{"id":1104,"date":"2019-07-13T10:09:52","date_gmt":"2019-07-13T10:09:52","guid":{"rendered":"https:\/\/thuvienxaydung.com.vn\/?p=1104"},"modified":"2019-07-13T10:12:40","modified_gmt":"2019-07-13T10:12:40","slug":"thong-tu-08-2016-tt-btc-ngay-18-thang-1-nam-2016-cua-bo-tai-chinh-quy-dinh-ve-quan-ly-thanh-toan-von-dau-tu-su-dung-nguon-von-ngan","status":"publish","type":"post","link":"https:\/\/tailieuxaydung.net\/?p=1104","title":{"rendered":"Th\u00f4ng t\u01b0 08\/2016\/TT-BTC ng\u00e0y 18 th\u00e1ng 1 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n \u2026"},"content":{"rendered":"<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 223px;\">\n<p align=\"center\"><strong>B\u1ed8<\/strong><strong> T\u00c0I CH\u00cdNH<br \/>\n&#8212;&#8212;-<\/strong><\/p>\n<\/td>\n<td style=\"width: 367px;\">\n<p align=\"center\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 223px;\">\n<p align=\"center\">S\u1ed1: 08\/2016\/TT-BTC<\/p>\n<\/td>\n<td style=\"width: 367px;\">\n<p align=\"right\"><em>H\u00e0 N\u1ed9i, ng\u00e0y 18 <\/em><em>th\u00e1ng 01 n\u0103m 2016<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>TH\u00d4NG T\u01af<\/strong><\/p>\n<p align=\"center\">QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, THANH TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af S\u1eec D\u1ee4NG NGU\u1ed2N V\u1ed0N NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC<\/p>\n<p><em>C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1<\/em><em> 01\/2002\/QH11 ng\u00e0y 16\/12\/2002;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng s\u1ed1<\/em><em> 49\/2014\/QH13 ng\u00e0y 18\/6\/2014;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Lu\u1eadt X\u00e2y d\u1ef1ng s\u1ed1<\/em><em> 50\/2014\/QH13 ng\u00e0y 18\/6\/2014;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2003\/N\u0110-CP ng\u00e0y 6\/6\/2003 c\u1ee7a Ch\u00ednh ph\u1ee7 Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi <\/em><em>h\u00e0nh Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 32\/2015\/N\u0110-CP ng\u00e0y 25\/3\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd chi <\/em><em>ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP ng\u00e0y 22\/4\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 59\/2015\/N\u0110-CP ng\u00e0y 18\/6\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 <\/em><em>K\u1ebf ho\u1ea1ch<\/em><em> \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/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;<\/em><\/p>\n<p><em>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 \u0110\u1ea7u t\u01b0;<\/em><\/p>\n<p><em>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1<\/em><em>n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/em><\/p>\n<p><strong>Ch\u01b0\u01a1ng I<\/strong><\/p>\n<p align=\"center\"><strong>QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1<\/strong><strong>i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n<p>1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m: v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho B\u1ed9, ng\u00e0nh trung \u01b0\u01a1ng; v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau c\u1ee7a ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho \u0111\u1ecba ph\u01b0\u01a1ng; v\u1ed1n \u0111\u1ea7u t\u01b0 trong c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng); c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng nhi\u1ec1u ngu\u1ed3n v\u1ed1n kh\u00e1c nhau trong \u0111\u00f3 c\u00f3 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea7n ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 d\u1ef1 \u00e1n).<\/p>\n<p>2. Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf x\u00e3 h\u1ed9i c\u1ee7a c\u00e1c huy\u1ec7n ngh\u00e8o th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 30a\/2008\/NQ-CP ng\u00e0y 27\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 Ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 gi\u1ea3m ngh\u00e8o nhanh v\u00e0 b\u1ec1n v\u1eefng \u0111\u1ed1i v\u1edbi 61 huy\u1ec7n ngh\u00e8o; c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3 v\u00e0 c\u00e1c d\u1ef1 \u00e1n do c\u1ea5p x\u00e3 l\u00e0m ch\u1ee7 \u0111\u1ea7u t\u01b0 (bao g\u1ed3m c\u1ea3 x\u00e3 th\u1ef1c hi\u1ec7n Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia X\u00e2y d\u1ef1ng n\u00f4ng th\u00f4n m\u1edbi); c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c K\u1ebf ho\u1ea1ch b\u1ea3o v\u1ec7 v\u00e0 ph\u00e1t tri\u1ec3n r\u1eebng; ph\u1ea7n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tham gia trong c\u00e1c d\u1ef1 \u00e1n PPP; c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t Nam t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p>3. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c ngu\u1ed3n v\u1ed1n kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ngo\u00e0i ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch v\u1eadn d\u1ee5ng nh\u1eefng nguy\u00ean t\u1eafc thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>4. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><strong>\u0110i\u1ec1u 2. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd<\/strong><\/p>\n<p>1. Vi\u1ec7c qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ti\u1ebft ki\u1ec7m, hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ea5p h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>2. Ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ti\u1ebft ki\u1ec7m v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3. Ch\u1ea5p h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0.<\/p>\n<p>3. C\u01a1 quan c\u1ea5p tr\u00ean c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, \u0111\u00f4n \u0111\u1ed1c c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 ho\u1eb7c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0) thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang ch\u1ebf \u0111\u1ed9 Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>4. C\u01a1 quan T\u00e0i ch\u00ednh c\u00e1c c\u1ea5p th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u1ed1n \u0111\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0, t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0, t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/p>\n<p>5. C\u01a1 quan Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t, thanh to\u00e1n v\u1ed1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh cho c\u00e1c d\u1ef1 \u00e1n khi c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n.<\/p>\n<p><strong>Ch\u01b0\u01a1ng II<\/strong><\/p>\n<p align=\"center\"><strong>QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/p>\n<p><strong>M\u1ee5c 1.<\/strong> <strong>TH\u1ea8M \u0110\u1ecaNH NGU\u1ed2N V\u1ed0N \u0110\u1ea6U T\u01af, TH\u1ea8M TRA PH\u00c2N B\u1ed4 V\u1ed0N \u0110\u1ea6U T\u01af<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 3. Th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n<\/strong><\/p>\n<p>Vi\u1ec7c th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p>1. \u0110\u1ed1i t\u01b0\u1ee3ng:<\/p>\n<p>a) C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u1edfi c\u00f4ng m\u1edbi tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0;<\/p>\n<p>b) C\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>2. C\u0103n c\u1ee9 th\u1ea9m \u0111\u1ecbnh:<\/p>\n<p>a) Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng s\u1ed1 49\/2014\/QH13 ng\u00e0y 18\/6\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh;<\/p>\n<p>b) Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh c\u00e1c nguy\u00ean t\u1eafc, ti\u00eau ch\u00ed, \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo t\u1eebng giai \u0111o\u1ea1n.<\/p>\n<p>3. H\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c B\u1ed9, ng\u00e0nh trung \u01b0\u01a1ng qu\u1ea3n l\u00fd:<\/p>\n<p>&#8211; V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/p>\n<p>&#8211; V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh;<\/p>\n<p>&#8211; B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u ti\u1ec1n kh\u1ea3 thi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m A; B\u00e1o c\u00e1o \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m B v\u00e0 nh\u00f3m C;<\/p>\n<p>&#8211; B\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh n\u1ed9i b\u1ed9 c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh;<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 g\u1eedi k\u00e8m quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd:<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c nh\u00f3m A, nh\u00f3m B v\u00e0 d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m nh\u00f3m C \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ch\u1ea5p thu\u1eadn cho tri\u1ec3n khai do \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd \u0111\u1ec1 ngh\u1ecb h\u1ed7 tr\u1ee3 t\u1eeb ngu\u1ed3n v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng:<\/p>\n<p>+ V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/p>\n<p>+ V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/p>\n<p>+ V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n ho\u1eb7c Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n (theo ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd d\u1ef1 \u00e1n);<\/p>\n<p>+ B\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh c\u00e1c c\u1ea5p (theo ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd v\u1ed1n \u0111\u1ea7u t\u01b0);<\/p>\n<p>+ V\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/p>\n<p>+ B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u ti\u1ec1n kh\u1ea3 thi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m A; B\u00e1o c\u00e1o \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m B v\u00e0 nh\u00f3m C;<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 g\u1eedi k\u00e8m quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u00f3m A, nh\u00f3m B v\u00e0 nh\u00f3m C s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng:<\/p>\n<p>+ V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh B\u00e1o c\u00e1o \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 c\u1ee7a H\u1ed9i \u0111\u1ed3ng th\u1ea9m \u0111\u1ecbnh ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9c n\u0103ng th\u1ea9m \u0111\u1ecbnh ho\u1eb7c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/p>\n<p>+ B\u00e1o c\u00e1o nghi\u00ean c\u1ee9u ti\u1ec1n kh\u1ea3 thi \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m A; B\u00e1o c\u00e1o \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n nh\u00f3m B v\u00e0 nh\u00f3m C;<\/p>\n<p>+ B\u00e1o c\u00e1o th\u1ea9m \u0111\u1ecbnh n\u1ed9i b\u1ed9;<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 g\u1eedi k\u00e8m quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>4. N\u1ed9i dung th\u1ea9m \u0111\u1ecbnh:<\/p>\n<p>Sau khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c h\u1ed3 s\u01a1 n\u00eau tr\u00ean, c\u01a1 quan t\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n (theo m\u1eabu 01-A, 01-B \u0111\u00ednh k\u00e8m) g\u1eedi c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n v\u1ec1 c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c B\u1ed9, ng\u00e0nh trung \u01b0\u01a1ng qu\u1ea3n l\u00fd:<\/p>\n<p>&#8211; S\u1ef1 c\u1ea7n thi\u1ebft \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n; s\u1ef1 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c duy\u1ec7t;<\/p>\n<p>&#8211; T\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh;<\/p>\n<p>&#8211; V\u1ec1 quy m\u00f4, d\u1ef1 ki\u1ebfn t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n;<\/p>\n<p>&#8211; V\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n;<\/p>\n<p>&#8211; C\u00e1c \u00fd ki\u1ebfn kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng:<\/p>\n<p>&#8211; S\u1ef1 c\u1ea7n thi\u1ebft \u0111\u1ea7u t\u01b0, s\u1ef1 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c duy\u1ec7t;<\/p>\n<p>&#8211; T\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh;<\/p>\n<p>&#8211; S\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1ec1 ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng;<\/p>\n<p>&#8211; S\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0;<\/p>\n<p>&#8211; Kh\u1ea3 n\u0103ng b\u1ed1 tr\u00ed v\u1ed1n cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n trong t\u1ed5ng s\u1ed1 v\u1ed1n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 trung h\u1ea1n c\u1ee7a t\u1eebng ng\u00e0nh, l\u0129nh v\u1ef1c, ch\u01b0\u01a1ng tr\u00ecnh theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean (\u0111\u1ed1i v\u1edbi ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ph\u1ea3i xem x\u00e9t kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch, ph\u1ea7n v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau c\u1ee7a ng\u00e2n s\u00e1ch c\u1ea5p tr\u00ean cho ng\u00e2n s\u00e1ch c\u1ea5p d\u01b0\u1edbi, g\u1ed3m: v\u1ed1n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, v\u1ed1n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau kh\u00e1c);<\/p>\n<p>&#8211; C\u00e1c \u00fd ki\u1ebfn kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p><strong>\u0110i\u1ec1u 4. Th\u1ea9m tra ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<p>1. N\u1ed9i dung ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 h\u1eb1ng n\u0103m<\/p>\n<p>C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m.<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c B\u1ed9, ng\u00e0nh trung \u01b0\u01a1ng qu\u1ea3n l\u00fd (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 B\u1ed9):<\/p>\n<p>Sau khi \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 giao k\u1ebf ho\u1ea1ch v\u1ed1n ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m, c\u00e1c B\u1ed9 ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 cho t\u1eebng d\u1ef1 \u00e1n thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>&#8211; D\u1ef1 \u00e1n c\u00f3 trong danh m\u1ee5c v\u00e0 trong ph\u1ea1m vi t\u1ed5ng m\u1ee9c v\u1ed1n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n \u0111\u01b0\u1ee3c giao;<\/p>\n<p>&#8211; C\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n kh\u1edfi c\u00f4ng m\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 10 n\u0103m tr\u01b0\u1edbc n\u0103m k\u1ebf ho\u1ea1ch;<\/p>\n<p>&#8211; \u0110\u1ea3m b\u1ea3o \u0111\u00fang v\u1edbi n\u1ed9i dung kinh t\u1ebf \u0111\u01b0\u1ee3c giao v\u1ec1 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0; c\u01a1 c\u1ea5u v\u1ed1n trong n\u01b0\u1edbc, v\u1ed1n ngo\u00e0i n\u01b0\u1edbc, c\u01a1 c\u1ea5u ng\u00e0nh kinh t\u1ebf;<\/p>\n<p>&#8211; \u0110\u1ea3m b\u1ea3o \u0111\u00fang danh m\u1ee5c v\u00e0 m\u1ee9c v\u1ed1n c\u1ee7a t\u1eebng d\u1ef1 \u00e1n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 giao.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng:<\/p>\n<p>C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p giao k\u1ebf ho\u1ea1ch v\u1ed1n ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 cho t\u1eebng d\u1ef1 \u00e1n thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>&#8211; D\u1ef1 \u00e1n c\u00f3 trong danh m\u1ee5c v\u00e0 trong ph\u1ea1m vi t\u1ed5ng m\u1ee9c v\u1ed1n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n \u0111\u01b0\u1ee3c giao;<\/p>\n<p>&#8211; C\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n kh\u1edfi c\u00f4ng m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 10 n\u0103m tr\u01b0\u1edbc n\u0103m k\u1ebf ho\u1ea1ch;<\/p>\n<p>&#8211; \u0110\u1ea3m b\u1ea3o \u0111\u00fang v\u1edbi n\u1ed9i dung kinh t\u1ebf \u0111\u01b0\u1ee3c giao v\u1ec1 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0; c\u01a1 c\u1ea5u v\u1ed1n trong n\u01b0\u1edbc, v\u1ed1n ngo\u00e0i n\u01b0\u1edbc, c\u01a1 c\u1ea5u ng\u00e0nh kinh t\u1ebf;<\/p>\n<p>&#8211; Ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3, ngo\u00e0i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean, c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang danh m\u1ee5c v\u00e0 m\u1ee9c v\u1ed1n c\u1ee7a t\u1eebng d\u1ef1 \u00e1n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 giao.<\/p>\n<p>c) C\u00e1c B\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ph\u00e2n b\u1ed5 chi ti\u1ebft v\u1ed1n \u0111\u1ea7u t\u01b0 cho t\u1eebng d\u1ef1 \u00e1n theo m\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ng\u00e0nh kinh t\u1ebf (lo\u1ea1i, kho\u1ea3n) theo Ph\u1ee5 l\u1ee5c s\u1ed1 02 ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 33\/2008\/Q\u0110-BTC ng\u00e0y 2\/6\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 H\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; Th\u00f4ng t\u01b0 s\u1ed1 110\/2012\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Quy\u1ebft \u0111\u1ecbnh s\u1ed1 33\/2008\/Q\u0110-BTC ng\u00e0y 02\/6\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 H\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 147\/2013\/TT-BTC ng\u00e0y 23\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>d) \u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u00eau tr\u00ean, c\u00e1c B\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p giao ch\u1ec9 ti\u00eau k\u1ebf ho\u1ea1ch v\u1ed1n chi ti\u1ebft cho c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n<p>\u0111) Vi\u1ec7c ph\u00e2n b\u1ed1 chi ti\u1ebft v\u00e0 giao d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch cho c\u00e1c d\u1ef1 \u00e1n ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 n\u0103m tr\u01b0\u1edbc n\u0103m k\u1ebf ho\u1ea1ch.<\/p>\n<p>e) Sau khi ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00e1c B\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 g\u1eedi k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh; \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p g\u1eedi ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 v\u1ec1 S\u1edf T\u00e0i ch\u00ednh, Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch t\u1ec9nh.<\/p>\n<p><em>(M\u1eab<\/em><em>u bi\u1ec3u ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1<\/em><em>n \u0111\u1ea7u t\u01b0 theo ph\u1ee5 l<\/em><em>\u1ee5c s\u1ed1<\/em><em> 01 k\u00e8m theo)<\/em><\/p>\n<p>2. H\u1ed3 s\u01a1 t\u00e0i li\u1ec7u k\u00e8m theo k\u1ebf ho\u1ea1ch ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0, bao g\u1ed3m:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0:<\/p>\n<p>V\u0103n b\u1ea3n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n:<\/p>\n<p>Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n (ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t b\u00e1o c\u00e1o kinh t\u1ebf &#8211; k\u1ef9 thu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ch\u1ec9 l\u1eadp b\u00e1o c\u00e1o kinh t\u1ebf &#8211; k\u1ef9 thu\u1eadt) \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n kh\u1edfi c\u00f4ng m\u1edbi v\u00e0 c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n (n\u1ebfu c\u00f3).<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh k\u1ebft th\u00fac \u0111\u1ea7u t\u01b0:<\/p>\n<p>Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t (n\u1ebfu c\u00f3).<\/p>\n<p>3. Th\u1ea9m tra ph\u00e2n b\u1ed5<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n do c\u00e1c B\u1ed9 qu\u1ea3n l\u00fd:<\/p>\n<p>Sau khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c B\u1ed9 g\u1eedi \u0111\u1ebfn trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n th\u1ea9m tra ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 theo n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 n\u00eau tr\u00ean (m\u1eabu s\u1ed1 01-C k\u00e8m theo), th\u00f4ng b\u00e1o \u00fd ki\u1ebfn th\u1ea9m tra ph\u00e2n b\u1ed5 cho t\u1eebng B\u1ed9, \u0111\u1ed3ng g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n v\u00e0 g\u1eedi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111\u1ec3 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n.<\/p>\n<p>Tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn th\u1ea9m tra ph\u00e2n b\u1ed5 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c B\u1ed9 v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m nh\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 Kho b\u1ea1c (TABMIS) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 123\/2014\/TT-BTC ng\u00e0y 27\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh, khai th\u00e1c H\u1ec7 th\u1ed1ng Th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 Kho b\u1ea1c (TABMIS).