Number: 199 /2013/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, December 20, 2013
IT ' S SMART
The regulation of the organization implementation of the state budget bill in 2014
Congress ' s Resolution Base XIII 57 /2013/QH13 November 12, 2013 in terms of the state budget bill in 2014;
Congress ' s Resolution Base XIII 61 /2013/QH13 November 15, 2013 on the allocation of the central budget in 2014;
Making Decision No. 2337 /QE-TTg on 30 November 2013 by the Prime Minister on the delivery of the state budget bill in 2014;
On the recommendation of the State Budget Chief;
The Minister of Finance of the Ministry of Finance issued the implementation of the 2014 state budget bill as follows:
ALLOCATION AND DELIVERY OF STATE BUDGET ACCOUNTING IN 2014
What? 1. Deliver the source, the assignment to the local budget
1. In 2014 continued implementation of the percentage (%) split between the central budget and the local budget was decided by the Standing Committee of Congress in 2011; stability on the balance of balances (if available) from the central budget to the United States. The local budget was decided by Congress in 2013 and added to the local budget to make wage reform to a base salary of 1,150,000 per month and was handed over by the Prime Minister to the local government at Decision No. 1. 2337/QĐ-TTg 30 November 2013. The environmental protection tax on goods produced in the country is a split between the central budget and the local budget; the environmental protection tax from the export of exports by the customs authority is a 100% central budget. The main administrative penalty in accordance with the Administrative Violation Law effective on 1 July 2013 was a 100% local budget collection; the proceeds of the administrative fines of the administrative breach in the field of road safety, rail and rail. The central budget for the central budget is 70% to spend on the security forces, regulation of the local budget 30% to spend on the activities of the forces that ensure the safety of traffic on the local table.
2. The allocation of revenues, the task of spending between the budget of local government levels, the percentage (%) divide the source between the local budget levels and the balance of balances from the upper-level budget for the under-executed level budget. The decision of the People's Council and the decision of the people's committee on the local budget during the period of stability. At the same time, the provincial budget added balances to implement wage reform under the Resolution of the Provincial People's Council and the decision of the civil committee of the same level.
3. Make the basis of using the land in the balance of the local budget to invest in the infrastructure of the economic-social infrastructure, and the local community needs to use a minimum of 10% of this revenue to perform a measurement, database database. major landline and land use certificates; use 30% to 50% of the land and land deposits to establish the Land Development Fund in accordance with the United States Congress. 69 /2009/NĐ-CP August 13, 2009 by the Government on the addition of land-use planning, land, land recovery, compensation and resettlement, the number decision. 40 /2010/QĐ-TTg on 12 May 2010 by the Prime Minister on the promulonation of the Model Management Regulation, using the Land Development Fund.
4. Make Number Resolution 68 /2006/QH11 October 31, 2006 of the National Assembly, the source of lottery revenues not put into the balance, the local budget, which is governed by the state budget. The lottery company, which guarantees compliance with the laws of the lottery business and market control measures of the Ministry of Finance; at the same time, the capacity to collect the number of ants in 2013 and 2014, the Committee of the People's Provincial Committee. The people of the same level allocate this revenue to invest the work in the field of education, health, and social welfare of the local. The Prime Minister and the guidance of the Ministry of Planning and Investment, the Ministry of Finance.
What? 2. Deliver and deliver a budget bill:
1. The ministries, the Central Agency, the People 's Committee of the Provinces, the Central Committee of the Central Committee to implement the 2014 budget collection for subordinated units, the subordinate government guarantees minimum equal to the forecsure of the Prime Minister' s budget. Give me In addition to the delivery of the budget collection, the ministries, the Central Agency, the People's Committee of the Provinces, the Central City of the Central Committee to take a career to collect a career for subordinated units (if any).
2. The allocation and delivery of budget revenues must be on the basis of a sweep, analysis, full evaluation of the revenues derived and the results of the 2013 budget acquisition; the base of policies, legislation on budget collection; forecasts of the economic growth of the company. The industry, every sector, the business production situation of the taxpayer on the site; the increased demand for inspection, inspection, implementation of anti-smuggling, anti-transfer, tax evasion, trade fraud, increased growth of the governor. Tax debt and forced tax debt, new debt restrictions arise, recovert the amount of tax money, the fines uncovered through the inspector, check; collect. Enough time to go into the state budget of the tax breaks, the use of the land was extended to the state budget in 2014.
What? 3. Deliver and deliver the state budget expenditures
1. Distribution and delivery of development investment expenditures:
Ministries, Central and Local agencies allocate, deliver development investment expenditures (both state budget capital and Government bond capital) the regulation of state budget laws and legislation on investment management and construction; the priority of capital layout for investment and investment funds. The project, the construction project, has been completed and has been handed over to use but not enough capital; basic building debt payments; centralization of capital to complete and accelerate the progress of important projects, weight projects; project projects completed in 2015. 2014; first-degree ODA treatment of the project; the layout reimburses the pre-decision of the Prime Minister ' s decision; maximum restrictions begin. The new project, only the capital for real projects, is actually urgent enough to have sufficient capital to handle the basic building debt by regulation at Directive No. 27/CT-TTg on 10 October 2012 of the Prime Minister and has a decision to invest approx. On 31 October 2013, no capital layout for the works, the project was not correct in the instructions and the direction of the Prime Minister's instructions. Investment projects carried out within the scope of the planned capital are delivered, not to produce basic building debt.
In addition to the implementation of the allocation, capital layout and investment expenses trading as above, the provinces, the Central City of the Central need to pay attention to some of the following content:
-Paying enough (both original and interest) investments by regulation at Clause 3 Article 8 State Budget Rules to the deadline to pay in 2014; paying preferable credit loans implementing the process of resolvenisation of canals, rural traffic, infrastructure and more. The infrastructure infrastructure, the fishery infrastructure, the Mekong Delta program to the deadline to pay in 2014. Securing sufficient funds from the local budget for projects, the program was partially supported by the central budget to implement project objectives, programs.
-For local ODA projects management: Focus on the sufficient capital from the local budget for projects by commitment.
-Allocated investment and investment expenditure development for agencies, units of subordination and subordinated government to the field of education-training and vocational training, the field of science and technology is not below the level of Prime Minister allocated to the fields of education. Hey.
