(Luận văn thạc sĩ) a study on the translation of business administrative management texts between english and vietnamese

VIETNAM NATIONAL UNIVERSITY, HANOI UNIVERSITY OF LANGUAGES AND INTERNATIONAL STUDIES FACULTY OF POST-GRADUATE STUDIES NGUYỄN THỊ HỒNG NHUNG A STUDY ON THE TRANSLATION OF BUSINESS ADMINISTRATIVE MANAGEMENT TEXTS BETWEEN ENGLISH AND VIETNAMESE Nghiên cứu việc dịch văn quản lý hành tiếng Anh tiếng Việt M.A Minor Thesis Field: English Linguistics Code: 602215 HA NOI, 2010 VIETNAM NATIONAL UNIVERSITY, HANOI UNIVERSITY OF LANGUAGES AND INTERNATIONAL STUDIES FACULTY OF POST-GRADUATE STUDIES NGUYỄN THỊ HỒNG NHUNG A STUDY ON THE TRANSLATION OF BUSINESS ADMINISTRATIVE MANAGEMENT TEXTS BETWEEN ENGLISH AND VIETNAMESE Nghiên cứu việc dịch văn quản lý hành tiếng Anh tiếng Việt M.A Minor Thesis Field: English Linguistics Code: 602215 Supervisor: Assoc Prof Dr Lê Hùng Tiến (PhD) HA NOI, 2010 iv TABLE OF CONTENTS DECLARATION ACKNOWLEDGEMENT PART A: INTRODUCTION Rationale Aim of the study Scope of the study Method of the study Design of the study PART B: DEVELOPMENT CHAPTER I: THEORETICAL BACKGROUND Translation theories Equivalence in Translation Translation methods What is a good translation Administrative management texts review 11 CHAPTER II: GENERAL FEATURES AND REQUIREMENTS IN VIETNAMESE ADMINISTRATIVE TEXTS Reason for Guiding Official Letters 13 Features of formal-legal text style 14 General features of language and structure 15 CHAPTER III: A STUDY ON TRANSLATION OF GENERAL LEXICAL AND STRUCTURAL FEATURES IN GUIDING OFFICIAL LETTERS BETWEEN VIETNAMESE AND ENGLISH General content layout and lexical features 17 1.1 Translation of lexical features in Beginning part 17 1.2 Translation of lexical features in Developing part 20 1.3 Translation of lexical features in Ending part 23 Translation of typical structural features 24 v 2.1 Nominalization and extended nominal groups 24 2.2 The use of Passive voice 27 2.3 Parallel structures 28 2.4 Run-together sentences and Stringy Sentences 30 PART C: CONCLUSION Conclusion 33 Recommendation 34 REFERENCES 36 APPENDICES -1- PART A: INTRODUCTION Rationale The development of translation study goes hand in hand with the rapid growth of globalization, international business, cross cultural communication, science and technology The need of translation for multi-purposes such as business, tourist, official documents (contracts, treaties, correspondence, textbooks…), the exponential increase in technology - patents, specifications, documentation -, the attempt to bring and transfer new technology to developing countries… require written translation rather than oral translation, in other words, interpretation Obviously, translation has made great contributions in International communication and played a vital role in human society In current economic background when Vietnam enters WTO with chances and challenges, with opening mechanism and preferential policies, our country is a potential and healthy investment environment attracting more and more foreign groups, multinational companies and organizations In coordination with foreign investors, we would make full use of their advance in technology and strong finance, our young generations would have chance to gain experience and work in high challenging environment Their business activities would create more jobs to our Labor resource with high earnings for better life The most importance, their investment is a great contribution to our development, our national economic growth However, foreign investors must understand thoroughly and obey our laws and regulations, mechanism and policies to operate business effectively and legally In this case, Administrative management text is an indispensable tool in guiding foreign investors doing business legally In order to meet the demand of the globalization trend, there require skilled, professional translators Translators are intermediates between foreign companies and our Governmental agencies and authorities If there is available translation of administrative management texts, the promulgation of laws and regulations is much easier; however, if there is no available translation, the translator role would be of great importance In many cases, when foreign companies need express their opinions, proposals and suggestions to high levels but they not have their separate administrative department, the translator has to two tasks at the same time composing and translating administrative texts In order to have an effective and persuasive administrative text to address administrative procedures conveniently and quickly, the translator must use their administrative text composing skill and professional -2- translation skill However, most translators face with serious problem that they have no comparison between Vietnamese Administrative management texts and English original administrative management texts They manage to translate Administrative management texts by themselves according to previous translated ones This means more thorough studies on this matter are necessary Such studies would find out similarities, differences and typical features in translation of those kinds of texts and would improve translation quality Aim of the study The study aims at presenting some typical features of Administrative management texts in terms of lexical, structures and requirements of composing content These findings would be helpful in translation of those kinds of texts from Vietnamese to English and vice versa Hopefully, this study then would be used as a ground for further suggestions, if any, to improve translation quality Scope of the Study Administrative management texts involve in all activities in human lives from politics, education, economy, culture… These texts, therefore, vary in forms, functions and purposes One common feature of these texts is to help our Government manage and control human activities to work and live in freedom but under the legal-frame, current standard and Vietnamese Laws and regulations The study would focus on Guiding Official Letters which normally used in Business activity as part of administrative management texts The data are collected randomly to increase the objectivity and accuracy of those findings Method of the study The main research method of this study is Comparative Analysis with the following activities: - Collecting Vietnamese Administrative Management texts in which Guiding Official Letters account for a large proportion, supporting data and its available translations issued and translated by reliable sources such as Governmental