Thuật ngữ Thuế

A power of attorney Accommodations Adequate document Adjustment Agreement Allowances Authorize A manifest of remaining invoices Adjustment Agent commission An adjusted invoice Ancillary services A damage assessment A debt offsetting Accelerated depreciation Actual historical cost Adequate document Advance payment Agent commission Aggregate Agreement Aid beneficiaries Amortize Ancillary services Ancillary systems Annual rental Architectural objects Asset lease contract Asset lease contract Assign Associations Auction-winning price Author rights

Base salary Business individual Bulk sale Bad receivables Bank guarantee Boards of Directors Bond Branch Brand use right Brokerage Business advantages Business co-operation contracts Business individual Business lines Bank guarantee Business registration agencies Bear sale Business suspension Bond Branch Brand use right Breeding Brokerage Business advantages Business co-operation contracts Business registration agencies Business suspension

Customs declaration form Corporate income tax finalization Commercial law Cost of goods sold Chartered capital Circular on Personal income tax Capital transfer Capital transfer tax Certificate of residence Certificates of birth Certification Citizen Collective labor agreement Compulsory social insurance Converted income Co-ownership Charity Circular on VAT Cargos Cash-on-delivery Circular on Foreign contractor tax ( FCT) Contractor license Contractor tax return Cooperation contracts Current regime Customs officials Circular on CIT Copyright fee management services for the trademark use Construction, installation is including materials or machinery and equipment; transportation services, production Construction, installation does not include bidding for materials or machinery and equipment Called-up capital Cancellation Capital contribution Capital contribution schedule Capital investment Capital redemption Capital transfer Capital transfer tax Capital transfer CIT obligations Capital transfer tax CIT rates Car/ motor insurance Collateral Card issuance fee Come down in price Certified emission reductions Commercial promotion activity Claiming fee Corporate income tax (CIT) Co-author Compensation Collateral Consignment contracts Commercial law Consolidated Commercial promotion activity Control board Commission based agent Cooperative banks Construction Cooperative law Construction consultancy Co-ownership Construction contract Copyright Consular legalization Cyclic pre-deducted expenses Contract breach Cyclic repair Contract liquidation Chairman Contractor license Control board Co-ownership Copyright Customs clearance Customs declaration

Definite-term Department of Taxation Delivery Schedule Dissolution procedure Disadvantaged area Distribution Dissolution procedure Dividend tax Distribution Dividends Dividend tax Dividends Domestic preference Double taxation avoidance agreement ( DTA) Deductioble expenses Decree on Personal income tax Deductible duplicated tax Dependant Documentary evidence Donation Dossier Double taxation avoidance agreement Decree on VAT Day of sale Declaration of turnover Declare Deducted Deferred payment Delinquent taxpayer Direct method Direct tax Direct tax payment Dividends Distribution Deduction method Delivery point Decree on CIT Derivative financial products Declaration of turnover Deferral Deferral tax assets Deferral tax Liabilities Deferred payment

Exclusive of payable CIT Exchange rate differences Exchange rates Entrusted export/import Extra fees Environmental protection tax Extraordinary expenses Excise tax Extraprovincial Exclusive distributor Export duty Export/import license Export-import procedures Export-import process Exports for returning the goods Enterprise income tax payable Employer Employee Earns income in Vietnam Enterprise registration certificate (ERC)

FIFO principle Financial leasing Financial mechanism Financial policy Franchise Fund certificates Foreign sub-contractors Family circumstance deduction Foreigner Form Foreign contractor tax (FCT) Foreign individuals and organizations

Going bankrupt Gross income General services, equipment rental

Health insurance Household Household registration book

Initial loan Impose a tax Initial registered investment capital Incomes from business Insurance Incoterms Insurance business Incur Independent transaction Internal accounting Initial loan International Commerce Terms Initial registered investment capital International organizations Instalment interest Investment certificate Instalment sales Investment fund management Internal- accounting Investment Registration certificate Investment portfolio management Investment fund management Investment-licensing agency Investment law Issuance of fund certificates Investment portfolio management Issuance of stock Investment-licensing agency Issuance of fund certificates Issuance of stock Income from royalties/franchising/copy rights ID card Immigration Implemented wage fund In cash In kind Income from inheritances/gifts/winning prizes Invoice publication Input VAT Investment Imported goods Incomes from business Incoterms Interest rate

