Expenditure tasks of central and local budgets in Vietnam

Expenditure tasks of central and local budgets in Vietnam (Internet image)

1. Expenditure tasks of the central budget in Vietnam

Expenditure tasks of the central budget in Vietnam include:

(1) Development investment expenditure:

- Investment in capital construction for programs and projects of ministries, ministerial-level agencies, government-attached agencies, and other central agencies in the fields specified in Clause 3 of this Article;

- Investment and capital support for enterprises providing public products and services ordered by the State; economic organizations; central financial institutions; investing state capital in enterprises according to the provisions of law;

- Other development investment expenses as prescribed by law.

(2) Spending on national reserves.

(3) Recurring expenditures of ministries, ministerial-level agencies, government-attached agencies, and other central agencies that are decentralized and directly under management in the following areas:

- National defense according to the Government's own regulations and guiding documents;

- Security and social order and safety according to the Government's own regulations and guiding documents;

- Education, training, and vocational training, including university, college, intermediate, and vocational training activities; operation of boarding general schools for ethnic minorities; and other forms of education, training, and retraining;

- Science and technology career; including basic research, application and implementation, and application transfer tasks in the fields of natural sciences, engineering, social sciences, humanities, and other sciences;

- Health care, population, and family, including preventive medicine, medical examination, and treatment; funding for and support to pay health insurance premiums for subjects paid or supported by the state budget in accordance with the Law on Health Insurance; hygiene and food safety; population, and family; other medical activities;

- Culture and information careers, including conservation, museum, library work, restoration of historical sites, historical archives, creative activities in literature and art, and other cultural and information activities;

- Career in radio, television, and news media;

- Career in physical training and sports, including fostering and coaching coaches and athletes of national teams; national and international competitions; manage sports competition facilities, and other physical training and sports activities;

- Environmental protection career, including investigation, prevention, and control of environmental pollution; troubleshooting and environmental protection; responding to climate change; ensuring clean water and environmental sanitation; and other environmental protection activities;

- Economic activities, including:

+ Traffic careers, including management, maintenance, repair, operation assurance, road traffic safety, railway, inland waterway, maritime, aviation, and other traffic activities ;

+ Agriculture, forestry, salt production, fisheries, irrigation, and rural development, including development of agriculture, forestry, salt production, fisheries, and irrigation; new rural construction; and other rural development activities;

+ Natural resources, including investigation and management of land, natural resources, geology and minerals), hydrometeorology; surveying, and cartography; administrative boundary measurement, border marker planting; and other resource management activities;

+ Planning; investment, trade, and tourism promotion; expenditures on import, export, preservation, protection, and insurance of national reserve goods performed by the State;

+ Other economic activities, including search and rescue, occupational safety, and health;

- Activities of state agencies, political organizations, and socio-political organizations; support activities for socio-political-professional organizations, social organizations, and socio-professional organizations as prescribed by law, including:

+ Activities of the National Assembly, Office of the President, ministries, ministerial-level agencies, government agencies, and other central agencies; system of People's Court, People's Procuracy, State Audit; activities of the central agency of the Communist Party of Vietnam; activities of the Central Committee of the Vietnam Fatherland Front; Vietnam General Confederation of Labor; Central Vietnam Veterans Association; Central Vietnam Women's Union; Central Vietnam Farmers Association; Central Committee of the Ho Chi Minh Communist Youth Union;

+ Support socio-political-professional organizations, social organizations, and socio-professional organizations under the central management of the government according to the provisions of Article 10 of Decree No. 163/2016/ND-CP of the Government ;

- Expenses for social security, including ensuring the implementation of regimes for retirees, losers of working capacity, beneficiaries of social insurance benefits, and other allowances guaranteed by the central budget; policies and activities to take care of people with meritorious services to the revolution; social relief policies and activities; support the social insurance fund according to the Government's regulations; expenditures on prevention of social evils and other social activities shall be guaranteed by the central budget in accordance with law;

- Other regular expenses as prescribed by law.

(4) Payment of interest, fees, and other expenses arising from Government loans.

