What is trực tiếp bóng đá hôm nay euro basis for calculating severance tax in Vietnam?
What is trực tiếp bóng đá hôm nay euro basis for calculating severance tax in Vietnam?
According to Article 4 ofCircular 152/2015/TT-BTCtrực tiếp bóng đá hôm nay euro regulations are as follows:
Basis for Tax Calculation
1. trực tiếp bóng đá hôm nay euro basis for calculating severance tax is trực tiếp bóng đá hôm nay euro taxable resource production, taxable resource value, and severance tax rate.
2. Determination of payable severance tax in trực tiếp bóng đá hôm nay euro period
Payable severance tax in trực tiếp bóng đá hôm nay euro period = Taxable resource production x Unit price of taxable resource x severance tax rate
In trực tiếp bóng đá hôm nay euro case that trực tiếp bóng đá hôm nay euro state authority determines trực tiếp bóng đá hôm nay euro amount of severance tax payable per unit of extracted resource, trực tiếp bóng đá hôm nay euro payable severance tax is calculated as follows:
Payable severance tax in trực tiếp bóng đá hôm nay euro period = Taxable resource production x Prescribed amount of severance tax per unit of extracted resource
trực tiếp bóng đá hôm nay euro determination of severance tax is based on trực tiếp bóng đá hôm nay euro tax authority's database, in accordance with trực tiếp bóng đá hôm nay euro tax determination regulations under trực tiếp bóng đá hôm nay euro law on tax management.
Thus, trực tiếp bóng đá hôm nay euro basis for calculating severance tax is trực tiếp bóng đá hôm nay euro taxable resource production, taxable resource value, and severance tax rate.
What is trực tiếp bóng đá hôm nay euro basis for calculating severance tax in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
Which entities are subject to severance tax in Vietnam?
According to Article 2 ofCircular 152/2015/TT-BTC, trực tiếp bóng đá hôm nay euro entities subject to severance tax include natural resources within trực tiếp bóng đá hôm nay euro territories of land, islands, inland waters, territorial waters, contiguous zones, exclusive economic zones, and continental shelf under trực tiếp bóng đá hôm nay euro sovereignty and jurisdiction of trực tiếp bóng đá hôm nay euro Socialist Republic of Vietnam, including:
- Metallic minerals.- Non-metallic minerals.- Products of natural forests, including various types of plants and other products of natural forests, except animals and star anise, cinnamon, cardamom which are planted by taxpayers in assigned natural forest areas for nurturing and protection.- Natural aquatic resources, including marine animals and plants.- Natural water, including surface water and groundwater, except natural water used for agriculture, forestry, aquaculture, salt production, and seawater used for cooling machinery.
Seawater used for cooling machinery must meet environmental requirements, water circulation efficiency, and specialized economic-technical conditions confirmed by trực tiếp bóng đá hôm nay euro competent state authority. If trực tiếp bóng đá hôm nay euro use of seawater causes pollution and does not meet environmental standards, it will be handled according to regulations.
- Natural bird's nests, except bird's nests obtained by organizations or individuals from investment activities in building houses to attract natural birds for breeding and exploitation.
Bird's nests obtained by organizations or individuals from investment activities in building houses to attract natural birds for breeding and exploitation must comply with regulations.
- Other natural resources as determined by trực tiếp bóng đá hôm nay euro Ministry of Finance in coordination with relevant Ministries and sectors to report to trực tiếp bóng đá hôm nay euro Government for submission to trực tiếp bóng đá hôm nay euro Standing Committee of trực tiếp bóng đá hôm nay euro National Assembly for consideration and decision.
What is trực tiếp bóng đá hôm nay euro severance tax rate in Vietnam?
