Circular build State budget estimates in 2007 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ made the directive no. 19/CT-TTg on 12 June 2006 by the Prime Minister on the construction plans of social-economic development and State budget estimates for 2007; The Ministry of Finance shall guide the evaluation of the implementation of the tasks of the 2006 State budget and build the State budget estimates for 2007 are as follows: a. REVIEWS the IMPLEMENTATION TASK of the STATE BUDGET 2006: GOVERNMENT EXCESSIVE mission base in 2006 was the National Assembly decided , based on the goals and tasks for socio-economic development and revenue estimation, budget 2006 was delivered by the Prime Minister, promoting the important results achieved by the first 6 months of the year, the central agencies, ministries and localities in the last 6 months of 2006 focus fully implementing the solution according to resolution No. 47/2005/QH11 of Congress about estimation of the 2006 State budget, resolution No. 10/2006/NQ-CP on January 16, 2006 by the Government on a number of solutions in the direction to make socio-economic plan and the State budget 2006 and circular No. 100/2005/TT-BTC dated November 17, 2005 of the Ministry of finance instructed some views on implementation of State budget estimates in 2006. Striving to surpass the target of comprehensive task of socio-economic development and State budget in 2006.
Along with the implementation of the 2006 GOVERNMENT EXCESSIVE tasks; the Ministry, the central agencies, people's committees of provinces and cities under central review GOVERNMENT EXCESSIVE mission results in 2006 as a base to build GOVERNMENT EXCESSIVE estimation of 2007 according to the following principal contents: i. reviews the implementation task of collecting GOVERNMENT EXCESSIVE 2006 : based result first 6, reviews findings in 2006 on the basis of the implementation of the measures strive to complete and surpass the State budget revenue estimates have been delivered; the analysis of some issues are primarily the following:-the results of the 2006 State budget revenue, compared with the prime mission and task of collecting people's Council budget. 2006 striving to increase budget revenues the State minimum 3% expected to be delivered by the Prime Minister, in which the Inland Revenue (excluding revenue from crude oil) rising to a minimum of 5%, revenue from import-export activities in the correct policy regimes and export-import turnover in fact arise.
-Reviews, analysis of the factors of influence, impact the results of currency in 2006 such as: production capacity-new business increased due to new investment, investment, investment expansion depth; the conversion of State enterprises under the form as equitization, founded the group parent company-subsidiary ...; venture projects; review, reviews findings from the project on investment in domestic and overseas operations and were running out of time to enjoy the preferential treatment; the results of the indicators on the production and consumption of the product; the price; sale price, profit; the results of the auction plans mission collects money to use land; the situation of the real estate trading; ...-assessment, analyzing the impact the impact of the amendment and supplement of the regime, policies and mechanisms to manage the currency in 2006 and the results of the task of collecting the State budget as: tax, value added tax special consumption according to the revised Law supplements, hydropower, water resources tax revenues from the lottery operation, charges and fees, the revenues related to housing; the pilot extended the method to manage currency according to the mechanism of self declaration, tax self; the Commission collects some taxes, charges for communal people's Committee, Ward Manager; perform the import tax rate special of Vietnam to make agreements about incentive programs effective tariff (CEPT) of the ASEAN countries and other integration commitments (worth GATT agreement) ...-assessment, analyzing the results of the solution of social-economic operating of Government , the ministries, the people's Committee of the city, to the implementation of the business plans of the local units, GOVERNMENT EXCESSIVE revenue management; the result of coordination between the departments involved in the management of the budget revenues and implement access control checks, debt collection, standing against furniture, against smuggling, trade fraud, ...-standing tax debt situation in 2006: clearly identify the amount of outstanding tax in 2005 shifted , number arising in 2006, the number was obtained in 2006 and switched to currency in 2007. Full precision synthesis of tax debt tax debt, classification backlog over time and cause. Reviews the results of the biggest debt tax processing directive no. 15/2005/CT-TTg dated April 15, 2005 by the Prime Minister.
-The situation declared, reimbursement of value added; tax refund in 2006; the number of completed for businesses in 2006; expected to complete in 2006 moved to the 2007 tax refund; ...
II. Assess the implementation of the 2006 budget tasks: 1. For task development investment: 1.1. Reviews the work of the layout and organization of the implementation of the basic construction investment of the year 2006:-assess the allocation, expenditure estimation the basic construction investment (XDCB) 2006: + reviews the allocation of capital source implementation arrangement, projects, XDCB of investments in 2006 , especially for the works, important projects in progress, the works, projects completed in 2006 (to compare and analyze the needs of capital for the projects, XDCB projects have been approved with funding arranged to perform in 2006); arrange payment of debt capital to invest XDCB in the capital budget, to repay the full amount of capital has been the advance budget must repay in the prescribed year.
+ Reviews of the implementation of the program, projects using funds official development assistance (ODA); the capital guarantee for ODA projects according to commit; progress of disbursed ODA capital sources and inherently bad.
+ Reviews of the implementation of the regulation to ensure the layout which works for Group C completed within a period not exceeding 2 years, their group B completed within a period not exceeding four years; the fighting spread, extend the time invested is not effective; making things move, reduce spending for non-capital allocation is for the other projects.
+ Against the central cities, reviews the layout returned enough (both principal and interest) loans, advance to the limit: the mobilization as prescribed in paragraph 3 article 8 State budget Law; preferential credit loans performed solidly turns canals, traffic infrastructure, rural villages, fisheries infrastructure; the account of the central budget must have been recovered into the 2006 budget estimates.
-Assessment of the situation, the results of the investment XDCB: + reviews implementation of XDCB investment plan in 2006 according to the contents: number of projects, works; the investment plan was delivered; XDCB complete volume; XDCB complete volume has experience; the capital has been paid (in which complete XDCB mass payments); the number of projects, complete works, in which the category of complete works; ... (divided into groups A, B, C).
