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Circular No. 54/2001/tt-Btc: Guide To Build The State Budget Estimates For 2002

Original Language Title: Thông tư 54/2001/TT-BTC: hướng dẫn xây dựng dự toán ngân sách nhà nước năm 2002

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Circular build estimates state budget in 2002 made only thịsố 16/2001/CT-TTg dated 21 June 2001 of the Prime Minister of the economic development plan xâydựng-budgeting and social năm2002 State; The Ministry of Finance shall guide the evaluation of the implementation of the 2001 water sáchnhà banks and build the State budget estimates for 2002 are as follows: A-điềuhành organization and reviews the implementation of the State budget in 2001: I-điềuhành organization last 6 months of budget 2001: results of hiệnnhiệm service of social-economic and State budget for the first six months of 2001 saw : the economic situation, the budget continues the trend of positive developments; mộtsố the field of culture and social progress; the security situation-politics vàtrật social safety order is guaranteed.

However, on the cạnhnhững results achieved, the fact has incurred many difficulties have major decisions: trunggiải agricultural goods consumption slow, the price is decreasing; export cótăng however, but not yet reaching out; the number of people employed has tended to giatăng; social ills still fierce. State budget collection in some vựcđạt low and not keep up the pace of development of the economy. The work of triểnkhai budget estimates in a number of local and slow, volume thựchiện the basic construction from GOVERNMENT EXCESSIVE credit and investment resources in 2001 reached kếhoạch, low foreign direct investment tends to increase the nhưngcòn slowly, some of the target program delays; the new đạt45 GOVERNMENT EXCESSIVE spending, 4%; in that genus XDCB investment only reached 35.7%. The deployment of social chủtrương the areas of education, health, culture, sport vàthực pilot financial management support for some vịsự having a single currency results are limited.

From the above situation, asked ministries and localities based on the goals and tasks of developing socio-kinhtế and estimation of incomes and expenses budget was the Government Affairs all year, trong6, late 2001 continued to implement the proposed solutions from the beginning of the year, cácgiải additional in France under resolution 05/2001/NQ-CP on 24/5/2001 củaChính seat in which focus made the following solutions: 1-currency GOVERNMENT EXCESSIVE: to promote the quảđạt are and fix those exist in performing the task of collecting GOVERNMENT EXCESSIVE năm2001, to strive to increase revenues beyond estimates and reduce overspending GOVERNMENT EXCESSIVE theoNghị 2001 decision 38/2000/QH10 on 28/11/2000 of the Parliament; the ministries, Central phươngtập directs the effective implementation, the work of strengthening the management of lýthu and lost against the 2001 GOVERNMENT EXCESSIVE according to Directive No. 15/2001/CT-TTg ngày11/6/2001 of the Prime Minister no. 5501 and TC, TCT on 14/6/2001 củaBộ finance.

2-About GOVERNMENT EXCESSIVE spending: hànhngân thing work book of the last 6 months in 2001 focused implementation of the following measures: implementing vụtheo the right estimation has been delivered; genus tight management guarantees the right mode, địnhmức savings and efficiency. The Ministry and local initiative according to toánchi operating budget was the Government Affairs, additional outside financing for the đơnvị in both the Central and the central cities, except hợpthực the need for force majeure. The budget of the local government chỉsử level of backup appliances to tackle the important task of sudden comes sinhtrong years and deal with the situation of disaster relief, hunger may occur, speeding thựchiện investment plan construction, completing the procedures to have broadcasting and payment of capital cứcấp for the mass was performed in accordance ensure đủvốn for these works have enough procedures; your organization khaithực current development situation and capital transfer XDCB not yet delivered by the project, vịtriển single opening slow for the project, other units are eligible under Decision định146/2000/QD-TTg dated December 22, 2000 of the Prime Minister; not to love trạngvốn waiting works. Remove promptly obstacles hard to keep pushing nhanhtiến ODA disbursement level (such as: clearance, the main tụchành craft simple, reciprocal financing arrangement, ...).

