Circular No. 102/2015/tt-Btc: Guide To Build The State Budget Estimates In 2016

Original Language Title: Thông tư 102/2015/TT-BTC: Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2016

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FINANCE MINISTRY
Number: 102 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, June 30, 2015

IT ' S SMART

2016 State Budget Budget Accounting Guide

_____________________

Base of Decree Stain. 60 /2003/ND-CP 6th Ah! The Government ' s 6 in 2003 details and direction. There. n the law of the State Budget;

Base of Decree Stain. 215 /2013/ND-CP 23rd Ah! 12 2013 Government of Government Regulation, Mission, Regulation Okay. Limit and muscle All U hive function of the Ministry of Finance;

Follow. Okay. The Secretary of State:

Minister of Finance issued guide construction of the state budget forecast of 2016.

Chapter I

TASK EXECUTION ASSESSMENT STATE BUDGET 2015

What? 1. General Regulation

1. Base assessment of state budget duties (NSNN) in 2015

a) NSNN mission in 2015 was passed by Congress XIII at the Digital Resolution. 78 /2014/QH13 November 10, 2014 by the XIII National Assembly on the 2015 state budget bill, the No. 1 Resolution. 79 /2014/QH13 November 14, 2014 of Congress XIII on the Central Budget allocation (NSTW) in 2015, Decision No. 2138/QĐ-TTg on 28 November 2014 by the Prime Minister for the 2015 NSNN transaction, Decision No. 2375/QĐ-TTg December 28, 2015 2014 in terms of development of investment capital development (DTPT) of the NSNN in 2015; other decisions on budget additions during the NNNN operating process in 2015.

b) Executive documents of the Government, Prime Minister of the Government: Resolution No. 01 /NQ-CP on 3 January 2015 on tasks, the solution primarily directed the implementation of the Economic Development Plan-Social Development Plan and the 2015 NSNN; Resolution The monthly government session monthly; Directive 06/CT-TTg on 21 April 2015 on the strengthening of the executive direction of the financial mission-NSNN in 2015.

c) 211 /2014/TT-BTC December 30, 2014 of the Ministry of Finance regulations on the organization implementing the NSNN in 2015.

d) The situation carried out the financial mission-NSNN 6 months of the year; the striving solutions that completed the 2015 NSNN during the remaining months were decided by the competent authorities.

2. In addition to the bases listed at Clap 1, this, the ministries, central agencies and local agencies when implementing the 2015 NSNN collection results assessment needs to stick to legal changes (Amendment Law, addition of a number of provisions of the Tax Laws, Investment Law, Law). Public investment, Management Law, which employs state capital invested in the production of business at the business, Corporate Law and the written guidelines of the Laws); the conclusions, the petition of the authorities for administrative reform work, inspectors, audits, and more. solved, addressing the alleged complaint, the corruption prevention case when the organization performs NSNN collection; increased discipline, fiscal discipline, anti-unemployment and corruption. the budget, anti-transfer, tax-debt recovery, reduced tax liability rates; the result of social security policies, policy towards policy families, public workers, poor households, minority ethnic groups, deep regions, far away; guaranteed funding. for the defense, security, political stability and social order.

What? 2. Evaluation of the situation It's a mission. All right.

The NNN revenue base, the first six months of the year, forecast the business production situation, the market price performance, performing a review of increased impact factors, reduced revenue, petitions of operating solutions to striving to complete the income. NSNN has been approved by the National Assembly, the People's Council. When evaluating needs to focus on the following primary content:

1. Evaluation, analysis of the impact factor affecting the 2015 budget revenues in the context of continued economic stability, positive recovery economic growth rates, many sectors, the sector has good growth levels. In particular: The production of manufacturing-business, export-import activity of businesses, economic institutions belonging to economic components due to the impact of factors (input costs, credit access levels, purchasing power, etc.); the results of the implementation of the indicators, etc. of the production and consumption output of the principal products; the sales price, profit; the rate of growth of the total retail sales of goods and consumer services revenues; the rate of increase in industrial production value; the level of increase, the decrease in capital investment of the economic components; The ability to access credit capital imples new investment projects, expanded investments, investments in the depth of businesses.

The ministries, industry, and local actively calculate the increasing impacts, reducing NSNN per specific cause (the price of the oil to reduce the impact directly to the NSNN but the positive impact on business production; the price of adjusted voltage increases the investment spending). In the price of agricultural commodities, forestry products are reduced; the implementation of tax cuts follow international integration commitments that impact manufacturing and export activities; ...).

2. Assessment of the deployment situation, the results of the implementation of the measures taken by Resolution No. 01 /NQ-CP on 3 January 2015 by the Government, Directive 06/CT-TTg on 21 April 2015 by the Prime Minister on the strengthening of the executive direction. The financial mission-NSNN in 2015; the implementation of the implementation of the tax laws and the mandate of the NSNN under the National Assembly Resolution; the exempts, the reduction and adjustment of the 2015 tax rate of the competent rank, which focuses on analyzing and calculating its impact. The amended law, which adds some of the provisions of the tax laws to the NSNN by tax sharper (corporate income tax, personal income tax,) increased value tax, resource tax, etc.).

3. Assessment of the processing and recovery of tax arredays

Assessing the situation of handling and revoking the tax debt, reducing the rate of tax liability in 2015: Determining Tax Liability to December 31, 2014, which expects the number of debt to arise in 2015, the tax debt is deleted by regulation, the tax debt revoked in 2015 and the tax debt to December 31, 2015. Aggregation, full classification, precisely the number of tax levers prescribed (debt deposited by each business category, individual tax and in each sector).

4. Evaluation of public value, tax refund increase to the end of 2015; the number of tax returns issued by business in 2015; the number of completion expected for the business; tight control over the return of the value added tax immediately from the examination of the pool. Preliminary, timely; there is a quick, timely processing measure, in time when there is a sign of suspicion to limit the maximum use of regulations in the tax refund process to use the budget; the petition to regulate mechanisms, policies to reduce risk factors in the company. Value tax management increase time, especially the risks in the tax refund.

5. Assessment of coordination results between the levels, the entanged processing industries in management, general and NSNN, the auction of the state property, the auction of land rights and the organization to implement the inspection, inspection, control of debt recovery. Tax, anti-corruption, anti-trafficking, anti-trade fraud, anti-transfer efficiency; push-raising and diversification of propaganda forms, support, tax law counseling for businesses and social communities; reform. The way the procedures are tax, customs is favorable to the business.

6. Evaluation of the resulting toll, fee, and penalty of a six-month administrative penalty and in 2015.

What? 3. Evaluation of the execution of TPT

1. Evaluation of the layout and organization implementation of the 2015 BTPT Capital

a) Assessment of the allocation situation, the 2015 DTPT.

-The allocation of the 2015 DTPT cost to the projects, the work completed in 2014 onwards has not yet established enough capital; the capital layout of projects using ODA capital and preferable loans; works, project completed in 2015, transition projects and more. new start projects.

