Circular 23/2015/ttlt-Btc-Bnnptnt: Instructions On Methods Of Investigation, Determine The Cost Of Production, As The Price Of Rice Production Of Goods To The Production Of The Year

Original Language Title: Thông tư liên tịch 23/2015/TTLT-BTC-BNNPTNT: Hướng dẫn về phương pháp điều tra, xác định chi phí sản xuất, tính giá thành sản xuất lúa hàng hóa các vụ sản xuất trong năm

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MINISTRY OF FINANCE-MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT
Number: 23 /2015/TTLT-BTC-BNNPTNT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, February 12, 2015

FEDERAL INFORMATION

Guidance on the investigation method, which determines the cost of production, valuation

Wheat production of crops in the year

_____________________________

Base Law Base 11 /2012/QH13 June 20, 2012;

Base. Number Protocol 177 /2013/NĐ-CP 14 November 2013 of the Government rules out details and guidelines for certain provisions of the Law of the Price;

Base. Number Protocol 109 /2010/NĐ-CP April 4, 2010 of the Government on the export business of rice;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government regulates the function, mandate, jurisdiction and organizational structure of the Ministry of Finance;

Base of Protocol 199 /2013/NĐ-CP 26 November 2013 of the Government regulates the functions, duties, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Minister of Finance; Minister of Agriculture and Rural Development issued a joint venture of guidelines on the method of investigation, which determines the cost of production, calculating the production of rice production of the production cases of the year.

Chapter I

COMMON RULES

What? 1. The adjustment range

This provision guidelines on the method of investigation, which determines the cost of production, calculating the price of grain production (then called the grain) in fact and determines the price of the expected grain production of the production cases of the year in the production conditions. Normally, no natural disasters, no epidemics.

What? 2. Subject applies

This information applies to agencies, organizations, households, individuals with regard to management, manufacturing, and rice business, rice in Vietnam.

What? 3. The principle of investigation, survey, aggregation of the census, determine the cost of production, calculating the price of actual rice production and the price of the expected grain production.

1. execute investigation, survey and synthesis of census metrics, surveys based on bases:

a) The qualifications and conditions of production, namely: production scales, technical facilities, materials supply conditions; quantity, quality of labor; ecological systems, arable systems, intensive levels of penetration, level of application of technological advances, degree of degree, degree of degree, active infrastructure and difficulties in the production and consumption of products;

b) An economic-engineering-based pricing system: A base of economic-engineering-based techniques issued by the agency to guide the application at the survey site: the same level of investment, fertilizer, drug protection, irrigation, and investment. labour and other relevant levels (if any). The absence of economic-engineering is based on the regulatory costs at the Article 2 Article 6 of this message for calculation;

c) Document logging, interviews, investigations, direct verification from the organization (if any), a producer and a worker;

d) The maximum number of statistics for the next 3 years;

b) The market price at the time or closest to the time needs to determine the cost of production and price of rice.

2. Cost of production and price of rice production is calculated on the basis of the investigation results, the actual survey of the production of each of the rice-producing households and conducting a total number of data according to the method of human rights.

3. The price of the expected average grain production is calculated on the basis of the actual average grain production of the entire manufacturing sector and the expected consumer price index (CPI) expected of the entire country of the planned five-run plan by the National Assembly.

Chapter II

SPECIFIC REGULATION

What? 4. Method of investigation, survey and synthesis of metrics, survey results to determine the cost of production, calculation of actual rice production, price of expected average rice production, and $24.50.

1. Select a broad format template to select the survey object, namely:

a) Select a region (or place) survey in the province: consists of a minimum of 3 districts/provinces.

b) Select the area (or place of the table) survey in the district: consists of a minimum of 3 xã/districts.

