ࡱ> npijklmq` lbjbjqPqP 4::fffftgFhhhhh9j,epQsx$hd2Cti^9jttChhthhthh ?Vyftz#d0FCL tttttttCC tttFtttt_PcDPc QUC HI CNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc Lut s: 83/2015/QH13H Ni, ngy 25 thng 06 nm 2015 LUT Ngn sch nh nc  Cn c Hin php nc Cng ha x hi ch ngh)a Vit Nam; Quc hi ban hnh Lut ngn sch nh nc. Chng I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh Lut ny quy nh v lp, chp hnh, kim ton, quyt ton, gim st ngn sch nh nc; nhim v, quyn hn ca cc c quan, t chc, n v, c nhn c lin quan trong l)nh vc ngn sch nh nc. iu 2. i tng p dng 1. Cc c quan nh nc, t chc chnh tr v cc t chc chnh tr - x hi. 2. Cc t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi - ngh nghip c ngn sch nh nc h tr theo nhim v Nh nc giao. 3. Cc n v s nghip cng lp. 4. Cc t chc, c nhn khc c lin quan n ngn sch nh nc. iu 3. p dng php lut 1. Vic lp, chp hnh, kim ton, quyt ton, gim st ngn sch nh nc phi tun th quy nh ca Lut ny v quy nh khc ca php lut c lin quan. 2. Trng hp iu c quc t m Cng ha x hi ch ngh)a Vit Nam l thnh vin c quy nh khc vi quy nh ca Lut ny th p dng quy nh ca iu c quc t . iu 4. Gii thch t ng Trong Lut ny, cc t ng di y c hiu nh sau: 1. Bi chi ngn sch nh nc bao gm bi chi ngn sch trung ng v bi chi ngn sch a phng cp tnh. Bi chi ngn sch trung ng c xc nh bng chnh lch ln hn gia tng chi ngn sch trung ng khng bao gm chi tr n gc v tng thu ngn sch trung ng. Bi chi ngn sch a phng cp tnh l tng hp bi chi ngn sch cp tnh ca tng a phng, c xc nh bng chnh lch ln hn gia tng chi ngn sch cp tnh khng bao gm chi tr n gc v tng thu ngn sch cp tnh ca tng a phng. 2. Cam kt b tr d ton chi ngn sch nh nc l s chp thun theo quy nh ca php lut ca c quan nh nc c thm quyn v vic b tr d ton chi nm sau hoc cc nm sau cho chng trnh, d n, nhim v. 3. Chi d tr quc gia l nhim v chi ca ngn sch nh nc  mua hng d tr theo quy nh ca php lut v d tr quc gia. 4. Chi u t pht trin l nhim v chi ca ngn sch nh nc, gm chi u t xy dng c bn v mt s nhim v chi u t khc theo quy nh ca php lut. 5. Chi u t xy dng c bn l nhim v chi ca ngn sch nh nc  thc hin cc chng trnh, d n u t kt cu h tng kinh t - x hi v cc chng trnh, d n phc v pht trin kinh t - x hi. 6. Chi thng xuyn l nhim v chi ca ngn sch nh nc nhm bo m hot ng ca b my nh nc, t chc chnh tr, t chc chnh tr - x hi, h tr hot ng ca cc t chc khc v thc hin cc nhim v thng xuyn ca Nh nc v pht trin kinh t - x hi, bo m quc phng, an ninh. 7. Chi tr n l nhim v chi ca ngn sch nh nc  tr cc khon n n hn phi tr, bao gm khon gc, li, ph v chi ph khc pht sinh t vic vay. 8. D phng ngn sch nh nc l mt khon mc trong d ton chi ngn sch cha phn b  c c quan c thm quyn quyt nh  tng cp ngn sch. 9. n v d ton cp I l n v d ton ngn sch c Th tng Chnh ph hoc y ban nhn dn giao d ton ngn sch. 10. n v d ton ngn sch l c quan, t chc, n v c cp c thm quyn giao d ton ngn sch. 11. n v s dng ngn sch l n v d ton ngn sch c giao trc tip qun l, s dng ngn sch. 12. Kt d ngn sch l chnh lch ln hn gia tng s thu ngn sch so vi tng s chi ngn sch ca tng cp ngn sch sau khi kt thc nm ngn sch. 13. Ngn sch a phng l cc khon thu ngn sch nh nc phn cp cho cp a phng hng, thu b sung t ngn sch trung ng cho ngn sch a phng v cc khon chi ngn sch nh nc thuc nhim v chi ca cp a phng. 14. Ngn sch nh nc l ton b cc khon thu, chi ca Nh nc c d ton v thc hin trong mt khong thi gian nht nh do c quan nh nc c thm quyn quyt nh  bo m thc hin cc chc nng, nhim v ca Nh nc. 15. Ngn sch trung ng l cc khon thu ngn sch nh nc phn cp cho cp trung ng hng v cc khon chi ngn sch nh nc thuc nhim v chi ca cp trung ng. 16. Phn cp qun l ngn sch l vic xc nh phm vi, trch nhim v quyn hn ca chnh quyn cc cp, cc n v d ton ngn sch trong vic qun l ngn sch nh nc ph hp vi phn cp qun l kinh t - x hi. 17. Qu d tr ti chnh l qu ca Nh nc, hnh thnh t ngn sch nh nc v cc ngun ti chnh khc theo quy nh ca php lut. 18. Qu ngn sch nh nc l ton b cc khon tin ca Nh nc, k c tin vay c trn ti khon ca ngn sch nh nc cc cp ti mt thi im. 19. Qu ti chnh nh nc ngoi ngn sch l qu do c quan c thm quyn quyt nh thnh lp, hot ng c lp vi ngn sch nh nc, ngun thu, nhim v chi ca qu  thc hin cc nhim v theo quy nh ca php lut. 20. S b sung cn i ngn sch l khon ngn sch cp trn b sung cho ngn sch cp di nhm bo m cho chnh quyn cp di cn i ngn sch cp mnh  thc hin nhim v c giao. 21. S b sung c mc tiu l khon ngn sch cp trn b sung cho ngn sch cp di  h tr thc hin cc chng trnh, d n, nhim v c th. 22. S kim tra d ton thu, chi ngn sch l s thu, chi ngn sch nh nc c c quan c thm quyn thng bo cho cc cp ngn sch, cc c quan, t chc, n v lm cn c  xy dng d ton ngn sch nh nc hng nm v k hoch ti chnh - ngn sch nh nc 03 nm. 23. Thi k n nh ngn sch a phng l thi k n nh t l phn trm (%) phn chia cc khon thu gia cc cp ngn sch v s b sung cn i t ngn sch cp trn cho ngn sch cp di trong thi gian 05 nm, trng vi k k hoch pht trin kinh t - x hi 05 nm hoc theo quyt nh ca Quc hi. 24. T l phn trm (%) phn chia cc khon thu gia cc cp ngn sch l t l phn trm (%) m tng cp ngn sch c hng trn tng s cc khon thu phn chia gia cc cp ngn sch. iu 5. Phm vi ngn sch nh nc 1. Thu ngn sch nh nc bao gm: a) Ton b cc khon thu t thu, l ph; b) Ton b cc khon ph thu t cc hot ng dch v do c quan nh nc thc hin, trng hp c khon chi ph hot ng th c khu tr; cc khon ph thu t cc hot ng dch v do n v s nghip cng lp v doanh nghip nh nc thc hin np ngn sch nh nc theo quy nh ca php lut; c) Cc khon vin tr khng hon li ca Chnh ph cc nc, cc t chc, c nhn  ngoi nc cho Chnh ph Vit Nam v chnh quyn a phng; d) Cc khon thu khc theo quy nh ca php lut. 2. Chi ngn sch nh nc bao gm: a) Chi u t pht trin; b) Chi d tr quc gia; c) Chi thng xuyn; d) Chi tr n li; ) Chi vin tr; e) Cc khon chi khc theo quy nh ca php lut. 3. Bi chi ngn sch nh nc. 4. Tng mc vay ca ngn sch nh nc, bao gm vay b p bi chi v vay  tr n gc ca ngn sch nh nc. iu 6. H thng ngn sch nh nc 1. Ngn sch nh nc gm ngn sch trung ng v ngn sch a phng. 2. Ngn sch a phng gm ngn sch ca cc cp chnh quyn a phng. iu 7. Nguyn tc cn i ngn sch nh nc 1. Cc khon thu t thu, ph, l ph v cc khon thu khc theo quy nh ca php lut c tng hp y  vo cn i ngn sch nh nc, theo nguyn tc khng gn vi nhim v chi c th. Trng hp c khon thu cn gn vi nhim v chi c th theo quy nh ca php lut th c b tr tng ng t cc khon thu ny trong d ton chi ngn sch  thc hin. Vic ban hnh chnh sch thu ngn sch phi bo m nguyn tc cn i ngn sch trong trung hn, di hn v thc hin cc cam kt v hi nhp quc t. 2. Ngn sch nh nc c cn i theo nguyn tc tng s thu t thu, ph, l ph phi ln hn tng s chi thng xuyn v gp phn tch liy ngy cng cao  chi u t pht trin; trng hp cn bi chi th s bi chi phi nh hn s chi u t pht trin, tin ti cn bng thu, chi ngn sch; trng hp c bit Chnh ph trnh Quc hi xem xt, quyt nh. Trng hp bi thu ngn sch th c s dng  tr n gc v li cc khon vay ca ngn sch nh nc. 3. Vay b p bi chi ngn sch nh nc ch c s dng cho u t pht trin, khng s dng cho chi thng xuyn. 4. Bi chi ngn sch trung ng c b p t cc ngun sau: a) Vay trong nc t pht hnh tri phiu chnh ph, cng tri xy dng T quc v cc khon vay trong nc khc theo quy nh ca php lut; b) Vay ngoi nc t cc khon vay ca Chnh ph cc nc, cc t chc quc t v pht hnh tri phiu chnh ph ra th trng quc t, khng bao gm cc khon vay v cho vay li. 5. Bi chi ngn sch a phng: a) Chi ngn sch a phng cp tnh c bi chi; bi chi ngn sch a phng ch c s dng  u t cc d n thuc k hoch u t cng trung hn  c Hi ng nhn dn cp tnh quyt nh; b) Bi chi ngn sch a phng c b p bng cc ngun vay trong nc t pht hnh tri phiu chnh quyn a phng, vay li t ngun Chnh ph vay v cho vay li v cc khon vay trong nc khc theo quy nh ca php lut; c) Bi chi ngn sch a phng c tng hp vo bi chi ngn sch nh nc v do Quc hi quyt nh. Chnh ph quy nh c th iu kin c php bi chi ngn sch a phng  bo m ph hp vi kh nng tr n ca a phng v tng mc bi chi chung ca ngn sch nh nc. 6. Mc d n vay ca ngn sch a phng: a) i vi thnh ph H Ni v thnh ph H Ch Minh khng vt qu 60% s thu ngn sch a phng c hng theo phn cp; b) i vi cc a phng c s thu ngn sch a phng c hng theo phn cp ln hn chi thng xuyn ca ngn sch a phng khng vt qu 30% s thu ngn sch c hng theo phn cp; c) i vi cc a phng c s thu ngn sch a phng c hng theo phn cp nh hn hoc bng chi thng xuyn ca ngn sch a phng khng vt qu 20% s thu ngn sch c hng theo phn cp. iu 8. Nguyn tc qun l ngn sch nh nc 1. Ngn sch nh nc c qun l thng nht, tp trung dn ch, hiu qu, tit kim, cng khai, minh bch, cng bng; c phn cng, phn cp qun l; gn quyn hn vi trch nhim ca c quan qun l nh nc cc cp. 2. Ton b cc khon thu, chi ngn sch phi c d ton, tng hp y  vo ngn sch nh nc. 3. Cc khon thu ngn sch thc hin theo quy nh ca cc lut thu v ch  thu theo quy nh ca php lut. 4. Cc khon chi ngn sch ch c thc hin khi c d ton c cp c thm quyn giao v phi bo m ng ch , tiu chun, nh mc chi do c quan nh nc c thm quyn quy nh. Ngn sch cc cp, n v d ton ngn sch, n v s dng ngn sch khng c thc hin nhim v chi khi cha c ngun ti chnh, d ton chi ngn sch lm pht sinh n khi lng xy dng c bn, n kinh ph thc hin nhim v chi thng xuyn. 5. Bo m u tin b tr ngn sch  thc hin cc ch trng, chnh sch ca ng, Nh nc trong tng thi k v pht trin kinh t; xa i, gim ngho; chnh sch dn tc; thc hin mc tiu bnh ng gii; pht trin nng nghip, nng thn, gio dc, o to, y t, khoa hc v cng ngh v nhng chnh sch quan trng khc. 6. B tr ngn sch  thc hin nhim v pht trin kinh t - x hi; bo m quc phng, an ninh, i ngoi, kinh ph hot ng ca b my nh nc. 7. Ngn sch nh nc bo m cn i kinh ph hot ng ca t chc chnh tr v cc t chc chnh tr - x hi. 8. Kinh ph hot ng ca cc t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi - ngh nghip c thc hin theo nguyn tc t bo m; ngn sch nh nc ch h tr cho cc nhim v Nh nc giao theo quy nh ca Chnh ph. 9. Bo m chi tr cc khon n li n hn thuc nhim v chi ca ngn sch nh nc. 10. Vic quyt nh u t v chi u t chng trnh, d n c s dng vn ngn sch nh nc phi ph hp vi Lut u t cng v quy nh ca php lut c lin quan. 11. Ngn sch nh nc khng h tr kinh ph hot ng cho cc qu ti chnh nh nc ngoi ngn sch. Trng hp c ngn sch nh nc h tr vn iu l theo quy nh ca php lut th phi ph hp vi kh nng ca ngn sch nh nc v ch thc hin khi p ng  cc iu kin sau: c thnh lp v hot ng theo ng quy nh ca php lut; c kh nng ti chnh c lp; c ngun thu, nhim v chi khng trng vi ngun thu, nhim v chi ca ngn sch nh nc. iu 9. Nguyn tc phn cp qun l ngun thu, nhim v chi v quan h gia cc cp ngn sch 1. Ngn sch trung ng, ngn sch mi cp chnh quyn a phng c phn cp ngun thu v nhim v chi c th. 2. Ngn sch trung ng gi vai tr ch o, bo m thc hin cc nhim v chi quc gia, h tr a phng cha cn i c ngn sch v h tr cc a phng theo quy nh ti khon 3 iu 40 ca Lut ny. 3. Ngn sch a phng c phn cp ngun thu bo m ch ng thc hin nhng nhim v chi c giao. Hi ng nhn dn cp tnh quyt nh vic phn cp ngun thu, nhim v chi gia cc cp ngn sch  a phng ph hp vi phn cp qun l kinh t - x hi, quc phng, an ninh v trnh  qun l ca mi cp trn a bn. 4. Nhim v chi thuc ngn sch cp no do ngn sch cp  bo m; vic ban hnh v thc hin chnh sch, ch  mi lm tng chi ngn sch phi c gii php bo m ngun ti chnh, ph hp vi kh nng cn i ca ngn sch tng cp; vic quyt nh u t cc chng trnh, d n s dng vn ngn sch phi bo m trong phm vi ngn sch theo phn cp. 5. Trng hp c quan qun l nh nc thuc ngn sch cp trn y quyn cho c quan qun l nh nc thuc ngn sch cp di thc hin nhim v chi ca mnh th phi phn b v giao d ton cho c quan cp di c y quyn  thc hin nhim v chi . C quan nhn kinh ph y quyn phi quyt ton vi c quan y quyn khon kinh ph ny. 6. Thc hin phn chia theo t l phn trm (%) i vi cc khon thu phn chia gia cc cp ngn sch v s b sung t ngn sch cp trn cho ngn sch cp di trn c s bo m cng bng, pht trin cn i gia cc vng, cc a phng. 7. Trong thi k n nh ngn sch: a) Khng thay i t l phn trm (%) phn chia cc khon thu gia cc cp ngn sch; b) Hng nm, cn c kh nng cn i ca ngn sch cp trn, c quan c thm quyn quyt nh tng thm s b sung cn i ngn sch t ngn sch cp trn cho ngn sch cp di so vi nm u thi k n nh; c) S b sung c mc tiu t ngn sch cp trn cho ngn sch cp di c xc nh theo nguyn tc, tiu ch v nh mc phn b ngn sch v cc ch , tiu chun, nh mc chi ngn sch; kh nng ca ngn sch cp trn v kh nng cn i ngn sch ca tng a phng cp di; d) Cc a phng c s dng ngun tng thu hng nm m ngn sch a phng c hng theo phn cp  tng chi thc hin cc nhim v pht trin kinh t - x hi, bo m quc phng, an ninh. i vi s tng thu so vi d ton thc hin theo quy nh ti khon 2 iu 59 ca Lut ny. Trng hp c bit c pht sinh ngun thu t d n mi i vo hot ng trong thi k n nh ngn sch lm ngn sch a phng tng thu ln th s tng thu phi np v ngn sch cp trn. Chnh ph trnh Quc hi, y ban nhn dn cp tnh trnh Hi ng nhn dn cng cp quyt nh thu v ngn sch cp trn s tng thu ny v thc hin b sung c mc tiu mt phn cho ngn sch cp di theo quy nh ti im d khon 3 iu 40 ca Lut ny  h tr u t c s h tng  a phng theo d n c cp c thm quyn ph duyt; ) Trng hp ngn sch a phng ht