CONCLUDE In the 5 chapters of the thesis, the objectives and research questions are set out initially about Tax management to promote compliance tax of the business in Ho Chi Minh City was completed. Rank best, Thesis has been systematize the theory of tax administration, behavior Tax compliance, ...
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 ...
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 ...
Adjustments of each tax and not fully anticipating the revenue sources that will arise in the development of the market economy. In the implementation process, there has not been a close look at reality, and measures have not been promptly discovered and proposed to collect new income sources into ...
Reasonable expenses for calculating taxable income are expenses that an enterprise has incurred to conduct production and business in a certain period related to revenue, reflected in the enterprises accounting report. 1.1.4.3. Determining taxable income Taxable income in a tax period is determined ...
Securities transferors can choose the method of tax declaration and payment: (i) with a tax rate of 20% on income from securities transfer or (ii) a tax rate of 0.1% on the transfer price (Article 23 of the Law on Personal Income Tax). Although there are many opinions about the unreasonableness of ...
Appendix 5 : Data table of enterprises currently managing and not issuing tax codes (data source: Binh Thuan Tax Department) Unit: number of units Target Year 2001 2002 2003 2004 August 2005 Total 265,144 290,502 320,209 216,739 269,814 Real estate 111,688 121,545 149,644 154,375 160,575 ...
