{"id":9413,"date":"2015-08-17T08:04:39","date_gmt":"2015-08-17T08:04:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9413"},"modified":"2015-08-17T08:07:09","modified_gmt":"2015-08-17T08:07:09","slug":"nghi-dinh-1912013-quy-dinh-ve-kinh-phi-cong-doan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9413","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 191\/2013 quy \u0111\u1ecbnh v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><strong>L\u01afU \u00dd<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif;\"><span style=\"color: #000000;\"><em><strong>B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n <span style=\"color: #ff0000;\">t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<br \/>\n<\/strong><\/em><\/span><strong>_____________________________________________<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>NGH\u1eca \u0110\u1ecaNH<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u1ec0 T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 16 th\u00e1ng 12 n\u0103m 2002;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 Lu\u1eadt c\u00f4ng \u0111o\u00e0n ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Sau khi th\u1ed1ng nh\u1ea5t v\u1edbi T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n,<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u01b0\u01a1ng 1.<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n \u0111\u1ed1i v\u1edbi ngu\u1ed3n thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p h\u1ed7 tr\u1ee3.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. \u0110\u1ed1i v\u1edbi ngu\u1ed3n thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n do \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n \u0111\u00f3ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u l\u1ec7 C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. \u0110\u1ed1i v\u1edbi ngu\u1ed3n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, th\u1ec3 thao, ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee7a c\u00f4ng \u0111o\u00e0n; t\u1eeb \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n do Nh\u00e0 n\u01b0\u1edbc giao; t\u1eeb vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n thu.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. C\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1c c\u1ea5p c\u00f4ng \u0111o\u00e0n, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng \u0111o\u00e0n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. C\u00f4ng \u0111o\u00e0n th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. Vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc t\u1eadp trung, d\u00e2n ch\u1ee7, c\u00f4ng khai, minh b\u1ea1ch, c\u00f3 ph\u00e2n c\u00f4ng, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd, g\u1eafn quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. T\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea, b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">4. T\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p h\u1ed7 tr\u1ee3; \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng \u0111o\u00e0n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">5. K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch, ngu\u1ed3n thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p h\u1ed7 tr\u1ee3, 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 Lu\u1eadt v\u1ec1 kh\u00f3a s\u1ed5 ng\u00e2n s\u00e1ch cu\u1ed1i n\u0103m.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u01b0\u01a1ng 2.<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>QUY \u0110\u1ecaNH V\u1ec0 KINH PH\u00cd C\u00d4NG \u0110O\u00c0N<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 26 Lu\u1eadt c\u00f4ng \u0111o\u00e0n l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3 \u0111\u00e3 c\u00f3 hay ch\u01b0a c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, bao g\u1ed3m:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc (k\u1ec3 c\u1ea3 \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n), \u0111\u01a1n v\u1ecb thu\u1ed9c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 ngo\u00e0i c\u00f4ng l\u1eadp.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">4. Doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt doanh nghi\u1ec7p, Lu\u1eadt \u0111\u1ea7u t\u01b0.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">5. H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">6. C\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam c\u00f3 li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f4ng \u0111o\u00e0n, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">7. T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 5. M\u1ee9c \u0111\u00f3ng v\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ee9c \u0111\u00f3ng b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng n\u00e0y l\u00e0 t\u1ed5ng m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Ri\u00eang \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0 t\u1ed5ng m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u1eefng c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean ch\u1ee9c qu\u1ed1c ph\u00f2ng, lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng trong c\u00e1c nh\u00e0 m\u00e1y, doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb c\u01a1 s\u1edf trong Qu\u00e2n \u0111\u1ed9i nh\u00e2n d\u00e2n; c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng trong c\u00e1c doanh nghi\u1ec7p, c\u01a1 quan, \u0111\u01a1n v\u1ecb khoa h\u1ecdc-k\u1ef9 thu\u1eadt, s\u1ef1 nghi\u1ec7p v\u00e0 ph\u1ee5c v\u1ee5 trong C\u00f4ng an nh\u00e2n d\u00e2n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 6. Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. C\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i c\u01a1 quan, \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch c\u0103n c\u1ee9 gi\u1ea5y r\u00fat kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m so\u00e1t chi v\u00e0 chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n t\u1ea1i ng\u00e2n h\u00e0ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng theo chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo th\u00e1ng ho\u1eb7c qu\u00fd m\u1ed9t l\u1ea7n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean c\u01a1 s\u1edf \u0111\u0103ng k\u00fd v\u1edbi t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 7. Ngu\u1ed3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. \u0110\u1ed1i v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 ngu\u1ed3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean h\u00e0ng n\u0103m c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. \u0110\u1ed1i v\u1edbi c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m ngu\u1ed3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u00ednh theo qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho s\u1ed1 bi\u00ean ch\u1ebf h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean h\u00e0ng n\u0103m c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Ph\u1ea7n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i \u0111\u00f3ng c\u00f2n l\u1ea1i, \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5, kho\u1ea3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 trong k\u1ef3.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">4. \u0110\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i, kho\u1ea3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Ch\u01b0\u01a1ng 3.<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>QUY \u0110\u1ecaNH V\u1ec0 NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC C\u1ea4P H\u1ed6 TR\u1ee2<\/strong><\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 8. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3<\/span><\/strong><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. Kinh ph\u00ed \u0111\u00f3ng ni\u00ean li\u1ec5m cho c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n ngu\u1ed3n thu t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n kh\u00f4ng \u0111\u1ea3m b\u1ea3o d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean h\u1ee3p l\u00fd c\u1ee7a h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c hi\u1ec7n quy\u1ec1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng \u0111o\u00e0n: V\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n thu \u0111\u1ed1i v\u1edbi c\u00e1c ngu\u1ed3n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2 v\u00e0 4 \u0110i\u1ec1u 26 Lu\u1eadt c\u00f4ng \u0111o\u00e0n v\u00e0 d\u1ef1 to\u00e1n chi th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 27 Lu\u1eadt c\u00f4ng \u0111o\u00e0n theo ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c chi ti\u00eau chung c\u1ee7a Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh th\u1ea9m \u0111\u1ecbnh ph\u1ea7n ch\u00eanh l\u1ec7ch thi\u1ebfu, t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh Ch\u00ednh ph\u1ee7 \u0111\u1ec3 tr\u00ecnh Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh h\u1ed7 tr\u1ee3.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp tr\u1ef1c thu\u1ed9c T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">4. Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 do T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">5. Kinh ph\u00ed \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam, c\u00f4ng \u0111o\u00e0n ng\u00e0nh trung \u01b0\u01a1ng v\u00e0 c\u00f4ng \u0111o\u00e0n t\u1ed5ng c\u00f4ng ty tr\u1ef1c thu\u1ed9c T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">6. Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (n\u1ebfu c\u00f3).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">7. Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1eb7t h\u00e0ng v\u1edbi T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">8. Kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u1ed9t xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">9. Kinh ph\u00ed \u0111\u1ed1i \u1ee9ng th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f3 ngu\u1ed3n v\u1ed1n n\u01b0\u1edbc ngo\u00e0i do T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n, \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">10. Chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 9. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng h\u1ed7 tr\u1ee3<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp tr\u1ef1c thu\u1ed9c Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 do Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n (n\u1ebfu c\u00f3).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. Kinh ph\u00ed \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c \u0111\u1ed1i v\u1edbi Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean c\u01a1 s\u1edf.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">4. Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao (n\u1ebfu c\u00f3).<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">5. Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1eb7t h\u00e0ng v\u1edbi Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">6. Kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u1ed9t xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">7. Chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng theo d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 10. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. Kinh ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch c\u1ea5p n\u00e0o h\u1ed7 tr\u1ee3 th\u00ec ph\u00e2n b\u1ed5 cho c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c c\u00f4ng \u0111o\u00e0n c\u1ea5p \u0111\u00f3 th\u1ef1c hi\u1ec7n; kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c c\u00f4ng \u0111o\u00e0n c\u1ea5p d\u01b0\u1edbi, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. C\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 ph\u1ea3i th\u1ef1c hi\u1ec7n s\u1eed d\u1ee5ng kinh ph\u00ed theo \u0111\u00fang ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh; b\u1ea3o \u0111\u1ea3m \u0111\u00fang m\u1ee5c \u0111\u00edch, ti\u1ebft ki\u1ec7m, c\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb thanh to\u00e1n; ch\u1ecbu s\u1ef1 ki\u1ec3m tra, ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c giao.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. Vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, ch\u1ea5p h\u00e0nh, k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u01b0\u01a1ng 4.<\/span><\/p>\n<p style=\"text-align: center;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 11. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10 th\u00e1ng 01 n\u0103m 2014. Ri\u00eang quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y Lu\u1eadt c\u00f4ng \u0111o\u00e0n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. B\u00e3i b\u1ecf c\u00e1c v\u0103n b\u1ea3n sau \u0111\u00e2y:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">a) Quy\u1ebft \u0111\u1ecbnh s\u1ed1 133\/2008\/Q\u0110-TTg ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2008 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">b) Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 119\/2004\/TTLT\/BTC-TL\u0110L\u0110VN ng\u00e0y 08 th\u00e1ng 12 n\u0103m 2004 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam h\u01b0\u1edbng d\u1eabn tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n; Th\u00f4ng t\u01b0 s\u1ed1 17\/2009\/TT-BTC ng\u00e0y 22 th\u00e1ng 01 n\u0103m 2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c tr\u00edch n\u1ed9p v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 12. Tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">1. C\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">a) \u0110\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n cho t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u1ec1 ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">b) Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">2. T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">a) X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c, ch\u1ebf \u0111\u1ed9 chi ti\u00eau t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n tr\u00ean c\u01a1 s\u1edf v\u1eadn d\u1ee5ng \u0111\u1ecbnh m\u1ee9c, ch\u1ebf \u0111\u1ed9 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd trong h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n; quy \u0111\u1ecbnh ph\u00e2n c\u1ea5p thu, ph\u00e2n ph\u1ed1i ngu\u1ed3n thu v\u00e0 qu\u1ea3n l\u00fd ngu\u1ed3n thu (\u0111o\u00e0n ph\u00ed, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, c\u00e1c ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh) \u0111\u1ec3 th\u1ef1c hi\u1ec7n trong h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">b) X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p tr\u00ean c\u01a1 s\u1edf v\u1eadn d\u1ee5ng \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n chi qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh cho c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u00e1c c\u01a1 quan kh\u00e1c \u1edf Trung \u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch trong ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">c) Ch\u1ec9 \u0111\u1ea1o t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo \u0111\u00fang quy \u0111\u1ecbnh; ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh, thu\u1ebf, thanh tra lao \u0111\u1ed9ng c\u00f9ng c\u1ea5p ki\u1ec3m tra, thanh tra vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p; ki\u1ebfn ngh\u1ecb c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">3. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">4. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed ng\u00e2n s\u00e1ch, \u0111\u1ecba ph\u01b0\u01a1ng h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TM.CH\u00cdNH PH\u1ee6<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TH\u1ee6 T\u01af\u1edaNG<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: helvetica, arial, sans-serif;\">N\u01a1i nh\u1eadn:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng; \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nguy\u1ec5n T\u1ea5n D\u0169ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; L\u01b0u: VT, KTTH (3b).\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 191\/2013 quy \u0111\u1ecbnh v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10 \/01\/ 2014, theo \u0111\u00f3 m\u1ee9c \u0111\u00f3ng KPC\u0110 b\u1eb1ng 2% qu\u1ef9 l\u01b0\u01a1ng \u0111\u00f3ng BHXH cho NL\u0110<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1127],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9413"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9413"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9413\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9413"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}