Noi Dung- Baitap Thue _lan 1

8/17/2019 Noi Dung- Baitap Thue _lan 1

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TRƯỜNG CAO ĐẲNG KINH TẾ TP. HỒ CHÍ MINHKHOA TÀI CHÍNH – KẾ TOÁN

ĐỀ TÀI NGHIÊN CỨU KHOA HỌC CẤP KHOA

BIÊN SOẠN TÀI LIỆU THAM KHẢO“HỆ TH NG C!U H"I T#$C NGHIỆM %À B&' ()* T+P

HỌC PH,N THUẾ T#-NH Đ. CAO Đ/NGCHU0ÊN NGÀNH KẾ TOÁN 1OANH NGHIỆP2

MÃ SỐ: 01NH3M TH4C HIỆN5

CH6 NHIỆM ĐỀ TÀI5 178NG 1I9M KIỀUTHÀNH %IÊN5 T#,N TH: TH;0 ANH

NGU09N TH: KIM C78NG

PHẠM HÀ HOÀNG OANH

Thành ph H! Ch" M#nh$ Th%n& 0' n() *01+


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Câu hỏi trắc nghiệm và bài tập Thuế

MNG HFP >'

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-# n h5 n n&ành KD 9 %n nh n&h#


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CH78NG =5 T>NG ?UAN %Ề THUẾI NJ Q R V W= KJX' 'YZ@ PJ[ \]' (JV^_ CXR ̀ ^V (a R V (J& J bcR (JV^V T n &F#V Đ # 94 n& nUp 9h5DV Đ # 94 n& 9"nh 9h5DV Th5D J5 9V ChD /U )#dn ) 9h5DV T % h nh#


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C[V d5 Cp Rq &\ Rr bt X J (JV^ (Jm RXR bcR (JV^ sR RJ'e (J& J5. Th5D nh 9h5 -à 9h5D 9h5 nh@p

[. Th5D 9# 5 fn& -à 9h5D 9h5 nh@p. Th5D 9# 5 fn&$ 9h5D 9h5 nh@p -à 9h5D 9à# J n. Th5D 9 r 9h5 -à 9h5D %n 9h5

C[V u5 CJv R[V *JX( w'oV be'5. Th5D /4 9hr h#


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. $[ -à / 5 /`n&.C [V ==5 CJv R[V *JX( w'oV y 5

. Th5D 3à Lh n 9h5 5 nh 9 9à# 9 h h# 9# 5 En& [. Th5D LhEn& Jr h àn 9 9 r 9#Dp

. Th5D ) n& 9"nh LhEn& [;9 [5U

. $[ -à / 5 J #C[V =@5 0^V (a &\ & ' J J Rhe Z‚( bcR (JV^5

. T n &F#$ / # 94 n& LhEn& he5 9h5D$ 9h5D J5 9. [. Đ # 94 n& LhEn& he5 9h5D$ / # 94 n& nUp 9h5D$ 9h5D J5 9.

. Đ # 94 n& LhEn& he5 9h5D$ / # 94 n& nUp 9h5D$ 9 n &F#$ / # 94 n&

. Th5D J5 9

ĐX* X 5C[V ĐX* X C[V ĐX* X

= ƒ @ ƒ_ e d Ru e x ƒD ƒ } e

• e =€ ƒ== w =@ ƒ

+


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CH78NG @5 THUẾ UẤT KH U NH+P KH UI NJ Q R V W

= KJX' 'YZ@ Đa' ( s RJ„V (JV^_ Đa' ( s iJ… RJ„V (JV^d Đa' ( s ‚* (JV^ a' l' J& J\X zV ( iJ†V‡ J)* iJ†Vu Cp Rq ˆ *J r *JX* (‰ J (JV^

u = H& JŠe X* ƒ‹ (J{\ (Œ Y *J (fpZ

TJV^ zV ( iJ†V‡J)* iJ†V *Jk' ‚*

Sa s z G'X (‰ J (JV^ z TJV^ bV (

V S 34 n& hàn& h % m5 9 Lhj5$ nh@p Lhj5:

S 34 n& hàn& h % m5 9 Lhj5$ nh@p Lhj5 3à) (n Q 9"nh 9h5D 3à J 34 n& 9un9hr 9D m5 9 Lhj5$ nh@p Lhj5.

