đá bóng trực tiếp từ chuyển nhượng chứng khoán có chịu thuế đá bóng trực tiếp doanh
Is trực tiếp bóng đá hôm nay euro securities transfer subject to CIT in Vietnam?
Under Article 3 ofDecree No. 218/2013/ND-CPstipulating income subject to CIT:
Taxable income
1. The taxable income includes trực tiếp bóng đá hôm nay euro the business and production activities of goods and services and oher income specified in Clause 2 of this Article. For enterprises registering business and having income specified in Clause 2 of this Article, this income is determined as the one coming from the business and production activities of the establishment;
2. Other income includes:
a) trực tiếp bóng đá hôm nay euro capital transfers includes trực tiếp bóng đá hôm nay euro the transfer of a part or whole of the capital invested in the enterprise, including the sale of enterprise, transfer of stock or transfer of capital contribution rights and other forms of transfer of capital as prescribed by law;
b) trực tiếp bóng đá hôm nay euro transfer of investment projects, trực tiếp bóng đá hôm nay euro the transfer of the right to participate in investment projects, trực tiếp bóng đá hôm nay euro the transfer of rights to explore, extract and process minerals prescribed by law; trực tiếp bóng đá hôm nay euro transfer the real estate as stipulated in Article 13 and 14 of this Decree;
c) trực tiếp bóng đá hôm nay euro the right to use and own property including trực tiếp bóng đá hôm nay euro the intellectual property rights, trực tiếp bóng đá hôm nay euro technology transfer under the provisions of law;
d) trực tiếp bóng đá hôm nay euro transfer, lease or disposal of property (excluding real estate), which contains other valuable papers;
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Therefore, trực tiếp bóng đá hôm nay euro securities transfer is subject to CIT in Vietnam.
Is trực tiếp bóng đá hôm nay euro securities transfer subject to CIT in Vietnam? (Image from the Internet)
What is the method ofcalculating CIT on trực tiếp bóng đá hôm nay euro securities transfer in Vietnam?
Under Clause 2, Article 15 ofCircular 78/2014/TT-BTC, taxed trực tiếp bóng đá hôm nay euro securities transfer in a period is equal to the securities selling price minus (-) the purchasing price of the transferred capital minus (-) transfer expenses.
- The securities selling price shall be determined as follows:
+ For listed securities and public companies’ unlisted securities registered for trading at a securities trading center, it is the actual securities selling price (order-matching price or agreed price) announced by the stock exchange or securities trading center.
+ For securities of companies other than those mentioned above, it is the transfer price indicated in the transfer contract.
- The securities purchasing price shall be determined as follows:
+ For listed securities and public companies’ unlisted securities registered for trading at a securities trading center, it is the actual securities purchasing price (order-matching price or agreed price) announced by the stock exchange or securities trading center.
+ For securities purchased through auction, it is the price indicated in the notice of share auction-winning results issued by the share-auctioning organization, and in the money receipt.
+ For securities other than those mentioned above, it is the transfer price indicated in the transfer contract.
- Transfer expenses are actual expenses directly related to the transfer with lawful evidencing documents and invoices.
Transfer expenses include expense for carrying out legal procedures necessary for the transfer; charges and fees paid for carrying out transfer procedures; securities depository charge as prescribed by the State Securities Commission and indicated in receipts of the securities company; securities entrustment charge based on the trustee’s receipts; expenses for transaction, negotiation and signing of the transfer contract; and other expenses with evidencing documents.
Incomes from securities transfer shall be regarded as other incomes and included in taxable incomes upon calculation of CIT.
What does income subject to CIT in Vietnam include?
Under Article 3 ofLaw No. 14/2008/QH12, amended by Clause 1, Article 1 ofLaw No. 71/2014/QH13 dated November, taxable income includes trực tiếp bóng đá hôm nay euro production and business activities in goods and services and other income.
Other income includes:
- trực tiếp bóng đá hôm nay euro transfer of capital, transfer of the right to capital contribution;
- trực tiếp bóng đá hôm nay euro real estate transfer, transfer of construction projects, transfer of the right to participate in construction projects, transfer of the right to mineral exploration, mineral extraction, and mineral processing;
- trực tiếp bóng đá hôm nay euro the right to enjoyment of property, right to ownership of property, including trực tiếp bóng đá hôm nay euro intellectual property rights defined by law;
- trực tiếp bóng đá hôm nay euro transfer, lease, liquidation of assets, including valuable papers; trực tiếp bóng đá hôm nay euro deposit interest, loan interest, sale of foreign exchange;
-income fromcollection of debts that were cancelled;
-income fromreceipts from debts without creditors; incomes from business operation in previous years that were committed, and other incomes.
Concerning Vietnamese companies making investments in the countries with which Vietnam has a Double Taxation Agreement and transfers incomes exclusive of corporate income tax paid overseas to Vietnam, regulations of such Double Taxation Agreements shall apply.
If investments are made in countries with which Vietnam has not had Double Taxation Agreements, and if corporate income tax incurred in such countries is lower than that imposed by the Law on Corporate income tax of Vietnam, the tax difference shall be paid.
