Circular No. 71/2013/TT-BTC amends the export tax rate for coal products under groups 27.01 and 27.04 from 5% to 13%. This document applies to businesses engaged in exporting coal.
适用范围
Businesses producing and trading in coal exports
要点
- Businesses exporting bituminous coal; briquetted coal, anthracite coal, and similar solid fuels produced from bituminous coal under group 27.01 → must pay a tax rate of 13% (Article 1)
- Businesses exporting coke and semi-coke (produced from bituminous coal), lignite or peat, whether or not in blocks; residues of the distillation of bituminous coal under group 27.04 → must pay a tax rate of 13% (Article 1)
- This document takes effect from July 7, 2013
🌐 本文件的社会影响
- Exporting businesses are affected by increased tax costs, reducing profits
- The State increases revenue from export taxes on coal products
❓ 常见问题
What is the export tax rate for bituminous coal under group 27.01?
The export tax rate for bituminous coal under group 27.01 is 13% (Article 1)
On what date does Circular No. 71/2013/TT-BTC take effect?
This circular takes effect from July 7, 2013 (Article 2)
What is the export tax rate for coke and semi-coke under group 27.04?
The export tax rate for coke and semi-coke under group 27.04 is 13% (Article 1)
全文
CIRCULAR
Provincial People's Committees set specific pricesAMENDING THE RATE OF EXPORT DUTY ON COAL PRODUCTS
IN SUBHEADINGS 27.01 AND 27.04 OF THE EXPORT DUTY TARIFF
______________________
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 710/2008/NQ-UBTVQH12 dated November 22, 2008 of the Standing Committee of the National Assembly amending Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the issuance of the Export Duty Tariff according to the list of taxable goods categories and tax rate ranges for each category, the Import Duty Preferential Tariff according to the list of taxable goods categories and preferential tax rate ranges for each category;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing certain provisions of the Law on Export Duties and Import Duties;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Tax Policy Department;
The Minister of Finance issues this Circular to amend the rate of export duty on coal products in subheadings 27.01 and 27.04 of the Export Duty Tariff.
Article 1. Amend the export tax rate.
AMEND THE RATE OF EXPORT DUTY ON COAL PRODUCTS IN SUBHEADINGS 27.01 AND 27.04 OF THE EXPORT DUTY TARIFF ACCORDING TO THE LIST OF TAXABLE GOODS AS PROVIDED IN ANNEX I ISSUED WITH CIRCULAR NO. 193/2012/TT-BTC DATED NOVEMBER 15, 2012 OF THE MINISTRY OF FINANCE ON THE EXPORT DUTY TARIFF AND THE IMPORT DUTY PREFERENTIAL TARIFF ACCORDING TO THE LIST OF TAXABLE GOODS AS FOLLOWS:
|
Serial Number |
Description of Goods |
Under the categories, subcategories, and item numbers |
Tax Rate (%) |
||
|
33 |
Coal; coal briquettes, anthracite and similar solid fuels obtained from coal |
27.01 |
13 |
||
|
36 |
Coke and semi-coke (produced from coal), lignite or mud coal, whether or not in blocks; coal tar pitch |
27.04 |
13 |
||
Article 2. Effective Date
THIS CIRCULAR SHALL TAKE EFFECT FROM JULY 7, 2013. / .
DEPUTY MINISTER
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