Công văn 17879/BTC-CST của Bộ Tài chính về việc thuế suất thuế tiêu thụ đặc biệt đối với xe ôtô chạy bằng xăng kết hợp năng lượng điện

thuộc tính Công văn 17879/BTC-CST

Công văn 17879/BTC-CST của Bộ Tài chính về việc thuế suất thuế tiêu thụ đặc biệt đối với xe ôtô chạy bằng xăng kết hợp năng lượng điện
Cơ quan ban hành: Bộ Tài chính
Số công báo:
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Số hiệu:17879/BTC-CST
Ngày đăng công báo:Đang cập nhật
Loại văn bản:Công văn
Người ký:Đỗ Hoàng Anh Tuấn
Ngày ban hành:21/12/2009
Ngày hết hiệu lực:Đang cập nhật
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Tình trạng hiệu lực: Đã biết

THE MINISTRY OF FINANCE
------------------

No. 17879/BTC-CST

Regarding the excise tax rate for cars running on gasoline in combination with electricity

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------

Hanoi, December 21, 2009

To:

- Ministries of Justice, Transport, Science, Technology and Environment, Industry and Trade, Planning and Investment,
- Directorate for Standards, Metrology and Quality;
- Vietnam Register;

- Vietnam Automobile Manufacturers’ Association.

 

The Ministry of Finance has received requests from a number of local customs authorities for guiding the excise tax rate (SCT) for cars running on gasoline in combination with electricity (hybrid). In this regard, the Ministry of Finance gives the following opinions:

Article 7 of the Law on Excise Tax stipulates: the excise tax rate for cars running on gasoline in combination with electricity or bio-fuel, with gasoline accounting for not more than 70% of the used fuel is equal to 70% of the tax rate for cars of the same kind.

Clause 2, Article 5 of the Government’s Decree No. 26/2009/ND-CP dated March 16, 2009, detailing a number of articles of the Law on Excise Tax stipulates: Cars running on gasoline in combination with bio-fuel or electricity as specified at Point 4dd of the Excise Tariff are those which, according to manufacturer standards, are designed to have a mixed gasoline ratio not exceeding 70% of the total used fuel, and hybrid cars which, according to manufacturer standards, are designed to have a consumed gasoline ratio not exceeding 70% of the consumed fuel against the most gasoline-saving cars with the same seats and cylinder capacity on the Vietnamese market.

Through research and exchange, to guide the implementation of the above regulations, the Ministry of Finance finds that:

The term hybrid refers to a vehicle using a combination of two energy sources, such as gasoline with electricity (hybrid cars) or mechanical with electric energy (motorcycles). Hybrid cars running on gasoline in combination with electricity can be divided into 3 types:

(1) running on gasoline, excess energy stored in batteries or accumulators to run the electric motor under certain conditions such as acceleration support, uphill, backward, or slow running support;

(2) running on gasoline combined with batteries or accumulators taken from the grid electricity or converted from solar energy and used electric motors in the same condition as type 1;

(3) fully electric powered by a gasoline generator;

For the above 3 types of vehicles, types 1 and 3 are gasoline-powered vehicles; type 2 in the world mainly appears as model vehicles in small numbers.

Determining the percentage of used gasoline according to the manufacturer's standards of not exceeding 70% of the consumed fuel against the most gasoline-saving cars with the same seats and cylinder capacity on the Vietnamese market (for type 2) is currently difficult to do, because:

- The manufacturer's fuel consumption is determined in different cases: manufacturers testing on real roads at a stable speed (60 km/h or 90 km/h); manufacturers testing on conveyor belts according to pre-programmed cycles with different cycles resulting in different consumption; manufacturers testing on the factory premises. Therefore, the comparison of losses announced by the manufacturer cannot be done without the same basis of comparison, in additionally, used measurement standards are also different, such as miles with kilometers, ld (pounds) with pounds (kg).

- Fuel consumption depends on many other factors such as vehicle mass, road type, light vehicles using less fuel, long-distance driving consuming less than urban roads.

In order to ensure compliance with the Law on Excise Tax and guiding documents, the Ministry of Finance proposes to guide Article 7 of the Law on Excise Tax and Clause 2, Article 5 of Decree 26/2009/ND-CP as follows:

1. Vehicles running on a mixture of gasoline and bio-fuel is designed according to the manufacturer's standards with a gasoline blend ratio of not exceeding 70% of the total used fuel.

2. For vehicles running on gasoline in combination with electricity, the determination of the percentage of used gasoline according to the manufacturer's standards of not exceeding 70% of the consumed fuel against the most gasoline-saving cars with the same seats and cylinder capacity on the Vietnamese market as follows:

a) The percentage of used gasoline is calculated by comparing the gasoline consumption for 100 km to the lowest consumption of gasoline-powered vehicles sold by the same manufacturer, in the same year of production, with the same number of seats, cylinder capacity, and transmission system available on the Vietnamese market. In the same year, if the manufacturer does not manufacture the same vehicle type of gasoline-powered, it shall be based on the most recently manufactured gasoline-powered vehicle.

b) Car importers and enterprises domestically manufacturing and/or assembling cars are responsible for providing customs offices and tax offices with the manufacturer's documents on the fuel consumption of each type of vehicle, serving as a basis for determining the excise tax rates, and concurrently are responsible for ensuring the accuracy of the provided documents.

3. For vehicles powered by gasoline engines combining with electric motors powered by electric energy converted from gasoline fuel: This is a common hybrid vehicle such as the Lexus HL series, Toyota Prius, Camry Hybrid, Honda Insight, etc. which is currently proposed by customs offices and import enterprises to be imposed the preferential excise tax rates. This type of hybrid vehicle is a fully gasoline-powered vehicle, not a “vehicle running on gasoline in combination with electricity”, so it is not subject to the preferential tax rates specified in Article 7 of the Law on Excise Tax.

To have a basis for unified guidance for the customs offices, tax offices, and enterprises, the Ministry of Finance hereby requests agencies to give comments before December 31, 2009.

Thank you for your cooperation./.

 

 

FOR THE MINISTER

THE DEPUTY MINISTER


Do Hoang Anh Tuan

 

 

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