Is rural residential bóng đá hôm nay trực tiếp subject to non-agricultural bóng đá hôm nay trực tiếp use tax in Vietnam?
Is rural residential bóng đá hôm nay trực tiếp subject to non-agricultural bóng đá hôm nay trực tiếp use tax in Vietnam?
According to Clause 1, Article 2 ofDecree 53/2011/ND-CPstipulating the taxable objects as follows:
Taxable Objects
Taxable objects for non-agricultural bóng đá hôm nay trực tiếp use tax are implemented according to the provisions of Article 2 of the Law on Non-agricultural bóng đá hôm nay trực tiếp Use Tax. Specifically: as follows:
1. Rural residential bóng đá hôm nay trực tiếp, homestead bóng đá hôm nay trực tiếp in urban areas:
- Non-agricultural production and business bóng đá hôm nay trực tiếp as specified in Clause 2, Article 2 of the Law on Non-agricultural bóng đá hôm nay trực tiếp Use Tax, including:
a) bóng đá hôm nay trực tiếp for industrial zone construction, including bóng đá hôm nay trực tiếp for constructing industrial clusters, industrial zones, export processing zones, and other concentrated production and business areas with the same bóng đá hôm nay trực tiếp use policies;
b) bóng đá hôm nay trực tiếp for building production and business premises, including bóng đá hôm nay trực tiếp for constructing industrial, handicraft, commercial, service facilities, and other facilities serving production and business (including bóng đá hôm nay trực tiếp for building production and business premises in high-tech parks, economic zones);
c) bóng đá hôm nay trực tiếp for mineral extraction, bóng đá hôm nay trực tiếp for mineral processing premises, except in cases of mineral extraction that does not affect the topsoil or surface soil;
d) bóng đá hôm nay trực tiếp for production of construction materials, ceramics, including bóng đá hôm nay trực tiếp for extracting raw materials and bóng đá hôm nay trực tiếp for processing, producing construction materials, ceramics.
- Non-agricultural bóng đá hôm nay trực tiếp as specified in Article 3 of this Decree used by organizations, households, and individuals for business purposes.
According to the above provisions, homestead bóng đá hôm nay trực tiếp in rural areas is subject to non-agricultural bóng đá hôm nay trực tiếp use tax.
Is rural residential bóng đá hôm nay trực tiếp subject to non-agricultural bóng đá hôm nay trực tiếp use tax in Vietnam? (Image from the Internet)
What is the tax base for non-agricultural bóng đá hôm nay trực tiếp use tax in Vietnam?
According to the provisions in Article 5 of theLaw on Non-agricultural bóng đá hôm nay trực tiếp Use Tax 2010, the basis for calculating non-agricultural bóng đá hôm nay trực tiếp use tax is the tax calculation price and tax rate. Specifically, the tax calculation price and tax rate are determined as follows:
(1) Tax Calculation Price:
The tax calculation price is stipulated in Article 6 of theLaw on Non-agricultural bóng đá hôm nay trực tiếp Use Tax 2010as amended by Article 249 of thebóng đá hôm nay trực tiếp Law 2024as follows:
- The tax calculation price for bóng đá hôm nay trực tiếp is determined by multiplying the taxable bóng đá hôm nay trực tiếp area by the price of 1m^2 of bóng đá hôm nay trực tiếp.
- The taxable bóng đá hôm nay trực tiếp area is stipulated as follows:
+ The taxable bóng đá hôm nay trực tiếp area is the actual bóng đá hôm nay trực tiếp area used.
In the case of having the right to use multiple parcels, the taxable bóng đá hôm nay trực tiếp area is the total area of the taxable parcels.
In cases where the State allocates bóng đá hôm nay trực tiếp or leases bóng đá hôm nay trực tiếp for industrial zone construction, the taxable bóng đá hôm nay trực tiếp area does not include the bóng đá hôm nay trực tiếp area for common infrastructure construction;
+ For homestead bóng đá hôm nay trực tiếp in multi-story housing, apartments, including those for both living and business, the taxable bóng đá hôm nay trực tiếp area is determined by an allocation coefficient multiplied by the floor area of each organization, household, or individual's use.
The allocation coefficient is determined by dividing the bóng đá hôm nay trực tiếp area used for multi-story housing, apartments by the total floor area of the organizations, households, or individuals using them.
