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Taxation INS3010 2023
Taxation INS3010 2023
3. Excise duty
4. Customs duty
AN OVERVIEW ON TAXATION
Quốc hội
14 29 August 2023
Nguyễn Thị Thanh Hoài
1.4. Tax classification
1) Based on the way to levy
- Give some examples of direct tax
- Give some examples of indirect tax
- Which tax, direct or indirect one, is easier to
collect?
- Which one is more equitable?
2) Based on bases of taxes
- Give some examples of consumption tax
- Give some examples of property tax
- Give some examples of income tax
- Which of the above three kinds of tax is
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unfair?
Nguyễn Thị Thanh Hoài 29 August 2023
1.4.Tax classification
3) Stability
- Why should a tax system be stable?
- What should a government do in enacting a
tax law to get this standard?
4) Adaptability
- Why should a tax system be adaptable?
- What should a government do in enacting a
tax law to get this standard?
5) Transparency
- What does transparency mean?
- Why should a tax system be transparent?
- What should a government do in enacting a
tax law to get this standard?
Specifi Single
c rate specific
rate
Tax Proportion
rate al rate Simple progressive
tax table
Ad Progressiv
e rate Marginal progressive
valore
tax table
m rate
Regressiv Wholly progressive
e rate rate table
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1.6. Basic Elements of a tax law
5) Incentives
- Read over the course book and describe all
types of incentives
6) Procedure
- What are the contents of procedure?
- Describe two ways of representing this
element.
7) Punishment
- Why is punishment used in a tax law? What
would happen if there were no punishment
articles in a tax law?
- Describe
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types of violations of tax law.
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23 29 August 2023
- Describe types of punishment.
1.7.The principles of taxation
1) Benefit-received principle
- What is the root of this principle?
- What does this principle mean?
- In what circumstances can we apply this
principle? In what not?
2) Ability-to-pay principle
- What is the root of this principle?
- What does this principle mean?
24 29 August 2023
Nguyễn Thị Thanh Hoài
1.7.The principles of taxation (continued)
3) Origin Principle
- What is the root of this principle?
- What does this principle mean?
4) Destination Principle
- What is the root of this principle?
- What does this principle mean?
- Give example of this principle in reality.
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CHAPTER 2
2.2.3. 2. Direct method
Case 1:
- Formula: VAT amount payable = Added value
x VAT rate
The added value of gold, silver and gem = the
selling price of gold, silver and gem (-) minus the
purchase price of gold, silver and gem
respectively.
- Who has to apply this method?
for gold, silver and gem producing and trading
activities
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2.1. Base turnover
What is base turnover under CIT?
What is the time of booking turnover for CIT
purpose?
What are excluded out of base turnover?
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2.2. Deductible expenses
Non – deducible expenses
- Expenses that do not meet all of the conditions for
deductions as CIT purpose
- Expenses covered with other sources; expenses
covered by the enterprise’s science and technology
fund; Purchase of golf membership; golfing
expenses.
- Payment of fines for administrative violations,
- Provisions exceed the level allowed by legislation
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2.2. Deductible expenses
Non – deducible expenses
- Expenditures on wages and bonus for employees
in one of the following cases:
+ Expenditure on wages and other payables to
employees that have been included in operating
costs in the period but are not actually paid or do
not have proof of payment as prescribed by law.
+ Wages, bonuses for employees that are not
specified in one of the following documents:
employment contract, collective bargaining
agreement, financial regulation of the company,…
100 Nguyễn Thị Thanh Hoài 29 August 2023
2.2. Deductible expenses