thu so vi d ton do nguyn nhn khch quan thc hin theo quy nh ti khon 3 iu 59 ca Lut ny. 8. Sau mi thi k n nh ngn sch, cc a phng phi tng kh nng t cn i, pht trin ngn sch a phng, thc hin gim dn t l b sung cn i t ngn sch cp trn so vi tng chi ngn sch a phng hoc tng t l phn trm (%) np v ngn sch cp trn i vi cc khon thu phn chia gia cc cp ngn sch  tng ngun lc cho ngn sch cp trn thc hin cc nhim v chi quc gia v pht trin ng u gia cc a phng. 9. Khng c dng ngn sch ca cp ny  chi cho nhim v ca cp khc v khng c dng ngn sch ca a phng ny  chi cho nhim v ca a phng khc, tr cc trng hp sau: a) Ngn sch cp di h tr cho cc n v thuc cp trn qun l ng trn a bn trong trng hp cn khn trng huy ng lc lng cp trn khi xy ra thin tai, thm ha, dch bnh v cc trng hp cp thit khc  bo m n nh tnh hnh kinh t - x hi, an ninh v trt t, an ton x hi ca a phng; b) Cc n v cp trn qun l ng trn a bn khi thc hin chc nng ca mnh, kt hp thc hin mt s nhim v theo yu cu ca cp di; c) S dng d phng ngn sch a phng  h tr cc a phng khc khc phc hu qu thin tai, thm ha nghim trng. 10. Trng hp thc hin iu c quc t dn n gim ngun thu ca ngn sch trung ng, Chnh ph trnh Quc hi iu chnh vic phn chia ngun thu gia ngn sch trung ng v ngn sch a phng  bo m vai tr ch o ca ngn sch trung ng. iu 10. D phng ngn sch nh nc 1. Mc b tr d phng t 2% n 4% tng chi ngn sch mi cp. 2. D phng ngn sch nh nc s dng : a) Chi phng, chng, khc phc hu qu thin tai, thm ha, dch bnh, cu i; nhim v quan trng v quc phng, an ninh v cc nhim v cn thit khc thuc nhim v chi ca ngn sch cp mnh m cha c d ton; b) Chi h tr cho ngn sch cp di  thc hin nhim v quy nh ti im a khon ny, sau khi ngn sch cp di  s dng d phng cp mnh  thc hin nhng cha p ng c nhu cu; c) Chi h tr cc a phng khc theo quy nh ti im c khon 9 iu 9 ca Lut ny. 3. Thm quyn quyt nh s dng d phng ngn sch nh nc: a) Chnh ph quy nh thm quyn quyt nh s dng d phng ngn sch trung ng, nh k bo co y ban thng v Quc hi vic s dng d phng ngn sch trung ng v bo co Quc hi ti k hp gn nht; b) y ban nhn dn cc cp quyt nh s dng d phng ngn sch cp mnh, nh k bo co Thng trc Hi ng nhn dn v bo co Hi ng nhn dn cng cp ti k hp gn nht. iu 11. Qu d tr ti chnh 1. Chnh ph, y ban nhn dn tnh, thnh ph trc thuc trung ng (sau y gi chung l cp tnh) lp qu d tr ti chnh t cc ngun tng thu, kt d ngn sch, b tr trong d ton chi ngn sch hng nm v cc ngun ti chnh khc theo quy nh ca php lut, s d ca qu d tr ti chnh  mi cp khng vt qu 25% d ton chi ngn sch hng nm ca cp . 2. Qu d tr ti chnh c s dng trong cc trng hp sau: a) Cho ngn sch tm ng  p ng cc nhu cu chi theo d ton chi ngn sch khi ngun thu cha tp trung kp v phi hon tr ngay trong nm ngn sch; b) Trng hp thu ngn sch nh nc hoc vay  b p bi chi khng t mc d ton c Quc hi, Hi ng nhn dn quyt nh v thc hin cc nhim v phng, chng, khc phc hu qu thin tai, thm ha, dch bnh trn din rng, vi mc  nghim trng, nhim v v quc phng, an ninh v nhim v cp bch khc pht sinh ngoi d ton m sau khi sp xp li ngn sch, s dng ht d phng ngn sch m vn cha  ngun, c s dng qu d tr ti chnh  p ng cc nhu cu chi nhng mc s dng trong nm ti a khng qu 70% s d u nm ca qu. 3. Chnh ph quy nh thm quyn quyt nh s dng qu d tr ti chnh. iu 12. iu kin thc hin thu, chi ngn sch nh nc 1. Thu ngn sch nh nc phi c thc hin theo quy nh ca Lut ny, cc lut v thu v cc quy nh khc ca php lut v thu ngn sch nh nc. 2. Chi ngn sch nh nc ch c thc hin khi  c trong d ton ngn sch c giao, tr trng hp quy nh ti iu 51 ca Lut ny;  c th trng n v s dng ngn sch, ch u t hoc ngi c y quyn quyt nh chi v p ng cc iu kin trong tng trng hp sau y: a) i vi chi u t xy dng c bn phi p ng cc iu kin theo quy nh ca php lut v u t cng v xy dng; b) i vi chi thng xuyn phi bo m ng ch , tiu chun, nh mc chi ngn sch do c quan nh nc c thm quyn quy nh; trng hp cc c quan, n v  c cp c thm quyn cho php thc hin theo c ch t ch, t chu trch nhim v s dng bin ch v kinh ph th thc hin theo quy ch chi tiu ni b v ph hp vi d ton c giao t ch; c) i vi chi d tr quc gia phi bo m cc iu kin theo quy nh ca php lut v d tr quc gia; d) i vi nhng gi thu thuc cc nhim v, chng trnh, d n cn phi u thu  la chn nh thu cung cp dch v t vn, mua sm hng ha, xy lp phi t chc u thu theo quy nh ca php lut v u thu; ) i vi nhng khon chi cho cng vic thc hin theo phng thc Nh nc t hng, giao k hoch phi theo quy nh v gi hoc ph v l ph do c quan c thm quyn ban hnh. iu 13. K ton, quyt ton thu, chi ngn sch nh nc 1. Thu, chi ngn sch nh nc c hch ton bng ng Vit Nam. Trng hp cc khon thu, chi ngn sch nh nc bng ngoi t th c quy i ra ng Vit Nam theo t gi hch ton do c quan c thm quyn quy nh  hch ton thu, chi ngn sch nh nc ti thi im pht sinh. 2. Cc khon thu, chi ca ngn sch nh nc phi c hch ton k ton, quyt ton y , kp thi, ng ch . 3. K ton v quyt ton ngn sch nh nc c thc hin thng nht theo ch  k ton nh nc, mc lc ngn sch nh nc v quy nh ca Lut ny. 4. Chng t thu, chi ngn sch nh nc c pht hnh, s dng v qun l theo quy nh ca php lut. iu 14. Nm ngn sch Nm ngn sch bt u t ngy 01 thng 01 v kt thc vo ngy 31 thng 12 nm dng lch. iu 15. Cng khai ngn sch nh nc 1. D ton ngn sch nh nc trnh Quc hi, Hi ng nhn dn; d ton ngn sch nh nc  c cp c thm quyn quyt nh; bo co tnh hnh thc hin ngn sch nh nc; quyt ton ngn sch nh nc c Quc hi, Hi ng nhn dn ph chun; d ton, tnh hnh thc hin, quyt ton ngn sch ca cc n v d ton ngn sch, cc t chc c ngn sch nh nc h tr v cc chng trnh, d n u t xy dng c bn s dng vn ngn sch nh nc c cng khai theo quy nh sau y: a) Ni dung cng khai bao gm: s liu v bo co thuyt minh d ton ngn sch nh nc trnh Quc hi, Hi ng nhn dn, d ton  c cp c thm quyn quyt nh, tnh hnh thc hin ngn sch nh nc v quyt ton ngn sch nh nc; kt qu thc hin cc kin ngh ca Kim ton nh nc; tr s liu chi tit, bo co thuyt minh thuc l)nh vc quc phng, an ninh, d tr quc gia; b) Vic cng khai ngn sch nh nc c thc hin bng mt hoc mt s hnh thc: cng b ti k hp, nim yt ti tr s lm vic ca c quan, t chc, n v; pht hnh n phm; thng bo bng vn bn n cc c quan, t chc, n v, c nhn c lin quan; a ln trang thng tin in t; thng bo trn cc phng tin thng tin i chng; c) Bo co d ton ngn sch nh nc phi c cng khai chm nht l 05 ngy lm vic k t ngy Chnh ph gi i biu Quc hi, y ban nhn dn gi i biu Hi ng nhn dn. Bo co d ton ngn sch nh nc  c cp c thm quyn quyt nh, bo co quyt ton ngn sch nh nc  c cp c thm quyn ph chun, kt qu kim ton ngn sch nh nc, kt qu thc hin cc kin ngh ca Kim ton nh nc phi c cng khai chm nht l 30 ngy k t ngy vn bn c ban hnh. Bo co tnh hnh thc hin ngn sch nh nc hng qu, 06 thng phi c cng khai chm nht l 15 ngy k t ngy kt thc qu v 06 thng. Bo co tnh hnh thc hin ngn sch nh nc hng nm c cng khai khi Chnh ph trnh Quc hi vo k hp gia nm sau. 2. Cng khai th tc ngn sch nh nc: a) i tng phi thc hin cng khai gm cc c quan thu, c quan ti chnh v Kho bc Nh nc; b) Ni dung cng khai bao gm: cc quy nh v quy trnh, th tc k khai, thu, np, min gim, gia hn, hon li cc khon thu; tm ng, cp pht, thanh ton ngn sch nh nc; c) Vic cng khai c thc hin bng cc hnh thc nim yt ti ni giao dch v cng b trn trang thng tin in t ca c quan. 3. Ni dung cng khai phi bo m y  theo cc ch tiu, biu mu do B Ti chnh quy nh. 4. Cc i tng c trch nhim phi thc hin cng khai theo quy nh ti khon 1 v khon 2 iu ny, nu khng thc hin cng khai y , ng hn th s b x l theo quy nh ca php lut. 5. Chnh ph quy nh chi tit v cng khai ngn sch nh nc. iu 16. Gim st ngn sch nh nc ca cng ng 1. Ngn sch nh nc c gim st bi cng ng. Mt trn T quc Vit Nam cc cp ch tr t chc vic gim st ngn sch nh nc ca cng ng. Ni dung gim st ngn sch nh nc ca cng ng gm: a) Vic chp hnh cc quy nh ca php lut v qun l, s dng ngn sch nh nc; b) Tnh hnh thc hin d ton ngn sch nh nc hng nm; c) Vic thc hin cng khai ngn sch nh nc theo quy nh ti iu 15 ca Lut ny. 2. Chnh ph quy nh chi tit v gim st ngn sch nh nc ca cng ng. iu 17. K hoch ti chnh 05 nm 1. K hoch ti chnh 05 nm l k hoch ti chnh c lp trong thi hn 05 nm cng vi k hoch pht trin kinh t - x hi 05 nm. K hoch ti chnh 05 nm xc nh mc tiu tng qut, mc tiu c th v ti chnh - ngn sch nh nc; cc nh hng ln v ti chnh, ngn sch nh nc; s thu v c cu thu ni a, thu du th, thu cn i t hot ng xut khu, nhp khu; s chi v c cu chi u t pht trin, chi tr n, chi thng xuyn; nh hng v bi chi ngn sch; gii hn n nc ngoi ca quc gia, n cng, n chnh ph; cc gii php ch yu  thc hin k hoch. 2. K hoch ti chnh 05 nm c s dng : a) Thc hin cc mc tiu pht trin kinh t - x hi ca quc gia, ngnh, l)nh vc v a phng; cn i, s dng c hiu qu ngun lc ti chnh cng v ngn sch nh nc trong trung hn; thc y vic cng khai, minh bch ngn sch nh nc; b) Lm c s  cp c thm quyn xem xt, quyt nh k hoch u t trung hn ngun ngn sch nh nc; c) nh hng cho cng tc lp d ton ngn sch nh nc hng nm, k hoch ti chnh - ngn sch nh nc 03 nm. 3. K hoch ti chnh 05 nm gm k hoch ti chnh 05 nm quc gia v k hoch ti chnh 05 nm tnh, thnh ph trc thuc trung ng. 4. B Ti chnh c trch nhim ch tr xy dng k hoch ti chnh 05 nm quc gia trnh Chnh ph bo co Quc hi; S Ti chnh c trch nhim xy dng k hoch ti chnh 05 nm ca a phng mnh trnh y ban nhn dn cng cp bo co Hi ng nhn dn xem xt, quyt nh cng vi thi im trnh d ton ngn sch nm u k k hoch. 5. Chnh ph quy nh chi tit vic lp k hoch ti chnh 05 nm. iu 18. Cc hnh vi b cm trong l)nh vc ngn sch nh nc 1. Li dng chc v, quyn hn  chim ot hoc thiu trch nhim lm thit hi n ngun thu ngn sch nh nc. 2. Thu sai quy nh ca cc lut thu v quy nh khc ca php lut v thu ngn sch; phn chia sai quy nh ngun thu gia ngn sch cc cp; gi li ngun thu ca ngn sch nh nc sai ch ; t t ra cc khon thu tri vi quy nh ca php lut. 3. Chi khng c d ton, tr trng hp quy nh ti iu 51 ca Lut ny; chi khng ng d ton ngn sch c giao; chi sai ch , tiu chun, nh mc chi, khng ng mc ch; t t ra cc khon chi tri vi quy nh ca php lut. 4. Quyt nh u t chng trnh, d n c s dng vn ngn sch khng ng thm quyn, khng xc nh r ngun vn  thc hin. 5. Thc hin vay tri vi quy nh ca php lut; vay vt qu kh nng cn i ca ngn sch. 6. S dng ngn sch nh nc  cho vay, tm ng, gp vn tri vi quy nh ca php lut. 7. Tr hon vic chi ngn sch khi  bo m cc iu kin chi theo quy nh ca php lut. 8. Hch ton sai ch  k ton nh nc v mc lc ngn sch nh nc. 9. Lp, trnh d ton, quyt ton ngn sch nh nc chm so vi thi hn quy nh. 10. Ph chun, duyt quyt ton ngn sch nh nc sai quy nh ca php lut 11. Xut qu ngn sch nh nc ti Kho bc Nh nc m khon chi  khng c trong d ton  c c quan c thm quyn quyt nh, tr trng hp tm cp ngn sch v ng trc d ton ngn sch nm sau quy nh ti iu 51 v iu 57 ca Lut ny. 12. Cc hnh vi b cm khc trong l)nh vc ngn sch nh nc theo quy nh ca cc lut c lin quan. Chng II NHIM V, QUYN HN CA CC C QUAN NH NC V TRCH NHIM, NGH(A V CA T CHC, C NHN V NGN SCH NH NC iu 19. Nhim v, quyn hn ca Quc hi 1. Lm lut v sa i lut trong l)nh vc ti chnh - ngn sch. 2. Quyt nh chnh sch c bn v ti chnh - ngn sch nh nc; quy nh, sa i hoc bi b cc th thu; quyt nh mc gii hn an ton n quc gia, n cng, n chnh ph. 3. Quyt nh k hoch ti chnh 05 nm. 4. Quyt nh d ton ngn sch nh nc: a) Tng s thu ngn sch nh nc, bao gm thu ni a, thu du th, thu t hot ng xut khu v nhp khu, thu vin tr khng hon li; b) Tng s chi ngn sch nh nc, bao gm chi ngn sch trung ng v chi ngn sch a phng, chi tit theo chi u t pht trin, chi d tr quc gia, chi thng xuyn, chi tr n li, chi vin tr, chi b sung qu d tr ti chnh, d phng ngn sch. Trong chi u t pht trin v chi thng xuyn c mc chi c th cho cc l)nh vc gio dc - o to v dy ngh; khoa hc v cng ngh; c) Bi chi ngn sch nh nc bao gm bi chi ngn sch trung ng v bi chi ngn sch a phng, chi tit tng a phng; ngun b p bi chi ngn sch nh nc; ) Tng mc vay ca ngn sch nh nc, bao gm vay  b p bi chi ngn sch nh nc v vay  tr n gc ca ngn sch nh nc. 5. Quyt nh phn b ngn sch trung ng: a) Tng s chi ngn sch trung ng c phn b; chi u t pht trin theo tng l)nh vc; chi thng xuyn theo tng l)nh vc; chi d tr quc gia; chi tr n li, chi vin tr; chi b sung qu d tr ti chnh; d phng ngn sch; b) D ton chi u t pht trin, chi thng xuyn, chi d tr quc gia, chi vin tr ca tng b, c quan ngang b, c quan thuc Chnh ph v c quan khc  trung ng theo tng l)nh vc; c) Mc b sung t ngn sch trung ng cho ngn sch tng a phng, bao gm b sung cn i ngn sch v b sung c mc tiu. 6. Quyt nh t l phn trm (%) phn chia gia ngn sch trung ng v ngn sch tng a phng i vi cc khon thu quy nh ti khon 2 iu 35 ca Lut ny. 7. Quyt nh ch trng u t cc chng trnh mc tiu quc gia, d n quan trng quc gia c u t t ngun ngn sch nh nc. 8. Quyt nh iu chnh d ton ngn sch nh nc trong trng hp cn thit. 9. Ph chun quyt ton ngn sch nh nc. 10. Gim st vic thc hin ngn sch nh nc, chnh sch c bn v ti chnh - ngn sch quc gia, ngh quyt ca Quc hi v ngn sch nh nc. 11. Bi b vn bn ca Ch tch nc, y ban thng v Quc hi, Chnh ph, Th tng Chnh ph, Ta n nhn dn ti cao, Vin kim st nhn dn ti cao v l)nh vc ti chnh - ngn sch tri vi Hin php, lut v ngh quyt ca Quc hi. iu 20. Nhim v, quyn hn ca y ban thng v Quc hi 1. Ban hnh php lnh, ngh quyt v l)nh vc ti chnh - ngn sch theo quy nh ca php lut. 2. Cho kin v cc d n lut, cc bo co v cc d n khc v l)nh vc ti chnh - ngn sch do Chnh ph trnh Quc hi. 3. Ban hnh Quy ch lp, thm tra, quyt nh d ton ngn sch nh nc, phng n phn b ngn sch trung ng v ph chun quyt ton ngn sch nh nc. 4. Cho kin v cc ch  chi ngn sch quan trng, phm vi nh hng rng, lin quan n vic thc hin nhim v kinh t - x hi ca t nc do Chnh ph trnh. 5. Quyt nh v: a) Nguyn tc, tiu ch v nh mc phn b ngn sch nh nc; b) B sung d ton s tng thu ngn sch nh nc; phn b, s dng s tng thu, s tit kim chi ca ngn sch trung ng, bo co Quc hi ti k hp gn nht. 6. Gim st vic thc hin lut, ngh quyt ca Quc hi; php lnh, ngh quyt ca y ban thng v Quc hi v l)nh vc ti chnh - ngn sch. 7. nh ch vic thi hnh cc vn bn quy phm php lut ca Chnh ph, Th tng Chnh ph v l)nh vc ti chnh - ngn sch tri vi Hin php, lut, ngh quyt ca Quc hi, trnh Quc hi ti k hp gn nht quyt nh vic hy b cc vn bn . 