600 - Word

Dictionary
of Taxation

SAPP Academy
Fb.com/sapp.edu.vn
096 972 94 63
Sapp.edu.vn
 600 - Word
Dictionary
of Taxation

SAPP Academy
Fb.com/sapp.edu.vn
096 972 94 63
Sapp.edu.vn

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hp ca nhng ch chnh trong ngnh k ton, kim ton. SAPP hy vng
c th l bc m u tin, gip cc bn d dng tip cn hn vi ngnh k
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SAPP Academy chc cc bn thnh cng!

5
Overview 08

Personal Income Tax 16

Corporate Income Tax 48

Value-added Tax 98

Foreign Contractor Tax 114

Tax Administration 124

Transfer Pricing 134

7
TOPIC 1
OVERVIEW
01 OVERVIEW

Agency C quan qun l

/ednsi/

Agreement Tha thun

/ri.mnt/ S ng thun qua thng lng v
thng km theo s cng ch ca
php lut gia hai bn hoc nhiu hn

Agriculture Nng nghip

/.r.kl.tr/ Cc hot ng nui trng, chn nui gia
sc

Assessable income Thu nhp tnh thu

/ses..bl n.km/ Thu nhp chu thu sau khi tr cc
khon khu tr nh tr cp vn, chi ph
v li t tng thu nhp, nh c lut
thu cho php

Associations Hip hi
/s.sie.n/ Mt t chc ca nhng ngi c chung
mt mc ch v c mt c cu chnh
thc

Boards of Directors Ban gim c

/bd v darek.trs/ Cc c nhn c bu bi cc c ng
ca cng ty gim st vic qun l cng
ty

Bond Tri phiu

/bnd/ Mt li ha bng vn bn c k kt tr
mt s tin nht nh vo mt ngy nht
nh, hoc khi thc hin mt iu kin c
th

9
 01 OVERVIEW

Branch Chi nhnh

/brnt/ Mt trong nhng vn phng hoc nhm
to thnh mt phn ca mt t chc kinh
doanh ln

Capital contribution Vn gp ch s hu
/kp..tl kn.trbju.n/ Mt khon gp vn lm tng vn c phn
cho mt cng ty, nhng khng lm tng
s lng c phiu ang lu hnh

Capital investment Vn u t
/kp..tl nvest.mnt/ Tin u t vo mt d n kinh doanh
vi k vng thu c qua cc khon thu
nhp do d n to ra trong nhiu nm

Capital transfer Chuyn nhng vn

/kp..tl trnsfr/ Lin quan n vic mua bn hoc thanh
l ti sn, bi t nht mt trong cc bn
tham gia giao dch. Cho d c thc
hin bng tin mt hoc bng hin vt,
h s dn n thay i tng xng ti
sn ti chnh, phi ti chnh hoc ti sn
c th hin trong bng cn i k ton
ca mt hoc c hai bn giao dch

Certification Chng nhn

/s:tifikein/ Ti liu chng minh vic mt ngi no
c nng lc trong mt cng vic
hoc vn no

Comply Tun th
/kmpla/ Thc hin theo cc iu khon ca tha
thun

Co-ownership ng s hu
/knp/ Quyn s hu ng di tn ca hai
ngi tr ln

10
01 OVERVIEW

Copyright Bn quyn
/kp.i.rat/ c quyn thc hin v tiu hy bn sao
ca tc phm vn hc, m nhc hoc ngh
thut

Dossier H s
/ds.i.e/ Tp hp cc ti liu v cng mt ch ,
c bit l mt tp tin hon chnh c cha
thng tin chi tit v mt ngi hoc ch

Eligible Thch hp
/el..d.bl/ C phm cht cn thit hoc p ng cc
iu kin cn thit

Exclusive Khng bao gm

/ksklu.sv/ Loi khi vic xem xt hoc tr khi tnh
ton

Fishery Nui trng thy sn

/f.r.i/ Ngh nghip hoc ngnh ngh nh bt,
ch bin, hoc bn c

Forestry Lm nghip
/fr..stri/ Cc hot ng trng v chm sc cy ci
v rng

General director Tng gim c

/den.r.l darek.t/ Mt chc danh c trao cho mt quan
chc iu hnh cp cao, thng l gim
c iu hnh

Implementation S thi hnh

/mplmenten/ Qu trnh a mt ci g vo hot ng

Inclusive C bao gm
/nklu.sv/ Bao gm trong vic xem xt hoc cng
vo trong tnh ton

11
 01 OVERVIEW

Inheritance Tha k
/nher..tns/ Ti sn nhn c t nhng ngi i
trc hoc thng qua mt di chc (nu
khng c di chc) theo lut tha k

Joint-stock company Cng ty lin doanh

/dnt.stk km.p.ni/
Mt hip hi ca cc c nhn trong mt
doanh nghip c c phn c th chuyn
nhng, ging nh mt cng ty nhng c
ng chu trch nhim v cc khon n
ca doanh nghip

Laws on taxation Lut thu

/l n tkse.n/ Lut lin quan n thu

License Giy php

/la.sns/ S cho php chnh thc t mt c quan
chnh ph hoc cc c quan khc lm
mt vic g

Limited liability companies Cng ty trch nhim hu hn

/lm..td la.bl..ti km.p.ni/ Mt cng ty m trong cc c ng s
khng phi chu trch nhim vi cc
khon n ca cng ty vt qu tng s
tin h u t vo cng ty

Loan contract Hp ng cho vay

/ln kn.trkt/ Ti liu chnh thc chng minh khon
vay

Ministry of Finance B ti chnh

/mn..stri v fa.nns/ Mt c quan chnh ph qun l ti chnh
ca mt quc gia

Ownership Quyn s hu
/.n.p/ Quyn c s hu, thu, bn, s dng,
cho i, hoc thm ch ph hy mt vt

Payment Khon thanh ton

/pem()nt/ Mt khon tin c thanh ton

12
01 OVERVIEW

Prescribed Quy nh
/prskrabd/ c t theo nguyn tc hoc trt t

Prime Minister Th tng

/pram mn..str/ Ngi ng u chnh ph

Private enterprise Cng ty t nhn

/pra.vt en.t.praz/ Mt n v kinh doanh c thnh lp,
s hu v vn hnh bi cc c nhn t
nhn v li nhun

Property Ti sn
/prp..ti/ Vt s hu ca mt c nhn

Provision D phng
/prv.n/ Chi ph dng chi tr trong tng lai

Purchase price Gi mua

/p.ts pras/ S tin ai tr cho mt ci g

Real estate Bt ng sn
/rl stet/ Ti sn di dng t hoc nh

Receipt Khon thu

/rsit/ Khon tin nhn c

Right to use land Quyn s dng t

/rat t juz lnd/ Quyn khai thc cng dng, hng hoa
li, li tc t t ai

Right to use water surface Quyn s dng mt nc

/rat t juz w.tr s.fs/ Quyn khai thc cng dng, hng hoa
li, li tc t mt nc

Royalties Tc quyn
/r.l.ti/ Thanh ton cho vic s dng ti sn, c
bit l bng sng ch, tc phm c bn
quyn, nhng quyn thng mi hoc
ti nguyn thin nhin

13
 01 OVERVIEW

Salt production Ngh lm mui

/slt prdk.n/

Tax arrears Tin thu cn thiu

/tks rz/ S tin thu cha tr

Tax exemption Min thu

/tks zempn/ Mt tnh hung trong mt ngi hoc
mt t chc khng phi tr thu

Tax incentives u i thu

/tks nsen.tv/ Khon gim thu v mt l do c th

Tax obligation Ngha v thu

/tks b.le.n/ S tin thu m mt ngi hoc cng ty
n

Tax rates Thu sut

/tks ret/ Trch nhim thu c xc nh theo t
l phn trm ca thu nhp chu thu,
hoc theo n v ca c s thu

Tax refund Hon thu

/tks ri.fnd/ S tin tr tha thu c chnh ph
hon li

Taxable incomes Thu nhp chu thu

/taksb()l nkm/ Li nhun gp m t cc khon gim
tr v ph cp c khu tr

Taxpayers Ngi np thu

/takspes/ C nhn hoc t chc c ngha v ng
thu

Transfer Chuyn nhng

/trnsfr/

14
01 OVERVIEW

Transfer price Gi quy i

/trnsfr pras/ Gi tnh theo tng n v i vi hng ho
hoc dch v cung cp cho nhau trong cc
cng ty a ngnh, nhiu vn phng hoc
a quc gia

Treasury bill Tri phiu chnh ph

/tre.r.i bl/ Tn phiu o hn ngn hn do chnh ph
pht hnh nh mt cng c chnh quy
nh cung tin v huy ng vn thng qua
nghip v th trng m

Valuable paper Giy t c gi

/vl.j.b pe.pr/ Mt ti liu quan trng bi tnh cht ca n
v cn c chm sc cn thn

15
TOPIC 2
PERSONAL
INCOME TAX
02 PERSONAL INCOME
TAX

Adoption S la chn, lm theo

/dpn/

Aforesaid subjects Cc i tng trn

/fsed sbdkt/

Agent commission Tin hoa hng i l

/ednt kmn/

Allowances Tr cp
/la.ns/ Tin do ngi s dng lao ng hoc do
chnh ph chi tr thng xuyn tr mt
khon tin c bit

Ancillary services Dch v km theo

/nslri svs/
Armed force Lc lng v trang
/md fs/ Lc lng chin u ca nh nc c
nhim v bo v ch quyn, an ninh,
quc gia v gi gn trt t an ton x hi,
c trang b v kh cng vi nhng
quyn hn rt ln

Assign Ch nh
/san/ Giao mt cng vic c th cho mt c
nhn

Brokerage Mi gii
/brkrd/ Mt t chc mua v bn tin t, c phiu,
v.v ... Cho nhng ngi hoc t chc
khc

17
 02 PERSONAL INCOME
TAX

Business co-operation contracts Hp ng hp tc kinh doanh

/bzns kpren kntrkt/ Hp ng hp tc kinh doanh (sau y
gi l hp ng BCC) l hp ng c
k gia cc nh u t nhm hp tc
kinh doanh phn chia li nhun, phn
chia sn phm m khng thnh lp t
chc kinh t

Calendar year Nm dng lch

/klnd(r) j:/ Thi gian t ngy 1 thng 1 n ngy 31
thng 12 nm

Certificate of Business registration Giy chng nhn ng k kinh doanh

/stfkt v bzns redstren/ Mt dng vn bn php quy m nhn vai
tr giy khai sinh ghi nhn ngy ng
k kinh doanh ln u v l cn c xc
thc nng lc php l cho mt doanh
nghip

Certificate of marriage Giy chng nhn kt hn

/stf..kt v mr.d/ Giy chng nhn hai ngi kt hn
hp php

Certificate of residence Giy chng nhn c tr

/stfkt v rezdns/ Ti liu xc nhn, m bo ni c tr

Certificates of birth Giy khai sinh

/stf..kt v b/ Giy chng nhn, ghi li chnh thc ngy
sinh v ni sinh ca mt a tr, thng
bao gm tn ca b m

Charitable trusts Qu t thin

/trtbl trst/ T chc c t cch php nhn c
thnh lp vi mc ch quyn gp tin, ti
sn t nhng ngi ho tm gip
nhng ngi gp ri ro hoc kh khn
trong cuc sng

Childbirth Sinh
/taldb/

18
02 PERSONAL INCOME
TAX

Citizen Cng dn
/stzn/ Mt ngi l thnh vin ca mt quc gia
hoc mt quc gia, v c cc quyn hp
php

City affiliated to a province Thnh ph trc thuc tnh

/st.i flietd tu prv.ns/ Mt loi hnh n v hnh chnh nh nc
hin nay ti vit nam, tng ng cp
huyn, qun v th x. Thnh ph trc
thuc tnh l mt th v l trung tm
hnh chnh, kinh t ca mt tnh nhng
khng phi tnh no cng c thnh ph
trc thuc tnh

Co-author ng tc gi
/k.r/ Mt trong hai ngi hoc nhiu hn mt
ngi cng vit mt cun sch, bi vit,
bo co, vv vi nhau

Collective bargaining agreement Tho c lao ng tp th

/klektv bn rimnt/ Vn bn, hp ng c hiu lc php lut
trong mt khong thi gian nht nh
(thng l mt nm), gia vic qun l mt
t chc v ngi lao ng c i din
bi mt cng on c lp. N nh ra v
xc nh iu kin lm vic (tin lng, gi
lm vic v iu kin, tin lng lm thm
gi, ngy l, k ngh, phc li ...) V th tc
gii quyt tranh chp

Communist partys agency C quan ng Cng Sn

/kmjnst pti ednsi/

Compensation Tin bi thng, n b

/km.pense.n/ Tin c tr cho mt ngi hoc mt
nhm ngi do h b thng, hoc mt
s th b mt hoc h hng

19
 02 PERSONAL INCOME
TAX

Competent authority C quan c thm quyn

/kmptnt rti/ T chc c quyn hn thc hin chc
nng c ch nh

Consecutive Lin tc, lin tip, tip lin nhau

/knsekjtv/ c s dng m t s kin, s, vv
din ra lin tc khng b gin on

Construction S xy dng
/knstrkn/ Qu trnh hoc kinh doanh xy dng cc
vt ln nh nh ca, ng s, cu, vn
vn

Control board Ban Kim sot doanh nghip

/kntrl bd/ Mt c quan (c th hiu n gin l "t
php") ring trong c cu hi ng qun
tr ni b ca Cng ty c phn, c quan
ny c nhim v chuyn trch gim st v
nh gi Hi ng qun tr v nhng
ngi qun l iu hnh nhn danh c
ng v li ch ca c ng ca Cng ty
c phn

Converted income Thu nhp lm cn c quy i

/knvt nkm/

Cooperative Hp tc
/kp.r..tv/ Mt t chc hoc cng ty thuc s hu
v kim sot bi mt nhm thnh vin
mi ngi c cng mt phn, chng hn
nhn vin hoc khch hng

Custody Trch nhim nui dng

/ks.t.di/ Quyn hay ngha v hp php phi chm
sc cho ai hoc vt g ., c bit l
a tr sau khi b m ly thn hay qua
i

Deceit S gian ln
/dsit/ Hnh vi c la di, giu dim, xuyn tc
s tht vi mc ch t li

20
 02 PERSONAL INCOME
TAX
Deduct
/ddkt/
Deductible duplicated tax
/ ddk.t.bl du.pl.ketid tks/
Deduction for each dependant
/ddk.n fr it dpen.dnt/ Khi ngi np thu ng k gim tr gia
Deduction for the taxpayer
/ddk.n fr tkspe.r/ np thu
Deferred payments
/df(r) pemnt/
Delegate
/del..t/
Khu tr
S thu tnh trng c tr
p dng vi c nhn quyt ton thu nm
th nht tnh t thng u tin n Vit
Nam n 12 thng lin tc, nm th hai
tnh t ngy 01/01 n 31/12. S thu phi
np ca nm th hai s c tr phn
thu np trong nm th nht tng ng
vi s thu tnh trng
Gim tr gia cnh cho ngi ph thuc
cnh cho ngi ph thuc s c c
quan thu cp m s thu cho ngi ph
thuc v c tm tnh gim tr gia cnh
trong nm k t khi ng k
Gim tr gia cnh cho bn thn ngi
S tin c tr vo thu nhp chu thu
trc khi tnh thu i vi thu nhp t tin
lng, tin cng, t kinh doanh ca ngi
np thu
Bn hng tr chm
Mt khon vay m ngi vay c php
bt u thanh ton ti mt s thi im
nht nh trong tng lai. Cc tho thun
thanh ton chm thng c s dng
trong cc mi trng bn l ni m mt
ngi mua v nhn mt mt hng c cam
kt bt u thanh ton vo mt ngy trong
tng lai
i biu
Mt ngi c chn hoc c bu bi
mt nhm ni chuyn hoc b phiu
cho n, c bit l ti cuc hp
21
 02 PERSONAL INCOME
TAX

Departure S ri khi, s ra i
/dptr/ Hnh ng ri khi mt cng ty hoc mt
cng vic

Dependant Ngi ph thuc

/dpen.dnt/ Ngi ph thuc vo bn c h tr
v ti chnh, v d nh mt a tr hoc
thnh vin gia nh khng th lm vic

Disadvantaged area Khu vc b hn ch

/dsdvntd eri/ Khu vc cn c kch thch phc hi v
th cht, kinh t v x h bng cch thu
ht s pht trin v khuyn khch mua
cc ti sn v thng mi vi cc iu
khon gim thu c bit v khu vc c
vn v sc kho

Discharged volunteers Thanh nin xung phong

/dstd vlnt(r)/

Dividends C tc
/dv..dend/ Mt phn li nhun sau thu c chia
cho cc c ng ca mt cng ty c
phn. C tc c th c tr bng tin
hoc bng c phiu

Domestic servant Ngi gip vic gia nh

/dmestk svnt/ Ngi lao ng lm thng xuyn cc
cng vic trong gia nh (l cc cng vic
trong hp ng lao ng c lp i lp
li theo mt khong thi gian nht nh
(hng gi, hng ngy, hng tun hoc
hng thng) ca mt hoc nhiu h gia
nh

22
02 PERSONAL INCOME
TAX

Economic sectors Thnh phn kinh t

/iknmk sekt(r)/ Mt b phn dn s ca mt quc gia
da trn khu vc kinh t m dn s c
s dng

Face values Gi tr danh ngha

/fes vl.ju/ S tin c hin th trn phiu ngn
hng, ng xu, c phiu, v.v

Flat expenditures Khon chi

/flt kspendt(r)/

Flat revenue Doanh thu khon

/flt revnju/

Flat-tax payer Tr khon

/flt tks pe(r)/

Foreign currencies Ngoi t

/frn krnsi/ ng tin ca nc ngoi dng cho vic
thng thng v mu dch. L loi tin
khng phi do ngn hng trung ng
nc pht hnh nhng c chp
nhn trong thanh ton quc t, c
dng chi tr trc tip hoc thng qua
mt ng tin th ba.

Foreigners Ngi nc ngoi

/fr..nr/ Ngi n t mt quc gia khc

Franchise c quyn kinh doanh

/frn.taz/ Mt tha thun trong mt cng ty bn
quyn bn sn phm hoc dch v ca
mnh cho mt doanh nghip khc i
li tin bn quyn

Freelance work Hot ng hnh ngh c lp

/frilns wk/ Lm vic trn theo hp ng cho nhiu
cng ty, tri ngc vi vic lm vic nh
mt nhn vin ca mt cng ty

23
 02 PERSONAL INCOME
TAX

Fund certificates Chng ch qu

/fnd stfkt/ Loi chng khon xc nhn quyn s
hu ca NT i vi mt phn vn gp
ca qu i chng. ... V bn cht, chng
ch qu cng ging nh c phiu ca mt
cng ty: l bng chng xc nhn quyn
s hu, hng li nhun trn phn vn
gp v c bit c nim yt trn TTCK
mua bn gia cc NT

Geographical indication Ch dn a l
/dirfkl ndken/ Thng tin v ngun gc ca hng ho: t
ng; du hiu; biu tng; hnh nh
ch: mt quc gia, mt vng lnh th, mt
a phng m hng ho c sn xut
ra t . Cht lng, uy tn, danh ting
ca hng ho l do ngun gc a l to
nn

Goods sale Kinh doanh hng ho

/dz sel/ Vic thc hin mt, mt s hoc ton b
ca qu trnh u t t sn xut n tiu
th sn phm nhm sinh li.

Honorary title Danh hiu

/nrri tatl/

Household H gia nh
/hashld/ H gia nh hay cn gi n gin l h l
mt n v x hi bao gm mt hay mt
nhm ngi chung v n chung (nhn
khu). ... H gia nh khng ng nht vi
khi nim gia nh, nhng ngi trong h
gia nh c th c hoc khng c quan h
huyt thng, nui dng hoc hn nhn
hoc c hai

24
02 PERSONAL INCOME
TAX

Household book S h khu

/has.hld bk/ S h khu c cp cho h gia nh hoc
c nhn ng k thng tr v c gi
tr xc nh ni thng tr ca cng dn,
l cng c qun l ca nh nc i vi
vic di chuyn sinh sng ca cng dn
ang sinh sng ti Vit Nam

Humanitarian Nhn o
/hjumn.te.ri.n/ Mt ngi gip ngi khc hoc tin
rng mi ngi nn c gip , bt k
chng tc, tng lp, tn gio, gii tnh hay
cc kha cnh khc ca bn sc ca h.
Ngi nhn o gi tin, thc phm hoc
nhng th cn thit khc cho nhng ngi
cn thit. Thut ng ny thng c kt
hp vi cc t chc t thin. Cc nh ph
bnh cho rng cc nh nhn o c nh
hng hn ch, trong khi nhng ngi
ng h cho rng tt c mi ngi nn a
ra nhng g h c th to ra mt tc ng
tng hp ln hn

ID card Chng minh nhn dn

/adi kd/ Tm th, thng km nh, mang nhng
thng tin nhn dng nh tn, tui hay t
cch thnh vin c mt ngi

Immigration S nhp c
/mren/ Qu trnh n mt t nc sng
vnh vin

In cash Bng tin

/n k/

In kind Bng hin vt

/n kand/ Vic thay th mt mt hng b h hng
bng mt mt hng mi hoc tng
ng thay v thanh ton bng tin mt

25
 02 PERSONAL INCOME
TAX

Incomes from business Thu nhp t kinh doanh

/nkm frm bzns/

Indemnity S n b, bi thng
/ndem.n.ti/ Bo v chng li thit hi c th xy ra
hoc mt mt, c bit l thanh ton, hoc
s tin thanh ton nu c thit hi hoc
mt mt

Individual C nhn
/n.dvd.u.l/

Industry Cng nghip

/n.d.stri/ Cc cng ty v cc hot ng lin quan
n sn xut hng ho

Infrastructure C s h tng
/nfrstrktr/ Cc h thng c bn v dch v cn thit
h tr cho mt nn kinh t, v d nh
h thng giao thng vn ti v cung cp
in v nc

Infringe Vi phm
/nfrnd/ Vi phm nhng quy tc, lut php,...

