ch01 Tax

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Prepared by:
Hay Chamroeun, MBA
National University of Management

2010
lkççN³BiessénBnæ
• Bn§ KWCaKWCarUbPaBénkarRbmUlcMNUlmYyEdlpSaP
¢ab; CamYynigsiTæ GMNac neya)ay
rbs;rdæaPi)alEdlc,ab;CaGñkkMNt;.
• Bn§
KWCarUbPaBénkarEbgEckcMNUl
EdlrdæaPi)al)aneRbIR)as;edIm,I
RbmUlcMNUlmYyEpñk
BIRKb;smasPaBesdækic©dUcCa
Rkumh‘un shRKas GaCIvkmµ
Lecture by Hay Chamroeun, MBA 2
• Bn§
KWCakarbg;viPaKTannUvkatBV
kic©rbs;RKb;smasPaBesdækic©
EdlrYmTaMgrUbvnþbuKÁl (Natural
person)nignItibuKÁl (Legal entities)
CUnrdæaPi)alEdl c,ab;)ankMNt;.
• Bn§
rdækñúgkarGnuvtáþn_c,ab;BnæEdl)anGnum½tnigmans
iTi§esµI²Kñakñúgkar
TTYlmkvijnUvplRbeyaCn_BIrdæaPi)al
RbkbedayyutþiFm’tamry³ eKalneya)aybs;rdæaPi)al.
• Bn§ RtUv)ancat;TukCa ]bkrN_hirBaØvtßú
mYyy:agmanRbsiTi§ÞPaBkñúgkar
RKb;RKgesdækic©hirBaØvtßú rbs;rdæaPi)al
edIm,IGPivDÆn_ esdækic© RbeTsCati.
• Bn§ )
aneFVIeGaymankarpøas;bþÚrkmµsiTi §énRbPBcMNUl
Edl)anRbmUl.
tYnaTICamUldæanrbs;Bnæ
• begáItRbPBcMNUlfvikardæ qøgtamry³Rkitüc,ab;nana
c,ab;sareBIBn§ c,ab;RKb;RKghirBaØvtßú
sþIGMBIkMritkMNt; GRtaBn§ EdlRkumh‘un
GaCIvkmµ esvakmµ
nigRbCaBlrdæCabuKÁlCab;Bn§RtUvbg;Bn§CUnrdæta
mkalbriecäT ehIyR)ak;enHRtUv)anbBa
¢ÚncUlkñúgfvikardæ tamrUbPaBCak;Esþg epSg ²Kña.
enHKwCatYnaTIsMxan;rbs;Bn§.
• kñúgeKalneya)ayBn§rbs;rdæaPi)alCaTUeTA)andak;ecj
nUvsMNUmBrbI EdlRtUveqøIytb ehIyral;Rkitüc,ab;
c,ab;sareBIBn§ RtUvEttamdan
føWgEføgCaRbcaMedIm,IeqøIytbnUvsMNUm
BrTaMgLay.
• sMNUmBrbegáItRbPBcMNUlfvikardæ.
• erobcMRbB½næBnæmYyeGay)ansmRsbRKb;R
CugeRCayeTAtamsßan
PaBCak;Esþgénesdækic©Cati nigeTAtam
tMbn;esdækic© .
• elIkkMBs;RbsiTi§PaBénRbB½n§
k,alm:asIunRKb;RKg nig RbmUlBn§
Tb;sáat;karrt;Bn§ lYcbnøMBn§
sIusMNUkBukrlYy nigkarRbmUlBn§
minRKb;cMnYn .
• CMrujbegáInel,OnGPivDÆn_esdækic©hirBaØvtßú
RbsinebIRbB½næBn§mYy
smRsbnwgrYmcMENkbegáIncMNYlfvikardæ
TnÞwmnigenaH )anCMrujkar GPivDÆn_esdækic©Cati.
• Tb;sMrYlcMNUlrbs;RbCaBlrdæenAkñúgsgÁm
Bn§mantYnaTIy:agsMxan;kñúgkar rkSasmamaRt
rvagGñkmannigGñkRk kMueGayXøat q¶ayBIKñaeBk.
man n½yfa Bn§)ankat;bnßycMNUl
rbs;GñkEdlmanRTBüFneRcIn nig
begIánRbPBcMNUlfvikardæ
edIm,IeFVIkarEbgEckeLIgvijeGayGñkRkIRk
edayqøgkat;tameKalneya)aycMNayrbs;rdæaPi)al.

