bai giang ke khai thue gtgt

7/24/2019 Bai Giang Ke Khai Thue Gtgt

1/59

1 THNG 11/2009


2/59

2

I/ HO S KE KHAI THUE GTGTHANG THANG

1/ T khai thu GTGT (mu01/GTGT)2/ Bng k ha n !h"ng t# HH$% &'n a (mu

011/GTGT)

*/ Bng k ha n !h"ng t# HH$% mua +,- (mu012/GTGT)

./ Bng hn & 3 thu GTGT !4a HH$% mua

+,- 56! kh7u t# t-ng k8 (mu01./GTGT)
http://bieu%20mau%20moi/1.%2001%20%20GTGT%20To%20khai%20khau%20tru%20thang%20-%20CC.xlshttp://bieu%20mau%20moi/1.%2001%20%20GTGT%20To%20khai%20khau%20tru%20thang%20-%20CC.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%202%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%202%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%202%20GTGT.xlshttp://bieu%20mau%20moi/5.%2001%20-%204A%20phan%20bo%20khau%20tru%20thang%20-%20cc.dochttp://bieu%20mau%20moi/5.%2001%20-%204A%20phan%20bo%20khau%20tru%20thang%20-%20cc.dochttp://bieu%20mau%20moi/5.%2001%20-%204A%20phan%20bo%20khau%20tru%20thang%20-%20cc.dochttp://bieu%20mau%20moi/5.%2001%20-%204A%20phan%20bo%20khau%20tru%20thang%20-%20cc.dochttp://bieu%20mau%20moi/5.%2001%20-%204A%20phan%20bo%20khau%20tru%20thang%20-%20cc.dochttp://bieu%20mau%20moi/01%20-%202%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%202%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%202%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/1.%2001%20%20GTGT%20To%20khai%20khau%20tru%20thang%20-%20CC.xlshttp://bieu%20mau%20moi/1.%2001%20%20GTGT%20To%20khai%20khau%20tru%20thang%20-%20CC.xlshttp://bieu%20mau%20moi/1.%2001%20%20GTGT%20To%20khai%20khau%20tru%20thang%20-%20CC.xls


3/59

*

:/ Bng k 3 thu GTGT ; n? =@ng A Ct &'n h,ng +;ng Aai

ng-,i tDnh (mu301:/GTGT)E/ Bng tng h6 thu GTGT thF- Bn gii tnh

khai & ung iu !hDnh (mu301*/GTGT)

I'! hJ tn 56! AK h,ng th'ng +, n


4/59

.

II/ CACH LAP BANG KE

Bng k 56! AK h,ng th'ng +, ghi thF- th" t@thi gian ghi O? 4 !'! !hD tiu tn &ng kP T5ng h6 !'! !hD tiu tn &ng k khMng !!Qn !" R ghi th tn &ng k khMng ghi &S t3ngP T5ng h6 tn 1 ha n ghi nhiu Aai HH$%th tUi !


5/59

:

- Nu cc ch tiu c s liu m (-) th ghi du trng trc gi tr! c"n nh#$ trn %&ng ' su %m *N+*, th $h"n mm h. tr/ ' 'hi t0ng m1 ng23c 4n (555)

- 6i 7i 89:; c m< s thu => s (4n 7! tr0cthu?c chi nhnh c@ hAng555) th nh#$ lin tBc=> s ('hCng nh#$ 'D t0 E-F giG chG s =H 7AchG s ==

B[\ T]_

II/ CACH LAP BANG KE


6/59

E

HHDV BIN ,O(maus!

"1-1/GTGT#

Ha n GTGT !4a HH$% &'n a t-ng k8 tYnh thu(&a- gJm ! !'! ha n C! th` nh5 tFm +)

T5ng h6 gi' &'n ghi tn ha n C! th` A, gi' ;

! thu GTGT th gi' &'n !h5a ! thu GTGT +,thu GTGT 56! >'! Xnh nh5 aub

$-anh 3 &'n!h5a ! thu

GTGT c

Gi' &'n ghi tn ha n

1 P thu u7t

Thu

GTGT

c $-anh 3 &'n !h5a ! thu

GTGT

> Thu

u7t
http://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xls


7/59

d

- i vi ha n b hy cha k khai thu GTGT th khngphi k khai tn bng k !"# $%&'

Z3i +ei nhfng h-' n ; k khai !'! k8 t5e! =- ai t !(ai (t khng )*+ t,ng gi+ ( thu GTGT phi np. (thu GTGT c/n 0c kh1u t2. c/n 0c h3*n&hi hu RAK AUi h-' n tha? th4a n n*y ghi 5+ c6t $3anh thuv* c6t thu tn bng k !"# $%&'

Ha n GTGT (iu!hDnhtQngh-C!gim) 3 A56ng gi'&'n !4a HH$% &'n a t5e!

i vi ha n i7u ch8nh gi+ ghi 5+ ct $3anh thu v*

ct thu GTGT

HHDV BIN ,O(maus!

