This Circular guides the application of business income tax and special consumption tax for specific industries. Notably, it provides detailed regulations on tax rates for each type of goods and services, and determines the method of calculating business income tax based on the difference between selling price and purchase price.
适用范围
Production and business establishments in the listed industries are subject to this regulation.
要点
- Manufacturing industry: applies tax rates from 1% to 8%, depending on the type of goods and services.
- Trade industry: applies tax rates from 1% to 22%, based on specific items.
- Method of calculating business income tax: based on the difference between selling price and purchase price, with specific conditions.
- Special consumption tax: applied to alcohol and tobacco products, with tax rates ranging from 20% to 50%, depending on the product type.
- Business establishments are permitted to calculate business income tax based on the difference between selling price and purchase price when meeting certain conditions.
🌐 本文件的社会影响
- Ensuring fairness in taxation among different industries.
- Reducing the burden on some businesses such as printing and publishing textbooks.
- May increase production and sales costs for some enterprises.
- Supporting the development of new industries, reducing special consumption tax during the initial phase.
❓ 常见问题
What is the tax rate applicable to printing and publishing textbooks?
0%
How should business income tax be paid if sales revenue is in foreign currency?
If sales revenue is in foreign currency that has been converted to Vietnamese Dong for tax payment, then selling this foreign currency to the Bank to obtain Vietnamese Dong does not require business income tax.
Can the method of calculating business income tax based on the difference between selling price and purchase price be applied?
Yes, but only when the establishment maintains accounting books and invoices in accordance with regulations and is recognized by the tax authority.
What is the tax rate applicable to wholesale trade?
2%
What is the business income tax payable for producing livestock and poultry breeding stock?
1%
全文
CIRCULAR
OF THE MINISTRY OF FINANCE
Guidelines for implementing the Decision of the National Assembly and the Decree
of the Government on amending and supplementing Business Income Tax and
Special consumption tax
Pursuant to Decision No. 472/NQ-NA dated September 10, 1991 of the State Council on amending and supplementing tax rates for certain industries and goods in the Business Income Tax Law, Special Consumption Tax Law, and Decree No. 325/CP dated October 19, 1991 of the Council of Ministers detailing the implementation of the aforementioned Decision, the Ministry of Finance provides guidelines for implementation and further details as follows:
A - ON BUSINESS INCOME TAX
I - Based on the Business Income Tax schedule issued together with the Business Income Tax Law dated June 30, 1990, which has been amended and supplemented by the State Council at its meeting on September 10, 1991, and based on Article 1 of Decree No. 325/CP dated October 19, 1991 of the Council of Ministers, the Ministry of Finance systematizes and provides detailed guidance on the Business Income Tax schedule attached to this Circular, replacing the "Business Income Tax Schedule" attached to Circular No. 45/TC-TCT dated October 4, 1990 of the Ministry of Finance.
II - Detailed guidance on the application of new tax rates added and amended as follows:
SECTION 1. PRODUCTION INDUSTRY
1. Production facilities producing Clancek (clinker) sold to other production facilities shall be subject to a 5% business income tax on the revenue from selling Clancek; if not sold to other production facilities but instead used in the production of cement, only the business income tax on the revenue from selling cement shall be levied.
2. Production facilities producing ice sold to fishing enterprises under economic contracts for cooling purposes in processing facilities or on fishing vessels shall be subject to a 2% business income tax. If it is not possible to clearly account for the portion of ice sold to fishing enterprises, a 6% business income tax shall be paid on the total revenue from selling ice.
3. Printing and publishing books and newspapers of various types:
AApply a 0% tax rate for printing and publishing: political books, textbooks, scientific and technical books, children's books (printed in Vietnamese or foreign languages), specialized magazines, portraits of leaders, People's Army Newspaper, People's Armed Forces Newspaper, Youth Newspaper, Children's Newspaper; books and newspapers printed in ethnic minority languages.
