Tuần lễ Thương mại điện tử quốc gia và Ngày mua sắm trực tuyến Việt Nam - Online Friday 2024 có các hoạt động gì? Kinh xem bóng đá trực tiếp vtv2 trên sàn giao dịch thương mại điện tử có phải đóng thuế không?
What activities are included in the National E-commerce Week vtv5 trực tiếp bóng đá hôm nay Online Friday of Vietnam 2024?
The Deputy Minister of Industry vtv5 trực tiếp bóng đá hôm nay Trade issuedDecision 2821/QD-BCT 2024regarding the organization of the"National E-commerce Week vtv5 trực tiếp bóng đá hôm nay Vietnam Online Shopping Day - Online Friday 2024".
Based on subsection 4 of Section 2 of the Plan to organize the"National E-commerce Week vtv5 trực tiếp bóng đá hôm nay Vietnam Online Shopping Day - Online Friday 2024"issued together withDecision 2821/QD-BCT 2024, the following activities are prescribed in the National E-commerce Week vtv5 trực tiếp bóng đá hôm nay Vietnam Online Shopping Day - Online Friday 2024 Program:
- Implementation of the"National E-commerce Week", which includes: direct vtv5 trực tiếp bóng đá hôm nay online seminars with topics on e-commerce vtv5 trực tiếp bóng đá hôm nay digital technology; interactive activities for consumers in the online environment; activities to promote, disseminate, vtv5 trực tiếp bóng đá hôm nay provide experiences for consumers, businesses, vtv5 trực tiếp bóng đá hôm nay governmental agencies.
- Implementation of the"60-hour Vietnam Online Shopping Day – Online Friday 2024"on websites vtv5 trực tiếp bóng đá hôm nay applications under the Program, providing nationwide promotional shopping codes on platforms vtv5 trực tiếp bóng đá hôm nay promotional product/service programs of major businesses operating in production vtv5 trực tiếp bóng đá hôm nay distribution through e-commerce.
- Organization of the Experience Space, exhibition of genuine products vtv5 trực tiếp bóng đá hôm nay digital transformation solutions of Vietnamese enterprises in Hanoi vtv5 trực tiếp bóng đá hôm nay centrally-run provinces vtv5 trực tiếp bóng đá hôm nay cities. Businesses participate in displaying vtv5 trực tiếp bóng đá hôm nay introducing digital technology products vtv5 trực tiếp bóng đá hôm nay e-commerce solutions for people to directly engage in experiences, thereby promoting regional e-commerce connections, building trust with businesses vtv5 trực tiếp bóng đá hôm nay consumers about products vtv5 trực tiếp bóng đá hôm nay services.
- Organization of activities responding to the E-commerce Week to enhance the spirit of businesses vtv5 trực tiếp bóng đá hôm nay consumers to "break through" at the end of the year in all fields, creating a bond between strong spirit vtv5 trực tiếp bóng đá hôm nay steely spirit in business activities, encouraging the participation of all entities in e-commerce vtv5 trực tiếp bóng đá hôm nay traditional transactions.
What activities are included in the National E-commerce Week vtv5 trực tiếp bóng đá hôm nay Online Friday of Vietnam 2024? (Image from the Internet)
Are incomebusiness on e-commerce platforms taxable in Vietnam?
According to the provisions of Clause 1, Article 2 ofCircular 40/2021/TT-BTCon applicable entities, as follows:
Applicable Entities
- Business households vtv5 trực tiếp bóng đá hôm nay individuals engaged in production, vtv5 trực tiếp bóng đá hôm nay trading goods vtv5 trực tiếp bóng đá hôm nay services in all sectors vtv5 trực tiếp bóng đá hôm nay industries as prescribed by law, including certain cases such as:
a) Practicing independently in fields vtv5 trực tiếp bóng đá hôm nay industries that are licensed or have practicing certificates as prescribed by law;
b) Acting as agents selling at set prices for lottery agents, insurance agents, vtv5 trực tiếp bóng đá hôm nay multi-level marketing agents with individuals directly contracting with lottery companies, insurers, or multi-level marketing companies;
c) Cooperating in business with organizations;
d) Engaging in agriculture, forestry, salt production, aquaculture, vtv5 trực tiếp bóng đá hôm nay fishing that do not meet exemption conditions under VAT vtv5 trực tiếp bóng đá hôm nay personal income tax law;
e) E-commerce activities, including cases where individuals earn income from digital information products vtv5 trực tiếp bóng đá hôm nay services as prescribed by e-commerce law.
...
Additionally, according to Article 4 ofCircular 40/2021/TT-BTCstipulating tax calculation principles:
Tax Calculation Principles
- The principle of calculating taxes for business households vtv5 trực tiếp bóng đá hôm nay individuals is implemented according to current legal provisions on VAT, personal income tax, vtv5 trực tiếp bóng đá hôm nay relevant legal documents.
- Business households vtv5 trực tiếp bóng đá hôm nay individuals with an annual revenue from production vtv5 trực tiếp bóng đá hôm nay business activities of up to 100 million VND are not required to pay VAT vtv5 trực tiếp bóng đá hôm nay personal income tax according to the legal provisions on VAT vtv5 trực tiếp bóng đá hôm nay personal income tax. Business households vtv5 trực tiếp bóng đá hôm nay individuals must declare taxes accurately, truthfully, comprehensively, vtv5 trực tiếp bóng đá hôm nay submit tax documents on time; they are responsible before the law for the accuracy, truthfulness, vtv5 trực tiếp bóng đá hôm nay completeness of tax documents according to the regulations.
- Business households vtv5 trực tiếp bóng đá hôm nay individuals operating as a group or family, the revenue threshold of 100 million VND/year to determine individuals not required to pay VAT, vtv5 trực tiếp bóng đá hôm nay personal income tax is determined for one (01) sole representative of the group or family in the tax year.
Thus, individuals conducting business on e-commerce platforms will be required to pay VAT vtv5 trực tiếp bóng đá hôm nay personal income tax if their revenue exceeds 100 million VND in a calendar year.
What are responsibilities of enterprises vtv5 trực tiếp bóng đá hôm nay individuals engaged in e-commerce in Vietnam?
According to Section 1 of Official Dispatch 3723/CTCTH-TTHT 2024, individuals engaged in e-commerce have the following responsibilities:
- Accurately, truthfully, vtv5 trực tiếp bóng đá hôm nay comprehensively declare taxes, submit tax documents on time; they are responsible before the law for the accuracy, truthfulness, vtv5 trực tiếp bóng đá hôm nay completeness of tax documents.
- Fully vtv5 trực tiếp bóng đá hôm nay promptly pay taxes, late payment fees, vtv5 trực tiếp bóng đá hôm nay fines at the correct time vtv5 trực tiếp bóng đá hôm nay place.
- Comply with accounting, statistical, vtv5 trực tiếp bóng đá hôm nay invoice usage regulations as prescribed by law.
- Accurately, truthfully, vtv5 trực tiếp bóng đá hôm nay comprehensively record activities that generate tax obligations, tax deductions, vtv5 trực tiếp bóng đá hôm nay transactions required to declare tax information.
- Prepare vtv5 trực tiếp bóng đá hôm nay deliver invoices vtv5 trực tiếp bóng đá hôm nay documents to buyers for the exact quantity, classification, vtv5 trực tiếp bóng đá hôm nay actual payment value when selling goods vtv5 trực tiếp bóng đá hôm nay providing services as prescribed by law.
Official Dispatch 3723/CTCTH-TTHT 2024...Download
