The Decree 204/2013/nd-Cp: Detailing And Guiding The Implementation Of The Resolution Of The National Assembly On A Number Of Solutions Make The State Budget In 2013, 2014

Original Language Title: Nghị định 204/2013/NĐ-CP: Quy định chi tiết và hướng dẫn thi hành Nghị quyết của Quốc hội về một số giải pháp thực hiện ngân sách nhà nước năm 2013, 2014

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Numbers: 204 /2013/NĐ-CP
Hanoi, December 5, 2013


Detailed rules and execution guidelines N Your decision. Q Come on

about some of the solutions that implement the state budget in 2013, 2014


The Base Law Base. I'm Twenty-five. Ah! 12 years 200 1 ()

The base of Resolution 54/20. 1 3/QH13 December 12th Ah! 11 years 20 1 3 of the National Assembly on regulating the state budget bill in 2013;

The base of the resolution. Stain. 57 /2013/QH13 December 12 11 in 2013 of the National passport i in the state budget forecast of 2014;

At the request of the Minister of Finance ()

The government issued a decree stipulated. i And the National Defense Security Council Resolve Guide. i about some of the solutions that implement the state budget. What? m 2013, 2014 Oh,

What? 1. The state budget collection for dividends was split in 2013 and in 2014 for state equity at the state equity firm due to the ministry, industry, local representative ownership and the rest of the profits after extracts the funds under the rule of law. of the consortium, the state corporation holds 100% of its charter capital.

1. Collecting state budgets for c socket It was split in 2013 and in 2014 for the state capital portion of the state equity firm due to the ministry, industry, local representative ownership.

a) - socket Split. the capital The state stipulated at this clause is s Stain. The dividend is divided by the Resolution of the Grand Council of the East and the Board for the portion of the state that was born in 2013 and 2014 (including the dividend of the previous years divided during the year and the dividend in terms of the General Assembly resolution). shareholders and the Board of Directors.

Fuck! The share of the state capital at the holding company is responsible for the company ' s taskforce of dividends divided. the capital State v. Okay. Fund I have Auxiliary. arrangement And then Oh. n business (then call t Yeah. is the Fund) set at T Okay. The company. And Private and business v Stain. n state (later called SCIC) slow down It's is 10 days from the date of the Board of Resolution of the Board of Directors.

For the dividend of the dividend. i This point was submitted to the Foundation at SCIC from 1 January 2013 to 10 December 2013, SCIC was responsible for filing into the state budget prior to December 15, 2013.

The Corporation of Investment and Business Capital is in charge of sweeping, coordination with the agencies representing the ownership of the state capital at the holding company of the company, the company is fully filed, in time the dividend is divided at point n. Oh. Go back. Yeah. to move into the slog state budget not over 03 days l You know, work from the date of the fund's collection.

b) The dividend amount submitted by the state budget in this paragraph is 100% moderated for the central budget.

2. The state budget collection for profit left in 2013 and in 2014 after extracts funds under the rule of law of corporations, the total c ... cell It's the Company. wish holding 100% of the charter capital

a) Corporations, the state companies hold 100 percent of their capital. l This includes: The LLC is a parent company of economic corporations; the parent company of the state corporation; the parent company in the parent company model-the subsidiary company (including SCIC).

b) The remaining profits submitted to the state budget in 2013 and in 2014 stipulated at the clause that the profit after subtracted (-) the loss of the previous years was run out of the pre-tax profit, which cited the prescribed funds at Protocol No. 7. 1 /2013/NĐ-CP July 11, 2013 Government of Capital Investment state into business and financial management for the State-held business 100% of the charter capital (sa) U It ' s called the Digital Protocol. 71 /2013/NĐ-CP ) and other special funds under the Government ' s provisions, the Prime Minister. In 2013 alone, it was excluded from a profit after the tax on the decision of the Prime Minister (if any).

