Bảo lãnh phát hành chứng khoán có phải chịu thuế giá trực tiếp bóng đá hôm nay euro (VAT) không?
Is underwriting of public offeringsubject to value added trực tiếp bóng đá hôm nay in Vietnam?
Based on Clause 8, Article 5 of theLaw on Value Added trực tiếp bóng đá hôm nay 2008, supplemented by Clause 1, Article 3 of theLaw Amending the Laws on Taxation 2014and Clause 1, Article 1 of theLaw on Amendments to Law on Value Added trực tiếp bóng đá hôm nay 2013, there are specific regulations on objects not subject to trực tiếp bóng đá hôm nay as follows:
Non-Taxable Objects
....
- The following financial, banking, and securities business services:
a) Credit provision services including: lending; discounting, rediscounting of negotiable instruments and other valuable papers; guarantees; financial leasing; issuance of credit cards; domestic factoring; international factoring; other forms of credit provision as prescribed by law;
b) Lending services of taxpayers not being credit institutions;
c) Securities business activities including: securities brokerage; proprietary trading;underwriting of public offering;securities investment consultancy; securities custody; fund management; portfolio management; market organization services by stock exchanges or securities trading centers; other securities trading activities as prescribed by securities law;
d) Capital transfers including: transfer of part or whole capital invested, including the sale of enterprises to other enterprises for production and business, securities transfer; other forms of capital transfer as prescribed by law;
đ) Debt sale;
.....
Thus, according to the above regulation, income from the underwriting of public offering is not subject to Value Added trực tiếp bóng đá hôm nay (VAT).
Is underwriting of public offering subject to value added trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
How to determine the value added trực tiếp bóng đá hôm nay rate in Vietnam?
According to Article 7 of theLaw on Value Added trực tiếp bóng đá hôm nay 2008amended by Clause 2, Article 1 of theLaw on Amendments to Law on Value Added trực tiếp bóng đá hôm nay 2013and regulations on exchange rates when determining taxable prices abolished by Point c Clause 2 Article 6 of theLaw Amending the Laws on Taxation 2014, the specific regulations on taxable prices are as follows:
- For goods and services sold by production and business establishments, the selling price is exclusive of VAT; for goods and services subject to special consumption trực tiếp bóng đá hôm nay, the selling price includes special consumption trực tiếp bóng đá hôm nay but excludes VAT; for goods subject to environmental protection trực tiếp bóng đá hôm nay, the selling price includes environmental protection trực tiếp bóng đá hôm nay but excludes VAT; for goods subject to special consumption trực tiếp bóng đá hôm nay and environmental protection trực tiếp bóng đá hôm nay, the selling price includes both taxes but excludes VAT;
- For imported goods, the taxable price is the price at the border gate plus import duty (if any), plus special consumption trực tiếp bóng đá hôm nay (if any), plus environmental protection trực tiếp bóng đá hôm nay (if any). The price at the border gate is determined according to regulations on taxable prices for imported goods;
- For goods and services used for exchange, internal consumption, and gifting, the taxable price is the VAT taxable price of similar or equivalent goods and services at the time these activities occur;
- For property leasing activities, the rental price is exclusive of VAT.
- In cases of leasing according to the form of periodic lease payment or prepayment for the lease term, the taxable price is the periodic lease payment or prepayment for the lease term, exclusive of VAT;
- In cases of leasing according to the form of periodic lease payment or prepayment for a lease term, the taxable price is the periodic lease payment or prepayment for the lease term, exclusive of VAT;
If machinery, equipment, and transport vehicles imported that are not produced domestically are subleased, the taxable price is deducted by the lease amount payable to foreign entities.
- For goods sold in installment or deferred payment method, the taxable price is the one-time purchase price exclusive of VAT, not including installment and deferred payment interest;
- For processing activities, the taxable price is the processing price exclusive of VAT;
- For construction and installation activities, it is the value of works, items, or portions handed over, exclusive of VAT. In cases of construction and installation not providing materials, machinery, and equipment, the taxable price excludes the value of materials and machinery provided;
- For real estate business activities, it is the real estate sale price exclusive of VAT, excluding land use right transfer price or land rent payable to the state budget;
- For agency, brokerage for buying and selling of goods, and commission-based service activities, it is the commission income earned from these activities, not including VAT;
- For goods and services using payment vouchers with payment prices inclusive of VAT, the taxable price is determined using the following formula:
Price excluding Value Added trực tiếp bóng đá hôm nay = Payment Price/(1 + trực tiếp bóng đá hôm nay rate of goods, services (%))
- The taxable price for goods and services stipulated in Clause 1 Article 7 of theLaw on Value Added trực tiếp bóng đá hôm nay 2008includes surcharges and additional fees that the business unit enjoys.
Which entities areVAT payers in Vietnam?
According to Article 4 of theLaw on Value Added trực tiếp bóng đá hôm nay 2008, the specific regulation on taxpayers is as follows:
Entities paying Value Added trực tiếp bóng đá hôm nay include organizations and individuals producing, trading goods, and services subject to Value Added trực tiếp bóng đá hôm nay (hereinafter referred to as business establishments) and organizations and individuals importing goods subject to Value Added trực tiếp bóng đá hôm nay (hereinafter referred to as importers).
