Chuong III - Thue Gtgt

8/2/2019 Chuong III - Thue Gtgt

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CHNG III: THU GI TR GIA TNG


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NI DUNG

I. Giithiuvlchs p dngthu GTGT

II. Mts khi nimvthu GTGT

III. Ni dung cbncathu GTGTIV. Phng php tnh thu

V. Chmingimthu v hon thu

VI. ng k, k khai, npthu v quyt ton thu

VII. Khiuni v x l vi phm

VIII.iukincnthit cho vic p dngthu GTGT


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I. Gii thiu v lch s p dng thu GTGT

1. Ngungc ra i v qu trnh pht trin

Btnguntthu doanh thu Php Nm 1920: nh vo tng khu ca qu trnh sn xut Trng lp

thu, thunhchng ln thu, cng nhiu khu th cng chunhiuthu.

Nm 1936: nh vo khu cui cng ca qu trnh sn xut (khi snphmca vo lu thng lnu) trnh cnhchngthunhng thu thuchm.

1948: nh vo gi tr gia tng qua cc khu ca qu trnh snxut,vittt l TVA, cn Mgi l VAT (Value Added Tax)

1954: p dng chnh thcthu GTGT ti Php ivi ngnh snxutv thngnghip bn bun. 1968: thu GTGT c p dng v chnh thc c hiulc trong clnh

vc bn l hng ha v cung cpdchv. n nay: c hn 120 quc gia p dngthu GTGT (trThySv

Hoa K)Tmhiu v sao?


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I. GII THIU V LCH S P DNG THU GTGT

2. Qu trnh p dngthu GTGT Vit Nam Nm 1971: p dngthu doanh thu

Nm 1993: th im p dng

Nm 1997: thng qua lutthu GTGT s 02/1997/QH9 Nm 1999: lutthu GTGT s 02/1997/QH9 c hiulc

Nm 2003, 2005, 2008: 3 lnsaib sung v ban hnh nghnh, thng thngdn thi hnh.


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H thng vn bn php l quy nh, iu chnhv thu GTGT Vit Nam

Lutthu GTGT s 02/1997/QH9 c thng qua vo ngy 10/5/1997, c

hiulc ngy 1/1/1999. Lutsai,b sung mtsiucalutthu GTGT s 07/2003/QH11

thng qua ngy 17/6/2003, c hiu lc thi hnh 1/1/2004.

Lutsai,b sung mtsiucalutthu GTGT s 57/2005/QH11ngy 29 thng 11 nm 2005, c hiulc ngy 1/1/2006.

Lutthu GTGT s 13/2008/QH12 ngy 03 thng 06 nm 2008, c hiulc thi hnh vo 1/1/2009

Nghnh 148/2004/N-CP ngy 23/7/2004

Nghnh 156/2005/N-CP ngy 15/12/2005

Thng t 120/2003/TT-BTC ngy 12/12/2003 Thng t 84/2004/TT-BTC ngy 18/8/2004

Thng t 32/2007/TT-BTC ngy 9/4/2007

Thng t 30/2008/TT-BTC ngy 10/5/2008


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II. MT S KHI NIM THU GTGT

1. Gi tr gia tng

L gi trtng thm ivimtsnphm hng ha hocdchv do cssnxut,chbin, bun bn tc ng vo nguyn vt liu th hayhng ha mua vo, lm cho gi trca chng tng ln.

L s chnh lchgiagiura v giuvo do nv kinh tto

ra trong qu trnh snxut, kinh doanh dchv. GTGT c th tnh bng:

Phng php cng: Gi tr gia tng = tincng/lng + linhun

Phng php tr: GTGT = Ga u ra Gi u vo.


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2. Thu GTGT (VAT)

Thu GTGT l thunh trn khon gi trtng thm ca hng ha, dchv phtsinh tng khu trong qu trnh tsnxut,lu thng n tiu dng.

