TRƯỜNG ĐẠI HỌC CÔNG NGHIỆP TP.HCM KHOA KINH TẾ - CƠ SỞ THANH HÓA  KHOÁ LUẬN TỐT NGHIỆP ĐỀ TÀI : HOÀN THIỆN CÔNG TÁC KẾ TOÁN THUẾ GIÁ TRỊ GIA TĂNG TẠI CÔNG TY CỔ PHẦN MÍA ĐƯỜNG NÔNG CỐNG Giảng viên hướng dẫn: Th.s NGUYỄN THỊ HUYỀN Sinh viên thực hiện: TRỊNH THỊ YẾN MSSV: 11016333 Lớp: DHKT7BTH THANH HÓA – NĂM 2015   LỜI CẢM ƠN Để hoàn thành thật tốt bài khóa luận của mình, trước hết, em xin gửi lời chân thành cảm ơn nhất đến quý thầy cô trường ĐH Công Nghiệp TP.HCM nói chung và quý thầy cô trong khoa kinh tế nói riêng đã dạy dỗ, truyền đạt những kiến thức quý báu cho em trong suốt bốn năm học tập và rèn luyện tại trường. Em xin gửi lời cảm ơn sâu sắc nhất đến cô Nguyễn Thị Huyền, người đã dạy dỗ, truyền đạt kiến thức cho em và nhiệt tình hướng dẫn, giúp đỡ em thực hiện bài khóa luận này. Em xin gửi lời cảm ơn chân thành nhất đến Ban lãnh đạo và các anh, chị phòng Kế toán – Tài chính của công ty cổ phần mía đường Nông Cống đã tạo điều kiện thuận lợi cho chúng em được thực tập tại công ty, được tiếp xúc thực tế, giải đáp thắc mắc, cung cấp số liệu, giúp chúng em có thêm hiểu biết về công tác kế toán trong suốt quá trình thực tập. Với vốn kiến thức hạn hẹp và thời gian thực tập tại công ty có hạn nên không tránh được những thiếu sót trong bài khóa luận tốt nghiệp này. Em rất mong nhận được những ý kiến đóng góp, phê bình của quý thầy cô và các anh chị trong phòng Kế toán – Tài chính công ty cổ phần mía đường Nông Cống. Đó sẽ là hành trang quý giá giúp em hoàn thiện kiến thức của mình sau này. 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E45-.->?>?[.H:L-:>?>?E Y#Y#2.->?>?G ?Q\;6+X6QZM;J"+6/I >]!+X^/I ?+X/I _ !/ /6<1!*D;+X/ 4?Q'F*X\, &/ Y#^?Q'F*X\, &// 8?Q'F*X)-./4 Y#^Q'F*X)-./4 8NV)-.S2?Q6+X/8 O5-\,,$D;+X\;<*I`I//8 a,^5-\,.2F,$)S.;D;+X;.2IbI//O a,^5-\,.2F,$)S.;D;+X;.2IbI//O E?VVL!c;F->?>?\;<*I`I//E a,^?VVL!c;?-]"1"]\;<*/E a,^?VVL!c;?-]"1"]\;<*/E ?L:2+)-.->?>?2+XQZ*M;J"+6/G B*1R;+X/G 6K%S/G YQ%S/G 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Y#Y#2.->?>?Z1./ Y#Y#2.->?>?Z:;O Y#Y#2.->?>?Z:;O E45-.->?>?[.H:L-:>?>?E Y#Y#2.->?>?G Y#Y#2.->?>?G ?Q\;6+X6QZM;J"+6/I >]!+X^/I ?+X/I _ !/ /6<1!*D;+X/ 4?Q'F*X\, &/ Y#^?Q'F*X\, &// Y#^?Q'F*X\, &// 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Cống được tìm hiểu thực tiễn công tác kế toán tại công ty, đi sâu nghiên cứu công tác kế toán thuế mà cụ thể là thuế GTGT và nhằm giải quyết các sai sót, hạn chế trong kế toán thuế GTGT em đã chọn đề tài “Hoàn thiện công tác thuế GTGT tại công ty cổ phần mía đường Nông Cống cho bài khóa luận của mình 1.2 Mục tiêu nghiên cứu Tìm hiểu thực trạng công tác kế toán thuế. .. chứng từ sổ sách kế toán, sổ chi tiết, sổ tổng hợp liên quan đến thuế GTGT tại Công ty cổ phần mía đường Nông Cống - Các thủ tục kế toán liên quan đến việc ghi nhận thuế GTGT 1.4.2 Phạm vị nghiên cứu - Về nội dung: Nghiên cứu thực trạng công tác kế toán thuế GTGT tại Công ty cổ phần mía đường Nông Cống - Về không gian: Đề tài được nghiên cứu tại công ty cổ phần mía đường Nông Cống, địa chỉ tại: Xã Thăng... kế toán thuế giá trị gia tăng tại Công ty cổ phần mía đường Nông Cống từ đó đưa ra một số giải pháp nhằm hoàn thiện công tác kế toán thuế GTGT trong thời gian tới Vì thời gian thực tập có hạn nên em đã lựa trọn đi sâu vào thực hiện các vấn đề sau: - Nghiên cứu và hệ thống hoá cơ sở lý luận về kế toán thuế GTGT - Tìm hiểu thực trạng kế toán thuế