This Law amends and supplements certain articles of the Special Consumption Tax Law and the Value Added Tax Law. Specifically, it stipulates tax rates for items such as tobacco, beer, wine, automobiles, gasoline, air conditioners; at the same time, it identifies objects not subject to value added tax and provisions on reduction or exemption of special consumption tax in cases of natural disasters. The Law takes effect from January 1, 2006.
要点
- Special consumption tax payment → calculated based on the specific price prescribed by the Government, including additional income; foreign currency must be converted into Vietnamese Dong according to the published exchange rate.
- Tax rates for goods such as tobacco, beer, wine, automobiles, gasoline, air conditioners are specified in detail in the Special Consumption Tax Tariff (Table 1).
- Not subject to value added tax → includes agricultural products, livestock products that have not been processed, and raw cotton.
- Production units encountering difficulties due to natural disasters may be considered for reduction or exemption of special consumption tax according to the regulations of the Government.
- This Law takes effect from January 1, 2006.
🌐 本文件的社会影响
- Positive impact: Improving fairness in the application of taxes, ensuring revenue for the state.
- Negative impact: The tax burden on citizens and businesses may increase.
❓ 常见问题
What is the tax rate for cigarettes and cigars?
The tax rate for cigarettes is 55% from 2006-2007, increasing to 65% from 2008. The tax rate for cigars is 65%. (Article 7)
What is the tax rate for alcohol with an alcohol content of 40 degrees or higher?
Alcohol with an alcohol content of 40 degrees or higher has a tax rate of 65%. (Article 7)
What is the tax rate for draft beer and fresh beer?
Draft beer and fresh beer have a tax rate of 40% from 2008. Previously, it was 30%. (Article 7)
What is the tax rate for cars with 6 to 15 seats?
Cars with 6 to 15 seats have a tax rate of 30%. (Article 7)
Which objects are not subject to value added tax?
Agricultural products, livestock products, aquatic products, marine products that have not been processed, and raw cotton are not subject to value added tax. (Article 4)
全文
LAW
AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF THE SPECIAL CONSUMPTION TAX LAW AND THE VALUE ADDED TAX LAW
______________________________
Pursuant to the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the National Assembly, tenth session;
This Law amends and supplements certain articles of the Special Consumption Tax Law dated May 20, 1998, which has been amended and supplemented by the Law Amending and Supplementing Certain Articles of the Special Consumption Tax Law dated June 17, 2003, and the Value Added Tax Law dated May 10, 1997, which has been amended and supplemented by the Law Amending and Supplementing Certain Articles of the Value Added Tax Law dated June 17, 2003.
Article 1. Amendments and Supplements to Certain Articles of the Special Consumption Tax Law
1. Clause 6, Article 6 shall be amended and supplemented as follows:
"Article 6. Tax Base
6. For alcohol, beer, casino operations, slot machine games, golf operations, the tax base for special consumption tax shall be specified by the Government.
The tax base for special consumption tax on goods and services stipulated in this Article includes additional income that the business entity enjoys.
In cases where the taxpayer's sales revenue is denominated in foreign currency, it must convert the foreign currency into Vietnamese Dong at the exchange rate published by the State Bank of Vietnam at the time of generating the sales revenue to determine the tax base."
2. Article 7 shall be amended and supplemented as follows:
"Article 7. Tax Rate
The tax rate for special consumption tax on goods and services is prescribed in the following Special Consumption Tax Table:
SPECIAL CONSUMPTION TAX TABLE
| Serial number | Goods and Services |
Tax Rate (%) |
| I |
Goods |
|
| 1. | Cigarettes, cigars | |
| a) Cigars | 65 | |
| b) Cigarettes | ||
| - 2006-2007 | 55 | |
| - From 2008 onwards | 65 | |
| 2. | Alcohol | |
| a) Spirits with alcohol content of 40 degrees or higher | 65 | |
| b) Spirits with alcohol content from 20 degrees to under 40 degrees | 30 | |
| c) Spirits with alcohol content below 20 degrees, fruit spirits, medicinal spirits | 20 | |
| 3. | Beer | |
| a) Bottled Beer, Draft Beer | 75 | |
| b) Draft beer, fresh beer | ||
| - 2006-2007 | 30 | |
| - 2008 | 40 | |
| 4. | Cars | |
| a) Cars with up to 5 seats | 50 | |
| b) Cars with 6 to 15 seats | 30 | |
| c) Cars with seats from 16 to under 24 | 15 | |
| 5. | Gasoline of all types, naphtha (naptha), reformate and other products used to blend gasoline | 10 |
| 6. | Air conditioners with cooling capacity of 90,000 BTU or less |
15 |
| 7. | Playing cards |
40 |
| 8. |
Paper money, paper goods |
70 |
| II | Services | |
| 1. | Operating nightclubs, massage parlors, karaoke |
30 |
| 2. | Casino operations, slot machine games |
25 |
| 3. |
Operating entertainment services with betting |
25 |
| 4. |
Golf operations: selling membership cards, golf playing tickets |
10 |
| 5. |
Lottery operations |
15 |
3. Article 16 is amended and supplemented as follows:
"Article 16. Cases Eligible for Reduced or Exempted Special Consumption Tax
Production units subject to special consumption tax encountering difficulties due to natural disasters, enemy attacks, or unexpected accidents may be eligible for reduced or exempted tax.
The Government shall specify the details of the reduced or exempted tax provisions set forth in this Article."
Article 2. Amendments and Supplements to Certain Articles of the Value Added Tax Law
1. Clause 1, Article 4 shall be amended and supplemented as follows:
"Article 4. Objects Not Subject to Value Added Tax
The following goods and services are not subject to value added tax:
1. Agricultural products, livestock, aquaculture, marine products harvested or caught without further processing or only through simple processing by organizations or individuals who produce or catch them for sale and at the import stage.
2. Point k of Clause 2, Article 8, which was amended to point ℓ of Clause 2, Article 8 according to the Law Amending and Supplementing Certain Articles of the Value Added Tax Law dated June 17, 2003, shall be amended and supplemented as follows:
"Article 8. Tax Rate
...
2. The tax rate of 5% applies to the following goods and services:
...
ℓ) Raw cotton;"
..."
Article 3. This Law shall take effect from January 1, 2006.
Article 4. The Government shall promulgate detailed regulations and provide guidance on the implementation of this Law.
This Law was adopted by the National Assembly of the Socialist Republic of Vietnam, the 11th term, the 8th session, on November 29, 2005./.
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