Thông tư 90/2010/TT-BTC

CIRCULAR

GUIDING 2011 STATE BUDGET ESTIMATION

Pursuant to the Government's Decree No. 60/2003/ND-CP of June 6, 2003, detailing and guiding the State Budget Law;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27,2008. defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's Directive No. 854/CT-TTg of June 11, 2010. on socio­economic development planning and state budget estimation for 2011;
The Ministry of Finance guides the evaluation of 2010 state budget task performance and 2011 state budget estimation as follows;

Chapter 1

EVALUATION OF 2010 STATE BUDGET TASK PERFORMANCE

General provisions

1. Bases for evaluation of the 2010 state budget tasks:

- The 2010 state budget tasks passed by the National Assembly in Resolution No. 37/2009/ QH12 on 2010 state budget estimation, and the Prime Minister's Decision No. 1908/QD-TTg of November 19,2009. < p="">

- The Government's executive documents, including Resolution No. 03/NQ-CP of January 15. 2010. < p="">

- The Finance Ministry's Circular No. 224/ 2009/TT-BTC of November 26.2009. < p="">

- Documents of ministries, central agencies and localities directing the implementation of resolutions of the National Assembly, the Government and People's Councils on socio­economic development and the state budget for 2010.

- Performance of state budget tasks in the first 6 months of 2010; solutions for implementation in the last 6 months of the year.

2. Together with performing the 2010 state budget tasks, ministries, central agencies and provincial-level People's Committees shall review and evaluate the performance of state budget tasks during 2006-2010 and 2001-2010 to provide a basis for formulating the 2011-2015 five-year plan and 2011-2020 ten-year strategy.

3. Based on evaluations of the performance of the 2010 state budget tasks and implementation of state budget revenues and expenditures and other related policies and regimes applicable in 2006-2010; and the implementation of conclusions and proposals of inspection and audit agencies, ministries, central agencies and localities shall proactively amend and supplement or propose specific amendments and supplements to these policies and regimes: and make proposals relating to the guidance, direction and organization of state budget task performance to the Ministry of Finance and concerned ministries and agencies for prompt study, amendment and supplementation or submission to competent authorities for timely amendment and supplementation.

Evaluation of state budget revenue collection in 2010

< span="">to evaluate the collection of state budget revenues in the whole year which should exceed by at least over 5% of the estimates decided by the National Assembly and assigned by the Prime Minister (excluding revenues from crude oil and land use levies). During evaluation, to concentrate on the following major contents:

1. To assess and analyze economic impacts and impacts of economic restructuring on the collection of 2010 state budget revenues: Production, business and export-import activities of enterprises in localities; fulfillment of production and sale targets for major products; production costs, sale prices and profits; to take into account new investment projects and expanded or intensive investment projects and projects whose tax grace period has expired: performance of land-related planning and finance tasks: real estate trading transactions: and operation of the securities market.

2. To assess and analyze impacts on state budget revenues of the tax payment extension for enterprises under the Prime Minister's Decision No. 16/2009/QD-TTg of January 21.2009: Decision No. 58/2009/QD-TTg of April 16. 2009. promulgating tax solutions to stimulating investment and consumption demands, preventing economic decline and remove difficulties for enterprises: and Decision No. 12/2010/QD-TTg of February 12. 2010. extending enterprise income tax payment periods to further remove difficulties for enterprises, contributing lo promoting 2010 economic development: and the administration of export-import policies, including tax adjustments to reduce trade deficit and raw material exports, and tax rate adjustments to implement international commitments.

3. To assess 2010 tax debts and their settlement: To clearly determine tax debts up to December 31. 2009. < p="">

4. To assess the coordination among concerned levels and branches in managing state budget revenues, inspecting, examining and controlling tax debt collection and fighting loss, smuggling and trade frauds: and in controlling prices: to report on the number of subjects already examined and inspected in the first six months of 2010 and the estimated number for the whole year: the tax amount proposed for retrospective collection through tax inspection and examination: the tax amount proposed for retrospective collection by the State Audit of Vietnam and the Government Inspectorate and the estimated amount to be collected into the state budget in the year. < span="">< p="">

5. To assess the value-added tax declaration and refund: to estimate the tax amount to be refunded in the year and the amount already refunded in the first 6 months of 2010: clearly analyzing reasons for increased or decreased tax refunds against the previous year.

6. To evaluate impacts of the implementation of tax policies promulgated, amended and supplemented in 2009 and 2010 on collected tax revenues.

