Circular of the Ministry of Finance No. 46/2005/TT-BTC on June 8, 2005 Guide to some financial issues when sorted, innovation and development of agricultural, forestry and State schools _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the implementation of Decree No. 170/2004/ND-CP on 22/9/2004 by the Government on the arrangement, the renovation and development of farm business and Decree No. 200/2004/ND-CP dated 03/12/2004 by the Government on sort, and state forestry development; The Ministry of finance instructed some financial issues when sorted, innovation and development of agricultural, forestry and State schools are as follows: i. GENERAL PROVISIONS 1. Object scope.
1.1-object application this circular is the agriculture, state forestry performs work, arrangement is stipulated in clause 2 article 1 of Decree 170/2004/ND-CP on 22/9/2004 by the Government on the arrangement, the renovation and development of farm business and prescribed in clause 2 article 1 of Decree 200/2004/ND-CP dated 03/12/2004 by the Government on the arrangements innovation and development, forestry enterprise (hereinafter referred to as the agriculture, forestry).
1.2-this circular guides on financial issues when making arrangements, innovation and development of agricultural, forestry in the forms:-The agricultural market continued maintaining the State company;
-The agricultural, forestry and the school transformed into limited liability company a Member State;
-The agricultural market perform merging, splitting, dissolution;
-The agricultural market made shares, intersection, selling;
-Forestry moved into the forest management, forest management, special purpose operating under the mechanism have currency.
2. General provisions.
2.1-The agricultural school is State company operating under the State enterprise law and the regulation of the financial management of State-owned companies and the State capital management investments in other businesses attached to Decree No. 199/2004/ND-CP dated 03/12/2004 of the Government (hereafter referred to as the financial regulation in State companies) and circular No. 33/2005/TT-BTC dated 29/4/2005 of the Ministry of finance instructed a number of articles in financial management regulation of State-owned companies and the State capital management investments in other enterprises;
The agriculture, forestry school made the task of public works: public service, product was ordered, planned or tenders made by Decree No. 32/2005/ND-CP dated March 11, 2005 by the Government on the manufacture and supply of products, public service and the law text.
-The agricultural, forestry and founded new or merger, dissolution, merger, Division, separation made under the provisions of Decree No. 180/2004/ND-CP dated 28/10/2004 on the establishment of a new Government, reorganize and dissolve the State company and circular No. 38/2005/TT-BTC on 18/5/2005 of the Ministry of finance guidelines , financial processing procedures, the establishment of the new, reorganized, and dissolved the State company.
-The agricultural holdings perform school follow the provisions of Decree No. 187/2004/ND-CP on November 16, 2004, the Government's circular No. 126/2004/TT-BTC on 24/12/2004 of the Ministry of Finance shall guide the implementation of this Decree and the text of current legislation.
-The agricultural, forestry and market execution for labor collective; sale or transfer to limited liability company a Member State made in accordance with current legislation.
-The management of forests, forest management, special-purpose (forest management) implemented the financial mechanism defined in Decree No. 11/2002/ND-CP dated 16/01/2001 of the Government on the fiscal regime applied to business units have currency and the text direction of the Ministry of finance.
2.2-in the process of implementing arrangements, innovation and development of agricultural, forestry schools, funding for the implementation of your measurements, land, boundary demarcation, establishment of land record and certificate of land use for the management of forests and the forestry company by the local budget to ensure and follow the provisions of the law on the State budget.
2.3-The hand over of roads, electrical systems, hydraulic engineering, school, clinic of agricultural, forestry and local management of schools made in decision No. 253/2003/QD-TTg dated 01/12/2003 by the Prime Minister on the delivery of loan processing and road property investment , electrical system, hydraulic engineering, school, clinic of agricultural, forestry and local schools and Vietnam electricity Corporation management, circular No. 48/2004/TT-BTC dated 7/6/2004 of the Ministry of finance guidelines decision No 253/2003/QD-TTg and the text of current legislation.
II. SPECIFIC PROVISIONS 1. Property assessment and inventory of existing capital.
1.1-inventory and capital assets: When have decided to rearrange the authority of the agricultural market must carry the entire inventory of assets administered, including: use of short-term assets, long-term assets, liabilities, equity, resources (including forest planting , orchards, cattle).
