Number: 110 /2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, August 15, 2014
IT ' S SMART
Direction of the recording mode, submit, manage and use the charge via the ferry
The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001;
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;
On the recommendation of the Chief of Tax Policy,
The Minister of Finance issued the Procurement Guidelines guidelines, filed, managed, and used the fees via the ferry, as follows:
This information guides the revenue, file, management and use of the ferry fee for ferries invested by the state budget; it does not apply to ferries of investment by the state budget but has been transferred to organizations, individuals who follow the same principle. It's the math.
1. The subject of charge over the ferry includes: The walking person, the road crude transport, road motor vehicles and similar vehicles.
2. The taxpayer via the ferry includes: The walking person; the driver of the road crude transport, the road motor vehicle and the same types of vehicles.
3. No ferry charges for: Trade, hospital, student, children under the age of 10 (including cycling) and other specific subjects by regulation at paragraph 4. When crossing the ferry these cases must show the necessary documents (themselves or copy of the certificate) necessary as: The merchant card, the hospital or certificate for the wounded, the hospital; the student card or the school certificate for the school. birth; birth certificate for children.
4. Economic and local social conditions and the actual situation at the ferries, the Ministry of Finance decided (for the central ferry terminal) or the People's Council of the Provinces, the central city of the central city (after the provincial level). decision (for a local ferry terminal) specific to the subject cost and non-toll (in addition to the specified cases at paragraph 3 This) is consistent.
The exemption, the reduction of fees via the ferry is carried out by regulation at paragraph 6 Article 1 of the Digital Protocol 24 /2006/NĐ-CP 06/3/2006 amended, adding some of the provisions of the Digital Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the law enforcement and fees.
1. For the ferry terminal must have a decision to establish, operate the ferry terminal and the toll decision of the state agency with jurisdiction: for the ferry terminal due to the centralization of the Secretary of State for Transport for the establishment, ferry operation and ferry operations. regulation of the Ministry of Finance's fee; for the local ferry terminal to be established by the local government, the acting of the Chairman of the Provincial People's Committee, where the ferry terminal and the People's Council of the People Provincial to submit a toll resolution.
2. The specific toll for each ferry terminal is decided by the Ministry of Finance to the central-central ferry terminal or the Provincial People's Council decides on the local ferry terminal.
The country ' s consumer price index has increased by 20% compared to the time of the initial release or modification of the toll via ferry, the Vietnam Road Directorate (for the managed central ferries) reported the Ministry of Transport, to the Ministry of Transport for the Ministry of Transport. The Ministry of Finance; the Department of Transport (for the local ferries managed) to report the Provincial People's Committee, the Provincial People's Council to consider adjusting the cost of the appropriate ferry.
MANAGEMENT AND USE BY FERRY
1. The ferry fee is a collection of the state budget used to cover the organization of the organization that brings people and vehicles across the river. Case:
a) The amount that is not enough to be approved by the approved genus is approved by the IMF for the year of the budget year to ensure the operation of the ferry terminal: The central road maintenance fund (later known as the Central Fund) is compensated for the central ferry terminal. management; the local road maintenance fund (later known as the Local Fund) is compensated for the local ferry terminal.
b) The number of higher income is approved, and the number of arbiters must be filed into the state budget.
1. The active genus regularly organizes the toll and cross the river, including:
a) The wages, wages, money between the shift, the salaries, the salaries, the salaries, the salaries (except the cost of salaries for the cadres, the public who has benefited from the state budget) as: Social insurance, health insurance, corporate funding, unemployment insurance. In the current rules,
b) Management costs: Public fees, conferences, communications, public services (light electricity, clean water serving ferry offices), stationing office, office supplies, meeting spending, learning of business in the standard, format;
c) Labour protection or uniform under the regulatory regime (if any);
d) The lease of the functional force co-ordinated the security of the ferry terminal (if any);
The money costs, the press, the cost of the fee;
e) Purchasing Spare Parts, small value equipment and other labor tools directly serving the toll and overflowing work;
g) Chi fuel serves to cross the river;
) Media costs, passengers on the ferry;
i) Registration, vehicle registration;
n) Other genera (such as fire prevention, hazardous waste disposal) serve directly for the cost organization and cross-river operation of the ferry terminal being approved by the authority (if any);
l) Small repairs have a frequent nature of the house, crossing the river, auxiliary equipment for crossing the river, the terminal, the office equipment of the ferry terminal.
