Number: 133 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, August 31, 2015
IT ' S SMART
Guide to the financial management mechanism for the Vietnam Chamber of Commerce and Industry
State Budget Rules 01 /2002/QH11 December 16, 2002;
The Management Law Base, which uses the state property on June 3, 2008;
Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
Decision base 310 -TTg on 29 June 1993 by the Prime Minister on the partnership of government agencies with the Chamber of Commerce and Industry of Vietnam;
Decision base No. 601/TTg on 1 August 1997 by the Prime Minister of the Government enacted the Rules of Operations of the Committee on Operations of Relations with Taiwan;
Base Decision Base 68 /2010/QĐ-TTg November 1, 2010, the Prime Minister ' s office on the submission of the assembly is in particular nature;
Base Decision Base 71 /2011/QĐ-TTg December 20, 2011 by the Prime Minister on the guarantee, funding funding from the state budget for the symbionation of the assemblies;
On the basis of the unification of the Vietnam Chamber of Commerce and Industry at the 1703 /PTM-TC digital text on July 23, 2015;
On the recommendation of the Director of Corporate Finance;
The Minister of Finance issued the Information Administration guidelines for the financial management of the Vietnam Chamber of Commerce and Industry.
Number one. Adjustment range
This provision provides the basis of financial management applicable to the Vietnam Chamber of Commerce and Industry (later known as VCCI).
Article 2. Subject applies
1. VCCI Agency in Hanoi, branches, representative offices and career units of the VCCI.
2. Committee in charge of relations with Taiwan (later called UBL).
Third. The principle of financial management against VCCI
1. VCCI operates under the financial autonomy and is funded by the state budget by regulation at the No. 1 Decision No. 1. 71 /2011/QĐ-TTg The Prime Minister's December 20, 2011, on 20 December 2011, the government's funding of the state budget for the symbionation.
2. Financial management for VCCI is defined and accounted for by two types of operations:
a) Trade and investment promotion activities to implement the expansion and economic development of the country; activities under the State of the State; activities that deploy programs, projects, plans to plan their own housing agency, and the activities of the government. It has the authority to approve (the following is generally offensive activities).
The state budget supports funding for activities that are planned to be handed over by the state agency.
b) Business activities, services: VCCI must self-guarantee the funding and comply with the legal practices of business operations, services.
3. The Permanent Board of VCCI is responsible for the construction and management of the VCCI's Financial Management Regulation based on this Information and existing financial management mode documents.
MANAGEMENT AND USE OF CAPITAL, ASSETS
1. The operating capital of VCCI includes:
a) The state budget is granted in the course of the operation; state capital is taken from another place to move; property values are tied to the land and others are charged into state capital by law.
b) Additional capital results from the specified annual results.
c) Other types of capital under the rules of the existing law.
2. VCCI is run annually by the state budget according to the content:
a) Make sure the operating costs of UBL.
b) Support for the conduct of promotion activities.
c) Support the operational and investment funding of facilities.
d) Other activities are guaranteed by the state budget or funding funding.
1. Principles of management, use of assets:
a) For the state property at VCCI, the management, use of the implementation under regulation at Article 36 and Article 37 Management Law, use state property and Article 2 of the Digital Protocol. 52 /2009/NĐ-CP June 3, 2009 of the Government Regulation and guidelines for certain provisions of the Law of Management, use of state assets.
b) For non-state assets, the VCCI does the administration, using the provisions of the civil law, the relevant law and the Charter of the VCCI.
2. Management content, capital use, assets must be specified specifically in the VCCI Financial Management Regulation and in principle at 1 Article. The VCCI chairman is responsible for the conservation of capital and state assets under the rule of law.
REVENUES, COSTS, PROFITS AND DISTRIBUTION OF PROFITS.
SOURCE AND SOURCE MANAGEMENT (NOT INCLUDING UBL)
1. Thu from active activity.
a) The admission fee and the fair run by the membership.
b) Collum activity at 1.2 paragraph 1 This. It costs the C/O level at the expense of the Ministry of Finance specified, or at the level of state support in the case of a policy of cessation of toll.
c) The donations, grants, gifts, gifts of money, the artifacts of individuals, organizations for promotion activities; obtained from foreign funding (under the project or aid).
d) Support from the state budget for deploying promotion activities.
e) Other sources of other legal sources follow the regulation of the law from the act of promotion.
