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BI 1.
Mt n v kinh doanh thc phm X c s liu kinh doanh c nm 2005 nh sau:
A/ c cc nghip v mua bn hng ho trong nm:
1) Bn cho cty thng nghip ni a 300.000 sp, gi 210.000 /sp.
2) Nhn xut khu u thc mt l hng theo gi FOB l 9 t ng. T l hoa hng
tnh trn gi tr l hng l 4%.
3) Lm i l tiu th hng cho mt cty nc ngoi c tr s ti TP.HCM, tng hng
nhp theo iu kin CIF l 50 t ng. Tng gi hng bn theo ng qui nh l
60 t ng. T l hoa hng l 5% gi bn.
4) Nhn 30 t ng vt t gia cng cho cty nc ngoi. Cng vic hon thnh
100% v ton b thnh phm xut tr. Doanh nghip c hng tin gia cng
4 t ng.
5) Xut ra nc ngoi 130.000 sp theo gi CIF l 244.800 /sp: ph bo him v vn
chuyn quc t c tnh bng 2% FOB.
6) Bn 17.000 sp cho doanh nghip ch xut, gi bn 200.000 /sp.
B/ Chi ph
Tng chi ph hp l c nm (cha k thu xut khu) lin quan n cc hot ng
ni trn l 130,9 t ng (acer4310). Thu gi tr gia tng u vo c khu tr c
nm l 8,963 t ng.
C/ Thu nhp khc:
-
Bi rng:
-
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GII
1) DOANH THU: 300.000 x 210.000 = 63.000 (tr)
Thu GTGT u ra: 63.000 x 10% = 6.300 (tr)
2) nhn xut khu u thc:
Doanh thu: 9.000 x 4% = 360 (tr)
Thu GTGT u ra: 360 x 10% = 36 (tr)
Thu xut khu np thay cho bn u thc: 9.000 x 4% = 360 (tr)
3) Lm i l tiu th:
Doanh thu: 60.000 x 5% = 3.000 (tr)
Thu GTGT u ra: 3.000 x 10% = 300 (tr)
4) nhn gia cng cho nc ngoi.
Doanh thu: 4.000 (tr).
5) Xut ra nc ngoi:
Doanh thu: 130.000 x 244.800 = 31.824 (tr).
Xut khu: 130.000 x (244.800/1,02) x 4% = 1.248 (tr)
6) Bn cho doanh nghip ch xut:
Doanh thu: 170.000 x 200.000 = 34.000 (tr).
Xut khu: 34.000 x 4% = 1.360 (tr)
Vy:
- Thu xut khu phi np: 360 (tr) + 1.248 (tr) + 1.360 (tr) = 2.968 (tr)
- Thu GTGT phi np= GTGTr GTGT vo.
* GTGTr = 6.300 (tr) + 36 (tr) + 300 (tr) = 6.636 (tr)
* GTGT vo = 8.963
GTGT phi np = 6.636 8.963 = -2.300 (tr)
- Thu TNDN = thu nhp tnh thu x thu sut
thu nhp tnh thu = doanh thu chi ph hp l + thu nhp khc
doanh thu = 63.000 (tr) + 360 (tr) + 3.000 (tr) + 4.000 (tr) + 31.824 (tr) +
34.000 (tr) = 136.148 (tr)
Vy:
TN tnh thu: 136.184 133.580 + 500 = 3.176 (tr)
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Thu TNDN phi np: 3.176 x 28% = 889,28 (tr)
BI 17:
Hy tnh thu xut khu, thu GTGT, thu TNDN ca mt nh my sn xut hng
tiu dng c cc s liu sau.
1) Bn ra nc ngoi 120.000 sp theo gi CIF 271.400 /sp, ph vn ti v bo him
quc t tnh bng 18% gi FOB.
2) Bn 150.000 sp cho doanh nghip ch xut vi gi 230.000 /sp.
3) Bn cho cty thng nghip ni a 400.000 sp vi gi cha thu GTGT l
200.000 /sp.
