Circular build State budget estimates in 2000 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ made the directive no. 17/1999/CT-TTg dated 30 June 1999 by the Prime Minister on the construction plan of socio-economic development and State budget estimates in 2000; The Ministry of Finance shall guide the evaluation of the implementation of the State budget in 1999 and the construction estimation to the 2000 State budget are as follows: a. the OPERATING ORGANIZATION and REVIEWS the IMPLEMENTATION of the STATE BUDGET in 1999 I-OPERATING BUDGET ORGANIZATION the last 6 months in 1999 : the results of socio-economic tasks and State budget in the first 6 months suggests: some targets are important economic development has slowed dimension or make low compared with the same period the previous year as the value of total industrial output, exports, imports ,... Many items produced in the country increased but consumption of large inventories difficult. First 6 budget revenues hit lower than estimation and lower than the same period in 1998. The work of implementing budget estimates in a number of local and slow, the basic construction plan in the 1999 volume reached low disbursement schedule, the preferential loan projects abroad is slow; Some programs target delays. .. To overcome the early on, asked ministries and localities based on the objective tasks of socio-economic development and estimation of incomes and expenses budget was allocated to the State all year, implementation focus operating measures proposed earlier in the year; The Government has decided in resolution No. 8/1999/NQ-CP dated 09/07/1999 of the Government on the solution of the task of operating the last 6 months in 1999; focuses on some of the following measures: 1. On the currency:-implementation end tax settlement work point and check payment processing revenues in 1998, scoring the backlog the year before turning to follow the tax settlement.
-Made the code-level work completed for the tax payers; through this work, striving for 100% of management business objects on the area, ending the lost status of tax payers.
-Guide business in accounting work record invoices, use the invoice, invoice management to avoid errors, against fake invoices. Gradually raising the rate of tax declaration, open bookkeeping payers according to the direct method. Attached to the Business Guide to doing well the work of accounting, the Declaration established the tax. Help, urging the business tax declaration correctly defined by law.
-Processes, public disclosure, notice, filing taxes, tax exemptions, tax refund to all tax payers know, facilitate the work and against taking advantage of the management. Perform timely reimbursement according to the rules, ensuring quick and not cause troubles for tax payers.
-Focus off of revenues, not omission not to lost. Focus on the source of currency can harness the rising currency, such as: agricultural land use tax, land tax, fees and charges, income tax, tax on industrial and commercial areas and other revenue, the budget, etc.
2. On the genus: To be proactive in operating the focus budget resources for the Mission has been deployed in the first estimation and sudden important duties arise and actively deal with the situation of flood and storm disasters can occur, the operating budget woes last 6 months in 1999 to focus implementation measures :-completing the procedure to have the payment base and advance allocations for the mass was performed as required; make advance from 40-50% of the value of the remaining volume of the 1999 plan to accelerate construction. Complete records to liquidated in the third quarter, 1999 volume construction debt in 1996-1997 under the Government's undertakings. Timely removal of difficulties and obstacles (clearance, administrative procedures, reciprocal capital...) to accelerate disbursement of ODA.
-Urgently implement additional funds for public transportation, irrigation, health, education; for the program to provide clean water in mountainous, remote areas; for job programs, free migration and socio-economic development of the town border yet to be arranged in an 1000 town especially hard.
-Accelerate the progress made and to allocate adequate funding in time for the target program was planned and was to be deployed in the first estimation, especially poverty alleviation programs and economic development program special Township 1000 social difficulties.
-Ministries and localities actively operating budget estimation were Government Affairs; No supplements beyond estimates for units in both the Central and provincial level. Taken seriously retaining 10% spent on regular (not counting spending wages) of the State budget according to the advocates of the National Assembly and the Government to proactively important duties arise unexpectedly as: disaster recovery, help the hungry and the significant new task arises early in the funding arrangement yet ...-To ensure the operating budget in accordance estimation and retain the level of overspending the budget was decided by Congress, the central budget will not supplement beyond estimates for the Ministry and the local; the local is based on the ability of budget revenues to operating budget: + for the capable local budget revenues exceeded the estimated need of additional capital priorities for public socio-economic infrastructure of local society, works completed in 1999 production support-business development , increase the financial reserve fund; not to be spent on additional administrative management, shops repair the equipment yet.
