PHAN A

TNG QUAN V THU

_____________________________________________________________
I. S TON TAI KHACH QUAN CUA THUE,
II.KHAI NIEM & BN CHT VA CAC C TRNG V THU
1. Khai niem
+ Tren giac xem xet o moi quan he xa hoi.
+ Tren giac o vat chat.
+ Tren giac o vai tro cua thue oi vi nen
kinh te.
+ Tren giac oluat.
2. Cac ac trng cua thue:
+ Tnh chat bat buoc;
+ Tnh chat khong hoan tra trc tiep va oi
gia.
III. CHC NANG VA VAI TRO CUA THUE
1 Chc nang:
+ Huy ong nguon thu cho NSNN
+ Chc nang kinh te;
+ Chc nang xa hoi.
+ Ho tr chnh sach kinh te oi ngoai (thi
ky hoi nhap)
3. Vai tro:
Chc nang cua thue c khai thac tuy theo
tng Nha nc trong tng thi ky thong qua
cac nhiem vu kinh te xa hoi ma cac chnh
sach thue c xay dng.==> vai tro cua thue
trong tng thi ky co the khac nhau, la ket
qua cu the cua viec thc hien cac chnh sach
thue.
IV. PHAN LOAI THUE : co nhieu cach phan loai thue
nham phuc vu cho cac muc tieu khac nhau.
Phan loai theo nganh kinh te;
Phan loai theo vung lanh tho:
Phan loai theo chc nang quan ly;
Phan loai theo tch chat thu:
Phan loai theo oi tng thu
..

IV. CAC YEU TO CAU THANH CHNH SACH THUE

1) Ten goi cua thue
2) oi tng chu thue
3) oi tng nop thue
4) Cac can c tnh thue
+ Gia tnh thue
+ Thue suat
5) Phng phap tnh thue
6) Che o mien giam
7) Chap hanh thue
V. TO CHC QUAN LY THU THUE
+ BO MAY QUAN LY;
+ OI TNG QUAN LY;
+ PHNG PHAP QUAN LY;
+ NGHIEP VU & QUY TRNH QUAN LY
+ MOI TRNG PHAP LY: LUAT THUE, HOA N,
CHNG T VA LUAT THUE & CAC BIEN PHAP CHE
TAI

PHAN B
HE THONG THUE VN
___________________________________________________________________________________
chng I.

LC S NGANH THU VN (T OC)

S lc lch s nganh thu Vit Nam Giai on trc Cach mang Thang
8/1945
+ Bi cnh lch s
+ Chnh sach thu
+ Kt qu.
Giai oan 1945 -1955
Giai oan 1956 1965
Giai oan 1966 1975
Giai oan 1976 - 1985
Giai oan 1986 2000
+ Ci cach thu bc 1
+ Ci cach thu bc 2
II. NGUON TAI LIEU THAM KHAO: LCH S NHANH THUE VN QUA
CAC GIAI OAN

PHAN B

HE THONG THUE VN

chng II.

HE THONG THUE VN HIEN HANH

_________________________________________________________________________________________
_
Bai 1:

THUE GTGT

1. KHAI NIEM
Thue GTGT la mot loai thue gian thu, c tnh tren khoan gia
tr tang them cua hang hoa, dch vu phat sinh trong qua trnh
t nho khu, san xuat, lu thong en tieu dung. Khoan thue
nay do oi tng tieu dung hang hoa, dch vu chu.
TGTGT c c goi tat VAT (Value Added Tax), theo tieng Phap
la TVA (Taxe Sur La Valeur Ajoutee).

