Decree No. 05/2001/L-CTN promulgates the Income Tax Ordinance for High-Income Individuals based on the Constitution and the Law on the Organization of the National Assembly. This Ordinance applies to high-income individuals and specifies income tax regulations for them.
要点
- High-income individuals → must pay income tax according to the provisions of the Ordinance
🌐 本文件的社会影响
- Positive impact: Increase revenue for the state budget, contribute to equalizing income in society.
- Negative impact: May impose a financial burden on high-income individuals.
❓ 常见问题
Who does this Ordinance apply to?
The Income Tax Ordinance for High-Income Individuals applies to high-income individuals, but does not specify a clear threshold in the text.
How do high-income individuals pay taxes?
High-income individuals must pay income tax according to the provisions of the Income Tax Ordinance for High-Income Individuals, but the specific rates are not detailed in the text.
When was this Ordinance promulgated?
The Income Tax Ordinance for High-Income Individuals was promulgated by the President of the Socialist Republic of Vietnam on May 31, 2001.
What is the income threshold for applying the tax under this Ordinance?
The text does not specify the income threshold for applying the tax, only mentioning high-income individuals.
When does this Ordinance take effect?
The specific effective date of the Income Tax Ordinance for High-Income Individuals is not mentioned in the text, so it is unclear.
全文
|
PRESIDENT OF THE STATE |
SOCIALIST REPUBLIC OF VIET NAM |
|
Number: 05/2001/L-CTN |
Hanoi, May 31, 2001 |
ORDER
Regarding the promulgation of the Ordinance on Income Tax for High-Income Individuals
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992;
WHEREAS EDUCATION and Article 78 of the Law on Organization Countries (Decision No. 55/2016/QĐ-TTg dated December 26, 2016 of the Prime Minister)
Pursuant to Article 51 of the Law on Legislative Acts;
NOW PROMULGATES:
The Ordinance on Income Tax for High-Income Individuals.
Was adopted by the Standing Committee of the National Assembly of the Socialist Republic of Vietnam, Session X, on May 19, 2001./.
|
|
PRESIDENT OF THE STATE
|
关系图
点击文件即可打开。红色边框＝改变效力的关系。