Circular No. 67/2001/TT-BTC amends and supplements the National Budget Index System, specifically Chapters B and C, to adjust the management accounting organization and Chapter codes for specialized agencies under provincial People's Committees and centrally-administered city People's Committees.
适用范围
Provincial Departments of Finance and Prices; related specialized agencies; State Tax总局;中央国家金库;以及各省财政局下属单位。
要点
- 各省物价局应根据原合并机构中最大的代码原则，为区、县、市辖区和省辖市的人民政府所属专业机构重新规定第C章代码。
- 第085B章“国家人口与计划生育委员会”被取消，第086B章“儿童保护和福利委员会”更名为“人口家庭和儿童委员会”。
- 根据法律和法令规定的区、县、市辖区和省辖市的人民政府所属专业机构将继续保持其组织结构、名称和第C章代码。
- 第023B章“卫生中心”的任务将转交给同级人民政府，纳入第005C章“人民政府办公室”进行会计核算。
- 本通知取代了第58/2001/TT-BTC号通知，并自2001年1月1日起生效。
🌐 本文件的社会影响
- 积极影响：有助于统一财务行业的会计管理和信息化工作。
- 消极影响：可能在合并旧的专业机构以规定新代码的过程中造成困难。
- 已经由法律和法令规定的专业机构将继续保持其组织结构、名称和第C章代码，从而稳定其运作。
❓ 常见问题
当成立新的专业机构时，各省物价局会采取什么行动？
各省物价局将向财政部发送公文，请求财政部为新成立的单位规定代码并提供一般指导。
哪些专业机构将继续保持其组织结构、名称和第C章代码？
区、县、市辖区和省辖市的人民政府所属已经由法律和法令规定的专业机构。
本通知何时生效？
本通知自2001年1月1日起生效。
第085B章和第086B章是如何更改的？
第085B章被取消，而第086B章更名为“人口家庭和儿童委员会”。
哪些专业机构的任务将转交给同级人民政府？
卫生中心的任务将转交给人民政府办公室。
全文
CIRCULAR
Guidelines for amending and supplementing the State Budget Index System
Pursuant to Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government on restructuring some specialized agencies under provincial People's Committees and district, county, town, and provincial city People's Committees directly under provinces;
The Ministry of Finance provides guidelines for amending and supplementing certain Chapters of the current State Budget Index System as follows:
1. Regarding Chapter B:
Remove Chapter 085B "National Committee for Population and Family Planning";
Rename Chapter 086B "Child Protection and Care Committee" to "Population, Family, and Child Committee".
2. Regarding Chapter C:
To ensure accounting management and facilitate uniform computerization in the financial sector, based on the decisions establishing specialized agencies under district, county, town, and provincial city People's Committees directly under central cities and provinces, the Ministry of Finance authorizes the Provincial Department of Finance and Prices to reassign the code numbers of Chapter C for these specialized agencies not exceeding the number of departments specified in Point 3, Article 1 of Decree No. 12/2001/NĐ-CP dated March 27, 2001 of the Government, according to the principle of using the largest code number of the merged old specialized agencies to assign to the newly established specialized agency, based on the code numbers of Chapter C issued pursuant to Decision No. 280/TC-QĐ-NSNN dated April 15, 1997 and related Circulars amending and supplementing this Decision of the Ministry of Finance.
Example: When merging the Planning Department with code number Chapter 013C with the Finance Department with code number Chapter 018C to form the Finance and Planning Department, the code number Chapter 018C shall be assigned to the new Finance and Planning Department.
In cases where a new specialized agency is established without being based on the merger of existing specialized agencies, when assigning the code number Chapter C for the new specialized agency, the Provincial Department of Finance and Prices shall send a letter to the Ministry of Finance for the Ministry of Finance to assign the code number and provide general guidance for newly established units nationwide.
Specialized agencies under district, county, town, and provincial city People's Committees that have been stipulated in Laws and Ordinances shall retain their organizational structure, names, and code numbers of Chapter C as currently prescribed.
3. State management expenses for health care on the territory previously managed by Chapter 023B, now transfer this responsibility to the same-level People's Committee to be accounted for under Chapter 005C "People's Committee Office".
This Circular replaces Circular No. 58/2001/TT-BTC dated July 11, 2001 of the Ministry of Finance on guidelines for amending and supplementing the State Budget Index System and takes effect from January 1, 2001. Any previous regulations and guidelines contrary to this Circular are hereby abolished.
For budget revenues and expenditures arising from January 1, 2001 to the date this Circular takes effect, which were accounted for under the provisions of Chapters B and C of the current State Budget Index System, shall be adjusted to be accounted for and settled under the provisions of Chapters B and C stipulated in this Circular and the guidance of the Provincial Departments of Finance and Prices of central cities and provinces.
The Provincial Departments of Finance and Prices of central cities and provinces, relevant specialized agencies, the General Taxation Department, and the Central Treasury have the responsibility to guide subordinate units to implement accounting and settlement of budget revenues and expenditures according to the guidelines set forth in this Circular. During implementation, if there are any difficulties, localities are requested to send letters to the Ministry of Finance for further study and guidance./.
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