On the afternoon of May 30, continuing the 7th Session, the 15th National Assembly listened to reports on the 2022 state budget settlement. Vice Chairman of the National Assembly, Senior Lieutenant General Tran Quang Phuong chaired the meeting.
Budget revenue in 2022 exceeds the estimate by nearly 407 trillion VND
Authorized by the Prime Minister to present the State budget settlement report for 2022, Minister of Finance Ho Duc Phoc said that regarding the state budget revenue settlement: the state budget revenue estimate is VND 1,413,408 billion; the settlement is VND 1,820,310 billion, an increase of VND 406,902 billion (28.8%) compared to the estimate.
Regarding the state budget expenditure settlement, the estimate is 1,855,641 billion VND; the settlement is 1,750,790 billion VND, a decrease of 104,851 billion VND (5.7%) compared to the estimate; of which the central budget expenditure settlement is 651,408 billion VND, equal to 86.7% compared to the estimate; the local budget expenditure settlement is 1,099,382 billion VND, equal to 99.6% compared to the estimate.
Assessing the overall task of state budget revenue and expenditure in 2022, Minister Ho Duc Phoc stated that, implementing the Resolutions of the National Assembly, the Government has directed the drastic and synchronous implementation of many solutions to manage and operate budget revenue and expenditure, contributing positively to the successful completion of socio -economic development goals and tasks. Specifically:
Implementing fiscal policies to support socio-economic recovery and development of the National Assembly, including Resolution No. 43/2022/QH15, the Government has issued policies to exempt, reduce and extend taxes, fees, charges and land rents, which have directly supported businesses in reducing financial obligations, increasing liquidity, reducing capital costs, overcoming difficulties, maintaining, stabilizing, expanding production and business, contributing to the recovery and development of the economy.
The policies have promptly mobilized all resources, from the state budget, contributions and aid from domestic and foreign organizations and individuals, and other financial resources, ensuring resources for epidemic prevention, supporting businesses and people affected by the Covid-19 pandemic, maintaining resources for development investment, and promoting socio-economic development.
The management of state budget collection has been implemented drastically, leading to the state budget collection results that not only offset the reduction in revenue due to the implementation of tax exemption and reduction policies to support businesses and people (not included in the estimate) but also exceeded the estimate, thereby ensuring resources, increasing development investment expenditures; implementing urgent tasks that arise. At the same time, continuing to accumulate resources to implement salary policy reform according to Resolution No. 27-NQ/TW of the Central Committee.
State budget expenditures are strictly managed, cutting down on unnecessary and slow-to-implement spending tasks; thoroughly saving, reducing regular expenditures, and increasing investment expenditures. At the same time, inspection and examination work is strengthened, discipline and order are enhanced, and the efficiency of state budget collection and expenditure, management, and use of public assets is improved.
In addition, the Minister of Finance also frankly pointed out that there are still some limitations such as: forecasting and calculating the support needs of some policies during the construction process has not fully anticipated the difficulties, obstacles and challenges in organizing and implementing, leading to low efficiency.
The implementation of policies, laws, and state budget estimates is sometimes limited and inadequate. The removal of difficulties and obstacles is not timely, affecting the effectiveness and progress of state budget tasks.
Some ministries, central and local agencies are slow in disbursing public investment; financial discipline and order are not strictly enforced; violations in bidding and procurement; losses and waste still occur in some agencies and units; large amounts of transferred expenditures continue to arise; some ministries, central and local agencies are slow in preparing, reviewing and submitting state budget settlements compared to the prescribed time...
Also at the meeting, Minister Ho Duc Phoc reported to the National Assembly on the implementation of regulations in Resolution No. 91/2023/QH15 on approving the 2021 state budget settlement and Resolution No. 94/2019/QH14 on tax debt relief, late payment penalty debt relief, and late payment interest for taxpayers who are no longer able to pay the state budget.
Some localities failed to meet debt collection targets assigned by the General Department of Taxation.
Presenting the State Budget Finalization Audit Report for 2022, State Auditor General Ngo Van Tuan said that through the audit, the State Audit discovered that there was still a situation of accounting and declaring insufficient revenue, incorrectly determining expenses, thereby under-calculating taxes as well as other revenues; on that basis, it recommended increasing state budget revenue by VND 3,841 billion.
According to the audit agency, the tax collection management work of tax agencies is still limited, such as not checking all types of tax declarations with payers; not managing taxes on e-commerce activities with households and individuals with revenue of over 100 million VND/year.
Regarding tax treatment of tax revenue and land use, the State Audit pointed out that the management agency has not yet processed land lease recovery according to regulations for cases where organizations and individuals who have been leased land by the State have abandoned their business address for many years.
In addition, the land rental price has not been adjusted or has been adjusted slowly after the period of stabilizing the land rental price has ended; determining the land price or the location of the land plot to calculate the land use fee and land rental fee is not in accordance with regulations. There are even cases of exemption or reduction of land rental fee for the wrong subjects; exemption of land rental fee beyond the prescribed time; reduction of land use fee is not in accordance with regulations.
Regarding tax debt management, total tax debt managed by tax authorities (excluding crude oil debt and non-tax debt) as of December 31, 2022 increased by 36% compared to 2021, reaching nearly VND 159 trillion. Some localities did not meet the debt collection targets assigned by the General Department of Taxation.
According to Resolution No. 94/2019, by June 30, 2023, the tax sector had deferred debts of nearly 705,000 taxpayers, with an amount of nearly VND 28,400 billion; and cleared late payment fines and late payment fees of 390,074 taxpayers, with an amount of nearly VND 8,800 billion.
However, the audit results show that there are still cases of inappropriate debt freezing and deletion. In some cases, taxpayers have the date of the most recent information change after the date the customs authority issued the debt freezing decision. The State Audit has recommended that the tax and customs authorities review the debt freezing and deletion to handle them according to regulations.
At the budget expenditure end, the Government proposed to settle more than 1.75 million billion VND, equal to more than 94% of the estimate. Of which, development investment expenditure was settled at more than 615,600 billion VND.
Through audit, the State Audit found that there were still 44 central budget projects whose disbursement and payment period was extended from 2021 to 2022. After that, these projects were still not fully disbursed in 2022, had to be canceled with an amount of nearly 349 billion VND and continued to be allocated capital plan in 2022 but still could not be disbursed, had to extend the implementation period and disbursement to 2023 with 611 billion VND or canceled more than 1,400 billion VND.
Some public service units under ministries have not set aside funds for salary reform and have used this fund for expenditures not in accordance with regulations. Eight out of 60 localities have not fully reported the remaining funds for salary reform. The State Audit has recommended that the Ministry of Finance reduce the budget for next year by nearly VND83 billion from this improper expenditure.
In addition, according to the audit agency, some local units have not set aside enough or have not determined the source for salary reform in accordance with regulations of VND 3,200 billion. The State Audit recommended reducing the budget for next year in 23 localities by more than VND 1,847 billion.
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