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Circular 133/2007/tt-Btc: A Guide To Some Of The Points About The Implementation Of The State Budget Estimates Of 2008

Original Language Title: Thông tư 135/2007/TT-BTC: Hướng dẫn một số điểm về tổ chức thực hiện dự toán ngân sách Nhà nước năm 2008

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A number of circulars on implementation of State budget estimates of 2008 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base resolution No. 8/2007/QH12 on 12/11/2007 the National Assembly XII, second session on financing the State budget 2008;
Pursuant resolution No. 09/2007/QH12 on 14/11/2007 the National Assembly XII, second session about the allocation of central budget in 2008;
Pursuant to decision No. 1569/QD-TTg dated November 19, 2007 by the Prime Minister on the State budget estimates of 2008;
The Ministry of finance instructed some views on implementation of State budget estimates for 2008 are as follows: a. on the ALLOCATION and DELIVERY of EXPECTED STATE BUDGET 2008: I.  ABOUT REVENUE DIVISIONS and tasks for the LOCAL BUDGET EXPENDITURE: 1.2008 is the year of the budget stable period between the central budget and local budget (2007-2010), in addition to implementing stable in percentage (%) of the Division of revenue between the central budget and local budgets according to resolution No. 1051/2006/NQ-UBTVQH11 on 07/11/2006 of national committees Assembly, stability of balance supplement from the central budget to local budgets according to the level of the Prime Minister has assigned to each of the provinces and cities under central Government decision No. 1506/2006/QD-TTg dated 14/11/2006; the central budget supplement for the local to undertake reform of the salary according to the resolution of the National Assembly and the Prime Minister assigned each province, the central cities in decision No. 1569/QD-TTg dated November 19, 2007.
2. The hierarchy of sources of revenue, the task between the budget of the local government levels, the percentage (%) of the Division of revenues between levels of local budget and additional numbers from the superior budget balance for the budget, beyond the implementation of stability in accordance with the resolutions of the people's Council and people's Committee's decision with regard to the budget during the year stable; additional provincial budget balance to make reform of the salary according to the resolution of the provincial people's Council and the decision of the provincial people's Committee.
3. Make money revenue balance mechanism of land use in the local budget to balance investment in the construction of infrastructure, social-economic and use a portion of revenues from this to perform measurements, establish a database record and certificate of land use. The local funding arrangement to perform measurements, establish a database record and certificate of land use in 2008 according to the provisions of the resolution the Government about these solutions in operating direction socio-economic plan and the State budget in 2008; striving to basically complete the 2010 certificate of land use right for 3 types of land is used for agriculture, forestry and land. 4. Implementation of resolution No. 68/2006/QH11 on 31/10/2006 Parliament's Lottery revenues, not put in balance the local budget, which is managed through the State budget; the base ability collectible lottery in 2007, the people's Committee of the provincial people's Council decision to supply the same Lottery revenue estimates for 2008 to suit local realities; at the same time use of this revenue to invest in social welfare works critical of the local, which focuses on investment in educational buildings, health as defined in the resolution of the Government of the solutions in the operating direction of socio-economic plan and the State budget 2008.
II. ALLOCATION and BUDGETING AFFAIRS: 1. Allocation, budget revenue estimation: a) the ministries, central agencies, people's committees of provinces and cities under central deployment of assigned revenue budget in 2008 for the units, grant under the Government guarantee a minimum level of higher strive for 5% of the budget revenue estimates the prime delivery.
b) the allocation and delivery of budget revenue estimates are based on the evaluation results of budget revenues in 2007; to base the tax law, the modes of garner; the economic growth of each of the sectors, each sector, the ability to produce business, the specific service of the enterprises, institutions, households and business; requires implementation of the measures against furniture, commercial fraud, promote recovery of previously standing debts tax; a policy of tax exemptions as stipulated by the law on the State budget.
2. Allocation, allocation of State budget expenditure estimation: a) allocation, investment development expenditure estimation: ministries, central agencies and the local distribution, investment and development expenditure estimation is done properly the provisions on investment and construction management; at the same time ensure the following requirements:-ministries, central agencies: + layout estimation the basic construction investment spending guaranteed the repayment funds must have been recovered on the estimation of 2008 according to the decisions of the Prime Minister's estimation; layout of liquidated debt to capital construction, not the layout for the capital project not enough investment procedures as prescribed by law.
+ Arrange funds for the project, potentially forwarding works completed in 2008.
+ After the layout for the tasks mentioned above, the new layout for the new projects, eligible capital disposition according to the prescribed regimes, towards capital concentration, avoid spread.
