Cách tính thuế GTGT đối với hộ kinh vtv2 trực tiếp bóng đá hôm nay, cá nhân kinh vtv2 trực tiếp
What are business households bóng đá hôm nay trực tiếp individuals in Vietnam?
Pursuant to Clause 1, Article 2 ofCircular 40/2021/TT-BTC, business households bóng đá hôm nay trực tiếp individuals are resident individuals engaged in the production bóng đá hôm nay trực tiếp trading of goods bóng đá hôm nay trực tiếp services in all sectors bóng đá hôm nay trực tiếp industries as stipulated by law, including the following cases:
- Practicing independently in professions bóng đá hôm nay trực tiếp industries that are licensed or certified according to the provisions of law;
- Engaging in agency activities selling at fixed prices for lottery agents, insurance agents, bóng đá hôm nay trực tiếp multi-level sales agents who have signed a direct contract with a lottery enterprise, insurer, or multi-level sales enterprise;
- Cooperating in business with organizations;
- Engaging in the production bóng đá hôm nay trực tiếp trading of agriculture, forestry, salt making, aquaculture, bóng đá hôm nay trực tiếp fishing activities that do not meet the tax exemption conditions as stipulated by the law on VAT bóng đá hôm nay trực tiếp personal income tax;
- Operating e-commerce, including cases where individuals earn income from digital content products bóng đá hôm nay trực tiếp services as stipulated by the law on e-commerce.
How to calculate VAT for business households bóng đá hôm nay trực tiếp individuals in Vietnam? (Image from the Internet)
How to calculate VAT for business households bóng đá hôm nay trực tiếp individuals in Vietnam?
Based on Article 10 ofCircular 40/2021/TT-BTCbóng đá hôm nay trực tiếp Appendix 1, VAT for household businesses bóng đá hôm nay trực tiếp individuals is calculated as follows:
VAT payable by household businesses bóng đá hôm nay trực tiếp individuals = Taxable VAT revenue x VAT rate
Where:
- Taxable VAT revenue is the revenue including tax (in case of taxable goods) of the total sale proceeds, processing fees, commissions, service provision proceeds during the tax period from production bóng đá hôm nay trực tiếp trading activities of goods bóng đá hôm nay trực tiếp services, including bonuses, support for achieving sales targets, promotions, commercial discounts, payment discounts, support in cash or in kind; subsidies, surcharges, extra charges, additional fees according to regulations; other revenue that household businesses bóng đá hôm nay trực tiếp individuals are entitled to, regardless of whether the money has been collected or not.
- VAT rates are as follows:
| Industry section | VAT rate (%) |
| Distribution bóng đá hôm nay trực tiếp supply of goods | |
| - Wholesale bóng đá hôm nay trực tiếp retail trading of various goods (excluding the value of goods sold under fixed prices where commission is earned); - Bonuses, support for achieving sales targets, promotions, commercial discounts, payment discounts, support in cash or in kind for contracting households; |
1% |
| - Distribution bóng đá hôm nay trực tiếp supply of goods not subject to VAT, not required to declare VAT, subject to 0% VAT according to tax laws; - Business cooperation with organizations in this industry section, where the organization is responsible for declaring VAT on the entire revenue from the business cooperation as prescribed; - Bonuses, support for achieving sales targets, promotions, commercial discounts, payment discounts, support in cash or in kind for contracting households associated with trading goods bóng đá hôm nay trực tiếp services not subject to VAT, not required to declare VAT, subject to 0% VAT according to tax laws; - Contract violation damages, other compensations. |
- |
| Services bóng đá hôm nay trực tiếp construction without raw materials | |
| - Accommodation services including short-term lodging for tourists, casual guests; long-term lodging services not apartments for students, workers bóng đá hôm nay trực tiếp similar clients; lodging services with food bóng đá hôm nay trực tiếp recreational facilities; | 5% |
