business, closely manage business revenue, urge business households to voluntarily and fully pay taxes to the budget on time, and limit revenue loss. The reform focuses on the following solutions: simplifying tax declaration procedures, focusing on reducing declaration content to suit the level of individual business households.
+ Establish a propaganda team to support taxpayers under the district tax department to promote the propaganda of tax laws to organizations and individuals and support them with any problems arising in the process of implementing tax laws.
+ Regularly organize training and fostering of accounting standards, accounting systems, accounting regimes for enterprises, at the same time promptly provide information on tax policies and regimes for enterprises to comply. Establish a hotline to promptly guide and explain difficulties to taxpayers. + Must rely on the contributions of taxpayers as well as have monitoring measures if detecting acts of taking advantage of tax procedures to harass, cause trouble for organizations and individuals paying taxes, self-imposed tax procedures contrary to regulations must be resolutely and strictly handled.
+ Expanding the work of tax collection delegation for communes and towns to enhance the responsibility of localities in tax collection, combating revenue loss and reducing tax collection management costs: The implementation of tax collection delegation in the past has brought about very positive results. The People's Committees of communes and towns have increased the exploitation of revenue sources, covered revenue sources, linked budget revenue with spending needs, strengthened coordination with the tax sector in tax collection, and combated tax loss more effectively. In the coming time, it is necessary to continue expanding the work of tax collection delegation for communes and towns, recommending the province to allow the expansion of the tax categories allowed for tax collection delegation as well as to regulate 100% of these taxes to the commune and town budgets. Doing this will enhance the positivity and proactiveness of localities, combating revenue loss will be more effective, and at the same time help the tax sector reduce costs. The tax department must have a plan to continue training and coaching staff doing tax collection delegation work.
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Responsibilities for tax collection policies, tax collection procedures, use of receipts and stamps as well as strengthening inspection of officers directly performing tax collection authorization work to promptly correct errors; regularly organize preliminary summaries to promptly draw experience in tax collection authorization work to improve the effectiveness of tax collection authorization work.
+ Nurturing and expanding revenue sources in the area: The management of state budget revenue does not stop at exploiting existing revenue sources but must be based on policies to nurture revenue sources that have been narrowed and expand revenue sources to continuously increase revenue sources in the area. To do so, in the production and business process, enterprises and individual households need multi-faceted support from the State and local authorities. It is necessary to create an environment for the development of the private economy. The policies of our Party and State on developing a multi-sector economy and protecting the legitimate ownership rights of all citizens are the basic premise for orienting the development of the private economy. However, to determine the direction, goals, steps and specific solutions must be closely linked to the actual conditions in each locality and area.
+ Strengthen the leadership role of the District Party Committee and the District People's Committee in the tax sector; build and consolidate the relationship between the tax sector and related sectors and the People's Committees of communes and towns: In the past, the District Party Committee and the District People's Committee have devoted a lot of effort to leading the tax collection management work, bringing about great results, the district always completed the assigned plan, however, the results are still not commensurate with the economic potential of the district. The issue in tax collection management in the coming time is to strengthen the leadership of the District Party Committee and the Provincial People's Committee in the tax sector, build and consolidate the relationship between the tax sector and related sectors and the People's Committees of communes and towns in tax work.
- For People's Committees of communes and towns:
+ Raise awareness of local leaders in organizing non-tax revenues.
+ It is necessary to consolidate the apparatus and staff to carry out this work. Overcome the current situation where staff in charge of non-tax collection frequently change, leading to passivity and low management efficiency.
- For District People's Committee:
+ It is necessary to implement more specific decentralization for the apparatus and cadres who manage non-tax revenues according to the payroll or outside the payroll of communes, towns and sectors. There must be a plan to improve the qualifications of this team, helping them to access timely information and grasp the policies and regimes for these revenues.
+ The financial sector needs to coordinate with relevant sectors to effectively manage non-tax revenues. Non-tax revenues in Ea Sup district account for a significant proportion of total budget revenue. Therefore, it is necessary to have measures to effectively manage these revenues, specifically:
+ It is necessary to publicize non-tax revenues in a transparent manner so that all people and organizations know and effectively implement to overcome the current situation where these revenues are not publicly announced, leading to arbitrary application that violates the principles of the regime and lacks fairness.
+ It is necessary to review the fees and charges in the area in order to have measures to supplement, amend and abolish unreasonable fees and charges.
