Thực trạng công tác kế toán thuế giá trị gia tăng tại công ty cổ phần phát triển thương mại thái nguyên

LỜI MỞ ĐẦU
1. Tính cấp thiết của đề tài

 !"#$% &"$'()*
+,-'"./!01+
23-.4 *+56'7".
''8'75('%!05
)-'69:+
%;4<%=>?@0@86)A=:-
(&!! @)
BC-#DAEFAGE88G84H
'?'7-I@8'78,)955
BJK+"#'?J
-69)A!%. BC8'
.4 08'(8+"7J-
'%(8.')L':-BC
')9(858B,B
)BC?MN%.OJPJ
0+'JQB(5I'RSJ0TU
0-0J.4 :03(8)SJ=:-
5BC5(+,!VB
+:-)
WBC8,'CXYYY25!
0K)L'5Z:BC[5!
\'I!02% -0+.
*$9523-0-0J
)-(]0:^_!0:<`
:G'NB9\B!0
= !Z:BC[.I(&!N)
9:&I@"# !-'"=
:+-SQ@N9-(G<8

#!R+0'BC+-SQ
@N9-(T'05:=)
2. Mục tiêu nghiên cứu
9(&+'0'%''
aa+-SQ@N9-(]56
JI?.;6'7".+
0'aa+-)
3. Đối tượng nghiên cứu
S+0'aa+-Q@N
-()
4. Phạm vi nghiên cứu
4.1 Phạm vi về nội dung
9(&+0'+-Q@
N9-()
4.2 Phạm vi về thời gian
9(&0b0'%''aa'CcdXX#
6''XcCcdXX)
4.3 Phạm vi về không gian
+-SQ@N9-()eB\O$
fdYUeZN9#g-Uhi'AC,U$
9-()
5. Phương pháp nghiên cứu
 Phương pháp thu thập số liệu
jk8,N"N!):
75l)
 Phương pháp phân tích số liệu
jk8,N$0(#'#N''
6J\(?0b)
 Phương pháp hạch toán kế toán
 Phương pháp chứng từ:ZN+0!

%$I'0',;,
,0B'<'7,C&6'QQI
0')
 Phương pháp đối ứng tài khoản:ZN+
0"=:m'.$"=0
8'G'$"7%7&I.'m7,0
)
 Phương pháp tổng hợp và cân đối kế toán:ZN8
%.%5J QIJ 6$-!+
!==.$0".08'n
 Phương pháp ghi sổ kép:ZN.%
$I0'G'7,0'$"7
?2%;'%(9I%(S5?0'.("
6. Kết cấu khóa luận
98%05:%@JO
Phần 1: Lý luận chung về thuế giá trị gia tăng và kế toán thuế giá
trị gia tăng trong các doanh nghiệp sản xuất kinh doanh
Phần 2: Thực trạng công tác kế toán thuế giá trị gia tăng tại công
ty Cổ phần phát triển thương mại Thái Nguyên
Phần 3: Đánh giá và kết luận
PHẦN 1
LÝ LUẬN CHUNG VỀ THUẾ GIÁ TRỊ GIA TĂNG VÀ KẾ TOÁN
THUẾ GIÁ TRỊ GIA TĂNG TRONG DOANH NGHIỆP SẢN XUẤT
KINH DOANH
1.1 Những vấn đề chung về thuế giá trị gia tăng
1.1.1 Khái niệm về thuế giá trị gia tăng
aBC@BC(.358B
,8'N*.4 %N'-(:7+
-58B,''B2C(F%;Q
B58B,%]FoHQB5'

