Decision No. 203/2000/QD-BTC of the Ministry of Finance stipulates the fee rates for content appraisal and issuance of export and import licenses for cultural products. The fee rates apply to both tradable and non-tradable goods, ranging from 0.2% to 1%, depending on the value or type of cultural product. The collected fees will be allocated a portion to cover the costs of collecting the fees before being deposited into the state budget.
적용 범위
Organizations and individuals exporting and importing cultural products must undergo content appraisal and obtain licenses in accordance with the provisions of the law.
핵심 사항
- Organizations and individuals exporting and importing cultural products must pay the content appraisal and license issuance fees at the prescribed rate (0.2% - 1%).
- The fee collection agency is entitled to retain 50% of the collected fees before depositing them into the state budget to cover the costs of fee collection.
- The content appraisal fee for imported and exported cultural products ranges from VND 200,000 to VND 10,000,000, depending on the type and value of the item.
- The license issuance fee for exported and imported cultural products is VND 50,000 per license for tradable goods; VND 2,000 per license for non-tradable goods.
- Local Tax Authorities are responsible for guiding and inspecting the implementation of fee collection in accordance with the regulations.
🌐 이 문서의 사회적 영향
- Positive impact: Strengthening management of cultural products' exports and imports, protecting societal interests.
- Negative impact: Increased costs for businesses due to the need to pay appraisal and licensing fees.
❓ 자주 묻는 질문
How are the fee rates applied to tradable and non-tradable goods?
Tradable goods: 0.2% of the value of the consignment; Non-tradable goods: VND 2,000 to VND 12,000 per tape, disc, depending on the type of cultural product.
What are the minimum and maximum levels of the content appraisal fee for cultural products?
The minimum level is VND 200,000 per sheet, book; The maximum level does not exceed VND 10,000,000.
Which authority is responsible for collecting the content appraisal and license issuance fees?
State agencies authorized to carry out the task of organizing the collection of fees.
How will the collected fees be utilized?
50% of the collected fees will be retained before depositing into the state budget to cover the costs of fee collection; The remaining amount must be deposited into the state budget.
Are there specific fee rates for certain types of cultural products?
Specific fee rates are set for video tapes, discs, books, magazines, wall calendars, desk calendars, decorative arts, and artistic works.
전문
DECISION OF THE MINISTER OF FINANCE
Issuing the fee rates for content appraisal and issuing export/import cultural goods permits
và cấp giấy phép xuất, nhập khẩu văn hóa phẩm
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on tasks, powers, and responsibilities of ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on tasks, powers, and organizational structure of the Ministry of Finance;
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/exported cultural goods, after reaching consensus with the Ministry of Culture and Information and upon the proposal of the Director General of the General Tax Department,
DECISION:
Article 1. Issuing the Table of Fee Rates for Content Appraisal and Issuing Export/Import Permits for Cultural Goods.
Article 2. Organizations and individuals exporting/importing cultural goods that must be appraised by competent state authorities regarding content and issued permits shall pay the fees according to the rates specified in Article 1 of this Decision.
Article 3. The authority collecting the fees for content appraisal and issuing export/import permits for cultural goods shall retain 50% (fifty percent) of the collected fees before remitting them to the state budget for expenses related to the collection of fees; the remaining amount of fees (after deducting the retained portion) must be remitted to the state budget.
The collecting authority is responsible for collecting, remitting to the budget, and managing the use of collected fees in accordance with 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. The local tax authority where the fee-collecting agency is located is 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 fifteen days from the date of signature. All provisions concerning fees and charges for issuing export/import permits for cultural goods and content appraisal of exported/imported cultural goods contrary to this Decision are abolished.
Article 6. Entities paying the fees for issuing export/import permits for cultural goods and content appraisal of exported/imported cultural goods, agencies assigned the task of collecting such fees, and relevant agencies are responsible for implementing this Decision.
TABLE OF FEE RATES FOR CONTENT APPRAISAL
AND ISSUING EXPORT/IMPORT PERMITS FOR CULTURAL GOODS
(Issued together with Decision No. 203/2000/QĐ-BTC
dated December 21, 2000 of the Minister of Finance)
A- Fees for content appraisal of exported/imported cultural goods:
1. Merchandise: 0.2% (two tenths of one percent) of the value of the export/import consignment.
2. Non-merchandise items, specifically as follows:
|
Serial No. |
Cultural goods |
Rate of Collection |
|
1 |
Audio tape: |
|
|
|
- Artistic, educational, foreign language. |
2,000 VND per tape |
|
|
- Reference materials, messages... |
5,000 VND per tape |
|
2 |
Video tapes, film reels; CD-ROMs, DVDs for computers; optical discs. |
7,000 VND per disc, tape |
|
3 |
Music CDs, language learning CDs, computer software discs. |
2,000 VND per disc |
|
4 |
Hard discs, computer cartridge tapes. |
12,000 VND per disc, tape |
|
5 |
Program music discs. |
500 VND per disc |
|
6 |
Books, newspapers, magazines (with content requiring appraisal): |
|
|
|
- For export. |
200 VND per page, volume |
|
|
- For import. |
1,000 VND per page, volume |
|
7 |
Other printed or photocopied materials: |
|
|
|
- In Vietnamese. |
100 VND per page |
|
|
- In foreign languages. |
500 VND per page |
|
8 |
Calendars of all types: |
|
|
|
- Wall calendars, desk calendars. |
500 VND per book |
|
|
- Multi-page wall calendars. |
1,000 VND per book |
|
9 |
Decorative arts, artistic works. |
1% (one percent) of the value of the item |
(The fee payable according to the rate specified above as a percentage, shall be a minimum of 200,000 VND (two hundred thousand VND) and a maximum of 10,000,000 VND (ten million VND))
B- Fees for issuing export/import permits for cultural goods:
1. Merchandise: 50,000 VND per permit.
2. Non-merchandise items: 2,000 VND per permit.
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