{"id":31673,"date":"2019-02-22T01:30:26","date_gmt":"2019-02-22T01:30:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31673"},"modified":"2019-02-16T04:27:58","modified_gmt":"2019-02-16T04:27:58","slug":"nghi-dinh-25-2017-nd-cp-ve-bao-cao-tai-chinh-nha-nuoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31673","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 25\/2017\/N\u0110-CP v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"\n\n\n\n
CH\u00cdNH PH\u1ee6
\n——-<\/strong><\/b><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/b><\/td>\n<\/tr>\n
S\u1ed1: 25\/2017\/N\u0110-CP<\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng\u00a00<\/em>3 n\u0103m 2017<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/b><\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/b><\/p>\n

V\u1ec0 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH NH\u00c0 N\u01af\u1edaC<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5\u00a0<\/em>ch\u1ee9c\u00a0Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 19\u00a0th\u00e1ng\u00a06 n\u0103m 2015;<\/em><\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 30 Lu\u1eadt k\u1ebf to\u00e1n ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/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

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9\u00a0T\u00e0i ch\u00ednh;<\/em><\/p>\n

Ch\u00ednh ph\u1ee7<\/em>\u00a0ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o\u00a0t\u00e0i ch\u00ednh\u00a0nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/b><\/p>\n

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

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

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh 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.<\/p>\n

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

    \n
  1. C\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 nhi\u1ec7m v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c c\u00f3 nhi\u1ec7m v\u1ee5 cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m:<\/li>\n
  2. a) B\u1ed9 T\u00e0i ch\u00ednh;<\/li>\n
  3. b) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p;<\/li>\n
  4. c) C\u01a1 quan qu\u1ea3nl\u00fd, th\u1ef1c hi\u1ec7n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p;<\/li>\n
  5. d) C\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p;<\/li>\n<\/ol>\n

    \u0111) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n

      \n
    1. e) C\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ng\u00e2n s\u00e1ch;<\/li>\n
    2. g) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n
    3. C\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n

      \u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong><\/b><\/p>\n

        \n
      1. B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh: L\u00e0 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 c\u00e1c \u0110i\u1ec1u 16, \u0110i\u1ec1u 17, \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u1eadp theo bi\u1ec3u m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 cung c\u1ea5p c\u00e1c th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi (n\u1ebfu c\u00f3), ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/li>\n
      2. B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n: L\u00e0 b\u00e1o c\u00e1o do Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n l\u1eadp, ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd tr\u00ean ph\u1ea1m vi qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh (g\u1ecdi chung l\u00e0 huy\u1ec7n) \u0111\u1ec3ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n

        \u0110i\u1ec1u 4. Ph\u1ea1m vi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

          \n
        1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c (g\u1ecdi chung l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c) v\u00e0 tr\u00ean ph\u1ea1m vi t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (g\u1ecdi chung l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh).<\/li>\n
        2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/li>\n
        3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd tr\u00ean ph\u1ea1m vi t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng (g\u1ecdi chung l\u00e0 t\u1ec9nh).<\/li>\n<\/ol>\n

          Ch\u01b0\u01a1ng II<\/strong><\/b><\/p>\n

          N\u1ed8I DUNG B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH NH\u00c0 N\u01af\u1edaC<\/strong><\/b><\/p>\n

          \u0110i\u1ec1u 5. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

            \n
          1. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p,d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n; n\u1ee3 ph\u1ea3i tr\u1ea3; ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
          2. N\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc:<\/li>\n
          3. a) T\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

            T\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc giao cho c\u00e1c\u00a0\u0111\u01a1n\u00a0v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1eafm gi\u1eef, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh: Ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n; c\u00e1c kho\u1ea3n ph\u1ea3i thu; h\u00e0ng t\u1ed3n kho;\u00a0\u0111\u1ea7u t\u01b0\u00a0t\u00e0i ch\u00ednh; cho vay; t\u00e0i s\u1ea3n c\u1ed1\u00a0\u0111\u1ecbnh h\u1eefu h\u00ecnh; x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh; t\u00e0i s\u1ea3n kh\u00e1c.<\/p>\n

              \n
            1. b) N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

              N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7, n\u1ee3 c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3.<\/p>\n

                \n
              1. c) Ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                Ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n; th\u1eb7ng d\u01b0 (ho\u1eb7c th\u00e2m h\u1ee5t) l\u0169y\u00a0k\u1ebf\u00a0t\u1eeb\u00a0ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n v\u1ed1n kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                  \n
                1. Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c v\u00e0 t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                  \u0110i\u1ec1u 6. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

