GIAI BAI TAP Sach Bai Tap - 2014

3. Khi xuat khau 100.000 SP F, thu xut khu phi np:

= 100.000 SP F * 300.000 /SP * 0% = 0 tr

Bai 1:1. Thue xuat khau:= 50.000 SP C * 72 USD * 20.600 VND/USD * 1%+ 50.000 SP D * 60 USD * 20.600 VND/USD * 1%+ 10.000 SP C * 20 USD * 20.600 VND/USD * 1%= 741,6 tr + 618 tr + 41,2 tr = 1.400,80 tr

2. Thue nhap khau:= 80.000 SP A * 33 USD * 20.600 VND/USD * 25%+ 15.000 USD * 20.600 VND/USD * 83%+ 17.000 USD * 20.600 VND/USD+ 30.000 SP E * 40 USD * 20.600 VND/USD * 5%+ 1.000 SP B * 30 USD * 20.600 VND/USD * 20%= 13.596 tr + 256,47 tr + 350,2 tr + 1.236 tr + 123,6 tr = 15.438,67 tr

Bai 2: ( thue suat thue XK 0%)1. a. Thue xuat khau:= 90.000 SP B * 240.000 VND * 0% = 0 trb. Thue nhap khau:Do Doanh nghiep ban trong nc 10.000 SPB nen doanh nghiep phai nop thue nhap khau cua nguyen lieu tng ng vi 10.000 SPB nay:= 200.000 m A * 10.000 SP B * 40.000 /m * 5% 100.000 SP B= 40 tr

2. Thue nhap khau:Do 5.000 SP D ban trong nc nen doanh nghiep phai nop thue nhap khau cua nguyen lieu C tng ng vi 5.000 SP D nay:

= 40.000 kg C * 5.000 SP D * 40.000 /kg * 10% 100.000 SP D= 8 tr

3. Do xuat khau 60.000 SP F khi a het thi gian nop thue nhap khau nen doanh nghiep phai nop thue nhap khau cua nguyen lieu E tng ng vi 60.000 SP F nay:

= 60.000 kg E * 60.000 SP F * 160.000 /kg * 20% 160.000 SP F= 720 tr

- Khi xuat khau c 60.000 SP F doanh nghiep phai nop thue xuat khau:

= 60.000 SP F * 310.000 /SP * 0% = 0 tr

- Thue nhap khau a nop cua nguyen lieu E c hoan tng ng vi 60.000 SP F xuat khau:

= 60.000 kg E * 60.000 SP F * 160.000 /kg * 20% 160.000 SP F= 720 tr

Bai 2: (thue suat thue XK = 1%, Nvu 3 b tra 1000 sp F)1. a. Thue xuat khau:= 90.000 SP B * 240.000 VND * 1% = 216 trb. Thue nhap khau:Do Doanh nghiep ban trong nc 10.000 SPB nen doanh nghiep phai nop thue nhap khau cua nguyen lieu tng ng vi 10.000 SPB nay:= 200.000 m A * 10.000 SP B * 40.000 /m * 5% 100.000 SP B= 40 tr

2. Thue nhap khau:Do 5.000 SP D ban trong nc nen doanh nghiep phai nop thue nhap khau cua nguyen lieu C tng ng vi 5.000 SP D nay:

= 40.000 kg C * 5.000 SP D * 40.000 /kg * 10% 100.000 SP D= 8 tr

3. Khi xuat khau 100.000 SP F, thu xut khu phi np:

= 100.000 SP F * 300.000 /SP * 1% = 300 tr

- Do xuat khau 60.000 SP F khi a het thi gian nop thue nhap khau nen doanh nghiep phai nop thue nhap khau cua nguyen lieu E tng ng vi 60.000 SP F nay:

= 60.000 kg E * 60.000 SP F * 160.000 /kg * 20% 160.000 SP F= 720 tr

- Khi xuat khau c 60.000 SP F doanh nghiep phai nop thue xuat khau:

= 60.000 SP F * 310.000 /SP * 1% = 186 tr

- Thue nhap khau a nop cua nguyen lieu E c hoan tng ng vi 60.000 SP F xuat khau:

= 60.000 kg E * 60.000 SP F * 160.000 /kg * 20% 160.000 SP F= 720 tr

- Khi b tra ve 1.000 SP, doanh nghiep c hoan thue xuat khau tng ng:

= 1.000 SP F * 310.000 /SP * 1% = 3,1 trong thi doanh nghiep phai nop lai tien thue nhap khau a c hoan tng ng 1.000 SP= 60.000 kg E * 1.000 SP F * 160.000 /kg * 20% 160.000 SP F= 12 tr

Bai 3:I. Thue nhap khau:1. Gia CIF = FOB + F + I = FOB + 15% FOB + 0.3% ( FOB + F ) = FOB + 15% FOB + 0,3% (FOB + 15%FOB) = 1,15345 FOB = 1, 15345 * 20 000 USD/xe = 23 069 USD/ xeThue nhap khau = 10 xe * 23 069 USD/xe * 20600 VND/USD * 70% = 3.326,549800 tr

2. Gia CFR = FOB + F = 520 USD/mayThue nhap khau = 200 may * 520 USD/may * 20600 VND/USD * 20% = 428,48 tr

3. Thue nhap khau = ( 5 Cont * 1.200 v * 300 USD/v 12.000 USD ) * 20600 VND/USD * 5% = 1.841,64 tr

4. Thue nhap khau (tam nhap tai xuat)= 200.000 lt * 0,4 USD/lt * 20600 VND/USD * 20% = 329,6 trThue nhap khau c hoan lai = 180.000 lt * 0,4 USD/lt * 20600 VND/USD * 20% = 296,64 tr

5. Thue nhap khau = 2 Cont * 2.000 v * 2 USD/v * 20600 VND/USD * 35% = 57,68 tr

6. Thue nhap khau = (2 cont * 2 000 n v - 200 n v ) * 2 USD/n v * 20600 VND/USD * 35% = 54,796 tr7. Thue nhap khau = (3 cont * 2 000 n v + 50 n v ) * 2 USD/n v * 20600 VND/USD * 35% = 87,241 tr

8. Thue nhap khau = (2 cont * 2.000 n v - 500 n v ) * 5 USD/n v * 20600 VND/USD * 35% = 126,175 tr

II. Thue xuat khau:1. FOB = CIF ( I + F ) = 500 ( 6 + 60 ) = 434 USD/tanThue xuat khau = 100 tan * 434 USD/tan * 20600 USD/tan * 30%= 268,212 tr

2. Thue xuat khau (tam xuat tai nhap)= 200 tan * 440 USD/tan * 20600 VND/USD * 30%= 543,84 trThue xuat khau c hoan lai = 100 tan * 440 USD/tan * 20600 VND/USD * 30%= 271,92 tr

3. FOB = 4.950 USD/tanThue xuat khau = 300.000 tan * 4.950 USD/tan * 20600 VND/USD * 20% = 6.118.200 tr4. Thue xuat khau = 0

Bai 4:Thue TTB:= 6.000 chai * 23.400 /c * 25% (1 + 25%)+ 1.050 chai * 23.400 /c * 25% (1 + 25%)+ 2.000 chai * 25.200 /c * 25% (1 + 25%)

+ 90% * 4.000 chai * 24.000 /c * 25% (1 + 25%)

+ 800 chai * 24.600 /c * 25% (1 + 25%)= 64,29 tr

Bai 5:Thue TTB khi ban ru thuoc:= 30.000 chai * 80.000 /c * 25% (1 + 25%)= 480 tr

Thue TTB trong 01 lt ru 40 0:= 9.750 /L * 50% = 3.250 /L 1 + 50%

Thue TTB phai nop sau khi khu tr:= 480 tr 10.000 L * 30.000 chai * 3.250 /L 100.000 chai= 480 tr - 9,75 tr= 470,25 tr

Bai 6:Thue TTB= 676 tr * 30% (1 + 30%)+ 392 tr * 40% (1 + 40%)

= 268 tr

Bai 7Thue TTB:= 1.000 cay * 40.000 /SP * (1 + 50%) * 65%+ 400 tr * (1 + 70%) * 50%+ 8.000 chai * 120.000 /SP * (1 + 45%) * 50%

+ 598 tr * 30% (1 + 30%)+ 100 chai * 174.000 /c * 50% (1 + 50%)

= 39 tr + 340 tr + 696 tr + 138 tr + 5,8 tr = 1.218,8 tr

DN A DN BSX RuXuat khau

(Thue TTB?) Ban trong nc

DN C DN D TM RuXuat khau

(Thue TTB?) Ban trong nc

Bai 8Thue TTB khi tieu thu ru thuoc = 3.388,56 = 90.000 chai * 79.200 /c * 25% (1 + 25%)+ 80.000 chai * 90% * 80.400 /c * 25% (1 + 25%)+ 20.000 chai * 79.800 /c * 25% (1 + 25%)+ 30.000 chai * 81.000 /c * 25% (1 + 25%)

- So lt ru 400 trong 1 chai ru thuoc= 160.000 Lt / 320.000 chai = 0,5 Lt- So chai ru thuoc a ban trong nc = 212.000 chai- Thue TTB nop khi nhap khau 1 lt ru 400 := 4.000 /L * (1 + 45%) * 50% = 2.900 /L- Thue TTB c khau tr= 212.000 chai * 0,5 L * 2.900 /L = 307,4 trThue TTB phai nop = 3.388,56 tr 307,4 tr = 3081,16 tr

Ngoai ra, doanh nghiep con c hoan thue nhap khau va thue TTB cua nguyen lieu tng ng vi 50.000 chai ru thuoc xuat khau:Thue NK oi vi ru nguyen lieu: 200.000 L * 4.000 /L * 45% = 360 trThue NK c hoan : 50.000 chai * 0,5 L * 4.000 /L * 45% = 45 tr- Thue TTB c hoan:= 50.000 chai * 0,5 L * 2.900 /L = 72,5 tr

