✦ 스마트 요약
Joint Circular No. 62-TT/LB guides the organization of collection, management, and use of fees for passenger ferry and floating bridge crossings. This Circular stipulates principles, objects, fee levels, management of receipts, budget plans, rewards, and final settlement reports.
적용 범위
Ferry and floating bridge stations under road management zones and Departments of Transport.
핵심 사항
- Collection of fees for passenger ferry and floating bridge crossings is considered as revenue for the State Budget, used to promptly fund the operation of ferrying people and vehicles across rivers. In cases where revenue does not cover planned expenditures, the State Budget will provide support; excess revenue over planned expenditures must be remitted to the State Budget.
- The level of fees for passenger ferry and floating bridge crossings shall be printed and distributed by local Tax Bureaus for use at the ferries. In necessary cases, the managing authorities of the ferries may print tickets but must coordinate with the Tax Bureau.
- Ferry and floating bridge stations must strictly manage the use of tickets and periodically report on the final settlement of ticket usage to the local Tax Bureau.
- The budget plan for income and expenditure at ferry and floating bridge stations is divided into revenue (ticket sales, monthly ticket booklets) and regular expenses (expenses for personnel organizing collections, minor repairs of equipment), and irregular expenses (major repairs, disaster relief).
- Daily collected fees for passenger ferry and floating bridge crossings must be deposited into an account at the National Treasury. Monthly, the road management zone or Department of Transport will base on the payment plan to temporarily advance funds to the ferry station management units for regular expenses.
- Ferry and floating bridge stations can allocate 4% of actual revenue to establish reward and welfare funds, but each fund cannot exceed six months' basic salary. Additionally, stations can allocate 30% of fines from evaders directly as rewards for those contributing to collection, management, and investment at the station.
- Ferry and floating bridge stations must regularly report their income and expenditure results to supervisory agencies. Record-keeping, accounting, and final settlement procedures shall be carried out according to regulations set by the Ministry of Transport.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing state subsidies and encouraging ferry stations to actively collect fees for direct use in river crossing operations.
- Negative impact: Increased burden of receipt management and budget planning procedures for ferry and floating bridge stations.
❓ 자주 묻는 질문
Who is exempted from paying fees for passenger ferry and floating bridge crossings?
War invalids, students under ten years old, police, military personnel, military and police vehicles, ambulances, fire trucks, disaster relief vehicles, and sanitation vehicles are exempt from paying fees for passenger ferry and floating bridge crossings.
Who determines the level of fees for passenger ferry and floating bridge crossings?
The level of fees for passenger ferry and floating bridge crossings shall be printed and distributed by local Tax Bureaus for use at the ferries. In necessary cases, the managing authorities of the ferries may print tickets but must coordinate with the Tax Bureau.
Daily collected fees for passenger ferry and floating bridge crossings must be deposited into which account?
Daily collected fees for passenger ferry and floating bridge crossings must be deposited into an account at the National Treasury where the ferry station is located.
What percentage of actual revenue can ferry and floating bridge stations allocate to establish reward and welfare funds?
Ferry and floating bridge stations can allocate 4% of actual revenue to establish reward and welfare funds, but each fund cannot exceed six months' basic salary.
How is it handled if planned expenditures exceed planned revenues?
If planned expenditures exceed planned revenues, the State Budget will consider providing support according to the plan for economic public services.
전문
| MINISTRY OF TRANSPORT AND COMMUNICATIONS - MINISTRY OF FINANCE ------------------- Number: 62/TT-LB | SOCIALIST REPUBLIC OF VIET NAM Independence – Freedom – Happiness --------------- Hanoi, July 23, 1993 |
JOINT CIRCULAR
GUIDELINES FOR THE ORGANIZATION OF COLLECTION AND MANAGEMENT AND USE OF FERRY AND FLOATING BRIDGE TOLL FEES
The Council of Ministers has issued Decision No. 253/CP on June 6, 1981, allowing the Ministry of Transport to organize the collection of ferry and floating bridge toll fees. The Ministry of Transport and the Ministry of Finance have issued Circular No. 2699/TT-LB on November 3, 1982, guiding the implementation of the aforementioned decision. After several years of implementation, it has been observed that the State's policy of collecting ferry and floating bridge toll fees and using revenues to cover expenditures is correct, reducing budget subsidies and promoting active revenue collection for direct use in river-crossing operations. Generally, ferry and floating bridge terminals have been improved with better investments, repairs, and facilities due to the use of toll fee revenues.
