DECREE

Detailed rules N Number one. 29 /2012/QH13 It ' s about the issue

Tax policy aims to disarm the organization and the individual.

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- What? Keep Rules. I Government office on December 25, 200. 1 ()

The Law base. Q Stop. l The record What? 29 1 1 in 2006;

The Law base. I Personal income of 21 months. 11 in 2007;

The Law base. I Business and Law I The value added on 3 June 2008;

Resolution base, 29/20. 1 2/QH 1 3 June 28, 20 1 2 of Congress on the issue of some ch I'm Tax policy to undress it. socket and personally;

At the suggestion of Minister Tà. i Yes. ()

Main Oh. The decree of the decree is set to rule. i - i Resolution 29/20. 1 2/QH 1 3 on the issue of some tax policy to undress t socket And c. Ah! Yeah,

What? 1. The adjustment range

This decree specifies the details of the decision execution. 29 /2012/QH13 June 21, 2012 of the National Assembly on the issue of a number of tax policies to disarm the organization and the individual.

What? 2 -G. i 30% Stain. sales income tax n ggh i file the year 2012 to the regulatory business in Khoa n 1 Margin U 1 Resolution No. 29 /2012/QH 1 3 Yeah. After:

1. Small and medium-term business, not including small business and just business in l Lottery, real estate. Oh, securities, finance, banking, insurance, commodity production, special consumption tax-borne services, business ranked 1, special division of the corporation. K Inh What? The company.

a) Small and medium-reduced business rules in this Clause are business, including cooperative (not including a career unit) that meets capital or labor criteria in accordance with Article 3 of the No. 3 Protocol. 56 /2009/NĐ-CP 30 6 In 2009, the Government of the Government of the Government of the United States helped develop small and medium enterprises.

The number of capital being a small business identification base and a general source of capital is shown in the Balance Sheet on December 31, 2011 of the business. The new established business case from January 1, 2012, the number of capital as a small business identified as a small business. l It is said that in the Business Registration or Certificate of Investment Certificate in the First Time.

The average number of years of employment as a base for small and medium enterprises (including the number of branches of the branch and unit subordinated) was the number of workers that the business used regularly to average in 2011, not since labor had a short-term contract under 3%. In the month, the number of permanent workers per year was determined by the direction of the Ministry of Labor-Trade and Social Affairs.

b) Do not reduce the prescribed tax at this paragraph to:

Small business and just business only: X capital; real estate; securities; financial; banking; insurance; production of goods, services of special consumption tax. The small and medium-term business case in many sectors the corporate income tax rate is reduced does not include the tax number on the share of income from the sales of lottery business, real estate, securities, finance, banking, insurance and security. There ' s a lot of goods, goods and services that are subject to a particular consumption tax.

2. The business employs a variety of labourers in the manufacturing sector, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes, electronic components; enterprises use a variety of labor-economic construction workers.

The business employs many of the tax relief workers who are taxed at this, which has a regular total number of regular employment in 2012 over 300 people, not including labor with a short-term contract less than 3 months. School. p businesses organize in a parent company model - Your company is the number of employees that define the parent company of the tax relief subject that does not include the labor number of your company.

The number of corporate income tax is reduced as a tax number on the income of manufacturing, macho, processing: Agriculture, forestry, fishery, textiles, leather shoes, electronic components and from the construction of economic-social infrastructure works.

Manufacturing, macho, processing: Farmer. n , forestry, fisheries, textiles, leather shoes, regulatory electronic components at this paragraph are determined by regulation at the Vietnam Economic Industry System issued by Decision No. 1, 2016. 10 /2007/QĐ-TTg on 23 January 2007 by Prime Minister.

Construction Activity c cell Economic-social infrastructure in this paragraph. Oh. Th i public, construction, installation: Water plant, power plant, transmission, electrical distribution; water-release system; road, rail; port, port, port, port, port, port. cell The airport. Oh, the station, the terminal; the school building, the hospital. Oh, Culture, cinema, performing arts, training facilities, sports competitions; sewage treatment systems, waste and waste. r Let's go. i n contacts, hydrowork l For the service of farming, forestry, and fishing.

3. The number of corporate income tax is reduced by the regulation business in Clause 1, Clause 2 This is the quarterly payout tax and the tax number must submit under the tax decision of 2012.

