{"id":5964,"date":"2021-03-19T16:54:22","date_gmt":"2021-03-19T09:54:22","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5964"},"modified":"2025-12-19T16:54:44","modified_gmt":"2025-12-19T09:54:44","slug":"quyet-dinh-1273-qd-btc-ve-dieu-chinh-du-toan-chi-ngan-sach-nha-nuoc-nam-2020-do-bo-tai-chinh-ban-hanh","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/quyet-dinh-1273-qd-btc-ve-dieu-chinh-du-toan-chi-ngan-sach-nha-nuoc-nam-2020-do-bo-tai-chinh-ban-hanh.html","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 1273\/Q\u0110-BTC v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2020 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh"},"content":{"rendered":"<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><b>B\u1ed8 T\u00c0I CH\u00cdNH<br \/>\n&#8212;&#8212;&#8211;<\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\">S\u1ed1: 1273\/Q\u0110-BTC<\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2020<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><b>QUY\u1ebeT \u0110\u1ecaNH<\/b><\/p>\n<p align=\"center\">V\u1ec0 VI\u1ec6C \u0110I\u1ec0U CH\u1ec8NH D\u1ef0 TO\u00c1N CHI NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC N\u0102M 2020<\/p>\n<p align=\"center\"><b>B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/b><\/p>\n<p><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/ND-CP\u00a0ng\u00e0y 26\/7\/2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n<p><i>C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02166\/Q\u0110-BTC\u00a0ng\u00e0y 24\/10\/2017 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a C\u1ee5c K\u1ebf ho\u1ea1ch &#8211; T\u00e0i ch\u00ednh;<\/i><\/p>\n<p><i>C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2757\/Q\u0110-BTC ng\u00e0y 26\/12\/2019 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c giao d\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2020;<\/i><\/p>\n<p><i>C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01004\/Q\u0110-BTC\u00a0ng\u00e0y 01\/7\/2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2020;<\/i><\/p>\n<p><i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c K\u1ebf ho\u1ea1ch &#8211; T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/i><\/p>\n<p align=\"center\"><b>QUY\u1ebeT \u0110\u1ecaNH:<\/b><\/p>\n<p><b>\u0110i\u1ec1u 1.\u00a0<\/b>\u0110i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2020 cho T\u1ed5ng c\u1ee5c H\u1ea3i quan theo ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m.<\/p>\n<p><b>\u0110i\u1ec1u 2.\u00a0<\/b>C\u0103n c\u1ee9 d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2020 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p><b>\u0110i\u1ec1u 3.\u00a0<\/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 C\u1ee5c K\u1ebf ho\u1ea1ch &#8211; T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"336\"><b>\u00a0<\/b><\/p>\n<p><b>N\u01a1i nh\u1eadn:<br \/>\n<\/b>&#8211; Nh\u01b0 \u0110i\u1ec1u 3;<br \/>\n&#8211; B\u1ed9 T\u00e0i ch\u00ednh (V\u1ee5 NSNN, V\u1ee5 HCSN);<br \/>\n&#8211; KBNN;<br \/>\n&#8211; Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br \/>\n&#8211; C\u1ee5c TH&amp;TKTC (\u0111\u1ec3 c\u00f4ng khai);<br \/>\n&#8211; L\u01b0u: VT, KHTC.<\/td>\n<td valign=\"top\" width=\"265\">\n<p align=\"center\"><b>KT. B\u1ed8 TR\u01af\u1edeNG<br \/>\nTH\u1ee8 TR\u01af\u1edeNG<\/p>\n<p>T\u1ea1 Anh Tu\u1ea5n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><b>\u0110I\u1ec0U CH\u1ec8NH D\u1ef0 TO\u00c1N CHI NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC N\u0102M 2020<\/b><\/p>\n<p align=\"center\"><b>\u0110\u01a1n v\u1ecb: T\u1ed5ng c\u1ee5c H\u1ea3i quan<\/b><\/p>\n<p align=\"center\"><b>M\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb QHNSNN: 1059110<\/b><\/p>\n<p align=\"center\"><i>(K\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 1273\/Q\u0110-BTC ng\u00e0y 01\/9\/2020 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<p>\u0110\u01a1n v\u1ecb:<\/p>\n<div align=\"center\">\n<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"5%\">\n<p align=\"center\"><b>STT<\/b><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"48%\">\n<p align=\"center\"><b>N\u1ed9i dung<\/b><\/p>\n<\/td>\n<td rowspan=\"2\" width=\"15%\">\n<p align=\"center\"><b>T\u1ed5ng c\u1ed9ng<\/b><\/p>\n<\/td>\n<td colspan=\"2\" width=\"30%\">\n<p align=\"center\"><b>Trong \u0111\u00f3<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"15%\">\n<p align=\"center\"><b>Ngu\u1ed3n NSNN<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"center\"><b>Ngu\u1ed3n