{"id":18318,"date":"2015-11-12T03:51:15","date_gmt":"2015-11-12T03:51:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18318"},"modified":"2016-12-09T07:10:39","modified_gmt":"2016-12-09T07:10:39","slug":"quyet-dinh-1935-qd-tld-quy-dinh-ve-phan-cap-thu-phan-phoi-nguon-thu-tai-chinh-cong-doan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18318","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 1935\/Q\u0110-TL\u0110 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/strong><\/em><\/span>____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
\n

T\u1ed4NG LI\u00caN \u0110O\u00c0N LAO \u0110\u1ed8NG VI\u1ec6T NAM<\/strong><\/span>
\n ——-<\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span>
\n \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/span>
\n —————<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 1935\/Q\u0110-TL\u0110<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2013<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

QUY\u1ebeT \u0110\u1ecaNH<\/span><\/strong><\/span><\/p>\n

V\u1ec0 VI\u1ec6C BAN H\u00c0NH QUY \u0110\u1ecaNH V\u1ec0 PH\u00c2N C\u1ea4P THU, PH\u00c2N PH\u1ed0I NGU\u1ed2N THU T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N<\/span><\/p>\n

\u0110O\u00c0N CH\u1ee6 T\u1ecaCH T\u1ed4NG LI\u00caN \u0110O\u00c0N LAO \u0110\u1ed8NG VI\u1ec6T NAM<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng \u0111o\u00e0n; \u0110i\u1ec1u l\u1ec7 C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 191\/2013\/N\u0110-CP<\/a> ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Ban T\u00e0i ch\u00ednh T\u1ed5ng Li\u00ean \u0111o\u00e0n,<\/span><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y Quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

\u0110i\u1ec1u 2. Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014. Thay th\u1ebf Quy \u0111\u1ecbnh t\u1ea1m th\u1eddi v\u1ec1 thu, ph\u00e2n c\u1ea5p thu, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ngu\u1ed3n thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 170\/Q\u0110-TL\u0110 ng\u00e0y 09\/01\/2013, Quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 168\/Q\u0110-TL\u0110 ng\u00e0y 09\/01\/2013 c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n.<\/span><\/p>\n

\u0110i\u1ec1u 3. C\u00e1c ban, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1ed5ng Li\u00ean \u0111o\u00e0n, c\u00e1c c\u1ea5p c\u00f4ng \u0111o\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

\n\n\n\n
N\u01a1i nh\u1eadn:<\/span>
\n – Nh\u01b0 \u0110i\u1ec1u 3;<\/span>
\n – C\u00e1c \u0111\/c UV\u0110CT TL\u0110<\/span>
\n – L\u01b0u VT, TL\u0110<\/span><\/td>\n		\n

TM. \u0110O\u00c0N CH\u1ee6 T\u1ecaCH<\/span>
\n CH\u1ee6 T\u1ecaCH<\/span><\/p>\n

\u0110\u1eb7ng Ng\u1ecdc T\u00f9ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

QUY \u0110\u1ecaNH<\/span><\/h2>\n

V\u1ec0 PH\u00c2N C\u1ea4P THU, PH\u00c2N PH\u1ed0I NGU\u1ed2N THU T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N<\/span>
\n (Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1935\/Q\u0110-TL\u0110 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a \u0110o\u00e0n Ch\u1ee7 t\u1ecbch T\u1ed5ng Li\u00ean \u0111o\u00e0n)<\/span><\/p>\n

Ch\u01b0\u01a1ng 1.<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/strong><\/span><\/h2>\n

Quy \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo Lu\u1eadt C\u00f4ng \u0111o\u00e0n n\u0103m 2012 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 191\/2013\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/strong><\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c c\u1ea5p c\u00f4ng \u0111o\u00e0n theo \u0110i\u1ec1u l\u1ec7 C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/p>\n

– C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, nghi\u1ec7p \u0111o\u00e0n;<\/span><\/p>\n

– Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng huy\u1ec7n, qu\u1eadn, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh; C\u00f4ng \u0111o\u00e0n ng\u00e0nh \u0111\u1ecba ph\u01b0\u01a1ng; C\u00f4ng \u0111o\u00e0n c\u00e1c khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao; C\u00f4ng \u0111o\u00e0n T\u1ed5ng C\u00f4ng ty v\u00e0 m\u1ed9t s\u1ed1 c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf \u0111\u1eb7c th\u00f9 kh\u00e1c (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf)<\/span><\/p>\n

– Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; C\u00f4ng \u0111o\u00e0n ng\u00e0nh Trung \u01b0\u01a1ng v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng).<\/span><\/p>\n

– T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc ph\u00e2n c\u1ea5p thu v\u00e0 ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n<\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc ph\u00e2n c\u1ea5p thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

Ph\u00e2n c\u1ea5p thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n nh\u1eb1m t\u1ea1o \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y khai th\u00e1c ngu\u1ed3n thu, kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh ch\u1ee7 \u0111\u1ed9ng trong s\u1eed d\u1ee5ng ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u1ea5p c\u00f4ng \u0111o\u00e0n. \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu ph\u1ea3i thu \u0111\u00fang, thu \u0111\u1ee7, thu k\u1ecbp th\u1eddi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n<\/span><\/p>\n

a) Ngu\u1ed3n thu \u0111\u1ec3 ph\u00e2n ph\u1ed1i l\u00e0 kinh ph\u00ed v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n. Ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng khai, minh b\u1ea1ch, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n ch\u1ee7 \u0111\u1ed9ng cho c\u00e1c c\u1ea5p c\u00f4ng \u0111o\u00e0n trong vi\u1ec7c khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

b) \u0110\u1ecbnh m\u1ee9c chi \u0111\u1ec3 giao d\u1ef1 to\u00e1n cho L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9p kinh ph\u00ed v\u1ec1 T\u1ed5ng Li\u00ean \u0111o\u00e0n cao h\u01a1n \u0111\u1ecbnh m\u1ee9c chi c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ef1 c\u00e2n \u0111\u1ed1i; \u0111\u1ecbnh m\u1ee9c chi c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ef1 c\u00e2n \u0111\u1ed1i cao h\u01a1n \u0111\u1ecbnh m\u1ee9c chi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p h\u1ed7 tr\u1ee3.<\/span><\/p>\n

Ch\u01b0\u01a1ng 2.<\/strong><\/span><\/h1>\n

QUY \u0110\u1ecaNH V\u1ec0 PH\u00c2N C\u1ea4P THU T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 4. Ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/strong><\/h2>\n

Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n do c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng cho t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n do T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam th\u1ed1ng nh\u1ea5t thu v\u00e0 ph\u00e2n c\u1ea5p cho c\u00e1c c\u1ea5p c\u00f4ng \u0111o\u00e0n nh\u01b0 sau:<\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p do ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean:<\/span><\/p>\n

Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c ti\u1ebfp thu ho\u1eb7c ph\u00e2n c\u1ea5p cho c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf thu v\u00e0 th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 th\u1ef1c hi\u1ec7n; th\u00f4ng b\u00e1o cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh \u0111\u1ec3 ph\u1ed1i h\u1ee3p thu.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trung \u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean:<\/span><\/p>\n

Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1c c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf n\u00e0y tr\u1ef1c ti\u1ebfp thu ho\u1eb7c ph\u00e2n c\u1ea5p cho c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf thu, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 th\u1ef1c hi\u1ec7n; th\u00f4ng b\u00e1o cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh \u0111\u1ec3 ph\u1ed1i h\u1ee3p thu.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p kh\u00f4ng th\u1ee5 h\u01b0\u1edfng kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf: Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp thu; ph\u00e2n c\u1ea5p cho c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf thu (ho\u1eb7c c\u00f3 th\u1ec3 ph\u00e2n c\u1ea5p cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf thu\u1ed9c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc thu) v\u00e0 th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 th\u1ef1c hi\u1ec7n. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c b\u00e1o c\u00e1o xin \u00fd ki\u1ebfn \u0110o\u00e0n Ch\u1ee7 t\u1ecbch T\u1ed5ng Li\u00ean \u0111o\u00e0n.<\/span><\/p>\n

– C\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ch\u01b0a th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf: Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp thu ho\u1eb7c ph\u00e2n c\u1ea5p cho c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean (n\u01a1i Doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf) thu v\u00e0 th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 5. Ph\u00e2n c\u1ea5p thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n, thu kh\u00e1c.<\/span><\/strong><\/h2>\n

1. \u0110o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n do \u0111o\u00e0n vi\u00ean \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam v\u00e0 H\u01b0\u1edbng d\u1eabn s\u1ed1 1803\/HD-TL\u0110 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n, ph\u00e2n c\u1ea5p cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf thu.<\/span><\/p>\n