8. Bi b cc vn bn quy phm php lut ca Chnh ph, Th tng Chnh ph v l)nh vc ti chnh - ngn sch tri vi php lnh, ngh quyt ca y ban thng v Quc hi. 9. Bi b cc ngh quyt ca Hi ng nhn dn cp tnh v l)nh vc ti chnh - ngn sch tri vi Hin php, lut, ngh quyt ca Quc hi, php lnh v ngh quyt ca y ban thng v Quc hi. iu 21. Nhim v, quyn hn ca y ban ti chnh, ngn sch ca Quc hi 1. Thm tra d n lut, d n php lnh v cc bo co, d n khc v l)nh vc ti chnh - ngn sch do Quc hi, y ban thng v Quc hi giao. 2. Ch tr thm tra d ton ngn sch nh nc, phng n phn b ngn sch trung ng, phng n iu chnh d ton ngn sch nh nc, bo co v thc hin ngn sch nh nc v quyt ton ngn sch nh nc, nguyn tc, tiu ch v nh mc phn b ngn sch v phng n s dng s tng thu, s tit kim chi ca ngn sch trung ng do Chnh ph trnh Quc hi, y ban thng v Quc hi. 3. Thm tra cc ch  chi ngn sch quan trng, phm vi nh hng rng, lin quan n vic thc hin nhim v kinh t - x hi ca t nc do Chnh ph trnh y ban thng v Quc hi. 4. Gim st vic thc hin lut, ngh quyt ca Quc hi, php lnh, ngh quyt ca y ban thng v Quc hi v l)nh vc ti chnh - ngn sch; gim st vic thc hin ngn sch nh nc v chnh sch ti chnh - ngn sch. 5. Gim st vn bn quy phm php lut ca Chnh ph, Th tng Chnh ph, B trng, Th trng c quan ngang b, vn bn quy phm php lut lin tch gia cc c quan c thm quyn  trung ng v l)nh vc ti chnh - ngn sch. 6. Kin ngh cc vn  trong l)nh vc ti chnh - ngn sch. iu 22. Nhim v, quyn hn ca Hi ng dn tc v cc y ban khc ca Quc hi 1. Trong phm vi nhim v, quyn hn ca mnh, phi hp vi y ban ti chnh, ngn sch ca Quc hi, cc c quan c lin quan ca Chnh ph  thm tra cc d n lut, php lnh, d ton ngn sch nh nc, phng n phn b ngn sch trung ng, bo co v tnh hnh thc hin ngn sch nh nc, quyt ton ngn sch nh nc v cc d n, bo co khc v l)nh vc ti chnh - ngn sch c phn cng ph trch do Chnh ph trnh Quc hi, y ban thng v Quc hi. 2. Gim st vic thc hin lut, ngh quyt ca Quc hi, php lnh, ngh quyt ca y ban thng v Quc hi v ti chnh - ngn sch; gim st vic thc hin ngn sch nh nc v chnh sch ti chnh - ngn sch trong l)nh vc ph trch. 3. Kin ngh cc vn  v ti chnh - ngn sch trong l)nh vc ph trch. iu 23. Nhim v, quyn hn ca Kim ton nh nc 1. Thc hin kim ton ngn sch nh nc v bo co kt qu kim ton vi Quc hi, y ban thng v Quc hi; gi bo co kim ton cho Ch tch nc, Chnh ph, Th tng Chnh ph, Hi ng dn tc, y ban ca Quc hi v cc c quan khc c lin quan theo quy nh ca Lut Kim ton nh nc. 2. Trnh Quc hi bo co kim ton quyt ton ngn sch nh nc  Quc hi xem xt, ph chun quyt ton ngn sch nh nc. 3. Tham gia vi y ban ti chnh, ngn sch v cc c quan khc ca Quc hi, Chnh ph trong vic xem xt, thm tra bo co v d ton ngn sch nh nc, phng n phn b ngn sch trung ng, phng n iu chnh d ton ngn sch nh nc. iu 24. Nhim v, quyn hn ca Ch tch nc 1. Cng b lut, php lnh v l)nh vc ti chnh - ngn sch. 2. Thc hin nhim v, quyn hn do Hin php v php lut quy nh trong vic tin hnh m phn, k kt, quyt nh ph chun hoc trnh Quc hi ph chun iu c quc t v l)nh vc ti chnh - ngn sch. 3. Yu cu Chnh ph hp bn v hot ng ti chnh - ngn sch nh nc khi cn thit. iu 25. Nhim v, quyn hn ca Chnh ph 1. Trnh Quc hi, y ban thng v Quc hi cc d n lut, php lnh v cc bo co, d n khc v l)nh vc ti chnh - ngn sch; ban hnh cc vn bn quy phm php lut v l)nh vc ti chnh - ngn sch theo thm quyn. 2. Lp v trnh Quc hi k hoch ti chnh 05 nm, k hoch ti chnh - ngn sch nh nc 03 nm. 3. Lp v trnh Quc hi d ton ngn sch nh nc v phng n phn b ngn sch trung ng hng nm; d ton iu chnh ngn sch nh nc trong trng hp cn thit. 4. Cn c vo ngh quyt ca Quc hi v d ton ngn sch nh nc v phn b ngn sch trung ng quyt nh giao nhim v thu, chi ngn sch cho tng b, c quan ngang b, c quan thuc Chnh ph v c quan khc  trung ng theo ni dung quy nh ti im b khon 5 iu 19 ca Lut ny; nhim v thu, chi, bi chi, t l phn trm (%) phn chia gia ngn sch trung ng v ngn sch tng a phng i vi cc khon thu phn chia v mc b sung t ngn sch trung ng cho tng tnh, thnh ph trc thuc trung ng theo ni dung quy nh ti cc im a, b, c v d khon 4, im c khon 5 v khon 6 iu 19 ca Lut ny. 5. Thng nht qun l ngn sch nh nc, bo m s phi hp cht ch gia c quan qun l ngnh v a phng trong vic thc hin ngn sch nh nc. 6. Quyt nh cc gii php v t chc iu hnh thc hin ngn sch nh nc c Quc hi quyt nh; kim tra vic thc hin ngn sch nh nc; bo co Quc hi, y ban thng v Quc hi v tnh hnh thc hin ngn sch nh nc, cc chng trnh mc tiu quc gia, d n quan trng quc gia do Quc hi quyt nh ch trng u t. 7. Bo co Quc hi, y ban thng v Quc hi v ti chnh - ngn sch khi c yu cu. 8. Quy nh quy trnh, th tc lp d ton, thu np, kim sot, thanh ton chi ngn sch, quyt ton ngn sch; ng trc d ton ngn sch nm sau; s dng d phng ngn sch; s dng qu d tr ti chnh v cc qu ti chnh khc ca Nh nc theo quy nh ca Lut ny v quy nh khc ca php lut c lin quan. 9. Quyt nh nhng ch  chi ngn sch quan trng, phm vi nh hng rng, lin quan n vic thc hin nhim v kinh t - x hi ca c nc sau khi xin kin y ban thng v Quc hi. 10. Quyt nh cc ch , tiu chun, nh mc chi tiu thc hin thng nht trong c nc; i vi mt s ch , tiu chun, nh mc chi ngn sch,  ph hp c im ca a phng, quy nh khung v giao Hi ng nhn dn cp tnh quyt nh c th. 11. Xy dng cc nguyn tc, tiu ch v nh mc phn b ngn sch trnh y ban thng v Quc hi quyt nh lm cn c xy dng d ton, phn b ngn sch cho cc b, c quan ngang b, c quan thuc Chnh ph, cc c quan khc  trung ng v cc a phng. 12. Hng dn, kim tra Hi ng nhn dn trong vic thc hin vn bn ca c quan nh nc cp trn; kim tra tnh hp php cc ngh quyt ca Hi ng nhn dn. 13. Lp v trnh Quc hi quyt ton ngn sch nh nc, quyt ton cc chng trnh, d n quan trng quc gia do Quc hi quyt nh ch trng u t. 14. Ban hnh Quy ch xem xt, quyt nh d ton v phn b ngn sch a phng, ph chun quyt ton ngn sch a phng. 15. Quy nh vic thc hin qun l ngn sch theo kt qu thc hin nhim v. iu 26. Nhim v, quyn hn ca B Ti chnh 1. Chun b cc d n lut, php lnh, k hoch ti chnh 05 nm, k hoch ti chnh - ngn sch nh nc 03 nm, cc d n khc v l)nh vc ti chnh - ngn sch, trnh Chnh ph; ban hnh cc vn bn quy phm php lut v l)nh vc ti chnh - ngn sch theo thm quyn. 2. Xy dng nguyn tc, tiu ch v nh mc phn b chi thng xuyn ca ngn sch nh nc; cc ch , tiu chun, nh mc chi ngn sch, c ch qun l ti chnh - ngn sch nh nc, ch  k ton, thanh ton, quyt ton, mc lc ngn sch nh nc, ch  bo co, cng khai ti chnh - ngn sch trnh Chnh ph quy nh hoc quy nh theo phn cp ca Chnh ph  thi hnh thng nht trong c nc. 3. Quyt nh ban hnh ch , tiu chun, nh mc chi ngn sch i vi cc ngnh, l)nh vc sau khi thng nht vi cc b qun l ngnh, l)nh vc; trng hp khng thng nht, B Ti chnh trnh Th tng Chnh ph xem xt, cho kin trc khi quyt nh. 4. Lp, trnh Chnh ph d ton ngn sch nh nc, phng n phn b ngn sch trung ng, d ton iu chnh ngn sch nh nc trong trng hp cn thit. T chc thc hin ngn sch nh nc; thng nht qun l v ch o cng tc thu thu, ph, l ph, cc khon vay v thu khc ca ngn sch, cc ngun vin tr quc t; t chc thc hin chi ngn sch nh nc theo ng d ton c giao. Tng hp, lp quyt ton ngn sch nh nc trnh Chnh ph. 5. Ch tr xy dng trnh cp c thm quyn ph duyt mc tiu, nh hng huy ng, s dng vn vay v qun l n cng trong tng giai on 05 nm; chng trnh qun l n trung hn; h thng cc ch tiu gim st n chnh ph, n cng, n nc ngoi ca quc gia; k hoch vay, tr n hng nm ca Chnh ph. 6. Kim tra cc quy nh v ti chnh - ngn sch ca cc b, c quan ngang b, Hi ng nhn dn, y ban nhn dn v Ch tch y ban nhn dn cp tnh; trng hp quy nh trong cc vn bn  tri vi Hin php, lut, ngh quyt ca Quc hi, php lnh, ngh quyt ca y ban thng v Quc hi v cc vn bn ca cc c quan nh nc cp trn th c quyn: a) Kin ngh B trng, Th trng c quan ngang b nh ch vic thi hnh hoc bi b i vi nhng vn bn ca b, c quan ngang b; b) Kin ngh Th tng Chnh ph nh ch vic thi hnh ngh quyt ca Hi ng nhn dn cp tnh; c) Kin ngh Th tng Chnh ph bi b i vi nhng quy nh ca y ban nhn dn v Ch tch y ban nhn dn cp tnh theo quy nh ca php lut. 7. Thanh tra, kim tra ti chnh - ngn sch, x l hoc kin ngh cp c thm quyn x l theo quy nh ca php lut i vi cc vi phm v ch  qun l ti chnh - ngn sch ca cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng, cc a phng, cc t chc kinh t, n v hnh chnh, n v s nghip cng lp v cc i tng khc c ngh)a v np ngn sch nh nc v s dng ngn sch nh nc. 8. Qun l qu ngn sch nh nc, qu d tr nh nc v cc qu khc ca Nh nc theo quy nh ca php lut. 9. nh gi hiu qu chi ngn sch nh nc. 10. Thc hin cng khai ngn sch nh nc theo quy nh ti iu 15 ca Lut ny. iu 27. Nhim v, quyn hn ca B K hoch v u t 1. Xy dng nguyn tc, tiu ch v nh mc phn b vn u t pht trin ca ngn sch nh nc trnh Chnh ph; lp phng n phn b chi u t pht trin ca ngn sch trung ng. 2. Phi hp vi B Ti chnh v cc b, c quan c lin quan xy dng k hoch ti chnh 05 nm, d ton ngn sch nh nc hng nm v k hoch ti chnh - ngn sch nh nc 03 nm. iu 28. Nhim v, quyn hn ca Ngn hng Nh nc Vit Nam 1. Phi hp vi B Ti chnh xy dng v trin khai thc hin phng n vay  b p bi chi ngn sch nh nc. 2. Tm ng cho ngn sch nh nc  x l thiu ht tm thi qu ngn sch nh nc theo quyt nh ca Th tng Chnh ph. iu 29. Nhim v, quyn hn ca b, c quan ngang b, c quan thuc Chnh ph v c quan khc  trung ng 1. Lp d ton ngn sch hng nm, k hoch ti chnh - ngn sch nh nc 03 nm ca c quan mnh. 2. Phi hp vi B Ti chnh v cc b, c quan c lin quan trong qu trnh tng hp d ton ngn sch nh nc, phng n phn b ngn sch trung ng hng nm, k hoch ti chnh 05 nm, k hoch ti chnh - ngn sch nh nc 03 nm, quyt ton ngn sch hng nm thuc ngnh, l)nh vc ph trch. 3. Kim tra, theo di tnh hnh thc hin ngn sch thuc ngnh, l)nh vc ph trch. 4. Bo co tnh hnh thc hin kt qu, hiu qu s dng ngn sch thuc ngnh, l)nh vc ph trch. 5. Ban hnh cc nh mc k thut - kinh t lm c s cho vic qun l ngn sch theo kt qu thc hin nhim v thuc ngnh, l)nh vc ph trch. 6. Phi hp vi B Ti chnh trong vic xy dng ch , tiu chun, nh mc chi ngn sch thuc ngnh, l)nh vc ph trch. 7. Qun l, t chc thc hin v quyt ton, cng khai i vi ngn sch c giao; bo m s dng hiu qu ngn sch nh nc. 8. B trng, Th trng c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng t chc thc hin ng nhim v, quyn hn c giao trong l)nh vc ti chnh - ngn sch v chu trch nhim v nhng sai phm thuc phm vi qun l theo quy nh ca php lut. iu 30. Nhim v, quyn hn ca Hi ng nhn dn cc cp 1. Cn c vo nhim v thu, chi ngn sch c cp trn giao v tnh hnh thc t ti a phng, quyt nh: a) D ton thu ngn sch nh nc trn a bn, bao gm thu ni a, thu du th, thu t hot ng xut khu, nhp khu, thu vin tr khng hon li, bo m khng thp hn d ton thu ngn sch nh nc c cp trn giao; b) D ton thu ngn sch a phng, bao gm cc khon thu ngn sch a phng hng 100%, phn ngn sch a phng c hng t cc khon thu phn chia theo t l phn trm (%), thu b sung t ngn sch cp trn; c) D ton chi ngn sch a phng, bao gm chi ngn sch cp mnh v chi ngn sch a phng cp di, chi tit theo chi u t pht trin, chi thng xuyn, chi tr n li, chi b sung qu d tr ti chnh, d phng ngn sch. Trong chi u t pht trin v chi thng xuyn c mc chi c th cho cc l)nh vc gio dc - o to v dy ngh, khoa hc v cng ngh; d) Tng mc vay ca ngn sch a phng, bao gm vay  b p bi chi ngn sch a phng v vay  tr n gc ca ngn sch a phng. 2. Quyt nh phn b d ton ngn sch cp mnh: a) Tng s; chi u t pht trin v chi thng xuyn theo tng l)nh vc; chi b sung qu d tr ti chnh a phng; d phng ngn sch; b) D ton chi u t pht trin, chi thng xuyn ca tng c quan, n v thuc cp mnh theo tng l)nh vc; c) Mc b sung cho ngn sch tng a phng cp di trc tip, gm b sung cn i ngn sch, b sung c mc tiu. 3. Ph chun quyt ton ngn sch a phng. 4. Quyt nh cc ch trng, bin php  trin khai thc hin ngn sch a phng. 5. Quyt nh iu chnh d ton ngn sch a phng trong trng hp cn thit. 6. Gim st vic thc hin ngn sch  c Hi ng nhn dn quyt nh. 7. Bi b vn bn quy phm php lut v ti chnh - ngn sch ca y ban nhn dn, Ch tch y ban nhn dn cng cp v Hi ng nhn dn cp di trc tip tri vi Hin php, lut, ngh quyt ca Quc hi, php lnh, ngh quyt ca y ban thng v Quc hi v cc vn bn ca c quan nh nc cp trn. 8. Quyt nh danh mc cc chng trnh, d n thuc k hoch u t trung hn ngun ngn sch nh nc ca ngn sch cp mnh; quyt nh chng