V T e % 9"nh 9h5D :i5 9 Lhj5 9h % vO?$ nh@p Lhj5 9h % CIv /4 9hr h#


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II C[V Jj' (fcR J'YZC[V =5 Tf Js* &\ beV [` (JV‚R a' ( s iJ… RJ„V (JV^ zV ( J)* iJ†V5

. Hàn& h -@n h5 an 5% nh$ h5 an Lhj5 5 Lhj5 [# n # y# [. Hàn& h 9u Lh5 ph# 9h5D 5 n m5 9 Lhj5 n4 n& à# -à n&4 3\#.

. Hàn& h /4 /4 9u 9he 9 4Wn& 9 n& n4 -à Lh5 ph# 9h5D 5 n -à n

. C75 z { -à z[{ / 5 /`n&.C[V @5 G'X (‰ J (JV^ J)* iJ†V &5

. G#% CIv [. G#% vO?

. G#% )5 9h h p /!n&.

. C75 z { -à z { / 5 /̀ n&.C[V _: Tf Js* &\ beV [` (JV‚R a' ( s RJ„V (JV^ zV ( J)* iJ†V5

. Hàn& h -@n h5 an 5% nh$ h5 an Lhj5 5 Lhj5 [# n # y# [. Hàn& h 9u Lh5 ph# 9h5D 5 n m5 9 Lhj5 n4 n& à# -à n&4 3\#.

. Hàn& h /4 /4 9u 9he 9 4Wn& 9 n& n4 -à Lh5 ph# 9h5D 5 n -à n

. C75 z { -à z[{ / 5 /`n&.C[V d G'X (‰ J (JV^ zV ( iJ†V &5

. G#% 9\# n& m5 9. [. G#% vO?

. G#% CIv

. C75 z { -à z[{ / 5 /`n&.C[V u TJ ' J] ‚* (JV^ J)* iJ†V a' l' V`‘ 'YV‡ )( ( ƒ’ o (f~R ('^*bk zV ( J& zV ( iJ†V &5

. B0 n&à La 9u n&à /(n& L6 9W Lh # h # 5 n. [. +0 n&à La 9u n&à /(n& L6 9W Lh # h # 5 n

. *= n&à La 9u n&à /(n& L6 9W Lh # h # 5 n

. B+0 n&à La 9u n&à /(n& L6 9W Lh # h # 5 nC[V x5 Tf Js* &\ beV [` RJ„V (JV^ zV ( iJ†V‡ (JV^ J)* iJ†V5

. Hàn& h 9u n4 n& à# nh@p Lhj5 -à Lh5 ph# 9h5D 5 n -à hl Jt gn&Lh5 ph# 9h5D 5 n.

[. Hàn& h 9u Lh5 ph# 9h5D 5 n nà [%n J n& Lh5 ph# 9h5D 5 n Lh% .. Hàn& h 9u Lh5 ph# 9h5D 5 n m5 9 Lhj5 n4 n& à#.. C75 $[ -à / 5 J #.

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[. Hàn& h 3à J n phj) En& m5 9 9 n4 n& à#. Hàn& h 3à n&5 n 3#


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C[V =@5 1\e J J'Y* A J)* iJ†V = €€€ Z—( V`‘ 'YV (J{\ Js* \](J r ‡ \]' V`‘ 'YV &` sR zXR „ J & iJ… w„ (Je` ˜' Q ba sŽVX (fm J ) RJV`o KJ' i'oZ (fe (Jm *JX( J'Y ba s (J~R (^ J)* & •u€ Z—

)` ba s (‰ J (JV^ J)* iJ†V5a. 1.000 )|9.b. 0 )|9.c. -à [ / 5 /`n&.d. -à [ /a5 J #.

C[V =_5 C… (` bk zV ( SP A RJ„V (JV^ GTGT‡ zV ( iJ†V fe lR \&' l' CI™ & =€€ €€€ šb*‡ (f\ Š I ˆ ™ & u €€€ šb* TJV^ bV ( (JV^ zV ( iJ†V(JV^ bV ( (JV^ GTGT & =€› TJV^ zV ( iJ†V Rhe bk *J†Z5

a. }100.000/ m z 1 ~ 10s{• m 1s.b. z100.000/ € .000/{ m 1s.c. z100.000/ ~ .000/{ m 1s.d. }100.000/ z 1 ~ 10s{• m 1s.

