Chương III Luật Ngân sách Nhà nước 2002: Nguồn thu, nhiệm vụ của ngân sách các cấp

Chapter III

REVENUE SOURCES, EXPENDITURE TASKS OF THE BUDGETS OF ALL LEVELS

Article 30.- The central budget’s revenue sources include:

1. The revenues enjoyed 100% by the central budget:

a) The value added tax on import goods;

b) The export tax, import tax;

c) The special consumption tax on import goods;

d) The enterprise income tax of the units applying the entire-branch accounting;

e) Other taxes and revenues from oil and gas under the regulations of the Government;

f) The retrieved money of central budget capital at economic organizations, the retrieved money of central budget loans (both principal and interest), revenue from the central financial reserve fund, income from the State’s contributed capital;

g) Non-refundable aids of the Governments of other countries, international organizations, other organizations and individuals in foreign countries, to the Vietnamese Government;

h) Amounts of charges and fees remittable into the central budget;

i) Central budget remainder;

j) Other revenues as prescribed by law.

2. Revenues divided in percentage between the central budget and the local budgets:

a) The value added tax, excluding the value added tax on import goods as provided for at Point a, Clause 1 of this Article;

b) The enterprise income tax, excluding the enterprise income tax of the units which apply the entire-branch accounting as provided for at Point d, Clause 1 of this Article;

c) The income tax on high-income earners;

d) Tax on transfer of profits abroad, excluding tax on overseas transfer of profits from oil and gas domains as provided for at Point e, Clause 1 of this Article;

e) The special consumption tax on domestic goods and services;

f) The petrol and oil charges.

Article 31.- The central budget’s expenditure tasks shall include:

1. Development investment expenditure:

a) Expenditure on the construction of centrally-managed socio-economic infrastructure projects with capital irrecoverable;

b) Investment in and support for enterprises, economic organizations and financial organizations of the State; contributions of stock or joint-venture capital to enterprises in domains requiring the State’s participation;

c) Expenditure on addition to the State reserves;

d) Other expenditures as provided for by law.

2. Regular expenditures on:

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

b) Non-business economic activities managed by central agencies;

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

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

e) Price subsidies under the State’s policies;

f) National programs executed by the central government;

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

h) Subsidies for social policy beneficiaries managed by the central government;

i) Support for political, socio-professional organizations, social organizations, socio-professional organizations at the central level under the provisions of law;

j) Other expenditures as prescribed by law.

3. Payment of debts, both principal and interest thereon, borrowed by the Government;

4. Expenditures on aid;

5. Loans provided under the provisions of law;

6. Expenditures on addition to the financial reserves of the central government;

7. Expenditures on addition to the local budgets.

Article 32.- The sources of local budget revenues shall include:

1. Revenues enjoyed 100% by the local budgets:

a) Land and house tax;

b) Natural resource tax, excluding natural resource tax collected from oil and gas;

c) The license tax;

d) The land use right transfer tax;

e) The agricultural land use tax;

f) The land use levy;

g) The land rent;

h) Proceeds from the lease and/or sale of State-owned houses;

i) Registration fees;

j) Revenue from construction lottery;

k) Retrieval of local budget capital at economic organizations, revenue from the local financial reserve funds, income from contributed capital of the localities;

l) Non-refundable aid of international organizations, other organizations and individuals in foreign countries, provided directly to the localities;

m) Charges, fees, revenues from non-business activities and other revenues payable into the local budgets under the provisions of law;

n) Revenue from public land funds and other yields from public properties;

o) Money mobilized from organizations and individuals according to the provisions of law;

p) Voluntary contributions of organizations and individuals inside and outside the country;

q) Local budget remainders as provided for in Article 63 of this Law;

r) Other revenues as prescribed by law;

2. Revenues divided in percentage between the central budget and the local budgets under the provisions in Clause 2, Article 30 of this Law;

3. Additional allocations from the central budget;

4. Revenues from investment mobilization for construction of infrastructure projects as provided for in Clause 3, Article 8 of this Law.

Article 33.- The expenditure tasks of the local budgets shall include:

1. Expenditure on development investment:

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

b) Investment in and support for enterprises, economic organizations and financial organizations of the State according to the provisions of law;

c) Other expenditures as provided for by law.

2. Regular expenditures on:

a) Non-business economic activities in the fields of education and training, health care, social affairs, culture and information, art and literature, physical training and sports, science and technology, environment, and other non-business activities managed by the localities;

b) National defense, security and social order and safety (the portion allocated to the localities);

c) Activities of the State agencies, the agencies of the Communist Party of Vietnam and the socio-political organizations in the localities;

d) Support for political, socio-professional organizations, social organizations, socio-professional organizations in the localities under the provisions of law;

e) The implementation of social policies for subjects managed by the localities;

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

g) Price subsidies under the State’s policies;

h) Other expenditures as provided for by law.

3. Payment for the money, both principal and interest, mobilized for investment as provided for in Clause 3, Article 8 of this Law;

4. Addition to the provincial-level financial reserve funds;

5. Additional allocations to subordinate budgets.

Article 34.-

1. Basing themselves on the revenue sources and expenditure tasks of the local budgets as prescribed in Articles 32 and 33 of this Law, the provincial-level People’s Councils shall decide on the concrete decentralization of the revenue sources and expenditure tasks to the local administration’s budget of each level on the principles:

a) It is in line with the decentralization of the socio-economic, defense and security tasks for each domain and the economic, geographical and population characteristics of each region as well as the managerial level of the localities;

b) Among the revenue sources of the commune or district township budgets, the commune and district township budgets shall enjoy at least 70% of the revenue from tax on land use right transfer; land and house tax; license tax collected from business individuals and households; agricultural land use tax collected from family households; land and house registration fees;

c) Among the revenue sources of the provincial capitals’ and towns’ budgets, the provincial capitals’ and towns’ budgets shall enjoy at least 50% of the registration fees, excluding the house and land registration fees;

d) In the decentralization of expenditure tasks to the provincial capitals and towns, there must be the task of expenditure on the construction of public general education schools at all levels, the public lighting, water supply and drainage, urban traffic, urban sanitation and other public welfare projects.

2. Basing themselves on the percentage of the divided revenues, assigned by the Prime Minister and the revenue sources enjoyed 100% by the local budgets, the provincial-level People’s Councils shall decide on the percentage of revenues divided among the local administration’s budgets of various levels.

Article 35.- Apart from the revenues assigned under the provisions in Article 34 of this Law, the commune, district-township, provincial-capital or town administrations may mobilize contributions from organizations and individuals for investment in the construction of infrastructure projects of the communes, district townships, provincial capitals and towns on the principle of voluntariness. The mobilization, management and use of these contributions must be made public, inspected and controlled and ensure the right purposes and comply with the regimes prescribed by law.

Article 36.-

1. The local budgets are entitled to use the sources of revenue they enjoy 100%, the revenue divided in percentage regarding the divided revenues and the additional allocation from the superior budget for their budget revenue and expenditure balance, ensuring the assigned socio-economic, defense and security tasks.

2. The percentage of the divided revenue and the additional allocation for balance shall be determined on the basis of calculating the revenue sources and expenditure tasks prescribed in Articles 30, 31, 32 and 33 of this Law according to the budget revenue regimes, the budget allocation norms and the budget expenditure regimes, criteria and norms according to the criteria on population, natural conditions as well as socio-economic conditions of each region, paying attention to deep-lying and remote areas, former revolutionary bases, ethnic minority people areas and other difficulty-hit regions.

3. The superior budgets shall provide targeted additional allocations to support the subordinate budgets upon the appearance of necessary important tasks which cannot be satisfied even after the rearrangement of budgets, the use of reserve budgets and/or financial reserves.