CIT

Case 1:

a. CIT rate in overseas is 15% < standard CIT rate in VN 20%  tax paid in
overseas will be credited maximum = tax the profit from overseas assessed
by VN CIT regulation.
CIT overseas: 25,000 x 15% = 3,750
CIT paid in VN: (20% x 25,000) – 3,750=1,250
 b. CIT rate in overseas 30% > CIT rate in VN 20%  Tax cannot be credited
30%, maximum 20%
Ko phải nộp 0 mil
Case 2:

Without interest, Interest is Other income

Taxable revenue = 350 x 6 installments = 2,100 – 100 = 2,000

Case 3:
The value of the installation work which has been accepted and handed over 
Taxable revenue = 55% x20 billion = 11 billion
Case 4:

Library and kindergarten for staff: 5000 million VND, 10 years  Serve for
employees at enterprise’site  deductible expenses.
Sports centre for staff: 6400 million VND, 8 years  deductible expenses.
Equipment and interior of the sports centre: 2000 million VND, 4 years 
Equipment chưa phải FAs, could be tools and supplies???, được phân bổ quá 3
năm  non-deductible còn interior of the sports centre  deductible.

Case 5:
Unrealized loss of USD account  foreign currency: 300  record to other
expense
Realized loss from AR account: 100  CIT Adjustment
Unrealized loss from AP: 200  No
Unrealized gain from AR: 100  Adjustment
Realized gain from AP: 200  Financial income
Answer: 200
Case 6:
6.1:
CIT adjustment = 0,000; deposit ko trong PL nên ko điều chỉnh 10,000
6.2:
a. 0
b. 0
c. 2 bil / 5 years – 1 bil/
6.3
a. 0
b. 0
6.4: 0
6.5: 3.000
6.6:
a. 500/0,2  Ra phần gốc sau đó x 8% = 200

b. 100
c. 300
d. 0
e. -100
f. 0
6.7
0
MCQs

Non 5 bil – ( 6 bil – 1 bil)= 0 bil

1,6 bil / 6 years = 267 mil  deduct
Therefore, the loss of 2015 carried forward to 2016 is 15
billion dong. The remaining loss of 2016 of5 billion dong will
be carried forward to the third year.
D
A sai vì nó nói ko cần đk gì khác
C: Thỏa thuận rồi nên vẫn đc trừ