vtv5 trực tiếp bóng đá hôm nay thiên nhiên có phải chịu thuế tài nguyên không?
Is trực tiếp bóng đá việt nam hôm nay subject to severance taxin Vietnam?
Based on the provisions of Article 2 of theLaw on severance tax 2009(amended by Clause 1, Article 4 of theLaw on Amendments to Laws on Taxation 2014), the subjects of taxation are stipulated as follows:
Subjects of Taxation
1. Metallic minerals.
2. Non-metallic minerals.
3. Crude oil.
4. trực tiếp bóng đá việt nam hôm nay gas, coal gas.
5. trực tiếp bóng đá việt nam hôm nay forest products, excluding animals.
6. trực tiếp bóng đá việt nam hôm nay aquatic products, including marine animals and plants.
7. trực tiếp bóng đá việt nam hôm nay, including surface water and groundwater, except trực tiếp bóng đá việt nam hôm nay used for agriculture, forestry, fishery, and salt production.
8. trực tiếp bóng đá việt nam hôm nay bird nests.
9. Other resources stipulated by the Standing Committee of the National Assembly.
In addition, the subjects of severance tax are further guided by Article 2 ofCircular 152/2015/TT-BTCas follows:
Subjects of Taxation
The subjects of severance tax under this Circular are trực tiếp bóng đá việt nam hôm nay resources within the territory of the mainland, islands, internal waters, territorial sea, contiguous zone, exclusive economic zone, and continental shelf under the sovereignty and jurisdiction of the Socialist Republic of Vietnam, including:
1. Metallic minerals.
2. Non-metallic minerals.
3. Products of trực tiếp bóng đá việt nam hôm nay forests, including various plants and other products of trực tiếp bóng đá việt nam hôm nay forests, excluding animals and anise, cinnamon, cardamom, and saussurea cultivated by taxpayers in assigned trực tiếp bóng đá việt nam hôm nay forest areas for protection.
4. trực tiếp bóng đá việt nam hôm nay aquatic products, including marine animals and plants.
5. trực tiếp bóng đá việt nam hôm nay, including: surface water and groundwater; excluding trực tiếp bóng đá việt nam hôm nay used for agriculture, forestry, fishery, salt production, and seawater for cooling machinery.
Seawater used for cooling machinery stipulated in this paragraph must meet environmental requirements, efficient use of recycled water, and technical economic conditions confirmed by a competent state agency. In case of causing pollution or failing to meet environmental standards, it shall be handled according to the provisions of Decree No. 179/2013/ND-CP dated November 14, 2013, of the Government of Vietnam and related guiding documents, or amendments, supplements, replacements (if any).
6. trực tiếp bóng đá việt nam hôm nay bird nests, except bird nests obtained by organizations or individuals from investing in constructing houses to lure and exploit naturally raised swifts.
Bird nests obtained by organizations or individuals from investing in constructing houses to lure and exploit naturally raised swifts must comply with the regulations in Circular No. 35/2013/TT-BNNPTNT dated July 22, 2013, of the Ministry of Agriculture and Rural Development and amendments, supplements, replacements (if any).
7. Other trực tiếp bóng đá việt nam hôm nay resources stipulated by the Ministry of Finance in collaboration with related Ministries and sectors to report to the Government of Vietnam for submission to the Standing Committee of the National Assembly for consideration and decision.
Thus, based on the above provisions, trực tiếp bóng đá việt nam hôm nay is subject to severance tax. Specifically, trực tiếp bóng đá việt nam hôm nay will include types such as: surface water and groundwater; except trực tiếp bóng đá việt nam hôm nay used for agriculture, forestry, fishery, salt production, and seawater for cooling machinery.
Seawater used for cooling machinery stipulated in this paragraph must meet environmental requirements, efficient use of recycled water, and technical economic conditions confirmed by a competent state agency. In case of causing pollution or failing to meet environmental standards, it shall be handled according to the regulations.
Is trực tiếp bóng đá việt nam hôm nay subject to severance tax in Vietnam? (Image from the Internet)
How to claculate taxable prices of trực tiếp bóng đá việt nam hôm nay in Vietnam?
Based on Clause 4, Article 6 ofCircular 152/2015/TT-BTC(amended by Article 1 ofCircular 174/2016/TT-BTC) the taxable prices of trực tiếp bóng đá việt nam hôm nay resources in some cases is specifically stipulated as follows:
- The taxable prices of natural resources for trực tiếp bóng đá việt nam hôm nay used in hydroelectric production is the average commercial electricity selling price.
The average commercial electricity selling price for determining severance tax for hydroelectric production facilities is determined according to the average retail electricity price decided by the Ministry of Industry and Trade.
- For timber, it is the selling price at the delivery site (warehouse, extraction site); if the selling price at the delivery site cannot be determined, the tax value shall be based on the tax value determined by the provincial People's Committee according to the guidance in Clause 6, Article 6 ofCircular 152/2015/TT-BTC.
- For natural mineral water, natural hot water, purified bottled or canned trực tiếp bóng đá việt nam hôm nay, and trực tiếp bóng đá việt nam hôm nay used for production and business without a selling price, the taxable prices of natural resources shall be determined by the provincial People's Committee according to the principles guided in Clause 5, Article 6 ofCircular 152/2015/TT-BTC.
- Organizations and individuals exploiting resources without fully implementing accounting policies, bookkeeping, and accounting documents as prescribed, the tax authorities shall examine and determine the tax amount according to the provisions of tax administration laws.
In this case, the taxable resource volume shall be determined based on inspection results, and the taxable prices of trực tiếp bóng đá việt nam hôm nay resources shall be the value in the Price Table issued by the provincial People's Committee applicable to each period.
How is the taxable extraction quantity for trực tiếp bóng đá việt nam hôm nay in Vietnam?
Based on Clauses 4 and 5, Article 5 ofCircular 152/2015/TT-BTCthe following stipulations are provided:
- For trực tiếp bóng đá việt nam hôm nay used in hydroelectric production, the taxable resource volume is the volume of electricity sold to the purchaser according to the electricity sale contract or the volume of electricity delivered and received in the absence of a sale contract, determined according to the measurement system meeting Vietnamese quality measurement standards, verified by both the buyer and the seller.
- For natural mineral water, natural hot water, purified bottled or canned trực tiếp bóng đá việt nam hôm nay, and trực tiếp bóng đá việt nam hôm nay used for production and business, the taxable resource volume is determined by cubic meters (m3) or liters (l) according to the measurement system meeting Vietnamese quality measurement standards.
Taxpayers must install measurement devices to determine the volume of natural mineral water, natural hot water, and trực tiếp bóng đá việt nam hôm nay extracted for tax calculation purposes.
The installed devices must have a certification from the Vietnamese Standards Metrology and Quality Agency and notify the tax authorities initially with the severance tax declaration dossier for the closest tax period since the installation.
In cases where objective conditions prevent the installation of measurement devices for extracted water volume and direct determination of taxable volume is not feasible, fixed volume of extracted resources shall be applied according to the tax period.
The tax authorities will cooperate with relevant local agencies to determine the fixed volume of extracted resources for severance tax assessment in accordance with this Circular.
