Circular No. 84/2014/TT-BTC guiding the preparation of the state budget estimate for 2015

CIRCULAR

Guidelines for preparing the state budget estimate for 2015

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003, promulgated by the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Directive No. 14/CT-TTg dated June 14, 2014 of the Prime Minister on the preparation of plans for economic and social development and the state budget estimate for 2015;

At the proposal of the Director of the State Budget Department;

The Minister of Finance issues this Circular guiding the preparation of the state budget estimate (NSNN) for 2015

Chapter I ASSESSMENT OF THE IMPLEMENTATION OF THE STATE BUDGET TASKS IN 2014

Article 1. General Provisions

1. Basis for assessing the state budget tasks in 2014:

a) The state budget tasks for 2014 were approved by the National Assembly through Resolution No. 57/2013/QH13 dated November 12, 2013 of the Thirteenth National Assembly on the state budget estimate for 2014, Resolution No. 61/2013/QH13 dated November 15, 2013 of the Thirteenth National Assembly on the allocation of the central government budget (NSTW) for 2014, Decision No. 2337/QĐ-TTg dated November 30, 2013 of the Prime Minister on the allocation of investment capital from the state budget for development in 2014; other decisions of the Prime Minister on the allocation of investment capital from the state budget for development in 2014; other decisions of the Prime Minister on supplementary budgets during the implementation of the state budget in 2014.

b) Government management documents include: Resolution No. 01/NQ-CP dated January 2, 2014 on key tasks and solutions to guide the implementation of the socio-economic development plan and the state budget estimate for 2014; Decree No. 204/2013/NĐ-CP of the Government detailing and guiding the implementation of the National Assembly's Resolution on certain measures to implement the state budget for 2013-2014; Resolutions of regular monthly meetings of the Government.

Circular No. 199/2013/TT-BTC dated December 20, 2013 of the Ministry of Finance on organizing the implementation of the state budget estimate for 2014.

c) The situation of financial and state budget tasks implementation in the first six months; measures in the last six months to strive to exceed the state budget estimate for 2014 decided by the National Assembly and People's Councils.

2. Adhering closely to the Government's guidance in economic and social management, ministries, central agencies, and localities report and assess the results of state budget revenue and expenditure in 2014 according to the National Assembly's Resolution (including impacts from the implementation of amended tax laws such as the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Law Amending and Supplementing Certain Provisions of the Corporate Income Tax Law, etc.); results of implementing conclusions and recommendations of functional agencies regarding administrative reform, inspection, audit, handling complaints and petitions, anti-corruption when organizing state budget revenue and expenditure; measures applied to strengthen financial discipline, prevent revenue loss, transfer pricing, recover tax arrears, reduce the rate of overdue taxes; allocation of funds for social welfare policies, policies for policy families, people with meritorious service, poor households, ethnic minorities, remote areas; ensuring funds for national security, defense to maintain national sovereignty, political stability, and social order; and propose recommendations related to state budget revenue and expenditure policies, other policy systems (if any) to be sent to the Ministry of Finance and relevant ministries and agencies for study and timely amendment or submission to competent authorities for amendment.

Article 2. Evaluation of the Implementation of Revenue Collection Tasks for the State Budget

Based on the results of state budget revenue collection in the first six months of the year, forecast the business production and operation situation, market price trends, review and assess factors affecting increases and decreases in revenue, propose management measures to strive for the highest possible completion of the state budget revenue targets approved by the National Assembly and People's Councils at all levels. When evaluating, focus on the following main contents:

1. Carefully evaluate and analyze the reasons affecting state budget revenue in 2014: The situation of production and business operations, import-export activities of enterprises and economic organizations under various economic sectors due to the impact of various factors (high input costs, difficult access to credit, reduced purchasing power, slow consumption,...); the results of implementing production volume and consumption indicators for key products; selling prices, profits; the growth rate of total retail sales of goods and service consumption revenue; the industrial production value growth rate; the increase or decrease in investment capital of economic sectors; the ability to access credit to implement new investment projects, expanded investment, deepened investment of enterprises under the condition of slow progress in handling bad debts and restructuring previous debts of most enterprises.

2. Evaluate the implementation and results of measures related to revenue collection according to Resolution No. 01/NQ-CP of the Government and Decree No. 204/2013/NĐ-CP of the Government detailing and guiding the implementation of the National Assembly's Resolution on certain solutions for state budget implementation in 2013-2014; the impact on state budget revenue from the implementation of newly amended tax laws (Amended Law on Value Added Tax, Amended Law on Corporate Income Tax,...); the exemption, reduction, extension, and adjustment of tax rates in 2014 according to resolutions of the National Assembly and the Government; the extension of tax payment deadlines, exemption and reduction of import and export taxes, special consumption taxes for foreign-invested enterprises according to the Prime Minister's conclusion in Official Letter No. 207/TB-VPCP dated May 20, 2014 of the Government Office and guiding documents of the Ministry of Finance.

3. Evaluate the situation of debt recovery and reduction in the arrears ratio of tax in 2014: Determine the amount of tax arrears as of December 31, 2013, estimate the amount of new arrears in 2014, the amount of recovered tax arrears in 2014, and the amount of tax arrears as of December 31, 2014. Summarize and classify accurately the amount of overdue tax according to regulations (overdue tax by enterprise type, tax category, and industry).

4. Evaluate the declaration and refund of value-added tax up to the end of 2014; the amount of refunds generated based on declarations by enterprises in 2014; the estimated amount to be refunded to enterprises; strictly control VAT refunds starting from the stage of reviewing documents and certificates; promptly address any suspicious signs to minimize the abuse of existing issues and inconsistencies in the refund process to misappropriate state funds; propose adjustments to mechanisms and policies to reduce risks in value-added tax management in the future, particularly in the refund process.

5. Evaluate the results of cooperation between relevant levels and sectors in managing state budget revenue collection, selling state assets through auctions, land use rights auctions, and organizing inspection, audit, and debt recovery work, preventing revenue loss, smuggling, commercial fraud, and transfer pricing; the amount of additional tax proposed through tax inspections and audits; the number of proposals for additional tax by the State Audit Office and the Government Inspectorate, and the expected amount to be paid into the state budget; propose measures to adjust management mechanisms and supervision, strengthen sanctions, improve the effectiveness of tax law application; promote and diversify forms of tax law publicity, support, and advisory services for enterprises and the community.

6. Evaluate the results of implementing revenue collection mechanisms and policies; review new tax policies issued, amended, and supplemented in 2013 and 2014 that align with international commitments to reduce taxes and their impact on state budget revenue; propose recommendations to adjust mechanisms and policies (if necessary).

7. Evaluate the results of fee and fine collection, administrative violation penalties for the first six months and the whole year of 2014.

Article 3. Evaluation of the implementation of investment development expenditure tasks

1. Evaluation of the allocation and organization of implementation of construction investment capital (CICB) in 2014:

a) Evaluation of the situation of allocation and budgeting for CICB expenditure in 2014:

- Allocation and arrangement of CICB expenditure in 2014 for projects and works completed before 2013; allocation of counterpart funds for ODA projects; works and projects completed in 2014, ongoing projects, and newly initiated projects.

- Time of allocation and plan assignment to project owners (consistent with assigned total investment amount indicators; domestic and foreign capital structure; economic sector structure).

- Results of budget allocation for recovery of advance budgeted funds and settlement of CICB debts from state budget sources.

b) Evaluation of the implementation of CICB expenditure tasks in 2014:

- Evaluation of the implementation of the 2014 CICB investment plan including actual volume value, payment up to the end of Q2/2014 (including completion volume payment and advance investment payment), estimated volume implementation and payment up to December 31, 2014; accompanied by detailed appendices for each project, including approved total investment amount, cumulative payment up to the end of 2013, 2014 plan capital according to the above contents.

- Evaluation of the progress of important programs and projects, national target programs, key projects; projects using official development assistance funds, preferential loans (disbursement progress, ability to ensure counterpart funds); situation of projects and works handed over for use since 2013 but not fully funded.