AApply a 1% tax rate for printing and publishing other types of books and newspapers, including recording music tapes, video tapes, record albums about political songs, traditional folk songs, first-run film production, film coating.
AApply a 4% tax rate for printing and publishing: cultural products (such as calendars, postcards, greeting cards...); various labels, other printing (such as forms, invoices, certificates, lottery tickets...); other activities in the printing and publishing industry (trimming paper, making zinc plates, repairing zinc plates...);
4. Processing activities for all items listed in Section I - Production Industry shall apply a 6% tax rate on the total processing fee paid by customers, including labor costs, fuel and power expenses, depreciation, other expenses, and material costs (if any).
5. Production of livestock breeding stock (cattle, buffalo, pigs, goats, sheep...) and poultry breeding stock (chickens, ducks, geese, swans...) shall apply a 1% tax rate on the revenue from selling breeding stock.
6. AApply a 1% tax rate for producing various types of production tools made from raw materials such as iron, wood, plastic, rubber... serving national economic sectors, such as hand tools, agricultural tools, fishing tools, salt-making tools, forest tools, spare parts for production tools.
7. Production facilities engaged in buying and selling fixed assets shall apply the tax rate applicable to the trading sector.
PART II. TRANSPORT SECTOR
Aapply a tax rate of 1% for passenger transport within cities and towns
PART III. TRADE SECTOR
1. Aapply a tax rate of 1% on essential goods produced domestically or imported as follows:
Selling various types of grains, fruits, fresh food (excluding canned goods)
Selling medicines for humans, livestock, poultry, including both modern drugs and traditional medicine.
Selling various types of fuel, combustibles (excluding gasoline)
Selling raw materials, materials, technical supplies, fertilizers, pesticides, waste products
Selling machinery, equipment, spare parts, transportation vehicles (excluding tourist cars with up to 15 seats, motorcycles, bicycles), laboratory tools, medical and educational tools (teaching aids and learning tools); children's toys, seedlings, breeding stock, seeds
2. Aapply a tax rate of 22% on other domestically produced goods (except those listed in point 1 above)
3. Aapply a tax rate of 4% on imported consumer goods (except those specifically listed in point 1 above)
Specifically:
Selling alcohol and beer: 10%
Selling cosmetics, video tapes, gasoline: 8%
Selling tourist cars with up to 15 seats, televisions, motorbikes, canned goods, soft drinks: 6%
4. Aapply a business income tax rate of 2% and a profit tax rate of 3% on itinerant trading (public is 5%) calculated based on the market value of each consignment at the place of departure. In cases where taxes are not declared and paid at the place of departure, the tax base will be the price at the destination or the place of discovery, or the place of sale
5. Sales agency activities, consignment sales, entrusted purchases and sales, if meeting the conditions as guided in point B-I-4 of Circular No. 45/TC-TCT dated October 4, 1990 issued by the Ministry of Finance, shall apply a tax rate of 12% calculated based on the commission received. If these conditions are not met, the applicable tax rate will be determined according to the industry, calculated based on sales revenue
6. Trading enterprises are permitted to apply one of two methods for calculating business income tax: one is to calculate business income tax based on sales revenue; the other is to calculate business income tax based on the difference between selling price and purchase price
Retail establishments (excluding itinerant trading) that maintain accounting books and invoices in accordance with regulations, recognized by tax authorities, may calculate business income tax based on the difference between selling price and purchase price
6.1. Tax rates for each group of goods as follows:
- Salt trading: 4%
Publishing books and newspapers: 4%
Agricultural product, seafood, fruit, fresh food trading: 10%
Alcohol, beer, electronic goods, refrigerators, motorbikes, tourist cars with up to 15 seats, cosmetics, gasoline trading: 16%
Gold, silver, precious stone trading: 15%
Other goods trading: 14%
6.2. Conditions for implementing calculation of business income tax based on the difference between selling price and purchase price:
a) The entity must comply with the Accounting and Statistics Law promulgated by the State Council under Decree No. 06/LCT-HĐNN dated May 10, 1988, and the guidelines issued by the Council of Ministers, the Ministry of Finance, and the General Statistics Office for its implementation