kh\u00e1c<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">&nbsp;<\/td>\n<td width=\"48%\">&nbsp;<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">&nbsp;<\/td>\n<td width=\"48%\"><b>QU\u1ea2N L\u00dd H\u00c0NH CH\u00cdNH (KHO\u1ea2N 341)<\/b><\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">&nbsp;<\/td>\n<td width=\"48%\">&nbsp;<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><b>I<\/b><\/p>\n<\/td>\n<td width=\"48%\"><b>Kinh ph\u00ed th\u1ef1c hi\u1ec7n t\u1ef1 ch\u1ee7<\/b><\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\"><b>II<\/b><\/p>\n<\/td>\n<td width=\"48%\"><b>Kinh ph\u00ed h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, mua s\u1eafm, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n<\/b><\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\"><b>0<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\">1<\/p>\n<\/td>\n<td width=\"48%\">Chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/td>\n<td width=\"15%\">\n<p align=\"right\">-2.314.129.711<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">-2.314.129.711<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">\n<p align=\"center\">2<\/p>\n<\/td>\n<td width=\"48%\">Chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n<\/td>\n<td width=\"15%\">\n<p align=\"right\">2.314.129.711<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">2.314.129.711<\/p>\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"5%\">&nbsp;<\/td>\n<td width=\"48%\">&nbsp;<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<td width=\"15%\">\n<p align=\"right\">\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><b>Ghi ch\u00fa:<\/b><\/p>\n<p>1. N\u1ed9i dung II.1: Th\u1ef1c hi\u1ec7n thu h\u1ed3i k\u1ebf ho\u1ea1ch v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n 2019 kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1270\/Q\u0110-BTC ng\u00e0y 01\/9\/2020.<\/p>\n<p>2. N\u1ed9i dung II.2: \u0110\u1ed1i v\u1edbi d\u1ef1 to\u00e1n chi s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n (c\u00e1c c\u00f4ng tr\u00ecnh c\u00f3 t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 5.000 tri\u1ec7u \u0111\u1ed3ng): T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ho\u00e0n thi\u1ec7n th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 92\/2017\/TT-BTC\u00a0ng\u00e0y 18\/9\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh v\u00e0 b\u00e1o c\u00e1o B\u1ed9 (qua C\u1ee5c K\u1ebf ho\u1ea1ch &#8211; T\u00e0i ch\u00ednh) k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n (k\u00e8m theo h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan) c\u00f9ng v\u1edbi b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n chi ti\u1ebft.<\/p>\n<p>3. T\u1ed5ng c\u1ee5c H\u1ea3i quan:<\/p>\n<p>&#8211; Th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5, giao d\u1ef1 to\u00e1n chi ti\u1ebft n\u0103m 2020 cho c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n tr\u1ef1c thu\u1ed9c theo quy \u0111\u1ecbnh.<\/p>\n<p>&#8211; B\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh (qua C\u1ee5c KHTC) ch\u1eadm nh\u1ea5t trong 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n: K\u1ebft qu\u1ea3 ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n chi ti\u1ebft n\u0103m 2020 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n tr\u1ef1c thu\u1ed9c k\u00e8m theo thuy\u1ebft minh ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n v\u00e0 quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n n\u0103m 2020 \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n tr\u1ef1c thu\u1ed9c.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u1ed8 T\u00c0I CH\u00cdNH &#8212;&#8212;&#8211; C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac &#8212;&#8212;&#8212;&#8212;&#8212; S\u1ed1: 1273\/Q\u0110-BTC H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2020 &nbsp; QUY\u1ebeT \u0110\u1ecaNH V\u1ec0 VI\u1ec6C \u0110I\u1ec0U CH\u1ec8NH D\u1ef0 TO\u00c1N CHI NG\u00c2N S\u00c1CH NH\u00c0 N\u01af\u1edaC N\u0102M 2020 B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH C\u0103n c\u1ee9 Ngh\u1ecb [&hellip;]<\/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-5964","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\/5964","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=5964"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5964\/revisions"}],"predecessor-version":[{"id":5965,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5964\/revisions\/5965"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5964"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}