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Circular No. 201/2009/tt-Btc Financial Mechanism: Regulations Make Alleviating Poverty Assistance Programs Faster And Sustainable For Poor Districts.

Original Language Title: Thông tư 199/2009/TT-BTC: Quy định cơ chế tài chính thực hiện Chương trình hỗ trợ giảm nghèo nhanh và bền vững đối với các huyện nghèo.

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Pursuant to Decree No. 60/2003/ND-CP dated 6 June 2003 from the Government detailing and guiding the implementation of the law on the State budget;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant resolution No. 30a/2008/NQ-CP on December 27, 2008 by the Government on poverty reduction programs fast and sustainable for 61 poor districts;

The Ministry of Finance regulates financial mechanisms implementation of poverty reduction programs fast and sustainable for poor districts period 2009-2020 under resolution No. 30a/2008/NQ-CP on December 27, 2008 of the Government (hereafter called resolution No. 30a/2008/NQ-CP) as follows: i. FINANCIAL MECHANISMS IMPLEMENTATION Program 1. General provisions 1. The program supports fast and sustainable poverty alleviation for poor districts (hereinafter the program) are assured of funding from State budget sources, ODA, government bonds, credit, capital mobilized contributions of business, residential and other legal financial sources prescribed.

2. the people's committees of provinces there are poor districts, the district people's Committee (The province has poor districts, poor districts are identified in Appendix I attached to no. 705/TTg-KGVX on 11/5/2009 of the Prime Minister) is responsible for the mobilization of local resources , units, organizations and individuals, according to the regulation and implementation of integrating funding the program, projects, local tasks as defined in the circular of the Ministry of planning and investment, the Ministry of Finance on guidelines integrating the resources of programs, projects and tasks in poor districts.

3. The Ministry, the Central Agency priorities the layout due to its capital management, directly allocated to the programs, projects and tasks on the poor district. The people's Committee of the priorities of the local budget funds to support the poor districts (including poor districts by local investment decisions from the local budget).

4. implementation of the program to public, from the democratic base, strongly promoted the participation of the people in the process. Town Committee public announcement about beneficiaries, norms, funding the program, projects, goals, mission each year and in all stages of the program.

Article 2. Financial mechanisms for implementation of the program 1. For those areas and the poor of the district object, if are enjoying preferential policies in other do not coincide with the policy provisions in resolution No. 30a/2008/NQ-CP shall continue to enjoy that policy; If coincides with the policy resolution No. 30a/2008/NQ-CP but with different incentive levels are affected by the level of the highest incentives.

2. All in poor districts (not including in the district by the local poor investment decisions from the local budget) all enjoy the policies by State regulations and implementation of financial management mechanisms as particularly difficult Township in 135 program phase II of the poor districts.

3. integrating The funding to implement the project, the Mission in the local programs are based on the mode, general poverty reduction support policy, derived from the real needs of people in every village, town and resources from the programme, the project on task, make sure to sync , effective; reduce the clues, focusing resources for poverty reduction goals fast, sustainable; do not alter the objectives, the total funding levels of investment, the total funding levels the career. For the mode, standards and norms related to human, households must ensure adequate funding, made in the correct mode, standards, norms and not use the funds to implement the goals, tasks.

4. The programs, projects and tasks are using State budget funds, if the donor support to implement then being used in whole or in part of the State budget funds were deployed for programmes, projects, missions to implement the program , projects, other tasks under resolution No. 30a/2008/NQ-CP (used in case the sponsor support equal to or higher than the State budget arranged; use the part corresponding to the level of donor support in the case of donor support is lower than the level of State budget arranged) unless there are other commitments with sponsors follow that commitment.

