CIRCULAR guide circular construction plans to the State budget in 1993 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ To ensure the construction and General State budget plan in 1993 to implement the socio-economic objectives were set out in the 5 year plan 1991-1995 and 1993; The Ministry of finance instructed the construction plans of the State budget in 1993 was as follows: I-a MAJOR TARGET of the 1993 STATE PLANS To implement the objectives formulated in the 5 year plan 1991-1995, the remaining task 3, 1993-1995 and 1993 features best masonry, has overcome difficulties and existence of previous years to create a stable world , just to have a high growth rate in order to offset sluggish growth in the past year, the layout plan of 1993 must guarantee the following objectives:-to promote the results of the 1992, striving to put the speed increase aggregate indicators of national economy in comparison with 1992 : the total social product up 6-7% of national income, rising 6.4 7.3%-production, the total output value of industry and handicraft up 9-10%, total agricultural output value increased 3.7-4%.
-Rapidly increasing exports in order to have enough foreign currency to import materials and equipment meet the needs of producers and consumers in the country to strive to reach export turnover of 2800-3000 million dollars (increase of around 25% compared to 1992), in which: 6-6.5 million tons of crude oil, rice, 1.5 tr. tons, coal 2.5 ton tr. 3500 ton, Tin, coffee, tea, 25000 tons 95000 tons, 80,000 tons of rubber, aquatic goods 330-350 p. dollars, light industrial goods, 250-300 pp. dollars, crafts career 100-120 million dollars. In addition to the product catalogue of current export bans, since 1993 the pause does not export the round timber and lumber extraction from natural forests.
-Control and control of inflation, striving to put inflation down to 1.5-2%/month (20-30% a year); not to happen the craze about the prices, especially food prices, the price of gold and the US dollar.
-Focus on capital investment for the construction of State key XDCB are incomplete construction, construction of a number of key works in the 5 year plan 1991-1995.
Continue renewing the structure of the economy, promoting the reorganization of the enterprise, promote the capitalization enterprises etc.  create capital for the development of production-business.
-Solve a step in improving workers ' lives and stabilize the social situation, complete the basic salary policy reform, continuing to create jobs for workers.
II – purpose, REQUIRES GOVERNMENT EXCESSIVE CONSTRUCTION PLAN in 1993 pursuant to the State plan's objectives outlined in part I, asked about the 1993 GOVERNMENT EXCESSIVE construction plan are:-the calculation currency must cover and thoroughly exploit the revenue source; take advantage of the positive currency and lost against; true enough, the revenues of the tax law and the existing regime of State budget revenue.
-Arranged GOVERNMENT EXCESSIVE spending are based on the findings, taking socio-economic efficiency do to the layout, there is a clear order of priority of each account and each work to make radical savings spent, to focus the funding for these key goals: completion of the construction of State key XDCB , construction of the key works in the 5 year plan 1991-1995, implemented salary policy reform, job creation, investment repayment arrangement within the country and abroad to create new loan conditions.
-Reduce GOVERNMENT EXCESSIVE spending levels than in 1992 both in terms of absolute numbers and rate; contribute to stable prices, curb inflation and push back. Implement measures for loans to offset GOVERNMENT EXCESSIVE spending.
III-SPECIFIC CONTENT in the CALCULATION the REVENUES, the 1993 STATE BUDGET revenue estimates, the 1993 budget should proceed on the basis of properly evaluate results in production and incomes and expenses budget of 1992.
+ About the currency situation analysis: reviews make the criteria mainly: + the + total output value of output produced and consumed products mainly for the distribution industry (circulation: buying into the sales, sales, IMPORT-EXPORT turnover; for business industry: mass transport of goods and passengers (quantity shipped volume of rotation).
+ For bank operations: need to assess capital mobilization, outstanding loans, overdue balance, interest and loans, debt collection capabilities, efficient capital; the business situation of foreign currency, gold and silver.