I.1 QUA TRNH HNH THNH VA PHAT TRIN TGTGT

I.2 C IM V TNH U VIT CA TGTGT SO VI THU DT
I.3 CC IU KIN CO TH P DNG TGTGT HIU QU.
I.4 TGTGT TI VIT NAM
I.5 VN BN PHaP QUY HIN HaNH QUAN TRNG
Lut s 07/2003/QH11 ngy 17/06/2003 ca Quc hi v sa i, b sung mt s iu
ca Lut TGTGT
TT s 120/2003/TT-BTC ngy 12/12/2003 ca B Ti chnh hng dn thi hnh N
158/2003/N-CP ngy 10/12/2003 ca CP quy nh chi tit thi hnh Lut TGTGT v
Lut sa i, b sung Lut TGTGT
Thng t 84 /2004/TT-BTC ngy 18/8/2004 sa i, b sung TT s 120/2003/TT-BTC
12/12/2003 hng dn thi hnh Ngh nh 158/2003/N-CP quy nh chi tit thi hnh
Lut TGTGT v Lut sa i Lut TGTGT
Thng t ca BTC s 127/2004/TT-BTC 27/12/2004 sa i Thng t s 127/2003/TTBTC ngy 22/12/2003 v Thng t s 84/2004/TT-BTC ngy 18/8/2004 ca B TC v
mu t khai v hng dn lp t khai TGTGT
Thng t ca BTC s 62/2004/TT-BTC ngy 24/6/2004 hng dn thc hin thu sut
TGTGT theo Danh mc Biu thu Nhp khu u i
I.6 C IM CA TGTGT VN

2. NI DUNG C BN CA LUT THU GTGT HIN HANH

II.1- OI TNG CHU THUE VA KHONG CHU THUE GTGT
II.2- OI TNG NOP THUE
II.3- CAN C VA PHNG PHAP TNH THUE.
1- Gia tnh thue
2- Thue suat : 0%, 5%, 10%.

 3- Phng phap tnh thue : LUAT THUE GTGT QUY NH 2 PHNG PHAP
TNH THUE GTGT: PHNG PHAP TNH KHAU TR THUE VA PHNG
PHAP TNH TRC TIEP TREN GTGT.
+ oi tng ap dung cac phng phap tnh thue GTGT
+ Noi dung cac phng phap tnh thue GTGT
II.4- KE KHAI, NOP THUE VA QUYET TOAN THUE & HOAN THUE
GTGT
KE KHAI
NOP THUE
QUYET TOAN THUE
HOAN THUE GTGT

3.Cac van ban phap quy hien hanh TGTGT

1. Lut s 07/2003/QH11 ngy 17/06/2003 ca Quc hi v sa i, b sung mt s iu
ca Lut thu gi tr gia tng
2. Thng t s 120/2003/TT-BTC ngy 12/12/2003 ca B Ti chnh hng dn thi hnh
Ngh nh s 158/2003/N-CP ngy 10/12/2003 ca Chnh ph quy nh chi tit thi hnh
Lut thu gi tr gia tng v Lut sa i, b sung mt s iu ca Lut thu gi tr gia
tng
3. Thng t ca B Ti chnh s 62/2004/TT-BTC ngy 24/6/2004 hng dn thc hin
thu sut thu GTGT theo Danh mc Biu thu Nhp khu u i
4. Thng t ca B Ti chnh s 84 /2004/TT-BTC ngy 18/8/2004 sa i, b sung Thng
t s 120/2003/TT-BTC ngy 12/12/2003 hng dn thi hnh Ngh nh s
158/2003/N-CP quy nh chi tit thi hnh Lut thu GTGT v Lut sa i Lut thu
GTGT
5. Thng t ca B Ti chnh s 127/2004/TT-BTC ngy 27/12/2004 sa i Thng t s
127/2003/TT-BTC ngy 22/12/2003 v Thng t s 84/2004/TT-BTC ngy 18/8/2004
ca B Ti chnh v mu t khai v hng dn lp t khai thu gi tr gia tng.

4.CAU HOI ON TAP

1. TGTGT la g?
2. ac iem & u iem cua TGTGT so vi thue doanh
thu?
3. ac iem cua TGTGT ap dung VN?
4. oi tng chu TGTGT & khong chu TGTGT ?
5. Can c tnh thue GTGT?
6. Cac quy nh ve gia tnh thue GTGT?

