law on pesonal income tax

... provisions of Personal Income Tax 12 2.2.1 Taxpayers 12 2.2.2 Taxable incomes 12 2.2.3 Non-taxable incomes 13 2.2.4 Tax reduction 13 2.2.5 Tax rates 14 2.2.6 Assessable incomes 17 2.2.7 Tax ... personal income tax as well as Vietnamese law on this kind of tax The second is to give more explanations on the components and calculation of personal income tax Finally, we make recommendations ... ANALYSIS OF PERSONAL INCOME TAX IN VIETNAM 2.1 General provisions of Personal Income TaxVietnamese law on Personal Income Tax Law No 04/2007/QH12 dated June 3, 2008, conducted by the National Assembly,

Ngày tải lên: 30/01/2024, 05:10

... the personal income tax rate; taxable income and tax- exempt income; and regulations on tax administration reform In Vietnam, the predecessor of Personal Income Tax was the salary income tax in ... Assessable income of PIT x The PIT rate Assessable income = Taxable income - Non-taxable income - Tax deduction Taxable income in this formula is a sum of taxable incomes from business taxable incomes ... personal income tax calculation Salaried employees are the main contributor to 70% of personal income tax revenue Personal income tax is one of the three taxes that make the largest contributions

Ngày tải lên: 30/01/2024, 05:17

... Personal income tax rate Ptax Reflects the taxation reaction which corporate and personal income tax act as substitutes for each other Top personal income tax rate World Tax Database World Tax ... services consumed by companies Lastly, corporate income tax is considered as a reasonable substitute for personal income tax Because it is hard to administer personal tax on capital income, especially ... income tax rate into two groups of corporate income taxes The first group of measures bases on tax legislation, consisting of effective marginal/average tax rate, statutory corporate income tax

Ngày tải lên: 03/01/2019, 00:09

... environmental protection law no 57/2010/QH12, the law provides fortaxable subject, un-taxable subject, taxpayers, tax base, tax declaration, tax calculation,tax payment and environmental protection ... 1.5 Tax declaration, tax calculation and tax refund - The tax declaration, tax calculation, tax payment for environmental protection on goodsproduced and sold, exchanged, internally consumed, donated ... donated shall be made by the monthand the provisions of the law on tax administration - The tax declaration, tax calculation, tax payment for environmental protection on importedgoods shall be made

Ngày tải lên: 10/07/2020, 07:45

... of environmental protection tax in VietnamAdjusting scopeEnvironmental protection law no 57/2010/QH12 outlines key aspects such as taxable and non-taxable subjects, taxpayers, tax bases, tax declaration ... 1.000Tax declaration, tax calculation and tax refundTax declarations, calculations, and payments for environmental protection related to goods produced, sold, exchanged, internally consumed, or donated ... donated must be completed monthly, in accordance with legal tax administration regulations.- The tax declaration, tax calculation, tax payment for environmental protection on imported goods shall

Ngày tải lên: 11/10/2022, 09:07

... in Mincome SIME/DIME tested two non-linear income functions with marginal tax rates of 0.7 minus 0.025 times income and 0.8 minus 0.025 times income The effect of these two non-linear functions ... private income That is, it is the effective income tax rate per dollar of private income for recipients of the negative income tax; hence the term marginal tax rate A higher marginal tax rate ... Government conducted four negative income tax (NIT) experiments, and the Canadian government conducted one They were designed to test the effects of a guaranteed income, which unconditionally assures

Ngày tải lên: 19/10/2022, 03:19

... year for tax computation, legal tax jurisdictions, and the nature of items (e.g., uncertain tax positions, deferred tax items) 1.3.3.2.4 Presentation of Deferred Income Tax Information on Financial ... and recognition, while taxable income is based on the corporate income tax laws for calculation Starting from this point, there is a distinction between accounting profit and taxable income These ... provides solutions for implementing corporate income tax accounting under conditions of international accounting integration Consequently, the research contributes foundational content for guidelines

Ngày tải lên: 20/10/2024, 18:17

... management; regulations e-on tax declaratie-on, calculatie-on, and payment; laws e-on tax finalizatie-on, collectie-on, and refunds;laws on tax exemption and reduction; regulations on inspection, audit, ... meet tax exemption conditions according tolaw Tax reduction is the State's decision to exempt part of taxpayers’ tax obligations when theysatisfy tax reduction conditions according to Jaw Tax ... handling of tax lawviolations; regulations on complaints and complaint resolution or litigation and tax disputeresolution First, tax registration and tax information management for individual taxpayers

Ngày tải lên: 07/09/2025, 02:37

... 2006 on re-registration, conversion and re-registration for replacement with investment certificates by enterprises with foreign owned capital pursuant to the Law on Enterprises and the Law on ... provisions of such international treaty shall apply application files, order, procedures, and conditions for establishment and business registration; on the structure of managerial organization, on ... provisions on capital contribution or assignment of capital contribution portion and shall register change of membership in accordance with the corresponding provision of the Law on Enterprises and

Ngày tải lên: 27/03/2014, 10:15

... (không hạn chế số người): *Con: con đẻ, con nuôi, con ngoài giá thú: - Con dưới 18 tuổi được tính đủ theo tháng. - Con trên 18 tuổi bị tàn tật, không có khả năng LĐ. - Con đang theo học tại các ... thừa kế, quà tặng là BĐS giữa: vợ với chồng; cha mẹ đẻ với con đẻ; cha mẹ nuôi với con nuôi; cha mẹ chồng với condâu; cha mẹ vợ với con rể; ông bà nội với cháunội; ông bà ngoại với cháu ngoại; ... BĐS giữa: - Vợ với chồng; - Cha đẻ, mẹ đẻ với con đẻ; - Cha nuôi, mẹ nuôi với con nuôi; - Mẹ chồng, cha chồng với con dâu; - Bố vợ, mẹ vợ với con rể; - Ông bà nội với cháu nội; - Ông bà ngoại

