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Taxation and Accounting of Corporate Income Tax in SMEs in Vietnam
https://doi.org/10.69200/0002007388
https://doi.org/10.69200/0002007388da1fb0a5-f2ca-4653-8e75-e883edd008de
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
rkz051-1-05-tranminhhue.pdf (304.0 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2020-02-01 | |||||||
| タイトル | ||||||||
| タイトル | Taxation and Accounting of Corporate Income Tax in SMEs in Vietnam | |||||||
| 言語 | en | |||||||
| 著者 |
Tran, Minh Hue
× Tran, Minh Hue
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| 言語 | ||||||||
| 言語 | eng | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Corporate income tax | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | accounting for tax | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | two accounting book | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | invalid expenses | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| ID登録 | ||||||||
| ID登録 | 10.69200/0002007388 | |||||||
| ID登録タイプ | JaLC | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Taxation is significant revenue for every country. Effective tax policy is a policy that both provides a stable income for the state budget and gives autonomy and equality to taxpayers. Small and medium enterprises (SMEs) in Vietnam have been essential for their contribution to employment, innovation, economic growth and diversity. As of 31/12/2016, the number of SMEs accounted for 97.7% of total enterprises (GSO, 2017). The total amount of taxes paid by SMEs was about 48% of the full fee collected from the business sector (Bui, 2018). This paper examines the tax reform in Vietnam since the economic revolution up to now, the characteristic of corporate income tax (CIT) and accounting treatment of SMEs for CIT purpose.The research design is based on using qualitative research methods and combining expertise interview with studying the statements of the respondents. A survey methodology uses a sample of randomly selected SMEs in Hanoi and some provinces in the North of Vietnam.The target population comprised of 94 SMEs operating as manufacturing, trade and services firms. It was concluded that a significant number of SMEs maintain two accounting book systems. Accounting practice in SMEs is influenced strongly of accounting regimes and tax regulations. In accounting for CIT purpose, SMEs are not affected by VAS 17 and there is discordance between tax compliance and accounting for tax. | |||||||
| 言語 | en | |||||||
| 書誌情報 |
ja : 駒沢大学経済学論集 ja-Kana : コマザワ ダイガク ケイザイガク ロンシュウ 巻 51, 号 1, p. 83-102, 発行日 2019-12 |
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| 出版者 | ||||||||
| 出版者 | 駒澤大学経済学会 | |||||||
| 言語 | ja | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | PISSN | |||||||
| 収録物識別子 | 0389-9853 | |||||||
| 書誌レコードID | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AN00093494 | |||||||
| レコードID | ||||||||
| 値 | XC01920143 | |||||||
| 掲載誌情報 | ||||||||
| 値 | 駒澤大学経済学論集51(1) | |||||||