+ For the local, some revenues likely deficit estimate, should strive to increase extraction of likely sources of revenue increase to ensure the first assigned revenue estimation; at the same time need to be proactive to rearrange expenditures to match the local budget revenues on the basis of guaranteed funding for the task of socio-economic development as the important task of investment rural agricultural development, education and training, and science, ...
II-REVIEWS the IMPLEMENTATION of the STATE BUDGET in 1999 AS a BASIS for ESTIMATION of REVENUE BUILDING, 2000:1. About the State budget revenue: based on the implementation of the first 6 months, reviews findings in 1999 on the basis of implementing positive measures to fulfill and surpass the estimation was given in decision No 70/1998/QD-BTC dated December 26, 1998 by the Minister of finance; in that focused the analysis some of the following issues:-clearly identify the amount of the tax in 1998 transferred (which separate the sales tax and income tax); the number was obtained in 1999; number of backlog-stating the cause and measures to handle. On that basis, to determine the number arising in 1999; the number was obtained during the year and the number is expected to arise in 1999 switch to 2000.
-Value added tax Number must arise in 1999; the number of completed for enterprises in 1999; expected to complete by the year 1999 switch to 2000.
-Analysis of the causes that impact the results of the 1999 collection; implementation of planned production indicators mainly products of production and consumption, price, price...-analysis of the effects of additional policies, mode, modified for local revenue sources.
1.1. for State enterprises:

Assessment of the situation and the efficiency of business operations of each business, the situation of currency lodging budget. Analysis of the factors increasing the falling currency as: markets, prices and subjective elements in enterprise management include: investment management, labor management, salary, revenue, expenses, assets, and capital management. At the same time the study recommended measures to improve the efficiency of business operations, increasing revenues for the State budget in 2000 and the years to come.
1.2. Tax for public sector commercial, Enterprise Services (NQD):-for VAT payers according to the method of deduction: the work instructions, test, urge currency lodging to tax calculation and tax declaration of the tax payers; Analysis of the efficiency of the management of the tax payers by the method of deduction when moving these objects from the up Administration Bureau.
-Manage currency for VAT payers according to the direct method: according to two types of households are households earning under the Declaration and households earning under the fixed approach to reviews; Through the work of applying tax code reviews the level of revenue management: number of households paying the tax and registration tax granted compared with the number of households carry trading; the number of households has been granted registration. There are plans to gradually transfer the currency by the direct method to the currency by the method of deduction, use the value invoice, first is the households have a fixed place of business, trading in goods production, big sales.
Reviews of the level of business management in comparison with actual sales business; the manifest situation, adjusted sales, value, taxable income and tax of objects; the level of adjusted sales, VAT and tax for each group of items.
1.3. for enterprises with foreign investment:-General reviews of: the number of foreign investment enterprises, the number has been licensed, the number has gone into production, the number of businesses are built, the number of businesses not yet implemented; type of business; land, water use license; area, rents; area, the value of which is equal to the right to use land; capital; labour; scale and production efficiency; the observance of obligations for the State; the difficulty, in the process of implementation of the new tax law, ... of each unit.
-Analysis of the causes leading to the unit withdraw licences or not functioning as expected earlier in the year.
-Reviews, analysis of the currency for the contractors, subcontractors.
1.4. for the agricultural production area:-on the basis of improving the agricultural land use tax on the sum of the object, an area of farmland has managed gains tax compared with the area of cultivated land class structure, according to the law on agricultural land use, of the unit. COLLATE with results filed in 1999, reviews the results of land use tax revenues of local agriculture.
-For State-owned enterprises to separate targets on a part and has detailed point of currency businesses.
1.5. the land tax, rents:-General land organization established to manage the currency compared with land in the locality.
-Number of enterprises, land and land lease cannot afford currency; asked to analyze the causes (by not signing land lease, do not use unit area and other causes).
