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  • ĐỀ VÀ ĐÁP ÁN CV 2014 MIEN BAC

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    Trung Kiên Nguyễn
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    ĐỀ-VÀ-ĐÁP-ÁN-CV-2014-MIEN-BAC(1)

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    6 vues9 pages

    ĐỀ VÀ ĐÁP ÁN CV 2014 MIEN BAC

    Transféré par

    Trung Kiên Nguyễn
    ĐỀ-VÀ-ĐÁP-ÁN-CV-2014-MIEN-BAC(1)

    Droits d'auteur :

    © All Rights Reserved
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    BO TAL CHinat HOLDONG THY TOYEN DUNG > CONG CHUC TONG CYC TAUE NAM 2014 ONA-titi24990@gmail.com DE THI vitT MON NGHIEP VY CHUYEN NGANH THULE: Neach chuyén vién va kiém tra vin thué ‘Thdi gian lam bai: 180 phiit khong ké thoi gian phat dé Chu. Qua nghién ctu Lugt Quan ly thug, Anh (Chi) hity cho biét: 1, Céc trudng hep thudc dién hoan thué? 2. Vige phan Jogi hd so hoan thuié kchi co quan, quan ly-thud gidi quyét hd so hoan thué? Muc dich ia viéc phan logi hd so hoan thug? Cin 2; Qua nghién oti Luft Thué gié tri gia ting higa hank, Anh (Chj)’ ° 1, Néu 10 trong hop thie dién 46i trong khong cijw thud gié tj gia tang? } éng ty sin xudt TD Jcinh doanh trong nim tinh thu6 2013 o6 tink hinh kinh doank:nsau: ” . 7 : 1. Doanh thu tiéu thy sin phém: 236 ty dng, . 2. Chi phi thyo #6 phét sinh lién quan dfn sin phAm tiév thy: ~ Gid vén cia sin iu thy: 148 ty ddng, mg chi phi nay ob: . + Gid tri vat ty thn tht do thién tai khong duce b6i thuong: 2 ty ding +Tidn long tenga lao ding. do Bao hiém Xa h6i chi tra: 3,2 ty ding ~ Chi phf quin IY, oli ph{ bén bing, chi phi tai chfnh: 30 tf, trong ohi phinay 065 ty déng 18 Iai vay vén cia ngén hing.dé bd sung vin didi'lé con thiéa, .- ~ Cho khoan chi phf ca céng ty ddu- 06 hée den, chting ti hgp phdp va dirge thanh todn qua nga hing. 3. Thu th ng khé ddi 4 x6a nay ddi duge: 4 ty ddng, Thu tir hoat éGug én | . doanh v6i Céng ty K-trong nude. 4 np thué theo quy dinh ota Latét thud TNDN: 4 ty dng,” ot 4. Cong ty khing dugo mién thué, gitm thué TNDN, khéag od cde khodn 16, . Khéng teich Ip quy phét tridn khoa hoo cOng ngh6. Trong ném 2013 etug ty tam np thué TNDN 17 ty dng, ‘Yeu clu Xéo dinh s6 thu TNDN ma céng ty. TD phi np va cdn phai nOp trong nim tioh thué 2013? Biét ring, thud sudt thué TNDN nim 2013 18 25%, Clu dC.” *) Anh (Chi) hay ttinh bay ofc nguyén tie oie vide khai tnd, tinh thué theo quy diah otia Lugt Quin Iy thus? Néu hd so khat thu di véi ogi thud ngp theo thing? 2, Co sé kin doanh hang héa, djch vy ktidng chju thud. gid tri gia ting 06 » -duge khfs tirva hott thul gidtei-siaging dlu viokhing? BS (Bé thi khing duce sit dung tai ligu. Cdn 06 cot thi khong Sidi thich gt them) YONA-titi24990@gmail.com — -YONA-iti24990 @gmait:conry ¥ Noi dung im | Giie trating hop thupe dign han that Dibu 57 Ludt quan Wy, tha Lug thué gid tr] ‘dinh ode trading hop thiupe cin hod thd gi a 11 | TO chit, of nbn thuge dign duge 1ué gid fr] gla ting theo quy ota z a. 1.5 | 76 chtto, cf nhan ngp ode loai thué Khéo ob 86 tidn thud dif np vio ngin sdoh nha | “T6 ohite, ef nhfia duge hoax thad salt kd, thud nhiip kid theo 32 [dish olg area hud np Kiduy mil w 1.3 | Cénhdn thuge dign duce hoin thud thu nhgp of nhin theo quy dink ola phép Luft | shué thu nhdp ed 1.4 | 18 chite, cf nhén kink doanh thuge dién dage hot hoe fea ‘thi dic bgt theo : sud