Vdtngqutvcchvn hnhthu GTGT: Gismtsnphm hng hat khu snxutu tin n khu cui cng phi tri qua 4 nh snxut kinhdoanh A, B, C, D. Thusutthu GTGT casnphm l 10%. Hy in cc gi

tr vo bng sauA B C D

Gi bn hng cha c thu GTGT $100 $120 $150

Thu GTGT pht sinh --- --- ---

Gi bn c thu GTGT --- --- --- ---

Thu GTGT phinp --- --- --- ---

Tngtinthu GTGT ---


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V d 1: c ch vn hnh ca thu GTGT

A B C D Gi bn hng cha c thu GTGT $100 $120 $150 Thu GTGT pht sinh $10 $12 $15 Gi bn c thu GTGT $110 $132 $165 $165 Thu GTGT phinp $10 $2 $3 $15 Tngtinthu GTGT $15

Vy: Nu D l ngi tiu dng cui cng th s thu GTGT m D phichu l:$15. Ktlun: Thu GTGT do ngi tiu dng chu, cn cc tchc A, B, C ucng

thu GTGT vo gi bn, bn thn mi khu chphinpthu GTGT chnh lchdng vo NSNN.

Nu trong trnghp v d trn, C xutkhu hng ha ra nc ngoi th thuGTGT khu C l: $ 150 x 0% = $ 0 (Do thusut thu GTGT hng ha xutkhu l 0%).

Sthu GTGT C phinp: $ 0 $ 12 = - $ 12 (Stin ny sc hon li,hockhutrthu GTGT, tc l doanh nghip C sc hon li $ 12 hockhutrthu trong ck kinh doanh).


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3. c im ca thu GTGT

ThuGTGT lscthutiu dngnhiugiaion khng trnglp ThuGTGT c tnh trunglp kinhtcao

L yutcng thm ngoi gi bn cangi cung cp hng ha, dchv.

Thu GTGT khng bnhhng trc tipbiktqu kinh doanh canginpthu.

ThuGTGT lmtscthuthucloithugin thu

Gnh nngthuchuyntnginpthu sang ngichuthu

Thuccng vo gi c hng ha, dchv

ThuGTGT c tnhchtlythoi sovithunhp

Khng phn bitngi c thu nhp cao hay thpuphichus thunhnhau

Ngi no c thu nhp cao hn th t l thuphinp trn thu nhp li thphn v ngcli.


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4. u im v nhc im ca thu GTGT4.1 u im

a) Khcphcchnchthunhchnglnthu

Vd:Qu trnh chbin qua cc khu (n gi), thusutu l 5%Bng (20.000) Si (28.000) Vi (35.000) o (48.000)

Cc khu Thu doanh thu (/sn phm) Thu GTGT (/sn phm)

Bng 20.000 x 5% = 1.000 20.000 x 5% = 1.000

Si 28.000 x 5% = 1.400 8.000 x 5% = 400

Vi 35.000 x 5% = 1.7500 7.000 x 5% = 350

o 48.000 x 5% = 2.400 13.000 x 5% = 650

Tng thu 6.550 2.400

Ktlun: Trong thu DT, thu khu sau nhchng ln khu trc.

Trong thu GTGT: hn ch ny c khc phc bi thu GTGT khngnh trn ton b gi tr hng ha v chnh vo phn gi tr gia tng qua

cc khu v chabnhthu.


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4. u im v nhc im ca thu GTGT4.1 u im

b) Phm vi pdngln Gingvithu doanh thu: u p dngivittc cc hng ha, dch

v.

c) iuchnh,qun l v hnh thuthuddng

Gnh nngthucchuyntnginpthu sang ngichuthu Ngichuthu khng cmnhn gnh nngthumt cch trctip

d) Gp phnkhuyn khchxutkhuvhnchnhpkhu

Thusut 0% ivi hng ha xutkhu

Thu thu GTGT khi nhpkhu hng ha, dchv


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4. u im v nhc im ca thu GTGT4.2 Nhc im

a) Chi ph hnh thuln: dophm vi pdnglnb) Qun l v yucuvhch tonphctp

Yu cuphi c ha n,chngt trong hng ha

Theo di thuu ra, u vo khutrthu

c) Trnluthupht sinh Trnluthu khu nhpkhu khi khng k khai ng gi trhi quan

Lm gibchngtc hon thu GTGT

d) Tnh cngbngcha cao

Vicnhthu khng phthuc vo thu nhpcangichuthu Ngi thu thpcngnhngi c thu nhp cao uphichuthunh

nhau khi tiu dng snphm.


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III. NI DUNG C BN CA THU GTGT

1. i tng np thu Lut thu GTGT qui nh: T chc, c nhn, sn xut, kinh doanh hng

ha, dch v chu thu (gi chung l c s kinh doanh) v t chc cnhn khc nhp khu hng ha chu thu (gi chung l ngi nhpkhu) l i tng np thu GTGT. C th:

Doanh nghip Nh nuc Doanh nghip c vn u t nc ngoi v bn nc ngoi tham gia hp tc

kinh doanh theo lut u t nc ngoi

Doanh nghip t nhn, cng ty TNHH, cng ty c phn

Cng ty, t chc nc ngoi hot ng ti Vit nam

Cc t chc kinh t ca t chc x hi, t chc x hi chnh tr, cc n vs nghip

Nhng ngi kinh doanh c lp, h gia nh, cc c nhn hp tc kinh doanh


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2.itngchuthu

Hng ha dchv dng cho snxut, kinh doanh v tiu dng Vitnam l itngchuthu GTGT, tr cc itng quy nhtiiu 5,lutthu GTGT s 13/2008/QH12.

3.itng khng thucdinchuthu

Lut 1999: 26 nhm mt hng Lut 2004: 28 nhm mt hng

Lut 2008: 25 nhm mt hng

Q:i tngkhng thucdinchu thu thng lnhngnhm hng

no?


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III. NI DUNG CBNCATHU GTGT

3. itngkhngthucdinchuthu

1. Sn phm trng trt, chn nui, nui trng thy sn cha ch binthnh cc snphm khc hocch qua sch thng thngca cc tchc, c nhn tsnxut v bn ra v khu nhpkhu

2. Snphm l gingvt nui, ging cy trng, bao gmtrngging, conging, cy ging,htging, tinh dch, phi, vtliu di truyn.

3. Ti, tiu nc; cy, bat; no vt knh, mngningphcv

snxut nng nghip; dchv thu hochsnphm nng nghip.

(Lutnm 1999: Hng ha, dchvthucdinchuthuTTB khngphi np thu GTGTkhuchu thu TTB lut2004 b

mcny)


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3. i tng khng thuc din chu thu

4. Snphmmuicsnxuttncbin,muimt nhin, muitinh, mui i-t.

(Lutnm 2004:Thitb, my mc,phngtinvntichuyn dng

nm trong dychuyn cngngh vvttxydngthucloitrong

ncchasnxutc, cnnhpkhutotisncnhca

doanhnghipLutmib - 10%

My bay, dn khoan, tu thu thucancngoi loi trongnc

chasnxutcdng chosnxut, kinh doanh

Thit b, my mc, ph tng thay th,phng tinvn tichuyn

dng vvttcnnhpkhutin hnhhotngtmkimthm

d, phttrindu kh m trongncchasnxutc)


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III. NI DUNG C BN CA THU GTGT3. i tng khng thuc din chu thu

5. Nh thucshu nh nc do Nh nc bn cho ngiang thu.

6. Chuynquynsdngt.

7. Bohim nhn th,bohimngihc,bohimvt nui, bohimcy trng v ti bohim.

8. Dchvcp tn dng; kinh doanh chng khon;chuynnhngvn;

dchv ti chnh phi sinh, bao gm hon i li sut,hpngkhn,hpngtng lai, quynchn mua, bn ngoit v cc dchv ti chnh phi sinh khc theo quy nhca php lut.


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III. Ni dung c bn ca thu GTGT3. i tng khng thuc din chu thu

9. Dchv y t,dchv th y, bao gmdchv khm bnh,chabnh,

phng bnh cho ngi v vt nui.

