MANAGEMENT FEE

DATA SECTION

Management fee schedule

NP b/f tax & mpg fee Rate

0 2%
5 4%
10 6%
20 8%
50 6%

Month Jul Aug Sep Oct Nov Dec

NP b/f tax & mpg fee (thousand $) 48 10 19 -47 -37 181

REPORT SECTION

Month Jul Aug Sep Oct Nov Dec

NP b/f tax & mpg fee (thousand $) 48 10 19 -47 -37 181
Rate 8% 6% 6% 0% 0% 6%
MFE (thousand $) 3.84 0.6 1.14 0 0 10.86
DOCUMENTATION
This model is to calculate management fee expenses for the company during
the last 12 months.
+ If NP is positive and below $5,000, management is paid 2% of that NP.
+ If NP is equal or higher than $5,000 but below $10,000, management is paid
4% of that NP.
+ If NP is equal or higher than $10,000 but below $20,000, management is paid
6% of that NP.
+ If NP is equal or higher than $20,000 but below $50,000, management is paid
8% of that NP.
+ If NP is equal or higher than $50,000, management is paid 6% of that NP.
+ If the company does not make profit (make a loss), management is paid
nothing.

Jan Feb Mar Apr May Jun

-9 -28 29 29 -37 4

Jan Feb Mar Apr May Jun

-9 -28 29 29 -37 4
0% 0% 8% 8% 0% 2%
0 0 2.32 2.32 0 0.08
INCOME TAX CALCULATION ID DOCUMENTATION
This model is used to calculate personal income
INPUT SECTION CALCULATION SECTION taxes for SH Company's employees. We calculate
Table 1: MARGINAL TAX RATE tax as:
Taxable Marginal Tax= base tax + (Income -Highest threshold) *
Threshold Marginal % Base Tax Marginal rate
Income Tax Rate
0 5% 0 5% 0 -Threshold= the income level at which the marginal
5,000,000 10% 5,000,000 10% 250,000 rate changes
10,000,000 15% 10,000,000 15% 750,000 -Highest threshold= the highest threshold that does
not exceed the underlying income
18,000,000 20% 18,000,000 20% 1,950,000
- Base Tax= the VND amount of tax payable at that
32,000,000 25% 32,000,000 25% 4,750,000 relevant threshold
52,000,000 30% 52,000,000 30% 9,750,000 - Marginal rate= the number of VND in tax that will
80,000,000 35% 80,000,000 35% 18,150,000 be paid on every 100VND that the taxable income
exceeds the highest threshold
Table 2: EMPLOYEE TAXABLE INCOME REPORT SECTION
Code Names Taxable Income Code Names Taxable Income Threshold Marginal Base tax Income tax
1356 Giang VND 30,000,000 1356 Giang VND 30,000,000 18,000,000.00 20% VND 1,950,000 VND 4,350,000.00
3708 An VND 20,000,000 3708 An VND 20,000,000 18,000,000.00 20% VND 1,950,000 VND 2,350,000.00
3475 Cuong VND 16,000,000 3475 Cuong VND 16,000,000 10,000,000.00 15% VND 750,000 VND 1,650,000.00
1366 Binh VND 155,000,000 1366 Binh VND 155,000,000 80,000,000.00 35% VND 18,150,000 VND 44,400,000.00
3587 Huong VND 11,500,000 3587 Huong VND 11,500,000 10,000,000.00 15% VND 750,000 VND 975,000.00
9088 Trang VND 10,000,000 9088 Trang VND 10,000,000 10,000,000.00 15% VND 750,000 VND 750,000.00
3560 Phuong VND 8,000,000 3560 Phuong VND 8,000,000 5,000,000.00 10% VND 250,000 VND 550,000.00
3460 Lien VND 5,000,000 3460 Lien VND 5,000,000 5,000,000.00 10% VND 250,000 VND 250,000.00
1450 Yen VND 4,000,000 1450 Yen VND 4,000,000 - 5% VND 0 VND 200,000.00
1467 Dung VND 2,500,000 1467 Dung VND 2,500,000 - 5% VND 0 VND 125,000.00
PROMOTION PROGRAM

DATA SECTION 1: VOUCHER CALCULATION

Purchase value (VND) Voucher Name

5,000,000 100,000 Phu Nguyen
7,000,000 200,000 Lieu Nguyen
10,000,000 300,000 Hue Ngo
15,000,000 400,000 Thuy Nguyen
20,000,000 500,000 Tien Nguyen
Loan Nguyen

DATA SECTION 2: CUSTOMER INFORMATION REPORT SECTION

Name Address Purchase (VND) Name
Phu Nguyen Hung Yen 50,000,000 Address
Lieu Nguyen Lang Son 16,500,000
Hue Ngo Ha Noi 5,300,000
Thuy Nguyen Ha Noi 25,000,000
Tien Nguyen Hung Yen 12,000,000
Loan Nguyen Hung Yen 25,600,000

DOCUMENTATION
MD’s retailer decides to award shopping voucher to its loyal customer whose total purchase
5mil.
+ Total purchase value of VND 20mil or more, customer will get a voucher of VND 500,00
+ Total purchase value of VND 15mil to less than VND 20mil, customer will get a voucher
+ Total purchase value of VND 10mil to less than VND 15mil, customer will get a voucher
+ Total purchase value of VND 7mil to less than VND 10mil, customer will get a voucher o
+ Total purchase value of VND 5mil to less than VND 7mil, customer will get a voucher of
 Address Purchase (VND) Voucher (VND)
Hung Yen 50,000,000 500,000
Lang Son 16,500,000 400,000
Ha Noi 5,300,000 100,000
Ha Noi 25,000,000 500,000
Hung Yen 12,000,000 300,000
Hung Yen 25,600,000 500,000

Hue Ngo
Ha Noi

Voucher VND 100,000

l customer whose total purchase value during 2016 is not less than VND

ill get a voucher of VND 500,000.

mil, customer will get a voucher of VND 400,000.
mil, customer will get a voucher of VND 300,000.
il, customer will get a voucher of VND 200,000.
, customer will get a voucher of VND 100,000