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越南个人所得税介绍

The Introduction of the Tax of Vietnamese Private Income
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摘要 To suit the situation of reforming and openess, Vietnam initiates the tax of private income. Within the past 15 years, Vietnam has been adjusting to the tax of private income and and completing it, the ratio of tax income iincreases in the total income continuously and play the important part in regulating the income distribution among residents. The aim of the paper is to give the aid to Chinese people who go to Vietnam for business or job. To suit the situation of reforming and openess, Vietnam initiates the tax of private income. Within the past 15 years, Vietnam has been adjusting to the tax of private income and and completing it, the ratio of tax income iincreases in the total income continuously and play the important part in regulating the income distribution among residents. The aim of the paper is to give the aid to Chinese people who go to Vietnam for business or job.
作者 古炳玮 秦强
机构地区 广西财经学院
出处 《东南亚纵横》 2006年第10期31-34,共4页 Crossroads:Southeast Asian Studies
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参考文献2

  • 1霍军.《主要税种比较研究》,中国税务出版社,2002年9月版.
  • 2《越南个人所得税法及其施行细则》,越南财政部网页.

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