Decision No.203/2000/QD-BTC of December 21, 2000 issuing the fee levels for evaluating contents and granting permits for export and import of cultural products đã được thay thế bởi Decision No. 68/2006/QD-BTC providing for the rates and the collection, remittan và được áp dụng kể từ ngày 04/01/2007.
Nội dung toàn văn Decision No.203/2000/QD-BTC of December 21, 2000 issuing the fee levels for evaluating contents and granting permits for export and import of cultural products
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No: 203/2000/QD-BTC | Hanoi, December 21, 2000 |
DECISION
ISSUING THE FEE LEVELS FOR EVALUATING CONTENTS AND GRANTING PERMITS FOR EXPORT AND IMPORT OF CULTURAL PRODUCTS
THE MINISTER OF FINANCE
Pursuant to the Government’s Decree No. 15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget;
In order to enhance the management of export and import cultural products after consulting the Ministry of Culture and Information and at the proposal of General Director of Tax,
DECIDES:
Article 1.- To issue the Table of fee levels for evaluating contents and granting permits for export and import of cultural products.
Article 2.- Organizations and individuals exporting and/or importing cultural products, which must be evaluated in term of their contents and granted permits by the competent State bodies as prescribed by law, shall have to pay fees according to the collection levels stipulated in Article 1 of this Decision.
Article 3.- Agencies collecting fees for evaluating contents and granting permits for export and import of cultural products shall be entitled to deduct 50% of collected fee amount before remitting them into the State budget in order to cover expenses for organization of fee collection; the remainder must be remitted into the State budget (after subtracting the amount deducted according to above-mentioned percentage).
The fee-collecting agencies shall have to collect, remit into the State budget and manage the use of, collected fees strictly according to the provisions in the Ministry of Finance’s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget.
Article 4.- Tax agencies in localities where the fee-collecting agencies are based shall have to guide and inspect the fee collection in accordance with the provisions of this Decision and the Ministry of Finance’s Circular No. 54/1999/TT-BTC of May 10, 1999 guiding the implementation of the Government’s Decree No. 04/1999/ND-CP of January 30, 1999 on fees and charges belonging to the State budget.
Article 5.- This Decision takes effect 15 days after its signing; all provisions on fees and charges for granting permits for export and import of cultural products and evaluating contents of export and import cultural products, which are contrary to this Decision are annulled.
Article 6.- Payers of fees for granting permits for export and import of cultural products and evaluating contents of such products, agencies tasked to organize the fee collection and the concerned agencies shall have to implement this Decision.
FOR THE MINISTER OF FINANCE |
TABLE
OF FEE LEVELS FOR EVALUATING CONTENTS AND GRANTING PERMITS FOR EXPORT AND IMPORT OF CULTURAL PRODUCTS
(Issued together with the Minister of Finance’s Decision No. 203/2000/QD-BTC of December 21, 2000)
A. FEES FOR EVALUATING CONTENTS OF EXPORT AND IMPORT CULTURAL PRODUCTS:
1. Commercial goods: 0.2% (two thousandth) of the value of the export or import goods lot.
2. Non-commercial goods are stipulated as follows:
Ordinal numbers | Cultural products | Collection levels |
1. | Audio tapes: |
|
- Art, foreign language teaching | VND2,000/tape | |
- Documents, messages | VND5,000/tape | |
2. | VIDEO tapes and disks; cinematographic films; CD-ROM and DVD disks used for computer; photomagnetic disks | VND7,000/tape, disk |
3. | CD and MD disks with music, foreign language teaching, floppy disks | VND2,000/disk |
4. | Hard disks, CARTRIDGE tapes for computers. | 12,000/disk, tape |
5. | Plastic disks with music programs | VND500/disk |
6. | Books, newspapers, magazines (with contents having to be evaluated): |
|
- Export | VND200/copy | |
- Import | VND1,000/copy | |
7. | Other printed or photocopied documents: |
|
- In Vietnamese | VND100/page | |
- In foreign language | VND500/page | |
8. | Assorted calendars: |
|
- Wall calendars with one page, table calendars | VND500/calendar | |
- Wall calendars with many pages | VND1,000/calendar | |
9. | Fine art articles, art works | 1% (one percent) of the value of the object |
{According to the collection level specified in above percentage (%), the minimum payable fee amount is VND 200,000 and the maximum amount shall not exceed VND10,000,000 (ten million)}.
B/ FEES FOR GRANTING PERMITS FOR EXPORT AND IMPORT OF CULTURAL PRODUCTS:
1. Commercial goods: VND50,000/permit
2. Non-commercial goods: VND2,000/permit.
