C\u0103n c\u1ee9 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;<\/EM><\/FONT><\/P> C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 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><\/FONT><\/P> C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 64\/2009\/Q\u0110-TTg ng\u00e0y 20\/4\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e0nh Thu\u1ebf n\u0103m 2009 v\u00e0 n\u0103m 2010;<\/EM><\/FONT><\/P> B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e0nh Thu\u1ebf n\u0103m 2009 v\u00e0 n\u0103m 2010 nh\u01b0 sau:<\/FONT><\/P> \u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi \u00e1p d\u1ee5ng<\/STRONG><\/FONT><\/P> Th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ng\u00e0nh Thu\u1ebf tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh trong n\u0103m 2009 v\u00e0 n\u0103m 2010 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 64\/2009\/Q\u0110-TTg ng\u00e0y 20\/4\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/FONT><\/P> \u0110i\u1ec1u 2. M\u1ee5c \u0111\u00edch, y\u00eau c\u1ea7u<\/STRONG><\/FONT><\/P> Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c m\u1ee5c ti\u00eau, y\u00eau c\u1ea7u sau:<\/FONT><\/P> 1. Th\u1ef1c hi\u1ec7n t\u1ed1t ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu n\u1ed9i \u0111\u1ecba; ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 thu thu\u1ebf cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao.<\/FONT><\/P> 2. \u0110\u1ed5i m\u1edbi c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd bi\u00ean ch\u1ebf v\u00e0 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf; th\u00fac \u0111\u1ea9y vi\u1ec7c s\u1eafp x\u1ebfp t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, x\u00e2y d\u1ef1ng l\u1ef1c l\u01b0\u1ee3ng trong s\u1ea1ch, v\u1eefng m\u1ea1nh, c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao; s\u1eed d\u1ee5ng kinh ph\u00ed \u0111\u01b0\u1ee3c giao g\u1eafn v\u1edbi k\u1ebft qu\u1ea3 v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u1ed5 ch\u1ee9c thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; trao quy\u1ec1n t\u1ef1 ch\u1ee7 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb trong t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh.<\/FONT><\/P> 3. Ch\u1ee7 \u0111\u1ed9ng trong s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c giao, th\u1ef1c h\u00e0nh ti\u1ebft ki\u1ec7m, ch\u1ed1ng l\u00e3ng ph\u00ed; t\u1eadp trung hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 trang b\u1ecb k\u1ef9 thu\u1eadt hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 v\u00e0 hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u00f4ng ngh\u1ec7 qu\u1ea3n l\u00fd nh\u1eb1m th\u1ef1c hi\u1ec7n t\u1ed1t ch\u1ee9c n\u0103ng v\u00e0 nhi\u1ec7m v\u1ee5 nh\u00e0 n\u01b0\u1edbc giao, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf; t\u0103ng c\u01b0\u1eddng \u0111\u00e0o t\u1ea1o v\u00e0 b\u1ed5 sung thu nh\u1eadp cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c.<\/FONT><\/P> 4. Th\u1ef1c hi\u1ec7n c\u00f4ng khai d\u00e2n ch\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> \u0110i\u1ec1u 3. V\u1ec1 bi\u00ean ch\u1ebf<\/STRONG><\/FONT><\/P> 1. Bi\u00ean ch\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u1ea1m vi t\u1ed5ng s\u1ed1 bi\u00ean ch\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n giao cho B\u1ed9 T\u00e0i ch\u00ednh. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh giao ch\u1ec9 ti\u00eau bi\u00ean ch\u1ebf cho ng\u00e0nh Thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ch\u1ee7 \u0111\u1ed9ng t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo \u0111\u00fang ch\u1ee7 tr\u01b0\u01a1ng tinh gi\u1ea3n bi\u00ean ch\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. <\/FONT><\/P> 2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ee7 \u0111\u1ed9ng t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. T\u1ed5ng s\u1ed1 bi\u00ean ch\u1ebf giao cho c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ng\u00e0nh Thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ch\u1ec9 ti\u00eau bi\u00ean ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh giao cho ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> Ngo\u00e0i s\u1ed1 bi\u00ean ch\u1ebf \u0111\u01b0\u1ee3c giao, ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P> 3. Tr\u01b0\u1eddng h\u1ee3p do th\u00e0nh l\u1eadp th\u00eam ho\u1eb7c s\u00e1p nh\u1eadp C\u1ee5c thu\u1ebf t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed5 sung ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ee7 \u0111\u1ed9ng s\u1eafp x\u1ebfp bi\u00ean ch\u1ebf trong t\u1ed5ng bi\u00ean ch\u1ebf \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh giao. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft c\u1ea7n ph\u1ea3i t\u0103ng ch\u1ec9 ti\u00eau bi\u00ean ch\u1ebf \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00f4ng vi\u1ec7c m\u1edbi ph\u00e1t sinh, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 tr\u01b0\u1edfng B\u1ed9 N\u1ed9i v\u1ee5 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/FONT><\/P> \u0110i\u1ec1u 4. Kinh ph\u00ed b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf<\/STRONG><\/FONT><\/P> 1. Kinh ph\u00ed b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf (bao g\u1ed3m c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c ng\u00e0nh Thu\u1ebf) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 1,8% tr\u00ean d\u1ef1 to\u00e1n thu \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua do ng\u00e0nh Thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n trong d\u1ef1 to\u00e1n thu – chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u00e0ng n\u0103m.<\/FONT><\/P> 2. D\u1ef1 to\u00e1n thu l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kinh ph\u00ed b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf bao g\u1ed3m:<\/FONT><\/P> a) Thu v\u1ec1 d\u1ea7u th\u00f4 theo hi\u1ec7p \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng;<\/FONT><\/P> b) C\u00e1c kho\u1ea3n thu thu\u1ebf n\u1ed9i \u0111\u1ecba (kh\u00f4ng k\u1ec3 d\u1ea7u th\u00f4), g\u1ed3m: <\/FONT><\/P> – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; <\/FONT><\/P> – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; <\/FONT><\/P> – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t; <\/FONT><\/P> – Thu\u1ebf t\u00e0i nguy\u00ean; <\/FONT><\/P> – Thu\u1ebf m\u00f4n b\u00e0i; <\/FONT><\/P> – Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p; <\/FONT><\/P> – Thu\u1ebf chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3); <\/FONT><\/P> – Thu\u1ebf nh\u00e0, \u0111\u1ea5t; <\/FONT><\/P> – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; <\/FONT><\/P> – Thu ti\u1ec1n cho thu\u00ea m\u1eb7t \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc; <\/FONT><\/P> – Thu ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc;<\/FONT><\/P> – Thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; <\/FONT><\/P> – Thu ti\u1ec1n b\u00e1n nh\u00e0 thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc; <\/FONT><\/P> – C\u00e1c kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd; <\/FONT><\/P> – Thu ph\u00ed x\u0103ng d\u1ea7u; <\/FONT><\/P> – Thu v\u1ec1 kh\u00ed thi\u00ean nhi\u00ean c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c ph\u00e2n chia theo h\u1ee3p \u0111\u1ed3ng th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed;<\/FONT><\/P> – L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1;<\/FONT><\/P> – Thu ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/FONT><\/P> 3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu do ng\u00e0nh Thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00e0ng n\u0103m t\u0103ng, ho\u1eb7c gi\u1ea3m so v\u1edbi d\u1ef1 to\u00e1n thu \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o U\u1ef7 ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59, Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/FONT><\/P> 4. Khi nh\u00e0 n\u01b0\u1edbc thay \u0111\u1ed5i ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9, ng\u00e0nh Thu\u1ebf t\u1ef1 trang tr\u1ea3i c\u00e1c kho\u1ea3n chi t\u0103ng th\u00eam theo ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p do c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1ch quan d\u1eabn \u0111\u1ebfn m\u1ee9c kinh ph\u00ed giao cho ng\u00e0nh Thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m m\u1ee9c chi t\u1ed1i thi\u1ec3u duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng b\u1ed9 m\u00e1y th\u00ec B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t \u0111i\u1ec1u ch\u1ec9nh cho ph\u00f9 h\u1ee3p.