cha Luft thud tiéu thy ago bist; uréo 16n hon 36 tién thud phai 2. | Vide phan logt hd sorhoan thud khi co quan quan lf thud glai quid so kodn thud? Muc dich etia vige phan logi hd sv hodn thu ep _ “(ZT | Phan ogi iB so hodn ‘Theo quy dinh tal Diéu 60 Lust Quan iy thud 88 78/2006/QHI1 vi Khoka 18 itu t Lust 86 giao QaL3 sta a Se gine mot sO didu ota Lugt Quan ly 2 logis oo i thi h8 so hodn thué duge chi —_ =| HO so thuge dign hoan thud trudo, kiém tra sau — Land socta ‘26 quid trinh chép hanh tt phép Iuat vé thug va cd - ____ va ede giao dich thank fodn qua ngan hang theo guy djnh cia phap lust Z oe te didn Kin ta oe tenho Ta hd so ota Lge hud hue fe bog hp —~ = = Hoda thud theo quy djnh eita diéu woo quéc t8 ma Cong hoa xi ROT chi nghia __| Vigt Nam 18 thénh vign; ~ Ngudi nop thué dé nghj fioin thud ld diy, tee traong hop Al nghl boda thud tha], ah§p of uhéns =i thal G8 nigh hin thud trong thoi hn hat nim, KB Gi Whol igen Of mak ly. hls ton tn planta thus | guy dinh cia phép fut; ~ Hiing héa, djch vp khong thye hign giao dich thank todn qua ngiu hang thes} Tatts ~ Doan nghiép sép nhfp, fiyp nklt, chia tach, gia 8, phd sin, ohuyén GOT ink nuéo; thite sé Ku, chém dit hogt dng; giao, bén, khosa, cho thué doanh nghi¢p nha | * T ~ Het that han theo thong bdo bing vin ban cia Go quan quin ff thud nium; ngudi ndp thud khong gial tinh, b6 sung hd so hoan thud; hoe ¢6 gidi trinh, sung nhtmg khOng ching minh durge 36 thud 4a khai lading; _ = ing ‘héa nh bl thuge ign phai kiém tra trude, hoan thud sai theo quy dink aia Chinh ph. ee | NI Mye dich ciia vide phd Togi hd sa hod tak ~ Dadi vdi ngudt np tnd Ty xéc ane ho so Thoin thi cia talah thao diga “hodn thuf wade, kG {ra sau: hay “kiém tra truée, hoan thué sau”khi lam thd tyo hodn tiué Bue ‘tao thugn Iof hon thué nhanh hon, gdm thoi glan thyc ign dha tyo hank cohfihs : ley tl | Vige diva ra oy thd cfs tradag hop “Wadm tra tito, Hoan hut saw” ct cI YONA-titi24990@gmail.com. | PTONA+titi24990@gmail.com— Knuyén ofo ngwOl ndp thud va ting tinh ty gids ful the Kin tayo hin Gf thi chin v8 thu, hank : (Dae quan I} thud Tao diy Kign thugn lot cho ec quan qui IY Tid tong vigs phn Tog hb 6o-va | sgidi quyét timg toai hd so ph hop véinghige vy thyets “PB blo cng big, fb bask vk ul ego fe GaNaNY Goo quan quan Ff 5 thué 461 v6 wife gil guyét ting logi hb so; : Thue hign fue ly mn cl fch Sige chit ala a + | xitly, gidm thei gian thyo hign thd tyo hanh chink, gidm chi phi hdnh chinh d6i| 0,5 ¥6i nhiing hd so hoan thud ¢6 mite dé ral ro thé; ip bio tht gan thee hig vy quan 1 UHoe GBT WaT ag HS 3o Rad 05 thud ¢6 mite 4 rire cro, oe * Qua nghien citu Lugs thud GTGH, anh (MD Wy: Nou TO tring hop impo 2 dign tt teong khong chju thud GIGT? Co sé kink doanh hang héa djch ve Khong chju thué GIGT cé duge khdu trie vd hodn thud dau vdo Khong? . ‘Néu 10 trudag hyp thuge dign déi (wong Khdng chju thué GIGT? Thi sinh 1 4 chon trong 28 tredng hyp a8 néu 10 trardng hep, dy ta mbt trong hop | 10 im ee 4 _ | LL, Sin phim tréng trot, chin nuéi, thay ig wsdl dag, nh bit chia ché bis thaith edo sin phat kha hod chi qua so ché thong thuémg ciia chite, cd nha | * ty stn xudt, dénh bit bn ra va 6 khfu nhgp khdu, = 1.2, Sin phdm [a aibag vt nudi, gidag shy trdng, bao ra wing: ging, oon] Lea eT 1.3, i, tiéu nude; cay, fat; ngo vét k mt i 1c Vu xudt n6ng nghlgp; dich vy th: sin vag th a = 14, Sin phim mudi duge sin xuit th nude bien, mudi mé ty afiea, mudl tl Ludi ‘diana thin shan chfnh 14 Na-tri-clo-rua (NaC). = ny —| 1.5. NBA 6 thule sé httu Nha nude do-Nha mice ban cho net dang thud” ——[1.6. Chuyén quyén sir dung at = 1,7, Bio hiém nhéin tho, bao hiéi sic kio’, bac hiém-nguel hos, ade dich pyrbao +hiém khéo li@n quan an con ngudi; béo hide vét nut, bao hiidm ety trdag, cdo dich vy bao hiém nong nghigp khdo; bio hibm tau, thuydn, trang thiét bj vA ofc.