SO TAI CHiNH TINH LAO CAI

CONE VAN lOgN SO:

tihang cent BoTAir

o -git CQNG HOA XA HQI CHU NGHIA VIET NAM

DOc la, p - Ty. do - 14nh ph&

SO: 71/2017/17-BTC

Ha Noi, ngay 13 thong 7 Wm 2017

THONG TII Htr&ngidAn xay dlyng du town ngfin sach nha nuac nom 2018 a ke ho4ch tai chinh — ngfin sach nha milk 03 nom 2018-2020

Can cu Luat ngan sach nha nuac ngay 25 thing 6 nom 2015;

Can cu Nghi clinh so 163/2016/ND-CP ngay 21 thing 12 nom 2016 clia Chinh phi quy dinh chi tiet va huang dcin thi hanh Luat ngan sach nha nuac;

Can cu Ni clinh so 45/2017/ND-CP ngay 21 thong 4 nom 2017 cita Chinh phu quy clinh chi tat lap ke hooch tai chinh 05 nom va ke hooch tai chinh — ngan sach nha nuac 03 nom;

Can cu Nghi clinh so 31/2017/ND-CP ngay 23 thong 3 nom 2017 clic: Chinh phi' ban hanh Quy the lap, therm tra, quyil clinh ke hooch tai chinh 05 nom dia phuang, ke hooch clau to cong trung han 05 nom Ilia phuang, Ice hooch tai chinh —ngan Rich nha ,nuac 03 nom Ilia phurmg, du toan va phan bo ngan sach clia phuang, phe chucin quy'jt toan ngan sach dia phurmg hang nom;

Can ca. Nghi clink so 215/2013/ND-CP sngay 23 thing 12 nom 2013 czia Chinh quy clinh chic nang, nhi'Om vu, quyen han va ca cciu to chic ceia BO Tai chinh;

Thyr hiO'n Chi thi so 29/CT-TTg ngay 05 thong 7 nom 2017 czia Thic twang Chinh pith 14 xcry dung ke hooch phat tran kinh to - xei hOi va du toan ngan sach nha nuac nom 2018;

Theo cle nghi czia Vu truing Vu Ngan sach nha nuac;

BO truang BO Tai chinh ban hanh ThOng to huang don thy dung du wan ngan sach nha nuac nom 2018 va ke hooch tai chinh — ngan sach nha nuac 03 nom 2018-2020.

Chtrcrng I

DANH GIA TINH HINH THI1C HItN NHIEM VIJ NGAN SACH NHA NtrOC NAM 2017

Dieu 1. Can Cui danh gia tinh hinh thtyc high nh4'm vu ngfin sach nha nirerc nom 2017

1. Cac van ban phe du)*, giao nh*ri vu ngan sach nha ntrOc (NSNN) /tam 2017 cua cap c6 therm quy&i, gam: cac Nghi quyet cita Quoc hOi so

27/2016/QH14 ngay 11 thing 11 nam 2016 vE du toan NSNN nam 2017 va so 29/2016/QH14 ngay 14 than 11 nam 2016 vE phan b6 ngan sach Trung ucmg

,(NSTW) nam 2017; cac QuyEt dinh cua Thu tuemg Chinh phit so 2309/QD-TTg, so 2310/QD-TTg ngay 29 thing 11 nam 2016 ve‘ giao du toan NSNN nam 2017, so 2562/QD-TTg ngay 31 thing 12 nam 2016 ye giao ke hoach von diu to NSNN nam 2017 va cac quyet dinh khac ve bo sung ngan sach trong qua trinh diEu hanh NSNN nam 2017; Nghi quyet dm H6i d6ng nhan dan, Quyet dinh cua Uy ban nhan dan cac cap vE du toan ngan sach dia phucmg (NSDP) va phan b6 NSDP nam 2017.

2. Cac van ban chi dao diEu hanh dm cap co thim quyen c6 lien quan dEn NSNN nam 2017, gem: cac Nghi quyEt dm Chinh phi' so 01/NQ-CP ngay 01 thing 01 nam 2017 vE nhimg nhiEm vv, giai phap chit y'Eu chi dao diEu hanh thvc hiEn ke hoach phat triEn kinh 4 - xa h6i va du toan NSNN nam 2017 (Nghi quyEt so 01/NQ-CP), so 40/NQ-CP ngay 10 thing 5 nam 2017 phien h9p Chinh phi' thuemg kjf thing 4 nam 2017 (Nghi quyEt so 40/NQ-CP) va Nghi quyEt phien h9p thuemg IcSf Chinh phil hang thing; cac Chi thi dm Thu tuemg Chinh phit so 14/CT-TTg ngay 19 thing 4 nam 2017 vE viEc tap trung chi d4o diEu hanh thtrc hiEn nhiEm vu tai chinh - NSNN nam 2017 (Chi thi s6 14/CT-TTg), so 24/CT-TTg ngay 02 thing 6 nam 2017 ye cac nhiEm vv, giai phip chit yEu thitc diy tang tnremg cac nganh, linh vvc nham thvc hiEn mvc tieu tang truetng kinh to nam 2017 (Chi thi s6 24/CT-TTg); Quyet dinh s6 579/QD-TTg ngay 28 thing 4 nam 2017 dm Thu tu6ng Chinh phi' vE nguyen tic h6 tra c6 mvc tieu to NSTW cho NSDP thvc hiEn cac chinh sach an sinh xa h6i giai doan 2017 — 2020 (Quyet dinh so 579/QD-TTg); Nghi quyEt dm H6i d6ng nhan dan, QuyEt dinh dm Uy ban nhan dan, Chi thi dm Chit tich US, ban nhan dan cac cap ye nhang nhiEm vv, giai phap chi' yeu chi dao dieu hanh thvc hiEn ke hoach phat trial kinh to - xa h6i va du toan NSDP nam 2017.

3. ThOng to s6 326/2016/TF-BTC ngay 23 than 12 nam 2016 dm B6 Tai chinh quy dinh vE to chi= thvc hiEn du toan NSNN nam 2017.

4. Thong to s6 319/2016/TT-BTC ngay 13 thing 12 nam 2016 cua B6 Tai chinh quy dinh viEc xir 1St chuyen ngu6n NSNN nam 2016 sang nam 2017.

5. Tinh hinh thuc hiEn nhiEm vv tai chinh — NSNN 6 thing du nam; cac giai phap phin diu hoan thanh vugt du toan thu NSNN 2017 trong nhQng thing con lai da duoc cac cap co tham quyEn quyet dinh.

6. Cac kEt 1u4n, kin nghi dm cac co quan chirc nang d6i voi cong tic cai cach thin tic hanh chinh, thanh tra, kiem toan, giai quyet khieu.nai to cao, thvc hanh tit kiEm, chong lang phi, phong chong tham nhiing khi to chirc thvc hiEn thu, chi NSNN; tang cueing kS, 1u4t, kS, ctrcmg tai chinh, ch6ng that thu ngan sach, ch6ng chuyEn gia, thu h6i no thud, giam tS, lE no d9ng thug; ket qua thtrc hiEn cac chinh sach an sinh xa h6i, chinh sach doi v6i ngueri c6 ding, h6 ngheo, &Ong bao din t6c thieu so, vimg sau, vimg xa; bao dam kinh phi cho quOc phong, an ninh, On dinh chinh tri va tr4t hr la h'6i.

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Dieu 2. Dinh gii tinh hinh thtyc hien nhiem vu thu NSNN

Can dr ket qua thu NSNN 6 thing diu nam, du bao tinh hinh san xuat - kinh doanh, dien bien gia Ca thi truemg 6 thing cuOi,nam, cac BO, co quan trung ucmg va dia phucmg thuc hien ra soat dinh gia cac yeu to tic dOng tang, giam thu, kien nghi cac giai phap dieu hank ,nham phan dau hoan thanh vugt mix du town thu NSNN nam 2017 da dugc QuOc hOi, HOi dOng nhan dan cac cap thong qua; trong do tip trung vao cac not dung sau:

1. Dinh gia, phan tich timg nguyen nhan anh huemg den thu NSNN nam 2017, gam:

Nhimg thuan lqi, kho khan trong san xuat - kinh doanh va hoat dOng xuat nhip khau nam 2017 cua cac doanh nghiep, cac to chirc kinh te thuc cac thanh phan kinh te do tic gong cua cac yeu to trong nuoc va ngoai nuoc; san lugng san xuat va tieu thy, gia ban, lgi nhuin dm cac san pham hang hoa, dich vu chu yeu; tOc di) tang tnremg tong mix ban le hang hee va doanh thu dich vu tieu dung; tOc dOyang gia tri san xuat ding nghiep; mirc dO tang, giam von dau tu cua cac thanh phan kinh te; lcha nang, tiep earl von tin dung thuc hien cac du an dau tu mai, dau tu met rOng, diu to chieu sau dm cac doanh nghiep; dien bien thi truing bit dOng san.

Tac dOng cua dien bien gia diu tho, gia hang h6a nOng san ten thi truing the giai va trong mrac, tic dOng cua viec thuc hien cac cam ket hOi nhip kinh te quoc te, viec then, khai cac Nghi quyet dm Chinh phi' so 35/NQ-CP ngay 16 thing 5 nam 2016 ve hO trg va phat trien doanh nghiep den nam 2020 (Nghi quyet s6 35/NQ-CP), so 19-2017/NQ-CP ngay 06 thing 02 nam 2017 ve tiep tuc thuc hien nhUng nhiem vu, giai phap chi' yeu cai thin moi tnremg kinh doanh, nang,cao nang luc canh tranh qu6c gia nam 2017, dinh huang den nam 2020 (Nghi quyet so 19-2017/NQ-CP), cac chinh sach tien te, tin dung, thucrng mai, dau tu, chinh sach gia, cai cach thu tuc hinh chinh, s6 36aINQ-CP ngay 14 thing 10 nam 2015 ye Chinh phil dien tit va tic dOng dm cac yeu t6 khac den nen kinh to va ket qua thu NSNN trong 6 thing dau nam.

2. Dinh gia tinh hinh trien khai, ket qua thuc hien cac bien phap ye quan 15, thu NSNN theo Nghi quyet s6 01/NQ-CP va Chi thi s6 14/CT-TTg; tinh hinh trien khai thuc hien cac chinh sach thue dugc sira d6i, b6 sung do hieu luc trong nam 2017, bao g6m met rOng pham vi thu NSNN theo Luit NSNN va Luit Phi va le phi; dieu chinh thue suit thue tieu thy disc biet,(TTDB) theo to trinh dm mot so mat hang theo Luit sira doi, be) sung mot so dieu dm Luit thue TTDB, Luit sira doi, bO sung mot s6 dieu dm Luit thue,gia tri,gia tang (GTGT), Luit thue TTDB va Luit quan 151 thue; bieu thue suit thue tai nguyen theo Nghi quyet so 1084/2015/UBTVQH13 ngay 10 thing 12 nam 2015 cua Uy ban thuemg vu Qu6c hOi; quy dinh ye gia tinh thue GTGT d6i vii dien dm cac nha may th6y dien, nhiet dien hach toan phy thuc Tip down Dien luc Viet Nam, Tong ding ty phat dien tai Nghi dinh s6 10/2017/ND-CP ngay 9 thing 02 nam 2017 dm Chinh ph6 va cac

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van ban, chinh sach, the dO thu thue, phi, le phi Ichac tac dOng den viec thpc hien nhiem vu thu NSNN nam 2017.

3. With gia tinh hinh thanh tra, kiem tra va xir 1 thu h6i ng d9ng thue:

IC& qua thpc hien ding tac don d6c, cuerng the thu h6i ng Ong thue nam 2017. Ra soat, xic dinh chinh xic so ng thue den ngay 31 thang 12 nam 2016, phan tich clank gia tinh hinh ng thue, x6a ng thue trong nam 2017, bao cao, danh gia ket qua thu ng thue trong nam 2017 va so ng thue den ngay 31 thang 12 nam 2017.

Ket qua thpc hien cac kien nghi ,cita Kiern toan nha nuOc, Thanh tra, quy'et dinh truy thu dm co quan thue cac cap trong viec thtrc hien ke hoach, nhiem vu thanh tra, kiem tra chAp hanh phap luat thue.

4. Ranh gia tinh hinh ke khai, nop thue va hoan thue GTGT Oat sinh theo quy dinh dm Lust thue GTGT cita doanh nghiep nam 2017. Trong do, du kien s6 kinh phi hoan thue GTGT cho doanh nghiep trong nam 2017 gAn vai tang cu&ng ding tac giam sat, kiem tra, thanh tra sau hoan thue GTGT, xir ly thu h6i tien hoan thud GTGT sai quy dinh, tac di';'•ng khi thpc hien cac not dung lien quan den khau trir, hoin thue GTGT theo quy dinh tai Luat saa dOi, bo sung mot so dieu cua Luat thue GTGT, Luat Thue TTDB va Luat Quan ly thue; de xuAt cac kien nghi dieu chinh co the quan ly hoan thue GTGT de dam bao chat che, dung quy dinh cua phap luat.

5. Ket qua phi hop giCra cac bo, co quan trung ucrng va cac dia phuong trong cong tac quan thao Ich6 Ichan,,vuang mac ve thu NSNN, ban dau,gia tai san Nha ntrac, dau gia quyen sir dung dat va to thpc hien thanh tra, kiem tra, don doc thu 116i no thue, chong that thu, chong chuyen gia; ton tai, vurrig mac va giai phap khac phpc.

6. Ket qua thpc hien thu phi, le phi; thu xir phat vi pham hanh chinh, thu phat va tich thu Ichac 6 thing dAu nam va uac ca nam 2017.

Dieu 3. Dinh gia tinh hinh thtrc hien nhi01 vu chi Ilan tu ph& trien

Cac 1)0, co quan trung uong va dia phucrng tap trung danh gia cac not dung sau:

1. Cong tac b6 tri va to chirc thpc hien dp toan chi dAu tu phat trien (DTPT) nam 2017:

a) Tinh hinh lap, thArn dinh, phe duyet chit trucmg dAu tit, quyet dinh dAu to cac dp an dau tu cong va dieu chinh du an dAu tu cong (neu co) theo quy dinh cua Luat Dau tu cong va cac van ban chi dao dieu hanh cua Chinh phit, Thu ttrang Chinh phit.

b) Tinh hinh phan b6, giao dp toan chi DTPT nam 2017: Viec b6 tri, phan bo von, giao dp toan chi DTPT cho cac du an, cong trinh trong nam 2017 theo Luat DAu tu citing; theri gian phan b6 va giao ke hoach cho chit dAu tu; ket qua bo tri du

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toan de thu h6i von ngan sach img truck va thanh toan ng xay dung ca ban (XDCB) thuc ngu6n NSNN.

c) Tinh hinh thuc hien chi DTPT nam 2017: Tinh hinh thuc hien ke ho4ch DTPT nam 2017, bao g6m gia tri khi luting thtrc hien, von thanh toan den het Q4 11/2017 (g6m thanh toan Ichoi luting hoan thanh va thanh toan tam ling von clAu tu), du kien kh6i luting thuc hien va v6n thanh toan den ngay 31 thing 12 nam 2017 (co bieu phu luc chi tiet timg du an, so lieu ye tong mirc dau tu dugc duyet, von thanh toan luy ke den het nam 2016, ke hoa.ch von va tick thuc hien nam 2017, kern theo thuyet minh).

