DECREE

Planning, mandate, authority, and organizational structure of the Ministry of Finance

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Government Law Base December 25, 2001;

Base of Protocol 36 /2012/NĐ-CP April 18, 2012 the Government regulates the functions, duties, powers, and organizational structure of the Ministry, the peer-to-peer body;

At the request of the Minister of Finance;

The government issued a decree regulating the function, mandate, authority and organizational structure of the Ministry of Finance,

What? 1. Location and function

The Ministry of Finance is the Government ' s agency, which performs state management functions on: Finance (including: state budgets, taxes, fees, fees and other revenues of state budgets, national reserves, state assets, state financial funds, financial investments, and other financial institutions). business finance, cooperative finance and collective economy); customs; accounting; independent audits; prices; securities; insurance; financial services activities and other services within the Department of the Ministry of the Ministry; implementation of the equity equity representative. the state at the business as prescribed by law.

What? 2. Mission and jurisdiction

The Ministry of Finance performs tasks, the regulatory powers at the Digital Protocol. 36 /2012/NĐ-CP April 18, 2012 the Government provides for the function, duties, powers, and organizational structure of the Ministry, the peer and the duties, the following specific powers:

1. The Government project the bill, draft resolution of the National Assembly, the ordinance project, draft resolution of the Standing Committee of the National Assembly; the draft of the Government 's decree under the program, the Ministry' s annual legislation building plans approved and the bills. Sentence, conviction by government, Prime Minister.

2. Strategic, planning, long-term, long-term, long-term development plans for the state's state management sectors; draft decisions, instructions and other documents of the Prime Minister under the rule of law.

3. Board of decisions, instructions, investments within the Ministry of State management of the Ministry.

4. Directed, guide, check and organize the implementation of the legal, policy, strategy, planning, plan, after being enacted, approved, and other legal documents belonging to the Ministry of State management; information, statement, and policy of the Ministry of State. transmission, disseminism, education of law on the areas of the Ministry's state management range.

5. State budget management:

a) Overall, set, the Government presented the state budget and the annual central budget allocation method, which envisage the regulation of state budget in the case of necessity; in coordination with the Ministry of Planning and Investment invested in development investment, method of allocation of basic building investments, only state credit support, equity contributions and joint venture of the central budget under the rule of law;

b) Construction, the method of government using the increase in the central budget in the event of an increase in the number of revenues compared to the bill has been decided by Congress and the regulatory method, reducing some of the expenses in the fall case. accounting; in coordination with the Ministry of Planning and Investment Planning using the number of increases to spend on investment development under the rule of law;

c) Construction, the Prime Minister foreclosure on the decision to deliver the collection, the budget for each ministry, the peer-to-peer agency, the government agency and the other authority in the center, the assignment, the genus, the percentage (%) divided on the revenues. divided and additional levels from the central budget for each province, the Central City of the Central to the provisions of the State Budget Law;

d) The decision by the authority or the Prime Minister to decide to use the central budget bill, use the central financial reserve fund and other financial reserves under the rule of law;

) Presided, coordinated with ministries, peer agencies, government agencies, other agencies in the center, the Provincial People ' s Committee in the buildup, the Government, the Prime Minister stipulated or stipulated by the authority of the allocation norms and the institutions of the government. the standard, the standard, the cost of the budget by the rule of the state budget;

e) Guide to requirements, content, time of state budget planning; check out the number of checks on total and each sector of revenue, budget spending on ministries, peer agencies, government agencies, other agencies in China. There are frequent expenditures on national target programs for national target program management agencies; the total number of budgets on the site and the balance of the local budget expenditures (details of regular spending) for each province, the city. The Central Committee of the Central Committee.

g) The organization of the state budget, which runs the central budget under jurisdiction; on track, the organization of the organization implementation of the budget bill;

h) Check out the allocation of budget bills assigned by ministries, peer agencies, government agencies, other agencies in the center; guidelines for the management, run of budgets of ministries, industry, local; direction, check out the implementation of the mission. grossed, the budgets of the ministries, peer agencies, government agencies, other agencies in the central and local areas;

i) The organization, directing the implementation of the accounting, the state budget decision and the periodic reporting of the implementation of the collection, the budget according to the rule of law;

