Resolution No. 29/2012/QH13 of the National Assembly issues certain preferential tax policies for enterprises and individuals, including reducing corporate income tax, exempting lump-sum tax and corporate income tax for households operating boarding houses, dormitories, childcare services, and providing meal services, as well as exempting personal income tax for certain low-income individuals from July 1, 2012 to December 31, 2012.
적용 범위
Small and medium-sized enterprises, households operating boarding houses, dormitories, childcare services, and providing meal services, and low-income individuals.
핵심 사항
- Small and medium-sized enterprises not including specific sectors are granted a 30% reduction in corporate income tax for the year 2012.
- Households operating boarding houses, dormitories, childcare services, and providing meal services are exempted from lump-sum tax (value-added tax, personal income tax) and corporate income tax for the year 2012.
- Individuals with taxable income from salaries, wages, and business operations up to the first tax bracket under the progressive tax rate table specified in Article 22 of the Law on Personal Income Tax No. 04/2007/QH12 are exempted from personal income tax from July 1, 2012 to December 31, 2012.
- The Resolution takes effect from the date of its adoption and the Government will provide detailed implementation regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Helps enterprises reduce their tax burden, supports workers, students, and pupils with stable accommodation; provides meal services for workers.
- Negative impact: May alter the short-term structure of state budget revenue.
❓ 자주 묻는 질문
What percentage of corporate income tax are small and medium-sized enterprises entitled to a reduction?
A 30% reduction of the corporate income tax payable in 2012.
Which types of taxes are households operating boarding houses and dormitories exempted from?
Exempted from lump-sum tax (value-added tax, personal income tax) and corporate income tax for the year 2012.
What type of income qualifies individuals for exemption from personal income tax?
Individuals with taxable income from salaries, wages, and business operations up to the level subject to the first tax bracket under the progressive tax rate table specified in Article 22 of the Law on Personal Income Tax No. 04/2007/QH12.
When does this Resolution take effect?
The Resolution takes effect from the date of its adoption, specifically June 21, 2012.
How will the Government provide detailed implementation regulations?
The Government will provide detailed implementation regulations pursuant to Clause 2 of the Resolution.
전문
|
OF THE NATIONAL ASSEMBLY Resolution number: Decision No. 29/2012/QH13 |
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
Hanoi, June 21, 2012
|
RESOLUTION
On issuing certain tax policies to address difficulties for organizations and individuals
difficulties for organizations and individuals
_____________________________
OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
BASED ON THE CONSTITUTION OF THE SOCIALIST REPUBLIC OF VIETNAM IN 1992 AS AMENDED AND COMPLEMENTED BY RESOLUTION NO. 51/2001/QH10;
Pursuant to the Law on the Organization of the National Assembly No. 30/2001/QH10, amended and supplemented by Law No. 83/2007/QH11; the Law on Tax Administration No. 78/2006/QH11; the Law on Personal Income Tax No. 04/2007/QH12; the Law on Value Added Tax No. 13/2008/QH12; the Law on Corporate Income Tax No. 14/2008/QH12;
After considering the Government's Report No. 123/TTr-CP dated May 18, 2012; the Financial-Budgetary Committee's Review Report No. 561/BC-UBTCNS13 dated May 18, 2012; the opinions of National Assembly deputies and the Report on Explanation, Adoption, and Revision No. 166/BC-UBTVQH13 dated June 15, 2012 of the Standing Committee of the National Assembly regarding the draft Resolution on issuing certain tax policies to address difficulties for organizations and individuals.
RESOLUTION:
Article 1. Issuing preferential tax policies for organizations and individuals
1. Reducing by 30% the corporate income tax payable in 2012 for:
a) Small and medium-sized enterprises, excluding small and medium-sized enterprises operating in lottery, real estate, securities, finance, banking, insurance sectors; producing goods and providing services subject to special consumption tax; enterprises ranked first or special category within economic groups and state-owned corporations;
b) Enterprises employing many workers in production, processing, and manufacturing industries such as agriculture, forestry, fisheries, textiles, footwear, electronic components; construction of socio-economic infrastructure projects.
2. Exempting turnover tax (value added tax, personal income tax) and corporate income tax in 2012 for households and individuals renting accommodation to workers, employees, students, and pupils; households and individuals caring for and keeping children; households, individuals, and organizations supplying meal services to workers provided that these households, individuals, and organizations maintain stable rental accommodation prices, child care fees, and meal service prices as at the end of 2011.
3. Exempting personal income tax from July 1, 2012 to December 31, 2012 for individuals whose taxable income from salaries, wages, and business activities does not exceed the first tax bracket under the progressive tax rate table specified in Article 22 of the Law on Personal Income Tax No. 04/2007/QH12.
Article 2. Implementation Provisions
1. This Resolution shall take effect from the date of its adoption.
2. The Government shall provide detailed regulations for the implementation of this Resolution.
This Resolution was adopted by the Thirteenth National Assembly of the Socialist Republic of Vietnam at its third session on June 21, 2012./.
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