b) Comply with the invoice and document system as stipulated in Decision No. 54/TC-TCT dated February 20, 1991 issued by the Ministry of Finance. Purchases must have invoices, and sales must issue invoices: all purchase invoices and sales invoices must be uniform invoices issued by the Ministry of Finance or recognized by the Ministry of Finance
c) Register with the tax authority to implement payment of business income tax based on the difference between selling price and purchase price (according to the form attached to this Circular)
d) Recognized by the Tax Bureau or the directly managing Tax Branch for each trading entity to apply the method of calculating business income tax based on the difference between selling price and purchase price
Once approved by the tax authority to apply the method of calculating business income tax based on the difference between selling price and purchase price, the trading entity is responsible for complying with the provisions, and any violation will be handled according to current regulations
6.3. Determining the difference between selling price and purchase price
a) Formula for determining the difference:
|
Interest rate differential |
= |
Total actual selling price during the accounting period |
- |
Total actual purchase price during the accounting period |
Purchase price = the actual payment price to the seller recorded on the seller's invoice or the invoice and dispatch note (excluding transportation, loading and unloading, packaging costs, etc.)
- Selling price = the actual selling price recorded on the sales invoice of the entity
Difference between selling price and purchase price: includes
Circulation costs: transportation, loading and unloading, etc., in the trading process
Management costs, wages, depreciation, other expenses
Accumulated gains in the trading process
b) Determining the difference through accounting records:
Accounting scheme: For trading activities, account 40 reflects the total cost of goods and materials identified as sold; the total sales revenue, costs, and other income, serving as the basis for determining the trading entity's operating results during the accounting period. The difference between selling price and purchase price is reflected in accounting as the difference between the debit side of account 40 (corresponding to the credit side of accounts 50, 51, 61) and the credit side of account 40 (corresponding to the debit side of accounts 20: purchases (in case of three-party transactions), account 23: inventory, account 25: consigned goods (sent to buyers))
To monitor specific activities, account 40 is divided into five sub-accounts:
Sub-account 401: main production and trading activities
Sub-account 402: secondary production and trading activities
Sub-account 403: joint venture and associated activities
Sub-account 404: financial transactions
Sub-account 405: other activities
Determining the difference is illustrated in the following diagram:
|
Account 23 |
Account 40 |
Account 50 |
||||||||||||||||||
|
90 |
|
90 |
50 |
50 |
|
|||||||||||||||
|
Account 25 |
|
Account 51 |
||||||||||||||||||
|
30 |
30 |
20 |
20 |
100 |
100 |
|
||||||||||||||
|
Account 20 |
|
|
Account 61 |
|
||||||||||||||||
|
10 |
|
|
10 |
10 |
10 |
|
|
|||||||||||||
According to the diagram above, the actual difference is calculated as follows to determine the tax payable by the entity:
1. Sales revenue (50 + 100 + 10) = 160 million VND
2. Purchase value of sold goods (90 + 20 + 10) = 120 million VND
3. Difference (1 - 2) = 40 million VND
4. Tax payable = (14% x 40 million VND) = 5.6 million VND
Accounting books and verification through accounting records
Depending on the nature of business operations, each unit may apply different accounting forms such as journals, ledgers, bookkeeping vouchers, or journal vouchers. Therefore, when verifying the actual selling price and purchasing price, it is necessary to examine the detailed accounts tracking the occurrences of account 40: consumption and results, and first and foremost, verify the determination of the purchase value of goods sold.
The value of materials and goods recorded on accounting accounts reflects their actual value. In practice, materials and goods of a unit are sourced from various origins, multiple times, and at different actual purchasing prices. Thus, depending on the characteristics of each production and business activity and the requirements for management level, business units may use methods to determine the purchase value of goods sold, such as weighted average cost, FIFO (first-in, first-out), or using the previous period's average cost. However, in reality, many business units often use the book value.
