Kế toán và lập báo cáo thuế thu nhập doanh nghiệp nước giải khát Chương Dương

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TRUONG B�I HQC MO TP. HO CHI MINH

KHOA KE TOAN - KIEM TOAN

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DANG NGUYEN HONG HANH . .

MSSV: 1154040135

KE TOAN v A LAP BAo cAo THUE THU NHAP • •

- " ;a: ;,..

DOANH NGHIEP TAI CONG TY CO PHAN • •

NUOC GIAI KHAT CHUONG DUONG

KHOA LUAN TOT NGHIEP

. .

NGA.NH: KE TOAN

LOP: DH11KT12

NGUOI HUONG DAN KHOA HQC

NGUYEN THI NGOC DIEP

TP.HCM - Nam 2015

. . .

LOI CAMON

DS hoan thanh khoa lu�n t6t nghi?p nay, em xin giri lai cam on chan thanh

d@n cac Giang vien cua truong D?i h9c Ma TP .HCM da t�n tinh truySn d?t kiSn

thuc nSn ca sa, kiSn thuc chuyen sau vs KS toan-KiSm toan va ca ldnh nghi�m

thgc S\f hfru foh cho ban than em trong thai gian thgc t�p.

Em xin cam an co NguySn Thi Ng9c Di?p da hSt long h6 trq va giup do em

tu khau ch9n d@ tai, each thuc tiSp c�n thµc tiSn t?i don vi thvc t�p cho d@n khi

hoan thanh bai kh6a lw;in t6t nghi�p nay.

D6ng thai, em xin cam on t�t ca cac Anh, Chi lam vi?c t?i Cong ty C6 ph§n

Nu&c giai khat Chuong Duong da t?o cho em ca h<)i duqc thgc t�p t?i phong

Tai chinh - KS toan cua Cong ty. Khoang thai gian thgc t�p vua qua d6 la trai

nghi?m VO cung quy gia, em da h9c hoi duqc nhiSu kiSn thuc, cung cf> va phat

triSn kha nang cua minh.

Cu6i cung, em xin kinh chuc cac Th&y Co va toan thS die Anh Chi phong Tai

chinh KS toan thu<)c Cong ty C6 ph&n Nu&c giai khat Chuong Duong sue

khoe va thanh cong.

Em xin chan thanh ciim o·n!

Myc Lye

LO*i m& d3.u ..................................................................................................................... 1

CHUONG 1: LY LUiN CHUNG VE THUE THU NHiP DOANH NGHitP VA KE

TO AN THUE THU N�P DO ANH N GHitP ······································································ 2

;;:: ;,,_ ft.

1.1 TONG QUAN VE THUE ................................................................................................... 2

1.1.1 Khai ni�In ........................................................................................................ ; ...... 2

1.1.2 Cac nguyen t�c CO' ban cua vi�c tinh thue .............................................................. 2

1.1.3 Cac yeu t6 du thanh s�c thu8 ................................................................................. 2

1.1.4 Phan lo�i thu8 . ........................................................................................................ 3

1.2 TONG QUAN VE KE TOAN VA Ht THONG KE TOAN ........................................... 4

1.2.1 Dinh ngh'fa v� k8 toan ................................................... ,.......................................... 4

1.2.2 H� th6ng k8 toan ..................................................................................................... 4

1.2.2.1 Khai ni�m ............................................................................................................ 4

1.2.2.2 N<)i dung ca ban cua h� th6ng k8 toan Vi�t Nam ................................................ 4

1.3 MOI QUAN Ht GIUA KE TOAN VA THOE ................................................................ 6

1.3 .1 .Nhfrng diem tuang d6ng ......................................................................................... 6

1.3.1.1 vs ghi chep ban dilu ............................................................................................ 6

1.3.1.2 vs ghi chep tren tai khoan, sb sach ..................................................................... 6

1.3 .1.3 vs bao cao tai chinh va bao cao thu8 .................................................................. 7

1.3 .2 Nhfrng die1n khac bi�t ............................................................................................ 7

