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NHO'NG NGUYEN TAC CHUNG

• Xac djnh van ban phap ly co hi�u h/c:

- Neu du ki�n de bai cho ro ky tinh thue: thang 8/2019; nam 2018, nam

2019 ...

- Neu du ki�n de bai khong cho ro ky tinh thue: Nam 20XX, trong nam tinh

thue, thang tinh thue ...

• Neu de bai khong cho ro thong tin de tinh thue

• 09c ky yeu d1u de bai tru'oc khi dQc du' ki�n

• Nguyen t�c chung ve trlnh bay:

- Viet cong thu'c

- Li�t ke ro tu'ng can cu phap ly

- Giai thich each tinh ro rang, c1:1 the

cAc D�NG BAI T�P co BAN 1. Tfnh thue GTGT theo phlfdng phap khau tru'

2. Tfnh thue GTGT theo phlfdng phap tn/c tiep

3. Tfnh GTGT theo phlfdng phap tn/c tiep ket hQ'p voi tfnh thue TNCN

Trang 2

TINH THUE GIA TR� GIA TANG THEO PHUONG PHAP KHAU TRIJ

(Su'u tam tai li�u tu PGS. TS Lu'dng Xuan Tru'ong)

Bai 1. MQt doanh nghi�p san xuat banh kE;?o o Ha NQi n(:>p thue GTGT theo phu'dng phap

khau tru ke khai thue theo thang trong thang 7/2019 c6 tlnh hlnh sau:

1. Mua may dong g6i kE;?o tu' c6ng ty A, gia mua chu'a c6 thue GTGT ghi tren h6a ddn

GTGT 400.000.000, thanh toan qua ngan hang dung quy dinh phap lu�t.

2. Mua hc;1t ngo do Cong ty co phan ABC tn/c tiep trong ban ra theo gia chu'a thue GTGT

ghi tren h6a ddn 200.000.000, thanh toan qua ngan hang dung quy dinh cua phap

lu�t.

3. Mua cong q.J sx, gia mua chu'a thue GTGT ghi tren h6a ddn GTGT la 19.000.000d,

thanh toan bang tien m�t

4. Mua xe o to cho ngu'oi 5 cho ngoi v6'i gia mua da c6 thue GTGT ghi tren h6a ddn la

2.200.000.000d. Cong ty da thanh toan qua ngan hang dung quy dinh cua phap lu�t

5. Thue suat thue GTGT doi v6'i cac m�t hang tren la 10%, rieng hc;1t ngo la 5%.

■ Yeu cau:

1. Cho biet thoi h�rn n(:>p to khai va n(:>p thue thang 7/2019 cua cong ty nay.

2. Xac dinh thue GTGT dau vao du'qc khau tru' phat sinh trong thang cua cong ty. Biet

rang, h6a ddn mua vao deu la h6a ddn hqp phap, du'qc l�p dung quy dinh cua phap

lu�t

3. Gia su' tong so thue GTGT dau ra trong thang la 250.000.000 d, thue GTGT dau vao

chu'a khau tru' het thang 6/2019 chuyen sang la 10.000.000d. Hay xac d!nh so thue

GTGT phai n(:>p thang 7/2019 cua cong ty nay

Bai 2:

MQt DN kinh doanh o to 6' TP Ho Chf Minh n(:>p thue GTGT theo phu'dng phap khau tru' khai

thue theo thang trong thang 9/2019 c6 cac nghi�p Vl,J phat sinh nhu' sau:

1. Mua 40 chiec xe o to cha ngu'oi 5 cha ngoi tu' Cong ty Toyota Vi�t Nam v6'i gia mua

chu'a thue GTGT ghi tren h6a ddn la 1.800.000.000d/chiec. Trang d6, 36 chiec mua

theo ddn d�t hang cua khach, 2 chiec su' dL,Jng lam mau de khach mua o to lai thu', 2

chiec su' dL,Jng lam phu'dng ti�n di lc;1i cua can bQ, nhan vien trong cong ty. Cong ty

thanh toan tra ch�m theo quy d!nh tc;1i hqp dong.

2. Tong so tien mua xang dau theo gia chu'a c6 thue GTGT phl,JC Vl,J hoc;1t d(:>ng kinh

doanh trong thang theo cac h6a ddn GTGT la 200 tri�u dong. Cong ty da thanh toan

qua ngan hang dung quy dinh cua phap lu�t.

Trang 3

3. Xuat tien m�t tra tien mua cong q.1 thang 7/2019 voi tong so tien thanh toan tren h6a

ddn GTGT la 88 tri�u dong, so thue GTGT dau vao mua c6ng q.1 nay da du'9c khau tru'

ci ky khai thue thang 7/2019.

4. Phat hi�n to h6a ddn mua do dung van phong thang 6/2019 b i b6 s6t chu'a ke khai vdi

gia mua chu'a thue GTGT la 6 tri�u dong.

yeu cau:

1. Cho biet thoi h;;rn n9p to khai va n9p thue thang 9/2019 cua c6ng ty nay

2. Xac d!nh tong so thue GTGT dau vao du'9c khau tru' phat sinh thang 9/2019 cua cong

ty nay. Biet rang, tat ca cac h6a ddm mua hang deu la h6a ddn h9p phap.

