Tiểu luận vê Thuế VAT giá trị gia tăng

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Tiểu luận vê Thuế VAT giá trị gia tăng

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... deduction method VAT shall be deducted as follows: The amount of VAT payable by deduction method is equal to the amount of output VAT minus the deductible input VAT The amount of output VAT is equal... subject to VAT, in addition to those objects, most of them will be subjects subject to VAT, objects Not subject to VAT as detailed in Article of the Consolidated Circular guiding the VAT Law 2.1.2... amount of output VAT is equal to the total VAT on sold goods and services, which is written on the VAT invoice VAT on sold goods and services written on the VAT invoice is equal to the taxable prices

Ngày đăng: 14/09/2018, 23:02

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Mục lục

  • I. CONCEPTS AND CHARACTERISTICS OF VALUE ADDED TAX

    • 1.1. Concepts

    • 1.2. Characteristics

    • II. THE CONTENT OF LAW ON VALUE ADDED TAX

      • 2.1. Entities involved in legal relations on value added tax

        • 2.1.1. Payers of value added tax

        • 2.1.2. The agencies manage the collection of value added tax

        • 2.2. Grounds for calculating value added tax

          • 2.2.1. Taxable price

          • 2.2.2. Tax rate

          • 2.3. Tax calculation methods

            • 2.3.1. Tax deduction method

            • 2.3.2. Method of calculation of tax based directly on added value

              • 2.3.2.1. The trading and crafting of gold, silver, and gems

              • 2.3.2.2. For business activities

              • 2.4. Value-added tax administration

                • 2.4.1. Administration on tax registration:

                • 2.4.2. Administration and inspection on tax declaration and tax payment  

                  • 2.4.2.1. Administration and inspection on tax declaration and tax payment of normal good

                  • 2.4.2.2. Administration and inspection on tax declaration and tax payment involving the import activities

                  • 2.4.2.3. Invoices and documents

                  • 2.4.3. Tax Refund

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