) The decision to decide the collection, the budget of the ministries, the peer-to-peer agency, the government agency, the other agency in the central; the appraisal of the local budget; the appraisal and approval of the decision capital investment of projects decided by the National Assembly. And to invest, the Prime Minister decides to invest; in aggregate, the Government to present Congress approx the state budget.

l) The central budget on the central budget by jurisdiction or under the decision of a competent grant for important tasks, the urgency is determined in the following year's accounting, but must be done in the year, not yet deployed in the project and the project source. The chamber is not met; in coordination with the Ministry of Planning and Head of the Prime Minister-in advance for projects, national works and basic construction work in Group A qualified under the laws of investment and construction, are in fact. And we need to accelerate the progress.

m) to recover the previous details of the central budget;

n) Chair, coordination with the ministries, the relevant agency, the Government determines policy and financial solutions within the scope assigned to curb and fight inflation or to a minority in the economy.

6. On tax management, fees, fees and other income of the state budget:

a) Unity of management, direction, examination of the organization performing tax collection, fees, fees, and other revenues of the state budget in accordance with the provisions of the law to the tax authority, customs and other agencies assigned by the state. fees, fees or other income of the state budget;

b) The chairperson, coordination with the relevant agencies, provides the authority to enact and instruct, examine the implementation of the law of law on taxes, fees, fees, money collection, land rent, water, rent, rent, and money. selling housing in the state-owned property, the pre-book fee and other revenues of the state budget by the rule of law;

c) The decision by the authority or the Prime Minister to decide whether the tax exemption, tax cuts, tax returns, tax repayment, tax debt deletion, fines or repeal of other forms of sanctions on tax offenses on the statutory tax of the United States. law and issues that arise in the course of the implementation of bilateral or multilateral international treaties;

d) The procedure for the procedure of procedure, the process of a recording of the collection, taxes, fees, fees, and other revenues of the state budget in accordance with the law; guidelines for the following: Tax, tax, tax, tax, and other business. Others are involved;

) Check, control the revenues of the state budget, the enforcement of the laws of the collection, pay up the state budget, and the treatment under the jurisdiction of violations of the law of taxes on taxes, fees, fees, and other revenues of the state budget. According to the law, by law;

e) Assessment of the suitallure of tax policy, fees, fees and other revenues of the state budget with mechanisms, other existing policies and the economic situation-society in each period for adjustment, modification, supplemation by authority or petitions. The authorities have the authority in time to adjust, modify, replenel.

7. In terms of budget fund management, state financial reserve fund and other state financial funds:

a) Unity management, direction, inspection and responsibility for the state budget fund is managed at the State Treasury; managing the state financial reserve fund and other financial funds of the State under the rule of law;

b) The organization of the implementation of the state budget under the right bill is delivered and is eligible under the rule of law on the state budget;

c) Control, payment, pay, determination of the expenses from the state budget through the State Treasury system in accordance with the rule of law;

d) A career guide to collect and pay, payment, state budget fund decisions; treatment under the jurisdiction of violations of the law of state budget funds, state financial reserves, and other state financial funds;

) Enacted regulations on the financial management regime of the State's financial funds; guidelines, inspections, supervising operations, spend and handling under the jurisdiction of violations of the laws of the financial regime of state financial funds;

e) Check out the practice of printing, casting, destroying money, and examining the management of state foreign exchange reserves controlled by the State Bank of Vietnam by the Government.

8. On National Reserve Management:

a) The Chair, in coordination with the ministries, the relevant agency, the government portfolio of reserves, the total national reserve, the national reserve plan; the bill, the allocation of state budgets for the annual national reserves of the ministries, the industry. National Reserve.

b) Chair, coordination with ministries, construction related agencies, the board of national engineering standards, economic norms-engineering and quality management for national reserves under the rule of law;

c) The executive order regulations on financial management, price of purchase, reserve sales, cost of purchase, sale, entry, export, preservation, relief, national reserve aid;

d) A state-owned budget-funded base, national reserve planning plan, guarantees financial resources for national reserve operations of the ministries, the national reserve management industry; the appraisal and aggregation of budget expenditures for the national reserve;

Guide, inspection, inspection of national reserve activities of ministries, the national reserve management industry by regulation;

e) Direct the management of the national reserve according to the rule of law.

