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Loại tài liệu: Tài liệu số - Book
Thông tin trách nhiệm: Le, Xuan Truong; Nguyen, Thi Thanh Hoai
Nhà Xuất Bản: Finance Publishing House
Năm Xuất Bản: 2023
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Since 2016, the Advanced Bachelor Courses on Accounting and Financerncourses (CLC courses) have been being taught in the Academy of FinancernVietnam Taxation (F6) which is designed on the orientation of ACCA diplomarnis one of the subjects of CLC courses. Because of the differences between thernaims of the ACCA diploma and the aims of bachelor programs for tax students,rnthe overall structure and the contents of the textbook which is used as crucialrnlearning materials for these courses are different. Although the TaxationrnTextbook which is designed for tax students can be used for the study of CLCrnstudents specializing on accounting and finance, but it is better to have anotherrnone which is more suitable to the orientation of ACCA diploma. That is why thernAcademy of Finance decided to publish this textbook.rnrnrnThe aims of this book are to provide systematic understanding of tax theory,rncrucial contents and issues of tax laws, and tax administration in Vietnam. Afterrnreading this textbook, under the guidance of lecturers, student can compute taxrnliabilities related to enterprises, prepare tax returns and practise otherrnprocedures related to taxes such as exemption, reduction, refund, appeals andrntax disputes etc. Especially, students know how to manipulate the tax laws inrnorder to maximize the profit of his/her enterprises which are known as tax reliefrnand tax avoidance.
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