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ACCA TX Online - Thuế (Việt Nam) 2024
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Curriculum
ACCA TX Online - Thuế (Việt Nam) 2024
GIỚI THIỆU MÔN HỌC/ INTRODUCTION TO THE TAXATION PAPER (TX)
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Giới thiệu tổng quan môn học TX /Overview to the Taxation Paper
15 phút
Preview
Giới thiệu chi tiết môn học TX /Introduction to the Taxation Paper in detail
Video lesson
Preview
Các tài liệu liên quan đến môn học
Text lesson
PHẦN A: GIỚI THIỆU VỀ HỆ THỐNG THUẾ VIỆT NAM VÀ QUẢN LÝ THUẾ/ PART A - INTRODUCTION TO VIETNAMESE TAX SYSTEM AND TAX ADMINISTRATION
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Part A Slide
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Part A: Tax System and Admin
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Part A: MCQs (1-10)
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PHẦN B: THUẾ THU NHẬP CÁ NHÂN /PART B: PERSONAL INCOME TAX
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Part B Slide
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Part B: 1. PIT Scope
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Part B: 2.Taxable income
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Part B: 3.Income being salary
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Part B: 4.Business income
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Part B: 5.Double tax Treaty
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Part B: 6.Tax Administration
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Part B: Q1 - Nam Nguyen (Real estate and capital transfer)
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Part B: Q2 - Ms Hoa (2 Sources of income)
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Part B: Q4-Phuc Tran (salary and share)
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Part B: Q6 - Geogre (Salary)
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Part B: Q7 - Minh Le (Prize and Salary)
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Part B: Q8 - Nobi (Salary)
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Part B: Q13 - Ngoc Tran -Amended (Share and FI)
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Part B: Q16-Thanh Nguyen (salary)
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Part B: Q16-Mr Thanh Nguyen (salary)
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Part B: MCQs (1-13)
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Part B: MCQs (14-20)
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PHẦN C: THUẾ THU NHẬP DOANH NGHIỆP /PART C: CORPORATE INCOME TAX
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Part C: Slide
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Part C: 1.Overview
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Part C: 2.Turnover
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Part C: 3. Deductible expenses
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Part C: 4.Other incomes
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Part C: 5.Exempt incomes
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Part C: 6.Loss relief
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Part C: 7. STF allocation
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Part C: 8. Tax Incentive
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Part C: 9.Tax admin
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Part C: 10.Transfer pricing
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Part C: 11. Global Minimum Tax
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Part C: Q1 -Lam son (depreciation)
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Part C: Q2-HDG (adjustment)
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Part C: Q4-Webook (adjustment)
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Part C: Q9 - Invex (incentives)
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Part C: Q10 - Hydron (other incomes)
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Part C: Q14-Fundly (interest)
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Part C: Q16-Health Blessing (adjustment)
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Part C: Q16-Health Blessing (adjustment)
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Part C-MCQs (1-10)
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Part C: MCQs (11-20)
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PHẦN D: THUẾ NHÀ THẦU/PART D: FOREIGN CONTRACTOR TAX
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Part D: Slide
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Part D: Admin copy
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Part D: 1. FCT Scope
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Part D: 2. FCT Method
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Part D: 3. FCT-Non VAS Method
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Part D: 4. FCT-Admin
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Part D: Q1-YZ Trading (various)
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Part D: Q2-CNB (installment)
Video lesson
Part D: Q4-Agoda (hotel and DTA)
Video lesson
Part D: Q6-SGB (interest swap)
Video lesson
Part D: Q8-ATX (hybrid)
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Part D: Q10 - ITLC (calculation)
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PHẦN E: THUẾ GIÁ TRỊ GIA TĂNG/PART E: VALUE ADD TAX
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Part E: Slide
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Part E: 1.Scope and Tax rate
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Part E: 2.Tax calculation (Revenue)
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Part E: 2.Tax calculation (Method)
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Part E: 3.VAT Refund
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Part E: 4.VAT Invoice
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Part E: Q1- Hoang Ha (VAT input)
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Part E: Q2- VSBS (promotion)
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Part E: Q6 - CLE (refund)
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Part E: Q7-RFD (Tax refund)
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Part E: Q8-Na Huong (Not subject to VAT)
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Part E: Q12-Ronaldo (Calculation)
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Part E-MCQs (1-10)
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PHẦN F: ÔN TẬP/PART F: REVISION
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Revision 1: PIT
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Revision 2: CIT
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Revision 4: VAT
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CIT PIT Insurance compare
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CIT-PIT Insurance Treatment
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CBE practice platform
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Notes to Revision
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PHẦN G: BÀI KIỂM TRA/ PART G: MOCK TESTS
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Mock Test 1 - MCQ(Q1-15)
Video lesson
Mock Test 2 - MCQ(Q1-15)
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Mock Test 2 - CRQ Q1 (Depreciation and repair)
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Class Mock - CRQ Q1 CIT (Loan interest)
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Class Mock - CRQ Q2 PIT (various)
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Class Mock - CRQ Q3 FCT (various)
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Class Mock - CRQ Q4 VAT (various)
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Class Mock - CRQ Q5 CIT (Adjustment)
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Class Mock - CRQ Q6 PIT (salary)
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Class Mock - MCQ (1-15)
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Class Mock - Question
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Class Mock- Answer
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Text lesson
Giới thiệu tổng quan môn học TX /Overview to the Taxation Paper
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