Ministries, -3- agencies, local authorities… which have similar features to form the database for analysis with high accuracy and clarity in content and structure - Analyzing Vietnamese Administrative Management texts to find out difficulties and typical features in translation process between English and Vietnamese and vice verse - Analyzing available translated texts to find out relevant features - Consulting linguistic theories, professional opinions and applying relevant theories for analysis and comparison - Basing on analysis and comparison of such data to point out similarities, differences and typical findings between the two languages - Basing on appropriate findings to conclude and make suggestions for further research on translation quality Design of the Study The study takes the following arrangement as its framework Part A: Introduction Part B: Development Chapter 1: Theoretical Background Chapter 2: General features and requirements in Vietnamese Administrative management texts Chapter 3: A Study on Translation of general lexical and structural features in Guiding Official Letters between Vietnamese and English Part C: Conclusion References Appendices -4- PART B: DEVELOPMENT CHAPTER 1: THEORETICAL BACKGROUND Translation theories What is translation? There has not been a comprehensive definition for the term of translation so far Translation theories have been put on hot debates over a long period of time Translation is a complex process combining knowledge in linguistics, socio-culture, philosophy… Hence, translation is considered as both a science and an art Major concepts on translation has been variously defined and developed by different perspectives from famous linguists and scholars In the book titled Translation and translating published in 1989, Bell states the notion of Translation as ‘the expression in another language (or target language) of what has been expressed in another, source language, preserving semantic and stylistic equivalences (1989:5) Other definition of translation also presented in his book is ‘the replacement of a representation of a text in one language by a representation of an equivalent text in a second language’ (1989:6) The common feature of the two definitions is in terms of equivalence From a famous linguist’s viewpoint, Newmark defines that “translation is rendering the meaning of a text into another language in the way that the author intended the text.” (1995: 5) By ‘the author intended the text’ he means by using another language, translator is pretending to be someone he or she is not In addition, Newmark points out matters of concern in translation theory are ‘first, to identify and define a translation problem (no problem – no translation theory); second, to indicate all the factors that have to be taken into account in solving the problem; third, to list all the possible translation procedures; finally, to recommend the most suitable translation procedure, plus the appropriate translation.’ (1995: 9) Despite different perspectives, Bell points out common features shared by translation definitions: the notion of movement of some sort between languages, content of some kind and the obligation to find ‘equivalents’ which ‘preserve’ features of the original (1989:6) The question need to be uncovered is to what extent the requirement of preserving ‘equivalence’ can be reached in translation process -5- Equivalence in Translation In comparison of original texts and its translated texts, the central problem of most attentions is equivalence in terms of content and style In The Pragmatics of Translation, Hickey cited Wilson & Sperber’s statement as “The translator will design her translation in such a way that it resembles (the original) closely enough in relevant respect.” (1998: 46) Closely enough in this case is similar to Bassnett’s view point ‘so as to ensure that 1) the surface meaning of the two will be approximately similar, and 2) the structure of the SL will be preserved as closely as possible but not so closely that the TL structures will be seriously distorted’ (2002:11) As for Jakobson, the central problem in translation is ‘while messages may serve as adequate interpretations of code units or messages, there is ordinarily no full equivalence through translation.’ (Bassnett 2002: 22) By ‘no full equivalence’ he means each unit contains within itself a set of non-transferable associations and connotations Bell finds out that “Texts in different languages can be equivalent in different degrees (fully or partially equivalent), in respect of different levels of presentation (equivalent in respect of context, of semantics, of grammar, of lexis …) and at different ranks (word-for-word, phrase-for-phrase, sentence-forsentence) (1989: 6) Koller, in his study on Equivalence in translation theory, points out several types of equivalence such as content equivalence (content invariance), stylistic equivalence, formal equivalence, functional equivalence, textual equivalence, communication equivalence, pragmatic equivalence, equivalence of effect… (Chesterman 1989: 100) Also, in Readings in translation theory, the author introduces Koller’s five factors which can be argued to play a relevant role in the specification of equivalence types: - The extralinguistic content: denotative equivalence - The connotations: means of the word choice (especially between synonymous expressions), with respect to level of style (register), the social and geographical dimension, frequency… this is the connotative equivalence (stylistic equivalence) - The text and language norms (usage norms): deals with text-type specific features – text-normative equivalence (stylistic equivalence) - The pragmatic equivalence: the receiver of the text and the person to whom the translation is “tuned” in order to e.g to achieve a given effect (communicative equivalence) -6- - Formal equivalence: certain formal-aesthetic features of the source language text including word play, metalinguistic aspects, individual stylistic features – kind of equivalence that relates to textual characteristics (1989: 100) From the view point of a famous translation theorist and practitioner whose translation of Bible is well-known worldwide, Nida distinguishes two types of equivalence: Formal and dynamic (Hatim & Mason 1990:7) - “Formal equivalence ‘focuses attention on closet possible match of form and content between source text and target text Formal equivalence is, in other words, a means of providing some degree of insight into the lexical, grammatical or structural form of a source text Nida calls ‘a gloss