What is vtv5 trực tiếp bóng đá hôm nay method of calculating fixed duty on imports and exports in Vietnam?
What is vtv5 trực tiếp bóng đá hôm nay method of calculating fixed duty on imports and exports in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions in Clause 4, Article 4 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016as follows:
Explanation of terms
In this Law, vtv5 trực tiếp bóng đá hôm nay following terms are understood as follows:
1. Non-tariff zone is an economic area within vtv5 trực tiếp bóng đá hôm nay territory of Vietnam, established according to vtv5 trực tiếp bóng đá hôm nay provisions of law, having defined geographical boundaries, separated from vtv5 trực tiếp bóng đá hôm nay outside area by a solid fence, ensuring conditions for customs inspection, supervision, and control of imports and exports and means, passengers on entry and exit; vtv5 trực tiếp bóng đá hôm nay relationship of buying and selling, exchanging goods between vtv5 trực tiếp bóng đá hôm nay non-tariff zone and vtv5 trực tiếp bóng đá hôm nay outside is an export-import relationship.
2. Composite tax calculation method is vtv5 trực tiếp bóng đá hôm nay simultaneous application of vtv5 trực tiếp bóng đá hôm nay percentage-based tax calculation method and vtv5 trực tiếp bóng đá hôm nay fixed duty calculation method.
3. Percentage-based tax calculation method is vtv5 trực tiếp bóng đá hôm nay determination of tax based on a percentage (%) of vtv5 trực tiếp bóng đá hôm nay taxable value of imports and exports.
4. fixed duty calculation method is vtv5 trực tiếp bóng đá hôm nay imposition of a certain amount of tax on a unit of imports and exports.
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Thus,according to vtv5 trực tiếp bóng đá hôm nay regulations, vtv5 trực tiếp bóng đá hôm nay fixed duty calculation method for imports and exports is vtv5 trực tiếp bóng đá hôm nay imposition of a certain amount of tax on a unit of imports and exports.
What is vtv5 trực tiếp bóng đá hôm nay method of calculating fixed duty on imports and exports in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What is vtv5 trực tiếp bóng đá hôm nay summary of cases exempted from import and export duties in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions in Article 16 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016as follows:
- imports and exports of foreign organizations and individuals entitled to privileges and immunities in Vietnam within limits appropriate to international agreements to which vtv5 trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member; goods within vtv5 trực tiếp bóng đá hôm nay tax-free allowance of outbound, inbound passengers; goods imported to be sold at duty-free shops.
- Movable assets, gifts within limits from foreign organizations, individuals to Vietnamese organizations, individuals or vice versa.
Movable assets, gifts exceeding vtv5 trực tiếp bóng đá hôm nay tax-free allowance must pay tax on vtv5 trực tiếp bóng đá hôm nay excess, except where vtv5 trực tiếp bóng đá hôm nay receiving unit is a state budget-funded agency or institution and has been approved by vtv5 trực tiếp bóng đá hôm nay competent authority or for humanitarian, charitable purposes.
- Goods bought, exchanged across vtv5 trực tiếp bóng đá hôm nay borders by border residents within vtv5 trực tiếp bóng đá hôm nay List of goods and within limits to serve vtv5 trực tiếp bóng đá hôm nay production and consumption of border residents.
In cases where goods within limits are collected, transported but not used for vtv5 trực tiếp bóng đá hôm nay production, consumption of border residents and export, import trade of foreign traders allowed to do business at border markets, tax must be paid.
- Goods exempted from export and import tax under international treaties to which vtv5 trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member.
- Goods with value or tax payable below vtv5 trực tiếp bóng đá hôm nay minimum limit.
- Raw materials, supplies, components imported for processing export products; complete products imported for integration into processed products; processed export products.
Processed export products made from local raw materials subject to export tax are not exempted from tax on vtv5 trực tiếp bóng đá hôm nay value of local raw materials used in vtv5 trực tiếp bóng đá hôm nay export product.
Goods exported for processing and then re-imported are exempted from export and import tax on vtv5 trực tiếp bóng đá hôm nay value of exported raw materials used in vtv5 trực tiếp bóng đá hôm nay processed product.
For goods exported for processing and then re-imported that are natural resources, minerals, products with a total value of resources, minerals plus energy costs accounting for 51% of vtv5 trực tiếp bóng đá hôm nay product cost or more, tax shall not be exempted.
- Raw materials, supplies, components imported to produce export goods.
- Goods manufactured, processed, recycled, assembled in vtv5 trực tiếp bóng đá hôm nay non-tariff zone not using imported raw materials, components from abroad when imported into vtv5 trực tiếp bóng đá hôm nay domestic market.
- Goods temporarily imported, re-exported or temporarily exported, re-imported within a specified period, including:
+ Goods temporarily imported, re-exported, temporarily exported, re-imported to organize or participate in fairs, exhibitions, product introductions, sports, cultural, art events or other events; machinery, equipment temporarily imported, re-exported for testing, research, product development; machinery, equipment, professional tools temporarily imported, re-exported, temporarily exported, re-imported for a certain period or to serve processing for foreign traders, except for machinery, equipment, tools, vehicles of organizations, individuals permitted to temporarily import, re-export to perform investment projects, construct buildings, install works, serve production;
+ Machinery, equipment, components, spare parts temporarily imported for replacement, repair of foreign ships, aircraft or temporarily exported for replacement, repair of Vietnamese ships, aircraft abroad; goods temporarily imported, re-exported to supply for foreign ships, aircraft anchored at Vietnamese ports;
+ Goods temporarily imported, re-exported or temporarily exported, re-imported for warranty, repair, replacement;
+ Rotating vehicles under vtv5 trực tiếp bóng đá hôm nay method of temporary import, re-export or temporary export, re-import for containing imports and exports;
+ Business goods temporarily imported, re-exported within vtv5 trực tiếp bóng đá hôm nay temporary import, re-export period (including extension period) guaranteed by a credit institution or a deposit equivalent to vtv5 trực tiếp bóng đá hôm nay import tax amount of temporarily imported, re-exported goods.
