老挝税法英文Word格式.docx
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Taxsystem
ThetaxsystemoftheLaoP.D.Rconsistsofdirectandindirecttax.Theindirecttax:
-Turnovertax
-Excisetax
Thedirecttax:
-Profittax
-Incometax
-Minimumtax
-Fees/charges
Article4:
UtilizationoftheTaxLaw
TheTaxLawshall,beappliedtoindividualsorentitieswhoconsumegoodsorservices,andhaveabusiness,orliberalprofessionsandgeneratingincomeswithintheLaoPDRterritory
PARTII-TURNOVERTAX
CHAPTERI
TurnoverTaxRegulations
Article5:
Turnovertax
TheturnovertaxisanindirecttaxtobepaidbyconsumersofgoodsandservicesthroughbusinessconductorsasstatedintheArticle7ofthepresentlaw.
Article6:
Territoryofturnovertax
Theturnovertaxiscollectedfromimports,salesofgoodsandgeneralserviceswhichtakeplaceintheLaoPDR.
Article7:
Work-activitiessubjecttoturnovertaxpayments
Theworkactivitiessubjecttoturnovertaxpaymentareasfollows:
1.ImportofgoodstotheLaoPDR;
2.Thefirst-timesaleofimportgoodsordomesticproductsbyimportersordomesticmanufacturersisthefirst-timetransferofthepropertytootherpeoplebyimportersordomesticproducerswhowill,inreturn,receivecompensationinmoneyorothertypesofbenefits,andsuchdealshallbemadeinamannerofwholesaleofretailsales,incashorbycredit,oncommissionorcommodityexchange.
3.Thegeneralserviceisaneconomicactivitywhichdealswithsuppliesoflaborpowertootherpeoplebutnotimport,productionorsalesofgoods,andshallbecompensatedinamannerofservicechanges.Thegeneralserviceincludes:
transport,post,communications,construction,repair,marketmanagementbysubcontract,landdevelopmentandleasingactivities,hotelandtouristbusinesses,drinkingbars,concerts,sportandotherentertainmentactivities,medicalservice,agent/commissionordealers'
activitiesandsoon.
Article8:
Personswhoshallpayturnovertax
IndividualsorentitiesprovidingactivitiesasstatedintheArticleNo7ofthepresentlaw,shallpayturnovertaxdespiteofthat,theiractivitieswouldbeeitheroncontinualorinterval,commercialornon-commercialbasis.
Article9:
Activitiesexemptedfromturnovertax
Theactivitieswhichshallbeexemptedfromturnovertaxinclude:
∙Importofmaterials,instrumentsandchemicalcomponentsforresearchpurposes;
∙Importofgoldforthenotesissuinginstitution;
∙Importofbanknotesorcoins;
∙Importoractivityrelatingtotaxorpoststamps;
∙Importplanesandinstrumentsforinternationalairtransportation;
∙Importofgoodsoraccessoriesforcomponentsofinternationalairtransportation;
∙ImportofgoodsforsellingtodiplomatsandinternationalorganizationsintheLaoPDRaccordingtopermissionsofMinistryofForeignAffairs;
Importofgoodswithtaxexemptionortemporaryimport;
∙Importandsalesofanimaltreatingmedicines;
∙Salesofself-producedagriculturalproductsbypeasants;
∙Forestationactivities,industrialtreesandfruitsplanting;
∙SalesofagriculturalandhandicraftproductsbyGovernmentemployeesorcooperativemembersonafamilybasisorlimit;
∙Exportofgoodsandservices;
∙Salesofallowedtextbooks,newspapersandmagazines;
∙Internationaltransportationandrelevantservices;
(Internationaltransportation-transportationofpassengersorcargosfromabroadortoabroadbyland,airandsea/river);
∙Transportationbymanpower,animalsandboatswithoutengines;
∙Provisionofleasingimmovableproperties,suchasland,housesandothersbypersonswhodonothavebusinessactivities;
∙Exportservices;
∙Independentjob-occupationbyone'
sownlabor;
∙Educationalactivities:
childschools,primaryschools,secondaryandhighschools,universitiesandprofessionaltechnicalschools;
∙ActivitiesforpublicbenefitsheldbyGovernmentauthoritiesandInternationalOrganizations;
∙Bankingandinsuranceactivities.
CHAPTERII
Timeandbasisforcalculationandcollectionofturnovertax
Article10:
Timeandbasisforturnovertaxcalculation
Thetaxcalculationtimeandprincipleshavebeendeterminedasfollows:
1.Thetaxonimportgoodsshallbecalculatedduringdeclarationsandpaymentsforcustomsduty.Thecalculationshallbebasedonthedeclaredamountofimportgoodspluscustomsdutyexcisetax(ifexist)andotherfees;
Thedeclaredamountshallincludecostofgoods,insuranceandfreighttothedestinedimportborder.
