UEH Standard programs in English (20% English)

Brief Course Description

1. Course Title:

Import - Export Duties

2. Language of Instruction:

Tiếng Việt

3. Course Code:

TAX504019

4. Credits:

3

5. Course Objectives:

This course provides basic knowledge about Export Tax - Import Tax in both theoretical and practical aspects. In theoretical aspect, the course provides the foundation of theoretical issues on tariffs. Viewpoints on domestic production protection and trade liberalization are discussed during the course. In practical aspect, the course provides basic contents of Export Tax - Import Tax policy and related policies in Vietnam

6. Brief Description of Course Content:

The course content focuses on knowledge related to import and export taxes. This knowledge includes concepts, characteristics, and roles of tariffs; Viewpoints on domestic production protection and trade liberalization. The course also briefly examines the impact of tariff barriers and non-tariff barriers in international trade policy. In practice, students will learn about the contents of tax policies Export Tax - Import Tax such as: taxable subjects, taxpayers, tax calculation methods, tax declaration, and tax payment. Current related policies in Vietnam such as regulations on enterprises enjoying preferential treatment, tax exemption mechanisms are also discussed in the course content