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MINISTRY OF EDUCATION AND TRAINING HOA SEN UNIVERSITY FACULTY OF ECONOMICS AND COMMERCE - - Project: Legal Accounting Documents Research IMPORT-EXPORT TAX Instructor: Nguyễn Thanh Nam GROUP MEMBERS Full name Student ID No Phạm Ngọc Tuấn (Leader) 200 Mai Hoàng Tùng 2004701 200 200 - June 2016 - Project: Legal Accounting Documents Research MINISTRY OF EDUCATION AND TRAINING HOA SEN UNIVERSITY FACULTY OF ECONOMICS AND COMMERCE - - Project: Legal Accounting Documents Research IMPORT-EXPORT TAX Instructor: Nguyễn Thanh Nam GROUP MEMBERS Full name Student ID No Phạm Ngọc Tuấn (Leader) Mai Hoàng Tùng 2004701 Project: Legal Accounting Documents Research SUPPERVISOR’S REMARK _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ , 2016 Sign CHAPTER 1: GENERAL TAX Hoa Sen University Project: Legal Accounting Documents Research 1.1 Tax Definition and Characteristics 1.1.1 Definition Tax is objective inevitability (unavoidable) tied up with the State formation, existence and development In the term of economics, tax is a special measure, accordingly, the State uses their power to transfer a part of resources from private sector to public sector In the term of contribution, tax is a distribution way and re-distribution way of the grand social products and national income In the term of tax payer, tax is consider as compulsory contribution of legal entities and individuals to the State Taxes are compulsory contributions to a certain extent and within timeline as prescribed by laws which not have nature of direct refund in order to serve the common purpose of the whole society 1.1.2 Characteristics Tax always connects to the State power Tax is basic obligation of each citizen as regulated in the Constitution ‘Production and trading establishments belonging to all economic sectors shall fulfill all obligations to the State, be equal in the front of the laws etc.’, ‘Citizens have obligations to pay tax and work for public good as prescribed by laws’ Tax is a part of income paid compulsory by all people classes The State use political power to force tax payers to transfer a part of their income to the State through legal regulations on tax Tax is a form of income distribution without direct refund nature Hoa Sen University Project: Legal Accounting Documents Research Tax does not have exchange nature, however citizens receive benefits provided the State to society such as infrastructure social interest etc 1.2 The role and function of tax 1.2.1 The role of tax The revenues of the state budget: A national finances healthy to rely mainly on internal revenues from the national economy All spending demand of the state are met through income from taxes, fees and other forms of revenue, such as: borrowing, foreign aid, sale of national resources, other revenue But actual tax forms collected outside which there are many limitations, bound by many conditions Thus tax are charges considered the most important because this charges is stable and identifiable as the economy develops, increasing this charges In Vietnam, the tax actually become the main source of income of the state budget since 1990 This is expressed through the proportion of total income tax in the budget Tool contributes adjust macroeconomic targets: Tax policy was coined not only in order to bring collected amount to the budget merely that higher requirements are collected through the implementation of the inventory function, control, manage, guide and encourage the development of production, expand circulation for all economic sectors in the direction of development of the state plan, contributed positively to the adjustment of the major imbalances in the national economy 1.2.2 The function of tax Running macroeconomics via measures of changing tax rates, issuing tax initiatives etc… • Adjusting economy cycle • Forming industrial structure in the more rational manner • Adjusting capital accumulation Hoa Sen University Project: Legal Accounting Documents Research • Protecting national production Distributing income and performing social equality: • Intervening the process of distributing income and social wealth, limiting the big gap of living standards and income among people classes in the society • Distributing income among people classes via direct tax types • Orienting consumption via indirect tax types such as Special sales tax 1.3 Tax classification - Classification by taxing modes: Direct taxes: Taxes are imposed directly on income or assets of tax payers o Advantage: Direct influence on taxable income o Disadvantage: Easy to make reaction from tax payer Indirect taxes: Taxes are collected via prices of goods and services o Advantage: Tax payers are broad scope Taxes