Solutions to promote the application of information technology in the tax industry in Vietnam

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Province/City	DN State	Foreign investment	Limited liability	Share	Private enterprise	Foreign companies not subject to FDI law	Economic organization of political organizations	Armed forces unit	Cooperative	Partnership	Joint venture with foreign countries	Business cooperation contract with foreign countries	Diplomatic representative, international organization	Cooperative group	Other	Total
21	Quang Ninh	95	39	2,432	1,859	649	154	110	1,281	96		40	5		4	13	6,764
22	Dien Bien	43		204	127	260	1	24	604	47		1				141	1.311
23	Lai Chau	29	1	300	126	247			498	163		2				14	1,366
24	Son La	140	4	334	342	393	51	25	1,013	81		1			2	192	2,386
25	Peace	64	15	833	411	117	20	5	433	120	1	6			6	585	2,031
26	Thanh Hoa	389	27	2,985	1,358	695	62	43	3.325	425	1	9			37	116	9,356
27	Nghe An	286	15	2.225	2,038	1,016	15	65	1,829	254		7	1			666	7,751
28	Ha Tinh	49	16	621	749	488	19	31	1,167	86	1			2	1	132	3,230
29	Quang Binh	43	2	1,418	253	480	2	7	1,099	151	1			4	1	48	3,461
30	Quang Tri	131	12	1.155	333	433		43	581	183	1	1				171	2,873
31	TT-Hue	48	23	1,070	428	1,390	25	20	1,159	156	1	22		4		42	4,346
32	Danang	255	188	5,708	1,929	1,469	441	37	706	69	1	53	1	2	2	284	10,861
33	Quang Nam	87	73	1,760	555	521	180	30	1,315	170	1				3	521	4,695
34	Quang Ngai	46	12	1,460	329	755	76		851	155		2		1		613	3,687
35	Pacify	208	39	2.221	376	1,266	4	24	996	2,459		9			2	379	7,604
36	Phu Yen	47	28	655	163	606	6	7	664	934		4			6	407	3.120
37	Khanh Hoa	97	62	2,691	595	1,654	43	84	546	118		9	1		1	533	5.901
38	Kon Tum	115	2	679	190	402		3	713	117		3				17	2,224
39	Gia Lai	106	10	1.118	374	1,179	22	5	1,282	245		1			1	177	4,343
40	Dak Lak	245	9	2.211	407	1,153	13	27	1,457	766					6	430	6,294
41	Dak Nong	91	4	529	130	387	4	11	464	212		2			1	129	1,835
42	Ho Chi Minh City	1,034	1,832	74,302	14,051	12,054	1,357	961	2,987	563	39	74	15	15		756	109,284

