Circular No. 76-TC/CĐTC guiding standards for ranking lottery enterprises

CIRCULAR

Guidelines for ranking lottery enterprises

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Implementing Decree No. 26/CP dated May 23, 1993 of the Government on the temporary regulations on wage systems in enterprises and Circular No. 21/LBTT dated June 17, 1993 of the Ministry of Labor, War Invalids and Social Affairs - Ministry of Finance guiding the ranking of enterprises. After reaching an agreement with the Ministry of Labor, War Invalids and Social Affairs through Official Letter No. 2872 LDTBXH/TL dated August 28, 1993, the Ministry of Finance issues the criteria for ranking lottery enterprises to be uniformly applied throughout the country as follows.

I. RANKING CRITERIA:

The ranking criteria for lottery enterprises are defined as follows:

1. Group of management complexity indicators (accounting for 45% of total points) including specific indicators:

a. Business capital: This indicator is determined based on the existing capital from the state budget and self-supplemented capital at the end of December 1992.

b. Number of lottery types: This indicator is determined based on the number of lottery types permitted by the Ministry of Finance to issue.

c. Scope and location of operation - the area allowed to sell tickets:

- Narrow scope: Province or region

- Wide scope: Nationwide

Additionally, potential market development capacity of the enterprise is considered.

d. Number of employees: Calculated based on the number of permanent employees listed in the payroll of the Lottery Enterprise Company (excluding contractual employees for specific tasks).

2. Group of business efficiency indicators (accounting for 55% of total points) including specific indicators:

a. Actual revenue is the actual income from lottery operations as stipulated in Official Letter No. 1184 TC/TCT/NV1 dated July 1, 1992 of the Ministry of Finance guiding the tax on lottery revenue.

b. Fulfillment of obligations to the State includes: Budget payments (revenue tax, profit tax, capital tax, property tax, basic depreciation, other payments as prescribed by the State).

c. Actual profit: the profit obtained by the Lottery Enterprise Company after fulfilling its obligations to the State (excluding profit tax).

d. Profit margin on allocated capital - this indicator reflects the effectiveness of capital utilization.

Business efficiency indicators are taken from the settled figures of the reporting year and the implementation of the planning year up to the time of requesting enterprise ranking, with reference to the results of the two previous years.

For the time being, in 1993, the figures from the settled accounts of 1992 and the implementation of the 1993 plan up to the time of enterprise ranking will be used, with cross-referencing and reviewing the situation of the years 1990 and 1991.

II. SCALE OF POINTS FOR EACH SPECIFIC INDICATOR AND THE STANDARD POINT TABLE FOR ENTERPRISE RANKING.

TO RANK ENTERPRISES.

1. Scale of points for each specific indicator:

Standard points for each level of achievement of each indicator are defined as follows:

2. Standard point table for ranking lottery enterprises.

The standard point table for ranking lottery enterprises is defined as follows

Based on the points of each indicator, determine the total points achieved by the lottery enterprise to rank it into one of the four categories above.

III/ IMPLEMENTATION

1. Based on the ranking criteria for lottery enterprises mentioned above, the Ministry of Finance proposes that the Department of Finance and Price Control coordinate with the Department of Labor, War Invalids and Social Affairs, together with the Lottery Enterprise Company, to conduct an evaluation and assign preliminary ranking points for lottery enterprises to ensure harmonization of wages between the supervising authority and the enterprise and among local enterprises, to be submitted to the Provincial People's Committee for decision on ranks II and below, and to send the decision to the Ministry of Finance for management and monitoring.

Lottery enterprises proposed to be ranked I shall have the Provincial People's Committee prepare a proposal to the Joint Ministries; after reaching consensus with the Ministry of Finance and the Ministry of Labor, War Invalids and Social Affairs, the decision will be made.

The period for reviewing changes in enterprise rankings according to general regulations is three years.

2. The decision on the ranking of lottery enterprises serves as the basis for determining new wage levels for the General Director, Deputy General Director, Chief Accountant, and setting the position allowance for department heads and equivalent positions in the Lottery Enterprise Company.

In cases where enterprises score less than 40 points and the Lottery Enterprise Company has not been re-established as a state-owned enterprise under Decree No. 388/HĐBT dated November 20, 1991 of the Council of Ministers on the establishment and dissolution of state-owned enterprises, they will not be ranked according to the above regulations and will apply the wage of Deputy General Directors of Grade I and II of Category IV as stipulated in Decree No. 26/CP dated May 23, 1993 of the Government and Circular No. 21/LB-TT dated June 17, 1993 of the Joint Ministries of Labor, War Invalids and Social Affairs - Ministry of Finance, specifically:

- Wage of General Director: Coefficient: 3.28

Wage received on April 1, 1993 was 226,000 VND

- Wage of Deputy General Director: Coefficient: 3.04

Wage received on April 1, 1993 was 212,000 VND

After ranking, for the Chief Accountant, if appointed in accordance with Circular No. 64/TT-LB dated December 12, 1990 of the Joint Ministries of Finance - Labor, War Invalids and Social Affairs, they will be ranked equivalent to Deputy General Director. If not appointed in accordance with the aforementioned circular, they will be paid professional wages and leadership position allowances according to the enterprise category as department heads of the company.

During the implementation process, if there are any difficulties, please report to the Ministry of Finance through the Department of Finance, Department of Labor, War Invalids and Social Affairs, and the local Lottery Enterprise Company for research and resolution./.