9. State asset management:

a) Unity of state property management; presiding, in coordination with the ministries, industry and the construction site, the granting of the authorship of the promulgable text of the rule of law on management, use of state property;

b) presided over, enacted, enacted under the jurisdiction or the Prime Minister of the Government to enact standard regulation, the extent of the use of state property;

c) The decision by the authority or the Prime Minister to decide on the procurement, recovery, transfer, liquation, sale, transfer of possession to state property by law;

d) Regulation of management, use of state assets at the agencies, units, organizations under the provisions of the law and the hierarchy of the Government;

) Appraisold, rating, management, management, use of property assets provided by the ministries, other agencies in the center of the building prior to the board;

e) The guide, examining the implementation of regulatory legislation on management, uses state assets; aggregation of management situation, using state assets in the country, reports the Government to submit Congress.

10. In terms of corporate finance and state capital management at the business:

a) Building, Government or Prime Minister enacted under the jurisdiction of enterprise finance management, financial oversight mechanisms for enterprise types of all economic components; mechanisms, financial policies, and financial institutions. conversion of ownership, rearrangement of state-owned enterprises, transformation of a successful career unit to a business, shareholding the public career unit; the financial mechanism serving policy development policies, collective economics; management mechanisms, capital oversight, and capital development. The state invested in the business; the management mechanism, which uses support sources for the business from the state budget and other funds of the State House. the water;

b) The guide, examination of the implementation of the mechanism, the state ' s policy on corporate finance;

c) presided over or engaged in the appraisal of capital investment, state financial support to businesses and monitoring, which oversees the implementation of the State ' s investment to businesses after being granted the authority to approve and address the policy when it comes to investment. rearranging the state business by the rule of law;

d) Track, aggregation of management, capital use, state property and analysis of financial and efficient assessment of the business of state-owned enterprises, corporations, state corporations according to the rule of law;

) Synthesis, analysis, evaluation and construction, the Prime Minister decides to plan the capital regulation, the fund of economic corporations, the state-owned corporation; the treatment under the authority of state capital problems at the business according to its hierarchy. The government.

e) Overall, the Government report on the efficiency of business production and implementation of the work of the utility delivered, on the financial situation of state enterprises in the nationwide scope; consider specifically the financial reporting of the State Economic Corporation when it comes to the capital. The government is asking.

g) Implementionation, the obligation to represent the equity holders of the State at the Capital Corporation and the state-owned capital business, enterprises directly under the Ministry of Finance, other financial funds under the rule of law;

h) Decision to appoint, commendation, discipline of financial control at state economic corporations under the rule of law.

11. On loan management, domestic debt, foreign debt, foreign debt, foreign debt, and international aid:

a) Building, the Government or the Prime Minister enacted under the administration of policy, the regime of debt and debt management management in the country and abroad of the Government, public debt, foreign debt of the country according to the rule of law;

b) The maintenance of long-term strategy, goal, mobiling orientation, use of capital loans and management of public debt during each period of 05 years; the term debt management program; the system of government debt monitoring, debt, public debt, foreign debt, and foreign debt. the loan plan, which pays the annual details of the government to approve the approval;

c) Help the Government to unify the state on loan and pay the debt of the Government, debt, loans and repayment of the country's foreign debt; financial management of the Government's foreign loans includes: Loan support for formal development (ODA), preferable loans, etc. Government trade loans and the release of government bonds abroad; management, monitoring of debt indicators (public debt, foreign debt, government debt, local government debt, and corporate debt);

d) Organization of capital mobiles for the state budget and for investment development through public release, government bonds in and out of the country and from other legal sources;

