Cau 1: Doanh nghiep nhap khau mat hang xang, hoa n thng mai co ghi tr gia thc thanh toan cho lo hang nhap khau la 10

06 CAU HOI TRAC NGHIEP CUOC THI THUE VONG 3Cau 1: Doanh nghiep nhap khau mat hang A, gia tnh thue nhap khau a ke khai 50 USD. Doanh nghiep phai ap dung phng phap xac nh tr gia tnh thue theo tr gia giao dch cua hang hoa giong het. Hai quan theo mang thong tin xac nh cung ngay ke khai co 4 trng hp nhap khau hang hoa giong het, co quy mo nh nhau vi cac mc gia tnh thue nhap khau la 51 USD; 53 USD; 54 USD; 55 USD. Xac nh gia tnh thue nhap khau cua mat hang A:

a. 51 USD.b. 53 USD.c. 54 USD.d. 55 USD.Cau 2: Hang hoa n le vt qua tieu chuan hanh ly mien thue nhap khau cua du khach nc ngoai. Khi ke khai tnh thue nhap khau th tr gia tnh thue cua hang hoa nay se do:

a. Hai quan ap dung gia toi thieu.

b. Hai quan ap dung gia th trng. c. Ngi nhap khau ke khai.

d. a, b, c eu sai.Cau 3: oi vi hang hoa xuat khau neu khong co ten trong bieu thue xuat khau th khi ke khai tren t khai hang hoa xuat khau, doanh nghiep se:a. Ch ke khai ten hang hoa, khong phai ke khai ma HS.VN cua hang hoa.b. Ke khai ten hang hoa va tra cu ma HS.VN cua hang hoa trong bieu thue nhap khau e ke khai.c. Khong ke khai ten hang hoa va ma HS.VN cua hang hoa.d. a, b, c eu sai.Cau 4: Doanh nghiep khi ban hang ghi sai mc thue suat thue GTGT la 5% thanh 10% tren hoa n ma doanh nghiep cha t ieu chnh, c quan thue khi thanh tra phat hien th x ly nh sau:a. Doanh nghip ny phi ieu chnh giam mc thue suat t 10% xuong con 5%, ch nop thue mc 5%.b. Doanh nghip ny khong phi ieu chnh giam mc thue suat t 10% xuong con 5%, ch nop thue mc 5%.c. Doanh nghip ny khong phi ieu chnh giam mc thue suat t 10% xuong con 5%, phai nop thue mc 10%.d. a, b, c eu sai.Cau 5: Mat hang oto di 24 cho ngoi do nha may san xuat o to tai Viet Nam ban vao khu che xuat Tan Thuan se thuoc dien:

a. Khong chu thue TTB.

b. Chu thue TTB.

c. Thuoc dien thue suat thue TTB 0%.

d. a, b, c eu sai.Cau 6: Doanh nghiep khong xay dng nh mc tieu hao vat t oi vi loai vat t Nha nc cha ban hanh nh mc, khi thanh tra quyet toan thue TNDN, c quan thue se:a. Khong cho tnh chi ph vat t vao chi ph san xuat, kinh doanh hp ly khi tnh thue TNDN.b. Cho doanh nghiep tnh toan bo chi ph vat t a s dung vao chi ph san xuat, kinh doanh hp ly khi tnh thue TNDN.

c. Cho doanh nghiep tnh chi ph vat t vao chi ph san xuat, kinh doanh hp ly khi tnh thue TNDN can c nh mc cua c s kinh doanh cung nganh nghe, quy mo tng t.d. a, b, c eu sai.

CAU HOI TRAC NGHIEM DANH CHO KHAN GIA CUOC THI THUE VONG 3

Cau 1: Cong TNHH thng mai A mua 2 ty co phieu cua cong ty co phan B. Trong nam Cty TNHH A a ban 50% co phieu a mua, chenh lech gia thu c khi ban co phieu 200 trieu ong. Cuoi nam, 50% co phieu con nam gi Cty TNHH A c chia co tc 300 trieu ong. Tnh phan thu nhap khac ma Cty TNHH A phai nop thue TNDN?

a. 200 trieu ong.

b. 300 trieu ong.

c. 500 trieu ong.

d. a, b, c eu sai.

