CIRCULAR guide what to do immediately to enforce the new tax laws from 1/10/1990 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the State Council has issued three laws for implementing the NQ new tax: sales tax Law, tax law, the law on special consumption tax, from 1/10/1990 for the economic sectors in the country.
Here, the Ministry of finance instructed the local about some work to do to catch up with the main implementing effectively the three aforementioned tax laws.
I. STRENGTHENING the ORGANIZATION and REORGANIZATION of STAFF: 1/pursuant to Decree No. 281-HĐBT of the Council of Ministers and the circulars of the Ministry of finance, each implementation right the amalgamation and the tax authorities in the provinces, cities and districts in the direction of the new organization. Including the following particulars:-forming function rooms in taxation and tax stations, team, in the tax Bureau to match the fact work requirements in each region and in accordance with the instructions of the Ministry of finance.
-Specify the authority the task of each room in the Bureau and each team, the team, in the tax Bureau stations; building regulation work, relationships between work, between the departments of the tax authority; building regulations of the tax authorities at the local (public relations work with financial institutions and the PEOPLE'S COMMITTEE at the same level; the relationship between taxation and the tax Bureau).
-Undertake the arrangement of rooms in the taxation and tax stations, team, in the tax Bureau under the new organization, sort of officers into function rooms in taxation and tax stations, team, in the tax Bureau; having initially selected combination to suit each part work in the direction of the Base: the base management officials, tax officers, setting the tax, tax message, officers of the tax inspection.
2, together with the strengthening of the Organization and personnel arrangement, now the inventory of the assets of the Fund, the Sutlej, the key accounting, warehouse number (if available), processed the related backlog (of payment receipts, just between the tax authorities, the tax agency with tax officers and officers authorized currency tax payment form; in. ...) to switch to the new tax laws and enforcement mechanisms under the new organization.
II TRAINING and ADVOCACY ORGANIZATION COMMON TAX POLICY: 1/training content three new tax laws and ordinances of tax resources mode on for XNQD clearly identify the different taxes ethnic insurgency continue to enforce according to the current text.
Three new tax laws is the law on turnover tax, the law on special consumption tax, Tax Law and ordinances of tax resources are applied to all economic sectors in the country. Also other taxes, immediate continued enforcement of the current rules of the State (in terms of taxable objects, tax payers, tax rate, the tax base and tax collector ...), tax, tax, article subjects, such as Turks, police, tax, import and export taxes, fees and charges.
2/the Ministry of finance organize training on three new tax laws, and ordinances of tax resources and the measures for tax management services for the officers from the county tax Bureau, Deputy Chief of the district, and Deputy Chief rooms of the tax, the city back up.
The tax Department, the city, the district based on the training materials of the Ministry to organize training for all officers and local tax base. At the same time training for the tax payers in direct taxation tax management.
The tax Bureau, districts based on the content of the Three new tax laws, ordinances of tax resources and the text of the Guide to organizing training for the tax payers in the district. To work with police to make specific, should organize training for individual tax payers such as State enterprises, the enterprises and private companies, cooperatives and producer organisations made the economics of the business, unions, the households in tax revenue under the Declaration , smallholders in filing under securities regime. In training need attention to introduce these jobs to three new tax law enforcement, the implementation modes of accounting books, invoices, tax declaration and tax deadlines.
3/promote the propaganda common tax policy. Along with promoting the advocacy work in the central tax office and tax office needs to rely on the mass media such as newspapers, local tv stations to propagate extensive tax policy common in people. On the other hand need to coordinate with other departments and organizations in local unions to tax policy advocacy officers in the departments and the whole population, facilitate deployment of new tax laws, good enforcement.
III-SOME MAJOR WORK to DO NOW to ENSURE PROPER ENFORCEMENT of NEW TAX LAWS and COMPLETE TASKS ASSIGNED in REVENUE in 1990:

On the basis of the collecting mission was delivery of both State in 1990 (including the revenues from the State's economic base, from the State's economic base, agricultural tax revenue) and made the first 6 months, each locality had to define the task of collecting the third quarter and expected fourth quarter revenue duties immediately, 1990 under the new tax law to take measures direction to complete the task of collecting all in 1990. In which specific measures needed practical, currency and tax revenues previously incurred in the third quarter according to the mode of the old leave from 01/10/1990 follow new tax laws, specifically the following: A-for economic blocks: 1/From now till before October 01/10/1990 professional management staff, each must check the unit of the company, you are in the enterprise management, alignment of business situation (from the supply of raw materials, materials, production, product sales, bookkeeping accounting ...), hold long-results of each business and revenues incurred in each month (about State revenue , filed a profit, raising money, collecting forest KHCB etc..) to urge currency lodging promptly on the Treasury, best avoid to collect number backlog came when switching to a new tax law enforcement would be very difficult to collect. The motto, the method of proceeding is: each officer of the management professionals must focus first and foremost on the unit, there is a large collection of enterprise; each local tax agencies to focus on the industry, a large number of items of revenue to steer the currency lodging combined with the timely payment of the remaining revenues of the previous month. For each business unit to the test match, between the implementation of each contract with actual economic output input materials, enter output goods of consumption to determine the true number of incurred must collect in each month; at the same time take measures to promote the implementation of unit economic contracts, limiting State deliberately slow delivery or slow payment of orders lead to slow and reduce the number of budget revenues.
