This content is stipulated in Circular 22/2015/TT-BTC on the management, payment, and settlement of investment capital and investment-like recurrent expenditure in poor districts and districts with a high poverty rate.
Investment capital, development capital with investment properties of infrastructure construction projects in economically disadvantaged districts, including:
1. State budget capital, including:
- Central budget capital:- Capital managed by Central Ministries and branches;- Central budget capital with targeted supplements for local budgets annually;- Central budget capital with targeted supplements for local budgets through national target programs and target programs.- Local budget capital;- Official Development Assistance (ODA) and concessional loans from foreign donors (concessional loans), non-refundable aid funded by international organizations and non-governmental organizations.
2. Government bonds capital.
3. Support capital and contributions from organizations and individuals domestically and internationally, and other legitimate financial resources.
More details can be found in Circular 22/2015/TT-BTC effective from March 29, 2015.
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