Circular 90/2013/tt-Btc: Guide To Build The State Budget Estimation By 2014

Original Language Title: Thông tư 90/2013/TT-BTC: Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2014

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Number: 90 /2013/TT-BTC
Hanoi, 28 June 2013

2014 State Budget Accounting Guide


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

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 the Government regulates the function, mandate, jurisdiction, and organizational structure of the Ministry of Finance;

Implementing Directive No. 13/CT-TTg on 25 June 2013 by the Prime Minister on the construction of the economic-economic development plan and the state budget forecast of 2014;

At the suggestion of the Secretary of State Budget;

The Minister of Finance issued an advisory on the construction of the state budget (NSNN) in 2014 as follows:

Chapter I


What? 1. General Regulation

1. NSNN mission assessment base in 2013:

a) NSNN mission in 2013 was passed by Congress at the Digital Resolution 32 /2012/QH13 November 10, 2012 of the XIII National Assembly, the fourth session on the 2013 state budget bill, the No. 1 Resolution. 33 /2012/QH13 November 15, 2012 of the XIII Congress, the fourth session of the 2013 central budget allocation, Decision No. 1792/QĐ-TTg on 30 November 2012 of the Prime Minister for the 2013 State Budget Exchange, Decision No. 1902/QĐ-TTg. December 19, 2012 by the Prime Minister on Capital Planning Investment Development Investment Development of the state budget in 2013, Decision No. 2081/QD-TTg on 26 December 2012 by the Prime Minister for the Central Budget Exchange of 2013 executed The National Goals Programme with climate change and the National Goals Programme to restore pollution and improve the environment; The Prime Minister ' s other decisions on the addition of the budget during the 2013 budget run.

b) Executive documents of the Government, Prime Minister of the Government: Resolution No. 01 /NQ-CP on 7 January 2013 on the solutions primarily directed, operating the implementation of the development of economic-social and social development planning in 2013; Resolution No. 02 /NQ-CP January 07, 2013 on a number of difficult dismantling solutions for business production, market support, bad debt settlement; Directive No. 09/CT-TTg on 24 May 2013 of the Prime Minister ' s Prime Minister. about the strengthening of the executive direction of the financial mission-NSNN in 2013 .

c) 222 /2012/TT-BTC December 24, 2012 of the Ministry of Finance regulations on the organization implementing NSNN in 2013.

d) The situation carried out the financial mandate-NSNN for the first 6 months of the year; the striving solutions completed to the highest level the NSNN 2013 was given by the National Assembly, the People's Council decided in the last six months of the year.

2. Stay close to the Government ' s direction in the social economy, the situation of carrying out the fall mandate, the NNNN 6th month, the ministries, the Central Agency and the local authorities assessed the results of the NNNN collection in 2013, the situation that carried out the conclusions, the petition. of the inspection agency, audits; the topic of recommendation of amendment, the addition of the collection policy, the NSNN and other regime policies (if any) send the Ministry of Finance and ministries, the agency with revised research related, supplemation or qualifications with revised authority, supplements. in time to unplug the difficulty, promote development production.

What? 2. Evaluation of the execution of NSNN

The NNN revenue base, the first six months of the year, forecast the business production situation, market price performance, performing a review of increased impact factors, reduced revenue, petit regulatory solutions to strive to complete the highest level of the project. The NSNN was approved by the National Assembly, the People's Council. When evaluating needs to focus on the following primary content:

a) Review, analysis of the impact factor in 2013 budget revenues due to factors: The production of manufacturing-business, export-import operations of industries, businesses belonging to economic components; the results of the implementation of the production of production. produce and consumption of the principal products; sales prices, profits; the total growth rate of retail sales of goods and consumer services revenues; the rate of increase in industrial production value; the level of increase, the reduction of capital investment of economic components; sweeping. As for new investment projects, expanded investments, deep investment, investment projects have run out of favor.

b) Implementation of the deployment of the situation, the results of the Government's Resolution No. 01 /NQ-CP. forecast the impact on the NSNN record of execution The Government ' s No. 02 /NQ-CP resolution to the Tax restrictions, tax rates, tax incentives, land rent cuts, environmental protection tax returns to unease the business production of businesses.

c) Assessment of the 2013 tax debunking situation: Determining Tax Liability to December 31, 2012, which expects the number of debt to arise in 2013, the tax debt revoked in 2013 and the amount of tax owed to December 31, 2013. In aggregation, the full classification, the exact amount of tax on the specified income tax (stagnated by individual types of business; debt deposited by tax sharper; the stagnation takes place in each sector).

d) Assessment of coordination results between the levels, the relevant industries in the NSNN collection management and organizational implementation of the inspection, inspection, control of tax debt recovery, anti-piracy, anti-trafficking, anti-trade fraud, anti-transfer; number the tax rate petition tax, examination of the tax authority ' s inspection; the number of retrieving petitions of the State Audit agency, the Government Inspects and expects the number to submit to NSNN for the year; the petition for regulatory mechanisms to regulate, monitor, strengthening the regime, raising the efficiency of applying tax legislation; pushing and diversification of forms of propaganda, support, legal advice and law. on taxes for the business and the social community.

) Evaluating the number of public figures, valuing the value added to the end of 2013; the number of tax returns issued by business in 2013; the number of completion expected for the business; the analysis of the cause of the tax refund, a decrease in mutation compared to the previous year; ant Institutional adjustments, tax returns policy.

e) The results of the implementation of the implementation of the implementation of the implementation of the mechanisms, the procurement policy; the new tax policies enacted, revised, added in 2012, in 2013 affecting the results of the collection; recommending petitions for regulating mechanisms, policies (if available).

f) The results of the results of the cost of the charge, the fee, the penalty for administrative breach of 6 months and all of 2013.

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

1. Evaluation of the layout and organization implementation of the basic building investment capital of 2013:

a) Assessment of the allocation situation, the basis of basic construction investment expenditures (XDCB) in 2013:

-The allocation, the layout of the 2013 XDCB investment capital for the projects, the construction was completed in 2012 onwards; the layout of the ODA projects; the works, the project completed in 2013, the transition projects and new launch projects.