2. The genus is not frequent, including:
a) Upgraded, large repair, and the means of crossing the river, berths, beaches, houses, roads into the dock; auxiliary equipment to the river; office equipment; dredging the creek;
b) The damage to the flood disaster, the enemy, the accident caused damage to the building, the bridge, the vehicle, the equipment of the ferry terminal after it was insured for damages (if any);
c) The ferry transport, the canine being transferred from the ferry terminal by the decision of the state agency has jurisdiction.
3. Quote, reward pay, welfare for cadres, employees directly performing work, service and toll in units according to the maximum principle of no more than 3 (three) months of salary execution per year if the number this year is higher than the previous year and maximum of 2. (two) months of salary execution/year if the number of this year is lower or the previous year.
SET UP ACCOUNTING, DELIVERY AND ACCOUNTING APPROVAL
COLLECT EXPENSES VIA FERRIES
Every year, the unit has a base ferry terminal, a toll on each type of vehicle, the number of vehicles involved in the planned five, the standard standard, the financial spending regime that currently sets up the bill, costs the ferry to the direction of the ferry. The Ministry of Finance for the devolve distribution, acceptance and determination of the state budget, specifically as follows:
1. For the central ferry terminal
a) The direct unit of the ferry terminal of the Department of Road Management Planning, which costs over the ferry of the planned year, sends the Bureau of Road Management review, aggregation of the General Staff of Vietnam Road.
b) The direct unit of the ferry terminal in the Department of Transport for the National Highway is managed by the management of the foreclosure, cost over the ferry of the five plan to send the Department of Transport for consideration, aggregation of the General Staff of Vietnam Road.
c) Vietnam Road General review, total foreclosure, cost over the ferry of each ferry terminal (including the compensation section, if any) send the Department of Transport, the Central Fund Management Council. The Ministry of Transport considers, in conjunction with the Ministry's annual budget bill, to the Ministry of Finance by regulation.
2. For the local ferry terminal
The unit directly manages the ferry terminal, costs over the ferry (including the compensation section, if any) send the Department of Transport and the Local Fund Management Board. The Department of Transportation considers, in conjunction with the Department's annual budget bill, to the prescribed Finance Department.
The local case devolve to another unit (in addition to the Department of Transport) which manages the ferry terminal, the Provincial People's Committee provides for the establishment, delivery, accounting, and decision-making, the cost via the ferry that matches the regulation at this level and the law. All right.
3. Draft, cost via ferry of units, including:
a) Accounting for each of the proceeds.
b) The cost of guarantees is consistent with the specified genus content at this Article 6.
The collection cost, the cost of the ferry-based units by ferry terminals, has a detailed basis for calculating the detailed content of the collected content, which has already been regulated at this point.
1. For the ferry terminal administered by the central central ferry base, the cost-to-ferry base, which costs the authority to deliver, the General Roads General of Vietnam review the collection, the cost of each ferry terminal on the basis of standard standard and the current financial spending regime. All right, let's send the Department of Transport for review, send the Treasury Department. After the Ministry of Finance's opinion, the Department of Transport delivered the collection, costs over the ferry to Vietnam Road General, specifically for each ferry terminal: The collection cost, the cost of the ferry; the amount of compensation that organized the dock from the Road maintenance fund (if any). The decision-making base of the Ministry of Transport's operations, the Central Fund Management Council performs compensation for the prescribed ferries.
2. For the local ferry terminal: Procurement Base, which costs over the year ferry is granted jurisdiction, the Transport Department Transportation Transport, the cost over the ferry to each direct unit management of the ferry terminal: The collection cost, the cost of the ferry; the amount of compensation. the organization ' s collection of ferries from the Road maintenance fund (if any). The Local Fund Management Council performs compensation for the prescribed ferries.
3. On the basis of the expected delivery, the Roads Administration, the Department of Transport performs ordering or planning transactions for the cost organization, regular spending, non-regular spending for the management unit, the ferry toll, and the operation. currently bidding or ordering on a regular genus, the genus is not frequently in accordance with the regulation of the building investment law.
