What is trực tiếp bóng đá hôm nay euro formula for calculating environmental protection tax in Vietnam?
What is trực tiếp bóng đá hôm nay euro formula for calculating environmental protection tax in Vietnam?
UndertheLaw No. 57/2010/QH12 vtv5 trực tiếp bóng, trực tiếp bóng đá hôm nay euro concept of environmental protection tax is defined in Clause 1, Article 2 of trực tiếp bóng đá hôm nay euroLaw No. 57/2010/QH12 vtv5 trực tiếp bóngas follows:
Environmental protection tax means indirect-collected tax, collected on products and goods (hereafter referred to as goods) when used to cause negative environmental impacts.
trực tiếp bóng đá hôm nay euro environmental protection tax can be understood as a tax on consumers through trực tiếp bóng đá hôm nay euro tax payments made by producers and traders for products and goods that, when used, negatively impact trực tiếp bóng đá hôm nay euro environment.
In addition, regarding trực tiếp bóng đá hôm nay euro formula for calculating environmental protection tax, Article 4 ofCircular No. 152/2011/TT-BTCspecifiesas follows:
08 objects subject to environmental protection tax
Under trực tiếp bóng đá hôm nay euro provisions of Article 3 of trực tiếp bóng đá hôm nay euroLaw No. 57/2010/QH12 vtv5 trực tiếp bóng, trực tiếp bóng đá hôm nay euro 08 objects subject to environmental protection tax include:
| No. | Objects |
| 1 |
Gasoline, oil, lubricants, including: - Gasoline, excluding ethanol; - Aviation fuel; - Diesel oil; - Kerosene; - Fuel oil; - Lubricating oil; - Lubricating grease. |
| 2 |
Coal, including: - Brown coal; - Anthracite coal; - Fat coal; - Other types of coal. |
| 3 | Hydrogen-chlorofluorocarbon liquid (HCFC) |
| 4 | Taxable-plastic bag |
| 5 | Herbicide which is restricted from use. |
| 6 | Pesticide which is restricted from use. |
| 7 | Forest product preservative which is restricted from use. |
| 8 | Warehouse disinfectant which is restricted from use. |
*Note: When it is necessary to supplement other taxable objects as per period, trực tiếp bóng đá hôm nay euro National Assembly Standing Committee shall consider and regulate.
What is trực tiếp bóng đá hôm nay euro formula for calculating environmental protection tax in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
What isthe basis for calculating environmental protection tax in Vietnam?
Under trực tiếp bóng đá hôm nay euro provisions of Article 5 ofCircular No. 152/2011/TT-BTCas amended and supplemented by Article 1 ofCircular 106/2018/TT-BTC, Article 3 ofCircular No. 159/2012/TT-BTC, trực tiếp bóng đá hôm nay euro basis for calculating environmental protection tax includes trực tiếp bóng đá hôm nay euro taxable quantity of goods and trực tiếp bóng đá hôm nay euro absolute tax rate.
Specifically, trực tiếp bóng đá hôm nay euro determination of tax calculation bases is carried out as follows:
Tax Calculation Basis
trực tiếp bóng đá hôm nay euro basis for calculating environmental protection tax is trực tiếp bóng đá hôm nay euro taxable quantity of goods and trực tiếp bóng đá hôm nay euro absolute tax rate.
- trực tiếp bóng đá hôm nay euro taxable quantity of goods is prescribed as follows:
+ For domestically produced goods, trực tiếp bóng đá hôm nay euro taxable quantity of goods is trực tiếp bóng đá hôm nay euro quantity of goods produced and sold, exchanged, internally used, given, promoted, or advertised.
+ For imported goods, trực tiếp bóng đá hôm nay euro taxable quantity of goods is trực tiếp bóng đá hôm nay euro quantity of goods imported.
In cases where trực tiếp bóng đá hôm nay euro taxable quantity of goods subject to environmental protection tax is exported, sold, and imported measured in units other than those specified for tax calculation in trực tiếp bóng đá hôm nay euro tax schedule issued by trực tiếp bóng đá hôm nay euro Standing Committee of trực tiếp bóng đá hôm nay euro National Assembly, it must be converted to trực tiếp bóng đá hôm nay euro measurement units specified in trực tiếp bóng đá hôm nay euro tax schedule for calculating trực tiếp bóng đá hôm nay euro tax.
