What are bases for corporate xem bóng đá trực tiếp nhà cái calculation in Vietnam?

What are basesfor corporate xem bóng đá trực tiếp nhà cái calculation in Vietnam?

According to Article 5 ofDecree 218/2013/ND-CP, the basis for corporate xem bóng đá trực tiếp nhà cái calculation is as follows:

The tax calculation basis is the taxable xem bóng đá trực tiếp nhà cái in the period and the tax rate.

The tax calculation period is implemented according to the provisions of Article 5 of the2008 Corporate xem bóng đá trực tiếp nhà cái Lawand tax administration laws.

Enterprises can choose the tax calculation period based on the calendar year or the fiscal year but must notify the tax authority before implementation.

What are bases for corporate xem bóng đá trực tiếp nhà cái calculation in Vietnam? (Image from the Internet)

How to determine taxable xem bóng đá trực tiếp nhà cái in Vietnam?

According to Article 6 ofDecree 218/2013/ND-CP, the determination of taxable xem bóng đá trực tiếp nhà cái is as follows:

(1). Taxable xem bóng đá trực tiếp nhà cái during the tax calculation period is determined as follows:

(2). Taxable revenue is determined as follows:

Enterprises engaged in multiple business activities shall combine taxable revenues from all business activities to determine taxable xem bóng đá trực tiếp nhà cái.

If there are business activities incurring losses, these losses can be offset against the taxable revenues from profitable business activities as chosen by the enterprise. The remaining income after offsetting applies the corporate xem bóng đá trực tiếp nhà cái rate of the profitable business activities.

xem bóng đá trực tiếp nhà cái from real estate transfers, investment project transfers, rights transfers in investment projects, exploration, extraction, and processing minerals must be separately determined for tax declaration.

In the case of transferring rights in investment projects, transferring investment projects (excluding exploration and extraction projects), or transferring real estate if there is a loss, the loss can be offset against the xem bóng đá trực tiếp nhà cái from manufacturing and business operations during the tax calculation period.

If the enterprise dissolving procedures includes selling real estate which is a fixed asset, the xem bóng đá trực tiếp nhà cái (if any) from the real estate transfer is offset against the xem bóng đá trực tiếp nhà cái from the business operation of the enterprise.

(3). The determination of taxable xem bóng đá trực tiếp nhà cái for some manufacturing and business activities is specified as follows:

- xem bóng đá trực tiếp nhà cái from capital transfer (excluding xem bóng đá trực tiếp nhà cái from securities transfer stipulated in point b, clause 3, Article 6 ofDecree 218/2013/ND-CP) is determined by the total amount collected under the transfer contract minus (-) the purchase price of the transferred capital and relevant direct costs.

If the enterprise transfers capital and receives non-cash assets or other material benefits (such as stocks, fund certificates), income generated is subject to corporate xem bóng đá trực tiếp nhà cái.

- xem bóng đá trực tiếp nhà cái from securities transfer is determined by the selling price minus (-) the purchase price of the transferred securities and minus (-) the direct costs related to the securities transfer.

If the enterprise issues shares, the difference between the issuance price and the nominal value is not subject to corporate xem bóng đá trực tiếp nhà cái.

In cases of splitting, merging, or consolidating enterprises whereby share swaps occur at the time of splitting, merging, or consolidating that generates income, such income is subject to corporate xem bóng đá trực tiếp nhà cái.

If the enterprise transfers securities and receives non-cash assets or other material benefits (such as stocks, fund certificates), any resulting income is subject to corporate xem bóng đá trực tiếp nhà cái.

- xem bóng đá trực tiếp nhà cái from intellectual property rights, technology transfer is determined by the total xem bóng đá trực tiếp nhà cái minus (-) the cost or expense for creating intellectual property rights or transferred technology, minus (-) the maintenance, upgrade, and development costs of intellectual property rights or transferred technology, and other allowable deductions.

- xem bóng đá trực tiếp nhà cái from leasing assets is determined by rental revenue minus (-) basic depreciation allocations, maintenance, repair, and property maintenance costs, re-rental costs (if any), and other allowable expenses related to the lease.

- xem bóng đá trực tiếp nhà cái from transferring or liquidating assets (excluding real estate) is determined by the amount collected from the transfer or liquidation minus (-) the remaining value of the asset recorded on the accounting books at the time of transferring or liquidating and other allowable expenses related to the transfer or liquidation.

- xem bóng đá trực tiếp nhà cái from foreign exchange sales is determined by the total amount collected from foreign exchange sales minus (-) the cost of the sold foreign exchange.

- The difference due to asset revaluation, reallocation upon division, merger, consolidation, dissolution, conversion of enterprise type, change of ownership, or capital contribution is determined by the difference between the revalued asset value and the remaining value of the asset recorded in the accounting books before revaluation.

In case of increase or decrease difference due to revaluation of fixed assets when contributing capital or reallocating assets upon enterprise division, merger, consolidation, conversion of enterprise type, or land use right value contribution for real estate development projects, if the land use right value is not depreciable, the difference is calculated gradually into other xem bóng đá trực tiếp nhà cái over a maximum period of 10 years from the year of asset contribution.

- For Business Cooperation Contracts (BCC) that share after-tax profit, xem bóng đá trực tiếp nhà cái is determined by the total revenue according to the BCC minus (-) total costs related to generating such revenue as per the BCC.

The Ministry of Finance provides specific guidance on determining revenue and cost of BCC with profit sharing after tax.

- xem bóng đá trực tiếp nhà cái from overseas manufacturing and business activities is the total pre-tax xem bóng đá trực tiếp nhà cái received.

(4) xem bóng đá trực tiếp nhà cái from oil and gas exploration and extraction activities is determined by each petroleum contract.

How to determine losses and loss carriage for corporate xem bóng đá trực tiếp nhà cái calculation in Vietnam?

According to Article 7 ofDecree 218/2013/ND-CP, the determination of losses and loss carriage for corporate xem bóng đá trực tiếp nhà cái calculation is as follows:

- Loss incurred during the tax calculation period is the negative (-) difference in taxable xem bóng đá trực tiếp nhà cái, excluding carried forward losses from previous years, determined by the formula stipulated in clause 1 Article 6 ofDecree 218/2013/ND-CP.

- Enterprises with losses can carry forward the losses to the subsequent year, which are deductible from taxable xem bóng đá trực tiếp nhà cái. The carry-forward period is continuous and shall not exceed 5 years, starting from the next year after the loss year.

- Losses from real estate transfer, investment project transfer, rights transfer in investment projects (excluding exploration and extraction projects) after offsetting against taxable incomes of the same activity or losses offset as per clause 2 Article 6 ofDecree 218/2013/ND-CPif losses remain, such losses in rights transfer from mineral extraction shall be carried forward to the subsequent year for the same activity's taxable xem bóng đá trực tiếp nhà cái, and the carry-forward period is continuous and shall not exceed 5 years from the subsequent year after the loss year.