The document discusses taxes and labor issues for a business in Vietnam. It notes that the business license tax is VND 1,000,000 per year, business income tax is 25% of total income, and VAT is 10% of the product price. It then analyzes the effect of the business income tax on price, quantity, producer's surplus, and consumer's surplus. Finally, it provides the number of waiters employed, their monthly wages, marginal product of labor, and marginal value of product.

2. Analyze the effect of Business Income Tax

3. Tax: VND 3,750 Change in PS: VND 340,000 Change in CS: VND 328,750 Before Tax After Tax Price VND 15,000 VND 16,750 Quantity (per day) 300 290 Producer’s Surplus VND 1,500,000 VND 1,160,000 Consumer’s Surplus VND 2,250,000 VND 1,921,250

5. Number of Waiter Waiter Serve MPL VMPL Wage 1 15 100,000 2 45 30 450,000 100,000 3 85 40 600,000 100,000 4 145 60 900,000 100,000 5 195 50 750,000 100,000 6 235 40 600,000 100,000 7 265 30 450,000 100,000 8 280 15 225,000 100,000 9 292 12 180,000 100,000 10 300 8 120,000 100,000 11 305 5 75,000 100,000