The selection of the above survey was selected by the Provincial People's Committee to represent the three areas of rice production, including: the region with favorable production conditions, the region with medium production conditions, the region with difficult production conditions combined with the criteria. about the ecological system and the rice cultivation system.

c) Select a survey object: the selected survey object is the actual passport whose grain production of the site of the commune is selected above to survey the collection of metrics. Each commune selected a minimum of 15 grain-based rice production by the Provincial People's Committee to represent three groups of rice-producing households (each of which comprised about one-third of the total number of selected households): consisting of high-grain producers, the household group. There is an average grain yield and a lower-average rice-yield group, which is associated with the criteria for the quality of rice.

2. The initial number of records of the original record, the retrograde interview method combined with the actual verification of business production conditions, market situation, and the reference to economic-technical standards issued by the authority under the authority of the authority. use in the area (or the site) of the survey (if any);

3. Comparison, 2012

Comparisons, which match the actual investigation results with statistics, market prices at the time or closest to the time required to determine the cost of production and price of rice.

In the case of material costs, the labor market is market value. If the market price is not determined, the average price between the maximum number of statistics is three years ahead and the average price of the escorts is investigated, the interview provides.

4. Total metrics, Census results

a) The results of the survey investigation in a society

-Total production cost aggregation: Plus a reasonable cost factor has spent on the grain production of all of the manufacturers that are investigated to the total cost of the production costs then split (:) for the total area of the combined investigators to find the cost of the cost. the average production fee of each element cost and the total cost of general costs per hectare of rice.

-Total price into a unit of products: The load of the grain output of all the households to the sum of the total output is then divided (:) for the total area of the supply of the respective investigators to figure out the general average yield for the hectare. It then takes the average production cost of a single hectare (:) for the average yield of one hectare to find the price of one kilogram of grain.

b) The combined results of the investigation, survey in a district

-Total production cost aggregation: The cost of calculating the average production cost of each of the communes is divided by the number of communes (each cost and total cost per hectare).

-The total price of a unit of products: The cost of calculating the price of each of the communes of each of the communes.

c) The combined results of the investigation, survey in a province

-Total production cost aggregation: The cost of calculating the average production costs of each district combined the number of the survey districts (which once cost the cost and total cost per hectare).

-The total price of a unit of products: The cost of calculating the price of the average product of each district combined.

What? 5. Principles of computation and unit

1. The principle of computation

a) The cost of production covers the actual costs that the household has spent in a rice production. If there is a cost to be born (the cost of the production of the rice and the cost of the production of other crops) is required to make a reasonable allocation for each crop type.

b) The cost of a reasonable production is the actual cost of the actual cost of the food produced in the manufacturing process at Clause 2 Articles 6 and in accordance with the specified bases at Clause 1, Article 3 This Information.

Each item cost of production to calculate the production of the rice production must be analyzed, which determines the amount, value, time, and location of the genus.

2. Identity Unit

Cost of production per element cost and counts as a currency (VNE) and attributs to one hectare (copper/ha).

As a result, the price of grain produces a single item and a copper (VNE) for one kilogram of rice (copper/kg).

What? 6. The actual harvesting productivity and actual production costs.

1. Performance (W): Feature performance productivity.

When the productivity performance is required to set the actual data set from the log book and direct interview of the manufacturer; it can be combined to review the statistics on the capacity of the statistics (year) of the statistical body and consider the relationship between the first place. With rice productivity with a system of economic-engineering pricing (if available) and the multi-year practical tracking experience of agricultural and statistical agencies.

The most important unit of rice is: ton/ha.

2. Charge of actual rice production costs (TC) tt )

Formula: TC tt = C + V-P I -P. ht

In it:-TC tt The total cost of actual production (copper/ha).

-C is the material cost per hectare (copper).

-V is the labor cost per hectare (copper).

-P. I is the Additive Product (copper) product.

-P. ht are supported (if available) (copper).

a) Physical expense (C)

The material cost (C) is the whole amount of actual physical costs, rationing that arose in a rice production consisting of: like, fertilizers, fixed asset depreciation, irrigation, soil, food protection drugs, irrigation, small instruments, fast equipment, waste costs, waste costs. Bank interest and other expenses. How to define as follows:

-Same expense.

