Decision No. 84/2007/QD-TTg stipulates the method and rate of fees for the use of national railway infrastructure invested by the State. The Decision applies to organizations and individuals participating in the management, use, and business of railway infrastructure. The fee rate is 8% of the actual railway transport revenue, while rental prices are defined by the Ministry of Finance and businesses operating in this field. The Decision takes effect from January 1, 2008.
적용 범위
Organizations and individuals participating in the management, use, and business of national railway infrastructure invested by the State.
핵심 사항
- Railway transport enterprises → must allocate 8% of their railway transport revenue to be paid into the state budget as a fee for using railway infrastructure.
- Railway infrastructure business enterprises → are responsible for allocating 20% of the rental income from using railway infrastructure to be paid into the state budget, with the remainder recorded as enterprise revenue.
- Monthly, railway transport and railway infrastructure business enterprises → must declare the amount of fees and rental payments for using railway infrastructure to the Tax Authority within the first 20 days of the following month.
- All revenue from fees and rentals for using railway infrastructure → will be allocated in the annual state budget to fund the management, maintenance, and repair of the national railway system invested by the State.
🌐 이 문서의 사회적 영향
- Positive impact: Railway transport and railway infrastructure business enterprises will have to comply with regulations on fees and rentals for using infrastructure, which helps increase revenue for the state budget.
- Negative impact: It may impose a financial burden on railway transport and railway infrastructure business enterprises.
❓ 자주 묻는 질문
What is the rate of fee for using railway infrastructure?
The rate of fee for using railway infrastructure is set at 8%.
전문
Pursuant to …;
On the method and rate of fees and rental prices for using state-invested national railway infrastructure
state-owned enterprise
____________
PRIME MINISTER
Pursuant to the Law on Organization of the Government dated December 25, 2001;
Pursuant to the Law on State Budget dated December 16, 2002;
Pursuant to the Railway Law dated June 14, 2005;
Pursuant to the Ordinance on Fees and Stamp Duties dated August 28, 2001;
Pursuant to the Price Ordinance dated April 26, 2001;
Considering the proposal of the Minister of Transport.
DECISION:
Article 1. Scope and Objectives of Application.
1. This Decision stipulates the method and rate of fees and rental prices for using state-invested national railway infrastructure.
2. The subjects to which this Decision applies are organizations and individuals involved in managing, using, and operating state-invested national railway infrastructure.
In cases where international treaties to which the Socialist Republic of Vietnam is a party provide different provisions on fees and rental prices for state-invested national railway infrastructure, such provisions shall be applied according to the treaty.
Article 2. Rate and method of collecting fees for using state-invested national railway infrastructure
1. The fee rate for using state-invested national railway infrastructure is 8% of the revenue from railway transportation operations.
2. Railway transportation enterprises have the obligation to deduct the fee for using state-invested national railway infrastructure at the rate specified in Clause 1 of this Article and pay it into the State budget, and record the amount of the fee payable as part of their railway transportation business expenses.
Article 3. Rental price for using state-invested national railway infrastructure
1. The Minister of Finance is authorized to prescribe a framework price (excluding value-added tax) for leasing services of state-invested national railway infrastructure based on the proposals of railway infrastructure business enterprises.
2. Based on the framework price prescribed in Clause 1 of this Article and the actual situation in each locality, railway infrastructure business enterprises shall establish specific rental prices applicable to each type of service and publicly announce them before implementation.
3. Railway infrastructure business enterprises are responsible for deducting 20% of the rental income from using state-invested national railway infrastructure, calculated at the price specified in Clause 2 of this Article, and paying it into the State budget; the remaining portion shall be recorded as revenue of the railway infrastructure business enterprise.
Article 4. Management, collection, and utilization of fees and rental prices for using state-invested national railway infrastructure
1. Monthly, railway transportation enterprises are responsible for declaring the amount of fees for using state-invested national railway infrastructure that they must pay to the Tax Authority within the first 20 days of the following month.
2. Monthly, railway infrastructure business enterprises are responsible for declaring the amount of 20% of the rental income from using state-invested national railway infrastructure that they must pay to the Tax Authority within the first 20 days of the following month.
3. All collected fees for using state-invested national railway infrastructure and 20% of the rental income from using state-invested national railway infrastructure paid into the central budget shall be allocated in the annual budget for management, maintenance, and repair of the state-invested national railway system according to the State Budget Law.
Article 5. Effective Date
This Decision takes effect from January 1, 2008. Provisions on collecting rental fees for using railway infrastructure promulgated prior to the effective date of this Decision are abolished.
Article 6. Implementation Organization
1. The Ministry of Finance shall take the lead and coordinate with the Ministry of Transport to guide the implementation of this Decision.
2. The Ministers of Transport, Finance, Planning and Investment, Justice, and the General Director of Vietnam Railways Corporation are responsible for implementing this Decision./.
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