Phan 4: Thue gia tri gia tang.

Cau 1: KN, DD

1. Kn: la thue tinh tren phan gia tri tang them cua H, dv phat sinh trong qua trinh tu sx, luu thong den tieu dung.

2. DD: la sac thue tieu dung nhieu giai doan. - danh vao tat ca cac giai doan cua qua trinh sx nhung chi tinh tren phan gia tri gia tang o moi giai doan.- tong so thue dc o moi giai doan dung bang so thue tinh theo gia ban cho nguoi tieu dung cuoi cung.

Cau2: Doi tuong chiu thue, nop thue. 1. Doi tuong chiu thue VAT: la H, dv dung cho sx kd va tieu dung o VN( bao gom ca H dv mua cua cac to chuc, ca nhan o nuoc ngoai) tru cac doi tuong khong chiu thue VAT theo quy dinh.

2. Doi tuong nop thue: la cac to chuc, ca nhan co HD sx kinh doanh H, dich vu chiu thue GTGT, khong phan biet nghanh nge, hinh thuc to chuc kinh doanh goi chung la co so kd va to chuc, ca nhan khac co nhap khau H, mua dich vu tu nuoc ngoai thuoc doi tuong chiu thue GTGT( goi chung la nguoi NK) deu la doi tuong nop thue VAT.

Cau3: DD doi tuog k chiu thue. Gom 25 nhom H va dv co dd chung: la H dv cua 1 so nghanh con gap nhieu kho khan, nha nuoc can khuyen khich phat trien nhu sp trong trot, chan nuoi, nuoi trong, danh bat thuy san.

+H chua qua che bien thanh sp khac hoac qua so che thong thuong do cac to chuc, ca nhan tu san xuat. +Cac loai H, dv mang tinh thiet yeu phuc vu nhu cau sx cong dong, nha nuoc khong dat van de dieu tiet nhu dv y te, van hoa gd.. van chuyen hanh khach cong cong. +H dich vu thuoc cac hoat dong uu dai vi muc tieu xh, vi muc tieu nhan dao nhu hang NK trong cac TH vien tro nhan dao, vien tro khong hoan lai... +H NK nhung thuc chat k phuc vu hd sx va tieu dung o VN nhu chuyen khau, qua canh...

Cau 4: Quy dinh gia tinh thue VAT. Thoi diem XD.

1. Gia tinh thue VAT. Doi voi H, dv do co so sx, kd ban ra hoac cung ung cho doi tuong khac la gia ban chua co thue VAT. Doi voi H, dv chiu thue TTDB la gia ban da co thue TTDB nhung chua co VAT. +Doi voi H NK la gia NK tai cua khau cong voi thue NK( neu co) cong thue TTDB( neu co). Gia NK tai cua khau lam can cu tinh thue VAT dc xd theo cac quy dinh ve gia tinh thue H NK.

+Doi voi SP, H, dv dung de trao doi, bieu tang, KM hoac de tra thay luong thi gia tinh thue VAT dc xd theo gia tinh thue cua sp, hang hoa, dich vu cung loai or tuong duong tai cung thoi diem phat sinh cac HD nay. +Doi voi H ban theo pthuc tra gop, tra cham la gia ban tra 1 lan chua co thue VAT cua H do( k bao gom lai tra gop, tra cham), khong tinh theo so tien tra gop, tra cham tung ki.

+Doi voi gia cong H la gia' gia cong chua co thue VAT bao gom: tien cong, tien nhien lieu, vat lieu phu va cac Cp khac de gia cong do ben nhan gic cong phai chiu. +Doi voi H, dv dc su dung chung tu thanh toan ghi gia thanh toan la thue da co VAT thi gia tinh thue VAT = gia thanh toan/ ( 1+ tsuat VAT)

2. Thoi diem de xd gia tinh thue VAT +Doi voi hd ban hang la thoi diem chuyen giao quyen so huu, quyen dinh doat H hoac thoi diem lap hoa don +Doi voi dv la thoi diem hoan thanh viec cung ung dv hoac thoi diem lap hoa don.

Cau 5: Muc TS VAT. Trinh bay.

