What is vtv2 trực tiếp bóng đá hôm nay deduction rate for setting up of enterprises scientific and technological development funds in Vietnam?
What is vtv2 trực tiếp bóng đá hôm nay deduction rate for setting up of enterprises scientific and technological development funds in Vietnam?
Pursuant to Article 17 of vtv2 trực tiếp bóng đá hôm nay2008 Law on Corporate Income Taxas amended and supplemented by Clause 3, Article 1 of vtv2 trực tiếp bóng đá hôm nay2013 Law on Amendments and Supplements to Certain Articles of vtv2 trực tiếp bóng đá hôm nay Law on Corporate Income Taxas follows:
Deduction for setting up of enterprises scientific and technological development funds
- Enterprises established and operating under vtv2 trực tiếp bóng đá hôm nay laws of Vietnam may allocate a maximum of 10% of vtv2 trực tiếp bóng đá hôm nay annual taxable income to establish vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds of vtv2 trực tiếp bóng đá hôm nay enterprise. State-owned enterprises, in addition to making allocations to vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds as prescribed by this Law, must also ensure a minimum allocation rate to vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds as prescribed by vtv2 trực tiếp bóng đá hôm nay laws on science and technology.
- Within five years from accumulation, if vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds is not used or 70% not used, or not used for vtv2 trực tiếp bóng đá hôm nay right purposes, vtv2 trực tiếp bóng đá hôm nay enterprise must pay to vtv2 trực tiếp bóng đá hôm nay state budget vtv2 trực tiếp bóng đá hôm nay corporate income tax calculated on vtv2 trực tiếp bóng đá hôm nay income allocated to vtv2 trực tiếp bóng đá hôm nay fund but not used or misused, and vtv2 trực tiếp bóng đá hôm nay interest arising from such corporate income tax.
vtv2 trực tiếp bóng đá hôm nay corporate income tax rate used to determine vtv2 trực tiếp bóng đá hôm nay recoverable tax is vtv2 trực tiếp bóng đá hôm nay rate applicable to vtv2 trực tiếp bóng đá hôm nay enterprise during vtv2 trực tiếp bóng đá hôm nay fund’s accumulation period.
vtv2 trực tiếp bóng đá hôm nay interest rate applied to vtv2 trực tiếp bóng đá hôm nay recoverable tax on vtv2 trực tiếp bóng đá hôm nay unused fund portion is vtv2 trực tiếp bóng đá hôm nay one-year bond interest rate applicable at vtv2 trực tiếp bóng đá hôm nay time of recovery, and vtv2 trực tiếp bóng đá hôm nay interest calculation period is two years.
vtv2 trực tiếp bóng đá hôm nay interest rate applied to vtv2 trực tiếp bóng đá hôm nay recoverable tax on vtv2 trực tiếp bóng đá hôm nay misused fund portion is vtv2 trực tiếp bóng đá hôm nay late payment penalty rate according to vtv2 trực tiếp bóng đá hôm nay Tax Administration Law, and vtv2 trực tiếp bóng đá hôm nay interest calculation period is from vtv2 trực tiếp bóng đá hôm nay time of vtv2 trực tiếp bóng đá hôm nay fund’s allocation to vtv2 trực tiếp bóng đá hôm nay time of recovery.
- Enterprises are not permitted to account for expenses from vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds of vtv2 trực tiếp bóng đá hôm nay enterprise in vtv2 trực tiếp bóng đá hôm nay deductible expenses when determining taxable income for vtv2 trực tiếp bóng đá hôm nay tax calculation period.
- vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds of vtv2 trực tiếp bóng đá hôm nay enterprise can only be used for investment in science and technology in Vietnam.
From vtv2 trực tiếp bóng đá hôm nay above regulation, it can be seen that vtv2 trực tiếp bóng đá hôm nay rate for allocating vtv2 trực tiếp bóng đá hôm nay scientific and technological development funds for enterprises established and operating under vtv2 trực tiếp bóng đá hôm nay laws of Vietnam is a maximum of 10% of vtv2 trực tiếp bóng đá hôm nay annual taxable income.