3. Gia su' tong so thue GTGT dau ra trong thang la 7.800 trd. Hay xac d!nh so thue GTGT

phai n9p thang 9/2019 cua c6ng ty nay.

Bai 3:

M9t doanh nghi�p kinh doanh taxi o Ha N9i n9p thue GTGT theo phu'dng phap khau tru' ke

khai thue theo thang trong thang 9/2019 c6 tlnh hlnh sau:

1. Mua xang xe, gia mua da c6 thue GTGT ghi tren h6a dom GTGT 6.600 trd, h6a ddn

h9p phap va l�p dung quy d!nh phap lu�t

2. Mua 10 xe 6 to cho ngu'oi 5 cho ngoi ph1,1c Vl,J ho9t d9ng kinh doanh, gia mua chu'a

thue GTGT moi chiec ghi tren h6a dem GTGT h9p phap 2 ty dong.

3. Chi tra tien thue su'a chu'a Ion cac xe, gia su'a chu'a chu'a thue GTGT ghi tren h6a dom

GTGT h9p phap 400 trd.

4. Thue suat thue GTGT cua cac hang h6a d!ch Vl,J tren deu la 10%.

5. Hang h6a va d!ch Vl,J mua vao deu thanh toan khong dung tien m�t theo quy d!nh cua

phap lu�t.

Yeu cau:

1. Cho biet thoi h9n n9p to khai va n9p thue thang 9/2019 cua cong ty nay.

2. Xac dinh thue GTGT dau vao du'9c khau tru' trong thang 9/2019 cua cong ty nay.

3. Gia su' tong so thue GTGT dau ra trong thang la 400 trd. So thue chu'a khau tru' het

thang tru'oc chuyen sang la 200trd. Hay xac d!nh so thue GTGT con phai n9p thang

9/2019 cua cong ty nay.

4. Gia su' h6a ddn mua xang xe ngu'oi ban ghi tong gia thanh toan, khong ghi tach rieng

gia ban chu'a thue GTGT, thue GTGT va tong gia thanh toan thl phai xu' ly khau tru'

thue GTGT doi voi tru'ong h9p nay nhu' the nao.

Bai 4:

M9t doanh nghi�p san xuat xi mang n9p thue GTGT theo phu'dng phap khau tnJ khai thue

theo thang trong thang 9/2019 c6 tlnh hlnh sau:

Trang 4

1. Xuat kho tieu th1,1 noi dja 22.000 tan xi mang. Trong d6, 2.000 tan t�ng khach hang

theo chu'dng trlnh khuyen m9i (mua 10 t�ng 1) dung quy d!nh phap lu�t ve thu'dng

mc;ii. Gia ban chu'a thue GTGT 1 trd/tan.

2. Xuat khau 10.000 tan clinker voi gia FOB 600.000 d/tan. Hang xuat khau c6 du ho sd

theo quy djnh cua phap lu�t

3. Xuat kho 200 tan xi-mang de xay dl,(ng nha van phong cua cong ty.

4. Xuat kho 100 tan xi-mang t�ng khach hang dung thu' khong thu tien. Hoc;it dong

khuyen mc;ii nay chu'a dang ky voi CQ nha nu'oc c6 tham quyen.

Yeu cau:

1. Cho biet thoi hc;in nop to khai va nop thue GTGT thang 9/2019 cua cong ty nay.

2. Cac tru'ong h9p xi mang xuat kho de xay dl,(ng nha van phong, khuyen mc;ii, t�ng

khach hang dung thu' c6 phai tfnh thue GTGT khong? Gia tfnh thue du'9c quy d!nh nhu'

the nao?

3. Tfnh thue GTGT phai nop trong thang 9/2016 cua ON nay. Biet rang, tong thue GTGT

dau vao phat sinh trong thang 9/2019 la 1.300 trd. DN khong c6 thue GTGT dau vao

chu'a khau tru' het tu' thang 8/2019 chuyen sang.

Bai 5:

Cong ty ABC nop thue GTGT theo phu'dng phap khau tru' trong thang 4/2019 c6 cac nghi�p

Vl,J kinh te phat sinh nhu' sau:

- Mua 100 tan hc;it dieu tu'di tu' cong ty BB voi gia chu'a thue GTGT 24.000 dong/kg. Chi

phi v�n chuyen so dieu nay ve cho mot doanh nghi�p v�n tai theo gia chu'a thue GTGT

ghi tren h6a ddn GTGT la 100 trd. Trong thang, cong ty ban lc;ii cho doanh nghi�p X 90

tan voi gia chu'a thue GTGT la 26.000 dong/kg. 10 tan con 19i du'c;1c ban cho cac ho kinh

doanh ca the voi gia ban chu'a thue GTGT la 26.200 dong/kg.

