BTCsotc.langson.gov.vn/sites/sotc.langson.gov.vn/files/2018-08/71.2017.TT_.BTC_.pdf · thong chuyen gii, thu hoi ng thuc, giam t914 ng dgng thuc; ket qua thuc hien cic chinh sach.an

BQ TAT CRINH CQNG BOA XA HO! CHI) NCHIA VIST NAM D6c14p - Tn. do - Ranh phtic

So: 71/2017/1T-BTC Ha Noi, ngay 13 tilting 7 nam 2017

THONG Tit 86 TAT CHINTItng din fay dung dv Man ngfin sach nhi nut nam 2018

;;GONG VAN OED ke hooch thi chink—ngan sach nha nut 03 nam 2018-2020

Ng Can cti Luat ngan sach nha nut ngay 25 thing 6 nam 2015;

Can car Nghi clink so 163/2016/ND-CP ngay 21 thcing 12 nam 2016 cita Chinh pith quy Binh chi tilt va hutrozg don thi hank Lueit ngan sach nha mcbc;

Can mi. Nghi dinh so 45/2017/ND-CP ngay 21 thong 4 nam 2017 act Chinh pith quy Binh chi tilt tgp a hogch tai chinh 05 nam va ki hogch tai chinh — ngan sach nha me& 03 tram;

Can cif Nghi dinh se; 31/2017/ND-CP ngay 23 thong 3 nam 2017 clic: Chinh pith ban hank Quy chi ltfip, therm tra, quylt dinh ke hogch tai chinh 05 Wirtz Ma phzrong, a hogch cleiu to cling trung hgn 05 nam dia piztrang, ki hogch tai chinh —ngan sach nha nzroc 03 nam dia phurmg, du wan va phein bet ngan sach dia phzrong, phe chuiin quyet wan nglin sach clia phurmg hang nam;

Can crier Nghi dinh se; 215/2013/ND-CP ngay 23 thcing 12 Wirtz 2013 czia Chink pith quy dinh chirc niing, nhiem vat, quyin hgn va co caw to chew czia BO' Teti chinh;

Thee hien Chi thi so 29/CT-TTg ngay 05 thcing 7 nom 2017 act Thu twang Chinh phis ve xay dung ki hooch phcit trien kink ti - xa hoi vet du wan ngan sach nha nut nom 2018;

Theo di nghi czia Vat truing Vy Ngein sach nha nuttc;

BO' twang Bo Tai chinh ban hank Thong to hiding can thy dung du wan ngdn sack nha twat nam 2018 va ki hogch tai chinh — nglin sach nha ntroc 03 nam 2018-2020.

Chuang I DANH GIA T1NH HINH THVC HICN NHICM VU

NGAN SACH NHA NUOC NAM 2017

Dieu 1. Can co. danh gil tinh hinb thnt hi4n nhiem vu neap sach nhit nut nam 2017

1. Cac van ban phe duyet, giao RI-nem vu ngan sach nha nut (NSNN) nam 2017 cua cap c6 therm quyen, g6m: cac Nghi quy& ctia Quoc h6i so

27/2016/QH14 ngay 11 thing 11 nam 2016 ve du town NSNN nam 2017 ya so 29/2016/QH14 ngay 14 thing 11 nam 2016 ve phin b0 ngan sich Trung tang (NSTW) nam 2017; cac Quyet dinh cis ThO tuOing Chinh phu so 2309/QD-TTg, s6. 2310/QD-TTg ngay 29 thing 11 nam 2016 ye giao du than NSNN nam 2017, so 2562/QD-TTg ngay 31 thing 12 nam 2016 ye giao Ice hoach von du to NSNN nam 2017 ya cic quyet dinh lchic yel b0 sung ngan sfich trong qua trinh dieu hanh NSNN nam 2017; Nghl guys& cila 1101 clang nhan din, Quyet dinh cuaUy ban nhan dan cac cap ve du toin ngan sich dia phuang (NSDP) va phan b8 NSDP nam 2017.

2. Cfic van ban chi So dieu hanh dm cap c6 them quyan c6 lien quan den NSNN nam 2017, Om: cac Nghi quyet cua Chinh phu s8 01/NQ-CP ngay 01 thing 01 nam 2017 ve nhang nhiem vu, giai phap chit yen chi doo dieu hanh thuc hien ke hooch phat trien kinh xa hOi va du toin NSNN nazi 2017 (Nghl quyet so 01/NQ-CP), so 40/NQ-CP ngay 10 thing 5 nam 2017 phien hop Chinh pin) thuemg k9 thing 4 nam 2017 (Nghl quyet so 40/NQ-CP) ya Nghl quy& pluen hgp thuemg k9 Chinh phi hang thing; cac Chi thi. cis Thu turfing Chinh phil s6 14/CT-TTg ngay 19 thing 4 nam 2017 ye viec tap trung chi So dieu hanh thuc hien nhiem vu tai chinh - NSNN nam 2017 (Chi thl. so 14/CT-TTg), so 24/CT-TTg ngay 02 thing 6 nam 2017 Ye cic nhiem vu, giai phap chit yen thuc day tang truerng cac nganh, libh Niue nha'm thuc hien muc tieu tang tracing kinh to nam 2017 (CM thi so 24/CT-TTg); Quyet dinh so 579/QD-TTg ngay 28 thing 4 nam 2017 di a Thu twang Chinh phO ye nguyen tic 118 trg c6 muc tieu tir NSTW cho NSDP thuc hien cac chinh sich an sink xi' hoi giai down 2017 — 2020 (Quyet dint). s8 579/QD-TTg); Nghl quyet cis H6'i &mg nhan dan, Quyet dinh cis 1)y ban nhan dan, Chi thi cila Chia tich U9 ban nhfin din cac cap ye nhimg ntOm vv, giai phap chi yeu chi So dieu hanh thuc hien ke hoach phat Wien kinh to - xa hoi ya du Win NSW nam 2017.

3. Thong to s6 326/2016/TT-BTC ngay 23 thing 12 nam 2016 ctia BO Tai chinh quy dinh ye to chirc thuc hien du than NSNN nam 2017.

. 4. ThOng to so 319/2016/TT-BTC ngay 13 thing 12 nam 2016 dia. BO Tai chinh quy dinh viec xir 19 chuyen nguOn NSNN nam 2016 sang nam 2017.

5. Tinh hinh thuc hien nhiem vu tai chinh — NSNN 6 thing du nazi.; cac gifii phfip phin den hoan thanh yugt du town thu NSNN 2017 trong nhung thing con lai di dugc cic cap co tham quyen quyet dinh.

6. Cac ket luau, ki'en nghl cis cac co quan chirc nang 401 thi ding tic cai cach this tic hinh chinh, thanh tra, kiem toin, giai quyet Ichieu nai t8 cao, thuc Moth tiet hem, thong ling phi, phong cheing tham nhfing elchi to chic thuc hien thu, chi NSNN; tang cuerng k9 luit, k9 cuing chinh, chong that thu nem sach, thong chuyen gii, thu hoi ng thuc, giam t914 ng dgng thuc; ket qua thuc hien cic chinh sach.an sink Mg, chinh sich doi ngu&i co h6 ngheo, deng bao dan t6c thieu so, Yang sau, vimg xa; bao dam kinh phi cho quoc phOng, an ninh, on dinh chinh tri ya tat to xi hOi.

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Dieu 2. Dinh gia tinh hinh thuc hien nhiem vu thu NSNN

Can cu ket qua thu NSNN 6 thang dau Warn, dy bao tinh hinh san xuat kinh doanh, dien bien gia ca thi truang 6 thing cuei,nam, cac BO, ea quan trung tang va dia phtrcmg thuc hien ra soat dart gia cac yeu te tic dOng tang, giam thu, kien nghi cac giai phip dieu hinh nham phan dan hoan thanh vugt mire dy toin thu NSNN nam 2017 di duce Quec hoi, Wei &Ong nhan dan cat cap thong qua; trong do tap trung vao the not dung sau:

1. Dinh gia, phan tich ding nguyen than anh htremg den thu NSNN nam 2017, gem:

Nhirmg thuart lei, lchO khan trong sin xuat - kinh doanh va hog &Ong xuat nhap lchau nam 2017 cua the doanh nghiep, the to chirc kinh te thuee the thanh phan kinh to do tic dOng cim the you to trong nubs va ngoai mac; san lugng san xuat va tieu thy, gia ban, lei nhuan cua cat sin pham hang Ma, dich vg chit' yeu; the do tang truemg fang mire ban le hang Ma va doanh thu clich vu tieu dung; toe de tang gia tri sin xuat ding nghiep; mire de' tang, giam yen din to tha cac thanh phan kinh te; 'chi nang tie') can von tin dung thuc hien cat du an dau tu Mai, dau tu ma rang, dau tu chiau sau tha the doanh nghiep; dien bien thi truing bat Ong sin.

Tic dOng cfm dien bien gia dau the, gia hang Ma Ming sin nen thi truing the giai va trong flack, tic Ong cua viec thuc hien tic earn ket hen nhap kinh to quee te, viec trierk khai the Nghi quyet tha Chinh phu so 35/NQ-CP ngay 16 thing 5 nam 2016 ve h8 trg va phat tritn doanh nghiep den nam 2020 (Nghi quyet so 35/NQ-CP), s6 19-2017/NQ-CP ngay 06 thing 02 nam 2017 Ve tiep 11,1e thuc hien nhiing nhiem vu, giai phap chit you cai thin mei truing kinh doanh, nangcao nang lire canh tranh gnat gia nam 2017, dinh huemg den nam 2020 (Nghi guy& so 19-2017/NQ-CP), tic chinh skit tien te, tin dung, thucmg mg, dau tu, chinh skit gia, cai each flit fire hinh chinh, se 36a/NQ-CP ngay 14 thing 10 nam 2015 ye Chinh phu dien tar va tie Ong cita the yeti te !chic den nen kinh to va kat qua thu NSNN trong 6 thing dau nam.

2. Dinh gia tinh hinh thin khai, ket qua thuc hien cac bien phap v'a quan 1/ thu NSNN theo Nghi quyet so 01/NQ-CP va Chi thi se 14/CT-TTg; tinh hinh trian khai thuc hien cac chinh sach thug duce sirs gi, bo sung di hieu lye trong nam 2017, bao gem ma rOng pham vi thu NSNN theo Luat NSNN va Luat Phi va le phi; dieu chinh thug suit thug tieu thy doe bier (TTDB) theo to trinh tha met se mat hang theo Luat situ &A, be sung met se dieu tha Luat thug TTDB, Luat sin dei, be sung met se dieu cua Luat thug gia tri gia tang (GTGT), Luat thug TTDB va Luat quart 1/ thuc; bien thug suit thug tai nguyen theo Nghi quy& so 1084/2015/UBTVQH13 ngay 10 thang 12 nam 2015 cua Uy ban thueng vu Quiet hOi; quy dinh ye gia tinh thug GTGT clei voi dien tin tic nha may they dien, nhiet dien hack man phy thuc Tap doan Dien lye Viet Nam, Tong ding ty phat dien tai Nghi dinh so 10/2017/ND-CP ngay 9 thing 02 nam 2017 dm Chinh phu va cat

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van ban, chinh sack, the de thu thue, phi, le phi lchk tic deng den viec thvc hien nhiem vu thu NSNN nam 2017.

3. Dinh gifi tinh hinh thanh tra, kiem tra va xir 19 thu h6i ng dgng thug:

Ket qua thvc hien dog tic don dec, cubing the thu hai nq dgng thu nam 2017. RA soat, xfic dinh chintz xic s6 ng thue den ngay 31 thing 12 nam 2016, phan tich dinh gia tinh hinh ng thue, x6a nq thu trong nam 2017, ban cao, danh gia ket qua thu hai ng thue trong 13a111 2017 va se ng thue den ngay 31 thing 12 nam 2017.

Ket qua thvc hien cat hen nghi cap

Kiem town n.ha nu6c, Thanh tra, quyet dinh truy thu co quan thue cac cap trong viec thvc hien ke hokh, nhiem vu thanh tra, kiem tra chap hinh phap luat thue.

4. Daub gia tinh hinh ke khai, nop thue va hoan thue GTGT phat sinh theo quy dinh tha Lu@ thue GTGT tha doanh nghiep nam 2017. Trong de, dv kien se kinh phi hoan thue GTGT cho doanh nghiep trong nam 2017 gin von tang cuing cong tic giant sat, kiem tra, thanh tra sau hoin thue GTGT, xir ly thu hai tien ho?in thue GTGT sai quy dinh, tic Ong khi thvc hien. cac Wei dung lien quan den Ichau trir,,hoin thue GTGT theo quy dinh Luat sira d8i, bet sung met s8 dieu tha Luat thue GTGT, Luat Thue TTDB va Luat Quin 1/ thue; de xuat cac kien nghi dieu chinh cc the quan lY hoin thue GTGT di dam ban chat the, dung quy dinh cua phip luat.

5. Ket qua ph6i hqp gala cac be, co quan trung uong va cac dia phuang trong cong tic quan 1Y, thao go kh6 khan, vueng mac ye thu NSNN, bin dau.gia tai san Nha ntroc, dau gifi quye'n sir dung dat va to chirc thvc hien thanh tra, kiem tra, den doc thu hoi ng thue, chong that thu, chOng chuyen gia; tan tai, vuong mac va giai phap Ichac phuc.

6. Ket qua thvc hien thu phi, le phi; thu x* phat vi pham bath chinh, thu that va tich thu Ichic 6 thing dau nam va &cc ca nam 2017.

Dieu 3. Dinh gia tinh hinh thtyc hien nhiem vy chi diu phat triAn

Cfic b0, co quan trung uang Ira dia phuong tap trung dinh gifi cac nei dung sau:

1. Citing tic be tri va tt) chirc thvc hien dkr toan chi dau tu phat trien (DTPT) nam 2017:

a) Tinh hinh lap, theam dinh, phe duyet chit truing dau Ur, guy& Binh dau tu cac dv an dau tu cong va dieu chinh dg an au to cling (nett co) theo quy dinh tha Luat Dau tu ding va cac van ban chi dao dieu hinh cita Chinh ph*, Thil tubing Chinh ph*.

b) Tinh hinh phan ba, giao dg toin chi DTPT nam 2017: Viec be tri, phan be von, giao du town chi DTPT cho cac dv an, cong trinh trong nam 2017 theo Luat Dau to cong; than gian phan b8 va giao ke hoach cho chit dau us; kelt qui be tri dv

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town de thu hoi vein ngan sach ling truem va thanh town ng xay dung- ca ban (XDCB) thuec ngulin NSNN.

c) Tinh hinh thuc hien chi DTPT nam 2017: Tinh hinh thuc hien Ice hooch DTPT nam 2017, bao gem gia tri Ichoi lugng thuc hien, van thanh town den het Quy 11/2017 (Om thanh toin Ichei lugng hoin thanh va thanh toin tam ung von dau tu), du kien kh6i lucmg thuc hien va von thanh town den ngay 31 thing 12 nam 2017 (co bleu phy lye chi tiet timg dy an, so lieu ve tong mirc dau tu dugc duyet, von thanh Man lily ke den het nam 2016, ke hoach von va trerc thuc hien nam 2017, kern theo thuyet mirth).