trnh, d n u t quan trng ca a phng c u t t ngun vn ngn sch nh nc. 9. i vi Hi ng nhn dn cp tnh, ngoi nhim v, quyn hn quy nh ti cc khon 1, 2, 3, 4, 5, 6, 7 v 8 iu ny cn c nhim v, quyn hn: a) Quyt nh k hoch ti chnh 05 nm gm cc ni dung: mc tiu tng qut, mc tiu c th ca k hoch ti chnh 05 nm; kh nng thu ngn sch nh nc trn a bn; thu, chi ngn sch a phng, bi chi ngn sch a phng v gii hn mc vay ca ngn sch a phng; gii php ch yu  thc hin k hoch; b) Bi chi ngn sch a phng v ngun b p bi chi ngn sch a phng hng nm; c) Quyt nh vic phn cp ngun thu, nhim v chi cho tng cp ngn sch  a phng theo quy nh ti khon 3 iu 9 ca Lut ny; d) Quyt nh t l phn trm (%) phn chia gia ngn sch cc cp chnh quyn a phng i vi phn ngn sch a phng c hng t cc khon thu quy nh ti khon 2 iu 37 ca Lut ny v cc khon thu phn chia gia cc cp ngn sch  a phng; ) Quyt nh thu ph, l ph v cc khon ng gp ca nhn dn theo quy nh ca php lut; e) Quyt nh nguyn tc, tiu ch v nh mc phn b ngn sch  a phng; g) Quyt nh c th i vi mt s ch , tiu chun, nh mc chi ngn sch theo quy nh khung ca Chnh ph; h) Quyt nh cc ch  chi ngn sch i vi mt s nhim v chi c tnh cht c th  a phng ngoi cc ch , tiu chun, nh mc chi ngn sch do Chnh ph, B trng B Ti chnh ban hnh  thc hin nhim v pht trin kinh t - x hi, bo m trt t, an ton x hi trn a bn, ph hp vi kh nng cn i ca ngn sch a phng. Chnh ph quy nh chi tit im ny. iu 31. Nhim v, quyn hn ca y ban nhn dn cc cp 1. Lp d ton ngn sch a phng, phng n phn b ngn sch cp mnh theo cc ni dung quy nh ti khon 1 v khon 2 iu 30 ca Lut ny; d ton iu chnh ngn sch a phng trong trng hp cn thit, trnh Hi ng nhn dn cng cp quyt nh v bo co c quan hnh chnh nh nc, c quan ti chnh cp trn trc tip. 2. Lp quyt ton ngn sch a phng trnh Hi ng nhn dn cng cp ph chun v bo co c quan hnh chnh nh nc, c quan ti chnh cp trn trc tip. 3. Kim tra ngh quyt ca Hi ng nhn dn cp di v l)nh vc ti chnh - ngn sch. 4. Cn c vo ngh quyt ca Hi ng nhn dn cng cp, quyt nh giao nhim v thu, chi ngn sch cho tng c quan, n v trc thuc; nhim v thu, chi, mc b sung cho ngn sch cp di v t l phn trm (%) phn chia gia cc cp ngn sch  a phng i vi cc khon thu phn chia. 5. Quyt nh cc gii php v t chc thc hin d ton ngn sch a phng c Hi ng nhn dn quyt nh; kim tra, bo co vic thc hin ngn sch a phng. 6. Phi hp vi cc c quan nh nc cp trn trong vic qun l ngn sch nh nc trn a bn. 7. Bo co, cng khai ngn sch nh nc theo quy nh ca php lut. 8. Thc hin qun l ngn sch theo kt qu thc hin nhim v theo quy nh ca Chnh ph. 9. i vi y ban nhn dn cp tnh, ngoi cc nhim v, quyn hn quy nh ti cc khon 1, 2, 3, 4, 5, 6, 7 v 8 iu ny cn c nhim v: a) Lp v trnh Hi ng nhn dn cng cp quyt nh cc ni dung quy nh ti khon 9 iu 30 ca Lut ny; b) Lp k hoch ti chnh - ngn sch nh nc 03 nm theo quy nh ti iu 43 ca Lut ny; c) Quyt nh s dng qu d tr ti chnh v cc qu ti chnh khc ca Nh nc theo quy nh ca Lut ny v quy nh khc ca php lut c lin quan. 10. Ch o c quan ti chnh a phng ch tr phi hp vi cc c quan lin quan gip y ban nhn dn thc hin nhim v theo quy nh ti cc khon 1, 2, 3, 4, 5, 6, 7, 8 v 9 iu ny. 11. Ch tch y ban nhn dn cc cp t chc thc hin ng nhim v, quyn hn c giao trong l)nh vc ti chnh - ngn sch v chu trch nhim v nhng sai phm thuc phm vi qun l theo quy nh ca php lut. iu 32. Nhim v, quyn hn ca n v d ton ngn sch 1. Lp d ton thu, chi ngn sch hng nm; thc hin phn b d ton ngn sch c cp c thm quyn giao cho cc n v trc thuc v iu chnh phn b d ton theo thm quyn; lp k hoch ti chnh - ngn sch nh nc 03 nm thuc phm vi qun l theo quy nh ti iu 43 ca Lut ny. 2. T chc thc hin d ton thu, chi ngn sch c giao; np y , ng hn cc khon phi np ngn sch theo quy nh ca php lut; chi ng ch , chnh sch, ng mc ch, ng i tng, bo m tit kim, hiu qu. 3. Hng dn, kim tra vic thc hin thu, chi ngn sch i vi cc n v trc thuc. 4. Chp hnh ng quy nh ca php lut v k ton, thng k; bo co, quyt ton ngn sch v cng khai ngn sch theo quy nh ca php lut; duyt quyt ton i vi cc n v d ton cp di. 5. i vi n v s nghip cng lp, ngoi nhim v, quyn hn quy nh ti cc khon 1, 2, 3 v 4 iu ny, c ch ng s dng ngun thu ph v cc ngun thu hp php khc  pht trin v nng cao cht lng, hiu qu hot ng theo quy nh ca Chnh ph. 6. i vi n v s nghip cng lp v c quan nh nc thc hin c ch t ch, t chu trch nhim v s dng bin ch v kinh ph phi ban hnh quy ch chi tiu ni b ph hp vi d ton c giao t ch theo quy nh ca php lut. 7. Th trng cc n v d ton ngn sch thc hin ng nhim v, quyn hn c giao trong l)nh vc ti chnh - ngn sch v chu trch nhim v nhng sai phm thuc phm vi qun l theo quy nh ca php lut. iu 33. Nhim v, quyn hn ca ch u t 1. Thc hin cc d n u t qua cc giai on ca qu trnh u t: chun b u t, chun b d n, thc hin d n, nghim thu, bn giao tun th cc quy nh ca php lut v qun l ngn sch nh nc, u t cng, xy dng v quy nh khc ca php lut c lin quan. 2. Chp hnh ng cc quy nh ca php lut v hp ng, k ton, thng k, bo co, quyt ton, cng khai v lu tr h s d n. iu 34. Quyn hn, ngh)a v ca c quan, t chc, n v, c nhn c lin quan n ngn sch nh nc 1. Np y , ng hn cc khon thu, ph, l ph v cc khon phi np khc vo ngn sch nh nc theo quy nh ca php lut. 2. Trng hp c Nh nc tr cp, h tr vn v kinh ph theo d ton c giao th phi qun l, s dng cc khon vn v kinh ph  ng mc ch, ng ch , tit kim, hiu qu v quyt ton vi c quan ti chnh. 3. Chp hnh ng quy nh ca php lut v k ton, thng k v cng khai ngn sch. 4. c cung cp thng tin, tham gia gim st cng ng v ti chnh - ngn sch theo quy nh ca php lut. Chng III NGUN THU, NHIM V CHI CA NGN SCH CC CP iu 35. Ngun thu ca ngn sch trung ng 1. Cc khon thu ngn sch trung ng hng 100%: a) Thu gi tr gia tng thu t hng ha nhp khu; b) Thu xut khu, thu nhp khu; c) Thu tiu th c bit thu t hng ha nhp khu; d) Thu bo v mi trng thu t hng ha nhp khu; ) Thu ti nguyn, thu thu nhp doanh nghip, li c chia cho nc ch nh v cc khon thu khc t hot ng thm d, khai thc du, kh; e) Vin tr khng hon li ca Chnh ph cc nc, cc t chc quc t, cc t chc khc, cc c nhn  nc ngoi cho Chnh ph Vit Nam; g) Ph thu t cc hot ng dch v do cc c quan nh nc trung ng thc hin, trng hp c khon chi ph hot ng th c khu tr; cc khon ph thu t hot ng dch v do n v s nghip cng lp v doanh nghip nh nc trung ng th c php trch li mt phn hoc ton b, phn cn li thc hin np ngn sch theo quy nh ca php lut v ph, l ph v quy nh khc ca php lut c lin quan; h) L ph do cc c quan nh nc trung ng thu, tr l ph trc b quy nh ti im h khon 1 iu 37 ca Lut ny; i) Tin thu t x pht vi phm hnh chnh, pht, tch thu khc theo quy nh ca php lut do cc c quan nh nc trung ng thc hin; k) Thu t bn ti sn nh nc, k c thu tin s dng t gn vi ti sn trn t do cc c quan, t chc, n v thuc trung ng qun l; l) Thu t ti sn c xc lp quyn s hu ca Nh nc do cc c quan, t chc, n v thuc trung ng x l; m) Cc khon thu hi vn ca ngn sch trung ng u t ti cc t chc kinh t; thu c tc, li nhun c chia ti cng ty c phn, cng ty trch nhim hu hn hai thnh vin tr ln c vn gp ca Nh nc do b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng i din ch s hu; thu phn li nhun sau thu cn li sau khi trch lp cc qu ca doanh nghip nh nc do b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng i din ch s hu; chnh lch thu ln hn chi ca Ngn hng Nh nc Vit Nam; n) Thu t qu d tr ti chnh trung ng; o) Thu kt d ngn sch trung ng; p) Thu chuyn ngun t nm trc chuyn sang ca ngn sch trung ng; q) Cc khon thu khc theo quy nh ca php lut. 2. Cc khon thu phn chia theo t l phn trm (%) gia ngn sch trung ng v ngn sch a phng: a) Thu gi tr gia tng, tr thu gi tr gia tng quy nh ti im a khon 1 iu ny; b) Thu thu nhp doanh nghip, tr thu thu nhp doanh nghip quy nh ti im  khon 1 iu ny; c) Thu thu nhp c nhn; d) Thu tiu th c bit, tr thu tiu th c bit quy nh ti im c khon 1 iu ny; ) Thu bo v mi trng, tr thu bo v mi trng quy nh ti im d khon 1 iu ny. 3. Chnh ph quy nh chi tit iu ny. iu 36. Nhim v chi ca ngn sch trung ng 1. Chi u t pht trin: a) u t cho cc d n, bao gm c cc d n c tnh cht lin vng, khu vc ca cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng theo cc l)nh vc c quy nh ti khon 3 iu ny; b) u t v h tr vn cho cc doanh nghip cung cp sn phm, dch v cng ch do Nh nc t hng; cc t chc kinh t; cc t chc ti chnh ca trung ng; u t vn nh nc vo doanh nghip theo quy nh ca php lut; c) Cc khon chi u t pht trin khc theo quy nh ca php lut. 2. Chi d tr quc gia. 3. Chi thng xuyn ca cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng c phn cp trong cc l)nh vc: a) Quc phng; b) An ninh v trt t, an ton x hi; c) S nghip gio dc - o to v dy ngh; d) S nghip khoa hc v cng ngh; ) S nghip y t, dn s v gia nh; e) S nghip vn ha thng tin; g) S nghip pht thanh, truyn hnh, thng tn; h) S nghip th dc th thao; i) S nghip bo v mi trng; k) Cc hot ng kinh t; l) Hot ng ca cc c quan qun l nh nc, t chc chnh tr v cc t chc chnh tr - x hi; h tr hot ng cho cc t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi - ngh nghip theo quy nh ca php lut; m) Chi bo m x hi, bao gm c chi h tr thc hin cc chnh sch x hi theo quy nh ca php lut; n) Cc khon chi khc theo quy nh ca php lut. 4. Chi tr n li cc khon tin do Chnh ph vay. 5. Chi vin tr. 6. Chi cho vay theo quy nh ca php lut. 7. Chi b sung qu d tr ti chnh trung ng. 8. Chi chuyn ngun ca ngn sch trung ng sang nm sau. 9. Chi b sung cn i ngn sch, b sung c mc tiu cho ngn sch a phng. iu 37. Ngun thu ca ngn sch a phng 1. Cc khon thu ngn sch a phng hng 100%: a) Thu ti nguyn, tr thu ti nguyn thu t hot ng thm d, khai thc du, kh; b) Thu mn bi; c) Thu s dng t nng nghip; d) Thu s dng t phi nng nghip; ) Tin s dng t, tr thu tin s dng t ti im k khon 1 iu 35 ca Lut ny; e) Tin cho thu t, thu mt nc; g) Tin cho thu v tin bn nh  thuc s hu nh nc; h) L ph trc b; i) Thu t hot ng x s kin thit; k) Cc khon thu hi vn ca ngn sch a phng u t ti cc t chc kinh t; thu c tc, li nhun c chia ti cng ty c phn, cng ty trch nhim hu hn hai thnh vin tr ln c vn gp ca Nh nc do y ban nhn dn cp tnh i din ch s hu; thu phn li nhun sa       $ & . 0 6 8 @ B D F ԻtttiTFhbuhbu5CJmH sH )jhbu5CJUmHnHsH tH uh 5CJmH sH hbuh 5CJmH*sH*hbu5CJmH*sH*hbu5CJmH sH hbuh 5CJhbuh 5CJ\mH*sH*hbuh CJhbuh CJmH*sH*hbuh 6CJ]hbuh CJhbuh 5CJ\,jhbu5CJU\mHnHsH tH u hkd$$If 0W #i t0622 l4ap $$Ifa$gdbul    B F  " L  D $a$gdbu$7dxx`7a$gdbuckd$$If0W #i t622 l4apF   " J L ~  B  Dx\ 28N:@L` V!b!!!~"""#0#P#p#$$T&x&&(N(R)X)z))++4+\+D,p,p--4/l///hbuh 6CJ]!hbuh CJfHq hbuh 5CJhbuh 5CJ\hbuh CJhbuh 6CJ]mH*sH*GT D>VHF !v"H#|$L&(r),+<,h-,/0$7dxx`7a$gdbu/00001$24H455<5B5j5p555l66777 899B??@AFGGG>LFLMMMMMMdNnNQ Q>QJQLQ^QJUPUVVVFWWWvYYbb"d.dhe|ef,fZjk pprr~shbuh 5CJ\!hbuh CJfHq 'hbuh 6CJ]fHq hbuh 6CJ]hbuh CJI013d67"8h88;<<<<=L=v===$>b>B??@@ AEHI$J$7dxx`7a$gdbu$J@KLL|NHP~RRSTUVHWYYZ^`abdVefZjkkm0pr$7dxx`7a$gdbu~ssssttvv:wDw~Ə*0djĕЕB`llrĠҠԡD ,@N~v(BDJPXl:B'hbuh 5CJ\fHq hbuh 5CJ\hbuh CJ!hbuh CJfHq Nruwwx,zd|~؂vj~ȏHRғD($7dxx`7a$gdbuܜ@ԡFx`,FDF,@\@$7dxx`7a$gdbu@jr2::\ LN62$7dxx`7a$gdbu >JLNP,8HLZBbjr| *     * n T ` X ` ^fr~*,<Fٻٲٲٻhbu5CJ\hbuh 5CJ'hbuh 5CJ\fHq hbuh 5CJ\hbuh CJ!hbuh CJfHq FF~P.j8Dp4B$a$gdbu$7dxx`7a$gdbuB:bBzv T  p  *|^$7dxx`7a$gdbuFRFR$0FNX\Z  !!B#H#L#V###$%F%R%D&J&d0p011.6:6<<<<<<>>(@2@d@j@4B8BCCGGMM:MFMZNfNNNfQrQQQ>A4D$7dxx`7a$gdbu4D:FID2@>n:P뺰h h 5CJh h 5CJ\'hbuh 5CJ\fHq !hbuh CJfHq hbuh CJhbuh 5CJ\EhhjflHo`ppqrsstNuuHx"zN{}x~FȃԆF$7dxx`7a$gdbu&؋$t8Đ|r.bޖNĝR`<@fn<B$7dxx`7a$gdbuRdί8Vl̸T*^$a$gd $7dxx`7a$gdbuP 2:p|,  Zf   j %&p*~*p-v---`000r1$B0B.D@DBD~DDDKK0M8MM ZLXjLd>$7dxx`7a$gdbuu thu cn li sau khi trch lp cc qu ca doanh nghip nh nc do y ban nhn dn cp tnh i din ch s hu; l) Thu t qu d tr ti chnh a phng; m) Thu t bn ti sn nh nc, k c thu tin s dng t gn vi ti sn trn t do cc c quan, t chc, n v thuc a phng qun l; n) Vin tr khng hon li ca cc t chc quc t, cc t chc khc, cc c nhn  nc ngoi trc tip cho a phng; o) Ph thu t cc hot ng dch v do cc c quan nh nc a phng thc hin, trng hp c khon chi ph hot ng th c khu tr; cc khon ph thu t cc hot ng dch v do n v s nghip cng lp v doanh nghip nh nc do y ban nhn dn cp tnh i din ch s hu th c php trch li mt phn hoc ton b, phn cn li thc hin np ngn sch theo quy nh ca php lut v ph, l ph v quy nh khc ca php lut c lin quan; p) L ph do cc c quan nh nc a phng thc hin thu; q) Tin thu t x pht vi phm hnh chnh, pht, tch thu khc theo quy nh ca php lut do cc c quan nh nc a phng thc hin; r) Thu t ti sn c xc lp quyn s hu ca Nh nc do cc c quan, t chc, n v thuc a phng x l; s) Thu t qu t cng ch v thu hoa li cng sn khc; t) Huy ng ng gp t cc c quan, t chc, c nhn theo quy nh ca php lut; u) Thu kt d ngn sch a phng; v) Cc khon thu khc theo quy nh ca php lut. 2. Cc khon thu phn chia theo t l phn trm (%) gia ngn sch trung ng v ngn sch a phng theo quy nh ti khon 2 iu 35 ca Lut ny. 3. Thu b sung cn i ngn sch, b sung c mc tiu t ngn sch trung ng. 4. Thu chuyn ngun ca ngn sch a phng t nm trc chuyn sang. iu 38. Nhim v chi ca ngn sch a phng 1. Chi u t pht trin: a) u t cho