- ON ABC Uy thac cho cong ty AAA nh�p khau 20 tan th!t bo dong lc;inh tu' uc, gia CIF 200

trd/tan. Hoa hong uy thac nh�p khau tra cho cong ty AAA da bao gom thue GTGT la 55

USO. Trong thang, cong ty ABC da ban toan bO so th!t bo nay cho cac DNTM KO sieu th!

voi gia ban chu'a thue GTGT 210 trd/tan.

- Mua tu' mot DNSX 300.000 gram giay Double A voi gia mua chu'a c6 thue GTGT 60.000

dong/gram. Trong thang di tieu thl,l 290.000 gram voi gia ban da c6 thue GTGT 77.000

dong/gram.

- Xuat 200 gram giay Double A de su' d1,1ng cho cac bO ph�n quan ly cua cong ty.

- Su' d1,1ng phieu xuat kho hang gu'i ban dc;ii ly de giao chiec ao cho mot dc;ii ly ban dung

gia. Cuoi thang, dc;ii ly l�p bang ke bao cao da tieu th1,1 50.000 chiec (theo gia ban chu'a

Trang 5

thue GTGT do DN quy djnh 200.000 d/chiec). Hoa hong dc;1i ly da tra 4%/gia ban chu'a

thue GTGT cua so lu'9ng ao tieu th1,1 tu'ng thang.

- Chi tra ti'en thue nha cho chuyen gia nu'oc ngoai voi gia thue chu'a thue GTGT 40 trd.

Theo h9p dong ky voi ben nu'oc ngoai, ben Vi�t Nam phai chju chi phf an o trong thoi

gian chuyen gia lam vi�c o Vi�t Nam. Chuyen gia nh�n lu'dng tu' DN nu'oc ngoai.

- Tong thue GTGT cua cac hang hoa, djch v1,1 mua ngoai khac t�p hc;1p tren hoa ddn GTGT

ph1,1c v1,1 hoc;1t d9ng kinh doanh la 80 tri�u dong. Trong do, thue GTGT dau vao cua m9t

so v�t tu' bi ton that do h6a hoc;1n khong xac djnh du'9c trach nhi�m boi thu'ong va

khong mua bao hiem la 10 tri�u dong.

Yeu cau:

1. Xac djnh thue GTGT doanh nghi�p nay phai n9p trong thang, biet rang:

- Thue suat thue GTGT cua cac hang hoa, djch v1,1 tren: 10%. Rieng thue suat hc;1t dieu

tu'di va thjt bo dong lc;1nh a khau thu'dng mc;1i la 5%.

- Cac hang hoa, djch v1,1 mua vao deu thanh toan khong dung tien m�t theo quy djnh

cua PL va co hoa ddn h9p phap. Hoa ddn ban hang du'c;1c l�p dung quy djnh cua phap

lu�t.

- Thue GTGT chu'a du'9c khau tru' het ky tru'oc chuyen sang la 15 trd.

2. Gia su' hoa ddn cty AAA l�p cho hoa hong uy thac khong ghi tach rieng gia ban chu'a

thue GTGT, chi ghi tong gia thanh toan cua tien hoa hong nh�n du'c;1c la 55 trd. Cac

dieu ki�n khac khong thay doi. hay xac djnh lc;1i thue VAT cong ty ABC phai n9p.

3. Gia su' hoa ddn ban giay Double A cty ABC l�p khong tac rieng gia ban chu'a thue, chi

ghi tong gia ban theo gia thanh toan la 77.000 dong/gram. Cac di�n ki�n khac khong

thay doi. Hay xac djnh lc;1i thue VAT cty ABC phai n9p.

Bai 6:

Cong ty co phan Lan Lan la cong ty san xuat va kinh doanh thuy san, ke khai thue GTGT

theo phu'dng phap khau tru' thue. Trong ky tfnh thue thang 11/2019, cong ty co cac

nghi�p v1,1 kinh te phat sinh nhu' sau:

1. Ban 3 tan ca basa nguyen con do Cong ty mua cua cac h9 dan cho Cong ty A voi gia

ban chu'a co thue GTGT la 15.000 d/kg, Cong ty A da u'ng tru'oc 22.000.000 dong

bang tien m�t de dam bao thµc hi�n hc;1p dong, so con lc;1i thanh toan day du qua ngan

hang.

2. Xuat khau 4 tan ca basa cho Cong ty Naizu cua Nh�t Ban voi gia ban FOB la 3

USD/kg.

Trang 6

3. Ban 5.000 noi ca basa kho tQ da tam u'op gia vj cho h� thong sieu thi Coopmart vai

gla chu'a c6 thue GTGT la 25.000 dong/noi. Phfa ngu'oi mua m6'i thanh toan tru'oc

70.000.000 dong, so con lc;ii se thanh toan tiep vao hQ'p dong sau.

