Quyết định 39/2000/QĐ-TTg của Thủ tướng Chính phủ về việc quy định tạm thời ưu đãi về thuế đối với hoạt động kinh doanh chứng khoán

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THE PRIME MINISTER

THE PRIME MINISTER DECISION No. 39/2000/QD-TTg OF MARCH 27, 2000 STIPULATING TEMPORARY TAX PREFERENCES FOR SECURITIES TRADING ACTIVITIES

THE PRIME MINISTER

Pursuant to the Law on Organization of the Government of September 30, 1992; Pursuant to Value Added Tax Law No. 02/1997/QH9 of May 10, 1997 and Enterprise Income Tax Law No. 03/1997/QH9 of May 10, 1997; Pursuant to Domestic Investment Promotion Law No. 03/1998/QH10 of May 20, 1998 (amended); At the proposal of the Minister of Finance, DECIDES: Article 1.- To temporarily provide tax preferences for the following organizations and individuals conducting business activities in the field of securities: - The securities companies; - The fund-managing companies; - The issuing organizations with listed securities; - Securities investing individuals. Article 2.- On the value added tax Temporarily not to collect the value added tax on the business activities of the securities companies for three years (from 2000 to the end of 2002); the above-mentioned business activities, on which the value added tax is not collected, include only the securities trading activities specified in Clause 2, Article 29 of the Government�s Decree No. 48/1998/ND-CP of July 11, 1998. Article 3.- On the enterprise income tax Apart from the enjoyment of preferential enterprise income tax according to the current regulations: 1. The securities companies and the fund-managing companies shall be entitled to enterprise income tax exemption for one more year and 50% reduction of payable enterprise income tax for two subsequent years. 2. The issuing organizations with listed securities shall be entitled to 50% reduction of payable enterprise income tax for two subsequent years as from the time the securities are firstly listed at the securities trading center. Article 4.- Securities investing individuals shall be exempt from income tax on high-income earners for the incomes from devidend, bond interests and differences between securities purchase and sale. Article 5.- Securities trading organizations or individuals shall comply with other current law provisions on tax apart from the preferences specified in Articles 2, 3 and 4 of this Decision. Article 6.- This Decision takes effect 15 days after its signing. Article 7.- The Minister of Finance shall have to guide the implementation of this Decision. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People�s Committees of the provinces and centrally-run cities shall have to implement this Decision. For the Prime Minister
Deputy Prime Minister
NGUYEN TAN DUNG