{"id":31805,"date":"2019-03-17T07:17:04","date_gmt":"2019-03-17T00:17:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31805"},"modified":"2019-03-18T09:20:33","modified_gmt":"2019-03-18T02:20:33","slug":"thong-tu-02-2019-tt-btc-quy-dinh-che-do-bao-cao-thong-ke-nganh-tai-chinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31805","title":{"rendered":"Th\u00f4ng t\u01b0 02\/2019\/TT-BTC quy \u0111\u1ecbnh Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh."},"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>02\/201<\/span>9\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span><\/i>14<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>01<\/i>\u00a0n\u0103m 201<\/span><\/i>9<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

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

QUY \u0110\u1ecaNH CH\u1ebe \u0110\u1ed8 B\u00c1O C\u00c1O TH\u1ed0NG K\u00ca NG\u00c0NH T\u00c0I CH\u00cdNH<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Th\u1ed1ng k\u00ea ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2015;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a094\/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 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Th<\/span><\/i>\u1ed1<\/i>ng k\u00ea;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 97\/2<\/span><\/i>01<\/i>6\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch<\/span><\/i>\u00ed<\/i>nh ph\u1ee7 quy \u0111\u1ecbnh n\u1ed9i dung ch\u1ec9 ti\u00eau th\u1ed1ng k\u00ea thu\u1ed9c h\u1ec7 th\u1ed1ng ch\u1ec9 ti\u00eau th\u1ed1ng k\u00ea qu\u1ed1c gia;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a060\/2018\/N\u0110-CP\u00a0ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft n\u1ed9i dung ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ea5p qu\u1ed1c gia;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a085\/2017\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 c\u1ea5u<\/span><\/i>,\u00a0<\/i>nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c th<\/span><\/i>\u1ed1<\/i>ng k\u00ea t\u1eadp trung v\u00e0 th\u1ed1ng k\u00ea b\u1ed9, c\u01a1 quan ngang b\u1ed9;<\/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

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Tin h\u1ecdc v\u00e0 Th<\/span><\/i>\u1ed1<\/i>ng k\u00ea t\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th<\/span><\/i>\u1ed1<\/i>ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh.<\/span><\/i><\/p>\n

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

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh theo<\/span>\u00a0<\/span>quy\u00a0<\/span>\u0111\u1ecbnh\u00a0c\u1ee7a Lu\u1eadt T<\/span>h\u1ed1ng k\u00ea s<\/span>\u1ed1\u00a089\/2015\/QH13 ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2015 v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ea5p b\u1ed9, ng\u00e0nh.<\/span><\/p>\n

2. S\u1ed1 li\u1ec7u th<\/span>\u1ed1ng k\u00ea trong h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o th\u1ed1ng k\u00ea quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u0103n c\u1ee9 v\u00e0o ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c thu th\u1eadp, t\u1ed5ng h\u1ee3p th\u00f4ng tin th<\/span>\u1ed1ng k\u00ea thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a m<\/span>\u00ecnh bao g\u1ed3m th\u00f4ng tin th\u1ed1ng k\u00ea c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 th\u00f4ng tin t<\/span>h\u1ed1ng k\u00ea c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd theo ph\u00e2n c\u1ea5p v\u00e0 theo \u0111\u1ecba b\u00e0n.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o kh\u00e1c kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch<\/span>\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

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

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1<\/span>i\u00a0v\u1edbi c\u00e1c \u0111\u1ed1<\/span>i\u00a0t\u01b0\u1ee3ng sau:<\/span><\/p>\n

1. C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 3. N\u1ed9i dung ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0<\/span>i\u00a0ch<\/span>\u00ednh quy \u0111\u1ecbnh danh m\u1ee5c b\u00e1o c\u00e1o, bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o v\u00e0 gi\u1ea3i th\u00edch bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o nh\u1eb1m thu th\u1eadp, t\u1ed5ng h\u1ee3p th\u00f4ng t<\/span>in th\u1ed1ng k\u00ea thu\u1ed9c H\u1ec7 th\u1ed1ng ch\u1ec9 ti\u00eau th\u1ed1ng k\u00ea qu\u1ed1c gia ph\u00e2n c\u00f4ng cho B\u1ed9 T\u00e0<\/span>i\u00a0ch\u00ednh v\u00e0 H\u1ec7 th\u1ed1ng ch\u1ec9 ti\u00eau th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0<\/span>i\u00a0ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a065\/2018\/TT-BTC\u00a0ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. \u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o v\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o<\/span><\/p>\n

