I, Vocabulary – Đào Thị Phương (21.12) Vocabulary Denition !" # ! $% &'( "#$ )% *+% % ,#- ./0 $% 1 - & 23% % 4 *-"- ' %% 5&/! % -% .6 !7 # % 6( ( 8 *9+% %) 4 5: )* ; 5: %%+* 4- .%<= + * 1 #' >% 28 '*,-*' *% 3 ' * /8 -* ? @A '*('** 58 BC7! % %.+&/ 4D E9F% % 4 5AGA '0"- 5H% E'I<J '% -' 5- KL ' # * % ** * 9%+%( #'' M N!LAO%& )0/ *=! P % $-% %. 4 *-"- %-/ $- Q -' *9=2 +(,+ ;8 4<-R % 23% %0" 4S 5 '*' BT!+%=F6- I, Summary – Đỗ Hải Đăng (21.13) '( * 1* 2The function of taxation %3"" "4%*56 4 ""%% %%'"464 ' '***74%'(3%43 " '%4* 2Advantages and disadvantages of different tax systems 86Advantages4(&' 4 96:%""& 2%;%" 2 ';* <65"%4 +, Disadvantage %('" 4''&3 4 6( ( &44* 2Tax evasion 4 6 %%'% *=%'63%%'%4,(6( 3;' 43%33'* 2Avoiding tax on salaries 3'4'&3"4 '*=%'44%'3>%> %3;6" ' 6(/' 2Avoiding tax on profits?% 3"&3"4 %"*=%' 84%'& 6"* 8% ""& '&@ A 8'43 III, Short questions – Đào Thị Phương(21.12) 1, . What is the primary function of taxation? %3"""4 4%* 2. What are the other function of taxation? :"4 4%46 "" ' 2B(4&' 2C44%' 2:'4"%3 24 24%%'4%'4 ' '66 (*** 3. What is the tax evasion? ''4'%""'4%3& &*5(6& 6 %'36'6 "'66''* 4. How many kinds of Tax are there and what are they? &" 9*D '(' * <*5 '4* 5. What is income tax? 5'%'% 6. What is tax haven? 53""43'&"4(* 7. What is tax rate? %"%6 %" '" 46%* IV, Long questions – Nguyễn Thị Thu Trà (21.13) 1, What are the way of evade tax? E6F&4'3%4 E64"'" 43(( % 862%4@'4' 3''3 "%"A 86B%4%'4''3''&* E6G%34&* 2, What are the way of avoid tax? 86H%'34 4 '32%%'3'"I%J "('36 %36" ' 6 (/' *K"%'6%%' (3& '%% %3* 86D ((" * 86?% 3"&3"4%"* 3 (4"&%'% " 3'' %" (%*L''%"% ""& '&* 3. How many types of tax rate? ('"" 3%%46 %%'64* 7%4& %% @"%'6A* 7%%'& %%3 @"%'6'6%A* 74& %%"'' @"%'6'A* 4,What are the disadvantage of tax system in Viet Nam? 2%'33M66%%% '''3""' %'%* 2H3%'34'''" 3'4"M'36, ('4%3 & ''4'* 24"(4%%';%'3 ( %'3* 2G" %%'"" '4' %* . !7 # % 6( ( 8 *9+% %) 4 5: )* ; 5: %%+* 4- .%<= + *. 1 #' >% 2 8 '*,-*' *% 3 ' * / 8 -* ? @A '*('** 5 8 BC7! % %.+&/ 4D. 3"&3"4 %"*=%' 8 4%'& 6"* 8 % ""& '&@ A 8 '43 III,