Global Company specializes in exporting Nepcam Vietnam wine to customers in European. In the second quarter of 2019, the company bought 5,000 bottles of wine from Thanglong company in Hanoi. Know that payment price for Thanglong company was 44,000 VND/bottle. By the end of the 2019 fiscal year, the company exported 4000 bottles of wine for ABC company in EU at exported price of 5 usd/ bottle. The company also sold 1000 bottles of wine for Hoaphat company in Vietnam and issued a VAT invoice at a payment price of 60.000 VND/bottle. The company purchases uniforms for 10 employees at a payment price of 60 million VND. In the quarter, the company purchased raw materials for installation line of wine 40 million VND, including VAT. Registered company apply the deduction method of VAT and the exchange rate is determined to be 22,000 VND/USD; rate of export duty: 5% - Excise tax rate: 35%; rate of Value added tax (VAT): 0% Please calculate: a) What is the exported duty of the company has to pay? b) What is the excise tax of company has to pay? c) What amount of VAT must the company pay? Payment for raw materials for installation line of VND 20 million in cash. Businesses buy cars to create fixed assets at payment price of 1.8 billion in via-bank payment. The company buys materials to build the mid-shift rest house for employees at a total cost of 15 billion (payment price) Does company get VAT refund? Why? How are amount of VAT Refunded