"1-1/GTGT#
http://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.doc


8/59

Ha n >u7t t AUi HH$% !h- ng5i &'n H-' n GTGT &X thu hJi km thF- &in &n thu

hJi h-' n !t9ng h0p b:n ch3 i t0ng khng

c h3: n. t );i h*ng&'4a n n*y ghi 5+ c6t$3anh thu v* c6t thu tn bng k !"# $%&'

Ha n >u7t tiu =`ng n


9/59

5u lb1/ Z3i +ei !'! kh-n hY A hY khMng k +,- &ng k n,?

(kR ! hY >Qng =Ou)

2/ Ha n >u7t t h,ng !4a HH nhKn 4? th'! nhK khuHH$% nhKn &'n Ui Al khMng hi tYnh thu GTGT

I'! ha n n,? AK Bng k 011/GTGT ing +, khMng

k khai 3 Aiu An t khai thu GTGT*/ Ha n k khai !hKm !4a !'! k8 k khai t5e! k khai

Bng gii tnh khai & ung (mu01/oHBV)ohMng k khaitn &ng k 011/GTGT

HHDV BIN ,O(maus!

"1-1/GTGT#
http://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.dochttp://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.dochttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/01%20-%201%20GTGT.xlshttp://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.dochttp://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.dochttp://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.doc


10/59

10

5u lb./ Z3i +ei HH$% &'n Ap t@! ti !h- 3i t56ng tiu=`ng nh5b in n5e! $% &5u in $% kh'!h Un

Qn u3ng +Kn !hu?Rn h,nh kh'!h o$ +,ng &U! 'Lul ngai t +, &'n Ap HH $% tiu =`ng kh'! th56! k khai tng h6 $V &'n Ap khMng hi k khai

thF- t#ng HZ:/ H-' n GTGT 56! AK tn Bng k thF- t#ngnhm HH$%b khMng !hXu thu GTGT thu u7t 0q

thu u7t :q +, thu u7t 10q

HHDV BIN ,O(maus!"1-1/GTGT#


11/59

11

5u lbZ3i +ei HH$% 56! gim :0q m"! thu u7t thuGTGT thF- Lu? Xnh th khai +,- !hD tiu rHH$%

!hXu thu u7t thu GTGT :qs tUi !


12/59

12

$- BANG KE HPO 6JN 8KLNM +KK;Q RSO QTU (mVus"1-$/GTGT#

-

Ha n GTGT !4a HH$% mua +,- (kR ! han C! th` nh5b + >F + t,uj)

T5ng h6 gi' mua ghi tn ha n C! th` A, gi'

; ! thu GTGT th gi' mua !h5a ! thu GTGT+, thu GTGT 56! >'! Xnh nh5 aub$-anh 3 mua!h5a ! thu

GTGT c

Gi' mua ghi tn ha n

1 P thu u7t

Thu

GTGT

c $-anh 3 mua !h5a ! thu

GTGT

> Thu

u7t

P L


13/59

1*

Z3i +ei nhfng h-' n ; k khai !'! k8 t5e! =-ai t!(ai (t khng )*+ t,ng gi+ ( thu GTGTphi np. ( thu GTGT c/n 0c kh1u t2. c/n

0c h3*n& m, &n &'n AK &in &n thu hJi han +, AK AUi h-' n tha? th 4a n n*y ghi5+ c6t $3anh ( v* c6t thu tn bng k'

Ha n GTGT (iu!hDnhtQngh-C!gim)3A56ng gi' mua !4a HH$% mua +,- t5e!

i vi ha n i7u ch8nh gi+ ghi 5+ ct $3anh

( v* ct thu GTGT

$- BANG KE HPO 6JN 8KLNM +KK;Q RSO QTU (mVu s "1-$/GTGT#

P L
http://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.dochttp://vi%20du/HD%20DC%20GIAM%20GIA.doc


14/59

1.