The book value of materials and goods is a uniformly defined price within the unit, used consistently over a long period, at least one accounting period or one year. The book value can be planned prices or wholesale material prices set by the State. Materials and goods entering and exiting in detailed accounting (on vouchers, detailed ledgers, lists of entries and exits) are all valued at the book value, and accounting adjusts the value of materials and goods according to the actual value as follows:
|
The actual value of materials and goods issued from the warehouse |
= |
The book value of materials and goods issued |
x |
The ratio between the actual value and the book value |
|
|
|
The actual value of materials and goods at the beginning of the period |
+ |
The actual value of materials and goods received into the warehouse during the period |
|
The ratio between the actual value and the book value |
= |
|
|
|
|
|
|
The book value of materials and goods in stock at the beginning of the period |
+ |
The book value of materials and goods received into the warehouse during the period |
The coefficient for materials and goods can be calculated for each group of items or each type of materials and goods
For units applying the journal voucher form, the accounting of goods, consumption, and transactions with buyers in commercial activities is reflected in the following lists and detailed ledgers:
List No. 8: Summary of Receipts, Issues, and Balances of Goods Inventory
List No. 9: Calculation of Actual Value of Goods
Ledger No. 10: Goods Sent for Sale (Account 25)
Ledger No. 11: Settlement with Buyers (Account 61)
Detailed Ledger No. 3: Consumption and Results
Detailed Ledger No. 4: Settlement with Buyers
Determining the actual tax payable must be based on the accounting books as mentioned above.
6.4. Monthly Advance Payment of Business Income Tax:
Determine the difference ratio between selling price and purchasing price as the basis for calculating advance payment of business income tax:
Based on the actual difference of the last three months or the previous year, determine the difference ratio between selling price and purchasing price compared to actual revenue to serve as the basis for calculating advance payment tax for the tax payment period. At the end of the quarter or year, when settling the business results, the actual difference must be accurately determined to settle the business income tax payable. Example: Sales revenue of the previous period was 160 million.
The purchase value of the goods sold was 120 million
|
The difference ratio between selling price and purchasing price |
= |
160-120 100 |
x |
100% |
= |
25% |
If the structure of groups or items changes, adjust this ratio accordingly
Calculate the advance payment of business income tax for the tax payment period.
Based on sales revenue in the tax payment period, the tax calculation formula above, and the tax rate of each group of items, calculate the advance payment tax according to the following formula
|
Advance payment tax |
= |
Revenue |
x |
The difference ratio of the previous period |
x |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
Example: Sales revenue in the month for the above batch of goods is 60 million, tax rate 14%.
Advance payment tax = 60 million x 25% x 14% = 2.1 million
6.5. Final Settlement of Tax Payable Quarterly and Annually:
a) Based on the quarterly settlement of the unit to determine the tax payable (as guided in point 6.3)
b) Calculate additional tax payable or refundable tax
|
Additional tax payable or refundable tax |
= |
Total tax payable calculated according to final settlement |
- |
Total advance tax paid |
PART IV: SERVICE SECTOR
1. For businesses permitted to trade foreign currencies, apply a tax rate of 0.5% (five thousandths) on revenue from selling foreign currencies. In cases where production and business establishments sell goods with revenue in foreign currency that has been converted into Vietnamese dong for turnover tax according to regulations, when they sell this foreign currency to banks to obtain Vietnamese dong, it shall not be considered trading in foreign currency and thus shall not be subject to turnover tax.
2. AApply a tax rate of 1% on the revenue of public service activities such as: water supply, urban lighting, park operation, bicycle, car, motorcycle parking, etc... creation and construction of monuments in public areas, parks, restoration of cultural and artistic works, funded by state budget capital.
