This circular amends and supplements certain points in Circular No. 76-TC/TCDN on guidelines for managing revenue, expenses, and product/service costs at state-owned enterprises. Notably, it allows the inclusion of salaries and allowances with salary characteristics of dedicated or concurrently held staff members of Party organizations and mass organizations in business expenses.
适用范围
State-owned enterprises
要点
- State-owned enterprises → are permitted to include salaries and allowances with salary characteristics of dedicated or concurrently held staff members of Party organizations and mass organizations in business expenses (Point 2)
- State-owned enterprises → are not allowed to include the operating costs of Party organizations and mass organizations, except as provided herein, in business expenses (Point 1)
- State-owned enterprises → may allocate funds from designated sources to supplement financial resources for Party organizations and mass organizations if necessary (Point 2)
- This circular takes effect on January 1, 1997
- Other provisions shall continue to be implemented in accordance with Circular No. 76-TC/TCDN dated November 15, 1996 of the Ministry of Finance (Final Point)
🌐 本文件的社会影响
- State-owned enterprises may allocate a portion of the operating costs of Party organizations and mass organizations as business expenses, thereby reducing financial burdens on the enterprise
- Party organizations and mass organizations within state-owned enterprises receive financial support from the enterprise to carry out their tasks
❓ 常见问题
Can state-owned enterprises include the operating costs of Party organizations and mass organizations in business expenses?
Yes, but only including salaries and allowances with salary characteristics of dedicated or concurrently held staff members (Point 2)
What provisions of Circular No. 76-TC/TCDN does this circular change?
It abolishes the provision prohibiting the inclusion of operating costs of Party organizations and mass organizations in business expenses (Point 1)
When does this circular take effect?
From January 1, 1997
全文
CIRCULAR
OF THE MINISTRY OF FINANCE NUMBER 57 TC/TCDN ON AUGUST 22, 1997
AMENDING AND SUPPLEMENTING CIRCULAR NO. 76 TC/TCDN DATED NOVEMBER 15, 1996
OF THE MINISTRY OF FINANCE REGARDING GUIDELINES FOR MANAGEMENT OF REVENUE,
EXPENSES, AND COST OF PRODUCTS AND SERVICES AT STATE ENTERPRISES
Implementing Decree No. 59/CP dated October 3, 1996 of the Government promulgating the "Regulation on financial management and business accounting for state enterprises," the Ministry of Finance issued Circular No. 76 TC/TCDN dated November 15, 1996 to guide the regime for managing revenue, expenses, cost of products, and services at state enterprises.
To align with the actual operational situation of Party organizations and mass organizations within enterprises, the Ministry of Finance amends and supplements certain provisions in Circular No. 76 TC/TCDN as follows:
1. Abolish the provision in Part II "Specific Provisions" - Section B "Management of Cost and Price" - Point 7 "The following items shall not be recorded as business expenses:"
+ Costs of activities of Party organizations and mass organizations.
...
2. The costs of activities of Party organizations and mass organizations at enterprises are implemented as follows:
..."
- Salaries and allowances with the nature of salaries for full-time or part-time staff of Party organizations and mass organizations shall be recorded in expenses and cost of products and services according to Circular No. 03 TT/TC-TW dated June 16, 1993 of the Central Organization Department guiding the implementation of temporary regulations on new salary systems for cadres, employees, and civil servants of Party organs and mass organizations.
- In addition to the budget funds of Party organizations and mass organizations at enterprises allocated from sources specified in Circular No. 517 TC/TCQT dated October 30, 1992 of the Central Financial Management Department guiding the implementation of the Resolution of the Political Bureau on the system of Party fees; Joint Circular No. 103 TTLB dated December 2, 1994 of the Ministry of Finance and Vietnam General Confederation of Labor guiding the collection of union dues; membership fees of other mass organizations if insufficient, enterprises may record in expenses to supplement funds for these organizations.
3. This Circular takes effect from January 1, 1997. Other provisions shall continue to be implemented according to Circular No. 76 TC/TCDN dated November 15, 1996 of the Ministry of Finance.
This Circular takes effect from January 1, 1997. Other provisions shall continue to be implemented in accordance with the provisions of Circular No. 76 TC/TCDN dated November 15, 1996 issued by the Ministry of Finance.
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