Cải cách chính sách thuế giá trị xoilac tv trực tiếp bóng đá hôm nay tăng theo chiến lược cải cách hệ thống thuế đến năm 2030 thực hiện dựa trên giải pháp

What are xem bóng đá trực tiếp vtv2 solutions for VAT policy reform according to xem bóng đá trực tiếp vtv2 tax reform strategy until 2030 in Vietnam?

According to Point a, Clause 1, Section 3, Article 1 ofDecision 508/QD-TTg of 2022, xem bóng đá trực tiếp vtv2 solutions for implementing xem bóng đá trực tiếp vtv2 strategy for reforming value-added tax policy according to xem bóng đá trực tiếp vtv2 tax reform strategy until 2030 are as follows:

- Broaden tax base by reducing categories of goods and services not subject to value added tax and categories of goods and services subject to xem bóng đá trực tiếp vtv2 5% VAT rate;

- strive for xem bóng đá trực tiếp vtv2 only one tax rate to be applied basically; study xem bóng đá trực tiếp vtv2 roadmap for increase in value added tax rate;

- review xem bóng đá trực tiếp vtv2 thresholds of sales subject to VAT calculated according to xem bóng đá trực tiếp vtv2 tax credit method and adjust them to reality;

- study xem bóng đá trực tiếp vtv2 single method of taxation according to xem bóng đá trực tiếp vtv2 percentage of sales and apply it to taxpayers whose sales are below xem bóng đá trực tiếp vtv2 threshold or are not eligible to apply xem bóng đá trực tiếp vtv2 tax credit method;

- perfect regulations related to value-added tax on exported goods and services, and ensuring that they reflect matters of substance and conform to international practices.

- Study any necessary amendments and supplements to regulations on VAT deduction and refund with a view to ensuring simplicity, transparency and consistency with other regulatory provisions;

What are xem bóng đá trực tiếp vtv2 solutions for VAT policy reform according to xem bóng đá trực tiếp vtv2 tax reform strategy until 2030 in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)

Currently, what are xem bóng đá trực tiếp vtv2 objectssubject to VAT in Vietnam?

According to Article 3 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2008:

Taxable objects

Goods and services used for production, trading or consumption in Vietnam are subject to value-added tax, except those specified in Article 5 of this Law.

Thus, goods and services used for production, trading, or consumption in Vietnam (including goods and services purchased from organizations and individuals abroad) are subject to value-added tax, except for:

1. Cultivation and husbandry products, and reared and fished aquatic products which have not yet been processed into other products or have been just preliminarily processed and sold by producing and fishing organizations and individuals, and products at xem bóng đá trực tiếp vtv2 stage of importation.

2. Products which are animal breeds and plant varieties, including breeding eggs, breeding animals, seedlings, seeds, sperms, embryos and genetic materials.

3. Irrigation and drainage; soil ploughing and harrowing; dredging of intra-field canals and ditches for agricultural production; services of harvesting farm produce.

4. Salt products made of seawater, natural rock salt, refined salt and iodized salt.

5. State-owned residential houses sold by xem bóng đá trực tiếp vtv2 State to current tenants.

6. Transfer of land use rights;

7. Life insurance, student insurance, insurance on domestic animals, insurance on plants and reinsurance.

8. Credit provision services; securities trading; capital transfer; derivative financial services, including interest-rate swap contracts, forward contracts, futures contracts, call or put options, foreign currency sales, and other derivative financial services as prescribed by law.

9. Healthcare and animal health services, including medical examination and treatment and preventive services for humans and domestic animals.

10. Public post and telecommunications and universal Internet services under xem bóng đá trực tiếp vtv2 Governments programs.

11. Public services on sanitation and water drainage in streets and residential areas; maintenance of zoos, flower gardens, parks, street greeneries and public lighting; funeral services;

12. Renovation, repair and construction of cultural, artistic, public service and infrastructure works and residential houses for social policy beneficiaries, which are funded with peoples contributions or humanitarian aid.

