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1. COURSE OBJECTIVES
This course will equip students with basic knowledge of taxation (the development history of taxes in the world and in Vietnam, the concept of taxation, elements of taxation and principles of taxation...).
The course includes 2 main parts:
- A general introduction in taxation that studies the causes and developments of taxation as well as the basic issues of taxation such as the nature, functions and roles of taxation, how to classify taxation and what are factors making of a tax code.
- A study of current tax system in Vietnam that focus on the main and international trade – related tax codes, includingVAT, excise tax, import-export duty, PIT and CIT. Besides, there is also a brief introduction of other tax codes and fee in the current system in Vietnam.
2. COURSE CONTENTS
Lecture
Content
Time Allocation
Contribution to CLOs
Hour(s) on the class
Essays, Exercise,
Assignments...
Self-study with teacher’s tutorials
Lecture
Practice, Seminar…
1-2
Chapter 1: Overview of tax and taxation
5
1
2
10
1; 4; 5; 7
3-4
Chapter 2: The fundamentals of taxation
5
1
2
10
1; 4; 5; 7
5-6-7
Chapter 3: Import-Export Duty
7
2
2
15
1; 2; 3; 4; 5; 6; 7
8
MIDTERM TEST
0
3
0
5
1; 2; 4; 5; 7
9-10
Chapter 4: Excise Tax
5
1
3
10
1; 2; 3; 4; 5; 6; 7
11-12-13
Chapter 5: Value-Add Tax
7
2
6
17.5
1; 2; 3; 4; 5; 6; 7
14-15
Chapter 6: Corporate Income Tax
1
5
7.5
15
1; 2; 3; 4; 5; 6; 7
Total
30
15
22.5
82.5
3. COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance
Students have to attend all the lectures, complete all the assignments and express their opinions in the lectures
The number of attendances and participation in lesson
1; 4; 7
10%
Midterm test
Subjects covered in this course
Writing test/ assignments/ presentation/ group work
1; 2; 4; 5; 6; 7
30%
Bonus Points
Correctly answering questions in class will be awarded a bonus point of 0.2 pts in the mid term or 0.1 in the final test
Summative
Final test
Subjects covered in this course
Writing exam (Multiple-choice and/or essay questions), Assignments, Report, Project, Oral Examination, or a combination of the above
1; 2; 3; 4; 5; 6; 7
60%
Total:
100%