Decree No. 62/CP amends the tax rate for two types of services: salvage and pilotage, increasing the tax rate from the previous level to 2% and 30%, respectively.
适用范围
Enterprises providing salvage and pilotage services.
要点
- Enterprises engaged in salvage service (surveying, salvaging, towing to shore) apply a tax rate of 2%.
- Enterprises engaged in pilotage apply a tax rate of 30%.
🌐 本文件的社会影响
- Positive impact: The new tax rate helps increase revenue for the state budget, supporting management and supervision of business operations.
- Negative impact: Increased tax costs for enterprises providing salvage and pilotage services.
❓ 常见问题
What is the new tax rate applied to salvage operations?
The new tax rate applied to salvage operations is 2% according to Decree No. 62/CP.
Which enterprises are affected by this new tax rate?
Enterprises providing salvage and pilotage services are affected by this new tax rate.
What is the tax rate applied to pilotage activities?
The tax rate applied to pilotage activities is 30% according to Decree No. 62/CP.
When does this decree take effect?
This decree takes effect from the date of signing, specifically October 23, 1996, according to Decree No. 62/CP.
Will previous regulations contrary to this decree be abolished?
Yes, all previous regulations contrary to this decree will be abolished according to Article 2 of Decree No. 62/CP.
全文
| THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 62/CP | Hanoi, October 23, 1996 |
DECREE
Regarding the amendment of Point 9 and Point 10 of Article 4 of Decree No. 96/CP dated December 27, 1995year 1995
THE GOVERNMENT
Pursuant to the Government Organization Law dated September 30, 1992;
On the basis of Decree No. 96/CP dated December 27, 1995 detailing the implementation of the Law on Business Tax and the Law amending and supplementing certain provisions of the Law on Business Tax;
At the proposal of the Minister of Finance,
DECREE:
Article 1. Point 9 and Point 10 of Article 4 of Decree No. 96/CP dated December 27, 1995 of the Government detailing the implementation of the Law on Business Tax and the Law amending and supplementing certain provisions of the Law on Business Tax shall be amended as follows:
"9. Activities related to salvage and rescue services (surveying, salvaging, towing to shore), and towing of seagoing vessels shall apply a tax rate of 2%.
10. Pilotage activities shall apply a tax rate of 30%."
Article 2. This Decree takes effect from the date of signature.
All previous regulations that conflict with this Decree are hereby abolished.
Article 3. The Minister, Heads of Ministries equivalent to Ministries, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree./.
PRIME MINISTER
关系图
点击文件即可打开。红色边框＝改变效力的关系。