Special meeting on decentralization of revenue sources and expenditure tasks between local budgets at all levels

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- On October 24, 2025, Comrade Doan Thanh Son, Vice Chairman of the Provincial People's Committee chaired a thematic meeting to review the draft Proposal of the Provincial People's Committee and the draft Resolution of the Provincial People's Council on decentralization of revenue sources and expenditure tasks between local budgets at all levels; the percentage (%) of revenue division between budgets at all levels in 2026 and the period 2026-2030.

Delegates attending the meeting

According to the content of the Presentation of the Department of Finance at the meeting, in the context of rearranging and reorganizing administrative units at all levels and building a 2-level local government organization model, regulations on decentralization of revenue sources and expenditure tasks in the province have been reviewed, amended and supplemented in accordance with the scope, responsibilities and powers of each level of government.

To promote the decentralization of revenue sources and expenditure tasks to the commune level, in accordance with the decentralization of socio -economic, defense and security tasks for each field, it is necessary and suitable to the reality in the province to submit to the Provincial People's Council a Resolution on decentralization of revenue sources and expenditure tasks between local budgets at all levels; the percentage (%) of revenue division between budgets at all levels in 2026 and the period 2026 - 2030 to be issued.

Leaders of the Department of Agriculture and Environment expressed their opinions at the meeting.

Regarding the draft content, regarding the decentralization of revenue sources, for the provincial level, there is no regulation on 1 revenue source (revenue from loans to offset the budget deficit); the content of 1 revenue source is revised (recovery of capital from local budgets invested in economic organizations; dividends distributed in cash, profits distributed in joint stock companies...). For the commune level, 5 additional revenue sources for the commune-level budget are added: registration fees; personal income tax; land use fees; fees for exploiting and leasing state assets; land and water surface rental fees to strengthen the decentralization of revenue sources for the commune level.

Regarding the decentralization of expenditure tasks, supplement the expenditure tasks for state capital investment in local enterprises, subsidize interest rate differences, management fees and entrusted loans through policy banks; supplement provincial and commune budget aid expenditures according to actual occurrences; transfer the expenditure tasks for paying and supporting health insurance payments for subjects paid by the state budget or supported by commune budgets to the provincial budget.

Regarding the percentage (%) of revenue sharing between budgets at all levels: the regulation on the percentage (%) of revenue sharing between local budget levels is 27 revenue items, equivalent to the period 2022 - 2025. In which, the regulation content of 4 revenue items is changed; the division ratio of 8 revenue items between budget levels is changed to ensure balance, promote the leading role of the provincial budget, promote decentralization to commune-level budgets...

Tam Thanh ward leaders speak at the meeting

At the meeting, representatives of a number of departments, branches, and People's Committees of communes and wards discussed and gave opinions on the draft content related to revenue decentralization and the percentage (%) of revenue division in a number of specific areas.

Comrade Doan Thanh Son, Vice Chairman of the Provincial People's Committee delivered a concluding speech at the meeting.

Concluding the meeting, the Vice Chairman of the Provincial People's Committee emphasized that the issuance of the Resolution is extremely necessary to implement the financial and budgetary tasks for 2026 and the 2026 - 2030 period. The content of the draft Resolution has basically met the requirements and is in accordance with the regulations.

To ensure the draft content is coherent, the Vice Chairman of the Provincial People's Committee requested the drafting agency (Department of Finance) to continue reviewing and completing a number of contents. In particular, focusing on reviewing the collection tasks to ensure adequate revenue sources, in accordance with the tasks of the provincial and communal levels; it is necessary to evaluate the organization of land use fee collection in the period of 2022 - 2025 to determine the appropriate allocation ratio between the provincial and communal levels, both ensuring the spending tasks for the communes and avoiding duplication between tasks and projects between the two management levels, ensuring proactive management of the provincial budget.

Regarding expenditure tasks, the Department of Finance will coordinate with relevant agencies to continue reviewing and supplementing expenditure tasks to ensure full implementation of tasks of sectors and fields; review and re-edit to clearly show the wording and content of expenditure tasks that are overlapping between the provincial and communal levels...

The Vice Chairman of the Provincial People's Committee requested the Department of Finance to receive, edit and complete the draft content no later than October 29, 2025.

 

Source: https://baolangson.vn/hop-chuyen-de-ve-phan-cap-nguon-thu-nhiem-vu-chi-giua-ngan-sach-cac-cap-o-dia-phuong-5062783.html