Tien dO thtrc hien cac chucmg trinh mvc tieu quific gia,(CTMTQG), chuang trinh mvc tieu (CTMT), cac chuang trinh du an sir dung nguon von ODA (vie'n trg ODA va vay ODA) va von vay tru dai (tien dO giai ngan, kha nang dam bao von doi img). Rieng cac chuang trinh, du an sir dung von vay ODA va/hoac vay uu dai, truang hgp xac dinh kha nang giii ngfin vugt du toan dugc,giao (neu co), thi phai co bao cao giri BO Ke hoach va Dau tu, BO Tai chinh de tong hgp trinh Thit tuong Chinh phu de dieu chinh trong ph4m vi du toan tong nguon von nu& ngoai dugc giao, hoac trinh Uy ban thuang vv Quoc hOi xem xet, quyet dinh bo sung du toan tn.rOc khi thuc hien neu vugt du toan tong nguon von nuOc ngoai dugc giao.

Tinh hinh thvc shien cac du an dau tu nguon tien ban tai san tren dAt va chuyen nhugng quyen sir dung dat (trong do bao cao chi tiet: so tien con du den ngay 31 thing 12 nam 2016; uac so thu phat sinh nam 2017; kien nghi phucmg an sir dung dui yen se; dm du den 31 thing 12 nam 2016 va s6 phat sinh nam 2017).

Cac BO Y te, QuOc phang va Uy ban nhan dan Thanh ph6 H6 Chi Minh bao cao,tinh hinh thuc hien du tu, xay dung 05 benh‘vien, vin tuyen trung ucmg va tuyen cuoi,dat Thanh phi Ho Chi, Minh tir nguon Ung von Quy Ho trg sap xep va Phat trien doanh nghiep (chi tiet tong so von dugc img tir Quy, so da giai ngan, so da xuat Quy nhung chua giai ngan, so chua xuat Quy) va du toan chi DTPT nam 2017; de xuat cac kien nghi dam bao tien dO thuc hien cac du an (neu co).

d) T6ng hop, danh gia tinh hinh no dung kh6i luting dau tu XDCB ngtiOn NSNN (bao g6m ca trai phieu Chinh phit (TPCP)) theo chi dao dm Thu tuOng Chinh phit tai cac Chi thi so 27/CT-TTg ngay 10 than 10 nam 2012, se; 14/CT-TTg ngay 28 thing 6 nam 2013 va s6 07/CT-TTg ngay 30 thing 4 nam 2015: S6 ng den ngay 31 thing 12 nam 2016, s6 thu hoi trong nam 2017, trOc s6 con ng den ngay 31 thing 12 nam 2017 (chi tiet using du an).

d) SO von NSNN da img truck cho cac du an dau tu den ngay 30 thing 6 nam 2017 chua có nguOn thu hoi.

e) Tinh hinh vay va tra ng cac ngu6n v6n vay cua dia phucmg (ke Ca ngu6n tam img ton ngan Kho bac nha nuesc) de thuc hien cac du an, cong trinh dau to co soy ha tang.

g) Tinh hinh guy& toan du an dau tu hoan thanh, trong do neu ro: s6 du an da

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hoan thfinh nhung chua quyet toan theo quy dinh den het thing 6/2017 va du kien den het nam 2017; nguy8n nhan va giai phap xir 151.

h) Dinh gia wrong mac trong quan 15r Au to theo Lufit Diu to cong, Lufit Xfiy dkmg va cac van bfin phap lufit c6 lien quan, kien nghi gifii phap xir 1St.

2. Dinh gia ket qufi thuc hien nhiem vu chi ho try phat trien:

a) Tinh hinh thuc hien tin dung diu to uu dai cua Nhfi ntrac (t6ng mug tang truang tin dung, cac ngu8n von de thuc hien ke hoach tang truing tin dung, nguon NSNN, cap bil chenh Lech lai suit,...); &I tuang huang uu dai; ph4m vi uu dai; dau moi thuc hien chinh sach tin dung; lai suit cho vay; cai cach hinh chinh trong thu tuc xet duyet cho vay.

b) Tinh hinh thuc hien chinh sach tin dung cho cac chuang trinh cho vay h6 ngheo, h6 can ngheo, h6 mai thoat ngheo, h6 ,dan t6c thieu se, dac biet kho khan;tin dung h6c sinh, sinh vien; cho vay gifii quyet viec lam, xuat Ichau lao d6ng; cho vay chuang trinh ntrac sach va ve sinh moi truing nong thon;... Moi chuang trinh cho vay can lam fa car soy phap VI, pham vi, doi Wang, dieu kien vay, lai suit huy d6ng binh quan, lai suit cho vay binh quan; du nat cho vay dau nam, so phat sinh vay va trfi ng trong nam, du kien mirc du ncs cuoi kjt; s6 nq kinh phi cap ba lai suit dau nam, so phat sinh trong nam, so da ducfc cap bii, so du kien con ng cuoi nam.

3. Tinh hinh thuc hien cac ca che, chinh sach xa h6i haa (teing ngu6n luc va co cau nguon luc dm xa h6i diu to cho phat trien ngfinh, linh vuc; so luang cac ca so dugc dau us tir nguOn luc xa h6i He; ket qua d4t dugc; ton tai, nguyen nhan va gifii phap khac phuc).

Dieu 4. Dinh gia tinh hinh thirc hii.n nh4m vu chi thvirng xuyen

Cfic b0, co quan trung ucmg va dia phucrng tAp trung danh gifi cac not dung sau:

1. Tinh hinh trien khai phan b6, giao du toan va thuc hien du toan NSNN 6 thing dau nam va du kien ca nam 2017 theo timg linh vuc chi dugc giao; ket qua thuc hien cac muc tieu, nhiem vu, cac chuang trinh, du an lan; nhang kh6 khan, vuang mac va de xuat bien phap xir ljr.

2. Ket qua viec, cat gifim du toan d6i von cac nhiem vu chi thtrimg xuyen da giao trong du town dau nam dm cac b6, ca quan Trung ucmg va dia phuang, nhung den ngfiy 30 thing 6 nam 2017 chua phan bli ho4c da phan bo nhung chua trien khai thuc hien theo quy dinh tai Nghi quyet s6 01/NQ-CP, Chi thi so 14/CT-TTg.

3. Ket qua thuc hien va nhung kho khan, vuOng mac phat sinh trong viec thuc hien cac nhiem vu, co che, chinh sach va che d6 chi tieu, dong than kien nghi cac gifii phap Ichac phuc ngay trong nam 2017, cu the:

a) D6i vii cac che d6, chinh sach: Dinh gia tong the toan b6 cac chinh sach, che d6; ra soat, kien nghi b6 sung, sira d6i cac chinh sach, che d'6 Ichong phil hap vai thuc te.

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b) Tinh hinh, ket qua trien khai thuc hien ca the to chu, to chin trach nhiem ve sir dung bien the va kinh phi quanlj, hinh chinh theo quy dinh tai Nghi dinh so 130/2005/ND-CP ngay 17 thing 10 nam 2005 va b6 sung, sira d6i tai Nghi dinh so 117/2013/ND-CP ngay 07 thing 10 nam 2013 dm Chinh

c) Tinh hinh trien khai thuc hien 6 thing dau nam va kha nang thuc hien ca nam 2017 doi voi cac nhiem vu dime phan ding tai Quyet dinh so 695/QD-TTg ngay 21 thing 5 nam 2015 cua Thu twang Chinh phu ye viec ban hinh Ke hoach trien khai thuc hien Nghi dinh s6 16/2015/ND-CP ngay 14 thing 2 nam 2015 dm Chinh phu ve ca the to chu cua dan vi su nghiep ding (Nghi dinh so 16/2015/ND-CP); tinh hinh thuc hien ca the to chu d6i van cac din vi su nghiep cong lap trong timg link vuc theo cac Nghi, dinh cua Chinh phu so 54/2016/ND-CP ngay 14 thing 6 nam 2016 quy dinh ca the to chu cua to chirc khoa hoc va cong nghe cong 14 (Nghi dinh s6 54/2016/ND-CP), se, 141/2016ND-CP ngay 10 thing 10 nam 2016 quy dinh ca the to chu cua din vi su nghiep ding 1ap trong linh vuc su nghiep kinh to va su nghiep khac (Nghi dinh so 141/2016/ND-CP), trong do chi tiet: So dan vi da giao to chu theo timg loai; 10 trinh dieu chinh gia, phi dich vu su nghiep cling; tic dOng den NSNN (so tang thu cua dan vi su nghiep va so giam chi NSNN hO trig cho cac din vi su nghiep - neu co).

Rieng linh vuc giao duc — dao tao va day nghe, cac ca sa giao duc dai hoc, ca so gido duc nghe nghiep cong 14p da duvc Thu tulfrng Chinh phU phe duyet De an thi diem doi mai ca the boat dOng theo Nghi quyet so 77/NQ-CP ngay 24 than 10 nam 2014 dm Chinh phu danh gia cu the tien dig va ket qua trien khai De an den het nam 2017; trach nhiem cua cac ca sa gido duc dai hoc, giao duc nghe nghiep trong viec thuc hien cac cam ket; trach nhiem cua cac bO, nganh va Uy ban nhan dan cap tinh trong viec kiem tra, giam sat, huang dan, ho tra cac ca sa gido duc dai hoc, giao duc nghe nghiep thuc hien De an thi diem.

d) Tinh hinh, ket qua thuc hien chinh sach tinh gian bien the den 30 thing 6 nam 2017 va du kien ca nam theo Nghi quyet s6 39-NQ/TW ngay 17 thing 4 nam 2015 dm BO Chinh tri ye tinh gian bien che va ca eau 1ai dOi ngii can big, cong chirc, vien chirc (Nghi quyet s6 39-NQ/TW), Nghi dinh s6 108/2014/ND-CP ngay 20 thing 11 nam 2014 dm Chinh phu ve chinh sach tinh gian bien the (Nghi dinh so 108/2014/ND-CP); chi thi s6 02/CT-TTg ngay 06 thing 01 nam 2017 cuaThu twang Chinh phu ve viec day manh chu truing tinh gian bien the (chi thi s6 02/CT-TTg); Quyet dinh s6 2218/QD-TTg ngay 10 thing 12 nam 2015 cua Thu Wang Chinh phu ve ke hoach cua Chinh phu thuc hien Nghi quyet s6 39-NQ/TW (Quyet dinh s6 2218/QD-TTg); Nghi dinh s6 26/2015/ND-CP ngay 09 thing 03 nam 2015 cua Chinh phu quy dinh the d'O, chinh sach d6i veri can bt) khOng du dieu kien ye tu6i tai dr, tai bo nhiem gift cac chirc vu, chirc danh theo nhiem kS1 trong ca quan cua Dang COng san Viet Nam, Nha mrac, to chirc chinh tri - xa hQi (Nghi dinh so 26/2015/ND-CP).

4. Tinh hinh trien khai thuc hien chuan ngheo da chieu theo Quyet dinh s6 59/2015/QD-TTg ngay 19 than 11 nam 2015 dm Thu tuOng Chinh phu trong 6

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

Dieu 5. Dinh gia tinh hinh thtrc hien lee hoach dir trir claw gia

Cac bO, co quan trung uang quan 15, hang du trir quoc gia dinh gia tinh hinh thtrc hien ke hoach mua, ban, nhdp, xuat, luan phien doi hang, xuat cap hang du trU qu8c gia nam 2017 va cac nam tnrOc chuyen sang (chi tiet chimg loci, so lugng, gia tri hang h6a tai theri diem 30 thing 6 va uerc thtrc hien ca nam 2017). Doi vii mua tang, mua bu hang du tri quoc gia can chi tiet theo so lugng, chimg loai hang du tril quoc gia da to chirc ddu thau, 1(5, hap &Ong, nhdp kho theo ke hoach den then diem bao cao.

Dieu 6. Dinh gia tinh hinh thyc hien cac CTMTQG, CTMT va chtrcrng trinh, du an khfic sir dung ngulin von ngoai lurk

1. Cac bO quan 15, CTMTQG bao cao tinh hinh xay dung cac van ban huang dan, ca the ph& hgp voi cac ca quan dugc phan cong chit tri du an/n8i dung thanh phan thuOc CTMTQG.

2. Cac ca quan quan 15, CTMT bao cao tier' dO trinh Thu tuong Chinh phu phe duy'et cac CTMT giai doan 2016-2020 va tinh hinh xay dung hoc ph& hgp xay dung cac van ban htromg dan.

3. Cac bO, ca quan trung uang, dia phucmg dinh gia tinh hinh phan bo, giao, thvc hien du toan chi CTMTQG, CTMT (bao gtim du toan nam 2017 va so du toan nam 2016 chuyen ngt'in thtrc hien nam 2017 - neu c6); thudn lgi, kho khan,

mac trong trien khai thtrc hien; tn.rOng hop CTMTQG, CTMT co sir dung nguon von ngoai nuac thi bao cao tinh hinh giai ngan chi tiet theo von vien trg ODA, von vay ODA, von vay tru dai va von vien trg phi chinh phu mac ngoai, co the tai chinh va de xuat kien nghi (neu co).

4. Cac bO, co quan trung uang, dia phucmg dinh gia tinh hinh phan bo, giao, thirc hien du toan chi cac chucmg trinh, du an lchac sir dyng von ngoai nuac (bao gom ca du an o), chi tiet theo von vien trg ODA, von vay ODA, von, vay tru dai, von vien trg phi chinh nuac ngoai, co the tai chinh va xuat kien nghi (neu co).

Dieu 7. Dinh gia tinh hinh dam bito kinh phi thtrc hien dieu chinh tien !ring

1. Cac b8, co quan trung uang bao cao ye:

a) Bien che, quj, Luang, cac khoan phu cap theo Luang;

b) Nhu cdu kinh phi thvc hien cai cach tien luting theo Nghi dinh so 47/2017/ND-CP ngay 24 thing 4 nam 2017 cila Chinh phu quy dinh mire Luang co so doi von can b8, ding chirc, vien chirc va Luc lugng vu trang.

c) Ngu'On kinh phi dam bao thtrc hien dieu chinh mirc Luang co so, trong d6 lam rO: nguon sap xep, tiet kiem cac khoan chi thuimg xuy'en trong pham vi dy

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town NSNN nam 2017 ducic giao; ngutm thu &roc dE lai theo chE d6 theo 16 trinh kEt cau chi phi vao gia dich vu sit nghiEp ding theo Nghl dinh so 16/2015/ND-CP, cac Nghl (firth ve to chit d6i veri cac dam vi sr nghiEp cong 14p theo linh vuc, nguon kinh phi thuc hiEn cal cfich tien Luang chua sir dung h8t nam 2016 chuyen sang nam 2017 (neu co), nguon chua sir dung het nam 2017 chuyon sang nam 2018 thuc hiEn dieu chinh luang co ser (nEu co).