1.6. The revenues from land and home sales: assess the impact of issuing some policies aimed at speeding up the granting of housing ownership, land use, such as: Decree No. 25/1999/ND-CP of the Government issued on 19/4/1999 on procedures for transferring ownership of house purchase; Decree 17/1999/ND Government's specific rules the case conversion of land use, land-use transfer, lease, lease back the land, which by land use.
1.7. The cost-revenue sources of local fees:-reviews of results implementing Decree No. 04/1999/ND-CP on 30/01/1999 and Government's circular No. 54/1999/TT-BTC dated 10/5/1999 of the Ministry of finance about the charge-the fee in the State budget.
-Currency lodging fees-fees of the unit, the Organization Department of the Central, provincial, district, commune ward fee-fees: number currency, numbers are allowed to leave, the submission of the budget.
2. About the State budget: 2.1. On the basic construction: focused review and classification of the entire project, the work of the 1999 investment plan of ministries, sectors and localities to handle capital according to the guidelines:-first capital for the layout of the project investments serve the development of agriculture and rural economy (irrigation , dikes).
-Arrange funds for A group project, which bad use of ODA, projects completed in 1999.
-The project, the work had decided to invest, but deems ineffective or not really needed then resolutely delayed and cut.
Based on the above principle to assess the General volume made the first 6 months and expected to perform all year, of which the first 6 months payments and allocate, pay the entire year to determine the volume of capital in payment arrangement to estimate in 2000 for each project -works.
2.2. for the construction of the infrastructure of social-economic, social welfare structures, fund development, investment in agriculture and rural development, renewable forest fund spending of local budget revenues from the delivery of the land use, land lease money, home sales in the State-owned currency from lottery activity, agricultural land use tax on rice cultivation, forest resources tax; the specific evaluation needs local ability to make each account currency to spend accordingly; the case does not meet the revenue estimates are adjusted to the respective costs, only done when there is actual currency to avoid debt volume has no source of payment.
2.3. for the program, the goal: on the basis of cost estimation has been delivered and the progress made, the governing body of the national programmes should assess the workload performed all of 1999, the volume of work and the cost of implementation is from when the target program to the end of 1999 from which have specific recommendations about mechanisms for the appropriate and there estimating base spending programme in 2000. With respect to the goal program ends in 2000 based on the mission to implement the program to capital dispositions accordingly ensure the implementation of the objectives of the program in 2000; After 2000 the tasks of the program moved into the genus often of local ministries.
2.4. for regular expenses: based on estimates of the budget was delivered early and the revenue was left spent, progress of tasks to assess the ability to perform all year for the police with the actual situation of the Ministry, the local unit. Reviews of the genus all five need a clear analysis of the genus from the source budget allocations and spending from sources obtained leave according to the prescribed regimes, which clearly analyses the structure of spending on salaries, the wage and material expenses required deductions under salaries (social insurance, health insurance , Union funds, ...), regular business expenses and unexpected expenses or no regular properties (shopping, repairs, ...) to make the calculation base layout in 2000.
B. ESTIMATION of REVENUE BUILDING, STATE BUDGET EXPENDITURE in 2000 I-objectives, REQUIREMENTS for CONSTRUCTION FINANCING CURRENCY, the 2000 STATE BUDGET EXPENDITURE: 1. Requirements:

-Construction estimating revenues, the 2000 State budget needs the full holds of the goals and tasks of the resolutions 4, 6 (1) of the Central Committee of the Communist Party (Tags VIII); the goal of socio-economic development plan, 1996-2000.
-Build estimates the 2000 State budget must contribute positive impact promoting business development, increase revenue, create cumulative stability. At the same time have to base it on the basis of the norms of business production, thoroughly lost prevention, ensure the feasibility and actively to both the budget and the budget of the local government level.
2. Target: a. the State budget revenue estimates must be constructed in accordance with the tax law and current collection mode; at the same time to the execution policy factors that encourage capital accumulation to expand production-business, aimed at fostering long term source of revenue. Export tax revenue estimation, imports must take into account these factors continue to make progress to join AFTA, the trend to join the economic organization-international and regional financing.
