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3. If the economy shows a sign of too fast growing, would be the Government’s choice:
The ratio between the percentage change in the number of tax revenue compared
with percentage change in GDP.
6. Based on the characteristics between taxpayers and taxable person, the taxes are
divided into:
7. In case the following are not subject to export tax and import tax:
10. A company has imported the car 4 seats taxes must be calculated in following orders:
12. Enterprise A imports 1 fixed assets, FOB price (changed to VND) is 600Mil,
international shipping cost (F) was 100Mil, enterprise A was not buy insurance (I), the
import tax calculation prices:
14. Business A import 1,000 bottle of wine under foreign trade contract CIF price
(changed to VND) 80,000 VND/ bottle the import tax rate 100%, excise tax rate 55%,
import tax payable is:
16. Enterprise X production product A (which A be levied by excise tax with tax rate
25%), data in the month following:
- Exported to overseas 4,000 product A, FOB price was 50,000 VND/ unit.
- Sent to retail agent in domestic market 3,000 product, price excluding VAT was 50,000
VND/ unit. Agency commission for 10% of the selling price (excluding VAT).
- Sold to the consumers in domestic 2,000 product A, price was 48,750 VND/ unit
(excluding VAT)
Required: Calculated the amount of excise duty payable by that company in month.
Answer: 68.5Mil
17. Enterprise A imports 4-seater car, FOB price 270Mil. I&F = 10% of the FOB value,
import tax rate 80%, special consumption tax rate 50%, then sold in the domestic market
with 500Mil (excluding VAT), so the total excise tax the enterprise A submission from
the import stage to the time of sale in the country:
18. Enterprise A production cars 4 seats and sold domestically the price (excluding VAT)
was 320Mil (excise tax rate 50%) and promotions to buyers by … for registration fee, so
the excise tax base price:
Answer: Price excluding excise tax, excluding VAT and excluding … installment.
20. Enterprise has activities business of product is not subject to VAT, when selling the
product in the domestic market:
22. Based on the tax base, the taxes are divided into
23. Enterprise A imports 1 car 4 seats, FOB price (changed to VND) is 300Mil, I =
50Mil, F = 30Mil, the import tax calculation prices:
24. Enterprise X production product A (which A be levied by excise tax with tax rate
35%), data in the month following:
- Sold to commercial companies 4,000 product A, price excluding VAT was 57,500VND/
unit.
- Sent to retail agent 8,000 product, price including VAT was 63,800VND/ unit: Agency
commission for 10% of the selling price (excluding VAT).
- Sold direct to the consumers 4,000 product A, price was 64,900VND/ unit (including
VAT).
Required: Calculated the amount of excise duty payable by that company in month.
Answer: 241.111Mil.
26. Enterprise applies the method of calculation of VAT deduction, determine the amount
of VAT payable by the formula:
27. Product manufacturing enterprises not subject to VAT, while exports are:
A. 0% tax rate