Instalment interest Tin li tr gp

/nstlmnt n.trst/ Khon ph tr cho ngi bn cho vic chp
nhn ri ro tn dng rng ngoi mua s
khng thc hin cc khon tr gp ng
thi hn

Instalment sales S bn tr gp
/nstlmnt selz/ Mt giao dch m gi bn c tr thnh
hai rong hai hoc nhiu nm. Nu v mua
bn p ng nhng iu kin nht nh,
ngi tr thu c th hon bo co thu
nhp cho n nhng nm sau bng vic
tr thu mi nm d trn s tin nhn
c trong nm y

26
02 PERSONAL INCOME
TAX

Know-how B quyt
/n ha/ K nng chuyn mn, thng tin, hoc c
th ca kin thc m (1) truyn t kh
nng gy ra mt kt qu mong mun, (2)
khng c sn, v (3) ngoi phm vi cng
cng. Bit bao gm vt liu hu hnh (nh
Cc cng thc, bn thit k, cc cng
thc, hng dn, m hnh, thng s k
thut v b mt thng mi) hoc cc ti
sn v hnh (nh thc tin sn xut, cc
khi nim v tip th, kim sot cht lng
v cc k thut kim tra) khng phi l
thng tin ph bin.
V mt php l, n c th c nh ngha
l bt k thng tin v k thut cng nghip
no c th h tr cho vic sn xut hay
ch bin hng ho hay vt liu. c cng
nhn l mt nhn t sn xut theo ngha
ring ca n, khc vi lao ng

Labor code B lut lao ng

/leb(r) kd/ Gm nhng ch nh iu chnh cc quan
h v lao ng v cc quan h khc lin
quan trc tip n quan h lao ng; qun
l Nh nc v lao ng nhm bo v
quyn v li ch chnh ng ca ngi lao
ng

Labor contract Hp ng lao ng

/leb(r) kntrkt/ Vn bn tha thun gia ngi lao ng
v ngi s dng lao ng v vic lm c
tr cng, trong quy nh iu kin lao
ng, quyn v ngha v ca mi bn trong
quan h lao ng. Hp ng lao ng
c k kt theo nguyn tc t nguyn,
bnh ng, ph hp vi cc quy nh ca
php lut lao ng

Laissez-passers Giy thng hnh

/lese psr/ Ging nh h chiu

27
 02 PERSONAL INCOME
TAX

Land recovery S ci to t
/lnd rkv.r.i/ Bin php gip thc y qu trnh trao i
cht trong cy trng tt hn, gip cho cy
trng tng kh nng ny mm, tng nng
sut, cht lng sn phm

Land withdrawal Thu hi t

/lnd wdrl/

Law on Commerce Lut thng mi

/l n kms/ Lut t iu tit mi quan h gia cc
thng nhn hay cc hnh vi thng mi

Law on Emulation Lut thi ua

/l n emjulen/ Thi ua l hot ng c t chc vi s
tham gia t nguyn ca c nhn, tp th
nhm phn u t c thnh tch tt
nht trong xy dng v bo v T quc.
Lut Thi ua quy nh v nhng vn ny

Law on Enterprise income tax Lut Thu thu nhp doanh nghip
/l n entpraz nkm tks/ Loi thu trc thu nh trn phn thu nhp
sau khi tr i cc khon chi ph hp l, hp
php lin quan n thu nhp ca i tng
np thu
Lut thu TNDN a ra cc hng dn
cng nh quy tc v thu ny

Law on Intellectual property Lut S hu tr tu

/l n ,inti'lektjul prpti/ Lut quy nh v vn s hu tr tu

Law on Securities Lut chng khon

/l n skjrti/ Lut quy nh v hot ng cho bn
chng khon ra cng chng, nim yt,
giao dch, kinh doanh, u t chng
khon, dch v v chng khon v th
trng chng khon

Law on Social insurance Lut Bo him x hi

/l n sl nrns/ Lut quy nh v Bo him x hi

28
02 PERSONAL INCOME
TAX

Law on Tax administration Lut qun l thu

/l n tks dmn.stre.n/ Lut p dng chung cho cc loi thu.
Khc phc tnh trng ni dung qun l thu
c quy nh ri rc nhiu lut thu, t
s tch bch c ni dung quy nh
v qun l thu ra khi cc lut thu hin
hnh

Law on Technology transfers Lut Chuyn giao cng ngh

/l n teknldi trnsf(r)/ Lut quy nh v hot ng chuyn giao
cng ngh

Legislation on residence Quy nh ca php lut v c tr

/ledsln n rezns/ o lut v quyn c tr ca cng dn Vit
Nam, quy nh vic s dng s h khu
qun l nhn khu ti Vit Nam

Life insurance Bo him nhn th

/laf n.rns/ L s cam kt gia cng ty bo him vi
ngi tham gia bo him m trong cng
ty bo him c trch nhim tr s tin bo
him (s tin bo him) cho ngi tham
gia khi ngu tham gia c nhng s kin
nh trc (chng hn nh: cht
thng tt ton b vnh vin, ht hn hp
ng, sng n mt thi hn nht nh.
Cn ngi tham gia Bo him c trch
nhim np ph Bo him y v ng
thi hn.

Life insurance premium Tin ph mua bo him nhn th

/laf nrns primim/

Location V tr
/lken/ V tr m mt ci g trong hoc ni c
iu g xy ra

Lump-sum benefits Tr cp mt ln
/lmp sm ben..ft/

29
 02 PERSONAL INCOME
TAX

Management councils Hip hi

/mndmnt kansl/ T chc do nhiu hi, nhiu t chc trong
v ngoi nc hoc do nhiu quc gia lin
kt li vi nhau cng theo ui mt mc
ch chung v nhm bo v quyn li ln
nhau

Maternity leave Ch thai sn

/mtnti liv/ Mt ch nh c iu chnh theo cc quy
nh ca Lut bo him x hi. Lut bo
him x hi 2014 s c hiu lc k t ngy
1/1/2016 s c thay i so vi cc quy nh
c, c th Lut mi s tng phc li v
quyn li ca ngi lao ng i vi c n
v nam (c v trong thi k thai sn)
th hin s quan tm hn ca Nh nc
i vi cc trng hp ngi lao ng
trong thi k thi sn ny. Quyn li quan
trng nht m ngi lao ng trong thi k
thai sn c hng c th l thi gian
ngh c hng lng v thi gian ngh i
vi ph n mang thai c di hn

Membership card Th thnh vin

/membp kd/ Mt mnh giy nh hoc cng cho thy
bn l thnh vin ca mt nhm hoc t
chc

Membership fee Ph thnh vin

/membp fi/ Mt khon chi ph phi ng theo t thng,
qu hay nm duy tr s c mt ti mt
t chc, hip hi no

Mid-shift meals Ba n gia ca

/md ft mils/

30
02 PERSONAL INCOME
TAX

Ministry of Labor, War Invalids and B Lao ng, Thng binh v X hi

Social Affairs Mt c quan ca Chnh ph Vit Nam,
/mnstri v leb(r) w(r) nvld nd thc hin chc nng qun l nh nc v
sl fe(r)/ lao ng, vic lm, an ton lao ng, dy
ngh, chnh sch i vi thng binh, lit
s v ngi c cng, bo tr x hi,
phng chng t nn x hi

Ministry of Public Security B Cng an

/mnstri v pblkskjrti/
C quan ca Chnh ph, thc hin chc
nng qun l nh nc v an ninh trt t,
an ton x hi; phn gin; iu tra phng
chng ti phm; phng chy cha chy
v cu h; thi hnh n hnh s, thi hnh
n khng phi pht t, tm gi, tm giam;
bo v, h tr t php; qun l nh nc
cc dch v cng trong cc ngnh, lnh
vc thuc phm vi qun l nh nc ca
B. B Cng an l c quan qun l Lc
lng Cng an Nhn dn Vit Nam

Miscarriage S tht lc
/mskrd/

Moving allowances Tr cp chuyn vng

/muv la.ns/ Tr cp mt ln i vi c nhn khi
chuyn cng tc n vng c iu kin
kinh t x hi c bit kh khn, h tr
mt ln i vi cn b cng chc lm
cng tc v ch quyn bin o theo quy
nh ca php lut. Tr cp chuyn vng
mt ln i vi ngi nc ngoi n c
tr ti Vit Nam, ngi Vit Nam i lm
vic nc ngoi

31
 02 PERSONAL INCOME
TAX

National defense Quc phng

/nnl dfens/ Cng cuc gi nc ca mt quc gia,
gm tng th cc hot ng i ni v i
ngoi v qun s, chnh tr, kinh t, vn
ho, khoa hc ca Nh nc v nhn dn
phng th t nc to nn sc mnh
ton din, cn i, trong sc mnh
qun s nng ct, nhm gi vng ho
bnh, y li, ngn chn cc hot ng gy
chin ca k th v sn sng nh thng
chin tranh xm lc di mi hnh thc,
mi quy m

Nationality Quc tch

/n.nl..ti/ Trng thi php l th hin mi quan h
gia cng dn mt nc vi quc gia- nh
nc ni h c quc tch, y l quyn
thnh vin ca mt quc gia hay mt nh
nc c ch quyn

Nomadic business Kinh doanh lu ng (bun chuyn)

/nmd.k bz.ns/ Hnh thc kinh doanh khng c a im
hot ng c nh, mang li s linh ng
trong mi kha cnh, t dng sn phm
cho ti vic kt ni vi khch hng

Non-life insurance Bo him phi nhn th

/nn laf n.rns/ L s cam kt gia ngi tham gia bo
him vi ngi bo him m trong ,
ngi bo him s tr cho ngi tham gia
hoc ngi th hng quyn li bo him
mt s tin nht nh khi c cc s kin
nh trc xy ra, cn ngi tham gia phi
np ph bo him y , ng hn

Non-residents C nhn khng c tr

/nnrez..dnt/ Ngi khng sng lu di mt quc gia
c th v ang trong mt v tr c bit
lin quan n vic thanh ton thu

32
02 PERSONAL INCOME
TAX

Occupational (Thuc v) ngh nghip

/k.jpe.n.l/ Lin quan n hoc do cng vic ca bn
gy ra

Offset B tr (thu)
/fset/ i vi c nhn y quyn quyt ton
thu cho t chc, c nhn tr thu nhp
thc hin quyt ton thay th vic hon
thu ca c nhn c thc hin thng
qua t chc, c nhn tr thu nhp. T
chc, c nhn tr thu nhp thc hin b
tr s thu np tha, np thiu ca cc c
nhn. Sau khi b tr, nu cn s thu np
tha th c b tr vo k sau hoc hon
thu nu c ngh hon tr

Optional insurance premiums Ph mua bo him khng bt buc

/pnl nrns primim/

Overdue tax declaration Khai quyt ton thu qu thi hn

/.vdutks dek.lre.n/ Trng hp c nhn chm np t khai
quyt ton thu theo quy nh

Overpaid Np tha (thu)

/.vped/ C nhn c tr c thu nhp t tin lng,
tin cng, t kinh doanh c trch nhim
khai quyt ton thu nu c s thu np
tha c th ngh b tr thu vo k khai
thu tip theo

33
 02 PERSONAL INCOME
TAX

Partnerships Hp danh
/ptnp/ Mt loi hnh t chc kinh doanh trong
c t hai c nhn tr ln c th kim tin,
k nng v cc ngun lc khc v chia s
li nhun v tn tht theo cc iu khon
ca tha thun lin danh. Trong trng
hp khng c tho thun , mt cng ty
hp danh c gi nh s thot khi ni
m nhng ngi tham gia trong mt doanh
nghip ng chia s ri ro v phn
thng tng ng theo t l

Passport H chiu
/pspt/ Mt ti liu chnh thc c cha thng tin
c nhn v mt bc nh, cho php bn i
du lch nc ngoi v chng minh bn l
ai

Penalty Hnh pht, tin pht

/pen.l.ti/ Mt hnh pht i vi vi phm php lut
hoc tha thun; Tin mt s tr tin cho
vi phm lut hoc vi phm mt phn hoc
tt c cc iu khon ca mt hp ng

Pension Lng hu
/penn/ Thu nhp thng xuyn do chnh ph hay
t chc ti chnh tr cho ngi khng cn
lm vic, thng do tui tc hoc sc kho
ca h

Permanent residence Thng tr

/pmnnt rezdns/ Ni chnh, thng xuyn, hoc duy nht
ti mt a ch c nh

Permanent residence card Th thng tr

/pmnnt rezdns kd/ Loi giy t do c quan qun l xut nhp
cnh cp cho ngi nc ngoi c
php c tr khng thi hn ti Vit Nam v
c gi tr thay th thc

34
02 PERSONAL INCOME
TAX

Personal deductions Gim tr gia cnh

/p.sn.l ddk.nz/ S tin c tr vo thu nhp chu thu
trc khi tnh thu i vi thu nhp t
kinh doanh, thu nhp t tin lng, tin
cng ca ngi np thu l c nhn c
tr. Trng hp c nhn c tr va c
thu nhp t kinh doanh, va c thu nhp
t tin lng, tin cng th tnh gim tr
gia cnh mt ln vo tng thu nhp t
kinh doanh v t tin lng, tin cng

Personal income tax Thu thu nhp c nhn

/psnl nkm tks/ Khon tin m ngi c thu nhp phi
trch np mt phn tin lng hoc t cc
ngun thu nhp khc vo ngn sch nh
nc

Post-maternity recovery Phc hi sc kho sau thai sn

/pst mtnti rkvri/

Preliminary deductions Tm tnh gim tr gia cnh

/prlm..nr.i ddk.nz/ Khi ngi np thu ng k gim tr gia
cnh cho ngi ph thuc s c c
quan thu cp m s thu cho ngi ph
thuc v c tm tnh gim tr gia cnh
trong nm k t khi ng k

Present a ra, by ra, l ra, gi ra, ph ra

/przent/

Pre-tax taxable incomes Thu nhp chu thu (trc thu)

/pritks tk.s.bl n.kmz/ Tng thu nhp c nhn nhn c t t
chc khng bao gm cc khon sau: tin
n gia ca, tin n tra, tin in thoi,
ph cp trang phc, tin cng tc ph, thu
nhp t phn tin lng, tin cng lm
vic ban m, lm thm gi

35
 02 PERSONAL INCOME
TAX

Project management board Ban Qun l d n

/prdekt mndmnt bd/
Ban c lp ra lp k hoch, t chc
v qun l, gim st qu trnh pht trin
ca d n nhm m bo cho d n
hon thnh ng thi gian, trong phm vi
ngn sch c duyt, m bo cht
lng, t c mc tiu c th ca d
n v cc mc ch ra

Promulgate Cng b, ban hnh

/prm.l.et/ Cng khai cc iu khon ca lut, php
lnh, lnh ca ta n, hoc sc lnh

Protected entities Cc i tng c bo h

/prtektd en.t.ti/

Prove Chng t
/pruv/

Public sector Khu vc Nh nc

/pblk sekt(r)/ Cc doanh nghip v cc ngnh cng
nghip do chnh ph s hu hoc kim
sot

Public service agency C quan hnh chnh s nghip

/pblk svs ednsi/ n v hnh chnh s nghip (HCSN) l
cc n v, c quan hot ng bng
ngun kinh ph do ngn sch Nh nc
hoc cp trn cp pht hoc bng ngun
kinh ph khc nh hi ph, hc ph, vin
ph, kinh ph c ti tr, thu t hot
ng kinh doanh, dch v phc v
cc nhim v ca Nh nc, ch yu l
cc hot ng chnh tr x hi

Rational deductible expenses Chi ph hp l c tr

/r.n.l ddk.t.bl kspensiz/ Cc khon chi ph thc t pht sinh, c
lin quan trc tip n hot ng sn
xut, kinh doanh ca c nhn v c
ha n, chng t theo quy nh ca
php lut

36
02 PERSONAL INCOME
TAX

Rational expenses Chi ph hp l lin quan

/r.n.l kspensiz/ Chi ph hp l lin quan c tr khi xc
nh thu nhp t chuyn quyn s dng
t l cc chi ph thc t pht sinh lin
quan n hot ng chuyn nhng c
chng t, ha n theo ch quy nh

Recreation Vui chi

/rek.rie.n/

Reduction S gim bt
/rdk.n/

Redundancy pay Tr cp mt vic lm

/rdndnsi pe/ Mc tr cp m ngi s dng lao ng
tr cho ngi lao ng trong trng hp
ngi s dng lao ng c s thay i v
c cu, cng ngh hay v l do kinh t hoc
st nhp, hp vn, chia tch doanh
nghip, khng th gii quyt vic lm mi
cho ngi lao ng

Regular residence Ni thng xuyn

/rejl(r) rezdns/ i vi cng dn Vit Nam l ni c nhn
sinh sng thng xuyn, n nh khng c
thi hn ti mt ch nht nh v ng
k thng tr theo quy nh ca php lut
v c tr
i vi ngi nc ngoi l ni thng
tr ghi trong Th thng tr hoc ni
tm tr khi ng k cp Th tm tr do c
quan c thm quyn thuc B Cng an cp

Reinvest profit Li tc ghi tng vn

/rinvest prft/

Remittance Chuyn tin

/rmt.ns/ Mt khon tin c gi u
thanh ton cho mt ci g

37
 02 PERSONAL INCOME
TAX

Remuneration Tin th lao

/rmju.nre.n/ Thanh ton cho cng vic thc hin
hoc cc dch v c cung cp

Representative office Vn phng i din

/reprzenttv fs/ n v ph thuc ca doanh nghip, c
nhim v i din theo u quyn cho li
ch ca doanh nghip v bo v cc li
ch . T chc v hot ng ca vn
phng i din theo quy nh ca php
lut

Resident C nhn c tr
/rezdnt/ Ngi khng phi l cng dn c tiu
bang cho php c tr tm thi hoc vnh
vin trong phm vi chnh tr ca mnh, v
c quyn tr thnh mt ngi lao ng
hay ngi s dng lao ng. Mt c nhn
c tr thng c th b phiu trong cc
cuc bu c a phng v thnh ph
nhng khng th l mt ng c vin, nh
ngoi giao, hoc ngi ng u lc
lng v trang hoc nh nc. Cn c
gi l c dn ngoi kiu

Resistance movement Khng chin

/rzstns muvmnt/

Scheme Phng n
/skim/ K hoch hoc h thng c t chc
chnh thc

Science and technology researches Nghin cu khoa hc k thut

/sans nd teknldi rst/

Securities investment portfolio Danh mc u t chng khon

/skjrtiz nvest.mnt ptf.li./ Tp hp cc loi u t khc nhau s
hu bi mt ngi hay mt cng ty

38
02 PERSONAL INCOME
TAX

Service provision Kinh doanh dch v

/svs prvn/ Hot ng c thc ca con ngi nhm
cung ng nhng dch v phc v cho nhu
cu ca c nhn hoc t chc nhm tho
mn nhu cu ca h, v thu c li
nhun nht nh

Severance pay Tr cp thi vic

/sevrns pe/ Mc tr cp m ngi s dng lao ng
tr cho ngi lao ng khi chm dt hp
ng lao ng

Socio-political organizations T chc chnh tr - x hi

/ssipltkl nazen/ T chc chnh tr - x hi Vit Nam c
hiu theo ngha l tp hp nhng ngi c
chung mc tiu v chnh tr, c cng c
im x hi, di s lnh o ca ng
Cng sn Vit Nam, cng xy dng Vit
Nam x hi ch ngha, dn giu, nc
mnh, cng bng, dn ch, vn minh

Sovereignty Quyn ti cao

/sv.rn.ti/ Quyn lc ca mt quc gia kim sot
chnh ph ca mnh

Stable n nh
/ste.bl/ Nn kinh t n nh, quc gia, h thng ...
C th tip tc vn hnh mt cch thnh
cng v thng xuyn m khng c thay
i bt ng

Stock exchange S Giao dch chng khon

/stk kstend/ Ni m c phiu c mua v bn, cng
c th hiu y l t chc c nhng ngi
c cng vic l thc hin mua v bn c
phiu

39
 02 PERSONAL INCOME
TAX

Surcharge Ph thu
/s.td/ Khon ph thu thm i vi mt sn phm,
dch v, mc ch c th

Tax agreement Hip nh thu

/tks rimnt/ iu c quc t c k kt gia hai ch
th ca lut quc t v vn thu

Tax reduction Gim tr thu

/tks rdkn/ S tin c nh hoc phn trm c c
quan thu cho php m ngi np thu c
th tr i t thu nhp gp c iu
chnh ca mnh t c thu nhp chu
thu. Khon khu tr thng bao gm cc
khon ph cp thanh ton th chp nh,
chi ph sa cha nh v chi ph hc tp
cao hn, vv Khng c nhm ln vi
khon khu tr

Tax settlement Quyt ton thu

/tks set.l.mnt/ Cng vic bt buc ca mt doanh nghip
sau mt thi gian thnh lp (thng thng
l sau 5 nm, cn doanh nghip ln th c
khi mt nm quyt ton thu mt ln). Mc
ch ca vic quyt ton thu l truy thu
thu TNDN, thu GTGT, thu TNCN ca
doanh nghip

Tax withholding Khu tr thu

/tks whld/ Vic t chc, c nhn tr thu nhp thc
hin tnh tr s thu phi np vo thu nhp
ca ngi np thu trc khi tr thu nhp

Tax year Nm thu

/tks j:/ Nm tnh thu

Tax-free incomes Thu nhp min thu

/tks fri nkm/ Cc thu nhp c Nh nc quy nh
min thu

40
02 PERSONAL INCOME
TAX

Tax-free interest Li tin gi c min thu

/tks fri ntrst/ L thu nhp t li khng phi chu thu thu
nhp lin bang. Li sut c min thu
c th l mt s nhm ln v n vn c th
b nh thu cp tiu bang hoc a
phng v cng c th phi chu thu ti
thiu thay th Ngoi ra, li nhun t cc
khon u t c min thu vn phi
chu thu, ch c li sut cho cc khon
u t ny c min thu

Temporary residence Tm tr
/temprri rezdns/ Ngi ang sinh sng, lm vic, lao ng,
hc tp ti mt a im thuc x, phng,
th trn nhng khng thuc trng hp
c ng k thng tr ti a phng
th trong thi hn 30 ngy, k t ngy
n phi ng k tm tr ti cng an x,
phng, th trn

Temporary residence card Th tm tr

/temprri rezdns kd/ Loi giy t do c quan qun l xut nhp
cnh c thm quyn thuc B Cng an cp
th tm tr. Cho ngi nc ngoi c
php c tr ti Vit Nam c thi hn t 01
nm n 03 nm v cao nht l 05 nm v
c gi tr thay th th thc

Terminate Kt thc
/t.m.net/

Territory Lnh th (t ai thuc ch quyn ca

/ter..tr.i/ mt nc)
Khu vc a l trong nh phn phi,
ngi nhn quyn hoc i din bn hng
c th bn hng ho hoc dch v ca
mnh

41
 02 PERSONAL INCOME
TAX

The cost price of rights to use land
/ kst pras v rts tu juz lnd t
Gi vn chuyn nhng quyn s dng
Gi chuyn nhng l gi thc t ghi trn
hp ng chuyn nhng ti thi im
chuyn nhng

Trademark Nhn hiu

/tredmk/ Tn hoc biu tng trn mt sn phm
cho thy n c thc hin bi mt
cng ty c th v n khng th c s
dng bi cc cng ty khc m khng c
php

Transfer contract Hp ng chuyn nhng

/trnsfr kn.trkt/ Ti liu chnh thc cho thy mt ngi
mua c phiu, bt ng sn,...v gi tr
thnh ch hp php

Underpaid tax Thu np thiu

/ndrped tks/ C nhn c tr c thu nhp t tin lng,
tin cng, t kinh doanh c trch nhim
khai quyt ton thu nu c s thu phi
np thm c th ngh hon thu hoc
b tr thu vo k khai thu tip theo

