| PRIME MINISTER --- |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ————— |
| Number: 31 / CT-TTg |
Hanoi, date 08 month 11 year 2018 |
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DIRECTIVE
ON THE APPROVAL, STRENGTHENING DISCIPLINE, OVERSEAS IN THE EXECUTION OF LAW ON STATE BUDGET
Following the laws and resolutions of the National Assembly and the direction of the Government, the Prime Minister, over the past time, all levels and sectors have tried their best in managing the state budget and achieving results. important; discipline and budget discipline are strengthened; Many violations in the management and use of budgets have been discovered and handled promptly; mechanisms and policies on budget revenue and expenditure management are amended, supplemented, completed, contributing to improving the effectiveness and efficiency of state management of finance - budget in general and use efficiency State budget in particular.
However, the results of the inspection of the management and use of the state budget and the inspection and audit of the state budget settlement show that the situation of violation of the regime and policies on management of budget revenues and expenditures still occurs. in a number of ministries, branches, localities and units; investment situation is still spreading, investment efficiency is not high, debts of capital construction are still large; waste in management and use of public assets, in organizing conferences, seminars, festivals, overseas business trips, etc. still occurs, affecting discipline and discipline in state management and branding results of using financial resources - state budget.
In order to overcome the above-mentioned limitations and weaknesses, the Prime Minister requests ministers, heads of ministerial-level agencies, government-attached agencies and other central agencies (hereinafter referred to as ministries and agencies). central government agencies), the Presidents of the People's Committees of the provinces and centrally-run cities (hereinafter collectively referred to as localities) direct, guide and inspect the agencies, units and subordinates directly under their control to perform the tasks. strictly comply with the provisions of the law, correct and strengthen discipline and discipline in the management and use of the state budget, Directive No. 33/2008/CT-TTg dated November 20, 11 of the Prime Minister on strict implementation of fiscal policy and conclusions and recommendations of audit and inspection agencies (Directive 2008/33/CT-TTg). In particular, focus on performing well the following key tasks: 1. Regarding institutional improvement a) The Ministry of Finance shall assume the prime responsibility for, and coordinate with ministries, central and local agencies in, continuing to review, build and perfect the legal system on state budget revenues and expenditures, and manage and use public debt and public property according to the law-making program of the National Assembly and the Government; practicing thrift, combating wastefulness, and preventing corruption.
b) The Ministry of Planning and Investment shall assume the prime responsibility for, and coordinate with ministries, central agencies and localities in, urgently reviewing, building and perfecting the legal system on public investment.
c) Ministries, central and local agencies: – Continue to review, amend, supplement, promulgate or submit to competent authorities for promulgation the regimes, standards and norms for the use of the budget and assets. in accordance with the general legal provisions and management practices at agencies, units and localities; abolish regulations contrary to authority or contrary to regulations of superiors.
- Continue to review and coordinate with relevant ministries and branches and localities to submit to competent authorities for full issuance of regulations and guidelines for implementation of autonomy mechanism for non-business units. public.
- Minimize the proposal and issuance of new policies to reduce state budget revenues; Only issue new budget spending policies when really necessary and with guaranteed sources.
2. Strengthening management of state budget revenue a) The Ministry of Finance shall assume the prime responsibility for, and coordinate with other ministries, central and local agencies in - Organize the implementation of tax laws and state budget collection tasks, ensure correctly, fully and promptly collect revenues into the state budget according to regulations; expeditiously handle according to regulations on temporary collection and seizure, taxes declared but late, and hidden taxes detected and proposed by inspection and audit agencies to be collected into the state budget. government.
- Strengthen tax inspection, inspection and post-clearance inspection, focusing on businesses, sectors and key products with high risks, increasing the rate of enterprises subject to tax inspection and examination. ; promptly detect and handle cases of incorrect declaration, tax fraud, tax evasion and price transfer; boosting the prevention of trade frauds, preventing revenue losses and strictly controlling the state budget revenues, especially revenues under the contractual form; Strict control of customs duty rates.
- Focusing on handling and recovering tax arrears, assigning specific debt collection targets and supervising and inspecting the situation of implementation for each local Tax Department and Customs, limiting the arising of new tax debts; strictly control tax refunds, ensuring the right subjects and the law; promoting the inspection of activities and the observance of laws by tax and customs agencies.
