Taxation A university textbook, Le Xuan Truong, Nguyen Thi Thanh Hoai, Academy of Finance
3 thg 6, 2024 | 16:30

Taxation A university textbook, Le Xuan Truong, Nguyen Thi Thanh Hoai, Academy of Finance



Tax administration has been taught in the Academy of Finance of many years. However, this subject has only been taught in Vietnamese so far. I order improve the English ability of the Academy’s students, series of solutions have been suggested and/or applied of which using English in teaching at the Academy is one of the key solutions.

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






Tax administration has been taught in the Academy of Finance of many years. However, this subject has only been taught in Vietnamese so far. I order improve the English ability of the Academy’s students, series of solutions have been suggested and/or applied of which using English in teaching at the Academy is one of the key solutions.

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




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