Circular No. 33-TC/CN guides the amendment of the depreciation fund contribution regime of economic organizations and state-owned enterprises to the State budget according to Decision No. 93/HĐBT. The document stipulates the rate of depreciation accrual, the amount contributed to the State budget and retained by the unit, as well as the principles for using the basic depreciation fund.
적용 범위
Economic organizations and state-owned enterprises
핵심 사항
- Economic organizations and state-owned enterprises must contribute to the State budget the amount of basic depreciation accruals at the rates specified in the annex.
- For construction projects funded by the State budget, units must contribute 70% of the basic depreciation fund in the first three years of operation and thereafter contribute according to the prescribed rates.
- The basic depreciation fund accrued from the enterprise's own capital is fully retained by the unit for investment purposes.
- The basic depreciation fund must be managed and used for its intended purpose, prioritizing contributions to the State budget before repaying bank loans or retaining it for the unit.
- Economic organizations and state-owned enterprises need to plan the use of the basic depreciation fund in their annual settlement reports.
🌐 이 문서의 사회적 영향
- Increase revenue to the State budget from the contribution of the basic depreciation fund by units.
- Encourage investment in production and business through the retention of a portion of the basic depreciation fund for state-owned enterprises.
- Reduce the financial burden on the State budget when enterprises repay loans from the source of the depreciation fund.
- Affected entities, economic organizations and state-owned enterprises, must comply with regulations on the management and use of the basic depreciation fund.
❓ 자주 묻는 질문
업데이트 중.
전문
CIRCULAR
DIRECTIVE NO. 33-TC/CN OF THE MINISTRY OF FINANCE ON SEPTEMBER 1, 1989 GUIDING THE AMENDMENT OF THE SYSTEM FOR PAYING BASIC DEPRECIATION OF FIXED ASSETS OF ECONOMIC ORGANIZATIONS AND STATE ENTERPRISES INTO THE STATE BUDGET ACCORDING TO DECISION NO. 93/HĐBT OF THE COUNCIL OF MINISTERS ON JULY 24, 1989
Implementing Decision No. 93/HĐBT dated July 24, 1989 of the Chairman of the Council of Ministers on amending the system for paying basic depreciation of fixed assets of economic organizations and state enterprises (hereinafter referred to as state enterprises), the Ministry of Finance guides the implementation as follows:
1. Level of depreciation of fixed assets:
The level of depreciation of fixed assets, including basic depreciation into product costs and circulation fees (referred to collectively as cost), shall be calculated according to current regulations:
- The percentage (%) of basic depreciation is calculated according to the provisions of Decision No. 507 TC/ĐTXD dated July 22, 1986 of the Ministry of Finance.
- The value of fixed assets serving as the basis for calculating basic depreciation and the level of basic depreciation into product costs shall be applied according to Circular No. 457 VGNN/PPCĐ dated July 8, 1988 of the State Price Commission guiding after reaching consensus with the Ministry of Finance.
2. Level of basic depreciation paid into the State Budget and retained by state enterprises.
All state enterprises operating independently and accounting for which have extracted basic depreciation into product costs, and whose fixed assets were invested with capital from the State budget or considered as State budget capital (fixed assets nationalized after liberation, fixed assets received from foreign aid), shall be responsible for paying into the State Budget the amount of basic depreciation extracted according to the percentage (%) specified in the appendix attached to this Circular. The remaining portion of basic depreciation shall be used to establish self-owned capital for investment in construction projects of the unit.
- Economic works and fixed assets invested and purchased using new State budget funds and put into operation across all sectors of the economy, within the first three years from the start of formal production, state enterprises must pay 70% of the extracted basic depreciation into the State Budget. The remaining basic depreciation shall be used to establish self-owned capital for investment in construction projects of the unit. After the three-year period, state enterprises will retain the extracted basic depreciation at the percentage (%) specified in the aforementioned appendix as for similar units currently in operation.
- The entire amount of basic depreciation extracted from economic works and fixed assets invested and purchased using self-owned capital of state enterprises, including self-owned capital for investment in construction projects and other self-raised capital sources, shall be retained by the unit to continue supplementing and forming self-owned capital for investment in construction projects.
- The entire amount of basic depreciation extracted from economic works and fixed assets invested and purchased using bank credit or capital borrowed abroad by state enterprises shall be retained to repay the borrowed capital. After repaying all debts, if the fixed assets are still in use, state enterprises may continue to extract depreciation and that portion of basic depreciation shall be retained and included in the self-owned capital for investment in construction projects of the unit.
3. Principles for the use and management of retained basic depreciation capital by state enterprises.
- The retained basic depreciation capital is part of the self-owned capital for investment in construction projects, used for replacing and modernizing equipment, maintaining production capacity, deepening investment, or supplementing the construction of new projects to expand production and business operations of the unit.
- To comply with the regulations on the management and use of retained basic depreciation capital, state enterprises need to conduct inventory and classification of fixed assets according to their sources of formation, clearly reflecting the basic depreciation of each type of fixed asset in the planning reports and detailed fixed asset accounting books of the unit.
In the annual production-technical-financial plan of state enterprises, it is necessary to clearly define the investment plans for construction projects, purchasing, replacing and modernizing equipment, or deepening investment to expand production and business operations, and the establishment and use of self-owned capital for investment in construction projects of the unit for those projects.
