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Circular No. 117/2014/tt-Btc: Guide The Implementation Of A Number Of Articles Of Decree No. 67/2014/nd-Cp Of July 2014 Of The Government On A Number Of Fisheries Development Policy

Original Language Title: Thông tư 117/2014/TT-BTC: Hướng dẫn thực hiện một số điều của Nghị định số 67/2014/NĐ-CP ngày 07 tháng 7 năm 2014 của Chính phủ về một số chính sách phát triển thủy sản

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FINANCE MINISTRY
Number: 117 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, August 21, 2014

IT ' S SMART

Oh. We ' re going to do some of the things of the digital decree. 67 /2014/ND-CP 07th

July 2014 by the Government on some of the mercury-based development policies. n

____________________

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 67 /2014/ND-CP July 7, 2014 of the Government on a number of fisheries development policies;

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;

On the recommendation of the State Budget Chief;

The Minister of Finance issued the Smart Guide to implement some of the policies of the Digital Protocol. 67 /2014/ND-CP July 7, 2014 of the Government on a number of aquatic development policies.

What? 1. The adjustment range

1. This information guides implementation of the investment support policy, tax incentives and a number of other policies under regulation at Article 3, Article 6 and Article 7 of the number. 67 /2014/ND-CP July 7, 2014 The Government on some of the fisheries development policies (the following calls for the Digital Protocol). 67 /2014/NĐ-CP).

2. Rate of interest compensation implementation of the regulatory credit policy at Article 4 Digital Protocol 67 /2014/ND-CP, Insurance policy stipulated at Article 5 of the Digital Decree 67 /2014/ND-CP It ' s the Finance Ministry ' s own guidelines.

What? 2. Subject applies

This information applies to:

1. The organization, the Vietnamese individual (later known as the owner of the ship) operates the fisheries.

2. Organization, the individual who performs the infrastructure investment project serving the fisheries operation.

3. Organization, other individuals are involved in the implementation of regulatory policies at this level.

What? 3. Investment Policy

1. The investment mechanism for the essential infrastructure of the fishing port, the hurricane shelter, the infrastructure infrastructure, the centralized-like manufacturing zone, upgrading the infrastructure of the National Marine Breeds Centres, the Regional Marine Breeding Centre, the Level of Marine Level. In the province, the Centre for the Survey of the Aquatic Environment Warning environment, the Centre for Testing, Control and Cultivation Control, and the region; the principles of priority of annual capital are made in accordance with paragraph 1, 2, 3, 4, 5, 6 Article 3. Number Protocol 67 /2014/ND-CP.

2. The criteria for classification of fishing port, anchorage shelter:

a) Classification of the Type I Type I, type II: implementation of regulatory criteria at Article 4 Digital Protocol 80 /2012/NĐ-CP October 8, 2012 Government of the Port Authority of Fish Harbour, the anchorage shelter for fishing boats;

b) Classification of hurricane shelters: executed in accordance with Section IV Article 1 Decision No. 1349/QĐ-TTg on 9 August 2011 by the Prime Minister approx adjustments to the hurricane shelter plan for fishing boats until 2020, oriented toward the end of the year. 2030.

3. Source:

a) The central budget supports having the goal to implement programs, projects; and

b) The provincial committee of the provinces, the Central City of the Central Committee to implement the cage with programs, other related projects on the site, actively mobiles local budget and legal capital funds to invest programs, projects that ensure the development of the government. synchrony, by specialized standards issued by the Ministry of Agriculture and Rural Development.

4. The procedure, the procedure that supports the investment of the programs, the project performs in accordance with the existing regulations.

What? 4. Tax incentives policy

1. Free the resource tax on the organization, the individual exploits the natural seafood. The organization, the individual that operates the free seafood nature of the duty-free seafood does not have a monthly resource tax bill and the annual resource tax decision.

2. Do not collect a fee in advance of the book for ships, boat operators, seafood. In this case, when you give a pre-order, the owner of the asset must be able to register the technical safety quality of the agency with the authority on the management of the ship, the watership, the seafood.

3. Tax-free for the organization, household, farming, fishing, seafood and logistics services.

4. As long as the land lease, the water lease uses for aquacal activities, the organization ' s seafood, the household, the individual. The exemption for the land lease, the lease of the water made by the rule of law on land and other legal documents is relevant.

