Quyết định 26/2020/QĐ-TTg ngày 14/09/2020 về hướng dẫn Nghị quyết 973/2020/UBTVQH14 quy định về các nguyên tắc, tiêu chí và định mức phân bổ vốn đầu tư công nguồn ngân sách nhà nước giai đoạn 2021-2025 do Thủ tướng Chính phủ ban hành

DECISION

ELABORATING ON IMPLEMENTATION OF SEVERAL ARTICLES OF RESOLUTION NO. 973/2020/UBTVQH14 DATED JULY 8, 2020 OF NATIONAL ASSEMBLY'S STANDING COMMITTEE, REGULATING PRINCIPLES, CRITERIA AND NORMS OF DISTRIBUTION OF THE STATE BUDGET’S PUBLIC INVESTMENT CAPITAL FOR THE PERIOD OF 2021 – 2025 

Pursuant to the Law on Government Organization dated June 19, 2015; the Law on Amending and Supplementing certain Articles of the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Public Investment dated June 13, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Resolution No. 973/2020/UBTVQH14 dated July 8, 2020 of the National Assembly’s Standing Committee;

Upon the request of the Minister of Planning and Investment;

The Prime Minister hereby issues the Decision elaborating on the implementation of several Articles of the Resolution No. 973/2020/UBTVQH14 dated July 8, 2020 of the National Assembly's Standing Committee, regulating the principles, criteria and norms of distribution of the state budget’s public investment capital for the period of 2021 – 2025. 

Article 1. Scope and subjects of application

1. This Decision specifies the implementation of several articles of the Resolution No. 973/2020/UBTVQH14 dated July 8, 2020 of the National Assembly's Standing Committee, regulating the principles, criteria and norms of distribution of the state budget’s public investment capital for the period of 2021 – 2025 (hereinafter referred to as Resolution No. 973/2020/UBTVQH14). 

2. Subjects of application:

a) Ministries, central and local authorities referred to in clause 4 of Article 4 in the Law on Public Investment.

b) Entities and person involved in the formulation of midterm and annual plans for public investment of the state budget’s capital for the period of 2021-2025.

Article 2. Principles of application of criteria and norms of distribution of public investment capital

1. Principles, criteria and norms of distribution of the state budget’s public investment capital for the 2021-2025 period in conformance to regulations laid down in the Resolution No. 973/2020/UBTVQH14 and this Decision shall serve as a basis for the planning of midterm and annual public investment of the state budget’s funds for the 2021-2025 period throughout the country, administrative levels and sectors and units using the state budget’s funds; serve as a basis for the management, supervision, inspection, examination and audit of the implementation of midterm and annual public investment plans.

2. All-level regulatory and sectoral authorities must strengthen the restructuring of public investment activities, logically calculate the shares of capital sources of the central and local government's budgets (hereinafter referred to as local budget(s)) with a view to ensuring that the central government’s budget (hereinafter referred to as central budget) must play its key roles.

Article 3. Industries, sectors using the state budget’s public investment capital for the 2021-2025 period

The state budget’s public investment capital is allocated to those prescribed in Article 5 of the Law on Public Investment and is classified by sectors or industries stipulated in Article 36 in the Law on State Budget, specifically including:

1. National defense: Tasks, programs and projects in various sectors and industries that central and local specialized units that are granted authorization carry out to achieve the objectives of national defence, cryptography, natural disaster response, emergency search and rescue; those that serve the purpose of developing into the dual-role national defence industry.

2. Public security, social order and safety: Tasks, programs and projects in various sectors and industries that central and local specialized units that are granted authorization carry out to achieve the objectives of public security, social order, social safety, fire prevention, firefighting, anti-crime investigation, execution of criminal judgements, natural disaster response, emergency search and rescue.

3. Education, training and vocational education: Tasks, programs and projects for investment in construction of infrastructure, facilities, equipment serving education, training and vocational education purposes at all educational levels ranging from the early childhood education to the higher education.

