Decree No. 95/2002/ND-CP amends the provisions regarding the deduction of input value added tax for certain types of goods and services without invoices, applicable to production and business establishments that pay taxes under the deduction method. This Decree takes effect from the date of signature.
适用范围
Production and business establishments paying value added tax under the deduction method.
要点
- Production and business establishments are allowed to deduct input value added tax at a rate of 1% of the price of goods and services purchased without invoices for agricultural products, forestry products, unprocessed aquatic products, land, stone, sand, gravel, and waste materials.
- The deduction of input value added tax as provided above does not apply to commercial trade and export activities.
- Establishments purchasing such items must issue purchase receipts and prepare lists according to the guidelines of the tax authority.
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on production and business establishments dealing with unprocessed agricultural, forestry, and aquatic products and various waste materials.
- Negative impact: May lead to tax evasion if strict control measures are not implemented.
❓ 常见问题
Which establishments are eligible for this provision?
Production and business establishments paying value added tax under the deduction method.
What is the rate of deduction of input value added tax?
A rate of 1% of the price of goods and services purchased without invoices.
Which types of goods are subject to this provision?
Goods are agricultural products, forestry products, unprocessed aquatic products, land, stone, sand, gravel, and waste materials.
Is the deduction of input value added tax applicable to commercial trade?
Not applicable to commercial trade and export activities.
What must establishments purchasing these items do?
Establishments purchasing these items must issue purchase receipts and prepare lists according to the guidelines of the tax authority.
全文
DECREE OF THE GOVERNMENT
Amending and supplementing Clause 3, Article 1 of Decree No. 76/2002/NĐ-CP dated September 13, 2002 of the Government on amending and supplementing certain provisions of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax.
THE GOVERNMENT
WHEREAS EDUCATION Education Law government on February 25,2001;
Pursuant to the Law on Value Added Tax No. 02/1997/QH9 October 1997;
WHEREAS EDUCATION Point 1 Section II Resolution No. 50/2001/QH10November 29, 2001 of the National Assembly, the tenth session, X, the tenth term regarding the State budget estimate for 2002;
At the proposal of the Ministry Ministry of Science and Technology The following amendments are made to Article 2 of Decision No. 1247/2003/QĐ-NHNN dated October 20, 2003 of the Governor of the State Bank of Vietnam promulgating regulations on the banking code system used in transactions through the State Bank of Vietnam:
DECREE:
Article 1. Amending and supplementing Clause 3, Article 1 of Decree No. 76/2002/NĐ-CP dated September 13, 2002 of the Government on amending and supplementing certain provisions of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax as follows:
"3. Amend Point d, Clause 1, Article 9, which provides for the deduction of input value added tax, as follows:
d) Production and business establishments subject to value added tax under the deduction method shall be entitled to deduct input value added tax at a rate of 1% of the price of goods and services purchased without a value added tax invoice for the following items:
Agricultural, forestry, and aquatic products that have not been processed, land, stone, sand, gravel, and waste materials purchased without an invoice.
The deduction of input value added tax based on the price of unprocessed agricultural, forestry, and aquatic products purchased as provided above does not apply to commercial trading and export activities.
Purchasing entities must issue purchase receipts and lists in accordance with the guidelines of the tax authority.
Goods and services subject to value added tax purchased from production and business establishments subject to value added tax under the direct calculation method with a sales invoice; unprocessed agricultural, forestry, and aquatic products purchased from production establishments with a value added tax invoice but exempted from value added tax at the production stage; goods subject to special consumption tax purchased by commercial businesses from production establishments for resale; compensation money from insurance operations."
Article 2. This Decree takes effect from the date of signature.
Article 3. The Minister of Finance shall guide the implementation of this Decree.
Article 4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, and Chairpersons of provincial and centrally-administered city People's Committees shall be responsible for implementing this Decree.
PRIME MINISTER
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：