Bản dịch văn bản 96/CP
Decree 96/CP
Cơ quan ban hành: Chính phủ
Ngày ban hành: 1995-12-27

DECREE OF THE GOVERNMENT No DECREE OF THE GOVERNMENT No.96-CP OF DECEMBER 27, 1995 PROVIDING DETAILS FOR THE IMPLEMENTATION OF THE LAW ON TURNOVER TAX AND THE LAW ON AMENDMENTS AND SUPPLEMENTS TO A NUMBER OF ARTICLES OF THE TURNOVER TAX THE GOVERNMENT Pursuant to the Law on Organization of the Government of September 30, 1992; Pursuant to the Law on Turnover Tax adopted by the VIIIth National Assembly of the Socialist Republic of Vietnam on June 30, 1990; the Law on Amendments and Supplements to a number of Articles of the Law on Turnover Tax passed by the IXth National Assembly of the Socialist Republic of Vietnam on July 5, 1993 and the Law on Amendments and Supplements to a number of Articles of the Law on Turnover Tax passed by the National Assembly of the Socialist Republic of Vietnam on October 28, 1995; At the proposal of the Minister of Finance, DECREES: Chapter I SCOPE OF APPLICATION OF THE TURNOVER TAX Article 1.- Subject to the turnover tax as stipulated at Article 1, Article 8 of the Law on turnover tax are business organizations and individuals (hereunder referred to as business unit) of all services and trades, all economic sectors irrespective of the mode of business, which have business establishments in Vietnam or in foreign countries and have their turnover generated in Vietnam. Article 2.- The following activities are not subject to turnover tax: 1. Agricultural production subject to the tax on use of agricultural land right. Agricultural products sold by agricultural production establishments which are not yet processed or only semi-processed like sorted, peeled, dried in the sun, heat dried (except rubber). 2. The products subject to special consumption tax for which the production establishments have made tax declaration for payment of special consumption tax shall not have to pay turnover tax at the manufacturing process. 3. Also exempt from turnover tax are the exports including: a/ Goods directly exported or subcontracted for a foreign country under a contract with such country (including goods taken abroad for advertising sales at fairs and exhibitions). b/ Goods sold or assigned by the production establishment to an export-import agency to be exported under an economic contract in conformity with the export permit of the export business establishment. In case the export business establishment buys goods of production establishments for export, besides the turnover tax to be paid according to the tax rate for commercial business it shall also have to pay turnover tax or special consumption tax according to the tax rate set for each production line. c/ Goods subcontracted by an establishment for an establishment which has directly signed a subcontract with a foreign country. 4. The credit activities of the banking, credit organizations and financial companies. Chapter II BASES FOR THE CALCULATION OF THE TURNOVER TAX AND THE TAX TABLES Article 3.- The taxable turnover as stipulated at Article 3 and Article 8 of the Law on Turnover Tax is the wholesales, subcontracting cost, freight charges, commission, service charge... (including additional revenues, if any) arising during the tax payment period, no matter these revenues have been collected or not). The taxable turnover for a number of business activities is defined concretely as follows: 1. With regard to production activities (including production, processing, assembling and exploitation) the turnover is the sales of products produced by the establishment (including additional revenues if any). In particular, with regard to the activities in printing books and newspapers, the taxable turnover shall not include the cost of printing paper. 2. With regard to the subcontracting activities, the turnover is the cost of subcontracting including the salary, the cost of fuel, motive force support materials and other expenditures used in subcontracting (excluding the main raw materials and semi-finished products for subcontracting). 3. In construction activities: a/ For assembly activities (whether the materials and raw materials are included in the contract or not) the taxable turnover is the overall value of the project or part of the project of assembly, excluding the value of machinery and complete equipment and indoor decoration associated with the project, if any). b/ For the activities in survey and designing and other activities in the building industry the turnover is the whole revenue derived from these activities. c/ For the activities in the building of a project or part of a project, the turnover tax shall be collected only once based on the total value of the project or part of the project. d/ For the construction of several projects the cost of which is paid in several periods the taxable turnover in each period is calculated according to the value of each part of the construction or each job accomplished. 4. For the transport activities the turnover is the transportation charge on goods, passengers, baggages and other revenues from the transport activities. For the activities in air, maritime and railway transport... involving international transport, the taxable turnover is defined as follows: For the transport enterprises which have been issued with permit to operate in the transport business and which have made tax declaration in Vietnam, the taxable turnover is the transport charge on Vietnamese territory and from Vietnam (first port of call) to the final destination in a foreign country where the passengers, their baggages and goods are delivered. In particular, for the international transport activities the taxable turnover is the turnover received according to the international air transport conventions. - For the foreign transport establishments which have no business establishments in Vietnam but which transport passengers, baggages and goods from Vietnamese ports to a foreign country, the taxable turnover is the transport fares from the Vietnamese port (first departure port) to the final port in the foreign country where the passengers their baggages and goods are delivered, irrespective of the place where the tickets are bought and without distinction of the form of payment of the transport fares. The ports stipulated above include airports, sea ports, river ports, railways stations and bus stations. 