Đề Thi FE FIN307 - SU26 - FE

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SU2026

Thời Gian

26/7/26

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FE

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FIN307 SU26 FE

1. (Choose 1 answer)
Mr. An, a resident taxpayer in Vietnam, works for a local manufacturing firm. In 2023, he earned a gross monthly salary of VND 20,000,000. His employer also provided him with housing, paying a monthly rent of VND 12,000,000. Given that the taxable portion of the housing allowance is limited to 15% of the total gross salary, calculate the taxable amount of Mr. An's housing allowance for the year.
A. VND 36,000,000
B. VND 144,000,000
C. VND 240,000,000
D. VND 276,000,000

2. (Choose 1 answer)
During a tax month, GASCO Ltd. extracted 1,000,000 m³ of natural gas for industrial purposes, sold at a VAT-exclusive price of VND 100,000 per m³. With a natural resource tax rate of 15% for natural gas, what is the amount of natural resource tax payable by GASCO Ltd. for the tax month?
A. VND 12,500,000,000
B. VND 17,000,000,000
C. VND 15,000,000,000
D. VND 20,000,000,000

3. (Choose 1 answer)
How is the amount of specific tax payable for imported or exported goods calculated?
A. Based on the selling price of the goods
B. Quantity of imports/exports multiplied by the specific rate per unit
C. Quantity of goods multiplied by a fixed percentage rate
D. Based on the profits generated from the sale of the goods

4. (Choose 1 answer)
Apple Inc. incorporated a new subsidiary, Apple Devices Vietnam, on May 15, 2024. What is the first tax period of Apple Devices Vietnam?
A. May 15, 2024, to December 31, 2024
B. May 15, 2024, to May 14, 2025
C. May 15, 2024, to September 30, 2024
D. September 30, 2024, to September 30, 2025

5. (Choose 1 answer)
Hoa Phat Group, a major steel manufacturer in Vietnam, declared a taxable income of VND 1,200 billion for 2023. The corporate income tax rate is 20%. Additionally, the company received a tax exemption of VND 200 billion for setting up operations in economically disadvantaged areas. How much corporate income tax is owed by Hoa Phat Group?
A. VND 240 billion
B. VND 200 billion
C. VND 220 billion
D. VND 260 billion

6. (Choose 1 answer)
What is a common use of agricultural land use tax revenue in many countries?
A. Funding national infrastructure projects
B. Supporting central government operations
C. Financing local government budgets
D. Subsidizing agricultural production costs

7. (Choose 1 answer)
FPT Corporation, a Vietnamese technology company, receives dividend income from its subsidiary in Japan. Japan has already taxed the income at the source. Under a bilateral agreement between Vietnam and Japan, what is the most likely treatment for this income in Vietnam?
A. Vietnam exempts the income entirely.
B. Vietnam applies a special withholding tax on the dividend.
C. Vietnam provides a foreign tax credit for the tax already paid in Japan.
D. Vietnam taxes the income again without any relief or credits.

8. (Choose 1 answer)
How is turnover in foreign currencies treated for corporate income tax purposes?
A. It is recorded as is, without conversion to VND.
B. It is converted into VND using the central bank's reference rate.
C. It is converted into VND based on the actual exchange rate of the commercial bank where the company has its account.
D. It is converted into VND based on the average market exchange rate.

9. (Choose 1 answer)
The Resale Price Method is typically applied to transactions involving the provision of simple services and commercial distribution of goods. What is the key characteristic of these transactions?
A. They have a short cycle from purchase to sale.
B. They involve considerable value-added to the products through processing or assembling.
C. They are among the related parties to perform a joint venture contract or business cooperation contract.
D. They are transactions of the provision of services to related parties.

