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What is đá bóng trực tiếp revenue for calculating taxable income of enterprises in Vietnam?

Based on Article 8 of đá bóng trực tiếp2008 Corporate Income Tax Lawamended by point a, clause 2, Article 6 ofLaw No. 71/2014/QH13 on amended taxes 2014, đá bóng trực tiếp revenue for calculating taxable income is đá bóng trực tiếp total amount from sales, processing, service provision, subsidies, surcharges, and premiums that đá bóng trực tiếp enterprise receives.

Revenue is calculated in Vietnamese Dong; in đá bóng trực tiếp case of revenue in foreign currency, đá bóng trực tiếp foreign currency must be converted into Vietnamese Dong at đá bóng trực tiếp average exchange rate in đá bóng trực tiếp inter-bank foreign currency market announced by đá bóng trực tiếp State Bank of Vietnam at đá bóng trực tiếp time đá bóng trực tiếp revenue in foreign currency arises.

Does đá bóng trực tiếp revenue for calculating taxable income of enterprises in Vietnam include đá bóng trực tiếp amount that have not collected?(Image from đá bóng trực tiếp Internet)

Does đá bóng trực tiếp revenue for calculating taxable income of enterprises in Vietnam include đá bóng trực tiếp amount thathave not collected?

Based on Article 8 ofDecree 218/2013/ND-CPregulating revenue to calculate taxable income as follows:

Revenue

đá bóng trực tiếp revenue for calculating taxable income follows đá bóng trực tiếp regulations of Article 8 of đá bóng trực tiếp Corporate Income Tax Law.

1. đá bóng trực tiếp revenue for calculating taxable income is đá bóng trực tiếp total amount from sales, processing, service provision including subsidies, surcharges, and premiums that đá bóng trực tiếp enterprise receives, regardless of whether đá bóng trực tiếp money has been received or not.

For enterprises declaring and paying value-added tax by đá bóng trực tiếp credit method, đá bóng trực tiếp revenue for corporate income tax calculation is đá bóng trực tiếp revenue excluding value-added tax. For enterprises declaring and paying value-added tax by đá bóng trực tiếp direct method on added value, đá bóng trực tiếp revenue for corporate income tax calculation includes value-added tax.

2. đá bóng trực tiếp time to determine revenue for calculating taxable income for sold goods is đá bóng trực tiếp time of transferring ownership or usage rights of đá bóng trực tiếp goods to đá bóng trực tiếp buyer.

đá bóng trực tiếp time to determine revenue for calculating taxable income for services is đá bóng trực tiếp time of completing đá bóng trực tiếp provision of services to đá bóng trực tiếp buyer or đá bóng trực tiếp time of issuing đá bóng trực tiếp service provision invoice.

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Thus, đá bóng trực tiếp revenue for calculating taxable income is đá bóng trực tiếp total amount from sales, processing, service provision including subsidies, surcharges, and premiums that đá bóng trực tiếp enterprise receives, regardless of whether đá bóng trực tiếp money has been received or not.

What isrevenue for calculating taxable incomein specific cases in Vietnam?

Based on clause 3, Article 8 ofDecree 218/2013/ND-CPđá bóng trực tiếp revenue for calculating taxable income in specific cases is regulated as follows:

- For goods sold on an installment basis, revenue is determined based on đá bóng trực tiếp one-time payment price, excluding interest from installment or deferred payments;

- For goods and services used for exchange or internal consumption (excluding goods and services used for đá bóng trực tiếp continuation of đá bóng trực tiếp production and business process of đá bóng trực tiếp enterprise), revenue is determined based on đá bóng trực tiếp selling price of similar or equivalent goods and services at đá bóng trực tiếp time of exchange or internal consumption;

- For processing activities, đá bóng trực tiếp revenue includes all revenues from processing, including wages, fuel costs, energy, additional material costs, and other expenses related to đá bóng trực tiếp processing;

- For property leasing activities, golf course business, and other services where customers pay in advance for multiple years, đá bóng trực tiếp revenue is đá bóng trực tiếp amount paid by đá bóng trực tiếp lessee or đá bóng trực tiếp service user per period according to đá bóng trực tiếp contract. In cases where đá bóng trực tiếp lessee or service user pays in advance for multiple years, đá bóng trực tiếp revenue for calculating taxable income is allocated over đá bóng trực tiếp years paid in advance or recognized as a one-time payment revenue. For enterprises enjoying tax incentives, đá bóng trực tiếp determination of đá bóng trực tiếp preferential tax percentage is based on đá bóng trực tiếp total corporate income tax payable in đá bóng trực tiếp years of advance payment divided (:) by đá bóng trực tiếp number of years paid in advance;

- For credit activities and financial leasing activities, đá bóng trực tiếp revenue is đá bóng trực tiếp interest earned from lending and financial leasing that occurs in đá bóng trực tiếp tax period;

- For transportation activities, it is đá bóng trực tiếp total transport fare revenue for passenger, goods, and baggage transportation occurring within đá bóng trực tiếp tax period;

- For electricity and clean water activities, it is đá bóng trực tiếp amount recorded on đá bóng trực tiếp value-added tax invoice;

- For insurance business and reinsurance, đá bóng trực tiếp revenue includes đá bóng trực tiếp insurance premium receivables; service fees (including damage assessment, claim settlement, third-party recovery, handling of items compensated 100%); reinsurance fees; reinsurance commission earnings and other revenue from insurance business, minus (-) đá bóng trực tiếp returned or reduced insurance premiums, reinsurance fees, and reinsurance commission earnings.

In đá bóng trực tiếp case of co-insurance, đá bóng trực tiếp revenue for calculating taxable income is đá bóng trực tiếp original insurance premium distributed according to đá bóng trực tiếp co-insurance ratio excluding value-added tax.

In đá bóng trực tiếp case of insurance contracts where payment is agreed upon per period, đá bóng trực tiếp revenue for calculating taxable income is đá bóng trực tiếp receivable amount arising in each period;

- For construction and installation activities, it is đá bóng trực tiếp value of đá bóng trực tiếp construction work, work item, or construction volume that has been accepted.

In cases where construction and installation activities do not include materials, machinery, or equipment, đá bóng trực tiếp taxable revenue excludes đá bóng trực tiếp value of those materials, machinery, or equipment;

- For business activities under a business cooperation contract without forming a legal entity:

+ In cases where parties in a business cooperation contract share business results by revenue from sales of goods and services, đá bóng trực tiếp revenue for tax calculation is đá bóng trực tiếp revenue of each party divided according to đá bóng trực tiếp contract;

+ In cases where parties in a business cooperation contract share business results by post-tax profits, đá bóng trực tiếp revenue for determining taxable income is đá bóng trực tiếp revenue from đá bóng trực tiếp sales of goods and services of đá bóng trực tiếp contract;

- For casino business, prize-winning electronic games, and betting activities, đá bóng trực tiếp revenue includes all revenue from these activities, including special consumption tax, minus (-) đá bóng trực tiếp prize amount paid to customers;

- For securities trading, it includes revenues from brokerage services, proprietary trading of securities, securities underwriting, investment consulting, fund management, đá bóng trực tiếp issuance of fund certificates, market organizational services, and other securities services under đá bóng trực tiếp law;

- For oil and gas exploration, it is đá bóng trực tiếp total revenue from selling oil and gas under đá bóng trực tiếp flat-rate transaction contract in đá bóng trực tiếp tax period;

- For derivative financial services, it is đá bóng trực tiếp revenue from providing derivative financial services carried out during đá bóng trực tiếp tax period.