Nghị định 95/2002/NĐ-CP Luật thuế giá trị gia tăng sửa đổi Nghị định 76/2002/NĐ-CP
Lưu
Báo lỗi
Số hiệu: | 95/2002/NĐ-CP | Loại văn bản: | Nghị định |
Nơi ban hành: | Chính phủ | Người ký: | Phan Văn Khải |
Ngày ban hành: | 11/11/2002 | Ngày hiệu lực: | 11/11/2002 |
Ngày công báo: | *** | Số công báo: | |
Lĩnh vực: | Thuế - Phí - Lệ Phí | Tình trạng: |
Hết hiệu lực
01/01/2004 |
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Phan Văn Khải (Đã ký) |
THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM |
No. 95/2002/ND-CP |
Hanoi, November 11, 2002 |
DECREE
AMENDING AND SUPPLEMENTING CLAUSE 3, ARTICLE 1 OF THE GOVERNMENT’S DECREE No. 76/2002/ND-CP OF SEPTEMBER 13, 2002 WHICH AMENDS AND SUPPLEMENTS A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE No. 79/2002/ND-CP OF DECEMBER 29, 2000 DETAILING THE IMPLEMENTATION OF THE VALUE ADDED TAX (VAT) LAW
THE GOVERNMENT
Pursuant to the Law on Organization of the Government of December 25, 2001;
Pursuant to the Value Added Tax (VAT) Law No. 02/1997/QH9 of May 10, 1997;
Pursuant to Point 1, Section II of Resolution No. 50/2001/QH10 of November 29, 2001 of the Xth National Assembly, the 10th session, on the 2002 State budget estimates;
At the proposal of the Minister of Finance,
DECREES:
Article 1.- To amend and supplement Clause 3, Article 1 of the Government’s Decree No. 76/2002/ND-CP of September 13, 2002 amending and supplementing a number of articles of the Government’s Decree No. 79/2000/ND-CP of December 29, 2000 which details the implementation of the VAT Law as follows:
"3. To amend Point d, Clause 1 of Article 9 on the deduction of input VAT as follows:
d/ Production and/or business establishments paying VAT by the tax deduction method shall be entitled to calculate the deducted input VAT amount at the rate of 1% of the prices of the goods and/or services purchased without added value invoices for:
- Goods being unprocessed agricultural, forest or aquatic products purchased by production and/or business establishments for the production and/or processing; soil; stones; sand; gravel and discarded materials, which are bought without invoices. The deduction of input VAT calculated on the prices of the goods being purchased unprocessed agricultural, forest or aquatic products as prescribed above shall not apply to cases of commercial operation or export.
Establishments purchasing the above-mentioned goods items must make purchasing vouchers and goods lists under the tax agencies’ guidance.
- VAT-liable goods and services purchased from production and/or business establishments that pay tax by the method of direct calculation on the added value with sale invoices; goods being unprocessed agricultural, forest or aquatic products, which are purchased from production establishments with added value invoices but not liable to VAT at the production stage; goods liable to special consumption tax, which are purchased by trading establishments from production establishments for sale; indemnities of insurance business activities."
Article 2.- This Decree takes implementation effect after its signing.
Article 3.- The Minister of Finance shall guide the implementation of this Decree.
Article 4.- The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, and the presidents of the People’s Committees of the provinces and centrally-run cities shall have to implement this Decree.
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ON BEHALF OF THE GOVERNMENT |