-The case with the need to raise capital to invest the construction of economic infrastructure-the social-level social infrastructure-guaranteed by the investment portfolio of the five-year plan (2011-2015) has been decided by the Provincial People's Council, which is allowed to mobilize. capital in the country, ensuring that the maximum mobiling debt balance does not exceed 30% of the basic capital building investment in the country in 2014 by the provincial budget under the regulation of the State Budget Law and the manual text. For the city of Hà, the mobiles of the capital are in accordance with the provisions of the Decree. 123 /2004/ND-CP June 18, 2004 of the Government on some financial mechanisms-the budget of a particular budget to the capital of Hanoi; for Ho Chi Minh City, according to the Digital Decree. 124 /2004/ND-CP 18/5/2004 of the Government on several financial mechanisms-the policy of particular to Ho Chi Minh City and the revised Protocol, the addition of the Digital Protocol. 124 /2004/ND-CP (if any).
2. Distribution and delivery of the economic-economic-business-social, defence, security, administrative management of 2014:
a) The ministries, central and local agencies when allocated, socioeconomic, social, defense, security, administrative management guarantee the funding of important tasks under the law, government duties, Prime Minister, and other matters of government. The Government General has decided, the layout of sufficient funds to implement policies, the regime has enacted, actively devoted to the common source of public work, education of law under the provisions of the Law of Common Law, education of law, and implementation of the overall project. Simplification of administrative procedures, citizen papers and databases related to residential management of the 2013-2020 period. At the same time, ensuring the requirements of strict budget spending, savings, efficiency, contribute to the goal of economic development-society, defense and security, ensuring sufficient resources to implement social security policies.
b) For ministries, central agencies and localities upon allocation, socioeconomic spending deal-social, defence, security, administrative management (which has included a wage reform budget with a base salary of 1,150,000 dollars per month) for the use of the unit. The budget must ensure that the correct match is to be agreed by the Prime Minister, the Ministry of Finance, the People's Committee, the People's Committee, the People's Committee on the same level, and the details in terms of the field; allocate it to the right regime, the criteria. Standard, define the appropriation costs by the State Budget Act.
In addition, when the allocation of accounting for career units, on the basis of an expected basis given by the Prime Minister, the ministries, the Central Agency decided the allocation of funding for career units to fit, effectively ensuring the principle of unit-based units. The source of the career, the cost of the service, has to strive to raise the amount of self-sourcing from the source of your career, to collect your fees, to give the funding priority to those units operating primarily by the source of the state budget. Continuing autonomy for career units and the practice of socializing the types of careers, especially health, education at a higher level.
-Allocated, the 2014 budgetary accounting for agencies, units of subordination, government subordinated to the field of education-training and vocational education, the field of science and technology was not lower than the cost of the government prime minister. When the allocation of the transaction in the field of education-training and vocational education guarantees the tasks of the ranks, in which the capital attention is committed to the task of issuing a 5-year-old preschool education, the funding supports the cost of learning and immunology. It ' s a fee 74 /2013/NĐ-CP July 15, 2013. Full implementation of the development policy of preschool education by numerical decision 60 /2011/QĐ-TTg October 26, 2011 the Prime Minister rules out a number of policies that develop early childhood education in 2011-2015 and Decision No. 1. 149/2006/QĐ-TTg June 23, 2006 of Prime Minister of the Government approved the "Development of Early Childhood Education 2006-2015".
-For a career in environmental protection: the People's Committee of the Provincial Committee of the Committee for the Secretary of the Ministry of Finance, the policy regime, the volume of tasks must be done, the base of the local realities, the Council of People's Council, and the decision level. In it, the focus focuses on the handling of medical waste, environmental hygiene in schools, landfill disposal, vehicle shopping for garbage collection, environmental hotspots.
-For a medical career spending: In time of unavailability of subordination, surgical supplies, procedures, and a portion of the salaries at the price of health services, ministries, central agencies and local agencies when allocated and delivering budget bills to the parent health facilities. The state budget guarantees the current regulations.
-The 2014 delivery budget, provinces, Central City, and the Central Committee for the implementation of the policies, the Central Committee issued for policy-to-be-received policies in the first months of 2014.
3. Subsection, deliver the cost of the genus from an additional source that aims to carry out national target programs, programs, projects, duties in 2014:
The expected base for national target programs, programs, important projects and some other duties the Prime Minister has delivered, the ministries, the central body, the provincial committee of the provinces, the Central City of the Central Committee. add, the accounting delivery for subordinated units, the subordinate government guarantees the principle of savings to save, centring the funding allocation for the focus mission objectives, the focus of ensuring the right target, the contents of each program, the project has been granted. The authority to deliver. For the investment capital of national target programs, the priority of capital layout for the works, the transition project, completed before 2015 then the capital layout for the works, the new launch project and must ensure completion in 2015; No capital layout for the construction project, the new launch project was completed after 2015. The provinces, the Central City of the Central Committee, implement the application of the national target capital program on the site by a regulatory regime to effectively execute. In 2014, a career in the 135 Program (supporting production, maintenance maintenance), a career that implemented a policy of supporting the poverty alleviation and sustainable development of the Poor District under the Government's Resolution 30a/NQ-CP on December 27, 2008. Forest protection, rice support) and deployment of a sustainable poverty alleviation program. In addition to its targeted support from the central budget, the provinces, the Central City of Central Bank, and the legal sources of finance to implement.
4. Distribution and delivery of capital loans, aid from foreign capital:
Ministries, central and local agencies must allocate details to each unit of use and ensure that the match is correct for the total level of the bill delivered by the Prime Minister.
5. The head of a budget bill of local government levels by the regulation of the State Budget Law and no lower than the contingentiation level has been handed over by the Prime Minister to actively implement the prevention, disaster remediation, epidemics ... The State Budget Act.
6. In the process of deciding to allocate revenue, budget spending, the case of the people ' s Council deciding whether the bill to raise the budget enjoyed under the regulatory regime is higher than the level on the delivery, then the expected increase in investment costs (not to increase). From the source of the money supply, after spending 50% on a prescribed wage reform, the rest needs priority to carry out the tasks, the regime, the important policy granted by the competent authority, which handles the payment of the weight of the building. set to be basic in accordance with the regulatory regime and at the direction of the Prime Minister, the addition of the local budget bill, increase the reserve fund to proactively in The process of running the budget.