Unemployment S tht nghip

/nmplmnt/ S lng hoc phn trm ngi dn mt
quc gia hoc khu vc khng c vic lm

Vietnam securities depository Trung tm lu k chng khon

/vjetnm skjrtiz dpz..tr.i/ Lu k chng khon l hot ng nhn k
gi, bo qun an ton, chuyn giao v ghi
nhn s hu chng khon ca khc hng
trn h thng ti khon lu k chng
khon do Trung tm lu k chng khon
Vit Nam (VSD) qun l nhm m bo
cc quyn v li ch lin quan n chng
khon ca ngi s hu

42
02 PERSONAL INCOME
TAX

Voluntary pension fund Qu hu tr t nguyn

/vlntri penn fnd/ Qu hu tr t nguyn (gi tt l qu hu
tr) l chng trnh u t ti chnh di hn
do doanh nghip qun l qu hu tr cung
cp cho cc thnh vin tham gia qu b
sung thu nhp cho cc thnh vin tham gia
qu khi n tui ngh hu

Widows pension Tin cp dng qu ph, tin tut

/wd penn/

Withholding rate T l khu tr

/whld ret/

43
TOPIC 3
CORPORATE INCOME
TAX
03 CORPORATE INCOME
TAX

Accelerated depreciation Khu hao nhanh

/kselretd dpri.ie.n/ L vic phn b ca mt ti sn nh my
chi ph ca mt cch nhanh hn so vi
khu hao theo ng thng. So vi khu
hao theo ng thng, khu hao nhanh
s c ngha l (1) hn khu hao trong
nhng nm u i ca mt ti sn v (2)
tr i khu hao trong nhng nm cui ca
cuc i ca ti sn

Actual historical cost Nguyn gi thc

/k.tu.l hstr..kl kst/ L gi tr tin t danh ngha ca mt khon
mc kinh t

Adequate document chng t

/d..kwt dk.j.mnt/

Adjustment iu chnh
/dst.mnt/

Administrative violation Vi phm hnh chnh

/dmn..str.tv va.le.n/ Hnh vi c li do c nhn, t chc thc
hin, vi phm quy nh ca php lut v
qun l nh nc m khng phi l ti
phm v theo quy nh ca php lut phi
b x pht vi phm hnh chnh

Advance payment Tr tin trc

/dvns pe.mnt/ Tr trc, thanh ton c thc hin trn
ti khon, hoc trong mt d on v mt
ngha v hay khon n tim tng

45
 03 CORPORATE INCOME
TAX

Aid beneficiaries T chc nhn ti tr

/ed ben.f.r.iz/ T chc nhn tin ti tr t mt c nhn,
tp th, t chc khc

Air carriage Vn ti hng khng

/er kr.d/ Hnh thc vn chuyn ngi/hng ha
bng cc phng tin di chuyn trn
khng, m ch yu l cc loi my bay.
Vn ti hng khng thch hp s dng
vn chuyn hng ha quc t vi trng
lng nh nh chuyn fax nhanh, cc
bu phm c trng lng thp, nh
gn

Amortize Hao mn
/m.taz/ Hao mn TSC l s gim dn gi tr s
dng v gi tr ca TSC do tham gia
vo hot ng sn xut kinh doanh, do
bo mn ca tnhin, do tin b k
thut trong qu trnh hot ng ca
TSC

Annual rental Tin thu hng nm

/n.ju.l ren.t l/

Appurtenance Ti sn ph thuc
/p.tn.ns/

Aquatic products Sn phm thy hi sn

/kwtk prdkt/

Architectural objects Vt kin trc

/.ktek.tr.l b.dkt/ Bao gm cc cng trnh xy dng c bn
nh: nh ca, vt kin trc, hng ro,
cc cng trnh c s h tng nh ng
s, cu cng, ng st phc v cho
hch ton sn xut kinh doanh

46
03 CORPORATE INCOME
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Asset lease contract Hp ng thu ti sn

/s.et lis kn.trkt/ Ti liu chnh thc xc nh bn cho thu,
bn thu v ti sn hoc ti sn cho thu,
cc iu khon v thi hn thu v ph
(tin thu) v cc iu khon v iu kin
chi tit ca hp ng cho thu

Auction-winning price Gi trng u gi

/k.n - wn. pras/ u gi l mt qu trnh mua v bn bng
cch a ra mn hng cn u gi, ra gi
v sau bn mn hng cho ngi ra gi
cao nht. Do , gi trng u gi l s
tin cao nht m ngi tr gi tr cho vt

Authorized assessment Gim nh h

/.r.az ses.mnt/

Auxiliary material Vt liu ph

/zl.i..ri mt.ri.l/ L nhng th ch c tc ng ph tr
trong sn xut v ch to sn phm nhm
lm tng cht lng ca nguyn vt liu
chnh hoc tng cht lng ca sn phm
sn xut ra nh du nhn, h keo, thuc
nhum, thuc ty, thuc chng r r,
hng liu, x phng...

Bad receivables N phi thu kh i

/bd rsivblz/ N phi thu qu hn thanh ton ghi trong
hp ng kinh t, cc kh c vay n,
bn cam kt hp ng hoc cam kt n,
doanh nghip i nhiu ln nhng vn
cha thu c;
N phi thu cha n thi hn thanh ton
nhng khch n lm vo tnh trng ph
sn hoc ang lm th tc gii th, mt
tch, b trn

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 03 CORPORATE INCOME
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Biotechnology Cng ngh sinh hc

/ba..teknl..di/ Ngnh c xy dng da trn h thng
cc sinh vt sng hoc cc t chc sng
nhm sn xut v to ra cc sn phm
cng ngh da trn ngnh sinh hc, c
bit c ng dng rng ri trong nng
nghip, khoa hc thc phm, v dc
phm. Hip hi a dng v sinh hc ca
Lin Hip Quc a ra mt vi nh
ngha v cng ngh sinh hc

Brand use right Quyn s dng thng hiu

/brnd juz rat/ Thng hiu l khi nim trong ngi
tiu dng v sn phm vi du hiu ca
nh sn xut gn ln mt, ln bao b
hng ho nhm khng nh cht lng
v xut x sn phm. Thng hiu
thng gn lin vi quyn s hu ca
nh sn xut v thng c u quyn
cho ngi i din thng mi chnh
thc. Quyn s dng thng hiu quy
nh v vn s dng thng hiu nh
th no

Business advantages Li th kinh doanh

/bz.ns dvn.td/ Gi tr v hnh m cng ty c c t tn
tui, danh ting, vic lm n, bun bn
thnh cng ca mnh

Business lines Ngnh kinh doanh

/bz.ns lan/

Capital contribution schedule Tin gp vn

/kp..tl kn.trbju.n ed.ul/

Capital redemption Phn vn do mua li

/kp..tl rdemp.n/

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03 CORPORATE INCOME
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Ceremonies Khnh tit

/ser..m.ni/ (Mt b) cc hnh vi chnh thc, thng
c nh v truyn thng, biu din trong
cc dp x hi hay tn gio quan trng

Certified emission reductions Chng ch gim pht thi

/s.t.fad im.n /rdk.nz/ L mt loi n v pht thi (hoc cc
khon tn dng cc-bon) do Ban Pht trin
C ch Pht trin Sch (CDM) ban hnh
gim pht thi t c bi cc d n
CDM v c DOE (T chc Vn hnh
Ch nh) xc minh theo cc quy nh ca
Ngh nh th Kyoto

Chairman Ch tch
/te.mn/ Nhn vin cao cp nht trong hi ng
qun tr ca cng ty, l ngi ch tr cc
cuc hp ca hi ng qun tr, nhng c
th hoc khng c quyn hnh php thc
s ti cc cng ty nh hn, thng l
cng mt ngi gi chc v ch tch v
gim c iu hnh

Charity T thin
/tr..ti/ Mt hnh ng tr gip ngi yu th.
Hot ng t thin c th thng qua hnh
thc quyn gp, hin tng bng tin, vt
phm, thi gian hay l cu tr nhn o,
xa i gim ngho, chm sc sc khe
hay l nhng hnh ng tr gip tinh thn
nh an i. T thin c th l hnh ng
ca c nhn hay l mt tp th, cng
ng, thng qua cc t chc t thin

Civil servants Cng chc, vin chc Nh nc

/sv.l s.vnt/ Ngi lm vic cho cc t chc, dch v
cng

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 03 CORPORATE INCOME
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Co-insurance ng bo him
/k- n.rns/ 1. Loi chnh sch (nh bo him xe hi
hoc bo him y t) theo ngi
c bo him phi chu mt s tin
thit hi c nh trong trng hp yu
cu bi thng
2. Bo him c chia s gia hai hay
nhiu hng bo him truyn b
trch nhim tim n trong nhng ri ro
rt ln

Collective labor agreement Tha c lao ng tp th

/klek.tv le.br ri.mnt/ Vn bn tho thun gia tp th lao ng
v ngi s dng lao ng v cc iu
kin lao ng v s dng lao ng,
quyn li v ngha v ca hai bn trong
quan h lao ng

Commenced Bt u
/kmens/

Commercial law Lut Thng mi

/km.l l/ Quy tc php l (1) xc nh cc quyn
v ngha v ca cc bn tham gia vo
thng mi v thng mi, (2) quy nh
cc tranh chp pht sinh t cc giao dch
thng thng ca ngi mua v ngi
bn, v (3) gii quyt cc vn lin
quan n vic chuyn ch, ngn hng,
bo him, v.v

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Compensation Bi thng
/km.pense.n/
Completion S hon thnh
/kmpli.n/

Conferences Hi ngh
/kn.fr.ns/ Mt s kin, i khi ko di vi ngy,
c mt nhm cc cuc m phn v
mt ch c th, hoc mt cuc hp
trong c bit l vn kinh doanh
c tho lun chnh thc

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Consignee Ngi nhn hng k gi

/knsani/ Mt bn (thng l ngi mua) c t
tn bi ngi gi hng (thng l mt
ngi bn) trong chng t vn ti nh cc
bn c th t mt l hng s c giao
ti cng n. Ngi nhn hng c coi
l ch s hu ca l hng cho mc ch
ca vic np t khai hi quan, v tr
nhim v v thu. Quyn s hu chnh
thc ca l hng, tuy nhin, chuyn cho
ngi nhn hng ch sau khi thanh ton
cc ha n ca ngi bn y

Consignment contracts Hp ng i l
/knsan.mnt kn.trkt/ S tha thun gia cc bn, theo , mt
bn (bn i l) c s y quyn ca
bn kia (bn giao i l) cam kt nhn
danh bn giao i l thc hin mt hoc
nhiu giao dch theo s y quyn v v li
ch ca bn kia c nhn mt khon
tin th lao do cc bn tha thun v s
lng v thi hn thanh ton

Construction contract Hp ng xy dng

/knstrk.n kn.trkt/ Hp ng chnh thc cho vic xy dng,
thay i, hoc sa cha cc ta nh hoc
cng trnh (cu, p, c s, ng x,
bn cha ...) Hp ng xy dng khc vi
hp ng lp rp, ch to

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Consultancy service Dch v t vn

/knsl.tn.si s.vs/
L mt hoc mt s hot ng bao gm:
lp, nh gi bo co quy hoch, tng s
pht trin, kin trc; kho st, lp bo
co nghin cu tin kh thi, bo co
nghin cu kh thi, bo co nh gi tc
ng mi trng; kho st, lp thit k, d
ton; lp h s mi quan tm, h s mi
s tuyn, h s mi thu, h s yu cu;
nh gi h s quan tm, h s d s
tuyn, h s d thu, h s xut; thm
tra, thm nh; gim st; qun l d n; thu
xp ti chnh; kim ton, o to, chuyn
giao cng ngh; cc dch v t vn khc

Consultant Nh t vn
/knsl.tnt/ Ngi hiu bit nhiu v mt lnh vc c
th no v c thu a ra nhng
li khuyn v lnh vc cho ngi khc

Contract breach Vi phm hp ng

/kn.trkt brit/ La vic mt bn khng thc hin, thc
hin khng y hoc thc hin khng
ng ngha v theo tho thun gia cc
bn hoc theo quy nh ca php lut

Contract liquidation document Ti liu thanh l hp ng

/kn.trkt lkwden dk.j.mnt/

Conversion year Nm chuyn i

/knv.n jr/

Cooperation contracts Hp ng hp tc
/kp.re.n kn.trkt/

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Cooperative banks Ngn hng hp tc x

/kp.r..tv bks/ Ngn hng hp tc x ti Vit Nam c
thnh lp vo nm 2013 theo hnh thc
chuyn i. Ngn hng Hp tc x Vit
Nam ra i trn c s chuyn i t Qu
Tn dng Nhn dn Trung ng

Cooperative law Lut Hp tc x

/kp.r..tv l/ Lut ny quy nh vic thnh lp, t chc
v hot ng ca hp tc x, lin hip hp
tc x trong cc ngnh, lnh vc ca nn
kinh t

Corporate income tax Thu thu nhp doanh nghip

/'k:prit 'inkm tks/ Loi thu trc thu, thu trn kt qu hot
ng sn xut, kinh doanh cui cng ca
doanh nghip. i tng np thu TNDN
l tt c cc t chc, c nhn sn xut,
kinh doanh hng ha, dch v c thu nhp
u phi np thu TNDN

Credit guarantee Bo lnh tn dng

/kred.t r.nti/ S bo m thng c cung cp nh
l bin php khc phc c th i vi ch
n trong trng hp n ca h khng
c tr. Khi c c c ch bo lnh tn
dng, ch n c th c chnh sch bo
him tn dng c th b p nhng ri
ro t n xu di c ch qun l ri ro.
Bo lnh tn dng rt c ch trnh ni
s v vic n khng c thanh ton.
Trong trng hp khch hng v n hoc
ph sn, ch n c th yu cu s tin
tng ng t cng ty m cung cp bo
m tn dng cho h

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Cultivation Trng trt

/kl.tve.n/ Ngnh hc nghin cu v cc loi cy
trng v tt c yu t lm gia tng s pht
trin ca chng nh nh sng, nc, nhit
v dng cht, cng nh l nhng
iu kin ngn cn s pht trin ca cy
trng nh c di, bnh, cn trng...

Current regime Ch hin hnh

/kr.nt reim/

Cyclic pre-deducted expenses Cc chi ph trch trc theo chu k

/sklk pri- ddkt kspens/

Cyclic repair Sa cha c tnh chu k

/sa.kl.kl rper/

Deductible expenses Chi ph c tr

/ddk.t.bl kspens/ Doanh nghip c tr moi khoa n chi n u
p ng cc i u kin sau:
Khon chi thc t pht sinh lin quan
n hot ng sn xut, kinh doanh
ca doanh nghip;
Khon chi c ha n, chng t
hp php;
Khon chi nu c ha n mua hng
ha, dch v tng ln c gi tr t 20
triu ng tr ln (gi bao gm thu
GTGT) khi thanh ton phi c chng t
thanh ton khng dng tin mt

Deferred payment Tr chm

/dfd pe.mnt/ Mt s sp xp cho vay trong ngi
vay c php bt u thc hin thanh
ton ti mt s thi im nht nh trong
tng lai. Sp xp chi tr thu nhp hon
li thng c s dng trong ci t bn
l ni mt ngi mua v nhn hng bng
mt cam kt bt u thc hin thanh
ton vo mt ngy trong tng lai

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 03 CORPORATE INCOME
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Definite-term C thi hn
/def..nt - tm/

Depreciated amount Phn trch khu hao

/dpri.i.et mant/ Th hin bao nhiu khu hao c
loi tr t ti sn trong sut chu k k
ton

Derivative financial services Dch v ti chnh pht sinh

/drv..tv fann.l s.vs ste.n/

Detoxification S cai nghin

/ditk.s.fke.n/ Qu trnh loi b cc ha cht c hi ra
khi ci g

Development planning Quy hoch pht trin

/dvel.pmnt pln./

Discarded products Ph phm

/dskdid prd.kts/ Nhng sn phm hng, thng b loi b
v khng ng quy cch, phm cht
quy nh

Dissolution procedure Th tc gii th

/ds.lu.n prsi.dr/

Dividend tax Thu c tc

/dv..dend tks/ Thu thu nhp phi np khi tr c tc.
y cng chnh l mt loi hnh ca thu
thu nhp

Donation Quyn gp
/dne.n/ Mt th m c tng cho mt ngi
hoc mt t chc nh l t thin c
th gip h

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03 CORPORATE INCOME
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Double taxation avoidance agreement Hip nh trnh nh thu hai ln

/db.l tkse.nv.dnsri.mnt/ Mc ch k kt cc Hip nh trnh nh
thu hai ln nhm loi b vic nh thu
trng bng cch: (a) min, gim s thu
phi np ti Vit Nam cho cc i tng
c tr ca nc k kt hip nh; hoc
(b) khu tr s thu m i tng c tr
Vit Nam np ti nc k kt hip
nh vo s thu phi np ti Vit Nam

Duration Thi hn
/djre.n/

E-commerce Thng mi in t
/ikm.s/ Ngnh kinh doanh v vic mua v bn
hng ha, dch v qua mng Internet

Economic associations Lin kt kinh t

/i.knm.k s.sie.nz /

Economic zones Khu kinh t

/i.knm.k znz/ L khu vc c khng gian kinh t ring
bit vi mi trng u t v kinh doanh
c bit thun li cho cc nh u t, c
ranh gii a l xc nh, c thnh lp
theo iu kin, trnh t v th tc quy
nh

57
 03 CORPORATE INCOME
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Elaborated Xy dng
/ilb.r.t/ Thm thng tin hoc gii thch mt s th
va ni

Enclosed nh km
/nklzd/

Enterprise income tax finalization Quyt ton thu thu nhp doanh
/entpraz nkm tks fanlaze.n/ nghip

Enterprise law Lut Doanh nghip

/en.t.praz l/ Lut ny quy nh v vic thnh lp, t
chc qun l, t chc li, gii th v hot
ng c lin quan ca doanh nghip, bao
gm cng ty trch nhim hu hn, cng ty
c phn, cng ty hp danh v doanh
nghip t nhn; quy nh v nhm cng ty

Entitlement c hng
/nta.tl.mnt/ 1. Phn phi hoc thc hin mt c
quyn tuyt i hoc quyn hng li
v kinh t (nh tr cp tui gi, tr cp
x hi, tr cp tht nghip) theo hp
ng hoc lut php, t ng khi t
tiu chun
2. Yu cu bi thng hoc quyn bo v
bng cch tham chiu n mt u tin
hoc th tc c thit lp
3. n ca chnh ph dnh cho cc
thnh vin ca mt nhm c th
4. Cung cp hoc thanh ton tin mt
hoc c phiu thc t cho ngi nm
gi chng khon

Environmental protection tax Thu bo v mi trng

/nva.rnmen.tl prtek.n tks/ Loi thu gin thu, thu vo sn phm,
hng ha (sau y gi chung l hng ha)
khi s dng gy tc ng xu n mi
trng

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Ethnic minority Dn tc thiu s

/e.nk manr..ti/ Nhng dn tc c s dn t hn so vi
dn tc a s trn phm vi lnh th nc
Cng ha x hi ch ngha Vit Nam

Examination decisions Quyt nh kim tra

/zm.ne.n ds.n/

Exchange rate differences Chn lch t gi hi oi

/kstend ret df.r.nsiz/ Chnh lch pht sinh t vic trao i
thc t hoc quy i cng mt s lng
ngoi t sang n v tin t k ton theo
t gi hi oi khc nhau

Exchange rates T gi hi oi
/kstend rets/ T gi m ti mt ng tin ny s
c trao i cho mt ng tin khc. N
cng c coi l gi c ng tin ca
mt quc gia c biu hin bi mt tin
t khc

Excise tax Thu tiu th c bit

/ek.saz tks/ Loi thu c nh vo khi mua hng
c thc hin trn mt hng ha c th
(vd: xng). Thu tiu th c bit l mt
loi thu gin thu v n thng c
bao gm trong gi ca sn phm

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Exhibition Cuc trin lm

/ek.sb.n/ Vic t chc trng by vt phm tranh nh
hoc hng ha tp trung trong mt thi
gian v ti mt a im nht nh nhm
mc ch gii thiu qung b n mi
ngi trong x hi, cng ng

Expiry Ht hn s dng
/kspa.ri/

Exploitation Khai thc

/ek.splte.n/ S dng mt ci g c c mt li
th, li ch t n

Export credit Tn dng xut khu

/kspt kred.t / Khon tn dng ngi xut khu cp cho
ngi nhp khu (cn c coi l tn dng
trong thng mi) hoc khon vay trung
v di hn, dng ti tr cho cc d n
v cung cp vn cho hot ng xut khu
hng ha

Export duty Thu xut khu

/kspt du.ti/ Mt loi thu c nh vo cc mt
hng c gi ra ngoi khi mt quc gia

Export processing zone Khu ch xut

/kspt prses zn/ Khu cng nghip c bit ch dnh cho
vic sn xut, ch bin nhng sn phm
xut khu ra nc ngoi hoc dnh
cho cc loi doanh nghip hot ng trong
lnh vc dch v lin quan n hot ng
xut-nhp khu ti khu vc vi cc u
i v cc mc thu xut-nhp khu hay
cc u i v gi c thu mn mt bng
sn xut, thu thu nhp cng nh ct gim
ti thiu cc th tc hnh chnh

Extra fees Ph tri

/ek.str fi/

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Financed units n v ti tr
/fa.nnst ju.nts/ Mt c nhn, nhm ngi hoc mt t
chc m cung cp s h tr cho mt t
chc hay s kin no . S ti tr c th
l bng tin mt hoc hin vt cho bn ti
tr i ly quyn truy cp s khai thc
tim nng thng mi lin quan ti ti sn

Financial leasing Thu ti chnh

/fann.l lis/ Hot ng tn dng trung v di hn thng
qua vic cho thu my mc thit b,
phng tin vn chuyn v cc ng sn
khc trn c s hp ng cho thu ti
chnh gia Bn cho thu l cc cng ty
Cho thu ti chnh v Bn thu l khch
hng

Financial mechanism C ch ti chnh

/fann.l mek..n.zm/ Phng php hay ngun thng qua
ngun qu c lm sn, chng hn nh
cc khon vay ngn hng, pht hnh tri
phiu hay c phiu, d tr hoc tit kim,
doanh thu bn hng

Financial settlement Quyt ton

/fann.l set.l.mnt/

Financing S cp tin
/fnns, fnn-/ Hnh ng cung cp tin cho mt d n
no

Financing certification Chng nhn ti chnh

/fnns srt fken/

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Fiscal year Nm ti chnh

/fs.kl jr/ Nm ti chnh cn c gi l Ti kha.
Vit Nam, nm ti chnh c gi l
Nm ngn sch. M, nm ti chnh
cn c gi l Nm thu. FY l cc ch
vit tt ca cm t Fiscal Year hoc
Financial Year trong ting Anh, ngha l
nm ti chnh

Force majeure events Cc trng hp bt kh khng

/fs ma vnts/ Mt s kin khng mong i hoc bt
ng, nu xy ra, c th cung cp cho ch
s hu hoc nh thu, hoc c hai, mt
l do chnh ng tr hon d n, chm
dt cng vic, hoc hu b hp ng m
khng b pht. Mt khon bt kh khng
trong mt hp ng xy dng c gng
xc nh nhng s kin . Nhng s
kin nh vy c th l: thin tai, cc iu
lut bt ng ca chnh ph, nhng ri
lon dn s,