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Solutions for tourism development in Tien Lang - 10 zt2i3t4l5ee zt2a3gstourism, tourism development zt2a3ge zc2o3n4t5e6n7ts - District People's Committees and authorities of communes with tourist attractions should support, promote, and provide necessary information to people, helping them improve their knowledge about tourism. Raise tourism awareness for local people. * * * Due to limited knowledge and research time, the thesis inevitably has shortcomings. Therefore, I look forward to receiving guidance from teachers, experts as well as your comments to make the thesis more complete. Chapter III Conclusion Through the issues presented in Chapter II, we can come to some conclusions: Based on the strengths of available tourism resources, the types of tourism in Tien Lang that need to be promoted in the coming time are sightseeing and resort tourism, discovery tourism, weekend tourism. To improve the quality and diversify tourism products, Tien Lang district needs to combine with local cultural tourism resources, at the same time combine with surrounding areas, build rich tourism products. The strengths of Tien Lang tourism are eco-tourism and cultural tourism, so developing Tien Lang tourism must always go hand in hand with restoring and preserving types of cultural tourism resources. Some necessary measures to support and improve the efficiency of exploiting tourism resources in Tien Lang are: strengthening the construction of technical facilities and labor force serving tourism, actively promoting and advertising tourism, and expanding forms of capital mobilization for tourism development. CONCLUDE I Conclusion 1. Based on the results achieved within the framework of the thesis's needs, some basic conclusions can be drawn as follows: Tien Lang is a locality with great potential for tourism development. The relatively abundant cultural tourism resources and ecological tourism resources have great appeal to tourists. Based on this potential, Tien Lang can build a unique tourism industry that is competitive enough with other localities within Hai Phong city and neighboring areas. In recent years, the exploitation of the advantages of resources to develop tourism and build tourist routes in Tien Lang has not been commensurate with the available potential. In terms of quantity, many resource objects have not been brought into the purpose of tourism development. In terms of time, the regular service time has not been extended to attract more visitors. Infrastructure and technical facilities are still weak. The labor force is still thin and weak in terms of expertise. Tourism programs and routes have not been organized properly, the exploitation content is still monotonous, so it has not attracted many visitors. Although resources have not been mobilized much for tourism development, they are facing the risk of destruction and degradation. 2. Based on the results of investigation, analysis, synthesis, evaluation and selective absorption of research results of related topics, the thesis has proposed a number of necessary solutions to improve the efficiency of exploiting tourism resources in Tien Lang such as: promoting the restoration and conservation of tourism resources, focusing on investment and key exploitation of ecotourism resources, strengthening the construction of infrastructure and tourism workforce. Expanding forms of capital mobilization. In addition, the thesis has built a number of tourist routes of Hai Phong in which Tien Lang tourism resources play an important role. Exploiting Tien Lang tourism resources for tourism development is currently facing many difficulties. The above measures, if applied synchronously, will likely bring new prospects for the local tourism industry, contributing to making Tien Lang tourism an important economic sector in the district's economic structure. REFERENCES 1. Nhuan Ha, Trinh Minh Hien, Tran Phuong, Hai Phong - Historical and cultural relics, Hai Phong Publishing House, 1993 2. Hai Phong City History Council, Hai Phong Gazetteer, Hai Phong Publishing House, 1990. 3. Hai Phong City History Council, History of Tien Lang District Party Committee, Hai Phong Publishing House, 1990. 4. Hai Phong City History Council, University of Social Sciences and Humanities, VNU, Hai Phong Place Names Encyclopedia, Hai Phong Publishing House. 2001. 5. Law on Cultural Heritage and documents guiding its implementation, National Political Publishing House, Hanoi, 2003. 6. Tran Duc Thanh, Lecture on Tourism Geography, Faculty of Tourism, University of Social Sciences and Humanities, VNU, 2006 7. Hai Phong Center for Social Sciences and Humanities, Some typical cultural heritages of Hai Phong, Hai Phong Publishing House, 2001 8. Nguyen Ngoc Thao (editor-in-chief, Tourism Geography, Hai Phong Publishing House, two volumes (2001-2002) 9. Nguyen Minh Tue and group of authors, Hai Phong Tourism Geography, Ho Chi Minh City Publishing House, 1997. 