1.2. The promotion activities carried out by the VCCI:
a) The active activities of the function, the task of regulation at the Charter of VCCI, which has a certificate of issuing a certificate of origin for the goods exported to Vietnam (C/O level) under the task of being given a competent authority;
b) The organization welcomes entrepreneurs, foreign organizations into Vietnam looking for investment opportunities, promotion of trade;
c) The establishment of the Vietnam Business Forum, the Vietnam Business Council, and the Government of the Republic of Vietnam.
d) The organization of party leaders to the leadership of the Party, the State for Foreign Works to expand international relations on trade, investment and tourism.
e) Deploy programs, projects, plans to plan approved by the state agency.
g) Other promotion activities are consistent with the function, the task specified in the Charter of the VCCI and the task of being assigned by the authorities.
2. Business Operations Revenue, Services:
a) The revenues from the sale of goods; published books, magazines; advertising activities.
b) Thu from the sale of the form C/O (form C/O) certification, the service fee corroboration of other necessary evidence in the business, confirming instances of infighting. The C/O semi-form price and the level of the certification service fee, confirmed by the VCCI Chairman and is responsible for the principle of offset by the cost of birth; the semi-form C/O currency price is not overtaken by the authorities performing the supply. Same service.
c) Other revenues from business activity, service in accordance with function, regulatory duties in the Charter of the VCCI.
3. Financial operating revenue includes:
a) The revenues arise from operating for office rental and other assets under the rule of law.
b) The bank interest rate, the interest due to the foreign exchange rate by the current regulation.
c) Other financial activity revenues under the rule of law.
4. Other income: The revenues from the sale of the instrument, the instrument that allocated all the value, was damaged or did not need to be used; obtained from liquoration, the fixed asset sale (except the state property stipulated in paragraph 1 Article 5 of this), the insurance collection reported. In compensation, debts must now be paid by the loss of income, collecting fines of the customer due to breach of contract and other revenues by law.
1. Source Management Principles:
The revenues of VCCI must be classified and tracked separately under two activities which are active activities and business activities, services. Other financial and income operating revenues are available from the promotion or business activity, the service must also be classified in accordance with these two activities.
2. Principles of Source Use:
a) Source from the catalyti-active activities used to deploy the activities of promotion.
b) Revenue from business operations, services are used to offset costs for business operations, services.
3. Some of the activities that follow management requirements must follow separately as: economic career projects, programs, projects, plans under a plan approved by the state agency, the VCCI needs a project management division (or the regulatory department), which is a part of the project. project), is responsible for ensuring sufficient revenue to cover activities and to use the source of the revenue provided in this Information and existing law regulations.
4. The management and use of a C/O-level source of charges is carried out by the current regulation of the Ministry of Finance and the relevant legal text.
5. The management and use of foreign aid revenues from the source of state budget revenues implemented by the Ministry of Finance guidelines for the management of the state finances to the non-reimbursable aid of foreign funds. The state.
COST AND COST MANAGEMENT (Not including UBL)
The cost of the VCCI is that all of the expenses that implement promotion and business operations, services, include:
1. Cost of raw materials, materials, external services (in accordance with actual consumption and actual cost price), the cost of allocation of tools, labor instruments, fixed asset repair costs, cost of prior to the cost of fixed-asset repair costs.
2. Cost of fixed asset depreciation in the current regulation.
3. Cost of wages, wages, cost-to-pay costs payable to the employer by regulation at the VCCI ' s Wage Statute. The Permanent Board or VCCI Chairman (under the Charter of the VCCI) is responsible for the construction, which enacted the VCCI ' s Wage Statute which guarantees the provisions of the existing law.
4. Social insurance premiums, health insurance, unemployment insurance, union funding for workers the VCCI must submit as a rule.
5. Cost of transaction, foreign, hospitality, marketing, marketing, advertising, and regulation of corporate income tax law.
6. Other money costs under the stipulation include: Tax money expenses, fees, fees, land rent; job subsidies, loss of employment to workers; cost for female labor; cost for medical work, environmental protection; labor protection and employment clothing. work; the cost of the labor to the worker; the cost of the party work, the team at the VCCI (the expense of the party organization, the body was spent from the specified source) and other money expenses.