1. TS 0%: ap dung doi voi H, dv xuat khau bao gom ca H gia cong XK, hd xay dung lap dat cac cong trinh o nuoc ngoai va cong trinh cua DN che xuat, H ban cho cua hang mien thue, H, dich vu cung cap truc tiep cho van tai quoc te, dv du lich lu hanh ra nuoc ngoai, dv buu chinh vien thong tu nuoc ngoai chuyen ve VN, dich vu tin dung, dau tu tai chinh, dau tu chung khoan ra nuoc ngoai.

2. TS 5%: ap dung doi voi 15 nhom H, dich vu: nuoc sach phuc vu sx, sh. +Phan bon quang de sx phan bon, thuoc tru sau benh. +Thuc an gia suc, gia cam va thuc an cho vat nuoc khac. +Dich vu dao lap, nao vet kenh muong, nuoi trong, cham soc phong tru sau benh cho cay trong, so che bao quan sp NN. +SP trong trot, chan nuoi thuy san chua qua che bien o khau KD TM.

+Mu cao su so che, nhua thogn so che, luoi danh ca. +Tp tuoi song, lam san chua qua che bien( tru go~, mang) o khau KDTM. +Duong phu pham trong sx duong. +Sp bang day, coi, nua rom, vo dua, so dua, bong so che, giay in, bao +May moc thiet bi chuyen dung phuc vu cho sx NN. +Thiet bi dung cu y te, thuoc chua benh, sp hoa duoc, duoc lieu de sx thuoc chua benh, phong benh. +Giao cu dung de giang day, hoc tap. +Hd van hoa, trien lam, the duc the thao, bieu dien NT, sx, NK, phat hanh phim, chieu phim, do choi cho tre em, sach cac loai( tru sach khogn chiu thue) +Dv KH- CN theo quy dinh.

3. TS 10% ap dung doi voi H, dich vu con lai

Cau 6: PP tinh thue VAT, doi tuong ap dung.

Co 2 PP tinh thue VAT la: PP khau tru thue, PP tinh thue truc tiep tren VAT.

1. Doi tuong ap dung cua pp khau tru thue: la co so kinh doanh thuc hien day du che do ke toan, hoa don chung tu theo quy dinh cua PL ve KT hoa don chung tu va dang ki nop thue theo pp khau tru thue.

2. Doi tuong ad cua PP tinh truc tiep tren VAT: Ca nhan sx kd la nguoi VN. + Co so kd va to chuc ca nhan nuoc ngoai kinh doanh k co co so thuong tru tai VN nhung co thu nhap phat sinh tai VN chua thuc hien day du cac dk ve ke toan hoa don, chung tu de ap dung tinh thue VAT theo pp khau tru. +Co so sxkd mua, ban vang, bac da quy, ngoai te.

Cau 7: PP tinh truc tiep tren VAT.

Thue VATpn = VAT cua H, dv chiu thue ban ra * thue suat thue VAT. VAT cua H, dich vu chiu thue ban ra= dso cua hang hoa, dich vu chiu thue ban ra - gia von cua H, dv chiu thue ban ra.

-Doi voi co so kd da thuc hien day du viec mua ban hang hoa, dich vu co hoa don, co ghi chep so sach KT thi VAT dc xd can cu vao gia mua, gia ban ghi tren chung to doi tuong nop thue co ke khai. - Doi voi ca nhan ho kinh doanh chua thuc hien day du viec mua ban H, dich vu co hoa don chung tu de lam can cu xd VAT theo quy dinh tren thi VAT dc xd bang: VAT cua H dv chiu thue ban ra= doanh thu khoan * ti le % VAT tinh tren doanh thu.

- Ty le % VAT tinh tren doanh thu do bo tai chinh huong dan phu hop voi tung nganh nghe kd, tung dia phuong.

Cau 8: PP khau tru thue.

Thue VAT pn= Thue VATdau ra- thue VAT dau vao dc khau tru.

1.Thue VAT dau ra= tong so thue VAT cua H, dv ban ra ghi tren hoa don VAT.

