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Taxation A university textbook, Le Xuan Truong, Nguyen Thi Thanh Hoai, Academy of Finance
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There is a lot of work to do for teaching a new subject of which preparing learning materials is very important. Among other learning materials, a textbook on taxation is a must-do thing. That is the reason for the birth of book.
The aims of this book are to provide systematic understanding of tax theory, crucial contents and issues of tax laws, and tax administration in Vietnam. This book is designed for students who learn English in economics as their first university degree or students majoring in economics with upper-intermediate English level, and also for those who want to read about tax in English for their study, research or wok.
To make a textbook is always a dull work. Moreover, tax is a very complicated subject.
Therefore, it is inevitable to avoid errors in this book. We highly appreciate suggestins from scientists, colleagues and readers to perfect this work.
Le Xuan Truong, Associate Professor, Doctor of Philosophy in Economics, BA in Enghish, Vice Dean of Faculty Tax and Customs, Academy of Finance of Vietnam: Co-chief Author, writer of chapter 3 and 5, co-writer of chapter 1 and 7.
Nguyen Thi Thanh Hoai, Doctor of Philosophy in Economics, Vice Dean of Faculty Tax and Customs, Head of department of Taxation Academy of Finance of Vietnam: Co-chief Author, writer of chapter 2 and 8, co-writer of chapter 9.
Nguyen Van Hieu, Doctor of Philosophy in Economics, MBA (Aus), Vice director of Vietinbank Human resource development and training school: Writer of chapter 4.
Ly Phuong Duyen, Doctor of Philosophy in Economics, Lecture of faculty tax and customs, academy of finance of Vietnam: Writer of chapter 6.
Truong Thi My Hanh, MA (Aus), Leture of department of financial Enghlish, faculty of foreign languages, academy of finance of Vietnam, co-writer of chapter 1 and 9.
Truong Ba Tuan, MBA (Aus), senior researcher, financial strategy and policy institute of Vietnam: co-writer of chaper 7.
TABLE OF CONTENTS
Page
PREFACE
3
ACKNOWLEGEMENTS
4
THE AUTHORS
5
Chapter 1:An Overview of taxation
7
1.1.Concepts and characteristics of tax
8
1.2.Roles of tax
9
1.2.1.Main revenues of the government’s budget
9
1.2.2.Macroeconomic activites adjustment
12
1.2.3.Reduction of unfairness in income distribution
17
1.3.Tax system
17
1.3.1.Concepts
17
1.3.2.Tax classification
18
1.3.3.Stadards of a modern tax system
23
1.4.Basic elements of a tax law
26
1.4.1.Name of a tax
26
1.4.2.Taxpayer
26
1.4.3.Tax base
27
1.4.4.Tax rate
27
1.4.5.Incentives
30
1.4.6.Procedure
31
1.4.7.Punishment
31
1.5.The principles of taxation
31
1.6.The Vietnam’s tax system
38
Chapter review
41
Chapter 2: Value added tax
47
2.1.Concepts and characteristics of VAT
48
2.2.Basis contents of VAT in VietNam
50
2.2.1.Taxpayers
50
2.2.2.Taxable goods and services
50
2.2.3.Non-taxable goods and services (exemptions
51
2.2.4.Tax base
52
2.2.5.Tax rates
55
2.2.6.VAT menthods
58
2.2.7.Invoices
69
2.2.8.Tax declaration and payment
73
2.2.9.Tax refund
82
Chapter review
88
Chapter 3: Excise and characteristics of excise duty
98
3.2.Basic contents of excise duty in VietNam
100
3.2.1.Taxpayers
100
3.2.2.Excisable goods and servieces
100
3.2.3.Non-taxable transactions
102
3.2.4.Base price
104
3.2.5.Tax rates
106
3.2.6.Tax calculation
109
3.2.7.Tax declaration and payment
111
3.2.8.Tax reduction and exemption
115
Chapter review
116
Chapter 4: Customs duty
123
4.1.Concepts and characteristics
124
4.2.Basic contents of customs duty in Vietnam
126
4.2.1.Taxpayers
126
4.2.2.Dutiable goods
127
4.2.3.Non-dutiable objects
127
4.2.4.Tax base and ways to define tax payable
128
4.2.5.Tax declaration and payment
139
4.2.6.Tax declaration and payment
139
Chapter review
148
Chapter 5: Corporate income tax
155
5.1.Concepts and characteristics
156
5.2.Basic contents of corporate income tax in VietNam
158
5.2.1.Taxpayers
