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THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
56-CP
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Hanoi
,October 02, 1996
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DECREE
ON THE STATE PUBLIC-UTILITY ENTERPRISES
THE GOVERNMENT
Pursuant to the Law on Organization of the
Government of September 30, 1992;
Pursuant to the Law on State Enterprises of April 20, 1995;
At the proposals of the Minister of Planning and Investment and the Minister of
Finance,
DECREES:
Article 1.- The State public-utility enterprises are
independent State enterprises or independent cost-accounting members of the
State corporations directly performing national defense and security tasks or
producing goods or providing public services according to State policies, State
plans or orders within the price levels, price brackets or charges set by the
State, and operating not mainly for profit.
Article 2.- The State enterprises defined in Article 1 of
this Decree shall include:
1. Enterprises engaged in the manufacture and/or
repair of weapons, equipment, facilities for special use in the national
defense and security and enterprises which are located in important strategic
areas and combine economic activities with the performance of national defense
tasks in their operations.
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a) Urban communication and public-utility works;
b) Management, exploitation, renovation and
maintenance of the infrastructure system: the national system of railways, land
roads, waterways, airports, flight control, maritime insurance and navigation
control, piloting and/or towing ships into or out of sea ports; technical test
of land road and waterway communication means; supervision, control and
distribution of radio frequencies.
c) Exploitation and protection of irrigation
works;
d) Production of original breeds of plants and
animals;
e) Publication and distribution of text books,
political publications; production and distribution of newsreels, documentary
films, films for children; production and supply of kitchen salt, projection of
films in service of the population of highland and border areas and islands;
production and the provision of other services under State social policies.
Article 3.- The Ministers, the Heads of the
ministerial-level agencies, the Heads of the agencies attached to the
Government, the Presidents of the People’s
Committees of the provinces and cities directly under the Central Government
shall base themselves on the criteria defined in Articles 1 and 2 of this
Decree to decide which among the enterprises currently operating in their
respective branches or localities are public-utility enterprises.
Article 4.- The heads of the agencies which identify the
public-utility enterprises shall assign annual plans or hand production orders
to them.
The public-utility enterprises have the
responsibility to produce goods and/or provide public services according to
plans or production orders of the State.
Article 5.-
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2. The supplementary allocation of capital to
the enterprises currently in operation, corresponding to their public-utility
tasks assigned by the State is defined as follows:
a) The public utility enterprises having profit
shall be considered for profit tax reduction to supplement the capital of the
enterprises in accordance with provisions of law.
b) A public-utility enterprise without source
for self-accrument shall be allocated supplementary capital by the State.
Article 6.- In addition to the activities which are
temporarily not subject to turnover tax as provided for in the Law on Turnover
Tax and the Law on the Amendment and Supplement to a Number of Articles of the
Law on Turnover Tax, other public-utility activities which cannot fully cover
the cost of production or service supply shall be considered for turnover tax
exemption or reduction.
Article 7.- The public-utility enterprises must sell their
products or supply their services at the prices, within the price brackets or
charges set by the State. They can use such revenues to make up for their
expenses on the following principles:
1. If the revenue cannot fully cover the
reasonable expenses, the State shall subsidize the difference and ensure the
reasonable material interests for the laborers.
2. If the revenue is larger than the reasonable
expenses, it shall be handled as follows:
a) If the revenue involves the cost of
production or service, the earning after deduction of the reasonable expenses
shall be the profit of the enterprise and shall be distributed in accordance
with the current regulations;
b) If the revenue is collected according to the
prices, price brackets or charges set by the State and does not involve
production or service cost, the remainder after deduction of the managerial
expenses, and other expenses according to current regulations and ensuring the
reasonable material interests for the laborers shall be remitted to the State
budget.
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Article 8.- The transfer, lease, mortgage and pledge of
assets under the management of the public-utility enterprises must be decided
by the heads of the agencies signing the decisions on the establishment of such
enterprise upon receiving the written consent of the agency managing State
capital and assets in the enterprise.
Article 9.- The public-utility enterprises wishing to invest
outside the enterprise or mobilize capital in accordance with provisions of law
shall have to draw up a specific plan and submit it to the agency managing
State capital and assets in the enterprise for its comments before submitting
such plan to the head of the agency which has signed the decision on the
establishment of the enterprise, for decision.
Article 10.- The public-utility enterprises shall be
entitled to conduct extra business activities in conformity with their
capabilities and the demand of the market, on the following conditions:
1. Having a written consent from the direct
managing agency;
2. Not affecting the performance of the
public-utility tasks or production orders assigned by the State;
3. Making supplementary registration of business
lines in accordance with current regulations;
4. Conducting separate cost accounting for its
business activities;
5. Fulfilling the obligation of tax payment for
the extra business in accordance with provisions of law.
Article 11.- The procedures and order for the establishment,
reorganization and dissolution of State public-utility enterprises shall be
carried out in accordance with the provisions of Decree 50-CP of August 28,
1996 of the Government on the establishment, reorganization, dissolution and
bankruptcy of State enterprises. When a State public-utility enterprise is
dissolved, the head of the agency signing the decision on the dissolution may
request the establishment of a new public-utility enterprise or transfer of the
public-utility tasks of the dissolved enterprise to another State enterprise.
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Article 13.- Besides the specific provisions of the Law on
State Enterprises and this Decree, the State public utility enterprises shall
have to observe other provisions of the Law on State enterprises.
Article 14.- The State business enterprises, when conducting
public-utility activities assigned by the competent State agency, the State
business enterprises shall be entitled to the regimes of allowances, price
subsidies or other State preferential regimes corresponding to the volume of
public-utility products or services as stipulated in Point e, Clause 1, Article
8 of the Law on State Enterprises and other provisions of law.
Article 15.- This Decree takes effect from the date of its
signing. The previous provisions which are contrary to this Decree are now
annulled. The Ministry of Planning and Investment, the Ministry of Finance and
other concerned State agencies shall have to guide the implementation of this
Decree.
Article 16.- The Ministers, the Heads of the
ministerial-level agencies, the Heads of the agencies attached to the
Government, the Presidents of the People’s
Committees of the provinces and cities directly under the Central Government
shall have to implement this Decree.
ON BEHALF OF THE GOVERNMENT
THE PRIME MINISTER
Vo Van Kiet