Decision No. 08/2000/QĐ-TTg grants tax exemptions and reductions for business households in commerce, industry, and services affected by natural disasters, fires, or unexpected accidents. The extent of exemption or reduction depends on the ratio of asset and inventory damage, with specific periods ranging from one year to three months.
适用范围
Business households in commerce, industry, and services affected by natural disasters, fires, or unexpected accidents suffer damage to assets and goods produced or traded.
要点
- Business households in commerce, industry, and services suffering over 80% damage to the value of assets and goods will be exempted from corporate income tax for a period of one year.
- Business households in commerce, industry, and services suffering between 60% and 80% damage to the value of assets and goods will be exempted from corporate income tax for a period of six months.
- Business households in commerce, industry, and services suffering between 30% and 60% damage to the value of assets and goods will have their corporate income tax reduced by 50% for a period of six months.
- Business households in commerce, industry, and services suffering less than 30% damage to the value of assets and goods will have their corporate income tax reduced by 50% for a period of three months.
- If business households maintain full accounting records, invoices, and supporting documents and can specifically determine the value of damaged assets and goods, they may carry forward losses according to Article 37 of Decree No. 30/1998/NĐ-CP.
🌐 本文件的社会影响
- Positive impact: Helps reduce financial burdens for affected business households, supporting recovery of production and trade activities.
- Negative impact: May cause difficulties in determining the ratio of damage and the value of assets and goods.
❓ 常见问题
What percentage of damage will entitle a business household to a tax exemption?
If damage exceeds 80% of the value of assets and goods, the business household will be exempted from corporate income tax for a period of one year.
What percentage of damage will entitle a business household to a 50% tax reduction?
If damage ranges from 30% to 60% of the value of assets and goods, the business household will have their corporate income tax reduced by 50% for a period of six months.
For how long will tax exemptions and reductions apply?
The duration of tax exemptions and reductions depends on the ratio of damage: from one year to three months.
What must a business household do to benefit from this policy?
Business households must specifically determine the value of damaged assets and goods and maintain full accounting records, invoices, and supporting documents.
全文
Pursuant to …;
Regarding the exemption and reduction of corporate income tax for households
engaged in commercial and service activities affected by natural disasters, fires, or unexpected accidents
________________________________
PRIME MINISTER
Pursuant to the Government Organization Law dated September 30, 1992;
Pursuant to the Law on Corporate Income Tax dated May 10, 1997;
Pursuant to Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax;
At the proposal of the Minister of Finance in Circular No. 1874/TC-TCT dated April 22, 1999, and Circular No. 6061/TC-TCT dated December 2, 1999,
DECISION:
Article 1. Exemption and reduction of corporate income tax shall be granted to households engaged in commercial and service activities that suffer losses due to natural disasters, fires, or unexpected accidents affecting their assets and goods for production and business. The amount of tax exemption or reduction shall be calculated based on the ratio of loss but shall not exceed the value of the damaged assets and goods. The duration of the exemption or reduction shall be counted from the month they resume operations, specifically as follows:
1. Exemption of corporate income tax for a period of one year if the damage exceeds 80% of the value of the assets and goods for production and business.
2. Exemption of corporate income tax for a period of six months if the damage ranges from 60% to 80% of the value of the assets and goods for production and business.
3. Reduction of 50% of corporate income tax for a period of six months if the damage ranges from 30% to 60% of the value of the assets and goods for production and business.
4. Reduction of 50% of corporate income tax for a period of three months if the damage is less than 30% of the value of the assets and goods for production and business.
5. For households engaged in commercial and service activities that fully comply with accounting regulations, invoice and voucher systems, and declare taxes, if the specific value of the damaged assets and goods due to natural disasters, fires, or unexpected accidents can be determined and results in a loss in business operations, such losses may be carried forward according to Article 37 of Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax.
Article 2. The Minister of Finance shall provide detailed guidance on the implementation of this Decision.
Article 3. This Decision shall take effect from the date of signing.
Article 4. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees are responsible for implementing this Decision.
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