Title Prepare for Final Taxation ✅

Nganhocdi Revision 7/5: Closed-book exam 3 questions- 90 minutes + 10 m’ reading 1: Theory (3 marks), not MCQ, câu trả lời viết - Compare VAT to exercise duty: definition, characteristic - Current regulation of VAT, excise duty in Vietnam: make clear non-taxable and taxable. Focus on the good - Taxpayer: who have to pay VAT, and pay to wish office: which are non-excisable. 2 groups of the taxpayer - Tax based: base price: for domestic, for imported good; rate: zero rates decide whether zero rates or not. Who can get excise duty credit - Formula: for calculation, method: only credit method: Output VAT- deductible input VAT. Khấu trừ thuế thu đặc biệt >< Khấu trừ VAT - Maybe relating deductible input VAT, condition for credit input VAT, invoices VAT: especially in the case, how to use invoice and how to calculate Custom duty: no theory, but 100% exercises, need to remember the formula: exported- imported goods: 3 taxes, imported duty, VAT. Note: Change => VND, nếu như giá thanh toán bằng ngoại tệ, phải chuyển sang VND ( bằng cách nhân với ngoại tệ) Corporate income tax: 100% exercise Maybe theory question relating VAT CIT payable in Vietnam and in oversea: Convert into before tax, based on the before-tax oversea. 2. Exercise (4 marks) related 4 taxes 3. Exercise CIT ( 3 marks)
Nganhocdi 1. Đề cương ôn tập lý thuyết Câu 1: 3 điểm, câu trả lời viết 1. Compare VAT to excise duty: definition, characteristic VAT Excise duty Definition Tax added value of a commodity as it changes hands from manufacturer to wholesaler, from wholesaler to retailer, and from retailer to consumer is a tax that is imposed on certain special goods and services imported or produced within a country Some characteristics VAT is a multi-phased consumption tax excise duty is a one-stage consumption tax Imposed After the product has entered the final stage of selling. After the product has been manufactured. Paid by Customers who buy the product. The company who is manufacturing the product. Implementation Method of collection and timing of collection Ad valorem and specific. Examples Tobacco, alcohol, fuel.

Nganhocdi and materials imported for the production or processing of goods for export under export production or processing contracts signed with foreign parties. - Products and services considered to be used for non-profit aim such as public transportation by bus, some cultural services etc. - Goods and services paid for by the government such as imported weapons, state broadcast and telecast ● · Excise duty ❖ EXCISABLE GOODS AND SERVICES There are 11 items or groups of items of goods and 6 items of services that are subject to excise duty in Vietnam including ♦ Goods (Important) - Cigarettes, cigars, and processed products made from tobacco; - Liquors; - Beers; - Under-24-Seat passenger vehicles (automobiles), semi passenger automobiles; - Airplanes; Yachts; - Gasoline of various kinds, - Air conditioners of a capacity of 90,000 BTU or less; - Playing cards; - Votive gilt paper, votive objects; - Motors with a cylinder capacity of over 125 cm3 . Note: Whether a producer sells separately indoor parts and outdoor parts of air conditioners of a capacity of 90,000 BTU or less and an importer imports separately indoor parts and outdoor parts of air conditioners of a capacity of 90,000 BTU or less, these parts of air conditioners are still subject to excise duty. ♦ Services: - Dancing halls (Discotheques);