cc d n do a phng qun l theo cc l)nh vc c quy nh ti khon 2 iu ny; b) u t v h tr vn cho cc doanh nghip cung cp sn phm, dch v cng ch do Nh nc t hng, cc t chc kinh t, cc t chc ti chnh ca a phng theo quy nh ca php lut; c) Cc khon chi khc theo quy nh ca php lut. 2. Chi thng xuyn ca cc c quan, n v  a phng c phn cp trong cc l)nh vc: a) S nghip gio dc - o to v dy ngh; b) S nghip khoa hc v cng ngh; c) Quc phng, an ninh, trt t, an ton x hi, phn giao a phng qun l; d) S nghip y t, dn s v gia nh; ) S nghip vn ha thng tin; e) S nghip pht thanh, truyn hnh; g) S nghip th dc th thao; h) S nghip bo v mi trng; i) Cc hot ng kinh t; k) Hot ng ca cc c quan qun l nh nc, t chc chnh tr v cc t chc chnh tr - x hi; h tr hot ng cho cc t chc chnh tr x hi - ngh nghip, t chc x hi, t chc x hi - ngh nghip theo quy nh ca php lut; l) Chi bo m x hi, bao gm c chi thc hin cc chnh sch x hi theo quy nh ca php lut; m) Cc khon chi khc theo quy nh ca php lut. 3. Chi tr n li cc khon do chnh quyn a phng vay. 4. Chi b sung qu d tr ti chnh a phng. 5. Chi chuyn ngun sang nm sau ca ngn sch a phng. 6. Chi b sung cn i ngn sch, b sung c mc tiu cho ngn sch cp di. 7. Chi h tr thc hin mt s nhim v quy nh ti cc im a, b v c khon 9 iu 9 ca Lut ny. iu 39. Nguyn tc phn cp ngun thu, nhim v chi gia ngn sch cc cp  a phng 1. Cn c vo ngun thu, nhim v chi ca ngn sch a phng quy nh ti iu 37 v iu 38 ca Lut ny, Hi ng nhn dn cp tnh quyt nh phn cp c th ngun thu, nhim v chi gia ngn sch cc cp  a phng theo nguyn tc sau: a) Ph hp vi phn cp nhim v kinh t - x hi, quc phng, an ninh i vi tng l)nh vc v c im kinh t, a l, dn c, trnh  qun l ca tng vng, tng a phng; b) Ngn sch x, th trn c phn chia ngun thu t cc khon: thu s dng t phi nng nghip; thu mn bi thu t c nhn, h kinh doanh; thu s dng t nng nghip thu t h gia nh; l ph trc b nh, t; c) Ngn sch cp huyn, ngn sch cp x khng c nhim v chi nghin cu khoa hc v cng ngh; d) Trong phn cp nhim v chi i vi th x, thnh ph thuc tnh phi c nhim v chi u t xy dng cc trng ph thng cng lp cc cp, in chiu sng, cp thot nc, giao thng  th, v sinh  th v cc cng trnh phc li cng cng khc. 2. Cn c vo t l phn trm (%) i vi cc khon thu phn chia do Chnh ph giao v cc ngun thu ngn sch a phng hng 100%, Hi ng nhn dn cp tnh quyt nh t l phn trm (%) i vi cc khon thu phn chia gia ngn sch cc cp  a phng. iu 40. Xc nh s b sung cn i ngn sch, b sung c mc tiu v t l phn trm (%) phn chia cc khon thu gia ngn sch cc cp 1. Ngn sch a phng c s dng ngun thu c hng 100%, s thu c phn chia theo t l phn trm (%) i vi cc khon thu phn chia v s b sung cn i t ngn sch cp trn  cn i thu, chi ngn sch cp mnh, bo m cc nhim v kinh t - x hi, quc phng, an ninh c giao. 2. T l phn trm (%) phn chia cc khon thu v s b sung cn i c xc nh trn c s: a) Tnh ton cc ngun thu, nhim v chi quy nh ti cc iu 35, 37 v 38 ca Lut ny theo cc ch  thu ngn sch, nguyn tc, tiu ch, nh mc phn b ngn sch v cc ch , tiu chun, nh mc chi ngn sch, theo cc tiu ch v dn s, iu kin t nhin, iu kin kinh t - x hi ca tng vng; ch ti vng su, vng xa, vng cn c cch mng, vng c ng ng bo dn tc thiu s sinh sng v vng c kh khn, vng c bit kh khn; vng c din tch t trng la nc ln; vng rng phng h, rng c dng; vng kinh t trng im; b) i vi khon thu ngn sch a phng c hng theo quy nh ti im  v im i khon 1 iu 37 ca Lut ny khng dng  xc nh t l phn trm (%) i vi cc khon thu phn chia gia ngn sch trung ng v ngn sch a phng v xc nh s b sung cn i t ngn sch trung ng cho ngn sch a phng. 3. S b sung c mc tiu t ngn sch cp trn cho ngn sch cp di c xc nh theo nguyn tc, tiu ch, nh mc phn b ngn sch v cc ch , tiu chun, nh mc chi ngn sch; kh nng ngn sch cp trn v kh nng cn i ngn sch ca tng a phng cp di,  h tr ngn sch cp di trong cc trng hp sau: a) Thc hin cc chnh sch, ch  mi do cp trn ban hnh cha c b tr trong d ton ngn sch ca nm u thi k n nh ngn sch; b) Thc hin cc chng trnh mc tiu quc gia v cc chng trnh, d n khc ca cp trn, phn giao cho cp di thc hin; c) H tr chi khc phc thin tai, thm ha, dch bnh trn din rng vt qu kh nng cn i ca ngn sch cp di; d) H tr thc hin mt s chng trnh, d n ln, c bit quan trng c tc ng ln n pht trin kinh t - x hi ca a phng. Mc h tr c xc nh c th cho tng chng trnh, d n. Tng mc h tr vn u t pht trin hng nm ca ngn sch trung ng cho ngn sch a phng quy nh ti im ny ti a khng vt qu 30% tng chi u t xy dng c bn ca ngn sch trung ng. Chng IV LP D TON NGN SCH NH NC iu 41. Cn c lp d ton ngn sch nh nc hng nm 1. Nhim v pht trin kinh t - x hi v bo m quc phng, an ninh, i ngoi, bnh ng gii. 2. Nhim v c th ca cc b, c quan ngang b, c quan thuc Chnh ph, c quan, t chc khc  trung ng, cc c quan, t chc, n v  a phng. 3. Quy nh ca php lut v thu, ph, l ph v ch  thu ngn sch nh nc; nh mc phn b ngn sch, ch , tiu chun, nh mc chi ngn sch nh nc. 4. Phn cp ngun thu, nhim v chi ngn sch v t l phn trm (%) phn chia i vi cc khon thu phn chia v mc b sung cn i ngn sch ca ngn sch cp trn cho ngn sch cp di. 5. Vn bn php lut ca cc cp, c quan nh nc c thm quyn hng dn xy dng k hoch pht trin kinh t - x hi v d ton ngn sch nh nc nm sau. 6. K hoch ti chnh 05 nm, k hoch ti chnh - ngn sch nh nc 03 nm, k hoch u t trung hn ngun ngn sch nh nc. 7. Tnh hnh thc hin ngn sch nh nc nm trc. 8. S kim tra d ton thu, chi ngn sch thng bo cho cc cp, cc c quan, t chc, n v c lin quan. iu 42. Yu cu lp d ton ngn sch nh nc hng nm 1. D ton ngn sch nh nc phi tng hp theo tng khon thu, chi v theo c cu chi u t pht trin, chi thng xuyn, chi d tr quc gia, chi tr n v vin tr, chi b sung qu d tr ti chnh, d phng ngn sch. 2. D ton ngn sch ca n v d ton ngn sch cc cp c lp phi th hin y  cc khon thu, chi theo ng biu mu, thi hn do c quan nh nc c thm quyn quy nh. Trong : a) D ton thu ngn sch c lp trn c s d bo cc ch tiu kinh t v) m v cc ch tiu c lin quan, cc quy nh ca php lut v thu, ph, l ph v ch  thu ngn sch; b) D ton chi u t pht trin c lp trn c s quy hoch, k hoch, chng trnh, d n  c cp c thm quyn ph duyt; k hoch ti chnh 05 nm, k hoch u t trung hn ngun ngn sch nh nc, kh nng cn i cc ngun lc trong nm d ton, quy nh ca php lut v u t cng, xy dng v quy nh khc ca php lut c lin quan; c) D ton chi thng xuyn c lp trn c s nhim v c giao, nhim v c c quan c thm quyn ph duyt, ch , tiu chun, nh mc chi do c quan nh nc c thm quyn quy nh. Vic lp d ton ngn sch ca cc c quan nh nc thc hin ch  t ch, t chu trch nhim v s dng bin ch v kinh ph qun l hnh chnh; n v s nghip cng lp thc hin quyn t ch, t chu trch nhim v thc hin nhim v, t chc b my, bin ch v ti chnh thc hin theo quy nh ca Chnh ph; d) D ton chi ngn sch nh nc i vi l)nh vc gio dc - o to v dy ngh, khoa hc v cng ngh bo m t l theo quy nh ca php lut c lin quan; ) D ton chi thc hin cc chng trnh mc tiu quc gia c lp cn c vo danh mc cc chng trnh, tng mc kinh ph thc hin chng trnh mc tiu quc gia trong tng giai on do Quc hi quyt nh, mc tiu, ni dung, nhim v v chi tit cc d n thnh phn i vi tng chng trnh mc tiu quc gia; e) D ton chi tr n c lp trn c s bo m tr cc khon n n hn ca nm d ton ngn sch; g) D ton vay b p bi chi ngn sch nh nc phi cn c vo cn i ngn sch nh nc, kh nng tng ngun vay, kh nng tr n v trong gii hn an ton v n theo ngh quyt ca Quc hi. iu 43. K hoch ti chnh - ngn sch nh nc 03 nm 1. K hoch ti chnh - ngn sch nh nc 03 nm l k hoch ti chnh - ngn sch nh nc c lp hng nm cho thi gian 03 nm, trn c s k hoch ti chnh 05 nm, c lp k t nm d ton ngn sch v 02 nm tip theo, theo phng thc cun chiu. K hoch ny c lp cng thi im lp d ton ngn sch nh nc hng nm nhm nh hng cho cng tc lp d ton ngn sch nh nc hng nm; nh hng th t u tin phn b ngun lc cho tng l)nh vc v tng nhim v, hot ng, ch , chnh sch cho tng l)nh vc trong trung hn. 2. K hoch ti chnh - ngn sch nh nc 03 nm gm k hoch ti chnh - ngn sch nh nc 03 nm quc gia v k hoch ti chnh - ngn sch nh nc 03 nm tnh, thnh ph trc thuc trung ng. Ni dung gm: d bo v cc ch tiu kinh t v) m, nhng chnh sch ngn sch quan trng; d bo v s thu, chi v c cu thu, chi; d bo v s bi chi ngn sch; xc nh cc nguyn tc cn i ngn sch nh nc v th t u tin phn b ngun lc ngn sch, trn chi tiu cho cc l)nh vc, nhim v chi u t pht trin, chi tr n, chi thng xuyn; d bo v ngh)a v n d phng v cc gii php ch yu  thc hin k hoch trong thi hn 03 nm. 3. Cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng, cc c quan, n v  cp tnh lp k hoch ti chnh - ngn sch nh nc 03 nm, ni dung gm: mc tiu, nhim v, ch , chnh sch ch yu ca ngnh, c quan, n v; d bo cc ngun lc ti chnh, trong  d bo v s thu c giao qun l, yu cu v chi ngn sch  thc hin; th hin nguyn tc v cch thc xc nh, sp xp th t u tin thc hin cc nhim v, hot ng, ch , chnh sch v d kin phn b kinh ph trong tng mc trn chi tiu c c quan c thm quyn xc nh trc; cc gii php ch yu  cn i gia nhu cu chi ngn sch v trn chi tiu trong thi hn 03 nm. 4. B Ti chnh ch tr, phi hp vi B K hoch v u t tng hp k hoch ti chnh - ngn sch nh nc 03 nm quc gia, bo co Chnh ph trnh Quc hi; S Ti chnh ch tr, phi hp vi S K hoch v u t tng hp k hoch ti chnh - ngn sch nh nc 03 nm tnh, thnh ph trc thuc trung ng bo co y ban nhn dn cp tnh trnh Hi ng nhn dn cng cp  tham kho khi tho lun, xem xt, thng qua d ton ngn sch v phng n phn b ngn sch nh nc hng nm. 5. Chnh ph quy nh vic lp k hoch ti chnh - ngn sch nh nc 03 nm. iu 44. Thi gian hng dn lp, xy dng, tng hp, quyt nh v giao d ton ngn sch nh nc 1. Trc ngy 15 thng 5, Th tng Chnh ph ban hnh quy nh v vic xy dng k hoch pht trin kinh t - x hi, d ton ngn sch nh nc nm sau. 2. Trc ngy 20 thng 9, Chnh ph trnh cc ti liu bo co theo quy nh ti khon 1 iu 47 ca Lut ny n y ban thng v Quc hi  cho kin. 3. Cc bo co ca Chnh ph c gi n cc i biu Quc hi chm nht l 20 ngy trc ngy khai mc k hp Quc hi cui nm. 4. Trc ngy 15 thng 11, Quc hi quyt nh d ton ngn sch nh nc, phng n phn b ngn sch trung ng nm sau. 5. Trc ngy 20 thng 11, Th tng Chnh ph giao d ton thu, chi ngn sch nm sau cho tng b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng v tng tnh, thnh ph trc thuc trung ng. 6. Trc ngy 10 thng 12, Hi ng nhn dn cp tnh quyt nh d ton ngn sch a phng, phn b ngn sch cp tnh nm sau. Hi ng nhn dn cp di quyt nh d ton ngn sch a phng, phn b ngn sch nm sau ca cp mnh chm nht l 10 ngy, k t ngy Hi ng nhn dn cp trn trc tip quyt nh d ton v phn b ngn sch. 7. Chm nht l 05 ngy lm vic, k t ngy Hi ng nhn dn quyt nh d ton ngn sch, y ban nhn dn cng cp giao d ton ngn sch nm sau cho tng c quan, n v thuc cp mnh v cp di; ng thi, bo co y ban nhn dn v c quan ti chnh cp trn trc tip, y ban nhn dn cp tnh bo co B Ti chnh v d ton ngn sch  c Hi ng nhn dn cp tnh quyt nh. 8. Trc ngy 31 thng 12, cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng, y ban nhn dn cc cp phi hon thnh vic giao d ton ngn sch cho tng c quan, n v trc thuc v y ban nhn dn cp di. iu 45. Trch nhim ca cc c quan, t chc, n v trong vic lp d ton ngn sch hng nm 1. C quan thu cc cp  a phng xy dng d ton thu ngn sch nh nc trn a bn gi c quan thu cp trn, c quan ti chnh cng cp. C quan thu  trung ng xy dng d ton thu ngn sch nh nc theo l)nh vc c giao ph trch, gi B Ti chnh  tng hp, lp d ton ngn sch nh nc. 2. C quan, t chc, n v, ch u t lp d ton thu, chi ngn sch trong phm vi nhim v c giao, bo co c quan qun l cp trn  tng hp bo co c quan ti chnh cng cp. 3. C quan ti chnh cc cp  a phng xem xt d ton ngn sch ca cc c quan, t chc, n v cng cp, d ton ngn sch a phng cp di; ch tr phi hp vi c quan lin quan trong vic tng hp, lp d ton ngn sch a phng, phng n phn b ngn sch cp mnh theo cc ch tiu quy nh ti khon 1 v khon 2 iu 30 ca Lut ny, bo co y ban nhn dn cng cp. 4. y ban nhn dn cc cp tng hp, lp d ton ngn sch a phng bo co Thng trc Hi ng nhn dn cng cp xem xt, cho kin. y ban nhn dn cp tnh gi B Ti chnh, B K hoch v u t v cc c quan theo quy nh  tng hp, lp d ton ngn sch nh nc trnh Chnh ph; ng thi gi n on i biu Quc hi  gim st. 5. Cc c quan qun l ngnh, l)nh vc  trung ng v a phng phi hp vi c quan ti chnh, c quan k hoch v u t cng cp lp d ton ngn sch nh nc theo ngnh, l)nh vc c giao ph trch. 6. B Ti chnh xem xt d ton ngn sch ca cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng v a phng; ch tr, phi hp vi B K hoch v u t, cc b, ngnh c lin quan trong vic tng hp, lp d ton ngn sch nh nc, phng n phn b ngn sch trung ng trnh Chnh ph theo cc ni dung quy nh ti khon 1 iu 47 ca Lut ny. iu 46. Tho lun v quyt nh d ton ngn sch nh nc, phng n phn b ngn sch hng nm 1. Cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng v cc c quan, n v  a phng t chc tho lun vi cc c quan, n v trc thuc. 2. C quan ti chnh cc cp ch tr t chc: a) Tho lun v d ton ngn sch hng nm vi cc c quan, n v cng cp; b) Tho lun v d ton ngn sch nm u thi k n nh ngn sch vi y ban nhn dn cp di trc tip  xc nh t l phn trm (%) phn chia cc khon thu phn chia gia ngn sch cp trn v ngn sch cp di, s b sung cn i t ngn sch cp trn cho ngn sch cp di  lm c s xy dng d ton ngn sch cc nm sau; c) i