Mua lịch trực tiếp bóng đá hôm nay ô tô 4 chỗ chạy bằng pin có chịu thuế TTĐB không?
Are 4-seater electric cars subject to excise xem bóng đá trực tiếp vtv2 in Vietnam?
Under Clause 1, Article 2 of theLaw on Excise Tax2008(amended by Clause 1, Article 1 of theLaw on Amending Excise xem bóng đá trực tiếp vtv2 Law), the goods subject to excise xem bóng đá trực tiếp vtv2 include:
Taxable objects
1. Goods:
a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;
b/ Liquor;
c/ Beer;
d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;
e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;
f/ Aircraft and yachts;
g/ Gasoline;
h/ Air-conditioners of 90,000 BTU or less;
i/ Playing cards;
j/ Votive gilt papers and votive objects.
...
Specifically, under Point d, Clause 1, Article 2 of theLaw on Excise Tax2008, under-24-seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds are subject to excise xem bóng đá trực tiếp vtv2.
Therefore, a4-seater electric car issubject to excise xem bóng đá trực tiếp vtv2.
Note:Ambulances; prison vans; hearses; cars designed with both seats and standing places for transporting 24 or more people; cars running in recreation, entertainment and spoils areas which neither are registered for circulation nor move on roads are not subject to excise xem bóng đá trực tiếp vtv2. (According to Clause 4, Article 3 of theLaw on excise xem bóng đá trực tiếp vtv2 2008)
What is theexcise xem bóng đá trực tiếp vtv2 rate for4-seater electric cars in Vietnam?
Under the provisions at Point g, Clause 4, Section I of the excise xem bóng đá trực tiếp vtv2 Table stipulated in Article 7 of theLaw on Excise Tax2008(amended by Clause 4, Article 1 of theLaw on Amending Excise xem bóng đá trực tiếp vtv2 Law, Clause 2, Article 2 of theLaw on Amendments to Law on Value-Added xem bóng đá trực tiếp vtv2, Law on Excise xem bóng đá trực tiếp vtv2, and Law on xem bóng đá trực tiếp vtv2 Management 2016, and Article 8 of theLaw on Amending Public Investment Law, Investment Law, Law on Public-Private Partnership Investments, Housing Law, Tender Law, Electricity Law, Enterprise Law, Excise xem bóng đá trực tiếp vtv2 Law, and Law on Civil Judgment Execution 2022) regarding excise xem bóng đá trực tiếp vtv2 rates applicable to under-9-seat electric cars as follows:
- From March 1, 2022, to the end of February 28, 2027: 3%\
- From March 1, 2027: 11%
Therefore, theexcise xem bóng đá trực tiếp vtv2 rate of 3% shall imposed on4-seater electric cars.
Are 4-seater electric cars subject to excise xem bóng đá trực tiếp vtv2 in Vietnam? (Image from the Internet)
What are the bases for calculating excise xem bóng đá trực tiếp vtv2 on 4-seater electric cars in Vietnam?
The basis for calculating excise xem bóng đá trực tiếp vtv2 on a 4-seater electric car is determined according to Article 5 of theLaw on Excise Tax2008, includingthe taxable price of the car and the xem bóng đá trực tiếp vtv2 rate.
Excise xem bóng đá trực tiếp vtv2 payable= excise xem bóng đá trực tiếp vtv2 taxable price x excise xem bóng đá trực tiếp vtv2 rate
Where:
(1) excise xem bóng đá trực tiếp vtv2 rate for a 4-seater electric car
- From March 1, 2022, to the end of February 28, 2027: 3%
- From March 1, 2027: 11%
(2) The excise xem bóng đá trực tiếp vtv2 taxable price for a 4-seater electric car is determined in Clauses 1, 2, and 4, Article 6 of theLaw on Excise Tax2008(amended by Clause 3, Article 1 of theLaw on Amending Excise xem bóng đá trực tiếp vtv2 Law, Clause 1, Article 2 of theLaw on Amendments to Law on Value-Added xem bóng đá trực tiếp vtv2, Law on Excise xem bóng đá trực tiếp vtv2, and Law on xem bóng đá trực tiếp vtv2 Management 2016) as follows:
The excise xem bóng đá trực tiếp vtv2 taxable price for a 4-seater electric car is the selling price without excise xem bóng đá trực tiếp vtv2, environmental protection xem bóng đá trực tiếp vtv2, and value-added xem bóng đá trực tiếp vtv2:
- For domestically produced 4-seater electric cars, it is the price sold by the manufacturer.
In case 4-seater cars subject to excise xem bóng đá trực tiếp vtv2 are sold to commercial business establishments that are parent-subsidiary companies or subsidiary companies within the same parent company as the manufacturer or commercial business establishments with related parties, the excise xem bóng đá trực tiếp vtv2 taxable price must not be lower than the percentage (%) of the average selling price of commercial business establishments that purchase directly from the manufacturer, according to the regulations of the Government of Vietnam.
- For imported 4-seater electric cars, it is the price sold by the importer.
In case 4-seater cars subject to excise xem bóng đá trực tiếp vtv2 are sold to commercial business establishments that are parent-subsidiary companies or subsidiary companies within the same parent company as the importer or commercial business establishments with related parties, the excise xem bóng đá trực tiếp vtv2 taxable price must not be lower than the percentage (%) of the average selling price of commercial business establishments that purchase directly from the importer, according to the regulations of the Government of Vietnam.
- For 4-seater cars sold in installment or deferred payment methods,the selling price shall baseon one-time payment methods of such goods, excluding installment or deferred interest.
