Taxes Directly Influence Income and Assets

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Questions and Answers

What is a characteristic of thuế suất luỹ tiến toàn phần?

The tax rate decreases as the taxable base increases

The tax rate remains constant regardless of the taxable base

The tax amount is calculated by applying a single tax rate to the entire taxable base (correct)

The tax amount is calculated by applying the tax rate to the taxable base in each tier

What is a disadvantage of thuế suất luỹ tiến toàn phần?

It leads to a more progressive tax system

It results in a sudden change in the total tax amount paid by taxpayers (correct)

It is only applicable to individual taxpayers

It is more complex to calculate the tax amount

What is the main purpose of biểu thuế?

To reduce the overall tax burden on taxpayers

To exempt certain taxpayers from paying taxes

To provide a simple tax calculation method

To summarize various tax rates or tax amounts in a single table (correct)

What is Ưu đãi thuế?

An exception in tax laws that allows certain taxpayers to pay less tax or be exempt from paying tax Signup and view all the answers

Why is thuế suất luỹ tiến toàn phần rarely used in practice?

It leads to unfairness in the after-tax income of taxpayers Signup and view all the answers

What is a characteristic of thuế suất luỹ tiến toàn phần compared to thuế suất luỹ tiến từng phần?

The tax amount is calculated in a simpler manner Signup and view all the answers

What is an example of biểu thuế?

Export tax table Signup and view all the answers

What is the main purpose of Ưu đãi thuế?

To achieve specific economic or social goals Signup and view all the answers

What is a situation where Ưu đãi thuế may be granted?

When a taxpayer experiences a natural disaster Signup and view all the answers

What is the main advantage of direct taxation?

It can help to reduce the income and wealth gap between different social classes Signup and view all the answers

What is the main disadvantage of direct taxation?

It can cause taxpayers to feel mistreated and lead to tax evasion Signup and view all the answers

What is the main difference between direct taxation and indirect taxation?

The tax payer is different in direct taxation and indirect taxation Signup and view all the answers

What is the advantage of indirect taxation?

It can provide a stable source of revenue for the government Signup and view all the answers

What is the disadvantage of indirect taxation?

It can lead to an increase in income inequality Signup and view all the answers

What is an example of indirect taxation?

Value-added tax Signup and view all the answers

Why is indirect taxation less likely to cause tax evasion?

Because it is collected from the consumers of goods and services Signup and view all the answers

What is the main purpose of taxation?

To provide a stable source of revenue for the government Signup and view all the answers

What is the result of ineffective tax management?

A decrease in government revenue Signup and view all the answers

Which of the following services is exempt from Value-Added Tax (VAT) for social reasons?

Health insurance services Signup and view all the answers

What is not exempt from VAT?

Imported goods Signup and view all the answers

Which of the following is a type of insurance exempt from VAT?

Life insurance Signup and view all the answers

What is exempt from VAT due to its social significance?

Education services Signup and view all the answers

Which of the following is exempt from VAT as it relates to human life?

Health insurance Signup and view all the answers

What is exempt from VAT due to its role in community development?

Public park maintenance services Signup and view all the answers

Which of the following services is exempt from VAT as it relates to the publishing industry?

Publishing services Signup and view all the answers

What is exempt from VAT as it relates to social welfare?

Funeral services Signup and view all the answers

Which of the following products is exempt from VAT due to its use in replacing human body parts?

Prosthetic limbs Signup and view all the answers

Which of the following decrees regulated the organization and function of the General Department of Customs from 2002 to 2010?

Decree 9/2002/NĐ-CP Signup and view all the answers

What is the main function of the General Department of Customs?

Managing and collecting taxes on imported and exported goods Signup and view all the answers

When was the General Department of Taxation transferred to the Ministry of Finance?

4/9/2002 Signup and view all the answers

What is the main function of the General Department of Taxation?

Managing and collecting taxes on domestic goods Signup and view all the answers

Which of the following decrees regulated the organization and function of the General Department of Taxation from 2009 to 2018?

