Decision No. 18/2004/QD-BTC of the Minister of Finance amends and supplements the Accounting System for Social Insurance. The main contents include the supplementation and amendment of accounting vouchers, accounting ledgers, and financial reports applicable to all units under the Vietnam Social Security system.
적용 범위
All units under the Vietnam Social Security system
핵심 사항
- are units under the Vietnam Social Security system → are supplemented with new accounting vouchers such as the Health Care Cost Settlement Statement, List of Participants in Health Insurance for Initial Health Care, Commission Payment Receipt for Voluntary Health Insurance Collection; the names of some vouchers are also amended.
- are units under the Vietnam Social Security system → must use new accounting ledgers such as the Detailed Revenue Ledger for Voluntary Health Insurance and the Detailed Expenditure Ledger for Poor People's Medical Fund, while the content of some ledgers is also amended.
- are units under the Vietnam Social Security system → must use new financial reporting forms such as Summary of Financial Resources and Settlement of Administrative Management Costs, Summary of Receipts and Expenditures for Social Insurance, Summary of Financial Resources and Settlement of Social Insurance Expenditures for Level I and II Units.
- are the Chairman of the Management Board, General Director of Vietnam Social Security → are responsible for guiding the transition of accounting ledgers and organizing the implementation of the amendments and supplements to the Accounting System for Social Insurance.
- This Decision takes effect fifteen days after its publication in the Official Gazette and applies from the 2004 fiscal year.
🌐 이 문서의 사회적 영향
- Positive impact: Helps improve the quality of financial and accounting management of Vietnam Social Security through the use of new voucher formats, accounting ledgers, and financial reports.
- Negative impact: May cause initial costs for units during the process of transitioning to the use of new formats.
❓ 자주 묻는 질문
Which entities are subject to this Decision?
All units under the Vietnam Social Security system.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette and applies from the 2004 fiscal year.
What new accounting vouchers are included?
New accounting vouchers include the Health Care Cost Settlement Statement, List of Participants in Health Insurance for Initial Health Care, Commission Payment Receipt for Voluntary Health Insurance Collection; the names of some vouchers are also amended.
What new accounting ledgers are included?
New accounting ledgers include the Detailed Revenue Ledger for Voluntary Health Insurance and the Detailed Expenditure Ledger for Poor People's Medical Fund, while the content of some ledgers is also amended.
What new financial reports are included?
New financial reports include Summary of Financial Resources and Settlement of Administrative Management Costs, Summary of Receipts and Expenditures for Social Insurance, Summary of Financial Resources and Settlement of Social Insurance Expenditures for Level I and II Units.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Number: 18/2004/QD-BTC |
Hanoi, February 16, 2004 |
DECISION OF THE MINISTER OF FINANCE
Regarding the amendment and supplementation of the Accounting System for Social Insurance
THE MINISTER OF FINANCE
- Pursuant to the Accounting Law 03/2003/QH11 dated June 17, 2003;
- Pursuant to the Decree 86/2002/ND-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
- Pursuant to the Decree 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Pursuant to the Decree 100/2002/ND-CP dated December 6, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of the Vietnam Social Security;
- Pursuant to the Financial Regulations for the Vietnam Social Security issued together with Decision 02/2003/QD-TTg dated January 2, 2003 of the Prime Minister;
- Pursuant to the Accounting System for Administrative and Public Institutions issued pursuant to Decision 999-TC/QD/CĐKT dated November 2, 1996; the Accounting System for Social Insurance issued pursuant to Decision 1124-TC/QD/CĐKT dated December 12, 1996 and amended and supplemented pursuant to Decision 140/1999/QD-BTC dated November 15, 1999, Decision 07/2003/QD-BTC dated January 17, 2003 of the Minister of Finance;
At the proposal of the Director of the Department of Accounting Standards and Auditing and the Head of the Ministry of Finance's Office,
DECISION:
Article 1- Attached herewith are the contents of the amendments and supplements to the Accounting System for Social Insurance applicable to all units under the Vietnam Social Security system, as follows:
I- Accounting vouchers
1- Supplementing additional vouchers:
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(1) Statement of health care costs for initial health care |
(Model number C55-BH) |
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(2) List of subjects participating in medical insurance eligible for initial health care |
(Model number C57-BH) |
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(3) Payment receipt for commission on voluntary medical insurance collection |
(Model number C58-BH) |
2- Amending the names of vouchers:
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(1) Health examination and treatment contract under medical insurance to Contract... (Common model for cases where the Social Insurance signs contracts with units having contractual relations with the Social Insurance agency regarding insurance.) (2) Minutes of termination of health examination and treatment contract under medical insurance to Minutes of termination of contract... |
(Model number C49-BH) (Model number C50-BH) |
3- Amending the content and structure of vouchers:
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(1) Advance payment request form |
(Model number C23-BH) |
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(2) Confirmation of time participating in medical insurance |
(Model number C52-BH) |
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(3) Direct payment statement for medical examination and treatment costs under medical insurance |
(Model number C53-BH) |
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(4) Settlement statement for medical examination and treatment costs under medical insurance |
(Model number C54-BH) |
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(5) List of participants in medical insurance |
(Model number C56-BH) |
4- Removing voucher models:
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(1) Ledger of remaining medical insurance fund for primary healthcare (Schools) |
(Model number C55-BH) |
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(2) Medical insurance purchase contract |
(Model number C57-BH) |
(Voucher models and methods of accounting voucher preparation see Appendix No. 01)
II- Accounting ledgers
1- Supplementing additional ledger models:
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(1) Detailed ledger for voluntary medical insurance revenue |
(Model number S54-BH) |
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(2) Detailed ledger for health examination and treatment fund expenditure for the poor |
(Model number S68-BH) |
2- Amending the content and structure of ledger models:
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(1) Detailed ledger for compulsory health examination and treatment fund expenditure |
(Model number S66-BH) |
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(2) Detailed ledger for voluntary health examination and treatment fund expenditure |
(Model number S67-BH) |
(Voucher models and methods of accounting ledger recording see Appendix No. 02)
III- Amending the content and structure of financial reports:
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(1) Summary of management expenses and settlement of management expenses |
(Model number B02-BH) |
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(2) Summary of receipt of funds and social insurance expenditure |
(Model number B06-BH) |
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(3) Summary of social insurance expenditure and settlement of social insurance expenditure for first and second level units |
(Model number B07-BH) |
(Financial report models and methods of preparation see Appendix No. 03)
Article 2: This Decision shall take effect 15 days from the date of publication in the Official Gazette and shall be implemented from the 2004 budget year.
Article 3: The Chairman of the Management Board, General Director of the Vietnam Social Security shall be responsible for guiding the transfer of accounting ledgers and organizing the implementation of the amendments and supplements to the Accounting System for Social Insurance stipulated in Article 1 of this Decision.
Article 4: The Head of the Accounting System and Audit Department, the Head of the Administrative and Public Institution Department, the Director of the Ministry's Office shall be responsible for guiding, inspecting, and enforcing this Decision.
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Place of Receipt: - Prime Minister, Deputy Prime Ministers - Central Party Committee Office - Office of the President - National Assembly Office - Government Office - Supreme People's Court - Supreme People's Procuracy - Ministries, agencies equivalent to ministries, and agencies under the Government - Vietnam Social Security - Units under the Ministry of Finance - Legal Drafting Department (Ministry of Justice) ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance) - To be filed at the Office, Accounting Department |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT Vice Minister (Signed) TRAN VAN TA |
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