Thue VAT dau ra ghi tren hoa don VAT= gia tinh thue VAT cua H, dv ban ra * thue suat VAT. -Co so kinh doanh thuoc doi tuong theo pp khau tru thue khi ban H, dv phai tinh va thu thue VAT cua H dv ban ra. Khi lap hoa don ban H, dv co so kd phai thanh toan. Trong TH hoa don chi ghi gia thanh toan k ghi gia chua co thue va thue VAT thi thue VAT cua H, dv ban ra phai tinh tren gia thanh toan ghi tren hoa don, chung tu.

2. VAT dau vao: Thue VAT dau vao dc khau tru xd can cu vao so thue VAT ghi tren hoa don VAT khi mua H, dv hoc chung tu nop VAT cua H NK or chung tu nop thue VAT thay cho phia nuoc ngoai ap dung doi voi cac to chuc ca nhan nuoc ngoai co hd kd tai VN nhung khong thanh lap phap nhan tai VN. -TH H, dv mua vao la loai dc dung chung tu dac thu ghi gia thanh toan la gia da co thue VAT thi co so dc can cu vao gia da co thue de xd gia khong co thue va thue VAT dau vao dc khau tru.

Cau 9: Su khac nhau giua H k chiu thue va H chiu thue 0%: Hang k chiu thue VAT k dc khau tru va hoan thue dau vao. H chiu thue VAT 0% dc hoan thue va khau tru thue dau vao.

Cau10: DK khau tru thue VAT.

-Co hoa don VAT mua H, dv hoac chung tu nop thue VAT cua H nhap khau. -Co chung tu thanh toan qua NH doi voi H, dv mua vao tru cac TH gia tri H, dv mua vao tung lan chua co thue duoi 20tr. -Doi voi H dv CK ngoai cac dk tren thi phai co hop dong ki ket voi ben nuoc ngoai ve viec ban, gia cong H, cung ung dv, hoa don ban H, dv, chung tu thanh toan qua NH, doi voi H XK phai co them to khai hai quan.

Cau11: Noi dung 4 TH hoan thue VAT.

1. Co so KD thuoc doi tuong nop thue theo pp khau tru thue dc xet hoan thue trong cac TH: Co so KD trong 3 thang lien tuc tro nen( k pb nien do KT) co so thue dau vao chua dc khau tru het. So thue dc hoan la so thue dau vao chua dc khau tru het cua thoi gian xin hoan thue. TH nay ap dung cho ca cs kd co dau tu moi, dau tu chieu sau.

-CS KD trong thang co H, dv XK neu so thue VAT dau vao chua dc khau tru tren to khai thue VAT cua thang phat sinh tu 200tr tro len thi dc hoan thue theo thang.

2.Doi voi cskd dau tu moi da dang ki kd, dang ki nop thue theo pp khau tru thue dang trong gd dau tu, chua di vao hd, chua phai sinh thue dau ra, va thoi gian dau tu tu' 1 nam tro len thi cskd van phai lap to khai thue hang thang va dc xet hoan thue dau vao theo tung nan duong lich. Neu so thue VAT dau vao cua tai san dau tu dc hoan co gia tri lon tu 200 tr tro len thi dc xet hoan thue theo quy( 3 thang lien tuc k phan biet theo nam duong lich)

3.Doi voi cskd nop thue VAT theo pp khau tru co du an dau tu cua co so sx trong giai doan dau tu, chua di vao hd, chua dang ki kd, dang ki nop thue, neu co so thue VAT cua H, dv su dung cho du an dau tu tu' 200tr tro len dc xet hoan thue theo quy( 3 thang lien tuc khong phan biet theo nam duong lich)

4. Co so kd quyet toan thue khi sat nhap, hop nhat, chia tach, giai the, pha san, chuyen doi so huu, giao, ban, khoan, cho thue DN NN co thue VAT nop thua, thue VAT dau vao chua dc khau tru het.

Cau12: Co quan co trach nhiem quan ly thue VAT.

-Tong cuc thue co trach nhiem quan ly va thu thue VAT doi voi H, dv thuoc doi tuong chiu thue VAT cua cs sx, gia cong trong nuoc. THoi han nop thue cua thang cham nhat k qua 20 cua thang tiep theo

-Tong cuc hai quan co trach nhiem quan ly va thue thue VAT doi voi H NK thuoc doi tuong chiu thue vAT cua co so NK H, thue VAT nop theo tung lan NK