PTB Chinese (TRAD) 4

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3 (2018 ) 6 (EBITDA) 20% 7 12 VAT VAT

4 (2018 ) I PwC

5 (2018 )

6 (2018 ) 6

7 (2018 ) CIT CIT CIT 20% 32% 50% CIT 40% 50% CIT CIT CIT / CIT : 6 3 7

8 (2018 ) , % 20% % CIT 17% CIT 15% 10% 50% 3 / / CIT

9 (2018 ) CIT 2 / 100 PE 9

10 (2018 ) 1.5 (EBITDA) 20% CIT 10% 10

11 (2018 ) CIT CIT CIT CIT 80% 20% 11% / 4 CIT CIT CIT 90 CIT 7 11

12 (2018 ) /2017/ND-CP /2017/TT-BTC (OECD) (BEPS) 係人定義 2025% 66 20%20 50% OECD CIT

13 (2018 ) ( ) : 500 (2) 300 (1.3) APA APA 2,000 (9); 5% 10%15% 2018 GDT APA

14 (2018 ) BEPS OECD BEPS 20 (EBITDA) 20% 20EBITDA 20% 20 14

15 (2018 ) FCT FCT FCT FCT FCT / / FCT 5% CIT 15

16 (2018 ) 5% FCT FCT - 1 VAT CIT VAT PE 182 VAS 20 20% CIT 16

17 (2018 ) 2 - VAT CIT/VAT CIT VAT VAT VAT FCT 3 - VAT VAT VAT VAT CIT 182 FCT 17

18 (2018 ) FCT VAT (3) (1) CIT 1% 5% 5% 3% 2% 5% 10% 5% 2% 3% 2% 5% 5% 2% 3% 2% 5% 10% 5% 0.1% 0.1% 2% 2% 2% 18

19 (2018 ) (1) VATVAT VAT (2) (3) / 10% VAT VAT 5% VAT (4) (5) 0% VAT (6) ( ) VATVAT (7) VAT VAT DTA CIT DTA 5% CIT DTA 70 DTA DTA I- DTA DTA DTA/ DTA 19

20 (2018 ) 20

21 (2018 ) CAPT 20% CIT CAPT CAPT CAPT CAPT ( ) 0.1% CIT 20% CAPT 1% 2% 21

22 (2018 ) VAT VAT VAT VAT VAT VAT FCT VAT VAT VAT VAT VAT VAT FCT VAT FCT VAT VAT VAT VAT 22

23 (2018 ) / / A B / C C B C B VAT (i) // / (ii) 0% VAT (iii) / VAT 1 / VAT 23

24 (2018 ) / 0% 51% / VAT 0% / / // 24

25 (2018 ) 5% / 10% VAT 0% 5% VAT VAT 0% VAT 0% VAT VAT 0% VAT VAT VAT 25

26 (2018 ) 1 VAT 10 VAT VAT VAT = VAT VAT VAT VAT VAT VAT VAT VAT VAT VAT VAT 2 VAT VAT VAT 0% VAT VAT VAT 26

27 (2018 ) VAT 2 - VAT 10 VAT VAT = x VAT VAT 2 27

28 (2018 ) VAT VAT 20 VAT 30 VAT 500 VAT VAT: VAT 3 VAT VAT (VAT) 10% VAT VAT3 ODA VATVAT VAT 28

29 (2018 ) SST SST SST SST : ) - ) ) (20% ) SST / / 93% / SST SST SST SST SST SST SST SST 29

30 (2018 ) ,000 BTU - OK SST a) 20 / b) < 20 / cm ,000 BTU O.K

31 (2018 ) NRT NRT 1% 40% 31

32 (2018 ) 0.03% 0.15% 40,000 32

33 (2018 ) , ,000-20,000 4,000 40, ,000 33

34 (2018 ) 3 MFN MFN WTO WTO FTA 2 (TPP) (RCEP) / 50% WTO 34

35 (2018 ) SST NRT VAT VAT 35

36 (2018 ) 0% 40% / HS // 36

37 (2018 ) PIT / 183 PIT 20% PIT

38 (2018 ) / / / 1 38

39 (2018 ) 1 1 / 1 / // PIT 39

40 (2018 ) / 360 / / % % % % % % % 0.5% - 5% 5% 淨收益的 20% 2% 5% 5% 10% 10% 40

41 (2018 ) 20% 1% - 5% 5% 0.1% 2% 5% 10% PIT PIT PIT 41

42 (2018 ) SI UI HI / SI/HI/UI SI HI UI 8% 1.5% 1% 10.5% 17.5% 3% 1% 21.5% SI/HI/UI SI/HI 20UI 20( ,300,000VND 1,390,000VND ,760,000VND 3,980,000VND- PIT ( ) ( ) 42

43 (2018 ) 43

44 (2018 ) 20% 0.03%

45 (2018 ) 26 VAS

46 (2018 ) VND ; ; VAS VAS CIT CIT VAT / 46

47 (2018 )

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49 (2018 ) (%) 15 (%) /10/ /7.5/ / / , /10/ (%) 10 (%) /10/ / / / /15 10/

50 (2018 ) (%) (%) /15 10/ / / /10/ / / , /10 1,

51 (2018 )

52 (2018 ) PwC PwC PwC ODA 2000 PwC Legal Vietnam 52

53 (2018 ) IPO 53

54 Mr. Richard Irwin Mr. Dean Rolfe Mr. Christopher Marjoram Mr. Nguyen Thanh Trung Ms. Annett Perschmann Ms. Brittany Chong Ms. Monika Mindszenti Ms. Judith Henry Mr. Pham Van Vinh Nasir Pkm Dao Ms. Phan Thi Thuy Duong Ms. Dinh Thi Quynh Van Ms. Nguyen Huong Giang Mr. Joseph Vu Mr. Shimpei Imai Ms. Tran My Hanh Mr. Le Anh Tuan Bee Han Theng Mr. Kim Hyung Joon ( ) Shoichi Fukunaga Sam Lin Mr. Moo Yeol Lee Takeshi Kuroda ( )

55 Richard Irwin Christopher Marjoram Nguyen Thanh Trung Dean Rolfe Annett Perschmann-Taubert Brittany Chong Monika Mindszenti Dinh Thi Quynh Van Nguyen Huong Giang Joseph Vu Pham Van Vinh Nasir Pkm Dao Phan Thi Thuy Duong Bee Han Theng Kim Hyung Joon Le Anh Tuan Yii Chian Chen Man Jong Hong Hironori Yasuda Takeshi Kuroda

56 Ho Chi Minh City: Floor 8, Saigon Tower 29 Le Duan Street, District 1 Ho Chi Minh City Tel: Hanoi: Floor 16, Keangnam Hanoi Landmark 72, Pham Hung Road Nam Tu Liem District, Hanoi Tel: This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. At PwC Vietnam, our purpose is to build trust in society and solve important problems. We re a member of the PwC network of firms in 158 countries with more than 236,000 people who are committed to delivering quality in assurance, advisory, tax and legal services. Find out more and tell us what matters to you by visiting us at PwC (Vietnam) Ltd. All rights reserved. PwC refers to the Vietnam member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see for further details.

PTB Chinese (SIMPLIFIED) FINAL

PTB Chinese (SIMPLIFIED) FINAL 2018 6 7 12 (EBITDA) 20% VAT VAT 15 21 22 3 2018 I PwC 29 31 32 33 34 37 42 43 44 45 48 52 54 4 2018 2017 12 31 5 2018 6 2018 CIT CIT CIT CIT 20% 32% 50% CIT 40% 50% CIT 2015 2009 2013 CIT CIT CIT.. 2015