{"id":5872,"date":"2021-03-19T14:21:12","date_gmt":"2021-03-19T07:21:12","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5872"},"modified":"2025-12-19T14:22:13","modified_gmt":"2025-12-19T07:22:13","slug":"quyet-dinh-246-qd-btc-cong-bo-ke-hoach-giam-sat-hoat-dong-dau-tu-von-nha-nuoc-vao-doanh-nghiep-trong-nam-2020-trien-khai-trong-nam-2021-do-bo-tai-chinh-ban-hanh","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/quyet-dinh-246-qd-btc-cong-bo-ke-hoach-giam-sat-hoat-dong-dau-tu-von-nha-nuoc-vao-doanh-nghiep-trong-nam-2020-trien-khai-trong-nam-2021-do-bo-tai-chinh-ban-hanh.html","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 246\/Q\u0110-BTC c\u00f4ng b\u1ed1 K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n\u0103m 2020 (tri\u1ec3n khai trong n\u0103m 2021) do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n\u2014\u2014-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 246\/Q\u0110-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y\u00a0<\/span>03<\/i>\u00a0th\u00e1ng\u00a0<\/span>3<\/i>\u00a0n\u0103m\u00a0<\/span>2021<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

QUY\u1ebeT \u0110\u1ecaNH<\/span><\/b><\/p>\n

V\u1ec0 VI\u1ec6C C\u00d4NG B\u1ed0 K\u1ebe HO\u1ea0CH GI\u00c1M S\u00c1T HO\u1ea0T \u0110\u1ed8NG \u0110\u1ea6U T\u01af V\u1ed0N NH\u00c0 N\u01af\u1edaC V\u00c0O DOANH NGHI\u1ec6P TRONG N\u0102M 2020 (TRI\u1ec2N KHAI TH\u1ef0C HI\u1ec6N TRONG N\u0102M 2021)<\/span><\/p>\n

B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/b><\/p>\n

C<\/span>\u0103<\/i>n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p s<\/span>\u1ed1<\/i>\u00a069\/2014\/QH<\/span>1<\/i>3 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1<\/i>\u00a087\/20<\/span>1<\/i>7\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy<\/span>\u1ec1<\/i>n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t<\/span>\u1ed5\u00a0<\/i>ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9\u00a0<\/i>Ngh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1<\/i>\u00a087\/2015\/N\u0110-CP<\/a>\u00a0ng\u00e0y 06 th\u00e1ng 10 n<\/span>\u0103<\/i>m 2015 c\u1ee7a Ch<\/span>\u00ed<\/i>nh ph<\/span>\u1ee7\u00a0<\/i>v\u1ec1 gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v<\/span>\u1ed1<\/i>n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p; gi<\/span>\u00e1<\/i>m s\u00e1t t\u00e0i ch<\/span>\u00ed<\/i>nh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu<\/span>\u1ea3\u00a0<\/i>ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v<\/span>\u00e0\u00a0<\/i>doanh nghi\u1ec7p c\u00f3 v<\/span>\u1ed1<\/i>n nh\u00e0 n\u01b0\u1edbc;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2015\/TT-BTC\u00a0<\/a>ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>n\u1ed9i dung v\u1ec1 gi\u00e1m s<\/span>\u00e1<\/i>t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v<\/span>\u00e0\u00a0<\/i>doanh
\nnghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c T\u00e0i ch<\/span>\u00edn<\/i>h doanh nghi\u1ec7p,<\/span><\/i><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH:<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1.<\/span><\/b>\u00a0B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b<\/span>\u1ed1\u00a0K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t ho\u1ea1t\u00a0<\/span>\u0111\u1ed9ng \u0111\u1ea7u
\nt\u01b0 v\u1ed1n\u00a0nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh n<\/span>ghi\u1ec7p trong n\u0103m 2020 (tri<\/span>\u1ec3n khai th\u1ef1c hi\u1ec7n t<\/span>rong n<\/span>\u0103m 2021)\u00a0(K\u1ebf ho\u1ea1ch chi ti\u1ebft k\u00e8m theo)<\/i>.<\/span><\/p>\n