a) \u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o l\u00e0 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c th<\/span>u\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh; S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng. \u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 t\u1ea1i g\u00f3c tr\u00ean b\u00ean ph\u1ea3<\/span>i\u00a0c\u1ee7a t\u1eebng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o;<\/span><\/p>\n

b) \u0110\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh) \u0111\u01b0\u1ee3c ghi c\u1ee5 th<\/span>\u1ec3\u00a0t\u1ea1i g\u00f3c tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a t\u1eebng bi\u1ec3u m\u1eabu b\u00e1o c<\/span>\u00e1o, d\u01b0\u1edbi d\u00f2ng \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o.<\/span><\/p>\n

3. B<\/span>i\u1ec3u m\u1eabu b\u00e1o c\u00e1o th\u1ed1ng k\u00ea<\/span><\/p>\n

a) Danh m\u1ee5c b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c\u00a0<\/span>I\u00a0– Danh m\u1ee5c b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

b) B<\/span>i\u1ec3u m\u1eabu b\u00e1o c\u00e1o th\u1ed1ng k\u00ea (sau \u0111\u00e2y g\u1ecd<\/span>i\u00a0t\u1eaft l\u00e0 b<\/span>i\u1ec3u m\u1eabu b\u00e1o c\u00e1o) quy \u0111\u1ecbnh c\u1ee5 th\u1ec3: T\u00ean b\u00e1o c\u00e1o, k\u1ef3 b\u00e1o c\u00e1o, th\u1eddi h\u1ea1n b\u00e1o c\u00e1o, \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o, \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o, n\u1ed9i dung b\u00e1o c\u00e1o. Bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o theo Ph\u1ee5 l\u1ee5c\u00a0<\/span>II\u00a0– H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o v\u00e0 gi\u1ea3i th\u00edch bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

c) K\u00fd hi\u1ec7u bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o g\u1ed3m ph\u1ea7n s\u1ed1 v\u00e0 ph\u1ea7n ch\u1eef. Ph\u1ea7n s\u1ed1 g\u1ed3m 4 ch\u1eef s\u1ed1, 2 ch\u1eef s\u1ed1 \u0111\u1ea7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u0129nh v\u1ef1c b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, 2 ch\u1eef s\u1ed1 sau l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb 01 \u0111\u1ebfn 99 d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh s\u1ed1 cho c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o thu\u1ed9c t\u1eebng l\u0129nh v\u1ef1c; ph\u1ea7n ch\u1eef g\u1ed3m 2 ph\u1ea7n, ch\u1eef c\u00e1i \u0111\u1ea7u l\u00e0 ch\u1eef in hoa vi\u1ebft t\u1eaft c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o (n\u0103m<\/span>\u00a0<\/span>– N, qu\u00fd – Q, th\u00e1ng – T, ng\u00e0y – D, h\u1ed7n h\u1ee3p – H), ph\u1ea7n ch\u1eef ti\u1ebfp theo l\u00e0 ch\u1eef in hoa vi\u1ebft t\u1eaft c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o. \u0110\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o d\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p th\u00e0nh b\u00e1o c\u00e1o th\u1ed1ng k\u00ea qu\u1ed1c gia s\u1ebd \u0111\u01b0\u1ee3c b\u1ed5 sung th\u00eam k\u00fd t\u1ef1 \u201c.QG\u201d t\u1ea1i cu\u1ed1i k\u00fd hi\u1ec7u bi\u1ec3u m\u1eabu.<\/span><\/p>\n

4. K\u1ef3 b\u00e1o c\u00e1o<\/span><\/p>\n

K\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ghi \u1edf ph\u1ea7n gi\u1eefa c\u1ee7a t\u1eebng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh theo ng\u00e0y d\u01b0\u01a1ng l\u1ecbch, bao g\u1ed3m:<\/span><\/p>\n

a) B\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0y: \u0110\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ng\u00e0y l\u00e0m vi\u1ec7c;<\/span><\/p>\n

b) B\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u00e1ng: \u0110\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 \u0111\u1ea7u th\u00e1ng cho \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1<\/span>i\u00a0c\u00f9ng c\u1ee7a th\u00e1ng;<\/span><\/p>\n

c) B\u00e1o c\u00e1o th\u1ed1ng k\u00ea qu\u00fd: \u0110\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 \u0111\u1ea7u th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea cho \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 ba c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u00f3;<\/span><\/p>\n

d)\u00a0<\/span>B\u00e1o c\u00e1o th\u1ed1ng k\u00ea 6 th\u00e1ng: \u0110\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 d\u1ea7u th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea cho \u0111\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c<\/span>\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 s\u00e1u c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u00f3;<\/span><\/p>\n