7. The ministries, central agencies and localities of capital planning investments for the topics of detail to the Type, Clause of the State Budget Table by Decision No. 33 /2008/QĐ-BTC 02/6/2008 of the Ministry of Finance, project number under Decision No. 90 /2007/QĐ-BTC October 26, 2007 of the Ministry of Finance, Decision No. 51 /2008/QĐ-BTC July 14, 2008 by the Ministry of Finance and the additional manual text of the Ministry of Finance (if available).
The Investment Reserve Unit sets the method of allocating the expenditure regularly to the unit using the budget of subordination, details to the Type, Clause, and the number of National Target Programs issued by Decision No. 33 /2008/QĐ-BTC 02/6/2008 and the additional text of the Ministry of Finance; in which the resource delivery saves 10% (if available) by regulation to make wage reform.
For the state agency to implement the autonomy mechanism, self-responsibility for the use of payroll and administrative management funding under the Digital Agenda. 130 /2005/ND-CP October 17, 2005 of the Government, the allocation and delivery of the details are in two parts: the bill of state budgets that implement the autonomy, self-responsibility; the part of the state budget that the state budget does not implement the self-government, self-responsibility. All right
For the public career unit to implement the self-responsible self-responsibility for financial pursuits at the Digital Protocol 43 /2006/NĐ-CP On April 25, 2006 of the Government, the allocation and delivery of the collection, the state budget of the state budget on the mission of being delivered, taxing the career unit, the funding of the state budget guarantee that the state budget is guaranteed to operate regularly in the first year of the period. Approval (for self-guarantee career units a portion of the operating costs and career units provided by the state budget guarantees full operational costs); detailed accounting in two parts: the reserve budget section of the state budget guarantee regular activity, The operating part of the operation is not regular.
For a public career unit that has not yet been competent with the authority to decide the autonomy of autonomy, take responsibility for the financial pursuits at the Digital Protocol. 43 /2006/NĐ-CP On April 25, 2006, the government allocated and assigned the bill to the operational expenses.
For the topics, the technology science project uses the state budget by regulation at the United States Digital Protocol. 115 /2005/NĐ-CP 05/9/2005 and Decree 96 /2010/NĐ-CP The Government amended on 20 September 2010, adding some of the provisions of the Protocol. 115 /2005/ND-CP, Distribution and delivery of detail in three sections: the cost of performing a mission of science technology, regular operating budget, non-regular funding. When implementing a funding transaction that performs a technology science mission for budget use units, the ministries, the Central agency to deliver details according to each subject, the project in which states the funding is funded, the budget is not regulated by regulation. -On the Fourth of the Union. 93 /2006/TTLT/BTC-KHCN October 4, 2006 of the United Nations Finance-Science and Technology Association guidelines the funding of the subject, the science and technology project using the state budget.
Continuing to grant regular operating funding in 2014 from the state budget in terms of modal and valuation as of 2013 for scientific institutions and the regulation of public regulation at the International Protocol. 115 /2005/NĐ-CP 05/9/2005 of the Government regulates the autonomy mechanism, which is responsible for the responsibility of scientific institutions and public technology and the Protocol. 96 /2010/NĐ-CP The Government amended on 20 September 2010, adding some of the provisions of the Protocol. 115 /2005/NĐ-CP . The case of technology scientific organizations that has decided to approve of the granting of the transition authority to operate on a regular form of operating costs is often performed automatically by the decision. approved.
8. For districts, districts, guild that do not host the People ' s Council, the decision to allocate and deliver the accounting in accordance with instructions at the Digital Information. 63 /2009/TT-BTC October 27, 2009, of the Ministry of Finance of the Ministry of Finance that regulates the bill, the organization does the accounting and district budget decision, the district, the ward, which does not host the People's Assembly.
9. In 2014, implementation of the budget and treasury management information system (TABMIS); hence, in addition to the allocation content, the guidance delivery in this Smart, the Ministry, the Central Agency and the local TABMIS participants perform at the correct regulation at the site. Number. 107 /2008/TT-BTC November 18, 2008 and text number 3528 /BTC-NSNN on 23 March 2010 of the Ministry of Finance.
What? 4. Implemonation of the financial mechanism that generates the wage regime, the allowance in 2014 under the resolution of the National Assembly, the Government ' s decree and the decision of the Prime Minister:
1. The ministries, the Central Agency for the allocation and delivery of the budget to the subordinated units perform 10% savings on the regular wage and salaries, using the source of the proceeds left in accordance with the regulatory regime that performs the salary cap. $1,150,000 per month, at the same time, instrucing the units directly to 40 percent of the proceeds left in 2014 (the health sector 35%, after the cost of drugs, blood, transmor, chemicals, chemicals, supplies, depreciation costs, expenses paid for subscriptions. Usually directly, the sub-surgical side, the procedure if it has been structured in the price of the exam, cure the disease) to implement the wage reform regime of the year 2014.
2. The People ' s Committee of the Provinces, the Central City of the Central Committee upon the allocation and delivery of the budget to the lower-level budget must determine a savings of 10% of the regular spending of 2014 (not to tell the salaries, the salary) guarantee Lower than the Ministry of Finance instructed; the People ' s Committee of the Local Level upon allocation and delivery of the bill to subordinated units does not include 10% of the regular spending savings in 2014 (not including the public career units that implement the financial mechanism in accordance with). rules at the Digital Decree 43 /2006/NĐ-CP April 25, 2006, Decree 115 /2005/NĐ-CP 05/9/2005, Decree 96 /2010/NĐ-CP The Government amended on 20 September 2010, adding some of the provisions of the Protocol. 115 /2005/NĐ-CP and the State Agency imples the autonomy mechanism, which is responsible for the use of payroll and administrative management funding under the Digital Protocol. 130 /2005/ND-CP October 17, 2005 of the Government), to implement a wage reform regime in 2014.
3. The localities must use:
+ 50% increased the local budget in 2013 compared to the bill (not to the number of land-use wage increases) assigned by the Prime Minister. The local case is difficult, the proportion of self-balancing from low local revenues, the number of revenue in 2013 compared to the bill that was handed down by the Prime Minister and to the localities when making wage reform is difficult due to unconditional supply. Drawn up between the local budget levels, the Ministry of Finance will consider specifically to determine the increase in revenue raised to the source of wage reform in 2014; at the same time the combined report of the Prime Minister results;
+ 50% increase local budget revenue (not to increase the increase in land use) the 2014 bill compared to 2011 was delivered by the Prime Minister;
+ The source of the 2013 wage reform did not yet use the move;
+ 10% of regular spending savings (not counting wages, having a salary calculation) the 2011 bill was granted a competent authority.
