Decision No. 805/1998/QĐ-BTC amends the export tax rate for rice products, applicable from July 1, 1998.
适用范围
Export enterprises of rice
要点
- Export enterprises of rice with broken rice content of 25% or more → are exempt from export tax (tax rate = 0%)
- Export enterprises of rice with other types → must pay export tax at a rate of 1%
- This decision takes effect from July 1, 1998, and applies to all shipments registered for export after this date
🌐 本文件的社会影响
- Export enterprises of rice with broken rice content of 25% or more will be exempt from tax, reducing export costs
- Export enterprises of rice with other types will increase costs due to the 1% tax rate
- Impact on domestic and international rice market prices
❓ 常见问题
What is the new tax rate?
The new tax rate for rice with broken rice content of 25% or more is 0%, while for other types it is 1%. (Article 1)
When does this decision take effect?
This decision takes effect from July 1, 1998. (Article 2)
Which types of rice exporting enterprises are exempt from tax?
Enterprises exporting rice with broken rice content of 25% or more are exempt from export tax. (Article 1)
If there were previous regulations, do they still apply?
Previous regulations contrary to this decision are abolished. (Article 2)
What is the commodity code for the group of rice products that has been amended?
The commodity code for the group of rice products is 1006, which includes two types: 1006.10 (with broken rice content of 25% or more) and 1006.90 (other types). (Article 1)
全文
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 805/1998/QĐ-BTC |
Hanoi, June 25, 1998 |
Pursuant to …;
Regarding the amendment of the export tax rate for rice products
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
Pursuant to the tax rate framework stipulated in the Export Tax Tariff issued together with Resolution No. 537A/NQ-HĐNN8 dated February 22, 1992 of the State Council;
Pursuant to the authority stipulated in Article 3 of Decision No. 280/TTg dated May 28, 1994 of the Prime Minister on the issuance of the Export Tariff Schedule and the Import Tariff Schedule attached to Decree No. 54/CP;
Pursuant to the directive of the Prime Minister communicated in Circular No. 2389/VPCP-KTTH dated June 22, 1998 regarding the handling of export taxes on rice;
Based on the fluctuation of rice prices in the global and domestic markets;
Pursuant to …;
Article 1.- Amend the export tax rate for the group of goods with code number 1006 "All kinds of rice" as specified in List No. 1 attached to Decision No. 103/1998/QĐ-BTC dated February 6, 1998 of the Minister of Finance to a new export tax rate as follows:
|
Code Number |
Group of goods |
Tax Rate (%) |
|
1 |
2 |
3 |
|
1006 |
RICE AND OTHER GRAIN PRODUCTS |
|
|
1006.10 |
TYPE FROM 25% BROKEN GRAIN OR MORE |
0 |
|
1006.90 |
Other |
1 |
Article 2.- This Decision shall take effect and be applied to all batches of exported rice with Export Declaration registered with Customs authorities starting from July 1, 1998. All previous regulations contrary to this provision are hereby abolished./.
|
|
DEPUTY MINISTER (Signed) Pham Van Trong |
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