Huong Dan Tinh Hoa Don Tien Dien Tssh Nam 2015

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Huong Dan Tinh Hoa Don Tien Dien Tssh Nam 2015

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HNG DN

CCH TNH HA N TIN IN

I VI H S DNG IN SINH HOT

1. Biu gi bn l in sinh hot theo Thng t s 16/2014/TT-BCT ngy 29/05/2014 v Quyt nh s 2256/Q-BCT ngy 12/03/2015 ca B Cng Thng:STTnh mc in nng ca tng bc thang quy nh trong biu gi inGi bn in (ng/kWh) cha thu GTGT

1Bc 1: Cho kWh t 0 501.484

2Bc 2: Cho kWh t 51 1001.533

3Bc 3: Cho kWh t 101 2001.786

4Bc 4: Cho kWh t 201 3002.242

5Bc 5: Cho kWh t 301 4002.503

6Bc 6: Cho kWh t 401 tr ln2.587

2. Phng php tnh:Tin in Bn mua in thanh ton bng nh mc in nng ca tng bc thang quy nh trong biu gi in nhn vi tng s h dng chung cng t nhn vi gi bn in bc thang tng ng cng vi 10 % thu gi tr gia tng, c th: (50 x n) kWh u tin tnh gi 1.484 /kWh

(50 x n) kWh tip theo tnh gi 1.533 /kWh

(100 x n) kWh tip theo tnh gi 1.786 /kWh

(100 x n) kWh tip theo tnh gi 2.242 /kWh

(100 x n) kWh tip theo tnh gi 2.503 /kWh

[A (400 x n)] kWh tnh gi 2.587 /kWhTrong :- n l tng s h dng chung cng t.

- A l tng sn lng in Bn mua in s dng trong thng. a. Trng hp Bn mua in khng c h dng chung (n=1):V d: Bn mua in trong thng s dng 655 kWh, s tin Bn mua in phi tr l 1.609.999 ng, trong :

(50 x 1) kWh x1.484 /kWh=74.200ng

(50 x 1) kWhx1.533 /kWh=76.650ng

(100 x 1) kWhx1.786 /kWh=178.600ng

(100 x 1) kWhx2.242 /kWh=224.200ng

(100 x 1) kWhx2.503 /kWh=250.300ng

[655 (400 x 1)] kWhx2.587 /kWh=659.685ng

Cng=1.463.635ng

Thu GTGT 10%=146.364ng

Tng cng=1.609.999ng

b. Trng hp Bn mua in sinh hot c cc h s dng in dng chung cng t (n>1):

V d: Bn mua in gm 4 h dng chung mt cng t o m in (n=4), trong thng s dng 2.500 kWh th ha n tin in ca Bn mua in c tnh nh sau: (50 x 4) kWh x 1.484 /kWh=296.800ng

(50 x 4) kWh x 1.533 /kWh=306.600ng (100 x 4) kWh x 1.786 /kWh=714.400ng (100 x 4) kWh x 2.242 /kWh=896.800ng (100 x 4) kWh x 2.503 /kWh=1.001.200ng [2500 (400 x 4)] kWh x 2.587 /kWh=2.328.300ng

Cng=5.544.100ng

Thu GTGT 10%=554.410ng

Tng cng=6.098.510ng1