Xem 1-20 trên 216 kết quả Income tax
  • Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10; The National Assembly promulgates the Law on Personal Income Tax. Chapter I GENERAL PROVISIONS Article 1. Scope of regulation This Law provides for personal income taxpayers, taxable incomes, incomes eligible for personal income tax exemption or reduction, and personal income tax bases. Article 2. Taxpayers 1.

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  • We ignored income taxes in this chapter for two reasons. First, many organizations do not pay income taxes. Not-for-profit organizations, such as hospitals and charitable foundations, and governmental agencies are exempt from income taxes. Second, capital budgeting is complex and is best absorbed in small doses. Now that we have a solid foundation in the concepts of present value and discounting, we can explore the effects of income taxes on capital budgeting decisions

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC) in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).

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  • SIC Interpretation 21: Income taxes - Recovery of revalued non-depreciable assets. This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-21 Income taxes - Recovery of revalued non-depreciable assets was developed by the Standing Interpretations Committee and issued in July 2000.

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  • SIC Interpretation 25: Income taxes - Changes in the tax status of an entity or its shareholders. This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-25 Income taxes - Changes in the tax status of an entity or its shareholders was developed by the Standing Interpretations Committee and issued in July 2000.

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  • Chapter 13 - Income tax reporting. After studying this chapter you will be able to understand: The different objectives underlying income determination for financial reporting (book) purposes versus tax purposes; the distinction between temporary (timing) and permanent differences, the items that cause these differences, and how each affects book income versus taxable income; the distortions created when the deferred tax effects of temporary differences are ignored;...

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  • In this chapter we explore the financial accounting and reporting standards for the effect of income taxes. The discussion defines and illustrates temporary differences, which are the basis for recognizing deferred tax assets and deferred tax liabilities, as well as permanent differences, which have no deferred tax consequences. You will learn how to adjust deferred tax assets and deferred tax liabilities when tax laws or rates change. We also discuss accounting for operating loss carrybacks and carrryforwards and intraperiod tax allocation.

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  • Temporary difference: a difference between the carrying amount of an asset or liability and its tax base. ─ Taxable temporary difference: a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled. ─ Deductible temporary difference: a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled.

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  • This chapter discuss basic principles of income taxes and determine your filing status; describe the sources of gross income and adjustments to income, differentiate between standard and itemized deductions and exemptions, and calculate taxable income; prepare a basic tax return using the appropriate tax forms and rate schedules; explain who needs to pay estimated taxes, when to file or amend your return, and how to handle an audit.

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  • This chapter includes contents: Define the comprehensive income tax base, discuss the international principles of taxing income, discuss the reasons why the personal income tax base differs from the comprehensive income tax base, explain what a progressive personal income tax is and how progressiveness is achieved,...

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  • After studying this chapter you will be able to: Explain the rudiments of how taxes work, describe the concepts of horizontal and vertical equity and how they apply to the issue of taxation, summarize the trade-off that exists between simplicity and horizontal equity when people are making tax policy, describe how taxes can alter the incentives of people to work and save, list examples of where taxes are used to motivate socially desirable outcomes.

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  • CIRCULAR No. 84/2008/TT-BTC OF SEPTEMBER 30, 2008, GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON PERSONAL INCOME TAX AND GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 100/2008/ND-CP OF SEPTEMBER 8, 2008, DETAILING A NUMBER OF ARTICLES OF THE LAW ON PERSONAL INCOME TAX

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  • Tuyển tập báo cáo các nghiên cứu khoa học quốc tế ngành y học dành cho các bạn tham khảo đề tài: The personal and national costs of mental health conditions: impacts on income, taxes, government support payments due to lost labour force participation

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  • This year, lawmakers in Rhode Island have introduced a number of bills that would return various degrees of progressivity to the state’s income tax. Under the personal income tax overhaul enacted in 2010, the number of tax brackets was reduced from five to three and the top four rates were replaced with two lower rates, so that today income between $0 and $55,000 is taxed at 3.75 percent, between $55,000 and $125,000 at 4.75 percent, and $125,000 and above at 5.9 percent. The proposals that have been introduced all add a fourth bracket and a higher tax rate in...

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  • Chapter 13 - Income taxes. This chapter describe the differences between accounting profit and taxable income, and define key terms, including deferred tax assets, deferred tax liabilities, valuation allowance, taxes payable, and income tax expense; explain how deferred tax liabilities and assets are created and the factors that determine how a company’s deferred tax liabilities and assets should be treated for the purposes of financial analysis; calculate the tax base of a company’s assets and liabilities;…

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  • Chapter 7 - Consolidated financial statements – Ownership patterns and income taxes. This chapter concludes coverage of the accounting for business combinations by analyzing two additional aspects of consolidated financial statements.

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  • Chapter 13C - Income taxes in capital budgeting decisions. We ignored income taxes in this chapter for two reasons. First, many organizations do not pay income taxes. Not-for-profit organizations, such as hospitals and charitable foundations, and governmental agencies are exempt from income taxes. Second, capital budgeting is complex and is best absorbed in small doses. Now that we have a solid foundation in the concepts of present value and discounting, we can explore the effects of income taxes on capital budgeting decisions.

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  • In this chapter, students will be able to understand: How can a negative income tax solve the “welfare mess”? Could the rich become richer in the 1980’s and other income groups also become better off? What is the effect on labor markets of laws that protect women from jobs deemed “too strenuous” or “too dangerous”?,...

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  • Chapter 16 - Accounting for income taxes. In this chapter we explore the financial accounting and reporting standards for the effects of income taxes. The discussion defines and illustrates temporary differences, which are the basis for recognizing deferred tax assets and deferred tax liabilities, as well as non-temporary differences, which have no deferred tax consequences.

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  • Chapter 7 - Consolidated financial statements - ownership patterns and income taxes. This chapter concludes coverage of the accounting for business combinations by analyzing two additional aspects of consolidated financial statements.

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