Thông tư 114/2002/TT-BTC

To experimentally assign package payroll and operation fund to the General Tax Department under the Finance Ministry for a period of 3 years, from January 1, 2002 to December 31, 2004.

The General Tax Department�s operation fund comprises the package fund assigned by the State; fund allocated by the State for implementation of the contents not under package expenditure; and other lawful funding sources.

The assignment of package payroll and operation fund to the General Tax Department must ensure the following objectives and requirements:

- To renovate the management mechanism for payroll and operation fund of the tax system from the central to grassroots level;

- To well perform the functions and tasks assigned by the State to the tax service; to speed up the streamlining of the tax service�s apparatus in order to raise the efficiency and quality of the work of State management over taxation;

- To take initiative in funding sources, to practice thrift and combat wastefulness in the use of fund; to modernize the work of tax management; to raise the efficiency and quality of the examination and inspection work as well as State budget under-collection combat; to strengthen material and technical bases of the tax offices and increase incomes for the tax service�s officials and employees;

- To raise the quality of the contingent of the tax service�s officials and employees, ensuring the effective and efficient operation of the tax offices of all levels;

- To exercise publicity and democracy and to ensure the legitimate interests of the tax service�s officials and employees.- (Summary)