Bai 9Thue TTB khi tieu thu ru: (ban ru cho DNCX xem la TD)= 100 chai * 198.000 /c * 50% (1 + 50%)+ 180 chai * 192.000 /c * 50% (1 + 50%)+ 100 chai * 192.000 /c * 50% (1 + 50%) + 10.000 chai * 195.000 /c * 50% (1 + 50%)+ 20.000 chai * 90% * 195.000 /c * 50% (1 + 50%)

Thue TTB khi tieu thu ru thuoc= 6,6 tr + 11,520 tr + 6,4 tr + 650 tr + 1.170 tr= 1.844,52 tr

- So lt ru nguyen chat trong 1 chai ru 0,5 Lt- So chai ru a ban trong nc = 28.380 chai- Thue TTB nop khi nhap khau ru 1 lt ru 40 := 250 tr * 25.000 L = 10.000 /L- Thue TTB c khau tr= 28.380 chai * 0,5 L * 10.000 /L = 141,900 tr- Thue TTB phai nop = 1.844,52 tr 141,900 tr = 1.702,620 tr

- Ngoai ra, doanh nghiep con c hoan thue TTB tng ng vi 5.000 chai ru xuat khau:- Thue TTB c hoan= 5.000 chai * 0,5 L * 10.000 /L = 25 tr

Thue TTB khi tieu thu bia lon:= 20.100 thung * 174.000 /T * 50% (1 + 50%)+ 40.000 thung * 171.000 /T * 50% (1 + 50%)= 1.165,8 tr + 2.280 tr = 3.345,8 tr

Thue TTB khi tieu thu thuoc la ieu:= 30.000 cay * 209.550 /c * 65% (1 + 65%)+ 30.000 cay * 198.000 /c * 65% (1 + 65%)+ 2.000 cay * 198.000 /c * 65% (1 + 65%)= 4.972,5 tr

Bai 101.Thue GTGT au vao c khau tr:= 500 SP A * 110.000 /SP * 10%+ 600 SP B * 85.000 /SP * 10%+ 800 SP C * 21.000 /SP * 10%+ 100 SP D* 20.000 /SP * 10%+ [33 tr : (1 + 10%)] * 10%+ [22 tr : (1 + 10%)] * 10%= 17,48 tr

2.Thue GTGT au ra= 520 SP A * 150.000 /SP * 10%+ 630 SP B * 120.000 /SP * 10%+ 840 SP C * 40.000 /SP * 10%+ 110 SP D * 35.000 /SP * 10%= 19,105 tr3.Thue GTGT phai nop= 19,105 tr - 17,48 tr = 1,625 tr

Bai 111.Thue GTGT au vao c khau tr:= 200 NLA * 60.000 /kg * 10%+ 300 NLB * 62.000 /kg * 10%+ 250 VLC * 25.000 /kg * 10%+ [44 tr : (1 + 10%)] * 10%+ [33 tr : (1 + 10%)] * 10% + 15 tr * 10% = 12,185 tr

2.Thue GTGT au ra= 1.600 SPD * 160.000 /SP * 10%= 25,6 tr3.Thue GTGT phai nop= 25,6 tr - 12,185 tr= 13,415 tr

Bai 121. Thue GTGT au vao c khau tr:= 200 tr * 10%+ 220 tr * 10%+ 140 tr * 10%+ 100 tr * 10%= 66 tr

2. Thue GTGT au ra= 500 tr * 10%+ 600 tr * 10%+ 20.000 USD * 17.000 VND/USD * 0%= 110 tr3. Thue GTGT phai nop= 110 tr - 66 tr = 44 tr

Bai 131. Thue GTGT au vao c khau tr:= 400 tr * (1+ 70%) * (1 + 50%) * 10%+ 300 T * 12 tr/T * 10%+ 200 tr * 10% = 102 tr + 360 tr + 20 tr= 482 tr

2. Thue GTGT au ra= 280 T * 19 tr/T * 0%+ 4.000 kg * 6.000 /kg * 0%+ 3.500 SP * 15.000 /SP * 10%+ 7.000 goi * 18.000 /g * 0%= 5,25 tr3. Thue GTGT phai nop= 5,25 tr - 482 tr = - 476,75 tr

Bai 141. Thue GTGT au ra:= (32.000 SP 2.000 SP) * 60.000 /SP * 10%+ 40.000 SP * 90% * 70.000 /SP * 10%+ 20.000 SP * 75.000 /SP * 0%+ 10.000 SP * 69.000 /SP * 10%= 501 tr

2. Thue GTGT au vao c khau tr:= 70.000 SP * 15.000 /SP * 10%+ 40.000 SP * 8.000 /SP * 10%+ 70.000 SP * 10.000 /SP * 10%+ (300 tr + 300 tr * 20%) * 10%+ 80 tr * 10%+ 40.000 SP * 90% * 70.000 /SP * 5% * 10%+ 40 tr * 10%= 267,6 tr

3. Thue GTGT phai nop= 501 tr - 267,6 tr = 233,4 tr

Bai 151. Thue GTGT au ra:= 20 khung * 120 tr/SP * 10%+ 30 O to * 899,6 tr/SP * 10%+ 25 O to * 980 tr/SP * 0%+ 40 O to * 1.800 tr/SP * 10%=240 tr + 2.698,8 tr + 7.200 tr = 10.138,8 tr

2. Thue TTB khi ban o to trong nc:= 30 o to * 899,6 tr/SP * 30% ( 1 + 30%)= 6.228 tr

* Thue TTB khi nhap khau o to:50 O to * (600 tr + 600 tr * 15%) * (1 + 70%) * 50%= 29.325 tr

3. Thue nhap khau= 6.600 tr * 5%+ 50 O to * (600 tr + 600 tr * 15%) * 70%= 330 tr + 24.150 tr = 24.480 tr

Ngoai ra, doanh nghiep con c hoan thue nhap khau cua thep khi xuat khau xe O to c san xuat t thep nhap khau= 6.600 tr * 5% * 25 khung 100 khung= 82,5 tr

Bai 16:1.Thue GTGTa. Thue GTGT au vao c khau tr:= 500 tr * (1+ 6%) * 10%+ 4,5 tr+ 0,2 tr+ 14 tr * 10%= 59,1 tr

b. Thue GTGT au ra:= 10.000 ch * 20.000 /ch * 0%+ 100.000 h * 2.000 /h * 0%+ 1.200 ch * 40.000 /ch * 10% + 10.000 ch * 5.000 /ch * 10%= 9,8 tr

c. Thue GTGT phai nop = 9,8 tr - 59,1 tr = - 49,3 tr

2. Thue TTB:= 1.200 ch * 40.000 /ch * 25% (1 + 25%) = 9,6 tr3. Thue XK: = 10.000 ch * (20.000 /ch : 110%) * 0% + 100.000 h * 2.000 /h * 0%

Bai 17:I. Thue GTGT au ra:1. 10.000 spA * 100.000 /sp * 10% = 100 tr2. 30.000 spA * 105.000 /sp * 10% = 315 tr3. (90% * 30.000 spA * 100.000 /sp + 95% * 35.000 spB * 150.000/sp) * 10% = 768,75 tr4. [(1.000 spA + 50.000 spA ) * 110.000 /sp + 55.000 spB * 160.000 /sp)] * 10% = 1.441 tr

5. 10.000 spA * 120.000 /sp * 0% = 06. 10.000 spB * 170.000 /sp * 0% = 07. 10.000 SP * [165.000 /sp* 90%/(1 + 10%)] * 10% = 135 tr8. (10.000 spB -100 spB) * 150.000/sp * 10% = 148,5 tr

9. Gia ban khong bao gom lai tra gop= 186.560 /SP / (1+ 6%) = 176.000 /SP Gia ban khong gom thue GTGT = 176 000 /sp/(1 + 10%) = 160.00 /SPThue GTGT = 1.000 spA * 160.000 /SP * 10% = 16 tr10. Gia cong: 10 000 spC * 5.000 /sp * 10% = 5 tr 11. Khong tnh thue GTGT sp D

Tong thue GTGT au ra= 2.929,250 tr

- Doanh thu SPD = 20.000 SP * 80.000 /SP = 1.600 tr- Doanh thu SP A, B, C va gia cong = 1.000 tr + 3.150 tr + 7.687,5 tr +14.410 tr + 1.350 tr +1.200 tr + 1.700 tr +1.485 tr + 160 tr + 50 tr = 32.192,5 tr Ty le khau tr thue GTGT au vao cua dch vu = 32.192,5 tr /(32.192,5 tr + 1.600 tr) = 95,2%

II. Thue GTGT au vao c khau tr1. 10.000 spA * 50.000 /sp * (1+ 30%) * 10% = 65 tr2. 01 ts * 1.000 tr * (1+30%) * 10% = 130 tr3. 80% * 12.500 tr * 10% = 1.000 tr4. [ 2.000 tr * 10% + [55 tr /(1 + 10%)] * 10%] * 95,2% = 195,16 tr

Tong thue GTGT au vao c khau tr= 1.390,16 tr

Thue GTGT phai nop= 2.929,250 tr 1.390,16 tr = 1.539,09 tr

Bai 18: (ban ru cho DNCX xem la TD)I. THUE GTGT1. Thue GTGT au ra:1.(10.000 c + 3.000 c) 28.500 /c * 10% = 37,05 tr2. ( 2.000 c 50 c ) 30.000 /c * 10% = 5,85 tr3. 20.000 c * 35.000 /c * 0% = 0 tr4. 10.000 c * 34.000 /c * 10% = 34 tr5. 90% * 100.000 c * 30.750 /c * 10% = 276,75 tr6. 200.000 c * 30.600 /c * 10% = 612 tr

