This Decision stipulates that the deadline for ceasing to process budget revenue and expenditure records for state capital investment support to State-owned enterprises shall be from May 31, 2003. Documents submitted before January 17, 2003, will continue to be processed until May 30, 2003.
适用范围
State-owned enterprises
要点
- State-owned enterprises → shall not record revenue or expenditure for state capital investment support from debts owed to the State budget including taxes and other payments due to the State budget prior to December 31, 1999, which were misappropriated by the enterprise for investment in fixed assets after May 30, 2003.
- State-owned enterprises → may continue to record revenue or expenditure for state capital investment support for documents submitted to the Ministry of Finance before January 17, 2003 (as evidenced by postmark) until May 30, 2003.
- State-owned enterprises → shall not consider or process state capital investment support if the documents are incomplete according to the regulations of the Ministry of Finance.
🌐 本文件的社会影响
- Positive impact: Reducing the financial burden on State-owned enterprises through the cessation of processing old debts.
- Negative impact: State-owned enterprises may face difficulties in accessing new investment capital if their documents are incomplete.
❓ 常见问题
When will State-owned enterprises not be allowed to record revenue or expenditure for state capital investment support?
State-owned enterprises shall not record revenue or expenditure for state capital investment support from debts owed to the State budget including taxes and other payments due to the State budget prior to December 31, 1999, which were misappropriated by the enterprise for investment in fixed assets after May 30, 2003.
When will the documents of State-owned enterprises submitted to the Ministry of Finance continue to be processed?
Documents of State-owned enterprises submitted to the Ministry of Finance before January 17, 2003 (as evidenced by postmark) will continue to be processed for recording revenue or expenditure for state capital investment support until May 30, 2003.
What will happen if the documents of State-owned enterprises are not complete according to the regulations of the Ministry of Finance?
If the documents of State-owned enterprises are not complete according to the regulations of the Ministry of Finance, such documents will not be considered or processed for state capital investment support.
When does this Decision take effect?
This Decision takes effect 15 days after its publication in the Official Gazette.
Is there a specific deadline for State-owned enterprises to complete their documents?
According to this Decision, documents of State-owned enterprises submitted to the Ministry of Finance before January 17, 2003 (as evidenced by postmark) will continue to be processed for recording revenue or expenditure for state capital investment support until May 30, 2003.
全文
Pursuant to …;
Regarding the termination period for processing budget revenue and expenditure records to support investment capital for state-owned enterprises
investment capital for state-owned enterprises
____________________
THE MINISTER OF FINANCE
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government on the tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 172/2001/QĐ-TTg dated November 5, 2001 of the Prime Minister on the handling of deferred debt, frozen debt, and tax cancellation and other State budget payments owed by enterprises and business establishments facing difficulties due to external factors, and Decree No. 69/2002/NĐ-CP dated July 12, 2002 of the Government on management and handling of overdue debts of state-owned enterprises;
Pursuant to Resolution No. 02/2003/NQ-CP dated January 17, 2003 of the Government on several main policies and solutions to be focused on implementing economic and social development tasks in 2003;
Pursuant to the guidance of the Prime Minister in Circular No. 1588/VPCP-KTTH dated April 4, 2003 regarding the deadline for processing budget revenue and expenditure records to support investment capital for state-owned enterprises;
At the proposal of the Director of the Enterprise Finance Department,
DECISION:
Article 1:As of May 31, 2003, the processing of budget revenue and expenditure records to support investment capital for state-owned enterprises from debts owed to the State budget including taxes and other State budget payments from December 31, 1999 and earlier, which have been misappropriated by state-owned enterprises to invest in fixed assets according to approved projects and remain unpaid, shall be terminated as stipulated in:
- Section III, Part B of Circular No. 32/2002/TT-BTC dated April 10, 2002 of the Ministry of Finance guiding the implementation of Decision No. 172/2001/QD-TTg dated November 5, 2001 of the Prime Minister on the handling of deferred debt, frozen debt, and tax cancellation and other State budget payments owed by enterprises and business establishments facing difficulties due to external factors;
- Item 1.1, Point 1, Section II, Part B of Circular No. 85/2002/TT-BTC dated September 26, 2002 of the Ministry of Finance guiding the implementation of Decree No. 69/2002/NĐ-CP dated July 12, 2002 of the Government on management and handling of overdue debts of state-owned enterprises.
Article 2:For applications for investment capital support submitted to the Ministry of Finance before January 17, 2003 (the date of issuance of Resolution No. 02/2003/NQ-CP), if they are complete with all required procedures as specified by the Ministry of Finance (Enterprise Financial Department), the processing of budget revenue and expenditure records to support investment capital will continue until May 30, 2003. In cases where the applications are incomplete with required procedures, the Ministry of Finance will not consider or process support for investment capital for the enterprises.
Article 3:This Decision takes effect fifteen days after its publication in the Official Gazette.
The Director of the Enterprise Financial Department, the Director of the State Budget Department, the Director of the General Taxation Department, and the heads of related units are responsible for implementing this Decision.
(Amended pursuant to Correction No. 5244/TC/VP dated May 20, 2003)
DEPUTY MINISTER
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