Free presentation Chi cho (khch hng)

/fri preznte.n/

Funding S cp ph
/fn.d/ Cung cp cc ngun ti chnh h tr
cho mt nhu cu, chng trnh hoc mt
d n. Nhn chung, thut ng ny c
s dng khi mt cng ty p ng c
nhu cu tin mt d tr ni b v thut
ng ti chnh c s dng khi nhu cu
c b p t bn ngoi hoc vay tin

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General education Gio dc ph thng

/den.r.l ed.uke.n/ Chng trnh gio dc ginh cho la tui
t 6 n 18 tui. Cp hc ny cung cp
nhng kin thc ph thng, c bn ban
u gip tui tr c th tip tc hc ngh
hoc hc ln v cng c th i vo cuc
sng t nui sng mnh v cng hin cho
x hi

Going bankrupt Ph sn
/. b.krpt/ Tnh trng ca doanh nghip, hp tc x
mt kh nng thanh ton v b Ta n
nhn dn ra quyt nh tuyn b ph sn

Governments Decree Ngh nh

/v.n.mnts dkri/ Loi vn bn thuc h thng vn bn quy
phm php lut Vit Nam. Theo , Ngh
nh l vn bn do chnh ph ban hnh
dng hng dn lut hoc quy nh
nhng vic pht sinh m cha c lut
hoc php lnh no iu chnh. Chnh ph
ban hnh ngh nh quy nh nhng
quyn li v ngha v ca ngi dn theo
Hin php v Lut do Quc hi ban hnh

Grade-I urban centers th loi I

/fst red .bn sen.trs/ th trc thuc Trung ng c chc
nng l trung tm kinh t, vn ha, khoa
hc k thut, hnh chnh, gio dc o
to, du lch, dch v, u mi giao thng,
giao lu trong nc v quc t, c vai tr
thc y s pht trin kinh t - x hi ca
mt vng lnh th lin tnh hoc ca c
nc.
th trc thuc tnh c chc nng l
trung tm kinh t, vn ha, khoa hc k
thut, hnh chnh, gio dc o to, du
lch, dch v, u mi giao thng, giao lu
trong nc, c vai tr thc y s pht
trin kinh t - x hi ca mt hoc mt s
vng lnh th lin tnh

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Guest reception Tip tn

/est rsep.n/ Mt ngi lm vic nhng ni nh
khch sn, vn phng, hoc bnh vin,
ngi cho n v gip du khch hoc tr
li in thoi

Handed-over Bn giao
/hnd .vr/ Giao li cho ngi thay mnh nhim v
cng c, s sch, tin nong

Handicrafts Hng th cng

/hn.d.krft/ Mt hot ng c tay ngh, trong mt
ci g c lm theo cch truyn thng
bng tay ch khng phi l sn xut bng
my mc trong nh my, hoc mt vt th
c thc hin bi mt hot ng nh
vy

Handling X l
/hnd.l/ S phi hp v lng ghp cc hot ng
nh m, ng gi li, ng gi v chuyn
ng ca vt liu hoc hng ha trn mt
khong cch ngn

Head office Tr s chnh

/hed f.s/ Mt vn phng m ban gim c v
ban qun tr lm vic v gp g

Health funding Ti tr y t
/hel fn.d/ Ti tr cho y t gm: ti tr cho cc c s
y t c thnh lp theo quy nh php
lut v y t m khon ti tr ny khng
phi l gp vn, mua c phn trong cc
bnh vin, trung tm y t ; ti tr thit b
y t, dng c y t, thuc cha bnh; ti tr
cho cc hot ng thng xuyn ca
bnh vin, trung tm y t; chi ti tr bng
tin cho ngi b bnh thng qua mt c

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quan, t chc c chc nng huy ng ti

tr theo quy nh ca php lut
Higher education Gio dc i hc
/ha.r ed.uke.n/ L giai on gio dc thng din ra
cc trng i hc, vin i hc, i hc,
trng cao ng, hc vin, v vin cng
ngh. Gio dc i hc ni chung bao
gm cc bc sau trung hc nh cao ng,
i hc, v sau i hc v gm c mt s
c s gio dc bc i hc hay cao ng
nh cc trng hun ngh v trng kinh
doanh c trao vn bng hc thut hay cp
chng ch chuyn nghip

Hi-tech zones Khu cng ngh cao

/hatek znz/ Khu kinh t - k thut a chc nng, c
ranh gii xc nh, do Th tng Chnh
ph quyt nh thnh lp, nhm nghin
cu - pht trin v ng dng cng ngh
cao, m to doanh nghip cng ngh
cao, o to nhn lc cng ngh cao v
sn xut, kinh doanh sn phm cng ngh
cao

Houses of gratitude Nh tnh thng

/hasiz v rt..tud/ L nhng cn nh c xy ct t
ngun ca cc hot ng t thin ca
cng ng hay quyn gp cachnh quyn
hoc cc t chc on th xy ct
nhng ngi nh dnh cho nhng
ngi c hon cnh kinh t, gia nh kh
khn (thng l ngi cao tui khng cn
c th lm vic kim tin tr tin
thu nh, hoc nhng ngi gi c, neo
n khng ni nng ta) gii quyt
vn ch ca h trong mt cng ng
c th

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Housing Law Lut nh

/ha.z l/ Lut ny quy nh v s hu, pht trin,
qun l, s dng nh ; giao dch v nh
; qun l nh nc v nh ti Vit
Nam. i vi giao dch mua bn, cho thu,
cho thu mua nh thng mi ca cc
doanh nghip, hp tc x kinh doanh bt
ng sn th thc hin theo quy nh ca
php lut v kinh doanh bt ng sn

Husbandry Chn nui

/hz.bn.dri/ Mt ngnh quan trng ca nng nghip
hin i, nui ln vt nui sn xut
nhng sn phm nh: thc phm, lng,
v sc lao ng. Sn phm t chn nui
nhm cung cp li nhun v phc v cho
i sng sinh hot ca con ngi. Chn
nui xut hin lu i trong nhiu nn vn
ha k t khi loi ngi chuyn i t li
sng sn bn hi lm sang nh canh
nh c

Hybridization S lai ging

/ha.br.daze.n/ Qu trnh nhn ging ng vt hoc thc
vt ca cc loi hoc ging khc nhau
to ra ging lai

Implemented wage fund Qu tin lng thc hin

/m.pl.ment wed fnd/ Tng s tin lng thc t chi tr ca
nm quyt ton n thi hn cui cng
np h s quyt ton theo quy nh
(khng bao gm s tin trch lp qu d
phng tin lng ca nm trc chi trong
nm quyt ton thu)

Import duty Thu nhp khu

/mpt du.ti/ Mt loi thu nh vo nhng mt hng
nhp khu vo mt nc

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Imported goods Hng ha nhp khu

/mptid dz/ Hng ha c sn xut t mt nc
khc v nhp qua ca khu vit nam, c
xut x t nc ngoi

Improper purpose Khng ng mc ch

/mprp.r p.ps/

Inclusion Bao gm
/nklu.n/ Hnh ng bao gm mt ai hoc mt
ci g nh mt phn ca mt nhm,
danh sch, vv, hoc mt ngi hoc vt
c bao gm

Indemnities Bi hon
/ndem.n.ti/ Cam kt c b p cho (hoc
cung cp bo v chng li) chn thng,
mt mt, hnh pht pht sinh, hoc t mt
trch nhim hu ng. Mt cng ty vn
chuyn, v d, s yu cu bi thng ca
ngn hng cho pht hnh mt l hng cho
ngi nhn hng b mt gc vn
chuyn ti liu. Cc ngn hng ln lt s
yu cu ngi nhn hng phi k mt
phn bi thng trc khi pht hnh bi
thng ca mnh cho cc cng ty vn ti.
Bng cch ny, ngi nhn hng c
pht hnh hng hon thnh mt giao
dch, v c cc cng ty vn chuyn v cc
ngn hng l bo v trong trng hp mt
s tranh chp pht sinh t giao dch

Independent-accounting insurer Bo him hch ton c lp

/n.dpen.dnt-kan.t n.rr/ Hch ton c lp l mi nghip v pht
sinh ti chi nhnh c ghi s k ton ti
ti n v, t k khai v quyt ton thu,
chi nhnh ny c con du, m s thu

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Industrial park Khu cng nghip

/nds.tri.l pk/ Khu vc c thit k v khoanh vng
sn xut v cc hot ng kinh doanh
lin quan

Information technology parks Khu cng ngh thng tin tp trung

/n.fme.n teknl..di pks/
Khu tp trung cc hot ng nghin cu -
pht trin, o to, sn xut v kinh
doanh sn phm, dch v cng ngh
thng tin, cung cp h tng, cung ng
dch v cng ngh thng tin cho cc t
chc, doanh nghip v cc hot ng
khc lin quan n cng ngh thng tin

Initial loan Khon vay ban u

/n.l ln/

Initial registered investment capital Vn u t ng k ln u

/nl redstd nvest.mnt kp..tl/

Innovations and improvements Sng kin v ci tin

/n.ve.n nd mpruv.mnt/

Insurance business Kinh doanh bo him

/n.rns bz.ns/ 1. Hot ng ca doanh nghip bo him
nhm mc ch sinh li, theo
doanh nghip bo him chp nhn ri
ro ca ngi c bo him, trn c
s bn mua bo him ng ph bo
him doanh nghip bo him tr
tin bo him cho ngi th hng
hoc bi thng cho ngi c bo
him khi xy ra s kin bo him

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Insurance business law Lut Kinh doanh bo him

/n.rns bz.ns l/ Lut ny iu chnh t chc v hot ng
kinh doanh bo him, xc nhquyn v
ngha v ca t chc, c nhn tham gia
bo him
Lut ny khng p dng i vi bo him
x hi, bo him y t, bo him tingi v
cc loi bo him khc do Nh nc thc
hin khng mang tnh kinh doanh

Internal- accounting K ton ni b

/nt.nl-kan.t/ K ton ni b trong doanh nghip l tp
hp tt c cc pht sinh thc t, t nhng
pht sinh khng c ha n chng t, qua
ly cn c xc nh li l thc t ca
Doanh nghip

Internal consumption Tiu dng ni b

/nt.nl knsmp.n/ Sn phm, hng ho, dch v c c s
kinh doanh xut hoc cung ng s
dng cho tiu dng, phc v hot ng
kinh doanh (tiu dng ni b)
lun chuyn hng ha ni b nh xut
hng ho chuyn kho ni b, xut vt
t, bn thnh phm tip tc qu trnh
sn xut trong mt c s sn xut, kinh
doanh

Investment fund management Qun l qu u t

/nvest.mnt fnd mn.d.mnt/

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Investment law Lut u t

/nvest.mnt l/ L tng hp cc quy phm php lut iu
chnh cc qun h x hi pht sinh trong
qu trnh t chc v thc hin u t kinh
doanh bao gm a ra cc th tc ng
k u t, cc hnh thc u t v tt c
cc quy phm khc v hot ng u t.
Da vo y c th thy lut u t iu
chnh mi quan h gia Nh nc vi nh
u t trong qun l hot ng u t;
quan h gia cc nh u t vi nhau;
quan h gia nh u t v ngi qun l
c s kinh doanh vi cc ch th khc

Investment portfolio management Qun l danh mc u t

/nvest.mnt ptf.li.mn.d.mnt/

Investment-licensing agency C quan cp Giy chng nhn u t

/nvest.mnt - lasns e.dn.si/

Issuance of fund certificates Pht hnh chng ch qu

/uns v fnd stf..kt/

Issuance of stock Pht hnh c phiu

/uns v stk/ Vic cho bn c phiu ca cng ty c
phn trn th trng s cp

Judgment enforcement S thi hnh n

/dd.mnt nfsmnt/ Khi cc c nhn, t chc pht sinh tranh
chp v yu cu Ta n gii quyt, phn
quyt ca Ta n ch l kt qu v mt
php l. bo v quyn li ca mnh
trn thc t, bn thng kin phi yu cu
c quan thi hnh n t chc thi hnh bn
n, quyt nh ca Ta n. Vic t chc
thi hnh bn n, quyt nh ca Ta n
c gi l thi hnh n

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Late tax payment interests and Ph khi np chm tin thu

penalties Khi doanh nghip, c nhn khng np
/let tks pe.mnt n.trsts/ hoc thiu tin thu cho c quan Nh
nc trc ngy quy nh, doanh nghip,
c nhn s phi chu mt khon tin
pht theo Lut

Law Amending and Supplementing Lut sa i v b sung

/l mend nd sp.l.mnt/ Lut ny quy nh v vic sa i v b
sung mt s iu ca cc lut nh lut
Du kh, lut u t, lut Doanh nghip...

Law on Credit Institutions Lut Cc t chc tn dng

/l n kred.t n.sttu.n/ Lut ny quy nh v vic thnh lp, t
chc, hot ng, kim sot c bit, t
chc li, gii th t chc tn dng; vic
thnh lp, t chc, hot ng ca chi
nhnh ngn hng nc ngoi, vn phng
i din ca t chc tn dng nc ngoi,
t chc nc ngoi khc c hot ng
ngn hng

Law on High Technologies Lut cng ngh cao

/l n ha teknl..diz/ Cng ngh cao l cng ngh c cht
lng cao v nghin cu khoa hc v
pht trin cng ngh; c tch hp t
thnh tu khoa hc v cng ngh hin i;
to ra sn phm c cht lng, tnh nng
vt tri, gi tr gia tng cao, thn thin
vi mi trng; c vai tr quan trng i
vi vic hnh thnh ngnh sn xut, dch
v mi hoc hin i ha ngnh sn xut,
dch v hin c. Lut cng ngh cao do
nh nc ban hnh nu ra nhng chnh
sch quy nh v cng ngh cao

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Law on Publication Lut Xut bn

/l n pb.lke.n/ Lut ny quy nh v t chc v hot ng
xut bn; quyn v ngha v ca c quan,
t chc, c nhn tham gia hot ng xut
bn

Lease-purchase Thu-mua
/lis-p.ts/

Legal representatives Ngi i din theo php lut

/li.l k.res.mn/ Ngi m cng ty ng k vi v tr l
ngi i din theo php lut ng tn
trong Giy ng k kinh doanh (thng l
Gim c) c php lut hoc c quan
nh nc c thm quyn cp php, i
din cho mt c nhn hay t chc no
thc hin cc giao dch hay hnh vi dn
s, ...

Liquidate Thanh l
/lk.w.det/ Khi mt doanh nghip gii th hoc gp
kh khan v ti chnh, ti sn ca n c
th c bn tr cc khon n ca n

Liquidation of assets Thanh l ti sn

/lkwden v s.ets/ Vic bn ti sn huy ng tin mt.
Trong hu ht cc trng hp, tin mt
c dng tr n. C doanh nghip ln
c nhn u c th thanh l ti sn ca
h, bao gm bt ng sn, xe t, thit
b, nguyn vt liu v u t. Bi v tin
mt l ti sn c tnh thanh khon cao
nht, khng cn phi thanh l n thanh
ton cho ch n. Tuy nhin, tt c cc ti
sn phi tin mt c th c chuyn i
thnh tin mt cho mc ch tr n hoc
mua hng. Vic thanh l c th xy ra bt
k tnh cht ca ti sn hay danh tnh ca
ngi mua

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Listed securities
/lstid skjrtiz/
Loan provision contracts
/ln prv.n kn.trkts/ Hp ng tn dng chnh l hp ng cho
Local administration
/l.kl dmn.stre.n/ Mt t chc hnh chnh c t cch php
Loss-carry forward duration
/ls-kr.i f.wd djre.n/
Chng khon nim yt
L mt cng c ti chnh c giao dch
thng qua trao i, nh l NYSE hoc
Nasdaq. Khi mt cng ty t nhn quyt
nh ra cng chng v pht hnh c phiu,
n s cn chn mt cuc trao i thc
hin nim yt. lm c iu ny, n
phi p ng cc yu cu v nim yt ca
hi oi v phi tr c khon ph ng k
v l ph nim yt hng nm. Cc yu cu
v chng khon khc nhau theo trao i
v bao gm vn ch s hu ca c ng
ti thiu, gi c phiu ti thiu v s c
ng ti thiu. S giao dch c yu cu
nim yt m bo rng ch nhng
chng khon c cht lng cao c
giao dch v duy tr danh ting ca cc nh
u t
Hp ng cho vay
vay, theo ngn hng l bn cho vay
giao cho bn vay mt khon tin s
dng vo mc ch xc nh trong mt thi
hn nht nh theo tho thun vi nguyn
tc c hon tr c gc v li
Chnh quyn a phng
nhn c hin php v php lut cng
nhn s tn ti v mc ch qun l mt
khu vc nm trong mtquc gia. Cc cn
b chnh quyn a phng l dn a
phng. Cc chnh quyn a phng c
th bu cc quan chc, ban hnh thu v
lm nhiu vic khc
Trong thi hn chuyn l
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Losses carried forward Cc khon l c kt chuyn

/ls kr.i f.wd/

Lump-sum payment Tr tin mt ln

/lmp sm pe.mnt/ Thanh ton mt ln cho cc gi tr ca mt
ti sn nh mt nin kim hoc mt xe khc
ngh hu. Tr tin mt ln thng c
thc hin thay cho ph phn b trong mt
khong thi gian nh k. Gi tr ca tr
tin mt ln ni chung l t hn tng ca
tt c cc khon thanh ton m bn nu
khng nhn c, v bn tr tin thanh
ton tin mt ln c yu cu cung cp
thm kinh ph ln pha trc so vi n nu
khng s c yu cu

Management board Ban qun l

/mn.d.mnt bd/ Nhm cc nh qun l cao cp ph trch
v kim sot mt cng ty hoc t chc
nhm cc nh qun l cao cp ph trch
v kim sot mt cng ty hoc t chc

Mass organizations Cc t chc qun chng

/ms r.n.ze.nz/ Cc t chc t nguyn tp hp ng o
nhng ngi cng ngnh ngh, gii, cng
s thch v cc hot ng da trn nhng
nguyn tc chung, l: tnh x hi -
chnh tr, tnh t nguyn, cng ng ngh
nghip, cng s thch v gii tnh khng
v li v tnh thi i

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Micro-finance institutions
/ma.kr - fa.nns n.sttu.nz/ T chc cung cp dch v ti chnh cho
Mineral exploration
/mn.r.l ek.splre.n/
Minerals
/mn.r.l/
Mission trip assignment papers
/m.n trp san.mnt peprz/
T chc ti chnh vi m
nhng ngi c thu nhp thp. Hu ht
cc t chc ti chnh vi m u cho vay tn
dng vi m v ch nhn gi nhng khon
tit kim rt nh t ngi vay ch khng
phi t cng chng. Trong ngnh ti chnh
vi m, thut ng ny dng ch cc t
chc c thnh lp cung cp cc dch
v ti chnh vi m, v d: cc t chc phi
chnh ph (NGO), lin minh tn dng, hp
tc x tn dng, ngn hng thng mi t
nhn, cc t chc ti chnh phi ngn hng
v mt b phn no ca ngn hng nh
nc
Thm d khong sn
L giai on c lp trong qu trnh nghin
cu tun t cu trc a cht ca lng t.
N c bt u t thi im lm sng t
cc tch t khong sn trong gii hn cc
khu vc cc b (m) ca v tri t v
c hon thnh sau khi kt thc cng tc
khai thc m
Khong sn
L thnh to khong vt ca lp v Tri
t, m thnh phn ha hc v cc tnh
cht vt l ca chng cho php s dng
chng c hiu qu v li ch trong lnh vc
sn xut ra ca ci vt cht ca nn kinh
t quc dn
Giy iu ng i cng tc
Mu giy ngh c i cng tc do khoa,
phng...ca t chc, doanh nghip yu
cu mt c nhn ang cng tc ti n v
i thc hin cng tc ti mt n v khc
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Money transfer
/mn.i n trnsfr/
Mortgaged loan security
/mdd ln skjrti/
Multi-level marketing companies
/ml.ti-lev.l m.k.t km.p.niz/
Multi-level sales agents
/mlti-lv()l sels ed()nts/
Natural biochemical process
/nt.r.l ba.kem..kl pr.ses/
Non- cash paymen
t/nn-k pe.mnt/
Non-business unit
/nn-bz.ns ju.nt/
Non-deductible expense
/nn-ddk.t.bl kspens/
76
Chuyn tin
Hnh ng chuyn tin t ni ny sang
ni khc
Vay c th chp
Cng ty tip th a cp
L phng thc marketing sn phm kinh
doanh/ bn hng trc tip n tay ngi
tiu dng, h c th trc tip n mua
hng ti cng ty (hoc qua mt nh phn
phi duy nht) m khng phi thng qua
cc i l hay ca hng bn l
i l bn hng a cp
Qu trnh sinh ha t nhin
Thanh ton khng dng tin mt
Phng thc thanh ton cho hng ho v
dch v khng lin quan n vic trao i
tin mt. V d v cc cng c thanh ton
khng phi bng tin mt bao gm sc v
th tn dng
n v s nghip
L cc c quan tha hnh, hng lng
ngn sch nh nc, khng c chc nng
kinh doanh. Cn b ca n v do nh
nc tuyn dng hay b nhim
Khon chi khng c tr
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Norms nh mc
/nm/ Mt tiu chun c chp nhn hoc
cch hnh x hoc lm nhng iu m
hu ht mi ngi ng vi

Offshore-investing u t nc ngoi
/fr - nvest/ S dch chuyn ti sn nh vn, cng
ngh, k nng qun l t nc ny sang
nc khc kinh doanh nhm thu li
nhun cao trn phm vi ton cu. C 2 loi
u t l u t trc tip v u t gin
tip ra nc ngoi

Omitted income Thu nhp b b st

/mtid n.km/

Overtime allowance Ph cp lm thm gi

/.v.tam la.ns/

Paid in advance Tr trc

/ped n dvns/ Trng thi mt c nhn hay t chc tr
tin trc (t cc) cho hng ha, dch v
m h s dng

Payable enterprise income tax Thu TNDN phi np

/pe..blen.t.prazn.km tks/ Thu thu nhp doanh nghip phi np
c xc nh theo cng thc sau:
Thu TNDN phi np = (Thu nhp tnh
thu - Phn trch lp qu KH&CN (nu c))
x Thu sut thu TNDN

Peoples committee y ban Nhn dn

/pip()ls kmt.i/ L mt c quan hnh chnh nh nc ca
h thng hnh chnh Cng ha X hi ch
ngha Vit Nam. y l c quan thc thi
php lut ti cc cp: tnh, huyn, x. Cc
chc danh ca y ban nhn dn c Hi
ng nhn dn cp tng ng bu ra v
c nhim k trng vi nhim k ca Hi
ng nhn dn

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Periodic maintenance Bo dng nh k

/p.rid.k men.tn.ns/ Cc hot ng ng k c thc hin
thng xuyn (theo lch trnh c xc
nh trc) duy tr iu kin hoc tnh
trng hot ng ca ta nh, thit b, my
mc, nh my hoc h thng

Periodic overhaul Sa cha ln nh k

/p.rid.k .v.hl/ Quy trnh phc hi mt thit b, my mc,
hay h thng. i tu bao gm (1) tho g
mt phn hoc ton b cc mt hng, (2)
kim tra pht hin cc h hng, khim
khuyt, hoc cc b phn b mn, (3) sa
cha hoc thay th cc b phn , v (4)
hp li, kim tra v th nghim ng
trc khi tr li hng vi mc hot ng
y ca n

Permanent establishments C s thng tr

/p.m.nnt stb.l.mnt/ a im kinh doanh c nh ca mt cng
ty nc ngoi, chng hn nh c quan
hnh chnh, nh my, phn xng, nhng
khng nht thit l vn phng kinh doanh
hoc cc phng tin lu tr. Theo hu
ht cc hip c thu hai ln, thu nhp
ca mt cng ty b nh thu ti nc m
n c c s thng tr ch khi hot ng
ca n lin tc v lu di

Petroleum law Lut Du kh

/ptr.li.m l/ Lut ny quy nh v hot ng tm kim
thm d v khai thc du kh trong phm
vi lnh th, vng c quyn kinh t v
thm lc a ca nc Cng ho x hi
ch ngha Vit Nam

Prevail Chim u th
/prvel/ C c quyn kim sot hoc c sc
nh hng nht nh

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Proceeds Tin thu c

/pr.sidz/ Lng tin m bn nhn c t mt s
kin hoc hot ng c th no hoc
khi m th g ca bn c bn i

Product showroom Phng trng by sn phm

/prd.kt .rum/ Phng c s dng trng by cc
sn phm ca cng ty

Professional risk provisions D phng ri ro ngh nghip

/prfe.n.l rsk prv.n/

Propagation S nhn ging

/prp.e.n/ Hnh ng to ra cy trng mi t cy b
m

Provincial-level Cp tnh
/prvn.l lev.l/

Provisions for inventory price decrease D phng gim gi hng tn kho

/prv.n fr n.vn.tr.i pras dkris/ Khon d phng khi c s suy gim ca
gi tr thun c th thc hin c so vi
gi gc ca hng tn kho

Provisions for warranty of construction Cc iu khon bo hnh cng trnh

works xy dng
/prv.nz fr wr.n.ti v knstrk.n C 7 iu khon trong vic bo hnh cng
wks/ trnh xy dng. Cc iu khon ni n
i tng thi cng xy dng cng trnh
(nh thu), thi gian bo hnh, mt s
cng trnh c bit c th, trch nhim ca
cc bn, mc tin bo hnh i vi tng
loi cng trnh

Reasonable expenses Chi ph hp l

/ri.zn..bl kspens/ Chi ph thc chi v c cc chng t chng
minh vic chi phc v cho DN. Chng
t y l cc ho n (l HD tht v trn
HD phi th hin y cc thng tin),
phiu thu, phiu chi, ...

