Thông tư 110/2008/TT-BTC

Circular No. 110/2008/TT-BTC of November 21, 2008 guiding the collection, remittance, management and use of the charge for reference to and use of survey- mapping documentation

Nội dung toàn văn Circular No. 110/2008/TT-BTC of November 21, 2008 guiding the collection, remittance, management and use of the charge for reference to and use of survey- mapping documentation


MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
---------

No. 110/2008/TT-BTC

Hanoi, November 21, 2008

CIRCULAR

GUIDING THE COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR REFERENCE TO AND USE OF SURVEY- MAPPING DOCUMENTATION

Pursuant to the Government’s Resolution No. 08/2008/NQ-CP of March 31, 2008, on its March 2008 regular meeting;
Pursuant to the Government’s Decree No. 12/2002/ND-CP of January 22, 2002, on survey and mapping activities;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees; Decree No. 24/2006/ND-CP of March 6, 2006, amending and supplementing a number of articles of Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Charges and Fees;
After obtaining the Ministry of Natural Resources and Environment’s opinions in Official Letter No. 3075/BTNMT-TC of August 15, 2008, the Ministry of Finance hereby guides the charge for reference to and use of survey and mapping documentation as follows:

I. SCOPE AND SUBJECTS OF APPLICATION

1. This Circular applies to the collection, remittance, management and use of the charge for reference to and use of State-managed survey - mapping documentation at the Survey and Mapping Information and Data Center under the Survey and Mapping Department of the Ministry of Natural Resources and Environment.

2. Charge payers: Organizations and individuals that refer to or use survey and mapping documentation at the Survey - Mapping Information and Data Center under the Survey and Mapping Department of the Ministry of Natural Resources and Environment.

II. LEVELS, COLLECTION, REMITTANCE, MANAGEMENT AND USE OF THE CHARGE FOR REFERENCE TO AND USE OF SURVEY AND MAPPING DOCUMENTATION

1. Levels of the charge for reference to and use of survey - mapping documentation are specified in the Tariff of the charge for reference to and use of survey - mapping documentation promulgated together with this Circular.

2. The charge for reference to and use of survey - mapping documentation constitutes a state budget revenue.

3. Units collecting the charge for reference to and use of survey - mapping documentation shall:

a/ Open “charge custody accounts” at the State Treasury in localities where they are located, for monitoring and management of collected charge amounts; remit collected charge amounts, on a daily or weekly basis, into these accounts, and separately account these collected charge amounts under accounting regulations applicable to administrative and non-business units;

b/ Comply with regulations on charge receipts; currency for charge payment; charge registration, declaration, payment, finalization and accounting; and publicity of charge collection regulations under the Ministry of Finance’s Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the law on charges and fees; Circular No. 45/2006/TT-BTC of May 25, 2006, amending and supplementing Circular No. 63/2002/TT-BTC of July 24, 2002, guiding the implementation of the law on charges and fees; Circular No. 60/2007/TT-BTC of June 14, 2007, guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration; remit collected charge amounts for reference to and use of survey and mapping documentation into the state budget according to the corresponding chapter, category and clause, item 37 of the current State budget index.

4. Collected charge amounts for reference to and use of survey - mapping documentation shall be managed and used as follows:

a/ Units collecting the charge for reference to and use of survey and mapping documentation may retain 60% of total collected charge amounts before remitting the remainder (40%) into the State budget according to the current State budget index.

b/ Units collecting the charge for reference to and use of survey - mapping documentation may use the collected charge amounts for reference to and use of survey - mapping documentation retained at the percentage (%) specified in Item a of this Point, to cover the following expenses:

- Payment of salaries, wages and allowances of salary or wage nature under current regulations; contributions payable by laborers, such as social insurance and health insurance premiums, trade union dues;

- Expenses in direct service of the charge collection, such as: stationery and office equipment; telephone, electricity and water charges; working mission allowances; printing (purchase) of declaration forms and other printed forms according to current standards and norms;

- Expenses for purchase of materials, fuels and supplies for the preservation and use of documentation (preserving equipment, supplies and chemicals); direct expenses for the receipt, collection and correction of documentation; preservation and development of search tools and organization of use of documents for the charge collection;

- Expenses for purchase, regular repair and overhaul of assets, machinery and equipment in direct service of the charge collection;

- Other expenses in direct service of the collection of the charge for reference to and use of survey - mapping documentation.

5. Units collecting the charge for reference to and use of survey - mapping documentation shall manage and use retained charge amounts for proper purposes and with lawful vouchers under regulations.

6. Annually, units collecting the charge for reference to and use of survey - mapping documentation shall make revenue-expenditure estimates for retained charge amounts, then send them to higher-level branch management agencies, finance and tax offices of the same level, and the State Treasury where they have opened charge custody accounts. At the same time, they shall make revenue-expenditure finalization for actually collected and spent amounts and may carry forward unspent amounts to the subsequent year for further spending under regulations.

