Guidance on Building Provinces as Strategic Units, Districts as Comprehensive and Robust Units, and Villages as Development Units in Fiscal Matters
关于在财政方面把省建设为战略单元、把县建设为全面强劲单元、把村建设为发展单元的指导意见
ຄຳແນະນຳ ວ່າດ້ວຍການສ້າງແຂວງເປັນຫົວໜ່ວຍຍຸດທະສາດ, ສ້າງເມືອງເປັນຫົວໜ່ວຍເຂັ້ມແຂງຮອບດ້ານ ແລະ ສ້າງບ້ານເປັນຫົວໜ່ວຍພັດທະນາ ດ້ານການເງິນ
Summary
This guiding opinion of the Ministry of Finance implements the spirit of the Party Central Committee's Politburo resolution and the Prime Minister's directive on the 'Three Builds' (province as strategic unit, district as comprehensive and strong unit, village as development unit) in the fiscal field, clarifying hierarchical management of central-local finance and budget, revenue sharing and benefit distribution, and enhancing local autonomy and responsibility in revenue collection and budget management.
Articles
Article 1
Purpose. This guideline aims to promote and guide the organization of the implementation of the Central Politburo’s resolutions and the Prime Minister’s directives on the direction, objectives, and measures for building provinces as strategic units, districts as comprehensive and robust units, and villages as development units. It serves as the basis for hierarchical management and organizational implementation between the central and local governments in fiscal matters, aiming to enhance the autonomy and responsibility of localities in collecting and managing state budget revenues and expenditures, ensuring correctness, sufficiency, transparency, effectiveness, and uniformity nationwide.
Article 2
Objective Levels. 1) Aim to ensure clarity in the division of management between central and local levels in the organization and implementation of fiscal-budgetary work, adhering to the principle of centralized and unified state budget, and to further promote the autonomy and responsibility of grassroots local authorities, enabling them to organize and implement work regularly, continuously, and stably; 2) Aim to achieve the goal of building provinces into fiscal strategic units, enabling deficit provinces to move towards self-sufficient provinces with development funds and fulfilling obligations to the central government, and enabling already self-sufficient provinces to move towards surplus provinces with reserves to support the central government in balancing support for other difficult areas; 3) Aim to build districts into comprehensive and strong units in terms of economy, finance, and state assets, enabling districts to exercise autonomy effectively in the management, exploitation, and development of various natural resources and the environment, and to create a stable and sustainable revenue base for the district, moving towards self-sufficiency in administrative expenditures and accumulating reserves for development; 4) Aim to build villages into development units in accordance with tax promotion policies for the production of goods and good services, enabling villages to have development funds, ensuring access to appropriate benefits, and achieving self-sufficiency in village revenues and expenditures.
Article 3
Principles. The financial work of building provinces as strategic units, districts as comprehensively strong units, and villages as development units must adhere to the following principles: 1. Comply with the Party's line and policies, and be linked to the work of building the political foundation and comprehensively developing rural areas, following the "Four Contents, Four Objectives"; 2. Comply with laws and regulations, and be consistent with the characteristics, conditions, and development status of grassroots localities; 3. Ensure uniformity nationwide; 4. Maintain security and unity; 5. Enhance autonomy and capacity in exploiting revenue sources and managing expenditures.
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