10. (Choose 1 answer)
Vietnamese company Sabeco produces beer and sells it domestically. How does the excise duty levied on Sabeco's beer align with the goals of the Vietnamese government?
A. It ensures a competitive price for beer in domestic markets
B. It internalizes the social costs associated with excessive alcohol consumption
C. It encourages the import of beer to boost competition
D. It helps promote beer as a staple product for consumers

11. (Choose 1 answer)
What is the primary goal of the benefit-received principle in taxation?
A. To redistribute income among citizens
B. To charge taxpayers based on the benefits they receive from government investments
C. To tax individuals based on their income level
D. To ensure that all citizens pay an equal amount of tax

12. (Choose 1 answer)
What is the primary document used to determine the quantity of imports or exports subject to customs duty in Vietnam?
A. Customs declaration submitted by the importer or exporter
B. Invoice from the buyer
C. Shipping manifest from the carrier
D. Certificate of origin

13. (Choose 1 answer)
What is one of the primary goals of bilateral double taxation agreements?
A. To increase tax revenue for both countries.
B. To ensure all taxpayers pay equal taxes.
C. To reduce the tax burden on taxpayers.
D. To eliminate withholding tax entirely.

14. (Choose 1 answer)
What is one of the conditions for foreign contractors to apply the Hybrid Method?
A. The contract must last less than 90 days
B. The contractor must have a permanent establishment in Vietnam
C. The foreign contractor must be a non-resident of Vietnam
D. The contractor must use the direct method for both VAT and Corporate income tax

15. (Choose 1 answer)
Who is considered a taxpayer under Vietnam's foreign contractor tax regulations?
A. Only foreign individuals residing in Vietnam
B. Foreign business organizations and individuals with or without permanent establishments in Vietnam
C. Vietnamese individuals who engage in contracts with foreign contractors
D. Only foreign organizations with a permanent establishment in Vietnam

16. (Choose 1 answer)
On October 15, MediCare Vietnam Co. imported 5,000 boxes of pharmaceutical products. The CIF price per box is VND 2,000,000. The tax rate for pharmaceutical products is 5%. Determine the total import duty payable.
A. VND 500,000,000
B. VND 200,000,000
C. VND 100,000,000
D. None of the options

17. (Choose 1 answer)
A furniture manufacturer, GreenWood Co., operates its business on a 600 m2 plot of non-agricultural land in Ho Chi Minh City. Given the tax rate for non-agricultural business land is 0.03%, and the base price for tax purposes is VND 30 million per square meter, what is GreenWood Co.'s non-agricultural land use tax for the fiscal year?
A. VND 5.4 million
B. VND 5.9 million
C. VND 6.4 million
D. VND 7.2 million

18. (Choose 1 answer)
A Vietnamese company, An Phat Bioplastics JSC, imports biodegradable raw materials via seaports for domestic production. These materials are later sent into a non-tariff zone for specialized processing. Under the customs duty regulations, what happens when these materials are returned to the domestic market?
A. The materials remain tax-free as they originated domestically.
B. The materials are subject to customs duty upon re-entry into the domestic market.
C. The company must pay customs duty when entering the non-tariff zone.
D. The materials are exempt from customs duty due to their biodegradable nature.

19. (Choose 1 answer)
In the current tax period, Hoa Phat Group imported industrial equipment from Mitsubishi Corporation. The total value of the equipment is USD 650,000 (including VAT and corporate income tax). Given Data: Mitsubishi Corporation has no permanent establishments in Vietnam. Exchange rate for tax purposes: USD 1 = VND 23,200. Corporate income tax on selling equipment: 1%. Under the Direct method, what is the amount of corporate income tax Hoa Phat Group must deduct and pay on behalf of Mitsubishi Corporation?
A. VND 150,800,000
B. VND 158,000,000
C. VND 122,040,000
D. VND 150,800,000

20. (Choose 1 answer)
Vietnam Airlines contracts with AeroRepair Inc. (a U.S.-based company) to repair aircraft engines at its facilities in the U.S. The repaired engines were later shipped back to Vietnam. What is the foreign contractor tax treatment for this transaction?
A. AeroRepair Inc. is exempt from foreign contractor tax because the repair services are performed outside Vietnam
B. AeroRepair Inc. is subject to foreign contractor tax because the engines are shipped back to Vietnam
C. AeroRepair Inc. is subject to foreign contractor tax only if spare parts were used during the repair
D. AeroRepair Inc. is exempt from foreign contractor tax only if the engines are delivered at Vietnam's border gate

21. (Choose 1 answer)
In the context of global integration, what is one example of how international factors influence customs duty?
A. Strict domestic regulations unrelated to foreign trade
B. Domestic tax laws that prioritize internal consumption over imports
C. Bilateral or multilateral trade agreements requiring commitments on import duty rates
D. The elimination of all customs duties on goods from non-WTO countries

22. (Choose 1 answer)
A Vietnamese company hires a foreign firm without a permanent establishment in Vietnam to provide marketing services. The services are performed entirely overseas. What is the VAT treatment for this transaction?
A. The foreign firm must register and pay VAT in Vietnam.
B. The Vietnamese company must declare and pay VAT on behalf of the foreign firm.
C. The transaction is exempt from VAT declaration and payment in Vietnam.
D. VAT is applied only if the foreign firm invoices the Vietnamese company in VND.

23. (Choose 1 answer)
What is the standard Corporate Income Tax rate in Vietnam, effective since January 1, 2016?
A. 20%
B. 25%
C. 32%
D. 50%

24. (Choose 1 answer)
Trung Nguyen Coffee sells a package of ground coffee for VND 100,000 (VAT-exclusive). As part of a promotional campaign duly notified to the Department of Industry and Trade under the Commercial Law, the company distributed 10,000 packages as free samples to customers who purchased two or more packages. It used 500 packages for internal corporate events. Calculate the VAT base price for the total coffee packages allocated.
A. VND 50,000,000
B. VND 1,000,000,000
C. VND 1,050,000,000
D. VND 950,000,000

25. (Choose 1 answer)
Throughout the fiscal year, Mr. Nam possesses 250 m² of residential land in Can Tho. His household's designated housing land quota is 100 m². For tax assessment purposes, the base price is VND 18 million per square meter. What is Mr. Nam's non-agricultural land use tax for the fiscal year? Progressive Tariff for Residential Land: • 0.03% for land within the quota. • 0.07% for land exceeding the quota but within three times the quota. • 0.15% for land exceeding three times the quota.
A. VND 3.06 million
B. VND 3.78 million
C. VND 2.54 million
D. VND 2.43 million

26. (Choose 1 answer)
Using prepaid expense allocation to reduce corporate income tax liabilities in the current year falls under which strategy?
A. Profit shifting
B. Tax arbitrage
C. The postponement
D. The establishment

27. (Choose 1 answer)
Hoa Phat Group earned VND 6,800 million in after-tax profits from an overseas investment project in Country Z in 2023. The corporate income tax rate in Country Z is 15%. There is no double tax treaty between Country Z and Vietnam, and Vietnam's standard corporate income tax rate is 20%. Calculate the additional corporate income tax Hoa Phat Group must contribute in Vietnam for 2023.
A. 1,200 million VND
B. 860 million VND
C. 400 million VND
D. 600 million VND

28. (Choose 1 answer)
Vietnam Oil Co. sells 850,000 liters of diesel oil at a retail price of VND 18,000 per liter during a tax month. Given that the environmental tax rate for diesel oil is VND 1,500 per liter, calculate the environmental tax payable by Vietnam Oil Co. for the tax month.
A. VND 1,150,000,000
B. VND 1,275,000,000
C. VND 1,300,000,000
D. VND 1,500,000,000

29. (Choose 1 answer)
PetroVietnam operates a permanent establishment in Myanmar. The establishment earned an income of VND 4,200 billion in the current tax year. According to the Vietnam-Myanmar Double Taxation Agreement, the foreign tax credit method is applied. Myanmar levies a 25% corporate tax on this income, and the applicable tax rate in Vietnam is 20%. Calculate PetroVietnam's corporate income tax liability in Vietnam for the income earned in Myanmar using the deduction method.
A. VND 1,050 billion
B. VND 840 billion
C. VND 0
D. VND 210 billion