In cases where multi-story housing, apartments have basements, 50% of the basement area used by organizations, households, or individuals in the basement is added to their floor area for calculating the allocation coefficient;
+ For underground constructions, an allocation coefficient of 0.5 times the area of the construction site divided by the total construction area of organizations, households, or individuals is applied.
- The price per 1m^2 of bóng đá hôm nay trực tiếp is the bóng đá hôm nay trực tiếp price according to the bóng đá hôm nay trực tiếp price table corresponding to the use purpose and is stabilized every 5 years.
(2) Tax Rate:
The tax rate is stipulated in Article 7 of theLaw on Non-agricultural bóng đá hôm nay trực tiếp Use Tax 2010as follows:
- The tax rate for homestead bóng đá hôm nay trực tiếp, including usage for business purposes, is applied according to the following progressive tax table:
| Tax Bracket | Taxable bóng đá hôm nay trực tiếp Area (m^2) | Tax Rate (%) |
| 1 | Area within the limit | 0.03 |
| 2 | Area exceeding but not more than 3 times the limit | 0.07 |
| 3 | Area exceeding more than 3 times the limit | 0.15 |
- The homestead bóng đá hôm nay trực tiếp limit for tax calculation is the new homestead bóng đá hôm nay trực tiếp allocation limit as prescribed by the Provincial People's Committee, centrally-run city, effective from January 1, 2012.
In cases where homestead bóng đá hôm nay trực tiếp had a limit prescribed before January 1, 2012, the application is as follows:
+ If the homestead bóng đá hôm nay trực tiếp limit prescribed before January 1, 2012, is lower than the new homestead bóng đá hôm nay trực tiếp allocation limit, apply the new homestead bóng đá hôm nay trực tiếp allocation limit for tax calculation;
+ If the homestead bóng đá hôm nay trực tiếp limit prescribed before January 1, 2012, is higher than the new homestead bóng đá hôm nay trực tiếp allocation limit, apply the old homestead bóng đá hôm nay trực tiếp limit for tax calculation.
- For multi-story housing, apartments, underground constructions, a tax rate of 0.03% is applied.
- Non-agricultural production and business bóng đá hôm nay trực tiếp is subject to a tax rate of 0.03%.
- Non-agricultural bóng đá hôm nay trực tiếp used for business purposes is subject to a tax rate of 0.03%.
- bóng đá hôm nay trực tiếp used not in accordance with purposes, or unutilized bóng đá hôm nay trực tiếp, applies a tax rate of 0.15%. In cases where project bóng đá hôm nay trực tiếp is segmented according to the investor's registered investment schedule and approved by the competent state agency, it is not considered unused bóng đá hôm nay trực tiếp and applies a tax rate of 0.03%.
- Encroached bóng đá hôm nay trực tiếp applies a tax rate of 0.2% without applying limits. Tax payment is not the basis for recognizing the lawful bóng đá hôm nay trực tiếp use rights of taxpayers over the encroached bóng đá hôm nay trực tiếp area.
When is non-agricultural bóng đá hôm nay trực tiếp use tax reduced by 50% in Vietnam?
According to Article 10 of theLaw on Non-agricultural bóng đá hôm nay trực tiếp Use Tax 2010, the cases of 50% tax reduction for non-agricultural bóng đá hôm nay trực tiếp use tax are as follows:
- bóng đá hôm nay trực tiếp of investment projects in encouraged fields; investment projects in areas with difficult socio-economic conditions; bóng đá hôm nay trực tiếp of enterprises that use from 20% to 50% of the workforce as war invalids or sick soldiers;
- Residential bóng đá hôm nay trực tiếp within the limit in areas with difficult socio-economic conditions;
- Residential bóng đá hôm nay trực tiếp within the limit of war invalids ranked 3/4, 4/4; individuals receiving policies as war invalids ranked 3/4, 4/4; sick soldiers ranked 2/3, 3/3; children of martyrs not receiving monthly allowances;
- Taxpayers facing hardships due to force majeure events if the damage value to the bóng đá hôm nay trực tiếp and buildings on the bóng đá hôm nay trực tiếp is from 20% to 50% of the tax calculation value.