+ Assessment of the situation, the results of the task of collecting GOVERNMENT EXCESSIVE compared with the ability and submission requirements (for each tax, income); identify each element increases, falling currency and lost levels, GOVERNMENT EXCESSIVE backlog currency in each sector.
+ Analyze the major impact on BUSINESS results and currency lodging GOVERNMENT EXCESSIVE.
+ About the genus: reviews, analyzes the Mission has noted in the first plan, the results achieved, the existence of the work is not yet done. Analyze the performance of each type of career; for banking operations need particular proportion of each listed expenses (payment of interests, business management profession ...) compared to the total business spending; calculate the effective investment and management results mobilize investment capital XDCB. Clearly the existence of management such as waste, inefficient ... proposed amending the recommendations, dietary supplements, policies, budget expenditure limit for the year 1993.
A. CALCULATE THE CONSTRUCTION PLAN.
When calculating the income plan in 1993 about the target currency lodging GOVERNMENT EXCESSIVE note 1/with regard to the economic khuvực.
a. sales tax: sales tax is determined as: sales tax = tax revenue x tax rate sales tax in that tax revenues, and tax revenue is determined according to the specific instructions in the Decree 351/dated 02/10/1990 of the Council of Ministers and circular No. 45 TC, TCT on 04/10/1990 of the Ministry of finance and a number of guidance documents the following additions:-Decree 325/dated 18/10/1991 of the Council of Ministers; Circular No. 59 TC, TCT on 02/11/1991 of the Ministry of finance additional instructions to modify tax rates for some industries in tariff revenues and some items in the schedule of the special consumption tax.
-For production and processing of goods tax regulations a text base of 886 TC/TCT on 19/5/1992 of the Ministry of finance.
-For works concessions sold the property, the service charged remittances business, commercial currency purchase difference method; production facilities have agents shop ... pursuant to circular No. 26 TC, TCT on 14/7/1992 of the Ministry of finance.
b. the special consumption tax: according to articles 6, 7, 8 of the special consumption tax Law provisions: item number price special consumption tax rate = tax unit tax x interface x SCT TTBBT goods consumption tax Price is the actual price of base/qiii 1992 and estimated at the level of the price slide of each group in 1993 to determine tax rates for the year 1993.
About the tax rate to calculate the correct tax rate SCT has been modified in the additional resolution 472 NQ/HĐNN on 10/9/1991 of the State Council, Decree No. 325/dated 19/10/1991 of the Council of Ministers, the TC 59/TCT circular on 02/11/98 of the Ministry of finance.
In addition, for the products filed SCT SCT money deductible in part the material filed at the stage before, determine when the plan is as follows: tax number of the quota price calculating tax TTĐB use raw products




 



SCT is tax = tax data in an x x TTĐB x apply TTĐB deduction the taxable period for raw TTĐB raw data plan (1) (2) (3) (4) c. income tax: income tax calculation base includes:-total taxable income in a year of all major activities, extra activities regularly and frequently.
-Income tax rates.
Total taxable income for the year determined in accordance with circular No. 47/TC TCT on 4/10/1990 of the Ministry of Finance has specified guidelines for each specific sector (manufacturing, construction, transport, trade, tourism, banking, services, ...)
When calculating the taxable income determined to note the reasonable expenses, duly specified instructions in the text of the TC/789 TCT on 14/6/1991 of the Ministry of finance; Including 3 additional points are as follows:-depreciation LOAN determined on the basis of the original LOAN taking into account conservation of capital element by decision 336/dated 23/10/1991 of the Council of Ministers. So LOAN advance purchase in 1992 after determining the adjusted raw by using the 10,000 R.USD specified in circular No. 05/24 Sun/TC 3/92 of the Ministry of finance, the need expected coefficient of capital conservation in 1992 in accordance with the provisions of circular No. 82 TC/CN on 31/12/1991 of the Ministry of finance to identify the original plan of 1993.
-About account mid-shift, not on the cost accounting of production-trading to reduce taxable income except in accordance with the provisions in circular the Ministry of finance-MINISTRY of labour no. 04 TT/LB on 12/7/1991.