7. 20.000 T * 189.000 /T * 10% = 378 tr8. 30.000 T * 188.250 /T * 10% = 564,75 tr9. 50.000 T * 190.500 /T * 10% = 952,5 tr10. 20.000 cay 70.950 /cay * 10% = 141,9 tr11. 30.000 cay * 69.300 /cay * 10% = 207,9 tr12. 20.000 cay * 70.000 /cay * 10% = 140 tr13. 10.000 cay * 36.000 /cay * 10% = 36 tr14. 50.000 cay * 72.600 /cay * 10% = 363 tr

Tong thue GTGT au ra = 3.749,7 tr

2. Thue GTGT au vao c khau tr1. 400.000 L* 5.000 /L* (1 + 45%)* (1 + 50%) * 10% = 435 tr2. 2 TS * 200 tr * (1+ 20% ) * 10% = 48 tr3. 1.000 tr * 10% = 100 tr4. [22 tr / (1+ 10%)] * 10% = 2 tr

Tong thue GTGT au vao c khau tr = 585 trThue GTGT phai nop = 3.749,7 tr - 585 tr = 3.164,7 tr

II. THUE TTB1. [(3.000 c + 10.000 c) * 28.500 /c / (1+ 50%)] * 50% = 123,5 tr2. [(2.000 c 50 c) * 30.000 /c / (1+ 50%)] * 50% = 19,5 tr3. Khong tnh thue TTB4. 10.000 c * 34.000 c / (1+ 50%)] * 50% = 113,334 tr5. [90% * 100.000 c * 30.750 /c / (1+ 50%)] * 50% = 922,5 tr

6. [200.000 c 30.600 /c / (1+ 50%)] * 50% = 2.040 tr7. [20.000 T * 189.000 /T / (1+ 50%)] * 50% = 1.260 tr8. [30.000 T * 188.250 /T / (1+ 50%)] * 50% = 1.882,5 tr9. [50.000 T * 190.500 /T / (1+ 50%)] * 50% = 3.175 tr

10. [20.000 cay * 70.950 /cay / (1+ 65%)] * 65% = 559 tr11. [30.000 cay * 69.300 /cay / (1+ 65%)] * 65% = 819 tr12. Khong chu thue TTB13. [10.000 cay * 59.400 /cay / (1+ 65%)] * 65% = 234 tr14. [50.000 cay * 72.600 /cay / (1+ 65%)] * 65% = 1.430 tr

Tong thue TTB khi ban ru, thuoc la, bia= 12.465 trTong so chai ru ban trong nc: 314.950 chai

Do ru C/O c san xuat t ru nhap khau nen c khau tr thue TTB cua nguyen lieu tng ng vi so ru C/O ban c:So lng chai ru C/O ban trong nc= 314.950 chaiThue TTB nop khau NK cua nguyen lieu= 400.000 lt * 5.000 /lt * (1+ 45%) * 50% = 1.450 tr

Thue TTB c khau tr = (314.950 chai / 400.000 chai) * 1.450 tr = 1.141,6938 trThue TTB phai nop = tr tr = . trThue TTB c hoan lai oi vi ru XK= ( 20.000 chai / 400.000 chai ) * 1.450 tr= 72,5 tr

Bai 18:I. THUE GTGT1. Thue GTGT au ra:1.(10.000 c + 3.000 c) 28.500 /c * 10% = 37,05 tr2. ( 2.000 c 50 c ) 30.000 /c * 10% = 5,85 tr3. 20.000 c * 35.000 /c * 0% = 0 tr4. 10.000 c * 34.000 /c * 0% = 0 tr5. 90% * 100.000 c * 30.750 /c * 10% = 276,75 tr6. 200.000 c * 30.600 /c * 10% = 612 tr

7. 20.000 T * 189.000 /T * 10% = 378 tr8. 30.000 T * 188.250 /T * 10% = 564,75 tr9. 50.000 T * 190.500 /T * 10% = 952,5 tr10. 20.000 cay 70.950 /cay * 10% = 141,9 tr11. 30.000 cay * 69.300 /cay * 10% = 207,9 tr12. 20.000 cay * 70.000 /cay * 10% = 140 tr13. 10.000 cay * 36.000 /cay * 10% = 36 tr14. 50.000 cay * 72.600 /cay * 10% = 363 tr

Tong thue GTGT au ra = 3.715,7 tr

2. Thue GTGT au vao c khau tr1. 400.000 L* 5.000 /L* (1 + 45%)* (1 + 50%) * 10% = 435 tr2. 2 TS * 200 tr * (1+ 20% ) * 10% = 48 tr3. 1.000 tr * 10% = 100 tr4. [22 tr / (1+ 10%)] * 10% = 2 tr

Tong thue GTGT au vao c khau tr = 585 trThue GTGT phai nop = 3.715,7 tr - 585 tr = 3.130,7 tr

II. THUE TTB1.[13.000 * 28.500 /c / (1+ 50%)] * 50%= 123,5 tr2. [(1.950 c * 30.000 /c / (1+ 50%)] * 50% =19,5 tr3. Khong tnh thue TTB4. Khong tnh thue TTB5. [90% * 100.000 c * 30.750 /c / (1+ 50%)] * 50% = 922,5 tr

6. [200.000 c 30.600 /c / (1+ 50%)] * 50% = 2.040 tr7. [20.000 T * 189.000 /T / (1+ 50%)] * 50% = 1.260 tr8. [30.000 T * 188.250 /T / (1+ 50%)] * 50% = 1.882,5 tr9. [50.000 T * 190.500 /T / (1+ 50%)] * 50% = 3.175 tr

10. [20.000 cay * 70.950 /cay / (1+ 65%)] * 65% = 559 tr11. [30.000 cay * 69.300 /cay / (1+ 65%)] * 65% = 819 tr12. Khong chu thue TTB13. [10.000 cay * 59.400 /cay / (1+ 65%)] * 65% = 234 tr14. [50.000 cay * 72.600 /cay / (1+ 65%)] * 65% = 1.430 tr

Tong thue TTB khi ban ru, thuoc la, bia= 12.465 trTong so chai ru ban trong nc: 304.950 chai

Do ru C/O c san xuat t ru nhap khau nen c khau tr thue TTB cua nguyen lieu tng ng vi so ru C/O ban c:So lng chai ru C/O ban trong nc= 304.950 chaiThue TTB nop khau NK cua nguyen lieu= 400.000 lt * 5.000 /lt * (1+ 45%) * 50% = 1.450 tr

Thue TTB c khau tr = (304.950 chai / 400.000 chai) * 1.450 tr = 1.105,48 trThue TTB thc phai nop (i vi NL u vao) = 1450 tr 1.105,48 tr = 344,52 trThue TTB c hoan lai oi vi ru XK= ( 30.000 chai / 400.000 chai ) * 1.450 tr= 108,75 tr

Bai 19:1. Thue nhap khau: - 400.000 bo * 48.200 /bo * (1+ 10%) * 20% = 4.241,6 tr- 600.000 lon * 2.400 /lon * 35% = 504 trTong thue nhap khau = .. tr

2. Thue TTB= 600.000 lon * 2.400 /lon * (1 + 35%) * 50% = 972 tr

. 3 Thue GTGT a. Thue GTGT au ra = 200.000 lt * 56.200 * 0% + 150.000 met * 89.600 * 0% + 50 tr + 64 tr + 32 tr + 110 tr + 81 tr +20 tr = 357 tr

b. Thue GTGT au vao c khau tr= 400.000 bo*48.200 /bo *(1 + 10%) * ( 1 + 20%)*10%+ 600.000 lon * 2.400 /lon * (1+ 35%) * (1+50%)* 10% + 40 tr + 6 tr + 120 tr + 80 tr + [220 tr / (1+ 10%)] * 10% = 2.544,96 tr + 291,6 tr + 40 tr + 6 tr + 120 tr + 80 tr + 20 tr = 3.102,56 tr

Vay thue GTGT phai nop= . tr - tr = . tr4. Thue XK: 200.000 lt * 56.200 * 0% + 150.000 met * (89.600 /110%) * 0%

Bai 20:1. Doanh thu= 20.000 SP * 52.000 /SP+ 25.000 SP * 50.000 /SP+ 20.000 SP * 49.000 /SP+ 20.000 SP * 90% * 52.000 /SP= 4.206 tr

So lng san pham a tieu thu = 83.000 SP

2. Chi ph c tra.Gia thanh sx cua sp nhap kho:- Nguyen vat lieu= 1.100 tr- KH TSC= 440 tr- Tien lng= 480 tr- BHXH, BHYT = 480 tr * 24% = 115,2 tr- Trch trc sa cha TSC= 78 tr- Chi ph khac= 510 trCong= 2.723,2 tr- Z /SP B = 2.723,2 tr/100.000 SP = 27.232 /SP

* Gia von SP a tieu thu = (1.000 SP * 27.500 /SP) + (82.000 SP * 27.232 /SP = 2.260,524 tr

b.Chi ph QLDN, BH, khac: 724 tr- KHTSC = 90 tr- Tien lng = 230 tr- BHXH, BHYT= 230 tr * 24% = 55,2 tr- Chi tra tien hoa hong cho ai ly = 20.000 SP * 90% * 52.000 /SP * 5% = 46,8 tr- Chi ung ho lu lut = 18 tr- Thue mon bai, ph .. = 24 tr- Chi ph khac = 260 trCong = 721,7 tr

c. Thu nhap chu thue= 4.206 tr (2.260,524 tr + 724 tr) = 4.206 tr 2.984,524 tr= 1.221,476 trd. Thue TNDN = = 1.227,712 tr * 20% = 244,2952 tr

