{"id":31682,"date":"2019-02-26T01:30:37","date_gmt":"2019-02-26T01:30:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31682"},"modified":"2019-02-22T03:50:53","modified_gmt":"2019-02-22T03:50:53","slug":"thong-tu-107-2017-tt-btc-huong-dan-che-do-ke-toan-hanh-chinh-su-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31682","title":{"rendered":"Th\u00f4ng t\u01b0 107\/2017\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/b>
\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:\u00a0107\/2017\/TT-BTC<\/td>\nH\u00e0 N\u1ed9i<\/em>, ng\u00e0y\u00a0<\/em>10<\/em>\u00a0th\u00e1ng\u00a0<\/em>10<\/em>\u00a0n\u0103m 20<\/em>17<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

TH\u00d4NG T\u01af<\/strong><\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N H\u00c0NH CH\u00cdNH, S\u1ef0 NGHI\u1ec6P<\/strong><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s<\/em>\u1ed1<\/em>\u00a088\/2015\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/em>1<\/em>74\/2016\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n v\u00e0 Ki<\/em>\u1ec3<\/em>m to\u00e1n,<\/em><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/em><\/p>\n

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

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

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

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn danh m\u1ee5c bi\u1ec3u m\u1eabu v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c; danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n; danh m\u1ee5c m\u1eabu s\u1ed5 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp s\u1ed5 k\u1ebf to\u00e1n; danh m\u1ee5c m\u1eabu b\u00e1o c\u00e1o v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

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

    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho: C\u01a1 quan nh\u00e0 n\u01b0\u1edbc; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c v\u1eadn d\u1ee5ng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh nh\u01b0 doanh nghi\u1ec7p, \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh; t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p).<\/li>\n
  2. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p, n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f3 ti\u1ebfp nh\u1eadn vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00f3 ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i th\u00ec ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 04 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

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

    QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/b><\/p>\n

    \u0110i\u1ec1u 3. Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

      \n
    1. C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t m\u1eabu ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n thu\u1ed9c lo\u1ea1i b\u1eaft bu\u1ed9c quy \u0111\u1ecbnh trong Th\u00f4ng t\u01b0 n\u00e0y. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb thu\u1ed9c lo\u1ea1i b\u1eaft bu\u1ed9c.<\/li>\n
    2. Ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c, \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf m\u1eabu ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebfph\u00e1t sinh. M\u1eabu ch\u1ee9ng t\u1eeb t\u1ef1 thi\u1ebft k\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng t\u1ed1i thi\u1ec3u 7 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u0110i\u1ec1u 16 Lu\u1eadt K\u1ebf to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi ch\u00e9p v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/li>\n
    3. \u0110\u1ed1i v\u1edbi m\u1eabu ch\u1ee9ng t\u1eeb in s\u1eb5n ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n c\u1ea9n th\u1eadn, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 h\u01b0 h\u1ecfng, m\u1ee5c n\u00e1t. S\u00e9c, Bi\u00ean lai thu ti\u1ec1n v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 ti\u1ec1n.<\/li>\n
    4. Danh m\u1ee5c, m\u1eabu v\u00e0 gi\u1ea3i th\u00edch ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n b\u1eaft bu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

      \u0110i\u1ec1u 4. Quy \u0111\u1ecbnh v\u1ec1 t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

        \n
      1. T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c, c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u00e0 c\u00e1c ngu\u1ed3n kinh ph\u00ed kh\u00e1c; t\u00ecnh h\u00ecnh thu, chi ho\u1ea1t \u0111\u1ed9ng, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u1edf c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/li>\n
      2. Ph\u00e2n lo\u1ea1i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/li>\n
      3. a) C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n trong b\u1ea3ng g\u1ed3m t\u00e0i kho\u1ea3n t\u1eeb lo\u1ea1i 1 \u0111\u1ebfn lo\u1ea1i 9, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n k\u00e9p (h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111\u1ed1i \u1ee9ng gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n). T\u00e0i kho\u1ea3n trong b\u1ea3ng d\u00f9ng \u0111\u1ec3 k\u1ebfto\u00e1n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh (g\u1ecdi t\u1eaft l\u00e0 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh), \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed, th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) c\u1ee7a \u0111\u01a1n v\u1ecb trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n
      4. b) Lo\u1ea1i t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng g\u1ed3m t\u00e0i kho\u1ea3n lo\u1ea1i 0, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u01a1n (kh\u00f4ng h\u1ea1ch to\u00e1n b\u00fat to\u00e1n \u0111\u1ed1i \u1ee9ng gi\u1eefa c\u00e1c t\u00e0i kho\u1ea3n). C\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng li\u00ean quan \u0111\u1ebfn ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00f3 ngu\u1ed3n g\u1ed1c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (TK 004, 006, 008, 009, 012, 013, 014, 018) ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, theo ni\u00ean \u0111\u1ed9 (n\u0103m tr\u01b0\u1edbc, n\u0103m nay, n\u0103m sau (n\u1ebfu c\u00f3)) v\u00e0 theo c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
      5. c) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t nghi\u1ec7p v\u1ee5 kinh t\u1ebf t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ti\u1ebfp nh\u1eadn, s\u1eed d\u1ee5ng: ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p; ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i; ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i th\u00ec k\u1ebf to\u00e1n v\u1eeba ph\u1ea3i h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n theo c\u00e1c t\u00e0i kho\u1ea3n trong b\u1ea3ng, \u0111\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng, chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ni\u00ean \u0111\u1ed9 ph\u00f9 h\u1ee3p.<\/li>\n
      6. L\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n:<\/li>\n
      7. a) C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb.<\/li>\n
      8. b) \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c b\u1ed5 sung t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n

        – \u0110\u01b0\u1ee3c b\u1ed5 sung t\u00e0i kho\u1ea3n chi ti\u1ebft cho c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n (Ph\u1ee5 l\u1ee5c s\u1ed1 02) k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p b\u1ed5 sung t\u00e0i kho\u1ea3n ngang c\u1ea5p v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf\u00a0to\u00e1n (Ph\u1ee5 l\u1ee5c s\u1ed1 02) k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n