                    \n
                  1. B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu nh\u1eadp, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh trong k\u1ef3 b\u00e1o c\u00e1o.<\/li>\n
                  2. N\u1ed9i dung B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc:<\/li>\n
                  3. a) Thu nh\u1eadp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                    Thu nh\u1eadp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m doanh thu thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (doanh thu thu\u1ebf; doanh thu ph\u00ed, l\u1ec7 ph\u00ed; doanh thu t\u1eeb d\u1ea7u th\u00f4 v\u00e0 kh\u00ed thi\u00ean nhi\u00ean; doanh thu t\u1eeb v\u1ed1n g\u00f3p v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a nh\u00e0 n\u01b0\u1edbc; doanh\u00a0thu t\u1eeb vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0 doanh thu kh\u00e1c) v\u00e0 doanh thu kh\u00f4ng thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u00e1t sinh\u00a0trong\u00a0k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                      \n
                    1. b) Chi ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                      Chi ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (chi ph\u00ed ti\u1ec1n\u00a0l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi ph\u00ed kh\u00e1c cho con ng\u01b0\u1eddi; chi ph\u00ed h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; chi ph\u00ed hao m\u00f2n; chi ph\u00ed h\u1ed7 tr\u1ee3 v\u00e0 b\u1ed5 sung; chi ph\u00ed l\u00e3i vay, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n vay v\u00e0 chi ph\u00ed kh\u00e1c) v\u00e0 chi\u00a0ph\u00ed t\u1eeb ngu\u1ed3n ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u00e1t sinh trong k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

                        \n
                      1. c)K\u1ebft qu\u1ea3ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                        K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa thu nh\u1eadp v\u00e0 chi ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o, ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 th\u1eb7ng d\u01b0 (thu nh\u1eadp l\u1edbn h\u01a1n chi ph\u00ed) ho\u1eb7c th\u00e2m h\u1ee5t (thu nh\u1eadp nh\u1ecf h\u01a1n chi ph\u00ed) c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                          \n
                        1. Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c v\u00e0 t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                          \u0110i\u1ec1u 7. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/strong><\/b><\/p>\n

                            \n
                          1. B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, bao g\u1ed3m c\u00e1c lu\u1ed3ng ti\u1ec1n thu v\u00e0o, c\u00e1c lu\u1ed3ng ti\u1ec1n chi ra t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o; s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3mk\u1ebftth\u00fac k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh.<\/li>\n
                          2. N\u1ed9i dung B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7:<\/li>\n
                          3. a) Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                            Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

                              \n
                            1. b) Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                              Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c, kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                \n
                              1. c) Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                                Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i vay, tr\u1ea3 n\u1ee3 vay v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                  \n
                                1. Bi\u1ec3u m\u1eabu B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 to\u00e0n qu\u1ed1c v\u00e0 t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                  \u0110i\u1ec1u 8. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

                                    \n
                                  1. Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3i th\u00edch v\u00e0 b\u1ed5 sung c\u00e1c th\u00f4ng tin 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, t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c m\u1ed9t t\u1ec9nh.<\/li>\n
                                  2. N\u1ed9idung Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                                    N\u1ed9i dung Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u00e1c th\u00f4ng tin chung\u00a0v\u1ec1\u00a0t\u00ecnh h\u00ecnh\u00a0kinh t\u1ebf, x\u00e3 h\u1ed9i; th\u00f4ng tin chung\u00a0v\u1ec1\u00a0c\u01a1 s\u1edf, ch\u00ednh s\u00e1ch k\u1ebf\u00a0to\u00e1n \u00e1p d\u1ee5ng; th\u00f4ng tin b\u1ed5 sung, ph\u00e2n t\u00edch 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 nh\u00e0 n\u01b0\u1edbc; thuy\u1ebft minh, gi\u1ea3i tr\u00ecnh v\u1ec1 ch\u00eanh l\u1ec7ch th\u00f4ng tin tr\u1ecdng y\u1ebfu gi\u1eefa B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                      \n
                                    1. Bi\u1ec3u m\u1eabu thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c v\u00e0 t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n

                                      Ch\u01b0\u01a1ng III<\/strong><\/b><\/p>\n

                                      L\u1eacP, C\u00d4NG KHAI B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH NH\u00c0 N\u01af\u1edaC<\/strong><\/b><\/p>\n

