Công văn 3730/TCT-CS 2016 giới thiệu nội dung quản lý Quỹ phát triển khoa học và công nghệ của doanh nghiệp
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Thuộc tính văn bản
Công văn 3730/TCT-CS của Tổng cục Thuế về việc giới thiệu Thông tư liên tịch 12/2016/TTLT-BKHCN-BTC về nội dung chi và quản lý Quỹ phát triển khoa học và công nghệ của doanh nghiệp
|Cơ quan ban hành:||Tổng cục Thuế||Số công báo:||Đã biết|
|Số hiệu:||3730/TCT-CS||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Công văn||Người ký:||Cao Anh Tuấn|
|Ngày ban hành:||18/08/2016||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Tài chính-Ngân hàng , Khoa học-Công nghệ , Doanh nghiệp|
Tải văn bản
LuatVietnam.vn độc quyền cung cấp bản dịch chính thống Công báo tiếng Anh của Thông Tấn Xã Việt Nam
Tình trạng: Đã biết
THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION
Official Dispatch No. 3730/TCT-CS dated August 18, 2016 of the General Department of Taxation on the introduction of the Joint Circular No. 12/2016/TTLT-BKHCN-BTC on the allocation and management of the science and technology development fund in enterprises
To: Provincial Tax Departments.
Ministry of Science and Technology and Ministry of Finance, on June 28, 2016, promulgated the Joint Circular No. 12/2016/TTLT-BKHCN-BTC on guidelines for the allocation and management of the science and technology development fund in enterprises (referred to as TTLT 12). General Department of Taxation introduces certain details of TTLT 12 as follows:
- Scope: The Circular provides guidelines for the allocation and management of the science and technology development fund in enterprises
- Regulated entities: Enterprises incorporated as per the laws, government agencies and other relevant entities.
The fund can be organized in either of these two manners:
- As an organization without judicial personality and directly under an enterprise.
- Be not established as an organization and operated by the enterprise’s officials who conduct multiple concurrent tasks.
Circular No. 15/2011/TT-BTC dated February 09, 2011 by the Ministry of Finance on guidelines for the establishment, organization, operation, management and allocation of science and technology development funds of the enterprises (referred to as Circular No. 15) defined that: The fund is a part, without juridical personality, of an enterprise.
- Sources of financing: The fund shall be financed by two sources:
+ Incomes from which corporate income tax is calculated during a tax period;
+ The corporation or parent enterprise transfers its science and technology development fund to the relevant funds of its subsidiaries or affiliates or vice versa.
- Level of contribution of taxable incomes to the Fund during a tax period:
+ For state-owned enterprises: The Fund receives 3% to 10% of incomes from which corporate income tax is calculated during the tax period;
+ For non-state owned enterprises: The level of contribution is left to their discretion but is limited to at most 10% of incomes from which corporate income tax is calculated during the tax period.
Circular No. 15 defined that: Enterprises shall at their discretion decide the level of contribution that, however, shall not exceed 10% of incomes from which corporate income tax is calculated during the tax period.
- The transfer of the Fund shall not be permissible for:
+ Foreign-invested enterprises transfer their fund to that of the overseas parent enterprise;
+ The parent enterprise in Vietnam transfers the Fund to those of overseas subsidiaries.
The article specifies the following responsibilities and rights over the Fund: Formulate and present to competent individuals of the enterprise, for approval, the plans on annual spending and contributions of the Fund, on the enterprise’s scientific and technological activities and on expenditure for the management of the Fund; inspect and assess the implementation of scientific and technological activities that have been financed by the Fund; Formulate and present to competent individuals of the enterprise, for approval, the transfer of one Fund to another, etc.
The article specifies the authority to decide the establishment of the Council, structure and criteria of members of the Council, occupational principles of the Council and the procedure for appraisal, verification and finalization of science and technology missions.
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