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Recoverable assets Ti sn c th thu hi c

/rkvrbl s.et/

Recoverable tax Thu thu hi c

/rkvrbl tks / Thu c th thu hi c bng cch khu
tr thu

Recovered bad debts Thu hi cc khon n xu

/rkv.rd bd dets/ N xu hay n kh i l cc khon n
di chun, c th qu hn v b nghi ng
v kh nng tr n ln kh nng thu hi
vn ca ch n, iu ny thng xy ra
khi cc con n tuyn b ph sn hoc
tu tn ti sn. N xu gm cc khon
n qu hn tr li v/hoc gc trn
thng qu ba thng cn c vo kh nng
tr n ca khch hng hch ton cc
khon vay vo cc nhm thch hp. Vy
thu hi n xu chnh l thu li nhng
khon tin hoc ti sn m ta lit k
vo loi n xu

Registered charter capital Phn vn iu l

/red..std t.tr kp..tl/ Phn vn c ng k trong Giy chng
nhn ng k kinh doanh

Remedy Bin php khc phc

/rem..di/ Cch gii quyt hoc ci thin mt tnh
hung kh khn hoc khng tt

Representatives Ngi i din

/rep.rzen.t.tv/ C nhn c y quyn hnh ng thay
mt cho mt t chc, doanh nghip i
din cho t chc thc hin cc quyn,
ngha v v chu trch nghim trc php
lut cho hnh vi ca mnh

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Resettlement Ti nh c
/riset.l.mnt / Ti nh c bao hm c vic thc hin
chnh sch bi thng thit hi khi thu hi
t
Ti nh c theo ngha hp l qu trnh di
chuyn ngi dn n ni mi

Residual book value Gi tr cn li

/rzd.u.l bk vl.ju/ L gi tr ti sn c nh c c tnh
hoc ghi nhn ti cui thi gian s dng
ca n

Reward regulation Quy ch thng

/rwd re.jle.n/ L vn bn do doanh nghip lp quy nh
v cc vn lin quan n tin thng,
qua xc nh c cch tinhd thng,
hnh thc, thi hn cho ngi lao ng
lm vic ti doanh nghip

Sale of scraps Bn ph liu

/sel v skrps/ Bn cc ph phm khng phi l thnh
phm tiu chun ca cng ty

Sanctioned B x pht
/sk.nd/

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Science and technology fund Qu khoa hc v cng ngh

/sa.ns nd teknl..di fnd/ Qu c s dng cho cc hot ng
sau:
Th nht, Qu dng chi cho vic
thc hin cc nhim v khoa hc v
cng ngh cp quc gia, cp b, cp
tnh v ca doanh nghip. Ring phn
chi ti doanh nghip phi c thc
hin c thc hin theo Quy ch khoa
hc v cng ngh ca doanh nghip
Th hai, Qu dng h tr pht trin
KHCN ca doanh nghip nh: trang b
c s vt cht k thut cho KHCN; mua
quyn s dng, quyn s hu, b quyt
cng ngh; mua my mc, thit b c
km theo cc i tng chuyn giao
cng ngh; tr tin cng, chi thu
chuyn gia hoc hp ng vi t chc
khoa hc v cng ngh thc hin
cc hot ng KHCN ca doanh
nghip; chi cho cc hot ng sng
kin; chi cho nh gi, th nghim,
kim chun; chi ph qung b, thng
mi ha sn phm mi, cng ngh mi;
ng k quyn s hu tr tu
Th ba, Qu c s dng chi cho
o to nhn lc khoa hc v cng
ngh ca doanh nghip
Th t, Qu cng c s dng cho
cc hot ng hp tc v khoa hc v
cng ngh ca Doanh nghip nh hot
ng kho st, tm kim i tc, nhu
cu cng ngh trong nc v ngoi
nc; cc nhim v hp tc nghin
cu chung theo lnh vc khoa hc v
cng ngh c nh nc khuyn
khch, u tin

Securities dealing T kinh doanh chng khon

/skjrtiz dil/

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03 CORPORATE INCOME
TAX
Securities depository
/skjrtiz dpz..tr.i/
Securities invesment entrustment
/skjrtiz inves(t)mnt ntrstmnt /
Securities issuance underwriting
/skjrtiz uns ndrat/
Securities law
/skjrtiz l/
Service provision invoice
/s.vs prv.n n.vs/ Hot ng thng mi, theo mt bn
Share-auctioning organization
/er-k.n r.n.ze.n/
Lu k chng khon
Hot ng nhn k gi, bo qun an ton,
chuyn giao v ghi nhn s hu chng
khon ca khc hng trn h thng ti
khon lu k chng khon do trung tm
lu k chng khon vit nam (vsd) qun
l nhm m bo cc quyn v li ch lin
quan n chng khon ca ngi s hu
y thc u t chng khon
Hnh thc hp tc gia nh u t v nh
qun l y thc, khi nh u t s y
quyn giao dch chng khon hon ton
cho nh qun l. Nh qun l c trch
nhim a ra cc quyt nh u t v
qun l danh mc u t ca khch hng
sao cho an ton v hiu qu nht. V phn
chia s li nhun v ri ro s ty thuc vo
hp ng ban u gia 2 bn
Bo lnh pht hnh chng khon
Lut Chng khon
Php lut iu chnh vn , bn v
chuyn nhng c phiu, tri phiu v cc
loi chng khon khc
Ha n cung ng dch v
c ngha v thc hin dch v cho mt bn
khc v nhn thanh ton; bn s dng
dch v c ngha v thanh ton cho bn
cung ng dch v v s dng dch v theo
tha thun
T chc thc hin u gi c phn
83
 03 CORPORATE INCOME
TAX

Social houses Nh x hi
/s.l has/ L mt loi hnh nh thuc s hu ca
c quan nh nc (c th trung ng
hoc a phng) hoc cc loi hnh nh
c s hu v qun l bi nh nc,
cc t chc phi li nhun c xy dng
vi mc ch cung cp nh gi r cho
mt s i tng c u tin trong x
hi nh cng chc ca nh nc cha c
nh n nh, ngi c thu nhp thp...
V c cho thu hoc cho vi gi r
so vi gi th trng

Social organizations Cc t chc x hi

/s.l r.n.ze.nz/ Khun mu ca cc mi quan h gia cc
c nhn v cc nhm x hi, c th c
hiu theo ngha rng hoc hp. Theo
ngha rng, t chc x hi ch bt k t
chc no trong x hi. Theo ngha hp, th
t chc x hi chnh l mt tiu h thng
x hi trong mt t chc x hi no

Social Policy Bank Ngn hng chnh sch x hi

/s.l pl..si bk/ Ngn hng quc doanh c thnh lp
theo Quyt nh 131/2002/Q-ttg ngy 4
thng 10 nm 2002 ca Th tng Chnh
ph Vit Nam trn c s t chc li Ngn
hng Phc v Ngi ngho thuc Ngn
hng Nng nghip v Pht trin Nng
thn Vit Nam. Vic xy dng Ngn hng
Chnh sch x hi l iu kin m rng
thm cc i tng phc v l h ngho,
hc sinh, sinh vin c hon cnh kh
khn, cc i tng chnh sch cn vay
vn gii quyt vic lm, i lao ng c
thi hn nc ngoi v cc t chc kinh
t, c nhn h sn xut, kinh doanh thuc
cc x c bit kh khn, min ni, vng
su, vng xa, khu vc II v III

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03 CORPORATE INCOME
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Social security nature
/s.l skj.r.ti ne.tr/
Socio- economic conditions
/s.si.ek.nm.k knd.nz/ Nhng iu c th c nh hng hoc tc
Socio-political organizations
/ssipltkl r.n.ze.nz/ L tp hp nhng ngi c chung mc
Special-grade
/spe.l - red/
State Bank of Vietnam
/stet bk v vjetnm/
State cadres
/stet k.dr/
C tnh cht an sinh x hi
iu kin kinh t x hi
ng ti kinh t x hi ca mt nc
Cc t chc chnh tr x hi
tiu v chnh tr, c cng c im x hi,
di s lnh o ca ng cng sn vit
nam, cng xy dng vit nam x hi ch
ngha, dn giu, nc mnh, cng bng,
dn ch, vn minh
Loi c bit ( th)
L cc th m n c chc nng l Th
hoc th c chc nng l trung tm
kinh t, ti chnh, hnh chnh, khoa hc
k thut, gio dc o to, du lch, y t,
u mi giao thng, giao lu trong nc
v quc t, c vai tr thc y s pht
trin kinh t - x hi ca c nc
Ngn hng Nh nc Vit Nam
Ngn hng trung ng ca Vit Nam trc
thuc Chnh ph Vit Nam l c quan c
trch nhim trong vic pht hnh tin t,
qun l tin t v tham mu cc chnh
sch lin quan n tin t cho Chnh ph
Vit Nam nh: pht hnh tin t, chnh
sch t gi, chnh sch v li sut, qun l
d tr ngoi t,
Cn b Nh nc
Nhng ngi c bu c, ph chun, b
nhim gi chc v, chc danh theo nhim
k trong c quan nh nc (c quan dn
c, c quan hnh chnh) v thuc bin
ch ca mt c quan, n v v c
hng lng t ngn sch nh nc
85
 03 CORPORATE INCOME
TAX

State Securities Commission y ban chng khon Nh nc

/stet skjrtiz km.n/ C quan trc thuc B Ti chnh Vit
Nam, thc hin chc nng tham mu,
gip B trng B Ti chnh qun l nh
nc v chng khon v th trng chng
khon; trc tip qun l, gim st hot
ng chng khon v th trng chng
khon; qun l cc hot ng dch v
thuc lnh vc chng khon v th trng
chng khon theo quy nh ca php lut

Stipulate Quy nh
/stp.j.let/ ni chnh xc cch thc quy trnh mt
ci g phi c thc hin

Stock movement statement Bng k xut nhp tn hng ha

/stk muv.mnt stet.mnt/ Mt bng tnh th hin tnh hnh nhp
hng, xut hng v tn hng trong k

Sublease Thu li
/sblis/ Cho php ai thu li tt c hoc mt
phn ca ngi nh m bn thu t mt
ngi khc hoc ngi ta thu mt ni
no cng theo cch ny

Subsequent year Nm tip theo

/sb.s.kwnt jr/

Sufficient invoices y ha n
/sf.nt n.vs/

Superior levels Cp trn

/sup.ri.r lev.l/

Sustaining Tip tc, duy tr

/ssten/ Cho php mt ci g tip tc trong
mt khong thi gian

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03 CORPORATE INCOME
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Tax exempted income
/tks-zempt n.km/
Tax identification
/tks aden.t.fke.n/ Mt dy s, ch ci hoc k t do c
Tax incentives
/tks in'sentiv/
Tax-related violations
/tks - rle.td va.le.nz/ Hnh vi lm tri cc quy nh ca php
Thu nhp c min thu
1. Thu nhp m khng phi chu thu ph
do nm trong chnh sch h tr t
chnh ph. V d: Thu nhp t bn
nng sn ca nng dn.
2. u t: Thu nhp t cc ngun nh
iu kin phn phi Roth IRA, tri
phiu th, hc bng hc tp, li ch
ci cht nht nh, v li c min
thu. Thu nhp t nhng ngun c
coi l c tnh thu trc v do
, khng phi chu thu hn na
M s thu
quan thu cp cho ngi np thu dng
qun l thu
Thu u i
Khu tr, loi tr, hoc min mt ngha
v thu, cung cp nh l mt s khch l
tham gia vo mt hot ng no
(chng hn nh u t vo pht trin
phn mm ang c u i ti Vit
Nam) trong mt thi gian nht nh
Vi phm php lut v thu
lut v thu, do t chc, c nhn thc
hin mt cch c hoc v , gy thit
hi n trt t cng cng v phi chu
trch nhim php l v hnh vi ca
mnh
87
 03 CORPORATE INCOME
TAX

Technology renovation i mi cng ngh

/teknl..di renven/ Vic thay th mt phn chnh hay ton b
cng ngh ang s dng bng mt cng
ngh khc tin tin hn, hiu qu hn.
i mi cng ngh c th nhm tng
nng sut, cht lng, hiu qu ca qu
trnh sn xut hoc c th nhm to ra
mt sn phm, dch v mi phc v th
trng

Technology transfer licenses Giy php chuyn giao cng ngh

/teknl..di trnsfr la.sns/ Chuyn giao quyn s hu hoc quyn
s dng mt phn hoc ton b cng
ngh t bn c quyn chuyn giao cng
ngh sang bn nhn chuyn giao cng
ngh

The States program Chng trnh ca nh nc

/i stets pr.rm/

Trade fair Hi ch thng mi

/tred fer/ Hot ng xc tin thng mi c
thc hin tp trung trong mt thi gian v
ti mt a im nht nh thng
nhn trng by, gii thiu hng ho, dch
v nhm mc ch thc y, tm kim c
hi thc hin hp ng mua bn hng
ho, hp ng dch v

Trade union Cng on

/tred ju.ni.n/ Mt t chc i din cho nhng ngi
lm vic trong mt ngnh cng c th,
bo v quyn ca h, v tho lun v
mc lng v iu kin lm vic ca h
vi ngi s dng lao ng

88
03 CORPORATE INCOME
TAX

Trademarks Nhn hiu

/tred.mk/ Thit k c o, ha, logo, biu
tng, li ni, hoc bt k s kt hp
xc nh duy nht mt cng ty v / hoc
hng ha hoc dch v ca mnh, m
bo tnh chn thc ca sn phm, v
cung cp cho n ch s hu cc quyn
hp php ngn chn s dng tri
php nhn hiu. Mt thng hiu phi
(1) c bit thay v m t, (2) gn lin vi
cc khon mc c bn, v (3) ng k
vi cc c quan thch hp c c
quyn s hu v bo v hp php.
Quyn thng hiu c cp thng t
7 n 20 nm, v khng ging nh trong
trng hp ca bng sng ch, c th ti
to v thi hn. Nhng quyn ny c
bo v trn ton th gii bi cc hip
c s hu tr tu quc t v c th
c phn cng ca ch s hu ca h
cho cc bn khc

Transforming S chuyn i
/trnsfm/ Thay i hon ton din mo hay tnh
cch ca mt ci g hoc ai , c
bit l vt v ngi c ci thin

Transportation Vn ti
/trn.spte.n/ 1. Hnh thc thng gp ca vn ti bao
gm my bay, tu ha, t, v cc
thit b hai bnh khc nh xe p hoc
xe my
2. Qu trnh vn chuyn hoc di chuyn
mt mc tiu, t im A n im B

89
 03 CORPORATE INCOME
TAX

Treasury share C phiu qu

/tre.r.i er/ C phiu do cng ty pht hnh v c
mua li bi chnh cng ty pht hnh,
nhng n khng b hu b v s c ti
pht hnh tr li trong khong thi gian
theo quy nh ca php lut v chng
khon. Cc c phiu qu do cng ty nm
gi khng c nhn c tc, khng c
quyn bu c hay tham gia chia phn ti
sn khi cng ty gii th. Khi chia c tc
cho cc c phn, cc c phiu qu ang
do cng ty nm gi c coi l c phiu
cha bn

Uncompensated losses Tn tht khng c bi thng

/nkmpnsetd ls/ Phn gi tr tn tht do thin tai, dch
bnh, ha hon v trng hp bt kh
khng khc khng c bi thng

Under regulations Theo quy nh

/n.dr re.jle.n/

Undivided incomes Phn thu nhp khng chia

/n.dva.dd n.km/ Phn thu nhp khng c chia cho c
ng m c gi li tip tc u t
hoc phc v cho mc ch nht nh.

Unidentifiable creditors Ch n khng xc nh c

/n.aden.t.fa..bl kred..trz/ L cc khon n lu nm nay ta khng
xc nh c chnh xc ch n l ai

Valuation council Hi ng nh gi
/vl.jue.n kan.sl/

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03 CORPORATE INCOME
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Value appraisal Thm nh gi

/vl.ju pre.zl/ kin ca Thm nh vin (khng phi
quyt nh) ca gi tr hin ti ca mt ti
sn da trn cc yu t nh din tch, v
tr, ci tin v tin nghi Ni chung, gi tr
ny c n bng cch s dng mt
trong ba phng php: (1) phng php
tip cn chi ph, (2) phng php thu
nhp, hoc (3) phng php so snh th
trng. Khng nn nhm ln vi gi tr
c nh gi, c gi l gi tr thm
nh

Vice versa Ngc li

/vas v.s/ S dng ni rng nhng g bn va
ni cng ng theo th t ngc li

Vietnam Development Bank
/vjetnm dvel.p.mnt bk/ Ngn hng c thnh lp trn c s
Ngn hng Pht trin Vit Nam VDB
Qu H tr Pht trin theo quyt nh
108/2006/Q-TTG ca Th tng Chnh
ph ban hnh ngy 19/05/2006. L mt
n v cho vay chnh sch phi li nhun,
vi s vn iu l ln ti 10 nghn t
ng. Cng vi Ngn hng Chnh sch
X hi Vit Nam, VDB c mc tiu ng
gp vo qu trnh xo i gim ngho
thng qua cc khon vay cho cc cng
trnh xy dng thu li v giao thng
nng thn, xy dng c s h tng cho
cc lng ngh, xy dng c s h tng
kinh t x hi cho cc vng su, vng xa
v h tr xut khu

91
 03 CORPORATE INCOME
TAX
Vocational education
/vke.n.l ed.uke.n/ Mt bc hc ca h thng gio dc quc
Vocational retraining
/vke.n.l ritren/
Wage provision
/wed prv.n/
Warranty of products
/wr.n.ti v prd.kt/
Written off
/rt.n v/
Written record of inventory
/rt.n rkd v n.vn.tr.i/ Mt bin bn c lp vo ngy kim k
92
Dy ngh
dn nhm o to trnh s cp, trnh
trung cp, trnh cao ng v cc
chng trnh o to ngh nghip khc
cho ngi lao ng, p ng nhu cu
nhn lc trc tip trong sn xut, kinh
doanh v dch v, c thc hin theo
hai hnh thc l o to chnh quy v o
to thng xuyn
o to li ngh
Lp d phng tin lng
Cui nm doanh nghip c th trch
trc qu tin lng lp qu d
phng nhm m bo vic tr lng cho
cng nhn khng b gin on
Bo hnh sn phm
Khc phc nhng li hng hc, s c k
thut xy ra do li ca NSX lm gin
on qu trnh hot ng ca thit b
trong thi gian bo hnh m nh hng
li ch ca khch hng s dng sn
phm
Xa s
Chp nhn rng mt khon tin b mt
hoc mt khon n s khng c thanh
ton. Khi chp nhn iu ny, ngi
s xa s khon tin ny i
Bin bn kim k hng tn kho
hng tn kho, th hin s lng,
cht lng, trng thi ca hng tn kho
03
CORPORATE INCOME
TAX

Push
harder
than
yesterday
if you
want a
different
tomorrow.

