Máy móc xem bóng đá trực tiếp nhà cái phục vụ hoạt động in, đúc tiền có phải đóng thuế xuất xem bóng đá trực tiếp nhà cái không?
Are imported machinery used for printing trực tiếp bóng đá euro hôm nay minting money subject to import-export duty in Vietnam?
Based on Clause 17, Article 16 of the2016 Law on Export trực tiếp bóng đá euro hôm nay Import Taxes:
Tax Exemption
1. Goods exported trực tiếp bóng đá euro hôm nay imported by foreign organizations trực tiếp bóng đá euro hôm nay individuals enjoying preferential rights, exemptions in Vietnam within the limits consistent with international treaties to which the Socialist Republic of Vietnam is a member; goods within the duty-free baggage allowance of outgoing trực tiếp bóng đá euro hôm nay incoming persons; goods imported for sale at duty-free shops.
2. Movable assets, gifts within the limits of foreign organizations trực tiếp bóng đá euro hôm nay individuals given to Vietnamese organizations trực tiếp bóng đá euro hôm nay individuals or vice versa.
Movable assets, gifts with quantity or value exceeding the duty-free limit must pay tax on the excess, except in cases where the recipient unit is a state budget-funded organization trực tiếp bóng đá euro hôm nay is permitted by competent authorities to receive or in case of humanitarian trực tiếp bóng đá euro hôm nay charitable purposes.
3. Goods bought trực tiếp bóng đá euro hôm nay exchanged across borders by border residents from the list trực tiếp bóng đá euro hôm nay within limits to serve the production trực tiếp bóng đá euro hôm nay consumption of border residents.
In case of purchasing trực tiếp bóng đá euro hôm nay transporting goods within the limit but not using them for the production trực tiếp bóng đá euro hôm nay consumption of border residents trực tiếp bóng đá euro hôm nay goods exported, imported by foreign traders allowed to do business in border markets, tax must be paid.
4. Goods exempt from export trực tiếp bóng đá euro hôm nay import taxes according to international treaties to which the Socialist Republic of Vietnam is a member.
5. Goods with a value or tax amount payable below the minimum level.
6. Raw materials, supplies, trực tiếp bóng đá euro hôm nay components imported for processing export products; finished products imported to be incorporated into processed products; processed export products.
Processed export products made from domestic raw materials trực tiếp bóng đá euro hôm nay supplies subject to export tax are not exempt from tax on the value of domestic raw materials trực tiếp bóng đá euro hôm nay supplies constituting the export product.
Exported goods for processing trực tiếp bóng đá euro hôm nay then re-imported are exempt from export trực tiếp bóng đá euro hôm nay import taxes on the value of the exported raw materials constituting the processed products. In the case of exported goods for processing trực tiếp bóng đá euro hôm nay then re-imported, if they are natural resources, minerals, or products with a total value of natural resources, minerals, trực tiếp bóng đá euro hôm nay energy costs accounting for 51% or more of the product's cost, they are not exempt from tax.
7. Raw materials, supplies, trực tiếp bóng đá euro hôm nay components imported for the production of export goods.
8. Goods produced, processed, recycled, or assembled in tax-free zones not using imported raw materials trực tiếp bóng đá euro hôm nay components from abroad when imported into the domestic market.
9. Goods temporarily imported, re-exported, temporarily exported, trực tiếp bóng đá euro hôm nay re-imported within a certain period, including:
a) Goods temporarily imported, re-exported, temporarily exported, re-imported for organizing or participating in fairs, exhibitions, product introductions, sports, cultural, artistic events, or other events; machinery trực tiếp bóng đá euro hôm nay equipment temporarily imported, re-exported for testing, research, trực tiếp bóng đá euro hôm nay product development; machinery, equipment, professional tools temporarily imported, re-exported, temporarily exported, re-imported for work within a certain period or for processing for foreign traders, except for machinery, equipment, tools, means of transport of organizations trực tiếp bóng đá euro hôm nay individuals permitted for temporary import, re-export for investment projects, construction installation, project service, production service;
b) Machinery, equipment, components, trực tiếp bóng đá euro hôm nay spare parts temporarily imported for replacement, repair of foreign ships, aircraft, or temporarily exported for replacement, repair of Vietnamese ships, aircraft abroad; goods temporarily imported, re-exported for supply to foreign ships, aircraft docking at Vietnamese ports;
c) Goods temporarily imported, re-exported, or temporarily exported, re-imported for warranty, repair, replacement;
d) Recycled means according to the method of temporary import, re-export, or temporary export, re-import to contain exported trực tiếp bóng đá euro hôm nay imported goods;
dd) Goods temporarily imported for re-export business within the temporary import, re-export period (including the extension period) with a guarantee from a credit institution or a deposit equivalent to the import tax amount of temporarily imported goods, re-exported goods.
10. Goods not for commercial purposes in the following cases: samples; photos, films, models replacing samples; small quantity advertising prints.
