What are the bases for calculating non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?

What are the bases for calculating non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?

Pursuant to Article 5 of the2010 Law on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax, the basis for calculating non-agricultural trực tiếp bóng đá việt nam hôm nay use tax is the taxable price and the tax rate. To be specific:

(1) Taxable Price (According to Article 6 of the2010 Law on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax)

- The taxable price for trực tiếp bóng đá việt nam hôm nay is determined by the taxable trực tiếp bóng đá việt nam hôm nay area multiplied by the trực tiếp bóng đá việt nam hôm nay price per square meter.

- The taxable trực tiếp bóng đá việt nam hôm nay area is regulated as follows:

+ The taxable trực tiếp bóng đá việt nam hôm nay area is the actual area of trực tiếp bóng đá việt nam hôm nay in use.

In case of multiple trực tiếp bóng đá việt nam hôm nay parcels for residential purposes, the taxable trực tiếp bóng đá việt nam hôm nay area is the total area of the taxable parcels.

In the case where the State allocates or leases trực tiếp bóng đá việt nam hôm nay for the construction of industrial zones, the taxable trực tiếp bóng đá việt nam hôm nay area does not include the area used for shared infrastructure;

+ For multi-storey residential buildings with multiple households, including those used for both residential and business purposes, the taxable trực tiếp bóng đá việt nam hôm nay area is determined by the allocation coefficient multiplied by the area of the house used by each organization, household, or individual.

The allocation coefficient is determined by dividing the construction trực tiếp bóng đá việt nam hôm nay area of multi-storey residential buildings by the total house area used by the organizations, households, or individuals.

If multi-storey residential buildings have basements, 50% of the basement area used by organizations, households, or individuals is added to the house area used by these organizations, households, or individuals to calculate the allocation coefficient;

+ For underground construction works, the allocation coefficient is set at 0.5 of the construction trực tiếp bóng đá việt nam hôm nay area divided by the total construction area used by the organizations, households, or individuals.

- The price per square meter of trực tiếp bóng đá việt nam hôm nay is the price according to the trực tiếp bóng đá việt nam hôm nay use purpose as prescribed by the Provincial-level People's Committee and is stable for a 5-year cycle from the date theLuật thuế sử trực tiếp bóng đá euro hôm nay đất phi nông nghiệp 2010 Sốtakes effect.

(2) Tax Rate (According to Article 7 of the2010 Law on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax)

- The tax rate for residential trực tiếp bóng đá việt nam hôm nay, including those used for business purposes, is applied according to the progressive tax schedule as follows:

- The residential trực tiếp bóng đá việt nam hôm nay area limit used as the tax base is the new residential trực tiếp bóng đá việt nam hôm nay allocation limit prescribed by the Provincial-level People's Committee from January 1, 2012.

In case the residential trực tiếp bóng đá việt nam hôm nay area limit was prescribed before January 1, 2012, it is applied as follows:

+ If the residential trực tiếp bóng đá việt nam hôm nay area limit prescribed before January 1, 2012, is lower than the new residential trực tiếp bóng đá việt nam hôm nay allocation limit, the new allocation limit is applied as the tax base;

+ If the residential trực tiếp bóng đá việt nam hôm nay area limit prescribed before January 1, 2012, is higher than the new allocation limit, the old residential trực tiếp bóng đá việt nam hôm nay area limit is applied as the tax base.

- Residential trực tiếp bóng đá việt nam hôm nay in multi-storey buildings with multiple households, apartments, and underground construction works are subject to a tax rate of 0.03%.

- Non-agricultural production and business trực tiếp bóng đá việt nam hôm nay is subject to a tax rate of 0.03%.

- Non-agricultural trực tiếp bóng đá việt nam hôm nay specified in Article 3 of the2010 Law on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Taxused for business purposes is subject to a tax rate of 0.03%.

- trực tiếp bóng đá việt nam hôm nay used for improper purposes, unused trực tiếp bóng đá việt nam hôm nay conforming to the plan is subject to a tax rate of 0.15%. In case of trực tiếp bóng đá việt nam hôm nay for phased investment projects according to the investor's registration approved by the competent state agency, it is not considered as unused trực tiếp bóng đá việt nam hôm nay and is subject to a tax rate of 0.03%.

- Encroached or occupied trực tiếp bóng đá việt nam hôm nay is subject to a tax rate of 0.2% without applying the trực tiếp bóng đá việt nam hôm nay area limit. Paying tax is not a basis for recognizing the legal trực tiếp bóng đá việt nam hôm nay use rights of taxpayers for the encroached or occupied trực tiếp bóng đá việt nam hôm nay area.

What are the bases for calculating non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?​ (Image from the Internet)

Are lands used by religious institutionssubject to non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?

According to Article 3 of the2010 Law on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax:

Non-taxable objects

Non-agricultural trực tiếp bóng đá việt nam hôm nay used not for business purposes includes:

1. trực tiếp bóng đá việt nam hôm nay used for public purposes, including transportation trực tiếp bóng đá việt nam hôm nay, irrigation trực tiếp bóng đá việt nam hôm nay; trực tiếp bóng đá việt nam hôm nay for construction of cultural, healthcare, education and training, sports facilities serving the public interest; trực tiếp bóng đá việt nam hôm nay with historical-cultural relics, scenic spots; trực tiếp bóng đá việt nam hôm nay for construction of other public works as prescribed by the Government of Vietnam;

2. trực tiếp bóng đá việt nam hôm nay used by religious institutions;

3. trực tiếp bóng đá việt nam hôm nay for cemeteries and graveyards;

...

Therefore, trực tiếp bóng đá việt nam hôm nay used by religious institutions will not be subject to trực tiếp bóng đá việt nam hôm nay use tax if it is not used for business purposes.

Are rural residential trực tiếp bóng đá việt nam hôm nay and urban residential trực tiếp bóng đá việt nam hôm nay subject to non-agricultural trực tiếp bóng đá việt nam hôm nay use tax in Vietnam?

Pursuant to Article 2 of the2010 Law on Non-Agricultural trực tiếp bóng đá việt nam hôm nay Use Tax:

Taxable objects

1. Residential trực tiếp bóng đá việt nam hôm nay in rural areas, residential trực tiếp bóng đá việt nam hôm nay in urban areas.

2. Non-agricultural production and business trực tiếp bóng đá việt nam hôm nay, including trực tiếp bóng đá việt nam hôm nay for construction of industrial zones; trực tiếp bóng đá việt nam hôm nay used for building production and business establishments; trực tiếp bóng đá việt nam hôm nay for mining and processing minerals; trực tiếp bóng đá việt nam hôm nay for producing construction materials and pottery.

3. Non-agricultural trực tiếp bóng đá việt nam hôm nay specified in Article 3 of this Law used for business purposes.

Therefore, residential trực tiếp bóng đá việt nam hôm nay in rural areas and residential trực tiếp bóng đá việt nam hôm nay in urban areas will be subject to non-agricultural trực tiếp bóng đá việt nam hôm nay use tax.