          \n
        1. Danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, gi\u1ea3i th\u00edch n\u1ed9i dung, k\u1ebft c\u1ea5u v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u00eau t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 02 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

          \u0110i\u1ec1u 5. Quy \u0111\u1ecbnh v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n<\/strong><\/b><\/p>\n

            \n
          1. \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ph\u1ea3i m\u1edf s\u1ed5 k\u1ebfto\u00e1n \u0111\u1ec3 ghi ch\u00e9p, h\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u gi\u1eef to\u00e0n b\u1ed9 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Vi\u1ec7c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n
          2. \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 ti\u1ebfp nh\u1eadn, s\u1eed d\u1ee5ng: ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p; ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i; ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i ri\u00eang theo M\u1ee5c l\u1ee5c NSNN v\u00e0 theo c\u00e1c y\u00eau c\u1ea7u kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n
          3. C\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n<\/li>\n
          4. a) M\u1ed7i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n cho m\u1ed9t k\u1ef3 k\u1ebfto\u00e1n n\u0103m, bao g\u1ed3m s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/li>\n<\/ol>\n

            T\u00f9y theo h\u00ecnh th\u1ee9c k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng, \u0111\u01a1n v\u1ecb ph\u1ea3i m\u1edf \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang n\u1ed9i dung, tr\u00ecnh t\u1ef1 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi ch\u00e9p \u0111\u1ed1i v\u1edbi t\u1eebng m\u1eabu s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

            S\u1ed5 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch, ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i ph\u1ea3n \u00e1nh chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 theo d\u00f5i vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i.<\/p>\n

            S\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i qu\u00e1 tr\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3n \u00e1nh chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0m c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 theo y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3.<\/p>\n

              \n
            1. b) M\u1eabu s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p:<\/li>\n<\/ol>\n

              – S\u1ed5 Nh\u1eadt k\u00fd d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh theo tr\u00ecnh t\u1ef1 th\u1eddi gian. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p vi\u1ec7c ghi ch\u00e9p theo tr\u00ecnh t\u1ef1 th\u1eddi gian v\u1edbi vi\u1ec7c ph\u00e2n lo\u1ea1i, h\u1ec7 th\u1ed1ng h\u00f3a c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh \u0111\u00e3 ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf. S\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 Nh\u1eadt k\u00fd ph\u1ea3n \u1ea3nh t\u1ed5ng s\u1ed1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n

              – S\u1ed5 C\u00e1i d\u00f9ng \u0111\u1ec3 ghi ch\u00e9p c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh theo n\u1ed9i dung kinh t\u1ebf (theo t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n). Tr\u00ean S\u1ed5 C\u00e1i c\u00f3 th\u1ec3 k\u1ebft h\u1ee3p vi\u1ec7c ghi ch\u00e9p theo tr\u00ecnh t\u1ef1 th\u1eddi gian ph\u00e1t sinh v\u00e0 n\u1ed9i dung kinh t\u1ebf c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh.\u00a0S\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 C\u00e1i ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh t\u00e0i s\u1ea3n, ngu\u1ed3n kinh ph\u00ed v\u00e0 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed.<\/p>\n

                \n
              1. c) M\u1eabu s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft:<\/li>\n<\/ol>\n

                S\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft d\u00f9ng \u0111\u1ec3 ghi chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf\u00a0t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n theo y\u00eau c\u1ea7u\u00a0qu\u1ea3n l\u00fd m\u00e0 S\u1ed5 C\u00e1i ch\u01b0a ph\u1ea3n \u00e1nh chi ti\u1ebft. S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5\u00a0k\u1ebf to\u00e1n chi ti\u1ebft cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ee5 th\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd trong n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb v\u00e0 vi\u1ec7c t\u00ednh, l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                C\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng k\u1ebf to\u00e1n ri\u00eang bi\u1ec7t, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau (c\u1ed9t, h\u00e0ng) tr\u00ean s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n

                  \n
                1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u1eef v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n<\/li>\n
                2. a) S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd, ph\u00e2n c\u00f4ng r\u00f5 r\u00e0ng tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n gi\u1eef v\u00e0 ghi s\u1ed5. S\u1ed5 k\u1ebf to\u00e1n giao cho nh\u00e2n vi\u00ean n\u00e0o th\u00ec nh\u00e2n vi\u00ean \u0111\u00f3 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung ghi trong s\u1ed5 trong su\u1ed1t th\u1eddi gian gi\u1eef v\u00e0 ghi s\u1ed5.<\/li>\n
                3. b) Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u00e2n vi\u00ean gi\u1eef v\u00e0 ghi s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c b\u00e0n giao tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n gi\u1eefa nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u0169 v\u1edbi nh\u00e2n vi\u00ean k\u1ebf to\u00e1n m\u1edbi. Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n c\u0169 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 to\u00e0n b\u1ed9 nh\u1eefng n\u1ed9i dung ghi trong s\u1ed5 trong su\u1ed1t th\u1eddi gian gi\u1eef v\u00e0 ghi s\u1ed5, nh\u00e2n vi\u00ean k\u1ebf to\u00e1n m\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1eeb ng\u00e0y nh\u1eadn b\u00e0n giao. Bi\u00ean b\u1ea3n b\u00e0n giao ph\u1ea3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n k\u00fd x\u00e1c nh\u1eadn.<\/li>\n
                4. c) S\u1ed5 k\u1ebfto\u00e1n ph\u1ea3i ghi k\u1ecbp th\u1eddi, r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 theo c\u00e1c n\u1ed9i dung c\u1ee7a s\u1ed5. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u01b0\u01a1ng \u1ee9ng d\u00f9ng \u0111\u1ec3 ghi s\u1ed5.<\/li>\n
                5. d) Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i theo tr\u00ecnh t\u1ef1 th\u1eddigian ph\u00e1t sinh c\u1ee7a nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh. Th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m sau ph\u1ea3i k\u1ebf ti\u1ebfp th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1, \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c t\u1eeb khi m\u1edf s\u1ed5 \u0111\u1ebfn khi kh\u00f3as\u1ed5.<\/li>\n
                6. M\u1edf s\u1ed5 k\u1ebf to\u00e1n<\/li>\n
                7. a) Nguy\u00ean t\u1eafc m\u1edf s\u1ed5 k\u1ebf to\u00e1n<\/li>\n<\/ol>\n

