Which expenditures are included in kết quả bóng đá trực tiếp budget expenditures in Vietnam? Is tax included in kết quả bóng đá trực tiếp budget revenues in Vietnam?

Which expenditures are included in kết quả bóng đá trực tiếp budget expenditures in Vietnam?

Based on Clause 2, Article 5 of kết quả bóng đá trực tiếp2015 State Budget Law(guided by Article 3 of Decree 163/2016/ND-CP), kết quả bóng đá trực tiếp budget expenditures includes the following items:

(1) Development investment expenditure includes:

- Expenditure on basic construction investment for projects in fields specified in Clause 3 of this Article;

- Investment and capital support for enterprises providing public products and services ordered by kết quả bóng đá trực tiếp; economic organizations; central and local financial institutions; investment of state capital into enterprises as prescribed by law;

- Other development investment expenditures as prescribed by law.

(2) National reserve expenditure.

(3) Regular expenditures for kết quả bóng đá trực tiếp following fields:

- Defense;

- Security and public order, social safety;

- Educational - training and vocational development;

- Scientific and technological development;

- Healthcare, population, and family development;

- Cultural information development;

- Broadcasting, television, and news services development;

- Sports development;

- Environmental protection;

- Economic activities;

- Activities of state agencies, Vietnamese Communist Party agencies, and socio-political organizations, including: Vietnam Fatherland Front Committee, Vietnam General Confederation of Labor, Ho Chi Minh Communist Youth Union, Vietnam Veterans Association, Vietnam Women's Union, Vietnam Farmers' Association; support for activities of socio-political-professional organizations, social organizations, and social-professional organizations as prescribed by law;

- Social security expenditures, including support for implementing social policies as prescribed by law;

- Other regular expenditures as prescribed by law.

(4) Interest payment, fees, and other expenses arising from funds borrowed by kết quả bóng đá trực tiếp Government of Vietnam, local provincial governments.

(5) Aid expenditure from kết quả bóng đá trực tiếp central budget to foreign governments and organizations.

(6) Lending expenditure as prescribed by law.

(7) Financial reserve fund supplementation.

(8) Transfer of funds from kết quả bóng đá trực tiếp previous year's budget to kết quả bóng đá trực tiếp following year's budget.

(9) Budget balancing supplementation, targeted supplementation from higher-level budgets to lower-level budgets.

Which expenditures are included in kết quả bóng đá trực tiếp budget expenditures in Vietnam?(Image from kết quả bóng đá trực tiếp Internet)

Is tax included inthe state budget revenues in Vietnam?

According to Article 2 ofDecree 163/2016/ND-CP, kết quả bóng đá trực tiếp budget revenue includes:

State Budget Revenue

1. Taxes paid by organizations and individuals as stipulated by tax laws.

2. Fees paid by organizations and individuals as stipulated by law.

3. Charges collected from service activities performed by state agencies; in cases where operating costs are budgeted, deductions are allowed.

4. Charges collected from service activities performed by public service providers and state-owned enterprises, after deducting kết quả bóng đá trực tiếp portion offsetting costs as stipulated by law.

5. Payments to kết quả bóng đá trực tiếp budget from the economic activities of kết quả bóng đá trực tiếp, including:

a) Dividends shared with kết quả bóng đá trực tiếp host country and other revenues from kết quả bóng đá trực tiếp exploration and extraction of oil and gas;

b) Recovered state investments in economic organizations;

c) Dividends, profits shared in joint-stock companies, limited liability companies with two or more members having state capital contribution;

d) Remaining post-tax profits after allocating funds of state-owned enterprises;

dd) Excess of revenue over expenditure of kết quả bóng đá trực tiếp Bank of Vietnam;

e) Recovering state loans (including principal and interest), excluding loans from foreign capital by kết quả bóng đá trực tiếp Government of Vietnam.

6. Contributions mobilized from agencies, organizations, individuals as prescribed by law.

7. Proceeds from selling state assets, including proceeds from transferring land use rights, changing land use purposes managed by state agencies or organizations.

8. Land use fees; land and water surface rental fees; maritime domain usage fees; rental and sale of state-owned housing.

9. Revenues from state-owned assets; licensing fees for mineral exploitation, water resource exploitation.

10. Fines, administrative penalties, and other confiscations as prescribed by law.

11. Voluntary contributions from domestic and foreign organizations and individuals.

12. Non-refundable aid from foreign governments, organizations, and individuals to kết quả bóng đá trực tiếp, Government of Vietnam, local state agencies.

13. Revenue from the financial reserve fund as stipulated in Article 11 of kết quả bóng đá trực tiếp Budget Law.

14. Other revenues as prescribed by law.

Thus, tax is one of kết quả bóng đá trực tiếp sources of state budget revenue.

What are kết quả bóng đá trực tiếp conditions for implementing state budget revenues and expenditures in Vietnam?

According to Article 12 of kết quả bóng đá trực tiếp2015 State Budget Law, kết quả bóng đá trực tiếp conditions for implementing state budget revenue and expenditure are as follows:

- State budget revenue must be implemented in accordance with kết quả bóng đá trực tiếpLuật vtv5 trực tiếp bóng, tax laws, and other legal regulations on state budget revenue.

- State budget expenditure is only implemented when it is included in kết quả bóng đá trực tiếp approved budget estimate, except for cases stipulated in Article 51 of kết quả bóng đá trực tiếp2015 State Budget Law; approved by kết quả bóng đá trực tiếp head of kết quả bóng đá trực tiếp budget-using unit, kết quả bóng đá trực tiếp investor, or kết quả bóng đá trực tiếp authorized person and meets kết quả bóng đá trực tiếp conditions in kết quả bóng đá trực tiếp following cases:

+ For basic construction investment expenses, it must meet conditions prescribed by public investment and construction laws;

+ For regular expenses, it must adhere to policies, standards, and spending norms stipulated by competent state agencies; in cases where agencies are authorized to implement self-control mechanisms, kết quả bóng đá trực tiếp internal expenditure regulations should be followed and match kết quả bóng đá trực tiếp authorized budget estimate;

+ For national reserve expenditures, it must meet kết quả bóng đá trực tiếp conditions prescribed by national reserve laws;

+ For packages requiring bidding to select service providers, procurement of goods, construction projects must be organized according to bidding laws;

+ For expenses involving State-ordered tasks or projects must follow price or fee regulations issued by competent authorities.