Văn bản pháp luật về Thư viện

["b)\u00a0\u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo gi\u00e1 t\u00ednh \u0111\u1ee7 chi ph\u00ed (kh\u00f4ng bao g\u1ed3m kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh). 3.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 3) l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 100%, \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo gi\u00e1 ch\u01b0a t\u00ednh \u0111\u1ee7 chi ph\u00ed v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau: a)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean; b)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean; c)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean. 4.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 4) g\u1ed3m: a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y d\u01b0\u1edbi 10%; b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng c\u00f3 ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p. \u0110i\u1ec1u 10. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean 1.\u00a0C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh M\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (%) = A x\u00a0100% B Trong \u0111\u00f3: a)\u00a0A g\u1ed3m c\u00e1c kho\u1ea3n thu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 5 \u0110i\u1ec1u 11; \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 5 \u0110i\u1ec1u 15; kho\u1ea3n 2 \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Trong \u0111\u00f3, \u0111\u1ed1i v\u1edbi kho\u1ea3n thu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11; \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 15 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 19 ch\u1ec9 x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi (sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc); kho\u1ea3n thu t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 11 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 15 kh\u00f4ng t\u00ednh kho\u1ea3n chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean. b)\u00a0B g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 16, \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 2.\u00a0Gi\u00e1 tr\u1ecb A v\u00e0 B quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf d\u1ef1 to\u00e1n thu, chi t\u1ea1i n\u0103m \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Ch\u01b0\u01a1ng II QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2 V\u1ec0 C\u01a0 CH\u1ebe T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG M\u1ee5c 1.\u00a0T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG T\u1ef0 B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN V\u00c0 CHI \u0110\u1ea6U T\u01af (\u0110\u01a0N V\u1eca NH\u00d3M 1) V\u00c0 \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG T\u1ef0 B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN (\u0110\u01a0N V\u1eca NH\u00d3M 2) \u0110i\u1ec1u 11. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb 1.\u00a0Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc a)\u00a0Kinh ph\u00ed cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh; 251","b)\u00a0Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; c)\u00a0Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao (n\u1ebfu c\u00f3), g\u1ed3m: Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; kinh ph\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f3 ngu\u1ed3n v\u1ed1n n\u01b0\u1edbc ngo\u00e0i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao; kinh ph\u00ed \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u1ec3 \u0111\u1eb7t h\u00e0ng; d)\u00a0V\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng (n\u1ebfu c\u00f3). Ri\u00eang \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1, Nh\u00e0 n\u01b0\u1edbc xem x\u00e9t b\u1ed1 tr\u00ed v\u1ed1n cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111ang tri\u1ec3n khai d\u1edf dang theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ed1 tr\u00ed cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n m\u1edbi thu\u1ed9c k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 2.\u00a0Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p a)\u00a0Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng; b)\u00a0Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; c)\u00a0Thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng: \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng. 3.\u00a0Ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed. 4.\u00a0Ngu\u1ed3n v\u1ed1n vay; v\u1ed1n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 5.\u00a0Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 12. Chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh giao t\u1ef1 ch\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed) v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean. M\u1ed9t s\u1ed1 n\u1ed9i dung chi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: 1.\u00a0Chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng a)\u00a0Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027- NQ\/TW\u00a0ng\u00e0y 21 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a H\u1ed9i ngh\u1ecb l\u1ea7n th\u1ee9 b\u1ea3y Ban Ch\u1ea5p h\u00e0nh Trung \u01b0\u01a1ng kh\u00f3a XII v\u1ec1 c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW),\u00a0\u0111\u01a1n v\u1ecb chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng theo l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n l\u01b0\u01a1ng t\u0103ng th\u00eam t\u1eeb ngu\u1ed3n thu c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u1ea5p b\u1ed5 sung. b)\u00a0K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, th\u1ef1c hi\u1ec7n nh\u01b0 sau: -\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 ti\u1ec1n l\u01b0\u01a1ng theo k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 doanh nghi\u1ec7p (C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 h\u1ea1ng I); quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng chi tr\u1ea3 cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). 252","-\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 2: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 ti\u1ec1n l\u01b0\u01a1ng theo k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng nh\u01b0 doanh nghi\u1ec7p (C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 h\u1ea1ng II); quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng chi tr\u1ea3 cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). \u0110\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 x\u00e1c \u0111\u1ecbnh qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng k\u1ebf ho\u1ea1ch, qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n v\u00e0 ph\u00e2n ph\u1ed1i ti\u1ec1n l\u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng - Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i; ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 x\u00e2y d\u1ef1ng qu\u1ef9 l\u01b0\u01a1ng k\u1ebf ho\u1ea1ch h\u1eb1ng n\u0103m \u0111\u1ec3 chi tr\u1ea3 cho vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i v\u1ec1 l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi \u0111\u1ea1t th\u1ea5p h\u01a1n ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 gi\u1ea3m ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi c\u1ee7a ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c duy\u1ec7t nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o m\u1ee9c chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng th\u1ea5p h\u01a1n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng. C\u0103n c\u1ee9 v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau. M\u1ee9c d\u1ef1 ph\u00f2ng h\u1eb1ng n\u0103m do \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, \u0111\u01a1n v\u1ecb c\u00f3 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%. Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01a1n v\u1ecb c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng. Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n l\u01b0\u01a1ng t\u0103ng th\u00eam t\u1eeb ngu\u1ed3n thu c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng c\u1ea5p b\u1ed5 sung. Vi\u1ec7c chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc g\u1eafn v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. 2.\u00a0Chi thu\u00ea chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. C\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng, kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi c\u1ee5 th\u1ec3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. 3.\u00a0Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd a)\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt, ch\u1ebf \u0111\u1ed9 chi theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ecba b\u00e0n \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi theo quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 \u0111\u1ea3m b\u1ea3o ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc; b)\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng m\u1ee9c chi cho ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh. 4.\u00a0Chi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 thu ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed; chi th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5. 5.\u00a0Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9 \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro (n\u1ebfu c\u00f3). 6.\u00a0Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). 7.\u00a0C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 13. Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 253","1.\u00a0Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 bao g\u1ed3m: a)\u00a0Chi th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi t\u1eebng ngu\u1ed3n kinh ph\u00ed; b) Chi\u00a0mua s\u1eafm t\u00e0i s\u1ea3n, s\u1eeda ch\u1eefa l\u1edbn ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi mua s\u1eafm, s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed); c)\u00a0Chi t\u1eeb ngu\u1ed3n vay n\u1ee3, vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 2.\u00a0Chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng kinh ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 3.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed n\u01b0\u1edbc ngo\u00e0i, ch\u1ebf \u0111\u1ed9 ti\u1ebfp kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ed9i th\u1ea3o qu\u1ed1c t\u1ebf \u1edf Vi\u1ec7t Nam. \u0110i\u1ec1u 14. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m 1.\u00a0K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 nh\u01b0 sau: a)\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p: Tr\u00edch t\u1ed1i thi\u1ec3u 25%; b)\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: \u0110\u01a1n v\u1ecb nh\u00f3m 1 \u0111\u01b0\u1ee3c t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c tr\u00edch (kh\u00f4ng kh\u1ed1ng ch\u1ebf m\u1ee9c tr\u00edch); \u0111\u01a1n v\u1ecb nh\u00f3m 2 tr\u00edch t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec kh\u00f4ng tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp; c)\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i: T\u1ed5ng hai qu\u1ef9 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb; d)\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh; \u0111) Ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p. 2.\u00a0S\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9 a)\u00a0Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p: \u0110\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, mua s\u1eafm trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c; ph\u00e1t tri\u1ec3n n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p; chi \u00e1p d\u1ee5ng ti\u1ebfn b\u1ed9 khoa h\u1ecdc k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7; \u0111\u00e0o t\u1ea1o n\u00e2ng cao nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb; mua b\u1ea3n quy\u1ec1n t\u00e1c ph\u1ea9m, ch\u01b0\u01a1ng tr\u00ecnh; g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c (n\u1ebfu c\u00f3); b)\u00a0Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp: \u0110\u1ec3 chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m v\u00e0 d\u1ef1 ph\u00f2ng chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u0103m sau trong tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n thu nh\u1eadp b\u1ecb gi\u1ea3m. Vi\u1ec7c chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc g\u1eafn v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c; c)\u00a0Qu\u1ef9 khen th\u01b0\u1edfng: \u0110\u1ec3 th\u01b0\u1edfng cu\u1ed1i n\u0103m, th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3, th\u01b0\u1edfng \u0111\u1ed9t xu\u1ea5t cho t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb theo hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c v\u00e0 th\u00e0nh t\u00edch \u0111\u00f3ng g\u00f3p v\u00e0o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. M\u1ee9c th\u01b0\u1edfng do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c ghi trong Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb; d)\u00a0Qu\u1ef9 ph\u00fac l\u1ee3i: \u0110\u1ec3 x\u00e2y d\u1ef1ng, s\u1eeda ch\u1eefa c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i c\u1ee7a \u0111\u01a1n v\u1ecb; g\u00f3p m\u1ed9t ph\u1ea7n v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i chung trong ng\u00e0nh ho\u1eb7c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c 254","theo h\u1ee3p \u0111\u1ed3ng; chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i t\u1eadp th\u1ec3 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 h\u01b0u, ngh\u1ec9 m\u1ea5t s\u1ee9c, ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n; chi th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf; chi h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i, t\u1eeb thi\u1ec7n; \u0111) Qu\u1ef9 kh\u00e1c: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. 3.\u00a0Vi\u1ec7c s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0, mua s\u1eafm, g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng; ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. 4.\u00a0M\u1ee9c tr\u00edch c\u1ee5 th\u1ec3 c\u1ee7a c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 quy tr\u00ecnh s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9 do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 ph\u1ea3i c\u00f4ng khai trong \u0111\u01a1n v\u1ecb. M\u1ee5c 2.\u00a0T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG T\u1ef0 B\u1ea2O \u0110\u1ea2M M\u1ed8T PH\u1ea6N CHI TH\u01af\u1edcNG XUY\u00caN (\u0110\u01a0N V\u1eca NH\u00d3M 3) \u0110i\u1ec1u 15. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb 1.\u00a0Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc a)\u00a0Kinh ph\u00ed cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh; b)\u00a0Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; c)\u00a0Kinh ph\u00ed h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean sau khi \u0111\u01a1n v\u1ecb \u0111\u00e3 s\u1eed d\u1ee5ng ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p v\u00e0 ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean; d)\u00a0Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao (n\u1ebfu c\u00f3): Kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia; kinh ph\u00ed v\u1ed1n \u0111\u1ed1i \u1ee9ng th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n c\u00f3 ngu\u1ed3n v\u1ed1n n\u01b0\u1edbc ngo\u00e0i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao; kinh ph\u00ed \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u1ec3 \u0111\u1eb7t h\u00e0ng; kinh ph\u00ed th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf; kinh ph\u00ed \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c theo \u0111\u1ec1 \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t; \u0111) V\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng. 2.\u00a0Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p a)\u00a0Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng; b)\u00a0Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; c)\u00a0Thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng: \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec1 \u00e1n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng. 3.\u00a0Ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed. 4.\u00a0Ngu\u1ed3n v\u1ed1n vay c\u1ee7a \u0111\u01a1n v\u1ecb; ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 255","5.\u00a0Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 16. Chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m c kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c thu ph\u00ed) v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 quy\u1ebft \u0111\u1ecbnh c\u00e1c n\u1ed9i dung chi nh\u01b0 sau: 1.\u00a0Chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng a)\u00a0Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027- NQ\/TW,\u00a0\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, h\u1ec7 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, ch\u1ee9c danh, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). b)\u00a0Ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng t\u1ed1i thi\u1ec3u 40% s\u1ed1 thu \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo ch\u1ebf \u0111\u1ed9 (ri\u00eang \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 s\u1eed d\u1ee5ng t\u1ed1i thi\u1ec3u 35% sau khi tr\u1eeb c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ebft c\u1ea5u v\u00e0o gi\u00e1 d\u1ecbch v\u1ee5), ti\u1ebft ki\u1ec7m 10% chi th\u01b0\u1eddng xuy\u00ean ngu\u1ed3n ng\u00e2n s\u00e1ch t\u0103ng th\u00eam h\u1eb1ng n\u0103m v\u00e0 s\u1eafp x\u1ebfp t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ngu\u1ed3n th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1ec9 c\u1ea5p b\u1ed5 sung sau khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u1ebft Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp v\u00e0 ngu\u1ed3n tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. c)\u00a0Chi ti\u1ec1n th\u01b0\u1edfng: Th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW. 2.\u00a0Chi thu\u00ea chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. C\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao, kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi c\u1ee5 th\u1ec3 t\u01b0\u01a1ng x\u1ee9ng v\u1edbi nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. 3.\u00a0Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd a)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi \u0111\u00e3 c\u00f3 \u0111\u1ecbnh m\u1ee9c chi theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u0103n c\u1ee9 y\u00eau c\u1ea7u th\u1ef1c t\u1ebf, m\u1ee9c gi\u00e1 th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi cao h\u01a1n (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb chi t\u1eeb ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p, kh\u00f4ng ph\u1ea3i ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) ho\u1eb7c b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c chi do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh Nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng m\u1ee9c chi cho ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh. b)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean; \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c chi do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh. 256","\u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng m\u1ee9c chi cho ph\u00f9 h\u1ee3p t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh. 4.\u00a0Chi ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, d\u1ecbch v\u1ee5 thu ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed; chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5. 5.\u00a0Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, li\u00ean doanh li\u00ean k\u1ebft v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9 \u0111\u1ec3 x\u1eed l\u00fd r\u1ee7i ro (n\u1ebfu c\u00f3). 6.\u00a0Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay (n\u1ebfu c\u00f3). 7.\u00a0C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 17. Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 C\u0103n c\u1ee9 ngu\u1ed3n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 1, kho\u1ea3n 3 (ph\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean), kho\u1ea3n 4 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110i\u1ec1u 18. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo th\u1ee9 t\u1ef1 nh\u01b0 sau: 1.\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p a)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i thi\u1ec3u 20%; b)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i thi\u1ec3u 15%; c)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i thi\u1ec3u 10%. 2.\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp v\u00e0 chi thu nh\u1eadp t\u0103ng th\u00eam a)\u00a0Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027- NQ\/TW,\u00a0tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. b)\u00a0K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, th\u1ef1c hi\u1ec7n nh\u01b0 sau: -\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean: \u0110\u01b0\u1ee3c chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam kh\u00f4ng qu\u00e1 0,8 l\u1ea7n qu\u1ef9 l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb; -\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean: \u0110\u01b0\u1ee3c chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam kh\u00f4ng qu\u00e1 0,5 l\u1ea7n qu\u1ef9 l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb; -\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean: \u0110\u01b0\u1ee3c chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam kh\u00f4ng qu\u00e1 0,3 l\u1ea7n qu\u1ef9 l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb. 3.\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i M\u1ee9c tr\u00edch t\u1ed5ng hai qu\u1ef9 nh\u01b0 sau: a)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2,5 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb; b)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb; c)\u00a0\u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean: Tr\u00edch l\u1eadp t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1,5 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb. 257","4.\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 5.\u00a0Ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p. 6.\u00a0Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. M\u1ee9c tr\u00edch c\u1ee5 th\u1ec3 v\u00e0 quy tr\u00ecnh s\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y do Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan v\u00e0 ph\u1ea3i c\u00f4ng khai trong \u0111\u01a1n v\u1ecb. M\u1ee5c 3.\u00a0T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG DO NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN (\u0110\u01a0N V\u1eca NH\u00d3M 4) \u0110i\u1ec1u 19. Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb 1.\u00a0Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, g\u1ed3m: a)\u00a0Kinh ph\u00ed c\u1ea5p chi th\u01b0\u1eddng xuy\u00ean tr\u00ean c\u01a1 s\u1edf nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c v\u00e0 \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; b)\u00a0Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; c)\u00a0Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (n\u1ebfu c\u00f3); d)\u00a0V\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng. 2.\u00a0Ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (n\u1ebfu c\u00f3). 3.\u00a0Ngu\u1ed3n vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 4.\u00a0Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 20. Chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 4 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 quy\u1ebft \u0111\u1ecbnh c\u00e1c n\u1ed9i dung chi nh\u01b0 sau: 1.\u00a0Chi ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng a)\u00a0Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027- NQ\/TW,\u00a0\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, h\u1ec7 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). K\u1ec3\u00a0t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, ch\u1ee9c danh, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3). b) V\u1ec1 ngu\u1ed3n kinh ph\u00ed th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng Khi Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ti\u1ebft ki\u1ec7m 10% chi th\u01b0\u1eddng xuy\u00ean ngu\u1ed3n ng\u00e2n s\u00e1ch t\u0103ng th\u00eam h\u1eb1ng n\u0103m v\u00e0 s\u1eafp x\u1ebfp t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1ec9 c\u1ea5p b\u1ed5 sung sau khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng h\u1ebft ngu\u1ed3n tr\u00edch l\u1eadp c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. c)\u00a0Chi ti\u1ec1n th\u01b0\u1edfng: Th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW. 258","2.\u00a0Chi thu\u00ea chuy\u00ean gia, nh\u00e0 khoa h\u1ecdc, ng\u01b0\u1eddi c\u00f3 t\u00e0i n\u0103ng \u0111\u1eb7c bi\u1ec7t th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb. M\u1ee9c chi c\u1ee5 th\u1ec3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh chung v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. 3.\u00a0Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd C\u0103n c\u1ee9 v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n, chi qu\u1ea3n l\u00fd, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c chi do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh. 4.\u00a0C\u00e1c kho\u1ea3n chi kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 21. Chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 C\u0103n c\u1ee9 ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c giao t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1, kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110i\u1ec1u 22. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m 1.\u00a0K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi ph\u00ed th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c. 2.\u00a0\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng s\u1ed1 kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c theo th\u1ee9 t\u1ef1 nh\u01b0 sau: a) B\u1ed5 sung thu nh\u1eadp cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng: \u0110\u01a1n v\u1ecb chi thu nh\u1eadp b\u00ecnh qu\u00e2n t\u0103ng th\u00eam cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 0,3 l\u1ea7n qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb theo nguy\u00ean t\u1eafc ph\u1ea3i g\u1eafn v\u1edbi hi\u1ec7u qu\u1ea3, k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a t\u1eebng ng\u01b0\u1eddi; b)\u00a0Chi khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i: Chi khen th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t cho t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb theo k\u1ebft qu\u1ea3 c\u00f4ng t\u00e1c v\u00e0 th\u00e0nh t\u00edch \u0111\u00f3ng g\u00f3p; chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i t\u1eadp th\u1ec3 c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ec3 c\u1ea3 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 h\u01b0u, ngh\u1ec9 m\u1ea5t s\u1ee9c; chi th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong bi\u00ean ch\u1ebf khi th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf; c)\u00a0Khi x\u00e9t th\u1ea5y kh\u1ea3 n\u0103ng ti\u1ebft ki\u1ec7m kinh ph\u00ed kh\u00f4ng \u1ed5n \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 \u1ed5n \u0111\u1ecbnh thu nh\u1eadp cho vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng. S\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c, cu\u1ed1i n\u0103m ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. 3.\u00a0Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n s\u1eed d\u1ee5ng kinh ph\u00ed ti\u1ebft ki\u1ec7m n\u00eau tr\u00ean theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 ph\u1ea3i c\u00f4ng khai trong \u0111\u01a1n v\u1ecb. M\u1ee5c 4.\u00a0T\u1ef0 CH\u1ee6 V\u1ec0 GIAO D\u1ecaCH T\u00c0I CH\u00cdNH V\u00c0 LI\u00caN DOANH, LI\u00caN K\u1ebeT \u0110i\u1ec1u 23. M\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch 1.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng kinh doanh, d\u1ecbch v\u1ee5. 2.\u00a0\u0110\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4 m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng, h\u1ecdc ph\u00ed theo m\u1ee9c gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; \u0111\u1ecbnh k\u1ef3 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh. 3.\u00a0C\u00e1c kho\u1ea3n kinh ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, g\u1ed3m: kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p, c\u00e1c kho\u1ea3n thu ph\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3) \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 qu\u1ea3n l\u00fd. 259","4.\u00a0C\u00e1c Qu\u1ef9 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi ti\u1ec1n t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 qu\u1ea3n l\u00fd. \u0110i\u1ec1u 24. Huy \u0111\u1ed9ng v\u1ed1n v\u00e0 vay v\u1ed1n t\u00edn d\u1ee5ng 1.\u00a0Nguy\u00ean t\u1eafc chung a) Khi th\u1ef1c hi\u1ec7n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, mua s\u1eafm t\u00e0i s\u1ea3n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i c\u00f3 ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n; t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3, c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 hi\u1ec7u qu\u1ea3 c\u1ee7a vi\u1ec7c vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng v\u1ed1n vay, v\u1ed1n huy \u0111\u1ed9ng; b)\u00a0\u0110\u01a1n v\u1ecb kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng \u0111\u1ec3 th\u1ebf ch\u1ea5p vay v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i \u00a0kho\u1ea3n 5 \u0110i\u1ec1u 54 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; c)\u00a0C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb ngu\u1ed3n v\u1ed1n vay t\u00edn d\u1ee5ng, huy \u0111\u1ed9ng v\u1ed1n ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f4ng khai, d\u00e2n ch\u1ee7 trong \u0111\u01a1n v\u1ecb. 2.\u00a0\u0110\u01a1n v\u1ecb nh\u00f3m 1, \u0111\u01a1n v\u1ecb nh\u00f3m 2 trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 \u0111\u01b0\u1ee3c vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f4ng; vay v\u1ed1n t\u00edn d\u1ee5ng \u01b0u \u0111\u00e3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 l\u00e3i su\u1ea5t cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng v\u1ed1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng. 3.\u00a0\u0110\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2 v\u00e0 nh\u00f3m 3 (\u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean t\u1eeb 70% tr\u1edf l\u00ean) c\u00f3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, \u0111\u01b0\u1ee3c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, c\u1ea3i t\u1ea1o, s\u1eeda ch\u1eefa\u00a0l\u00e0m\u00a0c\u01a1 s\u1edf v\u1eadt ch\u1ea5t hi\u1ec7n c\u00f3; mua b\u1ed5 sung trang thi\u1ebft b\u1ecb \u0111\u1ec3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 t\u0103ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 n\u1ee3 vay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n c\u1ee7a vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1. 4.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u00ecnh c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd ho\u1eb7c H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng, H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc, ph\u01b0\u01a1ng \u00e1n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n v\u00e0 ho\u00e0n tr\u1ea3 v\u1ed1n do H\u1ed9i \u0111\u1ed3ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00ea duy\u1ec7t. \u0110i\u1ec1u 25. T\u1ef1 ch\u1ee7 trong ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft 1.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a x\u00e3 h\u1ed9i. Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch li\u00ean doanh, li\u00ean k\u1ebft ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng\u00a0v\u00e0 thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 58 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. 2.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd) ph\u00ea duy\u1ec7t sau khi c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) ph\u00ea duy\u1ec7t sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p, trong \u0111\u00f3 ph\u1ea3i l\u00e0m r\u00f5 h\u00ecnh th\u1ee9c li\u00ean doanh, li\u00ean k\u1ebft (th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi ho\u1eb7c kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi); ph\u01b0\u01a1ng \u00e1n b\u1ea3o \u0111\u1ea3m ngu\u1ed3n t\u00e0i ch\u00ednh, ngu\u1ed3n nh\u00e2n l\u1ef1c cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u01a1 s\u1edf li\u00ean doanh, li\u00ean k\u1ebft. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc, \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o H\u1ed9i \u0111\u1ed3ng th\u00f4ng qua \u0111\u1ec1 \u00e1n tr\u01b0\u1edbc khi tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. 3.\u00a0Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u, gi\u1ea5y ph\u00e9p, b\u1ea3n quy\u1ec1n t\u00e1c ph\u1ea9m \u0111\u1ec3 li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p li\u00ean doanh, li\u00ean k\u1ebft theo h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi th\u00ec \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan kh\u00e1c. 260","4.\u00a0Vi\u1ec7c ph\u00e2n chia k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn trong H\u1ee3p \u0111\u1ed3ng li\u00ean doanh, li\u00ean k\u1ebft, c\u1ee5 th\u1ec3 nh\u01b0 sau: a)\u00a0\u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh, li\u00ean k\u1ebft kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n b\u1ed5 sung to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u00e0o ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft theo \u0111\u1ec1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; b)\u00a0\u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c li\u00ean doanh, li\u00ean k\u1ebft th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n m\u1edbi: s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb k\u1ebft qu\u1ea3 ph\u00e2n chia c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft sau khi chi tr\u1ea3 c\u00e1c chi ph\u00ed l\u00e3i vay, chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n (n\u1ebfu c\u00f3); ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c chia c\u00f2n l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo \u0111\u1ec1 \u00e1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. 5.\u00a0Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u, gi\u1ea5y ph\u00e9p, b\u1ea3n quy\u1ec1n t\u00e1c ph\u1ea9m \u0111\u1ec3 li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; ph\u00e1p lu\u1eadt v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u \u0111\u1ec3 g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft theo ti\u00eau chu\u1ea9n th\u1ea9m \u0111\u1ecbnh gi\u00e1 Vi\u1ec7t Nam, m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng trong th\u1ea9m \u0111\u1ecbnh gi\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: a)\u00a0Thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch thu chi tr\u01b0\u1edbc l\u00e3i vay, sau thu\u1ebf c\u1ed9ng kh\u1ea5u hao; b)\u00a0Chi ph\u00ed s\u1eed d\u1ee5ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n 10 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n 10 n\u0103m th\u00ec x\u00e1c \u0111\u1ecbnh theo l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 k\u1ef3 h\u1ea1n d\u00e0i nh\u1ea5t g\u1ea7n th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh gi\u00e1; c)\u00a0Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3ng g\u00f3p trong c\u00e1ch ti\u1ebfp c\u1eadn t\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. 6.\u00a0Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n vay v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0. Ch\u01b0\u01a1ng III T\u1ef0 CH\u1ee6 V\u1ec0 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG TRONG L\u0128NH V\u1ef0C Y T\u1ebe - D\u00c2N S\u1ed0; GI\u00c1O D\u1ee4C V\u00c0 \u0110\u00c0O T\u1ea0O; GI\u00c1O D\u1ee4C NGH\u1ec0 NGHI\u1ec6P M\u1ee5c 1.\u00a0T\u1ef0 CH\u1ee6 V\u1ec0 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG TRONG L\u0128NH V\u1ef0C Y T\u1ebe - D\u00c2N S\u1ed0 \u0110i\u1ec1u 26. T\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh Vi\u1ec7c t\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: 1.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c thu\u00ea c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt y t\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u chuy\u00ean m\u00f4n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng c\u00f3 \u0111\u1ee7 trang thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh nh\u01b0 sau: a)\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2: H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd th\u00f4ng qua \u0111\u1ec1 \u00e1n thu\u00ea d\u1ecbch v\u1ee5, trong \u0111\u00f3 n\u00eau r\u00f5 danh m\u1ee5c c\u00e1c d\u1ecbch v\u1ee5 c\u1ea7n thu\u00ea; kh\u1ed1i l\u01b0\u1ee3ng; ti\u00eau chu\u1ea9n, ch\u1ea5t l\u01b0\u1ee3ng (n\u1ebfu c\u00f3) v\u00e0 gi\u00e1 c\u1ee7a d\u1ecbch v\u1ee5 \u0111i thu\u00ea; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n; tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt y t\u1ebf; b)\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4: \u0110\u01a1n v\u1ecb c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan trung \u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd), Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) ph\u00ea duy\u1ec7t; trong \u0111\u00f3 n\u00eau r\u00f5 danh m\u1ee5c c\u00e1c d\u1ecbch v\u1ee5 c\u1ea7n thu\u00ea, kh\u1ed1i l\u01b0\u1ee3ng, ti\u00eau chu\u1ea9n, ch\u1ea5t l\u01b0\u1ee3ng (n\u1ebfu c\u00f3) v\u00e0 gi\u00e1 c\u1ee7a d\u1ecbch v\u1ee5 \u0111i thu\u00ea; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n; tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5; 261","c)\u00a0Vi\u1ec7c thu\u00ea \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5u th\u1ea7u. Th\u1eddi gian thu\u00ea theo nhu c\u1ea7u thu\u00ea c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eddi gian kh\u1ea5u hao t\u1ed1i \u0111a c\u1ee7a t\u00e0i s\u1ea3n \u0111i thu\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n; d)\u00a0Chi ph\u00ed thu\u00ea c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt y t\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb. 2.\u00a0Chi ph\u1eabu thu\u1eadt, th\u1ee7 thu\u1eadt a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 ngu\u1ed3n thu \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ph\u1eabu thu\u1eadt, th\u1ee7 thu\u1eadt cao h\u01a1n ho\u1eb7c b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4: Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi ph\u1eabu thu\u1eadt, th\u1ee7 thu\u1eadt b\u1eb1ng ho\u1eb7c th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u1ea3i quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. 3.\u00a0Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m a)\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. b)\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u00f9y theo kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh tr\u00edch l\u1eadp Qu\u1ef9 h\u1ed7 tr\u1ee3 kh\u00e1m, ch\u1eefa b\u1ec7nh \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch thu\u1ed9c di\u1ec7n h\u1ed9 ngh\u00e8o, c\u1eadn ngh\u00e8o ho\u1eb7c gia \u0111\u00ecnh c\u00f3 kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf. N\u1ed9i dung h\u1ed7 tr\u1ee3 g\u1ed3m: Ti\u1ec1n \u0103n khi \u0111i\u1ec1u tr\u1ecb n\u1ed9i tr\u00fa; ti\u1ec1n \u0111i l\u1ea1i t\u1eeb nh\u00e0 \u0111\u1ebfn b\u1ec7nh vi\u1ec7n, t\u1eeb b\u1ec7nh vi\u1ec7n v\u1ec1 nh\u00e0 v\u00e0 chuy\u1ec3n b\u1ec7nh vi\u1ec7n; chi ph\u00ed kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh ngo\u00e0i ph\u1ea1m vi \u0111\u01b0\u1ee3c Qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 cho ng\u01b0\u1eddi m\u1eafc b\u1ec7nh ung th\u01b0, ch\u1ea1y th\u1eadn nh\u00e2n t\u1ea1o, m\u1ed5 tim ho\u1eb7c c\u00e1c b\u1ec7nh kh\u00e1c c\u00f3 chi ph\u00ed cao m\u00e0 ng\u01b0\u1eddi b\u1ec7nh kh\u00f4ng \u0111\u1ee7 kh\u1ea3 n\u0103ng chi tr\u1ea3. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng quy ch\u1ebf h\u1ed7 tr\u1ee3, b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch. \u0110i\u1ec1u 27. Ph\u00e2n b\u1ed5, giao d\u1ef1 to\u00e1n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 1.\u00a0Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng (bao g\u1ed3m c\u1ea3 tr\u1ea1m y t\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n), n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: a)\u00a0Chi ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo ch\u1ebf \u0111\u1ed9 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 cung c\u1ea5p y t\u1ebf d\u1ef1 ph\u00f2ng, n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m; b)\u00a0Chi ph\u00ed v\u1eadn h\u00e0nh, b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1eb7c th\u00f9 kh\u00e1c theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u00e0 ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. 2.\u00a0Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0m nhi\u1ec7m v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh, ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng ng\u01b0\u1eddi b\u1ec7nh phong, t\u00e2m th\u1ea7n theo c\u01a1 ch\u1ebf \u0111\u1eb7t h\u00e0ng ho\u1eb7c giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, ch\u0103m s\u00f3c v\u00e0 nu\u00f4i d\u01b0\u1ee1ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 3.\u00a0Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 kinh ph\u00ed trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u01b0a t\u1ef1 b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng: Kh\u00e1m, ch\u1eefa b\u1ec7nh, ki\u1ec3m d\u1ecbch y t\u1ebf, y t\u1ebf d\u1ef1 ph\u00f2ng, d\u00e2n s\u1ed1 - k\u1ebf ho\u1ea1ch h\u00f3a gia \u0111\u00ecnh, ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe sinh s\u1ea3n; truy\u1ec1n th\u00f4ng gi\u00e1o d\u1ee5c s\u1ee9c kh\u1ecfe; gi\u00e1m \u0111\u1ecbnh ph\u00e1p y, gi\u00e1m \u0111\u1ecbnh ph\u00e1p y t\u00e2m th\u1ea7n, gi\u00e1m \u0111\u1ecbnh y khoa; ki\u1ec3m nghi\u1ec7m thu\u1ed1c, m\u1ef9 ph\u1ea9m, nguy\u00ean li\u1ec7u l\u00e0m thu\u1ed1c; ki\u1ec3m \u0111\u1ecbnh v\u1eafc xin, sinh ph\u1ea9m; ki\u1ec3m nghi\u1ec7m an to\u00e0n th\u1ef1c ph\u1ea9m, ki\u1ec3m chu\u1ea9n, hi\u1ec7u chu\u1ea9n. \u0110i\u1ec1u 28. Ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a Trung t\u00e2m y t\u1ebf \u0111a ch\u1ee9c n\u0103ng 262","1.\u00a0Trung t\u00e2m y t\u1ebf \u0111a ch\u1ee9c n\u0103ng th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu t\u1eeb d\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a Trung t\u00e2m \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c chi th\u01b0\u1eddng xuy\u00ean ho\u1eb7c \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c c\u1ea3 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 cho ho\u1ea1t \u0111\u1ed9ng kh\u00e1m, ch\u1eefa b\u1ec7nh: Trung t\u00e2m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i, giao th\u1ef1c hi\u1ec7n t\u1ef1 ch\u1ee7 v\u00e0o nh\u00f3m 1 ho\u1eb7c nh\u00f3m 2. \u0110\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng y t\u1ebf d\u1ef1 ph\u00f2ng, n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c tr\u1ea1m y t\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 2.\u00a0Trung t\u00e2m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n thu d\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c; ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a Trung t\u00e2m. Vi\u1ec7c ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. M\u1ee5c 2.\u00a0T\u1ef0 CH\u1ee6 V\u1ec0 T\u00c0I CH\u00cdNH C\u1ee6A C\u01a0 S\u1ede GI\u00c1O D\u1ee4C, \u0110\u00c0O T\u1ea0O; GI\u00c1O D\u1ee4C NGH\u1ec0 NGHI\u1ec6P \u0110i\u1ec1u 29. \u0110i\u1ec1u ki\u1ec7n t\u1ef1 ch\u1ee7 c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y: 1.\u00a0\u0110\u00e3 th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng, H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p c\u00f4ng nh\u1eadn \u0111\u1ea1t chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc. 2.\u00a0\u0110\u00e3 ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc; quy ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng ho\u1eb7c H\u1ed9i \u0111\u1ed3ng \u0110\u1ea1i h\u1ecdc, \u0111\u1ea3ng \u1ee7y v\u00e0 nh\u00e0 tr\u01b0\u1eddng; quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng; quy ch\u1ebf d\u00e2n ch\u1ee7; quy ch\u1ebf qu\u1ea3n l\u00fd \u0111\u00e0o t\u1ea1o, khoa h\u1ecdc c\u00f4ng ngh\u1ec7, h\u1ecdc sinh sinh vi\u00ean, t\u00e0i ch\u00ednh t\u00e0i s\u1ea3n v\u00e0 c\u00f3 ch\u00ednh s\u00e1ch b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh. 3.\u00a0Th\u1ef1c hi\u1ec7n ph\u00e2n quy\u1ec1n t\u1ef1 ch\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh \u0111\u1ebfn t\u1eebng \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n trong c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc. 4.\u00a0X\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n t\u1ef1 ch\u1ee7 v\u00e0 th\u1ef1c hi\u1ec7n c\u00f4ng khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng, k\u1ebft qu\u1ea3 ki\u1ec3m \u0111\u1ecbnh, t\u1ef7 l\u1ec7 sinh vi\u00ean t\u1ed1t nghi\u1ec7p c\u00f3 vi\u1ec7c l\u00e0m v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110i\u1ec1u 30. T\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh 1.\u00a0Ngu\u1ed3n t\u00e0i ch\u00ednh Ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 15 v\u00e0 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: a)\u00a0Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p kinh ph\u00ed cho c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed; h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp v\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 kh\u00e1c cho h\u1ecdc sinh, sinh vi\u00ean (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; b)\u00a0Thu h\u1ecdc ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c, gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u1ecdc ph\u00ed; c)\u00a0Thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5, g\u1ed3m: Thu d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o theo ph\u01b0\u01a1ng th\u1ee9c gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean; thu d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ng\u1eafn h\u1ea1n v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5, b\u1ed5 sung ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng \u0111\u1ec3 c\u1ea5p ch\u1ee9ng ch\u1ec9, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u00e0o t\u1ea1o v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng ng\u1eafn h\u1ea1n kh\u00e1c; thu d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o; thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c \u0111\u00e0o t\u1ea1o v\u1edbi doanh nghi\u1ec7p; thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7; c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c kho\u1ea3n thu d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u00e0 c\u00f4ng khai. 2.\u00a0S\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh 263","C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, b\u1ea3o \u0111\u1ea3m \u0111\u1ea1t chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ea7u ra theo \u0111\u00fang cam k\u1ebft. Vi\u1ec7c t\u1ef1 ch\u1ee7 s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: a)\u00a0Chi h\u1ecdc b\u1ed5ng khuy\u1ebfn kh\u00edch h\u1ecdc t\u1eadp, mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed; h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp cho h\u1ecdc sinh, sinh vi\u00ean; c\u00e1c kho\u1ea3n chi h\u1ed7 tr\u1ee3 kh\u00e1c cho h\u1ecdc sinh, sinh vi\u00ean (n\u1ebfu c\u00f3) trong c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; b)\u00a0Chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ti\u1ec1m l\u1ef1c v\u00e0 khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb. 3.\u00a0Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m a)\u00a0C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. b)\u00a0C\u0103n c\u1ee9 kh\u1ea3 n\u0103ng ngu\u1ed3n t\u00e0i ch\u00ednh, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc sinh, sinh vi\u00ean. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o (\u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o) v\u00e0 B\u1ed9 Lao \u0111\u1ed9ng - Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (\u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p). \u0110i\u1ec1u 31. T\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng T\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: 1.\u00a0B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng. 2.\u00a0\u0110\u1ea1i h\u1ecdc v\u00f9ng x\u00e2y d\u1ef1ng quy ch\u1ebf t\u00e0i ch\u00ednh b\u00e1o c\u00e1o B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o ph\u00ea duy\u1ec7t \u0111\u1ec3 th\u1ef1c hi\u1ec7n. C\u0103n c\u1ee9 quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng \u0111\u01b0\u1ee3c B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o ph\u00ea duy\u1ec7t, Gi\u00e1m \u0111\u1ed1c \u0111\u1ea1i h\u1ecdc v\u00f9ng ban h\u00e0nh quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u1ea1i h\u1ecdc v\u00f9ng; Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u1ea1i h\u1ecdc th\u00e0nh vi\u00ean, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ea1i h\u1ecdc v\u00f9ng ban h\u00e0nh quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Ch\u01b0\u01a1ng IV L\u1eacP, CH\u1ea4P H\u00c0NH D\u1ef0 TO\u00c1N V\u00c0 QUY\u1ebeT TO\u00c1N THU, CHI \u0110i\u1ec1u 32. L\u1eadp d\u1ef1 to\u00e1n 1.\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 a)\u00a0H\u1eb1ng n\u0103m, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5; t\u00ecnh h\u00ecnh thu, chi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh; y\u00eau c\u1ea7u nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u01a1n v\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 d\u1ef1 to\u00e1n thu, chi b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean; b)\u00a0\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng do Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng: H\u1eb1ng n\u0103m c\u0103n c\u1ee9 \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1eb7t h\u00e0ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. 2.\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m hi\u1ec7n h\u00e0nh, nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u01a1n v\u1ecb l\u1eadp k\u1ebf ho\u1ea1ch v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 d\u1ef1 to\u00e1n thu, chi b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. 3.\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 4: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m hi\u1ec7n h\u00e0nh, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao trong n\u0103m k\u1ebf ho\u1ea1ch, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ch\u1ebf \u0111\u1ed9 chi ti\u00eau hi\u1ec7n h\u00e0nh, \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n thu, chi g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. 4.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n thu, chi t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; d\u1ef1 to\u00e1n chi th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 264","5.\u00a0H\u1eb1ng n\u0103m, c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n thu, chi do \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, t\u1ed5ng h\u1ee3p g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p v\u00e0 c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u 33. Ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n 1.\u00a0Vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n h\u1eb1ng n\u0103m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 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. Trong \u0111\u00f3, \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 nh\u00f3m 4, vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n thu, chi n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn \u0111\u1ed9ng do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0m thay \u0111\u1ed5i d\u1ef1 to\u00e1n thu, chi c\u1ee7a \u0111\u01a1n v\u1ecb. 2.\u00a0C\u0103n c\u1ee9 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, trong \u0111\u00f3 ph\u00e2n r\u00f5 d\u1ef1 to\u00e1n giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; \u0111\u1eb7t h\u00e0ng (ho\u1eb7c giao nhi\u1ec7m v\u1ee5 trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh quy \u0111\u1ecbnh) \u0111\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00e1c; ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb ngu\u1ed3n kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7). \u0110i\u1ec1u 34. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n 1.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9; m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo d\u00f5i chi ti\u1ebft cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo nhu c\u1ea7u x\u00e3 h\u1ed9i, kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u00f3m 1 x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n qu\u1ea3n l\u00fd, k\u1ebf to\u00e1n theo m\u00f4 h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p. 2.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. 3.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1eb1ng n\u0103m \u0111\u1ed1i v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p, ngu\u1ed3n vi\u1ec7n tr\u1ee3, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i, c\u00e1c ngu\u1ed3n kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 4.\u00a0C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng, vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u tinh g\u1ecdn b\u1ed9 m\u00e1y k\u1ebf to\u00e1n. Ch\u01b0\u01a1ng V T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N \u0110i\u1ec1u 35. Giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh trong giai \u0111o\u1ea1n\u00a0\u1ed5n\u00a0\u0111\u1ecbnh 05 (n\u0103m) n\u0103m, ph\u00f9 h\u1ee3p v\u1edbi giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n kinh t\u1ebf - x\u00e3 h\u1ed9i do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; d\u1ef1 to\u00e1n thu, chi n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb, ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao (theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd; \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd). N\u1ed9i dung c\u1ee7a ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo 04 nh\u00f3m \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 2.\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c 265","a)\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp ph\u00ea duy\u1ec7t sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. b)\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u1ea5p tr\u00ean x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb (kh\u00f4ng bao g\u1ed3m ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. 3.\u00a0C\u0103n c\u1ee9 ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh do c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec1 xu\u1ea5t (kh\u00f4ng bao g\u1ed3m ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ea1i\u00a0\u0111i\u1ec3m a\u00a0kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y), c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean xem x\u00e9t, th\u1ea9m tra d\u1ef1 to\u00e1n thu, chi th\u01b0\u1eddng xuy\u00ean n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh v\u00e0 x\u00e1c \u0111\u1ecbnh kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi; kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng (tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ea9m \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kinh ph\u00ed \u0111\u1eb7t h\u00e0ng cho \u0111\u01a1n v\u1ecb); d\u1ef1 ki\u1ebfn ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, t\u1ed5ng h\u1ee3p ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i v\u00e0 d\u1ef1 to\u00e1n thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng, c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (B\u1ed9 T\u00e0i ch\u00ednh, c\u01a1 quan t\u00e0i ch\u00ednh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng theo ph\u00e2n c\u1ea5p) xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn. Sau khi c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean x\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 ra quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi; kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng (n\u1ebfu c\u00f3) cho c\u00e1c \u0111\u01a1n v\u1ecb theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3\u00a0\u1ed5n \u0111\u1ecbnh. 4.\u00a0Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh (05 n\u0103m), c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd), \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh (\u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, n\u00e2ng m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb nh\u00f3m 3 (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu, kh\u00f4ng c\u00f3 ngu\u1ed3n thu s\u1ef1 nghi\u1ec7p) theo l\u1ed9 tr\u00ecnh nh\u01b0 sau: a)\u00a0Chuy\u1ec3n \u00edt nh\u1ea5t 30% s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean sang \u0111\u01a1n v\u1ecb nh\u00f3m 2; h\u1eb1ng n\u0103m, th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ed1i thi\u1ec3u 2,5% chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; b)\u00a0Chuy\u1ec3n \u00edt nh\u1ea5t 30% s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean sang \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 70% \u0111\u1ebfn d\u01b0\u1edbi 100% chi th\u01b0\u1eddng xuy\u00ean; h\u1eb1ng n\u0103m, th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ed1i thi\u1ec3u 2,5% chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c)\u00a0Chuy\u1ec3n \u00edt nh\u1ea5t 30% s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 10% \u0111\u1ebfn d\u01b0\u1edbi 30% chi th\u01b0\u1eddng xuy\u00ean sang \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 b\u1ea3o \u0111\u1ea3m t\u1eeb 30% \u0111\u1ebfn d\u01b0\u1edbi 70% chi th\u01b0\u1eddng xuy\u00ean; h\u1eb1ng n\u0103m, th\u1ef1c hi\u1ec7n gi\u1ea3m t\u1ed1i thi\u1ec3u 2,5% chi h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 5.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 1 ho\u1eb7c nh\u00f3m 2 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n lo\u1ea1i sang \u0111\u01a1n v\u1ecb nh\u00f3m 3 ho\u1eb7c nh\u00f3m 4 trong giai \u0111o\u1ea1n \u1ed5n \u0111\u1ecbnh ph\u00e2n lo\u1ea1i 05 (n\u0103m) n\u0103m ho\u1eb7c sau giai \u0111o\u1ea1n \u1ed5n \u0111\u1ecbnh 05 (n\u0103m) n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng do nguy\u00ean nh\u00e2n kh\u00e1ch quan (nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh) ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u1eabn \u0111\u1ebfn bi\u1ebfn \u0111\u1ed9ng ngu\u1ed3n thu c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh. \u0110\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed5 sung h\u1ed3 s\u01a1, b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean \u0111\u1ec3 tri\u1ec3n khai vi\u1ec7c giao \u0111\u1ea5t \u0111ai, t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan. 6.\u00a0C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c gi\u1ea3i th\u1ec3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hi\u1ec7u qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. \u0110i\u1ec1u 36. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng 1.\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng 266","a)\u00a0Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ng\u00e0nh, l\u0129nh v\u1ef1c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; b)\u00a0Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf trong t\u1eebng th\u1eddi k\u1ef3; c)\u00a0Ban h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed (n\u1ebfu c\u00f3) l\u00e0m c\u01a1 s\u1edf ban h\u00e0nh \u0111\u01a1n gi\u00e1, gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7; d)\u00a0Ban h\u00e0nh ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1, ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 quy ch\u1ebf ki\u1ec3m tra, nghi\u1ec7m thu d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng; hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; \u0111) Th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra, x\u1eed ph\u1ea1t vi ph\u1ea1m trong ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung kh\u00e1c v\u1ec1 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng. 2.\u00a0B\u1ed9 T\u00e0i ch\u00ednh a)\u00a0Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; b)\u00a0X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c. 3.\u00a0B\u1ed9 Lao \u0111\u1ed9ng - Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 4.\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c c\u00f3 \u0111\u1eb7c th\u00f9 ri\u00eang, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u1ed9, c\u01a1 quan li\u00ean quan tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh quy \u0111\u1ecbnh b\u1ed5 sung v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 \u0111\u1eb7c th\u00f9 c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c. 5.\u00a0H\u1eb1ng n\u0103m, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; b\u00e1o c\u00e1o k\u00ea khai, th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin, b\u1ea3o \u0111\u1ea3m k\u1ebft n\u1ed1i, t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c. Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh (05 n\u0103m), c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110i\u1ec1u 37. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh 1.\u00a0Ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf trong t\u1eebng th\u1eddi k\u1ef3. 2.\u00a0Ban h\u00e0nh, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt, \u0111\u1ecbnh m\u1ee9c chi ph\u00ed (n\u1ebfu c\u00f3) l\u00e0m c\u01a1 s\u1edf ban h\u00e0nh \u0111\u01a1n gi\u00e1, gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u00e1c ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7. 3.\u00a0Ban h\u00e0nh ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u01a1 ch\u1ebf gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1, ki\u1ec3m \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 quy ch\u1ebf ki\u1ec3m tra, nghi\u1ec7m thu d\u1ecbch 267","v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng; hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng. 4.\u00a0Th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra, x\u1eed ph\u1ea1t vi ph\u1ea1m trong ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung kh\u00e1c v\u1ec1 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng. 5.\u00a0H\u1eb1ng n\u0103m, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c; b\u00e1o c\u00e1o k\u00ea khai, th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin, b\u1ea3o \u0111\u1ea3m k\u1ebft n\u1ed1i, t\u00edch h\u1ee3p v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c. Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh (05 n\u0103m), \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. \u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1.\u00a0Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp v\u00e0 tr\u01b0\u1edbc ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n quy\u1ec1n t\u1ef1 ch\u1ee7 v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb. 2.\u00a0B\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo c\u00e1c ti\u00eau ch\u00ed, ti\u00eau chu\u1ea9n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh. 3.\u00a0X\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, quy ch\u1ebf s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy ch\u1ebf d\u00e2n ch\u1ee7 c\u01a1 s\u1edf, quy ch\u1ebf c\u00f4ng khai t\u00e0i ch\u00ednh, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh. 4.\u00a0Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u00f4ng khai; tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u00e0 s\u1ed1 li\u1ec7u thu, chi khi l\u1eadp ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc c\u01a1 quan ch\u1ee7 qu\u1ea3n, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m, \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 v\u1ec1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean theo quy \u0111\u1ecbnh. \u0110i\u1ec1u 39. \u00c1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c 1.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i - ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i - ngh\u1ec1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo nguy\u00ean t\u1eafc t\u1ef1 b\u1ea3o \u0111\u1ea3m kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng h\u1ed7 tr\u1ee3. 2.\u00a0C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i - ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i - ngh\u1ec1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c, ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. \u0110i\u1ec1u 40. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp 1.\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a043\/2006\/N\u0110-CP\u00a0ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh 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, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a054\/2016\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0141\/2016\/N\u0110- CP\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ebfn h\u1ebft n\u0103m 2021. 2.\u00a0T\u1eeb n\u0103m 2022, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: a)\u00a0\u0110\u1ebfn ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2022, \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 4 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh; b)\u00a0\u0110\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p. 268","3.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ho\u1eb7c\u00a0\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh cho ph\u00e9p th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n v\u1ec1 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u00e3 ph\u00ea duy\u1ec7t ho\u1eb7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 4.\u00a0\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh nh\u01b0 doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb nh\u00f3m 1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. 5.\u00a0S\u1ed1 d\u01b0 qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp (\u0111\u00e3 tr\u00edch l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a043\/2006\/N\u0110- CP\u00a0ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh 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); s\u1ed1 d\u01b0 qu\u1ef9 b\u1ed5 sung thu nh\u1eadp (\u0111\u00e3 tr\u00edch l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a054\/2016\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0141\/2016\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c) \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau: a)\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 nh\u00f3m 2, s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp; k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a027-NQ\/TW\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, s\u1ed1 d\u01b0 t\u1eeb Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i; b)\u00a0\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3, s\u1ed1 d\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp. \u0110i\u1ec1u 41. Hi\u1ec7u l\u1ef1c thi h\u00e0nh 1.\u00a0Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2021. 2.\u00a0C\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n sau h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u\u00a0l\u1ef1c\u00a0thi h\u00e0nh: a)\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a016\/2015\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; b) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a054\/2016\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp; c)\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0141\/2016\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c; d)\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a085\/2012\/N\u0110-CP\u00a0ng\u00e0y 15 th\u00e1ng 10 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 c\u01a1 ch\u1ebf ho\u1ea1t \u0111\u1ed9ng, c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p y t\u1ebf c\u00f4ng l\u1eadp v\u00e0 gi\u00e1 d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u1ee7a c\u00e1c c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f4ng l\u1eadp. 3.\u00a0C\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 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. \u00a0 TM. CH\u00cdNH PH\u1ee6 KT.TH\u1ee6 \u00a0T\u01af\u1edaNG PH\u00d3 TH\u1ee6\u00a0T\u01af\u1edaNG L\u00ea Minh Kh\u00e1i PH\u1ee4 L\u1ee4C I 269","QUY \u0110\u1ecaNH KHUNG DANH M\u1ee4C D\u1ecaCH V\u1ee4 S\u1ef0 NGHI\u1ec6P C\u00d4NG S\u1eec D\u1ee4NG NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC (K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP ng\u00e0y\u00a021 th\u00e1ng 6\u00a0n\u0103m\u00a02021 c\u1ee7a Ch\u00ednh ph\u1ee7) I L\u0129nh\u00a0V\u1ef1c s\u1ef1\u00a0nghi\u1ec7p gi\u00e1o\u00a0d\u1ee5c\u00a0\u0111\u00e0o t\u1ea1o 1 D\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c m\u1ea7m non v\u00e0 ph\u1ed5 th\u00f4ng 2 D\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c trung c\u1ea5p s\u01b0 ph\u1ea1m v\u00e0 cao \u0111\u1eb3ng s\u01b0 ph\u1ea1m 3 D\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc 4 D\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean 5 D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c 6 D\u1ecbch v\u1ee5 kh\u00e1c II L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p 1 D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng 2 D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p 3 D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o s\u01a1 c\u1ea5p ngh\u1ec1, \u0111\u00e0o t\u1ea1o ngh\u1ec1 d\u01b0\u1edbi 03 th\u00e1ng 4 D\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o ngh\u1ec1 h\u1ecdc n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m III L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p y t\u1ebf - d\u00e2n s\u1ed1 1 D\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng v\u00e0 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe ban \u0111\u1ea7u 2 D\u1ecbch v\u1ee5 kh\u00e1m, ch\u1eefa b\u1ec7nh, ph\u1ee5c h\u1ed3i ch\u1ee9c n\u0103ng 3 D\u1ecbch v\u1ee5 ki\u1ec3m nghi\u1ec7m, ki\u1ec3m \u0111\u1ecbnh 4 D\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh 5 D\u1ecbch v\u1ee5 y t\u1ebf kh\u00e1c IV L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng 1 D\u1ecbch v\u1ee5 b\u00e1o ch\u00ed, xu\u1ea5t b\u1ea3n v\u00e0 th\u00f4ng tin c\u01a1 s\u1edf 2 D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, internet 3 D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh 4 D\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin 5 D\u1ecbch v\u1ee5 kh\u00e1c V L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p v\u0103n h\u00f3a, gia \u0111\u00ecnh, th\u1ec3 thao v\u00e0 du l\u1ecbch 1 D\u1ecbch v\u1ee5 v\u0103n h\u00f3a 2 D\u1ecbch v\u1ee5 gia \u0111\u00ecnh 3 D\u1ecbch v\u1ee5 th\u1ec3 d\u1ee5c, th\u1ec3 thao 4 D\u1ecbch v\u1ee5 du l\u1ecbch 5 D\u1ecbch v\u1ee5 kh\u00e1c VI L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 1 D\u1ecbch v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 2 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c ti\u00eau chu\u1ea9n \u0111o l\u01b0\u1eddng ch\u1ea5t l\u01b0\u1ee3ng (bao g\u1ed3m ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt) 3 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c s\u1edf h\u1eefu tr\u00ed tu\u1ec7 4 D\u1ecbch v\u1ee5 ph\u00e1t tri\u1ec3n ti\u1ec1m l\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (bao g\u1ed3m th\u00f4ng tin khoa h\u1ecdc v\u00e0 270","c\u00f4ng ngh\u1ec7) 5 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c n\u0103ng l\u01b0\u1ee3ng nguy\u00ean t\u1eed, an to\u00e0n b\u1ee9c x\u1ea1 v\u00e0 h\u1ea1t nh\u00e2n VII L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng 1 D\u1ecbch v\u1ee5 m\u00f4i tr\u01b0\u1eddng 2 D\u1ecbch v\u1ee5 b\u1ea3o t\u1ed3n thi\u00ean nhi\u00ean v\u00e0 \u0111a d\u1ea1ng sinh h\u1ecdc VIII C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, s\u1ef1 nghi\u1ec7p kh\u00e1c A Ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf n\u00f4ng nghi\u1ec7p v\u00e0 ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n 1 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt 2 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c ch\u0103n nu\u00f4i 3 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt 4 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c th\u00fa y 5 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c th\u1ee7y s\u1ea3n 6 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c l\u00e2m nghi\u1ec7p 7 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c th\u1ee7y l\u1ee3i 8 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c ph\u00f2ng ch\u1ed1ng thi\u00ean tai 9 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng 10 D\u1ecbch v\u1ee5 kh\u00e1c B Ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf giao th\u00f4ng v\u1eadn t\u1ea3i 1 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c \u0111\u01b0\u1eddng b\u1ed9 2 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba 3 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c h\u00e0ng h\u1ea3i 4 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c h\u00e0ng kh\u00f4ng 5 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c \u0111\u01b0\u1eddng s\u1eaft 6 D\u1ecbch v\u1ee5 kh\u00e1c C Ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng 1 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai 2 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c \u0111o \u0111\u1ea1c v\u00e0 b\u1ea3n \u0111\u1ed3 3 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c \u0111\u1ecba ch\u1ea5t v\u00e0 kho\u00e1ng s\u1ea3n 4 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c t\u00e0i nguy\u00ean n\u01b0\u1edbc 5 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c kh\u00ed t\u01b0\u1ee3ng th\u1ee7y v\u0103n v\u00e0 bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu 6 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd t\u1ed5ng h\u1ee3p t\u00e0i nguy\u00ean m\u00f4i tr\u01b0\u1eddng bi\u1ec3n v\u00e0 h\u1ea3i \u0111\u1ea3o 7 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c vi\u1ec5n th\u00e1m 8 D\u1ecbch v\u1ee5 kh\u00e1c D Ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u00f4ng\u00a0th\u01b0\u01a1ng 1 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c \u0111i\u1ec7n l\u1ef1c, ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, hi\u1ec7u qu\u1ea3 2 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c h\u00f3a ch\u1ea5t 3 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ea1nh tranh 4 D\u1ecbch v\u1ee5 l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed 271","5 D\u1ecbch v\u1ee5 khuy\u1ebfn c\u00f4ng; x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i 6 D\u1ecbch v\u1ee5 kh\u00e1c \u0110 Ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf x\u00e2y d\u1ef1ng 1 D\u1ecbch v\u1ee5 l\u1eadp c\u00e1c \u0111\u1ed3 \u00e1n quy ho\u1ea1ch theo ph\u00e2n c\u1ea5p 2 D\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u thi\u1ebft k\u1ebf \u0111i\u1ec3n h\u00ecnh, thi\u1ebft k\u1ebf m\u1eabu trong c\u00e1c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng 3 D\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u, \u0111o \u0111\u1ea1c, th\u00e0nh l\u1eadp b\u1ea3n \u0111\u1ed3 chuy\u00ean ng\u00e0nh x\u00e2y d\u1ef1ng 4 D\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng, thu th\u1eadp, duy tr\u00ec h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u00e0nh x\u00e2y d\u1ef1ng, ph\u00e1t tri\u1ec3n c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed 5 D\u1ecbch v\u1ee5 \u0111i\u1ec1u tra th\u1ed1ng k\u00ea 6 D\u1ecbch v\u1ee5 kh\u00e1c E L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p lao \u0111\u1ed9ng th\u01b0\u01a1ng binh v\u00e0 x\u00e3 h\u1ed9i 1 D\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi c\u00f3 c\u00f4ng 2 D\u1ecbch v\u1ee5 v\u1ec1 vi\u1ec7c l\u00e0m 3 D\u1ecbch v\u1ee5 \u0111\u01b0a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i 4 D\u1ecbch v\u1ee5 tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o v\u1ec7 ch\u0103m s\u00f3c tr\u1ebb em; d\u1ecbch v\u1ee5 x\u00e3 h\u1ed9i trong c\u01a1 s\u1edf b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i 5 D\u1ecbch v\u1ee5 ph\u00f2ng, ch\u1ed1ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i 6 D\u1ecbch v\u1ee5 v\u1ec1 an to\u00e0n v\u1ec7 sinh lao \u0111\u1ed9ng G L\u0129nh v\u1ef1c t\u01b0 ph\u00e1p 1 D\u1ecbch v\u1ee5 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd 2 D\u1ecbch v\u1ee5 kh\u00e1c H L\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kh\u00e1c 1 D\u1ecbch v\u1ee5 c\u1ee9u n\u1ea1n tr\u00ean bi\u1ec3n 2 D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p kh\u00e1c \u00a0 PH\u1ee4 L\u1ee4C II M\u1eaaU PH\u01af\u01a0NG \u00c1N T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG1 (K\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 6 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7) -\u00a0C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0\u2026\/2021\/N\u0110-CP ng\u00e0y\u00a0\u2026th\u00e1ng\u2026\u00a0n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; -\u00a0C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 ... c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb; -\u00a0C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 ... c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean giao ch\u1ec9 ti\u00eau bi\u00ean ch\u1ebf (n\u1ebfu c\u00f3); -\u00a0C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 ... c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean giao nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m ..., chi ti\u1ebft t\u1eebng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao. I.