Cau 2: Cty TNHH A thue bo phan ban hang, hp ong lao ong co thoa thuan lng co nh 3 trieu ong/ngi/thang va khi doanh so ban vt mc 100 trieu ong/ngi/thang ngi lao ong se c thng them 1% tong doanh so ban hang. Tien thng nay se:

a. Khong c tnh vao chi ph khi tnh thue TNDN.

b. c tnh vao chi ph khi tnh thue TNDN.

c. Bu ap t quy khen thng phuc li.

d. Bu ap t thu nhap sau thue TNDN.

Cau 3: Doanh nghiep nhap khau lo hang theo gia C&F. en cang nhap khau au tien phat sinh chi ph boc , van chuyen va lap rap lo hang. Khoan chi ph nao sau ay se tnh vao tr gia tnh thue nhap khau cua lo hang nhap khau:

a. Chi ph boc

b. Chi ph van chuyen

c. Chi ph lap rapd. a,b,c saiCau 4: Thue suat thue nhap khau MFN la:

a. Thue suat thong thng.

b. Thue suat u ai.

c.Thue suat u ai at biet.

d. Thue suat ngoai han ngach.

Cau 5: Cong ty TNHH A mi thanh lap ngay 12/11/2007. Ky tnh thue TNDN cua cong ty TNHH A se:

a. c cong vi ky tnh thue cua nam tiep theo (2008).

b. La ky tnh thue cua nam dng lch t 12/11/2007 en 31/12/2007.

c. a hoac b do cong ty TNHH A t la chon.

c. Do c quan thue ch nh.

Cau 6: TSC phuc vu cho ngi lao ong lam viec cua c s kinh doanh nh: nha ngh gia ca, nha an gia ca, nha thay quan ao, nha ve sinh, be cha nc sach, nha e xe, phong hoac tram y te e kham cha benh, xe a noun ngi lao ong, c s ao tao, day nghe, nha cho lao ong do c s kinh doanh au t xay dng se:

a. c trch khau hao e tnh vao chi ph hp ly khi tnh thue TNDN.

b. Khong c trch khau hao e tnh vao chi ph hp ly khi tnh thue TNDN.

c. c trch khau hao e tnh vao chi ph hp ly khi tnh thue TNDN khi phan trch khau hao vt qua quy nh cua Bo Tai chnh.

d. c trch khau hao e tnh vao chi ph hp ly khi tnh thue TNDN nhng khong vt qua 10% tong chi ph hp ly.

Cau 7: He thong u ai thue quan GSP la:

a. He thong u ai ma nc phat trien danh cho nc kem phat trien.

b. He thong u ai ma nc phat trien danh cho nc phat trien.

c. He thong u ai ma nc kem phat trien danh cho nc kem phat trien.

d. He thong u ai ma nc phat trien danh cho nc phat trien.

Cau 8: 06 phng phap xac nh tr gia tnh thue hang nhap khau c ap dung:

a. Theo tuan t t phng phap 01 en phng phap 06.

b. Theo ch nh cua c quan hai quan.

c. Theo van ban e ngh cua to chc nhap khau.

d. a va c eu ung.

Cau 9: Doanh nghiep nhap khau 01 lo hang khi lam thu tuc kiem hoa, hai quan a ra ket qua doanh nghiep ke khai khong ung ten mat hang. Doanh nghiep a yeu cau c quan kiem nh kiem tra ten mat hang va thi qian ch ket qua kiem nh la 10 ngay. Khi o:

a. Doanh nghiep phai gi hang tai kho hai quan ch 10 ngay co ket qua kiem nh mi tnh thue va thong quan hang nhap khau.

b. Doanh nghiep phai tnh thue nhap khau can c theo ket qua cua hai quan va thong quan hang nhap khau trc khi co ket qua kiem nh.

c. Doanh nghiep se tnh thue nhap khau can c ket qua ke khai cua doanh nghiep va thong quan hang nhap khau trc khi co ket qua kiem nh.

d. a, c ung

Cau 10: Hang hoa t th trng Viet Nam ban vao khu che xuat, doanh nghiep che xuat se ap dung gia tnh thue xuat khau theo gia:

a. CIF

b. FOB

c. DAF

d. C&F

Cau 11: Cong ty A la nha phan phoi chnh thc xi mang Holcim. au nam, cong ty A nhan t cong ty Holcim 300 trieu ong la tien ho tr tiep th cho nha phan phoi chnh thc. Khi nhan tien ho tr nay:

a. Cong ty A khong phai viet hoa n GTGT.

b. Cong ty A phai viet hoa n GTGT nhng khong phai tnh thue GTGT.

c. Cong ty A phai viet hoa n GTGT va phai tnh thue GTGT.

d. b, c eu ung.