10. Dch v bu chnh, vin thng cng ch v In-ter-net ph cp theochng trnh ca Chnh ph.

(Lut2004:Hotngvn ha, trin lm v thdc th thao khngnhmmcch kinh doanh, biudinLutmib 5%)

11. Dchvphcv cng cngvv sinh, thot ncngph v khudn c; duy tr vn th, vn hoa, cng vin, cy xanh ngph,

chiu sng cng cng; dchv tang l.12. Duy tu, sacha, xy dng bng ngun vn ng gp ca nhn

dn, vn vin tr nhn o i vi cc cng trnh vn ha, nghthut, cng trnh phcv cng cng,cshtng v nh cho i

tng chnh sch x hi.


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13. Dyhc,dyngh theo quy nhca php lut.

14. Pht sng truyn thanh, truyn hnh bng ngun vn ngn sch nhnc. 15. Duy tu, sa cha, xy dng cc cng trnh vn ha, nghthut, cng trnh phcv cng cng,csh tng v nh tnh nghabngngunvnng gp ca nhn dn v vnvintr nhn o

15. Xut bn, nhp khu, pht hnh bo, tp ch, bn tin chuyn ngnh,sch chnh tr, sch gio khoa, gio trnh, sch vnbn php lut, schkhoa hc - kthut, sch in bngch dn tcthius v tranh, nh, pphch tuyn truyncng,kcdidngbnghoca ghi ting, ghihnh, dliuint; in tin.

16. Vnchuyn hnh khch cng cngbng xe but, xe in.



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17. My mc, thitb,vt t thuc loi trong ncchasnxutccnnhpkhusdng trctip cho hotng nghin cu khoahc, pht trin cng ngh; my mc, thit b, ph tng thay th,phngtinvnti chuyn dng v vttthucloi trong ncchasnxutccnnhpkhutin hnh hotng tm kim,thmd, pht trinmdu, kh t; tu bay, dn khoan, tu thuthucloitrong ncchasnxutccnnhpkhuto ti sncnhcadoanh nghip, thu canc ngoi sdng cho snxut, kinh doanhv cho thu.

18. V kh, kh ti chuyn dng phc v quc phng, an ninh.



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19. Hng ha nhpkhu trong trnghpvintr nhn o,vintr khng hon

li; qu tng cho c quan nh nc,tchc chnh tr,tchc chnh tr - x hi,t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi - nghnghip,nvv trang nhn dn; qu biu, qu tng cho c nhn tiVit Namtheo mc quy nhca Chnh ph; dng ca tchc, c nhn nc ngoitheo tiu chun min tr ngoi giao; hng mang theo ngi trong tiu chunhnh l minthu.

Hng ho, dchv bn cho tchc, c nhn nc ngoi, tchcquctvintrnhn o,vintr khng hon li cho Vit Nam.Hng ho bn cho tchcquct, ngi nc ngoi vin tr nhn o, vin tr khng hon li cho VitNam;

20. Hng hochuyn

khu,

qucnh

qua lnhth

Vit

Nam; hngtm

nhpkhu, ti xutkhu; hng tmxutkhu, ti nhpkhu;nguyn liunhpkhusnxut, gia cng hng ho xutkhu theo hpngsnxut, gia cng xutkhu k ktvi bn nc ngoi; hng ho, dchvc mua bn gianc ngoi vi cc khu phi thu quan v gia cc khuphi thu quan vi nhau.



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21. Chuyn giao cng ngh theo quy nhcaLutchuyn giao cng ngh; chuyn

nhngquynshu tr tu theo quy nhcaLutshu tr tu; phnmmmy tnh.

22. Vng nhpkhudngthi,mingchacch tc thnh snphmmngh, trang sc hay snphm khc.

23. Snphmxutkhu l ti nguyn, khong sn khai thc chachbin theoquy nhca Chnh ph.

24. Sn phm nhn to dng thay th cho b phn c th ca ngi bnh;nng, xe ln v dngc chuyn dng khc cho ngitn tt.

25. Hng ha, dchvca c nhn kinh doanh c mc thu nhp bnh qun thngthphnmclngtithiu chung p dngivitchc, doanh nghip trongnc.

Cs kinh doanh hng ha, dchv khng chuthu gi tr gia tng quy nhtiiu ny khng ckhutr v hon thu gi tr gia tngu vo, trtrnghp p dngmcthusut 0% quy nhtikhon 1iu 8 caLut ny.