7. Cac quy nh ve gia tnh thue GTGT cac trng

hp ac biet? Hang bieu tang, oi lu, s dung noi
bo? Hang ban tra gop?...
8. Thue suat TGTGT?
9. oi tng ap dung va noi dung cua 2 phng phap
nop thue GTGT.
10.
Cac quy nh ve khau tr TGTGT au vao cua
phng phap khau tr.
11.
Hoan thue GTGT: cac trng hp va thu tuc?
12.
Co bao nhieu cach tnh TGTGT theo phng phap
trc tiep?
YEU CAU NG DUNG :
1. Ke khai thue GTGT ? noi dung, bieu mau va phng
phap lap bo ho s ke khai thue GTGT theo quy nh
hien hanh va theo chng trnh ma vach cua TPHCM.
2. Quyet toan cuoi nam ve TGTGT ?

PHAN B
HE THONG THUE VN

chng II.

HE THONG THUE VN HIEN HANH

_________________________________________________________________________________________
_
Bai 2:

THUE TTB

1. KHAI NIEM & AC IEM THUE TIEU THU AC BIET

I.1 KHAI NIEM
TTTB LA LOAI THUE ANH TREN GIA TR CUA MOT SO HH
C XEM LA AC BIET. LUAT TTTB C BAN HANH 30-6-1990
VA NHIEU LAN SA OI, BO SUNG.
I.2 AC IEM THUE TIEU THU AC BIET
THU MOT LAN TRONG SUOT QUA TRNH T SX HOAC
NK,LU THONG HH EN TIEU DUNG.
TS RAT CAO NHAM HNG DAN VA HAN CHE TIEU DUNG
HOAC BAO HO SX TRONG NC.
CAN C GTT OI VI HANG SX TRONG NC: LA GIA
BAN HANG CHA CO THUE TTB.
PHNG PHAP TNH THUE : KHAU TR.
PHAM VI HOAT ONG HEP.
I. 3. TACDUNG CUA TTTB
HNG DAN TIEU DUNG HP LY
IEU TIET THU NHAP CUA CAC OI TNG TIEU DUNG
HANG THUOC DIEN CHU TTTB.
HUY ONG NGUON THU CHO NSNN.
THC HIEN CHNH SACH BAO HO SX TRONG NC.

2.NOI DUNG C BAN CUA LUAT TTTB

II.1. OI TNG CHU THUE TTB : (danh muc)
**. HANG TTB KHONG PHAI CHU TTTB ( SX noi a; nhap khau)
II.2 OI TNG NOP THUE TTB (san xuat, gia cong, nhap khau HH
chu thue TTB)
II.3 CAN C TNH THUE
+ Gia tnh thue : HH noi a; HH nhap khau, gia cong
+ Thue suat (Danh muc)
+ Phng phap tnh thue : khau tr.
* Cac quy nh ve khau tr TTTB (khac TGTGT)
* Cac quy nh ve tr b (chai, lon cha )

II.4 GIAM THUE, MIEN THUE HOAN THUE, TRUY THU THUE TIEU THU
AC BIET
II.5 KE KHAI, NOP THUE TTB.

3.Cac van ban phap quy hien hanh TTTB

1. Lut s 08/2003/QH11 ngy 17/06/2003 ca Quc hi v sa i, b sung mt s iu

ca Lut thu tiu th c bit

2. Ngh nh s 149/2003/N-CP ngy 4/12/2003 ca Chnh ph quy nh chi tit thi
hnh Lut Thu tiu th c bit v Lut sa i, b sung mt s iu ca Lut Thu
tiu th c bit
3. Thng t s 119/2003/TT-BTC ngy 12/12/2003 ca B Ti chnh hng dn thi hnh
Ngh nh s 149/2003/N-CP ngy 4/12/2003 quy nh chi tit thi hnh Lut thu
tiu th c bit v Lut sa i, b sung mt s iu ca Lut thu tiu th c bit.
4. Thng t ca B Ti chnh s 18/2005/TT-BTC ngy 08/03/2005 sa i, b sung mt
s im ca Thng t s 119/2003/TT-BTC ngy 12/12/2003 ca B Ti chnh hng
dn thi hnh Ngh nh s 149/2003/N-CP ngy 04/12/2003 ca Chnh ph quy nh
chi tit thi hnh Lut thu tiu th c bit v Lut sa i, b sung mt s iu ca
Lut thu tiu th c bit.

