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Je ne sais pas si ce calcul peut t'aider, mais, 6,000 milliards divises par 300,000 personnes, ca fait une moyenne de 20 millions (1.143 $) par contribuable.
moyen, moyen
Je ne sais pas si ce calcul peut t'aider, mais, 6,000 milliards divises par 300,000 personnes, ca fait une moyenne de 20 millions (1.143 $) par contribuable.
Ah, lobbying, quand tu nous tiens.
Ou l'on doit constater que les differentes Chambres de commerce etrangeres ne sont pas restees inactives.
In the near future, there may be significant changes in the implementation of the Personal Income Tax Circular 84 aimed at releasing much more tax burden of individuals, especially for expatriates. A draft Circular of the Ministry of Finance suggests that the following changes are under serious consideration:
-One-off relocation allowance to Vietnam remains non-taxable subject to amount being mentioned on the labor contract;
-Two way airfare ticket for home leave of expatriates once per year will be non taxable. The route must be between Vietnam and country where he/she holds nationality;
-As in 2008, the housing allowance will be taxable at the lower of actual rent and 15% total taxable income (not including housing allowance itself);
-Tuition fee for expatriates’ children paid on behalf by employer will be non taxable based on payment voucher.
Other benefits in kind are only taxable if they could be attributed to the individual beneficiary such as:
-Pick up service cost to works for groups of employees will not be attributed to employees’ taxable income unless the cost is specifically for one individual;
-Membership fees such as golf, tennis, art club, sports…if they name to an individual or a group of individuals, the fee will be allocated to taxable income. In case of no names are available, no income attribution is required to be made;
-With respect to training cost of employees, if the training is in appropriate with the employees’ job/position and in the employer’s plan, the training cost will not be attributed to employees’ taxable income. Otherwise, either the training does not serve for the job/position or not in the plan of the employer, such cost will be taxable;
-Premium insurance for labor accident granted to employees will be non taxable;
-Other allowance such as per diem, uniform subject to cap for the purpose of CIT will be non taxable;
For some irregular incomes not based on labor contract amounting from 500,000 VND (30 USD) and above, 10% withholding rate will apply regardless of the individual has tax code or not. In the event of an individual falls into the case, but it could be estimated that such individual cannot reach annual income of 48,000,000 VND (2,824 USD), the individual prepares a commitment letter and send to the income payer for not being withheld 10% PIT.
With respect to receiving dividends in shares or being granted additional shares from the employer, tax will not be triggered at the time of receipt. When transferring those shares, the individuals have to pay tax under trading securities and capital investment.
Where the transferred price of the shares is lower than the fixed price at the time of receiving shares, the individual has to pay PIT as capital investment on fixed price only (i.e.5% fixed price). Otherwise, individuals would have to pay both capital investment PIT on fixed price and trading securities PIT on transferred price or 20% on net gain (i.e. difference between transferred price and fixed price).
Where dividends distribution by way of increasing chartered capital, tax will be not triggered at the time of distribution decision until the individual withdraw or assign the capital portion. In both cases, the capital portion amount which is equal to dividends will be considered first for PIT calculation of capital investment.
In addition, for capital investment income sourced from 2008 backwards but paid in 2009 shall not be included in taxable income for 2009. However, for salary and wages sourced from 2008 but paid in 2009 shall be included in taxable income of 2009 and no adjustment is required to be made if they are already included in the taxable income of 2008.
Dernière modification par HUYARD Pierre ; 23/02/2009 à 12h57.
my tay lord is rich!
Bonjour Pierre,
Oui effectivement ca pourrait correspondre au nombre d'expatriés !!
Mais je pense qu'il s'agit tout de même de contribuables vietnamien, sinon
on pourrait penser que pas un seul vietnamien ne paye l'impôt sur le revenu !!
Il y a bien sur l'impôt sur les sociétés, mais on pourrait faire un rapprochement avec le nombre de voitures immatriculées. et là je me dis qu'il y a un truc qui ne va pas.
Amicalement.
Salut goodmorningvietnam,
va sur le site de "Khong co ai" :Vietnam Professional Income Tax Calculator / khong co ai,
Et n'oublie pas de cliquer sur le "calculator". (les calculs datent de 2007)
Depuis ,il y a eu l'adhésion à l'OMC (WTO)
ça mérite une réforme non ?
Dernière modification par thuong19 ; 23/02/2009 à 20h13.
Le candidat est admis en deuxieme semaine
NO COMMENT!
Dernière modification par HUYARD Pierre ; 24/02/2009 à 02h39.
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