Number: 78 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, June 18, 2014
IT ' S SMART
Routing Guide to Number 218 /2013/NĐ-CP the date
26 December 2013 of the Government Regulation and Guide to Action
Corporate Income Tax Law
Base of Protocol 218 /2013/NĐ-CP December 26, 2013 The Government rules out certain provisions of the Enterprise Income Tax Act and the Amendment Law, which adds some of the provisions of the Corporate Income Tax Law;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
At the suggestion of the Attorney General of the Tax Directorate, the Minister of Finance directed the implementation of the business income tax as follows:
This will guide the implementation of the decree. 218 /2013/NĐ-CP December 26, 2013, the Government regulates certain provisions of the Corporate Income Tax Act and the Amendment Law, which complements some of the provisions of the Enterprise Income Tax Law.
1. The taxpayer income tax is the organization of manufacturing operations, the business of goods, the service with taxable income (later called enterprise), including:
a) The business is established and operates under the provisions of the Corporate Law, Investment Law, Credit institutions Law, Insurance Business Law, Securities Law, Petroleum Law, Trade Law, and other laws of law under the forms: Holding company; Limited liability company; Private enterprise; Private enterprise; Attorney General's Office, Private Public Office; The parties in the contract of business cooperation; The parties in the contract to divide the oil and gas products, the oil and gas joint venture, General operating company.
b) The public sector, in addition to the public production of goods business, the service has taxable income in all sectors.
c) The organization is established and operates under the Co-operation Law.
d) The business was established by the regulation of foreign legislation (later known as foreign enterprises) which has a permanent basis in Vietnam.
The permanent basis for foreign enterprises is the manufacturing facility, which is the business that through this facility, the foreign enterprise which conducts part or the entire production, business in Vietnam, including:
-Affiliates, executive offices, factories, factories, transport vehicles, mines, oil fields, gas or other natural resource extraction sites in Vietnam;
-Building site, construction, installation, assembly;
-The basis of service providers, including consulting services through workers or organizations, others;
-Agents for foreign businesses;
-Representative in Vietnam in the event of a representative having the authority to sign the name of foreign business or representative without the authority to sign the name of the foreign business but regularly carry out the delivery of goods or services. Service in Vietnam.
The case of the two-fold tax avoidance Agreement that the Socialist Republic of Vietnam has other regulation on a permanent basis is done by the stipulation of that Agreement.
e) The organization is different from the organizations stating at points a, b, c and d 1 This has operations producing goods or services, which have taxable income.
2. The foreign organization that produces business in Vietnam does not follow the Investment Law, Corporate Law, or has an income in Vietnam paying corporate income tax in accordance with the Ministry of Finance ' s own guidelines. These organizations, if they have a capital transfer operation, pay a business income tax in accordance with this Article 14 Chapter IV.
TAX AND TAX BASES
1. The corporate income tax must submit in the tax period by tax-based income tax.
The corporate income tax must submit to the following formula:
The TNDN tax must submit
KH&CN fund extract (if available))
TNDN Tax Tax
The business case has paid corporate income tax or the same tax tax income tax in addition to Vietnam, the business is deductiated the amount of corporate income tax has submitted but the maximum not so much corporate income tax must submit. in the prescribed period of the corporate income tax law.
2. The tax rate is determined in the calendar year. The business case applies five other financial years to the calendar year, and the tax period determined by fiscal year. The first tax period for the newly established new business and the final tax period for business type transformation business, conversion of ownership, mergers, division, separation, dissolution, bankruptcy was determined in accordance with the prescribed accounting period. The law of accounting.
3. The first year 's first-year tax calculation of the newly established business since being granted a Business Registration Certificate or Investment Certificate and a final tax term for the last year' s business transformation business, transitiation The form of ownership, merge, mergers, division, separation, dissolution, bankruptcy, has a duration of less than 3 months, plus the next year's tax period (for the newly established business) or the previous year's tax period (for the conversion of the type). enterprise, transform the form of ownership, merge, mergers, division, separation, dissolution, bankruptcy) to form an income tax period. Business. The first year 's corporate income tax term or the last year' s corporate income tax period does not exceed 15 months.
4. The business case that makes the transfer of corporate income tax (including the tax period conversion from the calendar year to fiscal year or vice versa) is the business income tax of the year conversion does not exceed 12 months. The business is in the time of the benefit of corporate income tax that does tax-rate conversion, the business is selected: Incentives in the year of tax discrimination or paying taxes at a rate of unfavourable tax. The year of conversion of tax and tax incentives to the next year.
For example 1: Business A (DN A) the business income tax rate of 2013 applies in calendar year, early 2014 selection of conversion to fiscal year from 01/4 this year to 31/03 the following year, then the business income tax rate of five transfers. In exchange (the year of conversion 2014) was calculated from 1 January 2014 to 31 March 2014 (3 months), the next year's corporate income tax period (fiscal year 2014) was calculated from 1 April 2014 until the end of March 31, 2015.
Example 2: Also the case above but DN A enjoyed corporate income tax (a 2-year tax exemption, a 50% reduction in the TNDN tax over the next four years), in 2012 starting to be exempt from tax, the DN A would benefit the following tax (exemption from 2012, 2013;) decreased 50% tax in 2014, 2015, 2016, 2017).
The business case selected a 50% reduction in tax in the 2014 transformation tax period, the business continued to make a 50% reduction in the TNDN tax of 3 years of tax return from fiscal year 2014 (fiscal year 2014 from 1/4/2014 to 31/3/2015) to the end of the year fiscal 2016.
The business case of the option of not enjoying a 50% reduction in the TNDN tax on the 2014 TNDN tax period (the 2014 tax period of conversion of 2014 prepaid tax on a tax rate is not preferable) then the business was reduced by 50% of the TNDN tax. from fiscal year 2014 (from 1/4/2014 to 31/3/2015) to the end of fiscal year 2017.
5. Career units, other organizations that are not established businesses and operate under the regulation of Vietnamese law, the business that pays the value of the value increases in accordance with the direct method of goods business, the service with taxable income. The business income that these units can determine but not to determine the cost, the income of the business activity, account for the filing of corporate income tax by the rate of% on the sales of goods, services, and the following:
+ For service (including interest deposit, loan interest): 5%.
Educational, medical, performing arts: 2%.
+ For the commodity business: 1%.
+ For other activity: 2%.
For example 3: A career unit A has a home lease operation, home rental revenue one (01) of 100 million, the unit does not specify the cost, the income of the operating house lease activity above so the unit of selecting the income tax filing. business as per the percentage of the sales revenue, the service is as follows:
The TNDN tax number must submit = 100,000,000 x 5% = 5,000,000.
6. Businesses have other revenues, expenses and other income by foreign currency, which has to make foreign currency changes to Vietnam by the average exchange rate on the bank foreign currency market announced by the State Bank of Vietnam at the time of its sales. collection, expenses, other income by foreign currency, except for other regulated law cases. For foreign currency, there is no exchange rate for the Vietnamese, which has to be traded through a currency exchange rate with the Vietnamese.
1. Income tax in the tax period is determined by taxable income minus the tax-exempt income and the losses that are connected from the prior years of the regulation.
Tax income income is defined in the following formula:
Tax exempt income
The losses are connected by regulation.
2. Tax income
Taxable income in the tax period includes income from manufacturing operations, commodity sales, services, and other income.
Taxable income in the specified tax period is as follows:
Income from the production of goods business, services by the revenue of the production of goods business, services minus the cost of the operating costs of the production of goods business, that service. The business has many business manufacturing operations that apply a variety of tax rates, the business must calculate the income of each worker with the corresponding tax rate.
Income from the real estate transfer operation, the investment project transfer, transfer of rights to the investment project, transfer of exploration rights, exploitation, mineral processing under the rule of law must apply separately to prescrip the income tax. enter the business with a 22% tax rate (from 1 January 2016 that applies a 20% tax rate), does not benefit corporate income tax (except for the income of the business that implement a social housing business investment project for sale, rental, rental rental, etc.). is applicable to the TNDN tax rate of 10% by regulation at the point of end of this 2 Article 20.
Business in the tax period has real estate transfer operations, investment project transfer, transfer of the right to participate in the investment project (excluding the exploration project, mining of minerals) if the loss is compensated with the interest of the operation. business production (including other income stipulated at this Article 7).
For the losses of the real estate transfer operation, the investment project transfer, transfer of the right to participate in the investment project (excluding the exploration, mineral exploitation project) of 2013 return to the previous one in the time of the transfer of the business. having to move into the income of the real estate transfer operation, transfer of the investment project, transfer the right to participate in the investment project, if the transfer is not all the way to the income of the business production operation (including income). From 2014 onwards.
The business case as a business dissolution procedure, after having a dissolution decision if a real estate transfer is a fixed asset of the business the income (interest) from the real estate transfer (if any) is compensated with the hole from the product operation. Business (including the number of holes of previous years moved to the prescribed) into the tax period that arose the property of the estate transfer.
1. Revenue to calculate the taxable income is defined as follows:
The revenue to calculate taxable income is the entire sale of goods, household money, service supplies including both the price of subsidies, the appendices, the dominant side that the business enjoyed does not distinguish money or uncollected money.
a) For the business to pay the value of the value added by the tax deduction method is that the revenue has not included an increased value tax.
Example 4: Business A is subject to an increase in value tax in the tax deduction method. The added value invoice includes the following:
Tax GTGT (10%): $10,000.
Payment price: 110,000.
Revenue to charge income tax is $100,000.
b) For the value of valuing the value added by the method directly on the increased value is the revenue that includes the increased value tax.
For example, 5: Business B is subject to an increase in value added tax on an increased value. The sales bill only records the sale price of 110,000 (the price already has a GTGT tax).
The revenue to calculate the taxable income is 110,000.
c) The business case has a service business that the customer pays before for many years the revenue to calculate the taxable income allocated to the number of years paid in advance or is determined according to the one-time paid revenue. The business case is in the time of tax incentives that determine the amount of preferable tax to be based on the total amount of corporate income tax paid by the number of years of pre-split earnings (:) for the number of years of pre-collection.
2. The time of determining the revenue to calculate the taxable income is defined as follows:
a) For the sale of goods it is the time of the transfer of ownership, the right to use goods for the buyer.
b) For service supply activity is the time to complete the service supply to the buyer or the time of the application of the service supply.
When the time of the invoice for the service of the service occurred prior to the completion of the service, the timing of the tax revenues was calculated at the time of the application of the service supply.
c) For air transport operation is the time to complete the delivery of the transportation service to the buyer.
d) Other cases by law.
3. Revenue to calculate taxable income in some of the specified cases is as follows:
a) For goods, the service sells in the form of a payer, the slow payer is the sale of goods, the paid service one time, which does not include the paid interest, the slow-paying interest.
b) For goods, services used for exchange; internal consumption (excluding goods, services used to continue the production process, business of the business) is determined by the sale price of the product, goods, services of the same type or equivalent. on the market at the time of exchange; internal consumption.
c) For the industrialization operation is the proceeds of household activities including pre-public, cost of fuel, motivation, other side materials, and other costs that cater to the household of goods.
d) For the goods of the delivery units, the consignment, and the consignment of the agent, signed under the agent contract, the correct sale of the correct commission value is as follows:
-Business delivery business for agents (including multi-level sales agent), deposit is the total amount of sales of goods.
-Business gets a dealership, signing a sales price on the regulatory price of the dealer's business, and the deposit is a commission that is entitled to the contract of the dealer, signing the goods.
e) For property leasing activity is the amount of the tenant paid each term by lease. The case of a pre-paid tenant case for many years the revenue to calculate the taxable income is allocated to the number of years paid in advance or is determined according to the one-time paid revenue.
The operating base business performs accounting mode, the actual magnetic bill and the cost identification, which can choose one of two methods to determine the revenue to calculate the taxable income as follows:
-As the sum of the property of each year's property is determined by (=) the amount paid in advance (:) the number of years paid first.
-It's a whole lot of money for the asset of the last number of years.
The business case is in the time that the corporate income tax incentives method to determine the revenue to calculate taxable income is the entire amount of rent paid by the previous year, which determines the amount of revenue income tax. He used tax-based tax on the total number of corporate income tax of the number of years paid to the split (:) the number of years the party paid first.
g) For the golf course business is the sale of the membership card, selling golf tickets and other revenues in the tax period determined as follows:
-For ticket sales, selling golf cards in the day, the golf course business that determines the income tax income tax is the proceeds from ticket sales, card sales, and other revenues that arise in the tax period.
-For ticket sales, which sells pre-paid card membership cards for years, revenue as a base that determines the business income tax income of each year is the amount of card sales and other revenues that are divided by the number of years using the card or body. You're going to go after the payout.
h) For credit activity of the credit organization, the foreign bank branch is revenue from deposit, revenue from the loan interest, the financial leasing revenue must be collected in the tax-calculated tax period according to the current operating system. about the financial institution of the credit organization, the foreign bank branch.
i) For transportation activity is the entire revenue of passenger shipping, goods, baggage that arise in the tax period.
) For electricity supply operations, clean water is the amount of electricity supply, clean water on the value added bill. The time of determining the revenue to calculate taxable income is the date of the validation of the electric motor and is inscribed on the bill of electric money, clean water money.
Example 6: The pre-power bill records the number of the public from 5/12 to January 5. Revenue of this invoice was calculated in January.
l) For the insurance business sector, the revenue to calculate taxable income is the full amount of proceeds due to the supply of insurance and goods services, other services, including revenues and the additional fees that the insurance business enjoys without a value value tax. increase, including:
-Revenue from insurance business:
For insurance business activities and reinsurance is the amount that proceeds to the source of the original premium; the toll receives a reinsurance; the collection of reinsurance and reinsurance; the cost of management of the insurance unit; toll on agent services including loss of damage, the solution. The compensation, the third person to restitution, handles 100% compensation (not to tell the bishop between the internal accounting member businesses in the same independent accounting insurance business) after having subtracted the expenses to reduce the income. as: insurance premiums; reduced premiums; reinsurance returns; reduced reinsurance fees; reinsurance and reinsurance commission; reduced commission. Reinsurance.
In the case of insurance businesses joining the insurance, the revenue to calculate the taxable income of each side is that the source of the original premium is allocated according to the rate of co-insurance per party that has not included an increase in value tax.
For the contract insurance deal, the revenue to calculate the taxable income is the amount that has to be produced in every single period.
Whether or not the cases of income between businesses subordinated or between the accounting business depends on the insurance business ' s headquarters, the revenue to calculate taxable income does not include the income revenue.
-Insurance brokerage activity: The tax returns insurance after subtracing the insurance brokerage, reducing and finishing the insurance brokerage.
m) For construction activity, the installation is the work value, the work category value or the volume of the building volume volume, installation of the collection.
-The construction case, the installation of the prototype material, machinery, equipment is the amount of money from construction, installation including material value, machinery, equipment.
-The construction case, the installation of no raw materials, machinery, equipment is the amount of money from construction, installation not including material value, machinery, equipment.
n) For business activity in the form of business cooperation contract:
-The case for parties to contract business contracts divides business results by sales of goods sales, services, and tax revenues are the revenues of each party divided by contract.
-The case of the parties to the business partnering business division result in product sales, and the tax revenues are the revenues of the product divided by each side of the contract.
-The case for parties to contract business contracts divided business results by corporate income tax returns the revenue to determine pre-tax income as the amount of sale of goods, services under contract. The parties to the business contract must send a representative party responsible for invoking the invoice, recording revenue, expenses, which determines the profitability of the corporate income tax divided by the parties to the business cooperation contract. Each party joins a self-made business partnership which makes its corporate income tax obligations under the current regulation.
-The case for parties to contract business contracts divides business results by profit after corporate income tax, revenue to determine taxable income is the amount of sale of goods, services under contract. The parties to the business contract must send a representative party responsible for invoking the invoice, recording revenue, expenses, and prescribation of corporate income tax on behalf of the other parties to join the business cooperation contract.
o) For gaming business activities (casinos, award-winning video games, booklets) are the proceeds from this activity including a special consumption tax minus the amount of money paid to the guests.
p) For securities business activity are revenues from brokerage services, securities, securities release, portfolio management, financial consulting, and securities investment, investment fund management, fund certification, service, service, and business investment. organization of markets and other securities services according to the rule of law.
q) For derivatives financial services is the amount of proceeds from the provision of derivative financial services implemented in the tax period.
