Circular 16/2012/tt-Btttt: Prescribing The Method Of Determining And Reporting The Cost Of Telecommunications Services

Original Language Title: Thông tư 16/2012/TT-BTTTT: Quy định phương pháp xác định và chế độ báo cáo giá thành dịch vụ viễn thông

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MEDIA AND MEDIA
Numbers: 16 /2012/TT-BTTTT
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, October 30, 2012
IT ' S SMART
Specifies the definition method and the paper mode into telecommunication services.
____________________
The Telecommunications Law Base November 23, 2009;
Base of Protocol 187 /2007/NĐ-CP December 25, 2007 of the Government rules the functions, duties, powers, and organizational structure of the Ministry of Information and Communications; the digital decree. 50 /2011/ND-CP June 24, 2011 by the Government on the amendment, adds some of the provisions of the Protocol. 187 /2007/NĐ-CP December 25, 2007;
Base of Protocol 25 /2011/NĐ-CP April 6, 2011 of the Government rules the details and guidelines for some of the provisions of the Telecommunications Law;
On the recommendation of the Director of the Bureau of Telecom,
The Minister of Information and Communications issued the Regulation Method of determination and the regime reporting the price of the telecommunication service.
Chapter I
GENERAL REGULATION
Number one. Adjustment range
This information specifies the method of identification and the mode reporting the price of the telecommunication service.
Second. Apply objects
1. The state governing body is involved in the operation of the telecommunication service price management operation.
2. Telecommunication.
Third. Explain the word
In this message the words are understood as follows:
1. The actual price : is the price of the five nearest financial statements (year: n) determined on the basis Actual cost. Rational. to complete a telecommunications service unit.
2. Value Plan: is the cost of the next year the year of financial reporting (year: n + 1) determined on a cost basis that is expected to arise in five plans to complete a telecommunication service unit.
For example: The time of the 2011 financial reporting by the business was April 2012, the actual price was to be a valuation on the basis of a reasonable actual cost of 2011 (year: n). The price of planning is the specified price on the expected cost basis of 2012 (year: n + 1).
3. The telecommunication service unit includes:
a) The time of communication is the time for the lease to send, receive information (voice, data, images) when using telecommunication services. Unit: minutes or seconds.
b) The amount of information is the number of bytes of information (data, images) leased, received through the telecommunications network when using the telecommunication service. Unit: Kbyte or Mbyte.
c) The information package is the number of transactions employed by the telecommunications network when using telecommunication services, including:
-Phone number. Unit: The call.
-Message number (SMS, MMS). Unit: Message.
-Files. Unit: file.
d) The private lease at the rate of communication. Unit: channel according to communications speed.
The Internet access to the speed of information. Unit: Access to download speed.
e) Other telecommunication service units by the regulation of the Ministry of Information and Communications.
4. telecom services revenue is revenue obtained from that telecom service business (not including commercial revenue). Telecom services revenue includes:
a) The value of the price applies to the users of the telecommunication service.
b) Sales margin payment is connected to other telecom enterprises.
c) International balance of payments with foreign partners.
5. Telecommunication service (later abbreviated output) is the number of telecom services units that arise when customers use telecommunication services. Telecommunication service output includes:
a) The domestic output is the yield of births between the end points or between the connection points of the same telecom network.
b) The internetwork output is the yield of the output between the end points or between the connection points of different telecom networks. Various telecommunications networks are the different telecommunications networks of the same telecom enterprise or telecommunications networks of different telecom enterprises.
6. The full allocating cost method is the method of determining the price of a telecommunications service based on a cost allocation factor in the revenue of telecommunications services that the business provides to calculate the cost of each type of service.
7. The business ' s governance report is the report of the detailed data on costs, output, telecom services revenue on that basis being aggregated to BWB. The business 's fiscal year' s fiscal jersey is prescribed by the financial reporting regime of the year issued by the Treasury Department. .
Article 4. The principle of determining the price of a telecom service
1. Apply the method of valuing the price into a full allocation cost method for all of its own unaccounted telecom services.
2. Uncompensated between telecom services when determining the price of a telecom service.
Article 5. The base determines the cost of the telecommunication service.
1. The actual price is defined on the basis:
a) For businesses with private accounting costs each type of service. : the actual cost, the rationing of each type of telecommunication service defined in B The year's fiscal year's fiscal jersey and the production or production of the rules are determined by the specific regulation at this Chapter II.
b) For the unaccounted business individual type of service: the actual cost, rationing and output or the production of each type of telecommunication service is determined in accordance with the regulation specific This is in Chapter II.
2 . The price of planning is determined on the basis :
a) G iá into reality .
b) It's economic. - technical .
c) B The price expected of the cost of the input .
d) S Stop. quantity expected of each service to Five plans.
Number 6. Report mode reporting
1. Every period of time, the Ministry of Information and Communications issued the Telecommunication Service Catalogue to make a real price report, the price of the plan.
2. Every year, the business makes a real price report, the planned price of each type of telecommunication service in the Telecommunication Service category at Clause 1 This is accompanied by the Annual Financial Reporting and Regulatory Documents stipulated at Article 7. This is about 90 days from the end of the year after the end of the year.
3. Within 10 working days since getting enough of the business ' s profile, the Telecommunications Department has an answer to the business:
a) The case of a full-and-right-to-regulation business report, the Telecommunication Bureau has the actual value of its value, the value of the business ' s telecom services plan.
b) The case of reporting by the business is not yet complete and yet not correct the regulations at this Smart, the Office of Telecommunications requires the business to implement, adjust, and report the Telecommunications Service within 10 working days since receiving a job. The Office of the Telecommunication Service.
4. The planned price has been confirmed by the Telecommunications Bureau to be used as a base:
a) Build a telecommunications service value in the valuation authority of the business.
b) Practice management, telecommunication market regulation; telecom services business management and telecom services; managing telecommunications service prices of state management agencies.
5. The planned price of the enterprise is applied until the Department of Telecom confirms the price of the new plan.
6,Cases of abnormal fluctuation market, increased production, loss of mutation, calculated business redefining the cost of planning and reporting the Department of Telecom. The sequence is in accordance with Article 3 of this Article 3.
7. Within 10 working days, since the business 's five-day financial report is audits, the business is responsible for sending copies of the business' s audable year Financial Report to the Department of Telecommunications accompanied by convincing detailed details of the expenses. The fees are disparities compared to the Business Year ' s Annual Financial Report when the report price is realistic and the planned price.
Article 7. The content reports the actual price and the price of the plan
1. For the business telecom service currently providing, the cost of the service is aggregable in the Annual Financial Report, the content report content to actual and the planned price to include the following documents:
a) A person's work in the law of the business or the authorized person of the representative by the law of the company's business, stamped, which explicitly describes the contents of the service, the name of the service, the time of application of the city.
b) Base, method, and theory calculation price into service.
c) The copy of the business ' s annual financial report.
d) The computational table cost the actual cost, the price of the plan.
2. For the new telecommunication service, the cost of unincorporated service in the Financial Report of the Year, the business only made the report price success. At a rate of 15 working days prior to the scheduled business day, the business had to be able to submit a planned price report. The content reporting value of the plan includes the specified documents at the points a, point b 1 This and the calculation table detail the price of the plan.
Chapter II
THE METHOD IDENTIFIES THE REVENUE, COST, OUTPUT AND PRICE OF TELECOM SERVICES.
Article 8. The method of defining telecommunication service revenue
The telecommunication service revenue is determined from the following charging revenues:
1. The cost price of users of the telecommunication service to the phone calls from the network's network minus the connection price, the international payment price must pay for the other business (if any).
2. The connection price, the international payment price, is paid by other businesses to the end calls or the transfer to the network of the business.
Article 9. The method of allocating and determining costs for businesses only business a type of telecom service or business of a wide variety of telecommunication services, but has its own telecommunications service.
1. Revenue of enterprise cost to telecom services by revenue
a) The total cost of the business (TCP) includes: The cost of manufacturing telecom business (or cost of goods sold) (A), Financial Cost (B), Sales Cost (C), Corporate Management Cost (D) and Other Cost (E) (defined on the basis of Financial Reporting). The year of the business.
TCP = A + B + C + D + E
b) The total revenue of the business (TDT) includes: Telecommunication service revenue ( DT VT ) (identified on the basis of corporate governance reporting), Financial Services Revenue (DT). TC ) and Other Revenue (or other income) ( DT other ) (identified on the basis of the business ' s annual financial reporting).
TDT = DT VT + DT TC + DT other
c) The allocation of enterprise management costs for telecom services (k) VT ) according to the telecom services revenue ratio (DT) VT ) in total enterprise revenue (TDT):
K VT
=
DT VT
TDT
D VT = D x k VT
The total cost of the telecommunication service:
TCP VT = A + C + D VT
a) Calculate the allocation of service expenses i (k) VTi ) according to the value of the (DT) VTi ) in telecom services revenue (DT) VT ):
K VTi
=
DT VTi
DT VT
Services i are services regulated at the Digital Information Service. 05 /2012/TT-BTTTT May 18, 2012, of the Ministry of Information and Communications on the Classification of Telecommunication Services.
b) The total cost for the i service (TCP) VTi ) according to the system number k VTi :
TCP VTi = TCP VT x k VTi
Article 10. The method of allocating and determining costs to business enterprise many types of telecom services and unaccounted for individual telecom services.
1. Revenue of corporate expenses for telecom services according to revenue
a) The total cost of the business (TCP) includes: The cost of manufacturing telecom business (or cost of goods sold) (A), Financial Cost (B), Sales Cost (C), Corporate Management Cost (D) and Other Cost (E) (defined on the basis of Financial Reporting). The year of the business .
TCP = A + B + C + D + E
b) The total revenue of the business (TDT) includes: telecom services revenue (DT) VT ) (identified on the basis of corporate governance reporting), Financial Services Revenue (DT). TC ) and Other Revenue (or other income) (DT other ) (identified on the basis of the business ' s annual financial reporting).
TDT = DT VT + DT TC + DT other
c) The allocation of enterprise management costs for telecom services (k) VT ) according to the telecom services revenue ratio (DT) VT ) in total enterprise revenue (TDT):
K VT
=
DT VT
TDT
d) Business management cost of telecom services (D) VT ) Based on the system. VT :
D VT = D x k VT
The total cost of the telecommunication service:
TCP VT = A + C + D VT
2. Deliver the cost of telecom services according to telecom service revenue
a) Telecommunication service (DT) VT ) -
DT VT =
In it:
-Services I serve as services: land-fixed telecom services, ground mobile telecommunications services, satellite navigation services, satellite mobile telecommunications services, satellite services, and other telecommunication services.
- DT (VTI DTI name) is the land fixed-plan telecom service (DT) VTC1 ), ground mobile telecom services (DT) VTDD ), satellite navigation service (DT) VTCVT ), satellite mobile telecom service (DT) VTDVT ), other telecom services revenue (DT) VTOther ) (if any) base to the Enterprise Administration Report.
b) Calculation of the allocation of telecom service costs according to the exchange rate of land-fixed telecom services, ground mobile telecommunications services, satellite navigation services, satellite mobile telecommunications services in total telecommunication revenue. through:
K VTC1
=
DT VTC1
DT VT
K VTDD
=
DT VTDD
DT VT
K VTCVT
=
DT VTCVT
DT VT
K VTDVT
=
DT VTDVT
DT VT
c) The total cost of fixed-surface telecom services, land mobile telecommunications services, satellite navigation services, satellite mobile telecommunications services:
TCP VTC1 = k VTC1 x TCP VT
TCP VTDD = k VTDD x TCP VT
TCP VTCVT = k VTCVT x TCP VT
TCP VTDVT = k VTDVT x TCP VT
3. Deliver the cost of telecom services for the i service
a) Calculate the allocation of service expenses i (k) (name VTi) ) according to the ratio of services to the telecom service in the telecom service.
K (name VTi)
=
DT (name VTi)
DT (VTI DTI name)
In it:
Services i are services regulated at the Digital Information Service. 05 /2012/TT-BTTTT May 18, 2012, of the Ministry of Information and Communications on the Classification of Telecommunication Services.
b) Charge the total cost for the i service by k factor (name VTi) :
TCP (name VTi) = TCP (VTI DTI name) x k (name VTi)
Article 11. The method of determining the output of telecom services
1. The volume of the scale of the production is as follows:
STT
Output
Serial numbers
1
Network
1
2
Contact
Go.
0.6.
To
0.4
2. With the time unit service, the amount of information, the information package, is defined as the gross domestic product and the output. link the network is regulated according to the specified coefficient system at the 1 This.
SL QVTi = Internal output + internetwork output by x 0.6 + Network production to x 0.4
3. For the service of its own network units, according to the speed of information communication and access to the internet according to the speed of information, it is determined to be the actual number of each service unit.
SL VTi = The number of channels according to the transfer rate of information, the number of internet access lines according to the rate of information loading
1. Determine the value of each type of service i (GT VTi ) for the business of only a kind of telecommunication service or business of a variety of telecom services, but individually accounted for each type of telecommunication service by total cost to that kind of service (TCP). VTi ) Split output (SL) QVTi )
GT. VTi
=
TCP VTi
SL QVTi
Or the output of that service (SL) VTi )
GT. VTi
=
TCP VTi
SL VTi
For example, business only business a telecommunications service is a land-fixed telecommunication service. The 2010 reality price for the telecommunications service's internal telephone service fixed the business's ground with figures at the 2010 Financial Report as follows:
Total cost (TCP) in 2010 was 2,000.000,000, of which the cost of manufacturing telecom business (or cost of goods sold) (A) was 1,160,000,000, the Financial Cost (B) was 200,000,000, the Cost of Sales (C) was 200,000,000, the Cost of Business Management. A career (D) of 140,000,000 and other costs (E) was 300,000,000.
Total revenue (TDT) of the business in 2010 was 2,236,700,000 copper, in which: Net fixed telecom services revenue (DT) VT ) is 1,716,700,000 copper including domestic telephone service (DT) revenue. VTi ) is 1,030,000,000 copper and revenue of the remaining land-fixed telecom services of 686,700,000 copper, Financial Services Revenue (DT) TC ) is 210,000,000 copper and other Revenue (or other income) (DT) other ) It's 310,000,000.
The product of the internal telephone service is:
Domestic output: 1,000,000 minutes; net production goes: 1,000,000 minutes; online output to: 1,000,000 minutes
The self-priced sequence is in fact 2010 as follows:
I. Charge the total cost for the domestic voice service according to the allocation method
1. Calculation of the allocation of enterprise management costs for telecom services (k) VT ) according to the telecom service revenue ratio in the total revenue of the business:
K VT =
DT VT
=
1.716.700.000
= 0.77
TDT
2.236.700.000
2. Charge of the enterprise management of telecom services (DT) VT ) Based on the system. VT :
D VT = D x K VT = 140,000,000 x 0.77 = 107,800,000
3. calculate the total cost of the telecom service:
TCP VT = A + C + D VT
= 1,160,000,000 + 200,000,000 + 107,800,000
= 1,467,800,000.
4. Deliver the cost of telecom services for the domestic telephone service (i):
a) Charge the cost allocation factor for the internal telephone service (k) VTi ):
K VTi =
DT VTi
=
1.030.000.000
= 0.6
DT VT
1.716.700.000
b) The total cost for the internal telephone service:
TCP VTi = TCP VT x K VTi = 1,467,800,000 x 0.6 = 880.680,000
II. Yield
The data base at the Enterprise Administration Report, we have the production of the interseed telephone service to calculate the cost of:
SL QVTi = Internal output + internetwork output x 0.6 + Internet production to x 0.4 = 1,000,000 + 1,000,000 x 0.6 + 1,000,000 x 0.4
Two million minutes.
III. Define the 2010 reality price of the domestic telephone service.
GT. (phone) =
TCP VTi
=
880.680.000
= 440.34 (copper/minutes)
SL QVTi
2.000.000
2. Determine the price of each type of service i (GT (name VTi) ) for business The business of many different types of telecom services and telecom services. is calculated by total cost for that service type (TCP) (name VTi) ) Split output (SL) (VTI) )
GT. (name VTi)
=
TCP (name VTi)
SL (VTI)
Or the output of that service (SL) (name VTi) )
GT. (name VTi)
=
TCP (name VTi)
SL (name VTi)
For example, calculating the internal telephone service of the telecommunication service of the telecom services business enterprise fixed ground and ground mobile telecommunications services.
Total cost (TCP) in 2010 was 9,769,000,000, of which the cost of manufacturing telecom business (or cost of goods sold) (A) was 7.229,000,000, Financial Cost (B) was 200,000,000, Cost of Sales (C) was $1,200,000,000, Cost of Management enterprise (D) of 840.000,000 and Other Cost (E) is $300,000,000.