4. The business is reduced corporate income tax rules at this. l Yeah. - Okay. Oh. V Oh. activities under Vietnamese law; implementing accounting mode, invoicing and accounting. Oh, evidence from the rule of law and filing. tax I don't know.

What? 3. Free the tax rate (value added tax, personal income tax) and th U Income. business 2012 v. Oh. I will, personally, organize. regulation at paragraph 2 What? 1 Congressman. U Number 29 /2012/QH13 like sa u:

1. Tax exempts (tax added tax, personal income tax) in 2012 for households, private hostel business, rent accommodation for workers, workers, and employees. l Mobiles, students, students; households, caregivers, care keepers. t Cheap, personal, personal. U You know, the diet for workers.

The value of the value tax rate increases, the individual income tax stipulated at this paragraph is determined by the law of governance. l Taxes.

2. The tax-added tax exemption and corporate income tax must submit a 2012 birth to the work supply operation for workers (not including food supply operations for the transport business, aviation, other business activities) of the business, the company said. Oh,

School. Businesses do business in many business activities:

The number of corporate income tax is exempt from above. U Enter from the performance of the diet. The undetermined case of the income of the tax-exempt operation is the income to calculate the tax-exempt tax determined by percentage (%) between the operating revenue of the operation. provide The performance of the business with total sales in 2012.

S Tax. i You know, I mean, you know i Determined base at the rate between the increased value tax revenues of each month's monthly diet. socket Sales of goods, services, revenue. What? the value added in the month.

The tax exempt business stipulated at this clause must meet the regulation at paragraph 4 Okay. 2 and A 3. Okay. U 3 This decree and the implementation of the value tax increase in accordance with the deduction method.

3. Households, business individuals and businesses that are exempt from tax-exempt business at this must pledge to stabilize the price of rent accommodation, lodging, babysat-care prices, the productivity supply price in 2012 is not high. Uh ... December level, 2011.

The rental price of the hostel, motel room, child care price and the price supply price must be publicly listed, listed at the business base and informed the commune's government, the business district, and the direct tax authority. In case of examination, inspector for discovery, personally, business organization does not make the right commitment to the price specified in this clause, the passport, the individual, the business organization is not exempt from taxation. - At this point. In the case of passport, the individual business organization is not exempt from the tax-exempt business, which has issued a tax exemption, and is subject to tax repayment following the provisions of the law on tax management.

What? 4. Free your personal income tax exemption Shit. T Yes. I'm going to ask you a question. Stain. 29 /2012/QH13 as follows:

Personal income tax exemption t On July 1, 2012, through December 31, 2012, for the rest of December 31, 2012, for individuals with tax revenues from wages, wages, and business from business to the right of a personal income tax on the first order of the tax code. Personal income.

Tax-based income determines the tax-exempt exemption at this article is the income tax rate of the individual's monthly income in 2012.

What? 5. i Action.

1. This decree has been in effect since 20 September 2012.

2. In the same time if the business enjoyed different tax incentives for the same income, it was selected to apply the most profitable tax incentives.

The business case is in time to benefit the corporate income tax in accordance with the rule of law that the amount of corporate income tax is reduced by regulation at this decree counted on the remaining tax numbers after excluding the income tax number. The business is in favor of business.

3. The Ministry of Finance guides reimbursable or clearing with s Stain. Taxes are still n filed with the business, households, individuals who have been prescrip, filed in the house budget n The amount of tax money is exempt, the reduction in regulation at Article 2 and Article 3 of this decree.

What? 6 . I'm in charge. -

1. The Ministry of Finance directed this decree.

2. sleep By the people of the provinces, the central city of the Central Committee within the jurisdiction under the rule of law is responsible for directing the Department of State. Oh, Ban, industry and local government authorities coordinate with the propaganda tax authority, the governor and the Ki No t The implementation of this decree.

3. Council t Taxation, the ward. p with the state governing body for local price validation and tracking, examining the implementation of the pledge to keep the price stability of the passport. Oh, Business and business personnel are regulated at Article 3 of this decree.

4. Ministers, peer-to-peer agencies, Head of Government Office, Chairman of the Government Brew The people of the people. All right The city. to Of course, the Central Committee and the organizations, the individual responsible for the rest of the world. i This decree. /.