Nghị định 101/2011/NĐ-CP hướng dẫn Nghị quyết 08/2011/QH13 bổ sung giải pháp về thuế nhằm tháo gỡ khó khăn cho doanh nghiệp và cá nhân

DECREE

DETAILING THE IMPLEMENTATION OF THE RESOLUTION NO.08/2011/QH13 OF THE NATIONAL ASSEMBLY ON ADDITIONAL ISSUANCE OF SOME TAX SOLUTIONS TO REMOVE DIFFICULTIES FOR ENTERPRISES AND INDIVIDUALS

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the Law on Enterprise Income Tax and the Law on Value Added Tax dated June 03, 2008;

Pursuant to the Law on Personal Income Tax dated November 21, 2007;

Pursuant to the Law on Tax Administration dated November 29, 2006;

Pursuant to the Resolution No.08/2011/QH13 dated August 06, 2011 of the National Assembly;

At the proposal of Ministry of Finance,

DECREES:

Article 1. Scope of governing

This Decree details the implementation the Resolution No.08/2011/QH13 dated August 06, 2011 by the National Assembly issuing a number of tax solutions to remove difficulties for enterprises and individuals.

Article 2. Reduction of enterprise income tax in 2011 of small and medium enterprises, enterprises employing many laborers

1. Reduce 30% of payable enterprise income tax amounts in 2011 of small and medium enterprises, except for the tax on income from the trade of lottery, real estate, securities, finance, banking, insurance and income from producing goods and trading services subject to special consumption tax and unless the enterprises to be ranked I, specialty of the economic groups, corporations, enterprises as the companies which are organized and administered by the model of parent company - subsidiary that the parent company is not small and medium enterprise and holds over 50% equity of the subsidiary.

Small and medium enterprises under the provisions of this clause (excluding administrative units) are the enterprises meeting the criteria of capital or labor in accordance with provisions in clause 1, Article 3 of Decree No.56/2009/ND-CP dated June 30, 2009 of the Government on assistance to development of small and medium enterprises. In case of small and medium enterprises newly established from January 01, 2011, the capital criteria is determined as the charter capital stated in the certificate of business registration or investment certificate for the first time.

2. Reduce 30% of payable enterprise income tax amounts in 2011 of the enterprises employing many laborers in the field of production, out-sourcing, processing agricultural, forestry and aquatic products, textiles, footwear, electrical components, construction of economic - social infrastructure works.

Enterprises employing many labors as provided for in this clause are the enterprises with a total number of laborers regularly used in 2011 more than 300 persons, excluding laborers with short-term contracts of less than 3 months.

Where the enterprises organized as a model of parent company - subsidiary, the number of laborers for use as a basis for determining tax reduction for the parent company does not include the number of laborers of the subsidiary. The enterprise income tax amount reduced is the tax calculated on the income of the production, out-sourcing, processing agricultural, forestry and aquatic products, textiles, footwear, electrical components and from construction activities of economic - social infrastructure works.

Activities of production, out-sourcing, processing agricultural, forestry and aquatic products, textiles, footwear, electrical components specified in this clause shall be determined in accordance with provisions in economic system of Vietnam issued attached to Decision No.10/2007/QD-TTg dated January 23, 2007 by the Prime Minister.

Construction activity of economic - social infrastructure works provided for in this clause includes construction, building and installation of water plants, power plants, projects of transmission and distribution of electricity; drainage and water supply systems; roads, railways; airports, river ports and seaports; and airports, railway stations, bus stations; building schools, hospitals, houses of culture, cinema, performing-arts facilities, the facilities of training, sports competition; solid waste, wastewater treatment systems; communication work, irrigation work for agriculture, forestry and fisheries.

3. Number of enterprise income tax which is reduced provided for in clause 1, clause 2 of this Article is the tax amount calculated for quarterly temporary remittance and the payable remaining tax amount under the tax settlement in 2011.

