State Budget

State Budget Tài chính 101, chapter 7 State Budget Law (No. 01/2002/QH11 of December 16, 2002) Content Definition The State budget revenues & expenditures Taxes Fiscal Policy Definition bao gồm all các khoản thu chi The State budget comprises all revenues and expenditures of the State, which have been decided by the competent State agencies and implemented within one year in order to ensure the performance of the functions and tasks of the State - State Budget Law, 2002quỹ NSNN gồm all các khoản tiền của NN The State budget fund comprises all amounts of money of the State, including borrowed money, which have been credited on the accounts of the State budget at all levels. Definition The State budget comprises the central budget and the local budgets The central budget plays the leading role, ensuring the performance of strategic and important tasks of the country and support localities which have not yet been able to balance their budget revenues and expenditures; The local budgets shall be assigned revenue sources to ensure their initiative in performing the assigned tasks; increase resources for the commune budget. The State budget revenues & expenditures The State budget revenues include revenues from taxes, charges and fees; revenues from economic activities of the State; contributions by organizations and individuals; aids and other revenues as provided for by law. nguồn thu: từ thuế, phí và lệ phí. thu từ các HĐ kte của NN. đóng góp của tổ chức và cá nhân. viện trợ và các khoản thu khác The State budget expenditures include spending on socio-economic development, on ensuring national defense, security and operations of the State apparatus; on aids and other spending as stipulated by law. nguồn chi: chi phát triển KT-XH, đảm bảo quốc phòng an ninh và hđong của bộ máy NN. chi viện trợ và các khoản chi khác The State budget revenues & expenditures The State budget’s revenue sources Taxes (VN 2019: 80% budget revenues) Charges, fees Economic activities of the State hdong kte của NN • Revenue from State owned enterprise thu từ DN NN • Revenue from public land lease and other income from public properties Debt từ cho thuê đất công và các nguồn thu khác từ TS công • Issuing Treasury bills, Government bond phát hành tín phiếu kho bạc, trái phiếu chính phủ vay nước ngoài: vay trực tiếp hoặc • Foreign debt: Direct borrowing (ODA), Issuing Government bond phát hành trái phiếu CP qte (Non)-refundable aids of the Governments of other countries, international organizations, other organizations and individuals in foreign countries viện trợ có hoàn hoặc k hoàn lại từ CP các nước, tổ chức quốc tế