This document provides guidance on determining the price basis for calculating special consumption tax and the deadline for paying such tax on domestically produced alcohol. It specifies the method for determining the selling price as the basis for calculating the tax and the time frame for declaring and paying taxes to production facilities.
适用范围
Provincial Tax Departments; domestic alcohol production facilities
要点
- The selling price used as the basis for calculating special consumption tax on domestically produced alcohol does not include special consumption tax and excludes the value of bottles and packaging (Article 1).
- Alcohol production facilities must separately record revenue from alcohol sales and revenue from bottle and packaging sales to calculate taxes as prescribed (Article 1).
- The tax rate for externally purchased bottles is 2%, while the maximum tax rate for self-produced bottles equals the purchase price of similar products (Article 1).
- Alcohol production facilities must declare and pay special consumption tax when issuing invoices for sales, except in cases where goods are transferred to agents who have not yet sold them (Article 2).
- This document applies from May 1, 1997, and only applies to alcohol production facilities that conduct transactions with invoices and supporting documents as required (Article 3).
🌐 本文件的社会影响
- To assist alcohol production facilities in accurately calculating the special consumption tax due.
- To strengthen tax collection management for alcohol.
- The burden of declaration procedures and separating revenue for alcohol production facilities.
❓ 常见问题
Does the selling price used as the basis for calculating special consumption tax include the value of bottles?
No, the selling price is the price of alcohol excluding special consumption tax and does not include the value of bottles.
How should alcohol production facilities separate revenue from alcohol sales and bottle sales?
They must prepare a list of sales revenue, separately recording the revenue from alcohol sales for calculating special consumption tax.
What is the tax rate for externally purchased bottles?
The tax rate for externally purchased bottles is 2%.
When must alcohol production facilities pay special consumption tax?
Facilities must declare and pay tax when issuing invoices for sales, except in cases where goods are transferred to agents who have not yet sold them.
From which date does this document apply?
It applies from May 1, 1997.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 1346 TC/TCT ON APRIL 26, 1997
REGARDING THE SPECIAL CONSUMPTION TAX FOR DOMESTICALLY PRODUCED ALCOHOL
WITHIN THE COUNTRY
Dear: Provincial Tax Departments
Pursuant to the Special Consumption Tax Law; the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law; Decree No. 97/CP dated December 27, 1995 of the Government detailing the implementation of the Special Consumption Tax Law and the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law; to address some difficulties in determining the tax base price and the time for paying the special consumption tax on domestically produced bottled alcohol; implementing the opinion of the Deputy Prime Minister regarding the handling of the special consumption tax on the aforementioned alcohol as stated in Circular No. 1006/KTTH dated March 5, 1997 of the Government Office; the Ministry of Finance hereby provides specific guidance as follows:
1. Regarding the tax base price for the special consumption tax on domestically produced bottled alcohol.
The selling price serving as the basis for determining the tax base price for domestically produced alcohol is the selling price at the place of production before the special consumption tax is applied, excluding the value of the bottle and box packaging.
For alcohol bottling and packaging enterprises where the selling price recorded on the invoice includes the bottle and box packaging, based on the sales volume recorded on the sales invoice, the enterprise shall prepare a statement of revenue from sales, separately listing the revenue from alcohol sales for tax calculation purposes and the revenue from bottle and box packaging sales (according to the attached statement model). The turnover tax on bottle and box packaging sales is calculated at a rate of 2% for those purchased externally and 4% for those produced by the enterprise itself.
The value of the bottle and box packaging deducted from the selling price when calculating the special consumption tax is the purchase price recorded on the purchase invoice; for bottles collected from old bottles, it is the actual purchase price recorded on the purchase invoice, if there is no purchase invoice, the enterprise must prepare a purchase statement clearly indicating the name, address of the seller, quantity, and actual purchase price according to the guidance of the tax authority managing the enterprise. For bottles and boxes produced by the enterprise, the production cost is used but is limited to the maximum purchase price of similar products.
2. Regarding the deadline for declaring and paying the special consumption tax
Enterprises producing alcohol shall declare and pay the special consumption tax in accordance with the provisions in Section III of Circular No. 98 TC/TCT dated December 30, 1995 of the Ministry of Finance guiding the implementation of Decree No. 97/CP of the Government (declaring and paying taxes when issuing invoices for sales). Specifically, for alcohol transferred to agents for sale where the agent only receives commission and has not yet sold the alcohol, the producing enterprise temporarily does not need to pay the special consumption tax on this amount of alcohol.
The basis for determining the quantity of goods transferred to agents but not yet sold and thus not subject to tax is the monthly declaration of the quantity of goods sent to agents for sale that have not been sold, confirmed by the tax authority managing the agent and the tax authority managing the alcohol-producing enterprise. When preparing the monthly tax declaration, the enterprise bases its declaration on this statement to declare the actual quantity of alcohol sold and the special consumption tax payable.
For the quantity of alcohol produced by the enterprise and transferred to branches for sale but not yet sold, the declaration and determination of the special consumption tax payable also apply similarly to the above-mentioned alcohol sold through agents receiving commissions.
3. Regarding the effective date
The determination of the selling price of bottled alcohol as the tax base price for the special consumption tax and the deadline for declaring and paying the tax mentioned above shall be implemented from May 1, 1997 and shall only apply to alcohol-producing enterprises and agents selling alcohol that have conducted transactions with invoices and accounting records in accordance with prescribed regulations.
Request all Tax Departments to guide and inspect units to comply with the provisions of this document. During the implementation process, if there are any difficulties, the Tax Departments should report to the Ministry of Finance (General Department of Taxation) for research and resolution.
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
..., day... month... year 1997
STATEMENT
ALCOHOL CONSUMED DURING THE PERIOD
(Attached to the special consumption tax declaration form)
From... month... to... month... year 199...
Name of production enterprise:...
Address:…
| Payment voucher | Product | Goods sold during the period | Part value of bottle shells, box shells | Sales Amount Excluding Tax |
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| Number | The Open Source Software Steering Committee operates on a part-time basis. The Open Source Software Steering Committee has a working group assisting the Steering Committee. |
| Quantity, weight | Unit selling price | Sales Amount Excluding Tax | Quantity, weight | Unit selling price | Sales Amount Excluding Tax | sale of alcohol | |
| 1 | 2 | 3 | 4 | 5 | 6=4x5 | 7 | 8 | 9=7x8 | 10=6-9 | |
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| (*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. |
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Recording method: Detail each item and each sales invoice. In cases where there are multiple invoices during the declaration period, a detailed list must be prepared and then consolidated monthly according to the items as the basis for declaring turnover tax and excise tax on alcohol sold.
The entity declares that the declared figures above are accurate and reflect reality.
Date... Month... Year
Representative of the entity
Director or Chief Accountant
(Signature, stamp)
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
..., day... month... year 199...
DETAIL LIST
GOODS SENT TO AGENT FOR SALE, NOT YET SOLD
From... month... to... month... year 199...
Name of production enterprise:...
Address:…
Name of commission-receiving agent entity:...
Address:…
| Item | Beginning inventory | Received during period | Sold during period | Ending inventory | ||||||||
| item | Quantity | Unit price | Amount | Quantity | Unit price | Amount | Quantity | Unit price | Amount | Quantity | Unit price | Amount |
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| (*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. |
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Instructions: - Recorded based on purchase and sales invoices of each type of alcohol
- Only declare alcohol items for which the entity acts as an agent for the production entity and receives commissions.
Tax officer managing the entity Representative of the entity
Agent checks and confirms agency sales
(Signature, full name) (Signature, stamp)
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