4. Science and technology: Tasks,  Investment projects for construction of infrastructure, facilities, equipment, technologies serving the purposes of scientific and technological development, laboratory testing or testing in other forms, experiments, analyses, standards – metrology – quality, intellectual property, designs specially used in natural science and technical sectors, technology application and transfer, innovation centers, research and development, support for industrial development, hi-tech zones, agricultural, forestry and aquacultural areas applying high technologies.  

5. Healthcare, population and family: Tasks, programs and projects for investment in construction of infrastructure, facilities, equipment serving the purposes of healthcare (including preventive medicine; medical examination, treatment, emergency care, post-treatment rehabilitation; traditional medicine; medical expertise, forensic medicine, forensic psychiatry, testing and assessment of pharmaceuticals, cosmetics and other healthcare activities), population, family, reproductive health, food safety and hygiene.

6. Culture and information: Tasks, programs and projects serving different purposes in the following sectors:

a) Culture: Protecting and preserving the value of tangible and intangible cultural heritages, national culture; developing literature, art, cinematography, libraries, museums, grassroots culture and performing arts; developing the system of cultural institutions and cultural works;

b) Information: Infrastructure, facilities, equipment used in the State’s publishing and press activities.

7. Radio, television and news broadcasting: Tasks, programs and projects for investment in construction of infrastructure, facilities, equipment used in radio, television and news broadcasting activities for the purposes of providing political, social and other essential public services.  

8. Sports and physical activities: Tasks, programs and projects for investment in construction of infrastructure, facilities, equipment serving sporting and physical activity development purposes.

9. Environmental protection: Tasks, programs and projects serving different purposes in the following sectors:

a) Environment: Infrastructure, facilities, equipment used for the purposes of environmental monitoring, warning, natural resource protection, environmental remediation, disposal of wastes, garbage, waste water, green, adaptation to climate change and sustainable development;     

b) Natural resources: Infrastructure, facilities, equipment used for survey, mapping, meteorology, hydrology, geological survey, natural resource protection purposes.

10. Economic activities: Tasks, programs and projects serving different purposes in the following sectors:

a) Agriculture, forestry, salt production, irrigation and fishery: Infrastructure, facilities, equipment used in such activities as agriculture, forestry, salt production, irrigation and fishery; rural economy (including innovation in rural areas, introduction of new-style rural areas, provision of clean water and assurance of environmental sanitation for rural areas, development of trades and industries and trade villages based on family households, cooperatives, re-arrangement or re-planning of rural residential homes, agricultural settlement, residential settlement, stabilization of free migration condition and resettlement); development of plant varieties and livestock breeds; cultivation, protection and development of forests; prevention, control, mitigation of consequences of natural calamities, wildfires and epidemics;    

b) Industry: Supplying electricity to rural areas, mountains and islands; tasks and projects in the gas and oil sector under the Prime Minister’s decisions, infrastructure, banknote printing or coin casting equipment; 

c) Transportation: Road, rail, inland waterway, sea and air infrastructure;

d) Industrial parks and economic zones: Infrastructure of coastal economic zones, border economic zones and infrastructure of industrial zones and clusters;

dd) Commerce: Public markets, wholesale markets, logistic centers, fair and exhibition centers, export and import infrastructure;

e) Water supply and drainage;

g) Treasure: Infrastructure, facilities, equipment necessary for operation of treasure, specialized warehouses, national stockpiles, and for storage, retention and archival of documents, records and evidence storage facilities;

h) Tourism and hospitality industry: Infrastructure used for the purposes of sustainable tourism development at tourist attraction sites, zones and locations;

i) Telecommunication: Infrastructure, facilities, supplies and equipment used in telecommunication activities for the purposes of fulfilling the tasks of political, social and other essential public services;  

k) Postal service: Infrastructure, facilities, supplies and equipment used in postal service activities for the purposes of fulfilling the tasks of political, social and other essential public services;  

l) Information technology: Digital information, digital economy infrastructure; modernization of information technology in Party and State agencies; information technology and database application and development; commonly shared national platforms, applications and services; safety, network security;

m) Planning: Planning tasks;

n) Public works at urban areas, technical infrastructure of new urban cities or towns.

o) Providing funds as the charter capital for policy banks or non-budgetary state trusts; providing funds used for offsetting against preferential interest on credit facilities, management fees; support for development of enterprises making agricultural and rural investments; support for medium and small enterprises under the Law on Support for Small and Medium Enterprises; support for cooperatives under the Law on Cooperatives. 

