Vietnamese
Comparison: Decree No. 44/2023 and Decree No. 15/2022
Here are the new points of Decree No. 44/2023/ND-CP compared with Decree No. 15/2022/ND-CP on tax exemption and reduction policies.
Fine for the enterprise who pays lower wage than region-based minimum wage
Fine for the enterprise who pays lower wage than region-based minimum wage
The current situation that enterprises pay lower wages with the region-based minimum wage for employees is going on based on the employee’s unacknowledged understanding of labor laws. Enterprises shall receive a heavy penalty for this problem.
Customs valuation methods applicable to exported goods
Customs valuation methods applicable to exported goods
In order to calculate the payable export tax price, tax rate and export duty price must be known. In order to define the export duty price, it is necessary to know the principles and methods of customs valuation applicable to exported goods
List of VAT tax-liable goods of 0%, 5% and 10%
List of VAT tax-liable goods of 0%, 5% and 10%
The VAT tax rate is the payable tax rate per unit of tax-liable goods and services. The VAT tax rates include three levels: 0%, 5%, and 10%.
Differentiation of the tax rate of 0% and objects not liable to VAT
Differentiation of the tax rate of 0% and objects not liable to VAT
The tax rate of 0% and objects not liable to VAT are both exempted from tax. However, there are some differences between these two types of taxes.
Method for the determination of depreciation of tangible fixed assets
Method for the determination of depreciation of tangible fixed assets
The deprecation of tangible fixed assets is added to the production and business cost of enterprises. Enterprises use the methods for the determination of depreciation of tangible fixed assets determine the depreciation of tangible fixed assets as follows.
Differences between the representative offices of Vietnam and foreign companies
Differences between the representative offices of Vietnam and foreign companies
The representative office of an enterprise is a dependent unit of the enterprise, but the representative offices of Vietnam companies and foreign companies are not exactly the same.
Determination of the period of depreciation of tangible fixed assets
Determination of the period of depreciation of tangible fixed assets
The historical cost of fixed assets and depreciation period must be defined for the depreciation of tangible fixed assets. Here is the determination of the period of depreciation of tangible fixed assets.
10 new points of the Circular No. 02/2023 on business registration
10 new points of the Circular No. 02/2023 on business registration
From July 2023, the effectiveness of Circular No. 02/2023/TT-BKHDT causes many new changes in business registration, especially for business households. LuatVietnam would like to collect 10 new points in Circular 02/2023 on business registration.
How many types of stocks? What are names of stocks?
How many types of stocks? What are names of stocks?
Stock is the certificate of share ownership. Currently, this article shall help you to know how many types of stocks? And what are the names of stocks?
Differentiate: Shares, stocks, dividends and shareholders in joint stock companies
Differentiate: Shares, stocks, dividends and shareholders in joint stock companies
Shares and stocks are two important definitions that anybody should know in studying the joint stock company. Besides, it is also necessary to differentiate share, stock, dividend and shareholder in joint stock companies.
