Decree No. 156/2005/ND-CP amends and supplements Decrees detailing the implementation of the Special Consumption Tax Law and the Value Added Tax Law. The main contents include determining the taxable price, special consumption tax rates, tax exemptions and reductions, and non-taxable entities for value added tax.
适用范围
Production facilities, businesses, tax management agencies
要点
- For domestically produced goods: The taxable price for special consumption tax is the selling price excluding special consumption tax and value added tax; for imported goods: The taxable price for special consumption tax includes the import duty price plus import duties, minus any exempted or reduced import duties.
- The special consumption tax rate is applied according to the Special Consumption Tax Tariff stipulated in Clause 2, Article 1 of the Law amending and supplementing certain provisions of the Special Consumption Tax Law and the Value Added Tax Law;不分进口商品和国内生产商品。
- Special consumption tax exemptions and reductions are granted to production facilities facing difficulties due to natural disasters, enemy threats, or unexpected accidents, with a maximum reduction of 30% of the tax payable under the law.
- Agricultural products, livestock products; unprocessed or minimally processed aquatic and marine products are not subject to value added tax at the import stage, ensuring no discrimination between domestic and imported goods.
- Ginned cotton is cotton that has had its hulls, seeds removed, and been sorted.
🌐 本文件的社会影响
- Positive impact: Reducing the tax burden on domestic production enterprises; creating fairness between domestic and imported goods.
- Negative impact: May increase input costs for import enterprises, affecting profits.
- Businesses may need to adjust their production and import plans based on the new regulations.
❓ 常见问题
How is the special consumption tax rate determined?
The special consumption tax rate is applied according to the Special Consumption Tax Tariff stipulated in Clause 2, Article 1 of the Law amending and supplementing certain provisions of the Special Consumption Tax Law and the Value Added Tax Law.
Can production facilities affected by natural disasters be exempted or have their taxes reduced?
Yes, production facilities affected by natural disasters, enemy threats, or unexpected accidents may be considered for exemption or reduction of special consumption tax up to a maximum of 30% of the tax payable under the law.
What products are not subject to value added tax?
Unprocessed or minimally processed agricultural products, livestock products; aquatic and marine products are not subject to value added tax at the import stage.
What does the taxable price for special consumption tax on imported goods include?
The taxable price for special consumption tax on imported goods includes the import duty price plus import duties, minus any exempted or reduced import duties.
What is ginned cotton?
Ginned cotton is cotton that has had its hulls, seeds removed, and been sorted.
全文
DECREE
Amending and supplementing Decrees detailing the implementation of
the Special Consumption Tax Law and the Value Added Tax Law
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law amending and supplementing certain articles of the Special Consumption Tax Law and the Value Added Tax Law number 57/2005/QH11 dated November 29, 2005;
Considering the proposal of the Minister of Finance,
DECREE:
Article 1. Amending and supplementing certain provisions of Government Decree No. 149/2003/NĐ-CP dated December 4, 2003 detailing the implementation of the Special Consumption Tax Law and the Law amending and supplementing certain articles of the Special Consumption Tax Law as follows:
1. Clause 1 and Clause 2 of Article 5 shall be amended and supplemented as follows:
"1. For domestically produced goods, the taxable value for special consumption tax is the selling price before special consumption tax and value added tax. For imported goods, the taxable value for special consumption tax is the customs value plus (+) import duties. In cases where imported goods are exempted or reduced from import duties, the taxable value does not include the portion of import duties that are exempted or reduced. For bottled alcohol sold with the bottle price included, the taxable value for special consumption tax does not deduct the bottle price. For canned beer (can), the taxable value for special consumption tax is deducted by the can price at a rate set for each liter of beer. The Ministry of Finance shall specify the specific can price deduction rates for each period and provide guidance on the taxable value for special consumption tax to ensure non-discriminatory treatment between domestically produced and imported goods."
2. Article 6 is amended and supplemented as follows:
"Article 6. Rates of special consumption tax on goods and services subject to tax.
1. The rate of special consumption tax on goods and services shall be implemented according to the Special Consumption Tax Schedule specified in Clause 2 of Article 1 of the Law amending and supplementing certain articles of the Special Consumption Tax Law and the Value Added Tax Law.
2. The application of special consumption tax rates on goods and services shall be as follows:
a) For goods subject to special consumption tax, the special consumption tax rate does not differentiate between imported goods and domestically produced goods;
b) For medicinal alcohol subject to special consumption tax, it must meet the standards prescribed by laws on pharmaceuticals;
c) Fireworks subject to special consumption tax do not include children's toys and other fireworks used for decoration;
d) Goods subject to special consumption tax within the group "various types of gasoline, naphtha, reformate components, and other additives for blending gasoline" shall be specifically regulated by the Ministry of Finance in coordination with relevant agencies."
3. Article 16 shall be amended and supplemented as follows:
"Article 16. The exemption and reduction of special consumption tax shall be specified as follows: Enterprises producing goods subject to special consumption tax encountering difficulties due to natural disasters, enemy attacks, or unexpected accidents may be considered for exemption or reduction of special consumption tax. Exemption and reduction of tax shall be handled annually based on the year of occurrence. The amount of reduction shall be determined based on the damage caused by natural disasters, enemy attacks, or unexpected accidents but shall not exceed 30% of the tax payable under the law. In cases of severe damage rendering production and business operations impossible and tax payment unfeasible, exemption from special consumption tax may be considered. The Ministry of Finance shall provide guidance on procedures, processes, and authority for considering exemptions and reductions of tax as stipulated in this Article."
Article 2. Amending and supplementing certain provisions of Government Decree No. 158/2003/NĐ-CP dated December 10, 2003 detailing the implementation of the Value Added Tax Law and the Law amending and supplementing certain articles of the Value Added Tax Law as follows:
1. Clause 1 of Article 4 shall be amended and supplemented as follows:
"1. Agricultural products (including forest plantation products), livestock products, aquaculture and marine products that have not been processed into other products or have only undergone simple processing when sold by organizations and individuals who produce or catch them, and at the import stage. Simple processing referred to in this clause includes drying, sun-drying, freezing, cleaning, peeling without further high-level processing or transformation into other products. The Ministry of Finance shall provide detailed guidance on the objects not subject to value added tax for these products at the import stage, ensuring non-discriminatory treatment between domestically produced and imported goods."
2. Point l of Clause 2 of Article 7 shall be amended and supplemented as follows.
"l) Ginned cotton is cotton that has had its seeds and hulls removed and has been sorted."
Article 3. This Decree shall take effect from January 1, 2006 onwards.
Article 4. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decree./.
PRIME MINISTER
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