10. Nguyen Thanh Son, Hai Phong Tourism Territory Organization, Associate Doctoral Thesis in Geological Geography, Hanoi, 1996. 11. Decision No. 2033/QD – UB on detailed planning of Tien Lang town, Hai Phong city until 2020. 12. Department of Culture, Information, Hai Phong Museum, Hai Phong relics - National ranked scenic spot, Hai Phong Publishing House, 2005. 13. Tien Lang District People's Committee, Economic Development Planning - Culture - Society of Tien Lang district to 2010. 14.Website www.HaiPhong.gov.vn APPENDIX 1 List of national ranked monuments STT Name of the monument Number, year of decisiondetermine Location 1 Gam Temple 938 VH/QĐ04/08/1992 Cam Khe Village- Toan Thang commune 2 Doc Hau Temple 9381 VH/QĐ04/08/1992 Doc Hau Village –Toan Thang commune 3 Cuu Doi Communal House 3207 VH/QĐDecember 30, 1991 Zone II of townTien Lang 4 Ha Dai Temple 938 VH/QĐ04/08/1992 Ha Dai Village –Tien Thanh commune APPENDIX II STT Name of the monument Number, year of decision Location 1 Phu Ke Pagoda Temple 178/QD-UBJanuary 28, 2005 Zone 1 - townTien Lang 2 Trung Lang Temple 178/QD-UBJanuary 28, 2005 Zone 4 – townTien Lang 3 Bao Khanh Pagoda 1900/QD-UBAugust 24, 2006 Nam Tu Village -Kien Thiet commune 4 Bach Da Pagoda 1792/QD-UB11/11/2002 Hung Thang Commune 5 Ngoc Dong Temple 177/QD-UBNovember 27, 2005 Tien Thanh Commune 6 Tomb of Minister TSNhu Van Lan 2848/QD-UBSeptember 19, 2003 Nam Tu Village -Kien Thiet commune 7 Canh Son Stone Temple 2160/QD-UBSeptember 19, 2003 Van Doi Commune –Doan Lap 8 Meiji Temple 2259/QD-UBSeptember 19, 2002 Toan Thang Commune 9 Tien Doi Noi Temple 477/QD-UBSeptember 19, 2005 Doan Lap Commune 10 Tu Doi Temple 177/QD-UBJanuary 28, 2005 Doan Lap Commune 11 Duyen Lao Temple 177/QD-UBJanuary 28, 2005 Tien Minh Commune 12 Dinh Xuan Uc Pagoda 177/QD-UBJanuary 28, 2005 Bac Hung Commune 13 Chu Khe Pagoda 177/QD-UBJanuary 28, 2005 Hung Thang Commune 14 Dong Dinh 2848/QD-UBNovember 21, 2002 Vinh Quang Commune 15 President's Memorial HouseTon Duc Thang 177/QD-UBJanuary 28, 2005 NT Quy Cao Ha Dai Temple Ben Vua Temple Tien Lang hot spring div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s1 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; font-size: 16pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s3 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s4 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; font-size: 14pt; } div.maincontent .s5 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; font-size: 14pt; } div.maincontent .s6 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s7 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s8 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: 6pt; } div.maincontent .s9 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 12pt; } div.maincontent .s11 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; tex
Pre-tax Profit of Bidv Tien Giang in the Period 2011-2015 zt2i3t4l5ee zt2a3gsnon-credit services, joint stock commercial bank zt2a3ge zc2o3n4t5e6n7ts At that time, the Branch had to set aside a provision for credit risks, which reduced the Branch's income. Chart 2.2. Pre-tax profit of BIDV Tien Giang in the period 2011-2015 Unit: Billion VND 140 120 100 80 60 40 20 0 63.3 80.34 89.29 110.08 131.99 2011 2012 2013 2014 2015 Profit before tax (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, through chart 2.2, it can be seen that BIDV Tien Giang's profit is still increasing continuously, and its operating efficiency is currently leaking. This is a contribution of non-credit services, and this service segment will be increasingly focused on growth by BIDV Tien Giang to ensure the highest profit safety because credit activities have many potential risks. At the same time, focusing on developing non-credit services is consistent with one of the contents of restructuring the financial activities of credit institutions in the project "Restructuring the system of credit institutions in the period 2011-2015" approved by the Prime Minister in Decision No. 254/QD-TTg dated March 1, 2012 [14]: "Gradually shifting the business model of commercial banks towards reducing dependence on credit activities and increasing income from non-credit services". 2.2. Current status of non-credit service development at BIDV Tien Giang. 2.2.1. BIDV Tien Giang has deployed the development of non-credit services in recent times. Along with the development of the Head Office, BIDV Tien Giang's products and services are constantly improved and deployed in a diverse manner to ensure provision for many different customer groups in the area: individual customers, corporate customers, and financial institutions. Typical services are as follows: Payment services, treasury services, guarantee services, card services, trade finance, other services: Western Union, insurance commissions, consulting services, foreign exchange derivatives trading, e-banking services,... 