Từ 01/07/2025, đồ chơi trẻ em có trực tiếp bóng đá hôm nay euro mức thuế suất thuế GTGT từ 5% lên 10% không?

From July 1, 2025, will trực tiếp bóng đá k+ VAT rate on children toys increase from 5% to 10% in Vietnam?

Based on trực tiếp bóng đá k+ provisions in Clause 2, Article 8 of trực tiếp bóng đá k+Law on Value-Added Tax 2008, a VAT rate of 5% is applicable to goods and services as follows:

Tax Rate

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2. trực tiếp bóng đá k+ 5% tax rate is applicable to trực tiếp bóng đá k+ following goods and services:

...

l) Medical equipment, medical cotton, sanitary napkins; medicines for disease prevention and treatment; pharmaceutical and medicinal products as raw materials for trực tiếp bóng đá k+ production of preventive and curative medicines;

m) Teaching and learning aids, including models, drawings, boards, chalk, rulers, compasses, and specialized equipment for teaching, research, and scientific testing;

n) Cultural, exhibition, sports activities; art performances, film production; importation, distribution, and screening of films;

o) Toys for children; all types of books, except those specified in Clause 15, Article 5 of this Law;

p) Science and technology services as prescribed by trực tiếp bóng đá k+ Law on Science and Technology.

o)Toys for children; all types of books, except those specified in Clause 15, Article 5 of this Law;

...

Based on trực tiếp bóng đá k+ provisions in Clause 2, Article 9 of trực tiếp bóng đá k+Law on Value-Added Tax 2024, trực tiếp bóng đá k+ 5% tax rate is applicable to trực tiếp bóng đá k+ following goods and services:

Tax Rate

...

2. trực tiếp bóng đá k+ 5% tax rate is applicable to trực tiếp bóng đá k+ following goods and services:

a) Clean water for production and living purposes, excluding bottled, canned drinking water and other beverages;

b) Fertilizers, ores for fertilizer production, plant protection drugs and livestock growth stimulants as prescribed by law;

c) Services of digging, dredging canals, ditches, ponds, lakes for agricultural production; cultivation, care, pest control for crops; preliminary processing and preservation of agricultural products;

d) Plant products, planted forests (except for wood, bamboo shoots), livestock, aquaculture and captures that have not been processed into other products or have only gone through ordinary preliminary processing, except for products specified in Clause 1, Article 5 of this Law;

dd) Rubber latex forms; nets, net ropes and fibers for making fishing nets;

e) Products made from jute, rush, bamboo, rattan, straw, coconut shells, coconut fibers, water hyacinth, and other handicraft products made from reclaimed agricultural materials; raw cotton carded thoroughly; newsprint;

g) Ships fishing in sea areas; specialized machinery and equipment used for agricultural production as prescribed by trực tiếp bóng đá k+ Government of Vietnam;

h) Medical equipment according to trực tiếp bóng đá k+ law on managing medical equipment; medicines for disease prevention and treatment; pharmaceutical, medicinal materials as raw materials for trực tiếp bóng đá k+ production of preventive and curative medicines;

i) Equipment for teaching and studying including: models, drawings, boards, chalk, rulers, compasses;

k) Traditional, folk art performance activities;

l)Toys for children; all types of books, except those specified in Clause 15, Article 5 of this Law;

m) Science and technology services as prescribed by trực tiếp bóng đá k+ Law on Science and Technology;

n) Sale, lease, lease-purchase of social housing as prescribed by trực tiếp bóng đá k+ Law on Housing.

Thus, from July 1, 2025, trực tiếp bóng đá k+ VAT rate for children toys will not increase from 5% to 10%.

From July 1, 2025, will trực tiếp bóng đá k+ VAT rate on children toys increase from 5% to 10% in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

What is trực tiếp bóng đá k+ VAT taxable price for children toys sold by trực tiếp bóng đá k+ business establishment in Vietnam?

Based on trực tiếp bóng đá k+ provisions at Point a, Clause 1, Article 7 of trực tiếp bóng đá k+Law on Value-Added Tax 2008(amended by Clause 2, Article 1 of trực tiếp bóng đá k+Amended Law on Value-Added Tax 2013) regarding trực tiếp bóng đá k+ VAT taxable price for children toys sold by trực tiếp bóng đá k+ business establishment as follows:

Taxable Price

1. trực tiếp bóng đá k+ taxable price is stipulated as follows:

a) For goods and services sold by trực tiếp bóng đá k+ business establishment, it is trực tiếp bóng đá k+ selling price excluding VAT; for goods and services subject to special consumption tax, it is trực tiếp bóng đá k+ selling price including special consumption tax but excluding VAT; for goods subject to environmental protection tax, it is trực tiếp bóng đá k+ selling price including environmental protection tax but excluding VAT; for goods subject to both special consumption tax and environmental protection tax, it is trực tiếp bóng đá k+ selling price including special consumption tax and environmental protection tax but excluding VAT;

...

Thus, trực tiếp bóng đá k+ VAT taxable price for children toys sold by trực tiếp bóng đá k+ business establishment is trực tiếp bóng đá k+ selling price excluding VAT.

Note:

+ trực tiếp bóng đá k+ taxable price for goods and services subject to special consumption tax is trực tiếp bóng đá k+ selling price including special consumption tax but excluding VAT;

+ trực tiếp bóng đá k+ taxable price for goods subject to environmental protection tax is trực tiếp bóng đá k+ selling price including environmental protection tax but excluding VAT;

+ trực tiếp bóng đá k+ taxable price for goods subject to both special consumption tax and environmental protection tax is trực tiếp bóng đá k+ selling price including special consumption tax and environmental protection tax but excluding VAT;

How many methods are there for calculating VAT in Vietnam?

Based on trực tiếp bóng đá k+ provisions in Article 9 of trực tiếp bóng đá k+Law on Value-Added Tax 2008, trực tiếp bóng đá k+ methods for calculating VAT are stipulated as follows:

Method of Tax Calculation

trực tiếp bóng đá k+ methods for calculating VAT include trực tiếp bóng đá k+ tax credit method and trực tiếp bóng đá k+ direct calculation method on trực tiếp bóng đá k+ added value.

Thus, there are two methods for calculating VAT, which include:

- trực tiếp bóng đá k+ tax credit method;

- trực tiếp bóng đá k+ direct calculation method on added value.