C[V =d5 1\e J J'Y* A J)* iJ†V … (… =d RJ ' | ŽVe b ƒ‹ D (JX & RJ]` sR =@ €€€ iZ t lR \&'‡ l' 'X CI™ & @u €€€ US1‡ (JV^ J)* iJ†V *

‚*5. * .000 ‚Sb m 9h5D J5 9 s m 9ƒ %.

[. MQ 9h5D 95


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III B&' ()*B&' ()* =5

T\#CEn& 9 CP iNK M M;n$ 9h%n& 0B *01m 9à# 3# B NK .000 )% k9 H#9 h# % CIv 3à 100 ‚Sb h#D $ TB0s.' N&à * B$ iK 9 n % [ J „#3 9 - # % CIv 1*$ ‚Sb L&$ CP -@n h3à 1$ ‚Sb L&$ TS 9h5D iK: *s.0‘V R V: T"nh 9h5D iK$ NK ph # nUp 9 n& 9h%n& 0B *01m CEn& 9 .

Biết rằng:MF# hQn& 9u 3# n 5 n / 5 h p ph%p$ h p 3


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Biết rằng : Th5D J5 9 9h5D NK )k9 hàn& A 3à *0s$ )k9 hàn& C 3à 10s† Th5D J5 9 iK )k9 hàn& ? 3à 1sG'k'51 Th5D nh@p Lhj5 ph # nUp:}*. 00Jp A mz 10‚Sb Jp ~ 1$ ‚Sb Jp{• m **. 00/ ‚Sb m *0s… 1* .B= .000/* Th5D m5 9 Lhj5 ph # nUp: }z .000Jp ? m 1 ‚Sb Jp m **.000 / ‚Sb{ € z .000/ Jp m .000Jp{• m 1s… 1+.* 0.000/B Th5D nh@p Lhj5 ph # nUp:z1 .000Jp € *.000Jp{ m 0.000/ Jp m 10s … + .000.000/

B&' ()* _5CEn& 9 i nh@p Lhj5 * 3E hàn& 9u Nh@9$ * 3E hàn& / 5 )5 9hL#


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B&' ()* d5CEn& 9 iNK Th# n ˆn 9 n& 9h%n& 1* *01m 9^nh h^nh m5 9 nh@p Lhj5 n

1 Nh@n En& h En& 9 M‰. Đa 9hr h#‚SbV Ch# ph" -@n h5 an -à [ h#a) 3E hàn& ?:

1B


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10.000‚Sb : 1' .000‚Sb Jp m >0.000‚Sb … . 1=‚SbV Th5D NK 3E hàn& A:z1 .000‚Sb ~ 1.0B ‚Sb{ m 10s m *1.>=*/ ‚Sb … B .0=1.= */V Th5D NK 3E hàn& ?:z 0.000‚Sb ~ B.''>‚Sb{ m 1*s m *1.>=*/ ‚Sb … 1'0.*>1.= /V Th5D NK 3E hàn& C:z>0.000‚Sb ~ . 1=‚Sb{ m 1 s m *1.>=*/ ‚Sb … *>0. +'.1='/_œV Th5D m5 9 Lhj5 J n phj) ‹:*0.000Jp m z*0‚Sb Jp € 1‚Sb Jp{ m 1s m *1.>=*/ ‚Sb … >B.11B.+00/

1'


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CH78NG _5 THUẾ TIÊU TH< Đ C BIỆTI NJ Q R V W5

= KJX' 'YZ5@ Đa' ( s RJ„V (JV^5_ Đa' ( s iJ… RJ„V (JV^d N ' ‚* (JV^5. G'X (‰ J (JV^ ('‘V (J‹ nR w'Y(

.1. Đ # - # hàn& h nh@p Lhj5 z9 u m(n& % 3 \#{ c Jx L#nh nh nh@p-à hàn& h J n m5 9 9 n& n4 $ % 9"nh 9h5D TTĐ? /4 m% /enh nh4 J 5:

G'X (‰ J (JV^TTĐB

G'X wX RJ e RŠ (JV^

GTGT

TJV^ wk\ Y Z…' (f

ž ^V RŠœ= Ÿ TJV^ bV ( (JV^ TTĐB

.*. Đ # - # hàn& nh@p Lhj5 9\# Lh75 nh@p Lhj5$ % 9"nh 9h5D TTĐ? /4 m%J 5:G'X (‰ J (JV^ TTĐB G'X (‰ J (JV^ J)* iJ†V Ÿ TJV^ J)* iJ†V

