Circular No. 74/2001/TT-BTC supplements and amends Circular No. 18/2001/TT-BTC of the Ministry of Finance, guiding the non-collection and refund of price difference revenue for imported materials and raw materials used for producing and processing export goods. This Circular takes effect from January 1, 2001.
要点
- Customs authorities and financial agencies, State Treasury → implement the refund of price difference revenue according to the procedures stipulated in Circular No. 68/2001/TT-BTC.
- Imported materials and raw materials for producing and processing export goods → are exempted from collection and refunded price difference revenue from 1999 and 2000.
🌐 本文件的社会影响
- Positive impact: Reduces the financial burden on production and processing enterprises exporting goods.
- Negative impact: May complicate the refund process of price differences for customs and financial authorities.
❓ 常见问题
When can imported materials and raw materials for producing export goods be exempted from collection and refunded price difference revenue?
According to this Circular, imported materials and raw materials for producing and processing export goods may be exempted from collection and refunded price difference revenue from 1999 and 2000.
Which agency implements the refund of price difference revenue?
The Customs authority sends the decision on refunding the price difference to the financial agency, State Treasury to implement the refund according to the procedures stipulated in Circular No. 68/2001/TT-BTC.
When does this Circular take effect?
This Circular takes effect from January 1, 2001, applicable to cases that have exported in 1999 and 2000.
Are there any difficulties in implementing this Circular?
If any difficulties arise during implementation, enterprises or related agencies should report to the Ministry of Finance for study and amendment.
What conditions must be met to be exempted from collection and refunded price difference revenue?
The condition to be exempted from collection and refunded price difference revenue is that the imported materials and raw materials are used for producing and processing export goods.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 74/2001/TT-BTC |
Hanoi, September 21, 2001 |
CIRCULAR
Supplementing and Amending Circular No. 18/2001/TT-BTC dated March 22, 2001 of the Ministry of Finance
concerning the non-collection and refund of price difference revenue for imported materials,
used in the production and processing of export goods
Implementing the Prime Minister's directive in Official Letter No. 3506/VPCP-KTTH dated August 8, 2001 from the Government Office regarding the agreement on the non-collection and refund of price difference revenue for imported materials used in the production and processing of export goods in 1999 and 2000.
The Ministry of Finance supplements and amends Circular No. 18/2001/TT-BTC dated March 22, 2001 guiding the non-collection and refund of price difference revenue for imported materials used in the production and processing of export goods as follows:
I. AMEND POINT 3.4, SECTION II OF CIRCULAR NO. 18/2001/TT-BTC:
3.4. Based on the decision to refund the price difference issued by the Customs authority sent to the financial authority; the financial authority and the State Treasury shall implement the refund of the price difference revenue according to the refund procedures stipulated in Circular No. 68/2001/TT-BTC dated August 24, 2001 of the Ministry of Finance guiding the refund of revenues already paid into the state budget and correspondingly reduce the Export Support Fund.
II. SUPPLEMENTING POINT 1, SECTION III OF CIRCULAR NO. 18/2001/TT-BTC:
1. This circular takes effect from January 1, 2001.
For imported materials used in the production and processing of export goods that were actually exported in 1999 and 2000, the non-collection and refund of the price difference revenue will also be considered.
The refund of the price difference revenue in this case shall be carried out in accordance with the provisions at Point 3, Section II of Circular No. 18/2001/TT-BTC dated March 22, 2001 guiding the non-collection and refund of the price difference revenue for imported materials used in the production and processing of export goods and the amendments made in Section I of this circular.
THIS CIRCULAR SHALL TAKE EFFECT FROM THE DATE OF SIGNATURE.
Any difficulties encountered during implementation should be reported to the Ministry of Finance for study and amendment.
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER (Signed) TRAN VAN TA |
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