5. For the activities in the catering service the turnover is the whole revenue from the sales of food, beverages and cigarettes (whether they are manufactured by the establishment itself or bought outside) additional charge and other revenues associated with the catering service activities. 6. With regard to the activities in commercial business the taxable turnover is defined as follows: a/ The taxable turnover is the whole revenue from the sale of goods (including additional revenues if any). b/ The taxable difference is the difference between the selling and buying prices of the goods. - The selling price is the selling price written in the vouchers and receipts of sale (including additional charges if any). - The buying price is the actual price paid to the seller written on the voucher or receipt of purchase. For the imported goods it is the buying price at the Vietnamese port (CIF) plus(+) the import tariff (if any) plus(+) the special consumption tax (if any) excluding additional charge (if any). The Ministry of Finance shall provide concrete guidance on the selling and buying prices to serve as basis for the calculation of tax for each form of selling and buying goods. 7. For the activities of buying and selling agents and consignees the turnover is the commission and other revenues derived from these activities. In case the agent or consignee is both the buyer and seller, besides paying turnover tax on their activities as agent they have to pay on behalf of the goods owner the turnover tax on the commercial business activities. The taxable turnover of the agent is the revenue from the sales of the goods minus(-) the commission. 8. For the service activities the taxable turnover is the whole revenue from the service activities. More concretely: a/ For the repair activities it is the charge for the repair, the material and fuel and other costs of repair. b/ For the activities in the lodging service it is the room charge and the service fees (if any). For the activities in the postal and telecommunications service it is the postal charge, the sales of postal stamps, the revenue in the installation and renting of telephones and pagers, faxes... revenues from the transmission on the telecommunications system including the additional revenue( if any) and other revenues from the postal services. For the activities in international telecommunications the taxable turnover is the amount the Vietnamese tax payer in Vietnam is entitled to receive according to international practice. For the establishments outside the postal and telecommunications service which conduct service activities like telephone, fax... the taxable turnover is the commission they receive or the amount they receive in excess of the charge they have to pay to the postal service. d/ For the activities in insurance and re-insurance the turnover is the revenue on the insurance business (fees on original insurance, fees on re-insurance, fees on evaluation fees and other revenues from these activities). e/ For the activities in pawn-brokerage the taxable turnover is the difference between the revenue and the advance to the pawners. In the event of the sale of the property of pawners to retrieve capital, the taxable turnover is the actual revenue from such sale. f/ For the activities in renting houses, utensils, machinery, equipment and means of transport... the taxable turnover is the whole revenue from these activities. g/ For the "national construction" lottery and other lotteries the turnover is the revenue on the sales of tickets and cards (the prices of tickets and cards minus(-) the commission paid to the sale agents, if any). h/ For the golf course business the taxable turnover is the revenue from the sales of membership cards, the admission tickets and the coaching charges, the rent of implements and utensils for golf playing and other revenues. For the other related service activities such as rest houses, catering, tourism... associated with the golf course business, the taxable turnover shall be determined according to each kind of activity. The turnover from the sale of membership cards shall be determined by the number actually sold (including cards sold in Vietnam and abroad) multiplied by the price written on the cards. i/ The turnover from the activities in ship chartering is the whole revenue from this activity minus the expenditures spent on behalf of the means' owners under contract. k/ For the activities in advertisement business the taxable turnover is the whole revenue from the advertisement activities: over the radio, on the television, books, newspapers, advertisement boards or panels, advertizement displays and other forms of advertizement. l. A business establishment with turnover in foreign currencies shall be entitled to pay its turnover tax in foreign currencies or in Vietnam Dong. If the tax is paid in Vietnam Dong it must be converted at the exchange rate accounted by the Vietnam State Bank at the time of tax calculation. If it is paid in foreign currencies, such currencies must be convertible. Article 4.