Cung cấp xem bóng đá trực tiếp vtv2 vụ chăm sóc sức khỏe người già có chịu thuế giá trị gia tăng không?
Which industry code to register for healthcare service providers for vtv5 trực tiếp bóng đá hôm nay elderly in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions at No. 87, Part Q, Section 2, Appendix 2 - Contents of vtv5 trực tiếp bóng đá hôm nay Vietnam Standard Industrial Classification issued withDecision 27/2018/QD-TTgas follows:
873 - 8730: Activities for vtv5 trực tiếp bóng đá hôm nay care of people with merits, vtv5 trực tiếp bóng đá hôm nay elderly, and disabled individuals who cannot care for themselves
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87302: Elderly care activities
This group includes: Providing care services for elderly people who cannot care for themselves adequately or those who do not wish to live independently. vtv5 trực tiếp bóng đá hôm nay care includes housing, meal policies, monitoring, and assistance in daily living, such as housekeeping services. In some cases, these units also provide specialized nursing care for individuals living in other separate areas.
This group also includes:
- Activities of assisted living facilities;
- Continued healthcare activities for retirees;
- Homes for vtv5 trực tiếp bóng đá hôm nay elderly with minimal nursing care;
- Retirement homes without nursing care.
Exclusions:
- Homes for vtv5 trực tiếp bóng đá hôm nay elderly with nursing care are classified under group 87109 (Activities of nursing facilities for other groups);
- Centralized social assistance activities where medical care or lodging is not a crucial matter are classified under group 87909 (Other centralized care activities not classified elsewhere).
Therefore, if providing healthcare service providers for vtv5 trực tiếp bóng đá hôm nay elderly, register under industry code 87302.
Is healthcare service providers for vtv5 trực tiếp bóng đá hôm nay elderlysubject to VAT in Vietnam? (Image from Internet)
Is healthcare service providers for vtv5 trực tiếp bóng đá hôm nay elderlysubject to VAT in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions of Clause 9, Article 4 ofCircular 219/2013/TT-BTCon subjects not subject to value-added tax as follows:
Subjects Not Subject to VAT
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9. Medical services, veterinary services, including examination, treatment, prevention services for humans and animals, planned childbirth services, health rehabilitation services, rehabilitation services for patients, elderly care services, and services for vtv5 trực tiếp bóng đá hôm nay disabled; patient transport, rental services for hospital rooms, hospital beds provided by medical facilities; testing, scanning, imaging, blood and blood products for patient use.
Elderly and disabled care services include healthcare, nutrition, and organizing cultural, sports, recreational, physiotherapy, and rehabilitation activities for vtv5 trực tiếp bóng đá hôm nay elderly and vtv5 trực tiếp bóng đá hôm nay disabled.
In cases where a medical service package (per regulations by vtv5 trực tiếp bóng đá hôm nay Ministry of Health) includes vtv5 trực tiếp bóng đá hôm nay use of therapeutic drugs, vtv5 trực tiếp bóng đá hôm nay revenue from such drugs included in vtv5 trực tiếp bóng đá hôm nay service package is also not subject to VAT.
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Therefore,healthcare service providers for vtv5 trực tiếp bóng đá hôm nay elderly are not subject to value-added tax.
What is vtv5 trực tiếp bóng đá hôm nay taxable value for VAT on services provided by business establishments in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions of Clause 1, Article 7 ofCircular 219/2013/TT-BTCon vtv5 trực tiếp bóng đá hôm nay taxable value for VAT as follows:
Taxable Value
1. For goods and services sold by production and business establishments, it is vtv5 trực tiếp bóng đá hôm nay sale price excluding VAT. For goods and services subject to special consumption tax, it is vtv5 trực tiếp bóng đá hôm nay sale price including special consumption tax but excluding VAT.
For goods subject to environmental protection tax, it is vtv5 trực tiếp bóng đá hôm nay sale price including environmental protection tax but excluding VAT; for goods subject to both special consumption tax and environmental protection tax, it is vtv5 trực tiếp bóng đá hôm nay sale price including special consumption tax and environmental protection tax but excluding VAT.
2. For imported goods, it is vtv5 trực tiếp bóng đá hôm nay import price at vtv5 trực tiếp bóng đá hôm nay border plus (+) import tax (if any), plus (+) special consumption tax (if any), plus (+) environmental protection tax (if any). vtv5 trực tiếp bóng đá hôm nay import price at vtv5 trực tiếp bóng đá hôm nay border is determined according to regulations on vtv5 trực tiếp bóng đá hôm nay taxable value of imported goods.
In cases where imported goods are exempt from or have reduced import tax, vtv5 trực tiếp bóng đá hôm nay taxable value for VAT is vtv5 trực tiếp bóng đá hôm nay import price plus (+) import tax calculated based on vtv5 trực tiếp bóng đá hôm nay amount payable after exemption or reduction.
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Thus, vtv5 trực tiếp bóng đá hôm nay taxable value for value-added tax on services provided by business establishments is vtv5 trực tiếp bóng đá hôm nay sale price before VAT. For goods and services subject to special consumption tax, it is vtv5 trực tiếp bóng đá hôm nay sale price including special consumption tax but excluding VAT.
For goods subject to environmental protection tax, it is vtv5 trực tiếp bóng đá hôm nay sale price including environmental protection tax but excluding value-added tax; for goods subject to both special consumption tax and environmental protection tax, it is vtv5 trực tiếp bóng đá hôm nay sale price including special consumption tax, environmental protection tax but excluding value-added tax.