Cau 12: Van phong ai dien cua cong ty nc ngoai m tai Viet Nam se:

a. Thuoc oi tng nop thue mon bai.

b. Khong thuoc oi tng nop thue mon bai.

c. Thuoc dien mien thue mon bai.

d. Thuoc dien giam thue mon bai.

Cau 13: Thi iem xac nh doanh thu tnh thue thu nhap doanh nghiep oi vi hoat ong kinh doanh bat ong san la:

a. Thi iem chuyen giao quyen s hu, quyen s dung.

b. Thi iem viet hoa n.

c. a, b eu ung.

d. Khi nhan tien hang.

Cau 14: Mot lo hang nhap khau can phai thue cong ty giam nh e xac nh ten goi, chung loai hang hoa. Chi ph giam nh hang hoa se do:

a. C quan hai quan chi tra neu ket qua giam nh khac vi ket luan cua hai quan kiem hoa.

b. Nha nhap khau phai tra neu ket qua giam nh giong vi ket luan cua hai quan kiem hoa.

c. a va b eu ung.

d. a va b eu sai.

Cau 15: Trng hp doanh nghiep du lch to chc cac tour du lch nc ngoai, co cac chi ph phat sinh tai nc ngoai bang chng t ghi bang tieng nc ngoai th doanh nghiep du lch khi hach toan ke toan phai:

a. Dch chng t ra tieng Viet Nam e lam can c ghi so.

b. Ngi dch phai ky va ghi ro ho va ten va chu trach nhiem noi dung dch thuat.

c. nh kem ban dch vi ban chnh bang tieng nc ngoai.

d. a, b, c eu ung06 CAU HOI TNH HUONG CUOC THI THUE VONG 3Cau 1: Thanh tra cuc thue TP.HCM nam 2008 tien hanh thanh tra quyet toan thue TNDN tai cong ty co phan may T&T phat hien:

- Cong ty T&T a chi ong phuc bang tien nam 2007 cho 10 nhan vien van phong la 15.000.000 ong. Tren hp ong lao ong a ky ket va thoa c lao ong tap the co ieu khoan quy nh mc chi ong phuc bang tien cho nhan vien van phong la 1.500.000 ong/ngi/nam.

- Cong ty T&T a chi mua qun o bo h lao ng nam 2007 co hoa n hp phap cho 100 cong nhan vi so tien 150.000.000 ong. Tren hp ong lao ong a ky ket va thoa c lao ong tap the co ieu khoan quy nh cong ty se mua qun o bo h lao ng cho cong nhan vi nh mc toi a 1.500.000 ong/ngi/nam.

Neu hng x ly tnh huong nay cua nhan vien thanh tra thue?