-Particularly for the venture. The computer tax collection plans according to the text of the TC/1152 TCT on 22/8/98 of the Ministry of finance.
d. Currency of use of capital: capital data base in GOVERNMENT EXCESSIVE source (fixed capital and working capital) was determined when browsing the financial settlement in 1991, capital increase/decrease in 1992 (including amount of capital increase due to implementation of capital conservation mode as the circular No. 82 TC/CN on 31/12/1991 of the Ministry of Finance) to calculate the plan currency capital in 1993.
The level of use of capital calculated in accordance with circular No. 12 TC/TCT on 28/2/1991 of the Ministry of finance.
e. Currency depreciation base: decision No. 135/TC TEL on 25/4/1992 of.
e. Currency depreciation base: according to decision No. 135/CT on 25/4/1992 of the Council of Ministers and circular No. 14 TC/DT on 14/5/1992 of the Ministry of finance regulation in capital LOAN from GOVERNMENT EXCESSIVE KHCB for all enterprises must pay 100% on GOVERNMENT EXCESSIVE. When calculating currency KHCB must implement the provisions of decision No. 332/dated 23/10/1991 of the Council of Ministers to determine the original LOAN to calculate depreciation (including capital conservation section).
g. in addition, when calculating the income plan 1993 in the State sector to note production-specific business sectors such as: the subdivisions of Defense-calculated according to circular No. 8 TT/LB on 18/5/1992 of the Ministry of finance-defense; the subdivisions of the Interior-calculated according to circular No. 20 TC/TCT on 12/6/1992 of the Ministry of finance and the Interior.
As for the banking industry has a particularity, so when building the 1993 plan needs unity according to the principle: the unit has independent economic accounting, are obliged to submit directly to the GOVERNMENT EXCESSIVE must plan his unit's reports with the Ministry of planning and finance (such as the Bank for foreign trade Industrial and commercial bank, the Bank for investment and development, company-gem of Vietnam, the State Bank of Vietnam). State Bank financial plans of the Bank (including the training plans of the Bank and the school finance plan of blocks dependent enterprise); at the same time join the planned review of the State-owned commercial bank and company jewelry-gems (as owner).
2, collect money to sell crude oil.
On the basis of the State Planning Committee of the crude oil output in 1993 about 6 tr-tr 6.5. tons of base oil and gas agreements signed between Soviet-Vietnamese State and no. 334 TC/TCT on 3/3/1992 of the Ministry of finance about the regulations and additional guidelines for tax collection regime with Vietnamese oil and gas joint venture Enterprise- And the average crude oil price fourth quarter/1992 to determine the plan currency money selling crude oil in 1993. Conversion rates out of temporary cash calculated according to rates of 11,000 VND/USD.
3/for enterprises of foreign investment.
-Reviews the situation of production-business, currency lodging budget of the enterprises have invested abroad in 1992 under some targets are mainly the following: + the number of enterprises has licensed + number of capital, of which contributed + employees in the enterprises of foreign investment.
+ The number of the enterprises had gone into production-business, results of operations and business.
+ The number of the enterprises have already filed tax, tax for each tax, each account currency.
+ The existence and recommendations-based on the analysis of the results collected in 1992 and expected production plan in 1993 of the units have foreign capital in order to calculate the planned currency in 1993.
-On mode: + mode base currency for enterprises of foreign investment stipulated in Decree No. 28 dated 6/2/91 of the Council of Ministers and circular No. 55 TC, TCT on 01/10/1991 of the Ministry of finance.
+ Private venture companies with Vietnamese-Soviet oil and gas calculated according to the text of the TC 1698/TCT on 16/11/1991 of the Ministry of finance.
4/tax from primary BC area, TN, and Enterprise Services: a. for sales tax, income tax:-for large business households have made bookkeeping mode (private ENTERPRISE, private companies, joint stock companies, limited liability companies, individual business households...) , based on the results of the test unit's bookkeeping, defined BUSINESS results, currency lodging GOVERNMENT EXCESSIVE 1992; expected BUSINESS development in 1993, the base unit's tax policies applicable to statutory units to calculate determine income plan 1993.