159
5.2.2.Tax base and tax calculation
161
5.2.3.Income transferred to scientific research and techonology development fund
191
5.2.4.Tax rates
191
5.2.5.Other tax incentives
191
5.2.6.Tax declaration and payment
196
Chapter 6: Personal characteristics
216
6.1.Concepts and characteristics
216
6.2.Basic contets of personal income tax in Vietnam
220
6.2.1.Taxpayers
221
6.2.2.Assessable income
222
6.2.3.Exempl income
226
6.2.4.Tax reduction
228
6.2.5.Tax base and tax rates
228
6.2.6.Tax declaration and payment
240
Chapter review
242
Chapter 7: Other taxes in Vietnam
253
7.1.Agricultural land use tax
254
7.1.1.Concepts and characteristics
254
7.1.2.Agricultural land use tax in Vietnam
254
7.2.Non-Auricultural land use tax
256
7.2.1. Concepts and characteristics
256
7.2.2. Non-Auricultural land use tax in Vietnam
257
7.3. Severange tax
265
7.3.1.Concepts and characteristics
265
7.3.2. Severange tax in Vietnam
266
7.4.Environmental protection tax
273
7.4.1. Concepts and characteristics
273
7.4.2. Environmental protection tax in Vietnam
273
7.5.Foreign contractor taxes
279
7.5.1.Taxpayers
280
7.5.2.Taxable objects
282
Chapter review
295
Chapter 8: Basic issues in tax administration
303
8.1.Tax registration
304
8.1.1.The concept
304
8.1.2.Taxpayers’ tax registrations obligation
304
8.1.3.Tax registration procedure
305
8.2.Taxpayers’ rights and obligation in tax audit
310
8.2.1.Taxpayers’ rights
310
8.2.2. Taxpayers’ obligations
310
8.3.Tax avoidance, evasion punishments of tax law’s violations
311
8.3.1.Tax avoidance and evasion
311
8.3.2. Punishments of tax law’s violations
312
8.4.Transfer pricing and anti-transfer pricing rules
316
8.4.1.Concepts
316
8.4.2.Anti-transfer pricing rules
317
Chapter review
330
Chapter 9: International taxation
333
9.1.Double taxation
334
9.2.Double taxation avoidance
335
9.2.1.Deduction method
336
9.2.2.Method for deduction of indirect tax
338
9.2.3. Method for deduction of indirect tax
340
Chapter review
343
LINK THƯ VIỆN CÁC TRƯỜNG ĐH/CĐ ĐỂ MƯỢN SÁCH/XEM ONLINE
LINK ĐẶT MUA SÁCH ONLINE
LINK DOWNLOAD FULL (UPDATING...)
There is a lot of work to do for teaching a new subject of which preparing learning materials is very important. Among other learning materials, a textbook on taxation is a must-do thing. That is the reason for the birth of book.
The aims of this book are to provide systematic understanding of tax theory, crucial contents and issues of tax laws, and tax administration in Vietnam. This book is designed for students who learn English in economics as their first university degree or students majoring in economics with upper-intermediate English level, and also for those who want to read about tax in English for their study, research or wok.
To make a textbook is always a dull work. Moreover, tax is a very complicated subject.
Therefore, it is inevitable to avoid errors in this book. We highly appreciate suggestins from scientists, colleagues and readers to perfect this work.
Le Xuan Truong, Associate Professor, Doctor of Philosophy in Economics, BA in Enghish, Vice Dean of Faculty Tax and Customs, Academy of Finance of Vietnam: Co-chief Author, writer of chapter 3 and 5, co-writer of chapter 1 and 7.
Nguyen Thi Thanh Hoai, Doctor of Philosophy in Economics, Vice Dean of Faculty Tax and Customs, Head of department of Taxation Academy of Finance of Vietnam: Co-chief Author, writer of chapter 2 and 8, co-writer of chapter 9.
Nguyen Van Hieu, Doctor of Philosophy in Economics, MBA (Aus), Vice director of Vietinbank Human resource development and training school: Writer of chapter 4.
Ly Phuong Duyen, Doctor of Philosophy in Economics, Lecture of faculty tax and customs, academy of finance of Vietnam: Writer of chapter 6.
Truong Thi My Hanh, MA (Aus), Leture of department of financial Enghlish, faculty of foreign languages, academy of finance of Vietnam, co-writer of chapter 1 and 9.
Truong Ba Tuan, MBA (Aus), senior researcher, financial strategy and policy institute of Vietnam: co-writer of chaper 7.