Tien dO thuc hien cac chuang trinh myc tieu queoc gia (CTMTQG), chucmg trinh myc tieu (CTMT), cat chuang trinh dy an sir dung ngulin von ODA (vien trg ODA va vay ODA) va von vay uu dai (tien dq giii ngan, Icha rang dam bao von doi. img). Rieng cac chucmg trinh, du an sir dung von vay ODA va/hoac vay uu dai, twang hgp xfic dinh kha nang giii ngan vugt du town dugc giao (neu co), thi phai co ban coo gun BO Ke hoach va Dan tu, BO Tai chinh de tang hgp trinh Thit tuemg Chinh phi de dieu chinh trong pham vi dy town tong nguon von nuerc ngoai dugc giao, hoac trinh Uy ban thuong vy.Quoc hei xem x6t, quyet dinh b8 sung dy toll fru& khi thyc hien n'eu vugt du tom tong nguem von nuac ngoai duce giao.

Tinh hinh thuc Men cac du an ctAu to tir nguan tiers ban tan sin tren dit va chuyen nhugng quyen sir dung dat (trong do bao coo chi tiet: so tiers can du den ngay 31 Mang 12 nam 2016; trac s6 thu phis sinh nom 2017; kien nghl phucmg an sir dung don von so can du den 31 thing 12 am 2016 va s8 phat sinh nom 2017).

Cac BO Y ta, Quec phi:Mg va Uy ban than clan Thanh phi) HO Chi Minh bio coo tinh hinh thuc hien dau ta, xay dung 05 benh,vien, vien tuyen trong trong va tuyen cu6i mann phO Ho CM Minh tir nguon ung von Quy 1-18 trq sap xep va Phit thin doanh nghiep (chi tiet tong se* von dugc img tt)r Quy, so da giai nen, so da xuat Quy nhung chua gisi ngfin, so chua xuat Quy) va dy town chi DTPT nam 2017; de xuat cac kien nghi dim bao tien d9 thuc hien cac du an (net co).

d) Tong hap, dinh gii tinh hinh ng dong Ich6i lucmg cfau to XDCB nguen NSNN (bao gom ca trai phieu.Chinh phu (TPCP)) theo chi dao ciia Thu Meng Chinh phu tai cac Chi thi; s6 27/CT-TTg ngiy 10 thing 10 nam 2012, s6 14/CT-TTg ngay 28 thing 6 nom 2013 vi s6 07/CT-TTg ngay 30 thing 4 nam 2015: St; ng den ngay 31 thing 12 nom 2016, s6 thu hen trong nam 2017, trot s6 con ng den ngay 31 thing 12 nam 2017 (chi tiet timg dy an).

d) SO von NSNN da img trtr&c cho cac dy an du tu den ngay 30 thing 6 nam 2017 chua co nguiin thu h6i.

e) Tinh hinh vay va tra rig cac nguen von vay cua dia. phuomg (Ice a nguan tam (mg ton ngan Kho bac nha nuerc) de thuc hien cac du an, cOng trunh dau tu ca ser ha tang.

g) Tinh hinh quyat town dy an d'Au to hoan thanh, trong do nen s6 du an da

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holn thanh nhung chua quytt toan theo quy dinh den hat thing 6/2017 va du kien den het nam 2017; nguyen than Va giai phap xir 19.

h) Dinh gia vtrang mac trong qukt 19 dau to theo Luat Dau to ding, Lula Xay dung va the van ban phip 141 co lien quan, kien nghi giai phap xi' 19.

2. Dinh gia kat qua thuc hien nhiem vu chi h6 trot phat trien:

a) Tinh hinh thuc hien tin dung dau to uu dai cita Nha. ntrem (tang mirc tang truenag tin dung, cac nguen yea de thuc hien ke hooch tang twang tin dung, %men NSNN cap bit chenh lech lei tugng hue.% uu 4E; pham vi uu dai; dau moi thuc hien chinh sach tin dung; 'al suit cho vay; cal cach hinh chinh trong thu tic xet duyet cho vay.

b) Tinh hinh thuc hien chinh sach tin dung cho cac chuang trinh cho vay he ngheo, he can ngheo, he meri thoit ngheo, he ,din tec thieu dac biet Iche khan;tin dung hoc sinh, sinh vien; cho vay giai quyet viec lam, xuat lchau lao Ong; cho vay chuong trinh nuem sach va vie sinh mai truang non then;... MOi chuong trinh cho vay can lam ro ca so phap 19, pham vi, doi tucmg, dieu kien vay, lei suit huy deng birth quan, lei suit cho vay binh quan; dtr not cho vay dau nam, s6 phat sinh vay va tra ng trong nam, du kien mix du not cuoi kk; s6 not kinh phi cap bull; suit dau nam, so phat sinh trong nam, so da duac cap bit, so du kien con not cuOi nam.

3. Tinh hinh thuc hien cac ca che, chinh sach xa hei hda (tong nguan luc va co cau nguan lye dm Id heti dau to cho phat trien nganh, tinh vtrc; so Wong cac ca so duqc dau to tir nguon hp xa hei hOa; ket qua dat dugc; ton tai, nguyen nhan va giai phap Ichac phuc).

Dieu 4. Dinh gia tinh hinh thtrc hi§n nhijin vy chi thuimg auyen

Cfic be, ca quan trung uong va die phucmg tap trung anti gia cac not dung sau:

1. Tinh hinh trien khai phan b6, giao du toan va thuc hien du toan NSNN 6 thing dau nam va du kien ca nam 2017 theo timg firth vuc chi dirge giao; kat qua thuc hien cat mix tieu, nhiem vg, cac chucmg trinh, du an len; nhing khO khan, vuemg mac va de xuat bien phap x*19.

2. reet qua viec cat giam du toan dtti veld cat nhiem vu chi thubng xuyen di giao trong du toan dau nam cua the be, co quan Trung uang va die phmmg, nhung den ngity 30 thong 6 nam 2017 chua phan bo hoac da phin bo thong chua trien khai thuc hien theo quy dinh tai Nghi quyet so 01/NQ-CP, Chi thi. so 14/CT-TTg.

3. Kat qua thuc hien va nhimg Iche khan, vuOng mac phat shill trong viec Sit hien cac nhiem vu, co che, chinh sach va chE de chi tieu, tieing then kien nghi cac giai phi!) kit phuc ngay trong nam 2017, cu the:

a) EMi voi cac chat de, chinh sach: Ranh gia tang the toan bo cat chinh sach, che de; ra soot, kien nghi &I sung, sira deti cac chinh sach, che de kung ph* hop yeti thuc te.

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b) Tinh hinh, ket qua trien khai dux hien ca the to chu, to chiu trash nhiem ve sir dung hien the va kinh phi quan 1y hanh chinh theo quy dinh tai Nghi dinh so I30/2005/ND-CP ngay 17 thing 10 nam 2005 va be sung, sirs doi tai Nghi dinh se 117/2013/ND-CP ngay 07 thing 10 nam 2013 cna Chinh

c) Tinh hinh trien khai thvc hien 6 thing au nam va 'chi Wang thvc hien ca nam 2017 d8i yeti cac nhiem vu duce phin cling tai Quyet dinh so 695/QD-TTg ngay 21 thing 5 nam 2015 dia. Thfi tuang Chinh phu ve viec ban hanh Ke hoach trien khai Sic hien Nghi dinh se 16/2015/ND-CP ngay 14 thing 2 nam 2015 cfia Chinh phu ve ca the to chn cila don vi sv nghiep cang (Nghi dinh se 16/2015/ND-CP); tinh hinh thvc hien ca the to clui doi von cac don vi su nghiep tong lap trong timg linh vvc theo cac Nghi dinh cua Chinh phu so 54/2016/ND-CP ngay 14 thing 6 nam 2016 quy dinh co che to chu cfia to chirc khoa hoc va cling nghe c8ng (Nghi dinh se 54/2016/ND-CP), se 141/2016/ND-CP ngay 10 thing 10 nam 2016 quy dinh ca the to chit cila don vi sv nghiep ding lap trong rinh vvc su nghiep kinh t6 va sv nghiep lchic (Nghi dinh se 141/2016/ND-CP), trong de chi tiet: Se don vi da giao to chit theo timg loai; 10 trinh dieu chinh gia., phi dish vu sv nghiep cOng; tic Ong den NSNN (so tang thu ph don vi skr nghiep va s8 giam chi NSNN ho try cho cac don vi sv nghiep - neu co).

Rieng finh vvc giao dye — dao tao va day nghe, cac ca sir giao dyc dai hoc, ca ser giao dyc nghe nghiep cling lap da dugs Thu along Chinh phu phe duyet De an thi diem doi mei ca the hoat Ong theo Nghi quyet so 77/NQ-CP ngay 24 thing 10 nam 2014 dm Chinh pith danh gia cu the tin dO va ket qua Ulan khai De an den het nam 2017; trash nhiem ccia cac ca sir giao dyc dai hoc, giao dyc nghe nghiep trong viec dux hien cac cam ket; trash nhiem cfia cac b0, nganh va Uy ban nhfin an cap tinh trong viec kiem tra, giam sat, hueng din, h8 fro cac ca se( giao dyc dai hoc, glen dyc nghe nghiep thvc hien De an thi diem.

d) Tinh hinh, ket qua thvc hien chinh sack tinhgian bien the an 30 thing 6 nam 2017 va dukien ca nam theo Nghi quyet 38 39-NQ/TW ngay 17 thing 4 nam 2015 cua Bo Chinh tri ye tinh gian bien the va ca cau lai doi ngil can bet, c8ng

vien chile (Nghi guy& s6 39-NQ/TW), Nghi dinh se 108/2014/ND-CP ngay 20 thing 11 nam 2014 cfia Chinh phi" ve chinh sash tinh gian hien 66 (Nghi dinh s6 108/2014/ND-CP); chi thi s6 02/CT-TTg ngay 06 thing 01 nam 2017 cdaThil tuarig Chinh phfi ve viec day mph chu trucmg tinh gian hien the (chi thi s6 02/CT-TTg); Quyet dinh so 2218/QD-TTg ngay 10 thing 12 Wain 2015 dm Thil titang Chinh phu ve ke hoach cua Chinh phfi thvc hien Nghi quyet so 39-NQ/TW (Quyet dinh s6 2218/QD-TTg); Nghi dinh so 26/2015/ND-01 ngay 09 thing 03 nam 2015 cfia Chinh phu quy dinh chi' de, chinh sash doi van can be kheng du dieu kien ve tuoi tai cu, tai bo nhiem gni cac chfrc vu, chile danh theo nhiem ky trong ca quan cua Dang COng san Viet Nam, Nha nubs, to cbirc chinh tri - xa hen (Nghi dinh se 26/2015/ND-CP).

4. Tinh hinh triers khai thvc hien chuin ngheo da chieu theo Quyet dinh so 59/2015/QD-TTg ngay 19 thing 11 nam 2015 ciia Thu Wang Chinh phu trong 6

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thing deu nam va du kien ca Om 2017; cac kho khan, vuOng mac va de xuat, hen nghi xir 15/.

Dieu 5. Dinh gifi tinh hinh thyc hit'n ke hooch dy trir clam gia

Cfic b45, ca quan trung ucmg quan 1'y hang du tr& quesc gia (lath gia tinh hinh thuc hien ke hoach mua, ban, nhap, xuat, luan phien d'Oi hang, xuat cap hang du tra qutic gia nam 2017 vi cat nam truest chuyen sang (chi fiat chimg loai, so lugng, gia tri hang Wm tai th&i diem 30 thing 6 va &cc thuc hien a nam 2017). Del veri mua tang, mua bit hang du frit TRU gia can chi tiet theo s6 lugng, chang loai hang du tra quik gia di to thuc dau thau, Ic-jr hap dong, &tap kho theo ke hoach den then diem bao cat.

Dieu 6. Daub gifi tinh hinh thyc hien cac CTMTQG, CTMT va chirong trinh, dy an khfic sir clang nguen von ngoai nut •

1. Cac be quan 15, CTMTQG bao cao tinh hinh xay dung cac van ban hueng clan, co the phoi hap vii cac co quan dugc phan cong chit tri du an/nei dung thanh phan thuec CTMTQG.

2. Ck ca quan quart 1St CTMT bao cao ti6n do, trinh Thit ttrOng Chinh phit phe duye.t cac CTMT giai down 2016-2020 va tinh hinh xay dung hoac ph& hgp xay dung cac van ban htranig den.

3. Cac bo, co quan trung tong, dia phtrang danh gii tinh hinh phan b6, giao, thuc hien du town chi CTMTQG, CTMT (bao gom du town nam 2017 va so du tofin nam 2016 chuyen nguon thuc hien nam 2017 - net co); the 19i, kho khan, wrong mac trong trien khai thuc hien; throng 114:7p CTMTQG, CTMT co sir dung nguOn von ngoai nuot thi bao cao tinh hinh giai ngan chi tiet theo von vien trg ODA, von vay ODA, von vay uu dai va von vien trg phi chinh phit nutic ngoai, co che tai chitin va de xuat kis& nghi (neu co).

4. Cac bo, ca quan trung tong, dia phtnmg danh gia tinh hinh phan b6, giao, dive hien du town chi cac chtumg trinh, du an Ichic sir dung von ngoai nuec (bao gom ca du an o), chi tiet theo von vien trg ODA, von vay ODA, von vay tm dii, vent vien trg phi chinh phit nu& ngoki, co the tai chinh va de xuat kik nghi (n'eu co).

Dieu 7. Dinh gifi tinh hinh dam bio kinb phi thgc bien diet chinh teen luring

1. Cac be, ca quan trung acing bao cao ve:

a) Bien che, quy ltrang, cac Ichoin phu cep theo lacing;

b) Nhu cat kinh phi thuc hien cai each den lacing theo Nghi dinh so 47/2017/ND-CP ngay 24 thing 4 nam 2017 cila Chinh pha quy dinh mist Wang ca sa dOi vOi can bo, cong chirc, vien chirc va lye lacing vu trung.

c) Nguen kinh phi dam bao thuc hien diet chinh mint lacingco so, trong de lam r6: nguan sap xep, tiet Idem cac Ichohn chi thueng xuyen trong pham vi dtr

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town NSNN nam 2017 ducc giao; nguon thu duce a lai theo the dO theo 10 trinh ket cau chi phi vao gia dich vu sir nghiep deg theo Nghi Climb so 16/2015/ND-CP, cac Nghi dinh ye to chit doi vOri the dun vi skr nghiep clang lap theo linh vcrc; nguOn kinh phi thuc hien cai each tien luang chua sir dung het num 2016 chuyen sang nam 2017 (neu co), nguon chua sir clking het nam 2017 chuyen sang nam 2018 thuc hien dieu chinh Luang ca s& (nau co).

2. Cac tinh, thanh phi; trip thuc Trung uang bao cao va:

a) Quy luang, phu cap, trg cAp thuc hien am 2016 va du kien nam 2017;

b) Nhu au kinh phi tang them den mire luang ea s& 1,3 then dang/nguiri/thang nam 2017;

c) Viec sir dung nguon luc tha dia phuang de thuc hien diau chinh mire luang ca s& to ngay 01 thing 07 nam 2017, Om: nguOn tiet kiem 10% chi thuarng xuyen (Ichong ka tien luong va cac khoan co firth chat tien Luang); 50% tang thu NSDP thuc hien so von du coin nam 2016; so thu dugc a lai theo the do pha hop yeti 10 Binh ket cau chi phi vao gia, phi dich vu skr nghiep ding theo Nghi dinh so 16/2015/ND-CP, cac Nghi dinh ve to chit doi veri cac don vi su nghiep ding lap theo linh Ykrc; nguOn cai each tien luang con du (nau co) danh a thuc hien the chinh sach an sinh xa hOi theo Quyet dinh so 579/QD-TTg.

d) RA soat, xfic dinh nhu cau kinh phi phu cAp, trq cAp doi Yeti Yang kin to xi hOi dac biet IchO khan theo Quyet dinh se, 131/QD-TTg ngay 25 thing 01 Warn 2017 dm Thit Wang Chinh pith phe duyet danh sach cac xa dac biet khe khan Yung bai ngang yen bien va hai dao va Quyet dinh 582/QD-TTg ngay 28 thing 4 nam 2017 tha Thu tuang Chinh pith phe duyet danh sach then dac biet kith khan, xa khu ykrc III, khu yip II, khu vcrc I thuOc yang din tee thieu so va mien ntii giai doan 2016 - 2020.

Dieu 8. Dinh gia thtrc hien nhiem vu NSNN tha cac tinh, thanh pho trirc thu§c Trung yang

Ngoai cac yeu au chung nen ten, cac tinh, thanh phi) true thuc Trung uong gip trong don gia them mot so not dung sau:

1. Dinh gia cling y& huy dOng cac nguon lye tai chinh & dia phuang de thuc hien nhiem vu phat trien kinh to - xa hOi tha dia phuang.

2. Itha nang can doi NSDP so von du town, cac bien phip di va se thuc hien de" dam bao can doi NSDP trong trtrang hop du kian bi giam thu NSDP.

3. Tinh hinh thuc hien cac chinh sach an sinh xa hOi:

a) Chinh sach bao trq xa hOi theo Nghi dinh so 136/2013/ND-CP ngay 21 thing 10 nam 2013 tha Chinh phu va chinh sach trq glop xa hOi doi von doi ttrong bao trig xa hOi, that Ngtred cao tuoi va Luat Nguai khuyet tat (Nghi dinh so 136/2013/ND-CP);

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b) Chinh sich ha trg gido duc dao tao (chinh sich ho trg tien an trua cho tre em 3 — 5 tu6i theo Quyet dinh s6 239/QD-TTg ngay 09 thing 02 nam 2010 va Quyet dinh so 60/2011/QD-TTg ngay 26 thing 10 nam 2011 dm Thit tuang Chinh phi; chinh sich ha trg hgc sinh din tec n'ei tru theo Quyet (firth s6 82/2006/QD-TTg ngay 14 thing 4 nazi 2006 ala Thu trans Chinh phi; chinh sach ho trg mien giam hoc phi, chi phi hoc tap cho hoc sinh, sinh vien thuec he ngheo, he can ngheo theo Nghi dinh so 86/2015/ND-CP ngay 02 thing 10 nam 2015 dm Chinh phii; chinh sich ha trg chi phi hoc tap &Si vai sinh vien la ngubi dan tec thieu s6 theo Quyet dinh so 66/2013/QD-TTg ngay 11 thing 11 nam 2013 cita Thit taring Chinh chinh sach ha trg hoc sixth khuyet tat thuec he ngheo, he can nghlo di hoc tai cac ca sti gido duc theo Thong to lien tich so 42/2013/TTLT-BGDDT-BLDTBXH-BTC ngay 31 thing 12 nam 2013 cita lien BO: Giao chic va Deo tao, Lao dOng — Thucmg binh va Xa het Tai chinh; chinh sich ha trg cho hoc sinh va twang pha thong a xa, than dac biet Ich6 khan theo Nghi dinh so 116/2016/ND-CP ngay 18 thing 7 nam 2016 dm Chinh phi);

c) Chinh sich ha trq ve y to (chinh sich ha trg mua the bao hiem y to (BHYT) cho ngubi ngheo, (long bao den tec thieu so, ngubi sinh sang a huyen dao, xi dao, tre em dual 6 mei, cho ngubi can nghlo, hgc sinh, sinh vien, ngued thuec he gia dinh lam ming, lam nghiep, ngu nghiep va diem nghiep co milt song trung birth, doittrong bao trg xa hei); chi tiet kink phi mua the BHYT cho d8i tugng ngheo da thieu thieu BHYT vi khong thieu but BENT.

d) Chinh sich ha trq phit trien ming nghiep, nOng them (chinh sach ha trg bao vg va phat trien dit tong lua theo quy dinh tai Nghi dinh so 35/2015/ND-CP ngay 13 thing 4 nam 2015 &la Chinh phi ye quart ly, sir dung &At triing lita; chinh sich ho trg dat sin xuat, dat 6, nha a va nu& sinh hog cho he dang bao din tec thieu so ngheo, dal sang Icho khan; chinh sach mien thu thug lgi phi theo Nghi dinh so 67/2012/ND-CP ngay 10 thing 9 nam 2012 ctia Chinh phu sira dei, ba sung met so dieu cua Nghi dinh so 143/2003/ND-CP ngay 28 thing 11 nam 2003 cita Chinh phu quy dinh chi tiet thi hanh mot s6 dieu otia Phip lenh khai that va bao ve con* trinh thug lai); chinh sich ha trq tien tien cho he ngheo theo Quyet dinh so 28/2014/QD-TTg ngay 07 than 4 nam 2014 dm Thit wag Chinh phe);

d) Chinh sich dai vai dai tucmg tham gia chitin trait bao ye To vac, lam nhiem vu quoc te;

e) Chinh sich 461 vai tri thirc tre tinh nguyen vi cic xa tham gia phit trien niing then, mien niti giai dean 2013-2020 theo Quyet dinh s6 1758/QD-TTg ngay 30 thing 9 nam 2013 dm Thil wring Chinh phe;

g) Chinh sich ha try phong ter dich berth va phong, thong, lchic phut hau qua thien tai, bao 1u, ciru doi cho ngubi dan;

h) Chinh sach ha trq ngu dan gap riu ro khi bim Bien, dinh bat xa WI; chinh sich ha trg lai suit vay von va cap bit chenh lech lai suit nham giam ton that saw thu hoach dai vai n8ng sin, they sin; chinh sach phat then thily san theo Nghi

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dinh so 67/2014/ND-CP ngay 07 thing 7 nam 2014 dm Chinh phO tai dia phtrang; Nghi dinh so 89/2015/ND-CP ngay 07 thing 10 nam 2015 dm Chinh pita sira be sung met set dieu cua Nghi dinh se 67/2014/ND-CP; Quyet dinh se, 47/2016/QD-TTg ngay 31 than 10 nam 2016 dm Thu tuerng Chinh pita quy dinh thi diem ca chi he trg met Mn sau dau to cho chit tau dong meti tau theo quy dinh tai Nghi dinh s6 89/2015/NI)-CP va Nghi dinh so 67/2014/ND-CP (Quyet dinh so 47/2016/QD-Trg).

i) T'mh hinh thvc hien chinh sach doi veri he ngheo thu nhap va he ngheo thieu but cac dich vv xi hei ca ban theo quy dinh ve chuan ngheo da chieu; then diem thvc hien va nguon ngan sach bio dam.

Doi v6i tang chinh sach, de nghi co bao cao cu the dei tugng (trong do del van he ngheo xic dinh theo tieu chi thu nhap), nhu cau kinh phi thvc hien chinh sach nam 2017 (c6 thuyet minh ca ser xac dinh, cach tinh).

4. Thah hinh Siam chi NSNN h8 trg cac din vi sv nghiep Gong lap gin yeti viec dieu chinh gia, phi din vi sir nghiep cong va viec sit dung s8 giam chi ngan sach de tang chi thvc hien cac chinh sach he trg trvc Clap cho ngued ngheo, cac doi tucmg chinh sach de tiep can va thu huemg cac dich vu sv nghiep cong, thvc hien cal each tien lucmg, tang chi mua sam, sira chirra va chi DTPT cho cac chuang trinh, dv an, cac mvc tieu phat trim cua nginh, nth vvc, tren ca sec do cc cau tai chi thueing xuyen cac firth vvc, to cau lai chi NSNN.

5. Xic dinh thu cau va nguen cai cach tien ltrcmg nam 2017, se con du (nen co) sau khi da dam bao do nhu cau cai cach tien luang trong nam 2017, de chi tra thay phan NSTW ho trg a dive hien cac chinh sach an sinh xa hei do trong 'acing ban hanh (giam twang frng phan NSTW phiti ho trg theo the do) theo quy dinh tai Quyet dinh so 579/QD-17g.

6. Bac) cao cu the viec be tri ngan sach (bao gem ca so NSTW ha trq co mvc fiat cho NSDP - nett co) va sir clung dv phOng NSDP thvc hien nhiem vu an ninh, quOc phOng; phOng, chOng, khac phvc hau qua thien tai, dich benh a ngual va teen gia sue, gia cam, cay trong; tinh hinh sir dung dv phOng NSDP den ngay 30 thing 6 nam 2017.

7. Tinh hinh phan bo, giao dv toan chi NSNN to nguon thu tien sir dung dit de du to cac cong trinh ket cau ha tang dm dia phuong, thvc hien do ctgc, lip he sa dia chinh, cap giay chimg nhan quyen sir thing dat va viec pit b$1ap guy phat trim dat tir nguon thu tien sir dung dat va tien thue dat theo quy dinh tai Nghi dinh s6 43/2014/ND-CP ngiy 15 thing 05 nam 2014 mla Chinh

8. Tinh hinh thvc hien vay va tra rag cac khoan vay cua NSDP, gem:

a) SO du rag dau want, so vay den ngay 30 thing 6 nam 2017, u6c se, vay ca nam, chi tiet theo mvc dich vay (vay tra rig g8c, vay bit dap bei chi) va theo tong ngu8n von (phat hanh trai phieu chinh guy& dia phtrang; vay lai von vay ntrem

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ngoai cua Chinh phit theo tang nha tai trg va chucmg trinh, du an; vay tin dung DTPT cua Nha nude; vay ton ngan kho bac nha nude; vay We) .

b) Tinh hinh thuc hien tra ng (lai, phi) den ngay 30 thing 6 nom 2017 chi tiet theo timg nguOn von neu teen.

c) Tinh hinh tra nq g6c cac Ichoin vay, chi tit& theo timg nguon (vay mdi tra nq cii, tir nguon bOi thu, tang thu, tiet kiem chi).

d) Du nq cuei nom theo ke hoach va Sc thuc hien, chi tier theo timg nguon von neu tren.

9. Tinh hinh thu, chi tir ngu6n thu x6 s6 kien thief (XSKT); viec sir dung s6 thu tir boat &Ong XSKT dau tu cat ding trinh phitc 1gi xa hei quan tong cim dia phuang, trong do tap trong dau tu cho cac &Ong trinh thuc the linh vtrc giao due, y te, ha tang nemg nghiep nOng them theo quy dinh.

10. Thth hinh thuc hien CTMTQG xay dung nOng then mdi: kinh phi thuc hien, chi fiat theo tarn nguon (NSTW, NSDP, von bid phieu Chinh phi; the ngueht.huy deng khac), so hoan thanh mix tieu chuong trinh; -throng hqp mire can doi NSDP va the nguon huy Ong khac thap so vdi du hen phai lam r8 nguyen nhan, trach nhiem cilia cac co quan lien quan.

11. Tinh hinh thuc hien CTMTQG giam ngheo: Kinh phi thuc hien, chi fiat theo timg nguon (NSTW, NSDP, cac nguem buy dOng khac); tripling hop mire can dOi NSDP va cat nguon huy demg 'chic thap so vdi du kien phai lam rti nguyen nhan, troth nhiem ciia the ca quan lien quan.

12. Tinh hinh thuc hien the CTMT: Kinh phi thuc hien, chi tiet theo timg nguon (NSTW, NSDP va the ngu6n huy Ong 'chic); truang hqp mire can dOi NSDP va cac ngu6n huy &Ong }chic thap so vdi du kien phai lam re nguyen nhan, trach nhiem cua cac ca quan lien quan.

13. Truong hqp dia phucmg có nguon von ngoai nude de thuc hien cac CTMTQG, CTMT, cac chucmg trinh, du an Ude, thi boo coo cu the du town ducat giao, tinh hinh phan be, giai ngan chi tiet nguon Von ODA (vien trq ODA, vay ODA), von vay uu

Chuang II XAY DvNG Dv TOAN NSNN NAM 2018

Dieu 9. reu au

1. Nam 2018 la nom ban re thuc hien Ice hoach phat trien kinh to - xi' Wei 5 nom giai down 2016-2020, la ninn trier khai Nghi quy& s6 07-NQ/TW ngay 18 thing 11 nom 2016 cita Be Chinh tri ve ca ceu lai NSNN, van lt nq thing boo dam nen tai chinh quec gia an tan, ben vUng (Nghi quyet so 07-NQ/TW), Nghi

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guy& se 25/2016/QH14 ngay 09 thing 11 nam 2016 c6a. Quec hei ye ke hoach tai chinh qu8c gia 5 nam giai doan 2016-2020 (Nghi quyet so 25/2016/QH14) va Nghi guy& s6 26/2016/QH14 ngay 10 thing 11 nam 2016 cila Quoc hOi ve kd hoach d'au to cong trung han giai doan 2016-2020 (Nghi quy& s6 26/2016/QH14) nen c6 y nghia rat quan trong trong viec thuc hien cac muc tieu, dinh hang, nhiem vu phat trien kinh to - xa hei va tai chinh - ngan sach giai doan 2016-2020.

2. Du toan NSNN nam 2018 dugc xay dcmg theo dung quy dinh cua Luat NSNN va cac van ban htreing din Luat ve quy trinh, thoi han, thuyet minh ca set phap 19, can cu tinh than, giai trinh; dam bao pha hgp vOi muc tieu, nhiem vu dm Ke hoach phat trien kinh to - xa Wei 5 nam 2016-2020, K6 hoach tai chinh 05 nam qu6c gia giai doan 2016-2020, Ke hoach dau to cong trung han giai doan 2016-2020 da dirge Quec Wei thong qua; phif hcrp vbi dinh huong phat Wen va muc tieu, nhiem vu de ra cho nam 2018 theo chi dap cua Thu tuting Chinh phif.

3. Viet xay chmg du than thu, chi NSNN nam 2018 phai theo dung cac quy dinh cua phap 14.1 ve thu, chi va quan 19 thu, chi ngan sach; teen ca set nguyen tic, tieu chi, dinh mac phan H du toan NSNN; quan triet chu truing triet de fiat Icietn, cheng ling phi ngay tir khau lap du toan. •

4. Cat b(i, ca quan trung uang va cac dia phuong tren ca sec danh gia thuc hien cac nhiem vu phat trien kinh to - xa 1101 nam 2017, barn sat cac muc tieu, nhiem vu phat trien kinh to - xa hoi nam 2018 va giai doan 2016-2020 ca a nganh, linh vot va dia phuong, Ica hoach tau to cong trung han giai doan 2016-2020 da xac dinh nhiem vu trong tam, quan trong thuc hien trong nam 2018; ch6 Ong sap xep thu to tm Wen cac nhiem vg chi theo mire d0 cap thiet, kha nang trien khai cac nhiem vv, chuang trinh, du an, de an da duce cap c6 them quyen phe duy'et tren ca sat nguem NSNN dugc ph.% bo va cac nguen huy Ong hgp phap Ichic.

5. Ck b0, ca quan tang 'slang quin 19 nginh, Huh we khi xay dung du toan can tinh ten viec ra soat tong the cac ch6 d6, chinh sach (that la cac chinh sach an sinh xa h0i) de bai b6, hoac long ghep theo them quyen, hoac,trinh cap co them quyen bo, 16ng ghep cac chinh sach thong theo, tang lap, kem hieu qua; kh8ng de xuat cac chinh sach lam giam thu ngan sach; chi de xuat ban hanh chinh sach lam tang chi ngan sach khi that sr can thiEt va cos riguon dam bao; chit' Bong du kik day da nhu cau kinh phi thuc hien cac chinh sach, cif& de, nhiem vp mai da dirge cap GO them quyen guy& dinh.

Dieu 10. Kay cluing thy town thu NSNN

Du toan thu NSNN ram 2018 duct xay dung theo dfing chinh sach, chi c/0 thu NSNN hien hanh. M9i Ichoan thu to thud, phi, le phi va cat khoan thu Ichac phai dugc tong hgp, phan finh day de vao can d6i NSNN theo quy dinh cua Luat NSNN; tren ca ser du lieu thong tin quan 1/ ve thud; anti gia sat Icha nang thuc hien thu NSNN nam 2017, du bao cac yau t6 thay din ve nang lire dku tu, phat trien sin xuat - kinh doanh va hoat Ong thucmg mai, )(fiat nhap khau nam 2018 c6 tinh den cac yAu t6 tic Ong dm qua trinh hei nhap quiic te; tinh town co the cac

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yeu to tang, giam thu do thvc hien cac van bin phap 141 ve thue mei dm doi, be sung, me rang cc ser tinh thue (ke card& tugng va can cu tinh thue) va thvc hien le trinh cat giant thue quan theo cam ket quick te; yeu to tang thu ifs tang ctremg 'dem tra, thanh tra viec ke khai, nip thue. tha the to chire, ca. nhan, cat khoan thu dugc phat hien qua tong tat thank tra, kiem tra, kiem toan va tang thu tix chi dao quyet liet thong that thu, thu se thue ng dung tir cac nam truerc, cac lchoan thu tir cac dtr an dau to da het theri gian tru dai.

Tren ca se do, thin dau tt le huy deng vao NSNN nam 2018 !duping 21%/GDP. Log trir cac yeu to tang, giam thu do thay doi chink sach, dv tom thu nei dia (khOng ke thu tir dau the, thu tien sir dung dat, thu co tire va Ici the can lai, thu XSKT) birth quan chung ca nuerc tang thi thieu 12-14% so yen dank gia tree thvc hien nam 2017 va du Win thu tir hog do, ng xuat nhop Ichau tang binh quan tor thieu 5 - 7% so yeti elanh gifi trot thvc hien atm 2017. Wm tang thu cu the oh timg dia phuang thy theo dieu kien, dac diem va phir hop vei tee de tang truerng kith to ten dia ban sua timg dia phuang.

1. Xay dtmg du town thu nei dia:

a) Cac dia phuang xay dung du town thu NSNN tren dia ban nam 2018 ngoai viec phai darn bao cat mut tieu, yeti cau nen tren, phai tong hap day d6 cat nguen thu ph& sinh ten dia ban (bao kern ca se thu ngan sach b xa, phueng, thi tran), nhat 11 cat khoin thu thue nha thau nubs ngoai, nha thau tong nubs khi thtrc hien cac du an dau to tren dia ban, cac du an mei duce dna vao sin xuat kinh doanh; tren ca se danh gia day Chi thvc to thvc hien nam 2016, ke hoach phat trien kith to - xa hei giai down 2016-2020, yeu au phan diu va kit* Hang thvc hien nhiem vu kith to - xa hei.va ngan sach nam 2017, du bio tang trueng kinh to ten dia ban /am 2018 va so kiem tra du wan thu nam 2018 dugc ca quan co tham quyen thong bao.

b) Du Wan thu NSNN nam 2018 phai tren ca ser der lieu &Si Wang nap thue, dam bao tinh dung, du timg khoan thu, sac thue, Ilhh Arc thu doi veri timg dia ban, chi tiet se thu tir cac nha may meti di vao hog citing cep so thu lam theo cac quy dinh hien birth ye thue, phi, le phi va thu 'chat NSNN; cat quy dinh dieu chink chink sach theo le trinh tiep tuc ink hurting tel s6 thu NSNN nam 2018 va cat quy dinh dv kien se duce situ doi, be sung, ip dung tong nam 2018; tong do km 9: Lulat NSNN, Lu@ Phi va le phi va cat van ban hueng din c45 hieu lvc thi hank tir nam ngan skit 2017; Luat sea doi, be sung met se dieu tha Luat time TTDB, trong do dieu chinh timg thue suat thue TTDB doi veri mat thong bia, rugu; Luat sea doi, be sung met so diet' tha Luat thue GTGT, Lust thue TTDB va Luat quan 19 thue, tong dO dieu chink thue suat thue TTDB doi veri met so dong xe o to, xe mo to.

c) Tong hgp day do khofin,thu tie/Leap quyen khai that khoang sin doi veri cac Giay phep do Trung ucmg cap va Giay phep do try ban nhan don cap tinh cap; tien thu tir xir phat vi pham hank chink, phat, tich thu lchk theo quy dinh cira phap luat do cat ca quan nha nuerc Lung trang, dia phuang xir 19.

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d) Toan 130 se thu sap xep lai, xir 1y nha, dat thuOc so hitu nha ntroc (sau khi trir chi phi) phat sixth deli phai nep vao NSNN.

d) Cac bo, ca quan trung uang, dia phuong phai tinh taxi cac ngutm thu gars veri viec day manh thvc hien cac giai pilaf) ye tart ig curing cong tic don Mc, cueing the thu hoi no thue, thanh tra, kiem tra, chong chuyen gia, chong burin lau, gian Fan thuang mai, kiem tra, giam sat hoan thue GTGT, tang cueing giam sat, quan 1Y, chong that thu &Si veri doanh nghiep, ca nhan kinh doanh trong linh we thuang mai, dich vu theo chi dao circa Chinh phu, Thu tuemg Chinh phir va BO TM chinh; cac nguon thu tir don doe thvc hien kien nghi cim ca quan kiem town, thanh tra Chinh phir, cac ca quan chirc nang va s6 den thue troy thu, truy hoan, tiers thue no du kien thu hoi cho NSNN.

e) DOi yeti cac khoan thu phi, le phi Op ngan sach va a wi chi theo quy dinh

Cac be, co quan trung trong va cac dia phuang,u6t so thu phi, le phi thvc hien Mtn 2017, do 'den nhang yeu tic dOng (Mn so thu narn 2018 de xay dung du town thu phir hop, tich cvc, cu the theo timg khoan thu phi, le phi (so thu, s6 ducc de 1$ chi theo the dO chi tiet cac ltnh voc chi tucmg ling, se nOp NSNN).

Deli yea khoan thu hoc phi, gia dich vu y to va cac khoan thu dich vu so nghiep cOng (IchOng thuOc danh mvc phi, le phi theo quy dinh curt Luat Phi va le phi), lchOng la chi tieu giao do tom thu, chi NSNN cho cac bt), ca quan trung uang, dia phuong, nhung,phai lap do town risen vi xay thing phuong an sir dung girl quan ca qu tham quyen giam sat theo quy dinh. Cac 130, ca quan trung uang, dia phuong flap tvc thvc hien ca the to nguon tir nguon thu nay va cac khoan thu kirk dtrqc de lai chi de thvc hien cai cach tien luting theo quy dinh.

2. Xay dung du town thu ngan sach tir hog dOng xuat nhap khan:

a) Can cir vao du bao toc d6 tang throng kim ngach xuat nhap khau hang hem, dich vv co thue trong boi canh hOi nhap, day manh hog dOng xuc tiers thuong mai, cling co va mar rOng thi truing xuat kirk; su chuyen (Lich ca can mat hang, doe biet la cite mat hang truyen thong ce, nguon thu chic lye va the mat hang mad phat sixth.

b) Xet den the yeu t6 the dOng chink, nhu: gia trong nuerc va gia teen, thi truemg quOc nhiing mat hang cif) nguon thu lem;ty gia hoi dodi gitra dong Viet Nam va &Ong tiers cim cac dei tic thuang mai chitin ltroc; tic dOng,giam thu tir viec rip dung thue suat uu dai dac biet, thvc hien 10 trinh cat giamthue quan tai cac Hiep dinh thuong mai to do d'a ky ket va thoc thi cam kat trong am 2018; mire dO thuari 19i hem thuong mai va anh huemg cua cac hang rao ky thuat; quy mO, ten dO thvc hien cim cac do an du to trong diem ce, nhap lchau nguyen vat lieu, tang thiet bi;...

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3. Xay dung dv town se hoan thue GTGT phat sinh theo quy dinh cua Luat Thue GTGT:

Can di vac) tinh hinh kinh to - xa het kha nang phat trien san xuAt kinh doanh va ke ho4ch san xuat kinh doanh ciia doanh nghiep tren dia ban, dac biet la cac doanh nghiep xuAt khan thueng xuyen phat sinh so hoan thue GTGT, cac doanh nghiep c6 dv an dau tu de tinh dung, tinh dit, kip thei s6 hoan thue GTGT phat sinh tren dia ban theo cac chinh sach, eke de hien hanh va cac the. de chinh sash mbn c6 hieu lye thi hanh. Xay dung du toin se hoar.' thue GTGT On lien yen yeu cau tang cuing eking tic quan 1S, hoan thue, giam sat, Iciem tra, thanh tra truec va lciern tra, thanh tra sau hoar thue GTGT dei vei doanh nghiep.

4. Xay dung dv town thu vien trq khOng hoan 1$:

Can cir cac hiep dinh, them thuan vien trg ODA vi vien trg phi chinh phx1 nuec ngoai da ky th; tiers de thvc hien va giai ngan vim cim cac chuang trinh, dv an sir dung van vien trg rank ngoai trong 6 thong dau nom 2017 vi dv lden den het nam 2017; cac BO, CC/ quan trung urong va dia phuang xay civng du toan thu vien trq kung hoan 1$ nam 2018 ctla BO, ca quan, dia phtrcmg minh phe hup vei cac hiep dinh, thea thuan di lcSr lc& va sat thvc den.

Dieu 11. Xay dung dv town chi NSNN

1. Xay dung du town chi DTPT:

a) Dv town chi DTPT nguen NSNN dtrurc xay dung phu hqp vbi ke ho4ch phat triers kinh to - xa hoi nam 2018, ke_ho4ch phat triers kinh to - xa hei 5 nail) 2016-2020, ke houch chinh 5 nam quec gia, ke hoch dA'u tu ding trung han 5 nam 2016-2020; dam boo dung quy dint cita Luat NSNN, Luat DAu tu tong, Nghi guy& so 1023/NQ-UBTVQH13 ngay 28 thong 8 nam 2015 cua Ut ban thuinig vu Quec hei (Nghi quy6t s6 1023/NQ-UBTVQH13) va Quyet dinh se 40/2015/QD-TTg ngay 14 thing 9 nam 2015 aaa Thit tuang Chinh phit ve nguyen tic, tieu chi, dinh mire phan be von DTPT ngu6n NSNN giai dog' 2016-2020 (Quyet dinh s6 40/2015/QD-TTg). Doi von cac dv an dv lden be tri yen dau tu c8ng giai dogn 2016-2020 thep han so vet quy'et dinh du tu phe duyet, cac be, nganh, dia phmmg can ra soat, phe duyet quyet dinh dau tu di'eu chinh tong mire du tu, xac dinh diem dimg kg thuet hgplSr hoc be sung nguen hap phap lchfic de hoar' thanh dv an phu hap vei quy me von hti trg tir NSTW.

b) Du town chi DTPT ngu6n NSNN can chi tiEt theo cac Milt vvc chi phe hop vei quy dint' ciia Luat NSNN vi sap xep cac du an theo thu to tm tien: (i) be tri yen de holn thanh va day nhanh tiers do thvc hien CTMTQG, dv an quan trong qu8c gia, CTMT, dv an c6 y nghia len di vei phat triers kinh to - xa hei cea ca nuec; (ii) von dei img cac dv an sir dung von ODA vi von vay tru dai cua cac nha tai trg nuns ngoai; von dau tu cua Nha nuec tham gia thvc hien dv an theo hinh thee clei tic ding tu PPP; xir 15/ nor dung xay thing ca ban va thu hei von (mg truest; (iii) chi b8 tri cho cac dv an Uteri cling mei neu can nguen va day an thit tut du tu theo quy dinh (uu tien thvc hien cac dv an muc tieu giam ngheo, tao viec

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lam, phfit trien nang nglilep‘nong than, cacvang mien nai, vimg dang Wm clan tee, yang bi anh huang nang ne era thien tai, cac dia phuong chiu finh htrang sv co mOi tag bier; cac dv an, cong trinh y te, giao due, cac dv an day manh frng dung cong nghe thong tin va cac dtr an phat trien ha tang trong diem lien nganh, lien firth vvc det thvc day phfit trien kinh te, tang truing GDP).

c) Cac 130, ca quart trung trong, cac co ‘quan, don vi er,dia phuong ducc ca quan ca tham quyen cho phep sir dung nguem thu fir sap lop lai, xer I/ nha, dat thu'ac so huu nha nuerc de dau tu, phai 1ap dv tofin chi DTPT fir nguon thu nay (bao gam ca s6 thu nam 2017 chua sir dung het) vi tang hap trong dv town chi DTPT cam be, ca quan trung rang, cac ca quan, don vi a dia phtrang giri co quan KO hoach va dau to va co quan Tai chinh cling cap de tong hop du town NSNN trinh cap co tham quyan quyet dinh. Ngoai ra, cac be, co quan trung to mg lap bfio cao rieng giai trinh cu the ve ngtilin thu va nhu cau chi du tu fir nguan den ban tai san, ke ca thu den sir dung dat gin vii tai san ten dat gui BO Tai chinh (Vv I del von BO QuOc phang, BO Ging an; Cuc Quan 1/ ding sin dai yen cac bo, co quan trung trcmg khac).

d) Doi vii du town chi cap bit cher& Each lai sat, ho tra lai suit sau dau to tin dung dau tu, tin dung chinh sach caa Nha. ntrac, 136 sung nguan win thvc hien cac chip:mg trinh tin dung tra dal, can cu vao quy dinh dm cap co tham quyen, tinh hinh thvc hien nam 2017 va dv kien nhung thay dai va' d01 tucmg, chinh sach, nhiem vu nam 2018 de xay dung dv town chi theo quy dinh.

2. Xay dung dv toll' chi dv tiff quac gia:

Can cir Chian ltrqc phfit trien du trir quac gia den nam 2020, KA hoach dv tat quac gia 5 'tam 2016-2020 va dv kien mirc ton kho dv tit qua& gia den ngay 31 thing 12 ream 2017, cac b0, ca quan trung rang quit 1/ hang dv frit quoc gia xay dung ke hoach mua tang (chi tiet timg danh mac hang dv tat quac gia), xuat giam, luan phien dal hang dv trite quac gia va xay dung dv tofin NSNN chi mua hang chr thu qu'ac gia nam 2018 teen tinh than triet de fiat lam, tap trung vac, cac mat hang chitin lugc, thiet yeu; uu den cac mat hang dv trek quetc gia phvc vu phang, cheep Ichic plmc hau qua thien tai, tham hoa, dich berth, Ma hoan, ciru dal, phvc vu gnat phang - an ninh.

3. Xay dung dv man chi thubng xuyen:

a) Caz be, co quan ming rang va cac dia phuong can cer nhiem vu chinh ke hoach phfit trian kink to - xa hei nam 2018 va so kiem tra dv town thu, chi ngan sach nam 2018, xay dung dv tofin chi throng xuyen cho timg link vac chi theo mac tieu, nhiem vu duce giao nam 2018, dam bao dung chinh sach, the do, dinh mat chi NSNN.

Cfic b0, ca quan trung trong, dia phuang, cac ea, quan, don vi sir dung NSNN dv toan chi thuang xuyen dimg tinh chat nguon kinh phi, trial de tiet kiem. Du town chi mua sam, bao clueing, sera chua tai san phai can cite quy dinh ve tieu chuan, dinh mirc vi the do, quan 1/, sir dung tai san nha nuac theo quy

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dinh; giam tan suat va tiet kiem toi da kink) phi t6 chirc le hOi, nhet late hei co quy me lan, heti thao, khanh Tat_ sir dung ngan sach; han che bo,tri kinh phi di nghien dm, Ichao sat nuerc ngoai, mua sant 8 to va trang thiet bi dat tien; me rang thvc hien Ichoan xe 8 to cong.

1)61 voi dv town kinh phi sira chita, bao tri, cal tao, nang cap, me reing cc s& vat chat, dv tofin tha cac b0, co quan trung ming, dia phucmg gal kern thuyet mirth chi tiet ve ten cong trinh; muc tien sixa chua, bao tri, cai tao, nang cap, me rOng; sv can thiet, 19 do thvc hien; van bin phe duyet dm cap cat thtun quyen; Ichoi lucmg cong viec dtr kien; then gian bat dau, ket that; dv toen kinh phi theo the nguon von va OAT' ky thvc hien hang nam.

b) Di town chi hoat Ong tha co quan quan 19 nha nuec, Ding, down the xay dvng gan yeti le trinh tinh gian hien che, sap 'cep lai be may hanh chinh giai doan 2016-2020 theo Nghj guy& s6 39-NQ/TW; Nghj dinh so 108/2014/ND-CP; Chi thi s6 02/CT-TTg Nghi dinh s6 26120151N0-CP.

c) Cfic be, co quan trung uong va cac dia phuong can dr vao du kien 56 Wig thu sv nghiep theo 10 nth thvc hien tinh dung, tinh du chi phi vao gia Bich vu sv nghiep clang theo quy dinh tai Nghi dinh s6 16/2015/ND-CP ve. cac Nghi dinh quy dinh co che tv chii cua don vi sv nghiep cling lap trong timg link Arc, dv tofin giam thu can chi NSNN thubng xuyen nam 2018 cho cac don vi sv nghiep cong lap, dart nguem de tang chi thvc hien cat chuong trinh, chinh sach M try trrc tiep cho nguei ngheo va the doi tucmg chintz sach de tiep can va thy huemg cac dich vu sv nghiep cong, thvc hien cal cach tien lucmg, tang chi mua sam, sus chfra va chi DTPT cho cac chucmg trinh, du an, cac myc tieu phat trien tha nganh, tinh Arc, tren cc sat do co cau lai chi thuang xuyen cac firth vvc, cc cau tai chi NSNN.

d) Met s6 km 9 them khi xay dvng du tofin NSNN nam 2018:

- Chi sv nghiep khoa hgc va cong nghe: Lap dv toan chi di veri cac nhiem vu khoa hgc va ding nghe da dugc cap có tharn quyen phe duyet va thuyet mirth cu the cac nhiem vu cap quec gia, cap be, cap tinh, cap co set, cac nhiem vu thuong xuyen va khong thuong xuyen Uric dm to chat khoa hoc va cong nghe. Xay dvng dv tofin kinh phi M trq cho the don vi sv nghiep khoa hoc ding nghe ding lap theo quy dinh tha Nghi dinh s6 54/2016/ND-CP va cac van ban hue/1g dan thvc hien.

- Chi skr nghiep giao dyc - deo tao va day nghe: Thuyet mirth co ser xay civng dv toil.' chi thvc hien chinh sach mien, giam hgc phi va ho trg chi phi hoc tap, chinh sach phi cap tham then nginh gifio dvc, chinh sach uu dai doi veri phi glen va can be quart 19 gido dvc tai viing có dieu kien kinh to - xa hei dac biet IchO khan.

-Chi sv nghiep y ti, dan MS va gia dinh: Thuyet mirth cu the co so tinh than thu can kinh phi thvc hien De an giam quaberth vin tam 2018 theo tong Dv an, nhiem vu va. cac nguon kinh phi de thvc hien; thu cau kinh phi NSNN phal dam bao chi tra tien luong, che de) phv cap dac thu chua ket can vao gia dich vu y

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te,.che da phi cap chOng dich theo quy dinh; dv town kinh phi thvc hien nhiem vv kiem tra, kiem nghiem, xir 1, tieu laity thvc pham khOng an town, kinh phi thanh tra, phOng chOng butt lau, gian lan thucmg mai, hang gia trong lTnh vac ve sinh an town thvc pham.

Du kien the Ong dai vei dv than NSNN nam 2018 khi trien khai dive hien Thong tu 02/2017/TT-BYT ngay 15 thing 3 nam 2017 elm BO Y to quy dinh mire tOi da khung gia dich vv lcham, chita benh Ichong thuOc pham vi thanh town cua Quy BHYT trong cac ca s& kham, chita benh cOa nha nuee va hueng den fip dung gia, thanh torn chi phi Icham benh, chua benh trong moat so truOng hgp.

- CM cac hoat Ong kinh te: Xay dung uen ca so Ichai lugng nhiem vu dugc cap co them quye'n giao va the da, (firth mire chi ngan sach quy dinh; tap trung bo tri chi cho nhi-mg nhiem vu quan trong: duy tu bao clueing he thong ha tang kinh to trong yeu (giao thong, thug lgi) de tang th&i gian sir dung va hieu qua dau tu; bao dam an town giao thong; tun kiem ciru nan; bao quin hang dv tru gut& gia; kinh phi thvc hien cong tae quy hoach; thvc hien nhiem vv Ichuyen nong, Ichuyen lam, Ichuyen ngu, Ichuyen ding; chinh sach M trg phat trien they sin. Xay dung du than kinh phi hg trg cho the don vi sv nghiep kinh to cong lap theo quy dinh cira Nghl dinh so 141/2016/ND-CP.

- CM hoat Ong aim cac ca quan quin 19 n.ha ntr6e, ding, dean the: Thuyet mirth no cac nai dung sau:

+ So hien the nam 2018 (bang a clime ca quan c6 them quyen giao nam 2017, trir di (-) so bien the giam trong nam (nghi theo the da va tinh gian bien che trong nam 2017, cong von (+) so be, sung trong nam 2017), trong do lam r6 bien the thvc c6 mat den tholci diem lap dv than, s8 hien the chua tuyen theo chi tieu dugc duyet (neu co).

+ Xfic dinh Quy tien irang, phi cap theo mire Mang ca s& 1,3 trieu dong/thang (tinh dit 12 thang) do NSNN dam bao, bao goITI: QUS, tien lacing, phi; cap cita s8 bien the duge duyet, dive có mat tinh den thin diem lap dv dirge xac dinh tren co sec mire luang theo ngach, bac, chirc vv; phv cap lacing va cac Ichoin doing gap theo the 00 (bao hiem xa hoar, bao hiem that nghiep, BHYT, kinh phi cong down); 00 Quy tien lucmg, phi cap elm s6 bien che dirge duyet nhung chua tuyen, dirge dtr kien teen ca so mire lucmg ca sO 1,3 trieu dong/thang, he so luong 2,34/bien the va the khoan doing gop theo the da.

+ Thuyet mini ca s& xay cimg dv town cac lchoan chi dac this' (ca so phfip 19, nai dung chi, mire chi, the nai dung lien quan khac) nam 2018 ten tinh than tier kiem, hieu qua.

- Doi von the to chirc chinh tri, xa hai — nghe nghiep, to chirc xa hal, to chirc xa hai-nghe nghiep doge ngan sach Mug kinh phi hoat Ong, dv torn ngan sach nam 2018 doge xfic dinh bang dv tom nam 2017 theo Ket Juan so 102-KL/TW ngay 22/9/2014 cila BO Chinh tri ve Hai Quart chimg.

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4. Cac be qufin 19 nganh, linh vac ben canh viec lap du town thu,,chi NSNN nam 2018 (phan bo tip thuc hien), can firth town xac dinh nhu cau kinh phi thuc hien cac co chE, chinh sach dugc cap di tham quyen ban hanh va co hieu !tic trong nam 2018, kern theo thuyet mirth cu the can cu tinh then.

5. Xay dung du town chi thuc hien cac CTMTQG, CTMT:

a) Deli voi cac CTMTQG va cac CTMT da dugc phe duyet:

Cfic be, ca quan trung tong dugc giao la chit CTMTQG, CTMT can cu muc fieu, nhiem vg cita chuong trinh, tong muc von, kinh phi da dugc duyet, mire da, b6 tri nam 2016, 2017 va s6 kiem tra nam 2018, Quyet dinh so 48/2016/QD-TTg ngay 31 thing 10 nam 2016 ctla Thit tubing Chinh phit quy dirt nguyen tic, tieu chi, dinh muc phan b8 van NSTW va t9 le von doi img cua NSDP thuc hien CTMTQG Giam ngheo ben viing giai doan 2016 - 2020, huc!mg dart cac be, ca quan trung tang va cac dia plthong lap du wan von, kinh phi thuc hien chuong trinh pith harp voi muc tieu, nhiem vu dm Chuang trinh.

.Cac be, ca quan trung tong va cac dia phuong can cur nhiem vu dugc giao tai quy& dinh phe duyet timg CTMTQG, CTMT, huang dart bo sung dm ca quan quan 19 chuong trinh, thirc hien lap du town chi thuc hien cac chuong trinh, chi fiat theo tang nguon von, ti mg du an, not dung, nhiem vu, kinh phi sit nghiep, von dau tu, nguon NSTW, nguen doi img NSDP, giri BO Ke hooch va Diu tu, BO TM chinh va co quan chit chuang trinh theo quy dinh.

Cac ca quan quart 19 CTMTQG, CTMT tong hop, de xuit nhu cku van, kinh phi thuc hien CTMTQG, CTMT girl Be Ke hoach va Diu tu, BO Tai chinh.

Du town phai kern thuyEt mirth chi fiat chi lieu, nhiem vu, nguyen tic, tieu chi, dinh mire phan bo cita tong du an, nhiem vu.

b) Dii vol cac CTMT chua co quy& dinh phe duyet:

Can cu Nghi quyEt so 73/2016/NQ-CP ngay 26 /8/2016 dm Chinh pith phe duyet chit truong dau tu cac CTMT giai (loon 2016-2020; Quyet dinh so 547/QD-TTg ngay 20 thing 04 nam 2017 cita Thit tuang Chinh pith ye viec giao kE hoach dau tu hung han van NSNN giai doan 2016-2020 va cac guy& dinh giao von dau tu trung hen can lai cita cap cc!) tham quy4n; tren ca soy not dung, tien de phe duyet cac CTMT; cac co quan quan 19 CTMT huang clan cac bo, ca quan trung tong, dia phuong thuc hien chuong trinh lay dung du town CTMT nam 2018 theo dung quy dinh. Rieng d8i voi du toan kinh phi sit nghiep, de nghi ca quan chit quart CTMT ra scat lai cac yeu cau, nhiem vg de xay dung du wan pith hop voi du Wan von dau tu dugc giao cho chuang frith.

Cac be, co quan trung tang va cac dia phuong can cif huOng dam cila co quan quan 19 chuong trinh, thuc hien lap du town chi thuc hien cac chuong trinh, chi tiet theo timg nguon von, timg du an, not dung, nhiem vg, kinh phi sit nghiep, von dau tu, nguon NSTW, nguon &Si ung NSDP, giri BO Ke hoach ve. Dau tu, Be TM chinh va ca quan chit chuong trinh theo quy dinh.

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Cac ca quan chit CTMT tang hop dg wan thgc hitn CTMT giri BO Kt hoach va Dau tu, BO Tai chinh; kern thuyet minh chi tiet chi tieu, nhitm vg, nguyen Se, tieu chi, dinh mire phan 1)8 von dau tit, kinh phi sr nghitp elm timg du an, nhitm vu.

6. Si v6i the chuang trinh, dg in sir dung ngutm von ODA (bao ginn von vay va vien try), nguon von vay Ira dai va vien trq phi chinh phir nuerc ngoai:

Thgc hien lap du town ngfin sach nam 2018 theo quy dinh tha Luat NSNN, Luat Quan 19 nq tong, Luat Dau tu tong vi the van ban huang tan thgc hi'tn. Can cur Hip dinh, them thuan vien trq da k9 veri nha tai trq, kha fling thgc hien nam 2017, ca the tai chinh ens chuang trinh, dg an, the be', ca quan trung ucrng, dia phuang Cap dg town chi NSNN tir nguon von ODA, von vay uu dai tir nha Si trq, trong d6 chi tiet von vay, von vien trq ldrong holm Lai, von doi umg tha tong chuang trinh, dg an va phit hqp veri tinh chat sir dung von (von DTPT vi van sit nghitp) theo the linh Nitre chi twang ling.

Dg town chi ngan skh tir ngu6n van ODA (bao gam van vay vi vien trq), von vay uu dai, von vien trq phi chinh phit nuerc ngoai phai phi" hgp vvi the cam ket da k9 veri nha tai trq, Icha Wang b6 tii van ãáì ring ve, den de thgc hien; han cht tor da vite bo sung ngoai du town dugc giao trong to tic thgc hit'n. D8i veri the chuang trinh, chi an meri, chi thin khai net thgc sr; hieu qua, pith hqp yeti Icha. Wang giii ngan theo Hip dinh da k9 va Thu Wang Chinh phir phe duytt.

Cac chuang trinh, dg an Iran hqp ca van cap phat tir NSNN va van cho vay Lai, chit chuang trinh, dg an phai huemg clan lap, tang hqp du town cho tang phan von.

Cac chucmg trinh, du an, do ma so b6, co quan trung ucmg va Cac dia phuang cling tham gia, cat be, ca quan trung mmg va dia phuang lap dg town chi tir nguan van ngoai nuerc girl ca quan chit quan chuang trinh, dg an tong hqp va thuyet minh ca set pick bo giii BO Thi chinh, BO Ke hoach va Dau tu tong hqp, trinh cap co them quyen quyet dinh.

Doi veri the chuang lath, dg in 8, cat ca quan chit dg an thanh phan co trach nhitm xay dung dg town chi tiet kinh phi thgc hien dg an thanh phan, giri ca quan chit quan chuang trinh, dg an, tong hqp giri Bo Ke hoach vi Dau tu, BO TM chinh, chi tiet theo nguein van, theo nhitm vg nhu cat chuang trinh, du an thong thuemg va theo be, co. quan trung ucmg, dia phuang.

Lap dg than chi tir nguon von ngoai nuOc phai dam bao dung, dir vi trong pham vi hon muc quy dinh tai Ke hooch dau tu tong trong han 05 nam quac gia, Ke hoach tai chinh 05 nam quoc gia.

7. Lap dg town tao nguon cai cach tin lucmg:

Nam 2018, tielp tut thgc hien ca cht tao nguon cai cach ben Luang ditu chinh mirc Luang ca s6 tang them theo quy dinh. Trong 46:

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a) Ck be, ca quan trung uang tren ca so dv tofin NSNN duac giao, ti6t kiem chi thuOng xuyen va phin chit tang nguan thu sv nghiep de to nguOn thvc hien cai each tien luang.

b) Cac Ma phuong tiep tvc ca the tgl kiem 10% chi thu&ng xuyen (trir cac khaki tien luting, phu cap theo Luang, khoan c6 tinh chat Wang va cac khaki chi cho con ngueri theo che de); 50% nguon tang thu NSDP (khOng ke thu tien sir dung dat, thu tir boat Ong XSKT), bao gam tang thu thvc hien nam 2017 so dv Wan nam 2017,'tang thu dv Wan nam 2018 so vei dv town nam 2017; nguon thvc hien cai each tien luang cac nam truck con du; (tong thin, yeu cau cac ca quan hanh chinh, don vi sit nghiep c6 nguon thu dug° giao tur chit phan dau tang thu ding vai le trinh tinh dimg, tinh dit chi phi vao gia dich vv va sir dung nguon thu nay tm tien de thvc hien cai each tien luting.

8. B6 tri dv phong NSNN:

NSTW va NSDP cac cep be tri phong ngfin sach theo dimg quy dinh cita Luat NSNN de chit Ong dOi ph6 yeti thien tai, lit lut, dich benh va thvc hien nhiing nhiem vv quan trong, cap bath phat sinh ngoai dv town.

9. Du Wan chi tO• nguon thu duce de loi theo the de:

‘CLic be, ca quan trung mpg va cac dia phuang thvc hien lap dv toan chi tir nguon thu duge de tai (phi va cac Ichofin huy Ong citing gip bang tien, trir hoc phi va cac khoan thu sit nghiep khong thuec danh rrivc thu phi) theo the de quy dinh theo dung cac nig dung dad quy dinh tai Khaki 1, 3 Dieu nay va tong hap chung trong dv than chi ngan sach cua cac be, ca quan trung uang va cac dia phuang.

10. Can cir se kiem tra thu, chi ngan sach nam 2018, cac be, ca quan trung uang, cac dia phuang xay dung dv than chi chat the, chi tiet theo timg linh vcrc quy dinh tai Luat NSNN, .0:mg nhiem vv, timg don vi stl dung ngan skit two thuec; sau khi da lam vice voi Be TM chinh, BO Ke hooch WI Dau tit, cac be, ca quan Trung uang, cac tinh, thinh ph6 true thuec Trung uang (neu c6 clang kjr) then khai ngay tong tac lap phuong an lain be dv than ngan sach nam 2018 dm be, cc quan, dia phuong minh, de khi lila cluoc di; than ngfin sach Thil liking Chinh phit giao, chit Ong trinh cap c6 tham quyen guy& dinh phan be va giao dv tom ngan sach den don vi sir dung ngfin sach dim bao truck ngay 31 than 12 nam 2017 theo thing quy dinh cua Luat NSNN.

Dieu 12. Xfiy ding bats cao cac quy tai chinh nha ntrfrc ngoli ngfin sach

Cfic be, ca quan trung uang va cac ca quan, dan vi or dia phuong lap bac, cao tinh hinh thu - chi tai chinh dam 2017 va dv kien ke hoach thu - chi tai chinh nam 2018 cna cac quy tai chinh nha nu& ngoai ngan sach thuec pham vi quan 15, giri ding dv tom NSNN nam 2018 theo quy dinh dm Lust NSNN va cac van ban huang clan thvc hien.

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Dieu 13. ray dvng du. town NSDP

Xay dung du toan thu, chi NSDP nam 2018 phai barn sat M1.IC tieu, nhiem Iry phat trien kinh to - xa hei cUa quoc gia va dia phuang nam 2018 va giai down 2016-2020; ke hoach tai chin.h 5 nam quOc gia, ke hoach dau ttr cong trung hart giai down 2016-2020; phan cap ngulin thu va nhiem vu chi theo quy dinh cua Luet NSNN va cac van ban huOng den thuc Men; the do, dinh mirc chi NSNN, bao dam du nguen luc thuc hien cac the do, chinh sach do Trung uang da ban Muth va theo dung quy dinh cua Luet NSNN.

Ngoai cac quy dinh luremg dan chung via c8ng tic lap du town NSNN, viec lap, xay dung du toan NSDP can chit y met so nei dung chit yeu sau:

1. Xay dung du man thu ngfin sach teen dia ban:

Cac dia phuang xay dung du toan teen ca ser tong h9p toan be cac khaki thu tir thus, phi le phi va cac Ichoin thu khac tren dia ban theo quy dinh tai Dieu 7 &la Lust NSNN va cac quy dinh phip luat có lien quan.

Can cu nauc tieu ke hoach ph& trien kinh to - xa hoi giai down 2016-2020, kith tieing thuc hien cac chi tieu kinh to - xa hoi va ngan sach nam 2017, raw tieu tang trueng kinh to nit 2018, pham vi thu NSNN theo quy dinh cua Ludt NSNN va cac van ban huong dan Luet,, du bao nguon thu nam 2018 doi yen timg ngarth, ding vuc, cac ca sec kinh to cua timg dia phuang va nhcmg nguon thu meri phat sinh tren dia ban de tinh dimg, tinh du tirng link vuc thu, drug lchofin thu theo the do. Phan tich, dank) gia cu the &ging tac Ong tang, giam thu firth huong den du toan thu NSNN nam 2018 theo tirng dia ban, l'inh vuc thu, tirng khofin thu, sac thus.

1:Jy ban than dan cac tinh, thanh ph6 chi dao cac ca quan Tai chink Thue, Hai quan, phoi h9p vol cac ca quan lien quan chap hanh nghiem viec lap du Wan thu ngan sach va chiu trach nhiem truerc Thin tu6mg Chinh phit trong viec xay dung du toan thu ngan sach. Deng then, yeu ca'u tong than dan, Uy, ban than dan cac tinh, thanh phe ra soat, lap du toan thu NSNN tich cuc, sat thuc phat sinh tong h9p day du'► cac Ichoin thu mOl phat sinh tren dia ban de tinh dfing, tinh du ngu8n thu, kitting de phan du dia de thuc hien giao chi tieu phan dau thu, thy chi lieu phap lenh thu NSNN Qu8c hei quyet dinh, Thu trong Chinh phu giao lam can cur chi dao, dieu hanh thuc hien nbiem vu thu ngan sach tren dia ban.

2. 'S4 xay dung du toan chi NSDP, 1:13, ban nhan dan cac cep chi] deng:

Xay dung du Joan chi NSDP tren ca ser nguon thu NSDP ducc htremg theo phan cap, tS, le phan !TAM phin chia ngu8n thu giire a NSTW va NSDP, sa bei sung can din tir NSTW cho NSDP duce giao nam 2017; trait ca so muc tieu cua ke hoach phat trien lcinh 4 - xi hoi giai doan 2016-2020 va 'nue tieu, nhiem vu phat then kinh te. - xa hOi nam 2018 cira dia phuang; thuc to thuc hien cac nhiem vu thu - chi ngan sach cita dia phuang nam 2016, uoc thuc hien nam 2017, xay dung du toan chi NSDP chi titt timg link vuc chi theo quy dinh cua Luet NSNN, dam bao

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uu tien b6 tri du do town nhu cau kinh phi thvc hien cac do in, nhiem vu da cam ket, the do chinh sach da ban hinh;

Cac dia phucmg bao cao chi tiet nhu cau, viec sir dung cac nguen hrc cua dia phuong, kinh phi thira, thieu de thvc hien cac chinh sach mai, hoc viec dieu chinh tang mirc, ma rang den arcing thu huang cac chinh sach hien hanh trong nam 2017 va nhu cau nam 2018 theo quy dinh, de c6 co so lop do town be' sung c6 muc tieu cho dia phuong theo nguyen tic quy dinh tai Quyet dinh 579/QD-Trg.

Deng tiled thvc hien nhcmg nOi dung chit yet sau:

a) Doi von du Man chi DTPT: Can cu quy dinh ctia Luat Deu to cong va ke hoach dau tu cong trong han 2016-2020, xay dung dy town chi DTPT trong can dal NSDP theo Quyet dinh s6 40/2015/QD-TTg.

b) Si yeti kinh phi dien tap khu Arc phang thu: atc dia phuong can dr vao ke hoach then tap khu voc phang thu dugs BO Quoc phang hoc Quin khu phe duyet, xay chmg du town chi NSNN chi tier theo tang nhiem vu dien tap cu the va xi° dinh so kinh phi de nghi NSTW ho trg, giri BO Tai chinh de' lain ca sa tong hop, bo tri vao town liana 2018 trinh cap c6 tham quyen ho trg cho dia phucmg thvc hien.