The method inventory revaluation of assets, capital, plantations, orchards, cattle according to the current rules of the State and under the guidance of the Ministry of agriculture and rural development.
1.2-time inventory: Is the time the key accounting, financial reporting end nearest you from the date option sorts of agricultural, forestry school was approved by the authorized force.
1.3-reassess property values: The revaluation of assets of the agricultural market is only done when converting owns: holdings, delivered, sold; do not perform revaluation of assets of the agricultural, forestry and the school holds state company; the school moved to agriculture, forestry management, limited liability company, a member of the State agricultural school and perform merging, merge, split, split.
1.4-the difference in processing the inventory results, reassess property values: a. the difference in inventory results, revaluation of property value for the agricultural market made shares, intersection, the sale is processed according to the current rules of State holdings, delivered, sold the business.
b. with respect to agricultural, forestry and the school continues to maintain that the company State variances are inventory results are processed according to the regulations of the financial management of State-owned companies and the State capital management investments in other businesses attached to Decree No. 199/2004/ND-CP dated 03/12/2004 the Government and circular No. 33/2004/TT-BTC on 29/4/2005 of the Ministry of finance Guide to a number of articles in financial management regulation of State-owned companies and the State capital management investments in other businesses.
c. for forestry forest management: Turning to goal difference following detection of missing inventory must clearly identify the cause, the liability and compensation processing. The part after the lack of compensation disparity was considering reducing the State capital.
The industry management review decisions of capital reduction for agricultural, forestry and municipal school administration, people's committees, the central cities (below referred to as the provincial people's Committee) review, decided to reduce the working capital for the agricultural, forestry and provincial people's committees in the field of management after a unanimous opinion written by the Ministry of finance.
1.5-the processing of insolvency of the agricultural, forestry and State schools follow the Decree No. 68/2002/ND-CP dated 12/7/2002 and Government's circular No. 85/2002/TT-BTC dated 26/9/2002 of the Ministry of Finance on the management and processing of insolvency for State enterprises and circular No. 89/2004/TT-BTC dated 3/9/2004 of the Ministry of Finance shall guide the handling of risks risk capital investment credit of the State.
2. The transfer of the property, plantations, perennial gardens, the investment value of reclaimed soil improvement of the agricultural market for people's Committee or the Board of management of the forest.

2.1-property and hand over the capital include: entire property, supplies, debts receivable, payable, other properties (including plantations, orchards, cattle, the investment value of reclaimed soil improvement) and related documents.
2.2-handover principle: implementation status table of assets and capital under the inventory data at the time of delivery.
2.3-the time of the transfer because of the logical sectors, provincial people's Committee decision for each agricultural, forestry school.
2.4-Who hosted the deliveries:-industry Manager or representative who is authorized to coordinate the delivery of agricultural, forestry schools under central management.
-People's Committee representative or person is authorized to preside for the agricultural, forestry and provincial people's committees in the field of management.
2.5-object delivery:-Party Affairs: Director of the agricultural market.
-Receiver: is Director of forest management was given the responsibility of getting the property and capital or represent people's committees of the province (for assets tied to the land as agricultural, forestry and land transfer for local school management).
2.6-When delivered to set the minutes with enough signatures of party, Party Affairs. Represents the logical sectors, representing the people's Committee and the leader of the Corporation (if agriculture, forestry school is a Member Of the company). Content delivered thereon should specify each property and hand over the capital, the existence and responsibilities of handling by each side.
2.7-accounting: based on the minutes of delivery, inventory data, profile data, accounting documents, Party Affairs reduced accounting of assets and capital, the party receiving the increased capital and asset accounting.
For new forest management unit established must then open the bookkeeping to accounting pursuant to the accounting law.
3. About the use of money liquidated orchards, plantations, cattle, left to invest in intensive farming, planting the garden again, stores equipment, technological innovation, build the infrastructure.
3.1-the object is the farm to continue maintaining the State company's lack of capital for investment projects, intensive farming, planting the garden again, stores equipment, technological innovation, construction of infrastructure, was approved by the authority.
3.2-Money liquidated orchards, plantations, cattle are left is the value obtained by the liquidation of orchards, plantations, cattle, minus the value of the remaining orchards, plantations, cattle, the expenses of the liquidation, the taxes in accordance with legislation (does not include corporate income tax).
