Based on the provided information, this is a system for evaluating and ranking enterprises based on criteria such as management complexity (including investment capital, revenue, number of employees, service quality...) and business production efficiency (including tax payment, realized profit, profit margin). Each type of enterprise has its own evaluation criteria suitable for its specific activities. Points are converted into ranks from I to IV according to a specific scale.
Đối tượng áp dụng
This system applies to various types of enterprises such as book publishing, film, and football, trading...
Các điểm cốt lõi
- Management Complexity
- Business Production Efficiency
- Tax Payment
- Realized Profit
- Profit Margin
🌐 Tác động xã hội từ văn bản này
- Encouraging enterprises to operate efficiently and transparently
- Ensuring fairness in evaluation among enterprises in the same industry
❓ Câu hỏi thường gặp
Are the evaluation criteria for each type of enterprise the same?
No, each type of enterprise has its own evaluation criteria suitable for its specific activities.
How are points converted into ranks?
Points are converted into ranks from I to IV according to a specific scale for each type of enterprise.
Toàn văn
|
MINISTRY OF LABOUR, INVALIDS AND SOCIAL AFFAIRS-MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 10/2000/TTLT-BLDTBXH-BTC |
Hanoi, April 4, 2000 |
CIRCULAR
JOINT CIRCULAR OF THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS AND THE MINISTRY OF FINANCE NO. 10/2000/TTLT-BLDTBXH-BTC OF APRIL 4, 2000 GUIDING THE SUPPLEMENTATION OF CIRCULAR NO. 17/1998/TTLT-BLDTBXH-BTC OF DECEMBER 31, 1998 ON THE RANKING OF STATE ENTERPRISES
On December 31, 1998, the Joint Circular of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance issued Circular No. 17/1998/TTLT-BLDTBXH-BTC guiding the ranking of state enterprises. Based on the implementation situation of enterprise ranking at various ministries, sectors, and localities, and after exchanging opinions with some relevant ministries and sectors, the Joint Circular of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance guides the supplementation of enterprise ranking as follows:
I. GUIDANCE FOR THE SUPPLEMENTATION AND AMENDMENT OF SOME SPECIFIC POINTS OF CIRCULAR NO. 17/1998/TTLT-BLDTBXH-BTC AS FOLLOWS:
1. Regarding the conditions for considering the ranking of enterprises:
- Point 1, Section II is amended as follows:
Having a state capital (shareholders' equity) amounting to 1 billion VND or more at the time of ranking, except for special enterprises in certain industries.
- Point 2, Section II is amended as follows:
State enterprises not included in the list of transferring ownership forms: merger, dissolution, bankruptcy, transfer, sale, lease.
2. Production and business capital indicators: In addition to the four types of capital specified in item a, point 1, Section IV, two additional types of capital are supplemented as follows:
- State capital contributed to joint ventures of the enterprise (if not included in the state capital portion);
- The amount of investment loans for fixed assets that have been approved by the competent authority.
For public service enterprises, the state capital for calculating the ranking points of the enterprise does not include the state capital invested in infrastructure and handed over to the enterprise for management to serve common interests.
3. Labor force indicator (item e, point 1, Section IV) is supplemented as follows:
Number of laborers: is the average number of actual workers used throughout the year, including short-term contract workers. The method for calculating the average number of workers is guided by Circular No. 08/1998/BLDTBXH-TT dated May 7, 1998 of the Ministry of Labor, War Invalids and Social Affairs guiding the calculation of the average number of workers in enterprises.
4. Ministries managing industries and fields must provide specific guidance on the "production technology level" indicator to implement the ranking of enterprises as prescribed.
5. State budget payment indicator (item b, point 2, Section IV) is defined as follows:
State budget payment: reflects the amount payable to the state budget arising during the period (excluding social insurance, health insurance contributions, trade union fees, fines, surcharges, traffic fees).
Enterprises enjoying tax exemption according to policy shall be credited with the exempted corporate income tax portion as decided by the Minister of Finance.
6. Profit margin (item c, point 2, Section IV): is the ratio between realized profit and the total production and business capital specified in item a, point 1, Section IV, Circular No. 17/1998/TTLT-BLDTBXH-BTC and point 2, Section I, this Circular (excluding unused investment capital).
7. The criteria for considering points for enterprise ranking are stipulated as follows:
- In the two years immediately preceding the year of application for ranking, the enterprise must meet the ranking point framework, achieving sufficient points for a particular grade to be ranked accordingly;
- The ranking point indicators in the production and business plan of the year for which the enterprise applies for ranking (approved by the competent authority) shall not be lower than those achieved in the previous year.