The "borrower" of the Government and the State of Vietnam, excepts the loans that the State Bank of Vietnam is authorized to negotiate and conclude; the organization makes negotiations, signing the Government's foreign capital loan agreement, according to the Government ' s public division, The Prime Minister; in coordination with the Ministry of Planning and Construction Investment, the Prime Minister approx the program category, the project is allocated or relending all or borrowing part of the Government ' s foreign borrowing source; the organization for lending to foreign investors. with the programs, the project under the category was approved; the guide, examination, control of the solution and management process, using the sources of the project. to borrow foreign debt of the Government;

e) Chair, construction of the foreign capital repayment plan from the state budget; in coordination with the Ministry of Planning and General Investment, the planning of an ODA capital budget, the annual capital plan from the budget source to the Programs, the ODA project;

g) Implementionation and management of government protection to local, corporate, credit-based credit organizations, under the rule of law; bail-issuing of public bonds, local government bonds to raise capital in the country;

h) Regulations and approval of foreign debt loans of state economic corporations and limited liability companies a state-owned member who holds 100% of the regulatory capital under the rule of law;

i) The guide and organization that performs the payment of the debt from the state budget on Government loans, implement the obligation of the bail; the management of the Fund refunds debt;

l) The president and the periodic report of the Prime Minister of the Government of the Government of the Government of the Government, using the capital and the debt of the government, the sovereign debt and the foreign debt of the country by the rule of law;

l) Unified management of international aid sources; the organization to take on, distribute and implement financial management of international aid under the Government's provisions;

m) As a composite head and publish information on the debt of the Government, public debt and foreign debt of the country.

12. On accounting, audit:

a) Construction, authorship with the authority to enact development policy, regulations on accounting, audit (including independent audits and internal audits), report mode, financial public-budget;

b) The executive order rules, norms, methods of expertise, accounting, accounting; criteria, conditions of accounting, chief accounting, auditor, auditor, auditor, accountational accountant; standard, establishment conditions enterprise accounting, audit;

c) Level, revoking a certificate of sufficient audit services business to an auditor business, a certificate of registration of an auditor to an auditor; suspend the business of audit services by law;

d) Guide, test, monitor the implementation of the provisions of the law on accounting, audit, operation of accounting, audit, and disposal of violations in the implementation of the laws of accounting, independent audits, operations, and operations. Accounting for accounting, audits; there is a final opinion on the disagreements and disputes over accounting and independent audits.

13. State management of securities and stock markets:

a) Build, the Government enacted the policy of developing the stock market;

b) Construction, the Prime Minister approvables the established methodology, suspended operations, dissolution or transformation of ownership, the operational method, the organizational model of the Stock Exchange, the Securities and Exchange Center; and the National Security Service.

c) Level or revoking the operating license to the securities business company, the securities investment fund management firm, the securities investment fund, the securities company, the securities issuers public and the organization of the stock, the securities service, and the securities company. according to the rule of law;

d) Check, monitoring of activities of organizations involved in the release, business, provision of securities services;

Presided over, in coordination with relevant agencies applying the necessary measures to ensure that the stock market operations are safe, effective, and legally correct.

14. State management of insurance:

a) Build, the Government enacted the mechanism, the policy of development of the insurance market;

b) Level or revoking the establishment and operation license to insurance business businesses, insurance brokerage businesses; licenses to place the representative office of the insurance business, the foreign insurance brokerage business in Vietnam;

c) Check, monitoring the operation of insurance business businesses, insurance brokers and organizations, individuals involved;

d) Host, in coordination with relevant agencies applying the necessary measures to ensure that the insurance market activities take place effectively and legally.

15. In terms of financial management of financial institutions and financial services:

a) Build, the Government, the Prime Minister, approx the planning, enact policy mechanisms and models that organize the lottery business, bets, casinos, award-winning video games;

b) Board and guide making law enforcement texts on the lottery business, bet, casino, award-winning game;

c) Check, monitor, process law violations in the implementation of laws of law for lottery business activities, bets, casinos and video games of reward; level, reissue, adjustment, extension, and recovery of qualified certificates. Lottery business, betting, casinos, video games are rewarded with the rules of the existing law;

d) Build, the Government enforces the policy of investment credit, the export credit of the State; the other preferable credit policy of the State as defined by the law;

Guide, check out the implementation of the financial mechanism by the State Bank of Vietnam, state trade banks, Social Policy Bank, Vietnam Development Bank, Vietnam Money Insurance, Vietnam Social Insurance, and other financial funds. It ' s different from the rule of law;

e) Guide, test, monitor for financial services activities, tax advice, price appraisal, and other services within the Department of State management.

16.

a) Construction, the Government enacted specific regulations on customs procedures, inspection, customs oversight, registration conditions and activities of the agency as customs procedures, responsibility of state agencies at the store, on the operation of the external warehouse, and the activities of the foreign government. Look, the tax office, the post-agency check.

b) enacted by the authority of guided texts, the conduct of the implementation of the examination, customs supervision, post-agency inspection, anti-smuggling and customs statistics according to the law;

c) Organization, guidance, direction, direction, examination and responsibility for the implementation of the mission of customs under the provisions of the customs law and other provisions of the law; examination and disposal under the jurisdiction of violations of the law of customs.

17. On the price field:

a) Build, the Government, the Prime Minister approx and organizes the implementation of the annual price executive, 05 years and 10 years; the planning development of the price appraisal service;

b) Building, the Government issued a regulation of price management, the mechanism of price management, the service of the State of the valuation; presiding over, in coordination with ministries, industry, Provincial People's Committee examining price factors for goods, services, and services. under the jurisdiction of the law;

c) Chair, coordination with ministries, construction related agencies, authorizing the authority to decide the price of goods, services of the portfolio of goods, services defined by the State; regulation of a general valuation method for goods, services to ministries, industry, etc. Local, manufacturing organizations, business pricing organizations and as a basis for appraisal of price methods, examine price formation factors; in coordination with ministries, the direction of valuation methods for goods, the jurisdiction of the authority to decide. Of the ministries, the industry;

d) Host, in coordination with the relevant agency, the grant has the authority to adjust the portfolio of goods, the services to perform the price of price; the item catalog is refunded by the fund.

Presiding, coordinating with the relevant agency, the Government decides to uphold and measure price normalization; instructs and organizations to exercise price normalization measures under the rule of law;

e) appraisal of price variation by ministries, agencies, state enterprises, construction, government, Prime Minister of Government decision; tracking, monitoring of valuing of goods, services under the pricing authority of ministries, industry; inspection, land price appraisal according to the provisions of the law of the price; direction, guidelines for the implementation of policy, measure of price and decisions on property prices, goods, services issued by the Government, the Prime Minister of Government issued or approved;

g) The decision to judge property prices, goods, services in the portfolio of the State of the Valuation; guide the decision to determine the specific price of goods, services after the state agency has a minimum price regulatory authority, maximum price, prescribed price frame. of the law;

h) The organization's Guide to the Trade Agreement. The organization of the treaty is determined by law.

i) Regulations the standard appraisal of price, level and recovery of an appraisal card on price; grant, paper recovery of eligible price appraisal services business, suspensiing the price appraisal service; performing state management functions on the site. appraisal in accordance with the rule of law;

l) Host, in coordination with the ministries, specific regulatory agencies that specific the categories of goods, services must register prices, valuing prices; process guidelines, procedures, price registration records, authoritalization filings under the rule of law and oversight of the practice. Now.

l) Guide, check, control the implementation of the provisions of the law of price management, price appraisal.

18. Organization and direction implementing the application of information technology, statistical work in the areas of the Ministry of State management of the Ministry.

19. On international cooperation:

a) The implementation of international cooperation in the areas of the sphere of state management of the Ministry according to the rule of law;

b) Building the methodology and organization of negotiations on bilateral international treaty treaties, multilateral taxation (export tax, import tax, avoidance of taxation, and other taxes as prescribed by law), financial services, accounting, audit, customs, and customs duties. and other financial sectors under the government.

c) Negotiations, signing international treaties on the jurisdiction of the President of the Country, Government; representatives of the Government of Vietnam at the bilateral international financial forums, multilateral under the government's division.

