What is Government Decree No. 100 / 1966 Coll.?

Government Decree No. 100 / 1966 Coll., on Planning Management of National Economy — Government regulation on the planned management of the national economy.

When it became Government Decree No. 100 / 1966 Coll. effectiveness?

Government Decree No. 100 / 1966 Coll. became effective 01.01.1967.

Is Government Decree No. 100 / 1966 Coll. still valid?

Yes, Government Decree No. 100 / 1966 Coll. is still valid and effective.

Government Decree No. 100 / 1966 Coll. - Government regulation on the planned man...

100

GOVERNMENT REGULATION

of 12 December 1966

on the planned management of the national economy

The Government of the Czechoslovak Socialist Republic pursuant to § 9 of Act No. 83 / 1963 Coll., on the Fourth Five-Year Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, under § 391 to 395 of the Economic Code No. 109 / 1964 Coll., under § 28 of Act No. 23 / 1963 Coll., on People's Control and National Economic Records, under § 17 and 20 of Act No. 8 / 1959 Coll., laying down the basic rules on the State Budget and on the Management of Budgetary Funds, under Act No. 53 / 1966 Coll., on the Protection of the Agricultural Land Fund and under § 2 of the Legislative measure of the Bureau of the National Assembly No. 36 / 1966 Coll., which repeals certain legislation, orders:

Preliminary provisions

§ 1

This Regulation defines the concept and function of both the plan and the economic instruments, establishes the principles of their application and determines the powers and responsibilities of the various economic management bodies and the organisation in the planned management of the national economy, as well as the principles of participation of workers.

§ 2

(3) In particular, the role of economic instruments is to create favourable conditions for the consistency of corporate and social interests and for the long-term interest of businesses in optimal development and to exert effective economic pressure on rational decisions of undertakings, other organisations and production units.

(4) The economic management authorities are obliged to apply the instruments of the planned management in such a way as to act in a consistent manner to meet the needs of the company in terms of quantity, composition, technical and quality level of products and services and to ensure maximum efficiency and efficiency. In doing so, they respect the needs of defence and state security.

§ 3

(1) The provisions of Part One and Part Six are governed by all economic management bodies and all socialist organisations.

(2) The provisions of Part Two apply to state economic organisations in industry and construction or to other state economic organisations designated by the Government.

(3) The provisions of Part Three shall apply to state economic organisations under the responsibility of the Ministry of Agriculture and Forestry on the agricultural sector, with the exception of the branch Directorate of Agricultural Buildings, Project Organisations, Publishing and Mechanical Numbering Stations.

(4) The relevant provisions of Part Four shall apply to the management of other state organisations.

(5) Part Five applies to the management of national committees and organisations managed by them.

(6) The management method of the organisation shall be governed by the provisions applicable to its main activity, unless otherwise specified. The Ministry of Finance may, if necessary for the creation of equal economic conditions, provide that such ancillary activities are governed in a way that is applicable to the sectors concerned for the wider and comprehensive activities of organisations (e.g. retail activities of production organisations). *) In the cases at issue, the Ministry of Finance shall determine which provisions of Part Two to Part Five apply to the organisation concerned.

(7) Paragraph 40 (1) (a) also applies to special-purpose subsidies for construction of production and consumption cooperatives.

§ 4

(1) Economic management bodies are central bodies, branches and national committees.

(2) For the purposes of this Regulation, an economic unit shall mean a branch undertaking with associated national undertakings and special purpose vehicles, or a trust of undertakings consisting of a branch (General) of the Directorate-General and subordinate national undertakings and special purpose vehicles. A trade firm without associated national enterprises and special purpose vehicles shall be considered as a production economic unit only in terms of stage of planning; create only corporate funds and technical development sectoral fund.

(3) The Directorate-General for Trade is the Directorate-General for Production of the Economic Unit under this Regulation.