3.3-sequence, additional capital for agriculture from the liquidation of assets: a. recommended records including:-dispatch additional proposals from the source into physical capital gardens, plantations, cattle are left;
-The text approved capital for agriculture of competent bodies (certified copies);
-Investment projects that use capital liquidation orchards, plantations, cattle are approved by the authority;
-Liquidation settlement orchards, plantations, cattle farm was the tax authorities on the identification;
Financial statements of the farm at the time of adjusted capital increase;
Balance report of capital construction of agriculture.
b. capital increase proposal sent records managers and The financial sector for the central farm management; send the people's Committee and the Ministry of finance for the local farm management.
c. The management evaluation profile industry raises funds for the central farm; People's Committee evaluating the record capital increase for the local farm.
d. after the appraisal, the sector Manager, the people Committee the comments written by the Ministry of Finance (attached to the profile suggested capital increase) to review procedures for ceasing record State budget.
3.4-the management, use of capital liquidation orchards, plantations, cattle for growing the garden again, stores equipment, technological innovation, build infrastructure and make the right purposes, effectively under the current rules of the State.
3.5-accounting: after the decision of the Ministry of finance, the capital increase accounting farm State in business, make use of the management of capital in accordance with the regulations of the State.
4. The farm support infrastructure investment in the economy and society.
4.1-The farm operated in remote areas, border areas, Islands, defense strategy, the social-economic conditions particularly difficult was the State budget investment support, maintenance, maintenance, repair of infrastructure and socio-economic.
The identification of the remote areas, border areas, Islands, there are social-economic conditions particularly difficult as specified in circular No. 41/UB-TT on 8/1/1996 of mountain peoples Committee rules on the guidance criteria each area in the mountainous nation.
4.2-the infrastructure are State budget support system including roads, irrigation, electrical system used exclusively for farming.
4.3-annually based on the needs of investment, maintenance, maintenance, repair of infrastructure works, the farm plan estimates investment, maintenance and repair of the infrastructure works with the financial plan of the agricultural market agency report approved by the authority. For construction works must comply with the regulations on the management of construction investment by the State budget resources.
4.4-the authority approved investment projects in accordance with the regulations of the financial management of State companies:-The General plan and the estimation of the central farm.
-General People's Committee for planning and estimation of the local farm.
4.5-funding support:-the central budget support for the central farm.
-Local budget support for the local farm.
The sequence, procedure, method of estimating, allocate, settlement capital support under the provisions of the law on the State budget and the guidance documents state budget Law.
5. Assisting the forestry companies assume part of social mission, function, security, defense and other public utility missions.
Forestry companies to take part in social mission, function, security, defense and other public interest mission is State support funds to perform this task.
The industry management order or delivery plans and estimation of funding social missions, security, Defense for the Central Forestry companies, provincial people's Committee for planning and delivery cost estimation for the local forestry company.
The order or delivery of mission implementation plan, social security, defence, public service product under the provisions of Decree No. 32/2005/ND-CP dated March 11, 2005 by the Government on the manufacture and supply of products, public service and the law text.
6. The support of natural forest protection management in poverty.
6.1-The forestry company assigned to manage an area of production forest are natural forests and poverty upbringing period are masterpieces, the recovery has not yet allowed logging in the remote areas, areas with many ethnic minorities are funding to support state management, protected under the mechanism as for protective forests.
6.2-poor forests defined standard masterpieces by Ministry of agriculture and rural development regulations. Based on the standard rules, the forestry company identified an area of poor forest exhausted and the time to take care of recovery for each batch, each moment of the forest management sector with reports (for the central forestry company), the people's committees of the province (for local forestry company) for approval.

Annually, based on an area of poor forest masterpieces need care, nurture, recovery was the competent authority for approval. Forestry companies planning to support the report of the competent agencies to aggregate together in the budget plan of the Ministry, local.
Based on the capital plan annually delivered by the State, the distribution sector Manager for the Central Forestry companies, provincial people's Committee allocated for local forestry companies.
Funding levels support, allocate, manage, use, payment of funds to support poor forest the masterpiece is made according to the regulations of the State.
III. EFFECT of this circular have the effect after 15 days from the Post Gazette.
In the process if there are obstacles, the proposal of the Ministry, the provincial people's Committee, the central cities, the agricultural fields reflects on Ministry of finance research to resolve.