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1.

Tax is primary revenue of state budget because:

Answer: Tax has a wide range and compulsory of subjects.

2. Why we do have taxes?

Answer: We have Government.

3. If the economy shows a sign of too fast growing, would be the Government’s choice:

Answer: Increase the corporate income tax.

4. Indirect taxes are:

Answer: The seller is taxpayers who are not taxable.

5. Tax guoyancy is:

The ratio between the percentage change in the number of tax revenue compared
with percentage change in GDP.

6. Based on the characteristics between taxpayers and taxable person, the taxes are
divided into:

Answer: Direct taxes and indirect taxes.

7. In case the following are not subject to export tax and import tax:

Answer: Good imported from abroad into non-tariff zones.

8. In case the following subject to export tax and import tax:

Answer: Goods imported the non-tariff zones sold to domestic market.


9. In case of the following taxable import:

Answer: Goods from export processing zones sold to domestic market.

10. A company has imported the car 4 seats taxes must be calculated in following orders:

Answer: Import tax, Excise tax, VAT.

11. Import tax rate of MFN (Most Favored Nations) is:

Answer: Preferential tax rate.

12. Enterprise A imports 1 fixed assets, FOB price (changed to VND) is 600Mil,
international shipping cost (F) was 100Mil, enterprise A was not buy insurance (I), the
import tax calculation prices:

Answer: 600Mil + 100Mil.

13.Enterprise A imported raw material A, quantity contract is 10,000 liters trade


matching commercial invoice, material A is allowed to have difference in transport
process is +/- 2%. When the actual inspection the number of import material is 9,800
liters A, so the amount of import tax calculated is:

Answer: 10,000 liters.

14. Business A import 1,000 bottle of wine under foreign trade contract CIF price
(changed to VND) 80,000 VND/ bottle the import tax rate 100%, excise tax rate 55%,
import tax payable is:

Answer: 88,000,000 VND.


15. Enterprises imported a 4-seater car then sold in the domestic market, enterprises have
to pay special consumption tax:

Answer: When imports the cars.

16. Enterprise X production product A (which A be levied by excise tax with tax rate
25%), data in the month following:

- Exported to overseas 4,000 product A, FOB price was 50,000 VND/ unit.

- Sold to commercial enterprise in domestic market 2,000 product A, price excluding


VAT was 47,500 VND/ unit.

- Sent to retail agent in domestic market 3,000 product, price excluding VAT was 50,000
VND/ unit. Agency commission for 10% of the selling price (excluding VAT).

- Sold to the consumers in domestic 2,000 product A, price was 48,750 VND/ unit
(excluding VAT)

Required: Calculated the amount of excise duty payable by that company in month.

Answer: 68.5Mil

17. Enterprise A imports 4-seater car, FOB price 270Mil. I&F = 10% of the FOB value,
import tax rate 80%, special consumption tax rate 50%, then sold in the domestic market
with 500Mil (excluding VAT), so the total excise tax the enterprise A submission from
the import stage to the time of sale in the country:

Answer: [270Mil *(1+10%) + 270Mil *(1+10%) * 80%] * 50%.

18. Enterprise A production cars 4 seats and sold domestically the price (excluding VAT)
was 320Mil (excise tax rate 50%) and promotions to buyers by … for registration fee, so
the excise tax base price:

Answer: [(320Mil /(1+50%)] *50%


19. Enterprise production car 4 seats, sell the car under installment payment, in the base
price of excise tax is:

Answer: Price excluding excise tax, excluding VAT and excluding … installment.

20. Enterprise has activities business of product is not subject to VAT, when selling the
product in the domestic market:

Answer: Not calculate output VAT.

21. Indirect taxes are:

A. Is calculated on the selling price of goods and services

B. Consumers are taxable

C. The seller is taxpayers who are not taxable

D. All a, b and c are correct

22. Based on the tax base, the taxes are divided into

Answer: Consumption tax, income tax and property tax.

23. Enterprise A imports 1 car 4 seats, FOB price (changed to VND) is 300Mil, I =
50Mil, F = 30Mil, the import tax calculation prices:

Answer: 300 + 50 + 30Mil.

24. Enterprise X production product A (which A be levied by excise tax with tax rate
35%), data in the month following:

- Exported direct 5,000 product A, FOB price was 60,000VND/ unit.

- Sold to commercial companies 4,000 product A, price excluding VAT was 57,500VND/
unit.
- Sent to retail agent 8,000 product, price including VAT was 63,800VND/ unit: Agency
commission for 10% of the selling price (excluding VAT).

- Sold direct to the consumers 4,000 product A, price was 64,900VND/ unit (including
VAT).

Required: Calculated the amount of excise duty payable by that company in month.

Answer: 241.111Mil.

25. Deadline for submission of excise tax at the latest monthly:

Answer: No more than the 20th day of the next month.

26. Enterprise applies the method of calculation of VAT deduction, determine the amount
of VAT payable by the formula:

Answer: VAT payable = Output VAT – Input VAT is deduction.

27. Product manufacturing enterprises not subject to VAT, while exports are:

A. 0% tax rate

B. Deduction input tax

C. A and B are correct

D. A and B are wrong