Taxation University

Taxation - Personal Income Tax and Corporate Income Tax

20 câu

60 phút

Có đáp án

Thông tin đề

Môn: Taxation
Kỳ thi: University
Số câu: 20 câu
Thời gian: 60 phút
Đáp án: ✓ Có giải thích

Nội dung đề (20 câu)

Câu 1.
Personal income tax (PIT) in Vietnam is fundamentally characterized as which type of tax?
- A.
  An indirect tax levied on consumption transactions
- B.
  A direct tax levied progressively on the income of individuals
- C.
  A regressive tax on goods and services
- D.
  A tax based on the value of property owned by the taxpayer
Câu 2.
A tax resident individual in Vietnam is subject to PIT on:
- A.
  Only income earned within Vietnam's territory
- B.
  Worldwide income, regardless of where it is earned or remitted
- C.
  Only income remitted (brought) into Vietnam
- D.
  Only employment income earned in Vietnam
Câu 3.
Under Vietnamese PIT law, an individual is considered a tax resident if:
- A.
  They are present in Vietnam for 90 days or more within a calendar year
- B.
  They hold a permanent residence (registered household) in Vietnam only
- C.
  They are present in Vietnam for 183 days or more within a calendar year, OR 183 days or more within 12 consecutive months from the first date of arrival
- D.
  They hold a Vietnamese passport only
Câu 4.
Compared with non-residents, a resident taxpayer in Vietnam is entitled to:
- A.
  Apply progressive tax rates but cannot claim the family deduction
- B.
  Apply a flat tax rate with the family deduction
- C.
  Apply progressive tax rates AND claim the family deduction for self and dependants
- D.
  Neither claim the family deduction nor apply progressive rates
Câu 5.
Which type of income is subject to an annual PIT assessment (rather than periodic withholding at source)?
- A.
  Employment income
- B.
  Business income
- C.
  Capital transfer income
- D.
  Securities transfer income
Câu 6.
Income from leasing out real property is classified as which type of income for PIT purposes?
- A.
  Employment income
- B.
  Business income
- C.
  Capital investment income
- D.
  Capital transfer income
Câu 7.
Which of the following is NOT included in an individual's assessable income for PIT purposes?
- A.
  Year-end bonus (Tet bonus) paid by the employer
- B.
  Gain from transfer of listed securities
- C.
  Scholarship received by a full-time university student
- D.
  Commission income earned from sales activities
Câu 8.
Which of the following items is EXEMPT from PIT in Vietnam?
- A.
  Interest earned on bank deposits at credit institutions
- B.
  Retirement pension paid by the Vietnam Social Insurance fund
- C.
  13th-month salary bonus from the employer
- D.
  Year-end performance bonus
Câu 9.
The dependant (children) relief under Vietnamese PIT law applies to children who:
- A.
  Are only under 18 years old
- B.
  Are only full-time university students
- C.
  Are under 18, OR are handicapped/incapable of working regardless of age, OR are 18+ studying at university/college/high school with personal income not exceeding the regulated threshold
- D.
  Include any adult child regardless of study or income
Câu 10.
Which of the following contributions is NOT deductible when determining an employee's taxable employment income?
- A.
  Mandatory social insurance contributions
- B.
  Mandatory health insurance contributions
- C.
  Trade union fee contributions
- D.
  Voluntary donation to a study promotion fund
Câu 11.
Mr. L won a lottery prize valued at VND 2,000 million. The PIT rate on lottery winnings exceeding VND 10 million is 10% on the entire prize value. What is Mr. L's PIT payable on this prize?
- A.
  VND 200 million
- B.
  VND 100 million
- C.
  VND 0 million
- D.
  VND 20 million
Câu 12.
Mrs. P, a tax resident, received VND 1,900 million in cash dividends from a Vietnamese company (the dividend was paid net of the 5% withholding tax). Using the gross-up method, what is her PIT payable?
- A.
  VND 95 million
- B.
  VND 100 million
- C.
  VND 190 million
- D.
  VND 0 million
Câu 13.
Mr. G, a foreign national, first arrived in Vietnam on August 1, 2021 and worked continuously until November 30, 2021 (122 days), then left Vietnam and did not return. His presence in the calendar year 2021 was 122 days, and in the 12 consecutive months from August 1, 2021 to July 31, 2022 was also 122 days. What is his tax residency status for tax year 2021?
- A.
  Non-resident, because he did not meet the 183-day threshold under either the calendar year or the 12-consecutive-months test
- B.
  Resident, because he had a labor contract in Vietnam
- C.
  Resident, because any income earned in Vietnam automatically makes him a tax resident
- D.
  Tax residency cannot be determined with the information given
Câu 14.
How is the tax payable on business income calculated for a NON-RESIDENT individual in Vietnam?
- A.
  By applying progressive tax rates to worldwide business income after granting family deduction
- B.
  By applying a flat percentage rate (typically 1%–5%) on Vietnam-sourced business income, WITHOUT family deduction
- C.
  By applying the same progressive rates as residents on Vietnam-sourced income only
- D.
  Non-residents are completely exempt from PIT on business income sourced from Vietnam
Câu 15.
The primary economic rationale of the 'family deduction' (giảm trừ gia cảnh) in Vietnamese PIT is to:
- A.
  Encourage individuals to save and invest more aggressively
- B.
  Ensure that income used to meet the basic living expenses of the taxpayer and their dependants is not taxed, providing a minimum tax-free threshold
- C.
  Reduce the tax burden only for high-income earners
- D.
  Replace all other personal tax exemptions and reliefs
Câu 16.
Which of the following employment benefits provided to an employee is generally NOT subject to PIT in Vietnam?
- A.
  Cash Tet (Lunar New Year) bonus from the employer
- B.
  One-time round-trip airfare for home leave for an expatriate employee's family under the labor contract
- C.
  Sales commission paid by the employer
- D.
  Cash performance bonus
Câu 17.
Mr. T, a tax resident with no dependants, was present in Vietnam for the entire calendar year 20XX. Given that the monthly personal relief for residents is VND 11 million, what is Mr. T's total personal relief for the tax year?
- A.
  VND 11 million
- B.
  VND 99 million
- C.
  VND 132 million
- D.
  VND 44 million
Câu 18.
Mr. U has a gross monthly salary of VND 30 million. The monthly base salary for social insurance and health insurance is VND 1.5 million, and he pays 10.5% compulsory insurance on this base salary. What is his monthly assessable employment income?
- A.
  VND 30 million
- B.
  VND 29.84 million
- C.
  VND 15 million
- D.
  VND 28.5 million
Câu 19.
For Corporate Income Tax (CIT) purposes, revenue from the sale of goods is recognized at the time:
- A.
  The goods physically leave the seller's warehouse
- B.
  Full payment is received from the buyer
- C.
  The ownership of the goods OR the right to use the goods is transferred to the buyer
- D.
  The fiscal year-end, regardless of when the sale occurred
Câu 20.
Which of the following expenses is deductible when determining a company's taxable income for CIT purposes (assuming all conditions for documentation and non-cash payment are satisfied)?
- A.
  Salary paid to the owner of a sole proprietorship (single-member private enterprise)
- B.
  Golf membership fees for entertaining clients
- C.
  Depreciation of business fixed assets that are used for income-generating activities and meet the Ministry of Finance's stipulated conditions
- D.
  Penalties and fines paid for late submission of VAT declarations

Đáp án và giải thích từng câu có trong chế độ .

Đề Taxation tương tự

Taxation - VAT and Corporate Income Tax

20 câu