2.Incaseofthefirst-timesalesofgoodsimportedormanufacturedinsidethecountry,thetaxshallbecalculatedduringitssellingordeliverybyimportersordomesticmanufacturers.Thecalculationshallbebasedontheactualsalesamountswithoutturnovertax;
3.Thetaxonservicesshallbecalculatedafterfullorpartialcompletionofthework.Thecalculationshallbebasedontheactualservicechargeswithoutturnovertax.
Article11:
Self-utilizationandtemporaryimport
Goodsimportedorproducedinsidethecountry,anyofconstructedorservicesusedbybusinessmenthemselves,shallbeimposedtoturnovertaxaccordingtothegeneralprinciplesexceptthosestatedinArticle9ofthepresentlaw.Thecalculationshallbebasedontheactualpricesofgoodsorservicesappliedthereinandatthattime.Importgoodsexemptedfromimportdutiesshallbeleviedonturnovertaxduringitsselling.Thecalculationshallbebasedontheactualsalesprices.
CHAPTERIII
RatesofTurnoverTax
Article12:
Ratesofturnovertax
Theratesofturnovertaxshallbeasfollows:
a)Therateof3%for
1:
Importorsalesof:
∙Agriculturalproducts:
rice,bran,riceflour,maniocandmaizeflour;
∙Foodstuff;
∙Rawmaterials,semi-products,chemicalproductsforagricultural,industrialandhandicraftproduction;
∙Fertilizer,animalfoods;
∙Machines,toolsandinstrumentsforcultivation,cattle-breedingandproduction(industrial,agriculturalandcraft);
∙Machinesorvehiclesforlanddevelopment,transport,miningincludingpetroleumandgas,constructionofinfrastructure(bridges-roads,railway,irrigation,dams,portsandairports)andspareparts;
∙Ore:
iron,tin,zinc,redcopperandothers;
∙Glue-stone,lignite,coal,gasandothers;
∙Watersupply;
∙Medicaments,medicalinstrumentsandeducationmaterials;
∙Ambulance,fire-fightingvehiclesandotherspecialservicecars;
∙Bicycleandtricycle;
∙Cottonthread,silkthreadandotheryam;
∙Artandcraftproducts
∙Toysandotherplay-gamesforchildren;
∙Instrumentsforsportandphysicaltraining.
2:
Services:
∙Agriculturalserviceswithmachines;
∙Analysisofagricultural,forestandconstructionsoils,andores;
∙Municipalsanitation;
∙Slaughter-houseandgeneralanimalkillings;
∙Hairdressingsalon(barber'
sshop);
∙Medicaltreatmentforhumanandanimal;
∙Concert,artplay,opera,sport(football,volleyball,basketball,boxing,tennisandphysicaltraining;
∙Massage(treatment)activity;
∙Goldenandsilverhand-madeproductsmaking;
∙Diamond,jewelandglassprocessing;
b)Therateof5%for:
1:
∙Electricpower,electricaltoolsandinstruments;
∙anytypeoffuel;
∙Woodencoalandfire-wood;
∙Generalconstructionmaterialsandinstrumentsincludinggravelandsand;
∙Woodandrattanproducts;
∙Teaandcoffeeproducts;
∙Purewater,lump-ice,ice-cream;
∙Soft-drinksandothernon-alcoholicdrinks;
∙Generalofficesupplies:
typewriter,duplicatingmachine,photocopier,calculator,computerandothersincludinginstruments;
∙Communicationsinstruments;
∙Housefurniture:
sofa,table,chair,shelf,bed,mattress,pillowandothers;
∙Electricalproducts:
fridge,electriccooker,electricaliron,water-cooler,rice-cooker,kettle,fen,radio,vacuumcleaner,washingmachine,meatandfruitsscrapingmachineandothers;
∙Fabrics,clothes,hat,shoes,beltandumbrella;
∙Suitcase,travelbags,handbagandothersimilarproducts;
∙Watch,glasses;
∙Generalsewingmachines;
∙Motorcycle,took-tookandjumbo,passengertruck,transporttruck,bus,mini-bus,fuel-tanktruck;
∙Anycarinstruments,sparepartsandbatteries;
∙Fishingtoolsandinstruments;
∙Shipandmotor-boatfordomestictransportationincludingsparepartsandaccessories;
∙Sportmotor-boat;
∙Planefordomestictransportationincludingtoolsandspareparts;
∙Productforbodycleansing;
∙Perfumeandcosmetics;
∙Preciousmetalandglass:
silver,gold,diamond,jewelandothersimilarproducts;
∙Air-pressuredgun;
∙Unrecordedcassette;
∙RecordedcassettewithLaosongs;
∙Musicalinstrumentsandaccessories;
∙Otheritemsexcludedinthe3,10and15percentrates;
Services:
∙Soilandsandloadi