Sản phẩm trực tiếp bóng đá hôm nay thiên nhiên đóng chai có chịu thuế tài nguyên hay không?
Is bottled natural watersubject to severance lịch trực tiếp bóng đá hôm nay in Vietnam?
Based on Article 2 of the2009 Law on severance lịch trực tiếp bóng đá hôm nay(amended by Clause 1 of Article 4 of the2014 Amendment Law on Various lịch trực tiếp bóng đá hôm nay Laws), the subjects to lịch trực tiếp bóng đá hôm nay are specified as follows:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil.
- Natural gas, coal gas.
- Products from natural forests, excluding animals.
- Natural marine products, including both marine animals and plants.
- Natural water, including surface water and underground water, excluding natural water used for agriculture, forestry, fishery, and salt industry.
- Natural bird nests.
- Other resources specified by the Standing Committee of the National Assembly.
Thus, based on these provisions, natural water, including bottled natural water, is subject to severance lịch trực tiếp bóng đá hôm nay.
Is bottled natural water subject to severance lịch trực tiếp bóng đá hôm nay in Vietnam?(Image from Internet)
For Vietnamese and foreign parties to a business cooperation contract to exploit natural resources, which party shall pay severance lịch trực tiếp bóng đá hôm nay?
According to Article 3 of the2009 severance lịch trực tiếp bóng đá hôm nay Law, the taxpayers are specified as follows:
- Severance lịch trực tiếp bóng đá hôm nay taxpayers are organizations and individuals that exploit resources subject to severance lịch trực tiếp bóng đá hôm nay.
- In certain specified cases, severance lịch trực tiếp bóng đá hôm nay taxpayers are:
+ In a joint venture, the joint venture company is the taxpayer.
+ In a business cooperation contract (BCC) between Vietnam and a foreign party for resource extraction, the lịch trực tiếp bóng đá hôm nay obligation of each party must be clearly defined in the BCC.
+ If small-scale resource exploiters sell to intermediaries who agree in writing to declare and pay the lịch trực tiếp bóng đá hôm nay on behalf of the exploiters, then the intermediaries are the taxpayers.
Thus,based on the above provisions, in a BCC between Vietnam and a foreign party for exploiting bottled natural water, the party responsible for paying the lịch trực tiếp bóng đá hôm nay will be determined according to the contract terms. Therefore, the agreement must be specified in the contract.
What is the severance taxrate for bottled natural water in Vietnam?
According to Article 7 of the2009 severance lịch trực tiếp bóng đá hôm nay Law, the lịch trực tiếp bóng đá hôm nay rates are specified as follows:
- The framework of severance lịch trực tiếp bóng đá hôm nay rates is provided as follows:
| Group | Name | (%) |
| I | Metallic minerals | |
| 1 | Iron, manganese | 7 - 20 |
| 2 | Titanium | 7 - 20 |
| 3 | Gold | 9 - 25 |
| 4 | Rare earth elements | 12 - 25 |
| 5 | Platinum, silver, tin | 7 - 25 |
| 6 | Wolfram, antimony | 7 - 25 |
| 7 | Lead, zinc, aluminum, bauxite, copper, nickel | 7 - 25 |
| 8 | Cobalt, molybdenum, mercury, magnesium, vanadium | 7 - 25 |
| 9 | Other metallic minerals | 5 - 25 |
| II | Non-metallic minerals | |
| 1 | Soil for leveling, constructing | 3 - 10 |
| 2 | Stone, excluding limestone and cement production; gravel; sand, excluding glass sand | 5 - 15 |
| 3 | Clay for bricks | 5 - 15 |
| 4 | Granite, fire clay | 7 - 20 |
| 5 | Dolomite, quartzite | 7 - 20 |
| 6 | Kaolin, mica, technical quartz, glass sand | 7 - 15 |
| 7 | Pyrite, phosphorite, limestone for burning lime and cement production | 5 - 15 |
| 8 | Apatite, serpetine | 3 - 10 |
| 9 | Underground anthracite | 4 - 20 |
| 10 | Open-pit anthracite | 6 - 20 |
| 11 | Brown coal, fat coal | 6 - 20 |
| 12 | Other coal | 4 - 20 |
| 13 | Diamonds, ruby, sapphire | 16 - 30 |
| 14 | Emerald, alexandrite, black opal | 16 - 30 |
| 15 | Addit, rhodolite, pyrope, beryllium, spinel, topaz | 12 - 25 |
| 16 | Amethyst, blue-green, yellow-orange crystal quartz; cryolite; white opal, fire opal; feldspar; turquoise; nephrite | 12 - 25 |
| 17 | Other non-metallic minerals | 4 - 25 |
| III | Crude oil | 6 - 40 |
| IV | Natural gas, coal gas | 1 - 30 |
| V | Products of natural forests | |
| 1 | Group I wood | 25 - 35 |
| 2 | Group II wood | 20 - 30 |
| 3 | Group III, IV wood | 15 - 20 |
| 4 | Group V, VI, VII, VIII wood and other types of wood | 10 - 15 |
| 5 | Branches, tops, roots | 10 - 20 |
| 6 | Firewood | 1 - 5 |
| 7 | Bamboo, reed, rattan, cane, vầu | 10 - 15 |
| 8 | Agarwood, ky nam | 25 - 30 |
| 9 | Star anise, cinnamon, cardamom, cardamom fruit | 10 - 15 |
| 10 | Other natural forest products | 5 - 15 |
| VI | Natural marine products | |
| 1 | Pearls, abalone, sea cucumbers | 6 - 10 |
| 2 | Other natural marine products | 1 - 5 |
| VII | Natural water | |
| 1 | Natural mineral water, natural hot water, filtered bottled natural water | 8 - 10 |
| 2 | Natural water for hydropower production | 2 - 5 |
| 3 | Natural water for other production and business purposes, excluding the types listed in points 1 and 2 of this group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Underground water | 3 - 8 |
| VIII | Natural birds' nests | 10 - 20 |
| IX | Other resources | 1 - 20 |
- The specific lịch trực tiếp bóng đá hôm nay rate for crude oil, natural gas, and coal gas is determined progressively based on the average daily production.
- Based on the provisions of Clauses 1 and 2 of this Article, the Standing Committee of the National Assembly stipulates specific lịch trực tiếp bóng đá hôm nay rates for each type of resource at different times, ensuring the following principles:
+ In line with the resource group and type within the lịch trực tiếp bóng đá hôm nay rate framework prescribed by the National Assembly;
+ Contributing to the state management of resources; protecting, exploiting, efficiently, and economically using resources;
+ Ensuring state budget revenues and stabilizing the market.
Thus, for natural mineral water, natural hot water, filtered bottled natural water, the lịch trực tiếp bóng đá hôm nay rate will be 8-10%.
