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

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

The 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...

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2014
Subjects:	ACCOUNTANT ACCOUNTING AGRICULTURAL PRODUCTS ALTERNATIVE MINIMUM TAX AMORTIZATION BASE RATES BENEFICIARIES BORROWING COSTS BROKERAGE BUSINESS ENVIRONMENT BUSINESS TAX CAPITAL GAIN CAPITAL GAINS CAPITAL GAINS INCOME CAPITAL GAINS TAX CAPITALIZATION CARBON EMISSION CASH PAYMENT CFC CHARITABLE CONTRIBUTIONS COLLATERAL COMMERCIAL BASIS COMPLIANCE COSTS CONCESSIONARY TAX CONSUMER GOODS CONSUMER PRICE INDEX CONSUMPTION TAX CONTRIBUTED CAPITAL COPYRIGHT CLEARANCE COPYRIGHT CLEARANCE CENTER CORPORATE INCOME TAX CORPORATE INCOME TAXES CORPORATE TAX CORPORATE TAX RATES CORPORATION TAX COST OF CAPITAL CREDIT CARDS CREDIT INSTITUTIONS CREDITORS DEBT DEBTS DEDUCTIONS DEPOSITS DEPRECIATION DERIVATIVES DEVELOPMENT BANK DISPOSABLE INCOME DIVIDENDS DOMESTIC ECONOMY DOMESTIC INVESTORS DOUBLE TAXATION ECONOMIC EFFICIENCY EFFECTIVE TAX RATES EMPLOYEE BENEFIT EQUIPMENT EQUITY CAPITAL EXPENDITURE EXPORT EXPORTERS EXPORTS FAIR MARKET VALUE FEDERAL TAXES FINANCIAL DEVELOPMENT FINANCIAL INSTITUTIONS FINANCIAL SECURITY FINANCIAL SERVICES FINANCIAL STATEMENTS FIXED ASSET FIXED ASSETS FOREIGN COMPANIES FOREIGN COMPANY FOREIGN CURRENCY FOREIGN DIRECT INVESTMENT FOREIGN EXCHANGE FOREIGN INVESTMENT FRAUD FREE TRADE GOVERNMENT REVENUES GROSS DOMESTIC PRODUCT HOUSEHOLD BUSINESSES HUMAN DEVELOPMENT INCOME GROUP INCOME INEQUALITY INCOME TAX RATE INCOMES INFLATION INPUT TAX INSURANCE INTELLECTUAL PROPERTY INTEREST INCOME INTEREST PAYMENTS INTEREST RATE INTERNAL REVENUE INTERNATIONAL BANK INTERNATIONAL BEST PRACTICE INTERNATIONAL STANDARD INVENTORY INVESTING INVESTMENT ACTIVITIES INVESTMENT PROJECTS JOINT VENTURE JUDGMENT JURISDICTIONS LAND VALUE LIMITED LIABILITY LIMITED LIABILITY COMPANIES LIQUIDATION LLC LOAN LONG-TERM INVESTMENTS MARKET PRICE MICROFINANCE MICROFINANCE INSTITUTIONS MONETARY FUND MULTINATIONAL COMPANIES NATURAL DISASTER NATURAL DISASTERS NATURAL RESOURCE NATURAL RESOURCES NON-PERFORMING LOANS OUTPUT PAYMENT OF INTEREST PAYMENT OF INTERESTS PENSION PENSION FUND PERSONAL INCOME PERSONAL INCOME TAX POINT OF SALE PRICE SUBSIDIES PROFIT ORGANIZATIONS PUBLIC POLICY REAL ESTATE REAL PROPERTY RENEWABLE ENERGY RENTS RESERVE RESERVE FUND RESERVES SECURITIES SELLING PRICE SINGLE TAX STATE BANK STATE ENTERPRISES STATE OWNED ENTERPRISE STATE OWNED ENTERPRISES STATEMENT STATUTORY TAX STATUTORY TAX RATES TAX ADMINISTRATION TAX ASSESSMENT TAX BASE TAX CODE TAX COMPLIANCE TAX CREDIT TAX CREDITS TAX CUTS TAX DEDUCTIBLE TAX EVASION TAX EXEMPTION TAX EXEMPTIONS TAX EXPENDITURES TAX INCENTIVE TAX INCENTIVES TAX LAW TAX LAWS TAX LIABILITY TAX PAYMENTS TAX PLANNING TAX POLICY TAX PREFERENCES TAX RATE TAX RATES TAX REFORM TAX REGIME TAX REGIMES TAX RESEARCH TAX RETURN TAX RETURNS TAX REVENUE TAX REVENUES TAX STRUCTURE TAX STRUCTURES TAX SYSTEM TAX TREATMENT TAX EXEMPT ORGANIZATIONS TAXABLE INCOME TAXABLE INCOMES TAXATION TAXPAYERS TECHNICAL ASSISTANCE TECHNOLOGY TRANSFER TECHNOLOGY TRANSFERS TRADERS TRADES TRADING TRANSFER PRICING TRANSPARENCY TURNOVER TURNOVER TAX VALUATION VALUE ADDED TAX VALUE ADDED TAXES VALUE OF ASSET VARIABLE RATE WITHHOLDING TAX
Online Access:	http://documents.worldbank.org/curated/en/2014/01/19264069/restructuring-corporate-income-tax-cit-value-added-tax-vat-vietnam-analysis-current-changes-agenda-future http://hdl.handle.net/10986/17832

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

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