$- BANG KE HPO 6JN 8KLNM +KK;Q RSO QTU (mVu s "1-$/GTGT#

Ha n nhKn AUi HH$% =- ng5i mua t AUi Ih"ng t# &in Aai n


15/59

1:

5u lba) ohi A^ &ng k th ghi thF- t#ng nhm HH$%

nh5 aub

HH$% mua +,- =`ng ing !h- Vzo$ !hXu thuGTGTbGhi tWan &< ha n !h"ng t# &in Aai n


16/59

1E

HH$% mua +,- =`ng ing !h- Vzo$ khMng !hXuthu GTGTbGhi tWan &< ha n !h"ng t# &in Aai n


17/59

1d

HH$% mua +,- =`ng !hung !h- Vzo$ !hXu thu +,khMng !hXu thu GTGTb

Z3i +ei ha n !h"ng t# &in Aai n


18/59

Bn gii tnh khai & ung iu !hDnh mu 301/oHBV 56! AK R iu !hDnh & ung ai tnhOm An 3 thu GTGT ; k khai !'! k8 t5e!A,m tQng gim 3 thu hi n


19/59

HJ khai thu & ung gJm !b

P T khai thu t5ng "ng +ei t khai !On &

ung iu !hDnh thMng tinP Bn gii tnh khai & ung iu !hDnh +,t,i Aiu km thF- gii thY!h 3 Aiu t-ng &n gii

tnh

>- WXN MYXY +,ZNK :KOY W[ 9SNM6Y\S 8K]NK ^ R_S H=`:KW9

X X Z [
http://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.dochttp://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.doc


20/59

20

a T5ng h6 khai & ung iu !hDnh =n n A,mtQng 3 thu hi n


21/59

21

& T5ng h6 tn T khai thu GTGT !4a th'ng ! 3 Aiuiu !hDnh & ung ! 3 thu GTGT !h5a 56! kh7u t#m; 3 ~.1 nh5ng khi k khai & ung iu !hDnh =n nA,m tQng 3 thu hi n


22/59

22

V3 thu GTGT iu !hDnh tQng nh5ng khMng hin


23/59

2*

! T5ng h6 IVo$ khai & ung iu !hDnh =nn A,m A,m tQng 3 thu hi n


24/59

2.

ohi k khai t khai thu GTGT !4a th'ng iu!hDnh & ung thMng tin IVo$ AK Bn tng h6thu GTGT thF- Bn gii tnh khai & ung iu

!hDnh (mu 01*/GTGT) +, ghi +,- !- WXN MYXY +,ZNK :KOY W[ 9SNM6Y\S 8K]NK ^ R_S H=`:KW9

X X Z [
http://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.dochttp://bieu%20mau%20moi/Giai%20trinh%20khai%20bo%20sung%20-%20OK.doc


25/59

2:

= T5ng h6 khai & ung iu !hDnh =n n A,m gim 3thu hi n


26/59

2E

5u lb I'! t5ng h6 au ? khi iu !hDnh A,m gim 3thu Ou +,- 56! kh7u t# th khMng hi tYnh tin hUtn


27/59

a- WXNM +[NM Kb +KS M+M+ +K*U WXNMYXY +,ZNK :KOY W[ 9SNM 6Y\S 8K]NK -

R_S 9e H=->`M+M+

a/ IQn !" AK b

Bn gii tnh khai & ung iu !hDnh mu 3

01/oHBV + thu GTGT ; g{i !h- ! Luan thut-ng th'ng

&/ I'!h AK

IQn !" +,- !'! Bn gii tnh khai & ung iu!hDnh mu 3 01/oHBV + thu GTGT ; g{i !h-! Luan thu t-ng th'ng R ghi +,- !'! !hD tiu

t5ng "ng tn Bng tng h6

X [ X
http://vi%20du/GIAI%20BAI%20TAP%201/BGT%2001-3.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BGT%2001-3.doc


