CIRCULAR guiding the implementation of decision No 42/2006/QD-TTg dated 16/02/2006 of Prime Minister about a number of financial mechanisms for incentive budget tho _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 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. 77/2003/ND-CP dated 01/07/2003 of government functions, duties, and powers on the organizational structure of the Ministry of finance;
Pursuant to decision No. 42/2006/QD-TTg dated Feb. 16, 2006 by the Prime Minister on a number of financial mechanisms for incentive budget tho;
The Ministry of Finance shall guide the implementation of a number of financial mechanisms of budget incentives for can tho city as follows: a. GENERAL RULES: 1. This circular guides implementation of the regulations on financial mechanism of preferential budget for can tho city, include: budget management mechanism and the mechanism of mobilization of financial resources for investment and development Can tho city. 2. In addition to the financial mechanism of preferential budget regulation in decision No 42/2006/QD-TTg dated Feb. 16, 2006 by the Prime Minister and the guidance in this circular, the city made the General provisions on the financial management of the budget provisions in the law on the State budget, of Decree 60/2003/NĐ-CP on 6 June 2003 by the Government , Circular No. 59/2003/TT-BTC dated 23 June 2003 of the Ministry of finance and other legal documents on financial budget.
B. SPECIFIC RULES: i. on the mechanism: 1. About the layout of capital across the ministries, central agencies and support the investment from the central budget for the project on the area of the city.
1.1. In the period from 2006 to 2010, the annual base layout capabilities of the city budget, the ability of the central budget, the central budget implementation of the layout, capital assistance from the central budget to implement important projects make sense for the city of can tho and other Mekong Delta provinces according to the directory of the project provisions in Detail a, clause 1, article 1 decision No 42/2006/QD-TTg dated Feb. 16, 2006 by the Prime Minister.
1.2. Principle of layout and support: for investment projects in the city management, the central budget support part having goals for the city budget to implement. As for the projects in the city in the Ministry, the central agencies, the central budget arranged through the capital, the Central Agency to make. The method implemented as follows: 1.2.1. With regard to investment projects in the city management: every year, before the July 25 years ago, the Department of finance in cooperation with the Department of planning and investment and the relevant departments of the General staff of the people's Committee to help the city. On the basis of the level of capital the project was approved by the authorized diverges made annually; the progress of the project and the capital needs of the project in the year of the plan, which identifies the source of the city budget, the layout of the central budget support and other financial sources according to the prescribed regimes sent the Ministry of finance, the Ministry of planning and investment to General Government report submitted to the National Assembly decides the level of targeted supplements from the Central book city budget for each project in the annual budget estimates.
1.2.2. for investment projects in the city in the Ministry, the central agency management: every year, on the basis of the level of capital projects have been approved by the authority, the progress in project implementation plan, ministries, central agencies have related project estimating capital needs to send the Ministry of planning and investment Ministry of finance, before the 25 years ago to General Government report submitted to the National Assembly decided in accordance with the law on the State budget.
2. for other important projects, such as the city's General Hospital, ... the base total project investment is authorized to decide, the progress made in project planning, the possibility of the city's budget and the central budget; based on the recommendation of the city people's Committee, the Ministry of finance, the Ministry of planning and investment, the Government reports the synthesis Congress targeted support from the central budget for the city budget according to the provisions of the law on the State budget of 3. About the layout of capital from government bonds source: base planned to release Government bonds and use the source of government bonds for investment in development; The Ministry of planning and investment in coordination with the Ministry of finance to the General category of investment projects from government bonds, investment divergence accordance with progress for 3 projects due to can tho city, including: the trade route Stem-TRA NOC airport; Four routes Of-one thousand and upgrade project, expand the port of The Cui the authority decision.
4. About reward and support targeted from sources beyond the central budget estimation arises in the city: 4.1. About reward currency beyond budgeting: every year, in the event of falling currency the central budget section entitled comparison with estimates was the Prime from the revenues split between the central budget and the budget of the city in the city under the provisions of the law on State budget the city budget, was awarded 40% of the revenue increase, but not to exceed the increase in comparison with the level of implementation of the previous year. The method of determining the level of bonus, use bonus guidelines and budget accounting method for the amount of bonus is done according to the rules in section 17 part IV circular No. 59/2003/TT-BTC dated 23 June 2003 of the Ministry of finance.
4.2. for the central budget revenues increase annually than the estimation was the Prime transport (not including: tax value imported goods; the revenues not delivered the city to manage currency, does not arise in the city that just filed accounting in the city; the account credited currency ceasing in accordance with the law, the revenues are leaving the unit spent the past management of the budget according to the provisions of the law), to base the ability to balance the State budget and the need for support of the city, the Ministry of finance with the Ministry of planning and investment, the Government reports to the Standing Committee of the National Assembly for comments priority support, targeted for the city budget according to the provisions of the law on the State budget. Based on the decision of the Prime Minister on additional goals from rising currency than the estimation of the central budget every year for the city budget, the city people's Committee to make investments according to target assistance.
The number of rewards beyond budget and income estimates of the annual targeted assistance from the central budget for the city budget specified in point 4.1 and 4.2 clause 4 section I part B to this circular is used as prescribed in point d, paragraph 1, article 1 decision No 42/2006/QD-TTg dated 16/02/2006 of Prime Minister about a number of financial mechanisms preferential policy for the city of can tho. About the 2007 budget estimates:

For the 2007 budget estimates (the first year of the period of the next budget is stable), the Ministry of finance, the Ministry of planning and investment cooperation with the people's Committee of can tho city built city budget estimation according to principle: estimation of investment expenditure due to the development of city management , includes: investment and development expenditure estimation in estimation of budget balance local spending (not including capital investment in infrastructure from land use money earner) and estimation of investment expenditure of additional resources from development objectives from the central budget to local budgets (not counting foreign investment capital) corresponds to the investment by the city development Haiphong or Danang city management; Often genera estimation calculated according to norms, Government report submitted to the National Assembly, the Standing Committee of the National Assembly decided in accordance with the law on the State budget.
II. mobilization Of financial resources for investment in development: 1. The city of can tho was held to mobilize domestic capital through issuing local government bonds under the provisions of Decree No. 142/2003/ND-CP dated 20 November 2003 by the Government and other mobilization forms prescribed by law; the city budget is responsible for payment of principal, interest and related costs under the rules.
When there is the need to mobilize private capital, the city people's Committee plans the city councils decision according to the provisions in point 1.3.4 Clause 1.3 Item 1 part II of circular No. 59/2003/TT-BTC dated 23 June 2003 of the Ministry of finance.
2. Can Tho city foreign loans mobilization for implementation of the infrastructure projects in the important task of city budget according to the principle: the city people's Committee building options, find the source of loan finance Ministry poll, the Ministry of planning and investment The State Bank of Vietnam, before submitting the prime consideration, decided to lend the Government mechanism of the loan back to the city to implement the project, the work as proposed by the city people's Committee. The city is responsible for the layout from the city budget to the original repayment, interest rate, fees according to the loan contract concluded under the provisions of the law.
The total outstanding level of mobilization in the forms prescribed in clause 1 and clause 2 section II part B of this circular may not exceed 30% of the total basic construction investment of the city budget according to city councils decide annually (not including source of capital for investment projects in accordance with the law , capital investment projects from additional sources have the objective not stable from the central budget to the budget of the city-if available).
3. Can Tho city made the mechanism supporting partial interest for the institutions when borrowing institutions to invest in key projects have the ability to recover the capital (industrial investment, environmental services, public sanitation, drainage, ...) according to the provisions of the law of Vietnam and does not violate international treaties have been signed, Vietnam. The support level and duration of support of specific interest for each organization, for each project in the scope and capability of the city budget. The Department of finance, Department of planning and investment and the relevant Departments have the responsibility to help the people's Committee of can tho city determine budget expenditures this annual support to the layout of the city budget estimation process of the city councils decision according to the provisions of the law on the State budget.
4. Every year, based on budget estimates of resources to support official development (ODA) and the content was committed with the donors, the first priority for the layout can tho city ODA for the project is not likely to recover the capital to invest in infrastructure projects in important investment tasks of the city budget; the deployment of capital in the country for this project due to city budget guarantees. Management methods follow the State's current rules on capital management official development assistance (ODA).
5. Regarding the mobilization and use of effective land use money earner for investing in social-economic development in the city of can tho: in order to use effectively the Land Fund by the City Manager, the base plans to use the Land Fund of the city according to the planning authority decided , the task of raising capital and infrastructure investment has been the city people's Committee decision, the city people's Committee is the city budget and from sources (sources of local government bonds, other sources as provided by law) for projects in infrastructure construction investment of the mission budgets , move the manufacturing business in the inner city, suburban out of the industry to create the Land Fund; based on that auction money over the use of land, the property according to the prescribed regimes, create sources of capital for development investment and advance repayment from the city budget and finance capital. The method implemented as follows:-according to the master plan of the city's land use; the project of investment tasks in the budget has been approved by the competent authority and the progress of the project, the city people's Committee decided to respond to the city budget and from sources of capital for the project. The level of capital for investment projects to base the volume of progress made, the maximum level of financing was approved by the authority.
-The management, follow the mode of capital management of State budget.
-The proceeds from the auction of land use make refund applications source from the city budget and capital resources, the rest filed 100% into the city budget (money land use) to use for developing the infrastructure of investment tasks in the budget under the rules.
C. IMPLEMENTATION: this circular have effect after 15 days from the date The report. Pursuant to instruction in this circular, the people's Committee of can tho city directed the Department of finance to coordinate related agencies held; in the process if there are obstacles suggest reflections on the Finance Ministry to consider resolution./.