Resolution on some solutions of tax difficulty, obstacles and promote the development of the business _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to Decree No. 08/2012/NĐ-CP on Feb. 16 in 2012 of the Government issued regulation on the work of the Government;
On the basis of the report of the Ministry of Finance (the Sheet number 95/TTr-BTC on July 28, 2014), discussion of members of the Government and the Prime Minister's conclusions in the regular session, held on 30 July 31, 2014, PARLIAMENT: i. the TAX SOLUTION DIFFICULTY Problems, PROMOTE the DEVELOPMENT of the BUSINESS UNDER the AUTHORITY of the GOVERNMENT, the PRIME: 1. The extension of the time limit for payment not exceeding 60 days for the amount of value added tax of imported equipment, machinery to create fixed asset investment project that the total import value from 100 billion or more. The Finance Ministry directed tax authorities perform the following checks before the slow reimbursement for is 5 working days from the date the tax authorities receive a full tax refund proposal profile of the business.
2. Extension of tax deadlines must not exceed 10 years from the date of expiry of tax for investment projects have yet to be paid the basic construction investment was recorded in the State budget, estimation of tax be extended to not exceeding the amount of the State budget balance and grace period does not exceed the budget time owed.
3. enterprises are included in the cost to be deducted for expenses only benefits nature directly to employees that the business had the Bill, certified according to the rules; total expenditure not exceeding 1, average real wages performed.
4. With regard to the project to be granted for investment in registered investment profile sent first granted registered investment of private capital, the investment divergence with specific progress, the licensed investment projects made the investment in the next stage of actual cases done is considered the project the composition of investment projects have been licensed first and enjoy preferential corporate income tax rates applicable incentives for investment projects. With regard to investment projects licensed investment before January 1, 2014 shall enjoy tax incentives for remaining time is calculated from the time of the January 1, 2014 (no actual purchases were made before January 1, 2014), for those businesses are enjoying the preferential enterprise income tax for the period 2009-2013 which in process of production production and trading are additional investment in machinery and equipment regularly then the extra income to enjoy enterprise income tax incentives (not reprocessed for cases taken).
5. Industrial parks are corporate income tax incentives including industrial districts of the municipality of special type, municipality type I centrally and the municipalities of type I in the recently formed from the district since January 2009.
6. Not included in taxable income for personal income account benefits is housing due to the construction employers, provided free to employees working in an industrial housing, due to the use of labour in the construction of economic zones, geographical socio-economic difficulties geographical, economic and social conditions particularly difficult provided free to employees.
7. With regard to the transfer of real estate activity, individual choice method for calculating tax, 25% on the income of each assignment; or 2% on the selling price of each assignment.
8. for stock transfer operations, personal computer method chosen, pay tax of 20% on last year to year and income tax; or computer, 0.1% tax on the sale price of each stock assignment and not the tax year-end.
9. Individual business households have the income from the business has made tax according to the method and the individual's insurance agents, Lottery agents, multi-level sales are held to pay the income tax deduction for personal income tax is not.
10. The enterprise is declared, to deduct value added tax input in case of payment vouchers not used due to time cash payment under the contract.
11. The taxpayer has revenue from 50 billion/year and under perform value added tax according to you.
12. The taxpayer made in settlement geography and business income tax according to you. The case temporarily lower than the total from 20% or more in comparison with the number of corporate income tax payable according to the settlement, the business must pay interest rates slowly filed for the disparity between the number of upwards of 20% from provisionally filed with settlement 31 December of the year of filing to the date of submission of the missing tax amount compared to the number of settlement.
13. The Ministry of finance, in coordination with the ministries concerned the Prime modification, additional listing details the type, scale criteria, standards of the facilities made socialization in the fields of education, vocational training, health, culture, sports, environment policy enjoyed encouraging development of socialization for match practice.
Pending amendments, additional listing details the type, scale criteria, standards of the facilities made socialization not corporate income tax collection.
14. The Ministry of finance in cooperation with the social insurance for Vietnam to have solutions to reduce at least 50% of the number of hours the remit of social insurance, health insurance, unemployment insurance.
II. TAX SOLUTIONS to DEFUSE the DIFFICULT obstacles, ACCELERATE the DEVELOPMENT of the BUSINESS UNDER the AUTHORITY of the NATIONAL ASSEMBLY: 1. Business investment projects enjoy preferential corporate income tax under the provisions of the law on enterprise income tax at the time of licensing or investment certificates. The case of enterprise income tax law has changed, then the business is the right choice or enjoy enterprise income tax incentives under the level are entitled under the rules of the law at the time of licensing or enjoy the incentives under the provisions of the new law be amended, complements the rest if it meets the conditions for tax incentives under the provisions of the law the newly amended and supplemented since the enterprise income tax law amendments, supplements are effective.
