THE RESOLUTION.

About some of the tough, entangled tax solutions, push the growth of the business.

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THE GOVERNMENT.

Government Law Base December 25, 2001;

Base of Protocol 08 /2012/NĐ-CP February 16, 2012 of the Government enacted the Government ' s Employment Statute;

On the basis of Report by the Ministry of Finance (Numbers 95/TTr-BTC on 28 July 2014), discussion of Government members and the conclusions of the Prime Minister at the regular session, held on 30, 31 July 2014,

DECISION:

I. THE SOLUTIONS FOR THE TOUGH, ENTANGLED TAX, PUSH THE DEVELOPMENT OF THE GOVERNMENT UNDER THE GOVERNMENT ' S JURISDICTION, THE PRIME MINISTER OF GOVERNMENT:

1. Renewable the payment deadline for no more than 60 days for the increased value of the value of the machine, the device imported to create the fixed assets of the investment project that the total value is imported from 100 billion or more. The Ministry of Finance directed the tax authority to perform a tax refund on the post-delay examination of the five working days, since the day the tax agency received full tax returns from the business.

2. Renewable the maximum tax payer for no more than 02 years, since the expiration of the tax filing on the investment project has not been paid by the underlying capital investment fund that has scored in the state budget bill, the amount of tax renewed does not exceed the state budget amount. The water is owed and the extension time does not exceed the amount of time the budget is owed.

3. The business is charged at the cost of being subtracted to the cost of the welfare charge directly to the worker in which the business has the invoice, the prescribed certificate; the total amount of no more than 1 months the actual salary is actual.

4. For investment projects that are invested in the investment licensing body that in the first investment registration file to the investment licensing agency that registered the number of investment capital, the first to the particular implementation of the particular implementation progress, investment projects are licensed to make investments in other investments. The next phase of real practice is considered a component project of the first licensed investment project and is entitled to preferable corporate income tax on a preferable level of investment in the first investment project. For the first licensed investment project on 1 January 2014, tax incentives are entitled to the remaining eligible preferable time as of 1 January 2014 (the actual regression made prior to 1 January 2014),

For businesses that are enjoying the 2009-2013 period business income tax that in the manufacturing process, the business has an investment in the addition of machinery, regular equipment, the added income share benefits corporate income tax. A career (not reprocessing the case was done).

5. Industrial areas preferable to corporate income tax include the industrial sector of the counties of the special type municipality, the Central Type I-type municipality and the newly established District I-type municipalities formed from the district since 1 January 2014. 2009.

6. Does not count on a personal income tax income for the benefit of being a housing employer, providing a free supply to workers working in the industrial zone, housing employers built at the economic zone, the site, and the employment of the employer. has economic conditions-difficult societies, places with economic conditions-particularly difficult societies that provide free to the workers.

7. For real estate transfer activity, the individual is selected by the option of the calculation, paying a 25% tax on each transfer fee; or 2% on the sale of each transfer fee.

8. For the stock transfer operation, the individual is selected by the option of the calculation, paying a 20% tax on the income of the year and the end of the year the tax decision; or calculation, paying a 0.1% tax on the sale of the stock per transfer and the end of the year does not resolve the tax.

9. Personally, a business income from a business that has made a tax in a securities and personal tax is an insurance agent, a lottery agent, a multi-level sales organization that is held in return for a personal income tax deduction, not a tax decision.

10. Businesses are listed, deductible the value added tax input in the absence of a certificate from non-cash payment due to the time of the contract payment under contract.

11. The taxpayer has revenues from 50 billion co/year returns to make valuing the value added according to the quarter.

12. The taxpayer makes a annuation of the year and pays up the corporate income tax in the quarter. The case of a lower number of temporary payments from 20% or more of the business income tax must submit to a decision, the business must pay a slow payment for the difference from 20% or up between the amount of the advance with the calculated number from December 31. The tax year to the date of the tax return is missing from the number of payments.

13. The Ministry of Finance chaired, in collaboration with the ministries, the relevant government-based Prime Minister, the addition of the Detailed Portfolio of categories, scale criteria, standards of socialization implementation facilities in the field of education-training, vocational training, health, health and education. Culture, sport, environment enjoyed policy incentives to develop socialization in line with reality.

While waiting for the amendment, the addition of the Detailed Catalogue of the types, scale criteria, standards of socialized implementation facilities have not been able to access the corporate income tax.

14. The Ministry of Finance coordinated with the Vietnam Social Insurance to have a solution aimed at reducing at least 50% of the hours filed for social insurance, health insurance, unemployment insurance.

II. THE SOLUTIONS TO TAX-FREE, ENTANGLED TAX, PUSH FORWARD THE DEVELOPMENT OF THE BUSINESS UNDER THE JURISDICTION OF CONGRESS:

1. Enterprise has an investment project that enjoys corporate income tax on the regulation of corporate income tax law at the time of licensing or investment certificates. In the case of changing corporate income tax legislation, the business is entitled to choose or benefit the corporate income tax in accordance with the regulation of the law at the time of licensing or being granted preferable incentives. The new law was amended, complemated for the rest of the time if the tax preferable tax conditions under the new law were amended, supplematuation since the tax-income tax legislation amended, the addition of the enforced effect.