8. Regulations on calculating profit points for public service enterprises:
Public service enterprises operating in accordance with Decree No. 56/CP dated October 2, 1996 of the Government detailing the implementation of the Law on State Enterprises and Circular No. 03/KH-ĐT dated January 25, 1997 of the Ministry of Planning and Investment guiding Decree No. 56/CP mentioned above, if they do not make a profit, will be credited with the lowest point threshold of the profit indicator specified in the enterprise ranking standards issued together with Circular No. 17/1998/TTLT-BLDTBXH-BTC dated December 31, 1998.
In the case of purely public service enterprises (without other commercial activities besides public service tasks), they will be credited with 10 points instead of adding the lowest point threshold mentioned above.
9. Regarding the application dossier for enterprise ranking: Item a, point 1, Section V, bullet point 3 is amended as follows:
+ A copy of the financial report (certified by the enterprise director) of the two years immediately preceding the year of application for ranking, published publicly in accordance with Circular No. 73 TC/TCDN dated November 12, 1996 of the Ministry of Finance guiding the implementation of Decree No. 59/CP dated October 3, 1996 of the Government and Circular No. 65/TT-BTC dated June 7, 1999 of the Ministry of Finance guiding the implementation of Decree No. 27/1999/NĐ-CP dated April 20, 1999 of the Government amending and supplementing the financial management and business accounting regulations for state enterprises (issued together with Decree No. 59/CP dated October 3, 1996 of the Government). If the financial report has been reviewed by a competent authority, the review report (a copy) must be attached.
Supplementing the enterprise ranking dossier:
+ The production and business plan for the year of application for ranking, approved by the competent authority;
+ The business license of the enterprise;
The enterprise ranking application dossier shall be sent one copy to the Ministry of Labor, War Invalids and Social Affairs and one copy to the Ministry of Finance.
II. AMENDMENTS AND SUPPLEMENTS TO SOME RANKING CRITERIA (ATTACHED ANNEX):
1. Standard No. 16: Construction (Basic Construction);
2. Standard No. 17: Cement Production (Vertical Kiln);
3. Standard No. 19: Survey Design Consulting Construction;
4. Standard No. 30: Lottery;
5. Standard No. 33: Tourism Travel Agency;
6. Standard No. 34: Hotel;
7. Standard No. 38: Book Distribution;
8. Standard No. 40: Film Distribution and Projection;
9. Standard No. 42: Trade.
III. IMPLEMENTATION:
1. On the basis of the criteria and standards prescribed and guided in Circular No. 17/1998/TTLT-BLDTBXH-BTC dated December 31, 1998, and this Circular, the Ministries managing sectors and fields, the Chairpersons of Provincial People's Committees under the Central Government, and the Chairpersons of the Management Council of General Corporation 91/TTg shall guide enterprises to calculate points according to the regulations, examine, and issue decisions from Class II to Class IV for enterprises under their management, and send them to the Ministry of Labor, Invalids, and Social Affairs for monitoring and inspection.
In cases where enterprises do not submit reports as required, the competent authority shall issue a document ranking them down one level and continue doing so until the enterprise submits complete reports, at which point they will be re-ranked based on the actual points achieved.
2. The Director of the enterprise shall direct departments and units to prepare files for enterprise classification in accordance with the regulations and must bear responsibility for the authenticity of the data in the application file.
3. Enterprises belonging to other economic components may apply the provisions of Circular No. 17/1998/TTLT-BLDTBXH-BTC dated December 31, 1998, and this Circular to classify their enterprises..
This Circular takes effect from the date of signature.
During implementation, if there are any difficulties, the relevant ministries, sectors, and localities are requested to report to the Joint Ministry of Labor, Invalids, and Social Affairs - Finance for study and resolution.
