Government Decree No. 16 / 1968 Coll.
Government Regulation amending and supplementing Government Regulation No. 100 / 1966 Coll., on the Planning of the National Economy, as amended by Government Regulation No. 83 / 1967 Coll.
Valid
Effective from 27.02.1968
16
GOVERNMENT REGULATION
of 14 February 1968
amending and supplementing Government Regulation No 100 / 1966 Coll., on the Planning of the National Economy, as amended by Government Regulation No 83 / 1967 Coll.
The Government of the Czechoslovak Socialist Republic orders pursuant to § 9 of Act No. 83 / 1966 Coll., on the fourth Five-Year Plan for the Development of the National Economy of the Czechoslovak Socialist Republic, § 391 of the Economic Code No. 109 / 1964 Coll., § 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, and § 7 of Act No. 8 / 1968 Coll., on the State Budget for 1968 and on certain other financial measures:
Government Regulation No 100 / 1966 Coll., on the planned management of the national economy, as amended by Government Regulation No 83 / 1967 Coll., is amended as follows:
1. Paragraph 3 (7) reads as follows:
"(7) Paragraph 40 (1) (a) also applies to special-purpose subsidies for construction of production and consumer cooperatives."
2. In Paragraph 23 (1), at the end of the first sentence, the words "as well as the contributions to the road fund 'are added. The same words shall be inserted in paragraph 2 (a) of the same paragraph after the words" for the withdrawal of agricultural land under Paragraph 28 (2)'.
3. In Paragraph 25, the sentence of the following text is added to paragraph 7: "For other newly built enterprises and major plants for which the government does not approve the project (investment) task and, in the case of major reconstructions and modernization of existing plants, it sets out the conditions for the stabilisation levy by the Ministry of Finance on a proposal from the competent central authority. '
4. the following shall be added to Paragraph 27 (1) (g):
"(g) the contribution of construction undertakings, which shall be fixed by the Government as a percentage of the single base which they shall determine for this purpose."
5. In Paragraph 30, point (c) is added at the end: "and in cases established by the Government. ';
6. Article 31 (2) reads as follows:
"(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 in excess of the minimum amount may be used by the undertaking for other purposes, unless otherwise provided by the Government. '
7. Paragraph 36 is added to paragraphs 3 and 4 of the following text:
"(3) Increases in circulation (i.e. stocks, items of gradual consumption and claims) against the situation on 1 January 1968 shall be covered by the own funds of the undertakings from the distribution of gross income or profits referred to in Article 22 (2). The Czechoslovak State Bank may allow exemptions from this principle for seasonal and desirable sales stocks, for stocks of companies providing services, and in cases set out in the credit policy principles.
(4) The amounts not used to fulfil the obligations laid down in paragraphs 2 and 3 must be reduced by the undertaking's share of the economic results. "
8. The first sentence of Paragraph 38 (2) reads as follows:
"The Trade Directorate shall, by centralised means, establish a technical development fund; it may also create a risk fund, mutatis mutandis, in accordance with Section 32 and other sectoral special-purpose funds. ';
9. The following text is added to Paragraph 40 (1) (a): "For areas (places) designated by the Government, the special-purpose subsidy may be increased to up to 40% of the budgetary costs of the investment action launched after 1 January 1968. The Ministry of Finance and the State Planning Commission will decide on the increase of the subsidy in respect of investment actions in the Czech regions and the authorities of the Slovak National Council in respect of investment actions in Slovakia."
10. the following text shall be added to Paragraph 40 (1) (e):
"(e) In order to benefit from the construction in Slovakia newly launched after 1 January 1968, the Slovak National Council grants individual subsidies to cover the government's expenditure, by means of the funds earmarked for this purpose in the state budget."
11. the following paragraph 7 is added to Paragraph 41:
"(7) The premium to the stabilisation levy on industrial enterprises is increased by 2% of the total wage paid in the current year (Section 25 (3)) to the employees of the company or plant concerned, or similar organisational units, pursuant to Section 7 (a) of Act No 8 / 1968 Coll.. The amount corresponding to this increase will be carried by the undertakings to the state (central) budget. The government shall provide for a specific measure of developed industrial areas (places) with insufficient labour, as well as sectors or disciplines covered by the increase in the premium on the stabilisation levy. '
12. In Paragraph 58 (1), the words "and the State Planning Commission" shall be added to the end of the introductory sentence:
13. Article 59 (1) reads as follows:
"(1) For enterprises and branch directorates managed by the Ministry of Internal Trade, with the exception of the branch company Čedok, the Number Service and the State Project Institute of Commerce, the provisions of Part Two shall apply with the following derogations: *)
(a) the levy on stocks (Section 24 (4)) is not applied;
(b) the stabilisation levy shall be set at 30% of the amount of the amount of wage paid, which exceeds 90% of the average annual wage planned for 1968 and the number of workers in the year for which the contribution is calculated;
(c) no increase in the stabilisation levy on the number of workers until 31 December 1970;
(d) the branch headquarters need not create a technical development branch fund;
(e) Paragraph 36 (3) shall not apply to such organisations. "
14.
