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Circular No. 201/2009/tt-Btc: The Modified Regulations, Additional State Budget Contents

Original Language Title: Thông tư 198/2010/TT-BTC: Quy định sửa đổi, bổ sung Mục lục ngân sách nhà nước

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The CIRCULAR stipulates additional amendments table of contents State budget _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State budget pursuant to the law No. 15/2002/QH11 on 16/12/2002;
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;
To meet the requirements of the management of the State budget, the Finance Ministry revised catalogue supplement, the State budget is issued decision No. 33/2008/QD-BTC dated 2/6/2008 by the Minister of finance regarding the issuance of index system of the State budget and the circular No. 68/2009/TT-BTC dated 3/4/2009 , Circular No. 136/2009/TT-BTC dated 2/7/2009, circular No. 223/2009/TT-BTC on 25/11/2009, circular No. 26/2009/TT-BTC on 25/02/2010, circular No. 143/2009/TT-BTC on 22/9/2010 of the Ministry of Finance on amendments and supplements of contents system state budget enacted by decision No. 33/2008/QD-BTC dated 2/6/2008. Content modification, Supplement in this circular is made since the budget 2011. Specifically as follows: article 1. Modify the additional provisions, categorized by economic sector (category, account), as follows: 1. To modify accounting rules according to economic sector (category, Account) in point 3 section I of Appendix 2 attached to decision No. 33/2008/QD-BTC, as follows: The State budget revenues not accounted in detail according to the type of , the contents of the State budget.
The filing unit revenues in the State budget are not recorded on the certificate from the State budget, account type; The State Treasury is not accounting budget revenues by type, account details; the reporting currency of the budget, not by type of report, the contents of the budget.
2. Additional content and additional accounting Account Type 160 "building", as follows: a) additional content of 160 Type accounting "building", as follows: type 160 "building" is also used to reflect the town set up expenses, investment in the project was not in the category, account would suit as power system project water supply, and other works, and overall planning the social-economic development of the country, the region, the territory.
b additional Clause 172): activity overall planning the social-economic development of the country, the region, the territory.
Article 2. Modify, supplement the income of State budget and reports the State budget according to the index of the State budget, as follows: 1. additional sub-categories of 1000 Entries "personal income tax", as follows: additional sub-categories 1014: tax revenue from the service for rent, for lease.
2. additional sub-categories of Category 1050 "corporate income Tax", as follows: a) supplements subsection 1056: Corporate Income Tax from the exploration, development and extraction of oil, natural gas (not including business income tax revenues under the contract, exploration, oil and gas extraction).
b) supplements subsection 1057: Corporate Income Taxes from lottery operations.
c) supplements subsection 1058: Corporate Income Taxes from the real estate transfer.
3. additional sub-categories of Category 1150 "income after income tax", as follows: additional sub-categories 1153: income after tax income from the lottery operation.
4. additional sub-categories of 1700 Items "value added Tax", as follows: a) subsection 1704: value added Tax from the exploration, development and extraction of oil, natural gas (not including value added tax collected according to the agreement, the contract for exploration, mining, oil and gas).
b) subsection 1705: value added Tax from the lottery operation.
5. additional sub-categories of 1750 Items "special consumption tax", as follows: subsection 1758: special consumption Taxes from lottery operations.
6. Amendments, supplements subsection of section 2600 "premium in the field of science, technology and the environment", as follows: a) supplements subsection 2618: environmental protection charges for waste water.
b) supplements subsection 2621: environmental protection charges for waste water industry.
c) supplements subsection 2622: environmental protection charges for waste gas.
d) supplements subsection 2623: environmental protection charges for solid waste.
DD) supplements subsection 2624: environmental protection charges for mining is crude oil and natural gas.
e) supplements subsection 2625: environmental protection charges for mining rights.
g) annulment of subsection 2601 "environmental protection charges for waste water, waste gas, solid waste, mining".
7. The reported currency, State budget expenditure details according to the index of the State budget, ministries, Central and local agencies of the Ministry of finance only send data electronically (electronic data file) at the following address tqtns@mof.gov.vn and is responsible for the accuracy of the reports submitted under the electronic data file not print out paper. Private Defense Ministry, Ministry of public security to print out paper and posted on the Ministry of finance under the security mode.
Article 3. Implementation: 1. This circular have enforceable after 45 days from the date of signing. The Guide to index the State budget and the report by the State budget of contents contrary to the provisions of this circular are repealed.
2. During the implementation process if there are obstacles, suggest that the agencies, organizations, personal reflections in time about the Ministry of finance to study, specific instructions./.