• edIm,ITb;sMrYlcMNUlnigkarEbgEckeLIgvijnU
vcMNUlrvagbNþaRsTab;
vNÑ³epSg²KñaenAkñúgsgÁm
rdæaPi)al)anbegáInBn§Rbeyal
rdæaPi)al)anbegáIn cMeBaHRbePT
TMnijb¤esvamYycMnYnrbs;mux
sBaØaNaEdlmancMNUlx<s; CMnYseGay
karykBn§edaypÞal;.
viFIsaRsþenHl¥TaMgvis½yRKb;RKg
nigTaMgvis½y
citþsaRsþehIygayRsYlnwgTTYlyk)an.
bNþaktþarYmpSMrbs;Bnæ
• buKÁlCab;Bn§ (Tax payer): buKÁlCab;Bn§KWCa
rUbvnþbuKÁl (Natural Person) b¤nItibuKÁl (Legal Entities)
TaMgLayEdl)ankt;RtacUlkñúg bBa¢I plitkmµ
GaCIvkmµ esvakmµ>>> rbs;rdæaPi)al
¬RksUgBaNiC¢kmµ GKÁnaykdæanBn§dar¦
ehIyral;skmµPaBepSg²RtUv )anrdæTTYlsÁal;
CasaFarN³nig)ankMNt;katBVkic©bg;BnæCUnrdæaP
i)aleTAtamkarkMNt; rbs;GgÁkarBn§.
buKÁlCab;Bn§
KWCabuKÁlEdlTTYlrgBn§edaypÞal;
nigmankatBVkic© RtUvbg;Bn§edaypÞal;
eTAGgÁkarBn§ eTAtamc,ab;Edl)ankMNt;.
buKÁlCab;Bnæ(Tax Payers)
• buKÁlTTYlrgBn§ ³
KWCabuKÁlEdlmancMNUlehIyTTYlkarCH\TæiBl
edayRbeyalBIBn§.
• RbePTBn§pÞal;³ buKÁlCab;Bn§
nigbuKÁlTTYlrgBn§ CabuKÁlEtmYy.
• ]TahrN__³ Bn§elIR)ak;ebovtS
buKÁlEdlmanR)ak;ebovtSCab;Bn§
RtUvmankatBVkic©bg;Bn§CUnrdæ
¬CabuKÁlCab;Bn§¦ ehIyR)ak;Bn§enHRtUv )
ankat;ecjBIR)ak;ebovtSrbs;Kat;
¬CabuKÁlTTYlrgBn§¦.
buKÁlCab;Bnæ (Tax Payers)
• RbePTBn§Rbeyal³ buKÁlCab;Bn§
nigbuKÁlTTYlrgBn§ CabuKÁl epSgKña.
• ]TahrN__ GakrelItémøbEnßm
buKÁlCab;Bn§ KWCaRkumh‘un
(VAT):
GaCIvkmµ
esvakmµ..¬GñkpÁt;pÁg;TMnijnigesvakmµta
mrbbBit¦RtUv mankatBVkic©bg;Bn§CUnrdæ
bu:Enþ buKÁlEdl CaGñkTTYlrgBn§
KWCaGñk eRbIR)as;TMnijb¤esvakmµ.

