TỔNG QUAN VỀ THUẾ - NGUYỄN THANH SƠN pptx

TRƯỜNG ĐẠI HỌC TÔN ĐỨC THẮNG KHOA KẾ TOÁN #" MÔN HỌC TỔNG QUAN VỀ THUẾ GIẢNG VIÊN: TS. NGUYỄN THANH SƠN          !" #"$%%                     ! "   #       $    % &$'(()*'((        %  +   , $   %-       !" # #$%& $ ()* ,- ./01)2 #345 6%7"8 :;;< 0%=?@AB  B 6  #CD0F " &'()*+ (,(-.(,/0&0!1, &'(.23/4 05.23&+ 36 3254'78&9':/35&+ (-, (,.;<= 7142*+ (,&+ 38&9'(,2; *+  (,&+, &'(6 3)*+ (,(-', &'(&= )*+ (,(-> (0 # .G%()*  H # 8 .I8FJ$5 #  # K - "5 #$0; 0)2  L4")* M K - % #$)2 ()*   N  4  5 G    :   #   "%A6 .B 7     F    '+ > &'( 2(,?@ - /'7 A $> &'(0+4&52(,  '7-?B&7,A #> &'(,&9' ?@ -/'7 A  &'(,.; ,C?B&7,A $> &'(,'&, &5 2D*'7,?/&7,A #> &'(<&(,E F&1 , &'( 7-E F& ?B&7,A > &'(, & 7- #$?/& ,A $> &'(, & 7- 4  '7- ?B&7,A ./01.234/56789:8;:< =;>6 ./01.+4/56789:=9> ?786@8+?2:67A ./01.234/56789: 8.26.;5B    C+    & ,.5 ,'(- 3 3  ;& , &'(  &'( , &  7- 4   '7-1, &'(, & 7-2(G3 =3, & 7-H  GG- 5)I'=*;0- D- ,)=,0+  3  ;& ,.   '7) / 3 ,'& 4&1   0( , &'( 235, &8&  D,F E 4  &'(,.; ,C1, &'(,'&, &52D*'7,>  GG- 5)235<')/ '()4&5,0+ 3>      -%$ "J - *'7,2(<+ =,:/3-41  *+2+)&9',! *K 35-/9G':, &'( > L  *'F&/74'M 9- +,)/9 &+3 ;&, &'( *>  & 7)1E , & .9DEF 4<GH1 > &  1, &4'M *>J 9- +,) /93,'&4& " @ & 35-&9',! *K 35-/9G': , &'( 24<GH1 .2GI7<;068.2.2GI8J9EF8.2   K+  N>OP>QO>$>R%>O$> &E  %>P%>S%>P%>O>S> &E TU S>#R>NO>Q$>N$>VVV> &E  $>S$>P$>Q#>Q$>SVV &G'7,.35 %>#%>S%>S%>S%>SR> &'( &9'F8&9':0+4&52(, S>SS>OS>RS>PN>RP> &'(, &,<L '7-/'4 ?,.4:& E LA %>N%>N%>N%>S%>OO> &'( 2(, $>$>$$>N$>$$>$S> &'(, & 7- N$>P#R>##Q>%N>%#Q>RN> &'(, &,E ,'(8&(4  $%>$%>%$%>N$%>N$N>$#> &'(<&(, 7-E F& $>#$>P$>P$>O#>%$> &'( '7- R>PQ>$Q>%%>R%>$> &'(,'F&, & '7-U R$>$ PR>QR%>$R#>PRS>N &, &'( %%>%%%>%((+(((+(((+(/H67=/I8.27;L6=;0F..;:69D0F !+8/;06'(((9D0FMMMMMNMMOMM) &:F&5, &'(    P+   =C)R%1,.3- ,.5&?G325*'F& />BWW'.1X0E1>>>A  '7)G&5&+ 3/<9452':&E'72'FEL  , L E ,'(<&(, '7> (2':E - +/EL , L :&1)/,CC0&(,> Y&( ,C C 0&(, - + EL  , L  / 271 2:&,G,'(, E'7) @ ,.5& .K, &'(0&(,/)+))27G 8&),'(,E'7)12:, 3, &+,'& '7,,Z E 4 127 /52:&,>> [...]... *'7, ?/&7,A #> &'(     N+   ... &'(1 , & ' 5- 4'7 E   ;& , &'( ?2D *'7, 2( G3 /&7, , &'( A 2'F *+ 2+) ,L /'  &+ , &'( 1 ,5 2':& E'7    3 03+ E 4 1 +)   - L   '7& 8&+ G E + C 5 ,. > " & 5 0( /35 ) , &'( 0&(, 2'F  - - : , & 2F9 3 =  &9'F 4; 3 (& E ,'(> " (  (,  ` G&5 , &'(1 = 4  ' 7- ,. 3 G3 4  ' 7-  G(... , -  - /'7 6 ,C 0 G3 & E9 C) ,.3 / $#1% ^> " C) $%%R , & P$>P O ,9+ 25, $%^ 6 ,C 0 G3 & E9 C) ,.3 / N$1SR^> " C) $%%Q , & PR> P# ,9+ 25, %#1QS^ G3 & E9 C) ,.3 / P1S^> 6 ,C 0 F , & + 3 C) $%%P $RP>Q%% , G35, 0 G3 45 , -  - /'7  / $1 ^ G ,C 1O^ 0 G3 , 5 '7 C) $%%O>     M+   %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ƯỜNG ĐẠI HỌC TÔN ĐỨC THẮNG KHOA KẾ TOÁN #" MÔN HỌC TỔNG QUAN VỀ THUẾ GIẢNG VIÊN: TS. NGUYỄN THANH SƠN        . ,' (- 3 3  ;& , &'(  &'( , &   7- 4   ' 7-1 , &'(, &  7- 2(G3 =3, &  7- H  GG - 5)I'=*;0 - . ',.3 - &+,' (- ,&5FG&= - 4&5 5, &9'(,9G, 5,'(1 (,/3 - ,,.'F1G3 =*F0&G - ,,.'F)3>'78&+&+G'7 ,C8&)05,