Cách xác định thời điểm tính thuế bảo vệ môi trường đối với hàng trực tiếp bóng đá hôm nay nhập khẩu như thế nào?
What is đá bóng trực tiếp determinationof environmental protectiontaxabletime for imported goods in Vietnam?
Under Article 9 of đá bóng trực tiếpLaw No. 57/2010/QH12 vtv5 trực tiếp bóng, đá bóng trực tiếp environmental protectiontaxabletimeis as follows:
- For goods manufactured, sold, exchanged, donated, taxable time is đá bóng trực tiếp time transferring đá bóng trực tiếp ownership or right to use goods.
- For manufactured goods brought into internal consumption, taxable time is đá bóng trực tiếp time when taxable goods brought into use.
- For imported goods, taxable time is đá bóng trực tiếp time of registration of customs declarations.
- For gasoline, petroleum produced or imported for sale, taxable time is đá bóng trực tiếp time when đá bóng trực tiếp business hub of petrol and oil sold.
Additionally, đá bóng trực tiếp environmental protectiontaxabletime is also guided by Article 6 ofCircular No. 152/2011/TT-BTCas follows:
- For produced goods sold, exchanged, donated, used for sales promotion or advertising, đá bóng trực tiếp tax calculation time is đá bóng trực tiếp time of transfer of đá bóng trực tiếp goods ownership or use right.
- For produced goods used for internal consumption, đá bóng trực tiếp tax calculation time is đá bóng trực tiếp time goods are put into use.
- For imported goods, đá bóng trực tiếp tax calculation time is đá bóng trực tiếp time of registration of customs declarations, except petrol and oil imported for sale as specified in Clause 4 of Article 6 ofCircular No. 152/2011/TT-BTC.
- For petrol and oil produced or imported for sale, đá bóng trực tiếp tax calculation time is đá bóng trực tiếp time principal petrol and oil traders sell petrol and oil.
Thus, according to đá bóng trực tiếp regulations, đá bóng trực tiếp method to determine đá bóng trực tiếp environmental protection taxable time for imported goods is đá bóng trực tiếp time of customs declaration registration.
However, it is necessary to exclude đá bóng trực tiếp case of gasoline and oil imported for sale as prescribed in Clause 4, Article 6 ofCircular 152/2011/TT-BTC.
What is đá bóng trực tiếp time fordeclaration of đá bóng trực tiếp environmental protection taxon imported goods in Vietnam?
According to Article 10 of đá bóng trực tiếpLaw No. 57/2010/QH12 vtv5 trực tiếp bóng, đá bóng trực tiếp declaration of taxation, tax calculation, and tax payment for đá bóng trực tiếp environmental protection tax is specified as follows:
Tax declaration, tax calculation and tax payment
1. đá bóng trực tiếp tax declaration, tax calculation, tax payment for environmental protection on goods produced and sold, exchanged, internally consumed, donated shall be made by đá bóng trực tiếp month and đá bóng trực tiếp provisions of đá bóng trực tiếp law on tax administration.
2. đá bóng trực tiếp tax declaration, tax calculation, tax payment for environmental protection on imported goods shall be made at đá bóng trực tiếp same to time of import duty declaration and tax payment.
3. Environmental protection tax is only paid once for goods produced or imported.
Thus, according to đá bóng trực tiếp aforementioned regulations, đá bóng trực tiếp time for declaring đá bóng trực tiếp environmental protection tax on imported goods will coincide with đá bóng trực tiếp time for declaring and paying import duty.
What is đá bóng trực tiếp environmental protection taxable time for imported goods in Vietnam? (Image from đá bóng trực tiếp Internet)
What is đá bóng trực tiếp environmental protectiontaxabletime for imported goodsin Vietnam?
đá bóng trực tiếp environmental protection tax is defined in Clause 1, Article 2 of đá bóng trực tiếpLaw on Environmental Protection Tax 2010asan indirect-collected tax, collected on products and goods (hereafter referred to as goods) when used to cause negative environmental impacts.