(4) An undertaking within the meaning of Part Two to Part Five shall mean a branch undertaking without associated national undertakings and special purpose vehicles, an economic organisation subordinate to a branch office or to a national committee, a national undertaking or a special purpose vehicle associated to a branch undertaking, as well as an economic organisation directly managed by a central authority. The provisions on undertakings shall apply mutatis mutandis to branches in respect of their own activities.

(5) The Regional National Committees perform a function similar to that of the Central Authority in respect of the economy managed by the national committees of all grades in the region. The national committees of all degrees vis-à-vis undertakings directly managed by them perform similar functions to those of the branch directorates ("the Management National Committees').

ČÁST PRVNÍ

BACKGROUND OF THE LEVEL PLANS

ČÁST DRUHÁ

ECONOMIC INDUSTRY AND CONSTRUCTION INSTRUMENTS

Hlava 1

Economic instruments, gross income and profit

§ 17

Economic management authorities are obliged to use economic instruments to create a material interest in enterprises to improve and expand production, to adapt it flexibly to the needs of society and to increase labour productivity based on the continuous use of new technology.

§ 18

(1) The long-term economic instruments are:

(a) gross income or profit (Paragraph 23);

(b) the levy on basic resources (Section 24);

(c) the levy on stocks (§ 24),

(d) stabilisation levy (§ 25),

(e) the levy on depreciation of basic funds (Section 26).

(2) Long-term economic instruments shall be established before the draft plan is drawn up.

§ 19

The operational economic instruments shall include in particular:

- prices, price increases and reductions, subsidies and turnover tax,

- wage tariffs, wage forms, labour consumption standards and other labour system instruments,

- additional levies and discounts on levies,

- allowances,

- establishing allocations to individual funds,

- special-purpose subsidies,

- operating and investment credits,

- internal foreign exchange credits,

- interest,

- regional proportionality instruments,

- instruments of material interest in increasing the efficiency of foreign trade and in creating and saving foreign exchange funds,

- proceeds for the recovery of funds unduly obtained,

- periodic penalty payments, fines, damages and other penalties.

§ 20

Gross pension

(1) Gross income of the organisation consists of revenues from production activities, the transfer of products, works and services, the activation of investments, the activation of material, the sales of non-production activities, other revenues, as well as price increases (reductions) and subsidies increasing sales after deduction

(a) purchase prices of stocks sold, turnover taxes, sales of basic funds sold, allocations to venture funds of undertakings (where the venture fund is made up of sales) and other items shortening sales and revenues;

(b) material costs (material consumption, performance of the production nature, depreciation of basic assets, including the residual price on disposal and depreciation of the items of gradual consumption);

(c) costs of services and expenditure of a non-productive nature (including contributions from the Directorate-General for Trade to cover the costs of its own activities).

(2) Save as otherwise provided in the Government, the gross income is added to the increase or the loss in the state of unfinished products, stocks of semi-finished products, products and animals and changes in the balance of accruals and material costs.

(3) The detailed content of the components of gross income formation referred to in paragraphs 1 and 2 shall be laid down in accounting rules. *)

(4) Subsidies for prices and intervention for sales prices are regarded as increasing sales. Subsidies, interventions and invoices are part of the sales. The Trade Directorate shall include contributions from undertakings to cover the costs of its activities in other revenue.

§ 21

Profit

The company's profits are gross income calculated in accordance with Section 20 after deduction of wage costs.

Hlava 2

Use of gross income or profit and depreciation in enterprises

§ 22

Use of gross income or profit

(1) Gross income or profits are to be used by the undertaking first to fulfil its obligations, namely:

(a) in particular the contributions to the State budget or the national committee budget;

(b) insurance premiums, * *) fees, interest on mants, damages and similar obligations, as well as fines, periodic penalty payments and other penalties;

(c) to cover obligations arising from payroll loans;

(d) contributions from the branch headquarters.

