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Private 85-TC/NSNN: Additional guidance, revision of the State Budget Table.

Original Language Title: Thông tư 85-TC/NSNN: Hướng dẫn bổ sung, sửa đổi Mục lục Ngân sách Nhà nước

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FINANCE MINISTRY
Number: 85-TC/NSNN
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 18, 1992

IT ' S SMART

OF THE FINANCE MINISTRY

Guide
plugin, modify the State budget item

Implementation of the National Assembly Resolution IX, First Session (30-9-1992) on the "Ratification Of Organizational Structure And Members Of The Government" and the Members of the Government of the United States, No. 3-CP, No. 03-CP, No. CP, 05-CP, 26-10-1992, and 6 June CP, 7-10-10. of the Government on the establishment of government agencies and the 276-CT Decree on 28-7-1992 by the Council of Ministers on the implementation of the unity management of the fees and fees, Protocol 299-HSBT on 15 -8-1992 by the Council of Ministers on Board. Medical insurance. Decision No. 177/TTg, number 118/TTg on 27-11-1992 by the Prime Minister on the payment of tuition fees and rent in salaries;

To facilitate ministries, industries, and financial institutions, the State Treasury of the Accounting Department, track and decide the revenues, the state budget details are consistent with the new State Department organization and in line with the newly acquired regime. correct; the Ministry of Finance is complementary, modifying some of the chapters, items in the current State Budget Table are as follows:

I. CHANGED THE NAME AND THE NEW CHAPTER

1. Change the name (A) code 01 (old) "State Council" by chapter (A) code 01 (new) "Office of Parliament and President of the State". In 1992 and 1993 the case of the Office of the National Assembly and the Office of the President of the United States had not split into two Grade I-expected units, the revenues-the state budget was accounted for and decided on the chapter (A) number 01 (new) the Office of Parliament and Chairman. Water, type 15-00-1, entry-the corresponding cost of the current State Budget Table.

2. Change the name (A, B, C) number 11 (old) "State Science Committee" by chapter (A, B, C) code 11 (new) "Ministry of Science, Technology and Environment", which holds the category 10 and the categories in that category for accounting, records the revenues, budget expenses. State of the Ministry of Science, Technology and the Environment.

3. Change of the name (A, B, C) Code 12 (old) "State Inspecer Committee" by chapter (A, B, C) code 12 (new) "State Inspector"; State budget receivings of the State Inspector Committee of the State of the State of the Code, reflecting on the chapter (A, B, C) number 12- category 15-paragraph 00-category 1 item corresponding to the current State Budget Table.

4. Change of name (A) code 40 (old) "Office of the Council of Ministers" by chapter (A) code 40 (new) "Government Office", State budget receivings of the Office of the Office of the Government of the Government of the Government of the Government of the Government of the Government of the Office of the Government of the Government of the Office of the Government of the Government of the Office of the Government of the Government of the Office of the Government of the Office of the Government of the Government the application of the State Budget Table.

5. Change the name (A) code 13 (old) "State Committee of the Matter" by chapter A code 13 (new) "Board of Government Physics". State budget revenues of the Government Board of the Government of the Government ", reflecting on the chapter (A) code 13 (new) by type, paragraph, class-the corresponding item of the State Budget Table.

6. Change of the name (A, B) code 78 (old) "Government Organis/Committee" and the Organization of Government "by chapter (A, B) code 78 (new)" Board of Government Organizations "and the Organization of Government-cadres of government". The revenues, the State budget of the "Board of the Government-Government of the Government" and the Directorate of Government-cadres of the government's " accounting, counter-image (A, B) code 78 (new)-type-of-the corresponding section of the State Budget Table.

7. Huuu quit the 66A "State Archives" under Decree No. 06 /CP on 27 October 1992 of the Government on the delivery of the Government of the Government to manage the State Archives. The revenues-the state budget of the State Archives of the State Archives, reflects on the 78A chapter of the "Board of Government Affairs" and, in accordance with, the terms, class, the corresponding item of the State Budget Table.