4.CAU HOI ON TAP

TTTB la g? Tac dung cua thue nay?
ac iem cua TTTB so vi TGTGT?
oi tng chu thue TTTB?
Trng hp nao khong chu TTTB?
oi tng nop thue TTTB?
Cach tnh bang tnh san va quy oi NET ra TNCT?
Can c tnh thue TTTB? Gia tnh thue , thue suat
trong cac trng hp?
Phng phap tnh thue TTTB? Co g ac biet so vi
TGTGT?
Trng hp nao thue TTB dau ra c khau tr
TTTB au vao?
Trng hp nao c tr b? Va tr vao au? Tai
sao?
Cac phng phap quan ly va Nguyen tac ke khai,
nop thue TNCN hien hanh?

PHAN B
HE THONG THUE VN
chng II.

HE THONG THUE VN HIEN HANH

_________________________________________________________________________________________
_
Bai 3:

THUE XNK

1.KHAI NIEM, PHAN LOAI HH XN KHAU & TAC

DUNG TXNK
KHAI NEM :
THUE X,NK LA LOAI THUE GIAN THU, ANH VAO
CAC HH C XUAT HOAC NHAP QUA BIEN GII
QUOC GIA.
THUE X,NK C TO CHC THC HIEN THU QUA HE
THONG HQ VN. HQ VN co nhiem vu thc hien kiem tra,
giam sat HH, phng tien van tai; phong, chong
buon lau, van chuyen trai phep HH qua bien gii;
to chc thc hien phap luat ve thue oi vi HH
X,NK; kien ngh chu trng, bien phap quan ly nha
nc ve HQ oi vi hoat ong X,NK, X,N canh, qua
canh va chnh sach thue oi vi HH X,NK .
PHAN LOAI HH XN KHAU
+ Da tren phng thc van chuyen HH
+ Da tren yeu to chu the thc hien XNK
+ Theo phng thc quan ly
+ Theo mc o quan ly .
I.2 TAC DUNG CUA THUE XNK
II. NOI DUNG CHNH SACH ThUE X,NK HIEN HANH
II.1. T CHU THUE VA T NOP THUE XNK
T NOP THUE XNK: La cac to chc, ca nhan
co HH XNK chu thue XNK theo qui nh.
*HH XK,NK uy thac th n v nhan uy thac phai
nop thue XNK

T CHU THUE : Tat ca HH, DV xuat nhap qua

bien gii tr mot so khong thuoc dien chu
thue theo quy nh.
KHONG THUOC DIEN CHU THUE THEO QUY
NH:
II.2. CAN C TNH THUE :
+ oi tng ap dung ( theo GATT & thong thng)
+ Gia tnh thue
+ Thue suat.
II.3 MIEN, GIAM, HOAN THUE XUAT, NK
III. QTRNH THU TUC TNH THUE, THU THUE XNK
5.CAC VAN BAN PHAP QUY HIEN HANH TXNK
i.

Thng t s 26/2003/TT-BTC ngy 1/4/2003 ca B Ti chnh hng dn

v thi im tnh thu i vi hng ho xut khu, nhp khu
ii.
Thng t s 85/2003/TT-BTC ngy 29/8/2003 ca B Ti chnh hng dn
thc hin vic phn loi hng ho theo Danh mc hng ho xut khu, nhp khu v
Biu thu nhp khu u i, Biu thu xut khu.
iii.
Thng t ca B Ti chnh s 87/2004/TT-BTC ngy 31/8/2004 hng dn
thi hnh thu xut khu, thu nhp khu.
iv.
Thng t s 118/2003/TT/BTC ngy 8/12/2003 ca B Ti chnh

hng dn Ngh nh s 60/2002/N-CP ngy 6/6/2002 ca Chnh ph quy

nh v vic xc nh tr gi tnh thu i vi hng ho nhp khu theo nguyn
tc ca Hip nh thc hin iu 7 Hip nh chung v thu quan v thng
mi.
v.