2.2.1.1. Payment services: In accordance with the Prime Minister's Project to promote non-cash payments in Vietnam [15], banks in Tien Giang province have continuously developed payment services to reduce customers' cash usage habits through card services and electronic banking services such as: salary payment through accounts, focusing on developing card acceptance points, developing multi-purpose cards, paying social insurance by transfer, paying bills through banks, etc. Chart 2.3. Net income from payment services in the period 2011-2015 Unit: Million VND 6000 5000 4000 3000 2000 1000 0 3922 4065 4720 5084 5324 2011 2012 2013 2014 2015 Net income from payment services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Along with the technological development of the entire system, BIDV Tien Giang has a payment system with a fairly stable transaction processing speed, bringing many conveniences to customers. The results of observing chart 2.3 show that the income from payment services that the Branch has achieved has grown over the years but the speed is not high and the products are not outstanding compared to other banks. Domestic payment products such as: Online bill payment, electricity bills, water bills, insurance premiums, cable TV bills, telecommunications fees, airline tickets, etc. bring many conveniences to customers. Regarding international payment, this is an indispensable activity for foreign economic activities, BIDV Tien Giang is providing international payment methods for small enterprises producing agriculture, aquatic food and seafood that have credit relationships with banks in industrial parks in Tien Giang province such as: money transfer, collection, L/C payment. 2.2.1.2. Treasury services: BIDV Tien Giang always focuses on ensuring treasury safety and currency security, always complies with legal regulations, and minimizes risks in operations such as: counting and collecting money from customers, receiving and delivering internal transactions, collecting from the State Bank (SBV) or other credit institutions, receiving ATM funds, bundling money, etc. BIDV Tien Giang's treasury service management department is always fully equipped with modern machinery and equipment such as: money transport vehicles, fire prevention tools, money counters, money detectors, magnifying glasses, etc. to ensure absolute safety in treasury operations, immediately identifying real and fake money and other risks that may affect people and assets of the bank and customers. In addition, implementing regulation 2480/QC dated October 28, 2008 between the State Bank of Tien Giang province and the Provincial Police on coordination in the fight against counterfeit money, in the 3-year review of implementation, BIDV Tien Giang discovered, seized and submitted to the State Bank of Tien Giang province 475 banknotes of various denominations and was commended by the Provincial Police and the State Bank of Tien Giang province [17]. Chart 2.4. Net income from treasury services in the period 2011-2015 Unit: Million VND 350 300 250 200 150 100 50 0 105 122 309 289 279 2011 2012 2013 2014 2015 Net income from treasury services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) However, as shown in Figure 2.4, income from treasury operations is not high and fluctuates. Specifically, in the period 2011-2013, net income increased and increased most sharply in 2013, then in the period 2013-2015, there was a downward trend. This fluctuation is due to the fact that fees collected from treasury services are often very low and can even be waived to attract customers to use other services. 2.2.1.3. Guarantee and trade finance services: BIDV Tien Giang, thanks to the advantages of the province and the favorable location of the Branch, has continuously focused on developing income from guarantee services and trade finance. Chart 2.5. Net income from guarantee and trade finance services in the period 2011-2015 Unit: Million VND 14000 12000 10000 8000 6000 4000 2000 0 5193 5695 2742 3420 8889 3992 11604 12206 5143 5312 2011 2012 2013 2014 2015 Net income from guarantee services Net income from Trade Finance (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.5, we can see that BIDV Tien Giang's income from guarantee services and trade finance has grown over the years. The reason is: Among BIDV Tien Giang's corporate customers, the construction industry is the industry with the highest proportion of customers after the trading industry, this is a group of customers with potential to develop guarantee services. The second group of customers is corporate customers in the fields of agricultural production, livestock and seafood processing with high import and export turnover in the area. are the target of trade finance development. In addition, BIDV Tien Giang also focuses on continuously developing these customer groups to increase revenue for many other products and services in the future. 