Bai 21I.THUE GTGT1. Thue GTGT au vao c khau tr:= 600 T * 3 tr/T * (1+ 10%) * 10%+ 200 T * 4 tr/T * 10%+ 2.000 lt * 10.000 /lt * 10%+ 80 tr * 10%= 288 tr

2. Thue GTGT au ra= 500 T * 6,5 tr/T * 10%+ 300 T * 6,4 tr/T * 10%+ 300 T * 6,45 tr/T * 10%= 710,5 tr Vay thue GTGT phai nop= 710,5 tr - 288 tr = 422,5 tr

II.THUE THU NHAP DOANH NGHIEP1. Doanh thu= 500 T * 6,5 tr/T+ 300 T * 6,4 tr/T + 300 T * 6,45 tr/T= 7.105 tr

So lng san pham a tieu thu = 1.100 T

2. Chi ph c tra. Gia thanh:- Nguyen vat lieu = 1.700 tr- KH TSC= 550 tr 10 tr= 540 tr- Tien lng = 600 l * 1,8 tr = 1.080 tr- Chi ph khac= 520 trCong = 3.840 tr

* Z SP san xuat trong nam = 3.840 tr/1.200 tan= 3,2 tr/tan* Gia von SP a tieu thu = 1.100 T * 3,2 tr /tan= 3.520 tr

b. Chi ph QLDN, BH, khac:- KHTSC= 110 tr- Tien lng= 380 tr- Chi ph tieu thu= 100 tr- Chi khuyen mai= 130 tr- Thue mon bai, ph ..= 14 tr- Chi ph khac= 140 trCong = 874 tr

c. Thu nhap chu thue= 7.105 tr (3.520 tr + 874 tr ) + 10 tr = 2.721 trd. Thue TNDN = 2.721 tr * 20% = 544,2 trDo trong nam a tam nop 500 tr nen ch nop them= 544,2 tr 500 tr = 44,2 tr

Bai 22I.THUE XUAT KHAU= 40.000 SP * 58.000 /SP * 1%= 23,2 tr

II.THUE GTGT 1. Thue GTGT au vao c khau tr:= 1.540 tr * 10% (1+ 10%) = 140 tr(tt c HH, dch v mua vao => 1540 tr c hieu la a bao gom ca hoa hong thanh toan cho ai ly)

2. Thue GTGT au ra40.000 SP * 58.000 /SP * 0%=0 tr25.000 SP * 56.100 /SP/(1 +10%)*10%=127,5 tr9.500 SP * 55.000 /SP /(1 +10%) * 10%=47,5 tr500 SP * 53.900 /SP/ (1 + 10%) * 10%=2,45 tr15.000 SP * 55.000 /SP /(1 +10%) * 10%=75 tr20 tr * 10%= 2 trTng: 254,45 tr

Vay thue GTGT phai nop= 254,45 tr - 140 tr = 114,45 tr

III.THUE THU NHAP DOANH NGHIEP1. Doanh thu= 40.000 SP * 58.000 /SP+ 25.000 SP * 56.100 /SP/(1 +10%)+ 9.500 SP * 55.000 /SP /(1 +10%)+ 500 SP * 53.900 /SP/ (1 + 10%)+ 15.000 SP * 55.000 /SP /(1 +10%)= 4.844,5 trSo lng san pham a tieu thu = 90.000 SP

2.Chi ph c tra. Gia thanh sp san xuat:- Nguyen vat lieu = 1.250 tr- KH TSC = 380 tr- Tien lng = 100.000 SP / 2.000 SP * 21 tr = 1.050 tr- Chi ph khac = 420 trCong = 3.100 tr

* Z/ SP san xuat trong nam = 3.100 tr : 100.000 SP= 31.000 /SP* Gia von SP a tieu thu: = (10.000 SP * 38.000 /SP) + (80.000 SP * 31.000 /SP) = 2.860 tr

b. Chi ph QLDN, BH, khac:- Nguyen vat lieu= 100 tr- KHTSC= 170 tr- Tien lng= 420 tr- Chi hoa hong uy thac xuat khau = 40.000 SP * 58.000 /SP * 2%= 46,4 tr- Thue mon bai, ph ..= 28 tr- Chi ph khac= 160 tr- Thue Xuat khau= 23,2 trCong = 947,6 tr

c. Thu nhap chu thue= 4.844,5 tr (2.860 tr + 947,6 tr)+ (20 tr 16 tr) = trd. Thue TNDN = . tr * 20% = . trSo tien thue TNDN can phai nop them la:= tr - 140 tr = tr

Bai 23I. THUE XUAT KHAU, NHAP KHAU1. Thue XK: 10.000 SP * 52.000 /SP * 5% = 26 tr2. Thue NK: 2.000 tr * 30% = 600 tr

II.THUE GTGT1. Thue GTGT au vao c khau tr:= 2.000 tr * (1 + 30%) * 10%+ 3.000 tr * 10%+ 22 tr * 10% (1 + 10%) = 562 tr

2. Thue GTGT au ra= 10.000 SP * 50.000 /SP * 10%+ 4.950 SP * 52.500 /SP * 10%+ 10.000 SP * 52.000 /SP * 0%+ 45.000 SP * 50.000 /SP * 10%+ [30.000 SP * 55.000 /SP/(1+10%)] * 10%= 450,9875 tr

Vay thue GTGT phai nop= 450,9875 tr 562 tr = - 111,0125 trDoanh nghiep c xet hoan thue ?

III.THUE THU NHAP DOANH NGHIEP1. Doanh thu= 10.000 SP * 50.000 /SP + 4.950 SP * 52.500 /SP+ 10.000 SP * 52.000 /SP + 45.000 SP * 50.000 /SP + 30.000 SP * 55.000 /SP/ (1 + 10%) = 5.029,875 trSo lng san pham a tieu thu = 99.950 SP

2.Chi ph c tra. Gia thanh sp san xuat:- Nguyen vat lieu = 0,5 kg * 100.000 SP * 41.000/Kg = 2.050 tr- Dch vu = 40 tr- KH TSC = 300 tr- Tien lng 400 tr + 50 tr = 450 tr- BHXH, YT, C = 450 tr * 24% = 108 tr- Chi ph khac = 500 trCong= 3.448 tr

* Z/ SP san xuat trong nam = 3.448 tr / 100.000 SP= 34.480 /SP* Gia von SP a tieu thu: = (20.000 SP * 35.000 /SP) + (79.950 SP * 34.480 /SP) = 3456,676 tr

b. Chi ph QLDN, BH, khac:- Dch vu= 20 tr- KHTSC = 120 tr 10 tr= 110 tr- Tien lng = 330 tr 30 tr= 300 tr- BHXH, YT, C = 300 tr * 24%= 72 tr- Chi ung ho lu lut= 20 tr- Chi hoa hong ai ly = 45.000 SP * 50.000 /SP * 5% = 112,5 tr

b. Chi ph QLDN, BH, khac:- Chi ph khac = 150 10 tr = 140 tr- Thue Xuat khau: 520 tr * 5%= 26 trCong = 800,5 tr

c. Thu nhap chu thue= 5.029,875 tr (3.456,676 tr + 800,5 tr) = . trd. Thue TNDN = tr * 20% = tr

Bai 25I. Thue Nhap khau= 1.000 chai * 45.000 /chai * 45% + 2.000 chai * 42.200 /chai * (1 + 12%) * 45%= 20,25 tr + 42,5376 tr= 62,7876 tr

II. Thue TTB khi nhap khau= 1.000 chai * 45.000 /chai * (1+45%) * 50% + 2.000 chai * 42.200 /chai * (1+12%)* (1+45%)* 50%= 32,625 tr + 68,5328 tr = 101,1578 trIII. Thue TTB trong nc (karaoke)= [650 tr / (1 + 30%)] * 30%= 150 tr

III. Thue GTGT 1. Thue GTGT au vao c khau tr:= 1.000 chai * 45.000 /chai * (1+45%) * (1+50%) *10%+ 2.000 chai * 42.200 /chai * (1+12%)* (1+45%)* (1+50%) * 10%+ 6.000 thung * 48.000 /thung * 10%+ 200 hop * 23.500 /hop * 10%+ 62 tr * 10% =65,81734 tr

2. Thue GTGT au ra- So lng ru a ban = 100 chai + 3.000 chai 200 chai = 2.900 chai- So lng ru hoa qua a ban = 200 chai 20 chai = 180 chai- So lng bia a ban= 6.000 thung 60 thung = 5.940 thung- So lng banh keo a ban= 150 hop + 200 hop 100 hop = 250 hop

Vay thue GTGT au ra= 8 tr/ngay * 360 ngay * 10%+ 2.900 chai * 180.000 /chai * 10%+ 180 chai * 70.000 /chai * 10%+ 5.940 thung * 12 chai/thung * 8.000 /chai *10%+ 250 hop * 50.000 /hop * 10% + 650 tr * 10%= 288 tr + 52,2 tr + 1,26 tr + 57,024 tr + 1,25 tr+ 65 tr = 464,734 tr

Thue GTGT phai nop= 464,734 tr - 65,81734 tr = 398,91666 tr

IV. Thue TNDN1. Doanh thu: 4.647,34 tr = 8 tr/ngay * 360 ngay = 2.880 tr+ 2.900 chai * 180.000 /chai = 522 tr+ 180 chai * 70.000 /chai = 12,6 tr+ 5.940 thung * 12 chai/thung * 8.000 /chai = 570,24 tr+ 250 hop * 50.000 /hop = 12,5 tr+ 650 tr = 4.647,34 tr

