Restructuring Corporate Income Tax and Value Added Tax in Vietnam : An Analysis of Current Changes and Agenda for the Future

Vista sencilla de ítem
dc.creatorWorld Bank
dc.date2014-04-16T15:24:30Z
dc.date2014-04-16T15:24:30Z
dc.date2014-01
dc.date.accessioned2026-07-01T00:43:22Z
dc.descriptionThe study is in two parts, part one covering the various policy aspects of Corporate Income Tax (CIT) and includes issues such as expenses and deductions to determine the tax base, transfer pricing, thin capitalization, taxation of special entities, and tax incentives. All this is done in the backdrop of international experience of corporate income taxes applied globally. Finally, alternatives for rate rationalization and their impact on CIT revenues using a forecasting model are examined. The existing provisions of the law are referenced in this part of the study as well, and further scope for reform discussed as necessary. Part two of the study presents a similar analysis of value added tax as well as forecasting of VAT revenues. This chapter examines the present rate structure including zero-rating, exemptions and exclusions from VAT, and VAT refunds. Taxation of some special sectors such as agriculture, real estate and exports is also analyzed. All this is again done in the milieu of international experience of value added taxes in Organization for Economic Co-operation and Development (OECD) countries, Brazil, Russia, India, China and South Africa (BRICS) countries and the countries of ASEAN so as to get a practical and realistic picture. Finally, a revenue forecasting model for VAT is presented with a guideline for estimating VAT threshold for exempting small traders. All the chapters make reference to the present provisions in law and also the way forward to further strengthen and streamline the VAT.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2014/01/19264069/restructuring-corporate-income-tax-cit-value-added-tax-vat-vietnam-analysis-current-changes-agenda-future
dc.identifierhttps://hdl.handle.net/10986/17832
dc.identifierhttps://doi.org/10.1596/17832
dc.identifier.urihttp://hdl.handle.net/123456789/409885
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNTANT
dc.subjectACCOUNTING
dc.subjectAGRICULTURAL PRODUCTS
dc.subjectALTERNATIVE MINIMUM TAX
dc.subjectAMORTIZATION
dc.subjectBASE RATES
dc.subjectBENEFICIARIES
dc.subjectBORROWING COSTS
dc.subjectBROKERAGE
dc.subjectBUSINESS ENVIRONMENT
dc.subjectBUSINESS TAX
dc.subjectCAPITAL GAIN
dc.subjectCAPITAL GAINS
dc.subjectCAPITAL GAINS INCOME
dc.subjectCAPITAL GAINS TAX
dc.subjectCAPITALIZATION
dc.subjectCARBON EMISSION
dc.subjectCASH PAYMENT
dc.subjectCFC
dc.subjectCHARITABLE CONTRIBUTIONS
dc.subjectCOLLATERAL
dc.subjectCOMMERCIAL BASIS
dc.subjectCOMPLIANCE COSTS
dc.subjectCONCESSIONARY TAX
dc.subjectCONSUMER GOODS
dc.subjectCONSUMER PRICE INDEX
dc.subjectCONSUMPTION TAX
dc.subjectCONTRIBUTED CAPITAL
dc.subjectCOPYRIGHT CLEARANCE
dc.subjectCOPYRIGHT CLEARANCE CENTER
dc.subjectCORPORATE INCOME TAX
dc.subjectCORPORATE INCOME TAXES
dc.subjectCORPORATE TAX
dc.subjectCORPORATE TAX RATES
dc.subjectCORPORATION TAX
dc.subjectCOST OF CAPITAL
dc.subjectCREDIT CARDS
dc.subjectCREDIT INSTITUTIONS
dc.subjectCREDITORS
dc.subjectDEBT
dc.subjectDEBTS
dc.subjectDEDUCTIONS
dc.subjectDEPOSITS
dc.subjectDEPRECIATION
dc.subjectDERIVATIVES
dc.subjectDEVELOPMENT BANK
dc.subjectDISPOSABLE INCOME
dc.subjectDIVIDENDS
dc.subjectDOMESTIC ECONOMY
dc.subjectDOMESTIC INVESTORS
dc.subjectDOUBLE TAXATION
dc.subjectECONOMIC EFFICIENCY
dc.subjectEFFECTIVE TAX RATES
dc.subjectEMPLOYEE BENEFIT
dc.subjectEQUIPMENT
dc.subjectEQUITY CAPITAL
dc.subjectEXPENDITURE
dc.subjectEXPORT
dc.subjectEXPORTERS
dc.subjectEXPORTS
dc.subjectFAIR MARKET VALUE
dc.subjectFEDERAL TAXES
dc.subjectFINANCIAL DEVELOPMENT
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL SECURITY
dc.subjectFINANCIAL SERVICES
dc.subjectFINANCIAL STATEMENTS
dc.subjectFIXED ASSET
dc.subjectFIXED ASSETS
dc.subjectFOREIGN COMPANIES
dc.subjectFOREIGN COMPANY
dc.subjectFOREIGN CURRENCY
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN EXCHANGE
dc.subjectFOREIGN INVESTMENT
dc.subjectFRAUD
dc.subjectFREE TRADE
dc.subjectGOVERNMENT REVENUES
dc.subjectGROSS DOMESTIC PRODUCT
dc.subjectHOUSEHOLD BUSINESSES
dc.subjectHUMAN DEVELOPMENT
dc.subjectINCOME GROUP
dc.subjectINCOME INEQUALITY
dc.subjectINCOME TAX RATE
dc.subjectINCOMES
dc.subjectINFLATION
dc.subjectINPUT TAX
dc.subjectINSURANCE
dc.subjectINTELLECTUAL PROPERTY
dc.subjectINTEREST INCOME
dc.subjectINTEREST PAYMENTS
dc.subjectINTEREST RATE
dc.subjectINTERNAL REVENUE
dc.subjectINTERNATIONAL BANK
dc.subjectINTERNATIONAL BEST PRACTICE
dc.subjectINTERNATIONAL STANDARD
dc.subjectINVENTORY
dc.subjectINVESTING
dc.subjectINVESTMENT ACTIVITIES
dc.subjectINVESTMENT PROJECTS
dc.subjectJOINT VENTURE
dc.subjectJUDGMENT
dc.subjectJURISDICTIONS
dc.subjectLAND VALUE
dc.subjectLIMITED LIABILITY
dc.subjectLIMITED LIABILITY COMPANIES
dc.subjectLIQUIDATION
dc.subjectLLC
dc.subjectLOAN
dc.subjectLONG-TERM INVESTMENTS
dc.subjectMARKET PRICE
dc.subjectMICROFINANCE
dc.subjectMICROFINANCE INSTITUTIONS
dc.subjectMONETARY FUND
dc.subjectMULTINATIONAL COMPANIES
dc.subjectNATURAL DISASTER
dc.subjectNATURAL DISASTERS
dc.subjectNATURAL RESOURCE
dc.subjectNATURAL RESOURCES
dc.subjectNON-PERFORMING LOANS
dc.subjectOUTPUT
dc.subjectPAYMENT OF INTEREST
dc.subjectPAYMENT OF INTERESTS
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPERSONAL INCOME
dc.subjectPERSONAL INCOME TAX
dc.subjectPOINT OF SALE
dc.subjectPRICE SUBSIDIES
dc.subjectPROFIT ORGANIZATIONS
dc.subjectPUBLIC POLICY
dc.subjectREAL ESTATE
dc.subjectREAL PROPERTY
dc.subjectRENEWABLE ENERGY
dc.subjectRENTS
dc.subjectRESERVE
dc.subjectRESERVE FUND
dc.subjectRESERVES
dc.subjectSECURITIES
dc.subjectSELLING PRICE
dc.subjectSINGLE TAX
dc.subjectSTATE BANK
dc.subjectSTATE ENTERPRISES
dc.subjectSTATE OWNED ENTERPRISE
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectSTATEMENT
dc.subjectSTATUTORY TAX
dc.subjectSTATUTORY TAX RATES
dc.subjectTAX ADMINISTRATION
dc.subjectTAX ASSESSMENT
dc.subjectTAX BASE
dc.subjectTAX CODE
dc.subjectTAX COMPLIANCE
dc.subjectTAX CREDIT
dc.subjectTAX CREDITS
dc.subjectTAX CUTS
dc.subjectTAX DEDUCTIBLE
dc.subjectTAX EVASION
dc.subjectTAX EXEMPTION
dc.subjectTAX EXEMPTIONS
dc.subjectTAX EXPENDITURES
dc.subjectTAX INCENTIVE
dc.subjectTAX INCENTIVES
dc.subjectTAX LAW
dc.subjectTAX LAWS
dc.subjectTAX LIABILITY
dc.subjectTAX PAYMENTS
dc.subjectTAX PLANNING
dc.subjectTAX POLICY
dc.subjectTAX PREFERENCES
dc.subjectTAX RATE
dc.subjectTAX RATES
dc.subjectTAX REFORM
dc.subjectTAX REGIME
dc.subjectTAX REGIMES
dc.subjectTAX RESEARCH
dc.subjectTAX RETURN
dc.subjectTAX RETURNS
dc.subjectTAX REVENUE
dc.subjectTAX REVENUES
dc.subjectTAX STRUCTURE
dc.subjectTAX STRUCTURES
dc.subjectTAX SYSTEM
dc.subjectTAX TREATMENT
dc.subjectTAX ­ EXEMPT ORGANIZATIONS
dc.subjectTAXABLE INCOME
dc.subjectTAXABLE INCOMES
dc.subjectTAXATION
dc.subjectTAXPAYERS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTECHNOLOGY TRANSFER
dc.subjectTECHNOLOGY TRANSFERS
dc.subjectTRADERS
dc.subjectTRADES
dc.subjectTRADING
dc.subjectTRANSFER PRICING
dc.subjectTRANSPARENCY
dc.subjectTURNOVER
dc.subjectTURNOVER TAX
dc.subjectVALUATION
dc.subjectVALUE ADDED TAX
dc.subjectVALUE ADDED TAXES
dc.subjectVALUE OF ASSET
dc.subjectVARIABLE RATE
dc.subjectWITHHOLDING TAX
dc.titleRestructuring Corporate Income Tax and Value Added Tax in Vietnam : An Analysis of Current Changes and Agenda for the Future

Archivos

Colecciones

AgroKnow