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Circular No. 84/2014/tt-Btc: Guide To Build The State Budget Estimates, 2015

Original Language Title: Thông tư 84/2014/TT-BTC: Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2015

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Number: 84 /2014/TT-BTC
Hanoi, June 27, 2014


The direction of construction of the state budget project in 2015


Base of Protocol 60 /2003/ND-CP June 6, 2003 by the Government Regulation and guidelines for the implementation of the State Budget Law;

Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;

Implementing Directive 14/CT-TTg on 14 June 2014 by the Prime Minister on the construction of the economic-economic development plan and the state budget forecast of 2015;

At the suggestion of the Secretary of State Budget;

The Minister of Finance issued the Smart Water Budget Fund (NSNN) construction in 2015.

Chapter I


What? 1. General Regulation

1. NSNN mission assessment base in 2014:

a) NSNN mission in 2014 was passed by Congress at the Digital Resolution 57 /2013/QH13 November 12, 2013 by Congress XIII on the NSNN project in 2014, the Digital Resolution. 61 /2013/QH13 November 15, 2013 by Congress XIII on the Central Budget allocation (NSTW) in 2014, Decision No. 2337/QĐ-TTg on 30 November 2013 by the Prime Minister for the 2014 NSNN transaction, Decision No. 2617/QĐ-TTg December 31, 2015. 2013 by the Prime Minister for the investment of capital planning development development of the NSNN in 2014; other decisions by the Prime Minister on the addition of the budget during the NSNN operating process in 2014.

b) Executive documents of the Government include: Resolution No. 01 /NQ-CP on 2 January 2014 on tasks, the solution primarily directed the implementation of the Economic Development Plan-Social Development Plan and the 2014 NSNN; Protocol No. 204 /2013/ND-CP of the Government of Regulation and guidelines for the implementation of the National Assembly Resolution on some of the implementation of the NSNN 2013-2014; the resolution of the monthly Government Session.

c) 199 /2013/TT-BTC December 20, 2013 of the Ministry of Finance regulations on the implementation of the NSNN project in 2014.

d) The situation carried out financial duties-NSNN for the first 6 months of the year; the solutions for the last six months of the year to strive to complete beyond the NSNN 2014 event were decided by the National Assembly, the People's Council.

2. Attending the Government ' s direction in the social economic executive, the ministries, the Central Agency and the local report, assess the results of the 2014 NNNN collection under the National Assembly resolution (including the effects of the implementation of the revised tax laws, supplements). as the Amendment Act, which complements some of the provisions of the Increased Value Tax Law, the Amendment Law, adds some of the provisions of the Corporate Income Tax Act, etc.); the results carry out conclusions, the petition of the authorities for administrative reform work, the bar. Lookup, audits, solving the denouncing complaint, the corruption prevention case when the organization performs NSNN collection; the measures have applied to strengthen the discipline, fiscal discipline, anti-budget, anti-transfer, tax debunking, reduced tax debt; and the budget of social security policies, policies for policy families, public workers, poor households, minority people, and so on. the deep, remote region; secure funding for security, defense to hold national sovereignty, political stability and social order; and proposed petitions relating to the collection policies-the NSNN, other regime policies (if any) send the Ministry of Finance and Finance to the United States. The ministries, the agency that are involved in modified research, supplements or grants have a revised authority, replenelated in time.

What? 2. Evaluation of the execution of NSNN

The NNN revenue base, the first six months of the year, forecast the business production situation, market price performance, performing a review of increased impact factors, reduced revenue, petit regulatory solutions to strive to complete the highest level of the project. The NSNN was 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 2014 budgeting: The manufacturing situation-business, export-import activity of businesses, economic institutions belonging to economic components due to the impact of the factors (high input costs, and other factors). level of hard credit access, reduced purchasing power, slow consumption, etc.); the results of the implementation of the production and consumption yield of the products primarily; the sale price, profit; the rate of growth of the total retail sales of goods and consumer services revenues; the pace of increased industrial production value; the level of increase, the decrease in capital investment of economic components; the ability to access credit capital carrying out investments. The new investment project, the expanded investment, the depth investment of businesses in the conditions of bad debt processing, the structure of the previous debt of the majority of the businesses is very slow.

2. Assessment of the deployment situation, the results of the implementation of the measures taken by the Government ' s Resolution 01 /NQ-CP, The Digital Protocol 204 /2013/ND-CP of the Government of the Blueprint And Guidelines of the National Assembly Resolution on some of the implementation of NSNN 2013-2014; impact on NSNN due to the implementation of the amended New Tax Laws, the addition (Amendment Law, the addition of a number of provisions of the Tax Law) The increased rule, the amendment law, the addition of a number of corporate income tax laws, etc.); the exemption, reduction, renewal, tax adjustment of 2014 under Congressional, Government; the extension of taxing time, exemption from income tax, import, import, etc. Special consumption tax on foreign investment businesses by the Prime Minister ' s conclusions at the 207 /TB-VPCP announcement of the day. May 20, 2014 by the Office of Government and the Guided Texts of the Ministry of Finance.

3. Evaluation of the handling of the handling and recovery of tax debt, reduced the tax liability rate of 2014: Identitifully the tax debunking of December 31, 2013, which envisage the number of debt that was born in 2014, the tax debt revoked in 2014 and the tax owed to 31 December 2014. 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 returns increased by the end of 2014; the number of tax returns issued by business in 2014; the number of completion expected for the business; tight control of 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 existing, inadequable, regulatory processes to take over the budget; petition regulating mechanisms, policies to reduce factors. The risk in value tax management increases the next time, especially the risks in the tax refund.

5. Assessment of coordination results between the levels, the relevant industries in the NSNN collection management, the sale of state property prices, the rights to land use, and the organization to implement the inspection, inspection, control of tax debt recovery, anti-failure, anti-war smuggling, anti-trade fraud, anti-transfer fraud; the number of tax petitions pursued through inspection work, inspection of the tax authority; the number of petitions of the State Audit agency, the Government Inspects and expected to submit to the NSNN in the year; ants. The solutions that regulate management mechanisms, monitor, strengthen the regime, enhance the efficiency of applying tax legislation; push and diversify the financial system. chemical forms of propaganda, support, legal advice on taxes for businesses and social communities.

6. Evaluation of the results of implementing the implementation of the mechanisms, the procurement policy; the review of new tax policies enacted, revised, added in 2013, in 2014 in accordance with the tax reduction route following international commitments acting to the NSNN; recommending petitions to support. adjustment mechanisms, policies (if available).

7. Evaluation of the results made up the toll, the fee, the six-month administrative penalty collection and all of 2014.

What? 3. Assessment of the situation that performs the development of development

1. Evaluation of the layout and organization implementation of the basic building investment capital (XDCB) in 2014:

a) Assessment of allocation situation, XDCB investment expense delivery in 2014:

-The allocation, the layout of the 2014 XDCB investment capital for the projects, the work was completed in 2013 onwards; the layout of the ODA projects; the work, the project completed in 2014, the transition projects and new launch 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 2014 XDCB investment expense task:

-Assessment of the implementation of the 2014 XDCB investment plan that includes the value of the execution volume, payment capital to the end of the quarter of 2014 (including the completed volume payment and investment capital repayment payment), the volume of implementation and payment capital. On December 31, 2014, with a detailed appendix to the project, the total number of investments was approved, which was the capital's capital until 2013, the 2014 capital plan according to the above content.