7. The finalization of the charge for reference to and use of survey - mapping documentation shall be made concurrently with the State budget finalization. Finance offices shall make the finalization of collected charge amounts retained and spent by collecting units under Point 4, Section II of this Circular.

III. ORGANIZATION OF IMPLEMENTATION

This Circular takes effect 15 days after its publication in the Gazette. The charge collection, use management and remittance into the State budget under this Circular are conducted from January 1, 2009.

Any problems arising during the implementation should be reported to the Ministry of Finance for study and additional guidance.

 

FOR THE MINISTER OF FINANCE
VICE – MINISTER




Do Hoang Anh Tuan

TARIFF OF CHARGE

FOR REFERENCE TO AND USE OF SURVEY - MAPPING DOCUMENTATION
(Promulgated together with the Ministry of Finance’s Circular No. 110/2008/TT-BTC of November 21, 2008)

No.

Types of archive

Units

Charge rates (VND)

I

Maps printed on paper

1

Maps of a scale of 1/10,000 and larger scale

Sheet

80,000

2

Maps of a scale of 1/25,000

Sheet

85,000

3

Maps of a scale of 1/50,000

Sheet

90,000

4

Maps of a scale of 1/100,000 and smaller scale

Sheet

110,000

5

Administrative maps of Vietnam

Set

650,000

II

Plotter printed maps

 

Topographic maps and basic cadastral maps (irrespective of scale)

A1-size sheet

80,000

III

Vector digital maps

Unselected contents

Selected contents

1

Topographic maps of a scale of 1/2,000

Piece

250,000

260,000

2

Topographic maps of a scale of 1/5,000

Piece

280,000

290,000

3

Topographic maps of a scale of 1/10,000

Piece

420,000

430,000

4

Topographic maps of a scale of 1/25,000

Piece

480,000

490,000

5

Topographic maps of a scale of 1/50,000

Piece

620,000

630,000

6

Basic cadastral maps of a scale of 1/2,000

Piece

40,000

50,000

7

Basic cadastral maps of a scale of 1/5,000

Piece

40,000

50,000

8

Basic cadastral maps of a scale of 1/10,000

Piece

45,000

55,000

IV

Raster digital maps

 

Topographic maps and basic cadastral maps (irrespective of scale)

Piece

65,000

V

Archive filmed or photographed with traditional technology

1

Press-printed photographs of 23 cm x 23 cm

Sheet

50,000

2

Press-printed films of 23 cm x 23 cm

Sheet

70,000

3

Enlarged photographs of 30 cm x 30 cm

Sheet

70,000

4

Enlarged photographs of 50 cm x 50 cm

Sheet

130,000

5

Enlarged photographs of 75 cm x 75 cm

Sheet

220,000

VI

Digitally filmed or photographed documentation

 

Scanned films of a resolution of 20 μm

File

70,000

VII

Geodetic documents

1

Coordinate-point geodetic documentation

1.1

Level 0

Point

215,000

1.2

Level I

Point

160,000

1.3

Level II

Point

130,000

1.4

Level III and IV

Point

110,000

1.5

Cadastral 1

Point

100,000

1.6

Cadastral 2

Point

80,000

2

Altitude-point geodetic documentation

2.1

Level I

Point

100,000

2.2

Level II

Point

95,000

2.3

Level III

Point

80,000

2.4

Level IV

Point

70,000

3

Gravity-point geodetic documentation

3.1

Level I

Point

130,000

3.2

Level II

Point

100,000

3.3

Level III

Point

90,000

3.4

Specific gravity points

Point

50,000

VIII

Branch technical documents

 

Branch technical document volumes

Page

VND 150/page

 

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Loại văn bảnThông tư
Số hiệu110/2008/TT-BTC
Cơ quan ban hành
Người ký
Ngày ban hành21/11/2008
Ngày hiệu lực20/12/2008
Ngày công báo...
Số công báo
Lĩnh vựcTài chính nhà nước
Tình trạng hiệu lựcHết hiệu lực 01/07/2013
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        Circular No. 110/2008/TT-BTC of November 21, 2008 guiding the collection, remittance, management and use of the charge for reference to and use of survey- mapping documentation
        Loại văn bảnThông tư
        Số hiệu110/2008/TT-BTC
        Cơ quan ban hànhBộ Tài chính
        Người kýĐỗ Hoàng Anh Tuấn
        Ngày ban hành21/11/2008
        Ngày hiệu lực20/12/2008
        Ngày công báo...
        Số công báo
        Lĩnh vựcTài chính nhà nước
        Tình trạng hiệu lựcHết hiệu lực 01/07/2013
        Cập nhật16 năm trước

        Văn bản thay thế

          Văn bản gốc Circular No. 110/2008/TT-BTC of November 21, 2008 guiding the collection, remittance, management and use of the charge for reference to and use of survey- mapping documentation

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