Nghị quyết 712/2013/UBTVQH13 về biểu mức thuế suất thuế tài nguyên do Ủy ban Thường vụ Quốc hội ban hành

THE STANDING COMMITTEE OF THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 712/2013/UBTVQH13

Hanoi, December 16, 2013

ON BEHALF OF THE NATIONAL ASSEMBLY
STANDING COMMITTEE
CHAIRMAN




Nguyen Sinh Hung

No.

Group or category of natural resource

Royalty rate

I

Metallic minerals

1

Iron

12

2

Manganese

11

3

Titan

16

4

Gold

15

5

Rare earths

15

6

Platinum

10

7

Silver and tin

10

8

Wolfram and antimony

18

9

Lead and zinc

10

10

Aluminum and bauxite

12

11

Copper

13

12

Nickel

10

13

Cobalt, molybdenum, mercury, magnesium and vanadium

10

14

Other metallic minerals

10

II

Non-metallic minerals

1

Soil exploited for ground leveling and work construction

4

2

Rock and gravel

7

3

Rock used for lime baking and cement production

7

4

White marble

9

5

Sand

11

6

Sand used for glass-making

13

7

Soil used for brick-making

10

8

Granite

10

9

Refractory clay

10

10

Dolomite and quartzite

12

11

Kaolin

10

12

Mica and technical quartz

10

13

Pyrite and phosphorite

7

14

Apatite

5

15

Serpentine

3

16

Pit anthracite coal

7

17

Open-cast anthracite coal

9

18

Lignite and fat coal

9

19

Other coals

7

20

Diamond, ruby and sapphire

22

21

Emerald, alexandrite and precious black opal

20

22

Adrite. rodolite. pyrope. berine. spinel and topaz

15

23

Bluish-purple, greenish-yellow or orange crystalline quartz; chrysolite; precious white or scarlet opal, feldspar; birusa; and nephrite

15

24

Other non-metallic minerals

5

III

Natural forest products

1

Timber of group I

35

2

Timber of group II

30

3

Timber of groups III and IV

20

4

Timber of groups V. VI. VII and VIII and of other categories

15

5

Tree branches, tops, stumps and roots

10

6

Firewood

5

7

Bamboo of all kinds

10

8

Sandalwood and calambac

25

9

Anise, cinnamon, cardamom and liquorice

10

10

Other natural forest products

5

IV

Natural aquatic resources

1

Pearl, abalone and sea-cucumber

10

2

Other natural aquatic resources

2

V

Natural water

1

Natural mineral water, natural thermal water and refined natural water, bottled or canned

8

2

Natural water used for hydropower generation

4

3

Natural water used for production and business activities, except water mentioned at Points 1 and 2 of this group

3.1

Surface water

a

Water used for clean water production

1

b

Water used for other purpose

3

3.2

Groundwater

a

Water used for clean water production

 3

b

Water used for other purpose

5

VI

Natural swallow's nests

20

VII

Other resources

10

No.

Exploited output

Royalty rate (%)

Royalty rate (%)

Projects eligible for investment promotion

Other projects

I

For crude oil

1

Up to 20,000 barrels/day

7

10

2

Between over 20,000 barrels/day and 50,000 barrels/day

9

12

3

Between over 50,000 barrels/day and 75,000 barrels/day

11

14

4

Between over 75,000 barrels/day and 100,000 barrels/day

13

19

5

Between over 100,000 barrels/day and 150,000 barrels/day

18

24

6

Over 150,000 barrels/day

23

29

II

For natural gas and coal gas

1

Up to 5 million m3/ day

1

2

2

Between over 5 million m3/day and 10 million m3 /day

3

5

3

Over 10 million m3 /day

6

10