Chapter II
MANAGEMENT AND OPERATION OF ENTERPRISES DIRECTLY SERVING NATIONAL DEFENCE AND SECURITY FUNCTIONS, AND ENTERPRISES SERVING BOTH BUSINESS AND NATIONAL DEFENCE AND SECURITY FUNCTIONS
Article 5. Rights and obligations of enterprises directly serving national defence and security functions, and enterprises serving both business and national defence and security functions
1. An enterprise directly serving national defence and security functions shall have the rights and obligations specified in Article 9 in the Law on Enterprises, and in the following regulations:
a) Fully receiving resources and investments in charter capital to carry out its national defence and security assignments from the Ministry of National Defence or the Ministry of Public Security.
b) Using allocated resources in order to perform production and business tasks (in addition to national defence and security tasks) when meeting the following conditions:
Such use is accepted or approved in writing by the Ministry of National Defence or the Ministry of Public Security;
Its business serves as a purposeful supplement with the aim of supporting fulfillment of national defence and security tasks, or promoting the capacity for and efficiency in use of assets;
Such use neither causes any reduction in the capacity to carry out national defence and security assignments nor has impacts on completion of thereof;
Obligations to pay taxes that are defined in laws need to be fulfilled.
c) Managing resources allocated for fulfillment of national defence and security tasks in accordance with regulations in force.
d) Complying with laws and regulatory provisions of the Ministry of National Defence or the Ministry of Public Security regarding international cooperation when building links with foreign entities or persons to perform national defence and security tasks.
dd) Complying with decisions of the Ministry of National Defence or the Ministry of Public Security to transfer its capital shares or assets intended for national defence and security tasks to perform national defence and security tasks of another enterprise when necessary as provided in laws.
2. An enterprise serving both business and national defence and security functions shall have the rights and obligations specified in Article 9 in the Law on Enterprises, and in the following regulations:
a) Managing resources allocated for fulfillment of both business and national defence and security tasks in accordance with regulations in force.
b) Complying with laws and regulatory provisions of the Ministry of National Defence or the Ministry of Public Security regarding international cooperation when building links with foreign entities or persons to perform both business and national defence and security tasks.
Article 6. Organization structures and executive tiles of enterprises directly serving national defence and security functions, and enterprises serving both business and national defence and security functions
1. Organization structures of enterprises directly serving national defence and security functions, and enterprises serving both business and national defence and security functions, shall be as defined in the Law on Enterprises and regulatory provisions of relevant laws.
2. Standards, conditions and procedures for appointment, discharge, dismissal, rewarding or disciplining of executives, controllers or chiefs of control boards of enterprises directly serving national defence and security functions shall be as defined in laws in force and instructions of the Ministry of National Defence or the Ministry of Public Security.
3. Standards, conditions and procedures for appointment, discharge, dismissal, rewarding or disciplining of executives, controllers, chiefs of control boards, or representatives of state capital shares invested in enterprises serving both business and national defence and security functions shall be as defined in laws in force and instructions of the Ministry of National Defence or the Ministry of Public Security.
Article 7. Policies applied to enterprises directly serving national defence and security functions, and their employees
1. Enterprises directly serving national defence and security functions may apply the following policies:
a) Receiving incentives related to land rents, land use fees and levies imposed on plots that they are authorized to manage and use for national defence and security tasks in accordance with laws on land, taxes and other relevant laws.
b) Receiving the State funding and other resources to meet normed expenditures defined in laws, including those on military equipment for officers, professional soldiers, defense workers, defense officers, non-commissioned officers, public security workers, and cipher workers; maneuvers, combat training, reserve training; defense and security work, defence support work, military-civilian relations. Where the state budget funding is not sufficient enough to meet these expenditures, any expenditure exceeding the state budget funding shall be counted as the deductible from the income subject to corporate income tax in accordance with Law on Corporate Income Tax and instructional documents thereof; shall not be taken into account as a factor in the performance evaluation or corporate rating process under the Government’s regulations.
c) Receiving the State funding and other resources to finance expenditures on maintenance, repair and operation of production lines and equipment, and repair of defense and security products during the period of temporary suspension of production of defense and security products according to plans and tasks assigned or orders placed directly by the Ministry of National Defense or the Ministry of Public Security, or by specialized agencies or managing bodies immediately under the Ministry of National Defense or the Ministry of Public Security.
d) Receiving the State funding and other resources used for supporting operation of 02 bonus and welfare funds which are as much as 02 months' pay of employees if an enterprise does not have enough budget to support these funds.
dd) Receiving the State funding and other resources intended to finance expenditures on operation of kindergartens and education affairs in areas without schools under the public education system; health expenditures in areas where sick bays remain due to special conditions; or expenditures on operation of kindergartens and sick bays in localities where continued operation of sick bays is necessary according to decisions of the Ministry of National Defense or the Ministry of Public Security.
e) Carrying out the depreciation of fixed assets, including production lines, and the repair of weapons, military equipment, infrastructure and other dedicated and special assets needed for national defense and security tasks under the guidance of the Ministry of Finance.
2. Employees of enterprises directly serving national defence and security functions may have access to the following policies:
a) Wages and salaries of employees who are officers, professional soldiers, defense workers, defense officers, non-commissioned officers, public security workers, and cipher personnel shall be calculated in accordance with regulations on compensation policies for officers, professional soldiers, defense workers, defense officers, non-commissioned officers, public security workers, cipher workers, and based on labor productivity and annual business results of each enterprise
b) With regard to an employee that is injured or dies on duty, if he/she fully meets the prescribed conditions and standards of revolutionary contributors, he/she shall be considered and certified as a revolutionary contributor in accordance with the regulatory provisions of laws on preferential treatment for revolutionary contributors; if an employee suffers an occupational accident, he/she may be considered to be eligible for occupational accident benefits according to the regulatory provisions of labor law.
c) The State shall allocate funds to ensure payment of wages, salaries and social insurance premiums for officers, professional soldiers, defense workers, defense officers, public security workers and cipher personnel during the pre-retirement period; to pay expenses for demobilization, discharge, and job termination according to the policies in force; to support payment of wages and salaries to employees on the payroll working at production lines and repairing defense and security products during the period of temporary shutdown according to plans and tasks assigned or orders placed directly by the Ministry of National Defense or the Ministry of Public Security, or by specialized agencies or managing bodies immediately under the Ministry of National Defense or the Ministry of Public Security.
Article 8. Policies applied to enterprises serving both business and national defence, security functions, and their employees
1. Receiving incentives related to land rents, land use fees and levies imposed on plots that they are authorized to manage and use for national defence and security tasks in accordance with laws on land, taxes and other relevant laws.
2. Receiving the State funding and other resources to meet the prescribed normed expenditures, including annual expenditures on military equipment; expenditures on demobilization or discharge from military service, and termination of work according to the current policies applied to officers and professional soldiers, defense workers, defense officers, non-commissioned officers, public security workers, cipher personnel; expenditures on payment of wages, salaries, social insurance premiums before retirement according to the current pension policies applied to officers, professional soldiers, defense workers, defense officers, public security workers, public security workers, and cipher personnel.
Enterprises may count their operating expenses, and expenditures set as support for military, national defense and security activities, and military-civilian relations according to plans and tasks assigned directly by the Ministry of National Defense or the Ministry of Public Security, or by specialized agencies or managing bodies immediately under the Ministry of National Defense or the Ministry of Public Security, as the deductibles from the income subject to the corporate income tax according to the regulatory provisions of the Law on Corporate Income Tax, and instructional documents thereof.
3. Wages and salaries of employees who are officers, professional soldiers, defense workers, defense officers, non-commissioned officers, public security workers, and cipher personnel shall be calculated in accordance with regulations on compensation policies for officers, professional soldiers, defense workers, defense officers, non-commissioned officers, public security workers, cipher workers, and based on labor productivity and annual business results of each enterprise.
4. With regard to an employee that is injured or dies on duty, if he/she fully meets the prescribed conditions and standards of revolutionary contributors, he/she shall be considered and certified as a revolutionary contributor in accordance with the regulatory provisions of laws on preferential treatment for revolutionary contributors; if an employee suffers an occupational accident, he/she may be considered to be eligible for occupational accident benefits according to the regulatory provisions of labor law.
Tìm kiếm
Nghị định 16/2023/NĐ-CP (Bản Word)
Nghị định 16/2023/NĐ-CP (Bản Pdf)