Circular 99/2012/tt-Btc: Guide To Build The State Budget Estimation In 2013

Original Language Title: Thông tư 99/2012/TT-BTC: Hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2013

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Number: 99 /2012/TT-BTC
Hanoi, June 19, 2012


2013 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. 19/CT-TTg on 18 June 2012 by the Prime Minister on the construction of the economic-economic development plan and the state budget forecast of 2013;

At the suggestion of the Secretary of State Budget.

The Minister of Finance directed the situation to assess the implementation of the state budget mission in 2012 and the construction of the state budget project (NSNN) in 2013 as follows:

Chapter I


What? 1. General Regulation

1. NSNN mission assessment base in 2012:

-The NSNN mission in 2012 was passed by Congress at the No. 14 /2011/QH13 November 10, 2011 of the XIII National Assembly, the second session on the state budget bill in 2012, Resolution No. 1. 16 /2011/QH13 November 14, 2011 of the XIII National Assembly, the second session of the 2012 central budget allocation, Decision No. 2113/QĐ-TTg on 28 November 2011 by the Prime Minister for the 2012 State Budget Exchange, Decision No. 102/QĐ-TTg 18 January 2012 by the Prime Minister on the planned delivery of capital investment development of the state budget in 2012, Decision No. 512/QĐ-TTg on 19 April 2012 by the Prime Minister on the delivery of the central budget bill. national target programs in 2012.

-Executive documents of the Government, including: Resolution No. 01 /NQ-CP on 3 January 2012 on solutions primarily directed, operating the implementation of the economic development plan-social and accounting development of NSNN in 2012; Resolution No. 13 /NQ-CP on May 10, 2012. 2012 on some difficult dismantling solutions for business production, market support.

-Private. 177 /2011/TT-BTC December 6, 2011 of the Ministry of Finance regulations on the implementation of the NSNN in 2012.

-The situation carried out NSNN missions in the first 6 months of the year; the striving solutions performed in the last 6 months of the year.

2. Close to the Government ' s direction in the social economic executive, the situation of carrying out the fall mandate, the NSNN 6 months of the year, the ministries, the Central Agency and the local authorities assess the conclusions, the inspection of the inspection agency, the auditor. direction of the agencies, the unit directly under the control, arrangement, restructuring of business production, lowered product output, increased competition capacity, manufacturing recovery; actively proposed revisions, supplemation policy, NSNN and regime policies. other (if any) send the Ministry of Finance and ministries, the agency has a revised research study, additional or revised authorship with a modified, timely addition. It ' s going to be unfurlable, to promote development.

What? 2. Assessment of the execution of NSNN mission in 2012

The NNN revenue base, the first six months of the year, forecast the business production situation, the market price performance, the implementation of a review of the increased impact factors, the fall, and the recommendations of operating solutions to striving to complete and complete. The NSNN was approved by Congress, the People's Council. When evaluating needs to focus on the following primary content:

-Evaluation, analysis of the economic effects on the results of the 2012 budgetary implementation such as: The situation of production-business, export activity, import of businesses on the site; the results of the implementation of the production and consumption production of the company. The products are mainly; the price of sale, the profit price; the sweep to take into account new investment projects, expanded investments, deep-depth investments, investment projects have run out of preferable value; analysis of the underlying causes affected NSNN results in 2012, most notably: the revenues from manufacturing activity, business in the context of the early months of 2012 the cost of manufacturing inputs increased, lower growth expected in China. a number of industries and projected changes of the end of the year; the situation does the number of revenue from the export tax, the import tax of the goods concerned at the road international shop on the road to the province with road international doors; the result of carrying out mission. the financial planning of land; the trading situation of the estate market; the operating situation of the stock market.

-Evaluating the deployment of the situation, the results of implementation of the Government's 01 /NQ-CP Resolution on the solutions primarily directed, the implementation of the economic development plan-society and the NSNN in 2012; forecasts of the impact of the operation. The implementation of the Government ' s 13 /NQ-CP Resolution on reduction, tax-free to unease the business production of businesses, the passport produced impact on NSNN; assessment of the deployment of Directive No. 01 /CT-BTC on 16 March 2012. The Minister of Finance for the solutions increased revenue management, anti-failure and tax debunking 2012 in the tax industry.

-Assessing the debt of debt and disposal of tax debunking in 2012: Identitifully the tax owed to 31 December 2011, which envisage the number of debt that was born in 2012, the tax debt recovered in 2012 and the tax debt to 31 December 2012. 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).

-Evaluating the results of coordination between the levels, the relevant industries in the NSNN collection management and organizational implementation of the inspection, inspection and control of tax debt recovery, anti-piracy, anti-trafficking, anti-trade fraud; coordination in the industry. Check the price; the number of subjects checked, checked in the first six months of the year and expected all year; the number of tax petitions passed through the inspection work, inspection of the tax authority; the revenue petition of the State Audit agency, the Government Inspects and the project. The number filed in NSNN for the year. The recommendations for the solutions to enhance coordination, enhance the efficiency of these activities.

-Evaluating the number of valuing, valuing the value added; the tax number must be completed in 2012; the number of completed projects for businesses in 2012; in which the analysis of the cause of the tax refund was increased, reducing mutation compared to the previous year.

-Assessment of the implementation of implementation of the mechanisms, revenue policies; new tax policies enacted, revised, added in 2011, in 2012 affecting the results of the collection; recommending petitions for regulating mechanisms, policies (if available).

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 2012:

a) Assessment of allocation situation, delivery of basic construction investment genus (XDCB) in 2012:

-Evaluating the deployment, allocation of capital, delivery of XDCB investment expenditure on projects, work in 2012 under the principle of regulation at the Prime Minister's 1792/CT-TTg Directive on 15 October 2011, including: capital from the NSNN (domestic capital-external capital). water), the source of the collection of ants, the government bond capital (including the evaluation of the conversion of the investment in some projects using state budget capital and government bonds under the 3263 /BKHT-PC on 11 May 2012 of the Ministry of Foreign Affairs) Planning and Investment); capital allocation to works, the project is complete and has handed over, put in use in 2011 but has not yet been released. The layout of capital; the projects completed in 2012; capital of the ODA project.

-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 financial capital recall followed by Decision No. 102/QĐ-TTg on 18 January 2012 by the Prime Minister on the planning of capital planning development of the state budget in 2012; the capital payment of XDCB debt to NSNN.

b) Do the implementation of the XDCB investment limb assignment in 2012:

-The general evaluation of the implementation of the XDCB investment plan in 2012 includes the value of the volume made to the end of the Quarter-2012 quarter, which payments to the end of the quarter of 2012 (including the completed volume payment and investment capital payment payments), expected volume. Implementation and payment on December 31, 2012; with a detailed appendix to the project, there is a total number of approved investments, capital payments to the end of the plan in 2011, which plans for capital in 2012 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.