.B. Đ # - # hàn& h % he5 9h5D TTĐ?$ % 9"nh 9h5D TTĐ? 3à % h4 9h9h5D [ -< )E# 9 4Wn& znD5 {$ h4 9h5D TTĐ? -à LhEn& 3 \# 9 u % 9

.'. Đ # - # hàn& h % En& 3à % 9"nh 9h5D hàn& h % [%n cEn& h k % [%n J n phj) fn& 3 \# h k 94cn& /4cn& 9\# fn& 9hW# /#a)h4 9h5D GTGT$ 9h5D [ -< )E# 9 4Wn& znD5 { -à h4 9h5D TTĐ?.. . Đ # - # hàn& h % J n m5 9 4 # h^nh 9hQ h p 9% L#nh nh , c Jx c Jx Jt gn& h k Jx h,5 9h4cn& h#


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.=. Đ # - # hàn& h $ e h -g fn& /a 9 /Z#$ 9# 5 fn& nU# [U$ [#D5$ 9kn&$)\# 3à % 9"nh 9h5D TTĐ? hàn& h $ e h -g fn& 3 \# h k 94cn& /4cn& 9\/#a) ph%9 J#nh % h \9 /Un& nà .

.>. Đ # - # c Jx L#nh nh m5 9 Lhj5 )5 hàn& he5 9h5D TTĐ? c Jx J n mm5 9 Lhj5 nh4n& LhEn& m5 9 Lhj5 )à [%n 9 n& n4 9h^ % 9"nh 9h5D TTĐ? 9h p nà 3à % [%n h4 9h5D TTĐ?$ 9h5D [ -< )E# 9 4Wn& znD5 { -à hGTGT /4 m% /enh g 9ha nh4 J 5:

G'X (‰ J (JV^TTĐB

G'X wX (f\ lR Rhe Rr bt zV ( iJ†V RJ e RŠ (JV^ GTGT

TJV^ wk\ Y Z…' (fž ^V RŠœ

= Ÿ TJV^ bV ( (JV^ TTĐB. . Đ # - # e h -g$ % 9"nh 9h5D TTĐ? 3à % 5n& Qn& e h -g c Jx Lh4 9h5D GTGT -à h4 9h5D TTĐ?:

G'X (‰ J(JV^ TTĐB

G'X ƒ„RJ ‹ RJ e RŠ (JV^ GTGT= Ÿ TJV^ bV ( (JV^ TTĐB

x H\& (JV^D KJ V (f (JV^y#< Lh 5 9 u 9# n 9h5D TTĐ? /4 9hr h#


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. C75 z { -à z[{ / 5 /`n&C[V _: N ' bk zV ( J& JŠe (JV‚R ƒ'Y RJ„V (JV^ TTĐB ^V n* iJŠ iJp ƒ\ (e'

] ‡ (J'‘ (e' w ( (Jm sR 'kZ (JV^ TTĐB‡ ZqR 'kZ J beV5. MQ ) 3à 9Zn 9h 9 h\# 9 # n\n$ 9h# n 9 # [ 9 n&W.

[. MQ ) 3à 9Zn 9h 9 9 # n\n$ 9h# n 9 # [ 9 n&W nh4n& LhEn& -4J 9h5D ph # nUp n() m 9h#


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[. Th5D TTĐ? hàn& h % m5 9 Lh 9# 5 9hg 9 n& L 9 u zV{ S 9hnUp x Lh75 n&5 n 3#


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[. bfn& 4 5 /a 9h nh 9 %n En& n .. bfn& 4 5 /a 9 /Z#.. $[ -à / 5 /̀ n&

C[V =d5 1\e J J'Y* A J) 'e R… (JVaR X '^V RJ\ ƒ\e J J'Y* B5. bN ? nUp 9h5D TTĐ? Lh# [%n 9h5 3% /#D5

[. bN ? nUp 9h5D TTĐ? Lh# nh@n 9h5 3% /#D5 9u bN A. bN A nUp 9h5D TTĐ? Lh# m5 9 9 9h5 3% /#D5 h bN ?. bN A nUp 9h5D TTĐ? Lh# 9 9h5 3% /#D5 h bN ? -à bN ? nUp 9h5D T

Lh# [%n 9h5 3% /#D5.C[V =u5 1\e J J'Y* &\ ‚* (JV^ TTĐB5

. bN A nh@p Lhj5 n&5 n 3#


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C[V =•5 1\e J J'Y* bk zV ( bk *J†Z RJ„V (JV^ TTĐB‡ iJ' wX ƒ l' Jm J (JqR(fk Š*‡ (J ' 'oZ (‰ J (JV^ TTĐB &5

. ThW# /#a) n&4W# )5 9 / 9# n. [. ThW# /#a) n&4W# )5 9 9# n 32n /25 9# n.