%H)Qaa* .'%;B5
-(8)
BCJ(@BC(.
358B,'"=.4 +(
8)Q$aaI* .'%;$aa
J('(8$)pXUe!cq
1.1.2 Đặc điểm, vai trò của thuế giá trị gia tăng
 Đặc điểm
o aaI#aa= \(@C
("m06"=jrWLQ$I"m
06%;J$J(%(8$)
aa'&'9j99
jrWL'8B,%B!(8)
e`(8.'9j99=aa<
;'%'8B,(jrWL'8B,`
-'9j99'(8)
oaa'5J:'%7*0JO
& aa0+B.*%*0".08'
0+.-$J.4 \N
@-$I('% iiLA)
&aa0+%B.*%*"=Q&6
"=.4 08'Q$* .'+
%;$J(%*'$)oaa5J
 (!N%.0+76',(0-0J'M
jrWL'8B,(8G'!,0+6-
&'74G4VM!5 (7
!)
oJ('8B,(0+.64G4V6J
!JI/I70'.J'7"./N
$8s8N')

oaa5J <Qt7%*=$IB
(8'<Q"$)i-50
aa'.3'8B,(,'0.
':03)SK'8B,',J4 03
0+87aa)
oaa5J [-'':)aa'
58B,((858B,..
0'.50+6%7:'- !.. 
)9:-'?$..':=
'5:'N=u7- NI)
 Vai trò
oaa\J(@BC(0+M(
5@0-0JQ&6%v$@jrWL
6'C  I.3I!0
.4 'G'NBIB
04<)
oaa"#96)wA7
9aa7-u#QB0'.cdocxy'Q
]J7J)
o  W-  0J  4   03  iiLA  +  "    8,       dy
8'74 03'8B,0+?0+.B
aa*064 03KI''%$@'<*
06(58,.J.3C0.
C!iiLA4 03(B"$)
o23-7'0'zk8,'N&]
'"6)97$&]$=aa0+
\2''969K20'
'8'7){(50aaK
N*'7$$'0
1.1.3 Ưu nhược điểm của thuế GTGT

 Ưu điểm chủ yếu của thuế GTGT:
oI7I(F7IH
I!0.4 5G'NBK)
oaa''(8I8,<$
#Q&65(8jhii'MI&8B,
(5'I'9j99)
oJ(%'M8B,(0+.64G4V
6J!JI/I70'.J'7Q&
"./N$8s8N')
oI'$4 03(558,.J
3-4 03'!07'4 035:
I(B"$)
oaa0I:03C$$:
0358,J%.'7.4 08'B)
o'!07:I'7$ 7".')A7
0 ]aaI7C&(ie'<23-
.Kv%4 ie8'2'
%0D,I=+?%
$:)w06%|4 $:(8
0+@Kvie=$#0+K43-70 ])-
:-*06%|$BC(0+$
*06-0+!)
oA70 ]<*@'K58,0-0J7
5-(+'.4 J@D%B
.3)
 Nhược điểm chủ yếu của thuế GTGT
oSJ!"./aa $0V)e7$
aa+VieQ0'.t
%)(0+. .N*jrWL]
#@0!$+-)L'5@

7aa!.k8,-J%.'.
$ 7"."./I:I)9
0+G'8t"./M`8s43-=.'
!N(I)
oaa5J ((85:'- 
.$J}')\7(
"aa5: N\7($
5:'0+.%.'-(@+%;'J
(?~')
oa?J:aa[5?I 
")aa(@BC($$
8B,F,,k?-'+78B,0'
#H0 ]aa'I/n
oaa5 J: ')e[5
I'!8|'0+:JI!0
%@-!0B!@0
)
1.1.4 Đối tượng chịu thuế GTGT
Z58B,k8,'.4 08'(8*
A79]$I"-Be!xZ:aa$
Xf•cdd€•giXc57]-dXdXCcddY)pXUe!fq
1.1.5 Đối tượng không chịu thuế GTGT pXUe!xq
G'"-B,+$d••cdXc•o{S-XX
dXCcdXc=5c•5.30+87BaaO
X)j.3#C+-.+%D
%.30'M\"N+Q&
6.4 %D%*06:03)
c)j.3$:+$6-%'&$'
$6-$$8B+:78-!)
f)(z-%] z'V0(N,,

