IT ' S SMART

OF THE FINANCE MINISTRY

The implementation of the 57-CP Protocol on August 28, 1993 of the Government stipulated details of the implementation of the Tax Tax Act and the Amendment Law, some of the provisions of the Tax Law.

The Tax Law Base was passed by Congress VIII through June 30, 1990; the Amendment Act added some of the provisions of the Tax Law that was passed by Congress IX through July 6, 1993;

The Government of Decree No. 57 /CP on 28 August 1993 of the Government stipulated details of the implementation of the Tax Law of the Profits And Amendments to the Additional Tax Act.

The manual Finance Ministry performs as follows:

I. SCOPE APPLIES TAX RETURNS

1. The tax object.

According to Article 1 Tax Law, organizations, individuals of independent economic accounting of every economic component that benefits from business production activities on Vietnamese territory must pay tax returns.

Where the unit of the accounting unit depends (subordinated) to the independent economic accounting enterprise, but fulfills the full accounting, which determines the revenues, costs, its own advantages, these units may be subject to tax returns;

Other business-producing units that produce other businesses in local businesses are required to pay tax returns with the local tax authority on the portion of the taxable benefits provided by other business production activities;

Career units, units operating by the funding capital of the State of the State, if there is a business production operation must organize private accounting results of business operations and pay up the yield tax;

The case of business base applies to private or private goods in the form of capital, goods ... for the stock of the stock, and the valuation of the money must submit periodically (e.g., the retail store for the trade stalls trade, goods, etc.). You have to pay for the sale of money to the store, and then you pay tax revenue, tax rates, tax rates of business. The payment of the stock is accounted for by the income of the trading facility to assemble into common income as the basis of the tax-borne income.

Non-tax return object:

Under Article 2 of the Tax Law the yield of non-taxable business production activities include:

Businesses established and operate under foreign investment law in Vietnam, then pay the yield tax in accordance with Article 26 of the Foreign Investment Law in Vietnam.

Agricultural production of agricultural coopercooperships, production groups, individuals (households) of agricultural tax or agricultural use of agricultural land.

2-Tax Subject:

The income tax subject is the yield obtained from home activities, manufacturing, construction, shipping, agriculture, state-owned barracks, dining business, assortable services, and other business-producing activities by organizations, individuals according to the rules. I mean, at Article 1 Tax Law.

Taxable benefits include: The yield of basic business manufacturing activity, in addition to the basic; the yield on lease of TSCE; the yield obtained in the liquation of TSCE, the yield obtained due to asset transfer, equity transfer; equity interest; the return of the product. Financial services, business-related activities.

II. TAX BASE

The income tax base stipulated at the Article 6 Tax Law which is the total tax return of the year and the tax rate.

1. Total tax returns all year.

Total annual tax returns (including calendar year) include the tax returns of basic business, other than basic, other advantages, and are defined as follows:

Taxable yield = [Revenue-Cost of Reasonable Reasonable Costs-Other Tax Exprofits] + Other benefits

2. In terms of revenue to calculate tax returns:

Revenue to calculate the benefits of the tax stipulated at Article 2 Decree No. 57-CP on 28 August 1993 of the Government stipulated details of the implementation of the Tax Law and Amendment Legislation adding some provisions of the Tax Law, which is the full sum of sales, money. Public commissions, commissions, commissions and other revenues have not yet given a cost of the business base in the tax period and are defined in accordance with the individual profession, business activity, as stipulated at Article 3 of the 55-CP Protocol on 28 May. 8 in 1993 of the Government rules out the implementation of the Revenue Tax Act and the Amendment Law adding some of the Revenue Tax Law and item I/B. 73A TC/TCT on 30 August 1993 by the Ministry of Finance Guide to Revenue Tax.

In particular, the taxable product consumed in particular revenue to charge tax returns is sales revenue (which has a special consumption tax).

3. The reasonable cost, valid for charging tax returns.

In accordance with Article 9 Tax Law, Article 4 Decree No. 57-CP On August 28, 1993 of the Government, then the reasonable cost, the valid valid is as follows:

a) Cost of fixed asset depreciation:

The value of TSCE as a depreciation base is a purchase price (+) installation cost, transport, maintenance (if available).

For the TSCE of State Businesses, the price is determined to ensure the proper warranty of capital.

Basic rate of attriation: In accordance with the regulation rate at Decision 507 TC-ĐXD on 22 July 1986 and the current regulations of the Ministry of Finance.

Where businesses have difficulty in manufacturing business, TSCE does not use the full capacity of design, loss of business outcomes, and the local tax is considered for a reduction in basic depreciation of depreciation but must guarantee the principle:

The decrease corresponds to the actual capacity of the TSCE but no more than 50% of the regulation rate at the 507 TC-TXD Decision and no more than the loss of the hole in the year.

Treatment reduces the underlying depreciation rate prior to the offer for free, reducing the proceeds using NSNN capital.