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IV. Cc phng php tnh thu GTGT

1. Cc phng php tnh thu

Phng php 1: cng trc tip Thu GTGT = thu sut x (tin cng + li nhun)

Phng php 2: cng gin tip Thu GTGT = (thu sut x tin cng) + (thu sut x li nhun)

Phng php 3: tr trc tip/tnh trc tip trn GTGT Thu GTGT = thu sut x (gi u ra gi u vo)

Phng php 4: tr gin tip/khu tr thu Thu GTGT =Thu GTGT u ra Thu GTGT u vo


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1. Cc phng php tnh thu GTGTPhng php khu tr

Thu GTGT u ra = x

Thu GTGT u vo(=) tng s thu GTGT ghi trn ho n GTGT muahng ha, dch v (bao gm c ti sn c nh) dng cho sn xut, kinhdoanh hng ha, dch v chu thu GTGT

Gi tnh thu cahng ho, dich vchuthu bn ra

Thu sut thuGTGT ca hngho, dchv


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2. Cnc tnh thu: Thusut v gi tnh thu

2.1 Thusut Nm 1999: Lutthu cn bao gm 4 mcthusut: 0%, 5%, 10%, 20% Nm 2004: Bmcthusut 20% Nay: 3 Mcthusut+ 0%: Hng xutkhu; vntiquct

+ 5%: HHDV l u vo casnxut nng nghip; nhngmt hng thityu(15 nhm trong lut 2008)+ 10%: Thusutphdng Vd:

Mtcs A nui ln, bn lnhi cho mt doanh nghip B gitmln: Cs Akhng phinpthu GTGT.

Doanh nghip B gitmln khng chbin thnh cc snphm khc m ch bntht x, thtlc,.. thi phinpthu GTGT vithusut 5% .

Nu doanh nghip B gitm ln v chbin thnh gi ch,ththp,... v bn rath phinpthu GTGT vithusut 10%.


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2.2 Gi tnh thu

a-ivi hng ha, dchv do cs SX, KD bn ra hoc cung ng

cho itng khc: l gi bn cha c thu GTGT.ivi hng ha, dchvchuthuTTB: l gi bn c thuTTBnhngcha c thu GTGT.

b- ivi hng ha NK: l gi NK ticakhucng (+) vi thunhpkhu(nu c), cng (+) thuTTB(nu c).

Vd: Tngcng tytnghp Hnhpkhu 10chicxe my nguynchic.Gi nhp khu ti ca khu (gi CIF) l 26.000.000/chic; Thu sutthunhpkhu l 60%.

Gi tnh thu GTGT ca xe my nhp khu ny l:

26.000.000 x 1,6 = 41.600.000

Thu GTGT phi np l:

10%x 41.600.000/c x 10 chic = 41.600.000

Trng hp: c min gim thu nhp khu? B tn tht trong qutrnh vn chuyn?


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Hng nhp khu

Gi CIF Thu NK

Gi tnh thu GTGT Thu GTGT

Gi thnh

Gi CIF Thu NK

Gi tnh thu TTB Thu TTB

Gi thnh

Gi tnh thu GTGT Thu GTGT


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2.2 Gi tnh thu

C - Nu dch v do pha nc ngoi cung ng cho cc i tng tiu

dng Vit Nam th gi cha c thu GTGT c xc nh theo hpng.

Nu trong hpngli khng xc nhcthsthu GTGT th gi tnhthu GTGT l dchv m pha Vit Nam phitr cho pha nc ngoi.

Vd: Cng tythngmiX thumtcng tyncngoi vokim ton,

gi thanh ton theohpngphitr cho cng tykim tonncngoil 500triung. Vygi tnhthu GTGTca cng ty Xvdchv ny l500triungvthu GTGTphinp l 50triung.

d- Snphm, hng ha, dchv dng trao i, tiu dng nib,biu, tng, cho: gi tnh thu ca hng ha, dch v cng loi hoctngngtithiim pht sinh cc hotng ny.