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

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

b) Do the implementation of the 2013 XDCB investment limb assignment:

-Assessment of the implementation of the 2013 XDCB investment plan that includes the value of the volume done to the end of the quarter quarter of 2013, the payment capital to the end of the quarter of 2013 (including the completed volume payment and investment capital repayment payment), which envisage the volume of execution. and paid for December 31, 2013; with a detailed appendix to the project, the total number of investments was approved, which was the accounting capital to the end of the 2012 plan, which was planned in 2013 according to the above content.

-Assessment of the implementation of the program, the project uses the source of formal development assistance (ODA): Progress of the ODA capitalization and the ability to ensure the supply capital.

-Report the number of cuts to recall additional NSTW backup and the NSDP reserve for investment funds delivered in the forecast but by June 30, 2013 unallocated or unregulated allocation; capital of planning in 2013 allocated but to the end of the project. On June 30, 2013 did not implement the implementation of Directive No. 09/CT-TTg on 24 May 2013 of the Prime Minister.

-Assessment of the implementation of projects that were extended to the 2012 capital plan expired on 30 September 2013 according to the 196 /TB-VPCP announcement on 17 May 2013 of the Government Office.

-Assessment of the situation made from pre-capitalization in 2013 of investment projects by the decision of the competent organ.

-General, assess the situation and results of the XDCB investment volume debt processing by Directive 27/CT-TTg on 10 October 2012 by the Prime Minister; propose, petit the solutions to handle the deposits.

-Assessment of the completed investment project decision, which states: the number of projects was completed but not determined by the regulations until the end of June 2013 and is expected to expire in 2013; specify the time the project has been completed but not yet decided. And the solution.

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

2. Evaluation of the results of the implementation of the development assistance mission in 2013:

a) The implementation of the State ' s preferable investment credit (total credit growth, source of capital to implement credit growth plans that includes credit capital debt recovery, capital raising of individual organizations in and out of the country, bank sources, etc.). State books grant arbitrate arbitrate, etc.); subject to incentives; arbitrates; the tip of a credit policy; the solution of adjustment, capital regulation; credit quality; interest (the base determines interest rates, interest rates, interest rates, and interest rates). credit credit in case of changing market interest rates); administrative reform in the investment review procedure and loan review.

b) The situation does a policy credit for poor households, poor households, and social policy subjects; student credit, students, preferable credit for particularly difficult minority ethnic communities, poor households, etc. (scope, subject; operational results, loan balance, yield interest rates, interest rate compensation costs; loan conditions; ...).

c) Assessment of the implementation of the pilot policy the export credit insurance by Decision No. 2011/QĐ-TTg dated 05 Month 11 the year 2010 Prime Minister (the ratio of% of export tranche is exported to export credit; subject, item, market; levels of dependence of insurance businesses in the country are delivered on credit insurance export to foreign reinsurance businesses from stitchup). exploitation, risk assessment, insurance, etc.).

d) Assessment of the implementation c Agricultural insurance policy on Decision 315/QD-TTg Month 3 the year 2011 Prime Minister of the Prime Minister and Decision No. 358/QĐ-TTg on February 28, 2013 by the Prime Minister (extended the insurance participation of some subjects; revised, scope additions and subjects were insured; regulate the premium fee rate for a number of varieties, crops, animals, and others). raised; the causes primarily arise; the state budget supports; ...).

The situation implemented the Resolve Canal, rural transportation, aquaculture infrastructure, and rural village infrastructure (including lending of more than 10,000 billion dollars of loan capital loans). ditch, development of rural roads, power pumping stations serving agricultural production, aquaculture infrastructure and rural occupiers and expanding the loan object are the investment projects built on bridges, rural roads (including: The intercommunal road, the federal district, according to United States Resolution No. 02 /NQ-CP on 7 January 2013.

e) Project execution situation the country 201 3 (National Reserve by individual groups) () level of reserves of some essential items); export plans, national reserves, export, and export sales. No money. , buy up, buy a national reserve. (details of the category, quantity, value) to strengthen the national reserve forces to meet the timely requirements of the chamber, fight, remedy the disaster, fire, disease; ensure food security; secure defense, security and order of social safety. () .. .

What? 4 Assessment of the execution of a regular task force

1. Evaluation of the implementation of the NSNN for the first six months of the year and expected all in 2013 (allocation of allocation, budget transaction, implementation, etc.) according to each sector of the state's state-assigned to the Ministry, the Central Authority, local in 2013. Evaluation of the results of the objectives, tasks, programs, large projects of each ministry, industry, sector, local; difficulties, entanged, and proposed treatment.

2. Evaluation of the results of implementation and difficulties, entangled in the implementation of tasks, mechanisms, policies, and spending regimes simultaneously put together remedied solutions in 2013, namely:

a) For regimes, social security policies: Social protection policy; health insurance policy that supports the poor, children under six, the poor; the policy towards the subject to the war to protect the Fatherland, which makes international duty; the government itself. the housing support book for households with hard work on housing; b. The health insurance. Family-owned, forestry, fishing, and matchmaking; the Law of Disabled; the policy towards poor households and households, minority people, and people in particularly difficult regions: the poverty alleviation program. Fast and sustainable to poor districts, support housing for poor households; supporting soil production, housing, housing, and water for poor minority households, hard life; unemployment insurance policies; support for prevention and prevention of disease and prevention. against, overcoming natural disasters, floods, starving people; the policy of supporting fishermen to risk when we ' re at sea level; it ' s a policy of supporting interest. Capital loans and interest rate arbitrates in order to reduce harvest losses on agricultural products, fisheries; ... Overall evaluation of all policies, regimes, identifying overlapping content, coincicing to petition for the assembly or to abolish the policies, the regime does not conform to reality.

b) The situation, the implementation of the implementation of the autonomy mechanism, is responsible for the use of payroll and administrative management funding under the Digital Protocol. 130 /2005/ND-CP October 17, 2005. The organizational situation evaluated the implementation of the autonomy regime, which is responsible for the implementation of the mission, the organization of the apparatus, the payroll and finance of the public career units under Government Decree; and Decision No. 1. 39 /2008/QĐ-TTg March 14, 2008 by the Prime Minister of the Government of the Government of the Contracting Statute, ordered, tasked with providing a public service service using NSNN. Assessment of the implementation of the Government Action program enacted by Resolution No. 40 /NQ-CP on 9 August 2012 by the Government to implement the Project "Innovation mechanism operation of public career units, promoting the socialization of some types of government." the public career service ".

c) Assessment of the genus of the genus from the source of the administrative penalty for the first six months of the year; the number of unspent amounts (if yet); the calculation of the operational funding of the functional forces performing a six-month-end administrative violation operation to petition the organs. has the authority to ensure the funding under the provisions of the Administrative Violation Disposal Law and the manual text.

4. Assessment of the savings situation more frequently during the final months of the year under the Government of 60 /NQ-CP on 10 May 2013 of the Government, Directive 09/CT-TTg on 24 May 2013 by Prime Minister of Government and Public Affairs 6684 /BTC-NSNN on 27 May 2013 in 2013 by the Ministry of Finance.

Assessing the savings situation and using savings numbers to reposition the wage reform and implementation of social security policies under the regulation at Clause 4, Article 4, 2017. Decision of the 1792/QĐ-TTg on 30 November 2012 by the Prime Minister for the 2013 State Budget Exchange.

5. The number of cuts in spending cuts to recall additional NSTW contingecties and the NSSPP for regular spending funding delivered in the 2013 bill of ministries, Central agencies and localities but by June 30, 2013 has not allocated or allocated no further details. Correct, the number of savings of 10% spend the last month of the year following Directive No. 09/CT-TTg on 24 May 2013 by the Prime Minister and Public Affairs 6684 /BTC-NSNN on 27 May 2013 by the Ministry of Finance.

6 . Assessment of the implementation of mechanisms, socialization policy, trend analysis and sustainability of generalized criteria: the total resources and resources structure of investment society for industry development, sector; the number of facilities invested in the development of the sector. Socialization; economic-social efficiency has been achieved from these socialized institutions; there exists, causes and solutions that need to be done to adjust. With some areas where rapid socialization needs to focus on analyzing the cause for specific recommendations.

a) Higher Education: The assessment of mechanisms, solutions that promote investment of resources for development of scientific research, technology at the prestigious undergraduate institutions and the experience breadth. The ability to continue to devolve higher education management between the Ministry of Education and Training with ministries, agencies, localities in the direction of more autonomy, broader for higher-qualified higher education institutions.

b) Technology science: Specific assessment of the transformation of scientific institutions and public technology to the self-responsible self-responsibility mechanism by regulation at the European Parliament. 115 /2005/NĐ-CP September 5, 2005 of the Government, Decree 96 /2010/NĐ-CP September 20, 2010 by the Government amended, supplemation of Protocol 115 /2005/NĐ-CP and Decree 80 /2007/ND-CP May 19, 2007 Government of Science and technology enterprise; the mechanism that supports potential young research groups, strong research groups from universities, institutes in the nursemology of technology, forms the scientific business and the development of new research institutions. technology; the ability to form and develop the science and technology market.

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

1. The ministries, central agencies and local agencies assess the allocation, delivery, implementation of the project of national target programs, programs, projects in 2013; favorable, difficult, entangled (if available) in the deployment.

Evaluation of the results performed 3 years 2011-2013 each national target program, each program, project. On the basis that the proposed orientation of a number of content of the projects, the national target program, the programs, the project had the same objectives; the proposal to revise some criteria of the new rural construction program National Goals program to help. In accordance with local conditions.

2. For national target programs, Programs, Implementation Schemes with both foreign capital, assessment of the state of foreign capital funds, petitions (if available). Evaluating efficiency of the use of foreign capital for training content, increased capacity, building of legal text, increased institutional, media.

3. Evaluation of the ability to balance local budgets and community mobiles to implement the National Goals Programme, Program, Proposal on the site. The case of a low mobilation level compared to the expected proposal of the practical solution to ensure the source of the program's objectives on the site.

What? 6. Expected the funding to make the base salary (replacing the minimum wage) 1,150,000 per month.

1. Report on payroll, payroll, which determines the need for funding to make wage reform on the basis of a $1,150,000-a-month basis from 01/7/2013.

2. Expected results of the resulting financial measures to implement wage reform: Saving 10% of the regular spending (not counting wages, payable loans); from 35-40% of the revenues left to the regulatory regime; from a 50% increase in income. The local budget (not to tell money for land use) in 2013; the prior sources of the prior year were not used to make the basis of a $1,150,000-per-month basis in 2013. On that basis, the remaining source was transferred to 2014 (if any).

3. Expected demand, the source of a base salary of 1,150,000 per month by area; the additional number from NSNN to implement the base salary, the sub-categories adjusted according to the basis salaries of each sector for 2013.

What? 7. Some of the special points in assessing the 2013 NSNN mission of the provinces, the Central City of China.

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

1. Evaluation of the ability to balance the local budget compared to the estimate, the measures have been and will take to ensure the balance of local budgets including: increased striving, cost savings, spending, use of local residual financial resources (wealth source). The salaries, the 2012 source, the financial reserve fund, ...). The offer to clarify each source, the number used, the balance (if available).

2. Results implementation of the 30a/2008/NQ/CP Resolution December 27, 2008 Government of the Government on Program support reduction of fast and sustainable poverty reduction to 62 poor districts; Protocol No. 49 /2010/NĐ-CP May 14, 2010 The Government is on the exemption, reducing tuition fees, supporting the cost of learning and the collection mechanism, using tuition fees on the educational basis of the national education system; social protection policy; Decision No. 1; 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early childhood education in 2011-2015; the Elderly Law, Disability Law; the policy of supporting the students of the boarding party, the semi-resident; and the support of the poor; transfer of automotive procurement, equipment from 2012 to 2013; ...

3. The deployment of the budget expenditure on the state ' s policy mechanisms for economic development-social, poverty alleviation: health insurance policy on poor people, minorities, children under the age of six, supporting the poor to participate. health insurance, support of the household ' s household as agriculture, forestry, fishing and matchmaking joined the b. Medical delusion. The policy of unemployment insurance, the policy of support for fishermen, the policy of aid of social protection, and the planning of capital for planning work, ... locally.

4. Evaluation of a budget layout (including the number of central budget support for the local budget-if present) and use of a contingus for security duties, defense; prevention, anti-disaster remediation, human disease and on-site disease. cattle, poultry, crops; the use of a budget bill to 30 June 2013.

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

6. Assessment of the situation implementation of the free water-free policy on the local table; the implementation of the deployment situation exempts contributions under Directive No. 24 /2007/CT-TTg November 1, 2007, the Prime Minister's Prime Minister raises the regulation of the law on fees, fees, policy of mobiles, and the use of the people's donations.

7. Assessment of the situation made from the source of the money using the land for the investment of local infrastructure structures, the practice of measuring, setting up the geopolitical record, the license level certification of land use and the allocation of land development funds from the revenue source. the use of land and land rent by regulation at the Digital Decree 69 /2009/NĐ-CP August 13, 2009 Government.

8. The execution of infrastructure investment mobiles (including the mobiling situation, the capital layout for the return of both the original and interest payments to 30 June 2013) stipulated at paragraph 3, Article 8 NSNN Law, including: the first balance of debt, the number of mobiles of the year, the number of payments to the limit, the debt balance. mobilized on 31 December 2013 (for Hanoi City and Ho Chi Minh City assessed the mobiling of capital investment under the financial mechanism-the local specialty budget); the debt balance, debt-paying loan of the local budget in accordance with each loan (broadcast). The bond, borrowing foreign loans of the Government, borrowing the Vietnam Development Bank, borrowing money treasury and other loans); expected to return to the United States. The source of debt for the year.

9. Evaluation of the implementation of a resilient program of canals, rural traffic, village infrastructure, fishery infrastructure (including execution results, return of both origination and interest on arrival).

10. Evaluation of execution of 10% savings from the 2013 state budget expenditures in accordance with Decision to number 1792/QĐ-TTg on 30 November 2012 by the Prime Minister on the 2013 and 2013 state budget transaction. saves an additional 10% of the regular spending of the local budget in the last 7 months of 2013, which envisaged spending missions from the NSDP reserve, the savings source.

11. rearranging the subgenus tasks in order of preference to introduce a reduction or time-to-time reduction of the tasks that are not really necessary in the case after having run a positive budget, striving to increase the income deficit.

12. Evaluation, analysis of the recording situation, limb from the source of lotteries ants on the angle: structure ratios of the revenues from the lotteries relative to the local budget collection; the division of the lottery revenue (paying taxes, paychecks to customers, costs for ticket sales, cost) Ticket fees, corporate management and extracts funds); the rate of unsold ticket sales; the use of the proceeds from the investment lottery activity of local social welfare works, right investment, enough on educational works, healthcare according to the resolution. 68 /2006/NQ-QH11.

Chapter II


What? 8. Target, request

2014 was the fourth year of the implementation of the 11th Party Congress, the KT-XH and NSNN development plans in 2011-2015 and the KT-XH Development Strategy and the 10-year 2011-2020 Financial Strategy, the economic forecast continued to affect NSNN in 2014. Accordingly, the 2014 NSNN construction work must ensure the following principles:

1. Implemonation of an active, flexible fiscal policy that aims to stabilize social order stability, financial security, promotion of rational growth.

2. Continue to implement NSNN restructuring, requiring a sweep to integrate the modes, policies, tasks to ensure efficiency, avoid overlapping, waste; performing savings right from the layout of the expected layout to development and regular spending.

3. Ministries, central agencies and target-base localities, the 2014 economic-economic development mission, clung to the goals, the business development mission-the 2011-2015 stage of the industry, the field and the local together with the requirements of public spending. Tight, effective to build a 2014 NSNN project close to the mission, operating the focus of the agency, the unit; the right regime, the policy of the existing state, on the spirit of radical saving; ensure the duration of the NSNN law; the NSNN is required. Copy, copy, detail, detail.

What? 9. Build an NSNN

Collection Accounting NSNN 2014 must be built on the basis of assessing the possibility of a 2013 budget capture; the forecasts for the following: the pace of growth in the production of industries, commerce, services, the situation of consumption of industries, level altitude Inventory. the items Oh, purchasing power and accessibility of the capital of businesses; the investment situation, production development-business and commercial activity, export exports in 2014; at the same time, the specific calculation of the factors increase, the decrease in the implementation of the revised new, complementary (Law) tax laws. Tax management, Rule. Personal income tax, Rule. Corporate income tax and Law. Modified GTGT, the revenues. As long as decreased, renewed , adjust the tax rate According to the Congress, the government. Increased tracking, inspection, control of tax prescriptions by organizations, individuals to detect and process timely cases of untrue manifest, not enough tax numbers must submit; direct opposition to the fall, revoking the amount of debt stagnated from the years. First, the revenues from investment projects ran out of time, the revenues were discovered through inspection, inspection, audits, and ...

On that basis, the domestic bill (not to be able to collect from crude oil, land-to-land collection) rose to a 12-13 percent increase in average, compared to the 2013 implementation rate, the projected earnings from the average 8% increase in the average of 8%. In 2013. The rate of particular gain depends on conditions, characteristics, and consistent with the rate of economic growth on each local table.

1. Build a local income bill

The local construction of the NNNN in 2014 in addition to ensuring the requirements as stated above, the total number of sources of the revenues on the site (including the number of budgets in the commune, ward, town). When the 2014 NNNN acquisition had to be based on the basis of full evaluation of the actual implementation in 2012; requirements for striving and possible implementation in 2013 and the number of tests on the 2014 collection were announced. The bill is to make sure that it ' s true, that there ' s a lot of revenue, every single tax in the laws of taxes, the levers, the law, the law, the law, the law, the sanctions, the sanctions, the sanctions, the policies, the policies, the new revenue, the amendment, the policy. (in detail enacted by the end of 2012, early 2013 major influence on NSNN was used as a base for domestic income in 2014 under Appendix I).

2. Build an expected export of export operations:

Built on an analysis basis, an export performance assessment, import of taxable items that impact the budget collection; the sustainability of the export tranche, import of capital items; the level of commercial gain, the investment and the value of investment. Standard of implementation, expansion of export markets; consumer demand attenuation in key markets; the increasing competiability of some countries in the region; the course of implementation of tax cuts to implement integration commitments. international economy; impact due to regulations, regulations in international trade (technical regulation, technical standards, assessment processes, and the global economic development). appropriate, sanitary regulation, and animal testing.

Analysis, which envisage impacts on NSNN revenues due to the impact on prices, rates, increases, decreased amounts of exports, specifically each item of each export group (shallow, forestry products; fuel, minerals; processing industry), according to each market. .

Analysis an impact on NSNN. a change in the exchange rate, price, increase, decrease in the amount according to each item of each import group (the group needs import control, the limited group of imports, the group that needs imports, other group of goods) of the area 100% business in the country, businesses have foreign investment; ... And the market imports.

The bill is to be built on the basis of the right implementation of customs procedure; inspection, customs supervision, export tax, import tax, and tax management for export goods, regulation of regulation at Digital Information. 194 /2010/TT-BTC December 6, 2010 by the Ministry of Finance; the tax rate of the export tax rate, the preferable import tax on the portfolio of tax-regulated goods Digital. 157 /2011/TT-BTC November 14, 2011 by the Ministry of Finance and relevant documents. The simplification of simplification of administrative procedures in the customs sector to shorn the time of information and to reduce costs on goods of exports, imports. Increased anti-austerity measures: tax liability treatment, anti-smuggling, tax evasion, anti-trade fraud.

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

The ministries, central agencies and local-base localities in 2012, an estimated 2013 implementation, which envisage adjusted earnings in 2014, the ability to contribute to the service users and those expected to impact the 2014 collection to build more. It ' s a very, very positive, integrated collection. The financial services of the agency's business, unit, non-NSNN, are not included in the cost, NSNN's fee, but must have their own bills to track, manage.

What? 10. Build a state budget bill

Ministries, central and local agencies build plans to implement a focus, focus and capacity political mission in 2014, on the basis of which the NSNN is in accordance with the laws of the regime, the standard, the cost of spending. The current budget, in the scope of the number of audits which is given by the authority to inform, actively arrange the order of the tasks to spend on priority; performing savings, against waste right from the set up of the bill.

For the timely service of the NSNN project construction work in 2014, industry departments, sectors of responsibility:

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

-Make an overall assessment of the entire policy, the regime has been enacted the past time (especially social security policy), on which the cage is interlocking policies, implementing the repeal by authority or the competent authority to abolish the premises. policy, cross-overlapping, inefficient; maximal limitation of the promulgation of policies, new modes (including the expansion of the object and the applicable scope of policies, the social security regime), which increases the NSNN. The granting of a competent authority determines the policies of balancing the resources, ensuring the feasibility of the organization.

The construction of the 2014 NSNN project for a number of areas, the specific task was carried out as follows:

1. Build development investment expenses:

The XDCB investment capital in the 2014 state budget forecast had to be focused, tied to public investment restructuring, increasing the investment efficiency of the state budget. The ministries, central and local agencies when the development of the development of the investment genus were to be closely tied to the target, the 2014 social economic development planning mission and the attention of the following content:

) tightly controlled the scope, the scale of each investment project by the right goal, the field, the approved program, is only decided to invest when it is clear that the capital and the ability to balance capital at every level of the budget.

b) Runder the projects, the work to determine the portfolio of investment priority projects in 2014 guarantees focus, efficiency. In it:

-Focused capital for projects, completed works, tables, entered into use in 2013 but not enough capital; the decision to implement a basic building debt processing by Directive No. 27/CT-TTg on October 10, 2012 by the Prime Minister.

-Capital priority for key projects, the urgency of which envisages to be completed in 2014 (according to the progress in investment decision, capital balance and ability to carry out in 2014); the response capital for ODA projects under the implementation of the project; projects. using the government bond capital of 2012-2015 but has not yet been deployed enough capital from government bonds to complete the project.

-Recover the amount of advance that must be paid.

-The remaining layout for the transition projects implementation is approved; the investment of investment expenditures for the new project is truly urgent that the capital and the ability to balance capital at every level of the budget and to be eligible for investment by regulation; The deployment had to ensure that the C group project was completed in three years, the B group completed in five years.

c) Set up investment expense from source disposal of state-owned housing in accordance with the Digital Decision 09 /2007/QĐ-TTg January 19, 2007 and 140 /2008/QĐ-TTg October 21, 2008 of the The General Government.

d) The ministries, the central body, the local body assigned to the projects using the capital government bond capital, aggregable the situation for government bonds in 2013, including projects that had been granted jurisdiction for the previous application. Government bonds in 2014, planning to use the remaining bond capital of 2014-2015. to return the previous budget capital and ensure completion of the project in accordance with the plan Oh, to the Ministry of Planning and Investment, the Ministry of Finance to submit the Government to report the National Assembly.

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

e) For the development of the development of the developed investment credit arbiter, the state's policy credit, the base on the 2013 implementation envisage the changes in policy and the 2014 mandate to build a bill-based bill.

f) For the expected cost of the national reserve: The target base, the national reserve mission to be delivered, requires prevention, remediation of disaster consequences, epidemics, security, defense, social security ministries, and the national reserve management industry, which is responsible for determining the level of national reserves. The Ministry, the industry, the management unit on December 31, 2013, envisage the addition of a reserve of goods, essential equipment supplies, state budget planning, increased national reserves, cost of goods and renewing plans for a new national reserve in 2014.

2. Permanent genus:

a) In the scope of the entire country that builds up the cost of the development of education and training, science-technology, health, culture-information, environment according to Party resolutions, Congress; prioritization of defense, security in the new situation; ensuring the safety of the government. Social life; the management of the state administrative administration, the savings. Ministries, central agencies and political base-base localities, the ministry ' s 2014 social economic development plan of the ministry, agency and each local, built regular spending on the basis of a regular allocation of expenses according to the decision of the Prime Minister. Government and policy, the specific regime has been granted jurisdiction. In it, the wage costs, the pay-per-wage in terms of a $1,150,000-month-month basis, the salaries by salaries (social insurance, health insurance, unemployment insurance, union funding) implemented under the Health Insurance Act, the course of course. adjustment of the Social Insurance Law and the manual text.

b) Runder the programs, the scheme to cage, reduce the overlap, overlap, waste. Arrangement, restructure of the task force in accordance with NSNN's ability to balance. The agencies, units, especially industry managers, sectors, and localities are clear of the type of service undertaken by the public sector unit, the type of service operated by external units; building price frameworks, the service fees of public career units. The type of unit can adjust prices, fees to calculate enough wages; the type of unit can adjust the price, the charge of sufficient wages, in part or the entire cost of management and depreciation of fixed assets. On that basis, the classification of public career units is done in accordance with the price, fees to determine the level of support from the budget accordingly.

c) The ministries, sector, local, agencies, units, organizations that use the cost-efficient predicate budget on the right cost of funding, radical savings, especially the cost of vehicle procurement, expensive equipment, maximum restrictions on the number. And the scale and the size of the festival, the conference, the conference, the assembly, the signing, the signing ceremony, the title ceremony, the title, the reception, the reception, the business, the domestic and other non-essential tasks, the other levels; the cost to these tasks is not up compared to the number. 2013 (after a 30% savings in 2013).

d) Build d The accounting of the economics of economics on the basis of a given volume of tasks was granted authority and regime, the valuation of the budget expenditures; centring the layout for important tasks: maintenance maintenance of the critical economic infrastructure (traffic, water). gain, etc.) to increase the amount of time spent and efficiency; the funding of the planning process; the task of promotion of planning, promotion, promotion, promotion, promotion; mapping, mapping, and certification of land rights. Strictly compliance with the law of bidding, ordering, task delivery in the implementation organization.

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

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

-The cost of carrying out specific tasks, programs, projects in the areas of the genus: Building on the basis of the volume of work content granted by the authority to approve, progress on deployment, computing basis, commitment to mobiling resources outside the bank. book.

-Administrative management: A theory of the following content:

+ The compiled number is approved by the time of the bill of accounting, in which the actual margin is present to the point of accounting, the number of undrafted undrafted quota numbers, (if any); the number of people working under a non-term contract regime at home administrative agencies. the water, the Party agency, the social political organization by regulation at the digital decree. 68 /2000/ND-CP November 17, 2000, the Government of the Government of the Government of the United States, on 17 November 2000.

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

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

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

* The wage fund, the subsection of the number of subjects working under the non-dead-term contract regime at the No. 68 /2000/ND-CP, is defined similarly to the number of compiled compacts, which are present at the time of the forecast setting.

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

-Department of Training education: The theory of the theory of building the project to implement the annual allowance of education, the implementation of the mechanism of immunity, the reduction of tuition fees and supporting the cost of learning to the specified subjects at the Digital Decree. 49 /2010/NĐ-CP May 14, 2010 The Government Regulations on the Tuition Exemption, which supports the cost of learning and the collection mechanism, use tuition to the educational basis of the national education system; the funding implementation of the International Protocol. 19 /2013/ND-CP February 23, 2013 of the Government on Policy for the Church and the cadres of education management in the region has a particularly difficult socioeconomic condition; the funding implementation of the Prime Minister ' s Decision on Education Development (Decision-making). 239/QĐ-TTg February 9, 2010 on the prevalence of preschool education for 5-year-old stage 2010-2015, Decision 60 /2011/QĐ-TTg October 26, 2011 on a number of policies that develop early childhood education in 2011-2015; Decision 12 /2013/QĐ-TTg January 24, 2013 in terms of student support in the region has a particularly difficult socioeconomic condition; the decision is made. 85 /2010/QĐ-TTg December 21, 2010 on a number of policies supporting a semi-resident student and semi-resident popular school; Decision No. 1558/QĐ-TTg on August 18, 2010 approved the Project Training and Development Project in the field of atomic energy; Decision and Development. 911/QĐ-TTg on June 17, 2010 approved a PhD Training Project with a Ph.D. degree for universities, colleges of the 2010-2020 period; Decision No. 472/QĐ-TTg on April 12, 2010 approved the Defense Training Teacher Training Scheme-security for high school high school, professional middle and middle class 2010-2016; Decision No. 1505/QĐ-TTg October 15 2008 approved of the Training Scheme under the Advanced Program at several Vietnamese universities in 2008-2015 and the University of Vietnam. The projects of training in Vietnamese students abroad; Decision No. 799/QĐ-TTg on May 25, 2011 approved the project of military cadaver training of the military command of the military, the ward, the college-level town, the base military university until 2020 and others. Next year.

-Scientific research: The funding of the implementation of the subject, project, scientific mission and technology must be on the basis of the approval decision by the competent authority on the catalog, the funding bill. () Content theory. Oh, divertiation Do Follow. Every year . The regular operating budget must specify the content with the increase, down from the 2013 bill with the cause and the accompanying computing facility.

3. The mechanism that generates wage reform:

Ministries, central and local agencies continue to actively implement the mechanism that generates wage reform by regulation: the source of savings of 10% of the genus regularly does not include wages and payable amounts; a portion of the proceeds left to the regime of the administrative and unit agencies. A 50% increase in local budget revenues (not to increase the increase in use of land use); the sources for wage reform last year have not been used (if any) to make a base salary (instead of a general minimum wage) to the level of 1.15 million copper/month of 2014 enough for 12 months.

4. Build a project of national target programs:

The ministries, the body governing national target programs, the mission, time, resources that carry out the projects of each national target program approved and the three-year implementation (2011-2013) sent the Ministry of Planning and Investment, to the United States. The Ministry of Finance for the Government to report the National Assembly, which proposes capital, funding implementation of programs, projects in the direction of capital, funds for the program's focus duties; details on investment capital investment-career, domestic capital- In the water There is no increase in the deployment of the layout for conference spending, conference, integration, sump, participation, learning, etc. compared to the 2013 bill (accounting after saving 30% of the layout funding for these tasks); failed to set out the funding of the delegation in the cost of expenses. National target program. Increased devolve, enhancing local responsibility in the cage cage, allocation, use of capital delivered to perform joint goals of programs, ensuring the use of savings and efficiency.