Construction estimating GOVERNMENT EXCESSIVE income in 2000 to ensure consistent with economic growth, price indicators, on the basis of the positive exploitation of every source of revenue and lost against.
b. estimation of often genera need to be build in the necessary, logical level, save; perform lease administration spending his career. Before the eyes of 2000 made the stocks more details with regard to the administrative units and a number of business units have the condition. The Ministry of finance with the Ministry concerned the Prime Minister decides the Ministry, agency, Central Unit conducted security spending since 2000; local financial authorities consistent with related agencies to the President of the people's Committee of the same cáap the decision by the local management units perform stock mechanism genus from 2000 as a base, and the allocation of budget estimation of operating these units in the first year.
Continued priority for the career education and training, environmental science and technology as the Central resolution II (tags VIII); make delete subsidized from the State budget to enterprises, scientific research activities, health, training tied to production and business operations of the Corporation, these units to cover the funding of activities for the active career (except in special cases, at the discretion of the Prime Minister).
Estimation of the basic construction investment spending in the 2000 State budget to build towards: priority capital for key projects of the State capital, for projects using ODA according to the schedule already signed, capitalization for the transition work will complete the put to use during the year the repayment arrangement, which advance the year before, the effective transition from the year 1999 passed through, the remaining capital of the new layout for the new works are eligible under the rules.
Redundant layout according to the level specified in Decree No. 87/CP dated December 19, 1996 by the Government. The layout of financial reserves at levels reasonably necessary.
c. balance the State budget: tax and fee-to ensure a reasonable level of regular spending, savings and guarantee the repayment of the account to the term, continued to take the proper rate for investment in development and adjustment of salary mode in one step.
-State budget spending must correspond to the ability to borrow in the country and certainly preferential foreign loans. Non commercial loans outside the country, are not released and short-term loans with high interest rates to offset overspending State budget. Overdraft rates below 5% of GDP.
d. with regard to the budget of the local government levels: the expected number of base + budget of 2000 the Ministry of Finance announced; hierarchical mode base current budget management and additional numbers in 1999 from the central budget for the budget, central cities, identify the local budget revenue was entitled to build local budget expenditure estimates in 2000.
Estimating local budget must guarantee the principle: total spending should not exceed the total of the local budget revenue; the priority task of development investment, education and training, environmental science and technology; redundant layout of the local budget, ensuring the level stipulated in Decree No. 87/CP dated December 19, 1996 by the Government.
+ Keep made layout for a target number respectively with the whole or part of some revenues (using 100% of the agricultural land use tax on investment in agricultural development – rural economy, rents, land used for infrastructure investment, ...) as the layout of the budget in 1999.
+ Budgeting base 2000 State Government Affairs, made the Division rate stable revenues between the central budget and the budget, central cities; additional levels stable from the central budget for the budget, central cities have adjusted part according to the possibility of annual State budget: To encourage localities to strengthen management of currency, from the year 2000 for the provinces, the city of the central budget next year is higher than the previous year with revenues split between the central budget and the budget the local authorities, the central budget will again 50% higher than stated above for local. For the estimation of tax revenues beyond import and export, special consumption tax on domestic goods and imports (excluding value added tax on imported goods) make specific annual bonus under the provisions of the law on the State budget. The bonuses beyond the currency on the investment to build economic and social infrastructure, size of locality.
On the basis of the additional paragraph aims from the central budget to the budgets of provinces and cities to implement the new policy, 's regime in 1997-1999, calculated in the local budget expenditure Mission in 2000, determine the rate of Division revenues and additional numbers for the budget of the cities in 2000.
Based on the general ability of GOVERNMENT EXCESSIVE and source to read of the local budget as stated above to consider, calculate adjusted some costs, the regime spent to guide ministries, local-based layout for the field of estimation and allocation for the subdivisions match up with the task of collecting assigned budget, (the Ministry of Finance has separate rules text for this issue).
II-the PRINCIPAL CONTENT of ESTIMATING REVENUES, the 2000 STATE BUDGET EXPENDITURE: 1. About the State budget revenue: 1.1. State enterprise sector: requires specific calculations for each local management units; When the General is separate reimbursement section; value added tax on imported sewing, separate production units and business units.