The cost of the breed (copper) = the number of varieties (kg) multiplied by (x) the same price (copper ng/kg).

Specify the number of the same number: Depending on the cultivation practice that conducts the survey and must be specified when the set of metrics, in which:

The case of rice accumulation is produced by the method of "sowing" of the seed directly in seed, according to the number of food-related foods produced at the time of the investment, in reference to the economic-technical (if available) to exclude the number. The amount of the amount is not right due to the wrong process, so that the average loss is in the province.

The case of rice accumulation is produced by the "plating implant" method, the method of determining the number of breeds applied in a manner from the seed as above and the addition of the cost of the plating.

Identical price identification: Depending on the breed source used, the price of each type is determined by the principle that must be consistent with the market price at the time of purchase including: the actual purchase price of the manufacturer; the purchase price of another manufacturer; the price announcement. of the breed companies, the supplies that are producing business on the local site; the purchase price on the market and charging the transport cost of where the rice production (if any).

The self-producing case produces the same as the market price or the purchase price of the household.

-The cost of the land.

The cost of making land is the whole cost of the actual land, the rationing that the passport has spent in the production of rice according to the production process (sowing or implantation) and the costs arose to renovate, enhance the quality of the soil (as the cost of raking). The field, the processing of the corn, the salt; the remediation of the reclamation, erosion) is consistent with the price of the market at the time of the land.

-The fertilizer costs.

Fertilizer costs (copper) = The number of fertilizers (kg) multiplied (x) units (copper ng/kg)

Identify the number of fertilizers: The synthesis of magnetic, invoice, receipt of receipt when the household is purchased or through their flashbacks at the time of the investment, there is a reference to the economic-engineering (if available) system and the relationship between investment and investment. Rice productivity through the multi-year experience of the manufacturing, of agricultural agencies, statistics.

Valuation of the fertilizer price: The purchase price is consistent with the market price at the time of purchase to invest and calculate the cost of transportation of where the rice production (if any).

-Fixed asset depreciation costs (TSCE)

Fixed asset depreciation applies in accordance with the methodology and allocation of depreciation in the direction of the Ministry of Finance on the management mode, use and extract of TSCE applied to the business.

Determine what type of assets that are used for the production of the fixed asset type that applies under the current regulations of the Ministry of Finance. When calculating depreciation costs need to conduct a classification of TSCE to each group, each of which is used by a given principle, does not use non-calculation and does not calculate the depreciation assets that serve other needs to allocate to the production of rice. The case of a fixed asset lease for production is calculated according to the actual rental price at the time of the investment.

-Land lease costs.

The cost of renting the land is the entire cost of actual food production of the rice to lease the land in a rice production. Land lease costs are determined through the contract or agreement between the lease of the grain and the organization, the individual for the lease.

The rice-producing case used by the State for the use of the land was not charged with the cost of renting the land at the cost of production of rice.

-Water irrigation, pepper.

Irrigation costs are the entire cost of irrigation, consumption and cost of repair of the canals (if any) in fact, the rationing that the rice producer has spent to produce a rice case, in line with market prices at the time of the rice production, applies to places that are not available. the irrigation system and is not free of charge or in places with irrigation systems and is free of charge but still pay the cost of irrigation water irrigation, in which:

The contract for the production of a water pump is required by the cost of the lease, which is consistent with the market side at the time of the rice production.

The case for the production of the manufacturer uses a self-made water pump, which needs to verify the gasoline-run machine or the oil or electric machine, and determine the cost of the lease of the gasoline or gasoline machine or the electric machine on the market.

-The cost of food protection is the entire actual cost, the rationing for the delivery of food protection drugs (pesticides, diseases, herbicides and other drugs) that the rice production has spent in the production of a rice case, in line with market prices at the time. It's a drug-protection drug.