4. Mua 50 tan ca basa nguyen con cua cac h9 dan v6'i gia 12.000 dong/kg, da thanh toan

day du theo quy djnh cua phap lu�t

5. Mua 3 tan thu'c an cho ca cua Cong ty thu'c an thuy san Hoai Nhdn de phL,Jc Vl,J hoc;it

d9ng nuoi ca, gfa chu'a c6 thue GTGT la 2.000 dong/kg, da thanh toan day du cho

ngu'oi ban qua ngan hang theo quy djnh cua phap lu�t

6. Thanh toan hen di�n qua ngan hang theo quy djnh cua phap lu�t cho Cong ty di�n

lljc, gia chu'a c6 thue GTGT la 280 tri�u dong.

7. Cong ty mua vao nhien li�u cua Cong ty xang dau Cu'u Long tu' thang 6/2019 v6'i gia

chu'a c6 thue GTGT la 40 trd nhu'ng chu'a ke khai. Cong ty da thanh toan qua ngan

hang. Cong ty ke khai vao ky khai thue thang 11/2019.

8. Ban ca basa do Cong ty tl/ nuoi cho Cong ty B, gia chu'a c6 thue GTGT la 80 trd.

Yeu cau:

Xac so thue GTGT phai n9p cua cong ty nay trong ky tfnh thue thang 11/2019. Biet rang:

• Cong ty khong con thue GTGT dau vao chu'a khau tru' het cua thang 10/2019 chuyen

sang;

• Ty gia tfnh thue: 1 USD = 23.000 dong.

• Hang xuat khau c6 du ho sd theo quy djnh cua phap lu�t

Bai 7:

M9t doanh nghi�p san xuat do go c6 trL,J sc'1 chfnh c'1 Ha N9i trong thang 5/2018 thue c6 so

li�u sau:

• Tieu thl,J 90.000 b9 ban ghe du'Q'c san xuat tc;i1 nha may c'1 Ha N9i v6'i gia ban chu'a thue

GTGT 3.000.000 d/b9.

• Nh�n 50.000 b9 ban ghe cd sc'1 san xuat tn/c thu9c khong to chu'c hc;ich toan ke toan o

Vinh Phuc. Trong thang da tieu thL,J toan b9 so san pham nay v6'i gia ban da thue

GTGT 4.400.000/bQ.

• Su' dL,Jng Phieu xuat kho kiem v�n chuyen n9i b9 kem theo l�nh dieu d9ng n9i b9 xuat

cho cu'a hang trljc thu9c hc;ich toan phl,J thu9c dong tren dja ban Bae Ninh 5.000 be;,

ban ghe. Gia giao cho cu'a hang (chu'a thue GTGT) la 3.100.000 d/b9. Cuoi ky cu'a

hang bao ve da tieu thL,J du'Q'c 4.000 b9 v6'i gia chu'a c6 thue GTGT 3.200.000 d/b9.

• Oieu chuyen m9t xe v�n tai da su' dL,Jng 2 nam xuong phl,JC Vl,J hoc;it d9ng kinh doanh

cua Chi nhanh Vinh Phuc. Gia trj con lc;ii cua chiec xe tren so sach ke toan la 800 tri�u

dong

Trang 7

• Oieu chuyen m9t chiec xe chd ngu'oi 5 cha da qua su' d1,rng cho xi nghi�p h�ch toan

a9c l�p san xuat chan tay gia d qu�n Ha Dong, gia tr! con l�i cua chiec xe tren so sach

ke toan la 500 tri�u dong.

• Mua 100.000 m3 go xe cong nghi�p vdi gia mua da c6 thue GTGT 3.300.000

dong/m3.

• Thue GTGT dau vao cua cac HHDV khac pht,Jc Vl,J cho ho�t d9ng san xuat, kinh doanh

au'c;fc khau tru' trong thang t�i trt,J so chinh la 220 tri�u dong.

• Thue GTGT dau vao cua HHDV khac du'c;fc khau tru' t�i chi nhanh Bae Ninh la 5 tri�u

dong.

Yeu cau:

1. Xac d!nh thue GTGT doanh nghi�p phai n9p t�i Ha NQi, VTnh Phuc va Bae Ninh. Biet

rang:

- Doanh nghi�p dang ky n9p thue GTGT theo phu'dng phap khau tru'.

- Hang h6a ban ra du'c;fc l�p h6a ddn dung quy d!nh cua phap lu�t

- Thue suat thue GTGT cua cac hang h6a, dich Vl,J n6i tren la 10%. Cuoi thang

doanh nghi�p da c6 chung W n9p thue c1 VTnh Phuc.

- Hang h6a mua vao c6 day du hoa ddn, chu'ng tu' hc;fp phap va deu thanh toan

kh6ng dung tien m�t theo quy dinh cua phap lu�t

- Gia thanh ban ghe do chi nhanh VTnh Phuc san xuat ra la 3.800.000 d/bQ.

2. Gia su' h6a don ban ban ghe du'c;fc san xuat ra t�i VTnh Phuc chi ghi gia thanh toan,

kh6ng ghi tach rieng gia ban chu'a thue va thue GTGT. Cac yeu to khac kh6ng doi.