-Time allocation and planning time for the investment holder (right match with the index delivered on total investment level; domestic capital structure, foreign capital; economic structure).

-The results of the deployment layout to recover the previous budget capital and the XDCB debt payment of the NSNN source.

b) The assessment of the 2015 TPT cost mission

-Evaluating the establishment, appraisal, approval of the investment and the decision to invest public investment projects and the adjustment of public investment projects (if available) by the provisions of the Public Investment Law and the Government's Executive Command, Prime Minister.

-Assessment of the implementation of the 2015 DTPT plan that includes the value of the execution volume, which paid for the end of the Quarter and 2015 (including the completed volume payment and investment capital payment payments), which envisage the volume of execution and capital payment. December 31, 2015 (with a detailed chart of the project, data on total investment is approved, accounting for the end of 2014, capital plan 2015).

-Evaluating progress on the implementation of programs, projects of importance, national target programs, focus projects; projects that use the source of formal development support (ODA), preferable capital (the solution process, the ability to ensure the supply capital). In particular programs, the project using ODA capital and preferable borrowing in the NSNN balance determines the need for the money to pass the bill delivered (if any) send the Ministry of Planning and Investment, the Treasury to sum up the Prime Minister ' s Office to report the Standing Committee of the National Assembly. Look, it's decided.

-Overall, assessment of the indebtation of the investment volume XDCB source NSNN by Government Prime Minister Directive (Directive 27/CT-TTg October 10, 2012 and Directive No. 14/CT-TTg on June 28, 2013, Directive 07/CT-TTg April 30, 2012) 2015): The number of debt to 31 December 2014, the number of processors in 2015, is expected to amount to 31/12/2015 (details of the list and the amount of debt of each project).

-Assessment of the completed investment project decision, which states: the number of projects has been completed but not determined by the regulations until the end of June 2015 and is expected until the end of 2015; the number of projects has been completed but not yet resolved, the cause and the solution.

-Assessment of the mobiles, recall and repayment of capital sources (including the state Treasury) to implement projects, infrastructure investments.

2. Evaluation of the results of the development of development support mission 2015

a) The implementation of the State ' s preferable investment credit (total credit growth, source of capital to implement credit growth plans that include credit capital debt recall, capital raising of individual organizations in and out of the country, NSNN source). Interest rate compensation, etc.); the subject of incentives; the scope of incentives; the head of credit policy implementation; the solution of adjustment, capital regulation; credit quality; interest (the base determines interest rates, interest rates, the preferred credit rate policy). In case the market interest rate has changed); administrative reform in the review of the loan review procedure.

b) The situation performs policy credit for poor households; student credit, students; lending to employment, labor exports; lending of clean water and sanitation programs; lending as a region in the region often flooded the region. The river of the Mekong, Each loan program needs to clarify the scope, subject; operational results, loan balance, interest rate, balance of interest rate compensation; loan conditions; access to credit.

c) The implementation of the 2015 national reserve (national reserve by group by group; the reserve of a number of essential items); plans to export, import of national reserves, export for no money, purchase compensation, purchase of national reserves (details). In terms of the category, quantity, value) to strengthen the national reserve forces in response to room requirements, prevention, disaster remediation, fire, epidemics; ensure food security; ensure defense, security and safety order. society.

What? 4. Evaluation of the execution of the mission i Regular

1. Evaluation of the implementation of the NSNN for the first six months of the year and expected both in 2015 (implementing allocation, budget accounting, implementation, etc.) according to each sector of the state spent by the state assigned to the Ministry, the Central Authority, local in 2015. Evaluation of the results of the objectives, tasks, programs, large projects of each ministry, industry, sector, local; difficulties, entanged, and proposed treatment.

2. The report results determined the number of regular consecutive spending on the last eight months of 2015 of the agencies, units, local budget levels (NSPP) according to Directive 06/CT-TTg on April 21, 2015 by the Prime Minister on the strengthening of the executive direction. The 2015 NSNN financial mission and guidance of the Ministry of Finance at the 5652 /BTC-NSNN Finance Ministry on 27 April 2015.

3. Assessment of the results of the cut, reducing the funding delivered in the first-year estimate of the ministries, the central and local authority but by June 30, 2015 has not allocated or allocated but did not yet implement the implementation, not yet approved. The bidding.

4. Evaluation of the results of implementation and difficulties, entangled in the implementation of tasks, mechanisms, policies, and the spending of spending simultaneously petit for remedied solutions in 2015, namely:

a) To the regimes, the policy

Assessing the results of implementing social protection policy, policy towards the elderly, people with disabilities; health insurance policies supporting the poor, children under 6, the poor, students, students, households working as agriculture, forestry, fishermen and fishermen. The policy towards a war of protection of the Fatherland, international duty; the policy of housing support for households with the revolution; policies for poor households and poor households, minority people, and people. The cells in special regions are particularly difficult (the program supports fast and sustainable poverty over poor districts; supporting soil production, land, and country). the housing and the living water for the poor minority people ' s countrymen, the life of hardship; ...); policies that support boarding, semi-shelters, students at schools in regions where economic-social conditions are particularly difficult; the policy supports money. Electricity for poor households, social and social policy; and policy toward the voluntary youth of rural development societies, the mountainous region of 2013-2020; supporting the prevention of disease and prevention, disaster relief, flood storm, famine for the people; Fishermen ' s support policies are at risk when they are on the coast, fishing offshore; the policy of supporting the interest rate, and the compensation of interest rates in order to reduce losses. the following harvest for agricultural products, fisheries; ... Overall evaluation of all policies, modes; sweeping, identifying overlapping content, duplicated to petition for the assembly or the abolition of policies, is not practical.

b) The situation, the implementation of the implementation of the autonomy mechanism, is responsible for the use of payroll and administrative management funding under the Digital Protocol. 130 /2005/ND-CP October 17, 2005 and additions, amendments at the Digital Decree 117 /2013/NĐ-CP October 7, 2013 of the Government.

c) Assessment of the implementation of the autonomy mechanism for the established career units in each specific field under the Government Decree (Decree No. 1). 43 /2006/NĐ-CP April 25, 2006, Decree No. 16 /2015/NĐ-CP February 14, 2015, Decree No. 115 /2005/NĐ-CP September 05, 2005, the digital decree. 96 /2010/NĐ-CP September 20, 2010, Decree No. 85 /2012/NĐ-CP October 15, 2012), Resolution 77 /NQ-CP on October 24, 2014 of the Government on the Opportunity To Change The Mechanism of Operations on the basis of the institution of public higher education in 2014-2017, Resolution No. 93 /NQ-CP December 15, 2014 It ' s about some of the mechanisms, the health development policy.

d) Assessment of the implementation of the Government Action Programme under Resolution No. 40 /NQ-CP on 9 August 2012 of the Government and the renewal of operational mechanisms, financial mechanisms and wages tied to the operational outcome of the unit of government. It was established in accordance with the 63-KL/TW issue dated May 27, 2013, of the 7th Conference of the Seventh Central Committee on a number of issues of reform of wage policy, social insurance, public incentives, and reformist orientation to 2020.

