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 1 1 7
2018 6 3. 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 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) 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 5% 15
2018 FCT FCT 1 VAT CIT VAT PE 182 VAS 20 20% CIT 2 - VAT CIT/VAT CIT VAT 16
2018 VAT VAT FCT 3 - VAT VAT VAT VAT CIT 182 FCT 17
2018 FCT VAT (1) CIT 1% 5% 5% 3% 2% 5% 10% 18 3% 2% 5% 0.1% 5% 5% 5% 2% 2% 3% 2% 5% 10% 0.1% 2% 2% 2%
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 12 50% 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 VAT VAT VAT 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 2019 1 1 a) 20 2018 b) < 20 2018 1 1 2018 1 1 24 2018 1 1 125cm 90,000 BTU O.K. 70 75 65 35 65 10 150 20 30 30 7 10 10 40 70 40 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 38
2018 1 1 / 1 / // 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% 0.1% 20% 2% 5% 5% 10 % 10% 40
2018 20% 1% - 5% 5% 0.1% 2% 5% 继承 / 10% 20 30 90 PIT PIT PIT 41
2018 SI UI HI 2018 1 1 / 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 / 90 46
2018 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 (%) (%) 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 76 10 10 2 50
2018 1. 2. 3. 51
2018 PwC PwC 1994 800 PwC ODA 2000 PwC Legal Vietnam 52
2018 IFRS 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 Bee Han Theng Mr. Kim Hyung Joon ( ) Shoichi Fukunaga Ms. Dinh Thi Quynh Van Ms. Nguyen Huong Giang Mr. Joseph Vu Mr. Shimpei Imai Ms. Tran My Hanh Mr. Le Anh Tuan 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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