Circular No. 64/TC-TCT guides the method and subjects for paying the business license tax according to Decision No. 473/NQ-HĐNN8 and Resolution No. 326/HĐBT. The tax is collected once a year, applying the current tax rate for state-owned enterprises, enterprises with foreign investment capital, and affiliated units of companies and holding companies. The tax rate is VND 300,000/year for state-owned enterprises and enterprises with foreign investment capital.
적용 범위
State-owned enterprises operating independently, enterprises with foreign investment capital, branches of companies, and holding companies conducting production and service activities locally.
핵심 사항
- Paying tax: State-owned enterprises operating independently, enterprises with foreign investment capital, and branches of companies and holding companies conducting production and service activities locally.
- The business license tax is collected once a year at the beginning of the year. Business establishments starting operations in the first six months of the year pay the full annual tax; if they start in the last six months, they pay half-year tax.
- Tax rate: State-owned enterprises and enterprises with foreign investment capital apply a tax rate of VND 300,000/year, while other subjects apply the current tax rate.
- Implementation deadline: Localities need to manage the number of households and establishments subject to tax payment in December 1991 to classify and accurately determine the tax level, prevent revenue loss; complete the collection of the business license tax basically by January 1992.
- The Ministry of Finance will study the application of taxation based on revenue from 1993 onwards.
🌐 이 문서의 사회적 영향
- Positive impact: Ensuring the management and correct collection of the business license tax, avoiding revenue loss.
- Negative impact: The burden of tax payment costs for businesses, especially state-owned enterprises and those with foreign investment capital.
❓ 자주 묻는 질문
Which entities must pay the business license tax?
State-owned enterprises operating independently, enterprises with foreign investment capital, and branches of companies and holding companies conducting production and service activities locally.
What is the amount of the business license tax?
State-owned enterprises and enterprises with foreign investment capital apply a tax rate of VND 300,000/year, while other subjects apply the current tax rate.
How many times a year is the business license tax collected?
The business license tax is collected once a year at the beginning of the year. Business establishments starting operations in the first six months of the year pay the full annual tax; if they start in the last six months, they pay half-year tax.
When must the implementation of collecting the business license tax be completed?
The implementation of collecting the business license tax according to this Circular must be basically completed by January 1992.
How will the Ministry of Finance apply the method of taxation from 1993?
The Ministry of Finance will study the application of taxation based on revenue from 1993 onwards.
전문
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MINISTRY OF FINANCE -------------------
Number: 64-TC/TCT |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------------- Hanoi, November 12, 1991 |
CIRCULAR OF THE MINISTRY OF FINANCE
Guidelines for implementing Decision No. 473/NQ-HNN8 dated September 10, 1991 of the National Assembly and Decree No. 326/HDBT dated October 19, 1991 of the Government on supplementing and amending business license tax and slaughter tax.
Pursuant to Decision No. 473/NQ-HNN8 dated September 10, 1991 of the National Assembly and Decree No. 326/HDBT dated October 19, 1991 of the Government on supplementing and amending business license tax and slaughter tax, the Ministry of Finance provides guidelines for collecting the business license tax as follows:
1. The business license tax shall be collected once a year at the beginning of the year. Business establishments starting operations during the first six months of the year shall pay the full year's business license tax; if they start operations during the last six months of the year, they shall pay half-year's business license tax.
2. Taxpayers: In addition to those currently paying the business license tax under the current regulations, upon implementation of Article 1 of Decree No. 326/HDBT dated October 19, 1991 of the Government, the following business establishments must pay the business license tax.
- State-owned enterprises operating independently, including central, provincial, city, district, and county state-owned enterprises...
- Enterprises with foreign investment, including wholly foreign-owned enterprises and joint ventures.
- Branches of conglomerates, subsidiaries of companies, and general corporations conducting business services in a locality must pay the business license tax in that locality.
3. Business License Tax Schedule: Temporarily apply the business license tax schedule issued according to Decision No. 421/HDBT dated December 10, 1990 of the Government for the applicable taxpayers. For state-owned enterprises and enterprises with foreign investment, a uniform tax rate of 300,000 VND (three hundred thousand dong) per year shall be applied.
4. In December 1991, localities need to take measures to grasp the total number of households and business establishments within the scope of taxpayers to manage, classify, and accurately determine the tax level, prevent tax evasion; establish and approve tax registers.
For the taxpayers mentioned in Point 2 of this Circular, the tax authority shall directly issue notices for tax payment, and the units responsible for paying the business license tax must pay fully and on time as specified in the tax authority's notice.
Implementation of the business license tax collection according to the guidelines in this Circular must be basically completed in January 1992.
The Ministry of Finance will study the implementation of business license tax based on revenue to be applied from 1993 onwards.
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Phan Van Dinh (Signed) |
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