1. Unless the expenses are not deductiable at paragraph 2 This, the business is minus all expenses if the following conditions are met:
a) The actual cost of birth related to the manufacturing activity, business of the business;
b) The clause has sufficient bills, the legal evidence under the rule of law.
c) If there is a bill to purchase goods, the service once has a value of 20 million or more or more (the price that includes the GTGT tax) when the payment must be present from a cash-free payment.
The certificate from non-cash payment made by the regulation of the legal documents of the value added tax.
In case of purchase of goods, services once valued from twenty million co-credits on the invoice, which at the time of the cost of the cost, the business had not paid off and had no evidence from cash-free payments, the business was charged at the cost. Unless you identify the income tax. In case the business payment is not available from cash-free payment, the business must prescribe, adjust the cost to the portion of the commodity value, the service no evidence from the payment does not use cash at the expense tax. Cash payment (including in the case of tax authorities and functional authorities have decided to inspect, test for the cost of this cost).
For the bills of purchase, the service paid in cash that was born before the time of this message was enforced, and it was not regulated by regulation at this point.
For example 7: August 2014 Business A buys goods already has a bill and a record value on the invoice is 30 million but not paid. In the 2014 tax period, business A was calculated at the expense unless determining taxable income for this commodity purchase value. In 2015, business A has made a value payment payment of this commodity in cash so that business A must prescribe, adjust the cost to the portion of the commodity value, the service into the tax period that develops a cash payment (period). Tax in 2015.
2. The expenses are not excluded when determining taxable income includes:
2.1. The order does not meet the specified conditions at Clause 1 Article.
The case of a business at a cost associated with the cost of natural disasters, epidemics, fires, and other uncompensated cases is not compensated, which is calculated at the expense unless determined to receive taxable income, in particular. After:
The business must self-identify the total value of loss caused by natural disasters, epidemics, fires and other adverse cases according to the rule of law.
The portion of the damage value caused by natural disasters, epidemics, fires, and other uncompensated cases is determined by the total cost of loss of the value of the insurance business or organization, the other individual must be compensated according to the rules. the law.
a) Profile for property, goods lost by natural disasters, epidemics, fires, and fires are calculated at the expense of the following:
-The business ' s text sends the tax authority directly to manage the process of property, goods lost by natural disasters, epidemics, fires.
-Asset value inventory, goods lost by business.
Asset value inventory, loss of goods must determine the value of property, loss of goods, cause of loss, responsibility of the organization, personally about losses; strain, quantity, value of assets, goods that can be recovered (if the value of the property). have); the entry board has been compromised by the legal representative of the signing business and is accountable to the law.
-The confirmed text of the People's Committee, the ward, the town, the Board of Public Sector, the Public Sector, the Economic Zone where the natural disaster, the plague, the fire was during that time, the natural disaster, the plague, the fire.
-The damage compensation records are compensated by the insurance agency (if any).
-Profile of the organization's responsibility, the individual must compensate (if any).
b) The goods damaged by the expiration of the use, damaged by the change of uncompensated natural biochemical processes, are charged at the expense unless determining taxable income.
The profile for the goods damaged by the expiration of the use, which is damaged due to the change in the natural biochemical process which is charged at the expense is excluded as follows:
-The business of the business sends the tax authority directly to manage the process of damaged goods due to the expiration of its use, which is damaged by changing the natural biochemical process.
-The inventory value is damaged by business.
The audit manifold of the damaged goods value must clearly determine the value of damaged goods, the cause of damage; the type, quantity, value of the goods that can be recovered (if any) accompanied by the confirmed damaged goods store table. It ' s legal for the law to sign and be accountable to the law.
-The damage compensation records are compensated by the insurance agency (if any).
-Profile of the organization's responsibility, the individual must compensate (if any).
c) The business sends the tax authority directly to manage the documentation of the property, goods suffered by natural disasters, epidemics, fires; the goods are damaged by the expiration of the use, damaged due to the change in natural biochemical processes uncompensated. The slog of the year, the slog of the year, was the slog of the year of the year of the year of the year of the year of the property, the goods suffered, damaged. Other records (including the Asset Value Inventory, the damaged goods, are damaged; the confirmed text of the People's Committee, the ward, the Industrial Area Management Board, the Manufacturing Zone, the Economic Zone; the damages report approved by the insurance agency). Compensation (if any); the profile of the organization's responsibility, the individual must compensate (if any) and other documents) are stored at the business and present with the tax authority when the tax authority demands.
2.2. Fixed asset depreciation depends on one of the following cases:
a) The depreciation genus to fixed assets is not used for manufacturing operations, the business of goods, services.
The property itself is fixed to the employer working at the same business as: the middle-shift house, the middle-shift house, the dressing house, the toilet, the room, or the medical station for medical treatment, training facilities, vocational training, and equipment, qualified furniture as property. active production fixed in the middle-shift house, the middle-shift house, wardrobe, toilet, room or medical station for medical treatment, training facilities, vocational training; clean water tanks, garage, car shuttle, direct housing for workers. Depreciation of depreciation to the expense is excluded when determining taxable income.
b) The depreciation term for the fixed asset does not have a proof of proof that is under the ownership of the business (except for the property fixed to the financial purchase).
c) The depreciation term for fixed assets is not managed, tracked, accounting in the business bookkeeping book by fixed asset management and current accounting accounting.
d) The depreciation of depreciation exceeds the current regulation of the Ministry of Finance on the management mode, use and extract fixed asset depreciation.
The business imples the method of depreciation of the fixed asset depreciation that the business chooses to apply to the tax authority directly administered before the implementation of the depreciation (e.g., notification of selection implementation of the straight line depreciation method ...). Annual sales of depreciation of assets fixed by the current Ministry of Finance's current regulation of management mode, use and extract fixed asset depreciation including the case of rapid depreciation (if conditional response).
The active business has a high economic efficiency of fast-depreciated but maximum not more than 2 times the depreciation rate determined by the line method to quickly innovate the technology for some fixed assets under the current Code of Finance ' s current regulation. key to the management mode, use and extract fixed asset depreciation. When performing fast-depreciation, the business must ensure business with interest.
Assets that attempt to contribute capital, asset fixed to the split, split, merge, merge, transform the reassessment of the reassessment, the business receiving this fixed asset is depreciated into the cost of being subtracted from the price of reassessment. For other non-qualified assets that are fixed assets, which move when divided, split, merge, merge, convert the type and asset to a regulatory review, the business receiving this property is charged at cost or cost. The allocation to the expense is subtracted from the review price.
For the fixed asset the fixed asset principle is extracted from the cost of depreciation, except for the sum of the cost of production to form the property.
For assets that are tools, tools, rotated packaging, etc. that do not meet the specified conditions as fixed assets, the cost of purchasing assets is allocated gradually to the cost of business production in the term but the maximum is not too much. Three years.
e) The depreciation excerpt corresponds to the price of over 1.6 billion copper/car prices for cars carrying people from 9 seats or down (except for automobiles that specialize in passenger transport, tourism and hotels); the depreciation portion for the fixed asset is the civilian airliner. and yachts are not used for the purpose of transporting goods, passengers, tourists.
The car carrying people from nine seats to the business of passenger transport, travel and hospitality are the registered businesses the business name in which the business in the Business Registration Certificate or Business Registration Certificate is registered. one of the professions: passenger transport, tourism, hotel business, and regulated business regulations in the legal documents of transportation business, passengers, tourism, hotels.
Civil ships and yachts are not used for the purpose of transporting goods, passengers, tourists are civil ships, travellers of registered businesses and the accounting of the fixed asset depreciation but in the Certificate of Registration. business or business registration certification of the business does not register as a cargo transport industry, passenger transport, tourism.
Where the business is transferred, the car car bar drives people from nine seats, the remaining value of the car is determined by the cost of purchasing the fixed asset (-) the accumulated depreciation of the fixed asset at a reasonable cost. Accounting standards, accounting mode, time for transfer, car bar.
For example, 8: Business A buys cars under nine seats that are priced at 6 billion dollars, the company extracts the depreciation a year later. The amount of depreciation in accounting standards, the accounting regime is 1 billion copper (the time of depreciation is 6 years according to the TSCE depreciation). Tax-deductible quotations according to the tax policy are calculated at the cost of being minus $1.6 billion/6 years = 267 million. The A-car business is $5 billion.
Income from car bar = 5 billion-(6 billion-1 billion) = 0
g) depreciation to the fixed property that depreciated out of value.
h) The depreciation on land work just used for business production just used for other purposes is not to be depreciated at the cost of being subtracted to the work value on land that corresponds to the area the area is not used in the production operation. Business.
Where businesses have land work such as office offices, factories, shops catering to business manufacturing operations, businesses are cited depreciation at the expense unless determining taxable income in the right way. Depreciation of the depreciation and time of use of the property fixed the current Department of Finance's current regulation on these works if the conditions are met:
-There is a certificate of authority to use the land bearing the name of the business (in the case of the ownership of the business) or the lease of land, borrowing the land between the business with the unit, the individual with land and the business representative must be held accountable first. the law on the accuracy of the contract (in the case of a lease or on loan).
-The bill-building volume bill is accompanied by work-building contract, contract liquation, building value building, address, and corporate tax code.
-The land work is managed, tracking the accounting by the current regulation of fixed asset management.
i) The case of fixed assets under the ownership of the business is in use for business production but must temporarily stop due to seasonal production with a period of less than 9 months; temporarily stop for repairs, to relocate the site, to maintenance, protect and protect. Periodically, with a period of less than 12 months, then the fixed asset continues to put into service for business manufacturing operations then during that pause, the business is admised and the cost of depreciation of assets fixed in the next year. The pause time is calculated at the expense unless determining taxable income.
The business must save and provide full profile, the reason of the fixed asset pause when the tax authority demands it.
) The long-term use of land is not cited depreciation and allocation at the expense unless determining taxable income; the right to use land at a time if there is sufficient evidence from and the right implementation of procedures under the law, which is involved in the law. Business manufacturing activity is allocated to the cost of subtracing the use of land on land use certificates (including the case of a halt to repair, new construction investment).
The case of a business that buys tangible fixed assets is a house, an architectural object associated with long-term use of land, and the value of the right to use the land must identify itself and record as an intanant asset; the property fixed is the house, the object. Then the price is that the actual purchase price must pay plus (+) the expenses that are directly related to the purchase of tangible fixed assets into use. The value of land use is determined by price on a contract to purchase real estate (property) in accordance with market prices but not below ground prices at land prices issued by the Provincial People ' s Commission, the central central city of regulation at the time. buy property. The case of a business that buys tangible fixed assets is a house, an architectural object associated with the long-term use of land that does not separate the value of land use, the value of use is determined at the cost of the Provincial People's Committee, the city of the city. It was the Central Committee of the United States at the time of the property purchase.
2.3. Raw materials, materials, fuel, energy, commodities are far beyond reasonable consumption.
The self-built business, which governs the consumption of raw materials, materials, fuels, energy, goods use into manufacturing, business. This valuation is built from the beginning of the year or the beginning of product production and storage at the business.
In the case of a number of materials, materials, fuels, state goods that have enacted the standard of attrification, it is done by the level of the state enacted.
2.4. The cost of the business purchasing goods, services (without invoices, which is allowed to set up the Merchandise Procurement, service purchase at 01 /TNDN is accompanied by this Information) but does not set the Table with a certificate from payment to the sales person, providing services. in the case:
-Purchasing goods is agricultural, seafood, seafood of the producer, which catches the direct sale;
-Buy handmade products made of jute, papyrus, bamboo, containing, leaf, song, cloud, straw, coconut shell, coconut skull or raw material from the agricultural product of non-business craftsmaker directly selling out;
-To buy land, stone, sand, gravel of household, individual self-exploitation directly sold;
-Buy the scrap of the person directly.
-Buy goods, property, household services, non-business individuals.
-Purchasing goods, services of households, business individuals (not including the above circumstances) have a revenue level below the threshold of increased value tax revenue (100 million dollars per year).
A collection of goods, services by a representative by law or by the authorized person of the business, and is accountable to the law of accuracy, honesty. Sales of goods, services are allowed to create a spreadsheet at the expense of the non-obligated non-binding payment. In case of purchase price, service on the table is higher than the market price at the time of the purchase, the base tax authority at the market price at the time of purchase, the service of the same type or the same on the market redefining the price to charge the cost. Unless you identify the income tax.
2.5. The cost of wages, wages, bonuses for the labourers of one of the following cases:
a) Cost of wages, wages and other pay-payers to the business worker who did the accounting at the expense of the business production during the period but the practice did not pay or no evidence from payment under the rule of law.
b) The salaries, bonuses for labourers are not specifically given the condition of being enjoyed and the level enjoyed at one of the following records: Labour contracts; Collective employment agreements; Corporate Finance Regulation, Corporate Corporation, Group; Regulation. to be appointed by the Chairman of the Board of Directors, General Manager, Director of the Regulations under the Financial Regulation of the Company, General of the Company.
-The case of the labor contract of the business signed with labour is that foreigners account for the money spent on the children of foreigners studying in Vietnam by order from preschool to high school businesses that are paid for wage properties, The payment, the expense, is not contrary to the provisions of the law of wages, wages, and the fulfills of the invoice, the prescribed term is calculated at the expense unless it is determined the income tax income tax.
-The case of the labor contract of the business signed with the worker who accounts the money paid by the business paid to the worker, the payout has the quality of the wages, the public money, not contrary to the legal provisions of the wage, the money. And there ' s a whole lot of bills and regulations that are calculated at the expense unless you define the income tax income tax.
c) The salaries, wages, and allowable allowers pay the worker but the expiration of the actual year's tax decision filing has not yet spent the case of an enterprise-funded merger to supplement the next year's wages fund. The annual reserve level is decided by the business but not more than 17% of the wage fund made.
The pay fund is the total amount of actual wages paid by the year of that decision to the deadline to submit the prescribed accounting dosages (not including the amount of money from the pre-spent of the previous year's pay budget in the year of tax decisions).
The extraction of the wage bill must be guaranteed after an extraction, the business is not in the hole, if the loss business is not to be extracted by 17%.
In the previous year, the business had a pension fund, which, after six months, since the end of the year that the business fiscal year has not been used or used without the end of the wage fund, the business has to charge the cost of the following year.
For example, 9: When filing a tax bill in 2014, the DN A was quoted as a $10 billion wage bill, as of June 30, 2015 (for the business case that applies the tax period according to calendar year), the new DN A costs money from the payroll fund in 2014. is the 7 billion co-DN A must take into account the cost of the next year ' s wages (2015) of 3 billion (10 billion-7 billion). When a 2015 decision filing if DN A has a need to extract, continue to extract the pre-prescribed wage reserve fund.
d) The wages, the wages of the private enterprise owner, the limited liability company a member (due to an individual as a master); the remuning of the founders, members of the membership council, the board that these people are not directly exposed to. Executive producer, business.
2.6. The portion of the genus is the subject of the labourers without the bill, the evidence; the portion of the genus is made of money, with the presence of the labourers exceeding 05 (year) million per person per person per year.
The business case has the cost of both money and the work for the worker, the maximum amount to charge at the expense is unless it is determined that the taxable income does not exceed 05 (the year) million peers/year-per-year.
For those in particular, these costs are made under the specific regulation of the Ministry of Finance.
2.7. The initiative, innovation, which businesses do not have a specific regulation of initiative spending, improvements, no more initiatives to experience the initiative, improve.
2.8. The cost of the vehicle is not correct by the provisions of the Labor Code; the portion of the subsection for workers travelling in water and abroad exceeds 2 times the regulation under the Ministry of Finance guidelines for public officials, the State Department official said. Water.
Travel costs and accommodation for workers to work if there is sufficient legal evidence from the prescribed legal to be charged at the expense of which is unless the taxable income is determined. The case of a business with a return and money for workers is calculated at the expense of the amount of money that goes and the money is in accordance with the Ministry of Finance's provisions for the public officer, the state official.
The business case purchased a ticket through e-commerce website for workers to work to serve as business manufacturing operations of the business, as a base for charging at the expense of the aircraft, unless it was an electronic plane ticket, a boarding pass. (boarding pass) and the certificate from the payment not to use the cash of the business has the individual involved in the shipping journey. The business case is not able to recover the card on a worker ' s airplane, and the evidence is based on the cost of being able to calculate the cost of the operator, the electronic ticket, the operating paper, and the certificate from the payment of the business. Join the transport.