<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c \u1ee6y ban nh\u00e2n nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd:<\/p>\n<p>\u0110\u1ed1i v\u1edbi v\u1ed1n trong c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng, v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau t\u1eeb ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 v\u1ed1n Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia: Sau khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p, S\u1edf T\u00e0i ch\u00ednh, Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 15 ng\u00e0y th\u1ef1c hi\u1ec7n th\u1ea9m tra ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 theo n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 n\u00eau tr\u00ean (m\u1eabu s\u1ed1 01-D k\u00e8m theo), c\u00f3 \u00fd ki\u1ebfn th\u1ea9m tra ph\u00e2n b\u1ed5 g\u1eedi \u1ee6y ban nh\u00e2n d\u00e2n (t\u1ec9nh, huy\u1ec7n) \u0111\u1ec3 b\u00e1o c\u00e1o, c\u01a1 quan k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ph\u1ed1i h\u1ee3p; \u0111\u1ed3ng th\u1eddi g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (t\u1ec9nh, huy\u1ec7n) \u0111\u1ec3 ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n theo quy \u0111\u1ecbnh. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f2n d\u1ef1 \u00e1n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, \u0111\u1ec1 ngh\u1ecb \u1ee6y ban nh\u00e2n d\u00e2n (t\u1ec9nh, huy\u1ec7n) ph\u00e2n b\u1ed5 l\u1ea1i theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u00e1c d\u1ef1 \u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n, c\u01a1 quan t\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m nh\u1eadp k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 Kho b\u1ea1c (TABMIS) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 123\/2014\/TT-BTC ng\u00e0y 27\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh, khai th\u00e1c H\u1ec7 th\u1ed1ng Th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 Kho b\u1ea1c (TABMIS).<\/p>\n<p><strong>M\u1ee5c 2. <\/strong><strong>THANH TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 5. C\u01a1 quan thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<p>C\u01a1 quan Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><strong>\u0110i\u1ec1u 6. M\u1edf t\u00e0i kho\u1ea3n<\/strong><\/p>\n<p>1. Ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i thu\u1eadn ti\u1ec7n cho giao d\u1ecbch c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 ph\u00f9 h\u1ee3p cho vi\u1ec7c ki\u1ec3m so\u00e1t thanh to\u00e1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. Vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 m\u1edf v\u00e0 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>3. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn ch\u1ee7 \u0111\u1ea7u t\u01b0 m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n.<\/p>\n<p><strong>\u0110i\u1ec1u 7. H\u1ed3 s\u01a1 ph\u00e1p l\u00fd g\u1eedi m\u1ed9t l\u1ea7n c\u1ee7a d\u1ef1 \u00e1n<\/strong><\/p>\n<p>\u0110\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eedi h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u sau \u0111\u00e2y \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n (c\u00e1c t\u00e0i li\u1ec7u n\u00e0y \u0111\u1ec1u l\u00e0 b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, ch\u1ec9 g\u1eedi m\u1ed9t l\u1ea7n cho \u0111\u1ebfn khi d\u1ef1 \u00e1n k\u1ebft th\u00fac \u0111\u1ea7u t\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh), bao g\u1ed3m:<\/p>\n<p>1. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0:<\/p>\n<p>&#8211; V\u0103n b\u1ea3n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n;<\/p>\n<p>&#8211; Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n k\u00e8m theo d\u1ef1 to\u00e1n chi ph\u00ed cho c\u00f4ng t\u00e1c chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0;<\/p>\n<p>&#8211; Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u;<\/p>\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1edbi nh\u00e0 th\u1ea7u.<\/p>\n<p>2. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n:<\/p>\n<p>&#8211; Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n (n\u1ebfu c\u00f3) k\u00e8m theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh (ho\u1eb7c b\u00e1o c\u00e1o kinh t\u1ebf &#8211; k\u1ef9 thu\u1eadt \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n ch\u1ec9 l\u1eadp b\u00e1o c\u00e1o kinh t\u1ebf &#8211; k\u1ef9 thu\u1eadt); Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n kh\u1edfi c\u00f4ng m\u1edbi v\u00e0 c\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 ph\u1ea3i g\u1eedi k\u00e8m theo v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a c\u01a1 quan k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n kh\u1edfi c\u00f4ng m\u1edbi v\u00e0 c\u00e1c d\u1ef1 \u00e1n c\u00f3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (n\u01a1i m\u1edf t\u00e0i kho\u1ea3n) c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u1edbi v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a c\u01a1 quan k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n n\u1ed9i dung quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u1ec1 ph\u1ea7n ngu\u1ed3n v\u1ed1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh v\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a c\u01a1 quan k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh trung \u01b0\u01a1ng v\u00e0 v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau c\u1ee7a ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho \u0111\u1ecba ph\u01b0\u01a1ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (n\u01a1i m\u1edf t\u00e0i kho\u1ea3n) b\u00e1o c\u00e1o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 c\u00f3 v\u0103n b\u1ea3n g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, x\u1eed l\u00fd. \u0110\u1ed3ng th\u1eddi g\u1eedi ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 b\u00e1o c\u00e1o c\u1ea5p quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0.<\/p>\n<p>+ \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (n\u01a1i m\u1edf t\u00e0i kho\u1ea3n) b\u00e1o c\u00e1o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 c\u00f3 v\u0103n b\u1ea3n b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 xem x\u00e9t, x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n. \u0110\u1ed3ng th\u1eddi g\u1eedi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u00e0 S\u1edf T\u00e0i ch\u00ednh.<\/p>\n<p>&#8211; Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t k\u1ebft qu\u1ea3 l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u; Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ef1c hi\u1ec7n: v\u0103n b\u1ea3n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p t\u1ef1 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n (tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 trong quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n);<\/p>\n<p>&#8211; H\u1ee3p \u0111\u1ed3ng gi\u1eefa ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 cung c\u1ea5p v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo h\u1ee3p \u0111\u1ed3ng nh\u01b0: ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, \u0111i\u1ec1u ki\u1ec7n ri\u00eang, \u0111i\u1ec1u ki\u1ec7n chung li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1m \u1ee9ng, thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng, h\u1ee3p \u0111\u1ed3ng b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh (n\u1ebfu c\u00f3); Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ef1c hi\u1ec7n: v\u0103n b\u1ea3n giao vi\u1ec7c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n n\u1ed9i b\u1ed9;<\/p>\n<p>&#8211; D\u1ef1 to\u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u1eebng c\u00f4ng vi\u1ec7c, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u1ecbnh th\u1ea7u ho\u1eb7c t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng (tr\u1eeb d\u1ef1 \u00e1n ch\u1ec9 l\u1eadp b\u00e1o c\u00e1o kinh t\u1ebf &#8211; k\u1ef9 thu\u1eadt); D\u1ef1 to\u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 to\u00e1n g\u00f3i th\u1ea7u c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng theo \u0111\u01a1n gi\u00e1. Ri\u00eang c\u00f4ng t\u00e1c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 ph\u1ea3i k\u00e8m theo ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p><strong>\u0110i\u1ec1u 8. T\u1ea1m \u1ee9ng v\u1ed1n<\/strong><\/p>\n<p>1. Nguy\u00ean t\u1eafc t\u1ea1m \u1ee9ng v\u1ed1n:<\/p>\n<p>a) Vi\u1ec7c t\u1ea1m \u1ee9ng v\u1ed1n c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 cho nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 cung c\u1ea5p cho c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n thi\u1ebft \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c c\u00f4ng vi\u1ec7c kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng. M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng, th\u1eddi \u0111i\u1ec3m t\u1ea1m \u1ee9ng v\u00e0 vi\u1ec7c thu h\u1ed3i t\u1ea1m \u1ee9ng do ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ed1ng nh\u1ea5t v\u1edbi nh\u00e0 th\u1ea7u theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>b) Vi\u1ec7c t\u1ea1m \u1ee9ng v\u1ed1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi h\u1ee3p \u0111\u1ed3ng c\u00f3 hi\u1ec7u l\u1ef1c, ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng x\u00e2y d\u1ef1ng th\u00ec ph\u1ea3i c\u00f3 c\u1ea3 k\u1ebf ho\u1ea1ch gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng theo \u0111\u00fang th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>c) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ecfa thu\u1eadn t\u1ea1m \u1ee9ng \u1edf m\u1ee9c cao h\u01a1n m\u1ee9c t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u n\u00eau t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t m\u1ee9c t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u1ea1m \u1ee9ng.<\/p>\n<p>d) C\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u t\u1ea1m \u1ee9ng v\u1ed1n ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng v\u1ed1n m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng v\u00e0 m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y; tr\u01b0\u1eddng h\u1ee3p k\u1ebf ho\u1ea1ch v\u1ed1n b\u1ed1 tr\u00ed trong n\u0103m kh\u00f4ng \u0111\u1ee7 m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng (ho\u1eb7c d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t) th\u00ec ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng ti\u1ebfp trong k\u1ebf ho\u1ea1ch n\u0103m sau.<\/p>\n<p>\u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f9ng v\u1edbi nh\u00e0 th\u1ea7u t\u00ednh to\u00e1n m\u1ee9c t\u1ea1m \u1ee9ng h\u1ee3p l\u00fd, qu\u1ea3n l\u00fd vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n t\u1ea1m \u1ee9ng \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, c\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng theo quy \u0111\u1ecbnh.<\/p>\n<p>2. H\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng v\u1ed1n:<\/p>\n<p>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng v\u1ed1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eedi \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u00e0i li\u1ec7u sau:<\/p>\n<p>&#8211; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 &#8211; ph\u1ee5 l\u1ee5c s\u1ed1 05 k\u00e8m theo;<\/p>\n<p>&#8211; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n ban h\u00e0nh theo quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/p>\n<p>&#8211; B\u1ea3o l\u00e3nh kho\u1ea3n ti\u1ec1n t\u1ea1m \u1ee9ng c\u1ee7a nh\u00e0 th\u1ea7u (ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc b\u1ea3n sao c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p>3. M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng:<\/p>\n<p>a) M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u:<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng t\u01b0 v\u1ea5n:<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 10 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u b\u1eb1ng 15% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ebfn 10 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u b\u1eb1ng 20% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng x\u00e2y d\u1ef1ng:<\/p>\n<p>+ H\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 10 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u b\u1eb1ng 20% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>+ H\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u b\u1eb1ng 15% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>+ H\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u b\u1eb1ng 10% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7, h\u1ee3p \u0111\u1ed3ng EC, EP, PC, EPC, h\u1ee3p \u0111\u1ed3ng ch\u00eca kh\u00f3a trao tay v\u00e0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00e1c: m\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i thi\u1ec3u b\u1eb1ng 10% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>b) M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i \u0111a cho c\u00e1c kho\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (ho\u1eb7c d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng). Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n t\u1ea1m \u1ee9ng v\u1edbi m\u1ee9c cao h\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 cho ph\u00e9p, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 l\u00e0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, vi\u1ec7c quy\u1ebft \u0111\u1ecbnh m\u1ee9c t\u1ea1m \u1ee9ng cao h\u01a1n do B\u1ed9 tr\u01b0\u1edfng, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0<\/p>\n<p>&#8211; M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0. M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng t\u1ed1i \u0111a theo y\u00eau c\u1ea7u kh\u00f4ng v\u01b0\u1ee3t ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp chi tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 (H\u1ed9i \u0111\u1ed3ng b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 t\u00e1i \u0111\u1ecbnh c\u01b0, t\u1ed5 ch\u1ee9c ph\u00e1t tri\u1ec3n qu\u1ef9 \u0111\u1ea5t, doanh nghi\u1ec7p &#8230;) chi tr\u1ea3: T\u1ed5 ch\u1ee9c l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 n\u00eau tr\u00ean m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 ti\u1ebfp nh\u1eadn v\u1ed1n t\u1ea1m \u1ee9ng do ch\u1ee7 \u0111\u1ea7u t\u01b0 chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi tr\u1ea3.<\/p>\n<p>d) \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/p>\n<p>C\u0103n c\u1ee9 d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n trong n\u0103m k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng v\u1ed1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0. M\u1ee9c t\u1ea1m \u1ee9ng v\u1ed1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 d\u1ef1 to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p>\u0111) M\u1ee9c v\u1ed1n t\u1ea1m \u1ee9ng cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m a \u0111\u1ebfn \u0111i\u1ec3m d n\u00eau tr\u00ean kh\u00f4ng v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch v\u1ed1n h\u00e0ng n\u0103m \u0111\u00e3 b\u1ed1 tr\u00ed cho d\u1ef1 \u00e1n.<\/p>\n<p>4. B\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng v\u1ed1n:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng l\u1edbn h\u01a1n 01 t\u1ef7 \u0111\u1ed3ng y\u00eau c\u1ea7u c\u00f3 b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng:<\/p>\n<p>&#8211; Tr\u01b0\u1edbc khi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng cho ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 t\u1ea1m \u1ee9ng v\u1ed1n cho nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 cung c\u1ea5p, ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eedi \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng c\u1ee7a nh\u00e0 th\u1ea7u ho\u1eb7c nh\u00e0 cung c\u1ea5p v\u1edbi gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3n ti\u1ec1n t\u1ea1m \u1ee9ng.<\/p>\n<p>&#8211; Gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb ti\u1ec1n t\u1ea1m \u1ee9ng \u0111\u00e3 thu h\u1ed3i qua m\u1ed7i l\u1ea7n thanh to\u00e1n gi\u1eefa b\u00ean giao th\u1ea7u v\u00e0 b\u00ean nh\u1eadn th\u1ea7u. Ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ea3m b\u1ea3o v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u00e1 tr\u1ecb c\u1ee7a b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 d\u01b0 ti\u1ec1n t\u1ea1m \u1ee9ng c\u00f2n l\u1ea1i.<\/p>\n<p>&#8211; Th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i cho \u0111\u1ebfn khi ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 thu h\u1ed3i h\u1ebft s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng.<\/p>\n<p>b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng y\u00eau c\u1ea7u b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng:<\/p>\n<p>&#8211; C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1ea1m \u1ee9ng h\u1ee3p \u0111\u1ed3ng nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 01 t\u1ef7 \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1eed d\u1ee5ng v\u1ed1n t\u1ea1m \u1ee9ng an to\u00e0n v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3, ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u00f9y theo \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u nh\u00e0 th\u1ea7u b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng v\u1ed1n theo n\u1ed9i dung n\u00eau t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 y\u00eau c\u1ea7u b\u1ea3o l\u00e3nh t\u1ea1m \u1ee9ng c\u1ee7a m\u00ecnh.<\/p>\n<p>&#8211; C\u00e1c h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng theo h\u00ecnh th\u1ee9c t\u1ef1 th\u1ef1c hi\u1ec7n bao g\u1ed3m c\u1ea3 h\u00ecnh th\u1ee9c do c\u1ed9ng \u0111\u1ed3ng d\u00e2n c\u01b0 th\u1ef1c hi\u1ec7n theo c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau;<\/p>\n<p>&#8211; C\u00e1c c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00f4ng t\u00e1c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f4ng t\u00e1c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 ph\u1ea3i x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh).<\/p>\n<p>5. Thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng<\/p>\n<p>&#8211; V\u1ed1n t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c thu h\u1ed3i qua c\u00e1c l\u1ea7n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, m\u1ee9c thu h\u1ed3i t\u1eebng l\u1ea7n do ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ed1ng nh\u1ea5t v\u1edbi nh\u00e0 th\u1ea7u v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u1ea3m b\u1ea3o thu h\u1ed3i h\u1ebft khi gi\u00e1 tr\u1ecb thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ea1t 80% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0: sau khi chi tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb, l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n v\u00e0 thu h\u1ed3i t\u1ea1m \u1ee9ng trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y chi tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng kh\u00f4ng ch\u1edd \u0111\u1ebfn khi to\u00e0n b\u1ed9 c\u00e1c h\u1ed9 d\u00e2n trong ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 nh\u1eadn ti\u1ec1n m\u1edbi l\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng.<\/p>\n<p>Ri\u00eang chi ph\u00ed cho c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 c\u0103n c\u1ee9 v\u00e0o quy\u1ebft to\u00e1n chi ph\u00ed cho c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n: Khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo d\u1ef1 to\u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1eadp B\u1ea3ng k\u00ea gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh (c\u00f3 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0) g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng. Ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i g\u1eedi ch\u1ee9ng t\u1eeb chi, h\u00f3a \u0111\u01a1n mua s\u1eafm \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n theo d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n chuy\u00ean ng\u00e0nh, khu v\u1ef1c qu\u1ea3n l\u00fd nhi\u1ec1u d\u1ef1 \u00e1n, \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng v\u00e0 h\u1ebft n\u0103m k\u1ebf ho\u1ea1ch, ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u00e2n b\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n (kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo d\u1ef1 to\u00e1n) cho t\u1eebng d\u1ef1 \u00e1n g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng.<\/p>\n<p>6. Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 th\u1ef1c hi\u1ec7n v\u00e0 thu h\u1ed3i t\u1ea1m \u1ee9ng v\u1ed1n<\/p>\n<p>&#8211; Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00f4n \u0111\u1ed1c c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng, ph\u1ed1i h\u1ee3p v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng \u0111\u1ec3 thu h\u1ed3i nh\u1eefng kho\u1ea3n t\u1ed3n \u0111\u1ecdng ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o thu h\u1ed3i h\u1ebft s\u1ed1 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng khi thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ea1t 80% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; H\u1eb1ng qu\u00fd c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng v\u1ed1n, thu h\u1ed3i t\u1ea1m \u1ee9ng v\u1ed1n g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan c\u1ea5p tr\u00ean c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, b\u00e1o c\u00e1o n\u00eau r\u00f5 vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng.<\/p>\n<p>&#8211; H\u1eb1ng qu\u00fd Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng v\u1ed1n, thu h\u1ed3i t\u1ea1m \u1ee9ng v\u1ed1n c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng g\u1eedi c\u01a1 quan T\u00e0i ch\u00ednh \u0111\u1ed3ng c\u1ea5p, trong b\u00e1o c\u00e1o ph\u00e2n lo\u1ea1i r\u00f5 s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng \u0111\u1ebfn t\u1eebng th\u1eddi k\u1ef3. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n do c\u00e1c B\u1ed9, ng\u00e0nh qu\u1ea3n l\u00fd, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u00e1c B\u1ed9, ng\u00e0nh \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng ch\u01b0a thu h\u1ed3i. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c \u1ee6y ban nh\u00e2n nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd, S\u1edf T\u00e0i ch\u00ednh, Ph\u00f2ng T\u00e0i ch\u00ednh K\u1ebf ho\u1ea1ch b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng ch\u01b0a thu h\u1ed3i.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng: v\u1ed1n t\u1ea1m \u1ee9ng ch\u01b0a thu h\u1ed3i n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n 6 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng theo ti\u1ebfn \u0111\u1ed9 ghi trong h\u1ee3p \u0111\u1ed3ng m\u00e0 nh\u00e0 th\u1ea7u ch\u01b0a th\u1ef1c hi\u1ec7n ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 thu h\u1ed3i ho\u00e0n tr\u1ea3 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u01b0a thu h\u1ed3i v\u00e0 kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 thu h\u1ed3i t\u1ea1m \u1ee9ng v\u1ed1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0 thu h\u1ed3i c\u1ee7a nh\u00e0 th\u1ea7u ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0 y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh khi nh\u00e0 th\u1ea7u vi ph\u1ea1m cam k\u1ebft v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n t\u1ea1m \u1ee9ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0: v\u1ed1n t\u1ea1m \u1ee9ng ch\u01b0a thu h\u1ed3i n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n 3 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u1ea1m \u1ee9ng v\u1ed1n ch\u01b0a th\u1ef1c hi\u1ec7n chi tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c l\u00e0m nhi\u1ec7m v\u1ee5 b\u1ed3i th\u01b0\u1eddng h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ki\u1ec3m so\u00e1t thanh to\u00e1n v\u00e0 thu h\u1ed3i t\u1ea1m \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p sau th\u1eddi h\u1ea1n 1 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n ti\u1ec1n v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a th\u1ef1c hi\u1ec7n chi tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, th\u00ec Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 n\u1ed9p l\u1ea1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, gi\u1ea3m s\u1ed1 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng cho d\u1ef1 \u00e1n v\u00e0 th\u00f4ng b\u00e1o cho ch\u1ee7 \u0111\u1ea7u t\u01b0.<\/p>\n<p><strong>\u0110i\u1ec1u 9. Thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh<\/strong><\/p>\n<p>1. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/p>\n<p>a) Nguy\u00ean t\u1eafc thanh to\u00e1n:<\/p>\n<p>Vi\u1ec7c thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, gi\u00e1 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n trong h\u1ee3p \u0111\u1ed3ng. S\u1ed1 l\u1ea7n thanh to\u00e1n, giai \u0111o\u1ea1n thanh to\u00e1n, th\u1eddi \u0111i\u1ec3m thanh to\u00e1n, th\u1eddi h\u1ea1n thanh to\u00e1n, h\u1ed3 s\u01a1 thanh to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng. Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng c\u00e1c lo\u1ea1i gi\u00e1 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng tr\u1ecdn g\u00f3i:<\/p>\n<p>Thanh to\u00e1n theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m gi\u00e1 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u00e1 c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c giai \u0111o\u1ea1n thanh to\u00e1n m\u00e0 c\u00e1c b\u00ean \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng, khi thanh to\u00e1n kh\u00f4ng y\u00eau c\u1ea7u c\u00f3 x\u00e1c nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh chi ti\u1ebft.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng theo \u0111\u01a1n gi\u00e1 c\u1ed1 \u0111\u1ecbnh:<\/p>\n<p>Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh (k\u1ec3 c\u1ea3 kh\u1ed1i l\u01b0\u1ee3ng t\u0103ng ho\u1eb7c gi\u1ea3m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t theo th\u1ea9m quy\u1ec1n, n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c nghi\u1ec7m thu c\u1ee7a t\u1eebng l\u1ea7n thanh to\u00e1n v\u00e0 \u0111\u01a1n gi\u00e1 trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng theo \u0111\u01a1n gi\u00e1 \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<p>Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh (k\u1ec3 c\u1ea3 kh\u1ed1i l\u01b0\u1ee3ng t\u0103ng ho\u1eb7c gi\u1ea3m, n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c nghi\u1ec7m thu c\u1ee7a t\u1eebng l\u1ea7n thanh to\u00e1n v\u00e0 \u0111\u01a1n gi\u00e1 trong h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n gi\u00e1 \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh theo \u0111\u00fang c\u00e1c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng theo th\u1eddi gian:<\/p>\n<p>+ Chi ph\u00ed cho chuy\u00ean gia \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf m\u1ee9c l\u01b0\u01a1ng cho chuy\u00ean gia v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng nh\u00e2n v\u1edbi th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c nghi\u1ec7m thu (theo th\u00e1ng, tu\u1ea7n, ng\u00e0y, gi\u1edd).<\/p>\n<p>+ C\u00e1c kho\u1ea3n chi ph\u00ed ngo\u00e0i m\u1ee9c th\u00f9 lao cho chuy\u00ean gia th\u00ec thanh to\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng theo gi\u00e1 k\u1ebft h\u1ee3p:<\/p>\n<p>Vi\u1ec7c thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m tr\u00ean \u0111\u00e2y.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh (ngo\u00e0i h\u1ee3p \u0111\u1ed3ng) ch\u01b0a c\u00f3 \u0111\u01a1n gi\u00e1 trong h\u1ee3p \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u00e1c b\u00ean \u0111\u00e3 th\u1ed1ng nh\u1ea5t tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n v\u00e0 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p>&#8211; Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/p>\n<p>b) H\u1ed3 s\u01a1 thanh to\u00e1n:<\/p>\n<p>Khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c nghi\u1ec7m thu theo giai \u0111o\u1ea1n thanh to\u00e1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m:<\/p>\n<p>&#8211; Bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng k\u00e8m theo B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean giao th\u1ea7u v\u00e0 \u0111\u1ea1i di\u1ec7n b\u00ean nh\u1eadn th\u1ea7u (ph\u1ee5 l\u1ee5c s\u1ed1 03.a k\u00e8m theo).<\/p>\n<p>Khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng, ch\u1ee7 \u0111\u1ea7u t\u01b0 g\u1eedi Bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng k\u00e8m theo B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t sinh ngo\u00e0i ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean giao th\u1ea7u v\u00e0 \u0111\u1ea1i di\u1ec7n b\u00ean nh\u1eadn th\u1ea7u (ph\u1ee5 l\u1ee5c s\u1ed1 04 k\u00e8m theo).<\/p>\n<p>&#8211; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 &#8211; ph\u1ee5 l\u1ee5c s\u1ed1 05 k\u00e8m theo.<\/p>\n<p>&#8211; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n ban h\u00e0nh theo quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>2. \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng (nh\u01b0 m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd d\u1ef1 \u00e1n do ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n, c\u00f4ng vi\u1ec7c t\u01b0 v\u1ea5n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 l\u00e0m,&#8230;), vi\u1ec7c thanh to\u00e1n tr\u00ean c\u0103n c\u1ee9:<\/p>\n<p>B\u1ea3ng k\u00ea gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh (c\u00f3 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0), ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i g\u1eedi ch\u1ee9ng t\u1eeb chi, h\u00f3a \u0111\u01a1n mua s\u1eafm \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n theo d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t t\u1eebng lo\u1ea1i c\u00f4ng vi\u1ec7c.<\/p>\n<p>b) H\u1ed3 s\u01a1 thanh to\u00e1n bao g\u1ed3m:<\/p>\n<p>&#8211; B\u1ea3ng k\u00ea gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh;<\/p>\n<p>&#8211; D\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t cho t\u1eebng c\u00f4ng vi\u1ec7c;<\/p>\n<p>&#8211; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0;<\/p>\n<p>&#8211; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n.<\/p>\n<p>c) H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0, h\u1ed3 s\u01a1 thanh to\u00e1n bao g\u1ed3m: B\u1ea3ng x\u00e1c nh\u1eadn gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n (ph\u1ee5 l\u1ee5c s\u1ed1 03.b k\u00e8m theo); H\u1ee3p \u0111\u1ed3ng v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao nh\u00e0 (tr\u01b0\u1eddng h\u1ee3p mua nh\u00e0 ph\u1ee5c v\u1ee5 di d\u00e2n gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng); Ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n.<\/p>\n<p>Ri\u00eang chi ph\u00ed cho c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 v\u00e0o d\u1ef1 to\u00e1n chi ph\u00ed cho c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi c\u00f4ng t\u00e1c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 ph\u1ea3i x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh (bao g\u1ed3m c\u1ea3 x\u00e2y d\u1ef1ng nh\u00e0 di d\u00e2n gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng): vi\u1ec7c t\u1ea1m \u1ee9ng, thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ho\u1eb7c g\u00f3i th\u1ea7u x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/p>\n<p>&#8211; Khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n \u0111\u1ee7 v\u1ed1n theo gi\u00e1 tr\u1ecb ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t v\u00e0 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u01b0\u1ee3c giao trong n\u0103m c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 ki\u1ec3m so\u00e1t thanh to\u00e1n cho d\u1ef1 \u00e1n. H\u1ed3 s\u01a1, t\u00e0i li\u1ec7u thanh to\u00e1n g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n k\u00e8m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh; Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0; Ch\u1ee9ng t\u1eeb chuy\u1ec3n ti\u1ec1n.<\/p>\n<p>3. Nguy\u00ean t\u1eafc ki\u1ec3m so\u00e1t thanh to\u00e1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/p>\n<p>a) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n giao vi\u1ec7c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng n\u1ed9i b\u1ed9 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n), s\u1ed1 l\u1ea7n thanh to\u00e1n, giai \u0111o\u1ea1n thanh to\u00e1n, th\u1eddi \u0111i\u1ec3m thanh to\u00e1n v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u00e0 gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n thanh to\u00e1n \u0111\u1ec3 thanh to\u00e1n cho ch\u1ee7 \u0111\u1ea7u t\u01b0. Trong qu\u00e1 tr\u00ecnh thanh to\u00e1n, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, c\u01a1 quan thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 ch\u1ee7 \u0111\u1ea7u t\u01b0 b\u1ed5 sung ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/p>\n<p>b) S\u1ed1 v\u1ed1n thanh to\u00e1n cho t\u1eebng c\u00f4ng vi\u1ec7c, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tr\u00ecnh kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 \u0111\u1ecbnh th\u1ea7u, t\u1ef1 th\u1ef1c hi\u1ec7n; t\u1ed5ng s\u1ed1 v\u1ed1n thanh to\u00e1n cho d\u1ef1 \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. S\u1ed1 v\u1ed1n thanh to\u00e1n cho d\u1ef1 \u00e1n trong n\u0103m (bao g\u1ed3m c\u1ea3 t\u1ea1m \u1ee9ng v\u00e0 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh) kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch v\u1ed1n c\u1ea3 n\u0103m \u0111\u00e3 b\u1ed1 tr\u00ed cho d\u1ef1 \u00e1n. L\u0169y k\u1ebf s\u1ed1 v\u1ed1n thanh to\u00e1n cho d\u1ef1 \u00e1n kh\u00f4ng v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c giao.<\/p>\n<p>4. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ea7n ph\u1ea3i c\u00f3 c\u01a1 ch\u1ebf t\u1ea1m \u1ee9ng, thanh to\u00e1n v\u1ed1n kh\u00e1c v\u1edbi c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u00e2y, sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang.<\/p>\n<p><strong>\u0110i\u1ec1u 10. Qu\u1ea3n l<\/strong><strong>\u00fd, thanh to\u00e1n, thu h\u1ed3i v\u00e0 quy\u1ebft to\u00e1n ngu\u1ed3n v\u1ed1n \u1ee9ng tr\u01b0\u1edbc d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch n\u0103m sau<\/strong><\/p>\n<p>1. Vi\u1ec7c \u1ee9ng tr\u01b0\u1edbc d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch n\u0103m sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a kho\u1ea3n 3, \u0110i\u1ec1u 57 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 01\/2002\/QH11 ng\u00e0y 16\/12\/2002 v\u00e0 \u0110i\u1ec1u 61 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2003\/N\u0110-CP ng\u00e0y 06\/6\/2003 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0110i\u1ec1u 45 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m.<\/p>\n<p>2. C\u00e1c d\u1ef1 \u00e1n thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t trong k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n 5 n\u0103m, \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u1ee9ng tr\u01b0\u1edbc k\u1ebf ho\u1ea1ch v\u1ed1n n\u0103m sau \u0111\u1ec3 th\u1ef1c hi\u1ec7n. M\u1ee9c v\u1ed1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a t\u1eebng d\u1ef1 \u00e1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng m\u1ee9c v\u1ed1n k\u1ebf ho\u1ea1ch trung h\u1ea1n 5 n\u0103m \u0111\u00e3 b\u1ed1 tr\u00ed cho d\u1ef1 \u00e1n.<\/p>\n<p>3. Sau khi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u1ee9ng tr\u01b0\u1edbc, c\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng ph\u00e2n b\u1ed5 \u0111\u00fang danh m\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c giao. B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng b\u00e1o cho B\u1ed9, ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 danh m\u1ee5c, t\u1ed5ng m\u1ee9c \u1ee9ng, ngu\u1ed3n v\u1ed1n \u1ee9ng, ni\u00ean \u0111\u1ed9 \u1ee9ng v\u00e0 thu h\u1ed3i, \u0111\u1ed3ng g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 thanh to\u00e1n cho d\u1ef1 \u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng ph\u00e2n b\u1ed5 sai danh m\u1ee5c v\u00e0 m\u1ee9c v\u1ed1n \u1ee9ng theo th\u00f4ng b\u00e1o c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc d\u1eebng thanh to\u00e1n \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, x\u1eed l\u00fd.<\/p>\n<p>4. Th\u1eddi h\u1ea1n thanh to\u00e1n: th\u1ef1c hi\u1ec7n nh\u01b0 th\u1eddi h\u1ea1n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 trong k\u1ebf ho\u1ea1ch n\u0103m. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh. H\u1ebft th\u1eddi h\u1ea1n thanh to\u00e1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c h\u1ee7y b\u1ecf m\u1ee9c v\u1ed1n \u1ee9ng tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng.<\/p>\n<p>5. Thu h\u1ed3i v\u1ed1n: c\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed k\u1ebf ho\u1ea1ch v\u1ed1n cho d\u1ef1 \u00e1n trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch n\u0103m sau \u0111\u1ec3 ho\u00e0n tr\u1ea3 v\u1ed1n \u1ee9ng tr\u01b0\u1edbc. Khi th\u1ea9m tra ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 trong k\u1ebf ho\u1ea1ch h\u00e0ng n\u0103m: \u0110\u1ed1i v\u1edbi v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng do c\u00e1c B\u1ed9, ng\u00e0nh qu\u1ea3n l\u00fd, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o thu h\u1ed3i v\u1ed1n \u1ee9ng tr\u01b0\u1edbc theo s\u1ed1 v\u1ed1n \u1ee9ng tr\u01b0\u1edbc th\u1ef1c t\u1ebf \u0111\u00e3 gi\u1ea3i ng\u00e2n, s\u1ed1 v\u1ed1n thu h\u1ed3i t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c \u1ee9ng tr\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c B\u1ed9 kh\u00f4ng b\u1ed1 tr\u00ed ho\u1eb7c b\u1ed1 tr\u00ed kh\u00f4ng \u0111\u1ee7 s\u1ed1 v\u1ed1n ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh giao k\u1ebf ho\u1ea1ch h\u00e0ng n\u0103m c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho B\u1ed9 \u0111\u00f3 bi\u1ebft \u0111\u1ec3 b\u1ed1 tr\u00ed thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo quy \u0111\u1ecbnh; \u0110\u1ed1i v\u1edbi v\u1ed1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau t\u1eeb ng\u00e2n s\u00e1ch c\u1ea5p tr\u00ean cho ng\u00e2n s\u00e1ch c\u1ea5p d\u01b0\u1edbi, tr\u01b0\u1eddng h\u1ee3p \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p kh\u00f4ng b\u1ed1 tr\u00ed ho\u1eb7c b\u1ed1 tr\u00ed kh\u00f4ng \u0111\u1ee7 s\u1ed1 v\u1ed1n thu h\u1ed3i theo quy \u0111\u1ecbnh, S\u1edf T\u00e0i ch\u00ednh, Ph\u00f2ng T\u00e0i ch\u00ednh K\u1ebf ho\u1ea1ch b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p b\u1ed1 tr\u00ed thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/p>\n<p>6. Quy\u1ebft to\u00e1n v\u1ed1n: Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n v\u1ed1n \u1ee9ng tr\u01b0\u1edbc theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ec3 thu h\u1ed3i. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c thu h\u1ed3i v\u1ed1n \u1ee9ng tr\u01b0\u1edbc theo th\u1eddi k\u1ef3 m\u1ed9t s\u1ed1 n\u0103m th\u00ec s\u1ed1 v\u1ed1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed \u0111\u1ec3 thu h\u1ed3i c\u1ee7a k\u1ebf ho\u1ea1ch n\u0103m n\u00e0o \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u00e0o ni\u00ean \u0111\u1ed9 ng\u00e2n s\u00e1ch n\u0103m \u0111\u00f3, s\u1ed1 v\u1ed1n \u0111\u00e3 thanh to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m sau quy\u1ebft to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf ho\u1ea1ch thu h\u1ed3i v\u1ed1n.<\/p>\n<p><strong>\u0110i\u1ec1u 11. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian t\u1ea1m \u1ee9ng, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 trong k\u1ebf ho\u1ea1ch n\u0103m v\u00e0 th\u1edd<\/strong><strong>i h\u1ea1n ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n<p>1. V\u1ec1 th\u1eddi h\u1ea1n t\u1ea1m \u1ee9ng v\u1ed1n:<\/p>\n<p>K\u1ebf ho\u1ea1ch v\u1ed1n n\u0103m c\u1ee7a d\u1ef1 \u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ea1m \u1ee9ng trong n\u0103m k\u1ebf ho\u1ea1ch ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m k\u1ebf ho\u1ea1ch (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1m \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 th\u00ec \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 01 n\u0103m sau).<\/p>\n<p>2. Th\u1eddi h\u1ea1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh:<\/p>\n<p>K\u1ebf ho\u1ea1ch v\u1ed1n n\u0103m c\u1ee7a d\u1ef1 \u00e1n ch\u1ec9 thanh to\u00e1n cho kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c nghi\u1ec7m thu \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m k\u1ebf ho\u1ea1ch; th\u1eddi h\u1ea1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 01 n\u0103m sau (trong \u0111\u00f3 c\u00f3 thanh to\u00e1n \u0111\u1ec3 thu h\u1ed3i v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng).<\/p>\n<p>3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ef1 \u00e1n c\u1ea7n thi\u1ebft ph\u1ea3i k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 thanh to\u00e1n sang n\u0103m sau, ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p:<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng c\u1ee7a B\u1ed9, ng\u00e0nh trung \u01b0\u01a1ng; v\u1ed1n b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau c\u1ee7a ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng cho \u0111\u1ecba ph\u01b0\u01a1ng, vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 thanh to\u00e1n sang n\u0103m sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 3 \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 trong c\u00e2n \u0111\u1ed1i ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng, vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 thanh to\u00e1n sang n\u0103m sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 46 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m.<\/p>\n<p>4. Th\u1eddi h\u1ea1n ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0, c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng (ho\u1eb7c d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng) v\u00e0 s\u1ed1 ti\u1ec1n ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m so\u00e1t, thanh to\u00e1n cho d\u1ef1 \u00e1n v\u00e0 thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>M\u1ee5c 3. <\/strong><strong>\u0110I\u1ec0U CH\u1ec8NH K\u1ebe HO\u1ea0CH V\u1ed0N \u0110\u1ea6U T\u01af<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 12. \u0110i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<p>1. C\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch:<\/p>\n<p>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m.<\/p>\n<p>2. Nguy\u00ean t\u1eafc \u0111i\u1ec1u ch\u1ec9nh:<\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o cho c\u00e1c d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n m\u1ee5c ti\u00eau theo k\u1ebf ho\u1ea1ch, h\u1ea1n ch\u1ebf vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n sang n\u0103m sau; C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n th\u1ef1c t\u1ebf, c\u00e1c B\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p r\u00e0 so\u00e1t ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n v\u00e0 m\u1ee5c ti\u00eau \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c d\u1ef1 \u00e1n trong n\u0103m \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0; \u0111i\u1ec1u chuy\u1ec3n v\u1ed1n t\u1eeb c\u00e1c d\u1ef1 \u00e1n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n sang c\u00e1c d\u1ef1 \u00e1n c\u00f3 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n trong n\u0103m k\u1ebf ho\u1ea1ch, \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 t\u1ed5ng m\u1ee9c v\u1ed1n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n c\u1ee7a t\u1eebng d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p>Tr\u01b0\u1edbc khi g\u1eedi k\u1ebf ho\u1ea1ch \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eebng d\u1ef1 \u00e1n c\u00e1c B\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ch\u1ec9 \u0111\u1ea1o ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u thanh to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ed1 v\u1ed1n thu\u1ed9c k\u1ebf ho\u1ea1ch n\u0103m \u0111\u00e3 thanh to\u00e1n cho d\u1ef1 \u00e1n, x\u00e1c \u0111\u1ecbnh s\u1ed1 v\u1ed1n c\u00f2n d\u01b0 do kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, \u0111\u1ea3m b\u1ea3o cho k\u1ebf ho\u1ea1ch c\u1ee7a d\u1ef1 \u00e1n sau khi \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng th\u1ea5p h\u01a1n s\u1ed1 v\u1ed1n Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 thanh to\u00e1n. C\u00e1c B\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u gi\u1ea3i ng\u00e2n v\u00e0 s\u1ed1 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n<p>3. Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh: Sau khi th\u1ef1c hi\u1ec7n c\u00e1c nguy\u00ean t\u1eafc n\u00eau tr\u00ean, c\u00e1c B\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p g\u1eedi k\u1ebf ho\u1ea1ch \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f3 chi ti\u1ebft t\u1eebng d\u1ef1 \u00e1n cho B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng v\u00e0 v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng), g\u1eedi c\u01a1 quan k\u1ebf ho\u1ea1ch v\u00e0 \u0111\u1ea7u t\u01b0, c\u01a1 quan t\u00e0i ch\u00ednh (\u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng). C\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i ngu\u1ed3n v\u1ed1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2015\/N\u0110-CP ng\u00e0y 10\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 K\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n v\u00e0 h\u1eb1ng n\u0103m v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/p>\n<p>4. Sau khi \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0: C\u00e1c B\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p g\u1eedi c\u00f4ng v\u0103n ph\u00e2n b\u1ed5 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 cho c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 k\u1ebf ho\u1ea1ch \u0111\u1ed3ng c\u1ea5p. Vi\u1ec7c th\u1ea9m tra \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n b\u1ed5 v\u1ed1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n nh\u01b0 \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0.<\/p>\n<p><em>(M\u1eab<\/em><em>u bi\u1ec3u \u0111i\u1ec1u ch\u1ec9nh ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 theo ph\u1ee5 l<\/em><em>\u1ee5c s\u1ed1 02 k\u00e8m theo)<\/em><\/p>\n<p><strong>M\u1ee5c 4. <\/strong><strong>CH\u1ebe \u0110\u1ed8 B\u00c1O C\u00c1O, KI\u1ec2M TRA, QUY\u1ebeT TO\u00c1N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 13. B\u00e1o c\u00e1o<\/strong><\/p>\n<p>1. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, c\u00e1c B\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 99\/2013\/TT-BTC ng\u00e0y 26\/7\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, v\u1ed1n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/p>\n<p>2. \u0110\u1ed1i v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/p>\n<p>&#8211; Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>&#8211; K\u1ebft th\u00fac n\u0103m k\u1ebf ho\u1ea1ch, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 b\u00e1o c\u00e1o c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ed3ng c\u1ea5p theo quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi x\u00e1c nh\u1eadn s\u1ed1 thanh to\u00e1n trong n\u0103m, lu\u1ef9 k\u1ebf s\u1ed1 thanh to\u00e1n t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn h\u1ebft ni\u00ean \u0111\u1ed9 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho t\u1eebng d\u1ef1 \u00e1n do ch\u1ee7 \u0111\u1ea7u t\u01b0 l\u1eadp.<\/p>\n<p><strong>\u0110i\u1ec1u 14. Ki\u1ec3m tra<\/strong><\/p>\n<p>1. Ch\u1ee7 \u0111\u1ea7u t\u01b0 t\u1ef1 th\u1ef1c hi\u1ec7n ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo c\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd.<\/p>\n<p>2. C\u00e1c B\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, c\u01a1 quan t\u00e0i ch\u00ednh, \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t ki\u1ec3m tra c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, nh\u00e0 th\u1ea7u tham gia d\u1ef1 \u00e1n v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n t\u1ea1m \u1ee9ng, v\u1ed1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>3. C\u01a1 quan t\u00e0i ch\u00ednh c\u00e1c c\u1ea5p \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t ki\u1ec3m tra Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>4. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao.<\/p>\n<p><strong>\u0110i\u1ec1u 15. Quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<p>Vi\u1ec7c quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 h\u00e0ng n\u0103m v\u00e0 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p><strong>M\u1ee5<\/strong><strong>c 5. <\/strong><strong>TR\u00c1CH NHI\u1ec6M, QUY\u1ec0N H\u1ea0N C\u1ee6A C\u00c1C C\u01a0 QUAN C\u00d3 LI\u00caN QUAN<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 16. \u0110\u1ed1i v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<p>1. Th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh. Ch\u1ea5p h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0.<\/p>\n<p>2. Th\u1ef1c hi\u1ec7n vi\u1ec7c nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng, l\u1eadp h\u1ed3 s\u01a1 thanh to\u00e1n v\u00e0 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n cho nh\u00e0 th\u1ea7u theo th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>3. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea5u th\u1ea7u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn; Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, \u0111\u01a1n gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n; \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 cung c\u1ea5p cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>4. B\u00e1o c\u00e1o k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh cho c\u01a1 quan quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan; cung c\u1ea5p \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, t\u00ecnh h\u00ecnh theo quy \u0111\u1ecbnh cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 thanh to\u00e1n v\u1ed1n; ch\u1ecbu s\u1ef1 ki\u1ec3m tra c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>5. Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n v\u1ed1n t\u1ea1m \u1ee9ng v\u00e0 thu h\u1ed3i t\u1ea1m \u1ee9ng c\u1ee7a c\u00e1c nh\u00e0 th\u1ea7u, ph\u1ea3i ki\u1ec3m tra tr\u01b0\u1edbc, trong v\u00e0 sau khi th\u1ef1c hi\u1ec7n \u1ee9ng v\u1ed1n cho c\u00e1c nh\u00e0 th\u1ea7u. H\u1eb1ng qu\u00fd c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n t\u1ea1m \u1ee9ng v\u1ed1n, thu h\u1ed3i t\u1ea1m \u1ee9ng v\u1ed1n.<\/p>\n<p>6. Th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n \u0111\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0; quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. H\u1ebft n\u0103m k\u1ebf ho\u1ea1ch, l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i ch\u1ee7 \u0111\u1ea7u t\u01b0 giao d\u1ecbch tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 02 n\u0103m sau \u0111\u1ec3 x\u00e1c nh\u1eadn (theo m\u1eabu bi\u1ec3u t\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 06 k\u00e8m theo).<\/p>\n<p>7. \u0110\u01b0\u1ee3c y\u00eau c\u1ea7u thanh to\u00e1n v\u1ed1n khi \u0111\u00e3 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 y\u00eau c\u1ea7u Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc tr\u1ea3 l\u1eddi v\u00e0 gi\u1ea3i th\u00edch nh\u1eefng n\u1ed9i dung ch\u01b0a tho\u1ea3 \u0111\u00e1ng trong vi\u1ec7c thanh to\u00e1n v\u1ed1n.<\/p>\n<p><strong>\u0110i\u1ec1u 17. \u0110\u1ed1i v\u1edbi c\u00e1c B\u1ed9 v\u00e0 \u1ee6y ban nh\u00e2<\/strong><strong>n d\u00e2<\/strong><strong>n c\u00e1c t\u1ec9nh, huy\u1ec7n<\/strong><\/p>\n<p>1. H\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, \u0111\u00f4n \u0111\u1ed1c c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0, ti\u1ebfp nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00fang m\u1ee5c \u0111\u00edch, \u0111\u00fang ch\u1ebf \u0111\u1ed9 Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. Trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c giao, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ch\u00ednh ph\u1ee7 v\u00e0 ph\u00e1p lu\u1eadt nh\u00e0 n\u01b0\u1edbc v\u1ec1 nh\u1eefng quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/p>\n<p><strong>\u0110i\u1ec1u 18. \u0110\u1ed1i v\u1edbi c\u01a1 quan t\u00e0i ch\u00ednh c\u00e1c c\u1ea5p<\/strong><\/p>\n<p>1. Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 b\u00e1o c\u00e1o, quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>2. Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng h\u01b0\u1edbng d\u1eabn v\u00e0 ki\u1ec3m tra c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u00e1c nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0, t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0, t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 c\u00f3 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m, ra quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i c\u00e1c kho\u1ea3n, n\u1ed9i dung chi sai ch\u1ebf \u0111\u1ed9 Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>3. \u0110\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ch\u1ee7 \u0111\u1ea7u t\u01b0 cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00e0i ch\u00ednh \u0111\u1ea7u t\u01b0, bao g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 cho th\u1ea9m \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 b\u1ed1 tr\u00ed k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 h\u00e0ng n\u0103m, c\u00e1c t\u00e0i li\u1ec7u b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 th\u00f4ng tin b\u00e1o c\u00e1o, c\u00e1c t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 th\u1ea9m tra quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>\u0110i\u1ec1u 19. \u0110\u1ed1i v\u1edbi Kho b\u1ea1<\/strong><strong>c Nh\u00e0 n\u01b0\u1edbc<\/strong><\/p>\n<p>1. H\u01b0\u1edbng d\u1eabn ch\u1ee7 \u0111\u1ea7u t\u01b0 m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>2. Ki\u1ec3m so\u00e1t, thanh to\u00e1n v\u1ed1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 cho d\u1ef1 \u00e1n khi \u0111\u00e3 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh.<\/p>\n<p>3. Ban h\u00e0nh quy tr\u00ecnh thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t trong h\u1ec7 th\u1ed1ng Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. T\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t, thanh to\u00e1n v\u1ed1n theo quy tr\u00ecnh nghi\u1ec7p v\u1ee5, thanh to\u00e1n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, thu\u1eadn ti\u1ec7n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 nh\u01b0ng \u0111\u1ea3m b\u1ea3o \u0111\u01a1n gi\u1ea3n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>4. C\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n cho ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n gi\u1ea3m thanh to\u00e1n ho\u1eb7c t\u1eeb ch\u1ed1i thanh to\u00e1n, tr\u1ea3 l\u1eddi c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 trong vi\u1ec7c thanh to\u00e1n v\u1ed1n.<\/p>\n<p>5. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ki\u1ec3m so\u00e1t thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u00e1c t\u00e0i li\u1ec7u do ch\u1ee7 \u0111\u1ea7u t\u01b0 cung c\u1ea5p v\u00e0 theo nguy\u00ean t\u1eafc thanh to\u00e1n \u0111\u00e3 quy \u0111\u1ecbnh, kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u; kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c \u0111\u01a1n gi\u00e1, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n tr\u00e1i v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xem x\u00e9t l\u1ea1i v\u00e0 n\u00eau r\u00f5 \u00fd ki\u1ebfn \u0111\u1ec1 xu\u1ea5t. N\u1ebfu qu\u00e1 th\u1eddi gian quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi m\u00e0 th\u1ea5y ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u1ea3i b\u00e1o c\u00e1o l\u00ean c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cao h\u01a1n v\u00e0 b\u00e1o c\u00e1o c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t, x\u1eed l\u00fd.<\/p>\n<p>6. Th\u01b0\u1eddng xuy\u00ean \u0111\u00f4n \u0111\u1ed1c c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m \u1ee9ng v\u00e0 thu h\u1ed3i v\u1ed1n t\u1ea1m \u1ee9ng, ph\u1ed1i h\u1ee3p v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng \u0111\u1ec3 thu h\u1ed3i ngay nh\u1eefng kho\u1ea3n t\u1ed3n \u0111\u1ecdng ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/p>\n<p>7. \u0110\u00f4n \u0111\u1ed1c ch\u1ee7 \u0111\u1ea7u t\u01b0 thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m c\u00f4ng n\u1ee3 khi d\u1ef1 \u00e1n \u0111\u00e3 quy\u1ebft to\u00e1n v\u00e0 t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n. \u0110\u1ed3ng th\u1eddi h\u00e0ng n\u0103m b\u00e1o c\u00e1o v\u1ec1 c\u01a1 quan t\u00e0i ch\u00ednh t\u00ecnh h\u00ecnh t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c th\u1ef1c hi\u1ec7n.<\/p>\n<p>8. Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 th\u00f4ng tin b\u00e1o c\u00e1o v\u00e0 quy\u1ebft to\u00e1n s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/p>\n<p>9. \u0110\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u ch\u1ee7 \u0111\u1ea7u t\u01b0 cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n.<\/p>\n<p>10. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ki\u1ec3m tra theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. \u0110\u01b0\u1ee3c ph\u00e9p t\u1ea1m ng\u1eebng thanh to\u00e1n v\u1ed1n ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 thu h\u1ed3i s\u1ed1 v\u1ed1n s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, sai \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c tr\u00e1i v\u1edbi ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd.<\/p>\n<p>11. Kh\u00f4ng tham gia v\u00e0o c\u00e1c H\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu \u1edf c\u00e1c c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n.<\/p>\n<p>12. H\u1ebft n\u0103m k\u1ebf ho\u1ea1ch, x\u00e1c nh\u1eadn s\u1ed1 thanh to\u00e1n trong n\u0103m, lu\u1ef9 k\u1ebf s\u1ed1 thanh to\u00e1n t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn h\u1ebft ni\u00ean \u0111\u1ed9 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho t\u1eebng d\u1ef1 \u00e1n ho\u1eb7c x\u00e1c nh\u1eadn s\u1ed1 v\u1ed1n \u0111\u00e3 thanh to\u00e1n theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd; \u0111\u1ed1i v\u1edbi v\u1ed1n ngo\u00e0i n\u01b0\u1edbc, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc x\u00e1c nh\u1eadn theo s\u1ed1 li\u1ec7u \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng, thanh to\u00e1n c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn (ph\u1ee5 l\u1ee5c s\u1ed1 06 k\u00e8m theo).<\/p>\n<p>13. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 vi\u1ec7c ki\u1ec3m so\u00e1t thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><a name=\"bookmark0\"><\/a><strong>Ch\u01b0\u01a1ng III<\/strong><\/p>\n<p align=\"center\"><strong>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 20. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/strong><\/p>\n<p>1. C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1m \u1ee9ng, thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp t\u1ea1i \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 37\/2015\/N\u0110-CP ng\u00e0y 22\/4\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p>2. Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 86\/2011\/TT-BTC ng\u00e0y 17\/6\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 v\u1ed1n s\u1ef1 nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p><a name=\"bookmark1\"><\/a><strong>\u0110i\u1ec1u 21. \u0110i\u1ec1u kho\u1ea3n th<\/strong><strong>i<\/strong><strong> h\u00e0nh<\/strong><\/p>\n<p>1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05 th\u00e1ng 3 n\u0103m 2016. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 86\/2011\/TT-BTC ng\u00e0y 17\/6\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 v\u1ed1n s\u1ef1 nghi\u1ec7p c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf b\u1eb1ng v\u0103n b\u1ea3n m\u1edbi th\u00ec s\u1ebd \u00e1p d\u1ee5ng theo c\u00e1c v\u0103n b\u1ea3n m\u1edbi \u0111\u00f3.<\/p>\n<p>3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho ph\u00f9 h\u1ee3p.\/.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 327px;\">&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<\/em><\/strong><br \/>\n&#8211; Ban b\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<br \/>\n&#8211; Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br \/>\n&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br \/>\n&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i; V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao; T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao; Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<br \/>\n&#8211; C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3; c\u00e1c T\u1ed5ng C\u00f4ng ty, T\u1eadp \u0110o\u00e0n kinh t\u1ebf nh\u00e0 n\u01b0\u1edbc;<br \/>\n&#8211; H\u0110ND, UBND t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<br \/>\n&#8211; S\u1edf T\u00e0i ch\u00ednh; KBNN c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<br \/>\n&#8211; C\u00f4ng b\u00e1o;<br \/>\n&#8211; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n &#8211; B\u1ed9 T\u01b0 ph\u00e1p;<br \/>\n&#8211; C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<br \/>\n&#8211; C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh;<br \/>\n&#8211; L\u01b0u: VT, V\u1ee5 \u0110T, (400).