.4 +7z8B,'.3+7)
‚)j.3$I.4 ]%$v($
$o$)
x)9**?98'9%'()
•)S-"-!k8, 
ƒ){.'6#%.'#%.':+%.'
6-%.')
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8B,J%''Q< I0bI
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0G'"-B:)
Y)LB,-8B,2-%'8B,0%7?%7
K%7':+)
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N=SJ)
XX)LB,,,+!7'$0
86z8-=2'+(6-4$
+z8B,s)
Xc)L-k?46-8%;$55686
$7I6'$+=C57:+=
,,+N*@*'$IJ4<)
Xf)L-#8-!G'"-B:)
X‚)h5-!-!=%;$6
)
Xx)r %.:03%'J%.-(
JB'0''=C%.:0'
#U0}:%;?86$.J-(
-!Q0.88%C'M1=8?7
7kz!)
X•)A:-0+%;4G%/4G7)

Xƒ)…-5%B:''.4 I
@:03k8,''(&0'#
+7z-5%B,-N7:.
-(8:''.4 I@:
03'=0C8Kv8@0J$z
%-80'-''.4 I@
:03'.$B8'7('k8,
'.4 08''()
X€)A[0J0J-(8,,"$K)
XY)i5:03'I7I6'7I
0+'z"M'N"Q&JBQ&
JBo4<Q&JB4<U!7Q&4<Q
&4<U!7NB[686z"%"M'
6A79G'&"-BSJz8Q&
6'G'(3s]''zG'
'(3/s)
i58B,%'Q&6'Q&"$
7I6'(I0+''A79)
cd)i5-03"."<QA79z:
034 03z4 03:03z-(7:03
.4 +54 03G'I.4 z+4 
030/0%('z58B,I%?
'0"?0")
cX)S-'+7G'"-BZ:-'+
7z-I"-!*?J7G'"-BZ:*?J
7z@!-J)
cc)A:038vI.3
}7&-.30)
cf)j.34 03-(0'.0%
G'"-BSJ)

c‚)j.36'8-'%:N
%7z4GC8,,-(80':)
cx)i58B,608'5&:%="6
 N&N$8,$Q&8'
7')
c•)S58B,O
Hi'%s*k%sG'"-
BSJ)
%Hi8?"$8'N"8?"$%)
HS'5J7J9G':!J
7J)
8H†%'=:Q8'NB"$K7$
+=I@%;$6)
1.1.6 Căn cứ và phương pháp tính thuế
 Căn cứ tính thuế
SC&JBCI"-BN„„:
aaI8‡N„„+$d••cdXc•o{S
-XXdXCcdXc{S)SC&JJ
 )pfUXfq
 Giá tính thuế
X)aJI"-BO
He$58B,8'N*.4 08'%
%5BC)e$58B,B(,
M%7%<5(,M%75B
CzpfUXfq
%He$5:03:k03
:03F5H(,M%7F5H)a:k
03I4BG'"-B!J:03)pfUX‚q
He$58B,8'Q(8%%M
'JBC58B,''M

NN'-zpfUX‚q
8He$''(.$!'(5B
Cz
I'(G'=&.!(]0b'M.
!('(=J!'(.]
0b'M.'(5BCz
I(-5%BN7:.'
''.4 I'(JI]
(..'')pfUXxq
He$5%G'N&.5.:J
G'%.@5BC550+
%'0'.<.5<.:zpfUXxq
GHe$+5+5BCz
He$'46-8DMB+=,
+=-@+77%'5BC)
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Giá thanh toán
1 + thuế suất của hàng hóa, dịch vụ
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9A79+%$8'4
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 Thuế suất
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-(0'.0"%)pXUe!€q
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30+87BBC
GH…'Nz+Nz86-!I