-For small, medium business household regimes currency securities included: based result manage currency in 1992, based on a survey of actual BUSINESS situation to expected sales tax calculation of the 1993 plan on the basis of tax management to strive to average a minimum of 75-80% of business reality.
Scheduled for shipment on the basis of stitch manage take root, striving to manage 60-70% of the reality of this stitch.
The calculation currency in 1993 from the area of TTCN, TN and the service is on the spirit of applied positive measures effectively, striving to put off BUSINESS multiplier on tax management, lost against business to increase revenue for the GOVERNMENT EXCESSIVE.
b. the special consumption tax: for items subject to special consumption tax: tobacco, alcohol, Fireworks ... the actual base of the situation of production and consumption of this item in results management and local currency of 1992; expected income plan 1993 as requested taken against management, lost take root where produced.
c. sectoral IMPORT-EXPORT Tax borders: on the basis of evaluation results the last 9 months of revenue management in 1992, the level of analysis has managed currency regime according to the tax regulations; expected volume of goods subject to IMPORT taxes of the sectoral plan of 1993; business level and actual performance against expected to lost income plan 1993.

Calculation of IMPORT-EXPORT tax revenue sectoral borders pursuant to decision No. 115, dated 9/4/1992 of the Council of Ministers and circular No. 9 on 10/4/TCT TC/1992 of the Ministry of finance.
d. stamp Tax: construction planning currency according to the current mode (Decree No. 222/dated 5/12/1987 and no. 1309 TC, TCT on 20/7/1992 of the Ministry of finance instructed the specific stamp fees for land use right transfer case)-currency 5% of the value of the property for the hefty purchase case change , 3%, for inheritance.
On the subject, including:-the land, including the management, ownership of land use.
-Automotive-motorcycles-boats-property and other media ...
5/the agricultural Tax: bases for calculating agricultural tax revenue plan 1993 include:-Ordinance of agricultural tax and the current text of the HĐBT and the Ministry of finance.
-The result of agricultural tax in 1992, analyze the factors increasing the discount area, results in soil class adjustments in 1992; As the test results for the use of agricultural land for farming areas the army ... to take on the taxable object of the 1993 plan according to the prescribed regimes.
-Tax Price is the price on the local market the fourth quarter/1992 and expected specific price each service plan in 1993.
-In addition, the 1993 plan needs to take into account the large backlog of the previous period.
6/residential: income tax on the basis of the number of objects subject to income tax and residential tax residential income number of 1992 and expected the volatility, the level of development of the objects subject to income tax revenue plan 1993.
Note, in addition to the calculation of income tax according to the Ordinance, for the Vietnamese individuals working in international organizations and foreign agencies in Vietnam have to submit account additional income by regulatory decree No. 119/dated 17/4/1991 of HĐBT and circular No. 60 TC/TCT on 02/11/1991 of the Ministry of finance.
7/for the other revenues: on the basis of technical analysis, specific account currency in 1992 to 1993 plan expected to thoroughly exploit the principle account currency, lost and recovered to the anti GOVERNMENT EXCESSIVE.
Particularly for the revenues and fees, HĐBT has decided to 276/CT dated 28/7/1992 "uniformly manage these types of fees", stipulates: the operation of collecting fees and charges are being conducted in all State agencies. Ministries, sectors, localities and other organizations must register with the tax authorities at the same level and use currency due to the tax administration (Ministry of Finance); the proceeds payable GOVERNMENT EXCESSIVE under the guidance of the Ministry of finance. So, need to scrutinize statistics and specific revenues, income made in 1992, recalculated income levels under the guidance of the Ministry of finance and full reflection on the 1993 budget.
