
I, Vocabulary – Đào Thị Phương (21.12)

Vocabulary Denition
 


 

 

 

  !"

# 
 
!

$% &'(
"#$
)% *+%
%
,#- ./0

$% 1 -
&
 23%
%
4 *-"-
'

%% 5&/!

%
-% .6 !7
#
% 6(
(
8 

 *9+%
%)
4 5:
)*
; 5: 
%%+*
4- .%<=
+
* 1
#'
>% 28 
'*,-*'
*% 3 
'
* /8
-*
? @A
'*('**
58 BC7! %

%.+&/

4D E9F%
%
4 5AGA
'0"-
5H% E'I<J
'% -'
5- KL
'
# * % 
**
* 9%+%(
#''
M N!LAO%&
)0/
 *=! P
%
$-% 
%.
4 *-"-
%-/
$- Q 
 -'
 *9=2
+(,+
;8 4<-R

% 23%
%0"
4S 5
'*'

 BT!+%=F6-
I, Summary – Đỗ Hải Đăng (21.13)
'( * 1*
2The function of taxation %3""
"4%*56 4
""%% %%'"464
' '***74%'(3%43 "
'%4*
2Advantages and disadvantages of different tax systems
86Advantages4(&'  4 
96:%""&
2%;%"
2  ';*
<65"%4
+, Disadvantage %('" 4''&3 4 6(
( &44*
2Tax evasion  4  6 %%'%
 *=%'63%%'%4,(6( 3;'
 43%33'*
2Avoiding tax on salaries 3'4'&3"4
'*=%'44%'3>%> %3;6"
' 6(/' 
2Avoiding tax on profits?% 3"&3"4
%"*=%'
84%'& 6"*
8% ""& '&@ A
8'43
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 ""
'
2B(4&'
2C44%'
2:'4"%3
24
24%%'4%'4 ' '66
(***
3. What is the tax evasion?
 ''4'%""'4%3&  
&*5(6& 6
%'36'6 "'66''*
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?
53""43'&"4(*
7. What is tax rate?
 %"%6 %" '"
46%*
IV, Long questions – Nguyễn Thị Thu Trà (21.13)
1, What are the way of evade tax?
E6F&4'3%4
E64"'" 43((
%
862%4@'4' 3''3

"%"A
86B%4%'4''3''&*
E6G%34&*
2, What are the way of avoid tax?
86H%'34 4 '32%%'3'"I%J
"('36 %36" ' 6
(/' *K"%'6%%'
 (3&  '%% %3*
86D  ((" *
86?% 3"&3"4%"* 3
(4"&%'%  " 3'' 
%" (%*L''%"%  
""& '&*
3. How many types of tax rate?
('"" 3%%46
%%'64*
7%4&   %% 
@"%'6A*
7%%'&   %%3 
 @"%'6'6%A*
74&   %%"'' 
@"%'6'A*
4,What are the disadvantage of tax system in Viet Nam?
2%'33M66%%%
'''3""' %'%*
2H3%'34'''" 
3'4"M'36, ('4%3
& ''4'*
24"(4%%';%'3 (
%'3*

2G" %%'"" '4'
%*