Circular No. 147/2010/TT-BTC amends the export tax rate for certain items under Group 2601, specifically iron ore and iron concentrate. The new tax rates shall be effective from the date the Circular takes effect.
适用范围
Export enterprises of iron ore and iron concentrate
要点
- Enterprises → must pay export tax at a rate of 11% for unroasted iron ore and iron concentrate, and 30% for roasted iron pyrite and roasted iron ore and iron concentrate.
- Commodity code: 26.01-2601
- This Circular shall take effect 45 days from the date of issuance.
🌐 本文件的社会影响
- Export enterprises of iron ore and iron concentrate will bear higher tax burdens, particularly for roasted iron pyrite.
- However, the new tax rates may encourage enterprises to improve product quality through processing procedures.
❓ 常见问题
What is the new export tax rate for unroasted iron ore and iron concentrate?
The new export tax rate for unroasted iron ore and iron concentrate is 11%.
What export tax rate must enterprises exporting roasted iron pyrite pay?
Enterprises exporting roasted iron pyrite must pay an export tax rate of 30%.
When does this Circular take effect?
This Circular shall take effect 45 days from the date of issuance.
What commodity code is specified in this Circular?
The specified commodity code is 26.01-2601.
How many new tax rates are stipulated in this Circular?
This Circular stipulates three new tax rates: 11% for unroasted iron ore and iron concentrate, 30% for roasted iron pyrite, and also for roasted iron ore and iron concentrate.
全文
CIRCULAR
Amending the export tax rate for certain items under Group 2601 in the Tariff Item List of the Export Tariff
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff according to the list of taxable item groups and the tax rate range for each group, the Import Tariff with Preferential Rates according to the list of taxable item groups and the preferential tax rate range for each group;
_____________________________
Pursuant to the Law on Export Duties and Import Duties No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing the implementation of certain provisions of the Law on Export Tax and Import Tax;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007;
After consulting relevant ministries, associations, the Ministry of Finance adjusts the export tax rates for certain items under Group 2601 in the Tariff Item List of the Export Tariff as follows:
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Article 1. Export Tax Rate.
Amend the export tax rate for iron ore and iron concentrate, including roasted iron pyrite under Group 26.01 specified in the Tariff Item List of the Export Tariff issued together with Circular No. 216/2009/TT-BTC dated November 12, 2009 of the Ministry of Finance on the determination of the export tariff rates, import tariff rates with preferential rates according to the list of taxable items, to the new export tax rates as follows:
Iron ore and iron concentrate, including roasted iron pyrite
|
Code Number |
Description of Goods |
Tax Rate (%) |
|||
|
26.01 |
|
|
|
- Iron ore and iron concentrate, excluding roasted iron pyrite |
|
|
|
|
|
|
-- Unroasted |
|
|
2601 |
11 |
00 |
00 |
-- Roasted |
30 |
|
2601 |
12 |
00 |
00 |
- Roasted iron pyrite |
30 |
|
2601 |
20 |
00 |
00 |
This Circular takes effect 45 days from the date of signature./. |
30 |
Article 2. Effective Date.
This Circular takes effect forty-five days from the date of issuance./.
DEPUTY MINISTER
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