Sách giáo khoa có phải là đối tượng chịu bóng đá hôm nay trực tiếp không?
Are textbooks subject to value-added trực tiếp bóng đá k+ in Vietnam?
According to Clause 15, Article 5 of theLaw on Value-Added trực tiếp bóng đá k+ 2008as amended by Clause 1, Article 1 of theAmended Law on Value-Added trực tiếp bóng đá k+ 2013, there are specific provisions regarding non-taxable objects as follows:
Non-Taxable Objects
...
- Maintenance, repair, and construction financed by public contributions, humanitarian aid for cultural, artistic constructions, public works, infrastructure, and housing for social policy subjects.
- Education, vocational training as prescribed by law.
- Radio and television broadcasting funded by the state budget.
- Publishing, importing, and distributing newspapers, journals, specialized bulletins, political books,textbooks, curricula, legal documents, scientific-technical books, books printed in minority languages, and propaganda posters and pictures, including those in the form of audio or video tapes, discs, electronic data; money, printing money.
....
Thus, according to the above provisions, textbooks are not subject to value-added trực tiếp bóng đá k+.
Are textbooks subject to value-added trực tiếp bóng đá k+ in Vietnam? (Image from the Internet)
How to calculatethe value-added trực tiếp bóng đá k+ price in Vietnam?
According to Article 7 of theLaw on Value-Added trực tiếp bóng đá k+ 2008as amended by Clause 2, Article 1 of theAmended Law on Value-Added trực tiếp bóng đá k+ 2013, and the provisions for exchange rates when determining taxable prices abolished by Point c, Clause 2, Article 6 of theLaw on Amendments to trực tiếp bóng đá k+ Laws 2014, the trực tiếp bóng đá k+ base is specified as follows:
- For goods and services sold by production and business establishments, it is the selling price exclusive of value-added trực tiếp bóng đá k+; for goods and services subject to special consumption trực tiếp bóng đá k+, it is the selling price inclusive of special consumption trực tiếp bóng đá k+ but exclusive of value-added trực tiếp bóng đá k+; for goods subject to environmental protection trực tiếp bóng đá k+, it is the selling price inclusive of environmental protection trực tiếp bóng đá k+ but exclusive of value-added trực tiếp bóng đá k+; for goods subject to both special consumption trực tiếp bóng đá k+ and environmental protection trực tiếp bóng đá k+, it is the selling price inclusive of both these taxes but exclusive of value-added trực tiếp bóng đá k+;
- For imported goods, the price is the imported price at the border gate plus import trực tiếp bóng đá k+ (if any), plus special consumption trực tiếp bóng đá k+ (if any), and plus environmental protection trực tiếp bóng đá k+ (if any). The imported price at the border gate is determined according to the regulations on import trực tiếp bóng đá k+ price calculation;
- For goods and services exchanged, used internally, or given as gifts, it is the value-added trực tiếp bóng đá k+ price of similar goods and services at the time these activities occur;
- For asset leasing activities, it is the rental amount exclusive of value-added trực tiếp bóng đá k+.
- In cases where rental payments are made periodically or prepaid for the lease term, the trực tiếp bóng đá k+ base is the rental amount paid each period or prepaid for the lease term exclusive of value-added trực tiếp bóng đá k+;
- In case of leasing machinery, equipment, or vehicles from abroad that are not produced domestically for sublease, the taxable price is deductible from the rental paid abroad.
- For goods sold by installment or deferred payment method, it is the price calculated based on the one-time selling price exclusive of value-added trực tiếp bóng đá k+, excluding installment interest or deferred interest;
- For processing goods, it is the processing cost exclusive of value-added trực tiếp bóng đá k+;
- For construction and installation activities, it is the value of the works, project items, or part of the work completed and handed over exclusive of value-added trực tiếp bóng đá k+. In cases where construction and installation do not cover materials, machinery, and equipment, the trực tiếp bóng đá k+ base is the value of construction and installation excluding material and equipment costs;
- For real estate business activities, it is the selling price of real estate exclusive of value-added trực tiếp bóng đá k+, except for the value of land use rights or land rent payable to the state budget;
- For agent, brokerage activities of buying and selling goods, and services earning a commission, it is the commission earned from these activities exclusive of value-added trực tiếp bóng đá k+;
- For goods and services paid by vouchers indicating a payment price, which includes value-added trực tiếp bóng đá k+, the trực tiếp bóng đá k+ base is determined by the following formula:
Price exclusive of value-added trực tiếp bóng đá k+ = Payment price/(1 + trực tiếp bóng đá k+ rate of goods, services) (%)
- The trực tiếp bóng đá k+ base for goods and services stipulated in Clause 1, Article 7 of theLaw on Value-Added trực tiếp bóng đá k+ 2008includes all surcharges and additional fees that the business establishment is entitled to.
Where to submit the value-added trực tiếp bóng đá k+ return in Vietnam?
Based on Article 45 of theLaw on trực tiếp bóng đá k+ Administration 2019, the specific provisions regarding the place to submit the value-added trực tiếp bóng đá k+ return are as follows:
[1]Taxpayers submit trực tiếp bóng đá k+ returns at the directly managing trực tiếp bóng đá k+ agency.
[2]In the case of submitting trực tiếp bóng đá k+ returns through a one-stop mechanism, the place of submission is determined according to the provisions of that mechanism.
[3]The place of submitting trực tiếp bóng đá k+ returns for export and import goods is implemented according to the provisions of the Customs Law.
[4]The Government of Vietnam regulates the place for submitting trực tiếp bóng đá k+ returns in the following cases:
- Taxpayers have multiple production and business activities;
- Taxpayers conduct production and business in various locations; taxpayers incur trực tiếp bóng đá k+ obligations for taxes that are filed and paid per incidence;
- Taxpayers incur trực tiếp bóng đá k+ obligations for revenues from land; licensing the extraction of water and mineral resources;
- Taxpayers have trực tiếp bóng đá k+ settlement obligations with personal income trực tiếp bóng đá k+;
- Taxpayers declare trực tiếp bóng đá k+ through electronic transactions and other necessary cases.
