This Decision sets the absolute export tax rate for raw copper ore and refined copper concentrate at 200 USD per ton, allowing the Ministry of Finance to adjust this rate up or down by no more than 20% based on market fluctuations.
要点
- Export enterprises of raw copper ore and refined copper concentrate must pay an absolute tax of 200 USD per ton.
- The Ministry of Finance has the authority to adjust the tax rate from -20% to +20% based on market fluctuations, but must submit to the Prime Minister when adjustments exceed 20%.
🌐 本文件的社会影响
- Export enterprises of raw copper ore and refined copper concentrate will have to bear additional tax costs.
- Increase the volatility of the export tax, affecting business plans.
❓ 常见问题
What is the absolute tax rate for raw copper ore and refined copper concentrate?
The absolute tax rate is 200 USD per ton.
How can the Ministry of Finance adjust the tax rate?
The Ministry of Finance has the authority to adjust the tax rate up or down by no more than 20% based on market fluctuations, but must submit to the Prime Minister when adjustments exceed 20%.
When does this Decision take effect?
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.
If the Ministry of Finance wants to adjust the tax rate beyond 20%, what should be done?
The Ministry of Finance must submit to the Prime Minister for decision when it is necessary to adjust the tax rate beyond 20% based on market fluctuations.
全文
Pursuant to …;
Regarding the issuance of the absolute export tax rate for
copper ore and refined copper concentrate
__________________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
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. The absolute export tax rate for copper ore and refined copper concentrate (subheading 2603.00.00.00) is set at 200 USD per ton.
Article 2. Based on market conditions and price fluctuations of copper ore and refined copper concentrate during each period, the Ministry of Finance shall decide to adjust the absolute tax rate specified in Article 1 of this Decision by increasing or decreasing it by no more than 20%; in cases where adjustments exceed 20% of the tax rate specified 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. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decision./.
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