Jurisdiction Joint-stock company Job-loss allowance

Law on Enterprise Law on Enterprise Law on insurance business Law on Investment Labor code Law on Credit Institutions Legal representatives Law on Corporate income tax Lessee, tenant Law on High Technologies License Law on Intellectual property Limited liability company Law on Publication Liquidate Law on Securities Listed securities Law on Social insurance Loan contract Law on Tax administration Loss-carry forward duration Law on Technology transfers Losses carried forward Legal representative License tax Life insurance Local administration Logistics service Law on personal income tax (PIT) Law on VAT Labor code Labor contract Life insurance Lump-sum benefits List attach bill/ invoice Law on Corporate income tax (CIT)

Management board Market price Marketing Merging enterprises Mortgage Manufacturer Maritime Code Membership fee Merging enterprises Method of comparison of calculation market price Method of comparison of price in independent transaction Method of profit comparison Method of profit division Micro-finance institutions Ministry of Finance Ministry of Labor, Invalids and Social Affairs Ministry of Public Security Multi-level marketing company Multi-level sales agent Minutes of counting inventory Maternity leave Membership fee Mid-shift meals Mission trip assignment papers Method of fixing ratio Mixed method

Nature of transaction Negotiation Nomadic business Non- cash payment Non-agricultural land Non-business unit Non-deductible expense Norms National defense Natural resource tax Nature of transaction Non- cash payment Non-life insurance Non-residents Non-Deductioble expenses Non-life insurance Non-residents Net income

Omitted income Operation office certificate Ownership Official Letter on Personal income tax Occupational accident and disease insurance Official Letter on VAT Overtime allowance Output VAT Official Letter on FCT Official Letter on CIT

Partnerships Pledge Preprocessed products Pre-tax taxable incomes Pricing policy Private enterprise Professional risk provisions Profitability ratio Payment Schedule Property Payment Terms Provision People’s committee Provision for devaluation of inventory Pledge Purchase price Private sale Processing Producer Profitability ratio Public sector Public service agency Personal income tax Passport Penalty Pension Permanent residence Permanent residence card Personal property Post-maternity recovery Preliminary deductions Pricing policy Profit sharing Purchase price Product trading with services, exporting on the spot

Residents Reasonable deductible expenses Raw material Reasonable expenses Recovered bad debts Real estate Reassuance Reinsurance commission Re-exporting Reinvest profit Reinsurance commission Related-party transaction Reinvest profit Representative agencies Related party Representative office Related-party transactions Residual book value Representative agency Representative office Representative Right to use land Recipient Regular residence Regime Remuneration Representatives Resettlement Resident Reward regulation Recipient Related-party Restaurant management services

Sale of scraps Science and technology fund Secured transaction Semi-finished product Sale of scraps Service provision Securities dealing Service provision invoice Securities depository Settlement Securities invesment entrustment Shopkeeper software Securities issuance underwriting Significant transaction Securities law Stationery Share-auctioning organization Stock movement statement Sharing charges Sub-branch Social Policy Bank Sublease Social security nature Submit Socio-economic conditions Supervisory tax authority Socio-political organization Surcharge Sole Agent Sustaining Sovereignty Standard market price margin State Bank of Vietnam State budget State Securities Commission Stock exchange Supplier Social insurance Severance allowance Social insurance agencies Securities transfer, reinsurance

Tax administration Tax obligation Technical training Technology renovation Technology transfer Technology transfer licenses Technological line design Technical training The accquiree company Technology renovation The acquirer company Technology transfer The cost price of rights to use land Technology transfer licenses The organization’s seal Technological line design The transferee company Temporary export/re-import The transferor companies Temporary import/re-export Trade fair Territorial sea Trade name The accquiree company Trade union The acquirer company Trademark The cost price of rights to use land Transaction condition The organization’s seal Transaction papers The State’s program Transfer The transferee company Transfer contract The transferor companies Trial operation Trade fair Trial operation Transaction condition Transaction papers Transfer Transfer contract Transfer price Transfer pricing Transforming Treasury bill Treasury share Treatment cost Tax refund Tax code Tax rates Tax agreement Tax reduction Tax exempt incomes Tax registration Temporary residence Tax registration amendment Temporary residence card Tax registration database Trade union Tax registration dossier Tax finalization Tax withholding Tranfer pricing Technology renovation Technology transfer Technology transfer licenses Technological line design Territorial sea Transaction condition Transportation Trial operation Tax inspection