세무

VAT

Value Added Tax

자문
베트남어
Thuế giá trị gia tăng (GTGT)
영어
Value added tax
약어
VAT
동의어
GTGT, thuế giá trị gia tăng

데이터 내용은 영어(공식)로 표시됩니다.

정의

Tax on value added; for imports it is collected at importation.

설명

The import VAT base usually comprises customs value, import duty, excise tax, environmental tax (and trade remedy duties, if any). The 2026 schedule shows 0/5/8/10% and the symbol * (see legal text).

예시

"8/10" means the line may be 8% or 10% depending on reduction conditions.