Agreement on Budget Revenue and Expenditure Management at Provincial, District, and Village Levels (Luang Namtha Province)

关于省级、县级和村级预算收支管理的协议(琅南塔省)

ຂໍ້ຕົກລົງ ວ່າດ້ວຍ ການຄຸ້ມຄອງລາຍຮັບ-ລາຍຈ່າຍງົບປະມານ ຂັ້ນແຂວງ, ຂັ້ນເມືອງ ແລະ ຂັ້ນບ້ານ (ແຂວງຫຼວງນ້ຳທາ)

Summary

Decree promulgated by the Governor of Luang Namtha Province, specifying principles and regulations for the collection, management, and benefit distribution of fiscal revenues and expenditures at the provincial, district, and village levels, aiming to implement the 'Three Builds' direction and enhance grassroots fiscal autonomy.

Articles

Article 1

Purpose. This Agreement stipulates the principles and regulations for organizing and implementing fiscal work among the provincial, district, and village levels, aiming to enhance the sense of ownership and responsibility of localities in collecting fiscal revenues and managing local budget expenditures, ensuring correctness, completeness, transparency, effectiveness, and uniformity across the entire province, and making the transfer of management levels clear and explicit in accordance with the principle of centralized and unified state budget. Its objective is to build the province into a fiscal strategic unit, striving for self-sufficiency in necessary expenditures; to build the district into a comprehensive and strong fiscal unit, making the district the master in managing, exploiting, and effectively developing various revenue sources, and stabilizing and sustaining the district's budget revenue base, enabling the district to be self-sufficient in administrative and development expenditures of state agencies and to have a surplus to support the provincial state budget; to build the village into a development unit, supporting the production of commodities and quality services in accordance with tax incentive policies, enabling the village to have development funds and to be self-sufficient in village expenditures.

Article 2

Definitions. The transfer of budget revenue and expenditure management levels at the provincial, county, and village levels refers to allocating more fiscal responsibilities to the grassroots level in accordance with the "Three Constructions" direction, i.e., establishing a grassroots revenue base, delegating collection and management to the county and village levels, and clearly and explicitly transferring the responsibility for budget approval and disbursement, along with appropriate fiscal benefit distribution, to the county and village levels.

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