7. The value of the citation and disposal of asset losses by regulation.
8. Cost of catalyth-activated activity at 1.2 paragraph 1 Article 6 This message. Some specific content:
a) Chi for the operation of investigation, survey; collection, disseminalization of information and policy propagation, law.
b) Chi organizes conferences, seminars, economic forums in and out of the country; the contact between the state agency with the business community representative.
c) The genus organizes training courses for the business.
d) The organization of businesses to study, survey foreign markets; Organization to receive entrepreneurs, foreign trade unions into Vietnam seeking investment opportunities, promotion of trade.
e) Chi for scientific research, journal publishing, and other economic information publications that are active.
f) The genus contributes to the activities of international organizations.
g) For the mobiling of funding to carry out the promotion activities: the case needed to hire a funding advisory, Permanent Board or VCCI Chairman-base of the existing law determines the level of consulting and self-responsibility of the government. It works when we do it.
9. Financial operating costs include: fixed asset rental costs; losses on foreign exchange rates arise in fact in the period and arbitrate arbitrate due to reassessment of the final balance of long-term receivres and must pay long-term origin. from the foreign currency, the loss of the loss upon sale of foreign currency; the cost of paying interest (including the underlying capital gains interest in the completed basic building works); the discount payment for the buyer of the service goods when payment is paid. before and the cost of other financial activities by the law of the present law.
10. Other activities: Cost of liquing the fixed asset (the remaining value and the cost of the concession liquation); the cost of fines due to the contract breach; the cost of collecting fines; the cost of the recovery of debts must be difficult to remove the plan. accounting and other operating expenses under the rule of law.
1. Cost of cost management:
a) The expenses must be classified, tracked separately under two activities which are active activities and business activities, services. Financial operating costs and other operating costs that arise from promotion or business activity, the service must also be classified according to these two activities.
b) For the general costs for both the promotion and business operations, the service, the VCCI performs a guarantee allocation that is consistent with VCCI activity characteristics. The criteria and methods of allocation must be unified, stable, regulated specifically in the VCCI Financial Management Regulation and the VCCI Chairman is responsible for this content.
2. Management measures:
The VCCI must closely manage the costs through construction, enacted, and the organization to implement economic-level formats-in line with economic characteristics-engineering, organizational modeling, VCCI's equipment. The rating must be disseminable to the execution, publicly available to the entire staff of workers in the agency that knows to perform and test, monitor.
PROFIT AND DISTRIBUTION
The operating profit of the year of the VCCI is formed from:
1. Business operating profit, service.
2. Deflation Deflation, the genus of the active operation, determined on the basis of the total number of proceeds of the year and the total implementation of the year of the act of promotion but does not include:
a) The number of revenues, the cost of the state budget and the funding of the state budget.
b) The funding has not yet been paid back, or moved next year in accordance with the agreement with the sponsor.
The profit made in the year of the VCCI after offset the previous year ' s loss under the regulation of the corporate income tax law, citing the Foundation for Scientific Development and technology under the rule of law, paying corporate income tax, the remaining profit being distributed. As follows:
1. Busing the losses of the previous year ' s expired expiration of the pre-tax profit.
2. The remaining number of returns is distributed as follows:
a) A minimum of 30% into the VCCI Development Investment Fund;
b) Quote the VCCI, the welfare of the VCCI: the level of quotation each by the Permanent Board of Permanent VCCI, which sums up the two maximum funds not exceeding 3 months of salary, wages and other income per annum made in the year with undebuned conditions. pay overdue and the ability to pay the debt to a limit of 0.5 or more;
c) The remaining profit number after the prescribed term at the points a, this paragraph continues to add to the VCCI ' s Development Investment Fund.
1. The Foundation for Science and technology Development: The extraction, management, the use of the use in accordance with the current regulation of the State.
2. The development investment fund is used to invest the formation of the fixed assets of VCCI, the management and use of the existing implementation fund.
3. The reward fund for:
a) At the end of the year or so often on the basis of labor productivity and work achievement for the VCCI 's public staff; Groundbreaking for individuals, the VCCI' s collective has initiatives to improve engineering, career processes, business methods, and more. High economic efficiency. The bonus level was decided by the VCCI Chairman after the consultation of the VCCI Corps.
b) The reward for individuals and units in addition to VCCI has a great contribution to business activity, management, benefits and operational outcomes of the VCCI. The bonus level was decided by the VCCI Chairman after the consultation of the VCCI Corps.