-Irrigation: Apply to places with irrigation systems and have a toll and calculation of the actual income (if any) or by regulation in existing law texts on the rate of toll revenues.

-Small gear, cheap stuff.

The investigator and the co-production of a particular statistical production of small kits, inexpensive items serving production, then calculated the purchase price in accordance with market price at the time of investigation and allocation for the 02 rice production cases of the year.

-The bank interest expense is the full interest of the total interest of the actual loan capital for the production of the rice that the household should pay in a production case.

For the case of a loan of a loan from the bank, interest rates are based on the loan amount, loan interest, and loan period at the credit contract signed between the manufacturer and the local Commercial Bank in which the loan is capital.

For the case of a loan of capital loans from other sources (personal loans, interest dealers selling interest, borrowing, borrowing, borrowing of agricultural cooperation), interest rates are maximal at the expense of the Bank of Commerce ' s year loans and at the time of the sale. It ' s a private equity loan.

In the case of a bank loan of money to be used for other purposes, this cost is not included in the cost of rice production.

-Other expenses

The other cost is the actual, rational costs associated with the production of a rice case in addition to the above cost depending on the actual conditions of each production area.

b) Labor cost (V)

Labor costs (V) are all of the costs of actual labor, the rationing of births (soil-fixing (plow, indiscriminate, axle), sowing, sowing, fertilizers, milkweed, milkweed, injection, food, rice, and rice, and rice, and wheat, and wheat, and wheat, and rice, and rice, and wheat. The co-production was spent in a rice production, in line with the price of labor on the market at the time of the labor lease.

The case of the lease for the lease of the irrigation service, pepper (rent, fuel and labor), or the lease of the plant protection service (including medicine, rent and injection) or lease of a rearguard (including machine, harvest, grain work), and rent. Wheat transfer home and accounting for these costs on the cost of matter is not included in the cost of labor.

Labor expense (copper) = Public number of days (public day) (x) Public day price (copper/day)

-Define public day for each type of work

Determination of the number of workdays workers have been investing in practice: Due to the number of spent working time periods for each type of work, each stitchup in one day should be required to rule on the 8-hour labor day (standard public day).

The method of regulation is as follows:

In it:-V TC is standard public day (day);

-V. n is the investment reality day (day);

-T t is the time (number of hours) to do the actual work in the day of the public due to a recall or record (now);

-T Q It is an eight-hour time period.

Example:

-The actual production case produces 6 hours a day of public day, and the eight-hour public day is as follows:

-The actual production case produces 12 hours a day of public day, and the eight-hour public day is as follows:

How to determine the number of actual public days to scale as follows:

The case has been determined that the level of labor day in economic-engineering terms-the engineering by the Department of Agriculture and Rural Development is at the same level.

In the absence of guidelines for guidance engineering, it is based on the results of the initial public day investigation, or the latest statistics.

-Define the payment price.

The household produces crop production or self-conduct of the work of the rice production, the price of labor in the actual rental price on the right market each stitchup at the time of the rice production.

c) Additive Product recovery I (if any)

Specifies the value of the revoked product to exclude from the main production costs. The meat of the grain is straw, stubble.

The case of a production contract has a by-product of a by-product to sell, except for the value of the by-product from the cost of production to charge the production of the rice production (the value of the recovered by-product is calculated by (=) the amount of the additive product (x) the value of the subproduct).

The non-income for sale does not count for elimination.

d) Charge P ht (if any)

The case of production is supported for grain production by state regulations, except for the cost of the rice production.

Non-supported passports are not included for elimination.

What? 7. The method of determining the price of actual rice production, price of grain production

1. Determine the price of actual rice production (Z tt )

In it:-Z tt is the actual price of one kilogram of rice (copper ng/kg);

-TC tt is the total cost of actual rice production per hectare (copper/ha);

-W is the actual productivity harvested (ha).

