báo cáo thực tập tốt nghiệp kế toán thuế giá trị gia tăng và thuế thu nhập doanh nghiệp

BO NONG NGHIEP VA PHAT TRIEN NONG THON TRUONG CAO "nANG NONG NGHl¢P NAM B<) KHOA TAl CHINH-KE TOAN BAO cAo THUC TAP T6T NGHIEP • • • CHUYENDE: ~ , ~ KE TOAN THUE GTGT ' "'- VATHUETNDN Hq va ten hqc sinh: Nguyln Thi Khoe I>O'n vj th\fc t~p: Chi C1}c Thu~ Chg G~o Khoa hqc: 10 L&p: 10 k3b Tiin Giang, ngay 30 thang 06 niim 2008 B(> NONG NGHI$P VA PilAT TRIEN NONG THON TRUONG CAO DANG NONG NGHI$P NAM B(> KHOA TAl CHINH KE TOAN r.>e * ~ , " ~ .J: CHUYEN DE TOT NGHIEP • TEN CHUYEN BE: THUE GIA TRI GIA TANG & THUE THU NHAP • • DOANH NGHIEP ' • Giao vien huung dfln: DO KIM CHI- NGUYEN PHlfOC D~I Sinh vien thlfc t~p: Nguyin Thj Khoe Dun vj thlfc t~p: CHI CljC THUE CH{l G1.0 L6p:JOK3b Khoa: 2006-2008 Tien Giang, niim 2008 LffiCAMON Qua thai gian thgc t~p t~i chi C\JC thu~ Chg G~o, hom nay chuyen d~ tdt nghi~p da hoC:m chinh .Do hi k~t qua h~t sue quy bao trong thai gian hai nam em nh~ dugc nhi~t tinh cua quy th~y co trong truang Cao D~ng Nong Nghi~p Nam B9 da truy~n d~t va trang bi cho em nhfrng ki~n thuc bB ich khong nhfrng v~n d\lng co gia tri trong thai gian vi~t chuyen d~ rna con gia tri nit 16n trong thai gian cong tac sau nay. Co dugc nhfrng k~t qua tren em chan thanh ghi nh~n nhfrng dong gop to 16n cua: - Th~y D6 Kim Chi & Th~y NguySn Phu6c D~i da t~n tinh hu6ng dfin em trong bao cao thgc t~p tdt nghi~p. -Quy th~y co Khoa Tai Chinh Truang Cao D~ng Nong Nghi~p Nam B9 da t~n tinh hu6ng dfin em trong chuyen d~ tdt nghi~p. - Ban Lanh d~o Chi C\lc Thu~ huy~n Chg G~o da t~o di~u ki~n thu~ lgi va co, chu can b9 cong chuc da cung c&p, dong gop sau site va giai thich t~n tinh nhfrng thitc mite giup em nitm ro han nhfrng v&n d~ vu6ng mite trong thgc t~ hang ngay t~i dan vi dS thgc hi~n tdt chuyen d~ tdt nghi~p. Sau cling em chan thanh cam an d~n tit ca cac th~y, co , cac co, chu trong Chi C\JC thu~ da t~n tinh giup da em trong thai gian thgc t~p./. ChqGt;w, Ngay thang niim 2008 Sinh vien thJ!c t~p ~ Nguyen Th! Khoe ' LOi MO'Dau Nu6c ta trong qua trinh phat triSn, da co nhfrng bu6c tiSn quan tr<;mg trong cong CUQC d6i m6i .Vi~t Nam trong nhfrng nam g~n day h~ th6ng phap lu~t vs thus da co nhisu uu diSm tiSn b9, tiSn g~n dSn thong 1~ va t~p quan qu6c tS. DSn nay, ThuS da tra thanh ngu6n thu chu ySu cua nu6c C(>ng hoa xa h(>i chu nghia Vi~t Nam.Hi~n nay, thanh ph~n kinh tS cong thuang nghi~p ngoai qu6c doanh chiSm vi tri quan trQng trong nSn kinh tS qu6c dan, dang tren da phat triSn ca vs quy mo va ch~t luQllg.DS gop ph~n thuc dfty san xu~t,ma r(>ng luu thong hang