In the context of many factors that adversely affect the state budget revenue, while it is necessary to increase spending on unexpected tasks arising from natural disasters, epidemics, climate change... thanks to effective budget spending, we have a secure spending on COVID-19 prevention and control over the past years, and at the same time on the economic recovery and development program after the pandemic. Based on the achieved results, in the coming period, the Government should continue to promote the spirit of saving from spending formulation to reserve resources for investment and development, socio-economic recovery and development program, socio-economic, social security and national defence, and salary reform.