Thu lịch trực tiếp bóng đá hôm nay từ chuyển nhượng quyền thuê đất có phải đóng thuế thu lịch trực tiếp bóng đá hôm
Is trực tiếp bóng đá việt nam hôm nay the transfer of land lease rights subject to personal income tax in Vietnam?
Based on Clause 5, Article 3 of thePersonal Income Tax Law 2007, as amended by Clause 1, Article 1 of theAmended Personal Income Tax Law 2012, specifies taxable income as follows:
Taxable Income
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- trực tiếp bóng đá việt nam hôm nay the transfer of capital, including:
a) trực tiếp bóng đá việt nam hôm nay transferring capital portions in economic organizations;
b) trực tiếp bóng đá việt nam hôm nay transferring securities;
c) trực tiếp bóng đá việt nam hôm nay transferring capital in other forms.
- trực tiếp bóng đá việt nam hôm nay real estate transfer, including:
a) trực tiếp bóng đá việt nam hôm nay transferring land use rights and assets attached to land;
b) trực tiếp bóng đá việt nam hôm nay transferring ownership or use rights of housing;
c)trực tiếp bóng đá việt nam hôm nay transferring land lease rights, water surface lease rights;
d) Other incomes received from real estate transfer in any form."
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Thus, according to the above regulation, trực tiếp bóng đá việt nam hôm nay the transfer of land lease rights is subject to personal income tax.
Is trực tiếp bóng đá việt nam hôm nay the transfer of land lease rights subject to personal income tax in Vietnam? (Image from Internet)
What are regulations onthe personal income tax periodin Vietnam?
According to Article 7 of thePersonal Income Tax Law 2007as amended by Clause 3, Article 1 of theAmended Personal Income Tax Law 2012about the tax period, stipulates as follows:
- The tax period for a resident individual is regulated as follows:
+ Annual tax period applies to trực tiếp bóng đá việt nam hôm nay business activities; trực tiếp bóng đá việt nam hôm nay wages and salaries;
+ Per occurrence tax period applies to trực tiếp bóng đá việt nam hôm nay capital investment; trực tiếp bóng đá việt nam hôm nay capital transfer, except trực tiếp bóng đá việt nam hôm nay securities transfer; trực tiếp bóng đá việt nam hôm nay real estate transfer; trực tiếp bóng đá việt nam hôm nay winnings; trực tiếp bóng đá việt nam hôm nay copyrights; trực tiếp bóng đá việt nam hôm nay franchise; trực tiếp bóng đá việt nam hôm nay inheritance; trực tiếp bóng đá việt nam hôm nay gifts;
+ Tax period per each transfer or annually for trực tiếp bóng đá việt nam hôm nay securities transfer.
- The tax period for a non-resident individual is calculated per occurrence of income generation applicable to all taxable income.
What income is exempt from personal income tax in Vietnam?
According to Article 4 of thePersonal Income Tax Law 2007as supplemented by Clause 3, Article 2 of theAmendment to Laws on Tax 2014and amended by Clause 2, Article 1 of theAmended Personal Income Tax Law 2012specifies exempt personal income as follows:
- trực tiếp bóng đá việt nam hôm nay real estate transfer between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings with each other.
- trực tiếp bóng đá việt nam hôm nay transferring residential houses, homestead land use rights, and assets attached to homestead land of individuals in cases where individuals own only one residential house or homestead land.
- trực tiếp bóng đá việt nam hôm nay the value of land use rights of individuals upon state allocation.
- trực tiếp bóng đá việt nam hôm nay inheritance, gifts as real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; siblings with each other.
- Income of households, individuals directly engaging in agricultural, forestry production, salt making, aquaculture and fishing that have not undergone processing into other products or only undergone simple preliminary processing.
- trực tiếp bóng đá việt nam hôm nay conversion of agricultural land allocated by the State to households, individuals for production.
- trực tiếp bóng đá việt nam hôm nay interest on deposits at credit institutions, interest from life insurance contracts.
- trực tiếp bóng đá việt nam hôm nay remittances.
- Night-work or overtime salary wage paid higher than day-work or regulated working hour wages.
- Pension income paid by the Social Insurance Fund; monthly pensions paid by the voluntary pension fund.
- trực tiếp bóng đá việt nam hôm nay scholarships, including:
+ Scholarships received from the state budget;
+ Scholarships received from both domestic and international organizations under such organizations' educational encouragement programs.
- trực tiếp bóng đá việt nam hôm nay life and non-life insurance contract compensation, compensation for labor accident, state compensation, and other compensations as prescribed by law.
- Income received from charity funds authorized or recognized by competent state agencies operating for charitable and humanitarian purposes, not for profit.
- Income received from foreign aid for charitable, humanitarian purposes in the form of government and non-government approved by relevant state agencies.
- trực tiếp bóng đá việt nam hôm nay wages and salaries of Vietnamese sailors working for foreign shipping lines or Vietnamese shipping lines operating international transportation.
- Income of individual shipowners, individuals with ship-use rights, and individuals working on ships from direct supply of goods and services for offshore fishing and fishing operations.