Khaithực development organization the national target program by decision No. 72/2001/QD-TTgngày 4/5/2001 of the Prime Minister of the United goal giagiai program 2001-2005; accelerate implementation and allocate funding for the kịpthời program objectives have been arranged in the estimation, Geta program of poverty alleviation and employment, 135 program and project trồngmới 5 million ha of forest.

The local phảicăn on the possibility of currency operating budget to budget: for the phươngcó ability to budget revenues exceeded the estimates, it should use the account beyond the currency of preference capital bổsung for the construction of infrastructure, the local social-economic, for the neutralization of chươngtrình turns canals and rural roads , works fulfil my duty in 2001; support the development of production-business development, giốngcây, just like children; repayment of loans to invest in infrastructure, social-economic, investment loan debt cáckhoản XDCB of debt and of the shallow marine company; increase the Fund financial dựtrữ; no additional administrative expenditure, shopping, this page chữanhững the page device is not really necessary.

For the local, some revenues likely deficit estimate, the need to exploit the đấutăng pollen source is likely to increase to ensure the estimation in đượcgiao; at the same time proactively rearrange the task for thucủa sources suits local budgets on the basis of guaranteed funding for the task of socio-economic pháttriển as important as investment in agricultural development spending-nôngthôn-education, training and science and technology, social assurance ,...

II-reviews tìnhhình make the State budget in 2001 as the basis of construction estimation thu, 2002:1-chinăm About currency ngânsách State: base on love hìnhthực the first six months of the year, reviews the results of revenue in 2001 on the basis of real hiệncác measures strive to complete and surpass the estimation was given the tạiQuyết No. 206/2000/QD-BTC dated 25/12/2000 of the and mứcthu strive to attach number 5501 TC, TCT on 14/6/2001 of the Ministry of finance;, which focused the analysis some of the following problems: analysis of nguyênnhân impact on the results of the 2001 implementation: the implementation compared to kếhoạch for the only goal of the output products , production and consumption, price, sale price, ...

Hưởngcủa image analysis mode, additional policies, modifications to local revenues.

Clearly define the number of outstanding weeklyprotection Money 2000 switch, the number was obtained in 2001; stated rõnguyên people and handling measures. On that basis, determine the number of năm2001 and the number must submit a budget in 2001.

-Giatăng value added tax Number must arise in 2001; the number of completed for business trongnăm 2001; expected to complete in 2001 moved in 2002.

1.1-In the State sector: hold business sảnxuất situation of the enterprises, the assessment of the situation of capital-asset, côngnợ, volatility increases reduce the price of fixed assets-the number of workers-salaries-sales-production costs-The technical-economic norms to the situation of production and consumption are primarily profit-making and cáckhoản budget.

Guest, giákết analysis results of the work of the Organization and management of the implementation process of career management vụquản tax. The disadvantages and advantages in 2001, triểntrong in 2002 and the ability to play the next year.

1.2-côngthương industry and service sector: management of chargeable VAT payers miners by the method of deduction:


Assess current hìnhthực tax and paying the tax, of the unit.

Fluctuations in the number of lượngđối objects managed in 2001 compared with 2000.

Revenue management for VAT payers miners under the direct method: through the tácđăng signing the tax level, management level assessment income households: households tax registration Declaration hiệnkê and granted tax code than the actual number of households trading; sốhộ has been granted registration.

Vềdoanh number of management levels compared with actual sales business: the situation declared, chỉnhdoanh number, value, taxable income and tax of objects; mứcđộ adjusted sales, VAT and tax for each group of items.

1.3-in the area of foreign investment: total number of licensed nghiệpđã, expire, the number of dissolution, of validity; in that: the number has gone into production, the number of businesses are building, sốdoanh industrial deployment.

A total of tổngquỹ workers, salary, revenue, costs and production efficiencies.

Reviews, analysis of sốthu from the contractor, subcontractors on the area-especially dầukhí contractors.

1.4-Use Tax dụngđất agriculture: on the basis of the thuếsử agricultural land-use reviews mining results more area to limit the tax book chịuthuế; the result of the tax debt, the price of paddy tax ... so with toánNhà water.