ap an Cau 1: -Cong ty T&T chi ong phuc bang tien cho 10 nhan vien van phong mac du a c the hien mc chi tren hp ong va thoa c lao ong tap the. Tuy nhien, do ay la khoan chi ong phuc bang tien nen khong c vt qua 1.000.000 ong/ngi/nam khi tnh thue TNDN. Do o cong ty T&T ch c tnh chi ph ong phuc bang tien khi tnh thue TNDN nam 2007 la 10.000.000 ong. (15 iem)- Cong ty T&T a chi mua qun o bo h lao ng nam 2007 co hoa n hp phap va ay la chi ph mua qun o bo h lao ng cho cong nhan ch khong phai chi ong phuc bang tien cho cong nhan. Do o cong ty T&T c tnh chi mua qun o bo h lao ng khi tnh thue TNDN nam 2007 la 150.000.000 ong. (15 iem)Cau 2: Cong ty TNHH A&B trong nam 2007 a hach toan oi ng tien lng phai tra cua nhan vien cong ty vao tai khoan chi ph tien lng cua cong ty la 2 ty ong. Tuy nhien, het thi han nop t khai quyet toan thue TNDN nam 2007, cong ty THNHH A ch mi thc chi 1,8 ty ong cho nhan vien cong ty. Thang 5/2008, cong ty A&B tiep tuc thanh toan not phan tien lng phai tra con lai 200 trieu ong cho nhan vien. Cong ty A&B a tnh chi ph tien lng khi tnh thue TNDN nam 2007 la 2 ty ong. Hng giai quyet cua cong ty A&B la ung hay sai v hch ton k ton v thu? tai sao?ap an Cau 2: - Ve hach toan ke toan phan tien lng phai tra 2 ty ong oi ng vi chi ph tien lng 2 ty ong la ung vi quy nh cua chuan mc ke toan Viet Nam. (10 iem)- Cong ty A&B a tnh chi ph tien lng khi tnh thue TNDN nam 2007 la 2 ty ong la sai v thc te chi tra tien lng en het thi han nop bao cao quyet toan thue TNDN nam 2007 ch la 1,8 ty ong. Phan 200 trieu ong tien lng con lai cong ty thc chi vao nam 2008 khi a het thi han nop t khai quyet toan thue TNDN nam 2007 nen khong c tnh vao chi ph khi tnh thue TNDN nam 2007. Do o chi ph tien lng khi tnh thue TNDN nam 2007 la 1,8 ty ong. (20 iem)Cau 3: Cty CP TM A Chau co 01 tai san co nh la tru s van phong cong ty do sang lap vien gop von bang hien vat theo ung quy nh phap luat (co ay u giay t hp le). Bien ban nh gia tai san co nh a nh gia tru s van phong la 2 ty ong va a ang ky trch khau hao vi nguyen gia 2 ty ong. Khi thanh tra thue thanh tra quyet toan Cty A Chau, thanh tra thue a yeu cau nh gia lai tai san co nh nay va Cty A Chau a thue 01 Cty nh gia tai san vi ket qua nh gia nguyen gia tru s la 2,3 ty ong. Nguyen gia tai san co nh e trch khau hao tai san co nh khi tnh thue TNDN trong trng hp nay la bao nhieu? Tai sao? Ph thue Cty giam nh do c quan thue hay Cty A Chau chi tra va co c tnh vao chi ph san xuat, kinh doanh cua nam giam nh tai san hay khong?

ap an Cau 3:

- Nguyen gia tai san co nh e trch chi ph khau hao tai san co nh khi tnh thue TNDN trong trng hp nay la 2 ty ong. Tai san co nh a c ang ky nguyen gia trch khau hao tai san co nh vi c quan thue la 2 ty ong. Viec nh gia lai tai san co nh ch e xac minh tnh trung thc cua nguyen gia tai san co nh ang ky trch khau hao. Ket qua nh gia la 2,3 ty a chng minh tnh chnh xac cua nguyen gia ang ky trch khau hao vi c quan thue. (20 iem)- Chi ph nh gia tai san co nh do cong ty chi tra. Chi ph nh gia cha co quy nh c quan thue se thanh toan nen cong ty se phai thanh toan va c tnh vao chi ph hp ly khi tnh thue TNDN cua nam giam nh tai san. (10 iem)Cau 4: Cty CP XD TM T&T co chc nang xay dng cong trnh va mua ban vat lieu xay dng. Trong nam 2006, Cty a ky 02 hp ong xay dng:- Hp ong xay dng nha xng theo gia xay dng bao gom ca nhan cong va vat lieu xay dng.

- Hp ong xay dng nha dan dung theo gia xay dng ch co tien nhan cong, vat lieu xay dng c ban theo hp ong mua ban vat lieu xay dng do Cty T&T va chu au t ky ket rieng.

Khi can bo thanh tra thue thanh tra quyet toan phat hien vat t Cty Cp T&T a s dung e xay nha xng vt qua nh mc hp ly va vat t ban cho nha dan dung cung vt qua nh mc vat t xay dng can nha dan dung nay. Phan vat t vt qua nh mc cua ca hai trng hp noi tren co c tnh vao chi ph hp ly khi tnh thue TNDN hay khong? Tai sao?

ap an Cau 4:

