This Circular stipulates general ratios and provides guidance on the content of budget preparation for geological survey investigation plans, applicable to the General Department of Mines and Geology. The ratios include bank interest rates, standard profit margins, fees for reviewing reports, bonuses for quality and schedule completion, camp costs, and contingency fees.
적용 범위
General Department of Mines and Geology
핵심 사항
- Geological survey investigations shall be subject to bank interest rates calculated as a percentage (%) of total direct and indirect costs, as prescribed by the Ministry of Finance.
- Geological survey investigations shall be subject to standard profit margins calculated at 15% of the budgeted plan price, as stipulated in Circular No. 934 TC/CNA dated December 25, 1986.
- Geological survey investigations shall be required to pay fees for reviewing investigation reports at a rate of between 0.5% and 2%, depending on the value of the budgeted plan.
- Geological survey investigations shall be eligible for bonuses for quality and schedule completion of investigation plans at a rate of 2.5% to 4% of the budgeted plan value.
- Geological survey investigations shall be required to calculate camp costs at 3% of the budgeted plan value.
🌐 이 문서의 사회적 영향
- Positive impact: Helps the General Department of Mines and Geology have a basis for accurate budget preparation, thereby effectively managing capital.
- Negative impact: May impose a cost burden on geological survey investigation units due to compliance with specific ratio requirements.
❓ 자주 묻는 질문
How is bank interest calculated?
Bank interest is calculated as a percentage (%) of total direct and indirect costs of the plan, as prescribed by the Ministry of Finance.
How is the standard profit margin calculated?
The standard profit margin is calculated at 15% of the budgeted plan price, as stipulated in Circular No. 934 TC/CNA dated December 25, 1986.
What is the ratio for paying fees for reviewing investigation reports?
The ratio for paying fees for reviewing investigation reports is from 0.5% to 2%, depending on the value of the budgeted plan.
How is the bonus for quality and schedule completion calculated?
The bonus for quality and schedule completion is calculated as a percentage (%) of the budgeted plan value, as stipulated in Joint Circular No. 60 TT/LB of the Ministry of Finance - General Department of Mines and Geology dated October 7, 1987.
How is the camp cost calculated?
Camp costs are calculated at 3% of the budgeted plan value for geological survey investigations.
전문
|
MINISTRY OF FINANCE, GENERAL DEPARTMENT OF MINES AND GEOLOGY _______ |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ________ |
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No.: 27/TT-LB |
Hanoi, July 1, 1988 |
JOINT CIRCULAR
Regulations on General Proportions and Guidance for Content of Budget Preparation for Geological Survey and Exploration Plans
___________
Pursuant to Directive No. 71/CT dated March 13, 1983 of the Chairman of the Council of Ministers on improving planning and economic accounting for geological exploration work.
Pursuant to Circular No. 501/LB dated December 31, 1983 of the Ministry of Finance and Geology on the issuance and management of capital for geological survey and exploration work, the Ministry of Finance and the General Department of Mines and Geology hereby stipulate and systematize general budget proportions and provide guidance for the content of budget preparation for geological survey and exploration plans as follows:
I. GENERAL PROPORTIONS FOR BUDGET PREPARATION FOR GEOLOGICAL SURVEY AND EXPLORATION PLANS.
1. Interest on bank loans for working capital within the normative limit shall be calculated as a percentage (%) of the total direct and indirect costs of the plan (or phase of the plan) as prescribed by the Ministry of Finance for payment of bank interest.
2. Normative profit shall be calculated at 15% of the budget price of the plan (or phase of the plan) as prescribed by the Ministry of Finance in Circular No. 934 TC/CNA dated December 25, 1986.
