Chỉ thị 09/CT-TTg

DIRECTIVE

ON STRENGTHENING THE DIRECTION AND MANAGEMENT IN IMPLEMENTING STATE BUDGET - FINANCIAL TASKS IN 2013

In beginning months of 2013, Ministries, sectors and localities on initiative, positively have implemented drastic solutions on stabilizing macro-economy, removing difficulties for production and business, assisting market, resolving bad debts according to Goverment's Resolutions No. 01/NQ-CP No. 02/NQ-CP dated January 07, 2013.  Thanks to the effort of whole political system, community of enterprises and people, the Vietnam's economy has attained the initial positive results,especially in control inflation and macroeconomic stability. However, production and business conditions still have many difficulties, the purchase power is reduced, consumption is slow; accessing to and absorbing credit capital of enterprises is not easy; progress of collecting for State budget in the beginning months of year reaches at low level, and is lower than the same period of previous year, while demands on resources meeting the urgent and important expenditure tasks related to National defense and security, social security, overcoming consequences of calamity, epidemics, etc arise increasingly more and urgently.

In order to strive for reaching the maximum level of revenue - expenditure task of the State budget in 2013 under estimate already ratified by National Assembly, the Prime Minister request Ministers, Heads of ministerial-level agencies, Governmental agencies and other agencies at Central level (hereinafter referred to as Ministries and agencies), the Chairpersons of the People’s Committees of central-affiliated cities and provinces, under their assigned functions and tasks, to further follow up contents of Resolutions of National Assembly, Government's Resolutions 01/NQ-CP and 02/NQ-CP on initiative and drastic manner in directing and managing, implement synchronously the mentioned solutions in which focus on effective implementation of the following key contents:

1. Carrying out the synchronous and effective implementaion of solutions removing difficulties for production and business, resolving bad debts, expanding the goods consumption market; striving to reach objective of economic growth and estimate of revenue for the State budget.

a. Ministries, agencies, localities under their assigned functions and tasks:

- To focus on removing difficulties for enterprises, solving inventory, effectively handling bad debts, expanding the goods consumption market.  To review, assess implementation during 6 beginning months of 2013 and propose solutions on directing and managing in 6 remaining months of 2013, send to the Ministry of Planning and Investment before June 10, 2013 for summing up and reporting to the Prime Minister.

- To finish submission for the competent authorities to approve the plan on restructuring corporations, general companies, state-owned enterprises before June 30, 2013; to organize timely and effective implementation of approved plans.

b. The State bank of Vietnam shall assume the prime responsibility for, and coordinate with Ministries, agencies, localities in flexibly governing instruments of monetary policy for controlling inflation, stabilising macro-economy and supporting reasonable growth.  Further reduce loaning interest rates; strive to reach the credit growth at 12% in whole 2013, in which concentrate the borrowing capital for priority fields. Drastically carry out Scheme on restructuring credit institutions; accelerate handling of bad debts.

c. The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with Ministries, agencies, localities in stepping up implementation of solutions on solving inventory; expanding the goods consumption market; supporting for bringing goods to rural areas, remote and isolated regions; stepping up export, especially service export and export on the spot. Assume the prime responsibility for, and coordinate with the Ministry of Finance in reviewing, adjusting policies on management of import commodities in line with actual conditions, faciliate for attracting investment, production and business development; implementing measures to examine, control, supervise import goods, ensure to be proper with regulations, standards on food safety and hygiene, environmental protection and in conformity with international commitments; elaborating Scheme on renovation of distribution and business system as well as prices of gas according to the market mechanism and submitting to the Prime Minister before September 30, 2013.

d. The Ministry of Finance shall assume the prime responsibility for, and coordinate with Ministries, agencies and localities in:

- Timely implementing the exemption, reduction, extension of tax and State budget revenues payment applicable to some subjects such as enterprises, business households and individuals according to the Government’s Resolution No. 02/NQ-CP; ensure to be proper with subjects, publicized and transparent. 

- Further reviewing, completing the revenue policy mechanism toward encouragement of domestic investment, production and business and natural resource protection as well as calling rational revenue sources. Further reviewing and adjusting tax rates of export duty; cooperating with the Ministry of Industry and Trade, the Ministry of Construction to strengthen strict management in respect to some commodities of export minerals. Implementing timely adjustment to tax rates of import duty applicable to petroleum based on conditions of world and domestic markets.  Reviewing, revising to increase import duties in conformity with commitment on international integration for some commodities which have not yet been produced domestically.

- Reviewing, revising some charges, fees which units may keep in orientation of ensuring funding for units implementing the assigned tasks; strengthening effective management and use, avoiding large funding backlog at units.

- Further managing the prices of petroleum, electricity, coal for electric production under the market mechanism with a suitable roadmap, ensuring the harmonic benefits of consumers and enterprises and revenues of the State budget; publicize information on price and petrol price stabilization fund.

2. Strengthening management of revenue and prevention of revenue loss and handling of tax arrears

The Ministry of Finance, other Ministries, agencies, localities under their assigned functions and tasks:

a. Review, grasp the subjects, revenue source of budget in localities, strive to collect revenues in fields, sectors, localities with ability of increasing revenue so as to make up for parts reducing revenues due to implementation of policies on exemption, reduction, extension of paying taxes.   Strengthening tax inspection and examination in combination with inspection and examination on price law execution.  Controlling the tax declaration, tax finalization of enterprises, organizations, individuals, ensuring the proper, sufficient and timely collection of taxes, charges, fees and other revenues to the State budget. Fully and timely implementing the revenues according to conclusions, proposals of State Audit, Inspectorate agencies and other protecting-law agencies.

b. Strictly managing the tax refund, ensuring to be proper with subjects, regimes as prescribed, publicized and transparent.

c. Strictly coordinating between the collecting agencies, financial agencies and functional forces in managing collection, preventing the revenue loss and handling arrears, preventing commercial fraud, smuggling, price transfer.

3. Strengthening management of the State budget revenues, strictly ensuring, saving and effectiveness. 

Ministries, agencies, localities under their assigned functions and tasks:

a. To perform cutting the expenditures, recover to supplement redundancy to central budget and local budget redundancy for:  Investment capital and regular expenditure funding already assigned in the 2013 estimate of Ministries, Central and local agencies but have not yet been allocated or allocated not accordance with regulation till June 30, 2013; investment capital of the 2013 plan which was allocated for projects but not yet been implemented till June 30, 2013 and capital, funding which units use improperly with regulation.

b. To focus on accelerating construction and disbursement of development investment capital, especially investment capital sources from the State budget, the Goverment bond capital, fund of national objective programs, ODA fund. Of which:

- To restrain prolonging of implementation duration of investment funds from the State budget, Goverment's bonds as planned from 2013 to 2014.

- Maximally restrain the advance payment for projects (including capital from the State budget and Government bonds). The Ministry of Planning and Investment shall assume the prime responsibility for, and coordinate with the Ministry of Finance in unifying principles, norms, and on that basis, formulating list of projects permitted to be made advance payment under the 2014 capital plan (including capital from the State budget and Government bonds) in direction:

+ For projects using capital from Government bonds: Only projects that realy are necessary, urgent, have been disbursed all assigned capital as planned in 2013 but need capital for accelerating, finishing early and putting in use may be made advance payment of remaining capital of the Goverment bonds under the allocated plan during 2014-2015.

+ For projects financed by the State budget capital: Carefully reviewing, selecting projects that are realy necessary, urgent, have been disbursed all assigned capital as planned in 2013; have defined clearly the support level from central budget on the basis of ensuring balance of the refunding capital sources and in conformity with balance ability of the State budget.

- The Ministry of Planning and Investment and the Ministry of Finance shall implement recovery of advance payment amounts of the State budget and Government capital in accordance with decisions assigning the 2013 plan  (unless the Prime Minister has given opinion for other direction).

- Further step up handling of arrears in fundamental construction according to the Directive No. 27/CT-TTg dated October 10, 2012 of the Prime Minister on key solutions overcoming arrears in fundamental construction in localities.

c. Reviewing, re-arranging tasks of regular expenditure:

- Saving more 10% of remaining regular expenditure estimate of last months of year (excluding amounts: Expenses for wage, wage-based allowances, expenses for people based on regimes; saving 10% of regular expenditure to create source for reforming wage under estimate at the begining time of year and saving 10% of regular expenditure increasing additionally keeping at budget levels).

Cutting down or postponing implementation of expenditure tasks that not realy necessary,  expenses for procurement of equipment, car; maximally restraining the organization of conferences, national seminars, ceremony for beginning works, Inaugurations, announcement of decisions; saving at least 20% of expenses for electricity, water, telephone, stationery, petroleum; saving at least 30% of budget estimates allocated for expenditure tasks related to festivals, receipt of guests, conferences, seminars, oversea and domestic trips for work, etc.  

On that basis, defining specifically the additionally-saved amounts of 10% of regular expenditure estimates of the last months of year, send to the Ministry of Finance for summing up and reporting to the Prime Minister in June 2013; the Ministry of Finance shall keep the additionally-saved amounts of 10% of regular expenditure estimates at system of State Treasuries; till quarter IV of 2013, based on revenue and expenditure of the State budget, report to the Prime Minister for consideration and making decision on use of this saving.

- Overcoming the overlapping, wastefulness, non-efficiency in carrying out and allocating funding for implementation of programs, projects, tasks; not supplementing the schemes, programs, not issuing new policies or raising norms, which increase expenditure of the State budget when fail to define the ensuring sources.

- Ensuring fund to implement issued regimes and policies and social security.

4. Conducting the initiative and positive budget management, ensuring the budget balance at levels, keeping overspending of the State budget within scope decided by National Assembly.

The Ministry of Finance, People’s Committees of central-affiliated cities and provinces shall focus on direction:

a. Strictly managing the redundancy for budget allocated in estimate at budget levels; focus on managing use in scope of 50% of redundancy for budget allocated in estimate of each level for handling of urgent tasks arising, such as: Prevention, fighting and overcoming consequences of calamity, epidemics, National defense and security, etc; the remaining budget redundancy for handling on initiative when the revenues of the State budget are reduced seriously.

b. In the course of managing, on initiative arranging, adjusting the expenditure tasks in line with capacity of the State budget revenues; strictly monitoring changes of budget funding backlog at levels, managing to ensure the solvency of the State budget.

b. Striving drastically to ensure balance of local budgets, in case of reducing revenues in comparison with estimates, on initiative, using financial resources of localities for offsetting, concurrently reviewing, re-arranging the expenditure tasks according to the priority order, cutting down or prolonging the implementation time of expenditure task not real neccessary , in which prioritize for payment of wage, amounts with wage-nature, regular expenses to ensure normal activities of agencies, units, expenses for social security, expenses for investment in fundamental construction of important works.

In case of reducing revenue from land levy in comparison with estimate, cutting down or prolonging progress of implementation of works, projects financed from this revenue source.

5. Implementation organization:

a. Ministers, Heads of ministerial-level agencies, Ministerial agencies and other agencies at Central level, the Presidents of People’s Committees of central-affiliated cities and provinces shall, based on their functions and tasks and provisions in this Directive, expeditiously give directions on  implementation and examine implementation at lower levels and affiliated units so as to strive to finish task of budget  revenue and expenditure of levels in 2013. 

b. The Ministry of Finance shall assume the prime responsibility for, and coordinate with the Ministry of Planning and Investment and Ministries, agencies, localities in monitoring, urging, examining, assessing situation and periodically reporting result of implementation of this Directive at monthly  regular session of Government.