-Evaluating progress on the implementation of programs, projects of importance, national target programs, key projects; projects that use the source of formal development support, preferable capital (the solution process, the ability to guarantee the capital); the situation. There are projects, the work that has been in use since 2013, but not enough capital.

-Assessment of the situation made from pre-capitalization in 2014 for investment projects under the decision of the competent authority.

-Overall, assessment of the situation and results processing of XDCB investment volumes from the source NSNN under the Directs of the Prime Minister (Directive No. 27/CT-TTg October 10, 2012 and Directive No. 14/CT-TTg on June 28, 2013); proposal, petition. the solutions to handle the stagnate liabilities.

-Assessment of the investment of the investment project completed by Directive No. 27/CT-TTg on December 27, 2013 by the Prime Minister, which states: the number of projects has been completed but not determined by statute until the end of June 2014 and is expected to expire in June. 2014; the project time has been completed but has not been resolved, the cause and the solution handled.

-Assessment of the mobiles, recall and repayment of capital sources (including the state Treasury) to implement projects, infrastructure investments. The proposal for solutions to enhance efficiency in the deployment and management of NSNNs for the works, the investment project.

2. Evaluation of the results of the implementation of the development assistance mission in 2014:

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 rates (the base determines interest rates, interest rates, the preferable credit rate policy) in the case of changing market interest rates); administrative reform in the investment review procedure and loan review.

b) The implementation of policy credit for poor households, poor households, and social policy subjects; student credit, students, preferable credit for particularly difficult minority ethnic communities, ... (The scope, subject; operational results, loan balance, yield interest rates, interest rates offset interest rates; loan conditions; access to credit; etc.).

c) The implementation of the 2014 national reserve (national reserve by group by group; the reserve of some essential commodities); plans to export, import of national reserves, export non-income, 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 of food; ensure food security; security, security, and safety order. society; ...

What? 4. Evaluation of the situation carrying out regular limb duties

1. Evaluation of the implementation of the NSNN for the first six months of the year and expected both in 2014 (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 2014. Evaluation of the results of the objectives, tasks, programs, large projects of each ministry, industry, sector, local; difficulties, entanged, and proposed treatment.

2. Evaluation of the results of implementation and difficulties, entangled in the implementation of tasks, mechanisms, policies and the spending of the expenditure simultaneously petit for remedied solutions in 2014, namely:

a) For regimes, social security policies: Social protection policy, policy towards elderly people, people with disabilities; health insurance policies that support the poor, children under 6, the poor, students, students, households, and farmers. In, forestry, forestry, fishing and matches; policy towards the conflict of the War of the Organization of the Fatherland, for international duty; the policy of housing support for households with the revolution; policy towards poor households and poor households, Ethnic minorities, people in particularly difficult regions (programs that support poverty alleviation and sustainability on poor districts; support). The land of production, soil, housing, housing, and water for the poor minority of people, lives in poverty; ...); the policy of supporting the money for poor households, social policy pursuits of 268/QD-TTg on 23 February 2011, and Decision-making. 28 /2014/QĐ-TTg April 7, 2014 of the Prime Minister rules the structure of the electricity retail price expression; policy towards the voluntary child intellectual of rural development communes, the mountainous region of 2013-2020 pursues 1758/QĐ-TTg on September 30, 2018. 2013 by the Prime Minister; unemployment insurance policy; support for the prevention of disease and prevention, disaster recovery, flood storm, famine relief for people; fishermen support policies that meet at sea level, fishing, and loan support policy. capital and offset interest rates in order to reduce harvest losses on agricultural products, fisheries; ... Overall evaluation of all policies, regimes, identifying overlapping content, coincicing to petition for the assembly or to abolish the policies, the regime does not conform to reality.

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. The organizational situation evaluated the implementation of the autonomy regime, which is responsible for the implementation of the mission, the organization of the apparatus, the payroll and finance of the established career units under Government Decree and Guidance Parameters; and Decision No. 1. 39 /2008/QĐ-TTg March 14, 2008 by the Prime Minister of the Government of the Government of the Contracting Statute, ordered, tasked with providing a public service service using NSNN. Assessment of the implementation of the government action program enacted by Resolution No. 40 /NQ-CP on August 9, 2012 of the Government and the renewal of operational mechanisms, financial mechanisms and wages tied to the operational results of the career unit. It was established by the conclusion of the 63-KL/TW issue dated May 27, 2013 of the 7th Conference on the 11th Central Committee.

c) The field of education: Control, specific determination of free funding, reduced tuition fees and supporting the cost of learning due to the amendment, the addition of the object and change of payment-level methods, reducing tuition and supporting the cost of learning regulation at the Decree. 74 /2013/NĐ-CP July 15, 2013 by the Government with the corresponding regulation at the Decree 49 /2010/NĐ-CP; in which for vocational education institutions and public higher education in ministries, the industry, the Central agency defines a fee level of compensation on the basis of an object list exempt from tuition fees, reduced tuition fees, and the fees for each sector, the profession. Training is granted jurisdiction.

d) Health field: Control of the implementation of the Decision 73 /2011/QĐ-TTg December 28, 2011 on the December 28, 2011 issue of the regulation of some of the special auxiliary regimes to the public, the officer, the worker in the public health facilities and the anti-translation regime, which calculated the details of the resources that implement this regime: the NSP source. Self-balancing, targeted NSTW sources, a career source of medical facilities and other legal revenues.

e) Assessment of the implementation of the Administrative Violation Disposal Law and manual text; favorable, difficult, and petite (if available).

3. Assessment of the implementation of mechanisms, socialization policy, the focus of trend analysis and sustainability of generalized criteria: the total resources and resources structure of investment society for industry development, sector; the number of facilities that are invested in the sector. from socialization resources; economic-social efficiency has been achieved from these socialization facilities; existing, causes, and solutions need to be done to adjust. With some areas where rapid socialization needs to focus on analyzing the causes, proposing possible solutions in 2014.

a) Higher Education: Evaluation of mechanisms, income regulatory policies are performing in higher education institutions, self-based self-control mechanisms, self-responsibility, attracting financial resources for development, raising the quality of service, specific:

Scrutinism, selection of tasks assigned to self-determination and responsible schools, attached to the standard of implementation to serve for inspection, evaluation, and strict management in the direction of continuing delivery of the existing implementation to the tasks that have been made. be delivered and extended streamline or step-step with a devolve mission. Job-collecting jobs, uncollected jobs outside the tuition fees must be publicly, managed, serving on purpose. A review of tuition fees at university training facilities on the basis of actual costs and the ability to meet the needs of training in each industry group. High quality training programs are obtained by the cost of training required by requirements and agreement between learnmen and training facilities.

