What is đá bóng trực tiếp proposal for appropriate tax policy on goods that are harmful to health in Vietnam according to Decision 89?
What is đá bóng trực tiếp proposal for appropriate tax policy on goods that are harmful to healthin Vietnam according to Decision 89?
According to Clause 1 Section 2Decision 89/QD-TTg year 2024for all citizens to benefit from quality healthcare services, live in a safe community, and develop well physically and mentally, contributing to improving đá bóng trực tiếp quality of life and đá bóng trực tiếp quality of human resources for đá bóng trực tiếp cause of building and defending đá bóng trực tiếp nation, đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam approved đá bóng trực tiếp National Strategy on protecting, caring, and improving đá bóng trực tiếp health of đá bóng trực tiếp people for đá bóng trực tiếp period up to 2030, with a vision towards 2045 (Article 1Decision 89/QD-TTg year 2024).
According to Clause 9 Section 3Decision 89/QD-TTg year 2024, it is stipulated:
III. MAJOR TASKS AND SOLUTIONS
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- Reforming healthcare financing and health insurance
a) Mobilizing financial resources
- Prioritize budgeting to ensure đá bóng trực tiếp growth rate of healthcare expenditure is higher than that of đá bóng trực tiếp state budget; allocate at least 30% of đá bóng trực tiếp healthcare budget for preventive healthcare work. Mobilize aid, sponsorships, and preferential loans domestically and internationally to invest in developing đá bóng trực tiếp healthcare system. Implement comprehensive solutions to achieve universal health insurance.
- Further research appropriate tax policies for goods that are harmful to health: alcoholic beverages, carbonated drinks, sugary beverages, cigarettes..., support people to participate in health insurance and support đá bóng trực tiếp payment of medical examination and treatment costs for đá bóng trực tiếp poor, cancer patients.
- Promote socialization; diversify public-private cooperation forms, ensure transparency, openness, and healthy competition to encourage private healthcare development.
b) Allocating financial resources
- Prioritize đá bóng trực tiếp allocation of đá bóng trực tiếp state budget to invest in primary healthcare, preventive healthcare, healthcare in difficult areas, medical research, psychiatry, and leprosy.
- Vigorously reform đá bóng trực tiếp financial mechanism for primary healthcare, prioritize đá bóng trực tiếp budget for healthcare for meritorious persons, đá bóng trực tiếp poor, farmers, ethnic minorities, migrants, and people in socio-economically challenging areas.
- Innovate đá bóng trực tiếp budget allocation method based on performance and practical conditions. Strengthen control and inspection of healthcare costs, ensuring transparency, fairness and protecting đá bóng trực tiếp lawful rights of health insurance participants.
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To reform healthcare financing and health insurance, đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam requires further research into appropriate tax policies for goods that are harmful to health: alcoholic beverages, carbonated drinks, sugary beverages, cigarettes..., support people to participate in health insurance and support đá bóng trực tiếp payment of medical examination and treatment costs for đá bóng trực tiếp poor, cancer patients.
What is đá bóng trực tiếp proposal for appropriate tax policy on goods that are harmful to health in Vietnam according to Decision 89?(Image from Internet)
What is đá bóng trực tiếp VAT rate for seasoned foods in Vietnam?
According to Clause 7 Article 10Circular 219/2013/TT-BTCit is stipulated:
5% Tax Rate
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- Fresh food at commercial trade stages; unprocessed forestry products at commercial trade stages, excluding wood, bamboo shoots, and products specified in Clause 1 Article 4 of this Circular.
Fresh food includes items that have not been fully cooked or processed into other products, only preliminarily processed by cleaning, peeling, cutting, freezing, drying while retaining its fresh nature such as livestock meat, poultry meat, shrimp, crab, fish, and other seafood and aquatic products. In cases where marinated food is included, a 10% tax rate applies.
Unprocessed forestry products include products harvested from natural forests belonging to groups: rattan, bamboo, trees, nuts, mushrooms; roots, leaves, flowers, medicinal plants, tree sap and other forestry products.
Example 49: LLC A produces marinated fresh fish according to đá bóng trực tiếp process: fresh fish caught is filleted, then marinated with sugar, salt, sorbitol, packaged, and frozen, đá bóng trực tiếp item of marinated fresh fish does not fall under đá bóng trực tiếp 5% tax rate but falls within đá bóng trực tiếp 10% VAT rate.
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Accordingly, seasoned foods is subject to a value-added tax rate of 10%.
What is đá bóng trực tiếp VAT rate for functional foods in Vietnam?
According to Clause 1 Article 10Circular 219/2013/TT-BTC(amended by Article 1Circular 43/2021/TT-BTC) it is stipulated:
5% Tax Rate
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- Medical equipment and tools including machinery and medical tools: scanning, screening, and imaging machines used for medical examination and treatment; specialized equipment and tools for surgery, wound treatment, ambulances; blood pressure, heart, pulse measuring devices, blood transfusion equipment; syringes; contraceptive tools; medical tools and equipment with an import license or a circulation registration certificate or a receipt of declaration of standards according to đá bóng trực tiếp provisions of đá bóng trực tiếp health law or according to đá bóng trực tiếp list of specialized medical equipment managed by đá bóng trực tiếp Ministry of Health determined by đá bóng trực tiếp Vietnamese export, import commodity codes list attached to Circular No. 14/2018/TT-BYT dated May 15, 2018, of đá bóng trực tiếp Minister of Health and documents amending, supplementing (if any).
Cotton, bandages, medical gauze and sanitary pads; preventive and therapeutic drugs including finished drugs, raw materials for making drugs, except for functional foods; vaccines; medical biologicals, distilled water for preparing injectable drugs, infusion solutions; surgical caps, gowns, masks, drapes, gloves, specialized medical footwear coverings, skin fillers (excluding cosmetics); testing, disinfection chemical supplies used in healthcare.
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Meanwhile, according to Article 11Circular 219/2013/TT-BTC, it is stipulated:
10% Tax Rate
đá bóng trực tiếp 10% tax rate applies to goods and services not specified in Articles 4, 9, and 10 of this Circular.
đá bóng trực tiếp VAT rates specified in Articles 10 and 11 apply uniformly to each type of goods and services at all stages of importation, production, processing, or commercial trade.
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Thus, functional foods are subject to a 10% tax rate.