In the case of business investment businesses TSCE using capital loans, productive business production, which needs to increase the basic depreciation rate to generate a fast-paying source of indentured debt, the tax agency will consider handling the offer to increase the basic depreciation of depreciation. of the equity investment property but must guarantee the principle:

You have to pay up enough income tax (revenue, special consumption) every year and do n' t get a capital hole;

The business lacks a repayment of debt to the deadline after having mobilized the self-derived sources (basic capital investment funds, the fund that encourages development of business production ...);

The underlying depreciation of depreciation does not exceed the amount of money that is lacking in loan debt, and the underlying depreciation period returns to the amount of income that is not less than the amount of time paid by the debt-loan debt.

On the basis of the above principles, businesses must have a fully qualified work document, which is recommended by the text of the Local Tax Service to the Ministry of Finance (Tax Directorate) to deal with a specific case in writing. The decision to extract the basic depreciation rate performed when it comes to a report of the year.

Fixed assets of all capital have depreciated but remain in use, continuing to extract TSCE depreciation to reflect the correct cost, but the level of quotation is not higher than the specified rate at Decision 507 TC/ĐTXD and is not charged at the cost to determine. Tax returns.

Major correction depreciation level:

The large cost of the depreciation depreciation is calculated at the cost of valid reasonable costs as the number of rational foods on the Great TSCE repair period, in which:

Major repairs outsourcing in addition to the actual amount of payment in accordance with the bidder;

Major repairs are self-based at the cost of rational reality.

Some of the particular industries, fixed assets, must be fixed at the expense of the major repair of the TSCE, but must use the right purpose for fixed-asset repair, not use for extended investment. Or invest in depth. The maximum pre-amortization of the depreciation period did not exceed the stipulation rate at the 57th TC/ĐTXD Decision on 22 July 1986 of the Ministry of Finance. The local tax department considers and decides every particular case.

b) The cost of raw materials, materials, fuels, energy (collectively known as the cost of supplies):

The cost of an item is only for the supplies to be directly related to the process of making business and to form tax returns in the tax period.

Criterion of physical consumption: The standard of depreciation of actual practice on the basis of regulation of state regulation or jurisdiction. Where the facilities do not have a rating, the base enters the actual level of the previous year and is attached to the savings of supplies for consideration.

Item value: Private value to calculate the cost of supplies is the actual purchase price, shipping costs, impulsable, procurement, macho, processing etc., import duties on imported items (if any). For inventory, it is allowed to re-evaluate each time that changes the price in accordance with the specified price. The self-made physical case is calculated at the cost of actual physical production of that material.

In the course of the use of supplies, if there is a scrap recovery, the portion of the recovered scrap is reduced by the cost of the cost of the item at the cost of the sale or the value of the return.

It is not included in the cost of supplies of procurement, exploitation of supplies.

For the industry, eating, the value of the sale of the sale is calculated as the portion of the cost of the item above. The cost of shipping, impulsable, procurement, preservation is not included in the purchase price.

c) Cost of wages, public money:

The cost of wages, wages is calculated on the basis of the amount of labor of the facility and the rank-level, the pay-side (if available) according to the existing mode attached to the business production results of the facility.

Employers of the facility include labor in the payroll, short term contracts, long-term labor, and job participation in business production that generates tax returns in the tax period;

Businesses pay on the price of a product, according to the revenue or efficiency of the business that must be based on the current wage regime to determine the wage bill:

For the product, the State Service manages the price, the wage bill stipulated by the State.

For products, other services are built by the self-built business unit on the basis of the existing wage regime.

Every wage bill as a basis for charging at the cost to charge taxable tax must be registered with the direct agency tax management;

All of the expenses in addition to the regime, in addition to the reasonable order not to be charged at the cost to charge the taxable gain;

For business facilities outside of the state-owned enterprises (cooperative, manufacturing, private enterprises, private households, equity firms) wages, labour ' s wages are charged at the cost of the price per public price, product wages, and the contract agreement between the person and the company. labor with businesses.

To ensure fair, reasonable, provincial taxes, the city can be based on the wage regime that applies to the state-owned enterprise, the price situation to calculate the salaries, the money for each sector, the Provincial People's Committee, the city of the city. In every particular time.

Determining the cost of wages, the public money is subtracted to calculate the tax returns that must guarantee the principle: The increase rate of the wage fund, the public money must be lower than the increased rate of performance.

Business private owners enjoy full income as a result of the business results brought after the deduction of reasonable, valid expenses and filing of the prescribed tax (including the yield tax). Therefore wages, public money for business private owners is not determined at the expense of tax returns.

d) Other expenses recognized as valid valid, including the provisions stipulated at Article 9 of the Tax Law of Advantages and Points 5, Article 4 Decree No. 57-CP dated August 28, 1993 and the existing state regulatory documents, namely:

The cost of management is the same as: Administrative management costs, labor protection costs, employer spending, training, worker fostering, loan payments, and loan interest, including loan-based investment loans, and loan interest. the water rules;

Purchasing and paying expenses using technical materials, patents, technology transfer licenses, and technical services (not under TSCE) are calculated according to the allocation methodology in business costs.

