Đối tượng nào chịu thuế xem bóng đá trực tiếp nhà
What are kết quả bóng đá trực tiếp in Vietnam?
According to Article 2 of theLaw No. 45/2009/QH12 xem bóng đá trực tiếp nhà cái(amended by Clause 1, Article 4 of theLaw No. 71/2014/QH13 dated November 26, 2014, amendments trực tiếp), kết quả bóng đá trực tiếp include:
- Metallic minerals.
- Non-metallic minerals.
- Crude oil.
- Natural gas, coal gas.
- Natural forest products, other than animals.
- Natural aquatic products, including marine animals and plants.
- Natural water, including surface water and underground water, except for natural water used for agriculture, forestry, aquaculture, and salt production..
-Natural swallow's nests.
- Other resources prescribed by the National Assembly Standing Committee.
Which entities are severance kết quả bóng đá trực tiếp payersin Vietnam?
According to Article 3 of theLaw No. 45/2009/QH12 xem bóng đá trực tiếp nhà cái(amended by Clause 2, Article 67 of thetrực tiếp bóng đá euro), the taxpayers are stipulated as follows:
- Payers of severance kết quả bóng đá trực tiếp are resource-extracting organizations and individuals subject to severance taxation, except for exploitation of oil and gas fields, groups of oil fields and blocks according to the regulations of law on petroleum.
- In some cases, severance kết quả bóng đá trực tiếp payers shall be defined as follows:
+ For a mining enterprise established on the basis of joint venture, the joint-venture enterprise shall pay severance kết quả bóng đá trực tiếp:
+ For Vietnamese and foreign parties to a business cooperation contract to exploit natural resources, the parties' liability to pay severance kết quả bóng đá trực tiếp must be specified in such contract:
+ In case an exploiter conducts small-scale exploitation of natural resources and sells them to a principal purchaser that has a written commitment or an approval to declare and pay severance kết quả bóng đá trực tiếp on the exploiter's behalf, the principal purchaser shall pay severance kết quả bóng đá trực tiếp.
Thus, entities required to pay severance kết quả bóng đá trực tiếp includeindividuals and organizations exploiting the aforementioned resources.
What are kết quả bóng đá trực tiếp in Vietnam? (Image from the Internet)
What is the frame severance kết quả bóng đá trực tiếp tariff in Vietnam?
Under Article 7 of theLaw No. 45/2009/QH12 xem bóng đá trực tiếp nhà cái, kết quả bóng đá trực tiếp rates are stipulated as follows:
- The frame severance kết quả bóng đá trực tiếp tariff is specified below:
|
No. |
Group or category of natural resource |
Severance kết quả bóng đá trực tiếp rate (%) |
|
I |
Metallic minerals |
|
|
1 |
Iron and manganese |
7-20 |
|
2 |
Titan |
7-20 |
|
3 |
Gold |
9-25 |
|
4 |
Rare earths |
12-25 |
|
5 |
Platinum, silver and tin |
7-25 |
|
6 |
Wolfram and antimony |
7-25 |
|
7 |
Lead, zinc, aluminum, bauxite, copper and nickel |
7-25 |
|
8 |
Cobalt, molybdenum, mercury, magnesium and vanadium |
7-25 |
|
9 |
Other metallic minerals |
5-25 |
|
II |
Non-metallic minerals |
|
|
1 |
Soil exploited for ground leveling and work construction |
3-10 |
|
2 |
Rock, except rock used for lime baking and cement production; gravel; sand, except sand used for glass-making |
5-15 |
|
3 |
Soil used for brick-making |
5-15 |
|
4 |
Granite and refractory clay |
7-20 |
|
5 |
Dolomite and quartzite |
7-20 |
|
6 |
Kaolin, mica, technical quartz, and sand used for glass-making |
7-15 |
|
7 |
Pyrite, phosphorite, and stone for lime baking and cement production |
5-15 |
|
8 |
Apatite and serpentine |
3-10 |
|
9 |
Pit anthracite coal |
4-20 |
|
10 |
Open-cast anthracite coal |
6-20 |
|
11 |
Lignite and fat coal |
6-20 |
|
12 |
Other coals |
4-20 |
|
13 |
Diamond, ruby and sapphire |
16-30 |
|
14 |
Emerald, alexandrite and black precious opal |
16-30 |
|
15 |
Adrite, rodolite, pyrope, berine. Spinel and topaz |
12-25 |
|
16 |
Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; white or scarlet precious opal; feldspar; birusa; and nephrite |
12-25 |
|
17 |
Other non-metallic minerals |
4-25 |
|
III |
Crude oil |
6-40 |
|
IV |
Natural gas and coal gas |
1-30 |
|
V |
Natural forest products |
|
|
1 |
Timber of group I |
25-35 |
|
2 |
Timber of group II |
20-30 |
|
3 |
Timber of groups III and IV |
15-20 |
|
4 |
Timber of groups V, VI, VII and VIII and of other categories |
10-15 |
|
5 |
Tree branches, tops, stumps and roots |
10-20 |
|
6 |
Firewood |
1-5 |
|
7 |
Bamboo of all kinds |
10-15 |
|
8 |
Sandalwood and calambac |
25-30 |
|
9 |
Anise, cinnamon, cardamom and liquorice |
10-15 |
|
10 |
Other natural forest products |
5-15 |
|
Natural aquatic resources |
||
|
1 |
Pearl, abalone and sea-cucumber |
6-10 |
|
2 |
Other natural aquatic resources |
1-5 |
|
VII |
Natural water |
|
|
1 |
Natural mineral water, natural thermal water and refined natural water, bottled or tinned |
8-10 |
|
2 |
Natural water used for hydropower generation |
2-5 |
|
3 |
Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group |
|
|
3.1 |
.Surface water |
1-3 |
|
3.2 |
Groundwater |
3-8 |
|
VIII |
Natural swallow's nests |
10-20 |
|
IX |
Other resources |
1-20 |
- Specific severance kết quả bóng đá trực tiếp rates for crude oil. natural gas and coal gas shall be determined as partially progressive based on their daily exploited average output.
- Under Clauses 1 and 2 of Article 7,Law No. 45/2009/QH12 xem bóng đá trực tiếp nhà cái, the National Assembly Standing Committee shall stipulate specific severance kết quả bóng đá trực tiếp rates for each category of natural resource in each period on the following principles:
+ Ensuring conformity with the list of groups and categories of natural resource and within the severance kết quả bóng đá trực tiếp rate bracket prescribed by the National Assembly:
+ Contributing to the state management of natural resources; protection, exploitation and rational, economical and effective use of natural resources:
+ Contributing to assuring state budget revenues and market stabilization.
