Pháp lý doanh nghiệp 
Thông tư liên tịch 17/1998/TTLT-BLĐTBXH-BTC của Bộ Lao động, Thương binh và Xã hội và Bộ Tài chính về việc hướng dẫn xếp hạng doanh nghiệp nhà nước
Thuộc tính
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Nội dung MIX
- Tổng hợp lại tất cả các quy định pháp luật còn hiệu lực áp dụng từ văn bản gốc và các văn bản sửa đổi, bổ sung, đính chính…
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Tải về
thuộc tính Thông tư liên tịch 17/1998/TTLT-BLĐTBXH-BTC
Thông tư liên tịch 17/1998/TTLT-BLĐTBXH-BTC của Bộ Lao động, Thương binh và Xã hội và Bộ Tài chính về việc hướng dẫn xếp hạng doanh nghiệp nhà nước
| Cơ quan ban hành: | Bộ Lao động Thương binh và Xã hội; Bộ Tài chính |
| Số công báo: | Đang cập nhật |
| Số hiệu: | 17/1998/TTLT-BLĐTBXH-BTC |
| Ngày đăng công báo: | Đang cập nhật |
| Loại văn bản: | Thông tư liên tịch |
| Người ký: | Lê Duy Đồng; Trần Văn Tá |
| Ngày ban hành: | 31/12/1998 |
| Ngày hết hiệu lực: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Ngày hết hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
| Áp dụng: | Đang cập nhật |
| Tình trạng hiệu lực: | Đã biết Vui lòng đăng nhập tài khoản gói Tiêu chuẩn hoặc Nâng cao để xem Tình trạng hiệu lực. Nếu chưa có tài khoản Quý khách đăng ký tại đây! |
| Lĩnh vực: | Doanh nghiệp |
TÓM TẮT VĂN BẢN
Nội dung tóm tắt đang được cập nhật, Quý khách vui lòng quay lại sau!
tải Thông tư liên tịch 17/1998/TTLT-BLĐTBXH-BTC
LuatVietnam.vn độc quyền cung cấp bản dịch chính thống Công báo tiếng Anh của Thông Tấn Xã Việt Nam.
Tình trạng hiệu lực: Đã biết
LuatVietnam.vn độc quyền cung cấp bản dịch chính thống Công báo tiếng Anh của Thông Tấn Xã Việt Nam.
Tình trạng hiệu lực: Đã biết
|
THE MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
THE MINISTRY OF FINANCE ------- |
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness ---------- |
|
No. 17/1998/TTLT-BLDTBXH-BTC
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Hanoi, December 31, 1998
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JOINT CIRCULAR
GUIDING THE CLASSIFICATION OF STATE ENTERPRISES
In furtherance of Article 11, Decree No.26-CP of May 23, 1993 of the Government provisionally providing for the new regime of wages at the enterprises, jointly, the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance issued Circular No.21/LB-TT on June 17, 1993 guiding the classification of enterprises. Over the past more than four years of implementation, the criteria and norms for classification of enterprises need to be amended to make them conform with the real situation. The Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance hereby provide the following guidance on the classification of State enterprises:
I. SCOPE AND SUBJECTS
1. The State enterprises engaged in production and business according to the Law on State Enterprises and Decree No.59-CP of October 3, 1996 guiding this Law;
2. The State enterprises engaged in public utility activities under the Law on State Enterprises and Decree No.56-CP of October 02, 1996 of the Government guiding the Law on State Enterprises.
All those enterprises are hereafter collectively called State enterprises.
Classification and wage ratings of the managing officials of State Corporations set up under Decisions No.90-TTg and 91-TTg of March 7, 1994 of the Prime Minister which have been effected according to Decision No.185/TTg of March 28, 1996 of the Prime Minister and Decree No.110-CP of November 18, 1997 of the Government, shall not come under the regulation of this Circular, except for the member enterprises of the special-class enterprises which shall still be classified according to the stipulations and guidance in this Circular.
II. CONDITIONS OF CONSIDERATION FOR CLASSIFICATION
An enterprise shall be considered for classification only if it meets the
following conditions:
1. It has a level of State capital (owner�s capital) of from VND one billion upward by the time of classification;
2. It is not on the list of State enterprises subject to transformation of ownership: equitisation, merger, dissolution or bankruptcy.