Analysis of the limited existence of the financial distribution mechanism, distribution of income in training units (bonus costs, support money, encouraging incentive to raise labor productivity, initiative of labor improvement, the mechanism for part of the source of revenue to improve). to invest in higher education facilities.

b) Technology Science: The implementation of the implementation of the implementation of the implementation of the Law of Science and Technology in 2013 and the manual text; the situation performs the resulting conversion of scientific institutions and public technology to the self-responsible self-responsible self-government. Define at Decree. 115 /2005/NĐ-CP September 5, 2005 of the Government, Decree 96 /2010/NĐ-CP September 20, 2010 by the Government amended, supplemation of Protocol 115 /2005/NĐ-CP and Decree 80 /2007/ND-CP May 19, 2007 Government of Science and Science, in particular:

-The total number of organizations has transformed and the number of organizations has transformed into the forms: Self-hosting of regular operating costs; scientific and technological enterprise; the organization of scientific research and technological development, scientific and technological services organization, and technology. is not self-assured of regular operational funding; scientific and technological organization works in the field of basic research, strategy, policy, economic level building-specialized engineering, state management, and management.

-The number of organizations that have not yet been transformed (to exist, the cause, ... that has yet to be transformed by regulation).

-Evaluating the results, existing entanglement and petitions, proposed modification of the conversion mechanism, the autonomy mechanism specified in the Decree and implementation guidelines;

What? 5. Assessment of the implementation of the National Targeting Programs, Programs, Proposal due to ministries, Central agencies, and local entities jointly approved by the Prime Minister until 2015.

1. The ministries, central agencies and local agencies assess the allocation, delivery, implementation of a bill of national target programs, programs, projects in 2014; favorable, difficult, entangled (if available) in the deployment.

Efficient evaluation of the host of national objectives programs, programs, projects on the site; results achieved, existing, limited, causes, and remedied solutions.

2. For national target programs, Programs, Implementation Projects with both foreign-capital funds, a thorough evaluation of the state of foreign capital funds, financial mechanisms, and petitions (if any). Effective review of the use of foreign capital for training content content, increased capacity, building legal text, increased institutional, media.

3. Evaluation of the ability to balance the local budget (NSDP) and community mobiles to implement the National Goals Programme, Program, Project on the site. The case of a low mobiles compared to the expected, clarified the cause, the responsibility of the parties involved, simultaneously proposed the solution to ensure the source of the program's objectives on the site. The case is not able to mobilize the additional resources required to have the power-cage authority, collapse the target.

What? 6. The cost of making a base salary of $1,150,000 a month.

The report on the payroll, the payroll, the source of the $1,150,000-per-month basis and the determination of the surplus-wage reform to 2015 (if any).

What? 7. Some of the special points in assessing the 2014 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. Evaluation of the ability to balance the NSDP compared to the estimate, the measures have and will take to ensure the NSPP balance include: increased striving, cost savings, cost-cutting, use of local residual financial resources (the source of wage reform, source). 2013, Financial Reserve Fund, ...). The offer to clarify each source, the number used, the balance (if available).

2. Results implementation of the 30a/2008/NQ-CP Resolution December 27, 2008 Government of the Government on Program support reduction of fast and sustainable poverty reduction to 62 poor districts; Protocol No. 49 /2010/NĐ-CP May 14, 2010 and Decree 74 /2013/NĐ-CP July 15, 2013, of the Government on the exemption, reduce tuition fees, support the cost of learning and the collection mechanism, use tuition fees on the educational basis of the national education system; social protection policy; Decision No. 1. 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early childhood education in 2011-2015; the Elderly Law, Disability Law; the policy of supporting the students of the boarding, semi-residential, and pension support; ...

3. The deployment of the budget expenditure on the state ' s policy mechanisms for economic development-social, poverty alleviation: health insurance policy on poor people, minorities, children under the age of six, supporting the poor to participate. Health insurance, support for the household of agriculture, forestry, fishing, and matches engaged in health insurance, unemployment insurance policy, government support policy; the capital layout for planning work, ... locally.

4. Evaluation of budget layup (including the NSTW support for the NSDP-if present) and use of a contingus for security, defence; prevention, disaster remediation, human disease and on livestock, poultry, crops; sex; Using the budget bill to 30 June 2014.

5. The correct calculation, which counts enough funding to give birth support to the rice producer, local support for grain production by regulation at the Digital Protocol 42 /2012/NĐ-CP May 11, 2012 of the Government on Management, use of rice cultivation.

6. Assessment of the situation implementation of the free water-free policy on the local table; the implementation of the deployment situation exempts 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.

7. Assessment of the situation made from the source of the money using the land for the investment of local infrastructure structures, the practice of measuring, setting up the geopolitical record, the license level certification of land use and the allocation of land development funds from the revenue source. the use of land and land rent by regulation at the Digital Decree 43 /2014/ND-CP May 15, 2014 of the Government.

8. The execution of infrastructure investment mobiles (including the mobiling situation, the capital layout for the return of both the original and interest to 30 June 2014) stipulated at paragraph 3, Article 8 NSNN, including: the first balance of debt, the number of mobiles of the year, the number of payments to the limit. Debt mobiles to 31 December 2014 (for the City of Hanoi and Ho Chi Minh City assess capital raising investment under the financial mechanism-the local asset budget); the debt balance, the debt-paying loan of the NSDP details according to each source (left). vote, borrowing foreign loans of Government, borrowing of the Vietnam Development Bank, borrowing money treasury and other loans); expects the source of the debt to be paid. in the year.

9. Evaluation of the implementation of a resilient program of canals, rural traffic, village infrastructure, fishery infrastructure (including execution results, result of both original and interest returns).

10. 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.

11. Evaluation, analysis of the collection 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 funds); the rate of unsold ticket sales; the use of the proceeds from the investment lottery activity of local social welfare works, right investment, enough on educational works, healthcare according to the resolution. 68 /2006/NQ-QH11.

Chapter II


What? 8. Target, request

1. Goal: In 2015 was the last year of the implementation of the 2011-2015 NSNN economic development plan and NSNN, the 2015 NSNN built with a macroeconomic stability target, a reasonable growth rate; continued implementation of inflation; increased spending. for the defense, security meets the requirement in the new situation; ensuring social security; the priority of developing the island sea, supporting marine fishing, farming, fishing, fishing.

2. Required: The NNN project construction work in 2015 needs to comply with the following requirements:

-The ministries, central agencies and target-base localities, the 2015 economic-economic development mission, which follows the goals, the business development mission-the 2011-2015 stage of the industry, the field and the local together with the requirements of public spending. close to building the 2015 NSNN project close to the mission, operating the focus of the agency, the unit; the right mode, standard, the current cost of the budget, in which the proactive employer order the order of first-degree tasks according to the level of urgency to proactive. operator, cut in the necessary case.