"The provisions of Part Two shall apply to undertakings for disposal and supply; they make a gross income payment of 18%. The Government shall designate undertakings which do not carry out the contribution from stocks (provided that they cannot participate in the reallocation of funds under Paragraph 39) and for which the exemption from the stabilisation levy under Paragraph 25 (5) (b) applies; the government shall provide such undertakings with an additional contribution to the State budget, as appropriate, until their sales margin is adjusted. ';
15. Paragraph 61 (2) shall be added to paragraph (c) of the following text:
"(c) the stabilization levy on the number of workers does not increase in the organisations designated by the State Technical Commission in agreement with the Ministry of Finance in connection with the provision of project preparation of buildings, as defined as a binding task."
16. the following points (f) and (g) are added to Paragraph 63:
"(f) the gross income levy rate shall be 16%;
(g) the sectoral Directorate for Agricultural Supply and Purchase shall make contributions to all subordinate undertakings. "
17. Points (c) and (d) of Article 65 are added to the following text:
"(c) the basis for calculating gross income or profits shall be reduced by the remuneration (premiums) provided by such organisations to manufacturing undertakings for the purpose of securing export duties;
(d) Paragraph 59 (1) (b) and (c) shall also apply to the foreign trade undertaking Tuzex. ';
18. Paragraph 70 (3) and (4) reads as follows:
"(3) In regional enterprises of book retail, restaurants and canteens, coal warehouses and municipal services, an increase in the stabilization levy on the number of workers does not apply until 31 December 1970. The provisions of Paragraph 59 (1) (b) shall also apply to the undertakings of Restaurants and Dining Rooms and Coal Storage. For the undertakings collecting raw materials, sales and supplies and for cosmetic institutions, the relief from the stabilisation levy provided for in Article 25 (5) (b) applies. For all undertakings referred to in this paragraph, the contribution rate shall be 3%; they do not carry out a supply levy.
(4) For local industry companies, the rate of the levy is 3%. The stabilisation levy shall not be increased by those undertakings until 31 December 1970, pursuant to Article 8 (2) of the Act, for that part of the annual increase in the number of workers corresponding to the share of the contract production for the population, maintenance and repair activities and services from the increase in total output. If the share of these works exceeds 50% of the total output, the total increase in the stabilisation levy may amount to a maximum of 2% of the wage paid. It is not possible to provide local industry with a premium for the stabilisation levy if the activity ratio exceeds 50% of the total output; in other cases, this premium may not be determined on the part of the wages paid which is not subject to an increase in the stabilisation levy. The share of these activities in total output shall also not be covered by the stock contribution. '
19. In Paragraph 70, the following sentence is added to paragraph 6:
"For the share of custom production for the population, maintenance and repair activities and services from the total performance of district (urban) construction companies do not make a contribution to stocks. '
20. In Paragraph 88 (3), "organisations' is replaced by" organisations'.
21 Paragraph 88 is added to paragraph 4 of the following text:
"(4) The appeal against decisions of the competent financial authorities imposing contributions under this Regulation on the State budget (the budget of the relevant national committee), on the special account of the State or in State funds shall not have suspensory effect. *) '
22. Paragraph 4 of the following text is added to Paragraph 89:
"(4) Where an organisation uses funds provided from the State budget for purposes other than those laid down, it shall be imposed by the competent financial authority to return the amount unduly used to the State budget and to pay a fine of 1 per day from the funds unduly used to the State budget. Paragraph 88 (4) shall apply mutatis mutandis to the procedure for the enforcement of this Decision. '
23. in Paragraph 91 (3), the words "from this Order" are replaced by the words "from this Regulation."
This Regulation shall enter into force on the day of its publication; as regards the organisation's financial relations with the state budget and with the national committees' budgets, it has been the case since the beginning of 1968.
Lenárt v. r.
*) Paragraph 6 (1) of Act No 83 / 1966 Coll. provides for a reduced rate of contributions from basic resources (in terms of stores and their equipment) and the rate of contributions from gross income of 18% is laid down in Section 5 of Act No 8 / 1968 Coll.
*) § 78 (4) of Act No. 71 / 1967 Coll., on Administrative Procedure (Administrative Regulation), and § 8 of Government Decree No. 107 / 1967 Coll., on Securing the Relations of Organisations to the State Budget.
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Regulation Information
| Citation | Government Decree No. 16 / 1968 Coll., amending and supplementing Government Decree No. 100 / 1966 Coll., on the Planning of the National Economy, as amended by Government Decree No. 83 / 1967 Coll. |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.02.1968 |
|---|---|
| Effective from | 27.02.1968 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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