<\/FONT><\/P> \u0110i\u1ec1u 5. C\u00e1c ngu\u1ed3n kinh ph\u00ed kh\u00e1c <\/STRONG><\/FONT><\/P> Ngo\u00e0i m\u1ee9c kinh ph\u00ed \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y, ng\u00e0nh Thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n kinh ph\u00ed sau:<\/FONT><\/P> 1. Kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 sau:<\/FONT><\/P> a) Th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd khoa h\u1ecdc v\u00e0 c\u00e1c c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ea5p Nh\u00e0 n\u01b0\u1edbc, c\u1ea5p B\u1ed9;<\/FONT><\/P> b) \u0110\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc. <\/FONT><\/P> c) Th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh d\u1ef1 \u00e1n kh\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7 ngo\u00e0i nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> d) Th\u1ef1c hi\u1ec7n tinh gi\u1ea3n bi\u00ean ch\u1ebf theo ch\u1ebf \u0111\u1ed9 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/FONT><\/P> 2. Ngu\u1ed3n kinh ph\u00ed h\u1ee3p ph\u00e1p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P> Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n kinh ph\u00ed tr\u00ean \u0111\u00e2y, ng\u00e0nh Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang n\u1ed9i dung s\u1eed d\u1ee5ng, \u0111\u00fang c\u00e1c ch\u1ebf \u0111\u1ed9 chi theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ngu\u1ed3n kinh ph\u00ed.<\/FONT><\/P> \u0110i\u1ec1u 6. N\u1ed9i dung s\u1eed d\u1ee5ng kinh ph\u00ed b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf <\/STRONG><\/FONT><\/P> 1. N\u1ed9i dung chi th\u01b0\u1eddng xuy\u00ean: <\/FONT><\/P> Kinh ph\u00ed b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u00e0nh Thu\u1ebf bao g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/FONT><\/P> a) Chi thanh to\u00e1n c\u00e1 nh\u00e2n: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p (g\u1ed3m: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n), khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i t\u1eadp th\u1ec3 theo ch\u1ebf \u0111\u1ed9 nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c cho c\u00e1 nh\u00e2n (bao g\u1ed3m c\u1ea3 chi t\u0103ng l\u01b0\u01a1ng, chi thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i). M\u1ee9c chi ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh qu\u00e2n to\u00e0n ng\u00e0nh l\u00e0 1,8 l\u1ea7n so v\u1edbi ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh (l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p, tr\u1eeb ph\u1ee5 c\u1ea5p l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd).<\/FONT><\/P> b) Chi qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh v\u00e0 chi b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n, g\u1ed3m: <\/FONT><\/P> – Chi c\u00e1c kho\u1ea3n thanh to\u00e1n d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng, v\u1eadt t\u01b0 v\u0103n ph\u00f2ng, th\u00f4ng tin truy\u1ec1n th\u00f4ng, li\u00ean l\u1ea1c, h\u1ed9i ngh\u1ecb, chi c\u00f4ng t\u00e1c ph\u00ed, thu\u00ea m\u01b0\u1edbn…; <\/FONT><\/P> – Chi tuy\u00ean truy\u1ec1n, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; <\/FONT><\/P> – Chi nghi\u00ean c\u1ee9u khoa h\u1ecdc, \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, t\u1eadp hu\u1ea5n nghi\u1ec7p v\u1ee5 cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c theo ch\u01b0\u01a1ng tr\u00ecnh, k\u1ebf ho\u1ea1ch c\u1ee7a ng\u00e0nh Thu\u1ebf; <\/FONT><\/P> – Chi \u1ea5n ch\u1ec9 thu\u1ebf, chi u\u1ef7 nhi\u1ec7m thu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; chi trang ph\u1ee5c;<\/FONT><\/P> – Chi ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c;<\/FONT><\/P> – Chi b\u00f9 \u0111\u1eafp thi\u1ec7t h\u1ea1i v\u1ec1 ti\u1ec1n v\u00e0 t\u00e0i s\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/FONT><\/P> – Chi ki\u1ec3m tra, ki\u1ec3m so\u00e1t nh\u1eb1m ng\u0103n ch\u1eb7n c\u00e1c h\u00e0nh vi tr\u1ed1n l\u1eadu thu\u1ebf v\u00e0 vi ph\u1ea1m Ph\u00e1p lu\u1eadt thu\u1ebf; <\/FONT><\/P> – Chi mua s\u1eafm, s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean v\u00e0 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n, trang thi\u1ebft b\u1ecb, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u00e0nh Thu\u1ebf (bao g\u1ed3m c\u1ea3 mua s\u1eafm c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, mua s\u1eafm t\u00e0i s\u1ea3n, trang thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin; s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n, tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c);<\/FONT><\/P> – Chi \u0111o\u00e0n \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i; chi \u0111\u00f3n, ti\u1ebfp kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, chi t\u1ed5 ch\u1ee9c h\u1ed9i th\u1ea3o, h\u1ed9i ngh\u1ecb qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam; <\/FONT><\/P> – Chi h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c \u0111i\u1ec1u \u0111\u1ed9ng, lu\u00e2n chuy\u1ec3n, bi\u1ec7t ph\u00e1i c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c trong h\u1ec7 th\u1ed1ng Thu\u1ebf;<\/FONT><\/P> – C\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean kh\u00e1c.