4) Gia cng trc tip 400.000 sp theo hp ng vi 1 cty nc ngoi, cng vic hon
thnh 80% v thnh phm c xut tr, gi gia cng l 10.000 sp.
+ tng chi ph hp l c nm (cha k thu xut khu, ph bo him v vn chuyn
quc t) ca ton b hng tiu th l 102.731 triu ng.
+ thu nhp chu thu khc ngoi doanh thu.
Chuyn nhng ti sn 200 (tr)
Thu nhp t li tin cho vay 680 (tr)
Bit rng:
Thu sut ca thu xut khu 2%.
Thu sut ca thu GTGT 10%.
Thu sut ca thu TNDN l 28%.
Tng thu GTGT u vo c khu tr c nm l 13.173 triu ng.
GII
1) Bn ra nc ngoi:
Doanh thu: 120.000 x 271.400 = 32.568 (tr)
Xut khu: 120.000 x (271.400/1,18) x 2% = 552 (tr)
2) Bn cho doanh nghip ch xut.
Doanh thu: 150.000 x 230.000 = 34.500 (tr)
Xut khu: 34.500 x 2% = 690 (tr)
3) bn cho cty thng nghip ni a.
Doanh thu: 400.000 x 200.000 = 80.000 (tr)
Thu GTGTu ra = 80.000 x 10% = 8.000 (tr)
4) Gia cng cho nc ngoi:
Doanh thu (400.000 x 80%) x 10.000 = 3.200 (tr)
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Vy:
- Thu xut khu phi np: 552 + 690 = 1.242 (tr)
- Thu GTGT phi np = T.GTGTu ra T.GTGTvo.
* thu GTGT = 8.000 - 13.173 = -5173
- Thu TNDN = thu nhp tnh thu x thu sut.
* thu nhp tnh thu = doanh thu chi ph hp l + thu nhp khc
Doanh thu = 32.568 + 34.500 + 80.000 + 3.200 = 150268 (tr)
Chi ph hp l = 102.731 + 1.242 + 4968 = 108.941 (tr).
Thu nhp khc: 200 + 680 = 880 (tr)
-
BI 18:
Xc nh thu xut khu, thu GTGT, TNDN phi np trong nm ca 1 doanh
nghip vi cc ti liu - acer4310 -sau:
1) Tnh hnh sx trong nm: trong nm Dn sx c 40.000 sp (y l hng ko chu
thu TTDB), khng c hng tn kho.
2) Tnh hnh tiu th trong nm:
-
Qu 2: Trc tip xut khu 10.000 sp, gi CIF l 74.000 /sp. Trong ph vn
chuyn v bo him l 1.000 /sp.
Qu 4: trc tip xut khu 2.000 sp. Gi FOB l 46.000 /sp. Xut cho i l
5.000 sp, gi bn ca i l theo hp ng cha c thu GTGT l 46.000 /sp.
Cui nm i l cn tn kho l 1.000 sp.
Vt liu dng sa cha thng xuyn TSCD thuc phn xng sn xut
6.000.000.sa cha thng TSCD thuc b phn qun l 3.200.000 .
Khu hao TSCD: TSCD phc v sx phn xng 160.000.000 . TSCD b phn
qun l DN: 50.000.000 v TSCD thuc b phn bn hng 12.000.000 .
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thu XK 2%.
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GII
1) Bn cho cty thng mi trong nc.
Doanh thu: 12.000 x 45.000 = 540 (tr)
T.GTGT u ra: 540 (tr) x 10% = 54(tr)
2) Trc tip xut khu:
Doanh thu: 10.000 sp x 74.000 = 740 (tr)
XK: 730 (tr) x 2% = 14,6 (tr)
3) Bn cho doanh nghip ch xut:
Doanh thu: 5.000 x 45.000 = 225 (tr)
XK: 225 x 2% = 4,5 (tr)
4) Trc tip xut khu:
Doanh thu: (2.000 x 46.000) + (4.000 x 46.000) = 322 (tr)
XK: 2.000 x 46.000 x 2% = 1,84 (tr)
GTGT: 4.000 x 46.000 x 10% = 18,4 (tr).
