Decision No. 805/1998/QĐ-BTC amends the export tax rate for various types of rice, applicable from July 1, 1998. Specifically, rice with 25% husk or more is exempted from tax, while the remaining types are subject to a 1% tax rate. This document adjusts the export tax policy for the agricultural and trade sectors.
适用范围
Producers, traders, and exporters of rice
要点
- Producers, traders, and exporters of rice with 25% husk or more → are exempted from the tax rate (Article 1)
- Producers, traders, and exporters of other types of rice → must bear a 1% tax rate (Article 1)
- This decision takes effect from July 1, 1998, for all batches of exported rice registered with customs authorities (Article 2)
- All previous regulations contrary to this decision are abolished (Article 2)
- The export tax rate is adjusted based on fluctuations in domestic and international rice prices
🌐 本文件的社会影响
- Helps reduce financial burdens for rice exporting enterprises with 25% husk or more
- Increases tax costs for other types of rice when exported, limiting competition in the global market
- May affect state budget revenue from rice export taxes
❓ 常见问题
Which type of rice is exempted from the tax rate?
Rice with 25% husk or more is exempted from the tax rate (Article 1)
What is the tax rate for other types of rice?
Other types of rice must bear a 1% tax rate (Article 1)
When does this decision take effect?
Effective from July 1, 1998 (Article 2)
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 RATE OF EXPORT DUTY FOR THE GROUP OF RICE COMMODITIES
THE MINISTER OF FINANCE
Pursuant to Article 8 of the Export Tax, Import Tax Law adopted on December 26, 1991;
On the basis of the tax rate framework stipulated in the Export Tax Tariff issued together with Resolution No. 537 A/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;
On the basis of the guidance of the Prime Minister as stated in Circular No. 2389/VPCP-KTTH dated June 22, 1998 on handling export duties for rice;
Based on the fluctuation of rice prices in the global and domestic markets;
Pursuant to …;
Article 1.- Amend the rate of export duty for the group of commodities with code number 1006 "Rice of all kinds" as stipulated in List No. 1 attached to Decision No. 103/1998/QĐ-BTC dated February 6, 1998 of the Minister of Finance to the new rate of export duty 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 the Customs authority starting from July 1, 1998. All previous regulations contrary to this provision are hereby abolished.
|
|
Pham Van Trong (Signed) |
关系图
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