are imposed on prices of goods and services so tax payers usually feel the burden of these taxes o Disadvantage: The taxes no assure equality in tax obligation due - to regressive Classification by tax determination methods Income tax: taxable base is earning income (corporate income, personal income, etc…) Consumption tax: taxable base is a part of income of organizations and individuals consumed currently (sales tax, value added tax, special sales tax, etc…) Asset tax: taxable base is asset value such as financial asset, fixed asset, intangible assets (Land and house tax, etc…) Hoa Sen University Project: Legal Accounting Documents Research - Classification by tax rates Tax rate: The percent of income paid as tax, or the percent of the value of a good, service or asset paid as A progressive tax: is one in which the percent paid as tax rises as the amount rises (for example, personal income tax in many countries) Degressive taxation: A tax is called degressive when the rate of progression in taxation does not increase in the same proportion as the increase in income Fixed tax rate: A tax that is set at a certain amount and does not vary according to the value of the item being taxed - Classification by administration decentralization and the State budget management o Central tax: regulated and applied in the scope of the nationwide o Local tax: regulated and applied in the scope of a local area o In Vietnam, there is only tax policy, not apply central tax and local tax 1.4 Structure, factors, criteria, policies of tax system Structure: Hoa Sen University Project: Legal Accounting Documents Research Factors influencing on tax system: - Political factor - Economic factor - Social factor Criteria used to set up tax system: - Justice:  Horizontal justice: if individuals have the same conditions to pay tax, the tax treatment is the same for all of them  Vertical justice: If an individual is able to pay tax more, he shall pay - more than another individual who is able to pay tax less Efficiency Obviousness & transparency Flexibility Tax policies: current tax policies of Vietnam      1.5 Law on Valued added tax Law on Special sales tax Law on Corporate income tax Law on Import and Export duty Law on Exploitation of natural resources (Applied from July, 2010 and replaced for Ordinance on exploitation of natural resources)  Law on Personal income tax  Law on Agricultural land use right  Ordinance on house and land  Ordinance on fees and surcharges  Decree on excise Tax accounting 1.5.1 Definition Tax accounting as an accountant responsible for tax issues in the Enterprises Declares and supporting quarterly and annual tax provision calculations Tax accounting related of State laws and the obligations of Companies to the State State could only manage the economy many components when there are tax accountings In contrast, Enterprises Hoa Sen University Project: Legal Accounting Documents Research business could only stable and favorable tax reports when making clear tax issues Hence, the introduction of tax accounting aims to help Enterprises steady and better develop State Tax accounting is governed by the Internal Revenue Code which dictates the specific rules that companies and individuals must follow when preparing their tax returns Tax principles often differ from Generally Accepted Accounting Principles 1.5.2 Role of tax accounting  To assist with the completion of all tax related compliance obligations including income tax, GST, FBT, payroll tax, customs  and stamp duties To assist with the Tax Effect Accounting requirements for various  legal entities To assist with transfer pricing compliance including preparation of  transfer pricing documentation To assist with the completion of tax risk and policy frameworks and   the implementation of process improvements Undertake ad hoc research in relation to the abovementioned taxes To assist with day to day questions from the business in relation to  the abovementioned taxes To assist with responses to be provided to relevant Tax Authorities as part of tax reviews and audits 1.5.3 Responsibilities and powers of tax accounting Propose ways of handling case invoices need to be adjusted or cancellation prescribed by the current Tax Law Comments evaluation the data when there are differences between the tax reports and finalization Accountants Guide basis for the implementation declaration according to the provisions tax reports Other jobs related to tax Hoa Sen University Project: Legal Accounting Documents Research 1.5.4 The relationship of accounting in business: Subordinated Accounting Department - Finance personnel directing assignment, direct operating room charge When providing data related to the operations which they charge