Resolution No. 579/2018/UBTVQH14 stipulates environmental protection tax rates applicable to goods such as gasoline, diesel, coal, plastic bags, and certain restricted-use drugs. Specific tax rates are detailed for each item.
적용 범위
Producers, importers, and traders of goods subject to environmental protection tax
핵심 사항
- Gasoline (excluding ethanol) must pay an environmental protection tax of 4,000 VND per liter (Article 1)
- Diesel must pay an environmental protection tax of 2,000 VND per liter (Article 1)
- Brown coal must pay an environmental protection tax of 15,000 VND per ton (Article 1)
- Plastic bags subject to taxation must pay an environmental protection tax of 50,000 VND per kilogram (Article 1)
- Restricted-use herbicides must pay an environmental protection tax of 500 VND per kilogram (Article 1)
🌐 이 문서의 사회적 영향
- Increase in state budget revenue from the application of new tax rates
- Encourage energy conservation and reduce environmental pollution
- Financial burden on businesses producing and trading goods subject to tax
- Consumers may have to pay more when purchasing taxed products
❓ 자주 묻는 질문
What is the environmental protection tax rate for gasoline?
Gasoline (excluding ethanol) must pay an environmental protection tax of 4,000 VND per liter.
Which type of coal has the highest environmental protection tax rate?
Anthracite coal must pay an environmental protection tax of 30,000 VND per ton, which is the highest among all types of coal.
What is the environmental protection tax rate for plastic bags?
Plastic bags subject to taxation must pay an environmental protection tax of 50,000 VND per kilogram.
전문
| THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY -------- |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------- |
|---|---|
| Resolution No.: 579/2018/UBTVQH14 | Hanoi, September 26, 2018 |
RESOLUTION
on Environmental Protection Tax Schedule
THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
On the basis of the Constitution of the Socialist Republic of Vietnam;
Pursuant to the Law on the Organization of the National Assembly No. 57/2014/QH13;
Pursuant to the Law on Environmental Protection Tax No. 57/2010/QH12;
RESOLUTION:
Article 1. Environmental Protection Tax Schedule
1. The rates of environmental protection tax are specified as follows:
|
No. |
Goods |
Unit of Measurement |
Tax Rate (VND/unit of goods) |
|
I |
Gasoline, oil, lubricating oil |
|
|
|
1 |
Gasoline, except ethanol |
Liter |
4.000 |
|
2 |
Aviation fuel |
Liter |
3.000 |
|
3 |
Diesel oil |
Liter |
2.000 |
|
4 |
Kerosene |
Liter |
1.000 |
|
5 |
Fuel oil |
Liter |
2.000 |
|
6 |
Lubricating oil |
Liter |
2.000 |
|
7 |
Grease |
kg |
2.000 |
|
II |
Bituminous coal |
|
|
|
1 |
Brown coal |
tons |
15.000 |
|
2 |
Anthracite |
tons |
30.000 |
|
3 |
Oil shale |
tons |
15.000 |
|
4 |
Other coal |
tons |
15.000 |
|
III |
Hydrochlorofluorocarbon (HCFC) solution, including HCFC solution in mixed solutions containing HCFC |
kg |
5.000 |
|
IV |
Plastic bags subject to taxation |
kg |
50.000 |
|
V |
Herbicides restricted for use |
kg |
500 |
|
VI |
Termite control agents restricted for use |
kg |
1.000 |
|
VII |
Timber preservatives restricted for use |
kg |
1.000 |
|
VIII |
Warehouse disinfectants restricted for use |
kg |
1.000 |
2. The goods listed in Sections VI, VII, and VIII specified in Clause 1 of this Article shall be detailed in the Appendix attached to this Resolution.
Article 2. Effective Date
1. This Resolution takes effect from January 1, 2019
2. The Resolution No. 1269/2011/UBTVQH12 dated July 14, 2011 of the Standing Committee of the National Assembly on the Environmental Protection Tax Schedule, which was amended and supplemented by Resolution No. 888a/2015/UBTVQH13 dated March 10, 2015, shall cease to be effective from the date this Resolution takes effect./.
|
CHAIRMAN OF THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY CHAIRMAN Nguyễn Thị Kim Ngân |
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