Chương 3 Luật ngân sách Nhà nước 1996: Nguồn thu, nhiệm vụ chi của ngân sách các cấp

Chapter III

SOURCES OF REVENUES, SPENDING TASKS OF THE BUDGET OF DIFFERENT LEVELS

Article 28.- The sources of the central budget revenues shall comprise:

1. The revenues to be 100% collected:

a) Export tax, import tax;

b) Special consumption tax;

c) Profit tax of units where accounting applies to the whole service;

d) Taxes and other revenues from the petroleum industry to be paid to the central budget in accordance with Government regulations;

e) Profit from capital contributed by the State, State capital recovered at economic establishments, recovered State loans (principal and interest), revenues from the State reserve fund;

f) The Government�s borrowings; non-refund aid granted by foreign governments, organizations or individuals to the Government in accordance with provisions of law;

g) Fees, charges and other revenues contributed to the central budget in accordance with Government regulations;

h) Revenues from the balance of the central budget;

i) Other revenues in accordance with provisions of law.

2. The revenues divided in percentage (%) between the central budget and the provincial budget:

a) Turnover tax;

b) Profit tax, excluding profit tax of the units under the whole-branch accounting system;

c) Income tax from high-income earners;

d) Taxes on transfer of profits abroad;

e) Natural resource tax;

f) Tax on the use of budget capital.

Article 29.- The spending tasks of the central budget shall comprise:

1. Regular spendings on:

a) Non-business activities in the fields of education, training, health-care, social affairs, culture, information, physical training and sports, science, technology and environment and other operations managed by the central agencies;

b) Non-business and economic operations managed by the central agencies;

c) National defense, security and social order and safety, excluding the portion allocated to the locality;

d) Operations of the central agencies of the State and the Communist Party of Vietnam and socio-political organizations;

e) Price subsidies in accordance with the State policies;

f) National programs managed by the Central Government;

g) Support for the social insurance fund as provided for by the Government;

h) Subsidies to people entitled to the social policies managed by the Central Government;

i) Financial support for social organizations and socio-professional organizations at the central level in accordance with provisions of law;

j) Payments for the interests of Government borrowings;

k) Aid;

l) Other expenditures as stipulated by law.

2. Spendings on development investment:

a) Investment in construction of socio-economic infrastructure projects managed by the central level without possibility of capital recovery;

b) Investment and capital support for State enterprises; contribution of stock capital to joint ventures with enterprises in areas that need the participation of the State in accordance with provisions of law;

c) Spending on the National Investment Support Fund and Development Support Funds for economic development programs and projects;

d) The State reserve.

3. Spending on payment of principals of Government borrowings.

4. Spending on supplementing the financial reserve fund.

5. Spending on supplementing the lower-level budgets.

Article 30.- The revenue sources of the provincial budget shall include:

1. The revenues to be 100% collected;

a) Land rent;

b) Revenues from the leasing and sale of dwelling houses owned by the State;

c) Registration fees;

d) Revenues from State-run lotteries;

e) Non-refund aid donated directly by foreign organizations and individuals to the province in accordance with provisions of law;

f) Fees, charges and other revenues to be contributed to the provincial budget in accordance with the provisions of the Government;

g) Money mobilized from organizations and individuals to invest in construction of infrastructure projects in accordance with provisions of the Government;

h) Voluntary contributions from domestic and foreign organizations and individuals to the provincial budget;

i) Revenues from the balance of the provincial budget;

j) Supplementary allocation from the central budget;

k) Other revenues as provided for by law.

2. Revenues divided in percentage (%) between the central budget and the provincial budget:

a) Turnover tax;

b) Profit tax, excluding profit tax of units where accounting is done in all the service;

c) Income tax from high-income earners;

d) Tax on remittance of profits abroad;

e) Natural resources tax;

f) Tax on the use of budget capital.

3. Revenues divided in percentage (%) between the provincial budgets, budgets of districts, precincts, provincial towns and cities (referred to as the district�s budget) and the budgets of communes and townships:

a) Tax on the use of agricultural land;

b) Tax on the transfer of land use right;

c) House and land taxes;

d) Land rent.

Article 31.- The spending tasks of the provincial budget shall include:

1. Regular spending on:

a) Non-business activities in the fields of economy, education, training, health-care, culture, information, physical training and sports, social affairs, science, technology and environment and other non-business operations managed by the provincial agencies;

b) The tasks of national defense, security and social order and safety, assigned to the province;

c) Activities of the agencies of the State, the Communist Party of Vietnam, and socio-political organizations at provincial level;

d) Financial support for the provincial social organizations and socio-professional organizations in accordance with provisions of law;

e) Implementation of social policies managed by the province;

f) The national programs assigned by the Government to the province for management;

g) Price subsidies in accordance with State policies;

h) Payment of interests on borrowings for investment as stipulated in Clause 3, Article 8 of this Law;

i) Other expenditures in accordance with provisions of law.

2. Spending on development investment:

a) Investment in the construction of socio-economic infrastructure projects managed by the province;

b) Investment and capital support for State enterprises in accordance with provisions of law;

3. Spending for payment of principals of the borrowings for investment as stipulated in Clause 3, Article 8 of this Law.

4. Spending on supplementing the financial reserve fund.

5. Spending on supplementing lower-level budgets.

Article 32.- The revenue sources of the district budget include:

1. The revenues to be 100% collected:

a) Trade license tax, excluding trade license tax on small business households in communes and townships;

b) Slaughter tax collected from animal-slaughtering businesses located in the ward�s territory;

c) Fees and charges from activities of agencies under the district�s management;

d) Money collected from non-business operations of units managed by the district;

e) Non-refund aid granted by foreign organizations and individuals directly to the district in accordance with provisions of law;

f) Contributions by organizations or individuals to invest in the construction of infrastructure projects in accordance with provisions of the Government;

g) Voluntary contributions by domestic and foreign organizations or individuals to the district�s budget;

h) Revenue from the balance of the district�s budget;

i) Supplements from the provincial budget;

j) Other revenues as provided for by

law.

2. Revenues to be divided in percentage (%) between the provincial budget, province, district budgets and the budgets of communes and townships:

a) Tax on agricultural land use;

b) Tax on transfer of land use right;

c) House and land taxes;

d) Land use charge.

3. In addition to the revenues provided for in Clauses 1 and 2 of this Article, the provincial towns and cities are also given an additional percentage of turnover tax, profit tax, registration fees collected in their respective territory and are entiled to establish their own investment funds in accordance with provisions of the Government.

Article 33.- The spending tasks of the district�s budget shall include:

1. Regular spending on:

a) Non-business activities in the fields of economy, culture, information, sports and social affairs and other non-business activities managed by the district agencies;

b) The tasks of national defense, security and social order and safety, assigned to the district;

c) The activities of the agencies of the State, the Communist Party of Vietnam and socio-political organizations at district level;

d) Financial support for district social organizations and socio-professional organizations in accordance with provisions of law;

e) Other spendings as provided for by law;

f) In addition to the spending tasks provided for in Points a, b, c, d, e of Clause 1 of this Article, the provincial towns and cities under the provincial management shall also assume the tasks of spending on the management, repair and maintenance of public works and on urban non-business operations.

2. Spending on development investment:

Spending on investment in socio-economic infrastructure projects of the provincial level in accordance with the division of responsibility. The provincial towns and cities shall be tasked with the spendings on investment in the construction of public general education schools of all levels and public utility projects such as lighting, water supply and drainage, inner city transportation, traffic safety, urban sanitation.

3. Spending on supplementing lower-level budgets.

Article 34.- The revenue sources of the commune and township budgets shall include:

1. The revenues to be 100% collected:

a) The trade license tax on small business households;

b) Animal slaughtering tax;

c) Fees, charges and contributions to be collected for the commune or township budget in accordance with provisions of law;

d) Revenues from the use of the public land fund and profits from other public properties;

e) Money collected from non-business operations managed by the commune or township;

f) Voluntary contributions to the commune and township;

g) Non-refund aid directly donated by foreign organizations and individuals to the commune or township in accordance with provisions of law;

h) Revenue from the balance of the commune or township budget;

i) Supplementary allocation from the higher-level budget;

j) Other revenues in accordance with provisions of law.

2. Revenues divided in percentage (%) between the provincial budget, the district budget, and the commune or township budget:

a) Tax on agricultural land use;

b) Tax on transfer of land use right;

c) House and land taxes;

d) Land use charge.

Article 35.- The spending tasks of the commune or township budgets:

1. Regular spending on:

a) Social work and activities in the fields of culture, information and sports managed by the commune or township;

b) Financial support for extracurricular education, creches and kindergartens managed by the commune or township;

c) Health care activities in the commune or township;

d) Management, repair or maintenance of architectural projects, public properties, welfare projects and roads managed by the commune or township;

e) Activities of the agencies of the State, the Communist Party of Vietnam and socio-political organizations of the commune or township;

f) Militia and self-defense work; maintenance of social order and safety in the commune or township;

g) Other spendings in accordance with provisions of law.

2. Spending on development investment:

Spending on investment in the construction of socio-economic infrastructure projects in accordance with the assignment of responsibilities by the province.

Article 36.- In addition to the revenues and expenditures provided for in Articles 34 and 35 of this Law, the commune or township administration shall be entitled to mobilize contributions from organizations or individuals for investment in the construction of infrastructure projects of the commune or township on the principle of voluntariness. The management of such contributions shall be carried out in a transparent way, subject to examination and control so as to ensure that they shall be used for the right purposes and in accordance with regimes provided for by law.

Article 37.- The revenue sources of the ward budget shall include:

1. Fees, charges and contributions to the ward budget in accordance with provisions of law;

2. Animal slaughtering tax, excluding animal slaughtering tax collected from animal slaughtering enterprises;

3. Voluntary contributions from organizations or individuals to the ward;

4. Non-refund aid from foreign organizations or individuals directly to the ward in accordance with provisions of law;

5. Revenue from the balance of the ward budget;

6. Supplementary allocation from the higher-level budget;

7. Other revenues as provided for by law.

Article 38.- The tasks of spending by the the ward budget shall include:

1. Spending on social work and activities in the fields of culture, information and sports managed by the ward;

2. Spending on militia, self-defense, social order and safety work in the ward;

3. Spending for the operation of the agencies of the State, the Communist Party of Vietnam and socio-political organizations at ward level;

4. Other spendings as provided for by law.

Article 39.- The Government shall stipulate in details the percentage (%) of revenues to be divided as provided for in Clause 2, Article 28 of this Law between the central budget and the budget of each province and city directly under the Central Government. The provincial People’s Committee shall stipulate in details the percentage (%) of revenue to be divided as provided for in Clause 3, Article 30, Clauses 2 and 3, Article 32, and Clause 2, Article 34 of this Law between the provincial budget and the budget of each district, precinct, provincial town and city and the budget of each commune and township.

The percentage (%) of revenue to be apportioned to each level shall be kept stable for 3 to 5 years.

Article 40.-

The supplementary allocation from the higher-level budget to the lower-level budget to balance budget revenue and expenditure and to ensure the implementation of the assigned socio-economic tasks shall be determined on the basis of the calculation of revenue sources and spending tasks stipulated in Articles 28, 29, 30, 31, 32, 33, 34, 35, 37 and 38 of this Law in accordance with the norms such as population, natural conditions, socio-economic conditions of each region, with attention paid to remote areas, former revolutionary bases, areas of ethnic minorities and areas facing difficulties. Such supplementary allocations shall be kept stable for 3 to 5 years. Every year, in case of inflation, the Government shall, on the basis of the supplementary allocations decided by the Standing Committee of the National Assembly, decide the increase percentage proportional to the inflation rate in calculating the supplementary allocation to the lower-level budgets.

Article 41.- The Government shall stipulate the readjustment of revenues and expenditures of each budgetary level, decide the percentage of revenue division between the central budget and the provincial budget and the supplementary allocation from the central budget to the budgets of provinces and cities directly under the Central Government and report to the National Assembly, the Standing Committee of the National Assembly in the following special cases:

1) There is an urgent demand in terms of national defense and security;

2) There are major changes in the budget revenues and expenditures compared to those already allocated.