5. enterprises established cooperative investment projects in geographical socio-economic conditions difficult and especially hard, economic zones, high-tech zones; investment projects in the fields of high technology, scientific research and technological development, developing infrastructure, in particular the importance of the State, producing software products; business activities in the fields of education, vocational training, health, culture, sports and environment, enjoying preferential policies in tax (tax incentives, tax reduction, exemption period) according to the provisions of the law on Enterprise Income Tax. Business cases, cooperative funding for education, health care, construction of gratitude to the poor, disaster recovery, then the expense is charged to expenses are deducted in determining taxable income for enterprise income tax; the manufacturing business, building, transport use more female laborers, labor was the addition of minorities counted in costs are deducted in determining taxable income for expenses for female laborers, labor is the minorities also are reducing the corporate income tax by a few more more for women workers , for labor is the minority.

In addition to the provisions mentioned above, business, cooperatives also are exempt from corporate income tax for the income tax exemption under the provisions of the law on Enterprise Income Tax. Business cases, cooperative production, trading goods, services subject to value added tax, consumption tax, there are export, import goods for the manufacture of the business service on the value added tax, consumption tax, export tax , import tax and enjoy preferential policies (if any) prescribed by the law on the tax.

Cooperative enterprise is State land, lease the land under the provisions of the law of the land to do business by the implementation of paid use of land, land lease under the provisions of the Government on the policy of collecting money using land for land rental, rental of water and enjoy preferential policies (if any) prescribed by the law of the the policy of collecting it.

II. ESTABLISHMENT of the EXECUTIVE, and the FUNDING SETTLEMENT Program 3. Estimating and cost allocation 1. The creation, distribution, delivery cost estimation program made under the provisions of the law on the State budget, the Prime Minister's directive and guidance documents.

2. Every year, the people's Committee of the District of estimating cost of implementing resolution No. 30a/2008/NQ-CP according to each project task, mode, the policy along with the sending districts budget estimation Department of finance, Department of planning and investment and the relevant agency to sum together with the budget estimates; which clearly defines the capital source implementation: State budget (clearly the central budget, local budget), ODA, which government bonds, credit, equity capital contribution of businesses, residents and other legal financial sources prescribed. In each of the above mentioned capital is clearly split capital investment, venture capital career.

Budgeting and financing implementation of the project, tasks, and policy regime under resolution No. 30a/2008/NQ-CP be phased for implementation under the annual plan, ensure viability; the people's Committee report the review sent the Ministry of finance, the Ministry of planning and investment and the Ministry in relation to the General Government, the National Assembly decided.

The annual budget estimates are established by the norms, the form according to the appendix to this circular and to specific captions based estimation calculations (object; volume; cost; liabilities) of each project, tasks, and policies.

3. for investment capital from domestic government bonds for transportation projects, irrigation, education, health: total capital base and the progress made on projects provincial people's Committee, sign the demand for government bonds, equity level of each project , send the Ministry of planning and investment, Ministry of finance and the Ministry related to General, as bases mobilized and deployed capital in government bonds. The registration of the demand for government bonds, capital levels annually follow the defined period such as estimating the State budget.

4. With regard to the Ministry, the central organ: estimating annual budget by sector assigned management, including details of funding support for poor districts by the local Ministry of finance, the Ministry of planning and investment balance synthesis report submitted to the National Assembly in the Government annual budget estimates. In particular, note the content: a. the Ministry of agriculture and rural development General project funding needs to plant 5 million ha of new forests (including funding policy support through health care stock, forest protection, and delivery of land for afforestation under point 1 , paragraph A, section II, part II, resolution No. 30a/2008/NQ-CP on December 27, 2008, unless the Government's funding to support poor households of 5 million/ha/households to take advantage of the soil in the area of food production forest area of share the care received, protection, forest and land allocated to plant production forest poor support, 50% interest loan in State commercial bank to cultivate the forest production); Residential layout programs; Which government bonds for irrigation; Vaccination vaccine money in order to control and dangerous disease payment for livestock, poultry.

b. the General peoples Committee funding needs 135 program phase II (not counting the cost of the program beyond 135 Township enjoying such policy in the program 135); Communal cluster centres program; Decision 2004/134/QD-TTg dated 20/7/2004; Decision 32/2007/QD-TTg dated 5/3/2007; Decision 33/2007/QD-TTg dated 5/3/2007.