2.2.1.4. Card and POS services: As a service that BIDV Tien Giang has recently developed strongly, it can be said that this is a very potential market and has the ability to develop even more strongly in the future. Card services with outstanding advantages such as fast payment time, wide payment range, quite safe, effective and suitable for the integration trend and the Project to promote non-cash payments in Vietnam. Cards have become a modern and popular payment tool. BIDV Tien Giang early identified that developing card services is to expand the market to people in society, create capital mobilized from card-opened accounts, contribute to diversifying banking activities, enhance the image of the bank, bring the BIDV Tien Giang brand to people as quickly and easily as possible. BIDV Tien Giang is currently providing card types such as: credit cards (BIDV MasterCard Platinum, BIDV Visa Gold Precious, BIDV Visa Manchester United, BIDV Visa Classic), international debit cards (BIDV Ready Card, BIDV Manu Debit Card), domestic debit cards (BIDV Harmony Card, BIDV eTrans Card, BIDV Moving Card, BIDV-Lingo Co-branded Card, BIDV-Co.opmart Co-branded Card). These cards can be paid via POS/EDC or on the ATM system. In addition, with debit cards, customers can not only withdraw money via ATMs but also perform utilities such as mobile top-up, online payment, money transfer,... through electronic banking services. In order to attract customers with card services, BIDV Tien Giang has continuously increased the installation of ATMs. As of December 31, 2015, BIDV Tien Giang has 23 ATMs combined with 7 ATMs in the same system of BIDV My Tho, so the number of ATMs is quite large, especially in the center of My Tho City, but is not yet fully present in the districts. Basic services on ATMs such as withdrawing money, checking balances, printing short statements,... BIDV ATMs accept cards from banks in the system. Banknetvn and Smartlink, cards branded by international card organizations Union Pay (CUP), VISA, MasterCard and cards of banks in the Asian Payment Network. From here, cardholders can make bill payments for themselves or others at ATMs, by simply entering the subscriber number or customer code, booking code that service providers notify and make bill payments. Chart 2.6. Net income from card services in the period 2011-2015 Unit: Million VND 3500 3000 2500 2000 1500 1000 500 0 687 1023 1547 2267 3104 2011 2012 2013 2014 2015 Net income from card services (Source: Report on the implementation of the annual business plan of the General Planning Department of BIDV Tien Giang [24]) Through chart 2.6, it can be seen that BIDV Tien Giang's card service income is constantly growing because the Branch focuses on developing businesses operating in industrial parks, which are the source of customers for salary payment products, ATMs, BSMS. Specifically, there are companies such as Freeview, Quang Viet, Dai Thanh, which are businesses with a large number of card openings at the Branch, contributing to the increase in card service fees [25]. Table 2.6. Number of ATMs and POS machines in 2015 of some banks in Tien Giang area. Unit: Machine STT Bank name Number of ATMs Cumulative number of ATM cards POS machine 1 BIDV Tien Giang 23 97,095 22 2 BIDV My Tho 7 21,325 0 3 Agribank Tien Giang 29 115,743 77 4 Vietinbank Tien Giang 16 100,052 54 5 Dong A Tien Giang 26 97,536 11 6 Sacombank Tien Giang 24 88,513 27 7 Vietcombank Tien Giang 15 61,607 96 8 Vietinbank - Tay Tien Giang Branch 6 46,042 38 (Source: 2015 Banking Activity Data Report of the General and Internal Control Department of the Provincial State Bank [21]) Through table 2.6, the author finds that the number of ATMs of BIDV Tien Giang is not much, ranking fourth after Agribank Tien Giang, Dong A Tien Giang, Sacombank Tien Giang. The number of POS machines of BIDV Tien Giang is very small, only higher than Dong A Tien Giang and BIDV My Tho in the initial stages of merging the BIDV system. Besides, BIDV Tien Giang has a high number of cards increasing over the years (table 2.7) but the cumulative number of cards issued up to December 31, 2015 is still relatively low compared to Agribank, Vietcombank, Dong A (table 2.6). div.maincontent .content_head3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s1 { color: black; font-family:"Courier New", monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; 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Some Key Solutions to Promote Positive Changes and Limit Negative Changes of Socialist Production Relations in