3. AApply a tax rate of 15% on revenue from intermediary activities (intermediary services for import and export, buying and selling assets, basic construction, cargo transportation, passenger transportation, intermediary shipping, intermediary investment, borrowing funds, etc.)
III. Additional guidance on some points regarding turnover tax:
1. Basic construction projects funded by state budget capital, due to delayed disbursement of funds, temporarily determine taxable revenue as revenue already received in cash.
2. Leasing of assets shall pay turnover tax based on rental income at the tax rate applicable to the specific service industry as listed in the tax schedule.
The lessee engaged in business must pay tax according to the business activity.
3. Sale of houses shall pay turnover tax at 2% on revenue from house sales; if the houses are self-built for sale, then turnover tax shall be paid at the construction industry rate of 3% on revenue from house sales.
4. The seller (including exports) who has paid turnover tax on sales revenue, if paid by the buyer in the form of materials or goods, still must pay turnover tax on the revenue from selling these materials or goods.
5. According to Point 3, Article 18 of the Law on Turnover Tax, temporarily exempted from turnover tax:
Maintenance and repair of roads, bridges, dykes, dams using state budget capital;
Geological exploration;
Publication of certain types of books and newspapers where printing and publishing stages have been exempted from turnover tax (0%);
6. Taxation of enterprises with foreign investment and foreign parties cooperating under contracts, pursuant to the Law on Foreign Investment in Vietnam, shall be implemented according to Circular No. 55/TC-TCT dated October 1, 1991 issued by the Ministry of Finance.
B. REGARDING SPECIAL CONSUMPTION TAX
1. Details on the application of tax rates
a) Cigarettes: The main raw material for determining the tax rate is tobacco thread. Filtered cigarettes produced mainly from domestically manufactured tobacco threads are subject to taxation.
b) Various types of alcohol, including white spirits, colored spirits, fruit wines, food-grade ethanol used to make drinking alcohol
Alcohol over 40%° - 50%
Alcohol between 30% and 40%° to 40° - 40%
Alcohol below 30%°including all types of fruit wine; medicinal alcohol for drinking, approved by health authorities; various types of alcohol made from sugar syrup: 20%
The tax value for various types of alcohol shall be calculated strictly in accordance with the provisions of the Special Consumption Tax Law and Clause 5 of Decree No. 352/HĐBT, which is the price at which the production unit sells (excluding bottle caps, bottle stoppers, packaging, and labels).
2. The tax rates for alcohol and tobacco listed in Circular No. 43/TC-TCT-CS dated August 13, 1991 issued by the Ministry of Finance, are valid from July 1, 1991 to September 30, 1991. During this period, production units that have paid special consumption tax according to the above rates will not need to recalculate their taxes at year-end.
From October 1, 1991, the tax rates specified in Decision No. 472/NQ-HĐNN8 dated September 10, 1991 of the State Council and guided in this Circular shall be applied.
3. Based on Article 2 of Decree No. 325/HĐBT dated October 19, 1991 of the Council of Ministers detailing the implementation of Decision No. 472/NQ-HĐNN8 dated September 10, 1991 of the State Council, the Ministry of Finance provides additional guidance on reducing and exempting special consumption tax as follows:
New production facilities or new production lines put into operation during the trial production phase, if they incur losses after paying the full special consumption tax, may be eligible for a reduction in special consumption tax by the Minister of Finance for each specific case, based on the declaration forms submitted by the facility and the recommendation of the provincial or city tax bureau.
The maximum duration for considering a tax reduction does not exceed one year.
The amount of reduced special consumption tax shall be equivalent to the loss incurred, but shall not exceed 50% of the special consumption tax payable.
C. ENFORCEABILITY
1. This Circular takes effect from October 1, 1991.
Any previous guidance from the Ministry of Finance on turnover tax and special consumption tax that contradicts this Circular shall be abolished.
2. During the implementation process, if there are difficulties or obstacles, please report them to the Ministry of Finance for further guidance and supplementation.
