Is urban residential trực tiếp bóng đá hôm nay euro in Vietnam subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax?
Is urban residential trực tiếp bóng đá hôm nay euro in Vietnam subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax?
Based on Article 2 of the2010 Non-Agricultural trực tiếp bóng đá hôm nay euro Use Tax Law:
Tax Subjects
1. Residential trực tiếp bóng đá hôm nay euro in rural areas, urban residential trực tiếp bóng đá hôm nay euro.
2. Non-agricultural production and business trực tiếp bóng đá hôm nay euro, including: trực tiếp bóng đá hôm nay euro for industrial zone construction; trực tiếp bóng đá hôm nay euro used for production and business premises; trực tiếp bóng đá hôm nay euro for mineral extraction and processing; trực tiếp bóng đá hôm nay euro for building material production and ceramic production.
3. Non-agricultural trực tiếp bóng đá hôm nay euro specified in Article 3 of this Law used for business purposes.
Urban residential trực tiếp bóng đá hôm nay euro is subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax, and taxpayers must pay the non-agricultural trực tiếp bóng đá hôm nay euro use tax.
Is urban residential trực tiếp bóng đá hôm nay euro in Vietnam subject to non-agricultural trực tiếp bóng đá hôm nay euro use tax?(Image from the Internet)
Who are subject to the non-agricultural trực tiếp bóng đá hôm nay euro use tax for urban residential trực tiếp bóng đá hôm nay euro in Vietnam?
Based on Article 4 of the2010 Non-Agricultural trực tiếp bóng đá hôm nay euro Use Tax Law:
Taxpayers
1. Taxpayers are organizations, households, and individuals with trực tiếp bóng đá hôm nay euro use rights subject to tax as stipulated in Article 2 of this Law.
2. In cases where organizations, households, or individuals have not been granted the Certificate of trực tiếp bóng đá hôm nay euro use rights, house ownership, and other assets attached to the trực tiếp bóng đá hôm nay euro (hereinafter referred to as the Certificate), the current trực tiếp bóng đá hôm nay euro user is the taxpayer.
3. Taxpayers in specific cases are regulated as follows:
a) In case the State leases trực tiếp bóng đá hôm nay euro for project investment, the lessee of the homestead trực tiếp bóng đá hôm nay euro is the taxpayer;
b) In case the trực tiếp bóng đá hôm nay euro user leases trực tiếp bóng đá hôm nay euro under a contract, the taxpayer is determined according to the agreement in the contract. If the contract does not specify the taxpayer, the trực tiếp bóng đá hôm nay euro user is the taxpayer;
c) In case the trực tiếp bóng đá hôm nay euro has already been granted a Certificate but is under dispute, until the dispute is resolved, the current trực tiếp bóng đá hôm nay euro user is the taxpayer. Tax payment is not a basis for resolving the trực tiếp bóng đá hôm nay euro use rights dispute;
d) In case multiple persons have the right to use a single parcel, the legal representative of the co-users is the taxpayer;
dd) In case the trực tiếp bóng đá hôm nay euro user contributes trực tiếp bóng đá hôm nay euro use rights as capital to form a new legal entity, the new legal entity with trực tiếp bóng đá hôm nay euro use rights subject to tax as stipulated in Article 2 of this Law is the taxpayer.
Organizations, households, and individuals with trực tiếp bóng đá hôm nay euro use rights are taxpayers for the non-agricultural trực tiếp bóng đá hôm nay euro use tax for urban residential trực tiếp bóng đá hôm nay euro.
In cases where organizations, households, or individuals have not been granted the Certificate of trực tiếp bóng đá hôm nay euro use rights, house ownership, and other assets attached to the trực tiếp bóng đá hôm nay euro (hereinafter referred to as the Certificate), the current user of urban homestead trực tiếp bóng đá hôm nay euro is the taxpayer.
How to determinethe non-agricultural trực tiếp bóng đá hôm nay euro use tax value in Vietnam?
Based on Article 6 of the2010 Non-Agricultural trực tiếp bóng đá hôm nay euro Use Tax Law, the tax value for non-agricultural trực tiếp bóng đá hôm nay euro use is determined as follows:
- The tax value for trực tiếp bóng đá hôm nay euro is determined by multiplying the taxable trực tiếp bóng đá hôm nay euro area by the price of 1 square meter of trực tiếp bóng đá hôm nay euro.
- The taxable trực tiếp bóng đá hôm nay euro area is defined as follows:
+ The taxable trực tiếp bóng đá hôm nay euro area is the actual area of trực tiếp bóng đá hôm nay euro used.
In cases with multiple residential parcels, the taxable trực tiếp bóng đá hôm nay euro area is the total area of the taxable parcels.
For trực tiếp bóng đá hôm nay euro allocated or leased by the State for industrial zone construction, the taxable trực tiếp bóng đá hôm nay euro area does not include the area for shared infrastructure construction.
+ For multi-storey housing with multiple households or apartments, including those used for both residential and business purposes, the taxable trực tiếp bóng đá hôm nay euro area is determined by the allocation coefficient multiplied by the house area used by each organization, household, and individual.
The allocation coefficient is determined by the area of trực tiếp bóng đá hôm nay euro used to build multi-storey housing, and apartments divided by the total house area used by organizations, households, and individuals.
If multi-storey housing or apartments have a basement, 50% of the basement area used by organizations, households, and individuals in the basement is added to the house area used by these entities to calculate the allocation coefficient.
+ For underground construction, the allocation coefficient is 0.5 times the construction trực tiếp bóng đá hôm nay euro area divided by the total area of the construction used by organizations, households, and individuals.
- The price of 1 square meter of trực tiếp bóng đá hôm nay euro is based on the trực tiếp bóng đá hôm nay euro price list corresponding to the usage purpose and remains stable for a 5-year cycle.