93
TOPIC 4
VALUE-ADDED TAX
04 VALUE-ADDED
TAX

A damage assessment nh gi thit hi

/ dmd sesmnt/ Qu trnh thu thp thng tin, thng k v
phn tch v mc nh hng tiu cc
ca thin tai i vi con ngi, nn kinh
t v mi trng ti a phng hoc
quc gia no . nh gi thit hi nhm
xc nh mc , phm vi nh hng tiu
cc ca thin tai i vi con ngi, ti
sn v mi trng ti a bn xy ra thin
tai t xut cc phng n khc
phc hu qu

A debt offsetting B tr cng n

/ det fset/ B tr n xy ra khi cng ty ca bn cho
php mt doanh nghip khc gii
phng ton b hoc mt phn ca s tin
cn n do vay n hoc ngha v tin t
khc cho cng ty ca bn. Bn b p
cc khon n bng cch tr i nhng g
doanh nghip khc n doanh nghip ca
bn t s tin m cng ty ca bn n h

A manifest of remaining invoices Bng k ho n cha s dng

/ mnfest v rmen nvs/

A power of attorney Quyn y nhim

/ par v trni/ Quyn hnh ng, thc thi vi t cch l
ngi y quyn.
Aforementioned c ni trn
/frmennd/

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 04 VALUE-ADDED
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Aforesaid request Giy ngh nh ni trn

/frsed rkwest/

Aggregate Tng s
/rt/ Tng s c tp hp t cc s lng
nh

Agro-forestry products Sn phm rng trng

/rofrstri prdkt/ Cc sn phm c sn xut t m hnh
kt hp gia nng nghip v trng cy
xung quanh

An adjusted invoice Ha n iu chnh

/n dstd nvs/ Ha n dng khi k ton vit sai ha
n lm nh hng n s tin thu phi
np hay tin thu c khu tr, m hai
bn k khai thu. Cc sai st c th
xy ra nh: sai s lng hng ha, n
gi, thu sut thu gi tr gia tng, tin
thu gi tr gia tng

Bank guarantee Bo lnh ngn hng

/bk rnti/ L bo m t cc t chc cho vay nhm
chc chn rng cc trch nhim ca ch
n s c hon thnh, ngha l nu ch
n k th x l c khon n, ngn hng
s l ngi tr n cho ch n

Bears the seal C ng du treo

/ber sil/

Breeding Chn nui

/brid/

Cancellation Xa n
/knslen/

Card issuance fee Chi ph pht hnh th

/krd uns fi/

96
04 VALUE-ADDED
TAX

Claim a refund Hon thu

/klem rifnd/ S trnh ln s thu v yu cu hon
tr tt c hay mt phn thu nm trc.
Thng do sa li sai st hoc tn dng
hoc l t ngha v thu nm trc

Claiming fee Ph bi hon

/klem fi/

Collateral Ti sn bo m tin vay (Ti sn th

/kltrl/ chp)
Ti sn m ngi i vay dng bo
m cho khon vay. Nu ngi vay
khng tr n nh cam kt, ngi cho vay
c th ly vt th chp b li khon l
mt

Commercial banks Ngn hng thng mi

/kmrl bk/ Cc t chc ti chnh cung cp rt nhiu
dch v ti chnh nh dch v tin gi v
cho vay

Competent authorities Cc c quan chc nng

/kmptnt rti/ C nhn hoc t chc c y quyn
hoc u t hp php thm quyn, kh
nng hoc nng lc thc hin chc
nng c giao

Consolidated Hp nht (doanh nghip)

/knsldetd/ Hai hoc mt s cng ty cng loi (sau
y gi l cng ty b hp nht) c th hp
nht thnh mt cng ty mi (sau y gi
l cng ty hp nht) bng cch chuyn
ton b ti sn, quyn, ngha v v li ch
hp php sang cng ty hp nht, ng
thi chm dt tn ti ca cc cng ty b
hp nht

97
 04 VALUE-ADDED
TAX

Construction consultancy T vn xy dng

/knstrkn knsltnsi/ Mt loi hnh t vn a dng trong cng
nghip xy dng, kin trc, quy hoch
th v nng thn... C quan h cht ch
vi t vn u t, thc hin phn vic t
vn tip ni sau vic ca t vn u t.t
vn xy dng gip cho khch hng - ch
u t xy dng - t chc vic kho st
xy dng, thit k xy dng v t chc
u thu mua sm thit b u t, u
thu xy lp cng trnh, gim st thi cng
xy dng, nghim thu cng vic hon
thnh

Consular legalization Hp php ha lnh s

/knslr lilzen/ Hp php ha lnh s - v mt hnh thc,
l vic chng thc ch k, con du trn
cc giy t, ti liu do c quan/t chc
nc ngoi cp cho ng s v nay
ng s mun c cng nhn gi tr
php l ca nhng giy t/ti liu
s dng ti vit nam

Contract appendix Ph lc hp ng
/kntrkt pendks/ Ti liu b sung cui hp ng

Converted Chuyn i
/knvrtd/ Thay i hoc lm g thay i t mt
hnh thc, mc ich, h thng,.. Thnh
ci khc

Corresponding Tng ng
/krspnd/ Kt hp hoc kt ni vi th g va
c cp

Credit extension Hot ng cp tn dng

/kredt kstenn/

98
04 VALUE-ADDED
TAX

Credit extension Gia hn tn dng

/kredt kstenn/ (Vic t chc tn dng chp thun) ko
di thm khong thi gian ngoi thi hn
cho vay tha thun trong hp ng tn
dng theo yu cu ca bn vay. L mt
hnh thc gia hn n

Credit-invoice Ha n tn dng
/kredt nvs/ Nhng ngi bn pht hnh ha n tn
dng cho nhiu l do. Nu mt khch
hng thng bo v mt vi v hng
ha m h mua, ngi bn c th xut ra
mt ha n tn dng. Nu khch hng
tr li sn phm cha s dng, ngi
bn c th pht ra mt ha n tn dng
cho lng tin tr li. Nu khch hng
khng hi lng vi dch v c cung
cp, ngi bn c th xut ha n tn
dng cho khch hng. Ha n tn dng
lm gim s tin m ngi bn mong
mun nhn c t khch hng. Ngi
bn gim s tin m ng l c nhn
cho ha n tn dng v tng thu nhp
bn hng v tr cp. Ngi mua gim s
tin m h phi tr cho ngi bn v lm
gim gi tr hng tn kho ca mnh

Cultipacker My vun lung

/klt pkr/ Mt loi thit b nng nghip dng
nghin cc cc t to, loi b kh trong
t, to thnh cc lung gieo ht ti xp

Customs officials Cng chc hi quan

/kstmz fl/ Cng chc c nhim v m bo ngi
khng c mang hng ha vo mt
nc m khng tr thu

Declared c k khai
/dklerd/ c ghi li mt cch r rng theo nh k

99
 04 VALUE-ADDED
TAX

Deducted Khu tr
/ddkt/ Gim tr

Deductible (N) Khu tr;

/ddktbl/ (Adj) C kh nng khu tr
Tnh t miu t phn thu c khu tr
t tng thu nhp iu chnh gim
thu nhp thu v ngha v thu

Deduction S khu tr/gim tr

/ddkn/ Qu trnh gim tr tin hay s tin c
gim tr

Deferral Gia hn
/dfrl/ Hnh ng tr hon mt ci g n
thi gian sau th s thc hin

Direct method Phng php trc tip

/drekt med/

Documentary evidence Chng t chng minh

/dkjumentri evdns/ Ghi nhn gc nh: sc, cc bt ton, ho
n, ghi nh, ha n, chng t h
tr v / hoc phc v nh l bng chng
ca mt giao dch kinh doanh

Enforce money collection Thc hin cng ch bng bin php

/nfrs mni klekn/ thu tin

Execute Thc hin

/ekskjut/ Lm mt cng vic hoc thc hin mt
ngha v, a k hoch vo thnh hnh
ng, ...

Export entrustment Hp ng y thc xut khu

/ksprt ntrstmnt/ Chuyn nhng trch nhim xut khu
cho ngui khc

100
04 VALUE-ADDED
TAX

Extraprovincial Vng lai ngoi tnh

/ekstrprvnl/

Extraprovincial construction Cng trnh xy dng vng lai ngoi

/ekstrprvnl knstrkn/ tnh

Fertilizer spreader My vi, rc phn, bn phn

/frtlazr spredr/ My nng nghip thng c dng
gieo ht, phn bn

Field leveling device Thit b san phng ng rung

/fild levl dvas/ Thit b, my mc dng lm ti xp v
to hnh cho b mt ng rung

Fulfillment of the taxpayer tax liability Thc hin ngha v thu ca ngi
/flflmnt v tksper tks np thu
lablti/

Incurs Pht sinh (chi ph)

/nkr/

Inspection S thanh tra, kim tra

/nspekn/ Vic thanh tra, kim tra nhm m bo
cc th tc hnh chnh, quy trnh thc
hin k khai v np thu chnh xc v
hp l.

101
 04 VALUE-ADDED
TAX

Invoice publication Pht hnh ha n

/nvs pblken/ T chc kinh doanh trc khi s dng
ha n cho vic bn hng ha, dch v,
tr ha n c mua, cp ti c quan
thu, phi lp v gi thng bo pht hnh
ha n. Thng bo pht hnh ha n
v ha n mu phi c gi n c
quan thu qun l trc tip chm nht
nm (05) ngy trc khi t chc kinh
doanh bt u s dng ha n v trong
thi hn mi (10) ngy, k t ngy k
thng bo pht hnh. Thng bo pht
hnh ha n gm c ha n mu phi
c nim yt r rng ngay ti cc c s
s dng ha n bn hng ha, dch
v trong sut thi gian s dng ha n

Legitimate Hp php
/ldtmt/ c cho php v chp nhn theo lut
php

Logistics service Dch v hu cn

/ldstks srvs/ Dch v vn chuyn, h tr

Maritime Code Quy tc hng hi

/mrtam kod/ Quy tc ny iu chnh hot ng hng
hi, bao gm cc quy nh v tu bin,
cng bin, lung hng hi, hng hi, an
ton v an ninh, phng nga nhim mi
trng v cc hot ng khc.Vic s
dng tu bin cho cc hot ng kinh t,
vn ho, x hi, th thao,dch v cng v
mc ch nghin cu khoa hc - cng
ngh.B lut ny p dng i vi tu
qun s, tu dch v cng cng, tu c,
phng tin thu ni a, tu treo, cng
qun s, cng c, bn bi, ni a ch
trong nhng trng hp c th theo quy
nh ca B lut ny

102
04 VALUE-ADDED
TAX

Multiple tax periods Cc k k khai thu

/mltpl tks pridz/
Ty vo loi doanh nghip m c cc k
k khai thu khc nhau. Theo qu th
dnh cho doanh nghip v ang hot
ng c tng doanh thu nm trc lin t
20 t tr xung. Theo thng l dnh cho
doanh nghip mi thnh lp hoc doanh
nghip c tng doanh thu nm trc lin
k trn 20 t

Not eligible and enforce Khng t cch v hiu lc

/nt eldbl n nfrs/

Obtained taxpayer Ngi np thu

/btend tksper/

Outbound postal and Dch v bu chnh, vin thng chiu i

telecommunications services ra nc ngoi
/atband postl n "outbound postal" l h thng thu nhn v
telikmjunkenz srvs/ vn chuyn th tn ra nc ngoi,
"telecommunication services" l cc dch
v mng c nh hoc cc dch v di ng

Overseas construction Cng trnh c xy dng nc

/ovrsiz knstrkn/ ngoi
Nhng cng trnh c xy dng a
bn lnh th nc khc nhng do cng
dn vit nam nm quyn s hu cng
trnh.

Overseas reinsurance Ti bo him ra nc ngoi

/ovrsiz rinrns/ Hnh ng ca cc cng ty bo him
chuyn mt phn ri ro danh mc cho cc
nhm nc ngoi bng mt s hp ng
gim thiu kh nng phi chi tr mt
s tin bo him ln

103
 04 VALUE-ADDED
TAX

Overseas securities investment u t chng khon ra nc ngoi

/ovrsiz skjrti nvestmnt/ L hnh ng ca 1 cng ty hay 1 c
nhn u t vo chng khon ca cng
ty nc ngoi

Pledge Th chp
/pled/ Vt dng bo m cho s tr n hoc
thc hin cam kt, phi chu mt vt th
chp nu khng th tr n hay thc hin
li cam kt

Preprocessed products Sn phm mi qua s ch

/priprses prdkt/
Thng thng l cc sn phm mi c
lm sch, phi, sy kh, bc v, xay, xay
b v, xt b v, tch ht, tch cng, ct,
p mui, bo qun lnh (p lnh, ng
lnh), bo qun bng kh sunfuro, bo
qun theo phng thc cho ho cht
trnh thi ra, ngm trong dung dch lu
hunh hoc ngm trong dung dch bo
qun khc v cc hnh thc bo qun
thng thng khc

Presented c a ra
/pri'zentd/

Preservation S bo qun
/prezrven/ Hnh ng nhm gi cho mt vt no
trng thi ban u hoc trong iu
kin tt nht

Proofs non-cash payments Chng t thanh ton khng dng tin

/pruf nn k pemnt/
mt
Chng t c s dng khi bin lai thanh
ton khng dng tin mt b mt hoc
khng c cung cp bi ngi bn v
khng c cch no khc chng minh
rng bn thc hin tr chi ph kinh
doanh

104
04 VALUE-ADDED
TAX

Real estate company C s kinh doanh bt ng sn

/ril stet kmpni/ Cng ty mua bn v cho thu bt ng
sn

Recalculate the tax debts Tnh li cc khon tin thu n

/reklkjulet tks dets/

Recipient of refund i tng c hon thu

/rspint v rifnd/ l nhng i tng nh sau: c s
kinh doanh mi thnh lp t d n u t
ng k kinh doanh, ng k np thu
GTGT theo phng php khu tr, c s
kinh doanh np thu GTGT theo phng
php khu tr thu, hon thu GTGT i
vi d n u t mi, c s kinh doanh
trong thng (i vi trng hp k khai
theo thng), qu (i vi trng hp k
khai theo qu) c hng ho, dch v xut
khu nu thu GTGT u vo ca hng
ha, dch v xut khu cha c khu
tr t 300 triu ng tr ln, c s kinh
doanh np thu GTGT theo phng php
khu tr thu c hon thu GTGT khi
chuyn i c cu hoc cu trc, hon
thu GTGT i vi cc chng trnh, d
n s dng ngun vn h tr pht trin
chnh thc ,i tng c hng quyn
u i min tr ngoi giao theo quy nh
ca php lut , l ngi nc ngoi, c
s kinh doanh c quyt nh x l hon
thu ca c quan c thm quyn theo
quy nh ca php lut

Refundable tax fluctuates Thu c hon li thay i bt

/rfndbl tks flktuet/ thng

Rice-sowing machine H thng my sn xut m thm

/ras so min/ My trng la c chuyn bit ha
ph hp vi rung la

105
 04 VALUE-ADDED
TAX

Rootdozer My bt gc
/rut douz/ My c thit k vi bn kim loi to
dng y 1 lng ln gc cy sau khi
thu hoch

Secured transaction Giao dch bo m

/skjrd trnzkn/ Giao dch n hay tn dng m ngi cho
vay s dng cc bo m nh vt th
chp s hu bi ngi vay v c cho
php ly hoc thu hi vt th chp nu
ngi vay khng th tr n

Settlement S x l, gii quyt

/setlmnt/

Shopkeeper software Phn mm bn hng

/pkipr sftwer/ Mt phn mm cng ngh thng tin nhm
p ng nhu cu, cng tc qun l ca
hng, doanh nghip nh qun l kho,
hng ha, khch hng, nh cung cp,
nhn vin. Vic dng phn mm bn
hng nay ngy cng ph bin bi n gip
ch cho cc doanh nghip rt nhiu lc
ngi qun l mun c 1 cng c
qun l tt c cc hot ng kinh doanh
hng ngy d h i cng tc hay ang
lm vic vn phng

Simplifying tax formalities n gin ha cc th tc thu

/smplfa tks frmltiz/ n gin ha tthc thu nhm ci thin
mi trng kinh doanh, nng cao nng
lc cnh tranh quc gia, h tr dn khi
nghip, hi nhp v pht trin sn xut
kinh doanh, qua tch ly ngun thu cho
NSNN

Subsequent claims Hon thu

/sbskwnt klemz/

Sufficient information thng tin

/sfnt nfrmen/

106
04 VALUE-ADDED
TAX

Supervisory tax authority C quan qun l thu

/suprvazri tks rti/ Gm c c quan thu (tng cc thu, cc
thu, chi cc thu) v c quan hi quan
(tng cc hi quan, cc hi quan, chi cc
hi quan). C quan qun l thu c trch
nhim qun l thu nh: gii thch, cung
cp thng tin lin quan n vic xc nh
ngha v thu cho ngi np thu, gi b
mt thng tin ca ngi np thu, thc
hin vic min thu, gim thu, xo n
tin thu, xa n tin pht,...

Tax corresponding S tin thu tng ng vi

/tks krspnd/

Tax offences Gian ln thu

/tks fens/ Hnh vi gian ln thu l hnh vi ca c
nhn, t chc c lm sai lch - lm
gim s thu phi np hoc lm tng s
thu c hon hoc c min, gim

The organizations seal Du ca n v

/ rnzen z sil/ Dng to ra nhng du hiu gia cc
t chc vi nhau hoc gia cc c nhn
vi nhau. Con du ch c ng ln vn
bn khi cc vn bn, giy t c ch k
ca cc cp c thm quyn gm: cp
trng, cp ph hoc cp di c y
quyn. Khng c ng du vo vn
bn, giy t khng c ni dung, ng du
trc khi k

TIN of the printing facility Tn v m s thu ca doanh nghip

/ti a en v prnt fslti/ in ho n

Treatment cost Chi ph cha bnh

/tritmnt kst/

107
 04 VALUE-ADDED
TAX

Value-added tax Thu gi tr gia tng

/vlju dd tks/ Thu tnh trn gi tr tng thm ca hng
ho, dch v pht sinh trong qu trnh t
sn xut, lu thng n tiu dng

VAT payable Thu GTGT phi np

/vi e ti pebl/ Thu GTGT phi np c tnh theo
phng php khu tr thu hoc phng
php tnh trc tip trn GTGT

Veterinary medicines Thuc th y

/vetrneri medsn/ Mt nhnh thuc nhm bo v, chun
on v iu tr bnh, cc ri lon v
chn thng ng vt khng phi con
ngi

108
04
VALUE-ADDED
TAX

dream big
word hard
and
make it
happen.

109
TOPIC 5
FOREIGN
CONTRACTOR TAX
05 FOREIGN CONTRACTOR
TAX

Accommodations Ni c tr
/km.de.n/

Advertisement Qung co
/dv.ts.mnt/ Hnh thc tuyn truyn c tr tin
thc hin vic gii thiu thng tin v sn
phm, dch v, cng ty hay tng,
qung co l hot ng truyn thng phi
trc tip gia ngi vi ngi m trong
ngi mun truyn thng phi tr tin
cho cc phng tin truyn thng i
chng a thng tin n ngi tiu
dng

Ancillary systems Cc h thng ph tr

/nsl.r.i ss.tm/

Author rights Quyn tc gi

/.r ratz/ Quyn s hu ca c nhn, php nhn
i vi tc phm vn hc, ngh thut v
khoa hc do mnh sng to ra hoc s
hu, thng gi l bn quyn tc gi

Aviation bill Vn n hng khng

/e.vie.n bl/ L chng t vn chuyn hng ho v
bng chc ca vic k kt hp ng v
vn chuyn hng ho bng my bay, v
iu kin ca hp ng v vic tip
nhn hng ho vn chuyn

Cargos Hng ha
/k./ Cc hng ha chuyn c ch bng
my bay, tu thy hoc cc phng tin
nng khc

111
 05 FOREIGN CONTRACTOR
TAX

Commercial promotion activity Hot ng xc tin thng mi

/km.l prm.n ktv..ti/ Hot ng thc y, tm kim c hi mua
bn hng ho v cung ng dch v, bao
gmhot ng khuyn mi, qung co,
trng by, gii thiu hng ho, dch v v
hi ch, trin lm thng mi

Consignment L hng
/knsan.mnt/ L mt s lng hng ha m c gi
i n mt vi ni

Declaration of turnover K khai doanh thu

/dek.lre.n v tn.vr/

Depository agents
/dpz..tr.i e.dnt/
C lu k
L ni lp v lu gi s ng k ngi
s hu tri phiu, thc hin cc th tc
chuyn nhng, duy tr v cung cp tri
phiu qua cc bn

Determine Xc nh
/dt.mn/

Distribution Phn phi

/ds.trbju.n/ Mt tin trnh cung cp sn phm, dch v
n tay ngi tiu dng hoc ngi s
dng cui cng thng qua cch thc phn
phi trung gian

CIT obligations Ngha v thu thu nhp doanh nghip

/i a ti b.le.n/

CIT rates T l thu thu nhp doanh nghip

/i- a ti ret/

Enumerated Lit k
/nju.m.ret/ t tn cho nhng th ring bit

Exclusive of payable CIT Phn loi tr thu thu nhp doanh

/ksklu.sv v pe..bl i- a ti/ nghip phi np

112
05 FOREIGN CONTRACTOR
TAX

Exports for returning the goods Xut khu tr li hng ha

/kspt fr rtn i dz/

FIFO principle Nguyn tc nhp trc xut trc

/faf prn.s.pl/ Mt phng php kim k chi ph trong
gi nh rng cc mc hng ho nhp
trc c xut trc

Foreign border gates Ca khu nc ngoi

/fr.n br.d et/ Ca ng ca mt quc gia m ni
din ra cc hot ng xut cnh, nhp
cnh, xut khu, nhp khu, qu cnh v
qua li bin gii quc gia i vi ngi,
phng tin, hng ho v cc ti sn
khc

Foreign contractor tax Thu nh thu nc ngoi

/fr.n kntrk.tr tks/ Loi thu p dng i vi t chc, c
nhn nc ngoi (khng hot ng theo
lut Vit Nam) c pht sinh thu nhp t
cung ng dch v hoc dch v gn vi
hng ha ti Vit Nam

Foreign contractors Nh thu nc ngoi

/fr.n kntrk.tr/
Mt t chc nc ngoi hoc mt c
nhn lm doanh nghip hoc to ra thu
nhp ti vit nam da trn nhng tha
thun gia nh thu nc ngoi v mt
bn vit nam hoc gia nh thu nc
ngoi vi nh thu ph nc ngoi

Foreign sub-contractors Nh thu ph nc ngoi

/fr.nsb.kntrk.tr/ Mt t chc nc ngoi hoc mt c
nhn, ngi m cung cp dch v ti nh
thu nc ngoi hoc thc hin mt phn
cng vic ca nh thu nc ngoi

Here in after Sau y

/h.rnf.tr/

113
 05 FOREIGN CONTRACTOR
TAX

Incoterms iu khon thng mi quc t

/nktm/ Nhng iu khon t mt danh sch do
phng thng mi quc t son tho nn,
c s dng trong thng mi hng
ha t nc ny sang nc khc

Indemnity expenditure Chi ph bi thng

/ndem.n.t kspen.d.tr/

Industrial property right Quyn s hu cng nghip

/nds.tri.l prp..ti/ Quyn s hu ca c nhn, php nhn
i vi sng ch, gii php hu ch, kiu
dng cng nghip, nhn hiu hng ho,
quyn s dng i vi tn gi xut x
hng ho vquyn s hu i vi cc i
tng khc do php lut quy nh

Insurance Bo him
/n.rns/ Bin php chia s ri ro ca mt ngi
hay ca s t ngi cho c cng ng
nhng ngi c kh nng gp ri ro cng
loi, bng cch mi ngi trong cng
ng gp mt s tin nht nh vo mt
qu chung v t qu chung b p
thit hi cho thnh vin trong cng ng
khng may b thit hi do ri ro gy ra

International Commerce Terms iu khon thng mi quc t

/n.tn.n.l km.s trmz/ Mt chui nhng iu khon thng mi
c xc nh trc c xut bn bi
phng thng mi quc t(icc) lin quan
n lut thng mi quc t. Chng
c s dng rng ri trong cc giao dch
thng mi quc t hoc cc qu trnh
trao i quc t nh s dng trong vic
bn hng quc t c khuyn khch bi
hi ng thng mi, ta n v cc lut
s quc t

114
05 FOREIGN CONTRACTOR
TAX

International postal terms iu c quc t v bu chnh

/n.tn.n.l p.stl tmz/ Mt hip nh quc t c k kt bng
vn bn gia cc quc gia v c php
lut quc t iu chnh, d c ghi nhn
trong mt vn kin duy nht hoc trong
hai hay nhiu vn kin c quan h vi
nhau v bt k tn gi ring ca n l g

Jurisdiction Quyn ti phn

/d.rsdk.n/ Quyn nng theo php lut, ph hp vi
php lut v c php lut bo h.