For SCIC in addition to the implementation of the collection, submit to the remaining profit budget l According to the stipulation at this paragraph, it is responsible for filing the remainder of the proceeds return to the Fund for the Births in 2013 and 2014 by the LLC of a 100% independent member state of state, sector, and local representation. Possession.

c) At the time of testimony, the state budget.

Businesses stipulate at this point a charge are in charge, filed in the state budget before December 10, 2013 the number of regulations specified at the b Point site was 9 months earlier in 2013. At the end of the 2013 decision, the remaining remaining digits were on March 31, 2014.

S The state budget was filed in 2014, filed by the time of the report, submitted. What? income of the precious temporary business and the time of the income decision What? It ' s a business year.

School. p decided in 2013 and in 2014 if the number of births submitted to the state budget was greater than the actual number required to submit, the business was reimbursable the money. submitted or subtracted from the s Stain. must submit to the next semester.

d) Body, file:

The tax authority is in charge of collecting, filing and examination of the collection, paying into state budgets for the state-owned business that holds 100% of the regulatory capital stipulated at this point a paragraph.

I socket The investment firm and the state-owned capital business is responsible for the governor, collecting the Fund for the remaining profits of the LLC to an independent member 100% of the state capital due to ministries, industry, local as the owner of the property. Protocol. 71 /2013/NĐ-CP and submit to the slog state budget not more than 03 days of work since the date of the Fund.

The profits submitted to the state budget specified at this paragraph of corporations, t ... socket The State-owned company holds 100% of the charter capital and the Central Business Administration's 100% regulatory management for the Central budget. . The profit of the business of 100% of state capital was established by the People's Committee of the Provinces, the Central City of the Central City, and the 100% regulatory administration for the local budget.

What? 2. Thu, using the oil interest, the host gas is ch i a and money reading, using petroleum documentation in 2013, 2014

1. Collecting state budget 75% of the oil interest, the host gas is divided from the Russian-Russian Federation " Vietsovpetro " and the contracts that divide the oil and gas products, the deposit, the use of oil and gas materials were born in 2013 and 2014. S The remaining money (25%) left the Vietnam Petroleum Corporation to invest in key oil and gas projects in the country. socket add part to the Search Fund, the oil exploration by regulation at the Digital Decree 142 /2007/NĐ-CP September 5, 2007 of the Government on the Board of the Financial Management Regulation of the Vietnam Petroleum Corporation.

The use of oil interest, the host gas is divided and the money reads, using the remaining oil and gas documentation (25%) of investments in oil projects, the benchmark gas implementation stipulated at the Financial Management Regulation of the parent Company of Vietnam Oil Corporation (issued with). According to the Digital Protocol 142 /2007/NĐ-CP September 5, 2007 of the Government of the Government, the decision of the Prime Minister and the provisions of the other law are concerned.

2. Oil and Gas Corporation V. Vietnam, the Vietnam Oil Corporation, the Vietnam Oil Corporation, and the Vietnam Oil Corporation. commission rules Okay. Declare, submit What? has the responsibility of prescribation, directly filing a budget of 75% stipulated at Clause 1 This is true. What? Born.

What? 3. Use the local financial reserve fund to offset the decrease in local budget revenue.

The Provincial People ' s Committee was allowed to use no more than 70 per cent of the local financial reserve balance to offset the 2013 local budget cuts in the case of a shortage of local budget balances that were after mobiling the financial resources of the country. The local government and the arrangement, and the rest of the budget are not compensated enough.

What? 4. Free the stock tax (value added tax, personal income tax) and corporate income tax in 2013 and 2014 for households, individuals and organizations.

1. Tax exempts (increased value tax, personal income tax) in 2013 and 2014 for households, hostel business individuals, rental accommodation for workers, labourers, students, students; households, caregivers to keep children; households, individuals, and employees. It's a shift for workers.

The value of the value tax rate increases, the individual income tax stipulated at this paragraph is determined by the rule of law on tax management and law on increased value tax, personal income tax.