must have the approval of the Board of Director or Chief Accountant Relations with the local units of the Company within the scope of its 1.6 responsibilities undertake fulfill well work Receive or exchange the information on internal accounting basis The process of formation and development of the State apparatus on tax management in Vietnam The development process of duty in Vietnam can be divided into three period: Stage 1: The period before the French invasion The After-Le, the tax is divided into two main types: direct taxes and taxes indirect The Nguyen, the tax regime is divided into two mains types: the rich and complex extra State 2: The Colonial Period, half feudal (from 1895 to May in 1945) before the French invasion Immediately after the invasion of our country, the French have set taxation regime In general taxation regime French colonial siphoned our people just to degrade our nation whole State 3: Country Vietnam independence, unity and Socialist construction Hoa Sen University 10 Project: Legal Accounting Documents Research - Circular 128/2013/TT-BTC of the Ministry of Finance dated 10.09.2013 regulations on customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported - This Circular takes effect from the date of 01/11/2013 - Customs procedures for certain types of exports and imports has guidance in Circular 196/2012/TT-BTC, but was amended and supplemented in this Circular shall implement the amendments and - supplements supplementing this Circular Abolition of Circular 194/2010/TT-BTC, Circular 92/2010/TT- BTC, Circular 106/2005/TT-BTC, Circular 128/2010/TT-BTC, Circular 01/2012/TT-BTC; Section of Chapter II, Chapter III of the Circular 49/2010/TT-BTC; c, Clause 3, Article of Circular 193/2012/TT-BTC; regulations on tax payment deadline in paragraph of Article 4, Clause 1, Article 11, point 1.2.5.4 and point 1.2.6 clause of Article 14 of Circular 205/2010/TT-BTC; regulations on tax payment deadline crude oil exports in Clause 2, Article 10 of Circular 32/2009/TT-BTC; Article 12 of Circular 155/2011/TT-BTC and content guidelines on customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported by the Ministry of Finance issued before the date of this Circular have the effect not - consistent with the guidance in this Circular If the relevant documents mentioned in this Circular are amended, supplemented or replaced, follow the new text be amended, supplemented or replaced 2.7.4 Circular 133/2013/TT-BTC • Circular 133/2013/TT-BTC of the Ministry of Finance dated 09/24/2013 amending and supplementing Clause of Article 15 and the form attached to Circular 86/2013/TT-BTC dated 27/06/2013 Hoa Sen University 34 Project: Legal Accounting Documents Research provides for the application of the priority mode in the field of state management over customs for eligible businesses o Edit form 03/DNUT - Memorandum on recognition priority enterprise o Edit form 04/DNUT - Decision on the recognition priority enterprise o Edit form 09B/DNUT on data reporting, import your situation • This Circular takes effect as from January 24/09/2013 2.7.5 Circular 86/2013/TT-BTC • Circular 86/2013/TT-BTC of the Ministry of Finance regulation dated 06/27/2013 on the application of the priority mode in the field of State management over customs for eligible businesses • This Circular replaces Circular No 63/2011/TT-BTC dated 13/05/2011 and Circular No 105/2011/TT-BTC dated 12/07/2011 of the Ministry of Finance, and the effective implementation date 11/08/2013 2.7.6 Circular 119/2012/TT-BTC - Circular 119/2012/TT-BTC of the Ministry of Finance dated 20/07/2012 amending and supplementing Circular No 157/2011/TTBTC dated 14/11/2011 of the Ministry of Finance issued Tariff export, import tariff preferences under the category of taxable goods - This Circular takes effect as from 03/09/2012 2.7.7 Circular 111/2012/TT-BTC • Circular 111/2012/TT-BTC dated 04/07/2012 the list of goods and import duty rates applicable to tariff quotas • This Circular takes effect from 18/08/2012, and replaces Circular No 188/2009/TT-BTC dated 29/09/2009 of Ministry of Finance on the issuance of the list of goods and import duty to apply tariff quotas 2.7.8 Circular 109/2012/TT-BTC • Adjust tax rate preferential import tariffs on some commodities under Heading 2710 specified in the Preferential Import Tariff issued Hoa Sen University 35 Project: Legal Accounting Documents Research Circular No 103/2012/TT-BTC dated 22/06/2012 of the Ministry of Finance guiding the implementation of import tax rates for certain preference items in tariff heading 2710 preferential import duty rates into new preferential import provisions in the list issued Circular present • This Circular takes effect after its signing