GTGT tại công ty cổ phần mía đường Nông Cống - Qua quá... Huyền Chương 2: Cơ sở lí luận về thuế GTGT Chương 3: Thực trạng công tác kế toán thuế GTGT tại Công ty cổ phần mía đường Nông Cống Chương 4: Giải pháp hoàn thiện công tác kế toán thuế GTGT tại Công ty cổ phần mía đường Nông Cống Sinh viên thực hiện: Trịnh Thị Yến – Lớp: DHKT7BTH Trang 5 Chương 2: Cơ sở lý luận về thuế GTGT Huyền GVHD: Th.s Nguyễn Thị CHƯƠNG 2 CƠ SỞ LÝ LUẬN VỀ THUẾ GTGT TRONG DOANH NGHIỆP... hiện nghĩa vụ nộp thuế GTGT qua 3 năm 2012- 2014 .48 Bảng 3.2: Tình hình thực hiện nghĩa vụ Thuế với Nhà Nước qua 3 năm .48 3.2 Thực trạng công tác kế toán thuế GTGT tại công ty cổ phần mía đường Nông Cống 49 3.2 Thực trạng công tác kế toán thuế GTGT tại công ty cổ phần mía đường Nông Cống 49 3.2.1 Đặc điểm hàng hóa công ty .49 3.2.1 Đặc điểm hàng hóa công ty .49... 3.2.4 Quy trình kế toán 50 3.2.4 Quy trình kế toán 50 3.2.5 Hạch toán kế toán thuế GTGT được khấu trừ tại công ty cổ phần mía đường Nông Cống 50 3.2.5 Hạch toán kế toán thuế GTGT được khấu trừ tại công ty cổ phần mía đường Nông Cống 50 3.2.5.1 Qúa trình luân chuyển chứng từ 50 3.2.5.1 Qúa trình luân chuyển chứng từ 50 3.2.5.2 Hạch toán thuế GTGT đầu vào... ghi tờ trong khai thuế 01/GTGT khấu trừ: 88 3.2.6.2 Giải trình các chỉ tiêu ghi tờ trong khai thuế 01/GTGT khấu trừ: 88 3.2.6.3 Nộp tờ khai thuế GTGT 92 3.2.6.3 Nộp tờ khai thuế GTGT 92 3.2.7 Nộp thuế, hoàn thuế GTGT tại công ty cổ phần mía đường Nông Cống 97 3.2.7 Nộp thuế, hoàn thuế GTGT tại công ty cổ phần mía đường Nông Cống 97 3.2.7.1 Nộp thuế GTGT ... gia tăng của hàng hoá đó, không bao gồm khoản lãi trả góp, lãi trả chậm + Đối với gia công hàng hoá là giá gia công chưa có thuế giá trị gia tăng + Đối với hoạt động xây dựng, lắp đặt là giá trị công trình, hạng mục công trình hay phần công việc thực hiện bàn giao chưa có thuế giá trị gia tăng Trường hợp xây dựng, lắp đặt không bao thầu nguyên vật liệu, máy móc, thiết bị thì giá tính thuế là giá trị. .. thanh toán ghi giá thanh toán là giá đã có thuế giá trị gia tăng thì giá tính thuế được xác định theo công thức sau: Giá chưa có thuế giá trị gia tăng 2.3.2 Thuế suất thuế GTGT = Giá thanh toán 1 + thuế suất của hàng hoá, dịch vụ(%) Theo thông tư 219/2013/TT-BTC ban hành ngày 31 tháng 12 năm 2014 quy định thuế suất thuế GTGT cho các mặt hàng theo 3 mức thuế suất: 0%, 5%, 10% Cụ thể như sau: * Thuế suất... chứng từ ban hành ngày 31 tháng 3 năm 2014 2.2 Lý luận chung về thuế giá trị gia tăng ( GTGT) 2.2.1 Khái niệm, đặc điểm và vai trò của thuế GTGT a Khái niệm giá trị gia tăng và Thuế giá trị gia tăng Sinh viên thực hiện: Trịnh Thị Yến – Lớp: DHKT7BTH Trang 6 Chương 2: Cơ sở lý luận về thuế GTGT Huyền GVHD: Th.s Nguyễn Thị Giá trị gia tăng là khoản giá trị mới tăng thêm của hàng hóa dịch vụ phát sinh trong . ĐẠI HỌC CÔNG NGHIỆP TP.HCM KHOA KINH TẾ - CƠ SỞ THANH HÓA  KHOÁ LUẬN TỐT NGHIỆP ĐỀ TÀI : HOÀN THIỆN CÔNG TÁC KẾ TOÁN THUẾ GIÁ TRỊ GIA TĂNG TẠI CÔNG TY CỔ PHẦN MÍA ĐƯỜNG NÔNG CỐNG Giảng. công tác kế toán thuế giá trị gia tăng tại Công ty cổ phần mía đường Nông Cống từ đó đưa ra một số giải pháp nhằm hoàn thiện công tác kế toán thuế GTGT trong thời gian tới. Vì thời gian thực tập. sau quá trình thực tập tại Công ty cổ phần mía đường Nông Cống được tìm hiểu thực tiễn công tác kế toán tại công ty, đi sâu nghiên cứu công tác kế toán thuế mà cụ thể là thuế GTGT và nhằm giải