Nghị quyết 110/2023/QH15 về Kỳ họp thứ 6, Quốc hội khóa XV
Số hiệu: | 110/2023/QH15 | Loại văn bản: | Nghị quyết |
Nơi ban hành: | Quốc hội | Người ký: | Vương Đình Huệ |
Ngày ban hành: | 29/11/2023 | Ngày hiệu lực: | 13/01/2024 |
Ngày công báo: | 13/12/2023 | Số công báo: | Từ số 1303 đến số 1304 |
Lĩnh vực: | Bộ máy hành chính | Tình trạng: | Còn hiệu lực |
TÓM TẮT VĂN BẢN
Chính thức giảm 2% thuế giá trị gia tăng đến hết 30/6/2024
Ngày 29/11/2023, Quốc hội thông qua Nghị quyết 110/2023/QH15 về Kỳ họp thứ 6, Quốc hội khóa XV, trong đó có nội dung giảm thuế GTGT đến hết 30/6/2024.
Chính thức giảm 2% thuế giá trị gia tăng đến hết ngày 30/6/2024
Tại Mục 10 Nghị quyết 110/2023/QH15 Quốc hội đồng ý giảm 2% thuế suất thuế giá trị gia tăng đối với các nhóm hàng hóa, dịch vụ quy định tại điểm a mục 1.1 khoản 1 Điều 3 của Nghị quyết 43/2022/QH15 của Quốc hội về chính sách tài khóa, tiền tệ hỗ trợ Chương trình phục hồi và phát triển kinh tế - xã hội trong thời gian từ ngày 01 tháng 01 năm 2024 đến hết ngày 30 tháng 6 năm 2024.
Cụ thể, giảm 2% thuế suất thuế giá trị gia tăng, áp dụng đối với các nhóm hàng hóa, dịch vụ đang áp dụng mức thuế suất 10%.
Không giảm thuế giá trị gia tăng đối với một số nhóm hàng hóa, dịch vụ sau:
- Viễn thông;
- Công nghệ thông tin;
- Hoạt động tài chính, ngân hàng, chứng khoán, bảo hiểm, kinh doanh bất động sản;
- Kim loại, sản phẩm từ kim loại đúc sẵn, sản phẩm khai khoáng (không kể khai thác than), than cốc, dầu mỏ tinh chế, sản phẩm hoá chất;
- Sản phẩm hàng hóa và dịch vụ chịu thuế tiêu thụ đặc biệt.
Thời gian giảm thuế GTGT là từ ngày 01/01/2024 đến hết ngày 30/6/2024 (tức 6 tháng đầu năm 2024)
Quốc hội giao Chính phủ tổ chức thực hiện kịp thời, hiệu quả, không làm ảnh hưởng đến dự toán thu và bội chi ngân sách nhà nước năm 2024 theo Nghị quyết của Quốc hội, báo cáo Quốc hội kết quả thực hiện tại Kỳ họp thứ 7, Quốc hội khoá XV.
Thông qua 07 Luật tại Kỳ họp thứ 6, Quốc hội khóa XV
Thông qua 07 luật tại Kỳ họp thứ 6, Quốc hội khóa XV gồm:
- Luật Căn cước;
- Luật Kinh doanh bất động sản;
- Luật Lực lượng tham gia bảo vệ an ninh, trật tự ở cơ sở;
- Luật Nhà ở;
- Luật Quản lý, bảo vệ công trình quốc phòng và khu quân sự;
- Luật Tài nguyên nước;
- Luật Viễn thông.
Xem thêm tại Nghị quyết 110/2023/QH15 ngày 29/11/2023.
