Resolution No. 47/1998/NQ-UBTVQH10 amends and supplements the business tax rate for certain industries in the Business Tax Table. The adjusted industries include metallurgy, machinery, electronics, food grains, foodstuffs, textile yarns, construction, and passenger transport. The tax rate ranges from 0% to 10%, effective from April 1, 1998.
Đối tượng áp dụng
Enterprises operating in the industries subject to the amended business tax rate.
Các điểm cốt lõi
- Metallurgical processing and coke production: from 2% to 4%
- Manufacturing and assembly of mechanical products: from 2% to 1% for machinery, equipment, transportation vehicles, and spare parts; from 2% to 4% for washing machines, air conditioners, refrigerators, vacuum cleaners, dehumidifiers, water heaters, gas stoves, and cars with up to 24 seats
- Manufacturing and assembly of electronic products: from 4% remains unchanged
- Milling, grinding, and processing of food grains: from 2% to 4% for instant noodles
- Production and processing of food products: from 4% to 8% for soft drinks and beverages; 0.5% for salt; 2% for ice used in fishing; 4% for raw sugar, honey sugar, and refined sugar produced from raw sugar and honey sugar; 4% for various types of soup powder, condiments, vegetable oils, tea, and milk products
- Yarn, weaving, cotton: from 2% to 4% for wool yarn
- Construction activities; surveying, design, and other construction-related activities: from 4% to 6% for construction activities not including materials and raw materials in the contract
- Passenger and baggage transportation; air cargo transportation (including passengers, baggage, and goods): from 4% remains unchanged; 0% for intra-city and intra-town passenger transportation by bus
- Electronic game business: supplementing a tax rate of 10%
🌐 Tác động xã hội từ văn bản này
- Positive impact: Enterprises in the industries subject to the amended tax rates will reduce financial burdens and increase profits.
- Negative impact: Consumers may have to pay higher prices for some products and services due to increased tax rates.
❓ Câu hỏi thường gặp
What is the new tax rate for machinery and equipment?
The new tax rate for machinery and equipment is 1%.
What is the tax rate for ice used in fishing?
The tax rate for ice used in fishing is 2%.
What is the new tax rate for wool yarn?
The new tax rate for wool yarn is 4%.
What is the tax rate for intra-city and intra-town passenger transportation by bus?
The tax rate for intra-city and intra-town passenger transportation by bus is 0%.
What is the tax rate for electronic game business?
The new tax rate for electronic game business is 10%.
Toàn văn
RESOLUTION
Regarding the amendment and supplementation of the turnover tax rate for certain industries in the Turnover Tax Table
On the Turnover Tax Table for certain industries
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
SOCIALIST REPUBLIC OF VIET NAM
WHEREAS Article 91 of the Constitution of the Socialist Republic of Vietnam in 1992;
Pursuant to Article 6 of the Law on the Organization of the National Assembly;
Pursuant to Article 9 of the Turnover Tax Law;
Based on the proposal of the Government.
RESOLUTION:
I. Amend and supplement the turnover tax rates for certain industries in the Turnover Tax Table issued together with the Turnover Tax Law dated June 30, 1990, and subsequent Laws amending and supplementing certain provisions of the Turnover Tax Law as follows:
1. Amend Point 4 "Metallurgy, Rolling, Drawing of Metals and Coke Production" Section I - Manufacturing Industry:
"4. Metallurgy, Rolling, Drawing of Metals and Coke Production 2%"
2. Amend and supplement Point 5 "Manufacturing and Assembling of Mechanical Products" Section I - Manufacturing Industry:
"5. Production and assembly of mechanical products: 2%
Specifically:
Machinery, equipment, tools, transportation vehicles and spare parts thereof 1%
Washing machines, air conditioners, refrigerators, vacuum cleaners, dehumidifiers, water heaters, gas stoves, cars up to 24 seats 4%"
3. Amend Point 6 "Manufacturing and Assembling of Electronic Products" Section I - Manufacturing Industry:
"6. Manufacturing and Assembling of Electronic Products 4%"
4. Amend Point 12 "Grinding, Milling, Processing of Grains" Section I - Manufacturing Industry:
"12. Grinding, Milling, Processing of Grains 2%"
Instant noodles specifically 4%"
5. Amend and supplement Point 13 "Processing of Food Products" Section I - Manufacturing Industry:
"13. Processing of Food Products (including tobacco leaves, spun tobacco, chewing tobacco, alcohol, coffee, monosodium glutamate, sugar, candies ...)
Specifically:
Salt 0.5%
- Ice used for fishing 2%
Raw sugar, honey sugar, and refined sugar produced from raw sugar and honey sugar 4%"
Seasonings, various sauces, vegetable oils, tea, milk products 4%
Soft drinks, beverages 8%"
6. Amend Subpoint a of Point 15 "Yarn, Textiles, Cotton" Section I - Manufacturing Industry:
"a) Various types of yarn (including carpet wool yarn, rattan yarn, silk, rush yarn, synthetic yarn), thread 2%"
Wool yarn specifically 4%"
7. Amend and supplement Point 1 "Construction Activities; Surveying, Designing, and Other Construction Activities" Section II - Construction Industry:
"1. Construction Activities; Surveying, Designing, and
Other Construction Activities 4%"
Construction activities not including materials and raw materials specifically 6%"
8. Amend Point 2 "Passenger and Cargo Transportation; Air Transportation (including passengers, cargo)" Section III - Transportation Industry:
"2. Passenger and Cargo Transportation; Air Transportation
(including passengers, cargo) 4%"
Except for intra-city bus passenger transportation 0%"
9. Supplement Subpoint k to Point 16 "Special Services" Section VI - Service Industry:
"k) Operation of electronic game businesses 10%"
II - This Resolution shall take effect from April 1, 1998.
The Government shall amend and supplement the detailed implementing regulations already promulgated under the Turnover Tax Law to be consistent with this Resolution./.
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