30. (Choose 1 answer)
Ms. Linh, an employee in Vietnam, has the option to receive part of her salary as non-cash benefits, such as transportation costs and housing allowances, which are exempt from income tax in Vietnam. She is also considering deferring her annual bonus to the next tax year to reduce her tax liability for the current tax year. What tax planning strategies is Ms. Linh considering, and how can they help her optimize her taxes?
A. Salary sacrifices and timing; they can help her reduce taxable income and defer tax liabilities.
B. Income splitting and conversion; they can help her reduce taxable income and defer tax liabilities.
C. Maximizing rebates and relief can help her reduce taxable income and defer tax liabilities.
D. Splitting and timing; they can help her reduce taxable income and defer tax liabilities.

31. (Choose 1 answer)
A Vietnamese company imports air conditioners with a capacity of 90,000 BTU or less and sells them domestically. If the company imports and sells indoor and outdoor parts separately, how does the excise duty apply?
A. Only the complete air conditioner unit is subject to excise duty
B. Separate parts are exempt from excise duty
C. Both the indoor and outdoor parts are subject to excise duty individually
D. Excise duty is paid only by the final consumer

32. (Choose 1 answer)
Which of the following is considered a "non-taxable good or service" for VAT in Vietnam?
A. Goods in transit through Vietnamese territory
B. Services provided to foreign clients within Vietnam
C. Preliminarily processed agricultural goods for export
D. Imported luxury items for domestic resale

33. (Choose 1 answer)
How does tax evasion differ from tax avoidance?
A. Tax evasion is legal, while tax avoidance is illegal.
B. Tax evasion involves exploiting legal loopholes, whereas tax avoidance involves deliberately misrepresenting one's financial situation.
C. Tax evasion is unlawful, whereas tax avoidance is a legal practice.
D. Both tax evasion and avoidance involve the use of illegal means.

34. (Choose 1 answer)
In Vietnam, Vinamilk, a leading dairy company, is located in a rural area. How might the government use taxation to encourage Vinamilk to expand its operations to industrial zones?
A. Increase corporate income tax on their rural operations
B. Offer tax incentives for investments in industrial zones
C. Impose environmental taxes on dairy farming activities
D. Reduce import duties on raw milk from overseas

35. (Choose 1 answer)
In the tax year assessment, Mr. Minh has a total income of VND 500,000,000 from working overtime. Calculate the taxable income of Mr. Minh in the tax year assessment, given that his overtime rate is 1.25 times the amount of his regular pay rate.
A. VND 500,000,000
B. VND 400,000,000
C. VND 450,000,000
D. VND 625,000,000

36. (Choose 1 answer)
What type of income is subject to corporate income tax for foreign contractors in Vietnam?
A. Income from services associated with goods supplied in Vietnam
B. Income from royalties received outside of Vietnam
C. Interest on deposits of diplomatic representative offices
D. Profits earned outside of Vietnam without business operations in Vietnam

37. (Choose 1 answer)
What is the primary purpose of excise duty?
A. To bring more revenue to the budget
B. To promote distributional equity
C. To reduce the production and consumption of environmentally harmful goods
D. All of the options

38. (Choose 1 answer)
A prominent Vietnamese conglomerate begins importing and selling luxury yachts domestically. Why is the company required to pay excise duty on these yachts?
A. Yachts are regarded as essential for public transportation
B. Yachts are categorized as luxury goods subject to excise duty
C. Excise duty applies to all imported goods without exception
D. The government aims to promote the consumption of yachts domestically

39. (Choose 1 answer)
Mr. David Smith, a Canadian national, has come to Vietnam for business purposes. He does not have a regular residence in Vietnam and has stayed in the country for 195 days during the 2023 tax year. Mr. Smith does not have a residence in any other country and has not provided proof of residence elsewhere. How will Mr. David Smith be treated for tax purposes under Vietnamese tax law?
A. As a non-resident, because he is a Canadian
B. As a temporary resident, due to his extended stay for business purposes
C. As a resident of Vietnam, because his cumulative presence in Vietnam exceeds 183 days, and he did not prove residency in another country
D. As a non-taxable person, due to his business nature

