{"id":31789,"date":"2019-03-13T07:13:13","date_gmt":"2019-03-13T00:13:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31789"},"modified":"2019-03-12T14:54:50","modified_gmt":"2019-03-12T07:54:50","slug":"thong-tu-01-2019-tt-btc-sua-doi-thong-tu-50-2017-tt-btc-huong-dan-thi-hanh-nghi-dinh-73-2016-nd-cp-quy-dinh-chi-tiet-luat-kinh-doanh-bao-hiem","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31789","title":{"rendered":"Th\u00f4ng t\u01b0 01\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 50\/2017\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 73\/2016\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m."},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/b>
\n——-<\/span><\/b><\/p>\n<\/td>\n

\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—————<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:\u00a0<\/span>01\/2019\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y\u00a0<\/span><\/i>02<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>01<\/i>\u00a0n\u0103m\u00a0<\/span><\/i>2019<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a0<\/span>50\/2017\/TT-BTC\u00a0NG\u00c0Y 15 TH\u00c1NG 5 N\u0102M 2017 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a073\/2016\/N\u0110-CP\u00a0NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2016 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH LU\u1eacT KINH DOANH B\u1ea2O HI\u1ec2M V\u00c0 LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT KINH DOANH B\u1ea2O HI\u1ec2M<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s<\/span><\/i>\u1ed1<\/i>\u00a024\/2000\/QH10 ng\u00e0y 09 th\u00e1ng 12 n\u0103m 2000;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s<\/span><\/i>\u1ed1<\/i>61\/2010\/QH12 ng\u00e0y 24 th\u00e1ng 11 n\u0103m 2010;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\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;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a073\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t b\u1ea3o hi\u1ec3m;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a050\/2017\/TT-BTC\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a073\/2016\/N\u0110-CP\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span><\/b>50\/2017\/TT-BTC\u00a0ng\u00e0y 15 th\u00e1ng 5 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/b><\/p>\n

1. G\u1ea1ch \u0111\u1ea7u d\u00f2ng th\u1ee9 hai,\u00a0ti\u1ebft a, \u0111i\u1ec3m 3.1 kho\u1ea3n 3 \u0110i\u1ec1u 18\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c-\u00a0C\u01a1 s\u1edf tr\u00edch l\u1eadp:<\/span><\/p>\n

+ 100% B\u1ea3ng t\u1ef7 l\u1ec7 t\u1eed vong CSO1980 v\u00e0 c\u00e1c c\u01a1 s\u1edf k\u1ef9 thu\u1eadt kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m cam k\u1ebft v\u1edbi kh\u00e1ch h\u00e0ng t\u1ea1i s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea chu\u1ea9n. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, t\u1ef7 l\u1ec7 t\u1eed vong v\u00e0 c\u00e1c t\u1ef7 l\u1ec7 r\u1ee7i ro \u00e1p d\u1ee5ng trong\u00a0<\/span>tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u01b0\u1ee3c th<\/span>\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 t\u1eed vong v\u00e0 t\u1ef7 l\u1ec7 r\u1ee7i ro m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi<\/span>\u1ec3m s\u1eed d\u1ee5ng \u0111<\/span>\u1ec3\u00a0t\u00ednh ph\u00ed s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

+ L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 80% l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n c\u1ee7a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n t\u1eeb 10 n\u0103m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong 24 th\u00e1ng g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng. L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 t\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 b\u00ecnh qu\u00e2n c\u1ee7a 04 (b\u1ed1n) qu\u00fd li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 l\u00e3i su\u1ea5t t\u00ednh ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

D\u1ef1 ph\u00f2ng to\u00e1n h\u1ecdc \u0111\u01b0\u1ee3c coi l\u00e0 b\u1eb1ng kh\u00f4ng (0) trong tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 t\u00ednh d\u1ef1 ph\u00f2ng to\u00e1n h\u1ecdc l\u00e0 s<\/span>\u1ed1\u00a0\u00e2m.<\/span><\/p>\n

V\u00ed d\u1ee5: Trong 24 th\u00e1ng g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 (TPCP) tr\u00fang th\u1ea7u k\u1ef3 h\u1ea1n t\u1eeb 10 n\u0103m tr\u1edf l\u00ean bao g\u1ed3m c\u00e1c k\u1ef3 h\u1ea1n 10 n\u0103m, 15 n\u0103m, 20 n\u0103m v\u00e0 30 n\u0103m, l\u00e3i su\u1ea5t k<\/span>\u1ef9\u00a0thu\u1eadt (LSKT) t\u1ed1i \u0111a \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
\n

LSKT t\u1ed1i \u0111a<\/i><\/p>\n<\/td>\n

\n

=<\/i><\/p>\n<\/td>\n

\n

;<\/i><\/p>\n<\/td>\n

\n

T\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 b\u00ecnh qu\u00e2n c\u1ee7a 04 qu\u00fd li\u1ec1n k\u1ec1 tr\u01b0\u1edbc<\/i><\/p>\n<\/td>\n

\n

;<\/i><\/p>\n<\/td>\n

\n

L\u00e3i su\u1ea5t t\u00ednh ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m<\/i><\/p>\n<\/td>\n

\n

)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

n: k\u1ef3 h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 (n = 10, 15,<\/span>\u00a0<\/span>20, 30);<\/span><\/p>\n

LS(TB)n<\/sub>: l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n c\u1ee7a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n n n\u0103m \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong 24 th\u00e1ng g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

