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Circular 141/2013/tt-Btc: Guide The Implementation Of Decree No. 92/2013/nd-Cp Of August 13, 2013 The Government Detailing The Implementation Of A Number Of Articles With Effect From 1 July 2013 Of Luậ ...

Original Language Title: Thông tư 141/2013/TT-BTC: Hướng dẫn thi hành Nghị định số 92/2013/NĐ-CP ngày 13 tháng 8 năm 2013 của Chính Phủ quy định chi tiết thi hành một số điều có hiệu lực từ ngày 01 tháng 7 năm 2013 của Luậ...

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FINANCE MINISTRY
Number: 141/2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 16, 2013

IT ' S SMART

Routing Guide to Number 92 /2013/NĐ-CP August 13, 2013 by Government

regulation of the details of the implementation of certain things in effect from 1 July 2013

of the amended Law, which complements some of the business income Tax Law

and the Amendment Law, which adds some of the provisions of the Value Added Tax Law

____________________________________

Increased Value Tax Law Base 13 /2008/QH12 03 June 2008 and the Amendment Law, which complements some of the provisions of the Value Added Tax Law 31 /2013/QH13 June 19, 2013;

Corporate Income Tax Law Base 14 /2008/QH12 June 03, 2008 and the Amendment Law, which adds some of the provisions of the Digital Income Tax Act. 32 /2013/QH13 June 19, 2013;

Tax Management Base 78 /2006/QH11 November 29, 2006 and the Amendment Law, which adds some of the provisions of the Digital Tax Management Law 21 /2012/QH13 November 20, 2012;

Base of Protocol 92 /2013/NĐ-CP August 13, 2013 by the Government stipulated the implementation of some of the valid provisions from 1 July 2013 of the Amendment Law, which complements some of the provisions of the Enterprise Income Tax Law and the Amendment Law, which complements some of the provisions of the Value Added Tax Law. increase;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General of the Internal Revenue Service;

Minister of Finance to execute the regulation at the Digital Decree 92 /2013/NĐ-CP August 13, 2013 by the Government rules the implementation of several things in effect from 1 July 2013 of the Amendment Law, which complements some of the provisions of the Enterprise Income Tax Law and the Amendment Law, which complements some of the provisions of the Value Added Tax Law. increase as follows:

Chapter I

CORPORATE INCOME TAX

What? 1. Apply corporate income tax on business with total annual revenue of no more than $20 billion.

1. The business was established by the regulation of Vietnamese law, including cooperation, a career unit (later called enterprise) had a total annual revenue of no more than 20 billion dollars in the use of a 20% corporate income tax rate since January 1. July 2013.

The total year revenue as a base that identifies the business subject to a 20% tax imposed as the total revenue of the adjacent year's adjacent year, the base of the business is determined by the code only [01] and only the number [8] on the Appendix Activity Exhibit. The business of the previous year's tax period adjacent to the 03-1A/TNDN denominated by the TNDN tax declaration No. 03 /TNDN issued in accordance with the Digital Information. 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance and the revised, complementary, alternative (if available).

For the newly established business between 01/01/2013 until the end of June 30, 2013, the revenue was determined to base the "birth rate in the period" (not including other income) code [21] on the temporary business income tax. property of the first quarter and second quarter 2013 by Type 01A/TNDN issued by Digital Information 28 /2011/TT-BTC February 28, 2011 of the Ministry of Finance and the revised, complementary, alternative (if available).

The business case has a total time of business manufacturing activity since its inception to the end of the 2012 corporate income tax period not enough 12 months or the first tax period of 2012 more than 12 months by regulation then employment revenues. The base identification base that is applied to a 20% tax rate at this is the monthly average revenue of the 2012 corporate income tax, which does not exceed 1.67 billion.

The newly established business case in the first six months of 2013, the sales of the business determined that the business was to be imposed by a 20% tax rate at the end of the year was the average revenue of the first months of 2013 as of June 30, 2013. No more than 1.67 billion.