1. For the direct unit of management, the toll on the ferry: The base on the toll-free situation (the amount of money proceeds more or less, where the toll is far away or near the state Treasury, ...) periodically daily or weekly, the direct unit toll must pay the toll via the collection ferry. is in the open deposit account in the State Treasury where the ferry station is located for use on the purpose of spending on the approved bill and under the order or plan of planning. When the decision is made, the number of income higher than the cost is approved, the toll unit must submit the difference to the state budget.
a) The case of a higher ferry-to-ferry bill than the approved cost of the authority, the quarterly, the toll unit must submit the amount of income inequality, which is spent on the state budget by regulation.
b) For the collection bill, the cost via the ferry is delivered in the year:
-The end of the five-toll toll by the actual ferry is lower than the year-per-year delivery, which regulates the corresponding cost of the toll organization unit.
-The final case of five-per-ferry traffic costs higher than the expected year's delivery, the number surpassed by the exception of the actual cost of the given birth, the remainder paying the state budget.
2. Cost control of the State Treasury: The base to the allocated cost authority; contract order or decision-making of the collection, the cost of the ferry; the number of proceeds submitted to the State Treasury; the standard order of the unit chief and the certificate from the contract. legal, valid by regulation, the State Treasury to carry out the cost control, advance level or payment for the unit according to the regulation at No. 1. 161 /2012/TT-BTC 02/10/2012 of the Ministry of Finance rules the regime of control, payment of the expenditures of the state budget through the State Treasury for regular expenses and Digital Private Information. 86 /2011/TT-BTC June 17, 2011, the Ministry of Finance provides for management, investment capital payments, and career capital that are of state budgets for non-regular expenses.
1. The organizational unit that costs the ferry to carry out accounting and decision-making, the cost over the ferry is in accordance with the existing accounting regime. At the end of the quarter, the final year of the unit had to report a decision on the return, the cost of the ferry, after having made a decision with the tax authority over the toll on the ferry.
The Bureau of Road Management, the Department of Transport, is responsible for the decision to decide the total proceeds, cost over the ferry and report the decision to follow the correct form and requirements of the State Budget Law and the existing instructions.
2. The review and appraisal report the decision to charge over the annual ferry execution by the Department of Finance for the review of the review, the appraisal and the annual decision announcement for the administrative body, the career unit, the state budget supported by the state budget. assist and the budget of the levels, namely:
a) For the central ferry terminal administered by the central government: The General Road General of Vietnam review the annual decision for the direct ferries (including the ferry terminal for the Transport Trust Transport), aggreging the General Directorate's five-year decision; sending them to the public. The Transport Department of Transport, aggregated on the ministry ' s decision, sends the Ministry of Finance by regulation.
b) For a local road ferry terminal: the Transport Department approx the collection decision, the genus of the local ferry terminals; aggregate to the Department's five decision, to the Department of Financial Appraisal.
To ensure the use of the right ferry fee is effective, effective. The Department of Transport, the Central Fund Management Council, the Local Fund Management Board, Vietnam Road General Headquarters, the Department of Transport is responsible for coordinating with the financial body and periodic examination, the situation, the situation, the management, the use, and the management. The payment of the charge through the ferry at the unit's subordinated units.
The certificate from the ferry toll is done according to the Digital Information 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance guidance on print, release, management and use of the types of certificates from the expense collection, the fee of the state budget.
1. This message has been in effect since 1 October 2014.
2. This information replaces the Digital 04 /2013/TT-BTC 09/01/2013 of the Ministry of Finance directed the revenue, file, management and use of fees via ferry and Digital 61 /2013/TT-BTC on 09/5/2013 amendment, Additional Digital Information 04 /2013/TT-BTC 09/01/2013.
3. Other content related to the management, use, evidence from the free ferry charge at this Notice is made in accordance with the Digital Information Information. 63 /2002/TT-BTC 24/7/2002 of the Ministry of Finance directed the implementation of the legal provisions for fees and fees; Digital Information. 45 /2006/TT-BTC April 25, 2006, revised, Supplements Digital 63 /2002/TT-BTC 24/7/2002; Digital News 156 /2013/TT-BTC 06/11/2013 by the Ministry of Finance directed to enforce certain 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, Digital News 153 /2012/TT-BTC September 17, 2012 of the Ministry of Finance directed the printing, release, management and use of the types of certificates from the expense collection, the cost of the state budget and the revised, supplemated (if available).
4. In the course of execution, if there is a unit offering a reflection of the Department of Transportation, the Ministry of Finance to promptly revise, add ./.
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