SHOW. Yeah.

Orientation Number Protocol 60 /2012/ND-CP July 30, 2012 of the Government Regulation

The number of resolutions. 29 /2012/QH13 of Congress on the issue of some

Tax policy aims to disarm the organization and the individual.

______________________________

Base. Tax Management. 78 /2006/QH11 November 29, 2006;

Base. Individual income tax law. 04 /2007/QH12 November 21, 2007;

Base. The Value Added Tax Act. 13 /2008/QH12 June 3, 2008;

Base. The tax-income tax law. 14 /2008/QH12 June 3, 2008;

Base. All right. 29 /2012/QH13 June 21, 2012 of the National Assembly on the issue of a number of tax policies to undress the organization and the individual;

Base. Let's go. 60 /2012/ND-CP July 30, 2012 of the Government rules out the implementation of the number Resolution. 29 /2012/QH13 of Congress on the issue of a number of tax policies intended to undress the organization and the individual;

Base. Let's go. 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Review. The Attorney General's recommendation,

Ministry Chief Finance Department of Communications Guide to Digital Protocol 60 /2012/ND-CP July 30, 2012 of the Government rules out the implementation of the number Resolution. 29 /2012/QH13 of Congress on the issue of a number of tax policies intended to undress the organization and the individual.

Chapter I

TAX CORPORATE INCOME

What? 1 . Revenue income tax.

1. Down 30% of the business income tax must submit in 2012 to:

a) Small and medium-sized business, including cooperative (later called small and medium-sized enterprises).

b) The business employs a variety of labourers in the manufacturing sector, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes, electronic components; construction of economic-social infrastructure (later known as the business of employing a variety of labourers).

2. Small and moderate business at point A 1 This is that the business meets the criteria for capital or labor as specified in Clause 1 Article 3 of the number of Protocol 56 /2009/NĐ-CP June 30, 2009 The Government of the Government on the Assistance of Small Business Development.

a) The amount of capital that identifies small businesses and has just been reduced to corporate income tax in 2012 is the total source of capital expressed in the Corporate Balance Sheet on December 31, 2011 of the business. The business case that has a fiscal fiscal year 2011 other than the calendar year the number of capital as a small business defines small business and has just been reduced to corporate income tax in 2012 is the total capital embodied in the International Balance Sheet. at the last day of the tax period according to the fiscal year.

The small and newly established business case from January 1, 2012, the number of capital as a small business identifying small and medium-income tax revenue had to be filed in 2012 as charter capital in the Business Registration Certificate or Business. First investment certificate.

b) The average number of workers (including the number of branches of the branch and subordinated units) as a base for determining the business of the subject to a reduced tax rate at the point of a 1 This is the total number of workers that the business uses regularly. In 2011, there were no short-term contracts for less than three months.

The number of annual regular use workers is determined in accordance with the Digital Information. 40 /2009/TT-BLTBXH December 03, 2009 of the Ministry of Labor-Trade and Social Affairs guide how the number of workers to use regularly by regulation at the Digital Protocol. 108 /2006/NĐ-CP September 22, 2006 of the Government regulates the details and guidelines for some of the provisions of the Investment Law.

For the newly established business from 1 January 2012, the total number of workers, not including labour, has a short-term contract of less than 3 months, as the number of regular-use workers from the date of its founding to 31 December 2012.

c) For businesses that operate in business in a variety of sectors, the identification of small and medium enterprises is to determine capital or labor criteria by regulation at the Digital Protocol. 56 /2009/NĐ-CP is based on the main business profession in the Business Registration Certificate of Enterprise. The undetermined case of the business ' s main business activity then uses one of the criteria below to determine the main business activity of the business:

-The number of jobs that work most in each business ' s business in 2011; or the criteria.

-The highest revenue in every business business in 2011.

