What is the definition of excise trực tiếp bóng đá việt nam hôm nay in Vietnam? What are the goods subject to excise trực tiếp bóng đá việt nam hôm nay?

What is the definition of excise trực tiếp bóng đá việt nam hôm nay in Vietnam?

Currently, the Vietnameselaw does not specify the definition of excise trực tiếp bóng đá việt nam hôm nay. However, based on the taxable and non-taxable objects under Article 2 of the Excise trực tiếp bóng đá việt nam hôm nayLaw 2008(amended by Clause 1 Article 1 of theLaw on Amendments to Excise trực tiếp bóng đá việt nam hôm nay Law 2014) and Article 3 of the Excise trực tiếp bóng đá việt nam hôm nayLaw 2008, the definition ofexcise trực tiếp bóng đá việt nam hôm nay may be defined.

Simultaneously, underArticle 5 of the Excise trực tiếp bóng đá việt nam hôm nayLaw 2008:

trực tiếp bóng đá việt nam hôm nay bases

Excise trực tiếp bóng đá việt nam hôm nay bases include the taxed price of a taxable goods or service and the trực tiếp bóng đá việt nam hôm nay rate. The payable excise trực tiếp bóng đá việt nam hôm nay amount is the excise taxed price multiplied by the excise trực tiếp bóng đá việt nam hôm nay rate.

From the synthesis of the above regulations,the excise trực tiếp bóng đá việt nam hôm nay is an indirect trực tiếp bóng đá việt nam hôm nay levied on certain luxury goods and services to regulate production, importation, and societal consumption.

Simultaneously, it strongly regulates the income of consumers, contributing to increasing the State Budget revenue and strengthening business production management for taxable goods and services.

The excise trực tiếp bóng đá việt nam hôm nay is paid by the facilitiesdirectly producing the goods, but the consumers pay the trực tiếp bóng đá việt nam hôm nay as it is included in the sale price.

What are the 10goodssubject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam?

Under Article 2 of theLaw on excise trực tiếp bóng đá việt nam hôm nay 2008and Article 2 ofDecree 108/2015/ND-CP, the objectssubject to excise trực tiếp bóng đá việt nam hôm nay include:

Taxable objects

1. Goods:

a/ Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

b/ Liquor;

c/ Beer;

d/ Under-24 seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

e/ Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

f/ Aircraft and yachts;

g/ Gasoline;

h/ Air-conditioners of 90,000 BTU or less;

i/ Playing cards;

j/ Votive gilt papers and votive objects.

2. Services:

a/ Dance halls:

b/ Massage parlors and karaoke bars;

c/ Casinos; prize-winning video games, including jackpot and slot games and games on similar machines;

d/ Betting;

e/ Golf business, including the sale of membership cards and golf playing tickets;

f/ Lottery business.

Therefore, referring to the above regulations, the 10 goods subject to excise trực tiếp bóng đá việt nam hôm nay in Vietnam according to current legal regulations include:

- Cigarettes, cigars and other tobacco preparations used for smoking, inhaling, chewing, sniffing or keeping in mouth;

- Liquor;

- Beer;

- Under-24-seat cars, including cars for both passenger and cargo transportation with two or more rows of seats and fixed partitions between passenger holds and cargo holds;

- Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm3;

- Aircraft and yachts;

- Gasoline of all kinds, naphtha, reformade components and other components for mixing gasoline;

- Air-conditioners of 90,000 BTU or less;

- Playing cards;

- Votive gilt papers and votive objects.

*Note:Goods subject to excise trực tiếp bóng đá việt nam hôm nay must be complete products, not including parts for assembling these goods.

What are the trực tiếp bóng đá việt nam hôm nay rates applicable to the group of goods subject to excise trực tiếp bóng đá việt nam hôm nay?

Article 5 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008provides for the trực tiếp bóng đá việt nam hôm nay bases:

trực tiếp bóng đá việt nam hôm nay bases

Excise trực tiếp bóng đá việt nam hôm nay bases include the taxed price of a taxable goods or service and the trực tiếp bóng đá việt nam hôm nay rate. The payable excise trực tiếp bóng đá việt nam hôm nay amount is the excise taxed price multiplied by the excise trực tiếp bóng đá việt nam hôm nay rate.

Furthermore, the payable excise trực tiếp bóng đá việt nam hôm nay amount is determined by the following formula:

excise taxpayable= Taxable price x trực tiếp bóng đá việt nam hôm nay rate

Additionally, according to Article 7 of theexcise trực tiếp bóng đá việt nam hôm nay Law 2008(amended by Clause 4 Article 1 of theLaw on Amendments to Excise trực tiếp bóng đá việt nam hôm nay Law 2014, Clause 2 Article 2 of theLaw on Amendments to Law on Value Added trực tiếp bóng đá việt nam hôm nay Law, Excise trực tiếp bóng đá việt nam hôm nay Law, and trực tiếp bóng đá việt nam hôm nay Administration Law 2016and Article 8 of theLaw on Amendments to Law on Public Investment Law, Public-Private Partnership Investment Law, Investment Law, Housing Law, Bidding Law, Electricity Law, Enterprise Law, excise trực tiếp bóng đá việt nam hôm nay Law, and Civil Judgment Enforcement Law 2022) the excise trực tiếp bóng đá việt nam hôm nay rates for types of goods are as follows:

trực tiếp bóng đá việt nam hôm nay Rates

The excise trực tiếp bóng đá việt nam hôm nay rates for goods and services are specified in the excise trực tiếp bóng đá việt nam hôm nay Tariff below:

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Therefore, depending on the type of goods, the trực tiếp bóng đá việt nam hôm nay rate will vary accordingly.

What is the definition of excise trực tiếp bóng đá việt nam hôm nay in Vietnam? What are the 10 goods subject to excise trực tiếp bóng đá việt nam hôm nay? (Image from the Internet)

What are thecases of excise taxrefund in Vietnam?

Under Article 8 of theExcise trực tiếp bóng đá việt nam hôm nay Law 2008, excise taxpayers may have the paid trực tiếp bóng đá việt nam hôm nay amounts refunded in the following cases:

- Goods temporarily imported for re-export:

- Goods which are raw materials imported for export production and processing;

- Finalization of overpaid trực tiếp bóng đá việt nam hôm nay amounts upon merger, consolidation, separation, split-up. dissolution, bankruptcy, ownership change, enterprise transformation or operation termination;

- Upon issuance of trực tiếp bóng đá việt nam hôm nay refund decisions by competent agencies under law. and cases of excise trực tiếp bóng đá việt nam hôm nay refund under treaties to which the Socialist Republic of Vietnam is a contracting party.

The excise trực tiếp bóng đá việt nam hôm nay refund under Points a and b of this Clause is applicable only to actually exported goods.