The ministries, central agencies, local agencies specifically report the deployment of the first six months of the year and perform all year for the tasks assigned at Decision No. 695/QĐ-TTg on 21 May 2015 by the Prime Minister on the issuing of the Plan. implement the implementation of the Digital Protocol 16 /2015/NĐ-CP February 14, 2015 by the Government on the self-government mechanism of the public career unit.

e) Some of the content needs to be important in the assessment of the field of NSNN:

-The field of education, training and vocational training

Evaluate the results of policy-free policy, reduce tuition fees and support the cost of learning by Protocol No. 49 /2010/NĐ-CP May 14, 2010 and Decree No. 74 /2013/NĐ-CP July 15, 2013 by the Government amended, adding some of the provisions of the Digital Protocol. 49 /2010/NĐ-CP The first semester of the 2014-2015 academic year and the documents replaced these Decree (if present); the Government's 77th /NQ-CP Resolution on 24 October 2014 was on the basis of a new exchange mechanism operating on the basis of the higher education institutions of the 2014-2017 period.

The ministries, the Central Agency directing the institutions of public higher education have been approved by the Prime Minister to approve the new exchange mechanism for specific assessment of the progress and outcomes of the Project in 2015; the responsibility of educational institutions. university in the implementation of the commitments; the responsibility of the ministries, the sector, and the Provincial People's Committee in the inspection, supervision, guidance, support of higher education institutions performing the pilot project.

-The medical field.

Assessing the implementation of the implementation of the implementation of the Health Insurance Act, which calculated the NSNN further (if available).

The report, assessment of the situation implementation of the Request for Reduced Hospital approval at Decision No. 92/QD-TTg on 9 January 2013 of Prime Minister: The situation deployed in ministries, the NSDP level layout to invest, upgrade infrastructure, shop shopping, and more. equipment for hospitals and the ability to meet human resources for satellite hospitals within the local area.

Assessment of the Number Decision implementation 73 /2011/QĐ-TTg December 28, 2011 by the Prime Minister of the Government stipulated several regime-dependent regimes on the public, the officer, the worker in the public health facility and the anti-translation regime, in which the specific reporting resource implementation (NSDP, NSTW) is specific. support has been targeted, a career source of the medical facility and other legal receivable loans.

5. Assessment of the implementation of mechanisms, socialization policies (the total resources and resources structure of the investment society for industry development, sector; the number of facilities invested from the source of socialization; results achieved; survive, causes and solutions). It's an engrave.

In addition some areas need to add the following assessment content:

a) The basis of public higher education

Evaluate the degree of autonomy in professional activities, training (admissions, opening of new training, program building and teaching curriculum; organization and training management; degree and degree management, certificate; scientific research, application, management, and research management). technology; international cooperation; ...); financial autonomy; organization of the apparatus; ....

b) The facility, healing public disease

Evaluation of the autonomy of the established facilities for disease treatment on the sides (autonomy of professional activity, machine organization, finance); evaluation of the physical basis tied to the quality of medical treatment; the price of discovery, basic healing compared to the sum of the disease. The cost of treating the disease to petition the ability to adjust the price is consistent with the ability to contribute to the people; the requirement for investment to upgrade the facilities, equipment to enhance the quality of service and resources ensured from socialization; ...

c) The technological science organization

Evaluation of the promulgation, modification of the manual text implementation of the Digital Protocol 115 /2005/NĐ-CP September 05, 2005 of the Government, the digital decree 96 /2010/NĐ-CP September 20, 2010 by the Government amended, the addition of Protocol No. 115 /2005/ND-CP, The most basic, financial-oriented texts; the machine-making structure in particular the scientific organization of the technology of autonomy for the basis of determining the degree of real autonomy in finance, machine organization, manpower, and association, international cooperation.

What? 5. Assessment of the implementation of the National Target Program, Target Program, Proposal due to the Ministry, Chinese authorities. Move! And the local government has been approved by the Prime Minister. Don't n

1. The ministries, central agencies and local agencies assess the allocation, delivery, implementation of the National Target Programme (CTMTQG), target programs (CTTT) in 2015; favorable, difficult, entangled (if available) in deployment. The total evaluation of the situation performed the CTMTQG, the 2011-2015 CTMT; the efficient of the cage pairing of the CTMTQG, the CTMT on the site; the results achieved, existing, limited, cause, and remedied solutions to build the CTMTQG, CTMT in the period. 2016-2020 pursuits to Directive No. 22/CT-TTg on the construction of the 5-year 2016-2020 economic development plan and Directive No. 23/CT-TTg on August 5, 2014 in terms of the Prime Minister's 5-year-2020 public investment plan.

2. For the CTMTQG, the CTMT is done by both foreign capital funds, assessing the situation of foreign capital funds, financial mechanisms, and petitions (if any). Reviewing the sponsor's long and long-term financial commitments to programs, the project uses foreign aid to build mechanisms, the policy of repleniamping the corresponding alternative resources in the event of diminiuation foreign funding.

3. Evaluation of the ability to balance NSDP and community mobiles to implement the CTMTQG, CTMT, program, project on the site. The case of a low mobiles compared to the expected, clarified the cause, the responsibility of the relevant authorities.

What? 6. Cost of performing wage adjustments 2015

The report on the payroll, payroll, allowance, subsidies, increased funding demand, the source of the $1,150,000-per-month basis; the commission, subject, demand for increased funding implementation. 17 /2015/NĐ-CP February 14, 2015, of the Government 's March 14, 2015, the government' s payroll adds up to cadres, civil officials and salaries in the armed forces with a coefficient of 2.34 or down, the Digital Protocol. 09 /2015/NĐ-CP April 22, 2015 of the Government regulating pensions, social insurance subsidies, and monthly allowance for the township staff have quit; the source of the guarantee and the provision of the supplies of the remaining wages moved to 2016 (if any). The Ministry, the Central Agency reported by the 15th and 16th patterns, the Central City provinces reported in accordance with the 12th and 13th Patterns Of This Information.

What? 7. Some of the special points in assessing the 2015 NSNN mission of the provinces, the Central City of China.

In addition to the above requirements, the provinces, the Central City of China, focused on adding some of the following content:

1. The results of determining the number of suspended amounts of 10% of the regular expenditure on Directive 06/CT-TTg on April 21, 2015 by the Prime Minister on the strengthening of the executive order implementation of the 2015 financial mission-NSNN, the result of a sweeping, arrangement to cut Reduce or take time to perform tasks that are not really necessary.