VY:
- Thu xut khu phi np: 14,8 (tr) + 4,5 (tr) + 1,84 (tr) = 21,14 (tr)
- Thu GTGT phi np = thu GTGT u ra thu GTGT u vo
* Thu GTGT u ra = 54(tr) + 18,4 (tr) = 72,4 (tr)
* Thu GTGT u vo = 84.500.000
Vy thu GTGT phi np = 72,4 84,5 = -12,1 (tr)
- thu TNDN = doanh thu chi ph + thu nhp
* doanh thu = 540 (tr) + 740 (tr) + 225 (tr) + 322 (tr) = 1.827 (tr)
(*) Chi ph cho 40.000 sp:
(.) 846.000.000 + 6.000.000 + (0,8/250 x 40.000) + 160.000.000 +
126.000.000 = 1.266 (tr).
(*) Chi ph cho 33.000 sp tiu th:
(.) [(1.266/40.000) x 33.000] + 3.200.000 + 50.000.000 + 12.000.000 +
84.000.000 + (10.000 x o,001) + (184 x 5%) + 20,94 = 1.233,79 (tr)
(*) thu nhp khc.
(.) 3,87 (tr)
Vy: thu TNDN phi np = (1.827 1.233,79 + 3,87) x 28% = 154,302 (tr).
BI 19:
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Hy tnh thu xk, thu GTGT v thu TNDN phi np ca 1 cty hng tiu dng c
s liu c nm nh sau.
I/ sn xut
Sn xut c 670.000 sp A (khng thuc din chu thu TTDB)
II/ tiu th:
1. bn cho cty TM trong nc 200.000 sp vi gi cha thu GTGT l 600.000
/sp
2. bn cho khu ch xut 150.000 sp vi gi 650.000 /sp.
3. xut khu ra nc ngoi 170.000 sp theo iu kin CIF vi gi quy ra ng
vit nam 814.200 /sp, ph vn chuyn v bo him 15% gi FOB.
4. xut cho i l bn l 120.000 sp, gi bn ca i l theo hp ng cha c
thu GTGT l 620.000 /sp. Cui nm i l cn tn kho l 20.000 sp, hoaa
hng cho i l bn l l 5% gi bn cha thu GTGT.
III/ cc thng tin khc.
1. Chi ph.
-
Bit rng:
cty khng c hng tn kho u k
thu sut thu xut khu: 2%
thu sut thu GTGT: 10%
thu sut thu TNDN 28%
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GII
1) Bn cho cty thng mi
Doanh thu: 200.000 x 600.000 = 120.000 (tr)
T.GTGT u ra: 120.000 x 10% = 12.000 (tr)
2) bn cho khu ch xut:
Doanh thu: 150.000 x 650.000 = 97.500 (tr)
XK: 97.500 x 2% = 1.950 (tr)
2) xut khu ra nc ngoi:
Doanh thu: 170.000 x 814.200 = 138.414 (tr)
XK: 170.000 x (814.200/1,15) x 2% = 2.407,2 (tr)
Ph vn chuyn v bo him: 170.000 x (814.200/1,15) x 15% = 18.054 (tr)
3) xut cho i l bn l:
doanh thu: 100.000 x 620.000 = 62.000 (tr)
thu GTGT u ra: 62.000 x 10% = 6.200 (tr)
hoa hng: 62.000 x 5% = 3.100 (tr)
Vy :
Thu XK phi np: 1.950 (tr) + 2.407,2 (tr) = 4357,2 (tr)
Thu GTGT phi np = G u ra G u vo
= [12.000 (tr) + 6.200 (tr)] 31.193 = - 12.993 (tr)
thu nhp tnh thu = doanh thu chi ph + thu nhp khc
doanh thu = 120.000 (tr) + 97.500 (tr) + 138.414 (tr) + 62.000 (tr) =
417,914 (tr)
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BI 20:
Xc nh thu xut khu, GTGT v thu TNDN phi np trong nm ca mt cty
vi cc ti liu sau:
I/ tnh hnh sn xut trong nm: trong nm Dn sn xut c 120.000 sp A (A ko thuc
din chu thu TTDB), cty khng c hang tn kho u nm.
