Tiêu đề 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 Biscuits, candy, soap, toothpaste, shoes. 2. Current regulation of VAT, excise duty in Vietnam: make clear non-taxable and taxable. Focus on goods ● · VAT ❖ TAXABLE GOODS AND SERVICES Subject to VAT are goods and services used for production, business, and consumption in Vietnam (including imported goods and services), except for those listed as non-taxable items (mentioned below) ❖ NON–TAXABLE GOODS AND SERVICES Under the Act of VAT of Vietnam, 25 groups of items are exempt from tax. In other words, these items are called non-taxable goods and services. These include the following: - Necessities such as education and health service. - Goods and services for social and charity objectives, such as goods imported in the following cases: humanitarian aid or non-refundable aid goods; gifts for state agencies, political organizations, socio-political organizations, social organizations, socio-professional organizations, and/or people’s armed forces units; presents and gifts for individuals in Vietnam; personal effects of foreign organizations and individuals within diplomatic immunity limits; and personal effects in duty-free luggage limits; personal effects brought along by overseas Vietnamese upon their return to the country. - Products of preferential fields such as unprocessed or preliminarily processed agricultural products at the stage of producing and importation, crop seeds, animal breeds etc. - Imported goods, but not really used for production, distribution, and consumption in Vietnam, such as goods transferred from border gate to border gate, goods in transit or transported by land through the Vietnamese territory; goods temporarily imported for re-export, goods temporarily exported for re-import, raw materials
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);