IT ' S SMART

Q The organization for the implementation of the 2015 state budget.

_____________________

Congress ' s Resolution Base XIII 78 /2014/QH13 November 10, 2014 on the 2015 state budget bill;

Congress ' s Resolution Base XIII 79 /2014/QH13 November 14, 2014 on the allocation of the central budget in 2015;

Implementation of Decision No. 2138/QĐ-TTg on 28 November 2014 by the Prime Minister on the delivery of the state budget bill in 2015;

On the recommendation of the State Budget Chief;

The Minister of Finance issued a regulatory advisory on the organization that implemented the 2015 state budget.

Chapter I

ALLOCATION AND DELIVERY OF STATE BUDGET ACCOUNTING IN 2015

What? 1. Deliver the source, the assignment to the local budget

1. In 2015 continued implementation of the percentage (%) split between the central budget and the local budget that was decided by the Standing Committee of Congress in 2011; stability of the balance of balance (if any) from the central budget to the bank. The local book was decided by Congress in 2014 and added to the local budget to make wage reform to a base salary of 1,150,000 per month and was given by the Prime Minister to the local government at Decision No. 2138/QĐ-TTg. November 28, 2014. Continuing environmental protection tax on domestic manufacturing goods is a split between the central budget and the local budget; the environmental protection tax from export-export activity is the revenue collection. The central government is 100% central; the sanctions on administrative violations under the Administrative Disposal Laws are a 100% local budget income; separately, the proceeds of administrative fines in the field of road safety, rail, and waterway. The domestic budget is a 70% central budget, 30% local budget.

2. The allocation of revenues, the task of spending between the budget of local government levels, the percentage (%) divide the source between the local budget levels and the balance of balances from the upper-level budget for the under-executed level budget. The decision of the People's Council and the decision of the People's Committee on the local budget during the budget stability. At the same time, the provincial budget added balances to implement wage reform under the Resolution of the Provincial People's Council and the decision of the Committee on the same level.

3. Do the mechanism using land-based revenue in the balance of local budget to invest in building economic infrastructure-the society, and the local ones need to use a minimum of 10% of the total amount of land use, land rent to carry out the work. measurement, land registration, certification level, building of land databases and variable registration, corrects the main site.

For the funding of the Land Development Fund, which is allocated by the state budget, the layout of the local budget bill, issued at the beginning of the establishment, adds a yearly periodic; mobiles from other capital sources, including: Funding, funding, support or trust. management of international organizations, organizations and individuals in the country and abroad under the program or project of aid, funding, mandated by law.

Based on the annual land use plan, the People 's Provincial Committee of the People' s Provincial Committee on the same level decided to level the state budget funding for the Land Development Fund when established, the additional quotation for the annual concrete Land Development Fund for consistent with. Local reality.

For the Ministry of Defence of the Ministry of Defence 4,306 billion in 2015 was born and delivered the state budget collection on Ho Chi Minh City, which is 100% central budget under the United States Resolution. 79 /2014/QH13 14/11/2014 Parliament locked XIII on the allocation of the central budget in 2015.

4. Make Number Resolution 68 /2006/QH11 October 31, 2006 of the National Assembly, the source of lottery revenues does not include the balance of revenues, the local budget, which is governed by the state budget. The Provincial People's Committee increased track, inspection, oversight of the business activities of the Architects Lottery Company, ensuring compliance with the laws of the lottery business and the market control measures of the Ministry of Finance; At the same time, the capacity to collect the number of ants in 2014 and 2015, the People ' s Provincial Committee of the People's Provincial Committee jointly allocated this revenue to invest the work in the country's education, health, and social welfare. The Prime Minister and the guidance of the Ministry of Planning and Investment, the Ministry of Finance.

What? 2. Deliver and deliver a budget collection

1. The ministries, the Central Agency, the People ' s Committee of the Provinces, the Central Committee of the Central Committee to implement the 2015 budget collection for subordinated units, the subordinate administration guarantees the minimum equal to the Government of the Prime Minister's budget. Give me In addition to the delivery of the budget collection, the ministries, the Central Authority, the People's Committee of the Provinces, the Central City of the Central Committee to take a career to collect a career for subordinated units (if any).

2. The allocation and delivery of budget revenues must be on the basis of a review, analysis, full evaluation of the revenues and results of the 2014 budgetary acquisition; the base of policies, legislation on budget collection; forecasts of the economic growth of the company. The industry, every sector, the business production situation of the taxpayer on the site; the increased demand for inspection, inspection, implementation of anti-smuggling, anti-transfer, tax evasion, trade fraud, increased growth of the governor. Tax debt and forced tax debt, new debt restrictions arise, recovert the amount of tax money, the fines uncovered through the inspector, check; collect. Enough time to go into the state budget that would collect land money that was extended to the state budget in 2015.

What? 3. Deliver and deliver the state budget expenditures

1. Distribution and delivery of development investment expenditures:

Ministries, Central and Local agencies allocated, the investment of investment expenditures developed from the state budget must comply with the correct compliance of the state budget law, Public Investment Law, Directive 1792/CT-TTg on 12/10/2011 by the Prime Minister on the rise. the investment management from state budget capital and government bond capital. Centralization of capital investment from the state budget to complete and accelerate the progress of key projects, national target programs, key projects; capital layout priorities for buildings, projects that are capable of completing, put into use, and more. released in 2015; the payment of the basic construction debt; the layout of the return of capital funds to the Prime Minister ' s decision on the investment of capital planning development of the state budget in 2015; no capital layout for new projects is not enough. It is customary or not really urgent. Investment projects implemented within the scope of the planned capital are delivered, not the basis of basic construction debt.

In addition to the implementation of the allocation, capital layout and investment expenses trading as above, the provinces, the Central City of the Central need to pay attention to some of the following content:

-Paying enough (both original and interest) investments by regulation at paragraph 3 Article 8 The State Budget Act, Public Debt Management Act to pay in 2015; payable credit loans implementing the Resolve Program, Rural transport, fishery infrastructure, fishery infrastructure, Mekong Delta flood-to-pay, which must be paid in 2015. Securing sufficient funds from the local budget for projects, the program was partially supported by the central budget to implement project objectives, programs.

-Priorititiate the investment from the development capital of the local budget for forest renewable investment projects from resource tax revenues for natural forest forests that arise annually as defined by the State Budget Law.

-For local ODA projects management: Focus on the sufficient capital from the local budget for projects by commitment.

-Allocated investment and investment expenditure development for agencies, units of subordination and subordinated government to the field of education-training and vocational training, the field of science and technology is not below the level of Prime Minister allocated to the fields of education. Hey.

-The case with the need to raise capital to invest the construction of economic infrastructure-the social-level social infrastructure-guaranteed by the investment portfolio of the five-year plan (2011-2015) has been decided by the Provincial People's Council, which is allowed to mobilize. capital in the country, ensuring that the maximum mobiling debt balance does not exceed 30% of the basic capital building investment in the country in 2015 of the provincial budget under the regulation of the State Budget Law and the manual text. As for the city of Hanoi, Ho Chi Minh City, the capital of Ho Chi Minh, carried out the government's regulations at the Decree of the United States in the United States and Ho Chi Minh City.

