CIRCULAR of the MINISTRY of Finance shall guide the implementation of the decision of the HĐNN and the Decree of HĐBT of the amendments, additional sales tax and special consumption tax pursuant to decision No. 472/NQ-HĐNN8 on 10-9-1991 of the State Council regarding the amendments, additional tax for a number of industries , found in the law on turnover tax, special consumption and Decree No. 327/dated 19-10-91 of the Council of Ministers regulates in detail the implementation of the above decision, the Ministry of Finance shall guide the implementation and the details as follows: A-ABOUT I-SALES TAX revenue tariff base is attached to the sales tax law on 30-6-1990 was the State Council this page additional changes in the session on 10-9-1991 and pursuant to article 1 of Decree 325/dated 19-10-1991 of the Council of Ministers, the Ministry of finance system and specific guidelines for tax revenue tariff attached to this circular, replace the "tax on tax" attached to circular No. 45/TC-TCT on October 4-10-1990 of the Ministry of finance.
II-detailed guide to the application of the new tax, modified as follows: 1. The INDUSTRY PRODUCED 1. The facility produces Clanke sold to another base currency 5% sales tax charged on the sale of Clanke doan; If not sold to other establishments that began production of the cement then just collect the sales tax on the sale of cement.
2. Basis of sale ice production base for fishing under economic contract to use chilled, seafood at the processing facilities or on the sea-going vessels shall collect the sales tax of 2%. No case was obvious accounting parts water stones for the base caught fishery products must submit 6% sales tax on the total sale of ice.
3. Printing, publishing books, newspapers: the tax 0% for in print, publishing political books, type: textbooks, scientific books, books children's service (in Vietnamese, foreign languages), the specialized magazine, photo, leader of the people, people's army newspaper, newspaper youth children's newspaper; the types of books, newspapers in minority languages.
The 1% tax applies with respect to printing, publication of books, other newspapers including the music tape, print, video, discography on the political track program, ethnic traditions, the film producer, in laminated film.
Apply tax rate by 4% with respect to printing, publication: cultural products (such as calendars, postcards, postcard ...); the type of label, in others (such as forms, invoices, vouchers, lottery tickets, ...); other activities in the field of print publishing (cropping, paper, do a repair, zinc plates, ...);
4. the activities of all sectors recorded in section I-manufacturing tax 6% calculated on the entire amount paid by customer machining including wages, costs of fuel, power, depreciation, other costs, the costs of extra material (if any).
5. Production of animal breeds of livestock (cattle, pigs, goats, sheep ...), poultry (chickens, ducks, geese, geese, ...) the tax of 1% on the sale of the same 6. Apply tax rate by 1% to produce the kind of tools produced by the material type of materials (iron, wood, plastic, rubber, etc.) serve the national economic sector, such as the types of handheld tools, agricultural tools, fishing tools, salt, forest craft tools, spare parts of the type of production tools.
7. Production facilities there for the sale of the fixed asset, the tax of the business sector.
 
SECTION II. TRANSPORTATION tax of 1% for passenger transport in the cities and towns SECTION III. BUSINESS SECTOR 1. Apply tax rate by 1% for the essential items produced in the country or imported: Sell the food, vegetables, fresh food (minus the canned kind) Sells medicines for people, livestock, poultry, including medicines, Eastern medicine.
Selling the fuels, gas (except gasoline).
Sell: material types, material, materials engineering, fertilizers, pesticides, wastes, scrap.
Sell: machinery, equipment, spare parts, vehicles (excluding passenger cars from 15 seats, motorcycle, motorbike, bicycle), laboratory instruments, medical instruments, education (teaching utensils and supplies); children's toys, plants, animal breeds, seeds.
2. Apply the tax rate of 22% for other items produced in the country (except those items priced at point 1 above).
3. Apply the tax rate of 4% for imported consumer goods (except those items that have a specific record in point 1 above).
Private: for sale: 10% ALE Sold cosmetics, first video, gasoline: 8% of the passenger cars from 15 seats, televisions, motorcycles, canned, beverage types: 6% 4. Apply sales tax of 2% and 3% income tax rate for business vớí shipment (the public is 5%) on the value of each shipment according to the market price at the place. No case where tax declaration to the tax rates is to place or where price discovery, where sales of 5. Active sales agents, sales, purchasing, sales mandate, are qualified as instructed in point B-I-4 Circular No. 45/TC-TCT on October 4-10-1990 of the Ministry of Finance shall be the tax 12% calculated on the Commission be entitled. If no qualified as the tax rules in each sector of the sales revenue.

