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So TM CHNI-I Tit41-1 LAO CAI
CONG VAN DEN SO1
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BO TAI CHINH CONG HOA X.A HQI CHU NGHIA VI$T NAM
DOc 14p - Ttr do - H#nh phtic
S6: 69/2017/TT-BTC Ha NOi, ngay 07 thong 7 nam 2017
THONG T1f
Htro•ng don lap ke ho@ch tai chinh 05 nam va Ice ho#ch tai chinh - ngfin sach nha nttirc 03 nam
Can cu Ludt to chik Chinh phzi ngay 19 thong 6 norm 2015;
Can cu Luat ngein sach nha mak ngay 25 thong 6 nam 2015;
Can cu Nghi guy& se: 343/2017/UBTVQH14 ngay 19 thong 01 nam 2017 aux ely ban thtzerng vy Quac hOi quy Binh viec lap, th ?dm tra, quyet Binh ke hogch tai chinh 05 neon quoic gia, ke hogch oiciu tit cong trung horn 05 nam Tick gia, ke hogch tai chinh — ngein sach nha mak 03 nam quoc gia, du toan ngein sach nha ?mac, phtrang an phan bo ngein sach trung wang va phe chuein quyet town ngein sach nha nu& hang nam;
Can czi• Nghi clinh so 163/2016/ND-CP ngay 21 thcing 12 nam 2016 ciza Chinh phez quy clinh chi tiett thi hanh mat so dieu czta Luat ngein sach nha »troy;
Can cti• Nghi clinh so 45/2017/ND-CP ngay 21 thcing 4 nam 2017 czia Chinh phzi quy clinh chi tiet lap ket hogch tai chinh 05 nam va ke hogch tai chinh — ngein sach nha nu& 03 nam;
Can c4. Nghi clinh so 31/2017/ND-CP ngay 23 thong 3 nam 2017 cria Chinh phii ban hanh Quy ch'd lap, th iam tra, quyet clinh ke hogch tai chinh 05 nam clia phumg, ke hogch clan to cong trung han 05 nam clia phuang, ke hogch tai chinh - ngein sach nha ,nztoc 03 nam phyang, du town va phan ba ngein Rich phyang, phe chuorn quyet town ngein sach dia phwang hang nam;
Can czi• Nghi clinh se; 215/2013/ND-CP ngay 23 thcing 12 nam 2013 ciia Chinh phzi quy clinh chtiv neing, nhiem vy, quyen hgn va ca eau to chlic clia BO Tai chinh;
Theo de3 nghl ciza Vu truy'rng Vu Ng an sach nha nzt6c;
BO truang BO Tai chinh ban hanh Thong to huong den lap ke hogch tai chinh 05 norm va ke hogch tai chinh - ngan Rich nha nwoc 03 nam.
Chuang I NHVNG QUY DINH CHUNG
Dieu 1. Phum vi lieu chinh
Thong tu nay huang d'an rap ke hoach tai chinh 05 nam va ke hoach tai chinh - ngan sach nha nuac 03 nam theo quy dinh tai Nghi dinh so 45/2017/ND-CP ngay 21 thang 4 nam 2017 cua Chinh phi). quy dinh chi fi let lap ke hoach tai chinh 05 nam va ke hoach tai chinh - ngan sach nha nuac 03 nam.
Dieu 2. Doi ttrumg ap dung
1. Thong tu nay ap dying doi vai cac d6i tucmg quy dinh tai khoan 1 Dieu 2 Nghi dinh so 45/2017/ND-CP cua Chinh
2. Cac ca quan, to chirc quan he Ichong thuang xuyen voi ngan sach nha nuac Ichong thu6c dOi tugng ap ding dm Thong tu bao g6m:,ca quan,,to chirc ducic ngan sach nha nuac ho trg mgt lan hay (tat hang cung cap san pham, dich vv ding ich; cac to chirc chinh tri xa h6i - nghe nghiep, to chirc xa h6i, to chirc xa h6i — 4he nghiep dugc n4an sach nha nuac ho trot theo nhiem vu nha nuac giao; cac to chirc kinh to va to chile tai chinh ducic nha ntroc dau tu, ho tror von theo quy dinh cua phap luat.
Dieu 3. Trill chi ngfin sach
Tran chi ngan sach cho cac b4, ca quan trung Iran va ca quan, dan vi cap tinh trong ke hoach tai chinh - ngan sach nha nuac 03 nam theo guy dinh tai khoan 5 Dieu 3 Nghi dinh so 45/2017/ND-CP cua Chinh phu bao gom tan chi theo ca cau chi dau tu phat trien, chi thu6ng xuyen va chi tit theo tirng linh v‘rc chi ngan sach nha nuac quy dinh tai khoan 3 Dieu 3 Nghi dinh so 163/2016/ND-CP dm Chinh phu.
Dieu 4. TrAn chi cho chtrang trinh muc tieu co& gia, chtrang trinh muc Wen va tran NI sung tir ngan sach trung acing cho ngfin sach dia phircrng
1. Tear' chi cho chuang trinh mvc tieu qu6c gia, chuang trinh mvc tieu trong ke hoach tai chinh - ngan sach nha nuac 03 nam la giai han chi ngan sach nha nuac de thvc hien cac chucmg trinh do ca quan c6 tha.m quyen thong bao cho cac B6, ca quan guar' ly chuang trinh mvc tieu quOc gia, chuang trinhi mvc tieu trong th&i gian 03 nam ke hoach, chi tit theo timg nam va theo co cau chi dau tu phat trier', chi thuOng xuyen va theo timg link vkrc chi ngan sach nha nuac quy dinh tai khoan 3 Dieu 3 Nghi dinh so 163/2016/ND-CP cua Chinh
,2. Tear' b6 sung tir ngan sach trung uang cho ngan sach dia phuang la giai han bo sung ngan sach tir ngan sach trung uong cho ngan sach timg tinh, thanh pith trkrc thu6c trung ucmg do ca quan ca tham 9uyen thong bao trong thai gian 03 nam ke hoach, chi tier theo tong nam; bao gom tran bo sung can doi va tran bo sung có mvc tieu.
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Dieu 5. Chi tieu ca so• Chi tieu ca so la nhu cL chi ngan sach nha nuac dm co quan, don vi de
thkrc hien cac nhiem vv, hoat dOng, the c10, chinh sach theo quy dinh tai Ich?an 6 Dieu 3 Nghi dinh so 45/2017/ND-CP cua Chinh phit, chi tiet theo chi dau tu phat trien, chi thuiyng xuyen va theo tong linh vkrc chi ngan sach nha nuac quy dinh tai lchoan 3 Dieu 3 Nghi dinh so 163/2016/ND-CP cua Chinh phu, trong do:
1. Chi dau to phat den ca se( la t6rv, nhu cL von dau tu phat trien nguonngan sach nha,ntroc (bao von trai phieu Chinh von dau tir nguon thu xo so kien thiet va von vay nuac ngoai theo quy dinh) cho cac chuang trinh, du an da duqc ca quan co tham quyen phe duyet, duqc bo tri (hoac cam ket 136 tri) trong ke hoach dau tu cong trung han 05 nam nguon ngan sach nha nuac, dang trien khai va se tiep tvc thvc hien trong thOi gian 03 nam ke hoach; cu the Om:
a) VO'n thanh toan ng d9ng xay dung ca ban nguon von ngan sach nha nuac theo quy dinh den het Ice hoach nam truac chua bO tri dtrqc nguon de thanh tan;
b) VOn thu h6i cac khoan img truck du toan de day nhanh tien d6 cac du an dang thkrc hien theo quy dinh tai Dieu 37 Nghi dinh so 163/2016/ND-CP cua Chinh phii;
c) V6n dau to cho cac du an chuyen tiep, cac du an khai cong mai,trong nam hien hanh va tiep tvc thirc hien trong nam tiep theo, bao ca von &I img cho cac chuong trinh, du an sir dung von ho trq phat trien chinh thirc (ODA) va van vay uu dai ctia cac nha tai trq nuac ngoai theo Wen d6 thirc hien, giai ngan von nuac ngoai; von nha nuac (long Op de dau tu cac du an theo hinh thirc doi tac cong - to (PPP);
d) V6n thtrc hien cac khoin chi dAu tu phat trier' khac theo quy dinh cua phap lust.
Vi du 1: Xac dinh chi dau to phat trien ca so trong ke hoach tai chinh - npn sach nha nuac 03 nam 2018 - 2020 dm ca quan A, biet rang cac thong tin ve Ice hoach dau tu cong trung hart nguon ngan sach nha nuac giai clop 2016 -2020 da giao cho co quan nay tai thOi diem xay dung ke hoach nhu sau:
(i) Tiep tuc thgc hien Du an I da bat dau tir nam 2016, du kien ket thilc nam 2019, vai tong mirc dau to duqc duyet la 20 tS, d6ng, ba tri deu hang nam la 5 tS, dOng/nam;
(ii) Thkrc ,hien an II, yeti tong mirc dAu tu 20 tS, d6ng, thOi gian thi ding 24 thang bat dau tir nam 2017, trong do von ke hoach nam 2017 da giao la 8 tj, dong;
, (iii) Thkrc hien Du an III tir ngu6n vay uu dai Ngan hang The giai (WB): bat dau tir nam 2017 va ket thiic vao nam 2020, vai tong von vay la 80 tS, d6ng, trong do du kien von giai ngan nam 2017 khoing 5 tS, &mg, Warn 2018 khoang 25 tS/ dong, nam 2019 khoang 35,tS, dong va nam 2020 khoang 15 tS, d6ng. VOn doi img trong nuac (bang tien) de thvc hien Du an du kien 8 tS, d6ng, b6 tri phu h9p vai tien do giai ngan von vay uu dai, trong do nam 2017 khoang 500 trieu
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Ong, nam 2018 khoang 2,5 tS, Ong, nam 2019 khoang 3,5 tS, &Ong, nam 2020 khoang 1,5 t51 dOng;
(iv) Thanh toan ng kheii lugng dAu to hoan thanh tir nam 2014 nhung den nam 2017 van chua dugc bo tri dy toan de tra ng (khoang 15 t5, dtmo); nay theo chu tnrcrng z ua 1:1y ban thu&n vu Quoc hOi, dugc uu tien bo tri von ke hoach nam 2018 a thanh toan dirt diem ng.
Vai du lieu neu ten thi ,chi du to phat trien co se linh vkrc hoat Ong kinh to dm co quan A trong ke hoach tai chinh - ngan sach nha nu& 03 nam 2018 — 2020 se la:
Dan vi: tri u don
TT
DuDixDerSO .16c thkrc
hien rift 2017
toan nam 2018
kien flan' 2019
kien nam 2020
Chi du tir Oat hien ca s6 18.500 59.500 43.500 16.500
1 Thanh toan ng XDCB 15.000 2 Du an I 5.000 5.000 5.000 3 Dy an II 8.000 12.000
4 Du an III 5.500 27.500 38.500 16.500
- Von vay WB 5000 25.000 35.000 15.000
- Von clOi 4.ng trong nuac 500 2.500 3.500 1.500
2. Chi thkrOng xuyen ca soy la tong nhu cau kinh phi thkrc hien cac nhiem vu, hoat Ong, the chinh sach da dugc bo tri trong du toan ngan sach ram truck, dang trien khai va tiep tyc thuc hien trong thoi gian 03 nam ke hoach; dugc xac dinh bang so du kien kinh phi thuerng xuyen cua nam lien truac nam ke hoach va bu trir (cOn ho4c trir) cac yeu to dieu chinh chi tieu thuemg xuyen co so cua nam d6, bao
a) Bien Ong (tang, giam) ve chi phi tien Krung, tien ding, cac loci phy cap va cac Ichoan dang g6p theo lucmg cua nguari huang luang khi dugc nang ba'c luang, chuyen ngach, cong chirc, vien chirc theo quy dinh phap luat c6 lien quan, dugc cap co tham quyen xac nh.an;
b) Bien dOng (tang, giam) cua doi tugng chi theo cac the dO, chinh sach do co quan c6 tham quyen ban hanh, dugc cap c6 tham quyen xac nhan;
c) Bien Ong (giam) cua cac nhiem vu, hoat Ong, the dO, chinh sach ket thuc, het hieu ,luc thi hanh, hay bi buOc phai cat giam du toan theo quyet dinh cila cap c6 tham quyen;
d) Thkrc hanh tiet kiem chi tieu thuong xuyen (giam) de danh ngutm tang cho cac nhu cau chi tieu mOi;
d) Cac khoan dieu chinh khac (neu co).
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Vi du 2: Xac dinh chi thuong xuyen co so trong ke ho4ch tai chinh - ngan sach nha nu& 03 nam 2018 - 2020 ciia co quan A, biet rang cac thong tin lien quan tai tiled diem xay dtmg ke hoach nhu sau:
(i) Dv town chi quan ljr hanh chinh nam 2017 dugc giao dm co quan la 6 tSr ding, trong do tong qu'y luang (bao Om lacing npch bac, lacing can 1)8 hop ding, phv cap va cac khoan don& Op theo lucmg theo mirc lacing ca so 1,21 trieu dong/thang) khoang 2,3 tS, ding, cac nhiem vv thuong xuyen con 10 (mua sam, sira chita lan tai san co dinh; doan ra nu& ngoai; (long gip nien Hem cho cac to chirc quOc te;...) khoang 3,7 tjr Tong;
, (ii) Bien the dtroc duyet cila co quan la 20 ngueri, bien the till:re CO mat den nam 2017 la 20 ngueri, so lao dOng hop ding dai han la 04 ngtrai. Du ki'en, giai dop 2017 den nam 2020, tong quSi lacing dm co quan tang 3%/nam do nang lacing ngach, bac thuong xuyen theo nien hp;
(iii) Giai doan 2016 - 2020, co quan phai ding nien liim cho cac to chirc quoc t6 theo mirc cam lc& la 80.000 USD/nam (thong ducmg 1,8 ty ding theo tS, gia nam 2017), bien d8 bien ding t'S, gia hang nam khoang +2%/nam,
(iv) Dv an mua sam tai san co dinh thvc hien tir nam 2014 va ket thiic trong nam 2017, trong do gia trj TSCD mua sam trong nam 2017 la 500 trieu dOng;
(v) Thvc hien chil truang khoan xe 8 to cong, co quan trien khai vie'c khoan xe o to phvc vv chirc.clanh lanh dao tir nam 2018, dtr kien tiet kiem &roc 500 trieu ding va sir dung de dap img nhu cAu chi phat sinh;
Vori du lieu neu tren thi chi thutmg xuyen co sO lihh vkrc chi quan 1S, hanh chinh ciia co quan A trong ke hoach tai chinh - ngfin sach nha nu& 03 nam 2018 - 2020 se la:
Dan v : trieu dOn
So Tr Ni)i dung
Vac thvc hien nam
2017
Dv town
2018 nanamnanamnam
Dv kien
2019
Dv kien
2020 1 Chi thuirng xuyen ca so. 6.000 5.089 5.180,2 5.273,7
2 Cic khofin diet' chinh chi thuitng xuyen ca so. (a-b)
-911 91,2 93,5
a Cac khoan dieu chinh tang 89 91,2 93,5
- Nang luang nggch, b4c thuong xuyen theo nien hgn
53 54,5 56
- Tang kinh phi clang nien lam do ban clang 0) gib
36 36,7 37,5
b Cac khoin dieu chinh giam 1.000
- Du an mua sam TSCD 500
- Kinh phi tier kiem do thuc hien chd truang khoarn xe 6 t6
500
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Dieu 6. Chi tieu meti
Chi tieu mai la nhu cAu chi ngan sach nha nuac cua co quan, don vi dugc xem xet tai thOi diem 141)14 hoach tai chinh - ngfin sach nha nuac 03 nam va dp durg, cho Ca thai gian 03 nam ke hoach de thuc hien cac nhiem vu, hoat dOng, the dO, chinh sach mai theo quy dinh tai khoan 7 Dieu 3 Nghi dinh so 45/2017/ND-CP cua Chinh phi', chi tiet theo chi dAu to phat trien, chi thuorng xuyen va theo tong linh vuc chi ngan sach nha nuac quy dinh tai khoan 3 Dieu 3 Nghi dinh so 163/2017/ND-CP cua Chinh phii; trong do:
1. Chi dau tu phat trien mai la tang nhu cAu von dAu tu phat trien nguOn ngan sach nha nuac cho cac chtrang trinh, du an da- dugc ca quan co thAm quyen phe duyet, dugc bo tri (hoac cam ket 1)8 tri) trong ke hoach dau tu cong trung han 05 nam nguon ngan sach nha nuac, bat dau thuc hien (khai cong mai) tir nam du toan ngan sach hoac 02 nam tiep theo, bao
a) VOn dAu tu cho cac du an da dugc 13'6 tri von bat dau thuc hien nam hien hanh, nhung khong trien khai dugc, phai lui sang nam sau va khong dugc chuyen nguon sang nam sau theo quy dinh;
b) Von thu hOi cac khoan img truck du toan de khai cong mai cac du an theo quy (firth tai Dieu 37 Nghi dinh so 163/2016/ND-CP cua Chinh phil;
c) VOn du tu cho cac du an bat d'Au thuc hien trong nam du toan, bao Om ca cac hoat dOng ma rOng du an, chuong trinh; von dOi img cho cac chuang trinh, du an sir dung von ho trg phat trien chinh thirc (ODA) va von vay uu dai cua cac nha tai trq nuac ngoai; van nha nuac dOng gap de dau tu cac du theo hinh thirc doi tac cong - tu (PPP);
d) Von dau to cho cac du an dugc cap co tham quyen xem xet, phe duyet trong thai gian chuyen tiep gift 02 ke hoach dAu tu trung han, bao dam thii tuc dau tlx theo quy dinh va du kien dugc 13,6 tri von trong ke hoach dau to trung han sau, c6 nhu cau trien khai thuc hien ngay tir nam dAu tien cua ke hoach trung han sau;
d) Nghien ciru kha thi cho cac du an se dugc trien khai trong ke hoach trung han sau.
