This Circular guides the adjustment of the state budget revenue forecast for 1999, particularly concerning value-added tax and income. This adjustment aims to ensure revenue sources for localities when actual revenue increases or decreases compared to the forecast.
适用范围
Ministries, sectors, People's Committees of provinces and centrally governed cities
要点
- If value-added tax and income in 1998 transferred to 1999 decrease compared to the forecast, the Ministry of Finance will adjust to supplement sources for localities.
- In the case where value-added tax revenue increases within 5% compared to the forecast, the local budget will enjoy the entire additional increase according to the distribution ratio and the central government will not reduce the supplementary amount according to the forecast (Point 6, Section II).
- If value-added tax revenue increases more than 5% compared to the forecast, redistribution between the central and local budgets will be implemented; the additional increase over 5% must be reduced accordingly from the supplementary amount or other central government transfers to localities (Point 6, Section II).
- This Circular takes effect from January 1, 1999.
- Ministries, sectors, and People's Committees of provinces and centrally governed cities must organize guidance for the implementation of this Circular for relevant agencies, units, and local authorities.
🌐 本文件的社会影响
- Localities may receive additional revenue if value-added tax decreases compared to the forecast.
- In the case where value-added tax revenue increases more than 5% compared to the forecast, the local budget will be affected due to the additional increase over 5% needing to be adjusted according to regulations.
❓ 常见问题
If value-added tax revenue decreases compared to the forecast, will the Ministry of Finance implement any adjustments?
The Ministry of Finance will adjust to supplement sources for localities to ensure the fulfillment of expenditure tasks according to the forecast.
In the case where value-added tax revenue increases more than 5% compared to the forecast, how much of the additional portion does the local budget enjoy?
The additional increase over 5% must be adjusted according to regulations and reduced accordingly from the supplementary amount or other central government transfers to localities.
When does this Circular take effect?
This Circular takes effect from January 1, 1999.
全文
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 58/1999/TT-BTC |
Hanoi, May 20, 1999 |
CIRCULAR
Amending and supplementing certain points of Circular No. 190/1998/TT-BTC dated December 31, 1998 guiding the implementation of certain policies and measures for managing the state budget for 1999
Pursuant to Decision No. 248/1998/QĐ-TTg dated December 24, 1998 of the Prime Minister on certain policies and measures for managing the plan for economic and social development and the state budget for 1999.
The Ministry of Finance amends and supplements certain points of Circular No. 190/1998/TT-BTC dated December 31, 1998 as follows:
1. Point 6, Section II on state budget revenue is amended and supplemented as follows:
"6. During the process of collecting value-added tax, if the amount of value-added tax collected and the business income tax from 1998 transferred to 1999 increases or decreases compared to the allocated value-added tax budget, the Ministry of Finance shall adjust according to the principle:
- If value-added tax decreases compared to the budget, increase the supplementary amount to ensure funding for localities to fulfill their spending tasks according to the budget.
- If value-added tax increases compared to the budget:
+ Within 5% increase compared to the budget, the local budget enjoys the entire additional portion according to the adjustment ratio and the central government does not reduce the supplementary amount according to the budget.
+ Over 5% increase compared to the budget; implement the adjustment between the central government budget and the local budget as prescribed, but the additional portion over 5% (the portion enjoyed by the local budget) must be reduced from the supplementary amount or other central government funds that should be transferred back to the locality."
2. Other points remain implemented according to the provisions of Circular No. 190/1998/TT-BTC dated December 31, 1998 of the Ministry of Finance.
3. This Circular takes effect from January 1, 1999. Ministries, sectors, People's Committees of provinces and centrally governed cities organize guidance for agencies, units, and local authorities at all levels to implement it.
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DEPUTY MINISTER (Signed)
Pham Van Trong |
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