The case of using the above criteria is still not determined to be the main business activity of the business to identify small and medium-term enterprises at the criteria for capital or the lowest labor number of the profession in the number of professions that practice. enterprise with business activity in 2011 in accordance with Article 1 Article 3 of the Digital Protocol 56 /2009/NĐ-CP .

d) The business case is that the companies that organize under the parent company model-the parent company that the parent company is not a small business and just holds over 50 percent of the equity of the subsidiary, if the subsidiary meets the capital or labor criteria in accordance with the rules. At one Article Three Decree Number Three. 56 /2009/NĐ-CP And not business in the non-reduced sectors, it ' s also subject to a 30 percent reduction in corporate income tax in 2012.

3. The business employs a variety of labourers (including the number of labour of the branch and unit subordinated) in the areas that are guided by the tax reduced at the point b 1 This includes:

a) The business has a regular total number of regular employment in 2012 over 300 people, not including labour having a short-term contract less than 3 months for the established business prior to 1 January 2012.

The number of annual regular use workers is determined in accordance with the guidelines at No. 40 /2009/TT-BLTBXH December 03, 2009 of the Ministry of Labor-Trade and Social Affairs guide how the number of workers to use regularly by regulation at the Digital Protocol. 108 /2006/NĐ-CP September 22, 2006 of the Government regulates the details and guidelines for some of the provisions of the Investment Law.

For the newly formed business from 1 January 2012, the total number of workers, not including labour, has a short-term contract of less than 3 months, as the number of regular workers per 300 people from the date of its founding to 31 December 2012.

In the parent company model, the parent company, the number of employees being a base that identifies the parent company of the tax relief object, does not include the number of labor of the subsidiary and vice versa.

b) The amount of corporate income tax is reduced as a tax number on the income of manufacturing activity, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes, electronic components and from the construction of economic-social infrastructure works.

c) Manufacturing, macho, processing: Agriculture, forestry, fisheries, textiles, leather shoes (including leather shoes, leather sandals), electronic components are defined as defined by regulations at the Vietnam Economic Industry System issued by Decision No. 10 /2007/QĐ-TTg January 23, 2007 by the Prime Minister.

d) Construction of economic infrastructure-social infrastructure including construction, construction, installation: Water plant, power plant, transmission, electrical distribution; water-release system; roads, railways; port, seaport, river port; airport, airport; airport, airport, port, port; the station, the marina; the construction of schools, hospitals, cultural houses, cinemas, performing arts facilities, training facilities, sports competitions; sewage treatment systems, solid waste; communications work, irrigation works, forestry, forestry, fishing, and water. Oh,

4. Do not apply the business income tax reduction in accordance with the stipulation at the point a 1 This is for the following subjects:

a) Small business and just business in the fields: Drives; real estate; securities; finance; banks; insurance; production of goods, services that are subject to a special consumption tax.

The small and medium-term business case in many sectors the corporate income tax is reduced does not include the tax number on the share of income from the sales of lottery business, real estate, securities, finance, banking and finance. Goods, insurance, goods, and services are subject to a special consumption tax.

b) The business is ranked I by regulation at the Digital Federal Information 23 /2005/TTLT-BLTBXH-BTC August 31, 2005 of the Ministry of Labor-Trade and Social Affairs and the Ministry of Finance directed the rank and salaries of the membership in charge of the Board of Directors, General Manager, Director, Deputy Director, Deputy Director, Chief Accounting Officer of the State Company.

c) Sales of the Special Class according to regulation at Decision 185/TTg on 28 March 1996 by Prime Minister of the Government of the Special State Enterprise and Decision No. 186/TTg on 28 March 1996 by the Prime Minister on the List of Businesses Special State Class.

d) The economic organization is a career unit.

What? 2 Free of corporate income tax.

Corporate income tax exemption must be filed in 2012 for the income of the productivity of the productivity of the business for the workers of the business, the organization has a shift in productivity.

What? 3 The conditions apply tax relief, tax-free

1. Enterprise, the organization that is tax-reduced, exempt from the regulation tax on Article 1, Article 2 This is the unit established and operates under the Vietnamese law; implementing the accounting regime, invoicing, evidence from the rule of law and filing tax on the manifest.

