有关税收方面的政策资料(越汉文)

NGH QUYTCA Y BAN THNG V QUC HI S 977/2005/NQ-UBTVQH11NGY 13 THNG 12 NM 2005V VIC BAN HNH BIU THU XUT KHU THEO DANH MC NHM HNG CHU THU V KHUNG THU SUT I VI TNG NHM HNG, BIU THU NHP KHU U I THEO DANH MC NHM HNG CHU THU V KHUNG THU SUT U I I VI TNG NHM HNG.U BAN THNG V QUC HINC CNG HO X HI CH NGHA VIT NAMCn c vo Hin php nc Cng ho x hi ch ngha Vit Nam nm 1992 c sa i, b sung theo Ngh Quyt s 51/2001/QH10 ngy 25 thng 12 nm 2001 ca Quc hi kho X, K hp th 10;Cn c Lut t chc Quc hi s 30/2001/QH 10 ngy 25 thng 12 nm 2001;Cn c Lut thu xut khu, thu nhp khu s 45/2005/QH11 ngy 14 thng 06 nm 2005; Theo ngh ca Chnh ph;QUYT NGH:1. Ban hnh Biu thu xut khu theo danh mc nhm hng chu thu v khung thu sut i vi tng nhm hng, Biu thu nhp khu u i theo danh mc nhm hng chu thu v khung thu sut u i i vi tng nhm hng km theo Ngh quyt ny lm cn c quy nh mc thu sut ca Biu thu xut khu, Biu thu nhp khu u i theo Danh mc mt hng chu thu.2. Giao B trng B Ti chnh, trong phm vi khung thu sut ca tng nhm hng chu thu, quy nh thu sut c th cho tng mt hng theo th tc do Chnh ph quy nh, bo m cc nguyn tc sau:a) Ph hp vi danh mc nhm hng chu thu v trong phm vi khung thu sut do U ban thng v Quc hi ban hnh;b) Gp phn bo m ngun thu ngn sch nh nc v bnh n th trng; c) Bo h sn xut trong nc c chn lc, c iu kin, c thi hn ph hp vi iu c quc t m Cng ho x hi ch ngha Vit Nam l thnh vin. 3. Biu thu xut khu theo danh mc nhm hng chu thu, Biu thu nhp khu u i theo danh mc nhm hng chu thu ban hnh km theo Ngh quyt ny thay th cho Biu thu xut khu theo danh mc nhm hng chu thu, Biu thu nhp khu theo Danh mc nhm hng chu thu hin hnh.4. Ngh quyt ny c hiu lc thi hnh k t ngy 01 thng 01 nm 2006. TM.Y BAN THNG V QUC HI Ch tch Nguyn Vn AnBIU THU XUT KHU THEO DANH MC NHM HNG CHU THU V KHUNG THU SUT I VI TNG NHM HNG(Km theo Ngh quyt s 977 /2005/NQ-UBTVQH11 ngy 13 thng 12 nm 2005 ca U ban Thng v Quc hi)STTNhm hngM sKhung thu sut %01C v ng vt gip xc (tm, cua) ng vt thn mm v cc loi ng vt khng xng sng, sng di nc khc03000-702Da qu, ht o ln ht ( ht iu) ti hoc kh, hoc cha bc vTrong :- Ht o ln ht ( ht iu) cha ch bin- Cc loi khc08010-40-4003C ph rang hoc cha rang kh cht cafein, cc cht thay th c ph c cha c ph theo t l no .Trong :- Cc loi c ph cha rang- Cc loi khc09010-30-3004Ch cc loi09020-305Ht tiu, t qu kh, xay hoc tnTrong : - Ht tiu cc loi - t cc loi09040-30-3006Ng cc loi10050-307Go cc loi10060-308Cc loi cy v cc phn ca cy ( c ht, qu) ch yu dng lm nc hoa, lm dc phm, thuc tr su, thuc ty u hoc cc mc ch tng t, ti hoc kh, hoc cha ct, nghin hoc xay thnh btTrong : - Trm hng, k nam cc loi - Cc loi khc12110-2510-15009Vt liu thc vt dng tt, bn ( nh tre, my st, liu gi, cy bc, c st, ra sch, chui hoc cc loi rm ng cc nhum)Trong :- My- Song- Cc loi khc14010-100-100-10010C ch bin hoc c bo qun; trng c mui, c sn phm trng c mui ch bin t trng c16040-211Cc sn phm t ng vt gip xc, thn mm, ng vt khng xng sng, sng di nc khc, ch bin hoc c bo qun16050-312Cc loi t nhin, hoc cha nhum mu25050-1013 phin cc loi25140-1014Qung, x v tro Trong :- Qung st, qung nhm- Qung ng, qung km- Qung thic, qung mng gan- Cc loi qung khc- X v tro26000-200-30-55-200-5015 Than , than bnh, than qu bng v cc loi nguyn liu rn tng t sn xut t than 27010-516Du la, du ch bin t khong cht bitum dng thTrong :- Du th- Cc loi khc27090-82-8017Cc cht dn xut halogen ha ca cc cht cacbuahydro29030-1018Cao su t nhin, nha cy balata, nha kt (guttapercha), nha guayule, nha hng xim v cc loi nha t nhin tng t dng nguyn sinh hoc dng tm, l di- Cao su t nhin cc loi- Cc loi khc40010-50-5019Da sng ( tr da lng), da thucTrong :- Da sng cc loi tru, b, ln- Cc loi khcThuc cc nhm 4101, 41030-255-20020 G v cc mt hng bng g, than ciTrong :- G cc loi, than ci- Cc mt hng bng gThuc cc nhm 4403, 4404, 4406, 4407, 4408, 4409, 4415, 4416 v 4418.0-250-250-2021 qu cc loi ( tr kim cng) hoc cha c gia cng hoc phn loi nhng cha xu chui, cha gn hoc nm; qu cc loi ( tr kim cng) cha phn loi xu thnh chui tm thi tin vn chuyn71030-1022Vn v bt ca qu, thuc nhm 710371050-1023St v thpTrong :- Ph liu, ph thi st, thp- Bn thnh phm st, thp- Cc loi khcThuc cc nhm 7206 v 72070-4030-401-10024ng v cc loi sn phm t ngTrong :- ng ph liu v mnh vn- Bn thnh phm ng- Cc loi khcThuc cc nhm t 7404 n 74070-5040-503-30025Niken v cc sn phm t nikenTrong :- Niken ph liu, vn niken- Bn thnh phm niken- Cc loi khcThuc cc nhm t 7503 n 75050-5040-501-20026Nhm v cc sn phm t nhmTrong : - Nhm ph liu, vn nhm- Bn thnh phm nhm- Cc loi khcThuc cc nhm 7602 v 7603.0-5040-503-30027Ch v cc sn phm t chTrong :- Ch ph liu, vn ch- Bn thnh phm ch- Cc loi khcThuc cc nhm t 7802 n 78040-5040-503-30028Km v cc sn phm t kmTrong :- Km ph liu, vn km- Bn thnh phm km- Cc loi khcThuc cc nhm t 7902 n 79040-5020-501-20029Thic v cc sn phm t thicTrong :- Thic ph liu, vn thic- Bn thnh phm thic- Cc loi khcThuc cc nhm t 8002 n 80050-5040-501-20030Kim loi thng khc, gm kim loi; sn phm lm t cc loi kim loi Trong :- Ph liu v mnh vn ca kim loi thng- Bn thnh phm kim loi thng- Cc loi khcCc nhm hng khc khng ghi trnThuc cc nhm t 8101 n 81130-5040-501-1500BIU THU NHP KHU U I THEO DANH MC NHM HNG CHU THU V KHUNG THU SUT U I I VI TNG NHM HNG(Ban hnh km theo Ngh quyt s 977 /2005/NQ-UBTVQH11 ngy 13 thng 12 nm 2005 ca U ban Thng v Quc hi税率栏（ ）中数字是新增加的，越南财政部2006年2月28日公布调整的2006-2013年税率M s税号Nhm hng商品种类Khung thu sut (%) 税率CHNG 1NG VT SNG第一章：活动物0101Nga, la, la sng马、驴、骡0-20（0）0102Tru, b sng 牛0-20（0）0103Ln sng 猪0-20（0）0104Cu, d sng绵羊、山羊0-20（0）0105Gia cm sng, gm cc loi g thuc loi Gallus domesticus, vt, ngan, ngng, g ty, g li (g Nht bn) 家禽，即各种Gallus domesticus鸡、鸭、番 鸭、鹅、火鸡及雷鸡(日本鸡)0-20（0、5）0106ng vt sng khc其他活动物0-20（0）CHNG 2THT V PH PHM DNG THT N C SAU GIT M第二章：肉及食用杂碎0201Tht tru, b, ti hoc p lnh鲜、冷水牛、黄牛肉10-50（5）0202Tht tru, b, ng lnh 冻水牛、黄牛肉10-50（5）0203Tht ln, ti, p lnh hoc ng lnh鲜、冷、冻猪肉10-50（5）0204Tht cu hoc d, ti, p lnh hoc ng lnh鲜、冷、冻绵羊或山羊10-50（5）0205Tht nga, la, la, ti, p lnh hoc ng lnh鲜、冷、冻马、驴、骡肉10-50（5）0206Ph phm n c sau git m ca ln, tru, b, cu, la, la, ti, p lnh hoc ng lnh鲜、冷、冻猪、牛、羊肉、山羊、马、驴、骡的食用杂碎10-50（5）0207Tht v ph phm n c sau git m, ca gia cm thuc nhm 01.05, ti, p lnh hoc ng lnh税号01.05所列家禽的鲜、冷、冻肉及食用杂碎10-50（5-20）0208Tht khc v ph phm dng tht n c sau git m ca ng vt khc ti, p lnh hoc ng lnh其他鲜、冷、冻动物肉及食用杂碎10-50（0、5）0209M ln, khng dnh nc, m gia cm, cha nu chy hoc cha chit sut cch khc, ti, p lnh, ng lnh, mui, ngm nc mui, sy kh hoc hun khi未炼制或用其他方法提取的不带瘦肉的猪脂肪及家禽脂肪，鲜、冷、冻盐腌、盐渍、干、熏的10-50（5）0210Tht v ph phm dng tht n c sau git m, mui, ngm nc mui, sy kh, hun khi; bt mn v bt th n c t tht hoc t ph phm dng tht sau git m可食用的肉及食用杂碎，盐腌、盐渍、干或熏的；可供食用的肉或杂碎的细粉、粗粉 10-50（5）CHNG 3C V NG VT GIP XC, NG VT THN MM V NG VT THY SINH KHNG XNG SNG KHC第三章：鱼、甲壳动物、软体动物及其他水生无脊椎动物0301C sng活鱼0-50（5）0302C, ti hoc p lnh, tr fil c (fillets) v tht c khc thuc nhm 03.04鲜、冷鱼，税号03.04的鱼片及其他鱼肉除外10-50（5）0303C ng lnh, tr fil c (fillets) v cc loi tht c khc thuc nhm 03.04冻鱼，但税号03.04的鱼片及其他鱼肉除外10-50（5）0304Fil c (fillets) v cc loi tht c khc (bm hoc khng bm), ti, p lnh hoc ng lnh鲜、冷、冻鱼片及其他鱼肉(不论是否绞碎)10-50（5）0305C sy kh, mui hoc ngm nc mui; c hun khi, hoc cha lm chn trc hoc trong qu trnh hun khi; bt mn, bt th v bt vin t c, thch hp dng lm thc n cho ngi干、盐腌或盐渍的鱼；熏鱼，不论在熏制前或熏制过程中是否烹煮；适合供人食用的鱼的细粉、粗粉及团粒。