Công ty nhập khẩu lúa mì thì có phải nộp thuế giá vtv5 trực tiếp bóng đá hôm nay ở khâu nhập khẩu?

Is an enterprise importing wheat required to pay trực tiếp bóng đá k+ upon import in Vietnam?

Pursuant to Clause 1, Article 4 ofCircular 219/2013/TT-BTC, as amended by Clause 1, Article 1 ofCircular 26/2015/TT-BTC, the regulation is as follows:

Subjects not subject to trực tiếp bóng đá k+

1. Products from cultivation (including products from planted forests), livestock, aquaculture, marine products that have not been processed into other products or have only gone through ordinary processing by organizations, individuals self-producing, capturing and selling, and at the import stage.

Newly ordinarily processed products are products that have only been cleaned, dried, shelled, milled, de-hulled, polished, separated seeds, separated stalks, cut, salted, refrigerated (chilled, frozen), preserved with sulfur gas, preserved by chemical solutions to prevent rot, soaked in sulfur solution or other preservative solutions and other common preservation forms.

Example 2: enterprise A signs a pig farming contract with enterprise B in the form where enterprise B provides enterprise A with breeding pigs, feed, veterinary medicine, and enterprise A delivers, sells pig products to enterprise B, the pig rearing fee received from enterprise B and the pig products delivered, sold to enterprise B are not subject to trực tiếp bóng đá k+.

Pig products that enterprise B receives back from enterprise A: if enterprise B sells live pigs (whole pigs) or fresh pork, the products sold are not subject to trực tiếp bóng đá k+. If enterprise B processes the pigs into products like sausages, smoked meat, meat loaf, or other processed products, the sold products are subject to trực tiếp bóng đá k+ as regulated.

...

Thus,an enterprise importing wheat that has not undergone any initial processing is not subject to trực tiếp bóng đá k+, and therefore does not have to pay value-added tax.

Is an enterprise importing wheat required to pay trực tiếp bóng đá k+ upon import in Vietnam? (Image from the Internet)

What are the current regulations on trực tiếp bóng đá k+ reduction rates in Vietnam?

According to Article 1 ofDecree 72/2024/ND-CPregarding the policy of trực tiếp bóng đá k+ reduction according toNghị trực tiếp bóng đá việt.

[1] Levels of trực tiếp bóng đá k+ reduction

- Business establishments applying trực tiếp bóng đá k+ by deduction method are subject to an 8% trực tiếp bóng đá k+ rate on goods and services defined in Clause 1, Article 1 ofDecree 72/2024/ND-CP.

- Business establishments (including household businesses, individual businesses) applying trực tiếp bóng đá k+ by a percentage rate on revenue are reduced by 20% of the percentage rate when issuing invoices for goods, services eligible for trực tiếp bóng đá k+ reduction as provided in Clause 1, Article 1 ofDecree 72/2024/ND-CP.

[2] Goods and services not eligible for trực tiếp bóng đá k+ reduction

Article 1 ofDecree 72/2024/ND-CPimplements trực tiếp bóng đá k+ reduction for groups of goods and services currently applying a 10% tax rate, except the following groups:

- Telecommunications, financial, banking, securities, insurance, real estate business activities, metals and metallurgical products, mineral products (excluding coal mining), coke, refined petroleum, and chemical products.

Details in Appendix 1 issued withDecree 72/2024/ND-CP

- Products and services subject to excise tax.

Details in Appendix 2 issued withDecree 72/2024/ND-CP

- Information technology according to information technology law.

Details in Appendix 3 issued withDecree 72/2024/ND-CP

- trực tiếp bóng đá k+ reduction for each type of goods, services specified in Clause 1, Article 1 ofDecree 72/2024/ND-CPis uniformly applied at the import stage, production, processing, and commercial business. For coal products sold (including coal mined and afterwards screened, classified through a closed-loop system before selling) subject to trực tiếp bóng đá k+ reduction.

Coal products belong to Appendix I issued withDecree 72/2024/ND-CP, at stages other than the selling stage, are not eligible for trực tiếp bóng đá k+ reduction.

Economic corporations implementing closed-loop processes before selling are also entitled to a trực tiếp bóng đá k+ reduction for coal products sold.

In cases where goods and services stated in Appendices 1, 2, and 3 issued withDecree 72/2024/ND-CPare either not subject to trực tiếp bóng đá k+ or subject to a 5% trực tiếp bóng đá k+ rate according to the Value-Added Tax Law, the rules of the Value-Added Tax Law prevail, and trực tiếp bóng đá k+ reduction is not applied.

How long is the period for applying an 8% trực tiếp bóng đá k+ rate in Vietnam?

As per Clause 2, Article 1 ofDecree 72/2024/ND-CP, the trực tiếp bóng đá k+ reduction rates are as follows:

- Business establishments applying trực tiếp bóng đá k+ by deduction method are subject to an 8% trực tiếp bóng đá k+ rate on goods and services outlined in Clause 1, Article 1 ofDecree 72/2024/ND-CP.

- Business establishments (including household businesses and individual businesses) applying trực tiếp bóng đá k+ by a percentage rate on revenue are reduced by 20% of the percentage rate when issuing invoices for goods, services eligible for trực tiếp bóng đá k+ reduction as provided in Clause 1, Article 1 ofDecree 72/2024/ND-CP.

Pursuant to Article 2, Clause 1 ofDecree 72/2024/ND-CP, the effective date and implementation are stated as follows:

Effectiveness and implementation organization

1. This Decree takes effect from July 1, 2024, to December 31, 2024.

2. Ministries, according to their functions and tasks, and the People's Committees of provinces and centrally-run cities are to direct relevant agencies to deploy propaganda, guidance, inspection, and supervision so that consumers understand and benefit from the trực tiếp bóng đá k+ reduction policy as prescribed in Article 1 of this Decree, focusing on solutions to stabilize the supply and demand of goods and services eligible for trực tiếp bóng đá k+ reduction to maintain market price stability (price excluding trực tiếp bóng đá k+) from July 1, 2024, until December 31, 2024.

3. During implementation, if difficulties arise, the Ministry of Finance is assigned to provide guidance and resolution.

4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government of Vietnam, Chairpersons of People's Committees of provinces and cities directly under central, and related enterprises, organizations, and individuals are responsible for implementing this Decree.

****lịch trực tiếp bóng đáis effective from July 1, 2024, to December 31, 2024. This means the trực tiếp bóng đá k+ reduction to 8% will be applied until December 31, 2024.

From January 1, 2025, the goods reduced in trực tiếp bóng đá k+ will revert to the 10% rate.

Therefore,the end of December marks the expiration of the period for the trực tiếp bóng đá k+ reduction to 8 percent.