28/59

$Wng rtng !Mngs!Mt r3 thu GTGT iu !hDnhtQngsghi +,- !hD tiu ~*: tn To thu GTGT

$Wng rtng !Mngs!Mt r3 thu GTGT iu !hDnhgimsghi +,- !hD tiu ~*d tn To thu GTGT

WTY +f

a- WXNM +[NM Kb +KS M+M+ +K*U WXNMYXY +,ZNK :KOY W[ 9SNM 6Y\S 8K]NK -

R_S 9e H=->`M+M+

BA NG 'HA N BO SO THUE
http://vi%20du/GIAI%20BAI%20TAP%201/BGT%2001-3.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BGT%2001-3.doc


29/59

29

- BA NG 'HA N BO SO THUEGTGT

8O KK;Q RSO QTU 6b8 :KS +,+,UNM :j(m*us+"1-,A/GTGT#

a- Bang phan bo n,? dung cho CSKD

va SXKD HHDV chu thue GG! vaSXKD HHDV "hong chu thue GG nhng"hong ha#ch toa$n %&eng '(#c )o thueGG 'a*u vao phu#c vu# cho SXKD HHDV

chu thue va "hong chu thue GG
http://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.doc


30/59

*0

%- 8ch l#$ %&ng $hn %kh"n O +hu M+M+ c KK;Q mu 7A2 tr2ng '

IhD tiub Thu GTGT !4a HH$% mua +,- =`ng !h- Vzo$HH$% !hXu thu

7? =Wng rtng !


31/59

*1

%- 8ch l#$ %&ng $hn %kh"n O +hu M+M+ c KK;Q mu 7A2 tr2ng

' IhD tiub Thu GTGT !4a HH$% mua +,- =`ng!hung !h- Vzo$ HH$% !hXu thu +, khMng !hXu

thu7? =Wng rtng !


32/59

*2

%- 8ch l#$ %&ng $hn %kh"n W hn %k s thu M+M+ c KK;Q mu

7A2 /c 'hu tr tr2ng 'IhDtiu1br Tng =-anh thu HH$% &'n as b7? =Wng


33/59

**

IhD tiu *b rT A =-anh thu HH$% &'n a !hXu thuGTGT tn tng =-anh thu !4a k8 k khais (*) c (2)/

(1)IhD tiu .br Thu GTGT !4a HH$% mua +,- !Onhn & t-ng k8sb

7? 3 Aiu tn !hD tiub rThu GTGT !4a HH$%mua +,- =`ng !hung !h- Vzo$ HH$% !hXu thu +,khMng !hXu thu GTGTs tn hOn (mu 01./GTGT)

IhDtiu:brThu GTGT !4a HH$% mua +,- 56!kh7u t# t-ng k8s

P IhD tiu : c IhD tiu . > IhD tiu *
http://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.dochttp://vi%20du/GIAI%20BAI%20TAP%201/BPB%2001-4A.doc


34/59

X p \ ]


35/59

*:

- h"n O +hu M+M+ c KK;Q mu 7A2 tr2ng

'V3 Aiu R ghi +,- !'! !hD tiu n,? 56! !


36/59

*E

- h"n W 6iu chnh thu M+M+ "u 7A2 /c

'hu tr th2 t l $hn %k c nvmP IhD tiu 1 +, !hD tiu 2b

V3 Aiu R ghi +,- !'! !hD tiu n,? 56! !


37/59

*d

- h"n W 6iu chnh thu M+M+ "u 7A2 /c'hu tr th2 t l $hn %k c nvm

P IhD tiu * c IhD tiu 2/IhD tiu 1P IhD tiu .b

V3 Aiu R ghi +,- !hD tiu n,? 56! A7? t# 3 Aiut5ng "ng !4a !hD tiu rThu GTGT !4a HH$%mua +,- =`ng !hung !h- Vzo$ HH$% +, khMng!hXu thu GTGTs !4a _hOn Bng hn & n,?

(mu 3 01.B/GTGT)

o- WXNM :p :KOY 6Y\S 8K]NK +KSM+M+ 6qS QTU KN W[ 6b8 :KS

+, NR (mVusH=-aW`M+M+)

X p \ ]
http://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.doc


38/59

*

- h"n W 6iu chnh thu M+M+ "u 7A2 /c'hu tr th2 t l $hn %k c nvm

P IhD tiu : c IhD tiu . > IhD tiu *P IhD tiu Eb

V3 Aiu R ghi +,- !'! !hD tiu n,? 56! !


