老挝税法(英文)

...老挝税法LaoPeople'sDemocraticRepublicPeaceIndependenceDemocracyUnityProsperityTAXLAWPARTIGENERALPROVISIONSArticle1:TasksoftheTaxLawThepresentlawisproposedtodeterminethetaxsystemaimedatfacilitatingalleconomicsectors,socialandpublicorganizations,Laocitizens,immigrants,foreigners,non-citizenshippersonswhohavebusinessesorearntheirlivingintheLaoPDR,tocontributetotheimplementationofthenationaltasks,andpromotebusinessactivitiesineveryeconomicsectorandacceleratethecirculation/distributionofgoods,stabilizethecurrenciesandmarketprices,rationalizefairlytheincomesbetweenvariousstrataofthesociety,ensureacquiringincomestothestatebudgetandthedevelopingthenationaleconomycontinuously.Article2:TaxTaxisadutyofeverypersonwhodealsinbusinessactivitiesorearnstheirlivingintheLaoPDR.tocontributetothedefenceanddevelopmentofthecountry.Article3:TaxsystemThetaxsystemoftheLaoP.D.Rconsistsofdirectandindirecttax.Theindirecttax:-Turnovertax-ExcisetaxThedirecttax:-Profittax-Incometax-Minimumtax-Fees/chargesArticle4:UtilizationoftheTaxLawTheTaxLawshall,beappliedtoindividualsorentitieswhoconsumegoodsorservices,andhaveabusiness,orliberalprofessionsandgeneratingincomeswithintheLaoPDRterritoryPARTII-TURNOVERTAXCHAPTERITurnoverTaxRegulationsArticle5:TurnovertaxTheturnovertaxisanindirecttaxtobepaidbyconsumersofgoodsandservicesthroughbusinessconductorsasstatedintheArticle7ofthepresentlaw.Article6:TerritoryofturnovertaxTheturnovertaxiscollectedfromimports,salesofgoodsandgeneralserviceswhichtakeplaceintheLaoPDR.Article7:Work-activitiessubjecttoturnovertaxpaymentsTheworkactivitiessubjecttoturnovertaxpaymentareasfollows:ImportofgoodstotheLaoPDR;Thefirst-timesaleofimportgoodsordomesticproductsbyimportersordomesticmanufacturersisthefirst-timetransferofthepropertytootherpeoplebyimportersordomesticproducerswhowill,inreturn,receivecompensationinmoneyorothertypesofbenefits,andsuchdealshallbemadeinamannerofwholesaleofretailsales,incashorbycredit,oncommissionorcommodityexchange.Thegeneralserviceisaneconomicactivitywhichdealswithsuppliesoflaborpowertootherpeoplebutnotimport,productionorsalesofgoods,andshallbecompensatedinamannerofservicechanges.Thegeneralserviceincludes:transport,post,communications,construction,repair,marketmanagementbysubcontract,landdevelopmentandleasingactivities,hotelandtouristbusinesses,drinkingbars,concerts,sportandotherentertainmentactivities,medicalservice,agent/commissionordealers'activitiesandsoon.Article8:PersonswhoshallpayturnovertaxIndividualsorentitiesprovidingactivitiesasstatedintheArticleNo7ofthepresentlaw,shallpayturnovertaxdespiteofthat,theiractivitieswouldbeeitheroncontinualorinterval,commercialornon-commercialbasis.Article9:ActivitiesexemptedfromturnovertaxTheactivitieswhichshallbeexemptedfromturnovertaxinclude: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.CHAPTERIITimeandbasisforcalculationandcollectionofturnovertaxArticle10:TimeandbasisforturnovertaxcalculationThetaxcalculationtimeandprincipleshavebeendeterminedasfollows:Thetaxonimportgoodsshallbecalculatedduringdeclarationsandpaymentsforcustomsduty.Thecalculationshallbebasedonthedeclaredamountofimportgoodspluscustomsdutyexcisetax(ifexist)andotherfees;Thedeclaredamountshallincludecostofgoods,insuranceandfreighttothedestinedimportborder.Incaseofthefirst-timesalesofgoodsimportedormanufacturedinsidethecountry,thetaxshallbecalculatedduringitssellingordeliverybyimportersordomesticmanufacturers.Thecalculationshallbebasedontheactualsalesamountswithoutturnovertax;Thetaxonservicesshallbecalculatedafterfullorpartialcompletionofthework.Thecalculationshallbebasedontheactualservicechargeswithoutturnovertax.Article11:Self-utilizationandtemporaryimportGoodsimportedorproducedinsidethecountry,anyofconstructedorservicesusedbybusinessmenthemselves,shallbeimposedtoturnovertaxaccordingtothegeneralprinciplesexceptthosestatedinArticle9ofthepresentlaw.Thecalculationshallbebasedontheactualpricesofgoodsorservicesappliedthereinandatthattime.Importgoodsexemptedfromimportdutiesshallbeleviedonturnovertaxduringitsselling.Thecalculationshallbebasedontheactualsalesprices.CHAPTERIIIRatesofTurnoverTaxArticle12:RatesofturnovertaxTheratesofturnovertaxshallbeasfollows:a)Therateof3%for1: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;ArtandcraftproductsToysandotherplay-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:Importorsalesof: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;2:Services:Soilandsandloadingservices,developmentoflandforcultivation,cattle-breadingandconstructionpurpose;Post,telecommunicationsandtransportservices;Construction,installationandgeneralrepairs;Bridge-road,irrigation,dam,portandairportservices;Tailoringanddresser'ssalons,capitonage,photos,shoessewingshops;Printingorpublicationactivity;Wood-sawingmills,woodandrattanmanufacturingplants;Tobacco-leavesdryingmills;Developmentoflandforsales(utilizationrights)andconstructionofhousesforsale;Marketmanagementservicebysubcontract;Suchactivitiesasadvertising,study,planning,analysisofdata-information,accounting,andlawsconsultancy,engineeringandarchitecturalconsultancy;Otherservicesexcludedinthe3,10and15percentrates;c)Therateof10%for:1:Importorsalesof:TV,radio,tape-recorder,sound-recordingequipments,amplifier,camera,movie-camera,video.playerandvideocamera,recordingdiscs,photo-makingequipment,cinema-film,unrecordedfilm,filmforcamera,videocassette,tapecassetteofforeignsongs,long-sightscope,othersimilarproducts,accessoriesandspareparts;Sportgun;Coolingandheatingequipment;Passengercar,pick-up,jeep;Plane,ship,motor-boatfortourism;Decoratingproductsmadeofsilver,gold,diamond,jewel,glass,pearlandotherpreciousmetals:2:Services:Hotel,resort,tourismanddrinkingbars;Brokeranddealeractivities;Filmandvideoshows,videophotographing,videoandtaperecording,videoorvideocassetterenting;Golfactivity;Horseandcarracingactivity;d)Therateof15%for:1:Importorsalesof:Alcoholandanyotherdrinkscontainingalcohol;Cigarettesincludingpackedandunpacked,andcigars;Anyhuntingguns;Billiardandsnookertables,footballtableandothergames;Saluteandothersimilarproducts;Playcardsandothersimilarplays;2:Services:Entertainmentactivity:nightclub,discotheque,karaoke;Snooker,billiardandballingactivity;Lotteryactivity.CHAPTERIVDeclarationandtaxationsystemofturnovertaxArticle13:PersonswhoshalldeclareandpayturnovertaxPersonswhoshouldpayturnovertaxasdeterminedinArticleNo.8ofthepresentlaw,shalldeclareandpayturnovertaxaccordingtothefollowingcases:Anyimportofgoods:importersshallproducethedeclarationdocumenttocustomsofficesattheimportcustomscheckpointsfortaxpayments.Thetaxshallbefullypaidbeforeremovingthegoodsoutofthecustomscheckpointarea;Forthefirst-timesalesofgoodsimportedorproducedinsidethecountryandservices,theimporters,producersandserversshallsubmitdeclarationsheetsontheirbusinessincomestothetaxauthorityconcernedbeforethe15-dayofthenextmonthinordertopayturnovertaxforthecurrentmonth.Thetax-payersusingtheforfeitsystem(contractsystem),shallpaytaxdutiesaccordingtothetermsandconditionsofthecontract.CHAPTERVDeductionoftheturnovertaxpaidinitiallyArticle14:PersonswhoshallhavearighttoobtainthedeductionofnitialturnovertaxpaidImporters,producersorserverswhooperatesalesorservicesinsidethecountryandhavepaidtheinitialtax(atcustomscheckpoints)asdeterminedinArticleNo.9ofthepresentlaw,shallhavetherighttogetthedeductionofinitiallypaidturnovertaxfromamonthlytaxamountduetopayment.Ifamountoftheinitialtaxpaidexceedsthemonthlytaxvolume,thedifferenceshallbetransferredtothenextmonthdeductionuntilitscompletion.Thosewhoareabletoobtaintheinitialtaxdeduction,shallhavethetaxregistrationwiththetaxauthorityandholdalegalaccountingsystemaswellasprovidingafullsetoftaxpaymentcertificates,suchasimportdocumentsontaxdeclaration(D10),tax-paymentreceiptsandinvoicesstatingacertainturnovertaxamount.Article15:LimitsofinitialturnovertaxdeductionTheinitialturnovertaxdeductionshallbeimplementedwithinthefollowinglimits:Importers:Thedeductionoftheinitialturnovertaxshallbemadefromimportgoodsproposedforfurthersalesorfurthertransforming;Producers:Theinitialturnovertaxshallbedeductedfrompurchasesofrawmaterials,productioninstruments,trucksandotherproductionmaterials;Servers:Thedeductionshallbemadefrompurchasesoftransportvehicles,sparepartsorotherservicematerials.Theinitialturnovertaxdeductionshallnotbeallowedforthefollowing,excepttheaboveitems1,2and3:ServicechargePurchaseoftransportvehiclesincludingaccessoriesandsparepartswhicharenotuseddirectlybythecompanies.Purchaseofconsumergoodsforpersonalutilizationbythecompanymanagementstafforworkers.Article16:Re-exportRe-exporter,exportproducersandserverswhohavepaidtheinitialturnovertaxasdeterminedinArticleNo.13ofthepresentlaw,shallhavetherighttoobtainthedeductionduringthenextimportofgoods,rawmaterialsandotherproducts.ThedeductionshallbeoperatedinconformitywiththeconditionsstatedinArticleNo.15ofthepresentlaw,andwithpresentationofthere-exportdocuments.Article17:ReimbursementoftheinitialturnovertaxpaidIntheeventwhenthesalesorserviceoperationshavebeenliquidatedforsomereasons,theinitialturnovertaxpaidshallbedeductedfromtheamountsubjecttotaxpaymentintheamountoftheliquidation,orinthenextmonthuntilithasbeenfullydeducted.PARTIII-EXCISETAXCHAPTERILimitofExciseTax,GoodsduetoTaxPaymentorExemptionArticle18:ExcisetaxTheexcisetaxisanindirecttaxcollectedfromsomeconsumersgoods.Article19:LimitofexcisetaxTheexcisetaxshallbecollectedfromsomeproductsimportedormanufacturedbydomesticproducersforsalesinsidethecountry.Article20:GoodsduetoexcisetaxpaymentSomeproductsthatbeimportedorsuppliedforsalesbylocalfactories,suchasfuel,alcoholorthealcoholicdrinks,softdrinksandothers,packedandunpackedcigarettes,cigars,perfumesandcosmetic,shallbeimposedattheratesdeterminedinArticle23ofthepresentlaw.Article21:Tax-exemptedgoodsInordertopromoteexportandhealthactivitiesandtoimplementtheinternationalprinciples,thefollowinggoodsshallbeexemptedfromtheexcisetax.SomeproductsasdeterminedinArticleNo.20ofthepresentlawthatshallbeexportaccordingtotheconfirmationoftheconcernedauthorityoftheLaoPDR;kerosene;Alcohol(90)formedicalpurposes;SomeproductssoldtotheEmbassiesandInternationalOrganizationintheLaoPDRaccordingtotheconfirmationofMinistryofForeignAffairs,CHAPTERIICalculationbasis,Rates,DeclarationandPaymentofexcisetaxArticle22:BasisforcalculationofexcisetaxTheexcisetaxcalculationshallbebasedontheimportcostforimportgoodsorfactorycostfordomesticproducts.Theimportcostincludestheimportamountdeclaredplusimportdutyandotherfees(ifexist).Thefactorycostincludestheproductioncostplusotherfees(ifexist).Article23:RatesofexcisetaxTheratesofexcisetaxshallbeasfollows:1:Fuel:Gasoline(super)23percentGasoline(Normal)20percentDiesel10percentAviationgasoline10percentLubricant,hydraulicoil,grease,brakeoil2percent2:Alcoholorotheralcoholicdrinks:Alcoholoralcoholicdrinks(above15degree)....40percentBeer,wineandotherdrinks(below15degree)....30percentBottledsoftdrinksandothervitamindrinks....20percentPackedandunpackedcigarettes,cigars.................30percentPerfumeandcosmetic..........................................10percentPlay-cardsandothersimilaritems...........................50percentArticle24:DeclarationandpaymentofutilizationtaxImports,orproducersofsomeproductsasstatedinArticleNo.20ofthepresentlaw,shalldeclareandpayexcisetaxasfollows:Forimport:theimportersshallproducethecustomsdeclaringdocumentstothecustomsofficesattheimportcustomscheckpointsinordertopaytax.Thetaxshallbefullypaidbeforeremovingthegoodsoutofthecustomscheckpoint.Fordomesticproduction:thedomesticmanufacturersshallproducethetaxdeclaringsheetstotheconcernedtaxauthoritymonthlybeforethel5-dayofthenextmonthforpaymentofexcisetaxforcurrentmonth.PARTIV-PROFITANDINCOMETAXCHAPTERITaxlimits,taxableprofitsandincomes,andpersonswhoshallpaythetaxArticle25:ProfitandincometaxTheprofitandincometaxisadirecttaxpaidbybusinessmenorindependentjobbers,orthosewhoobtainincomesfromsalaryorwages,movableorimmovableproperty,intellectualpropertyrightandotherlicenses.Article26:LimitofprofitandincometaxTheprofitandincometaxshallbecollectedfromannualprofitsorincomesofthosepersonswhohaveprofitsorincomeintheLaoPDRincludingthatstatedinArticleNo.29ofthepresentlaw.TheprofitsorincomesgainerscanbeanindividualorentitywhohaveapermanentresidenceintheLaoPDRorabroad.Article27:ProfittaxTheprofitswhichshallbeimposed,areasfollows:Thebusinessprofitisatypeofprofitsgainedfromsuchbusinessactivitiesasagriculture-forestry,industryandhandicraftsincludingnaturalresourcesmining,import-exportoperations,wholesaleandretailsales,andgeneralservices,suchastransport,post,telecommunications,construction,repairs,developmentoflandforleasingpurposes,auctionsonmarketmanagementandconstructionofprojectsfundedbytheGovernmentbudget,foreignaidsorloansonbilateralormultilateralbasis,bankingandinsuranceoperations,hotelandtouristactivities,drinkingbars,lottery,concerts,sport,agentordealerbusiness;Theprofitmadefromtheindependenttypeofjobsorprofessions,suchasdoctors,advocates,lawandaccountingconsultants,engineeringandsculpturingconsultants.Article28:IncometaxThetaxableincomesshallbeasfollows:Theincomemadefromsalaries,suchaslaborcharges