                  S\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf v\u00e0o \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c ngay sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp v\u00e0 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.\u00a0S\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c m\u1edf \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch m\u1edbi \u0111\u1ec3 chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb s\u1ed5 k\u1ebf to\u00e1n n\u0103m c\u0169 chuy\u1ec3n sang v\u00e0 ghi ngay nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh m\u1edbi ph\u00e1t sinh thu\u1ed9c n\u0103m m\u1edbi t\u1eeb ng\u00e0y 01\/01 c\u1ee7a n\u0103m t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch m\u1edbi.<\/p>\n

                  S\u1ed1 li\u1ec7u tr\u00ean c\u00e1c s\u1ed5 k\u1ebf to\u00e1n theo d\u00f5i ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc sau ng\u00e0y 31\/12 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n n\u0103m nay sang t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i s\u1ed1 li\u1ec7u ph\u00e1t sinh trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, ph\u1ee5c v\u1ee5 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/p>\n

                  \u0110\u01a1n v\u1ecb \u0111\u01b0\u1ee3c m\u1edf th\u00eam c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

                    \n
                  1. b) Tr\u01b0\u1eddng h\u1ee3p m\u1edf s\u1ed5 k\u1ebf to\u00e1n b\u1eb1ng tay (th\u1ee7 c\u00f4ng):<\/li>\n<\/ol>\n

                    \u0110\u01a1n v\u1ecb k\u1ebf\u00a0to\u00e1n ph\u1ea3i ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ee7a s\u1ed5 k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n

                    – \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n \u0111\u00f3ng th\u00e0nh quy\u1ec3n:<\/p>\n

                    + Ngo\u00e0i b\u00eca (g\u00f3c tr\u00ean b\u00ean tr\u00e1i) ph\u1ea3i ghi t\u00ean \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, gi\u1eefa b\u00eca ghi t\u00ean s\u1ed5, ng\u00e0y, th\u00e1ng n\u0103m l\u1eadp s\u1ed5, ng\u00e0y, th\u00e1ng, n\u0103m kh\u00f3a s\u1ed5, h\u1ecd t\u00ean v\u00e0 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp s\u1ed5, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u; ng\u00e0y, th\u00e1ng, n\u0103m k\u1ebft th\u00fac ghi s\u1ed5 ho\u1eb7c ng\u00e0y chuy\u1ec3n giao s\u1ed5 cho ng\u01b0\u1eddi kh\u00e1c.<\/p>\n

                    + C\u00e1c trang s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i \u0111\u00e1nh s\u1ed1 trang t\u1eeb trang m\u1ed9t (01) \u0111\u1ebfn h\u1ebft trang s\u1ed1 cu\u1ed1i c\u00f9ng, gi\u1eefa hai trang s\u1ed5 ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/p>\n

                    + S\u1ed5 k\u1ebf to\u00e1n sau khi l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c tr\u00ean m\u1edbi \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p ph\u00e1p.<\/p>\n

                    – \u0110\u1ed1i v\u1edbi s\u1ed5 t\u1edd r\u1eddi:<\/p>\n

                    + \u0110\u1ea7u m\u1ed7i s\u1ed5 t\u1edd r\u1eddi ph\u1ea3i ghi r\u00f5 t\u00ean \u0111\u01a1n v\u1ecb, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a t\u1eebng t\u1edd s\u1ed5, t\u00ean s\u1ed5, th\u00e1ng s\u1eed d\u1ee5ng, h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi gi\u1eef s\u1ed5 v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                    + C\u00e1c s\u1ed5 t\u1edd r\u1eddi tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u01b0\u1ee3c Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u v\u00e0 ghi v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u1ebb t\u1edd r\u1eddi.<\/p>\n

                    + C\u00e1c s\u1ed5 t\u1edd r\u1eddi ph\u1ea3i s\u1eafp x\u1ebfp theo th\u1ee9 t\u1ef1 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 d\u1ec5 t\u00ecm.<\/p>\n

                      \n
                    1. c) Tr\u01b0\u1eddng h\u1ee3p l\u1eadp s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed:<\/li>\n<\/ol>\n

                      Ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a s\u1ed5 k\u1ebf\u00a0to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. N\u1ebfu l\u1ef1a ch\u1ecdn l\u01b0u tr\u1eef s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec v\u1eabn ph\u1ea3i in s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ra gi\u1ea5y, \u0111\u00f3ng th\u00e0nh quy\u1ec3n v\u00e0 ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh n\u00eau t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                      C\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f2n l\u1ea1i, n\u1ebfu kh\u00f4ng in ra gi\u1ea5y, m\u00e0 th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed th\u00ec Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m tra c\u1ee9u \u0111\u01b0\u1ee3c trong th\u1eddi h\u1ea1n l\u01b0u tr\u1eef.<\/p>\n