<\/td>\n<td style=\"width: 263px;\">\n<p align=\"center\"><strong>KT. B\u1ed8 TR\u01af\u1edeNG<br \/>\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/p>\n<p><strong>Hu\u1ef3nh Quang H\u1ea3i<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>H\u1ec6 TH\u1ed0NG M\u1eaaU BI\u1ec2U<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08<\/em><em>\/2016\/TT-BTC ng\u00e0y 18<\/em><em>\/01\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Quy \u0111\u1ecbnh v\u1ec1 <\/em><em>qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\"><strong>TT<\/strong><\/p>\n<\/td>\n<td style=\"width: 23.0%;\">\n<p align=\"center\"><strong>S\u1ed1 ph\u1ee5 l\u1ee5c<\/strong><\/p>\n<\/td>\n<td style=\"width: 68.3%;\">\n<p align=\"center\"><strong>T\u00ean m\u1eabu\/ph\u1ee5 l\u1ee5c<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">M\u1eabu s\u1ed1 1-A<\/td>\n<td style=\"width: 68.3%;\">M\u1eabu v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c B\u1ed9, ng\u00e0nh Trung \u01b0\u01a1ng qu\u1ea3n l\u00fd.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">M\u1eabu s\u1ed1 1-B<\/td>\n<td style=\"width: 68.3%;\">M\u1eabu v\u0103n b\u1ea3n th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">M\u1eabu s\u1ed1 1-C<\/td>\n<td style=\"width: 68.3%;\">M\u1eabu v\u0103n b\u1ea3n th\u1ea9m tra ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c B\u1ed9, ng\u00e0nh Trung \u01b0\u01a1ng qu\u1ea3n l\u00fd.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">M\u1eabu s\u1ed1 1-D<\/td>\n<td style=\"width: 68.3%;\">M\u1eabu v\u0103n b\u1ea3n b\u00e1o c\u00e1o th\u1ea9m tra ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a S\u1edf T\u00e0i ch\u00ednh\/Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 01<\/td>\n<td style=\"width: 68.3%;\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m&#8230;<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 02<\/td>\n<td style=\"width: 68.3%;\">K\u1ebf ho\u1ea1ch \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m&#8230;<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\" rowspan=\"2\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 03.a<\/td>\n<td style=\"width: 68.3%;\">B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 03.b<\/td>\n<td style=\"width: 68.3%;\">B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 04<\/td>\n<td style=\"width: 68.3%;\">B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 05<\/td>\n<td style=\"width: 68.3%;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 8.7%;\">\n<p align=\"center\">10<\/p>\n<\/td>\n<td style=\"width: 23.0%;\">Ph\u1ee5 l\u1ee5c s\u1ed1 06<\/td>\n<td style=\"width: 68.3%;\">B\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m&#8230;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>M\u1eaa<\/strong><strong>U S\u1ed0 01<\/strong><strong>-A<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 223px;\">\n<p align=\"center\"><strong>B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><br \/>\n<strong>&#8212;&#8212;-<\/strong><\/p>\n<\/td>\n<td style=\"width: 367px;\">\n<p align=\"center\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 223px;\">S\u1ed1: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\/\u2026\u2026..<br \/>\n<em>V\/v th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u2026\u2026.<\/em><\/td>\n<td style=\"width: 367px;\">\n<p align=\"right\"><em>\u2026\u2026\u2026\u2026\u2026\u2026<\/em><em>, ng\u00e0y \u2026. <\/em><em>th\u00e1ng \u2026<\/em><em> n\u0103m 20\u2026<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>K\u00ednh g\u1eedi:<\/strong> B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0<\/p>\n<p>Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 \u2026\u2026\u2026\u2026 ng\u00e0y \u2026\u2026\u2026.. c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c \u2026\u2026.. (theo \u0111\u1ec1 ngh\u1ecb t\u1ea1i v\u0103n b\u1ea3n s\u1ed1 \u2026\u2026. ng\u00e0y \u2026\u2026.. c\u1ee7a B\u1ed9, ng\u00e0nh &#8230;); B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n<p>1. V\u1ec1 s\u1ef1 c\u1ea7n thi\u1ebft \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n; s\u1ef1 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau chi\u1ebfn l\u01b0\u1ee3c, quy ho\u1ea1ch, k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c duy\u1ec7t;<\/p>\n<p>2. V\u1ec1 h\u1ed3 s\u01a1 \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0:<\/p>\n<p>Xem x\u00e9t t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 \u0111\u1ec1 xu\u1ea5t ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n so v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn;<\/p>\n<p>3. V\u1ec1 quy m\u00f4, d\u1ef1 ki\u1ebfn t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n:<\/p>\n<p>3.1. X\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p v\u1ec1 quy m\u00f4, t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 so v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n<p>3.2. X\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a ti\u1ebfn \u0111\u1ed9 tri\u1ec3n khai th\u1ef1c hi\u1ec7n v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf v\u00e0 kh\u1ea3 n\u0103ng huy \u0111\u1ed9ng c\u00e1c ngu\u1ed3n l\u1ef1c theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u0111\u1ea3m b\u1ea3o \u0111\u1ea7u t\u01b0 t\u1eadp trung hi\u1ec7u qu\u1ea3.<\/p>\n<p>4. V\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n:<\/p>\n<p>4.1. X\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p v\u1ec1 ngu\u1ed3n v\u1ed1n \u0111\u1ec1 xu\u1ea5t so v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 l\u1eadp k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n trong t\u1eebng giai \u0111o\u1ea1n; Vi\u1ec7c s\u1eed d\u1ee5ng v\u1ed1n c\u1ee7a d\u1ef1 \u00e1n c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 ng\u00e2n s\u00e1ch theo ng\u00e0nh, l\u0129nh v\u1ef1c.<\/p>\n<p>4.2. X\u00e1c \u0111\u1ecbnh kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n trong k\u1ebf ho\u1ea1ch trung h\u1ea1n; T\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c ngu\u1ed3n v\u1ed1n h\u1ee3p ph\u00e1p kh\u00e1c ngo\u00e0i ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u1ef1 \u00e1n kh\u1ea3 thi.<\/p>\n<p>5. \u00dd ki\u1ebfn kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>\u0110\u1ec1 ngh\u1ecb B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u, t\u1ed5ng h\u1ee3p.\/.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 295px;\">&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<\/em><\/strong><br \/>\n&#8211; Nh\u01b0 tr\u00ean;<br \/>\n&#8211; B\u1ed9, ng\u00e0nh<br \/>\n&#8211; L\u01b0u:&#8230;.<\/td>\n<td style=\"width: 295px;\">\n<p align=\"center\"><strong>KT. B\u1ed8 TR\u01af\u1edeNG<br \/>\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><br \/>\n<em>(k\u00fd, \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>M\u1eaa<\/strong><strong>U S\u1ed0 01<\/strong><strong>-B<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 223px;\">\n<p align=\"center\"><strong>C\u01a0 QUAN TH\u1ea8M \u0110\u1ecaNH<\/strong><br \/>\n<strong>&#8212;&#8212;-<\/strong><\/p>\n<\/td>\n<td style=\"width: 367px;\">\n<p align=\"center\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 223px;\">S\u1ed1: \u00a0\u00a0\u00a0\u00a0\u00a0\/\u2026\u2026..<br \/>\n<em>V\/v th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n<\/em><\/td>\n<td style=\"width: 367px;\">\n<p align=\"right\"><em>\u2026., <\/em><em>ng\u00e0y &#8230;. th\u00e1ng&#8230;. n\u0103m 20&#8230;<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>K\u00ednh g\u1eedi:<\/strong> C\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh ngu\u1ed3n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i v\u1ed1n<\/p>\n<p>Tr\u1ea3 l\u1eddi v\u0103n b\u1ea3n s\u1ed1 \u2026\u2026\u2026. ng\u00e0y \u2026\u2026\u2026 c\u1ee7a (t\u00ean C\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh) v\u1ec1 vi\u1ec7c \u2026\u2026\u2026; c\u01a1 quan t\u00e0i ch\u00ednh <em>(B\u1ed9 T\u00e0i ch\u00ednh, S\u1edf T\u00e0i ch\u00ednh ho\u1eb7c ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K<\/em><em>\u1ebf <\/em><em>ho\u1ea1ch)<\/em> c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n<p>1. V\u1ec1 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n:<\/p>\n<p>1.1. Xem x\u00e9t, c\u00f3 \u00fd ki\u1ebfn v\u1ec1 s\u1ef1 c\u1ea7n thi\u1ebft \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n; s\u1ef1 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p quy ho\u1ea1ch \u0111\u01b0\u1ee3c duy\u1ec7t.<\/p>\n<p>1.2. Xem x\u00e9t s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ed1i v\u1edbi \u00fd ki\u1ebfn c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n ho\u1eb7c Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n.<\/p>\n<p>1.3. S\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1ec1 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ea9m \u0111\u1ecbnh n\u1ed9i b\u1ed9;<\/p>\n<p>2. V\u1ec1 ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng v\u1ed1n:<\/p>\n<p>2.1. X\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n c\u00f3 thu\u1ed9c ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3 v\u1ed1n ho\u1eb7c c\u00f3 thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o theo ph\u00e2n c\u1ea5p ng\u00e2n s\u00e1ch;<\/p>\n<p>2.2. X\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n thu\u1ed9c ng\u00e0nh, l\u0129nh v\u1ef1c, ch\u01b0\u01a1ng tr\u00ecnh n\u00e0o \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed v\u1ed1n theo quy \u0111\u1ecbnh.<\/p>\n<p>3. V\u1ec1 chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0: X\u00e1c \u0111\u1ecbnh r\u00f5 d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u00e0 n\u01b0\u1edbc v\u1ec1 x\u00e2y d\u1ef1ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n<p>4. V\u1ec1 ngu\u1ed3n v\u1ed1n v\u00e0 m\u1ee9c v\u1ed1n:<\/p>\n<p>4.1. V\u1ec1 ngu\u1ed3n v\u1ed1n: s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ed1i v\u1edbi ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng v\u1ed1n; s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a d\u1ef1 \u00e1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3 v\u1ed1n ho\u1eb7c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o theo ph\u00e2n c\u1ea5p ng\u00e2n s\u00e1ch.<\/p>\n<p>4.2. V\u1ec1 m\u1ee9c v\u1ed1n: c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c v\u1ed1n t\u1ed1i \u0111a c\u00f3 th\u1ec3 b\u1ed1 tr\u00ed cho d\u1ef1 \u00e1n v\u00e0 th\u1eddi gian b\u1ed1 tr\u00ed v\u1ed1n.<\/p>\n<p>5. \u00dd ki\u1ebfn kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n<p>\u0110\u1ec1 ngh\u1ecb&#8230;. (t\u00ean c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ea9m \u0111\u1ecbnh) nghi\u00ean c\u1ee9u, t\u1ed5ng h\u1ee3p.\/.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 274px;\">&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<\/em><\/strong><br \/>\n&#8211; Nh\u01b0 tr\u00ean;<br \/>\n&#8211; C\u01a1 quan quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0;<br \/>\n&#8211; C\u01a1 quan li\u00ean quan kh\u00e1c;<br \/>\n&#8211; L\u01b0u:&#8230;.<\/td>\n<td style=\"width: 317px;\">\n<p align=\"center\"><strong>TH\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN TH\u1ea8M \u0110\u1ecaNH<\/strong><br \/>\n<em>(k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>M\u1eaa<\/strong><strong>U S\u1ed0 01<\/strong><strong>-C<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 223px;\">\n<p align=\"center\"><strong>B\u1ed8 T\u00c0I CH\u00cdNH<br \/>\n&#8212;&#8212;-<\/strong><\/p>\n<\/td>\n<td style=\"width: 367px;\">\n<p align=\"center\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 223px;\">S\u1ed1: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\/<br \/>\n<em>V\/v th\u1ea9m tra ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ngu\u1ed3n NSNN n\u0103m 20&#8230;<\/em><\/td>\n<td style=\"width: 367px;\">\n<p align=\"right\"><em>\u2026., <\/em><em>ng\u00e0y&#8230;. th\u00e1ng&#8230;. n\u0103m 20&#8230;<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>K\u00ednh g\u1eedi:<\/strong> B\u1ed9, ng\u00e0nh&#8230;.<\/p>\n<p>B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 &#8230; ng\u00e0y &#8230; c\u1ee7a <em>(B\u1ed9, ng\u00e0nh \u2026)<\/em> v\u1ec1 vi\u1ec7c ph\u00e2n b\u1ed5 chi ti\u1ebft k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 20&#8230;; c\u0103n c\u1ee9 c\u00e1c Quy\u1ebft \u0111\u1ecbnh: s\u1ed1 \u2026.. ng\u00e0y \u2026\u2026\u2026.. c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u2026\u2026\u2026\u2026 v\u00e0 s\u1ed1 \u2026\u2026\u2026. ng\u00e0y \u2026\u2026. c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c\u2026\u2026\u2026\u2026\u2026\u2026; B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n<p>1. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Quy\u1ebft \u0111\u1ecbnh: s\u1ed1 \u2026\u2026.. ng\u00e0y \u2026\u2026\u2026. c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u2026\u2026.. v\u00e0 s\u1ed1 \u2026\u2026. ng\u00e0y \u2026\u2026\u2026.. c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c \u2026\u2026\u2026\u2026; (danh m\u1ee5c k\u00e8m theo).<\/p>\n<p>Trong \u0111\u00f3: vi\u1ec7c ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch thu h\u1ed3i v\u1ed1n \u1ee9ng tr\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u1ee3 XDCB c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 ph\u00f9 h\u1ee3p quy\u1ebft \u0111\u1ecbnh giao k\u1ebf ho\u1ea1ch thu h\u1ed3i v\u1ed1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thu h\u1ed3i s\u1ed1 v\u1ed1n \u1ee9ng tr\u01b0\u1edbc k\u1ebf ho\u1ea1ch theo s\u1ed1 gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf \u0111\u1ebfn h\u1ebft th\u1eddi gian quy \u0111\u1ecbnh v\u00e0 thanh to\u00e1n n\u1ee3 XDCB theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>\u0110\u1ec1 ngh\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t, thanh to\u00e1n cho c\u00e1c d\u1ef1 \u00e1n n\u00eau tr\u00ean theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 (danh m\u1ee5c k\u00e8m theo), trong \u0111\u00f3:<\/p>\n<p>&#8211; Ch\u01b0a ph\u00f9 h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng: <em>(ch\u01b0a \u0111\u00fang ch\u01b0\u01a1ng tr\u00ecnh, ng\u00e0nh &#8230;.)<\/em><\/p>\n<p>&#8211; Ch\u01b0a \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0; ch\u01b0a ph\u00e2n b\u1ed5 chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ch\u01b0a ph\u00e2n b\u1ed5 chi ti\u1ebft cho c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n <em>(ODA ho\u1eb7c v<\/em><em>\u1ed1<\/em><em>n CTMT)<\/em>&#8230;<\/p>\n<p>\u0110\u1ec1 ngh\u1ecb c\u00e1c B\u1ed9, ng\u00e0nh &#8230; c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh ph\u00e2n b\u1ed5 l\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh.\/.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 295px;\">&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<\/em><\/strong><br \/>\n&#8211; Nh\u01b0 tr\u00ean;<br \/>\n&#8211; Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc (\u0111\u1ec3 th\u1ef1c hi\u1ec7n);<br \/>\n&#8211; B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<br \/>\n&#8211; L\u01b0u:.<\/td>\n<td style=\"width: 295px;\">\n<p align=\"center\"><strong>KT. B\u1ed8 TR\u01af\u1edeNG<br \/>\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><br \/>\n<em>(k\u00fd, \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>M\u1eaa<\/strong><strong>U S\u1ed0<\/strong><strong> 01-D<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 223px;\">\n<p align=\"center\"><strong>S\u1ede T\u00c0I CH\u00cdNH (PH\u00d2NG T\u00c0I CH\u00cdNH &#8211; K\u1ebe <\/strong><strong>HO\u1ea0CH)<br \/>\n&#8212;&#8212;-<\/strong><\/p>\n<\/td>\n<td style=\"width: 367px;\">\n<p align=\"center\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 223px;\">S\u1ed1:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \/<br \/>\n<em>V\/v b\u00e1o c\u00e1o th<\/em><em>\u1ea9<\/em><em>m tra ph\u00e2n b<\/em><em>\u1ed5 <\/em><em>k\u1ebf ho\u1ea1ch v<\/em><em>\u1ed1<\/em><em>n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ngu\u1ed3n NSNN n\u0103m 20..<\/em><\/td>\n<td style=\"width: 367px;\">\n<p align=\"right\"><em>\u2026..<\/em><em>, ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m 20..<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>K\u00ednh g\u1eedi:<\/strong> \u1ee6y ban nh\u00e2n d\u00e2n&#8230;<\/p>\n<p>S\u1edf T\u00e0i ch\u00ednh (Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch) nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\u2026\u2026 c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n \u2026\u2026. v\u1ec1 vi\u1ec7c \u2026\u2026; c\u0103n c\u1ee9 c\u00e1c Quy\u1ebft \u0111\u1ecbnh (\u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3): s\u1ed1 \u2026\u2026.. ng\u00e0y \u2026\u2026.. c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u2026\u2026\u2026. v\u00e0 s\u1ed1 \u2026.. ng\u00e0y \u2026\u2026. c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u1ec1 vi\u1ec7c \u2026\u2026\u2026\u2026..; S\u1edf T\u00e0i ch\u00ednh (Ph\u00f2ng T\u00e0i ch\u00ednh &#8211; K\u1ebf ho\u1ea1ch) b\u00e1o c\u00e1o \u1ee6y ban nh\u00e2n d\u00e2n&#8230; nh\u01b0 sau:<\/p>\n<p>1. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 (theo danh m\u1ee5c k\u00e8m theo).<\/p>\n<p>Trong \u0111\u00f3 khi th\u1ea9m tra c\u1ea7n l\u01b0u \u00fd:<\/p>\n<p>&#8211; C\u00e1c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng h\u1ed7 tr\u1ee3 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Quy\u1ebft \u0111\u1ecbnh giao k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 h\u1eb1ng n\u0103m c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 (n\u00eau tr\u00ean);<\/p>\n<p>Vi\u1ec7c ph\u00e2n b\u1ed5 k\u1ebf ho\u1ea1ch thu h\u1ed3i v\u1ed1n \u1ee9ng tr\u01b0\u1edbc v\u00e0 x\u1eed l\u00fd n\u1ee3 XDCB c\u1ee7a c\u00e1c ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 ph\u00f9 h\u1ee3p quy\u1ebft \u0111\u1ecbnh giao k\u1ebf ho\u1ea1ch thu h\u1ed3i v\u1ed1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thu h\u1ed3i s\u1ed1 v\u1ed1n \u1ee9ng tr\u01b0\u1edbc k\u1ebf ho\u1ea1ch theo s\u1ed1 gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf \u0111\u1ebfn h\u1ebft th\u1eddi gian quy \u0111\u1ecbnh v\u00e0 thanh to\u00e1n n\u1ee3 XDCB theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>\u0110\u1ec1 ngh\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t, thanh to\u00e1n cho c\u00e1c d\u1ef1 \u00e1n n\u00eau tr\u00ean theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 (theo danh m\u1ee5c k\u00e8m theo), trong \u0111\u00f3:<\/p>\n<p>&#8211; Ch\u01b0a ph\u00f9 h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng: <em>(<\/em><em>ch\u01b0a \u0111\u00fang ch\u01b0\u01a1ng tr\u00ecnh, ng\u00e0nh &#8230;.)<\/em><\/p>\n<p>&#8211; Ch\u01b0a \u0111\u1ee7 th\u1ee7 t\u1ee5c \u0111\u1ea7u t\u01b0; ch\u01b0a ph\u00e2n b\u1ed5 chi ti\u1ebft theo m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ch\u01b0a ph\u00e2n b\u1ed5 chi ti\u1ebft cho c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n (ODA ho\u1eb7c v\u1ed1n CTMT)&#8230;<\/p>\n<p>&#8211; \u0110\u1ec1 ngh\u1ecb \u1ee6y ban nh\u00e2n d\u00e2n&#8230; ch\u1ec9 \u0111\u1ea1o c\u00e1c \u0111\u01a1n v\u1ecb ch\u1ee9c n\u0103ng ho\u00e0n ch\u1ec9nh ph\u00e2n b\u1ed5 theo \u0111\u00fang quy \u0111\u1ecbnh.\/.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 295px;\">&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<\/em><\/strong><br \/>\n&#8211; Nh\u01b0 tr\u00ean;<br \/>\n&#8211; C\u01a1 quan t\u00e0i ch\u00ednh c\u1ea5p tr\u00ean;<br \/>\n&#8211; Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc (\u0111\u1ec3 th\u1ef1c hi\u1ec7n);<br \/>\n&#8211; S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<br \/>\n&#8211; L\u01b0u:<\/td>\n<td style=\"width: 295px;\">\n<p align=\"center\"><strong>TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/strong><br \/>\n<em>(k\u00fd, \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 53.92%;\"><strong>B\u1ed8, NG\u00c0NH&#8230;. (UBND T\u1ec8NH, TH\u00c0NH PH\u1ed0<\/strong><strong>&#8230;)<\/strong><\/td>\n<td style=\"width: 46.08%;\">\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c s\u1ed1 01<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>K\u1ebe HO\u1ea0CH V\u1ed0N \u0110\u1ea6U T\u01af NGU\u1ed2N NSNN N\u0102M\u2026\u2026.<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1: 08\/<\/em><em>2016\/TT-BTC ng\u00e0y 1<\/em><em>8 th\u00e1ng 01 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<p align=\"right\"><strong><em>\u0110\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3<\/em><\/strong><strong><em>ng<\/em><\/strong><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 3.82%;\" rowspan=\"4\">\n<p align=\"center\">STT<\/p>\n<\/td>\n<td style=\"width: 19.56%;\" rowspan=\"4\">\n<p align=\"center\">N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"width: 4.7%;\" rowspan=\"4\">\n<p align=\"center\">\u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n<td style=\"width: 5.62%;\" rowspan=\"4\">\n<p align=\"center\">\u0110\u1ecba \u0111i\u1ec3m m\u1edf t\u00e0i kho\u1ea3n c\u1ee7a d\u1ef1 \u00e1n (chi ti\u1ebft \u0111\u1ebfn qu\u1eadn, huy\u1ec7n)<\/p>\n<\/td>\n<td style=\"width: 3.9%;\" rowspan=\"4\">\n<p align=\"center\">Ch\u1ee7 \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td style=\"width: 3.68%;\" rowspan=\"4\">\n<p align=\"center\">M\u00e3 s\u1ed1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td style=\"width: 5.62%;\" rowspan=\"4\">\n<p align=\"center\">M\u00e3 ng\u00e0nh kinh t\u1ebf (lo\u1ea1i, kho\u1ea3n)<\/p>\n<\/td>\n<td style=\"width: 4.6%;\" rowspan=\"4\">\n<p align=\"center\">N\u0103ng l\u1ef1c thi\u1ebft k\u1ebf<\/p>\n<\/td>\n<td style=\"width: 4.9%;\" rowspan=\"4\">\n<p align=\"center\">Th\u1eddi gian kh\u1edfi c\u00f4ng v\u00e0 ho\u00e0n th\u00e0nh<\/p>\n<\/td>\n<td style=\"width: 14.84%;\" colspan=\"3\">\n<p align=\"center\">Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n (*)<\/p>\n<\/td>\n<td style=\"width: 5.18%;\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n giai \u0111o\u1ea1n 20..-20&#8230;<\/p>\n<\/td>\n<td style=\"width: 5.18%;\" rowspan=\"4\">\n<p align=\"center\">V\u1ed1n \u0111\u00e3 thanh to\u00e1n t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn h\u1ebft k\u1ebf ho\u1ea1ch n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 14.48%;\" colspan=\"3\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m &#8230;<\/p>\n<\/td>\n<td style=\"width: 3.9%;\" rowspan=\"2\">\n<p align=\"center\">Ghi ch\u00fa<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.26%;\" rowspan=\"3\">\n<p align=\"center\">S\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m<\/p>\n<\/td>\n<td style=\"width: 9.6%;\" colspan=\"2\">\n<p align=\"center\">T\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td><\/td>\n<td colspan=\"3\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.54%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 5.06%;\" rowspan=\"2\">\n<p align=\"center\">Trong \u0111\u00f3: ph\u1ea7n v\u1ed1n NSNN<\/p>\n<\/td>\n<td rowspan=\"2\"><\/td>\n<td style=\"width: 4.54%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 9.94%;\" colspan=\"2\">\n<p align=\"center\">Trong \u0111\u00f3:<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.9%;\">\n<p align=\"center\">Thu h\u1ed3i v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 5.04%;\">\n<p align=\"center\">Tr\u1ea3 n\u1ee3 XDCB<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 4.7%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 5.62%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 3.9%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 3.68%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 5.62%;\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 4.6%;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 4.9%;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 5.26%;\">\n<p align=\"center\">10<\/p>\n<\/td>\n<td style=\"width: 4.54%;\">\n<p align=\"center\">11<\/p>\n<\/td>\n<td style=\"width: 5.06%;\">\n<p align=\"center\">12<\/p>\n<\/td>\n<td style=\"width: 5.18%;\">\n<p align=\"center\">13<\/p>\n<\/td>\n<td style=\"width: 5.18%;\">\n<p align=\"center\">14<\/p>\n<\/td>\n<td style=\"width: 4.54%;\">\n<p align=\"center\">15<\/p>\n<\/td>\n<td style=\"width: 4.9%;\">\n<p align=\"center\">16<\/p>\n<\/td>\n<td style=\"width: 5.04%;\">\n<p align=\"center\">17<\/p>\n<\/td>\n<td style=\"width: 3.9%;\">\n<p align=\"center\">0,18<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong>A<\/strong><\/p>\n<\/td>\n<td style=\"width: 19.56%;\"><strong>V<\/strong><strong>\u1ed1<\/strong><strong>n <\/strong><strong>\u0111<\/strong><strong>\u1ea7u t<\/strong><strong>\u01b0 <\/strong><strong>ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n<\/strong><strong>\u01b0\u1edb<\/strong><strong>c<\/strong><\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong>I<\/strong><\/p>\n<\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\"><strong>V\u1ed1n chu<\/strong><strong>\u1ea9<\/strong><strong>n b\u1ecb \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong>II<\/strong><\/p>\n<\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\"><strong>V\u1ed1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n<\/strong><\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong><em>1<\/em><\/strong><\/p>\n<\/td>\n<td style=\"width: 19.56%;\"><strong><em>Ng\u00e0nh &#8230;<\/em><\/strong><\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1.1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\"><em>D\u1ef1 \u00e1n nh\u00f3m A<\/em><\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1.2<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\"><em>D\u1ef1 \u00e1n nh\u00f3m B<\/em><\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1.3<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">\n<p align=\"center\"><em>D\u1ef1 \u00e1n nh\u00f3m <\/em><em>C<\/em><\/p>\n<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong><em>2<\/em><\/strong><\/p>\n<\/td>\n<td style=\"width: 19.56%;\"><strong><em>Ng\u00e0nh &#8230;<\/em><\/strong><\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong>B<\/strong><\/p>\n<\/td>\n<td style=\"width: 33.78%;\" colspan=\"4\"><strong>Ngu\u1ed3n v\u1ed1n CTMT v\u00e0 h\u1ed7 tr<\/strong><strong>\u1ee3 <\/strong><strong>c\u00f3 m\u1ee5c ti\u00eau&#8230;<\/strong><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\"><strong>C<\/strong><\/p>\n<\/td>\n<td style=\"width: 19.56%;\"><strong>Ngu<\/strong><strong>\u1ed3<\/strong><strong>n v<\/strong><strong>\u1ed1<\/strong><strong>n kh\u00e1c&#8230;<\/strong><\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 19.56%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.82%;\"><\/td>\n<td style=\"width: 19.56%;\"><\/td>\n<td style=\"width: 4.7%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td style=\"width: 3.68%;\"><\/td>\n<td style=\"width: 5.62%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.26%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 5.06%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.54%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 5.04%;\"><\/td>\n<td style=\"width: 3.9%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 48.54%;\">Ghi ch\u00fa : + Trong m\u1ed7i lo\u1ea1i d\u1ef1 \u00e1n (nh\u00f3m A, B, C) thu\u1ed9c m\u1ee5c A chia ra ho\u00e0n th\u00e0nh, chuy\u1ec3n ti\u1ebfp, kh\u1edfi c\u00f4ng m\u1edbi<\/p>\n<p>+ D\u1ef1 \u00e1n kh\u00f4ng c\u00f3 v\u1ed1n ngo\u00e0i n\u01b0\u1edbc chi ghi m\u1ed9t d\u00f2ng.<\/p>\n<p>+ C\u1ed9t 6 chi ghi m\u00e3 s\u1ed1 kho\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/td>\n<td style=\"width: 51.46%;\">\n<p align=\"center\"><em>&#8230;. ng\u00e0y&#8230; th\u00e1ng&#8230;.n\u0103m 20&#8230;<\/em><br \/>\n<strong>B\u1ed8 TR\u01af\u1edeNG (CH\u1ee6 T\u1ecaCH UBND T\u1ec8NH)<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd t\u00ean <\/em><em>ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5<\/em><em>u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>+ C\u1ed9t 10, 11, 12 (*): N\u1ebfu c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n ghi quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i c\u00f9ng li\u00ean quan \u0111\u1ebfn t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>+ C\u1ed9t 15 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong n\u0103m (bao g\u1ed3m c\u1ea3 s\u1ed1 v\u1ed1n b\u1ed1 tr\u00ed \u0111\u1ec3 thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ch\u01b0a thu h\u1ed3i t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 s\u1ed1 v\u1ed1n \u0111\u1ec3 thu h\u1ed3i n\u1ee3 \u0111\u1ecdng XDCB theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng)<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<\/em><\/strong><br \/>\n&#8211; B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<br \/>\n&#8211; B\u1ed9 T\u00e0i ch\u00ednh,<br \/>\n&#8211; C\u01a1 quan t\u00e0i ch\u00ednh.<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 58.24%;\"><strong>B\u1ed8, NG\u00c0NH&#8230;. (UBND T\u1ec8NH, TH\u00c0NH PH\u1ed0<\/strong><strong>&#8230;)<\/strong><\/p>\n<p>S\u1ed1 \u2026\u2026.<\/td>\n<td style=\"width: 41.76%;\">\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c s\u1ed1 02<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>K\u1ebe HO\u1ea0CH \u0110I\u1ec0U CH\u1ec8NH V\u1ed0N \u0110\u1ea6U T\u01af NGU\u1ed2N NSNN N\u0102M \u2026\u2026\u2026..<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1: 08<\/em><em>\/201<\/em><em>6\/TT-BTC ng\u00e0y 1<\/em><em>8 th\u00e1ng 01 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<p align=\"right\"><em>\u0110<\/em><em>\u01a1n v\u1ecb: tri\u1ec7u \u0111\u1ed3<\/em><em>ng<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 3.1%;\" rowspan=\"4\">\n<p align=\"center\">Stt<\/p>\n<\/td>\n<td style=\"width: 17.28%;\" rowspan=\"4\">\n<p align=\"center\">N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"width: 4.28%;\" rowspan=\"4\">\n<p align=\"center\">\u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng<\/p>\n<\/td>\n<td style=\"width: 5.18%;\" rowspan=\"4\">\n<p align=\"center\">\u0110\u1ecba \u0111i\u1ec3m m\u1edf t\u00e0i kho\u1ea3n c\u1ee7a d\u1ef1 \u00e1n (chi ti\u1ebft \u0111\u1ebfn qu\u1eadn, huy\u1ec7n)<\/p>\n<\/td>\n<td style=\"width: 3.64%;\" rowspan=\"4\">\n<p align=\"center\">Ch\u1ee7 \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td style=\"width: 3.44%;\" rowspan=\"4\">\n<p align=\"center\">M\u00e3 s\u1ed1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/p>\n<\/td>\n<td style=\"width: 5.18%;\" rowspan=\"4\">\n<p align=\"center\">M\u00e3 ng\u00e0nh kinh t\u1ebf (lo\u1ea1i, kho\u1ea3n)<\/p>\n<\/td>\n<td style=\"width: 4.36%;\" rowspan=\"4\">\n<p align=\"center\">N\u0103ng l\u1ef1c thi\u1ebft k\u1ebf<\/p>\n<\/td>\n<td style=\"width: 4.48%;\" rowspan=\"4\">\n<p align=\"center\">Th\u1eddi gian kh\u1edfi c\u00f4ng v\u00e0 ho\u00e0n th\u00e0nh<\/p>\n<\/td>\n<td style=\"width: 13.94%;\" colspan=\"3\">\n<p align=\"center\">Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n (*)<\/p>\n<\/td>\n<td style=\"width: 4.76%;\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng trung h\u1ea1n giai \u0111o\u1ea1n 20..-20&#8230;<\/p>\n<\/td>\n<td style=\"width: 4.76%;\">\n<p align=\"center\">V\u1ed1n \u0111\u00e3 thanh to\u00e1n t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn h\u1ebft k\u1ebf ho\u1ea1ch n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 8.82%;\" colspan=\"2\" rowspan=\"2\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m &#8230;<\/p>\n<\/td>\n<td style=\"width: 13.44%;\" colspan=\"3\" rowspan=\"2\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch \u0111i\u1ec1u ch\u1ec9nh v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m &#8230;<\/p>\n<\/td>\n<td style=\"width: 3.36%;\" rowspan=\"2\">\n<p align=\"center\">Ghi ch\u00fa<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.84%;\" rowspan=\"3\">\n<p align=\"center\">S\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m<\/p>\n<\/td>\n<td style=\"width: 9.1%;\" colspan=\"2\">\n<p align=\"center\">T\u1ed5ng m\u1ee9c<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.2%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 4.9%;\" rowspan=\"2\">\n<p align=\"center\">Trong \u0111\u00f3: ph\u1ea7n v\u1ed1n NSNN<\/p>\n<\/td>\n<td rowspan=\"2\"><\/td>\n<td rowspan=\"2\"><\/td>\n<td style=\"width: 4.2%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 4.6%;\">\n<p align=\"center\">Trong<\/p>\n<\/td>\n<td style=\"width: 4.2%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 9.22%;\" colspan=\"2\">\n<p align=\"center\">Trong \u0111\u00f3:<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.6%;\">\n<p align=\"center\">Thu h\u1ed3i v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.4%;\">\n<p align=\"center\">Thu h\u1ed3i v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.82%;\">\n<p align=\"center\">Tr\u1ea3 n\u1ee3 XDCB<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 4.28%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 5.18%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 3.64%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 3.44%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 5.18%;\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 4.36%;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 4.48%;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 4.84%;\">\n<p align=\"center\">10<\/p>\n<\/td>\n<td style=\"width: 4.2%;\">\n<p align=\"center\">11<\/p>\n<\/td>\n<td style=\"width: 4.9%;\">\n<p align=\"center\">12<\/p>\n<\/td>\n<td style=\"width: 4.76%;\">\n<p align=\"center\">13<\/p>\n<\/td>\n<td style=\"width: 4.76%;\">\n<p align=\"center\">14<\/p>\n<\/td>\n<td style=\"width: 4.2%;\">\n<p align=\"center\">15<\/p>\n<\/td>\n<td style=\"width: 4.6%;\">\n<p align=\"center\">16<\/p>\n<\/td>\n<td style=\"width: 4.2%;\">\n<p align=\"center\">17<\/p>\n<\/td>\n<td style=\"width: 4.4%;\">\n<p align=\"center\">0,18<\/p>\n<\/td>\n<td style=\"width: 4.82%;\">\n<p align=\"center\">0,19<\/p>\n<\/td>\n<td style=\"width: 3.36%;\">\n<p align=\"center\">0,2<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"center\"><strong>T\u1ed5ng s\u1ed1<\/strong><\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"right\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"right\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong>A<\/strong><\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><strong>V\u1ed1n \u0111\u1ea7u t\u01b0 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/strong><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong>I<\/strong><\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><strong>V\u1ed1n chu\u1ea9n b\u1ecb \u0111\u1ea7u t\u01b0<\/strong><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong>II<\/strong><\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><strong>V\u1ed1n th\u1ef1c hi\u1ec7n d<\/strong><strong>\u1ef1<\/strong><strong> \u00e1n<\/strong><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong><em>1<\/em><\/strong><\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><strong><em>Ng\u00e0nh &#8230;<\/em><\/strong><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1.1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><em>D\u1ef1 \u00e1n nh\u00f3m A<\/em><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"right\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"right\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1.2<\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><em>D\u1ef1 \u00e1n nh\u00f3m B<\/em><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"right\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\">\n<p align=\"right\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1.3<\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><em>D\u1ef1 \u00e1n nh\u00f3m <\/em><em>C<\/em><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong><em>2<\/em><\/strong><\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><strong><em>Ng\u00e0nh &#8230;<\/em><\/strong><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong>B<\/strong><\/p>\n<\/td>\n<td style=\"width: 30.38%;\" colspan=\"4\"><strong>Ngu\u1ed3n v\u1ed1n CTMT, h\u1ed7 tr<\/strong><strong>\u1ee3 <\/strong><strong>c\u00f3 m\u1ee5c ti\u00eau&#8230;<\/strong><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\"><strong>C<\/strong><\/p>\n<\/td>\n<td style=\"width: 17.28%;\"><strong>Ngu\u1ed3n v\u1ed1n kh\u00e1c&#8230;<\/strong><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 17.28%;\">D\u1ef1 \u00e1n&#8230;<\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.1%;\"><\/td>\n<td style=\"width: 17.28%;\"><\/td>\n<td style=\"width: 4.28%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 3.64%;\"><\/td>\n<td style=\"width: 3.44%;\"><\/td>\n<td style=\"width: 5.18%;\"><\/td>\n<td style=\"width: 4.36%;\"><\/td>\n<td style=\"width: 4.48%;\"><\/td>\n<td style=\"width: 4.84%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.76%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.6%;\"><\/td>\n<td style=\"width: 4.2%;\"><\/td>\n<td style=\"width: 4.4%;\"><\/td>\n<td style=\"width: 4.82%;\"><\/td>\n<td style=\"width: 3.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 49.62%;\">Ghi ch\u00fa: + Trong m\u1ed7i lo\u1ea1i d\u1ef1 \u00e1n (nh\u00f3m A, B, C) thu\u1ed9c m\u1ee5c A chia ra ho\u00e0n th\u00e0nh, chuy\u1ec3n ti\u1ebfp, kh\u1edfi c\u00f4ng m\u1edbi<\/p>\n<p>+ D\u1ef1 \u00e1n kh\u00f4ng c\u00f3 v\u1ed1n ngo\u00e0i n\u01b0\u1edbc ch\u1ec9 ghi m\u1ed9t d\u00f2ng.<\/p>\n<p>+ C\u1ed9t 7 chi ghi m\u00e3 s\u1ed1 kho\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/td>\n<td style=\"width: 50.38%;\">\n<p align=\"center\"><em>&#8230;. ng\u00e0y&#8230; th\u00e1ng&#8230;.n\u0103m 20&#8230;<\/em><br \/>\n<strong>B\u1ed8 TR\u01af\u1edeNG (CH\u1ee6 T\u1ecaCH UBND T\u1ec8NH)<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd t\u00ean <\/em><em>ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5<\/em><em>u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>+ C\u1ed9t 10, 11, 12 (*): N\u1ebfu c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n ghi quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i c\u00f9ng li\u00ean quan \u0111\u1ebfn t\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>+ C\u1ed9t 15 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 trong n\u0103m (bao g\u1ed3m c\u1ea3 s\u1ed1 v\u1ed1n b\u1ed1 tr\u00ed \u0111\u1ec3 thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc ch\u01b0a thu h\u1ed3i t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 s\u1ed1 v\u1ed1n \u0111\u1ec3 thu h\u1ed3i n\u1ee3 \u0111\u1ecdng XDCB theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng)<\/p>\n<p>+ C\u1ed9t 17 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n \u0111i\u1ec1u ch\u1ec9nh trong n\u0103m (bao g\u1ed3m c\u1ea3 s\u1ed1 v\u1ed1n s\u1ed1 v\u1ed1n b\u1ed1 tr\u00ed \u0111\u1ec3 thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111\u00e3 \u1ee9ng trong c\u00e1c n\u0103m tr\u01b0\u1edbc n\u0103m k\u1ebf ho\u1ea1ch)<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn.<\/em><\/strong><br \/>\n&#8211; B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<br \/>\n&#8211; B\u1ed9 T\u00e0i ch\u00ednh;<br \/>\n&#8211; C\u01a1 quan T\u00e0i ch\u00ednh;<\/p>\n<p align=\"right\">\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c 03.a<\/strong><\/p>\n<p align=\"center\"><strong>B\u1ea2NG X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca KH\u1ed0I L\u01af\u1ee2NG C\u00d4NG VI\u1ec6C HO\u00c0N TH\u00c0NH THEO H\u1ee2P \u0110\u1ed2NG \u0110\u1ec0 NGH\u1eca THANH TO\u00c1N<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em><em>: 08\/2016\/TT-BTC ng\u00e0y 1<\/em><em>8 th\u00e1ng 01 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<p>T\u00ean d\u1ef1 \u00e1n: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0M\u00e3 d\u1ef1 \u00e1n:<\/p>\n<p>T\u00ean g\u00f3i th\u1ea7u:<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng s\u1ed1: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0ng\u00e0y\u00a0\u00a0\u00a0\u00a0 \u00a0th\u00e1ng \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0n\u0103m 20&#8230; \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ph\u1ee5 l\u1ee5c b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng s\u1ed1 \u00a0\u00a0\u00a0\u00a0ng\u00e0y\u00a0\u00a0\u00a0 \u00a0th\u00e1ng \u00a0\u00a0\u00a0\u00a0\u00a0n\u0103m<\/p>\n<p>Ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/p>\n<p>Nh\u00e0 th\u1ea7u:<\/p>\n<p>Thanh to\u00e1n l\u1ea7n th\u1ee9:<\/p>\n<p>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>Bi\u00ean b\u1ea3n nghi\u1ec7m thu s\u1ed1 \u2026\u2026 ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026.