11. Activities, operations and services of state regulatory authorities, public service units, political organizations and socio-political organizations: Tasks, programs, projects serving the purposes of construction, renovation, improvement of offices, official residences, procurement and shopping of equipment and accessories of agencies in the political system and the State; projects for procurement, construction and renovation of offices, renovation and improvement of residential homes, shopping of equipment of Vietnam’s overseas representative missions.

12. Society: Tasks, programs, projects for investment in construction, renovation and improvement of infrastructure, facilities, shopping of equipment of establishments providing care, nursing and functional rehabilitation services for meritorious people; employment support; provision of care and nursing services for workers and employees; construction, renovation and improvement of martyr gratitude projects; drug rehabilitation and other social assistance centers; 

13. Other tasks, programs and projects prescribed by laws: Investment support granted to beneficiaries, other policies subject to the Prime Minister's decisions; tasks, programs and projects funded by public investments, but not classified into 12 sectors and industries mentioned above.

With respect to projects divided into multiple items in various sectors or industries, the classification of these projects by sectors and industries will be based on main goals of each project.  With respect to projects divided into multiple items in various sectors or industries, and serving the national defence and security purposes which are not the main ones, they shall be classified by national defence, security, social order and safety sectors.

Article 4. General principles and priority order for allocation of the state budget’s public investment capital for the 2021-2025 period

1. General principles and priority order for allocation of the state budget’s public investment capital for the 2021-2025 period and each year shall be subject to Article 4 in the Resolution No. 973/2020/UBTVQH14.

2. During the process of regulation and administration of the state budget, the funds obtained from the state budget’s increased receipts and saved expenditures shall be used in accordance with Article 59 in the Law on State Budget while portions of funds for capital investment purposes (if any) may be reported to competent regulatory authorities to seek their consent to priorly using them to pay off outstanding capital construction debts, or pay back advances stated in midterm public investment plans of Ministries, central or local authorities as legally prescribed.

Article 5. Principles, criteria and norms of allocation and distribution of the central budget’s public investment capital

1. Allocation and distribution principles

a) Allocation and distribution of the central budget’s public investment capital from shall conform to the principles prescribed in clause 1 of Article 5 in the Resolution No. 973/2020/UBTVQH14.

b) The central budget’s public investment capital of ministries, central or local authorities shall be allocated and distributed on the basis of sectors or industries under the provisions of Article 3 herein.

2. Criteria and norms of allocation and distribution of the central budget’s public investment capital:

a) The central budget’s public investment capital shall be allocated to fund tasks, programs or projects that fall within the spending ambit of the central budget as per legislation regarding the state budget and are classified as public investment activities governed by Article 5 in the Law on Public Investment.  

b) Criteria and norms of allocation and distribution of public investment capital derived from the central budget’s domestic funds:

- Not more than 30% thereof is used as goal-based supplementary funding for localities and is allocated and distributed by sectors, industries, but does not include funds for projects of National target programs.

- Residual amounts thereof shall be allocated and distributed as follows:

+ Such amounts are distributed to ministries, central authorities according to sectors or industries. Ministries, central authorities shall be responsible for distributing such amounts to specific programs or projects in accordance with laws, principles and priority order prescribed herein.

+ Such amounts are distributed to tasks, programs and projects, specifically including: National target programs, projects of national significance, inter-regional connection and influence programs or projects playing important roles in promoting fast and sustainable socio-economic development, public health protection and care, the implementation of tasks of general national planning, national sea spatial planning, national land use planning, national industrial planning, regional planning, payment obligations of the central budget, other policies using the central budget’s public investment capital under laws.

c) Criteria and norms of allocation and distribution of ODA and other preferential borrowed funds of foreign sponsors:

They shall be allocated and distributed according to schemes for raising and using ODA and preferential borrowed funds of foreign sponsors for the 2021-2025 period, and demands of ministries, central and local authorities for funds for projects under construction, projects in transition and those projects obtaining investment policy decisions based on specific sectors or industries stipulated in Article 3 herein.

