Ng\u00e0y 24\/05\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 52\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 08\/2016\/TT-BTC ng\u00e0y 18\/01\/2016 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Th\u00f4ng t\u01b0 s\u1ed1 108\/2016\/TT-BTC ng\u00e0y 30\/06\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 08\/2016\/TT-BTC ng\u00e0y 18\/01\/2016. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 10\/07\/2018.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 52\/2018\/TT-BTC \u0111\u00e3 c\u00f3 nh\u1eefng s\u1eefa \u0111\u1ed5i, b\u1ed5 sung \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:
\n1. M\u1edf r\u1ed9ng ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh:
\nTr\u01b0\u1edbc \u0111\u00e2y, m\u1ed9t s\u1ed1 d\u1ef1 \u00e1n c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c bi\u1ec7t (c\u1ee5 th\u1ec3 g\u1ed3m: c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf x\u00e3 h\u1ed9i c\u1ee7a c\u00e1c huy\u1ec7n ngh\u00e8o; c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3 v\u00e0 c\u00e1c d\u1ef1 \u00e1n do c\u1ea5p x\u00e3 l\u00e0m ch\u1ee7 \u0111\u1ea7u t\u01b0; c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c k\u1ebf ho\u1ea1ch b\u1ea3o v\u1ec7 v\u00e0 ph\u00e1t tri\u1ec3n r\u1eebng, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng v\u1ed1n tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7) \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 ri\u00eang. Tuy nhi\u00ean, hi\u1ec7n nay t\u1ea5t c\u1ea3 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng v\u1ed1n t\u1eeb ngu\u1ed3n Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd chung.
\n2. B\u1ed5 sung quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh \u0111\u1eb7c th\u00f9, c\u1ee5 th\u1ec3 l\u00e0:
\nTh\u00f4ng t\u01b0 s\u1ed1 52\/2018\/TT-BTC quy \u0111\u1ecbnh c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f4ng tr\u00ecnh b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc do c\u00e1c b\u1ed9, ng\u00e0nh v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 ki\u1ec3m so\u00e1t v\u1ec1 t\u00ednh ph\u00f9 h\u1ee3p, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ch\u1ee9ng t\u1eeb r\u00fat v\u1ed1n v\u00e0 chuy\u1ec3n ti\u1ec1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0. C\u00e1c c\u01a1 quan v\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ki\u1ec3m so\u00e1t n\u1ed9i dung thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 c\u1ee7a d\u1ef1 \u00e1n.
\n3. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng:
\nTh\u00f4ng t\u01b0 s\u1ed1 52\/2018\/TT-BTC quy \u0111\u1ecbnh b\u1ed5 sung m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc t\u1ea1m \u1ee9ng v\u1ed1n nh\u1eb1m t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t c\u00f4ng t\u00e1c thu h\u1ed3i t\u1ea1m \u1ee9ng, do nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u kh\u00f4ng quay l\u1ea1i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thu h\u1ed3i h\u1ebft s\u1ed1 v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng v\u00e0 t\u1ea5t to\u00e1n t\u00e0i kho\u1ea3n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc do gi\u00e1 tr\u1ecb thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh ch\u01b0a \u0111\u1ea1t t\u1edbi 80% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, m\u1eb7c d\u00f9 nh\u00e0 th\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n g\u1ea7n h\u1ebft gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.
\nNh\u01b0 v\u1eady c\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 s\u1ed1 52\/2018\/TT-BTC \u0111\u00e3 c\u00f3 nh\u1eefng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quan tr\u1ecdng, qua \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea9y nhanh ti\u1ebfn \u0111\u1ed9 gi\u1ea3i ng\u00e2n v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u1ee7a Ch\u00ednh ph\u1ee7, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan t\u00e0i ch\u00ednh t\u1eeb Trung \u01b0\u01a1ng t\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 24\/05\/2018, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 52\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 08\/2016\/TT-BTC ng\u00e0y 18\/01\/2016 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Th\u00f4ng t\u01b0 s\u1ed1 108\/2016\/TT-BTC ng\u00e0y 30\/06\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t […]<\/p>\n","protected":false},"author":6,"featured_media":5805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/5804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=5804"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/5804\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/5805"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=5804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=5804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=5804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}