Chuong 5 - Thue XNK

2/29/2012

Chng5:Thuxutnhpkhu

THUVHTHNGTHUVITNAM

A B C

Thuxutnhpkhu ThuTTBchohngXNK ThuVATpdngchohngXNK

CHNG5:THUXUTNHPKHU

A.Thuxutnhpkhu

A.Thuxutnhpkhu

I II III IV V

Khinim Phmvipdng Biuthu,thusut Cnctnhthu Min,gim,honli,truythuthuXNK

I II III IV V


1.Khinim:

2.cimThu xut nhp khu

Thu xut khu, nhp khu l mt loi thu quan nh vo hng mu dch, phi mu dch, dch, khi hng ha i qua khu vc hi quan ca mt nc

Thugin thu

Ngoi thng

Yu t quc t

1

2/29/2012

3.Phnloi YutquctCc cam kt thu quan u i c bit ca Vit Nam18 16 14 12 10 8 6 4 2 0 2005 2006 2007 2008 2010 2015 2018 2021 2023 Nm p dng T h u su t tru n g b n h

MFN ACFTA AKFTA AJCEP AFTA

Thutongunthu

MCCH MC CH

Thutrngpht

Thuboh

3.Phnloi

3.Phnloi

Thuxutkhu

LUNG DICHUYN I CHUY N HNGHA

Thunhpkhu

Thutuyti

CCHTHC NHTHU

Thutngi

Thuqucnh,chuynkhu

Thuhnhp

4.TcdngcathuXNKa) To ngun thu cho NSNN b) Thu XNK gp phn bo v v pht trin sn xut trong nc c) Hng dn tiu dng trong nc d) Thu quan gp phn thc hin chnh sch i ngoi ca Nh nc

ThuthuXNKtrongNSNN

2

2/29/2012

Thuquanlmtcngcthc hinchnhschtdohathngmi Thuha Rngbucthu Ctgimthu

5.QutrnhhnhthnhvphttrincalutthuXNKVN

1951

1991

Lut thu XNK1993

1998

2005

A.Thuxutnhpkhu

I II III IV V


Lut thu XNK 2005 Ngh nh 87/2010/NCP ngy 13/8 hng dn thc hin lut thu XNK Ngh nh 40/2007/NCP ngy 16/3/2007 v thng t 205/2011/TTBTC ngy 15/12/2010 v xc nh tr gi hi quan Thng t 194/2010/TT BTC ngy 6/12/2010 hng dn lm 194/2010/TTBTC th tc hi quan v qun l thu Thng t s 157/2011/TTBTC ca B Ti chnh quy nh mc thu sut ca Biu thu xut khu, Biu thu nhp khu u i theo danh mc mt hng chu thu Thng t 07/2011/TT-BCT ca B Cng Thng quy nh Danh mc hng tiu dng phc v vic xc nh thi hn np thu nhp khu

Vnbnphpl:

II.Phmvipdng:1.itngnpthuXNK: a)Chhngho xutkhu,nhpkhu; b)Tchcnhnythcxutnhpkhuhng ha h c)C nhnc hngho xutkhu,nhpkhu LutthuXNK2005:thngnhnncngoi khngchindinthngmitiVitNam

1.itngnpthuXNK itngcyquyn,bolnhvnp thaythua)illmthtchiquan b)Doanhnghipcungcpdchvbuchnh,dch b) Doanh nghip cung cp dch v bu chnh dch vchuynphtnhanhquct; c)Tchctndnghoctchckhchotng theoquynhcaLutCctchctndngtrong trnghpbolnh,npthaythuchoi tngnpthu.