and replaces Circular No 103/2012/TT-BTC dated 06/22/2012 of the Ministry of Finance guiding the implementation of import tax rate incentives for a the goods of heading 2710 in the preferential import tariff 2.7.9 Circular 100/2012/TT-BTC • Adjust tax rate preferential import tariffs on some commodities petroleum gas and other hydrocarbon gases under Heading 2711 in the Preferential Import Tariff according to the list of taxable items in Circular No 37/2012/TT-BTC dated 02/03/2012 of the Ministry of Finance a tax rate preferential import new provisions in the list attached to this Circular • This Circular takes effect after its signing and replaces Circular No 37/2012/TT-BTC dated 02/03/2012 of the Ministry of Finance guiding import tax rate incentives for with some items under heading 2711 in the preferential import tariff 2.7.10.Circular 11/2012/TT-BTC • Circular 11/2012/TT-BTC of the Ministry of Finance dated 04/02/2012 guiding the export tax exemption for goods as building materials taken from the domestic market into non-tariff area to build repair and maintenance of technical infrastructure, social infrastructure common in non-tariff areas • This Circular takes effect as from 20/03/2012 2.7.11.Circular 157/2011/TT-BTC • Circular 157/2011/TT-BTC of the Ministry of Finance issued 14/11/2011 export tariffs, preferential import tariff by categories of taxable goods Hoa Sen University 36 Project: Legal Accounting Documents Research • This Circular annuls: 201/2010/TT-BTC, Circular Circular 184/2010/TT-BTC, 208/2010/TT-BTC, Circular Circular 214/2010/TT-BTC, Circular 07/2011/TT-BTC, Circular 20/2011/TTBTC, Circular 24/2011/TT-BTC, Circular 29/2011/TT-BTC, Circular 46/2011/TT-BTC, Circular 67/2011/TT-BTC, Circular 77/2011/TT-BTC, Circular 82/2011/TT-BTC, Circular 91/2011/TTBTC, Circular 95/2011/TT-BTC, Circular 102/2011/TT-BTC, Circular 103/2011/TT-BTC, Circular 108/2011/TT-BTC, Circular 111/2011/TT-BTC, Circular 119/2011/TT-BTC, Circular 135/2011/TT-BTC, Circular 145/2011/TT-BTC, and the other provisions of the Finance on export tax and import duty incentives 2.8 contrary to the provisions of this Circular • This Circular takes effect from 01/01/2012 Import – export tax accounting 2.8.1 Imported accounting • Accounting reflects the value of materials, goods, imported fixed assets include the total amount to be paid to the seller (according to actual exchange rates), import duties, excise taxes, environmental protection tax payable (if any), recording: Debit 152, 154, 156, 211 Credit 331 – trade payables Credit 3332 – special consumption ta Credit 3333 – import and export tax Credit 33381 – environment protection tax Credit 111, 112, 331… • VAT of imported goods input deductible: Debit 1331 – VAT on purchase of goods and services Credit 33312 – VAT on imported goods • When paying tax to the state budget - based on the paper submitted for state budget Debit 33312 – VAT on imported goods Debit 3332 – special consumption tax Debit 3333 – import and export tax Debit 33381 – environment protection tax Hoa Sen University 37 Project: Legal Accounting Documents Research Credit 1111/1121 – Vietnam dong • If other costs incurred, such as transport, beachfront, storage Debit 156/152/153/211 Debit 1331 (if any) Credit 1111/1121/331 2.8.2 Exported accounting Account used: 511 – Revenues, 632 – Costs of goods sold Several major economic transactions: • When goods move the harbor, for delivery to the carrier, based on the "Poll cum internal transport" command together with the internal transfer: Debit 157 – outward goods on consignment Credit 156 – merchandise inventories • Cases exports are bought by way of direct shipping Debit 157 – outward goods on consignment Debit 153 – tools and supplies Credit 331 – trade payables • When complete delivery responsibilities, exports were identified as selling the invoicing accounting sales, reflecting sales of export goods under the price was converted into Vietnam dong at the exchange rate actually at the time of revenue recognition Debit 131 – trade receivables Credit 511 – revenues Reflects cost accounting records: Debit 632 – costs of goods sold Credit 157 – outward goods on consignment • The cost of export delivery Debit 641 – selling expenses Debit 133 – deductible VAT Credit 111/112 • Taxes payable exports Debit 511 – revenues Credit 333 – taxes and other payables to Stated Budget • Upon receipt of notice by the Bank with the amount sold Debit 112 – cash in banks Credit 131 – trade receivables Hoa Sen University 38 Project: Legal Accounting Documents Research 2.9 Example 2.9.1 Duc Anh Company export 1000 products, and the FOB price is 169,000 VND/unit Tax rate is 8% Solution: Sales revenue: 1000 x 169,000 = 169,000,000 (VND) Export: 