Decree No. 75/2002/ND-CP adjusts the business license tax rate applicable from 2003 for businesses and individual households with different tax rates. This decree replaces the old tax rates stipulated in Decree No. 52/CP of 1996.
Đối tượng áp dụng
Businesses and individual households
Các điểm cốt lõi
- Businesses → pay the business license tax at four levels: 3,000,000 VND, 2,000,000 VND, 1,500,000 VND, 1,000,000 VND
- Individual households → pay the business license tax at six levels: 1,000,000 VND, 750,000 VND, 500,000 VND, 300,000 VND, 100,000 VND, 50,000 VND
- The Ministry of Finance provides specific guidelines on the basis for calculating the business license tax for businesses and individual households
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reduces the tax burden on some individual households with low income, helping to improve their financial situation.
- Negative impact: Increased tax rates for large businesses may create pressure on operating costs.
❓ Câu hỏi thường gặp
What is the business license tax rate applicable from 2003?
Businesses pay the business license tax at four levels: 3,000,000 VND, 2,000,000 VND, 1,500,000 VND, 1,000,000 VND; Individual households pay the business license tax at six levels: 1,000,000 VND, 750,000 VND, 500,000 VND, 300,000 VND, 100,000 VND, 50,000 VND.
Which decree does this replace?
Decree No. 75/2002/ND-CP replaces Decree No. 52/CP dated September 9, 1996 of the Government.
What responsibility does the Ministry of Finance have?
The Ministry of Finance provides specific guidelines on the basis for calculating the business license tax for businesses and individual households according to the prescribed levels.
When does this decree take effect?
This decree takes effect from January 1, 2003.
At what levels do businesses and individual households pay the business license tax?
Businesses pay the business license tax at four levels: 3,000,000 VND, 2,000,000 VND, 1,500,000 VND, 1,000,000 VND; Individual households pay the business license tax at six levels: 1,000,000 VND, 750,000 VND, 500,000 VND, 300,000 VND, 100,000 VND, 50,000 VND.
Toàn văn
DECREE OF THE GOVERNMENT
REGARDING THE ADJUSTMENT OF BUSINESS LICENSE TAX RATES
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated December 25, 2001;
BASED ON THE REGULATIONS ON INDUSTRY AND COMMERCE TAXES ISSUED TOGETHER WITH DECISION NO. 200/NQ-TVQH OF JANUARY 18, 1966 BY THE STANDING NATIONAL ASSEMBLY; THE ORDINANCE OF MARCH 3, 1989 BY THE STATE COUNCIL AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS IN THE ORDINANCES AND REGULATIONS ON INDUSTRY TAXES AND GOODS TAXES; RESOLUTION NO. 473/NQ-HĐNN OF SEPTEMBER 10, 1991 BY THE STATE COUNCIL ON BUSINESS LICENSE TAX AND SLAUGHTER TAX;
BASED ON THE PRICE INFLATION RATE FROM 1996 TO THE PRESENT;
At the proposal of the Minister of Finance,
DECREE:
Article 1. FROM 2003, THE BUSINESS LICENSE TAX SHALL BE APPLIED AS FOLLOWS:
1. BUSINESS ORGANIZATIONS SHALL PAY THE BUSINESS LICENSE TAX AT FOUR RATES: THREE MILLION DONG, TWO MILLION DONG, ONE MILLION FIVE HUNDRED THOUSAND DONG, ONE MILLION DONG.
2. INDIVIDUAL BUSINESS HOUSEHOLDS SHALL PAY THE BUSINESS LICENSE TAX AT SIX RATES: ONE MILLION DONG, SEVEN HUNDRED FIFTY THOUSAND DONG, FIVE HUNDRED THOUSAND DONG, THREE HUNDRED THOUSAND DONG, ONE HUNDRED THOUSAND DONG, FIFTY THOUSAND DONG.
THE MINISTRY OF FINANCE SHALL ISSUE GUIDELINES SPECIFYING THE BASIS FOR CALCULATING THE BUSINESS LICENSE TAX APPLICABLE TO BUSINESS ORGANIZATIONS AND INDIVIDUAL BUSINESS HOUSEHOLDS AT THE ABOVE RATES.
Article 2. THIS DECREES TAKES EFFECT FROM JANUARY 1, 2003, REPLACING THE BUSINESS LICENSE TAX RATES PROVIDED IN DECREE NO. 52/CP OF SEPTEMBER 9, 1996 ISSUED BY THE GOVERNMENT.
Article 3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities are responsible for implementing this Decree./.
PRIME MINISTER
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