Pháp lệnh sửa đổi Điều 6 Pháp lệnh thuế tài nguyên năm 2008

THE NATIONAL ASSEMBLY STANDING COMMITTEE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 07/2008/PL-UBTVQH12

Hanoi, November 22, 2008

No.

Natural resource groups and categories

Royalty rate
(%)

1

Metallic minerals, excluding gold and rare earths

Gold

Rare earths

5-30

6-30

8-30

2

Non-metallic minerals, excluding gemstones and coal

Gemstones

Coal

3-10

10-30

4-20

3

Petroleum oil

6-30

4

Fuel gas, coal gas

0-25

5

Natural forest products:

a/ Assorted timber, excluding tree branches and tops and firewood

Tree branches and tops

Firewood

b/ Materia medica, excluding sandalwood and calambac Sandalwood and calambac

c/ Other natural forest products

10-40

10-30

1-5

5-15

20-30

5-20

6

Natural aquatic resources, excluding sea-cucumber, abalone, pearl oyster

1-2

7

Sea-cucumber, abalone, pearl oyster

6-10

8

Natural water, excluding water used for hydropower generation, natural mineral water, purified natural water, bottled or canned

Natural water used for hydropower generation

Natural mineral water, purified natural water, bottled or canned

0-5

2-5

5-10

9

Other natural resources, excluding swallow's nests Swallow's nests

0-10 10-20

ON BEHALF OF THE NATIONAL ASSEMBLY STANDING COMMITTEECHAIRMAN




Nguyen Phu Trong