JOINT CIRCULAR No. 83/TTLB stipulates the collection of fees for issuing export and import permits and the examination of the content of cultural goods for trade and non-trade purposes. This document applies to organizations and individuals with cultural goods that need to be exported or imported.
Đối tượng áp dụng
All organizations and individuals (including foreign organizations and foreigners) with cultural goods subject to export and import permits from cultural authorities or content examination by designated agencies must comply.
Các điểm cốt lõi
- Organizations and individuals must pay a fee ranging from 2000 VND to 5000 VND per permit for issuing export and import permits for cultural goods (Article II.1).
- The amount of fees for examining the content of non-trade and trade cultural goods is specified in the Appendix, for example, video tapes from 1000 VND to 4000 VND per reel (Article II.A.1).
- The agency collecting fees retains 50% of the collected amount, of which 15% is used for rewards and 35% supplements operating expenses (Article III.1).
- The remaining amount after deducting the above ratio must be fully remitted to the state budget at the local treasury (Article III.1).
- Expenses for implementing content examinations of cultural goods are funded by the state budget annually according to projects (Article III.2).
🌐 Tác động xã hội từ văn bản này
- Strengthen management of the export and import of cultural goods to ensure national security and promote healthy cultural development.
- Financial burden on organizations and individuals with cultural goods needing to be exported or imported due to the payment of fees.
- The agency collecting fees benefits from retaining a portion of the collected amount.
❓ Câu hỏi thường gặp
What is the fee for examining the content of video tapes?
From 1000 VND to 4000 VND per reel (Article II.A.1).
What percentage of the collected amount does the agency collecting fees retain?
50% of the total collected amount, of which 15% is used for rewards and 35% supplements operating expenses (Article III.1).
How must the remaining amount after deducting the above ratio be remitted to the state budget?
It must be fully remitted to the state budget at the local treasury under the corresponding section, chapter, type, item, and sub-item of the state budget (Article III.1).
What fee must organizations and individuals with cultural goods needing to be exported or imported pay for issuing permits?
A fee ranging from 2000 VND to 5000 VND per permit (Article II.1).
Are expenses for implementing content examinations of cultural goods funded by the state budget annually according to projects?
The Department of Culture and Information must prepare a general budget project to be submitted to the financial authority at the same level for consideration and resolution (Article III.2).
Toàn văn
CIRCULAR
JOINT MINISTRY OF FINANCE - INFORMATION AND CULTURE DECREE NO. 83/TTLB
DATE DECEMBER 16, 1992 REGULATING THE COLLECTION OF FEES
FOR ISSUING EXPORT LICENSES AND CONTENT APPRAISAL
OF IMPORTED AND EXPORTED CULTURAL PRODUCTS
BOTH FOR COMMERCE AND NON-COMMERCE
Implementing Decision No. 276/CP dated July 28, 1992 of the Chairman of the Council of Ministers on the unified management of various fees and Circular No. 48/TC-TCT dated September 28, 1992 of the Ministry of Finance guiding its implementation.
To strengthen the management of import and export of cultural products, the Joint Ministry of Finance and Information and Culture stipulates the collection of appraisal fees for the content of imported and exported cultural products as follows:
I. PAYERS:
All organizations and individuals (including foreign organizations and foreigners) with cultural products subject to import and export must obtain a license from the competent cultural authority or undergo content appraisal by the authority responsible for issuing import and export licenses.
II. AMOUNT OF COLLECTION:
The fee for appraising the content of imported and exported cultural products and issuing import and export licenses for cultural products is set according to the attached schedule.
Based on the prescribed fee levels in this Circular and the specific conditions of each locality, the Department of Culture and Information shall coordinate with the Tax Bureau, the Department of Finance and Prices to establish specific fee levels for each type of cultural product, submit them to the People's Committee of the province or centrally-administered city for decision, ensuring that they do not exceed the maximum and do not fall below the minimum levels prescribed in this Circular.
III. PROCEDURE FOR PAYMENT AND DISTRIBUTION OF REVENUE:
1. Payment procedure and distribution:
The appraisal fee for the content of imported and exported cultural products is a revenue item of the State budget collected by the unit directly organizing the content appraisal (belonging to the culture and information sector) simultaneously with the issuance of import and export licenses for commercial and non-commercial cultural products.
When collecting the fee, receipts issued by the Ministry of Finance (Tax Administration) must be used. The fee-collecting agency shall collect the receipts from the local Tax Bureau and is responsible for managing and using them in accordance with the regulations stipulated by the Ministry of Finance. The fee-collecting unit must maintain separate accounting records for this fee collection.
The agency collecting the appraisal fee for the content of imported and exported cultural products and issuing import and export licenses for cultural products may retain 50% of the collected fees, of which 15% is used for rewarding those directly involved in the collection work, but the maximum annual reward shall not exceed six months' basic salary plus allowances under current regulations, including regional allowances, hazardous job allowances, etc. (if applicable), and the salary subsidy under the current system, and the remainder (if any) supplements the operating expenses of the sector, 35% is used to supplement the repair and maintenance costs of the appraisal equipment and to pay for the labor costs when hiring appraisers from other agencies. If unused within the year, it must be remitted to the State Budget.
The remaining amount (after deducting the above percentages) must be fully remitted to the State Budget at the local treasury under Item 35, Chapter, Type, Section, and Subsection corresponding to the State Budget Schedule. The deadline for payment shall be in accordance with the provisions of the local Tax Bureau where the agency issuing import and export licenses for cultural products is located.
Quarterly and annually, the fee-collecting agency must report and settle accounts with the same-level tax authority regarding the receipt of payments, the amount of fees collected, remitted to the State Budget, and the use of retained funds.
The provincial and municipal Tax Bureaus are responsible for inspecting and urging the agencies conducting content appraisals of cultural products to remit the budget in accordance with the provisions of this Circular.
2. Expenses for implementing content appraisals of cultural products:
The expenses for the management of the import and export of cultural products by the culture and information sector are state administrative expenses provided by the State Budget annually. Therefore, to ensure regular operations, the Department of Culture and Information must prepare a general budget proposal each year, including funds for the general appraisal work of imported and exported cultural products, and submit it to the same-level financial authority for consideration and resolution, including salaries, allowances, social insurance, travel expenses, regular maintenance, and purchasing necessary equipment to support the appraisal work.
Quarterly and annually, the Department of Culture and Information must settle accounts with the same-level financial authority regarding the aforementioned expenses and manage them strictly in accordance with the current state regulations.
This Circular takes effect from January 1, 1993. Any previous regulations contrary to this Circular are hereby abolished.
During the implementation process, if there are difficulties or obstacles, the Department of Culture and Information is requested to promptly reflect them to the Ministry of Culture and Information and the Ministry of Finance for research and resolution.
ANNEX
FRAMEWORK FOR COLLECTING APPRAISAL FEES FOR THE CONTENT OF CULTURAL PRODUCTS
IMPORTED AND EXPORTED FOR COMMERCE AND NON-COMMERCE:
(Annexed to Joint Decree No. 83/TTLB dated December 16, 1992)
I. LEVELS OF FEES FOR LICENSE ISSUANCE:
1. Export and import licenses for non-commercial and commercial cultural products.
Fee range: from 2,000 VND to 5,000 VND per license for export or import.
II. LEVELS OF FEES FOR CONTENT APPRAISAL OF CULTURAL PRODUCTS:
A. FOR NON-COMMERCIAL ITEMS:
|
Name of cultural item |
Unit of Measurement |
Appraisal method, |
Rate of Collection |
|
1. Cassette tapes |
Candy wrapper made of PVC 290mm x 210mm x 1000m/roll produced by Singapore |
Listening to the content of music tapes, talking tapes, aiming at news |
From 1,000 VND to 4,000 VND |
|
2. Video tapes |
hours |
Listening to the content of recorded video tapes of all types |
From 2,000 VND to 60,000 VND |
|
3. Compact discs |
discs |
nt |
From 2,000 VND to 3,000 VND |
|
4. Video discs |
discs |
nt |
From 10,000 VND to 25,000 VND |
|
5. Movie films |
reels |
Comparing the content |
From 5,000 VND to 10,000 VND |
|
6. Photography films, slide projectors |
reels |
various types and sizes |
From 1,000 VND to 2,000 VND |
|
7. Audio discs |
piece |
nt |
From 500 VND to 1,000 VND |
|
8. Books, newspapers, magazines |
With content requiring appraisal |
||
|
a. Export |
reels |
Various types |
From 200 VND to 600 VND |
|
b. Import |
reels |
nt |
From 200 VND to 1,000 VND |
|
9. Other types of materials (typed, handwritten, photocopied, roneoed, and other forms of reproduction). |
page |
various types |
From 10 VND to 400 VND |
|
10 Wall calendars, single sheet |
sheets |
various sizes |
From 200 VND to 400 VND |
|
- More than 6 sheets |
reels |
various sizes |
From 500 VND to 1,500 VND |
|
11. Artistic crafts, artistic works, art paintings |
piece |
Various categories and materials |
From 1% to 3% of the value of the item |
B For commercial items (must undergo appraisal):
From 0.2% to 0.4% of the value of the item.
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