c. the Ministry of labor, invalids and Social Affairs general funding needs, the national poverty reduction programme; Career programs; Labor export scheme.

d. Ministry of health general funding needs of population programmes and family planning; which government bonds to upgrade the hospital district routes, regional hospitals, clinics and other health projects by decision of the Prime Minister. Which the State budget investment for health centers, health centers of the district.

e. the Ministry of education-general training needs which government bonds performed solidly school chemistry class and public service housing for teachers.

g. the Ministry of transport of the aggregate demand for government bonds, capital works of roads.

h. The General construction needs to support poor households on the housing.

i. General Department of Defense funding for training needs, training advanced professional degrees for medicine, doctor, medical officers; infirmary building military population of y in combination; construction of vocational schools to vocational training for demobilized and team of local workers; organizing cultural activities, art, help people build new lifestyle, ensuring the security and safety of local society.

k. The State commercial bank, the Bank of social policy, Vietnam Development Bank general capital needs, the level of incentives credit granted to compensate the difference in interest rates and management fee to send the Ministry of finance, the Ministry of planning and investment to arrange yearly budget estimation according to the regulations.

5. On the basis of budgeting are the prime source of the local budget, allocation, funding the program, projects, goals, mission and mobilize resources to implement the projects, tasks, and policy with the provisions of resolution No. 30a/2008/NQ-CP, the Department of finance to coordinate with related agencies to report the people's Committee of the Council the people decided in local budgeting, budgeting in which poor districts.

6. The base of the resolution of the Council of the people's Committee, the province delivered the budget estimation for the district. From the resource base of the programme, the project on the area assigned, the real needs of people in every village, town, district people's Committee of the District Councils to decide the district budget estimation and allocation of the budget for each agency, and unit budget estimation for the town (the case pilot organization the people's Council the district, district, Ward, the estimation decisions according to the instructions in circular No. 63/2009/TT-BTC on 27/3/2009 of the Ministry of Finance). The people's Committee of the people's Commune Council Township decided to estimate incomes and expenses budget.

7. Pursuant to decision of the authority, the Commission public notice town investment for each of the works, projects, tasks and levels of support for each of the households in each policy, supported mode as specified in circular No. 10/2004/TT-BTC on 02/02/2005 of the Ministry of Finance shall guide the implementation of the public finance rules for the allocation of management, use of capital construction in the State budget, circular No. 54/2006/TT-BTC on 19/6/2006 the Ministry of Finance shall guide the implementation of the regulation on direct support of public State budget for personal, residential.

Article 4. Manage, allocate, billing, settlement funding 1. The management and use of funds the program carried out under the provisions of the law on the State budget and the writing guide.

The management, allocate, billing, settlement funding to implement the project, task, mode, the policy stipulated in resolution No. 30a/2008/NQ-CP for the agencies, units and individual households are tight, ensure the right goals, the right audience, according to the prescribed regimes. For those direct payments in cash (or object) for households, social people's Committee must make a list for each of the households subscribe, certified by the village chief and the full implementation of the procedures, documentation according to the prescribed regimes.

2. With regard to the works projects, from investment capital grow.

The management, payment, allocations for public works projects, the investment from the State budget to comply with the provisions of the circular of the Ministry of Finance shall guide the management, billing, settlement capital for poor districts. Also, note some content: a. to support recovery, reclamation, creating terraces: based on specific local conditions, the region has an area of reclaimed land, the district people's Committee established the project of reclaiming, made by mechanical terraces is then delivered to the households producing management, execution, allocate, payment and settlement as stipulated in the above text. The region has an area of agricultural land is small, odd or hard to dispersion by mechanical construction implemented direct support to households organize themselves, reclaiming, recovery, creating terraces: social people's Committee established the list of households (according to the number of households, location, area reclamation , costumes, creating terraces) of the district people's Committee approval. The base list of households was district people's Committee approval; The commune people's Committee general funding needs of financial agencies submitted as a base test, control, perform allocated by pay through the State Treasury (transferred to your deposit or additional Township budget aimed for budget management divisions depending Township) for communal people's Committee to pay for households on the basis of the report on the experience collecting area of each newsletter has reclaimed households certified by the village chief.

b. for projects 5 million ha of forest follow guidance in circular No. 89/2008/TT-BTC on 15/10/2008 of the Ministry of finance instructed the management, allocate capital payments, State budget for new planting projects 5 million ha of forest and related texts.

c. for capital investment from government bonds source: follow the provisions in circular No. 04/2007/TT-BTC dated 3/4/2007, circular No. 133/2007/TT-BTC dated 14/11/2007 and circular No. 89/2009/TT-BTC dated 29/4/2009 of the Guide on financial management, the payment allocated, , capital investment from government bonds; Circular No. 46/2008/TT-BTC dated 6/6/2008, circular No. 114/2009/TT-BTC dated 30/6/2009 of the Ministry of Finance shall guide the management mechanism, use of resources made the project of solidly turned school, classes and Home Affairs for the period 2008-2012 teacher; Circular No. 119/2008/TT-BTC on 08/12/2008; Circular No. 115/2009/TT-BTC dated 30/6/2009 of the Ministry of Finance shall guide the management, billing, settlement capital projects on local health management according to resolution No. 18/2008/QH12 NQ-on 03/6/2008 by National Assembly XII.

d. with respect to the funding from the program, project, ODA, credit, equity capital contribution of businesses and residents: implementation, management, payment and settlement according to the current rules corresponding to each source of capital.

3. for the task, mode, execution policy from the funds.

The management, funding allocation made in accordance with circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget and the current Guide text. In that note some of the following: a. On food assistance for poor households in the village borders border: the base list of poor households in the countryside, a border is not yet self-sufficient are food (not including the audience was entitled, policy regimes from other programs District 4 project, such as: the high mountain Ha Giang; Poor households receiving care stock, forest protection, forest soils produce specified in paragraph 1, point c A weather section II section II of resolution No. 30a/2008/NQ-CP, ...) be approved by the district people's Committee, the supply contract between units are granted authority tasked with supply unit; the volume of rice the reality for households according to the minutes of the transfer between the supply unit and the individual households (which receive confirmation of their Chief, village) and recommendation of the social people's Committee, the financial agency check, set the send money order transfer Treasury funding for the unit was assigned to the payment for the supply unit salary real.

b. with regard to supporting once seed, fertilizer and livestock: norm base breeds, fertilizers, seed, fertilizer prices due to the Chairman of the provincial people's Committee decision, town Committee public announcement for the crops, livestock are allowed to register area and the number of , type like synthetic fertilizers, the district people's Committee approval. Supply contract between base units are granted authority tasked with supply unit; the number, type, the price of seed, livestock and fertilizer practice for households according to the minutes of the transfer between the supply unit and the individual households (which receive confirmation of their Chief, village) and recommendation of the social people's Committee, the financial agency check pay up, send the State Treasury to transfer funding for the unit was assigned to the payment for the supply unit.

For plant varieties and animal breeds and the purchase of other goods to use on the project of the program, the price must match the common ground of the price on the same time (finance and planning district is responsible for appraising ensures conformity with the common ground of the price in the same time); payment voucher is a receipt for the sale to households, certified by the head of Hamlet, a place of sale, are people's Committee confirmed Township.


c. active extension support, fisheries, the implementation as specified in circular No. 30/2006/TTLT-BTC-BNN & RURAL DEVELOPMENT-BTS on 6/4/2006 of the Ministry of finance, Ministry of agriculture and rural development, the Ministry of fisheries on the management and use of funding economic career for agricultural extension activities , Fisher; Circular No. 50/TTLT-BTC-BNN & RURAL DEVELOPMENT-BTS on 21/5/2007 of the Ministry of finance, Ministry of agriculture and rural development, the Ministry of fisheries revise, Supplement circular No. 30/2006/TTLT-BTC-BNN & RURAL DEVELOPMENT-BTS on 6/4/2006; Circular No. 36/2004/TTLT-BTC-BCN on 16/5/2005 of the Ministry of finance, Ministry of industry of the manual cost economic career for promotional activities. For poor households is performed as specified in circular No. 102/TTLT/BTC-LĐTBXH on 20/8/2007 of the Ministry of finance, Ministry of labor, invalids and Social Affairs guide financial management mechanism for a number of projects of the national target program reduction.