The aggregate results thựchiện long, farmland use tax reduction in 2001 for quyđịnh objects in resolution No. 04/2001/NQ-CP of the Government on 24/5/2001 and informed tưsố 41/2001/TT-BTC on June 12, 2001, the Ministry of Finance's additional instructions the exemption, agricultural land use tax year 2001 under resolution No. 04/2001/NQ-CP.

1.5-tax, rents: General đấtđã area set up to manage the currency compared with land in the locality.

Breakdown by cácchỉ goal: the number of enterprises, land diệntích are used.

The number of enterprises, diệntích the soil and land lease has taken on the tax.

The number of enterprises, diệntích the soil and land lease cannot afford currency; requires clear analysis nguyênnhân (do not yet contracted land rental, do not use unit area vàcác other causes).

1.6-the source-level thutừ the land and House for sale: nợtiền level situation assessment of land use. Analysis of case work standing debt, title xuấtcác measures.

Affected củaviệc issued a number of policies aimed at speeding up the granting of hữunhà rights in land use, such as: discount policy-apartment-style condominiums, hỗtrợ money granted land to the beneficiaries of the revolution, reducing the amount of seniors theothâm home staff member ,....

1.7-costs-lệphí: thunộp situation assessment fees-fees of institutions of Central, provincial, district, commune, Ward has thuphí-fees: number currency, numbers are allowed to leave, the submission of the budget.

2-On the genus ngânsách State: 2.1-Basic xâydựng: genus focused review and classification of the entire project, the work of kếhoạch of the 2001 investment ministries, sectors and localities; assess hìnhkhối the amount taken and paid capital of first 6 for each programme, works; on the basis that made processed under the principle of equity: urge accelerating tiếnđộ performed and quick payment arrangement for the project, the work đầutư serves for developing agriculture and rural economy (irrigation, dikes), disaster prevention; study, improvement, manufacturing plant, just like children; Programme Group A reciprocal capital, ODA projects, projects completed in 2001.

Do chuyểnvốn not yet delivered by the project, the unit deployed to slow the project, vịkhác. Decision delayed and cut projects, not enough investment tụcđầu capital works; the project deems ineffective or is not really necessary.

2.2-for cáckhoản chi building works of infrastructure of social-economic welfare works, xãhội, fund development, investment in agriculture and rural development, forest táitạo of the local budget revenues from the delivery of the land use, land tiềnthuê, money selling state owned housing revenue from the lottery operation, kiếnthiết, agricultural land use tax, tax on forest resources; the specific price cầnđánh local ability to make each account currency to spend accordingly; the case of currency did not meet estimates, the need to adjust the corresponding costs, chỉthực we spent when there is actual currency to avoid debt volume no beats paying sources.

2.3-for cácChương the national goal: on the basis of cost estimation has been delivered and độthực, the governing body of the national target program and phươngcần reviews of workload performed both in 2001 (the base of Government Affairs and kinhphí level directory of the target program is announced , đánhgiá, integrating distribution situation and allocate funding to the mụctiêu program); the situation and the measures the Organization implemented the national mụctiêu program by decision No. 72/2001/QD-TTg dated 4/5/2001 of tướngChính on the national target program 2001-2005.

2.4-for regular spending cáckhoản: based on the estimation of the budget was delivered early and the genus đượcđể revenue, progress of tasks to assess the ability to perform cảnăm with the actual situation of the Ministry, the local unit. Reviews of the genus nămcần genus breakdown both from the budget allocated and spent resources from sources obtained đểlại according to the prescribed regimes, which clearly analyses the structure of wages (salary cảtiền), the nature of salary and expenses getting buộctrích by Liang (social insurance , health insurance, Union funds, ...), cáckhoản chi regular services and unscheduled expenses or no regular tínhchất (shopping, repairs, ...) to make the layout calculation base ngânsách in 2002.