Vi du 3: Xac dinh chi &Au tu phat trien mai trong ke hoach tai chinh ngan sach nha nuac 03 nam 2018 — 2020 dm co quan A, biet rang cac thong tin lien quan tai thai diem xay dung ke hoach nhu sau:
(i) Trong 14 hoach dAu tu cong trung han 05 nam 2016 - 2020, co quan,, A dugc giao von dAu tonguOn ngan sach nha nuac link vuc hoat dOng kinh to de:
- Trien khai Du an IV trop thai han 03 nam 2018 - 2020, yeti tong mirc dau to dugc phe duyet la 100 tSrdong; murc bO tri von du kien nam 2018 la 30 tY (long, nam 2019 la 45 tS, dOng, nam 2020 la 25 tSt &mg;
- Trien khai Du an nghien ciru kha thi de chu'an bi cho Du an V (du kien se 1)6 tri va thuc hien trong ke hoach dAu to cong 05 nam giai doan sau). Du, an nghien ciru kha thi nay dugc flux hien trong giai doan 2018 - 2020, vai tong
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mire Win dtrqc phe duyet la 30 tt ding, dkr kien bo tri von nam 2018 khoang 6 tS/ ding, nam 2019 khoing 10 tS, dong va nam 2020 khoang 14 tS, dong.
(ii) Ngoai ra, du an II dkr kien kited ding ram 2017, vai se') von da giao la 8 tji dOng, nhung do
ke mac trong giai phong mat bang va phai dieu chinh lai
phuang an thiet ke theo ?feu cau ,cita ca quan chin nang, nen ca quan da chit Ong bao cao va dm:lc cap c6 tham quyen thing y cho lui thi han khai cong sang nam 2018, gia nguyen thei gian thi cong (24 than) va tong mix dau tu da phe duyet (20 tSf d6ng), song kinh phi nam 2017 da b6 tri cho di,r an khong dugc chuyen sang nam sau ma dieu chuyen 1)6 sung thvc hien du an Ichic.
Vai da lieu nhu tren, chi dau tu ph& trien mori linh vvc hoat &Ong kinh to cua ca quan A trong ke hoach tai chinh - ngan sach nha nuac 03 ram 2018 - 2020 se la:
Dan vi: tri u d6n
s6 3.1' NOi dung
Dkr toan nam 2018
Dv kien nam 2019
Di,r kien nam 2020
Chi diiu tv phat trien nu% 44.000 67.000 39.000
1 Dkr an II 8.000 12.000
2 Dv an IV 30.000 45.000 25.000
3 Dv an kha thi char' bj der an V 6.000 10.000 14.000
Vi du 4: Vao dau nam 2018, ca quan A xay dung, trinh cap co tharn quyen phe duyet du an VI, voi tong mirc von dau to cho dir an dir kien 60 tS, dtmg, th6i gian thkrc hien 03 nam tir 2021-2023;
von an ducfc ca quan Ke hoach
va Dau tu, ca quan tai chinh tham dinh ngu6n von theo quy dinh va dir kien se bo tri trong ke hoach dau tu cong trung hart 05 nam 2021 - 2025, truac mat can bo tri khoang 10 tS, citing de trien khai dkr an tir nam 2021.
Val dir lieu nhu tren, 10 tS, ding nhu cL b6 tri trien khai dkr an VI vao nam 2021 la so chi dau tu phat trien mai cita ca quan A trong ke hoach tai chinh - ngan sach nha nuac 03 nam 2019 - 2021.
2. Chi thuemg xuyen mai la nhu cau kinh phi tang them de thvc hien cac nhiem vv, hoat Ong, the d4, chinh sach mai ban hanh, bat du thkrc hien tir nam dir toan ngan sach hoac 02 nam tiep theo; bao
a) Kinh phi de thvc hien cac nhiem vi, hoat dgng, the (10, chinh sach da ban hanh trtrac day, nhtmg den giai loan ke hoach nay mai bo tri (Aux nguan de trien khai;
b) Kinh phi duy tri thirc hien cac nhiem vv, hoat dung mai duqc 1)6 sung nam hien hanh, tiep tvc thvc hien nam dkr toan va cac nam tiep theo;
c) Kinh phi tang them khi tang quy, mo bien cite ca quan, dan vi theo quyet dinh ca quan nha nuac c6 tharn quyen; kinh phi duy tu bao duerng may moc, trang thiet bi de van hanh cac dkr an dau tu mai hoan thanh, dua vao sir dung trong nam dkr toan;
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d) Kinh phi cho cac nhiem vu, hog dOng, the dO, chinh sach 1:4t du thuc hien trong flam du toan, bao Om ca kinh phi su nghiep d6i img cho cac du an mai sir dung von ngoai milk;
d) Kinh phi thuc hien cai cach mire tien Luang co sa theo quyet dinh dm A , A cap co tham quyen.
Vi dy 5: Xac dinh chi thutmg xuyen mai trong Ice hoach tai chinh - ngan sach nha nu& 03 nam 2018 -, 2020 dm ca quan A, biet rang cac thong tin lien quan tai thiyi diem xay dung ke hoach nhu sau:
(i) Du kien tir nam 2018, co quan duct giao tri'en khai nhiem vu mai vai kinh phi thuc hien la 2 tS, dOng/nam va co quan NOi vu (tong cap da duyet be' suns 02 bien the cho co quan A de lam viec nay; ten co sa do, ca quan da tuyeri dung them 02 lao d'6ng vao lam v* tir ngay 01 thang 01 nam 2018, vai h'' so luang khai di6m la 3,00;
(ii) Thuc hi'n nhiem vu ai ngoai, nam 2018 ca quan ducic giao chic tri to chirc hOi thao quOc to tai Viet Nam vai kinh phi du kien 800 trieu long; ben canh do, tir nam 2019 den nam 2020, hang nam ca quan có 01 doan tham gia hOi thao quoc to vai mirc kinh phi binh quan 450 trieu dong/nam;
(iii) Theo Nghi quyet Qu6c hOi, giai down 2018 - 2020 se thuc hien dieu chinh tien Luang co ser cho nguai lao &Ong vai mirc tang binh quan 7%/nam, thai diem diet' chinh la ngay 01 thang 7 hang nam;
(iv) Du an II du kien hoan thanh vao cu6i nam 2019 va chinh thirc dua vao sir dung nam 2020, chi phi van hanh khoang 600 trieu dong/nam;
(v) Ngoai ra, co quan co ke hoach sir dung 500 trieu d6ng du kien tiet kiem dugc tir viec khoan xe 0 to nam 2018 cho mgt s6 nhu au chi Ichac.
Vai d€ lieu nhu tren, chi thutmg xuyen mai linh vuc quan 1y hanh chinh dm co quan A trong Ice hoach tai chinh - ngan sach nha nuot 03 nam 2018 - 2020 duqc tinh nhu sau:
SO TT Mil dung
Du town nam 2018
Dv kien nam 2019
Dv kien nam 2020
Chi thuirng xuyen meri 3.707 3.084 3.939
1 Doan ra hOi thao qu6c to 476 487
2 TO chirc hOi thao qu6c to tkii Viet Nam 800
3 Thuc hien nhiem vu mai 2.000 2.000 2.000
4 V4n hanh Dir an II (sau khi hoan thinh) 600
5 Kinh phi cho 02 can hO tuyen dung mai (*) 280 292 306
6 Quy luang tang them do dieu chinh mix tien lucmg co sa 127 316 546
7 Nhu au khac tir so tiet kiem Ichoim 8 to 500
Dan vi: trieu dtmg
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Ghi chu: (*) Bao g6m kinh phi tinh theo dinh muc, tien luang va cac khoan dung g6p c6 tinh chit luang, phv cap ding vu va da bao g6m kinh phi tang them do dieu chinh Wang ca ser.
Chtrcrng II
LAP KE HOACH TAI CHINH 05 NAM
Dieu 7. Ni dung ke ho#ch tai chinh 05 nam
N6i dung Ice hoach tai chinh 05 nam thvc hien theo quy dinh tai Dieu 8 Nghi dinh s6 45/2017/ND-CP cua Chinh phu, bao g6m:
1. lee hoach tai chinh 05 nam qu6c gia thkrc hien theo quy dinh tai Khoan 1 Dieu 8 Nghi dinh so 45/2017/ND-CP cua Chinh
2. Ke hoach tai chinh 05 nam tinh, thanh ph6 trvc thu6c trung Jiang (duai day g9i tat la ke hoach tai chinh 05 nam dia dia phucmg) thirc hien theo quy dinh tai Khoan 2 Dieu 8 Nghi dinh so 45/2017/ND-CP cua Chinh phu, trong do:
, a) N6i dung danh gia tinh hinh thvc hien muc tieu, chi tieu, nhier chu,vv ch yeu trong ke hoach tai chinh 05 nam dia dia phuang giai down nharn lam ro nhUng ket qua dat duqc, nhQng han che, yeu kern va nguyen nhan cua hp che, yeu kem, bai h9c kinh nghiem rift ra tir thkrc te; tap trung vao cac not dung chu yeu:
, He th6ng phap luat va chinh sach tai chinh - ngan sach nha nuac trong mOi quan he voi viec thvc hien cac muc tieu, chi tieu, dinh huang phat trien kinh te - xa h6i da ra;
Xu huang bien d6ng ve quy mO, ca eau thu ngan sach nha nuac va ngan sach dia phtrcmg; hieu qua cong tac phanbo ngu6n ltrc va kiem soat chi ngan sach;
Tinh hinh can dOi ngan sach va, vies huy dOng cac nguan ltrc dip b6i chi ngan sach; thkrc hien cac chi lieu ve quan 1)% nq ding va m6t so hoat d6ng tai chinh - ngan sach nha nuac khac c6 lien quan, nhu: sap xep va doi mai cac doanh nghi'ep nha nuac, phat trien thi twang tai chinh, cai cach thu tvc hanh chinh, h6i nhap va hqp tic tai chinh qu& te, thanh tra, kiem tra, phong chong tham nhcing, tiet kiem, chong lang phi.
b) N6i dung xac dinh muc tieu tong quat, muc tieu cu the, chi' yeu ve tai chinh - ngan sach nha nuac 05 nam caa dia phuang giai dog' sau phai lam CO:
Nguyen tic va trQng tam km tien trong xay dtmg va phan b6 du town ngan sach gan vai muc tieu, nhiem vu va giai phap phat trien kinh te - xa h6i 05 nam ke hoach theo cac Nghi guy& Dai h6i tinh Dang b6 va H6i d6ng nhan dan cap
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tinh, phit hop I/6i cac chitin luqc phat trien kinh to - xa hOi cita dia phuang va chitin lugc phat trien nganh, l'inh vkrc da duqc cap c6 tham quy'en thong qua trong ding th6i kS/;
Chi fi let muc tieu ve thu va ca cdu thu ngan sach, chi va ca cdu chi ngan sach, b0i chi ngan sach gan kha nang huy dung von vay cho bit dip b'Oi chi va muc tieu quan ly nq cua dia phuong.
c) 1‘10i dung xac dinh khung can d6i ngan sach dia phuang bao glim:
Du bao cac chi tieu .kinh mo chit yeti de lam can dr xay dung ke hoach, Om: tang tn.r(!mg tong san pharn ten dia ban (GRDP), chi so gia tieu dung (CPI), tang trueng cua cac rinh vkrc san xudt, nganh hang va gia cac san pham, hang hoa c6 anh huong lan den s6 thu ngan sach nha ntrac tren dia ban;
Dinh htrang thu, chi va can d6i ngan sach nha nu&c, ngan sach dia phuong trong thei gian 05 'lam ke hoach, trong. do, du bao nguon hrc ye thu ngan sach, kha nang vay bit dap bOi chi va vay de tra nq goc cua ngan sach nha nu& va ngan sach dia phuong, qua d6 du bao tong nguOn hrc chi ngan sach nha nu& va ngan sach dia phuang, de xudt thir tur uu tien phan 1)6 nguon lkrc cho tirng linh vkrc chi; du bao cac chi tieu quan ly nq binh quan cho ca giai doan va tai nam cu6i kS, ke hoach;
S6 Tai chinh chit tri tinh toan, xac dinh fling s6 thu, chi, bOi chi ngan sach nha nu& va ngan sach dia phuong, mitt chi tra nq va chi thtrong xuyen, tong muc vay bit dip bOi chi va vay de tra nq g6c; phoi hqp v6ti ca quan Ke hoach va Dau to cung cap xac dinh muc chi cho &du to phat trien.
Dieu 8. Trinh ti114p ke hoach tai chinh 05 nam
Trinh to rap ke hoach tai chinh 05 nam theo quy dinh tai Dieu 9 Nghi dinh so 45/2017/ND-CP cfra Chinh phu, cu the:
1. D6i yeti ke hoach tai chinh 05 nam cap qut'oc gia thkrc hien theo quy dinh tai khoan 1 Dieu 9 Nghi dinh s6 45/2017/ND-CP cua Chinh phu.
2. D6i hoach tai chinh 05 nam tinh, thanh ph6 trtic thuOc trung uang thkrc hien theo quy dinh tai khoan 2 Dieu 9 Nghi dinh so 45/2017/ND-CP cua Chinh phu, trong d6:
a) Truck ngay 15 thang 5 nam thir to cua ke hoach tai chinh 05 nam giai doan truck, can cu chi thi cua Thit tuang Chinh phu va huOng dan cua 130 Tai chinh, BO Ke hoach va Dau to ve viec rap ke hoach tai chinh 05 ram giai doan sau, Uy ban than dan cap tinh chi dao Soy Tai chinh chit tri, phoi hop vai Soy Ke hoach va Ddu tit, cac ca quan c6 lien quan or dia phuang danh gia sa 13(5 tinh hinh thvc hien cac muc tieu, nhiem vu cUa ke hoach taichinh 05 nam giai doan triton va hoach dinh cac van de c6 tinh nguyen tic can chit y trong rap ke hoach tai chinh 05 nam giai doan sau; tren ca so d6 ban hanh van ban chi dao ctaa Uy ban nhan clan cap tinh ve viec lap ke hoach tai chinh 05 nam cita dia phuang giai clop sau;
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b) Truac ngay 30 thing 11 nam thin tu cua Ice hoach tai chinh 05 nam giai doan trtrac, Oy ban nhan dan cap tinh chi dao So Ke hoach va Dau tu chu tri, phtii hop vii cac quan, don vj c6 lien quan dja phuang xac djnh djnh huang va mOt so chi tieu chu yeu phat trien kinh to - xa h0i cua dja phuang 05 nam giai doan sau, gui So Tai chinh; tren co s& do, So. Tai chinh chu tri, phOi hop voi Soy Ke hoach va Dan tu, Cuc thue dja phuang va cac ca quan, dan vi c6 lien quan dia phuang tong hop, lap ke hoach ,tai chinh 05 nam giai doan sau dja phucmg bao cao Uy ban nhan dan cap tinh trinh xin y kien Thuomg truc H0i dong nhan dan ding cap;
c) Truoc ngay 31 thing 12 nam thir tu cua ke hoach tai chinh 05 nam giai clop tnrac, can cu y kien Thuong truc H0i (long nhan dan cling cap, Uy ban nhan dan cap tinh chi ciao Sa Tai chinh tiep thu, chinh ly ke hoach tai chinh 05 nam giai clop sau,cita dja phuang, xin kien (lan 1) BO Tai chinh, BO Kg' hoach va Dau tu de bo sung, hoan thien phuc vu viec hoach djnh chitin luvc phat trien kinh to - xa h0i 10 nam, ke hoach phat then kinh to - xa 110i 05 nam dia phuang giai doan sau;
d) Truac ngay 20 thing 7 nam thu nam cua ke hoach tai chinh 05 nam giai doan truck, Uy ban nhan dan cap tinh chi dao Tai chinh tri, ph0i hop vii Ke hoach va Dau tu, Cue Thug dja phuang, cac ca quan c6 lien quan khac a dja phucmg can cu vao muc tieu, nhiem vu phat trien kinh to - xa h0i 05 Warn cua dja phuang giai doan sau va cap nhat dien bien mai phat sinh trong nhUng thing dau nam cua nam cuoi ke hoach tai chinh 05 nam giai dog' tnrOc, tiep tuc hoan thien du than ke hoach tai chinh 05 nam giai doan sau cua dia phuang, giai xin y kien (lan 2) B0 Tai chinh, BO K'e hoach va Dau tu de dam bao phit hqp vii djnh huOng muc fiat, nhiem vu dm ice hoach tai chinh 05 nam quoc gia giai clop sau;
,d) Can cir kien BO Tai chinh, BO Ke hoach va Dan tu, Oy bansnhan dan cap tinh chi dao So. Tai chinh chu tri, ph0i hop vii hoach va Dau tu, Cuc Thue dja phucmg va cac co quan co lien quan khac a dja phuang hoan chinh ke hoach tai chinh 05 nam giai doan sau cua dja phuang trinh Uy ban nhan dan cap tinh de bao cao H0i (tong nhan dan cling cap xem xet, quyet djnh ding thoi diem trinh du town ngan sach nam dan thOi kS, ke hoach 05 nam giai doan sau.
Dieu 9. MAu bieu 10;p ke ho#ch tai chinh 05 nam , 1. Doi vii ke hoach tai chinh 05 ram qu0c,gia thuc hien theo cac mau
bieu tir so 01 den so 04 quy djnh tai Nghj quyet so 343/2017/UBTVQH14 cua Uy ban thuOng vu Quac h0i.
2. DOi vii ice hoach tai chinh 05 nam tinh, thanh ph0 truc thuc trung trang thuc hien theo cac mau bieu so 01 va 02 quy djnh tai Nghj dinh so 31/2017ND-CP cua Chinh
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Chuang III
LAP KE HOACH TAI CHINH - NGAN SACH NHA NU'OC 03 NAM
Myc 1
LAP KE HOACH TAI CHINH - NGAN SACH NHA NU :5C
03 NAM QUOC GIA
). Dieu 10. NOi dung ke hoach tai chinh - ngfin sach nha niroftc 03 nam quoc gia
Nei dung ke hoach tai chinh - ngan sach nha nu& 03 nam guOc gia thuc hien theo quy dinh khoan 1 Dieu 15 Nghi dinh so 45/2017ND-CP dm Chinh phi'.
Dieu 11. Quy trinh va thiri gian 14 ice hogch tai chinh - ngfin sach nha lurk 03 nam qu'Oc gia
1. Quy trinh lap ke hoach tai chinh - ngan sach nha nuck 03 nam gulic gia thirc hien theo quy dinh tai Dieu 16 Nghi dinh so 45/2017/ND-CP dm Chinh phu.
2. Thai gian lap ke hoach tai chinh - ngan sach nha nu& 03 nam qulic gia thkrc hien theo quy dinh tai cac khoan 2, 3, 4, 6, 7, 8 va 9 Dieu 18 Nghi dinh so 45/2017/ND-CP dm Chinh phi.
Dieu 12. MAu bieu bao cao ke ho#ch tai chinh - ngfin sach nha mare 03 nam gam gia
Mau Well bao cao ke hoach tai chinh - ngan sach nha mr&c 03 nam 9uOc gia thirc hien theo cac m'Au bieu dr so 09 den so 14 quy dinh tai Nghi guyet so 343/2017/UBTVQH14 dm Uy ban thuong vij QuOc hOi.
Mtic 2 LAP KE HOACH TAI CHINH - NGAN SACH NHA NU'OC 03 NAM
TiNH, THANH PH6 TRVC THUOC TRUNG U'UNG
Dieu 13. NOi dung ke hoach tai chinh - ngan sach nha nook 03 dam tinh, thanh phO trip thu§c trung trang:
NOi dung ke hoach tai chinh - ngan sach nha nuac 03 nam tinh, thanh ph6 Ulm thui)c trung trung (dual, day g9i tat la ke hoach tai chinh - ngan sach nha nu& 03 nam cua dia phuong) dive hien theo quy dinh khoan 2 Dieu 15 Nghi dinh so 45/2017/ND-CP dm Chinh phii, trong do:
1. Viec danh gia tinh hinh th‘rc hien nhiem vii kinh to - xa hOi va (kr town ngan sach dia phuong nam hien hanh phai lam ea mix dO hoan thanh cac mvc
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tieu, nhiem vv phat trien kinh to - xa h6i va du toan ngan sach dia phuang nam hien hanh da dtrqc H6i dOng nhan dan cap tinh quyet dinh; dung thou, ket h9p yen ket qua thuc hien ngan sach dia phuang nam tnrefc lien ke, phan tich xu huemg phat trien cUa hoat dOng tai chinh - ngan sach dia phuang trong moi tucmg quan v6i viec trien khai thuc hien cac mvc tieu, chi tieu ke hoach tai chinh 05 nam cUa dia phuang ve cac khia canh: quy mo va ca cau thu ngan sach dia phuang; hieu qua cong tac phan b6s nguOn Luc va kiem soat chi ngan sach dia phuang; tinh hinh can dOi va cong tac huy d6ng cac nguOn lkrc bit dap b6i chi ngan sach dia phuang; thuc hien cac chi tieu ve quan ly nq cua dia phuang.
, 2. Viec du bao cac chi tieu kinh - xa h6i chity6u trong thai gian 03 nam ke hoach tap trung vao nhilng chi tieu c6 anh huemg lan den ngan sach dia phuang; du9c thkrc hien tren ca so chitin luqc phat trien kinh to - xa hOi, ke hoach hoac mvc fieu dinh huemg phat trien kinh to - xa h6i, tai chinh va dau to cong giai doan 05 nam cua dia phuang, ket h9p vai phan tich tinh hinh thuc tien.
3. Viec du bao du toan thu ngan sach nha nuac ten dia ban va thu can dOi ngan sach dia phuang thkrc hien theo dung quy dinh cua Luat ngan sach nha nuac, phap luat ce, lien quan ve thug, phi, le phi va cac chinh sach, the d6 thu khac dtrqc cap c6 than quyen ban hanh; teen ca sa danh gia kha nang thkrc hien cac nhiem vv, chi tieu kinh to - xa h6i va ngan sach nha nuac nam hien hanh, du bao tinh.,hinh ttr, du bao hoach kinh t6 - xa h6i thai gian 03 nam hoach va so kiem tra ve du town thu nam ke hoach duqc cap c6 than quy'n thong bao; duqc tong h9p theo timg khoan thu va ca cau thu not dia, thu ttr au tho, thu tir hoat d6ng xuat nhap khau, thu vien trq va chi tiet theo tong nam; kern theo cac danh gia, thuyet minh ve:
a) Dinh huemg ve dieu chinh ca cau thu ngan sach nha nuac tren dia ban dia phuang; phan dinh va xac dinh,ro nguon thu ngan sach dia phuang va nguon thu ngan sach cap tinh theo phan cap;
b) Cac y6u to tac d'9ng den thu ngan sach nha nuac tren dia ban dia phuang, bao gom: Ke hoach, dinh huong hoac du bao ve tOc d'9' tang truemg kinh to cna dia phuang trong thai gian 03 nam ke hoach; du kien thay dOi ve ca che, chinh sach thug, phi, le phi va cac khoan thu khac cua ngan sach nha nuac do trung uong ban hanh tac d6ng tang/giam so thu ngan sach nha nuac teen dia ban; viec,thuc hien cac giai phap quan thu thug va tang cueing thanh tra, kiem tra, thu hoi nq thug.
4. Viec lap du toan chi ngan sach dia phuang duqc thkrc hien theo dung quy dinh cua Luat ngan sach nha flack, cac chinh sach va the dO chi ngan sach do cap co tham quyen ban hanh; duqc tong hyp chi tit theo ca cau chi dau to phat trien, chi thiRmg xuyen, chi tra nq lai, cac khoan chi khac va chi tier theo
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timg nam, trong do chi dau to phat trien va chi thtrZyng xuyen chi tiet theo timg linh vvc chi tren ca sO quy dinh dm Lust ngan sach nha milk; kern theo cac danh gia, thuyet minh ve:
a) Nhang.dinh huong ve b6 tri chi ngan sach dia phtrcrng; nguyen tic, tieu chi phan,bo ngan sach dia phuang cho timg nganh, linh vvc hop vai dinh huang sap xep thir to uu tien ve chinh sach phat trien kinh 4 - xa h6i cua dia phuang trong thOi gian 05 nam, 03 nam va hing ram, d6ng thOi dam bao phat trien ngan sach an town, ben viing;
b) Cac yeti t6 tac dOng den chi ngan sach dia phuong, g6m: su thay d6i ve ke hoach, dinh,huong hoc tOc d6 tang tru&ng kinh to dia phuong trong thOi gian 03 nam ke hoach; su thay dOi ve ca che, chinh sach chi ngan sach do trung trang va dia phtzang ban hanh, keo theo su thay doi ve d6i Wong chi ngan sach; su thay doi do cai each quy trinh kiern soat chi ngan sach;
c) Du kien kha nang b6 tri ngan sach (tan chi ngan sach) cho timg nganh, linh vuc trong thad gian 03 nam ke hoach va tru tien b6 tri ngan sach cho timg linh vvc, chtrcmg trinh, du an, nhim vu chi lan trong pham vi tran chi ngfin sach da xic dinh.
5. Viec 14 du town chi ngan sach cap tinh trong thOi gian 03 narn ke hoach dupc tong hop theo ca cau chi dau to phat trien, chi thtrOng xuyen, chi tra no. Lai, cac khoan chi khic va chi tiet theo tong ram, trong do chi dau to phat trien va chi thuOng xuyen dtroc chi tiet timg linh vvc chi theo quy dinh cua LuSt ngan sach nha nuke; chi bO sung tir ngan sach cap tinh cho ngan sach cap duai; kern theo cac danh gia, thuyet minh ye:
a) Du kien tran chi ngan sach cho timg ca quan, don vi du town cap I CO quan he thtrang xuyen voi ngan sach cap tinh trong thied gian 03 nam ke hoach, chi tiet theo ca cau chi dau th phat trien, chi thuong xuyen va phan theo timg linh vvc chi;
b) Du kien tran b6 sung can d6i, tran b6 sung co muc tieu tir ngan sach cap tinh cho ngfin sach cap huy0 trong thori gian 03 nam, chi tiet theo timg nam va timg thanh ph& qua‘n, huy'e'n, thi xa thu6c tinh.
6. Vi'e'c lap du toan s6 b6i chi hoSc b6i thu ngan sach dia phuong va phuang an vay, tra no cua ngan sach dia phuang thvc hien tren ca so: cac can doi lan ve ngan sach trong ke hoach tai chinh 05 nam cua dia phuang, du bao can doi thu, chi ngan sach dia phtrang theo quy dinh tai cac khoan 3, 4 va 5 Dieu nay; ke hoach dau ah cong trung han nguon ngan sach dia phucmg ram town va 02 nam tiep theo; du no von vay dia phuang den ngay 31 thang 12 nam hiesn hanh; kha nang t6i da duqc phep vay them de VI dip b6i chi va tra no g6c cua ngan sach dia phuong timg nam, dam bao mire du no vay cua dia phuong
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vao thai diem cu6i timg nam va ca thai gian 03 nam ke hoach khong vuqt mirc quy dinh tai khoan 6 Dieu 7 Lust ngan sach nha nuac va khoan 6 Dieu 4 Nghj dinh s6 163/2016/ND-CP ciia Chinh phir, kern theo cac danh gia, thuyet minh ye:
a) Du kien nhu cau chi tra nq den han cim ngan sach dja phuang (bao Om tra nq goc, nq lai, phi va chi phi khac c6 lien quan) phat sinh nam du town va 02 nam tiep theo; &Ong that du kien cac nguon de chi tra nq timg nam trong thai gian 03 nam ke hoach theo quy dinh dm LuSt ngan sach nha nuac;
. b) Tiling mirc vay cila npan sach dja phucmg a bil dap bOi chi va tra nq goc ‘trong thai gian 03 nam ke hoach, lam i-s tinh hinh thyc hi'e'n huy dOng cac nguOn von (vay tir nguon phat hanh trai phieu chinh quyen dia phuang, vay tir nguon Chinh phil vay ve cho dja phuang vay lai theo dung cam ket giai ngan, vay tir cac nguon trong nuac khac) nam truck va 191a nang huy (Icing nam sau; phan tich tac dOng dm cac liguon vay ng doi vai so du nq dm dja phucmg, lam ro anh huong cim cac yeu to ben trong va ben ngoai, nhu: quy mo nq, dieu kien va nang luc tra nq, bien dOng tSr gia, 'al suat. Trong do:
Do'i vai chi tra nq goc, cac dja phuang chii dOng bO tri tir cac nguOn theo quy dinh tai khoan 1 Dieu 5 Nghj djnh so 163/2016/ND-CP dm Chinh phii de tra nq day du cac khoan nq giic den han, dac biet la cac khoan vay nuac ngoai Chinh phil vay ye cho ilia phuang vay lai; twang hqp han mix du nq yugt mix cho phep quy djnh tai khoan 6 Dieu 7 dm Luat ngan sach nha nuac va cac van ban huong dan, cac nghj dinh dm Chinh phi ye mOt so ca che tai chinh dac thil doi vai mOt so dja phucmg, cac dia phuang phai danh niguOn thu ngan sach dia phuang dtrqc huong theo phan cap, giam ke hoach chi dau to ding trung han de bo tri tang chi tra nq goc, bao dam mirc du nq khong yucrt qua giai han du nq dm dia phuang theo quy dinh;
Truang hcp cac khoan vay nuac ngoai Chinh phi' vay Ye cho dja phucmg vay 'al hoac cac khoan vay khac co dieu kien rang buOc ye myc tieu sir dung, dia phuang phai chu dOng phoi hqp vai cac 130, ca quan trung ucmg,hoac cac dan vj ca, litn quan hoan thien cac thii tic 14 ket cac thoa thuan vay de co du ca ser bo tri ke hoach giai ngan von vay, du kien kha nang giai ngan dm timg khoan vay de xay dung ke hoach vay nq va bOi chi .ngan sach dja phuang cho phi! hqp. Truing hqp dia phucmg co ke hoach vay de tra nq goc (dja phucmg khong co bOi chi hoac so vay lon han so bOi chi), nhtmg thuc to khoan vay mai co rang buOc ye muc tieu sir dung, thi dja phuang phai c6 ke hoach giam chi dau to phat trien twang img va/ho4c sir dung cac nguon tai chinh h9p phap khac cua dja phuangtheo suy dinh tfi khoan 1 Dieu 5 dm Nghi dinh so 163/2016/ND-CP cila Chinh phci de tra nq goc den han va dung nguOn vay mai de bil vao cho chi du to phat trien;
Trufmg hqp tong hqp ke hoach giai ngan nguOn vay nuac ngoai Chinh phi' vay ye cho dia phuang vay lai theo cac thoa thuSn vay da 14 lam cho so du nq dm ngan sach dja phuang cao han giai han theo quy djnh, chi dia phuang phai co ke hoach bo tri tang chi tra nq gtic cac khoan rig khac de dam bao giai ngan von nuac ngoai then cac thoa thuan da 4, <tong thai dam bao mire bOi chi ngan sach dia phuang, tong mirc vay dm ngan sach dja phuang va du nq dm ngan sach dia phucmg trong giai han theo quy dinh.
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7. Viec dir bao rill ro tac dOng den khung can dOi ngan sach dia phuong thvc hien cho Ca 03 nam ke hoach va timg nam, chi tiet theo tong yeu to riii ro Ichach,quan va chil quan (neu co), ten ca so do danh gia tac dOng dm cac rui ro nay den lcha nang thu, chi, bOi chi va nq (long dm ngan sach dja phuang, cu the:
a) Mang thay dlii gia dinh ve dir bao chi tieu kinh 4 vi mo hay cac chi tieu lien quan den thu, chi ngan sach co anh huang nhu the nao den so thu, chi va cac nhi'em IN chi, s6 bOi chi, mix du nq dm ngan sach dja phuang;
b) NhOng thay d6i ve co che, chinh sach hoac cam ket so vOi dir kien ke hoach ban &Li c6 anh huOng den so thu, chi ngan sach va lam phat sinh nghia vv nq der phong dm dia phuang; du bao th6i diem, th6i luqng va ltrong hem anh huang dm cac tac Ong d6;
c) Rai ro tir cac lchoan nq dm ngan sach AD tinh (ke ca linh vvc xay dung ca ban) va tac dOng den can dOi ngan sach cap tinh trong th6i gian 03 nam ke hoach.
8. De xuat cac giai phap to chtic thvc hien ke hoach tai chinh - ngan sach nha nu& 03 nam cila dia phuang, bao g6m: cac giai phap ve phan dau tang thu ngan sach, tang cu6ng quart IS, chi ngan sach va giii phap dam bao can d6i ngan sach dia phuang trong trtrong hop rill ro xay ra.
Dieu 14. Quy trinh va thiri gian 14p ke hoach tai chinh - ngfin sach nha nu& 03 nam tinh, thi:1h phO trip thuOc trung ircrng
1. TruOc ngay 31 thang 3 hang nam, Oy ban nhan dan cap tinh chi dao cap nhat, b6 sung s6 lieu va bao cao danh gia ke hoach tai chinh - ngan sach nha nuac 03 nam dA lap nam truac:
a) Can cir ket qua thirc hien di; town ngan sach nha nuac va ngan sach dia phuong dm nam lien trudfc nam du 14 hoach 03 nam da lap nam truac, dir toan nam hien hanh, cac mvc tieu va nhiem vi tai chinh - ngan sach nha nuac va ngan sach dia phuong da de ra cho 02 nam tiep theo, Oy ban nhan dan cap tinh chi dao SO Tai chinh chtl tri, ph& hqp voi SO Ke hoach va Dau tu, Civic Thue, Cvc Hai quan va cac ca quan c6 lien quan 6 dia phuang tien hanh cap nhat, 136 sung s6 lieu va bao cao danh gia ke hoach tai chinh - ngfin sach nha nuck 03 nam da lap nam truOc, giai BO Tai chinh, BO Ke hoach va Dau tu de xem xet, tong hqp, xac dinh cac tan chi ngan sach nha nook cho thai gian 03 nam ke hoach maxi;
b) Tren co sa cap nhat, b6 sung so lieu ve thu ngan sach nha nook va cac ngu6n lirc tai chinh khac trong ke hoach tai chinh - ngan sach nha nuac 03 nam da lap nam truOc, thvc hien dieu chinh d6i vai can d6i chi va phan b6 ca ca'u chi
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tan cua ngan sach dia phuong cho pha hop, lam ca ser lap ke ho4ch tai chinh - ngan sach nha nuac trong thiari gian 03 nam ke ho4ch mai;
c) NOi dung bao cao cap nhat, b6 sung danh gia ke ho4ch tai chinh - ngan sach nha nuac 03 nam da lap nam truerc g6m:
Cap nhat s6 lieu, b6 sung danh gia ve tinh hinh thuc hien nhiem vv kinh to - xa h6i cua dia phuang nam lien truac, du kien ban dau ve kha nang thuc hien nhiem vi kinh to - xa hed cua dia phuang nam hien hanh va du bao cho 02 nam tai; so sanh vii cac mvc tieu, chi tieu kinh to - xa h6i cua dia phuong da lap nam truac, kern theo thuyet minh chi tit cho nhimg thay d6i ce, anh huang lan den ngan sach dia phucmg (neu c6);
Cap nhat s6 lieu, bt) sung danh gia ve tinh hinh thuc hien du toan sngan sach nha nuac, ngan sach dia phuong nam lien truck; danh gia ban dau ye kha nang thuc hien ngan sach nha nuac, ngan sach dia phtrong nam hien hanh teen cac linh vuc: thu ngan sach nha nuac tren dia ban va thu can doi ngan sach dia phuang, bo sung can di va bo sung co mvc tieu tir ngan sach trung ucmg cho ngin sach dia phuong, chi can dOi ngan sach dia phuang, b6i chi hoac bOi thu ngan sach dia phuang, tS, le ng va cac chi s6 quan ly ng cua ngan sach dia phuang;
Du kien b6 sung, dieu chinh (neu co) ve thu, chi ngan sach dia phuang cho 02 nam tiep theo, kern theo thuyet minh chi tiet cac yeu to tic d6ng lam thay doi so du kien thu ngan, chi ngan sach dia phuang va nhung thay doi trong dinh huang, tru tien b6 tri ngan sach theo tong anti vuc, chuang trinh, du an, nhiem vizi chi 16.n so vii ke hoach tai chinh - ngan sach nha nuac 03 nam da lap nam truck;
Du kien 1)6 sung, dieu chinh (neu co) ye can dOi ngan sach dia phuang, nhimg thay d6i trong du nq, ca eau ng, ngulin tra nu; du kien nhimg rui ro mai phat sinh (neu co).