\u0111)\u00a0<\/span>B\u00e1o c\u00e1o th\u1ed1ng k\u00ea n\u0103m: \u0110\u01b0\u1ee3c t\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 th\u00e1ng 01 cho \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u00f3;<\/span><\/p>\n

e) B\u00e1o c\u00e1o th\u1ed1ng k\u00ea kh\u00e1c: B\u00e1o th\u1ed1ng k\u00ea c\u00f3 k\u1ef3 b\u00e1o c\u00e1o v\u00e0 th<\/span>\u1eddi\u00a0h\u1ea1n b\u00e1o c\u00e1o<\/span>\u00a0<\/span>\u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 trong t<\/span>\u1eebng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o;<\/span><\/p>\n

g)\u00a0<\/span>B\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ed9t xu\u1ea5t: Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ed9t xu\u1ea5t nh\u1eb1m th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan y\u00eau c\u1ea7u b\u00e1o c\u00e1o ph\u1ea3i \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n, trong \u0111<\/span>\u00f3\u00a0n\u00eau r\u00f5 th\u1eddi gian, th\u1eddi h\u1ea1n v\u00e0 c\u00e1c ti\u00eau ch\u00ed b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ee5 th\u1ec3.<\/span><\/p>\n

5. Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o<\/span><\/p>\n

Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o\u00a0<\/span>\u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 t\u1ea1i g\u00f3c tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1eebng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o, d\u01b0\u1edbi d\u00f2ng k\u00fd hi\u1ec7u bi<\/span>\u1ec3u m\u1eabu. N<\/span>\u1ebfu ng\u00e0y quy \u0111\u1ecbnh cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n b\u00e1o c\u00e1o tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 l\u1ec5, ngh<\/span>\u1ec9\u00a0T\u1ebft ho\u1eb7c ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n, th\u00ec ng\u00e0y g\u1eedi b\u00e1o c\u00e1o l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo ngay sau ng\u00e0y ngh\u1ec9 l\u1ec5, ngh\u1ec9 T\u1ebft ho\u1eb7c ng\u00e0y ngh<\/span>\u1ec9\u00a0cu\u1ed1i tu\u1ea7n \u0111\u00f3.<\/span><\/p>\n

6. Ph\u01b0\u01a1ng th\u1ee9c b\u00e1o c\u00e1o<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n th<\/span>eo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng th\u1ee9c sau:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n g\u1eedi, nh\u1eadn b\u00e1o c\u00e1o tr\u1ef1c ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c b\u1eb1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd b<\/span>\u1edfi\u00a0\u0111\u1ea1i di\u1ec7n \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o;<\/span><\/p>\n

b) C\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o c\u00f3 h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n g\u1eedi b\u00e1o c\u00e1o t\u1ef1 \u0111\u1ed9ng t<\/span>\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng t<\/span>in Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng th\u1ee9c k\u1ebft n\u1ed1i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 39\/2017\/TT-BT<\/span>TTT ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng ban h\u00e0nh Danh m\u1ee5c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong c\u01a1 quan nh\u00e0 n\u01b0<\/span>\u1edbc;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng m\u1ea1ng truy\u1ec1n d\u1eef li\u1ec7u, ph\u1ea7n m\u1ec1m H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1, c\u00e1c \u0111\u01a1n v\u1ecb g\u1eedi b\u00e1o c\u00e1o qua h\u1ec7 th\u1ed1ng th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c qua v\u1eadt mang tin theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 4. S\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea<\/span><\/b><\/p>\n

1. C\u00e1c s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c t<\/span>\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a ng\u00e0nh T\u00e0<\/span>i\u00a0ch\u00ednh; ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0<\/span>i\u00a0ch\u00ednh v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; s\u1eed d\u1ee5ng cho c\u00f4ng t\u00e1c \u0111<\/span>\u00e1nh gi<\/span>\u00e1, d\u1ef1 b\u00e1o t\u00ecnh h\u00ecnh, ho\u1ea1ch \u0111\u1ecbnh ch<\/span>i\u1ebfn l\u01b0\u1ee3c, ch\u00ednh s\u00e1ch c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh; cung c\u1ea5p th\u00f4ng t<\/span>in, d\u1eef li\u1ec7u theo Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ea5p qu\u1ed1c gia; \u0111\u00e1p\u00a0<\/span>\u1ee9ng y\u00eau c\u1ea7u trao \u0111\u1ed5<\/span>i, cung c\u1ea5p, ph\u1ed5 b<\/span>i\u1ebfn th\u00f4ng t<\/span>in th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u1ed1ng k\u00ea v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a094\/2016\/N\u0110-CPng\u00e0y 01\/7\/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 Th\u1ed1ng k\u00ea.<\/span><\/p>\n

2. H\u1ec7 th\u1ed1ng b\u1ea3ng m\u00e3 ph\u00e2n lo\u1ea1i th\u1ed1ng k\u00ea \u00e1p d\u1ee5ng trong c\u00f4ng t\u00e1c th\u1ed1ng k\u00ea c\u1ee7a ng\u00e0nh T\u00e0i ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p s<\/span>\u1ed1\u00a0li\u1ec7u, b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c b\u1ea3ng m\u00e3 ph\u00e2n lo\u1ea1i th\u1ed1ng k\u00ea do c\u01a1 qu<\/span>an nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u00e0 H\u1ec7 th\u1ed1ng danh m\u1ee5c \u0111i\u1ec7n t\u1eed d\u00f9ng chung trong l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a018\/2017\/TT-BTC\u00a0ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh H\u1ec7 th\u1ed1ng Danh m\u1ee5c \u0111i\u1ec7n t\u1eed d\u00f9ng chung trong l\u0129nh v\u1ef1c T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Khi c\u00f3 ch\u1ec9nh s\u1eeda \u0111\u1ed1i v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o ho\u1eb7c s\u1ed1 li\u1ec7u trong k\u1ef3 b\u00e1o c\u00e1o c\u00f3 bi\u1ebfn \u0111\u1ed9ng kh\u00e1c th\u01b0\u1eddng th<\/span>\u00ec\u00a0\u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o ph\u1ea3i g\u1eedi c\u00e1c thuy\u1ebft minh b\u00e1o c\u00e1o<\/span>\u00a0<\/span>b\u1eb1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c v\u0103n b\u1ea3n cho \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 5. Khai th\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin th\u1ed1ng k\u00ea<\/span><\/b><\/p>\n

1. C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c, tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c S\u1edf T\u00e0i ch\u00ednh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ec1n truy c\u1eadp, khai th\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin th\u1ed1ng k\u00ea c\u00f3 li\u00ean quan.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng th\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh qua giao di\u1ec7n m\u1ea1ng (web).<\/span><\/p>\n

3. C\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p khai th\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn th\u00f4ng tin th\u1ed1ng k\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 trong c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u1ed1ng k\u00ea v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00f4ng tin, s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh c\u1ee7<\/span>a\u00a0Lu\u1eadt Th\u1ed1ng k\u00ea.<\/span><\/p>\n

\u0110i\u1ec1u 6. \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0i ch\u00ednh<\/span><\/b><\/p>\n

1. H\u1ec7 th\u1ed1ng th\u00f4ng tin Th<\/span>\u1ed1ng k\u00ea t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng \u0111<\/span>\u1ec3\u00a0g\u1eedi, nh\u1eadn, khai th\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea theo ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea ng\u00e0nh T\u00e0<\/span>i\u00a0ch\u00ednh. H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, khai th\u00e1c s\u1eed d\u1ee5ng \u0111\u1ea3m b\u1ea3o v<\/span>i\u1ec7c t\u00edch h\u1ee3p, trao \u0111\u1ed5i, chia s\u1ebb d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c th\u00f4ng su\u1ed1t, k\u1ecbp th\u1eddi v\u00e0 \u0111\u00e1p\u00a0<\/span>\u1ee9ng ti\u00eau chu\u1ea9n v\u1ec1 an to\u00e0n, an n<\/span>inh th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a\u00a0<\/span>B\u1ed9 T\u00e0<\/span>i\u00a0ch\u00ednh.<\/span><\/p>\n

2. Nh\u1eefng s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan thu\u1ed9c danh m\u1ee5c b\u00ed m\u1eadt Nh\u00e0 n\u01b0\u1edbc, b\u00ed m\u1eadt c\u1ee7a ng\u00e0nh T\u00e0<\/span>i\u00a0ch<\/span>\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc trong ng\u00e0nh T\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 57 Lu\u1eadt Th\u1ed1ng k\u00ea s\u1ed1 89\/2015\/QH13\u00a0ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2015.<\/span><\/p>\n

