Circular No. 123/TTLB-NgT-TC provides detailed guidance on the implementation of the monetary incentive system to encourage production and export delivery, specifying conditions for eligibility for rewards, specific reward levels for each type of goods, and procedures for award assessment.
Đối tượng áp dụng
Central production facilities, organizations for import and export
Các điểm cốt lõi
- Production facilities that complete or exceed state export delivery targets are eligible for rewards (Article 2).
- The reward rate for industrial goods category B, food industry products, and small-scale handicrafts is 2.5% for completing the target and 4% for exceeding the target (Article 3).
- Central import-export organizations establish a reward fund and deposit it into a separate account at the Foreign Trade Bank for disbursement (Article 4).
- Production facilities must provide detailed cost statements, wholesale prices of enterprises, and state-set purchase price standards to foreign trade organizations for calculating rewards (Article 4).
- If localities deliver goods under a buy-out-sell-through arrangement, production facilities under such localities are still included in the value of exported goods and are eligible for rewards with central authorities (Article 2).
🌐 Tác động xã hội từ văn bản này
- Enhance the motivation for production facilities to meet export targets, promoting production.
- Encourage localities and industries to deliver goods under a buy-out-sell-through arrangement to maximize benefits from foreign currency usage.
- It may create financial pressure on central import-export organizations when they have to establish large reward funds.
❓ Câu hỏi thường gặp
What conditions must be met to be eligible for rewards?
Completing or exceeding state export delivery targets (Article 2).
What is the reward rate for industrial goods category B and small-scale handicrafts?
2.5% for completing the target and 4% for exceeding the target (Article 3).
What documents must production facilities provide for reward assessment?
Detailed cost statements, wholesale enterprise prices, and state-set purchase price standards (Article 4).
Toàn văn
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MINISTRY OF FOREIGN TRADE - MINISTRY OF FINANCE _________ |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness _________________________ |
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Number: 123/TTLB-NGT-TT |
Hanoi, October 3, 1983 |
CIRCULAR
JOINT DECREE OF THE MINISTRIES OF FOREIGN TRADE AND FINANCE NO. 123/TTLB-NGT-TT DATED OCTOBER 3, 1983 GUIDING THE IMPLEMENTATION OF THE INCENTIVE PAYMENT SYSTEM FOR ENCOURAGING PRODUCTION AND EXPORT DELIVERY
IMPLEMENTATION OF GOVERNMENT DECREE NO. 40-CP DATED FEBRUARY 7, 1980 ON THE ISSUANCE OF REGULATIONS ON POLICIES AND MEASURES TO DEVELOP EXPORT PRODUCTS, THE JOINT MINISTRIES OF FOREIGN TRADE AND FINANCE HAVE ISSUED CIRCULAR NO. 58-NT/TC DATED NOVEMBER 10, 1981 GUIDING THE IMPLEMENTATION OF THE INCENTIVE PAYMENT SYSTEM FOR ENCOURAGING PRODUCTION AND EXPORT DELIVERY. THIS CIRCULAR IS NOW SUPPLEMENTED AS FOLLOWS:
1. EXTEND THE EFFECTIVENESS OF CIRCULAR NO. 58-NT/TC DATED NOVEMBER 10, 1981 OF THE JOINT MINISTRIES OF FOREIGN TRADE AND FINANCE GUIDING THE IMPLEMENTATION OF THE INCENTIVE PAYMENT SYSTEM (VIETNAMESE DONG) FOR ENCOURAGING PRODUCTION AND EXPORT DELIVERY WITH THE ADDITIONS AND AMENDMENTS SET FORTH IN THIS CIRCULAR UNTIL A NEW REGULATION IS ISSUED.
2. THE CONDITION FOR RECEIVING INCENTIVES IS THE COMPLETION OR EXCEEDING OF THE NATIONAL EXPORT DELIVERY QUOTAS. IF THE NATIONAL QUOTA IS ADJUSTED, INCENTIVES SHALL BE CONSIDERED BASED ON THE ADJUSTED QUOTA.
WHERE THE STATE FAILS TO PROVIDE ENOUGH RAW MATERIALS ACCORDING TO THE QUOTA CORRESPONDING TO THE EXPORT GOODS QUOTA, THE PRODUCTION UNIT SHALL BE CONSIDERED FOR INCENTIVES BASED ON THE QUANTITY AND QUALITY OF EXPORT GOODS CORRESPONDING TO THE RAW MATERIALS PROVIDED. WHEN REVIEWING THE COMPLETION OF THE EXPORT DELIVERY PLAN AND IN THE INCENTIVE APPLICATION FILE, THE PRODUCTION UNIT MUST HAVE DOCUMENTS PROVING THE RESULTS OF RAW MATERIAL SUPPLY.