Lut thu Xut khu, thu Nhp khu nm 2005 ( bat au co hieu lc
t 1/1/2006.

6.CAU HOI ON TAP

7.Tac dung cua thue XNK
8.oi tng chu thue XNK
9.oi tng khong thuoc dien chu thue XNK
10.
Can c tnh thue XNK
11.
Cong thc chung ?
12.
Cach Xac nh tng yeu to tnh thue : so lng;
gia tnh thue ; Ts va ty gia hoi oai.

13.
Ke khai hai quan;
14.
Khi nap van dung cach Xac nh gia theo GATT ?
15.
Cach xac nh g tnh thue theo quy nh GATT?
16.
Xac nh gia tnh thue theo trng hp thong
thng ?
17.
Thue suat u ai va trng hp ap dung?
18.
Thue suat thong thng va trng hp ap
dung?
19.
Thue suat u ai ac biet ?
20.
Cac phng phap Xac nh gia tnh thue NK theo
H ngoai thng.
21.
Quy oi t gia CIF; C&F FOB va ngc lai theo
tng kien.
22.
Ke khai hai quan? Trnh t va thu tuc.

PHAN B

HE THONG THUE VN

chng II.

HE THONG THUE VN HIEN HANH

_________________________________________________________________________________________
_
Bai 4:

THUE TNDN

I. PHAN M AU
1. GII THIEU VE LUAT TTNDN
2. KHAI NIEM, TAC DUNG, MUC TIEU CUA THUE TNDN
KHAI NIEM: Thue TNDN la mot loai thue trc thu anh vao phan thu
nhap sau khi tr cac chi ph lien quan en thu nhap c s SX,KD,DV.
TAC DUNG. La cong cu quan trong gop phan

kch thch SX, kinh doanh phat trien

ong vien thu nhap vao NSNN

BAO am s ong gop cong bang, hp ly gia cac to chc ,

ca nhan san xuat kinh doanh,dch vu co thu nhap.
II.

NOI DUNG C BAN CUA LUAT TTNDN

1. OI TNG NOP THUE
Cac to chc, ca nhan kinh doanh hang hoa dch vu co thu nhap eu la
oi tng nop thue TNDN
(Bao gom TN phat sinh tai vn va ca ngoai VN)
2. OI TNG KHONG THUOC DIEN NOP THUE THU NHAP DOANH
NGHIEP
3. CAN C TNH THUE
1/ TNCT
LA TONG TNCT CA NAM THU C T HSXKD, KE CA THU NHAP
T H SXKD,DV NC NGOAI VA TN KHAC.
TNCT = DT CP hp ly (THUE) + TN khac
Trong o :
+ Doanh thu : phng phap xac nh:
+ Chi ph : Nguyen tac va phng phap xac nh chi ph hp ly.
+ Thu nhap khac.

III.

KE KHAI, NOP VA QUYET TOAN TTNDN

Ke khai au nam (<25/1) tam tnh TTNDN phai nop.
Nop theo quy.
Quyet toan TTNDN theo nam can c theo thc te phat sinh & co ay
u Hoa n, chng t theo quy nh . (<31/3)