2/Guide, check out the urge units, companies, enterprises do settlement reports third quarter and nine months of 1990, quick payment of revenues to the budget according to the old mode from 01/10/1990 move to apply the new tax laws.
3/Holding back the entire amount of the State-owned economic units on each area, repeat directory of enterprises as a base for the management of business registration and tax registration. For each unit of the company, Enterprise, noting other targets on the property, working capital, number of employees, type of business, product business to serve time for the management and collection of tax.
4/Holding back inventory data 01/10/1990 and the situation of capital allocation for State enterprises to have the tax base of capital when the State issued capital tax policy.
5/anticipated the problems that will arise when applying the new tax law with respect to state-owned enterprises in each industry to track in fact and can propose ideas with Ministry to promptly in order to create the conditions for economic units, State-trieưẻn player , increase currency for the State budget.
B-for the State sector: 1/To capture the collective economic base, fish production and business to take on the management of tax revenue. Some of the measures largely need to do immediately:-coordinate with the local statistics agency to investigate holding of collective economic basis, individuals have produced business on each locality, against the number of collection management was to clearly identify the subject would also overlook yet collect and concentrate in those areas?
-PEOPLE'S COMMITTEE reported directing rectify immediately the work of business registration, tax registration tied to ensure every object when business activity is to have a business license and tax registration. Can recommend PPC delivered to the tax authorities is considered a permanent business license; or ask the branches when the business license is required of business establishments to tax registration in tax authorities, districts.
-For organizations economic and administrative agencies of the Union shall conduct the review of business license and tax registration according to the decision No. 268-CT 30/7/1990 of the President of the Council of Ministers.
-To coordinate the work with the public safety sector, market management, the people's Procuratorate at a local check business license tied to check the observance of the obligation to pay tax at all business objects on each area. Through the check must resolutely sanction for violations at the same time check to not put right those households also missed on an tax management. Attention all on taxing area for these households due to the fee retained the ward Township and these households was hiding the ball State to tax evasion.
2/redefine the tax revenue for police with more practical, ensure no tax reduction compared with the previous month:-for small business households, the census identified tax revenue each month of quarter III/90, ensure tax revenues increased from 30% to 50% over the previous quarter's, then apply the new tax laws the new tax number, not being reduced.
-For large and medium household need particular consideration: These households were doing relatively well accounting work, then can make collect taxes according to the Declaration, but be sure to not reduce the monthly tax than before.

These households have not yet held to be the work of one hand, then accounting to help them perform accounting mode under the provisions; one side must investigate reassessed tax revenue every month, ensuring the sales tax increases from 50% or more.
-For the enterprises of private and collective economic organizations must continue to help to consolidate the work of accountants, made the same time invoice mode must regularly check the alignment results monthly production business to promptly urge sufficient taxes into the Treasury.
3/held good inspection of the TG in the locality to promote lost against the just created favorable conditions for the implementation of the new tax law to reach good results. Check the work of the Group should focus on the primarily the following:-check out all the business objects, the object would remain ignored, they must put the right to an income tax management; the audience would then tax evasion tax collection enough to incorporate sanctions as specified; the object would owe taxes, the search facility helps measure timely payment, not to tax form, to the following quarter. First 9 months tax in 1990 under the old policy to move to enforce the new law.
-When implementing the new tax law, the many items, the airline industry is currently subject to a high tax rate will move to lower taxes before. So should check closely to collect taxes with the business results of each month, at the same time help promote the production of consumption goods and pay taxes promptly for the State. The need to prevent the row plunged the base back to wait for the new Law enforcement (especially for the items currently collects the goods with a higher tax rate business tax); or is seeking to prolong tax delays make it difficult for the tax.
4/the organisation investigated determine the tax revenues in October 1990 of the households as a base taxonomy of households according to the provisions of article 14 of the law on turnover tax to apply measures to manage currency lodging tax.
5, started the Organization for business objects done bookkeeping mode and invoices as specified. For households, the immediate temporary bookkeeping application for simple books day-to-day expense, relying on it to improve gradually step by step, creating the legal basis for determining the sales tax calculation.
C-for agricultural tax: there is a few things: 1/The unfinished task of local currency in 1990, then to concentrate the forces urging currency enough record collector in 1990 under the land class in 1989. Where the tax money they must ensure the currency chest meat value monitor locally at the time of collecting the tax.
2/check payments and filed enough, timely tax collected on the State budget.
3/prepared operative settlement of agricultural tax year 1990 according to the specified mode policy. Attention is public tax exempt according to the will of President Ho Chi Minh.
4/prepare the conditions to set up the shared agricultural tax in 1991 on the basis of households receive securities.
Above are some work mainly had to do immediately to three new tax law enforcement from 01/10/1990 reaching results. Pursuant to the instructions of the Ministry in conjunction with the actual situation in each place, each local program needs a specific work plan, stating the work to be done, the measures taken, there is a specific assignment for each track implementation, planning time to complete the final step by the , to check the frequent urge to ensure completion of the work under the program of the plan.
The process of implementation, the regular local reports the results of the work to follow direction, at the same time reflect the difficulties and obstacles to The study of solve./.