Decision No. 07/TCHQ/KTTT supplements and amends the accounting regime for import and export taxes, specifically using Account 65 and Sub-account 651.3 to record special consumption tax, and adding Sub-account 649 within Account 64 for settlement with the State Budget regarding special consumption tax payments.
适用范围
General Department of Customs and subordinate units
要点
- The Customs Control and Taxation Department uses Account 65 'Settlement with taxpayers' and Sub-account 651.3 to record special consumption tax.
- Sub-account 652 adds Item 652.1 'Fines for overdue special consumption tax'.
- Account 64 'Settlement with the State Budget' has added Sub-account 649 'Settlement with the State Budget regarding special consumption tax payments'.
- The Customs Control and Taxation Department is responsible for guiding accounting methods.
- Amendments and supplements to the accounting regime according to this Decision shall be implemented from the 1996 fiscal year.
🌐 本文件的社会影响
- To make the recording of special consumption tax and settlement with the State Budget regarding special consumption tax payments clearer.
- To strengthen management of certain revenue collections of the Customs sector deposited into the State Budget.
❓ 常见问题
What is the responsibility of the Customs Control and Taxation Department?
The Customs Control and Taxation Department is responsible for guiding accounting methods so that units can implement this Decision.
When will the amendments and supplements to the accounting regime be implemented?
Amendments and supplements to the accounting regime according to this Decision shall be implemented from the 1996 fiscal year.
Which accounts and sub-accounts are supplemented?
Account 65 'Settlement with taxpayers' and Sub-accounts 651.3, 652.1 are supplemented to record special consumption tax.
What new sub-account is added to Account 64?
Sub-account 649 'Settlement with the State Budget regarding special consumption tax payments' is added within Account 64.
What must units under the General Department of Customs implement according to this Decision?
Units under the General Department of Customs must comply with and implement the accounting method guidance provided by the Customs Control and Taxation Department.
全文
Pursuant to …;
Regarding the supplementation and amendment of the accounting system for import and export taxes.
______________________________
Pursuant to the Accounting and Statistics Ordinance dated May 20, 1988;Based on the accounting system for import and export taxes issued together with Decision No. 07 TCHQ-TC dated February 16, 1993 of the General Department of Customs;
Based on Decree No. 97/CP dated December 27, 1995 of the Government detailing the implementation of the Special Consumption Tax Law.
To meet changes in the management of certain revenue payments to the State budget by the Customs sector.
And based on the proposal of the Director of the Inspection, Taxation, and Import-Export Control Bureau.
DECISION:
Article 1.
Supplement accounts and sub-accounts to the accounting system for import and export taxes issued together with Decision No. 07/TCHQ-TC dated February 16, 1993 of the General Department of Customs.
- Use Account 65 "Settlement with tax payers" and Sub-accounts 651, 652 to record special consumption taxes.
+ Sub-account 651 shall be supplemented with a third item:
651.3 Special consumption tax.
+ Sub-account 652 shall be supplemented with an item:
652.1 Penalties for overdue special consumption tax.
- Account 64 "Settlement with the State Budget" shall be supplemented with Sub-account 649 "Settlement with the State Budget regarding special consumption tax payments."
Article 2.
- The Inspection, Taxation, and Import-Export Control Bureau is responsible for guiding accounting methods for units to implement.
- The amendments and supplements to the accounting system pursuant to this Decision shall be implemented from the 1996 fiscal year.
Article 3. Comrades in charge of the Office, Directors, Heads of Departments, and Heads of subordinate units under the General Department of Customs are responsible for enforcing this Decision.
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MINISTRY OF FINANCE |
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Bùi Duy Bảo |
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(Signed) |
关系图
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