2. Distribution and delivery of the economic-economic-business-social, defence, security, administrative management of 2015:

a) The ministries, central and local agencies when allocated, socioeconomic, social, defense, security, administrative management guarantee the funding of important tasks under the law, government duties, Prime Minister, and other matters of government. The Government General has decided, the layout of sufficient funds to implement policies, the regime has enacted, actively devoted to the common source of public work, education of law under the Law of Common Law, education of law, reconciliation work at the prescribed basis of the Law. Mediation at the facility and implementation implementation of the overall Project simplification of administrative procedures, citizen papers and data facilities related to management and management of the public. The population of the city of 2013-2020. At the same time, ensuring a tight budget spending requirement, savings, efficiency, contribute to the goal of economic development-social, defense and security, ensuring sufficient resources to implement social security policies.

b) For ministries, central agencies and localities upon allocation, socioeconomic spending deal-social, defence, security, administrative management (which has included a wage reform budget with a base salary of 1,150,000 dollars per month) for the use of the unit. The budget must ensure that the correct match is to be agreed by the Prime Minister, the Ministry of Finance, the People's Committee, the People's Committee, the People's Committee on the same level, and the details in terms of the field; allocate it to the right regime, the criteria. Standard, define the appropriation costs by the State Budget Act.

Enhancing financial autonomy, self-responsibility of the agencies, units; performing savings, anti-waste, sticking with a regular spending mechanism for administrative agencies; pushing for the rapid innovation of operational mechanisms and financial mechanisms for the units of the government and the government. Public service; each step by adjusting price, fees on route services in accordance with the income of the people; public career units have regular self-control conditions, and the development of the development of the development project. The authorities have the authority to review, decide.

-Allocated, the 2015 budgetary accounting for agencies, units of subordination, government subordinated to the field of education-training and vocational education, the field of science and technology was not lower than the cost of the government prime minister. When the allocation of the bill in the field of education-training and vocational education guarantees the tasks of the ranks, in which the budget attention is committed to the task of issuing a 5-year-old preschool education that includes training, fostering, quality control. the education of education base education; ensuring the cost of making policy support for learning costs and free of tuition in accordance with Decree. 74 /2013/NĐ-CP July 15, 2013.

Full implementation of the development policy of preschool education by numerical decision 60 /2011/QĐ-TTg October 26, 2011 the Prime Minister rules out a number of policies that develop early childhood education in 2011-2015 and Decision No. 1. 149/2006/QĐ-TTg June 23, 2006 of Prime Minister of the Government approved the "Development of Early Childhood Education 2006-2015".

-For a career in environmental protection: the People's Committee of the Provincial Committee of the Committee for the Secretary of the Ministry of Finance, the policy regime, the volume of tasks must be done, the base of the local realities, the Council of People's Council, and the decision level. In it, the focus focuses on the handling of medical waste, environmental hygiene in schools, landfill disposal, vehicle shopping for garbage collection, environmental hotspots.

-For medical career spending: In time of unsubstratuation, surgical supplies, procedures and a portion of the salaries at the price of the medical examination, healing, ministries, central agencies and local authorities when allocated and delivering a budget bill to the public. The facilities of the disease, the treatment of state budgets, guarantee the current regulations.

In 2015, the Central Committee of the Central Committee of the Central Committee of the People's Republic of China, the Central Committee of the Central Committee of the People's Republic of China and the Central Committee of the Central Committee of the People's Republic of China and the Central Committee of the People's Republic of China, the Central Committee of the Central Committee of the People's Republic of China and the Central From 1/1/2015, implementation of the prescribed allowance at the Digital Protocol 136 /2013/NĐ-CP October 21, 2013 The government regulates social assistance to the subject of a poor monthly social grant, orphaned children, abandoned children with no nourished source, living objects in social protection, and the budget of the government. The local book does not plan to support the unemployment insurance business of unemployed workers involved in unemployment insurance (the state supports a maximum of 1% of the monthly wage fund unemployment insurance premiums of workers entering unemployment insurance). And because of the central budget that is guaranteed by the rules at the employment law.

3. Subsection, deliver the cost of the genus from an additional source that aims to carry out national target programs, programs, projects, tasks in 2015:

The expected basis for national target programs, programs, important projects and some other duties the Prime Minister delivered, the ministries, the Central Agency, the People's Committee of the Provinces, the Central City of the Central Committee. add, the accounting delivery for subordinated units, the subordinate government guarantees the principle of savings to save, centring the funding allocation for the focus mission objectives, the focus of ensuring the right target, the contents of each program, the project has been granted. The authority to deliver.

In addition, the funding allocation of national target programs in the direction of focus for important, pressing objectives, completed the end in 2015. Along with its source of support from the central budget, the provinces, the Central City of the Central Budget and the mobiles of other legal resources perform the effectiveness of national target programs on the site, in which local cities are located. Based on budget capabilities and the actual situation prioritits the allocation of local budgets to implement a new rural construction program.

In 2015, continuing a career as a Program of 135 (production support, maintenance maintenance), career capital implementation of the policy of supporting the poverty alleviation and sustainable development of the poor district by Resolution 30a/NQ-CP on 27 December 2008 by the Government (including: The stock market for the protection of the forest, supporting rice in the National Goals Program is alleviated by poverty.

4. Distribution and delivery of capital loans, aid from foreign capital:

The ministries, central and local agencies must allocate details to each unit of use, details according to each Program, Project, and ensure that the match is correct for the total expected total was given by the Prime Minister.

5. The head of a budget bill of local government levels by the regulation of the State Budget Law and no lower than the contingentiation level has been handed over by the Prime Minister to actively implement the prevention, disaster remediation, epidemics ... The State Budget Act.

6. In the process of deciding to allocate revenue, budget spending, the case of the people ' s Council deciding whether the bill to raise the budget enjoyed under the regulatory regime is higher than the level on the delivery, then the expected increase in investment costs (not to increase). From the source of the money supply, after spending 50% on a prescribed wage reform, the rest needs priority to carry out the tasks, the regime, the important policy granted by the competent authority, which handles the payment of the weight of the building. set to be basic in accordance with the regulatory regime and at the direction of the Prime Minister, the addition of the local budget bill, raise the financial reserve fund to master In the process of running the budget.

7. The ministries, central agencies and localities of capital planning investments for the topics of detail to the Type, Clause of the State Budget Table by Decision No. 33 /2008/QĐ-BTC 02/6/2008 of the Ministry of Finance, project number under Decision No. 90 /2007/QĐ-BTC October 26, 2007 of the Ministry of Finance, Decision No. 51 /2008/QĐ-BTC July 14, 2008 by the Ministry of Finance and the additional manual text of the Ministry of Finance (if available).

The Investment Reserve Unit sets the method of allocating the expenditure regularly to the unit using the budget of subordination, details to the Type, Clause, and the number of National Target Programs issued by Decision No. 33 /2008/QĐ-BTC 02/6/2008 and the additional text of the Ministry of Finance; in which the resource delivery saves 10% (if available) by regulation to make wage reform.

For the state agency to implement the autonomy mechanism, self-responsibility for the use of payroll and administrative management funding under the Digital Agenda. 130 /2005/ND-CP October 17, 2005 of the Government and Decree No. 117 /2013/NĐ-CP October 7, 2013 of the Government amended, adds some of the provisions of the Digital Protocol 130 /2005/ND-CP, the allocation and delivery of the mathematical implementation by regulation at the Digital Federal Information 71 /2014/TTLT-BTC-BNV On 30 May 2014 by the United Nations, the Ministry of the Interior regulates the autonomy, which is responsible for the use of administrative management funding for state agencies.

For some institutions of public higher education when a commitment to self-guarantee the full cost of regular operations and investment expenditures is made self-led, self-borne responsibility under the regulation at Resolution 77 /NQ-CP on 24 October 2014 of 24 October 2014. The government is in terms of a new exchange mechanism that works for the education institutions of the 2014-2017 period.

For the public career unit to implement the self-responsible self-responsibility for financial pursuits at the Digital Protocol 43 /2006/NĐ-CP On April 25, 2006 of the Government, the allocation and delivery of the collection, the state budget of the state budget on the mission of being delivered, taxing the career unit, the funding of the state budget guarantee that the state budget is guaranteed to operate regularly in the first year of the period. Approval (for self-guarantee career units a portion of the operating costs and career units provided by the state budget guarantees full operational costs); detailed accounting in two parts: the reserve budget section of the state budget guarantee regular activity, The operating part of the operation is not regular.

For a public career unit that has not yet been competent with the authority to decide the autonomy of autonomy, take responsibility for the financial pursuits at the Digital Protocol. 43 /2006/NĐ-CP On April 25, 2006, the government allocated and assigned the bill to the operational expenses.

For the topics, the technology science project uses the state budget by regulation at the United States Digital Protocol. 115 /2005/NĐ-CP 05/9/2005 and Decree 96 /2010/NĐ-CP The Government amended on 20 September 2010, adding some of the provisions of the Protocol. 115 /2005/NĐ-CP; Number Protocol 08 /2014/ND-CP January 27, 2014 of the Government rules the details and guidelines that implement some of the provisions of the Law of Science and Technology, Decree. 95 /2014/ND-CP October 17, 2014 The Government provides for investment and financial mechanisms for scientific and technological activities, the allocation and delivery of detailed accounting by three sections: the funding of the mission of technology science, the regular operating budget, the budget of operations. Not often. When implementing a funding transaction that performs a technology science mission for budget use units, the ministries, the Central agency to deliver details according to each subject, the project in which states the funding is funded, the budget is not regulated by regulation. -On the Fourth of the Union. 93 /2006/TTLT/BTC- 4 October 2006 by the United Nations Department of Finance, Ministry of Science and Technology directed the funding of the subject's budget, science and technology project using the state budget.

The funding operates regularly from the State budget of the scientific institutions and the allocation technology and the prescribed accounting at the Protocol No. 1. 115 /2005/NĐ-CP 05/9/2005 of the Government regulates the autonomy mechanism, which is responsible for the responsibility of scientific institutions and public technology and the Protocol. 96 /2010/NĐ-CP The Government amended on 20 September 2010, adding some of the provisions of the Protocol. 115 /2005/ND-CP, Digital 121 /2014/TTLT-BTC-BKH&CN August 25, 2014 of the United Nations Finance Ministry, the Ministry of Science and Technology Guide to the construction, management, use, and decision-making of a regular mission in accordance with the function of the scientific organization and public technology.

8. For districts, districts, guild that do not host the People ' s Council, the decision to allocate and deliver the accounting in accordance with instructions at the Digital Information. 63 /2009/TT-BTC October 27, 2009, of the Ministry of Finance of the Ministry of Finance that regulates the bill, the organization does the accounting and district budget decision, the district, the ward, which does not host the People's Assembly.

9. In 2015, implementation of the budget and treasury management information system (TABMIS); therefore, in addition to the allocation content, the guidance delivery in this Smart, the Ministry, the Central Agency and the local TABMIS participants perform at the correct regulation at the site. Number. 107 /2008/TT-BTC November 18, 2008 and text number 3528 /BTC-NSNN on 23 March 2010 of the Ministry of Finance.

What? 4. Implemusing the financial mechanism that generates the wage regime, the allowance in 2015 under the resolution of the National Assembly, the Government ' s decree and the decision of the Prime Minister.

1. The ministries, the Central Agency for the allocation and delivery of budget bills to subordinated units which guide the host units savings of 10% of the regular spending (in addition to salaries and salaries of salaries) the 2015 bill increased further than the 2014 draft, spend part of the revenue left to the regulatory regime, the residual wage reform of the previous year moved to 2015 (if any) to make an increase in wages for low-income people according to the digital resolution. 78 /2014/QH13 November 10, 2014.

2. The People ' s Committee of the Provinces, the Central City of the Central Committee when allocating and delivering a budget bill to the lower-level budget must determine the savings of 10% more frequently in 2015 (not to tell the salaries, the salary) guarantee Lower than the Ministry of Finance instructed; the People ' s Committee of the Local Level upon allocation and delivery of the bill to subordinated units does not include 10% of the regular spending savings of 2015 (not including the public career units that implement the financial mechanism in accordance with). rules at the Digital Decree 43 /2006/NĐ-CP April 25, 2006, Decree 115 /2005/NĐ-CP 05/9/2005, Decree 96 /2010/NĐ-CP The Government amended on 20 September 2010, adding some of the provisions of the Protocol. 115 /2005/NĐ-CP and the State Agency imples the autonomy mechanism, which is responsible for the use of payroll and administrative management funding under the Digital Protocol. 130 /2005/ND-CP October 17, 2005 of the Government and Decree No. 117 /2013/NĐ-CP October 7, 2013 of the Government amended, adds some of the provisions of the Digital Protocol 130 /2005/ND-CP), to implement the wage reform regime in 2015, which makes wage increases for low-income people under the No. 1 Resolution. 78 /2014/QH13 November 10, 2014.

3. On the source of the wage reform, the local must use:

+ 50% increased the local budget in 2014 compared to the bill (not the number of land-use wage increases) delivered by the Prime Minister. The local case is difficult, the proportion of self-balancing from low local revenues, the number of revenue in 2014 compared to the bill that was handed down by the Prime Minister and to the localities when making wage reform is difficult due to unconditional supply. Drawn up between the local budget levels, the Ministry of Finance will consider specifically to determine the increase in revenue raised to the source of wage reform in 2015; at the same time the combined report of the Prime Minister results;

+ 50% increase local budget revenues (not to increase the increase in land use) in 2015 than the 2011 accounting was delivered by the Prime Minister;

+ The implementation of the 2014 wage reform did not yet use the move;

+ 10% of regular spending savings (not counting wages, having a salary calculation) the 2011 bill was granted a competent authority.

