN THUE XNK

1- Tai khoan s dung: TK 3333 (Thue XNK)

2- S o hach toan thue Nhap khau

3) S o hach toan thue Xuat khau:

Luat so 4/2007/QH12 thong qua 21/12/2007

Hieu lc 01/01/2009

Ngh nh 100/2008/N- CP ngay 8/09/2008

Thong t 84/2008/TT-BTC, ngay 30/09/2008

(Va a cap nhat nhng Thong t, Quyet nh mi)A- TNH THUE THU NHAP CA NHAN OI VI CA NHAN C TRU

I- CAC KHOAN THU NHAP CHU THUE THU NHAP CA NHAN

1- Thu nhap t kinh doanh

2- Thu nhap t tien long, tien cong (t tien va khong phai tien)

3- Thu nhap t au t von

4- Thu nhap t chuyen nhng von (va chng khoan)

5- Thu nhap t chuyen nhng bat ong san

6- Thu nhap t trung thng

7- Thu nhap t ban quyen

8- Thu nhap t nhng quyen thng mai

9- Thu nhap t nhan tha ke (chng khoan, von gop)

10- Thu nhap t nhan qua tang

II- CACH TNH THUE THU NHAP CA NHAN

BACPHAN THU NHAP TNH THUE/NAM

(TRIEU ONG) PHAN THU NHAP TNH THUE/THANG

(TRIEU ONG)THUE SUAT

(%)

1EN 60 EN 5 5

2TREN 60 EN 120TREN 5 EN 1010

3TREN 120 EN 216TREN 10 EN 1815

4TREN 216 EN 384TREN 18 EN 3220

5TREN 384 EN 624TREN 32 EN 5225

6TREN 624 EN 960TREN 52 EN 8030

7TREN 960TREN 8035

CHU Y: Thu nhap tnh thue (TNTT) la thu nhap chu thue (la thu nhap thc nhan) a giam tr cac khoan gia canh, cac khoan ong BHXH, BHYT, giam tr cho ban than1- KHI TNH TREN THU NHAP TNH THUE/THANGBACTHU NHAPTNH THUE/

THANG (TRIEU ONG) THUE SUATCACH TNH NHANH THUE THU NHAP CA NHAN PHAI NOP (ONG)

1EN 55%TNTT X 5%

2TREN 5 EN 1010%TNTT X 10% - 250.000

3TREN 10 EN 1815%TNTT X 15% - 750.000

4TREN 18 EN 3220%TNTT X 20% - 1.650.000

5TREN 32 EN 5225%TNTT X 25% - 3.250.000

6TREN 52 EN 8030%TNTT X 30% - 5.850.000

7TREN 80 35%TNTT X 35% - 9.850.000

2- KHI TNH TREN THU NHAP TNH THUE/NAM

BACTHU NHAP TNH THUE/

NAM (TRIEU ONG) THUE SUATCACH TNH NHANH THUE THU NHAP CA NHAN PHAI NOP (ONG)

1EN 605%TNTT X 5%

2TREN 60 EN 12010%TNTT X 10% - 3.000.000

3TREN 120 EN 21615%TNTT X 15% - 9.000.000

4TREN 216 EN 38420%TNTT X 20% - 19.800.000

5TREN 384 EN 62425%TNTT X 25% - 39.000.000

6TREN 624 EN 96030%TNTT X 30% - 70.200.000

7TREN 960 35%TNTT X 35% - 118.200.000

III- TNH THUE TNCN OI VI TIEN LNG, TIEN CONG CUA OI TNG C TRU1- CONG THC TNH THU NHAP TNH THUE

a) Xac nh thu nhap chu thueb) Giam tr gia canh

(1) Mc giam tr:

- Ban than: 9 trieu ong

- Nhng ngi phu thuoc: 3,6 trieu ong/ngi

-oi vi ca nhan va co thu nhap t kinh doanh va co thu nhap t lng, th tnh giam tr gia canh mot lan vao tong thu nhap tien kinh doanh va tien lng, tien cong.

(2) Nhng ngi phu thuoc c tnh giam tr:- Cha me ruot (ben v va ben chong), cha, me nuoi: Mat sc lao ong, khong co lng hu

- Con ruot, con nuoi: Con i hoc, khong co thu nhap

- V, chong (khong co v, chong nuoi): Mat sc lao ong, khong co lng hu

- Anh, ch em ruot, nuoi, chau ruot: Cha me mat, hoac mat sc lao ong, khong co lng hu nen anh, chi nuoi an hoc thc s v khong co ni nng ta (va phai co giay chng nhan cua chnh quyen a phng xac nhan)

- Ong ba noi, ong ba ngoai, chu, bac, co, d ruot mat sc lao ong, khong lng hu, khong co ai nuoi (Co giay chng nhan cua chnh quyen a phng)(3) Nguyen tac tnh giam tr gia canh: oi tng nop thue ch tnh giam tr gia canh cho ngi phu thuoc khi oi tng nop thue a ang ky thue va c cap ma so thue

Moi ngi phu thuoc ch c tnh giam tr mot lan vao oi tng nop thue trong nam tnh thue.

Trng hp nhieu oi tng nop thue co chung ngi phu thuoc phai nuoi dng th cac oi tng nop thue phai t thoa thuan e ang ky giam tr gia canh vao mot oi tng nop thue.

2-CONG THC TNH THUE TNCN TREN TIEN LNG, TIEN CONG CUA OI TNG C TRU

* THU NHAP TNH THUE (TNTT) la thu nhap chu thue (la thu nhap thc nhan) a giam tr cac khoan gia canh, cac khoan ong BHXH, BHYT, giam tr cho ban than

* THUE SUAT THEO BIEU THUE: La Bieu thue thu nhap ca nhan luy tien tng phan.CHU Y: Nhng v du di ay, moi v du la mot trng hp ac biet cua thue TNCN:

V DU 1: Ong A oc than, ang nuoi dng bo, me e, gia khong co thu nhap va mot em con hoc ai hoc vi mc lng va cac khoan phu cap theo lng la 15.000.000 ong/ thang.Yeu cau: Tnh thue TNCN cua Ong A theo 2 phng phap:

- Theo bieu thue luy tien tng phan?

- Theo phng phap tnh nhanh?

V DU 2: Hai v chong co 2 con, ngi v mat sc lao ong nha noi tr, khong co thu nhap; hai con ang i hoc va tong thu nhap qua lng cua ngi chong trong mot thang la: 6.500.000

Yeu cau: Tnh thue TNCN cua Ong A?

V DU 3: V chong ong A eu la CB-CNV co 3 con a thanh nien (mot ang hoc ai hoc, 2 con con lai ang hoc trung hoc). Ngoai ra, ong A co