Currently, the Government has issued Decision No. 276/CT on July 28, 1992 regarding the unified management of various fees and charges. The Ministry of Finance has issued Circulars No. 48/TC-TCT on September 28, 1992 and No. 63/TC-TCT on October 28, 1992, guiding the organization and implementation of the collection and use of fee and charge receipts. However, due to the unique characteristics of the activities of collecting toll fees for ferry and floating bridge terminals, the Ministry of Finance and the Ministry of Transport guide the organization of collection, management, and use of ferry and floating bridge toll fees as follows:
I/ GENERAL PRINCIPLES.
- Ferry and floating bridge toll fees collected are considered as budget revenues, used to promptly cover expenses for organizing the transportation of people and vehicles across rivers. Ferry and floating bridge toll fees are used to cover both regular and non-regular expenses of ferry and floating bridge terminals. In cases where:
+ The revenue is insufficient to cover planned expenditures, the budget will provide support.
+ The revenue exceeds planned expenditures, the excess must be remitted to the budget.
Ferry and floating bridge units are exempt from business income tax, capital tax, and profit tax.
II/ OBJECTS OF COLLECTION AND LEVELS OF FERRY AND FLOATING BRIDGE TOLL FEES.
2. Rates:
The objects of collection remain as stipulated in Points 1 and 2 of Article 1 of Decision No. 159/HĐBT dated September 14, 1982, issued by the Council of Ministers.
2. Objects exempted from collection:
Exempted objects include:
- War invalids, students, children under 10 years old.
- Police, military.
- Vehicles of the military, police, and traffic police.
- Vehicles engaged in emergency medical services, firefighting, flood control, and sanitation.
When crossing ferries or floating bridges, exempted objects must present necessary documents for terminal inspection such as:
- War invalid cards or certificates for war invalids.
- Student cards or school certificates for students.
- Military, police, and traffic police personnel must present insignia or necessary documents.
For transport vehicles of military and police forces engaged in economic activities, all movements and transportation of people and goods outside combat and camp construction purposes must purchase tickets for ferries and floating bridges.
3. Regarding the level of collection
The level of ferry and floating bridge toll fees is entrusted by the Joint Ministry to the provincial or municipal authorities to decide (for shared terminals between two provinces, the People's Committee of the province where the terminal management unit is located decides). At present, the levels of ferry and floating bridge toll fees at terminals remain at the currently applied rates. If prices increase by more than 20% compared to the most recent issuance or revision date, the road management zones or Provincial Departments of Transport must submit to the People's Committees of the respective provinces or cities for consideration and adjustment of the toll fee levels to match current market prices.
III/ MANAGEMENT OF RECEIPT STAMPS AND PAYMENT FORMATS
1. Ferry and floating bridge toll fees are organized by local Tax Bureaus to print and distribute to terminals for use. In cases where terminals need to print their own tickets, road management zones (central terminals directly managed) and Provincial Departments of Transport (local and central terminals delegated management) must coordinate with local Tax Bureaus to determine ticket designs, establish management and usage regulations according to Circular No. 63/TC-TCT dated October 28, 1992, issued by the Ministry of Finance.
2. Terminals must strictly manage the use of tickets and periodically report and settle ticket usage to the local Tax Bureau.
IV/ PLANNING AND MANAGEMENT OF REVENUE USE FROM FERRY AND FLOATING BRIDGE TOLL FEES.
1. Revenue and expenditure plans at ferry and floating bridge terminals
The contents of revenue and expenditure activities at ferry and floating bridge terminals include:
a) Revenue:
- Revenue from selling tickets and monthly pass tickets for ferry and floating bridge toll fees.
- Other revenues (such as fines for evading tickets, compensation for damage to terminals and roads by vehicle owners, overloading penalties as stipulated by ferry and floating bridge terminals...).
b) Expenditures:
+ Regular expenditures:
- Expenditures for staff organizing collections at both ends of the terminals.
- Regular expenditures for staff organizing river crossings (for people and equipment).
- Minor repair costs for terminal and floating bridge facilities.
- Terminal management costs (including ticket printing and sales agent fees).
+ Irregular expenditures:
- Major repairs (periodic) of river crossing facilities, terminals, houses, ramps, dredging...