2. Cac tinh, thanh ph6 truc thuc Trung trang bao cao vE:

a) Qu9 Luang, phu cap, try cap thuc hiEn nam 2016 va du kin nam 2017;

b) Nhu cau kinh phi tang them dEn mirc Luang ca so 1,3 triEu demg/ngueci/thang nam 2017;

c) Vic sir dung ngu'6'n lkrc ciia dia phuang dE thuc hiEn diEu chinh mirc Luang ca ser tir ngay 01 than 07 nam 2017, gom: nguon tiet IciEm 10% chi thuerng xuy'en (khong ke tien Luang va cac Ichoin c6 tinh chat tien Luang); 50% tang thu NSDP thuc hiEn so vOi du town nam 2016; so thu duac d8 Lai theo che dO phi' hop veri 16 trinh ket cau chi phi vao gia, phi dich vu sit nghiEp cong theo Nghl dinh so 16/2015/ND-CP, cac Nghl dinh vt to chit deii voi cac don vi sr nghiEp cong lap theo linh vuc; nguon cai cich tien Luang can du (neu co) danh de thuc hiEn cac chinh sach an sinh xi hOi theo QuyEt dinh s6 579/QD-TTg.

d) Ra soat, xac dinh nhu cau kinh phi phi,' cap, try cap d6i vOi viing kinh to xa h6i dac bit kho khan theo QuyEt dinh so 131/QD-TTg ngay 25 thing 01 nam 2017 dm Thu tuOng Chinh pha phe duyEt danh sach cac la dac bit Ich6 khan vimg bai ngang ven bien va hai dao va QuyEt dinh 582/QD-TTg ngay 28 thing 4 nam 2017 dm Thu ttrerng Chinh phii ph8 duyEt danh sach them dac bit Icho khan, xa khu vuc III, khu vuc II, khu vuc I thuc vimg dan t6c thieu so va mien niii giai loan 2016 - 2020.

Dit'u 8. Dinh gii thtrc hin nhik'm vu NSNN cua cac tinh, thinh phO trtrc thu§c Trung trong

Ngoai cac y'eu eau chung,nEu tr8n, cac tinh, thanh phi; truc thuc Trung trang tap trung danh gia them mot so not dung sau:

1. Dinh gia cong tic huy dOng cac ngu6n luc tai chinh 0 dia phuang dE thuc hiEn nhiEm vu phat trien kinh to - xa h6i dm dia phuang.

2. KM nang can d6i NSDP so vOi du town, cac bin phap TA va se thuc hiEn dE dam bao can d6i NSDP trong tru6ng hop du kin bl giam thu NSDP.

3. Tinh hinh thuc hiEn cac chinh sach an sinh xa h6i:

a) Chinh sach bao try/ la hOi theo Nghl dinh so 136/2013/ND-CP ngay 21 thing 10 nam 2013 dm Chinh phi' vE' chinh sach tro gillp la h6i d6i vii doi tuerng bao try xa hOi, Luat Ngueri cao tu6i va Luat Ngueri Ichuy8t tat (Nghl dinh so 136/2013/ND-CP);

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b) Chinh sach h8 trg giao dyc — dao tao (chinh sach h6 trg tien an trua cho tre em 3 — 5 tuai theo Quyet dinh s6 239/QD-TTg ngay 09 thing 02 nam 2010 va Quyet dinh so 60/2011/QD-TTg ngay 26 thing 10 nam 2011 dm Thu tuang Chinh phir, chinh sach h8 trg h9c sinh dan Vac not tru theo Quyet dinh so 82/2006/QD-TTg ngay 14 thing 4 nam 2006 dm Thu tuang Chinh phir, chinh sach ha trg mien giam hoc phi, chi phi hoc tap cho hoc sinh, sinh vien thuac ha ngheo, ha can ngheo theo Nghi dinh so 86/2015/ND-CP ngay 02 thing 10 nam 2015 cua Chinh phii; chinh sach ha trg chi phi hoc tap dai von sinh vien la nguai dan tac thieu so theo Quyet dinh so 66/2013/QD-TTg ngay 11 thing 11 nam 2013 dm Thu wow Chinh chinh sach h8 trg hoc sinh khuyet tat thuac ha ngheo, ho can ngheo di hoc tai cac ca soy gido duc theo Thong to lien tich so 42/2013/TTLT-BGDDT-BLDTBXH-BTC ngay 31 thing 12 nam 2013 dm lien BO: Gido duc va Dao tao, Lao clang Thtrcrng binh va xa hai, Tai chinh; chinh sach h8 trg cho hoc sinh va truing pho thong or xa, thon dac biet kho khan theo Nghi dinh so 116/2016/ND-CP ngay 18 thing 7 nam 2016 dm Chinh phi*

c) Chinh sach h6 trg ve y to (chinh sach h8 trg mua the bao hiem y to (BHYT) cho nguai ngheo, dung bao dan tac thieu so, nguai sinh song u huyen dao, xa dao, tre em dueri 6 tuoi, cho nguai can ngheo, hoc sinh, sinh vien, nguai thuac ho gia dinh lam nong, lam nghiep, ngu nghiep va diem nghiep có mirc song trung binh, doistugng bao trg xa hal); chi tier kinh phi mua the BHYT cho doi tugng ngheo da chieu thieu BHYT va khong thieu but BHYT.

d) Chinh sach h8 trq phat trien nong nghiep, nong thon (chinh sach h8 to' bao ve va phat trien dat tang lua theo quy dinh tai Nghi dinh so 35/2015/ND-CP ngay 13 thing 4 nam 2015 dm Chinh phu ve quan1S1, sir citing dat‘trang chinh sach ho trg dat san xuat, dAt nha va nuac sinh hoat cho ha deing bao dan Vac thieu so ngheo, dori sang kho khan; chinh sach mien thu thuS, lgi phi theo Nghi dinh so 67/2012/ND-CP ngay 10 thing 9 nam 2012 dm Chinh phu sira doi, b'a sung mat so dieu cua Nghi dinh so 143/2003/ND-03 ngay 28 thing 11 nam 2003 dm Chinh phu quy dinh chi tiet thi hanh mat so dieu cua Phap lenh khai thac va bao ve cong trinh thily lgi); chinh sach h8 tq tien tien cho ha ngheo theo Quyet dinh so 28/2014/QD-TTg ngay 07 thing 4 nam 2014 dm Thu tuang Chinh phii);

d) Chinh sach doi vii d6i tuvng tham gia chien tranh bao ve To quac, lam nhiem v‘iquerc te;

e) Chinh sach dal yeti tri thirc tre tinh nguyen v'e cac xa tham gia phat trien nong thon, mien nui giai loan 2013-2020 theo Quyet dinh so 1758/QD-TTg ngay 30 thing 9 nam 2013 dm Thu tuang Chinh phi";

g) Chinh sach h8 trg phong trir dich b'enh va phang, chang, Ichic phvc hau qua thien tai, bao lu, ciru dai cho nguai dan;

h) Chinh sach h8 trg ngu dan gap rui ro khi barn bien, dinh bat xa ba; chinh sach h8 trg lai suit vay van va cap bu chenh Lech tai suit nham giam ton that sau thu hoach doi vOri nong san, thily san; chinh sach phat trien thiiy san theo Nghi

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dinh s6 67/2014/ND-CP ngay 07 thing 7 nam 2014 dm Chinh phii tai dia phuang; Nghl dinh s6 89/2015/ND-CP ngay 07 thing 10 nam 2015 dm Chinh phi' sira doi, b6 sung mot so dieu dm Nghl dinh so 67/2014/ND-CP; Quyet dinh so 47/2016/QD-TTg ngay 31 thing 10 nam 2016 cila Thu tuang Chinh phi' quy dinh thi diem co the WO trg mot Fan sau dL to cho chill tau dung mai tau theo quy dinh tai Nghl dinh s6 89/2015/ND-CP va Nghl dinh s6 67/2014/ND-CP (Quyet dinh s6 47/2016/QD-TTg).

i) Tinh hinh thuc hien chinh sach d6i v&i hi) ngheo thu nhap va hi) ngheo thieu hut cac dich vu Id hOi co ban theo quy dinh ye chuan ngheo da chi'eu; th&i diem thuc hien va nguOn ngan sach bao dam.

D6i yen timg chinh sach, de nghl có bao cao cu the d6i tugng (trong dO d6i v&i hi) ngheo xac dinh theo tieu chi thu nhap), nhu cau kinh phi thuc hien chinh sach nam 2017 (co thuyet minh co s& xic dinh, cach tinh).

4. Tinh hinh giam chi NSNN ho trg cac din vi su nghiep cong lap gin yeti viec dieu chinh gia, phi dam vi su nghiep ding va viec sir dung so giam chi ngan sach de tang chi thuc hien cac chinh sach ho trg trvc tiep cho nguari ngheo, cac doi tugng chinh sach de tiep can va thu huong cac dich vu su nghiep cong, thuc hien cai cach tien luang, tang chi mua sam, sira chita va chi DTPT cho cac chuang trinh, du an, cac muc tieu phat trien dm nganh, linh vuc, teen co so do ca cau Lai chi thuong xuyen cac linh vuc, co cau Lai chi NSNN.

5. Xac dinh nhu eau va ngu6n cal cach tien Krung nam 2017, s6 con du (neu co) sau khi da dam bao dii,nhu cau cai cach tien Krung trong nam 2017, de chi tra thay phan NSTW ho trg de thuc hien cac chinh sach an sinh xa hOi do trung uang ban hinh (giam tuang img phan NSTW phai ho trg theo the dO) theo quy dinh tai Quyet dinh so 579/QD-TTg.

6. Bao cao cu the viec b6 tri ngan sach (bao gam Ca s6 NSTW ht; to co muc tieu cho NSDP - neu co) va sir dung du phong NSDP thuc hien nhiem vu an ninh, cp.& phong; phong, chong, lchac phpc hau qua thien tai, dich benh & ngtrei va tren gia silc, gia cam, cay trong; tinh hinh sir dung du phOng NSDP den ngay 30 thing 6 nam 2017.

, 7. 'Firth hinh phan b6, giao du town chi NSNN tongu6n thu tien sir dung &At de dau to cac cong trinh ket cau ha tang dm dia phuang, thuc hien do dac, lap ho so dia chinh, cap giay chimg nhan quyen sir dung dat va viec phan bo lap guy phat trien dat to nguon thu tien sir dung dat va tien thue dat theo quy dinh tai Nghl dinh s6 43/2014/ND-CP ngay 15 thing 05 nam 2014 ciia Chinh phii.

8. Tinh hinh thuc hien vay va tra ng cac lchoan vay dm NSDP, g6m:

a) S6 du ng Tau nam, s6 vay den ngay 30 thing 6 nam 2017, uoc so vay ca nam, chi,tiet theo muc dich vay (vay tra ng etc, vay bit dap bi)i chi) va theo timg nguon von (phat hinh trai phieu chinh quy'en dia phuang; vay Lai von vay nue:cc

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ngoai cua Chinh phu theo timg nha tai tra va chucrng trinh, du an; vay tin citing DTPT cua Nha nuac; vay ton ngan kho bac nha nuac; vay khac) .

b) Tinh hinh thuc hien tra ng (lai, phi) d6ri ngay 30 thang 6 nam 2017 chi fiat theo timg ngutm von neu ten.

c) Tinh hinh tra ng g6c cac khoan vay, chi fi let theo timg ngu6n (vay men tra ng cii, tir nguon boi thu, tang thu, tiet ki'm chi).

d) Du ng cu6i nam theo ke hoach va trac thtrc hi'0, chi fi let theo tirng ngu6n von neu tren.

9. Tinh hinh thu, chi tir ngu6n thu x6 s6 kien thie't (XSKT); viec sir dung so thu tir host dOng XSKT dau to cac cong trinh phfic lgi xa hOi quan trong cua dia phuong, trong do tap trung dau to cho cac cong trinh thuc cac rinh vuc gido dvc, y te, h4 tang nong nghi0 nong thon theo quy dinh.

10. Tinh hinh thuc hi"0 CTMTQG xay dung nong thon mOi: kinh phi thuc hi@l, chi tiet theo timg ngu6n (NSTW, NSDP, von trai phie'u Chinh phu, cac nguon,huy dOng khac), so xa hoan thanh mvc tieu chuang trinh; trueng hcp muc can doi NSDP va cac nguon huy dOng khac thap so vai du kien phai lam r6 nguyen nhan, trach nhiem cua cac ca quan lien quan.

11. Tinh birth thuc hien CTMTQG giam ngheo: Kinh phi thuc hi"ri, chi fi let theo timg ngu6n (NSTW, NSDP, cac ngu6n huy Ong khac); truimg hop mirc can doi NSDP va cac ngu6n huy d'Ung khac thAp so voi du kien phai lam ro nguyen nhan, trach nhim cua cac co quan lien quan.

,12. Tinh hinh thuc hien cac CTMT: Kinh phi thuc hiO, chi tiet theo timg nguon (NSTW, NSDP va cac ngu6n huy dung khac); trutmg hap mire can doi NSDP va cac nguon huy dOng khac thAp so vai du kien phai lam r6 nguyen nhan, trach cac ca quan lien quan.

13. Truong hop dia phuang co ngutm von ngoai nuac de thuc hien cac CTMTQG, CTMT, cac,chuang trinh, du an khac, thi bao cao cu the du town dugc giao, tinh hinh phan bo, giai ngan chi tiet nguon von ODA (vi0 tra ODA, vay ODA), von vay uu dai.

Chuang II

XA.s Y DUNG DU TORN NSNN NAM 2018

Dieu 9. Yeu cau

1. Nam 2018 la nam ban le thuc hien ke hoach phat trien kinh to - xa hOi 5 nam giai do4n 2016-2020, la nam tri6'n khai Nghi quyet so 07-NQ/TW ngay 18 thang 11 nam 2016 dm BO Chinh tri N4 co cAu 14i NSNN, quan ly ng cong bao dam n'en tai chinh qu6c gia an toan, ben viing (Nghi quy6t so 07-NQ/TW), Nghi

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quyet s6 25/2016/QH14 ngay 09 thing 11 nam 2016 dm Qu6c hoi ve ke hoach tai chinh quiic gia 5 nam giai doan 2016-2020 (Nghi quyet so 25/2016/QH14) va Nghi quyet s6 26/2016/QH14 ngay 10 thing 11 nam 2016 dia Quoc h6i ye ke hoach dau tu cong trung han giai (top 2016-2020 (Nghi quyet so 26/2016/QH14) nen Co jr nghia rat quan trong trong viec thirc hien cac muc tieu, dinh huorng, nhiem vu phat trien kinh to - xa h6i va tai chinh - ngan sach giai (loan 2016-2020.

2. Dv toan NSNN nam 2018 dugc xay dung theo (king quy dinh cua Luat NSNN va cac van ban huang din Luat ve quy trinh, thari han, thuyet minh ca so phap 15f, can cir tinh toan, giii trinh; dam bao phU hap vgi muc tieu, nhiem vu cua Ke hoach phat trien kinh to - xa hQi 5 nam 2016-2020, Ke hoach tai chinh 05 nam quiic gia giai doan 2016-2020, Ke hoach dau tu cong trung han giai doan 2016-2020 da dugc Quoc h6i thong qua; phi' hqp voi dinh huerng phat trien va muc tieu, nhiem vu de ra cho nam 2018 theo chi dao cua Thu Wong Chinh

3. Viec xay dung chr toan thu, chi NSNN nam 2018 phai theo dimg cac quy dinh cua phap luat ve thu, chi va quan 15, thu, chi ngan sach; tren ca so. nguyen tic, tieu chi, dinh muc phan , dkr toan NSNN; quan triet chu truing triet de tiet kiem, chong Yang phi ngay to khau lap chr toan.

4. Cac b6, ca quan trung ucrng va cac dia phuang tren ca so danh gia thvc hien cac nhiem vu phat trien kinh to - xa hQi nam 2017, barn sat cac muc tieu, nhiem vu phat trien kinh to - xa h6i nam 2018 va giai clop 2016-2020 dm nginh, linh vvc va dia phucrng, ke hoach dau tu cong trung han giai doan 2016-2020 de xic dinh nhiem vu trong tam, quan trong thvc hien trong nam 2018; chili Ong sap xep thu tkr uu tien cac nhiem vu chi theo muc di) cap thiet, Icha nang trier' khai cac nhiem vu, chuang trinh, du an, de an da dugc cap co tharn quyen phe duyet tren ccox sec nguon NSNN duct phan b6 va cac nguon huy &Ong hgp phap Ichac.