-Make an investment savings start from the layout of the expected layout attached to the management mechanism, which is balanced under a medium term plan. Scanning, cage-making, policy, frequent tasks avoid overlap, waste.

-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 2015 NSNN acquisition must be built on a 2014 budget-specific implementation assessment basis, which adheres to the investment advisory indicators, production development-business (IIP), inventory index (IIP), inventory index (IIP). of the entire manufacturing industry, manufacturing, the employment index of industrial enterprises, the growth rate of industrial production in some of the key industrial localities of Ho Chi Minh City, Hanoi, Haiphong, Binyang, Dong Nai, Madam. Chinatown) and commercial activity, export export in 2015; at the same time, calculated the specifics of increased factors, reduced revenues due to the implementation of the Laws the revised new tax, the addition (Amendment law, addition of a number of provisions of the Special Consumption Tax Law, Amendment Law, addition of some of the Land Law, etc.); new tax policy and guided texts; due to the implementation of the international commitment tax cuts; due to the Implement new regulations on increased risk extraction and bad debt treatment for credit organizations; the revenues are to be renewed, exemplifully, down on the resolutions of the National Assembly, Government; the review of consideration in the context of the continuing economy. They ' re restructured, innovated models, and they ' re moving from the outside.

Analysis of the factors that impact the collection due to increased tracking, testing, controlling the tax prescriptions of organizations, individuals to detect and process timely cases of untrue account, not enough tax numbers must submit; the decision only is decisive. Against the fall, the income tax revenues from the previous year, the revenues from the investment projects have run out of time, the revenues were discovered through inspection, inspection, audits, and ...

On that basis, set the target of mobiling into the NSNN in 2015 from taxes, fees of about 18-19% of GDP. Domestic earnings (not to be collected from crude oil, land use) strive to increase the average by 14-16% compared to the 2014 implementation assessment (excluding the increased factors, reduced revenues due to policy changes). The budget bill from export-import activity increased by 6-8% compared to the 2014 implementation rate. The rate of particular gain depends on conditions, characteristics, and consistent with the rate of economic growth on each local table.

1. Build a local income bill

The local construction of the NNNN on the table in 2015 in addition to ensuring the requirements as stated above, must aggregate all of the revenues from the site (including the number of budgets in the commune, ward, town). When the 2015 NSNN acquisition had to be based on a fully efficient evaluation basis implemented in 2013; requirements for striving and possible implementation in 2014 and the number of tests on the 2015 collection were announced.

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 it took effect in 2014 and the policies expected to be revised, added and enforced in 2014 and 2015 (Amendment Law, addition of a number of Special Consumption Tax Laws, Amendment Law, Supplements some of the provisions of the Law of Exceptional Consumption). of the Law of the Land, Decree number 209 /2013/NĐ-CP December 18, 2013 of the Government rules the details and guidelines that implement some of the provisions of the Value Value Tax Law, the Digital Protocol. 44 /2014/ND-CP The May 15, 2014 Government of the Government Regulates Land Prices, ...), the impact from the expiration of the force of immunity, reduction, extension, tax adjustment under the Resolve of Congress, Government, impact from domestic market stimulus programs, stimulus Domestic consumption; the increased impact from business support solutions to product consumption, reduction of inventory; the efficiency of price-free programs that do not use support from NSNN, effective from increased operations testing, market control, anti-aircraft, and more. Smuggling, trade fraud, detection, prevention and disposal of evasion, tax evasion, price transfers, pricing, market protection and people. consumption; activities that collect administrative violations.

2. Build an expected export of export operations:

Built on an analysis basis, an export performance assessment, import of taxable items that impact the budget collection; the sustainability of the export tranche, import of capital items; the level of commercial gain, the investment and the value of investment. The standard of implementation of the intrusion, expansion of the export market; the promotion of commercial promotion, consolidation and expansion of the export market; the course of the implementation of tax cuts to implement international economic integration commitments; impact due to regulations. set, the standard in international trade (the technical standard, technical standards, the appropriate evaluation process, hygiene regulation and the control of the public). animal); the impact due to the signing and participation of the Free Trade Agreement between Vietnam and the European Free Trade Bloc (EFTA), the Vietnam-South Korea Free Trade Agreement (VKFTA), the Free Trade Agreement between Vietnam and the United Nations. Russia-Belarus-Kazakhstan Customs, ...

Analysis, which envisaged the impact on NSNN revenues due to price impact, rate, increase, export sales, specifically the goods of each export group (shallow, forestry; fuel, minerals; industrial processing), according to each market. The impact on NSNN revenues due to the change in rates, prices, increases, decreases in the amount per item of each import group (the group needs import controls, the import limit group, the import group, the other commodity group) of the business sector. 100% of the domestic capital, the business has foreign investment; ... and in the import market.

The bill is to be built on the basis of the right implementation of customs procedure; inspection, customs supervision, export tax, import tax, and tax management for export goods, regulation of regulation at Digital Information. 128 /2013/TT-BTC September 10, 2013 by the Ministry of Finance; the tax rate of the export tax rate, the preferable import tax on the portfolio of tax-provided tax item No. 164 /2013/TT-BTC November 15, 2013 by the Ministry of Finance and relevant documents. The simplification of simplification of administrative procedures in the customs sector to shorn the information time and to reduce costs on goods of exports, imports. Increased anti-austerity measures: tax liability treatment, anti-smuggling, tax evasion, anti-trade fraud.

3. The proceeds left behind the regime (tuition, fees, other fees and other contributions of contributions, the health sector alone is the price of the search, healing):

The ministries, the Central Authority and the local base of the revenue base in 2013, estimated to be in 2014, which envisage adjusting the revenue levels in 2015, the ability to contribute to the service users and the factors expected to impact 2015 to build. It ' s a very, very positive, integrated collection. The financial services of the agency's business, unit, non-NSNN, are not included in the cost, NSNN's fee, but must have their own bills to track, manage.

What? 10. NSNN Building

In the context of limited resources, Vietnam-China relations will impact the economy and the NSNN in 2015, while the need for investment in development, social security guarantees, security defense, social order ... very large, so NSNN in 2015 continues to be difficult. Towel. Thus, the ministries, central and local agencies need to remove the savings point to save, fight waste right away from the important task identification, the focus required in 2015, and the implementation of the NSNN in accordance with the laws of the regime. standard, current budgetary costs, in the scope of the test number are notified by the authority of the authority; actively arrange the order of first-degree tasks according to the level of urgency, the ability to deploy in 2015 to complete the political mandate, The program, the project, was granted the authorship of approval on the basis of the allocated NSNN resources. Grouping the limb duties to proactively run, cut in the case necessary.

For the timely service of the 2015 NSNN project construction work, industry departments, sectors of responsibility:

-Continue to scrutinate the economic-engineering pricing system, the management sector for the amendment, addition or abolition of jurisdiction or authorship that has the authority to repeal or modify, add economic level-the technique is not consistent with the practice.

-An urgent review of the overall control of social security policies to repeal by jurisdiction or authorship to abolish cross-overlapping policies, to be used for the source of real social security policies. Only the new policy will be issued when the balance is available.