B6 tri da yen del img cho cac du an ODA tren dia ban thuOc trach nhiem caa dia phuong; chit dOng tinh town, be tri nguan de, xir 157 dirt diem cac Ichoan ng XDCB, cacIchoin vay di a NSDP phai tra khi den han.

c) B6 tri du town chi DTPT tir nguen thu tiers sir dung dat de dau tu cac cong trinh ket cau ha tang kith to - xa h01, cac du an di cian, tai dinh cu, chain bi mat bang xay dung, CTMTQG NOng them mai; chit clang phan bo lap quy phat triers dat theo quy dinh tai Nghi dinh s6 43/2014/ND-CP ngay 15 thing 5 nam 2014 db. Chinh phit; sir dung tai thieu 10% s6 thu tiers sir dung dat, tiers thug dat de thvc hien cong tic dopac, dang1c5, dat dai, lap co so du lieu ho so dia chinh va cap giay chimg nhan quyen sir dung dat theo CM dao cua Thin tueng Chinh phi* tai Chi thi so 1474/CT-TTg ngay 24 thing 8 nam 2011 va Chi thi se 05/CT-TTg ngay 04 thing 4 nam 2013.

d) Doi vii nguen thu XSKT:

Cac dia phuong du loan nguen thu nay trong dur Man thu can di NSDP, sir dyng town bt) cho chi DTPT, tong do tru Wen 136 tri dau tu linh vvc giao dyc - dao tao, y te, CTMTQG nOng then mai, cong trinh img phoevai biers doi khi hau va cac Gong trinh phitc lei hai khac theo quy dinh dm cap co tham quyen. Cac dia phucmg bo tri tai thieu 10% cho CTMTQG xay Ong ruing then mai. Sau khi da b8 tri von dam bao hoan thank cac do an dau tu thuOc cac linh vgc neu tren da dugc cap c6 tham quyen ephe duyet, so thu can lai (neu 06) bo tri cho cong frith img pho biers dOi khi hau va cac cong trinh quart trong kit& thuec d8i tuongdau tu cua NSDP. S6 tang thu thoc hien ti hog Ong XSKT so von do town H6i Ching than clan cap tinh giao (neu co), dia phucmg dugc chit do, ng phan bO chi

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&au to cho cac tong trinh quan tang, trong d6 tru ti'en cho lTnh vtrc giao dyc — dao tyo, day nghe, y to va nong nghiep, Sang th8n, Cmg ph6 veri hien ded Ichi hau.

d) Si yen cac nhiem vy DTPT kat cau ha tang theo cac Nghi quyat clan. BO Chinh tri, Quyat dinh ctia ThY tuong Chinh phtkcan cu 'nue tieu nhiem vu va nhu cau ngu6n von dau to da quy dinh, kat qua da dau to den hat nam 2016, Icha nang thuc Man nam 2017, cac dia phuong chit dOng xi), dung, tinh town nhiem vg nam 2018, tong do chit' dOng 1;6 tri, sap xap NSDP va cac ngu6n tai chinh theo the dO quy dinh de thuc hien cac nhiem vy ten, giant dan sit phu thuc cac Ichofin be, sung tir NSTW.

e) Teen ca so ka hoach then khai ca the to chit 461 voi dan vi sit nghiap cling lap, du town giam chi thuong xuyen NSNN ho trq cac dan vi sit nghiap c8ng lap gin von viac dieu chinh gia, phi dan vi sr nghiap c8ng va du Wan stir dung so giam chi ngan sach de tang chi thuc hien cac chtrcmg trinh, chinh sach hotrg cho ngueri ngheo, cacd8i Wang chinh sach de Cep can va thy huang cac dich vy sit nghiap c8ng, awe hien cai cach lien lucmg, tang chi mua sam, sira china va chi DTPT cho cac chuong trinh, du an, cac !nue tieu phat triers cua nganh, lint vtrc, ten ca so 46 ca cau tai chi thuemg xuyen cac ITnh vuc, ca cau lai chi NSNN cua dia phuong nam 2018.

g) Xay dung du teen chi ngtm sach nam 2018, cac din phuong chit Ong du lden nhu cau kinh phi phy cap, trq cap (16i WA vung kinh to xa hed dac brat kh6 khan theo Quyet dinh s6 131/QD-TTg va Quyet dinh 582/QD-TTg; a soat tinh town dinh cac nguen theo quy dinh de thuc hien chi cai cach den lucmg.

h) Xay dung du town chi tra nq lai, phi vi chi phi Idtac: bri tri thanh met muc chi rieng trong chi can doi NSDP, dam bao chi tra day du, kip theri cac Ichoin ng den han; kern theo thuyet minh mac chi tra chi fiat theo timg nguem von vay (neu co), gem: nguon vay nuerc ngoai Chinh phi\ vay ve cho dia phuong vay 10, img von Kho bac nha nuerc, tin dung phat than de kien co hea kenh mtrang, ph& hanh trai phieu chinh quyen dia phucmg.

3. Xay dung du toan s6 bei chi/bei thu, ke hoach vay va tra ng NSDP:

Viec xay dung du town s6 bei chi/bOi thu, ke hoach vay vi tra ng gac cua NSDP thuc hien theo &mg quy dinh cua Luat NSNN vi cac van ban hueing dAn; trong 46 can chit 5, Wit so not dung sau:

a) Ngan sach cap tinh timg dia phuong chi dugc phep bed chi khi dap Ung 48 cat quy dinh va dieu kien cua Luat NSNN va cac van ban huong clan thuc hien.

Can ca gi6i hart du nq cOng, Icha fling vay van trong mac, b6 tri nguen tra Kr, Be Tai chinh da xuat mire bOi chi NSNN n0i chung, trong 46 co mitt bOi chi cua NSTW vi bei chi dm NSDP, mirc bOi chi cim timg dia phuong(neu co), de trinh ca quan c6 them quyen xem xet, guy& dinh.

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Bei vai cac dia phuong duge phep b(ii chi till so vay bu dip bi-)i chi phai dam bac, tOi thieu 60% la vay trung va dai han, chi tiet theo timg nguon von vay quy dinh tai diem h Ichoin 2 Dieu nay (neu c6).

Tren ca s6 mac du ng cua NSDP den ngay 31 thing 12 nam 2017, nhu ceu vay von cho DTPT nam 2018 va lcha nang tra ng trong trong han cua NSDP, the dia phuang phai daub gia day da tic do, ng cua ng NSDP auk khi de xuAt, guy& dinh cac khan vay mai, dam bao mac du rig vay efaa dia phuang Ichong vugt qua mac du ng VIM da theo cite de quy dinh;

Truemg hgp Ilan mire du ng cua NSDP u6c den ngay 31 thing 12 nam 2017 vugt mire the de quy dinh, thi trong dv town ngan sach 2018 dia phuang phai danh nguon thu NSDP dugc huerng theo phan cap, gam Ice hoach chi dan to dog trung han giai doan 2016-2020 de b8 tri tang chi tra ng goc, bao dam mire du ng khong vugt qua gi6i han du rig caa dia phuang theo quy dinh.

Truerng hgp cac khofin vay nuac ngoai Chinh pha vay ve cho dia phuang vay lai hoac cac khoin vay khic co dieu kien rang buec ye mix nen sir dung, dia phuong phai cht ging phoi hop yeti cac b8, ca quan trung uang hoac cac don vi c6 lien quan hoan thin cac thin tvc k9 ket cac them the vay de di da ca so be tri ke hoach giai ngan von vay trong dv town nam 2018, dv kien kha nang giai ngan cua timg khoan vay de xfiy dtmg ke hoach vay no va bOi chi NSDP cho pha hop. Trtremg hgp dia phuong ca ke hoach vay de tra ng &tic (dia phuang IchOng c6 bei chi hok so vay lan han s6 bOi chi), thing thvc to khoan vay mai c6 rang buec ve intic dich sir dung, thi dia phuong phai lap ke hoach giam chi DTPT tuong ang va/hoac sir dung cat nguon tai chinh hcrp phap ichic cua dia phuong tiro quy dinh tai 'chain 1 Dieu 5 caa Nghi dinh s0.163/2016/ND-CP de tra ng glee den ban tong nam 2018 ve. dung nguOn vay mai de bit vao cho chi DTPT.

Truerng hgp tong hap ke hoach giai ngan nguon vay nuec ngoai Chinh phu vay ve cho dia phuang vay lai theo cac thee thuan vay di 4 lamcho so du ng cua NSDP cao han glen han theo quy dinh, thi dia phuang phai c6 ke hoach bo tri tang chi tra ng goc cac khoan no Ichfic de dam bao giai ngan von ntrac ngoai theo cac them thuan da k9, dong than dam bao mire b(ii chi NSDP, tong mac vay caa NSDP va du rig caa NSDP trong gi6i ban theo quy dinh.

c) Cac dia phuong chit do, ng bo tri chi tra ng g6c tir cac nguon theo quy dinh tai khan 1 Dieu 5 Nghi dinh so 163/2016/ND-CP caa Chinh phii, darn ban tra rig .dAy du, kip than cac khoan rig den han, dac bit la cac khan vay nu& ngoai Chinh vay ve cho dia phuong vay lai, ding than dam bao du ng NSDPtong gipi han theo quy dinh; kern theo thuyet mink so chi tri ng goe chi tiet theo nguon Von vay quy dinh tai diem h khoan 2 Dieu nay (nen c6) va nguon chi tra, nhu: vay mai tra ng ea, tir nguon bei thu, tang thu, tiet kiem chi NSDP.

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Chuang III 14P ICE ROACH TAI CHINH — NSNN 03 NAM 2018-2020

Dieu 14. Yen au 14p ke hottch

Nam 20181a nam dau tien cac bo, ca quan trung ucmg, Uy ban than den cac tinh, thanh pho tryc thuOc trung uong vi cac ca quan, don vi cap tinh trien khai lap ke hoach tai chinh - NSNN 03 nam 2018-2020 lam ca so cho yiec lap, xem xet, quy'et dinh du than NSNN nam 2018, do do phai dam ban cac you cAu sau: , 1. Thuc hien dimg Nghi dinh s6 45/2017/ND-CP Chinh phit quy dinh chi

tiet lap ke hoach tai chinh 05 nam vi ke hoach tai chinh — NSNN 03 nana va Thong ttr esO 69/2017/17-BTC ngay 7 thang 7 nam 2017 cita BO chinh huemg dan ke hoach fai chinh 05 nam va ke hoach tai chinh - NSNN 03 Warn (Thong tu so 69/2017/1T-BTC).

2. Cac muc tieu, nhiem vu v'E thu, chi, bei chi va vay ng timg nam trong giai doan Ice hoach 2018-2020 can barn sat raw tieu de ra trong ke hoach phat then kinh to - xa heti 05 nam 2016-2020, ke. hoach Si chinh 05 Warn queic gia giai doan 2016-2020, Ica hoach dau tu cOng trung han giai doan 2016-2020 da duce cap to tham quyen guy& dinh va phir hop yeti muc tieu, nhiem vu chit you ctia be, ca quan, don vi trong giai down 03 nam ke hoach; dam bao nguyen tac chi ban hink chinh sach chi thoc su can thiet va co nguem lye dam bao, kitting ban hanh cac chiral sach thu lam giam thu ngan sach, trer cac chinh sach thu phai thoc hien theo cac cam ket hei nhap.

3. Viec lap, bao cao, thong hop ya trinh kE hoach tai chinh - NSNN 03 nam 2018-2020 dugc ;len hAnh d'ong then vii qua trinh lap du than NSNN nam 2018, sir dung so du Icien du toan thu, chi NSNN nam 2018 lam co se( xfic dinh ke hoach thu, chi NSNN cho 02 nam 2019 va nam 2020.

Dieu 15. 14p ke hooch thu NSNN 1. KE hoach thu NSNN 03 nam 2018-2020 dugc lap,tren ca so do. hen du

town thu NSNN !lam 2018 vA mirc tang truing thu du kien cho nam 2019, nam 2020 theo quy dinh tai Ichoin 2 Dieu nay; dm bao nguyen tac mqi kbaan thu tir thue, phi, le phi Ya cc khoin thu khac theo quy dinh phai dugc tong hop, phial anh day dit vio can died NSNN theo quy dinh cira Luat NSNN.

2. TS, le tang truemg thu du hen cho nam 2019, nam 2020 dugc xac dinh theo &mg chinh sach, the dO thu NSNN hien henh, ding thin tinh den:

a) KM !tang phat triEn kinh to ca nuac, tong nganh nghe, lihh vcrc va dia phuong trong nam 2019 va nam 2020; do yeu to thay &di ye nang luc dau tu, phat then san xuat kinh doanh Ye. hog Ong thucmg mai, xuat nhap Ichau cua tirng nam; cac you to tac (long cita qua trinh hei nhap quoc to.

b) Ck you to du kien lam tang, giam thu do dieu chinh chinh sach thu, be sung mory ring cc so tinh thu8 va thvc hi8n to trinh eat gigun thue quan theo cam kEt hOi nh4p den nat. n 2020.

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c) Tac dOng tir viec dieu chinh gia cac dich vu so nghiep cong theo 10 trinh ket cau dit chi phi vact gia dich vu so nghiep ding quy dinh tai Nevi dinh so 16/2015/ND-CP va cac Nghi dinh ye to chit TM voi cac don vi skr nghiep ding lap trong timg lath vkrc.

Tren co s6 do, phan dau nam 2019, nam 2020 ty le huy Ong tir thue, phi viva NSNN so ved GDP binh quan xap xi 21%/nam; loci trir yeu to thay dei chinh sach, thu not dia (Ichang ke thu tir clan thO, thu tien sir dung dot, thu co tic va lgi nhuan can lai, thu XSKT) tang binh quart toi thieu 13-15%/nam, thu tir hoat dOng xuat Map khau tang binh quan 5 - 7%/nam. Mirc tang thu cu the cita tin dia phuong thy theo dieu hen, dac diem vi phit hop yai etc dO tang truang kinh to tren dia ban cua timg dia phuong.

3. Doi voi cac khoan thu phi, le phi nOp ngan sach va de lai chi theo quy dinh, cac W, ca quan trung wrong ye, dia phuong can di s6 du hen thu nam 2018 de xay dons ke hoach thu norm 2019, nam 2020 phit hop, tich cuc, cu the theo timg Ichoin thu phi, re phi (so thu, so &roc de lai chi theo the dq chi tiet cac Unit vkm chi tuong img, so nQp NSNN);

4. Deli voi cac khoan thu hoc phi, gia dich vu y te, dich vu sit nghiep khOng thuOc danh muc phi vi le phi, cac kboan thu chuyen sang co the gia dich vu khong thuOc nguon thu NSNN, cac bO, ca quan trung wrong va dia phuong lap Ice hoach thu va xay dung phuong an sir dung de giri co quan co thaw quyen giam sat vi tiep tuc thvc hien ca the to ngueon to khofin thu nay de cat cach tien luung theo quy dinh.

Dieu 16. Lap ke hoach chi NSNN 03 nam 2018 — 2019 clia cac bo, co quan trung wrong quan, don vi & cap tinh

1. Ke hoach chi NSNN 03 nam 2018-2020 cita cat bO, co quan trung wing va to quan, don vi 6 cap tinh duce lap tren co so dkr kien do Wan chi NSNN nam 2018 va tran chi ngan sach nam 2019, nam 2020 do to quan to tham quyen thong bac, cho ding to quan, don vi va an chi cac CTMTQG, CTMT nam 2019, nam 2020 do to quan co tham quyen th6ng bao cho cac bp, ca quan quan1S, CTMTQG, CTMT; clang thei, xitc dinh kha nang giam chi thuemg xuyen cac lath \roc so nghiep nam 2019, nam 2020 theo 10 trinh thvc hien tinh dam tinh du chi phi vio gia dich vu sit nghiep cong theo quy dinh tai Nghi dinh so 16/2015/ND-CP va cat Nghi dinh quy dinh to the to chit cita don vi so nghiep cong lap trong tang rink VITC.

