Quyết định số 21/2026/QĐ-UBND - Tỉnh Cao Bằng

The effective and equitable management of natural resources is paramount for sustainable economic development and environmental protection. In Vietnam, thuế tài nguyên (resource tax) plays a crucial role in regulating exploitation activities and contributing to the state budget. This decision addresses the critical need to periodically update taxation frameworks to reflect market dynamics and ensure regulatory compliance. Specifically, this document introduces the bảng giá tính thuế tài nguyên (resource tax price list) for Cao Bằng province in 2026, aiming to establish a transparent and robust mechanism for resource valuation and revenue collection, thereby fostering responsible resource utilization within the province.

Các doanh nghiệp khai thác tài nguyên, cơ quan thuế, sở ban ngành liên quan, nhà đầu tư, và các nhà hoạch định chính sách về tài nguyên và thuế tại Việt Nam.

This pivotal decision, issued by the Cao Bằng Provincial People's Committee, officially promulgates the bảng giá tính thuế tài nguyên for the year 2026, superseding previous regulations. The core of the document lies in its comprehensive appendices, which detail specific valuation prices for diverse categories of natural resources, including a wide array of khoáng sản (minerals) – both metallic (e.g., iron, gold, copper, titanium) and non-metallic (e.g., stone, sand, gravel), as well as natural forest products and water resources within the geographical jurisdiction of Cao Bằng. The methodology for determining these tax prices is anchored in current national laws and regulations concerning thuế tài nguyên and pricing. It stipulates that the tax price represents the unit selling price of the resource, exclusive of Value Added Tax, and provides clear guidelines for situations where market prices deviate, emphasizing the need for regular review and adjustment by provincial financial authorities in coordination with tax departments and other relevant agencies. This proactive approach ensures that the chính sách thuế (tax policy) remains responsive to market changes. The implementation of this detailed price list offers substantial applied value by standardizing resource valuation, simplifying tax assessment processes, and promoting fairness in revenue collection. It implies a stronger fiscal framework for quản lý tài nguyên (resource management), contributing to local budget stability and encouraging sustainable exploitation practices while deterring illicit activities. This decision provides a foundational reference for all stakeholders involved in the extraction and taxation of natural resources in Cao Bằng province.