Are marine plants subject to severance kết quả bóng đá trực tiếp in Vietnam?
Are marine plants subject to severance kết quả bóng đá trực tiếp in Vietnam?
Based on Article 2 of theLaw on severance kết quả bóng đá trực tiếp 2009(amended by Clause 1, Article 4 of theLaw Amending Various kết quả bóng đá trực tiếp Laws 2014), the taxable objects are stipulated as follows:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil.
- Natural gas, coal gas.
- Products from natural forests, excluding animals.
- Natural aquatic products, including marine animals and plants.
- Natural water, including surface water, and groundwater, except for natural water used for agriculture, forestry, fishery, and salt production.
- Natural bird nests.
- Other resources prescribed by the Standing Committee of the National Assembly.
Therefore,according to the regulations, natural aquatic products, including marine animals andmarine plants, are subject to severance kết quả bóng đá trực tiếp.
Are marine plants subject to severance kết quả bóng đá trực tiếp in Vietnam? What is the kết quả bóng đá trực tiếp rate? (Image from the Internet)
Do individuals who purchase harvested marine plants have to pay severance kết quả bóng đá trực tiếp in Vietnam?
According to Article 3 of theLaw on severance kết quả bóng đá trực tiếp 2009, the taxpayers are stipulated as follows:
- Taxpayers of severance kết quả bóng đá trực tiếp are organizations and individuals that exploit resources subject to severance kết quả bóng đá trực tiếp.- Taxpayers of severance kết quả bóng đá trực tiếp in certain cases are specifically defined as follows:
+ In the case of a joint venture enterprise exploiting resources, the joint venture enterprise is the taxpayer;
+ In the case of a Vietnamese party and a foreign party participating in a business cooperation contract for resource exploitation, the kết quả bóng đá trực tiếp liability of the parties must be specifically defined in the business cooperation contract;
+ **Organizations and individuals that exploit resources on a small scale** and sell them to organizations or individuals that act as purchasing intermediaries. If these intermediaries commit in writing to declare and pay taxes on behalf of the exploiting organization or individual, then the intermediaries are the taxpayers.
The regulation states that if an organization or individual acting as a purchasing intermediary commits in writing to declare and pay taxes on behalf of the exploiting organization or individual, then the intermediary is the taxpayer.
Therefore,it can be understood that in the case of an individual acting as an intermediary to purchase harvested marine plants and commits in writing to declare and pay taxes on behalf of the exploiter, then they must pay the severance kết quả bóng đá trực tiếp.
What are the kết quả bóng đá trực tiếp rates of severance taxapplicable tomarine plants in Vietnam?
Based on Article 7 of theLaw on severance kết quả bóng đá trực tiếp 2009, the kết quả bóng đá trực tiếp rates are stipulated as follows:
- The framework for severance kết quả bóng đá trực tiếp rates is stipulated as follows:
| Group | Name | (%) |
| I | Metallic minerals | |
| 1 | Iron, manganese | 7 - 20 |
| 2 | Titanium | 7 - 20 |
| 3 | Gold | 9 - 25 |
| 4 | Rare earth | 12 - 25 |
| 5 | Platinum, silver, tin | 7 - 25 |
| 6 | Wolfram, antimony | 7 - 25 |
| 7 | Lead, zinc, aluminum, bauxite, copper, nickel | 7 - 25 |
| 8 | Cobalt, molybdenum, mercury, magnesium, vanadium | 7 - 25 |
| 9 | Other metallic minerals | 5 - 25 |
| II | Non-metallic minerals | |
| 1 | Earth exploited for leveling, construction | 3 - 10 |
| 2 | Stone (excluding lime and cement production stone), gravel, sand (excluding sand for glass production) | 5 - 15 |
| 3 | Earth for brick production | 5 - 15 |
| 4 | Granite, refractory clay | 7 - 20 |
| 5 | Dolomite, quartzite | 7 - 20 |
| 6 | Kaolin, mica, technical quartz, sand for glass production | 7 - 15 |
| 7 | Pyrite, phosphorite, lime and cement production stone | 5 - 15 |
| 8 | Apatite, serpentine | 3 - 10 |
| 9 | Underground anthracite coal | 4 - 20 |
| 10 | Surface anthracite coal | 6 - 20 |
| 11 | Lignite, coking coal | 6 - 20 |
| 12 | Other coal | 4 - 20 |
| 13 | Diamonds, rubies, sapphires | 16 - 30 |
| 14 | Emeralds, alexandrite, black opal | 16 - 30 |
| 15 | Garnets, tourmalines, beryls, spinels, topazes | 12 - 25 |
| 16 | Amethyst, green, yellow, orange crystals, cryolite, white, fire-red opal, feldspar, turquoise, nephrite | 12 - 25 |
| 17 | Other non-metallic minerals | 4 - 25 |
| III | Crude oil | 6 - 40 |
| IV | Natural gas, coal gas | 1 - 30 |
| V | Products of natural forests | |
| 1 | Group I wood | 25 - 35 |
| 2 | Group II wood | 20 - 30 |
| 3 | Group III, IV wood | 15 - 20 |
| 4 | Group V, VI, VII, VIII wood, and other types of wood | 10 - 15 |
| 5 | Branches, tops, roots | 10 - 20 |
| 6 | Firewood | 1 - 5 |
| 7 | Bamboo, rattan, neohouzeaua, may, reeds, vầu, lo o | 10 - 15 |
| 8 | Agarwood, ky nam | 25 - 30 |
| 9 | Star anise, cinnamon, cardamom, amomum | 10 - 15 |
| 10 | Other products of natural forests | 5 - 15 |
| VI | Natural aquatic products | |
| 1 | Pearls, abalone, sea cucumbers | 6 - 10 |
| 2 | Other natural aquatic products | 1 - 5 |
| VII | Natural water | |
| 1 | Natural mineral water, natural hot water, natural purified bottled water | 8 - 10 |
| 2 | Natural water for hydroelectric production | 2 - 5 |
| 3 | Natural water for production and business, excluding the items in points 1 and 2 of this Group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Groundwater | 3 - 8 |
| VIII | Natural bird nests | 10 - 20 |
| IX | Other resources | 1 - 20 |
- Specific kết quả bóng đá trực tiếp rates for crude oil, natural gas, and coal gas are determined progressively by the average daily production of crude oil, natural gas, and coal gas.
- Pursuant to the provisions of Clauses 1 and 2 of this article, the Standing Committee of the National Assembly stipulates specific kết quả bóng đá trực tiếp rates for each type of resource in each period, ensuring the following principles:
+ Compliance with the list of resource categories and within the kết quả bóng đá trực tiếp rate framework prescribed by the National Assembly;
+ Contributing to state management of resources; protecting, exploiting, and using resources rationally, economically, and effectively;
+ Contributing to ensuring state budget revenue and market stability.
Thus, it can be seen that depending on the type of marine plants, different kết quả bóng đá trực tiếp rates apply: If they are pearls, abalone, or sea cucumbers, the kết quả bóng đá trực tiếp ranges from 6-10%, and if they are other natural aquatic products, the kết quả bóng đá trực tiếp ranges from 1-5%.