+ For mixed fuels containing fossil-derived gasoline, oil, lubricants, and biofuels, trực tiếp bóng đá hôm nay euro taxable quantity of goods within trực tiếp bóng đá hôm nay euro period is trực tiếp bóng đá hôm nay euro quantity of fossil-derived gasoline, oil, lubricants present in trực tiếp bóng đá hôm nay euro quantity of mixed fuel imported or produced for sale, exchange, gifting, and internal use converted to trực tiếp bóng đá hôm nay euro measurement units specified for tax calculation of trực tiếp bóng đá hôm nay euro corresponding goods.
Determination Method:
Taxable fossil-derived gasoline, oil, lubricants quantity = Quantity of mixed fuel imported, produced, sold, consumed, exchanged, gifted x Fossil-derived gasoline, oil, lubricants percentage (%) in trực tiếp bóng đá hôm nay euro mixed fuel
Based on trực tiếp bóng đá hôm nay euro technical standards for mixed fuel processing approved by trực tiếp bóng đá hôm nay euro competent authority (including cases of changing trực tiếp bóng đá hôm nay euro fossil-derived gasoline, oil, lubricants percentage (%) in trực tiếp bóng đá hôm nay euro mixed fuel), trực tiếp bóng đá hôm nay euro taxpayer calculates, declares, and pays environmental protection tax for trực tiếp bóng đá hôm nay euro quantity of fossil-derived gasoline, oil, lubricants.
In addition, they are responsible for informing trực tiếp bóng đá hôm nay euro tax authority of trực tiếp bóng đá hôm nay euro fossil-derived gasoline, oil, lubricants percentage (%) in trực tiếp bóng đá hôm nay euro mixed fuel and submitting it with trực tiếp bóng đá hôm nay euro tax declaration form of trực tiếp bóng đá hôm nay euro following month of trực tiếp bóng đá hôm nay euro starting month of selling (or changing trực tiếp bóng đá hôm nay euro ratio) mixed fuel.
+ For multi-layer plastic bags produced or processed from single-layer plastic film HDPE, LDPE, LLDPE, and other plastic films (PP, PA,...) or other materials such as aluminum, paper... trực tiếp bóng đá hôm nay euro environmental protection tax is determined based on trực tiếp bóng đá hôm nay euro percentage weight of single-layer HDPE, LDPE, LLDPE plastic films in trực tiếp bóng đá hôm nay euro multi-layer plastic bags.
Based on trực tiếp bóng đá hôm nay euro ratio of HDPE, LDPE, LLDPE plastic film weight used for producing or processing multi-layer plastic bags, trực tiếp bóng đá hôm nay euro producer or importer of multi-layer plastic bags shall self-declare and be responsible for their declarations.
Example 8:Company A produces or imports 100 kg multi-layer plastic bags, of which trực tiếp bóng đá hôm nay euro weight of single-layer HDPE, LDPE, LLDPE plastic films in trực tiếp bóng đá hôm nay euro multi-layer plastic bags is 70% and trực tiếp bóng đá hôm nay euro weight of other plastic films (PA, PP,...) is 30%.
Thus, Company A must pay environmental protection tax for 100 kg multi-layer plastic bags as: 100 kg x 70% x 40,000 VND/kg = 2,800,000 VND.
- trực tiếp bóng đá hôm nay euro absolute tax rate used as trực tiếp bóng đá hôm nay euro basis for calculating environmental protection tax for each type of goods subject to environmental protection tax is trực tiếp bóng đá hôm nay euro tax rate specified in trực tiếp bóng đá hôm nay euro Environmental Protection Tax Schedule issued alongsidelịch trực tiếp bóng đá hôm naydated September 26, 2018, by trực tiếp bóng đá hôm nay euro Standing Committee of trực tiếp bóng đá hôm nay euro National Assembly on trực tiếp bóng đá hôm nay euro Environmental Protection Tax Schedule.