(2) After making the payments referred to in paragraph 1, the gross income or profit undertaking shall, in particular, use it to create and supplement:

(a) the reserve fund;

(b) a fund of cultural and social needs;

(c) the construction fund;

(d) other special-purpose funds;

(e) the workers' fund (for enterprises that make the gross income levy) or the remuneration fund (for enterprises that make the profit payment).

§ 22a

Use of profit for taxpayers of profit tax

(1) An organisation subject to profit and capital tax is required to use profit *) first to fulfil its obligations, namely:

(a) in particular, to pay taxes and levies on the State budget or the national committee budget;

(b) contributions from the branch headquarters;

(c) to fulfil other obligations.

(2) After making the payments referred to in paragraph 1, the profit organisation shall use, in particular, to produce and supplement:

(a) the reserve fund;

(b) a fund of cultural and social needs;

(c) the construction fund;

(d) other special-purpose funds;

(e) the remuneration fund.

Company contributions

§ 23

Gross income or profit payment

(1) The basis for calculating the gross income levy under Article 5 of Act No. 83 / 1966 Coll., on the fourth Five-Year Plan for the Development of the National Economy of the Czechoslovak Socialist Republic (hereinafter referred to as the Act) * * * *) is the gross income (§ 20) reduced by contributions from basic resources and stocks, payment of agricultural tax, insurance premiums, * *) by contributions from the Directorate of Industry to technical development funds, geological works and damages and by contributions for the withdrawal of agricultural land pursuant to § 28 (2), as well as by contributions to the Road Fund. Reimbursement of the loss of racing meals shall be counted in the manner laid down by the Ministry of Finance in an agreement with the Ministry of Internal Trade and the Central Council of Trade.

(2) In cases where the central authority decides, pursuant to Article 5 (2) of the Act, that the company will make a profit contribution, the basis for calculating the contribution is:

(a) profit (Paragraph 21), reduced by the allocation of profits to the fund of remuneration up to the fixed minimum amount of the fund and by contributions from basic resources and stocks, the payment of agricultural tax, the premium paid, +), the contribution of the branch to the technical development fund, the geological work and the damage and compensation fund, and the payment for the withdrawal of agricultural land pursuant to Article 28 (2) and the contribution to the road fund; the compensation for the loss of catering shall be calculated in the manner laid down by the Ministry of Finance in an agreement with the Ministry of Internal Trade and the Central Board of Trade;

(b) the volume of all payments from the workers' fund. + +)

(3) Gross income or profit payments shall be made by undertakings on a monthly basis on the basis of gross income or profit achieved from the beginning of the year to the end of the preceding month after deduction of the contributions for the preceding months, except for the advance for January; the contribution is also part of the contribution, calculated from the sum of all payments made from the workers' fund from the beginning of the year to the end of the preceding month. In January, the company will pay an advance on the gross income levy or on the profits for January of last year. Such advances shall be settled in accordance with the provisions of Paragraph 29.

(4) Gross income or profit payments are paid by undertakings to the State budget.

(6) Additional levies and subsidies for the purpose of the necessary reallocation of funds are provided for in Section 39.

(7) The gross income or profit contribution is covered by sickness insurance.

§ 24

Remuneration from basic resources and stocks

(1) The contributions from the basic resources provided for in Article 6 of Law (*) are made by the company from the residual price of the basic resources (including the basic resources in the reserve), from the price of the investments used and from the outstanding investments, the construction of which was imposed as a state task which had not been completed within the prescribed period (§ 10 (1) (b)).

(2) Undertakings shall not be obliged to make a levy:

(a) by means of basic means serving as separate establishments * *) mainly for housing, health, rehabilitation, educational, cultural and physical purposes, for recreation of own employees (including pioneering recreation ROH) and for racing and accommodation;

(b) separate basic means to improve the purity of water and air, to ensure safety and to protect the health of workers;

(c) by means of basic means exclusively used for civil defence purposes and specific tasks and by separate investments in the budget plan and civil defence, provided that they are not used in the performance of the tasks of the national development plan for the national economy;

(d) by the primary means of preservation;

(e) land;

(f) part of the price of basic funds paid in 1966 (for experimenting enterprises as well as in 1965) up to the amount of the gross income or profit allocation or investment loan paid out of those resources by the end of 1966,

(g) road roads with public traffic;

(h) the basic funds leased and used for the purposes referred to in (a) to (c).