2. NSDP 's ability to balance the bill, the measures have been and will take to ensure the NSPP' s balance includes: increased striving, cost savings, spending cuts, the use of local residual financial resources (the source of wage reform, the source of excess). 2014, Financial Reserve Fund, ...). The offer to clarify each source, the number used, the balance (if available).

3. Results implementation of social protection policy; Elderly Law, Disability Law; Decision No. 239/QĐ-TTg 9 February 2010 by Prime Minister for the prevalence of preschool education for 5-year-olds period 2010-2015; Decision No. 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early-stage education in 2011-2015; the policy of supporting the student ' s residential, semi-resident students; the policy of supporting rice to students at the schools in the area of the condition. economics-society is particularly difficult under Decision No. 1 36 /2013/QĐ-TTg June 18, 2013; policy on the subject of war to protect the Fatherland, which makes international duty; the policy of supporting housing on households with the same revolution; policies towards poor households and poor households, minority people, and other people. spate in particularly difficult regions (the program supports rapid and sustainable reduction in poor districts by Resolution 30a/2008/NQ-CP on December 27, 2008 of the Government; support of the land produced, housing, housing, and water living for the people ' s cell. the poor minority, the life of hardship; ...); support for the poor, social policy, social policy, and the number of decisions. 28 /2014/QĐ-TTg on April 7, 2014 of the Prime Minister; policy towards the voluntary youth intellectual for rural development communes, the mountainous region of 2013-2020 under Decision No. 1758/QĐ-TTg on 30 September 2013 by the Prime Minister; officially the Prime Minister of the United States. Unemployment insurance books; support for the prevention of disease and prevention, prevention, disaster recovery, flood storm, famine relief for people; fishermen support policies that meet at sea level; policy support, capital loan support, and interest rate compensation. to reduce harvest losses on agricultural products, fisheries; ...

4. The deployment of NSNN to implement economic-economic and economic development policies, poverty eradication: health insurance policy on poor people, minorities, children under the age of six, supporting poor people to participate in health insurance, support and support. The household of the household, forestry, forestry, fishing, and matchmaking are involved in health insurance, unemployment insurance policy, government support policy; the capital layout for planning work, ... locally.

5. Specific reporting of the budget layout (including the NSTW support for the NSDP-if present) and use of the project to carry out security duties, defense; prevention, anti-disaster remediation, human disease and livestock, poultry, poultry, and livestock. cultivated; the situation used the budget bill to 30 June 2015.

6. The right calculation, charging enough demand for the generation of rice producers to support rice production, local support for rice production by regulation at the Digital Decree 42 /2012/NĐ-CP May 11, 2012 of the Government on Management, use of rice cultivation.

7. Assessment of the situation implementation of free irrigation policies on the local table; the implementation of the implementation of the implementation exemption from the number of contributions under Directive No. 24 /2007/CT-TTg November 1, 2007, the Prime Minister's Prime Minister raises the regulation of the law on fees, fees, policy of mobiles, and the use of the people's donations.

8. Evaluation of the allocation, delivery from the source of money using land for the investment of local infrastructure structures, implementation of the measure, the geopolitical filing, the license level certification of land use and the allocation of land development funds from the source of income. the use of land and land rent by regulation at the Digital Decree 43 /2014/ND-CP May 15, 2014 of the Government.

9. The situation that performs infrastructure investment (including the mobiling situation, the capital layout for the return of both the original and interest to 30 June 2015) stipulated at paragraph 3, Article 8 NSNN Law, including: the first balance of debt, the year's gross margin estimate, the number of payments to the limit, the estimate. The debt raised on 31 December 2015 (for the City of Hanoi and Ho Chi Minh City assessed the raising of capital investment by the financial mechanism-the local government's special budget due to the Government of Regulation); the debt balance, the debt loan of the NSDP in detail. loan (bonds, loans, loans of foreign loans of the Government, borrow of the Vietnam Development Bank, borrow money treasury and other loans); It's a year ago.

10. The assessment of the situation carried out the solidified program of canals, rural traffic, village infrastructure, fishery infrastructure (including execution results, the result of the original return upon arrival).

11. For some provinces, the city is likely to miss budgeting, assessing the rearrangement of the first-order tasks in order to put forward-cutting or time dilation the implementation of the tasks that are not really needed; and the real solutions. It's the same.

12. Evaluation, analysis of the recording situation, limb from the source of lotteries ants on the angle: structure ratios of the revenues from the lotteries relative to the local budget collection; the division of the lottery revenue (paying taxes, paychecks to customers, costs for ticket sales, cost) Ticket fees, corporate management and extracts of funds); the rate of unsold ticket sales; the use of the proceeds from the local lottery operations investment of local social welfare works, which focuses on investments for works belonging to the fields. education, health, rural agricultural infrastructure by regulation.

13. CTMTQG new rural construction: The number of communes that complete the program target, the cost of implementation, the details according to each source (NSTW, NSDP, Government bond capital, other mobiles, etc.)

Chapter II

NNN FORECAST CONSTRUCTION IN 2016

What? 8. Target, request

1. Target

2016 was the year of very important significance, as the first year to implement the 12th National Congress Congress Resolution and the economic-economic development plan of the fifth-year 2016-2020; at the same time, the NSNN Law (amended) was appointed by Congress XIII, the ninth session. On 25 June 2015, the 2011-2015 period budget stabilisation was extended to the end of 2016. The construction of the NSNN in 2016 and the 2016-2020 period with the goal of macroeconomic stability, ensuring reasonable growth rates; each step in the NSNN restructuring, continue to prioritive rational investment for humans, good solving of social security policies, ensuring good growth. Security, defense in the new situation.

2. Request

-Ministries, Central agencies and target-base localities, the 2016 economic-economic development mission, which follows the goals, the economic development mission-the 2016-2020 stage of the industry, the field and the local sector and the public investment plan of the country. Period 2016-2020 to determine the focus mission, which is important in 2016. The NSNN project sets up the right rules of the law on the regime, the standard, the NSNN rating, which presets the order of prioritirability of tasks that govern the level of magnitude, the ability to deploy in 2016 to complete tasks, programs and programs. The project, the project, was granted to have jurisdiction approval on the basis of the allocated NSNN and other legal sources. A radical radical to save from the start of the bill.

-The ministries, the Central Agency governing the industry, the area of emergency sweeping the overall system of regimes, policies (especially social security policies) to repeal by jurisdiction or authorship that has the authority to abolish overlapping, duplicated, inefficient policies. It ' s a source for social security policies. The active initiative is full of the need for funding to implement policies, regimes, and new tasks that have been granted jurisdiction. There is no authority to enact a new policy when the source is not yet balanced.

-A NSNN operator ensures the specified time of the NSNN law; the theory of the legal basis, computational details and specific processes.

What? 9. Build an NSNN

The 2016 NSNN acquisition must be actively built and in accordance with the current policy, on the basis of the 2015 NSNN acquisition capability, forecasting investment, production development, business and commercial operations, and export of the year. 2016 is taking into account the impacts in and out of the country in the new situation; the specific calculation of rising factors, reducing the income due to the implementation of the revised new tax legislation, added and implemented the international commitment tax cut route, which forecasts the level. Contribute to the rise of the processing industry, the fabrication of bringing new production lines into the operation of domestic enterprises and businesses in the region. There was foreign investment in foreign investment; at the same time that the number of revenue increased due to anti-fall solutions, tax revenues from the previous year, the revenues from investment projects ran out of time, the revenues were discovered through the inspection. Check, check, ...

On that basis, set the target of mobiling to NSNN in 2016 from taxes, fees of about 18-19% of GDP. Domestic earnings (excluding land use) strive to increase the minimum average from 15% or more to the 2015 implementation rate (excluding the increased factors, reduced revenues due to policy changes). Revenue from the export-import activity increased by a minimum of 6-8% compared to the 2015 implementation evaluation. The rate of particular increases in terms of conditions, characteristics, and consistent with the rate of economic growth on each local table.

1. Build a local income bill

Localities when building the NSNN earnings bill on the table in 2016 in addition to ensuring the requirements as stated above, must aggregate all of the revenues derived from the site (including the number of budgets in the township, ward, town, additional number of births). I ' m going to run new production lines. When the 2016 NSNN acquisition had to be based on a fully-realistic assessment basis in 2014; requirements for striving and possible implementation of 2015 and the number of tests on the 2016 collection were given by the authorities.

The bill is to make sure that it ' s true, that there ' s a lot of revenue, every single tax in the laws of taxes, the levers, the law, the law, the law, the law, the sanctions, the sanctions, the sanctions, the policies, the policies, the new revenue, the amendment, the policy. sung and has been in effect since 2015 and the expected policies will be revised, added and enforced in 2015 and 2016; the impact from the arrangement, the restructuring of the business of the business; the impact of enforcement of the operations, and the implementation of the business. committed international integration; effective from increased operational testing, market control, anti-smuggling, trade fraud, detection, and other activities, and more. prevention and disposal of evasion, tax contraband, price transfer, price.

2. Build a collection of revenue from export export activities

Built on an analysis basis, the assessment of export volatility, imports of taxable items, the impact on prices, rates, etc. to the budget collection; the level of commercial gain, the investment gain and standard harmonization when the implementation of the intrusion, opened. Market export; promote commercial promotion, consolidation and expansion of the export market.

For some of the key items that benefit the tariffs after integration (before the integration of items that are subject to high taxes in some markets and tariffs is the problem primarily reduces the competiability of Vietnam ' s goods on the markets, it says). When calculating the export tranche needed to pay attention to the ability to meet the barriers in the form of technical regulation, sanitation, or regulation of the commercial defense with the regulation of the non-market economy, the strict conditions of labor, Export the raw materials to the actual data.

3. The revenues are left behind the regime (tuition; price, career fee service fees; fees, fees and other contributions of contributions).

The ministries, the Central Authority and the local base of the revenue base in 2014, estimated to fall 2015, are expected to adjust the revenue levels in 2016, the ability to contribute to the service users and the factors expected to impact 2016 to build more. It ' s a very, very positive, integrated collection.

The business of the agency's business, unit, not part of the NSNN revenue, does not aggregate in the cost of the cost, the NSNN's fee, but must set up its own project, build a method of using a competent organ. It's a protocol.

What? 10. NSNN Building

When the 2016 NSNN project was built, the ministries, central agencies and local agencies needed to notice the following content:

1. Build a DPT

The construction of the TPT project from NSNN in 2016 has to bar the following principles:

a) Implemonation of the provisions of Public Investment Law, Public Investment Law-directed texts, required in the text: Directive No. 11/CT-TTg on 29 May 2015 by the Prime Minister on the construction of economic-economic development planning and NSNN. In 2016, Directive 07/CT-TTg on April 30, 2015 by the Prime Minister on the Government of the Government on the strengthening of public source XDCB debt processing measures, Directive No. 14/CT-TTg on June 28, 2013 by the Prime Minister on strengthening investment management and handling. XDCB stagnate debt from NSNN capital and Government bonds, Directive No. 27/CT-TTg October 10, 2012 by the Prime Minister on the solutions. primarily rectify the XDCB debunking status in the localities.

b) The deployment of capital support capital investment in the form of a public partnership (PPP); the response capital for ODA projects; XDCB backlog payment and previous budget returns; the capital layout for the work completed before December 31, 2015 but remains. lack of capital, transition-to-scale transition, investment size consistent with the goal and ability to balance capital.

c) The new launch projects, only the new start-up capital projects that are truly urgent to meet all the following conditions: Located in the approved planning; have clearly defined the capital and the ability to balance capital at each level of the budget; the latest to 31 October. 2015 was granted the authority to approve the investment decision.

d) The ministries, the central body, the locality to fund the investment expenditure from the main bond source for the programs, the project granted the authority to approve the 2012-2015 period and the addition of the 2014-2016 Government bond capital to the total capital. The remaining bonds, in which the layout is sufficient to recover the previous Government bonds. The ministries, central and local agencies use NSNN capital, other sources of capital to supplement the funds for projects that use government bonds deployed unfinished but have not yet been deployed enough.

In terms of an investment budget compensation bill, the State's policy credit, based on the 2015 implementation of the policy and policy changes in 2016 to build a bill-based bill.

e) For the reserve of national reserves: Target base, national reserve mission delivered, request for prevention, disaster remediation, epidemics, security, defense, social security of ministries, and national reserve management. The facility defined national reserve levels due to the Ministry, industry, management unit to 31/12/2015; envisage the addition of each category of goods, essential equipment supplies, NSNN operators purchasing national reserves and national reserve costs, rotated plans for rotation. innovation for national reserves in 2016.