5. Cac b6, ca quan trung ucrng quan ly nganh, linh vvc khi xay dung du toan can tinh taxi viec ra soat tong the cac the di), chinh sach (nhat la cac chinh sach .an sinh xa h6i) de bai b6, hoc king ghep theo tham quyen, hoac,trinh cap c6 tham quyen bai bO, king ghep cac chinh sach chong cheo, thing lap, kern hieu qua; khiing de xuat cac chinh sach lam giam thu ngfin sach; chi de xuat ban hanh chinh sach lam tang chi ngan sach khi that sir can thiet va co nguon dam bao; chu Ong du kien day du nhu cau kinh phi thvc hien cac chinh sach, che d6, nhiem vu mai da dugc cap c6 tharn quyen quyet dinh.

Dieu 10. Xfiy thing dir town thu NSNN

Der toan thu NSNN nam 2018 dugc xay dung theo dUng chinh sach, the di) thu NSNN hien hanh. Moi khoan thu to thue, phi, le phi va cac khoan thu khac phai dugc tong hop, phan anh day du vao can doi NSNN theo quy dinh cua Luat NSNN; tren ca ser du lieu thong tin quail ly ve thue; danh gia sat khas nang thvc hien thu NSNN nam 2017, du bao cac y'eu to thay doi,ve nang lvc dau tu, phat trien san xuat doanh va hoat dOng thucmg mai, xuat nhap Ichau nam 2018 có tinh den cac yeu to tic d'Ong dm qua trinh h6i nhap quoc te; tinh toan cu the cac

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yeu to tang, giam thu do thuc hien cac van ban phap luat ve thue maxi sua d6i, b6 sung, mar ring ca sot tinh thue (ke ca,doi tugng va can cu tinh thue) va thuc hien 10 trinh cat giam thue quan theo cam ket quoc te; yeu to tang thu tir tang cuing kiem tra, thanh tra viec ke khai, nip thue.cila cac tochirc, ca nhan, cac khoan thu dugc phat hien qua cong tac thanh tra, kiem tra, kiem town va tang thu tir chi dao quyet liet ch6ng that thu, thu so thue na ding tir cac nam tnrac, cac khoan thu tir cac du an dau da het thgi gian tru dai.

Tren ca ser do, phan dau tSf le huy ding vao NSNN nam 2018 khoang 21%/GDP. Loai trir cac yeu to tang, giam thu do thay d6i chinh sach, du town thu not dia (khong ke thu tir dau tho, thu tien sir dung dat, thu co tuc va lgi nhuan con lai, thu XSKT) binh quan chung ca nuac tang thi thieu 12-14% so vai danh gia uac thuc hien nam 2017 va du town thu to hog ding xuat nhap khau tang birth quan toi thieu 5 - 7% so vai danh gia trac thuc hien nam 2017. Mirc tang thu cu the cila timg dia phuang thy theo dieu kien, dac diem va phu hgp vai tic c/6 tang truing kinh to teen dia ban cita timg dia phuang.

1. Xay dkmg du town thu not dia:

a) Cac dia phuang xay dung du town thu NSNN tren dia ban nam 2018 ngoai viec phai dam bao cac muc tieu, yeu cau neu tren, phai tong hap day du cac nguon thu phat sinh tren dia ban (bao gom ca so thu ngan sach or xa, phtrong, thi tran), nhat la cac khoan thu thue nha thau ntrac ngoai, nha thau trong mac khi thuc hien cac du an dau to tren dia ban, cac du an mai dugc dtra vao san xuat kinh doanh; ten ca sv danh gia day du thuc to thuc hien nam 2016, ke hoach phat trien kinh to - xa hoi giai down 2016-2020, yeu cau phan dau va kha nang thuc hien nhiem vu kinh to - xa h6iva ngan sach nam 2017, du bao tang truing kinh to tren dia ban nam 2018 va , kiem tra du town thu nam 2018 dugc ca quan co tham quyen thong bao.

b) Du town thu NSNN nam 2018 phai tren ca s6 du lieu doi Wang nip thue, dam bao tinh dimg, du timg khoan thu, sac thue, link vuc thu doi vari timg dia ban, chi tiet so thu tir cac nha may maxi di vao hog ding c6 so thu lam theo cac quy dinh hien hanh ve thue, phi, le phi va thu khac NSNN; cac quy dinh dieu chinh chinh sach theo 16 trinh tiep tuc anh huang tai s6 thu NSNN nam 2018 va cac quy dinh du kien se dugc sira doi, bo sung, ap dung trong nam 2018; trong do luu Luat NSNN, Luat Phi va le phi va cac van ban huong clan c6 hieu luc thi hanh tir nam ngan sach 2017; Luat sira doi, b6 sung mot so dieu cua Luat thue TTDB, trong do dieu chinh tang thue suat thue TTDB dOi vai mat hang bia, rugu; Luat situ b6 sung mot s'6 dieu Luat thue GTGT, Luat thue TTDB va Lust quan ly thue, trong do diet' chinh thue suat thue TTDB dOi vai mot so dung xe 0 to, xe mo to.

c),T6ng h9p day du khoan thu tien,cap quyen khai thac khoing san d6ivon cac Giay phep do Tnmg ucmg cap va Giay phep do ban nhan dan cap tinh cap; tien thu tir xir phat vi pham hanh chinh, phat, tich thu khac theo quy dinh cua phap luat do cac ca quan nha nuOc trung uang, dia phuang )(Cr 1j/.

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d) Toan bo so thu sip xep lai, xir 1/ nha, dAt thuc sa hiru nha nuac (sau khi trix chi phi) phat sinh deu phai nOp vao NSNN.

d) Cac 1)5, ca quan trung uang, dia phuang phai tinh tai cac ngu6n thu gin vii viec day math thuc hien cac giai phap ye tang cuing ding tic don dOc, ctrong the thu hiii nq thue, thanh tra, kiem tra, chOng chuyen gia, chong buon lau, gian Ian thuang mai, kiem tra, giam sat hoan thue GTGT, tang cuang giam sat, quart 151, chOng that thu dii vii doanh nghiep, ca nhan kinh doanh trong linh vuc thuang mai, dich vu theo chi dao dm Chinh pha, Thu twang Chinh phit va BO Tai chinh; cac nguOn thu to don d6c thuc hien kien nghi dm ca quan kiem town, thanh tra Chinh pha, cac ca quan chuc nang va so tien thue truy thu, truy hoan, tien thue nq du kien thu hitii cho NSNN.

e) DOi vii cac khoan thu phi, le phi nOp ngan sach va de lai chi theo quy dinh

Cac bO, ca quan trung trang va cac dia phucmg uac so thu phi, le phi thuc hien nam 2017, du kien nhimg yeu to tic dOng den so thu nam 2018 de x'ay dung du wan thu phit hqp, tich cuc, cu the theo tong khoan thu phi, le phi (sO thu, so duqc de lai chi theo the do chi tit cac firth vuc chi tuang img, so nOp NSNN).

Doi vii khoan thu hoc phi, gia dich vu y to va cac khoan thu dich vu sit nghiep cong (khong thuOc danh muc phi, le phi theo quy dinh dm Luat Phi va le phi), khong la chi tieu giao du town thu, chi NSNN cho cac bO, ca quan trung trang, dia phuang, nhung phai lap du wan rieng va xay dtmg phuang an stir dung gui ca quan c6 thAm quyen giam sat theo quy dinh. Cac bO, ca quan trung trong, dia phuang tiep tuc thuc hien ca the tao nguon to nguon thu nay va cac khoan thu khac duqc de lai chi de thuc hien cai cach tien luang theo quy dinh.

2. Xay dung du town thu ngan sach dr hoat dOng xuAt nhap khAu:

a) Can cir,vio du boo tic dO tang truing kim ngach xuAt nhap khAu hang Me, dich vu co thue trong boi canh hen nhap, day math hoat dOng xitc,tien thuang mai, ding coO va mar rOng thi truang xuat khau; su chuyen dich ca cau mat hang, dac biet la cac mat hang truyen thong c6 ngur'in thu chit ltrc va cac mat hang mai phat sinh.

b) Xet den cac yeu t6 tic dOng chinh nhu: gia trong nu& va gia tren thi tnrang quik te ,ciia nhang mat hang c6 ngdm thu lan;, tjr gia hOi doai gift d:ing Viet Nam va &zing tien oh cac doi tic thuang mai chin luqc, tic deong giam thu tir viec ap dung thue suit tru dal dac biet, thuc hien 10 trinh cat giam thue quan tai cac Hip dinh thuang mai to do da 14 ket va thuc thi cam ket trong nam 2018; mire de) thuan lqi boa thuang mai va anh htrang dm cac hang rao ICS, thuat; quy mo, tien dO thuc hien dm cac du an &au to trong diem c6 nhap khau nguyen vat lieu, trang thiet bi;...

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,IM, •••. ,M

3. Xay dung du toan se; hoan thue GTGT phat sinh theo quy dinh dm LuAt Thue GTGT:

Can cir vao tinh hinh kinh to - xa hOi, kha nang phat trien san xuat kinh doanh va ke hoach san xuat kinh doanh dm doanh nghiep ten dia ban, dAc biet la cac doanh nghiep xuat khAu thuang xuyen phat sinh so hoan thue GTGT, cac doanh nghiep co du an dAu tu de tinh diing, firth du, kip thai se hoan thue GTGT phat sinh tren dia ban theo cac chinh sach, the dO hien hanh va cac che,dO chinh sach mai có hieu luc thi hank Xay dung du town so hoan thue GTGT gin lien vii yeu cau tang cuing ding tic quan V, hoan thue, giam sat, kiem tra, thanh tra till& va kiem tra, thanh tra sau hoan thue GTGT doi von doanh nghiep.

4. Xay di,mg du toan thu vien troy khong hoan lai:

Can cir cac hiep dinh, them thuAn vien tra ODA, va vien tra phi chinh phii nuac ngoai dA 14 ket; tien dO thuc hien va giai ngan von cua cac chucmg trinh, du an sir dung yen vien trq nuac ngoai trong 6 thing dau nam 2017 va du kien den het nam 2017; cac BO, ca quan trung ucmg va dia phuong xay dtmg du toan thu vien trg khong hoan lai nam 2018 cilia BO, co quan, dia phucmg minh phit hgp von cac hiep dinh, thoa thuAn da 14 ket va sat thvc tien.

Dieu 11. Xfiy dtrng city town chi NSNN

1. Xay dtmg du toan chi DTPT:

a) Dv toan chi DTPT nguO'n NSNN dugc xay dung phit hqp vii ke hoach phat trien kinh to - xa hOi nam 2018, ke hoach phat trien kinh to - xa hOi 5 nam 2016-2020, ke hoach tai chinh 5 nam quik gia, Ice hoach dau tu cong trung han 5 nam 2016-2020; dam bao dung quy dinh dm LuAt NSNN, LuAt DAu tu cong, Nghi quyet se 1023/NQ-UBTVQH13 ngay 28 than 8 nam 2015 dm US, ban thuang vv Qu6c hOi (Nghi quyet so 1023/NQ-UBTVQH13) va Quyet dinh so 40/2015/QD-TTg ngay 14 thing 9 nam 2015 dm Thit Wong Chinh phil ye nguyen tic, tieu chi, dinh mirc phan be win DTPT ngu6n NSNN giai doan 2016-2020 (Quyet dinh so 40/2015/QD-TTg). D6i vii cac du an du kien bit"; tri von dAu tu cong giai doan 2016-2020 thAp hcrn so voi quyet dinh dau tu phe duyet, .cac bO, nganh, dia phuang can ra soat, phe duyet quyet dinh dAu tu dieu chinh tong mirc dau tu, xic dinh diem dimg ky thuAt h9p 1Sr hoAc 136 sung ngur!in hgp phap khac de hoan thanh du an phi' hap vii quy mo von ho troy tir NSTW.

b) Dv toan chi DTPT ngu'on NSNN can chi Wet theo cac linh vtrc chi phit hap von quy dinh cda LuAt NSNN va sap xep cac du an theo thir to uu den: (i) bei tri von a hoan thanh va dAy nhanh tien dO thvc hien CTMTQG, du an quan trong quoc gia, CTMT, du an coy nghia tan doi vii phat trien kinh t8 - xA hOi cila ca ntriac; (ii) von dOi img cac du an sir dung von ODA va von vay uu dai ciia cac nha tai tra nuac ngoai; Win dau tu dm Nha nuac tham gia thvc hien du an theo hinh thirc doi tic citing to PPP; xir V, ng d9ng xay dtmg ca ban va thu hoi von img tusk; (iii) chi bo tri cho cac du an khai cong mai neu con nguon va day du thit tvc dau tu theo quy dinh (uu tier' thtrc hien cac du an mvc flail giam ngheo, tao viec

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lam, phat trien nong nghipsnong thon, cac \rung vimg dting bao clan tOc, vimg bi anh htrang nang ne cua thien tai, cac dia phuang chin anh hu&ng su co mOi truang bien; cac du an, cong trinh y te, giao due, cac du an day manh ung dung cong nghg thong tin va cac du an phat trien ha tang trong diem lien nganh, lien linh vtrc de thuc ddy phat trien kinh t& tang truing GDP).

c) Cac bO, ca quan trung ucmg, cac ca quan, dart vi 6,dia phuang dtrac Ca quan c6 tham quyen cho phep sir dung nguon thu tir sap xep lai, xir ly nha, dat thuc sir hitu nha nub c de &du tu, phai lap du toan chi DTPT tir nguon thu nay (bao gom Ca so thu nam 2017 chua sir dung het) va tong hop trong du toan chi DTPT cua bO, ca quan trung trang, cac ca quan, don vi u dia phuang giri ca quan Ke hoach va dau tu va ca quan Tai chinh ding cap de tong hop du toan NSNN trinh cap c6 tham quyen quyet dinh. Ngoai ra, cac bO, ca quan trung,ucrng ldp bao cao rieng giai trinh cu the ve ngu6n thu va nhu cau chi dau to tir nguOn tien ban tai san, ke ca thu tien sir dung dat gin yeti tai san tren dat giri BO Tai chinh (Vu I doi von BO Quoc phong, BO Cong an; Cpc Quan ly cong san doi vii cac bO, ca quan trung wing khac).

d) D6i von du toan chi cap bu chenh lech lai suit, h6 troy lai suit sau cidu tu tin dung dau tu, tin dung chinh sach cua Nha bo sung nguon von thuc hien cac chuang trinh tin dung tru dai, can dr vao quy dinh dm cap c6 tham quyen, tinh hinh thuc hien nam 2017 va du kin nhfing thay d6i ve d6i tugng, chinh sach, nhiem vu nam 2018 d xay dung du toan chi theo quy dinh.

2. Xay dung du toan chi du trir qu6c gia:

, Can cuChienlugc phat trien du tit qu6c gia nam 2020, hoach du trir quoc gia 5 nam 2016-2020 va du kin muc ton kho du tra quoc gia den ngay 31 thing 12 nam 2017, cac bo, ca quan trung ucmg quan ly hang du tilt qu6c gia xay dung ke hoach mua tang (chi tiet tong danh muc hang du trir quoc gia), xuat giam, luan phien doi hang du tril quoc gia va xay dung du toan NSNN chi mua hang du trir quoc gia nam 2018 tren tinh than trier de tiet kim, tap trung vao cac mat hang chien lugc, thiet yeu; tru tien cac mat hang du trir quoc gia phtic vu phong, chong, khac phuc hau qua thien tai, tham hoa, dich benh, hoa hoan, ciru doi, phtic vu quOc phong - an ninh.

3. Xay dung du toan chi thutmg xuyen:

, a) Cac bO, ca quan trung wing va cac phuang can cu nhiem vu chinh tri, ke hooch phat trien kinh to - xa hOi nam 2018 va so kiem tra du toan thu, chi ngin sach nam 2018, xay dung du toan chi thuemg xuyen cho tong link vuc chi theo muc tieu, nhim vu dugc giao nam 2018, dam bao dung chinh sach, the dO, dinh mirc chi NSNN.

Cac 130, ca quan trung uang, dia phuang, cac ca quan, don vi sir dung NSNN lap du toan chi thuCmg xuyen dung firth chat nguon kinh phi, trier de tiet kirn. Du toan chi mua sam, bao due:Mg, sira chila tai san phai can cir quy dinh ye tieu chuan, dinh muc va cite do quan ly, sir dung tai san nha nu&c theo quy

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dinh; giam tan suAt va tiet kiem t6i da trinh phi to chic le h6i, nhAt la le h6i co quy mo ton, h6i thao, khanh tiet... sir dting ngfin sach; han che bo,tri kinh phi di nghien dru, khao sat ntrac ngoai, mua sAm O to va trang thiet bi dat tien; ma r6ng thuc hien khoan xe o to ding.

D6i vai du toan kinh phi sira chua, bao tri, cai tao, nang cap, ma r(ing ca set vat chat, du toan cua cac b6, ca quan trung uang, dia phucmg girl kern thuyet minh chi tiet ye ten ding trinh; mic tieu sira chira, bao tri, cai Lao, nfing cap, ma r6ng; str can thiet, ty do thuc hien; van ban phe duyet dm cap c6 tham quyen; khoi luang ding viec du kien; then gian bat &Au, ket thuc; du toan trinh phi theo cac nguein von va phan kS, thtrc hien hang nam.

b) Du toan chi hoat &ling cua ca quan quan 1y nha nuac, Dang, doan the xay dung g'an voi to trinh tinh gian bien che, sap xep lai b6 may hanh chinh giai down 2016-2020 theo Nghi quyet s6 39-NQ/TW; Nghi dinh so 108/2014/ND-CP; Chi

A thi so 02/CT-TTg Nghi (firth so 26/2015/ND-CP.

c) Cac b6, ca quan trung ucmg va cac dia phuang can dr vao du kien so tang thu sv nghiep theo 16 trinh thtrc hien tinh dung, tinh du chi phi vao gia dich vv sir nghiep ding theo quy dinh tai Nghi dinh s6 16/2015/ND-CP va cac Nghi dinh quy dinh Ca che tir chi cua dan vi sir nghiep ding lap trong timg link vvc, du toan giam nhu cau chi NSNN thuang xuyen nam 2018 cho cac dan vi sv nghiep ding lap, danh nguOn de tang chi thtrc hien cac chtrang trinh, chinh sach tit; trg trirc tiep cho ngtriyi ngheo va cac doi tucmg chinh sach de tiep can va thu hue:mg cac dich vi sir nghiep ding, thuc hien cai cach tien twang, fang chi mua sam, sua chila va chi DTPT cho cac chuang trinh, du an, cac mvc tieu phat trien cua nganh, lTnh vtrc, tren ca ser do ca cau lai chi thuang xuyen cac finh vvc, ca eau lai chi NSNN.

d) Mot s6 ltru j/ them khi xay dung du toan NSNN nam 2018:

- Chi sv nghiep khoa h9c va cong nghe: Lap du toan chi d6i vai cac nhiem vi khoa h9c va ding nghe da dugc cap co tham quyen phe duyet va thuyet minh cu the cac nhiem vv cap quoc gia, cap b6, cap tinh, cap ca kr, cac nhiem vv thuong xuyen va khong thuang xuyen khac cua to chirc khoa h9c va ding nghe. Xay dtmg du toan kinh phi ho tra cho cac dan vi su nghiep khoa h9c cong nghe cong lap theo quy dinh cua Nghi dinh s6 54/2016/ND-CP va cac van ban huang dAn thuc hien.

- Chi sv nghiep gido dvc - dao tao va day nghe: Thuyet minh ca so xay dung du toan chi thuc .hien chinh sach mien, giam h9c phi va hO troy chi phi h9c tap, chinh sach phi cap tham nien nganh giao dvc, chinh sach uu dai doi veri nha giao va can b6 quan 1S1 gido dvc tai vimg co dieu kien kinh to - xa h'6i dac biet kho khan.

-,Chi sv nghiep y te, dan s6 va gia dinh: Thuyet minh cu the ca so tinh toan nhu cau kith phi thuc hien De an giant qua tai benh vien nam 2018 theo tong Du an, nhiem vi va. cac nguon kith phi de thuc hien; nhu cau kinh phi NSNN phai dam bao chi tra tien Kiang, che d6 phi cap dac thit chua ket cau vao gia dich vv y

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te,che d6 phi cap ch6ng dich theo quy dinh; du toan kinh phi thkrc hi8n nhi8m vu kiem tra, kiem nghi8m, xir IS, tieu filly thirc phfim khong an toan, kinh phi thanh tra, phong chOng buon lau, gian lan thud ng mai, hang gia trong linh vkrc v8 sinh an toan thkrc pham.

Du kien tic dicing d6i viii du toan NSNN nam 2018 khi trien khai thuc hi8n ThOng tu 02/2017/TT-BYT ngay 15 thing 3 nam 2017 ciia B6 Y to quy dinh mirc toi da khung gia clich vu kham, chfra b8nh kh6ng thu6c pham vi thanh toil]. ciia Quy BHYT trong cac co s6 kham, chika b8nh dm nha nuoc va huong din ap dyng gia, thanh toan chi phi kham h8nh, chi-7a b8nh trong mot so true:mg hgp.

. - Chi cac hog d6ng kinh te: Xay dkmg teen co so' khi lucmg nhi'8m vu dugc cap c6 tham quyen giao va ch8 d6, dinh mirc chi ngan sach quy dinh; tap trung bo tri chi cho nhimg nhi8m vu quan trong: duy tu bao duong 11.8 thong 4 tang kinh to trong yeu (giao thOng, thus' lgi) d8 tang thiyi gian sir dung va hi8u qua dfiu tu; bao dam an toan giao thong; tim kiem ciru nan; bao quan hang du trit quOc gia; kinh phi thkrc hi8n ding tic quy hoach; thkrc hi8n nhi8m vy khuyen nong, khuyen lam, khuyen ngu, khuyen cong; chinh sach ho tra phat trien thiiy san. Xfiy dkmg du Wan kinh phi ho troy cho cac don vi su nghi8p kinh t8 cong lap theo quy dinh dm Nghi dinh so 141/2016/ND-CP.

- Chi hog dOng ciia cac co quan quan 1S/ nha nuoc, clang, down th: Thuyet minh ro cac not dung sau:

+ S6 Bien the nam 2018 (b&ng s6 dugc co quan c6 thAm quyen giao nam 2017, trir di (-) so Bien the giam trong nam (nghi theo ch8 d6 va tinh gian Bien ch8 trong nam 2017, cong voi (+) so b8 sung trong nam 2017), trong do lam r'6 so Bien the thuc c6 mat den thandiem lap du town, so Bien ch8 chua tuyen theo chi ti8u dugc cluy8t (nou co).

+ Xac dinh Quy tien lucrng, phi cap theo mix lucmg co ser 1,3 t.ri8u d6ng/thang (tinh du 12

the do NSNN dam bao, bao gam: a) Quy tien lucmg,

phi cap dm se; Bien che clugc duy8t, thkrc CO mat tinh den thai diem lap du toan, dugc xac dinh ten co s6 mirc lucmg theo ngach, bac, chirc vu; phy cap limn va cac khoan dong g6p theo the d6 (bao hiem xa h6i, bao hiem that nghi8p, BHYT, kinh phi ding doan); (ii) Quy tien lucmg, phu cap ciia so Bien ch8 clugc duy8‘t nhung chua tuyen, dugc du Icie'n ten co sor mirc lurrng co so' 1,3 t.ri8u d6ng/thang, N so luang 2,34/hien the va cac khoan dong g6p theo the d6.

+ Thuyet minh co so xfiy dung du toan cac khoan chi dac thii (co sec phap ljf, not dung chi, muc chi, cac not dung lien quan khac) nam 2018 tin tinh than tiet ki8tn, hi8u qua.

- D6i veri cac to chirc chinh tri, xa h6i — ngh8 nghi8p, to chirc xa h6i, to chirc xa h6i-nghe nghi8p clugc ngan sach ho tra kinh phi boat d6ng, du toan ngan sach nam 2018 dugc xac dinh bang du toan nam 2017 theo Ket Juan s6 102-KL/TW ngay 22/9/2014 dm B6 Chinh tri v& H6i Quin chung.

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4. Cac bOs quan lf nganh, Firth vvc ben canh viac lap du town thu, chi NSNN nam 2018 (phan bO,trvc tiap thvc hien), can tinh town xic dinh nhu cat' kinh phi thtrc hien cac ca che, chinh sach ducic cap có tharn quyen ban hanh va có hiau ltrc trong nam 2018, kern theo thuyat mirth cu the can cir tinh town.

5. Xay dtmg du wan chi thvc hien cac CTMTQG, CTMT:

a) Doi von cac CTMTQG va cac CTMT da ducrc phe duyat:

Cac bO, ca quan trung uang ducrc giao la chu CTMTQG, CTMT can cir mvc tieu, nhiam vu cfra chuang trinh, tiling mix von, kinh phi da clugc duyat, mix da bo tri nam 2016, 2017 va so kiam tra nam 2018, Quyat dinh so 48/2016/QD-TTg ngay 31 thing 10 nam 2016 dm Thu tuang Chinh phU quy dinh nguyen tic, tieu chi, dinh mtic phan bo von NSTW va tjf la van doi &rig dm NSDP thvc hien CTMTQG Giam ngheo ban yang giai clop 2016 - 2020, huang dan cac bO, ca quan trung uang va cac dia phucmg lap du town van, kinh phi thvc hien chuang trinh phi' ho:;rp veri mvc tieu, nhiam vu cila Chuang trinh.

,Cac bO, ca quan trung uang va cac dia phucmg can cir nhiam vu duqc giao tai quyet dinh phe duyat tong CTMTQG, CTMT, huang dan bo sung crla ca quan quill 1$, chuang trinh, thuc hien lap du town chi thvc hien cac chuung trinh, chi tiet theo tong nguon von, tong du an, not dung, nhiam vv, kinh phi sir nghiap, von dau tu, nguon NSTW, nguon doi img NSDP, giri BO KO hoach va Dau tu, BO Tai chinh va ca quan chu chuang trinh theo quy dinh.

Cac cc; quan quan V, CTMTQG, CTMT tang hop, da xuat nhu cau von, kinh phi thvc hien CTMTQG, CTMT giii BO Ka hofich va D'au ttr, BO Tai chinh.

Du town phai kern thuyat minh chi tiet chi tieu, nhiam vv, nguyen tic, tieu chi, dinh mirc phan bo dm tong du an, nhiam vu.

b) Doi vai cac CTMT chua có quyat dinh phe duyat:

Can cir Nghi quyat so 73/2016/NQ-CP ngay 26 /8/2016 dm Chinh phir phe duyat chu truarig dau tu cac CTMT giai dog' 2016-2020; Quyat dinh so 547/QD-TTg ngay 20 thang 04 nam 2017 dm Thu ttremg Chinh phir va viac giao Ica hoach dau to trung han van NSNN giai doan 2016-2020 va cac quyat dinh giao van dau to trung han con lai cila cap có tham quyen; tren ca sO not dung, tien dO phe duyat cac CTMT; cac ca quan quan 1y CTMT huang clan cac 130, ca quan trung uang, dia phuang thvc hien chuang trinh xay di:mg du town CTMT nam 2018 theo dung quy dinh. Rieng doi von du town kinh phi su nghiap, de nghi ca quan chi' quan CTMT ra soat lai cac yeu cau, nhiam vv de xay dung du town phi' hop von du town von dau tu ducx giao cho chuang trinh.

Cac bO, ca quan trung uang va cac dia phuang can cir huang clan dm ca quan quan 15, chuang trinh, thric hien lap du town chi thtrc hien cac chuang trinh, chi tiet theo tong nguon van, tong du an, not dung, nhiarn vv, kinh phi sir nghiap, von dau tu, nguon NSTW, nguon doi (mg NSDP, giii BO Ka hoach va Dau tu, BO Tai chinh va ca quan chi' chuang trinh theo quy dinh.

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Cac ca quan chit CTMT tong hap du wan thuc hien CTMT giri BO Ke hoach va Dau tu, BO Tai chinh; kern thuyet minh chi tiet chi tieu, nhiem vu, nguyen tac, tieu chi, dinh mirc phan b6 von dau tit, kinh phi sit nghiep cua tirng du an, nhiem

6. D6i vai cac chuang trinh, du an sir dung ngu6n von ODA (bao g6rn von vay va vien trg), nguon von vay uu dai va vien trg phi chinh phu ntrac ngoai:

Thuc hien lap du toan ngan sach nam 2018 theo quy dinh cua Luat NSNN, Luat Quan 1St ng cong, Luat DAu to cong va cac van ban huang dan thuc hien. Can cir Hiep dinh, thoa thuan vien trg da ky vai nha tai trg, kha nang thuc hien nam 2017, ca the tai chinh cua chuang trinh, du an, cac bO, ca quan trung uang, dia phucmg lap du toan chi NSNN tir nguon von ODA, von vay uu dai tir nha tai trg, trong do chi tiet von vay, von vien trg khong hoan lai, von doi img cua timg chuang trinh, du an va phu hgp vai tinh chit sir dung von (von DTPT va von sit nghiep) theo cac nth vac chi twang irng.

, Du toan chi ngan sach ngu6n von ODA (bao g6m vay va vien trg), von vay uu dai, von vien trg phi chinh phu nuac ngoai phai phu hgp vai cac cam ket da ky vai nha tai trg, kha nang b6 tri von doi irng va tien dO thuc hien; han the COI da viec bo sung ngoai du town dtrgc giao trong to chirc thuc hien. Doi veri cac chucing trinh, du an mai, chi trien khai neu thuc sit hieu qua, phit hgp vai kha nang giai ngan theo Hiep dinh da 14, va Thu twang Chinh phit phe duyet.

Cac chugng trinh, du an hiin hgp ca von cap phat tir NSNN va von cho vay lai, chit chucing trinh, du an phai huang dan lap, tong hgp du toan cho tong phan von.

Cac chucing trinh, du an, do mOt s6 130, co quan trung uang va cac dia phucmg cong tham gia, cac 1)0, ca quan trung uang va dia phuang lap du toan chi tir ngulm von ngoai nuerc giri ca quan chit quin chucing trinh, du an tong hgp va thuyet minh ca sa phan b6 giri BO Tai chinh, BO Ke hoach va Dau tu tong hop, trinh cap c6 tharn quyen quyet dinh.

D6i vai cac chucmg trinh, du an 8, cac co quan chit' du an thanh phAn c6 trach nhiem xay dung du toan chi tiet kinh phi thuc hien du an thanh phan, giri ca quan chit quan chuang trinh, du an, tong hap gui BO Ke hoach va Dau tu, BO Tai chinh, chi tiet theo nguon von, theo nhiem vu nhu cac chuang trinh, du an thong thuang va theo bO, ca quan trung uang, dia phucrng.

Lap du toan chi tir ngulm von ngoai nu& phai dam bao dimg, du va trong pham vi han mire quy dinh tai Ke hoach dau tu cong trung han 05 nam quac gia, Ke hoach tai chinh 05 nam qu6c gia.

7. Lap du toan tao ngu6n cai cach tien lacing:

Nam 2018, tiep tuc thuc hien cci the tao ngu'on cai cach tien Luang de dieu chinh mire Luang cci so tang them theo quy dinh. Trong dO:

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a) Cac bO, ca quan trung tong tren ca s6 du toan NSNN dugc giao, tiet kiem chi thu6ng xuyen va phan dau tang nguon thu su nghiep de tao nguon thuc hien cai cach tien Itrong.

b) Cac dia phtrcmg tiep tuc ca the tiet kiem 10% chi thutmg xuyen (trir cac khoan tien Luang, phu cap theo Luang, khoan c6 tinh chat lucmg va cac khoan chi cho con ngutri theo the do); 50% nguOn tang thu NSDP (khong ke thu tien sir dung dat, thu tir hoat dOng XSKT), bao g6m tang thu thuc hien nam 2017 so du toan nam 2017, tang thu du toan nam 2018 so voi du toan nam 2017; ngu6n thuc hien chi cach tien lucrng cac nam truoc con du; &Ong th6i, yeu cau cac ca quan hanh chinh, don vi su nghiep c6 nguOn thu dugc giao tu chit phan dau tang thu ding v6i 10 trinh tinh dimg, tinh du chi phi vao gia dich vu va sir dung ngu6n thu nay tru tien de thuc hien cai cach tien Krung.

8. BO tri du phong NSNN:

NSTW va NSDP cac cap b6 tri du phong ngan sach theo dung quy dinh cila Luat NSNN de chit d'Ong d6i pho yeti thien tai, la lut, dich benh va thuc hien nhang nhiem vu quan trong, cap bach phat sinh ngoai du toan.

9. Du town chi tir ngu6n thu dugc de lai theo the di):

s Cac bO, ca quan trung tang va cac dia phuang thuc hien lap du toan chi tir nguon thu dugc de lai (phi va cac khoan huy dOng dOng g6p bang tien, bit' hoc phi va cac khoan thu su nghiep khong thuc danh muc thu phi) theo the dO quy dinh theo dung cac not dung dA quy dinh tai Khoan 1, 3 Dieu nay va tong hop chung trong du toan chi ngan sach dm cac bO, ca quan trung tang va cac dia phucmg.

10. Can dr s6 kiem tra thu, chi ngan sach nam 2018, cac bO, ca quan trung uang, cac dia phtrcmg xay dung du toan chi chat che., chi tiet theo tong linh vuc quy dinh tai Luat NSNN, timg nhiem vu, timg dam vi sir dung ngan sach truc thuOc; sau khi dA lam vi'ec yen BO Tai chinh, BO Ke hoach va DAu tu, cac bk), co quan Trung uong, cac tinh, thanh ph6 truc thuc Trung tang (neu c6 dang 1c5f) trien khai ngay cong tac lap phucmg an phan bo du toan ngan sach nam 2018 dm bO, co quan, dia phucmg minh, de khi nhan dugc du town ngan sach Thu tuang Chinh phit giao, chit dOng trinh cap c6 tham quyen quyet dinh phan bo va giao du toil.' ngan sach den dan vi sir dung ngan sach dam bao truck ngay 31 thang 12 nam 2017 theo dung quy dinh dm Luat NSNN.

Dieu 12. Xfiy dlyng ban cao cac quy tai chinh nha nutec ngoai ngfin sach

Cac bO, ca quan trung uang va cac ca quan, don N./ 6 dia phirong lap bao cao tinh hinh thu - chi tai chinh nam 2017 va du kien k'e hoach thu - chi tai chinh nam 2018 dm cac quy tai chinh nha nu6c ngoai ngan sach thuc pham vi quan 151 gin ding du toan NSNN nam 2018 theo quy dinh dm Luat NSNN va cac van ban huong clan thuc hien.

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Dieu 13. Xfiy dung du town NSDP

Xay dung du town thu, chi NSDP nam 2018 phai bam sat mvc tieu, nhiem vu phat trien kinh to - xa hOi cua quoc gia va dia phuang nam 2018 va giai doan 2016-2020; ke hoach tai chinh 5 nam quoc gia, ke hoach dau to cong trung han giai doan 2016-2020; phan cap ngu6n thu va nhiem vu chi theo quy dinh cua Luat NSNN va cac van ban huang clan thuc hien; the dO, dinh mirc chi NSNN, bao dam du nguon ltrc thuc hien cac the dO, chinh sach do Trung uang da ban hanh va theo dung quy dinh cua Luat NSNN.

Ngoai cac quy dinh huemg clan chung ve cong tac lap du town NSNN, viec lap, xay citing du town NSDP can chil y mot so not dung chi' yeu sau:

1. Xay dung du town thu ngan sach tren dia ban:

Cac dia phuang xay dung du town ten ca ser tong hop town bO cac khoan thu tir thue, phi le phi va cac khoan thu khac teen dia ban theo quy dinh tai Dieu 7 dm Luat NSNN va cac quy dinh phap luat có lien quan.

Can cu mvc tieu ke hoach phat trien kinh to - xa hOi giai doan 2016-2020, kha nang thuc hien cac chi tieu kinh to - xa hOi va ngan sach nam 2017, mvc tieu tang truemg kinh to nam 2018, pham vi thu NSNN theo quy dinh cua Luat NSNN va cac van ban hue:mg clan Luat, du bao ngu6n thu nam 2018 d6i von timg nganh, timg linh vvc, cac ca ser kinh to cua timg dia phuang va nhimg nguon thu men phat sinh tren dia ban de tinh dung, tinh du timg linh vuc thu, timg khoan thu theo che dO. Phan tich, danh gia cu the nhirrng tac dOng tang, giam thu anh huerng den du town thu NSNN nam 2018 theo timg dia ban, linh vvc thu, timg khoan thu, sac thue.

I.Jy ban nhan dan cac tinh, thanh ph6 chi dao cac co quan Tai chinh, Thu& Hai quan, phoi hop veri cac co quan lien quan chap hanh nghiem viec lap du town thu ngan sach va chiu trkh nhiem truerc Thu tuOng Chinh phi* trong viec xay dung du Wan thu ngan sach. D6ng thoi, yeu cau HOi d6ng nhan clan, fly ban nhan dan cac tinh, thanh ph6 ra soat, lap du town thu NSNN tich cvc, sat thtrc to phat sinh tong h9p day di* cac khoan thu m6ri phat sinh ten dia ban de tinh dung, tinh du ngu6n thu, Ichong de phan du dia de thtrc hien giao chi fiat phan dau thu, lay chi tieu phap lenh thu NSNN Qu6c hOi quyet dinh, Thu tuang Chinh pho giao lam can cu chi dao, dieu hanh thuc hien nhiem vu thu ngan sach tren dia ban.

2. Ve xay dtmg du town chi NSDP, fly ban nhan dan cac cap chil dOng:

Xay dung du town chi NSDP tren co so ngu6n thu NSDP &roc hue:mg theo phan cap, tS, le phan tram phan chia ngu6n thu gift NSTW va NSDP, so b6 sung can dOi to NSTW cho,NSDP &roc giao nam 2017; tren co sa mvc tieu cua ke hoach phat trien kinh to - xa hOi giai doan 2016-2020 va mvc tieu, nhiem vu phat trien kinh to - xa hOi nam2018 dm dia phucrng; thuc to thuc hien cac nhiem vv thu - chi ngan sach cua dia phuang nam 2016, trac thtrc hien nam 2017, xay dtmg du town chi NSDP chi tiet tong linh vvc chi theo quy dinh cUa Luat NSNN, dam bao

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tru tien bo tri du dy toan nhu cau kinh phi thtrc hien cac du an, nhim vu da cam ket, the d6 chinh sach TA' ban hanh;

Cac dia phucmg bao coo chi tiet nhu eau, vi'ec sir dung cac ngu6n lyc cim dia phuang, kinh phi thira, thieu de thtrc hien cac chinh sach m6i, hoac viec dieu chinh tang mix, me/ rang dOi tugng thy twang cac chinh sach hi'en hanh trong nam 2017 va nhu cau nam 2018 theo quy dinh, de c6 ca s614p du Wan bo sung c6 myc tieu cho dia phuang theo nguyen t&c quy dinh tai Quyet dinh 579/QD-TTg.

D6ng thiyi thyc hi'en nhting not dung chill yeti sau:

a) D6i v6i du toan chi DTPT: Can cir quy (firth cua Lu4t Dau to cong va ke hoach dau to cong trung han 2016-2020, xay dung dy toan chi DTPT trong can d6i NSDP theo Quyet dinh s6 40/2015/QD-TTg.

b) D6i v6i kinh phi din tap khu vtrc phOng thu: Cac dia phuang can cir vao ke hoach dien tap khu vlsc phOng thu dugc B6 Quac pheng hoc Quan khu phe duyt, xay dung du toan chi NSNN chi ti 'et theo timg nhi01 vu dign tap cu the va xac dinh s6 kinh phi de nghi NSTW ho trg, gin B6 Tai chinh de lam ca s& tong h9p, bo tri vao dy toan nam 2018 trinh cap c6 tham quyen ho trg cho dia phuang thuc

B6 tri du von d6i img cho cac du an ODA ten dia ban thu6c trach nhi'ern cua dia phuang; chu d6ng tinh toan, bo tri nguon de xir 15, dirt diem cac khoan nor XDCB, cac khoan ng vay cua NSDP phai tra khi den han.

c) Be, tri dy toan chi DTPT to ngu6n thu tien sir dung dat de dau to cac cong trinh ket cau ha tang kinh to - xa h6i, cac du an di dan, tai dinh cu, chuan bi mat bang xay dyng, CTMTQG Ming then mai; chi' dOng phan bo 14p quy phat trier' dat theo quy dinh tai Nghi dinh s6 43/2014/ND-CP ngay 15 thong 5 nam 2014 dm Chinh phir, sir dung tai thieu 10% so thu tien sir dyng dat, tien thue dat de thtrc hien cong tac dosdac, dang lq,dat dai, ca s6 ho sa dia chinh va cap giay chUng nh4n quyen sir dung dat theo Chi dao dm Thu tuong Chinh phu tai Chi thi so 1474/CT-TTg ngay 24 thong 8 nam 2011 va Chi thi s6 05/CT-TTg ngay 04 thong 4 nam 2013.

d) D6i yen ngu6n thu XSKT:

Cac dia phuang dy toan ngu6n thu nay trong du toan thu can d6i NSDP, sir dyng toan b6 cho chi DTPT, trong do uu tien be) tri dau to linh vuc gido dpc - dao tao, y te, CTMTQG nong them m6i, cong trinh Ung pho,v6i bien d6i khi va cac cong trinh phiic lgi xa h6i khac theo quy dinh dm cap c6 that' quyen. Cac dia phuang 13,6 tri tai thieu 10% cho CTMTQG xay dung Wong than m6i. Sau khi da b6 tri von dam bao hoan thanh cac dir an dau to thu6c cac linh vac neu ten da dugc cap c6 tham quyen phe du)*, s6 thu con lai (net' c6) b6 tri cho cac cong trinh img phe yen bien d6i, khi 114u va cac cong trinh quan tr9ng khac thu6c doi tugng,dau NSDP. So tang thu thyc to hoat d6ng XSKT so yeti du toan H6i dong nhan dan cap tinh giao (neu c6), dia phucrng dugc chit d6ng phan bo chi

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dau tu cho cac cong trinh quan trong, trong dO tru tien cho linh vuc gido chic — dao tao, day nghe, y to va nong nghiep, nong them, img pho vori bien doi khi hau.

d) D6i vai cac nhiem vu DTPT ket cau ha tang theo cac Nghi quy6t dm BO Chinh tri, Quyet dinh cua Thu Wong Chinh phu, can cir,muc tieu nhiem va nhu cau nguon von dau tu da quy dinh, ket qua da dau tu den het nam 2016, kha nang thuc hien nam 2017, cac dia phuang chit dOng xay dung, tinh toan nhiem vu nam 2018, trong do dOng bo tri, sap xep NSDP va cac nguon tai chinh theo che do quy dinh de thuc hien cac nhiem vu ten, giam dan su phi; thuc cac khoan bo sung tir NSTW.

e) Tren ca se( ke hoach trien khai ca the tu chit d6i vai dan vi su nghiep ding lap, du toan giam chi thu&ng xuyen NSNN ho trg cac dan vi su nghiep ding lap gan vii viec dieu chinh gia, phi dan vi su nghiep cong va du toan sir dung so giam chi ngfin sach de tang chi thuc hien cac chuang trinh, chinh sach ho troy cho ngtreci ngheo, cac doi tugng chinh sach de tiep can va thu twang cac dich vu su nghiep cong, thuc hien cai cach tien luang, tang chi mua sam, sira chfia va chi DTPT cho cac chuang trinh, du an, cac muc tieu phat trien cua nganh, Firth vuc, tren ca sec do ca cau lai chi thuemg xuyen cac linh vuc, ca cau lai chi NSNN cua dia phuang nam 2018.

g) Xay dung du toan chi ngan sach Warn 2018, cac dia phuang chit dOng du kien nhu cau kinh phi phi(' cap, troy cap doi veri vimg kinh to xa hoi dac biet khO khan theo Quyet dinh s6 131/QD-TTg va Quyet dinh 582/QD-TTg; ra soat tinh town danh cac nguon theo quy dinh de thuc hien chi cai cach tien luang.

h) Xay d\rng du toan chi tra ng 1ai, phi va chi phi khac: b6 tri thanh mOt !lux chi rieng trong chi can doi NSDP, dam bao chi tra day du, kip then cac lchoan ng den han; kern theo thuyet minh mirc chi tra chi tiet theo tong nguon von vay (neu co), gom: nguon vay nuoc ngoai Chinh phi; vay ve cho dia phuang vay lai, urng von Kho bac nha nuetc, tin dung phat trien de kien c6 hoa kenh muang, phat hanh trai phieu chinh quyen dia phuang.

3. Xay cliFig du toan s6 bOi chi/bOi thu, ke hoach vay va tra ng g6c cua NSDP:

Viec xay dung du toan s6 bOi chi/bOi thu, ke hoach vay va tra ng g6c cua NSDP thuc hien theo dung quy dinh cua Luat NSNN va cac van ban huerng dan; trong do can chit y mot so not dung sau:

a) Ngan sach cap tinh tong dia phuang chi dugc phdp bOi chi khi dap img du cac quy dinh va dieu kien cua Luat NSNN va cac van ban huong clan thuc hien.

Can cu gieri han du ng ding, kha nang vay van trong ntrac, b6 tri nguiin tra ng, BO Tai chinh de xuat murc bOi chi NSNN not Chung, trong do có mirc bOi chi cua NSTW va bOi chi dm NSDP, mirc bOi chi dm timg dia phuang (neu co), de trinh ca quan có tham quyen xem xet, quyet dinh.