(5) Expenses for aid.

(6) Spending on loans in accordance with the law.

(7) Additional expenditures to the central financial reserve fund.

(8) Expenses for transferring sources of the central budget to the following year.

(9) Expenditure on the budget balance, targeted additions to local budgets.

(Article 4 of Circular 342/2016/TT-BTC)

2. Expenditure tasks of the local budget in Vietnam

Expenditure tasks of the local budget in Vietnam include:

(1) Development investment expenditure:

- Investment in capital construction for programs and projects managed by the locality in the fields specified in Clause 2 of this Article;

- Investment and support in capital for enterprises providing public products and services ordered by the State, economic organizations, and local financial institutions in accordance with law; investing state capital in enterprises according to the provisions of law;

- Other development investment expenses as prescribed by law.

(2) Recurring expenditures of local agencies and units are directly decentralized and managed in the following areas:

- The cause of education - training and vocational training, including primary education, general education, cultural supplement, kindergarten, boarding school for ethnic minorities, and other educational activities; university, college, intermediate training, vocational education, and other forms of training and retraining;

- Scientific research, including research tasks, applications of science and technology, and other scientific and technological non-business activities;

- The tasks of national defense, security, social order, and safety shall be guaranteed by the local budget according to the Government's own regulations and guiding documents;

- Health care, population, and family, including preventive medicine, medical examination, and treatment; funding for and support to pay health insurance premiums for subjects paid or supported by the state budget in accordance with the Law on Health Insurance; hygiene and food safety; population, and family; other medical activities;

- Culture and information careers, including conservation, museum and library work, restoration of historical sites, historical archives, creative activities in literature and art, and other cultural and information activities;

- Radio and television career;

- The career of physical training and sports, including fostering and coaching coaches and athletes of provincial teams; district and provincial competitions; managing sports competition facilities, and other physical training and sports activities;

- Environmental protection career, including investigation, prevention, and control of environmental pollution; troubleshooting and environmental protection; responding to climate change; ensuring clean water and environmental sanitation; and other environmental protection activities;

- Economic activities:

+ Traffic career, including management, maintenance, repair, operation assurance, road traffic safety, inland waterway, and other traffic activities;

+ Agriculture, forestry, salt production, fisheries, irrigation, and rural development, including development of agriculture, forestry, salt production, fisheries, and irrigation; new rural construction; and other rural development activities;

+ Natural resources, including investigation and management of land and natural resources; surveying and mapping, measuring administrative boundaries; storing cadastral records; and other resource management activities;

+ Planning; investment, trade, and tourism promotion;

+ Main urban construction career: maintaining and maintaining lighting systems, sidewalks, water supply and drainage systems, parks, and other major construction activities;

+ Other economic activities, including search and rescue, occupational safety, and health;

- Activities of state agencies, political organizations, and socio-political organizations; support activities for socio-political-professional organizations, social organizations, and socio-professional organizations as prescribed by law, including:

+ Activities of state agencies, agencies of the Communist Party of Vietnam; activities of the Vietnam Fatherland Front Committee, the Vietnam Veterans Association, Vietnam Women's Union, the Vietnam Farmers' Union, and the Ho Chi Minh Communist Youth Union in the locality;

+ Support for socio-political-professional organizations, social organizations, and socio-professional organizations in the locality as prescribed in Article 10 of Decree No. 163/2016/ND-CP of the Government;

- Expenses for social security, including social camps, social relief, hunger relief, prevention of social evils, and other social security policies; implementation of social policies for the subjects guaranteed by the locality according to the provisions of law;

- Other recurrent expenditures as prescribed by law, including payments to the superior budget.

(3) Payment of interest, fees, and other expenses arising from funds borrowed by the provincial government.

(4) Additional expenditures to the local financial reserve fund.

(5) Expenditure for the transfer of sources to the next year's local budget.

(6) Additional expenditures to balance the budget and supplement targets for subordinate budgets.

(Article 6 of Circular 342/2016/TT-BTC)

Diem My

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