+ 10% savings in spending regularly (not counting wages, having a salary calculation) the 2012 spending increase compared to the 2011 cost of the genus was granted a competent authority.

+ 10% savings in spending regularly (not counting wages, having a salary calculation) the 2013 spending increase compared to the 2012 spending bill was granted a competent authority.

+ 10% of regular cost savings (not counting wages, salary properties) accounting in 2014 increased as the 2013 cost of the genus was granted.

+ 10% savings in spending regularly (not counting wages, having a salary calculation) the 2015 spending increase compared to the 2014 genus bill was granted a given jurisdiction.

+ 40% of the proceeds left the regime in 2015; the medical sector alone is 35%, after the cost of drugs, blood, fluids, chemicals, substitution supplies, consumer goods, expenses paid for permanent subscriptions, surgical subscriptions, procedures if structured in the price. -No, no, no. The number obtained to follow the regime of the administrative organs and the career unit is not deductiated directly to the work directly served in the case of the collection being obtained from jobs, services invested by the State or from jobs, services belonging to the government. State's prereative and has been guaranteed by the state budget for the operation, the number of tuition fees left to the public school; the number of records collected, the healing left to the public hospital after the cost of the drug, the blood fluids, the chemicals, the material. Instead, the supplies are consumable. The number of proceeds left to the regime that is directly minus the cost of direct service in the case of the collection is obtained from jobs, service by the State of the Investment or from jobs, the service of the state's privileged service, but has not yet been budgeted. The water guarantees the cost of the operation.

+ Number of deployment (if available) support from the central budget in the 2015 bill to make wage reform to a base salary of 1,150,000 per month.

4. The People's Committee of the Provinces, the Central City of the Central Committee after the implementation of the above-source measures without sufficient sources, the central budget supports to ensure the source of the implementation.

In the case of the provinces, the central city of the central city has a major source of money reform after securing a demand for a budget reform, reports the Treasury to review the settlement at a 2-Article clause. 1, Decision No. 383/QĐ-TTg on 3 April 2007 by the Prime Minister.

What? 5. Time of allocation, accounting and accounting input into the Tabmis system

1. The People 's Committee governs the decision of the Prime Minister' s decision on the assignment of the fall, the budget, the people ' s council and the decision to pay the bill, the local budget, the provincial budget allocation, and the additional level from the budget. the provincial level for the lower-level budget before December 10, 2014. The People's Committee granted the decision of the People's Committee of the Provincial People's Committee on the delivery of the bill, the budget of the Council of the People's Council, and the decision to pay the bill, the district budget before December 20, 2014. The Committee of the People's Committee on the decision of the District People's Committee on the delivery of the district, the budget of the Council of the People's Council, and the decision to determine the bill, the budget and the appropriation of the social budget before December 31, 2014. currently the allocation of regular expenditure on each category, the State Budget Board's paragraph, issued by Decision No. 33 /2008/QĐ-BTC June 2, 2008 of the Minister of Finance and Text of the Ministry of Finance amended, compleming this decision (if any); simultaneously sending the State Treasury where the transaction (one copy) as a base for payment and control.

The expected revenue base, the allocated budget costs, the ministries, the central authority (for the central budget) decision to allocate, deliver the budget bill to each unit using the budget; the People's Committee (for the local budget). The Council of People's Council decides to allocate state budgets on the site, bill the local budget, decide to allocate it to a budget bill that guarantees the revenue delivery, the 2015 budget to each unit using the budget. prior to December 31, 2014 and the organization of the public-budget project under the provisions of the State Budget Law.

The Provincial People 's Committee is responsible for reporting the allocation results, the local budget transaction for the slowest Finance Ministry is 5 days after the People' s Council jointly granted the decision to draft the budget under the right stipulation at Article 40 No. 60 /2003/ND-CP June 6, 2003 The government regulates details and guidelines for the implementation of the State Budget Law and Point 5.3 Section 5 Part III. 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance; reported the 2015 capital mobiles under Article 3 Article 8 of the State Budget Law, which balances the capital budget of the local budget to 31/12/2014 on the Ministry of Finance before 31/01/2015; reports the collection, chi, and the balance of the Reserve Fund. according to the regulations at Point 19.3 Section 19 Part IV Digital 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance.

2. The expected revenue base, the 2015 budget spent by the Prime Minister, the People's Committee of the People's Committee, the central reserve unit of the central budget and the local budget grants that implement the allocation and delivery of the collection, the budget for the units using the bank. The book is directly defined by the decree. 60 /2003/ND-CP 06/06/2003 The government regulates details and guidelines for the implementation of State Budget Law, Digital Information 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance. 60 /2003/ND-CP and additional instructions on this message (the financial agency report in terms of 1a, 1b, and 1c). Note some of the following points:

a) Within the 7 working days, since the date of receiving the appropriation of the budget bill, the financial institution must have the text to announce the results of the appraisal. If there are more than 7 days of work that the financial agency has not yet had the opinion of as agreed with the agency ' s allocation method, the unit has sent the financial agency. The case of the financial institution unanimously with the allocation method then the agency chief, the allocation budget allocation unit for the unit to use the budget directly, the co-depositor of the financial body, the State Treasury to the same level (according to models 2a, 2b and 2b). The 2c attached this message) and the State Treasury where the transaction (sent through the unit uses a detailed paper budget for the unit). The financial institution that offers adjustments is in the 3-day range of work since receiving the text of the financial agency, the agency, the allocation unit, which regulates and resent the financial body to unify; the case is not uniformable. adjust, the grant report has the authority to review, decided by regulation at Point 1.5, Section 1, Part IV, Digital Information. 59 /2003/TT-BTC April 23, 2003, of the Ministry of Finance.

b) The case after December 31, 2014, the I-issued reserve unit has not completed the assigned problem, the unit must report to the financial authority on the same level to review, deciding whether to extend the expected allocation time. The period of time allocation was delayed until January 31, 2015; this period, the financial agency, reported that it had the authority to adjust the unit's expenditures to supplement the government's budget. In case of the objective cause, overtaking the jurisdiction of the unit as unapproved of the authority granted the organization of the apparatus, the mechanism for task execution ..., the I-level reserve unit must envisage the completion deadline for the financial body to extend the period. allocated space, but not too late on March 31, 2015; over time, the remaining unallocated bill would adjust the unit's cost of the unit to add to the specified budget bill.

c) When the allocation, the delivery of the bill to the units using the budget, the first-level reserve unit must implement the allocation to reimbursate the already repaid, the receivable receivable agency's decision; the unit case does not allocate the bill to it. These receivages, the financial authorities have the text informing the agencies, units to redistribute, and inform the state Treasury agency the same level to be temporarily unfunded until receiving the allocation accordingly.