20. Organization and direction of the implementation of the scientific research plan, the application of scientific progress, management technology in the areas of the Ministry of Management under the provisions of the law.

21. Decide on the hosts, the specific measure and direction of the implementation of the mechanism of operation of public service organizations in the areas of the Department of Management by law; management and direction of operation on the organization of the organization. It's A Department.

22. State management to the activities of the assembly and the NGO in the areas of the Department of the Ministry of Management under the provisions of the law.

23. Purchasing, examination, complaint of complaint, denouncing; in the chamber, anti-corruption; practice of saving, room, anti-waste in the use of property, funding is delivered; inspection and monitoring of the law enforcement of the law under the rule of law; according to the jurisdiction or the grant that granted jurisdiction over the rule of law on the acts of violation of the law on financial management, the budget, and other areas of the Department's management.

24. On administrative reform:

a) Build, the Government enacted a new innovation program that manages the financial management that serves the state administrative reform program of the time;

b) The decision and direction of implementation of the Ministry's administrative reform program by the target and content of the state administrative reform program has been approved by the Prime Minister.

25. Ministry of organizational organization, public service, employment position, career restructuring, and number of people working in the public career unit; decision of rotation, operation, appointment, dismissal, resignation, reward, discipline; policy of policy; training, refinance, civil administration, civil rights officer, under the rule of law.

26. Administration and organization performs financial work, state property, development and construction in the entire industry within the Department of Management's regulatory sphere.

27. perform other duties, other powers led by the Government, the Prime Minister of the Government and by the provisions of the law.

What? 3. Organization Structure

1. State Budget.

2. The investment.

3. Defense Finance, Security, Special Service (Case I).

4. Career Financial Services.

5. Tax Policy.

6. Financial Services of banks and financial institutions.

7. Accounting and Audit Mode.

8. International Cooperation.

9. The French case.

10.

11. Enjoy the race.

12.

13. Office (represented in Ho Chi Minh City).

14. Asset Management Bureau.

15. Foreign Office of Debt and Financial Services.

16. Bureau of Management, Security Supervisor.

17. Bureau of Price Management.

18. Financial Statistics and Statistics.

19. Corporate Finance Bureau.

20. The Bureau of Planning-Finance.

21. Tax General.

22. General Customs.

23. State Reserve.

24. State Treasury.

25. State Securities Commission.

26. Institute of Strategic and Financial Policy.

27. Vietnam Financial Times.

28. Financial Journal.

29.

In this, the organizations stipulated from Clause 1 to Clause 25 are administrative organizations that enable the Minister to perform state management functions; organizations stipulate from Clause 26 to Section 29 of the career organizations serving the state administration.

The State Budget was held in five rooms, the four-room Investment Bureau, the four-room administrative finance case, the five-room tax policy, the financial and financial institutions that were held in four rooms. Accounting and Audit were held in five rooms, the International Cooperation Bureau was held in four rooms, and the French case was held in six rooms, and the organization was held in six rooms.

The Minister of Finance presented the Prime Minister ' s decision to rule, mandate, authority, organizational structure of the General Directorate of Taxation, General Customs, State Reserve General, State Treasury, State Securities Commission, and list of State Department of the Ministry of Foreign Affairs. other career organizations in the Ministry.

What? 4. The transition clause

The Directorate General of Taxation, Customs General, State Reserve General, State Treasury, the State Securities Commission continues to implement the function, mandate, powers under the current regulations until the Prime Minister decides to function, mandate, rights, and other matters. And the organizational structure of these units.

What? 5. Effect of execution

This decree has the enforcement effect since February 15, 2014 and replaces the United States Protocol. 118 /2008/NĐ-CP November 27, 2008 the Government provides for the functions, duties, powers, and organizational structure of the Ministry of Finance.

What? 6.

The Minister of Finance, the Ministers, the Prime Minister, the Prime Minister of the Government and the Chairman of the Provincial People's Committee, the Central City of the Central Committee is responsible for the implementation of this decree.