IT ' S SMART

Guidance on the opportunity for mobiling the funding to support the room.

Anti-drug smuggling and manufacturing, counterfeit tobacco trafficking.

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Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Execute the direction of the Prime Minister ' s direction at the publication of 290 /VPCP-KTTH on 13 January 2012;

The Ministry of Finance guides the implementation of the motor and management mechanism, which uses the funding to assist in the prevention of defense, tobacco and tobacco smuggling, and the sale of counterfeit cigarettes as follows:

Item I

GENERAL REGULATION

What? 1. The adjustment range

This information guides the mechanism of mobiling funding from businesses that produce tobacco business to form the Fund for Smuggling Prevention of Tobacco, Manufacturing, Counterfeit Tobacco Trafficking (Fund); Management, Use of the Fund. The fund.

What? 2. The adjustment object

1. The subject of funding contribution to Fund formation is that tobacco business production enterprises of the Vietnam Tobacco Association and other tobacco manufacturing businesses operating legally in Vietnam voluntarily contribute funds to the Fund (call a) Fund for the United States. It ' s a business.

2. The cost beneficiary object from the Fund this includes: the direct functional forces that carry out investigative activities, verification, testing, arrests, disposal of the destruction of smuggled cigarettes, counterfeit cigarettes; the anti-smuggling board, counterfeit goods, and fraud. The Central Trade and Permanent Trade Act (abbreviated as the 127 Central Committee); the anti-smuggling board, counterfeit goods and provincial trade fraud and the permanent department (called off are the 127-local Board) directly. Coordinating, coordinating forces to deploy arrests, disposal of drug-smuggling cigarettes, counterfeit cigarettes; The Society for the Foundation of the Vietnamese Tobacco Association.

Item 2

THE MECHANISM FOR MOBILING AND USING THE FUND

What? 3. Principles of Cost raising and use of the Fund

1. The principle of funding funding contributions

a) The total annual Fund contribution is determined based on the actual number of smuggled tobacco, counterfeit cigarettes arrested, disposal of the destruction of the previous year; the expected number of five plans and the state ' s current regime of management, the treatment of the burial, the citizenship vehicle. collection of state funds due to the breach of the law;

b) The level of contribution to the Fund of each business must be public, fair guarantee, equality between businesses; encourage businesses with favorable conditions that contribute higher than the overall level;

c) The entire amount donated by businesses to create this Fund is sent into a separate account at the bank by the Vietnamese Tobacco Association named and managed.

2. Principles of Management, Use of Fund

a) The fund is used to support more for the beneficiary subjects stated at paragraph 2, Article 2 This is to implement test work, prevent, arrest, process, destroy tobacco cigarettes, counterfeit cigarettes, and coordinating activities, training conferences, and more. business, final, summertime, commendation, disseminalization of drug trafficking prevention and production, counterfeit tobacco trafficking. It is not possible to use the Fund to spend on other content that is not related to the anti-drug smuggling operation, the manufacture, the counterfeit tobacco trade.

b) The payment to the functional forces in the anti-drug smuggling operation, the counterfeit tobacco based on the number of actual cigarettes arrested was culled on the decision to confiscate the arrest agency, breach of breach and Border Protection. Smoking cigarettes, counterfeit cigarettes, counterfeit cigarettes.

c) The foundation must be tightly managed, using the right purpose; end of the fiscal year, the Vietnam Tobacco Association must submit a mobiling situation report, using the Fund to the Local Tax Service where the business is based on the headquarters.

d) The unit uses the funding to follow, the private accounting of this support funding; construction of the statute of funding in accordance with the principle of public, transparent. The unit chief uses the funding to support the base of the contents of this Article 5 to decide the specific level of the unit to be consistent with the unit's work and is directly responsible to the upper-level governing body. The number of unusable funds moved to the next year to continue its use.

The funding source for the support of this information does not replace the applicable funds imposed by existing regulations for anti-contraband, commercial fraud, counterfeit goods. The handling of the funeral is a contraband tobacco, a counterfeit tobacco caused by a violation of the administrative violation of the law on management and processing of the burial, the means of confiscation of state funds due to the administrative breach.