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 Phương pháp tính thuế
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 Đăng ký nộp thuế
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 Kê khai thuế
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0(0)IN*08'<k0'N"
5575!$7=N*0
8'.+%'N":0-'
05)I7=!\
'0G'
 Nộp thuế GTGT
e$IBaa57aa@-2
'9j99G'])
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"0+"-cdG')e$
608'G'&0'QB=(
+%'N""./608')SN
*08':035.aa5
:03G']@:03)
 Quyết toán thuế GTGT
W"-'74B$.CJ
'M]@CJ'M0 8&
'1,G'"-B:)
1.1.8 Khấu trừ, hoàn thuế GTGT
SC&N„„„:aa$Xf•cdd€•giXc70 ]
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 Khấu trừ thuế giá trị gia tăng đầu vào pXUe!Xcq
X)SN*08'BCG'N0 ]
I0 ]BC@'O
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0]5)
c)e!070 ]BC@'I"-BO
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BC*06:03z
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']58B,]@5B8N7z
He$58B,4 03'!07"-B
%0'.-.5I0/0%('!7%
+5&8B,5N%58B,&]
'"60."$54 03)
A7'!58B,4 038=&
'%]?58B,4 0358B,:
03.I-9I''"6)
 Hoàn thuế GTGT pXUe!Xfq

X)SN*08'BCG'N0 ]
I'BC'%(,*(5$
BC@'I0 ])
IN*08'<C0/BCG'
N0 ]58@''@5$
BC58B,'k8,'@
I0 ]5$K]C7*(
=I'BC)
c)SN*08''558B,4 035$
BC@'I0 ]]C7*(
=I'BCG')
f)SN*08'BCG'N0 ]
I'BC0-Q*?-Q8'
7:I .. 8&'
5$BC]'M$BC@'
I0 ])
‚)SN*08'5"-B'BCN"5
3"-!G'"-B:I'BC
G'!"$SK4<1A79()
1.2 Kế toán thuế GTGT
1.2.1 Hạch toán thuế GTGT theo phương pháp khấu trừ thuế
1.2.1.1 Hạch toán thuế GTGT đầu vào
  e'AE@'0'k8,0'.XffR
aaI0 ]T)0'.-8.$AE@'
I0 ]<0 ]KI0 ])
* Nguyên tắc hạch toán TK 133: pXdUXq
o0'.Xff\8,$N*08'$I
AEG'N0 ]0+8,$N*WL
$IG'NN*08'
0+87Baa)

oe$iiLA'8'.4 08'
iiLABaa0+Baa=N* 08'
.'(aa@'I0 ]aa@
'0+I0 ])
 I0+'(I=$AE@'I
''WXff)S$0=0'.4B$AEI0 ]
G'\7FyH?8'BAE'Q8'%)j$AE
@'0+I0 ]IJ'$ii%'0=)
 I$AE0+I0 ]5B=J'
$%'0=N&8''0=$KI
J'$%0=0')
oIN*WLiiLA8''.4 
08'iiLA$I0+BAE'M8''
.4 08'iiLABAEG'N
8''78'M8''C52
II.%;0J0=$AE@'
0+I0 ]0+''WXff)j$AE@'
0+I0 ]IJ'B:iijSeLA
')
oIiiLA'I8ieSMFG
%7V:.)))H'<5AE=N*
WLIC&'iiLA'<54B0+5
aa@'I0 ]G'NJI"
BeXd,„@{+$€Y••{S)
oIN*.4 %-(7+6
-."%.4 %0+5ie
C&'{.0(ii+6-.J$AE@'
I0 ]G'\7FyHJ(Bii'G'"B'
aa)
oAE@'''=I0(00 ]0

4BAE.5)
 9$AE@'I0 ]N$AE@=\
0 ]AE@'%;$AE@5$AE@'
KI0 ]'0=J'MI4V'G'
"B)
* Kết cấu và nội dung phản ánh của TK 133. pXdUX%q
WXff5cW c)
oWXffXOAEI0 ]iiLA)0'.-8.
aa@'I0 ]:iiLA'8'
.4 08'iiLABAEG'N0 ])
oWXffcOAEI0 ]jSe)0'.-8.
aa@'"=@DjSe8''
.4 08'iiLABAEG'N0 ])
W 8.O
o{(9IOj$AE@'I0 ])
o{(S5O
• j$AE@'<I0 ])
• W-$AE@'0+I0 ])
• j$AE@'<')
oj$8%(9IOj$AE@'KI0 ]I'
9j99'.)
* Phương pháp hạch toán tổng hợp VAT đầu vào:pXXq
…58B,'O
oW:ii8''jroWL58B,
BAEG'N0 ]C&'5Naa
S("0'.B:ii:0'G'
%'5AE@'J:-%$
4(0'%<)))]N!L9O
9IWXxco9-(7:7)
9IWXxfoS+,8,,)