2. The income of the business from new investment projects production of products in the category of industrial products to support development priorities applied tariff of 10% in 15 years, tax free in 10 years and 50% reduction of the payable tax in the following 9 years; the case expanded investment product manufacturing in the industrial products category support development priorities specified in this paragraph if they meet one of three criteria for investment to expand provisions in the income tax Act No. 32/2013/business QH13 selected, then enjoy tax incentives (both tax and free time reduction) projects that are active for the rest of the time (if available) or tax exemption for 04 years, 50% reduction of the payable tax in the following 9 years for income increase due to investment in expansion.
Government regulation of industry product catalog support development priorities.
3. Tax free, tax breaks or does not collect taxes for the income of Vietnam enterprise investments abroad when moving about the country. The Prime Minister delivered concrete decisions.
4. Project scale minimum investment of 12,000 (twelve thousand), make disbursements not exceeding 5 years from when the licensed investment applied tariff of 10% in 15 years, tax free for 4 years and a 50% reduction of the payable tax in the following 9 years for income of enterprises from implementing investment projects in the production (excluding production project items subject to special consumption tax, mineral extraction projects). Special case should attract investment, was considering extending more time applying the 10% tariff but must not exceed 15 years.
5. Apply the 20% tax in 2014 and 2015 for businesses operating in the agricultural areas used regularly on 300 labor and how implementation goal harvest products for employees not in a difficult socio-economic and particularly hard. From January 1, 2016, the income of the business on the 17% tax rate is applied.
6. cost control provisions in point 2. m Account 5 article 1 corporate income tax law No. 32/2013/QH13 only applies to the advertising spending.
7. personal income tax Exemption for income from wages, the wages of workers in Vietnam are crewing for hire for the foreign carrier or carriers Vietnam international transport.
8. personal income tax Exemption for income from their ship owners operate direct service providers serving the mining operations off-shore seafood.
9. individual income Tax provisions in point c of Paragraph 6 of article 3 of law on personal income tax only applies to income from prizes in the form of betting.
10. Goods purchased on the importing or to create fixed property of social projects in the field of education, vocational training, health, culture, sports and environment are deducted, or the input value added tax.
11. Ship owners were harvesting the value added tax of ship used for harvesting for the new ship, with a total capacity of main machine from 400 horsepower (CV).
12. Do not collect taxes for natural water resources for agriculture, forestry, fisheries, the match industry.
13. identify business revenue, costs, tax rates and tariffs filed with the State budget (unless a payment in foreign currency in accordance with the Government) in Vietnam; the case generated revenue, costs, tax rates in foreign currency or the taxpayer is obliged to pay in foreign currency but are competent authorities allow payment in Vietnam, the enterprise must transport exchange the Vietnam real trading rate at the time.
14. Delete late tax fines debt incurred before 1 July 2013 of troubled businesses and has filed tax debt before December 31, 2014. Tax debt relief authority made in accordance with Article 22, Paragraph 1 of law amendments and supplements to some articles of the law on tax administration. Assigning specific government regulations the scope of the business objects difficult objective was clear late tax fines on debt.
15. the actual situation and base conditions equipped with information technology, the Government specifies the taxpayers do not have to file the certificate from the file stubs, tax, customs; complete tax records, tax ... that tax authorities, customs authorities already have.
III. IMPLEMENTATION: 1. The Ministry of finance, in cooperation with the Department of Justice, Office of the Government and the ministries and agencies concerned: a) The Government issued the decree amending and supplementing Decree No. 65/2013/ND-CP dated 27 June 2013, no. 83/2013/ND-CP on July 22, 2013 , 209/2013/ND-CP on December 18, 2013, no. 218/2013/ND-CP on December 26, 2013 of the Government and the Prime Minister issued the text of other laws that relate to implementation of the solution referred to in section I of this resolution in the third quarter of 2014 in sequence , the shortened procedure.
b) complete the draft resolutions of the National Assembly on the solutions outlined in section II of this resolution. Finance Minister admit the Prime Minister authorized, on behalf of the Government of the Kingdom Expo session 8 consideration and decision.
c) promotes the work of information, advocacy for tax solutions to defuse the difficult obstacles, accelerate the development of the business in this resolution to business people, to know and monitor, monitor the implementation.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, according to the functions and tasks to focus on directing, guiding, organizing and coordinating the implementation of the solution in this resolution in order to timely remove difficulties for business and production , supported the market. Strengthening the checking, monitoring the process of implementation of the Agency's mission, organization, or individual; Awards, discipline strict, timely implementation of the tasks assigned. Keep abreast of the actual situation, proactive monitoring, reviews to take measures to handle flexible, timely or propose, suggest a competent steering solutions, timely, effective Executive./.