Thông tư 08/2000/TC-TCDN sửa đổi Thông tư 63/1999/TT-BTC hướng dẫn chế độ quản lý doanh thu, chi phí và giá thành sản phẩm, dịch vụ tại các doanh nghiệp Nhà nước do Bộ Tài chính ban hành

CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR No. 63/1999/TT-BTC OF JUNE 7, 1999 OF THE MINISTRY OF FINANCE GUIDING THE MANAGEMENT OF TURNOVER, EXPENDITURES AND PRODUCTION AND/OR SERVICE COSTS AT STATE ENTERPRISES

In furtherance of Decree No. 59/CP of October 3, 1996 of the Government promulgating the Regulation on financial management and business cost-accounting at State enterprises and Decree No. 27/1999/ND-CP of April 20, 1999 amending and supplementing a number of articles of the above-said Regulation, the Ministry of Finance issued Circular No. 63/1999/TT-BTC of June 7, 1999 guiding the management of turnover, expenditures and production and/or service costs at enterprises. In order to better suit the reality of the activities of Party and mass organizations at enterprises, the Ministry of Finance hereby amends and supplements Item 1.4, Point 1, Part B, Section II of Circular No. 63/1999/TT-BTC as follows:

1. Expenses for social insurance, health insurance and trade union fund shall be calculated on the basis of the enterprises’ wage funds and according to current regime of the State.

Expenses for the Party and mass organizations shall be taken from their funds; if the funds of the Party and mass organizations are not enough to cover the expenses, the deficit amount shall be accounted into enterprise’s business costs.

2. Expenses for the activities of the Party and mass organizations at the enterprises shall be effected as follows:

- Wages and salaries and allowances of wage and salary nature of full-time and part-time cadres of the Party and mass organizations shall be accounted into expenditures and production and/or business costs according to the provisions in Circular No. 03/TT/TC-TW of June 16, 1993 of the Party Central Committee’s Commission for Organization and Personnel guiding the implementation of the temporary regulations on new salary regime for cadres and officials of the Party and mass organizations.

- Apart from the funds for the Party and mass organizations at the enterprises, which are spent from the sources stipulated in Official Dispatch No. 517/TC/TCQT of October 30, 1992 of the Party Central Committee’s Commission for Finance and Administration guiding the implementation of the Resolution of the Politburo on the regime of Party membership fee; Joint-Circular No. 103/TTLB of December 2, 1994 of the Ministry of Finance and Vietnam Labor Confederation guiding the Trade Union fund deduction and remittance; membership fees of other organizations, if inadequate, the enterprises may account the deficit amounts into their business costs to further provide fund for such organizations.

3. This Circular takes effect as from the effective date of the Government’s Decree No. 27/1999/ND-CP of April 20, 1999. Other regulations shall comply with the provisions in Circular No. 63/1999/TT-BTC of June 7, 1999 of the Ministry of Finance.

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