Đá có phải là đối tượng chịu thuế xoilac tv trực tiếp bóng đá hôm nay không?
Is stone subject to severance vtv5 trực tiếp bóng đá hôm nay in Vietnam?
According to Article 2 ofCircular 152/2015 ND-CPon taxable items:
Taxable items
The items subject to severance vtv5 trực tiếp bóng đá hôm nay prescribed in this Circular are natural resources within the land, islands, internal waters, territorial sea, contiguous zones, exclusive economic zone, and continental shelves under the sovereignty and jurisdiction of Socialist Republic of Vietnam, including:
1. Metallic minerals.
2. Non-metallic minerals.
3. Products of natural forests, including plants and other products of natural forests other than animals, anise, cinnamon, cardamom planted by taxpayers within the area of natural forests they are given to cultivate and protect.
4. Natural aquatic organisms, including marine animals and plants.
5. Natural water, including: surface water and groundwater other than natural water used for agriculture, forestry, aquaculture, salt production, and seawater used for cooling machines.
Seawater used for cooling machines mentioned in this Clause must comply with regulations on environment, effectiveness of water recirculation, and technical requirements certified by competent authorities. The act of causing pollution when using seawater or using seawater without satisfying environmental standards shall be dealt with in accordance with the Government's Decree No. 179/2013/ND-CP dated November 14, 2013, its instructional documents and/or amendments and/or replacements (if any).
6. Natural bird’s nests other than those collected from construction of houses to attract and raise natural swifts to collect their nest.
Bird’s nests collected from construction of houses to attract and raise natural swifts to collect their nest must comply with Circular No. 35/2013/TT-BNNPTNT dated July 22, 2013 of the Ministry of Agriculture and Rural Development, its instructional documents and/or amendments and/or replacements (if any).
7. The Ministry of Finance shall cooperate with relevant Ministries and agencies in reporting other natural resources to the Government.
Thus, stone is alsosubject to severance vtv5 trực tiếp bóng đá hôm nay as it belongs to the group of non-metallic minerals.
The types of stone subject to severance vtv5 trực tiếp bóng đá hôm nay include: stone, gravel, limestone for lime kiln and cement production, and white marble.
Is stone subject to severance vtv5 trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)
What is the severance taxrate applicable tostone in Vietnam?
Under the severance vtv5 trực tiếp bóng đá hôm nay tariffissued together withResolution 1084/2015/UBTVQH13, the current severance taxtariff for natural resources is specifiedas follows:
| II | Non-metallic minerals | vtv5 trực tiếp bóng đá hôm nay rate % |
| 1 | Soil exploited for land leveling, construction | 7 |
| 2 | Stone, gravel | 10 |
| 3 | Limestone for lime kiln and cement production | 10 |
| 4 | White marble | 15 |
| 5 | Sand | 15 |
| 6 | Glass sand | 15 |
| 7 | Brick clay | 15 |
| 8 | Granite | 15 |
| 9 | Fire clay | 13 |
| 10 | Dolomite, quartzite | 15 |
| 11 | Kaolin | 13 |
| 12 | Mica, technical quartz | 13 |
| 13 | Pyrite, phosphorite | 10 |
| 14 | Apatite | 8 |
| 15 | Serpentine | 6 |
| 16 | Anthracite coal (underground mining) | 10 |
| 17 | Anthracite coal (open-pit mining) | 12 |
| 18 | Brown coal, fat coal | 12 |
| 19 | Other coal types | 10 |
| 20 | Diamond, ruby, sapphire | 27 |
| 21 | Emerald, alexandrite, black opal | 25 |
| 22 | Acid, rodolite, pyrope, beryl, spinel, topaz | 18 |
| 23 | Amethyst, green yellow, orange, cryolite, white opal, red fire opal, feldspar, turquoise, nephrite | 18 |
| 24 | Other non-metallic minerals | 10 |
Thus, the vtv5 trực tiếp bóng đá hôm nay rate for the 3 types of stone subject to severance vtv5 trực tiếp bóng đá hôm nay is as follows: the vtv5 trực tiếp bóng đá hôm nay rate for stone and gravel is 10%, the vtv5 trực tiếp bóng đá hôm nay rate for limestone for lime kiln and cement production is 10%, and the vtv5 trực tiếp bóng đá hôm nay rate for white marble is 15%.
What are the 06 cases of severance vtv5 trực tiếp bóng đá hôm nay exemption in Vietnam?
Under Article 10 ofCircular 152/2015/TT-BTCstipulating the cases of vtv5 trực tiếp bóng đá hôm nay exemption according to Article 9 of theLaw on severance vtv5 trực tiếp bóng đá hôm nay 2009and Article 6 ofDecree 50/2010/ND-CP:
- Entities extracting natural marine organisms.
- Entities extracting branches, firewood, bamboo, rattan, etc. serving everyday life.
- Entities extracting natural water for hydroelectricity generation serving everyday life of households and individuals.
- Natural water extracted by households and individuals serving their everyday life.
- Land areas given/leased out to organizations and individuals and used on the spot; earth used for leveling, construction of security, military works, dykes.
Earth extracted and used on the spot eligible for vtv5 trực tiếp bóng đá hôm nay exemption include sand, rock, gravel in the earth without specific substances and is used as is for leveling or construction. If earth is transport elsewhere for use or for sale, severance vtv5 trực tiếp bóng đá hôm nay must be paid as prescribed.
- The Ministry of Finance shall cooperate with relevant Ministries and agencies in proposing other cases of exemption from severance vtv5 trực tiếp bóng đá hôm nay to the government, which will be considered and decided by Standing Committee of the National Assembly.
