Tổng hợp lịch nghỉ Tết Âm lịch 2025 của các rạp chiếu phim trên cả nước? trực tiếp bóng đá việt nam hôm nay xuất phim phải chịu thuế suất thuế GTGT bao nhiêu?
What isthe 2025 Tet holiday schedule of cinemas in Vietnam?
Below is kết quả bóng đá trực tiếp summary of kết quả bóng đá trực tiếp 2025 Tet holiday schedule of cinemas across kết quả bóng đá trực tiếp country, including CGV, BHD, Lotte Cinema, Beta Cinema, and Galaxy Cinema, as officially announced on kết quả bóng đá trực tiếp websites of each cinema as follows:
| Cinema | Holiday Period | Date of Reopening | Note |
| CGV Cinema | No holiday | - On January 28 (29th Tet), CGV will operate until kết quả bóng đá trực tiếp last screening starting at 5 PM; - On January 29 (1st Tet): Opens from 9 AM; - From January 30 (2nd Tet) to February 2 (5th Tet): Opens from 8 AM. |
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| BHD Cinema | January 28 (29th Tet) | January 29 (1st Tet) | - On January 29 (1st Tet): Opens from 9 AM to 2 AM on January 30 (2nd Tet); - From January 30 (2nd Tet): Opens from 8:30 AM to 2 AM kết quả bóng đá trực tiếp following day. |
| Beta Cinema | From January 27 (28th Tet) to January 28 (29th Tet) | January 29 (1st Tet) | From January 29 (1st Tet): Opens from 11 AM |
| Galaxy Cinema | January 28 (29th Tet) | January 29 (1st Tet) | From January 29 (1st Tet) onwards: Opens from 8:30 AM |
| Lotte Cinema | No holiday | Operates continuously through New Year from 9 AM to midnight each day. |
Note: kết quả bóng đá trực tiếp 2025 Tet holiday schedule is for reference only and may vary depending on each cinema and location.
What is kết quả bóng đá trực tiếp 2025 Tet holiday schedule of cinemas in Vietnam? What is kết quả bóng đá trực tiếp VAT rate for film production in Vietnam? (Image from kết quả bóng đá trực tiếp Internet)
What is kết quả bóng đá trực tiếp VAT rate for film production in Vietnam?
Pursuant to Point n, Clause 2, Article 8 of kết quả bóng đá trực tiếpValue Added Tax Law 2008, supplemented by Clause 3, Article 1 of kết quả bóng đá trực tiếpAmended Value Added Tax Law 2013, kết quả bóng đá trực tiếp 5% tax rate is prescribed as follows:
Tax Rate
...
- kết quả bóng đá trực tiếp 5% tax rate applies to kết quả bóng đá trực tiếp following goods and services:
...
l) Medical equipment and instruments, medical cotton, bandages; preventive and therapeutic drugs; pharmaco-chemical products, medicinal herbs as raw materials for kết quả bóng đá trực tiếp production of preventive and therapeutic drugs;
m) Teaching and learning aids, including models, drawings, boards, chalk, rulers, compasses and specialized equipment and instruments for teaching, research, and scientific experiments;
n) Cultural, exhibition, physical training and sports activities; performing arts, film production; importation, distribution, and screening of films;
o) Children's toys; all kinds of books, except for those specified in Clause 15, Article 5 of this Law;
p) Scientific and technological services according to kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Law on Science and Technology.
q) Sale, lease, and lease-purchase of social housing as prescribed by kết quả bóng đá trực tiếp Housing Law.
Thus, according to kết quả bóng đá trực tiếp above regulation, kết quả bóng đá trực tiếp current VAT rate for film production services is 5%.
Which entities are not subject to VAT in Vietnam?
Pursuant to Article 5 of kết quả bóng đá trực tiếpValue Added Tax Law 2008, amended by Clause 1, Article 1 of kết quả bóng đá trực tiếpAmended Value Added Tax, Special Consumption Tax, and Tax Administration Law 2016, Clause 1, Article 1 of kết quả bóng đá trực tiếpAmended Value Added Tax Law 2013, and supplemented by Clause 1, Article 3 of kết quả bóng đá trực tiếpAmendment of Tax Laws 2014, entities exempted from VAT include:
- Agricultural products, livestock, aquaculture products that have not been processed into other products or have only been through ordinary preprocessing by organizations or individuals for sale and at importation stage.
Enterprises and cooperatives purchasing unprocessed agricultural, livestock, and aquaculture products for sale to other enterprises and cooperatives are not required to declare, calculate, or pay VAT, but can deduct input VAT.
- Products that are animal and plant breeds, including egg breeds, seed breeds, seed trees, seeds, semen, embryos, genetic materials.
- Irrigation services; plowing and tilling services; dredging of intra-field canals for agricultural production; agricultural product harvesting services.
- Fertilizers; specialized machinery and equipment for agricultural production; offshore fishing vessels; animal feed, poultry feed, and other livestock feed.
- Salt produced from seawater, natural mines, refined salt, and iodized salt with sodium chloride (NaCl) as kết quả bóng đá trực tiếp main component.