1.4 TONG QUAN VE KE TOAN THUE ··············································································· 8

1.4.1 D6i tuqng cua k8 toan thu8 ..................................................................................... 8

1.4.2 Nhi�m V\1 ci'm k:8 toan thu8 ..................................................................................... 8

1.5 KE TOAN THUE THU NHiP DO ANH NGHitP ......................................................... 9

1.5.1 I(hai.quat ................................................................................................................ 9

1.5.2 T6ng quan v8 thu8 TNDN ........................................................................ : ............. 9

1.5.2.1 I(hai ni�m ............................................................................................................ 9

1.5.2.2 Phuang phap tinh thu8 ....................................................................................... JO

1.5.3 K8 toan thu8 TNDN hi�n hanh . ........................................................................... 10

1.5.3.1 I(hai ni�In .......................................................................................................... 10

1.5.3.2 Phuang phap xac djnh thu8 TNDNHH ............................................................. 11

1.5.3.3 Nguyen tic ke khai thue .................................................................................... 11

1.5.3.4 K8 toan thu8 TNDN hi�n hanh ......................................................................... 11

iii

1.5.3.5 1'ai khoan SU dµng ............................................................................................. 12

1.5.3.6 Phuang phap ghi nh?n ....................................................................................... 13

1.5.4 K� toan chenh l9ch thu� 1NDN ........................................................................... 14

1.5.4.1 Nguyen nhan phat sinh chenh l�ch thu8 TNDN ................................................ 14

1.5.4.2 Cac lo<;ti chenh l?ch thu� TNDN ........................................................................ 14

1.5.4.3 M(>t s6 trm'mg hqp cv th8 lam phat sinh chenh l?ch lqi nhu?n ......................... 15

1.5.4.4 Nguyen t�c ghi nh�n chenh l?ch thuS TNDN .................................................... 16

1.5.4.5 Tai khoan SU' dvng ............................................................................................. 17

1.5.4.6 Phuang phap ghi nh�n ....................................................................................... 19

1.5 .5 Trinh bay thong tin tren BCTC ............................................................................ 20

1.5 .6 Trinh bay thong tin tren ta quySt toan thuS TNDN .............................................. 23

CHU'ONG 2: GIOI THn:;u KHAI QUAT VE CONG TY co PHA.N NU'OC GL\I

,

KHAT CHU'ON'G DU'ONG ..................................................... ; ............................................. 24

2.1 D!C DIEM, TiNH HINH CHUNG CUA CONG TY CO PHA.N NU'OC GIAI KHAT

CHU'ON'G DU'ON'G ................................................................................................................ 24

2.1.1 Nhung thong tin chung vS Cong ty ...................................................................... 24

2.1.2 Nganh nghS san xuiit kinh doanh .......................................................................... 24

2.2 TO CHUC SAN XUAT KINH DOANH ........................................................................ 24

2.2.1 Nhung san phllm cua Cong ty .............................................................................. 25

2.2.2 Quy trinh san xuilt ................................................................................................ 25

� TT ? '

2.3 TO CHu C QUAN LY ............. ; ........................................................................................ 26

2.4 TO CHUC KE TOAN T�I DOANH NGHI:itP ............................................................. 28

CHUON'G 3: THl/C TRl).NG CONG TAC KE TOAN TRUE TNDN T�I DN .............. 33

� , � - ' 3.1 KE TOAN THOE TNDN HI�N HANH ......................................................................... 33

3.1.1 D�c di6m ............................................................................................................... 33

3 .1.2 Plmang phap xac dinh thuS TNDNHH ................................................................ 34

3 .1.3 Tai khoan SU dµng ................................................................................................ 34

3.1.4 Chung tu SU' dvng va qui trinh luan chuy6n chung tir .......................................... 34

3.1.5 Nguyen t�c ke khai thu8 ....................................................... : ............................... 35

3.1.6 KB toan thu6 TNDN hi�n hanh ............................................................................ 36

3 .1. 7 S6 sach kS toan ..................................................................................................... 43

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3.2 KE TOAN THUE TNDN HOAN L�I ............................................................................ 44

3 .2.1 Nguyen nhan phat sinh chenh l�ch thu8 TNDN ................................................... 44

