De thi cong chức thuế 2012

De thi cong chức thuế 2012

Câu 1: Thế nào là cá nhân cư trú theo luật thuế TNCN ?   !"#$ %"& '() *++, (-./012 3456'7 589:/;"<3="5/0'95 ">("& 84? @A)'BC"%"& 'DEF349G<H I9'6'JK<LBI5 <"HM(ND34O"H)'BC"%"& 'P @A )K"  G= !4HC"%"&  ', Q R')K"G6(S=9:B) 3  H  N  G  C"  %"&   '    /  R H)="CT Câu 2: Phương pháp tính thuế TNCN đối với thu nhập từ hoạt động SXKD đối với cá nhân cư trú và không cư trú khác nhau như thế nào? UNV4W(5 X>/K/5/ !5L/58/;"/D;!V ("J "XY"589:X3(19:  !"#$ %"& '() *++,(-./0 12 3456'79YO 7'"N/K/5/!5L/58 /;"/"XY"D"TMN ? - Đối với cá nhân cư trú: UN!5L /58/;"//;"W"&FQYI ?ZY[*5L/L\]PQY [!5L/I\PZYF[!5L /;"/Q"N<^4"D/O\TM N<3? Bước 1?  / L   D (" J  !5LQ_J 9D5(;"/I /<S<"H2 X"&C9 /LD ("J 9(-IT %"&!5LJ  ,"/IJW 9HKGL'0,"H`, X30D,a(524L# /5/<T U"XY"58("J  8#: (5,5K,0D'3(1!5L J ,"/IX3/L7K2  )`'24>VLJ ,b<&/ LN!5L/L/c/XY" D3,>;!V,("J 24L # /5/<X>2;<ST Bước 2?*5L/IT /I"XY"/D; !V,("J d/L-e9D"Af";' 9D" ;-e9D"A5(;))/8C,D "&,(4.24L# /5/<T Bước 3?*5L/58 /;"/Q"N<^4"D/OT)? @g/58/;"/da # 5Q/ @g# 'h"Qd/I # Q)8XY"VK0# Q)T V6<Hi5/JM/O/6 H',(15/JM/O/GQV/ KT - Đối với cá nhân không cư trú: "XY"/D ("J  # 5 8(19: !5LQ_J D C;!V,("J 24LC"(; U">jeA8XY"V24L C"(;FU">jeAT k <33Q">/5"DX"& 035,JLXMQ R';"/IJQH ' 35,JLXM9; 458(1 9:'3(139;T 9=/;/R(1Q  R'/587J I /;"24a"<33Q">'358(1 9:JY"QV(-703DX"& V/35,JLXMC"%"& '(1/M X3L "N'"35C("J T D/K/5/!5L/58 /;"/"XY"589:X3(19: 9H,)NV4l"N'(5Q"&9/K /5/I/58"XY"589: X3(19: ? Cá nhân cư trú Cá nhân không cư trú *5  L    /;"  / 9H  K  G  !5  L   /I,0<3  ("!5L/L ";'9D" ; X3  ";'  9D  )  )/ 8  C,  D  "&   24L# /5/< *5  L    /;"  / 9H  K  G  J     D C;!V,(" J  m/JMQ"N<^4" D  /O  eD  jn   FjnANI9HK G/I V;5C  ; !V,("J  m/  JM  '  '0   V  3  /O  I  9H J ec4<$ XW  3  >  '3  ) V(5 ?n, nBjnA *5  L    /;"  / 9H %"&!5LJ  ,"/IJW 9HKG L'0,"H`, X30D,a(5   24  L  #  /5/ <  B  9H  K  G  V LT *5L/;"/ i9HKGJ , (1!5 L  /LT Câu 3: Đối tượng hoàn thuế giá trị gia tăng theo Luật thuế giá trị gia tăng? Ý nghĩa của hoàn thuế giá trị gia tăng?   U">  F      ff   E"Y !" #$ %"& '() *++,(-./0F12 34F5o6'E7"3 ffQ R'59=/ ? pKG("J /"59L" 6 /K/5/(V9D3"59L " 69Q 5<"HM9G<H) "59L" 6OX3 (V9DT 9=/KG("J 6(S/ "59L" 6/K/5/(V9D)JW 5O'Y", 9" "CO) "59L" 6# 35,JLXM' X3qJM O'3 (V9DX3) <C"D "96'9"&R9G<H73 "59L" 6T pKG("J 95)35, JLXM!V(`)"59L" 6O X3 (V9DD "96'9"&R9G<H 73"59L" 65T pKG("J /"59L" 6 /K/5/(V9D3"59L "  6 ("  4N a"  G l, 4N  a" J  "&/,5//,/V," ,5,";"N,/5;, V'J0C)"59L" 6/D B"59L" 6OX3 (V 9DT pKG("J )24L3"5 9L" 6# K2 )`'24>24L # /5/<X39=/3"59L" 6 ">Y2'3 !"#$ %"& '<33X"HT Ý nghĩa của việc hoàn thuế GTGT: *V/5D Q;V# ff<3<C""5,=" "HJc"c<3="/;"L,JX4 X"&3ff)S$  ? p3ff<3X"&3Y9;<C" ="/'3="/09 9; 9"5' 3) ,JLXM <C" B(1<C"G(8"HM3) , JLXMT pC">("&5r()(6X>X":/ J "&/#9/59"NC; !V("J ,'G9L9=T pf)//O(4H s (t s !8 s (8 u X3 s  `4C!V(Vk%, v  s :V4 w  1 w g*xk9Y,C16X"&<3',6 C"&X38Q_58 5,";'/ "HT p*V/5D4HON3"5 9L" 6,KG("J /;"W"& (5,) K,0DX3/;" 52 8 3TkX4,X"&3"59L" 6)//O :`4X"&V/3a5(5,q JM) K0D,:`4X"& 5(1 Jc">'BT pf)//OW"&5I5!", W"&51<&2,:`4"/2 X39 #W":/r# 5a02N ":/rl"()(6T pN"&W1( ",'"QC"l 24> X3$ XM# ="/XK s " 853 YT Câu 4: Theo luật QLT, trường hợp người nộp thuế theo phương pháp kê khai bị ấn định thuế khi nào? 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Câu 1: Thế nào là cá nhân cư trú theo luật thuế TNCN ?   !"#$. '    /  R H)="CT Câu 2: Phương pháp tính thuế TNCN đối với thu nhập từ hoạt động SXKD đối với cá nhân cư trú và không cư trú