What is trực tiếp bóng đá hôm nay current severance tax code in Vietnam?
What is trực tiếp bóng đá hôm nay current severance taxcode in Vietnam?
According to point b, clause 1, Article 4 ofCircular 324/2016/TT-BTC, trực tiếp bóng đá hôm nay sub-entry (also known as economic content code - ECC) is a detailed classification of trực tiếp bóng đá hôm nay Entry, used to classify trực tiếp bóng đá hôm nay detailed revenue and expenditure of trực tiếp bóng đá hôm nay state budget according to trực tiếp bóng đá hôm nay management objects in each Entry.
Based on Appendix 3 of trực tiếp bóng đá hôm nay List, sub-entry issued together withCircular 324/2016/TT-BTC, trực tiếp bóng đá hôm nay severance tax entry for 2024 is regulated as follows:
| Entry Code | Sub-entry Code | Name | |
| Entry | 1550 | Severance tax | |
| Sub-entry | 1551 | Oil, condensate (excluding severance tax collected under agreements, contracts) | |
| 1552 | Hydropower water | ||
| 1553 | Metal minerals | ||
| 1555 | Non-metal minerals | ||
| 1556 | Aquatic, marine products | ||
| 1557 | Products from natural forests | ||
| 1558 | Other natural water sources | ||
| 1561 | Natural bird's nest | ||
| 1562 | Natural gas (excluding severance tax collected under agreements, contracts) | ||
| 1563 | Coal gas (excluding severance tax collected under agreements, contracts) | ||
| 1599 | Other mineral resources |
trực tiếp bóng đá hôm nay severance tax code is 1550.
What is trực tiếp bóng đá hôm nay current severance tax code in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
What is trực tiếp bóng đá hôm nay basis for calculating severance tax in Vietnam?
Based on Article 4 ofCircular 152/2015/TT-BTC, trực tiếp bóng đá hôm nay regulation is as follows:
Basis for tax calculation
1. trực tiếp bóng đá hôm nay basis for calculating severance tax is trực tiếp bóng đá hôm nay taxable resource output, taxable resource price, and severance tax rate.
2. Determining trực tiếp bóng đá hôm nay severance tax payable in trực tiếp bóng đá hôm nay period
severance tax payable in trực tiếp bóng đá hôm nay period = Taxable resource output x Taxable unit price of resources x severance tax rate
In cases where trực tiếp bóng đá hôm nay state agency determines trực tiếp bóng đá hôm nay severance tax payable per unit of resources exploited, trực tiếp bóng đá hôm nay severance tax payable is determined as follows:
severance tax payable in trực tiếp bóng đá hôm nay period = Taxable resource output x Determined severance tax per unit of resources extracted
trực tiếp bóng đá hôm nay determination of severance tax is based on trực tiếp bóng đá hôm nay tax authority's database, in accordance with trực tiếp bóng đá hôm nay tax determination regulations under trực tiếp bóng đá hôm nay tax management laws.
Therefore, trực tiếp bóng đá hôm nay basis for calculating severance tax includes trực tiếp bóng đá hôm nay taxable resource output, taxable resource price, and severance tax rate.
What is trực tiếp bóng đá hôm nay current severance tax rate in Vietnam?