For the newly established business since July 1, 2013, there is a 25% tax-quarterly preterm (except for the tax-preferable property case). End of the fiscal year if the average monthly revenue of the year does not exceed 1.67 billion dollars the business decides the business income tax must submit to the fiscal year by a 20% tax rate (excluding the regulatory income at Clause 2, Article 1, This is private.

2. Tax tax of 20% rules at paragraph 1 This does not apply to the following income:

a) Income from capital transfer, transfer of capital to capital; income from real estate transfer (excluding income from investment-business in society provided at Article 2, This Information), income from the investment project transfer, transfer of the right to participation. the investment project, the transfer of exploration rights, mining of minerals; income received from manufacturing operations, business outside Vietnam;

b) Income from search, exploration, oil extraction, gas, other precious resources and income from mining operations;

c) The income from the service business is subject to a special consumption tax in accordance with the provisions of the Special Consumption Tax Law.

3. The specified principle:

a) The business has to do private accounting of the income that is imposed by a 20% tax rate and the income portion is not imposed by a 20% tax rate. The private non-fusion business case is given a 20% tax-imposed income and the income portion is not imposed by a 20% tax, the income imposed by a 20% tax rate is determined in proportion between the sales revenue, which provides services. is applying a 20% tax on total revenue in the corporate tax period.

b) After the individual is determined to be obtained, the business is allowed to offset the interest, the hole between operations together, the remainder of the income after the offset applies the rate of corporate income tax according to the income tax rate of the income. The profit-clearing, the hole between the activities together in each of the stages applied to the particular text as follows:

-For the period from July 1, 2013 to the end of December 31, 2013 implementation stipulated at Article 16 Business Income Tax Law 14 /2008/QH12 June 3, 2008 and the execs were directed.

-Since 01/01/2014 executed by regulation at paragraph 10 Article 1 Amendment Law, which adds some of the provisions of the Digital Income Tax Law 32 /2013/QH13 June 19, 2013 and the execs were directed.

c) Define the income imposed by a 20% tax rate from July 1, 2013:

-The business case that determines the revenues, costs, and taxable income of the business manufacturing activity is imposed by a 20% tax rate from July 1, 2013, which applies a 20% tax rate according to the actual corporate accounting business since July 1, 2015. 2013.

-The non-determined business case was taxable by the operating income tax imposed by 20% from July 1, 2013, the income imposed by a 20% tax rate since 1 July 2013 was determined on the basis of the income number. is to apply a 20% tax on average per month's (×) months of active business production from July 1, 2013 to the end of that fiscal year and is determined in the following formula:

The income is a 20% tariff application since July 1, 2013 through the end of the fiscal year.

=

The total income of the income imposed a 20% tax on the fiscal year.

x

The number of months of business production since 01/7/2013 to the end of the fiscal year

The total number of months of business production in the fiscal year

Example:

Business A had five financial years starting from April 1, 2013 through March 31, 2014 (the previous fiscal year having a total of $20 billion) had a total taxable income of 1,200,000,000, the identification of the income was applied. Tax rate of 20% from 1 July 2013 to 31 March 2014 (9 months) as follows:

Income of the area applied to a 20% tax rate since 01/7/2013 to March 31, 2014

=

1,200,000,000 (bronze)

x 9 (month)

900,000,000

12 (month)

What? 2. Apply the corporate income tax on the income of the business from investing-the social housing business.

1. The business was established by the regulation of Vietnamese law, including cooperation, a career unit (later called enterprise) making investments-social housing business was applied to a 10% corporate income tax rate on the revenue portion of the company. Imports from sales, rental, social housing rents from July 1, 2013 do not depend on the time of the signing of the sale, lease, or rental of social housing.

The social housing that regulates at this is home to the State or organization, the individual of the investment economic components built and meeting the criteria for housing, on the sale price, on the rental price, on the purchase price, on the subject, the purchase condition, which is purchased. Renting, being hired to buy a home in society by the rule of the housing law.

