Phan III: Thue tieu thu dac biet.

Cau 1: KN MD.

1.KN: la 1 loai thue gian thu, danh vao 1 so H, dich vu thuoc doi tuong chiu thue theo quy dinh cua luat thue TTDB. Thue dc cau thanh trong gia ca H, dich vu va do nguoi tieu dung chiu khi mua H, su dung dv.

2. MD: tao nguon thu cho ngan sach NN +Huong dan dieu tiet sx va tieu dung mot so loai H dich vu dac biet theo dinh huong cua NN nham loai tru hay han che bot nhung xu huong sx hoac tieu dung khong co loi cho nen KT. +Dieu tiet lai 1 phan thu nhap trong XH, giam bot su chenh lech qua lon trong thu nhap va tieu dung.

3. DD: Cac loai H, dich vu chiu thue TTDB dc PL thue cac nuoc quy dinh hau nhu giong nhau gom: ruou bia, thuoc la, xe oto, xang.., kinh doanh ca cuoc, dua ngua, dua xe, song bac. -Muc thue suat thue tieu thu dac biet dc PL thue cac nuoc quy dinh rat cao vi thue danh vao 1 so H dich vu mang tinh chat xa xi, chua that can thiet cho nhu cau thiet yeu hang ngay cua con nguoi va co anh huong den SK cua nhieu nguoi trong XH. -Cach thu thue TTDB o cac nuoc cung giong nhau, tuc la NN chi thu 1 lan o khau sx, NK H hay kinh doanh cac dv thuoc dien chiu thue TTDB.

Cau2: DD H, dv chiu thue TTDB.

1.DD

2. Doi tuong chiu thue:

-doi voi H bao gom: Thuoc la dieu, xi ga. + Ruou + Bia + Oto 24 cho. +Xang cac loai, nap-ta, che pham tai hop va cac che pham khac de pha che xang. + Dieu hoa nhieu do cong suat tu 90000 BTU tro xuong. + Bai la + Vang ma, hang ma~.

-Dich vu gom: +Kinh doanh vu truong, mat- xa, karaoke + Kinh doanh Casino, tro choi bang may Jackpot + Kinh doanh giai tri co dat cuoc + Kinh doanh gon: ban the hoi vien, ve choi gon + Kinh doanh xo so.

Cau3: DT k chiu thue TTDB.

1. H do cac co so sx, gia cong truc tiep XK ra nuoc ngoai bao gom ca H ban, gia cong cho DN che xuat tru o to duoi 24cho ngoi ban cho DN che xuat tru o ot duoi 24 cho ngoi ban cho DN che xuat.

2. H do co so sx ban hoac uy thac cho co so KD xuat khau de xuat khau theo hop dong kinh te. 3.Hang hoa mang ra nuoc ngoai de ban tai hoi cho trien lam

4.H nhap khau trong cac TH sau: + qua tang cua cac to chuc, ca nhan nuoc ngoai cho cac co quan NN, cac to chuc. Qua tang dc sd theo muc quy dinh. +Do dung cua to chuc, ca nhan nuoc ngoai dc huong tieu chuan mien tru ngoai giao +Hang hoa mang theo nguoi trong tieu chuan hanh ly mien thue.

5. Hang hoa chuyen khau, qua canh, muon duong qua VN. 6. H tam nhap khau de tai xuat khau, neu thuc tai xuat khau trong thoi han chua phai nop thue nhap khau theo che do quy dinh. 7.Hang tam nhap khau de du hoi tro, trien lam neu thuc tai xuat khau trong thoi han chua phai nop thue NK theo che do quy dinh.

8.H tu nuoc ngoai NK vao khu che xuat, DN che xuat tru o to duoi 24 cho. 9. H NK de ban tai cac cua hang kinh doanh mien thue o cac cang bien, san bay quoc te, ban cho cac doi tuong dc huong che do mua hang mien thue theo quy dinh cua CP. 10. Xe cho nguoi chuyen dung trong cac khu vui choi, giai tri, the thoa khong tham gia giao thong theo quy dinh cua luat giao thong duong bo.

Cau 4: Doi tuong nop thue TTDB To chuc ca nhan( goi chung la co so) co san xuat, NK H va kinh doanh H, dich vu thuoc doi tuong chiu thue TTDB.

Cau 5: Trinh bay cach xac dinh thue TTDB Thue TTDB pn= gia tinh thue TTDB * tsuat thue TTDB

1. Doi voi H sx trong nuoc: Gia tinh thue TTDB= gia ban chua co thue VAT/ (1+ tsuat thue TTDB)

Doi voi bia hop( bia lon) ban theo gia co ca vo hop( vo lon): Thue TTDB pn= (gia ban chua co thue VAT - gia tri vo hop, vo lon)/ (1+thue suat thue TTDB)

2. Doi voi hang NK. Gia tinh thue TTDB= gia tinh thue NK + thue NK

Cau6: Quy dinh gia tinh thue TTDB.

1.Doi voi H sx trong nuoc. +gia tinh thue TTDB la gia ban cua co so sx chua co thue TTDB va chua co thue VAT. +TH co so sx H chiu thue TTDB ban hang qua cac chi hanh, co so phu thuoc thi gia lam can cu tinh thue TTDB la gia do cac chi nhanh, co so phu thuoc ban ra chua co thue VAT. Co so sx ban hang thong qua dai li ban dung gia do co so quy dinh, huong hoa hong thi gia lam can cu xd thue TTDB la gia ban chua co VAT do co so sx quy dinh chua tru hoa hong.

+Doi voi bia hop( bia lon) ban theo gia co ca vo hop( vo lon): gia tri vo hop( vo lon) dc xd theo muc 3.800d/lit bia hop +Doi voi H chiu thue TTDB dc tieu thu qua cac so so kinh doanh TM thi gia lam can cu tinh thue TTDB la gia ban chua co thue VAT cua co so sx nhung khong dc thap hon 10% so voi gia binh quan do co so TM ban ra. Th gia ban cua cs sx thap hon 10% so voi gia co so kinh doanh TM ban ra thi gia tinh thue TTDB la gia do co quan thue an dinh.

2. Doi voi ruou chai, bia chai: Khi tinh thue k dc tru gia tri vo chai 3.Doi voi H NK: TH H NK dc mien, giam thue NK thi thue NK dc xd trong gia tinh thue TTDB theo so thue NK con phai nop. 4.Doi voi H gia cong: Gia tinh thue TTDB dc xd theo gia ban chua co thue VAT cua co so dua gia cong 5.Doi voi H ban theo pthuc tra gop: Gia tinh thue TTDB la gia ban chua co thue TTDB va chua co thue VAT cua H ban theo pthuc tra tien 1 lan khong bao gom khoan lai tra gop.

6. Gia tinh thue doi voi dv chiu thue TTDB -La gia cung ung dich vu cua co so kinh doanh chua co thue TTDB va chua co thue VAT.

Cau 9: Co quan QL thue TTDB.

+Tong cuc thue co trach nhiem quan ly va thu thue TTDB doi voi H, dich vu thuoc doi tuong chiu thue TTDB cua co so sx, gia cong trong nuoc. Thoi han nop thue cua thang cham nhat k qua ngay 20 cua thang tiep theo.

+Tong cuc hai quan co trach nhiem quan ly vd

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