+ 10% savings in spending regularly (not counting wages, having a salary calculation) the 2012 spending increase compared to the 2011 cost of the genus was granted a competent authority.
+ 10% savings in spending regularly (not counting wages, having a salary calculation) the 2013 spending increase compared to the 2012 spending bill was granted a competent authority.
+ 10% of regular cost savings (not counting wages, salary properties) accounting in 2014 increased as the 2013 cost of the genus was granted.
+ 40% of the proceeds left in 2014; the medical sector alone is 35%, after the cost of drugs, blood, fluids, chemicals, substitution supplies, consumer goods, expenses paid for permanent substitution, surgical subscriptions, procedures if found in value. -No, no, no. The number obtained to follow the regime of the administrative organs and the career unit is not deductiated directly to the work directly served in the case of the collection being obtained from jobs, services invested by the State or from jobs, services belonging to the government. State's prereative and has been guaranteed by the state budget for the operation, the number of tuition fees left to the public school; the number of records collected, the healing left to the public hospital after the cost of the drug, the blood fluids, the chemicals, the material. Instead, the supplies are consumable. The number of proceeds left to the regime that is directly minus the cost of direct service in the case of the collection is obtained from jobs, service by the State of the Investment or from jobs, the service of the state's privileged service, but has not yet been budgeted. The water guarantees the cost of the operation.
+ Number of deployment (if available) support from the central budget in the 2014 bill to make wage reform to a base salary of 1,150,000 per month.
4. The People's Committee of the Provinces, the Central City of the Central Committee after the implementation of the above-source measures without sufficient sources, the central budget supports to ensure the source of the implementation.
In the case of the provinces, the central city of the central city has a major source of money reform after securing a demand for a budget reform, reports the Treasury to review the settlement at a 2-Article clause. 1, Decision No. 383/QĐ-TTg on 3 April 2007 by the Prime Minister.
What? 5. Time of allocation, accounting delivery
1. The people 's provincial committee of the Prime Minister' s decision on the government 's decision to deliver the collection, the budget, the people' s council and the decision to pay the bill, the local budget, the provincial budget allocation, and the additional level from the budget. level up the provincial budget before December 10, 2013. The People's Committee granted the decision of the provincial committee on the basis of the fall, and the budget of the Council of the People's Council on the same level decided to pay the bill, the district budget before December 20, 2013. The committee of the People's Committee on the decision of the committee of the people's committee, the district budget of the Council of the People, and the decision to budget the bill, the budget, and the appropriation of the money budget and the appropriation of the bill by 31 December 2013. currently the allocation of regular expenditure on each category, the State Budget Board's paragraph, issued by Decision No. 33 /2008/QĐ-BTC June 2, 2008 of the Minister of Finance and Text of the Ministry of Finance amended, compleming this decision (if any); simultaneously sending the State Treasury where the transaction (one copy) as a base for payment and control.
The expected revenue base, allocated budget costs, ministries, central agencies (for the central budget) decided to allocate, deliver a budget bill to each unit using the budget; the people ' s commission (for the local budget). The Council of People's Council, along with its decision to plan a budget bill on the site, prepaid the local budget, decided to allocate it to a budget bill that guaranteed the revenue, the 2014 budget, to every unit using the budget. Prior to December 31, 2013 and the organization of the public-budget project under the regulation of the State Budget Act.
The Provincial People 's Committee is responsible for reporting the allocation results, the local budget transaction for the slowest Finance Ministry is 5 days after the People' s Council jointly granted the decision to draft the budget under the right stipulation at Article 40 No. 60 /2003/ND-CP June 6, 2003 The government regulates details and guidelines for the implementation of the State Budget Law and Point 5.3 Section 5 Part III. 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance; report of capital mobiles in 2014 under Article 3 Article 8 of the State Budget Law, the outstanding capital debt of the local budget to 31/12/2013 on the Ministry of Finance before 31/01/2014; reports the collection, chi, and the balance of the Reserve Fund. according to the regulations at Point 19.3 Section 19 Part IV Digital 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance.
2. The expected revenue base, the 2014 budget spent by the Prime Minister, the civil rights committee, the central budget unit I of the central budget and the local budget levels implement the allocation and delivery of the collection, the budget for the units using the bank. The book is directly defined by the decree. 60 /2003/ND-CP 06/06/2003 The government regulates details and guidelines for the implementation of State Budget Law, Digital Information 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance. 60 /2003/ND-CP and additional instructions on this message (the financial agency report in terms of 1a, 1b, and 1c). Note some of the following points:
a) Within the 7 working days, since the date of receiving the appropriation of the budget bill, the financial institution must have the text to announce the results of the appraisal. If there are more than 7 days of work that the financial agency has not yet had the opinion of as agreed with the agency ' s allocation method, the unit has sent the financial agency. The case of the financial institution unanimously with the allocation method then the agency chief, the allocation budget allocation unit for the unit to use the budget directly, the co-depositor of the financial body, the State Treasury to the same level (according to models 2a, 2b and 2b). The 2c attached this message) and the State Treasury where the transaction (sent through the unit uses a detailed paper budget for the unit). The financial institution that offers adjustments is in the 3-day range of work since receiving the text of the financial agency, the agency, the allocation unit, which regulates and resent the financial body to unify; the case is not uniformable. adjust, the grant report has the authority to review, decided by regulation at Point 1.5, Section 1, Part IV, Digital Information. 59 /2003/TT-BTC April 23, 2003, of the Ministry of Finance.
b) The case after December 31, 2013, the unallocated reserve unit I was delivered, the unit must report to the financial authority on the same level to review, deciding whether to extend the expected allocation time. The period of time allocation was delayed until January 31, 2014; this period, the financial agency, reported that it had the authority to adjust the unit's expenditures to supplement the government's budget. In case of the objective cause, overtaking the jurisdiction of the unit as unapproved of the authority granted the organization of the apparatus, the mechanism for task execution ..., the I-level reserve unit must envisage the completion deadline for the financial body to extend the period. The allocation space, but not too late on March 31, 2014; too late, the remaining unallocated bill would adjust the unit's cost of the unit to add to the specified budget bill.
c) When the allocation, the delivery of the bill to the units using the budget, the first-level reserve unit must implement the allocation to reimbursate the already repaid, the receivable receivable agency's decision; the unit case does not allocate the bill to it. These receivages, the financial authorities have the text informing the agencies, units to redistribute, and inform the state Treasury agency the same level to be temporarily unfunded until receiving the allocation accordingly.
