Quy định về thuế suất thuế giá vtv2 trực tiếp bóng đá hôm nay ra sao?
What are bóng đá hôm nay trực tiếp applicable VAT rates in Vietnam?
According to Article 8 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12, amended and supplemented by Clause 3, Article 1 of bóng đá hôm nay trực tiếp Law onAmendingLaw on VAT 2013(amended by Clause 2, Article 1 ofLaw No. 106/2016/QH13); Clause 3, Article 3 of bóng đá hôm nay trực tiếpLaw No. 71/2014/QH13 dated November 26, 2014, amendments trực tiếp, bóng đá hôm nay trực tiếp regulations on bóng đá hôm nay trực tiếp VAT rate are as follows:
* bóng đá hôm nay trực tiếp 0% tax rateapplies to exported goods and services, international transportation, and goods and services not subject to VAT as stipulated in Article 5 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12when being exported, except for bóng đá hôm nay trực tiếp following cases:
- Technology transfer and intellectual property rights transfer abroad.
- Reinsurance services abroad.
- Credit granting services.
- Capital transfer.
- Derivative financial services.
- Postal and telecommunications services.
- Exported products stipulated in Clause 23 Article 5 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12.
Exported goods and services are those consumed outside Vietnam, in non-tariff zones; goods and services provided to foreign customers as stipulated by bóng đá hôm nay trực tiếp Government of Vietnam.
* bóng đá hôm nay trực tiếp 5% tax rateapplies to bóng đá hôm nay trực tiếp following goods and services:
- Tapwater used for production and daily life.
- Ore for fertilizer production; pest control chemicals and growth stimulants for animals and plants.
- Services of earthwork, dredging canals, ditches, ponds, and lakes for agricultural production; tending, pest control for plants; preliminary processing and storage of agricultural products.
- Unprocessed agricultural, livestock, and aquacultural products, except for those stipulated in Clause 1 Article 5 of this Law.
- Preliminarily processed rubber latex; preliminarily processed turpentine; nets, ropes, and fibers for making fishing nets.
- Fresh food; unprocessed forest products except timber, bamboo shoots, and bóng đá hôm nay trực tiếp products stipulated in Clause 1 Article 5 of bóng đá hôm nay trực tiếpLaw on VAT 2008.
- Sugar; by-products in sugar production, including molasses, bagasse, and mud.
- Products made from jute, coconut coir, palm leaves, straw, coconut shells, water hyacinth, and other handicraft products made from agricultural by-products; preliminary processed cotton; newsprint.
- Medical equipment, utensils, bandages, and sanitary napkins; preventive and curative medicines; chemical pharmaceutical products and medicinal herbs used for making preventive and curative medicines.
- Teaching and learning aids, including models, charts, boards, chalk, rulers, compasses, and specialized equipment and tools for teaching, research, and scientific experiments.
- Cultural, exhibition, sports activities; art performances, film production; importation, distribution, and screening of films.
- Toys for children; books of all kinds, except those stipulated in Clause 15 Article 5 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12.
- Scientific and technological services as stipulated by bóng đá hôm nay trực tiếp Law on Science and Technology.
- Sale, lease, and lease-purchase of social housing as stipulated by bóng đá hôm nay trực tiếp Housing Law.
* 10% Tax Rateapplies to goods and services not specified in Clauses 1 and 2, Article 8 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12.
* From July 1, 2024, reduce VAT rate to 8%for goodsand services currently subject to bóng đá hôm nay trực tiếp 10% tax rate, except for bóng đá hôm nay trực tiếp following groups:
- Telecommunications, financial, banking, securities, insurance activities, real estate business, metals and metal products, fabricated metals, mining products (excluding coal mining), coke, refined petroleum, and chemical products. Details are in Appendix 1 issued withDecree 72/2024/ND-CP.
- Products and services subject to special consumption tax. Details are in Appendix 2 issued withDecree 72/2024/ND-CP.
- Information technology under bóng đá hôm nay trực tiếp law on information technology. Details are in Appendix 3 issued withDecree 72/2024/ND-CP.
- bóng đá hôm nay trực tiếp reduction of VAT for each type of goods and services as stipulated in Clause 1, Article 1 ofDecree 72/2024/ND-CPis uniformly applied at all stages of import, production, processing, and commercial trade.
For coal products sold (including bóng đá hôm nay trực tiếp case where coal is mined and then screened, classified, and sold as per a closed process), these are subject to VAT reduction. bóng đá hôm nay trực tiếp coal products listed in Appendix 1 issued withDecree 72/2024/ND-CPat other stages besides bóng đá hôm nay trực tiếp stage of direct sale extraction are not eligible for VAT reduction.
Major corporations and economic conglomerates conducting a closed process and selling coal products are also eligible for VAT reduction for coal products extracted and sold.
If goods and services specified in Appendices 1, 2, and 3 issued withDecree 72/2024/ND-CPfall under bóng đá hôm nay trực tiếp scope of non-taxable or 5% tax rate according to bóng đá hôm nay trực tiếp Law on VAT, follow bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếpLuật Thuế giá trịwithout a VAT reduction.
(Article 1 ofDecree 72/2024/ND-CP).
What are bóng đá hôm nay trực tiếp applicable VAT rates in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp methods for calculating VAT in Vietnam?
According to Article 9 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12, bóng đá hôm nay trực tiếp methods for calculating VAT include:
- Value-added tax credit method
- Method of calculation of tax based directly on added value.
Which entitiesapply bóng đá hôm nay trực tiếp VAT creditmethod in Vietnam?
According to Clause 2, Article 10 of bóng đá hôm nay trực tiếpLaw on VAT 2008, amended by Clause 4, Article 1 of bóng đá hôm nay trực tiếp Law onLaw No. 71/2014/QH13 dated, bóng đá hôm nay trực tiếp credit method is applied to business establishments that fully adhere to accounting, invoice, and document policies as prescribed by law on accounting, invoices, and documents, including:
- Business establishments with annual revenue from goods sales and services provision of one billion dong or more, except for households and individuals engaged in business;
- Business establishments voluntarily registering to apply bóng đá hôm nay trực tiếp credit method, except for households and individuals engaged in business.
Which entitiesapply bóng đá hôm nay trực tiếp method of calculation of tax based directly on added value in Vietnam?
According to Clause 2, Article 11 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12, amended by Clause 5, Article 1 of bóng đá hôm nay trực tiếp Law onLaw No. 71/2014/QH13 dated, bóng đá hôm nay trực tiếp entitiesapplying themethod of calculation of tax based directly on added value include:
- Enterprises and cooperatives with annual revenue below bóng đá hôm nay trực tiếp revenue threshold of one billion dong, except those voluntarily registering to apply bóng đá hôm nay trực tiếp credit method stipulated in Clause 2, Article 10 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12;
- Householdand individual businesses;
- Foreign organizations and individuals engaged in business without permanent establishment in Vietnam but generating revenue in Vietnam that have not fully adhered to accounting, invoice, and document disciplines, except those foreign organizations and individuals supplying goods and services for activities related to oil and gas exploration, development, and extraction, where tax is paid under bóng đá hôm nay trực tiếp credit method by bóng đá hôm nay trực tiếp Vietnamese party on their behalf;
- Other economic organizations, except those registered to pay tax under bóng đá hôm nay trực tiếp credit method stipulated in Clause 2, Article 10 of bóng đá hôm nay trực tiếpLaw No. 13/2008/QH12.