II/ tnh hnh tiu th trong nm:
1) trc tip xut khu 10.000 sp theo iu kin FOB vi gi quy ra ng vit
nam l 60.000 /sp.
2) Bn cho doanh nghip khu ch xut 40.000 sp, gi bn 62.000 /sp.
3) Trc tip xut khu 30.000 sp theo iu kin CIF vi gi quy ra ng vit nam
l 66.700 /sp. Trong ph vn chuyn v bo him quc t l 15% gi FOB.
4) Xut cho i l bn l 20.000 sp, gi bn ca i l theo hp ng mua cha
c thu GTGT l 55.000 /sp. Cui nm i l cn tn kho l 5.000sp
III/chi ph sn xut kinh doanh trong nm:
-
nguyn vt liu chnh trc tip sn xut sn phm l 2.010 triu ng.
tin lng cng nhn trc tip sn xut sn phm. nh mc sn phm sn xut
l 300sp/lao ng/thng, nh mc tin lng 1.200.000 /lao ng /thng.
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GII
I/ tnh hnh sn xut trong nm: trong nm sn xut c 120.000 spA
II/ tnh hnh tiu th trong nm:
1. trc tip xut khu:
doanh thu: 10.000sp x 60.000 /sp = 600 (triu ng)
thu XK: 10.000sp x 60.000 /sp x 2% = 12 (triu ng)
2. Bn cho doanh nghip ch xut:
Doanh thu: 40.000 x 62.000 /sp = 2.480 (triu ng)
Thu XK: 40.000 x 62.000 /sp x 2% = 49,6 (triu ng)
3. Trc tip xut khu:
Doanh thu: 30.000 x 66.700 /sp = 2.001 (triu ng)
Thu XK: 30.000sp x (66.700 /sp/115%) x 2% = 34,8 (triu ng)
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4. xut cho i l bn l:
DT: 15.000sp x 55.000 /sp = 825 (triu ng)
Thu GTGT u ra: 825 x 10% = 82,5 (triu ng)
Vy:
-
thu xut khu phi np: 12 + 49,6 + 34,8 = 96,4 (triu ng)
BI 21
I/ Ti mt cng ty sn xut Z, trong nm sn xut c 280.000 sp v tiu th
nh sau:
1) trc tip bn l 40.000 sp, gi bn gm c thu GTGT: 71.500 ng/sp.
2) bn cho cty TM trong nc 90.000 sp vi gi bn gm c thu GTGT l
68.200 /sp
3) bn cho siu th 20.000 sp, gi bn cha c thu GTGT 63.000 ng/sp.
4) Bn cho doanh nghip ch xut 30.000 sp. Gi bn : 68.000 ng/sp
5) Xut cho i l bn l 40.000 sp, gi bn theo hp ng i l gm c thu
GTGT: 72.600 /sp. Cui nm i l cn tn kho 10.000 sp.
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6) Bn cho cty xut nhp khu 30.000 sp, gi bn cha c thu GTGT l 64.000
ng/sp.. trong c 1.000 sp khng ph hp quy cch so vi hp ng,
doanh nghip phi gim gi bn 10%.
7) Trc tip xut khu ra nc ngoi 20.000 sp, gia bn theo iu kin CIF l
75.000 ng/sp. ph vn chuyn v bo him 2.000 ng/sp.
II/ Chi ph sn xut kinh doanh pht sinh trong nm (cha tnh cc khon thu)
1) nguyn vt liu chnh: xut kho sx sp 20.400 kg, gi xut kho: 200.000
ng/kg.
