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Sổ tay thuế dành cho Kiểm toán viên PWC - Vietnam Pocket Tax Book 2016 (English)
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Contents
Taxation
• General Overview 6
Corporate Income Tax 7
• Tax Rates
• Tax Incentives
• Calculation of Taxable Profits
• Non-deductible Expenses
• Losses
• Administration
• Profit Remittance
Transfer Pricing 10
Foreign Contractor Tax 11
• Dividends
• Interest
• Royalties, Licence fees, etc.
• Freight & Transportation Services
• Payments to Foreign Contractors
• Double Taxation Agreements
Capital Assignment Profits Tax 14
Value Added Tax 15
• Scope of Application
• Goods and Services not Subject to VAT
• Exempt Goods and Services
• Tax Rates
• Exported Services
• VAT Calculation Methods
• Discounts and Promotions
• Goods and Services Used Internally
• Administration
• Refunds
• Tax Invoices
Special Sales Tax 19
• Taxable Price
• Tax Credit
• Tax Rates
Natural Resources Tax 21
Property Taxes 22
Environment Protection Tax 23
Import and Export Duties 24
• Rates
• Calculations
• Exemptions
• Refunds
• Export Duties
Personal Income Tax 26
• Tax Residency
• Tax Year
• Employment Income
• Non-employment Income
• Non Taxable Income
• Foreign Tax Credits
• Tax Deductions
• PIT Rates
• Administration
Social, Health and Unemployment Insurance Contributions 29
Other Taxes 30
Tax Audits and Penalties 31
Accounting and Auditing 32
Appendix I – Double Taxation Agreements 33
PwC Services in Vietnam 35
Contacts 36