B-build dựtoán currency, State budget expenditure in 2002: I-goal, yêucầu for construction financing currency, the State budget for 2002:1-required: construction estimating revenues, State budget expenditure in 2002 is the target base, tasks triểnkinh socio-economic five-year plan 2001-2005 and of the industry in 2002 , local.

Nhànước budget estimates for 2002 are positive effects to create a stable environment, convenient for sảnxuất-business in order to promote production and business development, thuổn, supplies of solid, steady accumulation of important contributions continue to consolidate the country's potential năngvà created the momentum for the development of the next year đảmbảo, completing objectives, mission 5 year plan 2001-2005.

Create the biếntích switch in the structure of GOVERNMENT EXCESSIVE again, thoroughly saving, against wasting away the whole event đôivới organization, payroll administration, Party, State agencies, organizations and unions; increased focus for investment and development, chosự education and training, science and technology, ensuring real hiệnnhiệm funding of the national defense and security, improve salary regime a step further, chếđộ subsidies for people with the revolution, make the program delete hungry giảmnghèo, social subsidies in GOVERNMENT EXCESSIVE. Boost make socializing a bướcquan in the areas of education, health, culture and sport to huyđộng more industry development resources.


NSNNphải estimation of construction done right the GOVERNMENT EXCESSIVE regulation and guidance documents thihành the law, strictly the rules of tasks, powers, organisation, content, budget thảoluận report estimating the budget, ensure the correct sởtính, the base of the request form and submit time reports.

2-objective: a) the estimation ngânsách nướcphải home collection ensure resources to perform the important task of the country, at the same time a policy encouraging accumulation vựcdoanh area to facilitate career development to create sustainable long-term revenue. GOVERNMENT EXCESSIVE income estimates are đượcxác on the basis of the analysis, prediction factors in economic growth, the market, pricing, expected the full effects of the adjustment policies instituted độthu (income tax for high income earners, costs and fees, ...). Toánthu State budget projections must be built on the basis of the mode according to the đúngnhững provisions of the laws and ordinances of tax and the State's regime, đồngthời calculates the full implementation of the regulation issued on sảnxuất incentive-business, increase exports, expand the market; implement the management phápcải currency, strengthening the fight against smuggling, lost and business fraud; make the commitment to the process of regional economic integration and.; ensure GOVERNMENT EXCESSIVE positive revenue estimation, feasibility, high solid, built dựngdự payment currency in 2002 with encouraging GOVERNMENT EXCESSIVE striving 20-21% of GDP, in the đóthu tax and fee of 18-19% of GDP. The estimation by the Ministry, local tăngtối least 10% over the level estimated in 2001.

b) nướctập home ngânsách genus estimation central tasks of socio-economic development, ensure security, quốcphòng; at the same time to save principle holds, ensure the hợplý relationship between the genus and often genera development investment; boost layout, backup trữđể proactively dealing with disasters flood, handle the unscheduled tasks phátsinh.

c) balance ngânsách State: phảiđảm security fee and Tax Collectors often genera at reasonable level, savings and ensure payment nợđến date, continue funding arrangement make adjustments of salary mode; dànhtỷ appropriate rate accrued for the development investment.

Target nhànước must correspond with the ability to borrow in the country and certainly preferential foreign loans. Limited short-term loans with high interest rates to offset the target sáchnhà the water.

d) for ngânsách of the local government levels: the work quyếtđịnh and budget estimation of levels of local government in 2002 under the quyđịnh of the law on the State budget; the 2002 budget is the budget during the kỳổn plan (2000-2002), the local authorities held up the estimation of incomes and expenses budget of his level are the base of revenues is determined on the basis of: cácnguồn Division rate currency between the central budget and local budgets are stable theoquyết of the Prime Minister has delivered in 2000 and 2001.

Additional numbers from the Central ngânsách to the local budget balance (if any) are charged at 3% additional level sovới 2001 (including the additional number targeted often in nature, additional salary regimes added in 2001).

