Continuing the 10th Session, on the afternoon of November 14, the National Assembly voted to pass the Resolution on the central budget allocation plan for 2026. As a result, 420/420 delegates participated in the vote in favor, equal to 88.61% of the total number of National Assembly delegates.
10,000 billion VND in regular expenditure to implement national target programs
Accordingly, the National Assembly resolved that the total central budget revenue in 2026 will be more than 1.22 million billion VND; the total central budget expenditure will be more than 1.8 million billion VND.
Estimated 238,421 billion VND to supplement local budget balance; estimated 53,554 billion VND to supplement localities to ensure the implementation of the basic salary level of 2.34 million VND/month; estimated 187,175 billion VND to supplement local budget targets.

100% of National Assembly delegates present unanimously approved the Resolution on the central budget allocation plan for 2026. (Photo: DUY LINH)
The National Assembly also resolved to extend the period of stabilizing the state budget for the 2022-2025 period to 2026, and to divide revenues between the central and local governments, including revenues from granting water resource exploitation rights and environmental protection taxes on gasoline and oil products as in 2025. Land use fees and land rents will be collected in accordance with the provisions of the 2025 State Budget Law.
Continue to implement the principle of support from the central budget for local budgets to implement social security policies issued by the central government for the period 2022-2025 according to the Prime Minister 's decision. In which, localities receive additional balance from the central budget, localities have the rate of regulating revenue allocation to the central budget determined on the basis of the 2025 budget estimate after the arrangement of provincial-level administrative units.
The National Assembly agreed to increase the additional balance by 3% compared to the 2025 budget estimate so that localities have more resources to meet important spending tasks arising during the extended year of the budget stabilization period. Increase 319 billion VND for Khanh Hoa province's budget to implement Resolution No. 227/2025/QH15 of the National Assembly and add 168 billion VND to Quang Ngai province's budget to ensure the regular expenditure estimate for 2026 due to the adjustment of land rent revenue to the central budget.
For the Central State administrative agencies and units that were previously subject to the special financial and income mechanisms according to Resolution No. 104/2023/QH15 and Resolution No. 142/2024/QH15 of the National Assembly, but have not yet been assigned the quota of civil servant staff (except for the Vietnam Social Security and the State Bank of Vietnam), the National Assembly allows the arrangement of salaries, contributions according to the prescribed regime, additional income and regular expenditure according to the norms for this number of staff according to Report No. 56/BC-CP dated October 16, 2025 of the Government.
Set aside 15 trillion VND in reserves to ensure national financial safety and security.
In addition, the National Assembly resolved to set aside 15 trillion VND in reserves to ensure national financial safety and security in case of socio-economic fluctuations and state budget revenue does not meet the estimate; assigning the Government to proactively manage to limit the impact on estimated spending tasks and ensure financial safety. In case state budget revenue reaches or exceeds the plan, the allocation and use shall comply with the provisions of the State Budget Law.
The Resolution also arranges a regular expenditure estimate for the economic activities sector of 6,496.1 billion VND, equivalent to 85% of the revenue from administrative fines for road traffic safety and order that has been paid to the state budget in 2024 to the Ministry of Public Security, and 1,146.3 billion VND (equivalent to 15%) as a targeted supplement to the local budget to support the implementation of the task of ensuring traffic safety and order in localities.
The revenue from road use fees collected through automobile vehicles (after deducting collection costs) is 100% paid to the central budget and the targeted supplement from the central budget to the local budget is 10,494.472 billion VND, including: 4,677.4 billion VND corresponding to 35% of the revenue to carry out road management and maintenance work under local management and 5,817.072 billion VND from the remaining 65% to carry out management and maintenance of national highways decentralized to localities.
The National Assembly resolved to allocate 10,000 billion VND for regular expenditure to implement National Target Programs, ensuring effectiveness, efficiency, feasibility, and no duplication between National Target Programs, and no duplication with other programs, projects, regimes, policies, and spending tasks; consistent with implementation progress, disbursement capacity, and state budget balance.

Finance Minister Nguyen Van Thang presented a report on acceptance and explanation before the National Assembly voted. (Photo: DUY LINH)
Arrange to ensure a minimum of 3% of total state budget expenditure for science, technology, innovation and digital transformation and allocation plan for each ministry, central agency and locality according to Report No. 56/BC-CP dated October 16, 2025 of the Government.
Allocate resources to adjust salaries, pensions, social insurance benefits, monthly allowances, preferential allowances for meritorious people and a number of social policies according to the plan decided by competent authorities.
The National Assembly assigned the Government to organize the implementation of allocation, assignment of state budget revenue and expenditure tasks, and central budget allocation levels for each ministry, central agency, province, and centrally run city in accordance with the provisions of the State Budget Law, the National Assembly Resolution, and to notify in writing each National Assembly delegation of the province and centrally run city.
The Government directs ministries, central agencies and provinces and centrally run cities to allocate state budget investment capital in a concentrated, focused and key manner, in compliance with conditions and priority order as prescribed by the Law on Public Investment, Resolutions of the National Assembly, Resolutions of the National Assembly Standing Committee; to allocate sufficient capital according to schedule for national target programs, important national projects, special public investment projects, urgent public investment; projects that have been completed and handed over for use but have not yet allocated sufficient capital.
Arrange sufficient counterpart funds for ODA projects and foreign preferential loans; State investment in PPP projects according to the law on investment in the form of public-private partnership; arrange for transitional tasks and projects according to approved progress; investment preparation tasks, planning tasks; repay advanced capital, pay off outstanding debts for basic construction according to regulations (if any).
The National Assembly proposed tightening financial discipline and strictly handling violations and obstacles that slow down the progress of capital allocation, implementation, and disbursement; individualizing the responsibility of the head in case of slow implementation and disbursement, associated with the assessment of the level of completion of assigned tasks.
At the same time, the Government is assigned to direct the People's Committees of provinces and centrally run cities to submit to the People's Councils of the same level to decide on the state budget revenue estimates in the locality, the local budget revenue and expenditure estimates, the local budget deficit, the total borrowing level of the local budget (including borrowing to offset the deficit and borrowing to repay principal), and decide on the allocation of the budget estimates according to their authority, in accordance with the provisions of the State Budget Law.
Along with that, urgently issue guiding documents and necessary spending regimes as a basis for deciding on additional funding for ministries and central agencies, and targeted supplementary support for localities to ensure the implementation of tasks, regimes and policies from the unallocated detailed budget source of VND 260,355,403 billion, ensuring the right subjects, savings and efficiency.
The Government is responsible for the accuracy of information, data, completeness, compliance with standards, norms, spending regimes and conditions for budget allocation in accordance with legal provisions; managing, using and settling allocated funds in accordance with the provisions of the State Budget Law and relevant laws; ensuring timely, effective and appropriate implementation, avoiding loss, waste and negativity.
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