- The tax rate of the turnover tax applied to different trades and occupations and business activities shall comply with the tax table for turnover taxes issued together with this decree. The following are the tax rates applied to a number of specific branches: 1. If the business establishment operates in different branches and occupations subject to different turnover tax rates, it shall have to pay the tax according to the tax rate defined for each trade or occupation. If it is impossible to separate the turnovers from all these branches and services the taxable turnover shall be the one applied to the branch or service with the highest tax rate. 2. For an establishment producing commodities in the group subject to the tax rates based on each branch or service but which is entitled to pay tax according to the rate based on the utility of the product, this tax rate shall apply. 3. An establishment which directly uses its products to produce another product shall pay turnover tax according to the final product. 4. A tax rate of 4% is uniformly applied to the activities in producing and assembling special-purpose electronic equipment and machinery, computers, namely: - Production and assembly of electronic apparatuses and equipment (telephone exchange, receivers and transmitters and relay stations) for special use in telephone, wireless communications, radio and television. - Production and assembly of radar equipment. - Production and assembly of special-pupose electronic equipment for the control system of electronic signals and lights, boards, traffic siren, guard system, fire prevention and fight devices. - Production and assembly of electronic control equipment for installation in production establishments or in the transport machines and equipment and means. - Production and assembly of specialized electronic apparatuses and equipment used in researches, experimentations and the medical service. - Production and assembly of computers and accompanying printing machines. 5. An agricultural establishment which processes farm produce shall pay its turnover tax at the tax rate based on the branches and services and the processed products for consumption. 6. A production establishment with a network of sale shops shall have to pay the turnover tax or special consumption tax according to each branch or service or on the production line at the place of production and pay its turnover tax at the rate fixed for commercial business at the place where the marketing shop is located. 7. A commercial business establishment which sells goods which cannot be classified either as machine, equipment and raw material used in production or as normal commodities shall pay a 2% tax rate applied to the sale business. The activities in consignment commerce shall pay turnover tax at the tax rate for the group of goods. If it is impossible to determine the turnover according to the group of goods the 2% tax rate shall apply to the total revenue of the whole consignment. 8. The activities in horse race business shall be subject to a turnover tax rate of 20% for the turnover from the sales of tickets in horse betting and 4% for the sales of tickets to the spectators. 9. The activities in ship salvage service (survey, refloating and taking the wreck to the shore) shall pay a 2% tax. 10. A tax rate of 30% shall apply to the activities in piloting and leasing sea ships. Based on the turnover tax table and the above provisions, the Ministry of Finance shall guide the determination of the tax rate applied to each branch or service and each kind of business activity. Chapter III REGISTRATION, DECLARATION AND PAYMENT OF TURNOVER TAX Article 5.- As stipulated at Article 10 of the Law on Turnover Tax, the business establishment has to declare and register for tax payment with the tax office where it operates. This includes the following concrete provisions: 1. Dependent units: companies, enterprises, branches and shops of the Corporation, companies and business establishments shall register for tax payment with the tax office where it operates. The business establishments of the trade service which have fixed locations but take their goods to sell outside the area covered by the licenses and which have paid tax on consignment trade, shall not have to pay turnover tax at the fixed business unit for the already taxed turnover. An agent which sells goods of another establishment shall have to register and make tax declaration with the tax office about the goods it has sold in its capacity as an agent as well as the turnover of the sales and the commission it receives. Failing to observe the regulations concerning the selling agent, it has to pay the turnover tax according to the commercial business activities calculated on its sales turnover. Each commercial business unit shall have to calculate and pay its turnover tax on its commercial business activities according to one of these two forms: either the tax is based on the turnover or on the difference between the selling and buying prices of the goods. A unit in this category is a taxpayer having registered and made tax declaration and paid tax and settled the turnover tax with the local tax office. 2. A production unit which has a shop or a subsidiary to sell products produced by it shall have to pay its turnover tax based on the actual selling price at the branch or shop minus the turnover tax which the branch or shop has paid for this product. 3. The Vietnamese tax paying units which sell goods to foreign countries or which hire foreign machinery, equipment and means of transport to conduct a service for a foreign country shall have to register, declare and pay its turnover tax and profit tax on behalf of the foreign party. The Ministry shall provide for the combined turnover and profit tax for each business activity. Article 6.