What are the regulations on the List of statistical indicators for the Finance sector as of April 1, 2024 in Vietnam ?– Thanh Trung (Da Nang)
List of statistical indicators for the Finance sector as of April 1, 2024, in Vietnam (Internet image)
Regarding this issue, LawNet would like to answer as follows:
On January 18, 2024, the Minister of Finance issued Circular 03/2024/TT-BTC on Regulations on the System of Statistical Indicators of the Finance Sector.
The Financial Sector Statistics System is a collection of statistical indicators that reflect the main activities and basic characteristics of the financial sector and the management entities of the financial sector, serving the direction and administration of the financial sector and state agencies; evaluating, forecasting, strategic planning, and development policies of the management areas of the financial sector; meeting the needs of exchanging and sharing financial statistical information as prescribed by the Law on Statistics and guiding documents of the Law on Statistics.
The specific details of the Financial Sector Statistics System are provided in Appendix I attached to Circular 03/2024/TT-BTC.
No |
Code |
National statistical indicator Code* |
Indicator |
01. State budget |
|||
1 |
0101 |
0601 |
State budget revenue and revenue structure |
2 |
0102 |
0604 |
State budget expenditure and expenditure structure |
3 |
0103 |
0606 |
State budget deficit |
4 |
0104 |
Payment of principal debt |
|
5 |
0105 |
Total borrowing level of the state budget |
|
6 |
0106 |
Central budget expenditure |
|
7 |
0107 |
State budget revenues in provinces and centrally run cities and revenue structure |
|
8 |
0108 |
Provincial and centrally run city budget expenditures and expenditure structure |
|
9 |
0109 |
Overspending/Excess of local budget at the provincial level |
|
10 |
0110 |
Payment of principal debt of local budget |
|
11 |
0111 |
Total loan amount of local budget |
|
12 |
0112 |
Spending on national target programs |
|
13 |
0113 |
0602 |
Ratio of state budget revenue to gross domestic product |
14 |
0114 |
0605 |
Ratio of state budget expenditure to total domestic product |
15 |
0115 |
0607 |
Ratio of state budget deficit compared to total domestic product |
16 |
0116 |
0603 |
Ratio of revenue from taxes and fees compared to total domestic product |
02. State treasury management |
|||
17 |
0201 |
Revenue and expenditure of state funds |
|
18 |
0202 |
Using temporarily idle state funds/Handling temporary state budget shortages |
|
03. Public debt |
|||
19 |
0301 |
Borrow and repay public debt |
|
20 |
0302 |
Government borrowing and debt repayment |
|
21 |
0303 |
Borrowing and debt repayment are guaranteed by the Government |
|
22 |
0304 |
Borrowing and repayment of local government debt |
|
23 |
0305 |
Borrowing and repaying foreign debt of enterprises |
|
24 |
0306 |
Borrow and repay the country's foreign debt |
|
25 |
0307 |
Outstanding public debt compared to gross domestic product |
|
26 |
0308 |
Outstanding Government debt compared to gross domestic product |
|
27 |
0309 |
The country's outstanding foreign debt relative to its gross domestic product |
|
28 |
0310 |
National foreign debt repayment obligations compared to total export turnover of goods and services |
|
04. National reserve |
|||
29 |
0401 |
Form national reserve resources |
|
30 |
0402 |
Import national reserves |
|
31 |
0403 |
Exporting national reserve goods |
|
32 |
0404 |
National reserve inventory |
|
05. Securities |
|||
33 |
0501 |
Stock index |
|
34 |
0502 |
0718 |
Stock market capitalization value |
35 |
0503 |
Volume and value of traded securities |
|
36 |
0504 |
Volume and value of listed and registered securities for trading |
|
37 |
0505 |
Number of types of securities listed and registered for trading |
|
38 |
0506 |
Newly listed/registered for trading securities and delisted/registered for trading |
|
39 |
0507 |
Number of securities companies with operating licenses |
|
40 |
0508 |
Bond bidding activities |
|
41 |
0509 |
Share auction activities |
|
42 |
0510 |
The investor's account number on the stock market |
|
43 |
0511 |
Investor account opening/closing situation |
|
44 |
0512 |
Securities depository activities |
|
45 |
0513 |
Trading Government bonds |
|
46 |
0514 |
Fund management company and securities investment fund |
|
47 |
0515 |
0721 |
Value of capital raised through stock issuance on the stock market |
48 |
0516 |
Volume and value of securities arising from transactions |
|
49 |
0517 |
0719 |
Ratio of stock market capitalization to gross domestic product |
