1. Tax policy system: 
+ summarize different types of tax (taxpayers, taxable objects)
+ difference from Vietnam
2. Tax administration system
+ Types of tax offices and their main functions

+ difference from Vietnam
3. Post links/ sources of your information
Group 1, 2
Group 3,4
Group 5,6

UK dividend tax: If you own shares in a UK company you may get a dividend tax payment. You are not required to pay UK dividend tax on the first £2,000 of dividends you receive in the tax year

Wealth taxes in the UK

Capital gains tax in the UK

Inheritance taxes in the UK

Car, road, and airport taxes in the UK: If you drive in the UK you will need to pay car and road tax, including when you register your car with the DVLA (Driver and Vehicle Licensing Agency). The amount varies per vehicle type, with car and road tax in the UK based on factors such as the size of the engine, type of fuel used, and CO2 emissions.

Social security taxes in the UK: If you’re working in the UK, both you and your employer will most likely need to make National Insurance Contributions (NICs). There is no ceiling to such contributions and they are not deductible from compensation for income tax purposes.

2. Tax administration system
- Overview

In UK, HM Revenue and Customs is the authority responsible for the collection of taxes in the UK. Unlike Vietnam, HMRC is not part of a government ministry. Facilitate the legalization of international trade activities, protect UK security, finance, economy, society and property first, collect national trade statistics. In addition, HMRC helps families and individuals by providing financial assistance through tax credit payments and is a child rights administrator.
- Compare structure of office: different from VN?
- Or focus on the adminstration aspects that are better than VN

Taxpayer:  all official residents, whether national or from overseas, on all of their worldwide movable assets.

Taxable: inheritances

4. Value-Added Tax
Taxpayer: Organization, Business  individual

Taxable: business sales - for example when you sell goods and service, hiring or loaning goods to someone, selling business assets, commission, items sold to staff - for example canteen meals, business goods used for personal reasons, ‘non-sales’ like bartering, part-exchange and gifts

5. Customs duty tax
Taxpayer: Business individual, organization

Taxable:- Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
- excise good
- worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:
- the price paid for the goods
- postage, packaging and insurance
II. Tax administration system
HM Revenue & Customs (HMRC) is the UK government department responsible for the business of the former Inland Revenue and HM Customs and Excise. The site contains documents on all budgets and pre-budget reports since 1994, including the text of the budget speeches and associated press releases.

III. Post Link
https://www.expatica.com/uk/finance/taxes/a-complete-guide-to-the-uk-tax-system-758254/?fbclid=IwAR22udlDzM2J-BJpm0P5qdPURfs7U1vQnO4NL_8DF0DecljPTnifdBZeRQs#:~:text=Basic%20UK%20taxes%20include%20income,incomes%20pay%20a%20higher%20rate

https://www.gov.uk/vat-businesses

https://uk.practicallaw.thomsonreuters.com/4-106-3216?transitionType=Default&contextData=(sc.Default)&firstPage=true&fbclid=IwAR3H-IMjCJEHq97adY3ScCNKqG8F1N1xcMB5AcMa1qp23kEWGVxFEceU7pM

1. Tax policy system:
Summarize different types of tax (taxpayers, taxable objects)
There are 9 types of tax including
- Income tax: individuals and companies
- Property tax: owner of properties
- Estate Duty
- Motor Vehicle Taxes
- Customs and Excise Duties
- Goods & Services Tax (GST) (Also known as VAT)
- Betting Taxes
- Stamp Duty
- Others
Difference from Vietnam - giải thích về những loại thuế khác với VN (taxable object, tax payers - xem nhóm 1+2)
Income tax of Singapore is cheaper than Vietnam
2. Tax administration system
+ Types of tax offices and their main functions

+ difference from Vietnam
3. Post links/ sources of your information
https://www.guidemesingapore.com/business-guides/taxation-and-accounting/introduction-to-taxation/singapore-tax-system-and-tax-rates

Income Tax: Income tax is chargeable on the income of individuals and companies.

Goods & Services Tax (GST): GST is a tax on consumption. The tax is paid when money is spent on goods or services, including imports. (difference from VAT?)

Property Tax: Property tax is imposed on owners of properties based on the expected rental values of the properties.

Stamp Duty: This is imposed on commercial and legal documents relating to stock & shares and immovable property.

These are duties on private lottery, betting & sweepstake.

Estate Duty (Removed for deaths occurring on or after 15 Feb 2008)

Estate duty is levied on the value of a deceased's net assets in excess of a threshold amount.

Motor Vehicle Taxes: These are taxes, other than import duties, that are imposed on motor vehicles. These taxes are imposed to curb car ownership and road congestion.

Customs & Excise Duties: Singapore is a free port and has relatively few excise and import duties. Excise duties are imposed principally on tobacco, petroleum products, and liquors. Also, very few products are subject to import duties. The duties are mainly on motor vehicles, tobacco, liquor, and petroleum products.

Casino Tax: The casino tax is a tax levied on the casinos’ gross gaming revenue.

Others: These include the foreign worker levy, annual tonnage tax, water conservation tax, and development charge. 

2. Tax administration in Sing: While Vietnam have tax office and custom office to administration tax then tax administration system of Singapore is IRAS (Inland Revenue Authority of Tax). As the main tax administrator for the Ministry of Finance, IRAS plays a role in tax policy formulation by providing policy inputs, as well as the technical and administrative implications of each policy. It aims to foster a competitive tax environment that encourages enterprise and growth. The other non-revenue functions performed by IRAS include representing the government in tax treaty negotiations, providing advice on property valuation and drafting of tax legislation. As IRAS deals both with individuals and businesses, it’s divided into departments accordingly. 

3. Post links/ sources of your information