- The business unit shall have to strictly overve the regulations on vouchers and receipts on sales and purchases, supply of paid services, the regime of accountancy and statistics as currently prescribed. Article 7.- The Ministry shall assume the unified issuance and management of the forms of buying and selling receipts, the tax declaration and vouchers on tax payment. Article 8.- In case the tax office requests the documents and other papers related to the calculation and payment of the turnover tax, the business unit shall have to: 1. To remit fully and on schedule the documents and other necessary papers at the request of the tax office; 2. To explain and elaborate on the unclear points in the declaration or accounting books or any other related papers and receipts. A business unit must not pretext professional secrets and other pretexts to refuse producing, supplying or explaining the documents and other papers as required by the tax office. The tax office must keep the confidentiality of the documents supplied by the business unit. Article 9.- The turnover tax shall be paid periodically or monthly according to the timbe-table set by the tax office for each unit. The deadline for payment of the tax of the previous month shall not be later than the 15th day of the next month. The small business households shall pay their turnover tax monthly on the last days of the month to be set by the tax office. Article 10.- On the basis of Article 14 of the Law on Turnover Tax providing that the small business households are eligible to the regime of periodical turnover tax calculation and payment according to a set quota, the Ministry of Finance shall determine the average monthly turnover of the small business households eligible for this regime in a way conformable with different branches and services and the price situation in each period. Chapter IV TAX EXEMPTION AND REDUCTION Article 11.- Pursuant to Article 18 of the Law on Turnover Tax, the following are concrete stipulations regarding the cases eligible for exemption and reduction of turnover tax: 1. Turnover tax is exempt for the elderly, disabled and small producers engaging in small and petty businesses, sidelines and auxiliary crafts in the family with monthly incomes equivalent to the minimum salary set by the State. For a business household entitled to the regime of turnover tax payment according to set quotas under Article 14 of the Law on Turnover tax, it shall be exempted from turnover tax in the month when it conducts business for less than five days; if the number of days is less than 15 days it will be eligible for a 30 reduction of the turnover tax for that month. If the number of days exceed 15, it shall have to pay fully the tax for that month. 2. A business unit which meets with difficulties due to natural calamities, enemy sabotage or unexpected accidents is eligible for reduction of turnover tax. The reduction shall correspond with the percentage of the property damage but not higher than 50% of the tax to be paid and the actual reduction in money shall not exceed 30% of the value of the damaged property. The duration of the tax reduction shall not exceed 12 months as from the month when the unit begins to generate income after the month when the damage occurs. 3. The following cases are eligible for tax reduction under Item 3 of Article 18 of the Law On Turnover Tax: a/ A business unit located in a mountain region or an offshore island; engages in maritime exploitation in a sea area far from the shore, engages in scientific research, or application of new technology, makes a trial run on a new technology process, when meeting with difficulties and making losses, shall be considered for turnover tax in the initial phase. The tax reduction for each year (solar calendar) shall correspond with the losses but shall not exceed 50% of the tax which is its due and the duration of the reduction shall not exceed two years (24 months). b/ A unit producing an item as substitute for import on the list announced annually shall be eligible for a 50% reduction of the turnover tax in the initial stage beginning from the date when the product sold on the market is recognized as having met the standards of a substitute for the import and within the time limit set for the validity of the list of substitute for imports. For an item with a production cycle of less than 6 months, the time for tax reduction is one year (12 months) for an item with a production cycle of more than six months, the time for tax reduction is two years (24 months). c/ For a newly founded unit (in the group of trades and occupations listed in Item 1 - Turnover Tax Table) meeting with difficulties shall be eligible for a 50% reduction of turnover tax for a period of one year (12 months) from the month when it begins to generate income; For the units which meet with multiple difficulties and incur losses, they shall enjoy tax relief in the subsequent period but the maximum total of tax reduction shall not exceed 50% of the tax which is their due and the total of time for tax reduction shall not exceed two years (24 months) as from the first month when the tax relief takes effect. For the production units located in the mountainous areas or offshore island this period shall not exceed three years (36 months). A newly founded unit is one which has newly received investment for construction, is granted with a production permit and which directly registers and declares and pays turnover tax with the tax office. The units founded earlier before they were split, divided, merged or renamed or which have invested in expanded production or changed their production lines are not eligible for tax reduction as prescribed in this Article. 