DETAIL TAX TABLE ON TURNOVER TAX
(Attached to Circular No. 59/TC-TCT-CS of the Ministry of Finance dated November 2, 1991 guiding the implementation of the State Council's decision and
the Government Council's decree on amending and supplementing tax rates for some industries and
products in the Laws on Turnover Tax and Special Consumption Tax)
I. Manufacturing Industry
|
Business sectors and activities |
Tax Rate (%) |
|
|
|
2. Mining including underground or open-pit mining of various types of ores, soil, sand, stone, gravel; production of mud coal, fine coal, crushing minerals |
8 |
|
3. Oil drilling, gas extraction, gold, gemstone mining Special: Underground coal mining |
2 1 |
|
Specifically, underground gold mining 4. Metal Smelting: |
8 5 |
|
a) Smelting, rolling, drawing, casting of black metals including steel sheets, cables, coke production. b) Smelting, rolling, drawing, casting of colored metals including copper, aluminum, electrical wires, etc. c) Smelting, rolling, drawing of precious metals (gold, silver) 5. Mechanical Production and Assembly: |
2 4 8 |
|
a) Machinery, equipment, manufacturing transport vehicles (except bicycles, motorcycles), producing various tools serving industries, hand tools, molds, nails, screws, meters, circuit breakers, spare parts (except bicycle, motorcycle spare parts), components of production tools. b) Consumer mechanical products including locks, handles, sewing machines, bicycles, motorcycles (including cases where damaged motorcycles are repaired and resold), bicycle, motorcycle spare parts. Specifically, electric mechanical products: ironing boards, electric fans, transformers under 15A, electric pumps under 10m3/h. b) Consumer mechanical products include locks, handles, sewing machines, bicycles, motorcycles, including cases where damaged vehicles are purchased for refurbishment, repair, restoration, and resale, bicycle and motorcycle spare parts. Specifically, electromechanical items: ironing boards, electric fans, electrical transformers under 15A, electric water pumps under 10m3/h. |
1
6 |
|
6. Production of consumer electronic products including television sets, radio receivers, computers, watches, battery-operated calculators, solar-powered calculators, amplifiers, loudspeakers, microphones... |
8 |
|
7. Various chemical products including toothpaste, shampoo, hair dye, plasticizers, adhesives, essential oils, rubber goods, detergents, soaps, printer ink, shoe polish, batteries, accumulators, electric welding rods, paint, acetylene... Specifically: - School ink - Pesticides, fertilizers, basic chemicals including acids, alkalis, salts, alum, chlorine, oxygen... |
6 1 1 |
|
8. Human and animal medicines including traditional drugs, modern drugs, talcum powder for children, skin ointments |
1 |
|
9. Construction materials including lime, bricks, tiles, refractory materials, building glass, roofing sheets, greaseproof paper, asbestos cement... Special: Cement - Grade P300 and above - Below Grade P300 |
5 10 6 |
|
10. Logging and harvesting various forest products including wood, firewood, rattan, bamboo, reeds, leaves, shoots, hunting wild animals, charcoal production... |
4 |
|
11. Wood processing and furniture manufacturing including sawing, processing, and producing wooden, rattan, bamboo, reed, pressed fiberboard products, particle board products... Specifically: laboratory equipment, medical equipment, educational supplies including student desks and chairs, blackboards, children's toys |
5 1 |
|
12. Paper and paper products including paper, cardboard, paper lanterns, paper flowers, wax paper, tissue paper, colored paper, chalk paper... Specifically: - Lined or unlined writing paper, thin cardboards, student notebooks - Pulp |
4 1 2 |
|
13. Pottery, porcelain, glassware. Specifically: laboratory equipment, medical equipment made of pottery, porcelain, glass produced according to direct contracts with pharmaceutical factories, hospitals... |
4 1 |
|
14. Grinding, milling, and processing foodstuffs including rice milling, food processing, noodle making, bread production, tofu production, flour milling... Specifically: instant noodles |
2 6 |
|
