CIRCULAR guiding the implementation of industrial and commercial tax income was fishing industry, seafood _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _-base on the business tax rules promulgated by decision No. 200 NQ/TVQH October 18, 1966-01 of the Commission of the National Assembly;
-Based on the order of 120 LCT on 24 June 1980 of the Acting President of the Socialist Republic of Vietnam amending Ordinance announced some additional points about industrial tariffs and taxes.
-Based on the decision No 150 CP on April 9 in 1981 of the Council of the Government on the industrial and commercial tax income in the fishing profession.
After the reunification with The Comedy, the Ministry of finance to specific enforcement guidelines as follows: i. the purposes required by the tax: the Tax on commercial fishing craft, seafood in order to make the management of the State for the mining industry, fishing, seafood , contributing production development, assisting the purchase, holding the State's resources, and a policy of equitable, reasonable contribution between the profession in society.
II. The object must pay tax CTN: all collective institutions or private individuals, do fishing, seafood in fixed or fish Beach, catching regular or seasonal; are taxes the commercial as follows: 1. the Corporate Tax: a Tax on business) sale of product of the collective institutions or private individuals, do fishing, seafood is not a minus expenses.
With regard to collective institutions, individuals have just caught, just processing: If the product is brought into the whole processing and sales are made through production, the business tax would fall on sales by selling processed products obtained at the stage of processing.
If bringing a part of products caught in the partial processing and selling out when caught are the business tax on sales of 2.
b) corporate taxes collected on fishing craft, seafood under the tax of 2% on sales turnover as skilled flower color and other food production recorded in corporate tariff issued decision No. 200/18-01 TVQH NQ in 1966 of the Standing Committee of the National Assembly. If the product is processed out of type taxed goods such as shrimp sauce, sauce, Swifts, fin, abalone ... then not only that business tax tax goods tariff provisions for the goods.
c) cases free of business tax reduction:-Those who caught the fancy of weak prices, the disabled, just enough to ensure minimum living standards for themselves, the business tax exemption.
-The basis of the collective, individual, taxable private encounter difficulties due to natural disasters was reduced or review shows the title free of business tax in a given time limit.
-The upper case by the PROVINCIAL PEOPLE'S COMMITTEE from the district level over the decision of the tax authorities.
2. enterprise income tax: a tax imposed under) tariffs for the cooperative production of the U.S. industry, the craft was amended and supplemented by Ordinance No. 120 LCT on 24 June 1980 of the Acting President of the Socialist Republic of Vietnam.
This tariff applies to the units of the collective production of fishing, the seafood, the unit in which the material is produced and distributed by employees of the commune. For individual, private household income taxes are calculated on the taxable income of all households under specified tariff on. The city people's Committee, subject to metabolic cooperation organization request caught seafood that decided the plus 5% or 10% or not tax has been added to the computer for the households and private.
b) Computer tax business:-income tax calculated from October 2 to October 31 of each year.
-The tax base is total revenue minus (-) the account decimated physical costs, the amount of depreciation of fixed assets, the cost and capacity of long currency plus (+) the extra benefit (if any) namely: + revenue: as in most corporate taxes + The account decimated physical charge includes the cost of raw materials and fuel , public money paid for outsourced labor.
+ Depreciation of fixed assets calculated depreciation regime issued decision No. 215 TC/CĐTC on October 2, 1980 by the Ministry of finance. In places not yet calculated according to the above regime, the financial agency in coordination with the authority, to identify seafood a reasonable depreciation rate.
+ The fees valid cost: the cost of shipping, storage, packaging, corporate tax money, or goods tax, Bank loan interest, the cost of management, the amount paid and the bidding for local authority use Ford, plug, plug the well, ... the norms allow for shrinkage, etc.. The excessive expenses of collective households, individuals, the damage has no reasonable or not related to the taxable year, not be counted as costs to taxable income deducted.
+ Production collect: free before charging tax, taxable income is calculated excluding to each commune Member, members, membership, each individual, private households have actually participated in the production of a free trading currency equal to the average salary (salary, time) of the same State-owned enterprise workers in local industries.
To try to hard labor of the fishing craft, the fishing is on the sea, the long currency may prescribe other trades higher and higher the fishing craft on the river; The tax Bureau of industry and Commerce of the province, the city should coordinate with the Department of fisheries, seafood Companies, considering the average salary level is specific of the fishing enterprise workers of State-owned industries or local equivalent in the 1980s to the PPC, the city decided the exemption level for sea fishing industry fish in local rivers, to be reasonable. With regard to collective institutions, individuals, private fishing industry, seafood, also many other industries, the Business Park Township industry would enjoy the exemption level by industry which, due to the PPC, city regulations by circulars No. 07 TC/CTN on 30 June 1980 by the Ministry of finance to enforcement of Ordinance No. 120/24 LCT 6 1980s of acting President of the Socialist Republic of Vietnam announced a number of additional amendments to the tax and business tax.
-Case of the collective basis in addition to catching seafood, craft, and business of many other industries as processing, shipbuilding, repair, transport grids, etc. then: + If the lines have a private accounting, the tax return separately for each scope.
+ If the lines there, yet private accounting, the taxable income.
-Where is households or private income is taxable, of all households consist of all those with business in the households of the same production and living; case production, assets and living separately, the tax calculation.
c) method of collecting: collecting methods primarily for immediate fishing activity-the seafood is the form of the interest rate and revenue levels for each scope has the right to issue Passport review the nature and time of the service, the media situation, the characteristics of each profession of catching to calculate tax for the unit level , or private individuals and stable in an appropriate time span of one to two years and conducted the definitive monthly income or in each season.
