Áp dụng thuế suất ưu đãi thuế trực tiếp bóng đá euro hôm nay doanh nghiệp 10% trong 15 năm đối với các trực tiếp
What incomes are subject tothe 10% preferential CIT rate within15 years in Vietnam?
Under Article 13 of trực tiếp bóng đá hôm nay euroLaw No. 14/2008/QH12amended and supplemented by Clause 7 Article 1 of trực tiếp bóng đá hôm nay euroLaw No. 32/2013/QH13 xem bóng đá trực tiếp nhà cái June 19, 2013supplemented by Clause 5 Article 1 of trực tiếp bóng đá hôm nay euroLaw No. 71/2014/QH13 dated November 26, trực tiếp bóng đá hôm nay euro 10% preferential CIT rate in some specific cases is as follows:
trực tiếp bóng đá hôm nay euro 10% preferential CIT rate within 15 years applies to:
- Income of enterprises from trực tiếp bóng đá hôm nay euro implementation of new investment projects in areas with especially difficult socio-economic conditions, economic zones, and high-tech zones;
- Income of enterprises from trực tiếp bóng đá hôm nay euro implementation of new investment projects, including:
+ Scientific research and technological development;
+ Application of high technology on trực tiếp bóng đá hôm nay euro list of prioritized technologies for development investment according to trực tiếp bóng đá hôm nay euroLuật trực tiếp bóng đá hôm nay; high-tech incubation, high-tech enterprise incubation; investment in high-risk ventures to develop high technologies on trực tiếp bóng đá hôm nay euro prioritized list as prescribed by trực tiếp bóng đá hôm nay euroLuật trực tiếp bóng đá hôm nay; investment in constructing and commercially operating high-tech incubation facilities, high-tech enterprise incubation; development of particularly important state infrastructure as prescribed by law; software product manufacturing; production of composite materials, lightweight building materials, rare materials; production of renewable energy, clean energy, energy from waste destruction; biotechnology development; environmental protection;
- Income of high-tech enterprises, agricultural enterprises applying high technologies according to trực tiếp bóng đá hôm nay euroLuật trực tiếp bóng đá hôm nay;
- Income of enterprises from implementing new investment projects in production sectors (excluding projects producing goods subject to special consumption tax, mineral exploitation projects) meeting one of trực tiếp bóng đá hôm nay euro following criteria:
+ trực tiếp bóng đá hôm nay euro project has an investment capital scale of at least six thousand billion dong, disbursed within three years from trực tiếp bóng đá hôm nay euro date of issuance of trực tiếp bóng đá hôm nay euro Investment Certificate, and total annual revenue reaches at least ten thousand billion dong at trực tiếp bóng đá hôm nay euro latest three years from trực tiếp bóng đá hôm nay euro year revenue is generated;
+ trực tiếp bóng đá hôm nay euro project has an investment capital scale of at least six thousand billion dong, disbursed within three years from trực tiếp bóng đá hôm nay euro issuance of trực tiếp bóng đá hôm nay euro Investment Certificate and employs over three thousand workers.
- Income of enterprises from implementing new investment projects producing products on trực tiếp bóng đá hôm nay euro List of supporting industrial products prioritized for development that meet one of trực tiếp bóng đá hôm nay euro following criteria:
+ Supporting industrial products for high technologies as stipulated by trực tiếp bóng đá hôm nay euroLuật trực tiếp bóng đá hôm nay;
+ Supporting industrial products for manufacturing products in trực tiếp bóng đá hôm nay euro following sectors: textiles - garments, leather - footwear, electronics - information technology, automobile production and assembly, mechanical manufacturing, which by January 1, 2015, have not been produced domestically or produced but must meet trực tiếp bóng đá hôm nay euro technical standards of trực tiếp bóng đá hôm nay euro European Union (EU) or equivalent.
- Income of enterprises from implementing investment projects in trực tiếp bóng đá hôm nay euro production sector, excluding projects producing goods subject to special consumption tax and mineral exploitation projects, with a minimum investment capital scale of twelve thousand billion dong, using technology appraised according to trực tiếp bóng đá hôm nay euroLuật trực tiếp bóng đá hôm nay, Luật khoa học lịch trực tiếp bóng đá, and disbursed within 5 years from trực tiếp bóng đá hôm nay euro date of investment approval according to trực tiếp bóng đá hôm nay euro investment law regulations.
What incomes are subject to trực tiếp bóng đá hôm nay euro 10% preferential CIT rate within 15 years in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
What incomes are subject to trực tiếp bóng đá hôm nay euro 10% preferential CIT rate in Vietnam?