2. Chi ph a. Gia von= 100 chai * 82.500 /chai = 8,250 tr+ 1.000 chai * 45.000 /chai * (1+45%) * (1+50%) + 1.800 chai * 47.264 /chai * (1+45%) * (1+50%)+ 5.940 thung * 48.000 /thung + 150 hop* 22.000 /hop + 100 hop * 23.500 /hop + 180 chai * 26.400 /chai + 2 tr*360 = 8,250 tr + 97,875 tr + 82,23936 tr + 285,12 tr + 3,3 tr + 2,350 tr + 4,752 tr + 720 tr = 1.306, 68556 tr

b. Chi ph ban hang, QLDN, khac:= 25% * 4.647,34 tr = 1.161,8350 trc. Thu nhap chu thue= 4.647,34 tr (1.306, 68556 + 1.161,8350 tr+ 150 tr) + 11 tr= 2.178,819301tr

d. Thue thu nhap doanh nghiep= 2.178,819301 tr * 20%= .. tr

Bai 26: I. Thue GTGT 1. Thue GTGT au vao c khau tr: = 40 000 kg * 19 000 /kg * 10%+ 300 tr * 10% = 106 tr

2. Thue GTGT au ra: = 10.000 sp * 27.000 /sp * 0% + 20.000 sp * 25.000 /sp * 10% + 14.000 sp * 26.000 /sp * 0% + 2.000 sp * 25.000 /sp * 10% + 95% * 30.000 sp * 27.000 /sp * 10% = 131,95 tr

Thue GTGT phai nop = 131,95 tr 106 tr = .. tr

II. Thue TNDN: 1. Doanh thu:= 10.000 sp * 27.000 /sp + 20.000 sp * 25.000 /sp + 14.000 sp * 26.000 /sp + 2.000 sp * 25.000 /sp + 95% * 30.000 sp * 27.000 /sp= 1.953,5 tr So lng spA a tieu thu = 74.500 sp

2. Chi ph: a. Chi ph san xuat 1 spA = 50% * 25.000 /sp = 12.500 /sp Gia von hang ban = 65 tr + (74.500 spA 5.000 spA) * 12.500 /sp = 933,75 tr

b. Chi ph BH, QLDN, khac :Chi ph BH, QLDN, khac (cha tnh hoa hong tra ai ly, cha tnh ph van tai va bao hiem, cha tnh thue xuat khau) 45% gia vn sx cua sp ban c trong nam:= 45% * 933,75 tr = 420,1875 tr

- Hoa hong tra cho ai ly = 95% * 30.000 sp * 27.000 /sp * 6% = 46,170 trGia FOB: 27.000 /sp * 97% = 26.190 /sp - Ph van tai va bao hiem hang hoa xuat khau = 10.000 sp * 3% * 27.000 /sp = 8.1 tr- Thue xuat khau = 10.000 sp * 26.190 /sp * 2% + 14 000 sp * 26.000 /sp * 2%= 12,518 tr

Tong chi ph BH, QLDN, khac = 420,1875 tr + 46,170 tr + 8.1 tr + 12,518 tr + 8 tr = 494,9755 tr

c. Thu nhap chu thue = 1.953,5 tr (933,775 tr + 494,9755 tr )= . trd. Thue TNDN cong ty phai nop = tr * 20% = . tr1

Bai 27:Thue nhap khau:= 8.000 spB * 18.000 /sp * 10% + 6.000 spC * 22.000 /sp * 20%= 40,8 tr

Thue xuat khau:= 4 000 spA * 30 000 /sp * 2% = 2,4 trThue TTB khi nhap khau:= 6.000 spC * 22 000 /sp * (1+20%) * 25%= 39,6 tr

Doanh thu:= 4.000 spA * 30.000 /sp + 5.000 spA * 39.000 /sp + 8.000 spA * 44.000 /sp + 3.000 spB * 40.000 /sp + 1.000 spB * 40.000 /sp + 6.000 spB * 41.000 /sp + 4.200 spC * 60.000 /sp + 3.000 spC * 62.000 /sp = 1.511 tr

So lng spA a tieu thu = 17.000 spASo lng spB a tieu thu = 10.000 spBSo lng spC a tieu thu = 7.200 spC

Thue GTGT:a. Thue GTGT au vao c khau tr:= 16.000 spA * 20.000 /sp * 10%+ 8.000 spB * 18.000 /sp * (1 + 10%) * 10%+ 6.000 spC * 22.000 /sp * (1+20%) * (1+25%) * 10%+ 8 tr= 75,64 tr

b. Thue GTGT au ra:= Thue GTGT au ra:(1.511 tr 120 tr) * 10% + 1,4 tr = 140,5 trThue GTGT phai nop = 140,5 tr 75,64 tr = 64,86 tr

THUE TNDNDoanh thu: 1.511 trChi ph :* Gia von hang ban: = 5.000 spA * 21.000 /sp + 12.000 spA * 20.000 /sp + 4.000 spB * 20.500 /sp + 6.000 spB * 18.000 /sp * (1+10%) + 2.000 spC * 31.000 /sp + 5.200 spC * 22.000 /sp * (1+20%) * (1+25%)= 779,4 tr

* Chi ph BH, QLDN, khac: - Chi ph BH, QLDN (cha bao gom gia von, thue XK, NK, TTB) = 380 tr - Thue xuat khau = 2,4 tr

* Thu nhap chu thue khac = 14 tr + (30 tr 20 tr) = 24 tr* Thu nhap chu thue TNDN = 1.511 tr (779,4 tr + 380 tr + 2,4 tr) + 24 tr = 373,2 tr* Thue TNDN phai nop = 373,2 tr * 20% = .. tr

Bai 28: 1. Doanh thu:= 170.000 sp * 200.000 /sp+ 130.000 sp * 244.800 /sp + 500 tr+ 3% * 12.000 tr+ 6% * 50.000 tr+ 300.000 sp * 210.000 /sp = 132.684 tr

2. Chi ph:- Chi ph (cha ke thue xuat khau) = 132.684 tr x 70% = 92.878,8 tr- Thue xuat khau:= 17.000 SP * 200.000 /SP * 1% + 130 000 sp * [244.800 /sp/(1+2%)] * 1% = 34 tr + 312 tr = 346 tr

3. Thu nhap chu thue khac:- Lai tien gi = 340 tr- Chuyen nhng tai san = 280 tr- Thu nhap trc thue TNDN 15% nc ngoai = 1.360 tr / (1-15%) = 1.600 tr - Thu nhap khong nop thue TNDN nc ngoai = 800 tr Tong thu nhap chu thue khac= 340 tr + 280 tr + 1.600 tr + 800 tr = 3.020 tr

4. Thu nhap chu thue=132.684 tr (92.878,8 tr + 346 tr) + 3.020 tr= 42.479,2 trThue TNDN:(42.479,2tr- 2.400 tr) * 20% + (2.400 tr * 22%) = 8.543,84 trTr thue TN a nop nc ngoai: 1.600 tr * 15% = 240 trCon phai nop: 8.543,84 tr - 240 tr = ..

Bai 29I. Thue xuat khau:= 15 000 spA * (60.000 /sp 5.400 /sp) * 2% = tr

II. Thue GTGT: 1. Thue GTGT au ra := (12.000 spA + 100 spA) * 51.000 /sp * 10%+ 15.000 spA * 60.000 /sp * 0%+ 80% * 10.000 spA * 50 000 /sp * 10%+ 12.000 spA * 50.000 /sp * 10%+ (10.000 spA 200 spA) * 55.000 /sp * 10%+ 10.000 spA * [55.000 /sp/(1+10%)] * 10%= 265,61 tr

2. Thue GTGT au vao c khau tr = 600 tr Thue GTGT phai nop = tr 600 tr = tr

IV. Thue TNDN: 1. Doanh thu:= (12.000 spA + 100 spA) * 51.000 /sp + 15.000 spA * 60.000 /sp + 80% * 10.000 spA * 50.000 /sp + 12.000 spA * 50.000 /sp+ (10.000 spA 200 spA) * 55.000 /sp+ 10.000 spA * [55.000 /sp/(1+10%)] = 3.556,1 trSo lng spA a tieu thu = 66.900 spA

2. Chi ph:a. Gia thanh:Vat lieu = 800 tr 20 tr = 780 trTien lng = 490 trNop BHXH, BHYT, KPC, BHTN = 24% * 490 tr = trKhau hao = 150 tr 20 tr = 130 trChi ph khac = 100 trCong= tr

Gia thanh 1 spA = tr/40.000 sp= /sp Gia von SP a tieu thu= 30.000 SP * 42.000 /SP + 36.900 SP * /SP= tr

b. Chi ph BH, QLDN, khac :Vat lieu = 100 trTien lng = 300 trNop BHXH, BHYT, KPC, BHTN = 24% * 300 = 72 trKhau hao = 100 trTra lai ngan hang = 60 trTra tien hoa hong = 2% (80% * 10.000 spA * 50.000 /sp) = 8 tr Chi ph van tai va bao hiem hang xuat khau = 10%x 60.000/sp 15.000 SP = 90 trChi ph khac = 200 tr 20 tr 10 tr = 170 trThu Xut khu

Cong tr

3.Thu nhap chu thue TNDN = tr ( tr+ tr) = 118,1142 tr4. Thue TNDN phai nop = 118,1142 tr * 20% = . tr

Bai 30:Thue nhap khau:= 1 TSC * 300 tr * 20% = 60 tr

Doanh thu :a. Vai := 50.000 m * 15.000 /m + 90% * 40 000 m * 17.000 /m + 20.000 m * 16.000 /m = 1.682 trSo lng vai a tieu thu = 106.000 met vai

b. Ao := 4.500 ao * 100.000 /ao + 90% * 2.000 ao * 110.000 /ao + 1.000 ao * 105.000 /ao= 753 tr So lng ao a tieu thu = 7.300 ao Tong Doanh thu vai va ao = 2.435 tr