2. Ngu\u1ed3n thu kh\u00e1c theo kho\u1ea3n 4 \u0110i\u1ec1u 26 Lu\u1eadt C\u00f4ng \u0111o\u00e0n n\u0103m 2012 ph\u00e2n c\u1ea5p thu cho \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh ngu\u1ed3n thu n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng 3.<\/strong><\/span><\/h1>\n

PH\u00c2N PH\u1ed0I NGU\u1ed2N THU T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 6. Ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf.<\/span><\/h2>\n

1. C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 65% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, 60% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 100% t\u1ed5ng s\u1ed1 thu kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

2. N\u1ed9p kinh ph\u00ed l\u00ean c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean v\u00e0 c\u1ea5p kinh ph\u00ed cho c\u00f4ng \u0111o\u00e0n c\u1ea5p d\u01b0\u1edbi<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i n\u1ed9p l\u00ean c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf 35% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 40% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n. Trong n\u0103m n\u1ed9p theo d\u1ef1 to\u00e1n, khi c\u00f3 quy\u1ebft to\u00e1n n\u1ed9p theo s\u1ed1 thu quy\u1ebft to\u00e1n.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ch\u01b0a th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf: C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n khi nh\u1eadn \u0111\u01b0\u1ee3c kinh ph\u00ed c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 65% t\u1ed5ng s\u1ed1 thu \u0111\u1ec3 chi cho ho\u1ea1t \u0111\u1ed9ng tuy\u00ean truy\u1ec1n, ph\u00e1t tri\u1ec3n \u0111o\u00e0n vi\u00ean, th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, k\u00fd th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, b\u1ea3o v\u1ec7, ch\u0103m lo cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y. Cu\u1ed1i n\u0103m s\u1ed1 kinh ph\u00ed s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00ean ch\u01b0a h\u1ebft chuy\u1ec3n th\u00e0nh t\u00edch l\u0169y v\u00e0 tr\u1ea3 l\u1ea1i cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf sau khi c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp.<\/span><\/p>\n

– C\u1ea5p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n: C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p 65% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00e3 thu c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf (khi c\u1ea5p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi 40% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf ph\u1ea3i n\u1ed9p c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean).<\/span><\/p>\n

\u0110i\u1ec1u 7. Ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh cho c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean c\u01a1 s\u1edf.<\/span><\/h2>\n

C\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 35% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, 40% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n. Ngu\u1ed3n thu kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb n\u00e0o th\u00ec \u0111\u01a1n v\u1ecb \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/p>\n

1. Ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n gi\u1eefa L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf do L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n gi\u1eefa T\u1ed5ng Li\u00ean \u0111o\u00e0n v\u1edbi L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb n\u1ed9p kinh ph\u00ed v\u1ec1 T\u1ed5ng Li\u00ean \u0111o\u00e0n.<\/span><\/p>\n

– Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 s\u1ed1 thu kinh ph\u00ed v\u00e0 \u0111o\u00e0n ph\u00ed v\u1ec1 c\u1ea5p tr\u00ean ch\u00eanh l\u1ec7ch tr\u00ean 10% so v\u1edbi s\u1ed1 chi c\u1ee7a \u0111\u01a1n v\u1ecb (bao g\u1ed3m c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf, L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) t\u00ednh theo \u0111\u1ecbnh m\u1ee9c chi T\u1ed5ng Li\u00ean \u0111o\u00e0n th\u00f4ng b\u00e1o h\u00e0ng n\u0103m, ph\u1ea3i n\u1ed9p kinh ph\u00ed v\u1ec1 T\u1ed5ng Li\u00ean \u0111o\u00e0n.<\/span><\/p>\n

S\u1ed1 kinh ph\u00ed n\u1ed9p v\u1ec1 T\u1ed5ng li\u00ean \u0111o\u00e0n = (T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a \u0111\u01a1n v\u1ecb) x m\u1ee9c n\u1ed9p.<\/span><\/p>\n

M\u1ee9c n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

B\u1eadc<\/span><\/p>\n<\/td>\n

\n

S\u1ed1 thu<\/span><\/p>\n<\/td>\n

\n

M\u1ee9c n\u1ed9p (%)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

T\u1eeb 450 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 500 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

T\u1eeb 400 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 450 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

4,5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

T\u1eeb 350 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 400 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

4<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4<\/span><\/p>\n<\/td>\n

T\u1eeb 300 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 350 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

3,5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

5<\/span><\/p>\n<\/td>\n

T\u1eeb 250 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 300 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

