The DECREE regulates some financial mechanism specific budget for Ho Chi Minh City _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to article 75 State budget Law No. 01/2002/QH11 on December 16, 2002;
Bases of no. 212/NQ-UBTVQH11 on March 22, 2004 of the Standing Committee of the National Assembly;
According to the recommendation of the Minister of finance DECREE: chapter I on the BUDGET MANAGEMENT of the HO CHI MINH CITY article 1.
1. the revenue and expenditure of the Mission in Ho Chi Minh City budget is allocated according to the provisions of the law on the State budget. The people's Committee of Ho Chi Minh City, the City Council decided the source hierarchy, task between the budget levels in the city (city, County, district, Ward, commune) under the provisions of the law on the State budget, in line with the actual situation and the requirements of socio-economic development and ensure the defense , security, order payment of the social security of the city. Budget for own communes made in accordance with point b paragraph 1 Article 34 the State budget Law.
The State budget investment priorities and the financial resources for economic and social development of the city to the city made the role social-economic center of the region and the country.
2. Annually, based on budget estimates are the Prime and the guidance of the Ministry of finance, the people's Committee of Ho Chi Minh City, the city councils decision: financing currency, the city budget; allocation of income and expenses for each mission agencies, units of city level budget; additional numbers from the city budget to the budget level below consistent with the requirements of socio-economic development of the city; at the same time ensuring the implementation of the general direction of the State budget.
3. To use effectively the Land Fund belonging to the City Manager, the city people's Committee is the advance from the city budget or resources from sources under the regulatory regime for the project to build technical infrastructure of investment tasks in the budget to organize auctions of land use , after the implementation of land use rights auctions will refund recovery budget or repay capital sources.
Article 2. Percentage (%) of the Division of revenues between the central budget and the budget of the city by the thưường Committee of the National Assembly decided; stable time percentage divided by the Government of the Congress decision. Article 3.
1. Every year, in the case of the central budget revenue increase compared to Prime traffic estimation from the revenues split between the central budget and the budget of the city according to the provisions in clause 2 article 30 the State budget Law, the city budget was awarded to 30% of this revenue increase but not to exceed the increase in comparison with the level of implementation of the previous year.
2. the central budget implementation has additional goals for the city budget respectively 70% remainder of increase the central budget revenues compared with estimates was the prime of the revenues split between the central budget and the budget of the city (after the make reward beyond the currency as stipulated in paragraph 1 of this article) and 30% of the respective currency beyond the estimation was the Prime Minister of the central budget revenues enjoyed by 100% on the area, not counting the revenues: tax value imported goods; the revenues do not arise in the city that just filed accounting in the city; the accounting record the ceasing and the revenues are spent on management unit to leave through the State budget according to the provisions of the law.
3. The base numbers are awarded and additional numbers have increased from the source target currency specified in item 1, item 2 of this city's people's Committee, the city councils decision: Early tưưư construction of infrastructure works; repayment of the capital account; perform other important tasks aimed at socio-economic development, ensuring defense, security, order, the city's social security and thưưưởng for the budget.
Chapter II on the MOBILIZATION of FINANCIAL RESOURCES for INVESTMENT in DEVELOPMENT of the HO CHI MINH CITY article 4.
1. Government priorities arranged official development assistance capital (ODA) for Ho Chi Minh City to the investment program, the project to build the system technical infrastructure, environment and public welfare.
2. The deployment of investment capital for projects using funds official development assistance (ODA) is done according to the principle: a) for ODA projects due to State budget investments:-with regard to the project, by the Ministry of works, the central agencies do home projects, works, the deployment of capital (including reciprocal capital) by the central budget secured.
-for projects, works by the city people's Committee, master projects, works, the city is responsible for the layout from the local budget resources to ensure reciprocal stake of the project.
b) for ODA loan projects about lending again, priorities for capital projects layout, capable of investments payback, the projects of production of export items have high competitiveness on the international market.
3. specific support level on which official development assistance (ODA), which made the program, projects for the city, on the basis of the proposal of the city and the opinion of the Ministry of planning and investment, Ministry of finance, the Government balance in the estimation of the annual State budget submission to Congress the decision according to the provisions of the law on the State budget.
Article 5.
1. Ho Chi Minh City are mobilizing domestic capital through issuing bonds forms of local government, mobilized other forms prescribed by the law; the city budget is responsible for payment of principal, interest and other related expenses.
2. The city mobilized foreign loans for developing infrastructure in the mission branch of the city under the budget guidelines: city building projects, actively seek sources of loans, taking the comments Ministry of finance, the Ministry of planning and investment, the State Bank of Vietnam before the Prime review the decision by the Government about borrowing mechanism for city loan to the project, the work as proposed by the city people's Committee. The city is responsible for the layout from the local budget to repay principal and interest under the provisions of the law.
3. Total outstanding capital sources for investment projects, investment task in works from the city budget in paragraph 1, paragraph 2 this does not exceed 100% of the total basic construction investment of the city budget according to city councils decide annually (not including capital investment sources for projects as required by law, the investment projects from additional sources have the objective not stable from the central budget for the city budget (if any)).
Article 6. The mobilization of capital investment in the construction of infrastructure in the city budget range specified in article 5 of this Decree shall be as follows: 1. The base needs to mobilize investment capital, the city people's Committee plans to report the city councils decision under the provisions of the law.
2. Capital investments for the projects, the project ensures the rule: works, projects using capital to invest to ensure the socio-economic efficiency; works, investment projects in the portfolio during the 5-year plan was the city councils decision; the project, the work had the investment decision of the authority; The city must balance the layout local budget to pay off debt when due.

Article 7. Also mobilized for the project, works in the investment object from the budget according to the provisions of article 5 of this Decree; as for the projects in the field of investment likely payback, the city people's Committee decision or the competent agency decides the mobilization of investments according to the form: the BOT (build-operate-transfer), BTO (build-transfer-operate), BT (build-transfer) and other forms. Perform financial solutions as support borrowing interest rates investment, partially offset the difference between the cost and price of services according to the provisions of the law.
Article 8. The city people's Committee was right to decide to accept the aid does not reimburse the city does not depend on the scale of aid; particularly for AIDS related to religion, defense, security, reporting to the Prime Minister to decide; The Chairman of the city people's Committee is responsible for the implementation, management, effective use of the funds, accounting regimes, settlement in accordance with the provisions of the law; periodically report the Ministry of finance, the Ministry of planning and investment to track, monitor and report aggregate Prime.
Article 9. The people's Committee of Ho Chi Minh City has the responsibility to continue to consolidate and develop "Development Fund" and other financial funds according to provisions of the law to raise the contribution of the economic sectors, organizations and individuals for city budget in order to enhance the ability to attract the sources of capital for investment in development of the city.
Chapter III IMPLEMENTATION article 10.
1. The Minister of Finance shall guide the implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the people's Council and Chairman of the people's Committee of Ho Chi Minh City is responsible for the implementation of this Decree.
Article 11.
1. The content on the implementation of the State budget is not specified in this Decree, made under the law on State budget and 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.
2. This Decree shall take effect after fifteen days from the date the Gazette; Removal of Articles 17, 18 and 19 of Decree No. 93/2001/ND-CP dated 12 December 2001 of the Government on decentralized management of some fields for the Ho Chi Minh City.