169,000,000 x 8% = 13,520,000 (VND) Journalize: Dr 131 169,000,000 Cr 511 169,000,000 Dr 511 13,520,000 Cr 3333 13,520,000 Dr 3333 13,520,000 Cr 112 / 111 13,520,000 2.9.2 Anh Khoa Company imported a shipment 4000kg material A, buy CIF price is 60000 VND/kg, the tax rate is 7% Determination of the import duties payable on the Anh Khoa Company Solution: Sales revenue: 4000 x 60,000 = 240,000,000 (VND) Export: 240,000,000 x 7% = 16,800,000 (VND) Journalize: Dr 131 240,000,000 Cr 511 240,000,000 Dr 511 16,800,000 Cr 3333 16,800,000 Dr 3333 16,800,000 Cr 112 / 111 Hoa Sen University 16,800,000 39 Project: Legal Accounting Documents Research 2.9.3 Exporting 6000kg material A with price 286,000 VND/kg Tax rate is 10% Solution: Sales revenue: 6000 x 286,000 = 1,716,000,000 (VND) Export: 1,716,000,000 x 10% = 171,600,000 (VND) Journalize: Dr 131 1,716,000,000 Cr 511 1,716,000,000 Dr 511 171,600,000 Cr 3333 171,600,000 Dr 3333 171,600,000 Cr 112 / 111 171,600,000 CHAPTER 3: THE CHANGE OF IMPORT AND EXPORT TAX FROM 1991 – 2016 3.1 Law on import – export tax in 1991 List of goods piles pinch, items in the tariff schedule is based on Import Export System list of goods and unified Customs Cooperation Council International (signed in Brussels on 19-6-1983) include 97 chapters and more than two commodity group industry Thereby, creating favorable conditions for us gradually integrate into the process of international cooperation on tariffs and trade, to overcome the shortcomings encountered when applying the old batch list SEV too simple Hoa Sen University 40 Project: Legal Accounting Documents Research Tariff including column: ordinary tax rates and preferential tax rates, similar to the general tax rate column and the column minimum tax tariff old trade However, there is another point in the old law, two types of tax rates are recorded in the tariff; in the new law, the tariff only ordinary tax records, and preferential tax is the tax rate applicable to exports and imports for countries that have signed terms for preferential trading relations with Vietnam and other cases by the Council of Ministers decided (for example the absence of our Government signed but unilateral for a country enjoying preferential tariffs in trade relations with us) According to Decree No 110 dated 31.03.1992 shallHĐBT preferential tax is applied uniformly by 70% ordinary tax recorded in the tariff The case of preferential tax rate differs from the above provisions will be made by the Council of Ministers decided in accordance with the specific request of the Ministry of Finance and other relevant ministries 3.2 Law on import – export tax in 1993 Import and export tax law in 1993 no major changes in terms shall, of which only the amendment of some articles 3.3 Law on import – export tax in 1998 The application of the VAT Law (starting from 1.1.1999) for the imported goods requires the Law on Export and Import Tax (export and import tax) must be revised and supplemented in order to ensure uniformity in tax policies applicable to imported goods, does not affect the production and business of enterprises Also to promote the work of export tax, import encourage and create favorable conditions for export activities, reasonable protection of domestic production in the spirit of protection selective, conditional, duration, consistent with the international integration process On the other hand, Vietnam has become a member of ASEAN, the region participated in the ASEAN Free Trade Area (AFTA), has signed a trade agreement with the EU, preparing to become a member of the Cooperation Forum economic Asia - Pacific (APEC) and the preparation of conditions Hoa Sen University 41 Project: Legal Accounting Documents Research joined the world trade Organization (WTO) - the circumstances that require the Law on export and import of what we should be amended and supplemented to create the necessary legal basis for the implementation of international commitments, contributing to the protection of national interests A new tax rate for imported goods including ordinary tax rates, preferential tax rates and tax rates, special offers: • Ordinary tax rates applicable to imported goods originating in countries that not have agreements on most favored nation treatment in trade relations with Vietnam: Tax rates are generally higher provisions no more than 70% compared to preferential tax rate of each category respectively, by government regulations • Preferential tax rates applicable to imported goods originating in countries that have agreements on most favored nation treatment in trade relations with Vietnam NA Standing Committee stipulated tariffs by category, taxable commodity groups and the duty rate bracket for each commodity group