Lịch chiếu phim Na Tra 2: Ma Đồng Náo Hải vtv5 trực tiếp bóng đá hôm nay Việt Nam? Nhập khẩu, phát hành và chiếu phim chịu thuế suất thuế GTGT bao

Ne Zha 2: Showtimes in Vietnam

Ne Zha 2 - kết quả bóng đá trực tiếp animated feature film released during kết quả bóng đá trực tiếp Lunar New Year 2025 has garnered significant attention from kết quả bóng đá trực tiếp audience. As of now, Ne Zha 2 is recognized as kết quả bóng đá trực tiếp highest-grossing box office film in kết quả bóng đá trực tiếp history of Chinese cinema.

Amidst kết quả bóng đá trực tiếp buzz surrounding Ne Zha 2, kết quả bóng đá trực tiếp official fan pages of major cinema chains in Vietnam such as CGV, Lotte Cinema, Galaxy Cinema, and BHD Star Cineplex have simultaneously posted confirmations that Ne Zha: Demon Child Sails kết quả bóng đá trực tiếp Sea will officially premiere in theaters nationwide.

However, currently, only BHD Star Cineplex has announced kết quả bóng đá trực tiếp tentative showtimes as March 14, 2025, with a runtime of 143 minutes.

Other cinema chains like CGV, Lotte Cinema, and Galaxy Cinema have yet to make an official announcement regarding kết quả bóng đá trực tiếp showtimes.

Note: kết quả bóng đá trực tiếp information about kết quả bóng đá trực tiếp showtimes of Ne Zha 2 in Vietnam is for reference only. We will continue to update as official announcements are made by kết quả bóng đá trực tiếp cinemas.*

When are Ne Zha 2showtimes in Vietnam?What is kết quả bóng đá trực tiếp VAT rate applying to film import, distribution and screeningin Vietnam? (Image from kết quả bóng đá trực tiếp Internet)

What is kết quả bóng đá trực tiếp VAT rate for film import, distribution and screening?

According to point n, clause 2, Article 8 of kết quả bóng đá trực tiếpValue Added Tax Law 2008as supplemented by clause 3, Article 1 of kết quả bóng đá trực tiếpAmended Value Added Tax Law 2013, kết quả bóng đá trực tiếp regulation is as follows:

Tax Rate

...

2. kết quả bóng đá trực tiếp 5% VAT rate applies to kết quả bóng đá trực tiếp following goods and services:

...

l) Medical equipment, instruments; medical sanitary napkins and bandages; vaccines, biologicals for disease prevention and treatment; pharmaceutical products for disease treatment, including raw materials for drug production;

m) Teaching and learning aids, including models, drawings, boards, chalk, rulers, compasses, and specialized equipment used for teaching, research, and scientific experiments;

n) Cultural activities, exhibitions, sports; artistic performances, film production, film import, distribution and screening;

o) Children's toys; books of all kinds, except for books specified in clause 15, Article 5 of this Law;

p) Scientific and technological services under kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Law on Science and Technology.

q) Sale, lease, and lease-purchase of social housing as defined by kết quả bóng đá trực tiếp Housing Law.

...

Thus, according to kết quả bóng đá trực tiếp above regulation, film import, distribution and screening activities in Vietnam will be subject to a 5% VAT rate.

Who are exempt from VAT according to current regulations?

Based on Article 5 of kết quả bóng đá trực tiếpValue Added Tax Law 2008as amended by clause 1, Article 1 of kết quả bóng đá trực tiếp2016 Law on Amendments to Value Added Tax, Special Consumption Tax, and Tax Management, clause 1, Article 1 of kết quả bóng đá trực tiếpAmended Value Added Tax Law 2013, and as supplemented by clause 1, Article 3 of kết quả bóng đá trực tiếp2014 Law on Amendments to Various Tax Laws, kết quả bóng đá trực tiếp following entities are exempt from VAT:

- Products from cultivation, husbandry, aquatic products that are raised, caught but not yet processed into other products or only undergone ordinary preliminary processing by organizations or individuals who produce, catch and sell.

Enterprises, cooperatives purchasing products from cultivation, husbandry, or aquatic products that are raised or caught but not processed into other products or only undergone typical preliminary processing, for sale to other enterprises, cooperatives are not required to declare, pay VAT but may claim input VAT deduction.

- Products that are animal breeds, plant varieties, including breed eggs, breed animals, breed plants, breed seeds, semen, embryos, genetic materials.

- Watering, drainage services; plowing and harrowing soil; dredging in-field canals serving agricultural production; agricultural product harvesting services.

- Fertilizers; agriculturally dedicated machinery and equipment; offshore fishing vessels; livestock and poultry feed, and other animal feed.

- Salt products produced from seawater, naturally mined salt, refined salt, iodized salt where kết quả bóng đá trực tiếp main component is sodium chloride (NaCl).

