What are lịch trực tiếp bóng đá hôm nay solutions for excise tax policy reform according to lịch trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam?

What are lịch trực tiếp bóng đá hôm nay solutions for excise tax policy reform according to lịch trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam?

According to Point b Clause 1 Section 3 Article 1 ofDecision 508/QD-TTg 2022, lịch trực tiếp bóng đá hôm nay solutions for excise tax policy reform according to lịch trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam are as follows:

Review and study any amendments and supplements to taxable items or objects to regulate consumption according to lịch trực tiếp bóng đá hôm nay shift in social consumption trends and lịch trực tiếp bóng đá hôm nay guidelines of lịch trực tiếp bóng đá hôm nay Party and lịch trực tiếp bóng đá hôm nay State on protection of public health and environment;

Develop a roadmap for increase in taxes on tobacco, beer and alcohol products to limit production and consumption thereof and fulfill international commitments;

Review any adjustment in rates of lịch trực tiếp bóng đá hôm nay excise tax on a number of items to suit socio-economic condition in lịch trực tiếp bóng đá hôm nay 2021 - 2030 period;

Study lịch trực tiếp bóng đá hôm nay application of a combination of proportional tax rate and absolute tax rate to a number of goods and services subject to lịch trực tiếp bóng đá hôm nay excise tax;

What are lịch trực tiếp bóng đá hôm nay solutions for excise tax policy reform according to lịch trực tiếp bóng đá hôm nay tax reform strategy until 2030 in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

What are theobjectssubject to excise tax in 2024 in Vietnam?

Under Article 2 of lịch trực tiếp bóng đá hôm nayLaw No. 27/2008/QH12 xemand Article 2 ofDecree No. 108/2015/ND-CP, lịch trực tiếp bóng đá hôm nay objects subject to excise tax include:

(1) Goods subject to excise tax:

- Cigarettes, cigars, and other tobacco products used for smoking, inhaling, chewing, sniffing, or sucking;

- Alcohol;

- Beer;

- Passenger cars with fewer than 24 seats, including those designed for both passenger and cargo transport with two or more rows of seats, with a fixed partition between lịch trực tiếp bóng đá hôm nay passenger and cargo compartments;

- Motorbikes with engine capacity above 125cm³, including two-wheeled and three-wheeled bikes;

- Aircraft and yachts (used for civil purposes);

- Various types of gasoline;

- Air conditioners with a capacity of 90,000 BTU or less;

- Playing cards;

- Joss paper and votive objects (excluding children’s toys and educational equipment).

Note: Goods subject to excise tax must be complete products and not include components for assembling such goods.

(2) Services subject to excise tax:

- Nightclub businesses;

- Massage, karaoke businesses;

- Casino businesses; prize-winning electronic games, including jackpot machines, slot machines, and similar types of machines;

- Betting businesses (including sports betting, entertainment betting, and other forms of betting as prescribed by law);

- Golf businesses, including selling membership cards and golf playing tickets;

- Lottery businesses.

What imported goods are subject toexcise tax exemption in Vietnam?

According to Clause 2 Article 3 ofCircular 195/2015/TT-BTC, lịch trực tiếp bóng đá hôm nay following imported goods are exempt from excise tax:

- Humanitarian aid, grant aid, gifts, including:

+ Humanitarian aid and grant aid, including imported goods funded by grant aid approved by a competent authority; humanitarian aid and emergency assistance for recovery from wars, natural disasters, epidemics.

+ Gifts of overseas entities for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, lịch trực tiếp bóng đá hôm nay people’s armed forces.

+ Gifts for Vietnamese individuals within lịch trực tiếp bóng đá hôm nay allowance imposed by law.

- Goods transited through Vietnam, including:

+ Goods transported from lịch trực tiếp bóng đá hôm nay exporting country to lịch trực tiếp bóng đá hôm nay importing country through Vietnam’s checkpoint without following procedures for import into Vietnam and procedures for export from Vietnam.

+ Goods transported from lịch trực tiếp bóng đá hôm nay exporting country to lịch trực tiếp bóng đá hôm nay importing country through Vietnam’s checkpoint and moved to a bonded warehouse without following procedures for import into Vietnam and procedures for export from Vietnam.

+ Goods transited through Vietnam’s border checkpoint or border under an International Agreement between Vietnam and another country or between lịch trực tiếp bóng đá hôm nay agencies and representatives authorized by Vietnam’s government and lịch trực tiếp bóng đá hôm nay other country’s government.

+ Goods transported from lịch trực tiếp bóng đá hôm nay exporting country to lịch trực tiếp bóng đá hôm nay importing country passing through Vietnam’s checkpoint.

- If temporarily imported goods are re-exported within lịch trực tiếp bóng đá hôm nay period over which import duties are exempt according to regulations of law on export and import duties, SET on lịch trực tiếp bóng đá hôm nay re-exported goods shall not be paid.

If temporarily exported goods are re-imported within lịch trực tiếp bóng đá hôm nay period over which export duties are exempt according to regulations of law on export and import duties, SET on lịch trực tiếp bóng đá hôm nay re-imported goods shall not be paid.

- Goods temporarily imported to attend a fair or exhibition and re-exported within lịch trực tiếp bóng đá hôm nay period over which import duties are exempt. If such goods are not re-exported after lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay fair or exhibition, SET shall be paid. If lịch trực tiếp bóng đá hôm nay tax authority finds that a taxpayer fails to declare such amount of SET, such tax payer shall incur penalties in addition to paying lịch trực tiếp bóng đá hôm nay tax arrears.

- Personal belongings of foreign entities given diplomatic immunity according to regulations of law on diplomatic immunity.

- Hand luggage within lịch trực tiếp bóng đá hôm nay tax-free allowance of Vietnamese people and foreigners when passing through a Vietnam’s checkpoint.

- Imported goods for sale at tax-free shops as prescribed by law.