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Ministry of Finance for a series of written instructions exemption, postponement, refunds (Lượt Xem: 4099)
(20/1/2009 2:29:13 PM)
Implementation of Resolution No. 30/2008/NQ-CP on 11/12/2008 by the Government on the urgent measures to prevent economic decline, maintain economic growth, ensuring social security, the Finance (MOF) has urgently implement policies exemption, postponement, refunds.
The MOF has issued circulars dated 13/01/2009 No. 03/2009/TT-BTC specifically target of capital and labor to determine the enterprises subject to the tax reduction; how to determine the number of tax TNDN be reduced by 30% You IV/2008 and 2009; time is extended tax 9 months ... procedures implemented by the enterprise itself declared, self-responsibility ... In addition, MOF has issued Information from 04/2009/TT-BTC on 13/01/2009 guide implementation of the complete 90% of input tax for the export business within 7 days of receiving adequate records and 10% of tax inputs remaining within 4 business days after submitting additional documents payment through banks. Also, have shortened 1 / 2 times the tax for enterprises in general, compared with current regulations. Specifically, for the first inspection conducted in the following 16 days to withdraw to 8 days after receiving sufficient records; case check before completing the implementation in 60 days will be down to 30 days from the date receive full profile.
Stretch of time remorse import tax, the reform process of the goods and export of waste materials and waste products are not subject to import duties in the processing of goods for export, import of raw material production export goods, MOF has issued Circular No. 05/2009/TT-BTC dated 13/01/2009 stretch the time limit tax for imported materials, raw materials imported for manufacturing export products of a number of industries such as shipbuilding, engineering, processing of agricultural, forestry, fisheries ... simplify procedures and shorten the time for tax materials imported for manufacturing export products, including the business not have evidence from the payment through banks, the business registration and self-responsibility for the amount of materials used, material production for export including the waste materials and waste products in the amount not tax import.
The exemption, postponement, refunds ... was simple, clear content, procedures, shortening of time, enhancing self-responsibility of enterprises in the declaration, complete the procedures , thoroughly spirit of administrative reforms, remove constraints to business.
In addition, BTC has adjusted increase export tax for some mineral resources contribute to ensure raw materials for domestic production, while reducing import duties for goods material inputs production to help reduce costs, improve competitiveness, with the items in the list of tax-cut commitment to enter the WTO, was conducted in accordance with the roadmap commitments.
kiemtoan.com.vn
(According dddn.com.vn) |
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