According to Article 7 of trực tiếp bóng đá hôm naySeverance tax Law 2009, trực tiếp bóng đá hôm nay severance tax rates are regulated as follows:
- severance tax rate framework is prescribed as follows:
| No. | Group, type of resources | Tax rate (%) |
|---|---|---|
| I | Metal minerals | |
| 1 | Iron, manganese | 7 - 20 |
| 2 | Titanium | 7 - 20 |
| 3 | Gold | 9 - 25 |
| 4 | Rare earths | 12 - 25 |
| 5 | Platinum, silver, tin | 7 - 25 |
| 6 | Tungsten, antimony | 7 - 25 |
| 7 | Lead, zinc, aluminum, bauxite, copper, nickel | 7 - 25 |
| 8 | Cobalt, molybdenum, mercury, magnesium, vanadium | 7 - 25 |
| 9 | Other metal minerals | 5 - 25 |
| II | Non-metal minerals | |
| 1 | Soil for leveling, construction | 3 - 10 |
| 2 | Stone (excluding stone for lime and cement production); gravel; sand (excluding sand for glass) | 5 - 15 |
| 3 | Soil for bricks | 5 - 15 |
| 4 | Granite, fire clay | 7 - 20 |
| 5 | Dolomite, quartzite | 7 - 20 |
| 6 | Kaolin, mica, technical quartz, sand for glass | 7 - 15 |
| 7 | Pyrite, phosphorite, stone for lime and cement production | 5 - 15 |
| 8 | Apatite, serpentine | 3 - 10 |
| 9 | Anthracite coal (underground mining) | 4 - 20 |
| 10 | Anthracite coal (surface mining) | 6 - 20 |
| 11 | Brown coal, fat coal | 6 - 20 |
| 12 | Other coal types | 4 - 20 |
| 13 | Diamond, ruby, sapphire | 16 - 30 |
| 14 | Emerald, alexandrite, black opal | 16 - 30 |
| 15 | Adite, rhodolite, pyrope, beryl, spinel, topaz | 12 - 25 |
| 16 | Amethyst, green, yellow, orange quartz; cryolite; white, red fire opal; feldspar; turquoise; nephrite | 12 - 25 |
| 17 | Other non-metal minerals | 4 - 25 |
| III | Crude oil | 6 - 40 |
| IV | Natural gas, coal gas | 1 - 30 |
| V | Products from natural forests | |
| 1 | Group I wood | 25 - 35 |
| 2 | Group II wood | 20 - 30 |
| 3 | Group III, IV wood | 15 - 20 |
| 4 | Group V, VI, VII, VIII and other types of wood | 10 - 15 |
| 5 | Branches, tops, roots | 10 - 20 |
| 6 | Firewood | 1 - 5 |
| 7 | Bamboo, rattan, nứa, mai, giang, vầu, lồ ô | 10 - 15 |
| 8 | Agarwood, ky nam | 25 - 30 |
| 9 | Star anise, cinnamon, cardamom | 10 - 15 |
| 10 | Other products from natural forests | 5 - 15 |
| VI | Natural marine products | |
| 1 | Pearls, abalone, sea cucumber | 6 - 10 |
| 2 | Other natural marine products | 1 - 5 |
| VII | Natural water | |
| 1 | Natural mineral water, natural hot water, filtered natural water in bottles, cans | 8 - 10 |
| 2 | Natural water for hydroelectric production | 2 - 5 |
| 3 | Natural water for production and business, excluding those mentioned in points 1 and 2 of this Group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Ground water | 3 - 8 |
| VIII | Natural bird's nest | 10 - 20 |
| IX | Other resources | 1 - 20 |
- trực tiếp bóng đá hôm nay specific tax rate for crude oil, natural gas, coal gas is determined progressively based on trực tiếp bóng đá hôm nay average daily output of crude oil, natural gas, or coal gas exploitation.
- Based on trực tiếp bóng đá hôm nay provisions of clauses 1 and 2, Article 7 of trực tiếp bóng đá hôm naySeverance tax Law 2009, trực tiếp bóng đá hôm nay Standing Committee of trực tiếp bóng đá hôm nay National Assembly regulates specific tax rates for each type of resource in each period ensuring trực tiếp bóng đá hôm nay following principles:
+ Matching trực tiếp bóng đá hôm nay group, type of resources list and within trực tiếp bóng đá hôm nay tax rate framework prescribed by trực tiếp bóng đá hôm nay National Assembly;
+ Contributing to trực tiếp bóng đá hôm nay state management of resources; protecting, exploiting, using resources rationally, economically, and efficiently;
+ Ensuring trực tiếp bóng đá hôm nay state budget revenue and stabilizing trực tiếp bóng đá hôm nay market.