d. with respect to vocational training for rural workers made as specified in circular No. 10/2006/TTLT-BTC-BLDTBXH on 19/01/2006 the Ministry of finance, Ministry of labor, invalids and Social Affairs guide practical policy support, short-term vocational training for rural workers; For poor households is performed as specified in circular No. 102/TTLT/BTC-LĐTBXH on 20/8/2007 of the Ministry of finance, Ministry of labor, invalids and Social Affairs guide financial management mechanism for a number of projects of the national target program reduction. Support workers learn the culture, language, education, fostering the knowledge needed to make Labor export as defined in the circular of the Ministry of labor, invalids and Social Affairs, the Ministry of Finance shall guide the implementation of some of the content of decision 71/2009/QD-TTg dated 29/4/2009 of the Prime Minister.

preferred training, fostering capacity building officer, countryside and the community made in accordance with circular No. 01/2008/TTLT-BTM DATED-TAY-TC-XD-NNPTNT on 15/9/2008 of the National Committee of the Ministry of planning and investment, Ministry of finance, Ministry of construction, Ministry of agriculture and rural development, guide the programme for socio-economic development of the town especially hard the fellow ethnic and mountainous period 2006-2010.

4. check steering, funding, monitoring, organizational development, meeting summary, summarizing, diem for officers to attend the conferences, training of the province, district and Central Office equipment, ... the local level is guaranteed from the local budget and expenditure management of 135 program phase II allocation, management and settlement, according to the current rules for each source of capital.

5. Funding program from the budget shall be managed and focused, unified payment through the State Treasury. As for the source of a contribution in cash, materials, sponsorship in kind, labor, single base price artifacts and on labour value, the financial agency converted the Vietnam to do the command budget revenues, while the command budget sent the State Treasury where the transaction to accounting to value , project and record the ceasing of State budget according to the regulations.

6. The number of central budget funding supplements targeted to local budgets made the program as stipulated in resolution No. 30a/2008/NQ-CP was accounting, settlement currency, the local budget expenditure under current rules.

III. EXAMINE, monitor and Report MODE 5. Inspection, monitoring, reviews 1. People's committees directly responsible, comprehensive quality, progress, effective local programs. Target bases of the program and the actual conditions of the local people's Committee directed the district to build specific targets should be achieved according to the progress of each year, each stage and ended the program as a basis for monitoring reviews the results of the program in each district , town and province.

2. the people's Committee of the directing bodies, the unit, the district held a regular inspection program. The permanent organs of the host program plans, test content, help the people Committee, reported results reviews program implementation.

3. the people's committees of the province directed the provincial people's Committee, the industry district, which involved creating favorable conditions for the people's Council, the National Union of social agency, the local level, community involvement monitoring and coordinating programme implementation monitoring.

Article 6. Report mode 1. The district people's Committee directed the relevant authorities and communal people's Committee is responsible for coordinating with the State Treasury track organizations allocate funding payments made on projects, tasks, and policy with the provisions of resolution No. 30a/2008/NQ-CP; the commune people's Committee monthly report the district people's Committee to report relevant departments about the results of the program General People's Committee report.

2. Monthly, quarterly, year of the people's Committee is responsible for reporting the results of sending a permanent agency central program (Ministry of labour, invalids-social), the Ministry of finance, the Ministry of planning and investment, according to the regulations of the Ministry of labor, invalids and Social Affairs.

Article 7. Terms of implementation 1. This circular effect after 45 days from the date of signing.

2. During the implementation process if there are obstacles to suggest reflection on the Ministry of finance to review and modify, complement accordingly./.