IN THE CASE WHERE THE PRODUCTION UNIT HANDLES EXPORT GOODS IN ACCORDANCE WITH ARTICLE 4 OF DECISION NO. 113-HĐBT DATED JULY 10, 1982 OF THE COUNCIL OF MINISTERS, WHICH LEADS TO THE LOCALITY BENEFITING FROM FOREIGN CURRENCY USE RIGHTS, THE VALUE OF THE GOODS REALIZED UNDER THESE CONDITIONS SHALL NOT BE INCLUDED IN THE VALUE OF GOODS ELIGIBLE FOR INCENTIVES WITH THE CENTRAL GOVERNMENT BUT WILL BE COVERED BY THE LOCAL BUDGET FOR INCENTIVES UNDER THIS REGIME. CONVERSELY, IF THE LOCALITY HANDLES ITS OWN GOODS TO THE IMPORT-EXPORT JOINT STOCK COMPANIES IN A BUY-SELL TRANSACTION, THE PRODUCTION UNIT IN THE LOCALITY STILL COUNTS THE VALUE OF THE SOLD GOODS INTO THE VALUE OF EXPORT GOODS AND IS ELIGIBLE FOR INCENTIVES WITH THE CENTRAL GOVERNMENT.
WHERE SECTORS AND LOCALITIES ALLOCATE NATIONAL EXPORT DELIVERY QUOTAS TO PRODUCTION UNITS, THE TOTAL OF SUCH ALLOCATIONS SHALL NOT BE LOWER THAN THE NATIONAL QUOTA. THE ALLOCATING AUTHORITY MUST PROVIDE DOCUMENTS ON QUOTA ALLOCATION TO THE MINISTRY OF FOREIGN TRADE AS A BASIS FOR INCENTIVE REVIEW.
3. THE INCENTIVE RATE FOR INDUSTRIAL CATEGORY B, FOOD INDUSTRY, AND SMALL CRAFT INDUSTRY IS UNIFIED AT 2.5% FOR COMPLETING THE NATIONAL QUOTA AND 4% FOR EXCEEDING THE NATIONAL QUOTA REGARDING EXPORT DELIVERIES.
4. CENTRAL IMPORT-EXPORT ORGANIZATIONS SHALL ESTABLISH INCENTIVE FUNDS AND DEPOSIT THEM INTO A SEPARATE ACCOUNT AT THE FOREIGN TRADE BANK FOR DISTRIBUTION, WITHOUT TRANSFERRING THE INCENTIVE AMOUNTS ACCORDING TO THE EXPORT VALUE TO LOCAL JOINT STOCK EXPORT COMPANIES IN ADVANCE.
BASED ON THE INCENTIVE APPLICATION FILES COLLECTED AND RECOMMENDED BY THE CENTRAL IMPORT-EXPORT UNITS, THE MINISTRY OF FOREIGN TRADE SHALL REVIEW AND DECIDE INCENTIVES FOR EACH CASE; BASED ON THE INCENTIVE DECISION OF THE MINISTRY OF FOREIGN TRADE, THE CENTRAL IMPORT-EXPORT UNITS SHALL PROCESS THE INCENTIVE PAYMENT FOR THE PRODUCTION UNITS ELIGIBLE FOR INCENTIVES TO USE IN ACCORDANCE WITH THE REGULATIONS.
THE INCENTIVE-RECEIVING UNITS MUST SUBMIT DETAILED PRODUCT COST SHEETS, FACTORY WHOLESALE PRICES, AND STATE PURCHASE PRICE STANDARDS SO THAT FOREIGN TRADE ORGANIZATIONS CAN CALCULATE TIMELY AND QUICKLY TRANSFER INCENTIVES TO THE ELIGIBLE UNITS.
APART FROM THE ADDITIONS AND AMENDMENTS SET FORTH IN THIS CIRCULAR, THE PROVISIONS OF JOINT CIRCULAR NO. 58-NT/TC DATED NOVEMBER 10, 1981 OF THE MINISTRIES OF FOREIGN TRADE AND FINANCE REMAIN IN EFFECT.
THIS CIRCULAR TAKES EFFECT FROM THE DATE OF ISSUE AND APPLIES TO INCENTIVE APPLICATIONS FROM 1982.
Nguyen Tu
This Circular takes effect from the date of issuance and shall be applied for examination and awarding from 1982.
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(Signed)
Nguyễn Tu |
(Signed)
Ngo Thiet Thach |
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