2.9. The following genera are subtracted but if the genus is not correct, the target is not correct or the level is exceeded.
a) The extra expenses for female labour are charged at the cost of being subtracted including:
-Chi-chi training for female labour in the old school of occupations is no longer suitable for conversion to other professions according to the business ' s development planning.
This includes: tuition (if any) + income margin (which guarantees 100% of the school's salary).
-Cost of wages and subs (if available) for teachers to teach in kindergarten, kindergarten is organised by the business and management.
-Cost of an additional health exam in the year such as occupational, chronic or gyroclinic for female workers.
-A fostering for female labour after childbirth or second time.
-More hours for female labor in the case for the reason the female worker does not rest after giving birth, resting on breastfeeding that stays in work for the business is paid according to the current regime; even the case of pay in the product of TB. Women still work in a time-free period.
b) The additional expenses for ethnic minorities to be included in the cost are included: tuition fees (if any) the difference of the degree of a degree tranche (which guarantees 100% of the salaries for the school person); support for housing, social insurance, health insurance for people. Ethnic minorities in the event have not yet been supported by the State.
2.10. The portion of the filing of compulsory insurance funds for workers exceeds the regulation; the portion of the labor funding for the worker exceeds the regulation.
2.11. The cost of $1 million per month per person: Quote voluntary retirement fund, social security fund, voluntary retirement insurance, life insurance for workers.
The voluntary pension fund, which has a social security property, buys voluntary retirement insurance, life insurance for workers being charged at the cost of being excluded from not exceeding the regulation at this point has to be filed specifically. affected and the degree at one of the following records: Labour contracts; Collective employment agreements; Corporate Finance Regulation, Corporation, Corporation; Regulation Rules chaired by the Chairman of the Board of Directors, General Manager, Director of Regulation under Financial Regulation. of the Company, the Corporation.
The business must perform full obligations on compulsory premiums for the worker under the rule of law before then new to be charged at the expense of being subtracted to the voluntary premium if sufficient provisions are met. Business is not charged at the expense of the expenses for the voluntary program stated above if the business does not fully implement the obligations on compulsory insurance for the worker (including the case of mandatory insurance debt).
2.12. The payment of the loss of employment to the workers is not in accordance with the current regulation.
2.13. The contribution contributes to the source of management costs for the upper level.
2.14. The portion of the contribution to the funds of the Association (these associations is established by the rule of law) beyond the provisions of the Association.
2.15. The cost of electricity, the money for the state-owned contracts owned by the owner, the individual for the production of the production site, the direct business with the electricity supply unit, the water is not sufficient in one of the following cases:
a) The case of a business that rents out the business of producing a business directly payment of electricity, water to the electricity supplier, water without a spreadsheet (in accordance with the number 02 /TNDN issued by this Information) accompanied by payment bills of electricity, water, and cooperation. It ' s the lease of the business.
b) The business case employs the venue for the production of the electric money payment business, the country with the owner for a business location lease without a table (according to the number 2 /TNDN issued by this Information) with evidence from a payment of electricity, water to The lease of the business is consistent with the number of electricity, the real water consumption, and the lease of the business production site.
2.16. The cost portion of the lease attempts to exceed the allocation by the number of years that the party pays first.
For example, 10: Business A rented a fixed property for four years with the amount of rent is: 400 million copper and payment once. The cost of renting a fixed asset to the annual cost is 100 million. The cost of renting an annual fixed property of over 100 million co-exceeds 100 million unaccounted for the reasonable cost of determining taxable income.
For the cost of fixed property repairs, which in the lease of the lease stipulate that the lease is responsible for fixing the property during the lease period, the cost of fixed property repairs is allowed to hire at the expense or distribution. cost but the maximum duration is no more than 03 years.
The business case has the cost of expenses to have assets that are not of fixed assets: spend on purchase and use of technical documents, patents, technology transfer licenses, trade labels, business advantages, commercial use, and more. These genera are allocated to business costs, but not over three years.
The business case contributes to the value of business advantage, the value of the use of the brand, the value of the business advantage, the value of the right to use the non-allocation capital, which does not allocate at the expense unless it is determined to receive taxable income.
2.17. The cost of paying interest in the object's business is not a credit organization or economic organization that exceeds 150% of the basic interest rate announced by the State Bank of Vietnam at the time of the loan.
2.18. The cost of capital loans corresponding to the charter capital (for private enterprise is an investment capital) registered to a lack of the contribution of capital in the charter of the business, including the business case that went into business production. Interest payments have been noted to the value of the property, the value of the investment work.
2.19. Citation, stance and use of unattended contingices in accordance with the Treasury Department's guidance of the bill of extracts: the bill to reduce inventory prices, the cost of losses of financial investments, the debt reserve must be difficult to demand, the product warranty, the goods, The business risk-building and construction project of the business appraisal, the enterprise provides independent audit services.
2.20. Pre-term charges are due to the expiration of the period, with the expiration of the cycle, or nothing.
Previous accounts include: prior to the major repair of fixed assets by the cycle, the prefixes to the operation have calculated revenue but continue to take on the obligation under contract (including the case of the business being active for it). hiring property, service business operations for many years but has a customer's advance and has calculated the entire revenue of the year's revenue, and other pre-credits.
The business case with business manufacturing activity has recorded corporate income tax revenue but has not yet fully developed the cost, which is quoted in advance of the prescribed expenses at the cost of being subtracted to the recorded revenue. It ' s getting when determining the income tax income tax. At the end of the contract, the business had to calculate accurately determining the actual cost of the single bill of bills, evidence from the actual legal that was born to adjust the cost (case the actual cost of birth was greater than the previous figure) or reduced costs. charge (the case of actual cost of birth is less than the number of earlier cited) in the tax period ending the contract.
For those assets that fixed the cycle, the business is quoted in advance of the cost of repairs according to the cost of the year. If the number of actual fixes is greater than the expected number of integration, the business is added to the cost that is excluded.
2.21. The portion exceeds 15% of the total number excluded, including: advertising, marketing, marketing, brokerage commissions; reception, dedication, conference; marketing support, cost support; and cost, offering, offering goods, services to customers.
The total number of genera that are excluded does not include the provisions of regulation at this point; for commercial activity, the total number of genera that are excluded does not include the purchase price of the goods sold. For imported goods the purchase price of goods sold includes import tax, special consumption tax, environmental protection tax (if available). For special business activities such as lotteries, bonus video games, betting, casinos, total cost is not included in the cost of the reward.
Promotional, marketing, marketing, and promotional expenses, which are not included in the above, are not included:
-The insurance rose according to the law of the insurance business; the commission pays for the sales agents, the right service.
-The commission pays the distributor of multi-level sales. For a commission to receive a commission, it is said to be subject to taxable income, for individuals receiving commissions, the tax deduction must be withheld from the income tax before the income is paid.
-Foreign or foreign-based expenditures (if available) such as: Cost of market research: exploration, survey, interview, collection, analysis and assessment of information; development costs and market research support; the cost of hiring implementation of the market. Research, development and support for market research; Cost of display, product introduction, and market organization, trade exhibition: open room or exhibition cost, product introduction; cost of renting space to display, gender, and more. The product; material cost, the display support tool, product introduction; product transportation cost, introduced.
2.22. The exchange rate arbitrate due to reassessment of the monetary currency of the late foreign currency included the exchange rate difference due to reassessment of the end of the year: cash, deposit, money is shifting, debts must be derived from foreign currency (excluding). the exchange rate arbitrate due to reassessment of debts must be paid with the end of the tax rate at the end of the tax period).
In the period of construction investment to form the fixed asset of the newly established business, which has yet to go into operation, the exchange rate difference arise when payment of currency deposits is of foreign origin to implement the investment of construction and arbitrate. Exchange prices arise when reassessment of the debt payable has the end of the fiscal year that is mirrorless, separate on the balance sheet. When the fixed asset completes the build-up investment, the exchange rate difference arise during the construction investment phase (after the offset of the increase and the deflation difference) is allocated gradually into the financial or cost operating revenue. Finance, the allocation period is no more than five years since the work went into operation.
In the manufacturing phase, business, including the investment of construction to form the fixed asset of the operating business, the exchange rate difference arose from the foreign currency transactions of currency-derived currencies that would be fissile. accounting for financial operating revenue or financial expenses in the fiscal year.
For the receivable debt and loan of foreign origin that arise during the period, the exchange rate difference is calculated at the cost except the difference between the rate at the time of the return of the debt recovery or revoking the loan at the time. The point of recording the debt must be obtained or the initial loan.
2.23. The funding for education is not the correct subject for regulation at this point or whether there is no record of the funding stated in the following b:
a) The funding for education is: funding for public, democratic and private schools of the national education system under the rule of law on education that this funding is not to contribute to, buying shares in schools; grassroots funding. material serving teaching, learning, and activities of the school; Funding for regular activities of the school; Scholarship funding for students, students in the educational institutions of popular education, vocational education facilities, and higher education facilities are regulated. located at the Law of Education (direct funding for students, students or through educational institutions, through agencies, organizations that have a strong command function). Sponsored by law law); Funding for the competitions of subjects taught in the school in which the subject of the competition was a learman; funding to establish educational recommendations for education in accordance with the law of the education of education.
b) The profile identifies the funding for education including: The receipt of the confirmation of a signed grant of a business base representative is the sponsor, the representative of the legal education facility is the unit of receiving grants, students, students (or agency, organized organization, etc.). Sponsorship functions (according to the number 03 /TNDN issued by this message); accompanied by invoices, certificates from purchasing (if available in artifacts) or certificates from money (if funded by money).
2.24. The funding for medical is not correct for the specified object in this point or whether there is no record of the funding stated in the following b:
a) The funding for medical assistance is: funding for medical facilities established under the legal law of medicine that this funding is not for financing, buying shares in hospitals, that medical center; medical equipment grants, medical instruments, healers; funding for regular activities of the hospital, the medical center; the money-funded genus to the person who is sick through an agency, the organization has the function of mobiling funding under the rule of law.
b) The profile identifies the funding for medical: The receipt of a signed grant of the business representative of the business representative is the sponsor, the representative of the sponsor (or agency, the organization with a funding function) according to the number 04 /TNDN issued. This is accompanied by the invoice, the receipt of the purchase (if the property is being financed) or the money's money (if the money is funded).
2.25. The funding for the remediation of the natural disaster is not correct by the specified object at this point or whether there is no record of the funding stated in the following b:
a) Funding for the remediation of the disaster disaster: funded by money or artifacts to rectify direct disaster consequences for the organization established and operated by the regulation of the law; the individual suffers from natural disasters through an agency, the organization of the organization. It ' s an act of funding under the rule of law.
b) The profile determines the funding for the remediation of the disaster: The receipt of a signed grant of the business representative is the sponsor, the organization of the organization suffered by natural disasters (or organs, the organization of command functions). The funding is the receipt of funding (according to the number 05 /TNDN issued by this message) accompanied by invoices, certificates from purchasing goods (if the property is being financed) or evidence from the money cost (if the money is funded).
2.26. The cost of working as a state for the poor is not exactly the subject of regulation at this point; the funding is the state of the poor, the sponsor, the union, as the rule of the law does not have the case of the law. b below:
a) The subject of receiving funding is to the poor in accordance with the Prime Minister ' s provisions. The form of funding: funded by money or artifacts to build a state for the poor by directly or through an agency, the organization has the function of mobiling funding under the rule of law.
b) The filing determines the funding as a volunteer for the poor, as a union house: The receipt of the receipt of a signed sponsor of the business representative is the sponsor, who is entitled to grant (or agency, the organization that functions in mobiles). sponsor) is the recipient of the funding (according to the denominated 06 /TNDN issued by this message); the text confirming the poor of the local government (for funding as a lover for the poor); the invoice, the purchase from the purchase of goods (if the property is financed) or evidence from the money costs (if funded with money).
2.27. The cost of scientific research is not regulated; the state's non-program funding for the local colonies is economically difficult-particularly difficult.
State-funded funding is a program that is regulated by the Government in places of the table where economic-social conditions are particularly difficult.
The filing of a state-funded state program for local-owned local-social conditions is particularly difficult: The receipt of the receipt of a signed sponsorship of a business representative is the sponsor, who is funded by the government. Funding (or agency, organization with a funding function) is the recipient of the funding (according to the number 07 /TNDN issued with this message); the invoice, the purchase of goods (if the property is being financed) or the amount of money (if the money is funded).
The regulations on scientific and procedenology research, the profile of funding for scientific research conducted by regulation in the Law of Science and the technology and the relevant text law-guidelines are relevant.
2.28. The portion of the business management costs provided by the overseas company allocated to the permanent facility in Vietnam exceeds the cost of following the following formula:
The cost of business management provided by the company abroad allocated to the permanent facility in Vietnam in the tax period.
Tax revenue of the permanent facility in Vietnam in the tax period.
The total cost of the company's business management is abroad in the tax period.
The company ' s total revenues are overseas, including the revenue of permanent facilities in other countries in the tax-free period.
The business management expenditures of foreign companies allocated to the permanent facility in Vietnam are calculated only since the establishment of a permanent facility in Vietnam.
The base to determine the cost and revenue of the company abroad is that the company 's financial statements in foreign countries have been audits audits by an independent audit firm in which it demonstrates the company' s revenue overseas, the company ' s management costs in the country. besides, the portion of the company management costs abroad allocated to the permanent facility in Vietnam.
The company's permanent overseas facility in Vietnam has not yet implemented its accounting regime, invoices, certificates; yet no tax-filed under the manifest method is not included in the cost of the cost of the cost of business management due to the company's overseas distribution. Yes.
2.29. Expenses were offset by other funding; the expenses were spent from the enterprise's scientific and technological development funds; the cost of purchasing the golf course, the golf course cost.
2.30. The portion of the cost associated with the hiring management of video game business is rewarded, casino business exceeds 4% of award-paid video game business, casino business.
2.31. The expenses do not correspond to tax revenues, except for the following expenses:
-Clause for prevention, anti-HIV/AIDS at the workplace of the business, including: The cost of training room handles, anti-HIV/AIDS of the business, the cost of organizing room communications, anti-HIV/AIDS to the business people of the business, The cost of doing counseling, exploring and testing HIV, the cost of supporting the person infected with HIV is the employer of the business.
-The provisions for the mission to educate the defense and security, training, the activities of the militia self-defense and serve other defense duties, other security under the rule of law.
-The real thing to support the party organization, the social political organization in the business.
-The other expenses are in particular, consistent with each profession, the field according to the finance ministry's documentation.
2.32. The cost of the investment is fundamental in the investment phase to form a fixed asset.
At the start of business manufacturing operations, the business has not yet developed the revenue but has a growing amount of regular expenses to maintain the business production operations of the business (not the built-built investments to form a fixed asset). determinate) that these expenses meet the conditions under the rules, the expense is calculated at the expense unless it is determined by the income of taxable income.
In the early part of the investment period, the business had a payout of the cost of the loan, the cost of which was invested in the value of the investment. In the early part of the investment period, the business that develops both the cost of the loan and proceeds from the deposit rate is compensated between the loan payments and proceeds from the deposit, after clearing the remainder of the investment value.
2.33. Local support; in support of unions, social organization; charitable spending (except for the funding of education, health, remediation of natural disasters, as a state of solidarity for the poor, as a solidarity house; funding for scientific research, sponsored by law). The State Program for Local Local Colonies Has A Particularly Difficult Socioeconomic Condition: At 2.23, 2.24, 2.25, 2.26, 2.27 Clap 2 This Article.
2.34. The pay is directly related to the release of the stock (excluding shares of the paid debt) and the dividend of the stock (except the dividend of the debt being paid to pay), buying fund shares and other expenses directly related to the increase, decreased. the owner of the business.
2.35. The expenses of the insurance business, the lottery business, the stock business and some other specialty business activities do not follow the Finance Ministry's own manual.
2.36. The fines on administrative violations include: violations of the traffic law, which violates the business registration regime, which violates the statistical accounting regime, which violates the tax code of taxes including tax breaks under the provisions of the Tax Management Law and other fines. of other administrative violations by the rule of law.
2.37. The value added tax on the input has been deducted or tax refund; the value added tax on fixed assets is the automobile from nine seats that go down to the level of regulation deductible in accordance with regulation in the valuing value tax; the income tax. enter the business except the business case that pays off the corporate income tax of foreign contractors that follow the agreement at the contractor contract, foreign subcontractor, contractor revenue, the foreign contractor that received no income tax. enterprise; personal income tax minus the case of business contracting labor regulation wage regulation, wages paid to workers and employees. does not include personal income tax.