During the course of the run, the ministries, central agencies and the added localities have the objective to urgently allocate and use the right source of funding, in time; avoid the transfer of the source to the next year under the National Assembly resolution.
d) The case in January 2014 the unit using an unlicensed budget that decides to hand over the bill, the financial institution and the State Treasury to pay the funds to implement the duties of the provisions for the units using the budget subordinated to the regulations. at Article 45 of the number. 60 /2003/ND-CP June 6, 2003. After 31 January 2014, the State Treasury halted funding for the use of budget units (except for the special case required by the written approval of the financial institution).
MANAGEMENT ORGANIZATION, STATE BUDGET EXECUTIVE
What? 6. Budget and Management Management
1. the people ' s committee of grants, Taxation Authority, Customs and related agencies are responsible:
-The organization implemented at the beginning of the year of the budget, securing the right, sufficient, timely capture of the rule of law.
-The implementation of the implementation of the Amendment Law, which complements some of the provisions of the Tax Management Law, the Amendment Law, the addition of some of the Personal Income Tax Law, the Amendment Law, the addition of some of the valuing Tax Law, the Amendment Law, the addition of some. of the corporate income tax law, Administrative Infringement Disposal Law and financial policy mechanisms, new taxes. Continuing to perform well, reducing taxes on the National Assembly's resolution guarantees the correct regulation of law, public, transparency that facilitones the taxpayer. At the same time, tracking the amount of tax money, land use has been renewed for taxpayers to hold sufficient income, promptly entering the state budget when it comes to submission.
-Continue to make the toll, the charge in accordance with the provisions of the law, the serious localities implement Directive No. 24 /2007/CT-TTg On 1 November 2007, the Prime Minister's Prime Minister on 1 November 2007 increased the development of the procedure for the implementation of the provisions of the law on fees, fees, and the policy of mobiling and the use of the people's donations. In order for units to have the funding for carrying out tasks assigned when making free of charges, the fee under Directive. 24 /2007/CT-TTg, The People's Committee of the Provinces, the Central City of the Central Committee, reports that the Council of People's Composition provides funding for the units from the local budget.
-The organization's doing a digital directive. 33 /2008/CT-TTg November 20, 2008 of the Prime Minister and Directive No. 05 /CT-BTC on 21 December 2011 by the Minister of Finance for the implementation of fiscal policy and conclusions, the petition of the auditor, inspector.
2. Tax Authority, Customs Strengthening Tracking, inspection, control of the declaration of goods, codes, tax rates, values, numbers etc., tax prescriptions of organizations, individuals; timely detection of untrue cases, not enough tax numbers must submit to the public. There are further steps.
The organization recovered in time to the taxpayer ' s tax debt, in close coordination with the authorities to make the practice of forced tax debt under the correct procedure, the self-regulation of the law; the aggregation of the agency report has the authority to handle the termination of debts. Tax is not able to collect. Pushing for inspection, tax testing, which focuses on the inspection, audits of high-risk businesses on taxes, high-risk businesses that have been given tax returns, the business of using illegal invoices aimed at the failure of the state budget. Sectors, high risk sectors, price signs, capital transfer operations, e-commerce, cyber business, foreign contractor, real estate business, finance, banking, etc. for full access to the NSNN the tax breaks out of the capital. Yeah. Promote the reform of tax administrative procedures to save time, reduce costs for taxpayers, create all favorable conditions for the development of manufacturing, business.
3. The ministries, the Central Agency, the interested localities direct the management of the public assets, manage land use from the planning of land use, the geopolitical filing, the certification level of land use, land transfer to manage and collect the budget. In full time, in time of regulation, especially the revenues from the auction of land rights guaranteed to avoid debunking, the waste of public property. Pushing the rearrangement, handling the state owned by the state by Decision No. 09 /2007/QĐ-TTg 19/01/2007 and Decision No. 140 /2008/QĐ-TTg October 21, 2008, Prime Minister.
What? 7. The organization runs the state budget bill.
The ministries, central agencies, local and unit use of the budget made in the scope of the budget bill are delivered; the financial institution, the State Treasury that organizes the budget in the scope of the approved bill, performs strict control of the budget. To the right purpose, standard, standard, state rule. Note:
1. The expenses from the source of the loan and the aid that perform the solution, control the rule according to the principle:
-For a bill of interest from a loan source, the aid in money: The right implementation is delivered and the mechanism implemented as a domestic capital (except for another regulation of the treaty).
-For accounting costs from the source of loans, aid in the form of recording, state budget recording: Implemendation of the actual financial progress of each project.
2. Directed the agencies, the unit involved in coordination with the financial body to actively finance the capital directly from the beginning of the year for important work projects according to the regulatory regime, especially the construction of the provision of dykes, irrigation, disaster prevention, services, and services. Disease, recovery of flood consequences, the migration project out of the dangerous landslide under the expected jurisdiction.
3. Make the first implementation of the basic building investment cost of the following year must ensure the correct regulation at the Digital Protocol. 60 /2003/ND-CP June 6, 2003 of the Government, Directive 1792/CT-TTg on October 15, 2011 of the Prime Minister for the strengthening of investment management from NSNN capital and government bonds.
4. Regular examination, assessment of progress on projects, works; for projects, the implementation of the implementation of progress must promptly decide or report the authority to determine the correction to transfer funds to those projects. There was a fast deployment, likely to be completed in 2014, but not enough capital.
5. In regular spending in 2014 delivered to the ministries, the Central Authority; the Ministry of Finance announced the foreign currency expenditures so that the active units perform. For the equivalent budget of $500,000 per year, which is guaranteed by foreign currency according to the transaction, the process of implementation of the State Treasury still controls according to the internal cost of the unit, the case due to volatility increases. It ' s going to go to an internal cost, but the foreign currency bill is out, but the foreign currency is still going to give the Treasury to the Treasury Department to promptly process the cost of the currency; it ' s a $500,000 annual budget case, the ministries, the central body, are withdrawn. It ' s a foreign currency at the time of the transaction, but it didn ' t exceed the internal currency.