13. Teaching and vocational training as provided for by law.

14. State budget-funded radio and television broadcasting.

15. Publication, import and distribution of newspapers, journals, specialized bulletins, political books, textbooks, teaching materials, law books, scientific-technical books, books printed in ethnic minority languages as well as propaganda postcards, pictures and posters, including those in xem bóng đá trực tiếp vtv2 form of audio or visual tapes or discs or electronic data; money printing.

16. Mass transit by bus and tramcar.

17. Machinery, equipment and supplies which cannot be manufactured at home and need to be imported for direct use in scientific research and technological development activities; machinery, equipment, spare parts, special-purpose means of transport and supplies which cannot be manufactured at home and need to be imported for prospecting, exploring and developing oil and gas fields; aircraft, drilling platforms and ships which cannot be manufactured at home and need to be imported for xem bóng đá trực tiếp vtv2 formation of enterprises fixed assets or which are hired from foreign parties for production and business activities or for lease.

18. Special-purpose weapons and military equipment for security and defense purposes.

19. Goods imported as humanitarian aid or non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations or peoples armed forces units; donations or gifts for Vietnam-based individuals within xem bóng đá trực tiếp vtv2 Government-prescribed quotas; belongings of foreign organizations and individuals within diplomatic immunity quotas; and personal effects within duty-free luggage quotas.

Goods and services sold to foreign organizations or individuals or international organizations for use as humanitarian aid, and non-refundable aid to Vietnam.

20. Goods transferred out of border gate or transited via xem bóng đá trực tiếp vtv2 Vietnamese territory; goods temporarily imported for re-export; goods temporarily exported for re-import; raw materials imported for xem bóng đá trực tiếp vtv2 production or processing of goods for export under contracts signed with foreign parties; goods and services traded between foreign countries and non-tariff areas and between non-tariff areas.

21. Technology transfer under xem bóng đá trực tiếp vtv2 Law on Technology Transfer; transfer of intellectual property rights under xem bóng đá trực tiếp vtv2 Law on Intellectual Property; computer software.

22. Gold imported in xem bóng đá trực tiếp vtv2 form of bars or ingots which have not yet been processed into fine-art articles, jewelries or other products.

23. Exported products which are unprocessed mined resources or minerals as prescribed by xem bóng đá trực tiếp vtv2 Government.

24. Artificial products used for xem bóng đá trực tiếp vtv2 substitution of diseased peoples organs; crutches, wheelchairs and other tools used exclusively for xem bóng đá trực tiếp vtv2 disabled.

25. Goods and services of business individuals who have a monthly income lower than xem bóng đá trực tiếp vtv2 common minimum salary level applicable to domestic organizations and enterprises.

Establishments trading in non-taxable goods or services specified in Article 5 oftheLaw on Value-Added Tax 2008are not entitled to input value-added tax credit or refund, except xem bóng đá trực tiếp vtv2 cases subject to xem bóng đá trực tiếp vtv2 tax rate of 0% specified in Clause 1, Article 8 of xem bóng đá trực tiếp vtv2Law on Value-Added Tax 2008.

What are thecases where VATdeclarationand paymentare not required in Vietnam?

According to Clause 3, Article 2 ofDecree 209/2013/ND-CP, xem bóng đá trực tiếp vtv2 cases where VAT declaration and payment are not required in Vietnam include:

- Organizations and individuals receive amounts involving compensation, awards, subsidies, money for transfer of emission right and other financial revenues.

- Vietnam-based production and business organizations and individuals that purchase services from foreign organizations without permanent establishments in Vietnam or overseas individuals not residing in Vietnam including xem bóng đá trực tiếp vtv2 following cases: repair of means of transport, machinery or equipment (including supplies and spare parts); advertisement and marketing; investment and trade promotion; goods sale and service provision brokerage: or training; or share with foreign partners charges for international post or telecommunications services provided outside Vietnam.

- xem bóng đá trực tiếp vtv2 non-business organizations and individuals are not value- added tax payer upon selling assets.

- Organizations and individuals that transfer investment projects for production of and trading in goods or services subject to value-added tax to enterprises or cooperatives.

- Cultivation, husbandry and aquatic products which have not yet been processed into other products or have been just preliminarily processed and sold to enterprises or cooperatives, except for case defined at Clause 1 Article 5 oftheLaw on Value-Added Tax 2008.