Chương 2 Luật thuế bảo vệ môi trường 2010: Căn cứ tính thuế

Chapter 2.

TAX BASE

Article 6. Tax base

1. Tax base of environmental protection is the number of taxable goods and absolute rate.

2. The number of taxable goods shall be provided for as follows:

a) For goods produced in the country, the number of taxable goods is the quantity of goods produced and sold, exchanged, internally consumed, donated;

b) For imported goods, the number of taxable goods is the quantity of imported goods.

3. Absolute rate for tax calculation specified in Article 8 of this Law.

Article 7. Tax calculation method

The amount of environmental protection tax payable equal the quantity of unit of dutiable goods multiply absolute rate specified on a unit of goods.

Article 8. Tariff table

1. Absolute rates are specified in the tariff table below:

2. On the basis of the tax bracket prescribed in Clause 1 of this Article, the National Assembly Standing Committee provide for specific tax rate to each type of dutiable goods ensuring the following principles:

a) The tax rate on taxable goods in line with socio-economic development policy – social in each period;

b) The tax rate on taxable goods shall be determined under the extent of causing negative environmental impacts of the goods.