The business case performing investment-the social housing business that signed a home transfer contract has the advance of the customer's advance in advance prior to July 1, 2013 and continues to collect money since July 1, 2013 (the business has not yet identified the cost). corresponding to the revenue, the business was prescribable to pay the corporate income tax in proportion to the proceeds of the proceeds, and the time of the home table since 1 July 2013, the income from this home transfer operation was imposed by a 10% tax rate.

Income from investment-social housing business applied to a 10% tax rate at this paragraph is income from the sale, lease, lease for the purchase from July 1, 2013. The private non-fusion business case is part of the income from the sale, rental, rental rental in the society from July 1, 2013, the income imposed by a 10% tax rate is determined in proportion between operating sales, rental, and rent. to rent social housing on total revenue during the corresponding time of the business.

2. Define the income imposed by a 10% tax rate from 01/7/2013:

a) The business case that determines the revenues, costs, and taxable income from July 1, 2013 applies a 10% tax rate according to the fact that the corporate fusion business was told from July 1, 2013.

b) The business case with a fiscal year in the calendar year or fiscal year other fiscal calendar year or fiscal year does not begin on 1 July 2013 and does not specify a taxable income from 1 July 2013, the income imposed a 10% tax rate since 2009. July 1, 2013 to the end of that fiscal year and is determined in the following formula:

The income is applicable to a 10% monthly tax rate.

=

Manufacturing operations revenue, business of sale, leasing, rental rental in social housing.

x

Gross income tax in the year (not including other income)

:

The number of months of business production

Total business of the year

The net income is imposed by a 10% tax rate since 01/7/2013 to the end of the fiscal year

=

Income is imposed on a 10% average monthly tax.

x

The number of months of business production since 01/7/2013 to the end of the fiscal year

Example 2:

Business B had the fiscal year starting from April 1, 2013 to the end of March 31, 2014 having business operations indicators as follows:

-Total revenue in the fiscal year: $100 billion

In it: Manufacturing in manufacturing, business of sale, leasing, rental rental in social housing is: 24 billion dollars.

-Gross income tax in the fiscal year: 12 billion copper, in which other income (including financial operating revenue) is 2 billion dollars.

The identification of the income of the property applied to a 10% tax rate from 1 July 2013 to 31 March 2014 (9 months) as follows:

The income is applicable to a 10% monthly tax rate.

=

24 (billion)

x

[12 (billion)-2 (billion)]

: 12 (month)

= 0.2 (billion)

100 (billion)

Income of the area applied to a 10% tax rate since 01/7/2013 to March 31, 2014

=

0.2 (billion)

x

09 (month)

= 1.8 billion

Chapter II

VALUE ADDED TAX

What? 3. Apply 5% tax on social housing

1. Apply a 5% tax rate since July 1, 2013 for the sale, leasing, leasing rent in society.

2. The social housing that regulates at this is the house in accordance with Article 2 of this article.

3. The case of sale, rental rental in social housing, a 5% tax on the applicable contract, for rent in the social housing was signed on 1 July 2013 and applied to the amount of payments from 1 July 2013 to the contract signed on 1 July 2013.

In the case of social housing, a 5% tax rate applies at the time of the contract to the contract (including the pre-payment case for multiple periods) since 1 July 2013. The business case has not yet received a rent since July 1, 2013, when it applies at the time of single export.

Example 3:

In December 2012, Company Y and Mr. B signed a contract to purchase an apartment in the social housing complex X. Mr. B of the subject was bought in social housing and the purchase of the sale between the Company Y and Mr. B followed. It's the law of social housing purchases. The purchase contract between the two parties stipulated that Mr. B ' s payment for the Y Construction Company was made into multiple waves as follows:

1: Payment of 20% of the value of the apartment at the time of the contract signing-December 2012.

Phase 2: Payment 30% of the apartment's value in May 2013.

3: Payment of 25% of the value of the apartment in December 2013.

4: Payment of 25% of the apartment's value in April 2014.

In fact, Mr. B performs the payment at the right times according to the contract. According to the above regulations, the Y Construction Company imposed a GGTGT tax rate of 5% for the amount of money Mr. B paid for the third (in December 2013) and the 4th (in April 2014).

