Budgetary Resources of The Government of Bangladesh: An Outline Resources Classified According to SNA-93 Resources Classified According to Classification Chart Tax Receipts: Taxes On Production Tax On Products 0301 VAT on production of goods & services 0601 Excise on production of goods & services 0711 Supplementary duty on domestic production 0801 Electricity duty 0901 Advertisement tax 0911 Travel tax 0921 Turnover tax 0931 Air ticket tax 1001 Narcotics tax 1100 Transport vehicle tax 1101 Registration of transport vehicles 1105 Road tax 111 Driving license 1211 Land revenue: land development Tax 1231-1271: Lease of landed property 1301-1321: Stamp duty & others 2200 Toll and levy 0301 VAT on imports 0401 Customs duty 2400 Irrigation receipts 0701 Supplementary duty on imports Sale of Goods 2300 Non commercial sale of goods 2500 Defense receipts 3000 Commercial sales Sale of services 1800 Administrative fees 2000 Receipts from other services 2100 Rental and lease of GOB properties Property incomes: Interest receipts Dividends Rents Royalty Withdrawal of income 1611 Interest on domestic loans 1621 Interest on foreign relent loans 1631 Interest on loans and advances to GOB officials 1651 Other interest receipts 1701 Royalty on mines and minerals 1501 From Financial Corporations 1511 Non financial Corporations 3100 Railways 3200 Posts 3300 Telephone and telegraph Transfers to GOB in cash: Compulsory transfers Voluntary transfers in cash Transfers in kind: Voluntary transfers 0101 Company income tax 0111 Income tax on personal income 0200 Wealth & gift tax 1900 Fines & confiscation 3751 Other commodity grants 3761 Grants to projects 3781 Other foreign grants 3701Food grants Repayment of loans due to GOB 3800 Repayment of loans 3900 Repayment of advances to GOB officials Domestic borrowing : Short term Long term 4100 Floating loans through treasury bills and notes 4000 Term loans Foreign borrowing: Short term (non-commercial) Long term Commercial: Short term < 1 yr. Long term >1 yr. 4200 Foreign loans Disposal (Sale of property )Fixed assets Nonproduced assets,Enterprise, Financial assets 3601 Sale of land 3611 Sale of abandoned properties 3621 Sale of (disinsvestment) industrial units 3622 sale of Commercial enterprise 3631 Sale of other nonfinancial tangible property Tax base: VAT: Domestic goods: Value of non agricultural production of goods Domestic services: Value of production of services taxed VAT: On imports: value of imports Excise: value of production of excisable goods Supplementary duty on domestic goods and imports: same as VAT Corporation income tax; value of production Tax on personal income: volume of taxable income obtained from HES income distribution Aggregate tax yield projection: use tax –GDP ratio target Interest receipts: Volume of loans out standing and interest rates
Sunday, January 31, 2016
Budgetary resources
Budgetary Resources of The Government of Bangladesh: An Outline Resources Classified According to SNA-93 Resources Classified According to Classification Chart Tax Receipts: Taxes On Production Tax On Products 0301 VAT on production of goods & services 0601 Excise on production of goods & services 0711 Supplementary duty on domestic production 0801 Electricity duty 0901 Advertisement tax 0911 Travel tax 0921 Turnover tax 0931 Air ticket tax 1001 Narcotics tax 1100 Transport vehicle tax 1101 Registration of transport vehicles 1105 Road tax 111 Driving license 1211 Land revenue: land development Tax 1231-1271: Lease of landed property 1301-1321: Stamp duty & others 2200 Toll and levy 0301 VAT on imports 0401 Customs duty 2400 Irrigation receipts 0701 Supplementary duty on imports Sale of Goods 2300 Non commercial sale of goods 2500 Defense receipts 3000 Commercial sales Sale of services 1800 Administrative fees 2000 Receipts from other services 2100 Rental and lease of GOB properties Property incomes: Interest receipts Dividends Rents Royalty Withdrawal of income 1611 Interest on domestic loans 1621 Interest on foreign relent loans 1631 Interest on loans and advances to GOB officials 1651 Other interest receipts 1701 Royalty on mines and minerals 1501 From Financial Corporations 1511 Non financial Corporations 3100 Railways 3200 Posts 3300 Telephone and telegraph Transfers to GOB in cash: Compulsory transfers Voluntary transfers in cash Transfers in kind: Voluntary transfers 0101 Company income tax 0111 Income tax on personal income 0200 Wealth & gift tax 1900 Fines & confiscation 3751 Other commodity grants 3761 Grants to projects 3781 Other foreign grants 3701Food grants Repayment of loans due to GOB 3800 Repayment of loans 3900 Repayment of advances to GOB officials Domestic borrowing : Short term Long term 4100 Floating loans through treasury bills and notes 4000 Term loans Foreign borrowing: Short term (non-commercial) Long term Commercial: Short term < 1 yr. Long term >1 yr. 4200 Foreign loans Disposal (Sale of property )Fixed assets Nonproduced assets,Enterprise, Financial assets 3601 Sale of land 3611 Sale of abandoned properties 3621 Sale of (disinsvestment) industrial units 3622 sale of Commercial enterprise 3631 Sale of other nonfinancial tangible property Tax base: VAT: Domestic goods: Value of non agricultural production of goods Domestic services: Value of production of services taxed VAT: On imports: value of imports Excise: value of production of excisable goods Supplementary duty on domestic goods and imports: same as VAT Corporation income tax; value of production Tax on personal income: volume of taxable income obtained from HES income distribution Aggregate tax yield projection: use tax –GDP ratio target Interest receipts: Volume of loans out standing and interest rates
Subscribe to:
Post Comments (Atom)
No comments:
Post a Comment