Decision No. 47/2008/QD-BTC stipulates the level of collection, collection system, submission, management, and use of fees for technical inspection of machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector. This decision applies to organizations and individuals, both domestic and foreign, conducting technical inspections as prescribed.
适用范围
Organizations and individuals, both domestic and foreign, when authorized by competent state agencies to conduct technical inspection of machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector.
要点
- Domestic organizations and individuals and foreign organizations and individuals → must pay technical inspection fees according to the levels specified in the Fee Collection Schedule.
- The fee collection agency → is entitled to retain 90% of the fee amount to cover management and collection costs; submit 10% to the state budget.
- Technical inspection fees → are revenue items belonging to the state budget, managed and used in accordance with regulations.
- Other matters related to the collection, submission, management, and use of fees → shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC and Circular No. 45/2006/TT-BTC of the Ministry of Finance.
- This Decision takes effect fifteen days after its publication in the Official Gazette.
🌐 本文件的社会影响
- Positive impact: Ensuring safety for machinery, equipment, and materials in industry; increasing state budget revenue.
- Negative impact: Technical inspection costs may increase for enterprises, imposing financial burdens.
❓ 常见问题
What is the level of technical inspection fees for machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector?
The fee levels are specified in the Fee Collection Schedule for technical inspection of machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector issued together with this Decision.
Which agency is responsible for collecting technical inspection fees?
The agency assigned by the Ministry of Industry and Trade to organize the collection of technical inspection fees for machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector.
What is the ratio of retention and submission of fees to the state budget?
The fee collection agency is entitled to retain 90% of the fee amount to cover management and collection costs; submit 10% to the state budget.
When does this Decision take effect?
This Decision takes effect fifteen days after its publication in the Official Gazette.
How are other matters related to the collection, submission, management, and use of technical inspection fees regulated?
Other matters related to the collection, submission, management, and use of technical inspection fees for machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector are regulated in accordance with the guidance provided in Circular No. 63/2002/TT-BTC and Circular No. 45/2006/TT-BTC of the Ministry of Finance.
全文
Pursuant to …;
Regarding the regulation of the level of collection, the system of collection, submission, management, and utilization of fees for technical inspection of machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector
and other substances with strict safety requirements specific to the industrial sector
_________________________________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 24/2006/ND-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/ND-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No. 77/2003/ND-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the opinion of the Ministry of Industry and Trade at Circular No. 0448/BTC-CT dated January 14, 2008;
At the proposal of the Director of the Tax Policy Department.
DECISION:
Article 1. Organizations and individuals, both domestic and foreign, when being subject to technical inspection of machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector by competent state agencies must pay the corresponding fees as specified in the Table of Technical Inspection Fee Levels for Machinery, Equipment, Materials, and Substances with Strict Safety Requirements Specific to the Industrial Sector issued together with this Decision.
Article 2. The fees for technical inspection of machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector are revenues belonging to the state budget, which shall be managed and utilized as follows:
a. The fee collecting agency is entitled to retain 90% (ninety percent) of the collected fees to cover costs for managing and collecting fees according to prescribed regulations.
b. The fee collecting agency is responsible for submitting 10% (ten percent) of the collected fees to the state budget according to the relevant chapters, categories, sections, items, and sub-items of the current state budget classification.
Article 3. Other matters related to the collection, submission, management, utilization, payment receipts, publicizing the fee collection system, and charges not regulated in this Decision shall be implemented in accordance with the guidance provided in Circular No. 63/2002/TT-BTC dated July 24, 2002, and Circular No. 45/2006/TT-BTC dated May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding the implementation of laws on fees and charges.
Article 4. The Standard Measurement Quality Control Department shall be responsible for organizing and guiding the implementation of the Regulations adopted herein.
Article 5. Organizations and individuals subject to the payment of fees, agencies assigned by the Ministry of Industry and Trade to organize the collection of technical inspection fees for machinery, equipment, materials, and substances with strict safety requirements specific to the industrial sector, and related agencies are responsible for implementing this Decision./.
DEPUTY MINISTER
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