Circular guiding the application of the special consumption tax rate for cigarettes with filters produced from imported and domestic materials.
适用范围
Provincial Tax Departments under the Central Government
要点
- Cigarettes with filters primarily made from imported raw materials shall apply a tax rate of 65%
- Cigarettes with filters using less than 51% tobacco filament imported material relative to the total weight used for production shall apply a tax rate of 45%
- Imported tobacco filament raw materials accounting for 51% or more of the total weight of filament raw materials used in production shall be subject to a tax rate of 65%
- Cigarettes with filters using less than 51% imported tobacco filament material shall apply a tax rate of 45%
- Units and localities should report any difficulties encountered during implementation for the Ministry of Finance to study and resolve
🌐 本文件的社会影响
- Higher tax rates on products using more imported raw materials will limit consumption and encourage domestic production
- Enterprises producing tobacco from domestically sourced raw materials have a competitive advantage due to lower tax rates
❓ 常见问题
What is the applicable tax rate for cigarettes with filters that use less than 51% imported material?
Apply a tax rate of 45%
Imported tobacco filament raw materials accounting for 51% or more of the total weight used in production shall apply what tax rate?
Apply a tax rate of 65%
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 3906 TC/TCT DATED APRIL 5, 2005
REGARDING SPECIAL CONSUMPTION TAX RATES
TO: Provincial and Central City Tax Departments
The Ministry of Finance has received Letter No. 309/TLVN-CV-TCKT dated November 17, 2004 from the Vietnam Tobacco Corporation requesting guidance on special consumption tax rates (SCTR) for cigarettes with filters produced using tobacco strands manufactured by domestic processing plants. Regarding this matter, The Ministry of Finance has the following opinion: According to Article II, Part B of Circular No. 119/2003/TT-BTC dated December 12, 2003 issued by the Ministry of Finance guiding the implementation of Decree No. 149/2003/NĐ-CP dated December 4, 2003 of the Government detailing the implementation of the Law on SCTR and the Law Amending and Supplementing Certain Provisions of the Law on SCTR:
Cigarettes with filters primarily produced using imported raw materials are subject to a tax rate of 65%.
Cigarettes with filters primarily produced using domestically manufactured raw materials are subject to a tax rate of 45%.
Cigarettes with filters primarily produced using imported raw materials and falling under the 65% tax rate category are those cigarettes that use an amount of imported tobacco strands accounting for at least 51% of the total weight of tobacco strands used in production.
According to the above provisions, if cigarette products with filters primarily produced using imported tobacco strands apply a SCTR of 65%.
Cigarettes with filters primarily produced using tobacco strands manufactured by Vietnamese enterprises or utilizing less than 51% of imported tobacco strands compared to the total weight of tobacco strands used in production shall be subject to a SCTR of 45%. During
implementation, if there are any difficulties, please report them to the Ministry of Finance for study and resolution. suspendthe implementation thereof; in case of difficulties, localities and units are requested to report to the Ministry of Finance for study and resolution.
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