4. If within the same period of time a production unit is eligible for reduction of turnover tax under different circumstances as prescribed by the Law on Turnover Tax or the Law on Promotion of Domestic Investment and other provisions, it shall be eligible for tax reduction in only one of these circumstances. The Ministry of Finance shall define the procedures for the declaration to apply for tax exemption or reduction as defined at Item 1 and shall provide for concrete procedures and competence in the consideration for tax reduction as stipulated at Items 2 and 3 of this Article. The Ministry of Planning and Investment shall discuss and reach agreement with the Ministry of finance and make public the list of the items which should be encouraged to develop to substitute imports in each period. Article 12.- For the time being, turnover tax shall not be levied on the following activities: - Radio and television transmissions according to programs and plans and with State budget allocations. - Distribution of specialized magazines and bulletins for internal consumption. - Activities in direct service of agricultural production by the hydraulic stations and to conserve the original breeds of cattle and poultry. - Activities in the repair and maintenance of roads, dredging of canals, ports, bridges and culverts, dykes and dams, construction of houses for families of fallen heroes, restoration of art and cultural works preservation of environmental hygiene, conservation of zoos, garden flowers, public parks and trees in the towns with funds for public services allocated by the State Budget or contributions from the population. - Geological surveys, land measurements for map drawing. - Sale of fixed assets (to renew them). - Sale of houses under state ownership to their current tenants. - Medical insurance, social insurance, labor insurance. - Sale of discarded materials and substandard products on which deduction has already been made for the production cost and production and business expenditures. - Activities to self cater for the meals in the public agencies, enterprises, schools and armed forces. - Other specific activities as may be prescribed by the Government. Chapter V FINAL PROVISIONS Article 13.- The Government shall make specific provisions on the regime of remuneration and award for the organizations and individuals with meritorious services in the implementation of the Law on Turnover Tax and the regime of sanctions against the organizations and individuals who violate the law on turnover tax. Article 14.- This Decree takes effect on January 1st, 1996 and replaces the current regulations of the Government on turnover tax. All the earlier regulations on turnover tax which are contrary to the provisions of this Decree are now annulled. Article 15.- The Minister of Finance shall guide the implementation of this Decree. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the Presidents of the People's Committees of the provinces and cities directly under the Central Government shall have to implement this Decree. On behalf of the Government For the Prime Minister Deputy Prime Minister PHAN VAN KHAI TURNOVER TAX RATES (issued together with Decree No.96-CP of December 27, 1995 of the Government providing details for the implementation of the Law on Turnover Tax and the Law on Amendments and Supplements to a Number of Articles of the Law on Turnover Tax) No. Trades and occupations Tax rates(%) 123 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 1 1 2 1 2 3 4 5 6 7 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 I. PRODUCTION BRANCHES Commercial electricity Exploitation of mineral resources: a/ Petroleum, gas, gold, gems b/ Forestry products c/ Aquaproducts, resources and other minerals Especially: the exploitation of pit coal Production of clean water in service of production and life Treatment, rolling and wiring of metals and processing of coke Especially: treatment, rolling and wiring of non-ferrous metals and precious metals (gold and silver) Production and assembly of engineering products Especially: - Machinery, equipment and means of transport - Electric fans, irons, transformers and stabilizers under 15A, electric pumps of under 10 m3/hour ,washing machines, air conditioners, fridges, vacuum cleaners, dehumidifiers, water heaters, electrically operated utensils (electric cookers, electric kettles, electric pans, mixers...), gas stoves, electric stoves, production and assembly of automobiles of under 24 seats Production and assembly of electronic products Especially: Special-purpose electronic machines andequipment, computers Chemical products Especially: - Basic chemicals, fertilizers - Pesticides against worms, termites,wood borers and insects and other chemicals in service of agricultural production - Lubricants and grease Building materials, including clinker, concrete mortar, prefab Especially for cement: - Grade P300 upward - Below P300 Ceramics, earthenware, porcelain, glass Especially medical glass Processing forest products and production of wooden furniture Paper and paper products Especially: paper pulp, newsprint and paper for notebooks Husking and processing of food Especially for instant noodle Production and processing of food (including tobacco leaves, sliced tobacco, home-cured tobacco, methylated alcohol, coffee, glutamate, sugar, cakes and candies...) Especially: - Salt - Ice used in fisheries - Seasoning, sauce of various kinds, vegetable oils, tea and milk of