Is corporate income trực tiếp bóng đá euro hôm nay calculated based on trực tiếp bóng đá euro hôm nay rate in Vietnam?
Is corporate income trực tiếp bóng đá euro hôm nay calculated based on trực tiếp bóng đá euro hôm nay ratein Vietnam?
Pursuant to Article 6 of theLaw on Corporate income trực tiếp bóng đá euro hôm nay 2008, the calculation of corporate income trực tiếp bóng đá euro hôm nay is based on taxable income and trực tiếp bóng đá euro hôm nay rates.
In addition, according to the guidelines in Article 5 ofNghị định 218/2013/NĐ-CPwhich implements the Law on Corporate income trực tiếp bóng đá euro hôm nay 2008:
The basis for trực tiếp bóng đá euro hôm nay calculation is the taxable income in the period and the trực tiếp bóng đá euro hôm nay rate.
The trực tiếp bóng đá euro hôm nay period is implemented in accordance with the provisions of Article 5 of theLaw on Corporate income trực tiếp bóng đá euro hôm nay 2008and trực tiếp bóng đá euro hôm nay management laws.
Referring to Article 5 of theLaw on Corporate income trực tiếp bóng đá euro hôm nay 2008, the trực tiếp bóng đá euro hôm nay period includes:
(1) The corporate income trực tiếp bóng đá euro hôm nay period is determined according to the calendar year or the fiscal year, except for case (2).
(2) The corporate income trực tiếp bóng đá euro hôm nay period per income-generating instance applies to foreign enterprises as prescribed at points c and d, clause 2, Article 2 of theLaw on Corporate income trực tiếp bóng đá euro hôm nay 2008.
*Note: Enterprises can choose the trực tiếp bóng đá euro hôm nay period according to the calendar year or fiscal year, but must notify the trực tiếp bóng đá euro hôm nay authority before implementation.
Therefore,corporate income trực tiếp bóng đá euro hôm nay calculation will be based on trực tiếp bóng đá euro hôm nay rates.
Is corporate income trực tiếp bóng đá euro hôm nay calculated based on trực tiếp bóng đá euro hôm nay ratein Vietnam? (Image from the Internet)
How is taxable income determined as a basis for calculating corporate income trực tiếp bóng đá euro hôm nay in Vietnam?
Based on Article 7 of theLaw on Corporate income trực tiếp bóng đá euro hôm nay 2008(amended and supplemented by clause 4, Article 1 of the2013 Amended Law on Corporate income trực tiếp bóng đá euro hôm nay) and Article 6 ofNghị định 218/2013/NĐ-CPguiding the specific method to determine taxable income as follows:
(1) Taxable income in the trực tiếp bóng đá euro hôm nay period is determined by taxable revenue minus exempted income and losses carried forward from previous years.
Taxable income in the trực tiếp bóng đá euro hôm nay period is determined as follows:
| Taxable Income | = | Taxable Revenue | - | (Exempted Income | + | Losses Carried Forward according to regulations) |
(2) Taxable revenue equals revenue minus deductible expenses from production, business activities plus other income, including income received outside of Vietnam.
Taxable revenue is determined as follows:
| Taxable Revenue | = | (Revenue | - | Deductible Expenses) | + | Other Income |
- Enterprises with multiple business activities should compile taxable revenue from all business activities.
- In the case of a business activity incurring a loss, it is allowed to offset the loss against taxable revenue from other profitable business activities according to the enterprise's discretion. The remaining income after offsetting applies the corporate income trực tiếp bóng đá euro hôm nay rate of the profitable business activity.
- Income from real estate transfers, investment projects transfers, rights transfers for participating in investment projects, and rights transfers for exploration, mining, and processing of minerals must be separately determined for trực tiếp bóng đá euro hôm nay declaration and payment.
- If transferring rights for participating in investment projects, investment projects transfers (except projects for exploring and mining), and real estate transfer if incurring a loss, the loss can be offset with profit from other business activities within the trực tiếp bóng đá euro hôm nay period.
- In the case of businesses undergoing dissolution procedures with fixed asset real estate sales, the income from real estate transfer (if any) can be offset with income from business production activities of the enterprise.
What is the formula for calculating the vorporate income trực tiếp bóng đá euro hôm nay payable in Vietnam?
Based on clause 1, Article 3 ofCircular 78/2014/TT-BTC(amended by Article 1 ofCircular 96/2015/TT-BTC), the regulation is as follows:
Method of trực tiếp bóng đá euro hôm nay Calculation
1. The corporate income trực tiếp bóng đá euro hôm nay payable in the trực tiếp bóng đá euro hôm nay period equals taxable income minus the deduction for science and technology funds (if any), multiplied by the corporate income trực tiếp bóng đá euro hôm nay rate.
The corporate income trực tiếp bóng đá euro hôm nay payable is determined by the following formula:
Corporate Income trực tiếp bóng đá euro hôm nay Payable = (Taxable Income - Deduction for Science & Technology Funds (if any)) x Corporate Income trực tiếp bóng đá euro hôm nay Rate
- Vietnamese enterprises investing abroad that transfer the income portion after paying foreign corporate income trực tiếp bóng đá euro hôm nay to Vietnam in cases where the countries have signed a double taxation avoidance agreement should comply with the agreement; for countries that have not signed such an agreement, if the corporate income trực tiếp bóng đá euro hôm nay rate in the country is lower, the difference must be paid compared to the corporate income trực tiếp bóng đá euro hôm nay calculated according to the Law on Corporate income trực tiếp bóng đá euro hôm nay of Vietnam.
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The formula for calculating corporate income trực tiếp bóng đá euro hôm nay payable is:
Corporate Income trực tiếp bóng đá euro hôm nay Payable = (Taxable Income - Deduction for Science & Technology Funds (if any)) x Corporate Income trực tiếp bóng đá euro hôm nay Rate
Thus, the corporate income trực tiếp bóng đá euro hôm nay payable by an enterprise for the trực tiếp bóng đá euro hôm nay period is determined by taxable income multiplied by the trực tiếp bóng đá euro hôm nay rate.
If an enterprise establishes a science and technology fund, this amount will be deducted from taxable income.