Other income is taxable income in the tax period that this income does not belong to the professions, the business sector that is in the business register of the business. Other income includes the following earnings:
1. Income from capital transfer, stock transfer in accordance with the guidelines at this Chapter IV.
2. Income from the real estate transfer in accordance with the instructions at this W-2.
3. Income from the investment project transfer; transfer of the rights to the investment project; transfer of exploration rights, exploitation, mineral processing by law.
4. Income from property rights, the right to use property including royalties from all forms of rights under all forms of payment for ownership, property rights; income on intellectual property rights; income from technology transfer under the rule of law.
Income from the royalties of intellectual property, the transfer of technology is determined by the total amount of proceeds (-) capital price or costs that create intellectual property rights, the technology transferred, unless (-) maintenance costs, upgrade, development of intellectual property rights, etc. Intellate, technology is transferred and other subgenera are shipped.
5. Income from rental property in all forms.
The income from the asset rental is determined by revenue from operating for property leasing except (-) expenses: depreciation of depreciation, maintenance, repair, maintenance of property, asset rent costs to rent (if any) and other other subgenera are related to the asset. It's a rental property.
6. Income from asset transfer, asset liquation (excluding property), other types of price paper.
This income is determined by (=) the revenue obtained from the transfer of the asset, the asset liquation (-) the remaining value of the transfer assets, liquoration at the time of transfer, liquoration and expenses that are excluded in relation to the asset. The transfer, the asset liquoration.
7. Earnings from the deposit, capital loan, which includes a slow return, return interest, credit bail fee, and other charges in the capital loan contract.
-The case of the proceeds from the deposit rate, the capital loan is higher than the amount paid by the regulation, after the compensation, the rest of the difference is counting on other income when the tax income is determined.
-The case of the proceeds from the deposit rate, the capital loan rate is lower than the amount paid by the regulation, after the compensation, the rest of the difference subtracted from the main business production income when determining taxable income.
8. Income from semi-foreign currency activity: by total proceeds from the currency sales minus (-) the total purchase price of the number of foreign currency sold.
9. Income from the rate difference, which is specified specifically as follows:
In the year the corporate tax rate has the rate of inflation that arise in the period and the rate difference due to reassessment of the debt payback has the end of the fiscal year foreign currency, then:
-The rate of exchange rate arose in the direct relation to the revenue, the cost of the business 's main business production activity is calculated at the cost or income of the business' s main business manufacturing activity. The rate of exchange rate arose in the non-related period directly to the revenue, the cost of the business ' s main business production activity, if the loss of the price arbiter rates into the main business production costs, if the profit arose. deviate the rate of other income.
-The margin arbitrate due to reassessment of the debt payable by the end of the fiscal year is offset by the arbitrate arbitrate due to reassessment of the debts payable by the end of the fiscal year. After the profit or loss of the exchange rate is directly related to the revenue, the cost of the business 's main business production activity is charged into the income or cost of the business' s main business manufacturing activity. Interest rates are not directly related to the revenue, the cost of the business ' s main business production activity is counted on other income or the cost of the main business production when determining taxable income.
For the receivable debt and a loan with foreign origin that arise during the period, the exchange rate difference is calculated at the cost of being subtracted or the income is the difference between the rate at the time of the return of the debt recovery or revoking the loan to the loan. price at the time of recording receivable debt or initial loan.
The above rate arbitrate does not include the exchange rate difference due to reassessment of the end of the year: cash, deposit, money is shifting, debts must be derived from foreign currency.
10. The undemanding debt has been erased now.
11. The debt must be paid not to determine the crediteholder.
12. Income from the business production activity of the abandoned years found out.
13. The case of a business with a return on fines, compensation issued by the partner in violation of a contract or the rewards made by good execution of a contract that is higher than the payment of the fine, the compensation issued by the breach of contract (fines) This is not part of the administrative violation under the law of the law on the disposal of the administrative breach, after the compensation, the rest of the difference in income.
In case the business has a payout, the compensation issued by the partner violates the contract or the rewards due to the good execution of a contract that is lower than the penalty amount, the compensation issued by the breach of the contract (the fines). This is not part of a statutory violation under the law of administrative violation, after the exclusion, the rest of the arbiter, subtracted from other income. The unit case for the year not having another income is reduced to the income of business production.
The proceeds of the fine, the compensation stated above do not include the fines, the reparation money is often credited with the value of the work in the investment period.
14. deviate due to reassessment of assets by the rule of law to contribute capital, to the transfer of assets when split, split, merge, merge, convert the type of business, identified specifically as follows:
a) The deflation or decrease due to reassessment of the asset is the difference between the value reassessment of the remaining value of the asset writing on the accounting book and the calculation of another income (for the increase) or other income deduction (for example). And the tax arbitrate was determined by the definition of income tax income in the business that had a reassessment property.
b) Either deviate increases or decreases due to reassessment of the value of land use to: contribute, capital (which the business receives value of land use is allocated to the amount of land value at the cost of subtracted), which transfers when divided, split, merge, merge, convert the type enterprise, which contributes to home-building investment projects, infrastructure to sell one-fold to other income (for increases) or other income deduction (for a reduced margin) in the tax period when determining income tax income tax returns. It ' s a business that has the right to use the reassessment land.
The disparities increase due to a reassessment of the value of the right to use the capital into the business to form a fixed asset performing the business production that the business receives value for land use is not extracted and unallocated. The amount of land at the expense is subtracted, and this portion of the difference is taken into account that the other income of the business has the right to use the land reassessment for a maximum period of less than 10 years starting from the year the value of land use is funded. The business must have a number of five business allocation to another income when filing a filing of the business income tax of the year starting to prescribe this income (the year has a reassessment of the value of land use).
In the latter case, the business continues to make the transfer of capital that contributes to the value of land use (including the transfer of capital to a 10-year period) that proceeds from the transfer activity that contributes to the value of the rights. The land must be charged and prescribe taxes on property transfer income.
The difference due to reassessment of the value of land use includes: For long-term land use is the difference between the value of reassessment and the value of land use on accounting books; For land use has a deadline being the difference between the ages. the value of reassessment and the unallocated value of land use.
c) The business receives capital assets, receiving assets that transfer when division, separation, merge, merge, conversion of a business type that is amortization of depreciation or allocation at cost at reassessment price (except for the case of non-land use) is extracted from the depreciation or allocation at the cost of the prescribed term).
15. A gift, gift of money, by artifacts; income received by money, by artifacts from donor sources; income received from marketing support, cost support, payment discounts, promotions, and other support. The income received by the item is the value of the item defined by the value of the goods, the equivalent service at the time of the receipt.
16. Money, property, other physical interest in business received from organizations, individuals under the agreement, the contract in line with civil law led by the business-handed business of the former land to relocate the business production facility after subtracing the investments in the business. related costs such as relocation costs (shipping costs, installation), the remaining value of fixed assets and other costs (if any).
The funds, property, interest of the business material received by the state's policy, were approved by the state authority to relocate the production facility to carry out management, using the provisions of the relevant legislation.
17. pre-charges at the expense but do not use or use did not run out of the term of a citation that the business does not adjust to the cost of the cost; the completion of the reserve warranty process.
18. The income relates to the consumption of goods, providing services that are not included in the revenues such as: a quick launch of the launch of a train, a bonus that serves in the dining industry, the hotel, after the loss of expenses to generate that income.
19. Income for scrap consumption, scrap after it has since subtracted the cost of recovery and cost of consumption, which is specified in particular as follows:
-A business case that generates a scrap of income from a scrap of scrap, a scrap created during the production of the products that is being preferable to corporate income tax, this income benefits corporate income tax.
-The case of a business that generates a scrap of income from a scrap of scrap, the scrap generated during the production of the products that does not benefit the corporate income tax, this income is counted on other income.
20. The export tax refund, the import tax of the exported goods, the import entity that was born in the year of the corporate income tax decision, is calculated to reduce the cost in the year of that decision. In the case of an export tax refund, the import of the exported goods, the importation of the years of the previous business income tax years, is counting on the other income of the year's income. This income is directly related to the business production sector that is in favor of corporate income tax, and this income benefits corporate income tax. This income is not directly related to the business of corporate income tax revenue, and this income is included in other income.
21. Revenue from equity, joint venture capital activities, domestic economic links are divided from income before paying corporate income tax.
22. Income received from manufacturing operations, commodity sales, overseas services.
-Vietnam 's business investment overseas has earnings from manufacturing operations, overseas business, making prescriptions and paying corporate income tax under the provisions of Vietnam' s existing corporate income tax law, including the case of a new, low-income tax. business is in favour of free, reducing the income tax by the investment of the investment business. The tax rate of corporate income tax to charge and prescribe tax on foreign income is 22% (from 01/01/2016 as 20%), which does not apply preferable tax rates (if any) that the Vietnam business invested abroad is enjoying the same amount. Corporate Income Tax Act.
The tax authority has the power to issue tax-borne income from the overseas business of Vietnam's business to invest abroad on cases of prescribation, tax filing.
-The case of income from a foreign investment project has been subject to corporate income tax (or a tax that has a similar nature as corporate income tax) abroad, when the corporate income tax must be filed in Vietnam, the business said. Vietnam ' s foreign investment is excluding the amount of tax that has filed abroad or has been paid for by the foreign partner to pay change (including tax on equity interest), but the tax number is unless overtaking the income tax rate according to the income tax law. Vietnam's business. The amount of income tax income of Vietnam to foreign investment is exempt, falling for the share of profits enjoyed from the investment project abroad under the law of the investment business as well, unless determining the number of business income taxes must be filed in the country. Vietnam.
The profile of the attachment and tax return of the Vietnam business invested abroad for the income from the foreign investment project included:
+ The business of the business on the division of the profit of the investment project abroad.
+ The financial report of the business has been verified independently verified.
+ The income tax declaration of the business belonging to the foreign investment project (the confirmed copy of the representative representative of the foreign investment project);
+ The tax decision receipt for the business (if any);
+ Confirming the tax number filed abroad or the certificate from the tax count filed abroad.
-A foreign investment project that has not yet to produce taxable income (or is giving birth), when the annual corporate income tax decision, Vietnam's business investment abroad only has to submit a confirmed financial report of the agency. an independent auditor or agency of the investment body of the investment business and the income tax of the foreign investment project (submit a confirmed copy of the competent representative of the foreign investment project and the stamp of the business). I'm sorry The number of losses from the foreign investment project is not subtracted from the amount of income of the domestic business in the country as the corporate income tax.
-The income from the foreign investment project is prescribated in the business income tax decision of the next year after the fiscal year that issued a foreign income or prescrip to the corporate income tax decision of the financial year together. with the year of giving birth to a foreign income if the business has sufficient basis and certificate from the number of income numbers and the amount of income tax submitted by the foreign investment project.
For the income from manufacturing activity, the business of the investment project in the country signed the two-time Tax Avoidance Agreement with Vietnam, the Vietnam business investing abroad prescribes and paying taxes under the stipulation at the Agreement.
23. Other income according to the rule of law.
1. Income from cultivation, breeding, aquacal farming, salt production of the cooperative; The income of cooperative cooperation in the field of agriculture, forestry, fishing, matches made at the site of economic conditions-difficult social or local. Social-economic conditions are particularly difficult; the income of the business from farming, herding, aquacal farming in the economic-social site is particularly difficult; income from fishing operations.
a) The income from cultivation (including crop products), livestock farming, aquacal farming of the cooperative and of the tax-exempt business stipulated at this one is income from the product due to the business, the self-farming cooperative, livestock farming, livestock farming. cultivating, fishing, unprocessed into other products or just through the scheme (not including a cooperative case, the business has the acquisition of crop production, livestock farming, aquacoseafood farming). The primary product is guided in the legal documents of the value added tax.
The business, which cooperated must be taxed separately from the tax exemption at this one. The private non-accounting case is obtained by tax-free income from cultivation activity, breeding, aquacoship farming is allocated in proportion to the rate of production costs of the cultivation, exploitation, conventional product preparation in the total cost of the whole. Business, business (including management costs, sales costs) in the tax period.
For businesses, the rubber-growing cooperative is tax-exempt to income from cultivation activity, fresh mining. The private non-fusion case is obtained from cultivation activity, fresh pus mining, tax-free income allocated in proportion to the cost of cultivation, mining of fresh pus in the total cost of the entire business, cooperating.
Tax-free income at this Clause includes income from liquing of crop products, livestock, aquacal farming (except for the liquorology of rubber plants), income from the sale of scrap scrap related to farm products, livestock, farming, and agriculture. Seawater.
The production of crops, breeding, aquacal farming of the cooperative and of the business is defined by the first-level economic code of agriculture, forestry, and fisheries in the Vietnam Economic Industry System.
b) The income of the cooperated cooperative in the field of agriculture, forestry, fishing, matches made at the site of economic conditions-difficult societies or places with economic conditions-particularly difficult social conditions exempt from taxation is the entire income. to be born from business manufacturing activity on a preferable address minus the income stated at the point a, b, c. 3 Article 18 This Information.
Coopercooperically active in agriculture, forestry, fishing, matches, and at the point f Article 3 Article 19 This is a cooperative partnership that meets the rate of product supply, services to members who are individuals, households, and businesses. family, the legal worker is active in agricultural production, forestry, fishing, matches according to the provisions of the Law of Cooperation and Digital Protocol. 193 /2013/NĐ-CP November 21, 2013 of the Government rules out some of the provisions of the Law of Cooperation.
2. Income from the implementation of a direct service of agricultural services including: income from irrigation services, water consumption; plowing, indiscriminate, canals dredging, endogenous ditch; deep room service, disease for crops, livestock; agricultural products harvest.
3. Income from the implementation of the scientific research contract and technological development; Income from sales revenues during the production of testing and income from the sales of products made from new technology for the first time in Vietnam. The maximum tax-free time is not more than one (01) year, since the date of the start of the sale of product sales according to the scientific research contract and application of technology, testing or production of new technology for the first time in Vietnam.
a) Earnings from the implementation of the scientific research contract and the development of tax-exempt technology must ensure the following conditions:
-Certificate of scientific research.
-The state governing body of science has the authority to confirm that it is the scientific contract for scientific research and technological development.
b) The income from the sales of products made from new technology was first applied in Vietnam to be exempt from the tax exempt guarantee that the new technology first applied in Vietnam was confirmed by the State Administration of Science.
4. Income from manufacturing activity, commodity business, the service of the business with the number of workers with disabilities, the latter to drug addiction, the average person infected by HIV in the year accounted for 30% or more of the total number of per capita labor for the year. Business.
The tax exempt income provided by this clause does not include another income stipulated at this Article 7.
The tax-exempt business stipulated at this provision is that the business has an average number of workers in the year at least 20 or more and does not include businesses operating in the financial sector, the real estate business.
The business with tax-exempt income by regulation at this paragraph must meet all the following conditions:
a) For the business to have the use of labour as a person with a disability (including the wounded, the patient) must have the confirmation of the competent medical authority on the number of workers who are handicapped.
b) For the business to use the employer as the latter of a drug addict must have a certificate of completing a rehab of the drug administration or confirmation of the relevant authority.
c) For the business that uses the employer as HIV-infected persons must have the confirmation of the competent medical authority on the number of workers who are infected with HIV.
5. Income from vocational training dedicated to ethnic minorities, people with disabilities, children with particularly difficult circumstances, social distress subjects, drug addicts, drug addicts, HIV/AIDS. In the case of a vocational facility with other subjects, the tax-exempt income is determined to correspond to the rate of students being ethnic minorities, people with disabilities, children with particularly difficult circumstances, social distress, and drug addicts. after the drug addict, the person infected with HIV/AIDS in the total number of students.
Income from tax-exempt vocational activities must meet the following conditions:
-The vocational training facility is established and operates according to the regulation of vocational instruction texts.
-There are lists of practitioners who are ethnic minorities, people with disabilities, children with particularly difficult circumstances, social-bad subjects, drug addicts, drug addicts, HIV/AIDS.
6. Income is divided from capital activities, purchasing shares, joint venture, economic links with domestic enterprises, after the side of capital gains, shares of shares, joint venture, links have paid corporate income tax under the provisions of the Income Tax Law. enterprise, including the case with capital gains, stock releases, joint venture, links to corporate income tax incentives.