39/59

*9

- h"n W 6iu chnh thu M+M+ "u 7A2 /c

'hu tr th2 t l $hn %k c nvmP IhD tiu d c IhD tiu : IhD tiu E

V3 Aiu !hD tiu n,? 56! tng h6 +,- !hD tiu ~2*

tn T khai thu GTGT (mu 3 01/GTGT) !4ath'ng 0* nQm au

o- WXNM :p :KOY 6Y\S 8K]NK +KSM+M+ 6qS QTU KN W[ 6b8 :KS

+, NR (mVusH=-aW`M+M+)

w WXNM :p 9e +KS M+M+ 6x Ny 8O ;UONK
http://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.dochttp://bieu%20mau%20moi/6.%2001%20-%204B%20phan%20bo%20khau%20tru%20nam%20-%20cc.doc


40/59

w- WXNM :p 9e +KS M+M+ 6x Ny 8O ;UONK+KS :YNK ;UONK z{ ;|NM }~ 6+ WIN KTNM

QxNM }OY NMUTY +]NK (R_S 9e H=-`M+M+)

IQn !" +, !'!h AK

IVo$ t-ng k8 tYnh thu ! hat ? =@ng A Ct &'n h,ng +;ng Aai ngai tDnh khih't inh =-anh thu hi AK T khai Thu GTGT (mu30E/GTGT)ghi +,- !'! !hD tiu t5ng "ng

IQn !" +,- &in Aai !h"ng t# n

w WXNM :p 9e +KS M+M+ 6x Ny 8O ;UONK
http://bieu%20mau%20moi/7.%2001%20-%205%20GTGT%20bang%20ke%20so%20thue%20da%20nop%20tinh%20ngoai%20-%20cc.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://vi%20du/mau%2006.dochttp://bieu%20mau%20moi/7.%2001%20-%205%20GTGT%20bang%20ke%20so%20thue%20da%20nop%20tinh%20ngoai%20-%20cc.doc


41/59

w- WXNM :p 9e +KS M+M+ 6x Ny 8O ;UONK+KS :YNK ;UONK z{ ;|NM }~ 6+ WIN KTNM

QxNM }OY NMUTY +]NK (R_S 9e H=-`M+M+)

$Wng rtng !Mngs !Mt r3 tin thu ; nM^s !4a&ng k ghi +,- !hD tiu rZiu !hDnh gims m; 3

~*dtn To thu GTGT !4a th'ng ; tUm n


42/59

.2

III/ T KHAI THUE GTGT8c ch tiu !nh dnh

IVo$ hi ghi k8 tYnh thu tn T khai thuGTGT

T# m; 3 ~2 n m; 3 ~9

P IVo$ ghi ng +, O? 4 !'! thMng tin ! &nthF- Qng kl thu +ei ! Luan thu +,- !'! m; 3tn t khai

P T5ng h6 IVo$ =yng "ng =yng m; +U!h 2!hiu R k khai th ngWai AOn k khai Ou tin !'!AOn nhK t khai au "ng =yng t@


43/59

.*

KqN O :KNM KI+ 9YNK KU+6yNM RSO WIN +,UNM :j

- R< s =HT5ng h6 t-ng k8 tYnh thu khMng h't inh hat


44/59

..

KqN W +KS M+M+ 8N 6b8 :KS+, :j +,8 8KS{N 9ONM

- R< s ==V3 Aiu ghi +,- !hD tiu n,? 56! A7? 3 Aiu t# !hDtiu rThu GTGT !Wn 56! kh7u t# k8 t5e! !hu?Rn

angs m; 3 ~.*!4a T khai thu GTGT k8 t5e!

KqN 8 :p :KOY +KS M+M+ KXY


45/59

.:

KqN 8 :p :KOY +KS M+M+ KXYNy NMN 9I8K NKT N8

Y- 8h tiu KK;Q mu 7A2=5 KK;Q mu 7A2 tr2ng '

R< s =

V3 Aiu ghi +,- !hD tiu n,? 56! A7? 3 Aiu =Wng rTng gi'tX HH$% mua +,-s { hOn !u3i Bng k ha n !h"ng t#HH$% mua +,- (mu 3 012/GTGT)

R< s =>

V3 Aiu ghi +,- !hD tiu n,? 56! A7? 3 Aiu =Wng rTng thuGTGT !4a HH$% mua +,-s { hOn !u3i Bng k ha n!h"ng t# HH$% mua +,- (mu 3 012/GTGT)



46/59

.E


Y- 8h tiu KK;Q mu 7A2=5 KK;Q mu 7A2 tr2ng '

a) HH$% mua +,- t-ng n5e!

