Chapter II
THE TAX CALCULATION BASES AND TAX RATES
Article 5.- The tax calculation bases
The bases for calculating the special consumption tax are the tax calculation prices of taxable goods or services and tax rates.
Article 6.- Tax calculation prices
1. For goods produced in the country, they shall be the sale prices set by the production establishments at the production places, not yet including the special consumption tax.
2. For imported goods, they shall be the import tax calculation price plus (+) the import tax.
3. For processed goods, they shall be the tax calculation prices of the produced goods of the same or equivalent types at the time of goods delivery.
4. For services, they shall be service provision prices, not yet including the special consumption tax.
5. For goods or services used for purposes of exchange or internal consumption, gift or donation, they shall be the special consumption tax calculation prices of goods and services of the same or equivalent type at the time such activities are conducted.
6. For liquors made in the country, casinos, jackpot games and golf business, the special consumption tax calculation prices shall be specified by the Government.
The special consumption tax calculation prices of goods and/or services defined in this Article shall also include surcharges enjoyed by the establishments.
In cases where the production and business establishments purchase and sell goods and/or services in foreign currency(ies), they must convert such foreign currency(ies) into Vietnam Dong at the exchange rate(s) announced by the State Bank of Vietnam at the time such turnovers are generated to determine the special consumption tax calculation prices.
Article 7.- Tax rates
The special consumption tax rates for goods and services are specified in the following special consumption tax table.
THE SPECIAL CONSUMPTION TAX TABLE
|
No.
|
Goods and services
|
Tax rates (%)
|
|
I.
|
Goods
|
|
|
1.
|
Cigarettes, cigars
|
|
|
|
a) Filter cigarettes produced mainly from imported raw materials, cigars
|
65
|
|
|
b) Filter cigarettes produced mainly from domestic raw materials
|
45
|
|
|
c) Non-filter cigarettes
|
25
|
|
2.
|
Liquors
|
|
|
|
a) Of over 40% proof.
|
70
|
|
|
b) Of from 30% to 40% proof.
|
55
|
|
|
c) Of from 20 % to under 30 % proof.
|
25
|
|
|
d) Of under 20 % proof, including fruitwines
|
20
|
|
|
e) Medicated liquors
|
15
|
|
3.
|
Beers
|
|
|
|
a) Bottled beer, fresh beer
|
75
|
|
|
b) Canned beer
|
65
|
|
|
c) Draught beer
|
50
|
|
4
|
Automobiles
|
|
|
|
a) Cars of 5 seats or less
|
100
|
|
|
b) Cars of from 6 to 15 seats
|
60
|
|
|
c) Cars of from 16 to under 24 seats
|
30
|
|
5
|
Gasoline of various kinds, naphtha, reformate components and other compounds for mixing gasoline
|
15
|
|
6
|
Air conditioners of a capacity of 90,000 BTU or less
|
20
|
|
7
|
Playing cards
|
30
|
|
8
|
Votive gilt paper, votive objects
|
60
|
|
II
|
Services
|
|
|
1
|
Dancing halls, massage parlors, karaoke bars
|
20
|
|
2
|
Casinos, jackpot games
|
25
|
|
3
|
Horse race and car race bet tickets
|
20
|
|
4
|
Golf business: sale of membership cards, golf playing tickets
|
20
|
In case of necessity, the National Assembly Standing Committee shall make amendments and supplements to the list of goods and services subject to the special consumption tax and/or the special consumption tax rates, then propose them to the National Assembly for adoption at its nearest session.
Tìm kiếm
Luật Thuế tiêu thụ đặc biệt 1998 (Bản Word)