                        \n
                      1. Ghi s\u1ed5 k\u1ebfto\u00e1n<\/li>\n
                      2. a) Vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, m\u1ecdi s\u1ed1 li\u1ec7u ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ch\u1ee9ng minh; ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ed1 v\u00e0 ch\u1eef r\u00f5 r\u00e0ng, li\u00ean t\u1ee5c c\u00f3 h\u1ec7 th\u1ed1ng, kh\u00f4ng \u0111\u01b0\u1ee3c vi\u1ebft t\u1eaft, kh\u00f4ng ghi ch\u1ed3ng \u0111\u00e8, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ecf c\u00e1ch d\u00f2ng.<\/li>\n
                      3. b) Tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng, ph\u1ea3i d\u00f9ng m\u1ef1c kh\u00f4ng phai, kh\u00f4ng d\u00f9ng m\u1ef1c \u0111\u1ecf \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n. Ph\u1ea3i th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 ghi ch\u00e9p v\u00e0 c\u00e1c m\u1eabu s\u1ed5 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 03. Khi ghi h\u1ebft trang s\u1ed5 ph\u1ea3i c\u1ed9ng s\u1ed1 li\u1ec7u c\u1ee7a t\u1eebng trang \u0111\u1ec3 mang s\u1ed1 c\u1ed9ng trang tr\u01b0\u1edbc sang \u0111\u1ea7u trang k\u1ebf ti\u1ebfp, kh\u00f4ng \u0111\u01b0\u1ee3c ghi xen th\u00eam v\u00e0o ph\u00eda tr\u00ean ho\u1eb7c ph\u00eda d\u01b0\u1edbi. N\u1ebfu kh\u00f4ng ghi h\u1ebft trang s\u1ed5ph\u1ea3i g\u1ea1ch ch\u00e9o ph\u1ea7n kh\u00f4ng ghi, kh\u00f4ng t\u1ea9y x\u00f3a, c\u1ea5m d\u00f9ng ch\u1ea5t h\u00f3a h\u1ecdc \u0111\u1ec3 s\u1eeda ch\u1eefa.<\/li>\n
                      4. Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/li>\n<\/ol>\n

                        Kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u00e0 vi\u1ec7c c\u1ed9ng s\u1ed5 \u0111\u1ec3 t\u00ednh ra t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3, b\u00ean C\u00f3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n ho\u1eb7c t\u1ed5ng s\u1ed1 thu, chi, t\u1ed3n qu\u1ef9, nh\u1eadp, xu\u1ea5t, t\u1ed3n kho.<\/p>\n

                          \n
                        1. a) K\u1ef3 kh\u00f3a s\u1ed5<\/li>\n<\/ol>\n

                          – S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 v\u00e0o cu\u1ed1i m\u1ed7i ng\u00e0y. Sau khi kh\u00f3a s\u1ed5 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed5 ti\u1ec1n m\u1eb7t c\u1ee7a k\u1ebf to\u00e1n v\u1edbi s\u1ed5 qu\u1ef9 c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 ti\u1ec1n m\u1eb7t c\u00f3 trong k\u00e9t \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c, kh\u1edbp \u0111\u00fang. Ri\u00eang ng\u00e0y cu\u1ed1i th\u00e1ng ph\u1ea3i l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, sau khi ki\u1ec3m k\u00ea, B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng.<\/p>\n

                          – S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c ph\u1ea3i kh\u00f3a s\u1ed5 v\u00e0o cu\u1ed1i th\u00e1ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi ng\u00e2n h\u00e0ng, kho b\u1ea1c; B\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi ng\u00e2n h\u00e0ng, kho b\u1ea1c (c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c) \u0111\u01b0\u1ee3c l\u01b0u c\u00f9ng S\u1ed5 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c h\u00e0ng th\u00e1ng.<\/p>\n

                          – \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

                          – Ngo\u00e0i ra, \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea \u0111\u1ed9t xu\u1ea5t ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                            \n
                          1. b) Tr\u00ecnh t\u1ef1 kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/li>\n<\/ol>\n

                            (1) \u0110\u1ed1i v\u1edbi ghi s\u1ed5 th\u1ee7 c\u00f4ng:<\/p>\n

                            B\u01b0\u1edbc 1: Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n<\/p>\n

                            – Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, sau khi \u0111\u00e3 ph\u1ea3n \u00e1nh h\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ph\u00e1t sinh trong k\u1ef3 v\u00e0o s\u1ed5\u00a0k\u1ebf to\u00e1n, ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n (n\u1ebfu c\u1ea7n) v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 ghi s\u1ed5, gi\u1eefa s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c s\u1ed5 k\u1ebf to\u00e1n c\u00f3 li\u00ean quan v\u1edbi nhau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 ghi s\u1ed5 v\u00e0 gi\u1eefa c\u00e1c s\u1ed5 k\u1ebf to\u00e1n v\u1edbi nhau. Ti\u1ebfn h\u00e0nh c\u1ed9ng s\u1ed1\u00a0ph\u00e1t sinh tr\u00ean S\u1ed5\u00a0C\u00e1i v\u00e0 c\u00e1c s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft.<\/p>\n

                            – T\u1eeb c\u00e1c s\u1ed5, th\u1ebb k\u1ebf to\u00e1n chi ti\u1ebft l\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft cho nh\u1eefng t\u00e0i kho\u1ea3n ph\u1ea3i ghi tr\u00ean nhi\u1ec1u s\u1ed5 ho\u1eb7c nhi\u1ec1u trang s\u1ed5.<\/p>\n

                            – Ti\u1ebfn h\u00e0nh c\u1ed9ng s\u1ed1 ph\u00e1t sinh N\u1ee3, s\u1ed1 ph\u00e1t sinh C\u00f3 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean S\u1ed5 C\u00e1i ho\u1eb7c Nh\u1eadt k\u00fd – S\u1ed5 C\u00e1i \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp \u0111\u00fang v\u00e0 b\u1eb1ng t\u1ed5ng s\u1ed1 ph\u00e1t sinh. Sau \u0111\u00f3 ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 C\u00e1i v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft ho\u1eb7c B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft, gi\u1eefa s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a th\u1ee7 qu\u1ef9, th\u1ee7 kho. Sau khi \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp \u0111\u00fang s\u1ebd ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5\u00a0k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch cho \u0111\u1ebfn khi kh\u1edbp \u0111\u00fang.<\/p>\n

                            B\u01b0\u1edbc 2: Kh\u00f3a s\u1ed5<\/p>\n

                            – Khi kh\u00f3a s\u1ed5 ph\u1ea3i k\u1ebb m\u1ed9t \u0111\u01b0\u1eddng ngang d\u01b0\u1edbi d\u00f2ng ghi nghi\u1ec7p v\u1ee5 cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n. Sau \u0111\u00f3 ghi \u201cC\u1ed9ng s\u1ed1 ph\u00e1t sinh trong th\u00e1ng\u201d ph\u00eda d\u01b0\u1edbi d\u00f2ng \u0111\u00e3 k\u1ebb;<\/p>\n