For the proceeds in foreign currency lodging required follow the decision 218/CT of the President of the Council of Ministers, some follow circular number 05 TC/labor MINISTRY on 7/3/1992 of the Ministry of finance-labor-invalids and social, of 10 TC/NT on 28/4/1988 of the Ministry of finance; the types of fees in foreign currency, such as free flying through the sky, charges out into the Vietnam seaports, petroleum signature Commission, foreign investment fees, licensing fees latest foreign representative offices in Vietnam, immigration fees, fees for trademark registration. , fines ... ministries, sectors and localities, based on the number ten in 1992, the mission expected currency lodging budget in 1993.
The units are calculated expenditure needs determine plans for each specific job content, in accordance with the assigned tasks and the correct policy of the regime.
8/ Tax: Should specific tax calculations for each object collected taxes, tax rates and tax rates based on the regulations of the State and direction of the Ministry of finance.
9/for the revenues of aid: units, local branches are receiving foreign aid or loan from the aid sources need full analysis AIDS, loans received and used in the 1992 payment situation, currency lodging, reimburse the State budget (the number was filed , has paid, the outstanding number) for each account, each source. Expected number of foreign currency, the amount will get in 1993 and the interim rules out money under a rate of 11,000 VND/USD. When calculating the need analysis determined by each project, each program, each specific objective (basic construction, program development, education, health, culture, population, ...) and reflected in the currency, State budget expenditure to management.
B/EXPENDITURE 1/XDCB: GOVERNMENT EXCESSIVE Capital Expenditure only layout for the key projects decided by the State and the public works infrastructure such as transportation, irrigation, hydropower, stockpiles, much like the watershed forests, agriculture, water supply, urban construction, medical institutions education, training, social-cultural, science, state management and the infrastructure of the national defense and security.
In the calculate plan, it should be noted:-the works are arranged the 1993 investment plan must have adequate investment procedures XDCB (technical-economic justification, design, approved estimates).
-For new construction works is based, home work ... must strictly Executive Directive No. 75/CT of the President of the Council of Ministers.
-Sort order of priority, focus for the State's key projects, the works soon put to use and highly effective.
-Clearly define domestic capital, capital in foreign currency and expected investment sources for each particular works.
2/On working capital: on the basis of the reorganization of production-business decision No. 388/HĐBT, 315/HĐBT and 196/CT of the Council of Ministers; perform conditioning and handling working capital under decision No. 378, dated 16/11/1991 of the Council of Ministers, the payment of the debt to secure working capital for the business of the State. In 1993 the GOVERNMENT EXCESSIVE layout only working capital level 1 time for State enterprises, the maximum level is 30% of the level of working capital was at the time.
Plan layout-level priority working capital for businesses that manufacture important products for background KTQD, new businesses go into production and enterprises bring huge revenues for the GOVERNMENT EXCESSIVE GOVERNMENT EXCESSIVE but not yet granted working capital or working capital currently still too little.
The business was put into working capital levels in 1993 must ensure the following requirements:-have been arranged and re-register under decision No. 388/HĐBT of the Council of Ministers and the circulars of the Ministry of State Planning Committee-finance.
-A clear demonstration of the effective production projects and demonstrate the ability to increase production and currency lodging if the GOVERNMENT EXCESSIVE funding.
-Must be competent authorities (financial, tax, administration ...) browser level of working capital.
3/on reserves:-Just put in the reserve of strategic goods, such as food, petroleum, metallurgy, automotive transportation, specialized automotive tyres, supplies flood prevention reserves such as: stone, steel framed ... no reserve is determined at the rate necessary to meet sudden requests when there are natural disasters the enemy, shown by the decision of the Council of Ministers.
Agricultural materials reserve: varieties of rice, corn, pesticides, veterinary drugs, just like vegetables according to the decision of the Council of Ministers.
When calculating the need to define specific demands on the amount of capital and reserves for each item.
-For reserve items circulate some of the airline industry and reserve for the mountains: need to inventory and preserve the existing number, in 1993 not to add this item to the reserve.

4/on subsidies: Under current rules, only GOVERNMENT EXCESSIVE subsidies for the following items:-subsidies to transport fertilizer, insecticides in up mountainous and phosphate on the South by decision No. 386/dated 12/2/1990 and decision No. 2598/PPLT on 9/8/91 of HĐBT.
-Subsidies to transport coal up mountains by decision No. 210/PPLT on 1/8/1991 of the Council of Ministers.
-Subsidies to keep the original breeds of cattle, poultry, according to decision No 125/CT on 18/4/92 of HĐBT on complement level funding to maintain and improve the quality of cattle, poultry, just like the original and the Finance Ministry circular-agriculture and CNTP number 03 TT/LB on 8/7/1991.
-Subsidies to a number of newspapers, magazines, publishers, book release agency decision No. 361/PPLT on 31/1/1992 of the Council of Ministers.
When calculating the aid plan, the need to clearly define the number, cost, production cost, shipping cost, selling price, the level of subsidies for each specific item. In addition to the items above, the ministries are not local subsidies or compensated in any other hole for production-business.
5/the administrative expenditure-career: expected administrative spending plans-a career in 1993 are based on the situation analysis made in 1992, removing incorrect expenses regime policy, the ostentatious nature forms, the irregular expenses only serves for private in 1992 as the National Assembly election spending. .; based on projected inflation in 1993 to planned spending consistent with the actual situation, to ensure normal operation of the unit in a way the most savings, limited shopping expenditures means expensive imported, meetings. In the layout of administrative expenses-a career in 1993 to note:-the plan to separate the two parts: plans by foreign currencies and plan Vietnam Dong chi: + for plans in foreign currency: base no. 1728 TC/TCĐN on 20/11/1991 of the Ministry of finance about the genus of Exchange directly from the Exchange Fund to focus by State No. 1842, TC/TCĐN on December 9, 1991 by the Ministry of finance to meet the needs of exchange units; The base costs in foreign currency of the Ministry of finance and the real situation of the unit to the building plans. Private demand for imported materials and equipment need to urgently save, enter only the materials and equipment needed in the country have not produced.
+ Plans for Vietnam Dong: based result rearranging organization and payroll register the salary Fund according 2 the list as guidance in circular No. 79 TT/LB on 27/12/1991 and Minister of 1235 CV/LB Eng-Ban Government officials held on 8/7/1992. With respect to staffing in list I (payroll maximum, by the announcement of the Government Organization Committee), are the adequacy of salary expenses, allowances and grants, wage rates and other expenses in accordance with the expected norms attached to this circular. In the plan to split the big spending items, such as: expenses for major wage (basic wage); allowances, subsidies, compensation reviews; occasional expenses such as shops, repair ... for payroll numbers in list II (if longer), only expenses for salaries, allowances and compensation, wage subsidies; not counted other expenses. Expenses for list II must write the items to address under the State's public advocate.
-Calculate the plan need to mobilize take on management, effective use of resources for each sector, such as: capital contribution, which had a population of aid by Governments and international organizations...; not so in addition to the budget, not forbidden by the local, industry self-regulatory regime outside of the State.
-For career activities economic: the 1993 plan layout is tied to the goal of the 5 year plan 1991-1995, the priority focus of the work of service development agriculture irrigation; maintenance, maintenance works in the infrastructure; harnessing the resources available in the country and the distribution of population, labour again. Tight calculations, details for each job and sort order for the necessary work, including: + planned spending his career traffic: need on the basis of identified needs maintenance, maintenance, costs specific to each form to do the layout base funding allocations. With regard to the budget of the local layout spent his career traffic on the principle: the budget expenditure should not exceed the number the transportation revenue traffic fees; private mountain provinces, if too little traffic fee revenues are not enough to ensure demand can suggest adding part from the source budget.
+ Genus forestry career (including investment in forestation): must match the layout of the forest resources and tax collectors collect forestry career. In calculating need captions detailing both the currency and chi. In 1993 will handle in the direction of focus on investment to NSTW back under the project; so the local deployment needs, build the project expenses.
-For science and technology: the funding priorities for the State-level science programs, the topics in the field of basic science. Particularly for the application of technical progress in production, mainly of the unit and funding from Science Foundation, reduced levels of support from GOVERNMENT EXCESSIVE for this field.