2. Businesses are in favour of corporate income tax by the regulation of corporate income tax law or law-breaking legislation on corporate income tax the number of corporate income tax is reduced by regulation at Article 1 of the year. The investment is calculated on the remaining corporate income tax after having subtracted the amount of corporate income tax that the business is enjoying under regulation.

3. Enterprise, the organization of a cashingy capacity for free-exempt workers under regulation at Article 2 This is committed to keeping the price supply price stable in 2012 not higher than the December 2011 price. Where the agency has the authority to examine, the inspector finds the business, the organization does not make the right commitment to the price, the organization is not exempt from the prescribed tax at Article 2 of this.

In the case of business, the organization has a working capacity for workers, but businesses, small businesses and small businesses, have just been reduced by 30 percent of the corporate income tax in 2012, as specified at the point of 1 Article 1. This may and the tax-exempt part of the business income tax that was filed in 2012 for the income of the productivity supply operation for workers, for the same corporate income, the organization selected to apply the tax incentives available. The best.

What? 4 The tax number is reduced, as long as it is.

1. Business, which organizes its own accounting income from manufacturing operations, tax relief, tax-income tax exemption, and business production activities are not taxed, exempt from corporate income tax. The undetermined case of the income of the taxable, tax-exempt activities the income to calculate the tax rate is reduced tax, exempt from the tax exemption determined by percentage (%) between revenue of tax relief, tax-free with total revenue. of the business, held in 2012.

2. The number of corporate income tax is reduced in paragraph 1 Article 1 This is the amount of income tax income tax quarterly and the number of tax income tax income is required to submit to the business ' s 2012 tax decision compared to the president. The tax number is already quarterly.

3. The number of corporate income tax is exempt from regulation at Article 2 This is determined as follows:

a) The business case, the organization that identifies the specific revenue, cost, and taxable income of the productivity supply operation for workers in 2012, the tax income tax rate was exempt from 2012 for the productivity supply operation for the company. Workers were identified on the basis of the actual corporate income tax that was born in 2012 that the business, the organization identified.

b) The case in the 2012 tax case business, the private non-fusion organization income from the operation of the diet to workers and income from business production activities is not entitled to tax incentives, the income portion of the supply operation. The 2012 tax-exempt worker's diet is determined by (=) the total tax income of the business production activity (not including other income) multiplied by (x) at the percentage (%) of the operating revenue of the productivity supply of the worker. with total sales of the business, held in 2012.

c) The amount of corporate income tax is exempt from the income of the productivity supply operation for workers that do not include the tax number on income from the supply of food supply to the transport business, aviation to serve customers and the tax count. on the income of other business activity.

What? 5 Tax manifest.

1. Enterprise, organization under a taxable, tax-exempt entity under regulation at Article 1, Article 2 This is implementing the tax enumerate which is reduced, as long as the provisions of the Tax Management Law and the execs of instructions.

The business, the organization must set an Annex, reduce TNDN (MMT-TMT-TNDN) and send to the direct management tax authority, which defines: Business cases, subject to tax relief, are exempt from duty. the corporate income tax and the tax-income tax number is tax-free, duty-free. At the same time the total amount of tax is reduced, as long as the numeration index [31] on the testimony 01A/TNDN or the index of code [30] on the affidavit 01B/TNDN, only the code [C9] on the March 03 /TNDN (issued by Digital) 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance.

2. The business case, the organization that has implemented a prescribed but unmanifold, tax-free, prescribed tax exemption at Article 1, Article 2 of this information is to supplement the tax filing.

In case of business, the organization had the addition of quarterly I/2012, precious II/2012, the filing of supplematuation, decreased corporate income tax: The tax income quarterly I/2012 and precious II/2012 added the tax exempt supplement. decreased; the Annex, the TNDN tax rate departs I/2012 and the quarter II/2012 at paragraph 1 above.

The additional tax filing is filed for the tax authority on any working day, not dependent on the deadline for the next time ' s tax filing but right before the tax authority, the competent authorities announced the decision to check the tax, the tax inspector said. at the taxpayers ' headquarters.