\u00a0Ph\u1ea7n th\u1ee9 nh\u1ea5t:\u00a0\u0110\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb m\u1edbi th\u00e0nh l\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1. 1. V\u1ec1 nhi\u1ec7m v\u1ee5; t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y; s\u1ed1 l\u01b0\u1ee3ng c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c v\u00e0 lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng Trong \u0111\u00f3 n\u00eau r\u00f5 nhi\u1ec7m v\u1ee5 ch\u1ee9c n\u0103ng; t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao; s\u1ed1 l\u01b0\u1ee3ng c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng. 272","2. V\u1ec1 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, k\u00ea chi ti\u1ebft c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao; nhi\u1ec7m v\u1ee5 giao cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; nhi\u1ec7m v\u1ee5 \u0111\u01a1n v\u1ecb t\u1ef1 th\u1ef1c hi\u1ec7n. T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh, ch\u1ea5t l\u01b0\u1ee3ng c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh: Chi ti\u1ebft t\u1eebng nhi\u1ec7m v\u1ee5. 3.\u00a0T\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. - V\u1ec1 m\u1ee9c thu s\u1ef1 nghi\u1ec7p: C\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed thu theo v\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; c\u00e1c kho\u1ea3n thu do \u0111\u01a1n v\u1ecb t\u1ef1 quy\u1ebft \u0111\u1ecbnh: n\u00eau c\u1ee5 th\u1ec3; th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m theo quy \u0111\u1ecbnh: n\u00eau c\u1ee5 th\u1ec3. -\u00a0T\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh c\u00e1c ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh; quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb; quy \u0111\u1ecbnh kh\u00e1c (n\u1ebfu c\u00f3). 4.\u00a0B\u00e1o c\u00e1o v\u1ec1 th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh thu, chi giai \u0111o\u1ea1n t\u1ef1 ch\u1ee7. -\u00a0Kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao chi th\u01b0\u1eddng xuy\u00ean: D\u1ef1 to\u00e1n giao; s\u1ed1 th\u1ef1c hi\u1ec7n; s\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c. -\u00a0Thu, chi ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5: s\u1ed1 thu; s\u1ed1 chi; ch\u00eanh l\u1ec7ch thu, chi. -\u00a0S\u1ed1 ph\u00ed theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi theo quy \u0111\u1ecbnh: s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi; s\u1ed1 th\u1ef1c hi\u1ec7n; s\u1ed1 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c. 5.\u00a0Ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi th\u01b0\u1eddng xuy\u00ean, trong \u0111\u00f3: -\u00a0Tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p. -\u00a0Tr\u00edch l\u1eadp qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 kh\u00e1c (n\u1ebfu c\u00f3). 6.\u00a0Thu nh\u1eadp t\u0103ng th\u00eam c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. 7.\u00a0Nh\u1eefng kh\u00f3 kh\u0103n, t\u1ed3n t\u1ea1i, ki\u1ebfn ngh\u1ecb: II. Ph\u1ea7n th\u1ee9 hai:\u00a0B\u00e1o c\u00e1o ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh giai \u0111o\u1ea1n ti\u1ebfp theo. 1. V\u1ec1 nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, s\u1ed1 l\u01b0\u1ee3ng c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c v\u00e0 lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng: B\u00e1o c\u00e1o nh\u01b0 \u0111i\u1ec3m 1 ph\u1ea7n I n\u00eau tr\u00ean. 2. V\u1ec1 d\u1ef1 ki\u1ebfn nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, k\u00ea chi ti\u1ebft t\u1eebng nhi\u1ec7m v\u1ee5; nhi\u1ec7m v\u1ee5 giao cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; nhi\u1ec7m v\u1ee5 \u0111\u01a1n v\u1ecb t\u1ef1 th\u1ef1c hi\u1ec7n. 3. V\u1ec1 d\u1ef1 to\u00e1n thu, chi: a)\u00a0D\u1ef1 to\u00e1n thu, chi th\u01b0\u1eddng xuy\u00ean - V\u1ec1 m\u1ee9c thu s\u1ef1 nghi\u1ec7p, thu d\u1ecbch v\u1ee5: - V\u1ec1 ngu\u1ed3n thu \u0111\u1ec3 chi th\u01b0\u1eddng xuy\u00ean: -\u00a0Chi th\u01b0\u1eddng xuy\u00ean: -\u00a0D\u1ef1 ki\u1ebfn ch\u00eanh l\u1ec7ch thu, chi th\u01b0\u1eddng xuy\u00ean (n\u1ebfu c\u00f3). b)\u00a0D\u1ef1 to\u00e1n chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean 4.\u00a0X\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh. \u00a0 TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca (K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u) \u00a0 1\u00a0D\u00f9ng cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u1ea5p III b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u00e2p tr\u00ean 273","42. Th\u00f4ng t\u01b0 56\/2022\/TT-BTC ng\u00e0y 16\/9\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0110VSNCL, x\u1eed l\u00fd t\u00e0i s\u1ea3n - t\u00e0i ch\u00ednh khi t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 \u0111on v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp 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: 56\/2022\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 9 n\u0103m 2022 \u00a0 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN M\u1ed8T S\u1ed0 N\u1ed8I DUNG V\u1ec0 C\u01a0 CH\u1ebe T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP; X\u1eec L\u00dd T\u00c0I S\u1ea2N, T\u00c0I CH\u00cdNH KHI T\u1ed4 CH\u1ee8C L\u1ea0I, GI\u1ea2I TH\u1ec2 \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG L\u1eacP C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2016\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 8 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 Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb ngu\u1ed3n kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 01 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1\u00a0th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2020\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 th\u00e0nh l\u1eadp,\u00a0t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3\u00a0\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP ng\u00e0y 21 th\u00e1ng\u00a06 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7\u00a0t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1\u00a0116\/NQ-CP ng\u00e0y 5 th\u00e1ng 9 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1\u00a0ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong n\u0103m 2022; Theo \u0111\u1ec1\u00a0ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 T\u00e0i ch\u00ednh h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p; B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 c\u01a1 ch \u1ebf\u00a0t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; x\u1eed\u00a0l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh khi t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3\u00a0\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. Ch\u01b0\u01a1ng I QUY \u0110\u1ecaNH CHUNG \u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh 1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 c\u01a1 ch\u1ebf\u00a0t\u1ef1 ch\u1ee7\u00a0t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (sau\u00a0\u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a060\/2021\/N\u0110-CP\u00a0ng\u00e0y 21 th\u00e1ng 6 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP); h\u01b0\u1edbng 274","d\u1eabn v\u1ec1 x\u1eed l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh khi t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0120\/2020\/N\u0110-CP\u00a0ng\u00e0y 07 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2020\/N\u0110- CP), g\u1ed3m: a) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; b) Ph\u00e2n lo\u1ea1i m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; c) Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3\u00a0t\u00e0i ch\u00ednh trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; d) X\u00e2y d\u1ef1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9; \u0111) L\u1eadp d\u1ef1 to\u00e1n, ph\u00e2n b\u1ed5\u00a0v\u00e0 giao d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n thu, chi kinh ph\u00ed h\u1ed7 tr\u1ee3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; e) Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; g) X\u1eed l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh khi t\u1ed5 ch\u1ee9c l\u1ea1i, gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng. 2. \u0110\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (gi\u00e1, ph\u00ed d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng; vi\u1ec7c ph\u00e2n ph\u1ed1i s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh; t\u1ef1 ch\u1ee7 v\u1ec1 giao d\u1ecbch t\u00e0i ch\u00ednh v\u00e0 li\u00ean doanh, li\u00ean k\u1ebft; h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c), \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a060\/2021\/N\u0110-CP\u00a0v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. 3. Vi\u1ec7c giao t\u00e0i s\u1ea3n cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung\u00a0\u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a kho\u1ea3n 1\u00a0\u00a0\u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0151\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a029\/2018\/N\u0110-CP\u00a0ng\u00e0y 05 th\u00e1ng 3 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n, c\u00e1c v\u0103n b\u1ea3n kh\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3). Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng 1. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a060\/2021\/N\u0110- CP\u00a0. 2. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an; \u0110\u00e0i Truy\u1ec1n h\u00ecnh Vi\u1ec7t Nam; \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam; Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. Ri\u00eang c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an kh\u00f4ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng VI Th\u00f4ng t\u01b0 n\u00e0y. 3. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng), \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau\u00a0\u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh), \u1ee6y ban nh\u00e2n d\u00e2n huy\u1ec7n, qu\u1eadn, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh, th\u00e0nh ph\u1ed1 thu\u1ed9c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n) v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan. \u0110i\u1ec1u 3. D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 1. Danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. 275","2. C\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh ho\u1eb7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng. C\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd tr\u00ean c\u01a1 s\u1edf danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh; g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf\u00a0t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh h\u00e0ng n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng. 3. \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u0103n c\u1ee9 danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c hi\u1ec7n h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110- CP\u00a0quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c ban h\u00e0nh danh m\u1ee5c d\u1ecbch v\u1ee5 chi ti\u1ebft d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh tr\u00ecnh H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c ban h\u00e0nh danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd ng\u00e0nh, l\u0129nh v\u1ef1c \u0111\u1ec3\u00a0gi\u00e1m s\u00e1t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n. Ch\u01b0\u01a1ng II QUY \u0110\u1ecaNH V\u1ec0 PH\u00c2N LO\u1ea0I, X\u00c1C \u0110\u1ecaNH M\u1ee8C T\u1ef0 B\u1ea2O \u0110\u1ea2M CHI TH\u01af\u1edcNG XUY\u00caN C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG V\u00c0 GIAO QUY\u1ec0N T\u1ef0 CH\u1ee6 T\u00c0I CH\u00cdNH \u0110\u1ed0I V\u1edaI \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG \u0110i\u1ec1u 4. Ph\u00e2n lo\u1ea1i m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u00a0\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP, g\u1ed3m: \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 1); \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u1ecfm 2); \u0110\u01a1n v\u1ecb t\u1ef1 b\u1ea3o\u00a0\u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 3); \u0110\u01a1n v\u1ecb do Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 4). 2. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo c\u00f4ng th\u1ee9c nh\u01b0 sau: M\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean (%) = Ax B 100% Trong \u0111\u00f3: a) A l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP, bao g\u1ed3m: - Ngu\u1ed3n thu t\u1eeb cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh); - Ngu\u1ed3n thu th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp); - Ngu\u1ed3n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi (sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc) t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, 276","kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; - Ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed; - Thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng (sau khi tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf theo quy \u0111\u1ecbnh); thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (sau khi tr\u1eeb ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (n\u1ebfu c\u00f3) v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh); - Ngu\u1ed3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). b) B l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n chi x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP\u00a0(trong \u0111\u00f3 bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi \u0111\u1ec3\u00a0th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed theo quy \u0111\u1ecbnh, chi th\u01b0\u1eddng xuy\u00ean ph\u1ee5c v\u1ee5 d\u1ecbch v\u1ee5 thu ph\u00ed\u00a0theo quy \u0111\u1ecbnh). M\u1ed9t s\u1ed1 n\u1ed9i dung chi x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: - Chi ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p theo l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0\u00a0n\u01b0\u1edbc quy \u0111\u1ecbnh theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c giao ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t; chi ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3); - Chi th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp); - Chi ho\u1ea1t \u0111\u1ed9ng chuy\u00ean m\u00f4n; chi qu\u1ea3n l\u00fd; chi b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n th\u01b0\u1eddng xuy\u00ean, chi mua s\u1eafm \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi theo d\u1ef1 \u00e1n\/\u0111\u1ec1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t b\u1ed1 tr\u00ed kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7) v\u00e0 c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean kh\u00e1c; C\u00e1c kho\u1ea3n chi x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (B) kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; c) C\u00e1c kho\u1ea3n thu, chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf d\u1ef1 to\u00e1n thu, chi t\u1ea1i n\u0103m k\u1ebf ho\u1ea1ch x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, c\u00f3 x\u00e9t \u0111\u1ebfn c\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn \u0111\u1ed9ng do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, kh\u1ea3 n\u0103ng chi tr\u1ea3 c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng, t\u00e1c \u0111\u1ed9ng kh\u00e1ch quan do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 c\u00e1c bi\u1ebfn \u0111\u1ed9ng kinh t\u1ebf - x\u00e3 h\u1ed9i b\u1ea5t th\u01b0\u1eddng\u00a0kh\u00e1c. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 d\u1ef1 ki\u1ebfn v\u1ec1 y\u1ebfu t\u1ed1 bi\u1ebfn \u0111\u1ed9ng do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, thi\u00ean tai, d\u1ecbch b\u1ec7nh, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf - x\u00e3 h\u1ed9i. 3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh m\u1ee9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh: C\u0103n c\u1ee9 d\u1ef1 to\u00e1n thu, chi n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean x\u00e1c \u0111\u1ecbnh m\u1ee9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3\u00a0\u1ed5n \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u00f3m 3 v\u00e0 nh\u00f3m 4 theo nguy\u00ean t\u1eafc b\u1eb1ng ph\u1ea7n kinh ph\u00ed c\u00f2n thi\u1ebfu gi\u1eefa B v\u00e0 A (=B-A) quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao trong n\u0103m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean. \u0110i\u1ec1u 5. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: 277","1. C\u00e1c kho\u1ea3n thu x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (A) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t \u1ed5ng c\u00e1c kho\u1ea3n thu theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, trong\u00a0\u0111\u00f3 bao g\u1ed3m: a) Ngu\u1ed3n thu h\u1ecdc ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2021\/N\u0110-CP\u00a0ng\u00e0y 27 th\u00e1ng 8 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf\u00a0thu, qu\u1ea3n l\u00fd h\u1ecdc ph\u00ed \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n v\u00e0 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed, h\u1ed7 tr\u1ee3 chi ph\u00ed h\u1ecdc t\u1eadp; gi\u00e1 d\u1ecbch v\u1ee5 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 81\/2021\/N\u0110-CP); b) Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p b\u00f9 \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m h\u1ecdc ph\u00ed quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a081\/2021\/N\u0110- CP\u00a0(c\u0103n c\u1ee9 theo s\u1ed1\u00a0l\u01b0\u1ee3ng ng\u01b0\u1eddi th\u1ef1c t\u1ebf \u0111ang h\u1ecdc v\u00e0 d\u1ef1 ki\u1ebfn tuy\u1ec3n m\u1edbi t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb); c) Ngu\u1ed3n thu t\u1eeb cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p (bao g\u1ed3m c\u1ea3 ngu\u1ed3n thu t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh). 2. C\u00e1c kho\u1ea3n chi x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (B) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n chi theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. 3. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o\u00a0\u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o, gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p t\u1ea1i M\u1ee5c A Ph\u1ee5 l\u1ee5c s\u1ed1 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. \u0110i\u1ec1u 6. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: 1. C\u00e1c kho\u1ea3n thu x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (A) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m\u00a0a kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 bao g\u1ed3m: a) Ngu\u1ed3n thu t\u1eeb d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh do Qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf chi tr\u1ea3 v\u00e0 t\u1eeb ng\u01b0\u1eddi b\u1ec7nh chi tr\u1ea3 theo quy \u0111\u1ecbnh; b) Ngu\u1ed3n thu t\u1eeb cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 (bao g\u1ed3m c\u1ea3 ngu\u1ed3n thu t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh). 2. C\u00e1c kho\u1ea3n chi x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (B) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n chi theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. 3. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1 t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c s\u1ed1 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. \u0110i\u1ec1u 7. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: 1. C\u00e1c kho\u1ea3n thu x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (A) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 bao g\u1ed3m: a) Ngu\u1ed3n thu th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tuy\u1ec3n ch\u1ecdn ho\u1eb7c giao tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; b) Ngu\u1ed3n thu t\u1eeb cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh). 278","2. C\u00e1c kho\u1ea3n chi x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (B) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n chi theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. 3. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ea1i M\u1ee5c\u00a0C\u00a0Ph\u1ee5 l\u1ee5c s\u1ed1 1 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. \u0110i\u1ec1u 8. X\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean theo nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau: 1. C\u00e1c kho\u1ea3n thu x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (A) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 bao g\u1ed3m: a) Ngu\u1ed3n thu t\u1eeb cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c (bao g\u1ed3m c\u1ea3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh); b) Ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u01b0 v\u1ea5n, qu\u1ea3n l\u00fd d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh. 2. C\u00e1c kho\u1ea3n chi x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh (B) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n chi theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y. 3. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c t\u1ea1i M\u1ee5c D Ph\u1ee5 l\u1ee5c s \u1ed1\u00a01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. \u0110i\u1ec1u 9. Giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb; l\u1eadp d\u1ef1 to\u00e1n thu, chi n\u0103m\u00a0\u0111\u1ea7u th\u1eddi k\u1ef3\u00a0\u1ed5n \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (\u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1) theo Ph\u1ee5 l\u1ee5c s\u1ed1\u00a02 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh\/\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p theo Ph\u1ee5 l\u1ee5c s\u1ed1 2 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. 2. C\u0103n c\u1ee9 ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh do \u0111\u01a1n v\u1ecb \u0111\u1ec1 xu\u1ea5t, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean t\u1ed5ng h\u1ee3p, th\u1ea9m tra ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 d\u1ef1 to\u00e1n thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p \u0111\u1ec3 xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7; c\u1ee5 th\u1ec3: a) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng qu\u1ea3n l\u00fd: - C\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng xem x\u00e9t, th\u1ea9m tra d\u1ef1 to\u00e1n thu, chi th\u01b0\u1eddng xuy\u00ean n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh; trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb ngu\u1ed3n thu ph\u00ed\u00a0\u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi (n\u1ebfu c\u00f3) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7; d\u1ef1 ki\u1ebfn ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, t\u1ed5ng h\u1ee3p ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i v\u00e0 d\u1ef1 to\u00e1n thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh theo Ph\u1ee5 l\u1ee5c s\u1ed1\u00a03 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; - B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb theo m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh; kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i\u00a0chi (n\u1ebfu c\u00f3) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7, tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 th\u1ea9m tra v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng; 279","- Sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c b\u1ed9, c\u01a1 quan Trung \u01b0\u01a1ng (ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng) ra quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb; m\u1ee9c kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb (nh\u00f3m 3 v\u00e0 nh\u00f3m 4) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7; kinh ph\u00ed \u0111\u1eb7t h\u00e0ng; ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i (n\u1ebfu c\u00f3) theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; b) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd: - C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean xem x\u00e9t, th\u1ea9m tra d\u1ef1 to\u00e1n thu, chi th\u01b0\u1eddng xuy\u00ean n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c; trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi (n\u1ebfu c\u00f3) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7; d\u1ef1 ki\u1ebfn ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, t\u1ed5ng h\u1ee3p ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i v\u00e0 d\u1ef1 to\u00e1n thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p theo Ph\u1ee5 l\u1ee5c s\u1ed1 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; - C\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 th\u1ea9m tra v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean, xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb theo m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh; kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3\u00a0l\u1ea1i chi (n\u1ebfu c\u00f3) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7; - Sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr \u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p (ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p) quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb theo th\u1ea9m quy\u1ec1n), trong \u0111\u00f3: x\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb; m\u1ee9c kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb (nh\u00f3m 3 v\u00e0 nh\u00f3m 4) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7; kinh ph\u00ed \u0111\u1eb7t h\u00e0ng; ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi (n\u1ebfu c\u00f3) theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1\u00a04 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; - \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh\/\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p c\u0103n c\u1ee9 ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o, xem x\u00e9t, th\u1ea9m tra d\u1ef1 to\u00e1n thu, chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb; trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi (n\u1ebfu c\u00f3) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7; d\u1ef1 ki\u1ebfn ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb theo m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh; tr\u00ecnh \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh\/\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng thu\u1ed9c \u1ee6y ban nh\u00e2n c\u1ea5p t\u1ec9nh\/\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n); M\u1eabu Quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p theo Ph\u1ee5 l\u1ee5c s\u1ed1 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. 