Thue GTGT:Thue GTGT au ra : 2.435 tr * 10% = 243,5 tr

Thue GTGT au vao c khau tr:= 1 TSC * 300 tr * (1 + 20%) * 10%+ 800 tr * 10%+ 260 tr * 10%= 142 trThue GTGT phai nop = 243,5 tr 142 tr = 101,5 tr

Chi ph kinh doanh c tr: a. Gia von Vai : - Gia thanh sx 1m vai = 60% 15.000 /m = 9.000 /m- Gia von hang ban = 9.000 /m 106.000 m = 954 tr

b. Gia von Ao:- Vi = 2 m/ao * 9.000 /m =18.000 /ao- Chi ph sx khac = 40% * 100.000 /ao = 40.000 /ao- Gia thanh sx 1 ao = 18.000 /ao + 40.000 /ao = 58.000 /aoGia von ao a ban= 58.000 /ao * 7.300 ao = 423,4 tr

Tong gia von vai va ao a ban = 954 tr + 423,4 tr = 1.377,4 tr

c. Chi ph BH, QLDN, khac:= 40% * 1.377,4 tr = 550,96 trd. TNCT khac:Thu nhap trc khi nop thue nc ngoai = 320 tr /( 1- 15% ) = 376,4706 tr

e. Thu nhap chu thue = 2.435 tr (1.377,4 tr + 550,96 tr) + 376,4706 tr = 506,64 tr + 376,4706 trf. Thue TNDN phai nop= (506,64 tr * 20%) + (376,4706 tr * 22%) = 101,328 tr + 82,8235 tr = 184,1515 trDN c tr thue TNDN a nop nc ngoai vithue suat 15% = 376,4706 tr x 15% = 56,4706 trThue TNDN con phai nop = 184,1515 tr 56,4706 tr = . tr

Bai 31I.THUE NHAP KHAU= 100.000 kg * 10.000 /kg * 10% = 100 tr

II.THUE GTGT1.Thue GTGT au vao c khau tr:= 100.000 kg * 10.000 /kg * (1+ 10%) * 10%+ 900 tr * 10%+ 700 tr * 10%+ 20.000 SP * 90% * 47.000 /SP * 5% * 10%= 274,23 tr

2. Thue GTGT au ra= 30.000 SP * 45.000 /SP * 10%+ 20.000 SP * 90% * 47.000 /SP * 10%+ 20.000 SP * 46.000 /SP * 10%+ 18.000 SP * 47.000 /SP * 10%= 396,2 tr Vay thue GTGT phai nop= 396,2 tr 274,23 tr = 121,97 tr

III.THUE THU NHAP DOANH NGHIEP1. Doanh thu= 30.000 SP * 45.000 /SP+ 20.000 SP * 90% * 47.000 /SP+ 20.000 SP * 46.000 /SP+ 18.000 SP * 47.000 /SP =3.962 trSo lng san pham a tieu thu = 86.000 SP

2.Chi ph c tra. Gia thanh:- Nguyen lieu = 90.000 kg * 10.000 /kg * (1+ 10%) = 990 tr- KH TSC = 370 tr- Tien lng = 6.000 /Sp * 100.000 SP = 600 tr- Vat lieu = (900 tr + 100 tr) * 60% = 600 tr- Dch vu = 700 tr * 70% = 490 tr- Chi ph khac = 290 trCong= 3.340 tr

* Z SP san xuat trong nam= 3.340 tr : 100.000 SP B = 33.400 /SP* Gia von SP a tieu thu= 86.000 SP * 33.400 /SP = 2.872,4 tr

b. Chi ph QLDN, BH, khac:- KHTSC= 160 tr 10 tr = 150 tr- Tien lng = 145 tr- Vat lieu = (900 tr + 100 tr) * 20% = 200 tr- Dch vu = 700 tr * 30% = 210 tr- Chi hoa hong = 20.000 SP * 90% * 47.000 /SP * 5% = 42,3 tr- Tra lai vay ngan hang = 20 tr- Thue mon bai, .. = 20 tr- Chi ph khac = 110 trCong = 897,3 tr

c. Thu nhap chu thue= 3.962 tr (2.872,4 tr + 897,3 tr) = 192,3 tr d. Thue TNDN = 192,3 tr * 20% = 38,46 tr

Bai 32I.THUE XUAT KHAU= 15.000 spB * 50.000 /sp * 1% = 7,5 tr

II.THUE GTGT1. Thue GTGT au vao c khau tr cua quy IV:= 1.280 tr * 10% + [220 tr : (1+ 10%)] * 10%= 148 tr

2. Thue GTGT au ra cua quy IV= 15.000 SP * 50.000 /SP * 0%+ 25.000 SP * 51.000 /SP * 10%+ (35.000 SP + 2.000 SP) * 52.000 /SP * 10%+ 15.000 SP * 53.000 /SP * 10%= 399,4 tr Vay thue GTGT phai nop quy IV= 399,4 tr 148 tr = 251,4 tr

III.THUE THU NHAP DOANH NGHIEP Doanh thu quy IV= 15.000 SP * 50.000 /SP + 25.000 SP * 51.000 /SP+ (35.000 SP + 2.000 SP) * 52.000 /SP + 15.000 SP * 53.000 /SP =4.744 trSo lng san pham a tieu thu quy IV = 92.000 SP

2.Chi ph c tr quy IVa. Gia thanh:- Nguyen vat lieu = 1.100 tr- KH TSC = 320 tr- Tien lng = 970 tr- Chi ph khac = 430 trCong= 2.820 tr

* Z /SP san xuat trong quy IV = 2.820 tr : 100.000 SP B = 28.200 /SP* Gia von SP a tieu thu trong quy IV= 10.000 SP * 90% * 28.200 /SP + 82.000 SP * 28.200 /SP = 2.566,2 tr

b. Chi ph QLDN, BH, khac:- Nguyen lieu= 120 tr- KHTSC= 160 tr- Tien lng= 420 tr-Cong tac ph va thue quay hang= 50 tr- Chi ung ho quy khuyen hoc= 10 tr- Chi ph khac= 170 tr-Thue Xuat khau= 7,5 tr Cong = 937,5 tr

c. Thu nhap chu thue quy IV= 4.744 tr (2.566,2 tr + 937,5 tr) = 1.240,3trd. Thue TNDN quy IV = 1.240,3tr * 20% = 248,06 tr

e. Thue TNDN quy I, II, III= (10.200 tr 8.400 tr) * 20% = 360 trSo thue TNDN ca nam 200n = 360 tr + 248,06 tr = 608,06 trDN phai nop them thue TNDN= 608,06 tr 500 tr = 108,06 tr

Bai 33I. Thue nhap khau:= 100.000 kg * 10.000 /kg * 10% = 100 tr

II. Thue GTGT :1. Thue GTGT au vao c khau tr:= 100.000 kg * 10.000 /kg * (1+10%) * 10%+ 80.000 kg * 8.000 /kg * 10%+ 600 * 10%+ 90% * 40.000 sp * 50.000 /sp * 2% * 10% = 237,6 tr

2. Thue GTGT au ra := 30.000 sp * 48.000 /sp * 10%+ 90% * 40.000 sp * 50.000 /sp * 10%+ 20.000 sp * 49.000 /sp * 10%= 422 trThue GTGT phai nop = 422 tr 237,6 tr = 184,4 tr

III. Thue TNDN:1 Doanh thu:= 30.000 sp * 48.000 /sp + 90% * 40.000 sp * 50.000 /sp + 20 000 sp * 49.000 /sp = 4.220 trSo lng SPB a tieu thu = 86.000 sp

2. Chi ph : a.Gia thanh: Nguyen lieu E = 10.000 kg * 12.000 /kg + 70.000 kg * 10.000 /kg * (1+10%) = 890 tr Khau hao TSC = 340 tr Tien lng = 620 tr

Vat lieu H ton kho = 70%* 2.000 kg * 7.000 /kg = 9,8 tr Vat lieu H mua trong nam = 50% * 80.000 kg * 8.000 /kg = 320 tr Dch vu mua trong nc = 70% * 600 tr= 420 tr Chi ph khac = 320 tr Cong= 2.919,8 tr

Gia thanh 1 SP B = 2.919,8 tr : 100.000 SP = 29.198 /spGia von hang ban = 86.000 sp * 29.198 /sp= 2.511,028 tr

b. Chi ph BH, QLDN, khac :Khau hao TSC = 180 tr 10 tr = 170 trTien lng = 145 trVat lieu H ton kho = 30% * 2.000 kg * 7.000 /kg = 4,2 trVat lieu H mua trong nam = 20% * 80.000 kg * 8.000 /kg = 128 trDch vu mua trong nc = 30% * 600 tr = 180 tr

b. Chi ph BH, QLDN, khac : Chi hoa hong cho ai ly90% * 40.000 sp * 50.000 /sp * 2% = 36 trThue mon bai, .. = 20 trChi ph hp ly khac = 130 trCong = 813,2 tr

Thu nhap trc thue TNDN nc ngoai:= 480 tr * (1- 20%) = 600 tr 3. Thu nhap chu thue: = 4.220 tr (2.511,028 tr + 813,2 tr ) + 600 tr= 895,772 tr + 600 tr = 1.495,772 tr Thue TNDN = (895,772 tr * 20%) + (600 tr * 22%) = 179,1544 tr + 132 tr = 311,1544 trTr thue TN a nop nc ngoai: 600 tr x 20% = 120 trCon phai nop: 311,1544 tr 120 tr = tr