-The province, central cities: + layout estimation the basic construction investment spending is allocated to liquidated debts basic building volume of works subject to the investment of the budget according to the prescribed regimes, not to arise new insolvency and not deployed to fund these projects incomplete procedure prescribed by law; the layout pay enough (both principal and interest) the mobilization of investments as stipulated in paragraph 3 article 8 on State budget Law to limit pay in 2008; charged on loans incentives credit program solidly turns canals, traffic infrastructure, rural villages, fisheries infrastructure to limit pay in 2008; the account of the central budget must have been recovered into the 2008 budget estimation by decision delivered the estimation of the Prime Minister.
+ Ensure full disposition for capital works, projects using ODA; the layout which made the program, remedial project disasters ... + for the program, project, an important task of the locally made additional resources available from the central budget, to make the layout in accordance with objectives, expected to be delivered.
+ Capitalization layout for the project, potentially forwarding works completed in 2008.
+ Allocation and estimation of investment expenditure for development agencies, subdivisions and subordinate authorities with regard to the field of education and vocational training, scientific and technological fields are not lower than the level of the Prime Minister assigned to the field. 
+ After the layout for the above mentioned duties on the new layout for the new projects are eligible capital disposition according to the prescribed regimes, towards capital concentration, avoid spread.
+ Case in need of raising capital to invest in the construction of infrastructure works in social-economic due to provincial budget guarantee in the portfolio during the 5-year plan (2006-2010) was the provincial people's Council to decide, then allowed to mobilize capital in the country, ensuring the maximum mobilization of outstanding levels do not exceed the 30% of capital construction in the country's provincial budget every year according to the provisions of the law on the State budget and the writing guide. Particularly for Hanoi and Ho Chi Minh City financing done under the provisions of Decree No. 123/2004/ND-CP dated 18/5/2004 and Decree 118/2004/ND-CP dated 18/5/2004 of the Government.
In addition, for the local demand to advance the project, capital investments in infrastructure to create source currency repayment of the advance was granted the approval authority to attract investment capital of economic institutions in and outside the country to comply with the provisions of circular No. 49/2005/TT-BTC dated 9/6/2005 of the Ministry of finance.
b) allocation, expenditure estimation social-economic career, defense, security, the administration of the State, the Communist Party, unions in 2008: The Ministry, the central authorities and the local when the allocation, expenditure estimation social-economic career, defense, security, the State administrative management , Party, group, 2008 details by sector (not the details under 4 groups of items) and note the following points:-continue arranging funding to carry out the plan of developing e-commerce in the 2006-2010 period was approved by the Prime Minister's decision No. 222/2005/QD-TTg dated 15/9/2005 and the instructions of the Ministry of Commerce (now the Ministry of industry and trade).
-Ensure funding for implementation of the administrative reform under decision No 94/2006/QD-TTg dated 27/4/2006 Prime Minister's approval of the plan to reform State administration period 2006-2010.
-Arranging of funding support to develop rural industries under Decree No. 66/2006/ND-CP dated 7/7/2006 and the Government's circular No. 113/2006/TT-BTC on 28/12/2006 the Ministry of finance instructed some content about the State budget to support the development of rural industries under Decree No. 66/2006/ND-CP-funding arrangement to ensure active public application needs information as stipulated in Decree No. 64/2007/ND-CP on 10/4/2007 of the Government.
-Funding arrangement made the decision No 144/2006/QD-TTg dated 20/6/2006 of Prime rules applicable quality management system according to the ISO standards ISO 9001:2000 on activities of State administrative agencies.
-Budget layout from funding the economic guarantee for career planning at Central and local levels in accordance with the instructions of the Ministry of finance.

-For ministries, central agencies when allocating budget estimation, a career social-economic, defense, security, the administration of the State, the Communist Party, unions (including salary reform funding according to Decree No. 93/2006/ND-CP on 7/9/2006, Decree No. 94/2006/ND-CP on 7/9/2006 by the Government) to the unit using the budget should make the correct joint distribution estimation genus was delivered by the Prime Minister, the Ministry of finance instructed both in total and in detail under each sector spending; ensure funding to implement these important duties under the provisions of the law; the prime task was decided; allocation of expenditure estimation is the right mode, standards, and norms prescribed by the law.
In addition, when allocating delivery estimates for the business units, on the basis of the estimation was given, ministries, central agency level decision to allocate funding for the business units accordingly, reduce the level of investment from the State budget for the unit has developed There's quite a career earner, to devote increased investment resources for the unit difficult works primarily with State budget sources.
-For the province, the city of centrally allocated budget estimation, a career social-economic, defense, security, the administration of the State, the Communist Party, unions (including salary reform funding according to Decree No. 93/2006/ND-CP on 7/9/2006, Decree No. 94/2006/ND-CP on 7/9/2006 by the Government) for the Agency , subdivisions and subordinate authorities must follow the provisions of the law on the State budget, in that note a few points: + allocation, delivered the 2008 budget estimation for the agencies, subdivisions, subordinate authorities with regard to the field of education and vocational training , the field of science and technology are not lower than the level of the Prime Minister's spending estimates were delivered. Particularly for allocating expenditure estimation communication education-funding guarantee training mission of the level in which the note layout of funding made the task of universal preschool 5 years. Complete the development of preschool education by decision No. 161/2002/QD-TTg dated November 15, 2002 by the Prime Minister and the decision No 149/2006/QĐ-TTg dated 23/6/2006 Prime Minister's approval of the project "development of preschool period 2006-2015".
For the field spent his career protecting the environment: the provincial people's Committee based estimation of Financial Affairs Minister, the policy mode, the volume of tasks to perform, based on the reality of the local people's Councils of the same level. The allocation and assigned to the genus environmental career is done in accordance with circular No. 114/2006/TTLT-BTC-DIVISION on December 29, 2006 of the Ministry of finance and the Ministry of environmental resources. In it, arranged funding to handle medical waste, sanitation in schools, garbage disposal, shopping facilities for waste collection, disposal note the environmental hot spots.
Based budgeting in 2008, the province, the city of centrally arranged funding to implement the policy: (1) support the operation of the school extension granted under Directive No. 11-CT/TW on 13/4/2007 of the Central Executive Committee and the text of 9169/BTC-HCSN on 10/7/2007 of the Ministry of finance.
(2) increased funding make payroll limit educational and medical career under Circular No. 35/2006/TTLT-BGDDT-BNV on 23/8/2006 of the Ministry of education and training – and the Ministry of the Interior circular No. 08/TTLT-BYT-BNV on 05/6/2007 of the Ministry of health, Ministry of the Interior.
(3) funds to support policy implementation plan, immigrants settled for fellow minorities period 2007-2010 under decision No. 33/2007/QD-TTg dated 05/03/2007 by the Prime Minister.
(4) the cost of maintaining the infrastructure works in the program of social-economic development of the town especially hard the minorities and mountain 2006-2010 according to circular No. 676/2006/TTLT-BTM DATED-TAY-TC-XD-NNPTNT on 8/8/2006: Minister's ethnic Committee-planning and investment-finance-build-agriculture and rural development.
(5) funding to implement the policy, which was issued by the authorized operating budget process in 2008 according to the prescribed regimes.
+ When the allocation assigned to the 2008 budget estimates beyond ensuring funding for the mode, the policy enacted are arranged the 2007 estimation made in 2008 and subsequent years, to note some of the following points: (1) from the 2008 funding arrangement made examination for the poor (poor standards stipulated in decision No 170/2005/QD-TTg on October 27 5, 2005 by the Prime Minister on poverty applies for the period 2006-2010) with the average spending 130,000 VND/person/year; free clinics funding for children under 6 years of age under the law on protection, care and education of children with average spending 130,000 VND/em/year.
(2) funding to implement Decree No. 150/2006/ND-CP on December 12, 2006 by the Government and circular No. 10/2007/TTLT-HCCBVN-BTC XH-& BLĐTB-BQP dated 25/7/2007 of the Ministry of labor, invalids and Social Affairs-Vietnam Veterans Association-Ministry of Finance-Ministry of Defense of guiding the implementation of a number of veteran Ordinance thing.
(3) funding to perform free-of-charge irrigation according to Decree 146/2007/ND-CP on 15/10/2007.
(4) funding to support a policy of social protection objects according to Decree No. 67/2007/ND-CP on 13/4/2007 of the Government.
(5) cost to implement payroll policies according to Decree No. 132/2007/ND-CP dated 8/8/2007 of the Government.
(6) funding to implement the project of social-economic development of the Vietnam-Laos border line Township; Vietnam-Cambodia until 2010 according to decision No 160/2007/QD-TTg dated 17/10/2007 by the Prime Minister.
(7) the cost of 30-year-old Party badge awarded by the announcement of 51-TB/TW on December 25, 2006, notice number 63-TB/TW on 9/3/2007 of the Central Executive Committee.
(8) the expense of implementing Decree No. 134/2006/ND-CP on November 14, 2006 of the Government election mode on the basis of academic education, colleges, intermediate in the national education system and guidance of the Ministry of education and training-labour, invalids and Social Affairs and finance-ethnic Commission.
(9) the funding to pay for veterinary staff social according to document No. 1569/TTg-NN on October 19, 2007 by the Prime Minister.
For the mode, the ability to base policies on the central budget and the level of difficulty of the locality, the central budget will support the local budget (in addition to the 2008 delivery estimate) to distribution and delivery to the execution units.
c) allocation, budget Affairs made the national target programmes, programmes, projects, missions, 2008: genus estimation base made national target programs, programs, projects and some other duties delegated by the Prime Minister, ministries, central agencies The people's Committee, the provinces and cities under central allocation, made the estimation for the subdivisions subordinate authorities, ensured the target was competent. At the same time make integrating the target program funds on national regulatory regimes to implement effectively; In addition to targeted support funds from the central budget, the provinces and cities under central actively deployed local budget and financial resources to implement. Case allocation, delivery of incorrect estimation of financial agency objectives the temporary transfer of yet superior supplement for lower level budget until getting a correct estimation, the allocation targets have been assigned authority.
The program of social-economic development of the town especially hard the minorities and mountain 2006-2010 (135 program phase II) are distributed according to the level of adjustment in decision No 1445/QD-TTg dated 25/10/2007 by the Prime Minister; the support policy of land production, housing, land and water activities for minority households poor, difficult life (134 programmes) are distributed according to the level of adjustments in the text number 1420/TTg-ĐP on 17/09/2007 by the Prime Minister.
For the education-training is only done when the Prime Minister decides the program approval and guidance of the Ministry concerned.
d) continue the layout of the budget and make the financial mechanism created to implement the new wages regime from 01/01/2008 according to the resolutions of Parliament and the Decree of the Government, in which the note:-ministries, central agencies and the people's committees of provinces and cities under central allocations and budget estimation for the subsidiaries and the lower level budget must define and communicate a 10% savings often genera (calculated on the number of regular spending estimates in 2008 increased more than expected in 2007, not counting expenses salaries, wages in nature according to the minimum wage in 450,000/month); particularly for subdivisions of the local-level implementation of prescribed in paragraph g point 2 section II Part A to this circular, to implement the new wages regime from 01/01/2008; make sure not to lower the level of the Ministry of Finance has instructed.
-Ministries and central agencies guide the units spent 40% of earned leave according to the mode of 2008 (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables) to implement the new wages regime from 01/01/2008.
-The local must use of leftovers (if any) after ensuring the needs of funding implementing Decree No. 93/2006/ND-CP on 7/9/2006, Decree No. 94/2006/ND-CP on 7/9/2006 by the Government in 2008 to implement the new wages regime from 01/01/2008 from sources : + 50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) estimation of 2008 compared with the 2007 estimate was the prime delivery;

+ 50% increase in local revenue (not counting the number of steady currency from the source currency amount using the land) in 2007 compared with the estimate for 2007 was the prime delivery;
+ 10% savings often genera (not including salary, salary nature) of 2007 spending estimates;
+ 40% of earned leave according to the mode of 2008 (private health sector 35%, after deducting the cost of smoking, blood, fluids, chemicals, materials, consumables);
+ Sources to implement the salary increase in 2007 have not used switch;
+ The number of arranged support from the central budget in 2008 estimation to ensure increased funding under the wage prescribed in Decree No. 93/2006/ND-CP on 7/9/2006, Decree No. 94/2006/ND-CP on 7/9/2006 by the Government.
The Ministry, the central authorities and the people's committees of provinces and cities under central after the implementation of measures such as training on without sufficient sources, the central budget support to ensure the implementation of salary reform sources according to the Decree of the Government.
DD) redundant layout of the budget of the local government levels according to the provisions of the law on the State budget and not lower the level of redundancy were the prime delivery to actively perform remedial, prevention of disaster, disease ... According to the provisions of the law on the State budget.
e) during estimation of revenue allocation decisions, budget, the case of the people's Council decided to grant his revenue estimates are entitled to higher levels on the decision by the higher level of striving the prime rate, then the genus estimation corresponding increase in layout (not to mention increased from land use earner) must spend 50% make money reform the salary; the rest need to perform the task, mode, key policies are decided by the authorized, handle debt settlement construction volume according to the prescribed regimes, additional backup to the local budget, increasing the reserve to active in the operating budget process.
g) estimating unit level I plans to allocate the genus regularly delivered to the unit using the budget, detailing to the type, contents of the State budget (no detailed allocation according to the category and not the detailed allocation as of each quarter of the year); in that note: + for the unit by the central budget funding to guarantee specific delivery source save 10% increase according to regulations to implement reform of the salary.
+ For the unit due to local budget guarantee funding: implement budget allocation does not include the 10% increase in expenditure savings (not counting the business units implement public finance mechanisms under the provisions of Decree No. 43/2006/ND-CP on 25/4/2006, Decree No. 115/2005/ND-CP dated 19/9/2005 of the Government and State authorities conducted autonomy, self responsible use payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government).
Particularly for State agencies implement self-reliance mechanisms responsible for the use of payroll and administrative management expenditure under Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government, the allocation and delivery of detailed estimation of 2 parts: the estimated State budget Affairs made self mode , responsible; part of the State budget estimates non-performing delivery modes responsible self-reliance.