III. PRINCIPLES OF CLASSIFICATION
1. Classification of enterprises is done according to two groups of norms: extent of complexity in management and efficiency of production and business.
2. When processing the ratings for classification of enterprises, the indicators such as turnover, profits, budget remittances at the time of proposal shall exclude the price adjustment factor (if any) as notified by the General Department of Statistics compared with the base criteria and norms issued together with this Circular. The non-profitable enterprises shall not be rated on the norms of profit. If it suffers losses it shall have its points subtracted.
3. All State enterprises which have been classified and made wages ratings according to the prescriptions and guidance in Circular No.21/LB-TT of June 17, 1993 shall revise these ratings and reorder their categories according to this Circular.
4. Three years (36 full months) after the classification is decided, the agency issuing the decision on classification shall have to consider and reclassify the enterprises.
5. Managing and leading officials of the enterprise of a certain category shall have the position wages of the enterprise managing officials (director, deputy director(s) and chief accountant) and the leading position allowances classified and paid according to that category. There shall be no retention of the wages and leading position allowances of the former category. If they are transferred to other jobs their wages shall be reclassified according to their newly assigned jobs.
IV. NORMS AND CRITERIA FOR CLASSIFICATION
A. NORMS FOR CLASSIFICATION
The classification criteria and the ratings of each group of norms are determined as follows:
1. The group of norms for managing complexity accounts for 50 per cent-60 per cent of the total rating including the following concrete norms:
a/ Capital for production and business (capital of owner) is the total capital belonging to State ownership managed by the enterprise and determined up to the time of classification, including :
- Business capital (code number 411 on the accountancy balance of the enterprise).
- Development investment fund (code number 414 on the accountancy balance of the enterprise);
- Capital construction investment capital (code number 418 on the accountancy balance of the enterprise);
- Financial reserve fund (code number 415 on the accountancy balance of the enterprise).
b/ Turnover: determined as stipulated in Articles 20 and 21, Chapter III, Regulations on financial management and business accounting at State enterprises issued together with Decree No.59-CP of October 3, 1996 and Decree No.56- CP of October 2, 1996 of the Government and Points 1 and 2, Section A, Circular No.76-TC/TCDN of November 15, 1996 of the Ministry of Finance.
c/ Managing centre: is the number of units conducting depending accountancy, or regular book entry accountancy attached to the enterprise.
d/ Level of production technology:
The level of production technology is based on the generation of machinery and equipment; it is divided into three types:
- High technology: using modern machinery, equipment and production technology of the same level as in the developed countries and countries in the region;
- Intermediate technology: using machinery equipment and production technology of the intermediate level of the developed countries and countries in the region;
- Low technology: using retraining machinery, equipment and production technology.
The Ministries and branches should concretize these norms to make them conform with the realities of production and business of the branches after consultation with the inter-ministries.
e/ Labor force: is the average of labor force actually used each year.
2. Group of norms on production and business efficiency accounts for 40 per cent - 50 per cent of the total of points comprising the following concrete norms:
a/ Profits achieved: determined as stipulated in Article 30, Chapter III, Regulations on financial management and business accounting at State enterprises issued together with Decree No.59-CP of October 3, 1996 of the Government, including:
- Profits from business activities (code number 20);
- Profits from financial activities (code number 40);
- Irregular profits (code number 50).
Details of these profits and interests are reported in form No.B02 on results of production and business activities in the financial reporting regime, issued together with Decision No.1141-TC/QD/CDKT of November 1st, 1995 of the Ministry of Finance.
b/ Remittance to State budget: reflects the actual amount remitted to the State budget according to the amounts arising in the period (not including the preceding period�s deficit remitted in this period) including taxes and other remittances as stipulated by the State in the reporting year (not including the import and export taxes, the social insurance contributions, medical insurance, trade union expenditures, payments of fines and surcharges).
c/ Profit rate: is the % rate between profits achieved on the State capital existing up to the end of the fiscal year at the enterprise (applied to State enterprises operating in production and business).
Specifically for the State enterprises engaged in public utility activities, the group of norms on production and business efficiency shall be rated as follows:
- If the enterprise has to fill quotas for budget and profit remittance, the group of efficiency norms is rated as stipulated in Clauses a and b, Point 2 above.
