Download pdf - Chuong 1- Tong Quan Ve Thue

7/29/2019 Chuong 1- Tong Quan Ve Thue

1/19

MN HC

THU

ThS. Th Minh Dng


2/19

MC TIU CA MN HCTrang b nhng kin thc c bn v:

H thng lut thu ca Vit Nam1

2 K nng tnh ton s tin thu phi np

3 Th tc k khai, np thu vo ngn sch nh nc


3/19

TI LIU HC TP Sch, gio trnh chnh

[1] Gio trnh Thu trong kinh doanh v hch ton,NXB Ti chnh 2007 ca TS. HunhVitTn.

Ti liu thamkho

[1] Gio trnh thu - Nh xutbn ti chnh 2009[2] Cc Lutthu: GTGT, TNDN, TTB, XNK...

[3] CcNghnh, thng thngdn v vnbnv

chnh sch thu,


4/19

CHNG TRNH HC

NHNG VN C BN V THUTHU XUT NHP KHU

THU TIU TH C BIT

THU GI TR GIA TNG

THU THU NHP I VI NGI C THU NHP CAO

THU THU NHP DOANH NGHIP

CC LOI THU V PH KHC


5/19

CHNG I

NHNG VN C BN

V THU VIT NAM


6/19

Ni dung chng 1

1.1 Khi nim v phn loi thu

1.2 Cc yu t cu thnh vn bn lut thu

1.3 H thng thu, chnh sch thu Vit Nam hin hnh

1.4 B my t chc ca h thng thu thu Nh nc


7/19


1.1.1Khi nim

Thu l hnh thc ng gp theo ngha v do Lut quy

nh cho cc t chc v c nhn trong x hi np cho Nh nc

mt phn thu nhp ca mnh nhm p ng cc nhu cu chi tiu

ca Nh nc thch ng vi tng giai on pht trin ca i

sng kinh t x hi.

Chng1: Nhngvncbnvthu


8/19

1.1 Khi nim v phn loithu

1.1.2 Phn loithu

a) Cncvophngthcnhthu

- Thutrc thu: nhtrctip v thu nhp hay ti sncaitngchuthu( thuTNDN, TNCN,)

- Thugin thu: nh gin tip thng qua gi c hng ha,

dchv khi tiu dng( GTGT, TTB, XNK,)



9/19


1.1.2 Phn loithu

b) Cncvocsnhthu

- Thuthu nhp: thuTNDN, TNCN,

- Thutiu dng: GTGT, TTB, XNK,

- Thuti sn: Nh ca, tai, my mc, thitb, chng

khon



10/19


1.1.2 Phn loi thu

c) Cn c vo ch phn cp v iu hnh ngn sch

Bao gm:- Thu trung ng

- Thu a phng



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1.1.2 Phn loithu

d) Cnctheophngthcsdng

- Thutnghp: nh vo ttc cc thnhphncacsnh

thu m khng c trnghpngoil; khng c min, gimthu.

- Thuc lachn: chnhnhtnh vo mtcsnhthu,(

ThuTNCN,)



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1.2. Cc yu t cu thnh vn bn lut thu

1Tn gi 2

i

tngnpthu

3itngtnh thu


4Thusut

5Quy trnh

k khai

Thtcthu npthu


13/19

1.2 Cc yutcu thnh mtscthu

1.2.1 Tngi

Tn gicamtscthuthngphn nh ni

dung chnh ca n v phnbitvinhngloi

thu khc.



14/19

1.2 Cc yu t cu thnh mt sc thu

1.2.2 i tng np thu

Ngi c Ngi em tin thu

gi l TNT. np vo NSNN

L nhng c nhn hoc php nhn c trch nhim phi np

thu cho Nh nc theo lut php quy nh.



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1.2.3itngtnh thu

- TTT ch r nhthu vo ci g: hng ha, thu nhp hay ti

sn,L nhngcnc xc nhstinthuphinp.

- MiLutthu c itng tnh thu ring.

- Cho v d?(lm ngdn file)

- Phnbit TNT v TTT?(lm ngdnn file ra kq)



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1.2.4Thusut

L linh hncamtscthu, thhinmcng vin caNh nc trn 1 nvcaitng tnh thu.

u, nhcim?


THU SUT

Tuyti Tngi (%)


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1.2.5 Quy trnh k khaithtc thu npthu

V k khai: TNT t k khai theo mu quy nh( tkhai), theo

nhk v thihnphinptk khai thu cho cquan thu.

Vnpthu: Quy nhnp u, npbng g, thi gian npthu

v x l viphm( nu c)

Vmin, gimthu: yutngoilc quy nh trong scthu.



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Gm cc sc thu ch yu

- Thu GTGT(03/06/2008)

- Thu TTB(14/11/2008)

- Thu XK, NK(14/06/2005)

- Thu thu nhp doanhnghip(03/06/2008)

- Thu thu nhp c nhn(21/11/2007)

- Thu s dng t nngnghip(10/07/1993)

- Thu nh t

- Thu ti nguyn(25/11/2009)

- Thu mn bi

1.3 H thng thu, chnh sch thu Vit Nam hin hnh


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1.4 B my t chc ca h thng thu thu Nh nc


i vi c quan qun lthu ni a

TngCcthu

Cc Ccthuaphng

Cc chi ccthu

i vi c quan qun l thutrong hot ng xut nhp khu

TngCcHi quan

CcHi quan tnhhoc lintnh, TP trcthuc TW,

Hi quan cakhu, i

kim sot Hi quan