Directive on measures for strengthening management and lost against the State budget in 2002 _ _ _ _ _ _ _ _ _ _ _ _ _ in 2001, the result of State budget reached 113% compared with 7.4% increase and year estimates compared to the 2000 implementation, achieving results on here first of all because the business of manufacturing enterprises in the country growing and attempt to steer the development missions socio-economic, of the local branches; tax and customs branches have many strive to complete the task assigned. However, the management of tax revenue, fees and charges also has some limitations such as: lost situation, standing debt tax is also large; appropriating state money the State budget through tax refund yet has the remedy. The cause of the situation is due to the coordination, direction between the agencies in the management of tax revenue not yet closely; some problems about the mechanism, the policy has not yet been solved, authorities promptly dismantled; the work of the administrative reform in the field of taxation, customs still slow, yet keep up with the real situation.

In 2002, the State budget estimation were key Assembly X (10) approved and allocated a higher increase of the previous year, requiring the ministries and localities to focus on promoting business development, and to take measures to organize the management direction, currency drastic State budget right from the early days First,. To remedy the existence of tax management in 2001 and strive to surpass the estimate budget revenues in 2002, the Prime Minister asked the ministries concerned and the people's committees of provinces and cities under central focus, perform the following tasks : 1. Based on the estimated target budget revenues in 2002 were approved by the Parliament, in the first quarter of 2002, conducting Affairs estimates budget revenues for the unit; the delivery of the estimate budget revenues are tied to the analysis, evaluation, manufacturing business on each sector, industry, to the unit striving.

2. Organize the implementation of the resolutions of the Government on the solution of the economic plan operating in 2002; timely solving difficulties and problems for the production, the business of business, striving to surpass estimates state budget income in 2002.

3. in the management of the currency and lost against budget, need to focus on making good some of the following: a) make timely enough, taxes, fees and other revenues to the budget in accordance with the law, determined not to constitute the status or stalker keep revenues to the State budget.

b) improve and enhance accountability in coordination between Tax agencies, customs, market management, banking, Commerce, management and business registration in the State tax administration and provide documents, information relevant to tax payers for the tax collection management and investigation handling tax law violations, thereby promptly prevent acts of tax evasion, tax fraud and illicit trade.

c) continues to accelerate the administrative reform in the management of tax revenue on the basis of the high responsibilities of the tax payers of the tax itself, declare and pay tax on the State Treasury according to the notice of tax authorities; strengthen industry organisations rectify the tax, customs; have the appropriate solutions to further enhance the spirit of responsibility, dedication to serving the people, serving the business staff, tax officials, customs.

d) focused inspection, check the tax payers frequently have violated tax laws. Strengthen the check after customs clearance for import and export goods.

With regard to the inspection, testing, value added tax refund before your eyes need to rapidly complete the profile service seized the money through state tax refund budget to move to the investigating authorities to consider, handle in the first 6 months of 2002.

The total tax and customs administration is coordinating with market regulators, police and tax authorities, customs of countries that share land borders with Vietnam to inspect, handle the commercial fraud, evasion, contraband and tax acts appropriating money to the budget through value added tax refund.

DD) enhance check, control the release, use the invoice vouchers and stamps of goods; every case of violation of management mode, use the invoice vouchers, stamps the goods must promptly comply. Actively implementing the seal mode name, address, tax code of the facility, personal business up Bills before circulation, use; encourage the enterprises themselves in and release the sales invoice as defined by the Ministry of finance.

4. Delivery of the Ministry of finance, in coordination with the ministries concerned to perform the following tasks: a) research, improve the rules of procedure, the tax-refund settlement process added value to avoid taking advantage of tax policy value to appropriating money in the State budget.

b) organize reviews of the management of the tax authorities collect taxes for public, commercial and State services to suggest improving mechanisms, policies, management procedures and remedies against the State budget lost for this area.

c) In the second quarter of 2002 annual report 3 years implementation of the law on value added Tax, corporate income tax, consumption tax, export tax, import tax; Thus, the set of the recommendations, and obstacles in the process of implementation of the tax law on the Government report to Congress additional amendments in order to improve the current tax law.

d) conducts research on the management of tax Law to clearly define the functions and tasks of the tax authorities and the State authorities concerned, at the same time specifies the rights, the obligations of the tax payers, on the basis of which the proposed programs, plans to build the law accordingly.

5. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for implementation of this directive severely. In the process of organization, make if difficult problems about tax policy, the request of the Agency, the unit reported the Ministry of finance to take measures promptly; case of exceeding authority, the Ministry of finance general government reports reviewed, resolved.