During the course of the run, the ministries, central agencies, and the added localities have the objective to urgently allocate and use the right source of funding, in time.

d) The case in January 2015 the unit using an unlicensed budget that decides to hand over the bill, the financial institution and the State Treasury to temporarily suspend the funds to perform the tasks that are spent on the units using the budget subordinated to the regulations. at Article 45 of the number. 60 /2003/ND-CP June 6, 2003. After 31 January 2015, the State Treasury halted funding for the use of budget units (except for the special case required by the written approval of the financial institution).

3. The entry of the bill into the Tabmis system is implemented by regulation at Digital. 107 /2008/TT-BTC November 18, 2008 and Digital News 123 /2014/TT-BTC August 27, 2014 of the Ministry of Finance.

Chapter II

MANAGEMENT ORGANIZATION, STATE BUDGET EXECUTIVE

What? 6. Budget and Management Management

1. The People ' s Committee, the Tax Authority, Customs and the relevant agencies responsible:

-The organization implemented at the beginning of the year of the budget, securing the right, sufficient, timely capture of the rule of law. It is not proposed to enact a new policy of reducing state budget, except for the case of tax cuts to make international commitments.

-Continue implementing implementation of the effective implementation of the amended Tax Laws, supplements such as the Amendment Law, addition of a number of provisions of the Tax Management Law; The Amendment Law, which adds some of the provisions of the Personal Income Tax Law; The Amendment Law, the addition of some provisions. of the value-added tax law; the amended law, the addition of a number of provisions of the corporate income tax law; the Administrative Violation Law and the timely implementation of fiscal policy mechanisms, new taxes since the new issue. The organization conducted a review of the licensing of the mineral rights to the mineral, which was to be obtained, and in time of the revenue of the mineral rights. At the same time, tracking the amount of land use has renewed to fully organize, in time to enter the state budget when it comes to submission.

-Continue to make the toll, the charge in accordance with the provisions of the law, the serious localities implement Directive No. 24 /2007/CT-TTg On 1 November 2007, the Prime Minister's Prime Minister on 1 November 2007 increased the development of the procedure for the implementation of the provisions of the law on fees, fees, and the policy of mobiling and the use of the people's donations. In order for units to have the funding for carrying out tasks assigned when making free of charges, the fee under Directive. 24 /2007/CT-TTg, The People's Committee of the Provinces, the Central City of the Central Committee, reported that the Council of People's Council on the same level mobiles funding for the units from the local budget.

-The organization's doing a digital directive. 33 /2008/CT-TTg November 20, 2008 of the Prime Minister and Directive No. 05 /CT-BTC on 21 December 2011 by the Minister of Finance for the implementation of fiscal policy and conclusions, the petition of the auditor, inspector.

2. Tax Authority, Customs Strengthening Tracking, inspection, control of the declaration of goods, codes, tax rates, values, numbers etc., tax prescriptions of organizations, individuals; timely detection of untrue cases, not enough tax numbers must submit to the public. There are further steps.

The amount of tax money in accordance with the correct regulation, in coordination with the authorities to implement the appropriate measures to obtain the tax debt into the state budget for each taxon in accordance with the procedure, the self-regulation of the law. Pushing for inspection, tax testing, which focuses on the inspection, audits of high-risk businesses on taxes, high-risk businesses that have been given tax returns, the business of using illegal invoices aimed at the failure of the state budget. Sectors, high risk sectors, price signs, capital transfer operations, e-commerce, cyber business, foreign contractors, real estate business, finance, banking, etc. for full access to state budgets. Tax fraud. Focused on directing the reform of tax administrative procedures to reduce time, the cost of taxpayers that contribute to the development of manufacturing, business.

3. The ministries, the Central Agency, the interested localities direct the management of the public assets, manage land use from the planning of land use, the geopolitical filing, the certification level of land use, land transfer to manage and collect the budget. In full time, in time of regulation, especially the revenues from the auction of land rights guaranteed to avoid debunking, the waste of public property. Pushing the rearrangement, handling the state owned by the state by Decision No. 09 /2007/QĐ-TTg 19/01/2007 and Decision No. 140 /2008/QĐ-TTg October 21, 2008, Prime Minister of the Prime Minister of Government to ensure progress at the direction of the Prime Minister at Directive 27/CT-TTg on August 25, 2014 on the strengthening of management of the headquarters, the operational base of operations.

What? 7. The organization runs the state budget bill.

The ministries, central agencies, local and unit use budget implementation of the budget in the scope of the budget bill are delivered; the financial institution, the State Treasury organizes the budget executive in the scope of the approved audit, carrying out control. It ' s strictly guaranteed by the right purpose, the standard, the standard, the state of state. Note:

1. The expenses from the source of the loan and the aid that perform the solution, control the rule according to the principle:

-For a bill of interest from a loan source, the aid in money: The right implementation is delivered and the mechanism implemented as a domestic capital (except for another regulation of the treaty).

-For a bill of interest from a loan source, the aid in the method of recording, state budget records:

+ Proposition costs from the loan source: Implemendable in the scope of the expected bill. If the actual financial progress of the project exceeds the bill assigned to the ministries, the central and local agencies promptly report the Ministry of Planning and Investment, the Ministry of Finance for the sum of the competent authority to decide.

+ Accounting from the source of funding: Implemendation of the project's solution.

2. Directed the agencies, the unit involved in coordination with the financial agency that actively refunds capital at the beginning of the year for important work projects in accordance with

The rule of regulation, especially the construction of dykes, irrigation, disaster prevention, disease, remediation of flood consequences, the migration project out of the dangerous landslide under the project granted jurisdiction.

3. Do not advance the next year ' s state budget bill, special case (flood disaster disaster, epidemics, defense, security, key tasks, urgency, etc.) ministries, central agencies and local agencies report the Department of Planning and Planning, Ministry of Foreign Affairs and Security Council. Investing, the Ministry of Finance to sum up the Prime Minister ' s Office report to the Standing Committee of the National Assembly review, the decision.

4. Regular examination, assessment of progress on projects, works; for projects, the implementation of the implementation of progress must promptly decide or report the authority to determine the correction to transfer funds to those projects. There is a fast deployment, likely to be completed in 2015 but has not yet been deployed.

5. In regular spending in 2015 delivered to the ministries, the Central Authority; the Ministry of Finance announced clear foreign currency expenditures so that the active units perform. For the equivalent budget of $500,000 per year, which is guaranteed by foreign currency according to the transaction, the process of implementation of the State Treasury still controls according to the internal cost of the unit, the case due to volatility increases. It ' s going to go to an internal cost, but the foreign currency bill is out, but the foreign currency is still going to give the Treasury to the Treasury Department to promptly process the cost of the currency; it ' s a $500,000 annual budget case, the ministries, the central body, are withdrawn. It ' s a foreign currency at the time of the transaction, but it didn ' t exceed the internal currency.

