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What is bóng đá hôm nay trực tiếp definition of environmental protection tax in Vietnam?
According to Clause 1, Article 2 of bóng đá hôm nay trực tiếpEnvironmental Protection Tax Law 2010, environmental protection tax means indirect-collected tax, collected on products and goods (hereafter referred to as goods) when used to cause negative environmental impacts.
According to Article 5 of bóng đá hôm nay trực tiếpEnvironmental Protection Tax Law 2010, bóng đá hôm nay trực tiếp environmental protection taxpayer is organizations, households and individuals producing, importing goods under taxable subject provided for in Article 3 of of bóng đá hôm nay trực tiếpEnvironmental Protection Tax Law 2010.
Environmental protection taxpayer in some specific cases shall be provided for as follows:
- in case of goods importing commission, bóng đá hôm nay trực tiếp person who entrusted importing goods shall be taxpayer;
- In cases where organizations, households and individuals act procurement hub of coal to develop small, retail but they can not produce bóng đá hôm nay trực tiếp documents proving that goods have been paying environmental protection tax, bóng đá hôm nay trực tiếp organizations, households individuals act as procurement hub shall be taxpayer.
What are bóng đá hôm nay trực tiếp cases of environmental protection tax refund in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
Which objects are subject to environmental protection tax in Vietnam?
According to Article 3 of bóng đá hôm nay trực tiếpLaw on Environmental Protection Tax 2010, bóng đá hôm nay trực tiếp following objects are subject to environmental protection tax:
- Gasoline, oil, grease, including:
+ Gasoline, except ethanol;
+ aircraft fuel;
+ diesel oil;
+ Petroleum;
+ Fuel oil;
+ lubricants;
+ Grease.
- Coal, including:
+ Lignite;
+ Anthracite Coal (anthracite);
+ Fat coal;
+ Other coal.
- Hydrogen-chlorofluorocarbon liquid (HCFC).
- Taxable-plastic bag.
- Herbicide which is restricted from use.
- Pesticide which is restricted from use.
- Forest product preservative which is restricted from use.
- Warehouse disinfectant which is restricted from use.
Note: When it is necessary to supplement other taxable objects as per period, bóng đá hôm nay trực tiếp National Assembly Standing Committee shall consider and regulate.
What are thecases of refund ofenvironmental protection tax in Vietnam?
Under Article 11 of bóng đá hôm nay trực tiếpEnvironmental Protection Tax Law 2010, environmental protection tax is refunded in bóng đá hôm nay trực tiếp following cases:
- Imported goods are still stored in warehouse, storage at bóng đá hôm nay trực tiếp border gate and are subject to be supervised by bóng đá hôm nay trực tiếp customs authority for re-export to foreign countries;
- Imported goods to transport, sell abroad through agents in Vietnam; gasoline, petrol sold for vehicles of foreign firms on bóng đá hôm nay trực tiếp route through Vietnam's ports or means of Vietnam's transportation on international transport road under bóng đá hôm nay trực tiếp provisions of law;
- Goods temporarily imported for re-export by business mode of temporary import for re-export.
- Goods imported by bóng đá hôm nay trực tiếp importer re-exporting to foreign countries;
- Goods temporarily imported for participation in fairs, exhibitions and introduction of products in accordance with bóng đá hôm nay trực tiếp law when re-exported to foreign countries.
What is bóng đá hôm nay trực tiếp tariff tableforenvironmental protection tax in 2024?
According to Article 8 of bóng đá hôm nay trực tiếpEnvironmental Protection Tax Law 2010, bóng đá hôm nay trực tiếp tariff table is as follows:
- Absolute rates are specified in bóng đá hôm nay trực tiếp tariff table below:
No. |
Goods |
Calculation unit |
Tax rate |
I |
Gasoline, oil, grease |
||
1 |
Gasoline, except ethanol |
lit |
1.000-4.000 |
2 |
aircraft fuel |
lit |
1.000-3.000 |
3 |
diesel oil; |
lit |
500-2.000 |
4 |
Petroleum |
lit |
300-2.000 |
5 |
Fuel oil |
lit |
300-2.000 |
6 |
lubricants |
lit |
300-2.000 |
7 |
Grease |
kg |
300-2.000 |
II |
Coal |
||
1 |
Lignite |
Tấn |
10.000-30.000 |
2 |
Anthracite Coal (anthracite) |
Tấn |
20.000-30.000 |
3 |
Fat coal |
Tấn |
10.000-30.000 |
4 |
Other coal |
Tấn |
10.000-30.000 |
III |
Hydrogen-chlorofluorocarbon liquid (HCFC). |
kg |
1.000-5.000 |
IV |
Taxable-plastic bag |
kg |
30.000-50.000 |
V |
Herbicide which is restricted from use |
kg |
500-2.000 |
VI |
Pesticide which is restricted from use |
kg |
1.000-3.000 |
VII |
Forest product preservative which is restricted from use |
kg |
1.000-3.000 |
VIII |
Warehouse disinfectant which is restricted from use |
kg |
1.000-3.000 |
- On bóng đá hôm nay trực tiếp basis of bóng đá hôm nay trực tiếp tax bracket prescribed in Clause 1 of this Article, bóng đá hôm nay trực tiếp National Assembly Standing Committee provide for specific tax rate to each type of dutiable goods ensuring bóng đá hôm nay trực tiếp following principles:
+ bóng đá hôm nay trực tiếp tax rate on taxable goods in line with socio-economic development policy – social in each period;
+ bóng đá hôm nay trực tiếp tax rate on taxable goods shall be determined under bóng đá hôm nay trực tiếp extent of causing negative environmental impacts of bóng đá hôm nay trực tiếp goods.
Which goodsare not subject to environmental protection tax in Vietnam?
According to Article 4 of bóng đá hôm nay trực tiếpEnvironmental Protection Tax Law 2010, goods not subject to environmental protection tax in Vietnam include:
- Goods not specified in Article 3 ofEnvironmental Protection Tax Law 2010shall not be subject to environmental tax.
- Goods provided for in Article 3 ofEnvironmental Protection Tax Law 2010shall not be subject to environmental tax in bóng đá hôm nay trực tiếp following cases:
+ Goods transported in transitor transshipped through bóng đá hôm nay trực tiếp border gate, Vietnam border in accordance with bóng đá hôm nay trực tiếp law, including bóng đá hôm nay trực tiếp transportation of goods from exporting countries to importing countries through bóng đá hôm nay trực tiếp border gate of Vietnam but it is not made import & export procedures into and out of Vietnam; transit goods through bóng đá hôm nay trực tiếp border gate, bóng đá hôm nay trực tiếp border of Vietnam on bóng đá hôm nay trực tiếp basis of agreements signed between bóng đá hôm nay trực tiếp Government of Vietnam and a foreign government or an agreement between agencies, representative authorized under bóng đá hôm nay trực tiếp provisions of law by government of Vietnam and foreign governments;
+ Goods temporarily imported for re-export within bóng đá hôm nay trực tiếp time limit prescribed by law;
+ Goods directly exported by production facilities or entrusted for bóng đá hôm nay trực tiếp export business to export, except for organizations, households and individuals to purchase goods which environmental protection taxable subject to export.