6. For the provinces, the Central City of Central if there is a need for a sudden but undelayed development that the budget bill is not responsive enough, it must rearrange the expenses in the assigned bill, or use the Reserve Fund. Financial reserves to meet the needs of that breakthrough. The Provincial People ' s Committee decided to use the Provincial Provincial Financial Reserve Fund in Regulation, Clause 3, Article 58 Digital Decree. 60 /2003/ND-CP June 6, 2003, of the Government of the Government Regulation and guidelines for the implementation of the State Budget Law.
7. Directed the agencies, the relevant unit in coordination with the financial body regularly examining the organization of the implementation of the regimes, policies in units, subordinated; radically saving the cost of the state management apparatus and the career; the implementation is simple. The payroll is tied to the cost of the government and the budget layout according to the efficiency of the work; the maximum cut of the funding of the conference, the workshop, the foreign works, the details of the festival, the celebrations, the communion, the inauguration, the final, and the unneeded expenses. Otherwise, not buying a car (except for a legal vehicle in accordance with the law); actively arranging regularly, prioritits important tasks, guarantee the resources to implement social security policies and regulate wages. In the case of issuing applications, the unit using the wrong budget, the policy, especially policies concerning social policies, poverty eradication, etc. requires timely treatment to ensure policy, implementation of the policy. It ' s true and effective.
8. The situation report does the state budget forecast by regulation.
What? 8. Level execution, budget payment
1. For the units using the budget:
The five-year budget bill was delivered, the unit using the budget implementation of the bill-in-the-regime, to the extent that the cost of the budget was given by the state authorities and the progress, the volume of the task, to ensure the principle:
-Personal payments (salary, salary allowance, social allowable, etc.) guarantee monthly payments to wage subjects, subsidies from state budgets. The Ministry, the Central Agency, the People's Committee of the Provinces, the Central Committee of the Central Committee, and the organization make the pay of the pay through the account for the wage subjects; the State Treasury is tightly coordinated with the State Bank and its organizations. The implementation of the payment service implementing a serious job of paying wages through the account for wage subjects from the state budget by Directive No. 20 /2007/CT-TTg April 24, 2007, Prime Minister.
-Times-based expenses or only arise at a number of times such as basic building investments, procurement, large repairs and other non-regular properties that carry out payment according to the progress, the volume done according to the regulatory regime. Oh,
2. Make the draft withdrawal at the State Treasury for the submissions below:
a) The price aid for the newspapers, the magazine has been delivered in the bills of the ministries, the Central Authority: The Reserve Base is tasked with the authority to deliver and progress on the task of being subsidiated, the newspapers, the magazine as the withdrawal procedure at the State Treasury for sale. be paid in accordance with regulations at the Digital Information 161 /2012/TT-BTC October 2, 2012 of the Ministry of Finance directed the control regime, payment of state budget expenditures through the State Treasury.
b) The business of saving Lao students, Cambodia under the aid of aid: The expected base was assigned to the authorities and required work, units assigned to the training of Lao students, Cambodia as a withdrawal procedure at the State Treasury. to be paid in accordance with regulations at the Digital Information 161 /2012/TT-BTC October 2, 2012, of the Ministry of Finance.
c) National trade promotion: The expected base is delivered, and the implementation of the implementation of the national trade promotion programs, the Ministry of Commerce withdrew the bill at the State Treasury to pay for the program owners in accordance with the provisions of the Ministry of Commerce. number 88 /2011/TT-BTC June 17, 2011, the Ministry of Finance is headed by the Finance Ministry to provide financial support from the state budget for the implementation of the national trade promotion program.
d) The additional balance from the upper-level budget for the lower-level budget: The expected base of balance from the upper-level budget to the lower-level budget is granted the authority to deliver and require the task of carrying out, monthly financial institutions under the employer. withdrawal of the bill at the State Treasury to ensure the balance of its own budget; the socioeconomic budget withdrew at the Treasury of the State Treasury.
For the balance of balances from the central budget for the local budget, the monthly withdrawal rate of the principle does not exceed 1/12 of the total balance of the year; in particular months in the first quarter, the base required, the task of withdrawing the expected withdrawal may be higher. The average rate of withdrawal, but the total withdrawal of the first quarter was not above 30% of the year.
The local budget case was pre-approved the next year ' s budget-added bill from the central budget, which needs to be revoked in the balance of balance payments from the central budget for the local budget in 2014, the Treasury Department informed the Home Treasury. The amount of water except the amount of return for the year's accounting is given to the local; the remainder of the bill is divided equally in the year to withdraw. The previous number for the local budget was recovered as follows:
-For the previous number in the form of a spending order, the amount of the advance was also done by the form of a prepaid command from the central budget.
-For the preceding number in the form of a draft withdrawal, the State Treasury where the transaction performs the accounting adjustment from the advance to the central budget entity and the implementation of the additional local budget from the central budget.
In particular the need to increase the process of withdrawal, the Provincial People's Committee must have the text of the Treasury to consider, decide.
For the addition of the upper-level budget to the local-level budget, the base of revenue and demand-making, the People's Committee on the stipulation of the monthly budget withdrawal of the lower-level budget for local reality.
The financial agency 's budget bill, the Social People' s Committee (under C2-09/NS attached); State Treasury where the transaction checks the conditions: already in the bill delivered, in the monthly capital withdrawal limit, then the accounting of the cost. The top budget, the lower-level budget, the added content and the State Budget Board.
The case in the five-level budget on the pre-draft bill adds the next year's budget to the lower-level budget, when the pre-bill withdrawal must be taken into account, spending on the following year's budget by regulation.
