Decision No. 129/2008/QĐ-TTg stipulates the absolute export tax rate for Barite and Apatite ore, applicable from the date of publication in the Official Gazette. The tax rate is divided into tiers based on the export price.
要点
- For Barite ore: From 100 USD to under 120 USD → absolute tax 35 USD/ton; from 120 USD to under 140 USD → absolute tax 50 USD/ton; from 140 USD to under 160 USD → absolute tax 60 USD/ton; from 160 USD and above → absolute tax 70 USD/ton.
- For Apatite ore: From 40 USD to under 60 USD → absolute tax 6 USD/ton; from 60 USD to under 80 USD → absolute tax 10 USD/ton; from 80 USD to under 100 USD → absolute tax 15 USD/ton; from 100 USD and above → absolute tax 20 USD/ton.
- The Ministry of Finance has the authority to adjust the tax rate by no more than 20% during each period, if exceeding 20%, it must be submitted to the Prime Minister for approval.
🌐 本文件的社会影响
- Exporters of Barite and Apatite ore will bear the burden of export taxes, which may affect profits. However, flexible adjustment of the tax rate can help balance economic benefits and environmental protection.
❓ 常见问题
What is the absolute tax rate for Barite ore?
For Barite ore, the absolute tax rate ranges from 35 USD/ton to 70 USD/ton depending on the export price.
What is the absolute tax rate for Apatite ore?
For Apatite ore, the absolute tax rate ranges from 6 USD/ton to 20 USD/ton depending on the export price.
What is the authority of the Ministry of Finance to adjust the tax rate?
The Ministry of Finance has the authority to adjust the tax rate by no more than 20% during each period, if exceeding 20%, it must be submitted to the Prime Minister for approval.
When does this Decision take effect?
This Decision takes effect fifteen 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 directly under the Central Government are responsible for implementing this Decision.
全文
Pursuant to …;
Regarding the issuance of the absolute export tax rate for Barite and Apatite ore xuất khẩu mặt hàng quặng Barite và Apatit
____________________
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. Issuing the absolute export tax rate for Barite and Apatite ore as follows:
1. For Barite ore items (belonging to subheading 2511.10.00.00 and 2511.20.00.00):
|
Serial number |
Export price (USD/ton) |
Absolute export tax rate (USD/ton) |
|
1 |
From 100 USD to less than 120 USD |
35 |
|
2 |
From 120 USD to less than 140 USD |
50 |
|
3 |
From 140 USD to less than 160 USD |
60 |
|
4 |
160 USD and above |
70 |
2. For Apatite ore items (belonging to subheading 2510.10.10.00 and 2510.20.10.00):
|
Serial number |
Export price (USD/ton) |
Absolute export tax rate (USD/ton) |
|
1 |
From 40 USD to less than 60 USD |
6 |
|
2 |
From 60 USD to less than 80 USD |
10 |
|
3 |
From 80 USD to less than 100 USD |
15 |
|
4 |
100 USD and above |
20 |
Article 2. Based on market conditions and price fluctuations of Barite and Apatite ore during each period, the Ministry of Finance shall decide to adjust the absolute tax rate set forth 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 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 fifteen 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./.
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