Chương II Luật Tiêu thụ đặc biệt 2008: Căn cứ tính thuế

Chapter II

TAX BASES

Article 5. Tax bases

Excise tax bases include the taxed price of a taxable goods or service and the tax rate. The payable excise tax amount is the excise taxed price multiplied by the excise tax rate.

Article 6. Taxed price

The excise taxed price of a goods or service is the goods selling price or the service charge, exclusive of excise tax and value-added tax. Specifically:

1. For domestically produced goods, it is the selling price set by the producer;

2. For imported goods, it is the import-duty calculation price plus the import duty. For imported goods eligible for import duty exemption or reduction, it is exclusive of the exempted or reduced import duty amount;

3. For processed goods, it is the taxed price of the goods sold by processing-ordering establishment or the selling price of the product of the same or similar kind at the same time with the time of goods sale;

4. For goods sold on installment or deferred payment, it is the one-off selling price of such goods, exclusive of the installment or deferred payment interest;

5. For services, it is the service charge set by the service provider. The service provision in a number of cases is specified as follows:

a/ For golf business, it is the selling price of the membership card or golf-playing ticket, inclusive of the golf playing charge and deposit (if any);

b/ For casino, prize-winning video game and betting business, it is the turnover from such business minus the prize already paid to customers;

c/ For dance hall, massage parlor and karaoke bar business, it is the turnover from such business.

6. For goods and services used for barter, internal consumption or donation, it is the excise taxed price of the goods or service of the same or similar kind at the time of barter, internal consumption or donation.

Excise taxed prices of goods and services specified in this Article are inclusive of additional charges and revenues (if any) enjoyed by business establishments.

Taxed prices are calculated in Vietnam dong. In case taxpayers have foreign-currency turnover, foreign-currency amounts must be converted into Vietnam (long at the average exchange rate on the inter-bank foreign currency market, announced by the State Bank of Vietnam at the time of turnover generation, for determination of taxed prices.

The Government shall speedy this Article.

Article 7. Tax rates

Excise tax rates for goods and services are specified in the Excise Tariff below: