Ngay 05/4/2016, Chinh phu ban hanh Nghj (Jinh s6 24/2016/Ne-GP quy ajnh che dp quan ly ngan quy nha nu'6c (Nghj ajnh 24). Bay la van ban c6 tinh phap ly cao, hoan chinh va ddng bp 3i aiSu chinh hoat dpng quan ly ngan quy nha nu'oc; kk hpp chat che gi&a quan ly ngan quy nha nuac v6i quan ly ngan sach nha nu'oc; co' sa a l xay dyng he thdng dir bao Iu6ng tl§n...
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heo do, ngan quy nha nfldc ( N Q N N ) dfldc q u i n ly dtfa tien eic nguyen t i c nhfl: (i) Thtfc hi?n q u i n ly N Q_NN tgp trung, thdng n h i t ttong toan h i thdng KBNN; (ii) thfle hien tap trung nhanh mpi ngudn thu nham d i p flng d i y dfl, kjp thdi nhu ciu thanh toan, chi t r i cfla NSNN va cic ddn vi giao djch tai KBNN; (iii) d i m b i o an toin v i ed h i | u qua, gin k i t q u i n ly N Q N N vdi quin ly NSNN va q u i n ly n p edng.N ^ dinh 24 gdm 04 chfldng, 19 dilu. Trong dd, Chfldng 1 quy djnh v l pham vi d i l u chinh, ddi tflpng i p dung, giii thich tfl ngfl va nguyen tac q u i n ly N Q N N . Chfldng II gdm 8 dieu, quy dinh v l nghiep vu quan ly N Q N N bao gdm: Phfldng an dilu hanh N Q N N ; dtf bao ludng tien; sfl dyng N C ^ N tara thdi nhan rdi; bien phap xfl ly NCyMN tgm thdi thilu hyt; quan ly rfli ro ddi vdi hoat ddng quin ly N Q N N ; tai khoan thanh toan tap trung;
md tii khoin, t r i lai va thu phi; thu, chi tfl boat ddng quin ly N Q N N . Cy the:
niilaing an ffl^u hanh ngan qii9 nha nuUc va diT bao ludng ddn
Vile quin ly N Q N N dflpe thfle hien theo phfldng i n dilu hanh N Q N N quy, nam dddc Bd Tai chinh p h i duy?t; djnh ky h i n g quy KBNN xiy dtfng phflcftig i n dieu hanh N Q N N trinh Bd Tai chinh p h i duylt trflde khi thfle hien. Ben canh dd, Nglu djnh cung quy dinh ve viee dtf b i o ludng tiin bao gdm dtf bao thu, ehi NCysiN vaxac djnh ngudn NC^NN tgm thdi n h i n rdi hoae thieu hut ttong ky.
Siir dung ngan any nha ninic tam thifi nhan i^r N Q N N tam thdi n h i n rdi dflpc sfl dyng theo cae thfl ttf flu tien sau: (i) Tam flng eho ngan sich trung fldng; (ii) tam flng eho ngan sich cip tinh;
(lii) gfli cd ky ban tai c i c ngan hang thfldng mai ( N H T M ) cd mflc dp an t o i n eao theo x I p hang efla N g i n hang N h i nfldc ( N H N N ) Vilt Nam (trong do, flu tien g j i tgi N H T M cd tinh an t o i n eao hdn, k h i n i n g thanh k h o i n tdt h d n va cd mflc lai suit cao hdn); (iv) mua lai ed ky han trii philu Chinh phu. C i e khoan N Q N N tam thifi n h i n rdi dflpc sfl dung d l tam flng cho N S N N ed thdi ban khdng q u i 01 nam; trfldng hdp khd k h i n , dflpc gia han tgm flng vdi thdi han khdng q u i 01 nam. Ddi vdi cic k h o i n sfl dung N Q N N edn lai, thdi hgn tdi da khdng q u i 03 thing.
Bi0n phap raTly ngdn quy nha nilBc tam thdi thiiu hut Trfldng hdp tgm thdi t h i l u hyt, N Q N N dflpc b u d i p tfl viec p h i t hanh tin philu kho bac ho|c thu hdi trflde ban eac k h o i n dang gfli cd ky hgn tai eae N H T M . Sd vay bfl d i p N Q N N tam thdi thilu hut dflpe hach t o i n rilng v i khdng tinh vio bdi ehi N S N N ; ddng thdi, chi t r i lii vay l i khoin chi nghiep vu quan ly N C ^ N do v i | e vay bfl d i p N Q N N tam thdi t h i l u hut ehi la b i | n p h i p d l dam b i o c i n ddi thu, ehi ttong hogt ddng nghi|p vu q u i n ly N Q N N cfla ICBNN; ddng thdi, ky hgn vay ngan phfl hdp vdi tinh c h i t thilu hut tam thdi cfla N Q N N . Viec phat hanh tin philu kho bac d l bfl d i p N Q N N tam thdi diilu hyt cd ky hgn tdi da khdng q u i 03 t h i n g ; quy trinh, thfl tyc p h i t hanh dflpc thtfc hien theo quy djnh h i l n h i n h v l phit h a n h T P C P .