The construction of the 2015 NSNN project for a number of areas, the specific task was carried out as follows:

1. Build development investment expenses:

The planned 2015 investment development should be consistent with the economic-economic development plan of 2015 and 5 years 2011-2015; in accordance with the 2014-2015 period-ending investment plan was granted authoritated by the authority; guarantee investment development on the site. The total NSNN is reasonable.

For additional programs targeted from the central budget that focuses the capital layout for programs that are performing unfinished, the progress of making programs that are not really urgent. For new programs, only the 2015 Plan of Planning for Programs has been granted by the Prime Minister to the addition of the 2014-2015-period medium-term investment plan.

The deployment of investment allocation from the NSNN in 2015 had to bar the following principles:

a) Do the correct implementation at Directive 1792/CT-TTg on 15 October 2011 by the Prime Minister on the strengthening of investment management from NSNN capital and Government bonds, Directive No. 27/CT-TTg October 10, 2012 on the most important solutions. recuperation of XDCB stagnation in local localities, Directive No. 14/CT-TTg on June 28, 2013 on strengthening investment management and handling of XDCB deposits from NSNN capital and Government bonds.

Focus on investment capital investment from the NSNN to complete and accelerate the progress of structures, projects of economic infrastructure, social infrastructure, national importance; defense, security, fishing support development, and maritime services, tied to the site. protecting the sovereignty of the island; the missions to poverty reduction, job creation, agricultural development, rural, health, education, capital implementation of PPP projects, etc.; key projects have great implications for economic development-the society of the disciplines, the localities.

b) In each sector, the sector, the capital layout priority program for the projects, the work completed the table and put in use before December 31, 2014 but not enough capital; the XDCB debt payment; the projects are expected to be completed in 2015 (in progress). In the decision to invest in the investment decision, the ability to balance capital and the ability to carry out in 2015); the response capital for ODA projects according to the implementation of the project.

c) The layout returns the capitalization before the Prime Minister ' s decision.

d) The amount of capital remaining for the transition project carried out according to the approved progress. For transition projects that need to sweep the scope, the scale of investment is consistent with the goal and the ability to balance capital.

For new launch projects, only the new start-up projects that really urgent projects meet all the following conditions: Located in the approved planning; defined capital and balance of capital at every level of the budget; there is enough investment. pursuits to October 31, 2014; have deployed enough capital to handle XDCB deposits as specified at Directive No. 27/CT-TTg on October 10, 2012, Directive No. 14/CT-TTg on 28 June 2013 of the Prime Minister; no investment capital investment from NSNN for projects that are not under the provisions of the private investment in accordance with the rules of the NSNN Law.

e) No additional capital layout has a target from the NSTW source for the localities to implement: The new launch projects have not yet been funded by capital; the approval projects are not correct in accordance with the capital appraisal text of the Ministry of Planning and Investment; Adjusted capital investment increased the total investment by regulation at the Prime Minister's Directive 14/CT-TTg on 28 June 2013. Not a support deployment from NSTW for projects using NSDP borrower unappraisal or approval of NSTW capital is higher than the specified level.

g) The ministries, the central body, the local body assigned to project use of government bond funds actively evaluate the 2014 government bond capital implementation (including prior capitalization if available) to the projects, the work within the project, and the government. The project category was decided by the Standing Committee of the National Assembly, the Prime Minister. A review with the total investment capital of 2012-2016 was granted approval, the amount of capital was deployed (including pre-approved capital) to the end of 2014 to envisage the 2015 plan of government bond capital bonds for projects under the capital use portfolio. The 2012-2016 Government bonds in favor of capital layout for the projects completed until 2014, scheduled to be completed in 2015 (according to the progress in the investment decision), the layout of each project was not surpassed by the number of capital plans. 2015-2016 remaining of each project after minus the number of government bonds that the government had before in 2014 failed to plan the previous year to recover (if any), to the ministries, the central agency is tasked with managing the investment program by government bond capital to sum up and send the Ministry of Planning and Investment, the Ministry of Finance in conjunction with the programs, other projects that use the government bond capital. The government reports Congress.

-For the new rural National Goals Program: Focus on Government bond capital to support infrastructure investment for the targeted communes of the Program that has been granted approved jurisdiction; in which the priority is focused on the privileged communes of the United States. It is difficult, the border, the safety of the region; the communes are particularly difficult to land on the coast and on the island; the poor of the districts are poor by Resolution 30a/2008/NQ-CP.

-For transportation projects, irrigation, healthcare that focused the capital's capital to pay the completed volume of completed projects, the delivery was used before December 31, 2014, the projects scheduled to be completed in 2015, key projects, focus points.

-The ministries and localities layout government bonds and mobilize other capital sources to pay the XDCB debt to the projects that use the Government bond capital 2012-2016.

-The ministries and localities use NSNN capital, other state sources and mobilize the resources of other economic components to add capital to projects that use the unfinished government bond capital to complete the project on progress, according to the report. guarantee the efficiency of the project.

h) The investment of projects invested from the loan of the Government of the loan to the loan must be self-sufficient for these projects in accordance with the signed agreement content and the regulation of financial management in the country to not affect the progress of the implementation.

i) For the development of the development of the developed investment credit arbiter, the State's policy credit, the base on the 2014 implementation of the policy and policy changes in 2015 to build a bill-based bill.

) For the reserves of the additional reserves of the national reserve: Target base, national reserve mission delivered, prevention requirements, disaster remediation, epidemics, security, defense, social security ministries, and national reserve management. The assessment responsibility for determining the level of national reserves provided by the Ministry, industry, unit of management to 31/12/2014; envisage the addition of each category of goods, essential equipment supplies, NSNN accounting for increased national reserves, cost of goods and penalties. This is the 2015 National Reserve.

2. Permanent genus:

a) In the scope of the country that builds up the cost of the development of education and training, science-technology, health, culture-information, environment according to the United States Congress, Congress; and prioritization of the maintenance of social security, support for marine fishing; increase in defense spending, security guarantees security, social order in the new situation; strict state administrative administration, savings. Ministries, central agencies and political base-base localities, the 2015 social economic development plan of the Ministry, the agency and each local, build regular spending on the basis of regular allocation of expenses according to the decision of the Prime Minister of the United States. Government and policy, the specific regime has been granted jurisdiction. 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) In 2015 will conduct the General Party Congress to advance to the National Party Congress in 2016, the regulation base of the Politburo, the Secretariat and the guidelines of the competent body, ministries, industry, local construction of the project and balance the funding to carry out the project. Now. At the same time, 2015 was also the year of round, the year even of many events, requiring ministries, industry, local to build a commemorative celebration on the spirit of radical saving and efficiency.

c) Runder the programs, the scheme to cage, reduce the overlap, overlap, waste. Arrangement, restructure of the task force in accordance with NSNN's ability to balance.

d) The agencies, units, in particular the emergency authority sector managers delve out the types of public services using NSNN; fining the complete system of engineering management systems to have a base calculation of the costs needed in the price, Public service fees; define the public service price bracket NSNN, in accordance with the amount of sufficient wages, spending regularly on the course that is consistent with the ability to contribute to people on every single site. On that basis, the ministries, industry, and local units classify career units in accordance with the appropriate price to convert investment, support from NSNN to units.