-General, assess the situation and results of the XDCB investment volume debt processing; proposed, petit the solutions to handle the stagnant debt.

c) Assessment of the completed investment project decision situation, which states: the number of projects completed but not determined by the regulations until the end of June 2012 and is expected until the end of 2012; specify the time the project has been completed but not yet resolved. And the solution.

d) Assessment of the mobiling situation, recover and repay the debt of capital, including the state of the state Treasury to implement the project, the infrastructure investment work created by a given source of repayment of capital was granted jurisdiction to attract capital investment. of the economic institutions in and outside of the country.

2. Evaluation of the results of the implementation of the development assistance mission in 2012:

-The situation of implementing the State ' s preferable investment credit (total credit growth, which details the capital to implement a credit growth plan that includes the source of credit capital debt debt, which funds individual organizations in and out of the country,). The state budget budget offset interest rates, etc.), lending projects to the Resolve Program, rural transportation, aquaculture infrastructure and rural village infrastructure (including loans of 2,000 billion dollars). The supplemalization of capital lending has solidified the canal, the development of rural roads, the power pumping station, the agricultural production, the facility. The infrastructure of aquaculture and rural occupiers in rural areas under the Government of 13 /NQ-CP on 10 May 2012; the situation performed poor household credit and social policy subjects, student credit, students, preferable credit for the household. Minority people are particularly tough, poor households in ... (results in operation, loan debt, interest rate, balance of interest rates, etc.).

-Evaluating the deployment of the Digital Protocol 41/2010/ND-CP April 12, 2010 The Government on credit policy serves agricultural, rural development; analysis of the effects of this policy on the offshore funding of capital investment and promoting agricultural economy developed in the direction of technology. Industrialization, modernisation; the rapid thrust of the conversion of crops, livestock, increased production, quality of agricultural commodities; ensuring the goal of food security, creating many agricultural products exported to the mainstream;

-Evaluation of the results of implementing agricultural insurance policy by Decision No. 315/QD-TTg on March 1, 2011 by the Prime Minister, the policy insurance policy export by Decision No. 2011/QĐ-TTg on 5 November 2010 of Prime Minister The Government General (proportional to the export of export credit, the export group is encouraged to export the export credit, etc.).

-The execution of the state reserves in 2012; the number of goods purchased, issued, issued no money (details of the category, quantity, value); the state reserve force until 31 December 2012; the ability to respond when the incidents occurred.

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

1. Evaluation of the situation implementation of the NSNN in the first six months of the year and expected both in 2012 (the deployment of allocation, budget delivery, accounting withdrawal; the implementation of the transfer, reduced costs for the unallocated budget for programs, tasks, and services). project; ..) by each of the missions assigned by the state to the ministry, the Central Authority, the local and the unit in 2012. Evaluation results perform important tasks, programs, large projects of each ministry, industry, sector, local; difficulties, entanged, and proposed treatment.

2. Assessment of the results of implementation and difficulties, entanging in the implementation of the tasks and mechanisms, policies and spending regimes in 2012, which evaluated the results of the implementation of the mechanisms, the following policy:

-The implementation of social security policies, which focuses on the implementation of the implementation of the social protection policy under the Digital Protocol. 67 /2007/NĐ-CP April 13, 2007 of the Government on Aid to Social Security Subjects; International Decree. 13 /2010/NĐ-CP February 27, 2010 by the Government amended, adding some of the provisions of the Digital Protocol. 67 /2007/NĐ-CP; Number Protocol 06 /2011/NĐ-CP The Government regulates the details and guidelines for some of the laws of the High Law; the policy of supporting the poor, children under six, the poor, the household of the household as agriculture, forestry, fishing, and the engagement. Health insurance policy on the route of the Health Insurance Act; policy on the subject to war protection of the Fatherland, which makes international duty in Cu-pu-chia, which helps with Laos after 30 April 1975 by decree. 23 /2012/NĐ-CP April 3, 2012 of the Government; the situation deploes Protocol 28 /2012/NĐ-CP April 10, 2012 The government guidelines for certain provisions of the Law of Persons with Disabilities; the implementation of the implementation implementation of the housing support policy on households with the way the revolution is in the temporary home or home is badly damaged; the policy towards the public. poor and poor households, minority people, people in particularly difficult regions, such as: the program supports fast and sustainable poverty in 62 poor districts, housing support for the poor; supporting soil producers, housing, housing, and water. Poor minority countrymen, hard life, unemployment insurance policy; support for the prevention of disease and prevention, and overcoming bias. The ear, the flood, the hungry for the people, the ...

-The situation, the deployment of 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. Organizational situation implementing 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 in accordance with the Digital Protocol. 43 /2006/NĐ-CP April 25, 2006 Government; Decree No. 115 /2005/NĐ-CP September 05, 2005 of the Government, the digital decree 96 /2010/NĐ-CP September 20, 2010 by the Government on the amendment, adds some of the provisions of the Protocol 115 /2005/NĐ-CP and Decision 1926/QĐ-TTg on November 20, 2009 by the Prime Minister for the scientific and technological institutions; and Decision No. No. 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.

3. Evaluation of the Number Resolution implementation 05 /2005/NQ-CP April 18, 2005 of the Government on the Emphasis On Socialization of Educational, Health, Culture and Physical Fitness activities; Decree No. 1. 69 /2008/NĐ-CP 30 May 2008 of the Government on Policy of Encouraging Socialization to activities in the field of education, vocational education, health, culture, sports, environment for industry, field of management; Decision No. 1466/QĐ-TTg October 10, 2008. 2008) of the Prime Minister issued a detailed portfolio of categories, scale criteria, standards of socialization facilities in the field of education-training, vocational education, health, culture, sports, environment. In which attention reviews, analysis of the total resources and resources structure of the investment society for industry development, sector, the result of performing mobiles of social resources for industry development, sector; the existence, cause and solution in the time of the development of the sector. Now, the next time to mobilize our social resources for the development of the industry, the field.

What? 5. Evaluation of the implementation of National Target Programs

1. The ministries, central agencies and localities assess the allocation, delivery, implementation of the 2012 national target program; favorable, difficult, entangled (if available) in the deployment.

2. For national target programs performed by both foreign capital funds, assessment of the situation of foreign capital funds, petitions (if available).

3. List of local budget balances and community mobiles to perform national target programs on the site.

What? 6. The situation assessment of the implementation of the Program, the National Project was approved by the Prime Minister until 2015.