2. Income of the business from the implementation of the new investment project production of products in the portfolio of Industrial Products Support Development is applied to a 10% tax rate in 15 years, tax-free for 04 years and is reduced by 50% of the tax return in the next 9 years according to; the investment case expansion produces product production of the Industrial Product portfolio that prioritits the regulation of regulation in this clause if one of the three criteria for investment extends regulations at the Digital Enterprise Revenue Tax Act. 32 /2013/QH13 is the choice of tax incentives (both tax and free time, down) under the project that is operating for the rest of the time (if any) or given a 4-year tax exemption, a 50% reduction in taxes must submit in the next nine years for additional income increases due to open investment. Wide.

The government provides the portfolio of industrial products that support development priorities.

3. Free tax, tax cuts or non-tax revenue on the income portion of Vietnam ' s business investment overseas when moving back to the country. The Prime Minister decides to be specific.

4. The investment project has a minimum capital investment of $12,000 billion (tens of two trillion dollars), making a budget of no more than five years since licensed investment is applied to 10% in 15 years, tax-free for 4 years and a 50% reduction in taxes required. for the next nine years on the income of the business from the implementation of the investment project in the manufacturing sector (excluding the special consumption tax return project, the mineral extraction project). The need for a special to attract investment is considered to extend the amount of time that applies a 10% preferable tax rate but a maximum of no more than 15 years.

5. Apply a 20% tax in 2014 and 2015 to the operating business in the agricultural sector using regularly over 300 labourers and does the implementation of the harvest product for workers who are not part of the economic-social table-hard and difficult society. I mean, especially difficult. From 1 January 2016, the earnings of the above business imposed a 17% tax rate.

6. Cost control costs at Point 2.m Section 5 Article 1 The digital income tax law 32 /2013/QH13 It ' s only applied to advertising.

7. Tax free of personal income on income from wages, Vietnamese workers ' wages is a charter boat for foreign carriers or international carriers of Vietnam.

8. Free income tax on the owner ' s income from the operation to provide direct service service to the offshore seafood mining operation.

9. Personal income tax stipulated at Section 6 Article 3 The individual income tax law applies only to reward income in the form of bet.

10. Goods purchased or imported to create a fixed asset of the socialization project in the field of education-training, vocational education, health, culture, sports, and environment are deductible or the valuing of the value added input.

11. The owner of the seafood mining ship is given the increased value of the ship's capital to exploit the new ship's construction, upgrading to the total main power capacity of 400 horsepower (CV).

12. No resource tax on natural water for agriculture, forestry, fishing, and agriculture.

13. Businesses define revenue, cost, tax rates and state budget filing taxes (except for the case of a government tax filing by the Government) in Vietnam; the case of a turnover of revenue, expenses, foreign tax rates. Bad or taxpayers are obliged to submit in foreign currency, but are authorized by the authorities to pay taxes on Vietnamese dollars, and the business must make foreign currency a foreign currency to the Vietnamese at the rate of actual trading at the time of the birth.

14. Deleting the tax breaks filed before 1 July 2013 of the business met with objective difficulties and submitted the original tax debt before December 31, 2014. The authority to clear the tax debt is made in accordance with Article 22 Article 1 of the amended Law, which complements some of the provisions of the Tax Management Law. The government provides specifically the scope of the business object that meets the objective of being able to remove the tax-paying tax on the site.

15. The actual situation base and site of information technology, the Government specifically stipulated that the taxpayer does not have to submit evidence from the filing, tax, customs; tax refund records, tax returns etc. the tax authority, the customs agency already has.

III. ORGANIZATION EXECUTION:

1. Ministry of Finance chaired, in coordination with the Ministry of Justice, Government Office and ministries, related agencies:

a) The Government issued the revised Protocol, the addition of the Decree: number 65 /2013/ND-CP June 27, 2013, No. 83 /2013/NĐ-CP July 22, 2013, No. 209 /2013/NĐ-CP December 18, 2013, number 218 /2013/NĐ-CP December 26, 2013 of the Government and the Prime Minister of the Government enacted other legislation relevant to implement the solutions outlined in this I Resolution in the third quarter of 2014 according to the order, the procedure is shortened.

b) Complete the resolution of the Parliamentary Resolution on the solutions set forth at the purpose of this Resolution II. The Minister of Finance acknowledges the Prime Minister's authority, on behalf of the Government of the National Assembly of Course XIII of the 8th Congress to review, decide.

c) Push the information technology, propagate the solutions to the difficult, entangled tax, push the development of the business at this resolution to the people, businesses to know and monitor, monitor the implementation.

2. Ministers, peer-agency Prime Minister, Head of Government Office, Chairman of the People ' s Committee of the Provinces, the Central City of the Central in accordance with the function, the mission is assigned to focus, guide, organization implementation and coordination coordination. declare solutions at this resolution in time to make it difficult for business production, market support. Increased inspection, supervising the process of carrying out the duties of the agency, organization, individual; reward, discipline in time, to strict the execution of assigned tasks. Monitoring the actual situation, actively monitoring, evaluating to have a flexible, timely, or petit processing measure, the granting of licensing of the authorship solutions, timely, effective ./.