Decision No. 203/2000/QD-BTC stipulates the fee levels for content appraisal and issuance of permits for export and import of cultural products for organizations and individuals with such needs. This document shall take effect from the date of signing and abolish previous regulations that conflict with this decision.
适用范围
Organizations and individuals exporting and importing cultural products in accordance with the law.
要点
- Organizations and individuals must pay the content appraisal fee for cultural products when exporting and importing (Article 2).
- The fee levels for content appraisal of cultural products are specifically set out in the attached Fee Schedule.
- Merchandise trade: The fee for issuing export and import permits is 50,000 VND per permit (Article 1).
- Non-merchandise trade: The fee for issuing export and import permits is 2,000 VND per permit.
- The fee collection agency is entitled to retain 50% of the collected amount for expenses related to organizing the collection (Article 3).
🌐 本文件的社会影响
- Strengthening management of exported and imported cultural products to ensure appropriate content.
- Enhancing the effectiveness of appraisal work and permit issuance.
- Financial burden on organizations and individuals exporting and importing cultural products.
❓ 常见问题
What is the fee level for content appraisal of audio tapes?
Artistic, educational, and foreign language audio tapes: 2,000 VND per tape; Reference and message audio tapes: 5,000 VND per tape.
What is the fee for issuing export permits for merchandise trade?
The fee for issuing export permits for merchandise trade is 50,000 VND per permit.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 203/2000/QĐ-BTC |
Hanoi, December 21, 2000 |
Pursuant to …;
DECISION NO. 203/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON DECEMBER 21, 2000 ISSUING THE LEVEL AND AMOUNT OF FEES FOR CONTENT APPRAISAL AND ISSUE OF EXPORT AND IMPORT LICENSES FOR CULTURAL GOODS
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities of ministries and ministerial-level agencies in managing their respective sectors;
Pursuant to the Prime Minister's Decision No. 853/1997/CT-TTg dated October 11, 1997 on combating smuggling under new circumstances;
Pursuant to Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the State budget;
To strengthen the management of imported and exported cultural goods, after consultation with the Ministry of Culture and Information and based on the proposal of the Director General of the General Department of Taxation,
DECISION:
Article 1.-
hereby promulgates the table of fees for content appraisal and issue of export and import licenses for cultural goods.
Article 2.-
Organizations and individuals exporting or importing cultural goods that must be appraised by competent state agencies and obtain a license according to the law shall pay the fees as stipulated in Article 1 of this Decision.
Article 3.-
The agency collecting fees for content appraisal and issuance of export and import licenses for cultural goods may retain 50% (fifty percent) of the collected fees before remitting them to the state budget for expenses related to the collection of such fees; the remaining amount of fees (after deducting the retained portion) must be remitted to the state budget.
The collecting agency is responsible for collecting, remitting to the budget, and managing the use of collected fees in accordance with the provisions of Circular No. 54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.
Article 4.-
Local tax authorities where the fee collection agency is located are responsible for guiding and inspecting the implementation of fee collection in accordance with this Decision and Circular No.
54/1999/TT-BTC dated May 10, 1999 of the Ministry of Finance guiding the implementation of Decree No. 04/1999/NĐ-CP dated January 30, 1999 of the Government on fees and charges under the state budget.Article 5.-
This Decision takes effect 15 days from the date of signature. All provisions regarding fees for issuing export and import licenses for cultural goods and content appraisal of imported and exported cultural goods contrary to this Decision are abolished.
Article 6.-
Entities subject to payment of fees for issuing export and import licenses for cultural goods and content appraisal of imported and exported cultural goods, agencies assigned the task of organizing fee collection, and relevant agencies are responsible for implementing this Decision.
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Vu Van Ninh (Signed) |
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SCHEDULE OF
COLLECTION OF FEES FOR CONTENT APPRAISAL AND ISSUE OF EXPORT AND IMPORT LICENSES FOR CULTURAL GOODS
(ANNEXED TO DECISION NO. 203/2000/QĐ-BTC OF THE MINISTER OF FINANCE ON DECEMBER 21, 2000)
A- FEES FOR CONTENT APPRAISAL OF IMPORTED AND EXPORTED CULTURAL GOODS:
1. Merchandise trade: 0.2% (two thousandths) of the value of the consignment of goods being exported or imported.
2. Non-merchandise trade, specifically as follows:
|
Serial No. |
Cultural Goods |
Rate of Collection |
|
1 |
AUDIO TAPE: |
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|
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- Artistic, educational, foreign language. |
2,000 VND per tape |
|
|
- Reference materials, messages... |
5,000 VND per tape |
|
2 |
VIDEO TAPE, FILM, CD-ROM, DVD for computers, optical disc. |
7,000 VND per tape or disc |
|
3 |
MUSIC CD, MD, educational foreign language discs, computer floppy discs. |
2,000 VND per disc |
|
4 |
HARD DISK, COMPUTER TAPED CARTRIDGE. |
12,000 VND per disc or tape |
|
5 |
MUSIC PROGRAM PLASTIC DISC. |
500 VND per disc |
|
6 |
BOOKS, NEWSPAPERS, MAGAZINES (with content requiring appraisal): |
|
|
|
- Export. |
200 VND per page or volume |
|
|
- Import. |
1,000 VND per page or volume |
|
7 |
Other printed or photocopied materials: |
|
|
|
- Vietnamese language. |
100 VND per page |
|
|
- Foreign language. |
500 VND per page |
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8 |
CALENDARS OF ALL TYPES: |
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|
|
- Wall calendars, desk calendars. |
500 VND per calendar |
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|
- Multi-page wall calendars. |
1,000 VND per calendar |
|
9 |
ARTISTIC AND HANDICRAFT WORKS. |
1% (one percent) of the value of the item |
{The minimum fee payable according to the above rate (%) is 200,000 (two hundred thousand) VND, and the maximum does not exceed 10,000,000 (ten million) VND}
B- FEES FOR ISSUE OF EXPORT AND IMPORT LICENSES FOR CULTURAL GOODS:
1. Merchandise trade: 50,000 VND per license.
2. Non-merchandise trade: 2,000 VND per license.
关系图
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