translation’ which aims to allow reader to understand as much of the source language context as possible - Dynamic equivalence: based on the principle of equivalence of effect on reader of translated text Newmark prefers the terms semantic and communicative translation Semantic translation – attempting to render, as closely as the semantic and syntactic structures of the second language allow, the exact contextual meaning of the original Another important issue in ‘no full equivalence’ is untranslatability Catford distinguishes two types of untranslatability: linguistic and cultural untranslatability (Bassnet 2002: 37) - Linguistic level: untranslatability occurs when there is no lexical or syntactical substitute in the target language for a source language item - Cultural untranslatability: the absence in the TL culture of a relevant situational feature for the SL text However, Catford’s cultural untranslatability is considered as problematic Because of the “dynamic nature of language and culture, if culture is perceived as dynamic, then the terminology of social structuring must be dynamic also.” (Bassnett 2002: 39) On the contrary, Popovic also defines untranslatability without making a separation between the linguistic and the cultural: - A situation in which the linguistic elements of the original cannot be replaced adequately in structural, linear, functional or semantic terms in consequence of a lack of denotation or connotation III THỦ TƯỚNG CHÍNH PHỦ CỘNG HỒ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự - Hạnh phúc Số: 57/TTg-CN V/v bán định 02 sở nhà, đất Bộ Tài địa bàn TP Hà Nội Kính gửi: Hà Nội, ngày 11 tháng 01 năm 2008 - Bộ Tài chính; - Ủy ban nhân dân thành phố Hà Nội Xét đề nghị Bộ Tài (cơng văn số 17520/BTC-QLCS ngày 26 tháng 12 năm 2007) việc bán định 02 sở nhà, đất Bộ Tài địa bàn thành phố Hà Nội, Thủ tướng Chính phủ có ý kiến sau: Cho phép Bộ Tài bán định sở nhà, đất số 10 Phan Huy Chú, phường Phan Chu Trinh, quận Hoàn Kiếm, thành phố Hà Nội cho Tổng công ty cổ phần Bảo Minh bán định sở nhà, đất số Phan Huy Chú số Lý Thường Kiệt, phường Phan Chu Trinh, quận Hoàn Kiếm, thành phố Hà Nội cho Bảo hiểm Việt Nam để làm trụ sở làm việc, đề nghị công văn nêu trên; Giá bán tài sản đất, chuyển nhượng quyền sử dụng đất sở nhà, đất nêu phải xác định theo giá thị trường thời điểm bán, chuyển nhượng; Số tiền thu từ việc bán tài sản đất, chuyển nhượng quyền sử dụng đất sở nhà, đất nêu sau trừ chi phí liên quan, Bộ Tài sử dụng theo quy định khoản Điều Quyết định số 09/2007/QĐ-TTg ngày 19 tháng 01 năm 2007 Thủ tướng Chính phủ xếp lại, xử lý nhà, đất thuộc sở hữu nhà nước; Bộ Tài hướng dẫn Tổng cơng ty cổ phần Bảo Minh Bảo hiểm Việt Nam tổ chức thực việc thẩm định giá bán tài sản đất, chuyển nhượng quyền sử dụng đất sở nhà, đất nêu theo quy định Quyết định 09/2007/QĐ-TTg ngày 19 tháng 01 năm 2007 Thủ tướng Chính phủ việc xếp lại, xử lý nhà, đất thuộc sở hữu nhà nước./ Nơi nhận: - Như trên; - Thủ tướng Chính phủ, PTT Nguyễn Sinh Hùng; PTT Hoàng Trung Hải; - Bảo hiểm Việt Nam; - Tổng Công ty cổ phần Bảo Minh; - VPCP: BTCN, PCN Văn Trọng Lý, Vụ: KTTH, NN, Website CP; - Lưu: Văn thư, CN (3) 16 KT THỦ TƯỚNG PHĨ THỦ TƯỚNG (Đã ký) Hồng Trung Hải IV THỦ TƯỚNG CHÍNH PHỦ CỘNG HỒ XÃ HỘI CHỦ NGHĨA VIỆT NAM _ Độc lập - Tự - Hạnh phúc Số: 113/TTg-KTTH _ V/v hỗ trợ địa phương giải trường hợp nhà đất theo Nghị UBTV Quốc hội Kính gửi: Hà Nội, ngày 21 tháng 01 năm 2008 - Bộ Tài chính; - Bộ Xây dựng; - Ủy ban nhân dân tỉnh Quảng Nam Xét đề nghị Bộ xây dựng văn số 06/BXD-QLN ngày tháng năm 2008, ý kiến Bộ Tài văn số 16231/BTC-NSNN ngày 27 tháng 11 năm 2007 việc đề nghị hỗ trợ tỉnh Quảng Nam toán tiền trưng mua nhà đất theo Nghị Ủy ban thường vụ Quốc hội, Thủ tướng Chính phủ có ý kiến sau: Đồng ý ngân sách trung ương hỗ trợ 2,8 tỷ đồng cho tỉnh Quảng Nam toán tiền trưng mua nhà đất theo Nghị số 775/2005/NQ-UBTVQH11 ngày tháng năm 2005 Ủy ban thường vụ Quốc hội Giao Bộ Tài tìm nguồn xử lý hỗ trợ tỉnh Quảng Nam thực năm 2008 Bộ Tài chủ trì, phối hợp với Bộ Xây dựng địa phương liên quan rà soát, tổng hợp, trình Thủ tướng Chính phủ xem xét, định việc ngân sách trung ương hỗ trợ địa phương giải trường hợp nhà đất theo quy định Nghị số 775/2005/NQ-UBTVQH11 ngày tháng năm 2005 Ủy ban thường vụ Quốc hội Nghị định số 127/2005/NĐ-CP ngày 10 tháng 10 năm 2005 Chính phủ./ Nơi nhận: - Như trên; - Thủ tướng CP, PTTg Nguyễn Sinh Hùng; - VPCP: BTCN, PCN: Văn Trọng Lý, Nguyễn Quốc Huy, Website CP, Vụ: CN, ĐP; - Lưu: VT, KTTH (3b).15 THỦ TƯỚNG (Đã ký) Nguyễn Tấn Dũng V CÔ NG VĂ N CỦA BỘ TÀI CHÍNH SỐ 15183/BTC-CST NGÀY 01 THÁNG 12 NĂM 2006 VỀ VIỆC KHƠNG THU LỆ PHÍ CƠNG CHỨNG, CHỨNG THỰC KHI XÁC NHẬN HỢP ĐỒNG, VĂN BẢN VỀ BẤT ĐỘNG SẢN CỦA BAN QUẢN LÝ KCN, KKT, KCNC Kính gửi: - Các Bộ, quan ngang Bộ, quan thuộc Chính phủ; - Ủy ban nhân dân tỉnh, thành phố trực thuộc Trung ương Triển khai thực Nghị định số 17/2006/NĐ-CP ngày 27/01/2006 Chính phủ sửa đổi, bổ sung số điều Nghị định hướng dẫn thi hành Luật Đất đai Nghị định số 187/2004/NĐ-CP việc chuyển công ty Nhà nước thành công ty cổ phần, thời gian qua Bộ Tài nhận ý kiến số Ban Quản lý khu công nghiệp, khu kinh tế, khu công nghệ cao đề nghị cho phép Ban Quản lý khu công nghiệp, khu kinh tế, khu công nghệ cao thu lệ phí cơng chứng, chứng thực xác nhận hợp đồng, văn bất động sản khu công nghiệp, khu kinh tế, khu công nghệ cao theo Thông tư liên tịch số 93/2001/TTLT-BTC-BTP ngày 21/11/2001 liên tịch Bộ Tài - Bộ Tư pháp hướng dẫn chế độ thu, nộp quản lý sử dụng phí, lệ phí cơng chứng, chứng thực Căn Nghị định số 17/2006/NĐ-CP ngày 27/01/2006 Chính phủ sửa đổi, bổ sung số điều Nghị định hướng dẫn thi hành Luật Đất đai Nghị định số 187/2004/NĐ-CP việc chuyển công ty Nhà nước thành công ty cổ phần; Nghị định số 57/2002/NĐ-CP ngày 03/6/2002 Chính phủ quy định chi tiết thi hành Pháp lệnh Phí lệ phí; Nghị định số 24/2006/NĐ-CP ngày 06/3/2006 Chính phủ sửa đổi, bổ sung số điều Nghị định số 57/2002/NĐ-CP; Nghị định số 75/2000/NĐ-CP ngày 08/12/2000 Chính phủ cơng chứng, chứng thực ý kiến Bộ Tư pháp Công văn số 2853/BTPHCTP ngày 09/11/2006: "Hành vi xác nhận Ban Quản lý khu công nghiệp, khu kinh tế, khu công nghệ cao hợp đồng giấy tờ sử dụng đất thực quyền chuyển nhượng, cho thuê, cho thuê lại quyền sử dụng đất, chấp, bảo lãnh, góp vốn quyền sử dụng đất khu công nghiệp, khu kinh tế, khu công nghệ cao theo quy định Nghị định số 17/2006/NĐ-CP ngày 27/01/2006 Chính phủ sửa đổi, bổ sung số điều Nghị định hướng dẫn thi hành Luật Đất đai Nghị định số 187/2004/NĐ-CP việc chuyển công ty nhà nước thành công ty cổ phần hoạt động công chứng, chứng thực" Do đó, Ban Quản lý khu cơng nghiệp, khu kinh tế, khu cơng