Based on the tariff by the Standing Committee of the National Assembly, government regulations Tariff according to the list of items and specific rates for each item • Special preferential tax rates applicable to imported goods originating in countries that Vietnam and countries that strike deals special preferential import tax Government regulations particularly preferential tax rates for each commodity according to agreements signed with other countries In addition to the payment of taxes under the provisions above, the unit has the goods to be imported into Vietnam in the following cases must also submit additional import duties in proportion by the Standing Committee of the National Assembly: • The prices of goods is too low compared with the normal value due to dumping, causing difficulties for the development of production of similar goods in Vietnam Hoa Sen University 42 Project: Legal Accounting Documents Research • There are from countries that have a discriminatory import duties or measures other distinguishing Duo processor for goods in Vietnam • Law on amending and supplementing the export tax and import regulations also add a number of principles, jurisdiction of tax authorities on inspection, export tax arrears, imported if a false declaration and evasion taxes or mistakes in the calculation of tax for legal grounds to solve the case after the tax collection until after detecting perjury and tax evasion, tax error, an often problems arise 3.4 because no regulations clear, full of the Law on export and import ago Law on import – export tax in 2005 One of the important issues in this project is modified on the tax payment deadline In Paragraph 3, Article 17 of the Law on Export and import of the current regulation allows enterprises were given a grace period of 15 days certain taxes, 30 days or 275 days after the export and import of goods, depending on the nature on the type of export and import Only for imported consumer goods must be paid prior to receipt of goods The circular stipulated that the positive effects and reduce difficulties in funding, accelerate enterprise piles import, export and development of production and business For regulations on tax notices, the Bill proposed amendments remove the tax notice, instead taxpayers will implement circular tracing the tax liability of the facility based on export declarations, import sew In this direction, the moment is the moment taxed taxpayers registered export declarations, imported to the customs authorities Export goods declaration, import also be seen as a tax return For these cases must be checked, assessment, taxpayers still have to pay taxes as declared in the export declarations, import After receiving test results, inspection if there are changes in the amount of tax payable, the customs authorities to notify them of the additional tax payable or refundable tax Such regulation is also consistent with progress toward a Hoa Sen University 43 Project: Legal Accounting Documents Research unified mechanism of self-assessment, self-assessment and self-payment of export tax or import 3.5 Law on import – export of modified 2016 After more than 11 years of implementation, the Law on Export and import in 2005 exposed some weaknesses especially when Vietnam is complete accession negotiations lot Free Trade Agreement new TPP, Vietnam Agreement Nam - EU, Vietnam Agreement - Eurasian economic Union and the general public joined ASEAN in late 2015 Thus, in 2016, Vietnam's National Assembly passed the Law on export and import (amendment) and with effect from the date of 01/9/2016, in which additional details on tax This is an important legal documents necessary for cargo and Vietnam are not disadvantaged in international markets Specifically, in Article Law on Export and import (amendment) regulations 2016 detailing the concept of "anti-dumping Tax is additional import duties applicable in the case of imports dumped into Vietnam cause or threatening to cause material injury to the domestic industry or prevent the formation of the domestic industry "," anti-subsidy tax is additional import duties applicable in the case of subsidized goods grade imported into Vietnam, causing or threatening to cause material injury to the domestic industry or prevent the formation of the domestic manufacturing industry "and" safeguard tax is additional import duties applicable in case of excessive import of goods into Vietnam causing serious harm or threaten to cause serious injury to the domestic industry or prevent the formation of the domestic manufacturing sector." At the same time, the content of the anti-dumping duty, countervailing duty, safeguard duties are specified in detail in Articles 12, 13, 14 and 15 of Chapter