5. The following cases are not subject to increased value tax:

a) the fisheries of the organization, the captive individual, the mining of the sale;

b) Ship insurance, boats, equipment and other necessary instruments that serve directly to the seafood mining.

6. The value added tax refund

The owner of the seafood mining ship which is given the increased value of the vessel's value to exploit the seafood in the event of a response to the terms of the value tax deduction increased as follows:

a) The vessel used to exploit the seafood is a new or upgraded vessel with a total engine capacity from 400CV or more;

b) There is a fishboat registration certificate that has a total of the total machine capacity from the 400CV or the upgraded fish ship registration certificate has a total of the main machine capacity from the 400CV onwards;

c) For the new closure case: There is a bill of valuing the purchase of ships with the total main machine capacity from the 400CV becoming or the certificate from the valuing of the value of goods increased imports. The self-shipbuilding case must have a bill of purchase of goods, service services for shipbuilding operations;

d) For a train upgrade case:

-With invoices or collection of commodity bills, service services for ship-raising operations;

-There ' s evidence from payments that do n' t use cash on goods, services to buy into (including import goods) from twenty million or more copper, except for the case of a total value of goods, the purchase of every single invoice under twenty million dollars in price. There's an increase in value.

Tax returns tax returns: implemented in guidelines at Article 49, Digital Information 156 /2013/TT-BTC November 6, 2013 of the Ministry of Finance directed the implementation of a number of provisions of the Tax Management Law; The Amendment Law, which complements certain provisions of the Tax Management Law and the Digital Protocol. 83 /2013/NĐ-CP July 22, 2013 of the Government rules the implementation of some of the provisions of the Tax Management Act and the amended law, which adds some of the provisions of the Tax Management Law.

7. Free the personal income tax on households, individuals directly exploiting seafood.

Household, direct individual exploitation of seafood must satisfy the conditions:

a) There is a certificate of ownership or lease of a ship, the boat used for extraction purposes, directly involved in the operation of seafood mining and not under prohibited naval exploitation activities by law;

b) There is a seafood extraction permit.

8. exempt corporate income tax on income from seafood mining operations, income from logistics services to direct service to offshore seafood; income from new closure, the upgrade of the fish ship with the total main machine capacity from 400CV or up to the end of the year. serving in the operation of seafood mining operations.

The income from the logistics provider service to serve as the duty-free offshore seafood mining operation is: income from the operation of fuel transport, gasoline; seafood preservation; small repair supplies of boats, fishing nets; fresh water, food, food, and water. It is essential to supply the fishing vessels of Vietnam.

The business must be individually regulated by the tax-exempt income specified in this paragraph. The private non-accounting case, the tax-free income is allocated according to the cost rate of the seafood mining operation, the direct service supply operation that provides direct service to offshore mining operations, new operations, upgrades to fishing vessels. The total main machine capacity from the 400CV is to serve as a seafood mining operation in the total cost of the entire enterprise (including the cost of management, the cost of sales) in the tax period.

It is not tax-exempt to the income from the fixed asset liquation that these assets have cited depreciation, the accounting at the expense unless determining taxable income (excluding income from the sale of scrap, scrap related to naval mining operations). The carrier service provides a direct service to the offshore mining operations, the new construction, the upgrade of the fish ships with the total main engine capacity from the 400CV to the service of the seafood mining operation.

9. Importer of import tariffs on machines, equipment, raw materials, imported components in unproduced water to be new, upgraded the ship to have the total engine capacity from 400CV or more.

The non-guided content at this is done under the current regulation of tax.

What? 5. Support of training costs, boat guide

1. The object is supported, including:

a) Agency, the unit tasked with opening classes, guiding the crew;

b) The steel shell operator, the new material ship; the operation of the extraction technique, the preservation of the product under new technology for the ship with the total engine capacity of 400 CV.

2. Food content and the level of support for boat training, technical guidance is carried out as specified in the Digital Information. 139 /2010/TT-BTC September 21, 2010, the Ministry of Finance provides accounting, management, and funding from the state budget for training, accretion, and public.

3. The steel-hulled fleet base, the newly built new material ship and the planned deployment of mining techniques, product preservation under new technology on the site, the Provincial People 's Department of the Provincial People' s Department of Agriculture and Rural Development scrutinists the need for demand. Training, guided by boat operators, new material ships; operational engineering operations, new technology-based products for ships with a total of 400 CV per year, guaranteed local conditions.

