(2018 ) 6 (EBITDA) 20% 7 12 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 20% 32% 50% CIT 40% 50% CIT 2015 2009 2013 CIT CIT / CIT.. 2015 1 1 - : 6 3 7
(2018 ) 4 10 4 3,000. 12 5 10% 20% 15 10 2016 1 1 20% CIT 17% CIT 15% 10% 50% 3 / / CIT 2018 1 1 8
(2018 ) CIT 2 / 100 PE 9
(2018 ) 1.5 (EBITDA) 20% CIT 10% 10
(2018 ) CIT CIT CIT CIT 80% 20% 11% / 4 CIT CIT CIT 90 CIT 7 11
(2018 ) 2017 2 24 20/2017/ND-CP 20 2017 5 1 20 41/2017/TT-BTC41 2017 4 282017 5 20 66 (OECD) (BEPS) 係人定義 2025% 66 20%20 50% OECD CIT 20 20 12
(2018 ) 20 20 ( ) : 500 (2) 300 (1.3) APA APA 2,000 (9); 5% 10%15% 2018 GDT APA 20152017 2015 7 2015 11 13
(2018 ) 2016 7BEPS OECD BEPS 20 (EBITDA) 20% 20EBITDA 20% 20 14
(2018 ) FCT FCT FCT FCT FCT / / FCT 5% CIT 15
(2018 ) 5% FCT FCT - 1 VAT CIT VAT PE 182 VAS 20 20% CIT 16
(2018 ) 2 - VAT CIT/VAT CIT VAT VAT VAT FCT 3 - VAT VAT VAT VAT CIT 182 FCT 17
(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
(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
(2018 ) 20
(2018 ) CAPT 20% CIT CAPT CAPT CAPT 10 10 CAPT ( ) 0.1% CIT 20% CAPT 1% 2% 21
(2018 ) VAT VAT VAT VAT VAT VAT FCT VAT VAT VAT VAT VAT VAT FCT VAT FCT VAT VAT VAT VAT 22
(2018 ) / / A B / C C B C B VAT (i) // / (ii) 0% VAT (iii) / VAT 1 / VAT 23
(2018 ) / 0% 51% / VAT 0% / / // 24
(2018 ) 5% / 10% VAT 0% 5% VAT VAT 0% VAT 0% VAT VAT 0% VAT VAT VAT 25
(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
(2018 ) VAT 2 - VAT 10 VAT VAT = x VAT VAT 2 27
(2018 ) VAT VAT 20 VAT 30 VAT 500 VAT 2016 7 1VAT: VAT 3 VAT VAT (VAT) 10% VAT VAT3 ODA VATVAT VAT 28
(2018 ) SST SST SST SST : ) - ) ) (20% ) SST / / 93% / SST SST SST SST SST SST SST SST 29
(2018 ) 1. 2. - 24 90,000 BTU - OK SST - 2016 1 1 2018 12 31 70-2019 1 1 75 a) 20 / - 2018 1 1 65 b) < 20 / - 2018 1 1 35-2018 1 1 65 24-2018 1 1 10 150 125cm 3 20 30 30 7-10 90,000 BTU 10 40 70 40 O.K. 30 35 30 20 15 30
(2018 ) NRT NRT 1% 40% 31
(2018 ) 0.03% 0.15% 40,000 32
(2018 ) 1 300-3,000 2 3 4 5 10,000-20,000 4,000 40,000 500-1,000 33
(2018 ) 3 MFN MFN WTO WTO FTA 2 (TPP) (RCEP) / 50% WTO 34
(2018 ) SST NRT VAT VAT 35
(2018 ) 0% 40% / HS // 36
(2018 ) PIT 12 183 / 183 PIT 20% PIT 183 12 37
(2018 ) / / - - - / 1 38
(2018 ) 1 1 / 1 / // PIT 39
(2018 ) 1. 2. 3. 4. 900/ 360 / / 0-60 0-5 5% 60-120 5-10 10% 120-216 10-18 15% 216-384 18-32 20% 384-624 32-52 25% 624-960 52-80 30% 960 80 35% 0.5% - 5% 5% 淨收益的 20% 2% 5% 5% 10% 10% 40
(2018 ) 20% 1% - 5% 5% 0.1% 2% 5% 10% 20 30 90 PIT PIT PIT 41
(2018 ) SI UI HI 2018 1 1 / SI/HI/UI SI HI UI 8% 1.5% 1% 10.5% 17.5% 3% 1% 21.5% 2018 1 1 SI/HI/UI SI/HI 20UI 20( 2018 7 1 1,300,000VND 1,390,000VND 2018 1 1 2,760,000VND 3,980,000VND- PIT ( ) ( ) 42
(2018 ) 43
(2018 ) 20% 0.03% 10 2013 7 1 5 44
(2018 ) 26 VAS 2001 2005 45
(2018 ) 12 15 15 VND ; ; VAS VAS CIT CIT VAT / 46
(2018 ) 90 47 90 45
(2018 ) I - (%) (%) 1 15 15 1, 2 2 10 10-3 10 7.5, 10 2 4 10 10 2 5 15 15 2 6 10 15 2 7 10 5/10/15 2 8 10 10 2 9 10 15 2 10 10 7.5/10 2 11 10 10 2 12 10 10-13 10 10 2 14 10 5/15 2 15 15 15 1 16 1, 3 17 10 10 2 18 10-19 10 7.5/10 2 20 10 7/10 2 21 10 10-22 10 10 2 23 10 10 2 24 15 15 2
(2018 ) 24 15 (%) 15 (%) 2 25 10 10 2 26 10 5/10/15 2 27 10 5/7.5/15 2 28 10 7.5/10 2 29 10 10 2 30 10 10 2 31 10 5/15 2 32 10 10 2 33 15 20 1, 2 34 10 10-35 10 10-36 10 10 1 37 10 10 2 38 10 5/10/15 2 39 10 (%) 10 (%) 2 40 10 10 2 41 10 10-42 10 10 2 43 10 5/10/15 2 44 10 10-45 10 10 2 46 10 10 2 47 15 15 2 48 10 10 1 49 3 50 10 7.5/10 2 51 15 15 2 52 10 10/15-53 10 5/10 2 54 10 15 2 55 10 15-56 10/15 10/15 49 -
(2018 ) (%) (%) 54 10 15 2 55 10 15-56 10/15 10/15-57 10 7.5/10 2 58 10 10 2 59 10 10-60 10 5/10 2 61 10 5/10/15 2 62 10 10 2 63 10 15 2 64 10 5/15 2 65 10 10-66 10 15-67 10/15 15 2 68 10 10 2 69 10 10 1, 2 70 10 10 2 71 10 10 2 72 10 10 2 73 10 5/10 1, 2 74 3 75 10 15 2 50
(2018 ) 1. 2. 3. 51
(2018 ) PwC PwC 1994 800 PwC ODA 2000 PwC Legal Vietnam 52
(2018 ) IPO 53
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 ( )
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
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