Private Hanoi, Ho Chi Minh City and a number of locally based companies or corporations have the subdivisions are dependent accounting aggregate income estimates and includes dependent accounting units.
a. value added tax: Computer as defined in circular No. 89/1998/TT-BTC on 27/6/1998, circular No. 175/1998/TT-BTC on 24/12/1998 of the Ministry of Finance shall guide detailing the implementation of value added tax law and the circular additional amendments to circular 175/1998/TT-BTC , the circular VAT in respect of the particular sector.
b. the special consumption tax: Calculate according to circular No. 168/1998/TT-BTC dated December 21, 1998 of the Ministry of Finance shall guide the implementation of Decree No. 83/1998/ND-CP on December 12, 1998 of the Government detailing the implementation of the law on special consumption tax.
c. resource Tax: Calculating currency under Circular No. 153/1998/TT-BTC dated 26/11/1998 of the Ministry of Finance shall guide the implementation of Decree No. 68/1998/ND-CP dated 3/9/1998 of the Government regulations detailing the implementation of the resource Tax Ordinance (amendments).

-Price tax resources: is the selling price of units of resources (not including VAT) in place of resource extraction. The case has yet to exploit resources sale price, the taxable price regulations Government resources.
Note:-Price tax resources for natural waters used to produce hydro-electric power selling price is for commercial timber sale price at 2 (price not yet included VAT).
-Particularly for oil, gas, tax resources make price as defined in the Petroleum Law and article 47, Decree No. 87/CP dated 17/12/1996 of the Government mandate the Petroleum Law enforcement details: + tax Price for crude oil resources is FOB price at the time of delivery according to the announced price of the Vietnam government agencies authorized on the basis of taking international rates.
+ Tax Price for natural gas resource is the price at the time of delivery according to the announced price of the Vietnam government agencies mandate based on international prices.
d. corporate income tax: Calculate according to circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of Finance shall guide the implementation of Decree No. 30/1998/ND-CP on 13/5/1998 of the Government Law enforcement detailed regulations of enterprise income tax.
-Required to ensure strict management and estimation of enterprise income tax for the enterprises of production-profitable business, especially for enterprises in 1999 not yet profitable but likely to interest arising in 2000 due to do business effectively. On the basis of determination of the aggregate cost elements of the business in 1999, expects the increase factors, cost reduction in 2000 to calculate corporate income tax.
For the business operations-business goods and services: Lottery, electricity, telecommunication, cement and some other goods have high income by submitting VAT is lower than the previous sales tax in addition to the calculation of business income tax and additional income tax If the amount of VAT due to revenue lower than the sales tax is still to large computer filed to the State budget in proportion (%) of the remaining income specified in circular No. 175/1998/TT-BTC on 24/12/1998 of the Ministry of finance.
1.2. Businesses have foreign capital: a. hold the number of units has been licensed on the area, the unit went into business to organize the collection and recording of revenue estimating calculations, including:-business venture, 100% foreign-owned enterprises;
-The foreign party of business cooperation;
-Enterprises in export processing zones, industrial parks;
-The joint venture Bank, foreign bank branch;
-The institutions, foreign individuals operating in Vietnam not under the foreign investment law (contractor).
b. method for calculating value-added tax similar to State enterprises. For contractors, subcontractors abroad made Vietnam accounting mode then make value added tax according to the method of deduction provisions of the law on value added tax; for contractors, foreign subcontractors not made Vietnam accounting mode then make value added tax according to the direct method specified in circular No. 166/1998/TT-BTC dated 22/12/1998 of the Ministry of finance.
c. Enterprise Income Tax: tax on computer as defined in article 38, article 43 in the foreign investment law in Vietnam and paragraph 3 article 10 tax Law.