IV. Cac van ban phap quy hien hanh TTNDN

1. Lut ca Quc hi nc cng ho x hi ch ngha Vit Nam s 09/2003/QH11 ngy 17
thng 6 nm 2003 v Thu thu nhp doanh nghip.

2. Ngh nh ca Chnh ph s 164/2003/N-CP ngy 22/12/2003 quy nh chi tit thi hnh
Lut Thu thu nhp doanh nghip
3. Thng t s 128/2003/TT-BTC ngy 22/12/2003 ca B ti chnh hng dn thi hnh
Ngh nh s 164/2003/N-CP ngy 22/12/2003 ca Chnh ph quy nh chi tit thi hnh
Lut thu Thu nhp doanh nghip
4. Ngh nh ca Chnh ph s 152/2004/N-CP ngy 06 thng 8 nm 2004 sa i, b
sung mt s iu Ngh nh s 164/2003/N-CP ngy 22 thng 12 nm 2003 ca Chnh
ph quy nh chi tit thi hnh Lut Thu thu nhp doanh nghip
5. Thng t ca B Ti chnh s 88/2004/TT-BTC ngy 01/9/2004 sa i, b sung Thng
t s 128/2003/TT-BTC ngy 22/12/2003 hng dn thi hnh Ngh nh s
164/2003/N-CP ngy 22/12/2003 ca Chnh ph quy nh chi tit thi hnh Lut thu
TNDN

v.

CAU HOI ON TAP

1.Thue TNDN la g?
2.oi tng nao phai nop TTNDN?
3.oi tng nao khong thuoc dien nop
TTNDN?
4.Can c tnh TTNDN?
5.TNCT thu nhap doanh nghiep c xac nh
nh the nao ? Khi nao va da tren nhng
can c g ?
6.Chi ph hp ly theo quy nh cua luat TTNDN
hien hanh c hieu nh the nao? T hp
ly c hieu theo nhng nguyen tac c ban
nao ?
7.Thue thu nhap oi vi thu nhap t chuyen
quyen s dung at, chuyen quyen thue
at? Cach tnh?
8.Giai thch cach tnh thue TN bo sung cua TN
t CQSD?
9.DT e tnh TN chu thue c hieu nh the
nao la ung ? Cach Xac nh.
10. Ke khai thue TNDN?

11. nop thue TNDN?

12. Quyet toan thue TNDN? Ho s? Thi han
quyet toan va phng phap lap ho s?
13. Cac trng hp mien, giam thue TNDN?
14. Van e chuyen lo TTNDN c quy nh ra
sao?
15. Cach xac nh Chi ph hp ly oi vi:
KH TSC;
CSL TSC;
Vat t hang hoa;
Tien lng va cac khoan phu, tr cap
tnh theo lng.
Tra lai tien vay NH;
Quang cao, giao te, tiep tan khanh
tiet
Cac khoan chi nao khong c chap
nhan la Hp ly?
YEU CAU NG DUNG :
1. PHNG PHAP LAP T KHAI THUE TNDN VAO AU
NAM.
2. LAP QUYET TOAN TTNDN
3. XAC NH TTNDN CUA MOT N V KINH DOANH
THNG MAI;
4. XAC NH TTNDN CUA MOT N V SAN XUAT;

PHAN B
HE THONG THUE VN

chng II.

HE THONG THUE VN HIEN HANH

_________________________________________________________________________________________
_
Bai 5:

I.

II.

THUE TN OI VI NGI CO TN CAO

KHAI NIEM VA VAI TRO THUE TNCN
Boi canh ra i thue tncn VN
1. KHAI NIEM:
Thue TNCN la loai thue trc thu, anh vao phan
TN thng xuyen va khong thng xuyen cua
ca nhan.
2. AC IEM:
s Thue TNCN c ban hanh di hnh thc Phap
lenh.
s Thue anh vao TN cao va mc o "cao" c
ieu chnh theo s bien ong cua gia ca th
trng (la chu yeu)
s Thue c tnh theo bieu thue luy tien tng
phan.
s Phan biet oi tng nop thue ngi VN, ngi
nc ngoai.
Phan biet oi tng chu thue: TN thng xuyen/
TN khong thng xuyen.
3.. Vai tro cua thue TNCN
+ Mang lai nguon thu cho NSNN
+ Gop phan thc hien cong bang xa hoi
+ Anh hng en c cau nganh nghe trong xa
hoi
NOI DUNG C BAN CUA PHAP LENH THUE TNCN

