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    Chuyên đề 3b - Thuế XNK

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    Thao Bui
    This document discusses import and export taxes in Vietnam. It provides an overview of import and export taxes from 2006 to 2018, showing domestic revenue, crude oil revenue, and revenue from import/export making up the largest portions of Vietnam's state budget. It also shows the growth rates of Vietnam's budget revenues from 2006 to 2017, with revenues growing the most from 2006 to 2008. The document then discusses the tax bases and calculation methods for import and export taxes, payment currencies and deadlines, guarantee requirements, exemption policies, and payment locations.

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    Chuyên đề 3b - Thuế XNK

    Uploaded by

    Thao Bui
    19 views25 pages
    This document discusses import and export taxes in Vietnam. It provides an overview of import and export taxes from 2006 to 2018, showing domestic revenue, crude oil revenue, and revenue from import/export making up the largest portions of Vietnam's state budget. It also shows the growth rates of Vietnam's budget revenues from 2006 to 2017, with revenues growing the most from 2006 to 2008. The document then discusses the tax bases and calculation methods for import and export taxes, payment currencies and deadlines, guarantee requirements, exemption policies, and payment locations.

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    Chuyên đề 3b_Thuế XNK

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    This document discusses import and export taxes in Vietnam. It provides an overview of import and export taxes from 2006 to 2018, showing domestic revenue, crude oil revenue, and revenue from import/export making up the largest portions of Vietnam's state budget. It also shows the growth rates of Vietnam's budget revenues from 2006 to 2017, with revenues growing the most from 2006 to 2008. The document then discusses the tax bases and calculation methods for import and export taxes, payment currencies and deadlines, guarantee requirements, exemption policies, and payment locations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    19 views25 pages

    Chuyên đề 3b - Thuế XNK

    Uploaded by

    Thao Bui
    This document discusses import and export taxes in Vietnam. It provides an overview of import and export taxes from 2006 to 2018, showing domestic revenue, crude oil revenue, and revenue from import/export making up the largest portions of Vietnam's state budget. It also shows the growth rates of Vietnam's budget revenues from 2006 to 2017, with revenues growing the most from 2006 to 2008. The document then discusses the tax bases and calculation methods for import and export taxes, payment currencies and deadlines, guarantee requirements, exemption policies, and payment locations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 25

    Vietnam’s Customs Course

    Lesson 3b: Import & Export Taxes


    Content
    1. Overview the import-export taxes
    100%
    15% 14%
    90% 17% 20% 20% 23% 21% 23% 21% 20% 20% 19% 17%
    3% 3%
    80% 5%
    11% 10%
    12% 12%
    70% 27%
    25%
    20% 16%
    14% 12%

    60%
    50%
    83%
    40% 77%
    82%
    67% 67% 69% 70%
    64% 64%
    30% 55% 54%
    59% 60%

    20%
    10%
    0%
    2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
    Domestic revenue Crude oil Import-export ODA
    Vietnam's state budget revenues
    Growth rates of Vietnam's budget revenues
    35.0%
    28.9%
    30.0%
    24.5%
    25.0% 20.7%
    18.5% 19.5%
    20.0% 16.4%
    15.0% 18.4%
    10.1%
    10.0% 14.6%
    11.3%
    5.0% 8.8%
    0.0%
    -5.0%
    -4.0%
    -10.0%
    2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
    The proportion of Vietnam's budget revenue
    The proportion of Vietnam's budget revenue
    24% 23%
    23%
    22%
    20%
    20% 20% 20%
    20% 21% 21% 19%

    18% 17% 17%

    16% 15%
    14% 14%

    12%

    10%
    2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
    What are import-export taxes?
    Tax bases and tax calculation methods
    Tax bases and tax calculation methods
    Tax bases and tax calculation methods
    3. Time of tax calculation
    Tax payment currency
    Exchange rate calculation
    Tax payment deadline
    Guarantee of payable tax amount
    Guarantee conditions
    Guarantee conditions
    Guarantee conditions
    Tax payment locations
    Duty exemption for luggage on exit or entry
    Duty exemption for luggage on exit or entry
    Duty exemption for luggage on exit or entry
    Exemption from gifts
    Tax exemption for goods imported for processing
    Vietnam Customs Course

    Contact: Jimmy Tran


    Phone, zalo (Vietnam): 0913.106015
    Email: [email protected]
    Youtube: https://www.youtube.com/tranquangvu
    Facebook: https://www.facebook.com/tranquang.vu.501

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