209

211

STT

Province/City	DN State	Foreign investment	Limited liability	Share	Private enterprise	Foreign companies not subject to FDI law	Economic organization of political organizations	Armed forces unit	Cooperative	Partnership	Joint venture with foreign countries	Business cooperation contract with foreign countries	Diplomatic representative, international organization	Cooperative group	Other	Total
43	Lam Dong	144	108	1,968	490	1,278	7	6	1,379	103		12				57	5,495
44	Ninh Thuan	39	12	620	126	347	30	14	608	51	2				1	130	1,850
45	Binh Phuoc	79	64	1,397	232	1,057	3	31	681	38		6			1	101	3,589
46	Tay Ninh	79	176	1.175	205	1,328	32	20	705	43		10				117	3,773
47	Binh Duong	126	1,667	6,090	947	2,149	2,130	18	99	118	1	112				871	13,457
48	Dong Nai	459	893	5.611	805	2,940	718	72	1.104	182	1	54	66	8	48	361	12,961
49	Binh Thuan	30	49	1,607	329	959	14	13	1,324	1,098		16				43	5,439
50	BR-Vung Tau	108	186	2,941	859	1,339	178	33	923	55	1	76				197	6,699
51	Long An	176	231	2,417	702	1,831	146	14	683	71	1	58				1,526	6,330
52	Dong Thap	160	8	688	230	1,089	2	10	1,215	149						321	3,551
53	An Giang	169	10	1,540	259	1,497		11	1.575	139		2				67	5.202
54	Tien Giang	321	33	973	291	2,503	14	32	1,006	466		3			5	165	5,647
55	Vinh Long	124	12	730	186	1,138	2	20	546	67	1	3			1	63	2,830
56	Ben Tre	72	24	610	137	2,266	7	12	608	80		6		1	1	976	3,824
57	Kien Giang	108	17	1,541	366	3.344	6	8	1,471	65		2				53	6,928
58	Can Tho	129	59	2,413	818	1.475	25	50	873	141		31	1		1	74	6.016
59	Hau Giang	41	7	399	120	539		8	400	82		2			2	118	1,600
60	Tra Vinh	17	17	387	94	507		33	347	79	1	3				561	1,485
61	Soc Trang	103	9	562	136	1,042	1	7	910	40		1				248	2,811
62	Bac Lieu	84	14	290	150	796	1	17	709	47						18	2.108
63	Ca Mau	126	8	868	314	2.004	4	6	663	96				1		25	4,090
	Total	9,500	8,514	202,260	77,663	68,360	8,807	3,589	65,542	15,640	92	1,256	109	1,275	194	17,411	462,801

212

Source: General Department of Taxation (2010)

Appendix 03 - State budget revenue for the period 2001 - 2010

Unit: Billion VND

STT

INDICATORS	2001	2002	2003	2004	2005	2006	2007	2008	2009	2010
	Gross Domestic Product	78,928	87,894	115,458	153,138	181,359	228,750	261,628	318,586	297,650	358,400
	Revenue from crude oil	26,281	26,510	36,773	48,562	61,533	83,346	78,634	88,800	58,000	63,700
	Domestic revenue minus crude oil	52,647	61,384	78,685	104,577	119,826	145,404	182,994	229,786	239,650	294,700
	Except crude oil, land use	50,777	58,140	70,536	90,375	105,650	129,988	154,317	199,007	216,650	271,700
	In there:
1	State-owned enterprise sector	23,158	25,068	28,589	32,177	39,079	46,344	50,180	68,490	81,430	99,432
2	Foreign Direct Investment Enterprise Sector	5,702	7,276	9,941	15,109	19,081	25,838	32,274	43,848	45,779	57,738
3	CTN area and NQD service	6,723	7,764	10,361	13,261	16,938	22,091	31,192	43,524	45,721	62,977
4	Agricultural land use tax	814	772	151	130	132	111	113	98	47	32
5	Real estate tax	330	336	359	438	515	594	711	902	1,090	1,137
6	Personal income tax	2,058	2,338	2,951	3,521	4,234	5.179	7,415	12,940	13,059	18,460
7	Fuel Fee (Environmental Protection Tax)	2,537	2,995	3.204	3,583	3,943	3,969	4,458	4,517	8,935	9,867
8	Registration fee	1,191	1,332	1,817	2,607	2,797	3.363	5,636	7.404	7,565	9,209
9	Fees and charges	2,583	3.021	3,272	4,182	4,192	4,986	6,483	6.653	6,733	6,920
10	Revenue from XSKT	2,448	3,027	3,656	4,570	5.304	6.142
11	Land use transfer tax	298	327	409	640	984	1,251	2,328	3,017	253
12	Land use fee	1,870	3,244	8,149	14,202	14,176	15,416	28,677	30,779	23,000	23,000
13	Sale and rental income of SHNN houses	959	1,120	1,116	1,338	1,283	1,993	2,488	1,285	839	616
14	Land rent	422	459	513	846	799	1,281	2,180	2,219	2,164	2.225
15	Fixed collection at commune level				968	996	952	815	977	682	705
16	Other budget revenues	1,554	2,305	4,197	7.005	5,372	5,893	8,043	3.133	2,354	2,383

