Bản dịch văn bản 115/2002/TT-BTC
Circular 115/2002/TT-BTC
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 2002-12-24

CIRCULAR No CIRCULAR No. 115/2002/TT-BTC OF DECEMBER 24, 2002 GUIDING THE PREFERENTIAL POLICIES UNDER THE PRIME MINISTER’S DECISION No. 1420/QD-TTg OF NOVEMBER 2, 2001 FOR VIETNAM SHIPBUILDING CORPORATION Pursuant to the Law on Enterprise Income Tax and the current guiding documents on enterprise income tax; Pursuant to the Law on Import Tax and Export Tax and the current guiding documents on import tax and export tax; Pursuant to the Prime Minister’s Decision No. 1420/QD-TTg of November 2, 2001 approving the project on the development of Vietnam Shipbuilding Corporation in the 2001-2010 period; The Ministry of Finance hereby guides the implementation of policies on financial support and tax preferences for the development of Vietnam Shipbuilding Corporation in the 2001-2010 period as follows: I. SCOPE OF APPLICATION Subjects entitled to the financial support and tax preference policies under the provisions in the Prime Minister’s Decision No. 1420/QD-TTg of November 2, 2001 and the guidance in this Circular include: - Enterprises under Vietnam Shipbuilding Corporation, which directly build ships. - Other enterprises under Vietnam Shipbuilding Corporation, which are assigned to coordinate in producing and supplying materials, raw materials and semi-finished products in service of shipbuilding. II. SPECIFIC PREFERENTIAL CONTENTS A. ON ENTERPRISE INCOME TAX 1. Ship-building enterprises under Vietnam Shipbuilding Corporation shall be re-allocated by the State budget the whole enterprise income tax amounts paid for shipbuilding and other activities in the 2001-2010 period so as to supplement the investment capital source for Vietnam Shipbuilding Corporation for execution of its development project approved by the Prime Minister in Decision No. 1420/QD-TTg of November 2, 2001. 2. The arising enterprise income tax sources of shipbuilding enterprises (the 2001-2010 period) to be re-allocated shall be used only for investment in the development of projects on the list approved by the Prime Minister in Decision No. 1420/QD-TTg of November 2, 2001 and in strict accordance with the Regulation on Construction and Investment Management. 3. Ship-building enterprises under Vietnam Shipbuilding Corporation shall pay enterprise income tax strictly according to the current regulations and report the paid amounts to the Corporation (with the certification of local Tax Departments). 4. The Finance Ministry, basing itself on the enterprise income tax amounts actually paid every year to the State budget by shipbuilding enterprises, shall carry out procedures for re-allocation so as to supplement the Corporation’s investment capital source. 5. The enterprise income tax amounts re-allocated to supplement the Corporation’s investment capital source shall be accounted as increase in the development investment fund of Vietnam Shipbuilding Corporation from the source of State capital. 6. Annually, Vietnam Shipbuilding Corporation shall have to draw up and send to the Finance Ministry (the Enterprise Finance Department) its production and business plans, plans on capital construction investment expenditure from the source of enterprise income tax and budget collection, and estimates of its payable enterprise income tax amounts for the latter to include them into the plans on addition of investment capital source for the Corporation, which shall be included in the budget estimates. 7. Dossiers and procedures for the re-allocation of the enterprise income tax amounts actually paid to the State budget by shipbuilding enterprises include: - The document sent by Vietnam Shipbuilding Corporation to the Finance Ministry requesting the re-allocation of enterprise income tax, clearly stating the total enterprise income tax amounts actually paid to the State budget by shipbuilding enterprises, the tax code and transaction account number of Vietnam Shipbuilding Corporation. - The local tax agencies’ certification of the total payable enterprise income tax amounts and the amounts actually paid to the State budget by shipbuilding enterprises in the year. - The annual final tax settlement. The re-allocation of enterprise income tax amounts actually paid to the State budget to Vietnam Shipbuilding Corporation shall be effected after the final settlement of enterprise income tax of shipbuilding enterprises is obtained. B. ON IMPORT TAX 1. To exempt import tax until the end of December 31, 2010 on assorted machinery, equipment, facilities and transport means (included in technology chains) imported to create fixed assets of shipbuilding enterprises under Vietnam Shipbuilding Corporation in service of shipbuilding, which cannot be produced at home or can be produced at home but fail to meet the prescribed standards and quality requirements. Other enterprises under Vietnam Shipbuilding Corporation, which coordinate in the shipbuilding, shall be exempt from import tax on machinery and equipment used only for the production of supplies, raw materials, semi-finished products, components and parts for supply to enterprises assuming the main charge in the shipbuilding, and certified by the Industry Ministry. The shipbuilding enterprises shall have to register their import plans and make commitments with the customs offices on the import of machinery, equipment, facilities and transport means (included in technology chains) to create fixed assets in service of shipbuilding. The customs offices shall base themselves on the list of equipment which can be produced at home, issued by the Ministry of Planning and Investment, to carry out the procedures for import tax exemption. For equipment which can be produced at home as inscribed in the Investment and Planning Ministry’s list but fail to meet the prescribed standards and quality requirements, the customs offices shall carry out the procedures for import tax exemption only after obtaining the written approval of the Industry Ministry. 