                                      \u0110i\u1ec1u 9. Quy\u1ec1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

                                        \n
                                      1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc gi\u00fap B\u1ed9 T\u00e0i ch\u00ednh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c \u0111\u1ec3 tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i.<\/li>\n
                                      2. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh theo ch\u1ec9 \u0111\u1ea1o c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, tr\u00ecnh\u1ee6y bannh\u00e2n d\u00e2n t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh v\u00e0 g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c.<\/li>\n
                                      3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kh\u00f4ng ch\u1ea5p h\u00e0nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbpth\u1eddich\u1ebf \u0111\u1ed9 cung\u00a0c\u1ea5p\u00a0th\u00f4ng tin cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c\u00a0c\u1ea5p\u00a0quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17, \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n c\u00f4ng khai danh s\u00e1ch v\u00e0 t\u1ea1m d\u1eebng chi ng\u00e2n s\u00e1ch c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c n\u00e0y, tr\u1eeb c\u00e1c kho\u1ea3n chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p x\u00e3 h\u1ed9i, h\u1ecdc b\u1ed5ng v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n chi c\u1ea5p thi\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u00a0Vi\u1ec7c c\u1ea5p ph\u00e1t, chi tr\u1ea3 ch\u1ec9\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u1edf l\u1ea1i khi c\u01a1 quan, \u0111\u01a1n v\u1ecb,\u00a0t\u1ed5 ch\u1ee9c\u00a0\u0111\u00e3 ch\u1ea5p h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

                                        \u0110i\u1ec1u 10. Quy tr\u00ecnh l\u1eadp, g\u1eedi b\u00e1o c\u00e1o\u00a0t\u1ed5ng h\u1ee3p\u00a0th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n<\/strong><\/b><\/p>\n

                                          \n
                                        1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o theo quy tr\u00ecnh sau:<\/li>\n
                                        2. a) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i th\u00f4ng tintr\u00eanc\u00e1c B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n
                                        3. b) Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u00e0n thi\u1ec7n B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin;<\/li>\n
                                        4. c) T\u1ed5ng h\u1ee3p th\u00f4ng tin b\u00e1o c\u00e1o v\u00e0 x\u1eed l\u00fd c\u00e1c th\u00f4ng tin tr\u00f9ng l\u1eafp;<\/li>\n
                                        5. d) L\u1eadp B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n theo bi\u1ec3u m\u1eabuquy \u0111\u1ecbnh;<\/li>\n<\/ol>\n

                                          \u0111) G\u1eedi B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh, \u0111\u1ed3ng th\u1eddi g\u1eedi\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ed3ng c\u1ea5p \u0111\u1ec3 bi\u1ebft.<\/p>\n

                                            \n
                                          1. Th\u1eddi h\u1ea1n l\u1eadp, g\u1eedi B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n: Tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/li>\n<\/ol>\n

                                            \u0110i\u1ec1u 11. Quy tr\u00ecnh l\u1eadp, g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh<\/strong><\/b><\/p>\n

                                              \n
                                            1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh l\u1eadp, g\u1eedi b\u00e1o c\u00e1o theo quy tr\u00ecnh sau:<\/li>\n
                                            2. a) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c\u0111\u01a1n v\u1ecbquy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n
                                            3. b) Ph\u1ed1i h\u1ee3p v\u1edbi S\u1edf T\u00e0i ch\u00ednh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u00e0n thi\u1ec7n B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh;<\/li>\n
                                            4. c) T\u1ed5ng h\u1ee3p th\u00f4ng tin b\u00e1o c\u00e1o v\u00e0 x\u1eed l\u00fd c\u00e1c th\u00f4ng tin tr\u00f9ng l\u1eafp;<\/li>\n
                                            5. d) L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh;<\/li>\n<\/ol>\n

                                              \u0111) G\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c; g\u1eedi S\u1edf T\u00e0i ch\u00ednh \u0111\u1ec3 bi\u1ebft; \u0111\u1ed3ng th\u1eddi tr\u00ecnh\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh \u0111\u1ec3 b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh.<\/p>\n

                                                \n
                                              1. Th\u1eddi h\u1ea1n l\u1eadp, g\u1eedi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh: Tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 10 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/li>\n
                                              2. \u1ee6y bannh\u00e2n d\u00e2n t\u1ec9nh b\u00e1o c\u00e1o tr\u01b0\u1edbc H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                                \u0110i\u1ec1u 12. Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c<\/strong><\/b><\/p>\n