|
Lê Duy Đồng (Signed) |
TRAN VAN TA (Signed) |
ANNEX
ANNEXED TO THE CIRCULAR
NUMBER 10/2000/TTLT-BLDTBXH-BTC DATE April 4, 2000
1. CONSTRUCTION (Basic construction)
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 60 | |
| 1. Production and Business Capital (billion VND) |
8 2 - < 8 < 2 |
20 6 - 19 5 |
| 2. Revenue (billion VND) |
35 5 - < 35 < 5 |
15 5 - 14 4 |
| 3. Management Units: Each unit counts as 1 point, with a maximum of 5 points | 5 | |
|
4. Level of Production Technology - High Technology - Medium Technology - Low Technology |
5 3 1 |
|
| 5. Labor Force (number of people) |
800 100 - < 800 < 100 |
15 5 - 14 4 |
| II. Effectiveness of Production and Business | 40 | |
| 1. Tax Payment (billion VND) |
1,5 0,2 - < 1,5 < 0,2 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
0,8 0,1 - < 0,8 < 0,1 |
15 5 - 14 4 |
| 3. Profit Margin (%) |
12 2 - < 12 < 2 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 30 - 49 |
2. CEMENT (Vertical kiln technology)
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 60 | |
| 1. Production and Business Capital (billion VND) |
80 10 - < 80 < 10 |
20 6 - 19 5 |
| 2. Revenue (billion VND) |
80 10 - < 80 < 10 |
15 5 - 14 4 |
| 3. Management Units: Each unit counts as 1 point, with a maximum of 5 points | 5 | |
|
4. Level of Production Technology - High Technology - Medium Technology - Low Technology |
5 3 1 |
|
| 5. Labor Force (number of people) |
1000 100 - <1000 <100 |
15 5 - 14 4 |
| II. Effectiveness of Production and Business | 40 | |
| 1. Tax Payment (billion VND) |
8 1 - < 8 < 1 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
4 0,4 - < 4 < 0,4 |
15 5 - 14 4 |
| 3. Profit Margin on Capital (%) |
10 2 - < 10 < 2 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 -100 | 75 - 89 | 50 - 74 | 28 - 49 |
3. ENGINEERING SURVEY AND CONSULTANCY FOR CONSTRUCTION
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 55 | |
| 1. Production and Business Capital (billion VND) |
3 0,3 - < 3 < 0,3 |
15 5 - 14 4 |
| 2. Revenue (billion VND) |
15 2 - < 15 < 2 |
15 5 - 14 4 |
| 3. Management Units: Each unit counts as 1 point, with a maximum of 5 points | 5 | |
| 4. Labor Force (number of people) |
300 50 - < 300 < 50 |
10 4 - 9 3 |
| 5. Labor Force with University Degree or Higher (%) |
90 40 - < 90 < 40 |
10 2 - 9 1 |
| II. Effectiveness of Production and Business | 45 | |
| 1. Tax Payment (billion VND) |
1,5 0,2 - < 1,5 < 0,2 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
0,8 0,1 - < 0,8 < 0,1 |
20 6 - 19 5 |
| 3. Profit Margin on Capital (%) |
25 3 - < 25 < 3 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 28 - 49 |
4. LOTTERY DESIGN
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 50 | |
| 1. Business Capital (billion VND) |
15 1 - < 15 < 1 |
10 4 - 9 3 |
| 2. Revenue (billion VND) |
400 10 - < 400 < 10 |
15 6 - 14 5 |
| 3. Number of Lottery Types: Each lottery type counts as 2 points, with a maximum of 10 points | 10 | |
| 4. Scope of Operation |
- Across Provinces - Province |
5 3 |
|
5. Number of Employees (number of people) (Including agents, each agent counts as 0.5 employees) |
100 25 - < 100 < 25 |
10 4 - 9 3 |
| II. Effectiveness of Production and Business | 50 | |
| 1. Tax Payment (billion VND) |
120 5 - < 120 < 5 |
20 9 - 19 8 |
| 2. Profit (billion VND) |
25 2 - < 25 < 2 |
20 6 - 19 5 |
| 3. Profit Margin (%) |
30 10 - < 30 < 10 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 28 - 49 |
5. TOURISM AND TRAVEL
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 55 | |
| 1. Production and Business Capital (billion VND) |
10 1 - < 10 < 1 |
15 5 - 14 4 |
| 2. Revenue (billion VND) |
45 5 - < 45 < 5 |
15 5 - 14 4 |
| 3. Number of Foreign Client Contracts Signed |
50 10 - < 50 < 10 |
15 5 - 14 4 |
| 4. Labor Force (number of people) |
200 50 - < 200 < 50 |
10 4 - 9 3 |
| II. Effectiveness of Production and Business | 45 | |
| 1. Tax Payment (billion VND) |
5 0,5 - < 5 < 0,5 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
3 0,3 - <3 < 0,3 |
20 6 - 19 5 |
| 3. Profit Margin (%) |
30 10 - < 30 < 10 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 28 - 49 |
6. HOTELS
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 55 | |
| 1. Business Capital (billion VND) |
40 5 - < 40 < 5 |
15 5 - 14 4 |
| 2. Revenue (billion VND) |
45 5 - < 45 < 5 |
15 5 - 14 4 |
| 3. Service Quality |
1 star 2 stars 3 stars 4 stars 5 stars |
2 4 6 8 10 |
| 4. Labor Force (number of people) |
400 50 - 400 < 50 |