3<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/span><\/p>\n<\/td>\n

T\u1eeb 200 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 250 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

2,5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/span><\/p>\n<\/td>\n

T\u1eeb 150 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

2<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

8<\/span><\/p>\n<\/td>\n

T\u1eeb 100 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 150 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

1,5<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

9<\/span><\/p>\n<\/td>\n

T\u1eeb 50 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 100 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

1<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

10<\/span><\/p>\n<\/td>\n

D\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n\n

0,5<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 t\u1ed5ng s\u1ed1 thu kinh ph\u00ed v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb 500 t\u1ef7 \u0111\u1ed3ng, n\u1ebfu s\u1ed1 thu t\u0103ng th\u00eam 50 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c n\u1ed9p v\u1ec1 T\u1ed5ng Li\u00ean \u0111o\u00e0n t\u0103ng th\u00eam 0,5%.<\/span><\/p>\n

Trong n\u0103m n\u1ed9p theo d\u1ef1 to\u00e1n, khi c\u00f3 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u1ed9p theo s\u1ed1 thu quy\u1ebft to\u00e1n.<\/span><\/p>\n

\u0110o\u00e0n Ch\u1ee7 t\u1ecbch T\u1ed5ng Li\u00ean \u0111o\u00e0n xem x\u00e9t, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c m\u1ee9c n\u1ed9p theo quy \u0111\u1ecbnh tr\u00ean khi giao d\u1ef1 to\u00e1n h\u00e0ng n\u0103m.<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb t\u1ef1 c\u00e2n \u0111\u1ed1i thu, chi<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1ec1 c\u1ea5p tr\u00ean c\u00e2n \u0111\u1ed1i thu, chi ho\u1eb7c ch\u00eanh l\u1ec7ch t\u1eeb 10% tr\u1edf xu\u1ed1ng so v\u1edbi s\u1ed1 chi (bao g\u1ed3m c\u1ea3 c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf, L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng) t\u00ednh theo \u0111\u1ecbnh m\u1ee9c chi T\u1ed5ng Li\u00ean \u0111o\u00e0n th\u00f4ng b\u00e1o h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c c\u00e2n \u0111\u1ed1i thu, chi.<\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p h\u1ed7 tr\u1ee3<\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1ec1 c\u1ea5p tr\u00ean kh\u00f4ng c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c thu, chi t\u00ednh theo \u0111\u1ecbnh m\u1ee9c c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n chuy\u00ean tr\u00e1ch, \u0111\u1ecbnh m\u1ee9c chi, h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh mi\u1ec1n n\u00fai, v\u00f9ng s\u00e2u, v\u00f9ng xa do T\u1ed5ng Li\u00ean \u0111o\u00e0n th\u00f4ng b\u00e1o h\u00e0ng n\u0103m, \u0111\u01b0\u1ee3c c\u1ea5p h\u1ed7 tr\u1ee3 ph\u1ea7n ch\u00eanh l\u1ec7ch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 c\u00e1n b\u1ed9 chuy\u00ean tr\u00e1ch c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean c\u01a1 s\u1edf t\u00ednh theo \u0111\u1ecbnh m\u1ee9c v\u00e0 h\u1ec7 s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh n\u00eau tr\u00ean cao h\u01a1n s\u1ed1 c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n chuy\u00ean tr\u00e1ch do T\u1ed5ng Li\u00ean \u0111o\u00e0n th\u00f4ng b\u00e1o th\u00ec l\u1ea5y s\u1ed1 c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n chuy\u00ean tr\u00e1ch T\u1ed5ng Li\u00ean \u0111o\u00e0n th\u00f4ng b\u00e1o l\u00e0m c\u0103n c\u1ee9 t\u00ednh h\u1ed7 tr\u1ee3.<\/span><\/p>\n

– Kinh ph\u00ed h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a kh\u00f4ng cao h\u01a1n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 kinh ph\u00ed v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi t\u1ed5ng s\u1ed1 kinh ph\u00ed t\u00ednh theo bi\u00ean ch\u1ebf T\u1ed5ng Li\u00ean \u0111o\u00e0n giao x \u0111\u1ecbnh m\u1ee9c chi do T\u1ed5ng Li\u00ean \u0111o\u00e0n th\u00f4ng b\u00e1o h\u00e0ng n\u0103m.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00e2n \u0111\u1ed1i \u0111\u01b0\u1ee3c thu, chi ph\u1ea3i h\u1ed7 tr\u1ee3 ngo\u00e0i quy \u0111\u1ecbnh tr\u00ean, \u0110o\u00e0n Ch\u1ee7 t\u1ecbch T\u1ed5ng Li\u00ean \u0111o\u00e0n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

d) S\u1eed d\u1ee5ng s\u1ed1 thu c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n.<\/span><\/p>\n