Hay xac d!nh l�i thue GTGT phai n9p cua doanh nghi�p nay.

Trang 8

Hu'O'NG DAN GIAI BAI T�P - £>AP AN

BAI 1:

1. Thai h9n n9p to khai va n9p thue GTGT: Ch�m nhat vao ngay 20/8/2019.

2. Xac cljnh thue GTGT clau vao clu'qc khau tn:t, cldn vj tfnh: clang

• Thue GTGT clau vao may dong g6i kE;!o:

+ Gia mua chu'a thue GTGT: 400.000.000

+ Thue GTGT clau vao clu'9c khau tru': 400.000.000 X 10% = 40.000.000(1)

• H9t ngo do cong ty co phan ABC ti/ trong ban ra khong thu9c di�n chju thue GTGT

nen khong c6 thue GTGT clau vao clu'9c khau tru'.

- Mua cong Cl,l san xuat voi gia mua chu'a thue GTGT 19.000.000cl thanh toan bang tien m�t

khong du'9c khau tru' vi tong gia thanh toan la: 19.000.000 + (19.000.000 X 10%) =

20.900.000 > 20.000.000 (h9n muc bat bu9c thanh toan qua ngan hang moi clu'9c khau tru'

thue)

- Thue GTGT clau vao cua xe 6 to:

+ Gia mua chu'a thue GTGT: 2.200.000.00/(1+10%) = 2.000.000.000

+ Gia mua lam can cu khau tru': 1.600.000.000

Dieu 9 Thong tlf 151/2014/TT-BTC su'a aoi bo sung Thong tlf 219/2013/TT-BTC

"Tai san co' of nh la o to cha nglfai tu' 9 ch6 ngoi tra xuo'ng (tnJ o to sll d1,mg vao kinh doanh V?n

chuyen hang hoa, hanh khach, kinh doanh du lfch, khach sc;,n; o to dung ae lam mlw va lai thll cho

kinh doanh o to) c6 tr/ gia vu'(jt tren 1,6 ty aong (gia chlfa c6 thue· gia tr/ gia tang) thi so' thue gia tr/

gia tang aau vao tlfdng u'ng vai phan tr/ gia vlf(jt tren 1,6 ty aong khong au'(jc khau trit"

Nhlf vay, kha'u trit thue aau vao khi mua o to la phan thue gia tr/ gia tang tu'dng Ling vai phan

nguyen gia vlf(jt tren 1,6 ty aong se khong alf(jc kha'u trit thue.

+ Thue GTGT clau vao clu'9c khau tru': 1.600.000.000 x10% = 160.000.000(2)

-+ Tong thue GTGT clau vao clu'

2. Xac dinh thue GTGT dau vao du'Q'c khau tru': Odn vi ti nh: tri�u dong(trd)

- Thue GTGT dau vao cua o to mua vao:

+ Tong gia mua chu'a thue GTGT: 40 x 1.800 = 72.000 trd

+ Thue GTGT dau vao du'Q'c khau tru' cua 2 chiec 6 t6 lam phu'dng ti�n di l�i:

2 x 1.600 x 10% = 320 trd

+ Thue GTGT dau vao du'Q'c khau tru' cua xe mua theo ddn d�t hang cua khach va xe

lam mau lai thu': 38 x 1.800 x 10% = 6.840 trd

- Thue GTGT dau vao cua xang:

+ Gia mua chu'a thue GTGT: 200 trd.

+ Thue GTGT dau vao du'Q'c khau tru': 200 x 10% = 20 trd

- Thue GTGT aau vao cua do dung van phong da mua thang 6/2019 bo sot ke

khai vao thang 9/2019:

+ Gia mua chu'a thue GTGT: 6 trd + Thue GTGT dau vao du'Q'c khau tru': 6x10% = 0,6

trd

-+ Tong thue GTGT dau vao phat sinh trong thang:

320 + 6.840 + 20 + 0,6 = 7.180,6 trd

Oieu chinh giam thue GTGT dau vao du'Q'c khau tru' do thanh toan bang tien m�t doi

voi tien mua c6ng Cl,l thang 7/2019:

+ Gia mua chu'a VAT: 88/(1+ 10%) = 80 trd

+ Thue GTGT dau vao du'9c khau tru' dieu chinh giam: 80 x 10% = 8 trd.