                            – Ghi ti\u1ebfp d\u00f2ng \u201cS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3\u201d (th\u00e1ng, qu\u00fd, n\u0103m);<\/p>\n

                            – Ghi ti\u1ebfp d\u00f2ng \u201cC\u1ed9ng s\u1ed1 ph\u00e1t sinh l\u0169y k\u1ebf c\u00e1c th\u00e1ng tr\u01b0\u1edbc\u201d t\u1eeb \u0111\u1ea7u qu\u00fd;<\/p>\n

                            – Ghi ti\u1ebfp d\u00f2ng \u201cT\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh l\u0169y k\u1ebf\u00a0t\u1eeb \u0111\u1ea7u n\u0103m\u201d;<\/p>\n

                            D\u00f2ng \u201cS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3\u201d t\u00ednh nh\u01b0 sau:<\/em><\/p>\n\n\n\n\n
                            S\u1ed1 d\u01b0 N\u1ee3 cu\u1ed1i k\u1ef3<\/em><\/td>\n=<\/em><\/td>\nS\u1ed1 d\u01b0 N\u1ee3 \u0111\u1ea7u k\u1ef3<\/em><\/td>\n+<\/em><\/td>\nS\u1ed1 ph\u00e1t sinh N\u1ee3 trong k\u1ef3<\/em><\/td>\n–<\/em><\/td>\nS\u1ed1 ph\u00e1t sinh C\u00f3 trong k\u1ef3<\/em><\/td>\n<\/tr>\n
                            S\u1ed1 d\u01b0 C\u00f3 cu\u1ed1i k\u1ef3<\/em><\/td>\n=<\/em><\/td>\nS\u1ed1 d\u01b0 C\u00f3 \u0111\u1ea7u k\u1ef3<\/em><\/td>\n+<\/em><\/td>\nS\u1ed1 ph\u00e1t sinh C\u00f3 trong k\u1ef3<\/em><\/td>\n–<\/em><\/td>\nS\u1ed1 ph\u00e1t sinh N\u1ee3 trong k\u1ef3<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                            Sau khi t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n, t\u00e0i kho\u1ea3n n\u00e0o d\u01b0 N\u1ee3 th\u00ec ghi v\u00e0o c\u1ed9t N\u1ee3, t\u00e0i kho\u1ea3n n\u00e0o d\u01b0 C\u00f3 th\u00ec ghi v\u00e0o c\u1ed9t C\u00f3.<\/p>\n

                            – Cu\u1ed1i c\u00f9ng k\u1ebb 2 \u0111\u01b0\u1eddng k\u1ebb li\u1ec1n nhau k\u1ebft th\u00fac vi\u1ec7c kh\u00f3a s\u1ed5.<\/p>\n

                            – Ri\u00eang m\u1ed9t s\u1ed1 s\u1ed5 chi ti\u1ebft c\u00f3 k\u1ebft c\u1ea5u c\u00e1c c\u1ed9t ph\u00e1t sinh N\u1ee3, ph\u00e1t sinh C\u00f3 v\u00e0 c\u1ed9t \u201cS\u1ed1 d\u01b0\u201d (ho\u1eb7c nh\u1eadp, xu\u1ea5t, \u201cc\u00f2n l\u1ea1i\u201d hay thu, chi, \u201ct\u1ed3n qu\u1ef9\u201d…) th\u00ec s\u1ed1 li\u1ec7u c\u1ed9t s\u1ed1 d\u01b0 (c\u00f2n l\u1ea1i hay t\u1ed3n) ghi v\u00e0o d\u00f2ng \u201cS\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3\u201d c\u1ee7a c\u1ed9t \u201cS\u1ed1 d\u01b0\u201d ho\u1eb7c c\u1ed9t \u201cT\u1ed3n qu\u1ef9\u201d, hay c\u1ed9t \u201cC\u00f2n l\u1ea1i\u201d.<\/p>\n

                            Sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, ng\u01b0\u1eddi ghi s\u1ed5 ph\u1ea3i k\u00fd d\u01b0\u1edbi 2 \u0111\u01b0\u1eddng k\u1ebb, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c, c\u00e2n \u0111\u1ed1i s\u1ebd k\u00fd x\u00e1c nh\u1eadn. Sau \u0111\u00f3 tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ki\u1ec3m tra v\u00e0 k\u00fd duy\u1ec7t \u0111\u1ec3 x\u00e1c nh\u1eadn t\u00ednh ph\u00e1p l\u00fd c\u1ee7a s\u1ed1 li\u1ec7u kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                            (2) \u0110\u1ed1i v\u1edbi ghi s\u1ed5 tr\u00ean m\u00e1y vi t\u00ednh:<\/p>\n

                            Vi\u1ec7c thi\u1ebft l\u1eadp quy tr\u00ecnh kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ea3m b\u1ea3o v\u00e0 th\u1ec3 hi\u1ec7n c\u00e1c nguy\u00ean t\u1eafc kh\u00f3a s\u1ed5 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ghi s\u1ed5 k\u1ebf to\u00e1n th\u1ee7 c\u00f4ng.<\/p>\n

                              \n
                            1. S\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n<\/li>\n
                            2. a) Ph\u01b0\u01a1ng ph\u00e1p s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1ikho\u1ea3n 1, kho\u1ea3n 4 \u0110i\u1ec1u 27 Lu\u1eadt K\u1ebf to\u00e1n.<\/li>\n
                            3. b) C\u00e1c t\u00ecnh hu\u1ed1ng s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t (01) n\u0103m t\u00e0i ch\u00ednh<\/li>\n<\/ol>\n

                              \u0110\u1ed1i v\u1edbi c\u00e1c b\u00fat to\u00e1n \u0111\u00e3 ghi s\u1ed5 thu\u1ed9c n\u0103m t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch n\u0103m N, tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

                              (<\/em>1<\/em>) T\u1eeb ng\u00e0y 01\/01 n\u0103m N \u0111\u1ebfn ng\u00e0y 31\/12 n\u0103m N:<\/em><\/p>\n

