Decision No. 84/2003/QĐ-TTg amends and supplements Decision No. 87/2001/QĐ-TTg on piloting the allocation of revenue and expenditure for Vietnam Television to be applied in 2003. The allocation level for revenue and expenditure is VND 380 billion, including value-added tax and corporate income tax from advertising activities on television.
Scope of application
Vietnam Television
Key points
- Vietnam Television → implements the allocation of revenue and expenditure with a level of VND 380 billion in 2003, including value-added tax and corporate income tax from advertising activities on television.
- The allocation level for expenditure does not include investment construction costs, national target program expenses, state-level scientific research project expenses, and training expenses at schools under the management of Vietnam Television.
- Vietnam Television → implements salary and income systems according to Decree No. 10/2002/NĐ-CP and remuneration systems according to Decree No. 61/2002/NĐ-CP.
- The Ministry of Labor, Invalids, and Social Affairs → is responsible for guiding the establishment of labor standards for Vietnam Television.
- This Decision takes effect from January 1, 2003.
🌐 Social impact of this document
- Beneficiary: Vietnam Television implements the pilot allocation of revenue and expenditure with a specific level.
- Increased costs for Vietnam Television due to compliance with new salary and remuneration regulations.
- Affected party: Workers at Vietnam Television may be affected by changes in salary and income systems.
❓ Frequently asked questions
What is the allocation level for revenue and expenditure?
The allocation level for revenue and expenditure for Vietnam Television in 2003 is VND 380 billion, including value-added tax and corporate income tax from advertising activities on television.
Which expenditures are not included in the allocation level?
The allocation level for expenditure does not include investment construction costs, national target program expenses, state-level scientific research project expenses, and training expenses at schools under the management of Vietnam Television.
How does Vietnam Television implement the salary system?
Vietnam Television implements the salary system according to Decree No. 10/2002/NĐ-CP and the remuneration system according to Decree No. 61/2002/NĐ-CP.
Who is responsible for guiding the establishment of labor standards for Vietnam Television?
The Ministry of Labor, Invalids, and Social Affairs is responsible for guiding the establishment of labor standards for Vietnam Television.
When does this Decision take effect?
This Decision takes effect from January 1, 2003.
Full text
Pursuant to …;
Regarding amendments and supplements to Decision No. 87/2001/QĐ-TTg on pilot implementation of revenue and expenditure quotas for Vietnam Television applicable in 2003
On pilot implementation of revenue and expenditure quotas for Vietnam Television applicable in 2003
Pursuant to Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations for units with operating revenues;
_______________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to Decision No. 87/2001/QĐ-TTg dated June 1, 2001 of the Prime Minister on pilot implementation of revenue and expenditure quotas for Vietnam Television;
At the proposal of the Ministry of Finance in Circular No. 576 TC/HCSN dated January 16, 2003,
Permitting Vietnam Television to implement revenue and expenditure quotas for financial purposes with certain contents as stipulated in Decision No. 87/2001/QĐ-TTg dated June 1, 2001 of the Prime Minister in 2003.
DECISION:
Article 1. Amending and supplementing some Articles stipulated in Decision No. 87/2001/QĐ-TTg as follows:
Article 2. Article 3. The quota for revenue and expenditure for Vietnam Television in 2003 shall be as follows:
1. Amend Article 3 as follows:
1. The revenue quota is VND 380 billion, including VAT and corporate income tax as specified in point b, Clause 2 of this Article.
2. The expenditure quota is VND 380 billion, including:
a) The expenditure quota includes expenses for regular activities of Vietnam Television to fulfill assigned political tasks. Vietnam Television shall proactively allocate expenditures within the actual annual revenue to cover the following items:
- Payment of salaries, wages, allowances, royalties, and contributions to employees.
- Payment of operational expenses supporting professional work.
- Purchase of materials, goods, regular maintenance, major repairs of assets, and equipment.
- Payment of taxes, fees, and charges as prescribed, excluding VAT and corporate income tax arising from advertising activities on television and other service activities.
- Other expenses related to advertising activities on television and other service activities.
b) The expenditure quota mentioned above does not include the following items:
- Payment of VAT and corporate income tax on advertising activities on television and other service activities.
- Investment in basic construction, special national programs, scientific research projects at the state level, and training at schools under the management of Vietnam Television. These expenses will be allocated from the state budget according to the approved annual budget.
Article 5. Vietnam Television shall implement salary and income regulations as stipulated in Decree No. 10/2002/NĐ-CP dated January 16, 2002 of the Government on financial regulations for units with operating revenues, and implement royalty regulations as stipulated in Decree No. 61/2002/NĐ-CP dated June 11, 2002 of the Government on royalty regulations.
2. Amend Article 5 as follows:
3. Amend Clause 4 of Article 8 as follows:
"The Ministry of Labor, Invalids and Social Affairs shall be responsible for guiding the establishment of labor norms for Vietnam Television."
This Decision takes effect from January 1, 2003.
Article 3. The Minister of Finance, the Minister of Labor, Invalids and Social Affairs, the General Director of Vietnam Television, and the heads of relevant agencies are responsible for implementing this Decision.
Article 4. The Minister of Finance, the Minister of Labor, War Invalids and Social Affairs, the General Director of Vietnam Television, and the Heads of relevant agencies are responsible for implementing this Decision.
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