{"id":585,"date":"2018-04-01T10:33:43","date_gmt":"2018-04-01T10:33:43","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/mot-so-quy-dinh-ve-bao-cao-tai-chinh-nha-nuoc"},"modified":"2018-04-01T10:33:43","modified_gmt":"2018-04-01T10:33:43","slug":"mot-so-quy-dinh-ve-bao-cao-tai-chinh-nha-nuoc","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/mot-so-quy-dinh-ve-bao-cao-tai-chinh-nha-nuoc","title":{"rendered":"M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"

Ng\u00e0y 14\/03\/2017, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2017\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2017\/N\u0110-CP) v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. N\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: <\/span><\/span><\/span><\/p>\n

1.      B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/b> l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n; n\u1ee3 ph\u1ea3i tr\u1ea3; ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o. (T\u01b0\u01a1ng t\u1ef1 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a Doanh nghi\u1ec7p v\u00e0 c\u0169ng c\u00f3 c\u00e1c n\u1ed9i dung: T\u00e0i s\u1ea3n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, Ngu\u1ed3n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc)<\/b><\/span><\/span><\/span><\/span><\/p>\n

2.      B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/b> l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu nh\u1eadp, chi ph\u00ed v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh trong k\u1ef3 b\u00e1o c\u00e1o. (T\u01b0\u01a1ng t\u1ef1 b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Doanh nghi\u1ec7p v\u00e0 c\u0169ng c\u00f3 c\u00e1c n\u1ed9i dung: Thu nh\u1eadp c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, Chi ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc)<\/b><\/span><\/span><\/span><\/span><\/p>\n

3.      B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/b> l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, bao g\u1ed3m c\u00e1c lu\u1ed3ng ti\u1ec1n thu v\u00e0o, c\u00e1c lu\u1ed3ng ti\u1ec1n chi ra t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o; s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 b\u00e1o c\u00e1o c\u1ee7a Nh\u00e0 n\u01b0\u1edbc tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c ph\u1ea1m vi t\u1ec9nh. (T\u01b0\u01a1ng t\u1ef1 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a Doanh nghi\u1ec7p)<\/b><\/span><\/span><\/span><\/span><\/p>\n

4.      Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc<\/b> \u0111\u01b0\u1ee3c l\u1eadp \u0111\u1ec3 gi\u1ea3i th\u00edch v\u00e0 b\u1ed5 sung c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc, t\u00ecnh h\u00ecnh l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c ho\u1eb7c m\u1ed9t t\u1ec9nh. (T\u01b0\u01a1ng t\u1ef1 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a Doanh nghi\u1ec7p)<\/span><\/span><\/span><\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2017\/N\u0110-CP ban h\u00e0nh <\/span>l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn, tri\u1ec3n khai, th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc nh\u1eb1m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc to\u00e0n qu\u1ed1c v\u00e0 t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 h\u1eefu hi\u1ec7u gi\u00fap cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 n\u01b0\u1edbc ng\u00e0y c\u00e0ng minh b\u1ea1ch, hi\u1ec7u qu\u1ea3 h\u01a1n; \u0111\u1ed3ng th\u1eddi gi\u00fap cho nh\u00e2n d\u00e2n v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 ki\u1ec3m tra, gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 n\u01b0\u1edbc trong t\u1eebng n\u0103m t\u00e0i ch\u00ednh.<\/span><\/span><\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2018 v\u00e0 B\u00e1o c\u00e1o T\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c l\u1eadp theo s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh n\u0103m 2018.<\/span><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 14\/03\/2017, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2017\/N\u0110-CP (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2017\/N\u0110-CP) v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13 quy \u0111\u1ecbnh v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc. N\u1ed9i dung […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-585","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/585","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=585"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/585\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}