2) nguyn vt liu ph v nhin liu khc: 1.520 triu ng.
3) tin lng:
-
4) KHTSCD: TSCD thuc b phn sn xut: 2.130 triu ng, b phn qun l:
1012 triu ng, b phn bn hng: 604 triu ng.
5) Cc chi ph khc:
-
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BIT RNG:
1/ Thu sutt thu XK 2%, TNDN: 28%, GTGT i vi sp 10%, thu mn bi
phi np c nm: 3 triu ng.
2/ thu GTGT u vo c khu tr cho c nm l: 524 triu ng.
3/ thu nhp chu thu khc: 12,6 triu ng
Yu cu: tnh cc thu m cng ty Z phi np trong nm.
GII.
1) Trc tip bn l:
DT: 40.000sp x [71.500 /sp/(1 + 10%)] = 2.600 (triu ng)
Thu GTGT u ra: 2.600 x 10% = 260 (triu ng)
2) Bn cho cc cty thng mi trong nc:
DT: 90.000sp x [68.200 /sp/(1 + 10%)] = 5.580 (triu ng)
Thu GTGT u ra: 5.580 x 10% = 558 (triu ng)
3) Bn cho siu th:
DT 20.000sp x 63.000 ng/sp = 1.260 (triu ng)
Thu GTGT u ra: 1.260 x 10% = 126 (tr ng)
4) Bn cho doanh nghip ch xut:
DT: 30.000 sp x 68.000 ng/sp = 2.040 (triu ng)
Thu XK: 2.040 x 2% = 40,8 (triu ng)
5) xut chho i l bn l:
DT: 30.000sp x [72.600 /sp/(1 + 10%)] = 1.980 (tr ng)
Thu GTGT u ra: 1.980 x 10% = 198 (triu ng)
6) Bn cho cty xut nhp khu:
DT: (30.000sp x 64.000 ng/sp) (1.000sp x 64.000 /sp x 10%) = 1.913,6 (tr
ng)
Thu GTGT u ra: 1.913,6 x 10% = 191,36 (triu ng)
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Chi ph sn xut 280.000sp trong nm: 4.080 + 1.520 + 3000 + 2.130 + 1.030 =
11.760 (tr ng)
Chi ph ph hp l cho 260.000 sp tiu th:
[(11.760/280.000) x 260.000] + 352 + 106 +1.012 + 604 + 70 + (20.000sp x 0,002 trd/sp)
+ 105 + 1.015 + (210 3) + 126,5 + 132 + 3 = 14.692,5 (tr ng)
Thu nhp khc: 12,6 (tr ng)
Thu TNDN phi np = (16.873,6 14.692,5 + 12,6) x 28% = 614,236 (tr ng)
Bi 22:
Ti mt cng ty sn xut Thun An, trong nm c cc nghip v kt pht sinh
nh sau:
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nhp khu 100.000 kg nguyn liu A sx bia lon, gi FOB quy ra tin Vit
Nam: 30.000 /kg, ph vn ti v bo him quc t chim 10% gi FOB.(cdcntt
tphcm)
Hng ha mua trong nc phc v sn xut kinh doanh vi gi mua cha thu
GTGT 1.5000 triu ng (tt c u c ha n GTGT).
Dch v mua trong nc phc v sn xut kinh doanh vi gi mua cha thu
GTGT 500 tr (tt c u c ha n GTGT)
II/ tnh hnh sn xut sn phm ca cty: trong nm cty sn xut c 100.000
thng bia.
III/ tnh hnh tiu th sn phm do cty sn xut: bit rng gi v c khu tr l
30.096 ng/thng (24 lon x 0,33 lt/lon x 3.800 ng/lt = 30.096 ng/thng)
-
bn cho cty thng mi 30.000 thng bia vi gi cha thu GTGT l 170.096
/thng.
xut kho 80.000 kg nguyn liu A mua trn phc v trc tip sn xut.
Ph, l ph, thu mn bi v chi ph khc phc v qun l: 3.450 triu ng.