- If the enterprise operates for purely public utility, has no quota for budget remittances and no profits, the ratings of this group of norms shall be written clearly the table of criteria, and norms for enterprise classification issued together with this Circular (not attached herewith).
The data used for the ratings to classify enterprises are those written in the financial accounting reports of tow consecutive years prior to the year of the proposal for classification, in conjunction with the data of the realization up to the time of the proposal for reference.
Example: Enterprise A in July 1999 sends a written proposal for classification. The data used for rating and classification are taken from the financial accounting reports in 1997 and 1998. The reference figures are those realized in the first six months of 1999.
For newly set up enterprises which do not have enough statistics for ratings in classification, the basis to rely on are the economic and technical plan. The competent agency shall compare it with the enterprises already classified to issue a provisional decision on classification in Category II and lower within no more than two years and send it to the two ministries issuing this Circular for monitoring and inspection and provision of guidance for the enterprise in conducting the classification according to the stipulations and guidance in this Circular.
B. CRITERIA FOR CLASSIFICATION
1. Table of criteria for classification:
The data of the final financial accounting and the norms for classification mentioned above shall serve as basis for ensuring unified State management and balance of criteria of classification of the enterprises. The tow ministries herein have issued Appendix No. 01 attached to this Circular titled "Criteria for classifying enterprises in the branch or group of branches" applicable in the whole country *.
(* The Appendix is not included herein)
2. The rating when the criteria lie within the limit of minimum and maximum points of the table of standard points shall follow this formula:
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Ddn =
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Tdn - Tmin
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x (Dmax - Dmin)
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+ Dmin
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Tmax - Tmin
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Of which:
Ddn is the rating made according to the norms;
Tdn is the value of the rating norm of the enterprise;
Tmin is the minimum value of the rating norm in the criteria table;
Tmax is the maximum value of the rating norm in the table of criteria;
Dmax is the maximum of the rating norm in the table of criteria;
Dmin is the minimum of the rating norm in the table of criteria.
Example: Enterprise A of the construction and installation service has a targeted turnover (Tdn) of VND25 billion in the reporting year for consideration in the classification of enterprises. Tmin is VND5 billion; Tmax is VND40 billion; Dmin is 5 points; Dmax is 14 points. According to the above formula, the rating of the targeted turnover of Enterprise A shall be:
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Ddn =
|
|
25 - 5
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x (14- 5)
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+ 5 = 10.13 (points)
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|
40 - 5
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3. For enterprises engaged in production and business in many branches and trades, on the basis of the branches and trades to which they are licensed, the commodity line having the biggest turnover with the biggest proportion in the total turnover shall be chosen as criterion for classification.
Example: Enterprise B of the engineering industry has the main function and task as allowed by the competent agency to produce engineering products, and construction steel and to trade in machinery and equipment. The turnover from engineering products makes up 25% of the total turnover, while the turnover from construction steel makes up 40% of the total turnover and the turnover from the business in machinery and equipment makes up 35% of the total turnover of the enterprise. According to the above stipulation, Enterprise B is allowed to choose metallurgy as criterion for consideration for classification corresponding with the biggest proportion, 40%, in its total turnover.
4. Cases in which addition of points is allowed:
a/ Enterprise (Office of the enterprise) located in a region with area allowances;
- Where area allowance is 0.3 and 0.4: addition of 3 points;
- Where area allowance is 0.5: addition of 5 points;
- Where area allowance is 0.7 upward: addition of 7 points.
b/ Enterprises exceeding prescribed profit rate:
- If the realized profit is from 10% to 30% higher that the maximum profit on the table of prescribed norms, one point shall be added;
- If the realized profit is from 30% to 50% higher than the maximum profit on the table of prescribed norms, 2 points shall be added;
- If the realized profit is from 50% to less than 100% higher than the maximum profit on the table of prescribed norm, 3 points shall be added.
- If the realized profit is 100% or more higher than the maximum profit on the table of prescribed norms, 4 points shall be added.
5. In case the enterprise suffers losses, points shall be subtracted as follows:
- If the arising losses account for less than 30% of the State capital, 2 points shall be subtracted;
- If the arising losses account for from 30% upward of the State capital, 4 points shall be subtracted.
V. PROCEDURES, DOSSIER AND MANAGEMENT OF CLASSIFICATION OF ENTERPRISES.
1. Procedures and dossier applying for classification of enterprise:
a/ Responsibility of the enterprise: basing itself on the prescriptions and guidance in this Circular, the enterprise shall count the points itself according to the norms and projected classification and send the official dispatch to the agency with competence to decide on the classification (the local enterprises shall send it to the People’s Committee of the province or centrally- run city, while the central enterprises shall send it to the branch and domain managing ministry; and the enterprises attached to the Corporation set up under Decision No.91-TTg of March 7, 1994 shall send it to the Managing Board of the Corporation). The dossier proposing classification includes:
- The official dispatch proposing the classification of the enterprise;
- The table of ratings according to the norms of the enterprise;
- A copy of the financial final account of the two consecutive previous years already inspected by the specialized agency applying for classification (notarized by the State Notary) and the data on the norms already realized up to the time of the proposal of classification.
b/ Responsibility of the branch and domain managing ministry, the People’s Committee of the province or centrally-run city, the Managing Board of the Corporation set up by Decision No.91-TTg of March 7, 1994 (called agency with competence to decide on the classification of enterprises for short).
- To receive, examine, inspect the dossier of proposals for classification of the enterprises, list the ratings as guided and issue the decision on classification of enterprises from Category II downward.
Thirty days at the latest after receiving the full dossier, it must issue the decision on classification or to answer the enterprise on the reason why the enterprise has not been classified. Past 30 days, if no answer is made the enterprise shall be allowed to make its wage ratings according to the category it has proposed.
- To receive, examine and inspect the dossier of proposal for classification in Category I of the enterprises, list the wage ratings as directed and send an official dispatch of proposal attached to the dossier of the enterprise it to the Ministry of Labor, War Invalids and Social Affairs to examine and reach agreement before the competent agency issues the decision on classification.
c/ Responsibility of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance;
- The Ministry of Labor, War invalids and Social Affairs has the responsibility to receive and check the dossier of proposal for classification in Category I. Within 10 days after reception of the full dossier of proposal for classification, it must send in official dispatch to ask the opinion of the Ministry of Finance;
- The Ministry of Finance shall check the data in the financial accounting report of the enterprise and reply in writing to the Ministry of Labor, War Invalids and Social Affairs within 15 days after receiving the official dispatch of the Ministry of Labor, War Invalids and Social Affairs.
Within 30 days after receiving the full dossier of proposal for classification, the two said ministries must reply in writing to the agency with competence to issue the decision on classification. Past this 30 days time-limit, the branch and domain managing Ministry, the People’s Committee of the province or centrally-run city, the Managing Board of the Corporation set up by Decision No.91-TTg shall be entitled to issue the decision on classification according to the category already proposed.
2. Management of the classified enterprises:
Three years after classification, the enterprises and the agencies with competence to issue the decision on classification shall have to sum up the situation and report the situation of the norms for classification realized in the three years for consideration of whether to raise or lower the category or to keep the category unchanged according to the following regulations:
a/ For the enterprises : They must sum up the data according to the classification norms (Form No.1) and report to the agency with competence to issue the decision on classification (the branch and domain managing Ministry, the People’s Committee of the province or centrally-run city, the Managing Board of the General Corporation set up by Decision No.91-TTg of March 7, 1994.)
b/ For the agencies with competence to decide on classification of enterprises:
- On the basis of the report of the enterprise, they shall have to check and sum up the data of all the enterprises from Category I to Category IV under their jurisdiction (Form No.2) and send the report to the Ministry of Labor, War Invalids and Social Affairs.
- On the basis of the reported data of the enterprises, they shall revise the ratings under various norms of classification as prescribed, then readjust or maintain the category according to the ratings which the enterprises have achieved. In particular for the enterprises asking to be raised to Category I, the procedures and dossiers shall be sent to the two ministries mentioned herein according to Point 1, Section V above.
If on the due date, an enterprise does not produce the report as prescribed, the agency with competence to decide on the classification shall issue a document to downgrade it by one category and shall keep this classification until the enterprise has filed the full report. Then its case shall be revised for reclassification according to the actual ratings it hits reached.
VI. WAGE RATING FOR MANAGING PUBLIC EMPLOYEES AT ENTERPRISES
1. Wage rating according to categories of enterprise for managing public employees.
The wage rating for managing public employees at enterprises must be based on the category of enterprises concerned and the wage coefficient the public employee is currently enjoying in order to classify him/her according to prescriptions. More concretely:
a/ If the coefficient of the position, speciality or professional wage plus the position allowances and the retained difference of coefficients (if any) currently applied is lower than the coefficient of wage level 1, the classification is wage level 1. The time for the next wage rating shall be counted from the day when the classification of the enterprise is decided.