3

2/29/2012

II.Phmvipdng: 2.itngchuthuXNK Hnghoxutkhu,nhpkhuquacakhu, bingiiVitNam Hnghocatthtrngtrongncvo khuphithuquanvtkhuphithuquanvo khu phi thu quan v t khu phi thu quan vo thtrngtrongnc Khuphithuquanbaogm:khuchxut,doanh nghipchxut,khobothu,khubothu,kho ngoiquan,khukinhtthngmicbit,khu thngmi cngnghipvcckhuvckinhtkhc cthnhlptheoQuytnhcaThtngChnh ph

II.Phmvipdng:3.itngkhngchuthuXNK Hnghovnchuynqucnhquacakhu,bingii Hnghovintrnhno,hnghovintrkhng honli Hnghotkhuphithuquanxutkhuranc h kh h h kh ngoi;hnghonhpkhutncngoivokhuphi thuquanvchsdngtrongkhuphithuquan; hnghoatkhuphithuquannysangkhuphi thuquankhc Hngholdukhxutkhuthucthutinguyn

III.Biuthu,thusut Thngt157/2011/TTBTCvbiuthusut theodanhmcmthngchuthu

Theomcui,thusutthunhpkhugm: 1.1Thusutui(MFN) itngpdng:hnghatccncthnhvin WTOvccnccthathunMFNviVitNam. iukin:

1.PhnloithusutthuXNK

1.2Thusutuicbit itngpdng:hnghatccnccthathun songphng,aphngvFTA,linminhthuquan, song phng a phng v FTA lin minh thu quan linminhtint iukinpdng:C/O,hnghanmtrongDM

1.3Thusutthngthng: itngpdng:hnghatccnckhngctha thun.

2.1Thunhpkhu 2.1.1Biuthunhpkhuui a)Biuthuuitheotlphntrm sut (%) M hng M t hng ha Thu01.01 0101 0101 0101 0101 10 00 00 90 90 30 00 90 90 00 Nga, la, la sng - Loi thun chng lm ging - Loi khc: - - Nga - - Loi khc 0

2.Cutobiuthu

2.Cu to biu thub)Biuthunhpkhuuitheomcthutuyti

Quytnh36/2011/QTTgngy29/06/2011 Thng t 116/2011/TT-BTC hng dn thc hin Quyt nh s s trong Biu thu n v Mc thu M t mt hng M 36/2011/Q-TTgnhp khu u i 1. Xe 1 X t 9 ch ngi t h i tr xung, k c li xe, c dung tch xi lanh ng c: - Di 1.000 cc - T 1.000 cc n di 1.500 cc 2. Xe t 10 15 ch ngi, k c li xe - Di 2.000 cc - Trn 2.000 cc-> 3.000 cc - Trn 3.000 cc tnh (USD)

8703 8703

Chic Chic

3.500 8.000

5 5

8702 8702 8702

Chic Chic Chic

9500 13.000 17.000

4

2/29/2012

c)Biuthunhpkhuuihnhp(kthpthutheogiv theolng): Mc thu nhp khu xe t ch ngi di09 ch ngi (k c li xe), m s 8703 trong Biu thu nhp khu u i xc nh nh sau: i vi xe t loi c dung tch xi lanh t 1.500cc n di 2.500cc: Mc thu nhp khu = X + 5.000 USD i vi xe t c dung tch xi lanh t 2.500cc tr ln: Mc thu nhp khu = X + 15.000 USD TrongXl: Gi tnh thu xe t qua s dng nhn (x) vi mc thu sut ca dng thu xe t mi cng loi thuc Chng 87 trong Biu thu nhp khu u i c hiu lc ti thi im ng k t khai hi quan.

2.Cutobiuthu

Mt doanh nghip nhp khu 01 xe hi 4 ch ngi qua s dng t Hoa K, dung tch xi lanh 2200cc, tng ng vi m HS l: 8703239300. Gi nhp khu v n cng Ct Li l 10.000 USD, xc nh s thu nhp khu phi np cho chic xe: Mc thu sut ca xe mi tng ng trong biu thu sut u i MFN l : 82%. Mc thu nhp khu phi np cho chic xe hi qua s dng l:(10.000 USD x 82%) + 5000 USD = 13.200 USD Nu tnh theo mc thu theo quyt nh 69/2006/QTTg th s thu phi np l: 15.000 USD

Vdbiuthuhnhp:

2.Cutobiuthu2.1.2 Biu thu nhp khu u i c bit Thng t 58/2010/TTBTC v biu thu nhp khu u i c bit ASEANn Thng t 217/2009/TTBTC v biu thu nhp khu ASEANCNEWZELAND Thng t 158/2009/TTBTC v biu thu nhp khu u g / / p i c bit VNNht Bn Thng t 161/2011/TTBTC v biu thu nhp khu u i c bit theo hip nh ATIGA Thng t 162/2011/TTBTC v biu thu nhp khu u i c bit theo hip nh ACFTA Thng t 163/2011/TTBTC v biu thu nhp khu u i c bit theo hip nh AKFTA

2.Cutobiuthu2.1.3Biuthusutthngthng: Cngthctnh:thusutuix150%

2.Cutobiuthu2.1.4Biuthunhpkhutheohnngchthu quan:Thngt188/2009/TTBTCngy29/9/2009M hng M t hng ha

2.Cutobiuthu2.2Biuthuxutkhu: Khngphnloiui,pdngchungmtbiuthu sutduynht.

Thu sut ngoi hn ngch (%) 2009 2010 2011 T 2012 tr i

2.2.1Biuthuxutkhutuyti 2 2 1 Biu thu xut khu tuyt iSTT Gi xut khu (USD/tn)

04.07

Trng chim v trng gia cm nguyn v, ti, bo qun, hoc lm chn - Loi khc: 0407 00 91 00 - - Trng g 0407 00 92 00 - - Trng vt 1701 99 11 00 - - - - ng trng

Mc thu tuyt i (USD/tn) 35 50 60

180 80 94 80 80 91 80 80 88 80 80 85

T 100 USD n di 120 USD T 120 USD n di 140 USD T 140 USD n di 160 USD

2 3 4

T 160 USD trLu:Biuthuhthiulc ln 70

5

2/29/2012

2.2.2Biuthuxutkhutheotlphntrm Thngts157/2011/TTBTCngy14/11/2011

2.CutobiuthuM t hng ha

S TT 1

Thu Thuc cc nhm, sut phn nhm (%) 12.11 15

2.2Thusutthuxutkhu: Thuxutkhuchcmtloi,khngphn bitquanhthngmi

Trm hng, k nam cc loi

2

Cc loi ct t nhin, hoc cha nhum mu tr ct cha kim loi thuc Chng 26 3 phn

25.05 2509 00 00 00

17 17

III.Biuthu,thusut3.Thmquynbanhnhbiuthu Khungthusut:ybanTVQuchi Mcthusutcth: BtrngBTichnh:ivibiuthusut thuxutkhu,thusutthunhpkhu,hn ngchthuquan.

Thchnh CngtyTNHHABCnhpkhulhngmn hnhmytnhLCDtMalaysiavVitNam. XcnhmHScholhngvxcnhmc thusutnhpkhucholhngnubitl thu sut nhp khu cho l hng nu bit l hngccpC/OformD.

A.Thuxutnhpkhu

CngtyCP123nhpkhutTrungQuc t ti Chassis ccccimsau:trng lng c ti 31tn, trng ti thit k 19,76 tn v trng lng bn thn: 11 11 tn v 11,11 dung tch xilanh: 9726cm3. Yucu: XcnhmHSchohnghanyvxcnh ccmcthunhpkhucthp.

I II III IV V


6

2/29/2012

IV.Cnctnhthu1.ivihnghapdngthusuttl:S lng Thu sut S thu n gi hng ho thu xut xut tnh thu X khu/thu khu/nhp = xut/nhp X (Tr gi khu khu phi nhp tnh thu) np khu (1.1) (1.2) (1.3)

IV.Cnctnhthu1.1Slnghnghaxutkhu/nhpkhu: SlnghngXK/NKthctghitrongtkhai hiquan. NuslngthctXK/NKchnhlchvit l h XK/ K h h l h i khaithxlnhthno?

IV.Cnctnhthu1.2ngitnhthu: i vi hng ho xut khu: l gi bn ti ca khu xut theo hp ng. i vi hng ha nhp khu: l gi thc t phi tr tnh n ca khu nhp u tin theo hp ng, ph hp vi cam kt quc t.

