Những loại thu lịch trực tiếp bóng đá hôm nay nào thì áp dụng kỳ tính thuế thu lịch trực tiếp bóng đá hôm nay
Which types of trực tiếp bóng đá euro hôm nay are applicable for annual personal trực tiếp bóng đá euro hôm nay tax calculation in Vietnam?
Pursuant to Article 7 of theLaw on Personal trực tiếp bóng đá euro hôm nay Tax 2007, as amended by Clause 3, Article 1 of theAmended Law on Personal trực tiếp bóng đá euro hôm nay Tax 2012, specific regulations on the tax calculation period are as follows:
Tax Calculation Period
- The tax calculation period for resident individuals is stipulated as follows:
a) The annual tax calculation period applies to trực tiếp bóng đá euro hôm nay from business activities; trực tiếp bóng đá euro hôm nay from salaries and wages;
b) The tax calculation period on a per-incident basis applies to trực tiếp bóng đá euro hôm nay from capital investment; trực tiếp bóng đá euro hôm nay from capital transfer, except for trực tiếp bóng đá euro hôm nay from securities transfer; trực tiếp bóng đá euro hôm nay from real estate transfer; trực tiếp bóng đá euro hôm nay from winnings; trực tiếp bóng đá euro hôm nay from copyright; trực tiếp bóng đá euro hôm nay from franchising; trực tiếp bóng đá euro hôm nay from inheritance; trực tiếp bóng đá euro hôm nay from gifts;
c. The tax calculation period can be applied on a per-transaction basis or annually for trực tiếp bóng đá euro hôm nay from securities transfer.
- The tax calculation period for non-resident individuals is calculated based on each incidence of trực tiếp bóng đá euro hôm nay received, applicable to all taxable trực tiếp bóng đá euro hôm nay.
Hence, based on the aforementioned regulations, the types of trực tiếp bóng đá euro hôm nay subject to annual personal trực tiếp bóng đá euro hôm nay tax calculation include:
- trực tiếp bóng đá euro hôm nay from business activities
- trực tiếp bóng đá euro hôm nay from salaries and wages
- trực tiếp bóng đá euro hôm nay from securities transfer (which may be subject to either annual tax calculation or per-transaction tax calculation)
What trực tiếp bóng đá euro hôm nay is exempt from personal trực tiếp bóng đá euro hôm nay tax in Vietnam?(Image from internet)
What trực tiếp bóng đá euro hôm nay is exempt from personal trực tiếp bóng đá euro hôm nay tax in Vietnam?
According to Article 4 of theLaw on Personal trực tiếp bóng đá euro hôm nay Tax 2007, supplemented by Clause 3, Article 2 of theLaw Amending Various Tax Laws 2014and amended by Clause 2, Article 1 of theAmended Law on Personal trực tiếp bóng đá euro hôm nay Tax 2012, the following personal trực tiếp bóng đá euro hôm nay types are exempt from tax:
- trực tiếp bóng đá euro hôm nay from real estate transfer between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal and maternal grandparents and grandchildren; siblings.
- trực tiếp bóng đá euro hôm nay from the transfer of housing, rights to use homestead land, and assets attached to the homestead land of individuals who possess only one house or homestead land.
- trực tiếp bóng đá euro hôm nay from the value of land use rights allocated by the State.
- trực tiếp bóng đá euro hôm nay from inheritance and gifts in the form of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; paternal and maternal grandparents and grandchildren; siblings.
- trực tiếp bóng đá euro hôm nay from households and individuals directly engaged in agricultural production, forestry, salt-making, aquaculture, or fisheries that have not been processed into other products or which have only been preliminarily processed.
- trực tiếp bóng đá euro hôm nay from the exchange of agricultural land by households and individuals allocated land for production by the State.
- Interest trực tiếp bóng đá euro hôm nay from deposits at credit institutions, interests from life insurance contracts.
- trực tiếp bóng đá euro hôm nay from remittances.
- Night shift or overtime wages paid higher than day-shift wages, within the legal framework.
- Retirement pensions paid by the social insurance fund; monthly pensions paid by voluntary pension funds.
- trực tiếp bóng đá euro hôm nay from scholarships, including:
+ Scholarships from the state budget;
+ Scholarships from domestic and foreign organizations within their educational support programs.
- trực tiếp bóng đá euro hôm nay from compensation under life or non-life insurance contracts, compensation for occupational accidents, state compensation, and other types of legally stipulated compensation.
- trực tiếp bóng đá euro hôm nay received from charitable funds authorized or recognized by competent state agencies, operating for charitable purposes, humanitarian reasons, non-profit.
- trực tiếp bóng đá euro hôm nay from foreign aid due to charitable, humanitarian purposes under governmental or non-governmental forms approved by competent state agencies.
- trực tiếp bóng đá euro hôm nay from wages or salaries of Vietnamese seamen working for foreign shipping companies or Vietnamese shipping companies with international transport operations.
- trực tiếp bóng đá euro hôm nay for individuals as ship owners, individuals who have rights to use ships and individuals working on ships from activities providing goods and services directly serving offshore fishing and capture activities.
What is the current trực tiếp bóng đá euro hôm nay level requiring personal trực tiếp bóng đá euro hôm nay tax payment without dependants?
According to Clause 2, Article 2 ofCircular 111/2013/TT-BTC, as amended and supplemented by Clause 1, Article 11 ofCircular 92/2015/TT-BTC, specific regulations on taxable trực tiếp bóng đá euro hôm nay items are as follows:
Taxable trực tiếp bóng đá euro hôm nay Items
…
- trực tiếp bóng đá euro hôm nay from salaries and wages
trực tiếp bóng đá euro hôm nay from wages and salaries is trực tiếp bóng đá euro hôm nay received by employees from employers, including:
a) Salaries, wages and monetary equivalents or non-monetary forms of salaries and wages.
b) Allowances, subsidies, except for the following:
b.1) Monthly preferential subsidies and one-time allowances as per the law on individuals with credited services.
…
And as per Article 1 ofResolution 954/2020/UBTVQH14stipulating the family circumstance deduction level as follows:
Family Circumstance Deduction Level
Adjust the family circumstance reduction level defined in Clause 1, Article 19 of the Law on Personal trực tiếp bóng đá euro hôm nay Tax No. 04/2007/QH12, which has been amended and supplemented by several laws, including Law No. 26/2012/QH13 as follows:
- The deduction level for taxpayers is 11 million VND per month (132 million VND annually);
- The deduction level for each dependant is 4.4 million VND per month.
Therefore, based on the above regulations, individuals without dependants must pay personal trực tiếp bóng đá euro hôm nay tax when their total trực tiếp bóng đá euro hôm nay from salaries and wages exceeds 11 million VND per month.