(3) Paragraph 40 (1) (b) of the Regional proportionality exemption applies.

(4) The contribution from the stocks provided for in Section 7 of the Act is made by the company from all stocks, including the residual price of the items of gradual consumption in use and the costs of future periods.

(5) The contribution from basic resources and the contribution from stocks shall be made monthly by the undertaking to the State budget of one twelfth of the percentage fixed for the annual contribution as at the last day of the preceding month.

§ 25

Stability levy

(1) The stabilisation levy provided for in Article 8 (1) and (2) of the Act * * * (*) is paid to the State budget by undertakings which carry out gross income or profit contributions.

(2) The average annual wage under Paragraph 8 (1) of the Act is derived from the number of workers and the volume of wage creation (without other planned personal expenditure) resulting from the company's plan, adjusted on the basis of the breakdown of the State plan and the State budget for 1966 as at 31 December 1965. +) They shall verify the average annual salary and confirm directly to the undertaking the superior body in agreement with the bank.

(3) The sum of all the funds actually paid by the undertaking in the current year from the fund working without other personal expenses is the sum of the salaries paid under Paragraph 8 (1) and (2) of the Act.

(4) The difference between the actual average number of workers in the current year and the previous year is understood to be the annual increase (loss) of the number of workers referred to in Article 8 (2) of the Act. *)

(5) The following derogations are provided for in Article 8 (2) of the increase (reduction) of the stabilisation levy:

(a) an increase in the number of employees of the enterprise is not counted as an increase in the number of workers in areas determined by the government and an increase in the number of workers with altered working capacity;

(b) the increase in the stabilization levy of 0,3% in the volume of wages paid for each 1% of the annual increase in the number of workers in the construction industry, in the construction production sites of concentrated investment construction and in the narrow-profile industries of the production of construction materials;

(c) in counties with abnormally low levels of government employment, the increase in the stabilisation levy is 0,5% of the wage paid for each 1% of the annual increase in the number of workers.

(6) The increase in the stabilisation levy provided for in Article 8 (2) of the Act shall not exceed 4% and, in cases covered by paragraph 5 (b) and (c), shall not exceed 2% of the amount of wages paid. The government may, on a proposal from the Ministry of Finance negotiated with the central authority of the superior undertaking, increase the stabilisation levy over this limitation for undertakings which disproportionately increase employment to the detriment of the efficiency of the economy or otherwise contrary to the social interest.

(7) The conditions of the stabilisation levy for newly built large enterprises and large plants shall be determined individually by the Government when approving the project (investment) task on a proposal from the relevant central authority, taking into account the economic efficiency of the new capacities, for the period during which they are put into service. For other newly built enterprises and large plants for which the government does not approve the project (investment) task, and for the large reconstruction and modernization of existing plants, the Ministry of Finance shall determine the conditions for the stabilisation levy on the proposal of the relevant central authority.

(8) The authority directly superior to the undertaking may, in agreement with the bank, adjust the average annual wage referred to in paragraph 2 or, where appropriate, the basis for calculating the increase (loss) in the number of employees referred to in paragraph 4, in cases justified by significant organisational changes.

(9) The stabilisation levy is paid monthly in advance (Paragraph 29 (2)), amounting to one twelfth of the planned amount of the annual contribution. The authority of the directly superior undertaking may, in agreement with the Ministry of Finance, authorise a change in the amount of monthly advances, in particular due to seasonal fluctuations.

(10) The conditions for determining the premiums for the stabilisation levy are set out in Section 41.

