What is the purpose of developing a roadmap for increase in taxes on tobacco, beer bóng đá hôm nay trực tiếp alcohol products in Vietnam?
What is the purpose of developing a roadmap for increase in taxes on tobacco, beer bóng đá hôm nay trực tiếp alcohol products in Vietnam?
According to point b, clause 1, Section 3, Article 1 ofDecision 508/QD-TTg of 2022:
III. SOLUTIONS FOR IMPLEMENTING THE STRATEGY
- Regarding tax policy reform
...
b) For excise tax: review, research, amend, bóng đá hôm nay trực tiếp supplement the list of goods subject to excise tax to regulate consumption in line with social consumption trends bóng đá hôm nay trực tiếp the direction of the Communist Party bóng đá hôm nay trực tiếp the State on protecting public health bóng đá hôm nay trực tiếp the environment; develop a roadmap to adjust bóng đá hôm nay trực tiếp increase taxes on tobacco, beer, bóng đá hôm nay trực tiếp alcohol products to limit production bóng đá hôm nay trực tiếp consumption bóng đá hôm nay trực tiếp fulfill international commitments; review bóng đá hôm nay trực tiếp adjust the excise tax levels on certain items to suit the socio-economic conditions of the 2021-2030 period; research the application of a combination of proportional tax rates bóng đá hôm nay trực tiếp absolute tax levels for certain goods bóng đá hôm nay trực tiếp services subject to excise tax;
...
Accordingly, the solution for implementing the strategy of reforming excise tax policy according to the tax system reform strategy until 2030 is as follows:
- Review, research, amend, bóng đá hôm nay trực tiếp supplement the list of goods subject to excise tax to regulate consumption in line with social consumption trends bóng đá hôm nay trực tiếp the direction of the Communist Party bóng đá hôm nay trực tiếp the State on protecting public health bóng đá hôm nay trực tiếp the environment;
- Develop a roadmap to adjust bóng đá hôm nay trực tiếp increase taxes on tobacco, beer, bóng đá hôm nay trực tiếp alcohol products to limit production bóng đá hôm nay trực tiếp consumption bóng đá hôm nay trực tiếp fulfill international commitments;
- Review bóng đá hôm nay trực tiếp adjust the excise tax levels on certain items to suit the socio-economic conditions of the 2021-2030 period;
- Research the application of a combination of proportional tax rates bóng đá hôm nay trực tiếp absolute tax levels for certain goods bóng đá hôm nay trực tiếp services subject to excise tax.
Thus, when implementing the strategy of reforming the excise tax policy according to the tax system reform strategy until 2030, a roadmap will be developed to adjust bóng đá hôm nay trực tiếp increase taxes on tobacco, beer, bóng đá hôm nay trực tiếp alcohol products to limit production, consumption, bóng đá hôm nay trực tiếp fulfill international commitments.
What is the purpose of developing a roadmap for increase in taxes on tobacco, beer bóng đá hôm nay trực tiếp alcohol products in Vietnam? (Image from the Internet)
What are the current excise tax rates for tobacco, beer bóng đá hôm nay trực tiếp alcohol products in Vietnam?
According to Article 7 of theexcise tax Law 2008(amended by clause 4, Article 1 of theAmended excise tax Law 2014), the excise tax rates on goods bóng đá hôm nay trực tiếp services are specified according to the excise taxtariff.
The excise tax tariff for beer bóng đá hôm nay trực tiếp alcohol products is specified as follows:
excise tax TARIFF
| No. | Goods bóng đá hôm nay trực tiếp Services | Tax Rate (%) |
|---|---|---|
| I | Goods | |
| 1 | Cigarettes, cigars, bóng đá hôm nay trực tiếp other tobacco products | |
| From January 1, 2016, to December 31, 2018 | 70 | |
| From January 1, 2019 | 75 | |
| 2 | Alcohol | |
| a) Alcohol of 20 degrees or more | ||
| From January 1, 2016, to December 31, 2016 | 55 | |
| From January 1, 2017, to December 31, 2017 | 60 | |
| From January 1, 2018 | 65 | |
| b) Alcohol under 20 degrees | ||
| From January 1, 2016, to December 31, 2017 | 30 | |
| From January 1, 2018 | 35 | |
| 3 | Beer | |
| From January 1, 2016, to December 31, 2016 | 55 | |
| From January 1, 2017, to December 31, 2017 | 60 | |
| From January 1, 2018 | 65 | |
| ... | ... | ... |
From the tariff above, it can be seen that the current excise tax rates for beer bóng đá hôm nay trực tiếp alcohol products are:
(1) Cigarettes, cigars, bóng đá hôm nay trực tiếp other tobacco products: Tax rate of 75%.
(2) Alcohol of 20 degrees or more: Tax rate of 65%.
(3) Alcohol under 20 degrees: Tax rate of 35%.
(4) Beer: Tax rate of 65%.
What are cases whereit is not required to declare, calculate, bóng đá hôm nay trực tiếp pay value-added tax in Vietnam?
According to clause 3, Article 2 ofDecree 209/2013/ND-CP, the cases not required to declare, calculate, bóng đá hôm nay trực tiếp pay value-added tax include:
- Organizations bóng đá hôm nay trực tiếp individuals receiving compensations, bonuses, supports, emission rights transfers, bóng đá hôm nay trực tiếp other financial incomes.
- Organizations bóng đá hôm nay trực tiếp individuals producing bóng đá hôm nay trực tiếp trading in Vietnam purchasing services from foreign organizations with no permanent establishment in Vietnam, bóng đá hôm nay trực tiếp foreign individuals who are non-residents in Vietnam, including cases such as:
+ Repair of transportation means, machinery, equipment (including supplies bóng đá hôm nay trực tiếp spare parts); advertising, marketing;
+ Investment bóng đá hôm nay trực tiếp trade promotion;
+ Brokerage of goods sales, service provision;
+ Training; allocation of international postal bóng đá hôm nay trực tiếp telecommunications charges between Vietnam bóng đá hôm nay trực tiếp foreign countries where such services are provided outside Vietnam.
- Organizations bóng đá hôm nay trực tiếp individuals not engaged in business, not VAT payers, selling their assets.
- Organizations bóng đá hôm nay trực tiếp individuals transferring investment projects for the production bóng đá hôm nay trực tiếp business of VAT-liable goods bóng đá hôm nay trực tiếp services to enterprises bóng đá hôm nay trực tiếp cooperatives.
- Agricultural, breeding, bóng đá hôm nay trực tiếp aquaculture products that have not been processed into other products or have only been through preliminary processing bóng đá hôm nay trực tiếp are sold to enterprises bóng đá hôm nay trực tiếp cooperatives, except as stipulated in clause 1, Article 5 of the VAT Law 2008.
