This circular provides supplementary guidance on the turnover tax rate for chemical production activities and modifies the tax rates applicable to specific products such as student writing ink, fertilizers, pesticides, and basic chemicals.
适用范围
Chemical manufacturing industry
要点
- Chemical products are subject to a 6% turnover tax (new Point 7).
- Student writing ink is only subject to a 1% turnover tax.
- Fertilizers and pesticides are subject to a 1% turnover tax.
- Basic chemicals with specific lists also face a 1% turnover tax.
🌐 本文件的社会影响
- Chemical manufacturing enterprises must comply with the new tax rates for specific products.
- The student writing ink, fertilizer, and pesticide production industries benefit from lower tax rates compared to before.
❓ 常见问题
What is the new turnover tax rate for basic chemicals?
Basic chemicals are subject to a 1% turnover tax according to the specified list.
What is the turnover tax rate for student writing ink products?
Student writing ink is only subject to a 1% turnover tax.
全文
| OFFICE OF THE NATIONAL ASSEMBLY |
CIRCULAR
ISSUED BY THE MINISTRY OF FINANCE DECREE NO. 49-TC/TCT ON SEPTEMBER 30, 1992
GUIDING ADDITIONAL PROVISIONS TO CIRCULAR NO. 59-TC/TCT/CS
DATED OCTOBER 2, 1991 ISSUED BY THE MINISTRY OF FINANCE
Pursuant to the revenue tax schedule issued together with Resolution No. 472-NQ/HĐNN8 dated September 10, 1991 of the State Council, the Ministry of Finance provides additional guidance on revenue tax for chemical production activities as follows:
Replace point 7 under Section I: "industry" in the detailed revenue tax schedule issued together with Circular No. 59-TC/TCT/CS dated November 2, 1991 of the Ministry of Finance with the new point 7 below:
"7. Chemical products 6%
Specifically:
- Student ink 1%
- Fertilizers and pesticides 1%
- Basic chemicals (list of basic chemical types attached to Decision No. 204-CNNg-KHKT dated May 25, 1991 of the Heavy Industry Ministry) 1%
This Circular takes effect from October 1, 1992. During implementation, any difficulties should be promptly reported to the Ministry of Finance for consideration and resolution.
关系图
点击文件即可打开。红色边框＝改变效力的关系。