This circular amends and supplements certain provisions in Circular No. 63/1999/TT-BTC on guidelines for managing revenue, expenses, and product/service costs at state-owned enterprises. In particular, it adds regulations regarding the calculation of expenses for Party organizations and mass organizations from their own funding sources and the portion of any shortfall being recorded as business expenses of the enterprise.
적용 범위
State-owned enterprises
핵심 사항
- Social insurance premiums, health insurance premiums, and trade union fees are calculated based on the current wage fund (Point 1).
- The shortfall in funds allocated to Party organizations and mass organizations at the enterprise is recorded as part of the enterprise's business expenses to supplement funding for these organizations (Point 2).
- Salaries and allowances with salary characteristics of full-time or part-time staff of Party organizations and mass organizations are recorded as costs and product/service costs according to current regulations (Point 2).
- In addition to funds from sources specified in Circular No. 517 TC/TCQT dated October 30, 1992, and Joint Circular No. 103 TTLB dated December 2, 1994, enterprises may record any shortfall as part of their business expenses to supplement funding for Party organizations and mass organizations (Point 2).
- This circular takes effect from the date when Decree No. 27/1999/NĐ-CP dated April 20, 1999 of the Government comes into force.
🌐 이 문서의 사회적 영향
- Strengthen management of expenses for Party organizations and mass organizations at enterprises.
- Reduce financial burdens on Party organizations and mass organizations when funding is insufficient.
- State-owned enterprises have additional grounds to record reasonable costs.
❓ 자주 묻는 질문
How are social insurance premiums and health insurance premiums calculated?
Social insurance premiums, health insurance premiums, and trade union fees are calculated based on the current wage fund according to the regulations of the state.
What must an enterprise do if funding for Party organizations and mass organizations is insufficient?
The shortfall difference shall be recorded as business expenses of the enterprise to supplement funds for these organizations.
How are salaries and allowances with the nature of salary for full-time or part-time cadres of Party organizations and mass organizations recorded?
They are recorded in costs and product/service cost according to Circular No. 03 TT/TC-TW dated June 16, 1993.
In addition to funding sources from Document No. 517 TC/TCQT and Joint Circular No. 103 TTLB, can the enterprise record the shortfall difference as business expenses?
Yes, the enterprise may record the shortfall difference as business expenses of the enterprise to supplement funds for Party organizations and mass organizations.
When does this circular take effect?
It takes effect from the date when Government Decree No. 27/1999/NĐ-CP dated April 20, 1999 comes into force.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No.: 08/2000/TC-TCDN |
Hanoi, January 19, 2000 |
CIRCULAR
OF THE MINISTRY OF FINANCE NO. 08/2000/TC-TCDN DATED JANUARY 19, 2000 AMENDING AND SUPPLEMENTING CIRCULAR No. 63/1999/TT-BTC DATED JUNE 7, 1999 OF THE MINISTRY OF FINANCE ON GUIDELINES FOR MANAGEMENT OF REVENUE, EXPENSES, AND COST OF PRODUCTS AND SERVICES AT STATE ENTERPRISES
To implement Decree No. 59/CP dated October 3, 1996 of the Government promulgating "Regulations on financial management and business accounting for state enterprises" and Decree No. 27/1999/NĐ-CP dated April 20, 1999 of the Government amending and supplementing certain provisions of the aforementioned financial regulations, the Ministry of Finance issued Circular No. 63/1999/TT-BTC dated June 7, 1999 guiding the management of revenue, expenses, and cost of products and services at enterprises. To align with the actual operational situation of Party organizations and mass organizations within enterprises, the Ministry of Finance amends and supplements Clause 1.4 - Point 1 - Part B - Section II - Circular No. 63/1999/TT-BTC as follows:
1\. Social insurance costs, health insurance costs, and trade union funds are calculated based on the wage fund of the enterprise according to current State regulations.
Costs for Party organizations and mass organizations shall be covered from their own budget; if such budgets are insufficient, the shortfall will be recorded as business expenses of the enterprise.
2\. The activities costs of Party organizations and mass organizations within enterprises shall be implemented as follows:
- Salaries and allowances with salary characteristics for full-time or part-time staff of Party organizations and mass organizations shall be recorded in business expenses and product/service cost according to Circular No. 03 TT/TC-TW dated June 16, 1993 of the Central Organization Department guiding the implementation of temporary regulations on new salary systems for cadres and employees of Party and mass organizations.
- In addition to the budget funds of Party organizations and mass organizations within enterprises allocated from Circular No. 517 TC/TCQT dated October 30, 1992 of the Central Financial Management Board guiding the implementation of the Resolution of the Political Bureau on party fees; Joint Circular No. 103 TTLB dated December 2, 1994 of the Ministry of Finance - Vietnam General Confederation of Labor guiding the collection and payment of trade union funds; membership fees of other mass organizations if insufficient, enterprises may record the shortfall as business expenses to supplement these budgets.
This Circular takes effect from the date Decree No. 27/1999/NĐ-CP dated April 20, 1999 of the Government comes into force. Other provisions shall continue to be implemented according to Circular No. 63/1999/TT-BTC dated June 7, 1999 of the Ministry of Finance.
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Tran Van Ta (Signed) |
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