The expenses are directly related to product consumption or service provision, which generates tax returns in the yield tax period such as: Product packaging costs, product preservation, freight transfer costs, promotional propaganda, consumer consumption, and consumer goods. The product is consistent with the general regulation;

Insurance fund expenditures by the state ' s unity regime such as: Social Insurance, property insurance of business facilities, regulatory health insurance in accordance with UN No. 12 TT/LB on September 18, 1992 of the United Nations Financial-Health-Labor Union (TUBERCULOSIS) And the wounded and the society;

Taxes must submit as revenue taxes, special consumption taxes, resource taxes, capital gains, fees-related fees, which involve the valuation of taxable tax returns in the yield tax period.

It's a teenager.

e) Other costs other than the cost already said above such as the cost of reception, disclosure, transaction, foreign relations are directly related to the process of manufacturing business according to the reasonable actual cost, but the maximum amount is no more than 5% of the total cost.

All costs of regulation at points a, b, c, d, e stated above have evidence, valid invoicing. For agricultural products, forestry, seafood ... the direct purchase of the manufacturer that the seller does not have bills, then set up an inventory of goods that records the name of the seller's address, the price of money.

4. Not to take into account the business costs to determine the tax returns or not to be charged with the benefit of the benefit of the following:

Overdue bank debt payments, the loan payments of other subjects are higher than the rate of interest provided by the State Bank; the bank has said.

The total protection is higher than the actual guarantee;

The damage to the damaged product exceeds the state regulation specified for some industries (casting, glass ...);

Damage to the cease-production caused by external causes, caused by the factory itself, was caused by the disaster, surprise accident; property damage, supplies, capital undetermined funds were subject to the subject matter. damage in payment payment;

The damage caused by personal responsibility;

The monthly ticket costs for employee employees, the cost of the car to take a year off.

Fines: Violations of the economic contract, report regime, business registration, tax-logging, wire, tax, tax, tax, tax-filing, tax-breaking, breach of evidence, etc.;

The training expenditures are not in the approved plans;

The expenses of the other sources of life include:

It's for the employee staff to take a vacation.

The sum of the food for the food house.

Regular, frequent, tough-to-be-expenses.

Details of XDCB, the specialist genus for basic construction works;

In favor of local, corporate, social organization ...

The clothing expenses exceed the level of regulation;

The food for lunch.

Bonus expenses such as savings bonuses, other bonus credits;

Other losses beyond the loss are specified at the d point, Article 13 Decree No. 57-CP on August 28, 1993 of the Government.

5. Identilocate other benefits for charging tax returns.

Other benefits of business facilities are bank deposits, loans (excluding banks, credit organizations, finance) returns to asset leasing, return returns to asset liquation, asset transfer, equity transfer (unless otherwise), the asset tax returns. the real estate business, stocks, bonds), dividends on equity, in terms of financial activities, the benefits of joint venture-related activities.

For the benefit obtained from the joint venture, the link is handled specifically as follows:

a) The case of enterprises that contribute to the establishment of a joint venture enterprise in the country under the form of a holding company, LLC, which has paid the benefits tax in the unit receiving a joint venture, the yield is divided from the venture enterprises under the shares. Part of the capital does not take into account the tax returns of the factory, but businesses have to put their input into the income of the enterprise.

b) The case of enterprises (organizations, individuals) in the country of joint venture with organizations, individual foreign individuals in the form of a contract of business cooperation under regulation at Article 8, Article 17 Decree of 18 April 1993 by the Government of Regulation Foreign investment law in Vietnam, Vietnam's interest in Vietnam is divided into corporate tax returns and tax-tax returns applicable to the profession of the operating joint venture under the provisions of Article 15 No. 1. 57-CP August 28, 1993 of the Government.

Where individuals and economic organizations in the country are in a contract in the form of a contract, the profit of the business activity must be paid to the tax rate applicable to the profession of the joint venture. The recipient of the joint venture is charged with prescribation and tax returns. After paying the income tax, the portion of the profits divided by the venture parties do not have to take into account the tax returns, but have to deal with the accounting and prescribe to the income.

If the joint venture is made in the form of a joint venture, the portion of the product is divided by which the venture has not paid a tax return, then the facility must prescribe and pay the tax returns.

Businesses with linked joint venture operations have to declare, fully present relevant documents for the tax authority such as joint venture contracts, the receipt of public debt, the confirmation of the local tax agency to receive a joint venture in tax numbers. The share of the profits is not subject to tax returns.

c) For businesses that receive the sale of deposit, trust, sales agents, the payment of the return tax of the goods to the deposit, the sale of the sales agent is treated as follows:

Organizations, individuals who are businesses in the country with business registration have goods that are sent to the deposit, commissioned by invoking bills or invoicing and inventory, the benefits of the goods that are sent to the deposit, the trust is counted on the income of the order. Send, trust, to determine the tax returns.

Organizations, individuals who are in the country but not businesses, have goods that are sent to a deposit, a sales mandate, no invoicing or invoicing, no income subject, no income tax, the receipt of a deposit, a sales mandate. Tax returns on the side of the deposit, trust;

Organizations, foreign individuals whose goods are sent to the deposit, the official tax of the goods is treated specifically as follows:

If organizations, foreign individuals belonging to countries that have signed the agreement to avoid taxation twice with Vietnam, the payment of the yield tax is made in accordance with the income tax content that has been written in the agreement;

If organizations, foreign individuals of unsigned countries avoid taxation twice with Vietnam, Vietnam receives a deposit, mandated to pay a tax return for the party, which is sent to the party.

