Công văn 3559/TCT-CS của Tổng cục Thuế về việc thuế suất thuế thu nhập doanh nghiệp

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Công văn 3559/TCT-CS của Tổng cục Thuế về việc thuế suất thuế thu nhập doanh nghiệp

Cơ quan ban hành:	Tổng cục Thuế
Số công báo:	Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Số công báo. Nếu chưa có tài khoản Quý khách đăng ký tại đây!
Số hiệu:	3559/TCT-CS
Ngày đăng công báo:	Đang cập nhật
Loại văn bản:	Công văn
Người ký:	Phạm Duy Khương
Ngày ban hành:	23/09/2008
Ngày hết hiệu lực:	Đang cập nhật
Áp dụng:	Đã biết Vui lòng đăng nhập tài khoản để xem Ngày áp dụng. Nếu chưa có tài khoản Quý khách đăng ký tại đây!
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Lĩnh vực:	Thuế-Phí-Lệ phí

tải Công văn 3559/TCT-CS

Công văn 3559/TCT-CS PDF (Bản có dấu đỏ)

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MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 3559/TCT-CS Re: Enterprise income tax rates	Hanoi, September 23, 2008

To: Tax Offices of provinces and centrally run cities

The General Department of Taxation has received requests from some Provincial Tax Offices and enterprises for guidance on enterprise income tax rates applicable to production establishments newly set up under investment projects in industrial parks. Regarding this issue, the General Department of Taxation gives the following opinions:

- Clause 2b, Article 35 of the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the Law on Enterprise Income Tax, stipulates: “The enterprise income tax rate of 15% shall be applied for 12 years after newly-established cooperatives and business establishments newly set up under investment projects start their business operations”

- Clause 3, Article 1 of the Government's Decree No. 152/2004/ND-CP of August 6, 2004, amending and supplementing a number of articles of the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the Law on Enterprise Income Tax, stipulates: “The tax rate of 15% shall be applicable to service establishments newly set up under investment projects executed in export processing zones; production establishments newly set up under investment projects executed in industrial parks.”

- Point 5.1.2 of the Ministry of Finance’s Circular No. 88/2004/TT-BTC of September 1, 2004, amending and supplementing the Ministry of Finance’s Circular No. 128/2003/TT-BTC of December 22, 2003, guiding the implementation of the Government's Decree No. 164/2003/ND-CP of December 22, 2003, detailing the implementation of the Law on Enterprise Income Tax, stipulates: “The tax rate of 15% shall be applicable to: business establishments newly set up under investment projects in grade-C localities, service establishments newly set up under investment projects executed in export processing zones; and production establishments newly set up under investment projects executed in industrial parks.”

- Point 8 of Circular No. 88/2004/TT-BTC stipulates: “Foreign-invested enterprises and foreign parties to business cooperation contracts having obtained investment licenses; domestic businesses establishments having obtained investment preference certificates may continue enjoying preferential enterprise income taxes under their investment licenses or investment preference certificates. When the preferential enterprise income tax rate under an investment license or investment preference certificate is lower than the preferential enterprise income tax rate under this Circular, a business establishment may enjoy the preferential enterprise income tax rate under this Circular for its remaining time of tax preference (the tax preference period under the investment license or investment preference certificate minus (-) the time of having enjoyed preferential taxes till January 1, 2004).”

Under the above regulations, when service establishments newly set up under investment projects executed in export processing zones; production establishments newly set up under investment projects executed in industrial parks currently enjoying enterprise income tax rates under investment preference certificates granted prior to January 1, 2004, which are lower than the preferential tax rate specified in Decree No. 152/2004/ND-CP of August 6, 2004, and Circular No. 88/2004/TT-BTC of September 1, 2004, are entitled to the enterprise income tax rate of 15% for their remaining time of tax preference from January 1, 2004, .

The remaining time of tax preference is determined as 12 years minus the period from the time a business establishment starts its production and business activities to January 1, 2004.

The General Department of Taxation informs Provincial Tax Offices for information and guidance to taxpayers for implementation.

FOR THE DIRECTOR GENERAL OF TAXATION
DEPUTY DIRECTOR GENERAL

Pham Duy Khuong

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