For example, in the 2012 state budget forecast, the Department of Provincial Market Management A was used for funding for anti-contraband operations, commercial fraud, counterfeit goods of 400 million. Assuming that in 2012 the arrest of 1.2 million smuggled tobacco, counterfeit cigarettes, in addition to the funding provided by the guidelines on this Article 5, the Department of Provincial Markets Authority A still benefited from the state budget. Anti-contraband, commercial fraud, counterfeit goods.

What? 4. Set up the bill and announce the Fund contribution

a) Every year, based on the actual situation of tobacco smuggling and manufacturing, counterfeit tobacco trafficking, coordinated organizational methods, anti-drug smuggling deployment, counterfeit tobacco of the 127 Central Committee, which envisage plans in terms of numbers. Cigarette smoking is captured, destroyed, and the level of funding that needs to support the surrender of the actual tobacco, the destruction stated at 1, Article 5 This information, the Vietnam Tobacco Association is united with businesses that produce the bill. The total cost of funds to fund the Fund.

b) The base of the annual cigarette production plan and the fund for the Fund to fund the Fund (after excluding the contribution of the voluntary business support higher than the general contribution level), the Vietnamese Tobacco Association determines the planned contribution rate of the Company. It applies to businesses.

For example, the tobacco production of the tobacco industry in 2012 was 15,000 billion dollars, of which the business of the A business was 5,000 billion. The total contribution to fund contributions is 45 billion, in which Business A voluntarily contributes 50%, as such, the level of funding required in 2012 as a base that determines the overall contribution rate for the remaining enterprises of 22.5 billion. The ratio (%) contributes to the general applicable plan for the remaining businesses to be defined as follows:

22.5 billion copper/(15,000-5,000) billion copper = 0.225%

c) The Vietnamese Tobacco Association announces public for businesses on the total cost of raising funds to fund the Fund and the ratio (%) to contribute a joint applicable plan to businesses.

Based on the business of every business of the year, the Vietnamese Tobacco Association defines a fund contribution to the entire year of each business (according to the number 01 issued by this Information) and informs businesses to base the business. do, at the same time send the Ministry of Finance (General Tax Directorate) and the local tax department where the business is based its headquarters for tracking.

d) quarterly, based on the joint adoption plan contribution rate issued by the Vietnamese Tobacco Association and the previous quarter ' s implementation of the previous quarter, businesses actively recharge the amount of cost of the quarter (private businesses themselves to contribute higher). More than overall, the amount of funding contributes to the level of agreement with the Association) and transfers the money to the Vietnamese Tobacco Association in the first 10 days of each quarter. The amount of funding used in the year to support the anti-drug smuggling operation, produced, counterfeit tobacco trade by the Vietnamese Tobacco Association allocating the Fund to contribute to the Fund is at a reasonable cost when determining income. Corporate income tax.

What? 5. Use the Fund

The fund is used to support the following expenses:

1. More support for the direct functional forces that perform anti-drug smuggling work, counterfeit cigarettes, including the following expenses:

a) Chi support for the arrest, night fostering, overtime, treatment, consumption of smuggled cigarettes, counterfeit cigarettes;

b) The vehicle procurement costs directly to support the anti-smuggling work of tobacco, counterfeit cigarettes, if there is enough financial resources. The procurement of vehicles provided by the Minister of Public Security, the Minister of National Defense or the Minister of State for the relevant authorities;

c) The collective reward for the collective, the individual has achievements in the defense, anti-smoking and fake cigarettes.

The amount of funding for direct forces is determined based on the number of smuggled tobacco, counterfeit cigarettes arrested, destroyed (on the basis of the decision to dispose of smuggled cigarettes, counterfeit cigarettes, and the Receivation of Tobacco, Fake cigarettes.

The cost of support is $1,000 per annum, which is not distinguished by the value of tobacco (premium or low levels). Additional 100-plus support for the cost of the destruction of contraband tobacco, counterfeit cigarettes, encouraged the use of destructive measures not to affect the environment and to suit the conditions of each of the cults.