<\/FONT><\/P> c) Chi \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 hi\u1ec7n \u0111\u1ea1i ho\u00e1 ng\u00e0nh theo ch\u01b0\u01a1ng tr\u00ecnh k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c duy\u1ec7t, b\u1ea3o \u0111\u1ea3m m\u1ee9c t\u1ed1i thi\u1ec3u l\u00e0 18% trong t\u1ed5ng s\u1ed1 chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> d) Th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, k\u1ebf ho\u1ea1ch, d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, mua s\u1eafm trang thi\u1ebft b\u1ecb, t\u0103ng c\u01b0\u1eddng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c theo nhi\u1ec7m v\u1ee5 chung c\u1ee7a to\u00e0n ng\u00e0nh T\u00e0i ch\u00ednh trong \u0111\u00f3 c\u00f3 ph\u1ee5c v\u1ee5 nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n c\u1ee7a ng\u00e0nh Thu\u1ebf. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u0111i\u1ec1u h\u00e0nh d\u1ef1 to\u00e1n kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 n\u00eau tr\u00ean trong d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c duy\u1ec7t.<\/FONT><\/P> e) Chi b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 84-Q\u0110-TW ng\u00e0y 01\/10\/2003 c\u1ee7a Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0111\u1ea3ng; chi b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/FONT><\/P> Kinh ph\u00ed chi th\u01b0\u1eddng xuy\u00ean b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng cu\u1ed1i n\u0103m ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/FONT><\/P> 2. N\u1ed9i dung chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng:<\/FONT><\/P> Chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea3o \u0111\u1ea3m m\u1ee9c t\u1ed1i thi\u1ec3u l\u00e0 10% tr\u00ean d\u1ef1 to\u00e1n chi h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c duy\u1ec7t c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> V\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ed1 tr\u00ed \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi, c\u1ea3i t\u1ea1o tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c c\u1ee7a ng\u00e0nh Thu\u1ebf. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. <\/FONT><\/P> Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy\u1ec1n \u0111i\u1ec1u \u0111\u1ed9ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u00e3 b\u1ed1 tr\u00ed cho ng\u00e0nh Thu\u1ebf \u0111\u1ec3 \u0111\u1ea7u t\u01b0 cho c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng kh\u00e1c ph\u1ee5c v\u1ee5 nhi\u1ec7m v\u1ee5 chung c\u1ee7a ng\u00e0nh t\u00e0i ch\u00ednh \u0111\u00e3 b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 th\u1ee7 t\u1ee5c nh\u01b0ng thi\u1ebfu v\u1ed1n.<\/FONT><\/P> \u0110i\u1ec1u 7. Ti\u00eau chu\u1ea9n, m\u1ee9c chi, ch\u1ebf \u0111\u1ed9 chi<\/STRONG><\/FONT><\/P> 1. \u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, m\u1ee9c chi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh,T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ee7 \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb trong ng\u00e0nh Thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n cho ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> 2. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u1eb7c th\u00f9, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 v\u00e0 kh\u1ea3 n\u0103ng ngu\u1ed3n kinh ph\u00ed, tr\u00ean c\u01a1 s\u1edf v\u1eadn d\u1ee5ng c\u00e1c ti\u00eau chu\u1ea9n, m\u1ee9c chi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 x\u00e2y d\u1ef1ng ti\u00eau chu\u1ea9n, m\u1ee9c chi \u0111\u1eb7c th\u00f9 cho ph\u00f9 h\u1ee3p tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t, ban h\u00e0nh.<\/FONT><\/P> 3. V\u1ec1 m\u1ee9c chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng: Tr\u00ean c\u01a1 s\u1edf s\u1ed1 bi\u00ean ch\u1ebf \u0111\u01b0\u1ee3c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh giao v\u00e0 ngu\u1ed3n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, m\u1ee9c chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/P> T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ph\u00e2n ph\u1ed1i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo k\u1ebft qu\u1ea3 ch\u1ea5t l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a t\u1eebng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c theo nguy\u00ean t\u1eafc c\u00f4ng b\u1eb1ng h\u1ee3p l\u00fd, g\u1eafn ti\u1ec1n l\u01b0\u01a1ng v\u1edbi hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c, \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a ng\u00e0nh Thu\u1ebf. <\/FONT><\/P> \u0110i\u1ec1u 8. S\u1eed d\u1ee5ng kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c<\/STRONG><\/FONT><\/P> H\u00e0ng n\u0103m, s\u1ed1 kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean (kh\u00f4ng bao g\u1ed3m n\u1ed9i dung chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y), ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c n\u1ed9i dung sau:<\/FONT><\/P> 1. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft c\u1ea7n \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u00e0 hi\u1ec7n \u0111\u1ea1i ho\u00e1 ng\u00e0nh trong khi v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c, ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c \u0111\u1ec3 b\u1ed1 tr\u00ed cho c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 hi\u1ec7n \u0111\u1ea1i ho\u00e1 ng\u00e0nh.<\/FONT><\/P> C\u0103n c\u1ee9 v\u00e0o kh\u1ea3 n\u0103ng kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c v\u00e0 nhu c\u1ea7u kinh ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u00e0 hi\u1ec7n \u0111\u1ea1i ho\u00e1 ng\u00e0nh, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t b\u1ed1 tr\u00ed cho t\u1eebng n\u1ed9i dung c\u00f4ng vi\u1ec7c.<\/FONT><\/P> 2. Tr\u00edch Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u1ed5n \u0111\u1ecbnh thu nh\u1eadp cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c ng\u00e0nh Thu\u1ebf do nh\u1eefng nguy\u00ean nh\u00e2n kh\u00e1ch quan l\u00e0m gi\u1ea3m thu nh\u1eadp; h\u1ed7 tr\u1ee3 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c ng\u00e0nh Thu\u1ebf g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n, m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o, b\u1ecb ch\u1ebft, ho\u1eb7c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp cho ph\u00f9 h\u1ee3p.<\/FONT><\/P> 3. Chi b\u1ed5 sung thu nh\u1eadp cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c b\u00ecnh qu\u00e2n to\u00e0n ng\u00e0nh Thu\u1ebf t\u1ed1i \u0111a 0,2 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh (l\u01b0\u01a1ng ng\u1ea1ch, b\u1eadc, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p, tr\u1eeb ph\u1ee5 c\u1ea5p l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd).<\/FONT><\/P> M\u1ee9c chi b\u1ed5 sung thu nh\u1eadp cho t\u1eebng c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c do th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb quy\u1ebft \u0111\u1ecbnh tr\u00ean nguy\u00ean t\u1eafc g\u1eafn v\u1edbi hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c, c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd, \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng khai trong to\u00e0n \u0111\u01a1n v\u1ecb.<\/FONT><\/P> 4. Chi khen th\u01b0\u1edfng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i ng\u00e0nh Thu\u1ebf c\u00f3 th\u00e0nh t\u00edch \u0111\u00f3ng g\u00f3p h\u1ed7 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng thu\u1ebf; chi ph\u00fac l\u1ee3i t\u1eadp th\u1ec3. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn m\u1ee9c chi c\u1ee5 th\u1ec3 cho ph\u00f9 h\u1ee3p.<\/FONT><\/P> T\u1ed5ng m\u1ee9c chi khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i trong ng\u00e0nh Thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m.<\/FONT><\/P> 5. Chi tr\u1ee3 c\u1ea5p th\u00eam ngo\u00e0i ch\u00ednh s\u00e1ch chung cho nh\u1eefng ng\u01b0\u1eddi t\u1ef1 nguy\u1ec7n v\u1ec1 ngh\u1ec9 ch\u1ebf \u0111\u1ed9 trong qu\u00e1 tr\u00ecnh s\u1eafp x\u1ebfp, t\u1ed5 ch\u1ee9c l\u1ea1i lao \u0111\u1ed9ng; chi h\u1ed7 tr\u1ee3 cho c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c ng\u00e0nh Thu\u1ebf. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn m\u1ee9c chi c\u1ee5 th\u1ec3 cho ph\u00f9 h\u1ee3p.<\/FONT><\/P> 6. Chi h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng v\u00e0 c\u00e1c \u0111o\u00e0n th\u1ec3, m\u1ee9c h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 do T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, Th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c ng\u00e0nh Thu\u1ebf xem x\u00e9t quy\u1ebft \u0111\u1ecbnh cho ph\u00f9 h\u1ee3p.