In the range nguồnthu are defined as above, make estimating the local budget expenditure: principles of đảmbảo not exceed local budget revenues are affected, focusing the priority task of building the infrastructure (including làngnghề infrastructure, tourism infrastructure) solidly investment priorities, culture and rural giaothông canals; increase funding levels made the task of renovating and triểngiống trees, just like children; speeding up the shift of crops, livestock; the tácxúc trade, expanding and looking to export markets; ensure business phíphát career education and training, science and technology, environment, culture, ytế, ...; increase investment mission poverty reduction, job creation, combating social ills; thoroughly efficient administration, limited chimua, fix the equipment.

Continue to make cơchế genus layout for a target number respectively with the whole or part of the tax revenues đốivới use agricultural lands, rents, dụngđất history, ... According to the current rules.

Tưxây head mechanism made up of infrastructure, border gate economic zones from the House budget revenue sources of local nướctrên gate economic zones according to decision No. 53/2001/QĐ-TTg ngày19/04/2001 by the Prime Minister on the policy for economic khẩubiên door area.

The budget of the local cấpchính standby arrangement from 3-5% of the total budget expenditure according to quiđịnh in Decree No. 87/CP dated December 19, 1996 by the Government. Additional layout Quỹdự financial reserves at levels reasonably necessary under the provisions of Decree số51/1998/ND-CP dated 28/7/1998 of the Government.

II-the weak dungchủ of estimating revenues, State budget expenditure in 2002:1-About currency ngânsách State: thutheo estimation of construction guidelines in circular No. 103/1998/TT-BTC on 18/07/1998 of the chínhhướng hierarchy, created, Executive and State budget settlement đồngthời note the following principal contents : 1.1-In areas of the State: a giatăng: value added tax) tínhtheo VAT Law, Decree No. 79/2000/ND-CP on 29/12/2000 .. .treason their Own circular No. 122/2000/TT-BTC on 29/12/2000 of the Ministry of Finance shall guide thựchiện.

b) income tax nhậpdoanh: calculate and estimate according to the following guidance documents: circular số99/1998/TT-BTC dated 14/7/1998 of the Ministry of Finance shall guide the implementation of Decree số30/1998/ND-CP dated 13 May 1998 from the Government detailing the law thuếthu enter the business.

Decree số26/2001/ND-CP dated 4/6/2001 of the Government revising, supplementing some articles of the Nghịđịnh No. 30/1998/ND-CP on 13/5/1998. When calculating the additional tax notes: "Cáccơ business has favorable business location, business category bịcạnh picturesque little bring high income, after corporate income tax theothuế 32% probability that the remaining income compared to the equity we have hơn20% higher then the number exceed 20% suffered additional corporate income tax to 25% thuếsuất". Note: starting in 2002 made the tax thuếthu added 32% for enterprises with production facilities-business has enjoyed a 25% thuếsuất the provisions in detail a, point 1, section V, section B in circular No. 99/1998/TT-BTCngày 14/7/1998 of the Ministry of finance.

c) Currency used capital: make mứcthu use the unified capital in proportion to 0.15% (1.8% per year) for nướccó Home equity in the business.

1.2-in the area of foreign investment: a) income tax nhậpdoanh; tax for income from the transfer of capital; transfer tax benefits to foreign nhuậnra: Computer estimation according to the cácquy defined in circular No. 13/2001/TT-BTC on 8/3/2001 of the Ministry of finance "Hướngdẫn make regulations with respect to the form of the law of FOREIGN investment in South tạiViệt".

Note: The liênquan element to the determination of tax, such as Moving the hole of the táckinh business contract, adjustment of tax rates and tax incentives on tax exemptions.

For chuyểnlợi tax profits abroad, based on the 2000 tax year and trướcđể to determine the number of profits of foreign investors has not moved; Council of thờidự opinion of profits of foreign investors will arise in 2001để determine the number of transfer tax offshore profits in 2002.


b) for the chinhánh of foreign organizations operating in Vietnam: made according to tưsố 08/2001/TT-BTC on 18/1/2001 directions supplement nhậpdoanh income tax regulations apply with respect to the branches of foreign organizations operating in South tạiViệt defined in circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of Tàichính.

c) mặtđất rent, water: for organizations and individuals in the country make leasing the land as stipulated in part I tưsố Info 35/2001/TT-BTC dated 25/5/2001 of the Ministry of finance instructed the thuêđất paid by venture capital contribution, the value of land use of the organizations , giađình, domestic individual households.