4. The first case of a commercial housing construction project that makes commercial housing access to social housing, the conversion is done in accordance with the right regulation of the housing law since the date of the decision to allow adjustments, the target conversion. The use of the project's project has the authority to apply a 5% GTGT tax rate since July 1, 2013 for the sale, lease, to social housing.

5. The case from July 1, 2013, the business has set up a bill with a 10% tax rate for sale, rental, social housing rental in subject to a 5% rule applicable to the regulation in this Article, which sets the application for adjustment and prescriptions, supplematuation. regulation. Adjusting the tax rate if the content changes have been written on the sale contract, for rent, for rent-buying in society, the business adds a contract to record this adjusted content.

What? 4. Down 50% of the value added tax rate to home in trade

1. Down by 50% of the value tax rate increased from July 1, 2013 to the end of June 30, 2014 for the sale, lease, or lease for commercial housing is a complete apartment with a floor area of less than 70 m2, and has a sale price of less than 15 million copper/m2.

2. The commercial housing is the complete apartment specified in This is the completed apartment building, which proceeds to the owner's design and is used to stay immediately after receiving the delivery and meeting the conditions at paragraph 3 or paragraph 4 This.

3. The adoption of a 50% reduction in the GTGT tax rate for the sale, the commercial housing lease must meet the following conditions:

a) The commercial housing used for sale, for the purchase of a completed apartment apartment whose floor area is inscribed in a contract under 70m2 and has a sale price, rental price of less than 15 million copper/m2.

b) The sale price, the price for the purchase of home in the trade must be noted in the contract.

The sale price or price for commercial housing in less than 15 million copper/m2 of regulation at this is the sale price, the purchase price for the purchase has included a GTGT tax of 10% and has included a prescribed work maintenance fee.

The commercial housing case sold in the form of a paid, slow return is a one-time pay price that includes a 10% GTGT tax and has included a prescribed work maintenance fee but does not include a paid interest, slow return, and other interest.

Example:

In October 2013, Mr. C purchased a residential apartment with an area of 54m2 from the E Construction Company with a sales price that has not included a GTGT tax and has not included a work maintenance fee of $14,000,000 for 1m2 of the floor.

The sale prices included a 10% GTGT tax and a work maintenance fee of 15,680,000 copper ng/m2 (= 14,000,000 + 1,400,000 (GTGT tax 10%) + 280,000 (work maintenance fees 2%)). Therefore, this case is not subject to a 50% reduction in the value of the GTGT tax rate.

c) The reduction of 50% of the GTGT tax rate to the sales contracts, for the commercial housing lease signed on 1 July 2013 and the contract contract between 01/7/2013 until the end of June 30, 2014 was applied to the amount of payment in the period from July 1, 2013, June 30, 2014.

For example, 5:

In April 2013, the X Construction Company and Mr. A signed a contract to purchase an area of 60m2 with a sales price of $11,000,000, which has not included a work maintenance fee of 11,000,000. The purchase contract between the two sides stipulated that Mr. A ' s payment for the X Construction Company was made into multiple waves:

1: Payment of 20% of the value of the apartment at the time of the contract signing-April 2013.

Phase 2: Payment 60% of the apartment's value in August 2013.

3: Payment of 20% of the apartment's value in August 2014.

In fact, Mr. A performs the payment at the right times according to the contract. Based on the above regulations, the X Construction Company imposed a 50% reduction in the GTGT tax tax on the amount of money Mr A paid in the second round (in August 2013).

4. The adoption of a 50% reduction in the GTGT tax rate for commercial housing is that the rental apartment must meet the following conditions:

a) The rental apartment must meet a floor area of under 70m2 and have a value equivalent to the apartment of the same type that sells less than 15 million copper/m2.