For contractors, subcontractors abroad Vietnam accounting regimes then calculated according to circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of finance; for foreign contractors don't have enough bases to determine taxable income and accounting regimes not Vietnam corporate income tax shall be determined according to the percentage (%) according to the tax revenue of each category as specified in circular No. 166/1998/TT-BTC dated 22/12/1998 of the Ministry of finance. d. for ground rent water, sea, pursuant to decision No. 179/1998/QD-BTC dated February 24, 1998 by the Minister of finance regarding the issuance of a regulation on land rents, water surface, apply to other forms of foreign investment in Vietnam.
e. Taxes for contractors: review the works, projects, service to hire contractors, subcontractors are deployed overseas and works, the project will implement service; organizations, foreign individuals doing business in Vietnam not under the forms prescribed in the law on foreign investment in Vietnam.
g. transfer tax of incomes, economic organizations and individuals abroad: in calculating the construction estimation should note the following points:-the income transfer abroad can with money or in kind, products, goods; income earned by foreign investors due to the investment under the foreign investment law in Vietnam (including the number of refundable income and income numbers are due to the transfer of capital) if shipped abroad (or retained outside of Vietnam), to Vietnam in the debt payment but for the parent company spending for the representative office for the parent company in Vietnam are taxed on income transfers abroad.
-The number of offshore income transfer tax payable is determined by the number of income transfer abroad or considered moving abroad or of income investors retain outside Vietnam (x) income transfer tax provisions in circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of finance. Tax rates are recorded in the investment license granted by the competent authority, after the agreement with the Ministry of finance in writing.
h. for capital transfer activity: Calculate according to circular No. 102/1998/TT-BTC dated 14/7/1998 of the Ministry of finance. Tax for capital transfer activities including corporate income tax and tax on the transfer of profits abroad.
1.3. Tax for public sector commercial, Enterprise Services: review and understand the business objects on the area. Reviews police lost levels on sales and business objects in 1999 to identify sales and business objects in 2000, decreasing lost rate. Specifically the following: a. On households: for fixed business households: review the business, bringing the households not yet collect taxes on tax revenue management. On the basis of article subjects and household taxes article subjects expected to put most of the households having fixed business places on value added tax and enterprise income tax.
-For the joint stock companies, limited companies, COOPERATIVES, private companies, the production details to each business, especially big business.
tax: Tax-b value: base business Vat payable is calculated by one of two methods: the method of tax deduction and direct approach on RATES.
+ Tax deduction method: for the private enterprises, joint stock companies, cooperatives, the big business use invoice VALUE ADD similar properties for State enterprises as presented above.
+ Direct method on value: calculated according to circular No. 173/1998/TT-BTC dated 22/12/1998 of the Ministry of finance.
-VAT calculation base for individual household production, business tax according to the direct method on value added is the value and tax rate.
-There are plans to gradually transfer tax households according to the direct method to the method of deduction.
-Corporate income tax: + business establishments make declaration, filing of VAT deduction method: the method of calculation is similar for State enterprises.
+ Business establishments make declaration, filing of VAT according to the direct method the tax declaration based on the percentage of taxable income on revenue and tax rates.

1.4. agricultural land use Tax: When the calculation notes for land area increased due to new land put to use, the area of land transferred from 1 service of rice up 2, 3 service rice.
1.5. Revenue from lottery activity:-on the basis of the assessment of the situation made collecting in 1999, analysis of known cause subjective, objective, including measures against the State of matter and base on the network, the ability to consume, adjust fare structures cost reduction, release to computer currency in 2000.
-About taxes: real webpages circular No. 18/1999/TT-BTC dated 6/2/1999 of the Ministry of finance. In addition to the revenues the State budget according to the VAT Law, the corporate income tax Act and taxes, other income according to the current rules of the State, the lottery company must submit an additional portion of the income of the business is left in the State budget due to the implementation of VAT submissions is lower than previous sales tax that has not adjusted the elements constitute in the lottery ticket prices.
1.6. recording fees and charges:-calculate the currency for all kinds of fees and charges in General, private management fees-fees for the Central, provincial, district of town management.
-Details for all types of fees-fees by the Central Administration and the fees the fees the city has a large income.