6. commercial business units are allowed to apply one of the two methods of calculation of turnover tax: a tax is revenue on sales; two is calculated sales tax on the difference between the sales price and the purchase price.
The sales basis (excluding shipment) has the bookkeeping, the true mode of invoicing, tax organs are recognized, then the calculated sales tax on the difference between the sales price and the purchase price.
6.1. The tax rate for each group of items such as the following: the salt business type: 4% of released books: 4% of the agricultural business, fisheries, vegetables, fresh food: 10% of the business of wine, beer, electronics, consumer electronics, motorcycles, passenger cars from 15 seats, cosmetics gasoline: 16%, trading gold, silver, precious stones: 15% of the sales of other goods: 14% 6.2. The conditions to perform computer sales tax on the difference: a) the unit is done properly the accounting statistics Ordinance of the Council of State issued the attached Order No. 06/LCT-HĐNN on 10-5-1988 and the text of the Council of Ministers, the Ministry of finance and the General Department of statistics guidelines for implementing Ordinance on statistical accounting.
b) done right, invoice and voucher regimes prescribed in decision No. 54/TC-TCT on 20-2-1991 by the Ministry of finance. Make the right purchase invoice, sales invoice must also: all invoice and Bill of sale must be the type of invoice Finance Ministry issue, or the type of invoice finance.
c) registered with the tax authorities tax sales made on the difference between the sales price and the purchase price (set by the form attached to this circular).
d) Be tax or direct taxation tax management for each business unit applies computer sales tax on the difference between the sales price and the purchase price.
When the tax authorities accepted to apply the method of calculating sales tax on the difference between the sales price and the purchase price for the business unit is responsible for the proper observance of the prescribed content, if the violation will be handled according to the current regulations 6.3. Determination of the difference between the sales price and the purchase price of a) the formula to determine the number difference: the difference of the actual selling price = total period-accounting Of the actual purchase price the purchase Price accounting period = is the actual price paid to the selling unit, recorded on invoices or sales invoices party cum output votes (not including shipping costs , unloading, packing, etc.)
Sale price = actual selling price is recorded on the Bill of sale of the disparity between the sales price and the purchase price: including: the cost of circulation: transport, unloading ... yielding commercial.
Management costs, salaries, depreciation, cost of the other.
Accrued gain in business.
b) determine variances according to accounting: the accounting scheme: for commercial business activities, Member 40 reflects the full cost of the goods, the volume of materials has been determined to be consumed; the whole revenue of consumption and the cost and other income, as the basis for determining the results of operations of the unit during the accounting period. Of the difference between the selling price and the purchase price accounting is reflected is the disparity between the number of parties to the account arise 40 (for the account of the creditor party incurred 50, 51, 61) and the debt side of the account arise 40 (with respect to parties of 20 accounts : purchase (hand-delivered case 3), TK 23, TK 25 goods: goods delivered (sent to the buyer) to track account activity specific 40 divided by 5 primary account: account: 401 main business production activity Sub paragraph 402: business activity Sub Sub item 403 : Minor joint venture operations account 404: Minor financial account services 405: other services identified number of variances are shown according to the diagram in the following example: TK TK TK 40 50 90 90 50 50 23 51 30 30 20 20 100 100 TK TK TK 61 10 10 10 10 20 TK25 according to the diagram on the specific properties of the actual disparity to determine tax the submission of the unit as follows: 1. Sales (50 + 100 + 10) = 160tr 2. The value of export goods bought on sale (90 + 20 + 10) = 120tr 3. The difference (1-2) = 40 tr 4. Tax payable = (15% x 40tr) = 5.6 tr bookkeeping and check through the accounting books Custom business characteristics that each unit applies different accounting forms such as: Diary, ledger, certificate from logging or journaling. So when the check determines the sale price and the actual purchase price to consider opening the window track details of account number 40: consumption and results, and firstly check the identification of export goods worth buying on sale.