2. To exempt import tax till the end of December 31, 2010 on materials, raw materials and semi-finished products, which cannot be produced at home or can be produced at home but fail to meet the prescribed standards and quality requirements, and are imported by enterprises under Vietnam Shipbuilding Corporation in service of shipbuilding. The list of supplies, materials, raw materials and semi-finished products in service of shipbuilding, which cannot be produced at home or can be produced at home but fail to meet the prescribed standards and quality requirements, shall be issued by the Industry Ministry. In cases where the shipbuilding has been carried out, but the Industry Ministry has not yet issued the list of to-be-imported supplies, materials, raw materials and semi-finished products for shipbuilding, which cannot be produced at home or can be produced at home but fail to meet the prescribed standards and quality requirements, the Industry Ministry shall certify the list of materials, raw materials and semi-finished products on a case-by-case basis. 3. Annually or periodically (quarterly, biannually or annually), shipbuilding enterprises under Vietnam Shipbuilding Corporation shall have to elaborate their production plans, draw up list and plans on the import of machinery, equipment and transport means (included in technology chains) to create their fixed assets as well as the to-be-imported materials, raw materials and semi-finished products for shipbuilding, which cannot be produced at home or can be produced at home but fail to meet the prescribed standards and quality requirements, and send them to the customs offices which carry out the import procedures to register the import tax exemption. Particularly for enterprises coordinating in the shipbuilding, the dossiers to be sent to the customs offices must be enclosed with the contracts on the production and/or processing of materials, raw materials and semi-finished products, signed with the enterprises directly building ships, and the written certification by the Industry Ministry of the above-said coordination. On the basis of comparing the lists issued by the Planning and Investment Ministry and the Industry Ministry (or the certification by the Industry Ministry of the list of materials, raw materials and semi-finished products exempt from import tax, applicable to each ship) and the list registered by the enterprises, the customs offices shall temporarily not collect import tax upon each actual importation by the enterprises. The importing enterprises shall have to make the final settlement of the import tax amounts actually exempted from paying into the State budget with the customs offices. At the year-end, the importing enterprises shall have to sum up and send to the customs offices no later than March 31 every year their final settlement reports on the imported volumes, the volumes used for shipbuilding, the volumes to be transferred to the subsequent year and the volumes sold or used not for the purpose of shipbuilding. The customs offices shall assume the prime responsibility and coordinate with the local tax departments directly managing the enterprises in inspecting and making the final settlement of the use of machinery, equipment and transport means (included in technology chains) and materials, raw materials and semi-finished products exempt from import tax in the above-said cases, if detecting that import goods are used for wrong purposes, they must retrospectively collect the exempted import tax amounts and impose fines according to law provisions. C. ON THE CAPITAL USE LEVY Ship-building enterprises under Vietnam Shipbuilding Corporation shall be entitled to keep the whole proceeds from capital use levy arising in the 2001-2010 period to supplement its investment capital source and comply with Circular No. 30/2002/TT-BTC of March 27, 2002 of the Ministry of Finance providing temporary guidance on the use of State capital use levy at enterprises. D. ON LAND RENT SUPPORT POLICIES The new construction projects of Vietnam Shipbuilding Corporation shall be entitled to enjoy land rent and land tax exemption and reduction according to current regulations. Policies on other support regimes for the implementation of the project on the development of Vietnam Shipbuilding Corporation in the 2001-2010 period stated in the Prime Minister’s Decision No. 1420/QD-TTg of November 2, 2001 shall comply with current regimes. III. IMPLEMENTATION ORGANIZATION This Circular takes effect as from the effective date of the Prime Minister’s Decision No. 1420/QD-TTg of November 2, 2001. In the course of implementation, any arising problems should be reported to the Ministry of Finance for timely and appropriate supplementation. For the Minister of Finance Vice Minister TRAN VAN TA