. ThW# /#a) h5 an 5 n Jt gn& zh k 5 n Jx h,5{ J n phj).

. ThW# /#a) L6 h p /!n&.C[V @€5 1\e J J'Y* A bk zV ( bk *J†Z RJ„V (JV^ TTĐB‡ wX bk *J†Z (J…ŽVe ]' W wX y 'X‡ 'X (‰ J (JV^ TTĐB &5

. }G#% [%n h4 9h5D GTGT /\# 36 z1 ~ 9h5D J5 9 9h5D TTĐ?{• ~h!n& h4 9h5D GTGT /\# 36.

[. G#% [%n h4 9h5D GTGT /\# 36 z1 ~ 9h5D J5 9 9h5D TTĐ?{.

. }G#% [%n h4 9h5D GTGT /\# 36 z1 ~ 9h5D J5 9 9h5D TTĐ?{• Vh!n& h4 9h5D GTGT /\# 36.

. G#% [%n /Y 9h5D GTGT /\# 36.C[V @=5 H& JŠe J)* iJ†V (JV‚R ƒ'Y RJ„V (JV^ TTĐB sR 'kZ (JV^ J)*iJ†V G'X (‰ J (JV^ TTĐB &5

. G#% 9"nh 9h5D nh@p Lhj5 ~ 9h5D nh@p Lhj5 h4 ) [. G#% 9"nh 9h5D nh@p Lhj5 ~ 9h5D nh@p Lhj5 n ph # nUp J 5 Lh# /Y /4

. G#% 9"nh 9h5D nh@p Lhj5.

. G#% 9"nh 9h5D nh@p Lhj5 € 9h5D nh@p Lhj5 /4 ) ~ 9h5D nh@p Lhj5nUp J 5 Lh# /Y /4 ).

C[V @@5 1\e J J'Y* bk zV ( … (… d RJ '‡ wX z{ (J{\ *J r (JqR (fk Š(‰ J (JV^ TTĐB & 5

. G#% [%n h4 9h5D TTĐ?$ h4 9h5D GTGT -à h4 3Y# 9 &

[. G#% [%n h4 9h5D TTĐ?$ h4 9h5D GTGT$ h4 9h5D ?yM{ hàn& h [%n 9h ph4cn& 9hQ 9 9# n 1 32n.

. G#% [%n h4 9h5D TTĐ?$ h4 9h5D GTGT nh4n& [ &!) 3Y# 9

. $[ -à / 5 /`n&.C[V @_5 1\e J J'Y* A bk zV ( … (… d RJ ' žƒV (‰RJ z' e J @u€€ RZ_œ & wX(f\ lR‡ 'X RJ e (JV^ GTGT & D€€ (f ž(JV^ bV ( (JV^ TTĐB u€›œ & iJV`^Z|' RJ\ ' ZVe ('Q Y *J‰ (f lR w]‡ (JV^ TTĐB5

. }z=00 9 / ~ ph" 9 4 [\{ z1 ~ 0s{• m 0s [. }=00 9 / z1 ~ 0s{• m 0s

. }z=00 9 / V ph" 9 4 [\{ z1 ~ 0s{• m 0s*0


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. Ph" 9 4 [\ m 0sC[V @d5 1\e J J'Y* A ZVe = €€€ RJe' f sV ( ƒ\e J J'Y* bk zV ( B o zViJ†V‡ (V` J'‘ 1N A RJ£ zV ( iJ†V sR •u€ RJe'‡ u€ RJe' f sV Rg ]' 1N A wX(f\ lR5

. 0 h # 4 5 [%n 9 n& n4 LhEn& he5 9h5D TTĐ? [. 0 h # 4 5 [%n 9 n& n4 he5 9h5D TTĐ?$ bN A 3à n&4W# nUp 9h5

. 0 h # 4 5 [%n 9 n& n4 he5 9h5D TTĐ?$ bN ? 3à n&4W# nUp 9h5D

. 0 h # 4 5 [%n 9 n& n4 he5 9h5D TTĐ?$ bN A ‘ bN ? 3à n&4W# nTTĐ?