-To ensure that all revenues should be reflected in GOVERNMENT EXCESSIVE under provisions of the law on GOVERNMENT EXCESSIVE, ask the previous unit was quoted a certain percentage for the management fee, the fee must also complete synthesis of currency quote and more from this source on income estimation , of the unit. The units are retained to genus (then do record the ceasing) or the unit of currency in GOVERNMENT EXCESSIVE GOVERNMENT EXCESSIVE and will allocate sufficient for the approved estimates by unit must be approved by the authority. For the units was retained in part or whole of currency to the genus must also be approved by the authorized revenue estimation, chi. 1.7. As for the export tax, import tax, value added tax on imports, tax revenue collected by Customs Special: based on the provisions of the law on the export tax, import tax (amendments and supplements), the law on special consumption tax and value added tax Act, ... and the import-export business situation , the customs authority has the responsibility to coordinate with relevant ministries, sectors and localities to estimate tax revenue, export tax, special consumption tax, value added tax on imported goods and revenues related to import-export operations.
1.8. for the account currency debt and foreign aid: pursuant to the agreement, signed commitments and the provisions amending supplements (if any), based on the progress project estimating currency debt and foreign aid details under each project according to each and local branches.
2. About the State budget: local ministries, the budget level estimation estimating the 2000 State budget to the extent of checking to be notified; on the basis of the regime, the costs according to the regulation, to base the volume of tasks, the priority for those disposition primarily important task, thoroughly saving against waste. Budget estimation of construction 2000, each sector, each Ministry, the central agencies, the right holds local postulate socialization, mobilization of investment of resources of society according to the specified mode to the same State budget resources make each field mission, the unit was better. Specific to some sectors are mainly as follows: 2.1. For more details the basic construction investment:-layout the basic construction investment spending focus must ensure the following: priority sequence arranged financing for investment projects by the ODA, the key projects of the State and of the local capital repayment was to advance from previous years , arranged for the mass of basic construction investment was made in 1999, not yet having the source of payment, arranging funds for the transition work will finish putting into use in 2000 and works forward effectively since 1999 moved through. With respect to the project from its lenders on lending, the project owner must be active himself arranging for matching content agreement has been signed and the financial regulation in the country in order not to affect the progress of the project.
-Continue arranging the investment return for the oil and gas industry from the free section after tax profit from nNm gas-Soviet venture in proportion to Its expansion of government regulations.
-Continue implementation of the layout mechanism of capital for the construction of infrastructure of social-economic, social welfare structures, developing housing, investment fund for agriculture and rural areas, especially in improving livestock breeds, plants, renewable forests of the local budget funds from sources : currency Affairs of land use, land lease, collect from lotteries, collect money to sell the State-owned housing, agricultural land use tax revenues grow rice, forest resources, tax ... as in 1999.
-Continue implementation of the genus layout mechanisms implemented the project of economic infrastructure development-social tax revenues from hydropower, water resources investment return for the sector the gate has to be the Prime decision.
2.2. Support for public works, public utility business turnovers offset was spent; supported by government regulations.
2.3. For more details: State reserves pursuant to the State reserve duty was delivered, the sector, which is responsible for reviews determine the level of reserve units to 31/12/1999, construction of the planned buy-in, sold in 2000; on the basis that the additional estimated reserves of each type of goods, materials and build State reserve expenditure estimation genus preserved goods industry, reserves of the unit in 2000.
2.4. For more details supporting the policy:-expenses subsidies, the cost of aid policies toward the mountains provisions in Decree No. 20/1998/ND-CP are calculated according to circular No. 11/1998/TT-LB/BTM-BTC-UBDTMN-BKHĐT on 31/7/1998.
-Expenses subsidies keep the original varieties, subsidies to the press, Publisher, price, ... follow the current mode. The Ministry, the local units should carefully calculate the genus of subsidies on the basis of clearly defined quantity, price, shipping costs, the level of subsidies specifically for each item according to the prescribed regimes.
2.5. for administrative career: spending-spending career layout of education-training and science and technology environment: the 2000 estimates done right requires the Central resolution II; for the State budget on a national scope: the layout (including investment, often genera, the genus from domestic aid, debt ...) for the field of education and training in 2000 reached 15%; fields of science, technology and the environment reaches 2%; for local budgets to ensure priority arrangement for 2 field has the highest growth rate in the range of budget can be arranged.