- Summary and evaluation of the situation and results of handling accumulated investment volume debts from the state budget according to Government Prime Minister's directives (Directive No. 27/CT-TTg dated October 10, 2012 and Directive No. 14/CT-TTg dated June 28, 2013); proposals and recommendations for solutions to handle debt accumulations.

- Evaluation of the finalization of completed investment projects according to Government Prime Minister's Directive No. 27/CT-TTg dated December 27, 2013, specifying: number of projects completed but not finalized according to regulations by the end of June 2014 and projected by the end of 2014; time since project completion but not yet finalized, reasons, and solutions for handling.

- Evaluation of the mobilization, recovery, and repayment of various sources of funds (including remaining advance payments at State Treasury) to implement infrastructure projects and works. Proposals for measures to enhance efficiency in the allocation and management of state budget funds for investment projects and works.

2. Evaluation of the results of implementing support development expenditure tasks in 2014:

a) Implementation of preferential state investment credit (total credit growth rate, sources of funds for credit growth plan including recovered loan debts, funds raised from organizations and individuals both domestically and internationally, state budget subsidy for interest rate differential,...); beneficiaries; scope of preference; main body implementing credit policy; solutions for capital adjustment and regulation; credit quality; interest rates (basis for determining interest rates, interest rate levels, preferential credit interest rate policy when market interest rates change); administrative reform in investment approval procedures and loan approval.

b) Implementation of social policy credit for poor households, near-poor households, and social policy beneficiaries; student and trainee credit, preferential credit for particularly difficult ethnic minority households,... (scope, beneficiaries; activity results, loan balance, deposit interest rate, interest rate differential subsidy amount; borrowing conditions; access to credit capability,...).

c) Implementation of national reserve in 2014 (national reserve by physical goods category; level of essential goods reserves); plan for export, import exchange of national reserve goods, free distribution, supplementary purchase, increased purchase of national reserve goods (details on type, quantity, value) to strengthen national reserve forces to promptly meet requirements for disaster prevention, firefighting, epidemic control; ensuring food security; safeguarding national defense, security, and social order and safety;...

c) The situation of implementing the national reserve in 2014 (national reserve by physical goods according to each group of items; level of reserve for some essential items); plan for export, import, exchange of reserve goods, free distribution, purchase to replenish, and increase reserve goods (details on types, quantities, values) to strengthen the national reserve force to promptly meet requirements for prevention, response, and mitigation of natural disasters, fires, epidemics; ensure food security; guarantee national defense, security, and social order and safety;...

Article 4. Evaluation of the implementation of regular expenditure tasks

1. Evaluate the situation of implementing the state budget estimate for the first six months of the year and the forecast for the whole year 2014 (implementing the allocation and distribution of the state budget, executing the budget estimate, ...) according to each spending area assigned by the State to Ministries, central agencies, and localities in 2014. Assess the results of achieving the goals, tasks, programs, and large projects of each Ministry, sector, field, and locality; difficulties, obstacles, and proposed measures to address them.

2. Evaluate the results of implementation and difficulties, obstacles arising from the execution of tasks, mechanisms, policies, and expenditure systems, while proposing immediate solutions to overcome these issues in 2014, specifically:

a) For social welfare policies and systems: Social assistance policies, policies for the elderly, persons with disabilities; health insurance policies supporting the poor, children under six years old, near-poor individuals, students, and households engaged in agriculture, forestry, fisheries, and salt production; policies for those who participated in wars to protect the country and international missions; housing support policies for households with revolutionary merit; policies for poor and near-poor households, ethnic minorities, and people in particularly difficult areas (rapid poverty reduction program for poor districts; support for land for production, housing, houses, and clean water for poor ethnic minority households with difficult living conditions; ...); electricity subsidy policies for poor households and social policy beneficiaries according to Decision No. 268/QD-TTg dated February 23, 2011 and Decision No. 28/2014/QD-TTg dated April 7, 2014 of the Prime Minister on the structure of retail electricity prices; policies for young intellectuals volunteering in rural and mountainous areas from 2013 to 2020 according to Decision No. 1758/QD-TTg dated September 30, 2013 of the Prime Minister; unemployment insurance policies; support for disease prevention and disaster mitigation, rescue, and famine relief for the population; policies supporting fishermen encountering risks when fishing in distant waters; interest rate support policies for loans and subsidies to offset interest rate differences aimed at reducing post-harvest losses for agricultural and aquatic products; ... Overall assessment of all policies and systems, identifying overlapping and redundant contents to propose integration or abolition of unsuitable policies and systems.

b) The situation and results of implementing the mechanism of self-management and responsibility for using staff positions and administrative management funds according to Decree No. 130/2005/NĐ-CP dated October 17, 2005 and supplemented and amended by Decree No. 117/2013/NĐ-CP dated October 7, 2013 of the Government. Evaluate the situation of organizing and implementing the self-management system and responsibility for performing tasks, organizational structures, staff positions, and finance for public service units according to Government Decrees and guiding Circulars; and Decision No. 39/2008/QĐ-TTg dated March 14, 2008 of the Prime Minister promulgating the Procurement, Ordering, and Assignment Regulations for Public Services Using State Budget Funds. Evaluate the implementation of the Government's action program issued according to Resolution No. 40/NQ-CP dated August 9, 2012 of the Government and the reform of operational mechanisms, financial mechanisms, and salaries linked to the performance of public service units according to Conclusion No. 63-KL/TW dated May 27, 2013 of the Seventh Plenary Session of the Central Committee of the Eleventh Congress.
c) Education sector: Review and determine specifically the level of funding for tuition fee exemptions and reductions and support for educational expenses due to amendments and supplements to the target groups and changes in the method of subsidizing tuition fee exemptions and reductions and educational expense support stipulated in Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government compared to the corresponding provisions in Decree No. 49/2010/NĐ-CP; where for vocational education institutions and public higher education institutions directly under Ministries, sectors, and central agencies, determine the level of tuition fee subsidies based on the list of exempted and reduced tuition fee recipients and the tuition fees for each training program decided by the competent authority.

d) Health sector: Review the implementation of Decision No. 73/2011/QĐ-TTg dated December 28, 2011 on the regulations of special allowances for civil servants, employees, and workers in public health facilities and anti-disease allowances, including detailed calculations of resources for implementing this system: self-balancing state domestic product resources, targeted state treasury support resources, revenue from health services of health facilities, and other lawful revenues.

e) Evaluate the implementation of the Law on Administrative Violation Handling and guiding documents; advantages, difficulties, and recommendations (if any).

3. Evaluate the implementation of socialization mechanisms and policies, focusing on analyzing trends and sustainability of general criteria: total social investment resources and resource structure for industry and sector development; number of facilities invested from socialized resources; economic and social benefits achieved from these socialized facilities; existing problems, causes, and necessary measures to adjust. For some sectors with rapid socialization conditions, focus on analyzing the reasons and proposing feasible solutions immediately in 2014.

a) Higher education: Carefully evaluate the income regulation mechanisms and policies currently implemented in higher education institutions, self-selection task mechanisms, self-responsibility mechanisms, attraction of financial resources for development, improvement of service quality, specifically:

a) Higher education: Carefully evaluate the mechanisms and policies currently in place at higher education institutions to regulate income, including mechanisms for autonomous selection of tasks, self-responsibility, attraction of financial resources for development, improvement of service quality, specifically:

Review and select tasks to be assigned to schools for self-determination and responsibility, aligning with performance standards to serve inspection, evaluation, and strict management towards continuing to delegate autonomy for assigned tasks and reasonably expanding or gradually implementing tasks under delegated authority. Services that charge fees and those not allowed to collect additional fees beyond tuition must be publicly disclosed and strictly managed to serve their intended purposes. Review tuition levels at higher education institutions based on actual costs and the ability to meet training needs by subject group. High-quality training programs should charge tuition fees commensurate with training costs according to agreements between students and educational institutions.