IV.Cnctnhthu1.2ngitnhthu: CcphngphpxcnhTGTTtheoiu7hip nhGATT: Phngphptrgigiaodchthct Phngphptrgigiaodchhngginght Phngphptrgigiaodchhngtngt Phngphptrgikhutr Phngphptrgitnhton Phngphpdphng(cngilphngphpsuy lun)

Xcnhtrgitnhthu Nguyn tc: Phi cn c vo tr gi thc t ca hng ho Khng cn c vo tr gi hng ho c sn xut nc nhp khu hoc tr gi h cu hay p t Phi l gi m vi mc gi hng ho c bn ra trong k kinh doanh bnh thng, vi cc iu kin cnh tranh khng hn ch.

1.Trgigiaodch(TransactionValue) Giao dch bn hng (WCO):Giao dch gia hai i tc (ngi mua ngi bn) C s chuyn dch hng ha quyn s hu hng ha t ngi bn sangngi mua C s chuyn dch gi tr t ngi mua sang ngi bn

42

7

2/29/2012

iukinpdngtrgigiaodch:1. Ngi NK khng b hn ch quyn nh ot hay s dng hng ha (tr mt s hn ch c php) 2. Tr gi hng ha khng b rng buc bi nhng iu kin hay iu khon thanh ton 3. Ngi 3 N i mua kh phi t th cc kh ti khng hi tr thm khon tin khi bn li hng ha 4. Ngi mua v ngi bn khng c mi quan h c bit vi nhau

TrnhtxcnhTGGD Doanh nghip t k khai Hi quan kim traNhng trng hp Hi quan xc nh tr gi: Chng khng hp h hay khng y Ch t kh h php h kh Khng khai bo hay khai bo khng chnh xc gi thc t thanh ton hay s phi thanh ton Hi quan c nghi ng v tr gi khai bo v/hoc chng t chng minh v ngi mua khng gii trnh c44

43

b.Trgigiaodchcahngginght (Transactionvalueofidenticalgoods)

iukinpdngphngphpTGGDhng ginght: ging ht hng NK sn xut cng nc vi hng NK c xut khu trong vng 60 ngy trc hoc sau ngy xut khu l hng ang xc nh tr gi Cng cp s lng v cp thng mi S dng tr gi thp hn khi xc nh c nhiu hn 2 L hng ging ht phi c xc nh theo phng php TGGD

Hng ha ging ht l hng ging nhau v mi kha cnh, bao gm:Cc c im vt cht Cht lng Ch l V danh ting

Nhng khc bit nh nht b ngoi khng lm cho hng ha khng tun theo nh ngha v hng ha ging ht45

46

c.Trgigiaodchcahngtngt (TransactionValueofsimilargoods) Khinim: Lhnghamcdkhnggingnhauvmi phngdin,nhng:Cnhngcimtngngv Ccvtliucuthnhtngng Cngchcnngv, Cththaythlnnhauvmtthngphm47

d.Trgikhutr/suydin(DeductiveValue)

Trgikhutr = Gibnli Gi bn li Cckhonkhutr

48

8

2/29/2012

CckhonkhutrTinhoahng/linhunvchiphchung

e.Trgitnhton(ComputedValue) TGTTltngca: Githnhsnxut Li nhun v chi ph chung Linhunvchiphchung Chiphvnchuynncakhu nhpkhu

Chiphvntivbohimsaunhpkhu Chi h i b hi h kh

Thuhiquanvthunia

49

50

f.Phngphpsuylun (Fall backmethod) S dng cc phng php hp l Tun th cc nguyn tc v quy nh chung ca Hip nh Da trn d liu sn c ca Vit Nam Da trn cc tr gi hi quan xc nh c trong phm vi ln nht c th Vn dng cc phng php c trong phm vi tun th cc nguyn tc ca hip nh Vn dng cc phng php theo ng trnh t p dng Cc phng php s dng khng thuc din b cm

CamktgianhpWTOcaVNvxc nhtrgitnhthu: XcnhtrgitnhthuNK: iu7 GATTktkhigianhp:tnhthunhpkhutheo gigiaodchthct Bbnggitithiu,bnggikimtra Saiccvnbnhinhnh

Thtchiquan: Thngnht,minhbch,ngin Ccchunmcquct(CngcKyoto,xutx,TRIPS)

