Máy sấy nông sản có thuộc đối tượng chịu thuế vtv2 trực tiếp bóng đá hôm nay?
Are agricultural dryers subject kết quả bóng đá trực tiếp VAT in Vietnam?
Pursuant kết quả bóng đá trực tiếp clause 3a, Article 5 of the2008 Law on Value-Added Tax, supplemented by clause 1, Article 3 of theLaw Amending and Supplementing a Number of Articles of Laws on Taxation 2014, provisions on non-taxable objects are as follows:
Non-taxable objects
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3a. Fertilizers; machinery and equipment exclusively used for agricultural production; offshore fishing vessels; livestock, poultry feed, and other animal feed.
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In addition, pursuant kết quả bóng đá trực tiếp guidelines in clause 3a, Article 4 ofCircular 219/2013/TT-BTC, supplemented by clause 2, Article 1 ofCircular 26/2015/TT-BTCabout non-taxable objects, stipulates as follows:
Objects Not Subject kết quả bóng đá trực tiếp Value-Added Tax
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3a. Fertilizers are types of organic and inorganic fertilizers such as: phosphate fertilizers, urea fertilizers, NPK fertilizers, compound nitrogen fertilizers, phosphate fertilizers, potash; microbial fertilizers and other types of fertilizers;
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Machinery and equipment exclusively used for agricultural production include: ploughs; harrows; rotavators; furrowers; root shearing machines; land levelling equipment; seeders; rice transplanters; sugarcane planters; carpet rolling seedling systems; tillers, furrowers, spreaders, fertilizers spreaders; plant protection sprayers, tanks; rice, maize, sugarcane, coffee, cotton harvesters; tuber, fruit, root harvesters; tea harvesting, shearing machines; rice threshers; corn huskers; corn shellers; soybean threshers; peanut shellers; coffee hullers; wet rice, coffee pre-processing machinery and equipment; agricultural dryers (rice, maize, coffee, pepper, cashew nuts, etc.), aquatic products; straw, rice collectors, loadings in the field; hatchery incubators, poultry hatchers; grass harvesters, straw and grass balers; milk extractors and other specialized machines.
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Accordingly, agricultural dryers are machinery and equipment specialized for agricultural production and are not subject kết quả bóng đá trực tiếp VAT.
Are agricultural dryers subject kết quả bóng đá trực tiếp VAT in Vietnam? (Image from the Internet)
Do farmersdeclare VAT when reselling agricultural dryers in Vietnam?
Cases not subject kết quả bóng đá trực tiếp VAT declaration and payment are stipulated in clause 3, Article 5 ofCircular 219/2013/TT-BTCas follows:
Cases Not Required kết quả bóng đá trực tiếp Declare, Calculate, and Pay VAT
1. Organizations, individuals receiving compensation payments (including compensation for land and assets on land when land is recovered according kết quả bóng đá trực tiếp decisions of competent state agencies), bonuses, support money, emissions trading rights transfers, and other financial receipts.
Businesses receiving compensation payments, bonuses, support money received, emissions trading rights transfers, and other financial income must issue receipts according kết quả bóng đá trực tiếp regulations. For businesses disbursing funds, receipts should be issued based on the disbursement purpose.
In cases of compensation with goods, services, the compensating entity must issue invoices and declare, calculate, and pay VAT like selling goods or services; the compensated entity declares, deducts according kết quả bóng đá trực tiếp regulations.
If businesses receive money from organizations, individuals kết quả bóng đá trực tiếp perform services for such organizations, individuals like repair, warranty, promotion, advertising, they must declare and pay tax as prescribed.
Example 10: P&C LLC receives interest from bond purchases and dividends from stock purchases in other enterprises. P&C LLC does not have kết quả bóng đá trực tiếp declare and pay VAT for the interest from bond purchases and the dividends received.
Example 11: Company A receives compensation of 50 million VND for contract cancellation from company B, Company A issues receipts and does not have kết quả bóng đá trực tiếp declare and pay VAT for the said amount.
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3. Organizations, individuals not engaged in business activities, not VAT payers selling assets.
Example 16: Mr. A, an individual not engaged in business, sells a 4-seater car kết quả bóng đá trực tiếp Mr. B for 600 million VND; Mr. A does not have kết quả bóng đá trực tiếp declare, calculate VAT on the car sale proceeds.
Example 17: Mr. E, an individual not engaged in business, mortgages a 5-seater car kết quả bóng đá trực tiếp VC bank for a loan. Upon maturity failing kết quả bóng đá trực tiếp repay the loan, the mortgaged car gets auctioned kết quả bóng đá trực tiếp recover debt; the auctioned sale proceeds are not subject kết quả bóng đá trực tiếp VAT declaration, calculation.
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Thus,for farmers (individuals not engaged in business) wishing kết quả bóng đá trực tiếp resell agricultural dryers kết quả bóng đá trực tiếp others, they are not required kết quả bóng đá trực tiếp declare and calculate VAT.
How many methods are there kết quả bóng đá trực tiếp calculate VAT in Vietnam?
Pursuant kết quả bóng đá trực tiếp the provisions of Article 9 of the2008 Law on Value-Added Taxregarding VAT calculation methods, the regulations are as follows:
Tax Calculation Methods
The methods for calculating VAT include the credit method and the direct method based on added value.
Thus, there are two methods for calculating VAT including:
- The credit method of VAT;
- The direct method on added value.