The addition of a target from the central budget for the local budget was delivered by the Prime Minister in the first-year bill to be carried out as follows: the expected base of the delivery, the amount of capital profiled under the regime and the progress of implementation of the programs, the mission said. (including investment capital and career funding) led by the investment holder (or unit delivered on duty) reported; references to monthly payments payment results by the state Treasury agency where the transaction sent the Department of Finance; the Finance Department aggreging the need for withdrawal. Additional accounting aims from the central budget for the local budget (by a number of 3 attachments), with a draft bill (according to the C2-09/NS engaged). attached) to the State Treasury where the transaction to withdraw the additional capital has a target from the central budget for the local budget. The maximum withdrawal to the program, the mission was delivered by the Prime Minister. The Finance Department is responsible for the level of additional capital withdrawal that has a target from the central budget for the local budget to implement programs, the mandate has been handed over by the Prime Minister; the case of withdrawing funding to use is not on target. Or the right target, but not the end of the central budget.
The payment, pay for the investment owners and for the subjects to enjoy policies, regimes (career funding) from state budget capital is made in accordance with existing regulations.
The case of a local budget being pre-funded with an additional objective of having a goal from the central budget next year (including investment and career funding), it is necessary to recover in the additional draft of the target from the central budget for the local budget. In 2014, the Ministry of Finance informed the State Treasury for the exception of the number to be withdrawn immediately in the first-year accounting, the remainder made the withdrawal of the bill at the State Treasury under the above regulations. The previous number for the local budget was recovered as follows:
-For the previous number in the form of a spending order, the amount of the advance number was also made in the form of an order of money from the central budget;
-For the preceding number in the form of a draft withdrawal, the State Treasury where the transaction performs the accounting adjustment from the advance to the central budget entity and the implementation of the additional local budget from the central budget.
e) The additional case with the goal from the central budget for the local budget to arise during the organization of the implementation of the budget bill (including the addition of an additional target from the central budget for the local budget) is carried out. as follows:
-The additional capital targeted from the central budget for the local budget arose during the organizational process to implement a budget bill to carry out room duties, combat, disaster remediation, fire, disease, disease, or mission of war, Other: based on the decision of the competent level, the Ministry of Finance has an additional notification of external information to the local budget. Based on the Ministry of Finance ' s announcement text, the Finance Department performs an accounting withdrawal at the State Treasury where the transaction is.
For an additional advance that has a target from the central budget for the local budget: the decision base of the competent level, the Ministry of Finance has a written statement of the Finance Department performing an advance to the advance at the State Treasury in the transaction. The Finance Finance Department withdrew the pre-draft bill by the following year.
-For the bank-central budget for the local budget, when the withdrawal of the payout performs the transfer of the transfer, temporary, and execution of the recall by regulation (adjusted accounting, food, in case of transfer). The number of additions to the local budget or a reduction in the local budget, reducing the central budget in the case must be reimbursable for the central budget.
g) The additional capital has the goal from the upper-level budget to the lower-level budget at the local levels (including the addition of an external target), the source capacity base, and the mission execution requirement, the people ' s committee on the regulation of the withdrawal. of the lower-level budget for the local reality match.
The base of the financial institution's budget bill, the Social People's Committee (according to the C2-09/NS attached), the State Treasury where the transaction checks the conditions: already in the bill delivered, progress made, the decision of the competent authority. add in the process of making a budget bill; then the upper-level budgetary accounting, the lower-level budget collection under the added additional content of the target and the state budget entry.
The monthly, slowest period on the 15th of the following month, the State Treasury (for the central budget) and the Provincial State Treasury, the district (for the local budget) made the synthesis, reported the financial agency to the same level as the result of the withdrawal expenditure. Balance, the supplemation of the upper-level budget for the lower-level budget in the last month under the current regulation. The case of finding localities to withdraw the balance of the balance, the additional target is not correct, the local state Treasury has a notification text for the same-level financial agency, while a temporary halt to the balance of the balance. There is an undefined target.
Periodically, the Provincial People's Committee is responsible for aggreging the Ministry of Finance's report of implementing an additional central budget budget that aims to implement policies. Whether the local case does not implement the report mode or the report is not correct and full by regulation, the Ministry of Finance will suspend the additional funding granted to the local until the local report is fully reported.
As for the accounting accounting of the additions, the advance from the upper-level budget to the local-level budget is implemented as stipulated for the supplements, the advance from the central budget to the local budget.
3. Do the level of the sum of money command on the tasks of the following:
a) The capital moves to lend to the social policy of the state (the poor, the special ethnic minority who is particularly difficult to improve housing, development of production, labor exports etc.) and programs, projects other than the Government's decision.
b) The cost of funding for the Social Insurance of Vietnam to pay for pensions and social insurance subsidies.
c) The equity contribution, the chronicle of the international financial institutions (excluding those assigned in the bill of ministries, the central body that carried out the bill in the State Treasury)
d) The cost of capital and aid to the financial institutions of the State under the rule of law.
The interest rate arbitrates of state investment credit and credit policy favors for poor households, minority people, and policy subjects.
e) Chi-investment and tourism.
g) Support for businesses of utility, defense.
h) The addition of national reserves and reserves of national reserves (for important goods assigned by the State to the enterprises).
i) The East Coast Programme, the island (part of the funding for ministries, industry)
C) Chi performs special tasks and other mission duties are issued in the form of a payment order of the Public Security Service, the Defense under the decision of the authority of the competent authorities.
l) Make sure it works for the agencies of the Communist Party of Vietnam.
m) State of the state's groundbreaking aid to foreign countries; other local support for remediation of natural disasters, floods, epidemics of disease.
n) Cost of price, aid, grants, order by state policy, or the implementation of the State assignment for businesses, the unit not regularly dealing with the State Treasury.
o) The revenues, the budget record according to the regime.
The tasks that are spent with the order of the preexisting expenses are made when there is sufficient following conditions:
-In the expected bill delivered from the beginning of the year or an additional in the operating process.
-The standard, standard, standard-budget valuation.
-Full of all the files, the evidence from the prescribed regime.
-There is a written proposal by the Prime Minister to use the budget for the requirements of the required budget management regime.
When receiving the allocated offer profile, within five days of working the financial body examination, review all the regulatory conditions and the order of money on the Tabmis system (the central budget issued by the Ministry of Finance, the provincial budget issued by the Treasury Department). Enter, the district budget is due to the financial chamber. The state treasury is responsible for the Order of the Expenditure Of Recovery from the system and perform payment for the right-to-content-based budget beneficiary unit on the order of money and the right of regulation. The bank's personal expenses were sent by the People's Committee to the Treasury of the State. The case has not yet qualified for the payment level, but to ensure the requirements of the property and progress of work, the financial body performs a temporary degree under the regulatory regime, or at the discretion of the Minister of Finance (for the cost duties of the budget). the central government) and the Chairman of the People's Committee (for the duties of the local budget).
