{"id":42215,"date":"2026-01-09T10:08:38","date_gmt":"2026-01-09T03:08:38","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&p=42215"},"modified":"2026-01-09T10:08:38","modified_gmt":"2026-01-09T03:08:38","slug":"nghi-dinh-60-2021-nd-cp-quy-dinh-co-che-tu-chu-tai-chinh-cua-don-vi-su-nghiep-cong-lap","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/nghi-dinh-60-2021-nd-cp-quy-dinh-co-che-tu-chu-tai-chinh-cua-don-vi-su-nghiep-cong-lap\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 60\/2021\/N\u0110-CP: QUY \u0110\u1ecaNH C\u01a0 CH\u1ebe T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
QUY \u0110\u1ecaNH C\u01a0 CH\u1ebe T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP<\/p>\n
C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2019;<\/em><\/p>\n
C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015;<\/em><\/p>\n
C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/em><\/p>\n
C\u0103n c\u1ee9 Lu\u1eadt Gi\u00e1 ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/em><\/p>\n
C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng ng\u00e0y 21 th\u00e1ng 6 n\u0103m 2017;<\/em><\/p>\n
C\u0103n c\u1ee9 Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2015;<\/em><\/p>\n
Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n
Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/em><\/p>\n

2. Chi ti\u1ebft quy \u0111\u1ecbnh<\/h3>\n
\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/h4>\n
Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong c\u00e1c l\u0129nh v\u1ef1c: gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o; gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; y t\u1ebf – d\u00e2n s\u1ed1; v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 du l\u1ecbch; th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng; khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u00e0 l\u0129nh v\u1ef1c kh\u00e1c.<\/p>\n
\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/h4>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00f3 con d\u1ea5u, t\u00e0i kho\u1ea3n ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng ho\u1eb7c ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng).<\/li>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an, \u0110\u00e0i Truy\u1ec1n h\u00ecnh Vi\u1ec7t Nam, \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam, Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a \u0110\u1ea3ng v\u00e0 c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Hi\u1ec7p \u0111\u1ecbnh v\u00e0 cam k\u1ebft gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi Ch\u00ednh ph\u1ee7 c\u00e1c n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh theo cam k\u1ebft, \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh \u0111\u1eb7c th\u00f9 do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong><\/h4>\n
Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n
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\u201cC\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng\u201d l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 danh m\u1ee5c s\u1ef1 nghi\u1ec7p c\u00f4ng; gi\u00e1, ph\u00ed v\u00e0 l\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng; ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh; t\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh; t\u1ef1 ch\u1ee7 trong ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
\u201cD\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng\u201d l\u00e0 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p trong c\u00e1c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o; gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; y t\u1ebf – d\u00e2n s\u1ed1; v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 du l\u1ecbch; th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng; khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf v\u00e0 l\u0129nh v\u1ef1c kh\u00e1c (g\u1ed3m: n\u00f4ng nghi\u1ec7p v\u00e0 ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n, t\u00e0i nguy\u00ean v\u00e0 m\u00f4i tr\u01b0\u1eddng, giao th\u00f4ng v\u1eadn t\u1ea3i, c\u00f4ng th\u01b0\u01a1ng, x\u00e2y d\u1ef1ng, t\u01b0 ph\u00e1p, lao \u0111\u1ed9ng th\u01b0\u01a1ng binh v\u00e0 x\u00e3 h\u1ed9i, s\u1ef1 nghi\u1ec7p kh\u00e1c).<\/li>\n
\u201cD\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d l\u00e0 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu v\u00e0 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng mang t\u00ednh \u0111\u1eb7c th\u00f9 c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0nh, l\u0129nh v\u1ef1c thu\u1ed9c danh m\u1ee5c do c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed ho\u1eb7c h\u1ed7 tr\u1ee3 kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/li>\n
\u201cD\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d l\u00e0 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c x\u00e3 h\u1ed9i h\u00f3a; gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng do \u0111\u01a1n v\u1ecb t\u1ef1 \u0111\u1ecbnh gi\u00e1 ho\u1eb7c do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 ho\u1eb7c ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00e1c c\u00f3 li\u00ean quan, b\u00f9 \u0111\u1eafp \u0111\u1ee7 chi ph\u00ed v\u00e0 c\u00f3 t\u00edch l\u0169y h\u1ee3p l\u00fd cho \u0111\u01a1n v\u1ecb cung c\u1ea5p; Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng h\u1ed7 tr\u1ee3 chi ph\u00ed.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 4. D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong><\/h4>\n
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Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n t\u1eeb h\u1ed7 tr\u1ee3 cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng sang h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho \u0111\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi ngh\u00e8o, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu; chuy\u1ec3n t\u1eeb h\u1ed7 tr\u1ee3 theo c\u01a1 ch\u1ebf C\u1ea5p ph\u00e1t b\u00ecnh qu\u00e2n sang c\u01a1 ch\u1ebf Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng, giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u0103n c\u1ee9 v\u00e0o ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u ra ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng.<\/li>\n<\/ol>\n
Vi\u1ec7c b\u1ed1 tr\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo ph\u00e2n c\u1ea5p hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u1ed9 tr\u00ecnh \u0111i\u1ec1u ch\u1ec9nh t\u00ednh \u0111\u1ee7 c\u00e1c chi ph\u00ed h\u00ecnh th\u00e0nh gi\u00e1 d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n
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Danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ol>\n
a) C\u00e1c d\u1ecbch v\u1ee5 c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, g\u1ed3m: C\u00e1c d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c m\u1ea7m non, gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng; y t\u1ebf d\u1ef1 ph\u00f2ng, y t\u1ebf c\u01a1 s\u1edf, b\u1ec7nh vi\u1ec7n \u1edf v\u00f9ng kh\u00f3 kh\u0103n, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o; kh\u00e1m, ch\u1eefa c\u00e1c b\u1ec7nh phong, lao, t\u00e2m th\u1ea7n; nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u01a1 b\u1ea3n; v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt d\u00e2n gian truy\u1ec1n th\u1ed1ng, \u0111\u00e0o t\u1ea1o hu\u1ea5n luy\u1ec7n v\u1eadn \u0111\u1ed9ng vi\u00ean, hu\u1ea5n luy\u1ec7n vi\u00ean th\u1ec3 thao qu\u1ed1c gia; ch\u0103m s\u00f3c ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u00e0 b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo c\u00e1c l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
b) C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng); \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh) ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh trong tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c hi\u1ec7n h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y; \u0111\u1ed3ng th\u1eddi, r\u00e0 so\u00e1t \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.<\/p>\n
3. Th\u1ea9m quy\u1ec1n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c ban h\u00e0nh danh m\u1ee5c chi ti\u1ebft d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n
C\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
a) C\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c ban h\u00e0nh danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd;<\/p>\n
b) C\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec3 tr\u00ecnh H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c ban h\u00e0nh danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ph\u00e2n c\u1ea5p thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh, l\u0129nh v\u1ef1c \u0111\u1ec3 gi\u00e1m s\u00e1t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/p>\n
\u0110i\u1ec1u 5. Gi\u00e1, ph\u00ed d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong><\/h4>\n
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Gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1, \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf-k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u00e0 l\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, trong \u0111\u00f3:<\/li>\n<\/ol>\n
a) Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng trong gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u00ednh theo m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, h\u1ec7 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ho\u1eb7c t\u00ednh theo m\u1ee9c l\u01b0\u01a1ng theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, ch\u1ee9c danh, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng do c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ban h\u00e0nh theo th\u1ea9m quy\u1ec1n.<\/p>\n
b) Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 l\u1ed9 tr\u00ecnh k\u1ebft c\u1ea5u chi ph\u00ed kh\u1ea5u hao v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng do c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n
2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed, gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 ho\u1eb7c m\u1ee9c b\u00ecnh qu\u00e2n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 th\u1ef1c hi\u1ec7n c\u1ee7a 03 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/p>\n
3. L\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n
a) \u0110\u1ebfn h\u1ebft n\u0103m 2021, c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh l\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng (t\u00ednh \u0111\u1ee7 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed tr\u1ef1c ti\u1ebfp, chi ph\u00ed qu\u1ea3n l\u00fd v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1). Tr\u01b0\u1eddng h\u1ee3p do kh\u00f3 kh\u0103n kh\u00e1ch quan c\u1ea7n x\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh kh\u00e1c, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ch\u1ee7 tr\u00ec, tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh, sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ea9m \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n
Ri\u00eang \u0111\u1ed1i v\u1edbi gi\u00e1 d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1ea1i c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f4ng l\u1eadp; gi\u00e1 d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p c\u00f4ng l\u1eadp: Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c l\u1ed9 tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, B\u1ed9 Y t\u1ebf, B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o, B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh, sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ea9m \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n
b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng theo gi\u00e1 t\u00ednh \u0111\u1ee7 chi ph\u00ed th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo gi\u00e1 t\u00ednh \u0111\u1ee7 chi ph\u00ed.<\/p>\n
4. Ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/p>\n
C\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 v\u00e0 l\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, c\u0103n c\u1ee9 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 m\u1eb7t b\u1eb1ng gi\u00e1 th\u1ecb tr\u01b0\u1eddng, t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo th\u1ea9m quy\u1ec1n ho\u1eb7c tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh.<\/p>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3 cho t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 \u0111\u1ea3m b\u1ea3o trong ph\u1ea1m vi khung gi\u00e1, m\u1ee9c gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n thu theo m\u1ee9c gi\u00e1 quy \u0111\u1ecbnh.<\/p>\n
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Ph\u00ed d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng<\/li>\n<\/ol>\n
D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c thu ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu ph\u00ed theo m\u1ee9c thu do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n
\u0110i\u1ec1u 6. D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong><\/h4>\n
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D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/li>\n<\/ol>\n
a) D\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n
b) D\u1ecbch v\u1ee5 do \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng cung c\u1ea5p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, li\u00ean doanh li\u00ean k\u1ebft ph\u00f9 h\u1ee3p v\u1edbi l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n
2. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c \u1edf \u0111\u01a1n v\u1ecb \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ph\u00f9 h\u1ee3p v\u1edbi l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao theo nguy\u00ean t\u1eafc:<\/p>\n
a) Th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
b) \u0110\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 b\u1ea3o \u0111\u1ea3m b\u00f9 \u0111\u1eafp chi ph\u00ed v\u00e0 c\u00f3 t\u00edch l\u0169y h\u1ee3p l\u00fd; tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecbnh gi\u00e1 th\u00ec th\u1ef1c hi\u1ec7n theo m\u1ee9c gi\u00e1 c\u1ee5 th\u1ec3, khung gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n
3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 quy\u1ebft \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9; ph\u1ea3i t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n, theo d\u00f5i ri\u00eang \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c doanh thu v\u00e0 ph\u00e2n b\u1ed5 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c chi ph\u00ed \u0111\u1ed1i v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng; ph\u1ea3i \u0111\u0103ng k\u00fd, k\u00ea khai, n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch kh\u00e1c (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ea7y \u0111\u1ee7, \u0111\u1ecbnh k\u1ef3; th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00fang, k\u1ecbp th\u1eddi v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, \u0111\u1ea5t \u0111ai \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng; ngu\u1ed3n t\u00e0i ch\u00ednh t\u1ea1i \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
4. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u00eanh l\u1ec7ch thu nh\u1ecf h\u01a1n chi, \u0111\u01a1n v\u1ecb ph\u1ea3i t\u00ednh to\u00e1n b\u00f9 \u0111\u1eafp kho\u1ea3n thi\u1ebfu h\u1ee5t b\u1eb1ng c\u00e1c ngu\u1ed3n kinh ph\u00ed h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u1ea5p b\u00f9.<\/p>\n
\u0110i\u1ec1u 7. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng<\/strong><\/h4>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n
Th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh, ph\u00ea duy\u1ec7t v\u00e0 giao k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 trung h\u1ea1n, h\u1eb1ng n\u0103m cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 8. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/strong><\/h4>\n
1. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 \u00e1p d\u1ee5ng ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n
2. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao v\u00e0 t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ed5 sung Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u1eeb ngu\u1ed3n v\u1ed1n vay, v\u1ed1n huy \u0111\u1ed9ng, s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 tr\u1ea3 n\u1ee3; s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n l\u1ea1i sau khi tr\u1ea3 n\u1ee3 \u0111\u01b0\u1ee3c b\u1ed5 sung Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 tr\u1ea3 n\u1ee3, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c d\u00f9ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 tr\u1ea3 n\u1ee3.<\/p>\n
T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u00e0 t\u00e0i s\u1ea3n, v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n
3. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 ban h\u00e0nh Quy ch\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd.<\/p>\n
\u0110i\u1ec1u 9. Ph\u00e2n lo\u1ea1i m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng<\/strong><\/h4>\n
1. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 1) l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n
a) \u0110\u01a1n v\u1ecb c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n 100%; c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi \u0111\u1ea7u t\u01b0 b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n m\u1ee9c tr\u00edch kh\u1ea5u hao v\u00e0 hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
M\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh bao g\u1ed3m c\u00e1c ngu\u1ed3n sau:<\/p>\n
– S\u1ed1 d\u1ef1 ki\u1ebfn tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p trong n\u0103m k\u1ebf ho\u1ea1ch ho\u1eb7c c\u1ee7a b\u00ecnh qu\u00e2n 05 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1;<\/p>\n
– S\u1ed1 thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 theo quy \u0111\u1ecbnh.<\/p>\n
b) \u0110\u01a1n v\u1ecb cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e1c \u0111\u1ecbnh theo c\u01a1 ch\u1ebf th\u1ecb tr\u01b0\u1eddng, c\u00f3 t\u00ednh \u0111\u1ee7 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00f3 t\u00edch l\u0169y d\u00e0nh chi \u0111\u1ea7u t\u01b0.<\/p>\n
2. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 2) l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n
a) \u0110\u01a1n v\u1ecb c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n 100% v\u00e0 ch\u01b0a t\u1ef1 b\u1ea3o \u0111\u1ea3m chi \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
b) \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo gi\u00e1 t\u00ednh \u0111\u1ee7 chi ph\u00ed (kh\u00f4ng bao g\u1ed3m kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/p>\n
3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 3) l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 100%, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo gi\u00e1 ch\u01b0a t\u00ednh \u0111\u1ee7 chi ph\u00ed v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/p>\n
a) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean;<\/p>\n
b) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean;<\/p>\n
c) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean.<\/p>\n
4. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 4) g\u1ed3m:<\/p>\n
a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y d\u01b0\u1edbi 10%;<\/p>\n
b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng c\u00f3 ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p.<\/p>\n
\u0110i\u1ec1u 10. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean<\/strong><\/h4>\n
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C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh<\/li>\n<\/ol>\n\n\n\n\n
\n
M\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (%)<\/p>\n<\/td>\n
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=<\/p>\n<\/td>\n
\n
A<\/p>\n<\/td>\n
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x 100%<\/p>\n<\/td>\n<\/tr>\n
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B<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
Trong \u0111\u00f3:<\/p>\n
a) A g\u1ed3m c\u00e1c kho\u1ea3n thu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 5 \u0110i\u1ec1u 11; \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 5 \u0110i\u1ec1u 15; kho\u1ea3n 2 \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Trong \u0111\u00f3, \u0111\u1ed1i v\u1edbi kho\u1ea3n thu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11; \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 19 ch\u1ec9 x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi (sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc); kho\u1ea3n thu t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 11 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 15 kh\u00f4ng t\u00ednh kho\u1ea3n chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n
b) B g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 16, \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
2. Gi\u00e1 tr\u1ecb A v\u00e0 B quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf d\u1ef1 to\u00e1n thu, chi t\u1ea1i n\u0103m \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n
Ch\u01b0\u01a1ng II:\u00a0<\/strong>QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2 V\u1ec0 C\u01a0 CH\u1ebe T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG<\/strong><\/p>\n
M\u1ee5c 1.<\/strong> T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG T\u1ef0 B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN V\u00c0 CHI \u0110\u1ea6U T\u01af (\u0110\u01a0N V\u1eca NH\u00d3M 1) V\u00c0 \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG T\u1ef0 B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN (\u0110\u01a0N V\u1eca NH\u00d3M 2)<\/strong><\/p>\n
\u0110i\u1ec1u 11. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/h4>\n
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Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ol>\n
a) Kinh ph\u00ed cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh;<\/p>\n
b) Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/p>\n
c) Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao (n\u1ebfu c\u00f3), g\u1ed3m: Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; kinh ph\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f3 ngu\u1ed3n v\u1ed1n n\u01b0\u1edbc ngo\u00e0i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao; kinh ph\u00ed \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u1ec3 \u0111\u1eb7t h\u00e0ng;<\/p>\n
d) V\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng (n\u1ebfu c\u00f3). Ri\u00eang \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1, Nh\u00e0 n\u01b0\u1edbc xem x\u00e9t b\u1ed1 tr\u00ed v\u1ed1n cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111ang tri\u1ec3n khai d\u1edf dang theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ed1 tr\u00ed cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n m\u1edbi thu\u1ed9c k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
2. Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n
a) Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng;<\/p>\n
b) Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng;<\/p>\n
c) Thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng: \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n
3. Ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n
4. Ngu\u1ed3n v\u1ed1n vay; v\u1ed1n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
5. Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/p>\n
\u0110i\u1ec1u 12. Chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7<\/strong><\/h4>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh giao t\u1ef1 ch\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed) v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean. M\u1ed9t s\u1ed1 n\u1ed9i dung chi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
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Chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng<\/li>\n<\/ol>\n
a) Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW ng\u00e0y 21 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a H\u1ed9i ngh\u1ecb l\u1ea7n th\u1ee9 b\u1ea3y Ban Ch\u1ea5p h\u00e0nh Trung \u01b0\u01a1ng kh\u00f3a XII v\u1ec1 c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW), \u0111\u01a1n v\u1ecb chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng theo l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n l\u01b0\u01a1ng t\u0103ng th\u00eam t\u1eeb ngu\u1ed3n thu c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u1ea5p b\u1ed5 sung.<\/p>\n
b) K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
– \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 ti\u1ec1n l\u01b0\u01a1ng theo k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 doanh nghi\u1ec7p (C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 h\u1ea1ng I); quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng chi tr\u1ea3 cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n
– \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 2: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 ti\u1ec1n l\u01b0\u01a1ng theo k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 doanh nghi\u1ec7p (C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 h\u1ea1ng II); quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng chi tr\u1ea3 cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n
\u0110\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 x\u00e1c \u0111\u1ecbnh qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng k\u1ebf ho\u1ea1ch, qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n v\u00e0 ph\u00e2n ph\u1ed1i ti\u1ec1n l\u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i; ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng k\u1ebf ho\u1ea1ch h\u1eb1ng n\u0103m \u0111\u1ec3 chi tr\u1ea3 cho vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i v\u1ec1 l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi \u0111\u1ea1t th\u1ea5p h\u01a1n ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 gi\u1ea3m ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi c\u1ee7a ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c duy\u1ec7t nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ee9c chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng th\u1ea5p h\u01a1n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng.<\/p>\n
C\u0103n c\u1ee9 v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau. M\u1ee9c d\u1ef1 ph\u00f2ng h\u1eb1ng n\u0103m do \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, \u0111\u01a1n v\u1ecb c\u00f3 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%. Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01a1n v\u1ecb c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n
Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n l\u01b0\u01a1ng t\u0103ng th\u00eam t\u1eeb ngu\u1ed3n thu c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u1ea5p b\u1ed5 sung. Vi\u1ec7c chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc g\u1eafn v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
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Chi thu\u00ea chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. C\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng, kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi c\u1ee5 th\u1ec3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd<\/li>\n<\/ol>\n
a) \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt, ch\u1ebf \u0111\u1ed9 chi theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba b\u00e0n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi theo quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 \u0111\u1ea3m b\u1ea3o ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc;<\/p>\n
b) \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng m\u1ee9c chi cho ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/p>\n
4. Chi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 thu ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed; chi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5.<\/p>\n
5. Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9 \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro (n\u1ebfu c\u00f3).<\/p>\n
6. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/p>\n
7. C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/p>\n
\u0110i\u1ec1u 13. Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/h4>\n
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Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 bao g\u1ed3m:<\/li>\n<\/ol>\n
a) Chi th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi t\u1eebng ngu\u1ed3n kinh ph\u00ed;<\/p>\n
b) Chi mua s\u1eafm t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed);<\/p>\n
c) Chi t\u1eeb ngu\u1ed3n vay n\u1ee3, vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
2. Chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n
3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed n\u01b0\u1edbc ngo\u00e0i, ch\u1ebf \u0111\u1ed9 ti\u1ebfp kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ed9i th\u1ea3o qu\u1ed1c t\u1ebf \u1edf Vi\u1ec7t Nam.<\/p>\n
\u0110i\u1ec1u 14. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m<\/strong><\/h4>\n
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K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 nh\u01b0 sau:<\/li>\n<\/ol>\n
a) Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p: Tr\u00edch t\u1ed1i thi\u1ec3u 25%;<\/p>\n
b) Tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: \u0110\u01a1n v\u1ecb nh\u00f3m 1 \u0111\u01b0\u1ee3c t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c tr\u00edch (kh\u00f4ng kh\u1ed1ng ch\u1ebf m\u1ee9c tr\u00edch); \u0111\u01a1n v\u1ecb nh\u00f3m 2 tr\u00edch t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec kh\u00f4ng tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp;<\/p>\n
c) Tr\u00edch l\u1eadp Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i: T\u1ed5ng hai qu\u1ef9 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n
d) Tr\u00edch l\u1eadp Qu\u1ef9 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh;<\/p>\n
\u0111) Ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/p>\n
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S\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9<\/li>\n<\/ol>\n
a) Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p: \u0110\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, mua s\u1eafm trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c; ph\u00e1t tri\u1ec3n n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p; chi \u00e1p d\u1ee5ng ti\u1ebfn b\u1ed9 khoa h\u1ecdc k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7; \u0111\u00e0o t\u1ea1o n\u00e2ng cao nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb; mua b\u1ea3n quy\u1ec1n t\u00e1c ph\u1ea9m, ch\u01b0\u01a1ng tr\u00ecnh; g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c (n\u1ebfu c\u00f3);<\/p>\n
b) Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp: \u0110\u1ec3 chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m v\u00e0 d\u1ef1 ph\u00f2ng chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u0103m sau trong tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n thu nh\u1eadp b\u1ecb gi\u1ea3m. Vi\u1ec7c chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc g\u1eafn v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c;<\/p>\n
c) Qu\u1ef9 khen th\u01b0\u1edfng: \u0110\u1ec3 th\u01b0\u1edfng cu\u1ed1i n\u0103m, th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3, th\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t cho t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb theo hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c v\u00e0 th\u00e0nh t\u00edch \u0111\u00f3ng g\u00f3p v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. M\u1ee9c th\u01b0\u1edfng do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c ghi trong Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n
d) Qu\u1ef9 ph\u00fac l\u1ee3i: \u0110\u1ec3 x\u00e2y d\u1ef1ng, s\u1eeda ch\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i c\u1ee7a \u0111\u01a1n v\u1ecb; g\u00f3p m\u1ed9t ph\u1ea7n v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i chung trong ng\u00e0nh ho\u1eb7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng; chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i t\u1eadp th\u1ec3 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 h\u01b0u, ngh\u1ec9 m\u1ea5t s\u1ee9c, ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n; chi th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf; chi h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i, t\u1eeb thi\u1ec7n;<\/p>\n
\u0111) Qu\u1ef9 kh\u00e1c: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/p>\n
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Vi\u1ec7c s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0, mua s\u1eafm, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng; ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n
M\u1ee9c tr\u00edch c\u1ee5 th\u1ec3 c\u1ee7a c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 quy tr\u00ecnh s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 ph\u1ea3i c\u00f4ng khai trong \u0111\u01a1n v\u1ecb.<\/li>\n<\/ol>\n
M\u1ee5c 2.<\/strong> T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG T\u1ef0 B\u1ea2O \u0110\u1ea2M M\u1ed8T PH\u1ea6N CHI TH\u01af\u1edcNG XUY\u00caN (\u0110\u01a0N V\u1eca NH\u00d3M 3)<\/strong><\/p>\n
\u0110i\u1ec1u 15. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/h4>\n
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Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ol>\n
a) Kinh ph\u00ed cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh;<\/p>\n
b) Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/p>\n
c) Kinh ph\u00ed h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean sau khi \u0111\u01a1n v\u1ecb \u0111\u00e3 s\u1eed d\u1ee5ng ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p v\u00e0 ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean;<\/p>\n
d) Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao (n\u1ebfu c\u00f3): Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; kinh ph\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f3 ngu\u1ed3n v\u1ed1n n\u01b0\u1edbc ngo\u00e0i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao; kinh ph\u00ed \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u1ec3 \u0111\u1eb7t h\u00e0ng; kinh ph\u00ed th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf; kinh ph\u00ed \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c theo \u0111\u1ec1 \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t;<\/p>\n
\u0111) V\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n
\n
Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/li>\n<\/ol>\n
a) Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng;<\/p>\n
b) Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng;<\/p>\n
c) Thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng: \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n
3. Ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n
4. Ngu\u1ed3n v\u1ed1n vay c\u1ee7a \u0111\u01a1n v\u1ecb; ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
5. Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/p>\n
\u0110i\u1ec1u 16. Chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7<\/strong><\/h4>\n
C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m c kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed) v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 quy\u1ebft \u0111\u1ecbnh c\u00e1c n\u1ed9i dung chi nh\u01b0 sau:<\/p>\n
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Chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng<\/li>\n<\/ol>\n
a) Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, h\u1ec7 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n
K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, ch\u1ee9c danh, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n
b) Ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/p>\n
Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u1ed1i thi\u1ec3u 40% s\u1ed1 thu \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo ch\u1ebf \u0111\u1ed9 (ri\u00eang \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf – d\u00e2n s\u1ed1 s\u1eed d\u1ee5ng t\u1ed1i thi\u1ec3u 35% sau khi tr\u1eeb c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ebft c\u1ea5u v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5), ti\u1ebft ki\u1ec7m 10% chi th\u01b0\u1eddng xuy\u00ean ngu\u1ed3n ng\u00e2n s\u00e1ch t\u0103ng th\u00eam h\u1eb1ng n\u0103m v\u00e0 s\u1eafp x\u1ebfp t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngu\u1ed3n th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1ec9 c\u1ea5p b\u1ed5 sung sau khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u1ebft Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp v\u00e0 ngu\u1ed3n tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n
c) Chi ti\u1ec1n th\u01b0\u1edfng: Th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW.<\/p>\n
2. Chi thu\u00ea chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. C\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao, kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi c\u1ee5 th\u1ec3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
3. Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd<\/p>\n
a) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean<\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c chi theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi cao h\u01a1n (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi t\u1eeb ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, kh\u00f4ng ph\u1ea3i ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) ho\u1eb7c b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c chi do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc.<\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng m\u1ee9c chi cho ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/p>\n
b) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean; \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean<\/p>\n
C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c chi do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng m\u1ee9c chi cho ph\u00f9 h\u1ee3p t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/p>\n
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Chi ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 thu ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed; chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5.<\/li>\n
Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, li\u00ean doanh li\u00ean k\u1ebft v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9 \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro (n\u1ebfu c\u00f3).<\/li>\n
Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay (n\u1ebfu c\u00f3).<\/li>\n
C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/li>\n<\/ol>\n
\u0110i\u1ec1u 17. Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/h4>\n
C\u0103n c\u1ee9 ngu\u1ed3n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 1, kho\u1ea3n 3 (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean), kho\u1ea3n 4 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
\u0110i\u1ec1u 18. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m<\/strong><\/h4>\n
K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 nh\u01b0 sau:<\/p>\n
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Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/li>\n<\/ol>\n
a) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i thi\u1ec3u 20%;<\/p>\n
b) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i thi\u1ec3u 15%;<\/p>\n
c) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i thi\u1ec3u 10%.<\/p>\n
2. Tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp v\u00e0 chi thu nh\u1eadp t\u0103ng th\u00eam<\/p>\n
a) Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW, tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/p>\n
b) K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
– \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean: \u0110\u01b0\u1ee3c chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam kh\u00f4ng qu\u00e1 0,8 l\u1ea7n qu\u1ef9 l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n
– \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean: \u0110\u01b0\u1ee3c chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam kh\u00f4ng qu\u00e1 0,5 l\u1ea7n qu\u1ef9 l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n
– \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean: \u0110\u01b0\u1ee3c chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam kh\u00f4ng qu\u00e1 0,3 l\u1ea7n qu\u1ef9 l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
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Tr\u00edch l\u1eadp Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i<\/li>\n<\/ol>\n
M\u1ee9c tr\u00edch t\u1ed5ng hai qu\u1ef9 nh\u01b0 sau:<\/p>\n
a) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2,5 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n
b) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb;<\/p>\n
c) \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1,5 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
4. Tr\u00edch l\u1eadp Qu\u1ef9 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
5. Ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/p>\n
6. Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. M\u1ee9c tr\u00edch c\u1ee5 th\u1ec3 v\u00e0 quy tr\u00ecnh s\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 ph\u1ea3i c\u00f4ng khai trong \u0111\u01a1n v\u1ecb.<\/p>\n
M\u1ee5c 3.<\/strong> T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG DO NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN (\u0110\u01a0N V\u1eca NH\u00d3M 4)<\/strong><\/p>\n
\u0110i\u1ec1u 19. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/h4>\n
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Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, g\u1ed3m:<\/li>\n<\/ol>\n
a) Kinh ph\u00ed c\u1ea5p chi th\u01b0\u1eddng xuy\u00ean tr\u00ean c\u01a1 s\u1edf nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c v\u00e0 \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t;<\/p>\n
b) Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/p>\n
c) Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (n\u1ebfu c\u00f3);<\/p>\n
d) V\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n
2. Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (n\u1ebfu c\u00f3).<\/p>\n
3. Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
4. Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/p>\n
\u0110i\u1ec1u 20. Chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7<\/strong><\/h4>\n
C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 4 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 quy\u1ebft \u0111\u1ecbnh c\u00e1c n\u1ed9i dung chi nh\u01b0 sau:<\/p>\n
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Chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng<\/li>\n<\/ol>\n
a) Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, h\u1ec7 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n
K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, ch\u1ee9c danh, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3).<\/p>\n
b) V\u1ec1 ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/p>\n
Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ti\u1ebft ki\u1ec7m 10% chi th\u01b0\u1eddng xuy\u00ean ngu\u1ed3n ng\u00e2n s\u00e1ch t\u0103ng th\u00eam h\u1eb1ng n\u0103m v\u00e0 s\u1eafp x\u1ebfp t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1ec9 c\u1ea5p b\u1ed5 sung sau khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u1ebft ngu\u1ed3n tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n
c) Chi ti\u1ec1n th\u01b0\u1edfng: Th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW.<\/p>\n
2. Chi thu\u00ea chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. M\u1ee9c chi c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n
3. Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd<\/p>\n
C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c chi do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n
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C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/li>\n<\/ol>\n
\u0110i\u1ec1u 21. Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/h4>\n
C\u0103n c\u1ee9 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c giao t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1, kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
\u0110i\u1ec1u 22. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m<\/strong><\/h4>\n
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K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi ph\u00ed th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c.<\/li>\n
\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng s\u1ed1 kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c theo th\u1ee9 t\u1ef1 nh\u01b0 sau:<\/li>\n<\/ol>\n
a) B\u1ed5 sung thu nh\u1eadp cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng: \u0110\u01a1n v\u1ecb chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 0,3 l\u1ea7n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb theo nguy\u00ean t\u1eafc ph\u1ea3i g\u1eafn v\u1edbi hi\u1ec7u qu\u1ea3, k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a t\u1eebng ng\u01b0\u1eddi;<\/p>\n
b) Chi khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i: Chi khen th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t cho t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb theo k\u1ebft qu\u1ea3 c\u00f4ng t\u00e1c v\u00e0 th\u00e0nh t\u00edch \u0111\u00f3ng g\u00f3p; chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i t\u1eadp th\u1ec3 c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 h\u01b0u, ngh\u1ec9 m\u1ea5t s\u1ee9c; chi th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong bi\u00ean ch\u1ebf khi th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf;<\/p>\n
c) Khi x\u00e9t th\u1ea5y kh\u1ea3 n\u0103ng ti\u1ebft ki\u1ec7m kinh ph\u00ed kh\u00f4ng \u1ed5n \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 \u1ed5n \u0111\u1ecbnh thu nh\u1eadp cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n
S\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c, cu\u1ed1i n\u0103m ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/p>\n
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Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng kinh ph\u00ed ti\u1ebft ki\u1ec7m n\u00eau tr\u00ean theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 ph\u1ea3i c\u00f4ng khai trong \u0111\u01a1n v\u1ecb.<\/li>\n<\/ol>\n
M\u1ee5c 4.<\/strong> T\u1ef0 CH\u1ee6 V\u1ec0 GIAO D\u1ecaCH T\u00c0I CH\u00cdNH V\u00c0 LI\u00caN DOANH, LI\u00caN K\u1ebeT<\/strong><\/p>\n
\u0110i\u1ec1u 23. M\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch<\/strong><\/h4>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u1ecbch v\u1ee5.<\/li>\n
\u0110\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4 m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng, h\u1ecdc ph\u00ed theo m\u1ee9c gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; \u0111\u1ecbnh k\u1ef3 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/li>\n
C\u00e1c kho\u1ea3n kinh ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, g\u1ed3m: kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p, c\u00e1c kho\u1ea3n thu ph\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3) \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 qu\u1ea3n l\u00fd.<\/li>\n
C\u00e1c Qu\u1ef9 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi ti\u1ec1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 qu\u1ea3n l\u00fd.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 24. Huy \u0111\u1ed9ng v\u1ed1n v\u00e0 vay v\u1ed1n t\u00edn d\u1ee5ng<\/strong><\/h4>\n
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Nguy\u00ean t\u1eafc chung<\/li>\n<\/ol>\n
a) Khi th\u1ef1c hi\u1ec7n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n; t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3, c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n vay, v\u1ed1n huy \u0111\u1ed9ng;<\/p>\n
b) \u0110\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng \u0111\u1ec3 th\u1ebf ch\u1ea5p vay v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 54 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng;<\/p>\n
c) C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n v\u1ed1n vay t\u00edn d\u1ee5ng, huy \u0111\u1ed9ng v\u1ed1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f4ng khai, d\u00e2n ch\u1ee7 trong \u0111\u01a1n v\u1ecb.<\/p>\n
2. \u0110\u01a1n v\u1ecb nh\u00f3m 1, \u0111\u01a1n v\u1ecb nh\u00f3m 2 trong l\u0129nh v\u1ef1c y t\u1ebf – d\u00e2n s\u1ed1 \u0111\u01b0\u1ee3c vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng; vay v\u1ed1n t\u00edn d\u1ee5ng \u01b0u \u0111\u00e3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng v\u1ed1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n
3. \u0110\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2 v\u00e0 nh\u00f3m 3 (\u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean t\u1eeb 70% tr\u1edf l\u00ean) c\u00f3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u01b0\u1ee3c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa l\u00e0m c\u01a1 s\u1edf v\u1eadt ch\u1ea5t hi\u1ec7n c\u00f3; mua b\u1ed5 sung trang thi\u1ebft b\u1ecb \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u0103ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3 vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/p>\n
4. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u00ecnh c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd ho\u1eb7c H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng, H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc, ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n do H\u1ed9i \u0111\u1ed3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00ea duy\u1ec7t.<\/p>\n
\u0110i\u1ec1u 25. T\u1ef1 ch\u1ee7 trong ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft<\/strong><\/h4>\n
\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a x\u00e3 h\u1ed9i. Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch li\u00ean doanh, li\u00ean k\u1ebft ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 58 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/li>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd) ph\u00ea duy\u1ec7t sau khi c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) ph\u00ea duy\u1ec7t sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p, trong \u0111\u00f3 ph\u1ea3i l\u00e0m r\u00f5 h\u00ecnh th\u1ee9c li\u00ean doanh, li\u00ean k\u1ebft (th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi ho\u1eb7c kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi); ph\u01b0\u01a1ng \u00e1n b\u1ea3o \u0111\u1ea3m ngu\u1ed3n t\u00e0i ch\u00ednh, ngu\u1ed3n nh\u00e2n l\u1ef1c cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u01a1 s\u1edf li\u00ean doanh, li\u00ean k\u1ebft. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc, \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng th\u00f4ng qua \u0111\u1ec1 \u00e1n tr\u01b0\u1edbc khi tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/li>\n
Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u, gi\u1ea5y ph\u00e9p, b\u1ea3n quy\u1ec1n t\u00e1c ph\u1ea9m \u0111\u1ec3 li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan kh\u00e1c.<\/li>\n
Vi\u1ec7c ph\u00e2n chia k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn trong H\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n
a) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh, li\u00ean k\u1ebft kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n b\u1ed5 sung to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u00e0o ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft theo \u0111\u1ec1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t;<\/p>\n
b) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh, li\u00ean k\u1ebft th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi: s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb k\u1ebft qu\u1ea3 ph\u00e2n chia c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft sau khi chi tr\u1ea3 c\u00e1c chi ph\u00ed l\u00e3i vay, chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n (n\u1ebfu c\u00f3); ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c chia c\u00f2n l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo \u0111\u1ec1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n
5. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u, gi\u1ea5y ph\u00e9p, b\u1ea3n quy\u1ec1n t\u00e1c ph\u1ea9m \u0111\u1ec3 li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft theo ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam, m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng trong th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) Thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch thu chi tr\u01b0\u1edbc l\u00e3i vay, sau thu\u1ebf c\u1ed9ng kh\u1ea5u hao;<\/p>\n
b) Chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n 10 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n 10 n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh theo l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n d\u00e0i nh\u1ea5t g\u1ea7n th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1;<\/p>\n
c) Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p trong c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n.<\/p>\n
6. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0.<\/p>\n
Ch\u01b0\u01a1ng III<\/strong><\/p>\n
T\u1ef0 CH\u1ee6 V\u1ec0 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG TRONG L\u0128NH V\u1ef0C Y T\u1ebe – D\u00c2N S\u1ed0; GI\u00c1O D\u1ee4C V\u00c0 \u0110\u00c0O T\u1ea0O; GI\u00c1O D\u1ee4C NGH\u1ec0 NGHI\u1ec6P<\/strong><\/p>\n
M\u1ee5c 1.<\/strong> T\u1ef0 CH\u1ee6 V\u1ec0 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG TRONG L\u0128NH V\u1ef0C Y T\u1ebe – D\u00c2N S\u1ed0<\/strong><\/p>\n
\u0110i\u1ec1u 26. T\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh<\/strong><\/h4>\n
Vi\u1ec7c t\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf – d\u00e2n s\u1ed1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c thu\u00ea c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt y t\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u chuy\u00ean m\u00f4n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng c\u00f3 \u0111\u1ee7 trang thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n
a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2: H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd th\u00f4ng qua \u0111\u1ec1 \u00e1n thu\u00ea d\u1ecbch v\u1ee5, trong \u0111\u00f3 n\u00eau r\u00f5 danh m\u1ee5c c\u00e1c d\u1ecbch v\u1ee5 c\u1ea7n thu\u00ea; kh\u1ed1i l\u01b0\u1ee3ng; ti\u00eau chu\u1ea9n, ch\u1ea5t l\u01b0\u1ee3ng (n\u1ebfu c\u00f3) v\u00e0 gi\u00e1 c\u1ee7a d\u1ecbch v\u1ee5 \u0111i thu\u00ea; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n; tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt y t\u1ebf;<\/p>\n
b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4: \u0110\u01a1n v\u1ecb c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd), Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) ph\u00ea duy\u1ec7t; trong \u0111\u00f3 n\u00eau r\u00f5 danh m\u1ee5c c\u00e1c d\u1ecbch v\u1ee5 c\u1ea7n thu\u00ea, kh\u1ed1i l\u01b0\u1ee3ng, ti\u00eau chu\u1ea9n, ch\u1ea5t l\u01b0\u1ee3ng (n\u1ebfu c\u00f3) v\u00e0 gi\u00e1 c\u1ee7a d\u1ecbch v\u1ee5 \u0111i thu\u00ea; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n; tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n
c) Vi\u1ec7c thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u. Th\u1eddi gian thu\u00ea theo nhu c\u1ea7u thu\u00ea c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eddi gian kh\u1ea5u hao t\u1ed1i \u0111a c\u1ee7a t\u00e0i s\u1ea3n \u0111i thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n;<\/p>\n
d) Chi ph\u00ed thu\u00ea c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt y t\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
2. Chi ph\u1eabu thu\u1eadt, th\u1ee7 thu\u1eadt<\/p>\n
a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 ngu\u1ed3n thu \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ph\u1eabu thu\u1eadt, th\u1ee7 thu\u1eadt cao h\u01a1n ho\u1eb7c b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ph\u1eabu thu\u1eadt, th\u1ee7 thu\u1eadt b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
3. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m<\/p>\n
a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf – d\u00e2n s\u1ed1 th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
b) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u00f9y theo kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh tr\u00edch l\u1eadp Qu\u1ef9 h\u1ed7 tr\u1ee3 kh\u00e1m, ch\u1eefa b\u1ec7nh \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch thu\u1ed9c di\u1ec7n h\u1ed9 ngh\u00e8o, c\u1eadn ngh\u00e8o ho\u1eb7c gia \u0111\u00ecnh c\u00f3 kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf.<\/p>\n
N\u1ed9i dung h\u1ed7 tr\u1ee3 g\u1ed3m: Ti\u1ec1n \u0103n khi \u0111i\u1ec1u tr\u1ecb n\u1ed9i tr\u00fa; ti\u1ec1n \u0111i l\u1ea1i t\u1eeb nh\u00e0 \u0111\u1ebfn b\u1ec7nh vi\u1ec7n, t\u1eeb b\u1ec7nh vi\u1ec7n v\u1ec1 nh\u00e0 v\u00e0 chuy\u1ec3n b\u1ec7nh vi\u1ec7n; chi ph\u00ed kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh ngo\u00e0i ph\u1ea1m vi \u0111\u01b0\u1ee3c Qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 cho ng\u01b0\u1eddi m\u1eafc b\u1ec7nh ung th\u01b0, ch\u1ea1y th\u1eadn nh\u00e2n t\u1ea1o, m\u1ed5 tim ho\u1eb7c c\u00e1c b\u1ec7nh kh\u00e1c c\u00f3 chi ph\u00ed cao m\u00e0 ng\u01b0\u1eddi b\u1ec7nh kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng chi tr\u1ea3.<\/p>\n
Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng quy ch\u1ebf h\u1ed7 tr\u1ee3, b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch.<\/p>\n
\u0110i\u1ec1u 27. Ph\u00e2n b\u1ed5, giao d\u1ef1 to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3<\/strong><\/h4>\n
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Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng (bao g\u1ed3m c\u1ea3 tr\u1ea1m y t\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n), n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m:<\/li>\n<\/ol>\n
a) Chi ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo ch\u1ebf \u0111\u1ed9 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung c\u1ea5p y t\u1ebf d\u1ef1 ph\u00f2ng, n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m;<\/p>\n
b) Chi ph\u00ed v\u1eadn h\u00e0nh, b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1eb7c th\u00f9 kh\u00e1c theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/p>\n
2. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0m nhi\u1ec7m v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh, ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi b\u1ec7nh phong, t\u00e2m th\u1ea7n theo c\u01a1 ch\u1ebf \u0111\u1eb7t h\u00e0ng ho\u1eb7c giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ch\u0103m s\u00f3c v\u00e0 nu\u00f4i d\u01b0\u1ee1ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
3. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 kinh ph\u00ed trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a t\u1ef1 b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng: Kh\u00e1m, ch\u1eefa b\u1ec7nh, ki\u1ec3m d\u1ecbch y t\u1ebf, y t\u1ebf d\u1ef1 ph\u00f2ng, d\u00e2n s\u1ed1 – k\u1ebf ho\u1ea1ch h\u00f3a gia \u0111\u00ecnh, ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe sinh s\u1ea3n; truy\u1ec1n th\u00f4ng gi\u00e1o d\u1ee5c s\u1ee9c kh\u1ecfe; gi\u00e1m \u0111\u1ecbnh ph\u00e1p y, gi\u00e1m \u0111\u1ecbnh ph\u00e1p y t\u00e2m th\u1ea7n, gi\u00e1m \u0111\u1ecbnh y khoa; ki\u1ec3m nghi\u1ec7m thu\u1ed1c, m\u1ef9 ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c; ki\u1ec3m \u0111\u1ecbnh v\u1eafc xin, sinh ph\u1ea9m; ki\u1ec3m nghi\u1ec7m an to\u00e0n th\u1ef1c ph\u1ea9m, ki\u1ec3m chu\u1ea9n, hi\u1ec7u chu\u1ea9n.<\/p>\n
\u0110i\u1ec1u 28. Ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a Trung t\u00e2m y t\u1ebf \u0111a ch\u1ee9c n\u0103ng<\/strong><\/h4>\n
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Trung t\u00e2m y t\u1ebf \u0111a ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu t\u1eeb d\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a Trung t\u00e2m \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c chi th\u01b0\u1eddng xuy\u00ean ho\u1eb7c \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c c\u1ea3 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng kh\u00e1m, ch\u1eefa b\u1ec7nh: Trung t\u00e2m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, giao th\u1ef1c hi\u1ec7n t\u1ef1 ch\u1ee7 v\u00e0o nh\u00f3m 1 ho\u1eb7c nh\u00f3m 2. \u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng y t\u1ebf d\u1ef1 ph\u00f2ng, n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c tr\u1ea1m y t\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
Trung t\u00e2m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n thu d\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c; ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Trung t\u00e2m. Vi\u1ec7c ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n
M\u1ee5c 2.<\/strong> T\u1ef0 CH\u1ee6 V\u1ec0 T\u00c0I CH\u00cdNH C\u1ee6A C\u01a0 S\u1ede GI\u00c1O D\u1ee4C, \u0110\u00c0O T\u1ea0O; GI\u00c1O D\u1ee4C NGH\u1ec0 NGHI\u1ec6P<\/strong><\/p>\n
\u0110i\u1ec1u 29. \u0110i\u1ec1u ki\u1ec7n t\u1ef1 ch\u1ee7 c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc<\/strong><\/h4>\n
C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n
\n
\u0110\u00e3 th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng, H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p c\u00f4ng nh\u1eadn \u0111\u1ea1t chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc.<\/li>\n
\u0110\u00e3 ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc; quy ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc, \u0111\u1ea3ng \u1ee7y v\u00e0 nh\u00e0 tr\u01b0\u1eddng; quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng; quy ch\u1ebf d\u00e2n ch\u1ee7; quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u00e0o t\u1ea1o, khoa h\u1ecdc c\u00f4ng ngh\u1ec7, h\u1ecdc sinh sinh vi\u00ean, t\u00e0i ch\u00ednh t\u00e0i s\u1ea3n v\u00e0 c\u00f3 ch\u00ednh s\u00e1ch b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/li>\n
Th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n t\u1ef1 ch\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh \u0111\u1ebfn t\u1eebng \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n trong c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc.<\/li>\n
X\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n t\u1ef1 ch\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng, k\u1ebft qu\u1ea3 ki\u1ec3m \u0111\u1ecbnh, t\u1ef7 l\u1ec7 sinh vi\u00ean t\u1ed1t nghi\u1ec7p c\u00f3 vi\u1ec7c l\u00e0m v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 30. T\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh<\/strong><\/h4>\n
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Ngu\u1ed3n t\u00e0i ch\u00ednh<\/li>\n<\/ol>\n
Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 15 v\u00e0 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n
a) Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p kinh ph\u00ed cho c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed; h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp v\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 kh\u00e1c cho h\u1ecdc sinh, sinh vi\u00ean (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;<\/p>\n
b) Thu h\u1ecdc ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u1ecdc ph\u00ed;<\/p>\n
c) Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5, g\u1ed3m: Thu d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o theo ph\u01b0\u01a1ng th\u1ee9c gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean; thu d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ng\u1eafn h\u1ea1n v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5, b\u1ed5 sung ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng \u0111\u1ec3 c\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e0o t\u1ea1o v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ng\u1eafn h\u1ea1n kh\u00e1c; thu d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o; thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c \u0111\u00e0o t\u1ea1o v\u1edbi doanh nghi\u1ec7p; thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 c\u00f4ng khai.<\/p>\n
2. S\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh<\/p>\n
C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, b\u1ea3o \u0111\u1ea3m \u0111\u1ea1t chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u ra theo \u0111\u00fang cam k\u1ebft. Vi\u1ec7c t\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n
a) Chi h\u1ecdc b\u1ed5ng khuy\u1ebfn kh\u00edch h\u1ecdc t\u1eadp, mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed; h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp cho h\u1ecdc sinh, sinh vi\u00ean; c\u00e1c kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1c cho h\u1ecdc sinh, sinh vi\u00ean (n\u1ebfu c\u00f3) trong c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;<\/p>\n
b) Chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ti\u1ec1m l\u1ef1c v\u00e0 khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n
3. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m<\/p>\n
a) C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
b) C\u0103n c\u1ee9 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc sinh, sinh vi\u00ean. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o (\u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o) v\u00e0 B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (\u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p).<\/p>\n
\u0110i\u1ec1u 31. T\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng<\/strong><\/h4>\n
T\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/p>\n
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B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng.<\/li>\n
\u0110\u1ea1i h\u1ecdc v\u00f9ng x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh b\u00e1o c\u00e1o B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o ph\u00ea duy\u1ec7t \u0111\u1ec3 th\u1ef1c hi\u1ec7n. C\u0103n c\u1ee9 quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng \u0111\u01b0\u1ee3c B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o ph\u00ea duy\u1ec7t, Gi\u00e1m \u0111\u1ed1c \u0111\u1ea1i h\u1ecdc v\u00f9ng ban h\u00e0nh quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng; Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u1ea1i h\u1ecdc th\u00e0nh vi\u00ean, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ea1i h\u1ecdc v\u00f9ng ban h\u00e0nh quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n<\/ol>\n
Ch\u01b0\u01a1ng IV<\/strong><\/p>\n
L\u1eacP, CH\u1ea4P H\u00c0NH D\u1ef0 TO\u00c1N V\u00c0 QUY\u1ebeT TO\u00c1N THU, CHI<\/strong><\/p>\n
\u0110i\u1ec1u 32. L\u1eadp d\u1ef1 to\u00e1n<\/strong><\/h4>\n
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\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2<\/li>\n<\/ol>\n
a) H\u1eb1ng n\u0103m, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5; t\u00ecnh h\u00ecnh thu, chi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh; y\u00eau c\u1ea7u nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u01a1n v\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 d\u1ef1 to\u00e1n thu, chi b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean;<\/p>\n
b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng: H\u1eb1ng n\u0103m c\u0103n c\u1ee9 \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1eb7t h\u00e0ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean.<\/p>\n
2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m hi\u1ec7n h\u00e0nh, nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u01a1n v\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 d\u1ef1 to\u00e1n thu, chi b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean.<\/p>\n
3. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 4: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m hi\u1ec7n h\u00e0nh, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao trong n\u0103m k\u1ebf ho\u1ea1ch, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ch\u1ebf \u0111\u1ed9 chi ti\u00eau hi\u1ec7n h\u00e0nh, \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n thu, chi g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean.<\/p>\n
4. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n thu, chi t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; d\u1ef1 to\u00e1n chi th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n
5. H\u1eb1ng n\u0103m, c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n thu, chi do \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, t\u1ed5ng h\u1ee3p g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p v\u00e0 c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n
\u0110i\u1ec1u 33. Ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n<\/strong><\/h4>\n
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Vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n h\u1eb1ng n\u0103m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Trong \u0111\u00f3, \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4, vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n thu, chi n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn \u0111\u1ed9ng do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0m thay \u0111\u1ed5i d\u1ef1 to\u00e1n thu, chi c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
C\u0103n c\u1ee9 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, trong \u0111\u00f3 ph\u00e2n r\u00f5 d\u1ef1 to\u00e1n giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; \u0111\u1eb7t h\u00e0ng (ho\u1eb7c giao nhi\u1ec7m v\u1ee5 trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh quy \u0111\u1ecbnh) \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00e1c; ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32\/2019\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb ngu\u1ed3n kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7).<\/li>\n<\/ol>\n
\u0110i\u1ec1u 34. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n<\/strong><\/h4>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9; m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo d\u00f5i chi ti\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo nhu c\u1ea7u x\u00e3 h\u1ed9i, kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u00f3m 1 x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n theo m\u00f4 h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/li>\n
\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1eb1ng n\u0103m \u0111\u1ed1i v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p, ngu\u1ed3n vi\u1ec7n tr\u1ee3, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i, c\u00e1c ngu\u1ed3n kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng, vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tinh g\u1ecdn b\u1ed9 m\u00e1y k\u1ebf to\u00e1n.<\/li>\n<\/ol>\n
Ch\u01b0\u01a1ng V<\/strong><\/p>\n
T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/p>\n
\u0110i\u1ec1u 35. Giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng<\/strong><\/h4>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n \u1ed5n \u0111\u1ecbnh 05 (n\u0103m) n\u0103m, ph\u00f9 h\u1ee3p v\u1edbi giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; d\u1ef1 to\u00e1n thu, chi n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb, ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao (theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd; \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd). N\u1ed9i dung c\u1ee7a ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo 04 nh\u00f3m \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c<\/li>\n<\/ol>\n
a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp ph\u00ea duy\u1ec7t sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean.<\/p>\n
b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u1ea5p tr\u00ean x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb (kh\u00f4ng bao g\u1ed3m ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean.<\/p>\n
3. C\u0103n c\u1ee9 ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh do c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec1 xu\u1ea5t (kh\u00f4ng bao g\u1ed3m ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y), c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean xem x\u00e9t, th\u1ea9m tra d\u1ef1 to\u00e1n thu, chi th\u01b0\u1eddng xuy\u00ean n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 x\u00e1c \u0111\u1ecbnh kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi; kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng (tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kinh ph\u00ed \u0111\u1eb7t h\u00e0ng cho \u0111\u01a1n v\u1ecb); d\u1ef1 ki\u1ebfn ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, t\u1ed5ng h\u1ee3p ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i v\u00e0 d\u1ef1 to\u00e1n thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng, c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan t\u00e0i ch\u00ednh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng theo ph\u00e2n c\u1ea5p) xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn.<\/p>\n
Sau khi c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean x\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 ra quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi; kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng (n\u1ebfu c\u00f3) cho c\u00e1c \u0111\u01a1n v\u1ecb theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh.<\/p>\n
4. Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh (05 n\u0103m), c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd), \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, n\u00e2ng m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb nh\u00f3m 3 (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu, kh\u00f4ng c\u00f3 ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p) theo l\u1ed9 tr\u00ecnh nh\u01b0 sau:<\/p>\n
a) Chuy\u1ec3n \u00edt nh\u1ea5t 30% s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean sang \u0111\u01a1n v\u1ecb nh\u00f3m 2; h\u1eb1ng n\u0103m, th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ed1i thi\u1ec3u 2,5% chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n
