Tax in Vietnam

The research objects are the Law on Enterprise Income Tax, the Law on Value-Added Tax, decrees and circulars guiding these laws. The methods used in this study are: Desk Research and Theoretical Research. Results of this study show that the legal framework of tax incentives for startups is incomplete. Besides, results of this study also show that the legal framework of tax incentives for startups still faces many limitations and problems, which requires the need to complete the law.

8p toduongg 24-08-2024 2 0   Download

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the characteristics of the audit committee affect tax avoidance differently.

16p toduongg 24-08-2024 2 0   Download

p 01-01-1970   Download

Social Commerce In Vietnam: A Legal Review the research focuses on the operation mechanism of social commerce, with a comparison with e-commerce exchanges. Accordingly, specific, effective and feasible management policies are recommended to promote development of such e-commerce services.

48p huyenhuyen0827 22-03-2022 19 5   Download

Systematize and develop theoretical issues on international tax cooperation; assess the reality of Vietnam's international tax cooperation activities in the period of 2012-2018 and its impact on Vietnam's tax administration.

32p trinhthamhodang8 20-10-2020 19 2   Download

Researching and proposing a number of solutions with scientific arguments and being suitable with Vietnamese reality, in order to enhance anti-transfer pricing in the management of corporate income tax in Vietnam in the coming time.

32p trinhthamhodang7 27-08-2020 50 3   Download

Based on the basic theoretical foundation and financial policies for the sustainable development of non-life insurance market; (limited to 6 types of policies, including: capital policies, reserve requirements, capital investment, solvency, taxes and policies for supporting agricultural insurance); the thesis provides a detailed analysis and assessesment of the positive impacts as well as the limitations of financial policies, the effects of those limitations on the sustainable development of Vietnam’s non-life insurance market and the causes of these problems.

27p cothumenhmong6 17-07-2020 47 3   Download

With the goal of improving tax administration efficiency of tax authorities, the thesis uses the concept of e-commerce in the narrow sense. Scope of the research object: The thesis focuses on researching tax administration for enterprises operating e-commerce. Scope of the study period: from 2012 to 2018 and focusing on the period from 2016 to 2018. Scope of the research space: Thesis of tax administration research on ecommerce on the whole scope.

26p cothumenhmong6 17-07-2020 36 1   Download

To investigate the relationship between accounting regulations and tax rules in Vietnam. To investigate the moderating effect of corporate tax activities and earning management on Book-tax differences of Vietnamese listed firms.; Analyzing the factors affecting the book-tax differences; proposing policy implications.

28p kequaidan6 15-07-2020 14 2   Download

The objective of this paper was to examine the impact of tax policy on social development in Vietnam. In particular, tax policy was measured through the ratio of the government’s tax revenue to gross domestic product - GDP (TAX), and social development is measured through unemployment (UNE). The research data were collected from the General Department of Taxation of Vietnam and the World Bank.

6p tozontozon 25-04-2020 20 2   Download

Recommendting a number of solutions to improve CIT policy and administration with scientific grounds and in line with the reality of CIT in Vietnam to improve the effectiveness of CIT policy and administration, make sure that CIT mobilize revenue for the state budget and help regulate and promote Vietnam’s socio-economic development during 2020 -2025 with vision to 2030.

26p enzoenzo 05-01-2020 55 8   Download

Proposing a number of solutions to improve tax administration of tax authorities for e-commerce activities in accordance with the practice of e-commerce development in Vietnam in the period to 2025, vision to 2030.

26p enzoenzo 05-01-2020 31 5   Download

The thesis provides theoretical findings that the application of carbon taxation has the negative effect that lowering the investment level of the firm, however, at the same time, it also has the positive effect of restricting investors with low technology level and encouraging investors with higher technology level at the same carbon tax rate. Thus, if the carbon tax is used as a regulatory tool, the government may develop policies that will encourage high-tech investors leading to the higher quality of foreign investment in Vietnam.

125p dungmaithuy 18-09-2019 16 1   Download

The thesis provides theoretical findings that the application of carbon taxation has the negative effect that lowering the investment level of the firm, however, at the same time, it also has the positive effect of restricting investors with low technology level and encouraging investors with higher technology level at the same carbon tax rate. Thus, if the carbon tax is used as a regulatory tool, the government may develop policies that will encourage high-tech investors leading to the higher quality of foreign investment in Vietnam.

20p dungmaithuy 18-09-2019 21 2   Download

Determinant of the factors influencing tax compliance of enterprises in Dong Nai province. Vietnam tax industry has carried out a new tax management mechanism which is tax self-declaration and self-payment. With this mechanism, tax payers self-declare their taxes, self-calculate their tax payables and self-pay their taxation to the state budget.

17p tranminhluanluan 26-05-2018 51 1   Download

Dành cơ quan thuế ghi CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc Mẫu số: Form No: 06-ĐK-TCT For tax office only Ngày nhận tờ khai: Date of receive TỜ KHAI ĐĂNG KÝ THUẾ TAX REGISTRATION FORM MÃ SỐ THUẾ TAX IDENTIFICATION NUMBER Dành cho cơ quan thuế ghi For tax office only DÙNG CHO CÁC CƠ QUAN NGOẠI GIAO, CƠ QUAN LÃNH SỰ, CƠ QUAN ĐẠI DIỆN TỔ CHỨC QUỐC TẾ Use for diplomatic, consulate, international organization 1. Tên cơ quan đại diện Name of Mission 2. Trụ sở tại Việt Nam Address in Vietnam 2a. Số nhà, đường phố, thôn xóm: Number,...

3p thoigiandau 09-11-2012 200 7   Download

For queries relating to this Invoice, please contact: 220 - FOREST AND ECOSYSTEM SCIENCE PAMELA A KEEN Ph: +61 03 5321 4197 TAX INVOICE NUM 570304 ATTN: JUAN ZHANG HASSALL AND ASSOCIATES INTERNATIONAL GPO BOX 1877 CANBERRA ACT 2600 AUSTRALIA Please ensure the above number is clearly marked on ALL payments. ABN DETAILS 84 002 705 224 INVOICE DATE 27-JUL-09 PAYMENT TERMS 30 NET CUSTOMER CONTACT JUAN ZHANG UNIT VALUE 15,000.00 GST AMT 1,500.00 PAGE 1 OF 1 DUE DATE 26-AUG-09 CUSTOMER NO.

1p xau_la 09-02-2012 64 9   Download

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.

8p quochung 20-07-2009 1045 108   Download