50 |
0518 |
0720 |
Growth rate of stock market capitalization |
06. Bond management |
|||
51 |
0601 |
Bond issuance plan |
|
52 |
0602 |
Bond issuance results |
|
53 |
0603 |
Bond payment |
|
54 |
0604 |
Buy back and swap local government bonds |
|
55 |
0605 |
0722 |
Bond market size compared to gross domestic product |
56 |
0606 |
0723 |
Speed of increase in bond market size |
57 |
0607 |
0724 |
Total value of bond issuance |
07. Insurance Business |
|||
58 |
0701 |
Insurance premium revenue |
|
59 |
0702 |
Compensation and insurance payments |
|
60 |
0703 |
total assets |
|
61 |
0704 |
Equity |
|
62 |
0705 |
Setting up professional reserves |
|
63 |
0706 |
Investment activities |
|
64 |
0707 |
Solvency |
|
08. Export and import of goods |
|||
65 |
0801 |
Exports, imports and trade balance |
|
66 |
0802 |
Export and import of taxable goods |
|
67 |
0803 |
Degree of liberalization of import taxes under trade agreements |
|
68 |
0804 |
Import tax, export tax |
|
09. Price management |
|||
69 |
0901 |
Prices of goods and services are determined by the state |
|
70 |
0902 |
Market prices of goods and services belong to the list of market price reports |
|
71 |
0903 |
Number of price appraisal enterprises granted certificates of eligibility to conduct business in price appraisal services |
|
72 |
0904 |
Number of registered businesses and price declaration |
|
73 |
0905 |
Establishment, use and interest arising on the balance of the Price Stabilization Fund |
|
10. Public property |
|||
74 |
1001 |
Public property |
|
11. Domestic tax |
|||
11.1. Group of statistical indicators on the number of taxpayers |
|||
75 |
1101 |
Number of taxpayers temporarily suspending operations and business at the time of statistics |
|
76 |
1102 |
Number of taxpayers who have stopped working at the time of statistics |
|
77 |
1103 |
Number of active taxpayers at the time of statistics |
|
11.2. Group of statistical indicators on the operating status of the enterprise |
|||
78 |
1104 |
Number of newly established enterprises in the statistical period |
|
79 |
1105 |
Number of businesses operating at the time of statistics |
|
80 |
1106 |
Number of enterprises temporarily suspending business during the statistical period |
|
81 |
1107 |
Number of businesses restoring business during the statistical period |
|
82 |
1108 |
Number of enterprises terminating business during the statistical period |
|
11.3. Group of statistical indicators on the situation and business results of operating enterprises |
|||
11.3.1. The group of statistical indicators reflects the yearly business situation of an operating enterprise |
|||
83 |
1109 |
Total value-added tax revenue of sold goods and services |
|
84 |
1110 |
Number of active businesses that buy and sell goods and services |
|
85 |
1111 |
Number of operating businesses generating value-added tax revenue from sales |
|
11.3.2. The group of statistical indicators reflects the entire year's business results of an operating enterprise |
|||
86 |
1112 |
Total revenue of operating businesses |
|
87 |
1113 |
Total costs of the operating business |
|
88 |
1114 |
Number of active enterprises with business activities |
|
89 |
1115 |
Number of active businesses generating revenue |
|
90 |
1116 |
Total accounting profit before corporate income tax of an operating enterprise |
|
91 |
1117 |
Number of operating businesses generating pre-tax accounting profits |
|
92 |
1118 |
Total accounting loss of an operating enterprise |
|
93 |
1119 |
Number of operating businesses declaring losses |
|
94 |
1120 |
Number of operating businesses that do not generate pre-tax accounting profits or losses |
|
11.4. Group of statistical indicators on tax obligations of businesses |
|||
95 |
1121 |
Total tax payable of a number of major taxes declared by operating businesses |
|
96 |
1122 |
The number of operating businesses that file tax returns must pay a large number of taxes |
|
97 |
1123 |
Total payment to the state budget of a number of large taxes of operating enterprises |
|
98 |
1124 |
The number of operating businesses has paid a large number of taxes |
|
99 |
1125 |
The number of operating businesses that have declared a large number of taxes |
|
11.5. Group of statistical indicators on businesses' compliance with tax laws |
|||
100 |
1126 |
The total number of enterprises sanctioned for administrative tax violations is decided by the tax authority |
|
101 |
1127 |
The total fine for administrative violations of Taxation is decided by the tax authority |
|
102 |
1128 |