<\/FONT><\/P> 7. S\u1ed1 kinh ph\u00ed c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) sau khi \u0111\u00e3 b\u1ea3o \u0111\u1ea3m c\u00e1c n\u1ed9i dung chi n\u00eau tr\u00ean, ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/FONT><\/P> \u0110i\u1ec1u 9. Kinh ph\u00ed b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf<\/STRONG><\/FONT><\/P> C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1eeb ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh Thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y; \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 chi ti\u00eau theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ec1n t\u1ef1 ch\u1ee7, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y, bi\u00ean ch\u1ebf v\u00e0 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2006\/N\u0110-CP ng\u00e0y 25\/04\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/FONT><\/P> \u0110i\u1ec1u 10. L\u1eadp, ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n v\u00e0 quy\u1ebft to\u00e1n<\/STRONG><\/FONT><\/P> Vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n, ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n v\u00e0 quy\u1ebft to\u00e1n kinh ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/FONT><\/P> \u0110i\u1ec1u 11. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/STRONG><\/FONT><\/P> 1. B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p I) ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e0nh Thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 64\/2009\/Q\u0110-TTg ng\u00e0y 20\/4\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/P> 2. Tr\u00ean c\u01a1 s\u1edf h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p I), T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn v\u00e0 t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c ng\u00e0nh Thu\u1ebf.<\/FONT><\/P> \u0110\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 r\u00fat kinh nghi\u1ec7m trong tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n \u0111\u00fang m\u1ee5c ti\u00eau, y\u00eau c\u1ea7u t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 64\/2009\/Q\u0110-TTg ng\u00e0y 20\/4\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/FONT><\/P> Qu\u00fd III n\u0103m 2010, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c t\u1ed5ng k\u1ebft, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf n\u0103m 2009 v\u00e0 n\u0103m 2010, x\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 bi\u00ean ch\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf cho giai \u0111o\u1ea1n ti\u1ebfp theo b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh.<\/FONT><\/P> 3. Kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao kho\u00e1n cho ng\u00e0nh Thu\u1ebf (bao g\u1ed3m c\u1ea3 c\u00e1c qu\u1ef9) t\u1eeb n\u0103m 2008 tr\u1edf v\u1ec1 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng, thanh to\u00e1n; ng\u00e0nh Thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 cho nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n, chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 chi t\u0103ng c\u01b0\u1eddng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00e1t tri\u1ec3n ng\u00e0nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/P> C\u0103n c\u1ee9 v\u00e0o s\u1ed1 kinh ph\u00ed hi\u1ec7n c\u00f2n ch\u01b0a s\u1eed d\u1ee5ng, ch\u01b0a thanh to\u00e1n v\u00e0 nhu c\u1ea7u c\u1ea7n thi\u1ebft chi \u0111\u1ec3 \u0111\u00e1p \u1ee9ng nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n, chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 chi t\u0103ng c\u01b0\u1eddng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00e1t tri\u1ec3n ng\u00e0nh; T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng s\u1ed1 kinh ph\u00ed tr\u00ean b\u1ea3o \u0111\u1ea3m hi\u1ec7u qu\u1ea3, thi\u1ebft th\u1ef1c.<\/FONT><\/P> 4. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c sau 45 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c n\u0103m ng\u00e2n s\u00e1ch 2009, n\u0103m 2010. B\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 54\/2005\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 107\/Q\u0110-TTg ng\u00e0y 16\/5\/2005 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m kho\u00e1n bi\u00ean ch\u1ebf v\u00e0 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf giai \u0111o\u1ea1n 2005-2007.<\/FONT><\/P> Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/FONT><\/P> <\/EM><\/A><\/A><\/EM><\/P> B\u1ed9 T\u00e0i ch\u00ednh -Ph\u1ea1m S\u1ef9 Danh <\/STRONG><\/P><\/p>\n","protected":false},"excerpt":{"rendered":" C\u0103n c\u1ee9 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;C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 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;C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh […]<\/p>\n","protected":false},"author":2,"featured_media":11782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17666"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17666"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17666\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/11782"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}