1. oi tng nop thue

+ Ngi VN
+ Ngi nc ngoai .
+ Trng hp tam thi cha thu thue TNCN
2. TN chu thue:

+ TN thng xuyen
+ TN khong thng thng xuyen
+ Trng hp tam thi cha thu thue TNCN
+ Cac khoan TN khong thuoc dien chu thue TNCN
3. Can c tnh thue:
TN CHU THUE & THUE SUAT
TNCT c phan biet : TN thng xuyen va TN
khong thng xuyen
oi tng nop thue : 3 nhom:
+ Ngi VN va ca nhan khac nh c VN;
+ Ngi nc ngoai c tru tai VN;
+ Ngi NN khong c tru tai VN
* 30 ngay 182 ngay
* Di 30 ngay.
4. Phng phap tnh thue
+ Ap dung cac bieu thue luy tien tng phan;
+ Cach tnh quy oi t TNTL sang TN chu thue.
+ Bang tnh san.
+ Van e mien tr chi ph cho Ca s, nghe s
III. KE KHAI NOP THUE - QUYET TOAN THUE
o ang ky thue va cap ma so thue
o Khau tr tai nguon;
o Ke khai thue;
o Quyet toan thue.
IV. Cac van ban phap quy hien hanh.
PHAP LENH SO 14/2004/PL-UBTVQH11 ngay
24/3/2004 sa oi bo sung mot so ieu cua
phap lenh thue TN oi vi ngi co TN cao
NGH NH 147/2004/N-CP ngay 23/7/2004
THONG T so 81/2004/TT-BTC ngay 13/8/2004

V. CAU HOI ON TAP

1. oi tng thuoc dien nop TTNCN ?
2. oi tng nao khong thuoc dien nop TTNCN?
3. Cac nhom oi tng nop thue khac nhau c phan
biet theo phap lenh thue TNCN hien hanh?
4. Cac nhom thu nhap chu thue khac nhau c phan
biet theo phap lenh thue TNCN hien hanh?
5. Can c tnh thue va phng phap xac nh so TTNCN
phai nop trong tng oi tng neu tren?
6. Cac phng phap quan ly va Nguyen tac ke khai,
nop thue TNCN hien hanh?
7. Cach tnh bang tnh san va quy oi NET ra TNCT?
8. Ngi nc ngoai sinh song tai Viet Nam nop thue
TNCN theo nhom nao?
9. Ngi nc ngoai c tru tai Viet Nam 29 ngay trong
nam tnh thue nop thue TNCN theo nhom nao?
10.
Ngi nc ngoai c tru tai Viet Nam t 180
ngay trong nam tnh thue. ..?
11.
Ngi nc ngoai c tru tai Viet Nam t 300
ngay trong nam tnh thue ?
12.
Trng hp ca nhan trong thi gian khac nhau
cua nam ma lam viec nhieu ni th thue thu nhap
phai ke khai quyet toan nh the nao?.
13.
- Trng hp ca nhan trong nam co thu nhap
do doanh nghiep tham gia cac hiep hoi kinh doanh, Hoi
ong quan tr hoac co thu nhap thng xuyen khac
ngoai thu nhap ni lam viec chnh th phai phai ke
khai quyet toan thue thu nhap nh the nao?
14.
Trng hp ca nhan ang ky nop thue thong
qua c quan chi tra thu nhap, nhng trong nam co cac
khoan thu nhap thng xuyen chu thue ni khac
th phai ke khai quyet toan thue thu nhap nh the
nao?
15. Trng hp trong nam ch lam viec mot so thang sau o khong lam viec tai c quan chi
tra thu nhap th phai ke khai quyet toan thue thu nhap nh the nao?

PHAN C.
PHAN D.

QUAN LY THUE (tham khao TL)

CHAP HANH THUE (tham khao TL)