+ The State must legalize fees and charges to ensure fairness but at the same time legally attach responsibility to the people on this issue.
+ Regarding land use fees, land and water surface rental fees: The Finance and Planning Department must actively advise the District People's Committee to direct the Department of Natural Resources and Environment and related sectors to speed up the progress of planning, land allocation, land use rights auction, land use rights legalization, and actively reform administrative procedures related to
land, creating the most favorable conditions for people in requesting land use right certificates.
- State budget expenditure management solutions
+ Improve the efficiency of investment expenditure management: Improving the efficiency of investment expenditure management is an urgent requirement in current conditions. To improve the efficiency of investment expenditure management, it is necessary to focus on implementing the following solutions:
+ The development of annual investment plans must strictly comply with the State's regulations on investment and construction management. The arrangement of the list of investment preparation projects, planning projects, preparation for implementation, and investment implementation must strictly comply with the conditions for capital recording; the investment capital structure must ensure the socio-economic development orientation of the district, not spread out, or exceed the budget's balance capacity. Group C projects must arrange capital to ensure implementation within 2 years. Priority is given to capital arrangement for transitional projects and projects that have been approved for settlement but still lack capital.
+ It is necessary to focus on reviewing and evaluating the effectiveness of investment in the recent period, especially evaluating projects under the district's socio-economic programs such as: rural traffic programs and upgrading inner-city alleys. The program of consolidating canals, consolidating schools, and implementing the project to strengthen facilities for primary schools teaching 2 shifts a day. Thereby overcoming shortcomings, eliminating projects and works that are considered ineffective investments to avoid waste, rectifying and improving the quality of units performing consulting work in all stages: project preparation, economic-technical reports, design and estimates, appraisal, technical supervision of construction. Strictly comply with the bidding law passed by the National Assembly and guiding documents. For projects with construction value of over one billion VND, it is necessary to conduct open bidding. Improve the quality of bidding work, in bidding work must demonstrate the principles of publicity, transparency, equality, strictly handle cases of bid collusion. Improve the quality of bid evaluation, appraisal and approval of results.
Bidding. + Improve the quality of project appraisal and approval. To avoid waste in investment, the first step that needs to be noted is to accurately determine the investment needs. Investors need to clearly define the content, objectives, and scale of investment to avoid problems during implementation, prolonging time, causing waste. To do so, it is necessary to improve the capacity of the investment proposer, the agency appraising the proposal, and the person deciding on the investment. - It is necessary to promote administrative reform in investment procedures, promulgate working procedures of specialized agencies of the District People's Committee such as the Department of Finance and Planning, the State Treasury on the appraisal of technical economic reports, appraisal of construction drawing designs, bidding, bid appointment, payment control, and settlement. In which, the issue that investors are most concerned about is the regulation and public posting of the types of documents and certificates that investors need to have when transacting and the time to handle such work.
+ Improve the quality of the State Treasury's expenditure control work through strict inspection of payment records of investors, compliance with the regimes and cost norms prescribed by the State for construction costs, in which special attention is paid to the payment of investment preparation costs, construction and installation costs and other costs, it is necessary to pay attention to the accuracy of payment allocation data to avoid having to recover when approving the final settlement. Strengthen the work of investment capital settlement of financial agencies, resolutely remove from the settlement value expenditures that are not in accordance with the prescribed regime, do not ensure procedural records, regularly conduct inspections and checks on investment and construction work to promptly detect violations.
+ Innovation in management of regular expenditures: Improve the quality of budget preparation, decision-making and allocation of budget estimates by budget beneficiaries, financial agencies, People's Councils and People's Committees of districts. This is very important. In the current condition of budget decentralization and unreasonable budget allocation norms, the problem is how to optimally allocate these decentralized financial resources. Restructure regular budget expenditures in the most reasonable way possible.
+ The District People's Committee needs to review the current system of budget usage norms, recommend the province and the Ministry of Finance to abolish outdated regulations that are not suitable to reality, and issue new financial norms and regimes. Units and sectors in the area under the management of the district are not allowed to arbitrarily set their own spending norms but must strictly comply with and obey the norms issued by the State and the district. Determining regular spending norms includes items that need to have clearly defined spending levels. This spending norm requires the district to base it on the province's spending levels.
