This Circular guides the payment, use, and settlement of corporate income tax for state-owned enterprises engaged in public services under the Ministry of Public Security. These enterprises must register, declare, pay, and settle taxes according to specific procedures, with the corporate income tax primarily used for reinvestment in enterprises within the same sector. This Circular takes effect fifteen days from the date of issuance.
适用范围
State-owned enterprises engaged in public services under the Ministry of Public Security
要点
- State-owned enterprises engaged in public services under the Ministry of Public Security → register, declare, pay, and settle corporate income tax according to specific procedures.
- Quarterly, these enterprises → prepare tax declaration forms, issue 'Authorization to Debit' to deposit the tax amount into the account of the Ministry of Public Security at the State Treasury in Hanoi City.
- The corporate income tax amount → is mainly used for reinvestment in enterprises within the same sector.
- The Ministry of Public Security → compiles the use of the tax amount in the annual budget settlement of the Ministry of Public Security.
- This Circular takes effect fifteen days from the date of issuance.
🌐 本文件的社会影响
- Positive impact: Helps state-owned enterprises engaged in public services under the Ministry of Public Security comply with tax regulations, ensuring revenue for the state budget.
- Negative impact: May impose additional administrative management and procedural burdens on these enterprises.
❓ 常见问题
What should state-owned enterprises engaged in public services under the Ministry of Public Security do?
These enterprises must register, declare, pay, and settle corporate income tax according to the specific procedures as guided by this Circular.
How is the corporate income tax amount used?
The corporate income tax amount is primarily used for reinvestment in enterprises within the same sector.
What should enterprises do quarterly?
Quarterly, these enterprises must prepare tax declaration forms and 'Authorization to Debit' to deposit the tax amount into the account of the Ministry of Public Security at the State Treasury in Hanoi City.
What is the responsibility of the Ministry of Public Security?
The Ministry of Public Security compiles the use of the corporate income tax amount in the annual budget settlement of the Ministry of Public Security.
When does this Circular take effect?
This Circular takes effect fifteen days from the date of issuance.
全文
JOINT CIRCULAR
||| Guidelines on the submission, use, and settlement of corporate income tax for state-owned enterprises engaged in public services under the Ministry of Public Security
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||| Pursuant to the Corporate Income Tax Law 1997;
||| Pursuant to the State Budget Law 1996; and the Law Amending and Supplementing Certain Provisions of the State Budget Law 1998;
||| To align with the specific characteristics of production and business activities of state-owned enterprises engaged in public services under the Ministry of Public Security, the Ministry of Finance and the Ministry of Public Security hereby provide guidelines on the submission, use, and settlement of corporate income tax for state-owned enterprises engaged in public services under the Ministry of Public Security as follows:
I- SCOPE OF APPLICATION
||| This Circular only provides guidelines on registration, declaration, submission, use, and settlement of corporate income tax for state-owned enterprises engaged in public services under the Ministry of Public Security.
||| II- REGISTRATION, DECLARATION, SUBMISSION OF TAX AND SETTLEMENT OF TAX
||| State-owned enterprises engaged in public services under the Ministry of Public Security shall be responsible for registering, declaring, submitting, and settling corporate income tax (including both public service tasks and other production and business activities outside public service tasks) according to the following procedures:
||| 1\. Annually, based on production and business tasks and plans assigned by the Ministry of Public Security, state-owned enterprises engaged in public services shall prepare plans for collecting and submitting corporate income tax and submit them to the Ministry of Public Security for consolidation and reporting to the Ministry of Finance.
||| 2\. Quarterly, state-owned enterprises engaged in public services shall be responsible for preparing tax declaration forms for corporate income tax and submitting them to the Ministry of Public Security and the Ministry of Finance, specifying the amount of tax due, the amount already paid, and the remaining amount to be paid; at the same time, they shall issue a "Direct Payment Mandate" to directly pay the corporate income tax due into the account of the Ministry of Public Security opened at the State Treasury in Hanoi City.
||| The amount of corporate income tax submitted by state-owned enterprises engaged in public services under the Ministry of Public Security to the aforementioned account must be recorded and accounted for separately.
||| Every six months, the Ministry of Public Security shall prepare a consolidated report on the corporate income tax submitted by state-owned enterprises engaged in public services (with confirmation from the State Treasury in Hanoi City), and simultaneously send along lists and contents of work (or projects) funded by the corporate income tax that have been agreed upon between the two Ministries to the Ministry of Finance to process the recording of revenue into the state budget (allocated 100% to the central budget) while recording expenditures from the state budget for the Ministry of Public Security according to current regulations.
||| 3\. At year-end, state-owned enterprises engaged in public services under the Ministry of Public Security shall be responsible for reporting and settling corporate income tax according to current regulations.
||| III- USE OF CORPORATE INCOME TAX
||| 1\. The additional corporate income tax of state-owned enterprises engaged in public services supplements the budget for the Ministry of Public Security mainly to support reinvestment back into state-owned enterprises engaged in public services. Investment and procurement of materials and assets using retained corporate income tax must comply with current national regulations on procurement and investment in basic construction and must be agreed upon with the Ministry of Finance regarding the content and list of expenditures.
||| 2\. At year-end, the Ministry of Public Security shall be responsible for summarizing the use of corporate income tax for annual settlement of the state budget of the Ministry of Public Security.
IV- IMPLEMENTATION
||| 1\. State-owned enterprises engaged in public services under the Ministry of Public Security shall be responsible for registering, declaring, and submitting corporate income tax according to the guidelines provided in this Circular.
||| 2\. The Ministry of Finance shall take the lead and coordinate with the Ministry of Public Security to regularly inspect and urge state-owned enterprises engaged in public services under the Ministry of Public Security to implement registration, declaration, submission, and settlement of corporate income tax as stipulated in this Circular.
||| 3\. This Circular takes effect fifteen days after its issuance date.
||| During implementation, if there are difficulties or issues, units are requested to promptly reflect them to the joint ministries for research and resolution.
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