<\/p>\n

LS(i): l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 tr\u00fang th\u1ea7u t\u1ea1i l\u1ea7n \u0111\u1ea5u th\u1ea7u th\u1ee9 (i);<\/span><\/p>\n

k: s\u1ed1 l\u1ea7n tr\u00fang th\u1ea7u c\u1ee7a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ef3 h\u1ea1n n n\u0103m;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh t\u1eeb th\u1eddi \u0111i\u1ec3m 16\/02\/2019: doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 16\/02\/2019, l\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a \u0111\u01b0\u1ee3c t\u00ednh theo ph\u01b0\u01a1<\/span>ng ph\u00e1p sau:<\/span><\/p>\n

\u2022 Trong n\u0103m 2019: L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a = 40% A<\/span>\u00a0<\/span>+ 60% B<\/span><\/p>\n

\u2022 Trong n\u0103m 2020: L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a = 60% A<\/span>\u00a0<\/span>+ 40% B<\/span><\/p>\n

\u2022 Trong n\u0103m 2021: L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a = 80% A<\/span>\u00a0<\/span>+ 20% B<\/span><\/p>\n

\u2022 Trong n\u0103m 2022: L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt t\u1ed1i \u0111a =100% A<\/span><\/p>\n

Trong \u0111\u00f3: A l\u00e0 80% l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n c\u1ee7a tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n t\u1eeb 10 n\u0103m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong 24 th\u00e1ng g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m\u00a0<\/span>tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/p>\n

B l\u00e0 70% l\u00e3i su\u1ea5t b\u00ecnh qu\u00e2n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n t\u1eeb 10 n\u0103m tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh trong 6 th\u00e1ng g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span><\/p>\n

L\u00e3i su\u1ea5t k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 t\u1ef7 su\u1ea5t \u0111\u1ea7u t\u01b0 b\u00ecnh qu\u00e2n c\u1ee7a 04 (b\u1ed1n) qu\u00fd li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 l\u00e3i su\u1ea5t t\u00ednh ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m b<\/span>\u1ea3o hi\u1ec3m\u201d.<\/span><\/p>\n

2. B\u1ed5 sung ti\u1ebft\u00a0<\/span>l\u00a0v\u00e0o sau\u00a0ti\u1ebft k\u00a0v\u00e0o\u00a0\u0111i\u1ec3m 2.3 kho\u1ea3n 2 \u0110i\u1ec1u 20\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ph\u1ea7n t\u00e0i s\u1ea3n c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb kho\u1ea3n l\u1ee3i nhu\u1eadn t\u00e0i ch\u00ednh ph\u00e1t sinh (n\u1ebfu c\u00f3) trong giao d\u1ecbch b\u00e1n k\u1ebft h\u1ee3p mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb th\u1eddi\u00a0<\/span>\u0111i\u1ec3m\u00a016\/02\/2019\u201d.<\/span><\/p>\n

3.\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 27\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Tr\u01b0\u1eddng h\u1ee3p qu\u1ef9 ch\u1ee7 h\u1ee3p \u0111\u1ed3ng b\u1ecb th\u00e2m h\u1ee5t (gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n m\u1ee9c tr\u00e1ch nhi\u1ec7m), doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed5 sung b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1eeb qu\u1ef9 ch\u1ee7 s\u1edf h\u1eefu cho qu\u1ef9 ch\u1ee7 h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 ph\u1ea7n th\u00e2m h\u1ee5t. Khi qu\u1ef9 ch\u1ee7 h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 c\u00f3 th\u1eb7ng d\u01b0 (l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng gi\u1eefa t\u00e0i s\u1ea3n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a qu\u1ef9), doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 b\u1ed5 sung tr\u01b0\u1edbc \u0111\u00e2y nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n l\u00e3i \u0111\u1ed1i v\u1edbi qu\u1ef9 ch\u1ee7 h\u1ee3p \u0111\u1ed3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n vi\u1ec7c ho\u00e0n l\u1ea1i kh\u00f4ng l\u00e0m th\u00e2m h\u1ee5t qu\u1ef9 ch\u1ee7 h\u1ee3p \u0111\u1ed3ng \u0111\u00f3\u201d.<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16 th\u00e1ng 02 n\u0103m 2019.<\/span><\/p>\n

2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9<\/span>\u00a0<\/span>h\u1ee3p.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Th\u1ee7 t\u01b0\u1edbng v\u00e0 c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\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 Ch\u00ednh ph\u1ee7;
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– T\u00f2a\u00a0<\/span>\u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\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– UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c th<\/span>u\u1ed9c TW;
\n– V\u0103n ph\u00f2ng Ban ch<\/span>\u1ec9\u00a0\u0111\u1ea1o TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;
\n– C\u01a1 quan TW c\u1ee7a c\u00e1c h\u1ed9i v\u00e0 \u0111o\u00e0n th\u1ec3;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u00f4ng b\u00e1o; Website Ch\u00ednh ph\u1ee7;
\n– Website B\u1ed9 T\u00e0i ch\u00ednh;
\n– Hi\u1ec7p h\u1ed9i b<\/span>\u1ea3o hi\u1ec3m, DNBH, DNTBH, DNMGBH; CNNN;
\n– L\u01b0u VT, C\u1ee5c QLBH. (<\/span>170 b\u1ea3n)<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/p>\n

Hu\u1ef3nh Quang H\u1ea3i<\/b><\/p>\n<\/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:\u00a001\/2019\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y\u00a002\u00a0th\u00e1ng\u00a001\u00a0n\u0103m\u00a02019   TH\u00d4NG T\u01af S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a050\/2017\/TT-BTC\u00a0NG\u00c0Y 15 TH\u00c1NG 5 N\u0102M 2017 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a073\/2016\/N\u0110-CP\u00a0NG\u00c0Y..<\/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\/31789"}],"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=31789"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31789\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31789"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}