Example 1 : Mrs. B is Section Head of an enterprise of Category II, level 2 on the wage scale, class principal specialist, wage coefficient 3.54 and leading post coefficient 0.3; total wage coefficient is 3.84 (3.54 + 0.3). In March 1999, Mrs. B is appointed Deputy Director of the said enterprise. She is rated wage level 1, her title is Deputy Director of an enterprise of Category II, the wage coefficient is 4.32. The time to consider wage increase is counted from the date when there is the decision to rate her wage level 1 in her capacity as Deputy Director of an enterprise of Category II.
In case the total wage coefficient (comprising the wage coefficient plus position allowances and retained difference coefficient, if any) which she is enjoying is lower than the coefficient of wage level 1 but this difference is less than 70% of the difference between wage levels 1 and 2 then the time to consider the next wage increase shall be counted from the date of the decision on the former wage rating.
Example 2: Mr C is a principal specialist of a Category-I enterprise, wage level 6, class principal specialist, wage coefficient 4.66 effective from June 1997, retained difference of coefficients is 0.18; current total wage coefficient is 4.84. In April 1998, Mr. C is appointed Deputy Director of the said enterprise. He is rated wage level 1 with the title of Deputy Director of Category-I enterprise, wage coefficient 4.98. The time to consider wage increase shall be counted from June 1997 because:
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4.98 - 4.84
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x 100 = 50% < 70%
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5.26 - 4.98
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b/ If the position wage coefficient or the speciality and professional wage coefficient plus position allowances and the retained difference coefficient (if any) currently applied is higher than the coefficient of wage level 1 but lower than the wage coefficient level 2, he shall be rated level 1 and enjoy the retained coefficient difference. The time to consider the next wage increase shall be counted from the date of the decision on the former wage rating. When his wage is raised to level 2, he shall cease enjoying the retained difference of wage coefficients.
Example 3: Mr. N is section head of a Ministry office, wage level 6, class principal specialist, wage coefficient 4.75 from October 1998 and position allowance coefficient 0.4; total current wage coefficient is 5.15 (4.75 + 0.4). In January 1999 Mr. N is appointed Director of the Category-II enterprise, wage level with position its Director of a Category- II enterprise, wage coefficient 4.98 and retained difference coefficient 0.17 (5,15 - 4,98). The time to consider wage increase for Mr. N is counted from October 1998.
c/ If the current coefficient of position wage or coefficient of speciality and professional wage plus position allowances and retained coefficient difference (if any) is equal to wage coefficient level 2, he shall be rated into level 2. If the current total of wage coefficient is higher than the wage coefficient level 2, he shall still be entitled to coefficient of wage level 2 and shall enjoy the retained regime of difference of coefficients.
Example 4: Mr. D is department head, wage level 3, class high-level specialist, wage coefficient 5.54, position allowances coefficient 0.8; current wage coefficient is 5.54+ 0.8 = 6.34. Mr.D is appointed Director of a Category-I enterprise, he receives wage level 2 with wage coefficient 6.03 and retained difference coefficient 0.31 (6.34 - 6.03).
2. Reclassification of managing public employees (director, deputy directors, chief accountants) and leading official allowances in case of change of category of enterprise.
When the category of the enterprise changes, the wage coefficient and leading position allowances of the managing personnel of the enterprise shall also change according to the new category, without retaining the wage coefficient and the leading position allowances according to the former category.
a/ In case the enterprise is raised or downgraded in category:
When decision is taken to class the enterprise on a higher or lower category than the former category, the wage coefficients of the managing positions of the enterprise (Director, Deputy Directors, Chief Accountant) shall be reclassified on the principle: level 1 of former category shall be classified into level 1 of new category, level 2 of former category into level 2 of new category.
Example 5: Mr. X is Director of an enterprise of Category II, is currently rated into wage level 2, wage coefficient 5.26. In 1999 the enterprise of Mr. X is raised to Category I, Mr. X shall be rated into wage level 2 of the Category-I enterprise; wage coefficient 6.03.