210

Source: General Department of Taxation (2010)

Appendix 04 - Investment in IT in the tax sector in the period 2008 - 2010

Unit: Billion VND

Content

Budget (per year)

2008

2009

2010

Total

Hardware devices

300

250

200

750

Communication infrastructure

Technical infrastructure - Security, network safety

266

Solutions and building application software

100

270

System software by application project

160

System operation (outsourcing)

Project Management

System support and maintenance

Personal income tax management project

200

190

455

Train

Contingency cost (5%)

Total

683

800

695

2,178

Source: General Department of Taxation (2010)

Appendix 05 - Method of making IT investment calculation

Information technology estimates are determined based on construction design, including: construction and installation costs (G XL ); equipment costs (G TB ); project management costs (G QLDA ); IT application investment consulting costs (G TV ); other costs (G K ) and contingency costs (G DP ).

Cost estimates are determined by the following formula:

G UDCNTT = G XL + G TB + G Project Management + G TV + G K + G DP

The cost estimates are summarized in Table 2.1 of this Appendix.

1. Determine construction costs (G XL )

Construction costs can be determined by each cost item or a combination of cost items.

2. Determine equipment cost (G TB )

Equipment costs include: costs of purchasing technological equipment (including technological equipment needed for production and processing); training and technology transfer costs; costs of equipment installation, setup and calibration determined according to the following formula:

Average gross profit = Gross profit + Gross profit + Gross profit

In there:

- G MS : equipment purchase cost;

- G DT : training and technology transfer costs;

- G LĐ : cost of equipment installation and setup, calibration.

2.1. The cost of purchasing the equipment is determined by the following formula:

G MS = [Q i M i x (1 + T i GTGT-TB )]

i=1

In there:

- Q i : mass or quantity of the i-th device (group of devices) (i = 1  n);

- Mi : price calculated for a unit of volume or a unit of quantity of the i- th equipment (equipment group) (i = 1  n), determined by the formula:

M i = G g + C vc + C lk + C bq + T

In there:

- G g : equipment price at the place of purchase (place of production, fabrication or place of equipment supply in Vietnam) or price calculated to Vietnamese port (for imported equipment) including design and manufacturing supervision costs;

- C vc : transportation cost of a unit of volume or a unit of quantity of equipment (group of equipment) from the place of purchase or from a Vietnamese port to the project implementation location;

- C lk : cost of storage, yard storage, container storage of a unit volume or a unit quantity of equipment (group of equipment) at a Vietnamese port for imported equipment;

- C bq : cost of preservation and maintenance of a unit of volume or a unit of quantity of equipment (group of equipment) at the site;

- T: tax and insurance fee, equipment inspection (equipment group);

- T i GTGT-TB : value added tax rate prescribed for the i type of equipment (group of equipment) (i = 1  n).

For equipment whose price is not yet determined, it can be estimated based on the quotation of the supplier, manufacturer or the price of similar equipment on the market at the time of calculation or of projects with similar equipment that have been and are being implemented.

For technological equipment that needs to be produced or processed, this cost is determined based on the volume of equipment that needs to be produced or processed and the appropriate production or processing price per ton (or unit of calculation).

with the nature and type of equipment according to the signed production and processing contract or based on the product processing quotation of the manufacturer selected by the investor or the production and processing price of similar equipment of the project that has been and is being implemented.

2.2. The cost of excavation and technology transfer is calculated by making an estimate or forecast depending on the specific characteristics of each project.

2.3. The cost of equipment installation, configuration and adjustment is estimated as for construction and installation costs. Equipment costs are summarized according to Table 2.2 of this Appendix.

3. Determine project management costs (G QLDA )

Project management costs are determined by the following formula:

G Project Management = T x (G XLtt + G TBtt )

In there :

- T: standard rate (%) for project management costs;

- G XDtt : construction cost before tax;

- G TBtt : pre-tax equipment costs.