The value of supplies of goods on account accounting accounting reflected according to the actual value. In fact, supplies of goods were imported from a variety of sources, many times and with the actual purchase price. So, depending on the nature of each business activity, manage my proficiency requirements that the business unit using the method of determining the value of goods export purchasing sale is weighted average actual price, price entered, export or use the average price in the previous period. However in practice many business units often used to price the price of the material accounting accounting of goods is regulated uniformly in the range unit, used during the long stable for at least a one-year or accounting period. Can the accounting price is the price plan, the wholesale price of supplies by State regulations. Supplies of goods import and export in accounting details (on the vouchers, detailed book lists, import export) are valued for accounting, accounting proceed to adjust the value of supplies of goods according to the actual prices the following: value of inventory goods materials according to actual price = value of supplies of goods under price accounting x coefficient between actual price accounting price and the actual price of the supplies of goods to survive the early States + the actual price of supplies of goods warehousing in the period between the actual price index and price = price accounting materials accounting, inventory goods beginning States + Price material accounting of goods enter the warehouse in commodity supplies coefficient can be calculated for each group of rows , each kind of material goods for the applicable divisions form a log certificate from the consuming goods accounting and accounting with buyers in commercial trading activities are reflected on the statement and shared the following details: table 8: General export-import goods inventory statement No. 9 : Calculate the fact Table No. 10: design goods shipment go on sale (TK 25) Design Table number 11: payment with buyers (TK 61) Shared the details of 3: consumption and results Shared details of 4: payment to the buyer to determine actual tax amount to be paid is based on the bookkeeping as stated above.
6.4. Temporarily paid the monthly sales tax: determine the rate difference of the purchase price, the purchase price as a base tax revenue temporarily: the actual difference base of 3 months ago or years ago determined the rate of sale, purchase price price disparity compared with actual sales tax base to work temporarily for the tax period. To the end of the quarter, last year, when the results of settlement to determine the right number fact disparity for payment of sales tax payable. For example, the sales period is 160 million.
The value of purchase of the goods sold is 120 million sale price disparity rate buy price = 100 120 x 160-100% = 25% of the cases the group structure, the item changes, the adjusted rate this accordingly Calculated the number of temporary sales tax paid in the tax period.
The base sales tax rate in the tax according to the formula above and the tax rate for each group of rows to calculate the tax amount temporarily paid according to the following formula temporarily Tax = turnover x percentage of difference States before the x tax rate for example, sales in the month of shipment on the 60 million , 14% tax.
Tax amount temporarily paid = 60 tr x 25% x 14% = 2.1 6.5 million. Tax settlement, in: a) the base unit's quarterly settlement to determine tax (as instructed in point 6.3) b) Computer tax more or regress to pay more tax or regress pay = total tax charged in settlement-total tax temporarily filed SECTION IV : SERVICE SECTOR 1. For the base allowed foreign currency trading, tax 0.5% (five per thousand) on the sale of foreign currencies. The base case production business had sales revenue is in foreign currencies converted the money to Vietnam tax revenue as a rule, when selling of foreign currency for the Bank to take the money in Vietnam is not considered foreign currency trading should not tax revenue.
2. Apply the 1% tax on the revenue of the public service activities like: water supply, street lighting, business parks, bike storage, automotive, motorbikes etc.. composed and made the monument in public areas, parks, restoration of cultural works of art, using State budget funds.
3. Apply the 15% tax rate on sales of brokerage activity (import brokers, about buy, sell property, basic construction, freight, passenger, freight brokerage, ocean vessel broker on investment, loans, etc.)
III. Further instructions a score of sales tax: 1. construction activities by which the State budget, due to the allocation of capital is often slow and so temporarily determine the tax revenue is revenue gained money.
2. property rental business turnover tax on rents according to the tax services for each specific profession in tariffs.
The property rental business must pay tax according to business lines

