thuế môn bài
Definition
- Noun:
- Business License Tax / Business Registration Tax: A fixed annual tax levied by the government on businesses, traders, and organizations for the right to operate commercially. The tax amount is typically based on the registered capital or revenue bracket of the enterprise.
Usage Examples
- Noun:
- Doanh nghiệp phải nộp thuế môn bài hàng năm. (The enterprise must pay the business license tax annually.)
- Mức thuế môn bài phụ thuộc vào vốn đăng ký. (The business license tax rate depends on the registered capital.)
- Hạn nộp thuế môn bài là ngày 30 tháng 1. (The deadline for paying the business registration tax is January 30th.)
Advanced Usage
- The term "thuế môn bài" is specific to the Vietnamese tax system. In international or comparative contexts, it is often translated descriptively.
- It is considered a direct tax and is a mandatory cost of maintaining a legal business entity in Vietnam.
Variants and Related Words
- Lệ phí môn bài: This is an alternative, official term for the same tax, often used interchangeably with "thuế môn bài".
- Tờ khai lệ phí môn bài được nộp trực tuyến. (The business license fee declaration is submitted online.)
Synonyms
- Business License Fee: A common English equivalent focusing on the permit aspect.
- Patent Tax: A direct translation from the historical French term , though less common in modern English business contexts.
Related Terms (Administrative)
- Tax Registration: The process a business completes, which includes liability for thuế môn bài.
- Tax Code (Mã số thuế): The identification number issued upon registration, required for paying taxes like thuế môn bài.