hoa va dich V\l, khuySn kich phat triSn nSn kinh tS qu6c dan. Nen h~ th6ng phap lu~t vS thuS d~n duqc cai thi~n. Lu~t thuS GTGT da di vao CUQC s6ng ,phat huy tac d\}ng tich qrc tren cac m~t cua dai s6ng kinh ts- xa h<;>i, nhu:khuysn kich xu~t kh~u va d~u tu; thuc d~y h~ch toan kinh doanh cua doanh nghi~p; t~o ngu6n thu 16n 6n dinh cho ngan sach nha nu6c; t~o diSu ki~n cho Vi~t Nam tham gia h(>i nh~p qu6c tS; gop ph~n tang cuang quan ly ho~t d(>ng san xu~t kinh doanh cua doanh nghi~p noi chung va quan ly thuS noi rieng. Trong qua trinh thvc hi~n, Lu~t ThuS GTGT da duqc Qu6c H(>i, Uy ban thuang V\l Qu6c H(>i, Chinh Phu sua d6i, b6 sung m(>t s6 quy dinh nh~m kh~c ph\lc nhiing t6n t:;ti dS thuS GTGT phu hqp v6i thvc tiSn cua Vi~t Nam. ThuS luon g~n liSn v6i S\f hinh thanh 't6n t:;ti va phat triSn cua Nha Nu6c.Cung v6i vi~c rna r(>ng cac chuc nang cua Nha Nu6c va S\f phat triSn cac quan h~ hang hoa tiSn t~ ,cac hinh thuc ThuS ngay cang phong phu han, cong tac quan ly thuS ngay cang hoan thi~n han. ThuS da tra thanh cong C\l quan trQng, co hi~u qua cua ~a Nu6c dS tac d(>ng dSn dai s6ng kinh tS xa h(>i cua Nha Nu6c. Lu~t Quan Ly ThuS ra dai nh~m giup cac doanh nghi~p, cac ca sa san xu&t kinh doanh va cac can b9 lam cong tac quan ly thus cung nhu cac t6 chuc cac nhan quan tam dSn cong tac quan ly thus n~m dugc n9i dung ca ban cua Lu~t Quan Ly ThuS. Lu~t Quan Ly ThuS la d:;to lu~t m6i, thay d6i phuang thuc quan ly thus tu thu cong truysn th6ng sang phuang thuc quan ly thus chuyen nghi~p , hi~n d:;ti, co lien quan tf\l'C tiSp dSn ca quan thuS va nguai n(>p thuS. ThuS TNDN ra dai xu~t phat tir yeu c~u dam bao ngu6n tai chinh dS dap ll'ng nhu c~u chi tieu cua nha nu6c. ThuS TNDN con la m(>t cong C\l quan trQng trong vi~c diSu tiSt cac ho:;tt d9ng kinh doanh, thvc hi~n chuc nang tai phan ph6i thu nh~p va dam bao cong b~ng xa h(>i. a nu6c ta, lu~t thuS TNDN duqc qu6c h(>i nu6c c(>ng hoa xa h(>i chu nghia vi~t nam khoa IX, ky hQp thu 11 thong qua ngay 10/05/1997 va duqc ap d\lng chinh thuc tir ngay 01/01/1999 thay thS cho lu~t thuS lqi tuc ban hanh tir 0111011990. Chuyen dS kS toan "TRUE GIA TRJ GIA TANG & TRUE THU NHAP DOANH NGHI$P" cua doanh nghi~p TRANG THANH THAO tren dja bim huy~n Chq G(:lo. v 6i kiSn thuc kha nang nh~t dinh cua ban than trong thai gian h<:>c t~p t?i truang, va thai gian nghien cliu co h(:ln. Chuyen dS t6t nghi~p ch~c ch~n se khong tranh khoi nhfrng thiSu sot . Kinh mong nh~n duqc nhfrng nh~n xet, gop y chan thanh cua Thfry Co, Ban Hinh d?o Chi eve ThuS Huy~n Chq G(:lo, giup cho ban than co duqc nh~n thuc hoan chinh han sau khi di vao tiSp tvc cong tac sau nay ./. 