According to Article 7 of trực tiếp bóng đá hôm nay euroLaw on severance tax 2009, trực tiếp bóng đá hôm nay euro severance tax rates are stipulated as follows:
- trực tiếp bóng đá hôm nay euro table of severance tax rates is as follows:
| No. | Group, Type of Resource | Tax Rate (%) |
|---|---|---|
| I | Metallic Minerals | |
| 1 | Iron, manganese | 7 - 20 |
| 2 | Titanium | 7 - 20 |
| 3 | Gold | 9 - 25 |
| 4 | Rare earths | 12 - 25 |
| 5 | Platinum, silver, tin | 7 - 25 |
| 6 | Wolfram, antimony | 7 - 25 |
| 7 | Lead, zinc, aluminum, bauxite, copper, nickel | 7 - 25 |
| 8 | Cobalt, molybdenum, mercury, magnesium, vanadium | 7 - 25 |
| 9 | Other metallic minerals | 5 - 25 |
| II | Non-metallic minerals | |
| 1 | Soil for leveling, construction | 3 - 10 |
| 2 | Stone (excluding lime-making stone and cement production), gravel, sand (excluding glass-making sand) | 5 - 15 |
| 3 | Soil for brick-making | 5 - 15 |
| 4 | Granite, refractory clay | 7 - 20 |
| 5 | Dolomite, quartzite | 7 - 20 |
| 6 | Kaolin, mica, technical quartz, glass-making sand | 7 - 15 |
| 7 | Pyrite, phosphorite, lime-making stone, and cement production | 5 - 15 |
| 8 | Apatite, serpentine | 3 - 10 |
| 9 | Anthracite coal (underground) | 4 - 20 |
| 10 | Anthracite coal (open-pit) | 6 - 20 |
| 11 | Brown coal, coking coal | 6 - 20 |
| 12 | Other coal types | 4 - 20 |
| 13 | Diamond, ruby, sapphire | 16 - 30 |
| 14 | Emerald, alexandrite, black opal | 16 - 30 |
| 15 | Topaz, rodolite, pyrope, beryl, spinel | 12 - 25 |
| 16 | Amethyst, green, yellow, or orange quartz, cryolite, white or red fire opal, feldspar, turquoise, nephrite | 12 - 25 |
| 17 | Other non-metallic minerals | 4 - 25 |
| III | Crude oil | 6 - 40 |
| IV | Natural gas, coal gas | 1 - 30 |
| V | Products of natural forests | |
| 1 | Wood (Group I) | 25 - 35 |
| 2 | Wood (Group II) | 20 - 30 |
| 3 | Wood (Groups III, IV) | 15 - 20 |
| 4 | Wood (Groups V, VI, VII, VIII and other woods) | 10 - 15 |
| 5 | Branches, tops, roots | 10 - 20 |
| 6 | Firewood | 1 - 5 |
| 7 | Bamboo, rattan, satchel, reed, thatch, lo o | 10 - 15 |
| 8 | Agarwood, calambac | 25 - 30 |
| 9 | Star anise, cinnamon, cardamom, amomum, thảo quả | 10 - 15 |
| 10 | Other products of natural forests | 5 - 15 |
| VI | Natural aquatic resources | |
| 1 | Pearls, abalones, sea cucumbers | 6 - 10 |
| 2 | Other natural aquatic resources | 1 - 5 |
| VII | Natural water | |
| 1 | Natural mineral water, natural hot water, natural filtered water (bottled, canned) | 8 - 10 |
| 2 | Natural water used for hydroelectric production | 2 - 5 |
| 3 | Natural water for production and business, excluding water specified at points 1 and 2 of this group | |
| 3.1 | Surface water | 1 - 3 |
| 3.2 | Groundwater | 3 - 8 |
| VIII | Natural bird's nests | 10 - 20 |
| IX | Other resources | 1 - 20 |
- trực tiếp bóng đá hôm nay euro specific tax rates for crude oil, natural gas, and coal gas are determined progressively based on trực tiếp bóng đá hôm nay euro average daily extraction output.
- Based on trực tiếp bóng đá hôm nay euro provisions in clauses 1 and 2, Article 7 of trực tiếp bóng đá hôm nay euroLaw on severance tax 2009, trực tiếp bóng đá hôm nay euro Standing Committee of trực tiếp bóng đá hôm nay euro National Assembly stipulates specific tax rates for each type of resource during each period to ensure trực tiếp bóng đá hôm nay euro following principles:
+ In line with trực tiếp bóng đá hôm nay euro group and type of resource list and within trực tiếp bóng đá hôm nay euro tax rate range defined by trực tiếp bóng đá hôm nay euro National Assembly;
+ Contributing to state management of resources; protecting, exploiting, using rationally, economically, and efficiently trực tiếp bóng đá hôm nay euro resource;
+ Contributing to ensuring state budget revenue and market stability.