3. The business case in the prescribed tax is prescribed by the prescribed tax, the second quarter of 2012 into the state budget, which is to be offset by the amount of tax reduced to the required tax number III, the fourth quarter of 2012, and the number of differences. is required to submit to the 2012 tax decision. The case is not yet compensated with the number to submit further after the 2012 tax decision, the business may offer to compensate for the next year's filing or tax refund by the Tax Management and Implementation Guidelines.

4. The business case, the prescribed tax-exempt organization prescribed by the prescribed tax, the second quarter of the year 2012 into the state budget is offset the tax number exempt from the tax number left in the third quarter, the fourth quarter of 2012 and the difference. It ' s a tax decision that ' s also been filed in the 2012 tax of other business activities. The case is not yet compensated with the number to submit further after the 2012 tax decision, the organization may offer to compensate for the next year's filing or tax refund by the Tax Management and Implementation Guidelines.

5. Processing the arbiter income tax rate is reduced between tax decision prescribation compared to the quarterly quarterly net income tax income tax.

a) The case when the business self-determination of the business income tax of 2012 had a higher tax income tax rate than the total reduced tax rate of the 4 quarter, the business continued to be reduced by tax on the number of taxes. The added difference tax between the tax amount to be reduced by tax decision with the total tax rate has decreased by a quarter of 2012.

b) The case when the business self-determination of the business income tax of 2012 had a lower-tax income tax rate lower than the total reduced tax rate of the 4 quarter, the reduced tax number was determined by the number of decisions. Tax.

6. The case of the agency with the authority to check, the inspector discovers the business income tax of the time being reduced tax, tax-free by regulation at Article 1, Article 2 This is greater than the number of self-declared unit taxes (including business cases, charities). The subject of tax relief, exemption from corporate income by regulation at this Smart, has not been able to determine the amount of corporate income tax is reduced, as long as the business, the organization is tax-lowered, exempt from corporate income tax. having to submit by regulation at this Notice (including the corporate income tax amount that uncovered additional increases and the amount of corporate income belonging to the Tax relief, tax-free, is regulated at this level, but it has not yet determined the number of taxes to be reduced, as long as it is available.

Where the agency has the authority to check, the inspector discovers that the tax rate of income tax cuts, the tax-exempt tax exemption at Article 1, Article 2 This is smaller than the self-manifest unit, the business, the organization only falls, exempt the income tax. according to the corporate income tax, the inspector discovered.

Depending on the extent of the violation of the business, the organization, the agency with the authority to examine, the inspector applies the sanctions violations of the statutory tax on the prescribed tax.

Chapter II

VALUE ADDED TAX

What? 6. Tax free of the value tax tax increased in 2012 for households, business individuals

1. The value tax tax exemption increased in 2012 for:

a) Household business, private hostel business, boarding room for workers, workers, students, students;

b) escorts, caregivers to keep children;

c) Household business, the business individual who provides a diet for workers.

2. Tax Free Conditions

For example, business individuals are exempt from the tax-exempt property at clause 1 This must ensure the following conditions:

-A GTGT tax filing subject under a stock exchange;

-The pledge to stabilize the rental price for lodging rent, lodging, child care prices, the productivity supply price in 2012 was not higher than the December 2011 price. In the business of business, the business individual has started business operations since 2012, the rental price for the tenant, the motel room, the care price that babysits and the productivity supply price were not higher than the price done in December 2011 of the passport, the individual said. Business and business, the same venue that has been operating since 2012.

-Listing the rental price for hostels, lodging, care prices for babysat, and the price supply price at the business base and informed the commune's government, the business district, and the direct management tax authority known before 1 November 2012. It was announced that the price was not higher than December 1, 2011, from January 1, 2012.

3. The 2012 tax book base has been approved, the tax agency is responsible for a list of individuals, business households, lodging, hostels; care, babysat; and provision of a diet for workers and tax numbers exempt, reports the civil rights committee of the same level. a direct-level tax agency to monitor, check. It was publicly listed at the tax agency headquarters before November 15, 2012 and informed the individual, the business passport.