2. More frequently

a) The ministries, central agencies and local political mission-base localities, the 2016 economic-economic development plan of the Ministry, the agency and each local, build regular spending on the basis of regular allocation of the NNNN ' s regular spending allocation and the government. book, the specific regime has been granted the authority to enact. In it, the wage costs, the pay-per-wage in terms of a $1,150,000-month-month basis, payout on salaries (social insurance, health insurance, unemployment insurance, union funding) implemented under the Health Insurance Act, the Security Law. Social life, union law, employment law, and manual text.

b) The ministries, the central body, the local report specific plans for the deployment of tasks delivered at Decision No. 695/QĐ-TTg on 21 May 2015 by the Prime Minister on the issuing of the Plan to implement the Protocol. 16 /2015/NĐ-CP February 14, 2015 by the Government (US decree) 16 /2015/NĐ-CP), Which clarified the performance and performance of 2016 implementation (the cost of the wage cost, the direct cost of regulation at Point a, Clap 1, Article 10, Fifth Protocol). 16 /2015/NĐ-CP of the Government.) On that basis, the ministries, industry, and local units classify public career units that implement the appropriate price to convert investment, support from NSNN to units.

c) In the NSNN balance conditions are difficult, requiring ministries, central agencies, local agencies, agencies, units to use NSNN to establish regular costs of funding, radically saving, cutting down vehicle procurement costs, and more. the equipment; maximum restrictions on the number and scale of the festival, conference, conference, sump, signage, initiation, title ceremony, reception, reception, travel in and out of the country and other non-essential tasks, other levels; and bills. This mission did not increase from the 2015 implementation.

d) Building an economic spending bill on the basis of a given volume of tasks assigned to the authority and the regime, the valuation of the budget expenditures; centring the layout for important tasks: maintenance maintenance of the critical economic infrastructure (the transaction). through, irrigation, etc.) to increase the amount of time spent and efficiency; the funding of the planning implementation; job promotion, promotion, promotion, promotion; map measurement, map of the map, primary profile, and licensing certification. land; the border mission to the border; the policy of supporting the development of fisheries; ... Strictly compliance with the law of bidding, ordering, task delivery in the implementation organization.

Construction and aggregation of the bill guarantee the operation of the functional forces carrying out the administrative violation duties under the provisions of the law in the bill of regular expenditure on the respective sectors of the ministries, the central authority and the local authorities.

e) Scientific research: Building the approval of the decision-making base of the rank of authority on categories, budget bills, and specific presentations of tasks:

-The regular task under function (which has a regular operating budget of the scientific and technological organization) is set up in accordance with the provisions of the Digital Federal Communications. 121 /2014/TTLT-BTC-BKHCN August 25, 2014 of the Ministry of Finance, the Ministry of Science and Technology instructs the construction, management, use, and decision-making of a regular task in accordance with the function of the scientific organization and public technology.

-National science and technology mission, ministerial level, provincial level, grassroots level and operations serve the scientific task management and technology of the competent agency to be set up in accordance with the provisions of the Digital Numbering Parameters. 55 /2015/TTLT-BTC-BKHCN April 22, 2015 by the Ministry of Finance, the Ministry of Science and Technology guidate the construction level, allocation of accounting and funding decisions on the scientific and technological mission using NSNN.

-Other non-frequent missions of scientific organization and technology are mathemable under the regulation of NSNN Law and the Practical Instructions.

g) The education education genus: It is a theory that it is clear that the construction facility envisages the seniority of education, the implementation of long-term policies, reducing tuition fees and supporting the cost of learning by the authority of the competent authority; the budget. Number Protocol 19 /2013/ND-CP February 23, 2013 of the Government on Policy to the Church and the cadres of education management in the region with economic-social conditions are particularly difficult; the funding of implementing the Prime Minister ' s decisions on education development (Decision No. 2). 12 /2013/QĐ-TTg January 24, 2013 in terms of supporting students in the region with economic-social conditions are particularly difficult; Decision No. 1. 85 /2010/QĐ-TTg December 21, 2010 on a number of policies that support the semi-resident student and the National School of National Boarding School; Decision No. 1558/QĐ-TTg on 18 August 2010 approve the Project Training and development of human resources in the field of atomic energy; ...).

h) Medical career Chi: The specific theory of computational cost computing implementation of the 2016 Hospital overload scheme by project, specific tasks, and funds to implement.

i) In addition to the above general rules above, the ministries, the central body when building the bill need to note some of the following content:

-The cost of carrying out non-regular tasks serves career activities under the program, the approved project, the funding of making groundbreaking tasks granted authority to deliver: The construction priority and the layout of the project. the program, the project is making the unfinished business of completion in 2016; programs, the project have been given the authority to be competent in terms of capital and ability to balance capital. Without construction and approval for programs, the project has not yet been determined by the capital and the ability to balance the capital.

-The missions are not regularly made with foreign capital (if available): Building a bill on foreign capital and the response capital to the signed commitments and approved authorship.

n) Administrative management: A theory of the following content:

-The 2015 compilation number (the number is given by the authority to deliver in 2015-the number of reduciers in five + additional numbers in the year if available), in which the real margin is present to the time of the accounting, the number of undrafted undrafted borders (if any); number who works under the non-term contract regime at state administration agencies, the Party agency, the social political organization under the regulation at the UN Digital Protocol. 68 /2000/ND-CP November 17, 2000, the Government of the Government of the Government of the United States, on 17 November 2000.

-Define the payroll fund, which depends on a base salary of 1,150,000 copper/month (12 months) guaranteed by NSNN, including:

+ The wage fund, the subprime of the approved payroll number, is on the face of the timing of the bill, which is determined on the basis of a quota of tranche, rank, office; regime-grade allowable; regime-based donations (social insurance, unemployment insurance. A career, a health insurance, a corporate budget.

+ The wage fund, the subcurrency of the approved but undrafted payroll number, is expected on the basis of a $1,150,000-month base salary, a $2.34 /compil/payroll system, regime-based donations (social insurance, unemployment insurance, health insurance, budget, and more). union).

+ The wage fund, the sub-order of the number of people working under the regulatory period of regulation at the Digital Protocol 68 /2000/ND-CP is present at the time of the forecast of the bill (the level of authority delivered on the basis of employment position), which is defined similarly to the compiled number of protocols.

-Persuathy the establishment of the construction of the specific expenses (the legal basis, the contents, the chi level, etc.).

3. The industry regulators in addition to the 2016-NNNN collection (portion of direct implementation), which need to forecast funding implementation of the mechanisms, the policy was enacted during the 2011-2015 period continuing to implement the 2016-2020 period and the mechanism, the government. The book is expected to be new in the 2016-2020 period; it is a very specific theory of computing base.

4. The mechanism that generates wage reform

2016 went on to implement the mechanism of generating wage reform from a savings source of 10% of the regular spending (not counting salaries and payable sums); from the source obtained to the regime of the administrative organs, the source of the unit ' s units. Public service and 50% increase in NSDP (not to increase the income of land use).

5. Build CTTTQG, CTTT

Emergency program managers have the authority to approve the investment of CTMTQG, CTMT stage 2016-2020; and also urgently build the feasibility study report of the program to present the Prime Minister's approval. The 2016 budget-level petition for implementation programs carried out in the 2016-2020 period; at the same time petit the budget and allocation method, the 2016 accounting for programs, projects, projects from 2016 to the task of converting the project. Regular, local, local.

6. For programs, the project uses the official development support capital (ODA) and the source of preferable loans.

The NSNN plan from foreign capital sources according to the 2016 financial progress of programs, projects, and capital, under the signed Agreement, comply with the order, the regulation procedure of the NSNN Law, Public Debt Management Law, Public Investment Law, and manual text. led, in which: details of the solution plan by the source (non-reimbursable, ODA capital, preferable capital) of each sponsor and in the terms of the cost (genus TPT, frequent genus).