                              Trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/01 n\u0103m N \u0111\u1ebfn tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0o ng\u00e0y 31\/12 n\u0103m N, k\u1ebf to\u00e1n s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh n\u0103m hi\u1ec7n t\u1ea1i theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                              \u0110\u1ed1i v\u1edbi c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i ng\u00e2n s\u00e1ch ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c b\u00fat to\u00e1n t\u00e0i ch\u00ednh \u0111\u00e3 s\u1eeda ch\u1eefa.<\/p>\n

                              (2) T\u1eeb ng\u00e0y 01\/01 n\u0103m N + 1 \u0111\u1ebfn tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th<\/em>\u1ea9<\/em>m quy\u1ec1n:<\/em><\/p>\n

                              Trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/01 n\u0103m N + 1 \u0111\u1ebfn tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh n\u0103m b\u00e1o c\u00e1o theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/p>\n

                              \u0110\u1ed1i v\u1edbi c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i ng\u00e2n s\u00e1ch n\u0103m b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c b\u00fat to\u00e1n t\u00e0i ch\u00ednh \u0111\u00e3 s\u1eeda ch\u1eefa.<\/p>\n

                              (3) Sau khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n:<\/em><\/p>\n

                              – Sau khi \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n s\u1eeda ch\u1eefa s\u1ed5 k\u1ebf to\u00e1n t\u00e0i ch\u00ednh n\u0103m ph\u00e1t hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y, \u0111\u1ed3ng th\u1eddi thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

                              – \u0110\u1ed1i v\u1edbi c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n

                              + Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i ng\u00e2n s\u00e1ch n\u0103m b\u00e1o c\u00e1o.<\/p>\n

                              + Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c th\u00f4ng tin tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i ng\u00e2n s\u00e1ch n\u0103m ph\u00e1t hi\u1ec7n v\u00e0 thuy\u1ebft minh tr\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                \n
                              1. Danh m\u1ee5c s\u1ed5 k\u1ebf to\u00e1n, m\u1eabu s\u1ed5, h\u01b0\u1edbng d\u1eabn l\u1eadp s\u1ed5 k\u1ebf to\u00e1n n\u00eau t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 03 k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 6. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong><\/b><\/p>\n

                                  \n
                                1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/li>\n<\/ol>\n

                                  \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i\u00a0l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u1ed1i v\u1edbi ph\u1ea7n kinh ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p.<\/p>\n

                                  Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi t\u1eeb ngu\u1ed3n kh\u00e1c, n\u1ebfu c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i quy\u1ebft to\u00e1n nh\u01b0 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n n\u00e0y.<\/p>\n

                                    \n
                                  1. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/li>\n<\/ol>\n

                                    B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 cung c\u1ea5p cho c\u01a1 quan c\u1ea5p tr\u00ean, c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c. Th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh tu\u00e2n th\u1ee7, ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh kh\u00e1c m\u00e0 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n, l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t v\u00e0 \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

                                    B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ngu\u1ed3n kh\u00e1c ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu\u00a0– chi c\u00e1c ngu\u1ed3n kh\u00e1c (ngo\u00e0i ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan c\u1ea5p tr\u00ean, c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c. Th\u00f4ng tin tr\u00ean B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ngu\u1ed3n kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh m\u00e0 \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng, l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng gi\u00fap c\u01a1 quan c\u1ea5p tr\u00ean, c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c v\u00e0 l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb.<\/p>\n

                                      \n
                                    1. Nguy\u00ean t\u1eafc, y\u00eau c\u1ea7u l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/li>\n
                                    2. a) Nguy\u00ean t\u1eafc:<\/li>\n<\/ol>\n

                                      – Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

                                      – \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/p>\n

                                      + S\u1ed1 quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m s\u1ed1 kinh ph\u00ed \u0111\u01a1n v\u1ecb \u0111\u00e3 nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p trong n\u0103m, bao g\u1ed3m c\u1ea3 s\u1ed1 li\u1ec7u ph\u00e1t sinh trong th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                      + S\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i giao d\u1ecbch.<\/p>\n

                                      + S\u1ed1 quy\u1ebft to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 s\u1ed1 \u0111\u00e3 th\u1ef1c chi, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, ri\u00eang kho\u1ea3n chi thu\u1ed9c ngu\u1ed3n ph\u1ea3i ghi thu ghi chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ch\u1ec9 quy\u1ebft to\u00e1n khi \u0111\u00e3 c\u00f3 th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn ghi thu – ghi chi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

                                      – \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ngu\u1ed3n kh\u00e1c: S\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n bao g\u1ed3m s\u1ed1 thu, chi t\u1eeb ngu\u1ed3n kh\u00e1c kh\u00f4ng thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 th\u1ef1c hi\u1ec7n t\u1eeb \u0111\u1ea7u n\u0103m \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12 h\u00e0ng n\u0103m.<\/p>\n

                                        \n
                                      1. b) Y\u00eau c\u1ea7u:<\/li>\n<\/ol>\n

                                        Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ef1 trung th\u1ef1c, kh\u00e1ch quan, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh thu, chi \u0111\u1ed1i v\u1edbi t\u1eebng ngu\u1ed3n kinh ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/p>\n

                                        B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p theo quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 b\u00e1o c\u00e1o. H\u1ec7 th\u1ed1ng ch\u1ec9 ti\u00eau c\u1ee7a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ph\u00f9 h\u1ee3p v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi ch\u1ec9 ti\u00eau d\u1ef1 to\u00e1n n\u0103m \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao v\u00e0 m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 so s\u00e1nh \u0111\u01b0\u1ee3c gi\u1eefa s\u1ed1 th\u1ef1c hi\u1ec7n v\u1edbi s\u1ed1 d\u1ef1 to\u00e1n v\u00e0 gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n v\u1edbi nhau.<\/p>\n

                                        Tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c l\u1eadp c\u00f3 n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y kh\u00e1c v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau trong d\u1ef1 to\u00e1n ho\u1eb7c kh\u00e1c v\u1edbi b\u00e1o c\u00e1o k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u01b0\u1edbc th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m.<\/p>\n

