This Circular guides the method for determining state capital indicators and budget revenue payments for classifying state-owned enterprises according to Decision No. 58/2002/QD-TTg. It applies to state-owned enterprises, state-owned corporations, and their members.
适用范围
Independent state-owned enterprises, enterprise members of state-owned corporations, and existing state-owned corporations operating in industries and professions specified in Decision No. 58/2002/QD-TTg.
要点
- Enterprise: State capital may be reflected in accounting books (excluding joint venture and joint operation contribution capital).
- Commercial banks and credit organizations: State capital may be reflected in accounting books (including charter capital, construction investment capital, development fund, and additional charter capital reserve fund).
- The indicator of budget revenue payment over three consecutive years is determined by calculating the average amount of budget revenue due from the enterprise in the three preceding years.
- This Circular takes effect fifteen days from the date of issuance.
🌐 本文件的社会影响
- Positive impact: Helps enhance transparency and effective management of state-owned enterprises and state-owned corporations.
- Negative impact: May cause difficulties in determining state capital indicators and budget revenue payments for enterprises.
❓ 常见问题
How is state capital at the enterprise calculated?
State capital at the enterprise is reflected in the enterprise's accounting books (excluding joint venture and joint operation contribution capital). For example: Business capital (Account 411), basic construction investment capital (Account 441), and development fund (Account 414).
How is the budget revenue payment indicator determined?
The budget revenue payment indicator over three consecutive years is determined by calculating the average amount of budget revenue due from the enterprise in the three preceding years.
To whom does this Circular apply?
This Circular applies to independent state-owned enterprises, enterprise members of state-owned corporations, and existing state-owned corporations operating in industries and professions specified in Decision No. 58/2002/QD-TTg.
When does this Circular take effect?
This Circular takes effect fifteen days from the date of issuance.
How is state capital at commercial banks and credit organizations calculated?
State capital at commercial banks and credit organizations is reflected in accounting books (including charter capital, construction investment capital, development fund, and additional charter capital reserve fund).
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 94/2002/TT-BTC |
Hanoi, October 21, 2002 |
CIRCULAR
Guidelines for determining state capital indicators and budget revenue payments
to classify state-owned enterprises according to Decision No. 58/2002/QĐ-TTg
dated April 26, 2002 of the Prime Minister
Pursuant to Decision No. 58/2002/QĐ-TTg dated April 26, 2002 on issuing criteria and classification lists of state-owned enterprises and State-owned Corporations issued by the Prime Minister;
The Ministry of Finance hereby provides guidelines for determining state capital indicators present in enterprises and budget revenue payments for classifying state-owned enterprises as stipulated in Clause 1.2, Point 1, Part I, Section A of Decision No. 58/2002/QĐ-TTg of the Prime Minister as follows:
1. Scope of application:
This Circular applies to independent state-owned enterprises, member enterprises of State-owned Corporations, and existing State-owned Corporations operating in industries and sectors specified in Clause 1.2, Part I, Section A of Decision No. 58/2002/QĐ-TTg dated April 26, 2002.
2. State capital indicators present in enterprises and state budget revenue payments shall be determined as follows:
2.1 State capital present in enterprises:
+ For enterprises: state capital present in enterprises is reflected in the enterprise's accounting books (excluding joint venture and associated investment capital) as follows:
Business capital (Account 411)
Capital for basic construction investment (Account 441)
Development fund (Account 414)
+ For commercial banks and credit organizations: state capital present in enterprises is reflected in the enterprise's accounting books as follows:
Charter capital (Account 601)
Construction investment capital (Account 602)
Development fund (Account 612)
Additional charter capital reserve fund (Account 611)
2.2 The indicator of budget revenue payments over the preceding three years is determined by calculating the average amount of budget payments due from the enterprise over the preceding three years.
The indicator of budget payments due in the year is shown at code 10 column 4, Part II - Implementation of obligations to the state - Business operation results report (form number 02) issued together with Decision No. 167/2000/QĐ-BTC dated October 25, 2000 of the Minister of Finance on issuing financial reporting regulations for enterprises.
3. Implementation Provisions.
This Circular takes effect fifteen days from the date of signature. Any difficulties encountered during implementation should be reported to the Ministry of Finance for consideration and resolution./.
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT DEPUTY MINISTER (Signed) TRAN VAN TA
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