This Circular guides the implementation of Directive No. 79-CT of 1991 of the Chairman of the Council of Ministers on agricultural tax exemption according to the will of President Ho Chi Minh, detailing the level and subjects eligible for tax exemption, the implementation procedures, and the inspection of tax exemption work.
적용 범위
Households of cooperative members and group members within cooperatives and production groups; farm workers; individual households engaged in commercial and service activities with income from agricultural production accounting for more than 70% of household income.
핵심 사항
- Cooperative members and group members within cooperatives and production groups shall only be considered direct beneficiaries of tax exemption if the cooperatives and production groups have established tax books for each household and the head of the household is listed in the general tax book of the cooperative or production group.
- The tax exempted in 1991 is 50% of the tax recorded in the general tax book for 1991, calculated based on land area and tax category.
- Farm workers who have taken over farms of dissolved state farms and operate independently like individual farmers and are listed in the village's tax book at their place of residence.
- Tax exemptions shall not be allocated per worker or per capita, nor shall they be retained as a fund or used for other purposes.
- People's Committees of provinces and centrally-administered cities shall instruct the Tax Departments and local authorities at all levels to strengthen inspections of tax exemptions according to the will of President Ho Chi Minh.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing financial burden on farmers, encouraging agricultural production.
- Negative impact: It may cause difficulties in dividing the tax exemption among households within cooperatives and production groups.
❓ 자주 묻는 질문
What percentage of tax is exempted according to the will of President Ho Chi Minh?
50% of the tax recorded in the general tax book for 1991.
Who is considered a direct beneficiary of tax exemption?
Cooperative members and group members within cooperatives and production groups shall only be considered direct beneficiaries of tax exemption if the cooperatives and production groups have established tax books for each household.
For which types of land is the tax exemption applied?
It applies to annual crop land and perennial crop land; short-cycle industrial crops.
Can the tax exemption be used to form a fund or for other purposes?
No, the tax exemption cannot be allocated per worker or per capita, nor can it be retained as a fund or used for other purposes.
Is there a specific deadline for implementing this tax exemption?
There is no specific deadline; the guidance applies to 1991 and subsequent seasons.
전문
CIRCULAR
Guidelines for implementing Directive No. 79-CT dated March 28, 1991, of the Chairman of the Council of Ministers on strictly implementing the agricultural tax exemption according to the Will of President Ho Chi Minh.
______________________
In accordance with Directive No. 79-CT dated March 28, 1991, of the Chairman of the Council of Ministers on strictly implementing the agricultural tax exemption according to the Will of President Ho Chi Minh, the Ministry of Finance provides specific guidelines as follows:
1. The tax exemption amount according to President Ho Chi Minh's Will in 1991 is 50% of the tax recorded in the tax ledger for 1991 based on the taxable area in 1991 (land for annual crops and land for perennial crops); the land classification for annual crops in 1991 and the yield or value of the yield for perennial crops and short-term industrial crops. In 1991, according to the current agricultural tax policy regulations and the tax amount that should be exempted according to President Ho Chi Minh's Will in 1990 which was not exempted will be carried over to 1991. year 1990 has not been exempted and will be transferred to 1991..
2. The subjects eligible for agricultural tax exemption in 1991 according to President Ho Chi Minh's Will as stipulated in Article 1 of Decision No. 66-HĐBT dated March 5, 1990, of the Council of Ministers are specified as follows:
a. Households of cooperative members and group members in cooperatives and production cooperatives shall only be considered direct beneficiaries of the tax exemption in cases where the cooperatives and production cooperatives have established household tax ledgers, with the heads of households listed in the cooperative's general tax ledger directly paying taxes and settling accounts with the tax authority. The tax authority shall cooperate with the cooperatives and production cooperatives to check and determine the tax exemption amount for each household and compare it with the tax exemption amount and the tax recorded in the cooperative's general ledger, then report to the People's Committee of the commune and directly exempt taxes for each household.
