THU TNDN HON LI

BO GIAO DUC & AO TAOTRNG AI HOC KINH TE

GIANG VIEN : PGS- TS. NGUYEN XUAN HNG

2I- Nhng vn chung

Chi ph thuthu nhp hoan li =

Chnh lch tm thi

Thue suat thue thu nhpX

Chi ph thu TN DN =

Chi ph thu thu nhp hin hanh

Chi ph thu thu nhp hoan li+/-

Chi ph thuthu nhp hin hanh

=Thu nhp chu thu

Thue suat thue thu nhpX

3Bn cht thu hon li

Pht sinh t cc chnh lch tm thi gia kton v thu

Thu TNHL dng : iu chnh thu TN phi np Phn nh CL gia s thu theo cch tnh ca thu

v theo KTNhm xc nh ng kt qu li , l ca DN ti thi im hin ti , phn nh trung thchn v kt qu hot ng v tnh hnh tichnh ca doanh nghip.

4Chnh lch vnh vin

pht sinh t cc khon doanh thu, thu nhpkhc, chi ph c ghi nhn vo li nhunk ton nhng li khng c tnh vo thunhp, chi ph khi xc nh thu nhp chuthu ca doanh nghip.

V d:+ Thu nhp t c tc c chia+ Tin pht khng c php lut v thu cho

php khu tr+ Chi ph khng c ho n

5Chnh lch tm thi

chnh lch pht sinh do s khc bit v thiim doanh nghip ghi nhn thu nhp hocchi ph v thi im php lut v thu quynh tnh thu nhp chu thu hoc chi ph ckhu tr khi thu nhp chu thu.

V d:+ Chi ph trch trc+ Chi ph khu hao

6Phn loi chnh lch tm thi

Chnh lchk ton v thu

Chnh lch tm thi phi chu

thu

Chnh lchtm thi

c khu tr

7CLTT c khu tr

Hng thuhi trongtng lai

N phithu

CLTTc

khu tr

Ti sn thu hon li

!"

8CLTT c khu tr

#$%%&

'(

)*!%+, -.*!%+/"

'(

)*!0 -.*!/"

1

%+%23456789%2:;:!=?@A*!B2

Ga tr c khu trchuyn sang nm sau ca cac khon l tnh thu va u ai thu

cha SD

9Tnh hung 1

Chnh lch tm thi c khu tr: 100 0= 100Ti sn thu hon li: 100 x 28% = 28

Chi ph trch trc 100theo dn tch

CP phi tr = 100

K ton

Thu ch chp nhnkhi thc chi

CP phi tr = 0

Thu

10TI SN THU THU NHP HON LI

!"" !"" !"" !""

!"!"!"!"

!"! !"! !"! !"! !!!!

! ! ! !

"#$"#$"#$"#$%!%!%!%!

&&&&

&'&'&'&' &(&(&(&(

)*)*)*)*#+'#+'#+'#+',,,, ((((

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11HON NHP THU THU NHP HON LI

!!!! !"! !"! !"! !"!

!"!"!"!"

!"" !"" !"" !""

(1) thu TN phi np theo Q ca thu

))))

))))

++++----

.#$.#$.#$.#$%!%!%!%!

12

CLTT phi chu thu

Np thutrong

tng lai

N phitr

CLTTphi chu

thu

Thu hon li phi tr

!

13CLTT phi chu thu

#$%%&

'(

)*!%+0 -.*!%+/"

'(

)*!, -.*!/"

####

####

1#$#$#$#$

14Tnh hung 3

Chnh lch tm thi phi chu thu: 200 100= 100Thu hon li phi tr: 100 x 28% = 28

Nguyn gi 1000,khu hao 10 nm

TSC = 100

K ton

Nguyn gi 1000,khu hao 5 nm

TSC = 200

Thu

15

X l k ton

Ti khon TK 243 Ti sn Thu TNDN hon li TK 347 Thu TNDN hon li phi tr TK 8211 Chi ph Thu TNDN hin hnh TK 8212 Chi ph Thu TNDN hon li

3

16THU THU NHP HON LI PHI TR

!"" !"" !"" !""

!"! !"! !"! !"!

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&&&&

////))))

! ! ! !

""""

&&&&

&'&'&'&'

&(&(&(&(

)*)*)*)*#+'0(#+'0(#+'0(#+'0(

%CDEFE/G4H678.?I0CJ3KLM*!C%

))))

17HON NHP THU THU NHP HON LI

!!!! !"! !"! !"! !"!

!"!"!"!"

!"! !"! !"! !"! &&&&

++++----

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++++----

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18Bng cn i k ton Ti sn

Tai san dai han MS

TS dai han khac 260

CP tra trc DH 261

TS thue TN hoan lai 262

TS DH khac 268

Thuyet minh V.21TK 243

19Bng cn i k ton N phi tr

N dai han MS

Phai tra DH ngi ban 331

Phai tra DH noi bo 332

Phai tra DH khac 333

Vay va n DH 334

Thue TN hoan lai phai tra 335 Thuyet minh V-21TK 347

20Bo co KQHKD

....

Tng li nhun k ton trc thu 50

Chi ph thu TNDN hin hnh 51

Chi ph thu TNDN hon li 52

Li nhun sau thu TNDN 60

TK 8211

TK 8212

21

Bng cn i k ton

Tai san dai han

TS dai han khac

CP tra trc DH

TS thue TN hoan lai 75

TS DH khacTK 243

N dai han

Phai tra DH ngi ban

Phai tra DH noi bo

Phai tra DH khac

Vay va n DH

Thue TN HL phai tra 25 TK 347

22

Bo co KQHKD

....

Tng li nhun k ton trc thu 1000

Chi ph thu TNDN hin hnh 350

Chi ph thu TNDN hon li (50)

Li nhun sau thu TNDN 700

TK 8211

TK 8212

23Trnh by trn s sch

Xc nh Thu TN hon li phi tr Bng xc nh CLTT phi chu thu (Bng 1) Bng xc nh Thu TNDN hon li phi tr (Bng 2)

Xc nh Ti sn thu TNDN hon li Bng xc nh CLTT c khu tr (Bng 3) Bng theo di chnh lch tm thi cha s dng (Bng 4) Bng xc nh Ti sn Thu TNDN hon li (Bng 5)

Bng xc nh chnh lch tm thi chu thuNm............

STT Chnh lch tm thi chu thu pht sinh trong nmTng Gim

Din gii PS t cc giao dch nm hin

hnh

PS do p dng hi

t/iu chnh hi t

HN t cc giao dch nm

hin hnh

HN do pp dng

/iu chnh hi t

1 2 3 4 5 6I Chnh lch tm thi

pht sinh1 Pht sinh t...

.....

II Chnh lch tm thic hon nhp

1 Hon nhp do.......

Tng cng X Y Z T

Bng 1

Bng xc nh thu thu nhp hon li phi trNm....

Din gii

Chnh lch tm thi chu thu trong nm Thu

sut

(%)

Thu TNDN hon li phi tr c ghi nhn

trong nm

Thu TNDN hon li phi tr c ghi gim (Hon nhp) trong nm

Tng GimChnh lch

Tng Gim

Vo CP thu

TNDN hon li

Vo vn CSH

Vo CP thu

TNDN hon li

Vo vn CSH

A 1 2 3 4 5 6 7 8 91. PS hocHN t ccgiao dchtrong nm

X Z X-Z Z-X

2. PS t vicp dng/iuchnh hi t

Y T Y-T T-Y

Cng A B C D

Bng 2

Bng xc nh chnh lch tm thi c khu trNm............

STT Chnh lch tm thi c khu tr pht sinh trong nmTng Gim

Din gii PS t cc giao dch nm hin

hnh

PS do p dng hi

t/iu chnh hi t

HN t cc giao dch nm

hin hnh

HN do pp dng /iu chnh hi t

1 2 3 4 5 6I Chnh lch tm thi

pht sinh1 Pht sinh t...

.....

II Chnh lch tm thic hon nhp

1 Hon nhp do.......

Tng cng X Y Z T

Bng 3

Bng xc nh ti sn thu thu nhp hon liNm....

Din gii Chnh lch tm thi c khu tr trong

nm

Cc khon l tnh thu

Cc khon u i thu

Thu sut

(%)

Ti sn thu TNDN hon li c ghi nhn trong nm

Ti sn thu TNDN hon li c hon nhp

trong nmT G

Chnh lch

T G T G T G Gim CP thu

TNDN hon li

Tng Vn CSH

Tng CP thu

TNDN hon li

Gim vn CSH

A 1 2 3 4 5 6 7 8 9 10 11 12 131) PS tcc giaodch trongnm hinti

X Z

2) PS tvic pdng iuchnh hit

Y T

Cng

Bng 5

Bng theo di chnh lch tm thi c khu tr cha s dngNm.......

Chnh lch tm thi c khu tr cha s dng

STT

Din gii Pht sinh t cc giao dch

trong nm

Pht sinh t vic p dng hi tthay i chnh sch k ton v iuchnh hi t cc sai st pht sinh tcc nm trc

1 Pht sinh t...2 Pht sinh t...3 Pht sinh t...

.....

Cng

Bng 4