What? 6. Support the cost of transporting goods

1. The object is supported: the logistics service owner exploit the offshore seafood.

2. Level of support, the number of maximum support per year by regulation at point a, paragraph 2 Article 7 Digital Protocol 67 /2014/ND-CP.

3. The condition is supported:

-The logistics ship to exploit the offshore seafood has the total main engine capacity from the 400CV and becomes a member of the organization, the team, the cooperative, the seafood mining business.

-Register for a regular seafood mining service that operates offshore seafood mining operations with the Social People's Committee where registration or residence or state agency has jurisdiction and belongs to a list of post-seafood logistics services. The border was approved by the Provincial People's Committee.

-There is a confirmation of a logistics service ship that operates offshore seafood from the island's crew near the naval mining fisheries or confirmed the operational location of the logistics service ship in the naval exploration system using satellite navigation systems (GPS). The authorities.

-Confirmed by the owner of the offshore seafood extraction ship (ship number, buyer name, quantity of goods purchased).

-Write and file a maritime service ship for the state governing body for local fisheries mining where registration or residence.

4. Proposition recommended (1 set) include:

a) For the support of the first sea trip in the year:

-The offer supports shipping costs (Annex 2 issued by this message).

-Business registration paper (a certified copy of the competent authority) operates a seafood mining service; the certificate holder is a member of the organization, team, and seafood mining cooperative.

-Maritime technical safety certification for offshore seafood extraction has the total power capacity of 400 CV (a certificate of authorship of the authority).

-The ship's identification certificate has a logistics service that exploit the shoreline's offshore seafood offering support (Annex 4a or 4b issued by this message).

-A warrant for the owner of the offshore seafood extraction ship (Annex 5).

-Sea signs offer support (Annex 6).

b) For the support of the next sea trips

-The offer supports shipping costs (Annex 2 issued by this message).

-The ship's identification certificate has a logistics service that exploit the shoreline's offshore seafood offering support (Annex 4a or 4b issued by this message).

-A warrant for the owner of the offshore seafood extraction ship (Annex 5).

-Sea signs offer support (Annex 6).

What? 7. Support the cost of steel shell design

1. The object is supported: The unit is selected, ordered the design of the naval harness steel shell, the logistics ship which supplies offshore seafood to the ship with the total main engine capacity from the 400CV onwards.

2. Support level: The level of assistance at the price of agreement, the contract order between the Ministry of Agriculture and Rural Development with the selected unit, ordering the sample design.

What? 8. Support the maintenance costs, repair periodically

1. The object is supported: The steel shell owner has a total of the main machine capacity from 400 CV onwards when carrying out the maintenance, repair of the ship's flag.

2. Support level: The guidance base on the economic level of maintenance, the periodic repair of the Ministry of Agriculture and Rural Development, the Provincial People ' s Committee decided to support the actual cost, but the cost of no more than 1% of the value closed the shell. Steel has a total engine capacity of 400 CV.

3. The condition is supported:

a) The owner of the vessel, the logistics logistics ship that harts seafood regularly on the offshore waters of the list of fishing vessels, the logistics ship logistics ship approved by the Provincial People ' s Commission and has a seafood mining license (or registration paper). The business of the logistics ship for the logistics of seafood is in effect;

b) The fishing boat, the logistics logistics vessel that does not violate the laws of the fisheries and other laws are related.

3. Proposition recommended (1 set) include:

a) The offer supports the cost of maintenance, periodic repairs (Annex 3 issued by this message);

b) The certificate of validation paper has a mining operation, the logistics service that exploited the offshore seafood (Annex 4a or 4b issued by this message);

c) Economic contracts for maintenance, ship repair;

d) A copy of the certificate: Paper registration certificate; technical safety certificate; seafood extraction permit for fishing boats or business registration papers for logistics services for seafood mining;

Invoice or validity related to maintenance, ship repair.

What? 9. On the sequence, the procedure to support the owner

1. Organization, operator, operator, logistics service ship that operates a permanent offshore operation as a mining vessel registration ship, the logistics service ship that operates a permanent offshore operating seafood (Appendix 1 issued by this message) to the Commission. The People 's Committee granted residency; the People' s Committee confirmed that the object was supported by regulation at Article 7, the Decree. 67 /2014/ND-CP And set up the list of owners to send the Agricultural and Rural Affairs Department to the Joint District Committee to report the Committee of the District Committee of the District, which is to send the Department of Agriculture and Rural Development aggregation of a list of qualified ships in accordance with the provisions of Article 7, Protocol. 67 /2014/ND-CP The People's Committee is approved. After a decision by the Provincial People's Committee to approve, the Department of Agriculture and Rural Development informed the owner of the ship to set up a support profile.