§ 26

Payment of depreciation of basic funds

(1) The company shall pay to the special account of the State the amount of depreciation of basic funds, calculated on the basis (paragraph 2) 1,5 times the average corporate depreciation rate in 1966, minus the average depreciation rate for overhauls. The contribution shall be made in each year by the same amount until the total amount of depreciation paid reaches the basis.

(2) The basis for determining the annual contribution is the residual price of the basic resources and the amount of the unfinished construction as at 31 December 1966 (in prices and in accordance with the 1966 methodology). This basis may be reduced by the undertaking:

(a) the amount spent on investment construction in 1966 (for approved experiments as well as in 1965) up to the amount of the gross income or profit allocation and investment loan;

(b) the balance price at 31 December 1966 (in prices and methodology of 1966) of the basic funds transferred to stocks on 1 January 1967;

(c) the residual price of the basic funds used exclusively for civil defence purposes and the specific tasks and separate investments of the budgetary plan and of civil defence, provided that they are not used in the performance of the tasks of the national economic development plan;

(d) the residual price of the basic products in the preservative which are not deducted; in case of cancellation after 1 January 1967, the remaining price of these basic funds shall be added to the basis for determining the annual contribution;

(e) the residual price of the basic funds acquired from the funds of the Revolutionary Trade Union Movement, the workers' or incentive fund, irrespective of the duration of the acquisition and the cultural and social needs fund (up to the amount of the transfer from this fund to the recovery fund or sectoral construction fund),

(f) the value of the land, if it is included in the base.

(3) The contribution from the depreciation of the basic funds shall be made by the undertaking on a monthly basis of one twelfth of the annual contribution.

(4) When transferring the basic funds, the transferring undertaking shall remain under the obligation to pay the contribution from the depreciation of the basic funds unless the acquiring organisation decides to take over the obligation.

(5) The company does not make a contribution to the depreciation of basic funds if the residual price of its basic funds is less than 40% of their purchase price.

(6) The Ministry of Finance may, in accordance with the intentions of state economic policy on the basis of a proposal from the competent central authorities or regional national committees (in the Slovak Socialist Republic of the District National Committees), reduce or forgive the company the obligation to pay a contribution from the depreciation of the basic funds.

(7) The undertaking is not obliged to pay the amount of the contribution from depreciation of basic assets in excess of 95% of the depreciation generated.

(8) The competent central authority may decide that an undertaking to which paragraph 5, 6 or 7 applies shall pay the depreciation generated or part of it to the branch, which shall apply it to the investment needs of the production unit.

§ 27

Additional contributions and contributions from the branch headquarters

(1) Only the following additional levies may be imposed on undertakings:

(a) the recovery of funds acquired by the undertaking in breach of price regulations; the details are laid down in price regulations,

(b) a contribution in the form of a gross income or profit premium (premium on insurance sickness insurance) under special rules *) if the workers' protection facility is not installed or properly operated or if the plant does not comply with the labour safety rules or the health regulations;

(c) the contribution from the Directorate-General for the necessary reallocation of appropriations pursuant to Paragraph 39 (2);

(d) contributions under Articles 12 and 83c (2),

(e) a levy imposed by authorised testing bodies at low quality of products in the compulsory assessment according to specific regulations;

(f) the contribution to the costs of retraining and the physical security of workers, released and transferred in connection with the liquidation of inefficient operations and other rationalisation measures, before starting a new employment (§ 29 (5));

(g) the contribution of construction undertakings, which shall be determined by the Government as a percentage of the single base it shall determine for this purpose.

(2) In addition, enterprises are responsible for:

(a) contributions to cover the costs of the Directorate-General's work;

(b) contributions to technical development, geological work and damage and compensation funds, where such funds are set up;

(c) charges for the creation of centralised means of the production unit;

(d) contributions from part of the depreciation referred to in Article 30 (c).