| dung cy chu. thiét khde phyo vy tryo tidp dénh bét thuy sin; thi-bdo biém. |. 1.8. Céc djch yo tl chinh, ngdn hing, kinh doanti ching khoda’sau diy: > a) Dich vu efp tin dyng bao gdm: cho vay; chiét khdu, t8i chiét khdu eOng op chuyéa nhugng vi ode gidy #9 6 gi kino; bdo Hanh; clo thué thi chin: phée hank thé tin dung; bao thank todn trong nude; bao thant todn quéc.t6; hinh thie |, - ‘edp tin dung khéc theo quy djnh. cia php lugt; nae : b) Dich vu cho vay eta ngwéi nop thué khong ‘phat la td chite'tin-dyigs ™ ©) Kinh doanh chimg khodni bao gim; mi gidi ching khodnj ty ddanh,chirig|) °° Khoda; bio In phét hinh chitag khoéni; tur vin-ddu tic chtmg Rhoda; Tura ky cohiing Khoo; quan ly. quy dau tu ching khodin; quin Jf dan niye-thu, tir ching | eegcapey Khodn; djoh. vy 18 chtte th trudmg eta 8% giao dich hig kkhosn hot truag tm : eho ik ching soto hogt dng Kok doank cing kandi kine thea quy dh ip Iude ve ching khiosns an ) Chuyén ahugng vén bao ebm: chuydn-nfurgng mgt phan thot toda 9.56 v8 4 dau tu, k6 oa tert, ae ce ge a coanh nahi Kae dB stn xudt, kink doanh, chuyén nhugng ching khodn; hinh thc. nhirong vén Kkhéc theo quy djnh ciia phap lugt; . . 5 4) Ban ng; e) Kinh doanh ngogi te; Dick vy tai chinh phai sinh bao gdm: hod di lai sudt; higp ddng ky hani hep dong tuong lai; quyén chon mua, bén ngogi t@; dich vp thi chinh phél sink khdc theo quy dinh ctia phép Ingt; 4) Ban ti san bao dim ca khoan ng cba t8 chit ma Nha nude s¥ hitu 100% vin didu 19 do Chinh phi thinh 18p a6 xi ly ng xéu cite ode (6 chute tin dung Vigt | _ YONA-titi24990@gmail.com _ *NONA-titi24990@gmail.com ‘Nam T9. Dich va yt8, dich vy thay, bao gdm dich ve khdin bénh, chita béah, phong bénh cho ngudi va vat mudi. 1.10, Dich vy buy ‘chinh, vién thing cing ich va In-ter-net phd ep theo chuong tinh oda Chinh ph, TAI. Dich vy duy te) viton tha, veda hoa, cOng vién, oly xanh dudng phd, ohita sing cng cng; dich va tang le, 1,12, Duy ta, sita chia, xy dyg bing nguén von dong gép cla nhiin din, von vign try nhan dgo d6i véi cde céng trinh vin héa, nghé thuft, cOng tinh phyo vy cOng cOng, co sé’ ha ting va nha & cho d4i tong chinh s4ch x4 hdi. LB Dy dg sel it. 1,14, Phat s6ng truyén thanb, link bing nguén yon ngén stoh nha nirdo. 1.15. Xudt ban, nhp Kkidu, piét hinh bdo, tap obi, bén tin chuyén nginh, sch chiah tri, séch gido khos, gido triah, sich vin ban phép Tut, séch khoa hoo ~ ‘thuft, séch in ting chit din to thiéu s6 vi tranh, anh, 4p phich tuy’n ; ké o& dudi dang bing howe dfa ghi tiéag, ght hth, dtr 1180 dién ti; tidn, in ne 1.16, Vg chiuyén hank Kidch cng oftg bing xe buyt, xe dita. dugo clin nhp khdu a8 sit dung tryc tip cho hoat ding nghién cia khoa hoo, phét tridn cOng nghd; may méo, thiét bj, phy ting thay thé, phuong tign van til hyn ding va vate thtde log trong nde che sin aude dugo ohn mip Leh é tida hinh hogt d6ng thm Sibi, thiim da, phat trién mé dau, kh