Number of businesses under-declaring taxes, fees, and charges discovered by tax authorities through investigation and inspection |
|
103 |
1129 |
The total amount of taxes, fees, and charges under-declared by the enterprise is discovered by the tax authority through tax inspection and examination |
|
104 |
1130 |
Number of businesses whose tax refunds were revoked as discovered by tax authorities through inspection and post-refund inspection |
|
105 |
1131 |
The total tax amount recovered for tax refund is discovered by the tax authority through post-refund inspection and examination |
|
106 |
1132 |
The total amount of additional money discovered through inspection and examination |
|
107 |
1133 |
The total amount of tax owed by the enterprise is managed by the tax authority |
|
108 |
1134 |
Number of businesses with tax debt to the state budget managed by tax authorities |
|
11.6. Group of statistical indicators on VAT refunds and corporate income tax incentives and exemptions for businesses |
|||
109 |
1135 |
Number of businesses that have received tax refunds under the Value Added Tax Law |
|
110 |
1136 |
Number of tax refund documents processed under the Value Added Tax Law |
|
111 |
1137 |
Total tax refund amount under the Value Added Tax Law |
|
112 |
1138 |
Number of businesses with income exempt from Corporate Income Tax |
|
113 |
1139 |
Total income is exempt from Corporate Income Tax |
|
114 |
1140 |
Number of businesses enjoying corporate income tax incentives |
|
115 |
1141 |
Number of businesses enjoying tax incentives Corporate income in terms of tax rates |
|
116 |
1142 |
The total difference in corporate income tax due to the application of preferential tax rates that businesses declare on their annual settlement documents |
|
117 |
1143 |
Number of enterprises with carried forward losses in the settlement year |
|
118 |
1144 |
Total losses carried forward in the settlement year |
|
119 |
1145 |
Number of businesses exempted or reduced from corporate income tax |
|
120 |
1146 |
Total corporate income tax is exempted or reduced |
|
121 |
1147 |
Number of enterprises that set aside science and technology funds in the settlement year |
|
122 |
1148 |
Total amount of money that the enterprise sets aside for the science and technology fund in the settlement year |
|
12. Units related to the budget |
|||
123 |
1201 |
Number of codes of estimating units and units using state budget |
|
124 |
1202 |
Number of investment project codes |
|
13. Public service unit |
|||
125 |
1301 |
Results of implementing the financial autonomy mechanism of public service units |
|
14. Enterprises with state capital |
|||
126 |
1401 |
Financial situation, production and business results of state-owned/state-owned enterprises |
|
127 |
1402 |
Restructuring state-owned enterprises |
|
15. Off-budget state financial fund |
|||
128 |
1501 |
Status of implementation of financial plans of off-budget state financial funds managed by the Central Government. |
|
16. Lottery, betting, casino, electronic games with prizes |
|||
129 |
1601 |
Situation of lottery business operations |
|
130 |
1602 |
Situation of betting business |
|
131 |
1603 |
Situation of casino business operations |
|
132 |
1604 |
Situation of prize-winning electronic games business |
|
17. Public investment capital |
|||
133 |
1701 |
Allocate and disburse public investment capital plans from the state budget |
|
134 |
1702 |
Finalization of investment capital sources belonging to the state budget |
Note:
1. (*) National Statistical Indicator Code is the National Statistical Indicator Code assigned to the Ministry of Finance to preside over implementation.
2. Indicators:
- (Code 0301) Borrowing and repaying public debt; (Code 0302) Government borrowing and debt repayment; (Code 0306) National foreign borrowing and debt repayment comply with regulations in Circular 03/2024/TT-BTC at the same time, to collect, synthesize, and compile the corresponding national statistical indicators (codes 0610; 0608; 0609).
- (Code 0801) Export, import, and trade balance comply with regulations in Circular 03/2024/TT-BTC at the same time to collect, synthesize, and compile the corresponding national statistical indicators (codes 1006; 1007; 1008).
- (Code 0701) Insurance premium revenue; (Code 0702) Compensation and insurance payments comply with the provisions of Circular 03/2024/TT-BTC, and to collect, synthesize, and compile the national statistical indicator code, 0712.
Circular 03/2024/TT-BTC takes effect on April 1, 2024, and replaces Circular 65/2018/TT-BTC.
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