nghệ cao khơng thu lệ phí công chứng, chứng thực xác nhận hợp đồng, văn bất động sản khu công nghiệp, khu kinh tế, khu công nghệ cao theo Thông tư liên tịch số 93/2001/TTLT-BTCBTP Bộ Tài xin thơng báo để quan liên quan biết thực KT BỘ TRƯỞNG THỨ TRƯỞNG Trương Chí Trung VI BỘ TÀI CHÍNH TỔNG CỤC THUẾ -*Số: 2294 TCT/NV5 V/v kê khai nộp thuế bên tham gia HĐHTKD CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập- Tự do- Hạnh phúc -Hà nội, ngày 26 tháng năm 2000 Kính gửi: Cục thuế tỉnh, thành phố trực thuộc Trung ương Giải đáp vướng mắc Cục thuế thành phố Hồ Chí Minh việc kê khai nộp thuế bên tham gia Hợp đồng hợp tác kinh doanh (HĐHTKD) theo Luật đầu tư nước ngồi Việt Nam nêu cơng văn số 686/CT-NV ngày 02/02/2000, Tổng cục Thuế hướng dẫn thực sau: Theo quy định pháp luật Việt Nam, bên tham gia HĐHTKD theo Luật đầu tư nước Việt Nam đối tượng nộp thuế, có trách nhiệm đăng ký chế độ kế toán Việt Nam mở sổ sách kế toán, tổ chức hạch toán riêng doanh thu, chi phí, lãi lỗ thuế HĐHTKD theo quy định Mục I, Thông tư số 182/1998/TT-BTC ngày 26/12/1998 Bộ Tài Việc đăng ký kê khai nộp thuế bên tham gia HĐHTKD thực cụ thể sau: Về thuế GTGT: Các bên tham gia HĐHTKD có hoạt động sản xuất, kinh doanh hàng hoá dịch vụ chịu thuế Việt Nam đối tượng nộp thuế GTGT thực đăng ký, kê khai, nộp thuế, toán thuế theo quy định phần C, Thông tư số 89/1998/TT-BTC ngày 27/6/1998 Bộ Tài văn hướng dẫn thực Cơ quan thuế có trách nhiệm hướng dẫn thực cấp mã số thuế cho bên tham gia HĐHTKD theo quy định Đối với HĐHTKD theo phương thức chia sản phẩm bên tham gia thực phần cơng việc riêng biệt bên phải phát hành hoá đơn bán hàng sản phẩm cơng việc thực Đối với HĐHTKD theo phương thức chia lợi nhuận, bên chịu trách nhiệm bán hàng hạch toán phải phát hành hoá đơn bán hàng thực kê khai nộp thuế GTGT theo quy định toàn doanh thu thu Đối với HĐHTKD theo phương thức chia doanh thu, bên chịu trách nhiệm bán hàng bên có trách nhiệm phát hành hố đơn bán hàng toàn doanh thu thu Khi chia doanh thu cho bên, bên chia doanh thu phải xuất hoá đơn giá trị gia tăng cho bên bán hàng làm tính thuế GTGT đầu vào bên bán hàng thuế GTGT đầu bên chia doanh thu Về thuế thu nhập doanh nghiệp: VII Bên nước tham gia HĐHTKD thực kê khai nộp thuế TNDN theo quy định Thông tư số 89/1999/TT-BTC ngày 16/7/1999 Bộ Tài văn hướng dẫn thực Bên Việt Nam tham gia HĐHTKD thực kê khai nộp thuế TNDN theo quy định Thông tư số 99/1998/TT-BTC ngày 14/7/1998 Bộ Tài văn hướng dẫn thực Tổng cục Thuế thông báo để Cục thuế địa phương biết thực Nơi nhận: -Như -Văn phòng B (TCT) -Lưu: HC, NV5 (2b) K/T TỔNG CỤC TRƯỞNG TỔNG CỤC THUẾ PHÓ TỔNG CỤC TRƯỞNG Trương Chí Trung THE MINISTRY OF FINANCE Circular No 176/2009/TT-BTC of September 9, 2009, guiding the reduction of personal income tax for individuals working in economic zones Pursuant to November 21, 2007 Law No 04/2007/QH12 on Personal Income Tax and the Government’s Decree No 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax; Pursuant to November 29, 2006 Law No 78/2006/QH11 on Tax Administration and the Government’s Decree No 85/2007/ND-CP of May 25, 2007, detailing a number of articles of the Law on Tax Administration; Pursuant to the Government’s Decree No 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax; Pursuant to Clause 5, Article 16 of the Government’s Decree No 29/2008/ND-CP of March 14, 2008, providing for industrial parks, export-processing zones and economic zones; Pursuant to Article 10 of the Prime Minister’s Decision No 33/2009/QD-TTg of March 2, 2009, promulgating some financial mechanisms and policies applicable to border-gate economic zones; Pursuant to the Government’s Decree No 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; In furtherance of the Prime Minister’s directing opinions in the Government Office’s Official Letters No 502/VPCP-KTTH of January 20, 2009, and No 3045/VPCP-KTTH of June 11, 2009, guiding the application of personal income tax; The Ministry of Finance guides the reduction of personal income tax for individuals working in economic zones and border-gate economic zones (below collectively referred to as economic zones) as follows: Article Subjects and scope of application VIII Eligible for reduction of personal income tax under the guidance in this Circular are Vietnamese and foreign individuals who are residents and non-residents in Vietnam under tax laws and directly work in economic zones, including: a/ Cadres, civil servants and persons who sign labor contracts with economic zone management boards and state management agencies located in economic zones and actually work in economic zones b/ Laborers who sign labor contracts with organizations and individuals having business establishments in economic zones and actually work in economic zones c/ Laborers who work for organizations and individuals located outside economic zones who are sent to work in economic zones to perform economic contracts signed between these organizations and individuals and economic zone management boards or organizations or individuals conducting investment, production and business activities in economic zones d/ Individuals and groups of individuals who have fixed places of business in economic zones, conduct production and business activities under business registration certificates in economic zones and earn taxable income from business activities under the Law on Personal Income Tax Cadres, civil servants and contractual employees of economic zone management boards, state management agencies and organizations and individuals conducting investment, production and business activities in economic zones who not directly work in economic zones are ineligible for reduction of personal income tax under this Circular Article Taxable incomes used as a basis for consideration for tax reduction Incomes used as a basis for calculation of personal income tax amounts to be reduced under this Circular include: - Taxable incomes from salaries or wages paid by state management agencies or organizations and individuals having business establishments in economic zones to those who work in economic zones or paid by organizations or individuals located outside economic zones to those who are sent to work in economic zones to perform economic contracts signed with economic zone management boards or organizations and individuals conducting investment, production and business activities in economic zones; - Taxable incomes from production and business activities conducted in economic zones of individuals or groups of individuals who are granted business registration certificates in economic zones From January 1, 2009, incomes