Ở Việt Nam có những loại thuế trực thu nào? Các khoản trực tiếp bóng đá euro hôm nay nào được miễn thuế trực thu đối với loại

What are the types of direct taxes in Vietnam?

Pursuant to Article 2 of the2007 Personal đá bóng trực tiếp Law, the taxpaying subjects are stipulated as follows:

Taxpaying Subjects

1. The subjects liable to personal đá bóng trực tiếp are resident individuals earning taxable income as stipulated in Article 3 of this Law arising both within and outside the territory of Vietnam, and non-resident individuals earning taxable income as stipulated in Article 3 of this Law arising within the territory of Vietnam.

2. A resident individual is a person who meets one of the following conditions:

a) Being present in Vietnam for 183 days or more calculated in a calendar year or a consecutive 12-month period from the first day of presence in Vietnam;

b) Having a permanent residence in Vietnam, including a registered place of permanent residence or a rented house to live in Vietnam according to a lease contract with a term.

3. A non-resident individual is a person who does not meet the conditions stipulated in Clause 2 of this Article.

In Article 2 of the2008 Corporate đá bóng trực tiếp Law, amended and supplemented by Clause 1 Article 1 of the2013 Amended Corporate đá bóng trực tiếp Law, the entities liable to tax are regulated as follows:

Taxpayers

1. Corporate đá bóng trực tiếp taxpayers are organizations conducting production and trading of goods and services earning taxable đá bóng trực tiếp as stipulated by this Law (hereinafter referred to as enterprises), including:

a) Enterprises established under Vietnamese law;

b) Enterprises established under foreign law (hereinafter referred to as foreign enterprises) with permanent establishments or non-permanent establishments in Vietnam;

c) Organizations established under the Cooperative Law;

d) Public service units established under Vietnamese law;

đ) Other organizations conducting production and business activities generating đá bóng trực tiếp.

2. Enterprises having taxable income as stipulated in Article 3 of this Law must pay corporate đá bóng trực tiếp as follows:

a) Enterprises established under Vietnamese law pay tax on taxable đá bóng trực tiếp generated in Vietnam and taxable đá bóng trực tiếp generated outside Vietnam;

...

Thus, the types of direct taxes in Vietnam include personal đá bóng trực tiếp, corporate đá bóng trực tiếp,...

What are the types of direct taxes in Vietnam? Which incomes are exempt from direct taxes like personal đá bóng trực tiếp? (Image from the Internet)

Which incomes are exempt from direct taxes such as personal đá bóng trực tiếp in Vietnam?

According to Article 4 of the2007 Personal đá bóng trực tiếp Law(supplemented by Clause 3 Article 2 of the2014 Law amending a number of tax laws; amended by Clause 2 Article 1 of the2012 Amended Personal đá bóng trực tiếp Law), the following incomes are exempt from direct taxes, specifically personal đá bóng trực tiếp:

- đá bóng trực tiếp from real estate transfers between husband and wife; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- đá bóng trực tiếp from transferring residential houses, homestead land use rights, and assets attached to such land of individuals in cases where individuals have only one residential house, homestead land.

- đá bóng trực tiếp from land use rights of individuals assigned land by the State.

- đá bóng trực tiếp from inheritance and gifts in terms of real estate between husband and wife; biological parents and biological children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal grandparents and grandchildren; maternal grandparents and grandchildren; siblings.

- đá bóng trực tiếp of households and individuals directly engaged in agricultural production, forestry, salt production, aquaculture, not yet processed into other products or only preliminary processed.

- đá bóng trực tiếp from converting agricultural land assigned by the State for production.

- đá bóng trực tiếp from interest on deposits in credit institutions, interest from life insurance contracts.

- đá bóng trực tiếp from remittances.

- The part of salary for night work, overtime work paid higher than daytime work salary, work done in working hours according to legal regulations.

- Retirement pension paid by the Social Insurance Fund; retirement pension paid monthly by the voluntary pension fund.

- đá bóng trực tiếp from scholarships, including:

+ Scholarships received from the state budget;

+ Scholarships received from domestic and foreign organizations under their support programs for education.

- đá bóng trực tiếp from insurance compensation, non-life insurance compensation, labor accident compensation, state compensation, and other compensations as prescribed by law.

- đá bóng trực tiếp received from charitable funds authorized by competent state agencies to be established or recognized, operating for charity and humanitarian purposes, not for profit.

- đá bóng trực tiếp received from foreign aid for charitable, humanitarian purposes in the form of government and non-government approved by competent state agencies.

- đá bóng trực tiếp from salaries and wages of Vietnamese seamen working for foreign shipping lines or Vietnamese shipping lines in international transportation.

- đá bóng trực tiếp of individuals who are ship owners, individuals who have the right to use ships, and individuals working on ships from activities directly supplying goods and services supporting offshore fishing.

What is tax?

According to Article 3 of the2019 Tax Administration Law, tax is defined as follows:

Terminology Explanation

1. Tax is a mandatory payment to the state budget by organizations, households, business households, and individuals in accordance with tax laws.

2. Other amounts collected to the state budget managed by tax authorities include:

a) Fees and charges as prescribed by the Law on Fees and Charges;

b) Land use money paid to the state budget;

c) Money for leasing land, water surfaces;

d) Money for granting mineral exploitation rights;

đ) Money for granting water resource exploitation rights;

e) Money paid to the state budget from selling assets on land, transferring land use rights according to the Law on Management and Use of Public Assets;

g) Money collected from administrative violation penalties as prescribed by the law on administrative violation penalties in the field of taxation and customs;

h) Late payment money and other collections as prescribed by law.

3. Other amounts collected to the state budget not managed by tax authorities include:

a) Money for using the sea area for dumping as prescribed by the law on marine and island resources and environment;

b) Money for protecting and developing rice cultivation land as prescribed by the land law;

c) Money collected from administrative violation penalties as prescribed by the law on administrative violation penalties, excluding taxation and customs fields;

Thus, Tax is a mandatory payment to the state budget by organizations, households, business households, and individuals in accordance with tax laws.