9IWXx•oi5)
9IW•XXo…)
9IWXffoaaI0 ]FAE@'I0 ]H
)))
S5WXXXXXcffX)))OQ')
oW:ii8''jroWL58B,
0+BAE'M8''78'C
52II.%;0J00'.
B:iiLA'%'Q$!.''
%F%'.AE@'0+I0 ]HJ
:-0'O
9IWXxco9-(7:7F5AE@'H
9IWXxfoS+,8,,F5AE@'H
9IWXx•oi5F5AE@'H
)))
S5WXXXXXcffX)))
oW:8B,8-'jroWL58B,
BAEG'N0 ]0'.
5AEAE@'Q'O
9IW•cX•cƒ•‚X•‚cc‚X)))F5AEH
9IWXffoaaI0 ]FAE@'H
S5WXXXXXcffX)))FQ'H
 '7,0 N.
.0'J'4B$!AEI
%.O
9IWffXXXXXXcOh..%'M$!I
S5WXxcXxf•XXO9AZSSLS)
S5WXffOAEI0 ]
oW5'%-F$IBAEG'
N0 ]H'0F0+":0'HO

9IW•fcOa$%F5AE@'H
9IWXffOAEI0 ]
S5WXXXXXcffX)))FQ'H
oe$:5!8'jroWL
58B,B0+Baa0+(
IO
9IWXxcXxfXx•
9IWXff
S5WXXXXXcffX)))
 S$0=0'J4BAE@'I0 ]0+
I0 ](N*6%QG'\78')j$@'I
J0 ]G'\7FyH?8'BAE'Q8'
'0=G'+&O
j$AE@
'I0 
]
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Q$AE@''
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L'B
AE'0b
Q8''0b
j$AE@
'0+
I0 ]
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Q$AE@''
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j$AE@

'I0 
]
 j0JI$AE@'I0 ]$AE@'
0+I0 ]0'O
• j$AE@'I0 ]'0=O
9IWfffXOAE.
S5WXffOAEI0 ]
• j$AE@'0+I0 ]'0=O
• j$AE@'0+I0 ]'0=J'aAi{'
0=0'O
9IW•fcOa$%
S5WXffOAEI0 ]
• j$AE@'0+I0 ]'0=J'aAi{0=
0'O
9IWX‚cOSJ.
S5WXffOAEI0 ]
 WJ$AE@'0+I0 ]'aAi{0=0
'O
9IW•fcOa$%
S5WX‚cOSJ.
…jSeO
oWjSeF0+"DMH8''jroWL
58B,BAEG'N0 ]0'.
BjSe'G'%'5AE@'
J:-%$8PF5HO
9IWcXXOjSe?=
9IWXffOAE@'I0 ]
S5WXXXXXcffX)
oWjSeF0+"DMH8''jroWL
58B,0+BAE'M8''78'

C52II.%;0J00'
.BjSe'%'Q$!.''
%F%'.AE@'HJ:-O
9IWcXXOjSe?=F5AEH
S5WXXXO!M
S5WXXcO!k6
S5WffXOh..'%
)))
oWjSeF."DMH8''jroWL
58B,BAEG'N0 ]0'.
BjSe'%'5AE@'J:
-F5HO
9IWc‚XXOrLS{8*8
9IWXffOAE@'I0 ]
S5WXXXXXcffX)))FQ'H
oWjSeF."DMH8''jroWL
58B,0+BAE'M8''78'
C52II.%;0J00'
.BjSe'%'Q$!.''
K%F%'.AE@'0+I0 ]HJ:
-O
9IWc‚XXOrLS{8*8F5AEH
S5WXXXXXcffX)))
oSI(0jSeDDM''
k8,=C&'$@0'.C$0
8''M0J<=jSe)
• aC$08'O
9IW‚X‚‚‚X‚fXc
S5W‚XXo9$08'
• aC"}2I<=jSeO