15. Food industry including vegetable oil production, tobacco, ice cream, soft drinks, mineral water, condiments from plants Specifically: - Salt - Ice for fishing - Boxed milk - Coffee, tea, monosodium glutamate, sugar, candy, other canned foods |
6 1 2 4 8 |
|
16. Marine product exploitation and aquaculture |
2 |
|
17. Processing marine products including shrimp paste production, preliminary fish, shrimp, squid drying, fish sauce production, frozen seafood... |
3 |
|
18. Textile industry: a) Fiber processing including silk reeling, spinning, handloom and semi-mechanical weaving including tapestry weaving, rush mat weaving, embroidery, basketry, crocheting... b) Machine weaving: fabric weaving, knitting, woolen weaving including quilt weaving c) Wool yarn production, synthetic wool yarn production |
4 6 8 |
|
19. Garment products including clothing, umbrellas, hats, mosquito nets, quilts, mattresses, cotton stuffing, down jackets... |
4 |
|
20. Leather material production including leather tanning, dyeing, artificial leather |
4 |
|
21. Leather products including leather, fur products (shoes, bags, suitcases, wallets...) except student backpacks |
6 |
|
22. Printing and publishing various types of books and newspapers, including film production, film coating, production of music tapes, video tapes, record albums featuring political songs, national tradition programs Specifically: - Political book printing and publishing, textbook publishing, scientific and technical books, children's books; ethnic minority language books, leader portraits, propaganda posters, motivational paintings, leader statues - Other printing and publishing activities including printing certificates, ledgers, calendars, postcards, photo printing, bookbinding, paper trimming, zinc plate making, drawing corrections, lottery tickets... |
1
0
4 |
|
23. Scientific and technical laboratory equipment, medical equipment, educational supplies, children's toys, school notebooks, study supplies, chalk, ink, fountain pens, student backpacks, specialized medical and military supplies |
1 |
|
24. Sports equipment, musical instruments, and accessories |
2 |
|
25. Livestock feed |
2 |
|
26. Handicrafts (domestic consumption) including lacquer paintings, silk paintings, decorative items made of ceramics, porcelain, pottery, glass, wood, bamboo, rattan, bone, ivory... |
8 |
|
27. Various cosmetics including powder, lipstick, lip gloss, perfume, nail polish, eyebrow pencils, hair dye... |
10 |
|
28. Other production and processing including office supplies, incense, candles, matches... Specifically: subcontracting all types of products, including accepting customer parts for assembly for a fee (based on the subcontracting fee) |
4 6 |
|
29. Agricultural business not subject to agricultural tax including livestock farming (duck breeding, fish seed collection, fish farming, beekeeping, silkworm breeding, poultry and livestock farms, dairy farms...); crop cultivation (flower planting, ornamental tree planting...) Specifically: production of livestock and poultry breeding stock |
2 1 |
|
30. Production of various production tools such as farm tools, ropes, fishing gear, salt-making tools, looms, transportation means (excluding bicycles, motorcycles...), spare parts, components of production tools |
1 |
|
II/ Construction Industry |
|
|
1. Including provision of raw materials and machinery |
3 |
|
2. Not including provision of raw materials (including surveying, design, construction of workshops, roads, bridges, tunnels, mines, interior decoration, installation of machinery and equipment, well drilling, pump installation...) |
5 |
|
III/ Transportation Industry |
|
|
1. Cargo transportation by road, waterway, railway Specifically: transportation by primitive means in mountainous and island areas |
2 1 |
|
2. Passenger transportation, luggage transportation, air cargo transportation including passengers and luggage |
4 |
|
3. Urban and city passenger transportation, tramcars, cyclos, buses, rickshaws |
1 |
|
IV/ Commerce Industry |
|
|