51

Bitp: Chiphvnti,nukhngtchringchotng hngha: a)Phnbtrncsbiugivnticangi vntihngho; g ; b)Phnbtheotrnglnghocthtchca hngho; c)Phnbtheotltrgimuacatngloi hnghotrntngtrgilhng. Chiphbohim:phnbtheotrgi MtdoanhnghipnhpkhulhngvigiFOBUSA vnTPHCMgm2mthng: 1.Tlnh:50chicx200USD/chic 2.02xetmix30.000USD/chic. Hnghacngtrong2cont20 vi F=3000 Hng ha c ng trong 2 cont 20viF 3000 USD/cont,I=300USDchotonblhng. TgiBQLNHngymtkhail20.500VND ThuNKtlnh:15%;ThuNKxehi:82% Thutiuthcbitxehi:50%;VAT:10% Yucu:tnhccloithuphtsinhmdoanhnghip phinpcholhng.

9

2/29/2012

IV.Cnctnhthu2.ivihnghapdngthutuyti:Thu xut khu, thu nhp khu phi np = S lng n v tng mt hng xut khu, nhp khu Mc thu tuyt i quy nh trn x mt n v hng ho S thu XNK phi np

IV.Cnctnhthu3.ivihnghapdngthuhnhp:= S lng x Mc thu phi np trn mt n hng v hng ha XNK

Mc thu phi np trn mt n v hng XNK

=

Gi X Thu sut trong hng biu thu nhp u i khu

+

Mc thu tuyt i tnh trn 1 n v hng XNK

2.ivihnghapdngthutuyti

A.Thuxutnhpkhu

Cn c tnh thu xut khu, nhp khu l s lng hng ho xut khu, nhp khu; Mc thu tuyt i qui nh trn mt n v hng ho ho. S lng hng ho xut khu, nhp khu lm cn c tnh thu l s lng tng mt hng thc t xut khu, nhp khu trong Danh mc hng ho p dng thu sut tuyt i. Mc thu sut tuyt i qui nh trn mt n v hng ho.

I II III IV V


C s min thu:

1.Minthu

Min thu i vi mt s hng ho theo thng l quc t hoc hng ho khng v mc ch kinh doanh. Min thu i vi mt s ngnh ang cn kh khn cn khuyn khch to iu kin pht trin trin. Min thu i vi mt s trng hp th hin quan im u i i vi hot ng sn xut, nhp khu, kinh doanh nh Min thu i vi mt s hng ho th hin tnh cht k thut trong cng tc qun l thu.

Hngtmnhp,tixuthoctmxut,tinhptham dhich,trinlm,giithiusnphm Hnghaltisndichuyncatchc,cnhnVit NamhocncngoimangvoVitNamhocmang rancngoitrongmcquynh Hnghaxutkhu,nhpkhucatchc,cnhn ncngoichngquynui,mintrngoi giaotiVitNam giao ti Vit Nam Hnghanhpkhugiacngchophancngoi Hnghaxutkhu,nhpkhutrongtiuchunhnh lminthucangixutcnh,nhpcnh

Vn bn php l: Nghnh87/2010/NCP

10

2/29/2012

Hnghanhpkhutotisncnhcadn utvolnhvccuivthunhpkhu Hng NK to TSC ca d n khuyn khch u t, d n u t bng ngun vn ODA Hng ha nhp khu phc v hot ng du kh Hnghanhpkhuphcvhotngdukh Csngtucminthuxutkhuivicc snphmtubinxutkhuvminthunhpkhu iviccloimymc,trangthitbtotisn cnh ....

Hng nhp khu chuyn dng phc v cho anninh, quc phng. Hng nhp khu chuyn dng trc tip phc v cho NCKH. Hng nhp khu chuyn dng trc tip phc v g , cho gio dc, o to. Hng l qu biu,qu tng: Tng cho t chc: khng qu 30 triu ng c xt min thu. Tng cho c nhn: khng qu 1 triu ng; Hoc tr gi hng vt qu 1 triu ng nhng tng s thu phi np < 50.000.

2.Xtminthu

Hng nhp khu bn ti ca hng min thu.