- Strictly prohibiting the collection of wrong provisions of tax laws and relevant law provisions; misdividing regulations on revenue sources between budget levels; retain the revenues of the wrong budget; setting up revenues contrary to law provisions; leave the revenues outside the state budget contrary to the regulations.
b / Ministries, central agencies and localities shall closely coordinate with tax and customs agencies in enhancing the management of revenues, combating losses of smuggling, smuggling, trade frauds, tax evasion and handling of tax arrears; accounts receivable at the request of the audit agency, conclusions of the inspection agency and the law enforcement agency; ensure proper, full and timely collection of arising revenues in accordance with law.
3. On the management of state budget expenditure.
a) Ministries, central and local agencies: - Making and deciding annual state budget expenditure estimates according to their competence must adhere to the objectives, orientations and requirements of the financial plan - state budget. 05-year national budget, 03-year state budget-financial plan, medium-term public investment plan, on the basis of policies, regimes, state budget expenditure norms and socio-economic development tasks approved by the competent authority for the year of the estimate; Allocating state budget expenditures in general and spending on investment programs and projects using state budget capital in particular must be within their respective competence, clearly identify capital sources and within the scope of resources, ensure tight, economical, efficient; ensure the balance of local budgets in the medium term.
To allocate and assign state budget expenditure estimates on time, contents, subjects and domains according to regulations; ensuring funding for performing important and urgent tasks and projects and proactively allocating funds for repayment of advanced funding and handling outstanding debts according to regulations.
- Operating and managing expenditures within the assigned cost estimates, in accordance with prescribed standards, norms and regimes; thoroughly save, improve the efficiency of budget use. Strictly control and comply with regulations, limit the advance of state budget estimates, reduce the amount of expenditure transferred to the next year. Strengthen discipline and discipline in the management and use of public investment capital; thoroughly overcome, do not let the situation of outstanding debt of capital construction volume occur.
- Strictly prohibit the implementation of off-budget expenditures, expenses contrary to the provisions of law, use the budget to lend, advance for the wrong things and regulations.
b) The Ministry of Finance shall closely coordinate with ministries, central and local agencies to strengthen inspection, examination, supervision and implementation, publicity and transparency of the use of the state budget, ensuring ensure the state budget expenditure according to the estimate, in accordance with the regime, standards, spending norms and regulations of law. Strictly handle financial violations according to regulations for violations in the management of state budget and assets that have been discovered and recommended by audit and inspection agencies.
4. Strengthening management and strict control of public debt, government debt, national foreign debt, local government debt, allocating adequate and timely debt repayment sources a) The Ministry of Finance shall assume the prime responsibility for, and coordinate with ministries, central and local agencies to strictly control loans; minimize the issuance of Government guarantees for new loans; do not convert loan capital into on-lending or Government guarantee into state budget allocation capital.
b / Localities shall mobilize to offset local budget overspending within the scope of the National Assembly's estimates, deciding on the payment of interests on local budget balances; Principal payment in addition to local budget balances is allocated from the provincial budget, loan, and provincial budget remainder and sources of increased revenue and expenditure savings according to regulations.
5. Strengthen management, improve efficiency in using public assets a) Ministries, agencies, central and local authorities: – Urgently issue documents stipulating the decentralization of authority in the management and use of public assets. public property under its management; standards and norms for the use of public property; the list of assets for concentrated procurement as a basis for supervision, management and use of public assets within their respective agencies and localities.
- Organizing the review and reorganization of public assets to ensure the use of the right purposes, standards and norms according to the prescribed regime and in conformity with the task requirements; promote the handling of assets that no longer need to be used to create financial sources to supplement the state budget for development investment objectives and other needs according to regulations; resolutely recover assets used wrongly for the wrong purposes, wrong purposes, exceeding standards and norms; organizing the handling of lawful assets, openly and transparently, not to waste public property losses.
- Strictly abide by the regulations on the use of public assets to pay investors when implementing investment projects in the form of construction - transfer (BT) contracts, ensuring the value of payment properties closely. market prices, in accordance with the law, against public property losses.
- Effectively exploit public assets at public non-business units, infrastructure assets for business, leasing, joint-venture and association purposes according to the law on asset management and use public; terminate the use of leased, lent, joint-venture, business or non-compliant properties.
- Investment in construction, procurement of cars and public assets in accordance with the regime, standards, norms, ensuring savings, publicity and transparency; not buying expensive cars and equipment not in accordance with regulations.
b) Localities shall strictly carry out the auction when performing land allocation or land lease according to the provisions of land legislation.
6. Regarding finalization of the state budget a) Ministries, central agencies and localities shall review, appraise and report on state budget finalization reports of affiliated estimation units and subordinate budgets. report in accordance with the prescribed regime and time limit.
Directing and urging the investor to expeditiously prepare the completed project settlement report for the project and component projects/sub-projects funded with investment capital from the state budget. There is no backlog of investment projects funded by the state budget that have been completed, but have been delayed in making, appraising and approving settlements.
b) The Ministry of Finance shall guide and inspect the People's Councils at all levels in organizing the implementation of the tasks and powers of approving their reports on the state budget settlement according to the provisions of the State Budget Law. .
7. Regarding strengthening the urging, inspection, handling, reporting, publicity a) Ministries, central agencies and localities: – Strengthening inspection, examination, internal audit, publicity and transparency transparency and accountability in the management and use of the budget and public assets.
- Organize the review of responsibilities, strictly and promptly handle organizations and individuals that violate or allow violations in the management and use of the state budget and public assets; slow implementation of conclusions of inspection agencies and recommendations of audit agencies for violations occurring in the management of state budget revenues and expenditures under their assigned management responsibilities. The reporting of results of disciplinary action against organizations and individuals shall comply with the provisions of Directive No. 33/2008/CT-TTg. Periodically at the end of the year, summarize results of disciplinary actions against organizations and individuals, and send them to the Ministry of Home Affairs for monitoring and summarizing the implementation of disciplinary actions and reporting to the Prime Minister.
Ministers, heads of ministerial-level agencies, heads of Government-attached agencies and other central agencies, and presidents of provincial / municipal People's Committees shall be answerable to the Prime Minister for slow implementation of the conclusions of the inspection agency and the audit agency's petitions regarding violations in the management of state budget revenues and expenditures and public properties under the assigned management responsibilities.
- Organize, urge and direct the reporting of results of handling the conclusions of the inspection agency, the recommendations of the audit agency and the implementation contents according to the provisions of Directive 33/2008/CT. - TTg and this Directive, sent to the Ministry of Finance at the same time as sending the state budget finalization report, the annual report on the results of thrift practice, anti-waste and anti-corruption practice. As for the report on the results of handling the conclusions of the inspection agency and the audit agency's recommendations related to capital construction investment capital, and at the same time send it to the Ministry of Planning and Investment for synthesis, Government report. In the report to the Ministry of Finance, the Ministry of Planning and Investment must clearly state the shortcomings in financial and budget management that have been overcome, the shortcomings that have not been overcome and the time and measures to overcome in the future. next time.
b) In cases where ministries, central agencies and localities fail to abide by the regime of reporting on results of handling conclusions of inspection agencies and proposals of audit agencies prescribed in this Directive or schedule handling slow violations, the Ministry of Finance temporarily suspends funding according to the provisions of the State Budget Law and guiding documents; synthesize and report to the Prime Minister.
c) The ministries and central agencies are assigned to manage branches and domains, annually synthesizing and evaluating the results of implementation of the National Assembly's budget estimates, attached to each socio-economic task according to each the branches and domains to which the ministries and agencies are assigned to manage and send them together with the State budget settlement reports to the Ministry of Finance for summing up and reporting to the Government and reporting to the National Assembly together with the budget settlement reports. annual state.
8. Organization of implementation a) Ministers, heads of ministerial-level agencies, heads of government-attached agencies and other central agencies, presidents of People's Committees of provinces and centrally run cities are responsible for organizing and direct the strict implementation of this Directive.
| Recipients:
- Secretariat of the Party Central Committee; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, agencies attached to the Government; - People's Councils, People's Committees of provinces and centrally run cities; – Central Office and Party Committees; – Office of the General Secretary; - Office of the President; – Ethnic Council and Committees of the National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; - State Audit; – National Financial Supervisory Commission; – Central Committee of the Vietnam Fatherland Front; - Central body of the unions; – Office of Government: BTCN, PCNs, Assistant to TTg, General Director of E-Portal, Departments, Departments, affiliated units; – Save: VT, KTTH (3) G. |
PRIME MINISTER
Nguyen Xuan Phuc |
Download:
Directive 31 / CT-TTg 11/2018
Decree 143 / 2018 ND-CP
