Tóm tắt Nghị quyết số 270B-NQ/HĐNN8 về Thuế tiêu thụ đặc biệt - Phần mở đầu và các Điều khoản đầu (Điều 1 - Điều 4)
Nghị quyết số 270B-NQ/HĐNN8 của Hội đồng Nhà nước khóa VIII là văn bản pháp lý quan trọng đặt nền móng cho việc điều tiết tiêu dùng và quản lý nguồn thu ngân sách nhà nước thông qua sắc thuế tiêu thụ đặc biệt. Dưới đây là phân tích chi tiết về phần mở đầu và các quy định cốt lõi từ Điều 1 đến Điều 4 của văn bản này.
1. Phần mở đầu: Mục tiêu và vai trò của Thuế tiêu thụ đặc biệt
Phần mở đầu của văn bản nhấn mạnh tầm quan trọng của việc ban hành thuế tiêu thụ đặc biệt trong bối cảnh nền kinh tế đang chuyển dịch. Các mục tiêu chiến lược bao gồm:
- Điều tiết sản xuất và tiêu dùng xã hội: Định hướng hành vi tiêu dùng của người dân đối với các mặt hàng không thực sự thiết yếu hoặc có hại cho sức khỏe, đồng thời khuyến khích sản xuất các mặt hàng thay thế có lợi hơn cho nền kinh tế.
- Động viên hợp lý thu nhập: Thực hiện công bằng xã hội bằng cách đánh thuế cao vào những đối tượng có thu nhập cao sử dụng hàng hóa, dịch vụ xa xỉ.
- Tăng cường nguồn thu cho Ngân sách Nhà nước: Tạo ra nguồn thu ổn định và tập trung cho ngân sách để phục vụ các mục tiêu phát triển kinh tế - xã hội của đất nước.
2. Điều 1: Đối tượng chịu thuế tiêu thụ đặc biệt
Điều 1 quy định rõ ràng về phạm vi các loại hàng hóa thuộc diện chịu thuế tiêu thụ đặc biệt. Đây là những mặt hàng được Nhà nước kiểm soát chặt chẽ về tiêu dùng, bao gồm:
- Các loại thuốc lá (thuốc lá điếu, xì gà và các dạng thuốc lá thành phẩm khác).
- Các loại rượu, bia (bao gồm cả bia hơi, bia chai, bia lon và các loại rượu sản xuất công nghiệp hoặc thủ công).
- Các mặt hàng xa xỉ hoặc không khuyến khích tiêu dùng khác như pháo hoa, bài lá, vàng mã và các dịch vụ đặc thù theo quy định của pháp luật tại thời điểm ban hành.
3. Điều 2: Đối tượng không thuộc diện chịu thuế
Để khuyến khích xuất khẩu và tránh đánh thuế trùng lặp, Điều 2 quy định các trường hợp ngoại lệ không phải chịu thuế tiêu thụ đặc biệt:
- Hàng hóa thuộc diện chịu thuế tiêu thụ đặc biệt nhưng được sản xuất trực tiếp để xuất khẩu hoặc ủy thác xuất khẩu ra nước ngoài.
- Hàng hóa tạm nhập tái xuất hoặc chuyển khẩu theo đúng quy định của pháp luật về hải quan và thương mại quốc tế.
4. Điều 3: Đối tượng nộp thuế (Người nộp thuế)
Điều 3 xác định rõ chủ thể có nghĩa vụ kê khai và nộp thuế tiêu thụ đặc biệt vào ngân sách nhà nước:
- Tổ chức, cá nhân sản xuất: Các doanh nghiệp, hợp tác xã, hộ gia đình hoặc cá nhân trực tiếp sản xuất ra các mặt hàng thuộc diện chịu thuế tiêu thụ đặc biệt tại Việt Nam.
- Tổ chức, cá nhân nhập khẩu: Các đơn vị tiến hành nhập khẩu hàng hóa thuộc diện chịu thuế tiêu thụ đặc biệt từ nước ngoài vào thị trường Việt Nam.
5. Điều 4: Căn cứ tính thuế tiêu thụ đặc biệt
Điều 4 thiết lập nguyên tắc và căn cứ pháp lý để xác định số thuế tiêu thụ đặc biệt phải nộp, bao gồm hai yếu tố cấu thành cốt lõi:
- Giá tính thuế: Được xác định dựa trên giá bán của cơ sở sản xuất chưa có thuế tiêu thụ đặc biệt hoặc trị giá tính thuế nhập khẩu cộng với thuế nhập khẩu (đối với hàng nhập khẩu).
- Thuế suất: Áp dụng theo biểu thuế suất phần trăm (%) quy định cụ thể cho từng nhóm mặt hàng, phản ánh mức độ điều tiết của Nhà nước đối với từng loại sản phẩm.
| THE NATIONAL ASSEMBLY | SOCIALIST REPUBLIC OF VIET NAM |
| | Hanoi, 30 June 1990 |
In order to give direction to production and consumption, to impose a tax on consumption as a source of revenue for the State and to enhance management of production and business in relation to a number of particular goods;
Pursuant to articles 80 and 83 of the Constitution of the Socialist Republic of Vietnam;
Pursuant to article 84 of the 1992 Constitution.
This Law provides for a special sales tax.
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Production establishments which produce goods which are subject to special sales tax shall not be liable to pay turnover tax when the goods are sold.
Special sales tax levied during the production or processing of goods shall be credited in the calculation of special sales tax due in respect of subsequent sales involving those goods provided that documentation has been maintained in compliance with the regulations.
Goods which are for export, shall be exempt from special sales tax.
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THE BASIS FOR CALCULATION OF SPECIAL SALES TAX AND SPECIAL SALES TAX TARIFF
Taxable goods and applicable tax rates are set out in the following tariff:
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Goods
Tax Rate (%)
1
Tobacco products:
(a)
Filtered cigarettes produced mainly from imported raw materials
70
(b)
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52
(c)
Cigarettes without filter,cigars
32
2
Spirits:
(a)
Traditional alcohol medicine
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(b)
Other
- over 40 degrees proof
90
- from 30 to 40 degrees proof
75
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- under 30 degrees proof
25
3
All beers
90
except canned beer
75
4
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100
Where necessary the Standing Committee of the National Assembly shall make decisions on amendments to and additions of the goods and tax rates in the special sales tax tariff. Such amendments and additions shall be submitted to the National Assembly for approval at its next session.
TAX REGISTRATION AND PAYMENT AND TRANSPORTATION OF GOODS
A production establishment which produces goods subject to special sales tax shall:
1. Register with the tax office and make a declaration of its capital, labour, goods produced, location of production and nature of business no less than five days before commencement of operation, merger or change of location. Dissolution or change of business shall be reported to the tax office no less than five days prior to commencement of the dissolution or change of business.
2. Strictly comply with regulations of the State on standards of accounting records and vouchers.
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4. Provide the necessary documents requested by the tax office for auditing of books of account, records and vouchers, and goods and materials in warehouses, factories and processing workshops, and shops.
5. Pay taxes in full and in time.
Establishments which produce goods subject to special sales tax shall be obliged to:
1. Submit a monthly report on the special sales tax to the tax office within the first five days of the month following that in respect of which the report has been made including reports in respect of months where no special sales tax is generated.
2. Make full payment of special sales tax after allowing for tax which was provisionally paid in the previous month or already paid in the current month. Payment shall be made in accordance with the time schedule stipulated by the tax office which shall require full payment no later than the 15th day of the month following the month in respect of which the tax is paid.
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The special sales tax on tobacco leaves and shredded tobacco, shall be paid by the purchaser at the place of purchase prior to their transportation.
Payment of special sales tax shall be as follows:
1. Small establishments contracted to produce goods shall pay tax periodically on the 10th, 20th and final day of each month.
2. Where, large establishments fail to collect to full tax payable, the time for tax payment may be extended provided that it does not exceed fifteen (15) days as from the date of sale of the goods or of delivery of the processed products.
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(a) A receipt for tax paid or tax stamp issued by the tax office.
(b) A transportation permit issued by the tax office or a receipt for transport issued by a State owned enterprise which is registered at the tax office.
2. A transportation permit for goods in respect of which special sales tax has not yet been paid is a document issued directly by the tax office when the goods concerned are moved to another place.
The tax office shall have the following powers and duties:
1. To guide, assist, and supervise business establishments to comply strictly with the regulations relating to the standards of accounting, records and vouchers, and the procedures for declaration and payment of special sales tax.
2. To examine, in relation to special sales tax, the books of account, records and vouchers, materials, goods, work in progress and stock which is in shops or being transported.
3. In necessary cases, to require any organization or individual to provide documents relating to the calculation and payment of special sales tax.
4. To calculate tax, prepare and approve the tax book, notify the amount of the special sales tax to be paid to the State Treasury, issue permits for the transportation of goods, and in collecting tax to issue to the taxpayer a receipt of the Ministry of Finance for tax paid.
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6. To consider and resolve complaints and accusations relating to the special sales tax.
1. Registered with the tax office or made a declaration in accordance with the stipulations governing determination of the quantity of taxable goods sold or their taxable values.
2. Submitted at all, or in time, a declaration of monthly sales and the selling price of goods.
3. Strictly complied with regulations relating to standards of accounting, records and vouchers.
4. Provided the books of account, records and vouchers required by the tax office, or has not provided sufficient documents necessary for the determination of the quantity and taxable values of taxable goods sold.
The tax office shall determine the amount of tax to be paid on the basis of the results of its investigation.
If the production establishment disagrees with the amount of tax levied, it may complain to the immediately superior tax office.
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REDUCTION OF AND EXEMPTION FROM SPECIAL SALES TAX
Cases of exemption from and reduction of tax are as follows:
1. Where the establishment which produces goods subject to special sales tax is adversely affected by natural disaster, war or other contingencies.