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BIT RNG:
TS thu NK nguyn liu A: 10% (nguyn liu A khng thuc din chu thu
TTDB)
bn cho cc i l:
Gi tnh thu TTDB: (184.096 30.096)/(1 + 75%) = 88.000 /thng.
Thu TTDB phi np khu bn hng:
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40.000 x 88.000 x 75% = 2.640 (tr )
Doanh thu: 40.000 x 184.096 /thng = 7.36,84 (tr )
Thu GTGT u ra: 7.363,84 (tr )
-
Bn s cho cc ch
Gi tnh thu TTDB: (177,096 30.096)/(1 + 75%) = 84.000 ng/hp.
Thu TTDB phi np khu bn hng:
20.000 x 84.000 x 75% = 1.260 (tr )
Doanh thu: 20.000 hp x 177.096 /thng = 3.541,92 (tr )
Thu GTGT u ra: 3.541,92 x 10% = 354,192 (tr )
VY:
-
BI 23:
Xc nh cc loi thu phi np.
I/ Mua hng
1/ nhp khu 600 tn nguyn liu K (khng thuc din chu thu TTDB) theo gi
CIF 3,8 triu ng/tn; thu sut thu NK i vi nguyn liu K l 20%.
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2/ nhp khu 3.200 lt ruu 420 dng vo sn xut, gi nhp theo iu kin
CIF l 15.000 ng/lt; thu sut ca thu nhp khu i vi ru l 65%.
3/ nhp khu mt ti sn c nh phc v sn xut kinh doanh. Gi nhp theo iu
kin FOB l 5,4 t ng, ph vn chuyn v bo him quc t 1% gi FOB, thu sut
thu nhp khu 1%, h thng c min thu GTGT.
4/ mua 9 t ng vt liu dng ch bbie61n thc phm (gi cha c thu
GTGT)
II/ sn xut.
Cty M a 80% nguyn liu K, 60% ru v ton b 9 t vt liu ni trn vo sn
xut, to ra 750.000 n v sn phm X (X thuc din np thu TTDB)
III/ tiu th:
8) Xk 540.000 sn phm, gi FOB l 85.000 /sp
9) Bn trong nc 60.000 sp vi n gi cha c thu GTGT l 84.500 ng/sp.
IV/ Chi ph hp l:
Cha k cc chi ph a vo sn xut trn, thu xut khu, thu TTDB, cc chi
ph hp l khc lien quan n sn xut sn phm l 30.374 triu ng. lien quan n khu
bn hng v qun l l 10.294 triu ng.
Bit rng:
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Thu GTGT phi np khu nhp khu: [600 x 3,8) + 456] x 10% = 273,6 (tr )
2. Nhp khu 3.200 lt ru 42o
Thu NK: 31,2 (tr )
Thu TTB phi np khu nhp khu: (48 + 31,2) x 65% = 51,48 (tr )
Thu GTGT phi np khu nhp khu: (48 + 31,2 + 51,480) x 10% = 13,068
(triu ng)
3. Nhp khu mt ti sn c nh:
Thu NK: 54,54 (tr )
4. Mua 9 t ng vt liu
Gi mua: 9 t
Thu GTGT u vo: 900 (tr )
2/sn xut: sn xut c 750.000 n v sn phm X/
3/tiu th
1. xut khu 540.000 sp
doanh thu: 45.900 (tr )
thu XK: 918 (tr )
thu NK c hon khu NK nguyn liu
[(456 x 80%) + (31,2 x 60%)] x 540.000/750.000 = 276,1344 (tr )
Thu TTB c hon khu Nk nguyn liu
51,48 x 60% x (540.000/750.000) = 22,23936 (tr )
2. bn trong nc 60.000 sp:
DT: 5.070 (tr ng)
Thu GTGT u ra: 507 triu ng.