R< s =a 7A m< s = Ghi gi' tX HH$% +, thuGTGT !4a HH$% mua +,- t-ng n5e!&) HH$% nhK khu

R< s =o 7A m< s =w Ghi gi' tX HH$% +, thuGTGT !4a HH$% nhK khu



47/59

.d


Y- 8h tiu KK;Q mu 7A25 6iu chnh thu c KK;Q mu 7A2 cc ' trc

a) Ziu !hDnh tQng

R< s = 7A m< s =TUm thi khMng k khai&) Ziu !hDnh gimR< s H 7A m< s =TUm thi khMng k khai



48/59

.


Y- 8h tiu KK;Q mu 7A2>5 +kng s thu M+M+ c KK;Q mu 7A2

- R< s R< s =>

a5 +kng s thu M+M+ /c 'hu tr ' nA- R< s >

a T5ng h6 IVo$ !hD Vzo$ HH$% !hXu thu GTGT thR< s > R< s

& T5ng h6 IVo$ +#a Vzo$ HH$% !hXu thu GTGT +,khMng !hXu thu GTGT th ; 3 ~2* 56! >'! Xnh nh5aub



49/59

.9


P $Wng tng !


50/59

:0


5u lb T5ng h6 ha n GTGT mua HH$% !gi' tX tn hai m5i tiu Jng m, =-anh nghithanh t-'n &ng tin mCt th khMng 56! kh7u t#

thu GTGT Ou +,- th !hD tiu m; 3 ~2* 56! kkhai nh5 aub

; 3 ~2* c ; 3 ~22 V3 thu GTGT khMng

56! kh7u t#



51/59

:1


YY- 8h tiu KK;Q %n r=5 KK;Q %n r tr2ng '

R< s a R< s o R< s w

R< s R< s =5=5 KK;Q %n r 'hCng ch!u thu M+M+

R< s o

V3 Aiu ghi +,- m; 3 n,? 56! A7? t# =Wng tng !


52/59

:2


=5 KK;Q %n r tr2ng '=55 KK;Q %n r ch!u thu M+M+

R< s w R< s R< s >H R< s >

R< s R< s >= R< s >>a) HH$% &'n a thu u7t 0q

R< s



53/59

:*


=55 KK;Q %n r ch!u thu M+M+&) HH$% &'n a thu u7t :q

P R< s >H



54/59

:.


=55 KK;Q %n r ch!u thu M+M+!) HH$% &'n a thu u7t 10q

R< s >



55/59

::


5 6iu chnh thu M+M+ c KK;Q %n r cc 'trc

a) Ziu !hDnh tQng

R< s >aTUm thi khMng k khai

R< s >



56/59

:E


5 6iu chnh thu M+M+ c KK;Q %n r cc ' trc&) Ziu !hDnh gim

R< s >oTUm thi khMng k khai

R< s >wV3 Aiu ghi +,- m; 3 n,? 56! A7? t#b $Wng tng !


57/59

:d


>5 +kng d2nh thu c KK;Q %n r R< s > R< s a

R< s > R< s R< s > - R< s >w



58/59

:


YYY- zc !nh ngh 7B thu M+M+ $h&i n?$ tr2ng '=5 +hu M+M+ $h&i n?$ tr2ng '

R< s aH R< s > - R< s > - R< s == H

T5ng h6 kt Lu tYnh tan A, 3 0 th hi ghi 3 0 +,- !hDtiu n,?

IVo$ hi n


59/59


YYY- zc !nh ngh 7B thu M+M+ $h&i n?$ tr2ng '>5 +hu M+M+ ngh! hn ' nA

R< s a

V3 Aiu ghi +,- !hD tiu n,? A, 3 thu GTGT m, IVo$ =@ kin>in hWan thu

Nu khMng ghi 3 Aiu nghX hWan +,- m; 3 n,? nh5ng au IVo$ AK hJ >in hWan thu ! Luan thu khMng gii

Lu?t hWana5 +hu M+M+ cn /c 'hu tr chun ' su R< s a> R< s a= - R< s aV3 Aiu n,? ghi +,- !hD tiu M m; 3 ~11 tn t khai thu

bai giang ke khai thue gtgt

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