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Circular 58-Tc, Tct: A Guide To The Implementation Of The Tax Law, The Tax Ordinance For The Agricultural Business, Agricultural And State Industrial Enterprises

Original Language Title: Thông tư 58-TC/TCT: Hướng dẫn thi hành các luật thuế, pháp lệnh thuế đối với các doanh nghiệp nông nghiệp, doanh nghiệp nông công nghiệp nhà nước

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CIRCULAR guiding the implementation of the tax law, the Tax Ordinance for the agricultural business, agricultural and State industrial enterprises _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ The agricultural business, agricultural and industrial State general business so often, this obligation do businesses pay tax to the State in a variety of different tariffs.
After the Exchange with the Ministry of agriculture and food industry and the ministries concerned; The Ministry of Finance shall guide the implementation of the tax law, the Tax Ordinance for agricultural enterprises, agricultural industry, state the following: I/TAXES PAYABLE UNDER CURRENT RULES in addition to the taxes and filed tax article subjects, such as General depreciation of fixed assets, the base currency on capital ... custom characteristics of business enterprises, agricultural and agro-industrial business The State also must pay taxes according to law as follows: A/for ENTERPRISES PRODUCING PLAIN AGRICULTURAL production 1, plant growing only to agricultural tax not remitted sales tax and income tax.
2/pay tax according to the provisions in circular No. 23 TC/TCT on October 23, 1991 by the Ministry of Finance tax policy enforcement guidelines for aquaculture activities, if only to aquaculture.
3/tax revenue and income taxes if the professional livestock sales.
B/For AGRO-INDUSTRIAL ENTERPRISES MADE SELF-CONTAINED BUSINESS.
The general rule is to pay business tax on agriculture in the agricultural production stage, and was accounting for tax money on the cost of raw materials at the stage of processing industry, sales tax or consumption tax and special revenue or calculated on the selling price of the final product.
Based on technical-economic characteristics of each business that determine the taxes payable, certain specific cases such as the following: 1/the business growing and processing of cocoa, coffee, pepper, things: a. agricultural tax calculated on the dried coffee bean products, dried pepper, cashew nuts dry. The case of this product does not take on the processing of which sold out, does not have to pay tax and sales tax.
b. the product has agricultural tax continue to put into the processing shall have to file income tax and sales tax on the total income and taxable income when consumption of processed products.
c. Part of goods consumed are derived from agricultural products (coffee, cocoa, pepper, cashew) buy in addition to tax revenues and income taxes.
2/the business growing and processing of rubber, filed the following taxes: a tax charged on agriculture. rubber latex to dry, or computer on latex products water if LaTeX rubber water selling business as defined in The text of the TC 145/TCT on 27/1/1992 of the Ministry of Finance regulates agricultural tax rates for rubber products.
b. dry LaTeX processing rubber Part sold by the latex sources of water purchased in addition to tax revenues and income taxes.
3/the business growing and processing tea, discharge, filed the following taxes: a tax charged on agriculture. product fresh doll tea leaves, fresh Lemongrass. The case of this product does not take on the processing of which sold out, does not have to pay tax and sales tax.
b. the product has continued agricultural tax put into processing to file sales tax and income tax on the total income and taxable income when consumption of processed products.
c. submission of sales tax and income tax for products made from raw materials (fresh leaves, doll tea fresh discharge) buy out.
4/the business growing and processing sugar cane sericulture, pineapple: a. agricultural tax on sugar cane, pineapple fruit tree products and leaves fresh strawberries. The case the products are not put into processing that sold out don't have to file income tax and sales tax.
b. If the product has the agricultural tax, continue to take on the road, Suite, silk cocoon, frozen pineapple, pineapples, wine ... then must submit the special consumption tax (if any) filed turnover tax and income tax on the total income and taxable income when consumption of processed products.
c. submission of sales tax or the special consumption tax (if any) and income taxes for the frozen pineapple, pineapple sugar box and cocoon products, silk ... made from raw materials (sugar cane, pineapple, strawberry, fruit) buy out.
5/the business growing and processing tobacco: agricultural tax charged on tobacco products dried leaves, when dried tobacco consumption, not filed turnover tax and income tax. Special consumption tax by the buyer filed in where to buy before shipping to bring into circulation or put into production; If sold to consumers, the production base of special consumption tax to be paid. The case continued tobacco processing thread, cigarettes, then in addition to the agricultural tax, also payable fine consumption tax, income taxes for tobacco products or cigarettes fiber when consumed according to the provisions of the tax law.
