bt khai thuế ttdb
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BT Khai thuế TTDB - Kinh Tế LuậtTRANSCRIPT
Bi 1: Cng ty TNHH SX TM Kenken (sn xut bia), m s thu 0303008424, trong thng 8/2014 c s liu v ho n bn hng nh sau: Bn cho Cng ty TNHH Vn Chui, a ch 14 Nguyn Thi Sn, G Vp, TP.HCM 120.000 lt bia chai, k hiu ho n AA/11P, s ho n 0123450 ngy 12/08/2014 v 80.000 lt bia chai, k hiu ho n AA/11P, s ho n 0123451 ngy 13/08/2014 vi gi 10.000 /lt (cha bao gm thu GTGT). Bn cho nh hng Vn Da a ch 16 L Li, G Vp, TP.HCM 100.000 lt bia hi, k hiu ho n AA/11P, s ho n 0123452 ngy 16/08/2014 v 200.000 lt bia hi, k hiu ho n AA/11P, s ho n 0123453, ngy 17/08/2014 vi gi 5.000 /lt (cha bao gm thu GTGT).Yu cu: Lp h s k khai thu TTB trong k tnh thu thng 08/2014.Bi 2: Trong thng 08/2014 Cng ty TNHH Cy i, m s thu 0304021530, c thng tin sau: Nhp khu 8.000 lt ru nc 70o cn, thu TTB np khi nhp khu l 100 triu ng (chng t np thu TTB c k hiu hiu AB/11P, s 0752143 ngy 2/08/2014), dng sn xut c 12.000 lt ru 45o cn. Trong thng 08/2014 doanh nghip xut bn trong nc cho Nh hng Phong Lan, 01 Nguyn Vn Nghi, TP.HCM 9.000 lt ru, gi 40.000/lt (gi cha c thu GTGT) k hiu ho n AA/11P, s ho n 0123458, ngy 20/08/2014. S thu TTB c khu tr cc k trc l 0 ng.Yu cu: Lp h s k khai thu TTB trong k tnh thu thng 08/2014.
Bi tp 3:Cng ty bia ru ABC trong thng 8/2014, c thng tin v ho n GTGT nh sau: Bn cho Cng ty B a ch 12 L Li, 200.000 lt bia chai vi gi 10.000 /lt (cha bao gm thu GTGT), k hiu ho n AA/11P, s ho n 0123456, ngy 12/08/20141. Bn cho Cng ty B a ch 12 L Li 9.000 lt ru di 200, gi bn cha c thu GTGT 30.000 /lt, k hiu ho n AA/11P, s ho n 0123457, ngy 13/08/2014. Bn Nh hng C a ch 25 Nguyn Thi Sn 100.000 lt bia hi, gi bn cha thu GTGT 5.000/lt, k hiu ho n AA/11P, s ho n 0123458, ngy 17/08/2014. Bn Nh hng C a ch 25 Nguyn Thi Sn 200.000 lt bia hi, gi bn cha thu GTGT 5.000/lt, k hiu ho n AA/11P, s ho n 0123459, ngy 18/08/2014.Yu cu: Lp Bng k ho n bn hng ho, dch v chu thu tiu th c bit theo mu s 01-1/TTBBi tp 4:Trong thng 8/2014 cng ty bia ru ABC nhp khu 8.000 lt ru 70 , thu TTB np khi nhp khu l 100 tr (chng t np thu TTB c s hiu AB/11P, s seri 01231314 ngy 3/8/2014), cng ty dng sn xut c 20.000 lt ru nh hn 20 . S thu TTB khu tr cc k trc l 0 ng.Yu cu: Lp Bng k thu tiu th c bit c khu tr (nu c) theo mu s 01-2/TTBBi 5: Trong thng 8/2014 Cng ty ru bia ABC c doanh thu bn l bia hi cha c thu GTGT l 2.000.000 , doanh thu bn bia chai cha c thu GTGT l 1.500.000.000 , theo ho n c lp c k hiu ho n AA/11P, s ho n 0123460, ngy 31/08/2014.Yu cu: Xc nh gi tnh thu TTBBi 6:Tip theo cc bi tp 3, 4 trn. Ngoi ra ngy 20/08/2014 Cng ty c xut khu 100.000 lt bia chia vi doanh s cha c thu GTGT l 1.500.000.000 cho Cng ty KenKen, theo ho n xut khu AA/11P, s ho n 01234612. Thu TTB cn c khu t ca mt hng bia bng khng.Yu cu: Lp t khai thu TTB thng 5/2014.1