For sales to foreign investment nghiệpcó: performs as defined in decision No 189/2000/QD-BTCngày 24/11/2000 of the Minister of finance regarding the issuance of A regulation vềtiền, the land, the water, the Sea applies to the form of the nướcngoài investment in Vietnam.

1.3-Use Tax dụngđất agriculture: Căncứ current collection mode according to the provisions of the agricultural land use tax laws text vàcác tutorial to build the State budget revenue estimates; which need a clear analysis and xácđịnh: thuthuế and level area for the object to poor households (poor standards prescribed in decision số1143/2000/QD-LĐTBXH on November 1, 2000 by the Minister of labor, invalids and Xãhội).

Area, thuthuế level of the households in the commune in the program of socio-economic development of hộicác town particularly difficult mountainous and remote areas (program 135).

Area, thuthuế level for an area of rice crops, coffee.

1.4-Free petrol: follow tạiThông Investment Guide No. 6/2001/TT-BTC dated January 17, 2001 of the Ministry of finance guidelines hiệnNghị No. 78/2000/ND-CP on December 26, 2000.

1.5-nhậpđối income tax with high income: made under the income tax Ordinance for the high input cóthu (Ordinance No. 35/2001/PL-UBTVQH10 on 31/5/2001) and the writing hướngdẫn made.

1.6-charge and lệphí: real hiệntheo current collection policies with listing fees and charges are specified cụthể in circular No. 21/2001/TT-BTC dated 26/4/2001 of the Ministry of finance dẫnsửa direction change some content in circular No. 54/1999/TT-BTC dated 10/5/1999 of BộTài.

2-On the genus ngânsách State: ministries, central agencies, the budget level estimation estimating năm2002 State budget must base the number of expected delivery of notice; on the basis of the regime, the mứcchi pepper as required, the base volume tasks, focus kinhphí layout for these important tasks, the Mission has been the seat of Government decision tướngChính; at the same time to thoroughly save against waste. Xâydựng the 2002 budget estimates, each sector, each Ministry, the central agencies, local postulate holds must continue socializing; combined lựcNSNN sources and resources mobilization of the society according to the prescribed regimes to thựchiện the Mission of each sector, the unit is better. Specific to a sốlĩnh consists as follows: 2.1-for developing chiđầu: 2.1.1-first tưXDCB: tưcho head only GOVERNMENT EXCESSIVE Capital works infrastructure without profitability and not recovered đượcvốn. Construction estimating basic construction investment spending focus must ensure the following: trìnhtự for the infrastructure works, social-economic priorities for the State's key cáccông has important implications for the socio-economic triểnkinh the period 2001-2005, the irrigation thiêntai prevention chemical neutralization program, canals and rural roads, cáccông effective transition process from moving through 2001, sẽhoàn the works put into use during the year; clearly define the needs of capital tưđối head with prepare the project, important work of preparing construction in vànhững next year; the capital has been GOVERNMENT EXCESSIVE advance from previous years need to arrange to return the book toánngân project; determine the volume of specific basic construction investment đãthực in the year 2001 does not yet have the source of payment. Calculation đốiứng equity estimates for programs or projects using the loans, foreign aid; the côngtrình Government 135 program. For group work C must xâydựng estimation under the principle of ensuring spend over 70% of capital for the next trìnhchuyển; the construction works of the new capital to complete the layout thờihạn not exceeding 2 years.

The work was đưavào in the 2002 budget estimates must have enough investment procedures XDCB and duyệttrước in October 2001.

For the đầutư project from the source of the loan on lending, the project owner must proactively arranging self đốiứng to match the content of the agreement has been signed and the financial regulation trongnước to not affect the progress of the project.

Continue to build investment dựtoán back for the oil and gas industry from profit đượchưởng from Vietnam joint venture gas-Buckets in accordance with the Prime Minister.

