The Study on Vietnam Law on Personal Income Tax Based on the experience of China and Taiwan

• Main Authors: Hoang Thu Trang, 黃秋妝
• Other Authors: Chang, ChihHsiung
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/7umz8z

碩士 === 義守大學 === 管理學院管理碩博士班 === 102 === Vietnam is in the reform process to integrate in the global economy, because the integration into regional and global economy is the common law of development of all countries. Each country must perform changes to accord with its domestic situation and adapt oneself to outside environment. In this process, the tax system has an important role for stable development therefore most of the countries focus specially on its adjustment. Furthermore, the recent occurrence of tax competition between developing countries requires other countries to reform the tax system to enhance business competitiveness in the commercial field. Over the past years, the relation between Vietnam and China has made new progress and the bilateral trade and investment grow rapidly and stably. Apart from Chinese investors, the number of Taiwan investors is increasing. Accordingly needs to learn the rules of the Vietnam tax system becomes more necessary, especially personal income tax because it is directly related to the income of investors. In the East Asian, the economies of China and Taiwan are developing along with the relatively complete tax law system, thus learning legislation experience of China and Taiwan is a necessity. Researching, analyzing, and putting personal income tax law of three countries – Vietnam, China and Taiwan in comparison will not only help each country to improve its tax system but also facilitate enhancing the trade cooperation and economic development among the three countries. Because of the above reasons, I have chosen “The Study on Vietnam Law on Personal Income Tax: Based on the experience of China and Taiwan” as subject of my graduation thesis.