2. Detail support for the 127 Central Committee and the 127 Local Board of Scouts in the implementation of the deployment, direction, inspection of defense measures, anti-drug smuggling and production, counterfeit tobacco trade, including the following:

a), in support of planning construction, the project, the task of fighting for the prevention of tobacco smuggling and manufacturing, the counterfeit tobacco trade;

b) Support organization organization, seminar seminar, planning deployment, coordination between ministries, industry, related agencies;

c) The support implementation of the implementation of the propaganda, advocacy, disseminalization of drug trafficking prevention and production, counterfeit tobacco trade;

d) The genus supports periodic testing or breakthroughs in anti-smoking and manufacturing prevention, counterfeit tobacco trade in localities;

In support of the organization's preliminary results, summup, commendation of organizations, individuals who are active in anti-drug trafficking and manufacturing, counterfeit tobacco trafficking.

The amount of funding support for the operation of the 127 Central Command and the maximum 127 local Board of directors is no more than 10% of the funding of support for the forces directly arrested at paragraph 1, Article 6 This Smart, in which 3% cited the 127 Central Command Board. And seven percent of the local 127-local committee, where the cigarettes were smuggled, the counterfeit tobacco was captured, destroyed.

3. Support for the Foundation Executive Board of the Vietnamese Tobacco Association

a) Women to work for work in localities with smuggled tobacco;

b) The cost for the cadres, the Association ' s staff, the inspection, the monitoring, the enforcement of the consumption of cigarettes several points of focus;

c) Some costs for the purchase of information about the operation of the smuggled organization to provide for the functional force;

d) The cost of the equipment for the Executive Board to work as: The camera, the computer.

The above genera must comply with the state ' s existing genus regime and do not exceed 5%. the number of funds that support the forces directly arrested at paragraph 1, Article 6 of this.

What? 6. Process performs funding support from the Foundation

The Vietnamese Tobacco Association performs funding for the prevention of tobacco and tobacco smuggling, which sells counterfeit cigarettes under the following process:

1. For the direct force of authorities carrying out the arrest, disposal of the destruction of smuggled tobacco, counterfeit cigarettes:

The notification base of the 127-local Panel on the number, the strain of smuggled tobacco, the actual counterfeit tobacco being captured, destroyed, the Vietnamese Tobacco Association determined the number of funds to support the forces directly.

The transfer of funding for the direct forces is carried out in accordance with the captured, culled batch of tobacco, through the clue that the 127-local Instructions Board followed the following two steps:

Upon receiving the announcement of the 127-local Directorate in terms of numbers, the drug-type strain was arrested (accompanied by the decision to dispose of smuggled tobacco, counterfeit cigarettes), the Vietnamese Tobacco Association reported 50% of the funding funding determined for the stolen tobacco batch. Arrest.

Upon receiving the announcement of the 127-local Panel on the number, the captured tobacco strain was culled (accompanied by the Receivation of Tobacco, Counterfeit Cigarettes), the Vietnamese Tobacco Association paid 50% of the remaining support funding.

The slowest of 10 days of work since the date of receiving the notification text of the 127 Local Board of Nations and its accompanying papers, the Vietnamese Tobacco Association transferred funds to the account of the 127 local Board of Scouts.

Upon receiving funding from the Vietnamese Tobacco Association, the 127 Board of Nations was responsible for either a temporary liability or payment for the direct force of the authorities to arrest, the destruction of smuggled cigarettes, counterfeit cigarettes.

2. For the 127 Central and Local Panel Panel:

The result of the arrest, the destruction of smuggled tobacco, counterfeit cigarettes of the quarter, the Vietnamese Tobacco Association transferred funding to the 127 Central Committee and the 127 Local Board of Nations, where tobacco cigarettes were smuggled, counterfeit cigarettes seized, destroyed. in the first 10 days of the next quarter.

What? 7. Foundation Decision

At the end of the year, the Vietnamese Tobacco Association is responsible for deciding on the mobiles of mobiles, management, use of the Fund and informing businesses that do the base, namely the following content:

-The actual total cost of funding has been mobilized for the year, details according to the business object contributed;

-Numbers, drug-smuggling cigarettes, counterfeit cigarettes arrested, processed in the year; the cost of supporting a cigarette head.

-The actual total cost of funds has supported the functional forces and the 127 Central Committee, the P127-based Board, which details the usage subject (according to the number 2).

-The number of funds on 31 December every year.

