Circular No. 4757-TC/TCDN guides accounting, statistical reporting, and economic recording for guesthouses and inns transitioning to business operations as prescribed by the State. This document applies to units under Ministries, Corporations, enterprises, provincial city People's Committees, and mass organizations.
适用范围
["Guesthouses and inns belonging to Ministries, Corporations, enterprises, Provincial City People's Committees, and mass organizations"]
要点
- "Guesthouses and inns transitioning to business operations must implement accounting and statistical reporting systems and record-keeping as stipulated by the Accounting and Statistics Ordinance (May 20, 1988), Regulations on Organizing State Accounting (March 18, 1989), and Enterprise Accounting System (November 1, 1995)"
- "Guesthouses and inns transitioning to business operations must implement financial management mechanisms and economic accounting according to the Law on State-Owned Enterprises; Decree No. 59/CP dated October 3, 1996 of the Government"
- "Guesthouses and inns are subject to land rental fees and land taxes as prescribed by the Land Law (July 14, 1993), Decree No. 87/CP (August 17, 1994) and Ordinance on Rights and Obligations of Domestic Organizations Granted Land by the State"
- "Guesthouses and inns located in coastal or mountainous areas with limited operating periods must apply land price adjustment coefficients according to Decree No. 87/CP (August 17, 1994)"
- "Land rental fees and land taxes for mountainous regions are typically 50% of the land value in plains of the same category"
🌐 本文件的社会影响
- "Ensure transparency in the business operations of guesthouses and inns"
- "Help units manage finances and economic accounting according to regulations"
- "Improve legal grounds for calculating land rental fees and land taxes"
❓ 常见问题
Guesthouses and inns transitioning to business operations must implement which accounting and statistical reporting system?
The Accounting and Statistics Ordinance (May 20, 1988), Regulations on Organizing State Accounting (March 18, 1989) and Enterprise Accounting System (November 1, 1995)
Guesthouses and inns located in coastal or mountainous areas with limited operating periods must apply land price adjustment coefficients according to which Decree?
Decree No. 87/CP (August 17, 1994)
What percentage of the land value in plains of the same category are land rental fees and land taxes for mountainous regions typically?
50%
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 4757 TC/TCDN ON DECEMBER 31, 1997
REGARDING THE OPERATIONS OF HOTELS AND LODGES
Dear: - Ministries, agencies equivalent to ministries, and government-affiliated agencies.
- People's Committees of provinces and centrally-administered cities
To implement the directives of the Prime Minister in Point 2 of Circular No. 5967/KTTH dated November 24, 1997 regarding the operations of hotels and lodges, the Ministry of Finance guides on accounting and statistical systems, economic recording and calculation methods, land rental prices, and land taxes for hotels and lodges transitioning to business operations under Decision No. 317/TTg dated June 29, 1993 and Directive No. 753/TTg dated December 12, 1994 of the Prime Minister as follows:
Hotels and lodges belonging to ministries, general corporations, enterprises, provincial and municipal people's committees, and mass organizations must when transitioning to business operations comply with the following requirements:
1. Implement regulations on accounting and statistical systems, recording methods, and economic calculation established by the State for all businesses (regardless of economic components) as stipulated in legal documents: The Accounting and Statistics Ordinance promulgated by the State Council on May 20, 1988; Regulations on Organizing National Accounting issued according to Decree No. 25-HĐBT dated March 18, 1989 of the Council of Ministers (now the Government); Enterprise Accounting System issued with Decision No. 1141-TC/QĐ/CĐKT dated November 1, 1995 by the Minister of Finance regarding the Business Accounting Regulations; Circular No. 10-TC/CĐKT dated March 20, 1997 of the Ministry of Finance guiding amendments and supplements to business accounting regulations.
2. Implement financial management mechanisms and business accounting methods as prescribed in the Law on State-Owned Enterprises; Decree No. 59/CP dated October 3, 1996 of the Government, and circulars guiding implementation of this decree.
3. Apply regulations regarding land rental prices and land taxes stipulated in legal documents: The Land Law dated July 14, 1993; Decree No. 87/CP dated August 17, 1994 of the Government setting a framework for land prices; Ordinance on rights and obligations of domestic organizations granted state-owned land or leased land by the State dated October 14, 1994; Decree No. 85/CP dated December 17, 1996 of the Government implementing the Ordinance on rights and obligations of domestic organizations granted state-owned land or leased land by the State and Circular No. 70-TC/QLCS dated October 7, 1997 of the Ministry of Finance guiding implementation of this decree.
For hotels and lodges in coastal areas and highland regions with limited operational time during the year (operating seasonally but transitioning to business operations), apply adjustment factors for land price frameworks as stipulated in Decree No. 87/CP dated August 17, 1994 of the Government. As land rental prices and taxes for coastal and highland regions have been studied and incorporated into the framework of land prices issued under this decree (the land value basis for calculating rent and tax in mountainous areas is typically 50% of that in plains with the same category of land).
The Ministry of Finance hereby informs ministries, sectors, and localities to implement accordingly.
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