APPENDIX 2 STATISTICS OF SURVEY RESULTS OF RISK ASSESSMENT FACTORS Sentence Risk Assessment It doesnt matter at all. Not important Moderately important Important Very important Average score Total number of respondents to the survey questionnaire Percentage (%) of respondents answering Important ...
Example 5 : Based on the sale minutes dated September 12, 2011 on the liquidation of fixed assets Tung Hua brand 16R 1984 trailer and other related documents. The accountant records in the accounting books according to the following provisions: Debit account 1121: 22,400,000 Has account 711: ...
The structure of the tax system is measured by the tax rate indicators; the fairness of the tax system; the complexity of the tax system; the level of technology application in tax declaration. Vo Duc Chins research concluded: Tax collection management for enterprises in Vietnam has not yet ...
Taxpayers see that the tax money they pay will be partially supported by the state when they lose their ability to work, encounter an accident, or reach retirement age. Currently, the main payment mechanism in our country is cash. Therefore, controlling peoples income is very difficult, and tax ...
With each other; deduct from the tax payable of the next payment; request a refund when there is no more tax or fine debt [5]. However, the Law on Tax Administration does not provide comprehensive provisions on handling excess tax payments. If taxpayers have excess fines or late payment fees, how ...
Complicated and time-consuming administrative procedures and the small amount of money collected make workers indifferent and uninterested in tax refunds. Therefore, the current solution to handle tax refunds is to reduce procedures. In addition, the inspection after tax refund is also difficult ...
-Daily salary: Based on the actual number of working days in a month and the daily salary to calculate salary, applied to employees during study time, meetings or other duties, and workers under short-term contracts. Daily wage = Monthly salary Number of working days according to regulations ...
HANOI NATIONAL UNIVERSITY FACULTY OF LAW LE THI CAM NHUNG LAW ON TAX ADMINISTRATION CORPORATE INCOME IN VIETNAM UNIVERSITY THESIS IN BUSINESS LAW Training system: Full-time Course: QH – 2012 - LKD HANOI NATIONAL UNIVERSITY FACULTY OF LAW LE THI CAM NHUNG LAW ON TAX ADMINISTRATION CORPORATE INCOME ...
APPENDIX 6 STATISTICS OF SURVEY RESULTS OF THE EFFECTIVENESS OF KSNB ON COMPLIANCE BEHAVIOR OF CORPORATE INCOME TAX Sentence KSNB for corporate income tax compliance It doesnt matter at all. Not important Moderately important Important Very important Total number of respondents to the table survey ...
57 Expenses for self-comparison and declaration; but the disadvantage is that in practice the economy is operating according to the market mechanism, the activities of enterprises are multi-industry and multi-field, more and more new expenses are arising that are not included in the list of ...
VND/month, currently raising 2 small children and 1 elderly mother, the deduction is 4.8 million VND, thus, taxable income is 15.2 million VND, the tax payable is 2.28 million VND/month, lower than the lump-sum tax rate currently applied according to the Law on Corporate Income Tax. Thus, for ...
Separate laws for humanitarian purposes, aiming to support peoples lives, reducing difficulties for taxpayers. In the period of international economic integration, tax exemption and reduction are preferential measures, encouraging the development of domestic production when tariff barriers are ...