4. The Welfare Fund used to:
a) Investment building or repair of VCCI welfare works. Part of the capital to invest in building welfare works with other units under contract.
b) Chi for the welfare activities of the labourers of the VCCI.
c) Using a portion of the welfare fund to provide a difficult supply of mutants to workers including retirement, loss of power, into difficult circumstances, not a place of refuge or social charity.
The use of the welfare fund was decided by the VCCI Chairman after consultation with the VCCI union.
5. Exposition and use of the above-speaking funds must publicly implement financial public regulation, democratic rule in the establishment and regulation of the State.
6. The entire financial reserve balance of funds is connected to VCCI ' s development investment fund for use by regulation at this Smart.
TAIWAN WORKS COMMITTEE
1. The annual state budget as specified in Article 7 Decision No. 601/TTg on August 1, 1997 by the Prime Minister of the Government issued the Rules of Operations of the Committee on Operations of Relations with Taiwan.
2. The grants of individuals, domestic and international organizations to UBDL; the year-end balance if it is to be transferred next year for use.
3. Other legal funding sources follow the rule of law.
a) Pay pay, social insurance, health insurance, corporate funding for the UBL office staff under a regulatory regime.
b) The subgenus is responsible for the members and duties of UBL.
c) The cost of renting the office, purchase of the work equipment and the expenses for the operation of the UBL office.
d) For the divisions, the delegation entered service for the operation of UBL under the duties of the Prime Minister.
e) Other expenses for functional activity, UBL ' s mandate and in accordance with the rule of law.
2. Cost mode:
a) The expenditure on activities must be on the basis of a given authority approved by the authority of approval and implementation in accordance with the existing financial spending regime documents for the career administrative unit.
b) For activities that have the funding funding of individuals, domestic organizations, international organizations for UBDL, content and spending spending on a plan approved by the Chairperson UBL and must ensure the correct goal of funding (if there is a specific funding target).
ACCOUNTING REGIME, INSPECTION, AUDIT, REPORTING AND FINANCIAL PUBLIC PUBLIC.
1. The applicable accounting regime for VCCI is the Enterprise Accounting Mode.
2. The applicable accounting regime for UBL is the Career Administrative Accounting Mode.
1. VCCI is subject to the inspection, inspection, audit, supervision of the state agency with authority under the current regulation.
2. Accounting yearbook, the accounting term for the calendar year from 01 January to the end of December 31. VCCI is responsible for organizing the audit of accounting, quarterly financial statements, five for subordinated units. At the end of the quarterly accounting period, the year, the VCCI must establish, present and submit financial statements and statistical reports under the rule of law. The VCCI chairman is accountable to the law on the accuracy, honesty of these reports.
3. Financial Reporting (Balance Sheet; Business Activity Results; Monetary Report Statement; Financial Reporting Statement) and State Budget Decision Report (which does not include a basic building investment budget of state budget and business experience), and a bank account. State-funded aid money after a prescribed audit at paragraph 4 This must be sent back to the Ministry of Finance (Department of Corporate Finance, State Budget), the slowest day is September 30th of the year after the year of the report.
a) Financial Reporting, the state budget funding report of the VCCI must be audits by an independent audit organization operating legal in Vietnam. The signing of the audit contract, the implementation of the implementation and use of the audit results performed by the regulation of the Vietnam audit standard system and the existing regulations of the State.
b) The case of the VCCI report in the audit plan of the State Audit is not required to implement the regulation at the point a above.
For the basic building investment budget of the state budget; foreign non-reimbursable aid of state budget revenues, VCCI performs accounting, statistical, audit, audit, audit, financial reporting by law. The current administration of investment management; management of state finances for non-reimbursable foreign aid of state funds.
The VCCI makes public notice of financial reporting under the regulatory regime at Digital Information. 171 /2013/TT-BTC November 20, 2013, of the Ministry of Finance guidelines for publicly informed financial information at the Digital Protocol. 61 /2013/NĐ-CP June 25, 2013.
PLANNING, ALLOCATION, ALLOCATION AND ACCOUNTING.