+ Change the implementation and management methods for some large regular expenditures, specifically for economic career expenditures because these expenditures account for a large proportion of regular expenditures.
+ Strictly implement the provisions of the anti-corruption law, the law on practicing thrift and fighting waste and sub-law documents, especially effectively organize the implementation of the thrift practice program, fighting corruption and waste issued by the District People's Committee. It is necessary to create a clear change in the awareness leading to the actions of each unit, each civil servant of the district in this work, this is a difficult task, so we should avoid empty propaganda and mobilization but must go into substance. In the immediate future, immediately reduce unnecessary administrative expenses that are still ostentatious and formal, such as expenses for organizing anniversaries of holidays, industry founding days, expenses for year-end meetings, expenses for receiving guests, sightseeing, etc. Strictly implement the State's regulations on the purchase of equipment and means of work in administrative agencies, the district needs to study and promulgate regulations related to this field to increase decentralization.
+ Implement Decree 130/2005/ND-CP of the Prime Minister on "Regulations on autonomy and self-responsibility for the use of staff and administrative management budget for state agencies" for all units under the district, including units under the Party and Mass Organizations. The pilot implementation of administrative spending contracts
The implementation of Decision 192/QD-TTg of the Prime Minister in recent times has shown the correctness of this policy. In the coming time, it is necessary to deploy it to all administrative units of the district.
+ Strengthening budget expenditure control through the state treasury: In the current trend of innovation in the financial budget management mechanism, the role of expenditure control of the State Treasury holds a very important position, as the "gatekeeper" of budget expenditures. To improve the quality of expenditure control work of the district State Treasury, it is necessary to focus on implementing the following measures:
+ Promote administrative procedure reform in budget expenditure control, ensuring strictness but not rigidity, creating all favorable conditions for units in transactions with the State Treasury.
Develop and promulgate working procedures for controlling regular and investment expenditures, which clearly stipulate the required documents and procedures for transactions, and clearly stipulate the time limit for handling these procedures, publicly post these procedures at the transaction location and must be strictly followed. This is one of the very basic solutions.
+ Improve the professional level of expenditure control of district Treasury staff through implementing the industry's strategy in training and retraining staff.
+ Closely coordinate with financial agencies in managing budget expenditures, strictly implement the information reporting regime with financial agencies and relevant agencies as well as with district leaders.
+ Budget beneficiaries must strictly comply with the conditions for allocation and payment of expenditures at the State Treasury. Expenditures must be included in the approved budget estimate, ensuring compliance with policies, standards, and norms of State budget expenditures issued by the Government or competent state agencies, approved by the financial agency or the head of the unit, and must have full related documents as the basis for controlling expenditures of the district State Treasury. Correctly implement the process of controlling State budget expenditures through
Treasury. Check before, during and after spending the State budget. This is a very important step because pre-spending control will prevent and eliminate expenditures that are not in accordance with regulations and standards, ensuring effective use of capital, preventing waste and loss of State capital.
3.1.2.4. Strengthening inspection and examination of the district's state budget management
- Strengthen inspection and management of district state budget collection
+ For revenue-generating public service units: It is necessary to expand the service operation model and model through the good implementation of fees and charges under the decision-making authority of the People's Council of the province or centrally-run city. Strengthen the expansion of cultural, sports, financial services, environmental management, the Market Management Board needs to strengthen management, leasing of premises, business locations, and collecting fees for motorbike and bicycle parking. Thereby, striving to reduce the subsidy from the budget of districts, cities, and towns and from there, it is possible to assign units to ensure and ensure part of the budget, and balance their own public service budget.
+ Strengthen revenue management, focusing on areas with large revenue losses, mainly revenue losses in non-state enterprises. Implement measures to foster revenue sources, strengthen inspection of revenue, prices of goods sold; valid taxable expenses, salaries, transportation, strengthen inspection against revenue losses to households, strictly check input taxes on the statements of taxpayers using the deduction method, especially units with large value-added tax amounts that must be refunded.
+ Strengthen revenue management in communes and towns that conduct bidding for leasing ponds, lakes, and water surfaces for aquaculture, and implement appropriate mechanisms for other revenues.
+ The District Tax Department needs to focus on guiding and bringing the new tax law into people's lives, through propaganda and support for taxpayers, thereby collecting correctly and sufficiently, not leaving tax surpluses or backlogs. Gradually coordinate with the Provincial Tax Department to reform