List of statistical indicators for the Finance sector as of April 1, 2024, in Vietnam

List of statistical indicators for the Finance sector as of April 1, 2024, in Vietnam
Tran Thanh Rin

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

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.

List of statistical indicators for the Finance sector as of April 1, 2024 in Vietnam

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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