Advanced Search

Circular 80/2003/ttlt-Btc-Bnn: Guide Implementation Of Decision No. 178/2001/qd-Ttg Dated 12/11/2001 On The Rights Of The Prime Minister's Benefit, Obligation Of Households, Individuals Are ...

Original Language Title: Thông tư liên tịch 80/2003/TTLT-BNN-BTC: Hướng dẫn thực hiện Quyết định số 178/2001/QĐ-TTg ngày 12/11/2001 của thủ tướng Chính phủ về quyền hưởng lợi, nghĩa vụ của hộ gia đình, cá nhân được gia...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
CIRCULAR guide implementation of decision No. 178/2001/QD-TTg dated 12/11/2001 on the rights of the Prime Minister's benefit, obligation of households and individuals, was delivered, was hired, get stock of the forest and forest land _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ executed decision No. 178/2001/QD-TTg dated 12/11/2001 of the Prime Minister of "the right to benefit , obligations of households and individuals, was delivered, was hired, get stock of the forest and forest land "(hereinafter the" decision No. 178/2001/QD-TTg), the Ministry of agriculture and rural development – the Ministry of finance instructed as follows: i. GENERAL PROVISIONS 1. Object and scope-households and individuals (hereinafter referred to as households) was the State of affairs of the forest and forest land Decree No. 02/CP on January 15, 1994 by the Government; Decree No. 163/1999/ND-CP dated 16/11/1999 of the Government on land, forest land for rental organizations, households, individuals use long-term stability on forestry purposes.
Households are State institutions, protection of farming stock, regeneration and afforestation under Decree No. 12/CP on 04/01/1995 of the Government on the delivery of land use in agriculture, forestry, aquaculture in the State enterprises.
2. Explanation of terms and concepts of words and concepts in decision No. 178/2001/QD-TTg is understood as follows: a. the status quo is forest forest forest status at the time the household assigned, are hired or receive securities, consisting of:-a secondary Forest poor exhausted specified in section a paragraph 4 to article 7; Clause 5 article 14 of decision No. 178/2001/QD-TTg is understood yet due Woods forest group was doomed, or has exploited from long ago but have yet to be recovered, the majority only grass, shrubs, or trees, bamboo grows scattered with coverage below the 0.3 in IC bare soil status stipulated in decision No. 682/QĐKT on August 1, 1984, the Minister of forestry (now the Ministry of agriculture and rural development) of issuing normative design business forest (hereinafter the decision No. 682/QĐKT).
The forest recovered after taking refuge with or after the extraction rules in section a paragraph 4 to article 7; Clause 5 article 14 of decision No. 178/2001/QD-TTg was out following recovery forest Lady 1à materialise by the pioneering tree layer in your favorite light grows fast are old, 1 floor, small diameter or after tapping masterpiece, survive in some trees but bad quality, reserves are not substantial, common diameter not exceeding 20 cm in type IIA, IIB forest status, IIIA1 stipulated in decision No. 682/QĐKT.
-The forest of medium or rich specified in section a paragraph 4 to article 7; Clause 5 article 14 of decision No. 178/2001/QD-TTg is understood as follows: forest reserves in the average secondary forests have been tightly selected but not yet made significant changes in the structure of the forest or development from the forest to recover after extraction, later Lady Ray had some large diameter trees (on 35cm) can use. Average capacity 100 m3/ha in the forest type status IIIA3 regulated and IIIA2 decision No. 682/QĐKT.
The forest has a rich level of reserves is a secondary forest or achieve so far untapped use, stable structure, multiple floors, or the forest has been tight little take out a selection of precious wood, wood good but have yet to make significant changes in the structure of the forest, the forest's ability to provide more the average capacity, on the 150m3/ha in the forest status type IVA, IVB and IIIB stipulated in decision No. 682/QĐKT.
The status of the forest are mentioned in art. 2 section I of this circular applies to types of broad-leaved Evergreen woodland and half deciduous.
For this type of deciduous dipterocarp forest and other forests types, the provincial PEOPLE'S COMMITTEE specifies each type of forest status, as defined in decision No. 682/QĐKT.
b. the forest flooded forest type Is formed: in the land of wet lands, mangrove, sour land alum, has plants like Melaleuca, Mangroves, Prawn,: parrots, the sauce .... c. Trees: plant xen, supporting the main crops according to the certain density, including fast, tree species have moderate soil improvement moderate economic performance.
3. Side deliveries, lease a.: Party people Committee (PPC) district level Affairs, forests and forestry land rental for households to use long term stability on forestry purposes.
b. stock delivery Party Is the State organization is the State of affairs of the forest and forest land to use stable, long-term forestry purposes, including: forestry, agriculture, management of special-purpose forests, forest management, companies, factories, Farms, forestry Stations. , have taken stock of forest and forest land allocation for households for protection, tending and reforestation through contract securities.
The case of the State forest area has not delivered, not for rent, village in responsible management has signed a lease for the household to protect forests, the household and village also benefits from the forest as specified in decision No. 178/2001/QD-TTg. 4. The main mining and forestry forestry exploitation to split between households with party Affairs, rent, lease of forests and forest land shall be as follows: a. for productive forests: forest products extraction is forestry products obtained after conducting the exploitation of these forests has come of age. In the case of households that are delivered or received stock growing, tending, protection of forests has mainly incomes from forest's annual product: plastic, berries, seeds, flowers, the main mining products as plastic production, fruit, seeds, flowers are harvested annually.
b. for protective forests: forest products is the extraction of forest products obtained after conducting the exploitation of these forests has to meet the requirements of the current regulations under the hedge.
5. State of affairs the natural forests for households is regulated in articles 4, 5, 6 decision No. 178/2001/QD-TTg dated is delivered to households to forest management, protection and construction of the forest according to the regulations of each type of forest.
Natural forests are delivered is a national resource, not the property of households; household benefit from the forest according to the current state of the forest when delivered, time, money and effort that households have invested in the forest.
6. The right to benefit of the household was assigned, was hired, get to the stock of forests and forest land.
Benefit rights on forest land as the benefits from the forest that was delivered, was hired, get stock of the forest and forest land was affected, including: a. for wood: includes wood allowed for new homes or replacing old houses, repair of older houses for themselves at the commune where the forest according to the provisions in paragraph 3 article 7 Clause 2, article 8; the wood is obtained when performing technical forestry measures; the wood is split when making the primary extraction as defined in articles 5, 6, 7, 8, 9, 14, 15, 16, 17, 18, 19 and 20 the decision No. 178/2001/QD-TTg. b. Firewood: including the dead trees dry, splintered trees, tree branches, pests, cannot make use of wood which households are harvesting fuel as specified in articles 5 , 6, 7, 8, 9, 14, 15, 16, 17, 18, 19 and 20 the decision No. 178/2001/QD-TTg dated c. forest products out of wood, such as bamboo, caused this behavior, giant cell, giang, user, shoots clouds, hèo, fruit, leaves, bark, seeds, medicinal plants etc. (except for the animals, plants are in the category of forest plants, precious, rare jungle animals according to the regulations of the Government and animal and plant list in the Appendix international conventions CITES).
d. agricultural products grown xen, aquaculture, livestock.
Sync Services e. Expenses paid by the money (if any)

h. be used part of the land area of forestry forest yet delivered or receive securities to agricultural and fisheries production, but do impact forest tree, subject to planning, local branches or the direction of the Party Affairs of the stocks; households receive securities are allowed to use no more than 200m2 do temporary camp Shack to look after the forest in time get stock, but must be party to the agreed securities delivered in writing and must register with the village.
7. The right to benefits, obligation of households only made within the time limit was delivered, was hired, get stock jungle and forest land and inheritance rights under the provisions of the law.
II. SPECIFIC PROVISIONS The RIGHT To BENEFIT Of The HOUSEHOLD Is ALLOCATED, RECEIVE STOCK Of FORESTS And FOREST LAND 1. The main mining products division between households with party Affairs, forests and forestry land securities 1.1. The base of the main mining products division of households benefited.
The provincial PEOPLE'S COMMITTEE based on the actual situation of each locality in the province, forest condition upon delivery or for households, specified percentages of the main mining products household was assigned, was hired, get stock of the forest and forest land are entitled in the frame rate specified in articles 5 , 6, 7, 8, 14, 15, 16, 17, 18, 19, 20 decision No. 178/2001/QD-TTg. where households are allocated, receive stock planting, tending, protection forest have annual product revenue sources such as: plastics, results, seed, flower in forest planning by the provincial PEOPLE'S COMMITTEE of protective regulations benefit level-forest products to split between households with side delivery stock, forest and forest land mass is forest products fact extraction and concentrate at the intersection (or warehouse).
Dump (or shed) forest products is the focus of forest products after extraction and export, where the transport can on to transport forest products, acute PPC regulations location of beach.
1.2. forest products division forms Division of forest products among households with the Party Affairs, forests and forestry land securities are specified in the decision or contract of lease of forest and forest land and apply one of the three following forms: a. for households are allocated forest and forest land (form I) households are allocated forest and forest land specified in the Clause 5 article 5, paragraph 5 article 6, paragraph 4 Article 7, paragraph 2 article 8 decision No. 178/2001/QĐ-TTg, when dividing main mining products, household full of forest products at the intersection and to submit to the State budget the amount corresponding to the number of forest products division and the tax according to the current rules.

The amount to be paid when the Township budget production sharing (not included in delivery of the rental sum) = volume of the extraction of forest products tree stand x price x the rate payable social budget-amount when divided Township budget product: Is the value of forest products must submit the budget, not including the taxes payable under current rules as : Agricultural land use Tax, resource tax.-the volume of the extraction of forest products at the intersection: is the mass of forest products that actually exploited at the intersection (or warehouse).
-Reviews the tree stand: is the price of forest products reached an age of Shu can exploit the technology used by the provincial PEOPLE'S COMMITTEE of the regulation at the time of the extraction of forest products.
-The rate of pay is the rate of communes: Budget Division must submit a budget by the provincial PEOPLE'S COMMITTEE of social regulation in the frame rate according to the decision No. 178/2001/QD-TTg. In addition to the amount to be paid when the Township budget production sharing, households have to pay tax in accordance with current tax law.
For example, suppose that households are allocated to the natural forest is a forest type in the production forests recover after extraction. Households in the mining and export of wood with the beach is 30m3 volume/ha. The price of the tree stand (Group V) is 650,000 VND/m3. Timber price 1.000.000 VND/delivery in m3, 15% of the resources tax. Households are entitled to 80% of the value of product exploitation, social budgets enjoy 20% of product value extraction.
How to calculate as follows: (1) the amount payable to the budget.
30m3 x 650,000 VND x 20% = 3,900,000/ha (2) Tax resources: 30m3 x 1.000.000 VND x 15% = 4,500,000/ha (3) timber sale amount at the intersection: 30m3 x 1.000.000 VND = 30 million VND/ha (4) households funds enjoy: 30 million VND VND VND 3,900,000-4,500,000-= 21,600,000/ha b. for households receiving stock of forests and forest land forms II : Party Affairs (or household) get all of forest products at the delivery and charged to households (or side delivery of securities) by the amount corresponding to the number of forest products that households (or side delivery of securities) are entitled. The entire party of forest products at the intersection must be responsible for tax according to the current rules.
Form III: Party Affairs and household products received are divided at the proportional allocation rules. The responsible party pay tax according to the current rules corresponding to the part of forest products that each party is entitled.
For example: suppose households receive securities protected and protective forest tending. Households in the mining and export of wood is delivered 24m3 Beach/ha. The price of the tree stand (Group V) is 600,000 VND/m3. The price of wood at the intersection is: 950,000/m3. The resource tax of 15%. Household benefit value 85% extraction products, on the delivery of securities affected 15% of households receive the whole of forest products at the intersection.
How to calculate as follows: (1) the amount to be paid to the delivery of securities 24m3 x 600,000 VND x 15% = 2,160,000/ha (2) Tax resources: 24m3 x 950,000 DD x 15% = e/3,420,000 hectares (3) timber sale amount at the intersection: 24m3 x 950,000 DD = 22,800,000/ha (4) households funds enjoy: 22,800,000 DD-DD-DD 2,160,000 3,420,000 = 17,220,000 VND/ha.
2. management costs of extraction of forest products a. households are delivered or received stock of forests and forest land when allowed to exploit politically organized exploitation of forestry or mining lease under the process, rules and regulation of logging, forestry products.
b. household was assigned the forest and forest land must bear the entire expense related to the exploitation of forest products, including costs related to the extraction of forest products, filed the State budget.
c. households receive securities of forest and forest land to bear the cost of exploitation related to the section of forest products that households are affected.
3. Management and use of the product are divided a. for households: allowed use and consume the product section is divided, including: the products that are affected when the main mining products division; part party products delivered securities that households pay for the securities delivered by party money corresponding to that product; Part of products harvested from the forest: trimmed ladies, trees, crops and agricultural products, xen-fisheries combined.
b. for SOE (State forestry, State enterprises have to use forest land).
State Enterprise cases received by the product when the product division sales of that product is the revenue of the business.
The case of State enterprises received the money when the product division revenues that is active income investment finance and accounting on financial revenue of the business.
The cost of delivery of the stocks of forests and forest land and other costs related to the consumption of products are divided into the cost accounting business and operational costs in the financial investment of the enterprises.
The management, using the revenues of the State enterprises follow circular 63/1999/TT-BTC of the Ministry of finance about the management turnover, and circular No. 109/2000/TTLT/BNN-BTC dated 20/10/2000 of the Ministry of agriculture and rural development, Ministry of finance guidelines decision No 187/1999/QD-TTg dated 16/9/1999 by the Prime Minister on the change new organization and management mechanism of forestry business.
c. with respect to forest management, forest management, special-purpose

Income from consumption of the product section is divided and revenues of forest management, forest management, special-purpose.
The cost of security protection, tending of forests and afforestation, the costs related to the forest products division and the other in accounting costs of forest management, forest management, special-purpose.
The management and use of the proceeds on to the forest management, forest management, special-purpose made under Circular No. 25/2002/TT-BTC dated 21/3/2002 of the Ministry of finance instructed the Decree No. 10/2002/ND-CP dated 16/1/2002 of the Government on the fiscal regime applied to business units have currency.
d. with respect to the value of forest products, filed the State budget worth of forest products of household budget when State Division of forestry products is the source of revenue of the social budget for use on the following work:-support the development and protection of forests.
-Forestry officials support Rangers on work.
-Forestry support 4. Allocate funding to plant, care for and protect forests households are assigned special-purpose forests, forest management, to protect tending; be delivered, be hired forest land hasn't had Woods in forest planning are regulated in articles 4, 5, 6 decision No. 178/2001/QĐ-TTg, was funding budget circular No. 43/2002/TT-BTC on 7/5/2002 of the Ministry of finance about the tutorial management, capital allocation budget for new Planting projects 5 million ha of forest.
5. the right to benefit of households, individuals in a number of projects are as follows: 5.1. Households receive capital assistance of PAM program entitled 1ợi in accordance with decision No. 145/1998/QD-TTg on 15/8/1998 of the Prime Minister on policy management and use of forests growing support from the World Food Programme (PAM).
5.2. Household receive capital in support of the Federal Republic of Germany to benefit as defined in decision No 162/1999/QD-TTg on 7/8/1999 by the Prime Minister on the policy benefits for households, individuals involved in afforestation by funding of the Federal Republic of Germany.
5.3. Households received the support of capital projects in the forestry area forest watershed management benefit as defined in decision No 141/2000/QD-TTg dated December 11, 2000 by the Prime Minister on investment and credit policy for household, personal and social participation project in the area of forestry and forest management watershed in Thanh Hoa , Quang Tri, Phu Yen and Gia Lai under the credit of 1515-VIE (SF) and decision No. 28/2001/QD-TTg dated 9/3/2001 on amending and supplementing decision No 141/2000/QD-TTg dated December 11, 2000, the Prime Minister's circular No. 47/TT-BKHCN On guiding implementation of decision No 141/2000/QD-TTg dated December 11, 2000 and decision No. 28/2001/QD-TTg dated 19/3/2001 of the Prime.
III. IMPLEMENTATION 1. The PEOPLE'S COMMITTEE of the central cities, based on the specific situation of each locality in the text have specific instructions about the level of benefit for the household was assigned, was hired, get stock of the forest and forest land for mining products in the frame rate specified in decision No. 178/2001/QD-TTg dated. 2. Households are assigned State, lease, receive stock of forests and forest land service are stipulated in article 12 and article 22 decision No. 178/2001/QD-TTg of the Prime Minister.
District-level PEOPLE'S COMMITTEES responsible for examining, supervised the reconstruction of the household.
3. main agency coordinated with the Rangers and Agriculture and rural development of the same level is responsible for execution of land, forest land rental for households.
For households are assigned State forest land has natural forest, in addition to the procedure of registration of land, created record and certificate of land use according to the instructions in circular No. 346/1998/TT-TCĐC on 16 March 1998 of the General Department of the Prefecture (now the Ministry of natural resources and the environment) , the certificate of the right to use forest land need to specify additional forest status upon delivery in accordance with decision No. 682/QĐKT to divide the benefit from the forest.
This circular effect after 15 days from the date posted on the Gazette.
In the process of doing what obstacles need to promptly report in writing the Ministry of agriculture and rural development – the Ministry of finance to consider the settlement.