Decision No. 102/2003/QD-BTC stipulates the maximum fee rate applicable to the supply of teaching aids and equipment for grade 2 and grade 7. This decision only applies for the 2003-2004 academic year.
适用范围
Departments of Finance and Prices of provinces and centrally governed cities; Departments of Education and Training of provinces and centrally governed cities; units assigned the task of supplying teaching aids and equipment.
要点
- Units assigned the task of supplying teaching aids and equipment for grade 2 and grade 7 must calculate the maximum surcharge rate (value-added tax) according to the annexed table based on the purchase volume of the unit.
- The surcharge rate is applied to provinces and centrally governed cities to supply to schools with the need to use teaching aids and equipment.
- For published materials (pictures, maps), implementation shall be in accordance with the Law on Publishing.
- Departments of Finance and Prices shall coordinate with Departments of Education and Training to determine the actual fee rate for payment.
- This decision takes effect from the date of publication in the Official Gazette and only applies for the 2003-2004 academic year.
🌐 本文件的社会影响
- Reducing financial burden for supply units while ensuring revenue for the state budget.
- Improving educational quality through the provision of adequate teaching aids and equipment.
❓ 常见问题
What is the maximum surcharge rate?
The maximum surcharge rate is specified in the annexed table accompanying the decision.
Which academic year does this decision apply to?
This decision only applies for the 2003-2004 academic year.
Who is responsible for supplying teaching aids and equipment?
Units assigned the task of supplying teaching aids and equipment in provinces and centrally governed cities.
To which type of entity is the surcharge rate applied?
The surcharge rate is applied to teaching aids and equipment for grade 2 and grade 7.
全文
DECISION
Regarding the rate of fees applicable to the supply of teaching aids and equipment for grade 2 and grade 7
______________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 77/2003/NĐ-CP of the Government dated July 1, 2003, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
After consultation with the Ministry of Education and Training;
At the proposal of the Director of the Department of Production Material Prices - Government Price Board;
DECISION:
Article 1: The maximum fee rate (surcharge), including value-added tax, applicable to teaching aids and equipment for grade 2 and grade 7 is hereby established as set forth in the attached table.
Article 2: The surcharge rate specified Article 1 above is calculated based on the purchase turnover of units assigned the task of supplying teaching aids and equipment at the provincial and centrally-administered city levels. These units are responsible for supplying such aids and equipment to each school that has a need for them.
As for printed publications (pictures, maps), they shall be implemented in accordance with the Law on Publishing.
Article 3: The Department of Finance and Prices at the provincial and centrally-administered city levels shall cooperate with the Department of Education and Training to determine the actual fee rates for the supply of teaching aids and equipment for grade 2 and grade 7 as the basis for settlement and finalization.
Article 4: This Decision takes effect fifteen days from the date of publication in the Official Gazette and applies only to the 2003-2004 academic year. All previous regulations contrary to this Decision shall cease to be effective.
DEPUTY MINISTER
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