Decision No. 62 TC/QÐ/TCT Regarding Reduction of Corporate Income Tax for Thang Long Tobacco Factory and Packaging Printing Enterprise in 1993

This Decision reduces by 50% the corporate income tax for Thang Long Tobacco Factory and Packaging Printing Enterprise in 1993, with the specific amount stated. Accounting units will increase state budget capital from January 1, 1994.

문서 번호62 TC/QÐ/TCT
문서 유형Decision
발행 기관Ministry of Finance
서명자Vũ Mộng Giao
업데이트02. 07. 2026
산업Labour, War Invalids and Social Affairs
분야Uncategorized
발행일23. 01. 1995
발효일23. 01. 1995
효력 만료일
상태In effect
✦ 스마트 요약

This Decision reduces by 50% the corporate income tax for Thang Long Tobacco Factory and Packaging Printing Enterprise in 1993, with the specific amount stated. Accounting units will increase state budget capital from January 1, 1994.

적용 범위

Thang Long Tobacco Factory and Packaging Printing Enterprise

핵심 사항

  • Thang Long Tobacco Factory → reduction of 50% corporate income tax in 1993, the amount being 3,891,150,465 dong
  • Packaging Printing Enterprise → reduction of 50% corporate income tax in 1993, the amount being 1,644,876,382 dong
  • The reduced tax amount will be increased to state budget capital from January 1, 1994

🌐 이 문서의 사회적 영향

  • Thang Long Tobacco Factory and Packaging Printing Enterprise will save on tax expenses, helping to improve their financial situation
  • Accounting units will increase state budget capital from January 1, 1994

❓ 자주 묻는 질문

How much percentage of corporate income tax does Thang Long Tobacco Factory reduce?

50%

How much corporate income tax does Packaging Printing Enterprise reduce?

1,644,876,382 dong

How much corporate income tax does Thang Long Tobacco Factory reduce?

3,891,150,465 dong

From which date will accounting units increase state budget capital?

January 1, 1994

How many enterprises are granted a reduction in corporate income tax under this decision?

Two enterprises: Thang Long Tobacco Factory and Packaging Printing Enterprise

전문

MINISTRY OF FINANCE

Number: 62 TC/QĐ/TCT

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

------------------------------

Hanoi, January 23, 1995

Pursuant to …;

REGARDING THE REDUCTION OF INCOME TAX FOR 1993 FOR THANG LONG TOBACCO FACTORY AND

PACKAGING PRINTING WORKSHOP

THE MINISTER OF FINANCE

Pursuant to Article 22 of the Income Tax Law; the Law amending and supplementing certain provisions of the Income Tax Law; Clause b, Article 13 of Decree No. 57/CP dated August 22, 1993 of the Government; Point 3, Section B, Part IV of Circular No. 75A TC/TCT dated August 31, 1993 of the Ministry of Finance guiding the implementation of the Government's Decree;

Based on the production and business results for 1993 and the actual amount spent on reinvestment in 1993 of Thang Long Tobacco Factory and Packaging Printing Workshop;

Considering the proposal of Vietnam Tobacco Corporation in the application for tax reduction dated September 28, 1994 and the request letter No. 3660/CT-CN dated October 13, 1994 of Hanoi City Tax Department;

Pursuant to …;

Article 1: Reduce by 50% the income tax payable to the State Budget for 1993 for Thang Long Tobacco Factory with the amount of: 3,891,150,465 dong (three billion, eight hundred ninety-one million, one hundred fifty thousand, four hundred sixty-five dong).

: Reduce by 50% the income tax payable to the State Budget for 1993 for Packaging Printing Workshop with the amount of: 1,644,876,382 dong (one billion, six hundred forty-four million, eight hundred seventy-six thousand, three hundred eighty-two dong).

Article 2: The reduced income tax shall be recorded as increased capital of the State Budget and shall be subject to the use of State Budget capital from January 1, 1994.

Article 3: Hanoi City Tax Department and Ho Chi Minh City Tax Department are responsible for inspecting and guiding the units to implement this Decision.

CERTIFIED BY THE MINISTER OF FINANCE

Place of Receipt:

DEPUTY MINISTER

- Thang Long Tobacco Factory

- Packaging Printing Workshop

- Vietnam Tobacco Corporation

- Hanoi and Ho Chi Minh City Tax Departments

- Southern Region Representative of Vietnam Tobacco Corporation

- To be filed at the Office of the Ministry, Vietnam Tobacco Corporation (Hanoi, Ho Chi Minh City)

Vu Mong Giao

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관계도

↑ 근거 및 이 문서에 영향을 주는 문서
근거 4
57/CP Nghị định số 57/CP Về việc thành lập thị trấn thuộc huyện Kim Môn và huyện Phù Tiên thuộc tỉnh Hải Hưng 발효 중
62 TC/QÐ/TCT
Decision No. 62 TC/QÐ/TCT Regarding Reduction of Corporate Income Tax for Thang Long Tobacco Factory and Packaging Printing Enterprise in 1993
In effect

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