Circular No. 77/TC-CĐKT guides accounting for the collection and payment of additional charges and receipt of support funds from the price stabilization fund for enterprises. The document specifies the detailed accounting methods for the collection and payment of additional charges and receipt of support funds from the price stabilization fund, applicable to Vietnamese economic organizations that must pay additional charges or receive support from this fund.
Đối tượng áp dụng
Vietnamese economic organizations with products and goods required to pay additional charges according to the decision of the competent authority of the Government and enterprises receiving support funds from the price stabilization fund.
Các điểm cốt lõi
- are permitted to engage in import and export trade, production, and domestic consumption when their products and goods are required to pay additional charges according to the decision of the competent authority of the Government, in addition to their tax obligations under the law, they must also pay additional charges.
- When determining the amount of additional charge payable to the State budget for imported materials and goods, debit Account: 21, 23 ..., credit Account: 64 - Settlement with the State Budget (648 - Subsidies).
- When enterprises receive support funds from the price stabilization fund to offset part of the losses incurred in production and business operations, debit Account 64 - Settlement with the State Budget (648 - Subsidies), credit Account: 70, - Income.
- When enterprises sell goods, if there is a difference between the reserve cost price and the actual selling price, in addition to returning the entire price stabilization fund support received, enterprises must also pay an additional amount not exceeding 60% of the price difference to supplement the price stabilization fund.
- When the State budget supports enterprises assigned the task of stabilizing prices through interest-free loans or loans with low-interest rates, determine the amount of interest payable to the State budget to supplement the price stabilization fund.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enterprises reduce financial burdens and support during production and business operations.
- Negative impact: Enterprises need to comply with complex accounting regulations, which may cause difficulties in financial management.
❓ Câu hỏi thường gặp
When must enterprises collect and pay additional charges?
When domestically produced products and goods intended for export or domestic consumption are required to pay additional charges according to the decision of the competent authority of the Government.
How do enterprises receive support funds from the price stabilization fund?
Upon receipt of the government's decision on providing support funds, debit Account 64 - Settlement with the State Budget (648 - Subsidies), credit Account: 70, - Income. Upon receipt of the support funds, debit Account 50, 51 ..., credit Account 64 - Settlement with the State Budget (648 - Subsidies).
Is there any price difference when enterprises sell goods?
If there is a difference between the reserve cost price and the actual selling price, in addition to returning the entire price stabilization fund support received, enterprises must also pay an additional amount not exceeding 60% of the price difference to supplement the price stabilization fund.
How do enterprises receive support from the State budget?
If assigned the task of stabilizing prices, enterprises can receive support in the form of interest-free loans or loans with low-interest rates. When repaying the loan and interest to the State budget, determine the amount of interest payable to the State budget to supplement the price stabilization fund.
When does this circular take effect?
This circular takes effect from the date of issuance./.
Toàn văn
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MINISTRY OF FINANCE |
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Number: 77/TC-CĐKT |
Hanoi, September 10, 1993 |
CIRCULAR
Guidelines on accounting for the collection and payment of surcharges and the receipt of subsidies from the price stabilization fund for enterprises
charge surcharges and receive support funds from the price stabilization fund for enterprises
Pursuant to Decision No. 151/TTg dated April 12, 1993 of the Prime Minister and Circular No. 03/TT-LB dated May 28, 1993 of the Government Price Stabilization Board and Ministry of Finance on the formation, utilization, and management of the price stabilization fund, the Ministry of Finance provides guidelines on accounting for the collection and payment of surcharges and the receipt of subsidies from the price stabilization fund for enterprises as follows:
1. Accounting for the collection of surcharges.
Economic organizations permitted to engage in import and export trade, production, and domestic sales, if they have products or goods subject to surcharges according to the decisions of competent government authorities, in addition to their tax obligations under the law, must also pay surcharges.
When determining the amount of surcharge payable for domestically produced products or goods intended for export or domestic consumption, record:
Debit Account 40 - Consumption and Results
Credit Account 64 (648 - Subsidies)
Details: Payment to the price stabilization fund.
When determining the amount of surcharge payable to the State budget for imported materials or goods, record:
Debit Accounts: 21, 23 ...
Credit Account: 64 - Payments to the State Budget (648 - Subsidies)
When paying surcharges to the State budget, record:
Debit Account 64 - Payments to the State Budget (648 - Subsidies)
Credit Accounts: 50, 51...
2. Accounting for subsidies received from the price stabilization fund.
a) In cases where subsidies are received from the price stabilization fund to support a portion of losses incurred in production and business operations that are not repayable:
Upon receiving a decision from the Government (or an agency authorized by the Government) regarding the provision of subsidies from the price stabilization fund to enterprises to offset a portion of incurred losses, record:
Debit Account 64 - Payments to the State Budget (648 - Subsidies)
Credit Account: 70 - Income
When enterprises receive subsidies from the price stabilization fund, record:
Debit Accounts: 50, 51..
Credit Account 64 - Payments to the State Budget (648 - Subsidies)
b) In cases where subsidies are received for a portion or all of interest on borrowed capital from banks or a portion of circulation costs:
Upon determining the amount of subsidy according to the decision of the Government (or an agency authorized by the Government), record:
Debit Account: 64 - Payments to the State Budget (648 - Subsidies)
Credit Account 34 - Circulation Costs
When enterprises receive subsidies from the price stabilization fund, record:
Credit Account 64 (648 - Subsidies)
When receiving subsidies, record:
Determining the amount of subsidy to be returned to the State budget:
Debit Account 34 - Circulation Costs
Credit Account 64 - (648 - Subsidies)
When returning the amount of subsidy to be returned to the State budget:
Debit Account 64 (648 - Subsidies)
Debit Account 64 - Payments to the State Budget (648 - Subsidies)
When enterprises sell goods, if they break even, enterprises must return a portion or all of the subsidized price stabilization fund, record:
Determining the amount of price difference to be paid:
Debit Account 34 - Circulation Costs
Credit Account 64 - (648 - Subsidies)
When paying money to the State budget to supplement the price stabilization fund:
Debit Account 64 (648 - Subsidies)
Credit Accounts: 50, 51...
c) In cases where the State budget supports enterprises assigned the task of stabilizing prices through interest-free loans or loans with low-interest rates:
When the State budget lends from the price stabilization fund, record:
When enterprises receive subsidies from the price stabilization fund, record:
Credit Account 64 - (648 - Subsidies).
Determining the amount of interest due to the State budget to supplement the price stabilization fund, record:
Debit Account 34 - Circulation Costs
Credit Account 64 - (648 - Subsidies)
When repaying the loan and interest to the State budget, record:
Debit Account 64 (648 - Subsidies)
Credit Accounts: 50, 51...
This circular takes effect from the date of issuance./.
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(Signed) Pham Van Trong |
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