CHAPTER3

Determine whether the following persons and entities are excise taxpayers:

1) A company produces tobacco Y

2) A household produces alcohol Y

3) A company trades alcohol No

4) A company import beers Y

5) A household engages in trading tobacco N

Có từ trading thì ko phải nộp

Exportation of beer is a non-excisable transaction.
BÁN OTO CHO EPZ VÂN CHỊU THUẾ
AMBULANCE CAR KO CHỊU THUẾ, HOẶC XE TANG
CAR IN EPZ, VẪN CHỊU THUẾ
TIÊU DÙNG NỘI BỘ PVU CHO KINH DOANH KO TÍNH THUẾ
We have data of a company engaged in 5 seat car production in a tax month as follows:

- Sales in domestic market: 100 cars at before VAT price of VND 450,000,000/unit:

- Export: 60 cars at FOB price VND 320,000,000/ unit:

- Selling 30 cars at a before VAT price of VND 300,000,000/unit to an export company which
then exports according to a trade contract signed with a foreign company:

- VAT input deductible VND 5,000,000

- VAT rate 10%, excise duty 50%

Required: Calculate VAT and excise duty payable

SOLUTION
1. excise duty( VND million)

- Sales in domestic market: [100 x 450 / (1+ 50% ) ] x 50% =

- Export: non-excisable

- Selling 30 cars to an export company which then exports according to a trade contract
signed with a foreign company: non- excisable

- Total excise duty payable

2. VẬT
VAT output

+ Sales in domestic market: 100 x 450 x 10% =

+ Export: 60 x 320 x0%= 0

+ Selling 30 cars to an export company

+ Total VAT output - VAT input deductible VND 5,000,000

- VAT payable

30 x 300 x 10% =

EXERCISE 2
**VAT
-Output VAT:
+ Sales of wine with 12 alcohol in domestic market: 5,000 bottles at before VAT price of
VND101,250 per bottle= 5,000 X 101,250 X 10%= VND 50,625,000
+ Sales of wine with 43 o alcohol in domestic market: 2,000 bottles at before VAT price of
VND 330,000 per bottle= 2,000 X 330,000 X 10%= VND 66,000,000
+ 100 bottles of wine with 43 o alcohol used for the company’s conferences and
reception EXEMPTION VAT
+ Exportation of wine of 12 o alcohol: 10,000 bottles at FOB price of VND90,000 per bottle
=>> 0% VAT
TOATL OUTPUT VAT = VND 50,625,000+ VND 50,625,000 = VND 116,625,000
-Deductible input VAT is VND60,000,000
=>> VAT PAYABLE= VND 116,625,000- VND60,000,000=VND 56,625,000
** EXCISE DUTY
+ Sales of wine with 12 alcohol in domestic market: 5,000 bottles at before VAT price of
VND 101,250
VND101,250 per bottle= 5,000 X X 35%= VND 131,250,000
1+35 %
+ Sales of wine with 43 o alcohol in domestic market: 2,000 bottles at before VAT price of
VND 330,000
VND 330,000 per bottle= 2,000X X 65%= VND 260,000,000
1+ 65 %
+ + 100 bottles of wine with 43 o alcohol used for the company’s conferences and
VND 330,000
reception= 100X X 65%= VND 13,000,000
1+ 65 %
+ Exportation of wine of 12 o alcohol =>> NON- EXCIABLE
TOTAL EXCISE DUTY PAYABLE
= VND 131,250,000+ VND 260,000,000+ VND 13,000,000= VND 404,250,000
EXERCISE 3
** VAT

-Output VAT

+ Exportation: 100 16-seat cars at FOB price of VND460,000,000 per unit.=>> 0% VAT

+The number of cars sold to a company in an export processing zone: 6 five-seat cars with

cylinder capacity of 3,000 cubic cm. The per-unit price at the gate of the EPZ is VND

640,000,000 = 6 X 640,000,000 X10%= VND 384,000,000

+Domestic sales: 20 cars of five seats with cylinder capacity of 3,000 cubic cm at the before

VAT price of VND 672,000,000 per unit.= 20 X 672,000,000 X 10%= VND 1,344,000,000

TOTAL OUTPUT VAT= VND 384,000,000 + VND 1,344,000,000= VND1,728,000,000

Total deductible input VAT is VND250,000,000.

=>> VAT PAYABLE= VND1,728,000,000- VND250,000,000= 1,478,000,000

**EXCISE DUTY

+ Exportation: 100 16-seat cars at FOB price of VND460,000,000 per unit.=>> NON EXCISE

DUTY

+The number of cars sold to a company in an export processing zone: 6 five-seat cars with

cylinder capacity of 3,000 cubic cm. The per-unit price at the gate of the EPZ is VND

640,000,000
640,000,000 = 6 X X 60%=VND 1,440,000,000
1+60 %

+ Domestic sales: 20 cars of five seats with cylinder capacity of 3,000 cubic cm at the before

672,000,000
VAT price of VND 672,000,000 per uni= 20 X X 60%= VND 5,040,000,000
1+60 %
TOTAL EXCISE DUTY PAYABLE= VND 1,440,000,000+ VND 5,040,000,000=VND

6,480,000,000

EXCERCISE 4
** VAT
-Output VAT:
+Exportation of bottled beer: 350,000 bottles at FOB of VND10,000 per bottle
= 350,000 X 10,000 X 0%= VND 0
+ Selling 50,000 bottles at a price of VND9,500 to a company in an export processing zone.
= 50,000 X 9,500 X 0%= 0
+ Selling 250,000 bottles at a before VAT price of VND9,500 to a trade company which then
exports according to a trade contract signed with a foreign company
= 250,000 X 9,500 X 10% =VND 237,500,000
+ Domestic sales are 200,000 bottles at before VAT price of VND14,850 per bottle.
= 200,000 X 14,850 X 10% = VND 297,000,000
+ Deductible input VAT is VND10,000,000.
Purchase of draft beer: 500,000 x 8,2500 x 10% = 375,000,000 VND
The total deductible input VAT = 375,000,000 VND + 10,000,000 VND = 385,000,000 VND
TOATL OUTPUT VAT= VND 297,000,000+VND 237,500,000= VND 534,500,000
VAT PAYABLE= 534,500,000- 385,000,000 VND = VND ………
** EXCISE DUTY
+ Exportation of bottled beer=>> NON EXCISEABLE
+ Selling 50,000 bottles at a price of VND9,500 to a company in an export processing zone.
=>> NON EXCISEABLE

+ Selling 250,000 bottles at a before VAT price of VND9,500 to a trade company which then
exports according to a trade contract signed with a foreign company =>> NON EXCISEABLE

+ Domestic sales are 200,000 bottles at before VAT price of VND14,850 per bottle.
14,850
= 200,000 X X 65% = 1,170,000,000
1+ 65 %
 500,000∗8,250
Deduction: 200,000 X 1,000,000 x 65% = 325,000,000 VND (The base price of each
1+65 %
bottle is (500,000 x 8,250)/1,000,000. We had sold 200,000 bottles
TOTAL EXCISE DUTY PAYABLE= 1,170,000,000 -325,000,000 VND= 845,000,000