- Self-owned capital for investment in construction projects of state enterprises formed from sources such as extracted basic depreciation of fixed assets, development incentive fund, welfare fund, must be immediately deposited into the "Self-owned Capital for Investment in Construction Projects" account opened at the bank.
The establishment, management, and use must follow the current regulations of the State.
- Monthly, state enterprises are responsible for timely, punctual, and full payment of the basic depreciation required to be paid into the State Budget according to the financial plan and adjusted according to the final accounts report of the enterprise. In regular final accounts reports, units must prepare tables showing increases and decreases in fixed assets and retained basic depreciation capital, clearly identifying the value of fixed assets and the amount of depreciation extracted during the period, the depreciation rate, the amount paid to the budget, and the amount retained by the enterprise to establish self-owned capital for investment in construction projects.
Retained basic depreciation capital can be used in the following priority order:
1. Pay into the State Budget according to the percentage (%) corresponding to the amount of fixed assets invested with State budget capital.
2. Repay bank loans for fixed assets invested with credit capital.
3. Retain by the enterprise corresponding to the amount of fixed assets invested with self-owned capital of the enterprise.
Strictly prohibit state enterprises from using basic depreciation capital required to be paid into the State Budget to repay bank loans or for other purposes.
Article 4 Implementation Provisions.
The system for using retained basic depreciation capital of state enterprises stipulated in this Circular shall take effect from July 1, 1989. Previous regulations contrary to this Circular are hereby abolished.
During the implementation process, if there are any difficulties, state enterprises and relevant industries are requested to report to the Ministry of Finance for prompt resolution.
ANNEX
RATIO OF BASIC DEPRECIATION PAID INTO THE STATE BUDGET AND RETAINED BY ENTERPRISES
(Attached to Circular No. 33 TC/CN dated September 1, 1989)
| Percentage (%) of basic depreciation paid into the State Budget compared to the total amount of basic depreciation extracted in the year | Percentage (%) of basic depreciation retained by enterprises compared to the total amount of basic depreciation extracted in the year | |
| I. Industry | ||
| 1. Power industry | ||
| - Thermal power | 50 | 50 |
| - Hydroelectric power | 65 | 35 |
| 2. Fuel industry | ||
| - Coal mining, selection, processing | 40 | 60 |
| - Oil and gas extraction, processing | 40 | 60 |
| 3. Metallurgical industry | 40 | 60 |
| 4. Mechanical industry | ||
| - Machinery manufacturing | 40 | 60 |
| - Mechanical repair | 50 | 50 |
| - Rough tool manufacturing | 50 | 50 |
| 5. Electrical and electronics industry | 50 | 50 |
| 6. Chemical industry | ||
| - Chemical, rubber, plastic and products thereof | 50 | 50 |
| - Apatite ore mining and processing | 40 | 60 |
| - Fertilizer and pesticide production | 50 | 50 |
| - Various drug production | 50 | 50 |
| 7. Building materials production industry | 50 | 50 |
| 8. Wood processing and product manufacturing industry | 50 | 50 |
| 9. Marine fishing industry | 40 | 60 |
| 10. Production of goods from bamboo, rattan, and reed | 50 | 50 |
| 11. Cellulose and paper industry | 50 | 50 |
| 12. Food processing industry | 50 | 50 |
| 13. Grain processing industry | 50 | 50 |
| 14. Tailoring industry for various types of clothing | 50 | 50 |
| 15. Textile industry | 50 | 50 |
| 16. Leather, faux leather, and products made from leather and faux leather industry | 50 | 50 |
| 17. Porcelain and glass industry | 60 | 40 |
| 18. Printing industry | 50 | 50 |
| 19. Other industries | 60 | 40 |
| II. Surveying and construction sector | ||
| 20. Construction enterprises | ||
| - Testing equipment for complete production facilities | 65 | 35 |
| - Testing equipment for other production facilities and fixed assets | 50 | 50 |
| 21. Geological exploration enterprises, deep drilling surveys, and measurement stations | 40 | 60 |
| III. Agriculture sector | ||
| 22. Agricultural fields | 40 | 60 |
| 23. Tractor stations | 50 | 50 |
| 24. Irrigation and water conservancy enterprises | 40 | 60 |
| 25. Livestock breeding and crop cultivation stations | 40 | 60 |
| 26. Aquaculture and fisheries enterprises | 50 | 50 |
| IV. Forestry sector | ||
| 27. Reforestation, maintenance, and improvement | 40 | 60 |
| 28. Cultivation and harvesting enterprises | 50 | 50 |
| 29. Timber extraction and transportation from logging sites to storage areas (including rubber tapping) | 40 | 60 |
| V. Transportation and Communications sector | ||
| 30. Road transport | 50 | 50 |
| 31. Marine transport | 50 | 50 |
| 32. Rail transport | 50 | 50 |
| 33. Air transport | 50 | 50 |
| 34. River transport | 50 | 50 |
| 35. Loading and unloading, warehousing enterprises | 50 | 50 |
| VII. Postal services, information, and communication | 50 | 50 |
| VIII. Banking, commerce, supply, materials procurement | ||
| 36. Banking industry | 50 | 50 |
| 37. Commerce industry | 50 | 50 |
| 38. Supply, materials procurement | 50 | 50 |
| IX. Other material production industries and services | ||
| 39. Other material production | 50 | 50 |
| 40. Services | 50 |
50 |
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