                                          \n
                                        1. K\u1ef3 b\u00e1o c\u00e1o:<\/li>\n<\/ol>\n

                                          B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ngu\u1ed3n kh\u00e1c \u0111\u01b0\u1ee3c l\u1eadp b\u00e1o c\u00e1o theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n

                                          S\u1ed1 li\u1ec7u l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m l\u00e0 s\u1ed1 li\u1ec7u thu, chi thu\u1ed9c n\u0103m ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn h\u1ebft th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ng\u00e0y 31\/01 n\u0103m sau) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                          S\u1ed1 li\u1ec7u l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00e0 s\u1ed1 thu, chi thu\u1ed9c ngu\u1ed3n kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m (ng\u00e0y 31\/12).<\/p>\n

                                          Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh l\u1eadp th\u00eam b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo k\u1ef3 k\u1ebf to\u00e1n kh\u00e1c th\u00ec ngo\u00e0i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp c\u1ea3 b\u00e1o c\u00e1o theo k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3.<\/p>\n

                                            \n
                                          1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb trong vi\u1ec7c l\u1eadp, n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/li>\n
                                          2. a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb:<\/li>\n<\/ol>\n

                                            \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngo\u00e0i c\u00e1c m\u1eabu bi\u1ec3u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, c\u00f2n ph\u1ea3i l\u1eadp c\u00e1c m\u1eabu b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c y\u00eau c\u1ea7u kh\u00e1c v\u1ec1 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                            \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu – chi ngu\u1ed3n kh\u00e1c kh\u00f4ng thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh ph\u1ea3i quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan c\u1ea5p tr\u00ean, c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n kinh ph\u00ed ngu\u1ed3n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                                            \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p l\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ph\u1ea3i t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

                                              \n
                                            1. b) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan T\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/li>\n<\/ol>\n

                                              C\u00e1c c\u01a1 quan T\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 li\u00ean quan, c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n v\u00e0 ph\u1ed1i h\u1ee3p trong vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, \u0111i\u1ec1u ch\u1ec9nh, cung c\u1ea5p v\u00e0 khai th\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 kinh ph\u00ed v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ecnh h\u00ecnh thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/p>\n

                                                \n
                                              1. N\u1ed9i dung, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m<\/li>\n
                                              2. a) N\u1ed9i dung:<\/li>\n<\/ol>\n

                                                \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o cho \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean), g\u1ed3m:<\/p>\n

                                                – C\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                                                – C\u00e1c m\u1eabu bi\u1ec3u \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ea5p theo h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, t\u00ecnh h\u00ecnh t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n t\u1ea1m \u1ee9ng kinh ph\u00ed ng\u00e2n s\u00e1ch t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, b\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 61\/2014\/TT-BTC ng\u00e0y 12\/5\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3).<\/p>\n

                                                – B\u00e1o c\u00e1o kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                                                  \n
                                                1. b) Th\u1eddi h\u1ea1n n\u1ed9p B\u00e1o c\u00e1o quy\u1ebft to\u00e1n n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                                2. Danh m\u1ee5c b\u00e1o c\u00e1o, m\u1eabu b\u00e1o c\u00e1o, gi\u1ea3i th\u00edch ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch n\u00eau t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 04, k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

                                                  \u0110i\u1ec1u 7. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/b><\/p>\n

                                                    \n
                                                  1. \u0110\u1ed1i t\u01b0\u1ee3ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ol>\n

                                                    Sau khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ph\u1ea3i kh\u00f3a s\u1ed5 v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh.<\/p>\n

                                                      \n
                                                    1. M\u1ee5c \u0111\u00edch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ol>\n

                                                      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00f9ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, cung c\u1ea5p cho nh\u1eefng ng\u01b0\u1eddi c\u00f3 li\u00ean quan \u0111\u1ec3 xem x\u00e9t v\u00e0 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb. Th\u00f4ng tin b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u00fap cho vi\u1ec7c n\u00e2ng cao tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                                                      Th\u00f4ng tin b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p l\u00e0 th\u00f4ng tin c\u01a1 s\u1edf \u0111\u1ec3 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/p>\n

                                                        \n
                                                      1. Nguy\u00ean t\u1eafc, y\u00eau c\u1ea7u l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
                                                      2. a) Nguy\u00ean t\u1eafc:<\/li>\n<\/ol>\n

                                                        Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n sau khi kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00fang nguy\u00ean t\u1eafc, n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p theo quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n, tr\u01b0\u1eddng h\u1ee3p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ecnh b\u00e0y kh\u00e1c nhau gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n th\u00ec ph\u1ea3i thuy\u1ebft minh r\u00f5 l\u00fd do.<\/p>\n

                                                        B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi l\u1eadp, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Ng\u01b0\u1eddi k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung c\u1ee7a b\u00e1o c\u00e1o.<\/p>\n

                                                          \n
                                                        1. b) Y\u00eau c\u1ea7u:<\/li>\n<\/ol>\n

                                                          B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh m\u1ed9t c\u00e1ch trung th\u1ef1c, kh\u00e1ch quan v\u1ec1 n\u1ed9i dung v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c ch\u1ec9 ti\u00eau b\u00e1o c\u00e1o; tr\u00ecnh b\u00e0y theo m\u1ed9t c\u1ea5u tr\u00fac ch\u1eb7t ch\u1ebd, c\u00f3 h\u1ec7 th\u1ed1ng v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n

                                                          B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp k\u1ecbp th\u1eddi, \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb, tr\u00ecnh b\u00e0y r\u00f5 r\u00e0ng, d\u1ec5 hi\u1ec3u, ch\u00ednh x\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n.<\/p>\n

                                                          Th\u00f4ng tin, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh li\u00ean t\u1ee5c, s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 n\u00e0y ph\u1ea3i k\u1ebf ti\u1ebfp s\u1ed1 li\u1ec7u c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

                                                            \n
                                                          1. K\u1ef3 l\u1eadp b\u00e1o c\u00e1o<\/li>\n<\/ol>\n