from salaries or wages and incomes of individuals directly conducting production and business activities in economic zones shall be determined under the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008, and Circular No 62/2009/TT-BTC of March 27, 2009, amending and supplementing Circular No 84/2008/TT-BTC of September 30, 2008 In case the Ministry of Finance provides other methods of determining incomes liable to personal income tax, these regulations will apply Article Declaration of temporarily paid tax amounts and finalization of reduced tax amounts IX Individuals working in economic zones and having taxable incomes prescribed in Article of this Circular are entitled to 50% reduction of payable income tax amounts in the year and, at the year-end, they shall make finalization of the reduced tax amounts as follows: Declaration of temporarily paid tax amounts: 1.1 For individuals earning incomes from salaries or wages, income payers shall base themselves on total taxable incomes from salaries or wages paid to laborers working in economic zones to calculate personal income tax amounts to be withheld on a monthly basis under regulations Based on to-be-withheld tax amounts, income payers shall remit 50% of withheld tax amounts into the state budget and return the reduced amounts to laborers Every month, when making declaration of withheld tax amounts to be remitted into the state budget, income payers shall declare personal income tax amounts according to form No 02/KK-TNCN enclosed with the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008, writing the total actually withheld tax amount to be remitted into the state budget (after making a 50% reduction for eligible individuals) on the “total income tax amount already withheld” line (item [13]) Individuals earning incomes from salaries and wages who make monthly tax declaration directly to tax offices shall base themselves on temporarily paid tax amounts to remit 50% of payable tax amounts into the state budget under regulations They shall use declaration form No 07/KK-TNCN inclosed with the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008, writing the tax amount to be paid after being reduced by 50% under this Circular in the “total tax amount to be paid in the period” line (item [19]) 1.2 For individuals and groups of individuals earning incomes from business activities: - Quarterly, individuals and groups of individuals who are eligible for a 50% reduction of personal income tax shall calculate temporarily reduced tax amounts and calculate and remit to-be-paid tax amounts into the state budget under regulations They shall use declaration form No 08/KK-TNCN (for business individuals) or No 08A/KKTNCN (for groups of business individuals), enclosed with the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008, writing the tax amount to be paid into the state budget (after being reduced by 50%) in the “personal income tax amount temporarily paid in the period” line - For business individuals and groups of business individuals paying presumptive tax, tax agencies shall base themselves on declaration forms No 10/KK-TNCN (for business individuals) and No 10A/KK-TNCN (for groups of business individuals), enclosed with the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008, to assess payable personal income tax amounts and to-be-reduced tax amounts and notify taxpayers of tax amounts to be remitted into the state budget Finalization of to-be-reduced tax amounts: 2.1 For income payers: From 2009, income payers shall make finalization of personal income tax under the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008 Finalization dossiers include dossiers prescribed for each kind of income specified in the above-said Circular In addition, income payers shall make a list of individuals eligible for tax X reduction according to the set form on personal income tax reduction for payers of incomes to individuals working in economic zones (form No 01/KKQT-TNCN provided in an appendix to this Circular) (not printed herein) In case income payers located outside economic zones send laborers to work in economic zones to perform economic contracts signed between organizations and individuals and economic zone management boards or organizations and individuals conducting investment, production and business activities in economic zones, income payers shall keep economic contracts signed with economic zone management boards or organizations and individuals conducting investment, production and business activities in economic zones and documents on sending laborers to work in economic zones and produce them at the request of tax offices 2.2 For income earners: a/ Non-residents eligible for tax reduction are not required to make tax finalization b/ Residents eligible for tax reduction shall make finalization of reduced tax amounts, if their payable tax amounts are larger than their paid tax amounts and they wish to have the overpaid tax amounts refunded or cleared against the payable tax amount of the subsequent period - Individuals eligible for tax reduction who earn incomes from salaries or wages shall make tax finalization with tax offices directly managing income payers Tax finalization dossiers comply with the guidance at Point 2.3, Section II, Part D of the Finance Ministry’s Circular No 84/2008/TT-BTC of September 30, 2008 Taxpayers shall enclose with tax finalization dossiers the declaration made according to the set form on personal income tax reduction for payers of incomes to individuals working in economic zones or the set form on personal income tax reduction for individuals making direct tax declaration with tax offices, for incomes earned for working in economic zones (form No 02/KKQT-TNCN), enclosed with this Circular (not printed herein) - Individuals eligible for tax reduction who earn incomes from business activities shall make direct finalization with the Tax Departments of the provinces where exist economic zones In case individuals have both business locations located inside and outside economic zones, they shall make tax finalization with the Tax Departments with which they have made registration for family circumstance-based reductions Apart from papers specified at Point 2.2, Section II, Part D of Circular No 84/2008/TT-BTC of September 30, 2008, individuals shall include in their tax finalization dossiers a copy of the business registration certificate to evidence that they conduct production and business activities in economic zones, enclosed with the Appendix on personal income tax reduction for individuals doing