Continuing additional implementation of a career budget target from NSTW for local programs to carry out national target programs, goals, programs that have been granted a decision-making authority.

e) In the budget balance conditions are difficult, requiring ministries, industries, local agencies, agencies, units to use a regular-cost predicate budget, radically saving, cutting, cutting out vehicle procurement costs, 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 rise in comparison to the 2014 implementation.

g) Building an economic spending bill on the basis of a given volume of tasks that have jurisdiction and 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; some policies support the development of the fisheries under the government regulation. Strictly compliance with the law of bidding, ordering, task delivery in the implementation organization.

h) Construction and aggregation of the bill guarantee the operation of the functional forces performing a duty of sanctions on the provisions of the law in the scope of the respective areas of the respective areas of the respective ministries, the central authority and the local authorities.

i) Research in science: Building a project to implement topics, projects, scientific and technological tasks on a decision-making basis of licensed licensing, budget accounting, content theory, real-time implementation of each year. For regular operating funding, demand:

-For scientific research and development organizations, the scientific and technological services organization has not yet self-assured the funding of regular operations; scientific and technological institutions operate in the field of basic research, strategic research, and technological research. policy, the study of economic-scale construction-specialized engineering, the serving of state management: A regularly scheduled duty-to-function project that has included a regular operating budget of the organization as defined by the decree. 115 /2005/ND-CP, Protocol. 96 /2010/NĐ-CP of the Government and the guided text.

-For scientific research organizations and technological development, the newly established scientific and technological services organization established: A regular operating budget project led by NSNN in accordance with the prescribed securities of Clause 1, Article 1, Decree, and Security Council. 96 /2010/NĐ-CP of the Government and the guided text.

-For other scientific organizations and technology organizations: Self-assurance of regular operating costs under the Decree of the Protocol. 115 /2005/ND-CP, Protocol. 96 /2010/NĐ-CP of the Government and the guiding text implementation.

) The education of education education: It is a theory of the theory that the construction facility envisages the implementation of the seniority policy of education, the implementation of the mechanism of immunity, the reduction of tuition, and the assistance of learning costs to the specified subjects at the Digital Decree. 49 /2010/NĐ-CP May 14, 2010 and Decree 74 /2013/NĐ-CP The July 15, 2013 Government of the Government Regulations on the Tuition Exemption, which supports the cost of learning and the collection mechanism, uses tuition to the educational basis of the national education system; the funding implementation of the International Protocol. 19 /2013/ND-CP February 23, 2013 of the Government on Policy for the Church and the cadres of education management in the region has a particularly difficult socioeconomic condition; the funding implementation of the Prime Minister ' s Decision on Education Development (Decision-making). 239/QĐ-TTg February 9, 2010 on the prevalence of preschool education for 5-year-old stage 2010-2015, Decision 60 /2011/QĐ-TTg October 26, 2011 on a number of policies that develop early childhood education in 2011-2015; Decision 12 /2013/QĐ-TTg January 24, 2013 in terms of student support in the region has a particularly difficult socioeconomic condition; the decision is made. 85 /2010/QĐ-TTg December 21, 2010 on a number of policies supporting a semi-resident student and semi-resident public school; Decision No. 1558/QĐ-TTg on 18 August 2010 approved the Project Training and Development Project in the field of atomic energy; Decision of the United States. 9-1-1/QĐ-TTg (17 June 2010) Appropriation of the Teacher Training Training Project for undergraduate, graduate college, 2010-2020; Decision No. 472/QĐ-TTg April 12, 2010 approved the Education Training Teacher Training Project. prevention-security for high school high school, professional middle and career middle class 2010-2016; Decision No. 2 decision. 1505/QĐ-TTg October 15, 2008 approved the Programme for Training under the Advanced Program at a number of Vietnamese universities in the period 2008-2015 and the Vietnam Student Circulation Training Scheme abroad; Decision No. 799/QĐ-TTg May 25, 2011 Approved of the Military District Command Training Project, ward, college-level town, junior military university until 2020 and the following years; ...).

l) Health career: Specific theory computing the need for a decision to make decisions. 73 /2011/QĐ-TTg December 28, 2011 on the regulation of some of the special auxiliary regimes to the public, the official, the labourers in the public health facilities and the anti-translation regime, details the resources that ensure the implementation of the respective policy (NSNN). In other legal receivages, in which case the reduction of the NSNN when the facilities are discovered, the treatment is structured in order to pay the permanent allowable regime on the day of the treatment bed; the cost of the cost of the surgical substandard, the procedure to the level. collection of the surgery, the procedure; the funding implementation of the project reduces the process of the 2013-2020 period hospital according to each specific activity and the funding source corresponding (including the funding of the satellite hospital projects of the provinces, the Central City of the Central to approve the approval of the competent level).

l) In addition to the above general rules above, the ministries, central agencies when building the bill need to explicitly specify some of the following content:

The funding performs nonregular tasks, programs, projects in the field of career spending: Construction on the basis of the approval decision of the competent grant, which is clear of volume, job content, deployment progress, infrastructure, and more. Accounting, commitment to mobilize external resources.

m) administrative manager: Theory of the following content:

-The number of compensors is approved by the time of the bill of accounting, in which the number of real ones is present to the time of the accounting, the number of undrafted undrafted quota numbers, (if any); the number of people working under a non-term contract regime at the administrative organs. the state, the Party agency, the social political organization by regulation at the digital decree. 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.

+ The level of funds guaranteed by the specified level at the Number Decision 59 /2010/QĐ-TTg September 30, 2010 Prime Minister.

3. The mechanism that generates wage reform:

2015 continues to implement the mechanism of generating a wage reform from a 10% savings in regular spending (not counting wages and payable sums); a portion of the revenue is left to the regime of the administrative organs and the public career unit. The NSTW and 50% increase in NSTW revenues (not including the increase in land use).

4. Build a project of national target programs:

It was an emergency assessment of the 2014-2014 national target programs and the 2011-2014 period; the governing mechanism, which operates national target programs. Construction of the allocation for the 2015 national target program must be on the basis of principles, criteria, allocation rates of each program, in which the allocation of media funding to the ministries, central agencies and the city provinces. Central to the Central Committee must create a clear, objective, target-based focus, the specific task that is attached to the strengths and characteristics of the agency, the unit, and the locality, without the allocation of copper.

NSNN sources are focused on allocation of practices in local countries, priorititiate difficult budgets, the focus of solving pressing problems, the emotion; prioritir/prioritirt priorities for projects, the work completed in 2014 and the previous years. The capital layout, the transition projects that need to accelerate progress completed in 2015; limit the maximum amount of funding for the task of conference spending, seminars, unity, sump, tour spending, learning; not laying the funding to the regular genus. of national target programs.

