This Circular guides the implementation of the Government's circular on resolving difficulties for the Artificial Plywood Processing Company, stipulating turnover tax for the production of various types of artificial plywood and handling turnover when engaging in other business activities. The tax rate is 2% from January 1, 1998.
适用范围
Artificial Plywood Processing Company
要点
- The Artificial Plywood Processing Company produces various types of plywood processed from wood chips and wood fibers, not including glued veneer plywood, blockboard, or particleboard.
- Turnover tax for the production of various types of artificial plywood as specified in point 1 above shall be applied at a tax rate of 2% from January 1, 1998.
- Artificial plywood manufacturing facilities must separately account for turnover for each product with different turnover tax rates; if not accounted for separately, they must pay tax at the highest applicable rate.
- When selling finished products made from artificial plywood such as tables, beds, cabinets, etc., the company must pay turnover tax at a rate of 6%.
- This Circular does not apply to other production and business activities of artificial plywood manufacturing facilities.
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on the Artificial Plywood Processing Company, helping to improve its financial situation.
- Negative impact: May cause difficulties in revenue management and tax payment if the separate accounting requirement is not followed.
❓ 常见问题
Can the artificial plywood manufacturing company produce other types of plywood such as glued veneer plywood?
No, this Circular only applies to the production of plywood processed from wood chips and wood fibers.
What is the turnover tax rate for producing artificial plywood?
The turnover tax rate is 2% from January 1, 1998.
If the company does not separately account for revenue, what tax rate must they pay?
If revenue is not separately accounted for, they must pay tax at the highest applicable rate.
When selling finished products made from artificial plywood such as tables, beds, cabinets, etc., what tax rate must the company pay?
The company must pay turnover tax at a rate of 6%.
Does this Circular apply to other production and business activities of artificial plywood manufacturing facilities?
No, this Circular only applies to the production of artificial plywood from wood chips and wood fibers.
全文
CIRCULAR
Guidelines for implementing the Government's circular regarding the resolution of difficulties for the Artificial Board Processing Company
Implementing the Government's decision as stipulated in Circular No. 6674/KHTH dated December 27, 1997, concerning the resolution of difficulties for the Artificial Board Processing Company.
I. SCOPE AND APPLICABLE SUBJECTS:
1. The artificial board products implemented according to Point 4 of Circular No. 6674/KTTH dated December 27, 1997 of the Government are types of boards processed from wood chips, fiberboards. Among them:
a. Wood chip board is a type of board produced from materials containing cellulose such as wood, bamboo, reed, straw, rush, sugarcane bagasse... These materials are chopped into small pieces, ground into wood chips. Then mixed with adhesive and pressed into boards.
b. Fiberboard is a type of board produced from wood fibers, palm fibers, coconut fibers... which are separated into fragments, ground into fine fibers, then mixed with adhesive and pressed into boards.
2. This Circular does not apply to the production activities of artificial boards such as veneer plywood, blockboard, particleboard.
3. Business income tax on the production of artificial boards specified in Point 1 above shall be subject to a business income tax rate of 2% starting 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 revenue accounting cannot be done, they must pay business income tax at the highest applicable rate.
5. In the case where the company processes artificial boards through a closed-loop production 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).
关系图
点击文件即可打开。红色边框＝改变效力的关系。