Quan ly rdi ro 061 vdi hoat Sdng nuan Iv ngan qui nha ntfdc
De viec quan ly N Q N N dflpe an toin, N ^ dinh 2 4 eung quy dinh v l vi^c q u i n ly rui ro ddi vdi boat dpng quan ly N Q N N . C i c nii ro ttong hogt
Chuyen gia cao cap cOa IMF trinh bay tai hai thio vi Quin /y ngin quj) tai KBNN
ddng q u i n ly N Q N N b a o gdm: Rfli ro thanh t o i n ( p h i t sinh klu ngudn thu khdng d i p flng du n h i l m vu chi, cic k h o i n sfl d y n g N Q N N chfla d i n han thu hdi h o i c c i e k h o i n vay bfl d i p N Q N N khdng d u ) ; rfli ro tiong hogt ddng sfl d p n g NC^NN (phat sinh khi cae k h o i n sfl dung N Q N N cd k h i nang ko t h u hdi kjp thdi, d i y du khi d i n hgn, ho§c d o b i t M v l lai suit, b i l n ddng v l ty g i i hdi d o i i ) ; cac logi rfli ro khic. Biln p h i p phdng ngfla rfli ro bao gdm quy dinh hgn mfle tam flng eho ngan sich t n m g fldng, n g i n sach cip tinh ( b a n mfle tam flng cho n g i n sach eip tinh d i m b i o nguyen t i e tdng dfl n p tgm flng va c i e k h o i n dfl n p k h i c cfla ngan sich e i p tinh khdng vfldt q u i mfle cho phep huy d p n g tdi da theo quy djnh cfla L u i t N S N N ) ; quy djnh hgn mflc sfl d y n g N Q N N tgm thdi n h a n rdi d l gfli cd ky han tgi N H T M , mua lgi ed ky hgn T P C P ; x i c dinh djnh mflc t d n N a N N tdi t h i l u ma KBNN p h i i duy tii d l dam b i o k h i nang thanh t o i n , ehi t r i . KBNN t r i l n khai d i y du, ddng bd c i c b i | n phap d l g i i m t h i l u v i phdng ngfla rfli ro tiong q u i n ly N a N N , ey t h i : (i) Chi dfldc sfl dung N Q N N tam tiidi n h i n rdi eho e i c m u e dieh d i dflpc
quy dinh; ddng thdi, tuan thfl eae han mflc quy djnh; (ii) thtfc hien ttf k i l m tia, giam sat ndi b p theo quy trinh quy dinh v l q u i n ly N Q N N sau khi dflpc Bp T i i chinh p h i d u y | t ; (iii) x i y dtfng va phat triln hg tang cdng nghe thdng tin d l viee q u i n ly N Q N N ludn dfldc an toan v i theo dflng quy djnh, (iv) thfle h i l n c i c bien p h i p giim thieu va phdng ngfla rfli ro khie.
Tai khoan thanh toan tap trung Nghj djnh 24 quy dinh tii k h o i n thanh t o i n t i p trung cfla KBNN tai n g i n h i n g la h e thdng c i c tai k h o i n thanh t o i n , bao gdm; (i) Tai k h o i n thanh toan t i p trung efla KBNN tgi N H N N Viet Nam; (ii) tai khoan thanh t o i n t i p trung cfla KBNN tai cie N H T M . C i e tai k h o i n thanh t o i n cfla KBNN tai n g i n hang dflpc sfl dung d l thu, chi N Q N N va thfle hien cac giao djch ve sfl dyng N Q N N tam th£fi n h i n rdi hoge vay bu d i p N C ^ N tgm thdi thilu hyt. Cudi ngiy, sd p h i t sinh thu, chi tren cae tai k h o i n thanh t o i n cua KBNN d i u phii dflde t i p t n m g v l til k h o i n thanh t o i n tdng hpp eua KBNN tai trung fldng theo quy ttinh thanh t o i n ^fla KBNN vdi ngin hang.
Md tai khoan. tra lai va thu pM Quy dinh v l m d tii khoin, thanh toan, tti lai v i thu phi d i dflde quy dinh tgi L u i t NSNN, L u i t Q u i n ly t h u l v i e i c Nghi djnh hfldng din...
Tuy nhiln, d l bd sung, lam ro va h | thdng hda c i c quy djnh v l vile thanh toan, tta lai va thu phi cua KBNN, Nghj djnh 24 quy djnh v l tti lai v i thu phi thanh t o i n cua KBNN nhfl sau:
Cdc ddi tuang md tdi khodn t^i KBNN:
(i) Quy NSNN, quy dtf trfl tai ehinh n h i nfldc; (ii) C i c d d n vj sfl dung kinh phi NSNN, cic chfl dau tfl, ban quan ly dtf an va cac td chflc dfldc N S N N hd t i p thfldngxuyen phai m d tai k h o i n tai KBNN theo quy dinh cfla L u i t NSNN d l giao djch, thanh toan; (iii) cP quan nha nfldc co t h i m q u y l n m d tai k h o i n tam thu, tam gifl;
cic ddn vi dtf toan m d tii khoan tiin gLfi; (iv) c i e quy tai chinh nha nfldc va cac ddn vi, td chflc kinh t l k h i c m d tai khoan tiin gfli tai KBNN theo quy dinh cua p h i p luat; (v) eac ddn vi sfl nghiep thfle hien che dp ttf chu ed the m d tai k h o i n tai KBNN hoac N H T M de thtfc h i | n k h o i n thu, chi dich vu, hen doanh, Uln k i t .
(Xem tap trang39) QUAN LYNQAN QUY QU6C GIA | Sl5l68| 6/2016