(3) The amount of the contribution referred to in paragraph 2 (a) and the amount of the levy referred to in paragraph 2 (b) and (c) shall be set separately by the branch head at rates which are uniform to all subordinate undertakings, on the basis, in accordance with the rules and for the period to be determined by the status of the production unit.

(4) The contributions referred to in paragraph 1 (a), (b) and (e) and the payment for exceeding the wage limit (Paragraph 12 (1)) shall be made to the State budget, unless otherwise specified.

§ 28

Fee for the withdrawal of agricultural land from agricultural production

(1) In the case of permanent withdrawal of agricultural land from agricultural production * *), the contribution from investment funds to the State budget shall be paid from the same sources from which the corresponding construction is financed. The funds needed are included in other investments.

(2) For the temporary withdrawal of agricultural land from agricultural production, amounts equivalent to the annual gross production of crop production shall be paid annually to the State budget during the period of withdrawal; the levy is paid on gross income or on the profits of the company.

(3) For the temporary withdrawal of agricultural land from agricultural production for construction site facilities, the investor's contribution from investment funds is paid.

(4) The withdrawal of agricultural land from agricultural production for investment construction increases the cost of the construction.

§ 29

Method of implementation of levies

(1) The contributions to the State budget are payable in the bank accounts of the State budget. The contribution from the depreciation of basic funds shall be paid to the special account of the State, with the exception of the depreciation made pursuant to Paragraph 30 (c).

(2) Monthly contributions (advance payments) shall be made no later than the third day before the end of each month. The settlement of these advance payments with a year-round commitment shall be carried out in such a way as to be included in the annual accounts.

(3) If the undertaking or branch directorates do not make the payments referred to in paragraphs 1 and 2 in due time and in full, the beneficiary will pay a fine of 0,01% of the amount not paid in due time for each day of delay. Of the amounts not paid in due time by the branch, the undertaking shall pay a fine of the amount determined by the status of the production unit.

(4) Exceptions to seasonal sectors may be authorised by the Ministry of Finance.

(5) The levy provided for in Article 27 (1) (f) is applied on a quarterly basis:

(a) the branch directorates and economic organisations directly managed by the central authority into a special fund set up by the Ministry of Finance with a lump sum of 60% of the average monthly salary achieved in the production unit (economic organisation) for the previous year, not later than 25 days after the end of the quarter,

(b) the economic organisations subordinate to the Directorate-General for Trade, at the level and time limit set by it.

The provisions of paragraph 3 shall apply mutatis mutandis.

§ 30

Application of depreciation of basic funds

Deductions of basic funds shall be used by undertakings:

(a) a levy on depreciation of basic funds (Section 26);

(b) allocations to the construction fund (§ 33);

(c) to transfer to the centralised sources of the production unit in cases where the branch directorate imposes the payment of part of the depreciation of basic funds from facilities for disposal, unless the spare capacity is built by the recipient undertaking and in cases established by the government.

Enterprise funds

§ 31

Reserve Fund

(1) In order to cover economic fluctuations, the undertaking is obliged to set up a reserve fund, the minimum amount of which is determined by the government.

(2) If the reserve does not reach a minimum amount, its funds may only be used to supplement the fund of workers to ensure the payment of wages for individual work results and to ensure a minimum allocation to the fund of cultural and social needs. Only amounts which exceed the minimum amount may be used by the undertaking for other purposes, unless otherwise provided by the Government.

(3) The use of the reserve fund for the purposes for which funds of undertakings are set up is carried out by transfer to such funds.

Citation	Government Decree No. 100 / 1966 Coll., on Planning Management of National Economy
Regulation Type	-
Author	-
Collection	Code of Laws

Date of Promulgation	20.12.1966
Effective from	01.01.1967
Effective until	-
Status	Valid

Government Decree No. 100 / 1966 Coll.

Government regulation on the planned management of the national economy

Contents

§ 1

§ 2

§ 3

§ 4