vi cc nm tip theo ca thi k n nh ngn sch, c quan ti chnh t chc lm vic vi y ban nhn dn cp di trc tip khi y ban nhn dn cp   ngh. 3. Trong qu trnh tho lun d ton ngn sch, phng n phn b ngn sch, trng hp c nhng khon thu, chi trong d ton cha ng quy nh ca php lut, cha ph hp vi kh nng ngn sch v nh hng pht trin kinh t - x hi th c quan ti chnh yu cu iu chnh li, nu cn kin khc nhau gia c quan ti chnh vi cc c quan, n v cng cp v y ban nhn dn cp di th c quan ti chnh  a phng bo co y ban nhn dn cng cp quyt nh; B Ti chnh bo co Th tng Chnh ph quyt nh. 4. Thm tra, trnh Quc hi quyt nh d ton ngn sch nh nc v phng n phn b ngn sch trung ng: a) Chnh ph tho lun, cho kin vo d tho cc bo co ca Chnh ph do B Ti chnh trnh trc khi trnh y ban thng v Quc hi; b) y ban ti chnh, ngn sch ca Quc hi ch tr thm tra cc bo co ca Chnh ph trnh y ban thng v Quc hi, Quc hi; c) Trn c s kin thm tra ca y ban ti chnh, ngn sch ca Quc hi v kin ca y ban thng v Quc hi, Chnh ph hon chnh cc bo co trnh Quc hi; d) Quc hi tho lun, quyt nh d ton ngn sch nh nc, phng n phn b ngn sch trung ng nm sau. Trong qu trnh tho lun, quyt nh d ton ngn sch nh nc, phng n phn b ngn sch trung ng, trng hp quyt nh iu chnh thu, chi ngn sch, Quc hi quyt nh cc gii php  bo m cn i ngn sch. 5. Trnh t, th tc thm tra ca cc c quan ca Quc hi v d ton ngn sch nh nc, phng n phn b ngn sch trung ng do y ban thng v Quc hi quy nh. 6. Vic xem xt, quyt nh d ton ngn sch a phng v phng n phn b ngn sch a phng thc hin theo quy nh ca Chnh ph. iu 47. Cc ti liu trnh d ton ngn sch nh nc v phng n phn b ngn sch 1. Ti liu Chnh ph trnh Quc hi v d ton ngn sch nh nc v phng n phn b ngn sch trung ng gm: a) nh gi tnh hnh thc hin ngn sch nh nc nm hin hnh; cc cn c xy dng d ton ngn sch nh nc v phn b ngn sch trung ng; nhng ni dung c bn v gii php nhm thc hin d ton ngn sch nh nc; b) D ton thu ngn sch nh nc, km theo cc gii php nhm huy ng ngun thu cho ngn sch nh nc; c) D ton chi ngn sch nh nc, trong  nu r cc mc tiu, chng trnh quan trng ca nn kinh t quc dn v cc chnh sch ln ca ng v Nh nc c lin quan n ngn sch nh nc; d) Bi chi ngn sch nh nc v cc ngun b p; t l bi chi so vi tng sn phm trong nc; ) K hoch ti chnh 05 nm i vi nm u k k hoch; e) K hoch ti chnh - ngn sch nh nc 03 nm; g) Bo co thng tin v n cng theo Lut qun l n cng, trong  nu r s n n hn phi tr, s n qu hn phi tr, s li phi tr trong nm, s n s pht sinh thm do phi vay  b p bi chi ngn sch nh nc, kh nng tr n trong nm v s n n cui nm; h) Bo co tnh hnh thc hin k hoch ti chnh, d kin k hoch ti chnh nm sau ca cc qu ti chnh nh nc ngoi ngn sch do trung ng qun l; i) Cc chnh sch v bin php c th nhm n nh ti chnh v ngn sch nh nc; k) Danh mc, tin  thc hin v mc d ton u t nm k hoch i vi cc chng trnh, d n quan trng quc gia s dng vn ngn sch nh nc  c Quc hi quyt nh; l) D ton chi ca tng b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng theo tng l)nh vc; nhim v thu, chi, mc bi chi, t l phn trm (%) phn chia i vi cc khon thu phn chia v s b sung t ngn sch trung ng cho ngn sch tng tnh, thnh ph trc thuc trung ng; m) Cc ti liu khc nhm thuyt minh r d ton thu, chi ngn sch nh nc v phng n phn b ngn sch trung ng; tnh hnh min, gim thu trong bo co d ton ngn sch nh nc trnh Quc hi. 2. Chnh ph quy nh ti liu y ban nhn dn trnh Hi ng nhn dn cng cp v d ton ngn sch v phng n phn b ngn sch a phng. iu 48. Lp li d ton ngn sch nh nc 1. Trong trng hp d ton ngn sch nh nc, phng n phn b ngn sch trung ng cha c Quc hi quyt nh, Chnh ph lp li d ton ngn sch nh nc, phng n phn b ngn sch trung ng trnh Quc hi vo thi gian do Quc hi quyt nh. 2. Trng hp d ton ngn sch a phng, phng n phn b ngn sch cp mnh cha c Hi ng nhn dn quyt nh, y ban nhn dn lp li d ton ngn sch a phng, phng n phn b ngn sch cp mnh, trnh Hi ng nhn dn vo thi gian do Hi ng nhn dn quyt nh, nhng khng c chm hn thi hn Chnh ph quy nh. Chng V CHP HNH NGN SCH NH NC iu 49. Phn b v giao d ton ngn sch nh nc 1. Sau khi c Chnh ph, y ban nhn dn giao d ton ngn sch, cc n v d ton cp I  trung ng v a phng thc hin phn b v giao d ton ngn sch cho cc n v s dng ngn sch trc thuc v n v thuc ngn sch cp di trong trng hp c y quyn thc hin nhim v chi ca mnh, gi c quan ti chnh cng cp, ng thi gi Kho bc Nh nc ni giao dch  thc hin. Vic phn b v giao d ton phi bo m thi hn v yu cu quy nh ti iu 50 ca Lut ny. 2. C quan ti chnh cng cp thc hin kim tra d ton n v d ton cp I  giao cho cc n v s dng ngn sch. Trng hp pht hin vic phn b khng ng tng mc v chi tit theo tng l)nh vc, nhim v ca d ton ngn sch  c giao; khng ng chnh sch, ch  quy nh th yu cu n v d ton cp I iu chnh li chm nht l 10 ngy lm vic, k t ngy nhn c bo co phn b ca n v d ton ngn sch. 3. Ngoi c quan c thm quyn giao d ton ngn sch, khng t chc hoc c nhn no c thay i nhim v ngn sch  c giao. iu 50. Yu cu v thi hn v phn b v giao d ton ngn sch nh nc 1. Vic phn b v giao d ton cho cc n v s dng ngn sch phi bo m: a) ng vi d ton ngn sch c giao c v tng mc v chi tit theo tng l)nh vc, nhim v thu, chi c giao; b) ng chnh sch, ch , tiu chun, nh mc chi; c) Phn b  vn, kinh ph  thu hi cc khon  ng trc d ton n hn thu hi trong nm, vn i ng cc d n s dng vn h tr pht trin chnh thc (ODA) ca cc nh ti tr nc ngoi theo cam kt; d) i vi phn b vn u t pht trin phi bo m cc yu cu theo quy nh ca php lut v u t cng, xy dng v quy nh khc ca php lut c lin quan; ) i vi phn b cc khon b sung c mc tiu t ngn sch cp trn cho ngn sch cp di phi bo m ng mc tiu, ng i tng v thc hin ng cc cam kt hoc quy nh v b tr ngn sch a phng cho mc tiu . 2. Thi hn phn b v giao d ton ngn sch nh nc: a) i vi d ton ngn sch c giao theo quy nh ti khon 5 v khon 7 iu 44 ca Lut ny, cc n v d ton cp I phi hon thnh vic phn b v giao d ton cho cc n v s dng ngn sch trc thuc trc ngy 31 thng 12 nm trc theo quy nh ti khon 8 iu 44 ca Lut ny; b) Trng hp c giao b sung d ton, chm nht 10 ngy lm vic, k t ngy c giao d ton b sung, n v d ton cp trn, y ban nhn dn cp di phi hon thnh vic phn b v giao d ton theo quy nh. iu 51. Tm cp ngn sch 1. Trong trng hp vo u nm ngn sch, d ton ngn sch v phng n phn b ngn sch cha c Quc hi, Hi ng nhn dn quyt nh, c quan ti chnh v c quan Kho bc Nh nc cc cp theo chc nng thc hin tm cp ngn sch cho cc nhim v chi khng th tr hon c cho n khi d ton ngn sch c cp c thm quyn quyt nh: a) Chi lng v cc khon c tnh cht tin lng; b) Chi nghip v ph v cng v ph; c) Chi b sung cn i cho ngn sch cp di; d) Mt s khon chi cn thit khc  bo m hot ng ca b my nh nc, tr cc khon mua sm trang thit b, sa cha; ) Chi cho d n chuyn tip thuc cc chng trnh mc tiu quc gia, d n quan trng quc gia; cc d n u t chuyn tip quan trng, cp bch khc  khc phc hu qu thin tai, thm ha, dch bnh. 2. Mc tm cp hng thng ti a cho cc nhim v quy nh ti cc im a, b, c v d khon 1 iu ny khng qu mc chi bnh qun 01 thng ca nm trc. 3. Chi u t cc chng trnh, d n s dng vn ODA v vn vay u i t nh ti tr cha c d ton hoc vt so vi d ton c giao, Chnh ph bo co y ban thng v Quc hi cho kin trc khi thc hin v bo co Quc hi ti k hp gn nht. iu 52. iu chnh d ton ngn sch nh nc 1. iu chnh tng th ngn sch nh nc trong trng hp c bin ng v ngn sch so vi d ton  phn b cn phi iu chnh tng th: a) Chnh ph lp d ton iu chnh tng th ngn sch nh nc trnh Quc hi quyt nh; b) Cn c vo ngh quyt ca Quc hi v d ton iu chnh tng th ngn sch nh nc v nhim v thu, chi ngn sch c cp trn giao, y ban nhn dn cc cp lp d ton iu chnh tng th ngn sch a phng trnh Hi ng nhn dn cng cp quyt nh. 2. Chnh ph trnh y ban thng v Quc hi quyt nh iu chnh nhim v thu, chi ca mt s b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng v mt s tnh, thnh ph trc thuc trung ng v bo co Quc hi ti k hp gn nht trong cc trng hp sau: a) D kin s thu khng t d ton c Quc hi quyt nh phi iu chnh gim mt s khon chi; b) C yu cu cp bch v quc phng, an ninh hoc v l do khch quan cn phi iu chnh. 3. y ban nhn dn trnh Thng trc Hi ng nhn dn cng cp quyt nh iu chnh d ton ngn sch a phng v bo co Hi ng nhn dn ti k hp gn nht trong cc trng hp sau: a) D kin s thu khng t d ton c Hi ng nhn dn quyt nh phi iu chnh gim mt s khon chi; b) y ban thng v Quc hi quyt nh iu chnh d ton ngn sch ca mt s tnh, thnh ph trc thuc trung ng theo quy nh ti khon 2 iu ny; c) Khi cn iu chnh d ton ngn sch ca mt s n v d ton hoc a phng cp di. 4. Chnh ph yu cu Hi ng nhn dn cp tnh iu chnh d ton ngn sch nu vic b tr ngn sch a phng khng ph hp vi ngh quyt ca Quc hi. 5. y ban nhn dn yu cu Hi ng nhn dn cp di iu chnh d ton ngn sch nu vic b tr ngn sch a phng khng ph hp vi ngh quyt ca Hi ng nhn dn cp trn. iu 53. iu chnh d ton  giao cho cc n v s dng ngn sch 1. iu chnh d ton ngn sch  giao cho cc n v s dng ngn sch trc thuc trong cc trng hp: a) Do iu chnh d ton ngn sch theo quy nh ti iu 52 ca Lut ny; b) C quan ti chnh yu cu n v d ton cp I iu chnh li d ton theo quy nh ti khon 2 iu 49 ca Lut ny; c) n v d ton cp I iu chnh d ton gia cc n v trc thuc trong phm vi tng mc v chi tit theo tng l)nh vc chi c giao. 2. Vic iu chnh d ton phi bo m cc yu cu v phn b v giao d ton quy nh ti khon 1 iu 50 ca Lut ny. Sau khi thc hin iu chnh d ton, n v d ton cp I gi c quan ti chnh cng cp  kim tra, ng thi gi Kho bc Nh nc ni giao dch  thc hin. 3. Thi gian iu chnh d ton  giao cho cc n v s dng ngn sch hon thnh trc ngy 15 thng 11 nm hin hnh. iu 54. T chc iu hnh ngn sch nh nc 1. Cc c quan, t chc, n v, c nhn trong phm vi nhim v, quyn hn ca mnh c trch nhim  ra nhng bin php cn thit nhm bo m hon thnh nhim v thu, chi ngn sch c giao, thc hin tit kim, chng lng ph, chng tham nhing; chp hnh nghim k cng, k lut ti chnh. 2. Mi c quan, t chc, n v, c nhn phi chp hnh ngh)a v np ngn sch theo ng quy nh ca php lut; s dng kinh ph ngn sch ng mc ch, ng ch , tit kim, hiu qu. 3. C quan ti chnh c trch nhim bo m ngun  thanh ton kp thi cc khon chi theo d ton. iu 55. T chc thu ngn sch nh nc 1. C quan thu ngn sch l c quan ti chnh, c quan thu, c quan hi quan v c quan khc c c quan nh nc c thm quyn giao hoc y quyn t chc thc hin nhim v thu ngn sch nh nc. 2. Ch c quan thu ngn sch c t chc thu ngn sch. 3. C quan thu ngn sch c nhim v, quyn hn sau y: a) Phi hp vi cc c quan nh nc lin quan t chc thu ng, thu , thu kp thi theo quy nh ca php lut; chu s ch o, kim tra ca B Ti chnh, c quan qun l cp trn, y ban nhn dn v s gim st ca Hi ng nhn dn v cng tc thu ngn sch ti a phng; phi hp vi Mt trn T quc Vit Nam v cc t chc thnh vin tuyn truyn, vn ng t chc, c nhn thc hin nghim ngh)a v np ngn sch theo quy nh ca Lut ny v quy nh khc ca php lut c lin quan; b) T chc qun l v thc hin thu thu, ph, l ph v cc khon thu khc np trc tip vo Kho bc Nh nc. Trng hp c php thu qua y nhim thu th phi np y , ng thi hn vo Kho bc Nh nc theo quy nh ca B Ti chnh; c) C quan thu c trch nhim n c, kim tra cc c quan, t chc, n v, c nhn np y , ng hn cc khon thu phi np vo ngn sch nh nc; d) Kim tra, kim sot cc ngun thu ca ngn sch; kim tra, thanh tra vic chp hnh k khai, thu, np ngn sch v x l hnh vi vi phm theo quy nh ca php lut. 4. Kho bc Nh nc c m ti khon ti Ngn hng Nh nc Vit Nam v ngn hng thng mi  tp trung cc khon thu ca ngn sch nh nc; hch ton y , kp thi cc khon thu vo ngn sch, iu tit cc khon thu cho ngn sch cc cp theo ng quy nh. iu 56. T chc chi ngn sch nh nc 1. Cc nhim v chi  b tr trong d ton c bo m kinh ph theo ng tin  thc hin v trong phm vi d ton c giao. 2. i vi cc d n u t v cc nhim v chi cp thit khc c tm ng vn, kinh ph  thc hin cc cng vic theo hp ng  k kt. Mc vn tm ng cn c vo gi tr hp ng v trong phm vi d ton ngn sch c giao v theo quy nh ca php lut c lin quan, vn, kinh ph tm ng c thu hi khi thanh ton khi lng, nhim v hon thnh. 3. Ngn sch cp di c tm ng t ngn sch cp trn  thc hin nhim v chi theo d ton ngn sch c giao trong trng hp cn thit. 4. Cn c vo d ton ngn sch c giao v yu cu thc hin nhim v: a) Th trng n v s dng ngn sch quyt nh chi gi Kho bc Nh nc  thc hin; b) C quan ti chnh cp di thc hin rt s b sung t ngn sch cp trn ti Kho bc Nh nc. 5. Kho bc Nh nc kim tra tnh hp php ca cc ti liu cn thit theo quy nh ca php lut v thc hin chi ngn sch khi c  cc iu kin quy nh ti khon 2 iu 12 ca Lut ny theo phng thc thanh ton trc tip hoc tm ng theo quy nh ti khon 2 v khon 3 iu ny. 6. Th trng c quan Kho bc Nh nc t chi thanh ton, chi tr cc khon chi khng  cc iu kin quy nh ti khon 2 iu 12 ca Lut ny v chu trch nhim v quyt nh ca mnh theo quy nh ca php lut. iu 57. ng trc d ton ngn sch nm sau 1. Ngn sch trung ng, ngn sch cp tnh v ngn sch cp huyn c ng trc d ton ngn sch nm sau  thc hin cc d n quan trng quc gia, cc d n cp bch ca trung ng v a phng thuc k hoch u t trung hn ngun ngn sch nh nc  c cp c thm quyn quyt nh. Mc ng trc khng qu 20% d ton chi u t xy dng c bn nm thc hin ca cc cng trnh xy dng c bn thuc k hoch u t trung hn ngun ngn sch nh nc  c ph duyt. Khi phn b d ton ngn sch nm sau, phi b tr  d ton  thu hi ht s  ng trc; khng c ng trc d ton nm sau khi cha thu hi ht s ngn sch  ng trc. 2. Chnh ph quy nh chi tit cc nguyn tc, tiu ch v iu kin ng trc d ton ngn sch nm sau. iu 58. X l thiu ht tm thi qu ngn sch nh nc 1. Trng hp qu ngn sch trung ng thiu ht tm thi th c tm ng t qu d tr ti chnh trung ng v cc ngun ti chnh hp php khc  x l v phi hon tr trong nm ngn sch; nu qu d tr ti chnh v cc ngun ti chnh hp php khc khng p ng c th Ngn hng Nh nc Vit Nam tm ng cho ngn sch trung ng theo quyt nh ca Th tng Chnh ph. Vic tm ng t Ngn hng Nh nc Vit Nam phi c hon tr trong nm ngn sch, tr trng hp c bit do y ban thng v Quc hi quyt nh. 2. Trng hp qu ngn sch cp tnh thiu ht tm thi th c tm ng t qu d tr ti chnh a phng, qu d tr ti chnh trung ng v cc ngun ti chnh hp php khc  x l v phi hon tr trong nm ngn sch. 3. Trng hp qu ngn sch cp huyn v cp x thiu ht tm thi th c tm ng t qu d tr ti chnh a phng v cc ngun ti chnh hp php khc  x l v phi hon tr trong nm ngn sch. iu 59. X l tng, gim thu, chi so vi d ton trong qu trnh chp hnh ngn sch nh nc 1. Trng hp d kin s thu khng t d ton c Quc hi, Hi ng nhn dn quyt nh, thc hin iu chnh gim mt s khon chi theo quy nh ti im a khon 2 v im a khon 3 iu 52 ca Lut ny. 2. S tng thu, tr tng thu ca ngn sch a phng do pht sinh ngun thu t d n mi i vo hot ng trong thi k n nh ngn sch phi np v ngn sch cp trn v s tit kim chi ngn sch so vi d ton c s dng theo th t u tin nh sau: a) Gim bi chi, tng chi tr n, bao gm tr n gc v li; b) B sung qu d tr ti chnh; c) B sung ngun thc hin chnh sch tin lng; d) Thc hin mt s chnh sch an sinh x hi; ) Tng chi u t mt s d n quan trng; e) Thc hin nhim v quy nh ti khon 3 v khon 4 iu ny. Chnh ph lp phng n s dng s tng thu v tit kim chi ca ngn sch trung ng, bo co y ban thng v Quc hi quyt nh v bo co Quc hi ti k hp gn nht. y ban nhn dn lp phng n s dng s tng thu v tit kim chi ngn sch cp mnh, bo co Thng trc Hi ng nhn dn quyt nh v bo co Hi ng nhn dn ti k hp gn nht. i vi s tng thu ngn sch a phng do c pht sinh ngun thu mi trong thi k n nh ngn sch thc hin theo quy nh ti im d khon 7 iu 9 ca Lut ny. 3. Kt thc nm ngn sch, trng hp ngn sch a phng ht thu so vi d ton do nguyn nhn khch quan, sau khi  thc hin iu chnh gim mt s khon chi theo quy nh ti khon 1 iu ny v s dng cc ngun lc ti chnh hp php khc ca a phng m cha bo m c cn i ngn sch a phng th ngn sch cp trn h tr ngn sch cp di theo kh nng ca ngn sch cp trn. 4. Thng vt d ton cc khon thu phn chia gia cc cp ngn sch: a) Trng hp ngn sch trung ng tng thu so vi d ton t cc khon thu phn chia gia ngn sch trung ng vi ngn sch a phng, ngn sch trung ng trch mt phn theo t l khng qu 30% ca s tng thu thng cho cc a phng c tng thu, nhng khng vt qu s tng thu so vi mc thc hin nm trc. Cn c vo mc thng do y ban thng v Quc hi quyt nh, y ban nhn dn cp tnh bo co Hi ng nhn dn cng cp quyt nh s dng s thng vt thu c hng  u t xy dng cc chng trnh, d n kt cu h tng, thc hin cc nhim v quan trng, thng cho ngn sch cp di; b) y ban nhn dn cp tnh trnh Hi ng nhn dn cng cp quy nh v vic thng vt thu so vi d ton t cc khon thu phn chia gia cc cp ngn sch  a phng. iu 60. Bo co tnh hnh chp hnh ngn sch nh nc 1. C quan thu v c quan hi quan cc cp nh k bo co c quan ti chnh cng cp v cc c quan c lin quan v thc hin thu ngn sch nh nc theo quy nh ca php lut. 2. Kho bc Nh nc nh k bo co c quan ti chnh cng cp v cc c quan c lin quan v thc hin thu, chi ngn sch nh nc theo quy nh ca php lut. 3. n v d ton cp I nh k bo co c quan ti chnh cng cp v cc c quan c lin quan v thc hin thu, chi ngn sch nh nc theo quy nh ca php lut. 4. C quan ti chnh cc cp  a phng nh k bo co y ban nhn dn cng cp v cc c quan c lin quan v vic thc hin thu, chi ngn sch a phng; bo co c quan ti chnh cp trn v tnh hnh s dng cc khon b sung c mc tiu t ngn sch cp trn theo quy nh ca php lut. 5. y ban nhn dn cc cp  a phng bo co Thng trc Hi ng nhn dn cng cp cc ni dung theo quy nh ti khon 3 iu 52 v khon 2 iu 59 ca Lut ny; bo co Hi ng nhn dn cng cp tnh hnh thc hin ngn sch a phng ti k hp cui nm v bo co nh gi b sung ti k hp gia nm sau. 6. y ban nhn dn cp di nh k bo co c quan ti chnh cp trn v thc hin thu, chi ngn sch a phng, y ban nhn dn cp tnh nh k bo co B Ti chnh v tnh hnh thc hin thu ngn sch nh nc trn a bn, tnh hnh thc hin thu, chi ngn sch a phng. 7. B Ti chnh nh k bo co Chnh ph v cc c quan c lin quan v thc hin thu, chi ngn sch nh nc theo quy nh ca php lut. 8. Chnh ph bo co y ban thng v Quc hi cc ni dung theo quy nh ti khon 2 iu 52 v khon 2 iu 59 ca Lut ny; Chnh ph bo co Quc hi tnh hnh thc hin thu, chi ngn sch nh nc ti k hp cui nm v bo co nh gi b sung v tnh hnh thc hin thu, chi ngn sch ti k hp gia nm sau. iu 61. Qun l, s dng ngn sch ca n v s dng ngn sch 1. Th trng n v s dng ngn sch chu trch nhim v vic qun l, s dng ngn sch theo d ton c giao, nh gi kt qu thc hin nhim v, bo m hiu qu, tit kim, ng chnh sch, ch , tiu chun, nh mc chi ngn sch. 2. Ngi ph trch cng tc ti chnh, k ton ti n v s dng ngn sch c nhim v thc hin ng ch  qun l ti chnh - ngn sch, ch  k ton nh nc, ch  kim tra ni b v c trch nhim ngn nga, pht hin v kin ngh th trng n v, c quan ti chnh cng cp x l i vi nhng trng hp vi phm. iu 62. Qun l ngn qu nh nc 1. Ngn qu nh nc l ton b cc khon tin ca Nh nc c trn cc ti khon ca Kho bc Nh nc m ti Ngn hng Nh nc Vit Nam v cc ngn hng thng mi, tin mt ti cc n v Kho bc Nh nc. Ngn qu nh nc c hnh thnh t qu ngn sch cc cp v tin gi ca cc qu ti chnh nh nc, n v, t chc kinh t ti Kho bc Nh nc. 2. Kho bc Nh nc qun l tp trung, thng nht ngn qu nh nc  p ng y , kp thi nhu cu thanh ton, chi tr ca ngn sch nh nc v cc n v giao dch ti Kho bc Nh nc; bo m qun l an ton v s dng c hiu qu ngn qu nh nc. 3. Chnh ph quy nh ch  qun l ngn qu nh nc. Chng VI K TON, KIM TON V QUYT TON NGN SCH NH NC iu 63. K ton, quyt ton ngn sch nh nc 1. Cc c quan, t chc, n v, c nhn c lin quan n thu, chi ngn sch nh nc phi t chc hch ton k ton, bo co v quyt ton ngn sch nh nc theo ng ch  k ton nh nc v quy nh ca Lut ny. 2. C quan ti chnh c quyn tm nh ch chi ngn sch ca cc c quan, t chc, n v d ton ngn sch cng cp khng chp hnh ng ch  bo co k ton, quyt ton, bo co ti chnh khc v chu trch nhim v quyt nh ca mnh. 3. Kho bc Nh nc t chc hch ton k ton ngn sch nh nc; tng hp s liu thu, chi ngn sch nh nc, bo co c quan ti chnh cng cp, cc c quan c lin quan theo ch  quy nh. iu 64. X l thu, chi ngn sch nh nc cui nm 1. Kt thc nm ngn sch, cc c quan, t chc, n v, c nhn c lin quan n thu, chi ngn sch thc hin kha s k ton v lp bo co quyt ton ngn sch nh nc. 2. Thi gian chnh l quyt ton ngn sch nh nc kt thc vo ngy 31 thng 01 nm sau. 3. Cc khon d ton chi, bao gm c cc khon b sung trong nm, n ht nm ngn sch, k c thi gian chnh l quyt ton ngn sch theo quy nh ti khon 2 iu ny cha thc hin c hoc cha chi ht phi hy b, tr mt s khon chi c chuyn ngun sang nm sau  thc hin v hch ton quyt ton vo ngn sch nm sau: a) Chi u t pht trin thc hin chuyn ngun sang nm sau theo quy nh ca Lut u t cng; b) Chi mua sm trang thit b  y  h s, hp ng mua sm trang thit b k trc ngy 31 thng 12 nm thc hin d ton; c) Ngun thc hin chnh sch tin lng; d) Kinh ph c giao t ch ca cc n v s nghip cng lp v cc c quan nh nc; ) Cc khon d ton c cp c thm quyn b sung sau ngy 30 thng 9 nm thc hin d ton; e) Kinh ph nghin cu khoa hc. 4. Cc khon tng thu, tit kim chi c s dng theo quy nh ti khon 2 iu 59 ca Lut ny, trng hp phng n c cp c thm quyn quyt nh s dng vo nm sau th c chuyn ngun sang ngn sch nm sau  thc hin. 5. Chnh ph quy nh chi tit vic chuyn ngun sang ngn sch nm sau. iu 65. Yu cu quyt ton ngn sch nh nc 1. S liu quyt ton ngn sch nh nc phi chnh xc, trung thc, y . 2. S quyt ton thu ngn sch nh nc l s thu  thc np v s thu  hch ton thu ngn sch nh nc theo quy nh. Cc khon thu thuc ngn sch cc nm trc np ngn sch nm sau phi hch ton vo thu ngn sch nm sau. S quyt ton chi ngn sch nh nc l s chi  thc thanh ton v s chi  hch ton chi ngn sch nh nc theo quy nh. 3. S liu quyt ton ngn sch ca n v s dng ngn sch, ca ch u t v ca ngn sch cc cp phi c i chiu, xc nhn vi Kho bc Nh nc ni giao dch. 4. Ni dung bo co quyt ton ngn sch nh nc phi theo ng cc ni dung ghi trong d ton ngn sch nh nc c giao v theo mc lc ngn sch nh nc. 5. Bo co quyt ton ca ngn sch cp huyn, cp x khng c quyt ton chi ngn sch ln hn thu ngn sch. 6. Bo co quyt ton ca n v s dng ngn sch, n v d ton cp trn, ngn sch cc cp phi km theo thuyt minh nh gi kt qu, hiu qu chi ngn sch gn vi kt qu thc hin nhim v ca n v, a phng, l)nh vc, chng trnh, mc tiu c giao ph trch. 7. Bo co quyt ton ca cc qu ti chnh nh nc ngoi ngn sch phi km theo thuyt minh nh gi kt qu, hiu qu thc hin nhim v ca qu. 8. Nhng khon thu ngn sch nh nc khng ng quy nh ca php lut phi c hon tr cho c quan, t chc, n v, c nhn  np; nhng khon thu ngn sch nh nc nhng cha thu phi c truy thu y  cho ngn sch; nhng khon chi ngn sch nh nc khng ng vi quy nh ca php lut phi c thu hi  cho ngn sch. iu 66. Duyt quyt ton ngn sch nh nc 1. Vic xt duyt quyt ton nm c thc hin theo cc ni dung sau: a) Xt duyt tng khon thu, chi pht sinh ti n v; b) Cc khon thu phi theo quy nh ca php lut v thu, ph, l ph v cc ch  thu khc ca Nh nc; c) Cc khon chi phi bo m cc iu kin chi quy nh ti khon 2 iu 12 ca Lut ny; d) Cc khon thu, chi phi hch ton theo ng ch  k ton nh nc, ng mc lc ngn sch nh nc, ng nin  ngn sch; ) Cc chng t thu, chi phi hp php, s liu trong s k ton v bo co quyt ton phi khp vi chng t v khp vi s liu ca Kho bc Nh nc. 2. C quan xt duyt quyt ton nm: a) n v d ton cp trn xt duyt quyt ton ca n v d ton cp di trc thuc theo quy nh; b) Trng hp n v d ton cp I ng thi l n v s dng ngn sch th c quan ti chnh cng cp duyt quyt ton ngn sch theo quy nh i vi n v d ton cp I cng cp. 3. Khi xt duyt quyt ton, c quan xt duyt c quyn: a)  ngh Kim ton nh nc hoc thu n v kim ton c lp theo quy nh ca php lut kim ton cc bo co quyt ton ca cc d n, chng trnh mc tiu c quy m ln  c thm cn c cho vic xt duyt; b) Yu cu n v gii trnh hoc cung cp thng tin, s liu cn thit  thc hin vic xt duyt quyt ton; c) Yu cu n v np ngay cc khon phi np ngn sch nh nc theo quy nh v xut ton cc khon chi sai ch , chi khng ng d ton c duyt; x l theo thm quyn hoc  ngh c quan c thm quyn x l i vi th trng n v chi sai ch , gy tht thot ngn sch nh nc; d) iu chnh nhng sai st hoc yu cu n v cp di lp li bo co quyt ton nu thy cn thit. 4. Kt thc vic xt duyt quyt ton nm, n v d ton cp trn ra thng bo duyt quyt ton gi n v d ton cp di; i vi n v d ton cp I gi n v d ton cp di v gi c quan ti chnh cng cp  thm nh theo quy nh. C quan ti chnh ra thng bo xt duyt quyt ton i vi cc n v d ton cp I ng thi l n v s dng ngn sch. 5. Th trng n v xt duyt quyt ton phi chu trch nhim v kt qu duyt quyt ton, nu  xy ra vi phm m khng pht hin hoc  pht hin nhng khng x l s b x l theo quy nh ca php lut. iu 67. Thm nh quyt ton ngn sch nh nc 1. C quan thm nh quyt ton: a) C quan ti chnh cc cp thm nh quyt ton nm ca cc n v d ton cp I thuc ngn sch cp mnh, tr trng hp quy nh ti im b khon 2 iu 66 ca Lut ny; b) C quan ti chnh cp tnh, cp huyn thm nh quyt ton nm ca ngn sch cp di; c) i vi quyt ton ngn sch nm ca cc tnh, thnh ph trc thuc trung ng, B Ti chnh khng thm nh. 2. C quan ti chnh cc cp thm nh quyt ton nm ca cc n v d ton cp I thuc ngn sch cp mnh theo cc ni dung sau: a) Kim tra tnh y  v khp ng gia cc s liu quyt ton theo quy nh; bo m khp ng gia s liu quyt ton ca n v d ton cp I vi cc thng bo duyt quyt ton ca c quan, n v trc thuc v xc nhn s liu ca Kho bc Nh nc; b) Xem xt, xc nh tnh chnh xc v hp php ca s liu quyt ton ca cc khon tng, gim so vi d ton c giao; c) Nhn xt v quyt ton nm. 3. C quan ti chnh cp tnh, cp huyn thm nh quyt ton ngn sch cp di theo cc ni dung sau: a) Kim tra tnh y  v khp ng gia cc s liu quyt ton theo quy nh; b) Xem xt, xc nh tnh chnh xc v hp php ca s liu quyt ton ca cc khon tng, gim so vi d ton c giao; c) Nhn xt v quyt ton nm. 4. Khi thm nh quyt ton, c quan ti chnh c quyn: a) Yu cu n v d ton cp I, c quan ti chnh cp di b sung thng tin v s liu cn thit cho vic thm nh quyt ton; b) Yu cu c quan c trch nhim xut ton, thu hi cc khon chi khng ng ch  v yu cu np ngay cc khon phi np vo ngn sch nh nc theo ch  quy nh; c) Yu cu c quan xt duyt quyt ton iu chnh li s liu quyt ton ca n v d ton ngn sch nu c sai st; d) Yu cu hon tr hoc  ngh cp c thm quyn yu cu hon tr cc khon  np ngn sch khng ng quy nh ca php lut. 5. Kt thc qu trnh thm nh quyt ton nm, c quan ti chnh ra thng bo thm nh quyt ton km theo nhn xt, kin ngh gi n v d ton cp I hoc y ban nhn dn cp di  thc hin. Trng hp pht hin c sai st, c quan ti chnh yu cu n v d ton cp I iu chnh li s liu quyt ton; i vi quyt ton ngn sch cp di, c quan ti chnh cp trn yu cu y ban nhn dn cp di trnh Hi ng nhn dn cng cp iu chnh li s liu quyt ton. Trng hp pht hin sai phm, c quan ti chnh x l theo thm quyn hoc  ngh c quan c thm quyn x l theo quy nh ca php lut. 6. i vi quyt