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T6ng s6 diSm (b&ng chu) . TIEN GIANG, ngay t1 thang ;-nam 2008 Duy~t cua Tru6ng khoa GVHD : DO KIM CHI + NGUYEN PHUOC D~I PHAN 1: GIOI THI¢U KHAI QUAT ? ' , A. Tong quan ve thue: I. NguBn gBc ra dOi, sU' cAn thi~t ban chit va vai tro ciia thu~: l.Khai niem v~ thu~: ThuS la m()t khoan dong gop b~t bu()c cua cac thS nhan va phap nhan co nghia V\l thgc hi~n d6i v6i nha nu6c, dugc nha nu6c quy dillh thong qua h~ th6ng phap lu~t, khong mang tinh d6i gia tnrc tiSp cho d6i tugng n9p thuS, nh~m su d1,mg cho m\lc dich chung toan xa h()i. 2.SU' ra dOi ciia thu~ ir VietNam: Lich su phat triSn cua xa h9i loai nguai da chling minh r&ng thuS ra dm doi hoi cfin thiSt khach quan g~n liSn v6i S\f ra dai, t6n t(;li va phat triSn cua nha nu6c. Nha nu6c la m9t t6 chuc chinh tri, d<;1i di~n cho quySn lgi cua giai c~p th6ng tri, thi hanh cac chinh sach do giai c~p th6ng tri d~t ra ds cai tri xa h9i. Nha nu6c xu~t .hi~n doi hoi CO' sa v~t ch~t dS dam bao cho S\f t6n t(;li va thgc hi~n cac chuc nang, nhi~m V\l cua minh. Do do, nha nu6c dung quySn l~p phap va hanh phap v6n co ds t~p trung m9t b9 ph~n cua cai cua xa h9i vao trong tay cua minh. Vi~c huy d()ng, t~p trung cua cai do co tinh ch~t b~t bu()c d6i v6i mQi thanh vien trong xa h9i dugc gQi la thus. 3. Dac di~m ciia thu~: -ThuS la m9t khoan d()ng vi en b~t bu()c g~n v6i quySn lgc cua nha nu6c. Tinh b~t bu()c cua thuS la m()t t~t ySu khach quan xu~t phat tir tinh ch~t cung c~p hang hoa cong c()ng. Hang hoa cong c()ng phfin 16n do nha nu6c san su~t va cung c~p. Nhung hang hoa cong CQng l(;li co tinh ch~t d~t bi~t, no khong thS phan b6 theo c6 phfin ds su d\lng va khong thus dem treo d6i tnrc tiSp tren thi truang ds bu d~p cac chi phi bo ra. ThuS la m()t khoan d6ng gop b~t bu()c khong mang tinh hinh sg, nghia la hanh d()ng dong thuS cho nha nu6c la hanh d()ng thgc hi~n nghia V\l cua nguai cong dan, khong phai la hanh xu~t hi~n khi co biSu hi~n cua vi ph<;1m phap lu~t. -ThuS khong mang tinh d6i gia tnrc tiSp ( hoan tra trgc tiSp ): + Thu nh~t, muc thuS rna cac tfing 16p trong xa h9i dong gop cho nha nUOC khong hoan toan dga tren ffiUC dQ nhfing dich V\l va hang hoa cong CQng do nha nu6c cung c~p rna nguai n()p thuS dugc thira huang. Nguai n()p thuS cling khong co quySn doi hoi nha nu6c phai cung c~p hang hoa, dich V\l cong c()ng cho minh r6i m6i n()p thuS. SVTT: JY~ ffl.i ~ LOP :10K3B GVHD : DO KIM CHI + NGUYEN PHUOC D~I + Thu hai, nguai n<)p thuS suy cho cling se nh?n duqc m<)t phAn cac dich V\l cong c<)ng rna nha