kết quả bóng đá trực tiếp hoạt động kinh doanh xổ số điện toán có được phân bổ nộp thuế thu nhập kết quả bóng
Can computerized lottery business distribute and pay corporate trực tiếp bóng đá hôm nay euro in Vietnam?
Based on Article 17 ofCircular 80/2021/TT-BTCwhich provides regulations on tax declaration, tax calculation, tax finalization, distribution, and payment of corporate trực tiếp bóng đá hôm nay euro as follows:
Tax declaration, tax calculation, tax finalization, distribution, and payment of corporate trực tiếp bóng đá hôm nay euro
1. Cases eligible for distribution:
a) Computerized lottery business;
b) Real estate transfer activities;
c) Dependent units, business locations which are production facilities;
d) Hydropower plants located across multiple provinces.
2. distribution method:
a) distribution of corporate trực tiếp bóng đá hôm nay euro for Computerized lottery business:
The corporate trực tiếp bóng đá hôm nay euro payable to each province where the electronic lottery business is conducted equals (=) the corporate trực tiếp bóng đá hôm nay euro payable by the electronic lottery business multiplied (x) by the percentage (%) of actual lottery ticket sales revenue from electronic lottery business activities in each province over the total actual lottery ticket sales revenue of the taxpayer.
Actual lottery ticket sales revenue from electronic lottery business activities is determined according to the provisions at point a clause 2 Article 13 of this Circular.
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According to the above regulation, the cases eligible for corporate trực tiếp bóng đá hôm nay euro distribution include:
- Computerized lottery business.
- Real estate transfer activities.
- Dependent units, business locations which are production facilities.
- Hydropower plants located across multiple provinces.
Thus,it can be seen that businesses engaged in Computerized lottery business will be eligible to distribute and pay corporate trực tiếp bóng đá hôm nay euro.
What is the corporate trực tiếp bóng đá hôm nay euro period in Vietnam?
The tax period is regulated under Article 5 of the2008 Corporate trực tiếp bóng đá hôm nay euro Lawas follows:
(1) The corporate trực tiếp bóng đá hôm nay euro period is determined by the calendar year or the financial year, except for case (2).
(2) The corporate trực tiếp bóng đá hôm nay euro period for each instance of income generation applies to foreign businesses as specified in points c and d, clause 2, Article 2 of the2008 Corporate trực tiếp bóng đá hôm nay euro Law.
*Note: Businesses can choose the tax period according to the calendar year or financial year but must notify the tax authority before implementation.
How to determine taxable income for corporate trực tiếp bóng đá hôm nay euro in Vietnam?
Based on Article 7 of the2008 Corporate trực tiếp bóng đá hôm nay euro Law(amended and supplemented by clause 4 Article 1 of the2013 Amended Corporate trực tiếp bóng đá hôm nay euro Law) and guided by Article 6 ofDecree 218/2013/ND-CP, the determination of taxable income is specifically as follows:
(1) Taxable income in the tax period is determined by taxable income minus exempt income and losses carried forward from previous years.
Taxable income in the tax period is determined as follows:
| Taxable Income | = | Taxable Income | - | (Exempt Income | + | Losses Carried Forward) |
(2) Taxable income is the revenue minus deductible expenditures from production and business activities plus other income, including income received outside of Vietnam.
Taxable income is determined as follows:
| Taxable Income | = | (Revenue | - | Deductible Expenses) | + | Other Income |
- A business with multiple business activities calculates taxable income from production and business as the total income of all business activities.
- In the case of a business activity incurring a loss, the loss can be offset against taxable income from income-generating business activities as the business itself selects. The remaining income post-offset applies the corporate trực tiếp bóng đá hôm nay euro rate of the income-generating business activities.
- Income from real estate transfers, investment project transfers, participatory rights in investment projects, exploration rights, mining rights, mineral processing rights should be separately identified for tax declaration.
- For the case of transferring participatory rights in investment projects, investment project transfers (except exploration, mining projects), real estate transfers incurring losses, these losses can be offset against profits from production and business activities in the tax period.
- When a business is dissolved and sells its real estate which is a fixed asset, the income from the real estate transfer (if any) can be offset against income from the business's production and business activities.
What is the formula for calculating the corporate trực tiếp bóng đá hôm nay euro payable in Vietnam?
As stipulated in clause 1, Article 3 ofCircular 78/2014/TT-BTC(amended by Article 1 ofCircular 96/2015/TT-BTC), the regulation is as follows:
Tax Calculation Method
1. The corporate trực tiếp bóng đá hôm nay euro payable in the tax period equals taxable income minus the deduction for scientific and technological research (if any) multiplied by the corporate trực tiếp bóng đá hôm nay euro rate.
Corporate trực tiếp bóng đá hôm nay euro payable is determined by the following formula:
Corporate trực tiếp bóng đá hôm nay euro Payable = (Taxable Income - Deduction for Science and Technology Fund (if any)) x Corporate trực tiếp bóng đá hôm nay euro Rate
- Vietnamese enterprises investing abroad that remit income back to Vietnam after having paid foreign corporate trực tiếp bóng đá hôm nay euro in countries that have signed agreements to avoid double taxation will comply with those agreements; for countries not having signed such agreements, if the corporate trực tiếp bóng đá hôm nay euro in countries where enterprises invest is lower, the difference will be collected according to Vietnam's Corporate trực tiếp bóng đá hôm nay euro Law.
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The formula for calculating the corporate trực tiếp bóng đá hôm nay euro payable is:
Corporate trực tiếp bóng đá hôm nay euro Payable = (Taxable Income - Deduction for Science and Technology Fund (if any)) x Corporate trực tiếp bóng đá hôm nay euro Rate
In the event that a business establishes a science and technology fund, this amount will be deducted from taxable income.
