Decision No. 87/2001/QD-TTg On piloting the allocation of revenue and expenditure for the activities of Vietnam Television.

Pursuant to …;

Regarding the pilot implementation of revenue and expenditure quotas for financial management in the activities of Vietnam Television

activities of Vietnam Television

____________________

PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to the Decree on Detailed Provisions for Implementation of the Ordinance on Thrift and Prevention of Waste dated February 26, 1998 and the Government's Decree No. 38/1998/NĐ-CP dated June 9, 1998 detailing the implementation of the Ordinance on Thrift and Prevention of Waste;

Pursuant to Decree No. 52/CP dated August 16, 1993 of the Government on the functions, tasks, powers, and organizational structure of Vietnam Television;

At the proposal of the Minister of Finance and the General Director of Vietnam Television,

DECISION:

Article 1. Vietnam Television receives state budget funding to fulfill its assigned functions and tasks. All revenues generated from advertising activities and other service activities must be remitted to the state budget according to current regulations.

Vietnam Television will implement a pilot program of revenue and expenditure quotas for financial management over two years (2001-2002) based on the principle of retaining all amounts due to the state budget from the operations of the Television Station, including value-added tax and corporate income tax from advertising activities and other service activities, recorded as income and expenses.

Article 2. The implementation of the pilot program of revenue and expenditure quotas for financial management by Vietnam Television must ensure the following objectives and requirements:

1. Fulfilling the political tasks of the Television Station as prescribed by the Government.

2. Adhering to the provisions of the Law on Press and the Law Amending and Supplementing Certain Articles of the Law on Press, guiding documents of the Law, and other regulations governing press activities.

3. Collecting revenues in accordance with established regulations. Using state-invested funds for television activities economically, enhancing material infrastructure, and increasing the income of employees.

4. Implementing financial transparency as required.

Article 3. The revenue and expenditure quotas for Vietnam Television over two years (2001-2002) are as follows:

1. The revenue quota is 230 billion VND per year, which includes the value-added tax and corporate income tax as stipulated in Point b Clause 2 of this Article.

2. The expenditure quota is 230 billion VND per year. Among these:

a) The expenditure quota includes expenses for regular activities of Vietnam Television to fulfill assigned political tasks. Vietnam Television autonomously allocates 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.

- Procurement of materials, goods, regular maintenance, and major repairs of assets and equipment.

- Payment of taxes, fees, and charges as prescribed, excluding value-added tax and corporate income tax arising from advertising activities and other service activities.

- Other expenses related to advertising activities and other service activities.

b) The aforementioned expenditure quota does not include the following items:

- 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.

- Investment in basic construction, national target programs, scientific research projects at the state level, and training at institutions under the management of Vietnam Television. These expenses are allocated from the state budget according to approved annual budgets by authorized authorities.

Article 4. The State manages the staffing levels of officials and civil servants within the organizational framework of Vietnam Television.

Vietnam Television may autonomously reorganize its structure (excluding the establishment of new subordinate organizations decided by authorized authorities), organize labor, and recruit personnel in accordance with the Labor Code to meet job requirements.

Article 5. Vietnam Television may apply current state regulations on salary and income systems for state-owned enterprises to determine the payment of salaries and wages to officials and staff (including contractual workers).

Article 6. The General Director of Vietnam Television is responsible for managing and utilizing the allocated funds to fulfill state-assigned tasks based on current expenditure regulations and the actual operational characteristics of the Television Station.

Article 7. Vietnam Television may use surplus revenues and savings for the following purposes:

1. For surplus revenues from cost savings, they shall be used as follows:

a) Increase salaries, wages, allowances, royalties, and contributions to employees;

b) Purchase equipment and enhance the material infrastructure of the Television Station;

c) Allocate up to three months' average actual salary and wage of officials and staff to the reward and welfare fund;

d) Improve the effectiveness and quality of television operations (training and improving skills for officials and staff, supporting scriptwriting for television programs, rewarding programs that win awards at festivals);

đ) Additional support beyond the state-prescribed termination benefits for redundant officials and civil servants due to restructuring, increasing labor productivity.

2. For revenues from increased income, they shall be used in the following order:

a) Basic construction investment of at least 70%;

b) The remainder shall be supplemented to the items specified in Clause 1 of this Article.

The specific amount allocated for the items specified in Clause 1 and Point b, Clause 2 of this Article shall be decided by the General Director of Vietnam Television.

Any surplus revenues and savings after ensuring the expenditure tasks prescribed in this Article, if not fully utilized in the year, shall be carried forward to the next year for continued use.

Article 8. Responsibilities of relevant Ministries and sectors:

1. The Minister of Finance shall be responsible for:

a) Establishing temporary regulations on budget preparation, disbursement, expenditure management, financial settlement, asset management, and financial inspection;

b) Cooperating with the Government’s Organizational and Cadre Affairs Board, the Ministry of Labor, Invalids and Social Affairs, and the Ministry of Culture and Information to inspect and evaluate the implementation of political tasks and revenue and expenditure quotas of Vietnam Television at the end of 2002; based on this, draw lessons from the pilot program and report; The Prime Minister.

c) Cooperating with the Minister of Planning and Investment to guide the use of the 2001 state budget allocation to Vietnam Television in accordance with the mechanism stipulated in this Decision.

2. The Minister of Planning and Investment shall be responsible for guiding the mechanism for using increased revenues compared to the quota for investment in basic construction and strengthening material infrastructure of Vietnam Television.

3. The Government’s Organizational and Cadre Affairs Board shall guide the management of staffing frames and reduction plans.

4. The Minister of Labor, Invalids and Social Affairs shall be responsible for guiding the establishment of labor standards, salary and wage management mechanisms, and income mechanisms for Vietnam Television.

Article 9. This Decision shall take effect from January 1, 2001.

Article 10. The Minister of Finance, the Minister of Planning and Investment, the Minister, the Head of the Government’s Organizational and Cadre Affairs Board, the Minister of Labor, Invalids and Social Affairs, the Minister of Culture and Information, and the General Director of Vietnam Television shall be responsible for guiding and implementing this Decision./.