Bai 34:I. Thue nhap khau:= 50.000 kg * 20 000 /kg * 20% = 200 tr

II. Thue TNDN:1. Doanh thu = 30.000 sp * 50.000 /sp + 40.000 sp * 52.000 /sp + 20.000 sp * 51.000 /sp = 4.600 trSo lng SPB a tieu thu = 90.000 sp

2. Chi ph a. Gia thanh - Nguyen lieu E = 40.000 kg * 20.000 /kg * (1+20%) *(1 + 10%) = 1.056 tr- Khau hao TSC = 340 tr- Tien lng = 600 tr- Vat lieu mua trong nc = 70% * ( 880 tr + 100 tr ) = 686 tr- Dch vu mua trong nc = 70% * 660 tr = 462 tr- Chi ph khac = 290 tr Cong = 3.434 tr

Gia thanh 1 spB = 3.434 tr : 100.000 SP= 34.340 /spGia von hang ban = 1.000 sp * (90% * 34.340 /sp) + 89.000 sp * 34.340 /sp= 3.087,166 tr

b. Chi ph BH, QLDN, khac:- Khau hao TSC = 170 tr- Tien lng = 140 tr- Vat lieu mua trong nc = 20% * (880 tr + 100tr) = 196 tr- Dch vu mua trong nc = 30% * 660 tr = 198 tr- Thue mon bai, = 20 tr- Chi ph khac = 110 trCong = 834 tr

c. Thu nhap chu thue TNDN = 4.600 tr (3.087,166 tr + 834 tr)= 678,834 trd. Thue TNDN phai nop .

Bai 34:I. Thue nhap khau:= 50.000 kg * 20 000 /kg * 20% = 200 tr

II. Thue GTGT:Thue GTGT au ra:= 30.000 sp * 50.000 /sp * 10%+ 40.000 sp * 52.000 /sp * 10%+ 20.000 sp * 51.000 /sp * 10%= 460 tr

II. Thue GTGT:Thue GTGT au vao c khau tr:= 50.000 sp * 20.000 /sp * 10%= 800 tr * 10% + 600 tr * 10% = 260 tr

Thue GTGT phai nop:= 460 tr 260 tr = 200 tr

III. Thue TNDN:1. Doanh thu = 30.000 sp * 50.000 /sp + 40.000 sp * 52.000 /sp + 20.000 sp * 51.000 /sp = 4.600 trSo lng SPB a tieu thu = 90.000 sp

2. Chi ph a. Gia thanh - Nguyen lieu E = 40.000 kg * 20.000 /kg * (1+20%) = 960 tr- Khau hao TSC = 340 tr- Tien lng = 600 tr- Vat lieu mua trong nc = 70% * ( 800 tr + 100 tr ) = 630 tr- Dch vu mua trong nc = 70% * 600 tr = 420 tr- Chi ph khac = 290 tr Cong = 3.240 tr

Gia thanh 1 spB = 3.240 tr : 100.000 SP= 32.400 /spGia von hang ban = 1.000 sp * (90% * 32.400 /sp) + 89.000 sp * 32.400 /sp= 2.912,76 tr

b. Chi ph BH, QLDN, khac:- Khau hao TSC = 170 tr- Tien lng = 140 tr- Vat lieu mua trong nc = 20% * (800 tr + 100tr) = 180 tr- Dch vu mua trong nc = 30% * 600 tr = 180 tr- Thue mon bai, = 20 tr- Chi ph khac = 110 trCong = 800 tr

c. Thu nhap chu thue TNDN = 4.600 tr (2.912,76 tr + 800 tr)= 887,24 trd. Thue TNDN phai nop = 887,24 * 20% = 177,488 tr

BAI 351. Doanh thu: 3.070 tr1.1. SP A: 1.800 tr (40.000 sp)- XK: 10.000 sp x 46.000 /sp = 460 tr- CTTM: 20.000 sp x 44.000 /sp = 880 trBL: 10.000 sp x 46.000 /sp = 460 tr

1.2. SP B: 1.270 tr (30.000 sp)- CTTM: 20.000 sp x 42.000 /sp = 840 tr- BL: 10.000 sp x 43.000 /sp = 430 tr

2. Thu GTGT u ra:(1.800 tr 460 tr) x 10% = 134 tr3. Thu GTGT u vao:[600 tr x 10%] + [100 tr x 10% x (1.800 tr : 3.070 tr)]= 65,86 tr

4. Chi ph sxsp nhp kho:

4.1. SP A 4.2. SP BNg liuKHTSCLngCP khac

Cong 580 tr 150 tr 130 tr180 tr

1.040 trNg liu KHTSCLng CP khac

Cong620 tr180 tr150 tr200 tr

1.150 tr

5. Chi ph sxsp xut kho: 1.694,5 tr- SP A: 1.040 tr : 50.000 sp x 40.000 sp = 832 tr- SP B: 1.150 tr : 40.000 sp x 30.000 sp = 862,5 tr

6. Chi ph khac: 752 tr - KHTSC: 170 tr- Lng: 220 tr- Lai vay: 20 trng h : 12 tr- MB : 20 tr- CP khac: 310 tr- Thu XK: 460 tr x 0% = 0

7. Thu TNDN:(3.070 tr - 1.694,5 tr - 752 tr) x 20% = 623,5 tr x 20% = 124,7 tr

Bai 36I. THUE NHAP KHAU= 50.000 kg * 5.000 /kg * 10%+ 40.000 kg * 10.000 /kg * 10%= 65 tr

II.THUE GTGT1.Thue GTGT au vao c khau tr:= 50.000 kg * 5.000 /kg * (1+ 10%) * 10%+ 520 tr * 10%= 79,5 tr

2. Thue GTGT au ra= 40.000 SPA * 45.000 /SPA * 10%= 180 tr Vay thue GTGT phai nop= 180 tr - 79,5 tr = 100,5 tr

II.THUE THU NHAP DOANH NGHIEP 1. Doanh thu* SP A = 40.000 SP * 45.000 /SP = 1.800 tr* SP B = 30.000 SP * 40.000 /SP = 1.200 trTong doanh thu SP A + SP B=3.000 tr

2.Chi ph c tra. Gia thanh SP A: 1.050 tr- Nguyen vat lieu = 40.000 kg * 5.000 / kg (1 + 10%) = 220 tr- KH TSC = 160 tr- Tien lng = 120 tr-Vat lieu K = (520 tr + 80 tr) * 60% = 360 tr- Chi ph khac = 190 trCong= 1.050 tr

* Z/ SPA san xuat trong nam= 1.050 tr / 50.000 SP A = 21.000 /SP* Gia von SPA a tieu thu trong nam = 40.000 SPA * 21.000 /SP = 840 tr

b. Gia thanh SP B:- Nguyen vat lieu = 30.000 kg * 10.000 / kg (1 + 10%) * (1+ 10%) = 363 tr- KH TSC = 140 tr- Tien lng = 140 tr-Vat lieu H = 550 tr * 70% = 385 tr- Chi ph khac = 180 trCong= 1.208 tr

- Z/ SPB san xuat trong nam = 1.208 tr / 40.000 SP B = 30.200 /SP- Gia von SPB a tieu thu trong nam= 30.000 SPB * 30.200 /SP = 906 tr

Tong gia von SPA va SP B= 840 tr + 906 tr = 1.746 tr

b. Chi ph QLDN, BH, khac:- KHTSC= 160 tr- Tien lng= 245 tr- Dch vu= 200 tr- Tra lai vay= 20 tr- Chi nop thue Mon bai= 20 tr- Chi ph khac= 170 trCong = 815 tr

c. Thu nhap chu thue = 3.000 tr (1.746 tr + 815 tr)= 3.000 tr - 2.561 tr= 439 trd. Thue TNDN nam = 439 tr * 20% = 87,8 tr

Bai 37I.THUE GTGT1. Thue GTGT au ra= 20.000 h * 135.000 /h * 10% + (10.000 h + 5.000 h) * 138.000 /h * 10% + 10.000 h * 136.000 /h * 0% + 60.000 h * 90% * 136.500 /h * 10% = 1.214,1 tr

2. Thue GTGT au vao c khau tr= 10.200 tr * 10%= 1.020 trVay thue GTGT phai nop = 1.214,1 tr 1.020 tr = 194,1 tr

II. Thue TTB= 20.000 h * [135.000 /h : (1 + 50%)] * 50%+ 15.000 h * [138.000 /h : (1 + 50%)] * 50% + 60.000 h * 90% * [136.500 /h : (1 + 50%)] * 50%= 900 tr + 690 tr + 2.457 tr = 4.047 tr

III. THUE THU NHAP DOANH NGHIEP1. Doanh thu= 20.000 h * 135.000 /h = 2.700 tr + (10.000 h + 5.000 h) * 138.000 /h = 2.070 tr + 10.000 h * 136.000 /h = 1.360 tr + 60.000 h * 90% * 136.500 /h = 7.371 tr = 13.501 trTong so lng bia a tieu thu = 99.000 hop

2. Chi ph c tr:a. Gia von= 6.000 h * 90% * 40% * 135.000 /h + 93.000 h * 40% * 135.000 /h= 324 tr + 5.022 tr = 5.346 tr

b. Chi ph QLDN, BH, thue TTB, khac:= 20% * 100.000 h * 40% * 135.000 /h + 4.047 tr= 1.080 tr + 4.047 tr = 5.127 tr

c. Thu nhap chu thue= 13.501 tr (5.346 tr + 5.127 tr)= 13.501 tr - 10.473 tr= 3.028 trd. Thue TNDN = 3.028 tr * 20% = 605,6 tr