mUldæanKitBnæ(The Basis of Taxes)
• mUldæanKitBn§³
KWCaral;xÞg;cMNUlTaMgLayEdlcMNuHeGay
skmµPaB plitkmµ GaCIvkmµ esvakmµ sib,kmµ
BaNiC¢kmµ>> nigskmµPaBepSg²
eTotEdlRtUv)ancat;TukfaCamUldæan
edIm,IKNnaR)ak;Bn§Gakr.
• ]TahrN_³
Bn§)a:tg;³ mUldæanKitBn§
KwCaplrbrsrubRbcaMqñaMmun)anmkBIkar lk;TMnij
b¤pÁt;pÁg;esva Cak;Esþg¬cMeBaHGaCIvkmµcas;¦
nigCaplrbr )a:n;sµanEdlkMNt;edaymRnþIBn§dar
¬cMeBaH GaCIvkmµfµI¦.
mUldæanKitBnæ(The Basis of Taxes)
 Bn§elIR)ak;cMeNj³ mUldæanKitBn§
KwCaR)ak;cMeNjdulsrubRbcaMqñaM Cab;Bn§
¬sMrab;buKÁlCab;Bn§tamrbbBit¦
nigCaR)ak;cMeNj)a:n;sµan
RbcaMExEdlkMNt;edaymRnþIBnædar¬sMrab;bu
KÁlCab;Bn§tamrbbem:Akar¦
 GakrelIplrbr³
mUldæanKitBn§KwCaplrbrsrubRbcaMEx)anBIka
r pÁt;pÁg;TMnij nigesva
enAkñúgRBHraCaNacRkkm<úCa.
mUldæanKitBn§(The Basis of Taxes)
 Bn§naMecj-naMcUl³
mUldæanKitBn§KwCatMél CIF,
FOB,..b¤tMélKitBn§ EdlkMNt;eday
mRnþIKynigrdæakrcMeBaHTMnij
sMPar³ meFüa)aydwk CBa¢Ún///
EdleFVIkarnaMecj-naMcUl
kñúgRBHraCaNacRkkm<úCa.
 Bn§elIR)ak;ebovtS³
GRtaBn§(The Tax Rate)
• GRtaBn§³ GRtaBn§ KWCakMritBn§EdlkMNt;eTAelImUldæanKitBn§ edIm,IeFVI
CabEg¥kkñúgkarKNnaR)ak;Bn§Gakr. GRtaBn§ KWCakMritEdl)ankMNt;
RtUvEtbg;Bn§CUnrdæaPi)alenAelImYyÉkta mUldæanKitBn§.
k- GRtaBn§KitCaPaKryefr³ KWCaGRtaBn§ RbmUltamsmamaRtCaPaKry eTAelImUldæanKitBn§
énRbePTBn§nimYy². GRtaBn§enHminERbRbYl tamkMritmUldæanKitBn§ eT.

GRtaBn§ (The Tax Rate)
• ]TahrN_³
 GRtaGakrelItémøbEnßm (VAT = 0%, 10%)
 GRtaBn§elIR)ak;cMeNjsMrab;
GRtaBn§elIR)ak;cMeNjsMrab; nItibuKÁl (20%)
 GRtaGakrelIplrbrtamrbbem:Akar (2%)....
x- GRtaBn§
GRtaBn§kMeNIntamfñak;³
kMeNIntamfñak;³ KWCaGRtaBn§
KWCaGRtaBn§KittamsmamaRtCaPaKry
KittamsmamaRtCaPaKry ehIyEdlekIneLIg CabnþbnÞab; RBmCamYynwgkarekIneLIgéncMNUl Cab; Bn§
rbs;buKÁlCab;Bn§
rbs;buKÁlCab;Bn§..

GRtaBn§(The Tax Rate)
• ]TahrN_³ GRtaBn§elIR)ak;ebovtS nigGRtaBn§elIR)ak;cMeNjsMrab; rUbvnþbuKÁl.