Tong thue GTGT dau vao du'Q'c khau tru' sau khi dieu chinh giam: 7.180,6 - 8

= 7.172,6 trd

3. Xac dinh thue GTGT phai np

Thue GTGT dau ra: 7.800 trd

- Thue GTGT dau vao du'Q'c khau tru': 7 .172,6 trd

- Thue GTGT phai n9p: 7.800- 7.172,6 = 627,4 trd

Bai 3:

1. Thai h�n n9p ta khai va n9p thue GTGT: Oeu ch�m nhat vao ngay 20/10/2019

2. Xac dinh thue GTGT dau vao du'Q'c khau tru'

- Xang xe:

o Gia mua chua VAT: 6.600/(1 + 10%)= 6.000 trd

o Thue GTGT dau vao du'Q'c khau tru': 6.000 x 10% = 600 trd(l)

- Xe 6 t6 5 ch6:

o Gia mua chu'a thue GTGT: 10 x 2.000= 20.000 trd + Thue GTGT dau vao du'Q'c

khau tru': 20.000 x 10% = 2.000 trd(2)

Trang 10

- Tien su'a chu'a xe: 400 x 10% = 40 trd(3)

- Tong thue GTGT dau vao du'c;1c khau tru': 600(1) + 2.000(2) + 40(3) = 2.640

3. Xac dinh thue GTGT phai n9p thang 9/2019: Thue GTGT sau day gQi la VAT

- VAT dau ra: 400

- VAT dau vao du'c;1c khau tru' PS trong thang: 2.640

- VAT dau vao chu'a khau tru' het ky tru'oc chuyen sang: 200

- VAT phai n9p: 400 - (2.640 + 200) = - 2.440

-+ VAT phai n9p < 0 nen DN kh6ng phai n9p thue. Phan VAT dau vao du'c;1c chuyen khau tru'

vao ky tiep theo la 2.400

4. So tien VAT 600 dau vao se kh6ng du'c;1c khau tru' thue

Bai 4:

1. Thai h,;m n9p to khai va n9p thue GTGT: Deu ch�m nhat vao ngay 20/10/2019

2. Nghia Vl,J thue va gia tfnh thue:

- Xi mang xuat kho de xay dl,J'ng nha van phong la tru'ong hl,J'p tieu dung n9i b9 ph1,1c

v1,1 SXKD nen kh6ng phai ke khai tfnh thue GTGT.

- Xi mang khuyen mc;1i theo quy d!nh phap lu�t va t�ng cho khach hang dung thu'

kh6ng thu tien van phai ke khai tf nh thue GTGT

- Gia tfnh thue GTGT cua xi-mang khuyen mc;1i bang O; t�ng cho khach dung thu'

kh6ng theo Lu�t TM tfnh theo gia ban cua SP cung loc;1i ho�c tu'dng du'dng.

3. Tfnh VAT phai n9p

a. VAT dau ra:

- Xi-mang tieu th1,1 n9i dia:

o Gia tfnh thue: 20.000 x 1 = 20.000

o VAT dau ra: 20.000 x 10% = 2.000

- Xi-mang khuyen mc;1i theo quy d!nh cua phap lu�t

o Gia tfnh thue: 2000 x 0 = 0

o VAT dau ra: 0 x 10% = 0

- Clinker xuat khau:

o Gia tfnh thue: 10.000 x 600.000 = 6.000 trd

o VAT dau ra: 6.000 X 0% = 0

- Xi mang dung de xay dl,J'ng nha van phong khong phai ke khai, tinh thue GTGT.

- Xi mang t�ng khach hang kh6ng theo dung quy dinh phap lu�t ve thu'dng mc;1i:

o Gia tfnh thue: 100 x 1= 100 trd

o VAT dau ra: 100 x 10% = 10 trd

o Tong VAT dau ra: 2.000 + 0 + 0+ 10 = 2.010 trd

Trang 11

b. Tong VAT dau vao du'qc khau tru': 1.300 trd

c. VAT phai n9p: 2.010 - 1.300 = 710 trd

Bai 5:

1. Xac d!nh VAT:

• VAT dau ra:

o H9t dieu ban cho DN X kh6ng phai ke khai, tfnh thue VAT

o H9t dieu ban cho h KD ca the:

• Gia ban chu'a VAT: 10.000 x 26.200 = 262 trd

• Thue VAT dau ra: 262 x 5% = 13,1 trd

o Thi bo ban cho cac sieu th! kh6ng phai ke khai, tfnh va np VAT

o Giay Double A ban ra:

• Gia ban chu'a thue VAT: 290.000 x 77.000/(1+10%) = 20.300 trd

• Thue VAT dau ra: 20.300 x 10% = 2.030 trd

o Giay Double A SIP dung cho cac b ph�n quan ly kh6ng phai ke khai, tfnh thue

o Ao ban thong qua d9i ly ban dung gia:

• Gia tfnh thue VAT: 50.000 x 200.000 = 10.000 trd

o Thue VAT dau ra: 10.000 x 10% = 1.000 trd

-+ Tong thue VAT dau ra: 3.043,1 trd

• Thue VAT dau vao du'gc khau tru' trong thang:

• Chi phf v�n chuyen h9t dieu:

o Gia mua chu'a thue: 100 trd

o Thue VAT dau vao du'qc khau tru': 100 x 10% = 10 trd

• Hoa hong uy thac nh�p khau:

o Gia mua chu'a thue GTGT: 55/(1+10%) = 50 trd

o VAT dau vao du'qc khau tru': 50 X 10% = 5 trd

• Giay Double A mua vao:

o Gia mua chu'a VAT: 300.000 x 60.000= 18.000 trd

o VAT dau vao du'Qc khau tru': 18.000 x 10% = 1.800 trd

• Hoa hong d9i ly ao:

o Hoa hong chu'a VAT: 50.000 x 200.000 x 4% = 400 trd

o Thue GTGT dau vao du'ljc khau tru': 400 x 10% = 40 trd

• Thue nha cho chuyen gia nu'oc ngoai:

o Tien thue nha chu'a thue GTGT: 40 trd

o Thue GTGT dau vao du'qc khau tru': 40 X 10% = 4 trd

• Thue GTGT dau vao du'qc khau tru' cua hang h6a, DV khac: 80 trd

Trang 12

-+ Tong VAT dau vao du'

o Ca basa nguyen con: 3.000 x 15.000 = 45 trcl

o Phi le ca basa xuat khau: 276 trcl

o Ca basa kho t9: 125 trd

o Tong c9ng: 446 trcl

• Doanh thu HHDV kh6ng ch!u thue GTGT: Phi le ca basa do c6ng ty ti/ nu6i ban ra:

80 trcl.

• Tong DT: 446 + 80 = 526 trcl

• Ty I� doanh thu hang h6a ch!u thue va kh6ng phai ke khai, tinh thue:

446/526 = 0,848

• Thue GTGT clau vao clu'Q'c khau tru' phan bo cha HH ch!u thue va kh6ng phai ke

khai, tinh thue: 32 x 0,848 = 27,1 trcl.

• Tong VAT clau vao clu'ljc khau tru': 27,1 trcl.

c. Thue GTGT phai n9p: 12,5 - 27,1 = - 14,6 trcl

-+ DN kh6ng phai n9p thue. Thue GTGT clau vao chu'a khau tru' het va clu'Q'c chuyen sang ky

sau la 14,6 trcl.

Bai 7:

1. Xac cl!nh thue VAT

a. Thue VAT n9p tc;1i Vinh Phuc: 50.000 x 3.800.000 X 2% = 3.800 trcl

b. Thue GTGT ke khai, n9p tc;ii Bae Ninh (chi nhanh trljc thu9c hc;ich toan phl,J

thu9c):

- VAT clau ra: 4.000 X 3.200.000 X 10% = 1.280 trcl

- VAT clau vao clu'Q'c khau tru':

1. H6a cldn do c6ng ty xuat cuoi thang: 4.000 x 3.100.000 x 10% =

1.240 trcl

2. Hang h6a, d!ch Vl,J khac: 5 trcl

3. Tong VAT dau vao du'Q'c khau tru': 1.245 trcl

- VAT phai n9p: 1.280 - 1.245 = 35 trcl

c. VAT ke khai, n9p tc;1i Ha N9i

Thue clau ra:

- Ban ghe tieu thl,J tc;1i Ha N9i: 90.000 x 3.000.000 x 10% = 27.000 trd

- Ban ghe san xuat o Vinh Phuc ban ra tc;1i Ha N9i: 50.000 x

[4.400.000/(1+10%)] x 10% = 20.000 trd

- Ban ghe giao cha cu'a hang trljc thu9c Bae Ninh ban: 4.000 x 3.100.000

x 10% = 1.240 trd

Trang 14

- Oieu chuyen xe tai da qua su' d1,mg theo gia tri ghi so xuong chi nhanh

Vinh Phuc kh6ng phai tf nh thue GTGT

- Oieu chuen xe oto 5 ch6 ngoi cho chi nhanh Ha 06ng: 500 x 10% = 50

trd

-+ Tong VAT dau vao du'c;1c khau tru': 30.220 trd

-+ VAT phai n9p: 48.290 - 30.220 = 18.070 trd

-+ Thue GTGT con phai np a Ha Ni: 18.070 - 3.800 = 14.270 trd

2. Thue VAT dau ra phai tfnh tren gia thanh toan -+ VAT dau ra tang them: 50.000 x

400.000 x 10% = 2.000 trd.

-+ VAT dau vao kh6ng doi

-+ VAT phai np tang: 2.000 trd

Trang 15

TINH THUE GIA TR:J GIA TANG THEO PHIJ'O'NG PHAP TRI/C TIEP

Bai 1: M9t doanh nghi�p che tac va kinh doanh mua ban vang, b9c trong thang 6/2019 co

so li�u sau:

- Tong gia ban ra da bao gom thue GTGT cua vang trang suc la 14 ty dong.

- Tong gia ban ra da bao gom thue GTGT cua vang thoi la 10 ty dong.

- Gia thanh toan theo gia da co thue GTGT cua nguyen li�u vang trang sl.Jc tu'dng u'ng

voi vang trang su'c ban ra la 12,6 ty dong.

- Gia thanh toan theo gia chu'a co thue GTGT cua vang thoi doanh nghi�p tn/c tiep nh�p

khau tu'ong u'ng voi vang thoi ban ra 9 ty dong.