1. Sale of grains, vegetables, fresh food (excluding canned food), medicine, raw materials, materials, fuel, transportation means, laboratory equipment, medical equipment, educational supplies, children's toys, various plant seeds, grain seeds, breeding stock |
1 |
|
2. Sale of gold, silver, precious stones |
2 |
|
3. Sale of other domestically produced goods (excluding those listed in point 1 and point 2 of Section IV) |
2 |
|
4. Sale of other imported consumer goods (excluding those listed in point 1 and point 2 of Section IV) Specifically: - Alcohol, beer - Cosmetics, video players, gasoline - Sedans up to 15 seats, color TVs, motorcycles, canned food, various beverages |
4 10 8 6 |
|
5. Export trade |
1 |
|
6. Supply of ships, including sale of ship supplies, goods... |
4 |
|
7. Wholesale trade |
2 |
|
8. Agency sales, consignment sales, entrusted purchase and sale (based on commission) |
12 |
|
9. Business establishments (excluding wholesale trade) that maintain accounting books and invoices in accordance with regulations, recognized by tax authorities, shall calculate business income tax based on the difference between the selling price and the purchase price of goods. Specifically: - Salt trading - Book and newspaper distribution - Agricultural product trading, fresh vegetables and fruits, live food, seafood |
14 4 4 10 16 |
|
- Alcohol, beer, electronic goods, refrigerators, motorcycles, passenger cars with up to 15 seats, gasoline, cosmetics. |
15 |
|
V. Food and Beverage Industry |
|
|
1. Popular food stalls serving common meals such as rice, pho, noodles, popular dishes for workers; selling tea, herbal drinks, soft drinks, coffee, etc. |
4 |
|
2. High-end dining establishments with good service facilities. |
10 |
|
VI. Service Industry |
|
|
1. Mechanical repair and transportation vehicle maintenance services (including major repairs and minor repairs). |
2 |
|
2. Scientific and technical services (including technology transfer, warranty, design and manufacturing machine projects, invention and creation topics, computer program development, etc.), postal services, telecommunications, radio and television broadcasting, etc. |
4 |
|
3. Banking credit services including State Bank, credit cooperatives, commercial banks, etc. Specifically: a) Agricultural banking credit, agricultural credit cooperatives. b) Foreign trade banking credit. c) Foreign currency trading. |
6 4 8 0,5 |
|
4. Pawnshops, insurance. |
4 |
|
5. Cargo handling, warehouse and dock rental. |
4 |
|
6. Educational services (including cultural education, foreign language teaching, private exam preparation, etc.), vocational training (sewing, typing, radio repair, etc.), cultural activities (film screening, portrait painting, dance, music drama, circus, puppet shows, etc.), medical services (diagnosis and treatment, etc.), sports (football, performance, competition, etc.), legal consultation, lawyer services, artistic performance organization. |
4 |
|
7. Photography, printing, film processing. |
6 |
|
8. Repair of electronic equipment (cameras, audio devices, etc.), air conditioners, refrigerators, freezers, etc. |
6 |
|
9. Video projection, advertising, tape recording, tape conversion, various types of plastic tapes, video player rentals, etc. |
8 |
|
10. Wedding rental shops, wedding room rentals, conference halls, car rentals, etc. Specifically: house rentals (residential houses or residential houses with shops). |
8 10 |
|
11. Hotel operations (room rentals, banquet arrangements, provision of specialized amenities and equipment), tourism, sightseeing, vacation services including massage services. |
10 |
|
12. Hair styling, fabric dyeing and bleaching, laundry, dry cleaning, pressing, etc. |
6 |
|
13. Beauty salons: cosmetic surgery, etc. |
8 |
|
14. Other services include repair services (glasses, watches, pens, locks, computers, etc.), general living services (sewing, haircuts, budget lodging, bicycle rentals, other item rentals, makeup, decoration, etc.). Specifically: public services. |
4 1 |
|
a. Dancing: 30% a) Dancing, horse racing, car racing (based on betting tickets). b) Lottery ticket sales. c) Shipping agency. d) Maritime freight brokerage and other brokerage activities. |
30 30 40 15 |
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