Value added tax

This article aims to analyze the impact of VAT reduction on the private economy from three perspectives of efficiency, fairness, and feasibility of VAT through the application of Decree No. 15/2022/ND-CP dated December 28, 2022, and Decree No. 44/2023/ND-CP dated July 1, 2023. These Decrees were implemented to promote the strong development of Vietnam’s economy in the current difficult context and have shown certain effects, especially meaningful to the private economy.

10p leminhvu111 07-06-2024 0 0   Download

This paper introduces the concept of SCM and illustrates its applications in agroindustries, with a focus on Value Added Tac (VAT) in Indonesia. VAT is one of the main sources of tax revenue in Indonesia, which is a percentage applied to the sale price charged for goods or services at every point in the supply chain. Currently, the tax revenue is one of the fiscal risks that must be mitigated by the Government, since it never reached the target in the last ten years except in 2008.

8p longtimenosee06 27-03-2024 2 1   Download

Continued part 1, part 2 of ebook "Mastering Book-Keeping: A complete guide to the principles and practice of business accounting" provides readers with contents including: format of company accounts; revenue accounts of limited companies; balance sheets of limited companies; going limited; going limited - worked example; club accounts; fixed asset register; asset disposals step by step; correction of errors; correcting errors step by step; value added tax; accounting for VAT;...

191p tuongnhuoclan 27-11-2023 4 3   Download

Part 2 book "Veterinary practice management" includes content: Budget forecasts and performance monitoring, capital budgeting, the ins and outs of cash flow, management accounts, securing income, buying a property, value added tax, PAYE and national insurance, insurance and pensions,.... and other contents.

121p oursky07 24-10-2023 3 3   Download

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.

8p viindra 06-09-2023 9 4   Download

The study analyses the factors that influence consumer decisions on purchasing organic agricultural products in Hanoi. By synthesizing previous research, the authors establish Ordinal Logistic Regression (OLR) through survey questionnaires for 300 consumers in Hanoi in March 2018. The empirical model shows that there are eight factors, which have significantly positive impacts on the consumer decisions to purchase organic agricultural products.

17p tethientran 27-07-2023 10 7   Download

Governor`s budget revenues estimate of these 16 provinces has occupied 80% of budget revenues. The group of consumption taxes (value added tax, special consumption tax, environment tax, import tax) has made up 50% of budget revenues. Especially, when considering the structure of regular revenues and expenditures, it is able to see that the stability of state budget has the trend of decreasing, lacks sustainability

6p nhanchienthien 25-07-2023 5 5   Download

Ebook Indirect Tax Laws: Part 2 presents the following content: Valuation of custom goods; clearance procedure of imported and exported goods; warehousing and duty drawback; central sales tax; registration of dealers;...Please refer to the documentation for more details.

130p chankora 16-06-2023 6 1   Download

Ebook Calculations for hospitality and catering (Third edition) is suitable for any student working towards a hospitality and catering course. It will also be a useful reminder to those already working in the hospitality and catering industry.

98p duonghanthienbang 05-10-2022 5 2   Download

Lecture Engineering Economy (8e): Chapter 17. After completing this section, you will understand knowledge about: terminology and rates; marginal tax tables; determining cash flows before taxes(CFBT) and after taxes (CFAT); effects of depreciation on taxes; depreciation recapture and capital gains; performing an after-tax analysis; performing after-tax replacement studies; economic value-added analysis; tax structures outside the United States;...

26p bachkhinhdaluu 03-12-2021 14 2   Download

The main subject of this article is an analysis on the method and current situation of forecasting revenue from VAT, from which some solutions and recommendations for VAT forecasting in Vietnam will be proposed. Derived from analysis of the current situation of VAT policy, VAT revenue and influencing factors;...

15p vijihyo2711 25-09-2021 8 1   Download

Lecture Taxation - Chapter 5: Value-Added Tax (VAT). After studying this section will help you understand: specify goods/services subject and not subject to current VAT of Vietnam, recognize taxpayers of current VAT of Vietnam, define VAT calculation method, tax base and tax rate of current VAT of Vietnam,...

47p gongyuefei 10-08-2021 13 1   Download

Logistics sector plays a vital role in the development of our country. Indian logistics industry has been showing a steady growth. Goods and Service Tax (GST) is India’s greatest tax reform.

5p guineverehuynh 21-06-2020 6 1   Download

The primary objective of this research is to investigate the relationship between tax avoidance, income and cash held in companies listed on the Tehran Stock Exchange from 2009 to 2013.

14p kelseynguyen 26-05-2020 12 1   Download

The study examined taxation and income inequality (GINI), specifically, it determined the impact of Value Added Tax (VAT), Custom and Excise Duties (CED), Petroleum Profit Tax (PPT) and Company Income Tax (CIT) on GINI in Nigeria from the year 1990 to 2016. The Cointegration and Error Correction Models (ECMs) were used to analyze the data. Augmented Dickey Fuller unit root was used to test for stationarity.

18p viankara2711 04-12-2019 20 0   Download

In developing economies, resource gap is critical and widening resulting to huge fiscal and budgetary deficits. Therefore, revenue mobilization is challenging proposition in an economy like Nepal where majority of the people live in abject poverty. Tax administration lacks innovative mechanism to identify new taxpayers and bring them into tax-net. Tax reform agenda was the reform package and program of the government after the restoration of multiparty democracy system.

12p angicungduoc1 02-12-2019 18 1   Download

Thuế giá trị gia tăng (value added tax- VAT) là loại thuế gián thu, tính trên khoản giá.trị tăng thêm của hàng hóa, dịch vụ phát sinh trong quá trình từ sản xuất, lưu thông đến tiêu dùng. Tham khảo Tài liệu Thuế giá trị gia tăng dưới đây giúp bạn nắm khái niệm, đặc điểm và nội dung của thuế giá trị gia tăng.

9p sakuranhu 17-07-2014 133 15   Download

Thuế giá trị gia tăng (GTGT) có nguồn gốc từ thuế doanh thu và Cộng hoà Pháp là nước đầu tiên trên thế giới ban hành Luật thuế giá trị gia tăng vào năm 1954. Thuế giá trị gia tăng theo tiếng Pháp gọi là: Taxe Sur La Valeur Ajoutée (viết tắt là TVA), tiếng Anh gọi là Value Added Tax (viết tắt là VAT), dịch ra tiếng Việt là thuế giá trị gia tăng. Đến nay thuế giá trị gia tăng đã được áp dụng rộng rãi ở nhiều nước trên thế giới (khoảng 130 nước), trong đó có Việt Nam....

56p missyou283 02-06-2013 141 37   Download

Inflation changes the number of jobs supported per $ 1 billion of spending on public transportation. Consequently, over time, more dollars are needed to accomplish the same public transportation investment. Other economic impacts are associated with the job impacts. Corresponding to the 36,000 jobs is approximately $3.6 billion of added business output (sales volume), which provides $1.8 billion of GDP (gross domestic product, or “value added”) -- including $1.6 billion of worker income and $0.2 billion of corporate income.

36p trinhcaidat 19-04-2013 52 5   Download

Access Economics defines  the economic  contribution of  international  students as deriving  from the income flow from this expenditure, in other words, the value added component of  this expenditure. Value added is that part of the expenditure which either forms the basis of  income  for  labour  or  gross  operating  surplus  (GOS)  to  capital  owners,  after  allowing  for  spending  on  intermediate  inputs  from  other  industries  and  taxes  on  production  (net  of  subsidies).

61p trinhcaidat 19-04-2013 61 4   Download