This Circular amends Section III of Circular No. 30/TC-NSNN to provide regulations on rewards for exceeding revenue tax collection plans, allowing localities to be considered for rewards of 60% of the excess amount remitted to the State Budget. The deadline for submitting reports is before March 30, 1995.
Đối tượng áp dụng
Localities
Các điểm cốt lõi
- Localities that exceed their revenue tax collection plan will be considered for rewards of 60% of the excess amount remitted to the State Budget.
- The Department of Finance and Prices must prepare a report confirmed by the Treasury Management Office and submit it to the Ministry of Finance before March 30, 1995, for consideration of regranting rewards to the local budget.
🌐 Tác động xã hội từ văn bản này
- Positive point: Encourages localities to strive to exceed national budget revenue targets, creating motivation for tax management work.
- Negative point: May lead to unfair benefits among localities if not implemented according to regulations.
❓ Câu hỏi thường gặp
What percentage of rewards do localities receive when they exceed the revenue tax collection plan?
Localities are considered for rewards of 60% of the excess amount remitted to the State Budget.
What is the deadline for submitting reports?
The Department of Finance and Prices must submit reports before March 30, 1995.
Who is responsible for preparing the report?
The Department of Finance and Prices is responsible for preparing the report, accompanied by confirmation from the Treasury Management Office.
To which authority should the report be submitted?
The report should be submitted to the Ministry of Finance for consideration of regranting rewards to the local budget.
Which circular does this circular replace?
This Circular replaces Section III (on rewards for exceeding revenue tax collection) of Circular No. 30/TC-NSNN dated April 5, 1994.
Toàn văn
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MINISTRY OF FINANCE NUMBER: 24/TC/NSNN |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness HA NOI, MARCH 25, 1995 |
CIRCULAR
DIRECTIVE NO. 24/TC/NSNN OF MARCH 25, 1995 OF THE MINISTRY OF FINANCE GUIDING AMENDMENTS TO SECTION III OF CIRCULAR NO. 30/TC-NSNN OF APRIL 5, 1994
IN ORDER TO ENCOURAGE LOCALITIES TO ACHIEVE AND EXCEED THE NATIONAL BUDGET REVENUE PLAN FOR 1994 AS ASSIGNED BY THE GOVERNMENT AND TO RESOLVE ANY OBSTACLES IN THE IMPLEMENTATION PROCESS, THE MINISTRY OF FINANCE GUIDES THE AMENDMENTS TO SECTION III (ON INCENTIVES FOR EXCEEDING THE BUSINESS INCOME TAX PLAN) OF CIRCULAR NO. 30/TC-NSNN OF APRIL 5, 1994 AS FOLLOWS:
IF A LOCALITY EXCEEDS THE BUSINESS INCOME TAX PLAN, IN ADDITION TO THE PORTION THAT THE LOCALITY IS ENTITLED TO ACCORDING TO DECISION NO. 150/TC-NSNN OF FEBRUARY 26, 1994, IT SHALL ALSO BE CONSIDERED FOR AN INCENTIVE OF 60% OF THE AMOUNT EXCEEDED AND SUBMITTED TO THE CENTRAL BUDGET.
THE DEPARTMENT OF FINANCE AND PRICES SHALL PREPARE A REPORT (WITH THE ENDORSEMENT OF THE STATE TREASURY BRANCH) AND SEND IT TO THE MINISTRY OF FINANCE BEFORE MARCH 30, 1995 TO SERVE AS A BASIS FOR CONSIDERING THE REISSUANCE OF INCENTIVES TO THE LOCAL BUDGET.
THIS CIRCULAR REPLACES POINT III (ON INCENTIVES FOR EXCEEDING THE BUSINESS INCOME TAX) OF CIRCULAR NO. 30/TC-NSNN OF APRIL 5, 1994 ISSUED BY THE MINISTRY OF FINANCE.
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Nguyen Sinh Hung (Signed) |
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