The host countries that address national target programs with target programs, other projects have the same content, and perform on the site during the planning process; mobiling the aggregate resources to make it possible. the general objectives of the programs, ensuring the use of centralized capital, savings and efficiency.

The Ministry, which manages the national target program presiding, in coordination with the categories of portfolio petitions, projects implementation of the 2016-2020 period in a focus, focus, focus, cage, and collection of programs, goals and objectives. Negative, project. The Ministry of Planning and Investment, in collaboration with the Ministry of Finance and program managers to build a list of national objectives programs, projects into the period 2016-2020 the Government to submit to the National Assembly at the Ninth Session of Parliament XIII. approved for the 2016 NSNN construction base.

5. Build the NSTW spending bill for the programs, the project due to the ministries, central agencies and the local agencies together:

a) The Prime Minister ' s decision base approx programs, projects; the number of funds that have been arranged since the start of the implementation to 2014. The ministries, the agencies that host the programs, proposed the budget bill implementation project, the 2015 project in line with the ability to deploy and synthese in the 2015 NSNN subsidiary project of ministries, central agencies (details according to the source nature). capital) to the Ministry of Finance, Ministry of Planning and Investment.

b) The base envisage the level of funding for programs, projects submitted by the Ministry of Finance, Ministry of Planning and Investment, ministries, Central agencies are entrusted with the program, project envisage the project allocation of program spending, the 2015 project for the project. the ministries, the Central Agency and the Local (detailed in the nature of capital) to the Ministry of Finance, Ministry of Planning and Investment review, aggregate. Not to increase the funding for conference spending, conference, integration, summing, participation, learning, etc. compared to the 2014 bill; not to set up the cost of the funding that is already in the program of program spending, the project except for the necessary theory.

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

Implement the full 2015 budget bill, in accordance with the order, the regulation of the NSNN Law, Public Debt Management Law and Guide documents, Government Convisions on Investment Management and XDCB, Management and Use of Official Development Support (ODA). and the source of preferable loans, the progress of the solution in program/project documents, the signing agreement agreement and the ability to implement in 2015, which details the source of ODA capital, preferable capital, which partners in terms of programs, projects, and properties. capital (XDCB investment and career funding) simultaneously details the amount of funding according to various implementation methods such as: record-record NSNN, NSNN Direct support in support of general balance, industry budget support, sector to implement a particular development program.

For programs, projects with direct implementation of the ministries, central agencies, and local agencies, the program ' s governing body, the project clarified the specific funding allocation base to have a combined base in the 2015 NSNN spending bill for each of the two countries. Agency, local, local.

Programs that deal with the Program, the project corresponds to the source of capital (XDCB, regular funding; the object-to-materiel, the money-to-materiel capital) according to each category, the genus content; in which the base enters the specific allocation deployment. the capital to prepare the program, the project, the portion of the program, the project. The ministries, the Central Agency, the localities that are specific to the sources of capital investment from the NSTW, the NSPP, the capital of the self-arranged project, the contribution of the beneficiary object or other source of capital. The operating capital portion to carry out the activities of the Program Management Board, project (salary, reward, subsection, stationing, working vehicle, administrative costs) must specifically persuade the basis of computation in accordance with existing financial spending regimes.

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. The cost of the genus from the source is left in the mode:

Ministries, Central agencies and local entities implement the procurement (tuition, fees, other fees, and contributions of contributions, the health sector alone is the price of discovery, healing) and the cost of the genus from the source that is left in accordance with the specified regulatory regime. the specified content at Clause 1, 2 and 3 This and general aggregate in the collection, the budgets of the ministries, the central authority and the local.

9. The number of records inspection, the 2015 budget, ministries, central agencies, local institutions that build the bill to be tight and detailed for each mission, each unit using the budget directly; after having worked with the Ministry of Finance, the Ministry of Planning. Planning and Investment, ministries, central agencies and provinces, the Central Committee of the Central Committee to implement the creation of the 2015 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, 2014. according to NSNN rules.

The ministries, central and local agencies must focus solely on sweeping all the stitches in the allocation, management, use of NSNN, especially XDCB investment capital and loan, aid, to ensure the allocation of the right target budget, the right regime, and the need. the right subject; the management, the use of the budget must be tight, effective, that there is reporting, inspection, audit, avoidance, avoidance, waste.

What? 11. Build the NSDP bill

The NSPP in 2015 was built guaranteing sufficient resources to implement the regimes, the policy was granted the authority to enact and follow the rules of the NSNN law, which contributed positively to the Central Committee to implement macroeconomic stability, guarantee security. Society, once again restructured the economy to promote economic growth at reasonable and sustainable levels.

1. Build a budget collection plan on the venue:

The economic-economic development planning base of the period 2011-2015 was adopted by the Congress of the Party, the ability to carry out economic-social and budgetary indicators in 2014, on the basis of forecasting economic growth rates and revenue in 2015. For 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, evaluating the effects of increased impact, reduced the impact on the 2015 NSNN earnings by land, revenue, income, tax sharper.

2. On the construction of the PLAN project: In 2015 was the year during the NSPP stability (2011-2015) under the regulation of the NSNN Law and the National Assembly Resolution, the Standing Committee of the National Assembly, the People ' s Committee of the High-level Committee to Build themselves on a collection basis. and the cost of the genus was stabilized; the 2015 local-level budget bill was built on the basis: the source was determined to base the percentage (%) that divides the revenues divided between the budget levels, the NSDP source enjoyed 100%. under the rule of NSNN Law and the balance of balances from the upper-level budget for the lower budget (if any) is stabilized according to the 2014 draft rate. Congress, the Standing Committee of the National Assembly, the People's Assembly on the decision, the Prime Minister, the People's Committee on the Exchange. On the basis of the 2015 local economic development, the policy regime, the implementation of the existing genus; the construction of the 2015 budget bill that was specific to each sector, had the order of priority, while simultaneously implementing the following:

a) Continue to sweep, classify projects to prioritiate funding for projects that are economically efficient-socially, projects that serve economic structure, rectify disaster consequences, ... projects that are likely to be completed in 2015. Reviewing, closely monitoring the deployment of economic infrastructure projects such as the economic zone, industrial zone, in which infrastructure projects have significant economic development significance not only to the local, but also for the region, Prior to the implementation of the implementation of the initiative, monitoring from the central agencies, the counter-opinion of professional social organizations, the relevant localities to ensure the common economic efficiency of the region, avoid the state of devolve investment. It ' s a little bit of a limited view of space and time. The focus is on the task of eradication, poverty reduction, job creation, handling of social problems; ...; the layout of eligible ODA projects, which is preferable to local regulation must be deployed from the NSDP; source in the XDCB bill to process XDCB debt, the previous applications, the mobiles, are paid when the deadline is due.

b) 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; and the allocation of land development funds by convention in Parliament. Number 43 /2014/ND-CP May 15, 2014 of the Government; priorititiate sufficient funds to accelerate the measurement work, establish a local filing database and grant certification of land by the provisions of the Land Law and the National Assembly.

