The Resolution stipulates the tax units and methods of calculating agricultural taxes for agricultural production cooperatives and individual farming households not yet joining cooperatives. The tax rate is based on annual output and applies the tax rate from 1961.
适用范围
Agricultural production cooperatives, individual farming households not yet joining cooperatives
要点
- Agricultural production cooperatives are tax units responsible for paying taxes and receiving tax exemptions (Article 1).
- The tax rate in 1962 for cooperatives is based on the average tax rate of 1961 (Article 1).
- Individual farming households not yet joining cooperatives are responsible for paying taxes to the State based on annual output from their cultivated land area in 1962 (Article 2).
- The tax rate for individual farming households is based on the tax rate of those households in 1961 (Article 2).
🌐 本文件的社会影响
- Agricultural production cooperatives are simplified in calculating and paying taxes, reducing management burdens.
- Individual farming households not yet joining cooperatives must still comply with tax rates based on the previous year, which may cause difficulties in adjustment.
❓ 常见问题
How do agricultural production cooperatives pay taxes?
Cooperatives are tax units responsible for paying taxes to the State based on annual output (Article 1).
How is the tax rate for cooperatives in 1962 determined?
The tax rate for cooperatives in 1962 is calculated based on the average tax rate of 1961 (Article 1).
On what basis must individual farming households not yet joining cooperatives pay taxes?
Based on annual output from their cultivated land area in 1962 (Article 2).
What year does the tax rate for individual farming households not yet joining cooperatives depend on?
It depends on the tax rate of those households in 1961 (Article 2).
全文
RESOLUTION
OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM,
NUMBER 108/NQ-TVQH DATED MAY 23, 1962
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 53 of the Constitution of the Democratic Republic of Vietnam;
After hearing the Council of Ministers' report on the necessity to redefine agricultural tax units and methods of calculation in line with new production relations in rural areas and to simplify tax calculations,
At the proposal of the Council of Ministers,
RESOLVES:
1. Agricultural production cooperatives shall be the unit for calculating, paying, and being exempt from taxes. The cooperative is responsible for paying the State agricultural tax on the entire annual yield over the area of land operated by the cooperative and on the portion of profits from the area retained for individual members' private farming. The tax rate for 1962 shall be based on the average tax rate of 1961.
2. Individual households not yet in cooperatives are responsible for paying taxes to the State based on their annual yield over the cultivated land area in 1962. Tax calculation is based on the 1961 tax rates applicable to those individual households.
TRUONG CHINH
(Signed)
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