2. Where the establishment, which has just established or has just expanded and applied new manufacturing technology, makes a loss as a result of paying all its special sales tax due, it shall be considered for a reduction of tax, provided that the level of reduction is not more than thirty (30) per cent of the tax due within a period of two years.
The Government shall provide provisions on the basic of exemption from and reduction of tax in this article.
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1. Breaches of the Law on Special Sales Tax shall be dealt with as follows:
(a) Any organization which, or individual who, breaches the stipulations relating to registration and declaration, or the establishment of books of account, or the keeping of records and vouchers as stated in articles 10, 11 and 12 of this Law, shall, depending on the seriousness of the breach, be subject to a warning or a fine of up to five hundred thousand (500,000) dong.
(b) Any organization which, or individual who, produces, processes, purchases or engages in trading of goods subject to special sales tax and who evades paying tax, or transports goods without the required accompanying documentation, shall, in addition to making full payment of the special sales tax stipulated in this Law, be fined an amount of up to three times the amount of tax evaded:
- for the first offense: once;
- for the second offense: twice;
- for the third offense: three times.
If the first offense is very serious it may be the subject of a fine of twice or three times the tax evaded.
(c) Any organization which, or individual who, makes late payment of tax due, or of a fine imposed as a penalty, shall, in addition to paying the tax or fine as stipulated by this Law, pay in respect of each day of late payment a fine of one fifth (0.2) of one per cent of the amount of tax paid late.
(d) Any organization which, or individual who, delays payment of tax or a fine shall be dealt with as follows:
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- its goods and chattels shall be impounded as security for the full payment of the tax payable or fine; and
- its assets shall be withheld in accordance with the stipulations of the law as security for the full payment of the outstanding tax or fine.
2. Any individual who evades paying a large amount of tax or who has been previously subjected to administrative penalty due to a failure to comply with any of sub-clauses (a), (b), (c) or (d) of clause 1 of this article and who again commits either of those offenses or a serious crime shall be subject to criminal prosecution in accordance with the stipulations of article 169 of the Criminal Code.
The power to deal with the breaches referred to in clause 1 of article 20 as follows:
1. For the breaches referred to in sub-clause (a):
(a) The head of the local tax office has power to impose a fine of up to fifty thousand (50,000) dong.
(b) The head of a tax office in a district, township, provincial capital or district under provincial authority has power to impose fines of up to five hundred thousand (500,000) dong.
2. For the breaches referred to in sub-clause (b):
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(b) The head of a provincial or equivalent level tax office has power to impose a fine of up to three times the amount of evaded tax.
3. The head of the tax office directly responsible for the establishment producing the goods which are subject to special sales tax has the power to impose the penalty stipulated in articles 20(1)(c) and (d) of this Law for delay in making a tax payment.
Any tax officer or individual who takes advantage of his position and ability to protect those who breach the provisions of this Law on Special Sales Tax, who behaves in a manner which is contrary to the provisions of this Law or who is irresponsible in his or her implementation of it, shall, depending on the seriousness of the offense, be subject to administrative penalty or prosecution for criminal responsibility in accordance with the provisions of the law.
Any tax officer who is irresponsible or intentionally deals with a case in an unlawful manner which results in damage being suffered by the taxpayer or other person shall pay compensation to the person affected.
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1. Tax offices which and tax officers who satisfactorily carry out their assigned duties.
2. Persons who discover breaches of this Law on Special Sales Tax.
A complaint shall be lodged at the tax office which issued the notice to pay tax or the relevant decision, within thirty (30) days from the date of receipt of the notice or decision.
Pending resolution of the complaint, the complainant shall pay in full and in time the amount of tax payable or fines imposed.
The office which receives the complaint shall consider and resolve it within fifteen (15) days from the date of receipt. In more complicated cases, the period may be extended up to thirty (30) days from the date of receipt.
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ORGANIZATION OF IMPLEMENTATION
The Government shall be responsible for the organization of tax collection throughout Vietnam.
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The Government shall stipulate the taxable value for special sales tax purposes of duty free exports and imports, criteria for exemption of such goods from special sales tax and the tax rate to be applied to duty free imports which are to be re-exported.
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This Law on Special Sales Tax shall be of full force and effect as of 1 October 1990.
All previous provisions inconsistent with this Law are hereby repealed.
This Law was approved by Legislature VIII of the National Assembly of the Socialist Republic of Vietnam at its 7th Session, on 30 June 1990.
PRESIDENT OF THE NATIONAL ASSEMBLY
Le Quang Dao
PROVISIONS OF AMENDING LAW NOT INCLUDED ABOVE:
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The Government shall provide amendments and additions to all promulgated provisions on details for the implementation of the Law on Special Sales Tax, in order for consistency with this Law.
Article 3
This Law shall be of full force and effect as from 1 September, 1993.
This Law was passed by legislature IX of the National Assembly of the Socialist Republic of Vietnam as its 3rd session on 5 July 1993.
CHAIRMAN OF THE NATIONAL ASSEMBLY
Nong Duc Manh