business in economic zones (form No 03/KKQT-TNCN) enclosed with this Circular (not printed herein) Determination of to-be-reduced tax amounts: 3.1 For Vietnamese and foreign residents in Vietnam: a/ In case residents earn incomes only from salaries or wages or incomes from business activities in economic zones: The to-be-reduced income tax amount is equal to (=) The total payable income tax amount multiplied by (x) 50% XI In which the total payable income tax amount is the payable personal income tax amount under regulations b/ In case residents earn both incomes from salaries or wages and incomes from business activities in economic zones and incomes arising outside economic zones, the personal income tax amount to be reduced for working in economic zones are determined as follows: Personal income tax amount = to be reduced in the year Taxable income paid for Payable personal working in economic zone income tax x x amount in the Total taxable income in the tax year calculation year 50% In which the total payable personal income tax amount in the year is determined on the basis of the total taxable income arising in the tax period 3.2 For non-residents: The total payable personal income tax amount = The total taxable income arising in economic zones multiplied by (x) the tax rate applicable to non-residents multiplied by (x) 50% Article Organization of implementation This Circular takes effect 45 days from the date of its signing and the 50% reduction of payable personal income tax for individuals earning incomes in economic zones applies from January 1, 2009 Individuals earning incomes from salaries or wages in economic zones from the effective date of the Government’s Decree No 29/2008/ND-CP of March 14, 2008, through December 31, 2008, who are liable to pay income tax on high-income earners are also eligible for 50% reduction of payable tax amounts The finalization of income tax on high-income earners shall be carried out under the Finance Ministry’s Circular No 81/2004/TT-BTC of August 13, 2004 Individuals earning incomes for working in economic zones set up under the Prime Minister’s decisions issued before the effective date of Decree No 29/2008/ND-CP which provide for 50% reduction of payable income tax on high-income earners, such tax reduction complies with documents guiding separate financial regimes applicable to these economic zones till the effective date of Decree No 29/2008/ND-CP From the effective date of Decree No 29/2008/ND-CP, this Circular will apply For individuals doing business in economic zones before January 1, 2009, and earning incomes from their business who are entitled to investment incentives under the Law on Enterprise Income Tax by the end of December 31, 2008, if the enterprise income tax exemption period has not yet expired, they will enjoy personal income tax exemption till the expiration of the remaining tax exemption period and after that, enjoy 50% reduction of personal income tax under this Circular Any problems arising in the course of implementation should be reported to the Ministry of Finance for consideration and settlement For the Minister of Finance Deputy Minister DO HOANG ANH TUAN XII THE MINISTRY OF FINANCE Circular No 177/2009/TT-BTC of September 10, 2009, guiding the determination of taxable incomes from exchange rate differences of foreign-currency payable debts Pursuant to June 3, 2008 Law No 14/2008/QH12 on Enterprise Income Tax; Pursuant to the Government’s Decree No 124/2008/ND-CP of December 11, 2008, detailing and guiding a number of articles of the Enterprise Income Tax; Pursuant to the Government’s Decree No 09/2009/ND-CP of February 5, 2009, promulgating the Regulation on financial management of state companies and management of state capital invested in other enterprises; Pursuant to the Government’s Decree No 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; In furtherance of the Prime Minister’s opinion in the Government Office’s Official Letter No 2225/VPCP-KTTH of April 9, 2009, on the handling of foreign exchange rate differences, the Ministry of Finance provides specific guidance on the determination of enterprise income taxliable incomes from exchange rate differences of foreign-currency payable debts as follows: Article Subjects and scope of application Subjects of application include goods producers and traders and service providers that earn taxable incomes under the Enterprise Income Tax Law (below referred to as enterprises) The scope of application covers exchange rate differences of enterprises’ payable debts of foreign-currency origin Article Tax bases An enterprise earning payable debts in foreign currencies may account losses or profits from exchange rate differences arising in a period and arising as a result of re-valuation of payable debts in foreign currencies at the end of a fiscal year as expenses or incomes upon determination of enterprise income tax-liable incomes in the period In case an enterprise suffers losses because it accounts exchange rate differences arising as a result of re-valuation of payable debts in foreign currencies as expenses, it may allocate part of these differences to the subsequent year to prevent losses, provided that the exchange rate differences accounted as expenses in a year must at least be equal to exchange rate differences of foreign-currency amounts due to be paid in that year Article Organization of implementation This Circular takes effect 45 days from the date of its signing and applies from the 2009 tax period Matters which are neither guided in and nor contrary to this Circular comply with the Finance Ministry’s Circular No 130/2008/TT-BTC of December 26, 2008, guiding a number of articles of the Enterprise Income Tax Law and guiding the Government’s Decree No 124/2008/ND-CP of December 11, 2008, which details and guides a number of articles of the Enterprise Income Tax Law In case a treaty or international agreement to which the Socialist Republic of Vietnam is a contracting party contains provisions on the handling of exchange rate differences of foreign- XIII currency payable debts different from this Circular, the provisions of that treaty or agreement prevail Any problems arising in the course of implementation should be reported to the Ministry of Finance for guidance and timely settlement.For the Minister of Finance Deputy Minister DO HOANG ANH TUAN THE MINISTRY OF FINANCE Circular No 85/2009/TT-BTC of April 28, 2009, guiding the Prime Minister’s Decision No 58/2009/QD-TTg of April 16, 2009, adding a number of taxrelated measures for implementation of the policy to