-YONA-titi24990@gmail.com HOLDONG THLTOYEN DUNG Be. CONG CHOC TONG CYC THUY NAM 2014 DE THI ViET MON newnte V0 CAUYEN NGANH THULE Ngach chuyén vien va kiém tra vin thud ‘Thdi gian lam bai: 180 phit khong ké thdi gian phat 2 Theo quy dinh tei Lut quan ly thué hign hinh, anh (chi) fly trinh rrdng hop bj curing ché thi hanh quyét djnh hanh chinh thud? sf Qua nghién ota Ludt thud GTGT hign hanh, anh (chi) bay teinh bay diéu kign khdu tri thué GTGT ddu -vao? oe : “Cau 32. _ Theo bio cdo Két Gudkinh doaih'tiong ntim 2013 cha céng ty sin xubt A air sau: . vs noe 1. Cong ty'ké kehai trén td hai quyét todn thué TNDN nim 2013: ~ Téng doanh thu tigu thy trong aim chua.cé thué GTGT: 60 t¥.ddng ~~. + Téag gid gid vén ofa sin phémi tién thy: 29 Grddug . ~ Chi phf bén hang, chi ph{ quan ly, ohi phf thichfnh; 1947 ding = ~ Thu mb§p ti hoat dng lien doanh véi cng ty C & Vigt Nam chua nop thud -” TNDN: 6 ty ddng m7 . 4 2. Qua kiém tra tre tibp tal cOng ty A, oo quan thué xée nhén: wy ~ Trong téng gid von cia sin phdm tiéu thy 06 1 ty ding. vat te 13m that do; thign tai d& duigc bao hiém bdi thrdmg; c6 2 ty-ddng tien Inong céng nhén sin? xuit da hach toén chi phi nhung khévig chi: a 3 ~ Trong chi pf bén bang, chi phf quan Jy, chit ph t&i chin 66:' : + Thué GTGT dau vao 44 duge khéu tri: 0,5 ty ding oo + Phin trich khéu hoo vuiot mite quy dink cia BO. Tai chinh: 0,6 4 dng ~ Cho tai 1igu Ichac cOng ty ke khai ding. : : a + Cc, Khoan chi phf olta cOng ty déu c6 héa don, ching tt bgp phap vi duge thanh-todn qua ngén hirig. Cong ty khéng duoe-mién thud, gidm thué TNDN, Ichong 06 cc khodn 18 phét sinh tir nim trade, khong rich tgp quy phét trién Khoa hge va céng nghé, we . 2 XGu edu: Xée djnh sé thud TNDN ma cdig ty phai.ndp trong nim 20139 Bide ring, thué suit thud TNDN nim 201314 25%, . an Cau 42 Qua nghién ot Ludt Thué thuahap 4 nhén’hién hanb,’Abh (Chi) hay cho biét: : : oS 1, ‘Thu.nhép chiu thué thu nh§p c4 nhan tic.tidn Iuong, tién cdtig bao gdm nhting thu nhap nto? . 2. Trxdng hop.cé nhén A duge Quy-bao hiém xé h6i chi tra tit long hu hang théng thi cé.nhan A phai ké khai, tinh thud thu nap cé nhén déi v6i 56 tién Itong hwu nay khéng? Gidi thich? (Dé thi khong duge ste dung tei lieu, Cén b6 coi thi khong gidi thich gh them)