\u0110i\u1ec1u 2.\u00a0<\/span><\/b>Giao C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p ch<\/span>\u1ee7\u00a0tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c
\nc\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c \u0111<\/span>\u01a1n\u00a0v\u1ecb c\u00f3 li\u00ean quan t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 3.\u00a0<\/span><\/b>Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. C\u1ee5c tr\u01b0\u1edfng\u00a0<\/span>C\u1ee5c T\u00e0i ch\u00ednh doanh nghi\u1ec7p, Th\u1ee7 tr\u01b0\u1edfng\u00a0c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan
\nch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy<\/span>\u1ebft \u0111\u1ecbnh n\u00e0<\/span>y.\/.<\/p>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>\u2013\u00a0C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (\u0111\u1ec3
\nch<\/span>\u1ec9\u00a0\u0111\u1ea1o, ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n);
\n\u2013 \u1ee6y ban Qu\u1ea3n l\u00fd v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p (\u0111<\/span>\u1ec3\u00a0ch<\/span>\u1ec9\u00a0\u0111\u1ea1o,
\nph<\/span>\u1ed1i h<\/span>\u1ee3p th\u1ef1c hi\u1ec7n);
\n\u2013 UBND t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (\u0111<\/span>\u1ec3\u00a0ch\u1ec9 \u0111\u1ea1o,
\nph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n);
\n\u2013 V\u1ee5 TCNH;
\n\u2013 L\u01b0u: VT, C\u1ee5c TCDN ( 15b)<\/span><\/p>\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/b><\/p>\n

Hu\u1ef3nh Quang H\u1ea3i<\/p>\n

K\u1ebe HO\u1ea0CH<\/span><\/b><\/p>\n

GI\u00c1M S\u00c1T HO\u1ea0T \u0110\u1ed8NG \u0110\u1ea6U T\u01af V\u1ed0N NH\u00c0 N\u01af\u1edaC V\u00c0O DOANH NGHI\u1ec6P TRONG N\u0102M 2020 (TRI\u1ec2N KHAI TH\u1ef0C HI\u1ec6N TRONG N\u0102M 2021)\u00a0<\/span>(K\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s<\/span>\u1ed1<\/i>: 246\/Q\u0110-BTC ng\u00e0<\/span>y\u00a0<\/i>03\/3\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p\u00a0<\/span>trong n\u0103m 2020 c\u1ee7a c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph<\/span>\u1ee7: (<\/span>i) c<\/span>\u00f3\u00a0ngu\u1ed3n t\u1eeb Qu\u1ef9 H\u1ed7 tr\u1ee3 s\u1eafp x\u1ebfp v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p, (<\/span>ii) c\u00f3 ngu\u1ed3n t\u1eeb thanh to\u00e1n tr<\/span>\u00e1i phi\u1ebfu \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t v\u00e0 g\u1eedi b\u00e1o c\u00e1o \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph<\/span>\u1ee7\u00a0theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi c\u00e1c tr\u01b0<\/span>\u1eddng h\u1ee3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y 19\/02\/2021 ch\u01b0a g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p\u00a0<\/span>trong n\u0103m 2020 v\u00e0 K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n\u0103m 2020 (tri\u1ec3n khai th\u1ef1c hi\u1ec7n trong n\u0103m 2021) theo \u0111\u1ec1 ngh\u1ecb t\u1ea1i c\u00f4ng v<\/span>\u0103n s\u1ed1 15802\/BTC-TCDN ng\u00e0y 23\/12\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: B<\/span>\u1ed9\u00a0T\u00e0i
\nch\u00ednh kh\u00f4ng c\u00f3 c<\/span>\u0103n c\u1ee9 l\u1eadp v\u00e0 c\u00f4ng b<\/span>\u1ed1\u00a0k\u1ebf ho\u1ea1ch gi<\/span>\u00e1m s\u00e1t, c\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s<\/span>\u1edf\u00a0h\u1eefu ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng g\u1eedi b\u00e1o c\u00e1o v\u1ec1 B\u1ed9 T\u00e0i\u00a0 ch\u00ednh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. N\u1ed9i dung gi\u00e1m s<\/span>\u00e1<\/b>t<\/span><\/b><\/p>\n

