tieu-de-tax-law02 (Translation vers

tieu-de-tax-law02 (Translation version, for reference only)

Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25, 2001, of the Xth National Assembly, the 10th session;

This Law provides for import tax and export tax.



CHAPTER I

GENERAL PROVISIONS



Article 1.- Governing scope

This Law provides for import tax and export tax applicable to goods imported or exported through Vietnam’s border-gates or borders; goods sold, purchased or exchanged by border residents and other sold, purchased or exchanged goods, which are considered import or export goods.

Article 2.-Tax-liable objects

Except for goods defined in Article 3 of this Law, goods in the following cases shall be liable to import tax or export tax:

1. Goods imported or exported through Vietnam’s border-gates or borders;

2. Goods brought from the domestic market into non-tariff zones or from non-tariff zones into the domestic market.

Article 3.- Objects not liable to tax

Goods in the following cases shall not be liable to import tax or export tax:

1. Goods in transit or being transported across Vietnam’s border-gates or borders; goods transferred through border-gates as provided for by the Government;

2. Humanitarian aid, non-refundable aid;

3. Goods exported from non-tariff zones to foreign countries, goods imported from foreign countries into non-tariff zones for use in non-tariff zones only, and goods transported from one non-tariff zone to another;

4. Goods being petroleum portions paid to the State in value as natural resource tax when exported.

Article 4.- Taxpayers

Organizations and individuals that have import or export goods being tax-liable objects defined in Article 2 of this Law are payers of import tax or export tax.

結果 (繁體中文) 1:

tieu-德-稅收-law02 (翻譯版，只供參考)根據 1992 年越南社會主義共和國的憲法，這是修正和補充根據 2001 年 12 月 25 日，第 x 屆國民大會第 51/2001年/QH10 號決議第十屆會議;這項法律提供進口加值稅和出口退稅。 第章我一般規定 第 1 條.-管轄範圍這項法律提供進口加值稅和出口退稅貨物進口或出口通過越南的邊境蓋茨或邊界; 適用貨物出售、 購買或交換的邊境居民和其他出售、 購買或交換貨物，這被認為是進口或出口貨物。第 2 條.-稅收-責任物件除本法第 3 條規定的貨物，貨物在下列情況下須導入稅或匯出稅:1.貨物進口或出口通過越南的邊境蓋茨或邊界;2.貨物帶來了從國內市場走向非關稅區或非關稅區進入國內市場。第 3 條.-不負有納稅義務的物件在以下情況下商品概不負責稅收導入或匯出稅:1.貨物過境或運往橫跨越南邊境蓋茨或邊界;物品轉讓穿過邊境大門，為政府提供的;2.人道主義援助，援助不退還;3.貨物從非關稅區出口到外國、 非關稅區用於非關稅區，從國外進口貨物和貨物從一個非關稅區運到另一個;4.貨物是石油部分作為天然資源稅在匯出時付給中值的狀態。第 4 條.-納稅人組織和個人，有進口或出口貨物被本法第 2 條定義的稅務責任物件導入稅或出口稅。

結果 (繁體中文) 2:

小芹-DE-稅收law02（翻譯版，僅供參考）根據1992年憲法越南社會主義共和國的，這是修改和補充的決議案第51/2001 / QH10 2001年12月25日，第十屆的國民大會，第10屆，該法規定的進口稅和出口稅。第一章總則第1：管轄範圍，該法規定的進口稅和出口稅適用於進口或通過越南的邊境大門或邊框出口貨物; 商品出售，購買或由邊民等出售，購買或交換品，這被認為是進出口貨物交換。第2條，稅收承擔責任的對象除本法第3條規定的貨物，貨物在下列情況下，應處以進口稅或出口稅：1。進口或通過越南的邊境大門或邊框出口貨物; 2。商品從國內市場進入非關稅區或從非關稅區進入國內市場。3.-條沒有對象須繳稅商品在下列情況下概不負責進口稅或出口稅：1。貨物在運輸途中或在越南的邊境大門或邊框被運送; 通過邊界門由政府提供的商品轉移; 2。人道主義援助，無償援助; 3。從商品的非關稅區到國外，從國外進口的貨物只能在非關稅區出口到非關稅區的使用，從一個非關稅區到另一個運輸的貨物; 4。作為商品的價值為資源稅上繳國家的石油出口部分時。4.-條納稅人的組織和個人，進出口貨物是在本法第2條規定稅務責任對象的進口稅或出口的納稅人稅。