For example, 11: Business B receives the contribution of Enterprise A. Earnings to the tax corresponding to the portion of the business A in B business is 100 million copper.
-Case 1: Business B is not preferable to corporate income tax and the B business has paid enough corporate income tax including the income of the A received, the income A business A received from the operating capital operation was 78%. million copper [(100 million-(100 million x 22%)], business A was exempt from corporate income tax on 78 million dollars.
-Case 2: Business B is reduced by 50% of the business income tax receivable and business B has paid enough corporate income tax including the income of the A-received business according to the reduced income tax the income that the business has. A received $89 million [100 million-(100 million x 22% by x 50%)], the A was exempt from corporate income tax on 89 million dollars.
-Case 3: Business B is exempt from corporate income, the income A is received from the operating income of 100 million, the A is exempt from corporate income tax on 100 million of these.
7. The grants received for use for educational activities, scientific research, culture, art, charity, humanitarian and other social activities in Vietnam.
Where the organization receives non-proper use of grants, the organization receives funding to charge a corporate income tax on the portion of the wrong use in the tax period that develops the use of the target error.
The organization that receives a regulatory funding at this paragraph must be established and operates under the provisions of the law, making the correct implementation of the law on statistical accounting.
8. Income from the transfer of the first-term emission reduction (CERs) of the business is granted a certificate of emission reduction; the next transfer tax return to corporate income tax by regulation.
Income from the transfer of the free emission reduction (CERs) is guaranteed to be guaranteed by the sale or transfer of the emission reduction certificate (CERs) which must be given a regulatory authority on the regulatory environment by regulation.
9. Income in connection with the implementation of the State of the Republic of Vietnam mission from the development of development credit, export credit; Income from credit activity for the poor and other policy subjects of the Bank of Vietnam. Social policy; Income of the Company LLC a member of the property management of Vietnamese credit organizations; Income from the active duty of carrying out the State of the State's mandate of the state financial funds: Vietnam Social Insurance Fund, the organization. Deposit Insurance, Health Insurance Fund, Vocational Support Fund, Foreign Employment Assistance Fund in the Ministry of Labor-Trade and Social Affairs, Aid Fund and Social Assistance Fund. helping Vietnam, the Public Telecommunication Fund, the Local Development Investment Fund, the Vietnam Environmental Protection Fund, the Trust Fund for Small and Small Business, the Cooperated Development Assistance Fund, the Poor Women ' s Fund, the Public Protection Foundation, and France. Overseas, the Fund for Housing Development, Small Business Development Fund and Just, the Land Development Fund, Farmers Support Fund, Capital Support Fund for workers, poor employment of self-employment and the other Fund of the State operating not for profit-based profit goals. In law, these funds are established and have an active policy mechanism by the government or the Prime Minister.
The case of units that arise from the income from the income is obtained by the implementation of the State of the State mandate and the prescribed tax return.
10. Part of the income does not share:
a) The undivided income of the socialization facilities in the field of education-training, health and other socialization sectors (including the Office of Judicial Supervision) left to invest that facility in accordance with the provisions of the specialized law of education-related education. Training, health and other socialization. The tax-free income section of regulated socialization facilities at this clause does not include the unit case left to invest in the expansion of professions, other business activities that are not part of the education-training, health and social sector. Different.
The basis of socialization is:
-The public external facilities are established and are eligible to operate under the regulation of the competent state agency in the fields of socialization.
-Businesses are established to operate in the fields of socialization and have sufficient conditions operating under the regulation of the competent state agency.
-The public career institutions make a contribution of capital, capital raising, joint venture, link to the regulation of legislation establishing independent accounting facilities or businesses operating in the fields of socialization under the decision of the state authority to be determined by the state authority. Right.
The socialization establishment must meet the category of type, scale criteria, the standard by the category appointed by the Prime Minister.
b) The undivided income of the cooperative left to form the property of the cooperative.
c) The case of the non-split income left by regulation at this paragraph that the unit of the division or the purpose of the purpose would be subject to a tax income tax on a tax rate at the time of the split or the purpose of the purpose and the punishment of the violation of the law. Tax on the rules.
11. Income from technology transfer of priority transfer to the organization, the individual at the site has a particularly difficult economic-social condition.
The procedure of technology transfer is done by regulation at the technology transfer law, the Digital Protocol. 133 /2008/NĐ-CP December 31, 2008, the Government regulates the implementation and guidelines of the implementation of a number of the laws of the transfer of the technology and the rule of law that directed the implementation of the law.
The field of technology transfer priority is the areas of the technology category that encourages the transfer (enacted with the Digital Protocol). 133 /2008/NĐ-CP ) and modified texts, the addition of this Protocol (if any).
1. The birth rate in the tax period is the negative amount of negative income tax that has not included the losses that are connected from the previous years to move.
2. The business after a tax decision that goes by the loss is to move the whole and repeatedly the number of holes into the income (taxable income that has minus the tax-free income) of the following years. The constant transfer time is no more than five years, since the following year the loss of the hole.
The business temporarily moved the hole into the earnings of the quarter of the year after the declaration of a temporary filing and formal transfer in the year after the filing of the tax bill of the year.
For example 12: In 2013 DN A had a loss of $10 billion, and in 2014 DN A had a income of 12 billion, the total loss of 2013 was 10 billion, the DN A had to be transferred all in 2014.
For example 13: In 2013 DN B had a loss of 20 billion, in 2014 DN B had a income of 15 billion.
+ DN B had to transfer the entire loss of 15 billion in 2014 earnings;
+ The number of holes remaining at 5 billion, the DN B must monitor and transfer the entire continuity in accordance with the transfer principle of 2013 stated above the following years, but a maximum of no more than five years, since the following year the year after the birth of the hole.
-Business with a hole number between the quarter in the same fiscal year is compensated for the loss of the previous quarter on the next quarter of that fiscal year. When the corporate income tax is determined, the business determines the number of holes of the year and turns the whole and constantly the number of holes in the taxable income of the following years following the specified birth rate.
-Business self-determines the number of holes that are subtracted from the income according to the above principle. In the time of the transfer window, the loss of this number of losses (not including the number of holes of the previous period) will be transferred all over and continuously for no more than five years, since the following year.
The case of the agency with the authority to check, the business income tax decision inspector determines the number of business holes transferred differently with the number of holes identified by the self-identified business as the number of holes is shifted determined by the inspection agency ' s conclusion. But it ' s guaranteed a full and continuous transfer of no more than five years, since the following year, the year after birth.
Over the five-year period after the following year, if the number of losses has not been moved, it will not be transferred to the next year's income.
3. Enterprise transformation business, mergers, merger, division, dissolution, dissolution, bankruptcy must make tax decisions with the tax authority to the time of the decision to convert the business type, merge, merge, split, dissociate, dissolution, The bankruptcy of the competent organ, the number of holes of the business that arise before conversion, mergers, merge must be followed in detail by year of birth and offset to the company ' s same year income after conversion, merger, merger or being used by the company. continue to move into the income of the next years of business after conversion, mergers, merger to ensure the principle of business. It ' s not over five years since the year after year of birth.
1. Corporate is established, operating under the regulation of Vietnamese law that is cited by a maximum of 10% of the annual tax income before the corporate income tax in order to establish the Foundation for Scientific Development and the technology of the business. The business self-identified the state-based science-based technology development development fund before calculating corporate income tax. Every year if the business has cited the development fund of technology science, the business has to establish a report, using the Foundation for the Development of the Science of technology and prescribation of the extraction point, the amount of money extracted in the bill of corporate income tax. The report of the use of the Science Foundation for the Science of Science was filed with the publication of the corporate income tax.
For the state-held business of over 50% of the foreign capital's provisions beyond the implementation of the scientific and technological development fund by the provisions of this Article also must ensure a minimum rate of quotation in the Law of Science and Technology.
2. In the five-year period, since the break-up, if the Foundation for Science and technology development is not used or used by no 70% or use is not correct, the business must file a business income tax portion of the income tax. The income that cited the fund without use or use is not correct and the interest arise from that business income tax.
The amount of non-purpose use is not included in the total amount used for scientific and technological development purposes.
-The corporate income tax tax is used to calculate the income tax as the tax rate applicable to the business during the fund to cite the fund.
-Interest rates on the amount of return tax on the portion of the fund do not use the end of a one-year-a-year-a-year-term (or a one-year term tax credit rate) interest rate applied at the time of the recovery and the rate of interest is two years.
3. The scientific and technological development fund of the business is only used for the investment of scientific research and technological development of the business in Vietnam. The funds from the Foundation for Scientific Development and technology must be fully invoking the invoice, the legal evidence under the rule of law.
4. Businesses are not charged with expenditures from the Enterprise Development Fund and the technology of the business into the cost of operating the business when determining taxable income in the tax period. The business case has the investment of scientific research and technology development of the enterprise from the science of technology development that is not enough, the rest of the difference between the real number and the number of cited funds will be calculated at the cost of the product. You know, it's business when you define taxable income.
5. The business is operating that there is a change in the form of ownership, merger, merger, the newly established business from changing the form of ownership, merge, merged inherited and responsible for the management, use of the Scientific Development Fund. and the technology of the business before the transition, merge, merged.
The business if there is an unusable scientific and technology development fund when divided, the new business is established from the split, which is inherited and is responsible for the management, using the Enterprise Development Fund and the technology of the business. Before we split, split. The division of the Foundation for the Development of Science and technology was decided by the business and registered with the tax authority.
6. Case of Government Decree Regulations on Investment and Financial mechanisms for scientific and technological activity has content on the extraction of the Scientific Development Foundation and the technology of other regulatory enterprise, the Ministry of Finance and the Ministry of Public Sciences. This content will be issued in accordance with the provisions of the Additional reporting of this content in accordance with the provisions of the provisions of the corporate income tax and the Decree of the Investment and Financial mechanisms for scientific and technological activities.
1. Since 1 January 2014, the corporate income tax rate is 22%, except for the specified case at paragraph 2, paragraph 3 This and the cases apply for preferable tax rates.
For example, the business applied fiscal year from 1 April 2013 to 31 March 2014. The business case is adopting a universal tax rate, which does not enjoy preferable tax rates when the TNDN tax decision, the business of calculating and allocation of the business income tax must submit as follows:
The TNDN tax must submit
Taxable income in tax period
x 9 of x 25% +
Taxable income in tax period
x 3 months x 22%
As of 01/01/2016, the case of a 22% tax application moved to a 20% tax rate.
2. The business was established by the regulation of Vietnamese law (including cooperatim, career units) manufacturing operations, commodities business, and services with a total annual revenue of no more than 20 billion dollars in a 20% tax.
The total year revenue as a base that identifies the property of the subject that is applied to a 20% tax rate stipulated at this sum is the total sales revenue, which provides the services of the adjacent year adjacent to the base of code only  and only the number indicator.  on Annex The results of the business production activity of the previous year tax period adjacent to the 03-1A/TNDN denominated Form accompanied by the TNDN tax decision sheet No. 03 /TNDN issued by Digital Information 156 /2013/TT-BTC 6 November 2013 by the Ministry of Finance for Tax Management.
For example, 14: Company A applies a fiscal year by year from 1 April this year to the end of March 31, the following year, there is a sales turnover offering code service  and the financial operating revenue  on Annex 03-1A/TNDN attached to the affidavit. National tax decision 03 /TNDN fiscal year 2013 (from 01/04/2013 until the end of March 31, 2014) no more than 20 billion dollars were from fiscal year 2014 (from 1 April 2014 until 31 March 2015) Company A was adopting a $20% TNDN tax rate of 20%, if the total revenue of the 2014 fiscal year is determined by the above guidum that is above 20 billion dollars the 2015 fiscal year (from 01/04/2015 to the end March 31, 2016) Company A applies a 22% TNDN tax rate.
For the business that had an adjacent year to less than 12 months, the total year-based total of determining the property of the subject was imposed by a 20% tax rate at the expense of the total sales revenue, which provided the services of the previous year. determine the base to code index  and only the number of code  on the Index of Operational Output operation of the previous year's tax period adjacent to the 03-1A/TNDN model accompanied by the TNDN tax decision sheet No. 03 /TNDN divided by the actual number of months operating business production in the year, if the average monthly revenue of the year does not exceed 1.67 billion dollars the year after the business is imposed. A 20% TNDN tax rate.
For example, 15: Company A applies the tax period in calendar year, the 2014 calendar year for a 3-month business recess, which started business from April 1, 2014 to the end of December 31, 2014, which has a sales revenue offering of code service  and operating revenue. reported code  on the 03-1A/TNDN appendix to the 2014 TNDN tax decision sheet in 2014 of 18 billion dollars, the average monthly revenue of 2014 was 18 billion divided (:) 9 months by (=) 2 billion yen the 2015 Company A was not imposed on a tax rate. tax of TNDN 20%, which must apply TNDN tax tax 22%, if the average monthly revenue of 2014 is not too 1.67 billion, the 2015 Company A applies. A 20% TNDN tax rate.
The new business case established in the year was not enough for 12 months, during which year the business made a quarter-quarterly provisional account (excluding the tax-preferable property case). End of the fiscal year if the average monthly revenue of the year does not exceed 1.67 billion dollars the business decides the business income tax must submit to the fiscal year by a 20% tax rate (excluding regulatory income at Clause 3 Article 18). This is private. Revenue is determined to be based on the total sales revenue index, which provides the service of the index business only  and only the number of code  on the Annex of the Operational Output business by Form 03-1A/TNDN attached to the accounting paper. The TNDN tax number 03 /TNDN issued with the Digital Information 156 /2013/TT-BTC 6 November 2013 by the Ministry of Finance for Tax Management. The average monthly revenue of the months in the first year did not exceed $1.67 billion the next year the business was imposed on a 20% TNDN tax rate.
3. Business income tax rate for search, exploration, oil and gas exploration in Vietnam from 32% to 50%. Based on the mining position, the mining and mining conditions that have a search-and-search, exploration, oil and gas exploration of the investment project to the Ministry of Finance to present the Prime Minister decide on a specific tax rate for each project, every single one. Business base.
The corporate income tax rate for search, exploration, exploitation, mining of rare and precious resources (including: platinum, gold, silver, tin, wondram, antimoan, precious stones, rare earth oil) imposed a 50% tax rate; the case of precious resources deposits. rare from 70% of the area delivered back to the site with a particularly difficult socioeconomic condition in the portfolio of corporate income tax income issued by Decree No. 1. 218 /2013/NĐ-CP of the Government that applies a 40% corporate income tax rate.
The business pays tax at the site of its headquarters. The business case has a manufacturing base (including the macho facility, assembly) of operations dependent on the provincial capital, the other central city with the site where the business is based, and the tax number is charged in the location of the headquarters. And there ' s a manufacturing facility.
The allocation of taxes required at this paragraph does not apply to the business case with the work, the work item, or the base of the applicable accounting.
The corporate income tax rate in the province, the Central City Central City where the base of dependent accounting is determined by the amount of corporate income tax must submit in the patient (x) the cost rate of the accounting base of the accounting depends on it. The total cost of the business.
The cost ratio is determined by the cost ratio between the total cost of the accounting base that depends on the total cost of the business. The expense ratio is defined as follows:
The cost ratio of the base of the accounting facility depends on
Total cost of the base of the dependent accounting facility
The total cost of the business
The number of metrics to determine the cost rate is based on the business ' s income tax decision figures last year adjacent to the year by the self-defined tax rate to make the base determine the amount of tax must submit and be used to prescribe, pay the revenue income tax. For the next few years.
The business case is in operation with the facilities that produce dependent accounting facilities in the local, figures to determine the cost rate of the headquarters and the base-dependent accounting facilities that determine the base according to the number of decision figures. Corporate income tax in 2008 and the rate was in stable use since 2009 onwards.
Where the newly established business case, the business is in operation to add or narrow the base of the accounting production facilities in the local area, the business must self-determine the cost rate for the first tax period for possible cases. The change. From the next tax period the cost ratio is used stable in accordance with the above principle.
The unit of the accounting unit of all major corporate accounting firms that has an external business income is paying taxes in the province, the central city of the Central Committee, where the business is producing.
INCOME FROM CAPITAL TRANSFER, TRANSFER
1. Range applies:
The income from the capital's capital transfer is that income is obtained from a partial transfer or an entire amount of business that has invested in one or more organizations, other individuals (including business sales). The time of determining the income from the capital transfer is the time to transfer ownership of capital.