11. Imported goods to create fixed assets of entities eligible for investment incentives in accordance with investment laws, including:
a) Machinery, equipment; parts, components, trực tiếp bóng đá euro hôm nay accessories for assembly or use in tandem with machinery, trực tiếp bóng đá euro hôm nay equipment; raw materials, supplies used to manufacture machinery, equipment, or to manufacture parts, components, trực tiếp bóng đá euro hôm nay accessories of machinery trực tiếp bóng đá euro hôm nay equipment;
b) Special-use transport vehicles in the technological line directly serving the production activities of the project;
c) Building materials domestically not produced.
Import tax exemption for imported goods under this clause applies to both new investment projects trực tiếp bóng đá euro hôm nay expansion investment projects.
12. Plant varieties; animal breeds; fertilizers, pesticides domestically not produced, necessary for import according to regulations of competent state management agencies.
13. Raw materials, supplies, components domestically not produced, imported for the production of investment projects in the investment incentive industry list or regions with particularly difficult socio-economic conditions according to investment laws, high-tech enterprises, science trực tiếp bóng đá euro hôm nay technology enterprises, science trực tiếp bóng đá euro hôm nay technology organizations are exempted from import tax for a period of 5 years from the start of production.
Import tax exemption under this clause does not apply to investment projects for mineral exploitation; projects producing products with a total value of natural resources, minerals, trực tiếp bóng đá euro hôm nay energy costs accounting for 51% or more of the product's cost; projects producing or trading goods trực tiếp bóng đá euro hôm nay services subject to excise tax.
14. Raw materials, supplies, components domestically not produced, imported for the production, assembly of medical equipment, prioritized for research trực tiếp bóng đá euro hôm nay manufacturing, are exempted from import tax for a period of 5 years from the start of production.
15. Imported goods to serve oil trực tiếp bóng đá euro hôm nay gas activities, including:
a) Machinery, equipment, spare parts, specialized transport vehicles necessary for oil trực tiếp bóng đá euro hôm nay gas activities, including temporary import, re-export;
b) Components, details, trực tiếp bóng đá euro hôm nay accessories for assembly or use in tandem with machinery, equipment; raw materials, supplies used to manufacture machinery, equipment, or to manufacture components, details, trực tiếp bóng đá euro hôm nay accessories of machinery trực tiếp bóng đá euro hôm nay equipment necessary for oil trực tiếp bóng đá euro hôm nay gas activities;
c) Necessary supplies for oil trực tiếp bóng đá euro hôm nay gas activities domestically not produced.
16. Investment projects, shipbuilding facilities in the investment incentive industry list according to investment laws are exempt from tax on:
a) Imported goods to create fixed assets of the shipbuilding facility, including: machinery, equipment; parts, components, trực tiếp bóng đá euro hôm nay accessories for assembly or use in tandem with machinery, equipment; raw materials, supplies used to manufacture machinery, equipment, or to manufacture parts, components, trực tiếp bóng đá euro hôm nay accessories of machinery, equipment; transport vehicles in the technology line directly serving shipbuilding activities; Building materials domestically not produced;
b) Imported goods are machinery, equipment, raw materials, supplies, components, trực tiếp bóng đá euro hôm nay semi-finished products domestically not produced for shipbuilding;
c) Exported ships.
17. Machinery, equipment, raw materials, supplies, components, parts, trực tiếp bóng đá euro hôm nay accessories imported for printing trực tiếp bóng đá euro hôm nay minting money activities.
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Thus,according to the above regulations, machines imported for printing trực tiếp bóng đá euro hôm nay minting money are subject to import-export tax exemption.
Are imported machinery used for printing trực tiếp bóng đá euro hôm nay minting money subject to import-export duty in Vietnam?(Image from Internet)
What are conditions for machines imported for printing trực tiếp bóng đá euro hôm nay minting money to qualify for import-export tax exemption in Vietnam?
Based on Clause 1, Article 26 ofDecree 134/2016/ND-CP, the conditions for machines imported for printing trực tiếp bóng đá euro hôm nay minting money to qualify for import-export tax exemption are as follows:
- Machines, equipment, raw materials, supplies, components, parts, trực tiếp bóng đá euro hôm nay accessories imported for printing trực tiếp bóng đá euro hôm nay minting money are exempt from import tax according to Clause 17, Article 16 of the 2016 Law on Export trực tiếp bóng đá euro hôm nay Import Taxesmust be listed by the Governor of the State Bank of Vietnam.
- Goods eligible for import tax exemption under Clause 1, Article 26 ofDecree 134/2016/ND-CP must be imported by organizations designated by the State Bank.
How to determine machines imported for printing trực tiếp bóng đá euro hôm nay minting money in Vietnam?
Based on Clause 2, Article 26 ofDecree 134/2016/ND-CP, machines imported for printing trực tiếp bóng đá euro hôm nay minting money will be identified as follows:
- The basis for determining machines, equipment, raw materials, supplies, components, parts, trực tiếp bóng đá euro hôm nay accessories imported for printing trực tiếp bóng đá euro hôm nay minting money is performed according to the regulations of the State Bank of Vietnam.