3. C\u00e1c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n khai th\u00e1c s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea tr<\/span>\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh c\u00f3\u00a0<\/span>tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd m\u1eadt kh\u1ea9u truy nh\u1eadp h\u1ec7 th\u1ed1ng v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan<\/span><\/b><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

a) \u0110\u1ea7u m\u1ed1i ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan h\u01b0\u1edbng d\u1eabn, theo d\u00f5i, \u0111\u00f4n \u0111\u1ed1c c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n g\u1eedi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y; th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn c\u00e1c ki\u1ebfn ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y; t\u1ed5 ch\u1ee9c ti\u1ebfp nh\u1eadn v\u00e0 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o \u0111i\u1ec7n t\u1eed v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh; ph\u1ea3n h\u1ed3i k\u1ecbp th\u1eddi tr\u00ean h\u1ec7 th\u1ed1ng v\u1ec1 t<\/span>\u00ecnh tr\u1ea1ng g\u1eedi, nh\u1eadn b\u00e1o c\u00e1o \u0111<\/span>i\u1ec7n t<\/span>\u1eed\u00a0cho \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o; \u0111\u1ecbnh k\u1ef3 t\u1ed5ng h\u1ee3p t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh b\u00e1o c\u00e1o th\u1ed1ng k\u00ea t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 b\u00e1o c\u00e1o L\u00e3nh \u0111\u1ea1o B\u1ed9 v\u00e0 g\u1eedi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n;<\/span><\/p>\n

b) Ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ecbnh k\u1ef3 l\u1eadp, qu\u1ea3n l\u00fd, l\u01b0u tr\u1eef, cung c\u1ea5p v\u00e0 c\u00f4ng b\u1ed1 s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ec9 \u0111\u1ea1o c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. Ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i<\/span>\u00a0<\/span>ch\u00ednh t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o th\u1ed1ng k\u00ea thu\u1ed9c ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ea5p qu\u1ed1c gia v\u00e0 th\u1eeba l\u1ec7nh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd b\u00e1o c\u00e1o v\u00e0 g\u1eedi T\u1ed5ng c\u1ee5c Th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a060\/2018\/N\u0110-CP\u00a0ng\u00e0y 20 th\u00e1ng 4 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft n\u1ed9<\/span>i\u00a0dung ch\u1ebf \u0111\u1ed9 b\u00e1o c<\/span>\u00e1o th\u1ed1ng k\u00ea c\u1ea5p qu\u1ed1c gia;<\/span><\/p>\n

c) X\u00e2y d\u1ef1ng, n\u00e2ng c\u1ea5p v<\/span>\u00e0\u00a0t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i<\/span>\u00a0<\/span>ch\u00ednh; ban h\u00e0nh quy ch\u1ebf qu\u1ea3n l\u00fd, v<\/span>\u1eadn h\u00e0nh v\u00e0 khai th\u00e1c H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t<\/span>\u00e0i ch\u00ednh, trong \u0111\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00ean, c<\/span>\u1ea5u tr\u00fac t\u1ec7p t<\/span>in d\u1eef li\u1ec7u c<\/span>\u1ee7a b\u00e1o c\u00e1o<\/span>\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0<\/span>\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb l\u1eadp, g\u1eedi bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

d) T\u1ed5ng h\u1ee3p v\u00e0 c\u1ea5p quy\u1ec1n kha<\/span>i\u00a0th\u00e1c bi\u1ec3u m\u1eabu, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u00f3 li\u00ean quan cho c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n khai th\u00e1c, s\u1eed d\u1ee5ng tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh. Tr\u01b0\u1edd<\/span>ng h\u1ee3p x\u1ea3y ra s\u1ef1 c\u1ed1 \u0111\u01b0\u1eddng truy\u1ec1n d\u1eef li\u1ec7u ho\u1eb7c h\u1ec7 th\u1ed1ng g\u1eedi, nh\u1eadn b\u00e1o c\u00e1o \u0111i\u1ec7n t\u1eed, ph\u1ea3<\/span>i\u00a0th\u1ef1c h<\/span>i\u1ec7n ngay bi\u1ec7n ph<\/span>\u00e1p \u0111\u1ec3 kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1;<\/span><\/p>\n