stimulate investment and consumption, stop economic decline and remove difficulties for enterprises Pursuant to the Value-Added Tax Law and guiding documents; Pursuant to the Enterprise Income Tax Law and guiding documents; Pursuant to the Ordinance on Charges and Fees and guiding documents; Pursuant to the Tax Administration Law and guiding documents; Pursuant to the XIIth National Assembly’s Resolution No 21/2008/QH12 on the state budget estimate for 2009; Pursuant to the Government’s Decree No 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance; Pursuant to the Prime Minister’s Decision No 58/2009/QD-TTg of April 16, 2009, adding tax-related measures for implementation of the policy to stimulate investment and consumption, stop economic decline and remove difficulties for enterprises; The Ministry of Finance guides the implementation of Decision No 58/2009/QD-TTg as follows: Article Reduction of value-added tax rate by 50% Goods and services eligible for 50% reduction of the value-added tax (VAT) rate from May 1, 2009, through December 31, 2009, under Clause 1, Article of Decision No 58/2009/QDTTg are specifically guided as follows: a/ Yarn, fabrics and garment, leather and footwear products of all types, including: - Yarn of all types, including fiber of all types; - Fabrics of all types; - Garment products; - Leather of all types; - Footwear of all types; XIV b/ Paper of all types (except newsprint), including pulp, paper products of all types, except books under Point n, Clause 2, Article of the VAT Law and paper products liable to excise tax; c/ Cement; d/ Bricks and roof tiles of all types, including fibro-cement sheets; e/ Two- and three-wheeled motorcycles with a cylinder capacity of over 125 cm3 The 50% VAT rate reduction applicable to goods specified in Clause of this Article also applies to sub-standard products and scraps recovered from the production of those goods Goods eligible for 50% VAT rate reduction specified in Clause of this Article are detailed in the list of goods under the Preferential Import Tariff attached to this Circular (below referred to as the list of goods) (not printed herein) Goods eligible for 50% VAT rate reduction are marked with “x” in the column “Goods eligible for reduction” of the list of a number of goods eligible for 50% VAT rate reduction The 50% VAT rate reduction for goods on this additional list uniformly applies to the stages of importation, production, sub-contract production and trading of those goods An invoice for sale of goods or services eligible for VAT rate reduction must indicate the “10% x 50%” multiplication on the VAT rate line; VAT amount; and total amount payable by the buyer An invoice printed by an enterprise itself must indicate the 5% rate on the VAT rate line and the phrase “Item entitled to 50% VAT rate reduction” on the “Goods and services” line in addition to specifying the name of the goods or service For example: Company A sells 100 tons of cement to Company B under a contract between the two parties The VAT-exclusive sale price is VND 1,300,000/ton Cement is eligible for 50% VAT rate reduction When issuing an added-value invoice for the delivery of cement to Company B within the period from May 1, 2009, through December 31, 2009, Company A shall write as follows: “Cement” in the column “Goods and services” Sale price: VND 1,300,000 x 100 (tons) = VND 130,000,000 VAT rate: “10% x 50%” VAT amount: VND 6,500,000 Total payment: VND 136,500,000 Based on the added-value invoice, Company A shall declare output VAT and Company B shall declare input VAT credit according to the tax amount of VND 6,500,000 indicated in the invoice When declaring VAT, taxpayers shall declare as 5% on the tax-liable goods and services line (clearly stating “already reduced by 50%” in the “note” column) of the table of invoices and vouchers for goods and services sold (Form No 01-1/GTGT attached to Circular No 60/2007/TT-BTC) Beneficiaries of the 50% VAT rate reduction also include households and individuals producing and trading in goods eligible for 50% VAT rate reduction under this Article XV Households and individuals paying VAT by the presumption method that produce and trade in different goods and services both eligible and ineligible for 50% VAT rate reduction shall separately declare revenues from each type of goods eligible for VAT reduction (clearly stating in item Turnover of VAT-liable goods and services: turnover of goods eligible for 50% VAT rate reduction, of Form No 01/THKH attached to Circular No 60/2007/TT-BTC) Business households or individuals that fail to separately determine revenues of goods specified in this Article will be ineligible for 50% VAT rate reduction Article Extension of the VAT payment duration for imports To extend the VAT payment duration to 180 days for imports being machinery, equipment, spare parts and special-use vehicles included in technological lines which can not be manufactured at home and are imported to form fixed assets of enterprises The extended tax payment duration is counted consecutively from the date of registering customs declarations, including holidays and weekends under law, and applies to import declarations registered with customs offices from May 1, 2009, through December 31, 2009 The final day of the extended tax payment duration under this Clause which falls on a holiday prescribed by law will be the workday following that holiday Machinery, equipment, spare parts and special-use vehicles under Clause of this Article are those not on the Ministry of Planning and Investment-promulgated list of machinery, equipment, special-use vehicles, construction supplies, materials, supplies and parts which can be manufactured at home Imports being complete lines of equipment and machinery eligible for extension of VAT payment duration under Clause of this Article which include locally made equipment and machinery are also eligible for extension of VAT payment duration To determine goods’ eligibility for extension of VAT payment duration in the stage of importation under this Article, an importer shall produce to the customs office the following documents: - Import contract; Import entrustment contract, in case of entrusted import Contract-winning notice and sale contracts signed with goods users according to bidding results, in case the importer wins a contract to supply goods to be used for the purpose specified in this Article Financial leasing contract, in case the importer is a financial leasing company importing goods for lease - The enterprise director’s written certification of imports to be