GRtaBn§elIR)ak;ebov
tSRbcaMExRtUvCab;B
R)ak;ebovtS ³ n§
GRtaBn§
BI 0 ` dl; 0°
500 000`
BI 500 001` dl; 1 5°
250 000`
GRtaBn§elIR)ak;cMeNjsMrab
;rUbvnþbuKÁl³
R)ak;cMeNjRbcaMqñaMEdlRtUvCa
b;Bn§ GRtaBn§
BI 0 ` dl; 0°
6 000 000`
BI 6 000 001` dl; 5°
15 000 000`
BI 15 000 001` dl; 10°
K- kMritRbmUlR)ak;Bn§efr ³ KWCakMritkMNt;R)ak;Bn§ eTAelIÉktaplitpl TMnij meFüa)aydwkCBa¢Ún
GclnRTBü epSg² EdlRtUvCab;Bn§. ]TahrN_ taragBn§)a:tg; nigBn§elImeFüa)aydwkCBa¢ÚnnigyanCMniH.
RbePTmeFüa)aydwkCBa¢ÚnnigyanCMniH
kMritR)ak;Bn§sMrab;1qñaMkñúgmYyeRKOg
rfynþdwkTMnijma
nTm¶n;srub
TMgn;srubdl; 3etan 150 000`
rfynþeTscrN_ RKb;RbePT
KitBIqñaMplit
dl; elIsBI
5qña 5
M qñaM
kmøaMgdl; 9 esH 100 80
000` 000`
kmøaMgelIsBI 9 esH dl; 150 100
12 esH 000` 000`
kmøaMgelIsBI12 esHdl; 250
Lecture by Hay Chamroeun, MBA 180 2
ÉktaKitBn§(The Unit of Tax)
• ÉktaKitBn§³ KWCaÉktaEdlRtUv)aneRbIR)as;edIm,IeFVICameFüa)ayTUTat;
Bn§.eyagtamRbkasrbs;RksYgesdækic©nighirBØavtßú Rkitüc,ab;nigc,ab;
sþIBIkarRKb;;RKghirBØavtßúÉktaKitBn§RtUv)anKitCaR)ak;erolnigR)ak;
duløab:uEnþmanRbeTsmYycMnYnGacKitCavtßú]TahrN_KitCaKILÚRkam.
• témøKitBn§³
KWCaéføTIpSarb¤éfø CIF,
FOB..Edlmankt;RtaenAkñúgvik½y
b½Rtedayqøgkat;tam SGS (Societe Generale
de Surveillance) b¤Ca
karelIkElgBn§ (Tax Exemption)
• témøKitBn§³
KWCaéføTIpSarb¤CatémøEdlkMN
t;edayRksYgesdækic©nig
hirBaØvtßúeTAelIGclnRTBü
plitplTMnijb¤esvakmµ
nigmeFüa)aydwk CBa
¢ÚnEdlRtUvCab;Bn§rbs;buKÁlCa
b;Bn§.
karelIkElgBn§ (Tax Exemption)
• EbbbTbg;Bn§³
KWCakarkMNt;TTYlxusRtuvCaFr
man nigEbbbTénkar
bg;Bn§cUlfvikardæ
rbs;buKÁlCab;Bn§.
KWCaEbbbTeFVIlixitRbkasCUne
TA
GgÁkarBn§tamkalkMNt;énRbePT
karC³\T§iBlrbs;Bn§elIcMNU
lGaCIvkmµ
P:éf tMrUvk
D:
S + T:
karpÁt;pÁg;kñúgRsu
S:
ø arkñúgRs
E 1 keRkayeBlKitBn§
karpÁt;pÁg;kñú
PT
uk E P0 :
T P0 cMNUl
0
gRsukmuneBlKit
éføTIpSarkñú
P:
Bn§
T
P
sareBI gRsukmunKit
éførYmTaM
Q: T
Bn§ brimaNpÁt;pÁg;
Bn§
gBn§¬Gakr¦
QT Q0 eRkayeBlKitBn§
Q:
brimaNplitpl
karC³\T§iBlrbs;Bn§elIcMNUl
GaCIvkmµ
• Bn§)aneFVIeGayéføTMnijnigesvakmµekIneLIg.
• Bn§)aneFVIeGaybrimaNpÁt;pÁg;TMnijnigesvakmµf
ycuH.
• Bn§)anCH\T§iBleTAelIGñkeRbIR)as;TMnijnigesvak
mµ.
• Bn§)anCH\T§iBleTAelIGñkpÁtpÁg;TMnijnigesvak
mµ.
• Bn§CaRbPBcMNYlfvikardæya:gsMxak;rbs;rdæaPi)al
.