3. \u0110\u1ed1i v\u1edbi \u0111\u1ea1i h\u1ecdc v\u00f9ng: a) C\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ea1i h\u1ecdc v\u00f9ng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y g\u1eedi \u0111\u1ea1i h\u1ecdc v\u00f9ng \u0111\u1ec3 t\u1ed5ng h\u1ee3p chung; b) \u0110\u1ea1i h\u1ecdc v\u00f9ng c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho to\u00e0n b\u1ed9 \u0111\u01a1n v\u1ecb (bao g\u1ed3m c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) b\u00e1o c\u00e1o B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o \u0111\u1ec3 t\u1ed5ng h\u1ee3p chung ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i v\u00e0 d\u1ef1 to\u00e1n thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; c) Vi\u1ec7c giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ea1i h\u1ecdc v\u00f9ng do \u0111\u1ea1i h\u1ecdc v\u00f9ng quy\u1ebft \u0111\u1ecbnh; b\u00e1o c\u00e1o B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh. 4. Giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam: 280","a) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng: C\u0103n c\u1ee9 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean t\u1ed5ng th\u1ec3 c\u1ee7a \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng tr\u1ef1c thu\u1ed9c theo ph\u01b0\u01a1ng \u00e1n x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb; Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong l\u0129nh v\u1ef1c th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng tr\u1ef1c thu\u1ed9c \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cao h\u01a1n m\u1ee9c t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh t\u1ed5ng th\u1ec3 c\u1ee7a\u00a0\u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam, \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo \u0111\u1ec1\u00a0xu\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p; Sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0110\u00e0i Ti\u1ebfng n\u00f3i Vi\u1ec7t Nam v\u00e0 Th\u00f4ng t\u1ea5n x\u00e3 Vi\u1ec7t Nam ra quy\u1ebft \u0111\u1ecbnh giao quy\u1ec1n t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb; m\u1ee9c kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 cho c\u00e1c \u0111\u01a1n v\u1ecb (nh\u00f3m 3 v\u00e0 nh\u00f3m 4) n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7 theo quy \u0111\u1ecbnh; kinh ph\u00ed \u0111\u1eb7t h\u00e0ng; ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi (n\u1ebfu c\u00f3) theo Ph\u1ee5 l\u1ee5c s\u1ed1 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. b) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c: Th\u1ef1c hi\u1ec7n giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. 5. Khi r\u00e0 so\u00e1t ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u1ef1c thu\u1ed9c, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hi\u1ec7u qu\u1ea3, c\u00e1c B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng v\u00e0\u00a0\u1ee6y\u00a0ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c gi\u1ea3i th\u1ec3\u00a0c\u00e1c \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. 6. Vi\u1ec7c giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh trong th\u1eddi gian 05 (n\u0103m) n\u0103m, ph\u00f9 h\u1ee3p v\u1edbi giai \u0111o\u1ea1n ph\u00e1t tri\u1ec3n kinh t\u1ebf - x\u00e3 h\u1ed9i. Th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh l\u1ea7n\u00a0\u0111\u1ea7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ebfn n\u0103m 2025. N\u0103m cu\u1ed1i c\u1ee7a m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh, c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o t\u1ed5ng k\u1ebft \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a th\u1eddi k\u1ef3 tr\u01b0\u1edbc, nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch v\u00e0 th\u1eddi k\u1ef3 ti\u1ebfp theo \u0111\u1ec3 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 c\u1ee7a th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh ti\u1ebfp theo, g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean xem x\u00e9t c\u00f9ng v\u1edbi th\u1eddi gian l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch; Trong th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 thay \u0111\u1ed5i v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 ho\u1eb7c c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 t\u00ecnh h\u00ecnh kinh t\u1ebf x\u00e3 h\u1ed9i, thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 ho\u1eb7c do nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh d\u1eabn \u0111\u1ebfn bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 ngu\u1ed3n thu ho\u1eb7c nhi\u1ec7m v\u1ee5 chi, t\u1eeb \u0111\u00f3 l\u00e0m thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, sau khi \u0111\u01a1n v\u1ecb \u0111\u00e3\u00a0s\u1eed d\u1ee5ng c\u00e1c Qu\u1ef9 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp c\u00f2n d\u01b0 theo quy \u0111\u1ecbnh nh\u01b0ng c\u00e2n \u0111\u1ed1i thu chi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ebfn cu\u1ed1i n\u0103m ng\u00e2n s\u00e1ch kh\u00f4ng \u0111\u1ea3m b\u1ea3o theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, v\u00e0o qu\u00fd I c\u1ee7a n\u0103m ti\u1ebfp theo, \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 v\u1ec1 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, ph\u00ea duy\u1ec7t l\u1ea1i ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh. Tr\u00ecnh t\u1ef1 xem x\u00e9t, ph\u00e2n lo\u1ea1i v\u00e0 giao quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. 7. Sau m\u1ed7i th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, n\u00e2ng m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb nh\u00f3m 3 tr\u1ef1c thu\u1ed9c theo l\u1ed9 tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. 281","Ch\u01b0\u01a1ng III QUY \u0110\u1ecaNH V\u1ec0 PH\u00c2N PH\u1ed0I K\u1ebeT QU\u1ea2 T\u00c0I CH\u00cdNH V\u00c0 QUY CH\u1ebe CHI TI\u00caU N\u1ed8I B\u1ed8 C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG \u0110i\u1ec1u 10. Ph\u00e2n ph\u1ed1i k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n thu, chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3), n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u00edch l\u1eadp ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng theo quy\u00a0\u0111\u1ecbnh, ph\u1ea7n ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed\u00a0d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 14\u00a0(\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2),\u00a0\u0110i\u1ec1u 18\u00a0(\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3) v\u00e0\u00a0\u0110i\u1ec1u 22\u00a0(\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 4) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP.\u00a0Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee5 th\u1ec3 nh\u01b0 sau: 1. Trong th\u1eddi gian Ch\u00ednh ph\u1ee7 ch\u01b0a ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng m\u1edbi theo Ngh\u1ecb quy\u1ebft s\u1ed1 27- NQ\/TW ng\u00e0y 21 th\u00e1ng 5 n\u0103m 2018 c\u1ee7a H\u1ed9i ngh\u1ecb l\u1ea7n th\u1ee9 b\u1ea3y Ban Ch\u1ea5p h\u00e0nh Trung \u01b0\u01a1ng kh\u00f3a XII v\u1ec1 c\u1ea3i c\u00e1ch ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW): a) Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh tr\u00edch Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2 v\u00e0 nh\u00f3m 3 bao g\u1ed3m: - Ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2020\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 9 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m v\u00e0 s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3); - Ti\u1ec1n l\u01b0\u01a1ng t\u0103ng th\u00eam do n\u00e2ng b\u1eadc l\u01b0\u01a1ng theo ni\u00ean h\u1ea1n v\u00e0 n\u00e2ng b\u1eadc l\u01b0\u01a1ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3); - Ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng v\u1ee5 vi\u1ec7c (n\u1ebfu c\u00f3); b)\u00a0V\u1ec1 t\u1ea1m tr\u00edch c\u00e1c Qu\u1ef9 v\u00e0 th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam trong n\u0103m \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2 v\u00e0 nh\u00f3m 3: C\u0103n c\u1ee9 d\u1ef1 to\u00e1n thu, chi c\u1ee7a n\u0103m; k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a qu\u00fd tr\u01b0\u1edbc (trong tr\u01b0\u1eddng h\u1ee3p qu\u00fd \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a qu\u00fd IV n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1), \u0111\u01a1n v\u1ecb nh\u00f3m 1, nh\u00f3m 2, nh\u00f3m 3 t\u1ef1 x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 h\u00e0ng qu\u00fd (n\u1ebfu c\u00f3), th\u1ef1c hi\u1ec7n t\u1ea1m tr\u00edch Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i h\u00e0ng qu\u00fd (t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 70% s\u1ed1 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi \u0111\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo qu\u00fd) \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eb1m \u0111\u1ed9ng vi\u00ean k\u1ecbp th\u1eddi ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea5n \u0111\u1ea5u ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao. K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch, tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 01 n\u0103m sau, \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 v\u00e0 tr\u00edch l\u1eadp c\u00e1c Qu\u1ef9 theo quy \u0111\u1ecbnh. Trong \u0111\u00f3 \u0111\u1ed1i v\u1edbi Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i: - Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m tr\u00edch c\u00e1c Qu\u1ef9 th\u1ea5p h\u01a1n s\u1ed1 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00edch b\u1ed5 sung \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c\u00a0\u0111\u1ec3 d\u1ef1 ph\u00f2ng chi b\u1ed5 sung thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u0103m sau (\u0111\u1ed1i v\u1edbi n\u1ed9i dung chi t\u1eeb Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp) v\u00e0 chi tr\u1ea3 c\u00e1c kho\u1ea3n kh\u00e1c t\u1eeb Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb; - Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m tr\u00edch c\u00e1c Qu\u1ef9 v\u01b0\u1ee3t qu\u00e1 s\u1ed1 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i tr\u1eeb s\u1ed1\u00a0\u0111\u00e3 tr\u00edch v\u01b0\u1ee3t v\u00e0o ngu\u1ed3n Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a n\u0103m tr\u01b0\u1edbc c\u00f2n d\u01b0 (n\u1ebfu c\u00f3); n\u1ebfu v\u1eabn c\u00f2n thi\u1ebfu th\u00ec tr\u1eeb v\u00e0o ngu\u1ed3n Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a n\u0103m sau ho\u1eb7c tr\u1eeb v\u00e0o Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng n\u0103m sau c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00e1c Qu\u1ef9 tr\u00ean kh\u00f4ng c\u00f2n ngu\u1ed3n). 282","Sau khi quy\u1ebft to\u00e1n n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u1ef1c t\u1ebf cao h\u01a1n s\u1ed1 \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c tr\u00edch l\u1eadp c\u00e1c Qu\u1ef9\u00a0v\u00e0 chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n s\u1ed1 \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh, s\u1ed1 kinh ph\u00ed \u0111\u01a1n v\u1ecb \u0111\u00e3 tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp v\u00e0 thanh to\u00e1n thu nh\u1eadp t\u0103ng th\u00eam l\u1edbn h\u01a1n s\u1ed1 kinh ph\u00ed \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng (theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh), th\u00ec\u00a0s\u1ed1 kinh ph\u00ed \u0111\u00e3 chi v\u01b0\u1ee3t \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ngu\u1ed3n Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a \u0111\u01a1n v\u1ecb; n\u1ebfu v\u1eabn c\u00f2n thi\u1ebfu th\u00ec tr\u1eeb v\u00e0o s\u1ed1 ch\u00eanh l\u1ec7ch thu chi d\u00e0nh \u0111\u1ec3 tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a n\u0103m sau; tr\u01b0\u1eddng h\u1ee3p n\u0103m sau kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi th\u00ec tr\u1eeb v\u00e0o Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb. 2. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng m\u1edbi do Ch\u00ednh ph\u1ee7 ban h\u00e0nh theo Ngh\u1ecb quy\u1ebft s\u1ed1 27-NQ\/TW: a) \u0110\u01a1n v\u1ecb nh\u00f3m 1 v\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 2: - \u0110\u01a1n v\u1ecb kh\u00f4ng tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, kh\u00f4ng th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb Qu\u1ef9\u00a0b\u1ed5 sung thu nh\u1eadp; - \u0110\u01a1n v\u1ecb tr\u00edch l\u1eadp Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i tr\u00ean c\u01a1 s\u1edf Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng - Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i; b) \u0110\u01a1n v\u1ecb nh\u00f3m 3: - \u0110\u01a1n v\u1ecb tr\u00edch l\u1eadp Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP; - \u0110\u01a1n v\u1ecb tr\u00edch l\u1eadp Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tr\u00edch Qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 Qu\u1ef9 ph\u00fac l\u1ee3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n t\u1ea1m tr\u00edch c\u00e1c Qu\u1ef9 v\u00e0 chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam trong n\u0103m theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. 3. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 4: a)\u00a0V\u1ec1 t\u1ea1m chi thu nh\u1eadp t\u0103ng th\u00eam, chi ph\u00fac l\u1ee3i v\u00e0 chi khen th\u01b0\u1edfng C\u0103n c\u1ee9 d\u1ef1 to\u00e1n thu, chi c\u1ee7a n\u0103m; k\u1ebft qu\u1ea3\u00a0ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh qu\u00fd tr\u01b0\u1edbc (trong tr\u01b0\u1eddng h\u1ee3p qu\u00fd \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a qu\u00fd IV n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1), tr\u01b0\u1eddng h\u1ee3p x\u00e9t th\u1ea5y \u0111\u01a1n v\u1ecb c\u00f3 kh\u1ea3 n\u0103ng ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c kinh ph\u00ed; th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh: - T\u1ea1m chi tr\u01b0\u1edbc thu nh\u1eadp t\u0103ng th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo\u00a0quy \u0111\u1ecbnh v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb; m\u1ee9c t\u1ea1m chi h\u00e0ng qu\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 20% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng m\u1ed9t qu\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb; - T\u1ea1m chi tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, chi khen th\u01b0\u1edfng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t cho t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n; K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch, tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 01 n\u0103m sau, \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c: - Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m chi v\u01b0\u1ee3t qu\u00e1 s\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh th\u00ec ph\u1ea3i gi\u1ea3m tr\u1eeb v\u00e0o qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3) ho\u1eb7c gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 ti\u1ebft ki\u1ec7m c\u1ee7a n\u0103m sau ho\u1eb7c tr\u1eeb v\u00e0o Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng n\u0103m sau c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ebft ki\u1ec7m c\u1ee7a n\u0103m sau); - Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m chi th\u1ea5p h\u01a1n s\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m\u00a0\u0111\u01b0\u1ee3c trong n\u0103m, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, chi khen th\u01b0\u1edfng, chi ph\u00fac l\u1ee3i ho\u1eb7c \u0111\u1ec3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb; 283","Sau khi quy\u1ebft to\u00e1n n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 kinh ph\u00ed th\u1ef1c ti\u1ebft ki\u1ec7m cao h\u01a1n s\u1ed1 \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chi tr\u1ea3 thu nh\u1eadp t\u0103ng th\u00eam ho\u1eb7c chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, chi khen th\u01b0\u1edfng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m th\u1ea5p h\u01a1n s\u1ed1 \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u0111\u01a1n v\u1ecb, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i b\u1eb1ng c\u00e1ch tr\u1eeb v\u00e0o kinh ph\u00ed ti\u1ebft ki\u1ec7m n\u0103m ti\u1ebfp theo c\u1ee7a \u0111\u01a1n v\u1ecb; b) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n tham gia ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u00e0 b\u1ed5 sung v\u00e0o Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. \u0110\u01a1n v\u1ecb\u00a0\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 s\u1eeda ch\u1eefa c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, mua s\u1eafm trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c. \u0110i\u1ec1u 11. X\u00e2y d\u1ef1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 1. \u0110\u1ec3 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 \u0111\u1ea3m b\u1ea3o c\u00f4ng khai, minh b\u1ea1ch, \u0111\u00fang m\u1ee5c \u0111\u00edch, ti\u1ebft ki\u1ec7m v\u00e0\u00a0c\u00f3 hi\u1ec7u qu\u1ea3, ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 c\u1ee7a \u0111\u01a1n v\u1ecb, khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 l\u00e0m c\u0103n c\u1ee9\u00a0\u0111\u1ec3 th\u1ef1c hi\u1ec7n. Khi th\u1ef1c hi\u1ec7n quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9, \u0111\u01a1n v\u1ecb ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ed9 theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kho\u1ea3n chi theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 2. N\u1ed9i dung quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c, m\u1ee9c chi th\u1ed1ng nh\u1ea5t trong \u0111\u01a1n v\u1ecb, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 chi ti\u00eau t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb, trong \u0111\u00f3: a) \u0110\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung chi, m\u1ee9c chi c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng m\u1ee9c chi cho t\u1eebng nhi\u1ec7m v\u1ee5, n\u1ed9i dung c\u00f4ng vi\u1ec7c cho ph\u00f9 h\u1ee3p v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9; b) \u0110\u1ed1i v\u1edbi ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed n\u01b0\u1edbc ngo\u00e0i, ch\u1ebf \u0111\u1ed9 ti\u1ebfp kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i v\u00e0 h\u1ed9i th\u1ea3o qu\u1ed1c t\u1ebf \u1edf Vi\u1ec7t Nam, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 n\u1ed9i dung v\u00e0\u00a0m\u1ee9c chi; N\u1ed9i dung m\u1eabu quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 theo Ph\u1ee5 l\u1ee5c s\u1ed1 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. 3. Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c th\u1ea3o lu\u1eadn r\u1ed9ng r\u00e3i, d\u00e2n ch\u1ee7, c\u00f4ng khai trong \u0111\u01a1n\u00a0v\u1ecb v\u00e0 c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n; b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean tr\u01b0\u1edbc khi ban h\u00e0nh; \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd ho\u1eb7c H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc v\u00e0 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p), \u0111\u01a1n v\u1ecb tr\u00ecnh H\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd\/H\u1ed9i \u0111\u1ed3ng tr\u01b0\u1eddng th\u00f4ng qua d\u1ef1 th\u1ea3o Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 tr\u01b0\u1edbc khi b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean; Trong th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 th\u1ea3o Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c n\u1ed9i dung chi ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; Sau th\u1eddi h\u1ea1n n\u00eau tr\u00ean, n\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn, Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd ban h\u00e0nh Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n; \u0111\u1ed3ng th\u1eddi g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean, c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p \u0111\u1ec3 theo d\u00f5i, gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n v\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ki\u1ec3m so\u00e1t chi. 4. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb c\u0103n c\u1ee9 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c, kh\u1ed1i l\u01b0\u1ee3ng s\u1eed d\u1ee5ng, t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m tr\u01b0\u1edbc, Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c kho\u1ea3n chi ph\u00ed cho t\u1eebng c\u00e1 nh\u00e2n, b\u1ed9 ph\u1eadn, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0: s\u1eed d\u1ee5ng v\u0103n ph\u00f2ng ph\u1ea9m, \u0111i\u1ec7n tho\u1ea1i, x\u0103ng xe, \u0111i\u1ec7n, n\u01b0\u1edbc, c\u00f4ng t\u00e1c ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kho\u1ea3n chi kh\u00e1c; kinh ph\u00ed ti\u1ebft ki\u1ec7m do th\u1ef1c hi\u1ec7n 284","kho\u1ea3n chi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i, s\u1eed d\u1ee5ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. 5. Ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p cho c\u00e1c nhi\u1ec7m v\u1ee5 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, nhi\u1ec7m v\u1ee5 chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7, ngu\u1ed3n thu ph\u00ed \u0111\u1ec3 l\u1ea1i chi nhi\u1ec7m v\u1ee5 kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, ngu\u1ed3n vay n\u1ee3, vi\u1ec7n tr\u1ee3, ngu\u1ed3n kh\u00e1c (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb ph\u1ea3i 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 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1eebng ngu\u1ed3n kinh ph\u00ed. Ch\u01b0\u01a1ng IV L\u1eacP, CH\u1ea4P H\u00c0NH D\u1ef0 TO\u00c1N V\u00c0 QUY\u1ebeT TO\u00c1N THU, CHI \u0110i\u1ec1u 12. L\u1eadp d\u1ef1 to\u00e1n 1. H\u00e0ng n\u0103m, v\u00e0o th\u1eddi \u0111i\u1ec3m x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch v\u00e0 cung c\u1ea5p ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0\u00a0\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP, trong \u0111\u00f3: a) \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc: C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n n\u0103m tr\u01b0\u1edbc; t\u00ecnh h\u00ecnh thu, chi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u1ee7a n\u0103m hi\u1ec7n h\u00e0nh; s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 y\u00eau c\u1ea7u nhi\u1ec7m v\u1ee5 c\u1ee7a n\u0103m k\u1ebf ho\u1ea1ch; \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf k\u1ef9 thu\u1eadt, ch\u1ebf \u0111\u1ed9, \u0111\u1ecbnh m\u1ee9c chi ti\u00eau theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh ho\u1eb7c \u0111\u01a1n gi\u00e1 d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr \u00ean. Tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt v\u00e0 ch\u01b0a c\u00f3 \u0111\u01a1n gi\u00e1 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed nh\u00e0 n\u01b0\u1edbc giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 \u0111\u1ecbnh m\u1ee9c chi theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh. Kinh ph\u00ed th\u1ef1c hi\u1ec7n \u0111\u1eb7t h\u00e0ng, \u0111\u1ea5u th\u1ea7u cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 to\u00e1n trong ph\u1ea7n kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng, trong \u0111\u00f3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o to\u00e0n b\u1ed9 kinh ph\u00ed ho\u1eb7c h\u1ed7 tr\u1ee3 kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n. Kinh ph\u00ed giao nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 to\u00e1n trong ph\u1ea7n kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7 (chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 nh\u00e0 n\u01b0\u1edbc giao) theo\u00a0quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 15 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. b) \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 cho \u0111\u01a1n v\u1ecb nh\u00f3m 4: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n n\u0103m hi\u1ec7n h\u00e0nh, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao trong n\u0103m k\u1ebf ho\u1ea1ch, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ch\u1ebf \u0111\u1ed9 chi ti\u00eau hi\u1ec7n h\u00e0nh; c) \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 khoa h\u1ecdc c\u00f4ng ngh\u1ec7; d) \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n thu, chi t\u1eeb ngu\u1ed3n thu ph\u00ed\u00a0\u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n thu chi theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; \u0111) \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi t\u1eebng ngu\u1ed3n kinh ph\u00ed. 2. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp d\u1ef1 to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean \u0111\u1ec3 xem x\u00e9t, th\u1ea9m \u0111\u1ecbnh, t\u1ed5ng h\u1ee3p g\u1eedi c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p v\u00e0 c\u01a1 quan c\u00f3\u00a0li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 3. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n thu, chi cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch, d\u1ef1 to\u00e1n thu, chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean \u0111\u1ec3 theo d\u00f5i, ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n. \u0110i\u1ec1u 13. Ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n 285","Vi\u1ec7c ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Trong \u0111\u00f3: 1. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc C\u0103n c\u1ee9 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5, \u0111\u1eb7t h\u00e0ng ho\u1eb7c \u0111\u1ea5u th\u1ea7u cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb ngu\u1ed3n kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32\/2019\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh sau: a) C\u0103n c\u1ee9 l\u1ed9 tr\u00ecnh t\u00ednh gi\u00e1 d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3) v\u00e0 trong ph\u1ea1m vi d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p d\u01b0\u1edbi theo ph\u00e2n c\u1ea5p (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng), \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p d\u01b0\u1edbi theo ph\u00e2n c\u1ea5p (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng) ph\u00e2n b\u1ed5\u00a0v\u00e0 giao d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch \u0111\u1eb7t h\u00e0ng, \u0111\u1ea5u th\u1ea7u cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1eb7t h\u00e0ng cho \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, chi ti\u1ebft theo t\u1eebng danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y; chi ti\u1ebft theo s\u1ed1 l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, kinh ph\u00ed v\u00e0 c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh kh\u00e1c. b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u01b0a ban h\u00e0nh danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng\u00a0s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u00e3 ban h\u00e0nh, nh\u01b0ng ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt v\u00e0 ch\u01b0a c\u00f3 \u0111\u01a1n gi\u00e1 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t; c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p d\u01b0\u1edbi theo ph\u00e2n c\u1ea5p th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5\u00a0v\u00e0 giao d\u1ef1 to\u00e1n kinh ph\u00ed cho \u0111\u01a1n v\u1ecb theo s\u1ed1\u00a0l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng v\u00e0 d\u1ef1 to\u00e1n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 nh\u00e0 n\u01b0\u1edbc giao theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 15 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. 2. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 cho \u0111\u01a1n v\u1ecb nh\u00f3m 3 v\u00e0 \u0111\u01a1n v\u1ecb nh\u00f3m 4 (tr\u1eeb \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y) a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 C\u0103n c\u1ee9 t\u1ed5ng d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n giao trong n\u0103m, c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n thu, chi n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh, quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3m chi th\u01b0\u1eddng xuy\u00ean h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo l\u1ed9 tr\u00ecnh c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c y\u1ebfu t\u1ed1 bi\u1ebfn \u0111\u1ed9ng do thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, thi\u00ean tai, d\u1ecbch b\u1ec7nh, \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf - x\u00e3 h\u1ed9i v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y; \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 3 trong l\u0129nh v\u1ef1c y t\u1ebf - d\u00e2n s\u1ed1: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 27, \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP. Trong \u0111\u00f3, ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 v\u1ec1 y t\u1ebf\u00a0d\u1ef1 ph\u00f2ng, n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c tr\u1ea1m y t\u1ebf\u00a0x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n c\u0103n c\u1ee9 theo s\u1ed1 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao l\u00e0m nhi\u1ec7m v\u1ee5 ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t cung c\u1ea5p d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng, n\u00e2ng cao s\u1ee9c kh\u1ecfe, d\u00e2n s\u1ed1, an to\u00e0n th\u1ef1c ph\u1ea9m h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 4 C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0103n c\u1ee9 v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a s\u1ed1\u00a0l\u01b0\u1ee3ng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc, ti\u00eau ch\u00ed, \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 nh\u01b0 \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c chi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3\u00a0c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f9ng quy m\u00f4 bi\u00ean ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a 286","c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n thu c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3\u00a0x\u00e1c \u0111\u1ecbnh m\u1ee9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y. 3. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 khoa h\u1ecdc c\u00f4ng ngh\u1ec7. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 4. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n thu, chi t\u1eeb ngu\u1ed3n thu ph\u00ed\u00a0\u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi a) C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, trong \u0111\u00f3 kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7 n\u0103m \u0111\u1ea7u th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh ph\u00e2n b\u1ed5 b\u1eb1ng m\u1ee9c kinh ph\u00ed x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; D\u1ef1 to\u00e1n c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi k\u1ef3 \u1ed5n \u0111\u1ecbnh giao b\u1eb1ng m\u1ee9c chi th\u01b0\u1eddng xuy\u00ean n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u00e0 kinh ph\u00ed t\u0103ng th\u00eam n\u1ebfu c\u00f3 (do t\u0103ng ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng, nhi\u1ec7m v\u1ee5 t\u0103ng th\u00eam theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n) ho\u1eb7c tr\u1eeb kinh ph\u00ed gi\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n n\u1ebfu c\u00f3 (do gi\u1ea3m nhi\u1ec7m v\u1ee5, gi\u1ea3m kh\u00e1c) trong ph\u1ea1m vi ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi theo quy \u0111\u1ecbnh; b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean t\u1eeb ngu\u1ed3n thu ph\u00ed (kh\u00f4ng c\u00f3 ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, li\u00ean k\u1ebft v\u00e0 d\u1ecbch v\u1ee5 kh\u00e1c): Ph\u00e2n b\u1ed5 v\u00e0 giao c\u1ea3 ph\u1ea7n kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 do ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi theo quy \u0111\u1ecbnh kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 chi th\u01b0\u1eddng xuy\u00ean (n\u1ebfu c\u00f3) theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng n\u0103m (n\u1ebfu c\u00f3). 5. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7: C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ph\u00e2n b\u1ed5 v\u00e0 giao d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0103n c\u1ee9 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao v\u00e0 nhi\u1ec7m v\u1ee5\u00a0\u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, ch\u1ebf\u00a0\u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c chi ti\u00eau do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh. 6. \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n thu, chi cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 kh\u00e1c: C\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean kh\u00f4ng giao d\u1ef1 to\u00e1n thu, chi cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng. Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng quy\u1ebft \u0111\u1ecbnh d\u1ef1 to\u00e1n thu, chi tr\u00ean c\u01a1 s\u1edf k\u1ebf ho\u1ea1ch, ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c chi ti\u00eau do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th \u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u00e0 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110i\u1ec1u 14. Th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu, chi 1. Th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu, chi a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu, chi trong ph\u1ea1m vi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao, s\u1eed d\u1ee5ng kinh ph\u00ed \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang ch\u1ebf \u0111\u1ed9, ti\u1ebft ki\u1ec7m, hi\u1ec7u qu\u1ea3, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed; ch\u1ea5p h\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; b) \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean giao t\u1ef1 ch\u1ee7, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c n\u1ed9i dung chi cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi g\u1eedi c\u01a1 quan c\u1ea5p tr\u00ean v\u00e0 Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111\u1ec3\u00a0theo d\u00f5i qu\u1ea3n l\u00fd, thanh to\u00e1n v\u00e0 quy\u1ebft to\u00e1n; c) \u0110\u1ed1i v\u1edbi kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc \u0111\u1eb7t h\u00e0ng, giao nhi\u1ec7m v\u1ee5 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a032\/2019\/N\u0110-CP\u00a0; d) \u0110\u1ed1i v\u1edbi kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao nhi\u1ec7m v\u1ee5 cho \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng ch\u01b0a c\u00f3 \u0111\u1ecbnh m\u1ee9c kinh t\u1ebf - k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01a1n gi\u00e1 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu, chi nh\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 to\u00e1n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 nh\u00e0 n\u01b0\u1edbc 287","giao theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 11, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 15 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP; kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a \u0111\u01a1n v\u1ecb. 2. Quy\u1ebft to\u00e1n thu, chi: K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p, ngu\u1ed3n vi\u1ec7n tr\u1ee3, ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i chi, c\u00e1c ngu\u1ed3n kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p x\u00e9t duy\u1ec7t, th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u 15. Ki\u1ec3m tra, ki\u1ec3m so\u00e1t ho\u1ea1t \u0111\u1ed9ng thu, chi c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t thu, chi c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 ki\u1ec3m so\u00e1t, thanh to\u00e1n c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ch\u01b0a c\u00f3 Quy\u1ebft \u0111\u1ecbnh giao t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; ch\u01b0a c\u00f3 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 g\u1eedi \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u01a1n v\u1ecb m\u1edf t\u00e0i kho\u1ea3n giao d\u1ecbch: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m so\u00e1t chi, thanh to\u00e1n theo ch\u1ebf\u00a0\u0111\u1ed9 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh nh\u01b0 ki\u1ec3m so\u00e1t chi nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean kh\u00f4ng giao t\u1ef1 ch\u1ee7; kh\u00f4ng thanh to\u00e1n\u00a0\u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a \u0111\u01a1n v\u1ecb. 2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n quy\u1ec1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi \u1ec7m t\u1ef1 ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n \u1edf \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thanh tra, ki\u1ec3m to\u00e1n, ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan. 3. C\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ho\u1eb7c c\u01a1 quan c\u1ea5p d\u01b0\u1edbi theo ph\u00e2n c\u1ea5p, c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3\u00a0li\u00ean quan th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng thu, chi c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Ch\u01b0\u01a1ng V CH\u1ebe \u0110\u1ed8 B\u00c1O C\u00c1O C\u1ee6A \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG \u0110i\u1ec1u 16. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 1. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m ph\u1ea3i b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh cho c\u01a1 quan qu\u1ea3n l\u00fd\u00a0c\u1ea5p tr\u00ean (c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n theo ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd) \u0111\u1ec3 t\u1ed5ng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP\u00a0tr\u01b0\u1edbc ng\u00e0y 28 th\u00e1ng 2 n\u0103m sau (theo Ph\u1ee5 l\u1ee5c s\u1ed1 6 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). 2. C\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m t\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1 v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 5 \u0110i\u1ec1u 36 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP, g\u1eedi b\u00e1o c\u00e1o v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 3 c\u1ee7a n\u0103m sau (theo Ph\u1ee5 l\u1ee5c s\u1ed1 7 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). 3. B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 theo quy \u0111\u1ecbnh. 4. Trong tr\u01b0\u1eddng h\u1ee3p Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. 5. Th\u1eddi gian ch\u1ed1t s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u00ednh t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/01 c\u1ee7a n\u0103m sau. \u0110i\u1ec1u 17. H\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c 1. C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng a) C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng trong to\u00e0n qu\u1ed1c \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, trao \u0111\u1ed5i v\u00e0 khai th\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0M\u1ee5c 1 Ch\u01b0\u01a1ng XIII Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 288","151\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP); Th\u00f4ng t\u01b0 s\u1ed1\u00a067\/2018\/TT-BTC\u00a0ng\u00e0y 06 th\u00e1ng 8 n\u0103m 2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, trao \u0111\u1ed5i v\u00e0 khai th\u00e1c th\u00f4ng tin trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 khai th\u00e1c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng; b) B\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng,\u00a0\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p tinh c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9\u00a0\u0111\u1ea1o \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0151\/2017\/N\u0110-CP\u00a0; th\u1ef1c hi\u1ec7n k\u00ea khai, c\u1eadp nh\u1eadt th\u00f4ng tin, b\u1ea3o \u0111\u1ea3m k\u1ebft n\u1ed1i, t\u00edch h\u1ee3p v\u1edbi C\u01a1 s\u1edf d\u1eef\u00a0li\u1ec7u qu\u1ed1c gia v\u1ec1 t\u00e0i s\u1ea3n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. 2. H\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng a) B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n\u00a0\u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan nh\u1eadn b\u00e1o c\u00e1o th\u00f4ng qua h\u1ec7 th\u1ed1ng tr\u1ee5c li\u00ean th\u00f4ng v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a Ch\u00ednh ph\u1ee7; Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 ch\u01b0a tham gia h\u1ec7 th\u1ed1ng tr\u1ee5c li\u00ean th\u00f4ng v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c h\u1ea1 t\u1ea7ng c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ch\u01b0a ho\u00e0n thi\u1ec7n \u0111\u1ed3ng b\u1ed9 th\u00ec th\u1ef1c hi\u1ec7n g\u1eedi b\u00e1o c\u00e1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n gi\u1ea5y\u00a0\u0111\u1ebfn c\u01a1 quan nh\u1eadn b\u00e1o c\u00e1o b\u1eb1ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng th\u1ee9c: G\u1eedi tr\u1ef1c ti\u1ebfp; g\u1eedi qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh; ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. b) H\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh x\u00e2y d\u1ef1ng C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 T\u00e0i ch\u00ednh do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh. Vi\u1ec7c c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra, ph\u00e2n lo\u1ea1i, \u0111\u00e1nh gi\u00e1, x\u1eed l\u00fd, t\u00edch h\u1ee3p, s\u1ed1 h\u00f3a v\u00e0 chu\u1ea9n h\u00f3a theo quy \u0111\u1ecbnh; Ngo\u00e0i ph\u01b0\u01a1ng th\u1ee9c g\u1eedi b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi b\u00e1o c\u00e1o b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi d\u1eef li\u1ec7u qua m\u1ea1ng \u0111i\u1ec7n t\u1eed\u00a0theo quy \u0111\u1ecbnh, quy tr\u00ecnh, quy chu\u1ea9n k\u1ef9 thu\u1eadt do B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ph\u00e1p l\u00fd, s\u1ef1 ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a c\u00e1c d\u1eef li\u1ec7u do m\u00ecnh cung c\u1ea5p. Ch\u01b0\u01a1ng VI X\u1eec L\u00dd T\u00c0I S\u1ea2N, T\u00c0I CH\u00cdNH KHI T\u1ed4 CH\u1ee8C L\u1ea0I HO\u1eb6C GI\u1ea2I TH\u1ec2 \u0110\u01a0N V\u1eca S\u1ef0 NGHI\u1ec6P C\u00d4NG \u0110i\u1ec1u 18. X\u1eed l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh khi t\u1ed5 ch\u1ee9c l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1. X\u1eed l\u00fd v\u1ec1 t\u00e0i s\u1ea3n a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u1ee7a \u0111\u01a1n v\u1ecb; ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba\/thi\u1ebfu qua ki\u1ec3m k\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i c\u1ee7a \u0111\u01a1n v\u1ecb (t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef\u00a0h\u1ed9, t\u00e0i s\u1ea3n m\u01b0\u1ee3n, t\u00e0i s\u1ea3n thu\u00ea c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c), \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean t\u1ed5ng h\u1ee3p, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, g\u1eedi c\u01a1 quan th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng c\u00f9ng c\u1ea5p \u0111\u1ec3 c\u00f3 \u00fd ki\u1ebfn v\u1ec1 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n. C\u0103n c\u1ee9 \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng, \u0111\u01a1n v\u1ecb ho\u00e0n thi\u1ec7n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp \u0110\u1ec1\u00a0\u00e1n t\u1ed5 ch\u1ee9c l\u1ea1i (trong \u0111\u00f3 c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n); tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2020\/N\u0110-CP. Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n theo quy 289","\u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0151\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP); c) C\u0103n c\u1ee9 \u0110\u1ec1 \u00e1n t\u1ed5 ch\u1ee9c l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (ph\u00e1p nh\u00e2n c\u0169) c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 t\u1ed5 ch\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (ph\u00e1p nh\u00e2n c\u0169)\u00a0\u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n, b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n quy\u1ebft \u0111\u1ecbnh giao cho \u0111\u01a1n v\u1ecb m\u1edbi (ph\u00e1p nh\u00e2n m\u1edbi) sau khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i ho\u1eb7c giao cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i; \u0111) S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng khi t\u1ed5 ch\u1ee9c l\u1ea1i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n (sau khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan) \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n m\u00e0 b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n quy\u1ebft \u0111\u1ecbnh giao cho \u0111\u01a1n v\u1ecb m\u1edbi sau khi t\u1ed5 ch\u1ee9c l\u1ea1i x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u00ec vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c giao cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean th\u1ef1c hi\u1ec7n th\u00ec vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i h\u00ecnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean; e) Khi th\u1ef1c hi\u1ec7n t\u1ed5 ch\u1ee9c l\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u01a1n v\u1ecb ph\u1ea3i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3\u00a0k\u00fd ho\u1eb7c chuy\u1ec3n sang ph\u00e1p nh\u00e2n m\u1edbi ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111ang kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u1ec3 t\u1ed5ng h\u1ee3p chung v\u00e0o ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n\u00a0trong \u0110\u1ec1 \u00e1n t\u1ed5 ch\u1ee9c l\u1ea1i tr\u01b0\u1edbc khi tr\u00ecnh c\u1ea5p c\u00f3\u00a0th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; Tr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng \u00e1n giao cho ph\u00e1p nh\u00e2n m\u1edbi ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft th\u00ec ph\u00e1p nh\u00e2n m\u1edbi th\u1ef1c hi\u1ec7n k\u00fd l\u1ea1i H\u1ee3p \u0111\u1ed3ng cho th\u1eddi gian c\u00f2n l\u1ea1i v\u00e0 ph\u1ea3i k\u1ebf th\u1eeba to\u00e0n b\u1ed9 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 2. X\u1eed l\u00fd v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng khi t\u1ed5 ch\u1ee9c l\u1ea1i \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (ph\u00e1p nh\u00e2n c\u0169) b\u1ecb chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m: a) L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; b) B\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean (c\u00e1c b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb thu\u1ed9c trung \u01b0\u01a1ng qu\u1ea3n l\u00fd), c\u01a1 quan ch\u1ee7 qu\u1ea3n c\u1ea5p tr\u00ean (\u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd) \u0111\u1ec3 b\u00e1o c\u00e1o c\u01a1 quan t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n ho\u1eb7c ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p; c) C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb\u00a0c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n ho\u1eb7c ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh; d) Ki\u1ec3m k\u00ea\u00a0s\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 \u0111\u1eb7c th\u00f9, Qu\u1ef9 kh\u00e1c v\u00e0 s\u1ed1 d\u01b0 ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. 290","3. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (ph\u00e1p nh\u00e2n c\u0169) b\u1ecb chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ph\u1ea3i b\u00e0n giao \u0111\u1ea7y \u0111\u1ee7, nguy\u00ean tr\u1ea1ng t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u00e1c quy\u1ec1n, ngh\u0129a v\u1ee5 kh\u00e1c cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (ph\u00e1p nh\u00e2n m\u1edbi) k\u00e8m theo h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan; \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng (ph\u00e1p nh\u00e2n m\u1edbi) h\u00ecnh th\u00e0nh sau chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn, k\u1ebf th\u1eeba to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n (k\u1ec3 c\u1ea3 t\u00e0i s\u1ea3n h\u01b0 h\u1ecfng, k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd), c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb b\u1ecb chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t. Sau khi nh\u1eadn b\u00e0n giao, \u0111\u01a1n v\u1ecb\u00a0s\u1ef1 nghi\u1ec7p c\u00f4ng (m\u1edbi) c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c x\u1eed l\u00fd c\u00e1c t\u1ed3n t\u1ea1i v\u1ec1 t\u00e0i ch\u00ednh theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. \u0110i\u1ec1u 19. X\u1eed l\u00fd t\u00e0i s\u1ea3n, t\u00e0i ch\u00ednh khi gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng 1. X\u1eed l\u00fd v\u1ec1 t\u00e0i s\u1ea3n a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea, ph\u00e2n lo\u1ea1i \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u1ee7a \u0111\u01a1n v\u1ecb; ch\u1ecbu tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba\/thi\u1ebfu qua ki\u1ec3m k\u00ea theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ea3i c\u1ee7a \u0111\u01a1n v\u1ecb (t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, t\u00e0i s\u1ea3n m\u01b0\u1ee3n, t\u00e0i s\u1ea3n thu\u00ea c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c), \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, b\u00e1o c\u00e1o c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean t\u1ed5ng h\u1ee3p, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd, g\u1eedi c\u01a1 quan th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng c\u00f9ng c\u1ea5p \u0111\u1ec3\u00a0c\u00f3 \u00fd ki\u1ebfn v\u1ec1 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n. C\u0103n c\u1ee9 \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng, \u0111\u01a1n v\u1ecb ho\u00e0n thi\u1ec7n ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1eadp \u0110\u1ec1 \u00e1n gi\u1ea3i th\u1ec3 (trong\u00a0\u0111\u00f3 c\u00f3 ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n); tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2020\/N\u0110-CP. Ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0151\/2017\/N\u0110-CP\u00a0; c) C\u0103n c\u1ee9 \u0110\u1ec1 \u00e1n gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 t\u1ed5 ch\u1ee9c x\u1eed l\u00fd t\u00e0i s\u1ea3n. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u00ec b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n quy\u1ebft \u0111\u1ecbnh giao cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c c\u00f2n l\u1ea1i; \u0111) S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng khi gi\u1ea3i th\u1ec3\u00a0\u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 151\/2017\/N\u0110-CP; tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh th\u00ec s\u1ed1\u00a0ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n (sau khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan) \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n m\u00e0 b\u1ed9, c\u01a1 quan trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p tinh, c\u1ea5p huy\u1ec7n\u00a0quy\u1ebft \u0111\u1ecbnh giao cho c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean th\u1ef1c hi\u1ec7n th\u00ec vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng \u00e1p d\u1ee5ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i h\u00ecnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean; e) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng khi th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 m\u00e0 \u0111ang s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft th\u00ec\u00a0ph\u1ea3i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u00e0 l\u1eadp ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n mang \u0111i kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng\u00a0\u0111\u1ec3\u00a0t\u1ed5ng h\u1ee3p chung v\u00e0o ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00e0i s\u1ea3n trong \u0110\u1ec1 \u00e1n t\u1ed5 ch\u1ee9c l\u1ea1i tr\u01b0\u1edbc khi trinh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0110\u1ec1 \u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. 2. X\u1eed l\u00fd v\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng khi gi\u1ea3i th\u1ec3 291","a) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; x\u00e2y d\u1ef1ng \u0110\u1ec1 \u00e1n gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng tr\u00ecnh c\u01a1 quan ch\u1ee7 qu\u1ea3n c\u1ea5p tr\u00ean ph\u00ea duy\u1ec7t, trong \u0111\u00f3 c\u1ea7n b\u00e1o c\u00e1o c\u1ee5 th\u1ec3 s\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 \u0111\u1eb7c th\u00f9, Qu\u1ef9 kh\u00e1c v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n t\u00e0i ch\u00ednh, c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb theo nguy\u00ean t\u1eafc b\u1ea3o \u0111\u1ea3m thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3, ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c v\u00e0 kh\u00f4ng trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p t\u1ea1i T\u00f2a \u00e1n ho\u1eb7c Tr\u1ecdng t\u00e0i. Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3: N\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng; n\u1ee3 thu\u1ebf; c\u00e1c kho\u1ea3n n\u1ee3 kh\u00e1c; b) \u0110\u1ed1i v\u1edbi s\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp\/Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp, Qu\u1ef9 kh\u00e1c theo quy \u0111\u1ecbnh v\u00e0 s\u1ed1 d\u01b0 ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau: - S\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n \u0111\u00e3 chi v\u01b0\u1ee3t ch\u1ebf \u0111\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3), chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ph\u1ea7n c\u00f2n l\u1ea1i chia cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c theo s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp chuy\u1ec3n \u0111\u1ed5i (Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a tr\u00f2n th\u00e1ng v\u00e0 c\u00f3 ng\u00e0y l\u1ebb th\u00ec s\u1ed1 ng\u00e0y l\u1ebb t\u1eeb 15 ng\u00e0y\u00a0tr\u1edf\u00a0l\u00ean \u0111\u01b0\u1ee3c t\u00ednh tr\u00f2n 1 th\u00e1ng, d\u01b0\u1edbi 15 ng\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh). Vi\u1ec7c chi s\u1ed1\u00a0d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a c\u00e1c Qu\u1ef9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh tr\u01b0\u1edbc th\u1eddi\u00a0\u0111i\u1ec3m gi\u1ea3i th\u1ec3\u00a0\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng; - S\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp\/Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c chia cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c theo Quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 6 th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n, ph\u1ea7n c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3); - S\u1ed1\u00a0d\u01b0 b\u1eb1ng ti\u1ec1n c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, c\u00e1c Qu\u1ef9 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 s\u1ed1 d\u01b0 ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng\u00a0\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3); - Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f2n c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3, s\u1ed1 d\u01b0 b\u1eb1ng ti\u1ec1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c Qu\u1ef9 sau khi\u00a0\u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. c) X\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 - \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (bao g\u1ed3m c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n v\u00e0 ch\u01b0a \u0111\u1ebfn h\u1ea1n) khi x\u00e2y d\u1ef1ng \u0110\u1ec1 \u00e1n gi\u1ea3i th\u1ec3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u00e2y d\u1ef1ng \u0110\u1ec1 \u00e1n gi\u1ea3i th\u1ec3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 v\u1eabn c\u00f2n m\u1ed9t s\u1ed1 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn th\u00ec ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 n\u1ed9i dung c\u00e1c kho\u1ea3n n\u1ee3, x\u00e1c \u0111\u1ecbnh r\u00f5\u00a0tr\u00e1ch nhi\u1ec7m t\u1eadp th\u1ec3, c\u00e1 nh\u00e2n li\u00ean quan; ph\u1ea3i huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3; - Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng c\u00f3 kh\u00f3 kh\u0103n v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 vay qu\u00e1 h\u1ea1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (bao g\u1ed3m c\u1ea3 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam) th\u00ec x\u1eed l\u00fd n\u1ee3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 li\u00ean quan v\u1ec1 x\u1eed l\u00fd n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; - Vi\u1ec7c x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u1ec3 thanh to\u00e1n b\u1eb1ng t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m; kh\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb. Ch\u01b0\u01a1ng VII T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N \u0110i\u1ec1u 20. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp 292","1. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a060\/2021\/N\u0110-CP\u00a0th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 r\u00e0 so\u00e1t l\u1ea1i ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u1ed9 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, \u0111\u01a1n v\u1ecb x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, ph\u00ea duy\u1ec7t. 2. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u00f3m 4, s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c qu\u1ef9 (n\u1ebfu c\u00f3) \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb n\u0103m 2021 chuy\u1ec3n sang (g\u1ed3m: Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i), \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ec3 chi b\u1ed5 sung thu nh\u1eadp, chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i theo quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110i\u1ec1u 21. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n 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 11 n\u0103m 2022. 2. C\u00e1c Th\u00f4ng t\u01b0 sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh: a) Th\u00f4ng t\u01b0 s\u1ed1\u00a071\/2006\/TT-BTC\u00a0ng\u00e0y 09 th\u00e1ng 8 n\u0103m 2006 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a043\/2006\/N\u0110-CP\u00a0ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh 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 (Th\u00f4ng t\u01b0 s\u1ed1 71\/2006\/TT-BTC); Th\u00f4ng t\u01b0 s\u1ed1\u00a0113\/2007\/TT-BTC\u00a0ng\u00e0y 24 th\u00e1ng 9 n\u0103m 2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a071\/2006\/TT-BTC\u00a0; b) Th\u00f4ng t\u01b0 s\u1ed1\u00a090\/2017\/TT-BTC\u00a0ng\u00e0y 30 th\u00e1ng 8 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp; c) Th\u00f4ng t\u01b0 s\u1ed1 145\/2017\/TT-BTC ng\u00e0y 29 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0141\/2016\/N\u0110-CP\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp trong l\u0129nh v\u1ef1c s\u1ef1 nghi\u1ec7p kinh t\u1ebf v\u00e0 s\u1ef1 nghi\u1ec7p kh\u00e1c. 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 ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf\u00a0\u0111\u00f3. 4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3\u00a0kh\u0103n, v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi v\u00e0 s\u1eeda \u0111\u1ed5i cho ph\u00f9 h\u1ee3p.\/. \u00a0 KT. B\u1ed8 TR\u01af\u1edeNG TH\u1ee8 TR\u01af\u1edeNG V\u00f5 Th\u00e0nh H\u01b0ng \u00a0 43. Th\u00f4ng t\u01b0 s\u1ed1 40\/2017\/TT-BTC ng\u00e0y 28\/04\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, Quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed, ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb 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: 40\/2017\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 4 n\u0103m 2017 293","TH\u00d4NG T\u01af QUY \u0110\u1ecaNH CH\u1ebe \u0110\u1ed8 C\u00d4NG T\u00c1C PH\u00cd, CH\u1ebe \u0110\u1ed8 CHI H\u1ed8I NGH\u1eca C\u0103n c\u1ee9 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2015; C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ng\u00e0y 25 th\u00e1ng 6 n\u0103m 2015; C\u0103n c\u1ee9 Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2008; C\u0103n c\u1ee9 Lu\u1eadt Vi\u00ean ch\u1ee9c ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2010; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2016\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 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; Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 T\u00e0i ch\u00ednh h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p; 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 c\u00f4ng t\u00e1c ph\u00ed, ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb. Ch\u01b0\u01a1ng I QUY \u0110\u1ecaNH CHUNG V\u1ec0 CH\u1ebe \u0110\u1ed8 C\u00d4NG T\u00c1C PH\u00cd, CH\u1ebe \u0110\u1ed8 CHI H\u1ed8I NGH\u1eca \u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh: Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed, ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb - x\u00e3 h\u1ed9i, c\u00e1c t\u1ed5 ch\u1ee9c h\u1ed9i s\u1eed d\u1ee5ng kinh ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 quan, \u0111\u01a1n v\u1ecb). 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: a) \u0110\u1ed1i v\u1edbi ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed: -\u00a0C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb - x\u00e3 h\u1ed9i, c\u00e1c t\u1ed5 ch\u1ee9c h\u1ed9i s\u1eed d\u1ee5ng kinh ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3. - \u0110\u1ea1i bi\u1ec3u H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p khi tham gia ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n. b) \u0110\u1ed1i v\u1edbi ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb: - C\u00e1c h\u1ed9i ngh\u1ecb chuy\u00ean m\u00f4n, h\u1ed9i ngh\u1ecb s\u01a1 k\u1ebft v\u00e0 t\u1ed5ng k\u1ebft chuy\u00ean \u0111\u1ec1; h\u1ed9i ngh\u1ecb t\u1ed5ng k\u1ebft n\u0103m; h\u1ed9i ngh\u1ecb t\u1eadp hu\u1ea5n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u00f4ng t\u00e1c do c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 114\/2006\/Q\u0110-TTg ng\u00e0y 25\/5\/2006 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 h\u1ecdp trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 114\/2006\/Q\u0110-TTg ng\u00e0y 25\/5\/2006); k\u1ef3 h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, phi\u00ean h\u1ecdp c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 cu\u1ed9c h\u1ecdp c\u00e1c Ban c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n. - C\u00e1c h\u1ed9i ngh\u1ecb chuy\u00ean m\u00f4n, h\u1ed9i ngh\u1ecb s\u01a1 k\u1ebft v\u00e0 t\u1ed5ng k\u1ebft chuy\u00ean \u0111\u1ec1, h\u1ed9i ngh\u1ecb t\u1ed5ng k\u1ebft n\u0103m, h\u1ed9i ngh\u1ecb t\u1eadp hu\u1ea5n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. - C\u00e1c h\u1ed9i ngh\u1ecb chuy\u00ean m\u00f4n, h\u1ed9i ngh\u1ecb t\u1eadp hu\u1ea5n tri\u1ec3n khai nhi\u1ec7m v\u1ee5 ho\u1eb7c c\u00e1c h\u1ed9i ngh\u1ecb \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb - x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c h\u1ed9i s\u1eed d\u1ee5ng kinh ph\u00ed do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3. c) Ri\u00eang \u0110\u1ea1i h\u1ed9i \u0111\u1ea1i bi\u1ec3u to\u00e0n qu\u1ed1c \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, \u0110\u1ea1i h\u1ed9i \u0110\u1ea3ng c\u00e1c c\u1ea5p ti\u1ebfn t\u1edbi \u0110\u1ea1i h\u1ed9i \u0111\u1ea1i bi\u1ec3u to\u00e0n qu\u1ed1c, h\u1ed9i ngh\u1ecb c\u1ee7a c\u00e1c c\u01a1 quan thu\u1ed9c \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, k\u1ef3 h\u1ecdp Qu\u1ed1c h\u1ed9i, h\u1ecdp H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c, c\u00e1c u\u1ef7 ban c\u1ee7a Qu\u1ed1c h\u1ed9i, phi\u00ean h\u1ecdp U\u1ef7 ban th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. 294","\u0110i\u1ec1u 2. Ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 chi c\u00f4ng t\u00e1c ph\u00ed, chi h\u1ed9i ngh\u1ecb 1. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. 2. Ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed. 3. Ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp. 4. Ngu\u1ed3n kinh ph\u00ed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). \u0110i\u1ec1u 3. Quy \u0111\u1ecbnh chung v\u1ec1 c\u00f4ng t\u00e1c ph\u00ed 1. C\u00f4ng t\u00e1c ph\u00ed l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc, bao g\u1ed3m: Chi ph\u00ed \u0111i l\u1ea1i, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c, c\u01b0\u1edbc h\u00e0nh l\u00fd v\u00e0 t\u00e0i li\u1ec7u mang theo \u0111\u1ec3 l\u00e0m vi\u1ec7c (n\u1ebfu c\u00f3). 2.\u00a0Th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00f4ng t\u00e1c ph\u00ed l\u00e0 th\u1eddi gian c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf theo v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed \u0111i c\u00f4ng t\u00e1c ho\u1eb7c gi\u1ea5y m\u1eddi tham gia \u0111o\u00e0n c\u00f4ng t\u00e1c (bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9, l\u1ec5, t\u1ebft theo l\u1ecbch tr\u00ecnh c\u00f4ng t\u00e1c, th\u1eddi gian \u0111i \u0111\u01b0\u1eddng). 3. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed bao g\u1ed3m: a) Th\u1ef1c hi\u1ec7n \u0111\u00fang nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao; b) \u0110\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed \u0111i c\u00f4ng t\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c m\u1eddi tham gia \u0111o\u00e0n c\u00f4ng t\u00e1c; c) C\u00f3 \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. 4. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed: a) Th\u1eddi gian \u0111i\u1ec1u tr\u1ecb, \u0111i\u1ec1u d\u01b0\u1ee1ng t\u1ea1i c\u01a1 s\u1edf y t\u1ebf, nh\u00e0 \u0111i\u1ec1u d\u01b0\u1ee1ng, d\u01b0\u1ee1ng s\u1ee9c; b) Nh\u1eefng ng\u00e0y h\u1ecdc \u1edf tr\u01b0\u1eddng, l\u1edbp \u0111\u00e0o t\u1ea1o t\u1eadp trung d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111i h\u1ecdc; c) Nh\u1eefng ng\u00e0y l\u00e0m vi\u1ec7c ri\u00eang trong th\u1eddi gian \u0111i c\u00f4ng t\u00e1c; d) Nh\u1eefng ng\u00e0y \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng tr\u00fa ho\u1eb7c bi\u1ec7t ph\u00e1i t\u1ea1i m\u1ed9t \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c c\u01a1 quan kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. 5. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb ph\u1ea3i xem x\u00e9t, c\u00e2n nh\u1eafc khi c\u1eed ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c (v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi v\u00e0 th\u1eddi gian \u0111i c\u00f4ng t\u00e1c) b\u1ea3o \u0111\u1ea3m hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c, s\u1eed d\u1ee5ng kinh ph\u00ed ti\u1ebft ki\u1ec7m. 6. C\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n c\u00e1c kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y. 7. Trong nh\u1eefng ng\u00e0y \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c n\u1ebfu do y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c ph\u1ea3i l\u00e0m th\u00eam gi\u1edd th\u00ec ngo\u00e0i ch\u1ebf \u0111\u1ed9 ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa c\u00f2n \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9:\u00a0Th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn l\u00e0m th\u00eam gi\u1edd l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n; quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n\u00a0l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc ch\u1ec9 \u0111\u01b0\u1ee3c thanh to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed \u0111i c\u00f4ng t\u00e1c ph\u00ea duy\u1ec7t l\u00e0m th\u00eam gi\u1edd, kh\u00f4ng thanh to\u00e1n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i c\u00f4ng t\u00e1c k\u1ebft\u00a0h\u1ee3p gi\u1ea3i quy\u1ebft vi\u1ec7c ri\u00eang trong nh\u1eefng ng\u00e0y ngh\u1ec9\u00a0v\u00e0 kh\u00f4ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd trong th\u1eddi gian\u00a0\u0111i tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n nh\u01b0 t\u00e0u, thuy\u1ec1n, m\u00e1y bay, xe \u00f4 t\u00f4 v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c. 8. \u0110\u1ed1i v\u1edbi \u0111\u1ea1i bi\u1ec3u H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p v\u00e0 c\u00e1c \u0111\u1ea1i bi\u1ec3u \u0111\u01b0\u1ee3c Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p m\u1eddi tham d\u1ef1 k\u1ef3 h\u1ecdp H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, h\u1ecdp c\u00e1c Ban c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, gi\u00e1m s\u00e1t, ti\u1ebfp x\u00fac c\u1eed tri v\u00e0 \u0111i c\u00f4ng t\u00e1c th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c c\u1ee7a \u0111\u1ea1i bi\u1ec3u H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n th\u00ec Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p n\u00e0o m\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed t\u1eeb ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p \u0111\u00f3. 9. Tr\u01b0\u1eddng h\u1ee3p c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng m\u1eddi ra l\u00e0m nh\u00e2n ch\u1ee9ng trong c\u00e1c v\u1ee5 \u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n, th\u00ec c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng thanh to\u00e1n chi ph\u00ed \u0111i l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1eeb ngu\u1ed3n kinh ph\u00ed c\u1ee7a c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng. 295","\u0110i\u1ec1u 4. Quy \u0111\u1ecbnh chung v\u1ec1 ch\u1ebf \u0111\u1ed9 chi h\u1ed9i ngh\u1ecb 1. C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb \u0111\u1ec3 qu\u00e1n tri\u1ec7t, t\u1ed5 ch\u1ee9c tri\u1ec3n khai tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c nh\u1eefng ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch l\u1edbn, quan tr\u1ecdng v\u00e0 c\u1ea5p b\u00e1ch c\u1ee7a \u0110\u1ea3ng v\u00e0 nh\u00e0 n\u01b0\u1edbc thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng; t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb s\u01a1 k\u1ebft, t\u1ed5ng k\u1ebft chuy\u00ean \u0111\u1ec1; t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb s\u01a1 k\u1ebft, t\u1ed5ng k\u1ebft \u0111\u00e1nh gi\u00e1 ch\u01b0\u01a1ng tr\u00ecnh c\u00f4ng t\u00e1c h\u00e0ng n\u0103m, ph\u1ea3i \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 114\/2006\/Q\u0110-TTg ng\u00e0y 25\/5\/2006 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. C\u00e1c ban c\u1ee7a \u0110\u1ea3ng \u1edf Trung \u01b0\u01a1ng khi t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb to\u00e0n qu\u1ed1c, ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c Ban B\u00ed th\u01b0. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh tri\u1ec7u t\u1eadp cu\u1ed9c h\u1ecdp to\u00e0n ng\u00e0nh \u1edf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 t\u1ed5ng k\u1ebft th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u00f4ng t\u00e1c n\u0103m, t\u1ed5 ch\u1ee9c cu\u1ed9c h\u1ecdp t\u1eadp hu\u1ea5n tri\u1ec3n khai c\u00f3 m\u1eddi Ch\u1ee7 t\u1ecbch, Ph\u00f3 Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n kh\u00e1c c\u00f9ng c\u1ea5p tham d\u1ef1 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh theo quy \u0111\u1ecbnh. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n tri\u1ec7u t\u1eadp cu\u1ed9c h\u1ecdp to\u00e0n ng\u00e0nh \u1edf huy\u1ec7n \u0111\u1ec3 t\u1ed5ng k\u1ebft th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u00f4ng t\u00e1c n\u0103m, t\u1ed5 ch\u1ee9c cu\u1ed9c h\u1ecdp t\u1eadp hu\u1ea5n tri\u1ec3n khai c\u00f3 m\u1eddi Ch\u1ee7 t\u1ecbch, Ph\u00f3 Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan chuy\u00ean m\u00f4n kh\u00e1c c\u00f9ng c\u1ea5p tham d\u1ef1 th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n theo quy \u0111\u1ecbnh. 2. Khi t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb, th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ph\u1ea3i nghi\u00ean c\u1ee9u s\u1eafp x\u1ebfp \u0111\u1ecba \u0111i\u1ec3m h\u1ee3p l\u00fd,\u00a0t\u0103ng c\u01b0\u1eddng h\u00ecnh th\u1ee9c h\u1ecdp tr\u1ef1c tuy\u1ebfn, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed9i ngh\u1ecb to\u00e0n qu\u1ed1c tr\u00ean c\u01a1 s\u1edf \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u ri\u00eang c\u1ee7a t\u1eebng cu\u1ed9c h\u1ecdp;\u00a0th\u1ef1c hi\u1ec7n l\u1ed3ng gh\u00e9p c\u00e1c n\u1ed9i dung v\u1ea5n \u0111\u1ec1, c\u00f4ng vi\u1ec7c c\u1ea7n x\u1eed l\u00fd; k\u1ebft h\u1ee3p c\u00e1c lo\u1ea1i cu\u1ed9c h\u1ecdp v\u1edbi nhau m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd; chu\u1ea9n b\u1ecb k\u1ef9, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang y\u00eau c\u1ea7u n\u1ed9i dung cu\u1ed9c h\u1ecdp, tu\u1ef3 theo t\u00ednh ch\u1ea5t, n\u1ed9i dung, m\u1ee5c \u0111\u00edch, y\u00eau c\u1ea7u c\u1ee7a cu\u1ed9c h\u1ecdp, ng\u01b0\u1eddi tri\u1ec7u t\u1eadp cu\u1ed9c h\u1ecdp ph\u1ea3i c\u00e2n nh\u1eafc k\u1ef9 v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00e0nh ph\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi tham d\u1ef1 cu\u1ed9c h\u1ecdp cho ph\u00f9 h\u1ee3p, b\u1ea3o \u0111\u1ea3m ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3. C\u01a1 quan, \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 chi ti\u00eau h\u1ed9i ngh\u1ecb quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i v\u1ec1 ch\u1ed7 \u0103n, ch\u1ed7 ngh\u1ec9 cho \u0111\u1ea1i bi\u1ec3u d\u1ef1 h\u1ecdp, kh\u00f4ng ph\u00f4 tr\u01b0\u01a1ng h\u00ecnh th\u1ee9c, kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c li\u00ean hoan, chi\u00eau \u0111\u00e3i, kh\u00f4ng chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng k\u1ebft h\u1ee3p tham quan, ngh\u1ec9 m\u00e1t,\u00a0kh\u00f4ng chi qu\u00e0 t\u1eb7ng, qu\u00e0 l\u01b0u ni\u1ec7m. Kinh ph\u00ed t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed s\u1eafp x\u1ebfp trong ph\u1ea1m vi ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c giao h\u00e0ng n\u0103m c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. 3. Th\u1eddi gian t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb: a) H\u1ecdp t\u1ed5ng k\u1ebft c\u00f4ng t\u00e1c, h\u1ecdp s\u01a1 k\u1ebft, t\u1ed5ng k\u1ebft chuy\u00ean \u0111\u1ec1, h\u1ecdp t\u1eadp hu\u1ea5n, tri\u1ec3n khai nhi\u1ec7m v\u1ee5 c\u00f4ng t\u00e1c: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 114\/2006\/Q\u0110-TTg ng\u00e0y 25\/5\/2006; b) C\u00e1c l\u1edbp t\u1eadp hu\u1ea5n t\u1eeb ngu\u1ed3n kinh ph\u00ed \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c nh\u00e0 n\u01b0\u1edbc; t\u1eeb ngu\u1ed3n kinh ph\u00ed thu\u1ed9c c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, th\u00ec th\u1eddi gian m\u1edf l\u1edbp t\u1eadp hu\u1ea5n th\u1ef1c hi\u1ec7n theo ch\u01b0\u01a1ng tr\u00ecnh t\u1eadp hu\u1ea5n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; c) \u0110\u1ed1i v\u1edbi c\u00e1c cu\u1ed9c h\u1ecdp kh\u00e1c th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t v\u00e0 n\u1ed9i dung m\u00e0 b\u1ed1 tr\u00ed th\u1eddi gian ti\u1ebfn h\u00e0nh h\u1ee3p l\u00fd nh\u01b0ng kh\u00f4ng qu\u00e1 2 ng\u00e0y; d) Th\u1eddi gian c\u00e1c k\u1ef3 h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, h\u1ecdp c\u00e1c Ban c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Ch\u01b0\u01a1ng II CH\u1ebe \u0110\u1ed8 C\u00d4NG T\u00c1C PH\u00cd \u0110i\u1ec1u 5. Thanh to\u00e1n ti\u1ec1n chi ph\u00ed \u0111i l\u1ea1i 1. Thanh to\u00e1n theo h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf: a) Ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n chi ph\u00ed \u0111i l\u1ea1i bao g\u1ed3m: 296","- Chi ph\u00ed chi\u1ec1u \u0111i v\u00e0 v\u1ec1 t\u1eeb nh\u00e0 ho\u1eb7c c\u01a1 quan \u0111\u1ebfn s\u00e2n bay, ga t\u00e0u, b\u1ebfn xe; v\u00e9 m\u00e1y bay,\u00a0v\u00e9 t\u00e0u, xe v\u1eadn t\u1ea3i c\u00f4ng c\u1ed9ng \u0111\u1ebfn n\u01a1i c\u00f4ng t\u00e1c v\u00e0 theo chi\u1ec1u ng\u01b0\u1ee3c l\u1ea1i. - Chi ph\u00ed \u0111i l\u1ea1i t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c: T\u1eeb ch\u1ed7 ngh\u1ec9 \u0111\u1ebfn ch\u1ed7 l\u00e0m vi\u1ec7c, t\u1eeb \u00a0s\u00e2n bay, ga t\u00e0u, b\u1ebfn xe v\u1ec1 n\u01a1i ngh\u1ec9 (l\u01b0\u1ee3t \u0111i v\u00e0 l\u01b0\u1ee3t v\u1ec1). - C\u01b0\u1edbc, ph\u00ed di chuy\u1ec3n b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng bi\u1ec3n cho b\u1ea3n th\u00e2n v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c. - C\u01b0\u1edbc t\u00e0i li\u1ec7u, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, \u0111\u1ea1o c\u1ee5 (n\u1ebfu c\u00f3) ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho chuy\u1ebfn \u0111i c\u00f4ng t\u00e1c m\u00e0 ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u00e3 chi tr\u1ea3. - C\u01b0\u1edbc h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n m\u00e1y bay trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 v\u00e9 kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc h\u00e0nh l\u00fd mang theo. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i c\u1eed ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c v\u00e0 c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c \u0111\u00e3 b\u1ed1 tr\u00ed ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n th\u00ec ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y. b) C\u0103n c\u1ee9 quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb, c\u0103n c\u1ee9 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c c\u1ee7a chuy\u1ebfn \u0111i c\u00f4ng t\u00e1c v\u00e0 trong ph\u1ea1m vi ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c giao; th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb xem x\u00e9t duy\u1ec7t cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i c\u00f4ng t\u00e1c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n m\u00e1y bay, t\u00e0u ho\u1ea3, xe \u00f4 t\u00f4 ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n c\u00f4ng c\u1ed9ng ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc ti\u1ebft ki\u1ec7m, hi\u1ec7u qu\u1ea3; c) Quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n mua v\u00e9 m\u00e1y bay \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc: - \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng L\u00e3nh \u0111\u1ea1o c\u1ea5p cao (tr\u00ean c\u1ea5p B\u1ed9 tr\u01b0\u1edfng) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. - H\u1ea1ng gh\u1ebf th\u01b0\u01a1ng gia (Business class ho\u1eb7c C class) d\u00e0nh cho \u0111\u1ed1i t\u01b0\u1ee3ng: C\u00e1n b\u1ed9 l\u00e3nh \u0111\u1ea1o h\u01b0\u1edfng b\u1ea3ng l\u01b0\u01a1ng ch\u1ee9c v\u1ee5 l\u00e3nh \u0111\u1ea1o, h\u01b0\u1edfng ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 l\u00e3nh \u0111\u1ea1o ban h\u00e0nh k\u00e8m theo Ngh\u1ecb quy\u1ebft s\u1ed1 730\/2004\/NQ-UBTVQH ng\u00e0y 30\/9\/2004 c\u1ee7a U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i\u00a0v\u1ec1 vi\u1ec7c ph\u00ea chu\u1ea9n b\u1ea3ng l\u01b0\u01a1ng ch\u1ee9c v\u1ee5, b\u1ea3ng ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 l\u00e3nh \u0111\u1ea1o c\u1ee7a nh\u00e0 n\u01b0\u1edbc; b\u1ea3ng l\u01b0\u01a1ng chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 ng\u00e0nh To\u00e0 \u00e1n, ng\u00e0nh Ki\u1ec3m s\u00e1t, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 128- Q\u0110-TW ng\u00e0y 14\/12\/2004 c\u1ee7a Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng v\u1ec1 ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c c\u01a1 quan \u0110\u1ea3ng, M\u1eb7t tr\u1eadn v\u00e0 c\u00e1c \u0111o\u00e0n th\u1ec3\u00a0ho\u1eb7c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 204\/2004\/N\u0110-CP ng\u00e0y 14\/12\/2004 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang, g\u1ed3m: B\u1ed9 tr\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng; Th\u1ee9 tr\u01b0\u1edfng v\u00e0 c\u00e1n b\u1ed9 l\u00e3nh \u0111\u1ea1o c\u00f3 h\u1ec7 s\u1ed1 ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 t\u1eeb 1,3 tr\u1edf l\u00ean;\u00a0Ph\u00f3 tr\u01b0\u1edfng c\u00e1c \u0111o\u00e0n th\u1ec3 ch\u00ednh tr\u1ecb - x\u00e3 h\u1ed9i \u1edf Trung \u01b0\u01a1ng; B\u00ed th\u01b0 Th\u01b0\u1eddng tr\u1ef1c Trung \u01b0\u01a1ng \u0110o\u00e0n Thanh ni\u00ean C\u1ed9ng s\u1ea3n H\u1ed3 Ch\u00ed Minh. - H\u1ea1ng gh\u1ebf th\u01b0\u1eddng: D\u00e0nh cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u1ea1i. d) \u0110\u1ed1i v\u1edbi nh\u1eefng v\u00f9ng kh\u00f4ng\u00a0c\u00f3 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c ph\u1ea3i thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c th\u00ec th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb xem x\u00e9t quy\u1ebft \u0111\u1ecbnh cho thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n m\u00e0 ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u00e3 thu\u00ea tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n ho\u1eb7c gi\u1ea5y bi\u00ean nh\u1eadn v\u1edbi ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n (c\u00f3 t\u00ednh \u0111\u1ebfn gi\u00e1 v\u1eadn t\u1ea3i ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c \u0111ang th\u1ef1c hi\u1ec7n c\u00f9ng th\u1eddi \u0111i\u1ec3m t\u1ea1i v\u00f9ng \u0111\u00f3 cho ph\u00f9 h\u1ee3p); \u0111) M\u1ee9c thanh to\u00e1n: Theo gi\u00e1 ghi tr\u00ean v\u00e9, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua v\u00e9 h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ho\u1eb7c gi\u1ea5y bi\u00ean nh\u1eadn c\u1ee7a ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n; gi\u00e1 v\u00e9\u00a0kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00e1c nh\u01b0: Tham quan du l\u1ecbch, c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1eb7c bi\u1ec7t theo y\u00eau c\u1ea7u. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p v\u00e9 m\u00e1y bay kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc h\u00e0nh l\u00fd th\u00ec ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c thanh to\u00e1n c\u01b0\u1edbc h\u00e0nh l\u00fd theo \u0111\u01a1n gi\u00e1 c\u01b0\u1edbc h\u00e0nh l\u00fd c\u1ee7a chuy\u1ebfn \u0111i v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1ed1i \u0111a b\u1eb1ng kh\u1ed1i l\u01b0\u1ee3ng h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c mang theo c\u1ee7a lo\u1ea1i v\u00e9 th\u00f4ng th\u01b0\u1eddng kh\u00e1c (l\u00e0 v\u00e9 \u0111\u00e3 bao g\u1ed3m c\u01b0\u1edbc h\u00e0nh l\u00fd mang theo). 297","2. Thanh to\u00e1n kho\u00e1n kinh ph\u00ed s\u1eed d\u1ee5ng \u00f4 t\u00f4 khi \u0111i c\u00f4ng t\u00e1c, kho\u00e1n ti\u1ec1n t\u1ef1 t\u00fac ph\u01b0\u01a1ng ti\u1ec7n \u0111i c\u00f4ng t\u00e1c: a) \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o c\u00f3 ti\u00eau chu\u1ea9n s\u1eed d\u1ee5ng xe \u00f4 t\u00f4 khi \u0111i c\u00f4ng t\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n kho\u00e1n kinh ph\u00ed s\u1eed d\u1ee5ng xe \u00f4 t\u00f4 khi \u0111i c\u00f4ng t\u00e1c: M\u1ee9c thanh to\u00e1n kho\u00e1n kinh ph\u00ed s\u1eed d\u1ee5ng xe \u00f4 t\u00f4 khi \u0111i c\u00f4ng t\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 159\/2015\/TT-BTC ng\u00e0y 15\/10\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Quy\u1ebft \u0111\u1ecbnh s\u1ed1 32\/2015\/Q\u0110-TTg ng\u00e0y 04\/8\/2015 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c v\u00e0 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng xe \u00f4 t\u00f4 trong c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7; b) \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c kh\u00f4ng c\u00f3 ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed xe \u00f4 t\u00f4 khi \u0111i c\u00f4ng t\u00e1c, nh\u01b0ng n\u1ebfu \u0111i c\u00f4ng t\u00e1c c\u00e1ch tr\u1ee5 s\u1edf c\u01a1 quan t\u1eeb 10 km tr\u1edf l\u00ean (\u0111\u1ed1i v\u1edbi c\u00e1c x\u00e3 thu\u1ed9c \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo c\u00e1c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7) v\u00e0 t\u1eeb 15 km tr\u1edf l\u00ean (\u0111\u1ed1i v\u1edbi c\u00e1c x\u00e3 c\u00f2n l\u1ea1i) m\u00e0 t\u1ef1 t\u00fac b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n kho\u00e1n ti\u1ec1n t\u1ef1 t\u00fac ph\u01b0\u01a1ng ti\u1ec7n b\u1eb1ng 0,2 l\u00edt x\u0103ng\/km t\u00ednh theo kho\u1ea3ng c\u00e1ch \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh v\u00e0 gi\u00e1 x\u0103ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i c\u00f4ng t\u00e1c v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110i\u1ec1u 6. Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa 1. Ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 kho\u1ea3n ti\u1ec1n h\u1ed7 tr\u1ee3 th\u00eam cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng do c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c chi tr\u1ea3, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u \u0111i c\u00f4ng t\u00e1c \u0111\u1ebfn khi k\u1ebft th\u00fac \u0111\u1ee3t c\u00f4ng t\u00e1c tr\u1edf v\u1ec1 c\u01a1 quan, \u0111\u01a1n v\u1ecb (bao g\u1ed3m th\u1eddi gian \u0111i tr\u00ean \u0111\u01b0\u1eddng, th\u1eddi gian l\u01b0u tr\u00fa t\u1ea1i n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c). M\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c: 200.000 \u0111\u1ed3ng\/ng\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111i c\u00f4ng t\u00e1c trong ng\u00e0y (\u0111i v\u00e0 v\u1ec1 trong ng\u00e0y) th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa theo c\u00e1c ti\u00eau ch\u00ed: C\u0103n c\u1ee9 theo s\u1ed1 gi\u1edd th\u1ef1c t\u1ebf \u0111i c\u00f4ng t\u00e1c trong ng\u00e0y, theo th\u1eddi gian ph\u1ea3i l\u00e0m ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh (bao g\u1ed3m c\u1ea3 th\u1eddi gian \u0111i tr\u00ean \u0111\u01b0\u1eddng), qu\u00e3ng \u0111\u01b0\u1eddng \u0111i c\u00f4ng t\u00e1c v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb. 2. C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1edf \u0111\u1ea5t li\u1ec1n \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c l\u00e0m nhi\u1ec7m v\u1ee5 tr\u00ean bi\u1ec3n, \u0111\u1ea3o th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa: 250.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/ng\u00e0y th\u1ef1c t\u1ebf \u0111i bi\u1ec3n, \u0111\u1ea3o (\u00e1p d\u1ee5ng cho c\u1ea3 nh\u1eefng ng\u00e0y l\u00e0m vi\u1ec7c tr\u00ean bi\u1ec3n, \u0111\u1ea3o, nh\u1eefng ng\u00e0y \u0111i, v\u1ec1 tr\u00ean bi\u1ec3n, \u0111\u1ea3o). Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 ng\u00e0nh \u0111\u1eb7c th\u00f9 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 chi b\u1ed3i d\u01b0\u1ee1ng khi \u0111i c\u00f4ng t\u00e1c tr\u00ean bi\u1ec3n, \u0111\u1ea3o th\u00ec \u0111\u01b0\u1ee3c ch\u1ecdn ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh cao nh\u1ea5t (ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa ho\u1eb7c chi b\u1ed3i d\u01b0\u1ee1ng) \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c. \u0110i\u1ec1u 7. Thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 t\u1ea1i n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c 1. Nguy\u00ean t\u1eafc thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c: a) \u0110\u1ed1i v\u1edbi L\u00e3nh \u0111\u1ea1o c\u1ea5p cao th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a nh\u00e0 n\u01b0\u1edbc; b) C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed \u0111i c\u00f4ng t\u00e1c khi ph\u00e1t sinh vi\u1ec7c thu\u00ea ph\u00f2ng ngh\u1ec9 n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 theo m\u1ed9t trong hai h\u00ecnh th\u1ee9c: Thanh to\u00e1n theo h\u00ecnh th\u1ee9c kho\u00e1n ho\u1eb7c thanh to\u00e1n theo h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf; c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c b\u1ed1 tr\u00ed ph\u00f2ng ngh\u1ec9 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n, th\u00ec ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c b\u1ed1 tr\u00ed ph\u00f2ng ngh\u1ec9 kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n nh\u01b0ng v\u1eabn \u0111\u1ec1 ngh\u1ecb c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed \u0111i c\u00f4ng t\u00e1c thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9, th\u00ec ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n cho c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u1ed3ng th\u1eddi ph\u1ea3i b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. 2. Thanh to\u00e1n theo h\u00ecnh th\u1ee9c kho\u00e1n: 298","a)\u00a0L\u00e3nh \u0111\u1ea1o c\u1ea5p B\u1ed9 tr\u01b0\u1edfng, Th\u1ee9 tr\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o\u00a0c\u00f3 h\u1ec7 s\u1ed1 ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 t\u1eeb 1,25 tr\u1edf l\u00ean, m\u1ee9c\u00a0kho\u00e1n: 1.000.000\u00a0\u0111\u1ed3ng\/ng\u00e0y\/ng\u01b0\u1eddi, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c; b) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n l\u1ea1i: - \u0110i c\u00f4ng t\u00e1c \u1edf qu\u1eadn, th\u00e0nh ph\u1ed1 thu\u1ed9c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 th\u00e0nh ph\u1ed1\u00a0l\u00e0 \u0111\u00f4 th\u1ecb lo\u1ea1i I thu\u1ed9c t\u1ec9nh, m\u1ee9c kho\u00e1n: 450.000 \u0111\u1ed3ng\/ng\u00e0y\/ng\u01b0\u1eddi. - \u0110i c\u00f4ng t\u00e1c t\u1ea1i huy\u1ec7n, th\u1ecb x\u00e3 thu\u1ed9c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng, t\u1ea1i th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 c\u00f2n l\u1ea1i thu\u1ed9c t\u1ec9nh, m\u1ee9c kho\u00e1n: 350.000\u00a0\u0111\u1ed3ng\/ng\u00e0y\/ng\u01b0\u1eddi. - \u0110i c\u00f4ng t\u00e1c t\u1ea1i c\u00e1c v\u00f9ng c\u00f2n l\u1ea1i, m\u1ee9c kho\u00e1n: 300.000 \u0111\u1ed3ng\/ng\u00e0y\/ng\u01b0\u1eddi. 3. Thanh to\u00e1n theo ho\u00e1 \u0111\u01a1n th\u1ef1c t\u1ebf: Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c kh\u00f4ng nh\u1eadn thanh to\u00e1n theo h\u00ecnh th\u1ee9c kho\u00e1n t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 thu\u00ea ph\u00f2ng th\u1ef1c t\u1ebf (c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) do th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb duy\u1ec7t theo ti\u00eau chu\u1ea9n thu\u00ea ph\u00f2ng nh\u01b0 sau: a) \u0110\u1ed1i v\u1edbi L\u00e3nh \u0111\u1ea1o\u00a0c\u1ea5p B\u1ed9 tr\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: \u0110\u01b0\u1ee3c thanh to\u00e1n m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng ng\u1ee7: 2.500.000 \u0111\u1ed3ng\/ng\u00e0y\/ph\u00f2ng\u00a0theo ti\u00eau chu\u1ea9n\u00a0m\u1ed9t ng\u01b0\u1eddi\/1 ph\u00f2ng, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c; b) \u0110i c\u00f4ng t\u00e1c t\u1ea1i c\u00e1c qu\u1eadn, th\u00e0nh ph\u1ed1 thu\u1ed9c th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 th\u00e0nh ph\u1ed1 l\u00e0 \u0111\u00f4 th\u1ecb lo\u1ea1i I thu\u1ed9c t\u1ec9nh: -\u00a0\u0110\u1ed1i v\u1edbi Th\u1ee9 tr\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o\u00a0c\u00f3 h\u1ec7 s\u1ed1 ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 t\u1eeb 1,25 \u0111\u1ebfn 1,3:\u00a0\u0110\u01b0\u1ee3c thanh to\u00e1n m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng ng\u1ee7 l\u00e0 1.200.000 \u0111\u1ed3ng\/ng\u00e0y\/ph\u00f2ng\u00a0theo ti\u00eau chu\u1ea9n\u00a0m\u1ed9t ng\u01b0\u1eddi\/1 ph\u00f2ng. - \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u1ea1i:\u00a0\u0110\u01b0\u1ee3c thanh to\u00e1n m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng ng\u1ee7 l\u00e0 1.000.000 \u0111\u1ed3ng\/ng\u00e0y\/ph\u00f2ng theo ti\u00eau chu\u1ea9n 2 ng\u01b0\u1eddi\/ph\u00f2ng. c) \u0110i c\u00f4ng t\u00e1c t\u1ea1i c\u00e1c v\u00f9ng c\u00f2n l\u1ea1i: - \u0110\u1ed1i v\u1edbi Th\u1ee9 tr\u01b0\u1edfng v\u00e0 c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o\u00a0c\u00f3 h\u1ec7 s\u1ed1 ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 t\u1eeb 1,25 \u0111\u1ebfn 1,3:\u00a0\u0110\u01b0\u1ee3c thanh to\u00e1n m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng ng\u1ee7 l\u00e0 1.100.000 \u0111\u1ed3ng\/ng\u00e0y\/ph\u00f2ng\u00a0theo ti\u00eau chu\u1ea9n\u00a0m\u1ed9t ng\u01b0\u1eddi\/1 ph\u00f2ng. - \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u1ea1i:\u00a0\u0110\u01b0\u1ee3c thanh to\u00e1n m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng ng\u1ee7 l\u00e0 700.000 \u0111\u1ed3ng\/ng\u00e0y\/ph\u00f2ng theo ti\u00eau chu\u1ea9n 2 ng\u01b0\u1eddi\/ph\u00f2ng. d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea ph\u00f2ng ngh\u1ec9 theo ti\u00eau chu\u1ea9n 2 ng\u01b0\u1eddi\/ph\u00f2ng \u0111i c\u00f4ng t\u00e1c m\u1ed9t m\u00ecnh ho\u1eb7c \u0111o\u00e0n c\u00f4ng t\u00e1c c\u00f3 l\u1ebb ng\u01b0\u1eddi ho\u1eb7c l\u1ebb ng\u01b0\u1eddi kh\u00e1c gi\u1edbi, th\u00ec \u0111\u01b0\u1ee3c thu\u00ea ph\u00f2ng ri\u00eang theo m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng th\u1ef1c t\u1ebf nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t m\u1ee9c ti\u1ec1n thu\u00ea ph\u00f2ng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi \u0111i c\u00f9ng \u0111o\u00e0n (theo ti\u00eau chu\u1ea9n 2 ng\u01b0\u1eddi\/ph\u00f2ng); \u0111)\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea ph\u00f2ng ngh\u1ec9 theo ti\u00eau chu\u1ea9n 2 ng\u01b0\u1eddi\/ph\u00f2ng\u00a0\u0111i c\u00f4ng t\u00e1c c\u00f9ng \u0111o\u00e0n v\u1edbi c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o c\u00f3 ti\u00eau chu\u1ea9n thu\u00ea ph\u00f2ng kh\u00e1ch s\u1ea1n 1 ng\u01b0\u1eddi\/ph\u00f2ng, th\u00ec ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c thanh to\u00e1n theo m\u1ee9c gi\u00e1 thu\u00ea ph\u00f2ng th\u1ef1c t\u1ebf c\u1ee7a lo\u1ea1i ph\u00f2ng ti\u00eau chu\u1ea9n (ph\u00f2ng Standard)\u00a0t\u1ea1i kh\u00e1ch s\u1ea1n n\u01a1i c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o ngh\u1ec9 v\u00e0 theo ti\u00eau chu\u1ea9n 2 ng\u01b0\u1eddi\/ph\u00f2ng; e) C\u00e1c m\u1ee9c chi thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 m\u1ee9c chi \u0111\u00e3 bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. 4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi\u00a0\u0111i c\u00f4ng t\u00e1c do ph\u1ea3i ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c \u0111\u1ebfn cu\u1ed1i ng\u00e0y, ho\u1eb7c do ch\u1ec9 \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i (v\u00e9 m\u00e1y bay, t\u00e0u ho\u1ea3, \u00f4 t\u00f4) t\u1eeb 18h \u0111\u1ebfn 24h c\u00f9ng ng\u00e0y, th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n ti\u1ec1n ngh\u1ec9 c\u1ee7a n\u1eeda ng\u00e0y ngh\u1ec9 th\u00eam (bao g\u1ed3m c\u1ea3 h\u00ecnh th\u1ee9c thanh to\u00e1n kho\u00e1n v\u00e0 thanh to\u00e1n theo h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf) t\u1ed1i \u0111a b\u1eb1ng 50% m\u1ee9c thanh to\u00e1n kho\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng;\u00a0kh\u00f4ng thanh to\u00e1n kho\u1ea3n ti\u1ec1n kho\u00e1n thu\u00ea ph\u00f2ng ngh\u1ec9 trong th\u1eddi gian \u0111i qua \u0111\u00eam tr\u00ean t\u00e0u h\u1ecfa, thuy\u1ec1n, t\u00e0u th\u1ee7y, m\u00e1y bay, \u00f4 t\u00f4 v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i kh\u00e1c. \u0110i\u1ec1u 8. Thanh to\u00e1n kho\u00e1n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed theo th\u00e1ng 299","1. \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u1ea5p x\u00e3 th\u01b0\u1eddng xuy\u00ean ph\u1ea3i \u0111i c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng tr\u00ean 10 ng\u00e0y\/th\u00e1ng; c\u00e1n b\u1ed9 thu\u1ed9c c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f2n l\u1ea1i ph\u1ea3i th\u01b0\u1eddng xuy\u00ean \u0111i c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng tr\u00ean 10 ng\u00e0y\/th\u00e1ng (nh\u01b0: V\u0103n th\u01b0; k\u1ebf to\u00e1n giao d\u1ecbch; c\u00e1n b\u1ed9 ki\u1ec3m l\u00e2m \u0111i ki\u1ec3m tra r\u1eebng; c\u00e1n b\u1ed9 c\u00e1c c\u01a1 quan t\u1ed1 t\u1ee5ng \u0111i \u0111i\u1ec1u tra, ki\u1ec3m s\u00e1t, x\u00e1c minh, t\u1ed1ng \u0111\u1ea1t v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 ph\u1ea3i th\u01b0\u1eddng xuy\u00ean \u0111i c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng kh\u00e1c); th\u00ec tu\u1ef3 theo \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u1eb7c \u0111i\u1ec3m c\u00f4ng t\u00e1c v\u00e0 kh\u1ea3 n\u0103ng kinh ph\u00ed, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb quy \u0111\u1ecbnh m\u1ee9c kho\u00e1n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed theo th\u00e1ng cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng \u0111\u1ec3 h\u1ed7 tr\u1ee3 ti\u1ec1n g\u1eedi xe, x\u0103ng xe theo m\u1ee9c 500.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb. 2. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u00e1n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed theo th\u00e1ng n\u1ebfu \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed \u0111i th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 theo c\u00e1c \u0111\u1ee3t c\u00f4ng t\u00e1c c\u1ee5 th\u1ec3, th\u00ec \u0111\u01b0\u1ee3c thanh to\u00e1n ch\u1ebf \u0111\u1ed9 c\u00f4ng t\u00e1c ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; \u0111\u1ed3ng th\u1eddi v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed kho\u00e1n theo th\u00e1ng n\u1ebfu \u0111i c\u00f4ng t\u00e1c l\u01b0u \u0111\u1ed9ng tr\u00ean 10 ng\u00e0y\/th\u00e1ng. \u0110i\u1ec1u 9. \u0110i c\u00f4ng t\u00e1c theo \u0111o\u00e0n c\u00f4ng t\u00e1c ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh, li\u00ean c\u01a1 quan 1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 nhu c\u1ea7u tr\u01b0ng t\u1eadp c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c c\u01a1 quan, \u0111\u01a1n v\u1ecb kh\u00e1c \u0111i ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c li\u00ean ng\u00e0nh\u00a0nh\u1eb1m th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u00f3; tr\u01b0ng t\u1eadp tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u c\u01a1 b\u1ea3n th\u00ec c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec \u0111o\u00e0n c\u00f4ng t\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n to\u00e0n b\u1ed9 chi ph\u00ed cho \u0111o\u00e0n c\u00f4ng t\u00e1c g\u1ed3m: Ti\u1ec1n chi ph\u00ed \u0111i l\u1ea1i, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 t\u1ea1i n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c\u00a0theo m\u1ee9c chi quy \u0111\u1ecbnh t\u1ea1i quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec. 2. Tr\u01b0\u1eddng h\u1ee3p \u0111i c\u00f4ng t\u00e1c theo \u0111o\u00e0n ph\u1ed1i h\u1ee3p li\u00ean ng\u00e0nh, li\u00ean c\u01a1 quan do th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u00ean tri\u1ec7u t\u1eadp tr\u01b0ng d\u1ee5ng ho\u1eb7c ph\u1ed1i h\u1ee3p \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n c\u00e1c ph\u1ea7n vi\u1ec7c thu\u1ed9c nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a m\u1ed7i c\u01a1 quan, \u0111\u01a1n v\u1ecb th\u00ec c\u01a1 quan, \u0111\u01a1n v\u1ecb ch\u1ee7 tr\u00ec \u0111o\u00e0n c\u00f4ng t\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m chi ti\u1ec1n chi ph\u00ed \u0111i l\u1ea1i cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c trong \u0111o\u00e0n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u00e1 nh\u00e2n thu\u1ed9c th\u00e0nh ph\u1ea7n \u0111o\u00e0n c\u00f4ng t\u00e1c kh\u00f4ng \u0111i t\u1eadp trung theo \u0111o\u00e0n \u0111\u1ebfn n\u01a1i c\u00f4ng t\u00e1c th\u00ec c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c thanh to\u00e1n ti\u1ec1n chi ph\u00ed \u0111i l\u1ea1i cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c. Ngo\u00e0i ra, c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 cho ng\u01b0\u1eddi thu\u1ed9c c\u01a1 quan m\u00ecnh c\u1eed \u0111i c\u00f4ng t\u00e1c. 3. V\u0103n b\u1ea3n tr\u01b0ng t\u1eadp (gi\u1ea5y m\u1eddi, c\u00f4ng v\u0103n m\u1eddi) c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb kh\u00e1c \u0111i c\u00f4ng t\u00e1c ph\u1ea3i ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed cho chuy\u1ebfn \u0111i c\u00f4ng t\u00e1c c\u1ee7a m\u1ed7i c\u01a1 quan, \u0111\u01a1n v\u1ecb. \u0110i\u1ec1u 10. Ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed 1. Gi\u1ea5y \u0111i \u0111\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c (ho\u1eb7c c\u1ee7a kh\u00e1ch s\u1ea1n, nh\u00e0 kh\u00e1ch n\u01a1i l\u01b0u tr\u00fa). 2. V\u0103n b\u1ea3n ho\u1eb7c k\u1ebf ho\u1ea1ch c\u00f4ng t\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t; c\u00f4ng v\u0103n; gi\u1ea5y m\u1eddi; v\u0103n b\u1ea3n tr\u01b0ng t\u1eadp tham gia \u0111o\u00e0n c\u00f4ng t\u00e1c. 3. H\u00f3a \u0111\u01a1n; ch\u1ee9ng t\u1eeb mua v\u00e9 h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt khi \u0111i c\u00f4ng t\u00e1c b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng ho\u1eb7c gi\u1ea5y bi\u00ean nh\u1eadn c\u1ee7a ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n.\u00a0Ri\u00eang ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e9 m\u00e1y bay ngo\u00e0i\u00a0cu\u1ed1ng v\u00e9 (ho\u1eb7c v\u00e9 \u0111i\u1ec7n t\u1eed) ph\u1ea3i k\u00e8m theo th\u1ebb l\u00ean m\u00e1y bay theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t th\u1ebb l\u00ean m\u00e1y bay th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1eed \u0111i c\u00f4ng t\u00e1c (\u00e1p d\u1ee5ng khi thanh to\u00e1n chi ph\u00ed \u0111i l\u1ea1i theo th\u1ef1c t\u1ebf). 4. B\u1ea3ng k\u00ea \u0111\u1ed9 d\u00e0i qu\u00e3ng \u0111\u01b0\u1eddng \u0111i c\u00f4ng t\u00e1c tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan, \u0111\u01a1n v\u1ecb duy\u1ec7t thanh to\u00e1n (\u00e1p d\u1ee5ng khi thanh to\u00e1n kho\u00e1n chi ph\u00ed \u0111i l\u1ea1i). 5.\u00a0H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu\u00ea ph\u00f2ng ngh\u1ec9 h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (\u00e1p d\u1ee5ng khi thanh to\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9 theo h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf). 6. Ri\u00eang h\u1ed3 s\u01a1 thanh to\u00e1n\u00a0kho\u00e1n kinh ph\u00ed s\u1eed d\u1ee5ng xe \u00f4 t\u00f4 khi \u0111i c\u00f4ng t\u00e1c t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m: Ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y. Ch\u01b0\u01a1ng III 300"]