For programs, projects due to a number of ministries, central agencies and other countries involved, the program ' s governing body, the allocation project and the specific allocation of allocation facilities to the Ministry of Finance, the Ministry of Planning and General Investment to grant competent authority to the Ministry of Finance. decision and delivery of the NSNN in 2016 for each Ministry, the Central Agency and the Local.

7. NSNN backup.

NSTW and NSPP provide a budget contingectorus standard under the rules of NSNNs to actively deal with natural disasters, floods, epidemics, and other important tasks, with the rank of encyclopated.

8. Cost of expense from the source is left to the

Ministries, Central agencies and local entities implement the procurement (tuition, fees, other fees and contributions of contributions) and the cost of the proceeds from the source obtained to the regulatory regime in accordance with the specified content at Clause 1, 2, and 3 This Article. and general aggregate in the collection, the budgets of the ministries, the Central Authority and the Local.

9. The revenue base, the 2016 budget, the ministries, the Central Agency, the local construction sites must be tight and detailed for each mission, each unit using the budget directly; after having worked with the Ministry of Finance, the Ministry of Public Planning. Planning and Investment, ministries, central agencies and provinces, the Central Committee of the Central Committee to implement the creation of the 2016 budget bill of the Ministry, the agency, local government, to receive the Prime Minister's budget. deliver, the authorship is competent to decide to allocate and deliver a budget bill to the unit using a guaranteed budget before December 31, 2015. according to NSNN rules.

The ministries, central and local agencies focused on directing all stitches in the allocation, management, use of NSNN, particularly the investment capital XDCB and loan, aid, in order to ensure the allocation of the right target budget, in the right mode, right. subject; management, use of the budget must be tight, effective, with reporting mode, inspection, audit, avoidance, avoidance, waste.

What? 11. Build the NSDP bill

1. Build a budget bill on the site

The economic development planning base-the period 2016-2020 the Party Congress passes, the ability to carry out economic-social and budgetary indicators in 2015, on the basis of a speed forecast of economic growth and the 2016 revenues of the economy. With every sector, every sector, local economic facilities and new sources of revenue that arise on the site for the right calculation, every field of revenue, every single amount of revenue. Analysis, the specific assessment of the effects of the increase, reduced the impact on the 2016 NSNN income by each of the sites, the revenue sector, each fall, tax sharper.

2. On the NSPP project construction

The 2016 NSPP was built to secure sufficient resources to implement the regimes, the policy was issued with the executive authority and the correct regulation of NSNN Law, which contributed positively to the Central Committee to implement macroeconomic stability, guarantee social security. the assembly, which has been to restructure the economy, promotes economic growth at a reasonable, sustainable level; the same NSNN law (amendment) has been appointed by Congress XIII, the 9th session through June 25, 2015 to rule the period of the 2011-2015 period budget stability. extend to the end of 2016 so the 2016 NSDP bill does as follows:

The People ' s Committee of the Incentives to build a project at the expense of the NSPP on the basis of its revenue and the task of spending has been devolve stabilized; the cost of the 2016 budget of local levels was built on the basis: the source of the revenue was determined by the base percentage (%). division of the division between the budget levels, the NSDP source is 100% under the NSNN law and the balance of balances from the upper-level budget for the lower budget (if any) is stabilized according to the 2015 bill that has been Congress, the Commission said. The Standing Committee of the National Assembly, the People's Assembly on the decision, the Prime Minister, the People's Committee on the deal. The basis of the 2016 local economic-economic development, the policy regime, the implementation of the existing genus; the construction of the 2016 budget bill with the following primary content:

a) For the cost of the TPT in the balance of the NSDP: The regulatory base of the Public Investment Law and the requirement for the construction of the 2016-2020 limited public investment plan, the construction of the cost of the TPT in the balance of the NSDP executed by the resolution of the Standing Committee of the National Assembly. about the principles, criteria, and allocation of capital allocation of capital by NSNN stage 2016-2020.

b) After the layout of the TPT's problem in the NSPP's balance as a above point, the expected balance of the balance of the NSPP remains regular and a number of tasks in accordance with the rules of the NSNN and the National Assembly resolution. In the case of regular spending in 2016 less than the 2015 bill, NSTW supported local areas of economic-social development, security, defense, and NSTW.

c) The deployment of NSDB ' s XDCB investment costs from the source of the money used land to invest economic-economic infrastructure structures, migration projects, resettlement, construction site preparation; the allocation of land development funds by regulation at the United States Congress. Number 43 /2014/ND-CP May 15, 2014 of the Government; use a minimum of 10% of the proceeds of land use, land rent to carry out measurement work, land registration, location of the local filing database, and issuing of the required land use of land use at the Index. 1474/CT-TTg on 24 August 2011 by the Prime Minister on the implementation of a number of missions, the urgent solution to amuse the granting of the Certificate of Use of the Land, the ownership of housing and other property attached to the land and building of the land database. and Directive 05/CT-TTg April 04, 2013 by the Prime Minister on the focus of directing and strengthening the measure made to be in 2013 completed. The basic licensing of the use of the land, property rights, and property is associated with the land.

d) The cost of implementing the number of resolutions 37 /2004/QH11 December 3, 2004 of the National Assembly on Education, the 6th Conference resolution of the Central Committee of the 11th Party (UN Resolution 20-NQ/TW on 1 November 2012) on the development of science and technology, Resolution No. 41-NQ/TW November 15, 2004 of the Ministry of Justice. Politics for the environmental protection mission of the NSPP.

For revenues from the procurement lottery continues to be used to invest in social welfare works; in it, the focus for the fields of education, health, rural agricultural infrastructure by regulation and implementation of the collection management, through NSNN (not to give to the public). In the balance of NSNN.

e) Building the local infrastructure capital mobiles, the NSP's layout ensures that the completion of the terms (both the root and interest) must be paid in accordance with Article 3, Article 8 NSNN Law.

g) For infrastructure investments by the United States Department of Political Affairs, the decision of the Prime Minister, the task target base and the need for regulatory capital investment, the results that have invested in the end of 2014, the ability to implement in 2015, the sites reported. The dynamic building, the 2016 mission calculation, in which the policy of deployment, arrangement of the NSP and the financial resources under the regulatory regime to carry out the above tasks, reduce the dependence of subsidies from the NSTW.

h) Set up a budget bill that performs tasks guaranteing Social Security (funding implementation of regulation policy at the Elderly Law, Disability Law, Digital Decree, etc.). 136 /2013/NĐ-CP October 21, 2013 Government of the Government on Social Assistance Policy provides social support to social protection subjects; the funding of buying child health insurance cards under 6 years of age, students, students, poor people, poor households, and some other subjects according to their provisions. The Health Insurance Act, the Amendment Law, adds some of the provisions of the Health Insurance Act; the cost of social protection, student scholarship, free irrigation, etc.); the policy of supporting the money for the poor, the social policy of regulation stipulated at the decision of the government. The Prime Minister of the Government on the structure of electricity retail price expression; policy on the voluntary youth intellectual for rural development communes, the mountainous region. 2013-2020; defence, security (Civil Defense Law, Civil Security Command), which hosts the NSDP and expects support from NSTW.

