Circular No. 114/2002/TT-BTC guides the piloting of the allocation of personnel quotas and operating funds for the Tax General Department over three years from 2002 to 2004. The objective is to reform management mechanisms, enhance tax work efficiency, increase income for tax officials, and improve the quality of the workforce.
适用范围
The Tax General Department is under the Ministry of Finance
要点
- The Tax General Department is allocated a personnel quota of 40,000 people for the three-year period (2002-2004)
- Operating funds for the Tax General Department are allocated at a rate of 2% of the total revenue collected and deposited into the state budget annually
- The Tax General Department has the authority to proactively arrange, manage personnel quotas, and utilize funds according to current standards and criteria
- Contents not covered by allocated funds include centralized construction costs, information technology modernization expenses, and training costs for cadres as planned by the State
- The Tax General Department must prepare budgets, allocate, and settle accounts for operating funds in accordance with regulations
🌐 本文件的社会影响
- Reduce the burden of personnel quotas on the Tax General Department, increasing its ability to manage proactively
- Enhance the effectiveness of tax work through reforms in management mechanisms and fund utilization
- Increase income for tax officials through cost savings
❓ 常见问题
How long does the pilot program for allocating personnel quotas and operating funds last?
The pilot program lasts from January 1, 2002 to December 31, 2004.
What personnel quota is allocated to the Tax General Department?
The Tax General Department is allocated a personnel quota of 40,000 during the pilot period.
How is the operating fund for the Tax General Department allocated?
Operating funds are allocated at a rate of 2% of the total annual revenue collected and deposited into the state budget by the Tax General Department.
How can the Tax General Department proactively manage personnel quotas and operating funds?
The Tax General Department can proactively arrange, manage personnel quotas, and utilize funds according to current standards and criteria.
What contents are not covered by allocated funds?
Contents not covered by allocated funds include centralized construction costs, information technology modernization expenses, and training costs for cadres as planned by the State.
全文
CIRCULAR
Guidelines for Implementing Decision No. 114/2002/QĐ-TTg dated September 4, 2002 of the Prime Minister on Pilot Implementation of Staff Quotas and Operating Funds for the General Department of Taxation
_____________________________
Pursuant to Decision No. 114/2002/QĐ-TTg dated September 4, 2002 of the Prime Minister on Pilot Implementation of Staff Quotas and Operating Funds for the General Department of Taxation.
The Ministry of Finance hereby provides guidelines for the pilot implementation of staff quotas and operating costs for the General Department of Taxation as follows:
A. GENERAL PROVISIONS:
1. Pilot implementation of staff quotas and operating funds for the General Department of Taxation under the Ministry of Finance for a period of three years, from January 1, 2002 to December 31, 2004.
2. The pilot implementation of staff quotas and operating funds for the General Department of Taxation must ensure the objectives and requirements stipulated in Article 2 of Decision No. 114/2002/QĐ-TTg dated September 4, 2002 of the Prime Minister, specifically as follows:
- Reforming the management mechanism of staff quotas and operating funds of the tax system from central to grassroots levels.
- Effectively performing the functions and tasks assigned by the State to the tax sector; promoting the restructuring and organization of the tax sector's administrative apparatus to enhance efficiency and quality in state management of taxation.
- Being proactive in funding sources, practicing thrift and combating waste in fund usage; modernizing tax management work; enhancing the effectiveness and quality of inspection, audit, and anti-evading state budget revenue activities; strengthening material and technical infrastructure of tax agencies and increasing income for tax sector officials and civil servants.
- Improving the quality of the tax sector's cadre and civil servant workforce, ensuring the effective operation of the tax agency's administrative apparatus at all levels.
- Ensuring transparency, democracy, and protecting the legitimate rights of tax sector officials and civil servants.
3. The operating funds of the General Department of Taxation include: the quota funds allocated by the State; state budget funds allocated to implement non-quota items; other lawful sources of funds as prescribed by Law.
4. The General Department of Taxation shall be responsible for managing and utilizing staff quotas, assets, and operating funds allocated according to current regulations of the State and the guidelines set forth in this Circular.
In cases where the allocated quota funds and the surplus of the Reserve Fund of the General Department of Taxation remain unused in a year, they may be carried over to the following year for continued use.
5. Based on the characteristics, nature of operations, and management capacity of each unit within the tax system, within the scope of the allocated quotas, the Director of the General Department of Taxation shall decide on the objects, scope, contents, and methods of allocation within the tax system.
B. SPECIFIC PROVISIONS:
I. STAFF QUOTAS:
1. The number of staff for the pilot allocation to the General Department of Taxation is 40,000 people. This number is included in the total number of staff allocated to the Ministry of Finance.
2. Within the scope of the allocated staff quotas, the General Department of Taxation may proactively organize, restructure its apparatus, reduce staff quotas, recruit, manage, and utilize civil servants according to the Civil Servant Law, current guiding documents of the State, and the Ministry of Finance.
The General Department of Taxation has the responsibility to allocate staff quotas to subordinate units, ensuring that the total number of staff quotas allocated to subordinate units does not exceed the staff quotas allocated by the State to the General Department of Taxation.
Additionally, during the allocation period, based on the assigned functions and tasks, job requirements, and financial capabilities, the General Department of Taxation has the right to enter into labor contracts beyond the allocated staff quotas mentioned above and implement employee benefits according to the law.
3. The staff quotas allocated to the General Department of Taxation will be reviewed and adjusted in the following circumstances:
- Establishing (or merging) additional tax agencies pursuant to decisions of competent authorities;
- The General Department of Taxation being assigned additional tasks pursuant to decisions of the Government or the Prime Minister.
When it is necessary to adjust staff quotas, the Director of the General Department of Taxation shall have the responsibility to report in writing to the Minister of Finance for review and coordination with the Ministry of Home Affairs to adjust the allocated staff quotas appropriately.
II. OPERATING FUND ALLOCATION:
1. The level of operating funds for the pilot allocation to the General Department of Taxation is 2% of the total annual revenue collected into the state budget organized by the General Department of Taxation.
Annually, the Ministry of Finance will determine the total annual revenue collected into the state budget organized by the General Department of Taxation to serve as the basis for calculating the operating funds (based on the allocation ratio) that the General Department of Taxation will enjoy in that year.
2. The allocated operating funds will be spent on the following items:
- Human resources costs: salaries; wages; allowances; bonuses; collective welfare; contributions (including: social insurance, health insurance, trade union fees); other payments to individuals.
- Administrative costs: payment for public services; office supplies; information, propaganda, communication; conferences; travel expenses; rental costs; maintenance and regular repair of fixed assets.
- Professional costs: materials, goods, and specialized equipment; various tax stamps (excluding emergency tasks assigned by the Government); uniforms; tax propaganda; anti-evading state budget revenue; professional training; other professional costs.
- Training and development of tax sector cadres and civil servants according to the program and plan of the General Department of Taxation and the Ministry of Finance.
- Travel expenses.
- Application and development of information technology and network connection with agencies and enterprises to support tax management: costs for purchasing computers, printers, and other IT equipment; costs for application software programs for the entire system; support costs for related IT projects of the Ministry.
For the above-mentioned items of operating fund allocation, the General Department of Taxation may proactively establish internal standards, norms, and expenditure systems suitable for its special activities and permissible funding sources, based on applying national standards and regulations.
3. Contents of expenses that can be used from saved funds:
The General Department of Taxation may use saved funds appropriately according to the following items:
- Expenses to strengthen material infrastructure and equipment directly serving tax management work: Major repair expenses for assets and office premises; payment support for construction of office premises; purchase and installation of fixed assets and other equipment serving professional purposes.
- Supplementing expenses for information technology development and application and staff training.
- Additional subsidies for those voluntarily retiring during the restructuring and reorganization process.
- Adjusting the minimum wage level for Tax Department officials and civil servants not exceeding 2.5 times the national minimum wage set by the State.
- Reward and welfare expenses: One-time bonuses, collaborative bonuses for organizations and individuals with outstanding achievements in tax work; industry welfare expenses.
- Establishing reserve funds: Income stability reserves; risk reserves such as natural disasters, revenue reduction due to policy changes; reasonable regulation of financial resources between units.
4. During the trial period of implementing quota staffing and operating expenses, when the State changes policies or systems concerning the expenditure items stipulated in Clause 2, Part II of this Circular, the General Department of Taxation must cover additional costs according to new regulations and policies.
The quota budget allocated to the General Department of Taxation will be reviewed and adjusted in cases where objective reasons (changes in State tax policies, additional tasks assigned by the State, natural disasters...) lead to insufficient combined quota expenses and reserve fund sources to ensure the minimum salary expenditure as prescribed by the State and maintain the operation of the tax sector's machinery. The Director of the General Department of Taxation is responsible for promptly reporting in writing to the Minister of Finance for review and submission to the Prime Minister for appropriate adjustment to ensure that the General Department of Taxation fulfills its assigned tasks.
III- CONTENTS NOT TO BE FUNDED BY THE QUOTA EXPENSES:
- Centralized construction expenses funded by the state budget.
- Expenses for modernizing computerization programs and plans of the Government.
- Purchase and major repair expenses for fixed assets.
- Staff training expenses according to the State's plan.
- Research expenses for national-level scientific topics, Ministry-level programs, and national target programs.
- Other expenses as prescribed by law.
For the above non-quota expense items, the General Department of Taxation is responsible for implementing them according to current standards, systems, and quotas set by the State.
IV. ESTABLISHING BUDGET PROJECTIONS, ALLOCATION, AND SETTLEMENT OF EXPENSES:
1. Establishment of budget projections:
The General Department of Taxation is responsible for establishing annual state budget revenue and expenditure projections in accordance with regulations and guidelines from the Ministry of Finance.
B. Allocation of Budget:
+ Based on the annual state budget revenue projection assigned by the National Assembly for the General Department of Taxation to implement, the Ministry of Finance allocates the quota budget according to regulations for the General Department of Taxation to proactively implement.
+ At the end of the year (or at the beginning of the first quarter of the following year), based on the actual state budget revenue submitted by the Tax Sector and confirmed by the competent authority, the General Department of Taxation calculates the quota budget according to the system and requests the Ministry of Finance to officially approve the quota budget used during the year. In cases where the initial quota is insufficient, the Ministry of Finance will allocate supplementary budgets for the difference, and if the initial quota exceeds the prescribed amount, the General Department of Taxation is responsible for returning the excess to the state budget or deducting it from the next year's budget.
- For non-quota expense items: The General Department of Taxation implements according to current State regulations.
2. Allocation of budget projections:
Annually, based on the available budget, assigned expenditure tasks, and Ministry of Finance guidelines, the General Department of Taxation organizes the allocation and assignment of budget projections to subordinate units.
If necessary, before allocating to subordinate units, the General Department of Taxation may retain a portion of the budget to cover urgent tasks and reserve funds for unexpected assignments to subordinate units.
3. Allocation, accounting, settlement of expenses, and reporting systems.
3.1. Budget allocation:
- For quota-funded items: Based on the annual quota budget projection, the Ministry of Finance allocates quarterly according to current regulations under Item 134 (other expenses). The State Treasury implements the transfer of funds according to the expenditure request of the unit's head (account holder). The unit head responsible for the quota budget is accountable for the unit's expenditure decisions.
- For non-quota-funded items: Allocated to budget expenditure categories according to usage and assigned projections. The State Treasury, based on approved budget projections, implements payments according to current State regulations.
3.2. Accounting and finalization of budget funds:
The General Department of Taxation is responsible for accounting and settling the operational budget according to the State Budget Law, budget item list, administrative and public service accounting systems, and applicable regulations for quota budget units.
3.3. Reporting system:
The General Department of Taxation is responsible for fully complying with current State and Ministry of Finance reporting systems in organizing the implementation of quota systems. Organizing internal inspection, supervision, and auditing of subordinate budget units.
3.4. Annually, the General Department of Taxation and subordinate units must publicly disclose finances according to current regulations.
C. IMPLEMENTATION ORGANIZATION:
1. This Circular takes effect from January 1, 2002. Previous guiding documents conflicting with this Circular are abolished.
2. The Director of the General Department of Taxation is responsible for guiding and organizing the pilot implementation of quota staffing and operating expenses throughout the tax sector according to Decision No. 114/2002/QĐ-TTg dated September 4, 2002 of the Prime Minister, current regulations, and guidance in this Circular.
3. Annually, the Ministry of Finance will organize interim reviews and evaluations of the General Department of Taxation's pilot implementation of quota staffing and operating expenses.
During the implementation process, if there are difficulties or obstacles, please report to the Ministry of Finance for timely research and resolution.
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