3. Trading House then filed turnover tax of 2% on the sale of the House; If the home built for sale, the tax revenue according to the construction industry is 3% on the sale of the home.
4. sales Parties (including exporters) have tax revenue on sales, if the buyer paid by goods supplies, then sell the goods still must pay sales tax on sales.
5. Under point 3 Article 18 of the law on turnover tax, temporarily not yet collect taxes for sales: repair works, maintenance, maintenance of roads, bridges, levees battered by State budget;
Geological exploration;
Works released a number of books that are in print publishing, stitch was tax free (0%) of revenue.
6. Taxes for the enterprises of foreign investment and foreign parties to cooperate on a contract basis, according to the law on foreign investment in Vietnam, executed according to the circulars of the Ministry of Finance No. 55/TC-TCT on 01-10-1991 B. SPECIAL CONSUMPTION TAX of 1. Further details on the application of the tax a) cigarettes: material primarily to determine the tax rate is the fiber. A filter cigarettes produced mainly by raw materials are produced by cigarette smoking due to domestic production, processing.
b) Wine types, including white wine, alcohol oxidized wines, fruits, alcoholic use food blending into the wine to drink alcohol on a 50%-40o 30o to 40o wine from-40% below 30o; including fruit wine types; drug alcohol to drink, are medical licensing agency; the type of alcohol from molasses: 20% of the tax for alcohol, made in accordance with the provisions of the special consumption tax law and article 5 of Decree 351/HĐBT is the price by selling production facility (not deducted bottles, corks, labels, packaging).
2. The tax for alcohol, tobacco in circular No. 43/TCT-CS TC-13-8-1991 of the Ministry of finance, valuable implementation from 1 July 1991 to 30-9-1991. During this period, the foundations have filed tax corresponding to the SCT, the end of the year is not counted again.
From 01-10-1991 tax recorded in decision No. 472/NQ-HĐNN8 on 10-9-1991 of the Council of State and the guidance in this circular 3. Pursuant to article 2 of Decree 325/dated 19-10-1991 of the Council of Ministers regulates in detail the implementation of decision No. 472/NQ-HĐNN8 on 10-9-1991 of the State Council, the Ministry of Finance shall guide more on reducing special consumption taxes, such as the following: The construction of new production facilities or the new production line put into use , are in the stage production, if sufficient special consumption tax which were capital losses, was the Minister of finance review of special consumption tax reduction for each specific case, according to the records of the base and the tax Department's recommendation, the city.
The time limit for consideration of tax reduction must not exceed one year.
The level of special consumption tax reduction equivalent to the loss of capital, but must not exceed 50% of the special consumption tax to be paid.
 
C. EFFECTIVE 1. Circular nàycó effective from 01-10-1991.
The instructions of the Ministry of Finance on tax revenue, the special consumption tax which is inconsistent with this circular, are repealed.
2. The process of implementation, if there are difficulties and obstacles, the proposal reflected on the local Finance Ministry to study the additional instructions.
 
TARIFFS for DETAILS of TAX revenue (accompanied by circular of the Ministry of Finance No. 59/TC-TCT-CS on 02-11-1991 guiding the implementation of the decision of the HĐNN and the Decree of HĐBT of the amendments, additional tax some trades, items in the law on turnover tax, special consumption tax) business lines tax rate (%)



I. production of 1. Eletricity 8 2. Mining includes mining tunnel or exploit exposed on the types of land mines, ore, stone, sand and gravel; the production of coal, peat, mineral mill Private coal mining shaft 2 1 3. Oil, gas, gold, gems and gold open pit mining Own 8 5 4. Metal Prep: a), rolling, pull the black metal casting, including religion, cable types, coking.

b) Trained, rolled, pulled, casting metals including copper, aluminum, wire types, etc.

c) Training, rolling, drag precious metals (gold, silver) 2 4 8 5. Mechanical Assembly production: a) machinery, equipment, transport means (except bicycles, motorbikes) manufactured tools serving the industry, hand tools, moulds, nails, screws, counters, electrical breaker, spare parts (except for bicycle parts, motorcycles), components of the production tools.

b) mechanical products include consumer tags, needs, sewing machines, bicycles, motorcycles, including the case of purchase of the car damaged about remodeling, repair, restore for sale, bicycle parts, motorcycles. Mechanical electrical: own goals is, electric fans, electric transformer under 15A, electrical water pump under 10m3/h.



 

 

 

1

 

 

6



6. Production, assembling products of consumer electronics, including televisions, currency, computers, watches, computer battery, solar computer, audio, stereo speakers, microphone, radio ...



 

8




7. types of chemical products including toothpaste, shampoo, dye, bleach, glue, plastic, oil, rubber, plastics, detergents, SOAP, ink, Shoeshine, battery, batteries, electric welding rods, painting, axêtylen.

