Thông tư 57-TC/TCDN năm 1997 sửa đổi Thông tư 76/TCTCDN năm 1996 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. 76-TC/TCDN OF NOVEMBER 15, 1996 OF THE MINISTRY OF FINANCE GUIDING THE REGULATION ON THE MANAGEMENT OF TURNOVER, COSTS AND PRICES OF PRODUCTS AND SERVICES AT STATE ENTERPRISES

In furtherance of Decree No. 59-CP of October 3, 1996 of the Government issuing the "Regulation on the financial management and business cost accounting of State enterprises", the Ministry of Finance already issued Circular No. 76 -TC/TCDN of November 15, 1996 guiding the regulation on the management of turnover, costs and prices of products and services at State enterprises.To adapt to the actual situation on the activities of the Party and social organizations at the enterprises, the Ministry of Finance hereby amends and supplements a number of points in Circular No. 76-TC-TCDN as follows:

1. To annul the provision in Part II "Specific provisions", Section B "Management of costs and prices", Point 7 "The following items shall not be accounted into the business expenditures:

...

+ Operational expenses of the Party and social organizations.

..."

2. The operational expenses of the Party and social organizations at the enterprises shall be as follows:

- Salaries and salary-natured allowances of full-time or part-time personnel of the Party and social organizations shall be accounted into the costs and prices of products and services as prescribed in Circular No. 03-TT/TC-TW of June 16, 1993 of the Communist Party of Vietnam Central Committee�s Commission on Organization guiding the implementation of the provisional regulation on the new regime of salaries of employees and officials of the Party agencies and social organizations.

- Apart from the funds of the Party and social organizations at the enterprises allocated from the source prescribed in Official Dispatch No. 517-TC/TCQT of October 30, 1992 of the Financial Administrative Commission of the Communist Party of Vietnam Central Committee guiding the implementation of the resolution of the Politburo on the regime of Party membership fees; inter-ministerial Circular No. 103-TTLB of December 2, 1994 of the Ministry of Finance and the Vietnam General Federation of Labor guiding the deduction and payment of trade union membership fees; if membership fees of other social organizations are still insufficient, the enterprises are allowed to account into their expenses the additional budgets allocated to the above-said organizations.

3. This Circular takes effect from January 1, 1997. The other provisions still comply with Circular No. 76-TC/TCDN of November 15, 1996 of the Ministry of Finance.

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