Article 6. Principles, criteria for allocating and distributing the central budget’s public investment capital to ministries, central authorities

1. In addition to conforming to the regulations laid down in Article 5 herein, specific principles and criteria mentioned hereunder shall be applied:

a) Prioritizing the allocation of such capital for the purpose of making up the shortfall in capital of midterm investment plans for projects on the list of projects in midterm public investment plans for the 2016-2020 period in transition to the 2021-2025 period, and the recovery of advance funding, specifically including:

- Paying back advance amounts falling within the central budget’s duties, and not yet repaid due to any shortfall in funds though obtaining permission for deferral in such payback during the 2016-2020 period.

- Amounts of the central budget’s midterm public investment capital for the 2016-2020 period which have not yet been allocated according to annual budgets of projects endorsed by competent regulatory authorities’ allocation of midterm and annual public investment plans.

b) The residual capital shall be made available for new projects in the sectors or industries prescribed in Article 3 herein and distributed in the order of priority referred to in clause 8 of Article 4 in the Resolution No. 973/2020/UBTVQH14.

2. The central budget’s public investment capital shall be allocated and distributed to the ministries, central authorities prescribed in clause 4 of Article 4 in the Law on Public Investment according to the sectors or industries stated in Article 3 herein.

Article 7. Principles, criteria and norms of allocation and distribution of the central budget’s public investment capital used as goal-based supplementary capital or funding for localities 

1. Allocation and distribution principles: Allocating and distributing the central budget’s public investment capital as goal-based supplementary capital or funding shall conform to the principles prescribed in clause 1 of Article 8 in the Resolution No. 973/2020/UBTVQH14 and clause 1 of Article 6 herein.

2. Criteria and norms of allocation and distribution of the central budget’s public investment capital used as goal-based supplementary capital or funding shall conform to the regulations of clause 2 of Article 8 in the Resolution No. 973/2020/UBTVQH14.

3. Scoring specific criteria one by one:

a) Population criteria: These criteria cover the average population and the ethnic population indicators recorded in 2019. The calculation method is as follows:

 (1) The score of the average population indicator

The average population of each locality used for scoring of this indicator is determined by reference to the data and figures released by the General Statistics Office in 2019.

In particular, the average population indicator of Hanoi capital and Ho Chi Minh city must get 10 points. 

 (2) The score of the ethnic population indicator

The ethnic population of each locality used for scoring of this indicator is determined by reference to the data and figures released by the General Statistics Office in 2019.

b) Development level criteria, comprising 04 indicators: Poverty rate, domestic collection rate (exclusive of receipts or revenues earned from land use and lottery business activities), rate of payments into the central budget and rate of the central budget’s supplementary amounts to balances of local budgets  Calculation method shall be as follows:

 (1) The score of the poverty rate indicator:

The poverty rate used for calculating the score of such indicator is determined based on the data and figures released by the Ministry of Labor, War Invalids and Social Affairs in 2019.

 (2) The score of the domestic collection rate (exclusive of receipts or revenues earned from land use and lottery business activities):

Amounts of domestic collection (excluding receipts or revenues earned from land use and lottery business activities) used for scoring this indicator are determined by reference to the 2020 estimate of the state budget's receipts given by the Prime Minister.

 (3) The score of the indicator of the rate of payments into the central budget:

The rate of payments into the central budget used for scoring this indicator is determined by reference to the 2020 estimated central budget decided under the National Assembly's resolution.

 (4) The score of the indicator of the ratio of the supplementary amounts to balances of local budgets to total expenditures of local budgets:

The ratio of the central budget’s supplementary amounts to balances of local budgets to total expenditures of local budgets used for scoring this indicator is determined by reference to the 2020 estimated central budget decided under the National Assembly's resolution.

c) Land area criteria: Including the natural land area indicator and forest cover rate indicators of localities. Calculation method shall be as follows:

 (1) The score of the natural land area indicator:

The area of natural land of each locality used for scoring this indicator is determined by reference to the data and figures released by the General Statistics Office in 2019.