1. The ministries, central agencies and local agencies assess the allocation, delivery, implementation of the program to spend the programs, the 2012 National Project; the situation for the construction of the financial mechanism that implement the program, the project; the level of the cage put in the organization. favorable, difficult, entangled (if any).

2. For some programs, the national project is made by both foreign capital funds, assessing the situation of foreign capital funds, petitions (if any).

3. Evaluation of the balance of local budget and community mobiles implementing programs, national schemes.

What? 7. Evaluation of the results of the wage reform regime

1. Report results on payroll, payroll, which determines the need for funding to make a minimum wage reform of $1,050,000 per person/month, a 25% public service from 01/5/2012.

2. Evaluation of the results of the implementation of the financial measures making up the wage reform from: Saving 10% of the regular spend (not counting salaries, salary properties, and the cost of making up the wage reform); from 35-40% of the income. leaves behind the regulatory regime; from a 50% increase in local budget revenues (not telling the land use) in 2012, which identified the sources last year under the unusable regulation (after having secured sufficient resources to make the minimum wage level). 1,050,000 per month, a 25% public service in 2012, moved to 2013 (if any) to continue generating wage reform. Determining demand, the source of wage reform in each sector; the number of additions from the NSNN to perform minimum wage adjustments, job-secondary, education-grade education, preferable support and medical specialty support ... for 2012.

What? 8. Some of the special points in assessing the 2012 NSNN mission of the provinces, the Central City of China.

In addition to the above requirements, it is necessary to focus on evaluating the implementation of some content, the following policy:

1. The solutions, local measures of operating local budget (tax dilation, fall in some sectors of some localities due to the impact of macroeconomic policies, etc.) to ensure a local budget spending bill has been granted competent authority over the next few years. decision.

2. Evaluation of the needs and resources of local development; the mobiles mobilize the local financial resources to carry out the task of economic development-the local society.

3. Results implementation of the 30a/2008/NQ-CP Resolution December 27, 2008 Government of the Government on the Program Assistance Program is fast and sustainable for 62 poor districts; the results of implementing a policy of supporting poverty on housing under the Decision. 167 /2008/QĐ-TTg December 12, 2008 by Prime Minister and Decision 67 /2010/QĐ-TTg October 29, 2010 by the Prime Minister amended, adding some of the provisions of the Decision. 167 /2008/QĐ-TTg; The results of the deployment results. 49 /2010/NĐ-CP May 14, 2010 on the exemption, tuition fees, the cost of learning and the collection costs, use tuition to the educational basis of the national education system; the situation of the implementation of the Elderly Law, the Law of Disabled; the policy of supporting the student population. Boarding, semi-resident; the result of implementing a policy of supporting the pension; support of children's lunch money; the purchase of automobile procurement, equipment from 2011 to 2012; ...

4. The deployment of the budget expenditure on the state ' s policy mechanisms for economic development-the society, eradication of poverty as: health insurance policy on the poor, minority people, children under the age of six, supporting the poor to participate in poverty. Health insurance, unemployment insurance policy, personal support policy, government support policies, social protection, and social planning, etc. locally.

5. Evaluation of a budget layout (including the number of central budget support for the local budget-if present) and use of a prevarable, defense; room, prevention, disaster remediation, human disease, and above. cattle, poultry, crops; the use of a budget bill to 30 June 2012.

6. The right calculation, charging enough demand for the generation of rice producers to support rice production, local support for rice production by regulation at the Digital Decree 42 /2012/NĐ-CP May 11, 2012 of the Government on Management, use of rice cultivation.

7. Assessment of the situation implementation of free irrigation policies on the local table; the implementation of the implementation of the implementation exemption from the number of 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.

8. The situation assessment of the situation comes from the source of the money using 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.

9. Assessment of the return execution situation using the source of the source of the knowledge lottery.

10. The situation that performs infrastructure investment (including the mobiling situation, the capital layout for the return of both the original and interest payments to 30 June 2012) rules 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. Debt mobiles on 31 December 2012 (for Ho Chi Minh City and Ho Chi Minh City assess the mobiles of capital investment under the financial mechanism-the local foreign policy).

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

Chapter II


What? 9. Target, request

In 2013, with the goal of improving the growth quality tied to the restructuring of the economy in doubles with the continued macroeconomic stability, the efficiency of business production efficiency, the recovery of growth simultaneously inhibit inflation. Accordingly, the objective, requirements, and content of the 2013 NSNN project were as follows:

1. Target:

-Implementing tight fiscal policy, contributing to the same monetary policy, macroeconomic stability, curbing inflation.

-Enhancing and aggressive forecasting capacity; cost of savings, efficiency; tight control and transparency, state budget spending, public investment, especially investment from NSNN and government bonds.

-Continue the NSNN structure in the direction of resources to implement wage reform policies, social security policies; support for the poor, social protection subjects.

-Debt payout, debt management in safety.

2. Required: The ministries, central agencies and target-base localities, the 2013 economic-economic development mission adhering to the goals, the business development mission-the 2011-2015 stage of the industry, the field and the local together with the requirements of the cost. Strictly, effective to build a 2013 state budget bill with the possibilities, tasks, activities of the agency, the unit; the right regime, the policy of the existing state and on the spirit of saving, against waste; ensuring the time. The provisions of the NSNN law; the NSNN must be clear, detailed, and detailed. In it:

a) The 2013 NSNN acquisition must be built on the basis:

-Close to the investment situation forecast, development of business production and export operations in 2013; yes, enough, in time of budget revenues according to policies, existing modes and regimes, the new policy will take effect in 2016. 2013; state budget revenues of the business, organization, individuals who arise, must submit in 2013, in which it pays the calculation of the proceeds from investment projects that have run out of tax incentives; waips, down, dilated by Resolve Resolve resolutions. Congress, Government; enhance tracking, check, check out the tax prescribation of organizations, individuals aiming to detect and process timely and timely treatment. The case is not right, not enough tax, not enough taxes; only the decision to fight the fall, the income tax revenues from the previous years, the revenues from the investment projects ran out of time, the revenues were discovered by the inspection, the inspection, Audits, ...

-The NSNN revenue bill must build positive, firm, highly viable, with a tax rate and a fee of 22-23% of GDP. Domestic earnings (excluding crude oil, land use) increased the average by 14% to 16% compared to the 2012 implementation assessment (which excluded the factors of action due to the exemption, reduction, tax dilation by decision-level decisions). Revenues from imported activity increased by a minimum of 5-7% compared to the 2012 implementation evaluation. Revenues from the aid source build on the ability to commit the funding of donors to the aid grants (both the ongoing aid and new aid).

-Proposal for specific measures and roadways to handle tax breaks; anti-fall, tax evasion and commercial fraud; increase inspection, inspection, detection and handling of cases of violation.

b) The 2013 budget expenses were built on the basis:

The NSNN project was built on the basis of the criteria system and the state budget allocation of 2011 was decided by the Prime Minister; the provisions of the law on policy, the current budget spending regime, and the required budget requirements. targets, important tasks, the country ' s strategy is expected to take place in 2013. The ministries, central and local agencies actively define the focus of the focus required in 2013, building a specific deployment plan and setting up the state budget expenditures guarantee radical, anti-waste from the draft, which needs to be used in the process. active order in order to order the degree of urgency, the ability to deploy in 2013, to ensure the completion of political duties, programs, projects, and projects that have been granted authorship approval on the basis of allocated state budget resources. On that basis:

-The ministries, industry governing bodies, the field in the Central and the People 's Committee of the Provinces, the Central City of China' s Central Committee to establish a budget bill in 2013 in the scope of the 2013 budget expenses audit inspection (privately from external funds). The establishment of the bill-to-the-field of the solution of loan and aid projects detailed by each sector (including the genus from the NSNN balance and the source from the source), the large-cost mission (which is the order of priority order).

-When construction of the NSNN project in 2013, the ministries, central and local agencies:

+ The initiative is full of funding the cost of implementing the regimes, the policies enacted and the new missions arise. Convincing the establishment of the facility, the base of the operation is a unit of implementation, and according to the key tasks (base, regime policy, implementation of the outcome situation, the deployment of the 2012 and the following years).

+ For the revised proposals, additions, new board of policies, the regime must be on the basis of an investigation, the survey holds the number of subjects, assessing the existence of the existing; the calculation of the cage between policies, the expected mode of modification or new issue with the following: Current policy; in coordination with the guidance finance agency, the specific calculation ensures that the balance is made and when the policy is enacted can be deployed immediately.

c) Consider the NSNN, a very positive, healthy, stable, stable, national financial security budget.

What? 10. Build NSNN earnings in 2013

1. Local income forecast

The localities when building the NSNN revenue bill on the site must be based on the basis of analysis, economic growth forecasts, economic structural transformation that increased production capacity in 2013 for each sector, each sector, each sector, and other sectors. The local focus economy and the total number of sources of the revenues on the site (including the number of budgets in the commune, ward, town). When the 2013 NNNN acquisition had to be based on a fully efficient evaluation basis done in 2012; requirements for striving and possible implementation in 2013 and the number of tests on the 2013 collection were announced. The bill is to ensure the correct calculation, which is to be sufficient in the amount of revenue, each tax in accordance with the laws of taxation, the levy, in which, the attention of the regimes, the new procurement policy is given as amended, the addition is as follows:

a) On corporate income tax:

Follow the regulations at the Digital Protocol 122 /2011/NĐ-CP December 27, 2011 by the Government amended, adding some of the provisions of the Digital Protocol 124 /2008/NĐ-CP December 11, 2008 of the Government rules the details and guidelines that enforce certain provisions of the Enterprise Income Tax Act; Digital Information. 154 /2011/TT-BTC November 11, 2011 Guide to Digital Protocol 101 /2011/NĐ-CP 4/11/2011 of the Government rules out details of the number Resolution 08 /2011/QH13 of the Congress of the Board of the addition of a number of tax solutions aimed to undress the business and the individual; Digital News 170 /2011/TT-BTC November 25, 2011 of the Ministry of Finance directed the Number Decision 54 /2011/QĐ-TTg The Prime Minister ' s October 11 October 2011 extension of the business income tax in 2011 of the business employs a lot of labor in a number of industries aiming to uncut the difficulty, contributing to the promotion of business production; Digital News. 42 /2012/TT-BTC December 12, 2012 of the Treasury Department implementing the Digital Decision 04 /2012/QĐ-TTg The Prime Minister ' s Day 19/01/2012 on the extension of a 3-month tax filing against corporate income tax must submit to I, the 2nd quarter of 2011 of small and medium-term business, the business employs more labor; Digital News 151 /2010/TT-BTC September 27, 2010 by the Ministry of Finance guidelines apply to the taxes and state budget payments on the Land Development Fund specified at Article 34 of the number of tax refunds. 69 /2009/NĐ-CP; Digital 186 /2010/TT-BTC November 18, 2010 by the Ministry of Finance guided its implementation of the overseas profit of organizations, foreign individuals with profit from direct investment in Vietnam under the provisions of the Investment Law; the Digital Information Act. 104 /2011/TT-BTC 12/7/2011 amendment, Supplements Digital Information 11 /2010/TT-BTC On January 19, 2010, the Ministry of Finance guided the tax obligation to Vietnam's investor to foreign investors; 18 /2011/TT-BTC February 10, 2011 by the Ministry of Finance amended, Supplements Digital Information. 130 /2008/TT-BTC December 26, 2008 by the Ministry of Finance directed to enforce certain provisions of the digital corporate income tax law. 14 /2008/QH12 And the orientation of the digital decree. 124 /2008/NĐ-CP December 11, 2008 of the Government Regulation the implementation of some of the provisions of the corporate income tax law; Digital News. 15 /2011/TT-BTC February 9, 2011 of the Ministry of Finance directed the establishment, organization, operation, management and use of the Enterprise Development Foundation and the technology of the business; Decision No. 1. 21 /2011/QĐ-TTg and Digital News 52 /2011/TT-BTC April 22, 2011 of the Ministry of Finance guidelines Digital Decision 21 /2011/QĐ-TTg;

b) On the value added tax:

Execute Number 06 /2012/TT-BTC 11/01/2012 of the Ministry of Finance instructed to enforce certain provisions of the valuing Value Tax Law, the guiding implementation of the digital decree. 123 /2008/NĐ-CP 08/12/2008 and Decree No. 121 /2011/ND-CP December 27, 2011 of the Government, Digital News 35 /2011/TT-BTC March 15, 2011 by the Ministry of Finance instructs some of the increased value tax content on telecom services; Digital Information and Information. 47 /2011/TT-BTC April 7, 2011 by the Ministry of Finance instructs some of the value-added tax content to the electricity business manufacturing operation.

c) On the resource tax:

Calculating and planning to follow guidelines at the Digital Resources Tax Law 45 /2009/QH12 November 25, 2009; Decree No. 50 /2010/NĐ-CP May 14, 2010 Government rules the details and guidelines that enforce some of the provisions of the Resource Tax Law; Digital Information. 105 /2010/TT-BTC July 23, 2010 of the Ministry of Finance directed the implementation of several of the provisions of the Resource Tax Law and Digital Protocol implementation guidelines. 50 /2010/NĐ-CP 14 May 2010 by the Government; Decision No. 284 /QĐ-BTC on February 14, 2012 by the Ministry of Finance on the publication of the sale of the sale of the sale of the sale of the goods to the sale of the natural water resource tax. 928 /2010/UBTVQH April 19, 2010 of the Standing Committee of the National Assembly on the promulgation of the Tax Tax Tax Tax.

d) On personal income tax:

Implement by regulations at Digital Information 175 /2010/TT-BTC November 5, 2010 by the Ministry of Finance amended, Supplements Digital Information. 84 /2008/TT-BTC September 30, 2008; Digital News 12 /2011/TT-BTC January 26, 2011 of the Ministry of Finance amended Digital Information 84 /2008/TT-BTC and modify the Digital Information 02 /2010/TT-BTC January 11, 2010 of the Ministry of Finance Guide to Additional Digital Information. 84 /2008/TT-BTC.

Taxes on the environment:

Implementing the provisions of the Digital Environmental Protection Tax Act 57 /2010/QH12 November 15, 2010; Decree No. 67 /2011/NĐ-CP August 8, 2011 by the Government Guide to enforce certain provisions of the Environmental Protection Tax Act, Private Information 152 /2011/TT-BTC November 11, 2011 of the Ministry of Finance Guide to Numerical Decree 67 /2011/NĐ-CP.

e) Non-agricultural land use:

Follow the provisions of the Tax Law using non-agricultural land. 48 /2010/QH12 June 17, 2010; Decree No. 53 /2011/ND-CP July 1, 2011 of the Government regulates the details and guidelines of taking some of the provisions of the Tax Law using non-agricultural land; 153 /2011/TT-BTC November 11, 2011 of the Ministry of Finance guidance on tax use of non-agricultural land; Digital News 45 /2011/TT-BTNMT On December 26, 2011, the Ministry of Natural Resources and the Environment Ministry of Natural Resources and Environment on the guidelines for determining an area of non-correct use of land, land area of land, have not been used in accordance with regulations to calculate the use of non-agricultural land.

g) On the use of agricultural land:

Follow the instructions at the number resolution. 55 /2010/QH12 November 24, 2010 of the National Assembly on exemption, tax relief using agricultural land; Decree No. 20 /2011/ND-CP March 23, 2011 of the Government rules the details and guidelines of the National Decision Resolution. 55 /2010/QH12 November 24, 2010 of the National Assembly on exemption, tax relief using agricultural land; Digital News 120 /2010/TT-BTC August 16, 2010 of the Ministry of Finance

h) On the special consumption tax:

Follow the instructions at the Digital Information 05 /2012/TT-BTC January 5, 2012 26 /2009/NĐ-CP March 16, 2009 and Decree 113 /2011/ND-CP December 8, 2011 of the Government amended, adds some of the provisions of the Decree 26 /2009/NĐ-CP March 16, 2009 the details of the details of the Law of Special Consumption Tax.

i) On the fee before you:

Follow the instructions at the Digital Protocol 45 /2011/NĐ-CP June 17, 2011 of the Government on the pre-issue of the Government's fee and Decided the Cost of Fees Before the UBND issue of the provinces, cities and the No. 124 /TT-BTC on 31 August 2011 of the Ministry of Finance guidelines for a fee in advance of the book.

l) Regarding the tax policy on Foreign Contractors:

Follow the instructions at the Digital Information 60 /2012/TT-BTC December 12, 2012 of the Treasury Department guidelines on tax policy on Foreign Contractors.

l) Tax exemption under Resolution No. 13 /NQ-CP:

Done by Digital 83 /2012/TT-BTC May 23 May 2012 guide implementation of the exemption, reduction, extension of a number of State Budget revenues under the Government's 13 /NQ-CP on 10 May 2012 Government on some difficult dismantling solutions for business production, market support.

m) In terms of fees, fees:

Follow the instructions in the text: Digital information. 23 /2012/TT-BTC 16/2 in terms of a planning license fee; Digital Federal Information 08 /2012/TTLT-BTC-BTP Guidance on the recording level, income regime, filing, management and use of the witness; Digital News 33 /2012/TT-BTC 01/3/2012 guides the management of management to use the fee in the field of construction; Digital News 02 /2012/TT-BTC 5/1/2012 Regulation of revenue, filing, management and use of the fee in the field of law practice in Vietnam; Digital Information. 04 /2012/TT-BTC 5/1/2012 fixes TT 136/2010 on fees, fees in veterinary work; Digital News 03 /2012/TT-BTC January 5, 2012 96 /2006/TT-BTC for auction fees; Digital News 14 /2012/TT-BTC February 7 Regulation the revenue of the revenue, file, management, and usage of the use of the highway to the city of Ho Chi Minh City.

n) In terms of oil oil: The implementation of the regulation at the Agreement between the Government of the Republic of Vietnam and the Government of the Russian Federation for continued cooperation in the field of geological exploration and oil extraction at the continental shelf of the Socialist Republic of Vietnam within the framework Joint venture Russian-Russian "Vietsovpetro" in 2011; Digital News 155 /2011/TT-BTC November 11, 2011 guidelines for tax on exploration, mining and oil exploration of the Russian-Russian joint venture "Vietsovpetro" from batch 9-1 in accordance with the 2010 Agreement.

o) Earnings from the draft lottery: Continue to build a bill on the basis of existing law enforcement in accordance with the implementation of the capacity of the Company Lottery Lottery, advocated, Government market operating policy and implementation of the NSNN acquisition management (not into NSNN).

p) From the deposit of mineral rights to the mineral in the digital decree 15 /2012/NĐ-CP 09/3/2012 of the Government rules out some of the provisions of the 2010 Mineral Law.

2. Accounting for export export activity:

a) Built on an analysis basis, assessment of export, import and trade balance Vietnam impacts the budget through analysis, export of the export, import of taxable items, sustainability, and growth trends. deployment of traditional markets, the ability to expand the market to certain groups of capital industries; the level of commercial gain, the investment and standard harmonization. Focusing on the analysis of the events and trends of major export groups including rice, coffee, rubber, nuts, fishery, crude oil, coal, telephone, assorties and components, textiles; main groups of imports including computers, electrical products, and others. And components, machinery, equipment, tools and parts, gasoline for categories, fertilizers of all kinds, automobiles, textiles, leather, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, iron, chemicals, chemicals, chemicals, chemicals, chemicals, chemicals, chemicals, chemicals, chemicals, chemicals, and the impact of tax cuts. to implement international economic integration commitments; the impact of technical barriers in trade (TBT/SPS) and the decline in demand for international economic integration. Vietnam ' s export industries from the key market in the EU, the United States, Japan, China due to the economic crisis.

b) The procurement must be built on the basis of the correct implementation of customs procedure; inspection, customs supervision, export tax, import tax, and tax management for export goods, the import of regulation at No. 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 information time and to reduce costs on goods of exports, imports. Increased anti-austerity measures: tax liability treatment, anti-smuggling, tax evasion, anti-trade fraud.

