Decision No. 71/2001/QD-BTC stipulates that the price differential collection ratio for imported clinker is 5%, applicable from August 1, 2001. The collected amount shall be deposited into the Export Support Fund.
适用范围
Import enterprises of clinker
要点
- Import enterprises of clinker → must pay a price differential of 5% based on the import price → this ratio is calculated based on the import price, according to the regulations on import tax.
- The amount collected from the price differential for imported goods for clinker → shall be deposited into the Export Support Fund.
- The 5% ratio applies from August 1, 2001, for declarations already submitted to customs authorities.
- All previous regulations conflicting with this decision are hereby abolished.
🌐 本文件的社会影响
- Import enterprises of clinker → bear additional costs of 5% on the import price, affecting profits and competitiveness.
- The Export Support Fund → receives new financial resources from the price differential collection, enhancing export activities.
❓ 常见问题
What is the price differential rate for clinker?
The price differential rate for imported clinker is 5% (five percent).
To which fund is the amount collected from the price differential paid?
The amount collected from the price differential for imported goods for clinker is deposited into the Export Support Fund.
When does this 5% ratio begin to apply?
The 5% ratio applies from August 1, 2001, for declarations already submitted to customs authorities.
Are old regulations abolished?
All previous regulations conflicting with this decision are abolished.
How is the price differential rate calculated?
The price differential rate of 5% is calculated based on the import price, according to current regulations on the taxable value for import tax.
全文
Pursuant to …;
REGARDING THE DETERMINATION OF THE PRICE DIFFERENCE COLLECTION RATE FOR IMPORTED CLINKER
__________________________
THE MINISTER OF FINANCE
Pursuant to Decision No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
- BASED ON Decision No. 46/2001/QĐ-TTg dated April 4, 2001 of the Prime Minister on the management of export and import goods for the period 2001-2005;
- PURSUANT TO the proposal of the Ministry of Construction at Circular No. 922/BXD/TCKT dated May 31, 2001;
- ON THE BASIS of the consensus opinion of the Ministry of Trade, the Ministry of Construction, the General Department of Customs; PURSUANT TO the proposal of the Director-General of the General Department of Taxation;
Pursuant to …;
Article 1. DETERMINES the price difference collection rate of 5% (five percent) for clinker under tariff item code 25231000 of the Import Tariff Schedule.
THIS PRICE DIFFERENCE COLLECTION RATE shall be calculated based on the import price. The import price for calculating the price difference shall be determined according to the current regulations on the taxable value prescribed in the Law on Export Duties and Import Duties and detailed implementing regulations of the Law on Export Duties and Import Duties. The time of calculation and deadline for payment of the price difference for imported goods shall be implemented according to the provisions on the time of calculation and deadline for payment of import duties.
Article 2. THE AMOUNT COLLECTED from the price difference for imported clinker shall be deposited into the Export Support Fund pursuant to Decision No. 195/1999/QĐ-TTg dated September 27, 1999 of the Prime Minister on the establishment and use of the Export Support Fund.
Article 3. THE PRICE DIFFERENCE COLLECTION RATE prescribed for clinker in Article 1 of this Decision shall take effect and apply to import declarations submitted to customs authorities starting from August 1, 2001. All previous provisions contrary to this provision are hereby abolished.
关系图
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