What is vtv2 trực tiếp bóng đá hôm nay deduction rate for setting up of enterprises scientific and technological development funds in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)
What are vtv2 trực tiếp bóng đá hôm nay principles for determining vtv2 trực tiếp bóng đá hôm nay place of corporate income tax payment in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay provisions in Article 12 ofCircular 78/2014/TT-BTCwhich stipulates vtv2 trực tiếp bóng đá hôm nay principles for determining vtv2 trực tiếp bóng đá hôm nay place of corporate income tax payment as follows:
- vtv2 trực tiếp bóng đá hôm nay enterprise pays tax at vtv2 trực tiếp bóng đá hôm nay location of its head office. In cases where vtv2 trực tiếp bóng đá hôm nay enterprise has production facilities (including processing, assembly facilities) that are dependent units operating in provinces or centrally-run cities different from vtv2 trực tiếp bóng đá hôm nay location where vtv2 trực tiếp bóng đá hôm nay enterprise’s head office is situated, vtv2 trực tiếp bóng đá hôm nay tax amount is divided between vtv2 trực tiếp bóng đá hôm nay head office location and vtv2 trực tiếp bóng đá hôm nay location with production facilities.
- vtv2 trực tiếp bóng đá hôm nay distribution of vtv2 trực tiếp bóng đá hôm nay payable tax amount as stipulated in this section does not apply to cases where vtv2 trực tiếp bóng đá hôm nay enterprise has constructions, construction items, or construction establishments that are accounted as dependent units.
What incomes are exempt from corporate income tax in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay provisions of Article 3 of vtv2 trực tiếp bóng đá hôm nay2008 Law on Corporate Income Tax, as amended and supplemented by Clause 2, Article 1 of vtv2 trực tiếp bóng đá hôm nay2013 Law on Amendments and Supplements to Certain Articles of vtv2 trực tiếp bóng đá hôm nay Law on Corporate Income Taxand Clause 1, Article 1 of vtv2 trực tiếp bóng đá hôm nay2014 Law on Amendments and Supplements to Certain Laws on Tax, vtv2 trực tiếp bóng đá hôm nay incomes exempt from corporate income tax include:
- Income from cultivation, husbandry, aquaculture, processing of agricultural and aquatic products, and salt production of cooperatives; income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas with difficult or extremely difficult socio-economic conditions; income of enterprises from cultivation, husbandry, aquaculture, processing of agricultural and aquatic products in areas with extremely difficult socio-economic conditions; income from fishing activities.
- Income from providing direct technical services serving agriculture.
- Income from vtv2 trực tiếp bóng đá hôm nay implementation of scientific research and technology development contracts, products during vtv2 trực tiếp bóng đá hôm nay trial production phase, and products made from new technology applied for vtv2 trực tiếp bóng đá hôm nay first time in Vietnam.
- Income from production and business activities of enterprises with 30% or more average annual employees being disabled, rehabilitated individuals, or individuals infected with HIV/AIDS, with an average annual workforce of twenty or more, excluding enterprises operating in finance and real estate.
- Income from vocational training activities exclusively for ethnic minorities, vtv2 trực tiếp bóng đá hôm nay disabled, children with special difficult conditions, and social problem subjects.
- Income distributed from capital contributions, joint ventures, or partnerships with domestic enterprises, after corporate income tax has been paid as regulated by this Law.
- Sponsorship funds received for use in education, scientific research, culture, arts, charity, humanitarian, and other social activities in Vietnam.
- Income from vtv2 trực tiếp bóng đá hôm nay transfer of emission reduction certificates (CERs) of enterprises that have been certified for emission reduction.
- Income from tasks assigned by vtv2 trực tiếp bóng đá hôm nay State to vtv2 trực tiếp bóng đá hôm nay Vietnam Development Bank in investment credit activities, export credit, income from credit activities for vtv2 trực tiếp bóng đá hôm nay poor and other policy subjects by vtv2 trực tiếp bóng đá hôm nay Vietnam Social Policy Bank; income of state financial funds and other state funds that are non-profit according to legal regulations; income of organizations with 100% charter capital owned by vtv2 trực tiếp bóng đá hôm nay State, established by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam to handle bad debts of Vietnamese credit institutions.
- Undivided income of educational, health, and other socialization entities to reinvest in vtv2 trực tiếp bóng đá hôm nay development of vtv2 trực tiếp bóng đá hôm nay institution, as regulated by specialized laws; undivided income forming indivisible assets of cooperatives established and operating according to vtv2 trực tiếp bóng đá hôm nay Cooperative Law.
- Income from transferring technology within vtv2 trực tiếp bóng đá hôm nay priority transfer fields to organizations or individuals in areas with extremely difficult socio-economic conditions.
