Lab03

personal Income tax

Management fee
MANAGEMENT FEE

DATA SECTION

Management fee schedule

NP b/f tax & mgt fee (in thousands) Rate

0 2%
5 4%
10 6%
20 8%
50 6%

Month Jul Aug Sep Oct Nov Dec

NP b/f tax & mgt fee ( in thousands) 48 10 19 -47 -37 181

REPORT SECTION

Month Jul Aug Sep Oct Nov Dec

NP b/f tax & mgt fee ( in thousands) 48 10 19 -47 -37 181
Rate 8% 6% 6% 0% 0% 6%
Management fee expense 3.84 0.6 1.14 0 0 10.86
Jan Feb Mar Apr May Jun
-9 -28 29 29 -37 4

Jan Feb Mar Apr May Jun

-9 -28 29 29 -37 4
0% 0% 8% 8% 0% 2%
0 0 2.32 2.32 0 0.08
PERSONAL INCOME TAX
(INCOME TAX CALCULATION)
DATA SECTION
table1: Marginal tax rate
Monthly taxable Income Rate
0 5%
5,000,000 10%
10,000,000 15%
18,000,000 20%
32,000,000 25%
52,000,000 30%
80,000,000 35%

table 2: employee income before tax

Code Names Taxable Income
1356 Giang VND 30,000,000
3708 An VND 20,000,000
3475 Cuong VND 16,000,000
1366 Binh VND 155,000,000
3587 Huong VND 11,500,000
9088 Trang VND 10,000,000
3560 Phuong VND 8,000,000
3460 Lien VND 5,000,000
1450 Yen VND 4,000,000
1467 Dung VND 2,500,000
NAME NguyỄn Thanh Trang
ID 1804010105
CALCULATION SECTION

Thresthold marginal % Base Tax

0 5% 0
5,000,000 10% 250,000
10,000,000 15% 750,000
18,000,000 20% 1,950,000
32,000,000 25% 4,750,000
52,000,000 30% 9,750,000
80,000,000 35% 18,150,000

REPORT SECTION
Code Names Taxable Income Threshold Marginal
1356 Giang VND 30,000,000 VND 18,000,000 20%
3708 An VND 20,000,000 VND 18,000,000 20%
3475 Cuong VND 16,000,000 VND 10,000,000 15%
1366 Binh VND 155,000,000 VND 80,000,000 35%
3587 Huong VND 11,500,000 VND 10,000,000 15%
9088 Trang VND 10,000,000 VND 10,000,000 15%
3560 Phuong VND 8,000,000 VND 5,000,000 10%
3460 Lien VND 5,000,000 VND 5,000,000 10%
1450 Yen VND 4,000,000 VND 0 5%
1467 Dung VND 2,500,000 VND 0 5%
Base tax Income tax
VND 1,950,000 VND 4,350,000
VND 1,950,000 VND 2,350,000
VND 750,000 VND 1,650,000
VND 18,150,000 VND 44,400,000
VND 750,000 VND 975,000
VND 750,000 VND 750,000
VND 250,000 VND 550,000
VND 250,000 VND 250,000
VND 0 VND 200,000
VND 0 VND 125,000
PERSONAL INCOME TAX

DATA SECTION CALCULATION SECTION

Table 1: PIT rates
Monthly taxable income Tax rate Threshold Marginal %
0 5% 0 5%
5,000,000 10% 5,000,000 10%
10,000,000 15% 10,000,000 15%
18,000,000 20% 18,000,000 20%
32,000,000 25% 32,000,000 25%
52,000,000 30% 52,000,000 30%
80,000,000 35% 80,000,000 35%

Table 2: Employee taxable income REPORT SECTION

Code Names Taxable Income Code Names
1356 Giang 30,000,000 1356 Giang
3708 An 20,000,000 3708 An
3475 Cuong 16,000,000 3475 Cuong
1366 Binh 155,000,000 1366 Binh
3587 Huong 11,500,000 3587 Huong
9088 Trang 10,000,000 9088 Trang
3560 Phuong 8,000,000 3560 Phuong
3460 Lien 5,000,000 3460 Lien
1450 Yen 4,000,000 1450 Yen
1467 Dung 2,500,000 1467 Dung
Base Tax
0
250000
750,000
1,950,000
4,750,000
9,750,000
18,150,000

Taxable Income Threshold Marginal Base tax Income tax

VND 30,000,000 18,000,000 20% 1,950,000 VND 4,350,000
VND 20,000,000 18,000,000 20% 1,950,000 VND 2,350,000
VND 16,000,000 10,000,000 15% 750,000 VND 1,650,000
VND 155,000,000 80,000,000 35% 18,150,000 VND 44,400,000
VND 11,500,000 10,000,000 15% 750,000 VND 975,000
VND 10,000,000 10,000,000 15% 750,000 VND 750,000
VND 8,000,000 5,000,000 10% 250,000 VND 550,000
VND 5,000,000 5,000,000 10% 250,000 VND 250,000
VND 4,000,000 0 5% 0 VND 200,000
VND 2,500,000 0 5% 0 VND 125,000
PROMATION PROGRAM

DATA SECTION
Purchase value Voucher
5,000,000 100,000
7,000,000 200,000
10,000,000 300,000
15,000,000 400,000
20,000,000 500,000

REPORT SECTION