C[V @u5 1\e J J'Y* A 'e R… (JVaR X '^V RJ\ R… (` B‡ 'X 'e R… RJ eGTGT & @x €€€ šR[`‡ 'X wX RJ e (JV^ GTGT (JVaR X R’ \]' Rhe R… (

(J„ (f & @€€ €€€ šR[`‡ (JV^ bV ( (JV^ TTĐB D€›‡ iJ' 1N A zV ( (fk (JVaR XRJ\ R… (` B (Jm 1N A 5

. KhEn& ph # nUp 9h5D TTĐ? [. Th5D TTĐ? ph # nUp … }*00.000/ 7 : z1 ~ =0s{• m =0s

. Th5D TTĐ? ph # nUp … }*+.000/ 7 : z1 ~ =0s{• m =0s

. Th5D TTĐ? ph # nUp … *00.000/ 7 : z1 ~ =0s{C[V @x5 1\e J J'Y* A bk zV ( f sV e J\ RJ„V (JV^ TTĐB l' (JV^ bVuu›‡ (f\ (JX RŠ (m J Jm J beV5

V’ 9h% m5 9 Lhj5 '.000 h # 4 5 - n& nh $ % [%n 9\# t Lhj5 yN 3à/ h #V?%n h En& 9 TM *.000 h # 4 5 - n& nh $ % [%n h4 9h5D>0.000 / h #V?%n 5 /\# 36 [%n /`n& % B.000 h # 4 5 - n& nh - # % h4 9h5

110.000/ SP$ h h!n& h /\# 36 10s 9 n % [%n h4 9h5D GTGTVT r 9#Dp [%n 3“ *.000 h # 4 5 - n& nh $ % [%n h4 9h5D GTGT

/ SPy@ 9h5D TTĐ? bN A ph # nUp:

. +0+.==*.=10/ [. 11>. 00.000/

. * 1. B'.000/

. 10 .000.000/

*1


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C[V @D5 1\e J J'Y* bk zV ( bk *J†Z RJ„V (JV^ TTĐB‡ ƒ’ bk *J†Z &` o('‘V ƒ’ ‚' w‚ (Jm ƒ\e J J'Y*5

. KhEn& ph # 9"nh 9h5D TTĐ?. [. T"nh 9h5D TTĐ? 9h h# ph" J n m5 9.

. T"nh 9h5D TTĐ? 9h % 9"nh 9h5D TTĐ? hàn& h $ e h -g fn&h k 94cn& /4cn& 9\# 9hW# /#a) ph%9 J#nh % h \9 /Un& nà .

. T"nh 9h5D TTĐ? Lh# -#< 9# 5 fn& m n& à# nh n&h#


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= w @ e_ ƒ d wu R x RD w } w• w =€ e== ƒ =@ w=_ ƒ =d R=u ƒ =x e=D R =} R=• R @€ w@= w @@ w@_ w @d w@u w @x R

@D R @} w@• e _€ w

III B&' ()*B&' ()* =5

T\# 1 CEn& 9 J n m5 9 4 5 - n& nh $ 9 n& L J 3#


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.000 m z*+0.000 1~B0s{ m B0s … B00.000.000 /B Th5D NK /4 h àn: *+.000.000 m 100.000 *00.000 … 1B.000.000 / Th5D TTĐ? /4 h àn: B+.B00.000 m 100.000 *00.000 … 1>.1 0.000 /

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~ Th5D TTĐ? /4 h àn: B+'.000.000 m 0.000 100.000 … 1>*.000.000 /

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nh@p.. C75 -à [. C75 [ -à

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. Đ4 9 u -à 9 9 % 3 \# 9h5 nh@p % nh7n 4 9 ` 9 4 Lh# [. Đ4 9 u -à 9h5 nh@p 9u 9# n 34cn&$ 9# n En&$ 9u L#nh nh

9 ` 9 4 Lh# 9"nh 9h5D. Chl /4 9 u -à 9h5 nh@p 9u 9# n 34cn&$ 9# n En& % nh7n Lh9 4 Lh# 9"nh 9h5D.

. C75 -à

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sR zXR „ J 5. b nh 9h5 nh7n zm{ 9h5D J5 9 9h5D TNCN 94cn& Qn& - # 9un& 3qnh -r

n&h 9h 5 /enh. [. }b nh 9h5 9 u zV{ C% Lh n h# ph" h p 36• nh7n zm{ 9h5D J5 9 994cn& Qn& - # 9un& 3qnh -r $ n&ành n&h .