đá bóng trực tiếp environmental protectiontaxabletime is prescribed in Article 9 of đá bóng trực tiếpLaw on Environmental Protection Tax 2010as follows:
[1]For goods manufactured, sold, exchanged, donated, taxable time is đá bóng trực tiếp time transferring đá bóng trực tiếp ownership or right to use goods.
[2] For manufactured goods brought into internal consumption, taxable time is đá bóng trực tiếp time when taxable goods brought into use.
[3] For imported goods, taxable time is đá bóng trực tiếp time of registration of customs declarations.
[4]For gasoline, petroleum produced or imported for sale, taxable time is đá bóng trực tiếp time when đá bóng trực tiếp business hub of petrol and oil sold.
Thus, for imported goods, đá bóng trực tiếp tax calculation time is đá bóng trực tiếp time of customs declaration registration.
Doesthe taxable quantity of goodsserve as đá bóng trực tiếp basis forcalculating theenvironmental protection tax in Vietnam?
According to Article 6 of đá bóng trực tiếpLaw No. 57/2010/QH12 vtv5 trực tiếp bóng, đá bóng trực tiếp environmental protection tax is calculated based on đá bóng trực tiếp following factors:
{1}đá bóng trực tiếp taxable quantity of goods.
{2}đá bóng trực tiếp absolute tax amount.
- đá bóng trực tiếp taxable quantity of goods shall be provided for as follows:
+ For goods produced in đá bóng trực tiếp country, đá bóng trực tiếp taxable quantity of goods is đá bóng trực tiếp quantity of goods produced and sold, exchanged, internally consumed, donated;
+ For imported goods, đá bóng trực tiếp taxable quantity of goods is đá bóng trực tiếp quantity of imported goods.
* Regarding đá bóng trực tiếp taxable quantity of goods, it is further guided in Article 3 ofDecree 67/2011/ND-CPas follows:
đá bóng trực tiếp taxable quantity of goods is determined according to Article 6 of đá bóng trực tiếp Environmental Protection Tax Law. In đá bóng trực tiếp case of mixed fuels containing fossil-origin gasoline, oil, grease, and biofuel, đá bóng trực tiếp taxable quantity only includes đá bóng trực tiếp fossil-origin gasoline, oil, grease in đá bóng trực tiếp mixed fuel.
* đá bóng trực tiếp absolute tax amount for calculating đá bóng trực tiếp tax is specified in Article 8 of đá bóng trực tiếpLaw No. 57/2010/QH12 vtv5 trực tiếp bóngas follows:
- đá bóng trực tiếp absolute tax amount is specified according to đá bóng trực tiếp Tax Schedule below:
Table 1
- Based on đá bóng trực tiếp above Tax Schedule (Table 1), đá bóng trực tiếp Standing Committee of đá bóng trực tiếp National Assembly will determine đá bóng trực tiếp specific tax amount for each type of taxable goods, ensuring đá bóng trực tiếp following principles:
+ đá bóng trực tiếp tax amount for taxable goods must be appropriate to đá bóng trực tiếp State’s socio-economic development policies at different times.
+ đá bóng trực tiếp tax amount for taxable goods must be determined based on đá bóng trực tiếp degree of negative impact on đá bóng trực tiếp environment.
Thus, according to đá bóng trực tiếp regulations, đá bóng trực tiếp environmental protection tax must be based on đá bóng trực tiếp quantity of taxable goods and also on đá bóng trực tiếp absolute tax rate.
* Note:In đá bóng trực tiếp case of mixed fuels containing gasoline, oil, lubricant from fossil sources, and biofuels, đá bóng trực tiếp quantity of taxable goods is calculated only for đá bóng trực tiếp quantity of gasoline, oil, lubricant from fossil sources in đá bóng trực tiếp mixed fuels.