ton ngn sch ca cc tnh, thnh ph trc thuc trung ng, trong qu trnh tng hp quyt ton ngn sch nh nc, trng hp pht hin c sai st, B Ti chnh yu cu y ban nhn dn cp tnh trnh Hi ng nhn dn cng cp iu chnh li s liu. Trng hp pht hin sai phm, B Ti chnh x l theo thm quyn hoc  ngh c quan c thm quyn x l theo quy nh ca php lut. iu 68. Lp quyt ton ngn sch nh nc ca n v d ton ngn sch v ch u t 1. n v s dng ngn sch lp quyt ton thu, chi ngn sch nh nc ca n v mnh gi c quan d ton cp trn trc tip. 2. Ch u t cc chng trnh, d n u t xy dng c bn, cc chng trnh mc tiu quc gia, d n quan trng quc gia: a) Kt thc nm ngn sch phi bo co quyt ton ngun vn s dng, quyt ton ngun vn ngn sch, tnh hnh s dng vn v gi tr khi lng hon thnh  c quyt ton trong nm, gi c quan cp pht vn u t xy dng c bn, c quan cp trn ca ch u t v c quan ti chnh cng cp; b) Khi chng trnh, d n xy dng c bn v chng trnh mc tiu quc gia, d n quan trng quc gia hon thnh phi lp bo co quyt ton ton b ngun vn, quyt ton ngun vn ngn sch km theo bo co thuyt minh tnh hnh s dng vn gi c quan cp pht vn u t xy dng c bn v c quan c thm quyn xt duyt bo co quyt ton cng trnh xy dng c bn, chng trnh, d n theo ch  quy nh; c) i vi cc chng trnh mc tiu quc gia, d n quan trng quc gia do Quc hi quyt nh ch trng u t, ngoi cc quy nh ti im a v im b khon ny cn phi lp bo co quyt ton trnh Chnh ph xem xt  trnh Quc hi. 3. Cn c vo quyt ton ca n v s dng ngn sch  c duyt, n v d ton cp trn lp bo co quyt ton ngn sch nh nc thuc phm vi qun l gi n v d ton cp trn trc tip; i vi n v d ton cp I gi c quan ti chnh cng cp. n v d ton cp I quy nh thi hn cc n v d ton trc thuc gi bo co quyt ton, nhng phi bo m gi bo co quyt ton cho c quan ti chnh cng cp theo thi hn quy nh. iu 69. Thi hn v trnh t quyt ton ngn sch a phng 1. Trn c s bo co ca Kho bc Nh nc, kt qu xt duyt, thm nh i vi quyt ton ngn sch ca cc n v d ton cp I thuc cp mnh v bo co quyt ton ngn sch cp di  c Hi ng nhn dn ph chun, c quan ti chnh  a phng tng hp, lp quyt ton ngn sch a phng trnh y ban nhn dn cng cp. 2. y ban nhn dn gi bo co quyt ton ngn sch a phng n Ban ca Hi ng nhn dn cng cp  thm tra; ng thi gi c quan ti chnh cp trn trc tip. 3. y ban nhn dn bo co Thng trc Hi ng nhn dn cng cp quyt ton ngn sch a phng  cho kin trc khi trnh Hi ng nhn dn. 4. Bo co quyt ton ngn sch ca y ban nhn dn v bo co thm tra ca Ban ca Hi ng nhn dn c gi n cc i biu Hi ng nhn dn cng cp chm nht l 05 ngy lm vic trc ngy khai mc k hp gia nm sau ca Hi ng nhn dn. 5. Hi ng nhn dn cp x xem xt, ph chun bo co quyt ton ngn sch cp mnh, gi y ban nhn dn cp huyn chm nht l 05 ngy lm vic, k t ngy bo co quyt ton c ph chun. y ban nhn dn cp huyn tng hp, lp quyt ton ngn sch huyn trnh Hi ng nhn dn cp huyn ph chun, gi y ban nhn dn cp tnh chm nht l 05 ngy lm vic, k t ngy bo co quyt ton c ph chun. y ban nhn dn cp tnh tng hp, lp quyt ton ngn sch a phng trnh Hi ng nhn dn cp tnh ph chun quyt ton ngn sch a phng trc ngy 31 thng 12 nm sau. Hi ng nhn dn cp tnh quy nh c th thi hn ph chun quyt ton ngn sch cp x, cp huyn v quy nh c th thi hn y ban nhn dn gi bo co quyt ton ngn sch n cc c quan quy nh ti khon 2 v khon 3 iu ny. 6. Trong trng hp quyt ton cc cp ngn sch  a phng cha c Hi ng nhn dn ph chun th y ban nhn dn cng cp v c quan Kim ton nh nc  thc hin kim ton ngn sch cp  phi tip tc lm r nhng ni dung Hi ng nhn dn yu cu v trnh li vo thi gian do Hi ng nhn dn quyt nh, nhng khng c chm hn 30 ngy so vi thi hn quy nh ti khon 5 iu ny. iu 70. Thi hn v trnh t quyt ton ngn sch nh nc 1. Cc n v d ton cp I thuc ngn sch trung ng lp bo co quyt ton thu, chi ngn sch thuc phm vi qun l gi v B Ti chnh, Kim ton nh nc trc ngy 01 thng 10 nm sau. 2. y ban nhn dn cp tnh gi B Ti chnh, Kim ton nh nc bo co quyt ton ngn sch a phng trc ngy 01 thng 10 nm sau. 3. Chm nht l 05 ngy lm vic, k t ngy Hi ng nhn dn cp tnh ph chun quyt ton ngn sch a phng, y ban nhn dn cp tnh gi quyt ton ngn sch a phng n B Ti chnh, Kim ton nh nc. 4. Trn c s bo co ca Kho bc Nh nc, kt qu thm nh bo co quyt ton ca cc n v d ton cp I thuc ngn sch trung ng v quyt ton ngn sch a phng  c Hi ng nhn dn cp tnh ph chun, B Ti chnh tng hp, lp bo co quyt ton ngn sch nh nc trnh Chnh ph v gi Kim ton nh nc chm nht l 14 thng sau khi kt thc nm ngn sch. 5. Chnh ph bo co y ban thng v Quc hi quyt ton ngn sch nh nc chm nht l 16 thng sau khi kt thc nm ngn sch  cho kin trc khi trnh Quc hi. 6. Bo co quyt ton ngn sch nh nc ca Chnh ph c gi n cc i biu Quc hi chm nht l 20 ngy trc ngy khai mc k hp gia nm ca Quc hi. 7. Quc hi xem xt, ph chun quyt ton ngn sch nh nc chm nht l 18 thng sau khi kt thc nm ngn sch. 8. Trnh t, th tc thm tra ca cc c quan ca Quc hi v ph chun quyt ton ngn sch nh nc do y ban thng v Quc hi quy nh. 9. Trong trng hp quyt ton ngn sch nh nc cha c Quc hi ph chun th Chnh ph trong phm vi nhim v, quyn hn ca mnh v c quan Kim ton nh nc phi tip tc lm r nhng ni dung Quc hi yu cu  trnh Quc hi vo thi gian do Quc hi quyt nh. iu 71. Kim ton bo co quyt ton ngn sch nh nc, bo co quyt ton ngn sch a phng 1. Kim ton nh nc thc hin kim ton bo co quyt ton ngn sch nh nc trc khi trnh Quc hi xem xt, ph chun. 2. Kim ton nh nc thc hin kim ton bo co quyt ton ngn sch a phng trc khi gi Hi ng nhn dn cp tnh xem xt, ph chun. iu 72. X l kt d ngn sch nh nc 1. Kt d ngn sch trung ng, ngn sch cp tnh c s dng  chi tr n gc v li cc khon vay ca ngn sch nh nc. Trng hp cn kt d ngn sch th trch 50% vo qu d tr ti chnh cng cp; trch 50% cn li vo thu ngn sch nm sau; trng hp qu d tr ti chnh   mc 25% d ton chi ngn sch hng nm th s kt d cn li hch ton vo thu ngn sch nm sau. 2. Kt d ngn sch cp huyn, cp x c hch ton vo thu ngn sch nm sau. iu 73. X l cc khon thu, chi ngn sch nh nc khng ng quy nh sau khi quyt ton ngn sch nh nc c ph chun Sau khi quyt ton ngn sch nh nc v ngn sch cc cp chnh quyn a phng  c cp c thm quyn ph chun, trng hp pht hin thu, chi ngn sch khng ng quy nh th thc hin x l theo quy nh ti khon 8 iu 65 ca Lut ny v c quyt ton vo ngn sch nm x l. Chng VII IU KHON THI HNH iu 74. Hng dn thi hnh i vi mt s ni dung c th 1. Cn c vo quy nh ca Lut ny, Chnh ph quy nh v qun l, s dng ngn sch i vi mt s hot ng thuc l)nh vc quc phng, an ninh, i ngoi v mt s c ch, chnh sch ti chnh - ngn sch c th i vi thnh ph H Ch Minh, mt s tnh, thnh ph trc thuc trung ng v n v hnh chnh - kinh t c bit, bo co y ban thng v Quc hi cho kin trc khi thc hin, bo co Quc hi ti k hp gn nht. 2. Thnh ph H Ni thc hin mt s c ch, chnh sch ti chnh - ngn sch c th theo quy nh ca Lut Th . iu 75. iu khon chuyn tip 1. i vi quyt ton ngn sch cc nm 2015, 2016, p dng theo cc quy nh ca Lut ngn sch nh nc s 01/2002/QH11. 2. Thi k n nh ngn sch 2011 - 2015 c ko di n ht nm 2016. Thi k n nh ngn sch tip theo c tnh t nm 2017 n nm 2020. i vi d ton ngn sch nm 2016 ca cc b, c quan ngang b, c quan thuc Chnh ph, c quan khc  trung ng v cc a phng thc hin nh sau: a) i vi d ton ngn sch chi thng xuyn, p dng nh mc phn b d ton chi thng xuyn ngn sch nh nc theo Quyt nh s 59/2010/Q-TTg ngy 30 thng 9 nm 2010 ca Th tng Chnh ph; b) i vi d ton ngn sch chi u t pht trin, p dng cc nguyn tc, tiu ch, nh mc phn b vn u t thuc ngun vn ngn sch nh nc giai on 2016 - 2020 theo Ngh quyt ca y ban thng v Quc hi. D ton ngn sch chi u t pht trin nm 2016 phi nm trong khung k hoch u t trung hn 2016 - 2020 v c b tr cn i ph hp vi tc  tng chi ngn sch nh nc nm 2016 so vi nm 2015. iu 76. Hiu lc thi hnh 1. Lut ny c hiu lc thi hnh t nm ngn sch 2017. 2. Lut ngn sch nh nc s 01/2002/QH11 ht hiu lc k t ngy Lut ny c hiu lc thi hnh. iu 77. Quy nh chi tit Chnh ph quy nh chi tit cc iu, khon c giao trong Lut. Lut ny  c Quc hi nc Cng ha x hi ch ngh)a Vit Nam kha XIII, k hp th 9 thng qua ngy 25 thng 6 nm 2015. CH TCH QUC HI ( k) Nguyn Sinh Hng j@\*v( ""2##$~$%%&~()$7dxx`7a$gdbu)+Z,V.`0t1348h;>?@ A.DBDDDEF,HIJKXL0MM$a$gd $7dxx`7a$gdbu`NtNNNSSSSTT__aaggppNr^rrsuuuu||&}2}&~2~~~NZ$0X,2̈։܉~>ܓ|"."L^Bhz~hbuh 5CJ\hbuh CJ!hbuh CJfHq VMbOPJR U YLZ\]__ch\n4rrstv wxyl||Xz$7dxx`7a$gdbuH>VLB^8LP4D(@xޫ$7dxx`7a$gdbu8D@`^pR\x V>$a$gd $7dxx`7a$gdbu`^npHT\Vp^j<BV."0<(<N.(Zh `'hbuh 5CJ\fHq h h 5CJh h 5CJ\hbuh 5CJ\hbuh CJ!hbuh CJfHq E>^0J @<J<0$7dxx`7a$gdbu*x bFz26$h. p $ ~ ~$7dxx`7a$gdbu`nfp0(,$ | ~l(BR""|####v$$(((((),,,,..0044556666D9V9*:6:<<==????@@C>DPFVFFFI'hbuh 5CJ\fHq hbuh 5CJ\hbuh CJ!hbuh CJfHq Nl*F   J!!"">&\))h,.00103z46D9t;<?$7dxx`7a$gdbu??lAC@D GIIII^JLM|OO>QQTPUPVVTWXTX$ZZ[$a$gd $7dxx`7a$gdbuIIIII\JK"K`KjKXMbMMMzNN|OOPPTTUUZ[g:h|nnttxx zzԊNZP `ȡԡJ\.2Ĥ ʨ֨!hbuh CJfHq hbuh CJhbuh 5CJ\h h 5CJh h 5CJ\M[[z^_ aad@eg`fLhbuh 6CJ]h h 5CJh h 5CJ\'hbuh 5CJ\fHq hbuh 5CJ\!hbuh CJfHq hbuh CJ@0t*~L f $$Ifa$gd $a$gd $7dxx`7a$gdbu 0>@dhjl͛hbuh 5CJ\mH*sH*h 5CJ\h h 56CJ\h h 5CJ\h h CJhbuh CJhbuh 6CJ]'hbuh 6CJ]fHq  fhlvc$7dxx`7a$gdbukdq$$If0#  t0622 l4ap21F:pbu. A!"n#n$n% $$If!vh5 5#v #v:V   t065i5 / ?22 l4 p$$If!vh5 5#v #v:V  t65i5 / ?22 l4 p$$If!vh5#5$#v##v$:V t065 / ?22 l4 p6666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666660@0 [NormalCJaJDA@D Default Paragraph FontVi@V  Table Normal :V 44 la (k@(No List  MNd&A"p*l"+$ # Y ; >&T24^Qt1 W_ !!T"u">#$$?%j%%&v''((S)+S,,\-T..T/-111245677D892:T;l==?v@AEBBCC$DOD)EEAFFPGH"HIInJLL#MMNYOP0Q RRRTT#UUUU#VXYZ[\z]] ^^5__``aPabrbbcRcuceefUggQhii'jjkl mjmm#nknn o pppzppppqYq r5r_rrutuuuvvwwx!yqyy1z!{\{{;||~}}}r~nJԃpW.YًΌ; epԏ~ߔ7t239ܙvBp p%RܧMzJw̬0­?ѯ zZ30b\ѵU$<ûż#rDjbKoGt7!V)[6Of*N/c1/G1U| &"R ;?dd`%"Fy^RC>eV/};/ 2a~v0hde _  v uT~m YXv& !""-$$j&'(*q*+I++,-/ 0011 33<4455N67r777899:;< =L=L>????ACDiDD,EbE5FFGGIIJlKKKKpL>MMNOOOPRtRRSSTTUCVVV=WWAX]YYZ,[[N\v\>]w]]_`-aab ccdee$ffghhEkkkmnoppqr4rfrrrsuvv$xNyy3zz{-|V}~6svy7BKzǏ-ՑvUSԗl/T-1RZˠNMǢN7pZtmc( mY'oEj ~ :*5I:Js;4qsu0 0 0 @0 @0 @0 @000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 0 0 0 MNd&A"p*l"K00 K00 @0 K00 K00 @0 I00K00K00K00I00K00K00I00I00I00I00I00I00I00I00I00I00K00,Z5?   I00+F /~sFZP`N`Il 0$Jr@B4Dh)M>?[zh0fll8  @  (  HB  C DHB  C DHB   C DB S  ? YYt-t ht]loai_1 loai_1_namechuong_1 chuong_1_namedieu_1dieu_2dieu_3dieu_4dieu_5dieu_6dieu_7dieu_8dieu_9dieu_10dieu_11dieu_12dieu_13dieu_14dieu_15dieu_16dieu_17dieu_18chuong_2 chuong_2_namedieu_19dieu_20dieu_21dieu_22dieu_23dieu_24dieu_25dieu_26dieu_27dieu_28dieu_29dieu_30dieu_31dieu_32dieu_33dieu_34chuong_3 chuong_3_namedieu_35dieu_36dieu_37dieu_38dieu_39dieu_40chuong_4 chuong_4_namedieu_41dieu_42dieu_43dieu_44dieu_45dieu_46dieu_47dieu_48chuong_5 chuong_5_namedieu_49dieu_50dieu_51dieu_52dieu_53dieu_54dieu_55dieu_56dieu_57dieu_58dieu_59dieu_60dieu_61dieu_62chuong_6 chuong_6_namedieu_63dieu_64dieu_65dieu_66dieu_67dieu_68dieu_69dieu_70dieu_71dieu_72dieu_73chuong_7 chuong_7_namedieu_74dieu_75dieu_76dieu_77&lWv'-1CHLRUUaRcippzpp!{nΌeBMzѯjGt7 0~Y"*<4 =???DINCVYN\bhkoysKc*5I  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\%@!'1C!H"MRU"VOatc&jyppq[{-oۧ (:/g"p*4K=???hDJOVZu\chkp2zy 0&4H LNcd%&@A!"op)*kl!"*+# $ " # X Y : ; =>%&ST1234]^PQst01  VW^ _ !!!!S"T"t"u"=#>##$$$>%?%i%j%%%&&u'v'''((((R)S)++R,S,,,[-\-S.T...S/T/,1-111112244~55667777C8D8991:2:S;T;k=l===??u@v@AADBEBBBCCCC#D$DNDOD(E)EEE@FAF~FFOGPGHH!H"HIIIImJnJLLLL"M#MMMNNXOYOPP/Q0Q R RRRRRTTTT"U#UUUUUUU"V#VXXYYZZ[[\\y]z]]]^ ^^^4_5___````aaOaPabbqbrbbbccQcRctcuceeeeffTgUgggPhQhiiii&j'jjjkkll m mimjmmm"n#njnknnn o op popppypzpppppppqqXqYq r r4r5r^r_rrrttutuuuuuuvvuwvwwwxx y!ypyqyyy0z1z {!{[{\{{{:|;|||}}~}}}}}q~r~mnIJӃԃopVW-.XY؋ً͌Ό:; deopӏԏ}~ޔߔ67st122389ۙܙuvABop op$%QRۧܧLMyzIJvwˬ̬/0­>?Яѯ yzYZ23/0ab[\еѵTU#$;<»ûļż"#qrCDijabJKnoFGst67 !UV()Z[56NOef)*MN./bc01./FG01TU{| %&~!"QR :;>?cdcd_`$%!"EFxy]^QRBC=>deUV./|}:;./ 12`a}~uv/0ghcdde  ^ _   u v tuST}~lm  XYWXuv% & !!"""",$-$$$i&j&''((**p*q*++H+I+++,,--// 0 0001111 3 333;4<4445555M6N677q7r77777889999::;;<<= =K=L=K>L>????????AACCDDhDiDDD+E,EaEbE4F5FFFGGGGIIIIJJkKlKKKKKKKoLpL=M>MMMNNOOOOOOPPRRsRtRRRSSSSTTTTUUBVCVVVVV]v]w]]]__``,a-aaabbc cccddeeee#f$fffgghhhhDkEkkkkkmmnnooppppqqrr3r4rerfrrrrrssuuvvvv#x$xMyNyyy2z3zzz{{,|-|U}V}~~56rsuvxy67ABJKyzƏǏ,-ԑՑuv TURSӗԗkl./ST,-01QRYZʠˠMNLMƢǢMN67opYZstlmbc'( lmXY&'noDEij  }~  9:)*45HI9:IJrs:;34puppppbu MNdqsu""q3@ t7@{+VcPPP2P^PPPP$P&P@PPPPP UnknownGz Times New Roman5Symbol3& z Arial"hL7N7 EG EG!nxr4d2QX)$Pbu2UserOh+'0d    , 8DLT\NormalUser3Microsoft Office Word@G@@y@$tLy E՜.+,0 hp  HOMEG  Title  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXZ[\]^_`bcdefghorsuvwxyz{|}~Root Entry F+qData 1Table WordDocument4SummaryInformation(YDocumentSummaryInformation8aCompObjqMsoDataStore++   FMicrosoft Office Word Document MSWordDocWord.Document.89q DocumentLibraryFHKS0MSQKOGU==2 ++Item  tPropertiesY3A5U0YWADJ==2 ++Item  Properties This value indicates the number of saves or revisions. The application is responsible for updating this value after each revision. ormDocumentLibraryFormDocumentLibraryForm