- .." ,i chi. kinh ra .ia ri c\"rc cl-,nl' ,fl, ri lnrc chinh ui - xa hai. ro chnc \dh a i , , ; . h r c \ . 1 h d i - n g h a ' e l r i p . , l o i . . . n r s n s n h ; n d i n . r d c h u c ' u n s h i i D \ d . d c h a i , , ; . h r c \ . 1 h d i - n g h a ' e l r i p . , l o i . . . n r s n s n h ; n d i n . r d c h u c ' u n s h i i D \ d . d c
- Cdc dodrl nghiep c6 !6n di! tu nudc ngodi!d ben nsdc naoniki.n do..h lhco Irat diu tu nudc nsoii l.i vier N!m. cdc 6 chtc, cd ki.n do..h lhco Irat diu tu nudc nsoii l.i vier N!m. cdc 6 chtc, cd hoal d6ng knrn do.nn d V'el Nam kh6De llm6c cic tinh thtc diu tu nudc ogodi tai Vi6l N.nr;
- Cd nhen, h6 gia dinh, il6m ngudi kidr doalrh d6c Ep vn crc d6i tuog kinn
d o l r \ \ l ' . o I ' o " l J J n g t r u : . \ : n l d o a n f . t h l t l h r i . . . 2.4.1.5. Tlu€ suil:
Theo I uir'hui u a In . rd r.in8 l-r$ h.M o Vii Nan qu) d'nl r muc LhLC rrir
Ihu6 suit o% dr duns.d6i vdi hins hda. dich vu xu;t khdu, G ca 6ing h6a, dich!u kl)nng rhuOc dion chiu l hud C1G] xuit khiu. d crc trua'ns hqp: ven d' qu6c r i : h . n r l d . J i h r n "L.e unC | u . r i . : r , 'o v ; ' r ; i q r 6 . r i : d i c h w r d i b i o h ' a r n r d nvdc ngoiii dicb vu lin dlng. diu tu tii c[n]h. ditr tu chftrg kho6n n nudc ngodi vn san ph,n xufu khAu ld rai neuyaD klonnssin kl,ai thnc chua qua ch€ bi€n.
I n n :
" u ; r f " . t d u r g I ' a I i ' g h , i d d i c l \ u r l ia r J a ' r c \ o d o i . r i n c \ , s d n r u i r . - Tnu6 suil lo% ip dlne cho cric hing hia, dich !u khong nliF lronc mfc fiuo
2.,1.1.6. Phuong lhie tinh rhu6 CTGT:
l'huong phip tnrh thu6 eid t4 eiatine c6 02 thuong phip: 2 1. L6. L Phtohg phdp khau hi 1ltue GTGT:
o"r ruung
"p. 'ng oro g;m nhihs uudns hoT slu i cJ( dm vi rd chvc kinh dolnh g6m: Dornh nghi€p Nhn mRtc, doanh nghiCp dau tu nudc ngoiLi, doanh nghiep rr rh,i,,. c,i r6n- (uns r) (; ph;n. h4 kc \jL c* 4d \ir; (huc kinh domh ind ru cic di;i nid.g tinh rhld lheo phuong phip lrqc tap.
X.ic di$ thuaginti gi. tdng phni n6p:
6t HD: \Minr^i Dia hni'
l h u : c l C I p h J i n a p - lhu. clC I d;u r lhu;ulCldiuv.ioduqckniuru 6 Thua eid ti cia tdhE dtu ft:
- Ttu6 ei:i lr! gi. liing diu n biig gii ki tinh thu6 cua hdng hoa, dich vu chiu lhu6 b6n ra nhi! vd' llu6 suit rlua ein tri gia Gne cna hnDe Ma dich v! il6.
citilinh thui: li eidbin tlEo hoi don gid trisia ling.lrong d6 klOne c6 thu6 Gia
\ , u d o r J m p i . lr : g . . r r n e k . i n g eri hr i ei" r'i eid ' ' n g \a eiij Urdig ui dua
giii tli gia lirg lli linh tr6n gii tbanh tonD.
& ThuA cia fi cid iks dAu vda:
r h u e e r a s t g r a l d g o a u v a o
Niu sEdlns hod dd d+c dr! (Em.v€ s(j) rhil
ld cln c,i vao hoi rld giA t i eia itng cnd hAng ho6
Nau hdns hod cna don vi mua viLo c6 hoA dm d{c lhn fii : 2.4.t.6.2. Phtug phdp tinh thui GTGT bvc lidp:
Ap drng cho cac diji tuqng sau:
' Cd nnan san xuSt ki.h doanl B nsrdi viet Nm ln d6i tLrqng san xuAl kinh doanh rho, chrd d6p ilg duqc diy dn ch{ dO k6 todn, h6a dd chtng tt.
- T6 ch(tc. ca trhen nudc ngoni kinh doann d viet Nm k}6ng k}6ng Ihuoc cdc hlnl tblc .liu tu lheo Lu4l diu t! nudc rgoAi i.i Viet NM chua th\tc hien day 6iL cAc diau kied vd k6 to6n, ho6 don chrtng hr d6 ldm can cn dnh thu€ theo Phwng pb6p lhau
GTCT diu vao
Thu€ suet
I + Thue xuat
Clccasdtinn doeh mur bitn \dng. bic. dij qut, ngoai tC.
nnip da, dmg !i se phdt ch\ic. c6 nha,r bn v6n dlu nian. ginm. B€n canh d6
2.4.2. n,u. rhr nnip Doanh Nghiop (TNDN): 2.4.2.1. Khii niem:
Thua TNDN ld ndt loai Tlua rrdo thu diDh vdo phin ttu nnip sau kni trn iti cac chipnic6len qutu d6n fiu nhAp cn. clc co so sin xuit kidr do.Dn dichv!.
CnD cLi vio Th6Dg lu 134 ngny 23l l1/ 2007 va vi€c hddng dan lhi hdnh ND s6 24l2007ND- Cl'neny 14/02/2oo? cnaChilh phn Quvdinhcbi ti6t lli hdnh lual thu6 Thu nhAf doaDb nghiap
DaD bnnh cing lldigian vdi 1I# eii!li ein liing !n cing c6 hieu lvc lhi hdnh tu neiLy ol rling 0l nnn 1999 !n dLlqc sna d6i, bd suns DOt s6 dieu duqc th6ng qua cirng (boi gian ldi$ua ein ti gia ting liL c6 hiou luc thi hinh ke dr ngiy 0l th6Dg 0L ndn 2001. C6 04 muc lieucna luat lhua $u nnep do.nh rghiep:
- Bao quAl !idiau li;1duqc lil qi cic knonn thtr nhap de, dadgvd se phiit sinh ciaclic co sd ki.l dor loat ding lrong co chd rhi rNihg theo dinh hudng xa hoi chn clic co sd ki.l dor loat ding lrong co chd rhi rNihg theo dinh hudng xa hoi chn
Thong qua uu ddi vi thua, va niSn lhua, si m tud khuvan klich cdc li chric, cn
nlen lroig oudc d6 dinh v6n cho diulurhit rddns,inxu ki.l doanh
- fnng brdc thu hep su phnD biel gin diu tr Ddc ngodi. d;u tv lrcng nudc einacnc doanh ngliep Nhe nudc vit doann nghiep u !han, ddnr bio slr binh ding lrone snn