III Law on Export and import (Amendment) 2016 In particular detailed provisions applicable terms and conditions, rules and deadlines apply antidumping duty, countervailing duty, safeguard duty; Hoa Sen University responsibility of the 44 Project: Legal Accounting Documents Research authorities in the application of anti-dumping duty, countervailing duty, safeguard duty Specifically, "the Ministry of Industry and Trade decided to apply anti-dumping, countervailing duty, safeguard duty" and "The Ministry of Finance provides for the declaration, collection, payment, refund of antidumping duty, tax anti-subsidy, and safeguard duties" Thus, tax policies contribute actively in encouraging or restraint on economic activity and social situation of all the sectors, territories, organizations and individuals in accordance with the objectives orientation and planning of the state, so the government of Vietnam has continuously improved water tariff policy in line with the development of the country as well as to deal with the complicated economic world Hoa Sen University 45 Project: Legal Accounting Documents Research CONCLUSION Import and export taxes are great role on how to operate the economic in management and adjustment of the foreign trade, promoting investment and development, international economic integration, raising revenue for the national budget Import – Export tariff policies of Vietnam has achieved in particular aspects However, in terms of international economic integration taxes also remained some exist as: The tax calculation of the reference price is limited due to the lack of the information and timely updates Regulation of tariff grace period leads to further tax debts; Protection of national production as anti-dumping duties, safeguard duties are not really promoted in the context of the WTO The positive side is made clearly for the interests when the taxes are remain unchanged The amended and supplemented, and complete import and export tax policy follow a regular basis is essential, so as to follow the changes in domestic and international one Furthermore altering policies need to be suitable with the time table, as “appropriating” and "shocking" for any business Finally, After Trans-Pacific Partnership Agreement have effective enforce (TPP) signed on February 2nd 2016, the import and export tariff reduced about 65% generally that make the advantages for the businesses Hoa Sen University 46 Project: Legal Accounting Documents Research REFERENCES Works Cited Thư viện pháp luật [Online] http://thuvienphapluat.vn/van-ban/Doanh-nghiep/Thong-tu86-2013-TT-BTC-che-do-uu-tien-trong-quan-ly-nha-nuoc-ve-hai-quan-197567.aspx Thư viện pháp luật [Online] http://thuvienphapluat.vn/van-ban/Doanh-nghiep/Thong-tu128-2013-TT-BTC-thu-tuc-hai-quan-thue-xuat-nhap-khau-va-quan-ly-thue-hang-hoa-xuatnhap-khau-208410.aspx Thư viện pháp luật [Online] http://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Luat-suadoi-cac-Luat-ve-thue-2014-259208.aspx Thư viên pháp luật [Online] http://thuvienphapluat.vn/van-ban/Xuat-nhap-khau/Thongtu-126-2014-TT-BTC-thu-tuc-ke-khai-thu-nop-thue-tien-cham-nop-phat-hang-hoa-xuat-nhapkhau-248736.aspx kế toán thiên ưng [Online] http://ketoanthienung.vn/cach-hach-toan-hang-nhapkhau.htm Hệ thống văn quy phạm pháp luật [Online] http://www.moj.gov.vn/vbpq/lists/vn %20bn%20php%20lut/view_detail.aspx?itemid=27901 Hải quan Việt Nam [Online] http://www.customs.gov.vn/Lists/VanBanPhapLuat/ViewDetails.aspx?List=b83d2062-30904797-af61-7498eff47f51&ID=5832&Web=c00daeed-988b-468d-b27c-717ca31ae3ff Hải quan Việt Nam [Online] http://www.customs.gov.vn/Lists/VanBanPhapLuat/ViewDetails.aspx?List=b83d2062-30904797-af61-7498eff47f51&ID=6431&Web=c00daeed-988b-468d-b27c-717ca31ae3ff Hải quan Việt Nam [Online] http://customs.gov.vn/Lists/VanBanPhapLuat/ViewDetails.aspx?List=b83d2062-3090-4797af61-7498eff47f51&ID=6429&Web=c00daeed-988b-468d-b27c-717ca31ae3ff 10 Hải quan Việt Nam [Online] http://www.customs.gov.vn/Lists/VanBanPhapLuat/ViewDetails.aspx?List=b83d2062-30904797-af61-7498eff47f51&ID=6430&Web=c00daeed-988b-468d-b27c-717ca31ae3ff 11 Dịch vụ báo cáo tài [Online] http://dichvubaocaotaichinh.net/home/? option=info&cat_id=116&id=309&title=cac-thu-tuc-xuat-khau-va-cach-hach-toan-ke-toan-doivoi-cac-nghiep-vu-phat-sinh Hoa Sen University 47 Project: Legal Accounting Documents Research 12 Container Transportation Container Transportation [Online] august 6, 2014 http://www.container-transportation.com/chung-tu-xuat-nhap-khau.html 13 [Online] Cổng TTĐT Chính phủ http://vanban.chinhphu.vn/portal/page/portal/chinhphu/hethongvanban? class_id=1&mode=detail&document_id=154551 14 [Online] https://drive.google.com/file/d/0B7aMdZPl57XMYmlQSTZaZWkwcnc/view Hoa Sen University 48