10 4 - 9 3 |
| 5. Number of Rooms Available |
150 50 - < 150 < 50 |
5 3 2 |
| II. Effectiveness of Production and Business | 45 | |
| 1. Tax Payment (billion VND) |
6 1 - < 6 < 1 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
3 0,3 - < 3 < 0,3 |
20 6 - 19 5 |
| 3. Profit Margin (%) |
12 2 - < 12 < 2 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 28 - 49 |
7. BOOK DISTRIBUTION
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 65 | |
| 1. Production and Business Capital (billion VND) |
5 0,5 - < 5 < 0,5 |
15 5 - 14 4 |
| 2. Revenue (billion VND) |
40 5 - < 40 < 5 |
15 5 - 14 4 |
| 3. Management Units: Each management unit counts as 1 point, with a maximum of 5 points | 5 | |
| 4. Labor Force (number of people) |
100 50 - < 100 < 50 |
5 4 3 |
| 5. Number of Product Categories (books and cultural products) | 15 | |
| 5.1 Number of Books Sold (million copies) |
3 0,5 - < 3 < 0,5 |
10 4 - 9 3 |
| 5.2 Number of Cultural Products Sold (million copies) |
7 0,2 - < 7 < 0,2 |
5 2 - 4 1 |
|
6. Staff Qualifications: - Deputy Department Heads and above must have a university degree appropriate to their functions, duties, and State standards. |
100 % 50 % - < 100% < 50% |
10 5 2 - 4 1 |
| - Professional staff must hold certificates meeting the requirements. |
100% 50% - < 100% < 50% |
5 2 - 4 1 |
| II. Effectiveness of Production and Business | 35 | |
| 1. Tax Payment (billion VND) |
1 0,1 - < 1 < 0,1 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
0,8 0,1 - < 0,8 < 0,1 |
20 6 - 19 5 |
Number of Product Categories (books and cultural products): Due to the complexity of business operations (wholesale and retail), the number of books and cultural products sold in rural and coastal areas (excluding cities) is multiplied by a factor of 1.5; in mountainous and island regions, it is multiplied by a factor of 2.
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 30 - 49 |
8. FILM DISTRIBUTION AND SCREENING
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 | ||
| I. Complexity of Management | 55 | |||
| 1. Production and Business Capital (billion VND) |
8 1- < 8 < 1 |
20 6 - 19 5 |
||
| 2. Revenue (billion VND) |
40 5 - < 40 < 5 |
20 6 - 19 5 |
||
| 3. Management Units: Two management units count as 1 point, except for the Central Film Distribution Company, which counts as 1 point for one management unit, with a maximum of 5 points. | 5 | |||
| 4. Labor Force (number of people) |
300 50 - < 300 < 50 |
10 4 - 9 3 |
||
| II. Effectiveness of Production and Business | 45 | |||
| 1. Tax Payment (billion VND) |
1, 5 0,3 - <1,5 < 0,3 |
10 4 - 9 3 |
||
| 2. Actual Profit (billion VND) |
1 0,1 - < 1 < 0,1 |
15 5 - 14 4 |
||
| 3. Number of Film Viewers: 500,000 viewers count as 1 point, with a maximum of 20 points. For the Central Film Distribution Company, providing 10% of films to provinces counts as 2 points, with a maximum of 20 points. | 20 | |||
- Number of Film Viewers: Each video tape released counts as 180 viewers.
- Conversion Factor for Number of Film Viewers:
+ Mountainous and island regions: factor of 6
+ Midland, rural, and coastal regions (excluding cities): factor of 3
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 28 - 49 |
9. COMMERCE
| Index | - The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations. | Currency Exchange Agent No. 1 |
| I. Complexity of Management | 55 | |
| 1. Production and Business Capital (billion VND) |
20 2 - < 20 < 2 |
20 6 - 19 5 |
| Specifically for petroleum products |
25 5 - < 25 < 5 |
20 6 - 19 5 |
| 2. Percentage of Capital Participating in Production and Business |
95 85 - < 95 < 85 |
5 3 1 |
| 3. Revenue (billion VND) |
100 10 - < 100 < 10 |
15 5 - 14 4 |
| Specifically for petroleum products |
200 20 - < 200 < 20 |
15 5 - 14 4 |
| 4. Management Units: Each unit counts as 1 point, with a maximum of 5 points | 5 | |
| 5. Labor Force (number of people) |
500 50 - < 500 < 50 |
10 5 - 9 4 |
| II. Effectiveness of Production and Business | 45 | |
| 1. Tax Payment (billion VND) |
10 1 - < 10 < 1 |
15 5 - 14 4 |
| 2. Actual Profit (billion VND) |
2 0,2 - < 2 < 0,2 |
20 6 - 19 5 |
| Specifically for petroleum products |
8 0,8 - < 8 < 0,8 |
20 6 - 19 5 |
| 3. Profit Margin on Capital (%) |
15 2 - < 15 < 2 |
10 1 - 9 0 |
CLASSIFICATION POINTS TABLE
| Enterprise Classification | I | II | III | IV |
| Points Achieved by the Enterprise | 90 - 100 | 70 - 89 | 50 - 69 | 30 - 49 |
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