Decree 11/2009/QĐ-TTg Signup and view all the answers

What is the name of the decree that transferred the General Department of Customs to the Ministry of Finance?

Decree 113/2002/QĐ-TTg Signup and view all the answers

When was the General Department of Customs reorganized to meet the requirements of administrative reform and international integration?

From 2010 to 2018 Signup and view all the answers

Which of the following taxes is not collected by the General Department of Customs?

Personal income tax Signup and view all the answers

Which of the following is a function of the General Department of Taxation?

Managing and collecting taxes on domestic goods Signup and view all the answers

What was the main change in the organizational structure of the General Department of Taxation according to Decision 41/2018-QD-TTg?

Creation of tax regions comprising several districts, towns, or cities Signup and view all the answers

When was the General Department of Taxation's organizational structure modified according to Decision 1/2021-QD-TTg?

March 30, 2021 Signup and view all the answers

What was the main purpose of modifying the organizational structure of the General Department of Taxation?

To improve tax administration and management Signup and view all the answers

What was established according to Decision 1/2021-QD-TTg?

A tax department for large enterprises Signup and view all the answers

When was the General Department of Taxation's organizational structure modified according to Decision 11/2009-QD-TTg?

September 28, 2009 Signup and view all the answers

What is the relationship between the General Department of Taxation and the provincial and municipal tax departments?

The provincial and municipal tax departments are subordinate agencies of the General Department of Taxation Signup and view all the answers

What is the role of the General Department of Taxation in tax administration?

To manage and administer taxes at the national level Signup and view all the answers

What was the main reason for modifying the organizational structure of the General Department of Taxation?

To respond to the requirements of administrative reform and international integration Signup and view all the answers

What is the relationship between the General Department of Taxation and the regional tax bureaus?

The regional tax bureaus are subordinate agencies of the General Department of Taxation Signup and view all the answers

Study Notes

Taxation Systems

Direct taxation is a system where the state directly intervenes in the income and assets of organizations and individuals, taking into account their circumstances, conditions, and ability to contribute, making it effective in regulating income and reducing income and asset disparities among different social classes.
Direct taxation has the advantage of being more effective in regulating income and reducing income disparities, but it also has the disadvantage of being easy to evade and causing strong reactions from taxpayers if the tax rate is set too high.
Indirect taxation is a system where producers, merchants, or service providers pay taxes to the state through increased prices for consumers.
Indirect taxation has the advantage of being less resistant to tax increases and providing a stable source of revenue for the state, but it also has the disadvantage of not being able to ensure social justice, as it does not take into account the circumstances of the taxpayers.

Tax Rates

Progressive tax rates are a system where different levels of income are taxed at different rates, with higher income levels being taxed at higher rates.
The whole-part progressive tax rate is a system where the entire income is taxed at a higher rate once it reaches a certain level.
The advantage of this system is that it is easier to calculate the tax amount, but it also has the disadvantage of causing significant changes in the total tax amount, leading to unfairness in the remaining income after tax.

Tax Exemptions

Tax exemptions are special cases where taxpayers are exempt from paying taxes or are given a reduced tax rate, often to encourage economic development or due to exceptional circumstances such as natural disasters or social policies.
Examples of tax-exempt goods and services include:
- Goods and services sold to organizations, individuals, and international organizations for humanitarian aid.
- Goods and services sold to subjects exempt from diplomatic immunity.
- Life insurance, health insurance, and other insurance services related to humans and animals.
- Medical services, veterinary services, and education services.
- Publishing, importing, and distributing newspapers, magazines, and specialized books.

Tax Authorities

The General Department of Taxation is responsible for managing tax collection and has undergone changes in its organizational structure and functions over the years.
The system of customs agencies, which were previously under the Government, have been reorganized and are now under the Ministry of Finance, responsible for managing taxes on imported and exported goods.

Customs Agencies

Customs agencies were previously under the Government but were transferred to the Ministry of Finance in 2002.
The organizational structure and functions of customs agencies have undergone changes over the years to adapt to the country's economic development and integration.

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Description

This quiz explores the concept of direct taxes and their effects on income and assets, including their advantages and limitations.