                                                            \u0110\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n.<\/p>\n

                                                              \n
                                                            1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
                                                            2. a) C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo m\u1eabu bi\u1ec3u ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh c\u1ee5 th\u1ec3 ho\u1eb7c \u0111\u1ed3ng \u00fd ch\u1ea5p thu\u1eadn.<\/li>\n
                                                            3. b) C\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo bi\u1ec3u m\u1eabu \u0111\u1ea7y \u0111\u1ee7, tr\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n d\u01b0\u1edbi \u0111\u00e2y c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n gi\u1ea3n:<\/li>\n<\/ol>\n

                                                              (1) \u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

                                                              – Ph\u00f2ng, c\u01a1 quan t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ph\u00f2ng thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, ch\u1ec9 \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chi th\u01b0\u1eddng xuy\u00ean;<\/p>\n

                                                              – Kh\u00f4ng \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, chi t\u1eeb v\u1ed1n ngo\u00e0i n\u01b0\u1edbc; kh\u00f4ng \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n thu, chi ph\u00ed ho\u1eb7c l\u1ec7 ph\u00ed;<\/p>\n

                                                              – Kh\u00f4ng c\u00f3 c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/p>\n

                                                              (2) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

                                                              – \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 chi th\u01b0\u1eddng xuy\u00ean (theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, kh\u00f4ng c\u00f3 ngu\u1ed3n thu, ho\u1eb7c ngu\u1ed3n thu th\u1ea5p);<\/p>\n

                                                              – Kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, chi t\u1eeb v\u1ed1n ngo\u00e0i n\u01b0\u1edbc; kh\u00f4ng \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n thu, chi ph\u00ed ho\u1eb7c l\u1ec7 ph\u00ed;<\/p>\n

                                                              – Kh\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/p>\n

                                                                \n
                                                              1. c) \u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, \u0111\u1ea3m b\u1ea3o \u0111\u00e3 lo\u1ea1i tr\u1eeb t\u1ea5t c\u1ea3 s\u1ed1 li\u1ec7u ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u00e0 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u1edbi nhau (c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi trong quan h\u1ec7 thanh to\u00e1n n\u1ed9i b\u1ed9 n\u00e0y l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u00e0 ch\u1ec9 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1eedi cho c\u01a1 quan c\u1ea5p tr\u00ean \u0111\u1ec3 t\u1ed5ng h\u1ee3p (h\u1ee3p nh\u1ea5t) s\u1ed1 li\u1ec7u, kh\u00f4ng ph\u1ea3i g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c c\u01a1 quan b\u00ean ngo\u00e0i).<\/li>\n
                                                              2. N\u1ed9i dung v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n
                                                              3. a) N\u1ed9i dung:<\/li>\n<\/ol>\n

                                                                \u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

                                                                  \n
                                                                1. b) Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/li>\n<\/ol>\n

                                                                  B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean trong th\u1eddi h\u1ea1n 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                                                                    \n
                                                                  1. C\u00f4ng khai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/li>\n<\/ol>\n

                                                                    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan.<\/p>\n

                                                                      \n
                                                                    1. Danh m\u1ee5c b\u00e1o c\u00e1o, m\u1eabu b\u00e1o c\u00e1o, gi\u1ea3i th\u00edch ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01a1n gi\u1ea3n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ea7y \u0111\u1ee7 n\u00eau t\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 04, k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ol>\n

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

                                                                      T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/b><\/p>\n

                                                                      \u0110i\u1ec1u 8. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/b><\/p>\n

                                                                        \n
                                                                      1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c sau 45 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2018.<\/li>\n
                                                                      2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 19\/2006\/Q\u0110-BTC ng\u00e0y 30\/3\/2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n H\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 185\/2010\/TT-BTC ng\u00e0y 15\/11\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n H\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 19\/2006\/Q\u0110-BTC.<\/li>\n<\/ol>\n

                                                                        \u0110i\u1ec1u 9. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/b><\/p>\n

                                                                          \n
                                                                        1. C\u00e1c B\u1ed9, ng\u00e0nh, \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 ch\u1ec9 \u0111\u1ea1o, tri\u1ec3n khai th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y t\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi ph\u1ee5 tr\u00e1ch ho\u1eb7c qu\u1ea3n l\u00fd.<\/li>\n
                                                                        2. V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 H\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, Ch\u00e1nh v\u0103n ph\u00f2ng B\u1ed9 v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra v\u00e0 thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/li>\n<\/ol>\n

                                                                          \n\n\n\n

                                                                          \nN\u01a1i nh\u1eadn:
                                                                          \n<\/em><\/strong><\/b>– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 (\u0111\u1ec3 b\u00e1o c\u00e1o);
                                                                          \n– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
                                                                          \n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
                                                                          \n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
                                                                          \n– V\u0103n ph\u00f2ng TW \u0110\u1ea3ng;
                                                                          \n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
                                                                          \n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
                                                                          \n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
                                                                          \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– UBND, S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
                                                                          \n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
                                                                          \n– C\u00f4ng b\u00e1o;
                                                                          \n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
                                                                          \n–\u00a0V\u1ee5 Ph\u00e1p ch\u1ebf – B\u1ed9 T\u00e0i ch\u00ednh;
                                                                          \n– Website Ch\u00ednh ph\u1ee7, Website B\u1ed9 T\u00e0i ch\u00ednh;
                                                                          \n– L\u01b0u: VT, V\u1ee5 C\u0110KT (300 b\u00e0n).<\/td>\n                                                                          		KT. B\u1ed8 TR\u01af\u1edeNG
                                                                          \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/b><\/p>\n

                                                                          <\/strong><\/b>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

                                                                          B\u1ed8 T\u00c0I CH\u00cdNH ——- 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:\u00a0107\/2017\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y\u00a010\u00a0th\u00e1ng\u00a010\u00a0n\u0103m 2017 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N H\u00c0NH CH\u00cdNH, S\u1ef0 NGHI\u1ec6P C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1\u00a088\/2015\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0174\/2016\/N\u0110-CP..<\/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\/31682"}],"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=31682"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31682\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31682"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}