This Circular guides the adjustment of ferry fares across the Tiền River and Hậu River, establishing a fund for constructing the Tiền River Bridge starting from October 1, 1989. The Mỹ Thuận Ferry Wharf Enterprise and Hậu Giang Ferry Wharf Enterprise must collect according to the new rates and allocate the difference into the bridge construction fund.
Đối tượng áp dụng
The Mỹ Thuận Ferry Wharf Enterprise and Hậu Giang Ferry Wharf Enterprise, and the Highway Management Association No. 7
Các điểm cốt lõi
- The Mỹ Thuận Ferry Wharf Enterprise and Hậu Giang Ferry Wharf Enterprise must develop a collection plan according to the new rates starting from October 1, 1989, and allocate the difference into the bridge construction fund for the Tiền River.
- The Highway Management Association No. 7 shall open a separate account at the State Bank to monitor and utilize the accumulated fund for bridge construction.
- The ferry wharf enterprises must prepare a consolidated revenue report, analyzing each revenue source into two parts: the portion retained for unit expenses based on old rates and the surplus collected for the state based on new rates.
- Quarterly and annually, the Highway Management Association No. 7 shall report detailed settlements to the Ministry of Transport and the Ministry of Finance.
- The Highway Management Association No. 7 shall prepare a budget for costs and additional bonuses for the two Ministries to review the retention ratio for the enterprises.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Increase capital for building the Tiền River Bridge, improve transportation infrastructure.
- Negative impact: Higher transportation costs due to new fare rates, affecting residents and businesses using ferry services.
❓ Câu hỏi thường gặp
What must the ferry wharf enterprises do starting from October 1, 1989?
Develop a collection plan according to the new rates and allocate the difference into the bridge construction fund for the Tiền River.
Where does the Highway Management Association No. 7 open a separate account?
At the State Bank to monitor and utilize the accumulated fund for bridge construction.
How must the ferry wharf enterprises prepare a consolidated revenue report?
Prepare a consolidated report, analyzing each revenue source into two parts: the portion retained for unit expenses based on old rates and the surplus collected for the state based on new rates.
How does the Highway Management Association No. 7 report detailed settlements?
Report detailed settlements quarterly and annually to the Ministry of Transport and the Ministry of Finance.
Are the ferry wharf enterprises eligible for bonuses?
Yes, the Highway Management Association No. 7 prepares a budget for costs and additional bonuses for the two Ministries to review the retention ratio for the enterprises.
Toàn văn
CIRCULAR
OF THE JOINT MINISTRY OF FINANCE AND TRANSPORTATION NO. 48-TT/LB
OCTOBER 23, 1989 GUIDING IMPLEMENTATION OF THE DECISION OF THE STATE COUNCIL CHAIRMAN IN THE DOCUMENT NO. 1682/CN OF THE STATE COUNCIL ON SEPTEMBER 15, 1989
To implement the decision of the State Council Chairman in Document No. 1682/CN dated September 15, 1989 on adjusting the ferry tolls for the Tiền River and Hậu River, the Ministry of Transportation and Finance guide the collection of the price difference and additional charges to establish the bridge construction fund for the Tiền River as follows: establish the bridge construction fund for the Tiền River as follows:
1. The Highway Management Association 7 shall calculate the new toll rates according to Document No. 1682/CN dated September 15, 1989 of the State Council, submit to the People's Committee of Kiên Giang and Hậu Giang Provinces for approval and implementation from October 1, 1989. Guide and direct the Mỹ Thuận and Hậu Giang ferry enterprises to record monthly collections, issue tickets at the new prices, inventory old tickets until September 30, and settle revenues for nine months in accordance with current regulations.
2. Based on the new collection levels, the ferry enterprises shall prepare annual and quarterly revenue plans to be submitted to the Ministry of Transportation, including:
- Revenue collected at the old rate to be spent according to the unit's plan.
- The difference between the old and new rates to establish the bridge construction fund for the Tiền River to be remitted to the Association.
3. The Highway Management Association 7 shall open a separate account at the State Bank to monitor the income and expenditure of the bridge construction fund for the Tiền River and stipulate the payment schedule for the Mỹ Thuận and Hậu Giang ferry enterprises to the State.
The ferry enterprises shall daily compile a summary of collections, specifically analyzing each type of revenue into two parts: revenue retained by the unit at the old rate, and revenue transferred to the State at the new rate.
4. Management and utilization of the bridge construction fund:
According to the aforementioned Document No. 1682/CN, the unspent funds collected for the bridge construction fund for the Tiền River need to be increased in turnover and yield, and will be decided by the Minister of Transportation for the most effective users according to the principle of ensuring higher interest rates than loan interest rates from the bank.
5. Accounting organization:
a. Ferry enterprises:
- Daily toll revenue recorded:
Debit Account 50, 51 - Credit Account 96 for revenue retained at the old rate.
- Account 78 for revenue transferred to the State.
- Transfer the revenue to the Association to establish the bridge construction fund for the Tiền River recorded:
Debit Account 78
Credit Account 50, 51
b. The Highway Management Association 7 shall open Account 71 to separately track the income and expenditure of the bridge construction fund for the Tiền River (as a sub-account).
Debit side records: - Loans or joint ventures - Construction costs, etc...
- Credit side records: - Revenue differences transferred by the ferry enterprises.
- Recovery of principal and interest from borrowing units or joint ventures.
6. Quarterly and annually, the Highway Management Association 7 must report detailed income and expenditure of the bridge construction fund for the Tiền River to the Ministry of Transportation and the Ministry of Finance.
7. To encourage enterprises to organize collections and compensate for additional expenses incurred due to implementing Document No. 1682/CN of the State Council, the Highway Management Association 7 is required to prepare a budget for additional costs and bonuses for review by the two Ministries to determine the proportion to be retained by the enterprise.
8. This Circular takes effect from October 1, 1989.
During implementation, if there are any issues, units should report to the Joint Ministries for study and appropriate modification.
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