2. Trtrerc ngay 20 thing 7 hang nam; can cir Chi thi cua Thu twang Chinh phu va huang can dm 136 Tai chinh, B6 Ke hoqch va Dau tu ve lap ke ho4ch tai chinh, - ngan sach nha nuac 03 nam, teen ca sa bao cao cap nhat, b6 sung danh gia ke hoitch tai chinh — ngan sach nha nuac 03 nam da lap nam truac quy dinh tai khoan 1 Dieu 5; Uy ban nhan dan cap tinh chi d4o Sa Tai chinh cho tri, phi horp vii Ser Ke hoNh va Dau tu, Cvc Thue, Cvc Hai quan va cac ca quan co lien quan a dia phuang lap ke hoach tai chinh - ngan sach nha nuac 03 nam cua dia phuang, trinh ThuOng truc H6i d6ng nhan dan ding cap cho y kien de gin B6 Tai chinh, B6 Ke hoNh va Dau tu
3. Can cir nhiem vi thu, chi ngan sach nha nuac va s6 136 sung tir ngan sach trung uang cho ngan sach dia phuang nam du town (nam dau cua ke hoNh
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tai chinh - ngan sach nha ntrac 03 nam mai) da ducfc Qu6c hOi thong qua, Thu Wang Chinh phit giao; tren co s6 thong bao dm BO Tai chinh, BO Ke hoach va Dau to ve cac mirc tran chi b6 sung tir ngan sach trung uang cho ngan sach dia phuang va kin gop dm 02 BO &I vai nOi dung cita ke hoach tai chinh - ngan sach nha nu& 03 nam tiep theo; Uy ban nhan dan tinh chi dao Sa Tai chinh tiep thu, b6 sung hoan chinh ice hoach tai chinh - ngan sach nha ntrac 03 nam cua dia phuang trinh I-16i dong nhan dan ding cap de tham khao khi thao Juan, xem xet, thong qua dkr toan ngan sach va phuang an phan b6 ngan sach dia phuang hang nam.
Dieu 15. MALI bieu bio cao ke hoach tai chinh - ngfin sach nha nu&c 03 nam tinh, thanh phO trtyc thui)c trung yang
Mau bieu bao cao ke hoach tai chinh - ngan sach nha nuac 03 nam cua dia phuang thkrc hien theo cac mau bieu tir s6 07 den s6 11 quy dinh tai Nghl dinh s6 31/2017/ND-CP cua Chinh phit va cac mau bieu tir so 01 den so 12 phv lvc ban hanh kern theo Thong to nay.
Muc 3 LAP KE HOACH TAI CHiNH - NGAN SACH NHA MitiC 03 NAM CiJA CAC
BQ, CO QUAN TRUNG VONG VA CO QUAN, DON VI Oi CAP TINH
Dieu 16. NOi dung ke ho#ch tai chinh - ngfin sach nha ntrem 03 nam cua cac bo, co' quan trung trong va cac quan, don vi ir cap tinh
NOi dung ke hoach tai chinh - ngan sach nha mac 03 nam cua cac b6, ca quan trung tang va cac ca quan, dan via cap tinh (duoi day goi ,tat IA ca quan, dan vi) thtrc hien theo quy dinh tai Khoan 3 Dieu 15 Nghi dinh so 45/2017/ND-CP cita Chinh phit, trong do:
1. Viec danh gia tinh hinh thtrc hien cac mix tieu, nhiem vu chit yeu va du town thu, chi ngan sach nha nu& cua ca quan, dan vi nam hien hanh, tap trung lam r6:
Kha n'ang, mirc dO hoan thanh cac mvc tieu, nhiem vv va du toan thu, chi ngan sach nha rank duqc giao; nhang ton tai, han che va nguyen nhan cita no;
Ra soat laf cac ichoan chi tieu co sor, loaf bO cac khoan chi phat sinh mot lan, ,dieu chinh cac Ichoan chi cho cac chuang trinh, du an, nhiem vu duac quyet dinh nhung ket qua thtrc khong (tat mirc mong muon sang cac chuang trinh, dtr an, nhiem vu có tru den cao han; tir do xac dinh mirc chi co sa nam du town va 02 nam tiep theo dm co quan, dan vi minh;
, 136i cac ca quan quan nganh, ca quan chit chuang trinh nwc tieu quoc gia va ca quan chit chuang trinh mvc tieu, ben canh viec danh gia nhimg mvc tieu, nhiem vu va d%r town ngan sach phan do co quan mirth trkrc tiep quan
thkrc hien, con co danh gia ve kha nang thtrc hien nhirng cac mvc tieu, nhiem
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vv cua nganh, chirang trinh mvc tieu qu6c gia, chuang trinh mvc tieu dugc phan ding quan
2. Du kien cac muc tieu, nhiem vu chu yeu phat sinh cua co quan, don vi trong thai gian 03 nam ke hoach va de xuat nhu cau chi ngan sach de thuc hien:
a) Cac mvc tieu, nhiem vv chu yeu du kien phat sink cua ca quan don vi phai barn sat cac muc tieu, nhiem vv, dinh twang phat trien kinh te - xa h6i, nganh, linh vuc da de ra trong giai down 05 nam; ca soy phay 15T va co so thkxc tien de trien khai thkrc hien, chi tiet thanh cac hoat dOng cu the;
b) Nhu cau chi ngan sach nha nuac de thuc hien cac mvc tieu, nhiem vu phat sinh la chi tieu mai dm co quan, dan vi trong thai gian 03 nam ke hoach, dam bao tuan thu dung quy dinh cua LuAt ngan sach nha nugc, cac chinh sach va cite dO chi ngan sach do, cap có tham quyen ban hanh; chi ti'et theo linh vuc chi va ca caudAu tu phat trien, chi thuimg xuyen.
3. Tong hap nhu cau chi ngan sach nha nuac cua ca quan, dan vi:
a) Can cu tan chi ngan sach dugc co quan tai chinh, ca quan Ice hoach va dau to thong bao; mix chi co ser va de xuat chi mai da xac dinh theo quy dinh tai khoan 2 DiL nay; co quan, don vi xac dinh nhu call chi dau to phat trien nguon ngan sach nha nu& va nhu cau chi thuerng xuyen cua ca quan, don vi mirth nam du town va 02 nam tiep theo, chi ti'et theo lihh vuc chi, chi tieu co soy, chi tieu mai theo quy dinh tai Dieu 17 Thong tu nay; tren co soy dO tong hgp nhu cau chi ngan sach nha nuac cua co quan, dan vi trong thai gian 03 nam ke hoach;
b) Qua trinh tong hgp nhu call chi ngan sach, cac ca quan, don vi phai chu dOng sap xep, ra soat cac nhiem vu chi de nhu cau chi nam trong pham vi tran chi ngan sach dtrac thong bao, darn bao chi tieu ca so ch4t che, hieu qua va danh nguon kith phi them clang cho chi tieu mai:
Tnrerng h9p nhu cau chi cua cac ca quan, don vi lot hat tran chi ngan sach dugc thong bao, ca quan tai chinh, co quan ke hooch va dau tu phoi h9p voi tong co quan, don vi xir 15, theo quy dinh tai Khoan 3 Dieu 16 Nghi dinh s6 45/2017/ND-CP cua Chinh phu tnrac khi tong hgp, trinh Ice hoach tai chink —ngan sach nha nu& 03 nam ra cap c6 tharn quyen. Ca quan, don vi c6 nhu cau chi vugt trail dugc thong bao can phan tich 1.6 nguyen than tang nhu cau chi, &rig thai chit dOng de xuat cac giai phap ve ngu6n tai chinh de thkrc hien dugc cac flux tieu, nhiem vv dugc giao, nhu: ra soat, sap xep nhu cau chi theo thin to uu tien; cat giam kinh phi cac nhiem vv, hoat dOng, che do, chinh sach clang thkrc hien nhur,ig kern hieu qua de dieu chinh, hoc thay the bang cac nhiem vv, hoat dOng, che dQ, chinh sach mai c6 hieu qua han; kien nghi hoc ban hanh mai cac co che, chinh sach nham huy d'Ong them nguon luc tai chinh ngoai ngfin sach;
Truong hyp nhu cau chi cua cac co quan, don vi dugc dam bao to nguon thu phi dugc de lai va nguon thu sir nghiep, thu dich vv khac theo che do quy
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dinh, thi s6 du kien thu phai &roc chi tiet timg nam, ding vai cac danh gia, thuyet minh có lien quan.
c) Bao cao nhu cAu chi ngan sach nha ntrac cUa ca quan, don vi phai kern theo thuyet minh, giai trinh ve nguyen tic, tieu chi phan b6 ngan sach cho co quan, don vi trkrc thuOc; tru tien bo tri ngan sach va ngtiOn luc tai chinh khac cho chuang trinh, du an, nhiem vu chu yeu; du bao cac rUi ro phat sinh trong to chirc thkrc hien ke hoach, bao g6m ca so nq dong va no du phong; cac giai phap to chirc thuc hien Ice hoach tai chinh - ngan sach nha milk 03 ram cUa ca quan, dam vi.
Dieu 17. Mc dinh nhu au chi au fir phat trien, chi throng xuyen dm co. quan, don vi trong thiYi gian 03 nam Ice ho#ch.
1. Xac dinh nhu cAu chi du tu phat triers:
, Nhu cAu chi du tu phat trien dm Ca quan, don vi nam ke hoach b&ng tong chi du tu phat trien co so va chi dau tu phat trien mai trong nam do, dtroc chi tiet theo timg nam va theo timg anti vuc chi ngan sach nha ntroc quy dinh tai khoan 3 Dieu 3 Nghi dinh so 163/2016/ND-CP dm Chinh phu; kern theo cac tai lieu thuyet minh, giai trinh ve tien dO thuc hien ho4c ke hoach thkrc hien oh cac du an co lien quan.
Vi du 6: ket hop, cac gia thuyet dA neu trong vi du 1 tai khoan 1 Dieu 5 va vi du 3 tai khoan 1 Dieu 6 ThOng tu nay, nhu cau chi du tu phat trien anh vuc hoat Ong kinh to dm co quan A trong ke hoach tai chinh - ngan sach nha nuOc 03 nam 2018 - 2020 &roc xac dinh nhu sau:
Don vi: tri"0 clOn
s6 Nie dung tior thuc hi0 nam
2017
Du town ram 2018
Du kien nam 2019
Du kien nam 2020 TT
TOugnhu au chi _ 10.500 91.500 110.500 55.500 1 CM du tw phat frau co' sir 10.500 47.500 43.500 16.500
- Thanh town no XDCB 15.000 - Dir an I 5.000 5.000 5.000 - Dv an III 5.500 27.500 38.500 16.500
+ Von vay WB 5.000 25.000 35.000 15.000
+ Von eloi tin 'rang mak 500 2.500 3.500 1.500
2 Chi diu tir pith trail mid 44.000 67.000 39.000
- Dv An II 8.000 12.000 - Du an IV 30.000 45.000 25.000 - Du an kha thi chuAn bi du an V 6.000 10.000 14.000
2. Xac dinh nhu cAu chi thutmg xuyen:
Nhu eau chi thueyng xuyen dm ca quan, don vi nam ke hoach bAng tong chi thuang xuyen co soy va chi thuang xuyen mai trong nam do, ducfc chi tiet theo theo timg nam va theo timg l'inh vuc chi ngan sach nha nuac quy dinh tai
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khoan 3 Dieu 3 Nghi dinh so 163/2016/1\1D-CP dm Chinh phir, kern theo cac tai lieu giii trinh có lien quan.
Vi dy 7: ket hap cac gia thuyet da neu trong vi du 2 khoan 2 Dieu 5 va vi du 5 khoan 2 Dieu 6 Thong to nar, nhu cau chi thuimg xuyen lTnh vuc quan V, hanh chinh dm ca quan A trong ke hooch tai chinh - ngan sach nha nuac 03 nam 2018 — 2020 duqc xic dinh nhu sau:
Dan vi: tri u an
soS N iO dung
Vac thvc hien
nam 2017
Du town nam 2018
1:3!,r kien nam 2019
Dy kien nam 2020
TT
1
TONG NHU CAU CHI 6.000 8.796 8.264,2 9.212,7
Chi thirtnig xuyen co. s& 6.000 5.089 5.180,2 5.273,7
93,5 Cic khoin diet' chinh chi thirirng auyin mar (a-b) -911 91,2
a) Cac khoim dieu chinh tang 89 91,2 93,5
- Nang luang nggch, bOc thuang xuyin theo nig?: Iran 53 54,5 56
- Tang kink phi clang nien liim do biin dOng tji gib 36 36,7 37,5
b) Cac khoin dieu chinh giam 1.000
- Du an mua sat?: TSCD 500
- Kinh phi tilt kifm to viec khocin xe 6 to 500
II Chi thuttng xuyen WA 3.707 3.084 3.939
Doan ra hesi thao qu6c to 476 487
2 T6 chac hOi thao qu6c to 800
3 Thvc hien nhiem vµ mai 2.000 2.000 2.000
4 Wm hanh Dv an II (sau khi hoan thanh) 600
5 Kinh phi cho 02 an b6 tuyen dung mai 280 292 306
6 Qu$ hrong tang them do dieu chinh tien Wong co so 127 316 546
Nhu au khac t r nguen tilt kiem khoan xe O to 500
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Il .
Dieu 18. Quy trinh, tiRri gian 14p ke ho#ch tai chinh - ngfin sach nha mare 03 nam ciia cac 14, ca quan trung ircmg va co quan, don vj ir cap tinh
, 1. Truesc ngay 31 thang 3 hAng,nam, co quan, don vi thkrc hien cap nhat, bo sung so lieu va bao cao danh gia ke hoach tai chinh - ngan sach nha nuac 03 nam da lap nam truac:
s a) Can cur vao ket qua thkrc hien nhiem vungan sach nha nuac dm nam lien truck nam dau ke hoach 03 nam da lap nam truck, du town ngan sach nha nuac &roc giao ram hien hanh, cac muc tieu va nhiem IN da de ra cho 02 nam tiep theo, ca quan, dan vj thkrc hien cap nhat, bo sung s'6 lieu va bao cao danh gia ke hoach tai chinh - ngan sach nha nuac 03 nam TA lap nam truac, giri ca quan Tai chinh va co quan Ice hoach va D'Au tu de xem xet, tong hop, xac dinh cac trap chi ngan sach nha nuac cho thai gian 03 nam ke hoach mai;
b) Viec cap nhat, bt) sung ski lieu va bao cao danh gia ke hoach tai chinh -ngan sach nha nuac 03 nam da lap nam truac nham phat hien va kip thai có dieu chinh ye nguOn thu, nhiem vu chi dm co quan, dan vi de dap ung tot han yeu cau cong tac chuyen mon, nghiep vu va lam co so cho viec lap ke hoach tai chinh — ngan sach nha nuac 03 nam mai;
c) NOi dung bao cao cap nhat, 1)6 sung danh gia Ice hoach tai chinh - ngan sach nha mac 03 nam da lap nam truac dm ca quan, dan vi gam:
tie dinh lai cac nOi dung chi tieu co ser, chi tieu mai dm nam hien hanh,
chi tiet theo chi dau tu phat trier', chi thuOng xuyen va theo timg linh vkrc chi ngan sach nha mac, dam bao khOp dung vai du toan &roc cap tham quyen giao; tren co, so do, xac dinh lai cac nOi dung chi tieu co sa, chi tieu mai dm 02 nam tiep theo, chi tiet theo chi dau tu phat trien, chi thuang xuyen va theo tong linh vkrc chi ngan sach nha nuac;
Tren ca so cap that, bO sung so lieu ve thu, chi ngan sach nha mac va cac nguOn luc tai chinh khac dm co quan, don vi trong ke hoach tai chinh - ngan sach nha nuac 03 nam da lap nam truac, de xuAt dieu chinh nhu, cau chi ngan sach cho 02 nam tiep theo (neu co), chi tiet theo chi dau tu phat trien, chi thuang xuyen va theo tong linh vkic chi ngan sach nha milk, kern theo thuyet minh cu the cac yu to tac Ong lam thay di nhu cau chi ngan sach so vai ke hoach tai chinh - ngan sach nha nuac 03 nam da lap nam truck;
Vi du 8: Du town chi dau to phat trien linh vgc hoat Ong kinh to nam 2018 dugc cap co tham quy'en giao cho co quan A la 60,5 t'S, Ong, giam 16 tS dong so vai de xuAt dm don vi, trong do von bo tri trien khai cho du an IV la 20 tS, &rig va khong bii tri von cho du an kha thi chuan bi du an V vi chua phai cap thiet. DOng thei, trAn chi dAu tu phat trien co quan tai chinh thong bao cho co quan A nam 2019 la 100 tS, Ong, nam 2020 la 55,5 t'S, Ong.
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Gia dinh rang dir kien co ban (CCing mirc von dugc duyet, th6i gian thgc hi'en) cua cac du an la khong thay doi; kha nang giai ngan von dm cac du an sir dung nguon von trong nuorc nam 2018 dot 100% Ice hoach giao, rieng du an sir dung von ‘vay WB có kha nang giai ngan vugt ke hooch giao khoang 2 tY' dong. Khi do, ke hoach tai chinh - ngan sach nha nuck 03 nam 2018 - 2020 co quan A se dugc cap nhat, bO sung nhu sau:
Dom vi:
s6 NO1 DUNG
DU TOAN NAM 2018 DU KIEN NAM 2019 DIY K1EN NAM 2020
DU TOAN GIAO
TT KHA
NANG THUG HIEN
CHENH LECH TH-DT
IRAN CHI DUOC THONG •
BAO
KE ROACH
LAP NAM • TRUOC
DE XUAT DIEU • CHINH
TRAN CHI
DUOC THONG
BAO
KE ROACH
LAP NAM
TRUOC
DE xuAT DIEU
CHiNH
T6ng nhu cAu 60.500 62.700 2.200 100.000 110.500 104.300 55.500 55.500 55.500
I Chi DT co' so 60.500 62.700 2.200 100.500 98.300 41.500 41.500
1 Dv. an I 5.000 5.000 5.000 5.000
2 Dv an III 27.500 29.700 2.200 38.500 36.300 16.500 16.500
- Van vay WB 25.000 27.000 2.000 35.000 33.000 15.000 15.000
- Von d ai zing 2.500 2.700 200 3.500 3.300 1.500 1.500
3 Dv an II 8.000 8.000 12.000 12.000
4 Dv an IV 20.000 20.000 45.000 45.000 25.000 25.000
II Chi DT mai 10.000 6.000 14.000 14.000
1 Dkr an kha thi chan bi DA V 10.000 6.000 14.000 14.000
2. Truck ngay 20 thang 7 hang nam, can cir Chi thi dia Thu Wang Chinh phU va huong clan dm B6 Tai chinh, B6 Ke hoach va Dau tu, cac B6 va co quan trung ucmg quan ly chuang trinh nwc tieu qu6c gia, chucmg trinh rrwc tiou ve lap ke hoach tai chinh - ngan sach nha nuac 03 nam; tran chi ngan sach cho dau tu phat trier' va nhiern vu thuong xuyen do B6 Tai chinh, B6 Ke hoach va Dau tu thong bao; cac co quan, don vi lap ke hoach tai chinh - ngan sach nha nu6c 03 nam cfra minh, giri ca quan Tai chinh, co quan Ke hoach va Dau tu ding cap de tong he lap ke hoach tai chinh - ngan sach nha nu& 03 nam trinh cap c6 tham quyen tham lchao khi thao luan, xem xet, thong qua du toan ngan sach va phuong an phan bo ngan sach hang nam.
