Circular 47/2013/tt-Btc: Tutorial Mode, Submission, Management And Use Of The Charge Of Exploitation And Use Of Measurement Data-Map

Original Language Title: Thông tư 49/2013/TT-BTC: Hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí khai thác và sử dụng tư liệu đo đạc - bản đồ

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CIRCULAR guide mode, submission, management and use of the charge of exploitation and use of measurement data-map _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base fees and charges Ordinance No. 38/2001/PL-UBTVQH10 on 28/8/2001;
Pursuant to Decree 102/2008/ND-CP dated 15/9/2008 by the Government on the collection, management, exploitation and use of the data on resources and the environment;
Pursuant to Decree No. 11/2002/ND-CP on 22/01/2002 of Government on surveying and mapping activities;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 and Decree No. 24/2006/ND-CP dated 6/3/2006 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the Director of tax policy;
The Minister of Finance issued circular mode, submission, management and use of the charge of exploitation and use of measurement data-map as follows: article 1. The scope, subjects of application 1. This circular applies to the collection, filing, management, use and extraction fees using measuring data map by State management at the data information center of surveying and mapping in the surveying and mapping Bureau of Vietnam, Ministry of natural resources and the environment; the unit has the function of receiving, storing, managing and providing information, measuring data-map in the Department of natural resources and environment of the province, the central cities.
2. the charge payers: organizations, individuals are exploited, using measuring data map data information center of surveying and mapping in the surveying and mapping Bureau of Vietnam, Ministry of natural resources and the environment; the unit has the function of receiving, storing, managing and providing information, measuring data-map in the Department of natural resources and environment of the province, the central cities.
Article 2. The level of currency 1. The level of premiums and use measuring data-map is specified in Expression level of premiums and use measuring data-map attached to this circular.
2. The cost of extraction and use of measuring data-map currency in Vietnam (VND).
Article 3. Organize currency lodging, and use management 1. The charge of exploitation and use of measuring data-map is the revenues in the State budget.
2. The unit costs of extraction and use of measurement data-map has the responsibility: a) open account "custody fee" at the State Treasury where the collecting agency headquarters to keep track of, money management fees obtained. Recurring weekly or monthly donation fees earned on money and custody accounts are held in private accounts receivable accounting in accounting mode administrative career;
b) make regulations about the collection voucher, money costs, registration, Declaration, currency, file charges, settlement fees, accounting fees and charges regime publicly in accordance with the provisions of circular No. 63/2002/TT-BTC on 24/7/2002 and circular No. 45/2006/TT-BTC dated 25/5/2006 amending Supplement circular 63/2002/TT-BTC on 24/7/2002 of the Ministry of Finance shall guide the implementation of the legal provisions regarding fees and charges; Circular No. 28/2011/TT-BTC on 28/2/2011 the Ministry of Finance shall guide the implementation of some articles of the law on tax administration, guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 and the Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government regulations detailing the implementation of some articles of the law on tax administration; Circular No. 153/2012/TT-BTC dated 17/9/2012 of the Ministry of Finance shall guide the release, use currency fees in the State budget.
3. Money premiums and use measuring data-map, use the following: a) the unit costs of extraction and use of measurement data-map are extracted leaving 60% on the total amount of fees collected prior to submission to the State budget. The remaining amount of 40% of the State budget as required by the current budget contents.
b) unit costs of extraction and use of measurement data-map used the amount of fee mining and use of measurement data-map to leave according to the percentage (%) specified in point a of this clause to be used for the following:-salaries, wages and salary properties the money, according to the current mode; the required contribution for workers such as social insurance, health insurance, Union expenditure;
-Costs for the direct costs such as stationery, Office supplies, telephone, electricity, water, public works, public service charges; in (buy) declarations, the license, the only other publication types according to current norms, standards;
-Cost of raw material, of course, serve to preserve, use material (preserving equipment, materials, chemicals, etc.); direct costs for receiving, collecting, edit data; preserved; build the lookup tool and the organization used for data collection;
-Chi shopping, frequent repairs, major repairs of the property, machines, equipment for direct costs;
-Others serving directly the work of premiums and use the measuring data-map.
4. The unit costs of extraction and use of measurement data-map must manage, use the charge amount is left above the right purpose, have legitimate vouchers according regulations.
5. Every year, the unit costs of extraction and use of measurement data-map to estimating costs amount to spending fall-back sent top level industry regulators, financial institutions, tax authorities at the same level, the State Treasury where the open custody account charges. The settlement currency, the real, if not spent during the year shall be transferred to the following year to continue spending according to the prescribed regimes.
6. The settlement charges of exploitation and use of measurement data-map execute at the same time with the State budget settlement. Financial settlement of the genus from the source charge to leave the unit as defined in paragraph 3 of article 3 of this circular.
Article 4. Implementation 1. This circular is effective from 1 July 2013. Replace circular No. 110/2008/TT-BTC on 21/11/2008 and the circular No. 92/2012/TT-BTC dated 4/6/2012 of the Ministry of finance guidelines, submission, management and use of the charge of exploitation and use of measurement data-map.
2. organizations and individuals subject to file charges and related agencies responsible for the implementation of this circular. In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to consider the instructions./.