- State-owned housing sold by kết quả bóng đá trực tiếp State to tenants.

- Land use rights transfer.

- Life insurance, health insurance, student insurance, other related human insurance services; animal insurance, crop insurance, and other agricultural insurance services; insurance for fishing vessels, boats, necessary equipment, and tools serving directly in fishing; reinsurance.

- kết quả bóng đá trực tiếp following financial, banking, and securities services:

+ Credit-granting services including lending; discounting, rediscounting of negotiable instruments and other valuable papers; guarantees; leasing finance; issuance of credit cards; domestic factoring; international factoring; and other credit granting forms according to law.

+ Lending services by taxpayers who are not credit institutions;

+ Securities trading including securities brokerage; securities dealing; underwriting securities issues; securities investment consulting; securities depository; securities investment fund management; securities portfolio management; market-making services of stock exchanges or securities trading centers; other securities trading services according to kết quả bóng đá trực tiếp Law on Securities.

+ Transfer of capital including transfer of partial or total invested capital, including kết quả bóng đá trực tiếp sale of a business to another business for production, business, securities transfer; other forms of capital transfer according to law.

+ Debt trading;

+ Foreign exchange trading;

+ Derivative financial services including interest rate swaps; forward contracts; futures contracts; call, put options on currencies; other derivative financial services according to kết quả bóng đá trực tiếp law.

+ Selling collateral assets of debts of an organization with 100% charter capital owned by kết quả bóng đá trực tiếp Government of Vietnam established to handle bad debts of Vietnamese Credit Institutions.

- Healthcare, veterinary services including medical examination, treatment, disease prevention for humans and animals; care services for kết quả bóng đá trực tiếp elderly, disabled.

- Public postal services, telecommunications, and internet universal service according to programs of kết quả bóng đá trực tiếp Government of Vietnam.

- Zoo, flower garden, park, street greenery maintenance services, public lighting; funeral services.

- Maintenance, repair, construction using people's contributions, humanitarian aid for cultural, artistic works, public works, infrastructure, and housing for social policy beneficiaries.

- Teaching, vocational training according to kết quả bóng đá trực tiếp law.

- Radio and television broadcasting using state budget funds.

- Publication, import, distribution of newspapers, magazines, specialized bulletins, political books, textbooks, curricula, legal texts, books in ethnic languages, and propaganda pictures, posters, including those in audio, video tapes, disks; currency, currency printing.

- Public passenger transportation using buses, trams.

- Machinery, equipment, spare parts, materials not produced in kết quả bóng đá trực tiếp country, requiring importation for direct use in scientific research, technological development activities; machinery, equipment, spare parts, specialized transportation means, and materials not produced in kết quả bóng đá trực tiếp country, requiring importation for oil and gas exploration, development; aircraft, drilling rigs, ships not produced domestically that need to be imported to create fixed assets of enterprises or leased from abroad for production, business, leasing, sub-leasing.

- Weaponry and specialized equipment serving national defense and security.

- Goods imported under humanitarian aid, non-refundable aid; gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, people's armed forces units; personal gifts to individuals in Vietnam under kết quả bóng đá trực tiếp limits regulated by kết quả bóng đá trực tiếp Government of Vietnam; personal and organizational belongings exempted from diplomatic immunity; goods carried by persons within kết quả bóng đá trực tiếp duty-free luggage quota.

Goods and services sold to foreign organizations, individuals, international organizations for humanitarian aid, non-refundable aid for Vietnam.

- Transferred goods, transiting through Vietnam; temporary import goods for re-export; goods temporarily exported for re-import; imported materials to produce and process export goods according to production and processing contracts signed with foreign parties; goods and services purchased and sold between overseas with non-tariff zones and between non-tariff zones with each other.

- Technology transfer according to kết quả bóng đá trực tiếpLuật vtv5 trực tiếp bóng đá hôm; intellectual property transfer under kết quả bóng đá trực tiếpLuật Sở hữu trí tuệ 2005 Số trực; computer software.

- Imported gold in bars, blocks not crafted into jewelry, fine art products, or other goods.

- Exported products from unprocessed natural resources, minerals; exported products comprised of processed resources, minerals with total resource, mineral value plus energy costs constituting 51% or more of kết quả bóng đá trực tiếp product's cost.

- Artificial products used to replace human body parts; crutches, wheelchairs, and other dedicated tools for kết quả bóng đá trực tiếp disabled.

- Goods and services of businesses, individuals with annual revenue from business activities not exceeding one hundred million VND.

Businesses providing goods and services not subject to VAT as stipulated in Article 5 of kết quả bóng đá trực tiếpValue Added Tax Law 2008cannot claim deductions or refunds for input VAT, except when a 0% tax rate is applied as prescribed in clause 1 of Article 8Value Added Tax Law 2008.