4. Enterprises must separately settle income from activities reduced enterprise income tax provided for in this Article. In case of unable to separately settle the income of the tax-reduced activities, the income to calculate the tax amount to be reduced is determined by the percentage (%) between the revenue of the tax-reduced activities and total revenue in 2011.

5. Enterprises reduced enterprise income tax provided for in this Article are the  enterprises established and operating under the laws of Vietnam; implementing the accounting regime, invoices and vouchers as prescribed by law and paying taxes by declaration.

Article 3. Reduction of the value added tax, personal income tax, and enterprise income tax for accommodation business, child care, and catering

1. Reduce 50% of lump-sum tax of value added tax, personal income tax from July 01, 2011 till the end of December 31, 2011 to: households, individuals trading guest-house, room used for renting out workers, students, pupils; households, individuals caring for children; households, individuals supplying shift meals for workers.

The lump-sum tax of value added tax, personal income tax provided for in this clause shall comply with the law provisions of tax administration.

2. Reduce 50% of payable value added tax and enterprise income tax arising from July 01, 2011 till the end of December 31, 2011 for the activity of providing shift meals for workers (not including the activity of providing shift meals for transportation companies, airlines and other business activities) of the enterprises.

Enterprises tax-reduced provided for in this clause must meet the provisions of clause 5, Article 2 and clause 3 of Article 3 of this Decree.

3. Households, business individuals and enterprises tax-reduced provided for in this clause must commit to stabilize the prices for renting out guest-house, room, caring for children, supplying shift meals in 2011 as the price rates made in December 2010.

The prices for renting out guest-house, room, caring for children, supplying shift meals must be publicized, posted at the business establishment and must be notified authorities of communes, wards where the businesses are implemented and direct tax administration authorities. Where inspection and detection of households, business individuals, and enterprises fail to comply with its commitment on price specified in this clause, the households, business individuals, and enterprises shall not be reduced tax as prescribed in this Article.

Article 4. Exemption from and reduction of personal income tax

1. Exempt personal income tax from August 01, 2011 till the end of December 31, 2012 for dividends to individuals from investment activities in securities markets, capital contribution for shares purchase of enterprise other than dividends from joint stock banks, financial investment funds, credit institutions.

2. Reduce 50% of personal income tax from August 01, 2011 till the end of December 31, 2012 for income from securities transfer activities of the individuals.

3. Exempt personal income tax from August 01, 2011 till the end of December 31, 2011 for individuals with taxable incomes from salaries, wages and from business to the level of taxable personal income at grade 1 of the partially progressive tax schedule provided for in Article 22 of Law on Personal Income Tax.

Taxable income for use as a basis for determining the tax exemption provided for in this clause is the average taxable income of the individual actually received in 2011.

Article 5. Effect

1. This Decree takes effect as from December 20, 2011.

2. In the same time if the enterprises are enjoyed various preferential tax rates for an item, they may be selected the most favorable tax incentive.

Where the enterprises being in the time to be enjoyed preferential enterprise income tax as prescribed by law, the enterprise income tax amount reduced under the provisions of this Decree shall be calculated on the remaining tax amount after being subtracted the enterprise income tax amount that the enterprises are enjoyed incentives.

3. Ministry of Finance guides, handles specifically for the cases that the enterprises have declared and paid the tax amount to be reduced under the provisions of Article 2 and Article 3 of this Decree into State Budget.

Article 6. Responsibility for implementation

1. Ministry of Finance guides the implementation of this Decree.

2. People's Committees of provinces and cities directly under central government within its jurisdiction in accordance with the law provisions are responsible for directing the Departments, branches and the local authorities at all levels to coordinate with the tax authorities in communication, urge, and inspection of the implementation of this Decree.

3. Councils of tax advisory of communes, wards coordinate with the State management agencies on prices at localities to confirm and monitor and supervise the implementation of commitments to stabilize the price of households, business individuals, and enterprises provided for in Article 3 of this Decree.

4. The ministers, heads of ministerial-level agencies, heads of governmental agencies, presidents of People's Committees of provinces and cities directly under the Central Government and concerned organizations and individuals are responsible for the implementation of this Decree./.