This content is stated in the Conclusion of the second Conference of the 14th Central Executive Committee of the Party on the Plan for socio-economic development, national finance and public debt borrowing and repayment, medium-term public investment for 5 years 2026 - 2030 associated with the implementation of the goal of striving for double-digit growth (Conclusion No. 18-KL/TW).
Conclusion No. 18-KL/TW mentions national financial tasks and solutions.
In which, the Central Government requests effective and efficient management and administration of the state budget (NSNN), ensuring the leading role of the central budget, improving the quality of revenue sources, expanding the revenue base, and increasing the sustainability of the national financial system. Thoroughly save on regular expenditures, especially conference and seminar expenditures, and business trips at home and abroad.
Build the annual state budget deficit level to ensure within the scope of the targets for the 2026 - 2030 period and according to the needs and progress of disbursement of development investment tasks; conduct annual and mid-term assessments, promptly propose adjustments to targets when there are major fluctuations, ensuring feasibility and meeting economic growth targets. Implement contingency solutions to ensure national financial security and safety within the scope of state budget balance.
Building a modern and transparent tax system, both promoting growth and ensuring revenue for the state budget, minimizing the integration of social policies in tax policies, ensuring the neutrality of the tax system. Effectively manage and use after-tax profits of the state-owned enterprise sector, both implementing the goal of state economic development and not greatly affecting state budget revenue.
Regarding the specific financial - NSNN policies of localities, focus on exploiting new revenue sources; do not promulgate specific mechanisms, policies, and regulations on exemption, reduction, and preferential tax rates higher than the provisions of tax laws and other laws on NSNN revenue. Do not stipulate the decentralization of NSNN revenue sources, leaving central budget revenue sources different from the provisions of the NSNN Law, Conclusion No. 93-KL/TW of the Politburo (except in cases according to the policy of competent authorities).
From 2027, some security and defense tasks that have been approved by the Politburo, previously used from legal sources outside the state budget, will be balanced into the state budget.
In the context of budget difficulties, maximize the function of using existing working headquarters; minimize the construction of new headquarters and administrative centers in provinces and cities; ministries, branches, agencies, and localities are responsible for the necessity when deciding, ensuring the efficiency of using the state budget, not allowing it to affect other important goals, and combating waste and negativity.
Reviewing obstacles in public investment, soon summarizing and evaluating public investment resources, on that basis, studying the merger of the Law on Public Investment with the Law on State Budget.