3. Fees for reviewing geological survey and exploration reports before the State Committee for Mineral Reserves Review and the General Department of Mines and Geology's Committee for Geological Report Review shall be calculated as a percentage (%) of the budget value of the plan according to the following rates based on the price level at the time of signing the Joint Circular No. 343/TTLB dated March 5, 1987 of the Ministry of Finance and the National Science and Technology Commission as follows:
- For budget values of plans under VND 5,000,000 = 2%
- For budget values of plans from VND 5,000,000 to VND 10,000,000 = 1%
- For budget values of plans over VND 10,000,000 = 0.5%
4. Bonuses for completing quality and schedule of the entire geological survey and exploration plan shall be set at a percentage (%) of the budget value of the plan as prescribed in Joint Circular No. 60/TT-LB dated October 7, 1987 of the Ministry of Finance and the General Department of Mines and Geology as follows:
- Detailed exploration plan = 2.5%
- Preliminary exploration plan = 3%
- Investigation and search plan = 4%
5. Camp expenses shall be calculated at 3% of the budget value of the geological survey and exploration plan.
6. Contingency fees for the geological survey and exploration plan shall be calculated at 10% of the budget value of the plan as prescribed in Circular No. 501/LB dated December 31, 1983 of the Ministry of Finance and Geology.
II. GUIDANCE ON CONTENTS FOR BUDGET PREPARATION FOR GEOLOGICAL SURVEY AND EXPLORATION PLANS.
The total budget for the geological survey and exploration plan shall be compiled according to the contents listed below:
|
No. |
COST CATEGORY |
SYMBOL |
CALCULATION METHOD |
|
I |
Direct exploration costs |
|
|
|
1 |
Direct costs |
d.1. Amount of taxable income in Vietnam: |
Calculated for types of works in the plan
|
|
2 |
Indirect costs |
G |
|
|
A |
Direct and indirect costs |
= |
T+G |
|
3 |
Interest on bank loans within the normative limit |
L= |
(T + G) x specified rate |
|
B |
Budget price of the plan |
Z= |
T + G + L |
|
4 |
Prescribed profit margin |
P= |
(T + G + L) x 15% |
|
C |
Budget value of the plan |
GTDT= |
T + G + L + P |
|
II |
Benefits protecting economic activities |
|
|
|
5 |
Compensation for crop damage, property loss, and environmental protection |
= |
Budgeted according to actual volume and local unit prices |
|
6 |
Camp expenses |
= |
GTDT x 3% |
|
7 |
Costs for consulting and scientific and technological cooperation |
= |
Budgeted according to cost standards of the General Department of Mines and Geology |
|
8 |
Fees for reviewing geological reports by review committees |
= |
GTDT x (2%; 1%; 0.5%) |
|
9 |
Bonus for completing quality and schedule of the plan |
= |
GTDT x (2.5%; 3%; 4%) |
|
10 |
Contingency fee |
= |
GTDT x 10% |
|
III |
Total budget for the plan |
TDT= |
I+II |
1. The total budget for the geological survey and exploration plan includes survey and exploration costs (Part I) and other costs (Part II). The budget value or step of the plan (Item C, Part I) is used to calculate the production volume of survey and exploration work (the value of exploration volume) as the basis for capital allocation and evaluation of results.
2. Normative profit and other costs at a percentage (%) as prescribed in Part II shall only be calculated for the entire plan (or step of the plan), not for individual geological tasks.
3. Camp expenses include temporary housing for geological teams. This item is calculated and allocated at 3% of the budget value of the plan or step of the plan (excluding small-scale temporary construction projects).
4. Other costs not specified in the budget for other expenses are as follows:
- Expert fees: Only direct or participating expert fees in implementing the plan are included. These are budgeted according to the expenditure standards for experts of the General Department of Mines and Geology and included in the other expenses section of the plan.
- Scientific and technological cooperation costs: Includes costs for sending samples abroad for analysis and costs for incoming and outgoing teams serving the plan's scientific and technological cooperation. Overseas costs must be budgeted in foreign currency and then converted to Vietnamese currency.
- Compensation for crop damage, property loss, and environmental protection during the implementation of geological survey and exploration work and other costs are budgeted according to actual volume and local unit prices.
III. IMPLEMENTATION PROVISIONS:
This circular takes effect from July 1, 1988. All research, survey, and exploration units under the General Department of Mines and Geology fall within the scope of this circular.
|
DIRECTOR OF THE GENERAL DEPARTMENT OF MINES AND GEOLOGY |
MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT |
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