- Goods not for commercial purposes in vtv5 trực tiếp bóng đá hôm nay following cases: samples; photos, films, models replacing samples; small quantity advertising materials.
- Imported goods to create fixed assets for investment projects entitled to investment incentives as stipulated by vtv5 trực tiếp bóng đá hôm nay law on investment, including:
+ Machinery, equipment; components, details, spare parts for assembling or using synchronously with machinery, equipment; raw materials, supplies used to produce machinery, equipment or to produce components, details, spare parts of machinery, equipment
;+ Specialized transportation means in vtv5 trực tiếp bóng đá hôm nay technological line used directly for vtv5 trực tiếp bóng đá hôm nay production activity of vtv5 trực tiếp bóng đá hôm nay project;
+ Construction materials not yet produced domestically.
Import tax exemption for imported goods stipulated in this clause applies to both new investment projects and expansion investment projects.
- Plant varieties; animal breeds; fertilizers, plant protection drugs not produced domestically, essential for import according to vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay competent state management agency.
- Raw materials, supplies, components not produced domestically imported to produce projects in vtv5 trực tiếp bóng đá hôm nay list of particularly incentivized investment sectors or in locations with particularly difficult socio-economic conditions according to vtv5 trực tiếp bóng đá hôm nay law on investment, high-tech enterprises, science and technology enterprises, science and technology organizations are exempted from import tax within 05 years from vtv5 trực tiếp bóng đá hôm nay production commencement.
Import tax exemption stipulated in this clause does not apply to mineral exploitation investment projects; projects producing products where vtv5 trực tiếp bóng đá hôm nay total value of resources, minerals plus energy costs account for 51% or more of vtv5 trực tiếp bóng đá hôm nay production cost; projects producing, trading goods, services subject to special consumption tax.
- Raw materials, supplies, components not produced domestically imported for vtv5 trực tiếp bóng đá hôm nay production, assembly of prioritized research and development medical equipment projects are exempted from import tax within 05 years from vtv5 trực tiếp bóng đá hôm nay production commencement.
- Imported goods to serve petroleum activities, including:
+ Machinery, equipment, spare parts, specialized transportation means necessary for petroleum activities, including temporary import, re-export;
+ Components, details, spare parts for assembling or using synchronously with machinery, equipment; raw materials, supplies used to produce machinery, equipment or to produce components, details, spare parts of machinery, equipment necessary for petroleum activities;
+ Supplies necessary for petroleum activities not yet produced domestically.
- Projects, shipyards in vtv5 trực tiếp bóng đá hôm nay list of incentivized investment sectors according to vtv5 trực tiếp bóng đá hôm nay law on investment are exempted from tax for:
+ Imported goods to create fixed assets of shipyards, including: machinery, equipment; components, details, spare parts for assembling or using synchronously with machinery, equipment; raw materials, supplies used to produce machinery, equipment or to produce components, details, spare parts of machinery, equipment; transportation means in vtv5 trực tiếp bóng đá hôm nay technological line serving directly for ship building activities; construction materials not yet produced domestically;
+ Imported goods are machinery, equipment, raw materials, supplies, components, semi-finished products not yet produced domestically serving shipbuilding;
+ Exported vessels.
- Machinery, equipment, raw materials, supplies, components, parts, spare parts imported for money printing, minting activities.
- Imported goods are raw materials, supplies, components not produced domestically serving directly for producing information technology products, digital content, software.
- Exported, imported goods to protect vtv5 trực tiếp bóng đá hôm nay environment, including:
+ Imported specialized machinery, equipment, means, tools, supplies not produced domestically to collect, transport, process, treat waste water, waste, exhaust gas, environmental monitoring and analysis; produce renewable energy; treat environmental pollution, respond to, treat environmental incidents;
+ Exported products produced from recycling, waste treatment activities.
- Imported specialized goods not produced domestically serving directly for education.
- Imported goods are machinery, equipment, spare parts, supplies specialized not produced domestically, scientific publications, specialized books serving directly for scientific research, technology development, technology incubation, enterprise incubation of science and technology, technology innovation activities.
- Imported specialized goods serving directly for national defense, security, in which specialized transport means must be of vtv5 trực tiếp bóng đá hôm nay type not produced domestically.
- Exported, imported goods to ensure social security, overcome consequences of natural disasters, disasters, epidemics, and other special cases.
What are regulations on import and export duty reduction in Vietnam?
Based on vtv5 trực tiếp bóng đá hôm nay provisions in Article 18 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and Import Duties 2016as follows:
- imports and exports under customs supervision if damaged, lost, certified by competent authorities, organizations, shall be eligible for tax reduction.
vtv5 trực tiếp bóng đá hôm nay tax reduction corresponds to vtv5 trực tiếp bóng đá hôm nay actual loss ratio of vtv5 trực tiếp bóng đá hôm nay goods.
In case vtv5 trực tiếp bóng đá hôm nay exported, imported goods are entirely damaged, lost, tax shall not be payable.
- Tax reduction procedures shall follow vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay law on tax administration.