10-50（5）0306ng vt gip xc, hoc cha bc mai, v, sng, ti, p lnh, ng lnh, sy kh, mui hoc ngm nc mui; ng vt gip xc cha bc mai, v, hp chn hoc luc chn trong nc, hoc cha p lnh, ng lnh, sy kh, mui hoc ngm nc mui; bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi 带壳或去壳的甲壳动物，活、鲜、冷、冻、干、盐腌或盐渍的；蒸过或用水煮过的带壳甲壳动物，不论是否冷、冻、干、盐腌或盐渍的；适合供人食用的甲壳动物的细粉、粗粉及团粒0-50（5）0307ng vt thn mm, hoc cha bc mai, v, sng, ti, p lnh hoc ng lnh, sy kh, mui hoc ngm nc mui, cc loi ng vt thy sinh khng xng sng, tr ng vt gip xc hoc thn mm, sng , ti, p lnh, ng lnh, sy kh, mui hoc ngm nc mui; bt th, bt mn v bt vin ca ng vt thy sinh khng xng sng, tr ng vt gip xc, thch hp dng lm thc n cho ngi带壳或去壳的软动物，活、鲜、冷、冻、干、盐腌或盐渍的；不属于甲壳动物和软体动物的水生无脊椎动物，活、鲜、冷、冻、干、盐腌或盐渍的；适合供人食用的水生无脊椎动物(甲壳动物除外)的细粉、粗粉及团粒0-50（5）CHNG 4SA V CC SN PHM T SA; TRNG CHIM V TRNG GIA CM; MT ONG T NHIN; SN PHM N C GC NG VT, CHA C CHI TIT HOC GHI NI KHC第四章：乳品；蛋品；天然蜂密；其他食用动物产品0401Sa v kem, cha c c, cha pha thm ng hoc cht ngt khc未浓缩及未加糖或其他甜物质的乳及奶油0-50（5）0402Sa v kem, c c hoc pha thm ng hoc cht ngt khc浓缩、加糖或其他甜物质的乳及奶油0-50（5）0403Buttermilk (ph phm thu c t qu trnh lm b sa), sa ng v kem, sa chua, ki-phia (kephir) v sa, kem khc ln men hoc a-xt ha, hoc cha c c hoc pha thm ng hoc cht ngt khc hoc hng liu, hoa qu, qu hch hoc ca cao. 脱脂乳、结块的乳及奶油、酸乳、酸乳酒及其他发酵或酸化的乳和奶油，不论是否浓缩、加糖、加其他甜物质、加香料、加水果、加坚果或加可可0-50（5）0404Whey, hoc cha c c hoc pha thm ng hoc cht ngt khc; cc sn phm c cha cc thnh phn sa t nhin, hoc cha pha thm ng hoc cht ngt khc, cha c chi tit hoc ghi ni khc乳清(Whey)，不论是否浓缩、加糖或其他甜物质；其他税号未列名的含天然乳的产品，不论是否加糖或其他甜物质0-50（5）0405B v cc cht bo khc v cc loi du ch t sa; cht pht b sa (dairy spreads) 黄油及其他从乳中提取的脂和油；乳酱(dairy spreads)0-50（5）0406Pho mt v sa ng dng lm pho mt乳酪及凝乳用做乳酪0-50（5）0407Trng chim v trng gia cm nguyn v, ti, bo qun hoc lm chn带壳鸟蛋及家禽蛋，鲜、腌制或煮过的0-50（5-40）Ring: Lng nhp khu ngoi hn ngch50-1000408Trng chim v trng gia cm bc v, lng trng, ti, sy kh, hp chn hoc luc chn trong nc, ng bnh, ng lnh hoc bo qun cch khc, hoc cha thm ng hoc cht ngt khc 去壳鸡蛋、家禽蛋及蛋黄，鲜、干、蒸过或水煮、制成型、冷冻或用其他方法保藏的，不论是否加糖或其他甜物质0-50（0）0409Mt