Decision No. 104/2008/QD-TTg stipulates absolute export tax rates for rice and fertilizer. The tax rate is determined based on the FOB price of rice and according to different types of fertilizers, applicable to enterprises exporting rice and fertilizers.
Đối tượng áp dụng
Enterprises exporting rice and fertilizers
Các điểm cốt lõi
- For rice: Enterprises are allowed to export rice at an absolute tax rate from VND 500,000 per ton to VND 2,900,000 per ton, depending on the FOB price of rice.
- For fertilizers (Urea, SA, Potash, DAP): Enterprises are allowed to export these types of fertilizers at an absolute tax rate from VND 4,000 per kg to VND 5,000 per kg.
- The Ministry of Finance has the authority to adjust the tax rate up or down within 20% based on market fluctuations, but if the adjustment exceeds 20%, it must be submitted to the Prime Minister for approval.
- This Decision shall take effect 15 days after its publication in the Official Gazette.
🌐 Tác động xã hội từ văn bản này
- Enterprises exporting rice and fertilizers will bear higher tax burdens, affecting their profits and competitiveness in the international market.
- However, flexible adjustments in tax rates can help balance economic benefits with national resource management.
❓ Câu hỏi thường gặp
What is the absolute tax rate for rice?
The absolute tax rate for rice ranges from VND 500,000 per ton to VND 2,900,000 per ton, depending on the FOB price of rice.
By how much percentage can the tax rate be adjusted?
The Ministry of Finance has the authority to adjust the tax rate up or down within 20% of the specified absolute tax rate. If the adjustment exceeds 20%, it must be submitted to the Prime Minister for approval.
To which types of goods does this Decision apply?
This Decision applies to rice and fertilizers such as Urea, SA, Potash, and DAP.
What is the duration of effectiveness of this Decision?
This Decision takes effect 15 days after its publication in the Official Gazette.
Who is responsible for implementing this Decision?
Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decision.
Toàn văn
|
PRIME MINISTER |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 104/2008/QĐ-TTg |
Hanoi, July 21, 2008 |
Pursuant to …;
Regarding the issuance of absolute export tax rates for rice and fertilizer exports
for rice and fertilizer export products
PRIME MINISTER
Based on the Law on the Organization of the Government dated December 25, 2001;
Pursuant to the Law on Export Tax and Import Tax;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Considering the proposal of the Minister of Finance.
DECISION:
Article 1. Issuing absolute export tax rates for rice and fertilizer as follows:
1. For rice (belonging to Group 1006):
|
Serial number |
Export price of rice at FOB price |
Absolute tax rate |
|
1 |
From 600 USD/ton to less than 700 USD/ton |
500.000 |
|
2 |
From 700 USD/ton to less than 800 USD/ton |
600.000 |
|
3 |
From 800 USD/ton to less than 900 USD/ton |
800.000 |
|
4 |
From 900 USD/ton to less than 1,000 USD/ton |
1.200.000 |
|
5 |
From 1,000 USD/ton to less than 1,100 USD/ton |
1.500.000 |
|
6 |
From 1,100 USD/ton to less than 1,200 USD/ton |
1.900.000 |
|
7 |
From 1,200 USD/ton to less than 1,300 USD/ton |
2.300.000 |
|
8 |
Over 1,300 USD/ton. |
2.900.000 |
2. For urea fertilizer (belonging to Group 3102), ammonium sulfate fertilizer (abbreviated as SA belonging to Group 3102), potassium fertilizer (belonging to Group 3104), and diammonium phosphate fertilizer (abbreviated as DAP belonging to Group 3105):
|
Serial number |
Type of fertilizer |
Absolute tax rate (VND/kg) |
|
1 |
Urea |
5.000 |
|
2 |
SA |
4.000 |
|
3 |
Potassium |
5.000 |
|
4 |
DAP |
4.000 |
Article 2. Based on market conditions and price fluctuations of rice and fertilizer during the period, the Ministry of Finance shall decide to adjust the increase or decrease within 20% of the absolute tax rates stipulated in Article 1 of this Decision; in cases where the adjustment exceeds 20% of the absolute tax rates stipulated in Article 1 of this Decision, the Ministry of Finance shall submit to the Prime Minister for decision.
Article 3. This Decision takes effect 15 days after its publication in the Official Gazette.
Article 4. THE MINISTERS, HEADS OF GOVERNMENT-LEVEL MINISTRIES, HEADS OF GOVERNMENT-LEVEL AGENCIES, AND CHAIRMEN OF PROVINCE AND CITY PEOPLE'S COMMITTEES DIRECTLY UNDER THE CENTRAL GOVERNMENT SHALL BE RESPONSIBLE FOR ENFORCING THIS DECISION./.
|
|
PRIME MINISTER |
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