Bai 38I.THUE GTGT1. Thue GTGT au ra= 30.000 ket * 105.000 /K * 10%+ 10.000 ket * 160.000 /K * 0%+ 60.000 ket * 90% * 108.000 /K+ 20.000 ket * 109.500 /K * 10%= 1.117,2 tr

2. Thue GTGT au vao c khau tr= 9.200 tr * 10%= 920 trVay thue GTGT phai nop = 1.117,2 tr - 920 tr = 197,2 tr

II. Thue TTB= 30.000 K * 105.000 /K * 50% (1 + 50%) + 60.000 K * 90% * 108.000 /K * 50% (1 + 50%) + 20.000 K * 109.500 /K * 50% (1 + 50%)= 3.724 tr

III. THUE THU NHAP DOANH NGHIEP1. Doanh thu= 30.000 ket * 105.000 /K = 3.150 tr + 10.000 ket * 160.000 /K = 1.600 tr + 60.000 ket * 90% * 108.000 /K = 5.832 tr + 20.000 ket * 109.500 /K = 2.190 tr= 12.772 trTong so lng bia a tieu thu 114.000 ket

2. Chi ph c tr:a. Gia von= 10.000 K * 90% * 30% * 105.000 /K + 104.000 K * 30% * 105.000 /K = 283,5 tr + 3.276 tr = 3.559,5 tr

b. Chi ph QLDN, BH, thue TTB, khac:= 20% * 120.000 k * 30% * 105.000 /K = 756+ 10.000 K * 20 chai * 4.000 /chai (vo chai)+ 10.000 K * 15.000 /K (ket nha) + 3.724 tr (thue TTB) = 5.430 tr

c. Thu nhap chu thue= 12.772 tr (3.559,5 tr + 5.430 tr)= 12.772 tr 8.989,5 tr= 3.782,5 tr

d. Thue TNDN = 3.782,5 tr * 20% = 756,5 tr

Bai 39I. Thue TTB:= 10.000 chai * [84.100 /c/(1 + 25%)] * 25%+ 8.000 chai * [85.550 /c/(1 + 25%)] * 25%= 305,08 tr

II. Thue GTGT 1. Thue GTGT au ra = 7.000 chai * 74.000 /chai * 0%+ 10.000 chai * 84.100 /chai * 10%+ 10.000 chai * 72.000 /chai * 10%+ 8.000 chai * 40.000 /chai * 10%= 188,1 tr

2. Thue GTGT au vao= 50% * 2.399 tr * 10% = 119,95 trThue GTGT phai nop = 188,1 tr 119,95 tr = 68,15 tr

III. Thue TNDN 1. Doanh thu = 7.000 chai * 74.000 /chai + 10.000 chai * 84.100 /chai + 10.000 chai * 72.000 /chai + 8.000 chai * 40.000 /chai = 2.399 tr

2. Chi ph- Gia von, chi ph ban hang, QLDN:= 60% 2.399 tr = 1.439,4 tr - Thue TTB c tr = 305,08 tr3. Thu nhap chu thue = 2 399 tr (1 439,4 tr + 305,08 tr ) = 654,52 tr4. Thue TNDN phai nop = 654,52 tr * 20% = 1130,904 tr

Bai 40I. THUE GTGT1. Thue GTGT au ra= 79.900 SP * 9.000 /SP * 10% + 39.800 SP * 19.000 /SP * 10%+ 4.900 SP * 140.000 /SP * 10%+ 69.800 SP * 40.000 /SP * 10%+ 10 tr * 10%= 496,33 tr

2. Thue GTGT au vao c khau tr= 80.000 SP * 6.000 /SP * 10% + 40.000 SP * 12.000 /SP * 10%+ 5.000 SP * 130.000 /SP * 10%+ 150 tr * 10%+ 90 tr * 10%= 185 tr

Vay thue GTGT phai nop = 496,33 tr 185 tr = 311,33 tr

II. THUE THU NHAP DOANH NGHIEP1. Doanh thu= 79.900 SP * 9.000 /SP + 39.800 SP * 19.000 /SP + 4.900 SP * 140.000 /SP+ 69.800 SP * 40.000 /SP = 4.953,3 tr

2. Chi ph c tr:a. Gia von= 2.000 SP * 5.600 /SP + 77.900 SP * 6.000 /SP + 5.000 SP * 11.000 /SP + 34.800 SP * 12.000 /SP + 4.900 SP * 130.000 /SP+ 69.800 SP * 30.000 /SP = 3.682,2 tr

b. Chi ph QLDN, BH, khac:= 770 tr 10 tr= 760 tr

c. Thu nhap chu thue= 4.953,3 tr (3.682,2 tr + 760 tr ) + (10 tr - 5 tr) = 4.953,3 tr - 4.442,2 tr + 5 tr= 516,1 tr

d. Thue TNDN = 516,1 tr * 20% = 103,23 tr

Bai 41I. Thue nhap khau= 1 TSC * 200 tr * 20% + 5.000 spA * 50.000 /sp * 40%= 140 tr

II.Thue TTB khi nhap khau:. = 5.000 spA * 50.000 /sp * (1 + 40%) * 20% = 70 tr

III. Thue GTGT1. Thue GTGT au ra= 4.900 SP * 200.000 /SP * 10% + 9.800 SP * 65.000 /SP * 10% + 9.900 SP * 85.000 /SP * 10%= 245,85 tr

2. Thue GTGT au vao c khau tr= 200 tr * (1 + 20%) * 10%+ 5.000 SPA * 50.000 /SP * (1 + 40%) *(1 + 20%)*10%+ 10.000 SP B * 44.000 /SP : (1 + 10%) * 10%+ 10.000 SP C * 66.000/SP : (1 + 10%) * 10%+ [121 tr : (1 + 10%)] * 10%= 24 tr + 42 tr + 40 tr + 60 tr + 11 tr = c

Vay thue GTGT phai nop = 245,85 tr 177 tr= 68,85 tr

II. THUE THU NHAP DOANH NGHIEP1. Doanh thu= 4.900 SP A * 200.000 /SP + 9.800 SP B * 65.000 /SP + 9.900 SP C * 85.000 /SP

= 2.458,5 tr

2. Chi ph c tr:a. Gia von= 4.900 SP A * 50.000 /SP * (1 + 40%) * (1 + 20%) + 9.800 SP B * 44.000 /SP : (1 + 10%) + 9.900 SP C * 66.000 /SP : (1 + 10%) = 411,6 tr + 392 tr + 594 tr = 1.397,6 tr

b. Chi ph QLDN, BH, khac:- KHTSC= 100 tr- Tien lng= 240 tr- Dch vu = 80 tr- Chi ph tieu thu= 160 trThue mon bai, ....= 7 tr- Chi ph khac= 90 trCong = 677 tr

c. Thu nhap chu thue= 2.458,5 tr (1.397,6 tr + 677 tr) + 16 tr = 399,9 trd. Thue TNDN phai nop = 399,9 tr * 20% = .

Bai 42:I. Thue nhap khau= 8 oto * 200 tr * 70%= 1.120 tr

II. Thue TTB khi nhap khau:= 8 o to * 200 tr * (1+ 70%) * 50% = 1.360 tr

II.THUE GTGT PHAI NOP1.Thue GTGT au vao c khau tr= 8 o to * 200 tr/c * (1+ 70%) * (1 + 50%) * 10% + 10 o to * 550 tr/c * 10% + 200 tr * 10%= 408 tr + 550 tr + 20 tr = 978 tr

2.Thue GTGT au ra= 7 o to * 820 tr/c * 10% + 9 o to * 600 tr/c * 10% + 900 tr * 10%= 1.204 trVay thue GTGT phai nop = 1.204 tr - 978 tr= 226 tr

III.Thue TNDN1. Doanh thu= 7 o to * 820 tr/c + 9 o to * 600 tr/c + 900 tr = 12.040 trThu nhap chu thue khac= 7 o to * 902 tr * 3 Thang * 1% = 189,42 tr

2. Gia von o to tieu thu= 7 o to * 200 tr * (1+ 70%) * (1 + 50%) + 9 o to * 550 tr= 3.570 tr + 4.950 tr = 8.520 tr3. Chi ph ban hang, QLDN, dch vu sa cha= 15% * 12.040 tr= 1.806 tr

4. Thu nhap chu thue= 12.040 tr (8.520 tr + 1.806 tr) + 189,42 tr= 1.903,42 tr5. Thue TNDN phai nop = 1.903,42 tr * 20%= 380,684 tr

BAI TAP THEM

Bai tai nguyen:So lng tai nguyen thc khai thac trong ky:a tan khai thac sang tuyen a * 80% tan thanh phamb tan khai thac 70.000 tan thanh pham

b = 70.000 tan / 80% = 87.500 tan

Vay so lng than khai thac trong ky la 87.500 tan

- Gia ban 01 tan than sach trong ky= 8.000 tr / 80.000 tan = 100.000 /tan- Gia tnh thue tai nguyen tai ni khai thac= (100.000 /T 20.000 /T) * 80%= 64.000 /T- Thue Tai nguyen phai nop= 87.500 tan * 64.000 /T * 4% = 224 tr

*Nl nhap khau SX xuat khau trong han 275 ngay => nop thue XK , 0 nop NK ***Nlieu Nk SXuat XK trong thoi han 275 ngay nop thue XK, ko nop thue NK*Nlieu Nk gia cong XK: mien thue NK, Xkhau TP =>truy thu phan thue NK bi tra*Nl nhap khau SX xuat khau qua han 275 ngay => nop thue XK , thue NK nhung dc hoan khi thuc xuat*********************************************************************************************************************************TTDB karaoke**********************************************************************************************************************************************

Documents

GIAI BAI TAP Sach Bai Tap - 2014