. }b nh 9h5 9 u zV{ C% Lh n h# ph" h p 36 9 u zV{ C% Lh n &nh• nh7n zm{ 9h5D J5 9 9h5D TNCN 94cn& Qn& - # 9un& 3qnh -r $ n&ành n&h

. KhEn& 75 9 3W# nà 9 n 3à /`n&C[V @x 5 TJV^ TNCN a' l' (JV J)* ( ('Q r ‡ ('Q R… Rhe RX J[ iJ…(fy sR zXR „ J 5

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. }Th5 nh@p he5 9h5D 9 u zV{ G# ) 9 u nh• nh7n zm{ 9h5D J5 9

. }Th5 nh@p he5 9h5D 9 u zV{ G# ) 9 u nh 9 u zV{ C% Lh9h#


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. KhEn& ph # % ph4cn& %n 9 n

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. C% nh7n 9h5 nh@p 9u 9# n 34cn&$ 9# n En& 9h5U #


74/85


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h!n& / 5 9h n& nh 9 3à 9"nh -à 9h5 nh@p nh N ). Th5 nh@p 1 n() 9u -#< nhà: *'0.000.000/{. HY 9"nh % Lh n 9h5D )à nh N ) -à he M # ph # / n& 9

9h%n&.?#D9 he M # /(n& L6 ) 9 u nh h nh,n& n&4W# phg 9h5U $ )F# 9h/ 5 h p ph%p$ h p 3<G'k'5Anh N ):

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V Th5 nh@p 9u 9# n 34cn&$ 9# n En&: 1*.000.000/V G# ) 9 u nh h [ n 9h7n: .000.000/V Th5 nh@p 9"nh 9h5D : 1*.000.000 V .000.000 … B.000.000/

V Th5D TNCN ph # nUp: B.000.000 m s … 1 0.000/Th5 nh@p 9u L#nh nh:

V b nh 9h5 9u h 9h5 9à# J n: *'0.000.000/ n() Œ 100.000.000/ Nh4 -@ Anh N ) ph # nUp 9h5D GTGT$ TNCN / # - # h \9 /Un& h 9h5 n

V Th5D GTGT ph # nUp … *0.000.000 m s … 1.000.000/V Th5D TNCN ph # nUp … *0.000.000 m s … 1.000.000/

Che M #:Th5 nh@p 9u 9# n 34cn&$ 9# n En&:

V Th5 nh@p he5 9h5D 9u 9# n 34cn&$ 9# n En&: *0.000.000/V G# ) 9 u nh h [ n 9h7n: .000.000/V G# ) 9 u nh h * n&4W# phg 9h5U 3à * n&4W# n z 1* 95Z#$ 1

* m B.+00.000 … =.*00.000/V Th5 nh@p 9"nh 9h5D : *0.000.000 € z .000.000 ~ =.*00.000{ … B.>00.000/V Th5D TNCN ph # nUp: B.>00.000 m s … 1 0.000/

%)`5

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Che M # ph # nUp 9h5D TNCN: 1 0.000/

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9\# M‰$ hQn& 9u h p 3.00+1*.000.000/

V MQ Lh n& hD 9# n 9h5 nhà 9"nh -à 9h5 nh@p he5 9h5D … +1*.000.01.>00.000/. T# n 9h5 nhà 9hr 9D: '. 00‚Sb m **.000 … .000.000/. Nh4 -@hl 9"nh -à 9h5 nh@p he5 9h5D h# nh%nh 9 3à 1.>00.000/

V Th5 nh@p he5 9h5D … +1*.000.000 ~ 1.>00.000 … =0B.>00.000/V Th5D TNCN ph # nUp … =0B.>00.000 m *0s … 1'0.=+0.000/

Th5 nh@p 9u 9 `n& 9h4xn&:V Th5 nh@p 9"nh 9h5D … 100.000.000 € 10.000.000 … 0.000.000/V Th5D TNCN ph # nUp … 0.000.000 m 10s … .000.000/

y@ 9h5D TNCN [à S 99 ph # nUp n() *01m: 1'0.=+0.000 ~ .000.000 … 1' .=+0.00

B&' ()* _5?à N& 9Zn& 9h5 nh@p he5 9h5D TNCN n() *01m 3à: ** $ 9 #


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V T n& n() [à /Y 3à) 9u 9h#* .000 /

B&' ()* d5Ÿn& N&5 dn y(n Hfn& 3à )U9 ?% Jq$ 3à) -#< 9\# ?


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… B 0.000.000 € *1 .+00.000 … 1B0.'00.000 /.Th5D TNCN ph # nUp

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BÀI T+P T>NG HFPB&' ()* =:

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*. TZn& 9# n 34cn& [%n hàn& -à 5 n 36 nh n&h#


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1. Ch# ph" Lh 5 h TSCĐ h [U ph@n [%n hàn& B0.000.000/ -à [U ph@n nh n&h#


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'. Ch# h h!n& /\# 36 s 9 n nh 9h5 h4 9h5D GTGT x n&h#


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)*u cầu : T"nh % 3 \# 9h5D ph # nUp En& 9 9 n& n() *01m. Biết rằng:

- Th5D J5 9 9h5D nh@p Lhj5 n&5 n 3#1


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- TS 9h5D nh@p Lhj5 n&5 n 3# TTV?TC n&à *1 9h%n& n() *00> h4 n& wn N&he '0 *00= NĐVCP n&à 1+ 0B *00= Ch"nh ph 5 /enh - -#< m% /eh # 5 n / # - # hàn& h m5 9 Lhj5$ nh@p Lhj5.

1B.ThEn& 94 J 0 *00 TTV?TC n&à 1B 9h%n& 01 n() *00 h4 n& wn )U5n& - 9h 9g h # 5 n$ 9h5D m5 9 Lhj5$ 9h5D nh@p Lhj5 -% 5 n 36 9

>B


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1 .‡5@9 Th5D 9# 5 9hg /k [# –H1* [ n hành n&à 1' 11 1 >.1+.N&he /enh J 11B *011 NĐVCP n&à 0> 1* *011 Ch"nh ph 5 /enh

9h# hành ‡5@9 Th5D 9# 5 9hg /k [# *01B Ch"nh ph 5 /enh

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‡5@9 9h5D TNCN J ' *00= –H1*.B0.N&he /enh J + *01B NĐVCP n&à *= 0+ *01B Ch"nh ph 5 /enh hành ‡579 9h5D Th5 nh@p % nh7n.

>'

http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55http://www.gdt.gov.vn/wps/portal/home/documents/detail?WCM_GLOBAL_CONTEXT=/gdt%20content/sa_gdt/sa_vanban/sa_vanbanphapquy/vanban_luat/2013/8d390032-92dd-4e48-80b1-0820ec475e55


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B*.ThEn& 94 J 11 *01' TTV?TC n&à * 0> *01' ?U Tà# h"nh h4 n&/Z# [Z J5n& TT *1 .

BB.‡5@9 J =1 *01' –H1B Jt /Z#$ [Z J5n& )U9 J /# 5 % ‡5@9 - 9h5DB'. N&he /enh J 1* *01 NĐVCP n&à 1* 0* *01 Ch"nh ph 5 /enh hhành ‡5@9 Jt /Z#$ [Z J5n& )U9 J /# 5 % ‡5@9 - 9h5D.

B .ThEn& 94 J * *01 TTV?TC n&à 1 0+ *01 ?U Tà# h"nh h4 nhành ‡5@9 J =1 *01' –H1B -à N&he /enh J 1* *01 NĐVCP.

B+.N&he /enh J 1* *01 NĐVCP n&à 1* * *01 Ch"nh ph 5 /enh hành ‡5@9 Jt /Z#$ [Z J5n& )U9 J /# 5 % ‡5@9 - 9h5D -à Jt /Z# [Z J5

J /# 5 % N&he /enh - 9h5D -à Jt /Z#$ [Z J5n& )U9 J /# 5 ThEn=> *01' TTV?TC n&à 1> + *01'$ ThEn& 94 J 11 *01' TTV?TC n&à *B=.ThEn& 94 J 1 1 *01' TTV?TC n&à 10 10 *01' ?U Tà# h"nh.B>.ThEn& 94 J + *01 TTV?TC n&à ** 0+ *01 ?U Tà# h"nh h4 n

hành N&he /enh J 1* *01 NĐVCP.B .N&he /enh J 10> *01 NĐVCP n&à *> 10 *01 h4 n& wn 9h# hành 35

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