The Department of Agriculture and Rural Development of the Provincial People ' s Committee approx. Additional or brought from the list of ships that are not eligible to exploit seafood or naval exploitation services on offshore waters, there is written notice stating the reason for the operation. The owner knows.

2. Organization, individual after the end of the sea; complete the maintenance, repair of the post-manual filing in this Notice sent to the Department of Agriculture and Rural Development; the case case is not valid, in the period 05 (year) date of work since. The adoption date, the Department of Agriculture and Rural Development informed the organization, the individual for the addition of the case.

3. Based on the profile of the organization, the individual submitted, the Department of Agriculture and Rural Development presided over, in collaboration with the Department of Fiscal Finance that the Provincial People ' s Committee reviewed the decision to decide the list of support for the owner of the minimum a quarter once. The decision to support the fishermen sent the agencies: the Department of Agriculture and Rural Development, the Department of Finance, Provincial State Treasury, Local Fisheries Management Bureau, the District State Treasury where the owner of the ship was supported.

4. The base decides to support the owner of the Provincial People's Committee, the State Treasury of the State of the District announced that it is publicly available to the owner of the ship to get to the Treasury of the State as the capital.

5. On the procedure of receiving support in the State Treasury: The owner of the base decides the support of the Provincial People's Committee and the pension calendar provided by the State Treasury, to the State Treasury of the District to serve as the recipient of the support. In order to receive the support, the owner of the ship must be presented with the certification of the people in effect to meet and provide the owner's account (if any) to pay for the payment in accordance with the form of the transfer.

What? 10. Capital and enforcement of Capital

The capital and mechanism of implementation of the training policy, fleet guidance, maintenance, maintenance of the ship plan, support of the cost of cargo transport, the prescribed vessel design at Article 8 of the Decree. 67 /2014/ND-CP.

What? 11.

1. Along with the time of the annual budget forecast, the list of the list of seafood mining operations and logistics operations logistics operations are confirmed by the Social People ' s Commission, the Agriculture Chamber and rural development of the master district. In coordination with the Financial Bureau, the General District Planning Financial Division, a need for funding to implement a policy of cargo support, support maintenance costs, periodic repairs, support for training costs, guide to the crew on the site, report the People's Committee. level of the district, send the Department of Agriculture and Rural Development, the Finance Department.

2. The presiding finance department, in collaboration with the Department of Agriculture and Rural Development and the Department, the department of the Joint Interest in the Cost of Implementing Local Policies on a local budget spending bill annually reports the Provincial People's Committee. to report the Ministry of Finance together with the annual local budget bill by the regulation of the State Budget Law and the Law-guiding texts; in that, determining the portion of the local budget must be balanced and the central budget is supported by regulation.

3. The Ministry of Finance presided in coordination with the ministries, the combined industry that envisage the budget implementation of the policy of the local pursuits.

4. In particular for 2014, the People ' s Committee of the Provinces, the Central City of Central City directed the relevant agencies to take control of, statistics the number of seafood mining vessels, logistics vessels serving seafood mining, which envisage the need for real funding. The policy of reporting by the Ministry of Finance, Ministry of Agriculture and Rural Development to sum up the Prime Minister's consideration, decided to provide support to the local government.

What? 12. Subposition of accounting, acceptance, management and funding decision

1. Distribution of the

a) Every year, the base for the Prime Minister to deliver, the Ministry of Finance makes additional goals from the central budget for the local budget to implement the policy by the regulation of the digital decree. 67 /2014/ND-CP; the layout of the project design funding, delivered to the Ministry of Agriculture and Rural Development to implement;

b) The budget-funded base was delivered by the Prime Minister and the local budget section, the Finance Department presided in coordination with the Department of Agriculture and Rural Development, which instituted a budget allocation of funds, reported the Provincial People's Committee. The Council of the People, and the Council of the People, decided.