Analyze the limitations of the financial distribution mechanism and income distribution within training units (bonus payments, support funds, incentives to boost labor productivity, innovation initiatives, mechanisms allocating part of revenue for improving teaching facilities).

b) Science and Technology: Evaluate the implementation of the Law on Science and Technology 2013 and guiding documents; the implementation of the results of converting public science and technology organizations to autonomous responsibility mechanisms as stipulated in Decree 115/2005/NĐ-CP dated September 5, 2005 of the Government, Decree 96/2010/NĐ-CP dated September 20, 2010 of the Government amending and supplementing Decree 115/2005/NĐ-CP, and Decree 80/2007/NĐ-CP dated May 19, 2007 of the Government on science and technology enterprises, specifically:

- The total number of organizations converted and the number of organizations converted into forms: Self-financing regular operating expenses; science and technology enterprises; research and development organizations, science and technology service organizations not yet self-sufficient in regular operating expenses; science and technology organizations operating in basic research, strategic, policy areas, establishing sector-specific economic-technical norms, serving state management.

- The number of organizations that have not implemented conversion (existing issues, reasons... leading to non-conversion as prescribed).

- Evaluate outcomes, existing issues, obstacles, and recommendations for amending the conversion mechanism and autonomous mechanisms stipulated in the Decrees and guiding documents.

Article 5. Evaluation of the Implementation of National Target Programs and Programs, Projects jointly implemented by Ministries, Central Agencies, and Localities approved by the Prime Minister to be carried out until 2015.

1. Ministries, central agencies, and localities shall assess the allocation, assignment, and implementation of budget estimates for national target programs, programs, and projects in 2014; advantages, difficulties, and obstacles (if any) in implementation.

Assess the effectiveness of integrating national target programs, programs, and projects in the locality; achievements, shortcomings, limitations, causes, and solutions to overcome them.

2. For national target programs, programs, and projects implemented with both domestic and foreign capital, carefully evaluate the disbursement of foreign capital, financial mechanisms, and recommendations (if any). Review the effectiveness of using foreign capital for training, capacity building, drafting regulatory documents, strengthening institutional frameworks, and communication.

3. Assess the local government's budget balance capability (LGB) and community mobilization to implement national target programs, programs, and projects in the locality. In cases where mobilization is lower than expected, clarify the reasons, responsibilities of relevant parties, and propose solutions to ensure funding for program objectives in the locality. In cases where additional resources cannot be mobilized, proactively submit to competent authorities for integration or reduction of targets.

Article 6. Funding for implementing the basic salary level of 1,150,000 VND/month.

Report on staffing, salary fund, sources ensuring the basic salary level of 1,150,000 VND/month, and determination of surplus funds from salary reform to be carried over to 2015 (if any).

Article 7. Special points in evaluating the implementation of the State Budget tasks for the year 2014 of provinces and centrally governed cities.

In addition to the requirements mentioned above, provinces and centrally governed cities shall focus on evaluating the following additional contents:

1. Evaluation of the ability to balance the provincial budget compared to the budget estimate, measures already taken and to be taken to ensure provincial budget balance including: striving to increase revenue, economizing expenditure, cutting expenditure, utilizing remaining financial resources of the locality (salary reform funds, surplus funds from 2013, financial reserve fund, etc.). Please clarify each source, the amount used, and the remaining surplus (if any).

2. Results of implementing Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program to Reduce Poverty Quickly and Sustainably in 62 Poor Districts; Decree No. 49/2010/NĐ-CP dated May 14, 2010 and Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government on exemption, reduction of school fees, support for educational expenses, and mechanisms for collecting and using school fees for educational institutions under the national education system; social assistance policies; Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister stipulating certain policies for developing preschool education from 2011 to 2015; Law on the Elderly, Law on Persons with Disabilities; policies supporting boarding and half-day boarding students; electricity subsidies for poor households;...

3. The allocation of budget spending to implement state mechanisms and policies aimed at economic and social development, poverty alleviation such as: health insurance policy for the poor, ethnic minorities, children under six years old, support for near-poor individuals to participate in health insurance, support for households engaged in agriculture, forestry, fisheries, and salt production to participate in health insurance, unemployment insurance policy, support policy for fishermen; the situation of capital allocation for planning work;...

4. Evaluation of budget allocation (including the amount of central budget support with specific purposes for the provincial budget - if any) and the use of reserves to fulfill security and defense tasks; prevention, response, and mitigation of natural disasters, epidemics in humans and livestock, crops; the situation of budget reserve usage up to June 30, 2014.

5. Accurately calculating the need for funding to support rice producers and localities producing rice as prescribed in Decree No. 42/2012/NĐ-CP dated May 11, 2012 of the Government on management and use of paddy land.

6. Evaluation of the implementation of the policy of exempting water resource fees in the locality; the implementation of exempting contributions according to Directive No. 24/2007/CT-TTg dated November 1, 2007 of the Prime Minister on strengthening the enforcement of laws on fees and charges, and policies for mobilizing and using people's contributions.

7. Evaluation of the implementation of spending from land use fee revenues for investment in local infrastructure projects, implementation of cadastral surveying, establishment of land ownership records, and allocation of land development funds from land use fees and land rental fees as prescribed in Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government.

8. Situation of capital mobilization for infrastructure investment (including the situation of capital mobilization and allocation to repay principal and interest up to June 30, 2014) as stipulated in Clause 3, Article 8 of the State Budget Law, including: beginning-of-year debt balance, annual capital mobilization, timely debt repayment, estimated debt balance as of December 31, 2014 (for Hanoi and Ho Chi Minh City, evaluate capital mobilization for investment according to the special fiscal and budget mechanism of the locality); debt situation and borrowing to repay debt of the provincial budget detailed by each source of borrowing (issuing bonds, borrowing foreign loans of the government, borrowing from Vietnam Development Bank, borrowing from treasury and other borrowings); projected sources of repayment for the year.

9. Evaluation of the implementation of programs to reinforce irrigation channels, rural transportation, village industry infrastructure, and aquaculture infrastructure (including results of implementation and results of repaying principal and interest when due).

10. For some provinces and cities with potential budget revenue shortfalls, evaluate the reorganization of expenditure tasks in priority order to propose options for reducing or postponing the implementation of non-essential expenditure tasks; and corresponding implementation measures.

11. Evaluate and analyze the situation of income and expenditure from lottery revenues from various perspectives: the proportion of lottery revenue in the total budget revenue of the locality; distribution of lottery revenue (taxes paid, prizes awarded to customers, costs for sales agents, printing costs, enterprise management costs, and setting aside funds); rate of unsold tickets; utilization of lottery revenue to invest in important social welfare projects of the locality, and adequate investment in educational and healthcare facilities in accordance with Resolution No. 68/2006/NQ-QH11.

Chapter II

BUILDING THE STATE BUDGET ESTIMATE FOR 2015

Article 8. Objectives, Requirements

1. Objective: The year 2015 is the final year for implementing the five-year socio-economic development plan and State Budget from 2011 to 2015. The State Budget estimate for 2015 is built with the objective of stabilizing macroeconomic conditions, achieving reasonable growth rates; continuing to implement policies to control inflation; increasing spending on national defense and security to meet new requirements; ensuring social welfare; prioritizing investment in marine and island development, supporting fishermen to exploit, cultivate, and catch aquatic products at sea.

2. Requirements: The work of building the State Budget estimate for 2015 must comply with the following requirements:

- Ministries, central agencies, and localities shall base their estimates on the socio-economic development goals and tasks for 2015, closely aligning with the socio-economic development goals and tasks for the period 2011-2015 of their respective sectors, fields, and regions, along with strict public expenditure requirements to build the State Budget estimate for 2015 in line with key tasks and activities of the agencies and units; adhering to current budget expenditure regulations, standards, and norms, while proactively arranging the order of priority expenditures according to urgency levels to be prepared for necessary reductions.

- Implement cost savings in development investment right from the budget allocation stage, tied to management mechanisms and balanced planning over the medium term. Review and integrate various systems, policies, and regular expenditure tasks to avoid overlap and waste.

- Prepare the State Budget estimate in accordance with the timeframes stipulated by the State Budget Law; provide detailed explanations about the legal basis, calculations, and specific justifications.

Article 9. Building the State Budget Revenue Estimate

The State Budget revenue estimate for 2015 must be built based on an assessment of the actual implementation capacity of the 2014 budget revenue, closely aligned with forecast indicators for investment and production-business development (industrial production index (IIP), inventory index of the entire processing and manufacturing industry, labor utilization index of industrial enterprises, industrial production growth rate in key industrial cities such as Ho Chi Minh City, Hanoi, Hai Phong, Binh Duong, Dong Nai, Ba Ria-Vung Tau) and trade and import-export activities in 2015; simultaneously, calculate specific factors affecting revenue increases or decreases due to the implementation of newly amended tax laws (Special Consumption Tax Law amendment, Land Law amendment,...); new tax policies and guiding documents; due to the reduction of tariffs under international commitments; due to new regulations on increasing risk reserve establishment and bad debt handling for credit organizations; revenues that are still extended, exempted, or reduced according to National Assembly and Government resolutions; the revenue estimate should be considered in the context of the ongoing economic restructuring, model transformation, and significant external impacts.

Analyze factors influencing the revenue estimate due to enhanced monitoring, inspection, and control of tax declarations by organizations and individuals to promptly detect and address incorrect or insufficient tax declarations; resolutely combat revenue loss, collect overdue taxes from previous years, revenues from investment projects that have exceeded preferential periods, revenues discovered through inspections, audits, etc.

Based on this, set the target of mobilizing approximately 18-19% of GDP into the State Budget in 2015 from taxes and fees. The domestic revenue estimate (excluding oil revenue and land use fee revenue) aims to increase by an average of around 14-16% compared to the estimated actual performance in 2014 (excluding policy-induced revenue changes). The revenue estimate from export-import activities aims to increase by an average of around 6-8% compared to the estimated actual performance in 2014. Specific revenue increases will depend on local conditions, characteristics, and alignment with economic growth rates in each locality.

1. Building the Domestic Revenue Estimate

When localities build the State Budget revenue estimate for 2015, they must not only ensure the requirements mentioned above but also consolidate all revenue sources generated within their jurisdictions (including revenue at commune, ward, and town levels). The State Budget revenue estimate for 2015 must be based on a comprehensive evaluation of the actual results achieved in 2013; the requirements and implementation capabilities for 2014, and the announced review of the 2015 revenue estimate.

The revenue estimate must accurately reflect each revenue area and each tax type according to tax laws, collection regulations, and laws on fines for administrative violations, paying special attention to new collection systems and policies that have been amended and supplemented and are effective in 2014, as well as those expected to be amended and supplemented and become effective in 2014 and 2015 (Amendment Law on Special Consumption Tax, Amendment Law on Land, Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of certain provisions of the Value Added Tax Law, Decree No. 44/2014/ND-CP dated May 15, 2014 of the Government on land prices,...), the impact of the expiration of tax exemptions, reductions, extensions, and adjustments according to National Assembly and Government resolutions, the impact of domestic market stimulus programs and domestic consumption stimulation; increased revenue from measures to support businesses in selling products and reducing inventory; the effectiveness of price stabilization programs without State Budget support, the effectiveness of market supervision activities, anti-smuggling, commercial fraud, detection, prevention, and punishment of tax evasion, transfer pricing, and protection of the market and consumers; activities related to administrative violation fines.

2. Building the Revenue Estimate from Export-Import Activities:

The construction is based on the analysis and assessment of export and import trends for goods subject to taxes that affect state budget revenue; the sustainability of export and import turnover for key products; the facilitation of trade and investment and harmonization of standards when implementing market penetration and expansion; promoting trade promotion activities, consolidating and expanding export markets; the roadmap for tax reduction implementation to fulfill international economic integration commitments; impacts from regulations and standards in international trade (technical regulations, technical standards, conformity assessment procedures, sanitary and phytosanitary regulations); impacts from signing and participating in Free Trade Agreements between Vietnam and the European Free Trade Association (EFTA), the Vietnam-Korea Free Trade Agreement (VKFTA), the Free Trade Agreement between Vietnam and the Customs Union of Russia, Belarus, and Kazakhstan,...

Analyze and forecast the influences on state budget revenue due to price and exchange rate effects, increases or decreases in the volume of exports for specific products within each export group (agriculture, forestry, fishery products; fuel and mineral products; processed industry products), by each market. The impact on state budget revenue due to changes in exchange rates, prices, increases or decreases in the volume of imports for specific products within each import group (import control groups, restricted import groups, necessary import groups, other goods groups) of domestic enterprises with 100% domestic capital, foreign-invested enterprises,...and by import market.

The budget estimate must be built based on the correct implementation of customs procedures; customs inspection and supervision, export duties, import duties, and tax management for exported and imported goods as stipulated in Circular No. 128/2013/TT-BTC dated September 10, 2013, of the Ministry of Finance; tariff rates of the Export Tariff and Preferential Import Tariff according to the list of taxable items specified in Circular No. 164/2013/TT-BTC dated November 15, 2013, of the Ministry of Finance and related documents. Promote administrative simplification in the customs sector to shorten clearance time and reduce costs for exported and imported goods. Strengthen measures to prevent revenue loss such as debt collection, anti-smuggling, tax evasion, and commercial fraud.

3. Revenues retained for expenditure under the regime (tuition fees, other fees and charges, and other contributions, specifically in the healthcare sector, service fees for medical examination and treatment):

Ministries, central agencies, and localities base their estimates on actual revenues for 2013, projected revenues for 2014, planned adjustments to revenue levels in 2015, the contribution capacity of service users, and anticipated factors affecting revenue in 2015 to build appropriate and proactive revenue forecasts. Revenue from public services that have the nature of business service fees of agencies and units, which do not belong to state budget revenue sources, should not be included in the consolidated revenue forecast but must establish separate budgets for tracking and management.

Article 10. Building the State Budget Expenditure Estimate

Given limited resources, the relationship between Vietnam and China will impact the economy and state budget in 2015, while there is a significant need for development investment, social security, national defense, public security, social order,... making the state budget balance in 2015 continue to be challenging. Therefore, ministries, central agencies, and localities must thoroughly implement the principle of thrift and waste prevention right from the stage of determining important tasks and priorities for 2015, building the state budget expenditure estimate in accordance with current legal provisions on expenditure regimes, standards, and norms within the approved limit by the competent authority; proactively arrange the order of priority expenditures based on urgency and feasibility for implementation in 2015 to complete political tasks, programs, projects, and plans approved by the competent authority based on allocated state budget resources. Categorize expenditure tasks to proactively manage and cut back if necessary.

To promptly serve the work of building the state budget estimate for 2015, ministries managing sectors and fields responsible shall:

- Continue to review the system of economic and technical norms within their managed sectors and fields to amend, supplement, or abolish them within their authority or submit to the competent authority for abolition or amendment and supplementation of norms that are inconsistent with reality.

- Urgently review the overall social welfare policies to abolish them within their authority or submit to the competent authority for abolition of overlapping and redundant policies to allocate resources for truly essential social welfare policies. Only issue new policies when the budget is balanced.

The construction of the state budget expenditure estimate for 2015 for certain fields and specific tasks is carried out as follows:

1. Construction of the Development Investment Expenditure Estimate:

Development investment expenditure for the plan in 2015 must be consistent with the socio-economic development plan for 2015 and the five-year period 2011-2015; consistent with the medium-term investment plan for the 2014-2015 period approved by the competent authority; ensuring reasonable levels of development investment expenditure in total state budget expenditure.

For additional programs with targeted goals funded from the central budget, allocate funds for ongoing programs; delay the progress of programs that are not truly urgent. For new programs, only allocate funds for the 2015 plan for those programs approved by the Prime Minister to be added to the medium-term investment plan for the 2014-2015 period.

The allocation and distribution of investment funds from the state budget in 2015 must adhere to the following principles:

a) Implement in accordance with the provisions of Directive No. 1792/CT-TTg dated October 15, 2011, of the Prime Minister on strengthening management of investment from state budget and government bond funds, Directive No. 27/CT-TTg dated October 10, 2012, on major solutions to address arrears in construction projects at localities, and Directive No. 14/CT-TTg dated June 28, 2013, on strengthening management of investment and handling arrears in construction projects from state budget and government bond funds.

Concentrate state budget investment funds to complete and accelerate the progress of economic infrastructure, social infrastructure projects of national importance; defense and security tasks, supporting fishermen in developing fishing activities and services at sea, linked with protecting maritime sovereignty; poverty reduction tasks, job creation, agricultural and rural development, health care, education, implementation of PPP projects,...; key projects with significant impact on the socio-economic development of sectors and localities.

b) Within each sector and field, prioritize funding for projects and works that have been completed, handed over, and put into use before December 31, 2014 but have not yet received sufficient funding; settle construction debts; projects expected to be completed in 2015 (in accordance with the investment decision's schedule, financial balance capability, and implementation capability in 2015); counterpart funds for ODA projects according to the project's implementation progress.

c) Allocate funds to repay advance payments as decided by the Prime Minister.

d) The remaining funds will be allocated for ongoing projects according to the approved schedule. For ongoing projects, review the scope and scale of investment to align with objectives and financial balance capabilities.

đ) For newly initiated projects, only allocate new start-up funds for truly urgent projects meeting the following conditions: Included in approved planning; clearly identified sources of funding and financial balance capability at each level of the budget; completed all required investment procedures by October 31, 2014; allocated sufficient funds to address outstanding construction debts as stipulated in Directive No. 27/CT-TTg dated October 10, 2012, and Directive No. 14/CT-TTg dated June 28, 2013 of the Prime Minister; do not allocate state budget funds for projects not included in the state budget investment expenditure as prescribed by the State Budget Law.

e) Do not allocate additional targeted funds from the central budget for localities to implement: Newly initiated projects未经翻译的部分已经是英文，不需要翻译。请直接输出"N ||| 不需要翻译"。

g) Ministries, central agencies, and localities responsible for implementing projects using government bond funds should actively assess the implementation of government bond funds in 2014 (including advance payments if any) for projects and works listed in the program approved by the Standing Committee of the National Assembly and the Prime Minister. Review the total investment capital for the 2012-2016 period as approved by the competent authority, the amount of funds allocated (including advance payments) up to the end of 2014, to forecast the amount of government bond funds planned for 2015 for projects under the 2012-2016 government bond fund usage program, prioritizing allocation for projects completed by 2014, expected to be completed in 2015 (according to the investment decision's schedule), and ensuring that the amount allocated for each project does not exceed the remaining 2015-2016 plan minus any government bond funds advanced in 2014 that were not included in previous years' plans for recovery (if any). Send these forecasts to ministries and central agencies responsible for managing the investment programs funded by government bonds for consolidation and submission to the Ministry of Planning and Investment and the Ministry of Finance for inclusion in other government bond-funded programs to be reported to the Government and the National Assembly.

- For the National Target Program on New Rural Areas: Concentrate government bond funds to support infrastructure investment in communes in line with the program's goals as approved by the competent authority; prioritizing particularly difficult communes, border communes, safe area communes; communes in particularly difficult coastal areas and islands; poor communes in poor districts as per Resolution 30a/2008/NQ-CP.

- For transportation, water conservancy, and healthcare projects: Concentrate funds to settle the volume of work completed for projects handed over and put into use before December 31, 2014, projects expected to be completed in 2015, and important key projects.

- Ministries and localities must allocate sufficient government bond funds and mobilize other sources of funds to settle construction debts for projects using government bond funds during the 2012-2016 period.

- Ministries and localities should use state budget funds, other state funds, and mobilize other economic components' funds to supplement capital for ongoing government bond-funded projects to complete them on schedule and ensure their effectiveness.

h) Project sponsors investing from government-borrowed funds must arrange sufficient counterpart funds for these projects in line with signed agreements and domestic financial management regulations to avoid impacting implementation schedules.

i) For the budget estimate of interest rate subsidy expenditures for development credit and state policy credit: Based on the implementation situation in 2014, anticipate changes in policies and tasks for 2015 to build the budget estimate according to the prescribed regulations.

k) For the budget estimate of supplementary national reserves: Based on the assigned national reserve targets, requirements for preventing and mitigating natural disasters, epidemics, ensuring national defense, security, and social welfare, departments and agencies managing national reserve goods are responsible for evaluating and determining the level of national reserves managed by departments, units to December 31, 2014; forecasting the level of supplementary reserves for essential goods, materials, equipment, preparing the state budget estimate for increasing national reserves, goods preservation costs, and the plan for rotating and updating national reserve goods in 2015.

2. Recurrent expenditures:

a) Nationwide, prepare budgets for expenditures on the development of educational and vocational training, science and technology, healthcare, culture and information, environment according to Party resolutions and National Assembly resolutions; prioritize expenditures to ensure social welfare, support fishermen to stay at sea; increase defense and security expenditures to maintain social stability under new circumstances; manage administrative state expenditures strictly and economically. Ministries, central agencies, and localities shall base their regular expenditure budgets on the standard allocation levels for regular expenditures as decided by the Prime Minister and specific policies and regulations issued by competent authorities, taking into account the political tasks and economic and social development plans for 2015 of each ministry, agency, and locality. Among these, salaries and allowances calculated based on a basic salary level of 1,150,000 VND/month, and deductions from salaries (social insurance, health insurance, unemployment insurance, trade union fees) shall be implemented according to the Law on Health Insurance, the Law on Social Insurance, the Law on Trade Unions, the Law on Employment, and related guiding documents.

b) In 2015, Party Congresses at all levels will be held to prepare for the National Party Congress in 2016, ministries, sectors, and localities shall prepare budgets and balance funds accordingly based on the provisions of the Politburo and the Secretariat and guidance from competent authorities. Additionally, 2015 marks significant anniversaries for many events, requiring ministries, sectors, and localities to prepare budgets for commemorative ceremonies with utmost thrift and efficiency.

c) Review programs and projects to integrate them, reduce overlaps, and eliminate wastefulness. Reorganize and structure expenditure tasks appropriately within the fiscal capacity of the State Budget.

d) Agencies and units, especially those managing sectors within their authority, must promptly define types of public services funded by the State Budget; review and perfect economic and technical standards to calculate necessary costs included in prices and service fees; determine the framework for public service prices using State Budgets, gradually increasing to cover salaries and regular expenditures according to a suitable timeline reflecting the contributions of citizens in each area. Based on this, ministries, sectors, and localities classify public institutions to implement appropriate pricing to transition investment and support methods from the State Budget for these institutions.

đ) Continue to supplement targeted funding from the State Treasury for localities to implement national target programs and goals and programs decided by competent authorities.

e) Given the difficult budget balance, ministries, sectors, localities, and agencies using the budget must prepare regular expenditure budgets accurately reflecting the nature of the funds, strictly economizing, and reducing procurement expenses for equipment and facilities; minimize the number and scale of festivals, conferences, seminars, summaries, signing ceremonies, groundbreaking ceremonies, honorary awards, receptions, domestic and international trips, and other non-urgent tasks; budgets for these tasks should not exceed the actual amounts spent in 2014.

g) Prepare budgets for economic public services based on the volume of tasks assigned by competent authorities and the prescribed budget expenditure standards; focus on allocating funds for important tasks: maintenance and repair of key economic infrastructure systems (transportation, water resources, etc.) to extend usage time and investment effectiveness; planning implementation funds; implementing agricultural, forestry, fisheries, and industry promotion tasks; tasks for surveying, mapping, land registration, and issuing land use rights certificates; certain government-prescribed policies to support the development of aquaculture. Strictly comply with legal provisions on bidding, ordering, and task assignment in organizing and implementing these tasks.

h) Prepare and consolidate budgets for ensuring the operations of functional forces tasked with enforcing administrative violations according to the law within the regular expenditure budgets of relevant ministries, central agencies, and localities.

i) Research and scientific studies: Prepare budgets for implementing research topics, projects, and scientific and technological tasks based on the decisions of competent authorities regarding the approved list, budget estimates, content descriptions, and phased implementation schedules annually. For regular activity funds:

- For research and technology development organizations and scientific and technological service organizations that have not yet self-funded their regular activities; organizations engaged in fundamental research, strategic research, policy research, specialized economic and technical standard setting, and serving state management: Prepare regular task budgets including regular organizational operating funds according to the provisions of Decree No. 115/2005/ND-CP, Decree No. 96/2010/ND-CP of the Government, and related implementing guidelines.

- For newly established public research and technology development organizations and scientific and technological service organizations: Prepare regular activity budgets provided by the State Budget according to the provisions of Clause 1, Article 1 of Decree No. 96/2010/ND-CP of the Government and related implementing guidelines.

- For other public scientific and technological organizations: Self-fund regular activity expenses according to the provisions of Decree No. 115/2005/ND-CP, Decree No. 96/2010/ND-CP of the Government, and related implementing guidelines.

k) For education and training expenses: Clearly explain the basis for preparing the budget estimate for implementing the policy of granting seniority allowances in the education sector, expenses for implementing mechanisms to exempt, reduce tuition fees, and support learning costs for the specified groups under Decree No. 49/2010/NĐ-CP dated May 14, 2010 and Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government on exemption and reduction of tuition fees, support for learning costs, and the mechanism for collecting and using tuition fees at educational institutions within the national education system; funding to implement Decree No. 19/2013/NĐ-CP dated February 23, 2013 of the Government on policies for teachers and educational management staff in areas with extremely difficult socio-economic conditions; funding to implement Prime Minister's Decisions on developing education (Decision No. 239/QĐ-TTg dated February 9, 2010 on universalizing preschool education for five-year-old children from 2010 to 2015, Decision No. 60/2011/QĐ-TTg dated October 26, 2011 on some policies for developing preschool education from 2011 to 2015; Decision No. 12/2013/QĐ-TTg dated January 24, 2013 on supporting students in areas with extremely difficult socio-economic conditions; Decision No. 85/2010/QĐ-TTg dated December 21, 2010 on some policies to support boarding students and boarding general secondary schools for ethnic minorities; Decision No. 1558/QĐ-TTg dated August 18, 2010 approving the Project on Training and Developing Human Resources in the Field of Atomic Energy; Decision No. 911/QĐ-TTg dated June 17, 2010 approving the Project on Training Doctorate-Level Lecturers for Universities and Colleges from 2010 to 2020; Decision No. 472/QĐ-TTg dated April 12, 2010 approving the Project on Training National Defense and Security Education Teachers for Secondary Schools, Junior Colleges, and Vocational Schools from 2010 to 2016; Decision No. 1505/QĐ-TTg dated October 15, 2008 approving the Project on Training According to Advanced Programs at Some Vietnamese Universities from 2008 to 2015 and Projects on Training Overseas Students; Decision No. 799/QĐ-TTg dated May 25, 2011 approving the Project on Training Military Cadres at People's Militia Units at Commune, Ward, and Town Levels to Bachelor's and Master's Degree Levels until 2020 and subsequent years; ...).

l) For health expenses: Specifically explain the basis for calculating the financial needs to implement Decision No. 73/2011/QĐ-TTg dated December 28, 2011 on certain special allowances for civil servants, public officials, and workers in public health facilities and anti-disease allowances, detailing the resources ensuring the corresponding policy implementation (state budget, business income, other lawful revenues), including determining the reduction in state budget spending when healthcare facilities structure their costs to pay regular allowances from bed charges; costs for paying surgical and procedural allowances included in the rates for surgeries and procedures; funding to implement the Project to Reduce Hospital Overcrowding from 2013 to 2020 according to specific activities and corresponding sources of funding (including funding for satellite hospital projects of provinces and centrally-administered cities approved by competent authorities).

l) In addition to the general provisions mentioned above, ministries and central agencies when preparing budgets need to clearly explain additional contents as follows:

Funding for non-recurring tasks, programs, and projects in the field of public services: Based on the decision of the competent authority, clearly explaining the volume, content of work, progress schedule, calculation basis, and commitment to mobilize resources outside the state budget.

m) For administrative management expenses: Clearly explain the following contents:

- The number of positions approved up to the time of budget preparation, including the number of actual personnel present up to the time of budget preparation, the number of unfilled positions according to the approved quota (if any); the number of people working under indefinite-term contracts in state administrative agencies, Party organizations, and political social organizations as stipulated in Decree No. 68/2000/NĐ-CP dated November 17, 2000 of the Government on Implementing the System of Contracts for Certain Types of Work in State Administrative Agencies and Public Service Units.

- Determine the salary fund and allowances based on the basic salary of 1,150,000 VND/month (for a full year) guaranteed by the state budget, including:

+ The salary fund and allowances of the approved positions actually present up to the time of budget preparation, determined based on the salary scale, rank, position; allowance according to regulations; contributions according to regulations (social insurance, unemployment insurance, health insurance, trade union fees).

+ The projected salary fund and allowances of the approved positions that have not yet been filled, based on the basic salary of 1,150,000 VND/month, a salary coefficient of 2.34 per position, contributions according to regulations (social insurance, unemployment insurance, health insurance, trade union fees).

+ The salary fund and allowances of the indefinite-term contract employees as stipulated in Decree No. 68/2000/NĐ-CP actually present at the time of budget preparation (assigned by the competent authority based on job positions), determined similarly to the approved positions.

+ The funding level ensured according to the standards prescribed in Decision No. 59/2010/QĐ-TTg dated September 30, 2010 of the Prime Minister.

3. Mechanism for generating funds for salary reform:

In 2015, continue to implement the mechanism for generating funds for salary reform from the savings of 10% of regular expenditures (excluding salaries and salary-like payments); a portion of revenue retained according to the regulations of state administrative agencies and public service units; a portion of increased state budget revenue and 50% of increased local budget revenue (excluding increases in land use fees).

4. Preparing the budget for national target programs:

Promptly assess the implementation situation of national target programs in 2014 and the period from 2011 to 2014; management mechanisms and execution of national target programs. Develop budget allocation plans for national target program expenditures in 2015 based on principles, criteria, and allocation standards of each program, where the allocation of communication funds to central ministries and agencies and centrally-administered provinces must clearly show progress, with focus and priorities aligned with specific goals and tasks tied to the strengths and characteristics of the agencies, units, and localities, avoiding uniform distribution.

State budget capital should be concentrated for allocation at local levels, prioritizing difficult-budget areas, focusing on addressing urgent issues; prioritizing funding for projects and works completed in 2014 and previous years that were not adequately funded, and ongoing projects needing accelerated completion in 2015; minimizing allocations for conference, seminar, mid-term review, finalization expenses, and travel and study tours; no allocations for overseas delegations in regular expenditures of national target programs.

Localities should proactively integrate national target programs with other similar programs and projects being implemented within their jurisdictions during planning processes; mobilize comprehensive resources to achieve common program goals, ensuring focused, economical, and effective use of funds.

Ministries managing national target programs shall take the lead, coordinating with relevant ministries to propose lists of programs and projects to be implemented from 2016 to 2020, focusing on concentration, priorities, integration, and consolidation of programs, objectives, and projects. The Ministry of Planning and Investment shall take the lead, coordinating with the Ministry of Finance and program-managing ministries to compile lists of national target programs and project components for the 2016-2020 period to be submitted to the Government for approval by the ninth session of the XIIIth National Assembly as the basis for preparing the state budget estimate for 2016.

5. Prepare the state budget estimate for national target program expenditures for programs and projects jointly implemented by central ministries and agencies and localities:

a) Based on the Prime Minister's decision approving the programs and projects; the amount of funds allocated from the start of implementation until 2014. The ministries and agencies responsible for the programs and projects shall prepare the state budget estimate for implementing the programs and projects in 2015, consistent with their deployment capabilities, and submit it to the Ministry of Finance and the Ministry of Planning and Investment (detailed according to the nature of the funds).

b) Based on the anticipated allocation of funds for the programs and projects announced by the Ministry of Finance and the Ministry of Planning and Investment, the ministries and agencies managing the programs and projects shall develop detailed budget allocation plans for the programs and projects in 2015 for central ministries and agencies and localities (detailed according to the nature of the funds), and submit them to the Ministry of Finance and the Ministry of Planning and Investment for review and consolidation. Do not increase funds allocated for conference, seminar, mid-term review, finalization, travel, and study tour expenses compared to the 2014 budget; do not include overseas delegation expenses in the program/project budget unless necessary and clearly explained.

6. For programs and projects using official development assistance (ODA) and concessional loan funds:

Fully prepare the state budget estimate for 2015 in accordance with the procedures and regulations stipulated in the State Budget Law, Public Debt Management Law, and related guiding documents and decrees of the Government on investment management, construction, and management and use of ODA and concessional loan funds, disbursement schedules in program/project documents, signed financial agreements, and implementation capabilities in 2015, detailing ODA funds, concessional loan funds, and counterpart funds according to each program/project and the nature of the funds (construction investment and operating expenses), while also detailing expenses under different implementation methods such as recording income and expenditure in the state budget, direct state budget support for overall balance adjustment, and sectoral budget support for specific development programs.

For programs and projects directly implemented by central ministries and agencies and localities, the program/project managers must clearly specify the basis for specific fund allocations to serve as the foundation for consolidating the state budget expenditure estimates for 2015 for each agency and locality.

Prepare the counterpart funds for each program/project according to the nature of the funds (construction investment, regular operating expenses; counterpart funds in kind, counterpart funds in cash) by each item and expense category; based on the implementation progress, specifically allocate the funds for program/project preparation and implementation. Central ministries and agencies and localities should detail the sources of counterpart funds from the state budget, local budget, self-funded project funds, contributions from beneficiaries, or other counterpart funds. The counterpart funds for activities of the program/project management board (salaries, bonuses, allowances, office supplies, working equipment, administrative costs) must clearly explain the calculation basis according to current financial expenditure regulations.

7. State budget contingency reserve:

The state budget at all levels should allocate contingency reserves according to the provisions of the State Budget Law to proactively address natural disasters, floods, epidemics, and urgent and important tasks outside the budget.

8. Budget expenditures from retained revenue:

Central ministries and agencies and localities should prepare revenue budgets (tuition fees, other fees and charges, and fundraising contributions, except for healthcare services which are service charges for diagnosis and treatment) and expenditure budgets from retained revenue according to the provisions of this Article, Clause 1, 2, and 3, and consolidate them in the overall revenue and expenditure budgets of central ministries and agencies and localities.

9. Based on the budget revenue and expenditure inspection figures for 2015, ministries, central agencies, and localities must construct detailed and meticulous estimates for each task and each subordinate budget-using unit; after working with the Ministry of Finance and the Ministry of Planning and Investment, these ministries, central agencies, and centrally-administered cities and provinces shall immediately implement the work of formulating plans to allocate the 2015 budget estimate of their ministry, agency, or locality so that upon receiving the Prime Minister's assigned state budget estimate, they can proactively submit it to the competent authority for decision-making and allocation of the budget estimate to budget-using units to ensure completion before December 31, 2014, in accordance with the provisions of the State Budget Law.
of the State Budget Law.

Ministries, central agencies, and localities must focus on directing a thorough review of all stages in the process of budget allocation, management, and utilization, particularly investment capital and loans and aid, to ensure that budget allocations meet objectives, comply with regulations, and target the appropriate entities; budget management and utilization must be strict, effective, and accompanied by reporting, auditing, and inspection systems to prevent losses and waste.

Article 11. Construction of the annual consolidated budget estimates at various levels

The 2015 consolidated budget estimate will be constructed to ensure sufficient resources to implement existing policies and regulations approved by competent authorities and in accordance with the State Budget Law, contributing positively to the central government's efforts to stabilize macroeconomic conditions, ensure social welfare, and gradually restructure the economy to promote reasonable and sustainable economic growth.

1. Construction of the State Revenue Estimate:

Based on the development goals and plans for the 2011-2015 period adopted by Party Congresses at all levels, the ability to achieve economic and social targets and the state budget in 2014, and forecasts of economic growth rates and revenues for 2015 for each sector and region, as well as new sources of revenue arising within each locality, accurately calculate each revenue area and each revenue item according to the established system. Analyze and evaluate the specific impacts of increases and decreases in revenue affecting the 2015 state budget revenue estimate, categorized by region, revenue area, revenue item, and tax type.

2. Regarding the construction of the annual consolidated budget expenditure estimate: In 2015, which is within the period of stabilizing the consolidated budget (2011-2015) as stipulated by the State Budget Law and resolutions of the National Assembly and the Standing Committee of the National Assembly, local People's Councils at all levels shall proactively construct their own consolidated budget estimates based on stable revenue sources and expenditure tasks already allocated; the 2015 consolidated budget estimates at various local levels shall be built based on: determined revenue sources according to the percentage (%) distribution of shared revenue between budget levels, consolidated budget revenue sources entitled to 100% under the State Budget Law, and supplementary balanced funds from higher-level budgets to lower-level budgets (if any), stabilized at the level of the 2014 budget estimate decided by the National Assembly, the Standing Committee of the National Assembly, and the Higher-level People's Councils, and assigned by the Prime Minister and higher-level People's Councils. Based on the local socio-economic development tasks for 2015, current policy systems, and current expenditure standards; construct specific consolidated budget expenditure estimates for 2015 by sector, prioritizing tasks, while implementing the following main contents:

a) Continue to review and classify projects to prioritize funding for projects that are economically and socially effective, projects serving structural economic changes, disaster recovery,... projects capable of being completed in 2015. Review and closely monitor the budget allocation for infrastructure construction projects such as economic zones, industrial parks, where infrastructure projects have significance not only for the locality but also for the entire region; before implementation, actively seek advice and supervision from central agencies, critical opinions from professional organizations, and related localities to ensure overall economic efficiency for the region, avoiding fragmented investments with limited spatial (administrative boundaries) and temporal (term of implementation) perspectives. Focus on poverty reduction, job creation, and social problem resolution; allocate sufficient matching funds for ODA projects and preferential loans as required by local regulations; reserve funds in the infrastructure construction expenditure estimate to address outstanding infrastructure construction debts, advance payments, and due repayments.

b) Allocate the consolidated budget expenditure estimate for infrastructure investment from land use fees to invest in economic and social infrastructure projects, relocation and resettlement projects, and land preparation for construction; proactively establish a land development fund in accordance with Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government; prioritize sufficient funding to accelerate cadastral surveying, establish land registry databases, and issue land use right certificates in accordance with the Land Law and National Assembly resolutions.

c) For revenue from lottery tickets, continue to use it for social welfare projects; focusing on education, healthcare, and rural agricultural infrastructure as prescribed, and manage revenue and expenditure through the state budget (without including it in the state budget balance).

d) Develop plans to mobilize investment capital for local infrastructure, ensuring the consolidated budget allocates sufficient funds to repay all due amounts (both principal and interest) as stipulated in Clause 3, Article 8 of the State Budget Law.

đ) Construct the expenditure estimate for infrastructure investment from government bonds for transportation, water conservancy projects, health facilities, and student dormitories according to approved programs; proactively allocate consolidated budget funds (lottery ticket revenue, investment expenditure in the budget balance) to implement investments in school consolidation and construction of teachers' housing according to the ratio specified by the Ministry of Finance.

e) For investment infrastructure tasks pursuant to Decisions of the Prime Minister, Resolutions of the Politburo,... based on the objectives, tasks, and investment capital needs as prescribed; based on the results of investment up to the end of 2013, the ability to implement in 2014, localities shall proactively build and calculate the tasks for 2015, including proactively arranging and organizing the provincial budget and financial resources according to the prescribed regulations to implement these tasks, gradually reducing dependence on subsidies from the State Budget.

g) For tasks, programs, and projects pursuant to Resolution 30a/2008/NQ-CP dated December 27, 2008 of the Government on the program to rapidly and sustainably reduce poverty in poor districts, Decision 615/QĐ-TTg dated April 25, 2011 of the Prime Minister on mechanisms and policies for seven poor districts, and Decision 293/QĐ-TTg dated February 5, 2013 of the Prime Minister on mechanisms and policies for twenty-three poor districts: Based on the objectives, tasks, and investment capital needs, the policies and regulations already prescribed, and based on the ability to implement in 2014, localities shall build and calculate the tasks for 2015, proposing the level of support from the State Budget along with explanations of the calculation bases.

h) Allocate funds to implement Resolution No. 37/2004/QH11 dated December 3, 2004 of the National Assembly on education, Resolution of the 6th Plenary Session of the Central Committee of the Communist Party of Vietnam (Resolution No. 20-NQ/TW dated November 1, 2012) on developing science and technology, and Resolution No. 41-NQ/TW dated November 15, 2004 of the Politburo regarding environmental protection tasks within the provincial budget expenditure.

i) Prepare the budget estimate for implementing social security tasks (funds for implementing policies stipulated in the Law on the Elderly, the Law on Persons with Disabilities, Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government on social assistance policies for beneficiaries of social aid; Decision No. 60/2011/QĐ-TTg dated October 26, 2011 of the Prime Minister on certain policies for developing preschool education during the period 2011-2015, exemption and reduction of tuition fees as stipulated in Decree No. 49/2010/NĐ-CP and Decree No. 74/2013/NĐ-CP; funds for awards, party badges, and membership cards for organizations in economically and socially disadvantaged areas; funds for purchasing health insurance cards for children under six years old, students, and the poor and near-poor households and other specified groups as stipulated in the Law on Health Insurance and the Law Amending and Supplementing Certain Provisions of the Law on Health Insurance; funds for social assistance and student scholarships, exemption of water resource fees,...); policies supporting electricity costs for poor households and social policy beneficiaries as stipulated in the Prime Minister's Decision on the structure of retail electricity prices; policies for young intellectuals volunteering in rural and mountainous areas during the period 2013-2020; national defense and security (the Law on Militia and Self-Defense, the Ordinance on Village Police), where local budgets are proactively arranged and the level of support from the State Budget is proposed. From 2015, the provincial budget will not allocate funds to support unemployment insurance contributions for workers participating in unemployment insurance as stipulated in Point c, Clause 1, Article 57 of the Labor Law (Law No. 38/2013/QH13 dated November 16, 2013).

k) Build the budget estimate for expenditures in 2015, localities shall proactively calculate and allocate sources to implement salary reform expenses as guided in Clause 3, Article 10 of this Circular.

l) Allocate contingency reserves in the provincial budget; supplement the financial reserve fund according to the provisions of the State Budget Law to proactively respond to natural disasters, floods, epidemics, and urgent tasks at the local level.

3. Regarding the balance of the provincial budget:

a) Provinces and centrally-administered cities shall build the budget estimate for expenditures based on the provincial budget revenue they enjoy and the supplementary balance (if any) from the State Budget for the provincial budget at the stable level as stipulated in the 2014 budget estimate assigned by the Prime Minister to the locality. At the same time, for localities receiving supplementary balance from the State Budget, specific levels of emergency support should be proposed according to Point 20, Section II of the distribution standards for the 2011 regular expenditure State Budget issued together with Decision No. 59/2010/QĐ-TTg dated September 30, 2010 of the Prime Minister.

b) For provinces and centrally-administered cities that need to raise additional capital to increase development investment, they must prepare the budget estimate in accordance with Clause 3, Article 8 of the State Budget Law, ensuring that the level of debt raised (including the amount expected to be raised in 2014) does not exceed 30% (for Hanoi City, it is 100%, and for Ho Chi Minh City, it is 150%) of the provincial budget estimate for investment construction and development; at the same time, they must arrange sources to repay maturing debts (both principal and interest).

4. For local authorities implementing pilot programs without organizing People's Councils, the content of preparing the 2015 budget shall be carried out according to the provisions of this Circular; regarding procedures and deadlines, follow the provisions of Circular No. 63/2009/TT-BTC dated March 27, 2009 of the Ministry of Finance on the work of preparing budgets, organizing implementation of budgets, and finalizing accounts for counties, districts, and wards where People's Councils are not organized.

Chapter III

IMPLEMENTATION

Article 12. Responsibilities of Ministries and agencies managing national target programs, programs, and projects implemented from the State budget and carried out by multiple central ministries and agencies

1. Coordinate with central ministries and agencies and relevant localities to forecast tasks and funding levels for implementing national target programs, programs, and projects in 2015, and submit them to the Ministry of Finance and the Ministry of Planning and Investment before July 20, 2014.

2. Develop allocation plans for the 2015 budget expenditure for each central ministry and agency and each province and centrally-administered city, and submit these plans to the Ministry of Finance and the Ministry of Planning and Investment for consolidation according to the deadline specified in the notification on the funding level for 2015 for national target programs, programs, and projects issued by the Ministry of Finance and the Ministry of Planning and Investment.

Article 13. Responsibilities of central ministries and agencies and localities

1. Based on the inspection numbers that have been notified, central ministries and agencies and provincial People's Committees shall guide and notify inspection numbers regarding the budget revenue and expenditure forecasts to subordinate budget units and lower-level budgets in accordance with regulations.

2. The Ministry of Planning and Investment shall take the lead and coordinate with the Ministry of Finance to develop the 2015 budget for development investment expenditures, including allocation plans for development investment expenditures (including allocation plans for development investment funds for national target programs), and submit them to the Ministry of Finance before September 10, 2014.

3. Organize the work of developing, consolidating, and reporting the 2015 state budget forecast in accordance with the provisions of the State Budget Law, guiding documents, and the contents directed by this Circular; report all required content and forms as stipulated in Circular No. 59/2003/TT-BTC dated June 23, 2003, of the Ministry of Finance, and related forms prescribed in this Circular; submit to the Ministry of Finance and the National Audit Office before July 20, 2014, for central ministries and agencies, and before July 25, 2014, for provinces and centrally-administered cities, and register for discussions on the provincial state budget draft between the provincial People's Committee leaders and the Ministry of Finance during the budget stabilization period (if necessary).

Article 14. Regarding the forms for preparing and reporting the 2015 state budget forecast

1. For central ministries and agencies: Consolidate and report to the Ministry of Finance the state budget forecast according to the forms and deadlines specified in Circular No. 59/2003/TT-BTC, additional forms (Form Nos. 2, 4, and 10) prescribed in this Circular, and forms prescribed in Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014, of the Ministry of Finance and the Ministry of Home Affairs guiding the implementation of Decree No. 130/2005/NĐ-CP dated October 17, 2005, of the Government on the self-management and self-responsibility system for administrative management expenses of state agencies, and Decree No. 117/2013/NĐ-CP dated May 30, 2013, of the Government amending and supplementing certain articles of Decree No. 130/2005/NĐ-CP; pay attention to building detailed budget forecasts down to each budget user unit (according to Form No. 02 - Appendix No. 2 - Circular No. 59/2003/TT-BTC) and important tasks of each ministry and agency to explain and report to the National Assembly about the budget forecast of each central ministry and agency.

2. For localities: Consolidate and prepare the local budget forecast, and report to the Ministry of Finance according to the forms (Form Nos. 01, 02, 06, 07, 10, 12, 13, 14, 16, 17, 18, 19, 20, 21, 22, 23 - Appendix No. 6) and deadlines specified in Circular No. 59/2003/TT-BTC, additional forms (Form Nos. 01, 03, 04, 06, 07, 08, 09, 10, 12, 13, and 14) prescribed in this Circular, and forms (Form Nos. 1.07, 1.08, 1.13 - Appendix I; Form Nos. 2.01, 2.02 - Appendix II) prescribed in Circular No. 53/2011/TT-BTC dated April 27, 2011.

Article 15. Implementation Provisions

1. This Circular takes effect from August 11, 2014. The content, procedures, and deadlines for preparing the 2015 state budget forecast shall be carried out in accordance with the provisions of the State Budget Law, guiding documents for the Law, and the guidance provided in this Circular.

2. During the process of preparing the 2015 state budget, if new policies and systems are issued, the Ministry of Finance will issue supplementary guidance notifications; if any difficulties arise in organizing the preparation of the 2015 state budget, please reflect these issues to the Ministry of Finance for timely resolution./.