Mức thuế suất giá trực tiếp bóng đá euro hôm nay đối với thực

What is trực tiếp bóng đá hôm nay for fresh food in Vietnam?

Based on point g, clause 2, Article 8 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008as supplemented by clause 3, Article 1 of trực tiếp bóng đá hôm nayAmended Law on Value-Added Tax 2013, trực tiếp bóng đá hôm nay specific tax rates are regulated as follows:

Tax Rate

...

2. A 5% tax rate applies to trực tiếp bóng đá hôm nay following goods and services:

....

d) Services of excavation, dredging of canals, ditches, ponds, and lakes serving agricultural production; cultivation, care, pest control for plants; preliminary processing, preservation of agricultural products;

đ) Unprocessed agricultural, breeding products, aquatic products, except for trực tiếp bóng đá hôm nay products specified in clause 1, article 5 of this Law;

e) Preliminary processed rubber resin; preliminary processed rosin; nets, grid ropes, and threads for weaving fishing nets;

g)Fresh food; unprocessed forestry products, excluding wood, bamboo shoots, and products specified in clause 1, article 5 of this Law;

...

Thus, according to trực tiếp bóng đá hôm nay above regulation, trực tiếp bóng đá hôm nay value-added tax (VAT) rate for fresh food is 5%.

What is trực tiếp bóng đá hôm nay for fresh food in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

What are regulations onthe taxable value for VAT in Vietnam?

According to Article 7 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008as amended by clause 2, Article 1 of trực tiếp bóng đá hôm nayAmended Law on Value-Added Tax 2013and with trực tiếp bóng đá hôm nay foreign exchange rates regulation for determining taxable value abolished by point c, clause 2, Article 6 of trực tiếp bóng đá hôm nayLaw amending Tax laws 2014, trực tiếp bóng đá hôm nay specific taxable value is regulated as follows:

- For goods and services sold by manufacturing, business establishments, it is trực tiếp bóng đá hôm nay selling price without VAT; for goods and services subject to special consumption tax, it is trực tiếp bóng đá hôm nay selling price including special consumption tax but excluding VAT; for goods subject to environmental protection tax, it is trực tiếp bóng đá hôm nay selling price including environmental protection tax but excluding VAT; for goods subject to both special consumption tax and environmental protection tax, it is trực tiếp bóng đá hôm nay selling price including both taxes but excluding VAT;

- For imported goods, it is trực tiếp bóng đá hôm nay price at trực tiếp bóng đá hôm nay border plus import tax (if any), plus special consumption tax (if any) and environmental protection tax (if any). trực tiếp bóng đá hôm nay price at trực tiếp bóng đá hôm nay border is determined according to trực tiếp bóng đá hôm nay regulations on taxable imported goods price;

- For goods, services used for exchange, internal consumption, gifts, trực tiếp bóng đá hôm nay taxable value is trực tiếp bóng đá hôm nay VAT value of similar or equivalent goods, services at trực tiếp bóng đá hôm nay time these activities occur;

- For asset leasing activities, it is trực tiếp bóng đá hôm nay rental amount excluding VAT.

- In case of leasing on a periodical payment basis or advance payment for trực tiếp bóng đá hôm nay lease term, trực tiếp bóng đá hôm nay taxable value is trực tiếp bóng đá hôm nay periodical or pre-paid rental amount excluding VAT;

- In case of leasing machinery, equipment, transport means of foreign kinds not domestically produced for subleasing, trực tiếp bóng đá hôm nay taxable value is deducted by trực tiếp bóng đá hôm nay rental amount payable to trực tiếp bóng đá hôm nay foreign party.

- For goods sold on installment and deferred payment, it is calculated according to trực tiếp bóng đá hôm nay single payment selling price excluding VAT of those goods, not including installment interest and deferred payment interest;

- For processing goods, it is trực tiếp bóng đá hôm nay processing price excluding VAT;

- For construction, installation activities, it is trực tiếp bóng đá hôm nay value of trực tiếp bóng đá hôm nay project, construction segments, or things handed over excluding VAT. For construction, installation without covering raw materials, machinery, and equipment, trực tiếp bóng đá hôm nay taxable value is trực tiếp bóng đá hôm nay value excluding these items;

- For real estate business activities, it is trực tiếp bóng đá hôm nay selling price of real estate excluding VAT, except for land use right transfer or land rent payable to trực tiếp bóng đá hôm nay state budget;

- For agency, brokerage activities of buying and selling goods and services earning commission, it is trực tiếp bóng đá hôm nay commission obtained from these activities excluding VAT;

- For goods, services using payment documents recording trực tiếp bóng đá hôm nay payment as trực tiếp bóng đá hôm nay price inclusive of VAT, trực tiếp bóng đá hôm nay taxable value is determined as follows:

Taxable price without VAT = Payment price / (1 + goods, service tax rate) (%)

- trực tiếp bóng đá hôm nay taxable value for goods and services as prescribed in clause 1, Article 7 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008includes surcharges and additional fees received by trực tiếp bóng đá hôm nay business entity.

Who is liable to pay VAT in Vietnam?

According to Article 4 of trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2008trực tiếp bóng đá hôm nay specific regulations on taxpayers are as follows:

VAT payers are organizations, individuals producing, trading goods, services subject to VAT (hereafter referred to as business establishments) and organizations, individuals importing goods subject to VAT (hereafter referred to as importers).