Decree No. 207 stipulates the amendment of the minimum tax rate and domestic consumption tax for certain imported goods into Vietnam, including cigarettes, cotton yarn, and cotton fabric.
Đối tượng áp dụng
Importer
Các điểm cốt lõi
- The importer shall pay a minimum tax rate of 20% on cigarette imports and a domestic consumption tax of 8.25%
- The importer shall pay a minimum tax rate of 10% on cotton yarn imports and a domestic consumption tax of 3.3%
- The importer shall pay a minimum tax rate of 10% on cotton fabric and products made from cotton fabric imports and a domestic consumption tax of 3.3%
- Import enterprises bear financial burdens due to additional taxes
- Consumers may be affected by increased prices for goods
🌐 Tác động xã hội từ văn bản này
- Import enterprises bear financial burdens due to additional taxes
- Consumers may be affected by increased prices for goods
❓ Câu hỏi thường gặp
What is the minimum tax rate on cigarette imports?
The minimum tax rate on cigarette imports is 20%.
What is the domestic consumption tax rate for cotton yarn and cotton fabric?
The domestic consumption tax rate for cotton yarn and cotton fabric is 3.3%.
Toàn văn
DECREE-LAW
OF THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
NUMBER 207 DATED MONTH NOVEMBER YEAR 1946
THE CHAIRMAN OF THE GOVERNMENT OF THE DEMOCRATIC REPUBLIC OF VIETNAM
Pursuant to the Decree-Law of September 10, 1945 temporarily suspending existing customs laws and tax rates,
At the request of the Minister of Finance,
After consultation with the Standing Committee of the National Assembly and the Council of Ministers,
ISSUES THE FOLLOWING DECREE- LAW:
Article 1
The minimum tariff rate and internal consumption tax on goods imported into Vietnam are temporarily changed as follows:
Customs Duty Internal Consumption Tax
Item 109. Tobacco ...20% 8.25%
Items 368-369. Cotton Yarn ...10% 3.3%
Items 404 to 436
except Item 419 double. Cotton Cloth and other goods
made of cotton cloth...10% 3.3%
Article 2
The Minister of Finance shall implement this Decree-Law./.
|
|
Ho Chi Minh (Signed)
|
Tải văn bản
Văn bản này đang được cập nhật văn bản gốc, vui lòng xem nội dung toàn văn và kiểm tra lại sau.
Bản đồ quan hệ
Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.
Bản dịch
Văn bản này có sẵn ở các ngôn ngữ sau: