This circular supplements the reduction of business income tax for enterprises operating in mountainous areas, specifies the entities not eligible for preferential treatment, and extends the implementation period until the end of 1995.
要点
- Units not entitled to a reduction in business income tax under the provisions include households paying fixed-amount taxes, newly established enterprises that have been exempted or granted reductions in business income tax in 1995 or are eligible for reduced business income tax under the Law on Domestic Investment Incentives; and enterprises operating on an industry-wide basis.
- The reduction of business income tax for enterprises operating in mountainous areas will continue to be implemented until the end of 1995.
🌐 本文件的社会影响
- Enterprises operating in mountainous areas shall continue to benefit from reduced business income tax until the end of 1995.
- Units not entitled to a reduction in tax must pay the full amount of tax as prescribed.
❓ 常见问题
Which enterprises are not eligible for a reduction in tax?
Households paying fixed-amount taxes, newly established enterprises that have been exempted or granted reductions in business income tax in 1995 or are eligible for reduced business income tax under the Law on Domestic Investment Incentives; and enterprises operating on an industry-wide basis.
The reduction of business income tax for enterprises operating in mountainous areas will be extended until when?
Until the end of 1995.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 07TC/TCT |
Hanoi, January 7, 1995 |
CIRCULAR
ISSUED BY THE MINISTRY OF FINANCE DECREE NO. 07 TC/TCT ON JANUARY 7, 1995 GUIDING ADDITIONAL PROVISIONS TO CIRCULAR NO. 20 TC/TCT DATED MARCH 12, 1994 REGARDING REDUCED INCOME TAX FOR BUSINESSES OPERATING IN MOUNTAINOUS AREAS
Pursuant to Article 18 of the Income Tax Law and the Law Amending and Supplementing Certain Provisions of the Income Tax Law; Directive No. 525/TTg dated November 2, 1993 and the opinions of the Government in Document No. 287/KTTH dated January 21, 1994 from the Office of the Government, on March 12, 1994, the Ministry of Finance issued Circular No. 20 TC/TCT guiding the reduction of income tax for businesses operating in mountainous areas.
Based on the situation and difficulties arising during the implementation of the aforementioned circular in 1994 and recommendations from some localities within mountainous regions, the Ministry of Finance supplements certain provisions of Circular No. 20 TC/TCT dated March 12, 1994 as follows:
1/ Supplement to Section 1 with the following provision:
"The following entities are not eligible for income tax reduction under this circular:
- Households paying fixed-amount taxes.
- Newly established businesses that have been exempted or reduced from income tax in 1995 according to Clause 3 of Article 18 of the Income Tax Law; or are entitled to a reduction in income tax under Article 10 of the Domestic Investment Encouragement Law.
- Businesses operating on a full-sector basis."
2/ Supplement to Section 2 with the following provision:
"The reduction of income tax for businesses operating in mountainous areas will continue until the end of 1995."
3/ Other provisions regarding procedures and levels of income tax reduction, as well as reporting procedures, shall continue to be implemented according to Circular No. 20-TC/TCT dated March 12, 1994 issued by the Ministry of Finance.
During implementation, if any difficulties arise, localities are requested to report them for the Ministry of Finance to promptly examine and resolve.
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Vu Mong Giao (Signed) |
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