                                                  \n
                                                1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u1eadp, g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c theo quy tr\u00ecnh sau:<\/li>\n
                                                2. a) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ph\u00e2n lo\u1ea1i th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c\u0111\u01a1n v\u1ecbquy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n
                                                3. b) Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u00e0n thi\u1ec7n th\u00f4ng tin b\u00e1o c\u00e1o;<\/li>\n
                                                4. c) T\u1ed5ng h\u1ee3p th\u00f4ng tin b\u00e1o c\u00e1o v\u00e0 x\u1eed l\u00fd c\u00e1c th\u00f4ng tin tr\u00f9ng l\u1eafp;<\/li>\n
                                                5. d) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c theo bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh.<\/li>\n
                                                6. B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c ch\u1eadm nh\u1ea5t l\u00e0 14 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n
                                                7. Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i ch\u1eadm nh\u1ea5t l\u00e0 18 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ol>\n

                                                  \u0110i\u1ec1u 13. K\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

                                                  B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c v\u00e0 t\u1ec9nh \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n

                                                  \u0110i\u1ec1u 14. C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

                                                    \n
                                                  1. N\u1ed9i dung c\u00f4ng khai:<\/li>\n
                                                  2. a)\u1ee6y bannh\u00e2n d\u00e2n t\u1ec9nh c\u00f4ng khai c\u00e1c th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh, bao g\u1ed3m: T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; n\u1ee3 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; t\u00ecnh h\u00ecnh thu nh\u1eadp, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi t\u1ec9nh; tr\u1eeb s\u1ed1 li\u1ec7u chi ti\u1ebft thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ed1c ph\u00f2ng, an ninh, d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/li>\n
                                                  3. b) B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai c\u00e1c th\u00f4ng tin trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c, bao g\u1ed3m: T\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; n\u1ee3 c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; t\u00ecnh h\u00ecnh thu nh\u1eadp, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc; t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c; tr\u1eeb s\u1ed1 li\u1ec7u chi ti\u1ebft thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ed1c ph\u00f2ng, an ninh, d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/li>\n
                                                  4. H\u00ecnh th\u1ee9c c\u00f4ng khai:<\/li>\n<\/ol>\n

                                                    Vi\u1ec7c c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c: Ph\u00e1t h\u00e0nh \u1ea5n ph\u1ea9m, ni\u00eam y\u1ebft, \u0111\u0103ng tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                                                      \n
                                                    1. Th\u1eddi h\u1ea1n c\u00f4ng khai:<\/li>\n
                                                    2. a)\u1ee6y bannh\u00e2n d\u00e2n t\u1ec9nh c\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u01b0\u1edbc H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n t\u1ec9nh;<\/li>\n
                                                    3. b) B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i.<\/li>\n<\/ol>\n

                                                      \u0110i\u1ec1u 15. X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 l\u01b0u tr\u1eef b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/strong><\/b><\/p>\n

                                                        \n
                                                      1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, khai th\u00e1c v\u00e0 duy tr\u00ec c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o an to\u00e0n, ph\u00f9 h\u1ee3p v\u00e0 hi\u1ec7u qu\u1ea3.<\/li>\n
                                                      2. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ed5 ch\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi d\u1ea1ng th\u00f4ng tin tr\u00ean gi\u1ea5y ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
                                                      3. Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc: L\u01b0u tr\u1eef v\u0129nh vi\u1ec5n.<\/li>\n<\/ol>\n

                                                        Ch\u01b0\u01a1ng IV<\/strong><\/b><\/p>\n

                                                        TR\u00c1CH NHI\u1ec6M C\u1ee6A C\u00c1C C\u01a0 QUAN, \u0110\u01a0N V\u1eca TRONG VI\u1ec6C CUNG C\u1ea4P TH\u00d4NG TIN L\u1eacP B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH NH\u00c0 N\u01af\u1edaC<\/strong><\/b><\/p>\n

                                                        \u0110i\u1ec1u 16. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh huy\u1ec7n<\/strong><\/b><\/p>\n

                                                          \n
                                                        1. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n; c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n; x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n c\u00f3tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh, g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n.<\/li>\n<\/ol>\n

                                                          C\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1 thu\u1ed9c c\u1ea5p huy\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n.<\/p>\n

                                                            \n
                                                          1. C\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n.<\/li>\n
                                                          2. Th\u1eddi h\u1ea1nl\u1eadp, g\u1eedi B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh: Tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 4 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/li>\n
                                                          3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh bi\u1ec3u m\u1eabu v\u00e0 h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u1ed5ng h\u1ee3p, l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                            \u0110i\u1ec1u 17. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb cung c\u1ea5p th\u00f4ng tin l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ec9nh<\/strong><\/b><\/p>\n

