A company in the certain period has the following activities:

Import a consumption goods cargo with the import taxable value of VND 1.600 million. In the

month, a company sold out a cargo at the VAT-exclusive price of VND 3.000 million.

Buy 30.000 products N with the VAT-exclusive price of VND 50.000/product and after that sold

20.000 products N at the VAT-exclusive price of VND 60.000/product

Know that: The import tax rate is 20%; the VAT rate is 10%; The company paid for VAT by the

deduction method with legal invoice and documents

VAT payable by the company to the tax authority related to these activities in the month is:

A. VND 228 million B. VND 270 million C. VND 128 million D. VND 78 million

Output VAT = 3.000.000.000*10% + 60.000*20.000*10% = VND 420 million

Deductible input VAT = (1.600.000.000 + 1.600.000.000*20%)*10% + 30.000*50.000*10% =

VND 342 million

 VAT payable = 420 – 342 = VND 78 million

A Vietnamese person in the certain tax year has the following information:

- Salary VND 60 million, in which, insurances are VND 10 million

- 13th month salary: VND 8 million

- Bonuses for the holidays: VND 22 million

Taxable income in this situation is:

A. VND 80 million B. VND 90 million C. VND 82 million D. VND 68 million

Taxable income = (60 – 10) + 8 + 22 = VND 80 million

(Notice: Taxable income = Employment income – Non-taxable income – Tax deductions, in

which, Tax deduction include insurance, social subsidies and tax allowance)
A Vietnamese person in the certain tax year has VND 300 million of salary (after deducting

insurance), this person registed 1 dependent (eligible for the deduction).

Personal income tax in this situation is :

A. VND 25,2 million B. VND 11,52 million C. VND 8,52 million D. VND 16,2 million

Tax allowance = (11 + 4.4)*12 = VND 184.8 million

Taxable income = 300 – 184.8 = VND 115.2 million

 Personal income tax = 60*5% + (115.2 – 60)*10% = VND 8.52 million

An enterprise in a tax year has the following information:

Import 2.000 wine bottles, the CIF price is VND 0,8 million/bottle

- Know that: Import duty rate: 50%; Special sale tax rate: 65%; Value added tax rate: 10%. All

document is eligible

The deductible input VAT is:

A. VND 160 million B. VND 156 million C. VND 240 million D. VND 396 million

Taxable price of import duty = 2.000*0.8 = VND 1600 million

Import duty = 1600*50% = VND 800 million

Special sale tax = (1600 + 800)*65% = VND 1.560 million

Input VAT = (1600+ 800+1560)*10% = VND 396 million

An enterprise in a tax year has the following information:

- Sales revenue: VND 200.000 million, in which: Export revenue is VND 80.000 million

- Price subsidies: VND 2.000 million

- Additional charges: 500 million

 The turnover of this enterprise is:

A. VND 122.500 million B. VND 202.000 million

C. VND 202.500 million D. VND 200.500 million

Turnover include all price subsidies and additional charges = 200.000+2.000+500 = VND

202.500 million

A tea farm in the month has the following information:

- Sales revenue of freshly processed tea grown by farm: VND 100 million – exempt goods

- Sales revenue of tea boxes in domestic: VND 240 million – 10%

- Sale revenue of exporting freshly processed tea grown by farm: VND 60 million – 0%

- The input VAT: VND 30 million (with VAT invoice and eligible for deduction and refund)

- VAT is not including in sales revenue

- VAT rate for tea box: 10%; The farm paid for VAT by the deduction method

Calculate VAT:

A. 0 B. VND 2 million C. – VND 6 million D. VND 1,5 million

Output VAT = 240*10% + 60*0% = VND 24 million

Input VAT (distribute for only VATable) = {(240+60)/(100+240+60)}*30 = VND 22.5 million

 VAT = 24 – 22.5 = VND 1.5 million

A Vietnamese person in the certain tax year has VND 240 millions of salary (after deducting

insurance), this person has no dependent

Personal income tax in this situation is :

A. VND 10,8 million B. VND 28,05 millionC. VND 37,8 million D. VND 7,8 million
Tax allowance = 11*12 = VND 132 million

Taxable income = 240 – 132 = VND 108 million

 Personal income tax = 60*5% + (108 – 60)*10% = VND 7.8 million

An enterprise in the certain tax period has the following information:

- Products inventory at the beginning of the month: 300 products A, in which 80 products have

VAT invoice with the VAT – exclusive prices of VND 50.000/product

- Purchase 150 products A with the VAT – exclusive price of VND 60.000/product

- Purchase 50 products B with the payment price on the sale invoice is VND 2,2 million

- Sell all of product A and B (No products inventory at the end of the month) with the VAT –

exclusive price of VND 65.000/product A, VND 45.000/product B.

- The deductible input VAT of other outside cost: VND 1,3 million

- VAT rate 10%

Calculate the VAT:

A. VND 350.000 B. VND 750.000 C. VND 2.025.000 D. VND 950.000

Quantity of selling product: 450 A; 50 B

Output VAT = 450*65.000*10% + 50*45.000*10% = VND 3.15 million

Input VAT = 150*60.000*10% + 1.300.000 = VND 2.2 million

VAT = 3.15 – 2.2 = VND 950.000

Vietnamese person in the certain tax year has the following information:

- Salary VND 260 million, in which, insurances are VND 10 million

- Bonus for increasing labor productivity: VND 8 million

- Bonuses for the holidays: VND 22 million

Taxable income in this situation is:

A. VND 300 million B. VND 290 million C. VND 250 million D. VND 220 million

Taxable income = (260 – 10) + 8 + 22 = VND 280 million

(Notice: Taxable income = Employment income – Non-taxable income – Tax deductions, in

which, Tax deduction include insurance, social subsidies and tax allowance)

Sorry câu này cô viết nhầm Salary là 260 (thực tế phải là 270), cô sẽ trừ 1 câu trong đề có

câu này cho các bạn!