various kinds - Soft drinks and other refreshments Processing of aquaproducts Yarn, textiles, cotton: a/ Yarn of various kinds (including wool yarn for carpetry, jute yarn, silk and sedge), sewing threadEspecially: woolen yarn, synthetic yarn b/ Textile of various kinds Especially: jute, mat, sedge weaving, netting and handmade or semi mechanized textiles c/ Semi-processing of home-grown cotton Cotton garments, canvas shoes, production of leather materials, imitation leather Leather and imitation leather products Printing and publication (excluding advertisement activities): a/ Books, photographic films (including development and printing of celluloid films); music and video tapes and recorded laser discs b/ Newspapers c/ Political books, text-books, scientific and technical books, books for children, books and newspapers in the languages of ethnic minorities, the Nhan Dan, Quan Doi Nhan Dan newspapers, portraits and pictures of leaders, posters and pictures for political propaganda, printing of money; documentary and reportage films about the revolution, children and science. d/ Production of blank music and video tapes e/Printing and publication of other items, and other activities of the printing and publication industries Laboratory equipment, medical equipment, children's toys, teaching and study equipment Physical training and sport equipment, music instruments and accessories Medicaments, drugs for prevention of epidemics; medical and sanitary bandages and towels Production of fine art articles Production of cosmetics Production of game cards, votive paper, incense, candle: a/ Game cards and votive paper b/ Incense, candle Production and processing of animal foods Agricultural production not subject to the tax on agricultural land use right Especially the production of animal breeds and plant seeds Production of production tools Subcontracting (for all products and in all occupations based on the subcontracting cost) Other lines of production and processing II. CONSTRUCTION INDUSTRY Construction and installation activities, survey, designing and other activities in the construction industry III. TRANSPORT Goods transportation Especially: transportation by rudimentary means in mountainous areas, on offshore islands Transportation of passengers, baggages; air transport (including passengers, baggages and goods) Especially: transportation of passengers by bus inside the towns and cities IV. TRADE Sales of goods of all kinds (including petroleum, motorbikes and automobiles of under 24 seats) Especially: food, fresh food, fresh vegetables and fruits, salt, medicaments, laboratory equipment, medical equipment, fertilizers, insecticides, pesticides against termites, wood borers, insects, machines and equipment (including computers, facsimile machines, photocopiers), transport means, and accessories of machines, raw materials, fuel, newspapers and books, teaching and study instruments, children's toys, plant and animals breeds, film distribution Export business Trading in gold, silver and gems Foreign exchange businessReal property business (including building of houses for sale) Sales agent, consignment sales, selling and buying consignment (based on the commission) Business establishments (excluding consignment trade) which can produce receipts and vouchers, which observe the regime of book keeping and accountancy recognized by the Tax Office shall be allowed to calculate and pay their turnover taxes based on the difference between the selling and buying prices Especially: - Trading in gold, silver, gems, foreign exchange, real property - Distribution of books, newspapers and films - Salt trading - Trading in farm produce, fresh food and vegetables and fruits V. CATERING BUSINESS Catering business Especially: High-rate restaurants and specialty food restaurants VI. SERVICE INDUSTRIES Repair services of all occupations and trades Especially: - repair of machinery,equipment and means of transport - repair of electric, electronic and refrigerating appliances Scientific and technical services Law consultancy service Post and telecommunication services Medical, sport physical training, cultural, art service and job training Especially: Art performance (circus, classical opera and popular drama, reformed opera, drama, puppetry, song, dance and music...), showing of celluloid films Other services and specialized activities (except credit activities) of the banking,credit, financial companies Insurance Especially: - Insurance for school students - Insurance for domesticated animals and plants Pawn brokerage Goods loading and unloading, leasing of storages and storing space, production workshops, machinery, equipment and means of transport Renting houses, shops, utensils, wedding rooms, conference halls, tourist cars Hotel business, renting sleeping rooms, tourist service, sight-seeing Especially : renting lodging places Taking, printing and magnifying photographs, photocopying, video shooting and showing Tape recording and copying and renting Hair dressing, tailoring, dyeing, laundry, dry cleaning Other services Especially : sanitation and street drainage service; funerals Special services: a/ Beauty parlor b/ Dancing c/ Karaoke, sauna, massage d/ Horse racing e/ Golf course business g/ Lottery for national construction and other forms of lottery Especially: lottery in mountainous areas and instant scratch card lottery, loto lottery3 h/ Shipping agent i/ Brokerage j/ Advertising 8 8 4 2 1 1 2 4 2 1 4 8 4 4 1 0.5 2 4 10 6 4 1 6 2 1 2 6 6 0.5 2 4 8 4 2 4 4 1 4 6 1 0.5 0 2 4 0.5 1 1 8 10 20 8 2 2 1 1 6 4 4 2 0.5 4 1 2 1 1 1 0.5 4 15 15 20 4 4 10 6 10 4 2 6 2 4 6 0.5 0 6 4 0 0 4 4 10 10 6 6 8 6 4 0 10 30 20 20 20 30 20 30 15 10