2. Determine the price of the expected rice production

The Ministry of Finance based on the price of the actual rice production of each province, the city with the previous year and the expected consumer price index (CPI) envisage the country of the five plans issued by the National Assembly for the basis of identification and announced price production of the reserves. This was in the manufacturing area from the beginning of the production to every single production of the year.

a) The price of rice production is expected per province

Formula:

Z dk (i, k) = Z tt (i- 1 , k) x (1 + CPI dk (j) )

In it:-Z dk (i, k) is the price of a five-year-old rice production.

-Z. tt (i-1 .k) is the price of the actual grain of grain in the same year;

-CPI dk (j) is the expected CPI of the country ' s five i run by Congress.

b) The price of the grain production is expected to produce the entire production area.

Formula:

Z bq dk (i, k) = Z bq tt (i- 1 , k) x (1 + CPI dk (j) )

In it:-Z bqdk (i, k) is the price of five-to-one-year-old rice production;

-Z. bqtt (i-1 .k) is the price of actual rice production, the last year of the entire production area being calculated by the total price of the actual rice of the provinces in the manufacturing sector divided by the total number of provinces, surveys;

-CPI dk (j) is the expected CPI of the country ' s five i run by Congress.

Chapter III

EXECUTION CLAUSE

What? 8. The organization performs

1. Ministry of Finance

The presiding officer, in collaboration with the Ministry of Agriculture and Rural Development Guide to regulatory content at this Smart; aggregate grain prices that envisage the production of the provinces, the Central City of China announced and determined the price of rice production. The tank is expected to produce every production of the entire production sector at the beginning of the production of rice.

2. Ministry of Agriculture and Rural Development

a) Coordinated with the Ministry of Finance to guide the regulatory content at this level and determine the price of the expected grain production for each production area of the entire production area.

b) Local guides apply economic-level production techniques used by each case to determine the cost of production and price of actual rice.

3. Provincial People ' s Committee

a) Command of the Department of Agriculture and Rural Development based on economic-technical standards issued by the competent authority to guide the application for each production year in line with local production conditions, to do the base calculation. production fee and price of rice production.

b) Directoring the Finance Department, in collaboration with the Department of Agriculture and Rural Development, the District People ' s Committee and the relevant sectors that investigate, survey the cost of production, charge the production of rice production of the year on the provincial capital. and sump up the results of the investigation, the survey on Appendix I and Appendix II is accompanied by this message.

c) Define and announce the price of the expected average grain production in the whole province from the beginning of each production case in the year.

d) Check out the investigation, survey the cost of production and price of rice in the province.

Making the price of a full-of-province grain production announced and directed by the Finance Department to submit an investigation into the Ministry of Finance to synthesum and determine the price of the expected grain production for each of the entire region's manufacturing. Production. The timing of the investigation, the survey of a rice production was soon after the end of the production.

4. Rice Production

Providing honest, full information on actual costs, actual productivity in rice production when investigated, interviews.

What? 9. Cost of execution

The funding for the survey, which determines the cost, counts the production of grain in accordance with the existing regulations on the management, use, and funding decision making of the investigations being spent from the provincial budget of the provinces, the Chinese direct city. Of course

What? 10. The effect of execution

1. This message has been in effect since March 29, 2015.

2. This information replaces the Digital Federal Information 171 /2010/TTLT-BTC-BNNPTNT 1 November 2010 by the Ministry of Finance and the Ministry of Agriculture and Rural Development on the guidelines for the investigation, the survey, determining the cost of production, calculating the production of rice production of the year.

3. In the course of execution if there is difficulty, the entanging of the People's Committee of the Provinces, the Central City of the Central Committee reflects on the Ministry of Finance, the Ministry of Agriculture and Rural Development to guide, resolve in time.

KT. MINISTER OF FINANCE
Chief.

KT. Minister of Agriculture and Rural Development
Chief.

(signed)

(signed)

Xiaowen Chen

The National Business