7. < p="">

Evaluation of development investment spending

1. To evaluate the allocation and disbursement of capital construction investment funds in 2010:

< p="">- To evaluate the arrangement and allocation of funds and assignment of capital construction investment spending estimates to projects and works in 2010 (including state budget funds, lottery revenues and government bond funds), especially for important and urgent works and projects to be implemented on time and works and projects to be completed in 2010; to evaluate the allocation of funds in line with development objectives of ministries and branches, ensuring sufficient funds for projects having completed investment procedures according to their implementation schedules.

- To evaluate the time of allocation and assignment of plans to investors. To concurrently evaluate conformity with assigned targets in terms of total investment, structure of domestic and foreign funds, and structure of economic industries.

- To evaluate the allocation of official development assistance (ODA) funds, including arrangement of domestic and overseas funds.

- To evaluate the allocation of funds to pay debts for state budget-funded capital construction investment;

- To evaluate the recovery of advanced state budget funds (according to the principles set forth in Clause 4 Article 1 of Decision No. 1908/QD-TTg of November 19. 2009. < p="">

b/ To evaluate the review and rearrangement of capital construction investment spending plans under the Government's Resolution No. 18/NQ-CP of April 6. 2010. < p="">

- Review of investment projects with state budget funds, funds of state budget origin and government bond funds in order to channel funds for important and urgent projects to be completed in 2010.

- Use of funds advanced in 2010 for investment in important and urgent projects and works.

- Examination of investment and investment capital use and management in ministries, central agencies, localities and state economic groups, corporations and enterprises.

< p="">- To generally evaluate the implementation of the 2010 capital construction investment plan, covering the value of the volume implemented by the end of the second quarter of 2010.

- To evaluate the implementation of ODA-funded programs and projects: allocation of domestic funds to ODA projects under commitment: and the ODA and domestic fund disbursement progress.

- To evaluate the capacity to disburse capital construction investment funds in 2010 from the stale budget, government bonds, land use levies and lottery revenues.

d/ To calculate and assess outstanding debts for capital construction investment volumes and their settlement; to propose solutions to completely settling outstanding debts; to evaluate capital construction investment efficiency in 2010 and previous years; to analyze problems, causes and solutions.

e/ To evaluate the settlement of completed investment projects, clearly specifying the number of completed projects remaining unsettled under regulations by the end of June 2010. < p="">

< p="">2. To evaluate development support spending in 2010:

- Provision of state preferential credit, credit for poor households and social policy beneficiaries, and credit for students (credit provision results, outstanding loans, deposit saving interest rates, amounts arising from interest difference offset).

- Lending for policy implementation (preferential loans for ethnic minority households meeting with special difficulties, poor households building houses, poor households in the Mekong river delta developing production and business, and projects under programs on canal consolidation, rural roads, aquaculture infrastructure and craft village infrastructure).

- Implementation of policies on support for trade promotion, investment and tourism; and policies on support for public product and service suppliers.

- Implementation of 2010 state reserves: Quantities of goods purchased, distributed and granted free (with details on types, quantities and values); state reserves available by December 31. 2010: capacity to respond to incidents.

Evaluation of regular spending

1. To evaluate the implementation of state budget estimates in the first six months of 2010 and estimate the whole year implementation (allocation, assignment and withdrawal of state budget estimates: transfer and spending reduction of funds which cannot be allocated to other programs and tasks) according to each target and task assigned by the State to ministries, central agencies, localities and units in 2010. To evaluate the performance of important tasks and major programs and projects of each ministry, branch, domain and locality; to report on difficulties and problems and propose solutions.

2. To report on thrift practice in regular spending, specifically the reduction of unnecessary expenses such as those on conferences, festivals and unnecessary overseas work trips. On that basis, to concentrate funds on newly arising tasks, especially social security tasks and production and export incentives under law.

3. To evaluate results of and difficulties and problems arising in the implementation of spending mechanisms, policies and regimes in 2010 for the performance of tasks of ministries, central agencies, localities and units, paying attention to thoroughly evaluating the implementation of the following mechanisms and policies:

- Social security policies, concentrating on policies under the Government's Decree No. 67/ 2007/ND-CP of April 13. 2007. on support for social security beneficiaries, and the Government's Decree No. 13/2010/ND-CP of February 27.2010. amending and supplementing a number of articles of Decree No. 67/2007/ND-CP; and policies for poor households and households living just below the poverty line, ethnic minority people, people in areas with special difficulties such as the program on support for quick and sustainable poverty reduction in 62 poor districts, housing support for poor households; state policies for households living just-below the poverty line and students to be covered/by health insurance: support of farm and residential land, housing and daily-life water for poor ethnic minority households meeting with financial difficulties; unemployment insurance policies: support for prevention, control and consequence remedy of diseases, natural disasters and floods, and famine relief.

