What are kết quả bóng đá trực tiếp cases of excise tax reduction in Vietnam? What is kết quả bóng đá trực tiếp excise tax reduction level?

What are kết quả bóng đá trực tiếp cases ofexcise tax reduction in Vietnam?

Under Article 9 of kết quả bóng đá trực tiếpExcise Tax Law 2008:

Tax reduction

Taxpayers that produce excise taxable goods and face difficulties caused by natural disasters or unexpected accidents are entitled to tax reduction.

kết quả bóng đá trực tiếp tax reduction level shall be determined based on kết quả bóng đá trực tiếp actual extent of damage caused by natural disasters or unexpected accidents but must neither exceed 30% of kết quả bóng đá trực tiếp payable tax amount in kết quả bóng đá trực tiếp year kết quả bóng đá trực tiếp damage occurs nor exceed kết quả bóng đá trực tiếp balance between kết quả bóng đá trực tiếp value of damaged assets and kết quả bóng đá trực tiếp received compensation (if any).

Taxpayers that produce excise-taxable goods and face difficulties caused by natural disasters or unexpected accidents are entitled to tax reduction.

kết quả bóng đá trực tiếp tax reduction level shall be determined based on kết quả bóng đá trực tiếp actual extent of damage caused by natural disasters or unexpected accidents but must neither exceed 30% of kết quả bóng đá trực tiếp payable tax amount in kết quả bóng đá trực tiếp year kết quả bóng đá trực tiếp damage occurs nor exceed kết quả bóng đá trực tiếp balance between kết quả bóng đá trực tiếp value of damaged assets and kết quả bóng đá trực tiếp received compensation (if any).

What are kết quả bóng đá trực tiếp cases of excise tax reduction in Vietnam? What is kết quả bóng đá trực tiếp excise tax reduction level? (Image from kết quả bóng đá trực tiếp Internet)

Which goods and services are subject to excise tax in Vietnam?

Under Article 2 of kết quả bóng đá trực tiếpLaw on excise tax 2008amended by Clause 1, Article 1 of kết quả bóng đá trực tiếpLaw on Amendments to Excise Tax Law 2014, kết quả bóng đá trực tiếp objectssubject to excise tax include:

(1) Goods:

- Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

- Liquor;

- Beer;

- Under-24-seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

- Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

- Aircraft and yachts;

- Gasoline;

- Air-conditioners of 90,000 BTU or less;

- Playing cards;

- Votive gilt papers and votive objects.

(2) Services:

- Dance halls:

- Massage parlors and karaoke bars;

- Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

- Betting;

- Golf business, including kết quả bóng đá trực tiếp sale of membership cards and golf playing tickets;

- Lottery business.

However, kết quả bóng đá trực tiếp above-mentioned goods will not be subject to excise tax in kết quả bóng đá trực tiếp following cases:

- Goods which are directly exported by producers or processors, or which are sold or entrusted by these producers or processors to other business establishments for export;

- Imported goods, including:

+ Goods as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-profcssional organizations or people’s armed forces units; and donations or gifts for individuals in Vietnam within kết quả bóng đá trực tiếp quotas prescribed by kết quả bóng đá trực tiếp Government;

+ Goods transited or transported via Vietnamese border gates or borders, and goods transported to and from border gates under kết quả bóng đá trực tiếp Government’s regulations;

+ Goods temporarily imported for re-export and temporarily exported for re-import which are not subject to import duty or export duty within kết quả bóng đá trực tiếp time limit specified in kết quả bóng đá trực tiếp law on import duty and export duty;

+ Personal effects of foreign organizations and individuals within diplomatic immunity quotas; personal belongings within duty-free luggage quotas; and goods imported for duty-free sale under law;

- Aircraft, yachts used for transport of goods, passengers, tourists, and aircraft used for national defense and security purposes;

- Ambulances; prison vans; hearses; cars designed with both seats and standing places for transporting 24 or more people; cars running in recreation, entertainment and spoils areas which neither are registered for circulation nor move on roads;

- Goods imported from abroad into non-tariff areas, goods sold from kết quả bóng đá trực tiếp inland into non-tariff areas for use only in non-tariff areas, and goods traded between non-tariff areas, except under-24 seat cars.

(According to Article 3 of kết quả bóng đá trực tiếpExcise Tax Law 2008amended by Clause 2, Article 1 of kết quả bóng đá trực tiếpLaw on Amendments to Excise Tax Law 2014)

What are kết quả bóng đá trực tiếp excise tax bases in Vietnam?

Under Article 5 of kết quả bóng đá trực tiếpExcise Tax Law 2008:

Tax bases

Excise tax bases include kết quả bóng đá trực tiếp taxed price of a taxable goods or service and kết quả bóng đá trực tiếp tax rate. kết quả bóng đá trực tiếp payable excise tax amount is kết quả bóng đá trực tiếp excise taxed price multiplied by kết quả bóng đá trực tiếp excise tax rate.

Thus, excise tax bases include kết quả bóng đá trực tiếp taxed price of taxable goods or services and kết quả bóng đá trực tiếp tax rate.

Payable excise tax= excise taxed price x excise tax rate.