The case, the 2012 GGTGT tax-exempt business tax-exempt business individual who paid the 2012 GTGT tax rate in the state budget was determined to be filing the GTGT tax and was reimbursable the GGT tax tax refund. filed or be compensated with the number of GGTGT tax taxes submitted by the following year.

For a tax refund, the tax authority sets up a list of individuals, businesses that are taxed according to each of the communes, the wards, and enacted tax returns for each individual, for business.

The tax authority is responsible for the public listing of individuals, hostel business, lodging; care, babysat; and the provision of a diet for workers to be reimbursated at the tax office headquarters before November 15, 2012.

4. The case of inspection, inspector for discovery, the business individual does not make the right commitment to the above price, the individual is not exempt from taxation and is subject to the arrest, the delay filed under the law of tax management.

What? 7. The increased value tax exemption must submit to 2012 for the operation of the productivity supply operation for workers of the business, the organization said.

1. The value added tax exemption must be filed in 2012 for the operation of the productivity of the business for the workers of the business, the organization (not including the operation of supply supply to the transport business, aviation to serve customers, business activities). It ' s different.

2. Enterprise, the organization of the productivity supply of the value of an exemption from the value tax increase in accordance with the provisions at Clause 1 This must:

-It is established and operates under the law of Vietnam; implementing the accounting regime, invoices, evidence from the rule of law and filing tax on the manifest;

-Deliver a value tax increase in the deduction method;

-The pledge to stabilize the cashrate supply price in 2012 was not higher than the December 2011 price rate for the business, the organization that has been operating business since 2011 back; for business, the organization started its business operations since 2011. In 2012, the price of a shift in the productivity of the performance was not higher than the rate spent December 2011 of the business, the production of the productivity company that had been operating since 2011 on the same site.

-publicly listed the productivity supply price at the business headquarters and informed the commune itself, the business district, and the direct tax authority managed by 1 November 2012.

3. The business case, the productivity supply organization for workers performing a variety of business activities, is required to make its own revenue, the value added tax input, the value added increase of the productivity supply operation to confirm. The number of valuing tax rates must be submitted as long as 2012 of the work productivity activity of the worker.

The amount of valuing the value added to each month's birth in 2012 is as long as defined as follows:

The GGTGT tax number must submit to the worker ' s productivity supply operation for workers

=

The first GTGT tax number of the productivity supply operation for workers

-

The first GTGT tax number is deducted from the productivity supply operation for workers.

In it:

a) The number of valuations added to the output of the yield yield function to the worker equals (=) The total value of the value of the value of the shift in the seller's diet to the sales worker on the added value bill.

The value added tax on the invoice value increased by (=) the tax rate of the per-person rate for selling workers (x) with an increased value tax rate (10%).

b) Define the input value tax on the deduction.

-The value added tax on the goods, the service that provides the productivity of the productivity for the worker to be deducted.

-The first GTGT tax of fixed assets, goods, services used for worker-to-do-to-do-based operation if the private accounting is then the first GTGT tax to be deducted according to the number of private accounting. In the case of infusion, the input tax is deducted by the ratio (%) between the operating output sales of the employee to the worker relative to the total value of the value added tax of the goods, the service sold out.

In the case of business, the organization of the breeding capacity for workers performing a variety of business and non-accounting activities is in revenue, the value added tax input, the output of the productivity supply operation and the business operations, The other service should not be able to determine the exact value of the value tax to be submitted as long as the month of birth, the number of valuing the value added as follows:

GTGT tax exempt	=	The number of GGTGT taxes must submit to the Record of the Month of birth	x	The GTGT tax revenues of the productivity supply operation
				Total sales revenue, GTGT tax service

In it:

The number of GGTGT taxes must be filed

=

The total number of GTGT taxes is

-

The total number of GTGT tax inputs is deducted from the tax period ' s birth (excluding the pre-transfer GTGT tax number)

In the event of a business, the organization does not issue an increase in the value of the value added to the above formula (i.e., the business, which has a value tax increase), does not perform an increase in the value of the value.

