Shall enterprises executing investment projects for manufacturing environmental monitoring equipment in Vietnam be exempt from lịch trực tiếp bóng đá hôm nay for 4 years?

Shall enterprises executinginvestment projects for manufacturing environmental monitoring equipment in Vietnam be exempt from lịch trực tiếp bóng đá hôm nay for 4 years?

According to Point a, Clause 1, Article 16 ofDecree 218/2013/ND-CP:

lịch trực tiếp bóng đá hôm nay exemption and reduction

1. lịch trực tiếp bóng đá hôm nay exemption for 4 years, reduction of 50% of lịch trực tiếp bóng đá hôm nay payable for the next 9 years for:

a) Income of enterprise from performing new investment projects is specified in Clause 1, Article 15 of this Decree;

...

Referring to Point c, Clause 1, Article 15 ofDecree 218/2013/ND-CP:

Incentive lịch trực tiếp bóng đá hôm nay rate

1. Incentive lịch trực tiếp bóng đá hôm nay rate of 10% within 15 years applied to:

...

c) Income of enterprises from performing new investment projects in the field of environmental protection including: Production of equipment of environmental pollution treatment, environmental monitoring and analysis equipment; environmental treatment and protection; collection and treatment of wastewater, waste gas, solid waste, recycling and re-use of waste;

...

The lịch trực tiếp bóng đá hôm nay incentive policies forenterprises executinginvestment projects for manufacturing environmental monitoring equipment in Vietnamare as follows:

- lịch trực tiếp bóng đá hôm nay exemption for 4 years, 50% reduction of 50% inthe payable lịch trực tiếp bóng đá hôm nay amount for the next 9 years;

- Imposition of the preferential lịch trực tiếp bóng đá hôm nay rate of 10% for 15 years.

Shall enterprises executing investment projects for manufacturing environmental monitoring equipment in Vietnam be exempt from lịch trực tiếp bóng đá hôm nay for 4 years? (Image from the Internet)

What doesincomenot eligible for corporate income lịch trực tiếp bóng đá hôm nay exemption in Vietnam include?

According to Clause 2, Article 19 ofDecree 218/2013/ND-CP(supplemented by Clause 17, Article 1 ofDecree 12/2015/ND-CP), incomenot eligible for corporate income lịch trực tiếp bóng đá hôm nay exemption in Vietnam includes:

- Incomes from capital transfer, transfer of capital contribution right; income from real estate transfer, except for incomes from investment and business of social housing specified at Point d, Clause 2, Article 15 ofDecree 218/2013/ND-CP; incomes from transfer of investment project, transfer of right to participate in investment, transfer of right to explore and mine minerals; incomes received from the business and activities outside Vietnam;

- Incomes from the search, exploration and extraction of oil, gas and other rare natural resources and incomes from the mining of minerals;

- Incomes from services business subject to excise lịch trực tiếp bóng đá hôm nay under the provisions of thevtv2 trực tiếp bóng đá;

- Other incomes specified in Clause 2, Article 3 ofDecree 218/2013/ND-CPnot related to the business and production activities entitled to incentive lịch trực tiếp bóng đá hôm nay ( in case of meeting the preferential conditions on fields and industries specified in Article 15 and 16 ofDecree 218/2013/ND-CP);

- Concessional corporate income lịch trực tiếp bóng đá hôm nay prescribed in Clause 1, Clause 4 of Article 4, Article 15, and Article 16 ofDecree 218/2013/ND-CPshall not apply to incomes of enterprises from projects of investment in trading, services outside economic zones, hi-tech zones, industrial parks, and regions eligible for lịch trực tiếp bóng đá hôm nay incentives.

What are the places for lịch trực tiếp bóng đá hôm nay payment byenterprises in Vietnam?

According to Article 12 ofDecree 218/2013/ND-CP:

Place of lịch trực tiếp bóng đá hôm nay payment

1. Enterprises shall pay their lịch trực tiếp bóng đá hôm nay at locality where their head offices are located. Where the enterprises have their production establishment of dependent accounting in provinces and centrally run cities different from locality where their their head offices are located, the amount of lịch trực tiếp bóng đá hôm nay calculated shall be paid at the place of head office and place of production establishment;

The amount of income lịch trực tiếp bóng đá hôm nay the enterprise shall pay in the provinces and centrally run cities where their production establishment of dependent accounting are located is determined by the amount of lịch trực tiếp bóng đá hôm nay the enterprises shall pay in a period multipled (x) by the rate between the expenses incurred production establishment of dependent accounting with the enterprises’ total expenses.

The payment of lịch trực tiếp bóng đá hôm nay specified in this Clause does not apply to works, works items or construction establishment of dependent accounting;

The decentralization, management and use of revenue on corporate income lịch trực tiếp bóng đá hôm nay shall comply with the provisions of the Law on the State Budget.

2. The dependent accounting units or overall sector accounting enterprises having their income in addition to the main business activities shall pay lịch trực tiếp bóng đá hôm nay in provinces or cities where there are those business activities;

3. The Ministry of Finance guides the place to pay lịch trực tiếp bóng đá hôm nay specified in this Article;

Thus, the places for lịch trực tiếp bóng đá hôm nay payment byenterprises in Vietnam are stipulated as follows:

- Enterprises shall pay their lịch trực tiếp bóng đá hôm nay at locality where their head offices are located.

- Where the enterprises have their production establishment of dependent accounting in provinces and centrally run cities different from locality where their their head offices are located, the amount of lịch trực tiếp bóng đá hôm nay calculated shall be paid at the place of head office and place of production establishment;

-The dependent accounting units or overall sector accounting enterprises having their income in addition to the main business activities shall pay lịch trực tiếp bóng đá hôm nay in provinces or cities where there are those business activities.