Ch :Nu hng ha lunchuynnib tip tcqu trnhsnxuttrong mt c s snxut kinh doanh th khngphi tnh v np thuGTGT


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2.2 Gi tnh thu

e- ivihotng cho thu ti sn gi tnh thu l gi cho thu cha cthu.

Nu cho thu trong nhiu k m tin thu tr cho tng k, hoc tr trc chonhiuk th gi tnh thu GTGT l stintr(tr cho k ny hoctrtrc chok sau).

Gi tnh thu GTGT cn bao gmc cc khon chi trdi hnh thc khc nh

cho thu nh c thu tin hon thin,sacha nng cp nh cho thu theo yucuca bn thu.

Vd: Cng ty X cho thumtngi nh. Hpngghi r:

Thihn thu l 5nm

Tin thu l 100triung/nm

Bn cho thuphinngcp nh cho thu hngnmvichi ph l 10triung;chi ph ny bn thustr tonb cngvistin thu nh.

TH1:tr hngnmgi tnhthu l 110triu

TH2:trtrcctonbgi tnhthu l 550triu

TH3: ?


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2.2 Gi tnh thu

- ivi hng bn theo phng thc tr gp, trchm l gibn ca hng ha tnh theo gi bn trmt ln, khng tnh theostintrtngk.

Vd:Mtca hng bn xe mytr gp:Nutr ngay thngimuaphitrvigi 24.500.000.

Nu mua theophng thc tr gp th ngi muaphi tr ngay9.000.000. S cn li tru trong 24 thng, mi thng l 800.000ng.Tngstin mngimuaphithanh ton l:

9.100.000+ (800.000x 23) = 27.400.000

Gi tnhthu GTGT mca hngphinpchl: 24.500.000.


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2.2 Gi tnh thu

f -i vi gia cng hng ha l gi gia cng cha c thu, bao gm:

tin gia cng, tin nhin liu, ng lc, vt liu ph v cc chi phkhc gia cng.

V d: C s B nhn gia cng l hng may mc vi tng chi ph bao gm:

Nhn cng : 150 triu ng in, nc : 15 triu ng

Xng du : 25 triu ng

Vt liu ph : 5 triu ng

Tng cng : 195 triu ng

Vy gi tnh thu trong trng hp ny l 195 triu ng.


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2.2 Gi tnh thu

g -i vi hot ng xy dng v lp t th gi tnh thu GTGT l gixy dng, lp t cha c thu GTGT (khng phn bit c bao thuhay khng c bao thu vt t, thit b).

V d: Cng ty xy dng A nhn thu xy dng mt khu nh vi tng d

ton cng trnh (cha c thu GTGT) l 800 t ng vi phng thc chakho trao tay.

Sau khi hon thnh, cng ty A giao cng trnh cho bn A. Vy gi tnhthu GTGT trong trng hp ny l 800 t ng.

Nu thanh ton theo tng hng mc cng trnh, th gi thanh ton tnghng mc cng trnh l gi tnh thu GTGT.


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2.2 Gi tnh thu

h - ivihotng kinh doanh btngsn l gi bn btngsncha c thu GTGT, tr gi chuynquynsdngthoctinthu tphinp NSNN.

i -ivihotngi l, mi gii mua bn hng ha v dchvhng hoa hng l tin hoa hng thu ct cc hotng ny chac thu GTGT.

V d C s A lm i l bn Tivi vi t l hoa hng l 1,5% trn doanhs. Trong thng c s ny bn c 50 chic, gi cha c thu

GTGT l 3.000.000/chic. Vy gi tnh thu ca dch v ny l:

50 chic x 3.000.000/chic 1,5%= 22.500.000


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2.2 Gi tnh thu

k -ivi hng ho, dchv c tnh c th dng cc chngtnhtem bu chnh, v ccvnti, v xskinthit,... gi thanh tonl gi c thu GTGT, th gi cha c thu GTGT c xc nhnh sau:

Gi cha c thu Gi thanh ton

1+ thu sut=

Vd: Khi chng ta rabuin,gi100bcth,micon tem gi800x 100 = 80.000.