3. The proceeds left behind the regime (tuition, fees, other contributions of contributions): The ministries, the Central Authority and the real number of real numbers of real numbers taken in 2011, the 2012 implementation, which is expected to adjust the levels (in future). That ' s the amount of time it ' s going to go. 49 /2010/NĐ-CP May 14, 2010 by the Government, the procurement fees are made by Digital Federal Information. 04 /2012/TTLT-BYT-BTC The February 29/02/2012 of the United Health-Ministry of Health-Ministry of Finance) and the factors that were expected to impact the fall of 2013 in order to build the appropriate, positive collection. The financial services of the agency's business, unit, not part of the NSNN, offered their own bills, not included in the cost of the NSNN.

What? 11. Build a NSNN project in 2013

1. Construction of investment expenses developed in 2013:

a) Construction of development expenditures development has to be closely tied to the goal, the 2013-2015 economic development planning mission, the 2013-2015 investment plan, and the context of a public investment restructuring. Ministries, Central agencies and local agencies when construction of the development cost investment are needed:

-Focusing on investment capital investment from the state budget for investment projects developing infrastructure is not able to recover capital. The priority of capital for major projects of national importance has a nationwide impact, region, national target programs, key projects, transportation projects, irrigation, urban development, health, education, environmental resource protection, development, development and development. sustainable.

-Scanning, arranging capital layout for projects, focused work, on target, ensuring the completion of the project by regulation. In it:

+ Concentrated the capital layout for projects, completed construction and handed over, entering service in 2012 but not enough capital.

+ Priority Priority Priority for important projects, the level of planning is expected to be completed in 2013 (according to the progress in the investment decision, the capacity to balance capital and the ability to implement in 2013) and the response capital for ODA projects under the implementation of the project.

+ Recover Sufficient-to-pay Investments.

+ The amount of capital remaining for the transition project implementation is approved; only the capital layout for the project is truly urgent and has enough investment procedures; the deployment has to ensure that the C group project is completed in three years, the Group B completed. For five years.

-Execute the monitoring of programs, projects immediately from the planning, appraisal, browsing, preparation and execution; programs, projects and are deploying to closely monitoring each stitchup, each of which does not increase the size and cost; the companies. project, the project has been formularable, but there is no guarantee that the full commitment to the financial resources does not deploy to the plan.

-Focus on rearranging, state-owned, state-owned housing. 97 /2007/QĐ-TTg January 19, 2007, of the Prime Minister's office, set up investment in the construction of the headquarters, the career operating base of the state agencies, the public career unit from this capital.

b) The ministries, the central body, the local body assigned to project use of government bond capital assessment of the situation implemented the government bonds in 2012; the investment bill from the 2013 government bond capital funds for projects, the government said. The work in the project category was decided by the Prime Minister and the portfolio of new projects, the regulatory project increases the investment scale at Resolution 473/NQ-UBTVQH13 on 12 March 2012 of the Standing Committee of the National Assembly, which is consistent with the left capital. The 2012-2015 government vote was delivered by Decision No. 368/QĐ-TTg on 3 April 2012 by the Prime Minister. On that basis, sending the ministries, the Central Authority was entrusted with the management of the investment program by government bonds to synthese the Ministry of Planning and Investment, the Ministry of Finance for the Government to report the National Assembly.

c) 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.

d) For the provision of the development of the developed investment credit arbiter, the state's policy credit, the base on the implementation of the implementation in 202 envisages the changes in policy and the 2013 mandate to build a bill-based bill.

In addition to the reserves of national reserves: Target base, national reserve mission delivered, prevention requirements, disaster remediation, epidemics, security, defense, social security ministries, and national reserve management. The assessment responsibility for determining the level of national reserves due to the Ministry, the industry, the management unit to 31/12/2012; envisage the addition of each category of goods, essential equipment, state budget planning, increased national reserves, the preservation of goods and plans. We have a new exchange plan for the nation in 2013.

2. Build a regular spending bill in 2013:

a) Within the country, the development of the NSNN in 2013 (including investment development, regular spending, wage reform spending) on the field of education, training and vocational education reached 20% of the total NSNN (including the genus from the source lottery source); the information culture sector reached a minimum of 1.8%; the field of science and technology reached a minimum of 2%; environmental protection of the environment on 1%; the increase in cost to the health sector was higher than the NSNN's general public spending rate; prioritization of reform layout. the salaries, ensuring social security; increase the costs for defense, security to meet the task in the new situation; the state administrative administration ensures public safety. Tight, saving on the basis of ensuring policies, regimes, standards, and pressing tasks are expected to arise in 2013.

b) The ministries, central and local agencies build up the development of the development of education-training, culture, health, environmental protection, science-technology, social assurance; defense, security; state administrative administration, party, group must be based on a single basis. The political mission, the economic development plan-the 2013 social-economic development of each ministry, the central authority and the local, the base that allocated regular NNNs to the decisions of the Prime Minister and the regimes, the specific policy was established by the government. Granted, granted authority. In it, the wage costs, the pay-per-wage, at a minimum wage of $1,050,000 per month, allowable 25% of the payday; the salaries in salaries (health insurance, social insurance, unemployment insurance) implemented under the Health Insurance Act. In fact, the corrects of the Social Insurance Act and the guiding texts.

c) The 2013 problem was built on the basis of the 2012 budget implementation assessment, scheduled for 2013 (making it clear that the expenditures arise only in 2012, did not arise in 2013, the 2013 increase in the genus in terms of the regime, the sector) Granted, the 2013 budget inspection was notified and the standard regime standard standards are under the current regulations. The bill needs to order the order of priorititi-funding for tasks in each sector, the field.

d) The economic spending of the economic career building base of the mission volume was granted authority to deliver and the regime, the valuation of the budget expenditures; centring the layout for important tasks; maintenance maintenance of the critical economic infrastructure (the protocol). through, irrigation, etc.) to increase the amount of time spent and efficiency; the funding of the planning implementation; job promotion, promotion, promotion, promotion; map measurement, map of the map, primary profile, and licensing certification. Soil, ... contribute to growth, economic restructuring. Promoting the application of the bidding process, ordering, tasked with providing a public career service using NSNN by regulation at Decision No. 1. 39 /2008/QĐ-TTg March 14, 2008 by Prime Minister of Government and Decree 31 /2005/NĐ-CP March 11, 2005 of the Government on Manufacturing and Product Supply, Public Service.