According to Clause 2, Article 13 of trực tiếp bóng đá hôm nay euroLaw No. 14/2008/QH12amended and supplemented by Clause 7 Article 1 of trực tiếp bóng đá hôm nay euroLaw No. 32/2013/QH13 xem bóng đá trực tiếp nhà cái June 19, 2013amended by Clause 6 Article 1 of trực tiếp bóng đá hôm nay euroLaw No. 71/2014/QH13 dated November 26, trực tiếp bóng đá hôm nay euro 10% preferential CIT rate applies to trực tiếp bóng đá hôm nay euro following incomes:
- Income of enterprises from socialization activities in trực tiếp bóng đá hôm nay euro fields of education - training, vocational training, healthcare, culture, sports, and environment;
- Income of enterprises from implementing investment - business projects of social housing for sale, lease, or lease purchase to subjects stipulated in Article 53 of trực tiếp bóng đá hôm nay euroHousing Law 2023;
- Income of press agencies from print newspaper activities, including advertisements on printed newspapers according to trực tiếp bóng đá hôm nay euroLuật xoilac tv; income of publishing agencies from publishing activities according to trực tiếp bóng đá hôm nay euroLuật xuất xoilac tv;
- Income of enterprises from: planting, caring for, and protecting forests; cultivating and processing agricultural and aquatic products in areas with difficult socio-economic conditions; cultivating forest products in areas with difficult socio-economic conditions; producing, breeding, and propagating plant varieties and animal breeds; producing, exploiting, and refining salt, excluding trực tiếp bóng đá hôm nay euro salt production stipulated in Clause 1, Article 4 of trực tiếp bóng đá hôm nay euroLaw No. 14/2008/QH12; investment in post-harvest preservation of agricultural products, preservation of agricultural products, aquatic products, and food;
- Income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas without difficult socio-economic conditions or particularly difficult socio-economic conditions, excluding trực tiếp bóng đá hôm nay euro income of cooperatives stipulated in Clause 1, Article 4 of trực tiếp bóng đá hôm nay euroLaw No. 14/2008/QH12.
What incomes are exempt from CIT in Vietnam?
According to Article 4 of trực tiếp bóng đá hôm nay euroLaw No. 14/2008/QH12amended and supplemented by Clause 3 Article 1 of trực tiếp bóng đá hôm nay euroLaw No. 32/2013/QH13 xem bóng đá trực tiếp nhà cái June 19, 2013and Clause 2 Article 1 of trực tiếp bóng đá hôm nay euroLaw No. 71/2014/QH13 dated November 26, trực tiếp bóng đá hôm nay euro tax-exempt incomes include:
- Income from planting, breeding, and processing agricultural products, aquatic products, salt production of cooperatives; income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas with difficult socio-economic conditions or particularly difficult socio-economic conditions; income of enterprises from planting, breeding, and processing agricultural products, aquatic products in areas with particularly difficult socio-economic conditions; income from fishing activities.
- Income from providing direct technical services for agriculture.
- Income from implementing scientific research and technological development contracts, products in trực tiếp bóng đá hôm nay euro trial production period, products made from new technology for trực tiếp bóng đá hôm nay euro first time applied in Vietnam.
- Income from producing and trading goods and services of enterprises with at least 30% of trực tiếp bóng đá hôm nay euro average annual labor being disabled, rehabilitated persons, people infected with trực tiếp bóng đá hôm nay euro HIV/AIDS virus, with an annual average workforce of twenty or more people, excluding enterprises operating in trực tiếp bóng đá hôm nay euro financial sector and real estate business.
- Income from vocational training activities dedicated to ethnic minorities, disabled people, children in special difficult circumstances, and people involved in social evils.
- Income distributed from capital contribution, joint ventures, and associations with domestic enterprises after having paid CIT according to trực tiếp bóng đá hôm nay euroLaw No. 14/2008/QH12.
- Financial aid received for use in educational, scientific research, cultural, artistic, charitable, humanitarian, and other social activities in Vietnam.
- Income from transferring emission reduction certificates (CERs) of enterprises granted emission reduction certificates.
- Income from performing state-assigned tasks of trực tiếp bóng đá hôm nay euro Vietnam Development Bank in development investment credit, export credit activities; income from credit activities for trực tiếp bóng đá hôm nay euro poor and other policy subjects of trực tiếp bóng đá hôm nay euro Vietnam Bank for Social Policies; income of state financial funds and other state funds operating on a non-profit basis as prescribed by law; income of organizations with 100% state-owned charter capital established by trực tiếp bóng đá hôm nay euro Government of Vietnam to handle bad debts from Vietnamese credit institutions.
- Undistracted income of establishments engaged in socialization in education - training, healthcare, and other socialized fields used for reinvestment to develop such establishments according to specialized laws on education - training, healthcare, and other socialized fields; trực tiếp bóng đá hôm nay euro undistracted income forming non-divisible assets of cooperatives established and operating according to trực tiếp bóng đá hôm nay euroLuật trực tiếp bóng đá.
- Income from technology transfer on trực tiếp bóng đá hôm nay euro list of prioritized sectors for transfer to organizations and individuals in areas with particularly difficult socio-economic conditions.