8. Huxiu quit the chapter (A, B, C) code 27 (former) "Ministry of Trade and Tourism", "Department of Trade and Tourism", and "Chamber of Commerce and Tourism" to form the "Ministry of Commerce" under the resolution of the IX National Assembly, the First Session (30-9-1992).

9. Open additional chapters (A, B, C) code 27 (new) "Ministry of Commerce", "Department of Commerce", and "Chamber of Commerce", which holds the category 07 and counts, class in that category for accounting to reflect the revenues-the state budget of the "Ministry of Commerce", "Department of Commerce", "Chamber of Commerce".

10. Open additional chapters (A, B) code 49 (new) "General Tourism" and "Tourism Company"; the revenues of "Tourism Directorate" and "Tourism Company" accounting for (A, B) code 49 (new)-type 09 and the terms, class, corresponding items of the Budget Section. The state.

11. Huuxion chapter (A, B, C) code 30 (old) "Ministry of Culture-Information and Sport", "Department of Information and Sports Culture" and "Department of Information and Sports Culture" to establish, "Ministry of Culture and Information" under the National Assembly Resolution IX-First Session. (30-9-1992).

12. Open additional chapters (A, B, C) code 30 (new) "Information Culture Department", "Information Culture Department", "Information Culture Department". Maintain the type 12 and the terms, class of that type for accounting, reflect the receivations, the details of the "Ministry of Information Culture", the Information Culture Department "and" Information Culture Department ".

13. Open additional chapters (A, B, C) code 57 (new) "Total Bureau of Fitness, Sports", "Sports Department", and "Sports Gymnast". The revenues, state budgets of the General Sports Department of Sport, Sports Department and the Gymnast Gymnast in chapter 57 (new)-type 13-paragraph 3 and the respective items of the State Budget Table.

14. Huxiu quit the 19A chapter (old) "Ministry of Transport and Post Office" to form "Ministry of Transport" under the resolution of the IX Congress, the first meeting (30-9-1992) and the holder (B, C) code 19 (old): "Transport Department" and "Chamber of Transportation". transportation ".

15. Open additional chapter (A) code 19 (new) "Department of Transport". Holding the category 05 and the provisions of that type of the State Budget Table are now available for accounting, reflecting the revenues, receivship, state budget of the "Department of Transport".

16. Open additional 46A (new) "Total Post Office". The revenues, the State Budget of the General Office of the General Office of the Office of the Office of the Office of the Office of the Office of the State of the Office of the State of the State of the United States.

17. Open additional chapter 08A (new) "National Committee of the Nation and the Mountain". The revenues of the National Committee and the Mountain are accounted for at 008A and by type-of the corresponding section of the State Budget Table.

18. Huuy dropped out of the 43rd chapter of the Central Economic Management Research Institute under the Government's Resolution 07-27-10-1992 on the delivery of the State Planning Commission "Central Economic Management Research Institute". The revenues-state budget of the Central Economic Research Institute of the Central Economic Research Institute are audits in chapter 07A "State Planning Commission" and in the type-of-section-the corresponding section of the State Budget Table.

II. OPENING NEW AND NEW ENTRIES

1. Section 35 (new) "Other charges and fees" for accounting and tracking of toll and fees submitted to the state budget by Decision No. 276-CT on 28-7-1992 by the Council of Ministers and N$ 48-TC/TCT on 28-9-1992 by the Ministry of Finance.

For state-owned enterprises, career administrative agencies, collective and private economic institutions when paying fees and fees into the State budget, the certificate of the filing of the deposit-type-class-corresponding and section 35 (new) "toll". and the other fee. " The fees and fees that arise have submitted the state budget from 01-01-1992 to the 30 "other tax return" and section 47 "Other Thu" of the budget that remain intact, not adjusting to section 35 (new); late 1992 still decided on section 30 and section 47.

Holding the 12 "tuition fees", section 13 "fee collection" and Section 31 obtained "traffic fees", to the accounting of the charges and fees on the stipulation at the 300 TC/NSNN Decision on 03-10-1987 and the 556 TC/NSNNs on 12-12-1989 by the Ministry of Finance.