3.Gimthu Hng ha xut khu, nhp khu ang trong qu trnh gim st ca c quan Hi quan nu b h hng, mt mt c c quan, t chc c thm quyn gim nh, chng nhn th c xt gim thu tng ng vi t l tn tht thc t ca hng ha. C quan Hi quan cn c vo s lng hng ha b mt mt v t l tn tht thc t ca hng ha c gim nh, chng nhn xt gim thu. Thm quyn gii quyt: Hi quan a phng.

4.Honthu Hnghanhpkhunpthunhpkhu nhngcnlukho,lubiticakhuvang chusgimstcacquanHiquan,cti xutrancngoi Hnghaxutkhu,nhpkhunpthuxut Hng ha xut khu nhp khu np thu xut khu,thunhpkhunhngkhngxutkhu, nhpkhu Hnghanpthuxutkhu,thunhpkhu nhngthctxutkhuhocnhpkhuthn Hnghanpthunhpkhusauxut khutrongmtstrnghp

Hnghanhpkhusnxuthnghaxutkhu hocxutvokhuphithuquannunpthunhp khuthchonthutngngvitlsnphm thctxutkhuvkhngphinpthuxutkhu ivihnghaxutkhuciukinxcnhl cchbinttonbnguynliunhpkhu Hnghatmnhpkhutixutkhuhochng hatmxutkhutinhpkhu h t t kh ti h kh Hnghaxutkhunhngphinhpkhutrli VitNam Hnghanhpkhunhngphitixuttrlich hngncngoihoctixutsangncthbahoc xutvokhuphithuquan

Mymc,thitb,dngc,phngtinvn chuyncacctchc,cnhncphptm nhp,tixut(trtrnghpithu)thc hinccdnut,thicngxydng,lpt cngtrnh,phcvsnxutnpthunhp khu,khitixutrakhiVitNamhocxutvo khuphithuquanthchonlithunhp khu. khu Hnghaxutkhu,nhpkhuquangdch vbuchnh,chuynphtnhanhquctm doanhnghipkinhdoanhdchvnynp thuthaychochhngnhngkhnggiaoc hnghachonginhnphitixut,tinhp hoctrnghphnghabtchthu,tiuhy

11

2/29/2012

5.Truythuthu Hnghaxutkhu,nhpkhunpthu xutkhu,thunhpkhunhngsau cminthu,gimthutheoquytnh cquannhnccthmquyn c quan nh nc c thm quyn5.1Cctrnghptruythu: Cctrnghpcminthu,xtminthu nhngsauthayimcchsdng Nhmlntrongkkhai,tnhthu,npthu Gi l Gianln,trnthuphitruythutinthutrong h hi h i h thihn5nmtrvtrc 5.2.Cnctnhthuxutkhu,nhpkhutruy thu:trgitnhthu,thusut,tgitnhthu tithiimtruythuhoctithiimngk tkhaihiquantrcy

Chng5:Thuxutnhpkhu

B.ThuTTBchohngnhpkhuGitnhthuTTB=Gitnhthunhpkhu +Thunhpkhu Nu thu nhp khu c min, gim th gi tnh thu TTB khng bao gm s thu nhp khu c min, gim.

A B C


Chng5:Thuxutnhpkhu

C.Thu GTGTcho hng nhp khuGitnhthuGTGTivihnghaNK: lgiNKticakhucng(+)vi thunhpkhu(nuc),cng(+)thuTTB(nuc). HngnhpkhukhngchuthuTTB

A B C


GiCIF

ThuNK ThuGTGT

GitnhthuGTGT Githnh Gi thnh

Hngnhpkhu&chuthuTTB

GiCIF

ThuNK ThuTTB ThuGTGT Githnh

GitnhthuTTB GitnhthuGTGT

12

2/29/2012

C.Thu GTGTcho hng nhp khuGi tnh thu GTGT i vi dch v mua ca t chc, c nhn nc ngoi l gi thanh ton cho t chc, c nhn nc ngoi cha c thu gi tr gia tngVd: Trgilhngnhpkhu:36.900USD,thusutthunhpkhu:5%,thu VAThngnhpkhu:5%. PhTHCtrchohngtubngtinmt:1.590.499VN(baogmthu VAT10%). Tgitnhthu:18.800VN/USD Cuhi: Tnhthunhpkhuphinpcholhngny.

