Circular No. 36-TC/TQD stipulates the level of revenue incentives for local budgets regarding the submission of tobacco leaves and pork to the Central Government. The submission fee for pork increases from 400 VND/kg to 1800 VND/kg, while that for tobacco leaves is 50% of the total value according to the new directive price.
适用范围
Local budget
要点
- The local budget receives 1800 VND per ton for revenue incentives from the submission of pork to the Central Government (Article a).
- The local budget receives 50% of the total value of submitted tobacco leaves to the Central Government based on the new directive price (Article b).
- The basis for calculating revenue incentives, the submitting entities, and submission procedures remain in accordance with Circulars No. 02 TC/QLNS and No. 08 TC/TQD of the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact: Increase in revenue incentives for local budgets, helping to enhance financial resources for localities.
- Negative impact: Increased costs for the submission of pork and tobacco leaves for individuals and businesses.
❓ 常见问题
What is the level of revenue incentive for pork?
The level of revenue incentive for pork is 1800 VND per ton (Article a).
What percentage of the total value of submitted tobacco leaves does the local budget receive?
The local budget receives 50% of the total value of submitted tobacco leaves based on the new directive price (Article b).
When does this Circular take effect?
This Circular takes effect from January 1, 1981 (Final Article).
What is the basis for calculating revenue incentives?
The basis for calculating revenue incentives, the submitting entities, and submission procedures remain in accordance with Circulars No. 02 TC/QLNS and No. 08 TC/TQD of the Ministry of Finance (Final Article).
What is the level of revenue incentive for beef?
This Circular does not specify the level of revenue incentive for beef, only mentioning pork (Article a).
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------------------------ |
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Number: 36-TC/TQD |
Hanoi, December 21, 1981 |
CIRCULAR
Supplemental regulations on income incentives for local budgets from the submission of tobacco leaves and pork to the central government.
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Pursuant to Decision No. 313/CP dated October 1, 1980 of the Council of Ministers regarding the local budget's entitlement to income incentives from the submission of tobacco leaves and pork to the central government; the Ministry of Finance has issued Circulars No. 02 TC/QLNS dated February 12, 1981, and Circular No. 08 TC/TQD dated May 25, 1981, guiding the submission of the aforementioned income incentives to the local budget. To align with the new purchase price directives set forth in Decision No. 95/CP dated September 20, 1981, of the Council of Ministers, the Ministry of Finance supplements the level of local budget entitlements for income incentives from the submission of tobacco leaves and pork to the central government as follows:
a) Regarding pork: Previously, the local budget was entitled to 400 dong per ton, now it is set at 1800 dong per ton (one thousand eight hundred dong). For beef and cattle meat, the regulations will be established after the issuance of new purchase price directives by the government.
b) Regarding tobacco leaves: The local budget shall be entitled to an income incentive equal to 50% of the total value of tobacco leaves submitted to the central government based on the new purchase price directive (for each grade).
The basis for calculating income incentives, the entities responsible for payment, the payment procedures for income incentives to the local budget, etc., shall continue to be implemented in accordance with the provisions of Circulars No. 02 TC/QLNS and No. 08 TC/TQD of the Ministry of Finance mentioned above.
This circular takes effect from January 1, 1981./.
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KT/BỘ TRƯỞNG BỘ TÀI CHÍNH DEPUTY MINISTER (Signed) Chu Tam Thuc |
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