Ink:-write own students-pesticides, fertilizers, chemicals, acids, caustic soda, including basic salt chemicals, Chlorine, alum, ôxigen ...



 

6

1

1



8. Medicines for people, for poultry and livestock including Eastern medicine, medicines, creams, chappy balm 1 9. Building materials include lime, bricks, tiles, refractory materials, glass building, the type of roofing paper, oil, cement: Own Clanke-Peroneal P300 back up-Grade under P300 5 10 6 10. The extraction of forest products including timber, rattan, cửi, song, bamboo, leaves, shoots, hunting animals, burning coal ...



4



11. Processing of forest products and the manufacture of furniture, including lines, processing of wood, rattan, song, bamboo, leaves, Cot, articles made of sawdust, etc.

Private laboratory instruments, medical instruments, utensils included teaching student Chair, table, toy, 5 1 12. Paper and paper products, including paper, cardboard, paper flowers, paper lamps do, wax paper, paper cut, paper dyeing paper, chalk, etc.

Private: thếp Paper-guys or guys line line, the type of cover is thin, the pulp-students play 4 1 2 13. Ceramics, porcelain, glass, and faience.

Private: Tools-laboratory, medical instruments made of ceramic, porcelain, glass, and faience production under contract directly for these types of pharmaceutical companies, hospital ...



4

1



14. Grinding, milling, food processing includes milling, food processing, agricultural products, make rice vermicelli noodle, cake, cake, bread, pasta, tofu production, Mills etc.

Private instant noodles.



2

6



15. Food industry includes the production of vegetable oil, medicines, ice cream, soft drinks, mineral water, sauce from Private plants:-Salt-water ice for fishing-box Milk-coffee, tea, pasta, candy sugar, other canned 6 1 2 4 8 16. Exploitation of fisheries, fishing aquaculture 2 17. Seafood processing including production of shrimp sauce, dried squid, shrimp, fish, produce, frozen seafood sauce.



3



18. Textiles: a fibre processing including nursery), pull the motor only, etc. woven handmade and mechanical sale include jute, seagrass, wool carpet, embroidery, knitting, hooks etc.

b Textile: textiles, fabric machines) knitting wool, including woven blankets, wool yarn manufacturing) synthetic wool 4 6 8 19. Sewing products including clothing, umbrellas, caps, curtains, blankets, mattresses, cotton blanket, cotton shirts and shoes etc., fabric, cloth shoes hat ...



4



20. The production of raw materials including leather tanning, leather dye leather cloth, etc., 4 21. Leather products, leather fabrics include leather, fur skin (shoes, slippers, suitcases, bags, nose leather shoes ... except the student pair) 6 22. Print, publish books of all kinds, including the film production, film coated printing, producing music tapes, videotapes, records the political track program, ethnic traditions.

Private: Check-In and publish political books, textbooks, scientific books, books children's service; books in ethnic minority languages, portrait, leader of the revolutionary propaganda, the leader-Print and publishing and other activities in the printing, publishing, including: print documents, books, calendars, postcards, postcard, photo printing, binding, paper plates, do guys cropping, drawing, xố book tickets ...



 

1

 

 

0

 

4



23. Laboratory instruments for science engineering, medical equipment, education, children's toys, paper scrapbooking, school supplies, writing ink, chalk, pens, school bags, map for health, armed with the kind of raw, vậtliệu 1 24. Fitness Sports, tools, musical instruments and spare parts.



2



25. Animal food and poultry 2 26. Fine art goods (domestic consumption) include lacquer, silk, fine art paintings, decorated with faience, porcelain, ceramics, glass, wood, rattan, bamboo, ivory, bone song etc.



8



27. Cosmetic types including chalk, wax, lipstick, perfume, dye, manicure, eyebrow pencil, hair dye, etc.



10



28. Manufacture, processing include consumables, incense, candles, matches, etc.

Own work-all types of goods, including getting your parts to assemble the money (calculated on the amount of processing).



4

6



29. Agricultural business is not in an agricultural tax include breeding (ducks, picked the same fish incubation, fish farming, beekeeping, SilkWorm breeding, poultry farms, dairy cattle, ...); (flowers, planting trees ...)

