拟对即期出口实行与出口货物相同的税率

In order to ensure the legality, transparency and stability of the policy, the Ministry of Justice proposes to study to add to the Law on Import Tax and Export Tax, which stipulates the application of export tax rates to exported goods. exports on the spot as for export goods.

It is proposed that on-spot exports are subject to the same tax rates as export goods

The draft law and ordinance development program in 2024 and adjusted in 2023 is being compiled for comments by the Ministry of Justice. One of the contents mentioned in this draft is to amend and supplement the Law on Import Tax and Export Tax.

According to the assessment of the Ministry of Justice, the promulgation of the Law on Import Tax and Export Tax has had a positive impact, especially in ensuring revenue for the state budget, removing difficulties for production and business, and promoting export. imports, strengthen international economic integration and create favorable conditions for people and businesses in import activities.

Facing the strong development trend of the process of international economic integration, Vietnam has become a member of many international forums and participated in many Free Trade Agreements (FTAs), especially the international trade agreements. The new generation FTA and import activities have also become more complex and diversified, requiring adjustments to the domestic legal and policy system, including import tax policy.

The Ministry of Justice said that the current Law on Import Tax and Export Tax has relatively fully stipulates the contents related to tax calculation methods (method of calculating tax by percentage, by absolute tax amount, mixed tax); Import tax rates depend on bilateral and multilateral commitments and agreements between our country and other countries/regions/international organizations (preferential tax rates, special preferential tax rates, ordinary tax rates) ). Thereby, ensuring that our country's export tax and import tax policies are consistent with the process of international economic integration.

However, through the review, the Law on Import Tax and Export Tax has not yet provided for import tax and export tax rates for goods imported on the spot. For goods imported on the spot, currently, according to the provisions of the law on foreign trade management, goods imported on the spot (except for goods imported on the spot from the free trade zone) are not granted export certificates. land.

The Ministry of Justice said that in order for the implementation of tax calculation for on-spot imports to be unified, on the basis of the principle of most-favored-nation treatment and ensuring the interests of taxpayers, based on the assigned competence. In the Law on Import Tax and Export Tax, and in Decree 18/2021/ND-CP, the Government has specified the application of tax rates to goods imported on the spot.

Accordingly, the implementation process over the past time has had no problems, so it is necessary to review, study and supplement regulations on the application of tax rates to imported goods in these cases into the process of correcting. change the Law on Import Tax and Export Tax to ensure the legality, transparency and stability of the policy.

The Ministry of Justice proposes the agency assigned to draft a study to add to the Law on Import Tax and Export Tax, which stipulates the application of export tax rates to goods exported on the spot as for exported goods. password; Additional regulations: apply the MFN import tax rate to the case that goods manufactured, processed, recycled or assembled in a non-tariff zone do not meet the conditions for enjoying the on-spot import FTA tax rate. from the non-tariff zone to the domestic market; apply the FTA import tax rate to goods manufactured, processed, recycled or assembled in a non-tariff zone that satisfy the conditions for enjoying the FTA tax rate imported from the non-tariff zone on the spot. domestic market.

Also according to the assessment of the Ministry of Justice, the implementation of the Law has also arisen some limitations and inadequacies that need to be researched, supplemented and perfected to suit reality, remove obstacles and create favorable conditions. more for production and business, ensuring transparency. Along with that, since the Law on Import Tax and Export Tax took effect, the law on tax, customs, investment, foreign trade management and the internalization documents of international treaties have also had significant changes. changes, especially regulations related to Investment Law 2020, Law on Foreign Trade Management 2017, Law on Tax Administration 2019. If the Law on Import Tax and Export Tax is supplemented, amended not only creating consistency among guiding documents, ensuring the interests of taxpayers but also ensuring a legal basis in the process of implementing tax policies for imported goods on the spot.

Source: Haiquanoline.com.vn