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3.2.2 Cac lo�i chenh l�ch thu8 TNDN ........................................................................... 44

3 .2.3 Me>t s6 truang hqp C\l th� lam phat sinh chenh l�ch lqi nhu�n ............................ 44

3.2.4 Nguyen t�c ghi nh�n chenh l�ch thu8 TNDN ....................................................... 45

3 .2.5 Tai khoan SU' dµng ................................................................................................. 46

3 .2.6 Chung tu SU' dvng va qui.trinh luan chuy�n chung tu .......................................... 46

3.2.7 Phuangphap ghi nh�n .......................................................................................... 47

3.2.8 S6 sach k8 toan ..................................................................................................... 48

3.3 TRINH BAY THONG TIN TREN BCTC .......................................................... 48

3.4 TRINH BAY THONG TIN TR.EN TO KHAI QUYET TOAN THUE TNDN ........... 49

3.4.1 L�p Ta khai thu� TNDN t;.tm tinh theo quy ......................................................... 50

3.4.2 L�p Ta khai Quy�t toan thu� TNDN .................................................................... 50

u - ' A "

CH ONG 4: NH�N XET V IQEN NGHJ ........................................................................ 53

4.1 Nff4N XET VE CONG TAC KE TOAN CUA DOANH NGID.¢P NOi CHUNG VA

VE PHAN HANH KE TOAN DUQC MO TA (1 PHAN THU HAI. ................................ 53

4.2 KIEN NGHJ DE GOP PHAN ROAN TID.¢N CONG TAC KE TOAN T�I DOANH

NGHI}::P . ................................................................................................................................. 54

Ket lu{l.n ........................................................................................................................ 57

V

DANH MVC CHU VIET TAT

BTC B{> Tai Chinh

CP Chi phi

CPBH Chi phi ban hang

CPQL Chi phi quan ly

CPTC Chi phi tai chinh

CL Chenh l�ch

DN Doanh nghi�p

GTGT Gia tri gia tang

GVHB Gia v&n hang ban

NNT Nguai n{>p thu€

NSNN Ngan sach nha mr&c

Ql,Q2,Q3,Q4 Quy 1, Quy, Quy 3, Quy 4

TGD T6ng Giam D6c

TK Tai khoan

TNDN Thu nh�p doanh nghi�p

TSCD Tai san co djnh

vi

DANH SA.CH cAc so DO

SO' d6 1.Sa: K@ toan thu@ thu nh,p DN hi�n hanh 13

SO' d6 1.5b: Cu6i nam k.% toan tinh va ghi nhin thu@ thu nh,p hoan l�i phai tra 19

SO' d6 1.5c: Cu&i nam k@ toan tinh va ghi nh,n tai san thu@ thu nh@p hoan 1,i 19

SO' d6 2.2: Quy trinh san xuftt cda cong ty 25

SO' d6 2.3: CO' c§u b9 may t6 cht'i'c cua cong ty 26

SO' d6 2.4a: Hinh tht'i'c s6 k@ toan t,i cong ty 29

SO' d6 2.4b: SO' d6 t6 cht'i'c phong tai chinh k@ toan 31

So· d6 3.1: Quy trinh luan chuy�n cht'i'ng tir k@ toan thu@ TNDN hi�n hanh 35

SO' d6 3.2: Quy trinh Juan chuy�n cht'i'ng tir k@ toan thu.% TNDN hoan 1,i 47

vii

Lc>'i mo· dfiu

D�t vfin d�

Tinh hinh ldnh t6 th6 gi6'i dang dAn phvc h6i, trong khi Vi�t Nam ti6p tvc trai qua

kh6 khan, thach thuc m6'i. Do d6, Nha mr6'c ta cfing c6 nhfrng thay dbi trong chinh

sach quan ly va di€u ti6t vi mo, thuc diy san xu§t phat tri8n, 1110' r<)ng hm thong hang

h6a, nang cao hi�u qua kinh t€. Thu6 tr& thanh cong cv tai chinh duqc Nha nu6'c su

dvng d� di€u ti6t thi truang vo cung nhanh, nhi;iy. Trong s6 nhilng siic thu€ hi�n nay thi

thu€ TNDN la m9t siic thu6 duqc Nha nu&c va cac Doanh nghi�p d8u rfit quan tam.