A number of policies under the regulation expired in 2015 (e.g. Decision No. 239/QĐ-TTg on February 9, 2010) of the Prime Minister on the prevalence of preschool education for 5-year-olds period 2010-2015; Decision No. 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early childhood education in 2011-2015; ...), the local NSDP-level layout localities under the NSDP have equated the 2015 implementation to host the source of the source when it comes to office. The guidance of the competent authorities.

A number of new policies have been granted the authority to enact localities that actively settle funds in the local budget bill to implement (as the Digital Protocol). 80 /2014/ND-CP August 6, 2014 The government is out of water and wastewater treatment, the exit-rate case for the Provincial People's Provincial Committee decided to be lower than the price that was charged, calculating the cost of drainage and sewage treatment and the profit. The rational implementation of the NSP; the funding of common work, law education under the Law of Common Law, and the law of law. 14 /2012/QH13 June 20, 2012 and the Digital Federal Information 14 /2014/TTLT-BTC-BTP January 27, 2014 of the Ministry of Finance, the Ministry of Justice regulates the planning, management, use and determination of the state budget budget guarantee for the common work, education of law and the standard of legal access by people at the facility; the funding of the government. Reconciliation work at the base under the Law of mediation at the base of the number 35 /2013/QH13 June 20, 2013 and Digital Federal Information 100 /2014/TTLT/BTC-BTP July 30, 2014 of the Ministry of Finance, the Ministry of Justice regulates the planning, management, use and determination of the state budget budget implementation of the mediation work at the facility; ...).

i) Building a budget bill of 2016, the loco-active locus for the use of wage reforms such as instruction at paragraph 3, Article 10 of this information.

) The NSDN project layout; the addition of financial reserve funds under the NSNN law to proactively respond to natural disasters, floods, epidemics and the handling of local pressing tasks.

3.

a) The provinces, the central city of the Central Committee to build a project of the NSPP on the basis of the NSPP's acquisition and balance (if any) from the NSTW to the NSDP at a stable level as the 2015 Prime Minister's Prime Minister assigned to the local government. At the same time, for localities receiving an additional balance from the NSTW, which specifically petits the local pressing difficulty level by regulation at Point 20, Section II quantisizes the 2011 NSNN regular spending bill issued with Decision No. 1. 59 /2010/QĐ-TTg September 30, 2010 Prime Minister.

b) For the provinces, the Central City of China has the need to raise additional capital in the country to increase the cost of the provision in accordance with Article 3, Article 8 NSNN guarantees the level of mobiles of mobiles (including the 2015 mobiles expected). More than 30% of the provincial cost of XDCB investment in the state of the provincial budget, the local government has a specific policy mechanism implemented by regulations at the Government's Decree; at the same time, the source of the source for reimbursable terms (both the root and interest).

Chapter III

THE ORGANIZATION.

What? 12. The responsibility of the ministries, the governing body of national target programs, target programs, programs, projects, and other projects.

1. Coordinate with ministries, central agencies and local agencies involved in the mission, the cost of implementation of the CTMTQG, CTTT, the programs, the 2016 project to the Ministry of Finance, Ministry of Planning and Investment before July 20, 2015.

2. Set up the 2016 spending bill for each ministry, the Central Authority and each province, the Central City of Central to the Ministry of Finance, the Ministry of Planning and Investment in accordance with the statute of limitations in the 2016 budget announcement of the budget. CTMTQG, CTTT, programs, projects of the Ministry of Finance, Ministry of Planning and Investment.

What? 13. The responsibility of the ministries, the Central Authority and the local

1. The inspection base has been notified, ministries, Central agencies and the Provincial Committee of the Provinces, the Central City of the Central City Guide and inform the number of checks on the collection bill, the budget expenditures for the subordinated audit units and the lower-level budget. regulation.

2. The Ministry of Planning and Investment, in collaboration with the Ministry of Finance and construction of the development of development investment expenditure (including the allocation of capital expenditures, CTMTQG, CTMT) sent the Ministry of Finance before September 10, 2015.

3. The organization of construction work, aggregation and reporting of the 2016 budget bill in accordance with the rules of NSNN Law, guide texts and the content in accordance with the instructions of this Information; full content report, the prescribed pattern of the Digital Information 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance and the relevant forms stipulated at this Smart; submit the Ministry of Finance, State Audit before July 20, 2015 to the ministries, the Central Authority, before July 25, 2015 for the provinces, the Ministry of Finance. It's Central City.

What? 14. In terms of the 2016 NSNN draft and report.

1. For ministries, the Central Agency: General and report the NSNN to the Ministry of Finance in accordance with the patterns and regulatory times at the Digital Information. 59 /2003/TT-BTC, additional forms (Schedule 2, 14, 15 and 16) regulations at this Notice and the prescribed form at the Numerical Federated Parameters. 71 /2014/TTLT-BTC-BNV May 30, 2014 of the Ministry of Finance, the Ministry of Internal Affairs Guide the Digital Protocol 130 /2005/ND-CP October 17, 2005, of the Government Regulation of the autonomy, self-responsibility for the use of administrative management funding for state agencies, the Digital Agenda of the United States. 117 /2013/NĐ-CP May 30, 2013 of the Government amended, adding some of the provisions of the Digital Protocol. 130 /2005/NĐ-CP; It ' s the intention to build a detailed budget bill to each unit using the budget (by Schedule 2-Annex 2) 59 /2003/TT-BTC ) and the ministry ' s critical task, the agency for the National Assembly report on the budget bill of each ministry, the Central Agency.

2. For the Local: NSPP, the Ministry of Finance reports in the form (Chart 01, 02, 06, 07, 10, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23-Annex 6) and time stipulated at No. 6. 59 /2003/TT-BTC, Additional forms (Chart 01, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 12, 12, and 13) provisions in this profile and the forms (Chart 1.07, 1.08, 1.13-Annex I; Chart 2.01, 2.02-Annex II) regulation at No. 53 /2011/TT-BTC April 27, 2011.

What? 15. Terms of execution

1. This message has been in effect since 14 August 2015. The content, process, and time of the NSNN 2016 implementation are implemented as defined by the existing NSNN Law, the Law Guide and Guide text.

2. During the construction of the NSNN in 2016, if there are new regime policies enacted, the Ministry of Finance will have additional guidance notification; if the resulting arise in the organizational structure of the NSNN project construction in 2016 suggested the ministries, the Chinese agency said. Local, local, economic conglomerate, state corporation reflects on the Ministry of Finance in time to handle the ./.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan