Number: 222 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Hanoi, December 24, 2012
IT ' S SMART
The regulation of the organization carrying out the state budget bill in 2013
The UN Security Council is locked down XIII. 32 /2012/QH13 November 10, 2012 on the 2013 state budget bill, the No. 1 Resolution. 33 /2012/QH13 November 15, 2012 on the allocation of the central budget in 2013;
Implementing the 1792 /QE-TTg Decision on 30 November 2012 by the Prime Minister on the delivery of the state budget bill in 2013;
On the recommendation of the Chief Secretary of the State Budget;
The Minister of Finance of the Ministry of Finance issued the implementation of the 2013 state budget bill as follows:
I. ALLOCATE AND DELIVER THE STATE BUDGET ACCOUNTING IN 2013
1. In 2013 was the third year of the budget stability between the central budget and the local budget (2011-2015); the continued implementation of the percentage (%) split the source between the central budget and the local budget as a result of the commission. The Standing Committee of the National Assembly decided in 2011, for the balance of balances (if any), the central budget added to the local budget as it had been decided by Congress in 2012 and added to the local budget to make wage reform. to a minimum wage of 1,050,000 copper/month and is assigned by the Prime Minister to each local at the 1792/QE-TTg Deck. November 30, 2012. Continuing environmental protection tax on domestic manufacturing goods is a split between the central budget and the local budget; at the same time from January 1, 2013 defines the environmental protection tax from export-export activity due to the customs authority. That ' s a 100 percent central budget revenue.
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 budget for a 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 People's Committee on the same level.
3. Continue to implement a cash-based balance mechanism using land in the balance of local budget to invest in building economic infrastructure-the society, the localities need to use a minimum of 10% of this revenue to carry out the measurement work, the database stance. The capital records and certificates of land use. At the same time, using 30% to 50% of the land revenues and land deposits to establish the Land Development Fund in accordance with the Rule Protocol 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. Continue Resolution 68 /2006/QH11 October 31, 2006 of the National Assembly, the source of lottery revenues does not include the balance, the local budget, which is governed by the state budget. The Provincial People's Committee increased track, inspection, oversight on the business activities of the lottery companies that ensure compliance with the provisions of the law on the lottery business and the market control measures of the Ministry of Finance; At the same time, the capacity to collect the 2012 issue and the ability to collect in 2013, the People's Provincial Committee of the People's Provincial Committee on the same level allocated the source of the lottery to the investment of the local social welfare works under the direction of the Prime Minister. The government and guidance of the Ministry of Planning and Investment, the Ministry of Finance.
1. The ministries, the Central Agency, the People ' s Committee of the Provinces, the Central Committee of the Central Committee to implement the 2013 budget collection for subordinated units, the lower-level government ensures the minimum level of striving equal to the revenue collection bill. The Prime Minister. In addition to the delivery of the budget collection, the ministries, the Central Authority, the People's Committee of the Provinces, the Central City of the Central Committee to take a career to collect a career for subordinated units (if any).
2. The allocation and delivery of budget revenues must be on the basis of the results assessment of the 2012 budget; the base of the tax laws, the revenues; the economic growth of each sector, each sector, the ability to develop the business production of the companies. organization, business individual; the requirement to strengthen the inspection, test, implement anti-smuggling, anti-transfer, tax evasion, trade fraud, increase in the tax of tax debt and the coercuse of the tax debt, the new debt limit arise, income. Back in time the amount of tax, the fine was discovered, recorded after the inspector, checked; fully loaded promptly into the state budget for the payments. tax, land use was renewed in 2013.
1. Distribution and delivery of development investment expenditures:
The ministries, central and local agencies allocated, the development of the investment genus development must implement the correct implementation of the State Budget Law and the legislation on investment management and construction; at the same time ensuring the following requirements:
a) The ministries, the central body: the implementation of the allocation, the capital layout and the delivery of the basic construction investment expenditure guarantee under Directive 1792/CT-TTg on 15 October 2011 by the Prime Minister on the strengthening of state capital investment management and bond capital. The government.
b) The provinces, the Central City of China: In addition to the implementation of the allocation, the capital layout and the delivery of the investment genus investment fund ensures under the Directive 1792/CT-TTg on 15 October 2011 by the Prime Minister on the strengthening of investment management capital investment management. water and government bonds that need to pay attention to some of the following content:
-Priorititiate capital deployment to dispose of basic building debt under Directive 27/CT-TTg on October 10, 2012 by the Prime Minister on the solutions primarily corrects basic building debt status in local areas. It is serious to accept the provisions of existing law in the field of construction investment management, compliance with Directive No. 1792/CT-TTg on October 15, 2011 of the Prime Minister on strengthening investment management of state budget and government bonds; It ' s not to develop new basic building debt.
-The capital layout to recover the amount of advance advance to date in 2013 at the discretion of the Prime Minister; the repayment layout (both the root and interest) the investment in regulation at paragraph 3 Article 8 State Budget Law to the deadline must be paid in 2013; returns Credit card loans, rural transportation, village infrastructure, low-level aquatic infrastructure payable in 2013.
-Make sure that the layout is sufficient from the local budget for projects, the central budget program supports a part to implement project objectives, the program.
-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 2013 of the provincial budget under the regulation of the State Budget Law and the manual text. For the city of Hanoi and Ho Chi Minh City, the capital mobiles, according to the decree. 123 /2004/ND-CP 18/5/2004 and Decree No. 124 /2004/ND-CP 18 May 2004.
In addition, for localities with a need for capital-to-project implementation, infrastructure investment work generated by a given source of paid capital was granted authority approval to attract investment financing of domestic and foreign economic institutions, in fact, the company. It ' s now prescribed by the Digital News Agency. 162 /2012/TT-BTC October 3, 2012 of the Ministry of Finance.
2. Distribution and delivery of the economic-economic-business-social, defence, security, administrative management of 2013:
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 has decided that, in the process, sufficient funds to implement policies, the regime has enacted, the funding of the implementation of the Vietnamese-priority Vietnam campaign. At the same time guaranteing a tight budget spending requirement, savings, efficiency, contributing to the goal of economic development-social development, ensuring sufficient resources to implement social security policies. In addition to 10% of the regular spending savings on wage reform in 2013, the local must perform savings of 10% more frequently (except for salaries, allowable allowable salaries and expenses for humans by regime) right from the start. Stitchup and repayment of savings at the budget levels before the delivery of the funds to the agencies, the local unit to pay up the wage reform and implement social security policies (the localities that report savings accounts by 10%). It ' s often coupled with a regulatory allocation report at the point of 1 Article 5 of this information.
b) For ministries, central agencies and localities upon allocation, exchange of economic-economic spending-social, defence, security, administrative management (which has included funding of the wage reform budget with a minimum wage of 1,050,000 copper/month) for the applications. The use of the budget must ensure that the correct match is to be agreed upon 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 of the field; and allocate it to the right regime, the criteria. Yes, the standard prescribed by law.
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 priority to those units that are operating primarily by the state budget. Continuing autonomy for career units and the practice of socializing the types of careers, especially health, education at a higher level.
-Allocate, deliver a 2013 budget bill to the agencies, units of subordination, government subordinated to the field of education-training and vocational education, the field of science and technology not being lower than the cost of the government prime minister has delivered. When the allocation of the bill of education in the education sector-training guarantees the duty of the ranks, in which attention the cost of the funding of the 5-year-old preschool education, the funding supports the cost of learning and the exemption from tuition. Protocol. 49 /2010/NĐ-CP The date of 14 May 2010 by the Government. 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.
-The 2013 transfer budget, the provinces, the Central City of the Central City, and the Central Committee for the implementation of the policies, the Central Committee, enacted the policies of the policy to receive funding from the early months of 2013.
3. Subsection, deliver the cost of the genus from an additional source that aims to implement national target programs, programs, projects, missions in 2013:
The expected basis for national target programs, programs, important projects, and several other duties-the Prime Minister has delivered, the ministries, central agencies, the People's Committee of the provinces, the Central Committee of the Central Committee. add, the delivery of the bill to subordinated units, the subordinate government to ensure the right objectives, the contents of each program, the project has been granted a competent authority. 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. Since 2013, the stock exchange of forest protection, rice support under Resolution 30a/NQ-CP on 27 December 2008 by the Government of the Government of the Government of Capital, defined by the Prime Minister's Decision 57/QD-TTg on 9 January 2012. There ' s a goal of implementing a beekeeping and a natural rebirth control. 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 under the regulatory regime and at the direction of the Prime Minister, the addition of the local budget bill, increased reserves to proactively in the process. It's a budget run.
7. The ministries, central agencies and local planners of capital planning to invest in detailed investment topics to the Type, Clause of the State Budget Table and the project number by Decision No. 1. 33 /2008/QĐ-BTC 02/6/2008 and additional text of the Ministry of Finance.
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 questioned by the authority of the decision to hand over autonomy, self-responsibility for the financing by regulation at the digital decree 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 give details to each subject, the project in which states the funding is funded, the budget is not regulated by the rules. -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 2013 from the state budget in the same way and as defined as 2011 to scientific research institutions, the organization of scientific research and technological development, the organization of scientific services and the technology of regulatory regulation. at the General Decree 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. The case of districts, districts, the guild that does not hold the People ' s Council, the decision to allocate and deliver the operation in accordance with the guidelines at No. 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 2013, the financial sector continued to expand the application of the budget and treasury management information system (TABMIS) application system; therefore, in addition to the allocation content, the guidance delivery in this Smart, the Ministry, the Central Agency and the participating localities. TABMIS is responsible for the correct implementation at Digital Information. 107 /2008/TT-BTC November 18, 2008 of the Ministry of Finance and Text No. 3528 /BTC-NSNN on 23 March 2010 of the Ministry of Finance.
What? 4. Implemonation of the financial mechanism generated to implement the wage regime, the allowance in 2013 under the Resolve of Congress, the Government ' s decree and the decision of the Prime Minister:
1. The ministries, central agencies upon allocation and delivery of budget bills to subordinated units; the People ' s Committee of the Provinces, the Central City of the Central Committee upon allocation and delivery of the budget to the lower-level budget are determined to save 10% savings. Frequently in 2013 (not to tell the salaries, which has a minimum wage calculation of $1,050,000 a month) guaranteed no less than the level of the Finance Ministry instructed; the People ' s Committee of the Local Level upon allocation and delivery of the funds to the units. Subordinated to not include 10% of regular spending savings in 2013 (not including the public career units that implement the financial mechanism in accordance with rules). Define 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 2013.
2. The ministries, the Central Agency guiding the units directly to 40% of the proceeds left by the 2013 regime (the health sector of 35%, after excluding the cost of drugs, blood, fluids, chemicals, alternative supplies, consumable supplies, cost-paying costs are often available). Directly, the surgical side, the procedure if it has been structured in the price of the exam, cure the disease) to implement the wage reform regime in 2013.
3. The localities must use:
The + 50% increased local budget revenues (not including the increase in revenue from the source of land use) in 2012 compared to the 2012 bill delivered by the Prime Minister (for this increase, difficult local case, self-balance ratio from the source). Low local revenues, the number of revenue in 2012 compared to the bill passed by the Prime Minister and to the local government as the implementation of the wage reform had difficulties in terms of unregulation raised between the local budget levels, the Treasury Department said. The main consideration will be considering to determine the increase in revenue raised to the source of the wage reform in 2013; at the same time the joint Prime Minister reports. The government results in effect.
+ 50% increase local budget revenue (not to increase revenues from the source of land use) in 2013 than the 2011 accounting was delivered by the Prime Minister;
+ The source of the wage reform in 2012 has not yet used 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 more than the 2011 cost.
+ 10% savings in spending regularly (not counting wages, having a salary calculation) the 2013 spending increase added to the 2012 spending and the remainder (if available) after securing a demand for a wage reform of wage reform to the minimum wage. $1,050,000 a month.
+ 40% of the proceeds left behind the 2013 regime; the medical industry is 35%, after excluding the cost of drugs, blood, fluids, chemicals, substitution supplies, consumerant supplies, permanent pay costs, surgical supplies, tricks if found in the price. -No, no, no. The number obtained to follow the regime of the administrative organs and the career unit is not deductiated directly to the work directly served in the case of the collection being obtained from jobs, services invested by the State or from jobs, services belonging to the government. State's prereative and has been guaranteed by the state budget for the operation, the number of tuition fees left to the public school; the number of records collected, the healing left to the public hospital after the cost of the drug, the blood fluids, the chemicals, the material. An alternative, the consumable matter, the amount of income left in a given regime, except for the direct cost of the collection, is the collection of these revenues. work, service by the State of the Investment or from jobs, services in the state privileges, but has not yet been guaranteed by the state budget.
+ Number of deployment (if available) support from the central budget in the 2013 bill to implement wage reform to a minimum wage of 1,050,000 copper/month.
4. The ministries, central agencies and the People ' s Committee of the Provinces, the Central City of Central City after implementing 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 large residual after securing a need for the funding of the wage reform according to the route, there is a report that the Ministry of Finance considers the settlement under regulation at point 2 Article 1, Decision No. 383/QĐ-TTg. April 3, 2007 of Prime Minister.
1. The People 's Committee governs the Prime Minister' s decision on the government 's decision to deliver, the budget, the people' s council, and the decision to pay the bill, the local budget, the provincial budget allocation, and the additional level from the budget. the provincial level for the lower-level budget before December 10, 2012. The People's Committee granted a decision by the People's Committee of the Provincial People's Committee on the delivery of the bill, the budget of the Council of the People's Council, and the decision to make the bill, the district budget before December 20, 2012. The People's Committee of the People's Committee on the decision of the People's Committee on the Procurement Process, the budget of the Council of the People's Council, and the decision to determine the bill, the budget, and the appropriation of the sociological budget before December 31, 2012. currently the allocation of regular expenditure on each category, the State Budget Board's paragraph, issued by Decision No. 33 /2008/QĐ-BTC 02/6/2008 of the Minister of Finance and text of the Ministry of Finance amended, compleming this Decision; at the same time sending the State Treasury where the transaction (one version) as a base for payment and control.
The expected revenue base, the allocated budget costs, the ministries, the central authority (for the central budget) decision to allocate, deliver the budget bill to each unit using the budget; the People's Committee (for the local budget). The Council of People's Council, 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 would guarantee the balance of revenue, the 2013 budget to each unit using the budget. Prior to December 31, 2012 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 2013 under Article 3 Article 8 of the State Budget Law, public debt raising of the local budget to 31/12/2012 on the Ministry of Finance prior to 31/01/2013; reports the collection, chi, and 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 collection base, the 2013 budget was won by the Prime Minister, the People's Committee, the central budget unit of the central budget and the local budget grants that implement the allocation and delivery of the collection, the budget for the units using the bank. The book is directly defined by the decree. 60 /2003/ND-CP 06/06/2003 The government regulates details and guidelines for the implementation of State Budget Law, Digital Information 59 /2003/TT-BTC June 23, 2003, of the Ministry of Finance. 60 /2003/ND-CP and additional instructions on this message (the financial agency report in terms of 1a, 1b, and 1c). Note some of the following points:
a) Within the 7 working days, since the date of receiving the appropriation of the budget bill, the financial institution must have the text to announce the results of the appraisal. If there are more than 7 days of work that the financial agency has not yet had the opinion of as agreed with the agency ' s allocation method, the unit has sent the financial agency. The case of the financial institution unanimously with the allocation method then the agency chief, the allocation budget allocation unit for the unit to use the budget directly, the co-depositor of the financial body, the State Treasury to the same level (according to models 2a, 2b and 2b). The 2c attached this message) and the State Treasury where the transaction (sent through the unit uses a detailed paper budget for the unit). The financial institution that offers adjustments is in the 3-day range of work since receiving the text of the financial agency, the agency, the allocation unit, which regulates and resent the financial body to unify; the case is not uniformable. adjust, the grant report has the authority to review, decided by regulation at Point 1.5, Section 1, Part IV, Digital Information. 59 /2003/TT-BTC April 23, 2003, of the Ministry of Finance.
b) The case after December 31, 2012, because of the difficulty, the entanging that the Reserve I unit had not yet allocated is delivered, the unit must report to the financial authority on the same level to review, allowing for the duration of the draft allocation period. For the cause of the unit 's subjective reasons, the period of the allocation of the forecast lasts as long as January 31, 2013; this period of time, the financial body aggreging the issue with the authority to adjust the unit' s cost to the agency, the unit. Otherwise, or in addition to the government budget. For objective causes, overtaking the jurisdiction of the unit as unapproved of the authority granted the organization of the apparatus, the mechanism of carrying out the mission ..., 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, 2013; over this deadline, the remaining unallocated bill would handle the same as for the above subjective cause.
c) When the allocation, the delivery of the bill to the units using the budget, the first-level reserve unit must notice the allocation to reimbursate the already paid, temporary, receivable receivable receivable agency; the unit case does not allocate the bill. for these revenues, the financial institution has a written text for the agencies, units to redistribute, and inform the state Treasury agency the same level to be temporarily unfunded until it receives the right allocation. Upstairs.
During the course of the run, the ministries, agencies, and other countries were added to an urgent need to urgently allocate and use the right source of funding, in time; to avoid the transfer of the source to the next year under the National Assembly resolution.
d) The case in January 2013 the unit using an unlicensed budget that decides to hand over the bill, the financial institution and the State Treasury to temporarily suspend the funds to perform the tasks that are spent on the units using the budget subordinated to the regulations. at Article 45 of the number. 60 /2003/ND-CP June 6, 2003. After 31 January 2013, 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).
II. MANAGEMENT ORGANIZATION, STATE BUDGET EXECUTIVE
1. The Committee on the People ' s Department, Tax 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 a good implementation of the effective implementation of the Tax Management Act, the Revised Individual Income Tax Law, supplements and mechanisms, fiscal policy, enforced tax policy since 2013; the full-income organization, in time to the NSNN for tax credits, money. The use of the land was renewed in 2013.
-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, which controls the declaration of a name, code, tax rate, tax prescribation of organizations, individuals; timely detection of untrue cases, not enough tax numbers must submit to other traumatic measures. Yeah.
The organization caught up to the time the tax debt is likely to be obtained by organizations, individuals who produce business, in close coordination with the authorities to take effective measures to effectively enforce the right-of-procedure tax debt, the self-regulation of the law; the president. The authorities report that the authority to deal with the loss of the tax debt is not likely to be obtained. Boost the implementation of the inspector, tax check, in which particular focus is on the key areas such as: businesses have a sign of shifting prices; as long as, down, renew, tax refund, GTGT tax deduction; re-export business, the field of birth. Foreign contractor tax; the real estate business sector, the income of land use, land rent; banking finance sector, corporations, corporations, etc. tax revenue on border goods; trade businesses, travel services, advertising services, advertising services. fox on television, silver gold, mining; new types of business that arise like e-commerce, business through the network, .. to get to it. obtain full access to the NSNN of fraudulent tax credits. Promote the sweep, reform the tax administrative procedures to save time, reduce the cost of taxpayers, create all favorable conditions for the business to develop production, 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.
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 under the regulatory regime, especially to build the amendment of dykes, irrigation, anti-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 a basic building investment bill of the following year must ensure the correct designation of the 1792/CT-TTg Directive on 15 October 2011 by the Prime Minister on 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, potentially completed in 2013, but not enough capital.
