This Decision specifies the detailed list of goods eligible for tax reduction and goods subject to additional taxes on non-trade imported goods applicable to overseas Vietnamese sending goods back or organizations receiving foreign currency to import goods. Goods eligible for tax reduction include machinery and equipment, raw materials, production materials, measuring instruments, telescopes... while commonly consumed goods and restricted imports are subject to additional taxes.
Đối tượng áp dụng
Overseas Vietnamese sending goods back to their families or organizations receiving foreign currency to import goods; - Organizations, social groups, and state agencies;
Các điểm cốt lõi
- Overseas Vietnamese residing in socialist countries sending goods back to their families are eligible for tax reduction on machinery and equipment, production raw materials (50-70%)
- Commonly consumed goods such as pharmaceuticals, textiles, garments... are subject to additional taxes ranging from 10% to 60%
- Restricted imported goods such as motorcycles, passenger cars, high-end cosmetics must bear high tax rates and significant additional taxes (40-70%)
- Production raw materials are eligible for tax reduction ranging from 30% to 40%
- Machinery and equipment used in industry, agriculture... are eligible for tax reduction ranging from 10% to 20%
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing the tax burden for overseas Vietnamese sending goods back and organizations receiving foreign currency to import, encouraging the importation of production equipment.
- Negative impact: High additional taxes on restricted imported commonly consumed goods may increase costs for consumers.
❓ Câu hỏi thường gặp
Which goods are eligible for tax reduction?
Machinery and equipment, production raw materials, measuring instruments, telescopes... are eligible for tax reduction ranging from 10% to 20%, depending on the type and specific level of reduction.
What is the rate of additional taxes on commonly consumed goods?
Pharmaceuticals, textiles, garments... are subject to additional taxes ranging from 10% to 60%, depending on the item.
What is the tax rate for restricted imported goods?
Motorcycles, passenger cars, high-end cosmetics must bear high tax rates and significant additional taxes ranging from 40% to 70%.
How are production raw materials eligible for tax reduction?
Production raw materials are eligible for tax reduction ranging from 30% to 40%, depending on the type.
What is the tax reduction rate for machinery and equipment used in industry?
Machinery and equipment used in industry, agriculture... are eligible for tax reduction ranging from 10% to 20%, depending on the type and specific level of reduction.
Toàn văn
Pursuant to …;
OF THE MINISTRY OF FINANCE NUMBER 33-TC/VP ON MAY 29, 1987 REGARDING THE SPECIFIC LIST OF GOODS ELIGIBLE FOR TAX REDUCTION AND GOODS SUBJECT TO ADDITIONAL TAX ON NON-TRADE IMPORTED GOODS.
THE MINISTER OF FINANCE
Pursuant to Decree No. 61-CP dated March 29, 1974 of the Council of Ministers promulgating the Regulations on the organization and operation of the Ministry of Finance;
Pursuant to Decision No. 178-CT dated May 27, 1987 of the Chairman of the Council of Ministers on the tax reduction and additional tax regime for non-trade imported goods from countries outside the socialist system;
DECISION:
Article 1. This Decision hereby promulgates the list and rate of tax reduction for equipment, materials, and raw materials for non-trade imports; the list and rate of consumer goods subject to additional import tax for non-trade imports from countries outside the socialist system.
Article 2. These lists apply uniformly to production materials, raw materials, materials, and consumer goods of:
- Vietnamese citizens residing abroad in the socialist system sending back to their families;
- Organizations, associations, and state agencies receiving foreign currency from Vietnamese citizens residing abroad to import goods for distribution to their relatives in the country or for sale on the market.
Article 3. Non-trade goods imported from countries outside the socialist system not listed above shall still be subject to the tariff rates in the Tariff Schedule for Non-Trade Imported Goods Exceeding the Tax-Free Standard (attached to the Ordinance dated February 26, 1983).
Article 4. This Decision takes effect from May 27, 1987, as stipulated in Decision No. 178-CT dated May 27, 1987, of the Chairman of the Council of Ministers.
LIST OF GOODS ELIGIBLE FOR TAX REDUCTION ON NON-TRADE IMPORTED GOODS
(Attached to Decision No. 33-CT/VP dated May 29, 1987 of the Ministry of Finance).
|
Serial Number |
Goods Name |
Tax Rate (%) |
Rate of reduction compared to the standard rate (%) |
|
1 |
- Machinery and equipment used in industry, agriculture, fisheries, forestry, transportation, construction, medicine, and scientific technology (including spare parts) |
10% |
50% |
|
- Specifically, machine tools, marine engines 22CV or higher, electric motors, alloy lathe tools, diamond steel drawing dies, ball bearings, resistance wires, automobile spare parts, marine engine spare parts |
10% |
70% |
|
|
2 |
- Small machinery for producing consumer goods (weaving machines, rattan weaving machines), tools, and spare parts |
20% |
40% |
|
3 |
- Measuring instruments (thermometers, hydrometers, ammeters...) |
20% |
40% |
|
4 |
- Telescopes, scientific technical glasses, and replacement parts |
20% |
40% |
|
5 |
- Raw materials and materials for production |
20% |
30% |
|
- Specifically, chemicals for rubber production; paint and pigment production; wood, matches, batteries; glass; electroplating; food, tobacco; wood, matches, batteries; glass; electroplating; food, tobacco; plastics and petroleum plastics |
20% |
40% |
|
|
- Specifically, low-voltage electrical materials, lead, antimony, copper, aluminum, high-resistance wires used in industrial furnaces |
20% |
40% |
|
|
6 |
- Medicinal herbs |
20% |
40% |
LIST OF GOODS SUBJECT TO ADDITIONAL TAX ON NON-TRADE IMPORTED GOODS
(Attached to Decision No. 33-CT/VP dated May 29, 1987 of the Ministry of Finance)
|
Serial Number |
Goods Name |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
Additional tax rate on the tax |
|
I. Common Consumer Goods |
|||
|
1 |
Pharmaceuticals |
20% |
50% |
|
2 |
Textiles |
30% |
10% |
|
3 |
Ready-made garments |
30% |
50% |
|
4 |
Electrical appliances, light bulbs, and electrical tools |
30% |
60% |
|
5 |
Food and beverages (excluding milk); sugar, confectionery, flavorings, stock cubes, cheese, chocolate, cocoa |
30% |
40% |
|
6 |
Sunglasses |
30% |
120% |
|
7 |
Photographic cameras, film projectors, movie cameras, and spare parts |
||
|
8 |
Films, film strips, slide films, photographic paper, photocopier paper, photo developer, film coating |
30% |
60% |
|
9 |
Lighters, flashlight batteries, battery-powered flashlights, flint, flashlight bulbs |
30% |
60% |
|
II. Restricted Consumer Goods |
|||
|
1 |
Radios, record players, tape recorders, phonograph records, blank and recorded tapes, black-and-white television receivers |
40% |
70% |
|
2 |
Camera |
40% |
40% |
|
3 |
Denim pants, NATO shirts, T-shirts |
30% |
160% |
|
4 |
Motorbikes, motorcycles, passenger cars |
40% |
100% |
|
5 |
Color television receivers |
40% |
70% |
|
6 |
Video recorders and complete video recording systems (blank and recorded) |
40% |
70% |
|
7 |
High-end cosmetics |
60% |
30% |
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