ong t nhin天然蜂蜜0-50（0）0410Sn phm n c gc ng vt, cha c chi tit hoc ghi vo ni khc其他税号未列名的食用动物产品0-50（5）CHNG 5CC SN PHM GC NG VT, CHA C CHI TIT HOC GHI CC CHNG KHC第五章：其他税号未列名或列在其他章的其他动物产品0501Tc ngi cha x l, hoc cha ra sch hoc gt ty; ph liu tc未经加工的人发，不论是否洗涤；废人发0-20（0）0502Lng ln, lng ln li, lng nhm v cc loi lng dng lm bn chi khc; ph liu t lng ln猪鬃、猪毛，獾毛及其他制刷用兽毛；猪鬃废料0-20（0）0503Lng ui hoc bm nga, ph liu t lng ui hoc bm nga, hoc cha lm thnh lp, c hoc khng c nguyn liu ph tr马尾毛或马鬃及其废料，不论是否制成有或无衬垫的毛片0-20（0）0504Rut, bong bng v d dy ng vt (tr c), nguyn dng v cc mnh ca chng, ti, p lnh, ng lnh, mui, ngm nc mui, sy kh hoc hun khi整个或切块的动物(鱼除外)的肠、膀胱及胃，鲜、冷、冻、干、盐腌、盐渍或熏0-50（0）0505Da v cc b phn khc ca loi chim, c lng v hoc lng t, lng v v cc phn ca lng v ( hoc cha ct ta) v lng t, mi ch ra sch, kh trng hoc x l bo qun; bt v ph liu t lng v hoc cc phn khc ca lng v带有羽毛或羽绒的鸟皮及鸟体其他部分，羽毛及不完整羽毛(不论是否修边)、羽绒，仅经洗涤、消毒或为了保藏而作过处理；羽毛或不完整羽毛的粉末及废料0-20（5）0506Xng v li sng, cha x l, kh m, s ch (nhng cha ct thnh hnh), x l bng axit hoc kh gelatin; bt v ph liu t cc sn phm trn 骨及角柱，未经加工或经脱脂、简单整理(但未切割成形)，酸处理或脱胶；上述产品的粉末及废料0-20（0）0507Ng, mai ng vt h ra, lc c voi (phin sng hm trn) v hm rng lc c voi, sng, gc, mng guc, mng, vut v m chim cha x l hoc s ch nhng cha ct thnh hnh; bt v ph liu t cc sn phm trn兽牙、龟壳、鲸须、鲸须毛、角、鹿角、蹄、甲、爪及喙，未经加工或仅简单整理但未切割成形；上述产品的粉末及废料0-20（0）0508San h v cc cht liu tng t, cha x l hoc s ch nhng cha gia cng thm; mai, v ng vt thn mm, ng vt gip xc hoc ng vt da gai v mai mc cha x l hoc s ch nhng cha ct thnh hnh; bt v cc ph liu t cc sn phm trn珊瑚及类似品，未经加工或仅简单整理但未经进一步加工；软体动物壳、甲壳动物壳、棘皮运物壳、墨鱼骨，未经加工或仅简单整理但未切割成形，上述壳、骨的粉末及废料0-20（0）0509Bt bin thin nhin gc ng vt0-20（0）0510Long din hng, hng hi ly, cht x hng (t cy hng v hu x), cht thm ly t cn trng cnh cng; mt hoc cha sy kh, cc tuyn v cc sn phm ng vt khc dng iu ch dc phm, ti, p lnh, ng lnh hc bo qun tm thi di hnh thc khc龙涎香、海狸香、灵猫香及麝香，斑蝥；胆汁，不论是否干制，供配制药用的腺体信其他动物产品，鲜、冷、冻或用其他方法暂时保藏的0-20（0）0511Cc sn phm ng vt khc cha c chi tit hoc ghi ni khc; ng vt cht thuc chng 1 hoc chng 3, khng thch hp lm thc phm其他税号未列名的动物产品；不适合供人食用的第一章或第三章的死动物0-20（0）CHNG 6CY SNG V CC LOI CY TRNG KHC; C, R V CC LOI TNG T; CNH HOA RI V CC LOI CNH L TRANG TR第六章：活树或其他活植物；鳞茎、根及类似品；插花及装饰用簇叶0601C, thn c, r c, thn ng v thn r, dng ng, dng sinh trng hoc dng hoa; cy v r rau dip xon, tr cc loi r thuc nhm 12.12鳞茎、块茎、块根、根颈及根茎，休眠、生长或开花的；菊苣植物及其根，但税号1212的根除外0-10（0）0602Cy sng khc (k c r), cnh gim v cnh ghp; h si nm其他活植物(包括其根)、插枝及接穗；磨菇菌丝0-10（0）0603Cnh hoa v n hoa dng lm hoa b hoc trang tr, ti, kh, nhum, ty, thm tm hoc x l cch khc. 