{"id":19843,"date":"2015-12-25T03:58:31","date_gmt":"2015-12-25T03:58:31","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19843"},"modified":"2016-12-07T06:36:59","modified_gmt":"2016-12-07T06:36:59","slug":"quy-dinh-ve-bao-cao-tai-chinh-nha-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19843","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo Lu\u1eadt k\u1ebf to\u00e1n 2015"},"content":{"rendered":"
\"Quy

Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p><\/div>\n

Lu\u1eadt k\u1ebf to\u00e1n 2015 m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 30\u00a0Lu\u1eadt k\u1ebf to\u00e1n 2015 quy \u0111\u1ecbnh v\u1ec1\u00a0B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc nh\u01b0 sau:<\/span><\/strong><\/span><\/h2>\n

1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan kh\u00e1c thu\u1ed9c khu v\u1ef1c nh\u00e0 n\u01b0\u1edbc, d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 thuy\u1ebft minh v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, n\u1ee3 c\u00f4ng, v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p, t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc g\u1ed3m:<\/span><\/p>\n

a) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

b) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

c) B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7;<\/span><\/p>\n

d) Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c, tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i; ch\u1ec9 \u0111\u1ea1o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh thu\u1ed9c ph\u1ea1m vi \u0111\u1ecba ph\u01b0\u01a1ng, tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p;<\/span><\/p>\n

b) C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

4. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 tr\u00ecnh Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n 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.<\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 n\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n l\u1eadp, c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, \u0111\u1ecba ph\u01b0\u01a1ng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam:\u00a0Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt k\u1ebf to\u00e1n 2015 v\u1edbi r\u1ea5t nhi\u1ec1u \u0111i\u1ec3m m\u1edbi \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2017, thay th\u1ebf ho\u00e0n to\u00e0n Lu\u1eadt k\u1ebf to\u00e1n 2003, K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi b\u1ea1n \u0111\u1ecdc Quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc theo Lu\u1eadt k\u1ebf to\u00e1n 2015<\/p>\n","protected":false},"author":7,"featured_media":19920,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2409],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19843"}],"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=19843"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19843\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19920"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19843"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}