K6 toan v6'i chuc nang giup chu Doanh nghi�p trong cong tac t6 chuc k6 toan, th6ng

ke nh�m cung cfip nhung thong tin v8 hoi;it d('mg kinh t6 tai chinh cua

Doanh nghi�p m9t each dfiy du, kip thai. K6 toan thu6 TNDN la 1119t phfin hanh vo

cung quan tr9ng d6i v6'i Doanh nghi�p, th8 hi�n vi�c Doanh nghi�p kinh doanh c6 hi�u

qua, t�o ra lqi nhu�n va thl;rc hi�n nghia V\l, trach nhi�m cua Doanh nghi�p d6i v&i

Nha nu&c.

Ml}.C dich nghien CU'U

Nghien cuu v€ quy trinh xac dinh thu6 thu nh�p doanh nghi�p cua Cong ty Cb phfin

Nu6c giai ld1at Chuang Duong nh�m: ti6p c�n th1;rc t6 tb chuc cong tac kS toan ti;ii

Doanh nghi?p n6i chung va di sau tim hi8u, phan tich, danh gia tinh hinh xac djnh thu6

thu nh�p doanh nghi?p cua Cong ty.

Phmrng phap nghien CU'U

Phuong phap thu th�p thong tin: thu th�p tqrc ti€p ti:r nhilng nguai nlim giil thong

tin t�i Cong ty, phong v§.n nhilng nguai c6 chuyen mon vS k6 toan trong Cong ty.

Phuong phap xi'r ly thong tin: xi'r ly thong tin thu th�p dugc sau d6 l?P bang bi8u

ho�c phan tich chung theo ty tr9ng hay xu hu6ng d8 danh gia tinh hinh kinh doanh cua

Cong ty.

Dfii hrqng nghien CU'U

Phong tai chinh kS toan cua Cong ty Cb phfin Nu&c giai khat ChuD'llg DuO'llg,

nghien cuu vS tinh hinh kinh doanh t�i Cong ty nam 2013.

1

CHUONG 1: LY LUAN CHUNG VE THUE THU NHAP DOANH NGHIEP VA . . .

KE TOAN TRUE THU NH!P DOANH NGHiiP

1.1 TONG QUAN VE THUE [l, pl2]

1.1.1 Khai ni�m

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nu6c theo lu�t dinh dS dap (mg nhu cdu chi tieu theo chuc nang cua Nha nu6c. Thu€ ra

dai, t6n t�i va phat triSn cung v6i sµ ra doi, tbn t�i va phat triSn cua Nha nu6c.

1.1.2 Cac nguyen tic ca ban cua vi�c tinh thu€

Nguyen tic tinh thu8 phg thm)c r.it 16n vao chinh sach cua m6i qu6c gia trong rung

thoi ky. Tuy nhien nhin chung, ch6 d9 thu6 cua cac qu6c gia tren th€ gi6i dµa tren

hhfrng nguyen tic sau day:

- Nguy en tic cong binh .

- Nguyen tic trung l�p

- Nguyen tiic d8 hiSu

- Nguyen tic kha nh�n

- Nguyen tiic hi�u qua

1.1.3 Cac y6u t6 d.u thanh si\c thuS

•!• Ten gQi cua siic thu6: N6i Ien d6i tuqng tinh thu€ ho�c n9i dung chu y6u cua s�c

thu6 d6.

•!• B6i tm:;mg n()p thu6, d6i tuqng khong thu{>c di�n n(>p thu6: Xac dinh ro ca nhan,

tb chtrc co tu each ca nhan phai ths hi�n vi�c khai bao ho�c khong phai ths hi�n khai

bao n(>p thu6 theo quySt dinh cua sic thu6 d6.

•!• B6i tugng tinh thuS: Ch!ng h�n nlm d6i tugng tfnh thus GTGT la s6 tiSn ban

hang, d6i tuqng tfnh thus thu nh�p doanh nghi�p la thu nh�p chiu thu8.