Dieu 19. M'Au bieu bao cao Ice hoach tai chinh - ngfin sach nha ntrerc 03 nam cita cac quan trung wing va quan, don vi tinh
Mau bieu bao cao ke hoach tai chinh - ngan sach nha nuorc 03 nam cila co quan, don vi thgc hien theo cac mau bieu tit. so 13 den s•5 22 phi lvc ban hanh kern theo Thong tu nay.
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KT. BO TRU.6NG
THI TRUbIs1G
Chuang IV DIEU KHOAN THI HANH
Dieu 20. Dieu khoin chuyen tiep 1. Viec lap k8 ho4ch tai chinh - ngan sach nha nuerc 03 nam 2018 - 2020
thuc hien theo quy dinh tai Dieu 20 Nghi dinh so 45/2017/ND-CP cua Chinh phu va gan ket chat the voi viec xay dkmg du town ngfin sach nha nu& nam 2018 dm cac bO, ca quan, don vi va dia phuang.
2. Du bao cac xu huong va trien vong kinh te, tai chinh vi mo, va cac chi tieu kinh t8 vi mo quan tong trong th6i gian 03 nam 2018 - 2020 duot quy dinh trong Chi thi cua Thu ttron Chinh phu va bluing clan cua ca quan tai chinh, co quan ke hoach va dau tu ve lap ke hoach phat trien kinh t8 - xa hOi nam 2018, xay dung du town ngan sach nha nuerc nam 2018 va Ice hoach tai chinh - ngfin sach nha nuov 03 nam 2018 - 2020.
Dieu 21. Iluirng dAn thirc hi§n tai dia phirong Can dr quy dinh tai khoan 5 Dieu 17 Nghi dinh so 45/2017/ND-CP cua
Chinh phu va huang dan tai Thong tu nay, Uy ban nhan dan cac tinh, thanh pho tvc thuc trung uang to chirc huong can viec lap ke hoach tai chinh: ngan sach nha nu& 03 nam cua dia phucmg minh, phu hop vai dieu kien thuc te.
Dieu 22. Hien luc thi hitnh
1. Thong tu nay có hieu luc ke tir ngay 22 thing 8 nam 2017 va dp dung tir nam ngan sach 2017.
2. Trong qua trinh thuc hien, neu co virsmg mac, de nghi cac bO, ca quan trung uang, dia phuang phan anh ve BO Tai chinh de nghien ciru, giai quyet./
Noi nhein: i- - Ban Bi thu Trung uang Ding; - Thu Wang, cac Ph6 Thu tuang Chinh phu; - Van phong Trung uang Ding va cac Ban cua Ding; - Van phong T6ng Bi thu; - Van phong Chu tich ntrOc; - Van phong QuOc hei; - Toa an nhin dan tai cao; - Vien kiem sat nhin din tAi can; - Kiem town nha ntrac; - gic be, co quan ngang be, ca quan thuec Chinh phu; - Uy ban trung uang Mit bin To quik Viet Nam; - Ca quan Trung uang cua cac doin the; - So Tii chinh, Cuc Thu& Kho buc Nhi nue:cc, Cuc Hai quan cac tinh, TP truc thuc Trung trong; - Cuc Kiem tra van ban QPPL - BO Tu phip; - Cong bao; - C8ng thong tin dien tir cua Chinh phu; - ang thong tin dien tir dm BO Tai chinh; - Cic don vi thuc BO Tai chinh; - Luu: VT, Vu NSNN.
Hujrnh Quang Hai
24
UBND TINH, THANH PHO
MAU BIEU SO 01
BAO MOT S6 CHI TIEU KINH TE - XA HOI CHU YEU GIAI DOAN 03 NAM ...
(Dung cho UY ban nhan dan ca.!, tinh bao cao Bo Tai chinh, BQ K" hoach va Day to truck ngay 20/7 hang nam)
STT NO1 DUNG
NAM IlleN liANH (N - 1)
NAM DI; TORN (N)
NAM N+ 1 NAN1 N-,-2 DON VI TINH
Kt HOACH LIOC TH1,CC
HICN
1 Tong sail pham trong nuac dm dia phuang (GRDP) gia hien hank
TS- dOng
2 TOc de, tang truemg GRDP %
3 Ca cAu kinh to
- Nong, lam, ngu nghi4) %
- Ciing nghip, xcizi ding %
- Dich vu %
4 Chi so gia tieu dung (CPI) %
5 Wm dau to phat trijn toan xa hOi tren dia ban Ty dOng
7:), ke so vai GRDP
6 Kim ngach xuat khau hang hoa "Trieu USD
Ric (lei tang trizerng % 1
7 Kim ngach nhap khau hang hem Trieu USD
Ric. (10 tang trwang %
8 Dan s6 Trieu ngueri
9 Thu nhap binh quan dau ngueri Trieu dOng
10 Mtirc giam tY le hO ngheo
11 Ty le hO ngheo %
12 Gido duc, dao tao
- SO giao vien Nguai
- SO hoc sinh Nguai
Trong do:
+ Hoc sinh dan tOc nOi tru Nguai
+ Hoc sinh ban tra Ngueri
+ DOi tugng dugc twang chinh sach mien, giam hoc phi theo quy dinh Ngurn
- SO truerng dai hoc, cao dang, day nghj ding lap do dia phucmg quan IY
Truemg
13 Y te:
- Ca sa khan) chira benh Ca sa
- SO gitrang benh Gitrang
NQI DUNG NAM DU
SIT
NAM H1CN HANH (N - I)
TORN (N) NAM N+1 NAM N+2 DON V1
TiNH IKE 110ACH
U.00 I-1RX 1116N
Trong do:
+ Gitrtmg benh cap tinh Giuerng
+ Gitrarng b8nh cap huyen Giutmg
+ Gitrirng phong kham khu vuc Giuting
+ Gitrong y to xa phutrng Giutrng
- S6 del won mua BHYT
+ 'Fre em dual 6 tuei Ngueri
+ ID& tuvng bao tro xa hOi Ngutri
+ Ngueri thuOc 110 ngheo ,-
Ngutri
+ Kinh phi mua the kham china benh ngueri ngheo, ngtrai dan tOc thieu so, ngutri song vung g̀um
+ Ngutri hien bt) phan co the Ngutri
+ Hoc sinh, sinh vien NgtrOi
+ Doi won cuu chien binh, ngtreri truc tiep tham gia khang chien cher-1g My- dru nu6c, ngutri tham gia chi8n tranh bao ve TO quec, lam nhiem vu quOc to a Campuchia, giap ban Lao, thanh nien xung phong
Ngutri
+ Ngutri thuelc hp gia dinh can ngheo Ngueri
+ Ngutri thuOc hO gia dinh nong, lam, ngu nghi8p c6 mirc song trung binh
Ngtroi
ngay thang... nam TIN /1:1Y BAN NHAN DAN
CHID TJCH (4 ten. Hong
WIND TiNH,THANII PlIO
MAU BIEll SO 02
BIEU TONG HOP IH,iTOAN THU NSNN NAM GIAI DOAN
(piing cho QV, ban nhan din cdp rink bao cao BO Tai chink trout ngar 207 h&tg nam)
Dun lir Trtu don
srr NQI DUNG
NAM HI€N HANII (N - I) Dkr KIEN 03 NAM K !MACH
DV TOAN TTgCP giao
DV' TOAN HDND chit tinh
quyet djnh
DANH CIA THIX HMIs(
NAM DVr TORN (N)
NAM N+1 NAM N+2
I 2 3 4 5 6
TONG THU NSNN TREN DIA BAN (1+11+111)
I THU NO1 DIA I 1. Thu tir khu vvrc doanh nghifp nha nubs do Trung ucrng_quin h
- Thud gia tri gia tang Tron do: Thu tit hoot dOng_thiim do. khai :hoc dau khi - Thue thu nhap doanh nghiep - nue tieu thy dac bidt Trong do: Thu to co so. kinh doanh Map khau tiep lye kin ra trong ntrac - Thud tai nguyen Trang do: Thue tat nguyen dciu. khi
2 Thu tir khu vtrc doanh nghib nha ntrhc do dia phtrcrn_g quit) IS - Thud gia tr_i_gia tan_g - Thue thu nhap doanh nghiep - Thud lieu thy dac bidt Trongdo: Thu lit co SO' kinh doanh nhOp khdu tieP tyc ban ra trong nwor - Thud tai nguyen
3 Thu tir khu vkrc doanh nghifp c6 vin din hr nitre ngoli
- Thud gia tri gia tang Trong,do: Thu to hoot clang 'ham do va khai thtic d4u. kid - Thue thu nhap doanh nghi§p Trong do: Thu to hoot dOns tham (la va khai thtic dciu, khi - Thu tir khi thien nhidn - Thus tieu thy dac bidt Tron: do: - Thu to co set kinh doanh nhap khau !tip the ban ra :rang noire - Thud [Ai nguyen Trong do: Thue tat nguven dciu. khi - Tien thud mat ditt, mat nu& Trong do: Thu to hoot citing !ham dig va khai Mac daft khi
4 Thu tir khu %yr kinh to ngoii quiic doanh
- Thud gia tri gill tang - Thud thu nhap doanh nghidp - Thue tieu thy dac hiet Trongd6: Thu tit co So' kinh doanh nhap khau iiip tyc ban ra trong nuerc - Thud tat nguydn
S Lf phi Wu& ha 6 Thud sir dung dit ming nghib 7 ThuE su dung_dit phi non& nghiep
g Thue thu nhap ca nhan
9 Thue ban vi m(ii truirn_g_ Trong de.: - Thu tit hang hoa nhap khau
srr NO1 DUNG
NAM H1CN HANN (N - I) Dll KIEN 03 NAM Kt ROACH
DU TOAN TTgCP gin()
Dtf TOAN HDND rip dub
quytt dish
DANI1 CIA TH UC CHI
NAM Du TOAN (N)
NAM N+1 NAM N+2
1 2 3 4 3 6 - Thu la hang had san _rat tong nude
10 Phf, Ifyhi Bao gom: - Phi, le phi do co quan nha nuor (rung urmg thu
- Phi, If phi do co quan nha nude dia phircmg thu Trong d6: phi boo vf mdi truang del vai khai Mac khotingscin
11 Tan sit d_ung dit Trong do: - Thu do ca quan, id chile, don vi thu6c Trung urmgquetn lj
- Thu do co quan, id chtir, don vi thudc dja pluming qudn li, 12 Thu tiin time tilt, mat mere 13 Thu tan sir dyng khu viii bits
Trong dd: - Thu& thdm quydn giao cia (rung wow - Thudc theim quyin giao cOa dla phurmg
14 Thu *4 bin tit sin nhi mire Trong do: - Do (rung iron
- Do din phtrong 15 Thu tk di sin thnrc xic 1#p quyin sir half can nhi mit
Trong d6: - Do (rung uvng zit Iji - Do did pintangxtl 1.)'i
16 Thu Hie cho thug vi bin nhi 4 thu(Sc sb h8u nhi mitt 17 Thu khic nein sich
Trong do: - Thu khcic ngdn sdch (rung wong 18 Thu tin tip quytn khai that khoing sin
Trong d6: - Gidy phip do Trung urn cdp - Gidy phip do ely ban nit& ddn cdp tinh c42
19 Thu *4 quy dit ding Ich vi thu hoa lyfi cling sin khic 20 Thu c6 tin villnti nhu#n mu thut (dja phircrog Wittig 100%) 21 Thu tir host ding x6 so kiln thitt (kt ci hoyt dGng x6 s6 Min loin) 11 THU Ttr DAu THO RI THU Tir HOAT HONG XUAT, NHAP KHAU 1 Thus suit khiu 2 Thut oh8p khiu
3 Thut tieu thy dilc bitt 4 Thus bio of m8i truirng 5 Thus gii tri gin ling _
ngiy ... thing tarn ... TMIVY BAN N1F1AN DAN
CHD TtCH (0 tin, thing glair)
UBND TiNH, THANH PHO
MAU BIEU SO 03
DV MEN THU CAN DOI NGAN SACH NHA NU& THEO SAC THUE GIAI DOAN 03 NAM ...
(Dung cho Uy ban nhcin dan cap tinh bcio ccio Bei Tai chinh truoc ngeg 20/7 hang ndm)
Dan vi: Trieu dim
STT NO DUNG
NAM HIeN HANH (N - 1) Dki KIEN NAM DV TOAN (N)
SO SANH NAM N V6I Mk THI/C HIeN NAM
N-I
DVKIEN NAM N+ I
Dll KIN NAM N+2 , DU. TORN trOC THLIC
HIeN
1 2 3 4-3/2 5 6
TONG THU NSNN TREN DIA BAN (1+11+III)
I Csic khoin thu to thug
1 Thus GTGT thu dr hang Ma SX-KD trong nubs - 2 Thug' TTDB thu to hang h6a san xuAt trong mac 3 Thug' BVMT thu tir hang h6a SX-KD trong mac
4 Thud thu nhap doanh nghiep
5 Thug' thu nhap ca nhan _ 6 Thug tai nguyen II Clic khoin phi, ro phi 1 Le phi truac ba . _ 2 Cac Ioai phi, 1e phi
III Thu a tar, 191 nhutin dirtrc chia, lyl nhutIn sau thus, chenh tech thu, chi ciia NHNN _
1 Thu co tirc, loi nhuan dugc chia, loi nhuan sau thug
2 Thu chenh Lech thu, chi dm NHNN IV Cac khoin thu ye nha dAt
, 1 Thug' sir dung dAt phi nong nghiep
2 Thug' sir dung dAt nong nghiep
3 Thu lien cho thug dAt, mat ntr6c, mat bin __
STT NQI DUNG
NAM HIEN HANH (N - 1) DV KIN NAM DV TOAN (N)
SO SANH NAM N V61 tfOC THtic HIeN NAM
N-1
DV K1EN NAM N+ 1
Dki KIN NAM N+2
DV T0, 4N Usk THVC HIeN
1 2 3 4=3/2 5 6
4 Thu den sir ding d'At
5 Thu tien cho thue va tien ban nha a thuac sar hfru nha nu&
V Thu khgc
1 Thu cap quyen khai thac khoang san
2 Thu ban tai san nha nuac
3 Cac khoan thu khac con lai
...., ngay ... thang... nArn ..... TM/UY BAN NHAN DAN
CHU TICH (K3 ten, dOng ddu)
IIHND TiN11, '1'11ANII PHA
sat, tutu sO 04
DV TOAN CHI CAN DOt NGAN SACH DIA PHUVNG CIA! DOAN 03 NAM ...
(Dying cho t_I3 ban nhan thin cap link bcio ccio Bo Tor chinh, BO Ke hooch va Ddu ru fru& ngily 20/7 hcing tram)
Don vj: Triu thing
SIT NQI DUNG DI1TOAN
NAM HICN HANII (N - 1) DU' KIEN 03 NAM Kt ROACH
Dc TORN TTgCP giao
MIND eh tinh quyet dinh
DANH GIA TIIVC HICN
NAM DliTOAN (N)
NAM N+ I NAM N+2
1 2 3 4 5 6
I CHI CAN DOI NGAN SACH DIA PIICONG
Trong do: Chi can en ngan sach dia phtryng tinh ty le dieu tiet, so 134 sung can diii tir ngfin sach (rung ming cho ngfin sach dirt phircrng (1)
1 Chi du to phat trien
1.1 Chi elan ttr va tai try. von cho cac doanh nghiep cung cap san pham, djch vy cong ich do Nha ntrov d4t hang, tic to chin kinh te, cac to chin tai chinh ctia dill phoung theo quy djnh cua phi') 101
1.2 Chi dau tir phat trien con lai (1-1.1)
Trong dO:
1.2.1 Chi din to phat trien cita cac dy• an phin theo nguein von
a Chi dau ttr XDCB von trong nuerc
b Chi dau to tir nguOn thu tien sir dung dat
c Chi dau to to ngu6n thu xc'3, so kin thiet
d Chi dau to tir ngul)'n bOi chi ngan sach dia phtrang
1.2.2 Chi dill tir phat trien phitn theo link %Arc
a Chi giao cluc - dao tao va day nghe
b Chi khoa hoc va cong nghe
.....
2 Chi thtrirng xuyen
a Chi giao dgc - dio tao va day nghe
STT NQI DUNG
NAM IlltN HANN (N - 1) DI/ KILN 03 NAM KE HOACH
DIX TOAN TTgCP giao
DI TOAN HDND cap tinh
quyet dinh
DANH Gui THVC HICN
NAM DV TOAN (N)
NAM N+I NAM N+2
I 2 3 4 5 6
b Chi khoa hoc %/a cong ngli;
3 Chi tra nu bli do chinh quyen dill phiromg vay
4 Chi bifi sung quj: du trir tai chinh
5 Du phong ngfin sach
6 Chi tipo ngutin cii each tien lircrng
II BO CHI NGAN SACH DIA PHUIING/BOI THU NGAN SACH DfA Pill
III CHI CHUAN NGUON SANG NAM SAU CUA NGAN SACH DJA PI I UtiNG
Ghi chit (1) Da bao Om chi tra nq gOc va chua bao Om chi tir nguiin bOi chi ngan sach.