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

d) Building the local infrastructure capital mobiles, the NSDP's layout ensures sufficient payout (both the root and interest) must be paid in accordance with Article 3 of the Article 8 NSNN Law.

Building an investment bill from government bonds to traffic, irrigation, medical facilities, student dormitory under the project was granted the authority to approve; in it, NSDP (the knowledge lottery, investment spending). in the balance of the NSDP) to make investments for programs that solidified the school-class chemistry and to build teachers in a rate set by the Ministry of Finance.

e) For infrastructure investments in accordance with the decisions of the Prime Minister, the Government of the Politburo, ... the task target base and the need for capital investment have specified; the resulting base invested in the end of 2013, the ability to do in 2014, The local construction site, the 2015 mission calculation, in which the policy of deployment, arrangement of the NSDP and the financial resources under the regulatory regime to carry out the above tasks, decreased the dependence of subsidies from the NSTW.

g) For program tasks, the project under Resolution 30a/2008/NQ-CP on December 27, 2008 by the Government on the program to support rapid and sustainable poverty alleviation programs for poor districts, Decision 615/QĐ-TTg on 25 April 2011 of Prime Minister The government on policy mechanisms for the 7 poor districts and Decision 293/QĐ-TTg on 5 February 2013 by the Prime Minister on policy mechanisms for 23 poor districts: A mission target base and the need for investment capital, policy regimes have been regulating. The 2014 implementation and base, the construction site, the 2015 mission calculation, is expected to offer the NSTW offer. Convinced the bases to calculate.

h) The cost of making 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 41-NQ/TW November 15, 2004 of the Ministry of Education. Politics for the environmental protection mission of the NSPP.

i) A budget bill that performs tasks that guarantee social security (the funding implementation of the policy of regulation at the Law of the Elderly, Disability Law, Digital Decree) 136 /2013/NĐ-CP October 21, 2013 by the Government on the Social Aid policy regulation on social protection subjects; Decision No. 2 decision-making. 60 /2011/QĐ-TTg October 26, 2011 by the Prime Minister of the Government stipulated a number of policies to develop early childhood education in 2011-2015, free of tuition by regulation at the UN Protocol. 49 /2010/NĐ-CP and Decree 74 /2013/NĐ-CP; Reward costs, party badgages, socioeconomic unions-particularly difficult; the funding of buying children ' s health insurance cards under the age of six, students, students, poor people, poor households, and some other subjects under the provisions of the Health Insurance Act. The Law of Amendment, the addition of some of the provisions of the Health Insurance Act; the cost of social protection, student scholarship, free irrigation, etc.); the policy of supporting the funds for the poor, the social policy of planning society at the decision of the Prime Minister. The restructuring of the electricity retail price structure; policy towards the voluntary youth intellectual property of rural development societies, the mountain stage, and the region. 2013-2020; defence, security (Civil Defense Law, Civil Security Command), in which the NSDP initiative and envisaged support from NSTW. Since 2015, the NSDP does not have a business layout supporting the unemployment insurance of workers who are participating in unemployment insurance at Point c, Clap 1, Article 57, Employment Law (Digital Law). 38 /2013/QH13 November 16, 2013).

) Building a budget bill in 2015, local operators calculated the resources to implement wage reform such as guidelines at Clause 3, Article 10 of this Information.

l) The layout of the NSDP; 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.


a) The provinces, the central city-central city of the construction of the genus NSDP on the basis of the NSPP revenues are enjoyed and the number of additional balances (if available) from the NSTW to the NSDP is as stable as the 2014 forecast of the Prime Minister assigned to the local government. At the same time, for localities receiving an additional balance from the NSTW, the specific petition for the local pressing difficulty level by regulation at Point 20 Section II quantitiated the 2011 NSNN regular spending bill issued with the decision. 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 to increase the development of the development that is required to build a provision in accordance with Article 3 of Article 8 NSNN guarantee the outstanding balance of debt (including the 2014 mobiles expected). About 30% (for Hanoi City, 100% and Ho Chi Minh City as 150%) preserves the provincial budget's XDCB investment; simultaneously, the source layout for reimbursable terms (both the root and interest).

4. For local government levels that do not hold the People ' s Council, the content of the 2015 budget is done by regulation at this Smart; on the sequence and time of execution by regulation at the Information Information. 63 /2009/TT-BTC March 27, 2009 by 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.

Chapter III


What? 12. The responsibility of the ministries, the governing body of national target programs, programs, projects carried out from the NSTW source and due to various ministries, the central authority and the implementation.

1. Coordinate with ministries, central agencies and related local agencies, the funding level that performs the national target program, the program, the 2015 project to send the Ministry of Finance, Ministry of Planning and Investment before July 20, 2014.

2. Set up the 2015 spending bill allocation for each ministry, the Central Authority and each province, the Central City of the Central to the Ministry of Finance, Ministry of Planning and General Investment under the regulatory deadline at the 2015 funding point notice for the following: national target program, program, project 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, the ministries, central agencies and the People ' s Committee of the provinces, the Central City of the Central City Guide and inform the number of checks on the collection bill, the budget for the subordinated audit units and the lower-level budget. regulation.

2. The Ministry of Planning and Investment Investment, in collaboration with the Ministry of Finance of the 2015 Accounting Department on Development Investment, the methodology for allocation of development investment (including the allocation of investment capital development of National Goals Programs) sends the Ministry of Finance to the Ministry of Finance. before 10 September 2014.

3. The organization of construction work, synthesis and reporting of the 2015 budget bill in accordance with the rules of the NSNN Law, guidelines and guidelines according to the instructions of this Information; full content report, the prescribed form 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, 2014 to the Ministry, the Central Authority, before July 25, 2014 for the provinces, the Ministry of Finance. The central city of the Central and registered to discuss a budget bill between the Leader of the Provincial People's Committee with the Ministry of Finance for the years in the period of budget stability (if necessary).

What? 14. In terms of the 2015 budget bill 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, 4 and 10) regulations at this profile 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 regulates the autonomy, self-responsibility for the use of administrative management funding for state agencies, the Decree of the European Parliament. 117 /2013/NĐ-CP May 30, 2013 of the Government amended, complements some of the provisions of the 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, 06, 07, 08, 09, 10, 12, 13, 13, 13, 13, 13, 13, 1.08, 1.08, 1.13-Annex I; Chart 2.01, 2.02-Annex II) rules at No. 53 /2011/TT-BTC April 27, 2011.

What? 15. Terms of execution

1. This message has been in effect since 11 August 2014. The content, process and time of the 2015 NSNN accounting are implemented as defined by the NSNN Law, the Law Guide and Guide text.

2. During the construction of the 2015 budget bill, if there are new regime policies enacted, the Ministry of Finance will have additional guidance announcements; if the entanged arise in the organization of the 2015 budget construction construction organization recommended the ministries, the agency said. the central, local, economic conglomerate, the state corporation reflects on the Ministry of Finance to promptly process the ./.



Nguyen Industrial