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1?6i voi cac dia phuang dugc pile') bed chi thi s6 vay VI dip b6i chi phai dam bao tOi thieu 60% la vay trung va dai han, chi tiet theo timg nguon von vay quy dinh tai diem h khoan 2 Dieu nay (neu co).

b) Teen ca set mirc du no cua NSDP den ngay 31 thing 12 nam 2017, nhu cau vay von cho DTPT nam 2018 va kha nang tri no trong trung han cua NSDP, cac dia phucmg phai danh gia day du tic dOng dm no NSDP tnrac khi de xuat, quyet dinh cac khoan vay moi, dam bao mirc du no vay cua dia phucrng khong vircrt qua mirc du ng toi da theo the d6 quy dinh;

Tnrang hop han mirc du nor cua NSDP uac den ngay 31 thing 12 nam 2017 vu9t mire the d6 quy dinh, thi trong du toan ngan sach 2018 dia phucmg phai danh nguon thu NSDP dugc huerng theo phan cap, giam ke hoach chi dau to ding trung han giai loan 2016-2020 de bo tri tang chi tra nor g'Oc, bao dam mire du no khiing vuot qua giai han du no dm dia phucmg theo quy dinh.

Truing hop cac khoan vay nuac ngoai Chinh phu vay ve cho dia phucmg vay lai hoc cac khoan vay khac co dieu Icier) rang bu6c ye mvc tieu str dung, dia phuang phai chu dOng phoi hop yen cac 136, co quan trung ucmg hoc cac don vi c6 lien quan hoan thien cac thu tvc 14 ket cac them thuan vay de có du co se; bo tri ke hoach giai ngan von vay trong di,r toan nam 2018, du kien kha nang giai ngan cua timg khoan vay de xay dung ke hoach vay no va b6i chi NSDP cho phi]. hop. Turing hop dia phucmg co ke hoach vay de tri no goc (dia phucrng khOng co b6i chi hoc so vay lan hon so b6i chi), nhung thvc to khoin vay mai co rang bu6c ve rnvc Bich sir dung, thi dia phucrng phai 14p ke hoach giarn chi DTPT tuang img va/hoic sir dung cac nguon tai chinh hop phap khac cua dia phucrng theo quy dinh tai khoan 1 Dieu 5 dm Nghi dinh s6,163/2016/ND-CP de' tri no &tic den han trong nam 2018 va dung ngu6n vay mai de bu vao cho chi DTPT.

Truerng h9p tong h9p ke hoach giai ngan ngutm vay nuac ngoai Chinh phu vay ye cho dia phucmg vay lai theo cac thOa thuan vay da k3-1 lam cho , du no cira NSDP cao han giai han theo quy dinh, thi dia phucrng phai co hoach bo tri tang chi tri ng goc cac khoan no khac de dam bao giai ngan von nuac ngoai theo cac thoa thuan da ky, clang then dam bao miry b6i chi NSDP, tong mirc vay cua NSDP va du no dm NSDP trong Oen han theo quy dinh.

c) Cac dia phucrng chir Ong b6 tri chi tri nor g6c to cac ngu6n theo quy dinh tai khoan 1 Dieu 5 Nghi dinh s6 163/2016/ND-CP cua Chinh phu, dam bao tri no dAy du, kip then cac khoan no den han, dac biet la cac khoin vay nuac ngoai Chinh phu vay ve cho dia phucrng vay lai, dong thi dam bao du nor NSDP trong

han theo quy dinh; kern theo thuyet ,minh so chi tri no goc chi tiet theo nguon von vay quy dinh tai diem h khoan 2 Dieu nay (neu co) va ngu6n chi tri, nhu: vay mai tri no al, tir nguOn b6i thu, tang thu, tiet kiem chi NSDP.

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Chuang III

LAP KE HO/NCH TAI CHINH — NSNN 03 NAM 2018-2020

Dieu 14. Yeti can 14p ke ho#ch

Nam 2018 la nam dau tien cac b0, co quan trung uang, Uy ban nhan dan cac tinh, thanh pho truc thuc trung uang va cac ca quan, dun vi cap tinh trien khai lap ke hoach tai chinh - NSNN 03 nam 2018-2020 1am co so cho viec rap, xem xet, quyet dinh du town NSNN nam 2018, do do phai dam bao cac yeu cau sau:

1. Thuc hien dung Nghi dinh so 45/2017/ND-CP cua Chinh phu quy dinh chi tiet 14p ke hoach tai chinh 05 nam va ke hoach tai chinh — NSNN 03 nam va Thong to so 69/2017/TT-BTC ngay 7 thang 7 nam 2017 dm BO Tai chinh huerng dan Yap ke hoach tai chinh 05 nam va ke hoach tai chinh - NSNN 03 nam (Thong to so 69/2017/TT-BTC).

2. Cac muc tieu, nhiem vu ve thu, chi, bOi chi va vay ng tirng nam trong giai doan ke hoach 2018-2020 can barn sat muc tieu de ra trong ke hoach phat trien kinh to - xa hOi 05 nam 2016-2020, ke hoach tai chinh 05 nam quoc gia giai doan 2016-2020, Ice hoach dau to cong trung han giai doan 2016-2020 da duoc cap có tham quyen quyet dinh va phi' hop vOi muc tieu, nhiem vu chu yeu dm 130, ca quan, don vi trong giai doan 03 nam ke hoach; dam bao nguyen tac chi ban hanh chinh sach chi thuc skr can thiet va có nguon luc dam bao, khong ban hanh cac chinh sach thu lam giam thu ngan sach, trir cac chinh sach thu phai thkrc hien theo cac cam ket hed nhap.

3. Viec 14p, bao cao, tong hop va trinh ke hoach tai chinh - NSNN 03 nam 2018-2020 duqc tien hanh dOng thOi vOi qua trinh lap du town NSNN nam 2018, sir dung so du kien du toan thu, chi NSNN nam 2018 lam co so xac dinh ke hoach thu, chi NSNN cho 02 nam 2019 va nam 2020.

Dieu 15. L4p ke ho#ch thu NSNN

1. Ke hoach thu NSNN 03 nam 2018-2020 quoc lap ten co set du kien du town thu NSNN nam 2018 va mirc, tang truemg thu du kien cho nam 2019, nam2020 theo quy dinh tai khoan 2 Dieu nay; dam bao nguyen tac moi khoan thu tix thue, phi, le phi va cc khoan thu khac theo quy dinh phai &roc tong hop, phan anh day du vao can doi NSNN theo quy dinh cua Luat NSNN.

2. TS, le tang truang thu du kien cho nam 2019, nam 2020 dugc xac dinh theo dimg chinh sach, the de) thu NSNN hien hanh, dOng thOi tinh den:

a) 1Cha nang phat trien kinh to ca nuoc, timg nganh nghe, linh Nruc va dia phuang ton* nam 2019 va nam 2020; cac yeu to thay doi ve nang luc dau tu, phat trier) san xuat kinh doanh va boat dOng thuong mai, xua't nhap khau cua tong Warn; cac yeu to tac dOng dm qua trinh hOi nhap quoc te.

b) Cac yeu to du kien lam tang, giam thu do dieu chinh chinh sach thu, bO sung me). rOng co ser tinh thue va thuc hien 10 trinh cat giam thue quan theo cam ket hOi nhap den nam 2020.

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c) Tac dOng tir vi8c dieu chinh gia cac dich vu su nghi8p ding theo 10 trinh ket cau du chi phi vao gia dich vu sty nghi8p ding quy dinh tai Nghi dinh so 16/2015/ND-CP va cac Nghi dinh ve to chu doi von cac dam vi su nghi8p ding 14 trong timg linh vuc.

Tre'n ca sor do, phAn d'Au nam 2019, nam 2020 tSf 18 huy dOng tir thue, phi vao NSNN so veri GDP binh quan xap xi 21%/nam; loai trir yeu cetz, thay d6i chinh sach, thu not dia (khong k8 thu tir dau this), thu tien sir dung dat, thu co tirc va lai nhu4n con lai, thu XSKT) tang binh quan Vol thieu 13-15%/nam, thu tir hoat gong xuat nh4p khau tang binh quan 5 - 7%/nam. Mirc tang thu cu the dm timg, dia phuang thy theo dieu kien, d4c diem va phu hap vOi tkic dO tang truerng kinh to tren dia ban cua timg dia phuang.

3. Dkii yeti cac khoan thu phi, 18 phi nOp ngan sach va de lai chi theo quy dinh, cac bO, ca quan trung uang va dia phuang can cu ski du kien thu nam 2018 d8 xay dung ke hoach thu nam 2019, nam 2020 phi' hap, tich cuc, cu the theo timg khoan thu phi, 18 phi (s6 thu, so dugc de lai chi theo ch8 dO chi tiet cac linh vuc chi tuang ung, ski nOp NSNN);

4. D6i von cac khoan thu h9c phi, gia dich vu y te, dich vu su nghi8p khong thuOc danh muc phi va 18' phi, cac khoan thu chuyen sang ca the gia dich vu khOng thuc nguon thu NSNN, cac bO, ca quan trung uang va dia phuan 14p k8 hoach thu va xay dung phuang an sir dung de giri ca quan co thArn quyen giam sat va tiep tuc thuc hi8n ca the tao nguon tir khoan thu nay de cal each tien luang theo quy dinh.

Dieu 16. La, p ke ho#ch chi NSNN 03 nam 2018 — 2019 ciia cac bo, co quan trung trang va co quan, don vi cap tinh

1. Ke hoach chi NSNN 03 nam 2018-2020 dm cac bO, ca quan trung uang va ca quan, dan vi o cap tinh duac lap tren ca so du kien du toan chi NSNN nam 2018 va trIn chi ngan sach nam 2019, nam 2020 do ca quan co tham quyen thong bao cho timg ca quan, dan vi va trLi chi cac CTMTQG, CTMT nam 2019, nam 2020 do ca quan co thim quyen thong bao cho cac bo, ca quan quan ly CTMTQG, CTMT; dong th6i, xic dinh kha nang giam chi thiximg xuyen cac linh vuc su nghi8'p nam 2019, nam 2020 theo 10 trinh thuc hi8n tinh dung, tinh du chi phi vao gia dich vu su nghi8p ding theo quy dinh tai Nghi dinh so 16/2015/ND-CP va cac Nghi dinh quy dinh ca the to chu cua dan vi su nghi8p ding 14p trong tong linh vuc.

2. Trong qua trinh xay dung du town chi NSNN nam 2018, cac bo, ca quan trung uang va ca quan, dan vi er cap tinh &Mg theri xic dinh chi tiet chi tieu ca so, chi tieu men dm bO, ca quan, dan vi minh nam du town 2018 theo quy dinh tai Dieu 5 va Dieu 6 Thong to ski 69/2017/TT-BTC dm BO Tai chinh de lam can cu xic dinh chi tieu ca ser, chi tieu mai va tong hap nhu cau chi DTPT, nhu cau chi thuimg xuyen trong ke hoach chi nam 2019, dam 2020.

D6i vai cac b() quan ly nganh, linh vuc ben canh vi8c,14p ke hoach thu, chi NSNN tong nam giai doan 2018-2020 (phan bk),truc tiop thuc hi8n), can tinh town dinh nhu cau kinh phi thuc hi8n cac ca che, chinh sach, nhi8'm vu dugc

28

cap c6 thdm quyen ban hanh timg nam cua giai doan 2018-2020, kern theo thuyet minh cu the can cu tinh toan.

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

a)D6i vai cac CTMTQG va CTMT da dugc Thu tuang Chinh phir phe duyet, cac bO, ca quan trung uang quan 15/ CTMTQG, CTMT can cir muc tieu, nhiem vu cua chtrcmg trinh, tong muc von, kinh phi da dugc duyet giai clop 2016-2020; von, kinh phi da b6 tri nam 2016, 2017, du kien du town nam 2018 va tran chi dugc thong bao; huong clan cac bO, co quan trung uang va dia phucmg lap ke hoach von, kinh phi thuc hien nam 2019, nam 2020.

b) D6i von cac CTMT chua dugc Thu tueing Chinh phit phe duyet, cac co quan quan 151 CTMT can cu Nghi quyet so 73/2016/NQ-CP ngay 26 thang 8 nam 2016 cita Chinh phu phe duyet chit truang dau to cac CTMT giai doan 2016 —2020, Quyet dinh s6 547/QD-TTg ngay 20 thang 4 nam 2017 dm Thit ttrOpg Chinh phir va cac ciuyet dinh giao von dau tu trung han con lai dm cap c6 tham quyen; not dung, tier' do tham dinh cac CTMT; chit &Ong xay dkmg phuang an ke hoach von, kinh phi thuc hien trong 03 nam 2018 — 2020, giri BO Tai chinh va BO Ke hoach va Ddu tu theo quy dinh.

4. Lap ke hoach chi cac chucrng,trinh, du an sir dung nguim von ODA (bao gOm ca von vay va vien trg), nguon von vay uu dai va vien trg phi chinh phit nuOc ngoai.

Can cir cac Hiep dinh vay ng, thoa thuan vien trg da ky yeti nha tai trg trong giai doan 2018 — 2020 va co the tai chinh cua chucmg trinh, du an; tren ca ,s6 du kien du town chi cac chucrng trinh, du an sir dung nguon von ODA, nguon von vay uu dai, nguon von vien trg phi chinh phu nuac ngoai nam 2018; cac bO, co quan trung uang, dia phurrng lap ,ke hoach chi cho cac chucmg trinh, du an nam 2019, 2020 tir nguon von ODA, von vay uu dai, nguon von vien trg phi chinh phit ntrac ngoai, trong do chi tiet von vay, von vien trg,Ichong hoan lai, von doi img cita,timg chucmg trinh, du va phir hgp veri tinh chat sir dung von (von DTPT va von sit nghiep) theo cac linh vuc chi tucmg img.

Dieu 17. La, p ke ho#ch tai chinh — NSNN 03 nam 2018-2020 dm cac tinh, thanh phi; trip thuc trung trang

Ben canh cac nOi dung c6 lien quan vescong tic lap ice hoach thu, chi NSNN 03 nam 2018-2020 quy dinh tai Dieu 15, Dieu 16 Thong tu nay, viec ke hoach tai chinh — NSNN 03 nam 2018-2020 dm cac tinh, thanh ph6 ttvc thuc trung uang con phai chit y mot so not dung sau:

1. Can cu mix fiat, nhiem vu phat trien kinh to - xa hOi cua dia phtrang 05 nam 2016-2020 da dugc HOi dong nhan dan tinh quyet dinh va du kien muc tieu, nhiem vu phat trien kinh to - xa hoi cua dia phucmg nam 2018; tren co so du bao cua BO Ke hoach va Dau to ye toc dO tang truarng kinh to ca nuerc nam 2019, 2020; Uy ban nhan dan cap tinh chi dao Soy Ke hoach va Ddu tu du bao tinh hinh phat trien kinh to - x'a hOi teen dia ban dia phuong nam 2019, nam 2020, giri SO Tai chinh de lam can cu lap ke hoach tai chinh — NSNN nam 03 nam 2018 — 2020.

29

2. Can cir s6 thu dugc giao, pham vi thu NSNN theo quy dinh cua Luat NSNN va cac van ban htrang dan, du kien du town thu NSNN tren dia ban dia phuang nam 2018, Uy ban than dan cap tinh chi ciao So Tai chinh chit tri, ph6i hgp vai Cuc Thue, Cuc Hai quan dia phucmg va cac ca quan khac c6 lien quan a dia phuang lap ke hoach thu NSNN nam 2019, nam 2020, trong do:

Phan tich, danh gia cu the nhang tac d'9'ng tang,giam thu gin yen muc tieu phat trien kinh to - xa h8i va du kien trien khai cac chinh sach thu mai theo chucmgtrinh hanh d8ng cita Chinh phit thuc hien Nghi quyet 07-NQ/TW (Nghi quyet so 51/NQ-CP ngay 19 thang 6 ram 2017 dm Chinh phit) tren dia ban.

Xic dinh s6 thu NSDP dugc twang theo phan cap teen co sb quy dinh cua Luat NSNN va cac van ban twang dan. Rieng &Si vai khoan thu thu bao ve moi truOng doi 'yen xang dau san xuat trong nuoc va nhap khau tam xac dinh theo tY' le cua nam 2018.

Cac co quan, dan vi cap tinh du kien ngu6n thu phi, le phi cho nam 2019, nam 2020 theo quy dinh hien hanh tong hgp vao du toan thu ngan sach cac nam 2019, Warn 2020; lap Ice hoach ngu6n thu h9c phi, gia dich vu y te, gia dich vu su nghiep ding va cac khoan thu khac (neu co) theo 18 trinh tinh dung, tinh du chi phi vao gia dich vu su nghiep cong theo Nghi dinh 16/2015/ND-CP va cac Nghi dinh ve tu chit doi vai cac clan vi su nghiep ding lap trong tong link vuc, viec sir dung de cai cach Luang theo quy dinh, giri ca quan co tham quyen.

3. Tren co so du kien ngu6n thu tren dia ban, ngu6n thu cua dia phuang theo the d8 phan cap, tan bo sung to NSTW cho NSDP do co quan c6 tham quyen thong bao trong 03 nam 2018 - 2020; cac muc tieu, nhiem vu kinh to - xa h8i Warn 2019, nam 2020; du kien du town chi NSDP ram 2018; US, ban nhan dan cap tinh chi dao Sor Tai chinh chit tri, ph6i hop vai Soy Ke hoach va Diu tu, Uy ban nhan dan cap huyen va cac ca quan co lien quan khac a dia phuang lap ke hoach chi NSDP ram 2019 va Warn 2020, dam bao tru tien 136 tri du kinh phi thuc hien cac the dO, chinh sach, nhiem vu da dugc ban hanh va cam ket chi (bao gom ca chinh sach dac thu do HOi diing nhan clan cap tinh quyet dinh); xac dinh nhu cau b6 sung c6 muc tieu tir NSTW doi yen' cac the dO, chinh sach cua Trung uang cho tirng nam cua giai doan 2018-2020 theo quy dinh tai Quyet dinh s6 579/QD-TTg; doi vai cac nhiem vu chi mai cita dia phuang trong tong nam cua giai doan 2018-2020, bo tri theo thir tu tru tien de thuc hien cac muc tieu, nhiem vu kinh to - xa h8i trong tam cita dia phuong, trong pham vi kha nang nguon Luc timg nam 2018-2020.

Chu dOng bo tri cac nguon filet icim 10% chi thu mg xuyen (khong ke tien luang va cac khoan c6 tinh chat tien Luang); 50% tang thu NSDP hang nam theo the d8, , thu dugc de lai theo che d8 phit hop vai 18 trinh.ket cau chi phi vao gia, phi dich vu su nghiep ding theo Nghi dinh s6 16/ND-CP de thuc hien cai cach tien luang theo quy dinh.

30

4. Viec lap ke hoach so bai chi/bai thu, vay va tra ng cua NSDP cac nam 2019, 2020 thuc hien theo &mg quy dinh cua Luat NSNN, Nghi dinh so 45/2017/ND-CP cua Chinh phu N/A Thong to so 69/2017/TT-BTC cua BO Tai chinh huong an lap ke hoach tai chinh 05 nam va ke hoach tai chinh - NSNN 03 nam va theo cac quy dinh ve lap ke hoach so bai chi/bai thu, vay va tra ng cua NSDP nam 2018 quy dinh tai khoan 3, edieu 13 Thong tu nay, dam bao mire nogn vay cua dia phuong vao th6i diem cuoi tirng nam khOng vtrat gioi han theo quy dinh.

Chtrung IV

TO CH irc THVC HIEN

Dieu 18. Trach nhi@n cua cac 139, co quan trung trang va cac dia phtrong

1. Trach nhiem cua cac ba, ea quan trung uong va Uy ban nhan dan cac tinh, thanh pha truc thukc trung trunk, thgc hien theo quy dinh cua LOt NSNN va cac van ban huong d'Iri bthucrhien va quy dinh tai cac khoan 2, 3, 4, 5 Dieu 17 dm Nghi dinh so 45/2017/ND-CP ngay 21 thang 4 nam 2017 cua Chinh phu.

2. Trach nhiem cua cac ba, ca quan quan ly cac CTMTQG va cac CTMT

a) Tren co so so kiem tra dugc giao, huong clan cac 134, co quan trung uong va cac dia phuang lien quan lap du toan thgc hien CTMTQG, CTMT nam 2018 va giai doan 2018-2020, girt BO Tai chinh, BO Ke hoach va DAu to tnrOc ngay 20 thang 7 nam 2017.

b) Tong h9p du Wan timg CTMTQG, CTMT &roc giao quart ly va 14p phtrang an phan bo du toan chi nam 2018, timg nam cua giai dog' 2018-2020 doi voi timg 134, co quan Trung uong va timg tinh, thanh pho truc thuOc Trung uong girl BO Tai chinh, BO K8 hoach va Dau to theo quy dinh.

Dieu 19. Ve bieu mau lap va bao can dty toan NSNN nam 2018 va ke hoach tai chinh — NSNN 03 nam 2018 - 2020

1. DOi voi du toan nam 2018: alp dung mau bleu quy dinh tat Thong tu so 342/2016/TT-BTC ngay 30 thang 12 ram 2016 dm BO Tai chinh quy dinh chi tiet va htrOng dan thi hanh mot so dieu cua Nghi dinh so 163/2016/ND-CP va cac mau bieu so 01, 02, 03 ban hanh kern theo Thong tu nay.

2. D6i yeti ke hoach tai chinh - NSNN 03 nam 2018-2020: dp dung cac mau bieu to s9 01 den so 06 va mau bieu tir so 12 den so 18 ban hanh kem theo Thong to so 69/2017/TT-BTC cua B9 Tai chinh huong dan lap ke hoach tai chinh 05 nam va ke hoach tai chinh - NSNN 03 nam.

Dieu 20. Dieu khoin thi hanh

31

KT. BO TRUYING TRUbliG

uynh Quang, Hai

1. Thong to nay c6 hieu luc thi hanh ice tir ngay 25 thang 8 nam 2017. NOi dung, quy trinh va thiyi gian lap du toan NSNN nam 2018 va ke hoach tai chinh —NSNN 03 nam 2018-2020 dugc thuc hien theo quy dinh cua Luat NSNN nam 2015 va huemg &an tai Thong to nay.

2. Trong qua trinh xay dung du toan NSNN nam 2018, ke hoach tai chinh —NSNN 03 nam 2018-2020 neu co nhfing chinh sach the dO mai ban hanh, BO Tai chinh se co thong bao huang dAn b6 sung; n6u phat sinh vugng mac trong cong tac to chirc thuc hien, de nghi cac bO, ca quan Trung ucmg, dia phuang, tap down kinh

tong cong ty nha nub c phan anh 1.4 BO Tai chinh cue kip thoi xir 1$/./

Nai nhtin: - Thu Wang, cac Pho Thu Wong Chinh phis; - Van phong Trung ucmg Ding va cac Ban ciia Dang; - Van phong Qu8c h8i; - Van phong Chu tich nuac; - Van phong Tong bi thu; - Kiem toan nha fluor; - Cac B4), car quan ngang 138, co quan thu8c CP; - Vien Kiem sat nhan dan toi cao; - Toa an lit 'Ian dancao; - Hoc vien Chinh tri Q114C gia H6 Chi Minh; - UBTW M4t trasn To quec Viet Nam; - Co quan Trung uong cua cac doin the; - HDND, UBND cac tinh, thanh phe trkrc thu8c Trung uong; - Sa Tai chinh, Cpc Thue, Cuc Hai quan, KBNN cac tinh, thanh phe trkrc thu8c Trung Iran; - Cac Tap down kinh te, T6ng cong ty Nha mrac; - Cpc Kiem tra van ban - B8 Tu phap; - Cling bao; - Website Chinh phii; - Website BO Tai chinh; - Cac don vi thuc B8 Tai chinh; - Ltru: VT, Vu NSNN. (cool,)

32

UBND TINH, THANH PHO ... MAU BIEU se) of

HOACH Gal NGAN VON VAY NAM 2018 CUA CAC D' AN ODA VA VAY It.J DAI TU NGUON CHINH PHU VAY VE CHO VAY LAI

Don vi: Trieu

STT Chuang trinh, (Iv an Thiri gian thtp hien theo Hi.ep dinh clã 14 ket

Tang so van vay theo Hip dinh

a 14 ket

A A A Tong so von

0

Ke hoych giii ngfin van vay nam 2017 Ke hoach giii

^ A ngan von vay 2018 vay 1 nam Dyr toin giao

nam 2017 (1) Mk thuc MO 2017

1 2 3 4 5 6 7 8

1

2

3 - -

Tong so

Chuang trinh/Du an

Chuang trinh/Dkr an

Chuang trinh/Du an

— --- --

Chi chti: (1) Theo dank muc chttang trinh, du an to nguein Chinh phri vay 14 cho vay lyi B9 Tai chink giao tyi Quyit dinh so 2577/QD-BTC ngdy 29/11/2016

ngay..... than ....nam 2017 TM. US, ban nhan dan tinh, Minh phtS...

Chu tjch

UBND TINH, THANH PHO

MAU Btu s6 02

D1J KIEN NGUON THI/C HIEN CAI CACH TIEN LUONG NAM 2017 CON DUDE THIJC HIEN ow CHINE SACH AN SINN XA HQI DO TRUNG UONG BAN HANH NAM 2017

Dan Tri"Ou

s6 TT

NOi dung Kinh phi

1 2 3 A NHU CAU VA NGUON UAW H1tN CCTL NAM 2017

NGUON THIX HIEN CAI CACH TIEN LUONG NAM 2017 I

1 50% tang thu NSDP (khOng ke tang thu tin sil dung dit) thuc hi0 narn 2016 so du town Thu tutmg Chinh phil giao nam 2016:

2 S6 tiet kiOnt 10% chi thutmg xuyen du town nOm 2017

3 S6 thu de 1ai don vj

a T6ng s6 thu hoc phi nOm 2017

S6 thu 40% duqc trich de Lai dan vj de thuc hien chi dO nen luong m6i

b TAng s6 thu vien phi nam 2017

Thong de: Chi phi thu (thu6c, mau djch truyen):

S6 thu 35% duqc trich de 1ai dan vj de thuc hien chi dO din Luang meci

c T6ng s6 thu sit nghiep Mac

4 Ngu6n thuc hien CCTL 2016 chua str dung het chuyen sang 2017

II NHU CAU KINH PHI TANG THEM THVC MEN WIC LUONG CO SO 1,3 TIUEU BONG/MANG vA cAc L04\1 PHIJ CAP"A Nr.... 2017

a Quy nen luting, phv cep tang them d6i voi can bit cong ch6c khu Arc hanh chinh, su ng,hiep b Quy Luang, phv cep tang them d61 yen can bit chuyen trach vat Ong chile clip xa c Hog dung phi tang them d6i voi dvi bit% hOi d6ng nhOn den cac cap d Quy trq clip tang them d6i v6i can bit xS nghi viec huong trq clip hang thang theo ND

e Kinh phi tang them de thuc hien chi dO d6i WA can b0 khong chuyen Mich cep x11, th8n vat t6 dOn ph6 theo Nghj djnh s6 29/2013/ND-CP

f Kinh phi thuc hien cac chi du phu cap, trq clip Idnic (neu c6)

III CHINE LECH NHU CAU VA NGUON THVC MEN CCTL 2017

1 PhAn thieu ngu6n nein sach trung wmg h8 trq

2 NguOn thuc hien cal catch tier Luang con du

B NHU CAU MD PHI TIDIC HIEN CAC CHINH SACH AN SINN XA HQI TANG THEM SO VOI SO BO 'n 4 CAN uv INSDP NAM 2017

C A,., PHAN NSTW HO TRQ TOI DA THI/C HIEN CAC CHINE SACH AN SINN XA HQI TANG THEM SO

SO .... ..i., ..j.

Van BO am CAN vuI NSDP NAM 2017 (1)

D NGUON KINH PHI THIIC HIEN CCTL NAM 2017 CON DU DE CHI TRA TRAY PHAN NSTW HO TRQ MIX HIEN CAC CHINE SACH AN SINH XA HQI (2)

E -

NGUON KINH PHI THI/C MEN CCTL NAM 2017 CON DU" SAU KHI DAM BAG CAC CHINH SACH AN SINH XA 1101 (III-2-C)

—

Ghi chit: (1) C=B x ty ie (%) NSTW h6 trq toi khoan 1 Dieu I Quyet djnh s6 579/QD-TTg ngay 28/4/2017 cua Thu tu&ng Chiral phO.

(2) Bang C trutimg hqp 111.2>C; bang 111.2 truting hgp 111.2<C

ngay thang ...ram 2017 TM. lly ban nhin din tinh, thinh ph‘...

Chti tich

UBND TtNH, THANH PH0 ... MAU BlEU SO 03

TONG HciP KINH PHI THVC HICN CAC CHiNH SACH, CHE DO NAM 2016, 2017 VA KIEN NHU CAU KINH PHI NAM 2018

Dan vi: Trieu d6ng

SIT Chink sick, chi 40

Thyt hits elm 2016 nth blob tbye bite alai 2017 Dy kiln nhn cia kinh phf thyc hifn aim 2018

S6 d6i twrig

Kiab phi thr bite

Sd d6i tam

Nba can blab pbf

SS kinh phi di b6 tri Sd kinh phi con thau

S6 blob phi ebn

(au e6)

S6 ddi wpm

Nbo tin blab phi rally Tdmg

S6 blab phi di b6 tri S6 kink phi coo Mita

S6 blab

TIC A

Bao gain

ling s6 NSTW dr

Tr.. d6

Ting $6

Bao gam

a

Troog clb

Bd trf troag chi cis ddi NSDP (Diu

c6)

bb nag c6 mot

tits

NSDP h6 try

NSDP

B6 tri troag chi do d6i NSDP (au

c6)

NSDP NSTW hd try

NSDP

pbf eon dr (ado

c6)

1 2 3 4 5 6 7 $ 9 10 11 12 13 14 IS 16 17 18 19 20 21 22 23

I

-

2

Tbag Oft

Clash sada.- ,

Childs sich..-

Ghi - Mat chink stick 110 ngiti dja phyong cd kiln thuyIt mink chi tilt limo a tuvng mi deco chi de quy stink (him then ben photo Quylt dish do chi ctia UBND dish). - D61 tuvng h(1 nghio thirc hien cdc chink stick xdc dinh then din chi Mu nh1lp then quy stink tai Win bdn sd 9855/VPCP-XGVX may 16/11/2016 cita Von pitting Chink phi.

. thing ....elm 2017

TM. ut baa obis din tialt, than!' ph6...

Chi tieb