The business was responsible for sending actual sales results in the year to the Vietnam Tobacco Association, which was not too late on 15 January to sum up the total production of the entire industry.

Based on the number of funds that the Fund has used and the results of the entire industry implementation in the year, the Vietnam Tobacco Association calculated, determining the actual annual contribution rate for businesses, the number of funds that contributed the actual Fund to the use of the accounting. to the reasonable cost and the amount of funds that are redundant or lacking compared to the amount of funding that has contributed to each business ' s first-year accounting (according to the sample 03 issued by this Information) and informed the business to know and make the accounting base at reasonable cost. when determining the income tax income tax; at the same time sending the Treasury Department (Tax Directorate) and the Local Tax Department where the business is based to Watch.

The amount of funding is accounted for more reasonable than the number that contributed to the first-year accounting, and the business must contribute to the lack of the missing funds. The amount of funding is calculated at a less reasonable cost than the number that contributed to the first-year accounting, which was transferred to the following year to subtract the number of funds to contribute to the Fund of the following year.

The Vietnamese Tobacco Association's announcement on the number of 3 issued by this is a legal certificate to determine the reasonable cost of each business.

What? 8. Xiao Xiao smuggled cigarettes, counterfeit cigarettes

The destruction of smuggled cigarettes, counterfeit cigarettes was conducted periodically under the certification of the Vietnamese Tobacco Association, as follows:

-The agency, the unit's decision to confiscate the drug-smuggled cigarette, the counterfeit tobacco plan to destroy the local 127-local Board, where tobacco cigarettes have been smuggled, counterfeit cigarettes arrested, destroyed to notify the Vietnamese Tobacco Association. and representatives of other tobacco business makers have come to witness the destruction of tobacco cigarettes, counterfeit cigarettes. Announcing the destruction of smuggled cigarettes, counterfeit cigarettes had to be sent to the Vietnam Tobacco Association as delayed as 7 days prior to the destruction.

-The destruction of smuggled cigarettes, counterfeit cigarettes, is made monthly, where the number of large arrests of cigarettes can be held to destruction several times in the month.

-Organization for the destruction of smuggled tobacco, counterfeit tobacco issued by the Disposal Council, and must establish a full signature of the signatures of the Council members in accordance with the Digital Information. 12 /2010/TT-BTC 20 January 2010 by the Ministry of Finance directed the handling of the administrative breach of the administrative offence of goods, items that are easily damaged and managed. The amount of money obtained from the handling of the funeral, the means of confiscation of state funds due to administrative breach.

What? 9. The responsibility of the Vietnamese Tobacco Association

1. The Vietnamese Tobacco Association is responsible for the mobiling, management, use of the Foundation in accordance with this Information and is accountable to the law on the accuracy of the figures stated by the Association for the Article 7 of this Information.

2. For the number of cigarettes smuggled, the fake tobacco was arrested that direct force was given 50% of the funding, but has not yet been destroyed, the Vietnam Tobacco Association is responsible for the arrest of the arrest agency, which confiscated cigarettes. Contraband, counterfeit cigarettes soon. In the absence of tobacco to destroy, the Vietnamese Tobacco Association revoked the funding for the support and informed Ban 127 Central Committee to know and process.

3. Annual periodically, the Vietnamese Tobacco Association reports the situation of mobiling, management and use of the Fund with the Ministry of Finance, Ministry of Commerce.

Section 3

THE ORGANIZATION.

What? 10. The effect of execution

1. This information is valid for 45 days from the date of the signing and applied from 1 January 2012 to the end of December 31, 2013. Annually, the Ministry of Finance chaired, in coordination with the 127 Central Committee and the Vietnam Tobacco Association conducting a preliminary evaluation of the results of this pilot.

2. This information replaces the Digital 75 /2007/TT-BTC July 5, 2007 by the Ministry of Finance guidance on the pilot mechanism for mobiling funding support, anti-drug smuggling and manufacturing, counterfeit tobacco trade, and digital media. 78 /2009/TT-BTC April 20, 2009 by the Ministry of Finance amended, Supplements Digital Information. 75 /2007/TT-BTC.

In the course of execution, if the birth is entangled, suggest the agencies, the unit reflects on the Ministry of Finance to coordinate the ./.