6. For the provinces, the Central City of Central if there is a need for a sudden but undelayed development that the budget bill is not responsive enough, it must rearrange the expenses in the assigned bill, or use the Reserve Fund. Financial reserves to meet the needs of that breakthrough. The Provincial People ' s Committee decided to use the Provincial Provincial Financial Reserve Fund in Regulation, Clause 3, Article 58 Digital Decree. 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines for the implementation of the State Budget Law.

7. Directed the agencies, the relevant unit in coordination with the financial body regularly examining the organization of the implementation of the regimes, policies in units, subordinated; radically saving the cost of the state management apparatus and the career; the implementation is simple. The payroll is tied to the government of the capital and the capital at the cost of the work; the maximum reduction of the details, the conference, the conference, the festival, the festival, the earthquake, the launch, the opening of the building, and the work on foreign affairs; and the reduction of the posts of the public. The international resolution in Vietnam in accordance with the state budget situation in 2015, the Prime Minister ' s direction was to host the forum conferences. The interests of Vietnam or the responsibility of Vietnam; do not purchase public vehicles (except for dedicated vehicles in accordance with the law); the business layout organizes the party congress, the funding of the major holidays, the anniversary of the establishment of the discipline in spirit. to save; actively arrange regular spending, prioritiate important tasks, ensuring the resources of implementing social security policies and regulating wages.

In the case of issuing applications, the unit using the wrong budget, the policy, especially the policies involved in implementing social policies, eradication of poverty, the need for timely treatment to ensure policy, the implementation regime. It ' s true and effective.

8. The situation report does the state budget forecast by regulation.

What? 8. Level execution, budget payment

1. For the units using the budget:

The five-year budget bill was delivered, the unit using the budget implementation of the bill-in-the-regime, to the extent that the cost of the budget was given by the state authorities and the progress, the volume of the task, to ensure the principle:

-Personal payments (salary, salary allowance, social allowable, etc.) guarantee monthly payments to wage subjects, subsidies from state budgets. The Ministry, the Central Agency, the People's Committee of the Provinces, the Central Committee of the Central Committee, and the organization make the pay of the pay through the account for the wage subjects; the State Treasury is tightly coordinated with the State Bank and its organizations. The implementation of the payment service implementing a serious job of paying wages through the account for wage subjects from the state budget by Directive No. 20 /2007/CT-TTg April 24, 2007, Prime Minister.

-Quote the donations (Social Insurance, Health Insurance, Industrial Insurance, corporate funding) in time for the Social Insurance agency in accordance with the law.

-Times-based expenses or only arise at a number of times such as basic building investments, procurement, large repairs and other non-regular properties that carry out payment according to the progress, the volume done according to the regulatory regime. Oh,

2. Make the draft withdrawal at the State Treasury for the submissions below:

a) The price aid for the newspapers, the magazine has been delivered in the bills of the ministries, the Central Authority: The Reserve Base is tasked with the authority to deliver and progress on the task of being subsidiated, the newspapers, the magazine as the withdrawal procedure at the State Treasury for sale. be paid in accordance with regulations at the Digital Information 161 /2012/TT-BTC 2/10/2012 of the Ministry of Finance guidelines for control of control, payment of state funds through the State Treasury;

b) The business of saving Lao students, Cambodia under the aid of aid: The expected base was assigned to the authorities and required work, units assigned to the training of Lao students, Cambodia as a withdrawal procedure at the State Treasury. to be paid in accordance with regulations at the Digital Information 161 /2012/TT-BTC 2/10/2012 of the Ministry of Finance;

c) National trade promotion: Ministry of commerce and subordinated units based on the implementation and implementation of the national trade promotion programs that implement the withdrawal at the State Treasury for a response or payment of funding. according to the regulations at the Digital Information 171 /2014/TT-BTC on 14 November 2014 by the Ministry of Finance to guide the financial mechanism of support from the state budget to implement the national trade promotion program;

d) National travel details: Ministry of Culture, Sports and Tourism and units of the basis of the delivery of the delivery and progress of the deployment of the National Tourist Advancement Promotion mission implementation of the draft withdrawal at the State Treasury to advance or bar. budget by regulation at the Digital Federal Information 163 /2014/TTLT-BTC-BVHTTDL December 12, 2014 of the United Nations Finance Ministry, the Ministry of Sports Culture and Tourism Guide to the financial management of the National Tourism Action Programme from 2013-2020;

The cost of ordering the production of documentaries and science, animated films, film films by state policy;

e) The additional balance from the upper-level budget for the lower budget: The expected base of balance from the upper-level budget to the lower-level budget is granted the authority to deliver and require the task of the task of spending, monthly financial institutions under the employer. withdrawal of the bill at the State Treasury to ensure the balance of the budget of its own; the socioeconomic budget withdrew at the Treasury of the State Treasury.

For the balance of balances from the central budget for the local budget, the monthly withdrawal rate of the principle does not exceed 1/12 of the total balance of the year; in particular months in the first quarter, the base required, the task of withdrawing the expected withdrawal may be higher. The average rate of withdrawal, but the total withdrawal of the first quarter was not above 30% of the year.

The local budget case was pre-approved the next year ' s budget-added bill from the central budget, which needs to be revoked in the balance of balance payments from the central budget for the local budget in 2015, the Treasury Department informed the Home Treasury. The amount of water except the amount of return for the year's accounting is given to the local; the remainder of the bill is divided equally in the year to withdraw. The previous number for the local budget was recovered as follows:

-For the previous number in the form of a spending order, the amount of the advance was also done by the form of a prepaid command from the central budget.

-For the preceding number in the form of a draft withdrawal, the State Treasury where the transaction performs the accounting adjustment from the advance to the central budget entity and the implementation of the additional local budget from the central budget.

In particular the need to increase the process of withdrawal, the Provincial People's Committee must have the document to recommend the Ministry of Finance to review, decide.

For the addition of the upper-level budget to the local-level budget, the base of revenue and demand-making, the People's Committee on the stipulation of the monthly budget withdrawal of the lower-level budget for local reality.

The financial agency 's budget bill, the Social People' s Committee (under C2-09/NS attached); State Treasury where the transaction checks the conditions: already in the bill delivered, in the monthly capital withdrawal limit, then the accounting of the cost. The top budget, the lower-level budget, the added content and the State Budget Board.