Continue to implement the investment estimation xâydựng for the construction of infrastructure, the socio-economic cáccông the social welfare, housing, fund development investment for agriculture rural vànông, which focuses on improving livestock breeds, crop; quỹrừng regeneration of the local budget from the source: currency over the use of land, tiềnthuê land, collect from lotteries, collect money to sell the State-owned housing, agricultural land use tax, tax on forest resources, ... as of 2001.

Implementation mechanism of bốtrí estimation chi made the project on development of social-economic infrastructure từnguồn hydropower water resources tax collectors, the investment return for the vựckinh international gate area under decision No. 53/2001/QD-TTg dated April 19, 2001 tướngChính's Government.

2.1.2-chihỗ for production and business development: continue support books hiệnchính trade promotion activities, search the market expansion, product consumption goods as agricultural products, priority for the trọngđiểm products, key industry; for businesses to do business efficiently, do every xuấtkhẩu.

Support restoration, pháttriển and produce seed, just like you.

Support for dynamic vớihoạt public utility, the public enterprises that collect number does not offset the full cost, đượchỗ under the provisions of the Government aid.

2.1.3-Chi bùchênh difference of interest credit loans State-investment development follow the circular số43/2000/TT-BTC dated 23/5/2000, circular No. 53/2000/TT-BTC dated 6/6/2000, Thôngtư of the TC 59/27/9/1996 TCNH, circular No. 02/2001/TT-BTC on 05/01/2001 củaBộ finance. The following interest rates support the investment according to the Decision định58/2001/QD-TTg dated 24/4/2001 of the Prime Minister.

2.1.4-for chidự store state: căncứ in State reserve duty was delivered, the branches, are responsible for defining the level of price Bailey ... .. .wanted reserve units to 31/12/2001; expected bổsung rate reserve each type of goods, materials and construction estimating home reserve nướcchi genera preserved goods industry's reserve unit, 2002.

2.2-for the chitrợ policy: expenses subsidies, support to the cost of the policy for mountainous areas defined in the Decree số20/1998/ND-CP, no. 1196/CP on KTTH-December 28, 2000, the Government was tínhtoán according to circular No. 11/1998/TT-LB/BTM-BTC-BKHĐT UBDTMN-31/7/1998. Continue to implement the grant does not collect money for writing paper and họcsinh medicines No. 1196/CP on KTTH-28/12/2000 of Chínhphủ.


The original breed giágiữ aid expenditures, subsidies to the press, Publisher, price, ... really hiệntheo the current mode. The Ministry, the local unit of computing technical support giátrên expenditure need basis clearly define the quantity, price, shipping costs, the level of subsidies cụthể for each item according to the prescribed regimes.

2.3-for main chihành career: tiếptục funding arrangement made salary mode reform under the Central resolution VII (Party Đạihội VIII).

Genus estimation sựnghiệp layout of the education-training and environmental science and technology under the Central quyếtTrung II (Convention VIII): make sure the 2002 budget on the date of vitoàn (including investment, often genera, the genus from domestic aid, vaynợ, salary increases, ...) for the education and training sector reached trên15% the fields of science, technology and the environment reaches 2% of GOVERNMENT EXCESSIVE spending, đồngthời made to adjust the structure and expenditure management policy to ensure effective, practical. For the field of culture and information arranged by resolution Trungương V (the VIII Party Congress).

Priority project layout toánchi medical career, sport a sensible way, save your chặtchẽ, mission, program to ensure effective operation, staffed currently đểthực funding policies of the regime has to be the authority.

Genus tếcần business career to focus on several areas of focus, the key; each industry, each place phươngcần have the research, adjust expenditure structures ensure high gópphần performance requirements promoting economic structure transformation, pháttriển agricultural production support, ensure the maintenance and repair of the infrastructure and the economic and social importance.

