지시 제 3890-TC/TCT에 따른 불법 수입금지 활동 대응 방안

지시

OF THE MINISTER OF FINANCE NUMBER 3890 TC/TCT ON NOVEMBER 3, 1997 REGARDING IMPLEMENTATION OF STRUGGLE AGAINST SMUGGLING IN NEW SITUATIONS

 IN 1997

IN NEW SITUATIONS

In the face of the increasing smuggling situation, not only seriously affecting domestic production and business activities and social life but also impacting the national financial foundation, the Government has issued Resolution No. 85/CP on July 11, 1997, proposing some urgent solutions to combat smuggling, and the Prime Minister has issued Directive No. 853/1997/CT-TTg on October 11, 1997, regarding the struggle against smuggling in new situations. The Ministry of Trade, Finance, Interior, General Customs Department have issued joint circulars guiding implementation to effectively prevent illegal imports and circulation of smuggled goods in the market, preventing tax losses, and enhancing the responsibility of each sector and level in combating smuggling.

To strictly implement the Government's Resolution, the Prime Minister's Directive, and joint circulars, the Minister of Finance requests the heads of units under the central and local financial system (including financial agencies, Tax, State-owned Assets Management, State-owned Enterprises Investment Development, National Treasury, Financial Inspection...) to immediately carry out the following tasks:

1. Must recognize the task of combating smuggling as an important, regular, and long-term task and must be carried out comprehensively and widely from state management agencies to every cadre, employee in the industry as well as all citizens. From there, determine the responsibility of their agency in participating in combating smuggling, proactively build plans, measures, and focus on directing effective implementation in the field under their jurisdiction.

2. Organize for all cadres, employees in the finance industry to study, learn, and fully grasp the spirit and content of the Government's Resolution, the Prime Minister's Directive, and joint circulars guiding implementation so that each cadre, employee can enhance their ideological awareness, determine their responsibility in the struggle against smuggling, integrate management work with anti-smuggling work into regular work. Through management work, prevent, detect, and handle promptly and strictly any acts of smuggling, violations of laws, and violations of state financial management mechanisms.

3. Closely combine the deployment of anti-smuggling efforts with the successful implementation of economic-budget targets for 1997 and subsequent years approved by the National Assembly, contributing to strengthening the national financial foundation.

4. Heads of agencies under the financial system must proactively organize a thorough review of all documents they have stipulated or other agencies have stipulated contrary to current government regulations on import-export management, market management, financial management, and anti-smuggling, abolish them immediately or propose to relevant agencies to suspend their implementation. From now on, any locality that still implements financial management regulations contrary to those of the Government and the Ministry's circulars, leading to increased smuggling activities or hindering the struggle against smuggling, will bear full responsibility before the Minister of Finance.

5. Strictly prohibit any cadre or employee under the financial system from participating in smuggling or assisting and covering up smuggling acts. Those who violate will be disciplined administratively appropriately or prosecuted according to the law. Heads of agencies under the financial system who cover up for violators will also bear joint responsibility.

6. Assign responsibilities of each agency under the financial system as follows:

- The Financial Policy Department cooperates with the General Taxation Department, the State Budget Department to study and submit early for the Ministry to sign and issue the management and usage system of money collected from anti-smuggling activities.

- Financial agencies at all levels, the National Treasury strictly check the management of confiscated goods, organize auctions of confiscated goods, and quickly concentrate the revenue into the State Budget. Proactively allocate funds and bonuses promptly and adequately to forces and individuals participating in anti-smuggling according to the current system.

Closely manage the expenditure of administrative, public service organizations, mass organizations, military units... using state budget funds, firmly refuse to settle accounts for any cases of purchasing imported goods without valid invoices and certificates.

- The General Taxation Department reviews regulations on import-export taxes, especially those concerning the list of imported goods, tax rates, taxable prices, and submit proposals to the Ministry or the Prime Minister for reasonable amendments and supplements to prevent organizations and individuals from exploiting loopholes to evade taxes, and inspection forces from exploiting opportunities to assist smuggling activities.

Tax agencies at all levels closely cooperate with sectors to strictly and thoroughly implement the joint circular of Trade, Finance, Interior, and General Customs Department on anti-smuggling, organizing the affixing of labels on imported goods in stock according to the guiding circular.

Combine the struggle against smuggling with tax collection management. Implement strict handling of all organizations and individuals engaging in importing goods for business without valid invoices and certificates according to the guiding circular on invoice and certificate systems for goods circulating in the market. Organize investigations and adjustments of taxable income of businesses dealing in imported goods to accurately reflect actual income.

- 중앙 재정 감사원 및 각 지방 재정 감사원은 세제 시스템과 국가 자산 및 재산 관리 기관과 함께 중앙 및 지방 관련 부서와 긴밀히 협력하여 수출입 사업 또는 수입품 사업을 운영하는 기업들의 생산 및 경영 활동에 대한 종합적인 검사를 실시한다. 수입세 납부 규정 및 현행 수출세, 수입세 법률을 위반하거나 영수증 및 증빙 서류 제도를 어긴 경우를 발견하고 엄중하게 처리한다. 모든 수입품 사업에서 합법적인 영수증 및 증빙 서류가 없는 경우 즉시 보고서를 작성하고 권한 있는 기관에 처리 결정을 요청해야 한다.

합법적인 영수증 및 증빙 서류가 없는 수입품으로 구매된 재산은 재무 결산 검토 시 절대적으로 받아들여서는 안 된다.

투자 개발 자금 관리 기관은 건설 프로젝트 결산 승인 시 원자재 및 설비의 영수증 및 증빙 서류를 검토해야 한다. 합법적인 영수증 및 증빙 서류가 없는 수입 원자재 및 설비는 공사 비용에서 제외되어 발급 자금을 줄여야 한다.

각급 재정 감사 기관은 관련 부처, 지방 정부 및 재정 시스템 내부 단위와 협력하여 일부 관문에서 수입세 징수 상황과 일부 수출입 또는 수입품 사업을 운영하는 주요 기업의 경영 상황을 검사하고 이들 기업이 수출세 및 수입세 법률을 엄격히 준수하도록 돕고 적시에 위반 사항을 처리해야 한다.

매월 국세청은 부처 전체에서 반입금지 물품 근절 활동 결과를 신속히 수집하여 총리에게 보고하고 부처 및 직속 기관의 지휘 아래 반입금지 물품 근절 활동 성과를 높이는 방안을 제안한다.

이러한 요구사항을 충족하기 위해 각 부처 직속 기관(국유 자산 및 재산 관리 기관 총국, 투자 개발 총국, 중앙 금고, 재정 감사 기관) 및 재정청은 매월 30일까지 자체 부서 및 지역의 활동 결과를 국세청에 제출하여 다음 달 5일까지 부처 보고서를 완성해야 한다.