Home / Tax Management Law

Law on corporate income tax management in Vietnam - 1

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 IN VIETNAM


UNIVERSITY THESIS IN BUSINESS LAW

Training system: Full-time

Course: QH – 2012 - LKD


INSTRUCTOR: DR.GVC.NGUYEN TRONG DIEP

COMMITMENT

I hereby declare that this Thesis is my own research work. The results presented in this Thesis have not been published in any other work. The figures, examples and quotations in this Thesis ensure accuracy, reliability and honesty.

I have completed all the subjects and paid all the financial obligations as prescribed by the Faculty of Law - Vietnam National University, Hanoi. So I write this Declaration to request the Faculty of Law to consider so that I can defend my Thesis.


Thank you very much!


The person who pledged Le Thi Cam Nhung

ACKNOWLEDGEMENTS


I would like to express my sincere thanks to Dr.GVC.Nguyen Trong Diep - who has wholeheartedly guided and helped me, so that I can successfully complete this Thesis.

I would also like to thank the teachers who have imparted knowledge to me throughout the years of study. At the same time, I would like to thank my family and friends who have always supported and encouraged me during the process of completing this thesis.

Thank you very much!

LIST OF ABBREVIATIONS


STT

Acronym

Interpretation

1.

Corporate Income Tax

Business income

2.

QLT

Tax management

3.

NNT

Taxpayer

4.

State budget

State budget

5.

QTT

Tax settlement

6.

DN

Business

7.

Production and business

Production and business

Maybe you are interested!

Law on corporate income tax management in Vietnam - 1

INDEX

INTRODUCTION 1

Chapter 1 OVERVIEW OF CORPORATE INCOME TAX AND

LAW ON CORPORATE INCOME TAX MANAGEMENT 3

1.1. Overview of corporate income tax 3

1.1.1. Concept 3

1.1.2. Characteristics of corporate income tax 4

1.1.3. Position and role of corporate income tax 5

1.1.4. Determining corporate income tax obligations 7

1.1.4.1. Subjects with tax payment obligations 7

1.1.4.2. Taxable income 8

1.1.4.3. Determining taxable income 9

1.1.4.4. Tax rate 9

1.1.4.5. Tax period 10

1.2. General overview of corporate income tax management law 11

1.2.1. Concept 11

1.2.1.1. Tax management activities 11

1.2.1.2. Law on corporate income tax management 13

1.2.2. Principles of corporate income tax management 16

1.2.3. History of formation and development of corporate income tax management law in

Vietnam 18

1.2.3.1. Period before 2006 18

1.2.3.2. Period from 2006 to present 21

Chapter 2 CURRENT STATUS OF LAW ON INCOME TAX MANAGEMENT

CURRENT ENTERPRISES IN VIETNAM 26

2.1. Current status of corporate income tax management law 26

2.1.1. Contents of corporate income tax management in Vietnam according to the current Law on Tax Administration

Law enforcement and documents guiding the implementation of law 26

2.1.1.1. Rights and obligations of taxpayers, tax authorities and agencies,

Other relevant organizations in corporate income tax management 26

2.1.1.2. Management of registration, declaration, tax assessment, tax payment and corporate income tax refund 28

2.1.1.3. Procedures for corporate income tax exemption and reduction 36

2.1.1.4. Clearance of tax debt, late payment, fines 36

2.1.1.5. Building a taxpayer information system 37

2.1.1.6. Corporate income tax inspection and audit 38

2.1.1.7. Enforcement of administrative decisions related to corporate income tax 42

2.1.1.8. Handling of violations of corporate income tax laws 42

2.1.1.9. Resolving disputes on corporate income tax 45

2.1.2. Advantages of the current corporate income tax management legal system 47

2.1.3. Remaining problems in corporate income tax management law 50

2.2 Current status of corporate income tax management law enforcement 56

2.2.1. Effectiveness achieved in tax administration law enforcement in general

general and corporate income tax management in particular 56

2.2.2. Remaining problems in the implementation of management laws

corporate income tax 59

2.3. Causes of the current situation 62

2.3.1. Objective causes 62

2.3.2. Subjective causes 63

Chapter 3 IMPROVING THE LAW ON INCOME TAX MANAGEMENT

VIETNAMESE ENTERPRISES 64

3.1. The need to improve corporate income tax management laws 64

3.2. Solutions to improve corporate income tax management law 65

3.2.1. Continue to improve corporate income tax policy 65

3.2.2. Transformation of tax management structure according to compliance level 67

3.3. Solutions to ensure the implementation of corporate income tax management law 68

3.3.1. Enhancing the role of tax management officers 68

3.3.2. Improving voluntary compliance of taxpayers 69

3.3.3. Strengthening tax inspection and examination 70

3.3.4. Strengthening facilities, machinery, equipment and modern technology

serving tax management 71

3.3.5. Step by step implementation of socialization of corporate income tax management 72

CONCLUSION 73

REFERENCES 74

APPENDIX 78

Comment


Agree Privacy Policy *