Chuyên đề 2 Thực hành kê khai thuế giá trị gia tăng

Tom tat Chuyen de 2 Thuc hanh ke khai thue gia tri gia tang: ...ng ky tinh thue duoc ghi vao bang ke theo nhom chi tieu HHDV khong chiu thue GTGT, HHDV co thue suat GTGT 0%, thue suat 5% va thue suat 10%. - Truong hop tren 1 hoa don ghi chung cho nhieu mat hang thi o cot “mat hang” - cot (7) co the ghi 1 so mat hang chiem doanh so chu yeu cua hoa don. Hoa don ma...eo tung nhom: HHDV dung rieng cho SXKD chiu thue GTGT, khong chiu thue GTGT, dung chung cho SXKD HHDV chiu thue va khong chiu thue GTGT, HHDV dung cho du an dau tu. 2.2. Cach phan anh va ghi cac chi tieu dong cot cu the tren bang ke: - Truong hop tren 1 hoa don ghi nhieu loai HHDV thi o cot mat hang... (HHDV) mua vao . Hang hoa dich vu (HHDV) mua vao Chi tieu “HHDV mua vao trong ky” Chi tieu “Dieu chinh thue GTGT cua HHDV mua vao cac ky truoc”: Chi tieu “Tong so thue GTGT cua HHDV mua vao” Chi tieu “Tong so thue GTGT duoc khau tru ky nay” Lop Ke khai - Quyet toan thue Ke khai thue GTGT phai nop n...