2. Trong qua trin.h xay thing du wan chi NSNN nam 2018, cac hi), co quan trung wrong va ca quan, don vi 6 cap firth tong tiled )(tic dinh chi tiet chi tieu cc sei, chi, lieu mOri bO, ca quan, don vi mink Rim du Wan 2018 theo quy dinh tai Dieu 5 vi Dieu 6 Thong to so 69/2017rIT-BTC dm BO TM chinh de lam can cir xfic dinh chi lieu ca so, chi tieu mai va tong hop nhu eau chi DTPT, nhu cau chi thuOng xuyen trong ke hoach chi nam 2019, nam 2020.

061 veri cac bq quin 15, nginh, lath ykrc ben can't viec lap ke hoach thu, chi NSNN tang nam cua giai down 2018-2020 (phan biktrvc tiep thvc hien), can tinh town xic dinh nhu cau kinh phi thvc hien tic co che, chinh sach, nhiem vu &roc

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cap co tham quyen ban hanh tang nam tha giai doan 2018-2020, kem theo thuyet minh cu the can eir tinh town.

3. Lap ke hoach chi thuc hien cac CTMTQG, CTMT:

a) Doi voi the CTMTQG va CTMT da duce Thu tuong Chinh phit phe duyet, cac bo, ca quan trong trong qua 19. CTMTQG, CTMT can cir muc filen, nhiem vu cua chucmg trinh, tong muc von, kinh phi da duqc duyet giai doan 2016-2020; yen, kinh phi da be tri Mtn 2016, 2017, dv kien du town nam 2018 va tan chi duqc thong bao; hang dan cac bo, ca quan trong ucmg va dia phucmg lap ke hooch von, kinh phi thvc hien nam 2019, nam 2020.

b) Si \Teri the CTMT chua duqc Thu Wang Chinh phu phe duyet, cac ca quan quart ly CTMT can dr Nghi guy& so 73/2016/NQ-CP ngity 26 thfing 8 nam 2016 coa Chinh phu phe duyet chit tnrang dau to cac CTMT giai doan 2016 —2020, Quyet dinh so 547/QD-TTg rsay, 20 thong 4 nam 2017 ctla Thu tut:cm Chi0 phit va cac quyet dinh giao von dau to trung han con lai tha cap co tharn quyen; not dung, tien do that dinh the CTMT; chit Ong )(ay dung phuang an ke hoach von, kinh phi thvc hien trong 03 am 2018 — 2020, giri BO TM chinh va BO K8 hoach va DAu to theo quy dinh.

4. Lap 14 hoach chi cac chtr,cmg_trinh, du an sir dung nguon von ODA (bao gem ca. von vay ye vien trg), nguen yen vay uu dai va vien trg phi chinh phfi nuoc ngoai.

Can et': cac Hiep dinh vay ng, thea thuan vien try da ky vol nha tai trg trong giai doan 2018 — 2020 vi ca the tai chinh cua chucrns trinh, dkr an; ten ca th du kien du thin chi cac chuang trinh, du an sir dung nguon von ODA, ngulin von vay uu dai, nguon von vien trg phi chinh phu murk ngoai nam 2018; cac be, ca quan trung uong, dia phuang lap,k8 hooch chi cho cac chtrang trinh, dv an nam 2019, 2020 tir ngutn von ODA, von vay uu dai, nguon yen vien trg phi chinh phu nuec ngoki, trong do chi tiet yen vay, von vier' trg trong hoan lai, yen img cua timg chucmg trinh, du an va Ora hop veri tinh chit sir dung yen (van DTPT vi von sit nghiep) theo cac rinh vvc chi twang img.

Dieu 17. Lap ice hooch tai chinh — NSNN 03 nam 2018-2020 Cala cac tinh, thenh phO trot thu§c trung trcrng

Ben earth the not dung co lien quan ve cling tk lap ke hoach thu, chi NSNN 03 nam 2018-2020 quy dinh tai Dieu 15, Dieu 16 Thong to nay, viec lap ke hoach tai chinh — NSNN 03 nam 2018-2020 ciut cac tinh, thanh phO txvc thuOc trung ucmg con phai chit y met s8 not dung saw

1. Can cu muc tieu, nhiern vu phat trien kith to - xa hei cua dia phuang 05 nam 2016-2020 da. dugc Wei (tong nhan dan tinh quyet dinh va du Men rime lieu, nhiem vu phat trien kinh to - xa hei cfia dia phucmg nam 2018; tren ca se du bao dm BO Ke hoach va Dau to ve too di, tang trailing kinh to ca nuec nam 2019, 2020; (Ty ban nhan din cap tinh chi dao Se Ke hoach va Diiu to du bon tinh hinh phfit teen kinh to - xa hei teen dia ban dia phuong nam 2019, Warn 2020, girl Sa TM chinh de lam can cir lap ke hoach tai chinh — NSNN nam 03 nam 2018 — 2020.

29

2. Can cir se thu duce giao, pham vi thu NSNN theo quy dinh cfia Luat NSNN va cac van ban hueng can, do kien du tofin thu NSNN teen dia ban dia phuong nam 2018, Uy ban than dan cap tinh chi dap Se Tai chinh chit tri, phei hop vai Cuc Thue, Clic Hai quan dia phucrng va cac co quan Ichic co lien quan 6 dia phuong 1ap Ice hoach thu NSNN nam 2019, nam 2020, trong do:

Phan tich, danh gia cu the nhang tac deng tang, giam thu gin vai mvc lieu phit then kinh to - xa Wei va dtx kien then !dial cac chinh sach thu mei theo chuang trinh hanh Ong cua Chinh pith thvc hien Nghi quy& 07-NQ/TW (Nghi quyet so 51/NQ-CP ngay 19 thong 6 nam 2017 tha Chink phi) tren die ban.

Xac dinh se thu NSDP dugc hueng theo phin cap nen ca set quy dinh cfia Luat NSNN va cac van bin hmfmg clan. Rieng del vai lchoin thu thue boo ve mei trueng &Si van 'tang clau sin xuat trong nuck va nhap khau tam xic dinh theo ty le cfia am 2018.

Cac ca quan, don vi cap tinh do kien nguen thu phi, le phi cho nam 2019, nam 2020 theo quy dinh hien hanh tong hop vao do town thu ngan sach cac nam 2019, nam 2020; lap ke hoach nguan thu hoc phi, gia Bich vv y te, gia dich vu so nghiep tong va cac khoan thu Ichfic (neu c6) theo to trinh tinh dung, tinh CM chi phi vao gia dich vv so nghiep cong theo Nghi dinh 16/2015/ND-CP va cac Nghi dinh ye to chit dei vei cac don vi so nghiep cong lap trong tirng tinh we, viec sir dung de cai each luong theo quy dinh, gal ca quan co tharn quyen.

3. Tren ca se do kien nguen thu ten dia ban, nguen thu cfia dia phurcmg theo the de phan cap, tran be sung tir NSTW cho NSDP do ca quan c6 than guy& thong bfio trong 03 nam 2018 - 2020; cac rave tieu, nhiem vv kinh to - xa hei nam 2019, nam 2020; do kien do wan chi NSDP nam 2018; US, ban than dtm cap tinh chi dao SO Tai chinh chit tri, phei hop vei SO ICE hoach va Diu tu, Uy ban nhan dart cap buyer' va cac co quan c6 lien quan khac 6 dia phuong lap Ice hoach chi NSDP nam 2019 va nam 2020, dam bao tm ten be tri du kinh phi thoc hien cac che de, chinh sach, nhiem vu di ducc ban hanh va cam kat chi (bao lam ca chinh sach dac thfi do Hei Bong nhan dan cap tinh quyet dinh); dinh nhu cau be sung co muc tieu to NSTW dei v6i cac the de, chinh sach cfia Tang trang cho tong nam cua giai doan 2018-2020 thee quy dinh tai Quyet dinh se 579/QD-TTg; doi veri cac nhiem vv chi mai cua dia phuong trong ding nam cua giai down 2018-2020, be tri theo titter to uu den de thvc hien cac mvc tieu, nhiem vu kinh to - xa hei trong tam cfia dia phuong, trong pham vi lcha nang nguton hrc tirng nam 2018-2020.

Chfi ding be tri cac nguon tiet kiem 10% chi thuong xuyen (kung ke tien Wang va cac khoan c6 tinh chat tien luong); 50% tang thu NSDP hang nam theo the de,

e thu duqc de Lai theo the de phi hip v6ri to trinh ket eau chi phi vao gia,

phi dich vu so nghiep cong theo Nghi dinh so 16/ND-CP de thvc hien cal each ten luong theo quy dinh.

30

4. Viec lap ke hoach so bei chi/bei thu, vay va tra ng cna NSDP cac nam 2019, 2020 thvc hien theo &mg quy dinh cua Luat NSNN, Ngh1 dinh se 45/2017/ND-CP cua Chinh phu va Thong tu so 69/2017/TT-BTC cua Be TM chinh hugng clan lap ke hoach thi chinh 05 nam va ke hoach tai chinh - NSNN 03 nam va theo cac quy dinh ve lap ke hoach so bei chi/bei thu, vay va tra rig cila NSDP nam 2018 quy dinh tai khoan 3,,dieu 13 Thong tu nay, dam bao mire dung vay dia planmg vao thgi diem cugi tUng nam kkang vugt gigi han theo quy dinh.

Chtrowng IV

TO CHUG THTIC IlItN

Dieu 18. Trich nbiem cfia cac be, co' quan trung trang va the dia Own

1. Traci.' nhiem cua cac be, ca quan trung uang va Uy ban nhan clan cac tinh, thanh pho trip Ituec trung uang thtrc hien theo quy dinh cfia Luat NSNN va cac van ban htrong dk.Slarc hien va quy dinh tai cac khoan 2, 3, 4, 5 Dieu 17 dm Ngh1 dinh so 45/2017/ND-CP ngay 21 thing 4 Warn 2017 cfm Chinh

2. Trach nhiem &la cac be, cc quan quan 1j+ cac CTMTQG va cac CTMT

a) Tren ca set se kie'm tra dugc giao, hugng clan cac bt, ca quan trung uang va cac dia phtrang lien quan lap du town thvc hien CTMTQG, CTMT nam 2018 va giai &an 2018-2020, girl BO TM chinh, BO Ka hoach va Dau tu trate ngay 20 thing 7 nam 2017.

b) TOng hop. du then tong CTMTQG, CTMT dirge giao quan 15, va lap phucmg an phan b6 du town chi nam 2018, tong nam cua giai doan 2018-2020 &Si vol tang be, ca quan Trung uang va tirng tinh, thanh ph8 trtrc thuec Trung trong giri BO Tai chinh, Be Ke hoach va Dau to theo quy dinh.

Dieu 19. Ye bieu man lOp va bfio cao dg town NSNN nam 2018 va ke hoach tai chinh — NSNN 03 nam 2018 - 2020

1. Doi vol dix than nam 2018: ap dung m'au bleu quy dinh tai Thong tu so 342/2016/TT-BTC ngay 30 thing 12 nam 2016 dia BO Tai chinh quy dinh chi net va hugng din thi hanh met se dieu cua Nghi dinh se 163/2016/ND-CP va cac mau bitu se 01, 02, 03 ban hanh kem theo Thong tu nay.

2. DOI vol 14 hoach tai chinh - NSNN 03 nam 2018-2020: dp dung de ELL se, 01 den se 06 va mau Hitt tir se 12 den se 18 ban hanh kern theo Th6ng

tu so 69/2017/TT-ETC Gila Be TM chinh hugng din lap ke hoach tai chinh 05 nam va ke hoach tai chinh - NSNN 03 nam.

Dieu 20. Dieu khofin thi hanh

31

KT. BQ TRU-ONG RUONG

Hutnh Quang Hai

1. Thong to nay có hieu luc thi lath ke tir ngay 25 thang 8 nam 2017. NOi dung, quy trinh va then. gian Fop du town NSNN ram 2018 va ke hoach tai chinh —NSNN 03 nam 2018-2020 ducc thuc hiOn theo quy dinh cila Lula NSNN nam 2015 va huang din tai Thong to nay.

2. Trong qua trinh xay dung du town NSNN nam 2018, kt hoach tai chinh —NSNN 03 nam 2018-2020 n6u có nhirmg chinh sach the dO mai ban hanh, BO Tai chinh se co thong bac huorng din bo sung; rcau phat sinh vuong mac trong ding tic to chirc thuc hite'n, de nghi cac bO, ca quan Trung uang, dia phtrong, tap &an kinh tA, tang cong ty nha nu& phan anh ve BO Tai chinh de kip theri xer 19./

Noi nhon: - Thu twang, cac Phe Thu tuang Chinh phil; - Van phang Trung uang Dang va cac Ban tha Dfing; - Van phong Quac WI; - Van phong Chu tich nude; - Van phong Tong bi thu; - Mein toan nha mak; - Cie BO, co quan ngang Bo, ca quan thuec CP; - Wen ICient sat nhan dan toi cao; - Toa an all' cao; - Hoc vien Chinh to QuOc gia IDS Chi Minh; - UBTW Mat tar' TO quac Viet Nam; - Ca quan Trung trans cua cac down the; - HDND, UBND cac tinh, thanh phO true thuec Trung trans; , - chinh, Cuc Dme, Cue Hai quan, KBNN the tinh, thanh phi) true thuec Trung trcmg; - Cac Tap than kinh te, Tong cong ty Nha nubs; - Cue Kiem tra van ban - Be Ttr pluip; - Cong bao; - Website Chinh phi; - Website Be TM chinh; - Cac don vi thuec BO TM chink - Lau: VT, Vu NSNN. &yob)

32

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H NHU CAU KINH PHI TANG THEM THUG HIEN MUC LUONG CO SO 1,3 TRIEU BONGnmANG VA C LOS! PM) CAP NAM 2017 2 CAC /. _ ..._.

a Quy tan lucmg, phi cep tang them &Si vol can be deg chiYc !dm Arc hank chink, so nghiep

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