f117 BAN NHAN DAN HUYEN CO TO S6: /UBND-TC-NV

f117 BAN NHAN DAN HUYEN CO TO

S6: /UBND-TC-NV V/v hung dan thgc hin Thong to so

77/2019/TT-BTC ngay 11/11/2019 dm BO Tai chinh

CONG HOA XA HOI CHU NGHIA VICT NAM Di)c 14p - Tty do - liqnh phtic

Co TO, ngayo6ethcing 4 nom 2020

Kinh gfri: Cac ca quan, don vi thuOc Uy ban nhan dan huyen.

Can cu COng van so 737/SNV-CCVC ngay 14/2/2020 cilia S& NOi vu tinh Quang Ninh ye yiec huong dan thtrc hien Thong to so 77/2019/TT-BTC ngay 11/11/2019 dm BO Tai chinh; Uy ban nhan don huyen Co To huong dan cac Ca quan, dan vi, Uy ban nhan c!an cac xa, thi tran ra soat, tong hop danh sach, lap hO sa de nghi bo nhiem va xep Luang nhu sau:

1. Chtic danh va ma so npch a) Ke toan \Tien cao cap

b) Ke toan yien chinh

c) Ke toan \Tien

d) Ke toan \Tien trung cap

cong chin chuyen nganh ke toan Ma so ngach: 06.029

Ma se) ngach: 06.030

Ma so ngach: 06.031

Ma so ngach: 06.032 2. Tieu chuan nfing ltyc chuyen man, ngh4 vu Thtrc hien theo quy dinh tai Dieu 5, Dieu 6, Dieu 7, Dieu 8 Thong to so 77/2019/TT-BTC ngay 11/11/2019 dm Bo Tai chinh. Limp DOi viii tieu chuan ve trinh do ciao too, boi &rang cua ngach Ke toan

\Tien trung cap phai có bang tot nghiep cao clang tr& len thuOc chuyen nganh ke toan, kiem toan, tai chinh.

3. Cach chuyen noch va xep luang yeti cong chtic chuyen nganh ke toan

Thgc hien theo quy dinh tai Dieu 24, Dieu 25 Thong to so 77/2019/TT BTC ngay 11/11/2019 dm BO Tai chinh, et' the nhu sau:

Cong chirc chuyen nganh Ice toan duct ap citing Bang Luang chuyen mon nghiep vu dOi yoi can bO, cong chirc trong cac Ca quan Nha nu& (Bang 2) ban hanh kern theo Nghi dinh so 204/2004/ND-CP ngay 14/12/2004 dm Chinh phu ye the clo tien Krung clOi

- Ngach ke toan \Tien cao cap ap dtmg he so Luang cong chirc loci A3, nhom A3.2.

- Ngach ke toan \Tien chinh Ai) dung he so Luang cong chirc 14 A2, nhom

vOi can bO, cong chirc, yien chirc va Luc lugng vu trang:

A2.2.

1

- Ngach ke toan vien ap dung he se; luong cong chirc loai Al . - Ngach ke toan vien trung cap ap drying he s6 luong cong chdc loai A0.

COng chirc hien dang xep ngach ke toan vien trung cap neu tot nghiep trinh di) cao dang phi' hop vii vi tri cong viec dang lam, hien dang xep luong theo cong chirc loai B ban hanh kern theo Nghi dinh so 204/2004/ND-CP thi claw zip lai hro'ng sang cong chfir loai AO theo hirang din tai khoan 1 Mtrc II Thong to so 02/2007/TT-BNV ngay 25/5/2007 dm BO NOi vi huang clan xep luong khi nang ngach, chuyen loai cong chirc, vien chdc.

Vi du 1: Ba A c6 bang tot nghiep trinh d6 cao dang chuy8n nganh ke toan, hien clang xep va huOng luong ngach A0-06a.031(Ke toan vien cao (tang), bjc 3, he so 2,72, tiled gian nang bjc luong lan sau tinh tir ngay 01/10/2018;

Ngay 01/5/2020, thtrc hien b6 nhiem vao ngach cong chirc: 06.032 (Ke toan vien trung cap), bSc 3, he so 2,72, tiled gian htrang ngach, bac luong mai ke tir ngay 01/5/2020, tiled gian nang bjc luong ran sau tinh tir ngay 01/10/2018.

Vi du 2: Ba B c6 bang tot nghiep trinh d6 cao ding chuy8n nganh ke toan, hien clang xep va huOng luong ngach B-06.032 (Ke toan vien trung cap), bjc 3, he s6 2,26, then gian nang bSc luong lan sau tinh tir ngay 01/10/2018;

Ngay 01/5/2020, thtrc hien b6 nhiem vao ngach cong chirc: 06.032 (K.' toan vien trung cap), bSc 2, he so 2,41, died gian huong ngach, bjc luong ke tir ngay 01/5/2020, tiled gian nang bSc luong lan sau tinh tir ngay 01/10/2018.

- Truong hgp ding chirc chtra co bang tot nghiep cao ding phi' hop vii vi tri cong viec dang lam va clang xep luong theo cong chirc loai B thi tiep tic xep luong theo cong chdc loai B d6 trong thoi han 6 nam ke tir ngay Thong to nay c6 hieu Itrc (ngay 01/01/2020). Trong tiled han 06 nam nay, ca quan sir dung cong chirc phai bO tri cho cong chirc h9c tap nang cao trinh di) de du tieu chuan cira ngach ke toan vien trung cap (mai); khi cong chirc dap img du tie'u chuan, lieu kien u ngach ke toan vien trung cap (mai) thi dirge xep luong theo cong chirc 14 A0.

- Truang hop cong ,chirc dugc cir di h9c tap nang ,cao trinh dO ma khong tham gia h9c tap hoac ket qua hoc tap khong slat yeu cau thi ca quan sir dung cong chirc bao cao ca quan quart 15/ cong chirc xem xet bo tri lai cong viec cho phi' hop vai trinh dO ciao tao hoSc thtrc hien tinh gian bien che.

Lira .1",:

- Truong hop cong chirc khong c6 bang tot nghiep chuy8n nganh tai chinh, ke toan, kiem toan nhung da dirge cap c6 tham quyen bO nhiem vao ngach ke toan vien, ke toan vien chinh truck ngay 01/01/2014 thi van tiep tpc ducyc lam ke toan theo quy dinh tai khoan 7 Dieu 18 Nghi dinh s6 174/2016/ND-CP ngay 30/12/2016 cua Chinh phu quy dinh chi tiet mot s6 dieu dm Lust Ke toan va tiep 41C gift ngach da &Tx bo nhiem.

- Vien chirc lam cong tic ke toan trong cac don vi su nghiep ding ljp duvc ap dung cac quy dinh ve tieu chuan chuyen mon, nghiep vu va each xep

2

Noi nhem: - Mu tren; - Ltru: VT; TC-NV.L

Nguyen Vi0 Hang

TM. UY BAN NHAN DAN KT. CHU TICH

CHU TECH

luang cda cac ngach cong chirc chuyen nganh k'e toan quy dinh tai Thong to so 77/2019/TT-BTC ngay 11/11/2019 dm BO Tai chinh de thtrc hien viec tuyen citing, sir dung va quan VT vien chirc.

- D6i vai cac not dung khac, de nghi cac co quan, don vi, can cu Th8ng to so 77/2019/TT-BTC de thgc hien.

A 4. Ho so' de nghi bo nhi?in va xep hro'ng H8 so (3 ND g8m:

- COng van de nghi dm co quan, don vi, dia phucmg kern Danh sach de nghi (theo m au gfei kern);

- H8 so ca nhan ge•m:

+ Ban sao van bAng chuyen mon, chirng chi theo yeu can dm ngach; + Ban sao guy& dinh luong hien huong;

+ Ban sao cac Quyet dinh tuyen dung, tier) nhan; cac ,quyet dinh nang ngach, chuyen ngach, chuyen loci cong chdc,, vien chdc; quyet dinh bo nhiem chdc vu, phan cong cong tac dm, ca quan c8 tham quyen.

Cac ca quan, don vi, th8ng ke cac truong hop du diet' kien, chua du dieu kien bo nhiem vao ngach (m6i), gdi van ban, danh sach, ho so de nghi bo nhiem va xep krang ding chdc, vien chirc chuyen nganh Ice toan ye Uy ban,nhan dan huyen (qua Co quan T8 chdc - NOi vv) tru6c ngay 23/4/2020 (ban mem danh sach giri vao dia chi email: [email protected]) de tong hap, thAm dinh theo quy dinh.

3

BO TAI CHINH CQNG HOA XA Ho CHU NGHIA VItT NAM DOc lap - Tv do - Mph phiic

S6: 77/2019/TT-BTC

Ha NOi, ngay 11 thcing 11 nam 2019

THONG Tir Quy dinh ma so, tieu chuan chuyen mon, nghiep vy va xep Itrang voldoi cac ngach cong chirc chuyen nganh ke toan, thue, hai quan, dtr trir

Can cit Drat Can bO, cong chirc nam 2008;

Can ca. Nghi dinh so 24/2010/ND-CP ngay 15 thong 3 nam 2010 ctia Chinh phu quy dinh ve tuyen dung, sir clung va quan ly cong chtk;

Can cu Nghi dinh so 161/2018/ND-CP ngay ngay ,29 thing 11 nam 2018 dux Chinh phir setadoi, bd sung mot so quy dinh tuyen dung cong chtk, vien chtk, ruing ngach cong chtk, thong hang vien chtk va thuc hien the do kuyp clong mot so loci cong viec trong ca quan hanh chinh nha nu*, don vi su nghiep cong lap;

Can cu Nghi dinh so 204/2004/ND-CP ngay 14 thong 12 nam 2004 ciia Chinh phti vi chi clO tie'n luting doi yeti can be), cong chtk, vien chirc va lyc luting vu trang; Nghi dinh so 17/2013/Np-CP ngay 19 thong 12 nam 2013 ctia Chinh pith sira doi, b6 sung mot so dieu cfra Nghi dinh so 204/2004/ND-CP ngay 14 thcing 12 nam 2004 cfra Chinh phti vd chicle) tien luting ddi yen can he), ding chuc, vien chtk va luc luting vu trang;

Can cu Nghi clink so 87/2017/ND-CP ngay 26 thong 7 nam 2017 di a Chinh phi quy dinh chtk nang, nhiem vy, quyen han va ca cdu to chtk ctia B() Tai chinh;

Sau khi coy kiln thong nhcit ct'ia BO NOi vy kid Cong van so 6354/BNV-CCVC ngay 28 thong 12 nam 2018 va Cong van so 1861/BNV-CCVC ngay 26 thing 4 nam 2019;

Theo di nghi cua Vu truang Vu To char can bO,

BO truing BO Teti chinh ban hanh Thong to quy dinh ma so, tieu chuan chuyen mon,,nghiep vu vet xep luting doi vat cac noch ding cherc chuyen nganh ke toan, thue, hai quan, du trie.

Chuang I NHUNG QUY DINH CHUNG

Dieu 1. Phpn vi dieu chinh Thong to nay quy dinh ma so, tieu chuAn chuyen mon, nghiep vu va xep

luang doi vai cac ngach cong chirc chuyen nganh ke toan, thus, hai quan, du Wt.

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Dieu 2. D6i tuvng ap dung

1. Cong chirc lam cong tic kd toan tai cac ca quan, to chirc có sir dung kinh phi ngan sach nha 'mac.

2. Cong chirc lam cong tac thud tai cac ca quan, to chirc, dan vi thuOc va trtrc thuOc Tong cpc Thud, BO Tai chinh.

3. COng chirc lam ding tic hai quan tai cac ca quan, to chirc, dan vi thuOc va tr‘rc thuOc Tong cpc Hai quan, BO Tai chinh.

4. Cong chirc lam cong tac du tit qutpc gia tai cac ca quan, to chirc, dan vi thuOc NIA truc thuOc T6ng cpc Du tra Nha mrac, BO Tai chinh.

Dieu 3. Cac chtic danh va ma s6 ngach cong chfrc chuyen nganh ke toan, thud, hai quan, du tra-

1. Chirc danh va ma s6 ngach cong chirc chuyen nganh ke toan, bao g6rn:

a) Kd toan vien cao cap MA s6 ngach:

06.029

b) Kd toan vien chinh

Ma s6 ngach: 06.030

c) Kd toan vien

ma se') ngach: 06.031

d) Kd toan vien trung cap

ma s6 ngach:

06.032

2. Chirc danh va ma so ngach cong chirc chuyen nganh thud, bao g6m:

a) Kidm tra vien cao cap thud

MA s6 ngach: 06.036

b) Kim tra vien chinh thud

Ma s6 ngach:

06.037

c) Kim tra vien thud

MA s6 ngach: 06.038

d) Kim tra vien trung cap thud

MA s6 ngach: 06.039

d) Nhan vien thud

MA so ngach: 06.040

3. Chirc danh va ma s6 ngach cong chirc chuyen nganh hai quan, bao gOm:

a) Kim tra vien cao cap hai quan

MA s6 ngach:

08.049

b) Kim tra vier) chinh hai quan MA s6 ngach: 08.050

c) Kim tra vien hai quan MA so ngach: 08.051

d) Kim tra vien trung cap hai quan MA so ngach: 08.052

d) Nhan vien hai quan ma so ngach: 08.053

4. Chirc danh va ma s6 ngach ding chirc chuyen nganh du trey qu6c gia, bao gOm:

a) Ky thu:at vien bao quan chinh

b) Ky thu4t vien bao quan

c) Ky thuat vien bao quan trung cap

d) Thu kho bao quan

d) Nhan vien bao ve kho du tril

Ma s6 ngach:

Ma so ngach:

MA so ngach:

MA so' ngach:

MA s6 ngach:

19.220

19.221

19.222

19.223

19.224

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Dieu 4. Tien chuAn chung ve pham chit

1. Nim vfing chit trucmg, duang 16i cua Dang; trung thanh v&i TO quOc, Ding va Nha mac; bao ve lgi ich cua To quOc, cua nhan dan.

2. Thkrc hien day du nghia vu cua cong chirc theo quy dinh cua phap lust; nghiem tuc chAp hanh sit phan ding nhiem vu ctia cAp teen; tuan thou phap lust, lc lust, cuang, teat to hanh chinh; guang mau thuc hien nOi quy, quy che cua Ca quan.

3. Tan tuy, trach nhiem, liem khiet, trung thkrc, Ichach quan, cong tam; c8 thai d9 dimg mut va xir sr van hOa trong thuc hien nhiem vu, cong vu; Ich8ng gay kho khan, phien ha, tieu ckrc, tham nhung, tham 8, lang phi.

4. Thuong xuyen coy thirc h9c tap, ren luyen nang cao phArn chAt, trinh d9, nang Luc.

Cluromg II

CHirC TRACH, NHItM VV VA TIEU CHUAN CHUYEN MON, NGHItP VU CAC NGACH CONG CHL5C CHUYEN NGANH KE TOAN

Dieu 5. Ke toan vien cao cAp (ma sic) 06.029) 1. Chirc trach

ice toan vien cao cAp la ding chirc chuyen mon nghiep vu cao nhAt trong linh vvc ke toan, b6 tri doi vai cac chirc danh l'anh dao cAp Vu, Cuc, va tuang ducmg cac BO, nganh Trung cong, thuc hien chirc rang quan ve cong tic ke toan, giup lanh dao BO, ca quan ngang B9 chi dao, lieu hanh va quan ly to chirc thkrc hien N thong nghiep vu ke toan.

