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, ...
MINISTRY OF EDUCATION AND TRAINING HO CHI MINH CITY UNIVERSITY OF ECONOMICS NGUYEN THUY HUYNH ANALYSIS OF FACTORS AFFECTING THE LEVEL OF TAXPAYERS SATISFACTION WITH THE QUALITY OF TAX ADMINISTRATIVE SERVICES AT THE BRANCH TAX OF CA MAU CITY, CA MAU PROVINCE Major: Economic Statistics ...
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 ...
2.3.1. Inadequacies of regulations on tax payers and taxable subjects 2.3.1.1. Regarding tax payers - Clause 25, Article 5 of the Law on VAT stipulates: goods and services of business individuals with an average monthly income lower than the general minimum wage applicable to domestic organizations ...
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 ...
1.Inventory (Code 141) The data to be recorded in this indicator is the total debit balance of accounts 151 Goods in transit, account 152 Raw materials and supplies, account 153 Tools and equipment, account 154 Costs of production and business in progress, account 155 Finished products, account 156 ...
Thus , research on the influence of (i) social psychological factors (tax spirit, subjective norms, perceptions of fairness, perceptions of tax authority power, tax awareness, trust in tax authorities); (ii) institutional factors (tax complexity, tax information); (iii) economic factors (penalties, ...
While traditional taxis fully fulfill their tax obligations, incur many fees, fares need to be public and are subject to the management of local Departments of Transport; fare adjustment is difficult and takes time, but Uber and Grab do not have to bear many costs and management, so they are free ...
CHAPTER 4: CURRENT STATUS OF TAX ACCOUNTING AND TAX SETTLEMENT AT TRANQUANGLOGISTICS COMPANY 4.1 VAT accounting 4.1.1 Characteristics of VAT work organization Applicable tax rate: The tax rate applied mainly at Tranquanglogistics company is 10%. For purchased goods: Telecommunication fees, ...
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 ...
VND, while this individual actually only donated VND 8 million. Regulations on reasonable deduction of expenses for business individuals along with the transfer of business individuals from paying corporate income tax to paying personal income tax, the Personal Income Tax Law has stipulated ...
Different sections have different financial management mechanisms, the proportion of revenues through the agency Taxes decreased from 25% to 14.5% and down to 10.5% in total state budget revenue. 2.1.3.2. The scale of domestic tax collection is constantly increasing. After 16 years of implementing ...