+ Reviews about the observance of rules of capital management investments: investment procedures; time, the progress made, settlement capital ... the works, project XDCB in 2006; the existence of mechanisms, investment management policy.

+ For the province, the city reviews of the implementation of the provisions in paragraph 3 article 8 of law about the State budget financing of infrastructure, investment and debt situation has mobilized to date, estimated residual debt raised to 31/12/2006 (for the cities of Hanoi and Ho Chi Minh City reviews of the mobilization of private capital as financial mechanism list of local peculiarities). Reviews of the implementation of the land auction and the layout, use the amount to use land for investment in the construction of local infrastructure.
+ Reviews about the layout and implementation of resources from government bonds, venture capital funds and other sources of education according to the regulations.
+ General, reviews, analysis of the situation of debt form XDCB investment volume and the results of measures to handle the backlog of investment volume of debt XDCB.
+ Reviews, analysis of investment efficiency XDCB 2006 and previous years; the existence, causes and solutions; the reviews, analyzed for the works, the country's key projects, investment projects using ODA capital sources; the project from sources of government bonds, funds education; investment projects from the source of the money, the land use Lottery revenues (including additional central section); ...
1.2. evaluation results the investment mission support business development in 2006: make provisions on tax reduction, exemption for catching seafood, unprocessed salt production, the business of employers is the minorities; implemented support for small and medium enterprises; in which the local note reviews the establishment, management and implementation of financial funds, local credit, such as credit guarantee Fund for small and medium businesses, investment fund urban development .... Reviews of the implementation of policies to support trade promotion , export support, business support policy, public interest, ...
2. for the tasks often genera: 2.1. Reviews, analysis, results management, layout using the budget implementation tasks of socio-economic development in each of the target State mission assigned to the Ministry, the central agencies, and local units in 2006; in which attention focused reviews the results of the important tasks, programs, and projects of each of the branches, sectors, localities and units.
2.2. Evaluating the results of the policy, mechanism and mode of spending in 2006 to perform the duties of the ministries, central agencies, and local units. The results of the review mechanism, the following policy: – reviews the results of the law practice of saving, waste prevention and action program of the Government about the practice of saving, waste prevention by decision No. 25/2006/QD-TTg on January 26, 2006 by the Prime Minister; reviews of the situation to vehicle shopping spending, equipped with cell phone use, rent, buying Office, Conference, reception, save gasoline, projects using ODA capital sources ...-assessment of the situation, the results of implementing Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government about the self-defense mechanism , solely responsible for the use of payroll and expense management. Assess the organization implementing the self-reliance mode is responsible for performing the tasks, organization, financing and staffing for the unit's public career under Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government.
-Reviews the implementation of the 2006 examination mode for the poor under the new poverty standards stipulated in decision No 170/2005/QD-TTg dated 08/07/2005 by the Prime Minister; free examination and treatment for children under 6 years of age under the law on protection, care and education of children; make the mode of scholarship for ethnic students boarding and sale of stay according to the prescribed regimes (including scholarships for students of ethnic minority vocational boarding provisions in decision No. 273/2005/QD-TTg dated 31/10/2005 by the Prime Minister).
-Reviews the implementation of the regime for the non-specialist officers responsible for social, Hamlet, population groups as stipulated in Decree No. 123/2003/ND-CP dated 21/10/2003 of the Government (reviews of the use of the central budget support resources and local budget resources layout ensures implementation of mode).
-Reviews the implementation cost of AIDS funding, subsidies and grants do not collect some items in the policy; a policy level does not collect some kinds of newspapers, magazines for the ethnic minorities and mountain made in accordance with decision No. 1637/QD-TTg dated 31/12/2001 of the Prime Minister; implementation of innovative funding policy works, literary works, art press.
2.3. The Ministry, industry regulators, field reviews of the implementation of resolution 2005/NQ-CP on 18/04/2005 and Decree 56/2006/ND-CP dated May 25, 2006 by the Government on promoting socialization of educational activities, health, culture and sport for the industry , area manager; in that note reviews, analysis of total resources and the structure of social investment resources for developing the industry, the field, the results of the mobilization of resources from the society for the development of the industry, the field; the existence, causes and solutions in the time to come to a better mobilization of resources from society to develop the industry, his field.
2.4. Reviews, often genera structure analysis by the Group: prefixed items, wages, the nature of salary and expenses deductions under salaries (social insurance, health insurance, Union funding); genus regular services; genus irregularly or infrequently (shopping, repairs, ...) in 2006 by the Ministry, local agencies.
2.5. the allocation of regular spending estimates, in 2006, the implementation of the adjustment, things moved between budget estimation task, between the unit, ... in the implementation.
2.6. administrative improvements in the implementation of the 2006 budget; stating the existence, causes and solutions.
3. for the national target program, 135 program (phase II) and new planting projects 5 million ha of forest: assess the allocation, expenditure estimation of target programs in 2006; on the basis of cost estimation has been delivered and the progress made, the governing body of the national target program, the project and the local reviews of the volume produced in 2006 according to the details of each program, project. The note reviews the fit, the obstacles and unreasonable about the goals, content, methods of implementation with the direction, objectives, tasks, the General content of the program in the 2006-2010 period, on the basis of which the proposed adjustments, the remedy in 2006 to ensure the correct implementation of the objective the program's mission, projects and additional recommendations, improve program management, project.
4. Evaluate the results of the reform mode of salary: results, review funding needs identified reform of salary; the results of the financial measures made supplies of the salary reform from: Save 10% often genera (not including salary and the salary nature); from 35-40% of revenues are leaving under the regulatory regime; from the source of rising currency (50% for the local budget); ... and identify the source of increased revenues the previous year not yet used up moved in 2007 to continue to create sources of salary reform implementation.
5. for the province, central cities: in addition to the above request, needs attention focused reviews performed the following tasks:

-The work to mobilize financial resources in order to perform local tasks of socio-economic development of the locality.
-The results of budget structure (the investment, often genera, ...) to ensure the requirements of local development investment; the results of the resolution of the National Assembly on the investment status against the spread, disperse; handle debt XDCB capital, ...-the results of the mission infrastructure investment under the Prime Minister's decision as: decision No 155/2001/QD-TTg dated October 30, 2001, decision No. 190/2001/QD-TTg dated 07/12/2001, decision No. 123/2003/QD-TTg dated June 11, 2003, decision No. 130/2004/QD-TTg dated July 20, 2004 of the Prime ...-budget deployment made mechanism of State policy, the implementation of the programme, the objective aimed at social, economic development, poverty reduction (make the policies of the national goals of eradicating hunger, reducing poverty; health, education, culture, economic and social development of the difficulties , the minorities, mountain, ...); implementation of the social policy programme, the policy for the people with the revolution, who participated in the resistance and the offspring of them infected with the Agent Orange, for poor children under age 6, etc.. in his local.
-The layout of the budget (including the number of Central aid targeted for the local budget-if available) and backup use the security missions, Defense; Prevention of disease, natural disasters, drought, flooding, particularly bird flu, foot and mouth, ...
On the basis of the results of situation assessment mission to the 2006 State budget, the evaluation policy of the regime, the State budget and the other mode policy concerned; the Ministry, the central authorities and the local initiative in particular proposed the amendments and supplements of the policy mode, State budget expenditure and the other mode, the policy recommendations the work instructions, direction, implementation tasks of the State budget, Ministry of finance and the Ministry of the relevant agencies, to study the amendment, Supplement, or amend the authorized, timely additions.
B. CONSTRUCTION ESTIMATING STATE BUDGET 2007: construction estimating the State budget in 2007 was made along with the process of implementing the resolutions of the Congress Party tenth on the orientation and tasks for socio-economic development in 2006-2010. Suggest the ministries, localities and units to base National Party Congress resolution tenth Party Congress resolution, the level of ministries, the local units themselves, organize construction financing currency, budget 2007 and the 2007-2010 period (has split up each year) under the provisions of the law on the State budget and the writing guide ensure conformity between the goals of the plan tasks and the State budget resources to strive for realization of the goals of socio-economic development that the National Party Congress and the tenth Party Congress resolution levels. Note the following principal contents: i. objectives, principles:-estimate the State budget 2007 and the 2007-2010 period are based on the National Party Congress resolution tenth on the direction, the task of socio-economic development plan 2006-2010 society, expressing the viewpoint , the goal is to accelerate the pace of economic growth, improve the effectiveness and sustainability of development, soon bringing our country out of the underdeveloped status, through a policy of reasonable motivation to encourage, through the resources for investment and development, focused investment budget resources, infrastructure development and economic restructuring and GOVERNMENT EXCESSIVE levels, increase investment for human development and socio-cultural career in sync with economic development, implement poverty reduction, increased security, defense to guarantee the sustainable and comprehensive development.
-Estimation of revenue State budget 2007 and the 2007-2010 period was built on the basis of the analysis, forecasting, scientific, objective factors in growth, economic restructuring, the volatility of the market, the prices in the country and the world, the influence of the Vietnam financial-economic integration increasingly , wider, especially after Vietnam joins the WTO. State budget revenue estimates for 2007 ensure positive, correct policies, mode, and the commitment to tax according to the process of international integration, ensure implementation of the policy of encouraging business development, market development, keeping a stable business environment, conducive to equality, nurture stable revenue development, firmly; at the same time be effective solutions in strengthening management of currency, lost tax evasion, resist, fight against smuggling and commercial fraud, limited debt tax form.
-Estimation of the State budget is built on the basis of criteria system and quota allocation of the State budget in 2007-the first year of the new budget stabilization period-at the same time focus budget layout make the goals and tasks of the country's strategy for 2007 and the 2007-2010 period : The layout enough capital for public infrastructure development projects as national key economic area; priority investment layout made the national target programs, poverty alleviation programs, the program of social-economic development of the mountainous province, the Highlands, the ethnic minority, the difficult border regions; increase the level of investment budget career development education and training according to resolution No. 37/2004/QH11 on 03/12/2004 by the National Assembly; increased investment for science and technology, culture, health, environmental conservation, poverty alleviation; ensure funding for Defense, security; at the same time continuing to promote the socialization of education and training, health, culture, sport ... along with GOVERNMENT EXCESSIVE resources to expand, improve the quality of services provided to the society. Implementation of law and holds the text to guide implementation of the law on the practice of saving, waste prevention; The law on prevention of corruption; implementation of the programme of action of the Government about the practice of saving, against waste and the Government's action program to implement anti-corruption Law according to the decision No. 25/2006/QD-TTg dated 26 January 2006 and decision No. 30/2006/QD-TTg dated June 8, 2006 by the Prime Minister; ensure the construction budget estimation, layout and use the budget really tight, focus, save, against waste, against the spread, disperse in order to improve the quality and efficiency of the budget estimates; not combined into the estimation of State budget expenditures often unclear mandates, investment projects in addition to the master plan has not yet been approved. Fully implementing the policy to create sources of salary reform.
-Balanced local budget, GOVERNMENT EXCESSIVE positive, healthy, sturdy; ensuring the security of national financial safety, local budget.
II. Some content primarily: GOVERNMENT EXCESSIVE estimation of 2007 and the 2007-2010 period was built under the provisions of law decree number 60, GOVERNMENT EXCESSIVE/2003/ND-CP on 06/06/2003, Directive No. 19/CT-TTg dated 12/06/2006 of Prime and circular 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance and other relevant documents. In that warning some content primarily to the following: 1. The formulation of the plan financial resources-the budget implementation of the goals and tasks for socio-economic development under the X Party Congress resolution:

The ministries, the local unit of a specific building plans-financial resources the budget 2007 and the 2007-2010 period (details for each year) to ensure implementation of the goals and tasks of the ministries, the local unit out until 2010 to implement the resolutions of the Congress Party again X , send the Ministry of planning and investment, the Ministry of finance to the General report of the Prime Minister. In that need analysis, forecasts and specific building schemes to mobilize resources and implement solutions; priority focus assigned resources for the task of key, important basic remedy the situation spread dispersion. A specific analysis of the changes expected, complementary currency, GOVERNMENT EXCESSIVE spending and resources developing the 2007-2010 period has been built according to circular No. 44/2005/TT-BTC dated 03/06/2005 of the Ministry of Finance shall guide the construction estimate the State budget 2006 and the 2006-2010 period.
For the local ministries (the Ministry of transport, agriculture and rural development, education and training, health; the local Hanoi, Ha Tay, Binh Duong, Vinh Long) pilot deployment build financial medium-term plan and the medium-term spending plans under decision No. 432/QD-TTg dated 21/04/2003 of Prime , made the financial medium-term plan and the medium-term spending plans, together with the establishment of the 2007 budget estimates, the goals, the tasks in the financial medium-term plan and the medium-term spending plan with goals and tasks of the five-year plan, 2006-2010; which should clearly define the program, the focus of The mission, local branches in 2007 and in subsequent years, actively mobilize resources and implement the program, the task in each year and the time to perform the task of a 5-year plan 2006-2010.
2. Formulation of State budget revenue estimates in 2007: estimating GOVERNMENT EXCESSIVE positive must build revenue, solid, feasible with high level athlete striving to 22% in comparison with GDP, including tax and fee revenue reached over 21% compared to GDP. Estimation of Inland Revenue (excluding revenue from crude oil) increase a minimum of 14-16% from the estimated level in 2006 (estimated 2006 rate increase of 5% compared to the 2006 budget revenue estimates the Prime Minister has delivered). In particular: 2.1. Inland Revenue estimation: estimating building local GOVERNMENT EXCESSIVE income: on the basis of forecasts of economic growth in 2007 for each of the sectors, each sector, the economic base of each locality to the right, PC enough each sector, each tax according to the tax law, collection mode. Revenue estimation of each province of the central cities, including both full source of revenue on the communes, wards and towns. Estimate currency must have economic bases and detail to each industry, each unit, each economic sector. On the basis that full assessment results performed in 2006; requires striving for 2007; make sure to check on the 2007 revenue estimates have been reported, the report building and Organization estimates collected in 2007 according to the form specified in circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance. At the same time in 2007 noted the revised revenue policy mode, additional instructions, such as:-about the special consumption tax and value added tax revenue: follow the instructions in the Decree No. 158/2005/ND-CP dated 15/12/2005 of the Government revising, supplementing the Decree detailing implementation of the law on special consumption tax and value added tax law; Circular No. 94/2005/TT-BTC dated October 26, 2005 of the Ministry of finance amend the supplemental tax guide, and declare value added tax, with regard to the electricity sector;
-Water resources: tax calculator and estimate according to the instructions in circular No. 05/2006/TT-BTC on 19/01/2006 the Ministry of Finance's tax guide-resources for natural waters used for the production of hydropower.
-About collecting land lease, rent water: calculate and estimate according to the instructions in circular No. 120/2004/TT-BTC on December 30, 2005 of the Ministry of Finance shall guide the implementation of Decree No. 142/2005/ND-CP on November 14, 2005 by the Government on currency land lease, rent water.
-About land use: charge on the basis of planning, land use plan is approved by the authority, speeding up the delivery of the land charge land use, land rental, land use rights auction or bidding for projects that use the land under the provisions of the law; estimating collect money when the State land use land use land charge in the form of land-use rights auction or not auction through Decree No. 198/2004/ND-CP dated 03/12/2004 the Government collect money using the land and Decree No. 17/2006/ND-CP on January 27, 2006 the Government amended , the addition of some articles of the Decree guiding the implementation of the Land Law and Decree No. 187/2004/ND-CP on the transfer of State-owned companies into joint stock companies.
-About the currency fees: calculate and estimate according to the instructions in Decree No. 24/2006/ND-CP on 06/03/2006 by the Government on the amendments and supplements to some articles of Decree No. 57/2002/ND-CP dated 03/06/2002 detailing the Government's enforcement of the Ordinance on fees and charges. Strengthen focus scrutinize, inspect, supervise the currency lodging, lost against to reflect timely, full of currency lodging on the State budget.
-About earning from lottery activity: Calculating and estimating as instructed in the mode of value added tax, consumption tax, business income tax and in circular No. 77/2005/TT-BTC dated September 13, 2005 of the Ministry of Finance shall guide financial management regime with respect to the operations of the lottery lottery company.
2.2. Currency from export-import operations:-estimation of revenue must be built on the basis of the analysis, forecasting world economic situation, the region and in the country; reviews and culture impact of the implementation of the agreement on preferential tariff program in effect (CEPT), the bilateral trade agreement (BTA), the impact of the Vietnam joined the World Trade Organization (WTO); export-import regime policy of the State for these important items; the factors of economic growth, the demand for import in the country to serve the consumer, producer; the volatility of the market price in and outside the country ... the impact on export-import operations.
-Estimation of revenue must be built on the basis of the implementation of the management of the currency; strengthen measures against debt: handling as interior condensation, anti-smuggling, tax evasion, combating commercial fraud.
3. the construction estimation to the 2007 State budget: the system base of the criteria and norms to the 2007 budget allocated by decision of the Prime Minister, ministries, departments, administration areas in Central and provincial people's committees, the central cities , which estimates the budget estimating level of 2007 within the scope of check budget estimates for 2007 are the Ministry of Finance announced; on the basis of the mode, the base costs, tasks, focused funding arranged for these important tasks, primarily holds done saving, against waste. Construction of the 2007 budget estimates under each sector. Focus budget layout performs the important task of socio-economic development, national defense, security and poverty alleviation. Where: 3.1. Investment development expenditure estimation:

-Construction investment spending estimates of the Ministry of development, the central authorities on the basis of guarantee capital for the ongoing project unfinished according to progress made; the new project has enough investment procedures according to the mode and time allotted. Construction of estimation of investment expenditure growth of the city, directly on the basis of the allocation criteria capital construction of the local budget in 2007, additional criteria aimed at development of investment from the central budget to local budgets and additional items have different goals according to the decision of the Prime Minister.
-Focused investment spending development layout for the target program socio-economic development, poverty alleviation, promoting economic restructuring period 2006-2010, which give priority to the mountainous Highlands, ethnic minority regions in difficulty; focus on the layout of capital infrastructure, transportation, irrigation, energy resources development, development of rural infrastructure, such as: performing solidly turns canals irrigation, rural transport development infrastructure, the feces from the flood, the flood slowly, tourism infrastructure, the infrastructure of the village , market infrastructure, aquaculture infrastructure. .. at the same time make the solution to mobilize the financial resources the task of economic restructuring, promote industrialization and modernization of agriculture, the countryside. Investment priorities for the areas of development and human health, which concentrate capital investment made the basis of examination and treatment by State District lines. The layout which made trade promotion program 2006-2010 National issued together with decision No. 279/2005/QD-TTg dated 03/11/2005 by the Prime Minister.
-Capital guarantee arrangement for the transition project, works according to the progress made, especially the projects, key projects, urgency, projects, basic construction unfinished projected likely completion put into use during the year; arranged financing for the program, projects using ODA according to the commitments, capital planning and investment preparation prescribed.
-The layout of the planned investment was liquidated in 2007 the volume of debt construction completed, priority arranged financing for the projects, complete projects had investment capital was XDCB; reimburse the State budget have advance; at the same time holds in the Organization made to debt XDCB.
-For the C team works to ensure capital to complete within a period not exceeding 2 years; for the work groups B ensure capital to complete within a period not exceeding four years; determined not to spread capital disposition, investment time spans. Just put in the estimation of the annual budget of the new works were complete XDCB investment procedures as specified and approved before March 10 years ago.
-Investor investment projects from Government loan capital on lending back to arranging for this project is consistent with the content of the Treaty was signed and the financial regulation in the country in order not to affect the progress made.
-For expenditure levels, the difference in interest rates offset investment credit, credit policy of the State, based on the implementation of the renewal expected in 2006 on the policy and mission in 2007 to build estimates spending under the current regulation mode.
-Support for trade promotion, the base capacity requirements on the business of the business community, the international provisions on Government subsidies when Vietnam joins the WTO, increased initiative, limiting the fast five back of businesses into the State's support policy ... to estimating spending for 2007; the focus for trade promotion program 2006-2010 National issued together with decision No. 279/2005/QD-TTg dated 03/11/2005 by the Prime Minister.
-For additional spending in State reserve: based on reserve duty assigned State, ministries, central agencies have a responsibility to evaluate determine the level of the reserve units, to December 31, 2006; additional reserve levels expected of each type of goods, materials and construction estimating increased State reserves, preserving the goods and innovative rotation plan inventories of ministries, departments, units in 2007.
-Ministries, central agencies and the local Prime Minister tasked with XDCB investment from government bonds made estimating the investment spending works, traffic, irrigation projects in key from this capital according to the specified mode. At the same time focus on ensuring timely implementation and objectives were defined.
-Investment management, implementation of investment from the investment capital development of the State, which government bonds to ensure the correct implementation of the provisions of the investment law, law on bidding and the writing guide.
3.2. Estimation spent his career education and training, science and technology, health, culture and sport, social, career, economic, national security, the administration of the State, the Communist Party, unions ...:-construction estimating genus career development education and training, culture, health, environment , science-technology, social; ensure the defense and security; spent on the administration of the State, the Communist Party, unions ... pursuant to the plan of economic development mission-2007 Society of each Ministry, the central authorities and the local, the base budget allocation norms often genera in 2007 by decision of the Prime Minister, and the policy regime has been granted authority to enact.
-For those expenses often don't have the quota allocation, is built on the basis of the reviews of the implementation of the budget for 2006 and previous years, the 2007 budget number was announced, to be delivered by the authorized (not counting the expenses incurred in 2006 no longer arise in 2007) and the standard mode level of spending. Priority funding make the layout mode, spending policy has been issued; the tasks of prime importance, authority was delegated to each of the disciplines, fields.
-Within the country, arranged financing State budget 2007 (including development investment, reform expenditure, regular salaries) for the field of education and vocational training, reaching 20% of the total State budget expenditure; the field of culture and information reaches over 1.5%, strive to reach 1.8% in 2008; the field of science and technology reach 2%; career activities to protect the environment on 1%. Layout estimation of medical career spent ensuring the genus mode policy rules (funding regimes for poor patient care regimes, free for children under 6 years old ...), priority funding of preventive medicine to prevent the disease.
-Economic career spending estimation base construction volume of tasks are assigned authority and norms stipulated budget; layout focus spent on these important tasks: maintaining the system of social-economic infrastructure vital to increase the time used and the efficiency of investment; Mission extension, forestry, fisheries; cadastral management career, ... contributing to promote growth, economic restructuring.

-For the administrative management agency estimating State budget and implementation according to the mechanism of delivery of autonomy, self responsible use payroll and administrative management expenditure in Decree No. 133/2005/ND-CP dated 17/10/2005 of the Government in order to increase autonomy associated with responsibility , improve the effectiveness of financial management and operational performance. The unit's public career made under the provisions of Decree No. 43/2006/ND-CP dated April 25, 2006 the Government's autonomy, self responsible for performing the tasks, organization, staffing and financing for public business units; for the business units are public budget guarantees part or all of the costs of normal operations, the 2007 budget estimates are constructed on the basis of continued stability and have adjusted according to the increase of the budget, the field.
The State administrative bodies, public career has its currency under the provisions of the law must establish a full estimate of revenue and expenditure estimates for the mission from the revenue source of fees and other revenues are leaving the unit spent according to the prescribed regimes.
-For the task of spending programs, scientific research, the Ministry, made the task of the State order and the other important tasks, estimating budget according to the current regulations and guidance in this circular, the full presentation of the calculation bases.
-Estimating the genus-level policy not to collect certain types of newspapers, magazines for the ethnic minorities and mountain to follow the decision of the Prime Minister. Genus estimation assistance publishing, subsidies kept the original breed, ... follow the current mode. The Ministry, the central agencies, local units need to calculate the genus of subsidies on the basis of identification number, price, shipping costs, the level of subsidies specifically for each of the items according to the specified mode.
For more details, pricing and aid aid granted does not collect a number of policies, from 2007 are arranged according to the quota allocation for the local budget; The provincial people's Committee of the people's Council decision made on the item, the product, the level of support, the support desk ... consistent with the specific conditions in each locality 3.3. For the program, projects using ODA capital sources, made up according to the full process of estimation and decided the State budget according to the provisions of the law on the State budget and the guidance documents, the Government's Decree on the management of investments and construction , on the management and use of ODA; in that note the establishment of the ODA and capital for details on each program, project, according to the nature and sources of capital investment spending and XDCB career, ensure consistent with progress made; send the Ministry of planning and investment, the Ministry of finance pursuant to the General State budget estimates in 2007, the Government, the National Assembly decided.
3.4. Continue budgeting arrangement and mobilize financial resources made reform of the salary reform scheme of salary mode has been decided: the quota allocation of the regular expenditure estimates in 2007 by decision of the Prime Minister has assured full funding needs make the regime pay according to Decree No. 204/2004/ND-CP on December 14, 2004 , Decree No. 118/2005/ND-CP dated 15/09/2005 and Decree 118/2005/ND-CP on 27/09/2005 of the Government. The ministries, central agencies, the local unit and the use of active State budget calculations determine the true enough under the rules on measures to create sources of salary reform in the direction of: spend part of revenues is to back in 2007 under the current regime to implement, save minimum 10% regular spending in 2007 (excluding salary and the account has properties salary); done moved the salary reform implementation source years ago has not yet used up (if any) to 2007 to continue; local budgets using a minimum of 50% of annual revenue increases to make, at the same time increase the resources used years ago (not to mention increased land use charge) parked off switch to make salary reform in 2007; the entire funding source must be managed, private accounting to create a source of continued reform of the salary, not using the funds for other purposes. The Finance Ministry will have specific guidelines text the calculation, determine the source of funds to make reform of the salary.
3.5. the central budget and local budget levels redundant layout of the budget according to the provisions of the law on the State budget to actively deal with natural disasters, floods, disease and treats the important task of urgency arising beyond estimation.
In the process of estimating the budget for 2007, the Ministry, the central agencies, the local unit level estimation, responsible in the initiative, scheduled to demand full implementation of the policy, the new mission mode (if available) will arise in 2007; on that basis the layout estimation to ensure implementation of these important tasks are assigned and the new duty arises; not to occur after the State budgeting was competent, lack the funding to perform regular tasks, the issued policy regime and the new task arises. Not added from a backup source for the task that the Ministry, the Central and local authorities when building, budgeting allocations are not fully deployed delivery cost according to the prescribed regimes to make.
3.6. The genus made the national target program, important project: the target base, the task, the content of the national target program in the 2006-2010 period was approved by the Prime Minister, the Ministry, the governing body of the program, the project identified specific targets, annual mission and goals specific task, for the year 2007; the base current financial regime, make estimating the genus national target programs, the program 135 (stage II), new planting projects 5 million ha of forest in 2007 and expected both in the 2006-2010 period (2006 according to estimation was decided), projected expenditure estimation allocation approach the program objectives in 2007, the project for the Ministry, the central authorities and the local, send the Ministry of planning and investment, Ministry of Finance before the date of 20 July, 2006 to the General Government, the Congress considers the decision under the provisions of the law on the State budget.
3.7. The Ministry, the Central Organ decided to base of the prime of norm estimation allocation of regular budget expenditure for 2007, issued the quota allocation of budget estimation for the subdivisions as specified.
The Ministry, the Central Agency estimating unit budget execution and the important tasks (including a detailed presentation, base mode, policy implementation (results, funding ...), the level of expenditure estimation layout 2007 and the following years, ...), Ministry of finance The Ministry of planning and investment to the synthesis report from the Prime Minister. The Ministry, the central authorities and the local initiative to prepare the report clear, detailed presentation of income estimates, the 2007 budget of the Ministry, local industry, according to the prescribed regimes.

Test of base currency, the 2007 budget, ministries, central agencies, the local construction spending estimates are tight and the details for each task, each unit using the budget; after work and consistently with the Ministry of finance, the Ministry of planning and investment, the Ministry, the central agencies and the provinces, the city of centrally deploy immediately the work plans allocation of the 2007 budget estimates of the Ministry, local agencies to get budgeting the prime delivery active, the Authority decided to allocate budget estimates and to use the budget unit ensure before 31 December in accordance with the provisions of the law on GOVERNMENT EXCESSIVE.
The Ministry, the Central and local authorities should focus on reviewing back all the stitches in the allocation, management, using the State budget of the State, especially the capital construction investment and loan aid, in order to ensure the proper budget allocation target true, mode, the right audience; the management and use of the budget is tight, efficient, has a reporting, inspection, audit, avoid to occur loss, waste.
4. building GOVERNMENT EXCESSIVE estimation to ensure balanced the State budget, the budget balance of local authorities under the provisions of the law on GOVERNMENT EXCESSIVE and Directive No. 19/CT-TTg dated 12/06/2006 of Prime:-tax estimation and cost of GOVERNMENT EXCESSIVE ensure regular, paying the debt (domestic and foreign) to limit reform implementation funding and salaries , have accrued for the development investment. GOVERNMENT EXCESSIVE spending at levels no greater than 5% of GDP, in line with the ability to borrow in the country and abroad, not preferential loans commercial loans outside the country to offset overspending State budget.
-The province, central cities build local budget estimation according to the criteria, the quota allocation of the 2007 budget is decided by the Prime Minister. Pursuant to the 2007 revenue estimates on the area, the local budget revenues are entitled to 100% according to the provisions of the law on the State budget, determine a percentage (%) divided the revenues split between the central budget and the local budgets of 2007 and stable in the new budget period.-for the , central cities have the need to mobilize more capital to increase investment in development must build according to the estimation provided for in paragraph 3 article 8 GOVERNMENT EXCESSIVE Law ensures outstanding levels of mobilization (including expected number raised in 2007) does not exceed 30% (for Pasig city Ho Chi Minh, is 100%) XDCB investment spending estimates of the provincial budget.
5. On building local budget estimates: 2007 is the first year of the period of stable new local budget according to the provisions of the law on the State budget, the construction estimates, local budget, local is targeting, the Mission of GOVERNMENT EXCESSIVE 2007 mentioned above and on the basis of resources according to the level of the budget allocation in 2007 base the GOVERNMENT EXCESSIVE regulation and guidance documents made the law to build the 2007 budget estimates and the 2007-2010 period; make sure the estimation of local budget in 2007 was built to implement the provisions of the law on the GOVERNMENT EXCESSIVE balance capabilities, development of local budgets, reduce the number of supplements from the budget over the level or increase in percentage (%) regulate the number of filed about the superior budget compared with previous stable period.
In addition to the prescribed general guidelines on work estimating the State budget, the establishment, construction of local budget estimation should heed some of the content is mainly the following: 5.1. On construction of estimation of local budget revenue: based result implementation of economic and social indicators, currency-budget 2001-2005 of the target base, local plan for socio-economic development in the 2006-2010 period has been granted through the Party Congress, the ability to implement the socio-economic indicators and budget 2006 on the basis of forecasts for economic growth and revenues in 2007 for each of the sectors, each sector, the economic base of each locality and new revenues generated to calculate properly, the computer enough each sector, each account currency regimes; Inland Revenue estimation from tax revenue and cost (not counting revenue from crude oil) in 2007 increased a minimum of 14-16% in comparison with 2006 estimated on the basis of reviews of the 2006 State budget revenues increased 5% minimum expected Prime (not counting revenue from crude oil) estimated revenue from import-export activity increased a minimum of 8-9% in comparison with the estimated in 2006.
5.2. On building local budget estimation:-estimation base currency on State budget, local budget income to enjoy 100% under the provisions of the law on the State budget, the budget balance spending according to local norms, criteria for the allocation of State budget for 2007 by decision of the Prime Minister to determine the percentage (%) divided the revenues division between the central budget and local budgets, the number of balance supplement from the central budget to local budgets in 2007 (if available) and are stable in the new budget period under the provisions of the law on the State budget and the writing guide law. On that basis, the base of socio-economic development tasks to the local society of the period 2006-2010 and the goal of socio-economic development in 2007, current spending policies and the actual situation of each locality, Department of finance, in coordination with the Department of planning and investment advisors to help provincial people's Committee of the people's Councils at the same level decisions the level of the local budget allocation in 2007 for each grade level under the local government and ensure stability of balance supplement from the budget and the percentage split the revenues split between the budgets of the local authorities. At the same time, ensure the quota allocated to the local budget for the mission critical of genera (the field of education and vocational training, in the field of science and technology) is not lower than the level of the National Assembly and the Prime Minister's decision.
-Funding priorities made the task of building the infrastructure, focusing on investment projects, key projects of local (transportation, irrigation, the work serves economic restructuring, remedial works disasters ...); proactively arranging local implementation budget targets school chemistry classes, solidly delete class 3 ca, painting classrooms, bamboo, leaves, solidly investment turns canals and rural roads; village infrastructure, tourism; make developing crop varieties and animal breeds; transforming the economic structure; trade promotion, expansion and the search for export markets; focus on mission poverty, alleviate poverty, create jobs, fight with the social ills; ...-arranged financing for ODA projects or project components ODA made the local responsibility according to the decision of the Prime Minister; the projects under the local rules are deployed from the local budget. Proactive computing arranged in genus XDCB source estimation to handle scoring XDCB debts, debts raised pay when due.
-Layout estimation the basic construction investment spending of local budgets proportionately with the number of currency money uses the land to invest in the construction of infrastructure in social-economic.
-Genus layout development of local infrastructure from land use earner including land use revenue the previous year transfer to next year (if available) according to the prescribed regimes to invest in the construction of infrastructure and socio-economic migration projects , resettled, preparing the ground for construction.

-For source of revenue from the lottery, the 2007 budget made the central budget mechanism supplements that target for local budgets with corresponding estimation and Lottery revenues are stable for both the 2007-2010 period to infrastructure investment in social welfare , which mainly focused on the areas of education, health.
-Build scheme of mobilizing private capital in local infrastructure, local budget layout paid enough dues to term (both principal and interest) is charged as prescribed in paragraph 3 article 8 the law on the State budget.
-Funding arrangement made the resolution No. 37/2004/QH11 on 03/12/2004 of Congress about education, the Central resolution 2 (tags VIII) with regard to the field of science and technology, resolution 41/NQ-TW on November 15, 2004 of the Politburo for the task of protecting the environment in the duty of the local budget.
-Redundant layout of the local budget, additional financial reserve fund under the provisions of the law on the State budget, to proactively respond to natural disasters, floods, disease and treat those urgent tasks locally.
-For infrastructure investment tasks according to the decision of the Prime Minister as: decision No 155/2001/QD-TTg dated October 30, 2001, decision No. 190/2001/QD-TTg dated 07/12/2001, decision No. 123/2003/QD-TTg dated June 11, 2003, decision No. 130/2004/QD-TTg dated July 20, 2004 of the Prime , ... the mission target base and capital investment needs has rules; the resulting base has invested, the period 2001-2005, likely made in 2006, the local build, calculate the 2007 mission, in which the active layout, sort of local budget and financial resources according to the specified mode to perform the tasks on the estimated central budget proposal support accompanied by captions calculation bases.
-Build the 2007 budget estimates, the active local compute resources to make salary reform expenditure specified in point 3.4, section II, section B above.
C. IMPLEMENTATION: 1. The ministries and State agencies by function, tasks are assigned, is responsible for building the social-economic indicators in the field of responsible and timely notification to the Ministry of finance, the Ministry, the central authorities and the local before 01/07/2006 to serve as a basis for estimating the State budget in 2007.
2. Ministry of planning and investment to host, in cooperation with the Ministry of finance estimate for 2007 on development investment, investment spending allocation methodology developed several areas of the central budget was assigned to send the Finance Ministry before April 10, 2006.
3. The Ministry, the central management agencies of the national target program, 135 program (phase II) and new planting projects 5 million ha of forest in coordination with the Ministry of planning and investment, Ministry of finance and other ministries, central agencies, relevant local organizations build content program for the 2007-2010 period and scheduled tasks , program implementation funding levels in 2007 and the 2007-2010 period to send the Ministry of planning and investment, Ministry of Finance before the date of 20 July, 2006; plans to allocate to the 2007 spending estimates for each Ministry, the Central Agency and each province, the central cities sent the Ministry of finance, the Ministry of planning and investment before July 30, 2006. At the same time proactively building and issued the text Guide complete jurisdiction in 2006 as a base the organization implementing the project, program rules.
4. The Ministry, the central authorities and provincial people's committees, the central cities of this circular base and the number of test estimation of incomes and expenses of the State budget for 2007 by the Ministry of Finance informed, guided and informed of the test of the estimation of incomes and expenses budget for the unit directly under estimation and budget levels under the regulations.
The ministries, departments, local implementation of base currency, the budget period 2001-2005 and 2006, the mission plan for socio-economic development in the period 2006-2010 and 2007, deployment, estimating the budget for 2007 and the planned currency, GOVERNMENT EXCESSIVE spending the 2007-2010 period of the whole industry local ministries, sectors, was assigned to the management (including development investment, each sector often genera; estimating the programme objectives directly managed) sent the Ministry of finance, the Ministry of planning and investment to the synthesis report from the Prime Minister.
The Ministry, the central authorities and the local organization of the formulation, synthesis and reporting of budget estimates for 2007 and the 2007-2010 period in accordance with the provisions of the law on GOVERNMENT EXCESSIVE, the guidance documents and the content of this circular guides; full report contents, form, in accordance with circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance and the relevant forms specified in this circular; send the Finance Ministry before July 20, 2006 (for the Ministry, the Central Agency) before January 25, 2006 (for the province, central cities).
5. The Ministry of finance, in cooperation with the Ministry of planning and investment organizations working to discuss the 2007 budget estimates and the 2007-2010 period with the corporations, State corporations from around the end of June 2006, with the central ministries and agencies, with The Management Agency, the national target program, the program 135 (stage II), new planting projects 5 million ha of forest from around the end of July 2006 (specific schedules will announce later).
For the local, the 2007 budget estimation is the early stability of the new 2007-2010 budget, the Ministry of Finance made working with the Department of Finance of the province, the city of centrally from mid-July 2006, working with the provincial people's Committee, the central cities from August 2006 to discuss the 2007 budget estimates ( expected time of finishing work before July 1, 2006) to secure the General time, Government reports and Congressional agencies about the State budget estimates for 2007.
6. The General Department of taxation, the General Department of Customs has the task of detailed instructions to this circular for the subdivisions to make building, General estimation and reporting currency budget 2007 and the 2007-2010 period in the assigned field; actively working with the Department of taxation, the Customs Department, the central cities of estimating budget revenues in 2007 and the 2007-2010 period, according to the regulations.
7. About the form and budgeting report 2007 and the 2007-2010 period:-for ministries, central agencies and the Finance Ministry report GOVERNMENT EXCESSIVE estimation according to the form and the time specified in circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance and the supplementary form (schedule no. 2 , 4) specified in this circular; in that note the construction of detailed budget estimates to each unit used directly under budget (according to the schedule of 2-Appendix 2-circular No. 59/2003/TT-BTC) and the important tasks of the Agency, to prepare explanatory approach to report to Congress about the budget estimation of each the central agencies; After the Prime Minister delivered the 2007 budget estimates, distribution and delivery of budget estimates to the unit using the budget before 31/12/2006 under the provisions of the law on the State budget.
-For the local: General set estimates the local budget, the Finance Ministry reported according to the form (schedule no. 01, 03, 06, 09, 10, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23 – Annex No 6) and the time specified in circular No. 59/2003/TT-BTC dated June 23, 2003 of the Ministry of finance and the supplementary form (schedule no. 1 , 3, 5, 6, 7) the provisions of this circular.
8. This circular takes effect after 15 days from the date The report.

In the process of building the estimation of budget 2007 and the 2007-2010 period, as estimation in 2007 when the new regime enacted policies, the Finance Ministry will be announcing additional instructions; in the build up to the 2007 budget estimates and the 2007-2010 period if there are obstacles and suggest the central ministries and agencies, local, economic, State Corporation reflects on the Finance Ministry to promptly handle./.