Giá tính thuế vtv2 trực tiếp bóng đá hôm nay có bao gồm thuế giá trị gia tăng hay không?
Is xem bóng đá trực tiếp vtv2-liable price in Vietnam inclusiveof value-added tax?
Under Article 6 ofSeverance Tax Law 2019, xem bóng đá trực tiếp vtv2 regulations on xem bóng đá trực tiếp vtv2 tax calculation price are as follows:
Severance tax-liable prices
1. xem bóng đá trực tiếp vtv2-liable price is the exploiter's selling price of a unit of natural resource product, exclusive of value-added tax.
2. In case the natural resource's selling price cannot be determined yet. xem bóng đá trực tiếp vtv2-liable price shall be determined based on either of the following grounds:
a/ xem bóng đá trực tiếp vtv2 regional market's actual selling price of a unit of natural resource product of xem bóng đá trực tiếp vtv2 same grade, which must not be lower than xem bóng đá trực tiếp vtv2 royally-liable price set by xem bóng đá trực tiếp vtv2 People's Committee of a province or centrally run city (below collectively referred to as provincial-level People's Committee);
b/ In case the exploited natural resource contains different substances, xem bóng đá trực tiếp vtv2-liable price shall be determined based on the unit selling price and content of each substance, which must not be lower than xem bóng đá trực tiếp vtv2-liable price set by the provincial-level People's Committee.
3. In some cases, xem bóng đá trực tiếp vtv2-liable price shall be determined as follows:
a/ For natural water used for hydropower generation, it is xem bóng đá trực tiếp vtv2 average selling price of commodity electricity:
b/ For timber, it is the selling price at the place of delivery; if the selling price at the place of delivery cannot be determined, xem bóng đá trực tiếp vtv2-liable price shall be determined based on xem bóng đá trực tiếp vtv2-liable price set by the provincial-level People’s Committee;
c/ For exploited natural resources which are not domestically sold but exported, it is xem bóng đá trực tiếp vtv2 export price;
d/ For crude oil. Natural gas and coal gas. It is xem bóng đá trực tiếp vtv2 selling price at xem bóng đá trực tiếp vtv2 place of delivery. xem bóng đá trực tiếp vtv2 place of delivery is a place agreed upon in xem bóng đá trực tiếp vtv2 oil and gas contract under which xem bóng đá trực tiếp vtv2 ownership over crude oil. Natural gas and coal gas is transferred to xem bóng đá trực tiếp vtv2 contractual parties.
4. Provincial-level People’s Committees shall set specific severance tax-liable prices of natural resources for which unit selling prices of natural resource products cannot be determined, except crude oil. Natural gas. Coal gas. And natural water used for hydropower generation.
xem bóng đá trực tiếp vtv2 Government shall detail this Article.
Thus, according to the above regulation, xem bóng đá trực tiếp vtv2-liable price in Vietnam isexclusive of value-added tax.
What isthe severance tax-liable pricefor any natural resource of which xem bóng đá trực tiếp vtv2 unit price is not determined because it contains various substances in Vietnam?
Under Clause 2, Article 6 ofCircular 152/2015/TT-BTC:
- With regard to any natural resource of which unit price is not determined because it contains various substances
Taxable price is xem bóng đá trực tiếp vtv2 selling price of each substance according to xem bóng đá trực tiếp vtv2 total revenue from selling xem bóng đá trực tiếp vtv2 resource in xem bóng đá trực tiếp vtv2 month (exclusive of VAT), ratio of each substance approved by a competent authority, and sale of resources on xem bóng đá trực tiếp vtv2 sale invoices corresponding to each substance.
Example 8: Enterprise E extracts 1,000 tonnes of ore, xem bóng đá trực tiếp vtv2 ratio of each substance in xem bóng đá trực tiếp vtv2 analyzed ore sample is: copper: 60%; silver: 0.2%; tin: 0.5%.
xem bóng đá trực tiếp vtv2 taxable extraction quantity of each substance:
- Copper: 1,000 tonnes x 60% = 600 tonnes.
- Silver: 1,000 tones x 0.2% = 2 tonnes.
- Tin: 1,000 tones x 0.5% = 5 tonnes.
In xem bóng đá trực tiếp vtv2 month, enterprise E sells 600 tonnes of ore for VND 900 million. Taxable price of each substance in xem bóng đá trực tiếp vtv2 ore is determined as follows:
- Revenue from xem bóng đá trực tiếp vtv2 sale of copper in xem bóng đá trực tiếp vtv2 month: VND 900 million x 60% = VND 540 million
- Taxable price of copper: VND 540 million/360 tonnes
- When declaring and paying severance tax, xem bóng đá trực tiếp vtv2 taxpayer shall pay tax on 600 tonnes of copper ore at xem bóng đá trực tiếp vtv2 aforesaid taxable price and corresponding tax rate.
xem bóng đá trực tiếp vtv2 taxable prices of silver and tin in 1,000 tonnes of ore extracted in xem bóng đá trực tiếp vtv2 month are calculated similarly.
Severance tax-liable price in Vietnam (Image from Internet)
What is xem bóng đá trực tiếp vtv2 rate for natural mineral water in Vietnam?
Pursuant to Article 7 ofCircular 152/2015/TT-BTC:
Tax rate
1. The rates of severance tax on each type of resource extracted are specified on xem bóng đá trực tiếp vtv2 schedule promulgated together with Resolution No. 712/2013/UBTVQH13 dated December 16, 2013 of Standing Committee of the National Assembly and its amendments (if any).
2. Tax rates on natural mineral water, natural hot water, bottled/boxed purified natural water, extracted natural water in some cases:
a) Natural mineral water, natural hot water, bottled purified natural water (including natural water in big bottles or tanks that can be divided into smaller bottles/boxes) apply xem bóng đá trực tiếp vtv2 same rate of severance tax;
b) Natural water used for hydroelectricity generation, business/production that contains natural mineral water or natural hot water that, according to documents about design and technological process of production/service provision, have been determined by competent authorities as not used for producing/selling natural mineral water, natural hot water, bottled/boxed purified natural water, corresponding rates of severance tax shall apply according to their uses.
Thus, xem bóng đá trực tiếp vtv2 rate for natural mineral water applies the same tax rate as bottled water.