The state treasury is responsible for carrying out the validity test, the legalization of the order of money; the base of contents on the order of money, the implementation of the budget fund, transfer money into account or cash-level according to the regulatory regime to pay, payment for the organization. As a result, the individual is entitled to a budget in the time of the regulatory regime. In the case of unvalid, legal, one-day delay (since the date of receiving the certificate) must inform the Financial agency to handle it.
4. On the debt cost of the central budget made by regulation at paragraph 6, Section II, Digital News 107 /2008/TT-BTC November 18, 2008, of the Treasury Department supplemated a number of management points, governing the state budget and the documentation of the Ministry of Finance.
What? 9. Implemation of a unit bill using a budget
1. The case needs to adjust the forecast between the units using the underlying budget without changing the total and detailed changes in each sector of the given limb, the first-level project unit decision-making, sending the financial agency along to check the balance. accounting and implemented the expected adjustment in Tabmis, the copper depositor of the state Treasury where the transaction is based in control, issuing, payment.
For the unit to use the budget to reduce the problem, the State Treasury transaction checks, confirm the balance of the bill, confirm the adjustment to the unit I report unit report (fax, photocopy) to inform other units of the budget. adjuvate the expected increase. For budget use units which are expected to be increased in accounting, the financial body examines the amount of the accounting balance, confirming the expected adjustment of the unit using another relevant budget before adjusting the bill to the unit at the request of the order. The I.I.I. case does not have enough balance to adjust, the unit uses the unit to report the Grade I-Level Reserve unit to adjust.
2. The Grade I-level reserve unit case is issued with an additional interoperable authority to carry out the mission of birth, if the decision to add the bill has shown the details field details and the execution unit does not have to set the allocation method to the financial body. The appraisal, which the allocation of the bill to the unit directly and informs the State Treasury is relevant to implement; the case of the decision to add undetailed bills and the execution unit is at least 7 working days (since the date of adoption). is determined to hand over the bill, the first-level reserve unit must be set to allocate the allocation to the regulatory financial body by regulation.
3. The case that regulates the bill from the budget does not implement the autonomy to the cost of implementing the autonomy, the budget does not regularly go to regular funding, which regulates the task of spending in the cost of the funding bill unregulated, not automatically. Frequently but has been noted under the task of spending in the Year 's Anticipated Delivery Decision or the Additional Accounting Decision in the Year of the Prime Minister' s Year, the Minister of Fiscal Finance needs to have the unified opinion of the financial agency to ensure. The allocation of funds is carried out.
What? 10. Make the transition to next year
The ministries, the Central Agency, the localities that implement the transfer to the next year guarantee the correct regulation of the State Budget Law and the National Assembly Resolution.
What? 11. Practice of savings, anti-waste; room, anti-corruption
The ministries, the central body, the local organization, do fully implement the provisions of the Chamber of Laws, anti-corruption, the Law of Saving and Wasting. At the same time, in time, full of mistakes are discovered through the test, inspection, audit; the responsibility of each organization, the individual, and the execution of responsibility for the unit chief to use the state budget in management. It ' s a budget run that ' s going to be lost, wasted, using a wrong budget, policy.
What? 12. Make a financial public, state budget
1. The ministries, the Central Agency, the local direction and fully implement the regulations at the Digital Decision. 192 /2004/QĐ-TTg 16 November 2004 by the Prime Minister of the Government of the Government on Financial Financing Statute on state budget levels, budget bill units, government-funded institutions, basic building investment projects that use state budget capital, state budgets, and other financial institutions. State enterprises, funds derived from state budgets and funds derived from the donations of the people and the Department of Finance ' s guidelines on public, which note:
a) The Financial Authority of the Implementation Regime of the state of the state budget in accordance with the provisions of the 03 /2005/TT-BTC 06/01/2005 of the Ministry of Finance directed the implementation of the financial public public regulation on state budget levels and the regime reporting the financial public implementation of the financial public, Digital News 54 /2006/TT-BTC June 19, 2006 of the Ministry of Finance on the guidelines of the Financial Public Financing Statute for the direct support of the state budget on the individual, the population.
b) The use of the budget implementation of the public publication in accordance with regulations at No. 21 /2005/TT-BTC April 22, 2005, the Ministry of Finance is instructed to implement the financial public regulation of budget bills and the institutions supported by the state budget.
c) State enterprises perform publicly in accordance with the regulation at the Digital Information. 29 /2005/TT-BTC April 14, 2005, of the Ministry of Finance guidelines for the Public Financial Regulation for the state-owned enterprise.
d) The agencies, the unit used by the state budget capital, made public implementation by regulation at the U.S. Digital Information. 10 /2005/TT-BTC February 2, 2005, of the Ministry of Finance, guidelines for implementing financial public regulation over allocation, management use of capital investment capital, of state budget capital.
The agencies, the unit entrusted to the funds derived from the state budget and the funds derived from the contributions made by the people made public in accordance with the guidelines at No. 19 /2005/TT-BTC On 11 March 2005, the Ministry of Finance on public financing of funds derived from the state budget and funds derived from the people's donations.
2. The agencies, units, organizations that use state assets implement publicly by regulation at the No. 1 Decision No. 1. 115 /2008/QĐ-TTg The Prime Minister's office on 27 August 2008, the government's use of state assets, public career units, and the organization of state property.
At the same time to implement the Number Decision 192 /2004/QĐ-TTg 16 November 2004 by the Prime Minister, the state budget of the state, the units using the budget must carry out a situation reporting the situation to implement the public process and send the authorities to synthesize the overall assessment in the country by the regime. regulation. Ministries, the Central Authority and the Local (Treasury Department) were responsible for sending public reports to the Ministry of Finance shortly after the implementation of the 2014 budget bill and the 2012 budget decision.
1. This message was effective from 1 January 2014 and applied to the 2014 budget year.
2. The ministries, the central body, the provincial committee of the provinces, the Central Committee of the Central Committee of the Prescribed Bases at this Notice to direct the agencies, units of subordination and the local government subordinate to the organization. The previous regulations contrary to regulation in this information are made in accordance with this information. In the course of the organization, if there are proposals for a timely reflection of the Ministry of Finance to coordinate the solution.