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Ebook Các văn bản pháp luật về thuế của nước Cộng hòa xã hội chủ nghĩa Việt Nam: Phần 2

Cuốn sách "Các văn bản pháp luật về thuế của nước Cộng hòa xã hội chủ nghĩa Việt Nam" giới thiệu tới bạn đọc trong và ngoài nước pháp luật về thuế, các nghị định sửa đổi, bổ sung, và các quy định chi tiết về thi hành luật thuế. Cuốn sách được biên soạn gồm cả phần tiếng Anh và Tiếng Việt. phần 2 ngay sau đây. | products of cultivation husbandry and aquaculture shall not be liable to pay corporate income tax. with the exception of family households and individual farmers producing substantial products and earning high levels of income as provided for by the Government. Article 3 Interpretation o f terms In this Law the follow ing terms shall be construed as follows 1. Organizations producing and trading goods and services comprise State owned enterprises limited liability companies shareholding companies partnerships enterprises with foreign owned capital and foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam foreign companies and foreign organizations conducting business activities in Vietnam beyond the scope of the Law on Foreign Investment in Vietnam private enterprises co-operatives co-operation teams economic organizations belonging to political organizations. socio-political organizations. social organizations. socio-professional organizations and units of the people s armed forces and administrative bodies and professional entities engaged in production and trading of goods and services 2. Individuals producing and trading goods and services include individual households and business groups family households and individuals conducting agricultural production business individuals freelancers individuals leasing out assets and foreigners conducting business and having income sourced in Vietnam 3. Resident establishments of foreign companies in I ielnam means the business establishments through which foreign companies conduct part or all of their business activities 163 in Vietnam and earn income including a Operational branches offices plants workshops means of transportation mines petroleum or gas fields or any location in Vietnam where natural resources are exploited b Construction sites and construction installation and assembly works c establishments providing services including consultancy services provided through .