During construction of the NSNN in 2013, the ministries, industry, and local must restructure the mission of the NSNN to fit the balance resources on the basis of the execution of autonomy, self-responsibility for the use of payroll and administrative management funding. to the state agencies; to increase the autonomy, self-responsibility of the public career units on both the organization performing mission, manpower, finance to diversify, enhance the quality of public service and the development of a public career, and the development of the public. It ' s a common way to do a general wage reform. The agencies, units, especially industry managers, sectors and active localities, actively build service price adjustments roadmap to promote the process of socialization, enhance the quality of public service, in line with the ability of people to contribute to the public. I'm Implementing a specific order or task mechanism on the basis of a technical economic rating to increase autonomy to the established career units.

e) State administration agencies, established public career units with provisions of the law must complete the full bill of procurement and provision for tasks from toll, fee, and other revenues to be left in the unit according to the regulatory regime.

f) For scientific research tasks, tasks in other areas, the implementation of order state tasks and other important administrative tasks, the units of the appropriation of the budget according to the current and current regulation of the company. This is, at the same time, a full theory of computing bases.

g) In addition to the above general rules above, the ministries, the central body need to be more convincing for some of the following branch areas:

-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.

+ Determine the payroll fund, which depends on a minimum wage of 1,050,000 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 a minimum wage basis of $1,050,000 per month, a salary factor of 2.34 /compilt, regime-based donations (social insurance, unemployment insurance, health insurance, business. Union fee.

* 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.

+ Special expenses (if available): The legal basis and the theory details the computational basis of each of the individual genera.

-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.

-Scientific research: The cost of implementing the subject matter, project, scientific and technological tasks must be on the basis of the approval decision of the granting of the authority on the portfolio, budget accounting, content theory. The regular operating budget must specify the content with the increase, down from the 2012 bill with the cause and the accompanying computing facility.

3. Building the project spending on programs, the project using the ODA capital source:

Implement full accounting in accordance with the same sequence, form and determination of NSNN by the regulation of NSNN Law, Public Debt Management Law and Guide documents, Government Decree on Investment Management and Basic Construction Management, on loan management and water debt repayment. In addition, in which the notice of the solution process in the program/project documents and the agreement agreement signed, set up ODA capital details and the response capital to each program, the project, according to the source of the investment capital XDCB and career spending, ensuring fit. with the implementation process; send the Ministry of Planning and Investment, the Ministry of Finance to synthesize in the 2013 NSNN project the Government, the Congress decision-making. For programs, the project implemented in a program of support/industry support, mutual funds support of the Ministry, the Central Agency for the Exchange of Exchange with the sponsor to determine the 2013 budget commitment to a combined, balanced basis. 2013 budget expenses from the beginning of the year.

4. The source bill for wage reform in 2013:

In 2013, the ministries, central and local agencies continued to actively implement the mechanism for the creation of the wage reform by regulation: a 10% savings that regularly did not tell wages and payable amounts; a portion of the collection was left behind. The regime of the administrative and unit divisions; 50% increased the local budget (not to increase the increase in use of land use); the sources of the wage reform of the previous year's wages were not yet used (if any). The ministries, sectors, and localities have pushed for the new operational mechanism of operation, financing to the public sector to gradually turn to the implementation of the new wage reform mechanism for the public sector.

5. The cost of implementing national target programs:

a) Target base, mission in 2013 and current financial regime, ministries, central agencies and local institutions that envisage the need for national target programs in 2013, sent ministries, Central agencies, program management, project, and project management. a synthesis of the Ministry of Finance, Ministry of Planning and Investment.

b) The ministries, the governing body of national target programs that envisage the 2013 national target program in accordance with the objectives, tasks, times, resources that carry out the projects of each national target program are received by the Prime Minister. The government approved the 2011-2015 period to send the Ministry of Finance, Ministry of Planning and Investment Investment. The document requires the 2011 implementation of the situation, the ability to deploy in 2012 and the need for 2013. It focuses on the relationship between the need for the budget to implement the program (the central budget of domestic capital and the capital ODA, the local budget, the community mobiles) with the goals, to target the expected implementation in 2013.

c) The base envisage the funding level for each program, a project led by the Ministry of Finance, Ministry of Planning and Investment, ministries, Central agencies to be entrusted with the program, project envisage the allocation of objectives for the target program, the project year. 2013 to ministries, central agencies and localities (for programs made by both domestic and foreign capital, detailed allocation methods including both domestic and foreign capital) to the Ministry of Finance, Ministry of Planning and General Investment, the granting of the Ministry of Finance and Development. The authority to decide. The allocation method needs to innovate the management method, implement implementation, strengthen devolve to localities, enhance the local responsibility in the cage cage, allocation, use of capital funds delivered to carry out the common goals of the local government. program, ensuring the use of savings, efficiency, avoidance of the staging and duration of execution. The ministries, the national target program governing body construction, criteria, policy mechanisms and organizational guidelines, inspection, oversight of programs.

6. The central budget spending bill for the programs, the project due to the ministries, the central authority and the local agencies together:

a) The Prime Minister ' s decision base approx programs, projects, ministries, agencies, agencies, proposed plans for a budget implementation of the program, project in 2013, and aggregation in the 2013 NNNN spending bill of ministries, agencies and agencies. central (detail in the nature of 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 to be entrusted with the program, project envisage the allocation of objectives for the target program, the project year. 2013 to ministries, Central agencies and the local (detailed in capital nature) to the Ministry of Planning and Investment, the Ministry of Finance reviewed, aggregated.

7. State budget contingus project:

The Central Budget and the local budget provide budget contingectipours by the rules of the NSNN for the owner of the chamber, combing, remediation of the natural disaster, the disease, and the handling of important tasks, the urgency of the department of foreign affairs.

8. Proposition of the expenses from the source obtained by the regime (tuition, fees, fees, other fees, donations of donations):

The ministries, central agencies, and the local authorities implement the bill from this source, detailed in each task, the branch, and the sum up to the ministry's accounting, the central and local authority to provide a decision-making authority.

9. Exchequer Base, the 2013 budget spending, ministries, central agencies, local institutions that build the bill to be tight and detailed on each mission, each unit using a budget of subordination; after having worked and unified 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 a resolution of the 2013 appropriation of the Ministry, agency, local government, to receive the Prime Minister's budget. The government assigned, the employer has the authority to decide to allocate and deliver the budget bill to the unit using a guaranteed budget before 31 October. 12 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? 12. Build a local budget bill in 2013

1. Build a budget collection plan on the venue:

The economic development planning base-the 2011-2015 economic development plan has been adopted by the Congress of the Party, the ability to implement economic and social and budget indicators in 2012, on the basis of a high-speed forecast for economic growth and a 2013 source of revenue. With every sector, every sector, local economic facilities, and new sources of revenue that arise on the site for the right calculation, every single field of revenue, every single amount of revenue; the domestic bill (not to be collected from crude oil, money collection). increased average by 14%-16% compared to the 2012 implementation assessment (which excluated the impact factors due to a free extension, tax reduction in accordance with the decision of the competent level); the export of imported activity increased by a minimum of 5-7% compared to the 2012 implementation evaluation.

