Decision No. 280/TC-QĐ-NSNN issues the new State budget index system to replace the old one from 1997, applicable for the preparation of budgets, execution, and reporting of revenue and expenditure settlement. The new system includes code numbers for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and codes for provinces and centrally-administered cities.
要点
- The new State budget index system is issued to replace the old one from 1997
- The new system includes code numbers for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and codes for provinces and centrally-administered cities
- Revenue and expenditure items of the State budget arising from January 1, 1997 must be adjusted to the Chapters, Types, Clauses, Groups, Subgroups, Sections, and Subsections of the new system
- Agencies under the National Assembly, Ministries, ministerial-level agencies, agencies under the Government, Party and mass organizations at the central level, and People's Committees of provinces and centrally-administered cities are responsible for directing, implementing, and guiding the implementation according to this Decision
- This Decision takes effect from January 1, 1997
🌐 本文件的社会影响
- Positive impact: Helps unify and manage more strictly the revenue and expenditure items of the State budget, improve the quality of budget preparation, execution, and settlement reporting work
- Negative impact: Time is needed for agencies to adjust to the new system, which may cause difficulties for some units during the transition process
❓ 常见问题
When does the new State budget index system take effect?
The new State budget index system takes effect from January 1, 1997.
Revenue and expenditure items of the State budget arising from January 1, 1997 must be adjusted to which system?
Revenue and expenditure items of the State budget arising from January 1, 1997 must be adjusted to the Chapters, Types, Clauses, Groups, Subgroups, Sections, and Subsections of the new State budget index system issued pursuant to this Decision.
Which agencies are responsible for implementing and guiding the implementation of this Decision?
Agencies under the National Assembly, Ministries, ministerial-level agencies, agencies under the Government, Party and mass organizations at the central level, and People's Committees of provinces and centrally-administered cities are responsible for implementing and guiding the implementation according to this Decision.
What provisions does this Decision revoke?
Previous provisions and guidelines regarding the State budget index system that conflict with this Decision are hereby revoked.
What does the new State budget index system include?
The new State budget index system includes code numbers for Chapters, Types, Clauses, Groups, Subgroups, Sections, Subsections, and codes for provinces and centrally-administered cities.
全文
Pursuant to …;
Regarding the issuance of the state budget classification system
THE MINISTER OF FINANCE
Pursuant to the State Budget Law promulgated pursuant to Decree No. 47/L-CTN dated April 3, 1996, issued by the President of the Socialist Republic of Vietnam;
Pursuant to the Government's Decree No. 87/CP dated December 19, 1996 detailing the分级翻译如下
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and state management responsibilities of Ministries and ministerial-level agencies;
Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director of the State Budget Department;
DECISION:
Article 1.- The National Budget Classification System is hereby promulgated to replace the National Budget Classification System issued pursuant to Decision No. 1207/TC/QĐ/NSNN dated December 15, 1996 for use in budget preparation, implementation, and final account reporting. The National Budget Classification System includes:
Chapter code.
Category code, Clause code.
Group code, Subgroup code.
Item code, Subitem code.
Code for temporary receipts and expenditures outside the budget.
Province and centrally-administered city codes.
Article 2.- This Decision shall take effect from January 1, 1997. All national budget revenues and expenditures arising from January 1, 1997 that have been recorded under the Chapters, Categories, Clauses, Groups, Subgroups, Items, and Subitems of the National Budget Classification System issued pursuant to Decision No. 1207/QĐ/NSNN must be adjusted to the Chapters, Categories, Clauses, Groups, Subgroups, Items, and Subitems of the National Budget Classification System issued pursuant to this Decision. Any previous regulations and guidelines concerning the National Budget Classification System that conflict with this Decision are hereby abolished.
Article 3.- Agencies under the National Assembly, Ministries, ministerial-level agencies, government agencies, central Party and mass organizations, and provincial People's Committees are responsible for directing, implementing, and guiding the application of this Decision.
Article 4.- The Director of the State Budget Department, the Head of the Ministry’s Office, and the Heads of units directly and indirectly subordinate to the Ministry are responsible for guiding and organizing the implementation of this Decision./.
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