9IW‚fXcOg}2I
S5W‚fXfOg}2I<=jSe
o…jSe+"@rLS{C&'ieiiLAO
9IWc‚XcOrLS{8*8
9IWXffcOAEI0 ]
S5WXXXXXcffX)))FQ'H
oI..'%O
• W4 0'.'%O
9IWffXOh..'%
S5WXxcXxfXx•cXX)))
S5WXffOAEI0 ])
• I%.%;ii0C&'5N
aa55O
9IWXxcXxfXx•cXX)))
9IWXffOAE@'I0 ]
S5WffXOh..'%)
• I%.%;!O
9IWXXXO!M
9IWXXcO!k6
S5WffXOh..%
…5:03]'O
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Q$!.''%:03.
J:-O
9IWXxcXxfXx•)))
S5Wfffcffff
S5WXXXXXcffX)))
 e$AE:03O
• Iii:038''jroWL58B
,BAEG'N0 ]AE:03`I

0 ]O
9IWXffXOAEI0 ]
S5WfffXcOAE:03.
• Iii:038''jroWL58B,
0+BAE'M8''7N=8'
C52I)))I.%;0J0=AE.
:03F0+I0 ]HIJ'B
'O
9IWXxcXxfXx•
S5WfffXcoAE.
oW:03jSeF0+"DMH0'.B
jSe:03%'Q$!.''%
:03.J:-O
9IWcXXOjSe?=
S5WffffO4 :03
S5WXXXXXcffX)))
e$AE:03O
• 9jSe:038''jroWL58B,
BAEG'N0 ]=AE:03`
I0 ]O
9IWXffOAEI0 ]
S5WfffXcOAE:03.
• 9jSe:038''jroWL58B,
0+BAE'M8''7N=8
'C52I)))I.%;0J0=
AE.:03IJ'BjSe'F$
AE:030+I0 ]HO
9IWcXXOjSe?=
S5WfffXcOAE:03.
oW:03jSeF."DMH0'.B

jSe:03%'Q$!.''%
:03O
9IWc‚XXOrLS{8*8
S5WffffO4 :03
S5WXXXXXcffX)))
• e$AEjSe:03I0 ]'N
I:03jSeF0+"DMH)
• e$AEjSe:038''jroWL0+
BAE=AE.:03F0+I0 ]HO
9IWc‚XXOrLS{8*8
S5WfffXcOAE:03.)
1.2.1.2 Hạch toán thuế GTGT đầu ra
* Nguyên tắc hạch toán: pXdUcq
 e'AE@0'k8,WfffXoRaa
.T)0'.-8.$AE@$AE.
$AE<K.'9j99)
 e$Ik8,OWfffX8,'N*08'
$IAEG'N0 ]G'N
(aa)
* Kết cấu và nội dung phản ánh của TK 3331: pXdUcq
 Wk8,OWfffX5cW f)
oWfffXXoAE@OL.$AE@$AE
.<K.iijhLA(,)
oWfffXcoAE:03OL.$AE.
<K.:03)
 W 8.O
o{(9IO
• j$AE@'<0 ])
• j$AE<'9j99)
• j$AEI.]'$AE.)

• j$AE%%B.)
o{(S5O
• AE@O
• j$AE@.iiLA<(,)
• j$AE@.iiLA8'Q%Mk
8,%)
• j$AE.:'J:0)
• j$AE.5:03O
oj$8%(S5Oj$AEK.$0=)
oj$8%(9IOj$AE<]'9j99)