 (2) The score of the forest cover rate indicators of localities:

The forest cover rate of each locality used for scoring this indicator is determined by reference to the data and figures released by the Ministry of Agriculture and Rural Development in 2019.

d) District-level administrative unit criteria, including 04 indicators: District-level administrative units (including the number of urban districts, rural districts, towns and provincial cities); mountain districts; high-land, island districts; land border districts.

 (1) The score of the district-level administrative unit indicator:

The number of district-level administrative units used for scoring this indicator is determined based on the data and figures released by the Ministry of Home Affairs till August 31, 2020.

 (2) The score of the mountain district indicator:

The number of mountain districts used for scoring this indicator is determined based on the data and figures released by the Committee for Ethnic Affairs till August 31, 2020.

 (3) The score of high-land or island district indicator:

The number of high-land, island districts used for scoring this indicator is determined based on the data and figures released by the Committee for Ethnic Affairs till August 31, 2020.

 (4) The score of the land border district indicator:

The number of land border districts used for scoring this indicator is determined based on the data and figures released by the Ministry of Home Affairs till August 31, 2020.

e) Other additional criteria

The number of island communes used for scoring this indicator is determined by reference to the data and figures provided by Ministry of Home Affairs by August 31, 2020.

The number of land border communes (communes located at borders between Vietnam and China; between Vietnam and Laos; between Vietnam and Cambodia) used for scoring this indicator is determined by reference to the data and figures released by the Ministry of Foreign Affairs till August 31, 2020.

The number of district-level administrative units used for scoring this indicator is determined based on the data and figures released by the Ministry of Home Affairs till August 31, 2020.

Where there is any change in regional division, the Ministry of Planning and Investment must seek the Prime Minister’s decisions to make adjustments to scores of region criteria.

4. Methods for calculation of allocated capital amounts

a) Based on the aforesaid criteria, points that specific cities, provinces get and total scores that 63 provinces, cities get are calculated as a basis for allocation and distribution of the central budget’s domestic public investment capital used as goal-based supplementary funding for local budgets according to the following formulas:   

- Score of the population criteria:

+ Assuming total score of the population criteria of the province i is A_i

+ Assuming the score of the average population indicator of the province i is h_i

+ Assuming the score of the ethnic population indicator of the province i is k_i

Total score of the population criteria of the province i will be defined as:

A_i = h_i + k_i

- Score of the development level criteria:

+ Assuming total score of the development level criteria of the province i is B_i

+ Assuming the score of the poverty rate indicator of the province i is n_i

+ Assuming the score of the indicator of domestic collection rate (exclusive of receipts or revenues earned from land use and lottery business activities) of the province i is p_i

+ Assuming the score of the indicator of the rate of payments into the central budget by the province i is q_i

+ Assuming the score of the indicator of the ratio of the supplementary amounts to balances of local budgets to total expenditures of local budgets by the province i is r_i.

Total score of the development level criteria of the province i will be defined as:

B_i = n_i + p_i + q_i+ r_i

- The score of the land area criteria:

+ Assuming total score of the land area criteria of the province i is C_i

+ Assuming the score of the indicator of the area of natural land of the province i is m_i

+ Assuming the score of the forest cover rate indicator of localities in the province i is l_i

Total score of the land area criteria of the province i will be defined as:

C_i = m_i + l_i

- The score of the district-level administrative unit criteria:

+ Assuming total score of the district-level administrative unit criteria of the province i is D_i

+ Assuming the score of the district-level administrative unit indicator of the province i is s_i

+ Assuming the score of the district-level administrative unit indicator of the province i is t_i

+ Assuming the score of high-land, island district indicator of the province i is u_i

+ Assuming the score of the land border district indicator of the province i is v_i

The score of the district-level administrative unit criteria of the province i will be defined as:

D_i = s_i + t_i + u_i +v_i

- The score of the additional criteria:

+ Assuming total score of the additional criteria of the province i is L_i

+ Assuming the score of the island commune indicator is E_i

+ Assuming the score of the land border commune indicator is F_i

+ Assuming the score of the indicator of communes in revolutionary base zones ATK (historically, safety war zones) is G_i

+ Assuming the score of the region indicator is H_i

Total score of the additional criteria of the province i will be defined as:

L_i = E_i + F_i + G_i + H_i

- The aggregate score of the province i:

+ Assuming the aggregate score of all criteria of the province i is X_i:

X_i = A_i + B_i + C_i + D_i + L_i

- Assuming the sum score of 63 provinces, cities is Y, then Y will be defined as:

b) Capital limit per every point of allocation or distribution of investment capital shall be calculated according to the formula:

Assuming K is total of the central budget’s domestic public investment capital used as goal-based supplementary funding for local budgets.   

Z is the capital limit per every point of allocation or distribution of investment capital, then the formula for calculation of Z shall be as follows:

c) Total of the central budget’s domestic public investment capital used as goal-based supplementary funding for each locality’s local budget shall be defined according to the formula:   

Assuming V_i is total of the central budget’s domestic public investment capital used as goal-based supplementary funding for local budgets, then   

V_i = Z x X_i

Article 8. Principles, criteria and norms of allocation and distribution of the local budget’s public investment capital

1. The local budget’s public investment capital shall be allocated or distributed according to sectors or industries in conformance to Article 3 and the principles prescribed in Article 4 herein.

2. The budgetary plan for public investment capital of local budgets (exclusive of receipts or revenues earned from land use, lottery business activities and local budget deficits) for the 2021-2025 period will be formulated based on the average growth rate ranging from 5% to 6% and, especially, that for the year 2021 will be subject to regulations of clause 2 of Article 9 in the Resolution No. 973/2020/UBTVQH14.  

This intention may be applied to develop the plan for use of the local budget's public investment capital for the 2021-2025 period; the actual amount of each local budget’s public investment capital in specific years of the 2021-2025 period shall be decided by the National Assembly according to the state budget's payment capabilities.

Article 9. Transitional provisions

Regulations of Article 3 in the Resolution No. 973/2020/UBTVQH14 dated July 8, 2020 of the National Assembly’s Standing Committee must be observed.

Article 10. Implementation

1. Based on the principles, criteria and norms of allocation and distribution of the state budget’s public investment capital for the 2021-2025 period which are prescribed herein, Ministers, Heads of central authorities and People's Committees of provinces and centrally-affiliated cities must draw up their midterm and annual plans for use of the state budget’s public investment capital for the 2021-2025 period.

2. Based on the principles, criteria and norms of allocation and distribution of the state budget’s public investment capital for the 2021-2025 period which are prescribed herein, financial capabilities and actual conditions of specific localities, People's Committees of provinces and centrally-affiliated cities must seek consent of provincial People's Committees to ratifying and adopting the principles, criteria and norms of allocation and distribution of local budgets’ public investment capital for the 2021-2025 period.

3. In the course of allocation and distribution of the state budget's public investment capital, Ministers, Heads of central and local authorities must consistently allocate and distribute such capital to ensure concentrated investment; prevent random and careless investment activities; assure quality; exercise thrift practice; ensure efficiency and conformity to capabilities of balancing available resources; prevent any waste and loss of investment; assure public disclosure and transparency; bear responsibilities to the Prime Minister, inspection, examination or audit bodies for the accuracy of information, data and amounts of capital allocated and distributed to projects included in midterm and annual plans for use of the state budget’s public investment capital under the authority of Ministries, central and local authorities.     

Article 11. Entry into force

This Decision shall enter into force as of the signature date.

Article 12. Implementation responsibilities

Minister of Planning and Investment, other Ministers, Heads of Ministry-level agencies, Heads of Governmental bodies and other central authorities, Presidents of People’s Committees of centrally-affiliated cities and provinces, and Heads of entities or units using the state budget’s public investment capital for the 2021-2025 period, shall be responsible for implementing this Decision./.

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