Total Revenue (TDT) of the 2010 business was 12,351,700,000 copper, of which: Telecommunication service (DT) VT ) is 11,831,1,700,000 copper including net fixed telecom services revenue of 1,716,700,000 copper (in which the gross domestic voice service revenue was 1,030,000,000) and land mobile telecommunication service was 10,115,000,000, the service revenues were $1,30,000,000. Finance (DT) TC ) is 210,000,000 copper and other Revenue (or other income) (DT) other ) It's 310,000,000.
The product of the internal telephone service is:
Domestic output: 1,000,000 minutes; net production goes: 1,000,000 minutes; online output to: 1,000,000 minutes
The self-pricing sequence into the internal telephone service of the telecom service fixed the actual ground in 2010 as follows:
I. Charge the total cost for the domestic telephone service according to the allocation method
1. Calculation of the allocation of enterprise management costs for telecom services (k) VT ) according to the telecom service revenue ratio in the total revenue of the business:
K VT =
DT VT
=
11.831.700.000
= 0.958
TDT
12.351.700.000
2. Charge of the enterprise management of telecom services (D) VT ) Based on the system. VT :
D VT = D x K VT = 840.000,000 x 0.958 = 804,720,000
3. calculate the total cost of the telecom service:
TCP VT = A + C + D VT = 7.229,000,000 + 1,200,000,000 + 804,720,000
= 9,233,720,000 copper
4. The total cost of the telecom services fixed land according to the allocation of telecom services:
a) Telecommunication service (DT) VT ) including land fixed telecom services revenue (DT) VTC1 ), ground mobile telecom services (DT) VTDD ) Based on the Enterprise's Management Report.
DT VT = DT VTC1 + DT VTDD = 1,716,700,000 + 10,115,000,000
= 11,831,700,000 Yes.
b) calculate the land fixed-surface fixed telecommunication service (k) VTC1 ) according to the financial-fixed telecommunication service revenue ratio in telecom service revenue:
K VTC1 =
DT VTC1
=
1.716.700.000
= 0.145
DT VT
11.831.700.000
c) The total cost of the land fixed telecommunication service:
TCP VTC1
= k VTC1 x TCP VT = 0.145 x 9.233.720.000
= 1,338,900,000
5. Deliver the cost of the telecom service for the internal telephone service i:
a) Calculate the allocation of internal telephone service costs (i) (k) VTdialog ) according to the gross domestic telephone service sales rate in the land-fixed telecom services revenue (DT) VTC1 ):
K VTdialog =
DT VTdialog
=
1.030.000.000
= 0.6
DT VTC1
1.716.700.000
b) The total cost for the internal telephone service (i):
TCP VTdialog = TCP VTC1 x K VTdialog
= 1,338,900,000 x 0.6.
= 803,340,000.
II. Yield
The data base at the Enterprise Administration Report, we have the production of the interseed telephone service to calculate the cost of:
SL QĐVtdialog = Internal output + internetwork output x 0.6 + Internet production to x 0.4 = 1,000,000 + 1,000,000 x 0.6 + 1,000,000 x 0.4
Two million minutes.
III. Define the 2010 reality price of the domestic telephone service.
GT. (phone) =
TCP VTdialog
=
803.340.000
= 401.67 (copper/minutes)
SL QĐVtdialog
2.000.000
3. Determine the price of success for other telecom services (maritime, aviation)
Based on the business of the business, business one or more types of telecommunication services, the business applies the methodology and determines the price of the corresponding services specified in Articles 8, Article 9, Article 10, Article 11, and Clauses 1, paragraph 2 Article 12. This is private.
Chapter III
THE ORGANIZATION.
Article 13. Performance Performance
It has been in effect since 1 January 2013.
Article 14. Organization implemented
1. Chief of Staff, Director of the Department of Telecommunications, Head of the Agency, Unit of the Ministry, General Manager, Director of Telecommunications Businesses and organizations, the personally involved responsible for this private practice.
2. During the execution, if there is an entangrium, the offer reflects on the Ministry of Information and Communications to review the ./.

Minister.

(signed)

Nguyen North Son