S\u1ed1 thu c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 chi cho C\u01a1 quan T\u1ed5ng Li\u00ean \u0111o\u00e0n, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1ed5ng Li\u00ean \u0111o\u00e0n; c\u1ea5p h\u1ed7 tr\u1ee3 cho c\u00e1c \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh tr\u00ean; d\u1ef1 ph\u00f2ng c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n v\u00e0 h\u1ed7 tr\u1ee3 kh\u00e1c cho c\u00e1c \u0111\u01a1n v\u1ecb theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a \u0110o\u00e0n Ch\u1ee7 t\u1ecbch T\u1ed5ng Li\u00ean \u0111o\u00e0n.<\/span><\/p>\n

Ch\u01b0\u01a1ng 4.<\/strong><\/span><\/h1>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n<\/span><\/h2>\n

B\u1ed9 T\u00e0i ch\u00ednh T\u1ed5ng Li\u00ean \u0111o\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m tham m\u01b0u cho \u0110o\u00e0n Ch\u1ee7 t\u1ecbch T\u1ed5ng Li\u00ean \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n, ch\u1ec9 ti\u00eau thu, n\u1ed9p, \u0111\u1ecbnh m\u1ee9c chi, \u0111\u1ecbnh m\u1ee9c c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n chuy\u00ean tr\u00e1ch l\u00e0m c\u01a1 s\u1edf giao d\u1ef1 to\u00e1n h\u00e0ng n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 9. Tr\u00e1ch nhi\u1ec7m c\u1ee7a L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1; C\u00f4ng \u0111o\u00e0n ng\u00e0nh TW v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng<\/span><\/h2>\n

1. Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1; C\u00f4ng \u0111o\u00e0n ng\u00e0nh TW v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ph\u1ed1i h\u1ee3p v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ec9nh, qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

2. C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00e0y, L\u0110L\u0110 c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1; C\u00f4ng \u0111o\u00e0n ng\u00e0nh TW v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ban h\u00e0nh Quy \u0111\u1ecbnh ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng \u0111o\u00e0n c\u1ea5p m\u00ecnh v\u00e0 c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf.<\/span><\/p>\n

H\u00e0ng n\u0103m ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n, \u0111\u1ecbnh m\u1ee9c chi, ch\u1ec9 ti\u00eau thu, n\u1ed9p, c\u1ea5p h\u1ed7 tr\u1ee3 l\u00e0m c\u01a1 s\u1edf giao d\u1ef1 to\u00e1n cho c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf.<\/span><\/p>\n

3. Ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi cho ho\u1ea1t \u0111\u1ed9ng c\u00f4ng \u0111o\u00e0n v\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7, ch\u0103m lo cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, qu\u1ea3n l\u00fd, thanh quy\u1ebft to\u00e1n thu, chi ngu\u1ed3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ch\u01b0a th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf.<\/span><\/p>\n

4. Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1; C\u00f4ng \u0111o\u00e0n ng\u00e0nh TW v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ph\u1ed1i h\u1ee3p v\u1edbi C\u01a1 quan T\u00e0i ch\u00ednh, Thu\u1ebf, Thanh tra c\u00f9ng c\u1ea5p t\u1ed5 ch\u1ee9c thanh tra, ki\u1ec3m tra vi\u1ec7c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p. Ki\u1ebfn ngh\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh ho\u1eb7c kh\u1edfi ki\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Lu\u1eadt C\u00f4ng \u0111o\u00e0n n\u0103m 2012 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n

\u0110i\u1ec1u 10. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u1ee6y ban Ki\u1ec3m tra, Ban T\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p<\/span><\/h2>\n

\u1ee6y ban Ki\u1ec3m tra, Ban T\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra vi\u1ec7c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, ki\u1ec3m tra vi\u1ec7c qu\u1ea3n l\u00fd, ph\u00e2n ph\u1ed1i, s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc Quy\u1ebft \u0111\u1ecbnh 1935\/Q\u0110-TL\u0110 v\u1ec1 vi\u1ec7c ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o <\/p>\n","protected":false},"author":7,"featured_media":19088,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2222,2223],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18318"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18318"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18318\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19088"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18318"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}