APPENDIX
Appendix 1: Business survey form UNIVERSITY OF COMMERCE, FACULTY OF POSTGRADUATE STUDIES
SURVEY FORM ON CORPORATE INCOME TAX ACCOUNTING
Dear Mr./Ms.……………………….
I am currently researching the topic of my master's thesis in economics: "Corporate income tax accounting at Hoa Phat Hai Duong Steel Joint Stock Company". The research topic is an assessment of the current situation and offers solutions to improve corporate income tax accounting at Hoa Phat Hai Duong Steel Joint Stock Company . Hoa Phat Hai Duong Steel Joint Stock Company is a large company belonging to Hoa Phat Group. Calculating corporate income tax well will bring great economic efficiency to the company. We hope that you can contribute to the success of the research topic by participating in the survey process.
Thank you very much!
SURVEY FORM
Part I: Information about the business's accounting system
1. Please indicate the accounting regime that the enterprise is applying: ( ) Accounting regime according to Circular 200/2014/TT-BTC
( ) Enterprise accounting regime according to Decision 15/2006/QD-BTC ( ) Other accounting regimes
2. According to you, is the accounting system currently applied by the unit? ( ) Appropriate
( ) Not suitable
3. What form of accounting system is the business applying? ( ) General journal
( ) Voucher journal ( ) Ledger journal
( ) Accounting vouchers
4. At your unit, what is the level of compliance with the regulations of the Vietnamese accounting regime?
( ) Very good ( ) Good
( ) Not good
Part II: Information on the implementation of the corporate income tax law
5. Does the enterprise promptly update changes in corporate income tax laws, circulars, decrees as well as corporate income tax incentives?
( ) Have
( ) Are not
6. In your opinion, is understanding tax laws important for businesses? ( ) Yes
( ) Are not
7. Does your company create conditions for accountants to learn about new regulations on corporate income tax?
( ) Have
( ) Are not
( ) Other comments
8. Your assessment of the level of complexity provided for in the Corporate Income Tax Law.
( ) Complicated
( ) Normal ( ) Easy
9. Causes of main obstacles for enterprises in implementing tax laws:
( ) Tax law is unclear
( ) Tax authorities have not created favorable conditions.
( ) The company's equipment does not meet the needs.
Part III: Information on the tax accounting implementation of the enterprise:
10. The complexity of tax accounting for businesses ( ) Difficult
( ) Medium ( ) Easy
11. The role of accountants in performing tax accounting. ( ) Important
( ) Medium
( ) Less important
12. What benefits do businesses gain from good tax accounting: ( ) Fulfilling obligations to the State
( ) Serving management in enterprises
( ) Improve business performance
13. Your assessment of the implementation of corporate income tax accounting at your company:
( ) Good
( ) Normal ( ) Not good
14. Does the enterprise account for deferred income tax? ( ) Yes
( ) Are not
15. Can the enterprise distinguish between temporary differences that are deductible? ( ) Yes
( ) Are not
16. Does the enterprise account for deferred income tax assets arising from deductible differences?
( ) Have
( ) Are not
17. Are the invoices and documents used by the business reasonable and valid? ( ) Yes
( ) Are not
Part IV: Information about businesses and individuals:
18. Business revenue in 2019 (Unit: million VND) ( ) Under 5,000
( ) From 5000-10,000 ( ) Over 10,000
19. Business profit in 2019 (Unit: Million VND) ( ) Under 5,000
( ) From 5000- 10,000
( ) Over 10,000
20. Personal Information
Job title:……………………… Seniority:…………………… Professional qualifications:…………………..
Appendix 3: List of interviewees
LIST OF INTERVIEWEES
ST
T
Full name | Title | Work unit | |
1 | Nguyen Thi Thanh | Chief Accountant | Accounting Department, Hanoi Office |
2 | Tran Thi Mai Lan | General Accounting | Accounting Department, Hanoi Office |
3 | Do Viet Hoa | Accountant | Accounting Department, Hanoi Office |
4 | Le Thi Hai | Accountant | Accounting Department, Hanoi Office |
5 | Nguyen Thanh Ha | Accountant | Accounting Department, Hanoi Office |
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Appendix 4: Summary of survey results
SUMMARY TABLE OF SURVEY RESULTS
Part I: Information about the business's accounting system
1. Please indicate the accounting regime that the enterprise is applying: Accounting regime according to Circular 200/2014/TT-BTC 100% Enterprise accounting regime according to Decision 15/2006/QD-BTC 0% Other accounting regimes 0%
2. According to you, what accounting regime is the unit applying?
100% Fit
Not suitable 0%
3. What form of accounting system is the business applying? General journal 0%
Voucher journal 0%
General Ledger Journal 0%
100% accounting vouchers
4. At your unit, the level of compliance with the regulations of the Vietnamese accounting regime is very good 80%
Good 20%
Not good 0%
Part II: Information on the implementation of the corporate income tax law
5. Does the enterprise promptly update changes in corporate income tax laws, circulars, decrees as well as corporate income tax incentives?
Yes 100%
No 0%
6. Do you think it is important for businesses to have a good understanding of tax laws? Yes 100%
No 0%
7. Does your company create conditions for accountants to learn about new regulations on corporate income tax?
Yes 80%
No 0%
Other opinion 20%
8. Your assessment of the level of complexity provided for in the Corporate Income Tax Law.
80% complex
Normal 20%
Easy 0%
9. Causes of main obstacles for businesses in implementing tax laws:
Tax laws are unclear 60% Tax authorities have not created favorable conditions 40%
The company's equipment does not meet the needs.
0%
Part III: Information on the tax accounting implementation of the enterprise:
10. The complexity of tax accounting for businesses
100% | |
Medium | 0% |
Easy | 0% |
11. The role of accountants in performing tax accounting. 100% important
Average 0%
Less important 0%
12. What benefits do businesses gain from good tax accounting?