4. Enterprise, which provides a pay-free capacity for workers in a tax-exempt entity if you have not given the GGTGT tax exemption submitted since 1 January 2012, the implementation of the adjuvable supplement. After prescribation of the tax amount is exempt if the tax return is offset by the number of GGTGT taxes submitted by other activity or the GTGT tax number must submit to the next tax period or the prescribed tax refund.

The business, which provides a shift in the food supply to a tax-exempt worker, must pay the value of the value tax on the income tax, which must be submitted to another income when determining income tax income tax.

5. The case through the inspector, which checks out the business, the organization of the productivity supply organization for workers does not have the right commitment to the price, the organization is not exempt from the value added tax. The non-taxable case that prescribes tax-free is subject to repayment and a tax delay in accordance with the provisions of the law on tax management.

6. The GTGT tax filing procedure performs pursuer to the Digital Information 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance and Annex Tax (MT-GTGT).

-Directive 07 "The GTGT Tax of Productivity Supply Operation for the worker exempts" on the 2/2 /MT-GTGT Appendix to be aggregated to quota 38 "GTGT Tax Rate adjustments of the previous period" on the GTGT Form Number 01 /GTGT issued by Information Number. 28 /2011/TT-BTC February 28, 2011, of the Ministry of Finance.

-The case of a GTGT tax supplement issued by the previous months then aggregate the 07th index of the 2nd Sample Accessories 02 /MT-GTGT of the previous months to target 38 "GTGT Tax reduction adjustments of the previous period" on the GTGT Prototype 01 /GTGT ban Enclosed by Digital 28 /2011/TT-BTC February 28, 2011, of the Ministry of Finance.

Chapter III

PERSONAL INCOME TAX

What? 8. Tax free and tax-free time income on income from wages, wages and income from business (excluding individuals, hostel business households, lodging; care-keeping care; provision of cases for tax-free workers in accordance with their own income). regulation at this Article 9

1. Personal income tax exemption from July 1, 2012 to the end of December 31, 2012 for individuals, business households with income tax revenue from wages, wages and from business to the point of being subject to a personal income tax at the first order of the tax banner. progress in the Article 22 Personal Income Tax Law 04 /2007/QH12 November 21, 2007.

2. Personally, the business passport has tax-earned income from wages, wages and business from business to the level of a personal income tax from the second order of the return of the tax returns each section stipulated at Article 22 Personal Income Tax Law 04 /2007/QH12 November 21, 2007 is required to pay a personal income tax from the first order of the partial tax expression.

What? 9. Free of the 2012 personal income tax tax on individuals, lodging business, lodging; nursing-looking care; provision of a shift for workers to the public.

The tax tax tax exemption from January 1, 2012 to the end of December 31, 2012 for individuals, business households for workers, workers, students, students renting out hostels, hostels; childcare care; productivity supply. For workers with the conditions of keeping prices for rent, motel rooms; child care prices; the cost of productivity for workers is not higher than the December 2011 price.

In private cases, the new business has started business operations since 2012, the price for rent of a hostel, motel room; child care prices and productivity supply prices for workers are not higher than the individual ' s December 2011 price, the household. Business and business have been operating since before 2012.

What? 10. Prescribe, deduction for personal income tax on income from wages, public money

1. For the organization, the individual pays the income:

From July 1, 2012 to the end of December 31, 2012, individuals paid income from wages, monthly wages still required tax, but temporarily not tax, tax deduction, personal income tax on individuals with tax-income income, money, money, and money. It is so hard to pay a personal income tax at the first order (the income tax is less than or equal to 5 million dollars per month) of the Accumulated Manifold in Article 22 of the Personal Income Tax Act. For individuals with tax-based income from wages, public wages must be subject to a personal income tax from order 2 or higher (tax income is greater than 5 million dollars per month), the organization, the individual pays the income tax implementation, tax deduction, tax return tax. From order 1 of the tax code advance each section stipulated at Article 22 Personal Income Tax Law.