40. (Choose 1 answer)
Thanh Thanh Cong - Bien Hoa JSC (TTC Sugar), a leading sugar producer, recorded the following sales for the month:
- Sold 500 tons of cane sugar at VND 12,000,000 per ton.
- Sold 300 tons of molasses (a by-product) for a total amount of VND 3,960,000,000, as recorded on the VAT invoice.
- The VAT rate is 5%.
Using the credit method to calculate the output VAT amount for TTC Sugar.
A. VND 498,000,000
B. VND 298,000,000
C. VND 300,000,000
D. VND 320,000,000

41. (Choose 1 answer)
Which of the following conditions can make a taxpayer eligible for tax reduction?
A. Winning a lottery
B. Suffering from a natural disaster
C. Receiving a gift
D. All of the options

42. (Choose 1 answer)
Which of the following is an example of a consumption tax?
A. Corporate income tax
B. Land tax
C. Excise tax
D. Inheritance tax

43. (Choose 1 answer)
What happens when an exporter purchases excisable goods for export but sells them domestically instead?
A. The exporter must pay excise tax
B. The exporter is exempt from excise tax
C. The importer becomes responsible for the excise tax
D. The excise tax is refunded to the producer

44. (Choose 1 answer)
Hoa Phat Group, a manufacturing company, is required to file a corporate income tax return. Who is responsible for auditing the company's tax liabilities?
A. The National Assembly
B. District Tax Department
C. Ministry of Finance
D. General Department of Customs

45. (Choose 1 answer)
Which businesses are excluded from applying the credit method for VAT?
A. Business establishments with VND 1 billion in annual revenue
B. Business households and individuals paying VAT under the direct method
C. Foreign entities providing goods and services for petroleum extraction
D. Voluntary businesses that wish to apply the credit method

46. (Choose 1 answer)
Which taxes primarily contribute to the foreign contractor tax (FCT) in Vietnam?
A. Corporate income tax (CIT) and Value-Added Tax (VAT)
B. Personal Income Tax (PIT) and Value-Added Tax (VAT)
C. Corporate income tax (CIT) and Personal Income Tax (PIT)
D. Value-Added Tax (VAT) and Import Duties

47. (Choose 1 answer)
Which scenario allows foreigners to receive a VAT refund?
A. When they purchase goods and export them to another country on behalf of a business
B. When they purchase goods in Vietnam and carry them upon departure
C. When they hold residency in Vietnam for less than one year
D. When they purchase goods from online stores based in Vietnam

48. (Choose 1 answer)
What is the "deemed tax amount" under the deduction of deemed tax method?
A. The actual tax paid in the contracting state.
B. The amount Vietnam refunds to the taxpayer.
C. The tax amount that should have been paid but was reduced or exempted in the contracting state.
D. The tax amount payable in Vietnam on foreign income.

49. (Choose 1 answer)
A foreign subcontractor, TechGlobal Ltd., provides IT services under a 190-day contract for Viettel Group. TechGlobal Ltd. does not have a permanent establishment in Vietnam but has been granted a Tax Identification Number and complies with Vietnamese accounting standards. Which Foreign Contractor Tax computation method is applicable?
A. The Direct method, as TechGlobal lacks a permanent establishment in Vietnam.
B. The Declaration method is used when the contract exceeds 183 days.
C. The Hybrid method, under some conditions.
D. None of the options.

50. (Choose 1 answer)
VinGroup has a subsidiary in Kazakhstan. In this fiscal year, the subsidiary earned an income of VND 800 billion. This income was exempted from taxation in Kazakhstan as part of a special tax incentive (the standard corporate tax rate in Kazakhstan is 25%). VinGroup is taxed at 20% in Vietnam. According to the Vietnam-Kazakhstan Agreement, the deemed tax is deductible in Vietnam. Calculate the income tax VinGroup has to pay in Vietnam.
A. VND 200 billion
B. VND 160 billion
C. VND 40 billion
D. VND 0