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.
适用范围
Thang Long Tobacco Factory and Packaging Printing Enterprise
要点
- 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
🌐 本文件的社会影响
- 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
❓ 常见问题
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
全文
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MINISTRY OF FINANCE Number: 62 TC/QĐ/TCT |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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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.
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CERTIFIED BY THE MINISTER OF FINANCE |
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Place of Receipt: |
DEPUTY MINISTER |
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- Thang Long Tobacco Factory |
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- Packaging Printing Workshop |
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- Vietnam Tobacco Corporation |
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- Hanoi and Ho Chi Minh City Tax Departments |
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- Southern Region Representative of Vietnam Tobacco Corporation |
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- To be filed at the Office of the Ministry, Vietnam Tobacco Corporation (Hanoi, Ho Chi Minh City) |
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Vu Mong Giao |
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