The business case selling the entire LLC a member held by the organization as the owner in the form of a capital transfer is associated with real estate that prescribes and pays the corporate income tax in accordance with real estate transfer and property transfers. prescribation of the corporate income tax statement (sample 08) issued with this message.
A business case with a transfer of non-profit received by assets, other material benefits (stocks, fund certificates etc.) income tax is subject to corporate income tax. The value of property, stock, fund certificate ... was determined by the sale price of the product on the market at the time of the property receiving.
2. Tax base:
a) The income tax from the capital transfer is specified:
Transfer capital purchase price
-The transfer price is determined to be the actual total value on which the transfer party is obtained under the transfer contract.
The case of a transfer contract that regulates payment in the form of a payback, a slow return, the revenue of the transfer contract does not include the return interest, the return rate is due to the deadline stipulated in the contract.
The transfer contract case does not specify a payment price or a base tax authority to determine an unsuitable payment price in a market price, the tax authority has the right to check and set the transfer price. The business has a partial transfer of interest in the business that the transfer price to the portion of the capital does not match the market price, the tax agency is reissued the entire value of the business at the time of transfer to determine. The transfer price corresponds to the percentage of the transfer capital.
The base of the transfer price is based on the investigation document of the tax authority or the transfer price base of other cases at the same time, the same economic organization or similar transfer contracts at the time of the transfer. The case of the transfer pricing of the non-appropriate tax authority is based on the appraisal price of professional valuation organizations whose authority determines the transfer price at the time of the transfer in accordance with the stipulation.
The business has a transfer of capital to the organization, the individual is the value of the transfer capital under a transfer contract valued from twenty million co-return to be present from the cash-free payment. In the absence of a non-cash payment, the tax agency has the right to issue a transfer price.
-The purchase price of the transfer capital is determined for each case as follows:
+ If the transfer of the capital that contributes to a business is the value of the capital that contributes on the basis of a book, record, certificate from accounting at the time of capital transfer and investment by the parties to the investment or to join the contract validation business, or the results. audits of independent audit firm to the enterprise 100% foreign capital.
+ If the capital is purchased, the purchase price is capital value at the time of purchase. The purchase price is determined based on the contract to buy the part of the donation, the certificate from the payment.
Where the portion of the business capital that contributes or repurchases has a portion of the loan, the purchase price of the transfer capital includes both the cost of paying interest to invest capital.
The case of a foreign currency accounting accounting firm (which has been approved by the Ministry of Finance) of the transfer of foreign currency, the transfer price and the purchase price of the transfer capital are determined by currency currency; the business case. The amount of accounting accounting for the dollar was to be made in foreign currency by the Bank of Vietnam at the time of the exchange rate of Vietnam by the Bank of Vietnam at the time. The transfer point.
-The transfer cost is the actual expenditures that are directly related to the transfer, the evidence, the legal bill. In the case of foreign-born transfer costs, the evidence from that original evidence must be verified by a body of evidence or independent auditor of the country whose costs are confirmed and the certificate must be translated into Vietnamese. power).
Transfer costs include: costs to make legal procedures necessary for the transfer; fees and fees must submit as the transfer procedure; transaction costs, negotiation, transfer contract signing and other costs may be required for the transfer fee; the transfer fee is required. Evidence from the proof.
For example, 16: Business A to contribute 400 billion copper to $320 billion is a factory value and 80 billion cash coins to establish a business venture production business after which businesses A transfer portion of the equity contribution to business B for a price of $550 billion. Copper, which contributed to business A at the time of the transfer on accounting books at 400 billion dollars, the cost associated with the transfer of capital was $70 billion. Income to charge income tax from capital transfer in this case is 80 billion copper (550-400-70).
b) The business has an income from the capital transfer, which is defined as another income and prescribes the taxable income as the corporate income tax.
c) For the foreign organization business in Vietnam or the income in Vietnam that the organization does not operate under the Investment Law, Corporate Law (collectively known as foreign contractor) has capital transfer activity, which makes prescribation, paying as tax. After:
The organization, the individual who receives the transfer of capital whose responsibility identifies, prescribes, deducted and filed changes to the organization of the country outside of the corporate income tax. In the case of a transfer to the capital, which is also a foreign organization that does not operate under the Law of Investment, the Enterprise Law is established under the law of Vietnam where foreign organizations invest capital in charge of prescriing and filing tax returns. enter the business to submit from the foreign organization ' s capital transfer operation.
Tax prescriptions, taxes are made in accordance with the provisions of law-making legislation on tax management.
1. Range applies:
Income from the business transfer of the business is income obtained from the transfer of the stock, bonds, fund certificates and other types of securities by regulation.
The business case makes the release of more shares to raise capital, which is the difference between the release price and the non-tax income tax revenue to calculate the corporate income tax.
The business case proceeds to split, merge, merge, merge, which makes stock exchange at the time of split, split, merge, merged if the income is collected, and this income is subject to corporate income tax.
A business case with a transfer of securities without money received by assets, other material benefits (stocks, fund certificates etc.) income tax is subject to corporate income tax. The value of property, stock, fund certificate ... was determined by the sale price of the product on the market at the time of the property receiving.
2. Tax base:
Income tax revenue from the stock transfer in the term is determined by the sale price minus (-) the purchase price of the transfer securities, minus (-) the costs associated with the transfer.
-The sale price is defined as follows:
+ For the listed securities and securities of the unlisted company but perform transaction registration at the stock exchange rate the stock price is the actual price of a stock sale (which is a joint command or agreement price) according to the company. The SEC's announcement, the stock exchange center.
+ For securities of companies that do not belong to the above circumstances, the stock price is the transfer price on the transfer contract.
-The purchase price of the stock is defined as follows:
+ For the listed securities and securities of the unlisted company but perform transaction registration at the stock exchange rate the stock price is a stock purchase price (which is a joint command or agreement price) according to the report. The stock exchange, the stock exchange center.
+ For securities purchased through auction, the stock price is the price scored on the results announcement of the organization's share price execution of the equity auction and the deposit paper.
+ For securities that do not belong to the above circumstances: the stock purchase price is the transfer price on the transfer contract.
-The transfer cost is the actual expenditures that are directly related to the transfer, the evidence, the legal bill.
Transfer costs include: the cost to make legal procedures necessary for the transfer; the fees and fees must submit as the transfer procedure; the Securities Filing Fee by the State Securities Commission ' s regulation and the certificate from the procurement of the SEC. Securities companies; Cost of securities trusts based on the income of the trust unit; transaction costs, negotiation, transfer of transfer contracts, and other expenses with proof.
The business has income from the stock transfer, and this income is determined to be another income and account for the taxable income as the corporate income tax.
INCOME FROM REAL ESTATE TRANSFER
1. Enterprise in the income tax income from real estate transfer includes: Business is of all economic components, every profession that has income from real estate transfer activity; Business real estate business has an income from its operations. -No, no, no.
2. Earnings from real estate transfer activity including: income from the transfer of land use, transfer of land lease rights (including the project transfer attached to the transfer of land rights, land rights as prescribed by the law); Thu Thu. Enter the land-leased activity of the real estate business business under the regulation of non-distinguished land-based legislation, or without infrastructure, architectural work attached to the land; Earnings from home transfer, construction work. attached to the soil, including properties attached to the house, that construction work if not separate the property value when the transfer is not. distinction whether or not to transfer land use, transfer of land lease rights; Income from the transfer of assets attached to the land; Income from the transfer of ownership or the right to use of the housing.
Income from the estate business of the real estate business does not include the business case for rent only, infrastructure, land architecture.
The income tax base from real estate transfer is tax and tax revenue.
Income tax income (=) taxable income minus (-) losses of the estate transfer operation of previous years (if any).
1. Tax income.
Taxable income from real estate transfer is determined by revenue obtained from the real estate transfer operation except the capital price of the real estate and the expenses that are excluded in relation to the real estate transfer operation.
a) Revenue from real estate transfer operation.
A.1) Revenue from real estate transfer activity is determined at the actual price of the real estate transfer under the transfer contract, purchasing real estate in accordance with the rule of the law (including the appendage and additional charges if available).
The case for transfer of land use under the transfer contract, which buys property less than the price of land at the land price tag issued by the Provincial People's Committee, the central city of the Central Committee stipulated at the time of the signing of the property transfer. According to the land price issued by the Provincial People's Committee, the central city of the Central Committee stipulated at the time of the signing of the real estate transfer contract.
-The timing of tax revenues is the time that the sale of the estate to the buyer, not dependent on the purchase of the property that registered property rights, the right to use the land, established the right to use the land at the state agency with jurisdiction.
-The business case that does a infrastructure investment project, home to transfer or lease, has the advance of the customer's advance according to progress in all forms, the time that the valuation of the income tax income tax is at the time. collect the money of the customer, namely:
+ The business case has a customer's income that determines the costs corresponding to the recorded revenue (including the previous expense of the uncompleted work category accounting section corresponding to the recorded revenue) then the business is not available. prescribation of corporate income tax in the expense of expenses.
+ The business case has a customer ' s income that has not yet identified the cost of corresponding to the revenue, the record business pays off the corporate income tax by a 1% rate on the proceeds of the proceeds and the revenue has not included sales. income tax revenue for the year.
When a business estate transaction must make a corporate income tax decision and decide the amount of corporate income tax must submit. The number of corporate income tax rates has been temporarily lower than the amount of corporate income tax paid, and the business must submit sufficient taxes on the State Budget. The case of a paid corporate income tax greater than the tax number must submit, the business is deductiated by the amount of tax filed by the tax income tax of the next term or the refund of the already filed tax number.
For the real estate business business that has the customer's previous earnings per advance and prescribes tax-filing by the percentage of paid revenue, this revenue is not included in the corporate income tax revenue in the year of copper. There is a cost of advertising, marketing, marketing, environmental, brokerage, when it starts to sell in the year that the revenue of the money-collecting revenue is not calculated at the expense of the year of the cost of the cost. Advertising, marketing, and promotional expenses, this brokerage rose to be counted on the cost of being subtracted from the regulation by regulation in the first year of the real estate exchange, which produces corporate income tax revenues.
A.2) Revenue to calculate taxable income in some cases is defined as follows:
-The business case has land rehiring, and the revenue to charge income tax is the amount of money paid by the lease. The tenant case pays rent before for years the revenue to calculate the taxable income allocated to the number of years paid in advance or is determined according to the one-time pay. The choice of one form of paid revenue was only determined when the business had secured the completion of financial responsibility for the State, guaranteing obligations on the lease to the land for the remainder of the lease.
The business case is in the time that the corporate income tax incentives method to determine the revenue to calculate taxable income is the entire amount of rent paid by the previous year, which determines the amount of revenue income tax. A year of tax-free, tax breaks from the total income tax of the number of years paid in advance (:) the number of years the party pays first.
-The case of a credit organization that receives the rights to use the land guarantee a loan to replace the implementation of the obligation guaranteed if the right to use the land is a collateral guarantee of a loan, then the revenue to calculate the taxable income is the transfer price. franchisor the rights to the land by the parties.
-The right to transfer of land rights is the receipt of the executive order, the revenue to calculate the taxable income is the transfer fee of the land used by the parties of the agreement or the price specified by the Council.
The determination of the revenues to the specified cases in the a2 must ensure the principles set in this point.
b) real estate transfer expense:
b.1) Principles of cost determination:
-The excluded expenses to determine the taxable income of the real estate transfer activity in the tax period must correspond to the revenue to calculate taxable income and have to ensure conditions that stipulate the expenses that are excluded and not part of the property. It ' s not deductiable in Article 6 of this.
-The case of the investment project completes each part and transfer gradually under the completion of the completed expenses used for the project, the direct cost used for the completed project section is allocated in accordance with m. 2 The land transfer to determine the taxable income of the land transfer area; these include: Internal traffic cost; the green tree; the cost of investment building, the drainage; the power station; the cost of reparation on land property; The cost of compensation, support, resettlement, and funding of the organization performing compensation for the remaining approved approved jurisdiction is not yet subtracted from the land use, land rent under the provisions of the land-using monetary policy, the money collection. lease land, land use, land rent must submit the State Budget, other expenses invested on land associated with land-based transfer of land, Transfer power.
The allocation of the above expenses is done in the following formula:
Allocation expense for the transferred land area
Total infrastructure investment expenses
Land area transferred
The total land area is assigned as a project (except for land use in public purposes according to land law regulation).
In case part of the area of the non-transferable project is used in other business activities, the same general costs are also allocated to both of the area for tracking, accounting, accounting for corporate income tax on operations. Another business.
The business case has a long-term infrastructure construction that lasts for many years and only determines infrastructure value when the entire job is complete, when the sum of real estate transfer costs for the land area has shifted. power, the business that was temporarily allocated the cost of the actual infrastructure of infrastructure that was born according to the land area rate transferred to the above formula, and in front of the investment costs that built the infrastructure that corresponds to the record revenues. when we determine the income tax. After the completion of the construction investment process, the business calculated, adjusting the portion of the cost of the infrastructure that had already been redistributed and quoted in advance to the area that transferred the right to the sum of the total infrastructure value. In case the adjustment of the tax rate is filed against the amount of income tax from the real estate transfer, the business is subtracted from the amount of tax submitted by the amount of tax that must be submitted by the next tax period or reimbursable under the existing regulations; If the tax number has not been paid enough, the business is responsible for paying enough tax on the provisions.
b.2) The cost of real estate transfer is included:
-The capital price of the transfer land is determined in accordance with the origin of the power use of the land, namely:
+ For the land of the state that has the money to make use of the land, and the money for the land, and the price of the land, the amount of the land, the land of the land;
+ For land to receive the use of the organization, the other individual is based on the contract and the certificate from legal pay when receiving the right to land use, land lease rights; the absence of contract and legal pay is calculated at the price issued by the Commission. The provincial community, the central city of the Central Committee, was established at the time of the business to receive the transfer of the property.
+ For land originating as a result of capital, capital prices are the value of land use, land lease rights by the receipt of asset valuation in capital;
+ The business case changes the country's land, capital prices are determined by the value of the work that has changed, except for the case of execution by the state agency's own regulation.
+ The price hits in the event of a land rights auction, land lease rights;
+ For the country of the business originated by civil law; due to be given, the vote, without determining the price of capital, was determined by the price of the land issued by the Provincial People's Committee, the Central City-based city of the Central Committee. The price of government-regulated land at the time of inheritance, for, for, for example, for.
The land case of the inheritance was inherited, given, by 1994 the price was determined at the price of land by the Provincial People's Committee, the Central City of Central City that decided in 1994 the base of the Framework for the Land of the Land. Decree No. 87 /CP on 17 August 1994.
+ For mortgage-guaranteed soil, land is a marginal asset to guarantee the execution of a land capital that is defined depending on the specific case in the direction of the above point.
-Land damage cost.
-Cost of damage to the flowers.
-Cost of compensation, support, resettlement and organizational costs of compensated compensation, support, resettlement under the rule of law.
Compensation expenses, compensation, support, resettlement, and organizational costs of performing compensation, support, resettlement stated above without invoice, name: name; address of the recipient; the amount of compensation, support; signature of the recipient. The money and the government, where the land is compensated, supports the right to confirm the provisions of the law on compensation, support and resettlement when the State recovers the land.
-The fees, the fees prescribed by the law, are associated with the authority to use the land.
-Land reclamation costs, flatten the face.
-Cost of investment building infrastructure such as roads, electricity, water levels, drainage, telecommunications postal ...
-The infrastructure value, the architecture of the land.
-Other expenses associated with the real estate are transferred.
The business case has a wide range of businesses that have to pay their own costs. Where the unaccounted for each operation is the cost of each operation, the general cost is allocated in proportion between the revenue from the real estate transfer compared to the total revenue of the business.
It is not included in the cost of a real estate transfer of expenses that have been paid by the State for payment or payment by other sources.
2. The corporate income tax rate for property transfer activity is 22% (from 01/01/2016 as 20%).
3. Identilocate the number of business income tax must submit:
The tax income tax rate in the tax period for real estate transfer activity by income tax revenue from the real estate transfer operation (x) with a tax rate of 22%.
Income from real estate transfer must be specified for filing tax filing. It does not apply preferable tax rates; tax-free time, tax reduction in the direction of instruction at this Information Chapter VI for income from real estate transfer activity.
In the event of a loss of property, this loss is carried out in accordance with Article 3 of this Article 9.
Tax filing, tax filing, income tax income from local property transfers where there is a transfer real estate is a tax base that preserves the tax decision where the headquarters are located.
