In order to get the royalties amount payable in a period, beside royalties calculation price of natural resources and royalties rate, the volume of royalties-liable natural resources is also necessary to determine. The determination of the natural resource volume used for royalties calculation is prescribed as follows:
In order to calculate the royalties amount payable in a period, it is necessary to define the volume of royalties liable natural resources, royalties calculation price of a natural resource- unit and royalties rate. Here is the guidance for royalties calculation price of natural resources.
Import duty and export duty are important taxes of each country and the revenue sources of the state budget. So, what are the import duty and export duty? Who are the dutiable objects of import duty and export duty?
Excise tax is applicable to a number of luxury goods, and services. The excise tax rate (tax rate) is relatively high compared with other taxes, even though, the excise tax rate of some goods is 150%.
The copies and imitations of logos and marks are more and more popular. The applicant must understand clearly and apply the priority rights in the mark registration to protect this situation.
There are various land pricing methods such as methods of direct comparison, subtraction method, land price adjustment coefficient method, surplus-based method, and income-based method. Here are the conditions and land pricing methods for the income-based method.
Although the excise tax rates of goods and services are different, the payable excise tax amount is defined in accordance with the common method, the payable excise tax amount is the excise taxed price multiplied by the excise tax rate.
In accordance with Decree No. 81/202/ND-CP, tuitions of high schools and universities can gradually increase together with the consumer price index and annual economic growth from the 2022 - 2023 school year.