With regard to the implementation of autonomy public accountability of finance as stipulated in Decree No. 43/2006/ND-CP on 25/4/2006, the allocation of Government and entrusted financing currency, the State budget based on the assigned task, classify business units cost estimation, the State budget ensures regular activities in the early period of stability is the approval authority (for the self-assured part costs of activities and business units due to the State budget guarantees the whole operational costs). Detailed estimation of 2 parts: the budget estimates of State guaranteed regular activities; genus estimation part casual activities.
3. On-time delivery, distribution estimation: estimating base currency, the budget was delivered, the authorized ministries and central authorities (for the central budget); The people's Committee levels (for the local budget) the same level people's Council to decide the State budget revenue estimates in the budget estimates, the decision to allocate a estimates his supply budget to ensure the delivery of expected revenues, the 2008 budget to each unit using the budget before 31/12/2007 and held the estimation the budget rules. In particular, note the following points: a) the provincial people's Committee to base the decision of the Government of Prime Minister tasked with currency, budget, the Council decided at the same level of revenue estimation, local budget, budget allocation approach provincial and additional levels from the provincial budget for grants under the budget before December 10, 2007; at the same time a base resolution of the provincial people's Council, the implementation of assigned revenue, the budget for each agency, subdivisions of the province; the task of collecting, chi, the percentage (%) of Division revenues for the budget, additional levels from the provincial budget for each County, district, town, city in the province (if applicable). provincial people's Committee has the responsibility to report the results of allocation, budgeting, local delivery of the Ministry of finance is the latest 5 days after the people's Council the same level decided to attend payments to the budget in accordance with the provisions of article 40 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget and 5.3 Points section 5 of part III of the circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance; report capital mobilization levels in 2008 according to the paragraph 3 article 8 State budget Law, the outstanding capital of the local budget to 31/12/2007 of the Ministry of Finance before 31/01/2008; reporting the outstanding balance of financial reserve fund as defined in Section 19.3 Points 19 section IV circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of finance.
Particularly for the estimation of the additional clause has the goal of 2008, provincial people's committees to report results for the estimation and allocation levels, which are using the budget as specified in circular No. 86/2006/TT-BTC dated 23/6/2006 of Ministry of finance regarding additional capital management guidelines have the objective from the central budget to local budgets method.
-People's Committee at district level to base the decision of the provincial people's Committee given the task of collecting, your budget at the same level people's Council to decide the estimation of incomes and expenses budget and allocation of budget estimation districts before 20/12/2007; at the same time a base resolution of Council districts, assigned the task of collecting, the budget for each agency, units at district level, additional levels from the level of the budget for each of the communes, wards and towns.
-People's Committee decision to base of township-level people's Committee at district level on assigned revenues, the budget at the same level people's Council to decide the estimation of incomes and expenses budget and allocation of social budgeting before 31/12/2007 and perform regular expenditure estimation allocation according to each type of index of State budget sends the State Treasury where the transaction (a) as a basis for payment and control spend. b) estimation base currency, budget 2008 is the Prime Minister, people's committees, the unit of estimation of level I of the central budget and local budget implementation and allocation of revenue estimation budget, for the use of the unit directly under the budget according to the provisions of Decree 60/2003/ND-CP on 06/06/2003 of Government of detailed rules and guidelines for implementing the law on the State budget, circular No. 59/2003/TT-BTC dated 23/6/2003 of the Ministry of Finance shall guide the implementation of Decree 60/2003/ND-CP and additional guidance in this circular (according to the model No. 1A, 1b and 1 c attached to this circular), which noted the following points:-within 7 working days from the date of receiving the distribution plan budget estimates, financial institutions must have written notice of assessment results. If the 7 working days that financial institutions not have comments considered as agreed with the Agency's allocation approach, the unit has posted the financial agency. The case of the financial authorities agreed with the allocation approach, the heads, the budget allocation for immediate delivery estimates for units using the budget, Council sent financial agencies, the State Treasury at the same level (according to the model No. 2a, 2b and 2 c attached to this circular) and the State Treasury where the transaction (send through the unit using the budget a unit for details). The case of financial institutions, the adjustment proposal within 3 working days from receipt of the text of the financial agencies, agency, distribution unit, adjust and send back the financial agencies to unify; case of inconsistency of content regulators, reports the Authority considers the decision as defined in Point 1.5 of section 1, part IV, circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance.
-The following circumstances on December 31, 2007, because of the difficulties and obstacles that the unit estimated level I haven't finished allocation estimate assigned, the unit must report to financial authorities the same level to review, extend the time allocation estimate. With regard to the subjective cause of units, time allocation estimate extends the slowest to 31/01/2008; so this time limit, the general financial reporting authority reduced adjustment expenditure estimation of unit to transfer to another unit, agency, or the reserve supplements the budget according to the provisions of the Government. With respect to the objective causes, beyond the jurisdiction of the unit not approved by the terms of the authorized organization, implementation mechanism mission..., the estimation level I have to finish the period expected to financial institutions for long stretches of time allocation the slowest song, not so on 31/03/2008; so this time limit, the remaining estimation has not allocated will handle similar to the subjective causes mentioned above.

-When the allocation, delivery estimate for the unit to use the budget, estimating unit level I must note allocated to revoke the account was temporary, advance; the case of estimating distribution units for the account to this recovery, financial institutions will have the message text for the agencies and units for re-allocation to simultaneously announce the same Treasury agency provisional not yet funding until a distribution as prescribed above.
-Case in 01/2008 budget estimates and budget allocation approach not yet competent State agency decisions, financial institutions and State Treasury funding for the task to use directly under the budget according to the provisions of article 45 of Decree 60/2003/ND-CP dated 6/6/2003.
B. the ORGANIZATION management, OPERATING the STATE BUDGET: i. ABOUT GOVERNING BUDGET REVENUES: 1. the people's Committee, the tax authorities, customs and other relevant agencies are responsible for: implementing organization-right from the beginning of the year the work of budget revenues, ensure the correct collection timely enough, currency, as prescribed by law.
-Organization implementing good tax administration Law and the text direction of the Government, the Ministry of finance to enhance the effectiveness and efficiency of tax collection management.
-Review the land use situation in order to detect the cases have hit land auction but not yet paid use of land, the Organization, individuals are using the land but not yet paid land rent, tax, ...-make the collection of fees as prescribed by law, the local seriously implementing Directive No. 24/2007/CT-TTg dated 01/11/2007 of The Prime Minister on strengthening rectify the implementation of the provisions of the law on fees, policies to mobilize and use the donations of the people. Not collecting the revenues of fees not in the listing details of fees attached to Decree No. 24/2006/ND-CP dated 6/3/2006 amending and supplementing a number of articles of Decree No. 57/2002/ND-CP dated 3/6/2002 detailing the Government's enforcement of the Ordinance on the charge of fees.
For the fee, the fee named in the listing details of fees but don't yet have the text of the authorized guides are not allowed to collect, not manipulate the levels of currency of the fee, other fees have similar properties to collect.
2. Tax agencies, customs strengthen monitoring, inspection and control of the tax declaration of individual institutions; timely detection of cases of incorrect statements, not enough tax to take measures to rectify. At the same time, the organization collecting the debts unsettled tax likely recall of organizations, individual business; the synthesis report the Agency has the authority to end processing standing debts tax points do not have the ability to recover. Boost inspection, check for the full amount of the tax collectors were cheating on a budget. Regularly monitor and assess the impact of the Vietnam joined the World Trade Organization, the favorable influence, difficult to operate their business and production areas, of local businesses to research, proposed the amendments, additional policy, timely mode and perform effective revenue management solutions , make sure the fulfilled exceeded the task of collecting the State of affairs.
3. Strengthen the management of public property, land use management from the planning of land use, set the record, certificate of land use, land transfer to management and budget revenues in full, promptly according to the prescribed regimes, as the revenues from land-use rights auction guarantee losses , waste of public property.
II. On the MANAGEMENT and administration budget: 1. Executive Organization estimates state budget: ministries, central agencies, the local unit and the use of budget implementation within the assigned budget estimation; financial institutions, the State Treasury operating organization within the budget estimation, implementation of strict spending controls ensuring standards and norms, modes of State regulation. In that note:-expenses from loan capital and aid made the disbursement, expenditure control according to the principle: + for estimation from the monetary capital spending: make correct estimates and implementation mechanisms as sources of capital in the country.
+ For estimation from capital spending, aid according to the method of record ceasing the State budget: follow the progress of actual disbursements of each project.
-Directing the Agency, relevant units to coordinate with financial institutions to actively planning application at the beginning of the year for capital projects of special importance according to the prescribed regimes, for building renovation works the dikes, irrigation, disaster prevention, disease , remedial project migration, flooding out the avalanche danger as projects are competent to decide ...-regularly checked, reviews the progress made in the projects, the works; for the project, the work done is not true progress must promptly decide or report the Agency has the authority to decide to adjust to transfer funds for these projects progress rapidly, potentially complete but not yet deployed sufficient capital.
-In the estimation of often genera 2008 delivered to the ministries, central agencies; The Ministry of Finance announced the payments in foreign currency to the active unit performs. For the equivalent funding from $ 500,000 a year or more, is central to ensure budget spent in foreign currency according to the delivery estimates; the case of funding is under 500,000 USD/year, the ministries, the central authorities must actively bought foreign currency to undertake and organise within the assigned budget estimation to handle the disparity in rates if there arise.