- Houses owned by kết quả bóng đá trực tiếp state sold to current tenants.
- Land use rights transfer.
- Life insurance, health insurance, student insurance, and other insurance services related to people; livestock insurance, crop insurance, and other agricultural insurance services; insurance for fishing vessels, gear, and necessary equipment directly serving aquaculture; reinsurance.
- kết quả bóng đá trực tiếp following financial, banking, and securities trading services:
+ Credit services, including loans; discount, rediscount of negotiable instruments and other valuable papers; guarantees; financial leasing; issuance of credit cards; domestic factoring; international factoring; other forms of credit as prescribed by law;
+ Lending services of taxpayers that are not credit institutions;
+ Securities trading, including brokerage; securities dealing; securities underwriting; investment advisory; securities deposit; fund management; securities portfolio management; market services provided by stock exchanges or securities trading centers; other securities trading activities as prescribed by kết quả bóng đá trực tiếp law on securities;
+ Capital transfer including transfer of a part or entire investment capital, including selling kết quả bóng đá trực tiếp enterprise to another for production, business, or transfer of securities; other forms of capital transfer as per law;
+ Debt sales;
+ Forex trading;
+ Derivative financial services, including interest rate swaps; forward contracts; futures contracts; options on forex; other derivative financial services as per regulations;
+ Sales of secured assets from bad debts by organizations with 100% charter capital owned by kết quả bóng đá trực tiếp Government of Vietnam to handle bad debts of credit institutions in Vietnam.
- Medical, veterinary services, including medical examination, treatment, disease prevention for humans and animals; services for kết quả bóng đá trực tiếp elderly and disabled.
- Public postal, telecommunications services and kết quả bóng đá trực tiếp Internet as part of kết quả bóng đá trực tiếp Government of Vietnam's program.
- Services for kết quả bóng đá trực tiếp maintenance of zoos, botanical gardens, parks, street greenery, public lighting; funeral services.
- kết quả bóng đá trực tiếp maintenance, repairing, construction projects funded by community contributions, humanitarian aids for cultural, artistic, public service projects, infrastructure works, and housing for social policy beneficiaries.
- Teaching and vocational training as prescribed by kết quả bóng đá trực tiếp law.
- Radio broadcasting, television broadcasting with funding from kết quả bóng đá trực tiếp state budget.
- Publishing, importing, and distributing newspapers, magazines, specialized newsletters, political books, textbooks, coursework, law-text books, scientific-technical books, books in minority languages, propaganda pictures, posters, including audio or video recordings, electronic data, currency and coins.
- Public passenger transportation by bus, tram.
- Machinery, equipment, spare parts, and materials of categories that cannot be domestically produced and need to be imported directly for scientific research and technological development; machinery, equipment, replacement parts, specialized transport vehicles, and materials not domestically produced that need to be imported for oil and gas exploration and development; aircraft, rigs, vessels that cannot be domestically produced needing to be imported to build fixed assets for enterprises or leased from abroad for production, business, leasing, sub-leasing.
- Weapons and armaments used for national defense and security.
- Imported goods in cases of humanitarian aid, non-refundable aid; gifts to kết quả bóng đá trực tiếp state, political organizations, socio-political organizations, socio-professional organizations, social organizations, socio-professional organizations, people's armed forces units; personal gifts within kết quả bóng đá trực tiếp limit set by kết quả bóng đá trực tiếp Government of Vietnam; goods used by foreign organizations or individuals eligible for diplomatic immunity; goods carried by people as per duty-free baggage allowance.
Goods and services sold to foreign organizations and individuals, international organizations for humanitarian aid, non-refundable aid to Vietnam.
- Goods transited, trans-shipped through Vietnamese territory; goods temporarily imported, re-exported; goods temporarily exported, re-imported; raw materials imported for production, processing of exported goods under production, processing contracts with foreign parties; goods and services sold between overseas and non-tariff zones and among non-tariff zones.
- Technology transfer as per kết quả bóng đá trực tiếpLuật vtv5 trực tiếp bóng đá hôm; transfer of intellectual property rights as per kết quả bóng đá trực tiếpLuật Sở hữu trí tuệ 2005 Số trực; computer software.
- Bar, ingots, or unwrought gold not yet transformed into fine art, jewelry, or other products.
- Exported products are resources and minerals extracted but not yet processed into other goods; exported products are goods processed from resources and minerals where kết quả bóng đá trực tiếp total value of kết quả bóng đá trực tiếp resources, minerals plus energy costs accounts for 51% or more of kết quả bóng đá trực tiếp product cost.
- Artificial products used to replace human body parts; crutches, wheelchairs, and other specialized tools for kết quả bóng đá trực tiếp disabled.
- Goods and services of businesses and individuals with annual revenue of up to one hundred million VND.
Business establishments of goods and services not subject to VAT as specified in Article 5 of kết quả bóng đá trực tiếpValue Added Tax Law 2008are not eligible for VAT credit or refund unless applying kết quả bóng đá trực tiếp 0% tax rate prescribed in Clause 1, Article 8 of kết quả bóng đá trực tiếpValue Added Tax Law 2008.