b. For cooperatives and production cooperatives that have not established household tax ledgers and have not granted the right to directly pay taxes to household cooperative members, the tax exemption amount for the cooperative or production cooperative shall be distributed among households based on the following ratio: at the following ratio:
|
Tax Exemption Amount |
= |
Total Tax Exemption Amount of Cooperative, Production Cooperative |
x |
Household Contract Yield Subject to Taxation |
|
of Household Cooperative Member, Group Member |
|
Total Contract Yield Subject to Taxation of Cooperative, Production Cooperative |
|
of Cooperative Member, Group Member |
When household cooperative members deliver contracted products to the cooperative or production cooperative, they may deduct the tax exemption amount according to President Ho Chi Minh's Will based on the determined tax amount above. The tax authority and the People's Committee of the commune shall guide the cooperative to determine the tax exemption amount for each household.
c. Households of farm members receiving contracts from farms, stations, etc., which these farms must dissolve due to losses, must have a dissolution decision from the competent authority responsible for establishment, after repaying the state budget for state investments in the farm; these households of farm members independently produce like individual farmers and are listed in the commune's tax ledger at their place of residence.
d. Individual households engaged in commercial and service activities with agricultural income accounting for more than 70% of household income, and agricultural households with retired or disabled employees whose main source of income is agricultural.
3. The total tax exemption amount for cooperatives and production cooperatives for household cooperative members and group members who receive contracts shall equal the total tax exemption amount for 1991 of the cooperatives and production cooperatives. Deductions for contributions before or simultaneously with the implementation of the tax exemption are not allowed.
In all cases, the total tax exemption amount for each household must equal the tax exemption amount for the cooperative or production cooperative.
4. The tax exemption amount cannot be allocated based on the number of laborers or population in the cooperative or production cooperative, nor can it be set aside for a fund or used for other purposes. Local authorities at all levels shall not arbitrarily establish additional contributions or increase contribution levels to offset the tax exemption for farmers such as increasing compulsory labor days, increasing contributions for school construction, communal funds, kindergartens, etc., compared to before 1990.
5. Provincial, municipal, and centrally governed city People's Committees shall direct the Tax Department and local authorities at all levels to strengthen guidance and inspection of the tax exemption according to President Ho Chi Minh's Will in accordance with national regulations.
The provincial Tax Department shall direct the Tax Branches to coordinate with commune, ward, and town People's Committees to thoroughly review the subjects eligible for exemption, the tax exemption amount, the tax exemption amount in 1990, the remaining tax exemption amount in 1991, and publicly announce to individual farmer households, household cooperative members, group members, and farm members about the tax exemption amount for the two years 1990-1991 and the tax exemption amount for each crop.
6. After the spring tax collection in 1991, the provincial, municipal, and centrally governed city People's Committees shall direct the tax sector to conduct a preliminary summary of the tax exemption work according to President Ho Chi Minh's Will with the following contents:
- Accurately determine the tax exemption amount according to President Ho Chi Minh's Will in 1990 and 1991.
- The actual tax exemption amount in 1990; the actual tax exemption amount for the spring crop in 1991; the remaining tax exemption amount for the summer-autumn or autumn-winter crop in 1991.
- Evaluate the results of implementing the tax exemption according to President Ho Chi Minh's Will in the three previous crops, identify existing issues, methods to address these issues, and directions for implementing the tax exemption according to President Ho Chi Minh's Will in the final crop.
- Submit a preliminary summary report on the implementation of the tax exemption according to President Ho Chi Minh's Will to the Ministry of Finance, the Office of the National Assembly, the Government Office, and the Council of Ministers' Office, and publicize it through mass media.
7. The General Tax Department is responsible for inspecting and guiding localities in implementing the tax exemption according to President Ho Chi Minh's Will, while compiling a comprehensive summary report nationwide to submit to the Ministry of Finance and the Standing Committee of the Council of Ministers in September 1991.
The above are the contents of the guidelines for implementing Directive No. 79-CT of the Chairman of the Council of Ministers. It is requested that the provincial, municipal, and centrally governed city People's Committees inspect and direct a preliminary summary of the implementation of the agricultural tax exemption according to President Ho Chi Minh's Will and report the situation to the Ministry of Finance as prescribed above./.
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