Legal consultancy T vn php l

/li.l knsl.tn.si/ Nhng li khuyn t nhng ngi c
chuyn mn v php lut tham kho
khi gii quyt, quyt nh cng vic

Maintenance Bo dng
/men.tn.ns/ Gi gn, sa cha lm cho sn phm
(nh, my mc,..) t tnh trng tt

Marketing Tip th
/m.k.t/

Mortgage Th chp
/m.d/ Mt hp ng m cho php bn mn
tin t ngn hng hoc cc t chc
tng t, c bit mua nh, hoc mt
lng tin cho bn thn m c ti sn
m bo

Negotiation m phn
/n.ie.n/ Phng tin c bn t c ci m
ta mong mun t ngi khc. l qu
trnh giao tip c i c li c thit k
nhm tha thun trong khi gia ta v i
tc c nhng quyn li c th chia s v
c nhng quyn li i khng

115
 05 FOREIGN CONTRACTOR
TAX

Obligations Trch nhim

/b.le.n/

Permanent establishments or as Thng tr hoc c tr

residents Ni thng tr l ni cng dn sinh sng
/p.m.nnt stb.l.mnt r z thng xuyn, n nh, khng c thi hn
rez..dnt/ ti mt ch nht nh v ng k
thng tr. Ni tm tr l ni cng dn
sinh sng ngoi ni ng k thng tr
v ng k tm tr

Postal parcel delivery service Dch v chuyn pht bu kin bu

/p.stl p.sl dlv.r.i s.vs/ chnh

Promulgates Ban hnh

/pr.ml.et/ t (lut, ngh nh) c hiu lc bng
cch cng b chnh thc

Quality of goods and services Cht lng sn phm dch v

/kwl..ti v dz nd s.vs ste.n/ L mc ph hp, s hon ho ca
sn phm hoc dch v tha mn cc yu
cu ra ca ngi mua

Raw material Vt liu th

/r mt.ri.l/ Dng vt liu c bn m t hng ha,
sn phm hon thin hay vt liu trung
gian c sn xut hay to ra

Recipient Ngi nhn

/rsp.i.nt/

Re-exporting Ti xut khu

/r kspt/ Qu trnh xut khu hng ha, nhng sn
phm m l sn phm c nhp khu
t nc khc

Regime Ch
/reim/ Chnh th chnh tr, kinh t, vn ho hnh
thnh trong nhng iu kin lch s nht
nh

116
05 FOREIGN CONTRACTOR
TAX

Registry ng k
/red..stri/ Ni m cc h s chnh thc c ct
gi

Reinsurance commission Hoa hng ti bo him

/rinrns km.n/ T l ph bo him tr cho ngi trung
gian ti bo him; mt chi ph cng ty
nhng. So snh vi hoa hng nhng,
l mt khon chi ph cho cc cng ty
bo him tr

Representative agencies C quan i din

/rep.rzen.t.tv e.dn.si/ C quan, t chc, vn phng hoc cc
loi c cu t chc khc c dng lm
t chc i din cho mt chnh th hoc
thit ch, c quankhc ln hn

Rights over asset ownership or use Quyn s hu v s dng ti sn

/ratz .vr s.et/ Quyn s hu bao gm quyn chim
hu, quyn s dng v quyn nh ot
ti sn ca ch s hu theo quy nh ca
php lut

Roadshow organization T chc roadshow (mt hot ng

/rd..n.aze.n/ thuc mng kch hot thng hiu)
L mt t chc t chc nhng bui biu
din lu ng nhm qung co v
thc y sn phm. N l mt hnh thc
ang c a chung trong marketing
hin nay

Sharing charges Chia cc

/er td/

Socio-professional organizations T chc chnh tr - ngh nghip

/s.si.-prfe.n.l .n.aze.n/

Sovereign rights Quyn ch quyn

/sv.rn.ti rat/ Quyn ring bit ca quc gia c thc
thi trong phm vi vng c quyn v kinh
t v thm lc a. y l quyn c ngun
gc ch quyn lnh th, mang tnh cht
ch quyn

117
 05 FOREIGN CONTRACTOR
TAX

Sovereignty Ch quyn
/sv.rn.ti/ L tnh c quyn lc c lp i vi mt
khu vc a l, v d nh lnh th

Stationery Vn phng phm

/ste.n.r.i/

Swap contract Hp ng hon i

/swp kn.trkt/

Technical training o to chuyn mn

/tek.n.kl tre.n/

Technological line design Thit k dy chuyn cng ngh

/teknld..kl lan dzan/

Technology transfer Chuyn giao cng ngh

/tekn.l.di trnsfr/ Qu trnh chuyn giao cc k nng, kin
thc, cc cng ngh, cc phng php
sn xut, cc mu sn phm v cc c
s gia cc chnh ph hay vin i hc
v cc hc vin gio dc khc m
bo cc s pht trin v cng ngh c th
truy cp t a s ngi dng, ...

Territorial sea Lnh hi

/ter..t.ri.l si/ Mt vng bin ven b nm ngoi v tip
lin vi lnh th t lin hoc ni thy ca
quc gia ven bin. Theo lut bin quc t
hin i, "vng nclnh th" c gi l
"lnh hi"

Trial operation Chy th

/tralp.re.n/ Vn hnh, chy th mt ci g xem
n c t tiu chun cht lng, hay n
c vn v k thut g khng khc
phc v hon thin trc khi a vo s
dng

118
05 FOREIGN CONTRACTOR
TAX

Trial operation Vn hnh th

/tral p.re.n/

Undersigned c ng tn
/n.dsand/ L ngi m ch k ca h xut hin bn
di mt ni dung vn bn no , lun
lun c xut hin cui ca mt bc
th

VAT- exclusive price Gi khng bao gm thu gi tr gia

/vi e ti ksklu.sv pras/ tng

Warranty Bo hnh
/wr.n.ti/ y l mt ch chm sc khch hng
ca doanh nghip. Doanh nghip s chu
trch nhim sa cha nhng hng hc
ca sn phm trong mt thi gian nht
nh tun theo nhng iu khon nht
nh

Warranty term iu khon bo hnh

/wr.n.ti tm/ Nhng iu khon c bn trong vn bn
php lut v vic bo hnh sn phm. L
nhng iu m chng ta phi tun theo
khi s dng quyn bo hnh

Weighted average purchase prices of Bnh qun gia quyn gi mua ca tri
the treasury bills phiu chnh ph
/we.td v.r.d p.ts pras v
tre.r.i bl/

119
TOPIC 6
TAX ADMINISTRATION
06 TAX
ADMINISTRATION

Administrative sanctions X pht hnh chnh

/dmn..str.tv sk.n/ Cc hnh ng c thc hin x
pht vic vi phm hnh chnh.

Affiliated units n v trc thuc

/flietd ju.nt/ Cc chi nhnh, vn phng i din, a
im kinh doanh ca doanh nghip c
pht sinh ngha v thu k khai np thu
trc tip vi c quan thu. n v s
nghip trc thuc tng cng ty, trc thuc
doanh nghip c pht sinh ngha v thu

Appointment note Giy lu lch hn

/pnt.mnt nt/

Authentication Cng nhn

/en.t.ket/ Hnh ng chng minh ci g l chnh
hng hay l tht

Bankruptcy procedures Th tc ph sn
/b.krpt.si prsi.dr/ L nhng cng vic c th m chng ta
phi lm theo mt trt t nht nh khi
mun tuyn b ph sn

Business households H gia nh kinh doanh

/bz.ns has.hld/ Do mt c nhn l cng dn Vit Nam
hoc mt nhm ngi hoc mt h gia
nh lm ch, ch c ng k kinh
doanh ti mt a im, s dng khng
qu mi lao ng, khng c con du v
chu trch nhim bng ton b ti sn ca
mnh i vi hot ng kinh doanh

121
 06 TAX
ADMINISTRATION

Business individual C nhn kinh doanh

/bz.ns n.dvd.u.l/
Mt i tng ng k thu. C nhn
kinh doanh c th l ngi Vit Nam
hoc ngi nc ngoi v c hot ng
sn xut, kinh doanh v cung cp dch
v, hng ho

Business registration agencies Vn phng ng k kinh doanh

/bz.ns red.stre.n e.dn.si/ C quan hnh chnh thuc S K hoch
v u t Thnh ph H Ni, c t cch
php nhn, c con du v ti khon ring
do UBND Thnh ph quyt nh thnh lp

Business suspension Tm ngng kinh doanh

/bz.ns sspen.n/ Doanh nghip tm thi khng thc hin
nhng hot ng kinh doanh trong
khong thi gian khng qu 2 nm, ngha
l doanh nghip khng c k kt hp
ng, khng c xut ha n hay c
bt k hot ng no khc. Sau khi ht
thi hn doanh nghip phi hot ng tr
li nu khng phi lm th tc gii th,
chuyn nhng

Civil acts Hnh vi dn s

/sv.l kt/

Commercial banks Ngn hng thng mi

/km.l bk/ T chc kinh doanh tin t m hot ng
ch yu v thng xuyn l nhn tin k
gi t khch hng vi trch nhim hon
tr v s dng s tin cho vay,
thc hin nghip v chit khu v lm
phng tin thanh ton

122
06
TAX
ADMINISTRATION

123
 06
TAX
ADMINISTRATION

124
06 TAX
ADMINISTRATION

Operation office certificate Giy xc nhn ng k vn phng iu

/p.ren f.s stf..kt/ hnh

Petroleum contracts Hp ng du kh
/ptr.li.m kn.trkt/ Hp ng lin quan n hot ng tm
kim, thm d v khai thc du kh

Reassuance Ti bo him
/ri..rns/

Registration declaration sheet T khai ng k

/red.stre.n dek.lre.n/it/

Revoke Thu hi, rt li

/rvk/ L vic ni chnh thc rng mt tha
thun, mt s cho php, mt iu lut,...
Khng cn hiu lc na

Shutdown S ngng hot ng

/t.dan/ L dp khi mt cng ty hoc s lng ln
my mc dng hot ng, thng xuyn
xy ra trong khong thi gian

State budget Ngn sch nh nc

/stet bd.t/ L ton b cc khon thu, chi ca nh
nc trong d ton c c quan nh
nc c thm quyn quyt nh v c
thc hin trong mt nm bo m thc
hin cc chc nng ca nh nc

Sub-department of Taxation Chi cc thu

/sb dpt.mnt v tkse.n/ cc huyn, qun, th x, thnh ph
thuc tnh (gi chung l chi cc thu cp
huyn) trc thuc cc thu cp tnh

Submit trnh
/sbmt/ a ra hoc xut th g cho mt
quyt nh c a ra bi nhng ngi
khc

Tax administration Qun tr thu

/tks dmn.stre.n/ Khu t chc, phn cng trch nhim cho
cc b phn trong c quan thu; xc lp
mi quan h phi hp gia cc b phn
mt cch hu hiu trong vic thc thi cc
chnh sch thu 125
 06 TAX
ADMINISTRATION
Tax administration
/tks dmn.stre.n/
Tax authorities
/tks r..ti/
Tax code
/tks kd/
Tax code invalidation
/tks kd mend.mnt/
Tax inspection record
/tks nspek.n rkd/
Tax officials
/tks f.l/
Tax registration
/tks red.stre.n/
Tax registration amendment
/tks red.stre.n/ mend.mnt/
126
Qun l thu
Khu t chc, phn cng trch nhim cho
cc b phn trong c quan thu; xc lp
mi quan h phi hp gia cc b phn
mt cch hu hiu trong vic thc thi cc
chnh sch thu
C quan thu
Mt t chc c trch nhim chnh l thu
thp cc loi thu
M thu
Mt dy s, ch ci hoc k t do c quan
qun l cp cho ngi np thu theo quy
nh ca Lut qun l thu
Hy b hiu lc m s thu
Bin bn kim tra thu
Cn b thu
Ngi trin khai thc hin h thng chnh
sch thu, nhm lm cho h thng thu
c thc hin y , ng n v kp
thi nht, pht huy c cc vai tr ca
thu i vi nh nc v nn kinh t, x
hi
ng k thu
Vic mt ngi np thu thc hin khai
bo s hin din ca mnh v ngha v
phi np mt hoc mt s loi thu vi c
quan qun l
Sa i ng k thu
06 TAX
ADMINISTRATION
Tax registration database
/tks red.stre.n de.t.bes/ Cc thng tin, d liu lin quan n vic
Tax registration dossiers
/tks red.stre.n ds.i.e/
The accquiree company
/ikwri kmp()ni/ Khi c Hp ng sp nhp theo quy nh
The acquirer company
/i kwar km.p.ni/
The transferee company
/itrnsfri km.p.ni/
The transferor companies
/i trnsfrr km.p.ni/
D liu ng k thu
xc nh ngha v thu ca cc doanh
nghip do c quan thu thu thp, phn
tch, lu gi, cp nht v qun l t cc
ngun khc nhau
H s ng k thu
Doanh nghip b sp nhp
ca Lut Doanh nghip, cc doanh nghip
b sp nhp phi thc hin th tc chm
dt hiu lc m s thu vi c quan thu
Doanh nghip nhn sp nhp
Trong thi hn 10 (mi) ngy k t ngy
c cp Giy chng nhn ng k kinh
doanh, doanh nghip nhn sp nhp phi
lm th tc thay i thng tin ng k thu
(trng hp sp nhp pht sinh thay i
thng tin ng k thu)
Cng ty c chuyn nhng
Trong thi hn 10 (mi) ngy k t ngy
c cp giy chng nhn ng k kinh
doanh, doanh nghip hp nht phi lm
th tc ng k thu c giy chng
nhn ng k thu mi. H s, trnh t th
tc thc hin theo quy nh ca php lut
v ng k mi doanh nghip
Doanh nghip b nhng li
Khi c Hp ng hp nht theo quy nh
ca Lut Doanh nghip, cc doanh nghip
b hp nht phi thc hin th tc chm
dt hiu lc m s thu vi c quan thu
127
 06
TAX
ADMINISTRATION

128
06
TAX
ADMINISTRATION

dont stop
until
youre proud.

129
TOPIC 7
TRANSFER PRICING
07 TRANSFER
PRICING

Adjustment iu chnh
/dstmnt/

Affiliated party Bn c lin quan

/flietd pti/ Cm t c s dng ch cc bn c
mi quan h thuc mt trong cc trng
hp di y:
Mt bn tham gia trc tip hoc gin
tip vo vic iu hnh, kim sot, gp
vn hoc u t di mi hnh thc vo
bn kia;
Cc bn trc tip hay gin tip cng
chu s iu hnh, kim sot, gp vn
hoc u t di mi hnh thc ca mt
bn khc;
Cc bn cng tham gia trc tip hoc
gin tip vo vic iu hnh, kim sot,
gp vn hoc u t di mi hnh thc
vo mt bn khc

Comparative analysis Phn tch cc so snh

/kmprtv nlss/ Vic so snh tng mt ca hai hoc nhiu
la chn thay th, quy trnh, sn phm,
trnh , b d liu, h thng, hoc tng
t

Context Bi cnh, ng cnh

/kntekst/ Bi cnh ngn ng trong mt yu t
ngn ng c s dng hoc c to ra
trong hot ng giao tip ngn ng, ng
thi ngi c hoc ngi nghe da vo
bi cnh m lnh hi c ni dung vn
bn hoc li ni.

131
 07 TRANSFER
PRICING

Economic condition iu kin kinh t

/iknmk kndn/ Tnh trng ti chnh ca mt quc gia ti
mt thi im c th

Financial policy Chnh sch ti chnh

/fannl plsi/ Chnh sch thng qua ch thu v u
t cng cng tc ng ti nn kinh t

Governing scope Phm vi iu chnh

/vn skp/

Headquarter Tr s chnh
/hedkwt/

Independent transaction Cc giao dch c lp

/ndpendnt trnzkn/ Giao dch kinh doanh gia cc bn khng
c quan h lin kt

Influential criteria Tiu ch nh hng

/nfluenl kratrin/

Inspection committee y ban kim tra

/nspekn kmti/ C quan kim tra ca cng on c
thnh lp cc cp cng on, do ban
chp hnh cng on cp bu ra v
phi c cng on cp trn trc tip
cng nhn

Market price Gi th trng

/mkt pras/ Gi sn phm theo tha thun khch quan
trong giao dch kinh doanh trn th trng
gia cc bn khng c quan h lin kt
(cc bn c lp)

132
07 TRANSFER
PRICING

Method of comparison of calculation Phng php so snh gi tr th trng

market price Phng php thm nh gi da trn c
/med v kmprsn v s phn tch mc gi ca cc ti sn
klkjulen mkt pras/ tng t vi ti sn cn thm nh gi
giao dch thnh cng hoc ang mua, bn
trn th trng trong iu kin thng mi
bnh thng vo thi im cn thm nh
gi hoc gn vi thi im cn thm nh
gi c tnh v xc nh gi tr th
trng ca ti sn

Method of comparison of price in Phng php so snh gi trong giao

independent transaction dch c lp
/med v kmprsn v pras n Da vo n gi sn phm trong giao dch
ndpendnt trnzkn/ c lp xc nh n gi sn phm
trong giao dch lin kt khi cc giao dch
ny c iu kin giao dch tng ng
nhau

Method of prime cost plus profit Phng php gi vn cng li nhun

/med v pram kst pls prft/ Da vo gi vn (hoc gi thnh) ca sn
phm do doanh nghip mua vo t bn
c lp xc nh gi bn ra ca sn
phm cho bn lin kt bng cng thm
li nhun mc tiu

Method of profit comparison Phng php so snh li nhun

/med v prft/ /kmprsn/ Da vo t sut sinh li ca sn phm
trong cc giao dch c lp c chn
so snh lm c s xc nh t sut sinh li
ca sn phm trong giao dch lin kt khi
cc giao dch ny c iu kin giao dch
tng ng nhau

133
 07 TRANSFER
PRICING

Method of profit division Phng php tch li nhun

/med v/ /prft dvn/ Da vo li nhun thu c t mt giao
dch lin kt tng hp do nhiu doanh
nghip lin kt thc hin xc nh li
nhun thch hp cho tng doanh nghip
lin kt theo cch cc bn c lp thc
hin phn chia li nhun trong cc giao
dch c lp tng ng

Method of reselling price Phng php gi bn li

/med v risellin pras/ Da vo gi bn li (hay gi bn ra) ca
sn phm do doanh nghip bn cho bn
c lp xc nh gi mua vo ca sn
phm t bn lin kt

Nature calamity Thin tai

/net(r) klmti/ Hiu ng ca mt tai bin t nhin (v d l
lt, (bo) phun tro ni la, ng t, hay
l t) c th nh hng ti mi trng, v
dn ti nhng thit hi v ti chnh, mi
trng v/hay con ngi. Thit hi do thm
ho t nhin ph thuc vo kh nng
chng v phc hi ca con ngi vi
thm ho

Nature of transaction Bn cht ca giao dch

/net(r) v trnzkn/

Off-take Tiu th hng ha

/ftek/

Pricing policy Chnh sch gi

/pras plsi/ Chnh sch ca mt cng ty hoc doanh
nghip hng dn vic nh gi cho hng
ha v dch v ca mnh c cho bn

Prime cost Gi vn
/pram kst/ Chi ph trc tip ca mt mt hng v vt
liu v lao ng lin quan n sn xut,
khng bao gm chi ph c nh

134
07 TRANSFER
PRICING

Profitability ratio Ch s sinh li

/prftblti rei/ Ch s o lng gip xc nh kh nng
to ra thu nhp ca mt cng ty so vi chi
ph ca n trong mt khong thi gian nht
nh

Related transaction Cc giao dch lin kt

/rletd trnzkn/ Sc nh hng ca s ni ting

Reputation Danh ting

/repjuten/ S ni ting ca mt th g

Semi-finished product Bn thnh phm

/semi fnt prdkt/ Mt sn phm m cha c lp rp hoc
sn xut hon chnh v c th c gai
cng, lp rp giai on tip theo

Significant transaction Giao dch quan trng

/snfknt trnzkn/

Standard market price margin Bin gi tr trng chun

/stndd mkt pras mdn/ Tp hp cc gi tr v mc gi hoc l tp
hp cc gi tr v t sut li nhun gp
hoc l tp hp cc gi tr v t sut sinh
li ca sn phm c xc nh t cc
giao dch c lp c chn so snh

Sub-branch Chi nhnh ph

/sb brnt/

Sub-category Phm tr con

/sb ktri/

135
 07 TRANSFER
PRICING

Subsidiary company Cng ty con

/sbsdiri kmpni/ Mt cng ty c coi l cng ty m ca
cng ty khc nu thuc mt trong cc
trng hp sau y:
S hu trn 50% vn iu l hoc tng
s c phn ph thng ca cng ty ;
C quyn trc tip hoc gin tip quyt
nh b nhim a s hoc tt c: thnh
vin hi ng qun tr, gim c hoc
tng gim c ca cng ty ;
C quyn quyt nh vic sa i, b
sung iu l ca cng ty

Tax nomination n nh thu

/tks nmnen/ Phng php (bin php) c quan thu
xc nh s thu m ngi np thu thuc
mt trong 7 trng hp nu ti iu 37
Lut Qun l thu

Tax office Vn phng thu

/tks fs/ Mt vn phng a phng. N khng nht
thit phi gii quyti cc vn thu ca
nhng ngi sng a phng

Trade name Tn ng k kinh doanh

/tred nem/

Transaction condition iu kin giao dch

/trnzkn kndn/

Transfer pricing Chuyn gi

/trnsf(r) pras/ Chi ph cn c chuyn t mt b phn
ca mt cng ty sang mt b phn khc
ca cng ty hoc gia cc cng ty con
trong tp on

Unit price Gi n v
/junt pras/

136
07
TRANSFER
PRICING

137
 A
A damage assessment 95
Agriculture

Agro-Forestry Products

Aid Beneficiaries
9

96

46

A debt offsetting 95 Air Carriage 46

A manifest of remaining invoices 95 Allowances 17

A power of attorney 95 Amortize 46

Accelerated depreciation 45 An Adjusted Invoice 96

Accommodations 111 Ancillary Services 17

Actual historical cost 45 Ancillary Systems 111

Adequate document 45 Annual Rental 46

Adjustment 45 Appointment Note 121

Adjustment 131 Appurtenance 46

Administrative sanctions 121 Aquatic Products 46

Administrative violation 45 Architectural Objects 46

Adoption 17 Armed Force 17

Advance payment 45 Assessable Income 9

Advertisement 111 Asset Lease Contract 47

Affiliated party 131 Assign 17

Affiliated units 121 Associations 9

Aforementioned 95 Auction-Winning Price 47

Aforesaid request 96 Authentication 121

Aforesaid Subjects 17 Author Rights 111

Agency 9 Authorized Assessment 47

Agent Commission 17 Auxiliary Material 47

Aggregate 96 Aviation Bill 111

Agreement 9

138
B
Bad Receivables 47
Capital Contribution Schedule

Capital Investment

Capital Redemption
48

10

48

Bank Guarantee 96 Capital Transfer 10

Bankruptcy Procedures 121 Card Issuance Fee 96

Bears The Seal 96 Cargos 111

Biotechnology 48 Ceremonies 49

Boards Of Directors 9 Certificate Of Business Registration 18

Bond 9 Certificate Of Marriage 18

Branch 10 Certificate Of Residence 18

Brand Use Right 48 Certificates Of Birth 18

Breeding 96 Certification 10

Brokerage 17 Certified Emission Reductions 49

Business Advantages 48 Chairman 49

Business Co-Operation Contracts 18 Charitable Trusts 18

Business Households 121 Charity 49

Business Individual 122 Childbirth 18

Business Lines 48 Citizen 19

Business Registration Agencies 122 City Affiliated To A Province 19

Business Suspension 122 Civil Acts 122

C
Civil Servants 49

Claim A Refund 97

Claiming Fee 97

Calendar Year 18 Co-Author 19

Cancellation 96 Co-Insurance 50

Capital Contribution 10 Co-Ownership 10

139
 Collateral 97 Construction Consultancy 98

Collective Bargaining Agreement 19 Construction Contract 52

Collective Labor Agreement 50 Consular Legalization 98

Commenced 50 Consular Offices 123

Commercial Banks 97 Consultancy Service 53

Commercial Banks 122 Consultant 53

Commercial Law 50 Context 131

Commercial Promotion Activity 112 Contract Appendix 98

Communist PartyS Agency 19 Contract Breach 53

Comparative Analysis 131 Contract Liquidation Document 53

Compensation 19 Contractor License 123

Compensation 51 Control Board 20

Competent Authorities 97 Conversion Year 53

Competent Authority 20 Converted 98

Complete Amendment Dossier 123 Converted Income 20

Completion 51 Cooperation Contracts 53

Comply 11 Cooperative 20

Conferences 51 Cooperative Banks 54

Consecutive 20 Cooperative Law 54

Consequence 51 Copyright 11

Consignee 52 Corporate Income Tax 54

Consignment 112 Corresponding 98

Consignment Contracts 52 Credit Extension 98

Consolidated 97 Credit Extension 99

Consolidating Enterprises 123 Credit Guarantee 54

Construction 20 Credit-Invoice 99

140
D
Deceit 20
Development Planning

Diplomatic Missions

Direct Method
56

123

100

Declaration Of Turnover 112 Direct Tax Payment 123

Declared 99 Disadvantaged Area 22

Deduct 21 Discarded Products 56

Deducted 100 Discharged Volunteers 22

Deductible 100 Dissolution Procedure 56

Deductible Duplicated Tax 21 Distribution 112

Deductible Expenses 55 Dividend Tax 56

Deduction 100 Dividends 22

Deduction For Each Dependant 21 Documentary Evidence 100

Deduction For The Taxpayer 21 Domestic Servant 22

Deferral 100 Donation 56

Deferred Payment 55 Dossier 11

Deferred Payments 21 Double Taxation Avoidance Agreement 57

Definite-Term 56 Duration 57

E
Delegate 21

Department Of Taxation 123

Departure 22

Dependant 22 E-Commerce 57

Depository Agents 112 Economic Associations 57

Depreciated Amount 56 Economic Condition 132

Derivative Financial Services 56 Economic Sectors 23

Determine 112 Economic Zone 57

Detoxification 56 Economic Zones 57

141
 Eit Obligations 112 Export Duty 60

Eit Rates 112 Export Entrustment 100

Eit Upon 112 Export Processing Zone 60

Elaborated 58 Exports For Returning The Goods 113

Eligible 11 Extra Fees 60

Enclosed 58 Extraprovincial 101

Enforce Money Collection 100 Extraprovincial Construction 101

F
Enterprise Income Tax Finalization 58

Enterprise Law 58

Entitlement 58

Enumerate 123 Face Values 23

Enumerated 112 Fertilizer Spreader 101

Environmental Protection Tax 58 Field Leveling Device 101

Ethnic Minority 59 Fifo Principle 113

Examination Decisions 59 Financed Units 61

Exchange Rate Differences 59 Financial Leasing 61

Exchange Rates 59 Financial Mechanism 61

Excise Tax 59 Financial Policy 132

Excise Tax 59 Financial Settlement 61

Exclusive 11 Financing 61

Exclusive Of Payable Eit 112 Financing Certification 61

Execute 100 Fiscal Year 62

Exhibition 60 Fishery 11

Expiry 60 Flat Expenditures 23

Exploitation 60 Flat Revenue 23

Export Credit 60 Flat-Tax Payer 23

142
Force Majeure Events 62 Guest Reception 64

H
Foreign Border Gates 113

Foreign Contractor Tax 113

Foreign Contractors 113

Foreign Currencies 23 Handed-Over 64

Foreign Sub-Contractors 113 Handicrafts 64

Foreigners 23 Handling 64

Forestry 11 Head Office 64

Franchise 23 Headquarter 132

Free Presentation 62 Health Funding 64

Freelance Work 23 Hereinafter 113

Fulfillment Of The Taxpayer Tax Liability 101 Hi-Tech Zones 65

Fund Certificates 24 Higher Education 65

Funding 62 Honorary Title 24

G
Household 24

Household Book 25

Houses Of Gratitude 65

General Department Of Taxation 123 Housing Law 66

General Director 11 Humanitarian 25

General Education 63 Husbandry 66

Geographical Indication 24 Hybridization 66

Going Bankrupt 63

Goods Sale 24

Governing Scope 132

GovernmentS Decree 63

Grade-I Urban Centers 63

143
 I
Id Card 25
Influential Criteria

Information Technology Parks

Infrastructure
132

68

26

Immigration 25 Infringe 26

Implementation 11 Inheritance 12

Implemented Wage Fund 66 Initial Loan 68

Import Duty 66 Initial Registered Investment Capital 68

Imported Goods 67 Innovations And Improvements 68

Improper Purpose 67 Inspection 101

In Cash 25 Inspection Committee 132

In Kind 25 Instalment Interest 26

Inclusion 67 Instalment Sales 26

Inclusive 11 Insurance 114

Incomes From Business 26 Insurance Business 68

Incoterms 114 Insurance Business Law 69

Incurs 101 Integrate Circuit 27

Indemnities 67 Inter-Bank Foreign Exchange Market 27

Indemnity 26 Intermediary Currencies 27

Indemnity Expenditure 114 Internal Consumption 69

Independent Transaction 132 Internal- Accounting 69

Independent-Accounting Insurer 67 International Commerce Terms 114

Individual 26 International Organizations 124

Industrial Park 68 International Postal Terms 115

Industrial Property Right 114 International Tasks 27

Industry 26 Investment Portfolio Management 95

144
Investment-Licensing Agency 70 Law On Commerce 28

Invoice Publication 102 Law On Credit Institutions 71

Irregular Allowance 27 Law On Emulation 28

Issuance Of Fund Certificates 70 Law On Enterprise Income Tax 28

Issuance Of Stock 70 Law On High Technologies 71

J, K
Law On Intellectual Property 28

Law On Publication 72

Law On Securities 28

Joint Management Board 124 Law On Social Insurance 28

Joint-Stock Company 12 Law On Tax Administration 29

Joint-Venture 27 Law On Tax Administration 124

Judgment Enforcement 70 Law On Technology Transfers 29

Jurisdiction 115 Laws On Taxation 12

Know-How 27 Lease-Purchase 72

L
Legal Consultancy 115

Legal Representatives 72

Legislation On Residence 29

Labor Code 27 Legitimate 102

Labor Contract 27 License 12

Laissez-Passers 27 Life Insurance 29

Land Recovery 28 Life Insurance Premium 29

Land Withdrawal 28 Limited Liability Companies 12

Late Tax Payment Interests 71 Liquidate 72

Law Amending And Supplementing 71 Liquidation Of Assets 72

Law Of Officials And Officers 124 Listed Securities 73

145
 Loan Provision Contracts 73 Method Of Comparison Of Price In

Local Administration 73 Independent Transaction 133

Location 29 Method Of Prime Cost Plus Profit 133

Logistics Service 102 Method Of Profit Comparison 133

Loss-Carry Forward Duration 73 Method Of Profit Division 134

Losses Carried Forward 74 Method Of Reselling Price 134

Lump-Sum Benefits 29 Micro-Finance Institutions 75

Lump-Sum Payment 74 Mid-Shift Meals 30

M
Mineral Exploration 75

Minerals 75

Ministry Of Finance 12

Maintenance 115 Ministry Of Labor, War Invalids

Management Board 74 And Social Affairs 31

Management Councils 30 Ministry Of Public Security 31

Managing Units 124 Miscarriage 31

Managing Units 124 Mission Trip Assignment Papers 75

Maritime Code 102 Money Transfer 76

Market Price 132 Mortgage 115

Marketing 115 Mortgaged Loan Security 76

Mass Organizations 74 Moving Allowances 31

Maternity Leave 30 Multi-Level Marketing Companies 76

Membership Card 30 Multi-Level Sales Agents 76

Membership Fee 30 Multiple Tax Periods 103

Merging Enterprises 124

Method Of Comparison Of

Calculation Market Price 133

146
N
National Defense 32
Omitted Income

Operation Office Certificate

Optional Insurance Premiums

77

125

33

Nationality 32 Outbound Postal And

Natural Biochemical Process 76 Telecommunications Services 103

Nature Calamity 134 Overdue Tax Declaration 33

Nature Of Transaction 134 Overpaid 33

Negotiation 115 Overseas Construction 103

Nomadic Business 32 Overseas Reinsurance 103

Non- Cash Payment 76 Overseas Securities Investment 104

Non-Agricultural Land 124 Overtime Allowance 77

Non-Business Unit 76 Ownership 12

P
Non-Deductible Expense 76

Non-Life Insurance 32

Non-Residents 32

Norms 77 Paid In Advance 77

Not Eligible And Enforce 103 Partnerships 34

O
Passport 34

Payable Enterprise Income Tax 77

Payment 12

Obligations 116 Penalty 34

Obtained Taxpayer 103 Pension 34

Occupational 33 PeopleS Committee 77

Off-Take 134 Periodic Maintenance 78

Offset 33 Periodic Overhaul 78

Offshore-Investing 77 Permanent Establishments 78

147
 Permanent Establishments Or Production 36

As Residents 116 Professional Associations 36

Permanent Residence 34 Professional Risk Provisions 79

Permanent Residence Card 34 Profitability Ratio 135

Personal Deductions 35 Progressive Tax Table 36

Personal Income Tax 35 Project 36

Petroleum Contracts 125 Project Management Board 36

Petroleum Law 78 Promulgate 36

Pledge 104 Promulgates 116

Post-Maternity Recovery 35 Proofs Non-Cash Payments 104

Postal Parcel Delivery Service 116 Propagation 79

Pre-Tax Taxable Incomes 35 Property 13

Preliminary Deductions 36 Protected Entities 36

Preprocessed Products 104 Prove 36

Prescribed 13 Provincial-Level 79

Present 36 Provision 13

Presented 104 Provisions For Inventory Price Decrease 79

Preservation 104 Provisions For Warranty

Prevail 78 Of Construction Works 79

Pricing Policy 134 Public Sector 36

Prime Cost 134 Public Service Agency 36

Prime Minister 13 Purchase Price 13

Private Enterprise 13

Prize Money 36

Proceeds 79

Product Showroom 79

148
Q, R
Quality Of Goods And Services 116
Regular Residence

Reinsurance Commission

Reinsurrance Abroad
37

117

117

Rational Deductible Expenses 36 Reinvest Profit 37

Rational Expenses 37 Related Transaction 135

Raw Material 116 Remedy 80

Re-Exporting 116 Remittance 37

Real Estate 13 Remuneration 38

Real Estate Company 105 Representative Agencies 117

Reasonable Expenses 79 Representative Office 38

Reassuance 125 Representatives 80

Recalculate The Tax Debts 105 Reputation 135

Receipt 13 Resettlement 81

Recipient 116 Resident 38

Recipient Of Refund 105 Residual Book Value 81

Recoverable Assets 80 Resistance Movement 38

Recoverable Tax 80 Revoke 125

Recovered Bad Debts 80 Reward Regulation 81

Recreation 37 Rice-Sowing Machine 105

Reduction 37 Right To Use Land 13

Redundancy Pay 37 Right To Use Water Surface 13

Refundable Tax Fluctuate 105 Rights Over Asset Ownership Or Use 117

Regime 116 Roadshow Organization 117

Registered Charter Capital 80 Rootdozer 106

Registration Declaration Sheet 125 Royalties 13

Registry 117

149
 S
Sale Of Scraps 81
Social Houses

Social Organizations

Social Policy Bank

84

84

84

Salt Production 14 Social Security Nature, 85

Sanctioned 81 Socio- Economic Conditions 85

Scheme 38 Socio-Political Organizations 39

Science And Technology Fund 82 Socio-Political Organizations 85

Science And Technology Researches 38 Socio-Professional Organizations 117

Secured Transaction 106 Sovereign Rights 117

Securities Dealing 82 Sovereignty 39

Securities Depository 83 Sovereignty 118

Securities Invesment Entrustment 83 Special-Grade 85

Securities Investment Portfolio 38 Stable 39

Securities Issuance Underwriting 83 Standard Market Price Margin 135

Securities Law 83 State Bank Of Vietnam 85

Semi-Finished Product 135 State Budget 125

Service Provision 39 State Cadres 85

Service Provision Invoice 83 State Securities Commission 86

Settlement 106 Stationery 118

Severance Pay 39 Stipulate 86

Share-Auctioning Organization 83 Stock Exchange 39

Sharing Charges 117 Stock Movement Statement 86

Shopkeeper Software 106 Sub-Branch 135

Shutdown 125 Sub-Category 135

Significant Transaction 135 Sub-Department Of Taxation 125

Simplifying Tax Formalities 106 Sublease 86

150
Submit 125 Tax Inspection Record 126

Subsequent Claims 106 Tax Nomination 136

Subsequent Year 86 Tax Obligation 14

Subsidiary Company 136 Tax Offences 107

Sufficient Information 106 Tax Office 136

Sufficient Invoices 86 Tax Officials 126

Superior Levels 86 Tax Rates 14

Supervisory Tax Authority 107 Tax Reduction 40

Surcharge 40 Tax Refund 14

Sustaining 86 Tax Registration 126

Swap Contract 118 Tax Registration Amendment 126

T
Tax Registration Database 127

Tax Registration Dossiers 127

Tax Settlement 40

Tax Administration 126 Tax Settlement 40

Tax Agreement 40 Tax Withholding 40

Tax Arrears 14 Tax Year 40

Tax Authorities 126 Tax-Free Incomes 40

Tax Code 126 Tax-Free Interest 41

Tax Code Invalidation 126 Tax-Related Violations 87

Tax Corresponding 107 Taxable Incomes 14

Tax Exempted Income 87 Taxpayers 14

Tax Exemption 14 Technical Training 118

Tax Identification 87 Technological Line Design 118

Tax Incentives 14 Technology Renovation 88

Tax Incentives 87 Technology Transfer 118

151
 Technology Transfer Licenses 88 Transportation 89

Temporary Residence 41 Treasury Bill 15

Temporary Residence Card 41 Treasury Share 90

Terminate 41 Treatment Cost 107

Territorial Sea 118 Trial Operation 118

Territory 41 Trial Operation 119

U
The Accquiree Company 127

The Acquirer Company 127

The Cost Price Of Rights To Use Land 42

The OrganizationS Seal 107 Uncompensated Losses 90

The StateS Program 88 Under Regulations 90

The Transferee Company 127 Underpaid Tax 42

The Transferor Companies 127 Undersigned 119

Tin Of The Printing Facility 107 Undivided Incomes 90

Trade Fair 88 Unemployment 42

Trade Name 136 Unidentifiable Creditors 90

Trade Union 88 Unit Price 136

V
Trademark 42

Trademarks 89

Transaction Condition 136

Transaction Papers 128 Valuable Paper 15

Transfer 14 Valuation Council 90

Transfer Contract 42 Value Appraisal 91

Transfer Price 15 Value-Added Tax 108

Transfer Pricing 136 Vat Payable 108

Transforming 89 Vat- Liable Turnover 119

152
Vat-Exclusive Price 119

Veterinary Medicines 108

Vice Versa 91

Vietnam Development Bank 91

Vietnam Securities Depository 42

Violations 128

Vocational Education 92

Vocational Retraining 92

Voluntary Pension Fund 43

W
Wage Provision 92

Warranty 119

Warranty Of Products 92

Warranty Term 119

Weighted Average Purchase

Prices Of The Treasury Bills 119

WidowS Pension 43

Withholding Rate 43

Written Of 92

Written Record Of Inventory 92

153
LI KT
Mc d ht sc c gng em n cho c gi mt cun ebook hon chnh nht,
nhng vic xy ra sai st l iu kh trnh khi. Trong cun sch chc vn s cn tn
ti nhng li sai hay nhng s nhm ln. Nu bn pht hin ra s nhm ln no ,
SAPP Academy hy vng c th nhn c s phn hi t cc bn qua hm th email:
EducationCentre@sapp.edu.vn. Nhng kin ng gp ca c gi s gip SAPP
hon thin cun ebook trong nhng phin bn tip sau. Hn th na, s cng tc ca
c gi cng l mt ngun cm hng quan trng nhng con ngi ang lm vic ti
SAPP c th tip tc a ra nhng sn phm hu ch hn na cho cc bn sinh vin.
Cun ebook ch mang tnh cht tham kho. Nhiu thut ng chuyn ngnh c th c
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Google, Yahoo... c mt ci nhn chnh xc hn v tng thut ng c gii thiu.
- Ban bin tp -

155
 V chng ti
SAPP ACADEMY
SAPP Academy - Hc vin k ton kim ton thc hnh l hc vin dn u trong lnh
vc o to k ton, kim ton thc hnh cht lng cao ti H Ni, chuyn o to
sinh vin k ton kim ton cc trng i hc ln nh Kinh t quc dn, Hc vin ti
chnh, Ngoi thng, Hc vin ngn hng

Chng trnh ACCA

1
T tin chinh phc ACCA cng ging vin BIG4, cam kt cht lng u ra.
Hng dn p dng cc kin thc trong mn hc vo ngh nghip thc t.

Ting Anh chuyn ngnh k ton kim ton

2
Cung cp t vng, thut ng chuyn ngnh, kin thc nn tng trong ngnh k
ton, kim ton, ti chnh, thu L kha hc tin theo ui cc chng
ch ngh nghip nh CAT/ FIA, ACCA, CFA, ICAEW

Kim ton thc hnh trn Excel

3
Cp c bn: Tip cn chng t thc t, thc hnh tt c cc quy trnh kim
ton, th tc kim ton thng gp trong k thc tp nh Cash, AR, AP, NCA,
Prepaid
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kim ton nng cao nh Sales, COS, TB, Report

Excel c bn

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Chun b tuyn dng BIG4

5
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Vi hng trm hc vin , ang lm vic ti BIG4 v Non-BIG ln ca Vit
Nam, SAPP Academy t ho c ng hnh trn con ng thnh cng ca
bn.
Chng trnh
ACCA
CP C BN CP NNG CAO
Fundamental Level Professional Level

F1: K ton trong kinh doanh P1: Ri ro trong qun l v o c ngh

nghip
F2: K ton qun tr
P2: Bo co doanh nghip
F3: K ton ti chnh
P3: Phn tch hot ng kinh doanh
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(Vit Nam) P4: Qun tr ti chnh nng cao
(t chn)
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(t chn)

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T tin chinh phc ACCA

cng ging vin n t BIG4
GING VIN
Hc tp vi cc ging vin c nhiu kin thc v kinh nghim thc t ti cc hng kim
ton hng u th gii, c chia s kinh nghim v con ng ngh nghip t chnh
nhng ngi trong ngh.
Mr. Nguyn c Thi, ACCA
Hi vin ACCA
Chuyn gia t vn qun tr ri ro EY
Tr l kim ton EY
Gii nht cp quc gia cuc thi Chinh phc
nh cao ngh nghip K ton - Kim ton -
Ti chnh 2012
Hc bng Pathway to success thng
3/2012 dnh cho 10 sinh vin xut sc i
hc Kinh t Quc dn ti tr bi Vin k ton
kim ton
Hc bng FIA thng 6/2012 dnh cho sinh
vin xut sc ti tr bi ACCA Vietnam
Mr. Trng Lu Vng, ACCA
Hi vin ACCA
Trng nhm kim ton EY
Chuyn gia Kim sot ti chnh Vinpearl
Hotels and Resort Vinpearl, VinGroup
Ms. Tiu Th Thanh, ACCA
Hi vin ACCA
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Hc bng ca ngn hng Tokyo Mitsubi-
shi dnh cho hc sinh xut sc nht ca mi
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Mr. Minh Hin
Trng nhm kim ton PwC
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Mr. L Quang Hng, ACCA
Thc s Ti chnh ti i hc Huddersfield, UK
Hi vin ACCA
Trng nhm kim ton EY
Ms. Nguyn Th Ngc Trm, CPA
Hon thnh chng ch CAT, hi vin Hip
hi K ton cng chng M CPA US
Senior Accountant at Iryna Accountancy
Corporation, Oakland, California, US
Tr l kim ton Deloitte
Thc tp tr l kim ton KPMG
Ms. Nguyn Th Linh, ACCA,
VACPA
Hi vin ACCA v VACPA
Chng ch K ton trng ca Hc vin ti
chnh
TOP10 cc mn F5, F7, F8 v P2 ACCA
Prize winner F9
Trng nhm kim ton ti EY
Chuyn gia t vn qun tr ri ro EY
Ms. Nguyn Th Hng Ngc
TOP10 sinh vin xut sc t hc bng
Pathway to success 2013
Hc bng m mm ti nng sinh vin kinh
t 2013
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Tr l kim ton ti EY
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Hon thnh 13/14 mn ACCA
Tr l kim ton kim ton Deloitte
Kim ton ni b JSC
Mr. on Huy Tun
Tr l kim ton EY
Top 5 Nh hoch nh ti chnh trin vng
do ngn hng HSBC t chc, cp quc gia,
2013
600 - WORD DICTIONARY

OF TAXATION
Chu trch nhim ni dung
Nguyn c Thi

Bin tp ni dung
Trn Hong Anh, Nguyn Minh Khu,
Nguyn Th Hnh

Trnh by
Nguyn Vit Anh, Nguyn Minh Khu
SAPP Academy - Hc vin k ton kim ton thc hnh l hc vin dn u trong lnh vc o to
k ton, kim ton thc hnh cht lng cao ti H Ni, chuyn o to sinh vin k ton kim ton
cc trng i hc ln nh Kinh t quc dn, Hc vin ti chnh, Ngoi thng, Hc vin ngn hng...
Vi hng trm hc vin , ang lm vic ti BIG4 v Non-BIG ln ca Vit Nam, SAPP Academy
t ho c ng hnh trn con ng thnh cng ca cc hc vin.

SAPP Academy - Hc vin k ton kim ton thc hnh

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