2. The tax-added tax exemption and corporate income tax must submit birth in 2013 and 2014 for the operation of a shift in productivity to workers (not including food supply operations for transport businesses, aviation, other business activities) of the company, the company said. Business.

The business case makes many business activities the number of corporate income tax is exempt from the income from the operation of a rubber supply. All I ate a shift. The undetermined case of the income of the tax-exempt operation is the income to calculate the exemption tax exempt. The percentage (%) between the revenue of the performance supply operation with t socket Business revenue for the year Tax exemption.

Tax number t Shit. The increase is exempt from determining the base at the rate between the increased value taxable revenue of each month's per-month diet. socket Sales of goods, services, revenue. What? the value added in the month.

The tax exempt business stipulated at this Clap is that the business is established and operates under the Vietnamese law; implementing the accounting regime, invoices, evidence from the rule of law, file tax on the manifest and must meet the regulation at paragraph 3. This and the implementation of the value tax increase in accordance with the deduction method.

3. Households, business individuals and businesses are exempt from regulations in travel. If not This is a commitment. What? Hold. socket Valuation of lodging rents, lodging, child care prices, and 2014 and 2014 prices were not higher than the previous December price.

The price for tenants, lodging, care prices that keep children and the price supply prices must be publicly listed, listed at the business base and informed the government ' s policy. Okay. n communes, the ward of the business, and the tax authorities directly manage. School. p check, check out the passport, personally, business organization does n' t make the right commitment. What? t the price of regulation at this paragraph, for example, the individual, the business organization is not exempt from the prescribed tax at this Article. In the case of passport, the individual business organization is not exempt from the tax-exempt business, which prescribes the tax exemption, and tax rates are subject to the provisions of the tax management legislation.

4. The Ministry of Finance instructs reimbursable or compensated tax on the number of taxes that must be filed against the business case, the passport, the individual who prescribes, filed in the state budget the tax money state is exempt from regulation at this.

What? 5. Effect of execution

This decree has been valid since the date of the signing.

What? 6. Come on c

1. The Ministry of Finance Yin: The instructions for this decree.

2. Ministry, industry; Committee b Citizens of the provinces, city walls. Stain. The Central Committee within the scope of the jurisdiction. U In accordance with the laws of law, it is the responsibility of the commander of the Ng. Representative The Authoritalization of the state capital of the state capital investment in the audits, the foreman proceeds to submit the provisions of the Decree to the state budget.

3. The investment firm and the state-owned capital business is responsible for the investment of the state, collecting, paying into dividend funds divided into the state capital of the state-owned equity firms, and the remainder of the profits have to file a budget at the company. An independent member of 100% of state capital by ministries, industry, and local is the owner; and in collaboration with the tax authorities to gain the budget of the operating profit at this decree.

4. The tax authority on the charge of the governorship, which proceeds to the state budget of the mandate of the mandate specified at this decree and the governor, checks the collection, filing the dividend to the Fund set at the SCIC.

5. Member Council at the corporations, the state corporation is responsible for the direction, the governor of the representative under the equity mandate of the investment business in the other business:

a) Paying a profit, the first 9 months of the year and all of 2013, in 2014 at the holding company, LLC was a 100% member of the state capital of the parent company to submit to the state budget by regulation at this decree.

b) The organization of the Eastern Council of shareholders is correct, carrying out the profit distribution, dividing the dividends and submitting timely dividends to the corporation, the state-held corporation holding 100% of the charter capital.

6. The tax advisory council, the ward of the p with the state governing body for local price validation and tracking, examining the implementation of the pledge to keep the price stability of households, business individuals, and business regulations in the United States. All right This is 4 Decree.

7. Ministers, peer-agency Prime Minister, Head of Government of the Government, Chairman of the Provincial Committee of the Provincial People, the Central City and the ites socket The individual is responsible for this decree.


Prime Minister


Dao Dung