nu6c cung c~p cho ca c<)ng d6ng, gia tri phAn dich V\l d6 khong nh~t thiSt phai tuong d6ng v6i khoan tiSn thuS rna hQ n<)p cho nha nu6c. -ThuS chiu S\f anh huemg cua cac ySu t6 kinh tS, chinh tri va xa h<)i trong nhCing thai ky nh~t dinh: + YSu t6 kinh tS tac d<)ng dSn thuS thuang la muc dQ tang truemg cua nSn kinh tS qu6c dan, thu nh?p binh quan dAu nguai, gia ca, thi truang, S\f biSn d<)ng cua ngan sach nha nu6c +YSu t6 chinh tri xa h9i tac d9ng dSn thus thuang Ia thS chs chinh tri cua nha nuac, tam Iy, t?p quan cua cac tAng I&p dan cu, truySn th6ng van hoa, xa h9i CUa dan tQC -ThuS duqc gi6i h:;m trong ph~m vi bien gi6i qu6c gia b~ng quySn l\fc phap ly cua nha nu6c d6i v6i con nguai va tai san. II. Vai tro cua thu~ trong n~n kinh t~ DU"cYC ta: ThuS giu vai tro quan trQng trong mQi hinh thai xa h<)i c6 phan chia giai c~p. Tuy nhien a mQi d~t nu6c khac nhau thi ffi\lC tieu, yeu cAu va S\f phat triSn cua chinh sach thuS cling khac nhau. Tru6c yeu cAu va S\f phat triSn cua chinh sach thuS cling khac nhau. Tru6c yeu cAu phat triSn cua nSn kinh tS hang hoa cAn phat huy du vai tro tac d\lng cua ThuS tren ba m~t. - ThuS la khoan thu chu ySu cua Ngan sach Nha nu6c. - ThuS la cong C\l quan ly diSu tiSt vi mo nSn kinh tS. - ThuS la cong C\l diSu hoa thu nh?p gop phAn thvc hi~n binh dftng va cong b~ng xa h<)i. l.Thu~ Ia khoan thu chu y~u cua ngan sach nha nu6'c: -VS ban ch~t, thu ngan sach nha nu6c la h~ th6ng nhfi'ng quan h~ kinh tS giua nha nuac va cac tAng I&p dan cu trong xa h9i, phat sinh trong qua trinh nha nu6c quy d<)ng cac ngu6n Ivc tai chinh dS hinh thanh nen quy tiSn t~ t?p trung cua nha nuac nh~m thoa man nhu cAu chi tieu cua minh. -DS huy d<)ng ngu6n Ivc v?t ch~t cho minh, nha nu6c c6 thS sir d\lng cac hinh thuc khac nhau: nu6c. +Phat hanh them tiSn dS trang trai cac nhu cAu chi tieu cAn thiSt cua nha +Phat hanh trai phiSu dS vai trong va ngoai nu&c. +Ban m9t phAn tai san qu6c gia. +Thu thuS SVTT: elY~ fiflrj ~ LOP :10K3B GVHD : DO KIM CHI + NGUYEN PHUOC D~l 2.Thu~ Ia cong cu gmin IV va di~u ti~t vi mo n~n kinh t~: -ThuS co vi tri quan tn;mg trong vi~c ki~m ke, ki~m smit, quan ly, hu6ng d§:n va khuySn khich phat tri~n san xufit rna r(>ng Iuu thong d6i vai tfit ca cac thanh phfin kinh tS theo djnh hu6ng phat tri~n cua nha nu6c, gop phfin tich C\fC vao vi~c disu chinh cac m~t can d6i Ian trong nsn kinh ts qu6c dan ( giua tich Iuy va tieu dung, tiSn va hang, cung va cfiu, ). -DiSu chinh nSn kinh tS chu ky Ia m(>t trong nhfrng n(>i dung quan tr<,)ngcua qua trinh diSu chinh vi mo nSn kinh tS. Trong nSn kinh tS thi truemg S\f phat