The organization, the individual who pays the income tax income has deducted (except for the tax amount to be temporarily exempt) on the directive [33] of the No. 02 Digital Paper No. 02 /KK-TNCN issued by Digital Information 28 /2011/TT-BTC February 28, 2011, of the Ministry of Finance.

For example, one. Mr. A had the income from the salary, the wages of July 2012 of 9,200,000. Mr. A is reduced to a family of 4,000,000, the social security of 200,000. Mr. A has no dependable, no contributions to the charity, humanitarian.

British tax income A is:

9,200,000 copper-4,000,000-200,000 bronze = 5,000,000.

Mr. A has a tax return on the first order of the partial tax expression which should be temporarily not deducted from the personal income tax of July 2012.

For example 2. The UK has income from wages, wages for July 2012 of 21,200,000. Mr. B was reduced to a family name of 4,000,000, with an insurance coverage of 318,000. Mr. B does not have dependable people and donations into the charitable, humanitarian fund.

-British tax collection B is:

21,200,000 copper-4,000,000 copper-318,000 bronze = 16,882,000 copper.

Mr. B has a tax return from the second order of the tax returns that each section stipulated at Article 22 of the Personal Income Tax Act, which must be filed as follows:

-Your personal income tax number B is:

+ Step 1: 5,000,000 x 5% = 250,000 copper.

+ Step 2: (10,000,000-5,000,000 t) x 10% = $500,000.

+ Step 3: (16,882,000 copper-10,000,000) x 15% = 1,032,300 copper.

The total number of individual income tax in England is: 1,782,300 copper (250,000 copper + 500,000 + 1,032,300 copper).

2. For the individual who prescribes a direct personal income tax:

From July 1, 2012 to the end of December 31, 2012, the individual had a tax income from wages, money to the degree of monthly personal income tax in order 1 (the income tax rate is less than or equal to 5 million dollars per month) of the partial tax. at Article 22 the individual income tax law is temporarily not prescribable and paid monthly personal income tax.

The individual case that has a monthly tax income to the point of being subject to a personal income tax from order 2 or higher (income tax is greater than 5 million dollars per month) is to prescribe and pay a personal income tax from the first order of the Tax Schedule. at Article 22 of the Personal Income Tax Law.

What? 11. Personal income tax accounting for individuals, business households and business partners

1. Individual, tax-paying business according to the method of prescribation, tax declaration as follows:

a) Personally, the business passport has a monthly average tax return to the point that the individual income tax in the first order of the Partial Advance (tax income is less than or equal to 5 million dollars per month) still has to prescribe the tax in the quarter and is temporarily exempt. The tax set must be submitted by the Third Quarter and the IV/2012.

Personally, the business passport tax filing must submit (except for the exemption tax exemption) to the index [33] (Submitted Individual Income Tax) of the No. 08 model/KK-TNCN issued with the No. 28 /2011/TT-BTC February 28, 2011, of the Ministry of Finance.

For example 3: Mr. A had a third quarter tax in 2012 of 22.8 million. Mr. A has 1 dependable and has no social insurance contributions, health insurance; contributions to charity, humanitarian.

-Mr. A is reduced to the view for yourself and 01 of the third quarter: (4 million x 3 months) + (1.6 million x 3 months) = 16.8 million.

-Mr. A's quarterly tax rate is 6 million copper (22.8 million copper-16.8 million dollars).

-Mr. A's $2 million average monthly tax rate income is 2 million copper (6 million: 3 months).

As such, Mr. A had a tax on average monthly tax on the first order of the partial tax banner that was part of the third quarter of the third quarter.

For example, in the fourth quarter of 2012, Mr. A had an annuation of a monthly tax in the third quarter of the fourth quarter of the fourth quarter of the fourth quarter.

b) For the business individual group

The individual group of business individuals who list the tax number must submit (except for the exemption tax exemption) under the regulation at this point of paragraph at the expense of [35] (the private income tax) of the T08A/KK-TNCN digital income issued with the Digital Annuation. 28 /2011/TT-BTC February 28, 2011, of the Ministry of Finance.