Văn bản tiếng việt
Văn bản tiếng anh
THE NATIONAL ASSEMBLY OF VIETNAM |
THE SOCIALIST REPUBLIC OF VIETNAM |
Resolution No.: 110/2023/QH15 |
Hanoi, November 29, 2023 |
THE 6TH MEETING OF THE 15TH NATIONAL ASSEMBLY
THE NATIONAL ASSEMBLY
Pursuant to the Constitution of the Socialist Republic of Vietnam;
Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, as amended by the Law No. 65/2020/QH14;
Based on results of the 6th meeting of the 15th National Assembly held from October 23, 2023 to November 29, 2023;
At the request of the Standing Committee of National Assembly and in consideration of opinions given by the National Assembly delegates,
HEREBY RESOLVES:
1. 07 laws are ratified, including: Law on Citizen Identification; Law on Real Estate Business; Law on Forces participating in Protection of Security and Public Order at Grassroots Level; Law on Housing; Law on Management and Protection of National Defense Structures and Military Zones; Law on Water Resources; Law on Telecommunications.
09 Resolutions are ratified, including: Resolution certifying result of confidence vote for position/title holders elected or approved by the National Assembly; Resolution on 2024’s socio-economic development plan; Resolution on 2024’s state budget estimate; Resolution on allocation of 2024’s central government budget; Resolution on piloting certain specific policies on investment and construction of roads; Resolution on application of top-up corporate income tax (CIT) under the Global Anti-Base Erosion Rules (GloBE); Resolution on thematic supervision of “Implementation of National Assembly’s resolutions on national target programs for development of new-style rural areas in 2021 - 2025 period, sustainable poverty reduction in 2021 - 2025 period, and socio-economic development of ethnic minority and mountainous areas in 2021 - 2030 period”; Resolution on continued implementation of some resolutions adopted by the 14th National Assembly and from the beginning of the 15th term to the end of the 4th meeting on thematic supervision and interpellation; Resolution of the 6th meeting of the 15th National Assembly.
The Standing Committee of National Assembly is assigned to organize the dissemination and implementation of the abovementioned laws and resolutions.
2. Give opinions about receipt, revision and decision to change the time for submission of the bill of the Land Law (amended) and the bill of the Law on Credit Institutions (amended) to the National Assembly for consideration to the next meeting, ensuring quality of such documents which are expected to promptly deal with difficulties arising in reality; give opinions for the first time about 08 new bills of Law on Social Insurance (amended), Law on National Defense and Security Industry and Industrial Mobilization, Law on Road Traffic, Law on Road Traffic Order and Safety, Law on Archives (amended), Law on State Capital (amended), Law on Organization of People’s Courts (amended), Law on amendments to Law on Property Auction.
The Standing Committee of National Assembly is assigned to direct the National Assembly’s affiliates to closely cooperate with submitting authorities, drafting authorities, and relevant authorities in studying, expressing and fully absorbing opinions given by the National Assembly deputies in order to complete draft laws in such a way ensuring quality and prescribed schedule.
3. The National Assembly recognizes and highly appreciates the active, proactive, urgent and close cooperation of the Standing Committee of National Assembly, the Government, the Prime Minister, the National Assembly’s affiliates, ministries, central- and local-government authorities in reviewing legislative documents mentioned in the Resolution No. 101/2023/QH15.
The Government is requested to promptly review, process review results, and submit a report on review results to the 7th meeting of the National Assembly in respect of contents proposed by the Ethnic Minorities Council, Committees of the National Assembly, the People’s Supreme Court, the People’s Supreme Procuracy, or the State Audit Office of Vietnam; adopt solutions for promptly dealing with conflicts, overlaps, queries or difficulties which have been set out in sub-law documents; study and propose appropriate amendments to relevant laws and ordinances under the 2024’s Program for formulation of laws and ordinances of the National Assembly and the Plan No. 81/KH-UBTVQH15 of the Standing Committee of National Assembly organizing the implementation of the Poliburo’s Conclusion No. 19-KL/TW and the Scheme on orientations for the law formulation program of the 15th National Assembly.