tri~n theo chu ky Ia diSu kho tranh khoi. 3.Thu~ gop phAn dam bao Slf binh d~ng trong chinh sach dong vien dong gop cho nha ntr&c gifra cac thanh phAn kinh t~ va thtrc bien cong bing xa hOi: Th\IC hi~n cong b~ng xa hoi trong ph6i hQP thu nh~p la m(>t trong nhfrng vfin ds ca ban cua qua trinh cai each thus a nuac ta, chi co cong b~ng mai t~o ra d(>ng lvc phat tri~n kinh tS. Sv binh d~ng dugc th~ hi~n thong qua chinh sach d(>ng vien gi6ng nhau giua cac dan vi, ca nhan co disu ki~n san xufit kinh doanh va thu nh~p khong co nhfrng d~t quySn, d~c lgi rieng. Day la net n6i b~t trong chinh sach thuS hi~n nay. MQi nguai binh d~ng tru6c phap lu~t vS nghia V\1 n(>p thuS. DiSu hoa thu nh~p, thvc hi~n cong b~ng no cling da gop phfin rut ng~n khoan each giua giau va ngheo trong xa h(>i. K.huySn khich lam giau h<.>P phap nang cao tinh thfin ton trQng phap lu~t. Cong b~ng th~ hi~n a cac chinh sach dong gop vS thuS binh d~ng gifra cac doanh nghi~p cung ho~t d(>ng trong cung m(>t moi truemg kinh ts - xa h(>i, nghia Ia d6i tugng co thu nh~p cao thi thu thuS cao va ngugc l~i d6i tugng nao co thu nh~p thfip. Th~m chi d6i tugng nao co thu nh~p chi dam bao cho cu(>c s6ng t6i thi~u hang ngay thi cling co chinh sach giam miSn ro rang. Nhu v~y ta thfiy chinh sach thuS con th~ hi~n tinh cong b~ng moi truemg dfiu tu va misn giam. Cong b~ng va binh d~ng Ia m(>t d6i hoi khach quan trong tiSn trinh phat tri~n l!ch su. Trong m()t xa h(>i dan chu, tinh cong b~ng phai dugc thvc hi~n tru6c hSt d6i v6i S\f phan chia ganh n~ng cua thuS khoa. Co cong b~ng trong vi~c thvc hi~n nghia V\l thuS m6i d(>ng vien cac thanh vien hang hai trong ho~t d()ng san xufit kinh doanh, gifr vfrng dugc th~ chS chinh trj. III. Phan loai thu~: Cho du trong cac cong CUQC cai each thuS a cac nu6c diSu nhfin m~nh dSn tinh dan gian cua h~ th6ng thuS, song diSu do khong co nghia h~n chS qua 16n SVTT: Jfl'~ ff/r! ~ LOP :10K3B [...]... ctia thu~ : I.l .Thu~ trvc thu: la lo~i thuS danh trvc tiSp vao thu nh~p ho~c tai san cua nguai n9p thus ThuS trvc thu c6 d~t diSm la nguai n . cung nh6m 0%, 5%. t Phuung phtip tinh thui GTGT: Gia thanh toan Gia chtra co thu~ GTGT 1 + Thu~ suit thu~ GTGT Vi~c tinh thuS GTGT dugc thvc hi~n theo hai phuong phap: *. GTGT d~u ra (=) gia tinh thuS cua hang hoa, djch Vl chiu thuS ban ra nhan v6i (x) thuS suftt thuS GTGT cua hang hoa djch V1 d6. -ThuS GTGT d~u vao dugc khftu trir la s6 thuS GTGT. chling tu nhung khong phai la hoa don GTGT ho~c c6 hmi don GTGT nhung khong ghi rieng s6 thuS GTGT ngoai gia ban thi khong dugc khftu tru thuS GTGT d~u vao. - ThuS d~u vao dugc khftu