The income tax sent by the recipient, trustee, the sales agent in place of the deposing, the trustee, the sales agent is most calculated by a 3% tax on the actual sale price minus (-) the commission of commissions sent, commissioned.

The taxpayer money is instead deductible to the deposit of deposit, trust.

6. Tax tax returns.

a) The statutory tax tax rate stipulated at Article 5 of Decree No. 57-CP on August 28, 1993 of the Government stipulated that the implementation of the Tax Law of Excise and Amendment Legislation adds some of the provisions of the Yield Tax Act, as applicable as follows:

The subject pays tax returns on a stable tax on tax returns all year for each group of occupations, including business facilities that determine the benefits of taxable (except for small business and trading).

The tax rate applies by point a, Article 5 of the 57-CP Decree on August 28, 1993.

The subjects paid the tax returns at Article 5, as the classification of the profession was based on the national economic divide by the Directorate of Statistics.

The repair activities have industrial-based jobs such as repair of transportation, equipment, and equipment based on the operational nature of the respective industry.

For example: Ship repair, automobiles are classified as a 25% tariff for transport.

Repair activities cater to consumer demand such as civil repair, electronic repair repairs, bicycle repairs, motorcycles, and a 45% other service tax.

Other benefits are paid tax returns according to the tax rate of basic business operations. In the case of basic business activities, there are many tax rates, and other benefits are taxed according to the tax rate of the occupiers which are subject to the highest rates of taxation.

The business base operates a variety of industries with different tax rates that are taxable to the taxable tax of each profession and apply the tax tax rate by profession. In the case of a single-sector, taxable-tax-free basis, the industry's highest income tax rate applies to a total of the total tax benefits of the facility.

b) Additional yield tax tax.

Based on Article 6 of the 57-CP Decree on 28 August 1993 of the Government, the business base in addition to paying a tax on stable tax returns as stated above, if the tax returns exceed the stipulation, then pay the additional tax returns as follows:

A business private household if there is a monthly monthly tax benefit of over 10 million, the share of the income tax exceeds 10 million people paying an additional tax rate of 25%.

Foreign economic organizations such as equity firms, limited liability companies, collective economics ... if there is a tax return in the head of a monthly average monthly contributor to 10 million, the tax returns above 10 million shares have to be filed. Tax returns by 25%.

The monthly tax returns on the capital.

=

Total tax returns for the year Total shareholder contribution x 12 months

For example, the textile company X is in the textile industry, which has a provision of 2 billion shares divided into 100 shares, the number of shareholders which contribute to 10 people and the same number of shares, the tax return in the year 1,800 million.

+ The yield tax must submit to a stable yield:

1,800 million bronze x 35% = 630 million.

+ Profit tax returns 1 January

=

1,800 million. 10 x 12 months

= 15 million

+ The tax return portion does not have to pay the additional yield tax: 10 million x 12 months x 10 shareholders = 1,200 million copper.

+ Additional yield tax must submit:

(1,800 million copper-1,200 million bronze) x 25% = 150 million copper.

+ Total tax returns X must submit:

630 million copper + 150 million copper = 780 million.

The State Business has a high taxable interest due to its objective advantage, which must pay additional tax returns. The additional tax added on the remainder of the yield after paying tax returns according to the steady tax rate of the business profession and to extract the 3 funds of the business under the Government ' s regulation (Fund for the Development of Business Production, Welfare Fund,). It's a reward fund.

+ Businesses with objective advantages are businesses that have more favorable conditions in business than other businesses such as: at a favorable position in business, supply of raw materials, supplies, product consumption, service supply; the first State of the United States. capital, capital support, technical equipment priority, activities in less competitive professions, etc.

+ Every year based on the conditions and efficiency of business production of the provincial tax department business, the city defines businesses that must pay the additional interest tax and the specific submission rate.

+ Additional income tax tax is applied:

* 30% tax on resource mining, manufacturing, construction, transport;

* 40% tax on the industry, eating, service of categories;

+ Business facilities apply the additional yield tax by a tax rate. In the case of business facilities there are many professions where the additional tax rate is calculated according to the business profession which has the highest taxable income.

+ Base tax confirmation base:

Additional tax returns

=

Additional tax returns

x

Additional tax

Additional tax returns

=

Tax returns

-

Tax returns must submit to a stable tax rate

-

The three funds of the factory supplement

* The three-fund extract of the business as a base determines the additional income tax returns stipulated as follows:

The fund encouraged the development of business production by 35% of the remaining taxable tax returns after the tax rate was subtracted from the steady tax rate.

Benefits fund and reward fund: Each fund is equal to 6 months of the actual salary of the business on the basis of a pre-paid basis stipulated by the Government at the 26-CP Protocol on May 23, 1993.

+ The case of business facilities is cited by dedicated funds: The hedge fund, which is the hedge fund, the source of the risk comes from the remaining yield after paying the income tax and the additional tax returns.

+ The dividend dividend dividend gains from the remaining yield after paying the yield tax on a stable tax rate and additional yield tax.

