Cách vtv5 trực tiếp bóng đá hôm nay thuế GTGT bằng phương pháp vtv5 trực

What are VAT calculation methods in Vietnam?

According to trực tiếp bóng đá hôm nay provisions of trực tiếp bóng đá hôm nayLuật Thuế giá trị đá bóng trựcand current documents, VAT is currently calculated using 02 methods:

- Credit method

- Method of calculation of tax based directly on added value.

In principle, trực tiếp bóng đá hôm nay general formula for calculating VAT is as follows:

VAT = Taxable Price x VAT Rate

However, to be suitable for each entity subject to VAT, trực tiếp bóng đá hôm nay calculation of VAT will differ when applying trực tiếp bóng đá hôm nay 02 VAT calculation methods.

What are VAT calculation methods in Vietnam?(Image from Internet)

How to calculate VAT using trực tiếp bóng đá hôm nay method of calculation of tax based directly on added value in Vietnam?

Based on Article 11 of trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008(amended and supplemented by Clause 5, Article 1 of trực tiếp bóng đá hôm nayAmended Law on Value Added Tax 2013), trực tiếp bóng đá hôm nay regulation on calculating VAT using trực tiếp bóng đá hôm nay method of calculation of tax based directly on added value is as follows:

- trực tiếp bóng đá hôm nay VAT payable under trực tiếp bóng đá hôm nay method of calculation of tax based directly on added value is equal to trực tiếp bóng đá hôm nay added value multiplied by trực tiếp bóng đá hôm nay VAT rate applicable to trực tiếp bóng đá hôm nay buying, selling, processing of gold, silver, and precious stones.

- trực tiếp bóng đá hôm nay added value of gold, silver, and precious stones is determined by trực tiếp bóng đá hôm nay payment price of sold gold, silver, and precious stones minus trực tiếp bóng đá hôm nay payment price of purchased gold, silver, and precious stones.

(1) trực tiếp bóng đá hôm nay VAT payable by trực tiếp bóng đá hôm nay method of calculation of tax based directly on added value is equal to trực tiếp bóng đá hôm nay percentage rate multiplied by trực tiếp bóng đá hôm nay revenue applicable to:

- Enterprises, cooperatives with annual revenue below trực tiếp bóng đá hôm nay one billion VND threshold, except for cases of voluntary registration for trực tiếp bóng đá hôm nay credit method as stated in Clause 2, Article 10 of trực tiếp bóng đá hôm nay Law on Value Added Tax 2008.

- Households, individual businesses.

- Foreign organizations and individuals doing business without a permanent establishment in Vietnam but generating revenue in Vietnam that have not fully implemented accounting, invoice, and document policies, except for foreign organizations and individuals providing goods and services for oil and gas exploration, development, and exploitation activities, paying tax by trực tiếp bóng đá hôm nay credit method deducted and filed by trực tiếp bóng đá hôm nay Vietnamese side.

- Other economic organizations, except for cases registering to pay tax by trực tiếp bóng đá hôm nay credit method as stated in Clause 2, Article 10 of trực tiếp bóng đá hôm nay Law on Value Added Tax 2008.

(2) trực tiếp bóng đá hôm nay percentage rate for VAT calculation is specified as follows:

- Distribution, supply of goods: 1%.

- Services, construction without materials: 5%.

- Manufacturing, transportation, services with goods, construction including materials: 3%.

- Other business activities: 2%.

How to calculate value-added tax by trực tiếp bóng đá hôm nay credit method in Vietnam?

Pursuant to Article 10 of trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008(amended by Clause 4, Article 1 of trực tiếp bóng đá hôm nayAmended Law on Value Added Tax 2013), trực tiếp bóng đá hôm nay regulation is as follows:

credit method

1. trực tiếp bóng đá hôm nay credit method for value-added tax is specified as follows:

a) trực tiếp bóng đá hôm nay value-added tax payable by trực tiếp bóng đá hôm nay credit method is equal to output VAT minus deductible input VAT;

b) trực tiếp bóng đá hôm nay output VAT equals trực tiếp bóng đá hôm nay total value-added tax of goods and services sold as recorded on trực tiếp bóng đá hôm nay VAT invoice.

trực tiếp bóng đá hôm nay value-added tax of goods and services sold recorded on trực tiếp bóng đá hôm nay VAT invoice equals trực tiếp bóng đá hôm nay taxable price of taxable goods and services sold multiplied by trực tiếp bóng đá hôm nay VAT rate of those goods and services.

In case of using documents with trực tiếp bóng đá hôm nay payment price that already includes VAT, trực tiếp bóng đá hôm nay output VAT is determined by trực tiếp bóng đá hôm nay payment price minus trực tiếp bóng đá hôm nay taxable value added price determined according to point k, Clause 1, Article 7 of this Law;

c) trực tiếp bóng đá hôm nay deductible input VAT equals trực tiếp bóng đá hôm nay total value-added tax recorded on trực tiếp bóng đá hôm nay VAT invoice for purchased goods and services, documents for VAT payment on imported goods, and meets trực tiếp bóng đá hôm nay conditions specified in Article 12 of this Law.

2. trực tiếp bóng đá hôm nay credit method applies to business establishments that fully implement accounting, invoice, and document policies in accordance with trực tiếp bóng đá hôm nay laws on accounting, invoices, and documents including:

a) Business establishments with annual revenue from sales of goods and provision of services from one billion VND or more, except for households and individual businesses;

b) Business establishments voluntarily registered to apply trực tiếp bóng đá hôm nay credit method, except for households and individual businesses.

3. trực tiếp bóng đá hôm nay Government of Vietnam will provide detailed regulations for this Article.

trực tiếp bóng đá hôm nay credit method for value-added tax is as follows:

- trực tiếp bóng đá hôm nay VAT payable by trực tiếp bóng đá hôm nay credit method is equal to output VAT minus deductible input VAT;

- trực tiếp bóng đá hôm nay output VAT equals trực tiếp bóng đá hôm nay total value-added tax of goods and services sold as recorded on trực tiếp bóng đá hôm nay VAT invoice.

trực tiếp bóng đá hôm nay value-added tax of goods and services sold recorded on trực tiếp bóng đá hôm nay VAT invoice equals trực tiếp bóng đá hôm nay taxable price of taxable goods and services sold multiplied by trực tiếp bóng đá hôm nay VAT rate of those goods and services.

In cases where documents record trực tiếp bóng đá hôm nay payment price as including VAT, trực tiếp bóng đá hôm nay output VAT is determined by trực tiếp bóng đá hôm nay payment price minus trực tiếp bóng đá hôm nay taxable value added price determined according to trực tiếp bóng đá hôm nay provision at point k, Clause 1, Article 7 of trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008;

- trực tiếp bóng đá hôm nay deductible input VAT equals trực tiếp bóng đá hôm nay total value-added tax recorded on trực tiếp bóng đá hôm nay VAT invoice for purchased goods and services, documents for VAT payment on imported goods, and meets trực tiếp bóng đá hôm nay conditions specified in Article 12 of trực tiếp bóng đá hôm nayLaw on Value Added Tax 2008.

Note:trực tiếp bóng đá hôm nay credit method applies to businesses fully complying with accounting, invoice, and document policies as stipulated by laws on accounting, invoices, and documents, including:

- Business establishments with annual revenue from sales of goods and trực tiếp bóng đá hôm nay provision of services from one billion VND or more, except for households and individual businesses;

- Business establishments voluntarily registered to apply trực tiếp bóng đá hôm nay credit method, except for households and individual businesses.