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VAT Tax Systems in ASEAN Countries: Types, Trends, and Differences, Summaries of Marketing

Economic Systems and PoliciesTaxation and AccountingInternational Trade and Finance

An overview of the value-added tax (vat) systems in various asean countries, including the different tax rates, trends, and applications. The increasing importance of vat in the region, with some countries implementing a consumption-based vat system, while others focus more on sales tax. The document also mentions the role of the common agenda for south-east asia's economic cooperation (casec) in harmonizing vat systems within the asean economic community.

What you will learn

  • How does the Common Agenda for South-East Asia's Economic Cooperation (CASEC) impact VAT systems in ASEAN?
  • What are the different types of VAT tax systems applied in ASEAN countries?
  • Which countries in ASEAN have implemented a consumption-based VAT system?

Typology: Summaries

2019/2020

Uploaded on 11/04/2021

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tung-le-2 🇻🇳

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Download VAT Tax Systems in ASEAN Countries: Types, Trends, and Differences and more Summaries Marketing in PDF only on Docsity! Hinh thivc gidn tiép cia thué - VAT, da tré nén duc thiét lap nhiéu hon trong ASEAN. Nam trong s6 10 quéc gia thanh vién ap thué VAT ¢ mic cé dinh, tir 12% @ Philippines dén 7% @ Thai Lan. Xu hu@ng chung cua caéc nudc DNA hién nay la tang cudng vai tro cua thué GTGT, d6ng thdi tirng buéc gidm dan thué sudt thué thu nhap dé tang tinh hap dan ctia méi trudng dau tw. Thué gian thu gifta cac nudc ASEAN ciing rat da dang. Hau hét cdc quéc gia ASEAN da ap dung hé thong Thué gia tri gia tang ("VAT" va ttng dung dua trén tiéu ding. Gidng nhu cdc hé thong VAT truyén thong, ngw0i nép thué duoc phép gidm thué VAT trén doanh thu ctia ho bang thué VAT ma ho hap thu tir viéc mua hang cua ho. Xuat khau hang hoa va dich vu cing chu yéu duoc dp dung mtfc 0%. Cac quéc gia da 4p dung hé thong THUE GTGT 1a: Campuchia, Indonesia, Lao, Philippines, Singapore (goi la Thué hang héa va dich vu), Thai Lan va Viét Nam. Malaysia dp thué ban hang Myanmar ap dung thué thuong mai lién quan nhiéu dén thué ban hang hon la VAT. Brunei khéng dp thué gian thu déi voi doanh thu/doanh thu.
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