c) Alone with the capital implementation of investment policy, the Department of Planning and Investment, in coordination with the Finance Department, the Department of Agriculture and Rural Development establishing the allocation method, reports the People 's Provincial Committee to submit its People' s Council to the same review, decision. Oh,

2. On the Level Method

The granting of the funding implementation under the State Budget Law, the relevant instructions, in addition, the specific guide of some content is as follows:

a) For the cost of shipping the goods, the cost of maintaining, fixing the policy of policy-supporting policy at the Digital Decree 67 /2014/ND-CP, The Provincial People's Committee decided to provide assistance to organizations, individuals according to the order, the procedure stipulated at Article 9 of this Information;

b) For the training support policy, guide the ship to operate steel ships, the guidance of mining engineering, the preservation of products under new technology: the Department of Agriculture and Rural Development presided over the implementation or agency selection, the unit is likely to be built. You know, to deliver the organization. In the case of a coordinated agency, the presiding officer performs a contract with the co-ordinated bodies. The certificate is based on the basis of payment, the decision saved in the presiding agency: the contract to perform the task (accompanied by a detailed accounting of the agency approved by the agency), the receipt of work capture, contract liquoration, proxy, or coupons, and other direct related documents. The evidence from the specific genus at the agency, the unit directly carrying out training, the agency, the retention unit according to the current regulation.

3. On Management and Business Decision

a) The organs that are committed to performing are responsible for management and use, the funding of the funding guarantees the right purpose, the correct regulation of the State Budget Law. At the end of the year, the funding of support for organizations, the non-usable seafood operators (if any) is transferred next year to continue support, the locality is not used for other purposes. In the event of the year of a lack of funding, the host localities advance the funding to pay for the fisherman; while sending the text of the Finance Ministry, the Ministry of Agriculture and Rural Development to review the addition from the central budget (for the local). Central budget support. Ending the policy implementation time, the number of central budget funding supports residual (if available), the local proposal reimburse the central budget;

b) The funding supports organizations, the individual mining the seafood according to the Protocol. 67 /2014/ND-CP is aggregated to the annual state budget of the state budget of each budget by the regulation of the State Budget Law, the Law Guide documents, and the current state budget entry.

What? 13. Report Mode

1. The quarterly, annual Committee of the People's Committee of the provinces, the central city of the central city, is responsible for reporting detailed information about the situation in support of the fishermen in every kind of policy and every object on the site by decree. 67 /2014/ND-CP to the Ministry of Finance, Ministry of Agriculture and Rural Development. The Ministry of Agriculture and Rural Development has a combined responsibility, periodically reporting the Prime Minister on the implementation of the Protocol. 67 /2014/ND-CP.

2. The report content includes: Total amount, total number of support objects in the period, which details: Support the cost of cargo transport; training support, boat guidance, maintenance cost support, periodic repairs.

3. Time to submit the slog report after 30 days from the end of the Quarter; report the following 60 days from the end of the year.

What? 14. Organization

1. The People ' s Committee of the provinces, the Central City of the Central City, is responsible:

a) Directed by, the organization performs and examines the full monitoring of the policy implementation by regulation at the Protocol. 67 /2014/ND-CP;

b) Direcing the Department of Agriculture and Rural Development, the Treasury Department for the General Finance Ministry to report to the Chairman of the Provincial People's Committee, the Central Committee of the Central Committee to decide on the provisions of Article 9 of this message;

c) The chairman of the Provincial People's Committee, the Central Committee of the Central Committee, specifically instructs the implementation and support of the fishermen on the site to suit the specific conditions of each local. The decision to support the cost of maintenance, periodic repairs on the basis of actual costs, according to the regulation at this Smart.

2. The units of the Ministry of Agriculture and Rural Development, the Ministry of Defence, Ministry of Finance and other units involved, according to the function, whose mission is responsible for implementing this Information.

What? 15. Terms of execution

1. This message has the enforcement effect since the date of the signing.

2. The regulatory regimes at this message are made from 25 August 2014 (the date of the numerical decree). 67 /2014/ND-CP In effect.

3. The organization, the individual who has paid land rent, lease the water, but is exempt from the lease of the land, lease the water according to the stipulation at paragraph 4 Article 4 This is not reimbursable, the water lease has filed.

4. During the execution if the birth is entangled, the ministries, central and local authorities have the report to the Ministry of Finance to review, resolve ./.

KT. MINISTER.
Chief.

(signed)

Nguyen Industrial