,bonus,careersallowances,andothermaterialbenefitsobtainedaccordingtothecontractsbyanyoftheGovernmentorprivateparties;Theincomemadefrommovablecapitalinformsofsharedividendsorotherbenefitssharedbetweenshareholders,lendinginterestrates,warrantyfeesobtainedaccordingtothecontracts'orotherobligationsunlessotherwiseagreedbetweentheGovernmentofLaoPDRandconcernedparties,Theprofitssharedorothertaxablebenefitsshallincludesuchprofitsasmaybeappliedtoanyformsofutilizationincludingdirectspending,unlessitshallbesavedtotheaccumulationfundsorincludedtothecompanies'capitalassets,bonuses,meetingperdiems,benefitsarisenbyincreaseorreductionofcapitalassetsofcompanies,concentrationof'enterprises,transferofshares,valuesaddedfromthecompaniesbankruptcyordebtliquidation;Theincomemadefromrentsoftheimmovableproperty,suchasrentalsorotherbenefitsgainedaccordingtothecontract,orrentingobligationsontheland,housesorotherproperty;Theincomefromthecopyright.orotherrights,suchasintellectualproperty,know-how,trade-mark,compositionsandnovels.Article29:PersonswhoshallpaytheprofitandincometaxLaoIndividualsorentities,immigrantsorforeignersincludingnon-citizenshippersonswho,havetheprofitableactivitiesintheLaoPDRasdeterminedintheArticleNo.27-28ofthepresentlaw,shallpaytheprofitorincometaxtothestatebudget.IftheGovernmentofficialsappointedtoresideorworkwithInternationalOrganizationsabroadhavebeenexemptedfrompayingtheincometaxthere,theyshalldeclareandpaythatdutyintheLaoPDR.IfforeignworkerswhocometoworkandstayintheLaoPDRmorethan180dayswithinthefiscalyearandreceivesalariesabroad,shallpaytheincometaxintheLaoPDRunlessotherwiseagreedwiththeLaoGovernment.CHAPTERIITax-ExemptedIncomes,TaxExemptionorPaymentofProfitTaxataDiscountRateArticle30:Tax-exemptedincomesThetax-exemptionincomesshallinclude:Incomemadefromagriculturalproductionbypeasantsthemselves;Incomeobtainedfromconcertperformance,sportandothers;SalaryofforeignconsultantsorexpertswhoprovideaprojectassistanceintheLaoPDR,andsuchexemptionshouldbestatedintheagreementbetweentheLaoGovernmentandconcernedparties;SalaryoftheDiplomaticandInternationalOrganizationsofficialtotheLaoPDR;AllowancespermittedwithinthelimitsoftheLaborLaw;Deductedfundsforpensionsorotherwelfarematters,familyallowances;Singleallowance,pension,perdiems;Lendinginterests;bondorsharesinterests;Socialsecurityfunds;Lotteryprizes;BonusorpremiumgivenbytheGovernmenttothosepeoplewhohaveachievementsinpreventingtheviolationofthelaws;ScientificpremiumsArticle31:TaxexemptionorpaymentofprofittaxatadiscountratePersonswhohavebeenpermittedbytheGovernmenttoinvestprojectsorotherpriorityzonesintheLaoPDR,shallbeexemption,ordependingoneachcase,shallpaytheprofittaxatthediscountrateswithinthedurationdeterminedbytheconcernedcommittees.InordertoobtainsuchprivilegestheabovementionedpersonsshallholdanaccountingsystemconformedtotheprinciplessetbytheAccountingLaw.CHAPTERIIIPlaceoftheProfitandIncomeTaxPaymentArticle32:Placeoftheprofitandincometaxpayment-Businessmenandindependentworkersshalldeclareandpaytheprofittaxinthetaxofficewheretheyhavebeenregistered.Thosewhoobtainincomesbyprovidingtheirimmovablepropertyforleasing(land,housesandotherproperty)shalldeclareandpayprofittaxtothetaxofficewhichcontrolsthatproperty.Thecompaniesbranchesorrepresentativesoperatingintheloca