•!• Thu€ su.it - muc thus biSu thu6: G6m thu6 suit nhftt dinh, thu6 sufit luy ti6n,

mu� thu6 nhfit dinh, bang tbng hqp cac thu€ su.it ho�c muc thu6 nhfit djnh cua m9t

sic thu6.

Thul. sudt nhdt ilfnh: muc thu6 suilt ap dvng cho m9t d6i tuqng nhfit djnh.

Thul. sudt luy tdn: d6i tuqng tinh thu6 cang cao phai chiu thu6 su.it lily ti6n cao

han.

2

Mfrc thui nhdi tljnh: ty l� d<)ng vien dugc tinh va quy dinh thanh 1rn)t mtrc thu8

tuy�t d5i.

Bi€u thui: bang t6ng hqp cac thu8 sufit ho�c cac mCrc thu8 nhfit dinh trong m9t s&c

thue.

•!• Ch8 d<) miSn giam thuS: Thm'mg trong mQt s�c thu8 deu c6 quy dinh ch8 di;>

miSn, giam thu8, g6m cac truang hqp duqc xet mien, giam, dieu ki9n va thu t\lC d8

duqc xet, mtrc d¢ duqc xet va thAm quyen cua tung dp vs vi¢c xet mi�n giam thue.

•!• Nghia V\l va trach nhi9m cua nguai chiu thu8: Bao g6m trach nhi9m ve khai bao

ban dAu, giu s6 sach k:8 toan, chung tu, boa don Imai bao tai li¢u ve d6i tuqng tinh

thu8, cung c§p tai li¢u theo yeu cAu cua CO' quan thu8, n<)p thuS dung va du, kip thai

theo quy dinh cua ca quan thu8.

•!• Thu tµc rn)p thu8: Quy djnh vi�c m}p thuS can cu theo l�nh thu ngan (hoi,ic

thong bao thu thuS), s6 phai nt)p, thai gian n(>p thu8 va noi n(>p thue. Thl'.1 ti,1c thu n<)p

thu8 la can CU' phap ly d8 thµc hi�n dung diin Vi�C nt)p thuS dung, OU, kip thoi Va la ca

s& phap ly d8 xu ly d5i v&i nhung truang hqp n<)p ch�m tiSn thu8.

1.1.4 Phan 10<;1.i thu8.

ve plmang di9n hanh chfnh va quan tri thus, as de dang trong vi¢c quan ly cac h& sa

thm)c d5i tuqng n9p thu8 va quan ly thu thu8 ciing nlm tuy thu(>c vao yeu c§u cua vi9c

xem xet, danh gia, phan tich vil phan lo<;1.i cac s�c thu8, thong tlmang thu8 duqc phan

lo.;ii theo hai tieu thtrc sau:

•!• Can ctr vao d6i tuqng nc}p thu8 va d6i tuqng chiu thu8: thu8 duqc phan thanh

thus tn,rc thu va thu8 gian thu.

Thu€ tqrc thu: la nhung s�c thuS nha nuoc thu trµc ti8p nai nguai chiu thuS ( d5i

tuqng rn)p thuS) chiing h<;1.n nhu thuS thu nh�p doanh nghi¢p tinh tren thu nh�p chiu

thu8 thµc hi¢n duqc do ho<;1.t d9ng san xuAt, kinh doanh; thu8 thu nh�p ca nhan; thu8

man bai; thu8 nha ddt; thus SU d1,mg ddt nong nghi�p ....

Thu€ gian th�: la m(>t hinh thtrc thu thu8 gian ti8p qua m9t nguai khac hay, n6i

khac di, nguai chju thus la nguai tieu dung, nhung s6 thu8 d6 duqc thu qua cac ca

nhan hay cac t6 chuc kinh t8 ho<;1.t d<)ng kinh doanh, san xuAt hay cung cdp dich vµ,

thong qua vi�c ctanh thus vao san phAm, hang hoa hay cac djch Yl.l thµc hi�n, thi dµ

nhu thu8 gia tri gia tang, thu8 tieu thµ d�c bi¢t, thu8 tai nguyen.

3