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7/29/2019 Chuong 1- Tong Quan Ve Thue
1/19
MN HC
THU
ThS. Th Minh Dng
7/29/2019 Chuong 1- Tong Quan Ve Thue
2/19
MC TIU CA MN HCTrang b nhng kin thc c bn v:
H thng lut thu ca Vit Nam1
2 K nng tnh ton s tin thu phi np
3 Th tc k khai, np thu vo ngn sch nh nc
7/29/2019 Chuong 1- Tong Quan Ve Thue
3/19
TI LIU HC TP Sch, gio trnh chnh
[1] Gio trnh Thu trong kinh doanh v hch ton,NXB Ti chnh 2007 ca TS. HunhVitTn.
Ti liu thamkho
[1] Gio trnh thu - Nh xutbn ti chnh 2009[2] Cc Lutthu: GTGT, TNDN, TTB, XNK...
[3] CcNghnh, thng thngdn v vnbnv
chnh sch thu,
7/29/2019 Chuong 1- Tong Quan Ve Thue
4/19
CHNG TRNH HC
NHNG VN C BN V THUTHU XUT NHP KHU
THU TIU TH C BIT
THU GI TR GIA TNG
THU THU NHP I VI NGI C THU NHP CAO
THU THU NHP DOANH NGHIP
CC LOI THU V PH KHC
7/29/2019 Chuong 1- Tong Quan Ve Thue
5/19
CHNG I
NHNG VN C BN
V THU VIT NAM
7/29/2019 Chuong 1- Tong Quan Ve Thue
6/19
Ni dung chng 1
1.1 Khi nim v phn loi thu
1.2 Cc yu t cu thnh vn bn lut thu
1.3 H thng thu, chnh sch thu Vit Nam hin hnh
1.4 B my t chc ca h thng thu thu Nh nc
7/29/2019 Chuong 1- Tong Quan Ve Thue
7/19
1.1 Khi nim v phn loi thu
1.1.1Khi nim
Thu l hnh thc ng gp theo ngha v do Lut quy
nh cho cc t chc v c nhn trong x hi np cho Nh nc
mt phn thu nhp ca mnh nhm p ng cc nhu cu chi tiu
ca Nh nc thch ng vi tng giai on pht trin ca i
sng kinh t x hi.
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
8/19
1.1 Khi nim v phn loithu
1.1.2 Phn loithu
a) Cncvophngthcnhthu
- Thutrc thu: nhtrctip v thu nhp hay ti sncaitngchuthu( thuTNDN, TNCN,)
- Thugin thu: nh gin tip thng qua gi c hng ha,
dchv khi tiu dng( GTGT, TTB, XNK,)
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
9/19
1.1 Khi nim v phn loithu
1.1.2 Phn loithu
b) Cncvocsnhthu
- Thuthu nhp: thuTNDN, TNCN,
- Thutiu dng: GTGT, TTB, XNK,
- Thuti sn: Nh ca, tai, my mc, thitb, chng
khon
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
10/19
1.1 Khi nim v phn loi thu
1.1.2 Phn loi thu
c) Cn c vo ch phn cp v iu hnh ngn sch
Bao gm:- Thu trung ng
- Thu a phng
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
11/19
1.1 Khi nim v phn loithu
1.1.2 Phn loithu
d) Cnctheophngthcsdng
- Thutnghp: nh vo ttc cc thnhphncacsnh
thu m khng c trnghpngoil; khng c min, gimthu.
- Thuc lachn: chnhnhtnh vo mtcsnhthu,(
ThuTNCN,)
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
12/19
1.2. Cc yu t cu thnh vn bn lut thu
1Tn gi 2
i
tngnpthu
3itngtnh thu
Chng1: Nhngvncbnvthu
4Thusut
5Quy trnh
k khai
Thtcthu npthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
13/19
1.2 Cc yutcu thnh mtscthu
1.2.1 Tngi
Tn gicamtscthuthngphn nh ni
dung chnh ca n v phnbitvinhngloi
thu khc.
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
14/19
1.2 Cc yu t cu thnh mt sc thu
1.2.2 i tng np thu
Ngi c Ngi em tin thu
gi l TNT. np vo NSNN
L nhng c nhn hoc php nhn c trch nhim phi np
thu cho Nh nc theo lut php quy nh.
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
15/19
1.2 Cc yutcu thnh mtscthu
1.2.3itngtnh thu
- TTT ch r nhthu vo ci g: hng ha, thu nhp hay ti
sn,L nhngcnc xc nhstinthuphinp.
- MiLutthu c itng tnh thu ring.
- Cho v d?(lm ngdn file)
- Phnbit TNT v TTT?(lm ngdnn file ra kq)
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
16/19
1.2 Cc yutcu thnh mtscthu
1.2.4Thusut
L linh hncamtscthu, thhinmcng vin caNh nc trn 1 nvcaitng tnh thu.
u, nhcim?
Chng1: Nhngvncbnvthu
THU SUT
Tuyti Tngi (%)
7/29/2019 Chuong 1- Tong Quan Ve Thue
17/19
1.2 Cc yutcu thnh mtscthu
1.2.5 Quy trnh k khaithtc thu npthu
V k khai: TNT t k khai theo mu quy nh( tkhai), theo
nhk v thihnphinptk khai thu cho cquan thu.
Vnpthu: Quy nhnp u, npbng g, thi gian npthu
v x l viphm( nu c)
Vmin, gimthu: yutngoilc quy nh trong scthu.
Chng1: Nhngvncbnvthu
7/29/2019 Chuong 1- Tong Quan Ve Thue
18/19
Chng1: Nhngvncbnvthu
Gm cc sc thu ch yu
- Thu GTGT(03/06/2008)
- Thu TTB(14/11/2008)
- Thu XK, NK(14/06/2005)
- Thu thu nhp doanhnghip(03/06/2008)
- Thu thu nhp c nhn(21/11/2007)
- Thu s dng t nngnghip(10/07/1993)
- Thu nh t
- Thu ti nguyn(25/11/2009)
- Thu mn bi
1.3 H thng thu, chnh sch thu Vit Nam hin hnh
7/29/2019 Chuong 1- Tong Quan Ve Thue
19/19
1.4 B my t chc ca h thng thu thu Nh nc
Chng1: Nhngvncbnvthu
i vi c quan qun lthu ni a
TngCcthu
Cc Ccthuaphng
Cc chi ccthu
i vi c quan qun l thutrong hot ng xut nhp khu
TngCcHi quan
CcHi quan tnhhoc lintnh, TP trcthuc TW,
Hi quan cakhu, i
kim sot Hi quan