-For education and training: on the basis of the reorganization of schools according to the decision No 76/dated 9/3/1992 of the Council of Ministers; expand the market, the national outer layer; made to diversify the types of schools to meet the needs of the people and improving the quality of teaching and learning, with limited capital but highly effective spending.
In 1993 continued to arrange funding to implement the universal goal: level I and illiterate, implement education policy for mountains, rearrange the school class and fix the key institution.
-For the health sector-health protection: layout direction in 1993 on the basis of the basis of examination and healing (for the district line and the line is) under notice No. 26/TB on 1/4/92 of the Office HĐBT about rearranging organization, staffing the medical industry; promote implementation of health insurance; increase the proportion of investment for prevention and health protection for people, especially for the mountains. Currently, the treatment facility investment is growing strongly, so the number of patient examination and treatment at the State hospital facility can reduce more than before, especially with the hospital and the district line. Therefore, the need to assess the reality of the situation, the healing clinic in 1991/1992 to base construction plan in 1993 to suicide with the actual situation. When making health insurance will have to count back from the GOVERNMENT EXCESSIVE spending for this sector.
In 1993 continued to arrange funding to implement the program: expanded immunization, malaria and goiter, population programmes and family planning; need to clearly define the specific job content and funding requirements for each program.

-Socio-cultural; focus priority funding programme broadcast and television across the country; classification of cultural activities, the Arts (serve politics, popular culture) to have investment policy, support for the match, in the spirit of cultural activities, art in service to the eastern islands of the masses, must get currency to offset costs enough; The only State considering support for the kind of cultural arts served politics or under the order of the State. About social guarantees, calculate the plan must be based on the spirit of radical extraction to the source of the contribution of the people, institutions and units, to promote implementation of the guideline "the State and the people doing the same," develop the "Social Fund", the "Fund, means" to care for the family of martyrs , injured soldiers disease, disabled people and families with difficulties in life.
-About the level of administrative expenditure-career 1993: based on expected costs to estimate budget attached herewith; the Ministry, local specific guidelines for implementers to suicide with the specific situation of the locality. But to ensure the General synthesis of the local, not exceed the expected costs.
5/on the labor arrangements:-for the material production sector: since 1993, GOVERNMENT EXCESSIVE does not support funding for the unit to resolve policy for the retrenchment of workers by decision No. 176/dated 9/10/1989; the unit needs to rearrange workers must use the source from the unit's funds to pay for workers retrenchment.
For enterprises, after the reorganization according to Decree No. 388/dated November 20, 1991, if to dissolve under decision No. 315, dated 1/9/1990 of the Council of Ministers, the ministries, the aggregate local demand for inclusion in the 1993 plan under proper guidance in circular Ministry of labour, MINISTRY of finance-number 05 TT/LB on 11/4/92. As for the number of workers in the State payroll in facilities operated by the decision 268/CT 30/7/1990, after reorganizing under decision No. 194/CT on 5/6/1992 of the Council of Ministers that is to resign, the local Ministry, based on the aforementioned circular Guide set list and estimation of private spending.
-For administrative areas-career: staffing indicator base are the organizers of government announcements, the implementation in 1992 and needs reorganization and staffing organization to expected payroll numbers need to arrange in 1993. About costs and scheduling form, follow circular Ministry of labour, MINISTRY of finance-number 04/TT-LB on 24/5/1991 and circular sets of organizers-Government-Ministry of Finance-Ministry of labour, WAR VALIDS number 02/TT-LB on 6/4/1992.
6/on job creation and salary policy reform:-On the genus jobs: Ministry of labor, invalids and Social Affairs in collaboration with the Ministry, local reviews technical implementation in 1992; basing job needs, directions and the development of the economy, the potential source of bare soil, Bare hills, wasteland and synthesize project program of the Ministry, suggested to local planning National Fund resolution in 1993 (need to calculate both the source and the source of recovery assistance the previous year).
