Cá nhân trực tiếp tham gia vào hoạt động sản xuất nông nghiệp có đóng thuế trực tiếp bóng đá euro hôm nay cá nhân
Do individuals directly engaged in agricultural production pay personal bóng đá hôm nay trực tiếp in Vietnam?
Based on the provisions in Clause 5, Article 4 ofDecree 65/2013/ND-CP(supplemented by Clause 6, Article 2 ofDecree 12/2015/ND-CP) regarding tax-exempt bóng đá hôm nay trực tiếp as follows:
Tax-Exempt bóng đá hôm nay trực tiếp
1. bóng đá hôm nay trực tiếp from the transfer of real estate (including houses, buildings formed in the future as per real estate business laws) between: Spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and paternal grandchildren; maternal grandparents and maternal grandchildren; siblings.
2. bóng đá hôm nay trực tiếp from the transfer of houses, residential land use rights, and assets attached to the residential land use rights of individuals in cases where the transferor has only one house or one residential land use right in Vietnam.
Individuals eligible for tax exemption under this Clause must meet the following conditions:
a) At the time of transfer, the individual owns only one house or one residential land use right (including cases with houses or buildings attached to that land);
b) The ownership period or the right to use the house, residential land must be at least 183 days from the time of transfer;
c) The transfer includes the entire house or residential land use rights;
The determination of ownership and use rights for houses and residential land is based on the certificate of ownership and use rights. Individuals transferring houses or residential land must declare and be responsible for the accuracy of their declaration to the law. If an authorized body finds incorrect declarations, tax exemption will not be granted and legal action will be taken as stipulated by law.
3. bóng đá hôm nay trực tiếp from the value of land use rights given by the State without payment, or receiving land rent reductions as per the law.
4. bóng đá hôm nay trực tiếp from inheritance or gifts of real estate (including houses, buildings formed in the future as per real estate business laws) between: Spouses; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and paternal grandchildren; maternal grandparents and maternal grandchildren; siblings.
5. bóng đá hôm nay trực tiếp of households and individuals directly engaged in agricultural production, forestry, salt production, aquaculture, and fishing that has not been processed into other products or has only undergone primary processing.
Households and individuals engaged in the production defined in this Clause must satisfy the following conditions:
a) Have legal land or water surface use rights for production and directly participate in agricultural production, forestry, salt production, and aquaculture. For fishing, they must have ownership or use rights to boats, ships, and fishing vehicles and be directly engaged in fishing;
b) Reside at the locality where the agricultural production, forestry, salt production, aquaculture according to residency laws.
6. bóng đá hôm nay trực tiếp from the conversion of agricultural land use rights given by the State for production.
7. bóng đá hôm nay trực tiếp from bank deposits or credit institution interest, and interest from life insurance contracts.
8. bóng đá hôm nay trực tiếp from remittances.
9. The portion of night shift or overtime wages higher than daily or regular working wages according to the law.
10. Pension paid by the Social Insurance Fund as per the Social Insurance Law, monthly pensions from voluntary pension funds. Individuals residing or working in Vietnam are exempt from taxes on pensions paid by foreign sources.
11. bóng đá hôm nay trực tiếp from scholarships, including:
a) Scholarships from state budgets;
b) Scholarships from domestic and foreign organizations (including living costs) following the organization's support programs.
12. Life insurance, non-life insurance, health insurance compensation; worker's accident compensation; state compensation and other compensation as stipulated by law.
13. bóng đá hôm nay trực tiếp from charity funds established or recognized by the competent state body, operating for charitable, humanitarian purposes, not for profit.
14. bóng đá hôm nay trực tiếp from foreign aid for charitable, humanitarian purposes in the form of government and non-governmental aid approved by the competent state body.
The Ministry of Finance regulates the procedures and documents to determine tax-exempt incomes stated in this Article.
15. bóng đá hôm nay trực tiếp from wages and salaries received by Vietnamese crew members working for foreign shipping companies or Vietnamese shipping companies engaged in international transport;
16. bóng đá hôm nay trực tiếp of individuals as ship owners, individuals having the right to use ships and individuals working on ships from supplying goods, services directly for distant sea fishing.
Therefore,based on the above provisions, it can be inferred that the personal income of individuals directly engaged in agricultural production shall be exempt from personal bóng đá hôm nay trực tiếp.
However, the following conditions must be met:
Condition [1]:Have legal land or water surface use rights for production and directly engage in agricultural work such as farming, forestry, salt production, or aquaculture. For fishing, they must have ownership or use rights to boats, ships, and fishing equipment and be directly engaged in fishing;
Condition [2]:Be residing in the locality where agricultural, forestry, salt production, or aquaculture activities take place according to the residency laws.