The Government, the Prime Minister, the People’s Supreme Court, the People’s Supreme Procuracy, the State Audit Office of Vietnam, ministries, central government authorities and local governments are requested to continue tightening compliance with laws, rules and disciplines, upholding responsibilities of leaders, and mobilizing resources for formulating a complete and synchronous development institution in such a way ensuring quality and formulation schedule of projects assigned under the program for formulation of laws and ordinances; promptly and effectively organize the implementation of laws and resolutions approved by the National Assembly, and promulgate documents elaborating such laws in a consistent and timely manner; adopt solutions for effectively overcoming the problem that officials and public employees pass the buck; promptly detect and prevent, and strictly handle acts of corruption or misconduct, acts aimed at seeking sectional interests or interests of a particular group in the course of formulation and implementation of laws; The Government, the People’s Supreme Court, the People’s Supreme Procuracy, and relevant authorities are requested to continue effectively organizing the implementation of objectives, tasks and solutions set forth in the National Assembly’s Resolution No. 96/2019/QH14, including measures for preventing and effectively combating crimes, especially drug-related crimes, human trafficking, high-tech crimes, child abuse or violence against children, considering and processing requests for reconsideration of judgments or decisions, ensuring that they have been issued by proper jurisdiction on reasonable grounds, following proper procedures and within time limits prescribed in relevant codes of procedures.
The Government and the Prime Minister of Vietnam continue directing the intensified inspections which should focus on fields and sectors most prone to corruption or misconduct such as management and use of land, natural resources and public property; bidding and procurement of public property; auction, finance, banking, securities, bonds, fundamental construction, personnel organization, etc.; punctually detect and effectively prevent acts of harassment, misconduct or annoying people and enterprises; promptly handle suspended cases or lawsuits, especially those whose prescriptive period for criminal prosecution expires or is nearly expiring, and those which are unsettled due to subjective reasons, so as to avoid unlawful suspension of such cases; accelerate the implementation of schemes for sound recording or videotape recording in criminal procedures which should be consistent nationwide. Intensify inspections and deal with shortcomings and violations committed during the enforcement of civil judgments; continue completing mechanisms for enforcing administrative judgments in an effective and efficient manner, ensuring compliance with rules and disciplines.
The People’s Supreme Court continues adopting solutions for improving efficiency in handling administrative cases; intensifies conciliation in civil cases in accordance with provisions of the Code of Civil Procedures and dialogues in handling administrative cases in accordance with provisions of the Code of Administrative Procedures; step up processing of petitions for reopening or cassation procedures intra vires.
The People’s Supreme Procuracy adopts solutions for preventing wrongful conviction in criminal procedures; improves efficiency in examination and supervision of handling of civil and administrative cases, and enforcement of criminal, civil and administrative judgments; intensifies examination and supervision, and proposes processing of delayed enforcement of administrative judgments; step up processing of petitions for reopening or cassation procedures intra vires.
5. Approve the policies and assign the Government to formulate a draft Decree in 2024 on establishment, management and use of investment support fund which is established using top-up CIT amounts collected under the GloBE and other lawful revenues in order to stabilize investment environment, encourage and attract strategic investors and multinational corporations, and assist domestic enterprises in some fields and sectors in which investment is encouraged, and submit such Decree to the Standing Committee of National Assembly of Vietnam for its opinions before promulgation. Additionally, make a comprehensive review to complete a consistent system of policies and laws for investment incentives so as to meet Vietnam's development requirements in the new context.
6. The Government is assigned to continue organizing effective implementation of the Resolutions No. 97/2019/QH14, No. 119/2020/QH14, No. 131/2020/QH14 and No. 160/2021/QH14 of the National Assembly on organization of urban administration model in Hanoi City, Ho Chi Minh City and Da Nang City; study and submit to the National Assembly for consideration of revisions to the National Assembly’s Resolution No. 119/2020/QH14 piloting the urban administration model and specific mechanisms and policies for development of Da Nang City.