For example, the X business has taxable benefits as follows:

	Tax returns (g)	Steady tax rate (%)	Tax return tax (g)
Business and services business	2.500	45	1.125
Transport business	50	25	12.5
Other production	80	35	28
Other advantages	120	45	54
Add	2.750		1.219.5

The total average food pension fund is legally valid all year by regulation: 864 million.

Tax on a steady tax rate: 1,219.5 million-hedge funds [(2,750tr-1,219.5tr) * 35%] + 864tr = 1,399.6 million.

Additional tax returns must submit (according to the tax rate tax rate).

(2,750tr-1,19.5tr-1,399.6tr) x 40% = 52.4tr.

Total tax returns must submit

1,219,5tr + 52.4tr = 1,271.9tr.

Additional tax returns are determined when there is official decision all year and submit once in the 20-day period since the tax authority ' s announcement.

c) The subject of paying tax returns on the tax rate on the revenue is that the small business and private business households are regulated at 1, 2, 3, Article 11 Tax Law.

The monthly tax revenues of the small business households were issued by the tax authority on the basis of a sales investigation basis, publicly traded, democratic to the base of business.

The sales of the trading merchants were worth each shipment at the market at the time of the shipment.

The subjects are subject to tax returns that must submit at the same time to pay a revenue tax in particular regulation tax for each type of business activity.

III. MANIFEST, TAX RETURNS, TAX RETURNS

1. Organization, business individuals belonging to the economic components must implement a accounting regime under a statistical accounting ordinance issued by the State Council under Order No. 06 /LCT-HĐN on 20 May 1988 and the Charter of the State Accountation enacted under Parliament. The 25 May 1989 issue of the Council of Ministers and decisions, the advice of the Ministry of Finance.

The base to determine the tax returns are the testimonies, accounting reports, and relevant documents of the business facility that are examined by the tax authority, which confirms it is valid, valid by state regulation. If the business facility does not implement a prescribed accounting regime, the tax authority has the right to issue tax returns, in which case the business base must carry out the tax return by the tax authority's decision.

2. To ensure the tax calculation, pay the right of the right-to-rule, the business base must be fully prescribe, correct and submit the basis of the manifest manifold according to the tax authority ' s regulation.

3. Business individual organizations that are not part of the payment of the securities, periodically (month, quarter) must immediately submit a sample tax return tax (attached) to the tax authority over the first 10 days of the following month. The tax rate is provided by the tax authority directly governing the regulation.

The tax authority checks, taxes, and the tax announcement of the tax return must be filed in the 15th of the following month.

The business facility is responsible for filing monthly tax returns according to the tax agency ' s announcement, the slog on the 20th of the following month.

4. End of the year, when there is an official decision, the business base must submit a deposit of the accounting tax on a sample return tax (attached) to a 45-day delay tax authority since the end of the year. The tax authority is responsible for testing, calculating the amount of tax-paying tax returns all year long, the number of tax returns paid off, the number of tax returns required by the business base. The business base has to file a full amount of tax returns as of 15 days since the tax agency's announcement. The business base case that pays the yield tax will be reimbursable by the amount of taxes submitted by the following year by subtracing the return tax return of the following year.

5. Small business households and business base trafficking in the stock exchange on the revenue that is filed for monthly or individual shipments. At the end of the year is not a repayment to the tax authority.

The business base if the dissolution, merger, division, cessation of business must declare and send a prepaid table of tax returns to the tax authority before dissolution, the official business stop simultaneously must submit full tax returns under Article 14 of the Law. Tax returns.

IV-FREE, TAX RETURNS

A-TAX-FREE CASES

1. The elderly, handicrave, small business people, as a family-based business, have monthly income that guarantee only minimum living for themselves (minimum living is the average monthly income level of 90,000m) on a direct labor. It ' s a business production.

2. Transport activities by rough means in the mountains such as bicycles, vehicles, tugboats, tugboats, arrays, unattached boats.

3. The newly established and officially operational production facility since 1993 is exempt from the first two-year tax exemption since the benefit.

For example, the business has been officially active since 1993, resulting in a 1993 business outcome. In 1994, interest was given tax exemption for both 1994 and 1995.

4. Business facilities move the location, from the downstream to the mountain, the island is exempt from its first three-year tax exemption since entering service in the mountains, the islands, have to have the confirmation paper of the destination, destination and new business permits located in the destination.

5. Scientific research activities, technical scientific services contracts by regulation at point 1, 2, 3, section I. 55 /TT-LB on October 2, 1992 of the United Nations Finance-Committee of the State Science and ensuring regulatory conditions at the point of view. 1, 2, section II-Private No. 55 /TT-LB. Only tax returns for the benefit of the implementation of scientific contracts, technical scientific services contracts. In the case of business-producing facilities, there has been scientific research, technical science services, and the immediate accounting of each operation.

6. Tax free of six months from entering manufacturing testing products by regulation at point 4 item I-Digital 55 /TT-LB. Only tax returns for the benefit caused by the production product. The facilities must be accounted for by the yield of the production product.

7. Supporting activities, family economics must ensure the following conditions:

Those who make family economics must be the official employee of the office, the cooperative society adds up to the agency's regulatory hours, the factory, the collective unit.