2. Nhiem vu

a) Chi' tri nghien ciru, xay dkmg cac van ban quy pham phap lust ye tai chinh, ke toan; cac de an chien lugc phat trien cong tac ke toan dOi vcri nganh, linh vuc;

b) Chit tri to chirc viec ph6i hgp nghiep vu cua link vuc lien quan gala cac cAp quan 15, ding linh vuc cua cac nganh dam bao tinh thong nhAt d6ng b9 trong toan quoc;

c) Chu tri xay dung tai lieu, gido trinh va huang can dao tao, bei duang dOi net cong chirc lam cong tac ke toan;

d) Chu tri to chtit, chi dao, thuc hien cong tac ke toan, kiem tra nghiep vu ke toan;

d) Chu tri to chirc tong h9p, danh pia, phan tich tai chinh, rut kinh nghiem va de xuat phucrng an dieu chinh, sira doi hoac b6 sung,ve quy trinh nghiep vu; sua d6i, b6 sung cac quy dinh ve ke toan hien hanh nham to chirc quan 1)", chat the co hieu Luc va hieu qua hon.

3. Tieu chuan ye nang lkrc chuyen mon, nghiep vu

a) Nam vi:Mg chit twang, &rang 16i chinh sach cua Dang, phap luSt cua Nha nuoc, nam yang quan 1Sr hanh chinh, cai cach hanh chinh va chien lugc phat

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trien kinh te - xa hOi cua Chinh phu, cua nganh, linh vuc; cong tac to chirc bO may dm don vi va cac quy dinh cua phap luat ye ke toan;

b) Hieu ro va tuan thir Luat Ke toan, cac chuan muc ke toan, cac the dO tai chinh ke toan cua nha nuoc, luat phap quocte lien quan den ding tac ke toan cua nganh, linh vuc va cac the do ke toan cu the rip dpng trong cat nganh, linh vuc;

c) CO nang luc de xuat, tham muu hoach dinh chinh sach, chu tri xay dung cac du an luat, phap,lnh, de an lien quan den ding tac ke toan trinh cap CO tham quyen xem xet, quyet dinh;

d) CO chuyen mon sau, rOng ve ly luan va thuc tien ve nghiep vu ke toan, phucmg phap va xu huOng phat trien cua cong tac ke toan, kiem toan trong nuoc va quiic te;

d) CO nang luc nghien dru khoa h9c va to chirc chi dao img dung tien bOs ky thuat hien dai de cai tien he thong quan 1ST nghiep vu ke toan.

4. Tieu chuan ve trinh do dao tao, bOi during

a) Co bang tot nghiep dai h9c tro len thuOc chuyen nganh ke toan, kiern Wan, tai chinh;

b) CO bang tot nghiep cao cap 1St luan chinh tri hoac cao cap 1St Wan chinh tri - hanh chinh hoac cir nhan chinh tri hoac c6 giay xac nhan trinh dO 1$, luan tuang duang cao cap ly luan chinh tri cua ca quan co tham quyen;

c) CO chimg chi chuong trinh b6i during ngach ke toan vien cao cap;

d) Co chimg chi ngoai ngti voi trinh dO tuang during bac 4 khung nang luc ngoai ngil Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01 /2014 dm BO GOD dpc va Dao to ban hanh khung nang luc ngoai ngir 6 bac dung cho Viet Nam;

d) CO chirng chi tin h9c voi trinh dO dat chuan ky nang sir dung cong ngN thong tin ca ban theo quy dinh tai Thong to so 03/2014/TT-BIT-FT ngay 11/3/2014 dm BO Thong tin va Truyen thong quy dinh Chuan 1(5', nang sir dung cong nghe thong tin hoac chimg chi tin h9c img dpng tuong duang.

5. Doi veri cong chirc du thi nang ngach ke toan vien cao cap thi ngoai cac tieu chuan quy dinh tai khoan 3, 4 Dieu nay con phai dap img cac dieu kien sau:

a) Trong thiYi gian gift ngach ke toan vien chinh hoac twang during da chir tri xay dung it nhat 02 (hai) van ban quyhpham phap luat hoac de tai, de an, du an, chuong trinh nghien ciru khoa h9c cap bo, nganh hoac cap tinh trong linh vuc tai chinh, ke toan da ducrc cap co tham quyen ban hanh hoac nghiem thu, cu the nhu sau:

CO quyet dinh cua ngurbi có tham quyen cir tham gia Ban sop thao van ban quy pham phap luat va da dugc cap c6 tham quyen ban hanh. Truong h9p tham gia xay dung van ban quy pham phap 101 ma theo quy dinh ciia Luat Ban hanh van ban quy pham phap luat khong bat buOc phai thanh lap Ban sop thao thi phai co van ban giao nhiem vu chu tri xay dung dm ngt.thi CO tham quyen.

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Co quyet dinh ngueri c6 tham quyen cir tham gia Ban chi dao, Ban chi' nhiem, Ban soar thao tai, de an, chuong trinh, an cap B6, nganh hoc cap tinh va da ducfc cap c6 tham quyen nghiem thu hoSc phe duyet.

b) Co kinh nghiem trong linh vac hanh chinh, cong vu hoSc trong hog d'6ng lanh dao, quan 1S, cong tac ke toan. Cong chirc du thi nang ngach ke toan vien cao cap phai Bang giir ngach ke toan vien chinh va c6 th6i gian giir ngach ke toan vien chinh hoc tucmg ducmg tir du 6 nam trey len, trong do thin gian gan nhAt giU ngach ke toan vien chinh toi thieu 1 nam (di). 12 thang).

Dieu 6. KA toan vien chinh (ma so 06.030)

1. Chirc trach Ke toan vien chinh la cong chirc chuyen mon n*hiep vu tai cac co quan, t6

chirc co sir dung kinh phi ngan sach nha nuoc tir cap huyen trOy len, thuc 1.0n chirc nang quan ly ye cong tic ke toan, giup lanh dao don vi chi dao, dieu hanh va quan ly nghiep vu ke toan or don vi hoc to chirc thuc hien cong tac ke toan tai don vi.

2. Nhie'm vu

a) Chi' tri hoc tham gia nghien ciru, xay dung cac van ban quy pham phip luSt ye ke toan; xet duyet he thong ke toan va ch6 d6 ke toan ap dung cho don vi, nganh hoc linh vac ke toan nha nuoc;

b) T6 chirc tong hap, danh gia, phan tich tai chinh, rut kinh nghiem va de xuAt phuang an dieu chinh, sira dojo hoc bO sung ve quy trinh nghiep vu, che ke toan ap dung, tong h9p bao cao len cap ten;

c) TO chirc, chi dao, dieu hanh, huang.dln, kiem tra cong tic ke toan va de xuat cac bin phap chi dao, ch'an chinh, nham dam bao viec quan 1Sr thong nhat cong tac ke toan dm don vi, nganh, linh vac;

d) Nghi'en ciru, huang dAn. thuc hien cong tac toan h9p v6i d4c diem, tinh hinh thuc to va yeu cau quan 1S, cim dia phuang, don vi, nganh, linh vac;

d) Chu tri hoc tham gia xay dung tai lieu, gido trinh dao tao, bOi du6'ng d6i ngu ke toan vien.

3. Tieu chan ve nang lac chuyen mon, nghiep NT

a) Warn. VI:mg chi' tracing, dtr6ng 16i chinh sach Ding, phap lust dm. Nha nu6c, nam yang quan ly hanh chinh, cai each hanh chinh va phuang hulfing chi). truang, chinh sach cua nganh, da don vi ve linh vac ng,hiep vu ke toan; cong tac ke toan dm don vi va cac quy dinh cua phap lust ve ke town;

b) Hieu ra va tuan thu LuSt Ke toan, cac chu'an mac ke toan, cac quy dinh cua phap luSt khac ve ke wen, nguyen ly ke toan, cac che d6 tai chinh, thOng ke va thong tin kinh to c6 lien quan;

c) Chu tri hoc tham gia xay dung hoan thien the che; chu tri hoc tham gia xay dung cac van ban quy pham phap lust huong dan thuc hien trong linh vac ke toan; cac che d6 ke Wan ap dung trong nganh, linh vue ke toan nha nuoc;

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d) Nam vitng he thOng ke toan nganh, linh vvc khac; quy trinh to chic cong tac ke toan; co kha nang quan ly va to chic dieu hanh tot cong tac ke toan a don vi, nganh, linh vvc; nam dugc nhitng van de co' ban ye khoa h9c quan 1y,am hieu thuc tien san xuat, dich vu, kinh doanh, tinh hinh kinh to - xa hei, boat Ong quan 1y dOi vai linh virc ke toan, ldem toan;

d) To chirc trien khai cac quy trinh nfhiep vv, quy trinh, luan chuyen chimg dr, phucrng phap quan 13'r va dieu hanh doi vai nhiem ke toan trong dan vi, nganh, linh wc.

4. lieu chuan v'e1rinh de dao tao, bOi clueing

a) Co bang tot nghiep dai hoc tra len thuec chuyen nginh ke toan, kiem toan, tai chinh;

b) Co chUng chi chucmg trinh bOi clueing ngach ke toan vien chinh;

c) Co ching chi ngoai ngir vai trinh do tuning duang b4c 3 khung nang luc ngoai ngit Viet Nam theo quy dinh tai Thong tu so 01/2014/TT-BGDDT ngay 24/01/2014 dia. Be Giao due va Dao tao ban hanh khung nang lvc ngoai ngit 6 bac dimg cho Viet Nam hoac c6 chung chi b8i dueing tieng dan tec do ca sa dao tao, bOi duang c6 tham guyen cap dOi vai cong chirc dang lam viec a vimg dan tec thieu so;

d) Co chtIng chi tin h9c vai trinh de dat churiky nang sir dung ding nghe thong tin co ban theo quy dinh tai ThOng tu , 03/2014/TT-BTTTT ngay 11/3/2014 cila Bo Thong tin va Truyen thong quy dinh Chuan ky nang sir dung cong nghe thong tin hoac chUng chi tin h9c irng dung tuong duang.

5. DM vai cong chirc du thi fling ngach ke toan vien chinh thi ngoai cac tieu chuan quy dinh tai khoin 3, 4 Dieu nay con phai dap ling cac dieu kien sau:

a) Trong thiyi gian gill ngach ke toan vien hoac tucmg duong da chi tri hoac tham gia xay dung it nhat 01 (met) van ban quy pham phap lu'at ho4c de tai, de an, chuang trinh nghien cuu khoa hgc cap be, nganh hoac cap tinh, cap huyen trong linh vvc tai chinh, ke toan; da dugc cap c6 tham guyen ban hanh hoac nghiem thu, cu the nhu sau:

Co guyet dinh cua nguai c6 tham quyen cir tham gia Ban sop thao hoac To bien tap xay dung van ban quy pham phap lua't va da dugc cap c6 tham quyen ban hanh. Truang hap tham gia xay dung van ban ma theo quy dinh cua Luat Ban hanh van ban quy pham phap 1u4t khong bat buec phai thanh lap Ban soan thao hoac TO bien tap thi phai co van ban giao nhiem vu chi tri ho4c tham gia xay dung dm ngu&i co tham guyen.

CO quy& dinh cua ngued c6 tham quyen cur tham gia Ban chi dao, Ban chit nhiem, Ban soan thao ho4c TO giup viec, To bien tap, To bien soan de tai, de an, chuang trinh, du an cap Be, nganh hoac cap tinh, cap huyen va da dugc cap CO tham quyen nghiem thu ho4c phe duyet.

b) Co kinh nghiem trong link vuc hanh chinh, cong vu hoac trong hoat deng l'anh dao, quan 157 cong tac ke toan. COng chirc du thi nang ngach ke toan vien chinh phai dang gal ngach ke toan vien va co thai gian gicr ngach ke toan

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vien hoac tuong &rang to du 9 nam tra len (IchOng ke thai gian tap su, thir trong do th&i gian gin nhat gift ngach ke toan vien t•5i thieu 1 nam (dit 12 thing).

Dieu 7. Ke toan vien (ma so 06.031)

1. Chirc trach

Ke toan vien la cong chirc chuyen mon nghire'p vu lam vi0c tai cox ca quan, to chirc có sir dungy kinh phi ngan sach nha nueic, thuc hien cac cong vi'c cua mot hoac nhieu phan hanh Ice toan hoac to chirc thuc hien cong tic ke toan a don vi.

2. Nhi'em vu

a) Ghi chop, tinh toan, tong hap va phan tich so lieu ke tan phuc vu cho 0 i4 cac phan hanh, phan vi0c phu trach, cho cong tic quan 1St, chi dao, dieu hanh tai A4 Ct

don vi; ..=

b) TO chirc thuc hien ding tic ke toan, lap bao cao tai chinh, bao cao ke toan quan tri, bao quan, hxu tit tai li'e'u ke toan, cung cap thong tin thuc phAn Z

4

hanh, phan vi0c duac phan cong hoac phu trach;

c) Trion khai thuc hien ding tic to kiem tra tai chinh ke toan theo quy dinh;

d) TO chirc phan tich, dank gia tinh hinh, ran 1Sr, sir dung tai san, kinh phi ev

thuc phan hank, phan vic phu trach va de xuat bin phap quan 15/, six dung tiet ,.. cz) ki0m, có hieu qua cac nguOn von hoac kinh phi; m) cr. fn

d) Tham gia nghien ciru xay dung cac van ban quy pham phap luat ve ke 4' ,i.

toan; cac van ban phap 101 huong dan ve the dO nghiOp vu ke toan. cc, -f- •.

3. Tieu chuan ve nang luc chuyen mon, nghiep vu

a) Nam yang va tuan thit cac quy dinh cua phap luat ve ke toan, nguyen ly ke toan, cac the dO tai chinh, thOng ke, cac chuan muc ke toan va thong tin kinh to có lien quan;

b) Nam dove cac quy dinh cu the ve hinh thirc va phuang phap ke than; cac the dO ke toan ap dung trong nganh, linh vuc ke toan nha nuac;

c) ,Biet phucrng phap nghien ciru, xuat trien khai hoac sung, sira d6i quy che quan 15r, quy trinh nghiOp vu, tong ket cai tien nghie:p vu quan 1Sf, nam duac xu the phat trien nghi0 vu trong nuac va quoc te;

d) Bit to chirc trien khai cac hog Ong ve quy the quan ly, quy trinh n4hiOp vu, quy trinh luan chuyen chimg tir, phuang phap quan 1ST va dieu hanh dOi v&i nhiOm vu ke toan trong din vi;

d) CO Icha nang tiep thu, nam bat va ky nang sir dung ding cu ht; tra, phuong tien ky thuat hien dai de trao doi va sir dung cac tai lieu ke toan, thong tin ke toan, phan mem ke toan, chimg tir dien tir va giao dich din tit.

4. Tieu chuan ve trinh dO dao tao, bOi clueing

a) Co bang tot nghiOp dai hgc tra len thuOc chuyen nganh ke toan, kiem toan, tai chinh;

b) Co chimg chi chuong trinh boi duerng ngach ke toan vien;

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c) Co chfmg chi ngoai ngir vii trinh dO turmg ducmg bac 2 khung nang luc ngoai ngir Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Gido dye va Dao tao ban hanh khung nang luc ngoai ngil 6 bac clang cho Viet Nam hoac co chimg chi boi &rang tieng dan tOc do ca so dao tao, boi dtreing co thAm quyen cap dOi vii cong chile dang lam viec a vung dan tQc thieu so;

d) Co chimg chi tin hoc yen trinh do dat chudnIcY nang sir dung cong nghe thOng tin ca ban theo quy dinh tai Thong to so 03/2014/TT-BTTTT ngay 11/3/2014 ctla BO Thong tin va Truyen thong quy dinh Chuan ky nang sir dung cong nghe thong tin hoac chirng chi tin hoc irng dung tuang ducmg.

5. Cong,chirc du thi nang ngach toan vien phai dang gift ngach toan vien trung cap va có th6i gian gift ngach ke toan vien trun4 cap hoac Wong duang tir du 3 nam (du 36 thing) tro, len, trong do thei gian gan nhAt gift ngach ke toan vien trung cap toi thieu 01 nam (du 12 thing), trir tru6ng h9p quy dinh tai diem khoan 2 Dieu 24 Thong tu. nay.

Tnr6ng h9p ding chirc dang Ott ngach kiem ngan vien (07.047), thin guy kho bac, ngan hang (06.034), did guy co quan, don vi (06.035) thi th6i gian giu ngach kiem ngan vien; thu quy kho bac, ngan hang; thii quy ca quan, don vi hoac tuang &rang phai tir du 5 nam (du 60 thing) tref

Dieu 8. Ke toan vien trung cap (ma so 06.032) 1. Chirc trach

Ke toan vien trung cap la cong chirc chuyen mon nghiep vu lam viec tai cac don vi ke toan cap ca so trong cac ca quan, to chirc sir dung kinh phi ngan sash nha more, thuc hien cac cong viec ke toan o don vi có Ichoi Wong ke toan khOng lecn hoac mOt phan hanh ke toan a don vi ke toan.

2. Nhiem vu

a) Thu thap,, kiem tra, xir chirng tir, phan loai chimg va dinh khoan cat nghiep vu kinh to phat sinh thuc phan hanh ke toan &roc phan cong phu trach;

b) MO so, ghi s6, khOa so ke toan thuc phan hanh, phan viec ducic phan cong phu trach;

c) Lap bao cat, tai chinh, bao cao ice Wan quan tri va bao cao khac hang nay hoac dinh ky theo su phan conf tong ph'an viec ke Wan, chiu trach nhiem ye su chinh xac, trung thuc cua cac so lieu bao cao;

d) Chun bi cac so lieu phuc vu kiem ke, tham gia kiem ke tai san, Inremg den viec ghi chop cac Neu mau kiem ke va tinh toan xic dinh ket qua kiem ke tai san thuOc pham vi phu trach;

d) Phan Lich, danh gia tinh hinh quan 1).7, sir dung tai san, kinh phi thuc phan hanh, phan viec phu trach.

3. Tieu chuAn ve nang luc chuyen mon, nghiep vu

a) Nam duac cac the dO, quy dinh ke toan nganh, rinh vuc; cac quy dinh cu the ve hinh thirc va phuong phap ke toan ap dung trong don vi, trong nganh;

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b) Hieu ro va tuan thir cac quy dinh cua phap luat ve ke toan, nguyen 11 kd toan, cac the dQ tai chinh, thong ke, cac chuan muc ke toan va thong tin kinh to co lien quan;

c) Nam duac nhung nguyen tic co ban v'e quy trinh nghiep vu, quy trinh luan chuyen chimg tv trong don vi;

d) Co kha nang tiep thu, nam bat cac ksr nang can thiet nhu ky nang sir dung may tinh, cac cong cu ho tra, phan mem ke toan, chimg tir dien tir; c6 lcha nang tham gia trien khai theo dung chi 40 dm cap ten.

4. Tieu chuan ve trinh do dao tao, b61 duang

a) Co bang tot nghiep cao ding tra len thuc chuyen nganh ke toan, Urn Wan, tai chinh;

b) Co chimg chi chuang trinh 136i clueing ngach ke toan vien trung cap;

c) Co chirng chi ngoai net vii trinh d8 tuang ducmg bac 1 khung nang Ivo ngoai ngit Viet Nam theo quy dinh tai Th8ng ttr s6 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Gido duc va Dao tao ban hanh khung nang luc ngoai ngfr 6 bac dung cho Viet Nam hoac c6 chimg chi boi due'mg tieng dan tOc do ca sa dao tao, bai duong c6 tham quyen cap dOi vbi cong chirc dang lam vide 6 \ding dan tOc thieu so;

d) Co chimg chi tin h9c v6i trinh di) dat chuan ky nang sir dung cong nghe thong tin co ban theo quy dinh tai ThOng to s6 03/2014/TT-BTTT'T ngay 11/3/2014 cua BO Thong tin va Truy8n thong quy dinh Chan k9 nang sir dung cong nghe thong tin ho4c chimg chi tin h9c Ung dung tuang duong.

Chuang III CH(J.0 TRACH, NHIEM V1,1 VA TIEU CHUAN CHUYEN MON, NGHIEP

CAC NGACH CONG CHITC CHUYEN NGANH THUE

Dieu 9. Kiem tra vien cao cap thud (ma se 06.036) 1. Chirc trach

Kiem tra vien cao cap thud la conk chirc chuyen mon c6 yeu eau nghiep vu cao nhat trong link vuc thue, b6 tri doi \Teti cac chirc danh lanh 40 cap T6ng cuc, lanh dao Vu, Cuc va tuong duang, lanh 4o Cuc thue tinh, thanh pho c6 trach nhiem thuc hien nhiem vu tham muu quan 1$, nha nu&c ve thue tai T6n4 cuc Thue va Cuc thue tinh, thanh pho va thuc hien cac phan hanh nghiep vu thue

mire dO phirc tap cao, lien hanh trong pham vi nhieu tinh hoac toan quOc.

2. Nhiem vu a) CHI tri nghien ciru xay dkrng chitin lucre phat trien nganh; nghien cut

xuat chit trucmg chinh sach va bien phap quan 1)% thue phis h9p v&i chitin lucre phat trien nganh va chitin lucre phat trien kinh to dia phuong;

b) De xuat cac chu truang hoach dinh chinh sach thue, giii phap quan ly thu de thuc hien chirc nang quarillnha nuerc d6i voi cac khoan thu n8i dia trong pham vi, tren dia ban quanlr;

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c) Chu tri nghien dm, tham gia xay ding cac van ban quy pham phap 1u4t ye thue; quy trinh, quy the nghiep vu quan l thue;

d) Chit tri de xuat viec sira dOi, b8 sung, dieu chinh cac the dO, chinh sach, cac quy dinh trong tirng link vvc quan1S, thue.

3. Tieu chuan ve nang lvc chuyen mon, nghiep vu

a) Nam yang du&ng 1oi chitin ,luoc, chit truang, chinh sach Dang va phip lust cua Nha nu& lien quan den cong tac thue, ke hoach phit trien kinh, te xa hOi va hOi nhap quoc to cita qu'6c gia, dia phucmg nal cong tic; Nam vitng chitin lucyc phut trien nganh Tai chinh, chitin lugc cai cich hanh chinh va

hien dai hoa cua nganh;

b) Hieu biet sau sac ve lust Quin 1$, thue, phap lust thue, phap lust ve tai chinh, ke toin va cac lust phap ye hanh chinh c6 lien quan den nhiem vu, chUc nang quan 1Sr thue;

c) Co Wang lvc de xuat, tham mtru hoach dinh chinh sach, chit tri xay dung cac dv an lust, phap lenh, de an trong link vvc thue; co nang lvc nghien ciru khoa hoc va to chirc chi duo ung dung tien bt) ky thuat hien dai de cai tien he thting quan 1$, nghiep vu thue;

d) CO nang lvc tong hip, phan tich, to chirc, chi duo, htnfing clan quan 1S.e. thue; co kha nang dv bao ye tinh hinh nguon thu tur thue va nguOn thu khac thuoc doi tugng ducfc phan ding quan 1r,

d) Co ky nang thu nhan thong tin va xir 1S, nhimg thong tin nhay cam; ky nang phan tich tai chinh doi voi cac cong ty lon va phirc tap; ky nang quan ly va xir 1Sr sv xung dot; co ky nang sop thao van ban; ky nang lap bio cao, tong ket dinh gia cong viec va ky nang dv bao ve cong viec thuOc link vvc quail 1)'7.

4. Tieu chuin ve trinh dO duo tao, bOi duang

a) Co bang t& nghiep dai h9c tra len WA chuyen nganh ciao tao phit Nip yen yeu cau cita vi tri viec lam;

b) Co bang t& nghiep cao cap VI luan chinh tri hoac cao cap 15r luan chinh tri - hanh chinh hoSc dr nhan chinh tri hoac c6 giay xac nhan trinh dO ly luan ttrcmg duang cao cap 1$, luan chinh tri cua co quan co tham quyen;

c) CO chung chi chtumg trinh boi duang ngach kiem tra vien cao cap thue;

d) Co chimg chi ngoai ner vbi trinh dO twang throng bac 4 khung nang Ivc ngoai ngit Vi't Nam theo quy dinh tai Thong tu so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Giao duc va Dao tao ban hanh khung nang Itgrc ngoai ngii 6 bac dung cho Viet Nam;

d) Co chUng chi tin h9c voi trinh dO dat chuan ky 'fang sir dung cong ng4' thong tin co ban theo quy dinh tai Thong tu so 03/2014/TT-BTTTT ngay 11/3/2014 cUa BO 'Thong tin va Truyen th8ng quy dinh Chan ky Wing sir dung cong nghe thong tin hoac chirng chi tin h9c img dung twang duang.

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5. Do'i voi ding chirc du thi nang ngach kiem tra vien cao cAp thud thi ngoai cac tieu chuAn quy dinh tai khoan 3, 4 Dieu nay con phai dap Ung cac dieu ki8n sau:

a) Trong thisi gian gift ngach kiem tra vien chinh thug hoac Wang duang da chi' tri xay dung it nhat 02 (hai) van ban quy pham phap luat hoac de tai, de an, du an, chuang trinh nghien cfru khoa hoc cap bi;'.1, nganh hoac cap tinh trong l'inh vuc tai chinh, thud; da duoc cap c6 tham quyen ban hanh ho4c nghi8m thu, cu the nhu sau:

Co quyet dinh dm nguoi co tharn quyen cir tham gia Ban soon thao van ban quy pham phap luat va da duoc cAp c6 tham quyen ban hanh. Truong hop tharn =

gia xay dung van ban ma theo quy dinh cila Luat Ban hanh van ban quy pham c4 4 :

phap luat lchong bat bui)c phai thanh lap Ban soan thao thi phai c6 van ban giao a m. cc nhi8m vu chi' tri xay dung dm nguoi co them quyen. 4

rt Co quyet dinh dm ngu6i c6 tham quyen dr tham gia Ban chi dao, Ban chit

nhi8m, Ban sown thao de tai, de an, chtrang trinh, du an cap be), nganh hoac cap .4 o

tinh ma co quan nai cong chirc ding tac dugc giao chit tri nghien ciru, xay dung Ei va da &roc cap c6 tham quyen nghi8m thu ho4c phe cluy8t.

b) Co kinh nghi8m trong finh vtrc hanh chinh, cong vu hoac trong hog c• Ong lath dao, civan 1S, cong tac thue. Cong chtrc du thi nang ngach kiem tra .1 e4 vien cao cap thue phai dang gill ngach kiem tra vien chinh thud va co thCri gian gill ngach kiem tra vien chinh thue hoac tucmg duang tir di' 6 nam trey len, trong t..1 001 d6 thiA gian gAn nhAt gift ngach kiem tra vien chinh thue tOi thieu 01 nam (du 12 4 co thong). +

Dieu 10. Kiem tra vien chinh thue (ma so 06.037) a) E-1 4, 1. Chirc trach

Kiem tra vien chinh thue la cong chirc chuyen mon nghi'8p vu cue nganh thue, gill') lath dao chit tri, to chi:re thuc hi8n quan 1)% thue ho4c true tiep thuc hi8n cac phAn hanh cue nghi8p vu thue theo chirc nang duce phan cong tai cac don vi trong nganh thud.

2. Nhi8m vu

a) CHI tri hoac tham gia xay dung ke hoach thu thue, thu na thue, cuong ch8 thud va thu Ichac theo chi:re nang phan hanh cong vi8c; to chuc thuc hi8n quy trinh quanithu; true tiep xirl$7doi v6i cac truang h9p cc!) tinh tiet phirc tap;

b) TOng hop, danh gia cong tac quan ly thu; tham gia xay dun* quy ctie quan 15/, quy trinh nghi8p vu va cac van ban, quy dinh lien quan; de,xuat sira be) sung quy the quan quy trinh thu h9p voi tinh hinh thuc te;

c) Chu tri hoac tham gia bien sown tai li8u, giao trinh nghi8p vu quan 1S, thud, tham gia giang day cac lop boi duang nghi8p Nit/ cho cong chirc, vien chirc thue;

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d) Chu tri hoac tham gia xay dung de tai, de an, du an duqc img dung v4o ding tic cua nganh; chu tri hoac tham gia to chirc nghien ciru ung dung cac tien bO khoa hoc lck thu4t, cong nghe tien tien vao link vuc quan ly thud;

d) Tham gia t6 chirc cutIng che thi hanh quyet dinh hanh chinh thud theo tham quyen va quy dinh hieu hanh.

3. Tieu chuan ve nang luc chuyen mon nghip vu

a) Hieu biet sau sac 141 Quan ly thud va cac van ban phap luat khac có lien quan den ding tac quan 1ST thud; nam virng nhimg van de ca ban ye ke town doanh nghiep, ke toan thud, phan tich tai chinh doanh nghip va ket qua boat dOng san xuat kinh doanh dich vu cua doi tugng nop thud;

b) Am hieu chinh sach the dO, tinh hinh kinh td, xa hOi trong nuac, quOc to va tai dia phucmg dang ding tac; am hieu nhting thong tin lien quan den quail 13,̀ thud cua cac ntrac trong khu vuc va tren the gioi;

c) Co chuyen mon sau ve ly Juan va thuc tien nghip vu thud, dam bao thuc hien nhim vu quan lY thus dat hi0 qua cao; co k'y Wang soan thao van ban huo.ng dan nghiop vu thud;

d) Co ky nang thu th4p thong tin va xir lir thong tin theo cong viec quan 1Y; co kha nang quan lY va to chirc dieu hanh tot cong tac quan ly thud & dan vi, nganh, linh we;

d) To chirc huang dan, thuc hieu the do, chinh sach, cac quy dinh ve quan ly nha nu& trong linh vuc thud.

4. Tieu chuAn ye trinh dO dao tao, bOi dtrorrig

a) CO bang tot nghip dai hoc troy len voi chuyen nganh dao tao phi hor voi yeu eau cua vi tri viec lam;

b) CO chimg chi chuang trinh bOi clueing ngach kiem tra vien chinh thug;

c) Co chimg chi ngoai ngit veti trinh d8 tucmg dtrcmg b:ac 3 khung Wang tgc ngoai ngit Vi4 Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01/2014 oh BO Giao chic va Dao tao ban hanh khung nang luc ngoai ngit 6 b4c dung cho Vi?t Nam hoac co thing chi bai duang tieng dan tOc do ca sO dao tao, bOi during co th6 quyen cap doi veri cong chic dang lam vi0c 0 viing dan tOc thieu so;

d) CO chirng chi tin hoc vai trinh dO dat chuAn ley nang sir dung cong nghe thong tin ca ban theo quy dinh tai Th8ng to s6 03/2014/TT-BTTTT ngay 11/3/2014 dm B8 ThOng tin va Truyen thong quy dinh Chuan IcS7 nang s* dung cong nghe thOng tin ho4c chirng chi tin hoc img dung tuang duang.

5. DOi von cong chirc du thi nang ngach kiem tra vien chinh thud thi ngoai cac tieu chuAn quy dinh tai khoan 3, 4 Dieu nay con phai dap irng cac dieu kien sau:

a) Trong thei gian gift ngach kiem tra vien thug hoac tuang duang da chu tri hoac tham gia xay dung it nhat 01 (mOt) van ban quy pham phip lulat hoac de tai, de an, du an, chuang trinh nghien dru khoa hoc cap bO, nganh hoac cap tinh,

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cap huyen trong linh vuc tai chinh, thud; da dugc cap c6 thdm quyen ban hanh ho;dc nghie'm thu, cu the nhu sau:

CO quydt dinh cua ngtrai co them tham gia Ban sop than hhoac, bien tap van ban quy pham phi') luat va da dugc cap c6 tham quyen ban

hanh. Trtarng hqp tham gia xay dung van pan ma then quy dinh cua Luat Ban hanh van ban quy pham phap 1u4t khong bat buOc phai thanh 14 Ban sop thao ho4c TO Wen tap thi phai có van ban giao nhiem vu chu tri hoac tham gia xay dung dm ngtr&i co tham quyen.

CO quyat dinh cua ngu6i c6 tham quyen cir tham gia Ban chi dao, Ban chU nhift, Ban sop thao hoac TO gifip vie‘c, TO bien tap, TO bien sop de tai, de an, chucmg trInh, du an cap bQ, nganh hoac cap tinh, cap huyen va da &rye cap co them quyen nghiem thu ho4c phe duyet.

b) CO kinh nghie'm trong link vvc hanh chinh, cong vu ho4c tron hoat dOng lanh dao, quan cong tac thud. Cong chirc thi, nang ngach kiem tra vien chinh thue phai dang gift ngach kiem tra vien thud' va có thoi gian giCr ngach kiem tra thud ho4c tucmg duarT to du 9 nam tro len (killing ke thOi gian tap su, thir trong do thiyi gian gan nhAt giu ngach kiem tra vien thud toi thieu 01 nam (du 12 thang).

Di&I 11. Ki&n tra vien thue so 06.038) 1. Chirc trach

Kiem tra vien thud la cong chirc chuyen mon nghiep vu cua nganh thud; trvc tidp thvc hien phan hanh cong v* cua nghi'ep vu quail 1ST thud.

2. Nhi'em vu

a) Tham gia xay dung cac quy dinh cu the a trien,khai nhift, quan 13'7 thu; xay dung ke hoach thu thud' va thu khac, thu ng thue, cuang che thue va ke hoach cong tac thang, quy, nam theo nhiem vu dugc giao;

b) TO chirc thuc hien:

- Huong den va tiap &CP cac thu tuc clang kS, thud, khai thud, n•f;'•p thud, mien thue, giam thue, x6a nq tien thue, tien phat, hoar' thue;

- Theo ddi, don dOc doi tugng nOp thud, nem Ay du kip thOi so thud va so thu khac vao Kho bac Nha ntrOc;

- Tham gia quan157thong tin nguiYi nOp thud theo nhiem vu dugc giao;

- Nam rO tinh hinh va kdt qua boat dOng san xudt kinh doanh, dich vu, Sr thirc chdp hanh phap 1114 thud cua doi tugng nOp thue theo pham vi quan 15/ de có bien phap quail 17dat hi'e'u qua cao;

- Phan tich danh gia tinh hinh tai chinh, lei 10 trong hoat dOng san xudt, kinh doanh, dich vu cua dOi tugng nop thue, de xuat bien phi") guar' 1S1 va xir 1S, kip th6i cac khoan ng thue;

- xudt va cu the hOa cac chinh sach, phap lu'at thud cho phu hqp voi tinh hinh quail ly ctia nganh va dia Oman;

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c) Phoi hgp v6i cac bet ph4n c6 lien quan trong va ngoai dcm vi de thirc hien nhiem vu quan ly thu'e thuOc pham vi quan V;

d) Thuc hien kiern tra cong viec thuOc phdn hanh quanV va xir ly theo quy dinh cua phap lulat;

d) Chdp hanh sv chi dao ve chuyen mon nghiep vv cua ding chirc chuyen mon b ngach tren va huOrng dan ve chuyen mon nghiep vv dei cong chirc chuyen mon u ngach duet

e) Quin 1S, ho soy tai lieu theo quy dinh cua Nha nuOrc.

3. Tieu chudn ve nang luc chuyen mon, nghiep vu

a) Nim.vimg cac quy dinh phap 1u4t, the dO chinh sach lien quan den linh vvc thue va quy trinh nghiep vu quan ly c6 lien quan den phan cong viec dugc giao;

b) NAin dugc nhang van de co. ban ve chien ltrgc phat trien, chi.umg trinh cai each hanh chinh cua Chinh phit va nganh Thu& cac chinh sach kinh is tai chinh lien quan;

c) Nim ro quy trinh xay ch,rng cac phuang an, ke hoach, cac quyet dinh cu the va c6 kien thirc am hieu trong linh vuc dugc giao; co ky nang sown thao van ban va thuyet trinh cac van a dugc giao nghien ciru, tham muu; sir dung thanh thao may vi tinh, phan mem quan ly thue va cac cong cu ho trg khk;

d) Nim vung nhimg van de ca ban ve ke toan doanh nghiep, ke toan thue, phan tich tai chinh doanh nghiep va ket qua hoat dOng san xuat kinh doanh dich vu cua dei tugng nop thue de nang cao hieu qua quan ly thue;

d) Co trinh do chuyen mon, nghiep vu kien thirc chuyen sau, bao dam thirc hien nhiem vu quan ly thus dat hieu qua cao; c6 ky nang xay dung ke hoach cong tae va to chirc thuc hien cong, viec thueoc phan hanh dugc giao; nang son thao van ban nghiep thue; ky nang phan tich, tong hgp, danh gia va kiem tra cong viec dirge giao yak"' nang dgc, phan tich bao cao tai chinh doanh nghiep.

4. Tieu chudn ve trinh do dao tao, boi clueing

a) Co bang tot nghiep dai hgc troy len voi chuyen nganh dao tao phu hop voi yeu cau cua vi tri viec lam;

b) Co chimg chi chuang trinh boi duang ngach kiem tra vien thue; c) Co chimg chi ngoai nga trinh dO tuang ducmg b4c 2 khung nang lvc

ngoai net Viet Nam theo quy dinh tai Thong tu so 01/2014/TT-BGDDT ngay 24/01/2014 cua BO Giao dvc va Dao tao ban hanh khung nang lvc ngoai ngir 6 b'a‘c dung cho Viet Nam hoac c6 chimg chi bed duang tieng dan tOc do ca dao tao, boi dyeing c6 tham quyen cap doi vui cong chdc dang lam viec u \rung dan toe thieu s6;

d) Co chimg chi tin hoc v6i trinh dO dat chudn ky nang sir dung cong nghe thong tin ca ban theo quy dinh tai Thong tu so 03/2014/TT-BTU-I ngay

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11/3/2014 dm BO Thong tin va Truyen thong quy dinh Chan IcS, nang sir dung cong nghe thong tin hoac chi ng chi tin h9c (mg dung tucrng ducmg.

5. Cong chirc du thi nang ngach kiem tra vien thue dang gift ngach kiem tra vien trung cap thue thi phai có thoi gian gift ngach kiem tra vien trung cap thue hoac tucmg duomg toi thieu la 3 nam Oil 36 thing), trong do than gian gan nhat gift ngach kiem tra vien trung cap thue tOi thieu 01 nam (du 12 thang). Truong hgp clang gift ngach nhan vien thue thi phai co tiled gian gift ngach nhan vien thue hok tuang duorng te3i thieu la 5 nam (dil 60 thing).

Dieu 12. Kiem tra vier) trung cap thue (ma so 06.039) 1. Chirc trich Kiem tra vien trung cAp thue la cong chirc chuyen mon nghiep vu nganh

thus; truc tiep thuc hien mot phan hanh nghiep vu trong cong tic quan 1S7 thue tai don vi.

2. Nhiem vu

a) Tham gia xay dung ke hoach cong viec thing, quy, nam, ke hoach thu thue va thu khic vii dOi tugng ncp thue theo pham vi quan 1ST;

b) TO chirc thuc hien:

- Fluxing din cac thu tuc ding IcSrthue, cAp ma so thue, khai thus, nop thus, mien thue, giam thue, xoa ng tien thue, tien phat, hoan thue;

- Tiep nhan to, khai nOp thue, kiem tra can cir tinh thus, ai chieu so sinh de có nhan xet chinh thirc vao to khai cua ai tugng nOp thue theo link virc quan

- Tinh thus phai nqp, 14p be) so thq, phit hanh thonf bao nOp thus, lenh thu thud va thu khk. Theo d'oi don dOc doi tugng nOp thue nop dung, Op du kip thiri tien thue vao Kho bac Nha nuoc;

- Dinh gii ket qua hoat dOng san xu'At kinh doanh dich vu va nhang Mien dOng ye gia ca va tieu thu san pham cua de)i tugng nkthue thuc pham vi quan 1y co lien quan den viec khai thue, nOp thue, nq dQng tien thue;

- Quan 1S7 thong tin dm ngued non) thue de sir dung vao ding viec hok cung cap cho (king nghiep khi can thiet;

c) PhOi harp yen cac 1)0 ph4n lien quan de dux hien nhiem vu quan 15/ thue dat hieu qua cao;

d) Kiem tra cong viec thuc chirc nang quan 1$, theo quy dinh cua phap 1u4t

d) Bio cao kip tiled nhilng din Men phirc tap trong cong tic thu thue, thu nq tien thue va thu kHz cua nguiYi nOp thue thuc pham vi quan ly de cap có thAm quyen chi dao, dieu hanh va x(r11/ theo phip 141 thue.

3. Tieu chuAn ve nang luc chuyen mon, nghiep vu

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a) Nam duqc nhimg nOi dung co ban dm phip lu'at ve thud, chitin ltrgc phut trien cua nganh thud, chu trucrng thuc hien cai each hanh chinh cua Nha nude va cua nganh;

b) Nam chic nguyen tic, thit tue, quy trinh nghiep vu quan 157 thuS thuc phan viec duqc giao;

c) Nam duqc nhimg van dS co ban ve kinh td xa hOi, nhitng bin (Icing v'S gia ca c6 tic dOng den tinh hinh san xuat, kinh doanh, (filch vu cua doi tu9ng pan 1St thuc phom vi quan ly duqc phan cong;

d) Co trinh dO chuyen mon nghiep vu ve thud, bao dam thuc hien nhiem vu quan ly thud dat„ hieu qua; c6 ky' nang ke hoach va kiern tra; phoi hgp tong cong tic; doc hieu, soan thao van ban hanh chinh thOng thuong va ky nang tong h9p, phan tich danh gia phAn hanh cong viec duqc giao quan V/.

4. Tieu chuan ve trinh dO duo tao, bOi duang

a) Co bang tot nghiep cao ding tra len vai chuyen nganh duo tao phut-19p voi yeu c&I cua vi tri viec lam;

b) Co chimg chi chucmg trinh bOi &ging ngach kiem tra vien trung cap thud;

c) CO chUng chi ngoai ngir vOi trinh dq twang duang bac 1 khung nang lue ngoai ngir Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Gido duc va Dao tao ban hanh khung nang luc ngoai ngit 6 bac dung cho Viet Nam hoac co chimg chi bai duong tieng dan tOc do ca sa duo tao, bOi duemg c6 tharn quyen cap dOi vori cong chirc dang lam viec v vimg dan tOc thieu so;

d) CO chimg chi tin h9c vii trinh d) dat chuan ky nang sir dung cong nghe thong tin ca ban theo quy dinh tai Thong to so 03/2014/TT-BTTTT ngay 11/3/2014 cua BO Thong tin va Truyen thong quy dinh Chufin ky nang sir dung cong nghe thong tin hoac chimg chi tin h9c img dung twang duang.

5. Gong chirc du thi nang ngach kiSm tra vien trung cap thud clang gift' ngq.ch nhan vien thud phai co thed gian giU ngach nh'an vien thud hoac twang duang tOi thiSu la 3 nam (di! 36 thing).

Dieu 13. Nhan vien thue (ma so 06.040)

1. Chirc trach

Nhan vien thus la cong chirc chuyen mon nghiep vu nganh thud; true tip thuc hien mot phan hanh cong viec thuOc nghiep vu quan ly thus theo su phan cong cilia don vi.

2. Nhiem vu

a) Tham gia xay dung kd hoach cong viec thing, quy, nam va ke hoach thu thud va thu khic cita don vi thuc linh vue duqc phan cong quan Vr;

b) TO chirc thuc hien cac nhiem vu:

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- Xic dinh cac d6i tugng ni)p thus thuOc pham vi quan 1S1 de c6 bien phap quan ly phit hop theo quy dinh cua phap luat thue;

Huang dAn doi tugng nOp thus thvc hien viec gang ky thue, khai thue, cap ma so thue, nop thuS, mien thue, giam thue, xoa nq thuS. D6ng thai giai thich cho d6i tugng n'cip thus hieu re chinh sach thue thuOc phan hanh quan 1ST;

- Tiep than t6 khai dang lcST thue, khai thus, nop thue, kiem tra xic dinh tinh dung clan, chinh xac can cu tinh thue de c6 nhan xet chinh thirc vao to khai nOp thus cita doi along nOp thue;

- Tinh thue, lap s6 bo thue, phat hanh thong bao nr5p thuS, lenh thu thus, nop phat tien thuS;

- Theo d'cii don dc a thu dung, thu du, kip thai s6 tien thud vao Kho bac Nha nuac;

- Thvc hien kiem tra ve nghia vv nOp thud cua d6i tugng Op thus trong 40

pham vi quan 1SI, lap bien ban tnreng hop vi pham chinh sach thus de trinh cap c6 tham quyen xir 1Sr;

c) Phi hop vai ang nghiep, ca quan lien quan de nang cao hieu lvc, hieu qua quan 1S7 thue;

d) Quan 1S, ho so tai lieu thuOc phan hanh quart 1Sr theo quy dinh hien hanh; <-4

d) Chiu su huang dAn quan ly ve chuyen mon nghiep va cua cong chirc chuyen mon ngach cao han va cua cap tren. '?

3. Tieu chuan ve nang lvc chuyen mon, nghiep va a) Nam dtrqc tinh hinh kink to xa hOi 6 dia ban thuOc pham vi quan ly dS

trial khai th%rc hien;

b) Co trinh do chuyen mon nghiep vv, bao dam thvc hien tot nhiem 40. quan 11 thue;

c) Nam ducic kiAn thirc thug, phip luat thue, phap 14t ve hanh chinh; d) Nam dtrqc mac dich, not dung, quy trinh nghiep vv quan 1S, thud rip clang

cho cac dOi tugng nOp thue thu(ic pham vi quan

d) Nam duqc nguyen tic, phuong phap lap va quail ly s6 bo thue; e) Co ky nang doc hieu va soan thao van ban hanh chinh thong thlthmg va

sir dung phan mem may tinh quan ly thue va cac cong ca h6 trg khac; g) Co kg, nang lap ke hoach va kiem tra danh gia cong viec.

4. Tieu chuan ve trinh do dao tao, boi during a) Co bang tot nghiep trung cap tra len vai chuyen nganh dao tao phi hop

vai yeu cau cua vi tri viec lam; b) Co chimg chi chtrcrng trinh b6i dtra'ng ngach nhan vien thue.

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Ch trang IV CHtrC TRACH, NHIEM 'VV VA TIEU CHUAN CHUYEN MON, NGHIEP VV

CAC NGACH CONG cHtrc CHUYEN NGANH HAI QUAN Dieu 14. Kiem tra vien cao cap hai quan (ma so 08.049) 1. Chixc trach

Kim tra vien cao cap hai quan la ding chirc ,chuyen mon c6 yeu cau nghiep vv cao nhat trong linh vvc hai quan, bo tri doi vbi cac chtic danh lanh dao cap Tong cvc, cap Vv, Cuc va Wang duang, lanh dao Cvc hai quan tinh, thanh ph6 gifip lanh dao thvc hien chi dao, to chile trien khai va trvc tiep thvc thi phap luSt ve hai quan theo quy dinh cua Lust Hai quan vOi quy mo lan, d6 phirc tap cao, tien hanh trong pham vi nhieu tinh ho4c toan qu6c.

2. Nhiem vv

a) T6 chirc thvc hien nhiem vv quan 1S, nha mr6c ve hai quan doi voi d6i tuangscO phirc tap ve quy mo va tinh chat, lien quan den nhieu nganh, nhieu linh vvc ve kinh te, xa hOi, an ninh va doi ngoai;

b) Chu tri de xuat viec sfra doi, 1346 sung, diau chinh cac the d6, chinh sach, cac quy dinh trong quan 1S1 nha ntrac ye hai quan;

c) Tong h9p, phan tich, danh gia hoat d6ng nghiep vv hai quan va cac hog d6ng khac c6 lien quan den nghiep vv hai quan;

d) Chu tri chuan bi not dung ding ket ve nghiep vv hai quan trong nuac va trao nghiep vv hai quan cac nu6c, cac to chirc quoc -t6 va khu vvc co quan he hop tac ye hai quan vol Viet Nam;

d) Chu tri nghien ciru, xay dung cac van ban quy pham phap lust va hai quan; to chirc xay dung, b6 sung, sira doi quy the quan ly, quy trinh nghiep vv hai quan; bien son tai lieu, giao trinh nghiep vv hai quan va to chirc boi &rang nghiep vu cho cOng chirc, vien chirc hai quan.

3. Tieu chuan ve nang 11..rc chuyen mon, nghiep vv

, a) Nam vfmg du6ng 16i chit trucmg chinh sach Bang va phap lust kinh te, tai chinh, cac chinh sach the d6 cua Nha nu& lien quan den ding tic Hai quan va luSt phap quOc to lien quan den nghiep vu hai quan;

b) Co kien thirc toan dien ve chuyen mon nghiep vv hai quan. CO nang luc nghien ciru chuyen sau va to chirc thvc hien mot hoc mot so linh vvc nghiep vu hai quan;

c) Co kha nang nghien dru, phan tich, tong h9p, danh gia va du bac) tinh hinh va hog d6ng quan 15, nha nuac ve hai quan, d6ng thai a xuat xay dung, b6 sung, sCra doi cac quy the quan 1S/, quy trinh nghiep vv hai quan pha h9p v6i dinh huong chitin ltrac phat trien nganh Hai quan;

d) Co nang Ivc de xuat, tham,mtru hoach dinh chinh sach, tri xay dung cac du an luSt, phap lenh, de an gan voi linh vvc hai quan de trinh cap c6 tham quyen xem xet, quyet dinh;

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d) Co nang luc nghien ciru khoa h9c; có nang luc to chirc chi dao thuc hien vic Ling dung tien bO khoa h9c ky thuSt de cai tien va nang cao chat krong, hieu qui trong linh vvc hai quan.

4. Tieu chuan ve trinh dO dao tao, bOi duang

a) CO bang tot nghiep dai h9c ter len v6i chuyen nganh dao tao phu hop voi yeu cau cua vi tri viec lam;

b) CO bang tot nghiep cao cap ly lulan chinh tri hoSc cao cap ly luSn chinh tri - hanh chinh hoSc cu nhan chinh tri hoSc co giay xac nhSn trinh dO ly Wan Wang &rang cao cap lY luSn chinh tri dm co quan co tham quyen;

c) Co chimg chi chucmg trinh bOi &pang ngach kiem tra vien cao cap hai quan;

d) Co chirng chi ngoai ngir v6i trinh dO tuong ducrng bSc 4 khung nang luc ngoai ngir Viet Nam theo quy dinh tai Thong tu so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Gido duc va Dao tao ban hanh khung nang luc ngoai ngft 6 bac dimg cho Viet Nam;

d) CO chung chi tin h9c veri trinh do dat chuan IcY nang sir dung cong nghe thong tin ca ban theo quy dinh tai Thong tu SO 03/2014/TT-BTTTT ngay 11/3/2014 dm BO ThOng tin va Truyen thOng quy dinh Chuan ky nang sir' dung cong ngh'e thong tin hoac chimg chi tin h9c img dung tuong duong.

5. DOi cong chirc du thi nang ngach kiem tra vien cao cap hal quan thi ngoai cac tieu chuan quy dinh tai khoan 3, 4 Dieu nay con phai dap img cac dieu kien sau:

a) Trong thin gian gift ngach kiem tra vien chinh hai quan hoSc twang dtranF, da chu tri xay dung it nhat 02 (hai) van ban quy pham phap 1141 hoSc de tai, de an, du an, chuang trinh nghien ciru khoa h9c cap bo, nganh holac cap tinh trong linh vvc tai chinh, hai quan; da &roc cap c6 tham quyen ban harsh hoSc nghiem thu, cu the nhu sau:

CO quyet dinh cua ngueri CO tham quyen cir tham gia Ban soan thao van ban quy pham phap luSt va da dtroc cap có tham quyen ban hanh. Truerng hop tham gia xay clung van ban ma theo quy dinh cua Lust Ban hanh van ban quy pham phap luSt khong bat buOc phai thanh lap Ban sop thao thi phai co van ban giao nhiem vu chu tri xay dung cua ngtrOi co tham quyen.

CO quyet dinh cua ngueri có tham quyen cu tham gia Ban chi dao, Ban chii nhiem, Ban soan thao de tai, de an, chuong trinh, du an cap bO, nganh hoac cap tinh va da dtrac cap co tham quyen nghiem thu hoSc phe duyt.

b) Co kinh nghiem trong linh vuc hanh chinh, cong vu hoSc trong hoot dOng lath dao, quan ly cong tac hai quan. Cons, chirc thi nang ngach kiem tra vien cao cap hai quan phai dang ngach kiem tra vien chinh hal quan va CO theri gian gnu ngach kiem tra vien chinh hai quan hoSc tuong ducmg to di' 6 nom to. len, trong d6 thed gian gan nhat gift ngach kiem tra vien chinh hai quan toi thie'u 01 nom (du 12 thong).

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Dieu 15. Kiem tra vier) chinh hai quan (ma so 08.050) 1. Chdc trach

Kiem tra vien, chinh hai quan la cong chirc chuyen mOn nghiep vu cua nganh hai quan cap Chi cue va tucing ducmg troy len, gidp lanh dao chu tri, to chirc va thuc thi phip 1u4t ye hai quan theo quy dinh cua LuOt Hai quan tai cac dan vi trong nganh Hai quan.

2. Nhiem vu

a) T6 chdc thuc hien quy the quan ly, quy trinh nghiep vu hai quan; trkre tiep xir ly doi vai cac truemg hqp c6 tinh tiet phirc tap;

b) TAng h9p, danh gia ding tic nghiep vu dong tiled de xuat sfra sung quy the quan 15r, quy trinh nghiep vu phu hqp voi tinh hinh thuc te;

c) Tham gia xay dung quy the quan 15/, quy trinh nghiep vu hai quan va cac van ban, quy dinh lien quan;

d) Chu tri hoc tham gia bien soan tai lieu, giao trinh nghiep vu cua nganh hai quan, tham gia giang day cac lOp boi duZmg nghiep vu cho cong chdc, vien chdc hai quan;

d) Chu tri hoc tham gia xay dung de tai, de an, du an dugc img dung Va0 cong tac cda nganh; chu tri hoac tham to chdc nghien cfru ung dung cac den b6 khoa h9c ky thu4t, cOng nghe den tien vao linh vuc nghiep vu hai quan.

3. Tieu chan ve nang luc chuyen mon, nghiep vu a) Nam vimg clueing 16i chd truang chinh sach cua Dang va phap lu"0

Nha nuac lien quan den cOng tac hai quan; nam duqc chuong trinh cai cach hanh chinh cua Chinh phu, cua nganh Tai chinh;

b) Nam vfmg cac nguyen tac, the do, quy the quan ly, quy trinh nghiep vu t " CD hai quan va co kha nang to chirc thuc hien quy trinh nghiep vu hai quan thuc

linh vuc chuyen sau;

c) Chu tri, to chdc xay dung hoan thien the che; chu tri xay dung cac van ban quy ph4m phap 14.t huong dan thuc hien; xay dung cac de an, du an doi voi nghiep vu hai quan;

d) CO kh4 nang nghien cum, tong hqp, de xuAt xay dung, 136 sung, dra d6i mot so quy the quan ly, quy trinh nghiep vu hai quan;

4) Co‘ kY nang thu thap thong tin va xir 1/ thOng tin; co 'chi nang quan 15, va to chirc dieu hanh trong lTulh vuc hai quan.

4. Tieu chuan ve trinh d6 dao tao, b6i clueing a) Co bang eat nghiep dai hoc to len ye:6 chuyen nganh dao tao pha hqp voi

yeu cau cua vi tri viec lam; b) Co cluing chi chuang trinh bOi duong ngach kiem tra vien chinh hai

quan;

c) Co chdng chi ngoai ngir v6i trinh d'6 tucing duang bac 3 khung nang luc ngoai net Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay

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24/01/2014 dm BO Gido duc va Dao tao ban hanh khung nang luc ngooi ngir 6 bic dimg cho Viet Nam hoc c6 chimg chi Nil dua'ng tieng dan tOc do ca so dao tao, bOi duong co tham quyen cap d'Oi v6i cong chirc dang lam viec o vimg din toc thi'eu so;

d) CO chimg chi tin h9c vOi trinh dO dat chu'Anks, nang sir dung cong nghe thong tin ca ban theo quy dinh tai Thong to , 03/2014/TT-BTTTT ngay 11/3/2014 dm BO ThOng tin va Truyen thong quy dinh Chuan ky- nang sir dung cong nghe thong tin hoc chimg chi tin h9c img dung twang duang.

5. D'Oi veri cong chirc du thi nang ngach kiem tra vien chinh hai quan thi ngoai cac tieu chuan quy dinh tai khoan 3, 4 Dieu nay con phai dap img cac dieu kien sau:

a) Trong thOi gian gift ngach kiem tra vien hai quan hoc tuang duang da chit trihoSc tham gia xay dung it nhat 01 (mOt) van ban quy pham phap luSt , hoc tai,de an, du an, chucmg trinh nghien ciru khoa h9c cap BO, nganh hoc cap ,tinh, cap huyen trong linh vuc tai chinh, hai quan; da ducc cap co thim quyen ban hanh hoc nghiem thu, cu the nhu sau:

Co quyet dinh cua nguei co thim quyen cir tham gia Ban sop thao hoc TO bien tap van ban quy pham phap 141 va da dugc cap c6 thAm quyen ban hanh. Truong hop tham gia xiy dung van ban ma theo quy dinh cua LuSt Ban hanh van ban quy pham phap luSt khong bat buOc phai thanh lap Ban soan thao hoc TO bien tap thi phai CO van ban giao nhiem vu chit tri hoc tham gia xiy dung cua nguai co tham quyen.

Co quyet dinh cita nguei co thim quyen cir tham gia Ban chi ciao, Ban, chit nhiem, Ban soan thao hoc TO gift/3 viec, bien tip, TO bien soan de tai, de an, chucmg trinh, du an cap bO, nganh hoSc ca tinh, ca hit en va da ducic ca CO tham quyen nghiem thu hoc phe duyet.

b) Co kinh nghiem trong linh vuc hanh chinh, cong vu hoc trong hoat cong lanh dao, quan 1y cong tac hai quan. COng chirc du thi fling ngach kiem tra vien chinh hai quan phai dang gift ngach kiem tra vien hai quan va c6 thai gian gift ngach kiem tra vien hai quan hoc tuang ducmg tir du 9 nam to len (khong ke thoi gian tar su,,thir viec), trong d6 thai gian gin nhAt gift ngach kiem tra vien hai quan toi thieu 01 nam (du 12 thong).

Dieu 16. Kiem tra vien hai quan (ma so 08.051) 1. Chic trach

Kiem tra vien hai quan la cong chirc chuyen mon nghiep vu cua nganh hai quan, truc tiep thuc hien cac nhiem vu duac quy dinh trong cac quy the quart iSr, trong cac quy trinh nghiep vu hai quan theo sit phin cong cita lanh dao.

2. Nhiem vu

a) Thuc hien quy trinh thu tic hai quan doi vii hang hoa xuAt IchAu, nhSp khau, qua canh; hanh khach, phtrcmg den van tai xuat canh, nh'Sp canh, qua canh Viet Nam theo dimg quy dinh cita phap lust;

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b) Ap dung cac bien phap nghiep vu theo qtp, dinh cua phap luat de dieu tra, thu thap, x* 13', thong tin dau tranh phong, chOng buOn lau, van chuyen trai phep hang hoa qua bien gi6i;

c) De xuat y kien voi lanh dao giai quyet nhang van de phat sinh trong thuc hien quy the quail ly, quy trinh nghiep vu hai quan.

3. Tieu chuan ve nang luc chuyen mon, nghiep vu a) Nam vimg cho trucmg, duang 16i chinh sach cua Dang va phap 101 dia.

Nha nuac ve cong tic hai quan; nam dugc chucmg trinh cai cach hanh chinh cfia Chinh phu, cua nganh Tai chinh;

b) Nam chic va van dung link hog cac nguyen tic, the dO, quy the quan 15r, quy, trinh nghiep vuhai quan va co Icha nang nghien ciru, de xuat trien khai hoac bf:i sung, sera dOi quy the quanlr, quy trinh nghip vu hai quan trong pham vi nhiem vu ducyc giao;

c) CO lcha nang tiep thu, nam bat cac ky nang can thiet cho cong tic chuyen mon nhu: ky nang sir dung cong cu ha trq, phucmg tien ky thuat duqc trang bi.

4. Tieu chuan ve trinh dO dao tao, b6i duang

a) Co bang tot nghiep dai hoc tra len vii chuyen nganh ciao tao phu hgp vgi yeu cau cua vi tri viec lam;

b) Co chimg chi chucmg trinh boi duang ngach kiem tra vien hai quan; c) Co chimg chi ngoai ngit yeti trinh do twang duang bac 2 khung nang luc

ngoai ngi Viet Nam theo quy dinh tai Th8ng to so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Gido due va Dao tao ban hanh khung rang luc ngogi ngU 6 bac dung cho Viet Nam hoac co chUng chi boi duang tiang dan tOc do ca sa dao tao, b6i duang c6 tham quyen cap dOi vii cong chirc dang lam viec a vimg dan tOc thieu so;

d) Co chung chi tin hoc vii trinh dO dat chuan ky nang sir dung cong nghe thong tin ca ban theo quy Binh tai Thong to so 03/2014/TT-BTTIT ngay 11/3/2014 dia. BO Thong tin va Truyen thong quy dinh chuan ky nang sir dung cong nghe thong tin hoac chirng chi tin hoc Ung dung tuang duang.

5. COng chirc du thi nang ngach kiem tra vien hai quan hien dang gift ngach kiem tra vien trung cap hai quan phai c6 thai gian gift ngach kiem tra vien trung cap hai quan hoac tuang duang toi thieu la 3 nam (du 36 thang), trong do thai gian gin nhat gift ngach kiem tra vien trung cap hai quan tom thieu 01 nam (du 12 thang). Twang hop dang gift ngach nhan vien hai quan thi phai c6 thai gian gift ngach nhan vien hai quan hoac tuang duang toi thieu la 5 nam (du 60 thang).

Dieu 17. Kam tra vien trung cap hai quan (ma sit 08.052) 1. Chirc trach

Kiem tra vien trung cap hai quan la cong chirc chuyen mon nghiep vu cua nganh hai quan, duqc lanh dao giao true tiep thuc hien mot so cong viec thuc linh vuc nghiep vu cong tic hai quan.

2. Nhiem vu

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a) Thuc hien nhiem vu kiem tra, giam sat hang hoa xuat khiu, nhap khau, phtrang tin van tai xuat canh, nhap canh;

b) Thuc hi8n cac nhiem vu lchic theo sr phan cong va chi dao cite lanh dao dan vi.

3. Tieu chuan ve nang luc chuy8n mOn, nghiep vu

a) Nam duce chit truing, duong 16i chinh sach dm Ding va phap luat cua Nha nuac ve cong tic hai quan; nam ducic cac thit tuc hanh chinh va chuong trinh cai each hanh chinh cua Chinh phit va cua nganh;

b) Nam yang quy trinh nghiep vu hai quan trong pham vi nhiem NT &roc giao;

c) Co kha nang tiep thu, nam bat cac ky nang can thiet cho cong tac:k5r 'tang sir dung cong cu ho trq, phucmg tienkS, thuat duce trang bi.

4. Tieu chuin ve trinh di) dio tao, ID& clueing

a) Co bing tot nghiep cao ding tra len vii chuyen nganh dao tao phi" h9p voi yeu clu cua vi tri viec lam;

b) Co chimg chi chucmg trinh boi &ging ngach kiem tra vien trung cap hii quan;

c) Co chi:mg chi ngoai ner vii trinh di) tuang ducmg bac 1 khung nang lire ngoai ngir Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01/2014 cita BO Giao duc va Dao tao ban hanh khung nang luc ngoai ngit 6 bac dung cho Vi8t Nam hoac c6 chung chi boi duang tieng dan tOc do ca so dio tao, b6i during co thim quyen cap doi vii cOng chirc dang lam viec o vimg din ttc thieu so;

d) CO chimg chi tin h9c vii trinh dO dat chuin lcy nang sir dung cOng ngh thong tin ca ban theo quy dinh tai Thong to so 03/2014/TT-BTTTT ngay 11/3/2014 dm BO Thong tin va Truyen thong quy dinh Chuan ky nang sir dung cong nghe thong tin hoac chimg chi tin h9c img dung Wang duang.

5. Cong chirc du thi nang ngach kiem tra vien trung cap hai quan dang gift ngach nhan vien hai quan phai c6 thei gian gift ngach nhan vien hai quan hoic tucmg duang toi thieu la 3 nam (di' 36 thing).

Dieu 18. Nhan vien hai quan (ma A 08.053) 1. Chirc trach

Nhan vien hai quan la cong chirc thira hanh a cac don vi hai quan ca so va tn,rc tiep thuc hien cac nhiem vu cu the thuOc chuyen mon nghiep vu hai quan do lanh dao phan cong.

2. Nhiem vu

a) Thuc hi8n viec giam sat hai quan theo quy dinh cua phap luat tren dia ban duqc phan ding;

b) Thuc hien cac nhi8m vu khac theo sit phan cong va chi dao cua lanh 40 din vi.

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3. Tieu chuan ve nang lire chuyen mon, nghip vu

a) Nam duqc cac quy trinh nghip vu hai quan va quy dinh lien quan den vv dugc giao. Tuy4 dOi chap hanh sv chi dao ve nghip vv va phan cong

nluem vu dm cap teen; b) CO nang lire thvc hien mot so linh vkrc nghip vv hai quan don gian &rot

giao;

c) Sir dung ducic cong cu 118 trq va Owing tin ky thu4t duqc trang bi. 4. Tieu chuan ve trinh dO dao tao, b8i clueing

a) Co bang tot nghip trung cap tra len vei chuyen nganh dao tao phii hop viii yeu cAu cua vi tri vigc lam;

b) CO chung chi chucmg trinh 138i duemg ngach nhan vien hai quan. Chuang V

CHU'C TRACH, NHIEM VV VA TIEU CHUAN CHUYEN MON, NGHItP VV. CAC NGACH CONG CHIXC CHUYEN NGANH Der TRIf QUOC GIA Dieu 19. K5r thulat vain bao quan chinh (ma so 19.220) 1. Chirc trach

Ky thuat vien bao quan chinh la ding chuc chuyen mon nghip vv cua nganh dv trt quoc gia; giup lanh dao chu tri, to chirc thvc hin,phap luat ve quan 1ST chat lucmg, bao quan hang dv quoc gia, dinh kinh to ky thuat hang dv trir quoc gia; trien khai ky thuat va ding nghe bao quan a bao dam an toan chat lucmg hang dv trur quOc gia do don vi quan 1ST.

2. Nhi'm vu a) ,TO chirc thvc cac quy char). ky thuOt, quy dinh, quy trinh ky,thu4t,

quy che quan 1ST chat luong, quan 1ST cong tac bao quan hang qv quoc gia, quan 1ST dinh mire kinh to ky thuat hang du trir qu8c gia; trvc tiep xir 1ST doi vai cac trueng hop co yeu cau ky thu4t phirc tap va chiu trach nhirn ca nhan ye cac 101̀

chi,s8 chat luqng doi voi hang hoa dv tit quOc gia trvc tiep kiem tra, theo va thiet bi duqc giao quan 1ST;

b) Tham gia tong hop, danh gia cong tac nghip vu, de xuat xay dung, sira dOi, bo sung quy trinh ky thuat, quy the quan 1ST, quy chuan ky thuat, dinh mire kinh to - ky thuat hang dv trix quoc gia;

c) Chu tri hoac tham gia xay dung de tai, de an, dv an dtrogc img dung vao cong tac cua nganh; chu tri hoac tham gia nghien ciru, de xuat cac giai phap, trien khai kY thu4 Va cong ngh4 bao quan mai de bao dam an toan chat Itrong hang dv frit quiic gia;

d) Xay dung ke hoach va trien khai thvc hien nghip vv ding tac bao quan, quan 1ST chat luqng hang du tea quoc gia cua cac Chi cuc Du trir Nha nuac tnr6c khi nhap, xuat kho va qua trinh hang hoa luu kho theo quy dinh;

d) Chu tri ho4c tham gia bien sown tai lieu, giao trinh nghip vu cua nganh dv tru, tham gia giang day cac lap boi clueing nghip vv cho cong chin, vien chirc.

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3. Tieu chudn ve nang lac chuyen mon, nghiep vu a) Nim Yang dtramg loi, chu truang chinh sach cua Bang va phap luat cua

Nha nuac lien quan den ding tic du frit quoc gia; nam dugc chuang trinh cal each hanh chinh cua Chinh phu, cua nganh Tai chinh;

b) Nim vfmg cac nguyen tic, the dO,,tieu chuin, quy chudn ky thuat, dinh mire kinh 4 ky thuat, quy the quan chat luting, quan 1ST cong tic bao quail hang du trfr quac gia thuOc linh vuc chuyen sau;

c) Co chuyen mon sau ve nghiep vu bao quan hang du tit quoc gia; co ky nang xay di,mg van ban quy pham phap luat, xay dung de tai, de an, du an, chuang trinh nghien c u khoa hQc trong link vuc du trir qu'oc gia;

d) To chrc htrang dan, thuc hien the dO, chinh sach, cac quy dinh ye quan 1$r, nha nuac trong linh vuc du tilt qu8c gia; chucphoi h9p, chirc kiem tra, tong ket that thi chinh sach trong linh vuc du tit quOc gia;

d) CO kha nang nghien ciru, tong hgp, de xudt xay dung, ba sung, sira doi mot so quy trinh Icy thuat, quy the quan 1S7 chdt lugng, quan 1$, cong tac bao quan dinh mac kinh to ky thuat hang du till quoc gia.

4. Tieu chudn ve trinh dO dao tao, bai duang a) Co bang tat nghiep dai h9c tra len yeti chuyen nganh ky thuat phu he

vai yeu cau vi tri viec lam; b) CO chimg chi chuang trinh bai duang ngach ky thuat vien bao quan

chinh; c) CO chimg chi ngoai ngfr vai trinh dO tuang duang bac 3 khung nang

hie ngoai ngfr Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Gido duc va Dao tao ban hanh khung nang lye ngoai ngir 6 bac dung cho Viet Nam hoac co chimg chi bai duang tieng dan tOc do ca

dao tao, bai dating c6 tham quyen cap dal vai cong chic dang lam viec \Tung dan tOc thieu so;

d) CO chimg chi tin h9c vai trinh dO dat chudn ky nang sir dung cong ng0 thong tin ca ban theo quy dinh tai Thong to so 03/2014/TT-BUTT ngay 11/3/2014 oh BO Thong tin va Truyen thong quy dinh Chuin ky nang sir dung cong nghe thong tin hoac chimg chi tin h9c irng dung twang duang.

5. Doi vai cong chic du thi nang ngach ky thuat vien bao quan chinh thi ngoai cac tieu chuan quy dinh tai khoan 3, 4 Dieu nay con phai dap img cac dieu kien sau:

a) Trong thei gian gifr ngach ky thuat vien bao quin da chu tri hoac tham gia xay dung it nhit 01 (mOt) van ban quy pham phap luat ho4c de tai, de an, du an, chuang trinh nghien cau khoa hoc cap bO, nganh hoac cap tinh, cap huyen trong linh vuc tai chinh, du tra nha nuac; da dugc cap co tham quy'en ban hanh hoac nghiem thu, cu the nhu sau:

CO quyet dinh cua ngu6i co thim quyen car tham gia Ban sop thao hoac To bien tap van ban quy pham phap luat va da dugc cap c6 thdm quyen ban hanh. Tnxerng hgp tham gia xay dung van ban ma theo quy dinh cua Luat Ban

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hanh van ban quy pharn phap luat khong bat buOc phai thanh lap Ban soan thao hoc TO bien tap thi phai có van ban giao nhiem vu chu tri hoc tham gia xay dung ctla ngtroi co tham quyen.

CO quyet dinh ctia ngu6i có tham quyen cu tham gia Ban chi dao, Ban chi' nhiem, Ban soan thao hoc To giup vies, TO bien tap, To bien soan de tai, de an, chucmg trinh, du an cap bO, nganh hoc cap tinh, cap huyen va da dugc cap co tham quyen nghiem thu hoc phe duyet.

b) Co kinh nghiem trong linh vuc hinh chinh, cong vu ho4c trong hoat dOng lanh dao, quan 1$, cong tac du trir. Cong chirc du thi nang ngach ky thuat vien bao quan chinh phai dang giu ngach ky- thuat vien bao quan va co thei gian giet ngach ky thu4t vien bao quan hoc tuang duong,tir nam tth len (khong ke thOri gian tap skr, thir viec), trong do thoi gian gan nhat gift ngach ky thuat vien bao quin tOi thieu 01 nam (du 12 thang).

Dieu 20. Ky thu4t vien bao quan (ma so 19.221) 1. Chirc trach K7 thuat vien bao quan IA cong chirc chuyen mon nghiep vu cia nganh du

tru quoc gia; truc tiep thuc hien cac nhiem vu dugc quy dinh trong cac quy chu'an Icy thu4t; quy dinh, quy trinh ky thuat; quy the quan lSr chat luqng, quan 1ST cong tac bio quan hang du trir quOc gia; thuc hien cac bien phap ky thuat va cong nghe bao quan de bao darn an town chit luqng hang du tru quoc gia theo sir phan cong cfra lanh dao.

2. Nhiem vu a) Thuc hien cac quy dinh, quy trinh kg, thuat bao quan, not dung dinh mitc

kinh to ky thuat hang du tit quOc gia theo su phan ding cua lanh dao don vi; b) Thuc hien kiem tra cong tac bao quan hang du tra quOc gia cua cac don

vi thuc pham vi quan ly theo quy dinh chung cua Nha nuac; c) Thuc hien cong tac kiem nghiem, phan tich, xir 1y cac so lieu di'eu tra

ch9n mau, quan ly tieu chuan chat lucmg doi voi hang du trir quoc gia truOc khi nhap, xuat kho va qua trinh hang hoa luu kho theo quy dinh;

d) Tham gia nghien ciru cac giai phap ky thu4t, cong nghe de khong ngimg nang cao hieu quA bao quan hang, du quOc gia; tham gia nghien cfru ho4c xay dung quy chudn ky thuat, dinh kinh to ky thuat hang du tit quoc gia;

d) Xac dinh cac chi so chit lucmg dOi v&i hang hoa du tit quOc gia dugc phan cong truc tiep kiem tra, theo doi va cac trang thiat bi dugc giao true tiep quan

3. Tieu char' ve nang luc chuyen mon, nghiep vu a) Nam vfmg chic trus,ong, duo lOi dm Ding, quy dinh phap luat, the

dO chinh sach lien quan den cong tac du tit qu'Oc gia; chuong trinh cai each ciia Chinh phu, cua nginh du tit;

b) Nam vimg va van dung cac nguyen tic, the dO, quy trinh ky thuat, quy the quan 15, chat lugng, quan IS/ cong tac bao quan hang du tilt quoc gia;

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c) Sit dung phucmg tien thu4t &roc giao va thuc hien cac cong viec lien quan den kiem nghiem, phan tich xir 1)", va quan 1Sr tieu chuAn chat lucmg, dinh mirc kinh to ky thu4t hang du tit quoc gia trong qua trinh nh4p, xuAt va km kho theo quy dinh;

d) CO kha nang nghien ciru, de xuAt cac giai phap lien quan den quy trinh, quy pham va ky thua't cong nghe bao quan hang du tra quoc gia.

4. Tieu chuAn ve trinh dO dao tao, boi duang

a) Co bang tot nghiep dai h9c tra len von chuyen nganh ky thu4t phu h9p van you cau cua vi tri viec lam;

b) Co chirng chi chucmg trinh b6si duang ngkh ky thu4t vien bao quan; c) Co chimg chi ngoai ngir \Teri trinh dO twang duang bk 2 khung nang luc

ngoai ngit Viet Nam theo quy dinh tai Thong tu so 01/2014/TT-BGDDT ngay 24/01/2014 cila BO Gido dye va. Dao tao ban hanh khung nang luc ngoai ngcr 6 bk dung cho Viet Nam hoac c6 chirng chi Nil clueing tieng dan tOc do co so ciao tao, b8i duang co tham quyen cap doi veri cong chile dang lam viec a viing clan tOc thieu so;

d) CO chimg chi tin h9c vai trinh dO 4t chuAnky nang sir dung ding nghe thOng tin co ban theo quy dinh tai ThOng tu so 03/2014/TT-BTTTT ngay 11/3/2014 dm BO Thong tin va Truyen thOng quy dinh Chun ky nang sir dung cong nghe thong tin ho4c chimg chi tin h9c img dung tuang duang.

5. COng chirc du thi nang ngach ky thu4t vien bao quan hien dang gift ngach ky thu4t vien bao quail trung cap phai c6 tiled gian gift ngach ky thu'at vien bao quan trung cap hoac tucmg duang toi thieu la 3 nam Oil 36 thing), trong do thai gian gin nhAt gift ngach ky thu'at vien bao quan trung cap toi thieu 01 na'm (dii 12 thing).

Dieu 21. Ky" thulat vien bao quan trung cap (ma so 19.222) 1. Chirc trach

Ky thulat vien bao quan trung cap la cong chirc chuyen mon nghiep vu cua nganh du trCr quOc gia, dugc lanh dao giao true tiep thuc hien mot so cong viec thuc linh vuc pan, chat krong, bao quan va quan dinh mirc kinh Icy thu'al hang du ter' quoc gia theo quy trinh ky thu4t quy dinh.

2. Nhiem vu a) Truc tiep thuc hien nghiep vu ky thu4t va nghiem thu cong tic chuAn bi

kho, phucmg tien giao nhlan, thiet bi kiem tra, do krang de phuc vu cong tic nh4p, xuAt hang He du ter theo phan cong cita lanh dao;

b) Truc tiep thuc hien nghl vu kiem tra, giam sat chAt Wong hang hoa du trft quiic gia tnrac khi nh4p, xuat kho bao dam tieu chuan chat lucmg ky thuat theo quy dinh; truc tiep lay mau, phan tich mau, lap ho sa ky thu4t va bao cao theo dimg quy dinh;

c) True tiep kiem tra, giam sat va htrang dan cong the bao quan va theo doi chAt luong hang du tnz quOc gia trong Chi cue; huang dan viec ghi chop nh'at lc*

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bao quan cua cac thu kho; bao cao, cle xuit phuang an xir ly kip thoi cac su co xay ra doi vai hang hoa trong qua trinh bao quan;

d) Xac dinh cac chi so chit lugng doi vai hang hoa du tra qu6. c gia dugc phan ding truc tiep kiem tra, theo doi va cac trang thiet bi dugc giao truc tiep quan 1y.

3. Tieu chuin ve nang luc chuyen mon, nghiep vu a) Nim viing chti trurmg, du6ng 16i dm Ding, quy dinh cua phap luat, the

do chinh sash lien quan den cong tac du tit quOc gia; chtrang trinh cai cash cua Chinh phu, cua nganh du nit;

b) CO kha nang thus hien ding tac kiem tra, giam sat bao quan va theo doi chit lugng hang du ter;

c) Co kha nang sir dpng thanh thao cac trang thiet bi ky thuat dugc trang bi; d) Co kha nang xir js, mot s6 hien tugng thuoarng xay ra trong qua trinh bao

quan, anh huong den chat lugng hang boa. 4. Ve tieu chuan trinh d8 dao tao, boi du6ng a) CO bing tot nghiep cao ding to' len vai chuyen nganh ky thuat phit h9p

vai yeu cau cua vi tri viec lam; b) CO chimg chi chtrcmg trinh b•S'i during ngach ky thuat vien bao quan

trung cap; c) CO chimg chi ngoai ngii vai trinh d8 tuang 91trang bac 1 khung nang Luc

ngoai ngcr Viet Nam theo quy dinh tai ThOng tu so 01/2014/TT-BGDDT ngay 24/01/2014 dm BO Giao dpc va Dao tao ban hanh khung nang luc ngoai ngif 6 bac clang cho Viet Nam hoac CO chirng chi boi &rang tieng dan tofc do ca so dao tao, boi &rang co tharn quyen cap doi vai cong chirc Bang lam viec b viing dan t8c thieu so;

d) CO chUng chi tin hoc vai trinh d8 dat chuan ky nang sir dung cong nghe thong tin ca ban theo quy dinh tai Thong tu se; 03/2014/TT-B= ngay 11/3/2014 cila BO ThOng tin va Truy'en thong quy dinh Chuan ky nang sir dyng cong nghe th8ng tin hoac cluing chi tin h9c Ung dung tuang duang.

Dieu 22. Thii kho bao quan (ma so 19.223) 1. Chirc trash Thu kho bao quan la cling shirt chuyen mon nghiep vu cita nganh du trir,

truc tiep thus hien quy trinh, k'y thuat baoquan de gift gin, bao quan hang du trist quiic gia; chiu frith nhiem toan bO ye so lugng va chat lugng hang du tit quoc gia dugc giao quan

2. Nhiem vu a) 'Thuc hien cong tat chuan bi kho va cac dpng cu, phucmg tien can thiet

tn.reic khi dua hang vao du trir theo quy dinh; b) Truc tie!) thus hien viec kiem tra ban dau khi giao nhan,hang nhap, xuat

kho theo dung tieu chuan chit lugng; dung s6 lugng theo phieu nhap, xuit va cac trinh tu, thu tpc quy dinh;

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c) Thuc hi'On bao quan thuang xuyen, clink ky theo dung quy trinh ky thuat bao quan. Trong qua trinh bao quan hang h6a, neu c6 su co bat thtrang hoac phat hien nhimg hien t,uong phat sinh anh twang den chat luting hang h6a phai chit ding dong thei bao cao fanh dao de c6 bien phap giai quyet kip thiyi;

d) L4p ha sa chimg tir ban dau, cap nh4t nhat ky theo doi hang hoa cho timg kho ho4c ngan kho hang;

d) Quan ly theo doi ve toan b0 hang haa du tra, cac tai san, trang thiet bi &roc don vi giao cho truc tiep quan

3. Tieu chuan ve , nang luc chuyen mOn, nghiep vu a) Nh;an biet, kiem tra va xac dinh dirgc chung loai hang nh4p, xuat ve tieu

chuan, chat ltrong, so luting theo dung trinh tu, thu tuc quy dinh; b) Co nang luc thuc hien viec bao quan thtrang xuyen, dinh ky diing quy

chuin ky thuat, quy trinh, quy pham, quy dinh ky thuat bao quan; c) Nam \rung va c6 ky rang sir dung thanh thao cac thiet bi ky thuat, thiet

bi do luting phuc vu cho qua trinh giao, nh4n, bao quan hang du frit quOc gia; d) Co nang luc 14'p ha sa, ghi chop so sach Ira rang, mach lac di voi viec xuat hang du frit quOc gia theo quy dinh cua Nha nuac.

4. Tieu chuan ve trinh di chuyen mon, ciao tao a) Co bang tot nghiep cao clang tra len vai chuyen nganh kinh to ho4"c ky

thu4t phit hap voi you cau cua vi tri viec lam;

b) Co chimg chi chuang trinh bai duong ngach thit kho bao quan; c) Co chimg chi ngoai ng€ vai trinh d8 twang duang b4c 1 khung Wang luc

ngoai ngir Viet Nam theo quy dinh tai Thong to so 01/2014/TT-BGDDT ngay 24/01/2014 dm Bo Giao due va Dao tao ban hanh khung nang luc ngoai ngit 6 b4c dung cho Viet Nam hoac c6 chimg chi bai duang tieng dan tic do ca dap tao, bai duang co tham quyen cap doi voi cong chirc dang lam viec a vung dan tic thi'L sa;

d) Co chimg chi tin hoc yen trinh de) dat chuan ky /tang sir dung cong rag,h th8ng tin ca ban theo quy dinh tai Thong tu so 03/2014/TT-BTTTT ngay 11/3/2014 cita BO Thong tin va. Truyen thong quy dinh Chan ky nang sir' dung cong nghe thong tin hok cluing chi tin hoc ling dung tuang duang.

5. Cong chirc du thi nang ngach thit kho bao quan du tit dang giir ngach nhan vien bao ve kho du tra phai c6 thai gian giir ngach nhan vien bao ve kho du tru hoac twang ducmg t6i thieu la 3 nam (du 36 thing).

Dieu 23. Nhan vien bao ve kho thy trii. (ma so 19.224) 1. Chirc trach

Nhan vien bao ve kho du fret la cong chirc nha niroc co trach nhiem titan tra canh gac, bao ve trong khu vt..rc kho du tilt quoc gia va bao dam an toan hang du tar quoc gia theo quy dinh.

2. Nhi'01 vu

4:

1:4 41)

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30

a) Giam sat cac hoot dOng nhap, xuat hang hoa; htrang dan, kiem tra ngtrOi,

phumg tien ra vao khu vuc kho du till theo quy dinh (kiem tragidy to xuat, xuat, nhOp kho va vao so theo doi); , phi b)

Thuc hien cong tic tuan tra canh gic trong khu vtrc kho hanOc pham vi quan 1ST trong ca truc theo quy the bao g thuc

ca quan; bao dam gilt gin an town kho tang, hang hoa du tit queic gia; c)

Lap bien ban, to chdc bao ve hien truing theo quy dinh khi c6 vi pham an toan, an ninh trot to trong khu vtrc kho tang; bao cao kip thai len ca ten va cac co. quan chirc nang de xii• 1y; p

d) Tham gia xay dung phtrang an phong chay, chira chay, phOng tut bao khu vuc kho thuOc pham vi quan Phoi hap vii ding an khu vuc, cac co quan lan can, ca nhan c6 lien quan de to chirc thuc cac phtrang an theo quy dinh;

d) Gilt' gin bi mat va thuc h4n tot quy the bao mat ye tai sin, hang hoa du frit quOc gia.

3. Tiou chuan ve nang luc chuyen mon, nghi0

a) Co kha rang thuc h4n chtk nang giam sat cac hoot dOng nhap, xuat F hang h6a chinh xac theo dung quy dinh cua ca quan va Nha ntrac;

EN, b) Co nang luc ghi chep vao so theo doi cu the, di rang, chinh xac nguOi va phirang tin ra vao kho;

c) Biet sir dung thanh thao cac trang thiet bi phong chay chfra cha, phon chOng bao lut da &Ric trang bi. y g,

4. Tieu chuan ve trinh dg dap tao, bOi clueing .1 a) Co bang tot ngh4p phO thOng trung hgc; b) Co cluing chi chtrcmg trinh boi duong

trti; ngach nhan vien bao kho du

c) Co chimg chi bOi throng ngh4p vu ve phong chay, chtia chay.

Churning VI DIEU KHOAN Till HANH

Dieu 24. Dieu khoan chuyen tiep 1. Truing hgp dog chtic khong c6 bang tOt chuyen nganh tai chink, ke toan, kiem toan nhtmg da dtrgc cap co tham quyen bo nh4m vao ngach ke

toan vien, ke Wan vien chinh trtrac ngay 01 thing 01 nom 2014 thi van tiep tic dtrgc lam ke toan theo quy dinh tai khoan 7 Dieu 18 Nghi dinh,s6 174/2016/ND-CP ngay 30 thong 12 nom 2016 cua Chinh pha quy dinh chi tiet mOt so dieu ctla Luat Ke toan va tiep tic gift ngach da &cc bo nhiem; truing h9p thi nang ngach cao horn phai them man cac dieu kin quy dinh tai Thong to nay.

2. Cong chirc hien dang mach ke toan vien cao ding (ma.s6 06a.031), kiem tra vien cao clang thue (ma so 06a.038), kiem tra vien cao slang hai quan (ma. so 08a.051) tnrac day &cc thuc hien vigc chuyen xep vao ngach mOi nhu. sau:

AiNiIIMMIIIMMINIMMENINSMMUNIMIMMISINMEIN

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a) Ca quan quan 13', cong chirc c6 trach nhiem xay dung de an va to chCrc thkrc hien thi nang ngach tir ngach ke toan vien cao dang, kiem tra vien cao dang thue, kiem tra vien cao dang hai quan len ngach ke toan vien, kiem tra vien thue, kiem tra vien hai quan (neu co) dtpi vai cac trui:mg hqp dip ling cac tieu chuan ciia ngach ke toan vien, kiem tra vien thue, kiem tra vien hai quan, trir dieu kien ve thoi gian gift ngach quy dinh tai khoan 5 Dieu 7, khoan 5 Dieu 11, khoan 5 Dieu 16 Thong tu nay;

b) Cac. cang chirc hien .dang gift ngach ke toan vien cao clang (ma"O . s 06a.031), kiem,tra vien cao dang thue (ma so 06a.038), kiem tra vien cao dang hai quan (ma so 08a.051) &roc xep tucmg img vao ngach ke toan vien trung cap (ma so 06.032), kiem tra vien trunk cap thue (ma so 06.039), kiem tra vien trung 4 as

A . .t

A = cap ha quan (ma sO 08.052) va tiep tuc duoc xep luang theo ngach hien huerng .4 tz. (conk chirc loci A0) cho den khi xep ngach mai theo quy dinh tai diem a khaki 2 Dieu nay.

CSo

3. -Mx hien viec chuyen xep ngach mai dt)i vai cong chirc hien dang gitr = ngach ke toan vien sa cap (ma sO 06.033) truac ngay ThOng tu nay c6 hieu luc

4

nhu sau:

, a) Cling chirc c6 Wing tot nghiep tir cao ding tra len, dap img du tieu chuan, dieu kien dm ngach ke toan via trung cap thi ca quan sir dung cong t---r.4 chirc bao cao co quan quan VI con4 chirc de xem xet, quyet dinh bo nhiem vao c::, ngach ke Wan vien trung cap (ma so 06.032). Tnrong hop c6 bang tot nghiep dai a. fel , hoc tra len, dap img di' tieu chuan, dieu kien citasngach ke toan vien, khi du thi co

nang ngach len ngach ke toan vien ductc mien dieu kien ye thin gian gift ngach co quy dinh tai khoan 5 Dieu 7 Thong tu nay; 4.; a) E—I

b) COng chirc hien dang gift ngach ke toan vien sa earl) (ma sO 06.033), chua c6 bang tot nghiep tir cao clang tra len thi tiep tuc hua'ng theo he so prang tt hien huorng trong th&i han 06 nam ke tix ngay Thong tu c6 hieu luc. Trong thin cr.)

v..) han 06 nam ke tir ngay Thiing to c6 hieu luc, co quan sir dung cong chirc co trach nhiem bO tri cong chirc di dao tao de dip irng tieu chuan dm cac ngach It

,,.. cong chirc chuyen nganh ke toan theo quy dinh tai ThOng tu nay, cu the nhu saw

- Do'i vai.truimg hop cong chirc co tu6i &xi dtrai 55,tulii di vai nam va dtrai 50 tut)i doi vai nil, co quan sir dung cong chirc phai be, tri cho ding chirc di dao tao de dap img tieu chuan ciia ngach cong chuc ke toan vien trung cap tra len. Truarng h9p cOng.chirc duqc cir di dao tao, sau khi tot nghiep tir cao dng tro ylen thi thuc hien bo nhiem vao ngach mai theo quy dinh tai diem a, khoan 3 Dieu nay. Tnrimg h9p cong chin &Jac cir di hoc ma IchOng tham gia h9c tap hoac k'et qui h9c tap lchong dat you cau thi ca quan sir dung cong chirc bao cao co quan quan 1y cong chirc thuc hien tinh gian bien che.

- Dt)i vai tru&ng h9p cong chirc c6 tu6i d6i tir du 55 tra len dOi vai nam va dr du 50 tra len doi Alai Mt khi khong co nhu cAu hoc lchong duqc cir di dao tao dtroc bao km the dO, chinh sach cila ngach ke toan vien so cap cho den tuOi nghi htru.

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4. Cac co quan quan 15/, sir dung cong ch*c khong thtrc hien viec tuyen dung cong chirc ngach ke toan vien so cap, kh8ng thtrc hien chuyen ngach cong chirc sang ngach ke toan vien so cap ke tir ngay Thong tu nay có hieu luc.

Dieu 25. Cach xep 'wan

Cac ngach cong chirc chuyen nganh ks toan, thus, hai quan, du tit quy dinh tai Thong tu nay &roc ap dung Bang luong chuyen mon nghiep vu doi voi can bO, cong chirc trong cac ca quan Nha nu6c (Bang 2) ban hanh kern theo Nghi dinh so 204/2004/ND-CP ngay 14 thing 12 nam 2004 dm Chinh phu ye the d9 tien Wong doi vii canbO, cong vien chirc va ltrc lucmg trang va ducfc sua d6i tai Nghi dinh so 17/2013/ND-CP ngay 19 thang 02 nam 2013 cua Chinh phu nhu sau:

1. Ngach kiem tra vien cao cAp thue, kiem tra vien cao cap hai quan &roc ap dung he so Luang cong chirc loai A3, nhom A3.1. Ngach ke toan vien cao cap duoc ap dung he se luong cong chirc loai A3, nhom A3.2.

2. Ngach kiem tra vien chinh thus, kiem tra vien chinh hai quan, ky thuat vien bao quan chinh chroc ap dung he so luong cong chirc loai A2, nhom A2.1; Ngach ke toan vien chinh duqc ap dung he s6 luong cong chirc loai A2, nhom A2.2.

3. Ngach ke toan vien, kiem tra vien thue, kiem tra vien hai quan, ky thuat vien bao quan duoc ap dung he so luong cong chirc loai Al.

4. Ngach ke toan vien trung cap, kiem tra vien trung cAp thue, kiem tra vien trung cap hai quan, ky thuat vien bao quan trung cap, this kho bao quan (m6i) duqc ap dung he so luang, ding ch*c loai AO. COn chirc hien clang xep ngach ke toan vien trung cap, kiem tra vien trung cap thue, kiem tra vien trung cap hai quan, ky thuat vien bao quan trung cap, thu kho bao quan neu tot nghiep trinh dO cao clang phu hop voi vi tri ding viec Bang lam, hien Bang xep luong theo cong chtic loai B ban hanh kern theo Nghi dinh so 204/2004/ND-CP thi dtroc xep Lai luong sang cong chirc loai AO theo hue:mg din tai khoan 1 Mix 11 Thong tu s6 02/2007/TT-BNV ngay 25 thang 5 nam 2007 dm BO tru6ng BO NOi vu hu6ng clan xep lira/1g khi nang ngach, chuyen loai cong chirc, vien

Truing hop chua co bing tot nghiep cao ding phi' hop vii vi ,tri ding viec clang lam va clang xep lucmg theo cong chirc loai B thi tiep tuc xep Luang theo cong chile loai B dO trong th6i han 6 nam ke tir ngay Thong tu nay co hieu ltrc. Trong thei han 06 nam nay, co quan sir dung cong chtic phai b6 tri cho cong chirc h9c tap nang cao trinh dO de du tieu chuan cua ngach ke toan vien trung cap, kiem tra vien trung cap thus, kiem tra vien trung cap hai quan, ky thuat vien bao quan trung cap, tha kho bao quan (m6i); khi cong chide dap img ,du tieu chuan, dieu lcien 6 nach ke toan vien trung cAp, kiem tra vien trung cap thue, kiem tra vien trung cap hai quan, ICY thuat vien bao quan trung cap, thu kho bao quan (mai) thi dtroc xep Krung theo cong chirc loai AO.

Trueng hqp cong chirc duoc Cu di h9c tap nang cao trinh dQ ma !thong tham gia hoc tap hoac ket qua h9c tap khong dat yeu cdu thi co quan sir dung

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ding chtk bao cao ca quan quan ly cong chirc xem xet bo tri lai ding viec cho phi' hqp vii trinh do ciao tat) hoac thvc hien tinh gian bien che.

5. Ngach nhan vien hai quan, nhan vien thue (mai) dugc ap dung he so luong cong chtk,loai B. Cong chtly hien dang xep ngach nhan vien hai quan, nhan vien thue neu tot nghiep trinh dO trung cap tra len phi' hop vii vi tri cong viec dang lam, hien dang xep lucmg theo cong chic loai C (nhom Cl, C2) ban harsh kern theo Nghi dinh so 204/2004/ND-CP thi dugc xep lai lucmg sang cong chirc loai B theo huOng dan tai khoan 1 Mvc II Thong to so 02/2007/TT-BNV ngay 25 thing 5 nam 2007 ctia BO truong BO NOi vv huOng dAn xep lucmg khi nang ngach, chuyen loai cong chirc, vien chile. 7.4 4

Twang hap chua co bang tot nghiep trung cap phi' hqp \Teri vi tri cong 1 viec dang lam va dang xep Luang theo cong chirc loai C (nhom.C1, C2) thi tiep *-1 cc tic xep lucmg theo cong chirc loai C do trong thoi han 6 nam ke dr ngay ThOng 4

it to nay co hieu lvc. Trong th6i han 06 nam nay, ca quan sir dung cong chirc phai 4, P." bei tri cho cong chirc hoc tap nang cao trinh dO de du tieu chuan cila ngach nhan o 4

vien thus, nhan vien hai quan (mai); khi cong chtk dap *rig dii tieu chuan, dieu E-,'. kien & ngach nhan vien thue, nhan vien hai quan thi dugc xep lucmg theo cong chirc loai B. 4,

os Tnrong hop cong chtk dugc cu di hoc tap nang cao trinh dO ma khOng IN

tham gia h9c tap hoac ket qua h9c tap khong dat yeu cau thi ca quan sir dung c:, Pr)

..-) cong chirc bao cao ca quan quan IST cong chirc xem xet bo tri tai cong viec cho c, (0) '

I

phi' hap vii trinh dO dao tao ho4c thvc hien tinh gian bien che. co

6. Ngach Nhan vien bao v'e kho du tit dugc ap dung he so lucmg cong chirc + loai C, nhom Cl. Q

x, E-4

Dieu 26. WO t6 chtVc thi ngach cong chtic chuyen nenh fee toan, thue, hai quan, dv thi ho4c xet thing hang chin danh nghe nghiep vien chtic chuyen nganh ke toan

1. Dtii vii viec thi nang ngach cong chirc chuyen ngarth ke toan, thue, hai quan, der tit dugc thirc hien nhu sau:

a) BO Tai chinh chic tri, pho'i hqp vii BO.NOi vu to chirc thi nang ngach cong chirc cac ngach Ke toan vier' cao cap, Kiem tra vien cao cap Thue, Kiem tra vier' cao cap Hai quan.

BO Tai chinh cho tri to chfrc thi nang ngach dog chirc Len ngach Ke toan vien chinh (dOi vii cong chirc do BO Tai chinh quart 1ST), Kiem tra vien chinh Thue, Kiem tra vien chinh Hai quan, Ky thuat vien bao quan chinh sau khi co ST kien ye not dung de an \TA chi tieu nang ngach dm BO NOi vu.

BO Tai chinh cho tri to chirc thi nang ngach cong chirc len ngach Ke toan vien (dOi vii cong chirc do BO Tai chinh quan 1ST), Kiem tra vien Thue, Kiem tra vien Hai quan, Ky thu:at vien bao quan, Kiem tra vien trung cap Thue, Kiem tra vien trung cap Hai quan, Thu kho bao quan, sau khi coy kien ye chi tieu nang ngach dm BO NOi vu.

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b) Ca quan quan 15, cong chirc theo quy dinh tai Khoan 2 Dieu 2 Nghi dinh s6 24/2010/ND-CP chu tri to chirc thi !ling ngach cong ch*c len ngach Ke toan vien chinh sau khi coy kien ye neii dung de an va chi tieu nang ngach cua BO NOi vu.

Ca quan quan 1y con chirc theo quy dinh tai Khoan 2 Dieu 2 Nghi dinh s6 24/2010/ND-CP chu tri, chile thi nang ngach cong chirc len ngach toan vien sau khi cc!, kien ve chi tieu nang ngach cua B8 NOi vu.

2. D6i veri vi'ec thi hoac xet thang hang chirc danh nghe nghiep vien chirc chuyen nganh ke toan duqc thuc hi'en nhu sau:

a) B8 Tai chinh chu tri to chirc thi hoac xet thang hang chirc danh nghe nghip vien chirc ke toan ke toan vien cao cap sau khi coy kien BO NOi Vv ve not dung de an;

b) Cac BO, ca quan ngang BO, ca quan thuc Chinh phu, Uy ban nhan dan cac tinh, thanh ?he, true thuc trung ucmg chit tri to chirc thi hoAc xet thAng hang chirc danh nghe nghiep vien chirc ke toan len ke toan vien chinh sau khi co 5, kien cua BO Ned Vv ye not dung de an.

Cac B8, ca quan ngang BO, ca quan thuc Chinh phu, Uy ban nhin dan cac tinh, thanh ph6 truc thueoc trung uang to chirc hoAc phan cap by ctuyen cho cac ca quan, dan vi to chirc thi hoAc xet thang hang chtic danh nghe nghiep vien chirc ke toan len Ke toan vien theo quy dinh cua phap luAt.

3. N8i quy, quy the thi nang ngach ding chirc ductc thuc hien theo quy dinh tai Thong tu s6 13/2010/TT-BNV ngay 30/12/2010 dm BO NOi vv quy dinh chi tit mot so dieu ve tuyen dung va nang ngach cong chirc cua Nghi dinh so 24/2010/ND-CP ngay 15/3/2010 cua Chinh phu quy dinh ve tuyen dung, sir dung va quill 15, cong chirc va Thong tu s6 03/2019/TT-BNV ngay 14/5/2019 dm BO NOi vv sirs doi, NI sung mot so quy dinh ve tuyen dung cong chirc, vien chirc, nang ngach ngach cong chirc, thang hang chin danh nghe nghiep vien chirc va thuc hi'en the dO hop &Mg mot so loai cong vies trong ca quan hanh chinh nha nuck, dan vi su nghiep ding lip.

N8i quy, quy the thi hoac xet thang hang chin danh nghe nghiep vien chirc duqc thuc hien theo quy dinh tai Thong tu s6 12/2012/TT-BNV ngay 18/12/2012, cila BO Nie vu quy dinh ye chirc danh nghe nghiep va thay d6i chindanh nghe nghiO doi vai vien ch*c va Thong tu so 03/2019/TT-BNV ngay 14/5/2019 dm BO Nie vv sira doi, Hp sung mot s6 quy dinh ve tuyen dung cong chirc, vien chirc, nang ngach ngach cong chirc, thang hang chirc danh nghe nghip vien chin va thuc hien the d8 h9p dOng melt so loai cong vies trong ca quan hanh chinh nha nuac, dan vi su nghisp cong lap.

Dieu 27. TO chic thyc hifn

1. Tieu chuan chuyen mon, nghiep vu cac ngach cong chirc chuyen nganh ke toan, thue, hai quan, du trir la can dr thuc tuyen dung, sir dun g va quan 15, di ngil cong chirc chuy8n nganh ke toan, thue, hai quan, du tit.

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2. Vien chtrc lam cong tac ke toan trong cac dan vi sir nghiep cong lap ducic al) dung cac quy dinh ye tieu chuan chuyen mon, nghiep vv va cach xep luong cua cac ngach cong chirc chuyen nganh ke toan guy dinh tai Thong tu nay de thkrc hien viec tuyen dung, sit dung va. quan 1)", vien chitc.

Hieu 28. Hieu Inv thi hAnh

1. Thong tu nay co hieu lvc thi hanh ke ngay 01 thang 01 nam 2020. 2. Cac .13O' truang, Thu truang ca quan ngang BO, Thu truang ca quan

thuOc Chinh phu, Chu tich Uy ban nhan dan tinh, thanh pho trvc thu& Trung uang chin trach nhiem thvc hien Thong tu nay"

Nei nIti)nr4 - Ban Bi thir Trung irong Dang; - Thu twang va cac Pho Thu tuang Chinh phu; - Van phong Thing Bi Oar; - Van phong Chinh phu; - Van phOngOc hOi; - Van phong Chu tich nick; - Van phong TW Dang va cac Ban cila TW Dang; - HOi dung Dan tOc va cac Uy ban dm Quoc hOi; - Cac BO, co quan ngang be?, co quan thuOc Chinh phfi; - Vien Kiem sat nhan dan toi cao; o Hoang Anh Tutm - Toa An nhan dan tOi cao; - Kiem toan nha twat; , - UBTW Mat tran quoc Viet Nam; - Ca quan Trung uang cua cac Doan the; - HDND, UBND cac tinh, thanh pho trkrc thuOc TW; - Sa TC cac tinh, thanh pho trirc thuOc TW; - Cuc Klein tra van ban QPPL, BO Ttr phap; - COng TTDT: Chinh phu, BO Tai chinh; - Cac don vi thuic va trIrc thuOc Bp Tai chinh; - Ltru: VI, TCCB.Raci 6)

KT. BQ TRU'ONG THU TRU'ONG

ii