-For the province, central cities if there irregular expenditure needs arise outside estimation but not be delayed was that redundancy is not enough budget to meet the expenses in the estimation are delivered or used financial reserve fund to meet the sudden demand. The provincial people's Committee decided to use the provincial financial reserve fund in accordance with Point e paragraph 3, Article 58 of Decree 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget. The provincial budget was to advance from the financial reserve fund of Central if has used up the financial reserve fund of the province. Level budget and social advance from the financial reserve fund of the province.
-The case of the local budget revenue was affected by hierarchy non-standard estimation, building people's Committee plans to adjust the corresponding costs, focus cuts or relaxation, delayed the task hasn't really required to report people's Council the same level of consideration, decided under the provisions of the law on the State budget.
-Directing the Agency, in collaboration with the relevant divisions of financial institutions regularly check the implementation of the regime, policies in grassroots units. The case of the detection level, the unit used the incorrect budget, policy regime, especially its policies related to the implementation of social policy, poverty reduction ... should take measures to ensure the timely processing of policy, make the right audience and effectively.
A report on the implementation of the State budget estimation according to the regulations.
2. make the payment, allocated funding, moving the following year to the source: a) to the unit using the budget: the base year estimate assigned, the unit used the budget implementation of the withdrawal plan by the regime, the costs of the budget has been the competent State agencies issued and progress the volume of tasks; ensure the principle of:-expenses paid to individuals (wages, salary, allowance, social assistance ...) ensure payment according to the level of the monthly entitlement of paid objects, subsidies from the State budget. The Ministry, the central agencies, people's committees of provinces and cities under central direction and implementation of wage payments through account for paid objects; The State Treasury to coordinate closely with State Bank and the institutions providing payment services implemented seriously pay through an account paid for the objects from the State budget according to Directive No. 20/2007/CT-TTg dated 24/8/2007 by the Prime Minister.
-The temporary nature of expenses or only arise at some point in time as the basic construction investment, shopping, major repair and other casual nature make payments according to schedule, the mass following the prescribed regimen.
b) since the 2008 budget, implementation of the transfer form to allocate equal pay to withdraw financing in the State Treasury for the task below:-additional Spending from the budget balance superior to subordinate budget: additional estimation base balances from the budget to the budget level on the level below are authorized and required tasks the genus, monthly financial authorities granted under the initiative to withdraw the estimation at the State Treasury Board level to ensure budget balance level; withdrawal of township-level budget own estimates at the State Treasury of the district. With regard to supplement the balance from the central budget to local budgets, the estimation of monthly withdrawal in principle not exceed 1/12 of the total additional annual balance level; separately, in the first quarter, the required base, the task of estimating withdrawal rates may be higher than the average on, song of the level of withdrawal estimates both the quarter does not exceed 30% of the year. The case of the local budget are advance from the central budget, need to recover the additional balance estimation in 2008, the Ministry of Finance notifies the State Treasury except number must withdraw immediately from the first estimation and the rest divided equally over the year to withdraw. Special cases should increase the pace of withdrawal, people's committees must have text suggested the Finance Ministry to review the decision.

With regard to supplement the balance from the budget superior to subordinate local budget, ability collectible source base and asked to perform the task, the Committee level on regulating the extent of withdrawal estimates of monthly budget provided to fit local realities.
Additional expenditure for own goal from the central budget to local budgets according to the annual estimates still make capital transfer as specified in circular No. 86/2006/TT-BTC dated 23/6/2006 of Ministry of finance regarding additional capital management guidelines have the objective from the central budget to local budgets.
The paper base to withdraw the budget estimation of financial bodies, social people's Committee (under the form of C2-05 c/NS, C2-05d/NS-attachment); The State Treasury where the transaction examined the conditions: already in the estimation are delivered, within limits, monthly drawing, then the superior budget accounting, budget revenues provided under additional expenses the right content and index of the State budget.
Monthly, at the latest on the 15th of the following month, the State Treasury (for the central budget) and the Treasury, the district (for the local budget) in General, reporting financial institutions Council (through the system of electronic exchange of information) of the outcome to withdraw additional expenditure estimation of budget balance superior to subordinates in the budget, before (according to Appendix 3 of the attachment).
-Subsidies for newspapers, magazines were delivered in the estimation of the Ministry, the central agencies: the base estimation be the competent agency and the progress of the task are subsidies, the newspapers, magazines do withdrawal procedure of estimate in the State Treasury to be paid in accordance with the provisions in circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of finance direction lead management mode, allocate, pay expenses the State budget through the State Treasury. The level of private funding for certain types of newspapers, magazines for the ethnic minority and mountainous region especially hard by decision No. 975/QĐ-TTg dated 20/7/2006 of Prime is still performing as of 2007.