Ngày tải lên: 28/06/2014, 00:20

... treated on equal terms without exception That means all entities, in the same condition and context, are subject to the same rights and obligations By contrast, in different condition and context, ... law on equality among enterprises The law on equality among enterprises in Vietnam does not exist as an independent institution but is present in many legislations The law on equality among ... Party Congress Legislations governing enterprises’ right to equal treatment in Vietnam include: Constitution (1992) and revised Constitution in 2013, Law on Enterprises (1999), Competition Law

Ngày tải lên: 17/07/2014, 10:21

... law; secondly, limitations in results in term of theory, the lack in mention to comparisons among Vietnam law, other countries law and international norms in assessment From the considerations ... organization and personnel, regulations on delivering life insurance products , regulation of investment activities of insurers and regulations on the solvency of insurance companies Second, the law ... European Union law, a majority of the contract terms included in a contract is considered as standard contract in order to protect customers, the sample is considered as standardized contract to

Ngày tải lên: 14/08/2014, 22:31

... depending on each set content and requirement, the thesis performs reference and comparison with provisions of international conventions and recommendations of International Labor Organization (ILO) ... requirements on completion of the law on employer’s labor management right in the context of market economy and international integration nowadays Fifthly, proposing amendments and supplementations ... desiring to study labor legislation on general and law on employers' right to labor management in particular 7 Conclusion of the thesis Besides introduction, conclusion, published works related

Ngày tải lên: 15/08/2014, 23:52

... Salamon, and G Heal, On a relation between economic and thermodynamic optima Resources and Energy, 1978, 1(2): p 125-137 [10] Salamon, P and A Nitzan, Finite time optimizations of a Newton’s law ... optimization of an endoreversible intercooled regenerated Brayton cogeneration plant Part 2: heat conductance allocation and pressure ratio optimization International Journal of Energy and Environment, ... heat engine; Exergoeconomic performance; Generalized thermodynamic optimization; Heat transfer law 1 Introduction Recently, the intensive consumption of energy and the exhaustion of resources lead

Ngày tải lên: 09/09/2015, 10:32

... when tax evasion is a consideration Trang 11The remainder of the thesis is organized as follows In section 2 we provide a literature review of tax evasion, focusing on corporate income tax evasion ... There is a long history of tax evasion as well Since there was taxation, there was tax evasion Although some people voluntarily pay their taxes no matter due to their strong sense of responsibility ... different dimensions One is to incorporate labor supply decision so that income is no longer exogenously given, which brings interaction between labor supply decision and tax evasion decision Another

Ngày tải lên: 03/10/2015, 21:58

... thuế suất thu nhập doanh nghiệp trong nhiều năm Đó là một vấn đề nổi bật trong cuộc bầu cử tổng thống Mỹ năm 2008, và nó vẫn còn tiếp tục là chủ đề tranh cãi trong những năm sau đó I TỔNG QUAN ... ương Mỹ thấp hơn hầu hết các nước công nghiệp trong suốt thập kỷ 1980 Nhưng sau khi có luật thuế Tax Reform Act thì tỷ suất thuế Mỹ không thay đổi trong thời gian dài 25 năm Còn các nước công nghiệp ... Mỹ trong việc xem xét cắt giảm thuế suất TNDN tại Mỹ Trang 53 Thuế suất thực (effective tax rates):“Có những công ty lớn xem bộ phận nghiệp vụ thuế của họ như là trung tâm lợi nhuận”- National

Ngày tải lên: 27/04/2016, 12:27

... implementation of law on SBT in Vietnam, the candidate will have direction on legislative solutions in this field 1.2.4 On historical formulation of law on SBT and identification key content of the law on ... Is Vietnamese law that have regulations on both uniform contract and on SBT in consumer protection field rational? How the law on SBT in Vietnam should be improved? Conclusion on Chapter 1 1.SBT ... be an issue of the consumer protection? Should the uniform contract be used only in relation to consumers? Is contract law the law on SBT? Based on addressing those questions, the candidate will

Ngày tải lên: 09/05/2016, 08:50

... of taxable income; progressive taxation ; selectingg time to determine taxable income Income tax is classified as corporate income tax (CIT) and personal income tax (PIT) 1.1.2 Contents of income ... region For personal income tax, due to different economic – social conditions of each country, the calculation of personal income tax is also different - The income tax reductions/exemptions ... focused on 04 following basic contents: regulations on determining the taxable income, regulations on determining deductions or deductible expenses in calculating income taxes, regulations on tax

Ngày tải lên: 09/05/2016, 22:29

... tax increase on high -income taxpayers for a tax reduction for all taxpayers. This policy also involves, to some extent, a substitution of higher taxes on capital for generally lower taxes on ... the double tax contributes to the tax bias Long-run macroeconomic impact of increasing tax rates on high -income taxpayers in 2013 23 21 Robert Carroll, John Diamond, Craig Johnson and James ... corporation or rental income or losses. Other business income includes rental income reported on schedule E and farm income on schedule F. Returns are in millions, incomes are in billions of...

Ngày tải lên: 08/03/2014, 06:20

... domestic consumption. 5.The duration of the contract. 6.The rights and obligations of the parties to business co-operation contracts. 7.Amendment and termination of the contract and conditions of ... domestic consumption. 5.The duration of operation of the enterprise. 6.The rights and obligations of the parties. 7.Amendment and termination of the contract, conditions of assignment, conditions ... economic co-operation with foreign countries and to make contribution to the modernization, industrialization and development of the national economy on the basis of the efficient exploitation...

Ngày tải lên: 06/11/2012, 15:51