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B i t p 5 : C ng ty s n xu t r u ABC c h t ng s n xu t kinh
Bi tp : Cng ty sn xut ru ABC c ht ng sn xut kinh doanh trong thng nh sau:
Mua ru ca Cty sn xut lt vi gi cha thu GTGT lt pha ch thnh chai ru thuc ABC.
Mua chai ru tri cy ca Cty thng mi Y gi cha thu GTGT chai
Bn cho nh hng chai ru thuc ABC vi gi cha thu GTGT chai v chai ru tri cy vi gi cha thu GTGT dchai
Yu cu: Tnh thu TTB cng ty ABC phi np khi tiu th ru thuc ru tri cy
Ti liu b sung:
Thu sut thu TTB ru l ru tri cy v ru thuc
Thu sut thu nhp khu ru tri cy
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