2. While waiting for the improvement of the new wage regime, now open up the following items for the accounting, which tracks the amount of money that prepaid the wages:

Section 82 (new): "Health insurance"

Section 83 (new): "Tuition Allowance"

Section 84 (new): "Home-lease allowance".

The agencies, the unit that envisaged levels when spent on Health Insurance, subsidizated tuition fees, subsidizated rent for cadres, state officials, armed forces, certificates of entry into the chapter, type, paragraph, corresponding class of the state budget entry. show and match the above mentioned items.

3. To the law that reflects the income tax on the state budget by the Tax Ordination of 26 March 1991 of the State Council. The number of individual income tax pays directly to the state budget or the agencies, units, and businesses, the collective organizations submitted instead of the employee worker cadres in their unit, the certificate from the filing of the 98A chapter "The Income Tax from the Personal Economy"-the type. -the corresponding class-section 25 "Income Tax"; not the sum of the invoice code of the taxpayer.

For the winners of the Lottery Lottery when paying income taxes on the State Budget account from the deposit in chapter 98A-type 14-paragraph 1-8th section 25.

III-SYSTEM OF CATALOG NUMBER 4, AFTER ALREADY
ADDITIONAL, REVISED 85 TC/NSNN.
December 18, 1992

Chapter Number A


Program Name

Chapter Number A


Program Name

I-State power agencies.

II-Member agencies
of the Government

01

Office of Congress and President of the Nation

04

Defense Department.

02

The Supreme People's Court.

05

Foreign Ministry

03

The Supreme People's Control Institute.

06

Interior Ministry

08

The National Committee and the Mountain.

07

State Planning Commission.

11

Department of Science, Technology and Environment

III-Government agencies

12

State Inspector.

13

Government panel.

14

State Bank

41

Vietnam Academy of Social Sciences

15

Finance Ministry

42

Vietnam Academy of Sciences

16

State Committee on Investment cooperation

44

State Economic Finance

17

Ministry of Labor-Trade and Social Affairs

45

Statistics General

18

Build

46

Post of Post Office

19

Transport Department

48

Oil and Gas Corporation

21

Ministry of Energy

49

Tourism Directorate

22

Ministry of Light Industry

51

Customs Directorate

23

Ministry of Agriculture and Food Industry

54

The Directorate of Hydrometeorology

24

Ministry of Forestry

56

Department of Land Management

25

The Ministry of irrigation.

57

Total Sports Sports

26

The Ministry of Fisheries

58

The Central Committee of the Central Committee

27

Ministry of Commerce

64

Map of the Map

30

Ministry of Culture-Information

65

State Physical Reserve

31

Ministry of Education-Training

67

Expert Service

33

Department of Justice

68

The Voice of Vietnam.

34

Ministry of Health

69

Vietnam Television.

35

The Ministry of Heavy Industries

70

Vietnam News.

40

Government Office

71

The Central Administrative Academy.

78

Government officials.

72

H. C. M Museum.

75

National Atomic Energy Institute

73

National Institute of Technology

76

The War Crimes Commission.

74

The Order of the Order

77

Expert Co-operation

89

Vietnam Women's Association

79

Professional cooperation board.

90

The Communist Youth League of Ho Chi Minh City.

80

Government Border Force.

91

The Central Committee of the Republic of Vietnam

IV-Party, body and other units

96

Other units

85

Communist Party of Vietnam

97

Tax revenues from the collective economy

88

Vietnam Labor Federation.

98

Tax revenues from the individual economy.

99

Other relations of the Central Budget

This announcement came into effect on 01-01-1993. Ministries, disciplines, local and financial institutions, taxes, State Treasury of the ranks and other agencies are involved in implementing the accounting and accounting of the revenues-the state budget expenses in accordance with the additions, amendments to the chapter and the item of the government. the state budget is specified in this message.

KT. MINISTER.
Chief.

(signed)

Phan Van