Do individuals directly engaged in agricultural production pay personal bóng đá hôm nay trực tiếp in Vietnam?(Image from the Internet)
What are regulations onresident and non-residents subject to personal bóng đá hôm nay trực tiếp in Vietnam?
According to Article 2 of the2007 Personal bóng đá hôm nay trực tiếp Lawon taxable persons:
- Personal bóng đá hôm nay trực tiếp taxpayers are residents with taxable bóng đá hôm nay trực tiếp as prescribed in Article 3 of the2007 Personal bóng đá hôm nay trực tiếp Lawarising inside and outside Vietnam, and non-residents with taxable bóng đá hôm nay trực tiếp as prescribed in Article 3 of the2007 Personal bóng đá hôm nay trực tiếp Lawarising in Vietnam.
- residents are persons who meet one of the following conditions:
+ Present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam;
+ Have a regular residence in Vietnam, including registered residence or rented house under a lease contract in Vietnam.
- Non-residents are those who do not meet the conditions as prescribed in Clause 2, Article 2 of the2007 Personal bóng đá hôm nay trực tiếp Law.
What are 10 types of taxable income ofpersonal bóng đá hôm nay trực tiếp in Vietnam?
Based on Article 3 of the2007 Personal bóng đá hôm nay trực tiếp Law(amended by Clauses 1 and 2, Article 2 of the2014 Law on Amendments to Tax Lawsand Clause 1, Article 1 of the2012 Amended Personal bóng đá hôm nay trực tiếp Law) as follows:
[1] bóng đá hôm nay trực tiếp from business activities, including:
- bóng đá hôm nay trực tiếp from production and trading of goods and services;
- bóng đá hôm nay trực tiếp from independent professional activities of individuals licensed or certified according to law.
bóng đá hôm nay trực tiếp from business activities does not include bóng đá hôm nay trực tiếp of individuals with an annual turnover of 100 million VND or less.
[2] bóng đá hôm nay trực tiếp from salaries and wages, including:
- Salary, wages, and other amounts of a similar nature;
- Allowances and subsidies, excluding: allowances and subsidies according to laws on preferential treatment of people with meritorious services; defense and security allowances; toxic and hazardous allowances; attraction allowances, regional allowances as regulated; unexpected difficulties allowances, work accident, occupational disease allowances, one-time childbirth or adoption allowances, loss of working capacity allowances, one-time pension, monthly survivor benefits, and other social insurance allowances; severance and job loss allowances under the Labor Code; social protection allowances and other allowances not of a similar nature to salary or wages as regulated by the Government of Vietnam.
[3] bóng đá hôm nay trực tiếp from investments, including:
- Loan interest bóng đá hôm nay trực tiếp;
- Share dividends;
- bóng đá hôm nay trực tiếp from other investment forms, excluding interest on Government bonds.
[4] bóng đá hôm nay trực tiếp from capital transfers, including:
- bóng đá hôm nay trực tiếp from the transfer of capital contributions in economic entities;
- bóng đá hôm nay trực tiếp from securities transfers;
- bóng đá hôm nay trực tiếp from other forms of capital transfer.
[5] bóng đá hôm nay trực tiếp from real estate transfers, including:
- bóng đá hôm nay trực tiếp from the transfer of land use rights and attached assets;
- bóng đá hôm nay trực tiếp from the transfer of ownership or use rights of houses;
- bóng đá hôm nay trực tiếp from the transfer of land lease rights, water surface lease rights;
- Other bóng đá hôm nay trực tiếp from real estate transfers in any form.
[6] bóng đá hôm nay trực tiếp from winning prizes, including:
- Lottery winnings;
- Winning from promotions;
- Winning from betting;
- Winning from prize games, competitions, and other forms of prize-winning.
[7] bóng đá hôm nay trực tiếp from copyrights, including:
- bóng đá hôm nay trực tiếp from the transfer or license to use intellectual property rights;
- bóng đá hôm nay trực tiếp from technology transfer.
[8] bóng đá hôm nay trực tiếp from franchising.
[9] bóng đá hôm nay trực tiếp from inheritances in the form of securities, capital contributions in economic organizations, business establishments, real estate, and other assets subject to ownership or use registration.
[10] bóng đá hôm nay trực tiếp from gifts in the form of securities, capital contributions in economic organizations, business establishments, real estate, and other assets subject to ownership or use registration.