4. The case of a credit organization that receives a property value is the asset that guarantees the loan to replace the execution of the guaranteed obligation, the credit organization when permitted to transfer real estate by law to prescribe the income tax. import from the real estate transfer operation into the State Budget. The case of a real estate auction is a loan guarantee property that proceeds to pay the Government's provisions on the guarantee of the loan of the credit organizations and the prescribed tax filing. After payment of the above, the remaining money paid to business organizations has mortgled the estate to secure the loan.
The case where credit organization is allowed to transfer real estate has been mortgled by the rule of law to recover capital if it does not determine the cost of the estate, the capital price is determined by (=) the borrower must return the mortgage contract. A plus-profit (+) cost of interest is not paid to the time of the mortgage estate in terms of a plus-credit contract (+) the expenses that arise when the transfer of the real estate if there is a invoice, the legal word.
5. The case of an estate auction law enforcement agency is a property guarantee that the proceeds are made in accordance with the provisions of the Government's Decree on the Border, auction of the right to use the land to ensure the execution of the execution. The organization is authorized to sell the real estate price auction, deductible the income tax from the real estate transfer filed into the State Budget. On account of the record, file tax instead of the property sales guarantee the execution of the execution.
The case of an estate transfer law enforcement agency is the property that guarantees the execution of the law if it does not determine the cost of the estate, the capital price is determined by (=) the amount owed to the debt according to the Court's decision to enforce the case (+) the cost of the cost of birth when the transfer of the real estate if there is a legal certificate.
CORPORATE INCOME TAX INCENTIVES
1. Corporate income tax incentives only apply to the business that implement the accounting regime, invoice, certification, and filing of corporate income tax on the manifest.
2. During the time of the corporate income tax benefit if the business makes a lot of manufacturing operations, business has to take its own income from manufacturing operations, the business enjoys corporate income tax. (including preferable tax rates, tax exempts, tax cuts) and income from business activity do not enjoy tax incentives to prescribe their own taxes.
In the case of tax, non-profit-based business income from business-producing activity is entitled to tax incentives and income from business-producing activities that are not entitled to tax incentives, the income portion of business production activity. Tax-defined tax (=) gross income tax (x) with a percentage (%) of revenues or expenses that are subtracted from the operating income of tax incentives compared to the total revenue or total cost of the corporation in the tax period.
The case with a sales or expenses deduction cannot be individually accounted for, the amount of revenue or cost is then determined by the ratio between the revenue or the excluded cost of the production activity, the tax incentives business on the total sales. collection or cost of the subtract of the business.
3. Do not apply corporate income tax incentives and apply a 20% tax rate (including the business of a 20% tax application under the provisions of this Article 2 Article 11) for the following revenues:
a) Earnings from capital transfer, transfer of capital to capital; income from real estate transfer (excluding income from the social housing investment in regulation at the point of Section 3 Article 19 This April); income from the investment project transfer, transfer of the capital. the right to participate in the investment project, transfer of exploration rights, mining of minerals; income received from manufacturing operations, business outside Vietnam.
b) Income from search, exploration, oil extraction, gas, other precious resources and income from mining operations.
c) The income from the service business is subject to a special consumption tax in accordance with the provisions of the Special Consumption Tax Law.
4. Enterprise has an investment project that enjoys corporate income tax due to an investment response to the investment of investment incentives, investments from investment incentives and income as scrap liquoration, scrap of product of the sector. is preferable to invest, arbitrate the rate directly related to the revenue, the cost of the preferable sector, non-term bank deposit rates, other direct-related earnings that also benefit corporate income tax.
The business has an investment project to benefit the corporate income tax due to meeting preferable conditions on the site (including the industrial sector, the economic zone, high tech sector) the income tax benefits tax revenue is the entire income. born from business manufacturing activity on a preferable venue minus the income stated at the point a, b, c 3 This Article.
A 20% tax application is applied to a 20% tax on the entire income of the business minus the income stated at the point a, b, c 3 This Article.
5. New investment project:
a) The new investment project is entitled to preferable corporate income tax at Article 15, Article 16 of the Digital Protocol 218 /2013/NĐ-CP -
-The project received its first investment certificate from January 1, 2014, and the sales of that project from the date received an Investment Certificate.
-The domestic investment project tied to the establishment of a new enterprise has capital investment of less than 15 billion Vietnam and not under the portfolio of eligible investment securities issued certificates of corporate registration from 01/01/2014.
-The investment project was granted an investment license or investment certificate prior to January 1, 2014 but is in the process of investing, not yet to go into operation, has not yet launched the revenue and is granted a Certificate of Investment License or Receiving Certificate. Adjusted investment from 1 January 2014 of that project.
-An independent investment project with an active enterprise project (including a project case with an investment of under 15 billion Vietnam and not under the Conditional Portfolio Portfolio) has a Certificate of Investment from 1 January 2014 to implement its own independent investment project. Hey.
b) The case of a regulated business, the addition of the Investment License or the Investment Certificate of the project went into operation without changing the conditions of the benefit the income of the adjusted, additional activity continued to enjoy the benefit of the project. project prior to the adjustment, additions for the remainder time or preferable investment in accordance with the prescribed preferable conditions.
c) The new investment project that benefits corporate income tax on new investment does not include the following cases:
-The investment project forms from: split, split, merge, merge, convert the form of business under the rule of law;
-The investment project formed from the transformation of the owner (including the case of the implementation of the new investment project but still inherits assets, business venues, the business sector of the former business to continue its business manufacturing operations, acquisition of the project). The investment is working.
The established or business enterprise has an investment project from the transformation of the business type, acquisition of ownership, division, separation, mergers, merger, which is succeeded by inherits the business income tax of the business or investment project prior to the sale. convertiate, split, split, merge, merge for the remainder of time if continuing to meet business income tax incentives.
d) For the business that is enjoying a newly established enterprise income tax from the newly applied investment project only applies to income from business manufacturing activity that meet the investment preferable investment conditions in the registration certificate. Business's first business. For businesses that are operating business manufacturing if there is a change in business registration certification but that change does not change the meeting of the prescribed tax incentives, the business continues to enjoy tax incentives. for the rest of the time.
6. On incentives for extended investment
a) The business has an investment project development investment project that is operating as expanding manufacturing size, raising capacity, innovation manufacturing technology (collectively known as an expanded investment project) in the sector, the business income tax address by regulatory and economic regulation. of the Digital Protocol 218 /2013/NĐ-CP (including the economic zone, high tech sector, industrial zone except the industrial zone located on the site of the inner districts of the special type municipality, the central type I, Central and Industrial Zone located on the site of the province's urban I-type) if meet one of the three regulatory criteria at this point that is selected to enjoy the business income tax on the project that is operating for the rest of the time (if any) or to apply tax-free time, lowering taxes on added income due to investment. The extension brings up (not to enjoy the preferable tax rate) equal to the tax-free time, lowering the applicable tax on the new investment project on the same site. table, corporate income tax revenue. The business case that chooses the business income tax on the project is operating for the remainder of the time, and that expansion project must be in the sector, the business of tax income tax on the provisions of the digital decree. 218 /2013/NĐ-CP You know, at the same time, in the field, the venue with the project is working.
The expanded investment project stipulated at this point must meet one of the following criteria:
-The fixed asset price increases as the completed investment project goes to a minimum of 20 billion partners with an expanded investment project in the business income tax incentive sector under the regulation of the No. 1 Protocol. 218 /2013/NĐ-CP or from 10 billion in terms of expanded investment projects made at sites that have economic conditions-difficult societies or particularly difficult under the regulation of the U.S. Digital Protocol. 218 /2013/NĐ-CP.
-The fixed asset price rate adds to a minimum of 20% from the total fixed asset price before the investment.
-The design capacity as investment expanded to a minimum of 20% from the design capacity according to technical economic testimony prior to the initial investment.
The business case that chooses an expanded investment is an increase in the increase of the income due to its own private investment. The private non-fusion business case was added to the added income due to the extended investment that income from expanded investment activity determined by the ratio of the new investment fixed asset price put into use for manufacturing, business on the market. the total fixed asset price of the business.
The tax-free time, the regulatory tax reduction at this sum is calculated from five extended investment projects that put into production, the business has earnings; the case has no taxable income for the first three years, since the first year of revenue from the open investment project. Tax-free time, tax cuts are calculated from the fourth year of the investment in revenue.
The business case is operating with an upgraded investment, replacing, technological innovation of the project that is operating in the sector, the tax incentives venue by the regulation of the Digital Protocol. 218 /2013/NĐ-CP without responding to one of the three criteria specified at this point, the tax incentive is currently operating for the remainder of the time (if any).
Tax incentives stipulated at this paragraph do not apply to extended investment cases due to division, separation, mergers, ownership transfers (including the case of the implementation of the new investment project but still inherits assets, business venues, business professions). an old business to continue operating business production), acquisition of business or acquisition of an active investment project.
The business has an investment project from the acquisition of ownership, division, separation, mergers, merger, merger of the business income tax of the business or investment project prior to the transition, division, separation, merger, merge in the rest of the time. if you continue to meet the corporate income tax incentives.
b) The business is working to enjoy a new production tax incentive, expansion of production size, the addition of business production, improving capacity (collectively known as expanded investment) not in the sector, tax incentives and tax incentives. following the regulation of the Digital Protocol 218 /2013/NĐ-CP Corporate income tax is not entitled to preferable corporate income tax on the added income from the extended investment.
In the case of tax, the business does not calculate the added income due to an expanded investment, an increased income by extension does not apply the selected enterprise income tax incentives in 1 of the following 2 ways:
The added income section due to the expanded investment does not apply corporate income tax incentives.
Total tax income for the year (not including other income is not preferable).
Asset value fixed investment investment put into use for manufacturing, business, and business.
The total cost asset price is actually used for manufacturing, business
The total fixed asset prices for manufacturing, business include: expanded investment fixed asset value completed the delivery into use and the existing fixed asset principle is used for business production by the end of the year. The balance sheet of the year.
The added income section due to the expanded investment does not apply corporate income tax incentives.
Total tax income for the year (not including other income is not preferable).
Investment capital value extends into use for manufacturing, business and business.
Real investment capital for manufacturing, business
The real investment capital used for business production is the total capital of self-capital, the borrower of the business used for business production by the end figures on the Balance Sheet of the Year.
The business is applied only to the income of an extended investment activity.
For example, 16: Company A is a plastic manufacturing business in the industrial zone at TP. Ho Chi Minh (Industrial District is not a beneficiary) and is enjoying a $15% tax rate in the 12 years since there was revenue, the TNDN tax exemption three years since the taxable income, a 50 percent decrease of the TNDN tax over the next seven years, The 2014 Company A has an expanded investment, the total value of new investment equipment in the year of 5 billion. Knowing that the total value of TSCE at the end of 2014 was 20 billion dollars, the total income tax rate for 2014 was $1.2 billion, where other income was not preferable to $200 million, then:
The income due to an unfavourable investment is:
The added income section due to the expanded investment does not apply corporate income tax incentives.
(1.2 billion copper-200 million bronze)
The tax income not to benefit the TNDN tax in 2014 was: 200 million + 250 million copper = 450 million.
The 2014 TNDN tax benefit income is:
1.2 billion copper-450 million copper = 750 million
7. In the same tax period if there is a representative income that applies the income tax rate income tax and tax-free time, lowering taxes in many different cases then the business chooses to choose one of the income tax incentives cases. enter the most profitable business.
8. During the business of the corporate income tax, if in the five tax credits the business does not meet enough one of the regulatory tax incentives in Clauses 7, 8 and Section 12 Article 1 The Amendment Act, adds some of the Tax Law ' s income tax. professional business and regulation at Article 19 Digital Protocol 218 /2013/NĐ-CP So the business does not benefit in that year tax, but it has to pay corporate income tax at the level of the popular tax rate, and that year will count on the amount of tax benefits of the business.
9. The case in the same tax period, the business that has a business activity that enjoys a loss tax benefit, business activity does not enjoy tax incentives, other income of business practices (not including income from the transfer activity). franchisor, transfer of the investment project; income from the transfer of the right to the investment project, the transfer of the right to exploration, exploitation, mineral processing, under the rule of law) have the income (or vice versa) in income. Tax admissions of income-income activities. The remainder of the income after the offset applies the rate of corporate income tax according to the income tax rate of the income.
In the pre-tax period, the business is in the hole (if there is also a transfer deadline) the business must move the hole corresponding to the income. If the business does not separate the holes of each operation, the business that moves holes into the income of the operating income tax benefits the corporate income tax before then there is still a hole that moves into the income of the non-tax activity. enter the business (not including income from the real estate transfer operation, the investment project transfer; income from the transfer of the right to the investment project, the transfer of the exploration rights, the mineral exploitation by law).
Example 17: In the 2014 tax period, DN A has a birth:
-The verb that produces a tax-preferable software is a billion dollars.
-The interest in the non-tax property business is a billion dollars.
-The interest from the stock transfer operation (other income of business activity) is 2 billion dollars.
This case DN A is selected in the middle of the hole from the operation of software production and interest from a computer business operation or interest from the stock transfer operation; the remaining income will pay TNDN in accordance with the income tax of the income section.
Specifically: The loss of a 1 billion copper hole produces software at a rate of 1 billion dollars of computer business activity or securities transfer activity.
= > The income is 2 billion dollars and must pay the TNDN tax at a rate of 22% (2 billion by 22%).
Example 18: In the 2014 tax period, DN B has a birth:
-The interest from producing a tax-preferable software is 2 billion dollars (this activity is adopting a $10% TNDN tax rate).
-The net interest in the non-tax property business is 2 billion dollars.
-The hole from the stock business operation (other income of business activity) is a billion dollars.
The 2013 tax period, the DN B that has a loss from a computer business activity of 1 billion dollars, when determining the taxable income of 2014, the DN B must perform the loss as follows:
-offset between interest and loss in 2014: the business of choosing to offset the loss of the stock business into the income of a computer business, operating a computer business with interest (2 billion-1 billion) = 1 billion copper.
-Transfer of computer business activity in 2013 to compensate for the interest of the computer business activity of 2014: (1 billion-1 billion = 0 billion).
Prescribation, calculation and TNDN tax of tax preferable activity:
2 billion copper x 10% = 200 million
= > TNDN Taxes must submit to: 200 million
Example 19: In the 2014 tax period, DN C has a birth:
-The interest from producing a tax-preferable software is 2 billion dollars (this activity is adopting a $10% TNDN tax rate).
-The net interest in the non-tax property business is 2 billion dollars.
-The hole from the stock business operation (other income of business activity) is a billion dollars.
The 2013 tax period, the DN C, has a loss of 2 billion, but the business does not separate the loss of this loss, as the DN C must make the loss of the loss to the income of the previously preferable activity (software production operation).
Specifically:-Except between interest and loss in 2014: the business of choosing to offset the loss of business activity in computer business, computer business activity, and interest are (2 billion-1 billion) = 1 billion dollars.
-Transfer of the year 2013 to compensate for the interest of software production operation in 2014: 2 billion-2 billion = 0 billion
TNDN tax filing with a 22% tax rate of business activity is not entitled to tax incentives, namely: 1 billion x 22% = 220 million copper.
10. Business during the time is enjoying a regulated corporate income tax, the agency has the authority to check, the inspection inspector found out:
-Increasing corporate income tax benefits tax rates compared to the self-manifold unit (including unpublished business cases to benefit tax incentives) then the business is entitled to tax-income tax income tax on the amount of income tax. Enter the business due to the inspection, the inspector discovered (including the increased corporate income tax, and the number of corporate income tax in the prescribed tax subject tax on the prescribed provisions but does not specify the preferable tax number).
-Reducing corporate income tax benefits to self-manifold units, the business is only entitled to preferable corporate income tax in accordance with the amount of corporate income tax due to inspection, inspectors found.
-Depending on the level of violation of the business, the agency has the authority to examine, the inspector applies the sanctions violations of the statutory tax.
