베트남의 기업회계와 조세제도에 관한 고찰

In order to use accounting as a tool to supervise and control economic, financial activities of enterprises, any nations must set up accounting policies suitable to business environment and law of its own and compel enterprises operating in its managing scope to abide by the general regulations consistently. The evolution of accounting in various countries has inevitably led to different practices and regulations. As the economic system and trading conditions vary from one country to another, so do the accounting model and method. The nature of economic activity from simple agrarian societies to the most sophisticated and complex business enterprises; and the stage of economic development, from emerging economies to fully matured post industrial ones. Vietnam and Korea have carried out a significant reform in raising the quality of accounting information provided in the national economy. This paper is intended to be a comprehensive understanding for business financial accounting standards, corporate income tax, personal income tax, value added tax of vietnam.