Nhóm 1 TCC

Which of the following is NOT on the list of tax cuts to implement the 2009 economic stimulus package?

• Reduction and relaxation of corporate income tax

• Exemption of late payment interest.

• Reduce, delay payment of VAT on imported goods

• Reduce VAT for domestic goods

How many items does the tax reduction on the list to implement economic activation packages in 2009 include? (insert number only)

Fill in the blank:

Personal income tax is an amount that must be deducted from a part of ______ of an income generator to be paid to the tax agency to be remitted into the state budget after deductions have been made.

Choose the most appropriate word: Value added tax (VAT) is a type of _____, added to the selling price of goods and services and paid by consumers when using that product.

• Indirect tax

• Personal income

• Consumption Tax

• Direct tax

Subjects entitled to value added tax reduction from November 1, 2021 to the end of December 31, 2021:

• NEU's student

• Ha Hai Transport Company

• Son Tung M-TP

• All of these above

How much percentage reduction in land tax will the Southern Hanoi Food Processing Group Joint Stock Company be?

Exemption of late payment arising in 2020 and 2021 of tax debts, land use levies and land rents for taxpayers is ____________ incurred losses in the tax period 2020.

• Enterprises, organizations

• Organization

• Personal

• All of the above

Value-added tax reduction: For businesses and organizations that calculate VAT by the deduction method: _____ reduction of the VAT rate for goods and services.

• 50%

• 40%

• 30%

• 20%

What is corporate income tax?

• A type of direct tax levied on income after deducting reasonable and lawful expenses related to the taxpayer's income.

• An indirect tax levied on income after deducting reasonable and lawful expenses related to the taxpayer's income.

• The amount that must be deducted from a part of the salary and other income of the income-generator and paid to the tax agency to remit into the state budget after deductions have been made.

• An indirect tax, levied on a number of luxury goods and services in order to regulate production, import and social consumption. At the same time strongly regulate the income of consumers.

According to Article 1 of Resolution No. 406/NQ-UBTVQH 15, the subjects applicable to corporate income tax reduction include excluding:

• The enterprise is established in accordance with the law of Vietnam.

• The organization is established under the Law on Cooperatives.

• Non-business units established under Vietnamese law.

• Non-profit manufacturing organizations.