The apartment is the same type of apartment in the same area, feature, similar location to the rental apartment at the time of the lease.

b) The sale price of the apartment with the same type used as a base for determining a reduction in the GTGT tax rate for the rental apartment at this clause was the price that included the 10% GTGT tax and had included a prescribed work maintenance fee.

c) The reduction of 50% of the GTGT tax rate to the commercial housing lease is calculated on the amount paid by the prescribed rent (not to distinguish the date of contract) from 1 July 2013 until the end of June 30, 2014 (including the case. to pay for many years.

The rental business case from July 1, 2013 to the end of June 30, 2014, which had not yet received a rent, was determined to drop 50% of the GTGT tax rate on the lease fee from July 1, 2013, to the end of June 30, 2014.

5. Set up the sale bill, lease, rental rental in commercial housing tax loss tax rate GTGT:

When invoicing the sale, rental, rental rental in trade in the area of the GTGT tax rate in the direction of this, at the GTGT tax rate record "10% x 50%"; the GTGT tax flow records the amount of tax calculated; the total amount of cash. It says the amount of money that you buy is payable.

For example, 6:

Next, for example, 5, at the time of the second wave, the Company built X to build the order for Mr. A as follows:

At the column "Name of the goods, service" recording "payment of 2-down 50% GTGT".

The "price" scored: 11,000,000 x 60 (m2) x 60% = 396,000,000.

"Numbers": 01 (waves).

"GTGT tax rates" write: 10% x 50%.

"The GTGT tax" says 19,800,000 coins.

"Total payment" scored: 415,800,000.

Example:

In October 2013, the Company built A contract to sell a completed apartment apartment, which included a 50m2 area of sale with a sales price that had not included the GTGT tax, which has not included a construction fee maintenance fee of 12,000,000 ng/m2 for Mr. B. On contract, globally. The amount of money purchased by Mr. B was given to the Company A at the time of the signing of the contract and the apartment was handed over in November 2013.

The sale of Company A's apartment was reduced by 50% of the GTGT tax rate (due to the price of a 10% GTGT tax rate and 2% work maintenance fee of 12,000,000 + 1,200,000 (10% tax) + 240,000 (process maintenance fee) = 13,440,000 copper/m2).

At the time the Company ' s collection of the Company legislated the order for Mr. B as follows:

At the "Name of the goods" column, the "semi-apartment" service says 50% of the GTGT tax.

The "price" notes: 12,000,000 x 50 (m2) = 600,000,000.

"Numbers": 01 (apartment).

"GTGT tax rates" write: 10% x 50%.

"The GTGT tax" says 30,000,000.

"Total payment": 630,000,000.

6. Value valuing increased value

a) The procedure of a GTGT tax declaration implementation pursues to the guidelines at the Tax Management Law, the Amendment Law supplements certain provisions of the Tax Management Law and execs manual documents.

b) The commercial loss of the house's GTGT tax on sale, leasing, leasing is prescribed in accordance with the "Goods, Payroll Services 10%" group on the Bills, certificates from goods, sales services accompanying the GTGT Tax Paper for the taxpayer. The deductible. Note line "Down 50% of commercial housing".

7. The case from July 1, 2013, the business has been invoking invoicing but does not apply a 50% reduction in the GTGT tax rate to the sale, leasing, rental rental in object trade is reduced by 50% of the prescribed GTGT tax rate at This Article Custom-adjusted, adjuvable, and adjuvable prescriptions. Adjusting the tax rate if the content changes have been written on the sale contract, lease, lease for commercial housing, the additional business depends on the contract to specify this adjusted content.

Chapter III

THE ORGANIZATION.

What? 5. Effect of execution

It has been in effect since 30 November 2013 and applies to increased corporate income tax and tax revenues since July 1, 2013.

What? 6.

1. The People's Committee of the Provinces, the Central City of the Central Committee, directed the authorities to implement the correct implementation of the government and the guidelines of the Ministry of Finance.

2. The tax authority provides a common sense of responsibility, instructs organizations, individuals to follow this information.

3. The organization of this Smart Adjustment Object does follow the instructions at this message.

In the course of implementation if there is an entangrium, the organization suggests that the individual reflects promptly on the Ministry of Finance for the study of the ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan