THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 64/2001/TT-BTC
Hanoi, August 10, 2001
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE REGULATION ON MANAGEMENT OF THE STATE CAPITAL AT OTHER ENTERPRISES
In furtherance of the Government’s Decree No.73/2000/ND-CP of December 6, 2000 promulgating the Regulation on management of the State capital at other enterprises, the Finance Ministry hereby guides the implementation of the said Regulation as follows:
I. THE STATE CAPITAL AT OTHER ENTERPRISES INCLUDES
- The capital amounts stipulated in Article 3 of the Regulation on management of the State capital at other enterprises, issued together with the Government’s Decree No.73/2000/ND-CP of December 6, 2000 (hereafter called Regulation attached to Decree No.73/2000/ND-CP for short);
- The reduced and exempted enterprise income tax amounts, which are brought about by the State’s preferential investment policy and retained at enterprises to increase the State capital proportion therein;
- 30% of the value of equity capital remitted by laborers upon the transfer of equities within the enterprise, which is assigned to the laborers collective according to the provisions at Point 5, Article 10, Chapter II of the Government’s Decree No.103/1999/ND-CP of September 10, 1999 on the assignment, sale, business contracting and lease of State enterprises;
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