\u0111) X\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn vi\u1ec7c g\u1eed<\/span>i, nh\u1eadn b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, \u0111\u1ea3m b\u1ea3o v<\/span>i\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea c\u00f3 li\u00ean quan cho c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n; gh<\/span>i\u00a0v\u00e0 sao l\u01b0u nh\u1eadt k\u00fd ti\u1ebfp nh\u1eadn c\u00e1c b\u00e1o c\u00e1o do c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o g\u1eedi, nh\u1eadt k\u00fd khai th\u00e1c s\u1eed d\u1ee5ng bi\u1ec3u m\u1eabu, s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n.<\/span><\/p>\n

e) \u0110\u1ea3m b\u1ea3o quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o<\/span><\/p>\n

a) C\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o ch\u1ea5p h\u00e0nh \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, g\u1eedi \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n c\u00e1c b\u00e1o c\u00e1o; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t<\/span>\u01b0\u00a0n\u00e0y; tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s<\/span>\u1ed1\u00a0li\u1ec7u t\u1ea1i bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o c<\/span>\u00f3\u00a0sai s\u00f3t c\u1ea7n th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o, \u0111\u1ed3ng th\u1eddi ph\u1ea3i c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi v\u00e0 g\u1eed<\/span>i\u00a0l\u1ea1i b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh.<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u1ee5c v\u1ee5 thu th\u1eadp, t\u1ed5ng h\u1ee3p, l\u01b0u tr\u1eef, khai th\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin th\u1ed1ng k\u00ea thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n<\/span>\u00a0<\/span>v\u1ecb; \u0111\u1ea3m b\u1ea3o t\u00ednh k\u1ebft n\u1ed1i, li\u00ean th\u00f4ng, chia s\u1ebb, t\u00edch h\u1ee3p d\u1eef li\u1ec7u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea c\u1ee7a \u0111\u01a1n v\u1ecb v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) Ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c c\u00e1c \u0111\u1ee3t t\u1eadp hu\u1ea5n v\u1ec1 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea, h\u01b0\u1edbng d\u1eabn v\u00e0 tr\u1ea3 l<\/span>\u1eddi\u00a0k\u1ecbp th\u1eddi cho c\u00e1c \u0111\u01a1n v\u1ecb v\u1ec1 c\u00e1c v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a m<\/span>\u00ecnh trong vi\u1ec7c th\u1ef1c hi\u1ec7n Th\u00f4ng t<\/span>\u01b0\u00a0n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 8. 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 thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 3 n\u0103m 2019.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 s\u1ed1\u00a015\/2013\/TT-BTC\u00a0ng\u00e0y 05 th\u00e1ng 02 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn H\u1ec7 th\u1ed1ng ch<\/span>\u1ec9\u00a0ti\u00eau v\u00e0 M<\/span>\u1eabu bi\u1ec3u b\u00e1o c\u00e1o th\u1ed1ng k\u00ea s\u1eed d\u1ee5ng t\u1ea1i c\u00e1c S\u1edf T\u00e0i ch\u00ednh h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n d\u1eabn chi\u1ebfu t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf th\u00ec \u00e1p d\u1ee5ng theo c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf \u0111\u00f3.<\/span><\/p>\n

4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 ph\u00e1t sinh kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft<\/span>.\/.<\/span><\/p>\n

\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>–\u00a0<\/span>V\u0103n ph\u00f2ng T<\/span>\u1ed5ng B\u00ed th\u01b0;
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\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– 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– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– S\u1edf T\u00e0i ch\u00ednh c\u00e1c t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n – B\u1ed9 T\u01b0 ph\u00e1p;
\n– C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\n– C\u00e1c \u0111\u01a1n v\u1ecb th<\/span>u\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh;
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n– C<\/span>\u00f4ng b\u00e1o;
\n– L\u01b0u: VT, THTK.<\/span><\/td>\n		\n

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

V\u0169 Th\u1ecb Mai<\/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:\u00a002\/2019\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y\u00a014\u00a0th\u00e1ng\u00a001\u00a0n\u0103m 2019 TH\u00d4NG T\u01af QUY \u0110\u1ecaNH CH\u1ebe \u0110\u1ed8 B\u00c1O C\u00c1O TH\u1ed0NG K\u00ca NG\u00c0NH T\u00c0I CH\u00cdNH C\u0103n c\u1ee9 Lu\u1eadt Th\u1ed1ng k\u00ea ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2015; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a094\/2016\/N\u0110-CP\u00a0ng\u00e0y..<\/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\/31805"}],"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=31805"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31805\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31805"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}