5. Building a central budget project for programs, projects, central agencies, and local agencies:

a) The decision base of the Prime Minister approx programs, projects; the number of funds arranged from the start of the implementation to 2013. The ministries, the presiding body of the programs, proposed the budget bill implementation project, the 2014 project in line with the ability to deploy and synthese in the 2014 NSNN subsidiary project of ministries, central agencies (details according to the source nature). capital) to the Ministry of Finance, Ministry of Planning and Investment.

b) The base envisage the level of funding for programs, projects submitted by the Ministry of Finance, Ministry of Planning and Investment, ministries, Central agencies are entrusted with the program, project envisage the project allocation of program spending, the 2014 project for the projects. The Ministry, the Central Agency and the Local (detailed in the nature of capital) sent the Ministry of Finance, Ministry of Planning and Investment reviewed, aggregated. There is no increase in the deployment of the layout for conference spending, conference, integration, sump, participation, learning, etc. compared to the 2013 bill (accounting after saving 30% of the layout funding for these tasks); failed to set out the funding of the delegation in the cost of expenses. Program, project.

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

Implement the full 2014 budget bill, in accordance with the order, the regulation of the State Budget Law, Public Debt Management Law and Guide documents, Government Decree on Investment Management and Basic Building Management, Management and Use of Capital Support Capital Management. The official implementation (ODA) and preferable capital, the solution process in program/project documents, the signed and viable funding agreement in 2014, which details the source of ODA capital, preferable capital, which is subject to programs, project and according to the capital nature (basic building investment and career budget).

7. State budget contingus project:

The central budget and local budget of budget contingectorts are defined by the regulation of the State Budget Act to proactively deal with natural disasters, floods, epidemics and other important tasks, the level of encyclopated students.

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

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

9. The revenue base, the 2014 budget, the ministries, the Central Agency, the local institutions that build the bill are tight and detailed for each mission, each unit using the budget directly; after having worked with the Ministry of Finance, the Ministry of Planning. And investment, ministries, central agencies and provinces, the Central Committee of the Central Committee to implement the creation of the 2014 appropriation of the Ministry, agency, local government, to receive the Prime Minister's budget, the government. The authorship has the authority to decide to allocate and deliver a budget bill to the unit using a guarantee budget before December 31, 2013. according to NSNN rules.

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

What? 11. Building the local budget bill

The 2014 local budget bill was built guaranteing sufficient resources to implement the regimes, the policy was granted the authority to enact and, in accordance with the provisions of the State Budget Act, contributed positively to the Central Committee to implement stability. Macroeconomics, social security, economic restructuring, and economic growth in order to promote economic growth at reasonable and sustainable levels.

1. Build a budget collection plan on the venue:

The economic development planning base-the 2011-2015 period society has been adopted by the Congress of the Party, the ability to implement economic-social and budgetary indicators in 2013, on the basis of a projected pace of economic growth and 2014 revenues on the market. With every sector, every sector, local economic facilities and new sources of revenue that arise on the site for the right calculation, every field of revenue, every single amount of revenue. Analysis, evaluating the effects of increased impact, reduced the impact on the 2014 state budget collection by land, revenue, income, tax sharper.

2. On the construction of a local budget bill: In 2014 was the year during the period of local budget stability (2011-2015) under the regulation of the State Budget Law and the National Assembly Resolution, the Standing Committee of the National Assembly, the People ' s Committee of the Builders. setting up a local budget bill on the basis of its source of revenue and limb duties has been devolve stabilized; the 2014 local-level budget bill is built on the basis: the source of the source identified the base percentage (%) dividing up the revenues of revenue. split between the budget levels, the local budget revenue is 100% under the regulation of the State Budget Law and the balance of balances from the bank. The above-level book for the lower-level budget (if any) is stabilized according to a 2013 bill that has been passed by the National Assembly, the Standing Committee of the National Assembly, the General Assembly on the decision, the Prime Minister, the People's Committee on the Exchange. The basis of the 2014 local economic-economic development, the policy regime, the implementation of the existing genus; the construction of a particular 2014 budget bill in each field, has the order of priority, and also performs the following primary content:

a) Continue to sweep, classify projects to prioritiate funding for projects that are economically efficient-socially, projects that serve economic structure, rectify disaster consequences, ... projects that are likely to be completed in 2014. Reviewing, closely monitoring the deployment of economic infrastructure projects such as the economic zone, industrial zone, in which infrastructure projects have significant economic development significance not only to the local, but also for the region, Prior to the implementation of the implementation of the initiative, monitoring from the central agencies, the counter-opinion of professional social organizations, the relevant localities to ensure the common economic efficiency of the region, avoid the state of devolve investment. It ' s a little bit of a limited view of space and time. The focus is on the task of eradication, poverty reduction, job creation, handling of social problems; ...; the layout of eligible ODA projects, which is preferable to local regulation must be arranged from a local budget; source in the XDCB bill to handle it. The XDCB debt, the previous applications, the repayment of the mobiles when it comes to a deadline.

b) The layout of the basic building investment expenditures of the local budget from the source of the money used land to invest economic-economic infrastructure structures, migration projects, resettlement, construction site preparation; the allocation of the development fund. land by regulation at the Digital Decree 69 /2009/NĐ-CP August 13, 2009 Government of Government; prioritits the layout of sufficient funds to accelerate the measurement work, establish a local filing database, and grant certification of the right to use the land as defined by the Land Law and the National Assembly resolution.

c) For the revenues from the petition lottery continues to be used to invest in social welfare works; in that, focus for the fields of education, health by regulation and implementation management, spending on state budgets (not putting on the balance of banking). The state books.

d) Building the local infrastructure capital mobiles, the layout of the local budget guaranteed to complete sufficient terms (both the original and interest) to pay in accordance with Article 3 Article 8 of the State Budget Law.

Construction of investment costs from government bonds to transportation, irrigation, medical facilities, and building of the classroom and building teachers under the project was granted the authority to approve; in it, actively devoted to it. The local budget (knowledge lottery, investment spending in the local budget balance) to make investments for programs that solidified the school class and built the teacher's public house in proportion to the Ministry of Finance stipulated.

e) For infrastructure investments in accordance with the decisions of the Prime Minister, the Government of the Politburo, ... the task target base and the need for capital investment have specified; the resulting base invested in the end of 2012, the possibility of 2013, The local construction site, the 2014 mission calculation, in which the theme of the layout, the local budget arrangement and the financial resources of the regulatory regime to carry out the above tasks, reduce the dependence of subsidies from the Chinese budget. Of course

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

g) The cost of implementing the number of resolutions 37 /2004/QH11 December 3, 2004 of the National Assembly on Education, Central Resolution 2 (Course VIII) for the field of technology science, Resolution 41-NQ/TW November 15, 2004 of the Politburo on the mission to protect the environment of the cost of the budget. Local.

