This Circular guides the implementation of the Government's circular on resolving difficulties for the Artificial Plywood Processing Company, stipulates turnover tax and revenue accounting methods for artificial plywood products.
适用范围
Artificial Plywood Processing Company
要点
- The Artificial Plywood Processing Company operates according to regulations on the production of particleboard and fiberboard, not applicable to other types of plywood such as veneer and blockboard.
- Turnover tax on the production of artificial plywood is 2% from January 1, 1998 (applying the same tax rate as for paper and paper products).
- Artificial plywood manufacturing facilities must separately account for revenue for each product type with different tax rates; if separate accounting is not possible, turnover tax shall be paid at the highest tax rate.
- When selling products made from artificial plywood such as tables, beds, cabinets, etc., the company must pay turnover tax at a rate of 6%.
🌐 本文件的社会影响
- Positive impact: Helps the artificial plywood processing company reduce financial difficulties through the application of lower tax rates compared to other types of plywood.
- Negative impact: May cause unfairness between artificial plywood manufacturing enterprises and other plywood manufacturing enterprises if separate revenue accounting is not conducted.
❓ 常见问题
What is the turnover tax rate for the production of artificial plywood?
The turnover tax rate for the production of artificial plywood is 2% from January 1, 1998.
Can the artificial plywood processing company produce other types of plywood such as veneer and blockboard?
No, this Circular only applies to the production of particleboard and fiberboard from cellulose materials, not applicable to other types of plywood such as veneer and blockboard.
If the company does not separately account for revenue, what is the highest tax rate that must be paid?
If the company cannot separately account for revenue for each product type with different tax rates, it must pay turnover tax at the highest tax rate.
When selling products made from artificial plywood such as tables, beds, cabinets, etc., what turnover tax rate must the company pay?
When selling products made from artificial plywood such as tables, beds, cabinets, etc., the company must pay turnover tax at a rate of 6%.
In which document is the turnover tax rate for the production of artificial plywood specified?
The turnover tax rate for the production of artificial plywood is applied according to Clause 11, Part I of the Turnover Tax Table issued together with Decree No. 96/CP dated December 27, 1995 of the Government.
全文
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 46/1998/TT-BTC ON APRIL 9, 1998 GUIDING THE IMPLEMENTATION OF THE GOVERNMENT'S OFFICIAL LETTER REGARDING THE RESOLUTION OF DIFFICULTIES FOR THE MANUFACTURED PARTICLEBOARD COMPANY
Implementing the Government's Decision at Official Letter No. 6674/KHTH dated December 27, 1997 on resolving difficulties for the Manufactured Particleboard Company.
I. SCOPE AND APPLICABLE SUBJECTS:
1. The manufactured particleboard products implemented according to Point 4 of Official Letter No. 6674/KTTH dated December 27, 1997 of the Government are types of board produced from wood chips and wood fibers. Specifically:
a. Wood chip board is a type of board produced from materials containing cellulose such as wood, bamboo, reed, straw, rush, sugar cane residue... These materials are chopped into small pieces, ground into wood chips. Then mixed with glue and pressed into boards.
b. Fiber board is a type of board produced from wood fibers, coconut fibers, palm fibers... separated into fragments, ground into fine fibers, then mixed with glue and pressed into boards.
2. This Circular does not apply to the production activities of artificial boards such as veneer plywood, blockboard, and coreboard.
3. Business income tax on the production of artificial boards as specified in point 1 above shall be subject to a business income tax rate of 2% from January 1, 1998 (applying the same tax rate as for paper and paper products under Clause 11, Section I of the Business Income Tax Rate Table issued together with Decree No. 96/CP dated December 27, 1995 of the Government detailing the implementation of the Law on Business Income Tax and the Law Amending and Supplementing Certain Provisions of the Law on Business Income Tax).
4. Artificial board manufacturing facilities that engage in other production and business activities must separately account for revenue for each product with different business income tax rates. In cases where separate accounting of revenue is not possible, they must pay business income tax at the highest applicable rate.
5. In the case where a company produces and processes artificial boards through a closed-loop process: producing artificial boards, then using these boards to produce finished products such as tables, beds, cabinets... and other products made from artificial boards, when selling these products, they must pay business income tax at a rate of 6% (Point 10, Section I of the Business Income Tax Rate Table issued together with Decree No. 96/CP dated December 27, 1995 of the Government).
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Vu Mong Giao (Signed) |
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