Hp ong xay dng nha xng phan vat t vt nh mc khong c tnh vao chi ph hp ly khi tnh thue TNDN. Khi xay nha xng, gia tr hp ong xay dng bao gom tien cong va vat lieu xay dng nen so vat lieu xay dng vt nh mc vat t xay dng khong c tnh vao chi ph hp ly theo Luat thue TNDN. (10 iem)Hp ong xay dng nha dan dung phan vat t vt nh mc c tnh vao chi ph hp ly khi tnh thue TNDN. Khi xay dng nha dan dung, gia tr hp ong ch la tien cong con vat lieu xay dng Cty T&T ban cho chu nha nen khong b khong che theo nh mc vat t xay dng, c tnh het vao gia von hang ban. (20 iem)Cau 5: Cty XNK Bnh Thuan ky hp ong nhap khau 200.000 lt xang A.90. Tren hp ong mua ban, gia nhap khau tnh theo gia CIF la 0,5 USD/lt. Ngoai ra, hp ong co ieu kien rang buoc khoi lng hang hoa giao nhan thc te co quyen tang hoac giam khong qua 0,03% th Cty XNK Bnh Thuan se thanh toan theo ung khoi lng quy nh tren hp ong. Khi Hai quan kiem hoa phat hien khoi lng xang thc te nhap khau 194.000 lt xang A.90 < 200.000 lt ke khai tren t khai hang hoa nhap khau va quy nh tren hp ong mua ban. Hai quan se xac nh khoi lng xang nhap khau e tnh thue nhap khau theo so lng thc te Hai quan a kiem tra hay so lng ke khai tren t khai hang hoa nhap khau? Tai sao?

ap an Cau 5:

Hai quan se tnh thue can c so lng hang hoa nha nhap khau ke khai ch khong tnh theo so lng hang hoa thc te do hai quan kiem hoa xac nh. (10 iem)Xang la mot hang hoa ac biet co thuoc tnh ly, hoa b hao hut t nhien trong qua trnh van chuyen. Hp ong mua ban a co quy nh cam ket ve ty le hao hut +(-) 0,03% va cam ket chap nhan thanh toan theo hp ong ky ket neu mc hao hut nam trong nh mc thoa thuan. Khi hai quan kiem hoa kiem tra hang, mc thc te kiem tra nam trong nh mc hao hut a thoa thuan trong hp ong va nha nhap khau se thanh toan theo so lng nhap khau tren hp ong ch khong tang hay giam theo ty le hao hut. Do o can c thong t hng dan Luat thue xuat nhap khau hai quan se tnh thue theo so lng tren t khai hai quan phu hp vi hp ong ky ket ch khong tnh theo so lng thc te kiem tra. (20 iem)Cau 6: Cong ty 100% von nc ngoai SUNNY mi thanh lap ngay 01/01/2007 thuoc d an c hng thue suat thue TNDN u ai 20% va c giam 50% thue TNDN phai nop 04 nam. Nam 2007 thu nhap chu thue TNDN cua cong ty SUNNY at mc 10 ty ong.

- Ke toan trng cua cong ty SUNNY ke khai mc thue TNDN ma cong ty SUNNY c u ai nam 2007 la 1 ty ong.

- Giam oc tai chnh cua cong ty SUNNY xac nh lai mc thue TNDN ma cong ty SUNNY c u ai nam 2007 la 800 trieu ong.

Theo ban 02 ket qua tren ung hay sai? Tai sao?

ap an Cau 6:

- Ke toan trng cong ty SUNNY xac nh mc thue TNDN cong ty nay c u ai la 1 ty ong la sai v ay mi ch la phan thue TNDN ma cong ty c giam 50% so thue phai nop: 50%x20%x10 ty = 1 ty ong. Ngoai phan giam 50% thue TNDN, cong ty SUNNY con c hng thue suat u ai 20% thay v 28% nh cac cong ty khac. (10 iem)- Giam oc tai chnh cua cong ty SUNNY xac nh lai mc thue TNDN ma cong ty SUNNY c u ai nam 2007 la 800 trieu ong la sai v ay mi ch la phan u ai thue suat t 28% xuong con 20%: (28% - 20%)x10 ty = 800 trieu ong. Ngoai phan thue suat u ai 20%, cong ty SUNNY con c giam 50% thue TNDN phai nop. (10 iem)- Mc thue TNDN cong ty nay c u ai: 50%x20%x10 ty + (28% - 20%)x10 ty = 1 ty + 800 trieu = 1,8 ty ong. (10 iem)