Decision No. 03/2000/QD-TTg On the mechanism for rewarding and reallocating due to exceeding the state budget revenue target for the year 2000 for local budgets

Pursuant to …;

Regarding the reward mechanism and allocation for exceeding the state budget revenue target for 2000 for local budgets

vượt dự toán thu ngân sách năm 2000 cho ngân sách địa phương ||| exceeds the revenue budget estimate for the year 2000 for the local budget

PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to Resolution No. 24/1999/QH10 dated November 29, 1999 of the Tenth National Assembly, Sixth Session, on the state budget plan for 2000;

Based on the proposal of the Minister of Finance in Circular No. 10/TC-NSNN dated January 3, 2000,

DECISION:

Article 1. The following regulations on the amount of rewards and the usage of rewards for exceeding the state budget revenue target for 2000 for local budgets are hereby stipulated:

1. In addition to the rewards provided for under the State Budget Law:

a) For special consumption tax on domestically produced goods (excluding the portion of the local budget that has already received 100% according to the classification) : reward 100% of the revenue exceeding the budget target assigned by the Prime Minister.

b) For export tax, import tax, and special consumption tax on imported goods, the reward shall be granted according to the principle: for revenue exceeding the budget target assigned by the Prime Minister up to 20 billion VND, reward 100%; for revenue exceeding 20 billion VND, reward an additional 50% of the excess amount but the total reward shall not exceed 50 billion VND.

2. For revenues shared between the central government budget and local government budgets: allocate 50% of the actual revenue submitted to the central government budget that exceeds the budget target assigned by the Prime Minister to the local government budget.

Article 2. Regulations on the use of rewards.

The above rewards from exceeding revenue targets shall be used to increase investment in infrastructure construction, to implement important and urgent tasks arising at the local level.

Article 3. This Decision shall take effect from the date of signing.

Article 4The Minister of Finance, the Chairmen of the People's Committees of provinces and centrally-administered cities are responsible for implementing this Decision./.