| - Goods loading services bóng đá hôm nay trực tiếp other support services related to transportation such as parking, ticket selling, vehicle care; - Postal services, express mail services bóng đá hôm nay trực tiếp parcel delivery; - Brokerage, auction bóng đá hôm nay trực tiếp agency commission services; - Legal, financial, accounting, auditing consultancy services; tax, customs clearance administrative services; - Data processing services, leasing of information portals, IT equipment, telecommunications; advertising on digital content services; - Office support services bóng đá hôm nay trực tiếp other business support services; - Sauna, massage, karaoke, dance hall, billiards, internet, bóng đá hôm nay trực tiếp gaming services; - Tailoring, laundry services; hairdressing bóng đá hôm nay trực tiếp haircutting services; - Other repair services including computer bóng đá hôm nay trực tiếp household appliance repairs; - Consulting, designing, construction supervision services; - Other services subject to VAT under the deduction method with a VAT rate of 10%; - Construction, installation without raw materials (including the installation of industrial machinery bóng đá hôm nay trực tiếp equipment); |
5% |
| - Providing services not subject to VAT, not required to declare VAT, subject to 0% VAT according to tax laws; - Business cooperation with organizations in this industry section, where the organization is responsible for declaring VAT on the entire revenue from the business cooperation as prescribed; - Contract violation damages, other compensations; |
- |
| - Asset leasing including: + Leasing houses, lands, shops, factories, storage except accommodation services; + Leasing vehicles, machines, equipment without operator; + Leasing other assets without services; |
5% |
| - Lottery agency, insurance agency, multi-level sales agency; - Contract violation damages, other compensations. |
- |
| Manufacturing, transportation, services with goods, construction with raw materials | |
| - Manufacturing, processing of products bóng đá hôm nay trực tiếp goods; - Mining, processing minerals; - Goods bóng đá hôm nay trực tiếp passenger transportation; - Services accompanying the sale of goods like training, maintenance, technology transfer accompanying product sales; - Catering services; - Repair bóng đá hôm nay trực tiếp maintenance services for machinery, equipment, transportation vehicles, cars, motorbikes, bóng đá hôm nay trực tiếp other motor vehicles; - Construction, installation with raw materials (including the installation of industrial machinery bóng đá hôm nay trực tiếp equipment); - Other activities subject to VAT under the deduction method with a VAT rate of 10%; |
3% |
| - Not subject to VAT, not required to declare VAT, subject to 0% VAT according to tax laws; - Business cooperation with organizations in this industry section, where the organization is responsible for declaring VAT on the entire revenue from the business cooperation as prescribed. |
- |
| Other business activities | |
| - Manufacturing activities of products subject to VAT under the deduction method with a VAT rate of 5%; | 2% |
| - Providing services subject to VAT under the deduction method with a VAT rate of 5%; | 2% |
| - Other activities not listed in sections 1, 2, 3 above; | 2% |
Note: In cases where household businesses bóng đá hôm nay trực tiếp individuals operate in multiple fields, they must declare bóng đá hôm nay trực tiếp calculate tax based on the tax rate applied to each specific field. If household businesses bóng đá hôm nay trực tiếp individuals cannot determine the taxable revenue of each field or determine inaccurately, the tax authority will set the taxable revenue for each field according to the law on tax administration.
What are principles of calculating VAT for household businesses bóng đá hôm nay trực tiếp individuals in Vietnam?
Based on Article 4 ofCircular 40/2021/TT-BTCstipulating the principles of calculating VAT for household businesses bóng đá hôm nay trực tiếp individuals:
- The principles of calculating tax for household businesses bóng đá hôm nay trực tiếp individuals are implemented according to current regulations on VAT bóng đá hôm nay trực tiếp related legal documents.
- Household businesses bóng đá hôm nay trực tiếp individuals with annual revenue from production bóng đá hôm nay trực tiếp business activities of 100 million VND or less are not required to pay VAT as stipulated by VAT laws. household businesses bóng đá hôm nay trực tiếp individuals are responsible for declaring tax accurately, truthfully, fully, bóng đá hôm nay trực tiếp submitting tax documents on time; they are accountable to the law for the accuracy, truthfulness, bóng đá hôm nay trực tiếp completeness of tax documents.
- In case of household businesses bóng đá hôm nay trực tiếp individuals operating in the form of groups of individuals or households, the revenue level of 100 million VND/year or less to determine individuals not required to pay VAT is determined for a single representative of the group of individuals or household within the tax year.