-Cost of training pupils in Laos, Cambodia aid expenditures: the base estimation are competent authorities communicate and work requirements, the unit was tasked with training pupils Laos, Cambodia expected withdrawal procedures in the State Treasury to be paid in accordance with the provisions in circular No 79/2003/TT-BTC on 13/8/2003 of the Ministry of finance.
-To pay the debt in the water in the central budget: estimated base paid the debt in the country are competent and committed to repay the State Treasury, CITES budget account payments to creditors while, at the same time pay the domestic debt accounting.
c) case should adjust the estimation between the units directly under the budget that does not change the total cost and details for each field of the genus was given the estimation units, level I decision to adjust estimation between the units using copper-related budget sent the State Treasury transactions. For units using the budget to reduce the estimation, the State Treasury transactions check balance estimation before made, confirm the adjustment to the reporting unit level estimation unit I (a fax, photocopying) to notify the units using other budget was adjusted to increase the estimation. For the unit to use the budget to be increased, the State Treasury transactions check to confirm the reduced adjusted estimation of unit use other related budget before adjustments increased the estimates for the unit.
The case of estimating level I units are assigned additional authority to perform the duty arises, the estimation level I do not have to submit allocation plans financial evaluation agency which allocated delivery estimates for subdivisions and State Treasury announcements relevant to implementation.
d) About balance transfer handling of budget year 2008 to year follows: ministries, central agencies, local and State Treasury done reviewing, handling, shifting the balance State budget 2008 the following year in accordance with the provisions of the law on the State budget, the text of the guidance law and circular No. 101/2004/TT-BTC dated November 17, 2005 of the Ministry of finance , make sure the number of source transfer in 2008 to close the following year, the true mode, push the unit to use the funds effectively, limiting the transfer of resources to the following year.
3. Practice saving, waste prevention; corruption prevention and made public finances, State budget:-ministries, central agencies, local organizations directed to fulfill the provisions of the law on prevention of corruption, the law practice of saving and waste prevention. Timely processing at the same time, full of violations are detected through inspection, inspection, auditing; clarify the responsibilities of each individual and organization make the regime responsible for the heads of units using the State budget in the budget when the operating management to occur loss, waste, use of the wrong budget policy mode.
-Ministries, central agencies, local direction and full implementation of the provisions of decision No 192/2004/QD-TTg dated 16/11/2004 by the Prime Minister on the public financial regulation with regard to the level of State budget, budgeting, institutions are the State budget support investment projects, construction has used the State budget, the State enterprises, the source of funds from the State budget and the funds available from the contributions of the people and the circulars of the Ministry of public finance, in which note : + financial institutions granted made public the State budget in accordance with the provisions of circular No. 03/2004/TT-BTC on 06/01/2005 of the Ministry of Finance shall guide the implementation of the public financial regulation with regard to the level of State budget and the situation report made public finance , Circular No. 54/2006/TT-BTC on June 19, 2006 of Ministry of finance regarding public regulation guidelines for the financial support of the State budget for personal, residential.
+ The unit using the budget to perform publicly in accordance with the provisions in circular No. 21/2005/TT-BTC dated 22/3/2005 of the Ministry of Finance shall guide the implementation of the public financial regulation with regard to the budgeting units and organizations are the State budget support.
+ The State enterprises made public in accordance with the provisions of circular No. 29/2005/TT-BTC dated April 14, 2005 of the Ministry of Finance shall guide public finance rules for State enterprises.
+ The bodies, the unit used the State budget made public according to the provisions in circular No. 10/2004/TT-BTC on 02/02/2005 of the Ministry of Finance shall guide the implementation of the public financial regulations for the allocation, management used the basic construction investment of resources in the State budget.
+ The bodies, the unit was assigned the management of funds sourced from the State budget and the funds available from the contributions of the people made public under guidelines in circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance on the public finances for the Fund comes from the State budget , and the source of funds from the contributions of the people.
At the same time to implement decision No 192/2004/QD-TTg dated 16/11/2004 of the Prime Minister, the State budget levels, which are using the budget should make reporting the implementation regulations of local public authorities and sent to the tracking General general assessment in the country according to the prescribed regimes. The Ministry, the central authorities and the local (Department of Finance) the proposal sent public report for the Ministry of finance shortly after the implementation of the local budget estimation 2008 and local budget settlement 2006.
C. IMPLEMENTATION: this circular have effect after 15 days from the date the quote and apply for the 2008 budget year, previous provisions contrary to this circular is no longer enforceable. The Ministry, the central agencies, people's committees of provinces and cities under central bases specified in this circular to direct agencies, subdivisions and local-level Government under implementation.
In the process of implementation, if there are obstacles to timely reflect the recommendation of the Ministry of finance to coordinate resolution./.