The case in the five-level budget on the pre-draft bill adds the next year's budget to the lower-level budget, when the pre-bill withdrawal must be taken into account, spending on the following year's budget by regulation.

g) The additional with a goal from the central budget for the local budget delivered by the Prime Minister in the first-year accounting is carried out as follows: the expected base of delivery, the amount of capital proviated by the regime and the progress of carrying out programs, tasks (including investment capital and career funding) led by the investment holder (or unit delivered on duty) reported; references to monthly payments payment results by the state Treasury agency where the transaction sent the Department of Finance; the Finance Department aggreging the need for withdrawal. Additional accounting aims from the central budget for the local budget (by a number of 3 attachments), with a draft bill (according to the C2-09/NS engaged). attached) to the State Treasury where the transaction to withdraw the additional capital has a target from the central budget for the local budget. The maximum withdrawal to the program, the mission was delivered by the Prime Minister. The Finance Department is responsible for the level of additional capital withdrawal that has a target from the central budget for the local budget to implement programs, the mandate has been handed over by the Prime Minister; the case of withdrawing funding to use is not on target. Or the right target, but not the end of the central budget.

The payment, pay for the investment owners and for the subjects to enjoy policies, regimes (career funding) from state budget capital is made in accordance with existing regulations.

The case of a local budget being pre-funded with an additional objective of having a goal from the central budget next year (including investment and career funding), it is necessary to recover in the additional draft of the target from the central budget for the local budget. In 2015, the Ministry of Finance informed the State Treasury that the number had to be withdrawn immediately in the first-year accounting, the remainder made the withdrawal of the bill at the State Treasury under the above regulations. The previous number for the local budget was recovered as follows:

-For the previous number in the form of a spending order, the amount of the advance number was also made in the form of an order of money from the central budget;

-For the preceding number in the form of a draft withdrawal, the State Treasury where the transaction performs the accounting adjustment from the advance to the central budget entity and the implementation of the additional local budget from the central budget.

h) The additional case with a goal from the central budget for the local budget to arise during the organization of the implementation of the budget bill (including the addition of an additional target from the central budget for the local budget) is carried out. as follows:

-The additional capital targeted from the central budget for the local budget arose during the organizational process to implement a budget bill to carry out room duties, combat, disaster remediation, fire, disease, disease, or mission of war, Other: based on the decision of the competent level, the Ministry of Finance has an additional notification of external information to the local budget. Based on the Ministry of Finance ' s announcement text, the Finance Department performs an accounting withdrawal at the State Treasury where the transaction is.

For an additional advance that has a target from the central budget for the local budget: the decision base of the competent level, the Ministry of Finance has a written statement of the Finance Department performing an advance to the advance at the State Treasury in the transaction. The Finance Finance Department withdrew the pre-draft bill by the following year.

-For the bank-central budget for the local budget, when the withdrawal of the payout performs the transfer of the transfer, temporary, and execution of the recall by regulation (adjusted accounting, food, in case of transfer). The number of additions to the local budget or a reduction in the local budget, reducing the central budget in the case must be reimbursable for the central budget.

i) The additional capital aims from the upper-level budget for the lower-level budget at the local levels (including the addition of an objective addition to the year-end plan), the source capacity base and the mission execution requirement, the People ' s Committee on the regulation. the withdrawal of the lower-level budget for the local practical fit.

Based on the financial agency 's budget bill, the Social People' s Committee (under C2-09/NS attached), the State Treasury where the transaction checks the conditions: already in the bills delivered, the progress made, the decision of the competent authority. add in the process of making a budget bill; then the upper-level budgetary accounting, the lower-level budget collection under the added additional content of the target and the state budget entry.

The monthly, slowest period on the 15th of the following month, the State Treasury (for the central budget) and the Provincial State Treasury, the district (for the local budget) made the synthesis, reported the financial agency to the same level as the result of the withdrawal expenditure. Balance, the supplemation of the upper-level budget for the lower-level budget in the last month under the current regulation. The case of finding localities to withdraw the balance of the balance, the additional target is not correct, the local state Treasury has a notification text for the same-level financial agency, while a temporary halt to the balance of the balance. There is an undefined target.

Periodically, the Provincial People's Committee is responsible for aggreging the Ministry of Finance's report of implementing an additional central budget budget that aims to implement policies. Whether the local case does not implement the report mode or the report is not correct and full by regulation, the Ministry of Finance will suspend the additional funding granted to the local until the local report is fully reported.

As for the accounting accounting of the additions, the advance from the upper-level budget to the local-level budget is implemented as stipulated for the supplements, the advance from the central budget to the local budget.

3. Do the level of the sum of money command on the tasks of the following:

a) The capital moves to lend to the social policy of the state (the poor, the special ethnic minority who is particularly difficult to improve housing, development of production, labor exports etc.) and other programs, projects according to the decision of the Prime Minister. -

b) The cost of funding for Vietnam Social Insurance to pay for pensions and social insurance subsidies;

c) The equity contribution, the chronicle of the international financial institutions (excluding those assigned in the bill of ministries, the central body that carried out the bill in the State Treasury);

d) The cost of capital and aid to the financial institutions of the State under the rule of law.

The foreign investment credit arbiter and policy of credit for poor households, minority people, and policy subjects;

e) Depose towards investment.

g) Support for businesses of utility, defense;

h) The addition of national reserves and reserves of national reserves (for important goods assigned by the State to the businesses implementation);

i) The East Coast Programme, the island (the portion of the funding for ministries, industry);

C) Chi performs special tasks and other related tasks are granted in the form of a payment order of the Public Security Service, the Defense under the decision of the authority of the authority;

l) Make sure to operate on the agencies of the Communist Party of Vietnam;

m) State of the State ' s groundbreaking aid to foreign countries; other local support to rectify the aftermath of natural disasters, floods, epidemics of disease;

n) Cost of price, aid, grants, order, order by state policy, or the implementation of a State assignment for businesses, units not regularly traded with the State Treasury (excluding the content stated in the savings, Clause 2 Articles 8) Hey!

o) The revenues, the budget record according to the regime.

The tasks that are spent with the order of the preexisting expenses are made when there is sufficient following conditions:

-In the expected bill delivered from the beginning of the year or an additional in the operating process.

-The standard, standard, standard-budget valuation.

-Full of all the files, the evidence from the prescribed regime.

-There is a written proposal by the Prime Minister to use the budget for the requirements of the required budget management regime.

When receiving the allocated offer profile, within five days of working the financial body examination, review all the regulatory conditions and the order of money on the Tabmis system (the central budget issued by the Ministry of Finance, the provincial budget issued by the Treasury Department). Enter, the district budget is due to the financial chamber. The state treasury is responsible for the Order of the Expenditure Of Recovery from the system and perform payment for the right-to-content-based budget beneficiary unit on the order of money and the right of regulation. The bank's personal expenses were sent by the People's Committee to the Treasury of the State. The case has not yet qualified for the payment level, but to ensure the requirements of the property and progress of work, the financial body performs a temporary degree under the regulatory regime, or at the discretion of the Minister of Finance (for the cost duties of the budget). the central government) and the Chairman of the People's Committee (for the duties of the local budget).

