Circular 84/2024/TT-BTC amending the entries and sub-entries of Circular 324 on bóng đá hôm nay trực tiếp classification system promulgated in Vietnam?
Circular 84/2024/TT-BTC amending the entries and sub-entries of Circular 324 on bóng đá hôm nay trực tiếp classification systempromulgatedin Vietnam?
On November 26, 2024, bóng đá hôm nay trực tiếp Ministry of Finance issued Circular No. 84/2024/TT-BTC (effective from January 10, 2025)...Downloadamending and supplementing certain articles ofThông tư 324/2016/TT-BTCwhich regulates bóng đá hôm nay trực tiếp classification system, as further amended byThông tư 93/2019/TT-BTCandThông tư 51/2022/TT-BGTVTof bóng đá hôm nay trực tiếp Ministry of Finance.
bóng đá hôm nay trực tiếp main objective of this amendment is to improve flexibility, efficiency, and better alignment with bóng đá hôm nay trực tiếp requirements of state budget management in bóng đá hôm nay trực tiếp new context. Some entries and sub-entries are changed to match bóng đá hôm nay trực tiếp current budget revenue and expenditure practices. Furthermore, these adjustments aim to ensure a more comprehensive and clear reflection of bóng đá hôm nay trực tiếp origin and purpose of budget usage.
See Circular No. 84/2024/TT-BTC...Download
Circular 84/2024/TT-BTC amending the entries and sub-entries of Circular 324 on bóng đá hôm nay trực tiếp classification system promulgated in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
Does bóng đá hôm nay trực tiếp include taxes paid by enterprises in Vietnam?
According to Article 2 ofDecree 163/2016/ND-CP, bóng đá hôm nay trực tiếp revenues are specified as follows:
State Budget Revenues
1. Taxes paid by organizations and individuals in accordance with bóng đá hôm nay trực tiếp tax laws.
- Fees paid by organizations and individuals as prescribed by law.
- Charges collected from service activities conducted by state agencies; if bóng đá hôm nay trực tiếp operational costs are allocated, they may be deducted.
- Charges collected from service activities conducted by public service providers and state enterprises, after deducting bóng đá hôm nay trực tiếp portion allocated to offset costs as prescribed by law.
- Contributions to bóng đá hôm nay trực tiếp from the economic activities of the State, including:
a) Profits shared with bóng đá hôm nay trực tiếp host country and other revenues from oil and gas exploration and extraction activities;
b) Recoveries of state-invested capital at economic organizations;
c) Dividend and profit shares in joint-stock companies, limited liability companies with two or more members having state capital contributions;
...
Thus, bóng đá hôm nay trực tiếp includes taxes paid by businesses and individuals as prescribed by the tax laws.
What are the principles of balancing bóng đá hôm nay trực tiếp in Vietnam?
According to Article 7 of bóng đá hôm nay trực tiếpLaw on State Budget 2015, the principles of balancing bóng đá hôm nay trực tiếp are as follows:
- All revenue from taxes, fees, charges, and other lawful sources shall be fully incorporated into bóng đá hôm nay trực tiếp balance, based on the principle of not being linked to specific expenditure tasks.
In cases where revenue needs to be linked to specific expenditure tasks as prescribed by law, corresponding allocations may be arranged in bóng đá hôm nay trực tiếp budget estimates to execute these tasks. bóng đá hôm nay trực tiếp issuance of state budget revenue policies must ensure bóng đá hôm nay trực tiếp medium-term, long-term budget balance and fulfill bóng đá hôm nay trực tiếp commitments related to international integration.
- bóng đá hôm nay trực tiếp is balanced based on the principle that total tax, fee, and charge revenue must exceed total recurrent expenditure and contribute to an increasing accumulation for development investment; if there is a budget deficit, the deficit must be smaller than the development investment expenditure, moving towards balanced budget revenues and expenditures; in special cases, the Government of Vietnam presents it to the National Assembly for consideration and decision.
In case of a budget surplus, it shall be used to repay principal and interest on state budget loans.
- Borrowing to offset state budget deficits shall only be used for development investment, not for regular expenditures.
Is bóng đá hôm nay trực tiếp level of additional funding for budget balancing a basis for preparing bóng đá hôm nay trực tiếp annual state budget estimate in Vietnam?
According to Article 41 of bóng đá hôm nay trực tiếpLaw on State Budget 2015, bóng đá hôm nay trực tiếp basis for preparing bóng đá hôm nay trực tiếp annual state budget estimate is as follows:
Basis for Preparing bóng đá hôm nay trực tiếp Annual State Budget Estimate
- Tasks for socio-economic development and ensuring national defense, security, foreign affairs, and gender equality.
- Specific tasks of ministries, ministerial-level agencies, agencies under bóng đá hôm nay trực tiếp Government of Vietnam, other central agencies, organizations, and units in localities.
- Law provisions on taxes, fees, charges, and state budget revenue policies; budget allocation criteria, standards, and levels of state budget expenditure.
4. Revenue source division, budgeting assignments, and percentage (%) distribution for divisible revenues and levels of supplementary budget balance from higher-level budgets to lower-level budgets.
- Legal documents from competent state agencies guiding bóng đá hôm nay trực tiếp development of socio-economic development plans and state budget estimates for bóng đá hôm nay trực tiếp following year.
- Five-year financial plans, three-year financial-state budget plans, mid-term public investment plans sourced from bóng đá hôm nay trực tiếp.
- bóng đá hôm nay trực tiếp previous year's state budget implementation.
- bóng đá hôm nay trực tiếp notification of budget revenue and expenditure estimates to relevant levels, agencies, organizations, and units.
Thus, bóng đá hôm nay trực tiếp level of additional funding for budget balancing from higher-level budgets to lower-level budgets is one of bóng đá hôm nay trực tiếp bases for preparing bóng đá hôm nay trực tiếp annual state budget estimate.