2. Tax prescriptions to individuals, households paying tax in accordance with tax exempt securities:

a) Personal, tax-paying business by the securities (except for individuals, lodging business, lodging; childcare; provision of cases for workers of tax-exempt in accordance with regulations at this Article 9) has tax revenue all year. to the extent that individual income tax on the first order of the per-part (income tax rate less than or equal to 60 million dollars per year) is exempt from the amount of tax submitted by the third quarter and the fourth quarter of 2012 according to the tax rate of the tax authority.

b) Individuals, business households for workers, workers, students, hostels, hostels, hostels; child care workers; and the provision of a diet for workers of tax-exempt under-regulation at Article 9 This is exempt from all taxes required. 2012.

Object With this b-point tax-free case, the individual, a business passport must be publicly listed for tenants, lodging; care prices for babysat, and the supply price for workers at the business headquarters is not higher than the December 2011 price. Personally, the business passport must be informed in writing to the direct management tax authority and the administration of the ward, known as of 1 November 2012 on the fact that the price was not higher than the December 2011 price point from 1 January 2012.

Fish By the way, the tax-exempt business is not repaying the tax bill. The tax agency is responsible for setting up a list of individuals, households for rent-rent, hostels; care, babysat; provision of a shift for workers 'and tax rates to be exempt, reports the people' s committee of the same level and the tax authority directly to follow. Check, check. It was publicly listed at the tax agency headquarters before November 15, 2012 and informed the individual, the business passport.

School The tax authority and other state governing bodies that have the function of inspector, personal discovery, and business in 2012 do not make the right price, the business is not exempt or the tax refund is filed by the State Budget. The tax number that has been exempt or reimbursable will be pursued and fined on the conduct of the tax violation under the law of tax management legislation.

What? 12. Personal income tax decision

1. Prescribation of personal income tax on income tax revenue from wages, wages and business from business to the degree of taxing at the rank of a partial progressive tax.

a) That determines the amount of tax exempt from the year for the individual who has the income tax from wages, wages, and business from business to the degree of taxing at the rank of a tax rate.

Number Tax exempt.	=	Tax revenues all year 2012 at the first order	x	Tax It ' s a partial tax.	x	6 months
		12 months

b) Individuals, janitor sales tax return tax return after the tax exemption is exempt from the index [32] (the total number of individual income tax births in the period) of the declaration of the private income tax rate 09 /KK-TNCN issued with the No. 28 /2011/TT-BTC February 28, 2011, of the Ministry of Finance.

2. The individual case, hostel business, lodging; child-keeping care; provision of a diet for workers in a tax-exempt property prescribed by regulation at Article 9 This reported personal income tax I, the second quarter of 2012 (including the case already). The third quarter of 2012, which had not received the tax exemption from the tax authority, was returned to the state budget, and the tax return was filed. The Tax Authority directly manages the list of individuals, businesses that are taxed according to each of the communes, the wards, and enacted tax returns for each individual, for business.

The tax authority is responsible for the public listing of individuals, hostel business, lodging; care, babysat; and the provision of a diet for workers to be reimbursated at the tax office headquarters before November 15, 2012.

3. When a personal income tax decision, the individual has income from wages, public money; income from the tax-exempt business must declare, submit to the Annex tax authority under the class 26 /MT-TNCN and organization, the individual pays income tax returns under its mandate. The individual recipient of the income must be opened, submitted to the Annex tax authority under Form 27 /MT-TNCN issued by this message.

Chapter IV

THE ORGANIZATION.

What? 13.

It has been in effect since October 5, 2012.

What? 14.

1. The People's Committee of the Provinces, the Central City of the Central Committee, directed the authorities to implement the correct implementation of the government and the guidelines of the Ministry of Finance.

2. The tax authority provides a common sense of responsibility, instructs organizations, individuals to follow this information.

3. Organization, the personal subject of this Smart Adjustment Object performs in the direction of this message.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.