<\/p>\n<p align=\"right\"><em>\u0110\u01a1n v\u1ecb: \u0111\u1ed3<\/em><em>ng<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 5.94%;\" rowspan=\"3\">\n<p align=\"center\">S\u1ed1 TT<\/p>\n<\/td>\n<td style=\"width: 11.52%;\" rowspan=\"3\">\n<p align=\"center\">T\u00ean c\u00f4ng vi\u1ec7c<\/p>\n<\/td>\n<td style=\"width: 6.44%;\" rowspan=\"3\">\n<p align=\"center\">\u0110\u01a1n v\u1ecb t\u00ednh<\/p>\n<\/td>\n<td style=\"width: 28.04%;\" colspan=\"4\">\n<p align=\"center\">Kh\u1ed1i l\u01b0\u1ee3ng<\/p>\n<\/td>\n<td style=\"width: 13.28%;\" colspan=\"2\">\n<p align=\"center\">\u0110\u01a1n gi\u00e1 thanh to\u00e1n<\/p>\n<\/td>\n<td style=\"width: 27.96%;\" colspan=\"4\">\n<p align=\"center\">Th\u00e0nh ti\u1ec1n (\u0111\u1ed3ng)<\/p>\n<\/td>\n<td style=\"width: 6.82%;\">\n<p align=\"center\">Ghi ch\u00fa<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 6.64%;\" rowspan=\"2\">\n<p align=\"center\">Theo h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td style=\"width: 21.4%;\" colspan=\"3\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n<\/p>\n<\/td>\n<td style=\"width: 6.68%;\">\n<p align=\"center\">Theo h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td style=\"width: 6.6%;\">\n<p align=\"center\">\u0110\u01a1n gi\u00e1 b\u1ed5 sung (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<td style=\"width: 6.5%;\">\n<p align=\"center\">Theo h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td style=\"width: 21.46%;\" colspan=\"3\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.62%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 7.56%;\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td style=\"width: 6.22%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"width: 7.3%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 7.14%;\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td style=\"width: 7.02%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.94%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 11.52%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 6.44%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 6.64%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 7.62%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 7.56%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 6.22%;\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 6.68%;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 6.6%;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 6.5%;\">\n<p align=\"center\">10<\/p>\n<\/td>\n<td style=\"width: 7.3%;\">\n<p align=\"center\">11<\/p>\n<\/td>\n<td style=\"width: 7.14%;\">\n<p align=\"center\">12<\/p>\n<\/td>\n<td style=\"width: 7.02%;\">\n<p align=\"center\">13<\/p>\n<\/td>\n<td style=\"width: 6.82%;\">\n<p align=\"center\">14<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.94%;\"><\/td>\n<td style=\"width: 11.52%;\"><\/td>\n<td style=\"width: 6.44%;\"><\/td>\n<td style=\"width: 6.64%;\"><\/td>\n<td style=\"width: 7.62%;\"><\/td>\n<td style=\"width: 7.56%;\"><\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 6.68%;\"><\/td>\n<td style=\"width: 6.6%;\"><\/td>\n<td style=\"width: 6.5%;\"><\/td>\n<td style=\"width: 7.3%;\"><\/td>\n<td style=\"width: 7.14%;\"><\/td>\n<td style=\"width: 7.02%;\"><\/td>\n<td style=\"width: 6.82%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.94%;\"><\/td>\n<td style=\"width: 11.52%;\">\n<p align=\"center\"><strong>T\u1ed5ng s\u1ed1:<\/strong><\/p>\n<\/td>\n<td style=\"width: 6.44%;\"><\/td>\n<td style=\"width: 6.64%;\"><\/td>\n<td style=\"width: 7.62%;\"><\/td>\n<td style=\"width: 7.56%;\"><\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 6.68%;\"><\/td>\n<td style=\"width: 6.6%;\"><\/td>\n<td style=\"width: 6.5%;\"><\/td>\n<td style=\"width: 7.3%;\"><\/td>\n<td style=\"width: 7.14%;\"><\/td>\n<td style=\"width: 7.02%;\"><\/td>\n<td style=\"width: 6.82%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng:<\/p>\n<p>2. Gi\u00e1 tr\u1ecb t\u1ea1m \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i ch\u01b0a thu h\u1ed3i \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc:<\/p>\n<p>3. S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc:<\/p>\n<p>4. Lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn cu\u1ed1i k\u1ef3 n\u00e0y:<\/p>\n<p>5. Thanh to\u00e1n \u0111\u1ec3 thu h\u1ed3i t\u1ea1m \u1ee9ng:<\/p>\n<p>6. Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n k\u1ef3 n\u00e0y:<\/p>\n<p>S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026.. (l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n k\u1ef3 n\u00e0y).<\/p>\n<p>7. L\u0169y k\u1ebf gi\u00e1 tr\u1ecb thanh to\u00e1n:<\/p>\n<p align=\"center\">\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 50.0%;\">\n<p align=\"center\"><strong>\u0110\u1ea0I DI\u1ec6N NH\u00c0 TH\u1ea6<\/strong><strong>U<\/strong><br \/>\n<em>K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u<\/em><\/p>\n<\/td>\n<td style=\"width: 50.0%;\">\n<p align=\"center\"><strong>\u0110\u1ea0I DI\u1ec6N CH\u1ee6 \u0110\u1ea6U T\u01af<\/strong><br \/>\n<em>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c s\u1ed1 03.b<\/strong><\/p>\n<p align=\"center\"><strong>B\u1ea2NG K\u00ca X\u00c1C NH\u1eacN GI\u00c1 TR\u1eca KH\u1ed0I L\u01af\u1ee2NG C\u00d4NG VI\u1ec6C B\u1ed2I TH\u01af\u1edcNG, H\u1ed6 TR\u1ee2 V\u00c0 T\u00c1I \u0110\u1ecaNH C\u01af \u0110\u00c3 TH\u1ef0C HI\u1ec6N<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/em><em>: 08<\/em><em>\/2016\/TT-BTC ng\u00e0y 1<\/em><em>8 th\u00e1ng 01 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<p align=\"right\"><em>\u0110\u01a1n v\u1ecb: \u0111\u1ed3<\/em><em>ng<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 4.5%;\" rowspan=\"2\">\n<p align=\"center\">STT<\/p>\n<\/td>\n<td style=\"width: 25.44%;\" rowspan=\"2\">\n<p align=\"center\">N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"width: 29.96%;\" colspan=\"2\">\n<p align=\"center\">Q\u0110 ph\u00ea duy\u1ec7t ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0<\/p>\n<\/td>\n<td style=\"width: 21.6%;\">\n<p align=\"center\">S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 chi tr\u1ea3 cho \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng theo ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t<\/p>\n<\/td>\n<td style=\"width: 18.5%;\">\n<p align=\"center\">Ghi ch\u00fa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.18%;\">\n<p align=\"center\">S\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m<\/p>\n<\/td>\n<td style=\"width: 17.78%;\">\n<p align=\"center\">S\u1ed1 ti\u1ec1n<\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 25.44%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 12.18%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 17.78%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 21.6%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 18.5%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\">\n<p align=\"center\"><strong>I<\/strong><\/p>\n<\/td>\n<td style=\"width: 25.44%;\"><strong>Thanh to\u00e1n cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c:<\/strong><\/td>\n<td style=\"width: 12.18%;\"><\/td>\n<td style=\"width: 17.78%;\"><\/td>\n<td style=\"width: 21.6%;\"><\/td>\n<td style=\"width: 18.5%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\"><\/td>\n<td style=\"width: 25.44%;\">1\u2026\u2026.\u2026..<\/td>\n<td style=\"width: 12.18%;\"><\/td>\n<td style=\"width: 17.78%;\"><\/td>\n<td style=\"width: 21.6%;\"><\/td>\n<td style=\"width: 18.5%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\"><\/td>\n<td style=\"width: 25.44%;\">2\u2026\u2026\u2026.<\/td>\n<td style=\"width: 12.18%;\"><\/td>\n<td style=\"width: 17.78%;\"><\/td>\n<td style=\"width: 21.6%;\"><\/td>\n<td style=\"width: 18.5%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\">\n<p align=\"center\"><strong>II<\/strong><\/p>\n<\/td>\n<td style=\"width: 25.44%;\"><strong>Thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho h\u1ed9 d\u00e2n:<\/strong><\/td>\n<td style=\"width: 12.18%;\"><\/td>\n<td style=\"width: 17.78%;\"><\/td>\n<td style=\"width: 21.6%;\"><\/td>\n<td style=\"width: 18.5%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\"><\/td>\n<td style=\"width: 25.44%;\"><\/td>\n<td style=\"width: 12.18%;\"><\/td>\n<td style=\"width: 17.78%;\"><\/td>\n<td style=\"width: 21.6%;\"><\/td>\n<td style=\"width: 18.5%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.5%;\"><\/td>\n<td style=\"width: 25.44%;\"><\/td>\n<td style=\"width: 12.18%;\"><\/td>\n<td style=\"width: 17.78%;\"><\/td>\n<td style=\"width: 21.6%;\"><\/td>\n<td style=\"width: 18.5%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 50.0%;\">\n<p align=\"center\">\n<strong>CH\u1ee6 \u0110\u1ea6U T\u01af<\/strong><br \/>\n<em>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<td style=\"width: 50.0%;\">\n<p align=\"center\"><em>Ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m &#8230;<\/em><br \/>\n<strong>T\u1ed4 CH\u1ee8C B\u1ed2I TH\u01af\u1edcNG, H\u1ed6 TR\u1ee2 V\u00c0 T\u00c1I \u0110\u1ecaNH C\u01af<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5<\/em><em>u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c 04<\/strong><\/p>\n<p align=\"center\"><strong>B\u1ea2NG X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca KH\u1ed0I L\u01af\u1ee2NG C\u00d4NG VI\u1ec6C PH\u00c1T SINH NGO\u00c0I H\u1ee2P \u0110\u1ed2NG \u0110\u1ec0 NGH\u1eca THANH TO\u00c1N<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m t<\/em><em>heo Th\u00f4ng t\u01b0 s\u1ed1: 08<\/em><em>\/2016\/TT-BTC ng\u00e0y 18<\/em><em> th\u00e1ng 01 n\u0103m 2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n<p>T\u00ean d\u1ef1 \u00e1n: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0M\u00e3 d\u1ef1 \u00e1n:<\/p>\n<p>T\u00ean g\u00f3i th\u1ea7u:<\/p>\n<p>H\u1ee3p \u0111\u1ed3ng s\u1ed1 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0ng\u00e0y\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0th\u00e1ng\u00a0\u00a0\u00a0 \u00a0n\u0103m \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ph\u1ee5 l\u1ee5c b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng s\u1ed1 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0ng\u00e0y\u00a0\u00a0\u00a0\u00a0 \u00a0th\u00e1ng \u00a0\u00a0\u00a0\u00a0\u00a0n\u0103m<\/p>\n<p>Ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/p>\n<p>Nh\u00e0 th\u1ea7u:<\/p>\n<p>Thanh to\u00e1n l\u1ea7n th\u1ee9:<\/p>\n<p>C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh:<\/p>\n<p>Bi\u00ean b\u1ea3n nghi\u1ec7m thu s\u1ed1 \u2026\u2026. ng\u00e0y \u2026.. th\u00e1ng \u2026. n\u0103m \u2026..<\/p>\n<p align=\"right\"><em>\u0110\u01a1n v\u1ecb: \u0111\u1ed3<\/em><em>ng<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 4.9%;\" rowspan=\"3\">\n<p align=\"center\">S\u1ed1 TT<\/p>\n<\/td>\n<td style=\"width: 13.74%;\" rowspan=\"3\">\n<p align=\"center\">T\u00ean c\u00f4ng vi\u1ec7c<\/p>\n<\/td>\n<td style=\"width: 7.14%;\" rowspan=\"3\">\n<p align=\"center\">\u0110\u01a1n v\u1ecb t\u00ednh<\/p>\n<\/td>\n<td style=\"width: 29.7%;\" colspan=\"4\">\n<p align=\"center\">Kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td style=\"width: 13.88%;\" colspan=\"2\">\n<p align=\"center\">\u0110\u01a1n gi\u00e1 thanh to\u00e1n<\/p>\n<\/td>\n<td style=\"width: 22.24%;\" colspan=\"3\">\n<p align=\"center\">Th\u00e0nh ti\u1ec1n<\/p>\n<\/td>\n<td style=\"width: 8.4%;\" rowspan=\"2\">\n<p align=\"center\">Ghi ch\u00fa<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.88%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t sinh<\/p>\n<\/td>\n<td style=\"width: 21.82%;\" colspan=\"3\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n<\/p>\n<\/td>\n<td style=\"width: 6.96%;\">\n<p align=\"center\">Theo h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td style=\"width: 6.92%;\">\n<p align=\"center\">\u0110\u01a1n gi\u00e1 b\u1ed5 sung (n\u1ebfu c\u00f3)<\/p>\n<\/td>\n<td colspan=\"3\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 7.62%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 7.58%;\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td style=\"width: 6.62%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"width: 7.92%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 7.78%;\">\n<p align=\"center\">Th\u1ef1c hi\u1ec7n k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td style=\"width: 6.54%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 n\u00e0y<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.9%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 13.74%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 7.14%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 7.88%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 7.62%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 7.58%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 6.62%;\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 6.96%;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 6.92%;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 7.92%;\">\n<p align=\"center\">10<\/p>\n<\/td>\n<td style=\"width: 7.78%;\">\n<p align=\"center\">11<\/p>\n<\/td>\n<td style=\"width: 6.54%;\">\n<p align=\"center\">12<\/p>\n<\/td>\n<td style=\"width: 8.4%;\">\n<p align=\"center\">13<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 4.9%;\"><\/td>\n<td style=\"width: 13.74%;\">\n<p align=\"center\"><strong>T\u1ed5ng s\u1ed1:<\/strong><\/p>\n<\/td>\n<td style=\"width: 7.14%;\"><\/td>\n<td style=\"width: 7.88%;\"><\/td>\n<td style=\"width: 7.62%;\"><\/td>\n<td style=\"width: 7.58%;\"><\/td>\n<td style=\"width: 6.62%;\"><\/td>\n<td style=\"width: 6.96%;\"><\/td>\n<td style=\"width: 6.92%;\"><\/td>\n<td style=\"width: 7.92%;\"><\/td>\n<td style=\"width: 7.78%;\"><\/td>\n<td style=\"width: 6.54%;\"><\/td>\n<td style=\"width: 8.4%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>1. T\u1ed5ng gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ph\u00e1t sinh:<\/p>\n<p>2. Gi\u00e1 tr\u1ecb t\u1ea1m \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i ch\u01b0a thu h\u1ed3i \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc:<\/p>\n<p>3. S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc:<\/p>\n<p>4. Lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn cu\u1ed1i k\u1ef3 n\u00e0y:<\/p>\n<p>5. Thanh to\u00e1n thu h\u1ed3i t\u1ea1m \u1ee9ng:<\/p>\n<p>6. Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n k\u1ef3 n\u00e0y:<\/p>\n<p>S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. (l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n k\u1ef3 n\u00e0y)<\/p>\n<p>7. Lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb thanh to\u00e1n:<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 50.0%;\">\n<p align=\"center\">\n<strong>\u0110\u1ea0I DI\u1ec6N NH\u00c0 TH\u1ea6U<\/strong><br \/>\n<em>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<td style=\"width: 50.0%;\">\n<p align=\"center\"><em>Ng\u00e0y \u2026.. <\/em><em>th\u00e1ng \u2026.. <\/em><em>n\u0103m 20&#8230;<\/em><br \/>\n<strong>\u0110\u1ea0I DI\u1ec6N CH\u1ee6 \u0110\u1ea6<\/strong><strong>U T\u01af<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd l\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3<\/em><em>ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c 05<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 223px;\"><strong>Ch\u1ee7 \u0111\u1ea7u t\u01b0: \u2026\u2026.<\/strong><br \/>\nS\u1ed1: \u2026..\u2026.<\/td>\n<td style=\"width: 367px;\">\n<p align=\"center\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>GI\u1ea4Y \u0110\u1ec0 NGH\u1eca THANH TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af<\/strong><\/p>\n<p align=\"center\"><strong>K\u00ednh g\u1eedi:<\/strong> Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<p>T\u00ean d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 M\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: \u2026\u2026\u2026\u2026\u2026<\/p>\n<p>Ch\u1ee7 \u0111\u1ea7u t\u01b0\/Ban QLDA \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. m\u00e3 s\u1ed1 \u0110VSDNS: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>S\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0: &#8211; V\u1ed1n trong n\u01b0\u1edbc \u2026\u2026\u2026\u2026. t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>&#8211; V\u1ed1n ngo\u00e0i n\u01b0\u1edbc \u2026\u2026\u2026\u2026&#8230; t\u1ea1i \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026. ng\u00e0y&#8230;. th\u00e1ng \u2026. n\u0103m\u2026.. Ph\u1ee5 l\u1ee5c b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng s\u1ed1&#8230;ng\u00e0y&#8230;th\u00e1ng&#8230;n\u0103m&#8230;<\/p>\n<p>C\u0103n c\u1ee9 b\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb KLHT \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n s\u1ed1&#8230;ng\u00e0y.. ..th\u00e1ng &#8230;n\u0103m (k\u00e8m theo Bi\u00ean b\u1ea3n nghi\u1ec7m thu KLHT)<\/p>\n<p>Lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng nghi\u1ec7m thu c\u1ee7a h\u1ea1ng m\u1ee5c \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026.. \u0111\u1ed3ng.<\/p>\n<p>S\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng c\u1ee7a h\u1ea1ng m\u1ee5c \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n \u2026\u2026\u2026\u2026\u2026. \u0111\u1ed3ng.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 111px;\">S\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb:<\/td>\n<td style=\"width: 72px;\">\n<p align=\"center\">T\u1ea1m \u1ee9ng<\/p>\n<\/td>\n<td style=\"width: 88px;\">\n<p align=\"center\">Thanh to\u00e1n<\/p>\n<\/td>\n<td style=\"width: 319px;\">Theo b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y (khung n\u00e0o kh\u00f4ng s\u1eed d\u1ee5ng th\u00ec g\u1ea1ch ch\u00e9o)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Thu\u1ed9c ngu\u1ed3n v\u1ed1n: (\u0111\u1ea7u t\u01b0 ngu\u1ed3n NSNN; CTMT,\u2026..)\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>Thu\u1ed9c k\u1ebf ho\u1ea1ch v\u1ed1n: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0N\u0103m&#8230;<\/p>\n<p align=\"right\"><em>\u0110\u01a1n v\u1ecb: \u0111\u1ed3ng<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 21.14%;\" rowspan=\"2\">\n<p align=\"center\">N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"width: 14.78%;\" rowspan=\"2\">\n<p align=\"center\">D\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ho\u1eb7c gi\u00e1 tr\u1ecb tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<td style=\"width: 27.68%;\" colspan=\"2\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf s\u1ed1 v\u1ed1n \u0111\u00e3 thanh to\u00e1n t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (g\u1ed3m c\u1ea3 t\u1ea1m \u1ee9ng)<\/p>\n<\/td>\n<td style=\"width: 36.4%;\" colspan=\"2\">\n<p align=\"center\">S\u1ed1 \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng, thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh k\u1ef3 n\u00e0y (g\u1ed3m c\u1ea3 thu h\u1ed3i t\u1ea1m \u1ee9ng)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.8%;\">\n<p align=\"center\">V\u1ed1n TN<\/p>\n<\/td>\n<td style=\"width: 13.88%;\">\n<p align=\"center\">V\u1ed1n NN<\/p>\n<\/td>\n<td style=\"width: 15.16%;\">\n<p align=\"center\">V\u1ed1n TN<\/p>\n<\/td>\n<td style=\"width: 21.24%;\">\n<p align=\"center\">V\u1ed1n NN<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.14%;\">Ghi t\u00ean c\u00f4ng vi\u1ec7c, h\u1ea1ng m\u1ee5c ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng<\/td>\n<td style=\"width: 14.78%;\"><\/td>\n<td style=\"width: 13.8%;\"><\/td>\n<td style=\"width: 13.88%;\"><\/td>\n<td style=\"width: 15.16%;\"><\/td>\n<td style=\"width: 21.24%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.14%;\"><\/td>\n<td style=\"width: 14.78%;\"><\/td>\n<td style=\"width: 13.8%;\"><\/td>\n<td style=\"width: 13.88%;\"><\/td>\n<td style=\"width: 15.16%;\"><\/td>\n<td style=\"width: 21.24%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.14%;\">\n<p align=\"center\"><strong>C\u1ed9ng t\u1ed5ng<\/strong><\/p>\n<\/td>\n<td style=\"width: 14.78%;\"><\/td>\n<td style=\"width: 13.8%;\"><\/td>\n<td style=\"width: 13.88%;\"><\/td>\n<td style=\"width: 15.16%;\"><\/td>\n<td style=\"width: 21.24%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng, thanh to\u00e1n b\u1eb1ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>B\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>Trong \u0111\u00f3: &#8211; Thanh to\u00e1n \u0111\u1ec3 thu h\u1ed3i t\u1ea1m \u1ee9ng (b\u1eb1ng s\u1ed1): \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>+ V\u1ed1n trong n\u01b0\u1edbc \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<p>+ V\u1ed1n ngo\u00e0i n\u01b0\u1edbc \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>&#8211; Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/p>\n<p>&#8211; Chuy\u1ec3n ti\u1ec1n b\u1ea3o h\u00e0nh (b\u1eb1ng s\u1ed1)<\/p>\n<p>&#8211; S\u1ed1 tr\u1ea3 \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng (b\u1eb1ng s\u1ed1) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>+ V\u1ed1n trong n\u01b0\u1edbc \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>+ V\u1ed1n ngo\u00e0i n\u01b0\u1edbc \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<p>T\u00ean \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<p>S\u1ed1 t\u00e0i kho\u1ea3n \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng \u2026\u2026\u2026\u2026\u2026\u2026\u2026. t\u1ea1i \u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 295px;\">\n<p align=\"center\">\n<strong>K\u1ebe<\/strong><strong> TO\u00c1N<\/strong><br \/>\n<em>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/em><\/p>\n<\/td>\n<td style=\"width: 295px;\">\n<p align=\"center\"><em>Ng\u00e0y \u2026. <\/em><em>th\u00e1ng \u2026. <\/em><em>n\u0103m&#8230;.