2. On the construction of the local budget research project: In 2013 was the third year of the period of local budget stability (2011-2015) under the regulation of the State Budget Law and the National Assembly Resolution, the People ' s Committee of the High-level Committee to Build Budget. The local book on the basis of the revenue and the cost of the genus has been devolve stabilized; the 2013 local-level budget bill was built on the basis: the source identified the base percentage (%) dividing the revenues divided between the levels. budget, local budget revenue is enjoyed 100% by the regulation of the State Budget Law and the balance of balances from the upper-level budget. The lower-level budget (if any) is stabilized according to the 2012 bill was granted 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 2013 local economic-economic development, mission objectives in the period of the 2013-2015 period, the policy regime, the implementation of the existing genus; the construction of a specific 2013 budget bill in each field, which ensured that it would be possible. the order of priority and the guidelines at Article 10 of this message, and also perform the following:

a) Continue to sweep, classify projects to prioritiate funding for projects that are economically efficient-socially, projects that serve economic structure, rectify disaster consequences, ... projects that are likely to be completed in 2013. 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. Emphasis is on the task of eradication, poverty reduction, job creation, handling of social problems; ...; layout is inherently eligible for local ODA projects that must be arranged from a local budget; source in the XDCB spending bill to handle XDCB debt, the previous applications, the mobiles, are paid when the deadline is due.

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; Priorititiate enough funds to accelerate the measurement work, establish a database of local records, and grant licenses to use soil according to the provisions of the Land Law and the National Assembly.

c) For the revenues from the petition lottery continues to be used to invest in social welfare works; in that, focus for the fields of education, health 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.

) Building an investment bill from government bonds to traffic, irrigation, medical facilities (in accordance with the digital resolution). 18 /2008/QH12 June 3, 2008 of the National Assembly), solidified the school and building teachers as a project was granted to approve approval; in it, the initiative is subject to the local budget (the architectural lottery, the investment in the balance of the local budget). method) to implement the investment for school-class resolitalization programs and to build teachers in a rate set by the Ministry of Finance.

e) For infrastructure investments in accordance with the decisions of the Prime Minister, the Government of the Politburo, ... the task target base and the need for capital investment have specified; the resulting base has invested in the end of 2011, the ability to implement in 2012, the sources said. The site of the construction site, the 2013 mission calculation, in which the theme of deployment, local budget arrangements, and the financial resources of the regulatory regime to carry out the above tasks, reduce the dependence of subsidies from the Central budget.

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 62 poor districts and Decision 615/QĐ-TTg on 25 April 2011 by Prime Minister The government is on policy mechanisms for seven poor districts, the policy of supporting the poor home by decision. 167 /2008/QĐ-TTg December 12, 2008 by Prime Minister and Decision 67 /2010/QĐ-TTg: The task target base and the need for investment capital, the policy-based policy regimes and the 2012 implementation base, the construction sites, the 2013 mission calculation, envisage the level of the central budget offer supported by persuathy, The base counts.

g) The cost of implementing the number of resolutions 37 /2004/QH11 December 3, 2004 of the National Assembly on Education, Central Resolution 2 (key 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 budget spending. Local.

h) Set up a budget bill that performs tasks guaranteing social security (the funding implementation of the policy of regulation at the Elderly Law, Disability Law, Digital Decree). 67 /2007/ND-CP, Number Protocol 13 /2010/NĐ-CP, support for lunch money for 5-year-old children, free tuition by Decree 49 /2010/ND-CP, The reward budget, the party badge, the socioeconomic zone-especially difficult, the business of treating children under six, the poor; the cost of social support, student scholarship, free irrigation, etc.), defense, security. (The Civil Defense Law, the French Security Command), which hosts local budget sources and the need for support from the Central Budget.

i) Building a budget bill in 2013, the local operators calculated the resources to implement wage reform such as guidelines at Clause 4, Article 10 of this Information.

) The layout of the local budget is at a high level; 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 2012, the Prime Minister gave the government to the United States. 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.



What? 13. 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 2013 project to send the Ministry of Finance, Ministry of Planning and Investment before July 20, 2012.

2. Set up the 2013-based bill allocation 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 specified deadline at the 2013 funding point notice for the following: national target program, program, project of the Ministry of Finance, Ministry of Planning and Investment.

3. Host or co-ordinate construction, enacted, and perfacts of guided texts so that national target programs have been deployed in the first place since the beginning of 2013.

What? 14. The responsibility of the ministries, the Central Authority and the local

1. The inspection base has been notified, ministries, Central agencies and the Provincial Committee of the Provinces, the Central City of the Central City Guide and inform the number of checks on the collection bill, the budget expenditures for the subordinated audit units and the lower-level budget. regulation.

2. The Ministry of Planning and Investment Investment, in collaboration with the Ministry of Finance set in 2013 in terms of development investment, the allocation of investment expenditures development of some sectors of the central budget that is assigned, the investment capital allocation of capital development schemes The national goal was sent to the Ministry of Finance before September 10, 2012.

3. Make a renewal of the project construction program that ensures quality and practice of savings, effectively organizing the 2013 budget construction work, the Ministry of Finance ' s expertise does not discuss with the Finance Department. The organization of the construction work, aggregation and reporting of the 2013 budget bill in accordance with the rules of the NSNN law, guide texts and the content in accordance with this Information; full content report, the prescribed pattern of the Digital Information Act. 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, 2012 to ministries, central agencies, prior to 25 July 2012 for the provinces, the city directly subordinated to the Ministry of Finance. Central and registered to discuss the 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 any).

What? 15. On the form of a 2013 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 and additional forms (Schedule 01, 03, 04, 06, 07, 08, 09, 10, 12 and 13) regulations at this message.

What? 16. Terms of execution

1. This message has been in effect since 4 August 2012. The content, process, and time of the 2013 state budget plan are implemented as defined by the State Budget Law, which is instructs the Law Guide and Guide to this Information.

2. During the construction of the 2013 budget bill, if there are new regime policies enacted, the Ministry of Finance will have additional guidance announcements; if the entanged arise in the organizational work organization construction of the budget bill in 2013 offers ministries, agencies and agencies. Central, local, economic conglomerate, the state corporation reflects on the Ministry of Finance to promptly handle the ./.



Nguyen Industrial