Ministries, sectors and localities should base on the text of the current guidelines to build the program, projects on resolution process the review authority; at the same time just put into planning the program, job creation projects have been approved by the authority, which distributed the funds: GOVERNMENT EXCESSIVE additions, which revoked the previous year, bank credit capital, capital of own capital unit or aid ...-On the genus salary policy reform : Ministry of labor, invalids and Social Affairs in cooperation with the relevant authorities, based on the implementation of the scheme, set up in 1992 to continue making salary policy reform in 1993 under the tread have the Parliament and needs funds to implement.
7/for other expenses: as of the 1993 plan are based on the situation analysis made in 1992, excluding the account, the account is not in the right mode; based on the specific situation of the unit, The local, in order to ensure the correct calculation, calculation according to the current mode, clear statements of each account and each account must have a specific presentation.
The local not included in the estimation of local budgets to spend on support for vertical units by NSTW guaranteed funding, like the army, the police, the Prosecutor, the taxes, the State Treasury ..., only spend on the account have been decentralized to local management.
C. on the DECENTRALIZED MANAGEMENT of STATE BUDGET: calculated according to resolution No. 186, dated November 27, 1989 and decision No. 168/dated 16/5/1992 of the Council of Ministers. Private revenues of the tax support to forests and forest resources, computer 100% revenue for NSTW to invest for the forest under approved projects.
To focus the funding made the goals of XDCB investment, salary policy reform, creating jobs for society ..., the layout plan of the 1993 budget expense of each province, the city must strive towards positive extraction and increase revenues, reduce the level of subsidies NSTW (for the local receiving subsidies from NSTW) or reduced rate regulation on agricultural tax and sales tax for the NSĐP (for the local is entitled to regulate the rate 2 this revenues) compared to 1992.
D. IMPLEMENTATION: 1/construction progress and general plan: a. from now to the end of August/92 local ministries based on the aforesaid point to guide and steer the unit establishments reviews the implementation of the plan in 1992 and 1993 GOVERNMENT EXCESSIVE planning. The Ministry, local General document reviews made currency, 1992; estimating revenues, the 1993 budget and outlined the specific recommendations submitted to the Ministry of Finance on 10/9/1992.
b. the Ministry of finance will work with The organization, according to local 2 rounds as follows: 1st round: end of September/beginning of October 1992, the Ministry of finance will hold a specific working with local ministries to hear local ministries, specific reports, detailing each account currency-spending budget.
(Specific schedules will announce later).
Round 2: the end of October, beginning of November 1992 after the results of general work round I reported the Council of Ministers for comments; The Ministry of finance will hold working again with local ministries to identify operation-for local ministries.
c. in November/92 The General Finance, complete GOVERNMENT EXCESSIVE estimation and estimation of the income, the local Council of Ministers and the Parliament for approval.
2/construction form and reporting plans:-for the unit, the enterprises: the Ministry, local system base form, report as specified in circular No. 40 TC/VP on 8/9/90 of the Finance Ministry to guide the unit plan to suit the characteristics of The local, and ensure the full content should report as prescribed in this circular.
-For the Ministry and the Department of Finance: report for the Ministry of finance under the GOVERNMENT EXCESSIVE KH system form attached to this circular. Attached to the report of the plan must have captions clearly indicate each account currency, chi.-particularly for the banking industry, in addition to the necessary form mentioned above, the system of the form serves for the formulation and financial plan report in 1993, needs to demonstrate clearly the peculiarity of yourself through some financial planning report as : + reports about income plan-cost-profit + report plans on capital-capital (or business plan of the production unit) + reporting on the funds of the Bank

+ Report on the salary plan, total income.
As for the State Bank of Vietnam needs to establish more 2: + training + plan report to plan the subsidiary factories.
3/General Directorate has the task of detailed instructions to this circular to make in the tax system.
In the process of building the 1993 GOVERNMENT EXCESSIVE plans if the new regime policy, the Ministry of finance will guide supplement. In the process of implementing, if there are difficulties and obstacles; local ministries need to reflect on the Finance Ministry to promptly.