6/the business growing and processing of cotton, jute, rush: a. agricultural tax charged on jute products dried fibers, cotton sedge (if the seed cotton is consumption) or cotton (if cotton is consumption profile). The case the products are not put into processing that sold out don't have to file income tax and sales tax.
b. the product has agricultural tax continue to put into the processing shall have to file income tax and sales tax on the total income and taxable income when consumption of processed products.
7/the business of planting and fruit processing, timber trees, perennial.
a. agricultural tax on fresh fruit products for fruit trees or round timber exploitation (for timber trees) or products of other perennial types. The case the products are not put into processing that sold out don't have to file income tax and sales tax.
b. If the product has to pay tax on agriculture here refers to the processing must file sales tax and income tax, or special consumption tax (if the item is subject to special consumption tax) when consumption of processed products.
8/ The grain business, food crops and vegetables beans ... is the annual crop.
a. agricultural tax calculated according to tax land class of land every year. Private land tree planting yearly industry professionals can tax calculation and payment of tax according to the yield of individual crops as for the trees, sugarcane, cotton, jute, seagrass to suit the characteristics of each type of crop, as mentioned in the section on ... by the provincial people's Committee, the city decided to.
b. If the product has continued agricultural tax put into processing, must pay sales tax or income tax and special consumption tax (if the item is subject to special consumption tax) when consumption of processed products.
9/the business of planting grass and raising livestock: agricultural tax for land planted with grass to land tax export 7 (mountain town) of land every year.
The sales tax and income tax on the revenue of the consumption of cattle.
10/the rural industrial enterprises growing and processing plants in addition to 9 groups of trees on.
Based on technical-economic characteristics and production process of the enterprise, the local tax authorities regulating the taxes must be filed for each stitch in accordance with the law and the applicable tax Ordinances.
-The enterprise has other business activities such as: the basic construction (including building the perennial gardens) production, supply of materials, commercial, services ... The business must pay sales tax, tax for these activities under the provisions of the laws and ordinances of tax.
-The enterprise has the resources to the resource tax provisions of tax law resource.

-Businesses that produce items subject to special consumption tax special consumption tax to be paid when the consumption of the goods according to the provisions of the law on special consumption tax.
II/DETERMINE the TAX BASE and TAX COLLECTORS A/AGRICULTURAL TAX for the BUSINESS PLAIN AGRICULTURE.
1/for the professional land crops (crops, fruit trees, timber, trees and other perennial leaves), specialized in industrial crops are short on: tax base is the area and the output or the value of annual output. Depending on the characteristics of the type of plant (the age and capabilities of the product...) the direct agency tax management decided to stabilize the output tax for a certain period of time consistent with the age or cycle for the product of the plant, or the tax calculation according to the production plan of each crops last year count again according to actual production.
2/for that specialized in annual crops (except for specialized industrial crops land on short): the tax base is an area of land, tax and calculated by Paddy by area and land tax that business managers use to agricultural production.
3/the land planted with many trees, perennial industrial crops on short, determine the output tax of each crops difficult, the transport output of the crop on the yield of crops, or the tax calculation according to the value of output (price plans) last year adjusted according to the output or the actual output value , or land tax classification as land every year.
B/CALCULATED TAXES FOR ENTERPRISES OF AGRICULTURAL INDUSTRY (SELF-CONTAINED BUSINESS).
Tax base is as follows: 1/agricultural Tax and currency on agricultural products such as coffee, pepper, cashew nuts, high Ka things dry, dry, latex rubber doll tea leaves, fresh or fresh sugarcane, strawberry tree, exhaust leaves, tobacco, cotton, dried nuts, dried leaves of jute fibers of seagrass to dry ... as specified in section B of part I is calculated as for the agricultural business enterprise regulation plain in section A of part II of this circular.
2/turnover tax and special consumption tax: the tax base is taxable turnover (sales tax) or tax rates (special consumption tax) (x) with the tax each trades, items under the provisions of the law on turnover tax, the law on special consumption tax.
