CIRCULAR guide method and the level of costs, the cost of infrastructure use national rail investment by the State pursuant to Decree No. 170/2003/ND-CP on December 25, 2003 detailing the Government's implementation of some articles of the Ordinance;
Pursuant to Decree No. 60/2003/ND-CP on 10/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget;
Pursuant to Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges; Decree No. 24/2006/ND-CP dated 6/3/2006 of the Government revising, supplementing a number of articles of Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on fees and charges;
Pursuant to Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration;
Pursuant to Decree No. 77/2003/ND-CP dated 1/7/2003 by the Government on regulatory functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to decision No. 84/2007/QD-TTg dated 11/6/2007 by the Prime Minister on the method and the level of costs, rents use of the national railways by the State investment;
The Ministry of Finance shall guide the methods charge and the level of costs, rents use of infrastructure by the State national rail investment as follows: i. the SCOPE, SUBJECTS of APPLICATION 1. This circular instruction on charging method and the level of costs, rents use of infrastructure by the State national rail investment.
2. application this circular object is the Organization, individuals involved in the management, use and business infrastructure of the national railway by State investment.
3. system of infrastructure by the State national rail investment include:-the system of bridges, drain, tunnel types.
-System: the main line railway, the railway in the station, the railway goods yard on the railroad unloading the goods, the road segment on the station and the road segment on the beach road systems of railway management, scoring, embankment, fences, railroads, sewer systems, wall, musty piles system signage professional works, locomotives, carriages and other ancillary works necessary for the Organization to run the ship.
-The information system equipment, signal: signal out, into the station, cable system, signal cable system information, control devices running the ship, control systems and control focus, transmission lines system, power system, the operator station, the signal information online-electricity, power supply system.
-System architecture: the wait for the train, the ticket sales, baggage, goods shed, station yard, station square, fence bat wing, station, yard cart, guarded the hut recordings, scaffold Tower, guard towers, bridge guards guard the towers basement, attic equipment definitely horizontal lines.
4. where the international treaties to which the Socialist Republic of Vietnam is a member has other rules about fees, rental of infrastructures of national rail investment by the State shall apply the provisions of international treaties that II. USE Of The RAILWAY INFRASTRUCTURE By The STATE NATIONAL INVESTMENT 1. Use of the railway infrastructure by the State national investment revenues in the State budget. Monthly, within 20 days the beginning of the next month, the business of rail transport is responsible for paying the fees to use the railway infrastructure must be filed is 8% on turnover of railway transport business performed in April with tax authorities where the main headquarters under model 1/PHLP attached to circular No 60/2007/TT-BTC dated 14/6/2007 of the Finance guides the implementation of some articles of the law on tax administration and guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration.
2. Slow for 25th of the next month, the business enterprise rail transport must submit the charge using the railway infrastructure on the central budget according to the chapter, type, paragraph, section and subsection of the index of the current state budget in State coffers.
3. The business of railway transport are fees accounting using the railway infrastructure must be filed to the reasonable cost of railway transport business when determining the income subject to corporate income tax.
4. Slow for no more than 90 days from the date of the end of the calendar year, the business of rail transport is responsible for paying the settlement with the main headquarters in tax charges to use the railway infrastructure under model 2, PHLH attached to circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance.
III. USE Of RENTAL Of INFRASTRUCTURES Of NATIONAL RAILWAYS By The STATE To INVEST 1. Listing service state regulation framework.
The list of services specified in the rental price frame works of infrastructure of the national railway by State investment (not related to the running of ships) include:-warehouse rental services;
-Rental service locations;
-Rental of advertising venues;
-Other services available using the railway infrastructure.
2. The independent assessment process, the methodology framework.
2.1. the Vietnam Railway Corporation plans to frame price, the Ministry of transportation to review, appraise and the written comments suggested the Finance Ministry regulation framework of service for rental use of infrastructure works of the national railways by the State investment.
2.2. the suggested framework approval profile reviews including:-representative of Ministry of transportation proposed regulations Finance Ministry price bracket using the rental service of infrastructure works of the national railways by the State investment.
-Text evaluation framework for rental use of infrastructure by the State national railway investments of the Ministry of transportation.
-Frame variant by the Vietnam Railway Corporation. Which explain the following: + the need for regulatory frameworks or adjust the framing; the situation in manufacturing, business services for rental use railway infrastructure list State regulation framework.
+ Sales operations for rental of railway infrastructure; costs directly related to the railway infrastructure for hire (salaries, wages, other direct costs, ...); using the price of the same type of service on the market.
+ Organizational measures to implement the new rates.
+ Other related documents.
2.3. the base price for the rental use of infrastructure by the national railway Ministry of finance regulations and the actual situation in each locality, the business of railway infrastructure issued specific rates apply for each type of service and are listed for the organizations individuals make.
3. Method of collecting rents use of rail infrastructure.
3.1. Every month, during the first 20 days of the next month the business of rail infrastructure is responsible for paying the account for 20% of the rental proceeds to use the railway infrastructure must be filed with the tax authorities according to the 01/PHLP attached to circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of Finance shall guide the implementation of some articles of the law governing the tax management and guiding the implementation of Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration.
3.2. The latest 25th of the next month, the business of railway infrastructure are responsible for 20% of the quoted rental proceeds to use the railway infrastructure (not including value added tax) to submit to the central budget according to the chapter, type, paragraph, section and subsection of the index of the current state budget in State coffers.
3.3. When rents rail infrastructure, the business of railway infrastructure written invoice value for the lease on the entire proceeds rates for rental (not excluding 20% extract, filed the State budget). Submission of State budget 20% of rental proceeds to use the railway infrastructure, businesses are counting on reasonable cost when determining taxable corporate income.
3.4. Slow for no more than 90 days from the date of the end of the calendar year, the business of rail infrastructure is responsible for paying the settlement with the main headquarters in tax revenues for rental use railway infrastructure according to the model form 2/PHLH attached to circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance.
IV. Management, USE FEES, RENTAL Of INFRASTRUCTURES Of NATIONAL RAILWAYS By The STATE To INVEST 1. Full charge using rail infrastructure and account for 20% of the proceeds for hire of railway infrastructure was deployed in the estimation of annual budgets to spend on the management, maintenance and repair of the national railway system of investment by the State under the provisions of the law on the State budget.
2. The Ministry of transport and delivery costs estimation using rail infrastructure and account for 20% of the proceeds for hire of railway infrastructure for railway companies as follows: – the total business revenue of rail transport; revenue from rental of railway infrastructure.
-Total costs of use of railway infrastructure (8% on turnover of railway transport business performs) and account for 20% of the proceeds for hire of railway infrastructure must be filed with the State budget.
3. financial management, capital payments, planned a career for State companies, public interest missions in the areas of management, maintenance of national rail investment made by the State under Circular No. 136/2007/TT-BTC on 28/11/2007 of the Ministry of Finance shall guide financial management , delivered the plan, payment of capital economic career for State companies, public interest missions in the areas of management, maintenance of the national railways by the State investment.
V. IMPLEMENTATION 1. The circular has the effect after 15 days from the Post Gazette.
2. During the implementation process if there are obstacles, suggest the ministries, localities, enterprises reflects the timeliness of the Ministry of finance to study the guidelines,./.