<\/em><br \/>\n<strong>CH\u1ee6 \u0110\u1ea6U T\u01af<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>PH\u1ea6N GHI C\u1ee6A KHO B\u1ea0C NH\u00c0 N\u01af\u1edaC<\/strong><\/p>\n<p>Ng\u00e0y nh\u1eadn gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 34.54%;\">Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ch\u1ea5p nh\u1eadn<\/td>\n<td style=\"width: 22.02%;\">\n<p align=\"center\">T\u1ea1m \u1ee9ng<\/p>\n<\/td>\n<td style=\"width: 21.48%;\">\n<p align=\"center\">Thanh to\u00e1n<\/p>\n<\/td>\n<td style=\"width: 21.98%;\">Theo n\u1ed9i dung sau:<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"center\"><em>(Khung n\u00e0o kh\u00f4ng s\u1eed d\u1ee5ng th\u00ec g\u1ea1ch ch\u00e9o)<\/em><\/p>\n<p align=\"right\"><em>\u0110\u01a1n v\u1ecb: \u0111\u1ed3ng\/USD&#8230;<\/em><\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 34.66%;\">\n<p align=\"center\">N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"width: 22.08%;\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 21.28%;\">\n<p align=\"center\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 21.98%;\">\n<p align=\"center\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">\n<p align=\"center\"><strong>S\u1ed1 v\u1ed1n ch\u1ea5p nh\u1eadn<\/strong><\/p>\n<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ M\u1ee5c&#8230;, ti\u1ec3u m\u1ee5c<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ M\u1ee5c&#8230;, ti\u1ec3u m\u1ee5c<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ M\u1ee5c&#8230;, ti\u1ec3u m\u1ee5c<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ M\u1ee5c&#8230;, ti\u1ec3u m\u1ee5c<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">\n<p align=\"center\">Trong \u0111\u00f3:<\/p>\n<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ S\u1ed1 thu h\u1ed3i t\u1ea1m \u1ee9ng<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">\n<p align=\"center\">C\u00e1c n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">\n<p align=\"center\">N\u0103m nay<\/p>\n<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">+ S\u1ed1 tr\u1ea3 \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\">\n<p align=\"center\"><em>B\u1eb1ng ch\u1eef:<\/em><\/p>\n<\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.66%;\"><strong>S\u1ed1 t\u1eeb ch\u1ed1i:<\/strong><\/td>\n<td style=\"width: 22.08%;\"><\/td>\n<td style=\"width: 21.28%;\"><\/td>\n<td style=\"width: 21.98%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 100.0%;\" colspan=\"4\"><em>L\u00fd d<\/em><em>o:<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ghi ch\u00fa: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<p>&nbsp;<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 175px;\">\n<p align=\"center\"><strong>C\u00c1N B\u1ed8<\/strong><strong> THANH TO\u00c1N<\/strong><br \/>\n<em>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/em><\/p>\n<\/td>\n<td style=\"width: 160px;\">\n<p align=\"center\"><strong>TR\u01af\u1edeNG PH\u00d2NG<\/strong><br \/>\n<em>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/em><\/p>\n<\/td>\n<td style=\"width: 255px;\">\n<p align=\"center\"><strong>GI\u00c1M \u0110\u1ed0C KBNN<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p align=\"right\">\n<p align=\"right\"><strong>Ph\u1ee5 l\u1ee5c 06<\/strong><\/p>\n<p align=\"center\"><strong>B\u1ea2NG \u0110\u1ed0I CHI\u1ebeU S\u1ed0 LI\u1ec6U THANH TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af NGU\u1ed2N NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC N\u0102M\u2026\u2026\u2026<\/strong><\/p>\n<p align=\"center\"><em>(K\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08<\/em><em>\/2016\/TT-BTC ng\u00e0y 18 <\/em><em>th\u00e1ng 01 n\u0103m 2016)<\/em><\/p>\n<p>T\u00ean d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0: \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0M\u00e3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/p>\n<p>Ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/p>\n<p>Quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t (s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m):<\/p>\n<p>Ngu\u1ed3n v\u1ed1n\u2026\u2026\u2026\u2026\u2026\u2026\u2026..: (Ngu\u1ed3n v\u1ed1n NSNN, v\u1ed1n CTMT, &#8230;)<\/p>\n<p align=\"right\"><em>\u0110\u01a1n v\u1ecb<\/em><em>: \u0111\u1ed3ng<\/em><\/p>\n<table style=\"width: 0px;\" border=\"1\" width=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 3.76%;\" rowspan=\"4\">\n<p align=\"center\">S\u1ed1 th\u1ee9 t\u1ef1<\/p>\n<\/td>\n<td style=\"width: 12.08%;\" rowspan=\"4\">\n<p align=\"center\">N\u1ed9i dung<\/p>\n<\/td>\n<td style=\"width: 6.22%;\" rowspan=\"4\">\n<p align=\"center\">T\u1ed5ng m\u1ee9c v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t<\/p>\n<\/td>\n<td style=\"width: 12.66%;\" colspan=\"2\" rowspan=\"3\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf v\u1ed1n \u0111\u00e3 thanh to\u00e1n t\u1eeb K\/C \u0111\u1ebfn h\u1ebft ni\u00ean \u0111\u1ed9 n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 8.06%;\" rowspan=\"4\">\n<p align=\"center\">Thanh to\u00e1n KLHT trong n\u0103m c\u1ee7a ph\u1ea7n v\u1ed1n t\u1ea1m \u1ee9ng theo ch\u1ebf \u0111\u1ed9 ch\u01b0a thu h\u1ed3i t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn h\u1ebft ni\u00ean \u0111\u1ed9 ng\u00e2n s\u00e1ch n\u0103m tr\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 24.3%;\" colspan=\"4\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u00e0 thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 thanh to\u00e1n trong n\u0103m 20&#8230;<\/p>\n<\/td>\n<td style=\"width: 23.56%;\" colspan=\"4\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch 20&#8230;<\/p>\n<\/td>\n<td style=\"width: 9.36%;\">\n<p align=\"center\">Lu\u1ef9 k\u1ebf v\u1ed1n \u0111\u00e3 thanh to\u00e1n t\u1eeb K\/C \u0111\u1ebfn h\u1ebft n\u0103m k\u1ebf ho\u1ea1ch<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.98%;\" rowspan=\"3\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i<\/p>\n<\/td>\n<td style=\"width: 18.32%;\" colspan=\"3\">\n<p align=\"center\">Thanh to\u00e1n<\/p>\n<\/td>\n<td style=\"width: 6.28%;\">\n<p align=\"center\">K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 n\u0103m 20&#8230;<\/p>\n<\/td>\n<td style=\"width: 17.28%;\" colspan=\"3\">\n<p align=\"center\">Thanh to\u00e1n<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.42%;\" rowspan=\"2\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 12.9%;\" colspan=\"2\">\n<p align=\"center\">Trong \u0111\u00f3:<\/p>\n<\/td>\n<td><\/td>\n<td style=\"width: 5.12%;\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 12.16%;\" colspan=\"2\">\n<p align=\"center\">Trong \u0111\u00f3:<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 5.3%;\">\n<p align=\"center\">T\u1ed5ng s\u1ed1<\/p>\n<\/td>\n<td style=\"width: 7.36%;\">\n<p align=\"center\">Tr.\u0111\u00f3: v\u1ed1n t\u1ea1m \u1ee9ng theo ch\u1ebf \u0111\u1ed9 ch\u01b0a thu h\u1ed3i ch\u01b0a quy\u1ebft to\u00e1n<\/p>\n<\/td>\n<td style=\"width: 6.94%;\">\n<p align=\"center\">Thanh to\u00e1n KLHT<\/p>\n<\/td>\n<td style=\"width: 5.96%;\">\n<p align=\"center\">V\u1ed1n t\u1ea1m \u1ee9ng theo ch\u1ebf \u0111\u1ed9 ch\u01b0a thu h\u1ed3i trong n\u0103m<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td style=\"width: 5.96%;\">\n<p align=\"center\">Thanh to\u00e1n KLHT<\/p>\n<\/td>\n<td style=\"width: 6.2%;\">\n<p align=\"center\">V\u1ed1n t\u1ea1m \u1ee9ng theo ch\u1ebf \u0111\u1ed9 ch\u01b0a thu h\u1ed3i trong n\u0103m<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td style=\"width: 6.22%;\">\n<p align=\"center\">3<\/p>\n<\/td>\n<td style=\"width: 5.3%;\">\n<p align=\"center\">4<\/p>\n<\/td>\n<td style=\"width: 7.36%;\">\n<p align=\"center\">5<\/p>\n<\/td>\n<td style=\"width: 8.06%;\">\n<p align=\"center\">6<\/p>\n<\/td>\n<td style=\"width: 5.98%;\">\n<p align=\"center\">7<\/p>\n<\/td>\n<td style=\"width: 5.42%;\">\n<p align=\"center\">8<\/p>\n<\/td>\n<td style=\"width: 6.94%;\">\n<p align=\"center\">9<\/p>\n<\/td>\n<td style=\"width: 5.96%;\">\n<p align=\"center\">10<\/p>\n<\/td>\n<td style=\"width: 6.28%;\">\n<p align=\"center\">11<\/p>\n<\/td>\n<td style=\"width: 5.12%;\">\n<p align=\"center\">12<\/p>\n<\/td>\n<td style=\"width: 5.96%;\">\n<p align=\"center\">13<\/p>\n<\/td>\n<td style=\"width: 6.2%;\">\n<p align=\"center\">14<\/p>\n<\/td>\n<td style=\"width: 9.36%;\">\n<p align=\"center\">15=4+8+12<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\">\n<p align=\"center\"><strong>1<\/strong><\/p>\n<\/td>\n<td style=\"width: 12.08%;\"><strong>S\u1ed1 li\u1ec7<\/strong><strong>u c\u1ee7a ch\u1ee7 \u0111\u1ea7<\/strong><strong>u t\u01b0<\/strong><strong>:<\/strong><\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">D\u1ef1 \u00e1n&#8230;.<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"right\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"right\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\">\n<p align=\"center\"><strong>2<\/strong><\/p>\n<\/td>\n<td style=\"width: 12.08%;\"><strong>S\u1ed1 <\/strong><strong>li\u1ec7u c\u1ee7a Kho <\/strong><strong>b\u1ea1c nh\u00e0 n\u01b0\u1edbc n\u01a1<\/strong><strong>i giao d\u1ecbch:<\/strong><\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">D\u1ef1 \u00e1n&#8230;.<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"right\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"right\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\">\n<p align=\"center\"><strong>3<\/strong><\/p>\n<\/td>\n<td style=\"width: 12.08%;\"><strong>Ch\u00eanh l\u1ec7<\/strong><strong>ch v\u1ed1<\/strong><strong>n thanh to\u00e1n trong n\u0103m:<\/strong><\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">D\u1ef1 \u00e1n&#8230;.<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"right\">V\u1ed1n trong n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 3.76%;\"><\/td>\n<td style=\"width: 12.08%;\">\n<p align=\"right\">V\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/p>\n<\/td>\n<td style=\"width: 6.22%;\"><\/td>\n<td style=\"width: 5.3%;\"><\/td>\n<td style=\"width: 7.36%;\"><\/td>\n<td style=\"width: 8.06%;\"><\/td>\n<td style=\"width: 5.98%;\"><\/td>\n<td style=\"width: 5.42%;\"><\/td>\n<td style=\"width: 6.94%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.28%;\"><\/td>\n<td style=\"width: 5.12%;\"><\/td>\n<td style=\"width: 5.96%;\"><\/td>\n<td style=\"width: 6.2%;\"><\/td>\n<td style=\"width: 9.36%;\"><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ghi ch\u00fa: &#8211; C\u1ed9t s\u1ed1 4 &#8220;L\u0169y k\u1ebf v\u1ed1n \u0111\u00e3 thanh to\u00e1n t\u1eeb kh\u1edfi c\u00f4ng \u0111\u1ebfn h\u1ebft ni\u00ean \u0111\u1ed9 n\u0103m tr\u01b0\u1edbc&#8221; kh\u00f4ng bao g\u1ed3m s\u1ed1 v\u1ed1n \u0111\u00e3 thanh to\u00e1n cho d\u1ef1 \u00e1n t\u1eeb ngu\u1ed3n v\u1ed1n \u1ee9ng tr\u01b0\u1edbc<\/p>\n<p>&#8211; C\u1ed9t s\u1ed1 7 &#8220;K\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i&#8221;: \u0111\u1ec1 ngh\u1ecb ch\u1ec9 ghi ph\u1ea7n v\u1ed1n c\u00f2n l\u1ea1i ch\u01b0a gi\u1ea3i ng\u00e2n thu\u1ed9c k\u1ebf ho\u1ea1ch n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u1eddi gian th\u1ef1c hi\u1ec7n v\u00e0 thanh to\u00e1n sang n\u0103m 20&#8230;<\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 100.0%;\" border=\"1\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 50.0%;\">\n<p align=\"center\"><em>&#8230;. ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m 20&#8230; .<\/em><br \/>\n<strong>CH\u1ee6 \u0110\u1ea6U T\u01af<\/strong><br \/>\n<em>(K\u00fd, <\/em><em>ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3<\/em><em>ng d\u1ea5u<\/em><em>)<\/em><\/p>\n<\/td>\n<td style=\"width: 50.0%;\">\n<p align=\"center\"><em>&#8230; ng\u00e0y &#8230; th\u00e1ng &#8230; n\u0103m 20&#8230; <\/em><br \/>\n<strong>KHO B\u1ea0C NH\u00c0 N\u01af\u1edaC<\/strong><br \/>\n<em>(K\u00fd<\/em><em>, ghi r\u00f5 h\u1ecd t\u00ean ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5<\/em><em>u)<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><strong>H\u01af\u1edaNG D\u1eaaN C\u00c1CH GHI PH\u1ee4 L\u1ee4C S\u1ed0 03a<\/strong><strong>, 03b <\/strong><strong>V\u00c0 PH\u1ee4 L\u1ee4C S\u1ed0 04<\/strong><\/p>\n<p align=\"center\"><em>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08<\/em><em>\/2016\/TT-BTC ng\u00e0y 18<\/em><em>\/01\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1<\/em><em>n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/em><em>)<\/em><\/p>\n<p>I. H\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u1ea3ng x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (ph\u1ee5 l\u1ee5c s\u1ed1 03a); B\u1ea3ng x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u00e1t sinh ngo\u00e0i h\u1ee3p \u0111\u1ed3ng \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (ph\u1ee5 l\u1ee5c s\u1ed1 04):<\/p>\n<p>1. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng: l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u \u0111\u00e3 k\u00fd k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>2. Gi\u00e1 tr\u1ecb t\u1ea1m \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i ch\u01b0a thu h\u1ed3i \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc: l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho nh\u00e0 th\u1ea7u theo \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng cho nh\u00e0 th\u1ea7u ch\u01b0a \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc.<\/p>\n<p>3. S\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc: l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n cho nh\u00e0 th\u1ea7u ph\u1ea7n gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 t\u1ea1m \u1ee9ng).<\/p>\n<p>4. Lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn cu\u1ed1i k\u1ef3 n\u00e0y: l\u00e0 lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc c\u1ed9ng v\u1edbi gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n (c\u1ed9t 9 c\u1ed9ng c\u1ed9t 10 c\u1ee7a b\u1ea3ng x\u00e1c \u0111\u1ecbnh).<em> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 k\u1ebf ho\u1ea1ch v<\/em><em>\u1ed1<\/em><em>n \u0111\u1ec3 thanh to\u00e1n h\u1ebft gi\u00e1 <\/em><em>tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 \u0111\u01b0\u1ee3c nghi\u1ec7m thu ghi trong Ph\u1ee5 l\u1ee5c s\u1ed1 <\/em><em>03a, th\u00ec s\u1ebd chuy\u1ec3n sang k\u1ef3 sau thanh to\u00e1n ti\u1ebfp, kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i ph\u1ee5 l\u1ee5c s\u1ed1 03a m\u00e0 ch\u1ec9 l\u1eadp gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n.<\/em><\/p>\n<p>5. Thanh to\u00e1n thu h\u1ed3i t\u1ea1m \u1ee9ng: l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 th\u1ea7u th\u1ed1ng nh\u1ea5t thanh to\u00e1n \u0111\u1ec3 thu h\u1ed3i m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng theo h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i ch\u01b0a thu h\u1ed3i \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (\u0111i\u1ec3m 2 n\u00eau tr\u00ean) theo \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft (chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng th\u00e0nh thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh).<\/p>\n<p>6. Gi\u00e1 tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n k\u1ef3 n\u00e0y: l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n cho nh\u00e0 th\u1ea7u theo \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft (sau khi tr\u1eeb s\u1ed1 ti\u1ec1n thu h\u1ed3i t\u1ea1m \u1ee9ng t\u1ea1i d\u00f2ng s\u1ed1 5 n\u00eau tr\u00ean). Trong \u0111\u00f3 g\u1ed3m t\u1ea1m \u1ee9ng (n\u1ebfu c\u00f3) v\u00e0 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/p>\n<p><em>(L\u01b0u \u00fd<\/em><em>: Gi\u00e1 <\/em><em>tr\u1ecb \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n lu\u1ef9 k\u1ebf trong n\u0103m k\u1ebf ho\u1ea1ch \u0111\u1ebfn cu\u1ed1i k\u1ef3 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u00e3 b\u1ed1 tr\u00ed cho g\u00f3i th\u1ea7u ho\u1eb7<\/em><em>c d\u1ef1 \u00e1n trong n\u0103m k\u1ebf ho\u1ea1ch)<\/em><\/p>\n<p>7. Lu\u1ef9 k\u1ebf gi\u00e1 tr\u1ecb thanh to\u00e1n: g\u1ed3m 2 ph\u1ea7n:<\/p>\n<p>&#8211; T\u1ea1m \u1ee9ng: l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho nh\u00e0 th\u1ea7u theo \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng ch\u01b0a \u0111\u01b0\u1ee3c thu h\u1ed3i \u0111\u1ebfn h\u1ebft k\u1ef3 tr\u01b0\u1edbc (d\u00f2ng s\u1ed1 2) tr\u1eeb thu h\u1ed3i t\u1ea1m \u1ee9ng (d\u00f2ng s\u1ed1 5) c\u1ed9ng ph\u1ea7n t\u1ea1m \u1ee9ng (n\u1ebfu c\u00f3) c\u1ee7a d\u00f2ng s\u1ed1 6.<\/p>\n<p>&#8211; Thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh: l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh \u0111\u1ebfn h\u1ebft k\u1ef3 tr\u01b0\u1edbc (d\u00f2ng s\u1ed1 3) c\u1ed9ng v\u1edbi thu h\u1ed3i t\u1ea1m \u1ee9ng (d\u00f2ng s\u1ed1 5), c\u1ed9ng ph\u1ea7n thanh to\u00e1n gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh k\u1ef3 n\u00e0y (d\u00f2ng s\u1ed1 6).<\/p>\n<p>II. B\u1ea3ng x\u00e1c nh\u1eadn gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n (ph\u1ee5 l\u1ee5c s\u1ed1 03b):<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 n\u1ebfu vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 do ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp chi tr\u1ea3 (kh\u00f4ng th\u00f4ng qua t\u1ed5 ch\u1ee9c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0) th\u00ec ph\u1ea7n ch\u1eef k\u00fd ch\u1ec9 y\u00eau c\u1ea7u ch\u1eef k\u00fd c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng y\u00eau c\u1ea7u ch\u1eef k\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0.<\/p>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 n\u1ebfu vi\u1ec7c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 do t\u1ed5 ch\u1ee9c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n th\u00ec ph\u1ea7n ch\u1eef k\u00fd y\u00eau c\u1ea7u: ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed8 T\u00c0I CH\u00cdNH &#8212;&#8212;- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac &#8212;&#8212;&#8212;&#8212;&#8212; S\u1ed1: 08\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 01 n\u0103m 2016 &nbsp; TH\u00d4NG T\u01af QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd, THANH TO\u00c1N V\u1ed0N \u0110\u1ea6U T\u01af S\u1eec D\u1ee4NG NGU\u1ed2N V\u1ed0N NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC C\u0103n c\u1ee9 Lu\u1eadt&#8230;<\/p>\n","protected":false},"author":1,"featured_media":1107,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[],"class_list":["post-1104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban"],"_links":{"self":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/1104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1104"}],"version-history":[{"count":2,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/1104\/revisions"}],"predecessor-version":[{"id":1106,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/posts\/1104\/revisions\/1106"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=\/wp\/v2\/media\/1107"}],"wp:attachment":[{"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tailieuxaydung.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}