                                                              \n
                                                            1. C\u01a1 quan qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh; c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c do \u0111\u01a1n v\u1ecb m\u00ecnh qu\u1ea3n l\u00fd, g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh.<\/li>\n<\/ol>\n

                                                              \u0110\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1 thu\u1ed9c c\u1ea5p t\u1ec9nh c\u00f3\u00a0tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh.<\/p>\n

                                                                \n
                                                              1. C\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbcc\u1ea5pt\u1ec9nh.<\/li>\n
                                                              2. Th\u1eddi h\u1ea1n l\u1eadp, g\u1eedi B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh: Tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 6 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/li>\n
                                                              3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh bi\u1ec3u m\u1eabu v\u00e0 h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u1ed5ng h\u1ee3p, l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                \u0110i\u1ec1u 18. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c<\/strong><\/b><\/p>\n

                                                                  \n
                                                                1. C\u01a1 quan qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trung \u01b0\u01a1ng; c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1oc\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c do \u0111\u01a1n v\u1ecb m\u00ecnh qu\u1ea3n l\u00fd, g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ol>\n

                                                                  \u0110\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1 trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                                    \n
                                                                  1. C\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                                                  2. Th\u1eddi h\u1ea1n l\u1eadp, g\u1eedi B\u00e1o c\u00e1o cung c\u1ea5p th\u00f4ng tin t\u00e0i ch\u00ednh: Tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 10 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/li>\n
                                                                  3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh bi\u1ec3u m\u1eabu v\u00e0 h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh t\u1ed5ng h\u1ee3p, l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n

                                                                    Ch\u01b0\u01a1ng V<\/strong><\/b><\/p>\n

                                                                    \u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/b><\/p>\n

                                                                    \u0110i\u1ec1u 19. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/b><\/p>\n

                                                                      \n
                                                                    1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018.<\/li>\n
                                                                    2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c l\u1eadp theo s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh n\u0103m 2018.<\/li>\n<\/ol>\n

                                                                      \u0110i\u1ec1u 20. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/b><\/p>\n

                                                                        \n
                                                                      1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ki\u1ec3m tra, \u0111\u00f4n \u0111\u1ed1c vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                                                      2. B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng v\u00e0 Ch\u1ee7 t\u1ecbch\u1ee6y bannh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m\u00a0t\u1ed5 ch\u1ee9c\u00a0thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/li>\n<\/ol>\n

                                                                        \n\n\n\n
                                                                        \u00a0<\/em><\/strong><\/b><\/p>\n

                                                                        N\u01a1i nh\u1eadn:
                                                                        \n<\/em><\/strong><\/b>– Ban B\u00ed\u00a0th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
                                                                        \n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
                                                                        \n– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
                                                                        \n– H\u0110ND,\u00a0UBND\u00a0c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
                                                                        \n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
                                                                        \n– V\u0103n ph\u00f2ng T\u1ed5ng\u00a0B\u00ed\u00a0th\u01b0;
                                                                        \n–\u00a0V\u0103n\u00a0ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
                                                                        \n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
                                                                        \n– H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c\u00a0\u1ee6y ban\u00a0c\u1ee7a Qu\u1ed1c h\u1ed9i;
                                                                        \n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
                                                                        \n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
                                                                        \n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
                                                                        \n–\u00a0\u1ee6y ban\u00a0Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;
                                                                        \n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
                                                                        \n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
                                                                        \n–\u00a0\u1ee6y ban\u00a0trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
                                                                        \n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
                                                                        \n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110\u00a0C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
                                                                        \n– L\u01b0u: VT, KTTH (3b).KN<\/td>\n

                                                                        		\n

                                                                        TM. CH\u00cdNH PH\u1ee6
                                                                        \nTH\u1ee6 T\u01af\u1edaNG<\/p>\n

                                                                        Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/strong><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                                                                        CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 25\/2017\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng\u00a003 n\u0103m 2017 \u00a0 NGH\u1eca \u0110\u1ecaNH V\u1ec0 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH NH\u00c0 N\u01af\u1edaC C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5\u00a0ch\u1ee9c\u00a0Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 19\u00a0th\u00e1ng\u00a06 n\u0103m 2015; C\u0103n c\u1ee9 kho\u1ea3n 5 \u0110i\u1ec1u 30 Lu\u1eadt k\u1ebf..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31673"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31673"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31673\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31673"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}