3/income taxes: the tax base is taxable income (x) with the tariff of each profession. The method of determining the taxable income under the provisions of the income tax act.
C/TAX RATES AND TAXING AGRICULTURE.
1/with regard to the case of tax according to Tax collection record ground: class by Paddy;
Collect taxes with money. Tax rates by money instead of paddy by the provincial people's Committee, the city decided for each service as tax collectors for the farmers. However, the custom characteristics of the crops that perform currency planned quarterly tax (if the crops are harvested year round) or at the main harvest season. Businesses pay tax at the time calculated by the tax rates at that time.
2/tax cases by volume or value of output.
Calculate and collect the tax, agricultural Tax as follows:-annual revenue record does not change during the duration of the tax yield stability. Tax cases by volume or value of output annually, the actual beginning of provisional tax as planned last year, adjusted according to the fact.
-Collect taxes with money according to the actual selling price year of each type of agricultural tax of enterprises. The case of the selling price recorded on the invoice does not match the price in local markets or exchanges of agricultural goods no price, the tax rates of each agricultural product is by the provincial people's Committee decision as for the farmers. Businesses pay tax at the time calculated by the tax rates at that time.
Custom harvesting characteristics of each type of plant that performs currency planned quarterly tax (if the plant for year-round harvest) or by matching harvest season with real production of goods consumed.
III/ABOUT REDUCTION, TAX FREE.
1/About tax breaks, duty-free agricultural:-the business of agriculture, agro-industry recommended State agency directly tax management and the people's committees at the same level of review, the decision or proposed decision by the authorized tax breaks, duty-free under the provisions of circular No. 35 TC, TCT on July 31, 1992, guiding the implementation of Decree dated 17/19 1/1992 of the Council of Ministers and the provisions in circular No. 56 TC, TCT on November 23, 1990 of the Ministry of finance.
To reduce or exempt the agricultural tax for business must:-Have the single reason and explanation on specific causes.
-Confirm the damage of the district where the headquarters of the business;
-If due to the reorganization of the production must be accompanied by a decision of the authority as specified in circular No. 35 TC, TCT on 31 July 1992 of the Ministry of finance.
To be considering tax breaks as specified in circular No. 56 TC, TCT on November 23, 1992, the Finance Ministry's business must:-Send report in and check and approve direct management authority to collect taxes;
-The Sheet would be tax relief, accompanied by detailed explanation related to the tax reduction, please send to direct tax agencies, tax, city.
The tax Department, test process review City Of tax decision or a decision according to the hierarchy of the General Department of taxation.
2/duty free sales tax Reduction, the special consumption tax and income taxes: in accordance with the provisions of the laws and decrees of the Council of Ministers about sales tax, special consumption tax, income taxes and the text direction of the Ministry of finance and Ministry of finance circular-agriculture and food industry no. 3 on 5/7/1991 guidelines with decision No. 115/CT on 18/4/1991 of the President of the Council of Ministers.
3/on the rising currency on capital: in accordance with the provisions of Decree No. 22/dated 24/1/1991 of the Council of Ministers and the Ministry of Finance's text mode rules about use of the State budget.
4/of the reduction, remission of other taxes: according to the current rules of each type of tax.
IV/IDENTIFY FOR TAX AND HOUSEHOLD TAX LOCATIONS.
1/the principle is: every business, agricultural, industrial and agricultural State to make independent economic accounting is a tax household. The head of the business tax, the householder is standing in the name of tax administrative units where the direct tax authorities collect taxes and tax management.
The land use business cases in 2 or more different local tax set at the local headquarters of businesses and pay taxes there. Quarterly or six months or depending on the actual characteristics of the business tax, tax and local tax division agreement is obtained for each locality in proportion (%) of the land area of each local Enterprise Manager use.
The business case has many subdivisions are allowed to consume the product in place, then the consumption of local products would submit sales tax and special consumption tax in which according to the provisions of the law on turnover tax and special consumption tax Law.
2 of agricultural land and other land, the farm business park, land economics do for other personal organization, land charge in excess of the scope as prescribed in article 35 of the law of the land by the people's Committee of the commune (commune) tax administration, changyuan farm household is a household tax standing in the name of tax, social tax responsibility, under the provisions of the law. Head of corporate responsibility to provide relevant documents to the tax authorities and communal people's Committee.
This circular has effect from tax year 1992.