Cách trực tiếp bóng đá hôm nay euro thuế giá trị gia tăng đối với phương pháp trực tiếp bóng đá hôm nay euro trực tiếp trên
Value-added tax calculation methods in Vietnam
According to Article 9 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2008, there are 2 methods for calculating value-added tax:
- Deduction method of value-added tax;
- Direct calculation method based on trực tiếp bóng đá việt nam hôm nay added value.
How to calculate VAT using trực tiếp bóng đá việt nam hôm nay direct calculation method based on added value in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
Which entities apply trực tiếp bóng đá việt nam hôm nay direct calculation method based on added value in Vietnam?
Based on Clause 2, Article 11 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2008as amended by Clause 5, Article 1 of trực tiếp bóng đá việt nam hôm nayAmended Law on Value Added Tax 2013, trực tiếp bóng đá việt nam hôm nay entities applying trực tiếp bóng đá việt nam hôm nay direct calculation method based on added value include:
- Enterprises and cooperatives with annual revenue below trực tiếp bóng đá việt nam hôm nay one-billion-dong threshold, except where voluntarily registering to apply trực tiếp bóng đá việt nam hôm nay deduction method stated in Clause 2, Article 10 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2008;
- Household businesses and individual businesses;
- Overseas organizations and individuals doing business in Vietnam without a permanent establishment but earning income in Vietnam and not fully complying with accounting, invoice, and document policies, except for overseas organizations and individuals supplying goods and services for oil and gas exploration, development, and exploitation activities paying tax by trực tiếp bóng đá việt nam hôm nay deduction method, with trực tiếp bóng đá việt nam hôm nay Vietnamese side deducting and paying on their behalf;
- Other economic organizations, except where voluntarily registering to pay tax by trực tiếp bóng đá việt nam hôm nay deduction method stated in Clause 2, Article 10 of trực tiếp bóng đá việt nam hôm nayLaw on Value Added Tax 2008.
How to calculate VAT using trực tiếp bóng đá việt nam hôm nay direct calculation method based on added value?
Based on Clause 2, Article 13 ofCircular 219/2013/TT-BTCguiding trực tiếp bóng đá việt nam hôm nay calculation of VAT using trực tiếp bóng đá việt nam hôm nay direct calculation method based on added value.
trực tiếp bóng đá việt nam hôm nay formula to calculate VAT using trực tiếp bóng đá việt nam hôm nay direct calculation method based on added value:
VAT payable = Percentage rate x Revenue
Where:
- trực tiếp bóng đá việt nam hôm nay percentage rate to calculate VAT on revenue is prescribed for each activity as follows:
| Group | Activity | Percentage rate |
| 1 | Distribution, supply of goods: - Wholesale and retail sales of various goods (excluding trực tiếp bóng đá việt nam hôm nay value of goods sold on consignment at fixed prices). |
1% |
| 2 | Services, construction without supply of raw materials: - Accommodation services, hotel, guest house, and boarding house business; - Leasing services for houses, land, shops, factories, other property, and personal items; - Warehousing, machinery, transport vehicle rental services; Cargo handling and other support services related to transport such as parking lot business, ticket sales, vehicle watching; - Postal, letter and parcel delivery services; - Brokerage, auction, and agency commission services; - Legal, financial, accounting, auditing consultancy services; services handling administrative procedures for tax and customs; - Data processing services, portal and IT equipment rental, telecommunications services; - Office support services and other business support services; - Sauna, massage, karaoke, nightclub, billiards, internet, game services; - Tailoring, laundry services; Haircutting, hairstyling, shampooing; - Other repair services including computer and household goods repair; - Consultancy, design, basic construction supervision services; - Other services; - Construction, installation without supply of raw materials (including installation of machinery and industrial equipment). |
5% |
| 3 | Production, transportation, services connected with goods, construction with supply of raw materials: - Production, processing, and manufacturing of goods; - Mining and processing of minerals; - Freight and passenger transportation; - Accompanying services selling goods such as training, maintenance, and technology transfer services accompanying product sales; - Catering services; - Repair and maintenance services for machinery, equipment, vehicles, cars, motorcycles, and other motor vehicles; - Construction, installation with supply of raw materials (including installation of machinery and industrial equipment). |
3% |
| 4 | Other business activities: - Production activities subject to VAT calculation by trực tiếp bóng đá việt nam hôm nay deduction method with a VAT rate of 5%; - Service provision activities subject to VAT calculation by trực tiếp bóng đá việt nam hôm nay deduction method with a VAT rate of 5%; - Other activities not specified in groups 1, 2, 3 above. |
2% |
- Revenue for VAT calculation is trực tiếp bóng đá việt nam hôm nay total actual sales recorded on trực tiếp bóng đá việt nam hôm nay sales invoice for goods and services subject to VAT, including surcharges and additional fees enjoyed by trực tiếp bóng đá việt nam hôm nay business entity.
In cases where a business entity has revenue from trực tiếp bóng đá việt nam hôm nay sale of goods and services not subject to VAT and export revenue, trực tiếp bóng đá việt nam hôm nay percentage (%) on revenue is not applied to such revenue.
Note:
(1) Business entities engaging in multiple industries with different percentage rates must declare VAT according to trực tiếp bóng đá việt nam hôm nay corresponding industry rates as prescribed. If trực tiếp bóng đá việt nam hôm nay taxpayer cannot determine trực tiếp bóng đá việt nam hôm nay revenue by industry or in a lump-sum business contract covering various activities at different percentage rates without separation, trực tiếp bóng đá việt nam hôm nay highest rate of trực tiếp bóng đá việt nam hôm nay industries engaged by trực tiếp bóng đá việt nam hôm nay business entity will be applied.
(2) Calculating VAT for activities of buying, selling, and crafting gold, silver, and gemstones is performed according to Clause 1, Article 13 ofCircular 219/2013/TT-BTC(as amended by Article 3 ofCircular 119/2014/TT-BTC), specifically:
VAT payable = Added Value x VAT rate
Where:
Added Value = Selling payment price - Purchasing payment price
- trực tiếp bóng đá việt nam hôm nay selling payment price is trực tiếp bóng đá việt nam hôm nay actual selling price recorded on trực tiếp bóng đá việt nam hôm nay sales invoice of gold, silver, and gems, including crafting fees (if any), VAT, and surcharges and additional fees enjoyed by trực tiếp bóng đá việt nam hôm nay seller.
- trực tiếp bóng đá việt nam hôm nay purchasing payment price is determined by trực tiếp bóng đá việt nam hôm nay value of gold, silver, and gems purchased or imported, including VAT used for re-sale or crafting, corresponding to trực tiếp bóng đá việt nam hôm nay sold gold, silver, and gems.