Thu TTB phi np: 1.170 (triu ng)
Thu TTDB c khu tr khu Nk nguyn liu: 2,47104 (tr )
VY:
Thu NK phi np; 541,74 (tr )
Thu TTDB phi np khu nhp khu: 51,48 (tr )
Thu GTGT phi np khu Nk : 286,668 (tr )
Thu Xk phi np: 918 (tr)
Thu TTDB phi np khu tiu th sn phm: 1.170 (tr)
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Thu NK c hon khu NK nguyn liu: 276,1344 (tr)
Thu TTDB c hon khu NK NVL: 24,7104 (tr)
Thu GTGT phi np cui k = Thu GTGT u ra thu GTGT u vo c khu tr
Thu TNDN phi np: (50.970 45.394,1216 + 2.000) x 28% = 2.121,245952 (tr )
BI 24:
I/ Mua hng
1) nhp khu 80.000 kg nguyn liu A sn xut bia lon (24 lon/thng) theo iu
kin CIF l 49.500 ng /kg, thu sut thu nhp khu: 10% (nguyn liu A
khng thuc din chu thu TTDB.
2) Cc nguyn liu mua trong nc phc v sn xut vi gi cha thu GTGT
2.550 triu ng.
II/ SN XUT : trong nm cty sn xut c 100.000 thng bia.
III/ Tnh hnh tiu th sn phm do cty sn xut:
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1) Xut khu ra nc ngoi 50.000 thng bia theo iu kin CIF vi gi quy ra ng
vit nam l 290.000 /thng, ph vn chuyn v bo him quc t l 10.000
/thng.
2) Bn cho cc cty thng mi trong nc 30.000 thng bia vi gi 345.096 /thng.
Trong gi v l 30.096 /thng.
IV/ chi ph sn xut kinh doanh pht sinh trong nm:
-
xut kho a vo sn xut ton b nguyn liu A v cc nguyn liu mua trong
nc ni trn.
Tng tin lng cng nhn trc tip sn xut sn phm: nh mc sn phm l 50
thng bia/l/thng; nh mc tin lng l 850.000 ng/ld/thng.
Tng tin lng phi tr cho b phn qun l l 500 triu ng.
Thu XK, thu TTDB, ph vn chuyn v bo him quc t khu xut khu.
Yu cu: tnh cc loi thu m cty phi np, c hon (nu c) trong nm.
BIT RNG:
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thu GTGT u vo: 255 (tr )
II/ sn xut: 100.000 thng bia
III/ tiu th
1. xut ra nc ngoi 50.000 thng bia:
DT: 14.500 (tr)
Thu XK: 280 (tr)
Thu NK: 198 (tr)
2. bn cho cc cty thng mi 30.000 thng bia.
DT: 10.352,88 (tr)
GTGT u ra: 1.035,288 (tr)
Thu TTDB phi np khu bn hng: 4.050 (tr)
Vy:
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BI 25:
Nh my ru bia Thanh Minh, trong k tnh thu c cc s liu pht sinh sau:
I/ bn hng: (gi bn cha thu GTGT)
1) bn 40.000 chai ru 200 vi gi 31.200 /chai v 30.000 chai ru 400 vi gi
46.200 /chai cho cc cty thng nghip.
2) bn 30.000 chai ru 200 v 10.000 chai ru 400 cho cty xut nhp khu X, gi
bn ln lt l 32.500 /chai v 49.500 /chai.
3) Xut khu ra nc ngoi 40.000 chai ru 200 theo iu kin FOB vi gi 32.000
/chai, 10.500 chai ru 400 theo iu kin CIF vi gi 50.000 /chai.
II/ chi ph ca sn phm tiu th.
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http://KILOBOOK.com
Thu GTGT u ra: 147 (tr )
Thu TTDB phi np khu bn hng
{30.000 chai x [32.500/(1 + 30%) x 30%}+ {10.000 chai x [49.500 /(1 + 65%)] X
65%} = 420 (tr )
3.
Vy
Thu XK: 35,89 (tr)
Thu TTDB phi np: 1.254 (tr)
Thu TNDN phi np: 345,4108 (tr)
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