The state treasury is responsible for carrying out the validity test, the legalization of the order of money; the base of contents on the order of money, the implementation of the budget fund, transfer money into account or cash-level according to the regulatory regime to pay, payment for the organization. As a result, the individual is entitled to a budget in the time of the regulatory regime. In the case of unvalid, legal, one-day delay (since the date of receiving the certificate) must inform the Financial agency to handle it.

4. On the debt cost of the central budget made by regulation at paragraph 6, Section II, Digital News 107 /2008/TT-BTC November 18, 2008, of the Treasury Department supplemated a number of management points, governing the state budget and the documentation of the Ministry of Finance.

What? 9. Implemation of a unit bill using a budget

1. The case needs to adjust the forecast between the units using the underlying budget without changing the total and detailed changes in each sector of the given limb, the first-level project unit decision-making, sending the financial agency along to check the balance. accounting and implemented the expected adjustment in Tabmis, the copper depositor of the state Treasury where the transaction is based in control, issuing, payment.

For the unit to use the budget to reduce the problem, the State Treasury transaction checks, confirm the balance of the bill, confirm the adjustment to the unit I report unit report (fax, photocopy) to inform other units of the budget. adjuvate the expected increase. For budget use units which are expected to be increased in accounting, the financial body examines the amount of the accounting balance, confirming the expected adjustment of the unit using another relevant budget before adjusting the bill to the unit at the request of the order. The I.I.I. case does not have enough balance to adjust, the unit uses the unit to report the Grade I-Level Reserve unit to adjust.

2. The Grade I-level reserve unit case is issued with an additional interoperable authority to carry out the mission of birth, if the decision to add the bill has shown the details field details and the execution unit does not have to set the allocation method to the financial body. The appraisal, which the allocation of the bill to the unit directly and informs the State Treasury is relevant to implement; the case of the decision to add undetailed bills and the execution unit is at least 7 working days (since the date of adoption). is determined to hand over the bill, the first-level reserve unit must be set to allocate the allocation to the regulatory financial body by regulation.

3. The case that regulates the bill from the budget does not implement the autonomy to the cost of implementing the autonomy, the budget does not regularly go to regular funding, which regulates the task of spending in the cost of the funding bill unregulated, not automatically. Frequently but has been noted under the task of spending in the Year 's Anticipated Delivery Decision or the Additional Accounting Decision in the Year of the Prime Minister' s Year, the Minister of Fiscal Finance needs to have the unified opinion of the financial agency to ensure. The allocation of funds is carried out.

4. The case of an expected adjustment between the Vietnamese authorities in the foreign country performs by regulation at No. 146 /2013/TT-BTC October 22, 2013 of the Ministry of Finance regulates the financial management regime, which is property to the Vietnamese body abroad.

What? 10. Make the transition to next year

The Ministry, the Central Agency, the local government's strict management of the state budget to reduce the number of sources of origin, only to make a move on some of the remaining tasks and actually need to follow the resolution of the National Assembly.

What? 11. Practice of savings, anti-waste; room, anti-corruption

The ministries, the central body, the local organization, do fully implement the provisions of the Chamber of Laws, anti-corruption, the Law of Saving and Wasting. At the same time, in time, full of mistakes are discovered through the test, inspection, audit; the responsibility of each organization, the individual, and the execution of responsibility for the unit chief to use the state budget in management. It ' s a budget run that ' s going to be lost, wasted, using a wrong budget, policy.

What? 12. Make a financial public, state budget

1. The ministries, the Central Agency, the local direction and fully implement the regulations at the Digital Decision. 192 /2004/QĐ-TTg 16 November 2004 by the Prime Minister of the Government of the Government on Financial Financing Statute on state budget levels, budget bill units, government-funded institutions, basic building investment projects that use state budget capital, state budgets, and other financial institutions. State enterprises, funds derived from state budgets and funds derived from the donations of the people and the Department of Finance ' s guidelines on public, which note:

a) The Financial Authority of the Implementation Regime of the state of the state budget in accordance with the provisions of the 03 /2005/TT-BTC 06/01/2005 of the Ministry of Finance directed the implementation of the financial public public regulation on state budget levels and the regime reporting the financial public implementation of the financial public, Digital News 54 /2006/TT-BTC June 19, 2006 of the Ministry of Finance on the guidelines of the Financial Public Financing Statute for the direct support of the state budget on the individual, the population.

b) The use of the budget implementation of the public publication in accordance with regulations at No. 21 /2005/TT-BTC April 22, 2005, the Ministry of Finance is instructed to implement the financial public regulation of budget bills and the institutions supported by the state budget.

c) State enterprises perform publicly in accordance with the regulation at the Digital Information. 29 /2005/TT-BTC April 14, 2005, of the Ministry of Finance guidelines for the Public Financial Regulation for the state-owned enterprise.

d) The agencies, the unit that used the source of capital investment development of the state budget made public according to regulation at the Digital Information 10 /2005/TT- BTC on 02/02/2005, the Ministry of Finance directed the implementation of the financial public regulation of the allocation, management of the use of capital investment capital of the state budget capital.

The agencies, the unit entrusted to the funds derived from the state budget and the funds derived from the contributions made by the people made public in accordance with the guidelines at No. 19 /2005/TT-BTC On 11 March 2005, the Ministry of Finance on public financing of funds derived from the state budget and funds derived from the people's donations.

2. Push for public registration on public media with tax evasion cases, tax fraud, non-taxing, on the provisions of the Tax Management Act.

3. Public disclosure of details, conferences, seminars, festivals, animals, launches and trips abroad; periodically six months and years, ministries, central agencies and local agencies reporting the use of funding (already arranged bills, funds have been announced). Allocation, use, number of foreign workers delegated to the Ministry of Finance to synthesize authorship report.

4. The agencies, units, organizations that use state assets make public implementation by regulation at the No. 1 Decision. 115 /2008/QĐ-TTg The Prime Minister's office on 27 August 2008, the government's use of state assets, public career units, and the organization of state property.

At the same time to implement the Number Decision 192 /2004/QĐ-TTg 16 November 2004 by the Prime Minister, the state budget of the state, the units using the budget must carry out a situation reporting the situation to implement the public process and send the authorities to synthesize the overall assessment in the country by the regime. regulation. Ministries, the Central Authority and the Local (Treasury Department) are responsible for sending public reports to the Ministry of Finance shortly after the implementation of the 2015 budget bill and the 2013 budget decision.

Chapter III

THE ORGANIZATION.

What? 13. Terms of execution

1. This message is effective from 1 January 2015 and applies to the 2015 budget year.

2. The case of the applicable law-based texts applied to this message is modified, complemated or replaced by the new text, which applies to the new text.

3. The ministries, the Central Agency, the People's Committee of the Provinces, the Central Committee of the Central Committee of the Prescribed Bases at this Notice to direct the agencies, units of subordination and the local government subordinate to the organization. The previous regulations contrary to regulation in this information are made in accordance with this information. In the course of the organization, if there are proposals for a timely reflection of the Ministry of Finance to coordinate the solution.