....,ngay thing... ram .. TM/CY BAN NUAN DAN
CHU TICH (4 ten, citing dtito
UBND TiNH, THANH PHO
MAU BIEU SO OS
KE HOACH VAY VA TRA NGAN SACH CAP TINH GIAI DOAN 03 NAM ...
(Dimg cho UY ban nhdn don ccip tinh boo coo By Teti chinh trurk ngay 20/7 hOng nom)
Don vi: Trieu d6ng
STT NQI DUNG
NAM HIEN HANH (N 1 ) DU K1EN
NAM DV TORN (N)
SO SANT' NAM N
VGI UGC THLIC HIEN
NAM N-1
DU KIEN NAM N+1
DU KIEN NAM N+2
DU TOAN UGC
THUG HIEN
I 2 3 4=3/2 5 6
A MUC DUNG VAY TO! DA CUA NSDP
B 1301 CHI NGAN SACH DIA PIIUONG
C ICE HOACH VAY, TRA NV GOC
I Tang dir no* din nam
TS, 14 mix du nq dlu kj, so voi mix du nq vay t6i da cult ngfin sach dia phuang (%)
1 Trai phieu chiral quyen dja phuang
2 Vay lai tir ngu6n Chinh phis vay ngoai nu& (1)
3 Vay trong nuac khfic theo quy Binh dm phip luat
H Tra my gac vay trong nam 1 Ncr gac phai tri phan theo nguan vay
- Trai phieu chinh quyen dia phuang - Vay lai tir ngutin Chinh phi( vay ngoai ntrac - Vay trong nu& khac theo quy dinh cua phap luat
2 Nguan tra my - Tir ngu6n vay - BOi thu ngan sach dia phuang
- Tang thu, tiet kiem chi
- Ket du ngfin sach cip tinh ._ III Tang mire vay trong nam 1 Theo muc dich vay
- Vay bit dip b6i chi
- Vay tra nq g6c
2 Theo ngtitm vay
- Trai phieu chinh quyen dia phuang
- Vay lai tir ngu6n Chinh phi' vay ngoai ntrac
- Vay trong ntrac khac theo quy dinh cila phap luat
IV Tang du my coal nam Ty le mirc du nq cu6i lcS, so vai mire du nq vay t6i da ctia ngan sach dia phucmg (%)
1 Trai phieu chinh quyen dia. phtrang 2 Vay lai tir nguOn Chinh phti vay ngoai nuac (1)
3 Vay trong nuerc khac theo quy dinh cita phap luat
D Tri my Iiii, phi
Ghi chit: (1) Chi tiet theo timg du an. ngay ... nam
TM/UY BAN NHAN DAN CHU T$CH
(Kf, ten. (long eau)
UBND TiNH, THANH PHO
MAU BIEU Se 06
DV' KIEN NHU CAU, NGUON VA S6 BO SUNG CHI THIsrC HItN CAI CACH TIEN LUONG
(Thing cho Uy ban nhcin dan cap tinh bac, cao Bp Tat chinh truck ngety 20/7 hang nam) Dan vi: Tri0 dtnig
STT NQI DUNG
NAM H1eN HANH (N -1) DV KIEN 03 NAM ICE HOACH
DV TOAN TTgCP giao
DANH GIA THVC H1eN
KINN PH! TANG THEM
NAM DV TOAN (N)
NAM N+1 NAM N+2
A B i 2 3=2-1 4 5 6
I Wing chi quS' tien luting (khong bao gem phy cap lam them gib')
Trong do:
(1) TOng chi quy Luang theo tien ]rang ca se/ dA &roc quyet djnh truOc 31/12 nArn n-1
- Tang chi guy lucmg theo tien Itrcmg ca sa air dv kien
- Dieu chinh guy tien ltrang (bao gem a kinh phi con thieu dm cac nam truOc)
(2) TOng chi quy ]rang do tang tien Luang ca so
II Ting nguen kinh phi th!rc hien CCTL
(1) 10% tit kiem chi thuOng xuyen
(2) 50% tAng thu NSDP
- 50% tAng thu NSDP dtr town nAm nay so nAm tnrOc
- 50% tang thu NSDP thtrc hien nAm trirOc so dv town nAm tnroc
(3) Tit nguen gia hoc phi
(4) Tir nguen gia vien phi
(5) Thu str nghiep khac •
III Kinh phi de xuit phai 136 sung ho0c chuyin ngtiOn I-11 1-1I I-II I-II I-II
ngAy nAm ..... TM/UY BAN NHAN DAN
CHU TICH (Kf, ten, dong dein)
UBND TINII, THANH PHO ... MAU BIEU SO 07
CAP NHAT, DANH GIA
TINH HINH THVC HICN MOT SO CHI TIEU KINH TE - XA ROI CHU YEU GIAI DOAN 03 NAM ...
Mang cho 1.1Y ban nhan dein cap tinh Liao cao BO Tat chinh, BO Ke hooch va Dau to fru& ngay 31/3 ling nam)
STT NQI DUNG
KET QUA THUt HIEN NAM TRI/DC (M-1)
NAM HIEN HANH (M)* NAM M+1 NAM M+2
DON T1NH
VI
ROACH TRINH HDND
UtzKg
TIII/C HIEN
SO SANH TH/K11
(%)
KE HOACH TRINH HDND
KHA NANG THUC HIEN
so SANH
KNTI-1- KH
Kt. HOACH TRINH HDND
DE XUAT DIEU
CH1NH
KE HOACH TRINH HDND
DE XUAT DIEU
CHINH
C 1 2 3-2/1 4 5 6-5/4 7 8 9 10
I T6ng san pham trong nubc cua dja phuong (GRDP) gia hien hatch
TS, d6ng
2 T6c d6 tang twang GRDP
3 Co cau kinh te
- Nang, Icim, ngir nghiep
- C6ng nghiep, xeiu dong %
- Dtch vie %
4 Chi s6 gia tieu dUng (CPI) %
5 V6n dau ttr phat mien town XH tren dia ban Ty ding
TY te so vot GRDP
6 Kim ngach xuat khau hang h6a Trieu USD
Tdc d¢ tang triton %
7 Kim ngach nhap khau hang h6a Tr* USD
7:4c dO tang triton %
8 Dan s6 Trieu ngutri
9 Thu nhap binh quan diu ngubi Trieu d6ng
10 Mirc giam t* le hp ngheo %
11 TS, le htj ngheo %
12 Giao duc, dao tai
- S6 gilt° vien Ngutri
- S6 hoc sinh Ngutri
Trong de:
+ Hqc sinh Dan t6c n6i trti Ngutn
+ Hoc sinh ban WI Ngubi + D6i tuong duqc hitting chinh sach miln, giam hqc phi theo quy djnh Ngutri - S6 trutmg dai hoc, cao ding, day nghe Ong le. do dja phtrong quan IS, Mein
13 Y t6:
- Co so kham chqa benh Co se(
- S6 gitrtrng benh Giuting
Trong d6:
+ Gluons benh cAp tinh Gitrtrng
•
+
+ Giutmg benh cap huyen Giutmg
Gitrbng phong kham khu vqc Giutmg
+ Giubng y
t
oxa plurtmg Giutmg
- S6 d6i tuqng mua BHYT
+ Tre em dutri 6 tuSi Ngueri
+ D6i tuqng bio trq xi hiji Ngutri
+ Ngtrbi thu6c h6 ngheo Ngutri + Kinh phi mua the kham chta benh ngutri ngheo, ngutri dan tOc thiAu s6, ngutri sting viing Ngutri
STT NQI DUNG DONV
TINH I
KET QUA DIM HIEN NAM TRUOC (M-1)
NAM HIEN HANH • NAM M+ I NAM M+2
KE HOACH MINH HDND
ubc THIIC HIEN
SANH ritnui
(%)
KE HOACH TRINE! HDND
lulik -
NANG niut HIEN
SO SANH KNTH-
K!{
KE HOACH . TRIM-I HDND
DE XUAT DIEU
CHINH
KE HOACH TRINH HDND
DE XUAT DIED
CHINH
C 1 2 3=2/I 4 5 6-5/4 7 8 9 10
+ Ngueri hien b6 phin co the Ngueri
+ Hoc sinh, sinh vin Ngutri
+ D6i tuong cuu chitin binh, ngueri truc tit p tham gia kiting chien ch6ng my dm nook, ngueri tham gia chiCn tranh bao ye T6 qu6c, lam nhiem %At qu6c to er Campuchia, giiip bon Lao, thanh nien xung phong
Ngtreri
+ Npreri thu6c he gia dinh cin ngheo Ngutri + Ngtreti thu)c he gia dinh neing, lam, ngu nghiep c6 mix s6ng trung binh Ngueri
Ghi chit: (*) Day la nam du town trong ke hooch tai chlnh - NSNN 03 nam di bao cao clip thtun quyCn nam truerc
ngay thing ... nam TM/ilY BAN NHAN DAN
CHil TICH (K) ten, clang ddu)
tieND TINtt, THANH PHO
MAU Bite SO 08
CAP NHAT, DANN GIA THU NSNN NAM GIAI DOAN 03 NAM ... (Dung cho 1.4 ban nhtin dan cap tinh brio cao lid Tat chinh trutic ngay 31/3 hang Wm)
Dcrn vi: Tridu (Mn
STT NOI DUNG THl'C HIEN
NAM TRUbC M-I
NAM HIEN HANH M• NAM M+1 NAM M+2
Thit luring ('hinh phi Kis°
HOND clip tinh thing qua
Dinh gii Hive hifn
KEHOACH TRINH HDND
DE XUAT DIEU CHINH
KE HOACII TRINII IIDND
DE XUAT DIEU CHiNH
I 3 4 S 7 8 10 II
TONG THU NSNN TREN DIA BAN (1+11+111)
1 I. THU NO1 DIA 1 Thu tir khu virc doanh nghiSp nha lurk do Trung !rung quart 4
- Thud gib tri gia tang Trongdo: Thu tit hoot dOng tham do. khai iliac dau khi - Thud thu nhap doanh nghidp - Thud lieu thy dac bidt
Trong do: Thu ni co so kinh doanh nhOp khdu tti;p tyc ban ra trong nwor
- ThuS tai nguyen Trong do: Thue tat nguyen delft, khi
2 Thu tir khu we doanh nghiSp nhi cur& do dia pinning quan Ii+ - Thue gia td gia tang - Thud thu nhap doanh ughidp - Thue Lieu thy dac bidt Trong do: Thu tit co stir kinh doanh nit& khdu tie!) tyc hcin ra trongrnair - Thue tat nguyen
3 Thu tir khu yuc doanh nghiSp c6 %6n din to ntricc ngoii - Owe' gia td gia tang Trongdo: Thu tit hoot dOng tham do va khai that ddu, khi r - Thud thu nhap doanh nghidp Trong do: Thu tit hoot dOng tham do va khai Mac daft, khi
h - Thu tir khi thidn nhien - Thue tidu thy dOC WO Trong,d6. - Thu dr CO' so kinh doanh nhdp khdu tieP lye ban ra trong mit- - Thud tai nguyen Trong c16: Thue tai nguyen dau, khi 1.- - Tien thud mat dat, mat nuerc Trong do. Thu to hoar dOng than; do va khai Mac dau, khi
4 Thu tir khu vuc kinh 14 ngoii quific doanh - Thue gia td gia tang - Thue thu nhap doanh nghidp - Thud tieu thy Oc. biSt Trongdo: Thu to co so kinh doanh nhdp khdu Yea tyc bcin ra trong nttor - Thud tai nguyen
5 14 phi Cm& by 6 nue str dung !hit Ming ngliifp 7 Thug sir dung !1St phi nonig2gLiWp 8 Thue thu nbiip ci nhin 9 Thus bac) vi moi !ruling_
STT NO1 DUNG TIIVC HIEN
NAM nurac M-1
NAM HIEN IIANII M' NAM WI NAM M+2
1 hi/ ttrerng Chinh phti gin()
IIDND clip tinh thong qua
Dinh gii thkrc hifn
KE HOACH TRINH HDND
DE XUAT DIEU CHiNII
KE HOACII TRINH HDND
DE XUAT DIEU CHiNII
1 3 4 5 7 8 10 II
Frong.do . - Thu ni hang hoer nheip khziu - Thu to hang hoa san xuat trong mak
10 I'hi, le phi Boo Om - Phi, te phi do co. quan nha nfterc trung uong thu
- Phi, le phi do co quan nha nu& dia /Along thu L_ Trong do: phi bcio ye moi trizirng deii vai khai thac khoong san
11 Tien sir dyng dit Trong do: - Thu do co quart to chat. clan vj thueic Trung uong quern iii
- Thu do co quan, to char, dan vi thuOc dja phtrang quan 1,V
12 Thu tien thue (lit, mgt max
13 Thu tien sir dyng khu vyc Bien
Trong do: - 7hueic than quye3n giao Clif1 trung vong
- Thuac thorn quyin giao can dja phttemg
14 Thu Ur bin tai sin nha rank
Trong do . - Do trung wang
- Do dja phircnig
15 Thu tir tai sin dtrcrc XliC lip quyen so hint cilia nha mt.& ,-
Trong do. - Do trung :tong _tit 11., - Do dja phttong _left. 4,
16 Thu tien cho thue vi ban nha it thuOc so him nha ntrerc
17 Thu khac ngan sach
Trong d6 - Thu kheic ngein such trung yang
18 Thu tien clip quyen khai that khoang sin Trong do: - Giay phep do Trung wing cap
- Gitly phep do Ov ban nhcin dein cap tinh cap
19 Thu tir quj, dit Ong ich vi thu hoa Icri tong sin khgc
20 Thu ce tin va lqi nhuin sau thue (dja phtrcrng htrerng 100%)
21 Thu tir hoot ding sO so kien thiet (ke ci hoot ding xii so dien toin)
II THU TI:J. DAV T116
III THU Tir HOtyt DQNG XUAT, N14P KHAU
1 Thue xuat khau
2 Thue nhip khau
3 Thue lieu thu dic biet
4 Thue Wove' mOi trtro.ng
5 Thug gift trj gia tang
Ghi chti: (*) Day la nam du Wan trong k6 hooch tai chlnh - NSNN 03 nam da bat) cao cap tham quyen nam trarc
ngiy thing nIun TM/UY BAN NHAN DAN
CHU TICH (KS, ten, clang ddu)
UBND TiNH, THANH PHA MAU BIEU SO 09
CAP NHAT, DANH GIA THU CAN DOI NGAN SACH NHA NV& THEO IINH VI,TC GIAI DOAN 03 NAM ....
(Dung cho LI5, ban nhan dan cap tinh bcio cdo Bp Tai chink fru& ngay 31/3 hang mini)
Dan vi: Trigu don
SIT NQI DUNG
KET QUA Tli NAM TRUOC (M-1) NAM MEN HANH (M)• NAM M+1 NAM M+2
UtIC TH TRINH HDND
KET QUA THVC HIEN
SO SANH TH/Kli (%)
DI/ TOAN HDND
THONG QUA
KIIA NANG Tf11,1C MEN
SO SANH KNTH-DT
KE ROACH TRINH HDND
DE XUAT
CHINH DIEU
KE 110ACII TRINI1 HDND
DE XUAT DIED
CHINH
1 2 3=2/1 4 5 6=5/4 7 8 9 10
TONG THU NSNN TREN DIA BAN (1+11+111)
TS, le thu NSNN so vai GRDP(%)
Tj) le thu tit tha, phi so vai GRDP(%)
I Thu ni)i dist
Mc c43 tang thu rx) Tj trong trong tang thu NSNN (%)
Trong do:
I Thu tir khu vkrc DNNN do TW quan 15i
2 Thu tir khu vtrc DNNN do DP quan ljf
3 Thu tir khu Arc DN di von DTNN
4 Thu tir khu viirc kink to NQD
5 Thue thu nhOp ca nhan
6 Thue bao vg moi truerng _. 7 Le phi trtrerc b4
8 Thu tien sir Ong dAt
9 Thu tir boat d'Ong s6 x6 kin thiet
STT
•
NQI DUNG
KET QUA TH NAM TRUOC (M-1) NAM H1eN HANH (M)' NAM M+1 NAM M+2
UOC TH TRINH HDND
KET QUA nag HO
so SANII TH/KH (%)
Dlf TOAN IIDND
THONG QUA
KHA NANG THIIC HIeN
SO SANH KNTH-DT
ICE HOACH TRINH HDND
DE XUAT Dlit .,
U CHINN
ICE HOACH TRINII HDND
DE xuAT DIEU
CH1NH
1 2 3=2/1 4 5 6=5/4 7 8 9 10
10 Thu hei von, thu co tire, loi nhuan sau thue, chenh tech thu, chi NHNN
H Thu tui dau tho
T'ac do tang thu (%)
TS, trQng trong tang thu NSNN (%)
HI Thu tir hot d(ing xttt, nhtip Multi
Tac dO tang thu (%)
Ty trQng trong tang thu NSNN (%)
IV Thu vin try
Tac coo tang thu (%)
TS, trQng trong tang thu NSNN (%)
Ghi (*) Day la am dtr town trong ke hoach tai chinh - NSNN 03 nam da bao cao cap them quyen nam truoc
...., net), thang... nArn TM/0Y BAN NHAN DAN
CHU TJCH (1C.) ten, dong ddu)
UBND TINH, THANH PH6 ... MAU BIEU S6 10
CAP NHAT, DANH GIA THU CAN DOI NGAN SACH NHA NIfitiC THEO SAC THUE GIAI DOAN 03 NAM ...
(Dimg cho U.)) ban nhem da'n cap tinh bac) ccio BQ Tai chinh try& ngay 31/3 hang na'm)
Dan vi: Trieu d6ng
STT N(01 DUNG
KET QUA TH NAM TRUOC (M-1)
NAM HICN HANH (M)* NAM M4 1 NAM M+2
Ur& TH TRINH HDND
KIT QUA THVC
SO SANH TH/KH
(%)
DU* TOAN HDND
THONG QUA
HIEN CHINN
KHA
i-IIEN
NANG HOACH SO SANH
KNTH- DT
THUG TRINH
KE
TR1NH HDND
DE XUAT ...
DItU
Kt HOACH
HDND
DE XUAT DIEU
CHINH
1 2 ' 3=2/I 4 5 6=5/4 7 8 9 10
TONG THU NSNN TREN DIA BAN (I+II+III)
I Cie khoin thu tir thue
1 Thue GTGT thu tiz hang h6a SX-KD trong nu&
2 Thu' TTDB thu tir hang hoa san xuAt trong nu& . _ •
3 Thue BVMT thu tir hang h6a SX-KD trong ntr6c
4 Thu' thu nhap doanh nghiep
5 Thu' thu nhap ca nhan 6 Thue tai nguyen II Cfic khofin phi, k phi 1 Le phi tnrac ba 2 Cac loai phi, le phi
III Thu co tin, Icri nhu4n dirqc chia, loi nhu4'n sau
A thue, chenh kch thu, chi cua NHNN
1 Thu c6 tic, lai nhuan dtrac chia, Lai nhuA'n sau thug
2 Thu chenh Lech thu, chi cua NI-INN
STT NQI DUNG
KET QUA TH NAM TRU'OC (M-1)
NAM HIEN HANH (M)* NAM M+1 NAM M+2
U.&{ TR1NH HDND
KET QUA THUG HIEN
SO SANH TH/KH
(%)
DV TON HDND
ONG THUA Q
KHA NANG THIJC HIEN
SO SANH KNTH-
DT
ICE HOACH TR1NH HDND
DE XUAT DIEU
CHiNH
KE HOACH TRINH HDND
DE XUAT DIEU
CHiNH
1 2 3=2/1 4 5 6=5/4 7 8 9 10
IV Cac khoitn thu ve nha dit
1 Thue sir dung dAt phi nong nghiep 2 Thue sir dung dAt ming nghiep 3 Thu tien cho thu'e dAt, mat nizac, mat bien
4 Thu tien sir dung dAt
5 Thu tien cho thug va tier' ban nha a thus5c ssirhthr nha nuoc
V Thu khac
1 Thu cap quyen khai thac khoang san
2 Thu ban tai san nha nuac
3 Cac khoan thu khac con lai
Ghi chi : (*) Day la nam dir town trong k6 hoach tai chinh - NSNN 03 nam da bao cao cap thim quy&'n nam truck
..., ngay ... thang... nam ... TMAJY BAN NHAN DAN
CHiJ TjCH (Iq ten, clOng cau)
UBND TINH, THANH PHO
MAU BIEU So 11
CAP NHAT, DANH GIA CAN DOI NGAN SACII Df A PHIYONG GIAI DOAN 03 NAM ...
(Ditng cho (11 ban nhcin dcin cap tinh bao coo Lta Tai chinh fru& ngay 31/3 hang narn)
Dam VI: Tri0.1 d6ng
STT
KET QUA TH NAM TRIITSC
(M-11 NAM I IEN HANH (M) NAM M-1 NAM M+2
NQI DUNG KE ROACH TRINH IIOND
UDC THUG HIEN
SO SAM' TH/KH
(%)
KE ROACH TRINH liDND
KHA NANG TIRIC HIEN
SO SANH KNTH-
KH
KE ROACH TRINH HDND
DE XUAT DIEU
CliiNH
KE ROACH TRINII HOND
DE XUAT DItU
CIUNH
1 2 3=2/1 4 5 6-5/4 7 8 9 10
A TONG NGUON THU NSDP
I Thu NSDP dtrqc htr&ng theo phan cap
II Thu b6 sung tir NSTW
1 Thu 116 sung can d6i ngan sach
2 Thu b6 sung c6 muc lieu
III Thu tir quy dy trir tai chinh
IV Thu ket du'
V Thu chuyen nguiin tir nam truck chuyen sang
13 TONG CHI NSDP
I Ttng chi can d6i NSDP
I Chi clau to phat trien
2 Chi thuerng xti.v en
3 Chi tra no lai cac khoan do chinh quyen dia
phucrng vay
4 Chi bili sung quS, dir tit tai chinh
5 Dv pheing ngan sach
6 Chi too ngu6n, dieu chinh tien Wong
II Chi cac CTMT tfr ngu6n b6 sung tir NSTW
1 Chi thvc hien cac CT muc tieu qu6c gia
2 Chi thvc hien cac CT muc tieu. nhiem vu
III Chi chuyin ngu6n sang 'tam sau
C BQI CH1/BCII THU NSDP
D TONG MUC VAY, TRA NO CCA NSDP
1 114n mar dtr nq vay t6i da cult NSDP
II Muc dy nq dau Ity, (nam)
III Tri nq g6c vay cua NSDP
I Tir nguiin vay de tra nq gOc
2 Tir ngu6n b§i thu, tang thu. tiet kiem chi, ket du NS cap tinh
IV TOng mut vay cua NSDP
I Vay di bu dap b§i chi
2 Vay de tra nq g6c
V Mk dy- nq cuti ky (nam)
Ghi (*) Day la nam du loan trong Ice hooch tat chinh - NSNN 03 nam da bac, cao cop tham quyen nam truOc
, ngay . thing . nam TMADY BAN NHAN DAN
CHU TJCH (4 ten. (long delta
UBND TINH, THANH PHO
MAU BIEU SO 12
CAP NHAT, DANH GIA CHI CAN DOI NGAN SACH DIA PHIYONG THEO CO CAU CM GIAI DOAN 03 NAM .... (Dung cho (If, ban nhan dan cap tinh &do cat) BQ Tai chinh, Bei Ki hogch va Dela tu truac ngay 31/3 /wing nom)
Dan ding
SIT NQI DUNG
KET QUA TH NAM TRU& (M-1)
NAM HIEN HANH (M)* NAM M+1 NAM M+2
IJOC TH
TRINH HDND
'CET QUA THIX HIEN
SO SANH MICH
(%)QUA
TON HDND THONG
KHA NANG 'THUC HIEN
so SANH KNTH-
DT
KA HOACH ITU/NH HDND
DE XUAT DIEU
CHINH
Kt HOACH TR1NH HDND
DE XUAT DIEU
CHINH
1 2 3=2/1 4 5 6=5/4 7 8 9 10
I CHI CAN-D61 NGAN SACH DIA MIMING
Trong d6: Chi din di nein alich dja phtrovg firth ty le dieu tiet, ski b( sung can di tir nein sich trung iron cho ngin sich dja phuirng (1)
1 Chi diu to phit trait
1.1 Chi du tu va ho try. ',tin cho clic doanh nghiep cung cap san phim, dich vu Cling ich do Nhii mot dOt hang, cac to chic kinh te, cat Co chic tai chinh cut, dia phurctng theo quy djnh dm phip luta
1.2 Chi diu to plat trim can tai (1-1.1) •
Trong de:
1.2.1 Chi du tv phit trait cila chc d(r sin plain theo upon von
a Chi diu to XDCB v6n trong nur6c
b Chi du tu ter ngu6n thu tien sir dung dAt
c Chi diu tu ta• ngu6n thu x6 s6 kik that
d Chi du tu ul ngu6n b0i chi ngAn sich dja phucmg
1.2.2 Chi diu to phat trien phan theo iinh vire
a Chi gill() dyc - dho tali vu day nghe
b Chi khoa hoc vi Ong nghe
.....
STT NQ[ DUNG
KET QUA TH NAM TRubc (m- 1 ) NAM HieN HANH (M)* NAM M+ I NAM M+2
If& TH
TRINH HDND
'CET QUA
THI/C HIEN
SO SANH TI 1/KII
(%)QUA
DIf TOAN HDND
THONG
ICHA NANG THUC HIEN
SO SANH KNTH-
DT
KE HOACH TRINH HDND
DE XUAT DIEU
CHINH
KE HOACH TRINH HDND
DE XUAT DIEU
CHINH
3=2/1 4 5 6 5/4 7 8 9 10
2 Chi therng xuyen
a Chi gilt° doc - dio too vi day nag
b Chi khoa hoc vi deg agile
3 Chi trh nv Hi do chfnh quyin dia phwang vay
4 Chi b6 sung glut dvtr& thi Maio
5 Dv ahem nate rich
6 Chi tao again au deli tars hang
H B01 CHI NGAN SACH DjA PfluONG/B01 THU NGAN SACH DP. PHUONG
III CHI CHUYEN NGUON SANG NAM SAU CUA NGAN SACH DIA PHUONG
Ghi chi (I) Da bao gjos chi mei no gec va chuo boo p3n: chi tit ngujn bai chi ngan sack ngay nAm
TM/1711' BAN NHAN DAN CHU TJCH
(10 tin, etong du)
Ten ca quart, don vi
MAU BIEU SO 13 Chuang ...
TONG HOP NHU CAU CHI NGAN SACH NHA NU'OC GIAI DOAN 03 NAM ... cho ale dun vi du loan cap I bao cao ca quan tai chink, ca quan kE hoach va desiu to cling cap fru& ngay 20/7 hang nam)
Don vi: Trieu dOn
STT NQI DUNG
NAM HIEN HANH (N - 1)
DV' K1EN NAM Dki TOAN
(N) SO
SANH Dlf KIEN NAM N+1 DV KIEN NAM N+2
DU' TORN
UOC THVC HleN
IRAN CHI
THONG BAO
DO C
NHU CAU CHI CUA
DON VI ..._
CHENH Lem TRAN CHI - NHU CAU
NHU cAu
NAM N VOl TH NAM
IRAN CHI
DUQC THONG
NHU CAU CHI CUA
DON VI N-1 CAU CAU BAO BAO
CHENH L$CH TRAN
CHI - NHU
TRAN CHI
DUOC THONG
NHU CAU CHI CUA
DON VI
CHENH LOCH
• TRAN CHI - NHU
1 2 3 4 5=3-4 6=4/2 7 8 9=7-8 10 11 12=10.11
A TONG NHU CAU CHI NSNN
I Chi din ttr Oat trien (1+2+3)
1 Chi au to cac du. an (*) Chi qujc phong Chi an ninh va trgt to ATXH
2
Chi au to va ho try On cho DN cung cap san phim, dich Ai ding ich; cac to chtic
• kinh 4; cac to chirc tai chinh; au ttr von NN vac DN
- 3 Chi du tir phut trien khac II Chi thwirng xuyen* (1+2+...) 1 Chi quoc phang 2 Chi an ninh va trat to ATXH
B CHI Tip NGUON THU PHI DOC DE 1,AI CHO DO'N VI SO' DUNG THEO QUY DINH
1 Chi sir nghiep
2 Chi str nghiep..... -
STT NQI DUNG
NAM HO HANH (N - 1)
DV KIEN NAM DV TOAN (N)
SO SANH
DV KIEN NAM N+1 DV KIEN NAM N+2
DV •
TORN
U6C THVC Ho,
TRAN CHI
DOW THONG
13A0
NHU CAU CHI CUA
DON VI
CHENH LeCH
• TRAN CHI -
NHU
NHU CAU
NAM N V6I TH NAM N-I
cAu CAU
TRAN CHI
DUOC THONG
BAO
NHU CAU CHI
COA DON VI
CHENH I4CH IRAN CHI -
IRAN CHI
DUOC THONG
BAO
NHU CAU CHI CUA
DON VI
CHENH I,CH TRAN CHI -NHU cAu
1 2 3 1
4 5=3-4 6=4/2 7 8 57-8 10 li 1210-11
.... ,
..... Chi pan 1Y hanh chinh ,
C NHU CAU CHI CON LAI, SAU Kill TRU DI SO cm TEl NGUON THU DE LAI CHO DON VI SU DUNG (A-B)
I Chi du tir ph& &len 1 Chi au to cac dy• an*
Chi auk phong Chi an ninh va trOt ty• ATXH
2 Chi du tit va hi) trg von cho doanh nghi0 cung cap san phiim, dich vu cong ich; cac to chin kinh te; cac t6 chirc tai chinh; &Au
3 _ Chi du to phat trien khic II Chi thirlin xuyen* -
1 Chi quoc phong ._ 2 Chi an ninh va tr .at ty• ATXH
Ghi chi: (*) Nhiem vy chi phat sinh thuOc ITnh vigrc chi nao thi the hien link vvc chi do, kh8ng can phai the hien du cac ITnh virc chi theo quy dinh.
ngay than nArn THU TRUONG DON VI
(Ky, ten, (long eau)
- Ten co* quan, don vi
MAU BIEU SO 14
Chuang ...
TONG HOP NHU CAU CHI DAU TU. PHAT TRIEN GIAI DOAN 03 NAM ... (1)
(Dung cho cac don vi di, loan cap I bcio coo co quan tai chinh, cc quan kd hooch va dciu nr cling cap truck ngay 20/7 hang tram)
Dan vi: Trieu diing
STT NQI DUNG (2)
THUC HieN NAM
H1CN HANII (N-1)
NHU CAU NAM DV TOAN (N)
NHU CAU NAM N+I
NHU CAU NAM N+2
I TRAN CIII NGAN SACH DUQC THONG BAO
II NHU CAU CHI CUA CO QUAN, DON VI
1 Chi dill tir phat trien ca so'
a Win thanh toan nq (long XDCB theo quy dinh nhung den het ke hoach nom tnrerc chua be tri dugc nguen de thanh toan
b V6n thu hei cac khoan ling tnrerc du toan a day nhanh tien da cac du an dang thtrc hien theo quy dinh tai Dieu 37 Nghi dinh se 163/2016/ND-CP dm Chinh phti
c V6n du tu cho cac du an chuyen tiep, cac du an kheri ding mai trong nom hien hanh; tiep tvc thtrc hien trong nom tiep theo
d Von thuc hien cac khoan chi dAu tu phat trien khac theo quy dinh dm phap luAt
2 Chi &au tir phat trien mai
a V6n dAu tu dm du an dugc 136 tri vim bit dAu thuc hien (khai ding mai) nom hien hanh nhung khong trien khai dugc va kh6ng dugc chuyen nguon sang nom sau theo quy dinh
b Win thu hiii cac khoan ling tnrac dtr toan de khai Ong mai cac dtr an theo quy dinh tai Dieu 37 Nghi dinh se 163/2016/ND-CP dm Chinh phi'
c Von dAu tu cho cac du an bit du thuc hien trong nom dtr loan
d
Du an dugc cap c6 thAm guy& xem xet, phe duyet trong th&i gian xen gala 02 ke hoach dAu tu cong trung han va chic chin dugc PO tri von trong ke hoach du tu cong trung han giai doan sau, c6 nhu au trien khai thuc hien ngay tir nom dAu tien dm ke hoach trung han giai doan sau
d Nghien dru khA thi cho cac du an dugc trien khai trong ke hoach trung han sau
HI CHCNII LCCII TRAN CHI-NHU CAU (I-II)
Ghi cha: (1) Bao g6m 13 Iinh vvc quy dinh tai Luat ngfin sach nha ntrac, nhu: Quec phong, an ninh triit hr va an toan )(a hOi....; trubng hap ca quan, clan vi dugc giao dtr toan a mat Iinh vuc chi thi chi tong hop nhu cAu chi theo mau bieu 18
(2) Sip xep theo thin to tru tien ngay thong nom
THU TRIA:ING DON VI (1C), ten, dong din)
Ten co' quan, dun vi
MAU BIEU SO 15
Chuang ...
NHU CAU CIII DAU TU I'IIAT TRIEN LINII VUC GIAI DOAN 03 NAM ... (1)
(Dung cho cac don vi du loan cap I boo coo ca quan tai chink, ca quan ke hooch va clau to cling cap truck ngay 20/7 hang nam)
Dom vi: Trieu d6ng
STT NQI DUNG (2) THVC HO NAM HIEN HANN (N-1)
NHU CAU NAM D1,I TOAN (N)
NHU CAU NAM N+1 NAM N+2
NHU CAU
I IRAN CIII NGAN SACH DU'QC THONG BAO
11 NHU CAU CHI CUA CO QUAN, DON V!
1 Chi dAu tu Oat trien co' so.
a Vert thanh toan no (long XDCB theo quy dinh nhung den het ke hoach nam tnrerc chua be tri duoc nguon de thanh toan
b
Von thu hei cac khoan ang truerc du toan de day nhanh tien do cac du an dang thuc hien theo quy dinh tai Dieu 37 Nghi dinh so 163/2016/ND-CP dm Chinh phi'
c Win dAu tu cho cac du an chuyen tiep, cac du an khai cong man trong nom hien hanh; tier) tuc thuc hien trong nom tiep theo
d Vert thuc hien cac khoan chi du tu phat trien khac theo quy dinh dm phap luat
2 Chi dau tir phat trien med
a •
V6n d'au tu cita du an dugc be tri yen bit diu thgc hien (khai cong maxi) ram hien hanh nhung khong trien khai dugc va khong &lac chuyen ngutin sang nam sau theo quy dinh
b Vert thu hei cac khoan Ong tnrac du toan de kheri cong maxi cac du an theo quy dinh tai Dieu 37 Nghi dinh se 163/2016/ND-CP cita Chinh phi'
c Von dAu tu cho cac du an bat dAu thuc hien trong nam du toan
d
Du an duqc cap ca tham quyen xem xet, phe duyet trong thai gian xen giira 02 ke,hoach d'au tu cong trung han %/a chic chin dtrac NI tri von trong ke hoach au to cong trung han giai (loan sau, ce nhu eau trien khai thuc hien ngay tir nam au tien dm ke hoach trung han giai down sau
d Nghien ciru kha thi cho cac du an ducrc trien khai trong ke hoach trung hp sau
III CHENH LOCH TRAN CHI-NHU CAU (I-II)
Ghi cha: (1) Bao gem 13 linh vuc quy dinh tai luat Ngan sach nha ntrac, nhu: Odic phong, an ninh teat tu va an toan xa hei....; trutrng hop co quan, don vi duroc giao du toan a met linh vuc chi thi chi tong hop nhu cAu chi theo mat' bieu 14
ngay thong nam THi1TRUb7sIG DON VI
(Kj, ten, dong &du)
Ten ca quan, don vi ... MAI) BLEU SO 16
Chuang...
TONG HOP NHU CAU CHI THUt/NG XUYEN GIAI DOAN 03 NAM .... (Dung cho ccic don vi chi town cap I bao ccio ca quan tai chinh cang cap truac ngay 20/7 hang nom)
Dan VI: Tri0 d6ng
STT NQI DUNG (*)
THVC HIeN NAM HIeN
HANH (N-1)
NAM DIITOAN (N) NAMN+ 1 NAMN+2
IRAN CHI pox
THONG BAO
NHU CAU COA
DON VI
CHENH LECH NHU
CAU- TiRA CHI
TRAN CHI Du.0c
THONG BAO
NHU CAU CUA
DON VI
CHENH LeCH
NHU CAU -TRAN
CHI
TRAN CHI
D1!QC THONG
BAO
NHU cA.0 CUA
DON VI
CHENH LECH
NHU CAU - IRAN
CHI
1 2 3 4=3-2 5 6 7=6-5 8 9 10=9-8
TONG NHU CAU
T.do: - Chi thuang xuyen ca so - Chi thuang xuyen mai
1 QuOc phang
T. do: - Chi thuang xuyen ca so.
- Chi thuang xuyen mai
2 An ninh va tr4t tier, an town xA Nii
T. do: - Chi thuang xuyen ca so
- Chi thwang xuyen mai
3 Giao dyc - ciao too va day ngh&'
T. do: - Chi Mitring xuyen ca so.
- Chi thuang xuyen mai
4 .
..., ngay ... thang ... nam .... THI) TRUONG DON VI
(4, ten, dong cklu)
Ten co quan, don vi ... MAU BIEU SO 16
Chtrong ... TONG HQP NHU CAU CHI THIXONG XUYEN GIAI ROAN 03 NAM ....
(Ditng cho cac dan vi du loan cap I bao cao ca quan tai chinh cling clip fru& ngiry 20/7 hang nam)
Dan vi: Tr* d6ng
STT NQI DUNG (*)
THIJC IlleN NAM HieN
HANH
(N-1)
NAM Dkr TOAN (N) NAMN+ I NAM N + 2
TRAN CHI
DUOC THONG
BAO
NHU CAU CUA
DON VI
CHENH LeCH NHU CAU- TRAN CHI
TRAN CHI
DUOC THONG
BAO
NHU CAU
... CuA
DON VI
CHENH LeCH
NHU CAU -IRAN
CHI
TRAN CHI
DUOC THONG
BAO
NHU CAU COA
DON VI
CHENH LeCH
NHU CAU - IRAN
CHI
1 2 3 4=3-2 5 6 7=6-5 8 9 10=9-8
TONG NHU CAU
T.do: - Chi thtrang xuyen co se(
- Chi thueing xuyen mai
1 Qutic phong
T.clo: - Chi thufmg xuyen ca so
- Chi Chuang xuyen mai
2 An ninh va trOt tv, an town xa hOi T.da: - Chi thuang xuyen ca so
- Chi thuang xuyen mai
3 Giao dgc - dao tau va day nghe
T.do: - Chi thufmg xuyen ca so.
- Chi thuang xuyen mai
4 .
..., ngay ... thang ... nAm .... THU TRUtiNG DON VI
(Kji ten, clang thin)
Ten ca quan, don vi
MAU BIEU St5 17
Chuang
CHI TIET NHU CAU CHI THU.tiNG XUYEN GIAI DOAN 03 NAM ... (DUng cho cac don vi du loan cap I bao ccio ca quan tai chinh cling cap truck ngay 20/7 king Warn)
Dan vi: Tri6u d6n
STT LINH v(I (1)/NOI DUNG CHI THVC HIN NAM HieN
HANH (NN -1)
NHU CAU NAM Dl; TORN (N)
NHU CAU NAM N+1
NHU CAU NAM N+2
TONG NHU CAU CHI THVONG XUYEN
TRONG DO: - CM THUONG XUYENCO SO
- CHI THONG XUYEN MOI
1 QuOc pheng
a Chi thuirng xuyen ca so.
(1) Do* toan/dv kien b6 tri
(2) Cac dieu chinh chi tieu ca sa
- Thay del k9 thuat (chi tiet theo timg de xuat co the)
- Thoc hien cat giam do town de dam bao moc tieu can &IA NSNN theo quyet djnh cua ca quan c6 thim quyen
b Chi thirb.ng xuyen mei (2)
(1) Kinh phi de thirc hien cac nhiem vy, hoat Ong, chid d6, chinh sach da ban hanh tnrac day nhtmg den giai down ke hoach nay mai b6 tri chicle nguen a trien khai
(2) Kinh phi duy tri thtrc hien cac nhiem vo, hoat ding mai duqc b6 sung a nam hien hanh, tiep toc thvc hien narn do. town va cac nam tiep theo.
(3) Kinh phi tang them khi tang quy me bien the dm ca quan, don vi theo quyet djnh cua ca quan nha ntrac c6 thim quyen
(4) Kinh phi duy to bao duemg may m6c, trang thief bj de van hanh cac du an diu to mai hoan thanh, dua vao sir dong trong nam do town;
(5) Kinh phi cho cac nhiem vo, hoat ding, the d6, chinh sach bit dam thtrc hien trong nam chr town, bao gem ca kinh phf str nghiep dOi ling cho cac do. an mai sir dong yen ngoai nuac
(6) Kinh phi tin= hien cai each mire tien lucmg co so theo quyet • . djnh cua cap co tham quyen.
2 An ninh vit trkit tu, an town xã htli
a Chi thuirng xuyen case
(1) Du toan/du kien b6 tri
(2) Cac dieu chinh chi tieu ca sa
- Thay doi k, ttiut (chi tiet theo timg de xuat co the) - Thoc hien cat giam dv town de dam bao moc tieu can doi
NSNN theo quyet dinh dm ca quan c6 thim quyen
b Chi thuinig xuyin WA (2)
•
STr LINH VI)C (II/NOI DUNG CHI Tfflic HIEN NAM meN
HANH (N-1)
NHU CAU NAM DLY TOAN (N)
NHU CAU NAM N+1
NHU CAU NAM N+2
(1) Kinh phi 6 thtrc hien cac nhiem vv, hoot Qeng, the ere, chinh sach da ban harsh trtr6c day nhung den giai clop ke hoach nay m&i be tri dtrqc ngu6n de trien khai
(2) Kinh phi duy tri thvc hien cac nhiem vv, hoat deng m6i duqc b6 sung 6 nam hien hanh, tiep tic thvc hien nam dv town va cac nam tiep theo.
(3) Kinh phi tang them khi tang quy mo bien the cua ca quan, don
• vi theo quyet dinh dm ca quan nha ntr6c of) thim quyen
(4) Kinh phi duy to bao duang may mec, trang thiet bj a van birth cac dkr An tau tir mai hoan thanh, Qua vao sir dung trong nam dtr
(5) Kinh phf cho cac nhiem vv, host Ong, the Qe, chinh sach bit Qiu thtrc hien trong nam dtr toast, bao gOm ca kink phi sir nghiep et6i img cho cac dy An mai sir dung yen ngoai ntr6c
(6) Kinh phi thvc hien cai cach mire tien lucmg ca so theo quyet
. . A d jnh cua cap c45 thim quyen.
3 Si ogibifp gilo dyc - dio tyo vi dyy nghe
Ghi chi : (1) Rao g6m 13 rush yuc quy djnh tai luat Ng/in sach nha ntroc, nhu: Qu6c phi:mg, an ninh trat tlr vit an town xh hei....; trutmg hqp co quan, dan vi duqc giao du town 6 met vai frith vuc chi thi lap theo iinh vvc chi Q6.
(2) Sip x6p theo thin to uu tien ngay thang nam
TRIXONG DON VI (10 ten, eking ddu)
AU Bitii SO is
TONG HOP Mi,JC TIEU, NHICM VIJ CHU YEU VA NHU CAU CHI MO! GIAI DOAN 03 NAM ...
(Ditng cho ccic don vi dtr Nan cap I bac. Ma ca quan tai chinh, co. quan ke hogch va dju to cling cap trworc ngay 20/7 h'ang ncrin)
Din vi: Tr* citing
STT MIX TIEU, NHIEM VU
LINH VV C CHI KINN CO SO PHAP LNk/
THU'C TIN HOAT DONG
CHU YEU
NGUON
PHI
NHU CAU CHI
TONG SO
TRONG DO CHIA RA
CHI CO SO
CHI MOI DAU TU.
PHAT TRIEN
TRONG DO CHI THUONG XUYEN
TRONG DO
CHI CO SO
CHI MOl
CHI CO SO
CHI mdi
1 2 3 4 5 6 7=8+9 8=11+14 9=12+15 10=11+12 11 12 13=14+15 14 15
I Gift° dyc - dito too _ 1 Giao duc tieu hoc Muc tieu, nhi8m vp 1 Nghj quyet QH Hoot dOng 1 NSNN
Hoot dOng 2 NSNN
Thu phi
Muc tieu, nhi8m vu 2 Nghj quyet CP Hoot dOng 1 ....
Hoot dOng 2
••••
2 Dao too cao ding Moc tieu, nhi .8m vu ... Hoot dOng ...
. .... II Y to
1 Y t4 dir phong Muc tieu, nhi8'm vu ... Hoot dOng ...
• •• ....
ngay tha nim THU TRU. 1 G DCfN VI
(Ky ten, d g delu)
Ten co' quan, don vi Clurang
Ten co quan, don vi
MAU BIEU SO 19 Chuang ...
DID KIEN SO THU, CHI Tir NGUON THU BOX DE LAI THEO CHE DO GIAI DOAN 03 NAM ...
(Dung cho cac don vi dir loan cap I bac, cao co quan tai chinh, co quan ke hoach va dau to
cling cap truletc ngay 20/7 hang nam)
Dan vi: Trieu di5n
STT NQI DUNG
NAM HIEN
HANH (N-I)
NAM DI1 TOAN (N)
SO SANH NAM N
V61 THI„IC FUN
NAM N-1
NAM N+1
NAM N+2
1 2 3=2/1 4 5
A Ciic khoin phi
I Ring sit thu phi
1 Phi A
2 Phi B
H Chi tir uguliu thu phi durc a 4i
1 Chi skr ngh4 ...
2 Chi sp. nghill, ...
3 Chi quail 15, hanh chinh
III St phi ntp NSNN (I - II)
B Thu, chi sir nghiep, dich vu
I Tiling so thu
1 A Tir cac hoat dOng cung cap dich vu cling do Nha
ntrac dinh gia
2 Tir cac hog dOng dich vu khac theo quy dinh dm phap luat
H Chi tir ngutn thu sir nghiep, dich vu 1 Chi skr ngh4 ...
2 Chi str nghi0 ...
ngay thang nam THU TRUtiNG DON VI
(Kj, ten, dong date)
• Ten ca quan, dun vi
MAU BIEU SO 20 Clurcrng
CAP NHAT, DANH GIA NHU CAU CHI NGAN SACH NHA NUOC GIAI DOAN 03 NAM ... (Dung cho cac clan vi clu• loan 4 1 bac) cao ca quan tai chinh, ca quan ker hooch va &Int tu• ding cap
trithc ngay 31/3 hang mint)
Dan vi: Tri u d6'n
STI
KET QUA NAM TRUtIC (M - 1)
NAM HIEN HANH (M) NAM M+ I NAM M-2
NQI DUNG DU
TORN GIAO
KET QUA
THUG
SO SANH TH/101
0/0)
DU TORN GIAO
KHA NANG THUG HIEN
SU SANI I Tli/KH
(%)
IRAN CIII
Duresc -"' THONG
BAO
DE
XUAT DIEU
CHINH
TRAN CHI
pox V
THONG BAO
DE
XUAT DIEU MI NH MINH
I 2 3=2/1 4 5 6=5/4 7 8 9 10
A TONG NHU CAU CHI NSNN
1 Chi (tau to phat trier] (1+2+3)
1 Chi dAu tu cac du an (.'
Chi quac phong
Chi an ninh va trot ttz ATXH
2
Chi dau tu va 118 trq von cho DN cung cap
sin phim, djch vu Ong ich; cac to chirc
kinh te; cac to chtic tai chinh; dAu tu von
NN vao DN
3 Chi dAu tu phat trien khac H Chi thuiing xuyen* (I+2+...) 1 Chi cluck phong 2 Chi an ninh va trot to ATX11
B CHI T(1 NGUON THU PHI Dtr0C DE 141 CII0 DON VI SO" DING THEO QUY DINH
1 Chi su nghitp
2 Chi su nghiep..... ....
..... Chi ((Iran ly hanh chinh
C NHU CAU CHI CON I41, SAU KHI TRi.- DI SO CIII TO NGUON THU DE LAI CHO DON VI SO' KING (A-B)
I Chi dau to phat 'Hen 1 Chi dill tu cac du An*
Chi qtaic phong
Chi an ninh va trot to ATX11
2 Chi du tu vi ho trq von cho doanh nghiep
cung cap sin phirn, djch vu cong ich; cac t6 chirc kinh te: cac to chdc tai chinh; dau
3 Chi dau tu phat trien khic
II Chi thterng xuyen* 1 Chi qtaic phong 2 Chi an ninh va trot to ATXH
Ghi chn: (*) NhiOn vu chi phi! sinh thuOc linh vuc chi nao thi the hien linh vuc chi do, khong can he hi'0 du cac linh vuc chi.
• ngay ..• thing nom THU TRUONG DON VI
(KS, ten, clang claw
Ten co. quan, (Ian vi
MAU BIEU S6 21 Clurcrng
CAP NHAT, DANH GIA NHU CAU CHI DAU TU. PHAT TRIEN GIAI DOAN 03 NAM ... (Dimg cho cac don vi du loan cap I hew coo ca quan tai chinh, ca quan Id hooch va dau to cling cap
truac ngay 31/3 hang nom)
Dan Tri'41 dCin
SIT NQI DUNG
KET QUA
THVC IlleN NAM
TRUOC (M-1)
NAM H1eN HANH (M) DV KIEN NAM M + 1 DV KIEN NAM M + 2
DV TOAN GIAO
KHA NANG THVC HIEN
CHENH LeCH 'MIX
HIeN - DIj TOAN
TRAN CHI
DUQC THONG
BAO
KE HOACH
LAP NAM • ,, TRUbC
DE XUAT DIEU
CHINH
'IRAN CHI
DUQC THONG
BAO
KE HOACH
LAP NAM
,,, •FRUbC
DE XUAT DIEU
CHINH
1 2 3 4-3-2 5 6 7 8 9 10
TONG SO
1 Chi (1.11 to phat trien ca set
a
VOn thanh Man no dog XDCB theo quy dinh
nhung den het ke hooch nom truck chua be, tri
duoc ngdni de thanh loan
b
Von thu hoi cac khoin Ung truck du toan de A
day nhanh tien dO cac du an dang dux hien ti theo quy dinh toi Dieu 37 Nghi dinh so
163/2016/ND-CP dm Chinh phil
c
V6n (tau to cho cac du an chuyen tiep, cac du
an khai cong mai trong nom hien hanh; tiep tuc
thuc hien trong nom tiep theo
d .1
Von thuc 1.1* cac khoan chi dau to phphat trien
khac theo quy dinh cua phap ItOt
2 Chi diu Ur phat triCn miri
a
V6n crau tu cua du an duov be tri yen bit dAu thuc hien (khei cong men) nom hien hanh nhung khong trien khai duoc va kheng ducic chuyen nguon sang nom sau theo quy dinh
STT NQI DUNG
KET QUA ititiC HICN NAM
TRUOC (M- I)
NAM HIeN HANH (M) DU KIEN NAM M + 1 DU KIEN NAM M , 2
DU TOAN GIRO
KHA NANG MIK ,
HI O
CHENH LCCH TH VC
ION - DU TOAN
TRAN CHI
MAK THONG
BAO
KE
HOACH LAP NAM
• ,, TR UbC
DE XUAT DIEU
CHIN!!
TRAN CHI
DUQC THONG
BAO
KE HOACH
LAP NAM
TRUOC
DE XUAT DIEU
CHiNFI
i 2 - 3 4-3-2 5 6 7 8 9 10
b
V6n thu h6i cac khoin Ling trtretc di,r bairn de , 1:116i cong m6i cac du an theo quy dinh 1.4i Dieu 37 Nghi dinh s6 163/2016/ND-CP dm Chinh phi'
c VOn diu tu cho cac der an bit &Au thirrc hien trong nim du toan
d
Du an ducic cap c6 thAm quyen xem xet,
phe duyet trong th&i gian xen gift 02 ke
hoach dau tu cong trung han va chic chin
dugc be tri yen trong ke hoach au tu cong
trung han giai doan sau, c6 nhu cau trien , khai thuc hien ngay tir nam au tien dm ke
hoach trung hp giai doan sau
d Nghien dru kha thi cho cac du an dime
tnen khai trong Ice hoach trung han sau
ngay ... thing ... nim THU TRYONG DON VJ
(10 ten, dong driu)
Ten ca quan, dun MAU BIEU SO 22
Chu ...
CAP NHAT, DANH GIA NHU CAU CHI THUltiNG XUYEN GIAI DOAN 03 NAM ... (Dung cho cac don vi du loan cap I bao cao ca quan tai chinh cling dip fru& ngiry 31/3 Mng nam)
Dom vi: Tri0 dting
STT NO DUNG (*)
KET QUA THI/C HIeN NAM
TRUOC (M-1)
NAM HIeN HANI I (M) DU. KIEN NAM M + 1 DU* KIEN NAM M + 2
DU TOAN GIRO
KHA NANG THI,TC HIEN
CHENH LECH THI ,TC HIeN -
DkI TOAN
IRAN CHI
DUQC THONG
BAO
ICE HOACH
LAP NAM
TRUQC
DE XUAT DIEU
CHINH
TRAN CHI
DUQC THONG
BAO
Kt HOACH
LAP NAM • .<._ TRUbt..
DE XUAT DIEU
CHINH
I 2 3 4=3-2 5 6 7 8 9 10
TONG NHU CAU ..
T.d6: - Chi thueng xuyen co so - Chi thtding xuyen mai
1 Qu6c phong T. do: - Chi thwang xuyen ca sá
- Chi thuOng xuyen mai 2 An ninh va tr4t tkr, an tan xA hOi
T do: - Chi thwang xuyen co so - Chi thufmg xuyen mai
3 Gido doc - ciao Lao Nth day ngh'' T.(16: - Chi thuong xuyen ca sa
- Chi thuerng xuyin mai 4 5
ngay thang nArn THU TRUUNG DON VI
(K.)", ten, (tong cklu)