Cng ty xut nhp khu tng hp A c cc s liu sau y lm cn c tnh thu: a. Nhp khu 10 chic xe t, tr gi nhp khu CIF cng Ct Li 5.000USD/chic. S xe t ny c cng ty bn cho cng ty thng mi B vi gi 300 triu VND/chic (gi cha c thu GTGT). b. Mua 200 tn go 5% tm ca cng ty lng thc C vi gi 3,3 triu VND/tn (gi bao gm thu GTGT). Cng ty xut khu c 50 tn vi gi FOB cng Vict 360USD/tn. S go cn li cng ty bn li cho cng ty D vi gi 3,6 triu VND/tn (gi cha c thu GTGT). c. Nhn u thc xut khu cho cng ty D mt l hng hng thy sn sang M, tr gi FOB cng Ct Li quy i l 500 triu VND, hoa hng u thc l 2% tnh trn gi FOB. Bit: Thu sut thu xut khu go l 1%, thy sn l 0%; thu sut thu nhp khu t l 72%; thu sut thu TTB i vi t l 50%, thu sut GTGT i vi tt c cc loi hng ha v dch v l 10%. T gi hi oi 1 USD = 20000 VND, DN hch ton thu GTGT theo phng php trc tip Tnh s thu GTGT, TTB, XK, NK Cng ty phi np trong k. Trn c s , hy in cc thng tin ph hp vo t khai thu GTGT mu 01, t khai hi quan hng XNK.

Bitp1:

Bitp2 MtDNsnxutbiatrongktnhthuccchotngsau: NKthitbdngchosnxutbiatTrungQuc,giCIFTn Cngl15000USD. Tiuthtrongnc10000ltbiahi,gibnchaVATl 12000/l NK20000ltbiatisnxutbiachaivigi2500ng/lt. TrongkDNdng12000ltbiatisx24000chaibia, xutbn10000chaichocccahngbnlvigichaVAT l14000/chai ythcchocngtyXNKAxutkhu5000chaibia,gibnti cakhuxutl14500/chai.HoahngythcXKtr (chaVAT)5%gitrlhngxutkhu

Y/C:TnhccloithuDNphikkhaivnp trongkbit: ThusutVATccspDNkinhdoanhvhoa hngl10%,thusutthuTTBcabiati, biahi,biachail45% t(nk):Thitb5%,bia20% ( ) t(xk)bia1% VATuvokhc5000000 Hngxutkhuiukinkhutrthu. Chngt,hancadoanhnghipuhpl, DNnpthukhiXK Tgitnhthu1USD=18000

CngtycphnABCtrongthng4/2011ctnhhnhkinh doanhnhsau: Mua600tngocacngtylngthcXYZvigichathu GTGTl2,2triu/tn.Chiphvnchuynphitrchocngty vntitheogichathuGTGTl0.3triung/tn.nv XK300tngovigihuFOB120USD/tn.Cnli300tn gobnchosiuthSGCvigi2,5triung/tn(chathu GTGT). NK300chiciuhanhitcngsut60.000BTUtHn Quc,ginhpkhuFOBKobel300USD/chic,phbohim vncngSiGnl1.200USDchotonblhng;ccvn tihnghivncngSignl1.050USD.TiCngSiGn, doanhnghipphitrchiphbcdcholhngl150USD( baogmthuGTGT).Sau,doanhnghipbnc200 chiciuhavigichathuGTGT16triung/chic.

Bitp3:

TngsthuGTGTuvokhciukin khutrl5triung. HytnhccloithumcngtyABCphinp trongthng4/2011.Bit: +Thuxutkhugol0%;thunhpkhuiuha nhit40%; +ThusutthuTTBiuhanhit15%; +ThusutthuGTGTgotiuthnia5%,go xutkhu0%;cchngha,dchvkhcl10% +Tgitnhthul1USD=20.000. Ccgiaodchcadoanhnghipucchngt,ha nhpphptheoquynhcalutphp.

13

Documents

Chuong 5 - Thue XNK