Decision No. 98/2005/QD-BTC of the Ministry of Finance amends the preferential import tax rate for passenger cars belonging to groups 8702, 8703. The new tax rate applies to both new and used vehicles, with used vehicles having a higher tax rate.
要点
- Passenger cars belonging to groups 8702, 8703 → shall be subject to the new tax rate
- Used passenger cars referred to in Article 1 of this Decision and motor vehicles with engines used for transporting goods with a maximum gross weight not exceeding 5 tons → shall be subject to a tax rate of 150%
🌐 本文件的社会影响
- Positive impact: Reduces the tax burden on enterprises importing new passenger cars, creating favorable conditions for investment and consumption.
- Negative impact: Increases costs for individuals purchasing used passenger cars, affecting the used car market.
❓ 常见问题
What is the new tax rate?
The new tax rate applicable to passenger cars belonging to groups 8702, 8703 has not been specified in the document. Used cars and motor vehicles with engines used for transporting goods with a maximum gross weight not exceeding 5 tons will be subject to a tax rate of 150%.
When does this Decision take effect?
This Decision takes effect and applies to all customs declarations for imported goods registered with the Customs authorities fifteen days from the date of publication in the Official Gazette.
What types of used passenger cars are included?
Used passenger cars referred to in Article 1 of this Decision and motor vehicles with engines used for transporting goods with a maximum gross weight not exceeding 5 tons.
When is the new tax rate applied?
The new tax rate applies to all customs declarations for imported goods registered with the Customs authorities fifteen days from the date of publication in the Official Gazette.
Which types of vehicles are subject to a tax rate of 150%?
Used passenger cars referred to in Article 1 of this Decision and motor vehicles with engines used for transporting goods with a maximum gross weight not exceeding 5 tons.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment of preferential import tax rates for passenger cars belonging to groups 8702, 8703 in the Preferential Import Tariff Schedule
thuộc các nhóm 8702, 8703 trong Biểu thuế nhập khẩu ưu đãi
THE MINISTER OF FINANCE
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 977/2005/NQ-UBTVQH11 dated December 13, 2005 of the Standing Committee of the National Assembly on the issuance of the export tariff schedule according to the list of taxable goods categories and the tax rate range for each category, the preferential import tariff schedule according to the list of taxable goods categories and the preferential tax rate range for each category;
Pursuant to Decree No. 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
At the proposal of the Director of the Department of Tax Policy,
DECISION:
Article 1. Amend the preferential import tax rates for passenger cars belonging to groups 8702, 8703 in the Preferential Import Tariff Schedule issued together with Decision No. 110/2003/QD-BTC dated July 25, 2003 and stipulated in Decision No. 97/2005/QD-BTC dated December 15, 2005 of the Minister of Finance to new preferential import tax rates specified in the List of Amended Preferential Import Tax Rates for Passenger Cars issued together with this Decision.
Article 2. Apply a preferential import tax rate of 150% (one hundred fifty percent) for used passenger cars listed in Article 1 of this Decision and for used motor vehicles with a maximum gross weight not exceeding five tons for cargo transport detailed in Decision No. 88/2005/QD-BTC dated December 1, 2005 of the Minister of Finance.
Article 3. This Decision shall take effect and be applied to all customs declarations for imported goods registered with the Customs authorities fifteen days from the date of publication in the Official Gazette./.
DEPUTY MINISTER
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