Th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t theo c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2, 3, 4, 5, 6 \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p;\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2015\/N\u0110-CP ng\u00e0y 06\/10\/2015 c\u1ee7a Ch\u00ednh ph<\/span>\u1ee7\u00a0v\u1ec1 gi\u00e1m s\u00e1t \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu<\/span>\u1ea3\u00a0ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f4ng khai th\u00f4ng tin t\u00e0i\u00a0<\/span>ch\u00ednh c\u1ee7a doanh\u00a0nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc;\u00a0<\/a>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 200\/2015\/TT-BTC ng\u00e0y 15\/12\/2015 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d<\/span>\u1eabn m\u1ed9t s<\/span>\u1ed1\u00a0n\u1ed9i dung v\u1ec1 gi\u00e1m s\u00e1t \u0111<\/span>\u1ea7u t\u01b0 v<\/span>\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng v<\/span>\u00e0\u00a0c\u00f4ng khai th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t<\/span><\/b><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n<\/span>\u0103m 2020 c\u1ee7a c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (ngu\u1ed3n t\u1eeb Qu<\/span>\u1ef9\u00a0H<\/span>\u1ed7\u00a0tr\u1ee3 s\u1eafp x\u1ebfp v\u00e0 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p); B\u1ed9 T<\/span>\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s<\/span>\u1edf\u00a0h\u1eefu th\u1ef1c hi\u1ec7n gi<\/span>\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp<\/span>.<\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n\u0103m 2020 c\u1ee7a c\u00e1c B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7 (ngu<\/span>\u1ed3n t\u1eeb thanh to\u00e1n tr\u00e1i phi\u1ebfu \u0111\u1eb7c bi\u1ec7t): B\u1ed9 T\u00e0i ch\u00ednh ch<\/span>\u1ee7\u00a0tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c<\/span>\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s<\/span>\u1edf\u00a0h\u1eefu th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp.<\/span><\/p>\n

C\u0103n c\u1ee9 K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t \u0111\u1ec1 xu\u1ea5t g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch<\/span>\u1ee7\u00a0s<\/span>\u1edf\u00a0h\u1eefu ch\u1ecbu\u00a0<\/span>tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1m s\u00e1t gi\u00e1n ti\u1ebfp theo c\u00e1c n\u1ed9i dung, m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2, 3, 4, 5, 6 \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i doanh nghi\u1ec7p,\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2015\/N\u0110-CP v\u00e0\u00a0<\/a>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 200\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. T<\/span>\u1ed5\u00a0<\/b>ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

4.1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai Quy\u1ebft \u0111\u1ecbnh v\u1ec1 K\u1ebf ho\u1ea1ch gi<\/span>\u00e1m\u00a0<\/span>s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n\u0103m 2020 (tri\u1ec3n khai\u00a0<\/span>th\u1ef1c hi\u1ec7n\u00a0trong n\u0103m 2021) tr\u00ean c\u1ed5ng th\u00f4ng tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4.2. C\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch\u1ee7 s\u1edf h\u1eefu th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t theo K\u1ebf ho\u1ea1ch gi\u00e1m s\u00e1t \u0111\u00e3 \u0111\u1ec1 xu\u1ea5t, ho\u00e0n thi\u1ec7n v\u00e0\u00a0g\u1eedi B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n\u0103m 2020 v\u1ec1 B\u1ed9 T\u00e0i
\nch\u00ednh tr\u01b0\u1edbc ng\u00e0y 31\/5\/2021<\/b>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 3 \u0110i\u1ec1u 7
\nNgh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2015\/N\u0110-CP ng\u00e0y 06\/10\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7, trong \u0111\u00f3 b\u00e1o c\u00e1o \u0111<\/span>\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2015\/N\u0110-CP ng\u00e0y 06\/10\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0\u00a0<\/a>\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 200\/2015\/TT-BTC ng\u00e0y 15\/12\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4.3<\/span>.\u00a0C\u00e1c C\u01a1 quan \u0111\u1ea1i di\u1ec7n ch<\/span>\u1ee7\u00a0s<\/span>\u1edf\u00a0h\u1eefu ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n K\u1ebf ho\u1ea1ch gi\u00e1m s<\/span>\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t<\/span>\u01b0\u00a0v\u1ed1n nh\u00e0 n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p trong n\u0103m 2020 (tri\u1ec3n khai th\u1ef1c hi\u1ec7n trong n\u0103m 2021)<\/span>.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH \u2014\u2014- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u2014\u2014\u2014\u2014\u2014 S\u1ed1: 246\/Q\u0110-BTC H\u00e0 N\u1ed9i, ng\u00e0y\u00a003\u00a0th\u00e1ng\u00a03\u00a0n\u0103m\u00a02021 QUY\u1ebeT \u0110\u1ecaNH V\u1ec0 VI\u1ec6C C\u00d4NG B\u1ed0 K\u1ebe HO\u1ea0CH GI\u00c1M S\u00c1T HO\u1ea0T \u0110\u1ed8NG \u0110\u1ea6U T\u01af V\u1ed0N NH\u00c0 N\u01af\u1edaC V\u00c0O DOANH NGHI\u1ec6P TRONG N\u0102M 2020 (TRI\u1ec2N KHAI TH\u1ef0C HI\u1ec6N TRONG N\u0102M […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5872","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5872","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5872"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5872\/revisions"}],"predecessor-version":[{"id":5873,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5872\/revisions\/5873"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5872"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}