This circular of the Ministry of Finance stipulates the application of the rate of value-added tax for optical microscope items. Accordingly, these items fall under Group 9011 and are subject to value-added tax at a rate of 5%.
适用范围
General Department of Customs; Provincial Tax Departments directly under the Central Government
要点
- Optical microscopes belong to Group 9011 → subject to value-added tax with a rate of 5% → Article 2.19 and 2.23, Section II, Part B Circular No. 122/2000/TT-BTC
- Provincial Tax Departments directly under the Central Government and the General Department of Customs must uniformly guide the implementation of this circular → There is no specific provision but it is an obligation of the notified agency
🌐 本文件的社会影响
- Enterprises importing optical microscopes will have to pay value-added tax at a rate of 5% on the value of goods, thereby potentially increasing production and business costs.
- End consumers may be indirectly affected when the selling price of these items is adjusted to cover tax costs.
❓ 常见问题
To which group does the item optical microscope belong?
Optical microscopes belong to Group 9011.
What is the rate of value-added tax applicable to optical microscopes?
The rate of value-added tax applicable to this item is 5%.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 4275 TC/TCT DATED MAY 6, 2002
REGARDING VALUE-ADDED TAX ON OPTICAL MICROSCOPES
Dear: - General Department of Customs,
- Provincial Tax Departments under the Central Government,
The Ministry of Finance has received letter No. 931 TCHQ/KTTT dated March 5, 2002 from the General Department of Customs regarding difficulties in applying the value-added tax rate for optical microscopes; the Ministry of Finance hereby provides its comments as follows:
Pursuant to point 2.19 and 2.23 of Section II Part B and Appendix IV issued together with Circular No. 122/2000/TT-BTC dated December 29, 2000 of the Ministry of Finance guiding the implementation of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value-Added Tax; and Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Tariff List for Export Duties and Import Duties:
Optical microscopes fall under heading 9011 and are subject to value-added tax at a rate of 5% (five percent).
The Ministry of Finance hereby informs the General Department of Customs, Provincial Tax Departments under the Central Government for their knowledge and uniform implementation.
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