h) Set up a budget bill that performs tasks guaranteing Social Security (funding implementation of regulation policy at the Elderly Law, Disability Law, Digital Decree, etc.). 67 /2007/NĐ-CP April 13, 2007 of the Government on Policy Assistance to Social Security Subjects, International Decree: 13 /2010/NĐ-CP 27 February 2010 The Government on the amendment, adding some of the provisions of the Protocol. 67 /2007/ND-CP, Number Decision 60 /2011/QĐ-TTg October 26, 2011 Prime Minister provides a number of policies to develop early childhood education in 2011-2015, exempts the tuition fees under the Decree. 49 /2010/ND-CP, The reward budget, the party badge, the socioeconomic society-particularly difficult, the funding of buying children ' s health insurance cards under the age of six, the poor, the poor, the household for farming, forestry, fishing, and the costs of social support. A student scholarship, free of toll, etc.), defense, security (Civil Defense Law, Security Law), which actively hosts local budgets and is expected to provide support from the Central Budget.

i) Building a budget bill in 2014, the local operators calculated the resources to implement wage reform such as guidelines at Clause 3, Article 10 of this Information.

) The location of a local budget bill; the addition of financial reserve funds under the provisions of the State Budget Act, to proactively respond to natural disasters, floods, epidemics and the handling of local pressing duties.

3. On the balance of local budget:

a) The provinces, the central-central city that builds a local budget bill on the basis of local budget revenues are enjoyed and the balance of balances (if any) from the central budget for the local budget to a stable level as the expected level. In 2013, the Prime Minister assigned to the local government. At the same time, for localities receiving an additional balance from the central budget, the particular petition for the level of local pressing difficulties by regulation at Point 20 Section II quantitifully allocated a regular spending of the state budget in 2011. It was followed by Decision 59 /2010/QĐ-TTg September 30, 2010 Prime Minister.

b) For the provinces, the Central City of China has the need to raise additional capital to increase the development of the development that must be built under the right stipulation in Clause 3 Article 8 The state budget law ensures the outstanding balance of debt (including the annual mobiles expected). 2013) does not exceed 30% (for the city of Hanoi, Ho Chi Minh City is 100%) accounting for XDCB investment expenditures of the provincial budget; at the same time the source of the source for reimbursable terms (both the root and interest).

4. For local government levels that do not host the People ' s Council, the content of the 2013 budget is done by regulation at this Smart; on the sequence and time of execution in accordance with the regulation of the General Assembly. 63 /2009/TT-BTC March 27, 2009 by the Ministry of Finance of the Ministry of Finance that regulates the bill, the organization does the accounting and district budget decision, the district, the ward, which does not host the People's Assembly.

Chapter III


What? 12. The responsibility of the ministries, the governing body of national target programs, programs, projects made from the central budget source and due to many ministries, the central authority and the implementation of the project.

1. Coordinate with ministries, central agencies and other related local agencies, the funding level implementing the national target program, the program, the 2014 project to send the Ministry of Finance, Ministry of Planning and Investment before July 20, 2013.

2. Set up the 2014 spending bill for each ministry, the Central Authority and each province, the Central City of the Central to the Ministry of Finance, the Ministry of Planning and Investment in accordance with the statute of limitations in the 2014 budget notification of the budget. national target program, program, project of the Ministry of Finance, Ministry of Planning and Investment.

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

1.C You know, eating the number of tests has been announced, c. The Central Committee, the Central Authority and the People's Committee of the Provinces, the Central City of the Central Committee, and the number of checks on the collection, the budget for the subordinated units and the lower-level budgets.

2. The Ministry of Planning and Investment Investment, in collaboration with the Ministry of Finance set in 2014 on development investment expenditures, development investment spending methodology (including the allocation of investment capital allocation development of National Goals Programs) sent the Ministry of Finance to the Ministry of Finance. before 10 September 2013.

3. Make a renewal of the project construction program that ensures the quality and practice of savings, effectively organizing the 2014 budget construction, the Ministry of Finance ' s expertise does not discuss with the Finance Department. The organization of the construction work, aggregation and reporting of the 2014 budget bill in accordance with the regulation of the State Budget Law, guidelines and guidelines according to the advice of this Information; the full content report, the prescribed form of the Company. Digital 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance and the relevant forms stipulated at this Smart; submit the Ministry of Finance, State Audit before July 20, 2013 for ministries, Central agencies, before July 25, 2013 for the provinces, the Ministry of Finance and the Ministry of Finance. The central city of the Central and registered to discuss a budget bill between the Leader of the Provincial People's Committee with the Ministry of Finance for the years in the period of budget stability (if necessary).

What? 14. On the form of the 2014 budget bill and report

1. For ministries, the Central Agency: General and report the NSNN to the Ministry of Finance in accordance with the patterns and regulatory times at the Digital Information. 59 /2003/TT-BTC, additional forms (Schedule 2, 5 and 11) regulations at this profile and the prescribed form at the Numerical Federated Parameters. 03 /2006/TTLT-BTC-BNV January 17, 2006 of the Ministry of Finance, the Ministry of Internal Affairs Guide to Digital Protocol 130 /2005/ND-CP October 17, 2005 by the Government, Digital News 71 /2006/TT-BTC August 9, 2006 of the Ministry of Finance directed the implementation of the decree 43 /2006/NĐ-CP; It ' s the intention to build a detailed budget bill to each unit using the budget (by Schedule 2-Annex 2) 59 /2003/TT-BTC ) and the ministry ' s critical task, the agency for the National Assembly report on the budget bill of each ministry, the Central Agency.

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

What? 15. Terms of execution

1. This message has been in effect since 14 August 2013. The content, process, and time of the 2014 state budget plan are implemented by the provisions of the State Budget Law, the Law Guide and Guide documents.

2. During the construction of the 2014 budget bill, if there are new regime policies enacted, the Ministry of Finance will have additional guidance announcements; if the entanged arise in the organization ' s construction organization construction of the budget bill in 2014 suggested the ministries, the agency said. Central, local, the economic conglomerate, the state corporation. reflect on the Ministry of Finance to promptly process ./.



Nguyen Industrial