Chương 3 Nghị định 53/2006/NĐ-CP: Nguồn thu và phân phối kết quả tài chính

Chapter III

REVENUE SOURCES AND DISTRIBUTION OF FINANCIAL RESULTS

Article 13.- Revenue sources of non-public establishments

1. Fees and charges collected according to the State's regulations.

Non-public establishments may decide on rates of charges and fees for which the State does not set the collection rates.

2. Proceeds from provision of other goods and services.

3. Profits divided from joint ventures or partnerships; interests on bank deposits or bonds.

4. Funds allocated by the state budget (if any), including:

a/ Funds for the performance of tasks ordered by the State.

b/ Funds in support of the implementation of scientific and technological research projects.

c/ Funds for the implementation of national target programs.

d/ Funds for the implementation of programs on training and re-training of laborers.

e/ Interest rate supports.

f/ Other funds.

5. Other sources: donations, aid, presents and gifts.

Article 14.- Distribution of financial results of non-public establishments

1. Based on their annual financial results, incomes of non-public establishments, after paying all expenses, loan interests and taxes to the state budget according to the provisions of law, shall be used for setting up assorted funds and paying profits to capital-contributing members.

2. The levels of deduction for setting up funds, the levels of remuneration paid to laborers and the levels of profits divided to capital-contributing members shall be decided by the managing boards (or school councils) or the heads (for establishments without managing boards) in accordance with their operation charters.

Article 15.- Responsibilities of non-public establishments

1. When operating, non-public establishments shall make registration with tax offices as a basis for determining their tax preferences.

2. Non-public establishments shall observe their operation charters and satisfy conditions on professional operations, human resources and material foundations prescribed by law in order to provide the society with products and goods meeting content and quality requirements and criteria.

3. Non-public establishments shall have to make public their operation and finance according to the provisions of law as well as the support levels and state budget support amounts (if any).

Periodically, the establishments shall report on their operation and finance to branch-managing agencies, financial agencies and tax agencies of the same level according to the provisions of law.

4. Non-public establishments shall have to comply with inspection and examination requirements of financial agencies and competent state agencies. To supply materials related to inspection and examination contents in a full and timely manner and bear responsibility for the accuracy and truthfulness of such information and materials.

5. Non-public establishments shall conduct accounting, statistic and audit work according to the provisions of law.