Those who work with, must be parents, spouses, children outside of labor age, if they are relatives who must be out of labor age and have a name in household household;

Manufacturing activity, the production service of retidiers if not in the individual economy, private is also considered to be a family-owned economy;

In the absence of a person in the labor age who is not a state worker or a social worker who works in a family economy for three years has to be transferred to a business individual.

B. CASES OF TAX RELIEF

1. The newly established production facility after being exempt from the first two-year tax exemption as stipulated at the 3-section A section of section IV above, is reduced by 50% of the yield required in the next 2 years.

The newly established manufacturing base in the troubled regions was reduced by 50% of the tax return for the next four years.

2. The individual organization, which produces business in the hardline regions that are considered to be reduced by a maximum of 50% of the tax return tax, time is reduced to no more than two years.

3. The manufacturing base and some other professions need to encourage investment if there is an expansion of business production or depth investment that benefits higher than the previous one is reduced in favor tax.

The yield tax review for this business production facility must ensure the conditions:

The facilities have been on the investment;

The investment must yield higher efficiency before showing at the number of advantages achieved must be higher than before;

The rate of tax returns by the amount of reinvestment, not including the amount of self-capitalization that is equal to the difference between the total amount spent on reinvestment and the investment capital XDCB, the fund encourages development of business production, other self-added capital; but the maximum decrease is no more than 50% of the yield tax return all year and does not exceed the increase in return due to the investment brought;

Does not reduce the yield tax for extended investment, depth investing for the objects that have been exempt, reducing the yield tax by regulation at point 3, point 4 item A, point 1, point 2 item B said above, subjects are allowed to extract TSCE depreciation with a higher level than I mean, the rules.

To contribute to the difficulty of reducing the difficulty and encouraging businesses to expand, deep investment yields high economic efficiency, in the year considering businesses whose investments are temporarily repaid a portion of the yield tax; the level of withholding the yield tax returns unprofitable. More than 30% of the tax rate should be filed under the year plan and no more than 50% of the tax return tax increases according to the investment thesis.

The official tax rate reduction for the facility is judged to have a five-year decision.

Example:

In 1993 the business establishment spent the investment of $90 million in investment: In which the capital's capital was a basic building of 20 million.

According to the revised economic testimony, the yield tax increases as a result of the investment yield of $50 million per annum.

The business base was given a tax plan that was required to submit in 1993 of 120 million.

The yield tax break in 1993 is calculated as follows:

The entity on the investment of expanding business in addition to its own source of capital is: 90 million-20 million = 70 million copper;

The rate of tax rebate in 1993 was 25 million (with 50% of the increase in income tax due to the investment efficiency being approved and below 30% of the yield tax required in 1993).

In the end of 1993, in effect, the yield increased due to a $56 million investment efficiency. The total tax rate in 1993 was 130 million.

The yield tax was reduced in fact by 1993 of 56 million.

4. Items manufacturing businesses need to replace imported goods under the portfolio announced by the State Planning Commission, which is due to reduce no more than 50% of the yield tax return of the item in order to replace imported goods in a period of one year, since the start. The production is profitable.

The conditions for tax relief are:

Items issued by the production base in "item catalog need to replace imported goods" issued by the State Planning Commission during each period and during the time of the catalogue are in effect.

The new facility started producing that item after the date of publication of the item catalog that needed to replace the imported goods. Starting production including the previous case had produced or moved to other items in the time of two years or more, it began to produce again.

The manufacturing facility strictly approx accounting books, invoicing, full accounting, clear, the exact number of items required to replace imported goods, in order to obtain an income tax rate.

The special case must have a written offer of the Provincial People's Committee, the Central City of the Central Committee, or the Ministry of the Ministry of the Ministry and must be considered by the Government. The Ministry of Finance may consider reducing the yield tax for each specific case.

The manufacturing base must report in writing to the agency directly to the tax collection, which is clear according to the above conditions to report to the tax authority on the basis of tax relief on the basis.

The troubled region is a region of extreme natural conditions, poor base infrastructure, directly affecting the business and income results of employers in the business that only guarantee the minimum living for themselves, just the equivalent of a single one. the minimum wage in the state ' s wage regime stipulated.

The newly established business production facility is the newly invested facility under the decision of the competent authority, which is granted a business registration license. Previously established facilities, reorganization of business production, merger or separation of old facilities into new facilities, old manufacturing facilities are renamed or have expanded renovation investments, changing production items, not newly established facilities. and it is not subject to a tax reduction in this regulation.

C. THE CASE WAS SHIFTED THE HOLE TO THE FOLLOWING YEAR

The business-making facility is struggling with natural disasters, accidents, accidents, or unexpected objective reasons that the capital loss business, which is directly administered by the tax collection, is transferred to the business year. Next year to subtract the tax returns before the tax returns. The time was moved to calculate the yield tax for no more than 2 years.

*For example, the Business Facility in 1993 suffered a loss of 90 million.

Tax returns:

1994 was 30 million.

1995 was 50 million.

The business facility will be transferred to subdue the tax returns two years after the next.

1994 was 30 million.

1995 was 50 million.

The remaining losses of 1993 were 10 million business base companies that were not transferred to the benefit of the next year's tax return (1996).

D. JURY OF IMMUNITY, TAX CUTS
AND MOVE THE HOLE TO THE NEXT YEAR.

1. The direct tax authority management of the business production facility is responsible for strictest inspections under the regulatory conditions at this Smart to exempt the yield tax, transfer holes to the specified cases at Point 3-Section A-Part IV; Points 1-Section B-Part IV; Section C-Part IV says above. The exemption, reducing the yield tax to the prescribed cases at this point and moving the hole to next year does not have to make a decision and is done when the tax tax returns.

2. The prescribed tax exemption cases at Point 1, 2, 4, 5, 6, 7 Section A, Point 2, Section B, Part IV of this Notice issued by the Bureau of Internal Revenue, decided on a waive of less than 50 million copper.

3. The prescribed tax reduction cases at point 3, section B, section IV of this and the regulatory tax exemption cases at point 2, section D, section IV of this Wednesday led by the General Secretary General of the Internal Revenue Service to free from 50 million to 100 million. Copper, over 100 million or more, is decided by the Secretary of the Treasury.

4. The authority has the authority to decide on the exemption of the yield tax, and also the decision to suspend the yield tax in accordance with the regulation at point 3, section B Part IV.

E. RECORDS OFFER AS LONG, DOWN AND PROCEDURES FOR FREE, TAX RETURN

1. For the specified tax exemption at point 1, point 2, section A, section IV of this message must have:

The manufacturing facility, business as a tax exempt application (2 copies) explicitly states the cause, the reason for the confirmation of the local government ' s confirmation tax (UBND ward, commune) local tax authority that treats regulatory conditions, confirmed, (signed, closed). sign) at the end of the single, then send it to a one-copy basis, save the one-copy tax agency.

2. For the specified tax exemption at point 3, section A section IV of this message must have:

Decided to establish a new business.

Business registration, registration of prescriptions for tax (card tax, revenue);

The profile is complete, the new production facility is in use;

Report of the year, tax judgment.

3. For the case of a prescribed tax reduction in point 1 section B part IV of this message must have:

Testimony from the testimony to be exempt from the first two years of tax.

The report ' s decision-making report involves the tax reduction;

The specified text is a difficult zone.

4. The case of a prescribed tax reduction at point 4, item A, section IV of this message must have:

Application for free, tax relief;

The decision to allow the headquarters of the local government to move in;

Business registration;

Decision-free, tax loss the previous year (if any);

The official decision of the year;

The editorial audit and the recommendation of the direct management tax authority.

5. The prescribed tax reduction case at point 4, section B, section IV of this message must have:

Tax exemption application;

The official year 's decision, which contains the details of the product' s return to import goods;

The receipt of the decision-making and the recommendation of the direct tax authority managed.

6. The case of a prescribed tax reduction at point 5, section A part IV This message must have:

Application for free, tax relief;

The establishment of a competent authority. If it is a collective organization, the individual must have a certificate of registration of scientific research by the provincial scientific governing body, the city as stipulated at Article 15-Protocol 35-HSBT on 25 January 1992;

Business license (for business base);

Scientific research contract, scientific contract. The contracts ensure sufficient regulatory records of the management of the subject matter, the scientific research project (the decision of the competent organ). Private contracts between organizations, individuals with each other (including foreign countries) must have the confirmation of the state governing body for scientific management:

The contract value from 100 million or more due to the Ministry of Science, Technology and Environment confirmed;

The contract is below 100 million due to the provincial scientific authority, the city confirmed;

The formal decision of the year of the facility has detailed data on the results of research activity, scientific services; and

The editorial examination of the year decision and the recommendation of the direct tax management agency.

7. The prescribed tax reduction case at point 6, item A, section IV of this Private Information must have:

Technical economic treatises by the governing body, the browsing management identified as the product production product;

The official year ' s decision, which has the effective details of the new product testing operation;

The audit editor and the recommendation of the direct tax management agency.

8. The case of a prescribed tax reduction at the point 2 section B Part IV This message must have:

The official decision of the year;

The audit of the decision checks and the recommendation of the direct management tax authority;

The income statement of the worker;

The documents confirm that the region is difficult.

9. The case of a prescribed tax reduction at the point 3 section B Part IV This message must have:

The official decision of the year (fiscal year plan for the case of rekeeping tax returns);

Economic testimony of the deep-depth investment approach; expansion and investment plan in the year (for the case of a temporary tax return tax);

The compaction of the results of the results of the business production results, tax decisions, documents related to the given amount of money: invoice, certificate, payment of the investment work and the proposed work of the local tax authority, which determines the number of documents. The real money on reinvestment has not yet resolved the amount of capital of the year (the need for capital investment in terms of the plan for the tax-tax return case), the investment capital of the year (basic building investment fund, the development fund development fund ...).

10. The case transferred in accordance with the regulation at section C section IV of this message must have:

The Order of the Council defines the damage value (which is representative of the direct tax authority governing body), for the case of disaster, competition, accident;

The official report of the year has a detailed account of the cost of damage caused by natural disasters, accidents ...;

The editorial examination of the official year decision and the recommendation of the direct management tax authority;

The Direct Tax Management Authority is responsible for examining the review of metrics and the situation regarding the review, reducing the income tax, addressing the cases under the jurisdiction. Non-jurisdiction cases must have an opinion and written petition accompanying the application of the application, the reduction of the business to the tax authority above the decision review. The document files are provided for as long as the original, if it is a copy of the evidence.