karC³\T§iBlrbs;Bn§naMcUl
(The Effect of an Import Tariff)
P:éf S:
tMrUv
D:
ø karpÁt;pÁ
karkñúg P:
g;kñúgRsu
D
PD
PT Rsuk éføTIpSark
P :
k W
PW ñúgRsuk
éføTIpSarB
P: T
iPBelak
éførYmTa
Q QPWQ Q MgBn§na
Q:
PT CT CW
brimaNnaMcU brimaN
McUl
brimaNnaMc
leRkayeBlKitB
P:é tMrUv
D:
S:
fø karpÁt;pÁ
karkñúg Consumer loss:
PD g;kñúgRsu
Rsuk ¬GñkeRbIR)as
PT
k A+B+C+D
PW A B C D ;)at;bg;¦
QPW QPT QCT QCW Q:

brimaNnaMcU brimaN
brimaNnaMcUl
leRkayeBlKitB
P
D S Gains:TTYl)
Producer gains: A
an
PD ¬plitkrTTYl
Government gains: C
PT )an¦
PW A B C D ¬rdæaPi)alTT
Welfare loss:
Yl)ancMNUlBI
¬plRbeyaCn_
Bn§¦
QPW QPT QCT QCW Q B+D
Edl)at;bg;¦
brimaNnaMcU
brimaNnaMc
leRkayeBlKitB
 muneBlrdæaPi)alkMNt;Bn§naMcUl³
• plitkrkñúgRsukpÁt;pÁg;plitplcMnYn Q
PW
• tMrUvkareRbIR)as;rbs;RbCaBlrdækñúgRsukcMnYn Q CW
• brimaNnaMcUlplitplBIbreTsesµInig Q Q enARtg;éfø = P
PW CW W
 eRkayeBlrdæaPi)alkMNt;Bn§na
McUl³
• plitkrkñúgRsukpÁt;pÁg;plitplcM
nYn Q PT
• tMrUvkareRbIR)as;rbs;RbCaBlrd
karCH\T§iBlénBn§naMcUl

Bn§naMcUlcUlrYmkñúgkarkat;bnßyka
rnaMcUlRbePTTMnijnigesva
kmµmYycMnYnEdl ³
• b:HBal;dl;suxPaB sgÁm nigkarcMNayx
¢Hx¢ayfvika>>>.
• RbkYtRbECgCamYynigplitplkñúgRsukE
dlmanRsab;>>.
karCH\T§iBlénBn§naMcUl
 Bn§naMcUlCYyCMrujplitkmµkñúgRsuk ³

GñkeRbIR)as;)aneRbIR)as;plitplkñúgRsukCMn
Ys eGayplit plEdlnaM
cUlmkBIbreTsedaysarEtmantémøxçs; ¬ykBn§
xçs;¦Cag plitpl kñúgRsuk.

Bn§naMcUlCaRbPBcMNYlfvikardæya:gsMxa
k;rbs;rdæaPi)al.

ch01 Tax

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National University of Management

Lecture by Hay Chamroeun, MBA 7

Lecture by Hay Chamroeun, MBA 1

Lecture by Hay Chamroeun, MBA 1

Lecture by Hay Chamroeun, MBA 1

Lecture by Hay Chamroeun, MBA 2

QPW QPT QCT QCW Q:

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