IT ' S SMART

NNN Accounting Guide in 1998

Implementation of Directive 416/TTg on 14 June 1997 by the Prime Minister on the construction of the development of economic-social and economic development planning in 1998; the Ministry of Finance directed the assessment of the implementation of the NSNN in 1997 and the construction of the NSNN. 1998 as follows:

A-EXECUTIVE ORGANIZATION AND EVALUATION OF THE 1997 IMPLEMENTATION OF NSNN:

The implementation of the first six-month social economic development plan in 1997 maintained the growth rate: industrial production, agriculture, commodity circulation, export-based exports, increased inflation, and many social aspects. From the beginning of the year many ministries, actively implementing the implementation of the fall mission, the budget was delivered by the Government, implorated to implement NSNN law and law enforcement documents. There are a number of areas that have quite a result (revenues from the enterprise sector have foreign investment, income tax, traffic fees, etc.); executive control has made progress. But the reality has emerged existing and difficult: Some of the products mainly produce and consume slow consumption, the status of tax evasion has not yet been effectively prevented resulting in budgetary results by a number of sectors that have been low compared to the National Assembly bill. (revenue from the area outside the country, tax use of agricultural land, import tax; allocation and implementation of XDCB investment and slow national target programs leading to budget spending on these areas reached low) the romantic spending situation in the country. It ' s a waste, it ' s less effective.

The Ministry, the local base for the development of economic-social development; the collection, the NSNN was delivered, the results made on the first six months of the year, proposing the only 6-month executive order in 1997 to strive to complete the fall mission, the NSNN reported. In 1997, Congress passed. At the same time evaluating the implementation of NSNN in 1997 by the Ministry, the local administration for the construction of the NSNN was built in 1998. Tool:

I-

1. For the State Business Sector:

-Secure the business of the business.

-Business classification for a specific policy: The type of business that works is effective and needs to maintain development then find the support measures to rise; the kind needs to rearrange, stake out, the type to be dissolved or bankrupt.

-regularly pay up the budget, enhance the accounting and accounting of the business to rule out the illegal costs out of the cost of the city and the traffic fee, increase the cumulative budget. Strict examination of the basic depreciation of the basic depreciation ensures the correct regulation. In previous terms, the hedge fund needs to be closely monitored, in fact there is no need for the corresponding cost reduction accounting to redefine the taxable benefits and the yield tax must submit NSNN.

-Do a serious process of managing tax management (prescribation, statement of income, inspection), processing of the number to be collected, determined not to let the new number arise.

-The order, the penalty for the hidden taxes, and the deposits that have to be filed by the units with the reins, not paying the budget.

2. For the enterprise sector that has foreign investment capital:

-The organization that statistics investment projects on the site and classification: the number that is building up, the number that goes into operation, the number has run out of tax breaks, the land area, the land usage time of each project to calculate and collect enough tax revenues, the investments. Rent ground, water, water, regulations. Set up the tax revenues of each project, make sure the figures are related to the tax collection and the financial situation of each project.

-Concentrate on tax decision testing, which guarantees 100% of businesses that go into business production are tax-decided. Pay attention to the cost of imported raw materials, the taxable materials that are tax-exempt, carry out a fine and the retrieval if the use is not correct.

3. For the business sector off the country:

-The implementation of the implementation of the business in accordance with Directive 657/TTg on September 13, 1996 of the Government. Attach business registration with tax collection management; each step of taking the management of business and service-business manufacturing facilities in addition to pleas; termination of non-registered business status, or untrue registration; business is not available. Taxes or taxes are not correct, not enough; close examination of business holiday households; list, public notice of all households in the headquarters of UBND, the ward, in the tax team for the people to assist in the detection of tax-paying subjects.

-The volatility of market prices, the business realities of each object, every sector at every time, the time, the point of investigation, and the recalculation of revenue, the actual rental rate, the counter-income tax revenue. For households according to the method of prescribness; a tight examination of the accounting of accounting books, the application of evidence from the purchase of sales, economic contracts; in time of discovery and handling of the untrue cases of business practice such as hiding. Revenue, mining costs, billing loss, single sales, false invoicing between contacts, magnetic evidence. Expansion of the implementation of the accounting regime for large households and companies. For tax-based tax households; the valuation of the revenue must be true to the procedure of determining the specified revenue at the General Public Sector 240 TCT/NV6 on 21 February 1995 by the General Tax Directorate; the typical investigation organization according to the industry, industry. business or the venue to envisage the tax revenues for actual murder; take the participation of UBND, the ward tax advisory council, the commune to secure the identification of the revenue, fair and objective taxation levels, while simultaneously publically the tax rate of the subjects. on the table at the headquarters of UBND, ward.

-Secure the SXKD situation of businesses outside of the state-owned enterprises to collect, get enough, catch the amount of the receivage.

4. For import tariffs

-Addressing the termination of tax debunking by directive 575/TTg on 24/8/1996 by the Prime Minister. Increased anti-failure management measures, especially for imported consumer goods. Increased management, anti-tax evasion to the goods of enterprises with foreign investment, gifts, gifts, public goods, re-entry and tax refund cases.

-The organization checks out the income tax, which imports to the stores with large tax revenues.

5. For the revenues associated with the land and housing:

-For the use of land rights, the tax transfer tax: the amount of revenues from the soil is stagnated, appropriated by the conclusions of the inspection, the inspection. UBND the levels need to direct the tax agency coordination with the local authority and related agencies to hold timely capture on cases of licensed land or land use licenses, cases to register, apply for a certificate of the right to use the right to use. Land, permission to build, confirm transfer of purpose, transfer to manage the correct mode of regulation.

-For the use of agricultural land taxes: Full implementation of the land area to the tax return in 1997, especially for perennial crops in the eastern South and Central Highlands; the price of grain taxes on market prices.

-For the land tax: complete the folding of the housing tax, make full tax collection over land area.

-The organ petition has the authority to simplify the procedure and adjust the price of reasonable prices to boost the sale of the housing property.

6. For charges, fees:

-Charge, charge, ward: Take all the toll on fees, taxes, guild, request to submit or reflect the full amount of fees, the cost of the township, the wards that have already taken into the state budget.

-The fees, the fee, the revenue, the collection: Through the examination of the use of the certificate from the record count, the request to submit or reflect the image sufficient in time to the NSNN.

-Charge of traffic: Made in accordance with the Ministry of Finance's 29 TC/TCT on 9/6/1997 by the Ministry of Finance amended, supplematuation of the 117 TC/TCT on December 24, 1994 of the Ministry of Finance for the toll of traffic through the price of gasoline. Performing inventory checks, sales and inventory inventory, diezen oil exists in companies, affiliates of the transaction fee subject, the companies that submit timely delivery of the traffic fee into the NSNN.

II. OF COURSE

The base of the year's budget is delivered, the conduct of the tasks, making sure the budget is guaranteed by the right regime, the task of being delivered, the practice of saving to prioritiate important tasks. The assessment of execution must be on the basis of the task of carrying out the assigned task, analyzing the areas that are still wasted, finding the cause and the implementation of the last six months of the year and the basis of the accounting calculation in 1998.

1. From now to the end of the year, do not address the addition of an external budget expenditure, except for the actual case of the white as anti-aircraft, the restoration of the heavens, the floods. The ministries, industry, local and unit must practice savings, rearrange the cost tasks to ensure the need for new equipment to arise, cutting off the need for non-essential passenger conferences. The needs of the genus were decided, but had not yet been deployed in the first year of the year's accounting to expand the progress and deployment of the project in 1998. For the provinces, the Central City of Central to be able to capture the NSDP in 1997, the number of this increase required an additional layout for the career of education-training and science to implement a second Central resolution in 1997, number one. There ' s also an additional building that builds economic-social infrastructure structures, not a single administrative supplement. For provinces, the Central City of Central City is likely to miss the NSDP compared to the 1997 bill; the localities need to actively rearrange the expenses in line with the NSDP ' s revenues, but still have to secure funding for business development duties. Local social media, including the mission of education-training and science.

2. On the basis of basic construction: The ministries, the sector, the local focus on the implementation of the XDCB investment bill have been delivered, making the basis of the right amount of the execution of sufficient payment procedures. For the planned construction of the project in 1997 but on July 30, 1997, the government was not eligible for XDCB in accordance with the Government's 42 /CP Protocol (XDCB) investment plan in 1997. On the basis of an initial six-month implementation of the year and the ability to perform all year, the number has issued a payment and the ability to issue a six-month payment period of the year to determine the volume to transfer the 1998 audits to each building.

3. For investments that build economic-economic infrastructure structures-social, social welfare works, fund development, agricultural and rural development, NSDP ' s forest fund reconstructs from land-based power revenues, and the United States. Land rent, housing revenue, revenue from the knowledge lottery operation, the tax used agricultural land, the forest resources tax; the local need to base in the situation to run the course for the right purpose. The non-operable fall case adjuvated the corresponding cost, only doing the genus when the actual fact is obtained to avoid unpayment of the amount of payment.

4. For national programs: The implementation of the funding level for national programs in accordance with the right accounting and progress. The governing body of the national program organization organizes the effectiveness assessment of each program: The goal should be achieved; the time of execution, the results made in 1997, has since been a specific petition on the management mechanism, rearranging the program.

5. For regular expenses: The expected base is delivered at the beginning of the year, the conduct of tasks and budget capabilities to make an estimate of the year for the actual situation of the Ministry, local. Each sector needs specific analysis according to each item of the NNNN Table; analysis of the cost of wages, salary allowers, the expenses charged by salaries, regular case expenses and non-regular expenses such as payroll and payroll. Procurement, famine, earring, floods ... for the basis of an accounting basis in 1998.

III. ASSESSMENT OF THE IMPLEMENTATION OF NSNN LAW ENFORCEMENT AND INSTRUCTION TEXT:

Ministries, central agencies, local authorities, the situation base units implementing NSNN Law and Law-directed texts of the Ministry, local, unit of the first months of 1997 conducted the assessment of the deployment situation on the sides: Hierarchy. Budget management, appropriation of budgeting, budget accounting, budget accounting, social budget management, policy-making, budgetary spending -- since then there are recommendations for amendments to the amendment, the addition of executive instructions. Laws and other specific policy regimes are related to NSNN management and administration.

B-CONSTRUCTION OF NSNN IN 1998:

The NSNN's plan was to fully implement the provisions of Decree 87 /CP on December 19, 1996, LC/NSNN on March 18, 1997 and 14 TC/NSNNs on March 28, 1997. The base required at 416/TTg Directive on 14 June 1997 by the Prime Minister and the actual situation; the Ministry of Finance guided some of the following issues:

I-DEMAND AND OBJECTIVES:

In 1998, the third year of 1996-2000, the second year of the State Budget Act. The situation in 1997 and recent years showed:

-The economy has sustained growth rates, but in some industries there has been a stagnate expression; difficulty in the consumption of products.

-Inflation is restrained and tends to fall.

-The need for investment in development, regular spending on educational, medical, cultural, social, and security defense industries, demands greater and greater.

From the situation on the development of the NSNN in 1998, the following requirements and objectives:

1. Request:

-Continue to strengthen the financial potential of the country, strengthen the national finances, create a step in the implementation of the NSNN restructuring.

-The State Budget Procurement Bill Must Be Built Properly, inclusive and exploited every source of revenue, against the resulting failure, to ensure fair in the production of business to every business; at the same time encouraging development of the development business, opening up. It ' s a long-term source of revenue. Advanced more than 1997 in terms of budget spending for development investment, educational career spending-training, scientific career, technology and environment; good implementation of the Cooperative State with the entire society to develop a career in education, health, culture and education. society. The regular rate of increase has to be lower than the rate of growth in development. The 1998 NSNN was set up and aggregated each unit using the budget and details to the item according to the NSNN.

-Building the NSNN in accordance with the provisions of NSNN Law, Protocol 87 /CP on December 19, 1996 of the Government, Private Private 09 TC/NSNN on March 18, 1997 and 14 TC/NSNN Digital News on 28 March 1997 of the Ministry of Finance on the Cabinet A general requirement: base and general requirements for budgetary accounting; budget planning manifold; budgeting number of budget audit tests; discussion of budget accounting; time to report budget bill reporting; mission, authority, and self-government, aggregation, decision-making The budget bill.

-stabilize the percentage of the revenues between the budget levels and the additional number from the upper-level budget for the lower-level budget as of 1997. The additional budget from the upper-level budget to the lower-level budget was increased by 6% compared to the 1997 delivery.

2. Target:

-On the basis of the production thrust guaranteed growth from 9.0-9.2% of GDP.

-The 1998 NSNN Total Faction reached about 21% of GDP, which collected taxes and a fee of about 20% of GDP; actively regulating budgetary infrastructure in accordance with economic-social development. Export tax collection, import must take into account the performance of the AFTA to participate in the AFTA and participation of our country's economic, financial institutions; and to build a source in stable, stable water. On the basis of developing and improving the efficiency of business, use and exploitation effectively results in financial resources, resources from resources, the property and the strengthening of the failure.

-For about 30% of the NSNN tax and fees for investment development and debt payments, which prioritid the investment spending of XDCB investment works, investment works for the field of training education, science; 70% of tax collection and fees for the usual spending. And to ensure that the consumer spending is regularly at the required level, the test, the priority for education, training, scientific research, modern technology, environmental protection, health protection, defense, security, and resolution. It ' s the emotional issues in the social sphere. Implementing the Central Resolution II, the 1998 budget bill (which includes regular spending and investment spending) must focus on education-training and spending on a career in science, technology and a school to come in 2000 spent on education-training achieved in the world. 15%, the genus for the science of technology and the environment reached 2% of the total NSNN. The layout of educational career-training, medical, cultural, and cultural career continues to organize, rearranging the right to the task function of each unit, industry and accounting for the deployment factor of a social progenitor. The sources guarantee these careers; gradually decline and advance to the end of the provisions that are included in training, health care, etc. for the DNNN area, which facilitalized real estate businesses. The layout of the administrative administration is reasonable, economical, limited procurement restrictions in state management agencies.

II. THE FORECAST FOR SOME INDICATORS OF ECONOMIC GROWTH IN 1998 COMPARED TO 1997.

-Domestic product (GDP) rose 9 %-9.2%;

-The total value of agricultural agricultural production increased 4.7 %-4.8%;

-Industrial production value, construction rose 14 %-14.5%;

-The value of services industries increased by 11 %-12%;

-Total exports rose 28 %-30%;

-Total imports of 18 %-20%;

-Consumer prices index and services are about 7 %-8%;

-Social development investment increased by 26 %-28%.

III-KEY CONTENT TO BE NOTED IN THE DEVELOPMENT OF THE COLLECTION, CHI NSNN IN 1998:

1-On the record:

1.1. For the National Economic Zone:

a. In terms of revenue taxes:

As defined at the LC/TCT on 30 December 1995, the Ministry of Finance directed the implementation of the Revenue Tax Act and the amended Law of Amendments to some of the provisions of the Revenue Tax Act. Sales of the business, paying attention from other activities such as financial activity, sales of supplies, goods, and asset liquation. In the case of a sales sales lottery, tax revenues were calculated at the point 7 of the Ministry of Finance of the 3006 TC/TCT on August 28, 1996, of the Ministry of Finance. The bill was specifically part of the revenue tax exemption for the business base on the mountain table by the 24-TC/TCT on 10 May 1996 of the Ministry of Finance (the 1998 exemption must be based on the Ministry of Finance's specific decision base).

b. On the special consumption tax:

According to the 98 TC/TCT issue dated 30 December 1995 by the Ministry of Finance manual implementation of the Special Consumption Tax Law and Amendment Law supplements some of the provisions of the Special Consumption Tax Law.

c. On the Resource Tax: The property tax base is the production of mining, tax rates, and tax rates. The tax value alone, in principle, is the sale price of the product unit of the resource at the extraction site or production of the sale.

d. The yield tax: On the basis of the determination of the combined cost factors of the Enterprise in 1997, which envisage the increasing factors, reduced costs in 1998 to calculate the yield. Specifically as follows:

-Cost of depreciation TSCE: On the basis of fixed asset pricing in 1997, calculated the price increase in 1998 to determine the depreciation of TSCE under Decision 1062 TC/QĐ/CSTC on 14 November 1996 by the Ministry of Finance enacted the use of and It's TSCE. In the calculation of the calculation to be noted for the rapid increase of depreciation time, the KHCB citation must ensure that the tax return tax is not reduced compared to 1997; for TSCE is depreciated but still used not to be quoted at the cost of the city.

-Big repair costs. For assets with its own specific characteristics, it is calculated in advance of the large repair costs on the basis of the cost of the business that has been approved by the Ministry of Finance. Do not count on the large repair cost TSCE for the XDCB investment properties.

-Cost of raw materials, fuel: The base at the actual cost of 1997, the integer, the fuel, the increase in output to calculate the cost of raw materials, fuel in 1998.

-Cost of salaries: The salary bill was imposed by regulation at Decree 28 /CP on 28 March 1997. There needs to be some of the following points:

+ When applying the added adjustment system must ensure the principle of not reduciing the budget collection, in particular not to reduce the operating profit compared to 1997.

-Other expenses such as: The disclosure costs, the meeting, the transaction, the foreign ... directly related to the business process must be calculated on the level and governed governed by the regulation of the State.

c. The procurement of state budget capital; including assets, venture capital funds (including assets, supplies, capital of the NSNN capital, the country's commercial value when a joint venture by the right to land use) returns the use of capital in accordance with Information. 33 TC/TCT on 13 June 1997 by the Ministry of Finance.

1.2. For the commercial public sector outside the country: Rà re-controls and is sure the business objects on the site in accordance with the Prime Minister's spirit directive 657/TTg. Sales of sales and business objects were needed in 1997 to determine sales and business objects in 1998, reducing the fall rate. Specific:

a) For the holding company, Co., Ltd., the private company, HTX, the production company: Calculation to each business, especially large enterprises. For businesses outside of the state-owned enterprises established under the Corporate Law, Private Enterprise Law, the capital transfer activity of the investment owners must charge the yield tax in accordance with the guidelines at the Investment of 96 TC/TCT on December 30, 1995 of the Ministry of Finance. Yeah,

b) For the stockholders: Rà controls small business households taxing the subject of untaxed households into management tax revenue. On the basis of the number of cards and the tax steps are expected to take all households with a fixed business location on the revenue and yield tax.

1.3. For the pre-book fee: Note to be eligible for a registered fee for the registered property but carries a joint venture capital in guidance at the LC/TCT on December 21, 1995, of the Ministry of Finance instructed to add 19 TC/TCT. March 16, 1995.

1.4. For tax use tax:

-It is necessary to calculate the amount of tax used by agricultural land to serve as an investment base for agricultural and rural development.

-For long-term plants that have expired, tax relief; it is necessary to put in tax on agricultural land.

-In terms of the tax price: Need to expect rice prices to kill, guarantee no less than 10% of the price of rice at the local market.

1.5. For the state tax: It is necessary to note the amount of money transferred from the land tax to the lease of the land.

1.6. For the use of land rights:

-Based on local land use planning, planned new land area for calculating land use.

-The local case with land-based rights receivship since previous years has not been reflected in the NSNN, it has been calculated that it would be calculated in the 1998 NSNN for active service in the NSNN layout.

1.7. For the transfer tax on land use and income for land lease:

-The transfer tax on the property was issued by the 78 TC/TCT on 30 September 1994 by the Ministry of Finance. Land rental income by regulation in the text manual of Protocol 85 /CP on December 17, 1996 of the Ministry of Finance; land prices for rent are calculated as stipulated at Article 2 and Article 6 of the Decree for the lease of the land issued under the Decision. 1357 TC/QĐ/TCT on 30 December 1995 by the Ministry of Finance.

1.8. For home sales,

-As of Protocol 61 /CP on 5 July 1994 of the Government on the sale and business of the housing business and Decree No. 21 /CP on 16 April 1996 on amendments, the addition of Protocol 61 /CP.

-With local housing revenues from the previous years the NSNN had to count in 1998.

1.9. For personal income tax: The Ordinality of Ordinality changes some of the provisions of the French income tax on the high-income. Special needs to control the income tax in the joint venture, the representative office, the winner of the architectural lottery ...

1.10. For the collection of the necessary lottery: On the basis of an assessment of the situation in 1997, analysis of the subjective, objective cause, of which the State applied the anti-issue measure and base to the release network, the ability to consume, regulate. the ticket price structure, which reduced the cost of the release to take charge in 1998.

1.11. For the career revenues of the unturned career units operating under the previous utility enterprise financial mechanism are left in part or all of the proceeds to serve the regular collection and task management work of the unit; according to the company ' s financial services. State budget legislation these revenues must be reflected in the NSNN, thus requiring career units to obtain full aggregation into the collection, the unit's cost. Whether the unit is retained to spend (then perform the recording, the record) or the unit must submit all the proceeds to the NSNN and the NSNN will be fully allocated to the approved unit under the approved authorship. For units that are retained in part or all of the amount to the genus must also be issued with the authority to approve the collection, the genus.

1.12. For the toll, the fee: Calculation for each type of charge, the cost of the Central and the provinces, the city, the district, the district, the township, the wards. To ensure that every source of revenue is reflected in the NSNN by the rules of the NSNN Law, requiring previous units to be given a certain rate to serve for the cost management work, the fee must also fully synthesize the repetition and limb from the source. This is in the collection, unit of unit. Whether the unit is retained to spend (then perform the recording, the record) or the unit must submit all the proceeds to the NSNN and the NSNN will be fully allocated to the approved unit under the approved authorship. For units that are retained in part or all of the amount to the genus must also be issued with the authority to approve the collection, the genus.

1.13. For a transaction fee through the price of gasoline: The calculation follows the regulation at 29 TC/TCT on 9 June 1997 of the Ministry of Finance. We need to pay attention to the sites with the input of gasoline, oil, and large volumes.

1.14. For another collection of budgets: The identification and reporting of the government's provisions are used to spend on specific objectives such as: the income of the breach of the safety of traffic, the procurement and confiscation of smuggling, ...

1.15. For budget loans in 1998 to a deadline to pay (borrowing directly from the budget, which is borrowed by budget loans on program projects); the owner of a 1998 budget bill on the share of the original debt and interest, according to the right. No, no, no.

2.

2.1. For the XDCB investment genus:

-The deployment of XDCB investment is focused on ensuring the principle: capital priority for the state ' s key works, economic infrastructure construction works-the social-social infrastructure in the mountains, the Highlands, the Mekong Delta and the investment works for the sector. Education-training, science. The layout is sufficient for the transition. The end of the deployment of capital investment, dispersable, most of the group works C. For payment of the volume of XDCB works was completed in 1997 but there was no payment source. The layout of sufficient capital for foreign loan project programs, aid; the principle of the principle of project programs issued by NSNN with the need for the supply capital will be considered to be considered on the budget bill, for project programs. then the project owners must proactively arrange the source of the agreement with the signed agreement and the financial institutions in the country to not affect the progress of the project.

-The investment layout of the oil industry from the post-tax profit is divided from the Soviet-Soviet oil and gas venture by the rate of Prime Minister prescribed for 1998.

-Continue to invest in the investment in building economic infrastructure structures-social, social welfare works, housing fund development, investment for agriculture and rural areas, regenerating the forest fund of the NSP from the sources: Revenue of land use, rent. Land, revenue from the lottery, collecting money from the house, collecting taxes on agricultural land, and grain, as well as in 1997.

-Continue to implement the Vedas project from the revenue stream of the Republic of Peace Water Resources, investment returns for the area of the Nail Economy, reinvested in the district of Kuntao, which carried out IFAX projects as of 1997.

2.2. For capital support for state-owned enterprises: In 1998 the state budget implemented a capital support layout for important, essential state enterprises, developed business production, effectively paying enough tax to NSNN, which is profitable and is lacking in the business. capital, businesses that make exports to the business as a decision by the Prime Minister.

2.3. For state reserves: The base for the state reserve mission is delivered; the sectors, the responsible units, evaluate the status of the sector's existing reserves, the unit to 31 December 1997. On that basis it envisage the addition of a cargo reserve of goods, supplies, equipment, as a basis for the construction of the 1998 state inventory of the industry, unit.

2.4. For the cost of policy items:

-The cost of policy items brought to the mountain service of the national conduit was calculated according to the 7464 /KTTH, December 30, 1995, of the Government, the Ministry's Guide documents, the related industry, the item, the shipping range and the level. The price.

-The original cost of the breed, the press assistant, the publisher ... The ministries, the local need to calculate, determine the amount, cost, transportation costs ... the specific level of support for each item, the breed, the newspaper, the publisher in accordance with the regulatory regime.

2.5. For the administrative branch-career:

The requirement to calculate the cost of the cost of the budget regime and economic indicators-the existing social-existing society, all requirements for the addition of the regime, regulate economic-only-society must be done correctly and in advance. The 1998 NSNN decision-making, all the need to arise after the decision-making decision of the Ministry of the Ministry, the local order was to be arranged in the bill to be delivered. Accounting for the sector of the career of a career must be based on the mission of the unit and the local sector; simultaneously rearranging the network of facilities, pushing for the development of socialization in these fields, calculating the validation of the resources. terms of each sector: the NSNN includes a project of loans under the project program, receivship, tuition, aid, aid, contributions of institutions and individuals, ...

-The layout of a career in training education on the basis continues to rearrange the class network, which has taken into account the implementation of social advocates in this field, increasing the density of the education-training compared to the 1997 levels of each level. the budget for every step of the Second Central Resolution.

-A career in technology and environmental science, a priority for basic research, to deploy enough funding to implement state-level technology science programs, raise the density of this field to step into the agenda. The Central Committee. To focus the funding for important research works, for research institutes in the enterprise sector need to rearrange; requiring the construction of the 1998 project to implement the Prime Minister's 782/TTg on 24 October 1996. The government.

For provinces, the city of education in the field of education-training, environmental technology research in the NSDP is not less than the number of Finance Ministry inspections.

-The layout of medical, cultural, information, broadcasting, sports broadcasting, local sports, units, units to carefully scrutinize tasks, programs that ensure effective operations, prioritiate funding for important tasks; The mission was decided by the Prime Minister, the transitional missions of 1997, the terms of the policy, the regulations.

-The main administrative layout guarantees sufficient pay and salaries on the basis of the approved payroll. For regular business expenses the required amount, the amount of savings. Other genera such as procurement, repair, and division, and solidarity with the ability to balance the budget; the maximum restrictions on procurement of expensive property are not yet urgent; the integration of the assembly, the final, the final ...

-The main administrative level of the 1998 budget bill was temporarily applied as a regulatory level at the Ministry of Finance of 38 TC/NSNN on 18 July 1996.

2.6. For national programs: On the basis of the effectiveness assessment of each program to the end of 1997, rescanning the contents of each program, implementation time and implementation (including tasks and funds). The Prime Minister ' s decision base on rearranging the National Goals program was to implement the national target program in 1998.

IV. ORGANIZATION EXECUTION:

-1998 was the second year of the NSNN law, the ratio of the distribution of revenues between the budget levels and the number of additions from the upper-level budget to the lower-level budget as settled as 1997. Therefore, UBND requires guidance, inspection number, discussion organization, and aggregation of the NSNN in 1998 under the rules of NSNN law and law enforcement guidelines, Directive 416/TTg on June 14, 1997 of Prime Minister and Government. guidance at this message ensures both quality and time requirements.

After helping the province, the city instructs and announces the number of checks, the budget for provincial units and the lower local government, the Finance Department-The item in need of coordination with the IRS and the relevant agencies based on the number of checks. It was announced by the Ministry of Finance, the situation, and the specific task of economic development-the local society in 1998 to form a preliminary, budgetary project, the 1998 budget of the provincial capital of UBND, the city for the direction of the direction. The draft bill, the 1998 budget, had an opinion of the province of UBND, the city listed above as the basis for the Department of Finance-the First Section of the First Division of the Treasury, with the local government subordinated and with provincial agencies.

-The Central Ministry of Central agencies organizing guidelines, audit announcements, discussion organization, and aggregation of the NSNN in 1998 sent the Ministry of Finance on time and the banner (with an attachment theory) regulation at 09 TC/NSNN on 18 March 1997 and the Digital News. 14 TC/NSNN March 28, 1997, of the Ministry of Finance.

After helping the ministry, the central body instructs and announces the number of procurement checks, the budget spending for subordinated units; the Ministry of Finance (or the equivalent function) of the ministry, the central agency based on the number of checks announced by the Ministry of Finance, mission and specific work of the ministry in 1998, the construction of the collection plan, the 1998 budget of the Ministry of the Ministry of the Ministry for the complete opinion to have the base to discuss the I with the Ministry of Finance and to discuss with the subordinated units.

-The Internal Revenue Directorate, Development Investment Directorate, Capital Management and State assets at the business are responsible for guiding this information to subordinated units and public organizations, which reported the 1998 budget collection in accordance with the company ' s financial institutions. The field has been assigned.

-The Ministry of Finance will be holding a discussion of the collection bill, the 1998 budget with ministries, central agencies, provinces, Central cities, and major companies such as the following:

Phase I: The period of 25 July to 10 August 1997 worked as a discussion of the 1998 budget collection of ministries, local on the basis of preliminary projects as stated above.

Phase II: The period between August 25 and September 10, 1997 worked on a determined budget collection of 1998, which unified the budget layout for the ministry, the central body, the provinces, the city (after the ministries, the Central Agency had synthesized the bill). The budget from subordinated units; the provinces, the central city of the Central Committee aggregate the budget bill from the communes, the district, and the provincial units under the rules of the NSNN.

A specific schedule, the Ministry of Finance will announce later.