4. Determine IT investment consulting costs (G TV )

IT investment consulting costs are determined by the following formula: nm

G TV = C i x (1 + T i GTGT-TV ) + D j x (1 + T GTGT-TV )

i=1 j=1

In there:

- Ci : IT investment consulting cost i calculated according to the proportional standard (i=1  n);

- D j : IT investment consulting cost j calculated by budgeting (j=1  m);

- T GTGT-TV : value added tax rate according to current regulations for the i-th IT investment consulting cost item calculated according to the rate norm;

VAT-TV

- T j : value added tax rate according to current regulations for the jth IT investment consulting cost item calculated by budgeting.

5. Determine other costs (G K )

Other costs are determined by the following formula:

nml

G K = C i x (1 + T i GTGT-K ) + D j x (1 + T GTGT-K ) + E k

i=1 j=1 k=1

In there :

- Ci : other cost i calculated according to the proportional standard (i=1  n);

- D j : other cost j calculated by budgeting (j=1  m);

- E k : other related cost k (k=1  l);

VAT-K

- T i : value added tax rate according to current regulations for other expense item i calculated according to the rate norm;

VAT-K

- T j : value added tax rate according to current regulations for other expense item j calculated by budgeting.

6. Determine contingency costs (G DP )

Contingency costs are determined by two factors: contingency costs for arising workload factors and contingency costs for price fluctuations.

Contingency costs are determined by the following formula:

G DP = G DP1 + G DP2

In there:

- G DP1 : contingency cost for arising work volume factor is determined by the formula: G DP1 = (G XL + G TB + G QLDA + G TV + G K ) x K ps

K ps is the contingency factor for the additional workload of 5%.

- G DP2 : contingency cost for price fluctuation factor is determined in total investment, in which V t is the estimated cost level before contingency cost.

The time to calculate the contingency cost for price fluctuation in the cost estimate is the project implementation time calculated in months, quarters, and years.

Table 2.1. Three-dimensional mathematical model using information technology

Unit: VND

STT

Cost content	Previous value tax	Tax VAT	The following value tax
[1]	[2]	[3]	[4]	[5]
1	Construction costs			G XL
2	Equipment costs			G TB
3	Project management costs			G QLDA
4	IT application investment consulting costs			G TV
4.1	Survey costs
4.2	Design and construction costs
…..	…………………………………….
5	Other costs			G K
5.1	Audit costs
5.2	Cost of audit and approval of settlement
…..	……………………………………
6	Contingency cost (G DP1 + G DP2 )			GDP
6.1	Contingency cost for arising volume factor			G DP1
6.2	Contingency cost for inflation			G DP2
	TOTAL ( 1+ 2 + 3 + 4 + 5+ 6)			G UDCNTT

FOUNDER HOST

(Signature, full name) (Signature, full name)

Table 2.2. Total cost of construction

Unit: VND

STT

Cost content	Pre-tax value	VAT	Net worth
[1]	[2]	[3]	[4]	[5]
1	Equipment purchase costs
	…..
2	Training and technology transfer costs
3	Cost of equipment installation and setup, calibration
	Total			G TB

FOUNDER HOST

(Signature, full name) (Signature, full name)

Appendix 06 – Survey form

8NG D:NG INFORMATION TECHNOLOGY AND COMMUNICATION IN VIETNAMESE ENTERPRISES - 2009

A. General information

1. Business name: Address: Tax code Phone:Fax: Year of establishment: Website:

Name of person filling in the information:Position: Phone number of person filling in information: Email of person filling in information:

2. Average annual revenue of the enterprise:

Under 300 million VND	4	2 billion VND – 5 billion VND
2	300 million VND – 800 million VND	5	5 billion VND – 10 billion VND
3	800 million VND – 2 billion VND	6	Over 10 billion VND

3. Type of enterprise by ownership (please check the appropriate box)

Private/Limited	5	Joint Stock Company
2	State	6	Company headquarters
3	Foreign	7	Branch
4	Joint venture	8	Other (specify)

4. Type of business activity (please tick the appropriate boxes)

Travel, Hotel	6	Production and processing of agricultural products and food
2	Handicrafts	7	Production and processing of aquatic and seafood products
3	Textile, Leather and Footwear	8	Pharmaceutical, Medical, Cosmetics
4	IT, Telecommunications	9	Banking, Finance
5	Construction, transportation	10	Other (specify)