- Thue suat thue GTGT cua ca vang trang su'c va vang thoi deu ia 10%.

- Gia tri gia tang am thang 5/2019 la 100 trd.

Yeu cau:

1. Cho biet thai hc;1n n9p ta khai va n9p thue GTGT thang 6/2019 cua doanh nghi�p nay.

2. Xac dinh thue GTGT phai n9p cua doanh nghi�p nay thang 6/2019.

3. Gia su' so li�u tren la cua thang 1/2018. so GTGT giam thang 12/2017 la 80 trd. NghTa

v1,1 thue GTGT cua doanh nghi�p nay co g1 thay doi khong? Tc;1i sao?

Bai giai:

1. Thai hc;1n n9p ta khai va n9p thue GTGT: Ca thai hc;1n n9p ta khai va n9p thue deu

ch�m nhat vao ngay 20/7/2019.

2. Xac dinh thue GTGT phai n9p thang 6/2019 Cd so nay thu9c di�n n9p thue theo

phu'dng phap tn/c tiep tren GTGT

Cong thu'c: VAT phai n9p = GTGT X Thue suat

Trong do: GTGT = Gia ban - Gia mua vao tu'dng u'ng

a. Xac dinh gia ban: Bao gom ca gia ban vang trang su'c va vang thoi: 14 + 10 =

24 ty dong

b. Xac dinh gia mua vao tu'dng u'ng: 12,6 + 9 = 21,6 ty dong

Gia mua vao tu'dng u'ng tfnh theo gia da co VAT (neu co)

Vang thoi khi nh�p khau khong thu9c di�n chiu thue VAT

c. Gia tri gia tang phat sinh trong thang: 24 - 21,6 = 2,4 ty dong

d. Ket chuyen GTGT am cua thang 5/2019: 2,4 - 0,1 = 2,3 ty dong

e. Thue GTGT phai n9p: 2,3 ty x 10% = 230 trd

3. Gia Su' ....

Khi do, phan GTGT am cua thang 12/2019 khong du'qc ket chuyen cho GTGT

du'dng cua thang 1/2017 nen GTGT la 2,4 ty dong.

Thue GTGT phai n9p: 2,4 ty dong x 10% = 240 trd

Trang 16

Bai 2: Mot cty TNHH thanh l�p thang 3 /2019 n(>p thue theo PP tn/c tiep hoc;1t d(>ng kinh

doanh thu'dng mc;1i va dich Vl,J trong thang 8/2019 c6 cac nghi�p Vl,J kinh te phat sinh sau:

- Tong doanh thu theo gia thanh toan cua hang h6a tieu tht,J n(>i dia la 5 ty dong, trong

d6, doang thu hang khong chiu thue VAT: 400 tri�u dong

- Tong doanh thu hang xuat khau theo gia FOB: 6 ty dong

- Tong doanh thu theo gia thanht oan cua hoc;1t d9ng v�n chuyen khach nQi dja: 1,8 ty

- Tong doanh thu djch Vl,J dao tc;10 lai xe theo gia thanh toan la 5 00 tri�u dong.

Yeu cau:

1. Cho biet thoi hc;1n nQp to khai va nQp thue thang 08/2019 cua cong ty nay

2. Xac djnh so thue GTGT cty nay phai nQp trong thang tfnh thue. Biet rang: ty I� thue

GTGT doi vai phan phoi, cung cap hang h6a la 1 %, dich Vl,J a 5%, v�n tai la 3%, hoc;1t

d(>ng kinh doanh khac 2%

Bai giai:

1. Thai hc;1n n(>p to khai va nQp thue GTGT thang 8/2019: deu ch�m nhat vao ngay

20/9/2019

(chu y: neu nay cuo'i cimg cua hi;ln np se la ngay thu' 2 tuan ke tiep

2. Xac dinh thue VAT phai n(>p thang 8/2019

Cd so nay thu9c di�n n(>p thue theo doanh thu x ty I� % : tn/c tiep tren doanh thu

Cong thu'c xac dinh: Thue GTGT phai n(>p = Doanh thu x ty I� thue GTGT

a. Xac dinh doanh thu tfnh thue GTGT

- Doanh thu hang h6a tieu tht,J n(>i dja: 5.000 - 400 = 4.600 trd ( v1 hang h6a

khong chju thue GTGT th1 khong phai tfnh thue GTGT theo ty I�%)

- Hang XK khong phai tf nh thue theo ty I� %

- Doanh thu v�n chuyen khach n9i dia: 1.800 trd

- Doanh thu dich Vl,J dao tc;10 lai xe khong thu(>c di�n chiu thue GTGT nen khong

phai tfnh thue GTGT theo ty I�%.

b. Thue GTGT phai n(>p:

- Hang h6a tieu tht,J n(>i dia: 4. 600 X 1 % = 46 trd

-V�n chuyen khach nQI dia: 1.800 X 3% = 54 trd

- Tong so thue GTGT phai n(>p: 46 + 54 = 100 trd

Trang 17