7. Duration of the project on land expropriation, compensation, support and resettlement in service of construction of Long Thanh International Airport is extended to December 31, 2024 inclusively; an amount of VND 966,749 billion derived from the general provision of central-government budget under the medium-term public investment plan for 2021 - 2025 period shall be additionally allocated to the project.
The Government shall assume responsibility for the accuracy and adequacy of information and figures in the report submitted to the National Assembly; direct relevant Ministries, regulatory authorities, and the People's Committee of Dong Nai Province to cooperate in implementing and completing the project according to the prescribed schedule and in accordance with provisions of the Law on state budget, the Law on public investment and relevant laws.
8. Contents about investment projects on construction, improvement, repair and acquisition of equipment for hospitals in the Government’s Report No. 581/BC-CP dated October 20, 2023 are added to Point a Section 1.2 Clause 1 Article 3 of the National Assembly’s Resolution No. 43/2022/QH15; the unused amount of VND 2.920,7 billion of increased state budget revenues and decreased state budget expenditures in 2021 which is used for granting house rent subsidies to workers under Point a Section 1.3 Clause 1 Article 3 of the Resolution No. 43/2022/QH15 shall be carried forward to 2024 and allocated to Ministries and central-government authorities for implementing the abovementioned projects.
The Government shall request the National Assembly to consider deciding to allocate funding to Ministries and central-government authorities for implementing the abovementioned projects when investment requirements and procedures for such projects are satisfied and completed in accordance with provisions of the Law on public investment, the Law on state budget, National Assembly’s Resolutions and relevant laws. Urgent cases which arise between two meetings of the National Assembly shall be reported to the Standing Committee of National Assembly of Vietnam for considering, deciding and reporting the National Assembly in the next meeting.
Duration for implementation and disbursement of funding from state budget to projects under the socio-economic recovery and development program is extended by December 31, 2024.
9. An amount of VND 1.275 billion of investment expenditure funding for Nghe An Province derived from increased central-government budget revenues in 2022 shall be used for paying compensations and land clearance costs (included delayed payments) for projects on expansion of stretches of National Highway 1 passing Nghe An Province which are funded by central-government budget but arise after investment costs of these projects have been settled. The Government is responsible for proposed contents and accuracy of information, figures and legal grounds for implementation. Only payments under the State obligation shall be paid in a manner ensuring that no lawsuits are filed.
10. VAT on goods and services specified in Point a Section 1.1 Clause 1 Article 3 of the National Assembly’s Resolution No. 43/2022/QH15 on fiscal and monetary policies for supporting socio-economic recovery and development program is reduced by 2% from January 01, 2024 to June 30, 2024 inclusively.
The Government is assigned to organize the implementation of this content in a timely and effective manner avoiding adverse influence on estimates of state budget revenues and budget deficits in 2024 under the National Assembly’s Resolution, and submit report on implementation results to the National Assembly in the 7th meeting of the 15th National Assembly.
11. The Standing Committee of National Assembly, the Government, the Prime Minister, the Central Committee of the Vietnamese Fatherland Front, the People’s Supreme Court, the People’s Supreme Procuracy, the Ethnic Minorities Council, Committees of the National Assembly, the State Audit Office of Vietnam, Ministries, central-government authorities and local governments shall, within the ambit of their assigned functions and tasks, effectively organize the implementation of this Resolution; intensify dissemination and education about laws so as to promptly and effectively implement laws and resolutions ratified by the National Assembly.
The Standing Committee of National Assembly, the Ethnic Minorities Council, Committees of the National Assembly, National Assembly’s Delegations and delegates shall supervise the implementation of this Resolution.
The Central Committee and member units of the Vietnamese Fatherland Front shall supervise and encourage all people classes to implement this Resolution.
This Resolution is ratified by the 6th meeting of the 15th National Assembly of the Socialist Republic of Vietnam held on November 29, 2023.
|
CHAIRMAN OF THE NATIONAL ASSEMBLY |