-Layout of the genus medical career, culture and information, broadcasting, sport a reasonably on the basis of closely scrutinizing the duty, to ensure the program works effectively, deployed enough funding to implement the policy of a specific regime has been granted authority to enact.
-Administrative expenditure disposition (administered State, party, unions): calculate the true norms prescribed spending mode, thoroughly saving for those expenses such as, conferences, group, group, ...

-For the task to use from the source of loans, aid need to establish detailed estimates for each project and calculate the reciprocal capital of Vietnam needed the layout according to the commitments and regulatory regime.
-Funding the operation of the scientific career, health, training of the Ministry in the State enterprises be accounted into the costs as defined in Decree No. 26/1999/ND-CP dated 20 April 1999 from the Government; from the year 2000 not spend on support from the State budget (except in special cases, at the discretion of the Prime Minister).
-2000 will hold regular expenditures made in respect of a unit number estimation level I; before 15 August 1999, the Ministry of finance consistent with the relevant authorities the Prime decision maker; Department of finance – pricing consistency with related agencies in the local Chairman decided to list the estimation level I make stock mechanism budget from the year 2000 to set up base, distribution and estimation of operating budget for this unit actively from the beginning of the year.
-In the process of calculating expenditure estimation of administrative units calculated career report early enough the task from the resource costs, fees and other revenue are left spending under current regulation mode.
2.6. for the implementation of the program goal:-for the national target program: on the basis of efficiency, workload and cost of implementation of national target programmes to the end of 1999, the expected volume of work to be done for next year and the year 2000. For the target program is no longer the national target program from 2000 are estimated to spend regularly of the Ministry and local.
2.7. for payment of debt in loans for investment in development of local budget according to the provisions in paragraph 3 article 8 State budget Law: The province, central cities should actively review the due loans is charged to the repayment arrangement within the local budget was entitled as defined by the law on the State budget and the a guide to the law.
III-IMPLEMENTATION: 1. The ministries and State agencies by function is assigned to build the socio-economic indicators in the field of responsible and timely notification to the Ministry of finance, the Ministry of the central authorities, and the local time of estimating State budget specified in the documents guiding the implementation of the law on the State budget (fixed modifications) to serve as a basis for estimating the 2000 State budget.
2. Ministries, central agencies and people's committees, the central cities of this circular and the base of the test of the estimation, the 2000 State budget by the Finance Ministry to announce implementation: a guide to the test announcement, held discussions and General State budget estimates in 2000 in accordance with the content specified by this circular.
3. The Ministry of finance will work with organizations, central agencies and localities to discuss the 2000 budget estimates during the period mid-August to 10/9/1999 (specific schedules will announce later).
After Parliament approved the State budget estimates in 2000, the Ministry of finance will work with organizations, central agencies and the local on the 2000 budget estimates before the Government, the National Assembly Commission scheme allocating State budget estimates in 2000.
4. The General Department of taxation, investment and development General Directorate, General Directorate of capital management and State assets in enterprises, the Central Treasury has the task of detailed instructions to this circular to make and build, General estimates of revenue, State budget spending in the field.
Set form report and estimation, the 2000 budget:-for the Ministry, the central authorities held the instructions for the subsidiaries established and report estimating GOVERNMENT EXCESSIVE; based on that report and the Ministry of Finance estimates the 2000 GOVERNMENT EXCESSIVE of the central authorities, in accordance with the instructions of the form and the time specified in circular No. 103/1998/TT-BTC on 18/7/1998 of the Ministry of finance.
-For the local: To have a synthetic base, the Congress, budget estimation including 4 levels (Central, provincial, district, commune) since 2000, the provincial people's Committee proposal, the city directs and guides lower level local government estimating the full budget, according to the form specified in circular No. 103/1998/TT-BTC on August 18 7/1998 of the Ministry of finance and the sum of incomes and expenses budget estimates 2000-level and equivalent form attached to this circular to the Finance Ministry report.
5. in the process of building the 2000 budget estimate if there are new policies issued, the Ministry of finance will announce additional guidance when implementing, if there are obstacles and suggest local ministries reflects on the Finance Ministry to promptly.