5. In regular spending in 2013 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 regular financial body that examines the organization of implementing regimes, policies in units, subordinated; implementing spending savings, anti-waste, cutting, lowering of the maximum number of public spending. The conference, the conference, the conference, the conference, the bill, the reduction in the cost of domestic and domestic work; especially the procurement of automobiles only in the case of necessity, in accordance with standard, valuation, and having been deployed in the bill; the most common arrangements are required. Priorititiate important tasks, ensuring the resources of implementing social security policies and regulating wages. In the case of issuing applications, the unit using the wrong budget, the policy, especially 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.
1. For the units using the budget:
The five-year budget bill is delivered, the unit using the budget implementation of a regime-based bill, which defines the cost of the budget that has been issued by state agencies and the progress, the volume of the mission; 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 financial institution supports 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-funded by the budget addition of the following year from the central budget, which needs to be revoked in the balance of balance payments from the central budget for the local budget in 2013, 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 previous amount of recovery is also made in the form of a spending order 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 2013, the Ministry of Finance informed the State Treasury that the number had to be withdrawn immediately in the first-year accounting, the remainder made the withdrawal of the bill at the State Treasury under the above regulations. The previous number for the local budget was recovered as follows:
-For the previous number in the form of a spending order, the advance of the previous number was also made in 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.
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, remediation of natural disasters, fires, disease services or mission-making, acute and high levels. 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.
f) 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 requirement to carry out the mission, the People's Committee on the provision of the withdrawal of the bill. of the lower-level budget for the local reality match.
Based on the financial agency 's budget bill, the Social People' s Committee (under C2-09/NS attached), the State Treasury where the transaction checks the conditions: already in the bill delivered, the progress made, the decision of the competent authority. add in the process of making a budget bill; then the upper-level budgetary accounting, the lower-level budget collection under the added additional content of the target and the state budget entry.
The monthly, slowest period on the 15th of the following month, the State Treasury (for the central budget) and the Provincial State Treasury, the district (for the local budget) made the synthesis, reported the financial agency to the same level as the result of the withdrawal expenditure. Balance, the supplemation of the upper-level budget for the lower-level budget in the last month under the current regulation. The case of finding localities to withdraw the balance of the balance, the additional target is not correct, the local state Treasury has a notification text for the same-level financial agency, while a temporary halt to the balance of the balance. There is an undefined target.
Periodically, the Provincial People's Committee is responsible for aggreging the Ministry of Finance's report of implementing an additional central budget budget that aims to implement policies. Whether the local case does not implement the report mode or the report is not correct and full by regulation, the Ministry of Finance will suspend the additional funding granted to the local until the local report is fully reported.
As for the accounting accounting of the additions, the advance from the upper-level budget to the local-level budget is implemented as stipulated for the supplements, the advance from the central budget to the local budget.
3. Do the level of the sum of money command on the tasks of the following:
a) The capital moves to lend to the social policy of the state (the poor, the special ethnic minority who is particularly difficult to improve housing, development of production, labor exports etc.) and 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 capital expenditure, which enforces 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.
-Yes, standard, standard, standard.
-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 agency conduct inspection, review all the regulatory conditions and order of money on the Tabmis system (the central budget issued by the Ministry of Finance, the provincial budget issued by the Department of Finance). Finance, the district budget. 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, running the state 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.
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.
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.
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. The Ministry, 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 2013 budget bill and the 2011 budget decision.
III. THE ORGANIZATION.
1. This message was effective from 1 January 2013 and applied to the 2013 budget year.
2. The ministries, the Central Agency, the People's Committee of the Provinces, the Central Committee of the Central Committee of the Prescribed Bases at this Notice to direct the agencies, units of subordination and the local government subordinate to the organization. The previous regulations contrary to regulation in this information are made in accordance with this information. In the course of the organization, if there are proposals for a timely reflection of the Ministry of Finance to coordinate the solution.