This Law amends and supplements certain provisions of the Special Consumption Tax Law, stipulates tax rates for items such as cigarettes, cigars, alcohol, beer, cars, motorcycles, aircraft, yachts, and gasoline. The tax rate will change over time from 2016 to 2019.
핵심 사항
- Cigarettes, cigars: Tax rate increases from 70% (2016-2018) to 75% (from 2019)
- Alcohol at 20 degrees or higher: Tax rate gradually increases from 55% (2016), 60% (2017), 65% (from 2018)
- Beer: Tax rate increases from 55% (2016) to 65% (from 2018)
- Cars under 24 seats: Tax rate changes according to engine displacement, from 15% to 60%
- Various types of gasoline: Tax rate ranges from 7% (E10 gasoline) to 10% (gasoline)
- Air conditioners with capacity up to 90,000 BTU: Tax rate is 10%
- Cigarettes, cigars, and other products made from tobacco leaves: Tax rate increases from 70% (2016-2018) to 75% (from 2019)
- Alcohol below 20 degrees: Tax rate gradually increases from 30% (2016), 35% (from 2018)
🌐 이 문서의 사회적 영향
- Positive impact: Helps increase revenue for the state budget, encourages the use of environmentally friendly means of transportation.
- Negative impact: Production costs and consumption expenses for citizens may increase due to the rise in tax rates.
- The businesses most affected are those producing alcohol and beer, cars, and oil products.
❓ 자주 묻는 질문
What is the cigarette tax rate from 2016 to 2018?
The cigarette tax rate from 2016 to 2018 is 70%.
From 2019, what will the cigarette tax rate increase to?
From 2019, the cigarette tax rate will increase to 75%.
What is the tax rate for E10 gasoline?
The tax rate for E10 gasoline is 7%.
What is the tax rate for passenger cars with up to 9 seats?
Passenger cars with up to 9 seats, with engine displacement up to 2,000 cm3 have a tax rate of 45%, from 2,000 cm3 to 3,000 cm3 is 50%, and above 3,000 cm3 is 60%.
From 2018, what will the tax rate for alcohol at 20 degrees or higher increase to?
From 2018, the tax rate for alcohol at 20 degrees or higher is 65%.
전문
LAW
AMENDMENTS AND SUPPLEMENTS TO CERTAIN PROVISIONS OF THE SPECIAL CONSUMPTION TAX LAW
_____________________
On the basis of the Constitution of the Socialist Republic of Vietnam;
The National Assembly enacts this Law amending and supplementing certain provisions of the Special Consumption Tax Law No. 27/2008/QH12.
Article 1.
AMENDMENTS AND SUPPLEMENTS TO CERTAIN PROVISIONS OF THE SPECIAL CONSUMPTION TAX LAW.
1. Amend Point g Clause 1 Article 2 as follows:
"g) Petrol of all types;"
2. Clause 3 Article 3 shall be amended and supplemented as follows:
"3. Aircrafts and yachts used for commercial cargo and passenger transport, including tourist transport, and aircrafts used for security and defense purposes;"
3. The beginning of Article 6 is amended and supplemented as follows:
"The taxable value for special consumption tax on goods and services is the selling price or service supply price without special consumption tax, environmental protection tax, and value-added tax, as specified below:"
4. Article 7 shall be amended and supplemented as follows:
"ARTICLE 7. Tax Rate
The special consumption tax rate for goods and services is prescribed in the following Special Consumption Tax Table:
SPECIAL CONSUMPTION TAX TABLE
|
Serial number |
Goods and Services |
Machine tools for machining complete units (one operation position) and machine tools for multi-position machining to process metals. |
|
I |
Goods |
|
|
1 |
Cigarettes, cigars, and other products made from tobacco plants |
|
|
|
From January 1, 2016 to December 31, 2018 |
70 |
|
|
From January 1, 2019 |
75 |
|
2 |
Alcohol |
|
|
|
a) Spirits with an alcohol content of 20 degrees or higher |
|
|
|
From January 1, 2016 to December 31, 2016 |
55 |
|
|
From January 1, 2017 to December 31, 2017 |
60 |
|
|
From January 1, 2018 |
65 |
|
|
b) Spirits with an alcohol content lower than 20 degrees |
|
|
|
From January 1, 2016 to December 31, 2017 |
30 |
|
|
From January 1, 2018 |
35 |
|
3 |
Beer |
|
|
|
From January 1, 2016 to December 31, 2016 |
55 |
|
|
From January 1, 2017 to December 31, 2017 |
60 |
|
|
From January 1, 2018 |
65 |
|
4 |
Passenger cars under 24 seats |
|
|
|
a) Passenger cars with up to 9 seats, except those specified in Points 4d, 4e, and 4g of the Tax Table prescribed in this Article |
|
|
|
With engine displacement of 2,000 cubic centimeters or more3 3 |
45 |
|
|
With engine displacement over 2,000 cubic centimeters3 to 3,000 cm3 |
50 |
|
|
Type with engine displacement over 3,000 cm3 |
60 |
|
|
b) Passenger cars with 10 to less than 16 seats, except those specified in Points 4d, 4e, and 4g of the Tax Table prescribed in this Article |
30 |
|
|
c) Passenger cars with 16 to less than 24 seats, except those specified in Points 4d, 4e, and 4g of the Tax Table prescribed in this Article |
15 |
|
|
d) Passenger and cargo vehicles, except those specified in Points 4d, 4e, and 4g of the Tax Table prescribed in this Article |
15 |
|
|
đ) Cars running on gasoline combined with electric or bio-energy, where the proportion of gasoline usage does not exceed 70% of total energy consumption. |
At 70% of the tax rate applicable to similar vehicles specified in Points 4a, 4b, 4c, and 4d of the Tax Table prescribed in this Article |
|
|
e) Vehicles running on biofuel |
At 50% of the tax rate applicable to similar vehicles specified in Points 4a, 4b, 4c, and 4d of the Tax Table prescribed in this Article |
|
|
g) Electric vehicles |
|
|
|
Passenger cars with up to 9 seats |
25 |
|
|
Passenger cars with 10 to less than 16 seats |
15 |
|
|
Passenger cars with 16 to less than 24 seats |
10 |
|
|
Passenger and cargo vehicles |
10 |
|
5 |
Two-wheeled motorcycles and three-wheeled motorcycles with engine displacement over 125 cubic centimeters3 |
20 |
|
6 |
Aircrafts |
30 |
|
7 |
Yachts |
30 |
|
8 |
Petrol of all types |
|
|
|
a) Petrol |
10 |
|
|
b) Petrol E5 |
8 |
|
|
c) Petrol E10 |
7 |
|
9 |
Air conditioners with cooling capacity up to 90,000 BTU |
10 |
|
10 |
Playing cards |
40 |
|
11 |
Paper money, paper offerings |
70 |
|
II |
Services |
|
|
1 |
Operating nightclubs |
40 |
|
2 |
Operating massage parlors, karaoke bars |
30 |
|
3 |
Operating casinos, electronic games with prizes |
35 |
|
4 |
Operating betting services |
30 |
|
5 |
Operating golf courses |
20 |
|
6 |
Operating lottery services |
15 |
Article 2.
This Law takes effect from January 1, 2016.
This Law was adopted by the National Assembly of the Socialist Republic of Vietnam at its eighth session of the XIIIth term on November 26, 2014./.
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