used as fixed assets Goods specified in Clause of this Article which have enjoyed an extended tax payment duration but have their use purpose changed (e.g., sale or liquidation) during the extended tax payment duration are subject to declaration and payment of VAT having enjoyed an extended payment duration in the stage of importation to the customs office where their customs declarations are registered The time for calculating VAT is the time of changing the use purpose Importers of goods specified in Clause of this Article may pay VAT in a lump sum for imports having enjoyed an extended tax payment duration or pay VAT by installments but the last installment must not go beyond the extended tax payment duration XVI Enterprises are not subject to fines on late payment for VAT paid in installments within 180 days from the date of registering customs declarations Article Reduction of enterprise income tax To reduce by 30% enterprise income tax (EIT) payable in the fourth quarter of 2008 for enterprises’ incomes from the production or sub-contract yarn production, weaving, dyeing, garment production and leather and footwear production (below referred to as activities eligible for tax reduction) Activities eligible for tax reduction shall be based on the current law on classification of national economic industries Determination of to-be-reduced EIT amounts To-be-reduced EIT amount in the fourth quarter of 2008 equals 30% of the payable EIT amount for the quarter’s incomes from activities eligible for tax reduction The EIT amount for incomes from activities eligible for tax reduction in the fourth quarter of 2008 as a basis for determining to-be-reduced tax amount may be determined by enterprises by either of the following methods: - Determination based on enterprises’ business cost accounting; - Determination by dividing by four the total payable EIT amount in 2008 for incomes from activities eligible for tax reduction When enterprises cannot separately account incomes from activities eligible for EIT reduction, incomes eligible for tax reduction shall be determined according to the proportion of incomes from activities eligible for tax reduction in the enterprises’ total turnover from business activities For enterprises which produce both shoes and slippers, incomes from activities eligible for tax reduction also include incomes from slipper production For enterprises which are enjoying EIT incentives under the EIT law, the 30% EIT reduction shall be calculated based on the remaining tax after deducting the EIT incentives under the EIT law The fourth quarter of 2008 under this Article covers October, November and December of 2008 Implementation order and procedures: The 30% EIT reduction in the fourth quarter of 2008 for incomes from activities eligible for tax reduction complies with Section II of the Finance Ministry’s Circular No 03/2009/TT-BTC of January 13, 2009 Enterprises which have declared and remitted their 2008 EIT into the state budget and finalized tax payment may compile additional declaration dossiers according to Circular No 60/2007/TT-BTC of June 14, 2007, to enjoy the 30% reduction of EIT paid in the fourth quarter of 2008 The to-be-reduced EIT amount in the fourth quarter of 2008 may be deducted from the payable tax amount of the next tax period or be refunded according to regulations The EIT reduction under this Circular applies to enterprises which have implemented the invoice and voucher accounting and registered to pay tax by declaration Article Reduction of registration fees XVII To reduce by 50% the registration fee for passenger automobiles of under 10 seats (including driver seat), which is applicable to dossiers of registration fee declaration submitted to tax agencies from May 1, 2009, through December 31, 2009, regardless that the vehicles are registered for the first time or the second time onward Automobiles eligible for 50% registration fee reduction under this Article not include three-wheeled taxis (xe lam) and automobiles designed to carry both passengers and cargo To declare registration fees on the registration fee declaration (Form No 02/LPTB attached to the Finance Ministry’s Circular No 60/2007/TT-BTC of June 14, 2007) in item 2, Part B “Payable registration fee amount (VND)”: To add “Equals the asset value for registration fee calculation (for passenger automobiles of under 10 seats, including driver seat) multiplied by (x) registration fee rate (%) multiplied by (x) 50%.” Article Organization of implementation and effect This Circular takes effect on May 1, 2009, through December 31, 2009 In the course of implementation, any arising problems should be reported to the Ministry of Finance for prompt guidance and settlement For the Minister of Finance Vice Minister DO HOANG ANH TUAN 10 OFFICIAL DISPATCH No 5312 TC/CST OF MAY 19, 2004 ON OBJECTS OF APPLICATION OF CIRCULAR No 118/2003/TT-BTC Pursuant to the Government’s Decree No 60/2002/ND-CP of June 6, 2002 prescribing the determination of tax calculation values of import goods according to the principles of the Agreement implementing Article of the General Agreement on Tariffs and Trade (GATT); According to the provisions of Point 2, Section I of the Finance Ministry’s Circular No 118/2003/TT-BTC of December 8, 2003 guiding the implementation of the Government’s Decree No 60/2002/ND-CP; Based on the Trade Ministry’s opinions in Official Dispatch No 2281/TM-XNK of May 6, 2004 on the list of countries entitled to the application of tax calculation values of Vietnam’s import goods according to the GATT, The Ministry of Finance hereby notifies that additional objects of application of the Finance Ministry’s Circular No 118/2003/TT-BTC of December 8, 2003 are import goods originating from the countries named in the list to this Official Dispatch This notice takes implementation effect and applies to all import goods declarations submitted to the customs offices as from May 6, 2004 For the Finance Minister Vice Minister TRUONG CHI TRUNG ... translation Faithful translation Semantic translation Adaptation Free translation Idiomatic translation Communicative translation The general translation method is: Source language text – analysis... translation of the whole text while partial translation refers to the translation of only part of the text - Total and restricted translation: total translation refers to the translation at all... a translation - a translation should reflect the style of the original - a translation should possess the style of the translation - a translation should read as a contemporary of the original