The layout of the main chihành estimation (governance, party, unions): calculate the true norm độchi target mode as specified, thoroughly saving for those expenses as tiếpkhách, conferences, group, group, ... for the use of the vụchi from the source of loans, aid need to establish detailed estimation according to the từngdự project and calculate the reciprocal of the capital enough Vietnam according to the commitment and độquy mode.

In 2002 real hiệnchuyển some business units have the currency to the free form kinhphí cover page; implementation of pilot securities currency, securities finance expenditure for củaĐài media activities under decision 87/2001/QD-TTg dated 21/6/2001 Thủtướng's Government.

In the process of tínhtoán the estimation of administrative units, need to report income career full of đủcác task from the revenue source of fees and other revenues are leaving the genus theochế speed regulations.

2.4-for chithực the target program: for the chươngtrình national goal: funding arrangement, content deployment tasks and thựchiện management mechanism in accordance with the decision No 38/2000/QD-TTg dated ngày24/3/2000, decision No. 72/2001/QD-TTg dated 4 May 2001 of the Prime Minister's circular No. .. .treason 41/2000/TT-BTC dated 19/5/2000 of the Ministry of finance.

For some of the chươngtrình the remaining targets, 2002 continue to make balancing in the estimation of The book chingân, the central authorities and the local.

III-organization thựchiện: 1-quannhà body of water ministries under the function is assigned to build the xãhội-economic indicators in the field of responsible and timely notification to the Ministry of finance, the Ministry, the Central and the local cơquan before the time of estimating budget nướcđược the text specified in the guidelines for implementing the law on the State budget to làmcơ Department for the establishment payment in the 2002 State budget.

2-The Central quanTrung Agency, the Ministry manages the national target program and new planting project 5triệu ha of forest in cooperation with the Ministry of planning and investment, Ministry of Finance working with cácBộ, the central agencies, local concerned about tasks and estimated phínăm 2002 for the national target program and new planting projects in the fields of forest triệuha 5 charge.

3-The Ministry, the quanTrung and the people's committees of the province, the city of centrally based cứThông investment and the expected number of estimated delivery currency, State budget expenditure in 2002do Ministry of finance announcement: Guide, notification of the check, the chứcthảo comment and General State budget estimates for 2002 in accordance with the civil dungquy of this circular.

4 – the Ministry of finance will work with the UK, the central authorities and the local vềdự to discuss the 2002 budget math from mid August/2001 (specific schedule will thôngbáo later).

5-General Department of customs, the tax administration has the task of detailed instructions to this circular for units trựcthuộc to make and build, General estimation of incomes and expenses budget nướcthuộc field.

6-vàbáo-setting form estimation report currency, 2002 budget: for the Ministry, the Central Organization of the cơquan Guide for the subdivisions formed cáolập GOVERNMENT EXCESSIVE estimation and reporting; based on that report and the Ministry of Finance estimates the 2002 NSNNnăm of the central authorities, in accordance with the instructions of the form and the gianquy defined in circular No. 103/1998/TT-BTC on 18/7/1998 of the Ministry of finance.

For the local: To sum up, the Congress, budget estimation including 4 ngânsách levels (Central, provincial, district, commune) 2002 provincial people's Committee proposal, thànhphố directs and guides lower level local government estimating currency, chingân list according to the template specified in circular No. 103/1998/TT-BTCngày 18/7/1998 of the Ministry of finance and the General combined estimation of incomes and expenses budget 2002 cấpxã and the equivalent form attached to this circular to synthesize the main BộTài reports. With regard to the form the report on estimation of incomes and expenses budget of cáctỉnh, the city attached to circular No. 103/1998/TT-BTC on 18/7/1998của the Finance Ministry proposed the addition of the target column data to the 2000 settlement vàsửa (for Annex 1: numbers 1, 2, 7; Appendix 6:6, 17, 18) theocác the attached appendix; the report recommended the programme goals and increased Fund for tiềnlương according to the appendix attached.

7-in the trìnhxây budget estimation of construction in 2002 if there are new banhành mode policy, the Ministry of finance will announce additional guidance when implementing, if there are obstacles and suggest local ministries reflects on Ministry of finance đểxử timely./.