This Decision issues the tax valuation price list for imported goods not included in the State-managed price list, and sets the tax valuation price level for used goods. At the same time, it assigns the General Department of Customs to adjust prices in certain specific cases.
适用范围
The General Department of Customs, enterprises importing goods not included in the State-managed taxable goods price list.
要点
- Import enterprises → shall calculate taxes according to the price list issued together with this Decision → applicable from January 1, 2003.
- Used goods → shall be taxed at 70% of the price of new goods of the same type → specific price level.
- The General Department of Customs → is assigned to set and adjust tax valuation prices in specific cases, including determining prices for items not listed in the price list and adjusting prices when fluctuations exceed 10% compared to the issued price level.
🌐 本文件的社会影响
- Positive impact: Helps enterprises clearly and transparently calculate taxes, avoiding tax evasion or unfair penalties.
- Negative impact: May impose additional administrative burdens on enterprises when following price adjustment regulations.
- Enterprises benefit from having a clear price list but also face difficulties in determining and adjusting prices.
❓ 常见问题
When does the tax valuation price list apply?
This price list applies from January 1, 2003, replacing previous decisions on tax valuation price lists.
How are used goods taxed?
Used goods are taxed at 70% of the price of new goods of the same type, as stipulated in Article 2 of this Decision.
When can the General Department of Customs adjust prices?
The General Department of Customs is authorized to adjust prices in the following cases: determining prices for items not listed in the price list and adjusting prices when fluctuations exceed 10% compared to the issued price level, as stipulated in Article 3 of this Decision.
Which decisions does this Decision replace?
This Decision replaces Decisions No.: 177/2001/QD-TCHQ, 387/2001/QD-TCHQ, 594/2001/QD-TCHQ, 674/2001/QD-TCHQ, 848/2001/QD-TCHQ, 1116/2001/QD-TCHQ, and 1202/2001/QD-TCHQ.
What should enterprises do if the actual import price varies significantly from the issued price list?
If there is a fluctuation in the actual import price exceeding 10% compared to the issued price level, the General Department of Customs will propose a revised price and report to the Ministry of Finance for consideration of adjustment, as stipulated in Article 3 of this Decision.
全文
Pursuant to …;
Regarding the issuance of the tax valuation price list for imported goods not included in the State-managed taxable goods list and lacking the conditions to apply prices based on the contract price
__________________________
THE MINISTER OF FINANCE
- Based on the authority and principles for determining the tax valuation price for exported and imported goods 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;
- In accordance with the proposal of the General Director of the General Department of Customs.
Pursuant to …;
Article 1: Attached to this Decision is the tax valuation price list for imported goods not included in the State-managed taxable goods list and lacking the conditions to apply prices based on the contract price.
Article 2: The tax valuation price for used imported goods permitted for importation shall be seventy percent (70%) of the price of new goods of the same type.
Article 3: Entrust the General Department of Customs to organize guidance on the provisions and adjustment of tax valuation prices in the following cases:
1. Determining the tax valuation price for items not specified in the attached price list of this Decision based on the principles for determining the tax valuation price for imported goods stipulated in Article 7 of Decree No. 54/CP dated August 28, 1993, of the Government, while referring to the price levels of similar items already specified in this price list.
2. Adjusting the tax valuation price for items experiencing actual import price fluctuations within ten percent (10%) of the price level specified in this attached price list for uniform application. In cases where actual import price fluctuations exceed ten percent (10%), the General Department of Customs will propose revised prices and periodically report to the Ministry of Finance for consideration and uniform application of adjusted prices.
Article 4: This Decision takes effect from January 1, 2003, and replaces the price lists issued with Decisions No. 177/2001/QĐ-TCHQ dated March 14, 2001; Decision No. 387/2001/QĐ-TCHQ dated May 17, 2001; Decision No. 594/2001/QĐ-TCHQ dated June 29, 2001; Decision No. 674/2001/QĐ-TCHQ dated July 18, 2001; Decision No. 848/2001/QĐ-TCHQ dated September 11, 2001; Decision No. 1116/2001/QĐ-TCHQ dated November 1, 2001; and Decision No. 1202/2001/QĐ-TCHQ dated November 23, 2001. Previous regulations contrary to this Decision are hereby abolished.
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