Tờ khai thuế giá trực tiếp bóng đá euro hôm nay dành cho dự án đầu tư là mẫu nào? Nhóm hàng hóa dịch vụ không được giảm thuế giá trực tiếp bóng đá euro

Which form is the VAT declaration for investment projects in Vietnam?

According to Form 02/GTGT, stipulated in Appendix 2 issued withCircular 80/2021/TT-BTC, the VAT declaration (applicable to taxpayers calculating tax by the deduction method with investment projects eligible for a tax refund) is as follows:

Download VAT declaration for investment projects.

Which form is the VAT declaration for investment projects in Vietnam? Whichgoods and services not eligible for đá bóng trực tiếp in Vietnam in 2024? (Image from Internet)

What are regulations on đá bóng trực tiếp rates in Vietnamunder Decree 72?

Pursuant to Clause 2, Article 1 ofDecree 72/2024/ND-CP, the đá bóng trực tiếp rates under Decree 72 are stipulated as follows:

- Businesses calculating VAT by the deduction method are applicable for an 8% VAT rate for goods and services stipulated in Clause 1, Article 1 ofDecree 72/2024/ND-CP.

- Businesses (including household businesses and individual businesses) calculating VAT by the percentage method on revenue are eligible for a 20% reduction in the percentage rate for calculating VAT when issuing invoices for goods and services eligible for a đá bóng trực tiếp as stipulated in Clause 1, Article 1 ofDecree 72/2024/ND-CP.

Moreover, đá bóng trực tiếp will be carried out according to the following procedures:

- For businesses stipulated in point a, Clause 2, Article 1 ofDecree 72/2024/ND-CP, when issuing VAT invoices for providing goods and services subject to đá bóng trực tiếp, the VAT rate line should state "8%"; VAT amount; total amount payable by the buyer.

Based on the VAT invoice, businesses selling goods and services declare output VAT, businesses purchasing goods and services declare input VAT deduction according to the reduced tax amount stated on the VAT invoice.

- For businesses stipulated in point b, Clause 2, Article 1 ofDecree 72/2024/ND-CP, when issuing sales invoices for providing goods and services subject to đá bóng trực tiếp, in the "Amount" column, record the full amount of goods and services before reduction, in the "Total goods and services amount" line, record according to the amount reduced by 20% of the percentage rate on revenue, and note: "reduced by... (amount) corresponding to 20% of the percentage rate for calculating VAT according to Resolution 142/2024/QH15."

Which goods and services not eligible for đá bóng trực tiếp in Vietnam in 2024?

The groups of goods and services not eligible for đá bóng trực tiếp in 2024 are stipulated in Clause 1, Article 1 ofDecree 72/2024/ND-CPon the policy of đá bóng trực tiếp as follows:

* đá bóng trực tiếp for groups of goods and services currently applying a 10% tax rate, except for the following groups of goods and services:

[1]Telecommunications, financial activities, banking, securities, insurance, real estate businesses, metals and fabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products. Details in Appendix 1 issued with this Decree. (DownloadAppendix 1)

[2]Goods and services subject to special consumption tax. Details in Appendix 2 issued with this Decree. (DownloadAppendix 2)

[3]Information technology according to the law on information technology. Details in Appendix 3 issued with this Decree. (DownloadAppendix 3)

[4]đá bóng trực tiếp for each type of goods and services stipulated in Clause 1, Article 1 ofDecree 72/2024/ND-CPis uniformly applied in the stages of import, production, processing, and commercial business.

For mined coal sold (including cases where mined coal is screened, classified through a closed process before being sold), it is eligible for đá bóng trực tiếp.

Coal products are listed in Appendix 1 issued with this Decree

(DownloadAppendix 1), at stages other than extraction, do not receive đá bóng trực tiếp.

General corporations, economic groups conducting a closed process before selling are also eligible for đá bóng trực tiếp for mined coal sold.

In cases where goods and services specified in Appendices 1, 2, and 3 issued with this Decree fall under non-VAT subjects or subjects subject to 5% VAT according to the VAT Law, they shall be carried out according to the VAT Law and are not eligible for đá bóng trực tiếp.

Therefore, it can be seen that goods and services subject to the previous 10% VAT rate will have a 2% đá bóng trực tiếp but exclude the aforementioned cases.

In particular, dental floss is a product within the group of goods and services not eligible for đá bóng trực tiếp.

Thus, dental floss will not benefit from a đá bóng trực tiếp.