Chuong 1- Tong Quan Ve Thue

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  • 7/29/2019 Chuong 1- Tong Quan Ve Thue

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    MN HC

    THU

    ThS. Th Minh Dng

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    MC TIU CA MN HCTrang b nhng kin thc c bn v:

    H thng lut thu ca Vit Nam1

    2 K nng tnh ton s tin thu phi np

    3 Th tc k khai, np thu vo ngn sch nh nc

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    TI LIU HC TP Sch, gio trnh chnh

    [1] Gio trnh Thu trong kinh doanh v hch ton,NXB Ti chnh 2007 ca TS. HunhVitTn.

    Ti liu thamkho

    [1] Gio trnh thu - Nh xutbn ti chnh 2009[2] Cc Lutthu: GTGT, TNDN, TTB, XNK...

    [3] CcNghnh, thng thngdn v vnbnv

    chnh sch thu,

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    CHNG TRNH HC

    NHNG VN C BN V THUTHU XUT NHP KHU

    THU TIU TH C BIT

    THU GI TR GIA TNG

    THU THU NHP I VI NGI C THU NHP CAO

    THU THU NHP DOANH NGHIP

    CC LOI THU V PH KHC

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    CHNG I

    NHNG VN C BN

    V THU VIT NAM

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    Ni dung chng 1

    1.1 Khi nim v phn loi thu

    1.2 Cc yu t cu thnh vn bn lut thu

    1.3 H thng thu, chnh sch thu Vit Nam hin hnh

    1.4 B my t chc ca h thng thu thu Nh nc

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    1.1 Khi nim v phn loi thu

    1.1.1Khi nim

    Thu l hnh thc ng gp theo ngha v do Lut quy

    nh cho cc t chc v c nhn trong x hi np cho Nh nc

    mt phn thu nhp ca mnh nhm p ng cc nhu cu chi tiu

    ca Nh nc thch ng vi tng giai on pht trin ca i

    sng kinh t x hi.

    Chng1: Nhngvncbnvthu

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    1.1 Khi nim v phn loithu

    1.1.2 Phn loithu

    a) Cncvophngthcnhthu

    - Thutrc thu: nhtrctip v thu nhp hay ti sncaitngchuthu( thuTNDN, TNCN,)

    - Thugin thu: nh gin tip thng qua gi c hng ha,

    dchv khi tiu dng( GTGT, TTB, XNK,)

    Chng1: Nhngvncbnvthu

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    1.1 Khi nim v phn loithu

    1.1.2 Phn loithu

    b) Cncvocsnhthu

    - Thuthu nhp: thuTNDN, TNCN,

    - Thutiu dng: GTGT, TTB, XNK,

    - Thuti sn: Nh ca, tai, my mc, thitb, chng

    khon

    Chng1: Nhngvncbnvthu

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    1.1 Khi nim v phn loi thu

    1.1.2 Phn loi thu

    c) Cn c vo ch phn cp v iu hnh ngn sch

    Bao gm:- Thu trung ng

    - Thu a phng

    Chng1: Nhngvncbnvthu

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    1.1 Khi nim v phn loithu

    1.1.2 Phn loithu

    d) Cnctheophngthcsdng

    - Thutnghp: nh vo ttc cc thnhphncacsnh

    thu m khng c trnghpngoil; khng c min, gimthu.

    - Thuc lachn: chnhnhtnh vo mtcsnhthu,(

    ThuTNCN,)

    Chng1: Nhngvncbnvthu

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    1.2. Cc yu t cu thnh vn bn lut thu

    1Tn gi 2

    i

    tngnpthu

    3itngtnh thu

    Chng1: Nhngvncbnvthu

    4Thusut

    5Quy trnh

    k khai

    Thtcthu npthu

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    1.2 Cc yutcu thnh mtscthu

    1.2.1 Tngi

    Tn gicamtscthuthngphn nh ni

    dung chnh ca n v phnbitvinhngloi

    thu khc.

    Chng1: Nhngvncbnvthu

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    1.2 Cc yu t cu thnh mt sc thu

    1.2.2 i tng np thu

    Ngi c Ngi em tin thu

    gi l TNT. np vo NSNN

    L nhng c nhn hoc php nhn c trch nhim phi np

    thu cho Nh nc theo lut php quy nh.

    Chng1: Nhngvncbnvthu

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    1.2 Cc yutcu thnh mtscthu

    1.2.3itngtnh thu

    - TTT ch r nhthu vo ci g: hng ha, thu nhp hay ti

    sn,L nhngcnc xc nhstinthuphinp.

    - MiLutthu c itng tnh thu ring.

    - Cho v d?(lm ngdn file)

    - Phnbit TNT v TTT?(lm ngdnn file ra kq)

    Chng1: Nhngvncbnvthu

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    1.2 Cc yutcu thnh mtscthu

    1.2.4Thusut

    L linh hncamtscthu, thhinmcng vin caNh nc trn 1 nvcaitng tnh thu.

    u, nhcim?

    Chng1: Nhngvncbnvthu

    THU SUT

    Tuyti Tngi (%)

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    1.2 Cc yutcu thnh mtscthu

    1.2.5 Quy trnh k khaithtc thu npthu

    V k khai: TNT t k khai theo mu quy nh( tkhai), theo

    nhk v thihnphinptk khai thu cho cquan thu.

    Vnpthu: Quy nhnp u, npbng g, thi gian npthu

    v x l viphm( nu c)

    Vmin, gimthu: yutngoilc quy nh trong scthu.

    Chng1: Nhngvncbnvthu

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    Chng1: Nhngvncbnvthu

    Gm cc sc thu ch yu

    - Thu GTGT(03/06/2008)

    - Thu TTB(14/11/2008)

    - Thu XK, NK(14/06/2005)

    - Thu thu nhp doanhnghip(03/06/2008)

    - Thu thu nhp c nhn(21/11/2007)

    - Thu s dng t nngnghip(10/07/1993)

    - Thu nh t

    - Thu ti nguyn(25/11/2009)

    - Thu mn bi

    1.3 H thng thu, chnh sch thu Vit Nam hin hnh

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    1.4 B my t chc ca h thng thu thu Nh nc

    Chng1: Nhngvncbnvthu

    i vi c quan qun lthu ni a

    TngCcthu

    Cc Ccthuaphng

    Cc chi ccthu

    i vi c quan qun l thutrong hot ng xut nhp khu

    TngCcHi quan

    CcHi quan tnhhoc lintnh, TP trcthuc TW,

    Hi quan cakhu, i

    kim sot Hi quan