Example 6: Mrs. Y is Director of an enterprise of Category I, wage level 1, coefficient 5.72. In 1999 Mrs. Y�s enterprise is classified Category II and Mrs. Y is rated into wage level 1 of the Category-II enterprise, wage coefficient 4.98.
For an enterprise that is downgraded in category, the branch and domain managing ministry, the People�s Committee of the province or centrally-run city; the Managing Board of the General Corporation founded by Decision No.91-TTg of March 7, 1994, basing themselves on the concrete situation and the development trend of the enterprise, may consider and allow the enterprise to retain the former category within a period of no more than a year. Afterward, they shall consider and calculate the points and classify the enterprise in the right category according to prescriptions.
In special cases, the managing employees of the enterprise (Director, Deputy Directors, Chief Accountant) with long seniority who have gone through many leading positions and are approaching retirement age (more than 57 years for men and over 52 for women) shall be reported to the agency competent for category classification and wage rating to consider for retaining their former wages until retirement.
b/ In case the enterprise is kept at its former category: the wages of the managing posts at the category shall be kept at the former rating and shall be considered for wage increase as prescribed.
3. Readjustment of wages when the managing employees at the enterprise change to other jobs:
In case managing employees at the enterprise cease their managing posts and change to other jobs, their wages shall be readjusted according to the principle "receiving wages of the job and post they are assigned to", neither retention of the former wages nor change to the corresponding new wages is allowed.
When they are assigned to new jobs, based upon their specialized and professional standard required by the new jobs, their positions and the criteria stipulated in Circular No.04/1998/TT-BLDTBXH of April 4, 1998, their wages shall be readjusted. Their new wage coefficient shall be the current coefficient minus the leading position allowances coefficient designed in the system of position wages in Appendix 02 issued together with this Circular (not included herein). The remaining wage coefficient shall be transferred to the level nearest the corresponding wage coefficient of the class in the table of wages of speciality, professional, executive and service jobs in the enterprise. The time for wage rise shall be counted from the time they receive their wage coefficient rating before the change.
Example 7: Mr. A is Deputy Director of an enterprise of Category II of corporation X, wage level 1/2, position Deputy Director, wage coefficient 4.32 from May, 1997. Mr. A is appointed Head of the Planning Section of the Corporation from September 1999. The rating of Mr. A�s new wage shall be performed as follows:
- Current wage coefficient 4.32 minus the position allowances coefficient 0.5 (4.32- 0.5 = 3.82).
- The new rating is 3.82 level 3, class principal specialist, 3.82 being the coefficient of the wage scale of specialized, professional, executive and service personnel at the enterprise. In addition, Mr. A shall receive the allowances for the position of Section Head according to the classification in the Corporation. The time to consider pay rise for Mr. A shall be counted from May 1997.
Example 8: Mrs. B is Director of an enterprise of Category I of Corporation Y, is rated level 2/2 for wage classification in the position of Director of the enterprise of Category I, wage coefficient 6.03 from December 1996. In May 1999, she is appointed specialist at the office of the Corporation. As in the earlier example, Mrs. B is rated wage level 3, class high-grade specialist, on the specialist, professional, executive and service wage scale at the enterprise, wage coefficient 5.15 (because 6.03 - 0.8 = 5.23 which is close to 5.15). The time for wage increase is counted from December 1996.
In special cases when the managing employee at the enterprise has a long seniority, has gone through many leading posts, and is nearly retirement age (over 57 for men and over 52 for women), the case shall be considered and handled concretely as in Point 2 mentioned above.
VII. IMPLEMENTATION ORGANIZATION
1. On the basis of the criteria and norms stipulated and guided at this Circular, the branch and domain managing ministries, the Presidents of the People’s Committees of the provinces and centrally-run cities and the Chairmen of the Managing Boards of Corporations 91 shall guide the enterprises to make the ratings as stipulated, consider and issue decisions to classify the enterprises from Category II to Category IV for the enterprises under their managerial power on the basis of the number of points achieved by each enterprise.
For Category I enterprises, on the basis of the proposals of the branch and domain managing ministries, the People’s Committees of the provinces and centrally-run cities and the Chairmen of the Managing Boards of Corporations 91, the Ministry of Labor, War Invalids and Social Affairs shall consider and issue a document of agreement after consulting the Ministry of Finance.
- In case the enterprise is not qualified to be classified (is stipulated in Section II of this Circular or does not have enough points for classification in Category IV, the branch and domain managing ministries, the People’s Committees of the provinces and centrally-run cities, the Managing Boards of Corporations 91 shall consider to rate the wages for the highest managing positions on the principle: not to rate the wage coefficient (including position allowances) higher than the wage coefficient of the deputy director of an enterprise of category IV. The remaining managing and leading positions shall be listed in the wage coefficients lower than the wage coefficient of the highest managing position.
- In case the enterprise lies in the list of those to be equitized, dissolved, bankrupt or merged, the managing employees of the enterprise are allowed to keep their wages and position allowances (if any) until the enterprise is equitized, dissolved, bankrupt or merged. Then the managing employees shall have their wages readjusted to the jobs or positions they are appointed at the new unit.
2. After issuing the decision on category classification for the enterprises under their management, the branch or domain managing ministries, the People’s Committees of the provinces and centrally-run cities, the Managing Boards of General Corporations 91 shall have to send a copy of the decision on category classification and the data on ratings according to the norms on enterprise classification to the Ministry of Labor, War Invalids and Social Affairs in order to monitor and inspect.
On the basis of the ratings and the decisions on classification by the branch and domain managing ministers, the People’s Committees of the provinces or centrally-run cities and the Managing Boards of General Corporations 91, the two ministries issuing this Circular, shall organize the inspection and handling of the contraventions of current prescriptions.
The Heads of the branch and domain managing ministries, the Presidents of the People’s Committees of the provinces and centrally-run cities, the Chairmen of the Managing Boards of Corporations 91 are accountable to the Government and the two ministries issuing this Circular for the classification of the enterprises as prescribed.
3. With regard to the member units attached to the enterprises from Category I downward the managing employees of the member units shall be rated for their wages in specialities and professions and shall enjoy position allowances like a section head and deputy section head according to the category of the enterprise already classified, In case classification is necessary it shall be reported to the two ministries mentioned herein for examination and concrete handling.
4. With regard to the enterprises which do not yet have criteria for classification, the branch and domain managing ministries, the People�s Committees of the provinces and centrally-run cities, the Managing Boards of Corporations 91 should work out supplementary criteria or use the criteria stipulated in this Circular. Before implementation they should make written proposals to the two ministries mentioned herein in order to reach agreement or to have supplementary regulations.
5. From 1999 on, when counting points for classification or considering the readjustment of the category of enterprises; the factor of price fluctuation shall be excluded from the norms such as turnover, remittance to the budget and profits on the basis of the general price index compared to 1998 on the basis of the data published by the General Department of Statistics. The formula to rule out the element of price fluctuation is as follows:
|
Txs =
|
Txt
|
|
Hcg
|
In which:
- Txs is norm x after exclusion of the price fluctuation factor.
- Txt is norm x before ruling out the price fluctuation factor.
- Hcg is the price index of the year to propose classification compared to 1998.
Example: According to the final financial accounting, in the year 2000 Enterprise A achieves a turnover of VND300 billion, and in the year 2001, VND350 billion. In June 2002, the enterprise proposes consideration for reclassification of its category. According to the notice of the General Department of Statistics, the price indices of the years are as follows:
- In 1999 it is 1.07 or 7% over 1998.
- In 2000 it is 1.08 or 8% over 1999.
- In 2001 it is 1.06 or 6% over 2001.
Thus, the turnover index for calculating points according to the classification table for classifying Enterprise A after ruling out the price fluctuation factor over the years is:
|
In 2000:
|
Txs =
|
3000
|
= VND259.5 billion
|
|
1.07 x 1,08
|
|||
|
In 2001:
|
Txs =
|
350
|
= VND 285.7 billion
|
|
1.07 x 1.08 x1.06
|
6. This Circular takes effect 15 days after its signing and replaces Circular No.21/LB-TT of June 17, 1993 of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance - and the Circulars of the branch and domain managing Ministries to guide the classification of enterprises.
In the process of implementation if any difficulty arises, the Ministries, branches and localities should report to the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance for consideration and settlement.
|
FOR THE MINISTER OF FINANCE
VICE MINISTER Tran Van Ta |
FOR THE MINISTER OF LABOR, WAR INVALID AND SOCIAL AFFAIRS
VICE MINISTER Le Duy Dong |
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