Gicha cthu80.000 /(1+ 0,1) = 72.727


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2.2 Gi tnh thu

ividchv du lch theo theo gi trn gi th gi tnh thu GTGT l gitrn gi tri cc khng phichuthu GTGT nh v my bay t VN ranc ngoi v ngcli, cc chi ph nilithm quan nc ngoi.

Vd Cng ty dulch HNthchinhpnga khch dulchtVNiTrungqucvigitrn gi 400USD. Cng typhichitr cho cng ty dulch Trungqucchi phca khch dulchtiTrungqucl 200USD, tinv my bay khhi VN-TQ l 150 USD. Nhvydoanh thu chu thuGTGT l 400-200-150=50USD.

Thu GTGT : 50x10%/(1+10%) = 4,5USD/khch


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2.2 Gi tnh thu

ivi sch bo tp chc bn theo gi pht hnh (gi ba) th

gi bn c tnh l gi c thu. Nu bn khng theo gi bath thu GTGT tnh trn gi bn ra.

V d Nhxut bn bn sch cho cng ty pht hnh sch. Gi ba l10.000, ph pht hnh 25%.

khuxutbn:

Gi tnhthu: (10.000 - 10.000x25%)/(1+5%) =7.143

Thu GTGT = 7.143x5%=357,2

khu pht hnh Gi tnhthu: 10.000/(1+5%) =9.524

Thu GTGT = 9.524x5%=476,2


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Page 38

2.2 Gi tnh thu

l -ivihotngvnti,bcxp, gi tnh thu GTGT l gi cc

vnti,bcxpcha c thu GTGT. Vd: Cng ty XNK A thu cng tyvntiBchuyn container sangHng

kng. Hngcngvo contiHN.

Chi phvimicontainernhsau:

THNxungHPbngt: 1.200.000

THP sang HKbngtubin: 2.250.000

Doanh thu vntiquct (doanh thu thu cthotngvntinc ngoi v tVit Nam inc ngoi) l itng khng chu

thu GTGT. VyCng ty A phi tnh thu GTGT 10% i vi vn chuyn ni a =

120.000v 0%ivivnchuynquct:

Phng php khu tr thu


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Page 39

Phng php khu tr thuCc trng hp c khu tr

Thuu vo ca hng ha, dchv dng cho snxut, kinh doanh hng ha dchvchuthu GTGT th ckhutr ton.

Trnghpcs kinh doanh 2 mt hng: mtmt hng chuthu GTGT v mtmt hng khng chu thu GTGT, nhng khng hch ton ring c thu u vo chotngloimt hng, th thu GTGT u vo ckhutr theo tl (%) trn doanh s bnra ca hng ho, dchv chiu thu GTGT so vitng hng ho, dchv bn ra trong thngcac hai loimt hng.

Trnghpthu GTGT u vo caTSCsdngngthi cho snxut, kinhdoanh HHDV chu v khng chuthu GTGT th ckhutr ton b.

Thuu vo ca hng ho, dchv dng cho snxut, kinh doanh hng ho, dchvchuthu GTGT pht sinh trong thng no th ckhutr ton b khi xc nhsthuphinp trong thng , khng phn bitxut bn hay cha bn.

Cc trnghpkhutr theo tl: 3% trn gi mua theo ha nivi: Hng ha thucdinchuthu GTGT mua ca cc nv kinh doanh npthu GTGT theo

phng php tnh trctip

Hng ha chuthuTTBcs kinh doanh thngmi mua cacs SX bn ra c

ha n bn hng.(Nghnh 108/2002/N-CP ngy 25/12/2002, hiulc 1/1/2003)

Lut 2004, bi b ton bvickhutrthuu vo theo tl.


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Page 40

V. CH MIN, GIM V HON THU

1. Min,gimthu GTGT

2. Hon thu C s kinh doanh np thu GTGT theo phng php khu tr thu

c hon thu GTGT nu: Trong 3 thng lin tc tr ln c s thu GTGT u vo cha c

khutrht.