- Disaster relief costs for typhoons, floods, enemy attacks causing damage to facilities, bridges, and vessels.
- Purchase of floating bridge, ferry, boat, and management equipment, construction of terminals and passenger waiting rooms (excluding projects exceeding quotas).
Annually, road management zones, sections, and subordinate terminals base their revenue and expenditure plans on previous year's performance and assigned tasks for the planning year, submitting them to road management zones or Provincial Departments of Transport for review and adjustment, then submitting to the Ministry of Transport (for central terminals) or the People's Committees of provinces or cities (for local terminals) for approval.
For large terminals such as Bai Chay, Pha Rung, Ben Bing, Gianh River Terminal, My Thuan, Hau Giang (Can Tho), the review of revenue and expenditure plans must involve the Ministry of Finance.
If the planned expenditure exceeds the planned revenue, it will be considered for support from the State Budget under the plan for economic public services expenditure.
If the planned expenditure is less than the planned revenue, the excess revenue over expenditure must be remitted to the State Budget.
When the revenue and expenditure plans of ferry terminals and floating bridges have been approved by the Ministry of Transport and the People's Committee of the province or city, the road management zones and provincial transport departments must allocate the revenue and expenditure targets to each ferry terminal and floating bridge for implementation, while simultaneously sending the revenue and expenditure plans of the terminals to the relevant tax bureaus and local Treasury offices for coordinated management.
2. Utilization of toll revenues from ferries and floating bridges
Road management zones or provincial transport departments are permitted to open deposit accounts for ferry and floating bridge tolls at the Treasury where the terminal is located.
The daily toll revenues from ferries and floating bridges must be deposited into this account (for terminals far from the Treasury, deposits may be made every 2 to 5 days) to be used for expenditures according to the approved plan.
Once a month, the road management zone or provincial transport department bases on the payment and advance payment plan to provide regular expenses for the operation of the terminal to the management units, while transferring the remaining amount to the project management agency to settle the work volume according to the non-regular expense plan assigned by the zone or department to the Project Management Board. The remainder must be promptly remitted to the State Budget according to the approved plan.
3. Awards:
Ferry and floating bridge terminals are allowed to set aside 4% of their actual revenue to establish an award and welfare fund, but each fund shall not exceed six months' basic salary.
Additionally, terminals can set aside 30% of the fines collected from evaders for direct awards to those who contribute to ticket collection, management, and investment in the terminal, with the remaining 70% of the fines being remitted to the State Budget.
4. Final Accounts Reporting:
Ferry and floating bridge terminals must regularly and periodically report their revenue and expenditure results to the supervisory agencies.
The recording, accounting, and final accounts procedures shall be carried out in accordance with the provisions of the Ministry of Transport in Circular No. 30/TCKT dated January 12, 1993.
V/ IMPLEMENTATION PROVISIONS.
This Circular takes effect from the date of issuance, replacing Circular No. 2699/TT-LB dated November 3, 1982 of the Joint Transport Ministry-Finance Ministry. Any difficulties encountered during implementation should be reported to the Joint Ministry for review and appropriate amendments./.
| MINISTRY OF TRANSPORTATION DEPUTY MINISTER Le Kha | MINISTRY OF FINANCE DEPUTY MINISTER Pham Van Trong |
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관계도
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근거 1
159/HĐBT
Quyết định số 159/HĐBT
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62-TT/LB
Joint Circular No. 62 - TT/LB GUIDING THE ORGANIZATION OF COLLECTION AND MANAGEMENT, USE OF FEES FOR PASSENGER FERRY AND FLOATING BRIDGE CROSSINGS - 62
Expired
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인용 4
2699/TT-LB
Thông tư liên tịch số 2699/TT-LB Hướng dẫn thi hành Quyết định số 159-HĐBT ngày 14/9/1982 của Hội đồng Bộ trưởng về thu cước qua phà, cầu phao
만료됨
48/TC-TCT
Thông tư số 48/TC-TCT hướng dẫn thực hiện các quy định về thuế suất thuế lợi tức và miễn giảm thuế lợi tức đối với các dự án đầu tư nước ngoài tại Việt Nam
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253/CP
Quyết định số 253/CP
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276/CT
Quyết định số 276/CT
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해석 1
30/TCKT
Thông tư số 30/TCKT
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