Decision No. 117/2001/QD-BTC promulgates the tax value for imported spare parts of two-wheeled motorcycles with engines, both complete and incomplete sets, applicable to enterprises from January 1, 2002. This document specifies the tax value according to each brand and engine displacement.
适用范围
Enterprises importing spare parts of two-wheeled motorcycles with engines.
要点
- Enterprises importing complete sets of spare parts of two-wheeled motorcycles with engines of brands such as Honda, Yamaha, Suzuki... must apply the tax value as prescribed in Article 1.
- For incomplete sets with localization rate from over 20% to under 30%, the tax value for imported spare parts of two-wheeled motorcycles with engines is calculated at 70% of the tax value for imported complete sets (Article 2).
- If enterprises importing spare parts implement preferential tax policies and the purchase price recorded on the sales contract is not lower than the prescribed tax value, then the tax value for imported spare parts is the actual payment recorded on the contract (Article 3).
- Foreign-invested enterprises importing spare parts for domestic production shall apply the tax value as stipulated in Article 59 of Decree No. 24/2000/ND-CP (Article 4).
- This document abolishes previous regulations contrary to this Decision and takes effect from January 1, 2002.
🌐 本文件的社会影响
- Enterprises importing spare parts of two-wheeled motorcycles with engines will have to comply with the new tax value, which affects import costs and may increase product costs.
- End consumers may be affected by increased product costs due to the application of the new tax value.
- Enterprises with high localization rates will enjoy tax benefits, reducing import costs.
- Issuing specific regulations helps to clarify and better manage the importation of motorcycle spare parts.
❓ 常见问题
What is the tax value that enterprises importing Honda spare parts of 100cc models must apply?
For Honda spare parts of 100cc models, enterprises must apply a tax value of 900 USD/set.
If the localization rate is from over 60% to under 80%, how is the tax value for imported spare parts determined?
The tax value for imported spare parts will be 30% of the tax value for imported complete sets of two-wheeled motorcycles with engines.
What regulation do foreign-invested enterprises importing spare parts for domestic production apply?
For foreign-invested enterprises, the calculation of import tax is carried out according to Article 59 of Decree No. 24/2000/ND-CP.
If the purchase price recorded on the sales contract is not lower than the prescribed tax value, what is the tax value?
In this case, the tax value for imported spare parts will be the actual payment recorded on the sales contract.
When does this document take effect?
This Decision takes effect and applies to import declarations submitted to customs authorities from January 1, 2002.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 117/2001/QĐ-BTC |
Hanoi, November 20, 2001 |
Pursuant to …;
ISSUED BY THE MINISTER OF FINANCE DECREE NO. 117/2001/QĐ-BTC ON NOVEMBER 20, 2001 REGARDING THE ISSUE OF DUTY VALUATION PRICES FOR TWO-WHEEL MOTORCYCLE ASSEMBLY KITS
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the authority and principles for valuation for export tax and import tax as stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the guidance of the Prime Minister regarding domestic production policy for two-wheel motorcycles as set forth in Circular No. 938/CP-KTTH dated October 18, 2001 of the Government;
At the proposal of the Director General of the State Revenue总局局长的提议；
DECISION:
Article 1: Issuing duty valuation prices for complete two-wheel motorcycle assembly kits as follows:
I. Honda brand:
- 50 cc type 600 (USD/set)
- 70 cc, 90 cc type 750 (USD/set)
- 100 cc, 110 cc type 900 (USD/set)
- 125 cc and above type 1200 (USD/set)
II. Yamaha, Suzuki brands:
- 50 cc type 530 (USD/set)
- 70 cc, 90 cc type 630 (USD/set)
- 100 cc, 110 cc type 780 (USD/set)
- 125 cc and above type 1030 (USD/set)
III. Piaggio brand:
- 50 cc type 620 (USD/set)
- 70 cc, 90 cc type 780 (USD/set)
- 100 cc, 110 cc type 980 (USD/set)
- 125 cc and above type 1230 (USD/set)
IV. Minsk brand: 400 (USD/set)
V. Other brands:
Of Chinese origin:
- 50 cc type 320 (USD/set)
- 70 cc, 90 cc type 370 (USD/set)
- 100 cc, 110 cc type 450 (USD/set)
- 125 cc and above type 650 (USD/set)
Of other origins, calculated at 130% of the prices of assembly kits of Chinese origin.
VI. For two-wheel motorcycle assembly kits with different capacities, the duty valuation price shall be determined based on the price of the nearest capacity category of complete two-wheel motorcycle assembly kits. In cases where the capacity falls between the specified categories, the duty valuation price shall be based on the lower capacity category.
Article 2: The duty valuation price for incomplete two-wheel motorcycle assembly kits shall be determined based on the duty valuation price of complete two-wheel motorcycle assembly kits as specified in Clause 1 above. Specifically:
- For incomplete two-wheel motorcycle assembly kits with localization rates from over 20% to 30%, the duty valuation price shall be 70% of the duty valuation price of complete two-wheel motorcycle assembly kits.
- For incomplete two-wheel motorcycle assembly kits with localization rates from over 30% to 40%, the duty valuation price shall be 60% of the duty valuation price of complete two-wheel motorcycle assembly kits.
- For incomplete two-wheel motorcycle assembly kits with localization rates from over 40% to 50%, the duty valuation price shall be 50% of the duty valuation price of complete two-wheel motorcycle assembly kits.
- For incomplete two-wheel motorcycle assembly kits with localization rates from 50% to 60%, the duty valuation price shall be 40% of the duty valuation price of complete two-wheel motorcycle assembly kits.
- For incomplete two-wheel motorcycle assembly kits with localization rates from over 60% to 80%, the duty valuation price shall be 30% of the duty valuation price of complete two-wheel motorcycle assembly kits.
- For incomplete two-wheel motorcycle assembly kits with localization rates over 80%, the duty valuation price shall be 15% of the duty valuation price of complete two-wheel motorcycle assembly kits.
Article 3: In cases where enterprises importing incomplete two-wheel motorcycle assembly kits implement preferential tax policies and the contract prices for foreign trade transactions are not lower than the aforementioned duty valuation prices, the duty valuation price shall be the actual payment price recorded in the foreign trade contract.
Article 4: Enterprises with foreign investment capital importing incomplete two-wheel motorcycle assembly kits for domestic production and assembly shall apply the duty valuation price as prescribed in Article 59 of Decree No. 24/2000/NĐ-CP dated July 31, 2000 of the Government detailing the implementation of the Law on Foreign Investment in Vietnam.
Article 5: This Decision takes effect and applies to import declarations submitted to customs authorities from January 1, 2002. All previous regulations contrary to this Decision are hereby abolished.
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Vu Van Ninh (Signed) |
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