C d n utmi,ang trong giai onut c sthu GTGT cahng ha, dchv mua vo sdng cho ut m chackhutrht v c sthu cn lit 200 triungtr ln.

Khi chuynishu,chuyni doanh nghip, st nhp,hpnht,chia, tch, giith, ph sn,chmdthotng c sthu GTGT npthahocsthu GTGT u vo chackhutrht.

Cs kinh doanh trong thng c hng ha, dchv XK nu c s thuGTGT u vo chackhu tr t 200 triung tr ln th chon thu GTGT theo thng.


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VI. K KHAI, QUYT TON THU GTGT

MuT khai s 01/GTGT K khai thu GTGT trong k kinh doanh

MuT khai s 01B/GTGT K khai thu GTGT cad n ut Mus 02 C/GTGT Bng phn bs thu GTGT ca HHDV mua vo

ckhutr trong nm Mus 03/GTGTBng k ha n,chngt HHDV mua

.... Xemhngdn k khaithu GTGT: Thng ts 60/2007/TT-BTC Hngdn thi hnh mtsiucaLut

Qun l thu v hngdn thi hnh Nghnh s 85/2007/N-CP ngy25/5/2007 ca Chnh ph quy nh chi tit thi hnh mtsiucaLut

Qun l thu. Thng t s 32/2007/TT-BTC hng dn thi hnh Ngh nh s158/2003/N-CP ngy 10/12/2003, Ngh nh s 148/2004/N-CP ngy23/7/2004 v Nghnh s 156/2005/N-CP ngy 15/12/2005 ca Chnhph quy nh chi tit thi hnh Lut thu GTGT v Lutsai,b sungmtsiucaLutthu GTGT.


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ghi trn ms [43] ca Tkhai k trc.

S liu ghivo m s

ny phn nhtng s thuGTGT c

khu tr.

Tng s thuGTGT ca

HHDV bn ra

0; s = 0nu [39] =0


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Bi tp: Cng ty xutnhpkhutnghp A c cc sliu sau y lm cnc tnhthu:

a. Nhpkhu 10 chic xe t, tr gi nhpkhu CIF 5.000 USD/chic. S xe tny c cng ty bn cho cng ty thngmi B vi gi 300 triuVND/chic (gicha c thu).

b. Mua 200 tngo 5% tmca cng ty lngthc C vi gi 3,3 triuVND/tn (gi c thu). Cng ty xutkhu c 50 tnvi gi FOB 360USD/tn. Sgocnn li cng ty bn li cho cng ty D vi gi 3,6 triuVND/tn (gi cha c

thu).c. Nhnu thc xutkhu cho cng ty D mt l hng hng thysn sang M,tr giFOB quy i l 500 triu VND, hoa hngu thc l 2% tnh trn gi FOB.

Bit: Thusut thuxutkhugo l 1%, thysn l 0%; thusut thunhpkhu t l 83%; thusutthuTTBivi t l 50%, thusut GTGT ivittc cc loi hng ha v dchv l 10%. T gi hioi 1 USD = 16500 VND.

Tnh sthu GTGT, TTB, XK, NK Cng ty phinp trong k. Trn cs, hy in cc thng tin ph hp vo t khai thu GTGT mu

01.


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THO LUN

1. Phn biti tng khng chu thu GTGT v i tngchu thusut thu GTGT 0%? Lutsaib sung mtsiuLut thuGTGT s 13/2008 a mt s mt hng t i tng khng chuthu vo i tng chu thu sut thu GTGT 0%? im u vithn?

2. C kin cho rng nn a hng ha xut khu l ti nguyn,khong sn khai thc cha qua chbin vo dinchu thuvimcthusuttia. Quan imcabn?

3. Ti sao linh thu GTGT ivi hng nhpkhunhng li pdngthusut 0% ivi hng xutkhu.

4. Tm hiu cc immicalutthu GTGT s 13/2008? C im guvithn so vi cc quy nhc?5. Phn bit phng php tnh thu trc tip v phng php khu

tr?

Chuong III - Thue Gtgt

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