Production of own breed of cattle, poultry, 2 1




30. Production production tools such as: farm tools, rope, fishing tools, tools for serving as the salt, cửi, frames, weaving shuttle vehicles (except motorcycles, bicycles ...), spare parts, types of production tools 1 II/construction industry 1. How the bid materials, machinery, equipment, 3 2. No tender, raw materials (including survey, design, xâydựng factories, roads, bridges, masonry oven tunnel Interior carpentry, installation of machinery, equipment, drilling wells, installing pumps...)



 

5 III/Transport Sector 1. Goods transport by road, rail, waterway transport Own rudimentary transport in mountainous areas, Islands.



2

1



2. Transport of passengers, baggage, including air transport, goods, luggage, passengers 4 3. Urban passenger transport, blue, car, tram, bus, rickshaw 1 IV/commercial Sector 1. Food selling vegetables, fresh food (except canned), medicines, raw materials, materials, fuel, vehicles, spare parts, construction, medical equipment, education, children's toys, plants, seeds, animal breeds 1 2. Sell gold, silver, gems 2 3. Sell other items produced in the country (except those items were recorded in the point 1, point 2 of section IV) 2 4. The sale of imported consumer goods (except those items already listed in point 1, point 2 of section IV): Own-wine, beer-cosmetics, top videos, gasoline-passenger cars from 15 seats, color televisions, motorcycles, canned, beverage type 4 10 8 6 5. 1 6 export business. Ship supply, including materials; goods ... for the vessel 4 7. 2 8 shipment business. Dealer sales, consignment sales, purchasing, sales mandate (Commission) 12 9. The business establishments (excluding shipment) has the bookkeeping, invoices in the right mode, was recognized by the tax authorities shall be charged sales tax on the difference between the sales price and the purchase price of the business:-Own salt-released books-trading agricultural products, vegetables, fresh food, seafood-wine business , beer, electronics, consumer electronics, motorcycles, passenger cars from 15 seats, gasoline, cosmetics.



 

14 4 4 10 16-trading gold, silver, precious stones 15 V/Catering Industry 1. Poolside dining include rice, noodle, vermicelli, bakery popular dishes of labour; the sale of water to the water level, tea, soft drinks, coffee ...



4



2. Food and beverage outlets offers good facilities.



10 en/service sector 1. Mechanical repair and repair of means of transport (including all major and minor repairs repair) 2 2. Scientific and technical services (including technology transfer, engineering design, the subject invention, computer programming etc.) post, information broadcasting, etc.



 

4



3. Credit banks including State Bank, cooperative credit, industrial and commercial bank etc.

Private: a) the agricultural bank credit, the agricultural credit cooperatives.

b) credit, c foreign trade Bank) foreign currency trading 6 4 8 0.5 4. Pawn, 4 5 insurance. Unloading of goods, warehousing, station 4 6. Educational services (including cultural teaching, foreign language teaching, preparation of etc.) vocational (sewing, typing letters, radio cure etc.) culture (cinema, portrait, ca Dance musical, circus, puppetry, etc.), health (treatment ...) Sport (soccer, performances, competitions, ...) legal advice, lawyer organizations, performing arts organizations 4 7. Capture, print, launch Photo 6 8. Repair equipment, electronic appliances (tv, receiver, ...), air conditioner, refrigerator, freezer, etc.



6



9. Video projection, advertising, tape, to tape, plastic tapes, videotapes, video locomotive hire etc.



8



10. Shop rental wedding supplies, wedding rooms, Conference Hall, car etc.

Private: rentals (houses or houses in a row, store) 8 10 11. Business hotel (bedroom rental, party facilities, specialized tools well), travel services, tours, resort including massages services 10 12. Hair services, hair dye, dyeing, fabrics, thread gauges, ultrasonic cleaning, laundry etc.



6



13. Salon: cosmetic surgery etc.



8




14. other services include repair services (glasses, clocks, pens, key, computer, etc.), common living services (hair cutting, sewing, budget Inn, bicycle rental, rental of other utensils, makeup, decorations ...)

Private public service 4 1 15. Special service: a) dancing, horse racing, racing (betting tickets) b) c xố book release) ship agent d) maritime transport brokers, and other brokerage activities 30 30 40 15