1. The 10% preferable tax rate for the fifteen years (15 years) applies to:
a) The income of the business from the implementation of the new investment project at: the site of economic conditions-the special society is difficult to stipulate at the Appendix issued in accordance with the Digital Protocol 218 /2013/NĐ-CP, The economic zone, the high-tech sector, including the centralized information technology, was established by the Prime Minister's decision.
b) The income of the business from the implementation of the new investment project in the fields: scientific research and technological development; high technology applications under the portfolio of high-tech categories are prioritiled in accordance with the provisions of the High Technology Law; incubation high technology, high tech enterprise incubation; venture capital investing in high technology portfolio is prioritiled by the rule of high technology law; construction investment-business infrastructure business, High-tech enterprise; investing in the development of a water plant, power plant, drainage system; bridges, roads, railways; port of goods. No, seaport, river port; airport, terminal, and other important special infrastructure work provided by the Prime Minister; production of software products; production of composites materials, light building materials, rare materials; production of energy, and materials. Renewable energy, clean energy, energy from the destruction of waste; developing biotechnology.
c) The income of the business from the implementation of the new investment project in the field of environmental protection, including: production of environmental pollution equipment, observational equipment and environmental analysis; pollution processing and environmental protection; collection, sewage treatment, waste water, and more. emissions, solid waste; recycling, reusable waste.
d) High-tech enterprise, high-tech application agricultural business under the regulation of the High-tech Law.
High-tech enterprises, high-tech industry-based technology, high-tech, high-tech, high-tech, high-tech-based technology benefits from the year received high-tech corporate certification, high-tech industry enterprises.
High-tech enterprises, high-tech industry-based industry enterprises enjoy business income tax on the entire collection of businesses except the income stated at the point a, b, c. 3 Article 18 This Information.
The business case is enjoying a corporate income tax or has enjoyed a corporate income tax incentive by the regulation of law-breaking legislation on corporate income tax that is granted a Business Business Certificate of Business. High-tech, high-tech-industrial agricultural business, high-tech business, high-tech industry, high-tech industry, high-tech, high-tech, commercial-tech-app agriculture. The high technology rules at 1 Article 15 and a Article 16 of the number. 218 /2013/NĐ-CP Except for the amount of time the incentives have enjoyed the newly established business, the new investment project is established (both in terms of tax and time taxes, down if available).
The income of the business from the implementation of the new investment project in the manufacturing sector (excluding the special consumption tax return project, the mineral extraction project) meets one of the following two criteria:
-The project has the first registered investment capital of six (six) trillion dollars, making a total of no more than three years since being granted an investment certificate and having a minimum gross of 10 (ten) trillion dollars/year slog after three years from year one. revenue (the slog of the fourth year since the year of business sales must reach a minimum total turnover of 10 (ten) trillion dollars per year).
-The project has the first registered investment capital of six (six) trillion dollars, making a total of no more than three years since being granted a certificate of investment and use on the 3,000 slog workers after three years from the year of revenue (the second year of the fourth year). And from the year there is a business that has to go to terms of using the number of regular workers per capita of over 3,000.
The number of employees specified at this point is the number of labour contracting workers working full-time, not counting the amount of part-time labor and the short-term contract labour of less than a year.
The number of annual regular use workers is determined in accordance with the Digital Information. 40 /2009/TT-BLTBXH December 3, 2009 of the Ministry of Labor-Trade and Social Affairs.
The investment project case does not meet the regulatory criteria at this point (not to be told to slow progress due to the objective cause in the release of the facet, resolve the state agency ' s administrative procedures or due to natural disasters, enemies, fire and others). The approved investment certificate agency, the Prime Minister ' s Office of Appropriation, reported that the business is not entitled to corporate income tax, and the business must be milled, paying the amount of corporate income tax that has approved the offer. of the previous years (if available) and paid the slow payment of the prescribed tax, but the business is not subject to regulatory misconduct. The law of tax management.
2. For the regulatory investment project at point b, c 1 This is in large scale, high-tech or new need to specifically attract investment, the time that the 10% preferable tax rate may be extended but the total amount of time that applies 10% less than 30 years. following the Prime Minister ' s Decision to Base at the request of the Minister of Finance.
3. Tax tax of 10% during the time of operation applied to:
a) The income portion of the business from socialization activity in the field of education-training, vocational education, health, culture, sports and the environment (later collectively known as the field of socialization).
Category category, scale criteria, standards of socialized performing businesses are made in accordance with the portfolio prescribed by the Prime Minister.
b) The income of the publishing activity of the Publishing House as defined by the Publishing Law.
Publishing activities include the publishing, print and publishing fields of the prescribed publication at the Publishing Law.
Publication of the prescribed implementation at Article 4 of the Publishing Law and Article 2 of the Digital Protocol 111 /2005/ND-CP August 26, 2005. Case of the Regulations of the Publishing Law, Digital Protocol 111 /2005/ND-CP And the laws that violate the law that are relevant to the publishing field have a change that applies to the corresponding new regulations, in accordance with these texts.
c) The income from the printing press operation (including the print advertisement) of the press agency as defined by the Press Law.
d) The income portion of the business from the implementation of the investment project-the social housing business for sale, leasing, for rent to the specified subjects at Article 53 of the housing laws.
Social housing regulation at this point is home to the State or organization, individuals belonging to the investment economic components that build and meet the criteria for housing, on the sale price, on the rental price, on the purchase price, on the subject, the purchased condition, which is purchased. Renting, being hired to buy a home in society by law on housing and the identification of income imposed by a 10% tax rate at this point does not depend on the time of the contract signing, rent, or rental of social housing.
The business case makes an investment-home business in the society of contracting the transfer of the customer to the advance of the customer in advance prior to January 1, 2014 and continues to collect money since January 1, 2014 (the business was prescribking taxes). income of the business on income or in proportion to the revenue of the proceeds) and at the time of the home table since 1 January 2014, the income from this home transfer operation was imposed by a 10% tax rate.
Income from investment-social housing business applied to a 10% tax rate at this paragraph is income from the sale, lease, lease for the purchase from 1 January 2014. The private non-fusion business case is part of the income from the sale, rental, rental rental in social housing from 1 January 2014, the income imposed by a 10% tax rate is determined in proportion between operating sales, rental, and rent. to rent social housing on total revenue during the corresponding time of the business.
e) The income of the business from: planting, care, forest protection; farming, forestry, fisheries in the economic site-difficult society; production, multiply, and crossbreeding varieties of crops, livestock; production, mining and salt refining except for regulatory salt production at home. One Article Four Decree Number One. 218 /2013/NĐ-CP, The investment of agricultural products after harvesting, farm preservation, fisheries, and food.
f) The income section of the cooperative activity in the field of agriculture, forestry, fishing, non-economic and economic-free societies and economic-social venues are particularly difficult.
4. Revenue tax of 20% over the ten-year period (10 years) applies to:
a) The income of the business from the implementation of the new investment project at the site of economic conditions-the difficult society stipulated at the Appendix issued in accordance with the Digital Protocol 218 /2013/NĐ-CP of the Government.
b) The income of the business from the implementation of the new investment project: advanced steel production; production of energy-saving products; machinery production, equipment for agricultural production, forestry, fishing, matches; production of irrigation equipment; manufacturing, refining, and manufacturing equipment. Cattle, poultry, fishery; development of the traditional profession (including construction and development of the traditional professions of handicrave production, food farming, cultural products).
The business is implementing a new investment project into the sectors, the tax provision stipulated in this paragraph since 1 January 2016, which imposed a 17% tax rate.
5. The 20% preferable tax rate during the operating period (from January 1, 2016 to a 17% tax application) was applied to the People's Credit Fund, the Social Work Bank and the Microfinance Organisation.
For the People ' s Credit Fund, the cooperative bank and the new established microfinance organization at the site have economic-social conditions that are particularly difficult to stipulate at the Appendix issued in accordance with the Digital Protocol. 218 /2013/NĐ-CP of the Government after the expiration of the 10% tariff rate at the point of a 1 This moved to apply a 20% tax rate; from January 1, 2016 to a 17% tax rate.
The microfinance organization that regulates at this is the organization that is established and operates under the provisions of the Law of Credit organizations.
6. Time the applicable preferable tax rate at this Article is calculated continuously from the first year the business has revenue from the new investment project that is entitled to tax incentives. For high-tech business, high-tech-tech agricultural business is calculated from the year to be recognized as a high-tech enterprise, high-tech application agricultural business; for the high-tech application project being calculated from the year established by the company. High-tech application certification.
1. No four-year tax exemption, down 50% of the tax must submit in the next nine years for:
a) The income of the business from the implementation of the new investment project stipulated at 1 Article 19 This Information.
b) The income of the business from the implementation of the new investment project in the field of socialization performed at the site of economic conditions-difficult society or particularly difficult difficulties stipulated at the Appendix issued in accordance with the Digital Protocol. 218 /2013/NĐ-CP.
2. As a four-year tax exemption, a 50% decrease in taxes must submit for the next five years to the income of the business from the implementation of the new investment project in the field of socializing performing at the non-site of the land-listed venue. or in particular the difficulty stipulated at the Appendix issued by the Digital Protocol 218 /2013/NĐ-CP of the Government.
3. A two-year tax exemption and a 50% decrease in tax payable over the next four years on income from the implementation of the new investment project stipulated at Article 4 Article 19 This Investment and the income of the business from the implementation of the new investment project at the Industrial Zone (excluding industry is located on the site of the inner districts of the special type municipality, the Central Type I Municipality and the industrial zone located on the site of the province's Type I-type municipalities. Where the Industrial District is located on both favorable and non-favorable venues, the identification of tax incentives for the Base Industrial Zone to the site has a larger area of industrial area.
The identification of the special type municipality, the type I stipulated at this paragraph in accordance with regulation at the Protocol 42 /2009/NĐ-CP July 7, 2009 the Government provides for the classification of the municipality and the revised text (if present).
4. Tax-free time, reduced tax rate at This is calculated repeatedly from the first year the business has taxable income from the new investment project to benefit tax; the business case has no taxable income in the first three years, since the first year. There ' s revenue from the new investment project, the tax-free time, the tax relief from the fourth year of the new investment project.
For example, 20: In 2014, business A has a new investment project producing software products, if in 2014 business A has had taxable income from the software product production project, the tax-free time has been continuously calculated since 2014. The new investment project produced the software product of Business A generation of revenues from 2014, as of 2016 the new investment of the A business has not yet had a taxable income, the tax-free time has been continuously charged since 2017.
5. Year of the tax exemption, the tax reduction determined in accordance with the tax period. The time of the start of the tax-free period, the continuous tax reduction since the first tax period the business started to have taxable income (excluding the number of pre-transfer tax expectations).
In case, in the first tax period that had taxable income that the new investment project of the business had a productive time of production, the business enjoyed tax incentives under 12 (twelve) months, the business was selected to enjoy tax incentives on the investment project. Just the first tax on that first tax, or registered with a time tax agency that began to benefit tax from the next tax period. The business case that registers the time of tax preferable tax on the next tax period must determine the tax number that must be submitted by the first tax period to submit to the State Budget by regulation.
1. Enterprise operates in the manufacturing sector, construction, transport uses between 10 and 100 female workers, in which female workers make up more than 50% of the total 150 workers present regularly or in regular use of over 100 female workers whom the number of female workers occupy. More than 30% of the total number of permanent workers of the business that is reduced to corporate income tax must submit the corresponding amount of money to the female labour in the direction of the 2.9 paragraph 2 Article 6 This Privacy if the private accounting is made.
Career units, the offices of the offices of the non-commercial companies that produce business, do not reduce taxes on this clause.
2. The business using labor as ethnic minority is reduced the corporate income tax rate corresponding to the amount of food added to the employer being the ethnic minority guide to the 2.9 paragraph 2 Article 6 of this if the accounting is. Yeah.
3. Enterprise makes a transfer of priority technology transfer to organizations, individuals of the site with economic conditions-the hard society is reduced by 50% of the corporate income tax to file on the income portion from the transfer of the business. technology.
Businesses self-identify tax incentives, preferable tax rates, tax-free times, tax relief, loss of losses (-) to tax income to self-prescribe and self-determination tax on tax authorities.
The tax authority on inspection, inspectors on the business must examine the conditions of tax incentives, tax-exempt corporate income tax, tax relief, the number of losses subtracted to taxable income under the right conditions that the business responds to. Okay. The business case does not guarantee the conditions to apply preferable tax rates and tax-free time, tax cuts, tax authorities handling tax revenues, and sanctions on the prescribed tax on the prescribed tax.
1. This message came into effect on 2 August 2014 and applied to the corporate income tax period from 2014 onwards.
2. The business has an investment project that counts as well as the end of the 2013 tax period that is in the time of the corporate income tax benefit tax (including the case being preferable or unfavourable) according to the rules of the documents. The rule of law on corporate income taxes continues to be enjoyed for the rest of the time as defined by those texts; the case meets the tax incentives conditions under the provisions of the Digital Protocol. 218 /2013/NĐ-CP in terms of corporate income tax, the choice of property preferences is being enjoyed or preferable by the provisions of the Digital Protocol 218 /2013/NĐ-CP in terms of preferable corporate income tax on the new investment project (including tax rates, tax-free times, tax cuts) for the rest of the time if it is in a preferable corporate income tax in the new form of a new establishment. The investment or preferable investment project for the remainder of the time is in an expanded investment. The expanded investment project was selected by the provisions of regulation in this clause, the investment project expanded from 31 December 2008 onwards and these projects entered into business production from 2009 onwards.
The identification of the remaining time for tax incentives is calculated continuously since the implementation of tax incentives at law offices on foreign investment in Vietnam, on the promotion of domestic investment and the tax income tax issued in the country. before this date is effective.
The remaining time spent by the number of years the business is also entitled to tax incentives (preferable tax, tax-free time, tax relief) in the direction of instruction at the exception of the number of years the business has benefited (preferable tax, tax-free time, tax relief). according to the provisions of the previous law-rule texts on corporate income tax. Determining the remaining time of preferable amount must ensure the principle:
-To the end of the 2013 tax period, the business has run out of time for tax incentives according to previous laws of law in terms of corporate income tax, not being transferred to tax incentives (preferable tax, free time). taxes, tax cuts) for the rest of the time in this same way.
-To the end of the 2013 tax period, the business is in time to enjoy tax incentives (preferable tax, tax-free time, tax cuts) according to previous legislation of law tax return on corporate income tax, the continued number of years being imposed. Tax rates and tax rates, tax-free times, tax cuts for the rest of the time in the same direction.
-To the end of the 2013 tax period, the business is enjoying preferable tax rates, but just the end of the tax-free period under the previous law of law in terms of corporate income taxes does not enjoy the tax-free time that only the whole number. This year ' s tax relief, the number of years that applies the tax rate and the preferable tax rate for the rest of the time.
-To the end of the 2013 tax period, the business is enjoying preferable tax rates, which is in time to lower taxes in accordance with previous legislation on corporate income tax, the number of years of tax cuts remaining by the number of years of tax cuts. (-) The number of five businesses has reduced taxes to the end of the 2013 tax period, continuing to enjoy the number of years of tax adoption and preferable tax rates for the remainder in the direction.
-To the end of the 2013 tax period, the business has run out of tax-free time, lowering taxes under previous law-regulating texts on corporate income tax is not part of the tax incentives (preferable tax, tax exemption, tax relief). guide to this.
3. The business implemented an expanded investment project ahead of the time of January 1, 2014 and put an expanded investment project into business manufacturing operations, broadcasting revenues since January 1, 2014 if this expanded investment project was in the sector, the tax incentive tax revenue site. enter the business under the Rule of the Digital Protocol 218 /2013/NĐ-CP (including the economic zone, high tech sector, industrial zone except the industrial zone located on the home of the inner municipal districts of the special type municipality, the Central I-type municipality and the Industrial Zone on the site of the province's urban I-type communes). Corporate income tax benefits to the added income portion provided by the expanded investment brought in the direction of this Information.
4. This message replaces Digital News 123 /2012/TT-BTC July 27, 2012 of the Ministry of Finance.
5. Repeal the guidelines for corporate income tax due to the Ministry of Finance and the departments that do not conform to the guidelines at this Smart.
6. The settlement of tax-existing, tax-free, tax-free, tax relief, and violation of the corporate income tax on the 2014 tax period made in accordance with the corresponding regulatory tax guidelines issued by the corporate income tax. before the 2014 tax period.
7. The case in which the Socialist Republic of Vietnam is involved in the signing of a Agreement or the International Convention that the Agreement or the International Treaty has stipulated about the filing of other business income taxes with the guiding content at this Smart. It ' s on the rules of the International Convention.
1. The tax authority provides a common sense of responsibility, instructs businesses to implement this Information Content.
2. The business subject of this Smart Adjustment Object performs in accordance with the guidelines at this message.
In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.
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