- The Government's Decree No. 130/2005/ ND-CP of October 17, 2005, on autonomy in and accountability for the use of payrolls and administration funds. To evaluate the implementation of autonomy and accountability for task performance and organization of apparatus: payrolls and finance by public non-business units under the Government's Decree No. 43/2006/ND-CP of April 25, 2006, and Decree No 115/2005/ND-CP of September 5, 2005. < p="">

4. To evaluate the implementation of the Governments Resolution No. 05/2005/NQ-CP of April 18, 2005, promoting the socialization of educational, healthcare, cultural and physical training and sports activities, and the Prime Ministers Decision No. 39/2008/QD-TTg of March 14, 2008, promulgating the Regulation on bidding, order placement and assignment of the task to provide state-funded non-business services; the Government's Decree No. 69/2008/ ND-CP of May 30, 2008, on policies to encourage the socialization of educational, vocational, healthcare, cultural, sports and environmental activities in branches and domains; the Prime Minister's Decision No. 1466/QD-TTg of October 10, 2008, promulgating the detailed list on types, criteria, sizes and standards of establishments engaged in the socialization of educational, training, vocational, healthcare, cultural, sports and environmental activities, paying attention to evaluating and analyzing general resources and structures of social resources for investment in the development of branches and domains, mobilization of social resources for development of branches and domains; problems, causes and solutions in the upcoming time to effectively mobilize social resources to develop branches and domains.

5. To evaluate the implementation of administrative procedure reforms under Project 30 in the management of the 2010 state budget; specifying problems, causes and solutions.

< span="">Program 135 (phase II) and 5-million-ha forestation project

1. To evaluate the allocation and assignment of spending estimates for target programs and projects in 2010. Based on assigned spending estimates and implementation progress, ministries and agencies managing national target programs and projects shall assume the prime responsibility for, and coordinate with ministries, central agencies and localities in. reviewing and evaluating the effectiveness of these programs and projects in 2006-2010. On that basis, they shall propose lists, objectives and contents of national target programs and projects in 2011-2015. < p="">

2. < p="">

Evaluation of the implementation of wage reforms

1. To report on the approval and determination of funds needed for implementing wage reforms.

2. To evaluate the implementation of financial measures to create sources for implementing wage reforms from saving 10% of regular spending (excluding salaries and amounts of salary nature): 35-40% of revenues retained under regulations: and 50% of increased local budget revenues (excluding land use levies) in 2010 and 2007-2010: to determine the previous year's unused sources under regulations (after allocating sufficient funds to guarantee the minimum wage level of VND 730,000/month in 2010) to be carried forward to 2011 (if any) to continue creating sources for implementing wage reforms (with tables of specific statistics).

Some particular points in evaluating the performance of the 2010 state budget tasks by provinces and centrally run cities:

In addition to the above requirements, the following contents should be evaluated:

1. Local solutions and measures for administering local budgets to guarantee local budget spending estimates as decided by competent authorities.

2. Local demands and resources for development: mobilization of local financial resources to perform local socio-economic development tasks.

3. Implementation of policies and regimes under the Prime Minister's Decisions No. 24/2008/QD-TTg No. 25/2008/QD-TTg No. 26/2008/QD-TTg No. 27/2008/QD-TTg and No.113/2009/QD-TTg of September II. 2009, amending and supplementing a number of articles of Decisions No. 24/2008/QD-TTg No.25/2008/QD-TTg No. 26/2008/QD-TTg And No. 27/2008/QD-TTg promulgating a number of mechanisms and policies to support socio economic development for provinces in the northern central and coastal central regions, the Central Highlands, the Mekong river delta and the northern midland and mountainous region up to 2010: the program to support farm and residential land, housing and daily-life water for poor ethnic minority households meeting with financial difficulties (Program 134), the program on socio-economic development for mountainous, deep-lying and remote communes meeting with special difficulties (Program 135-phase II): the Government's Resolution No. 30a/2008/NQ-CP of December 27. 2008. on the program to support quick and sustainable poverty reduction for 62 poor districts; and policies on housing support for poor households under the Prime Minister's Decision No. 167/2008/QD-TT of December 12. 2008.

4. Allocation of budget spending to implement state mechanisms and policies for socio-economic development and poverty reduction such as health insurance policies for the poor and ethnic minority people and under-6 children, support for people living just below the poverty line to enjoy health insurance, unemployment insurance policies, policies in support of fishermen and social security beneficiaries, fund allocation for planning work in localities.

5. Budget allocation (including targeted central budget supports for local budgets, if any) and use of reserves for security and defense: prevention, control and remedy of consequences of natural disasters and diseases of humans, cattle, poultry and crops.

6. Implementation of policies on irrigation fee exemption in localities; exemption from contributions under the Prime Minister's Directive No. 24/2007/CT-TTg of November 1. 2007. < p="">

7. Spending of land use levy revenues on investment in local infrastructure works, land measuring, < p="">

8. Collection of lottery revenues, allocation and use of this revenue source for social welfare in localities.

9. Fund raising for infrastructure investment (including fund raising and allocation for payment of principal and interest by June 30, 2010) under Clause 3. < span="">including outstanding debts at the beginning of the year, amounts raised during the year, due debts, estimated outstanding debts by December 31.2010 (for Hanoi and Ho Chi Minh City, evaluation of investment fund raising under their particular finance-budget mechanisms).

10. Implementation of programs on canal consolidation, rural road building, craft village infrastructure and aquaculture infrastructure (including implementation results, payment of principal and interest due):

11. On the basis of evaluation of the implementation of the 2010 socio-economic plan and state budget, evaluation of the implementation of the socio-economic development plan and state budget in 2006-2010 against the objectives set by resolutions of local party congresses, concentrating on evaluation of achievements, limitations and causes in order to plan 2011-2015 five-year development.

Chapter 2

2011 STATE BUDGET ESTIMATION

Objectives and principles

1. The 2011 state budget estimates will be made together with the implementation of the Resolution of the XI^th Party Congress, the 2011-2015 five-year socio-economic development and finance-budget plans, the 2011-2020 ten-year socio-economic development and finance strategies, being significant in gathering a momentum for quick and sustainable growth for the entire period, raising people's life quality to a higher level. 2011 state budget estimation should clearly set objectives for promoting quick and sustainable growth and raising slate management effectiveness by implementing appropriate incentive policies to encourage and channel resources for development investment, concentrating resources for economic restructuring toward increased efficiency and competitiveness, quick and sustainable development, increased level and ratio of state budget investment in humans, implementing social security policies, firmly maintaining defense and security and guaranteeing national financial security.

2. The 2011 state budget revenues shall be estimated:

< p="">< p="">c/ On the basis of working out measures and specifying roadmaps to settle tax debts; fight tax loss, evasion and contraband and trade frauds: increasing inspection and examination, and detecting and promptly handling violations.

3. Bases for 2011 state budget spending estimation:

State budget estimates shall be made based on criteria and norms on allocation of the 2011 state budget (the first year of the new budget stabilization period); current budget spending policies and regimes and funds needed to achieve important objectives and implement major tasks and strategies of the country set for 2011 and 2011-2015. On that basis:

a/ Based on the system of criteria and norms on 2011 budget allocation under the Prime Minister's decision, spending regimes and norms and their assigned tasks, ministries and central agencies managing branches and domains and provincial-level People's Committees shall make 2011 budget spending estimates within the examination codes of 2011 budget spending estimates notified by the Ministry of Finance (particularly, spending from overseas funding sources shall be estimated in detail based on the disbursement progress of projects taking loans and grants) by domain (including spending from state budget balancing sources and from revenues retained under regulations), major spending tasks (with priority order) in accordance with current law and assurance of thrift practice and waste combat right from the estimation stage.

b/ When estimating state budget spending, ministries, central agencies and localities shall proactively estimate sufficient funds to implement promulgated mechanisms and policies and newly arising tasks. For regimes, policies and tasks promulgated in the course of estimation, budget estimates shall be made under the guidance of competent agencies. Ministries, central agencies and localities that, upon budget estimation and assignment, fail to estimate sufficient funds under regulations to perform spending tasks may not receive additional funds from the reserve source for such spending tasks.

c/ When proposing, amending and supplementing policies and regimes in the course of 2011 state budget estimation, ministries, central agencies and localities should conduct surveys to precisely identify the number of beneficiaries and estimate funding needs: integrate policies and regimes to be revised or promulgated with current ones and coordinate with finance agencies in calculating and ensuring sufficient fund allocations for implementation before submitting these policies and regimes to competent authorities for promulgation.

d/ To continue rearranging expenditures in an economical and efficient manner to raise the efficiency of budget investment funds in order to promote quick and sustainable growth, maintain a stable macro-economy and guarantee social security, order and safety; to ensure funds for development of education and training, science and technology, healthcare, culture and environmental protection under resolutions of the Party and the National Assembly; to increase state reserves to proactively prevent, control and remedy consequences of natural disasters and epidemics: to allocate funds to continue wage reforms.

4. Ministries and central agencies shall estimate budget revenues and expenditures, proactively explain in detail bases and grounds for their estimation by implementing unit and important spending task (bases, policies, regimes, implementation results, levels of spending estimate allocations in 2011 and subsequent years) and submit them to the Ministry of Finance and the Ministry of Planning and Investment for summarization and reporting to the Prime Minister.

5. To balance the state budget and budget of each locality in an active, healthy and steady manner, ensuring national financial security and budget safety for each locality.

The 2011 state budget revenue estimation

1. Domestic revenue estimates:

When estimating local state budget revenues, localities shall base themselves on analyses and forecasts of economic growth and restructuring which raise 2011 production capacity for each economic sector, industry and domain of revenues, local key economic institutions and sum up all sources of revenues arising in their localities (including budget revenues of communes, wards and townships). When estimating 2011 state budget revenues, they shall base on full evaluation of 2009 implementation results: targets and realization capacity for 2010 and notified examination codes of 2011 spending estimates. Spending estimation must properly and fully take into account each domain of revenues and each type of tax under the tax law and collecting regimes, paying attention to newly promulgated, amended and supplemented regimes and policies below:

< p="">Tax obligations of foreign organizations and individuals doing business or earning incomes in Vietnam comply with the Finance Ministry's Circular No. 197/2009/TT-BTC of October 9, 2009, supplementing Circular No. 134/2008/TT-BTC of December 31. 2008.

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Tax obligations of Vietnamese investors making overseas investment comply with the Finance Ministry's Circular No. 11/2010/TT-BTC of January 19, 2010, guiding the fulfillment of tax obligations by Vietnamese; investors making overseas investment.

b/ Royalty: To be calculated and estimated under the National Assembly's November 25, 2009 Law No. 45/2009/QH12 on Royalty, the National Assembly Standing Committee's Resolution No. 928/2010/UBTVQH12, promulgating the royalty tariff; the Government's Decree No. 50/2010/ND-CP of May 14, 2010, detailing and guiding a number of articles of the Law on Royalty; and the Finance Ministry's Decision No. 588/QD-BTC of March 22. 2010. < p="">

c/ Personal income tax: To comply with the Ministry of Finance's documents such as Circular No. 161/2009/TT-BTC of August 12, 2009, guiding personal income tax for transfer and receipt as inheritance or gift of real estate: Circular No. 164/2009/TT-BTC of August 13, 2009, guiding personal income tax for winners of prize-winning games; Circular No. 176/2009/ TT-BTC of September 9. 2009. guiding the reduction of personal income tax for individuals working in economic zones; Circular No. 02/2010/TT-BTC of January 11, 2010, additionally guiding Circular No. 84/2008/TT-BTC of September 30, 2008, guiding a number of articles of the Law on Personal Income Tax and the Government's Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax.

< p="">< p="">Collection of regulating revenues from Dung Quat oil refinery complies with the Ministry of Finance's separate guidance.

< p="">< p="">h/ Land use levy revenues: To be estimated in conformity with the implementation of approved land use master plans (under the Government's Decree No. 69/2009/ND-CP of August 13, 2009, additionally providing land use planning, land prices and recovery, compensation, support and resettlement) and expected schedules for land use right auction, land allotment and payment of land use levies.

< p="">2. Export-import revenue estimates:

a/ Export-import revenues shall be estimated based on the evaluation of impacts on budget revenues by analyzing and forecasting world economic situations and export-import values of taxable goods: impacts of the adjustment of tariff and non-tariff barriers to restrain trade deficit and boost exports, and implementation of the tax reduction roadmap under international economic integration commitments.

< p="">3. Revenues retained for spending under regulations (school fees, hospital fees, contributions): Ministries, central agencies and localities shall estimate revenues appropriately and actively based on 2009 collected revenues. 2010 estimated revenues, expected adjustment of revenues (with collection of school fees complying with the Government's Decree No. 49/2010/ND-CP of May 14, 2010, on school fee exemption and reduction and support of learning expenses and regimes on collection and use of school fees for educational institutions within the national education system from school years 2010-2011 to 2014-2015) and factors likely to affect 2011 revenues. Non-business revenues from the commercial provision of services of agencies and units which do not belong to the state budget shall be estimated separately and not be included in estimates for charge and fee revenues of the state budget.

The 2011 state budget spending estimation

1. The 2011 development investment spending estimation:

a/ 2011 development investment spending of ministries and central agencies shall be estimated on the basis of ensuring funds for ongoing works and projects: allocating sufficient funds for group-C projects to be completed within 3 years and group-B projects to be completed within 5 years: restricting funds for new projects which are not truly necessary. Development investment spending of provinces and centrally run cities shall be estimated on the basis of criteria and norms on allocation of 2011 state budget funds for development investment, including targeted additional funds for development investment from the central to local budgets and other targeted additional funds under the Prime Minister's decisions.

b/ When estimating 2011 development investment spending, units should thoroughly grasp the view of reviewing, rearranging and readjusting investment fund allocations to raise the efficiency of state budget funds, contributing to stabilizing the macro-economy and promoting quick and sustainable economic growth. To concentrate development investment funds to achieve 2011 and 2011-2015 socio-economic development objectives, prioritizing budget allocations for national key projects and works, agricultural and rural development, promotion of poverty reduction and sustainable development; and further prioritizing development investment funds for human resource development in education and training, healthcare, science and technology, environmental protection, security and defense.

c/ To prioritize funds to implement social security policies: to allocate sufficient domestic funds for ODA-funded programs and projects under commitments: to concentrate funds on ongoing efficient works and projects, key and urgent works being dikes, irrigation, rural roads, flood division and obstruction infrastructure and tourism infrastructure.

< p="">e/ To allocate remaining funds to new projects and works, prioritizing national key projects and works: to determinedly suspend construction of projects outside approved master plans, with incomplete formalities under regulations, having investment formality problems or having not cleared construction site, and non-urgent or inefficient projects.

< p="">g/ Speeding for making up interest rate differences of development investment credit and credit under state policies shall be estimated under regulations based on 2010 implementation results, expected changes in policies and 2011 tasks.

h/ For estimates of additional spending from state reserves: Based on the national reserves development strategy, state-assigned reserve tasks, requirements for prevention and remedy of natural disasters and epidemics, ministries and branches managing state reserve goods shall evaluate and determine state reserves under their management up to December 31.2010: estimate additional reserves for each type of completely essential goods and supplies, estimate state budget spending for state reserves increases, good preservation and plans on rotation and renewal of state reserves goods in 2011.

i/ To add targeted development investment funds from the central budget according to criteria and norms on allocation of development investment spending estimates from 2011 state budget decided by the Prime Minister to implement national target programs, national programs in 2011-2015. the program on quick and sustainable poverty reduction for 62 poor districts and other major programs and projects to be implemented in 2011-2015; support of part of domestic funds for ODA-funded projects; support localities in investment in industrial park infrastructure and provincial-level healthcare system, prioritizing additional funds for local budgets in northern midland and mountainous regions, northern central and coastal central regions, the Central Highlands, the southwestern region, and difficulty-hit ethnic minority areas and localities.

j/ Ministries, central agencies and localities assigned by the Prime Minister to invest in capital construction with government bond funds shall estimate 2011 government bond funds to be invested in works and projects on transport, irrigation, healthcare establishment system, school consolidation and building of public-duty houses for teachers and houses for students already on the list approved by competent authorities. < span="">

2. The 2011 regular spending estimation:

a/ Estimation of spending on development of education and training, culture, healthcare, environmental protection, and science and technology, social security, defense and security; and spending on state, party and mass organization administration shall be based on political tasks and 2011 socio-economic development plans of each ministry, central agency and locality and norms on allocation of 2011 state budget regular spending under the Prime Minister's decision and specific regimes and policies promulgated by competent authorities.

< p="">c/ To allocate 20% of 2011 total state budget spending estimates (including development investment spending, regular spending and spending on wage reforms and spending from lottery revenues) for education, training and vocational training: at least 1.8%, for culture and communications: at least 2%.