The handling of the yield tax exemption is made when there is a formal decision report of the year.

V. MISSION OF BUSINESS FACILITIES

1. When the tax authority has a request for documents that is relevant to the examination of the tax calculation, the business facility has a mandate:

a) To provide, to provide, to the right of the documents;

b) The interpretation, proof of the unknown in the affidavit, book, certificate from accounting;

c) The inventory of the material, the repository for the bookkeeping, the accounting from accounting.

The business facility is not invoked due to professional secrecy to refuse to publish, provide or explain the necessary documentation on the requirements of the tax authority.

2. The business base is entitled to ask the tax authority not to be allowed to reveal to the organization or other individuals who are not responsible for the documents issued by the business facility or to provide the professional secret of the business facility.

VI. BREACH OF VIOLATION, COMMENDATION

Violation of the breach, commendation under the terms 27, 29, 30 of the Tax Law implemented by regulation at NC/TCT on 24 February 1993 by the Ministry of Finance instructed; Decree No. 1 CP on 18 October 1992 of the Government on Regulation. They ' re going to punish the administrative breach in the tax sector. The fines of either tax or fines are required to pay off the amount of taxpayer money, the statutory payment of the law, each day being fined 0.2% (two parts per thousand) of the slow tax return.

VII. MISSION, THE JURISDICTION OF THE TAX AUTHORITY

1. The task of managing the yield tax returns due to the tax authority system of the Finance Ministry in charge.

2. The jurisdiction of the individual tax authority on the review of the prescribed complaint is as follows:

The tax authority on the complaint filed a complaint filed by the senior tax authority.

If you have a complaint, the Secretary of the Treasury decides.

While complaints, organizations or individuals still have to submit the full amount of tax or the amount of fines that have been notified.

VIII. PERFORMANCE EFFECT

This announcement came into effect on 1 September 1993.

The 1993 tax return was calculated for the month of the year: the first 8 months of the year executed by the tax rate stipulated at the Tax Law, the last four months of the year's implementation in accordance with the tax rate of the additional amendment law.

The waive, the tax reduction was made for the 1993 decision-making.

It replaced the 47 TC/TCT on 4 October 1990 and other provisions of the tax return tax.

In the course of execution if there is a problem with the problem, business facilities, local sectors, the industries that reflect on the Ministry of Finance (the General Revenue Service) are resolved.

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

Date of the year.

TAX ADVANCE TAX TABLE

(gentlemen) ... five ...

Business base name (or business owner name) business

Business location

The opening of the account ... Account number

Order Number	Tax consumption only	The manifest of the business facility	Tax authority check.
1	Tax revenues
2	Expenses:
	a) The cost of the depreciation of the TSCE
	b) Physical expenses
	c) Cost of wage
	d) Other expense
3	Taxes must be filed
	-Revenue.
	-Special consumption.
	-Resources.
	-Capital.
	-The fee.
4	Other benefits
5	Total tax returns
6	Tax returns to budget

The figures, the above document, are accurate, honest, if the tax authority checks, the detection is not true, the facility will be subject to regulation at 1b Article 27 Tax Law.

Tax cadres checked	Chief Accounting.	Director (KD owner)
Day ... month ... the year ... (Sign)	(Sign)	(Sign name, stamp)

THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness

Date of the year.

APPLICATION FOR TAX-FREE

Send glasses:

Business base name:

Business sector:

Business location:

Where to open the account: Account number:

Recommend a reduced tax authority-free tax returns for the facility in May

The tax rate must submit:

The amount of tax returns offer decreases or as long as:

Tax returns must be filed:

Reasons for reducing or exemption from the yield tax:

Document-free tax relief program documents include:

1-

2-

3-

The figures, the above document, are accurate, honest, if the tax authority checks, the detection is not true, the facility will be subject to regulation at 1b Article 27 Tax Law.

Chief Accounting.	Director (owner)
	(sign-stamped)

THE SOCIALIST REPUBLIC OF VIETNAM.

Independence-Freedom-Happiness

Date of the year.

TAX RETURNS TAX RETURNS

Year:

Business base name (or business owner name)

Business

Business location

Where the account number is opened

The record number of the business base	Tax authority check.
1	2	3	4
1	Tax revenues
2	Expenses
	a) The cost of the depreciation of the TSCE
	b) Physical expenses
	c) Cost of wage
	d) Other expense
3	Taxes
	-Revenue.
	-Special consumption.
	-The resource tax.
	-Tax tax.
	-The fee.
4	Other benefits
5	Total tax return (1-2-3 + 4)
6	Tax returns
7	Tax returns the previous year. (missing or redundant)
8	Tax returns must be filed in the year
9	Tax returns for the year
10	Tax returns next year (file missing, excess)

The figures, the above document, are accurate, honest, if the tax authority checks, the detection is not true, the facility will be subject to regulation at 1b Article 27 Tax Law.

Tax cadres checked Date of May Sign name

Chief Accounting.

Director (owner) Sign-stamp