With respect to the conditional basis keeping the books, tax departments need to coordinate with the fisheries, seafood Guide to help make the proper accounting, applied the method to temporarily collect monthly, quarterly billing, settlement last year.
d) The case, reduce the corporate income tax:

For fishing cooperatives, sea product operating under principles and management modes of the State are entitled to the exemption, reduction of corporate income tax under article 17, 19 and 20 of the Charter the commercial tax issued decision No. 200 NQ/TVQH on January 18, 1966 by the Committee of the National Assembly.
-With regard to the basis of agricultural cooperatives, forestry, industrial fishing craft cum match betting on the business income tax production cum business today according to the lowest tax rate is 8%, except the exemption level (due to city regulations, PPC) and tax exemptions as noted above.
III. terms of deals executed: 1. The basis of the fishing, seafood responsibly: a) Must declare the business registration with the village, Ward according to Decree No. 119 stocks on 9 April 1980 Council of Government.
b) declare to the people's Committee of the communes where most slower business production is 10 days before the start of practice, stop or pause the operation every time there is a change in business organizations, business properties.
c) observance of the provisions stipulated in the Charter industry and Commerce tax attached to decision No 200 NQ/TVQH on January 18, 1966 by the Committee of the National Assembly.
d) while duty tax cadres must strictly observance of the tax regime, to integrity, public, impartial journalism, have the right attitude and style to the people-tax cadres must have the certificates of the tax authorities, wear badges, and demonstrate when necessary.
2. Business establishments in violation of the above terms will be dealt with under article 44, 45 of the commercial tax rules are as follows: a) If operations do not have registration in addition to handle according to the terms of the current business registration have to plus 1% for business.
b) is not the correct term, taxpayers will pay more per day of slow 0.5% tax filing slow submission.
c) if the violation of the terms of the Declaration, bookkeeping accounting vouchers, acting tax evasion or perjury, transport goods without a valid voucher then can be fined from 1 to 5 times of tax fraud.
d) If serious offense as it repeatedly, deliberately did not pay tax, the witness from fake, take action to oppose the tax collector may be prosecuted before the courts.
3. the Tax on commercial fishing craft, seafood is executed from May 1, 1981, by decision No. 150 stocks on April 9 in 1981 of the Council of Government.
IV. current knowledge organization: tax policy implementation successful commercial career in fishing, seafood has important implications, the need to ensure the thoughtful enforcement, promote the full effects of tax policy.
The proposal the city directed the local level the industry made the following main tasks: 1. To implement the Charter business to business public registration issued under Decree No. 119 stocks on 9 April 1980 the Government Council for fisheries sea products: all the basis of fishing, the seafood must enumerate registered, the base was declared but not yet sure, must declare the full supplement the norms, for hold the situation:-the quantities basis (cooperative, team, team, group, individuals privately, ...).
-The number of the main workers.
-Industry: fire bottom, river bed, rao, grids ... means catching (ship, Sailboat, boat, boat rides, fishing nets, ...).
-Active range (the area far, near, saltwater, freshwater, brackish water, in the river Creek, the coast or at sea ...).
-Type of product caught primarily: fish, shrimp, squid ...-average product monthly, quarterly, annually for each type of ...-sale rate for the State, selling freedom...-revenue, the cost of each type of ...-General income basis, the average of the Town Park, the Park, the income of the households of private fishing ...-own Capital Bank loans, ...-number basis, households must manage to collect taxes, tax revenues by type: business, business income tax, the goods (if applicable) a year, quarterly and monthly.
2. Push the propaganda common tax policy the general business and tax policies on fishing activities, the seafood in particular ensure the most about tax policy advocates for the industry and higher levels of responsibility in the direction of implementation. To propagate, extensive common for people especially the fishermen and officials and party members at the grassroots to understand policy, tax regime to uphold the sense accepted the law of the State, promote the collective mastery of the masses and promote the work of people's contributions.
3. Ppc, the city needs to decide on:-excess currency for marine fishing operations, fish River.
-The free case, tax reduction in corporate taxes, tax revenues for local fisheries.
4. Directing the financial sector (tax) and the seafood industry plan to manage the acquisition, as well as tax collectors assigned for each unit, districts close to the actual situation.
In implementing tax policy needs to closely monitor the key focus to cast fishing experiences.
5. for the Private financial sector (the business tax) in addition to the points already mentioned on; need to do the following work:-in cooperation with fisheries, seafood, to grasp fully the activities of the collective basis of private individuals, local fishing.
-Based on the levels of delegation and Government 1ịađịa, in collaboration with the industry, organized the dissemination, advocacy and explain the tax policy in the people and in the fishing facility.
-The common organization, specific professional training for staff of Finance (tax), in front of excellently: + typical investigation for each type of profession, consultative sales level, determine the rate of interest and calculate the tax rates to fixed and stable contribution level for a time.
+ Guide to collective institutions, individuals, investors have been conditioned to keep accounting records, full of honesty.
6. in the implementation of tax policy Director, noting the correct level of the tax exemptions for the base, the households income, have difficulties; and the case need other exemptions; Urgently deploy the tax collectors, avoid to delay, had to pack for months.
Industrial and commercial tax revenue into the profession of industrial fishing, seafood is the new policy implementation are related to the production and lives of tens of thousand of people into fish; Recommend the province, city, steering tight coordination between the local branches made good tax policy of the State towards the fishing profession, promote the effect of the tax for economic management, social management, equitable donations of collective units individual, private fishing and on building and protecting the country./.