STATE BUDGET FUNDING
1. Every year, the VCCI plans to draft the collection, the financing genus to the activities supported by the state budget on a regulatory content basis at 2 Article 4 This Smart, sending the Ministry of Finance (for regular spending), sending the Ministry of Planning and Investment (for the order). Basic building investments), sending ministries, specialized agencies (for the cost of implementing the target program, the subject, project) to review, the layout on the basis of the annual budget capacity and regulation of the State Budget Act, the oriented texts. The State Budget Act and the relevant documents.
2. The procurement plan, the main financing must be built on the basis of the supported and supported state budget items. Among the expected cost of the funding portion of the state budget offer support and the portion from the expected source out of the state budget. The principle determines the level of support from the state budget for certain items:
a) Administrative management: The state budget ensures UBL's operating budget and supports a portion of the operating funding that performs the promotion of VCCI's activities under the rule of law.
b) Economic career: The state budget supports a maximum of no more than 50% of the total cost of each economic career project. The specific genus and cost of each activity in the project must be formulated in accordance with standards and norms in documents regulating the current financial spending.
c) The implementation of programs, topics, projects provided by the competent authority to communicate in a regular spending budget: The state budget ensures or supports a portion of the costs of execution by regulation at the law-guided law enforcement law. The subject, the project.
d) The organization of the Party and State Leadership Parties to foreign affairs: Subject, content, and valuation of state budgets by regulation at Decision No. 1. 123 /2009/QĐ-TTg October 15, 2009 Prime Minister of the Government of the Government of the Government of the Government of the Prime Minister, Deputy Prime Minister of Government and Public Works No. 120 /CP-KTTH on January 20, 2004, Government of Government of the Government of the Government of the Government of the Government of the Republic of China on 20 January 2004 of the Government of the Government of the Government of the Government of the Government of the United States. The business unionships the leaders of the Party, the State for Foreign Works.
3. The office base of the state budget bill of the competent authority, VCCI allocations the funds to the units of subordination to implement the implementation, ensure the procedure of procedure itself, the planned plan, and the time of regulation.
4. The case needs to extend promotion activities, enhance facilities, engineering, or need support due to a difficult birth during the deployment of the State of the State assignment, the VCCI reported the Ministry of Finance (for regular spending), the report said. The Ministry of Planning and Investment (for basic building investment) to review, address by authority or synthesis, report the Prime Minister to consider, deciding on the addition of the funding of support and other conditions from the state budget.
1. For the expense of regular expenses, the other supports: the level by the order of money.
a) The expected base is assigned to the regular cost and the process of deploying operations, periodically 2 months/times, VCCI sets up the number of state budget funding used in the deposit of the Ministry of Finance to be reviewed, the funding level made.
b) For the funding of sudden, non-regular and independent event support funds: the granting of the development is at the time of the birth.
c) For the supported funds with a separate instruction text: the granting of the development is in accordance with the specific manual text.
2. For the basis of basic building investment funding: the withdrawal of the bill at the State Treasury by regulation.
1. On the basis of the Financial Reporting and State Budget Decision Report of the VCCI sent under the regulation at paragraph 3 Article 16 This Information, the Ministry of Finance (Department of Corporate Finance, State Budget) in coordination with the VCCI made the budget decision appraisal. the state book and the Periodic Appraisal Announcement by the State Budget Act and the existing manual text.
2. Base for the decision to determine the state budget decision:
a) The Ministry of Finance in coordination with VCCI organizes a portion of the funding of the state budget that has not been used or undecided; the record implementation-record the state budget on the cost of the funding under the course of record-writing.
b) For the portion of the state budget budget transferred to the following year in accordance with the regime, the VCCI is responsible for tracking, managing and using ensuring the correct implementation of the State Budget Law and the relevant manual text.
3. The determination of the basic building investment budget of VCCI to follow the provisions of the existing law on basic building investment management.
The planning of financing, confirming aid, management of use and recording-credits the aid of VCCI ' s state budget revenues implemented by the existing law of the existing law on state financial management for uncompleted aid. It ' s foreign to a state budget.
1. This message has the enforcement effect since October 20, 2015, replacing the Digital Information Digital. 14 /1999/TT-BTC 03/02/1999 of the Ministry of Finance provides financial management to the Chamber of Commerce and Industry of Vietnam.
2. During the execution, if there is an entangrium, the offer reflects in time to the Ministry of Finance to study the solution ./.