1.

VAT output
Sale 15,000 units of product X 90,000,000
(15,000*60,000*10% =90,000,000)
2. Deductible VAT input
- Purchase from SA Co. 27,500,000
(5,000*55,000=275,000,000)
- Purchase from a business household _
( Use sale invoice -> non-deductiable)
- Purchase from AS Co.
( Illegitimate invoice-> non-deductiable) _
- Others VAT input 3,000,000
Total deductiable VAT input (30,500,000)
3. VAT payable VND 59,500,000
 1. VAT ouput
- 10% supplies 20,000,000
( 200,000,000*10%= 20,000,000)
- 0% supplies 0
- Exampt supplies _
Total VAT input 20,000,000
2. Deductiable VAT input
- For production 10% supplies 7,000,000
- For production 0% supplies 4,000,000
- For production exempt supplies _
- General overhead 3,500,000
( 4,000,000*( 200 mil+150 mil)/ (200mil+150mil+50mil)= 3,5mil
Total VAT input ( 14,500,000)
3. VAT payable 5,500,000
Ex4:
 1. VAT ouput
- Sell product A _
- Sell product B 20,000,000
( 10,000*20,000*10%= 20,000,000)
- Export 2,000 units B 0
( 2,000*30,000*0%=0)
- Sale agent 3,000,000
(1000*30,000*10%= 3,000,000)
Total output VAT 23,000,000
2. Deductiable input VAT
Purchase good and service (8,923,076.923)
( 20,000,000* (10,000*20,000+2000*30,000+1000*30,000)
12,000*30,000+10,000*20,000+2000*30,000+1000*30,000
3. VAT payable 14,076,923.08

b) If product A export=> tax rate =0%

=> VAT input=20,000,000
=> VAT payable= 3,000,000
 Excise Duty

VAT
 1. VAT output
- Sale of wine with 12 alcohol 50,625,000
( 5000*101,250*10%=50,625,000)
- Sale of wine with43 alcohol 66,000,000
(2000*330,000*10%= 66,000,000)
- Use for company’s conferences and reception 3,300,000
(330,000*100*10%=3,300,000)
- Exportation of wine 12 alcohol 0
(10,000*90,000*0%)
Total VAT output 119,925,000
2. Deductiable input VAT ( 60,000,000)
3. VAT payable 59,925,000
Excise Duty
The base price of good= Price exclusive of VAT- Enviromental tax (if any)
1+ Excise duty rate of good
- Sale of wine with 12 alcohol 131,250,000
(101,250*5000)/(1+35%)*35%=131,250,000
- Sale of wine with 43 alcohol 260,000,000
(2000*330,000)/(1+65%)*65%= 260,000,000
1. Exportation- non taxable _
2. Total Excise duty payable 391,250,000
VAT
1. VAT output
- Exportation 0
(100*460,000,000*0%)
- Sole to a company in EPZ 0
(6*640,000,000*0%)
- Domestic sales 1,344,000,000
(20*672,000,000*10%= 1,344,000,000)
Total VAT output 1,344,000,000
2. Deductiable VAT input (250,000,000)
3. VAT payable 1,094,000,000
Excise Duty
- Exportation ( non-taxable) _
- Sold to EPZ 1,440,000,000
(6*640,000,000/(1+60%)*60%= 1,440,000,000)
- Domestic sales 5,040,000,000
(20*672,000,000/(1+60%)*60%=5,040,000,000)
Total Excise duty 6,480,000,000
VAT payable
1. VAT ouput
- Exportation of bottled beer 0
(350,000*10,000*0%=0)
- Selling to EPZ 0
(50,000*10,000*0%=0)
- Selling to a trade company 237,500,000
(250,000*9,500*10%= 237,500,000)
- Domestic sale 297,000,000
(14,850*200,000*10%= 297,000,000)
Total VAT output 534,500,000
2. VAT input
- Purchase of draft beer 412,500,000
(500,000*8,250*10%= 412,500,000)
- Others 10,000,000
Total VAT input (422,500,000)
3. VAT payable 112,000,000
Excsice Duty
- Purchase draft beer to produce 1,625,000,000
(500,000*8,250/(1+65%)*65%=1,625,000,000)
- Exportation _
- Selling to EPZ (non-taxable) _
- Selling to trade company( non-taxable) _
- Domestic sale 1,170,000,000
(200,000*14,850/(1+65%)*65%=1,170,000,000
Total ED payable 2,795,000,000
PIT