dét; tau, bay, din khoan, tu thuy thnge logi trong née chira sin xult chuge oln nhgp khdu 48 tgo tal sin c6 dinh cia doanh nghigp hode thué ota nude ngoal dé sit dung cho sin xudt, kinh doanh, cho thu, cho thud lai, ao 1.17. May méc, thidt bj, phy ting, vat fr thude ogi trong aude chia sia xudt [~~ 1.18, VO kht, kht tai chuy@n ding 100 phong, an phuc vu.quds phong, L 7.19. Hing héa np khdu trong trudag hop vién try niin dao, vida tig Khong hoa Ipi; qua ting cho co quan nha nude, t8 ehite chink tri, #6 chite chfnh tr} - xf ‘Oi, 16 obtic chinh trl x hOi — nghd nghiép, 08 chito xt hot, tb chéo xt hoi nghé nghigp, don vj vil trang nhdn dn; qua biéy, qua ting cho cé nhan-tgt Vigt Nam theo mie quy diah ot Chin ph dB ding ota t8 eh, e& nin nude ngod theo ties Saale ‘midn trir ngogi giao; hing mang theo ngwdi trong tiéu chudn hinh ly tn Hang héa, dich vy bén cho td chitc, cé nhan nude ngoai, tb chire quéc 16 dé vign trg nhan dgo, vién trg khong ods! Igl cho Viet Nam. 1.20, Hang héa chuyén khdu, qué odnh qua link thd Vigt Nam; hong tam tks tte: ong tam HC pK; agua uate hd sin xudt, fia cong hing héa xult khiu theo hop ddng san xuét; gl cong xult Khu ky’két véi bén nude ngodl; hing hés, dich vu dugo mua bén gitte nude | ngoai véi céc khu phi thué quan va gita cfc khu phi thud quan voi neu, chuydn nhugng quydn 96 hotu tri tud theo quy dink cia Lugt s¢ httu tri tué; phan mém my tinh, 1.21. Chuy&n giao oOng nghé theo quy djah ola Luft chuyén giao cong nghs |” ‘Ving nh Khdu deng thal, mifig cha duge oh tao thiah sin phi my phim hi, nghé, 48 trang sttc hay sin i 123 Sin pain Sulake a i Khodng ‘sin Khat thée chua ch&, bién thinh sin phém khéo, Yen, Khoing 1.24, Sin phdmm nhan t9o ding 8 thay th6 cho bo phon oo thé cba ngwel bean; nang, xe lin vi dung oy chuyén ding khéc cho gui tin t8t, 1.25. Hang héa, djch vy oa hd, of nhin Kinh doanh o6 miro doanh tha hing nda firdt trim irlga ddng te xuéng. Co sé kink doanh hang héa djeh ve khing chju thid GEGT cb thege kid ti va hodn thud du vao khong? 10 21 Tredng ep I: ‘Doi voi HH, DV thuge 461 tung Khong chju thu GTGT quy djnh tai Didu 5 Lugt thué GTOT sé 13/2008/QHI2 va Khodn 1 Diéu 1 Lugt 6 YONA-titi24990@gmail.com. - ?YONA-titi24990@gmail.com ST20T3/QHIS sits 45, BS sing mot sb aida ce Lugt thd CTGT, at dyng cho SXKD va tiéu ding & vagetam thl co sf kinh doanh HH, DV khéng duge khéu trit vA hodn thud GTGT diiu vio; Br 2: Dal vol HE, DV thugs GOr hagng King chin thu GTGT Gu ink tai Didu 5 Lugt thué GTGT sé 13/2008/QHI2 natok 1 Dibu 1 Lut oo 31/2013/QH13 sita 46i, bd sung mot 56 didu otia Lugt thué GTGT hi xudt khiu | 3,6 thi co 86 kinh doanh HHH, DV detge hu triy va hodin thué GTGT du vio; trit cfc Sa a sa hie ‘aie | huyén gino cong nghg, chuyén hugng quyéa a6 hitu i tut ra nudo ngodl; deh ‘wy tél bao hidm ra nude ngodi; dich vy cdp tin dung, chuyén. shvons vio dich va tal chénh phat sinh; djch vu buu chinb, vign thong; sin phdm xult khdu 18 wai | 14 t, khodng sin khal théc chwa qua ché bién quy inh tai khoan 23 Didu 5 cia Lugtnay (mit y 0,2 idm) _ _. 3 Xée dink tad INDN cong ty TD phil nlp vi cbn phil np nim 2013 VEG | 4 I” | Doawh thu tink thué: ~ 236 cn 2] Chi pht dege tre: 169,8. 20 | Gia vba stn phim bin as Ta Te 0 }7 ~Chi phi quan lj, CPBH, CPIC:___“30 = 10 3_| Thu nhgp khdes + = 5 4 | Thad TNDN: — a0

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