TABLE OF CONTENTS
Page
PREFACE
3
ACKNOWLEGEMENTS
4
THE AUTHORS
5
Chapter 1:An Overview of taxation
7
1.1.Concepts and characteristics of tax
8
1.2.Roles of tax
9
1.2.1.Main revenues of the government’s budget
9
1.2.2.Macroeconomic activites adjustment
12
1.2.3.Reduction of unfairness in income distribution
17
1.3.Tax system
17
1.3.1.Concepts
17
1.3.2.Tax classification
18
1.3.3.Stadards of a modern tax system
23
1.4.Basic elements of a tax law
26
1.4.1.Name of a tax
26
1.4.2.Taxpayer
26
1.4.3.Tax base
27
1.4.4.Tax rate
27
1.4.5.Incentives
30
1.4.6.Procedure
31
1.4.7.Punishment
31
1.5.The principles of taxation
31
1.6.The Vietnam’s tax system
38
Chapter review
41
Chapter 2: Value added tax
47
2.1.Concepts and characteristics of VAT
48
2.2.Basis contents of VAT in VietNam
50
2.2.1.Taxpayers
50
2.2.2.Taxable goods and services
50
2.2.3.Non-taxable goods and services (exemptions
51
2.2.4.Tax base
52
2.2.5.Tax rates
55
2.2.6.VAT menthods
58
2.2.7.Invoices
69
2.2.8.Tax declaration and payment
73
2.2.9.Tax refund
82
Chapter review
88
Chapter 3: Excise and characteristics of excise duty
98
3.2.Basic contents of excise duty in VietNam
100
3.2.1.Taxpayers
100
3.2.2.Excisable goods and servieces
100
3.2.3.Non-taxable transactions
102
3.2.4.Base price
104
3.2.5.Tax rates
106
3.2.6.Tax calculation
109
3.2.7.Tax declaration and payment
111
3.2.8.Tax reduction and exemption
115
Chapter review
116
Chapter 4: Customs duty
123
4.1.Concepts and characteristics
124
4.2.Basic contents of customs duty in Vietnam
126
4.2.1.Taxpayers
126
4.2.2.Dutiable goods
127
4.2.3.Non-dutiable objects
127
4.2.4.Tax base and ways to define tax payable
128
4.2.5.Tax declaration and payment
139
4.2.6.Tax declaration and payment
139
Chapter review
148
Chapter 5: Corporate income tax
155
5.1.Concepts and characteristics
156
5.2.Basic contents of corporate income tax in VietNam
158
5.2.1.Taxpayers
159
5.2.2.Tax base and tax calculation
161
5.2.3.Income transferred to scientific research and techonology development fund
191
5.2.4.Tax rates
191
5.2.5.Other tax incentives
191
5.2.6.Tax declaration and payment
196
Chapter 6: Personal characteristics
216
6.1.Concepts and characteristics
216
6.2.Basic contets of personal income tax in Vietnam
220
6.2.1.Taxpayers
221
6.2.2.Assessable income
222
6.2.3.Exempl income
226
6.2.4.Tax reduction
228
6.2.5.Tax base and tax rates
228
6.2.6.Tax declaration and payment
240
Chapter review
242
Chapter 7: Other taxes in Vietnam
253
7.1.Agricultural land use tax
254
7.1.1.Concepts and characteristics
254
7.1.2.Agricultural land use tax in Vietnam
254
7.2.Non-Auricultural land use tax
256
7.2.1. Concepts and characteristics
256
7.2.2. Non-Auricultural land use tax in Vietnam
257
7.3. Severange tax
265
7.3.1.Concepts and characteristics
265
7.3.2. Severange tax in Vietnam
266
7.4.Environmental protection tax
273
7.4.1. Concepts and characteristics
273
7.4.2. Environmental protection tax in Vietnam
273
7.5.Foreign contractor taxes
279
7.5.1.Taxpayers
280
7.5.2.Taxable objects
282
Chapter review
295
Chapter 8: Basic issues in tax administration
303
8.1.Tax registration
304
8.1.1.The concept
304
8.1.2.Taxpayers’ tax registrations obligation
304
8.1.3.Tax registration procedure
305
8.2.Taxpayers’ rights and obligation in tax audit
310
8.2.1.Taxpayers’ rights
310
8.2.2. Taxpayers’ obligations
310
8.3.Tax avoidance, evasion punishments of tax law’s violations
311
8.3.1.Tax avoidance and evasion
311
8.3.2. Punishments of tax law’s violations
312
8.4.Transfer pricing and anti-transfer pricing rules
316
8.4.1.Concepts
316
8.4.2.Anti-transfer pricing rules
317
Chapter review
330
Chapter 9: International taxation
333
9.1.Double taxation
334
9.2.Double taxation avoidance
335
9.2.1.Deduction method
336
9.2.2.Method for deduction of indirect tax
338
9.2.3. Method for deduction of indirect tax
340
Chapter review
343
LINK THƯ VIỆN CÁC TRƯỜNG ĐH/CĐ ĐỂ MƯỢN SÁCH/XEM ONLINE
LINK ĐẶT MUA SÁCH ONLINE
LINK DOWNLOAD FULL (UPDATING...)
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