b) Chuy\u1ec3n \u00edt nh\u1ea5t 30% s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean sang \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean; h\u1eb1ng n\u0103m, th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ed1i thi\u1ec3u 2,5% chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n
c) Chuy\u1ec3n \u00edt nh\u1ea5t 30% s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean sang \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean; h\u1eb1ng n\u0103m, th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ed1i thi\u1ec3u 2,5% chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n
5. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 1 ho\u1eb7c nh\u00f3m 2 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n lo\u1ea1i sang \u0111\u01a1n v\u1ecb nh\u00f3m 3 ho\u1eb7c nh\u00f3m 4 trong giai \u0111o\u1ea1n \u1ed5n \u0111\u1ecbnh ph\u00e2n lo\u1ea1i 05 (n\u0103m) n\u0103m ho\u1eb7c sau giai \u0111o\u1ea1n \u1ed5n \u0111\u1ecbnh 05 (n\u0103m) n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng do nguy\u00ean nh\u00e2n kh\u00e1ch quan (nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh) ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u1eabn \u0111\u1ebfn bi\u1ebfn \u0111\u1ed9ng ngu\u1ed3n thu c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh.<\/p>\n
\u0110\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed5 sung h\u1ed3 s\u01a1, b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean \u0111\u1ec3 tri\u1ec3n khai vi\u1ec7c giao \u0111\u1ea5t \u0111ai, t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan.<\/p>\n
6. C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c gi\u1ea3i th\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hi\u1ec7u qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/p>\n
\u0110i\u1ec1u 36. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng<\/strong><\/p>\n
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Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng<\/li>\n<\/ol>\n
a) Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ng\u00e0nh, l\u0129nh v\u1ef1c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n
b) Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf trong t\u1eebng th\u1eddi k\u1ef3;<\/p>\n
c) Ban h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed (n\u1ebfu c\u00f3) l\u00e0m c\u01a1 s\u1edf ban h\u00e0nh \u0111\u01a1n gi\u00e1, gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n
d) Ban h\u00e0nh ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1, ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 quy ch\u1ebf ki\u1ec3m tra, nghi\u1ec7m thu d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng; hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng;<\/p>\n
\u0111) Th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra, x\u1eed ph\u1ea1t vi ph\u1ea1m trong ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung kh\u00e1c v\u1ec1 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng.<\/p>\n
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B\u1ed9 T\u00e0i ch\u00ednh<\/li>\n<\/ol>\n
a) Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n
b) X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c.<\/p>\n
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B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u1ed9, c\u01a1 quan li\u00ean quan tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh quy \u0111\u1ecbnh b\u1ed5 sung v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c.<\/li>\n
H\u1eb1ng n\u0103m, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; b\u00e1o c\u00e1o k\u00ea khai, th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin, b\u1ea3o \u0111\u1ea3m k\u1ebft n\u1ed1i, t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c. Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh (05 n\u0103m), c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 37. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh<\/strong><\/h4>\n
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Ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf trong t\u1eebng th\u1eddi k\u1ef3.<\/li>\n
Ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf – k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed (n\u1ebfu c\u00f3) l\u00e0m c\u01a1 s\u1edf ban h\u00e0nh \u0111\u01a1n gi\u00e1, gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u00e1c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n
Ban h\u00e0nh ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1, ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 quy ch\u1ebf ki\u1ec3m tra, nghi\u1ec7m thu d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng; hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng.<\/li>\n
Th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra, x\u1eed ph\u1ea1t vi ph\u1ea1m trong ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung kh\u00e1c v\u1ec1 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n
H\u1eb1ng n\u0103m, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; b\u00e1o c\u00e1o k\u00ea khai, th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin, b\u1ea3o \u0111\u1ea3m k\u1ebft n\u1ed1i, t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c. Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh (05 n\u0103m), \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng<\/strong><\/h4>\n
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Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n quy\u1ec1n t\u1ef1 ch\u1ee7 v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
B\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo c\u00e1c ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/li>\n
X\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, quy ch\u1ebf s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy ch\u1ebf d\u00e2n ch\u1ee7 c\u01a1 s\u1edf, quy ch\u1ebf c\u00f4ng khai t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh.<\/li>\n
Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u00f4ng khai; tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ed1 li\u1ec7u thu, chi khi l\u1eadp ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc c\u01a1 quan ch\u1ee7 qu\u1ea3n, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m, \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u1ec1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 39. \u00c1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c<\/strong><\/h4>\n
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\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo nguy\u00ean t\u1eafc t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng h\u1ed7 tr\u1ee3.<\/li>\n
C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/li>\n<\/ol>\n
\u0110i\u1ec1u 40. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/h4>\n
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\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2006\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 54\/2016\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2016\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ebfn h\u1ebft n\u0103m 2021.<\/li>\n
T\u1eeb n\u0103m 2022, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/li>\n<\/ol>\n
a) \u0110\u1ebfn ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2022, \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 4 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh;<\/p>\n
b) \u0110\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p.<\/p>\n
3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh cho ph\u00e9p th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n v\u1ec1 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u00e3 ph\u00ea duy\u1ec7t ho\u1eb7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
4. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh nh\u01b0 doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb nh\u00f3m 1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n
5. S\u1ed1 d\u01b0 qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp (\u0111\u00e3 tr\u00edch l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2006\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp); s\u1ed1 d\u01b0 qu\u1ef9 b\u1ed5 sung thu nh\u1eadp (\u0111\u00e3 tr\u00edch l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 54\/2016\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2016\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c) \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2, s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp; k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, s\u1ed1 d\u01b0 t\u1eeb Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i;<\/p>\n
b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3, s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp.<\/p>\n
\u0110i\u1ec1u 41. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n
\n
Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2021.<\/li>\n
C\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n sau h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/li>\n<\/ol>\n
a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 16\/2015\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp;<\/p>\n
b) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 54\/2016\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp;<\/p>\n
c) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 141\/2016\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c;<\/p>\n
d) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2012\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 10 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf ho\u1ea1t \u0111\u1ed9ng, c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p y t\u1ebf c\u00f4ng l\u1eadp v\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f4ng l\u1eadp.<\/p>\n
C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan QUY \u0110\u1ecaNH C\u01a0 CH\u1ebe T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh…<\/p>\n","protected":false},"author":121,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[155],"ht-kb-tag":[],"class_list":["post-42215","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tai-san-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/42215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/121"}],"version-history":[{"count":1,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/42215\/revisions"}],"predecessor-version":[{"id":42225,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/42215\/revisions\/42225"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=42215"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=42215"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=42215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}