This Circular guides the implementation of state revenue collection for design and construction activities. It stipulates the objects, units responsible for payment, and the amount of state revenue, as well as procedures for exemption, reduction, and payment of taxes.
适用范围
["Design Institutes", "Design Factories", "Design Workshops or Design Departments", "Service Centers performing Design Tasks", "Design Associations, Architectural Societies", "Individuals accepting Design Contracts"]
要点
- "Design Institutes" and "Design Factories" must pay state revenue at 20% of turnover - Article 3a.
- "Design Workshops, Design Departments, or Service Centers performing Design Tasks" must pay state revenue at 30% of turnover - Article 3a.
- Mass organizations and individuals accepting design contracts must pay state revenue at 40% of turnover - Article 3a.
- If a unit incurs losses or profits are insufficient to cover enterprise funds, it may be exempted or have its state revenue reduced - Article 3b.
- Payment of state revenue shall be made simultaneously with the settlement of design contract payments - Article 4.
🌐 本文件的社会影响
- "Design Institutes" and "Design Factories" must pay higher taxes than before, contributing to state budget revenues.
- Mass organizations and individuals accepting design contracts bear the highest tax rate (40%) compared to other entities.
- Exemption and reduction of taxes based on the financial situation of the unit helps ensure economic benefits for enterprises.
❓ 常见问题
What is the amount of state revenue?
Design Institutes and Design Factories: 20% of turnover; Design Workshops, Design Departments, or Service Centers performing Design Tasks: 30%; Mass organizations and individuals accepting design contracts: 40%. - Article 3a.
How are exemptions and reductions of taxes processed?
The financial authority examines and decides. Specific procedures are detailed in Circular No. 47-TT/TC/TQD dated December 27, 1985 - Article 3b.
When is the payment of state revenue due?
Simultaneously with the settlement of design contract payments. In cases where payment is received by check or cash, the payment date is the next day after receipt - Article 4.
全文
CIRCULAR
On the Implementation of State Revenue Collection System for Design and Construction Activities
Pursuant to Circular No. 47-TT/TC/TQD dated December 27, 1985 of the Ministry of Finance on the regulations of state revenue collection system; the Ministry of Finance hereby guides the implementation of the state revenue collection system for design and construction activities as follows:
1. Subjects subject to state revenue collection:
- All design and construction activities such as economic and technical justification, design and preparation of construction project estimates (including cultural and artistic designs funded by basic construction investment), planning design... carried out by design institutes, design enterprises, workshops, departments or service centers performing design tasks under all sectors such as the State Basic Construction Committee, industry, agriculture, forestry, fisheries, water conservancy... must pay state revenue.
- Design activities of design associations, architecture associations... and individuals who undertake contracts must pay state revenue.
2. Units subject to state revenue collection:
- Design Institutes, design enterprises, design workshops or departments organized and operating as prescribed in Decision No. 352-CT dated November 5, 1985 of the Council of Ministers' Chairman.
- Contracting units for design have the responsibility to pay on behalf of mass organizations and individuals undertaking design contracts meeting the criteria stipulated in Decision No. 352-CT dated November 5, 1985 of the Council of Ministers' Chairman.
3. Rate of state revenue collection and exemption/reduction of state revenue collection:
a) The rate of state revenue collection is set at a percentage (%) based on design revenue.
- The design revenue of each design activity is calculated according to the design price specified in Decisions No. 182-UBXD and 183-UBXD dated November 30, 1985 of the State Basic Construction Committee and reflected in design contracting agreements.
- The specific rates of state revenue collection for the following subjects are as follows:
Design Institutes and design enterprises: 20% of revenue.
Workshops, departments or service centers performing design tasks: 30% of revenue.
Mass organizations and individuals undertaking design contracts: 40% of revenue.
b) If applying the state revenue collection rate prescribed above, design institutes and independent economic accounting design enterprises suffer losses or remaining profits are insufficient to cover enterprise fund contributions (the basic contribution to two funds for rewards and welfare is two months of the basic wage implemented in the year; the fund for encouraging production development is 1% of the average fixed asset value currently in use during the year and the inventory level) then they may be exempted or granted reductions in state revenue collection to ensure the interests of the unit.
Procedures for exemption and reduction of state revenue collection must be examined and decided by the financial authority, specifically provided for in Circular No. 47-TT/TC/TQD dated December 27, 1985 and Directive No. 183-TC/TQD dated August 27, 1986 of the Ministry of Finance.
4. Procedures for payment of state revenue:
Payment of state revenue is conducted simultaneously with the settlement of design contracts. The procedures and date of payment of state revenue are specifically provided for in Circular No. 47-TT/TC/TQD dated December 27, 1985 of the Ministry of Finance on the state revenue collection system.
In cases where units receive design payments by check or cash, the date of payment of state revenue is the day following receipt of the check or cash.
Contracting units for design must pay state revenue on behalf of mass organizations and individuals undertaking design contracts. The amount of state revenue collected is deducted from the amount payable under the design contract and the date of payment of state revenue is the date of transfer of the design payment.
This circular takes effect from January 1, 1987.
During the implementation of the state revenue collection system, if there are any difficulties, please report them promptly to the Ministry of Finance for study and resolution.
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