制花束或装饰用的插枝及花蕾，鲜、干、染色、漂白、浸渍或用其他方法处理的30-50（5）0604Tn l, cnh v cc phn khc ca cy, khng c hoa hoc n, cc loi c, ru a y dng lm nguyn liu lm hoa b hoc trang tr, ti, kh, nhum, ty, thm tm hoc x l cch khc. 制花束或装饰用的不带花及花蕾的植物枝、叶或其化部分、草、苔藓及地衣，鲜、干、染色、漂白、浸渍或用其他方法处理的30-50（5）CHNG 7RAU V MT S LOI C, THN C, R N C第七章：食用蔬菜、根及块茎0701Khoai ty, ti hoc p lnh鲜或冷藏的马铃薯10-50（0）Ring: Khoai ty lm ging0-100702C chua, ti hoc p lnh鲜或冷藏的番茄10-50（0）0703Hnh, hnh tm, ti, ti ty, cc loi rau h hnh, ti khc, ti hoc p lnh鲜或冷藏的洋葱、青葱、大蒜、韭葱及其他葱属菜10-50（0）Ring: Hnh, hnh tm, ti, ti ty, cc loi rau h hnh, ti khc, lm ging0-100704Bp ci, hoa l, xu ho, ci xon v cc loi rau n tng t, ti hoc p lnh鲜或冷藏的洋白菜、菜花、苤蓝、卷心菜及类似的食用蔬菜10-50（0）0705Rau dip, x lch (lactuca sativa) v rau dip, x lch xon (cichorium spp), ti hoc p lnh鲜或冷的莴苣及菊苣(lactuca sativa, cichorium spp).10-50（0）0706C rt, c ci, c ci lm rau trn (sa-lt), cn c, dip c, c ci ri v cc loi c r n c tng t, ti hoc p lnh鲜或冷的胡萝卜、萝卜、红色拉萝卜、块根芹、块根莴苣、小萝卜及类似的食用根茎10-50（0）0707Da chut v da chut ri, ti hoc p lnh鲜或冷藏的黄瓜及小黄瓜10-50（0）0708Rau u hoc cha bc v, ti hoc p lnh鲜或冷藏的豆类蔬菜，不论是否脱荚10-50（0）0709Rau khc, ti hoc p lnh鲜或冷藏的其他蔬菜10-50（0）0710Rau cc loi ( hoc cha hp chn hoc luc chn trong nc), ng lnh冷冻蔬菜(不论是否蒸煮)10-50（0）0711Rau cc loi bo qun tm thi (v d: bng kh sufur, ngm nc mui, ngm nc lu hunh hoc ngm trong dung dch bo qun khc), nhng khng n ngay c. 暂时保藏(例如：使用二氧化硫气体、盐水、亚硫酸水或其他防腐液)的蔬菜，但不适于直接食用的10-50（0）0712Rau kh, dng nguyn, ct, thi lt, vn hoc dng bt, nhng cha ch bin thm干蔬菜，整个、切块、切片、破碎或制成粉状，但未经进一步加工10-50（0）0713Cc loi rau u kh, bc v qu, hoc cha bc v ht hoc lm v ht脱荚的干豆，不论是否去皮或分瓣0-50（0、5）0714Sn, c dong, c lan, A-ti-s Jerusalem, khoai lang, cc loi c v r tng t c hm lng bt hoc i-nu-lin cao, ti, p lnh, ng lnh hoc kh, hoc cha thi lt hoc lm thnh dng vin; li cy c sa-g鲜、冷、冻或干的木薯、竹芋、兰科植物块茎、菊芋、甘薯及含有高淀粉或菊粉的类似根茎，不论是否切片或制成团粒；西谷茎髓0-20（0）CHNG 8QU V QU HCH N C; V QU THUC CHI CAM QUT HOC CC LOI DA第八章：食用水果及坚果；柑桔属水果或甜瓜的果皮0801Da, qu hch Brazil, ht o ln ht (ht iu), ti hoc kh, hoc cha bc v hoc lt v鲜或干的椰子、巴西坚果及腰果，不论是否去壳或去皮10-50（5）0802Qu hch khc, ti hoc kh, hoc cha bc v hoc lt