THl/C TIEN Y KIEN TO C O S 6
Ngay 18/01/2016, Bo Tai chinh ban hanh Thong tir s6 08/2016/TT-BTC quy dmh ve quan ly, thanh toan v6n d i u tu' su' dung ngu6n von ngan sacli nha nu'O'c NSNN (Thong tu' 08) co hieu lyc lit ngay 05/3/2016 va thay thi cac noi dung quy djnh v6 quan ly thanh toan vdn d i u tu' thupc ngu6n v6n NSNN tai Thong ty s6 86/2011/TT-BTC ngay 17/6/2011 cua Bo Tai chinh Quy djnh vS quan ly, thanh loan v6n dSu ty va v6n sy nghigp co tinh chit dSu ty thuoc ngufin v6n ngan sach nha nyoc (Thong t y 86).
xlQUYDINH MCyi V£ Q U A N LY, THANH TOAN VON D A U TU
Stir dung nguon von ngan sach nha hiTdic va kifin nghi tir ctf sol
NGUYEN THf H O A N
T
hdng tfl 08 li mdt bflde hit sfle quan trpng trong vi|e ddi mdi ehinh sich quin ly tai ehinh cdng ddi vdi linh vtfc quan ly, thanh toin vdn diu tfl sfl dyng ngudn vdn NSNN, tang cfldng hi|u qui vdn diu tfl, dim bio cae dtf in trfldc khi quylt dinh diu tfl phii dfltfc thim dinh ngudn va ein ddi vdn, giii quylt tn|t dl tinh ttgng din tfl din trii, ntf dpng vdn keo dai giy ling phi ngudn ltfc tai chinh qudc gia. Thdng tfl di cy thi hda cic quy dinh cda nhi nfldc ttong cic vin bin quy pham phip lugt mdi ban hinh ddi vdi Iinh vtfc quin Iy vdn diu tfl sfl dyng ngudn vdn NSNN nhfl: Luit Diu tfl cdng sd 49/2014/aH13 ngiy 18/6/2014; Luat Xiy dflng sd 50/2014/QH13 ngiy 18/6/2014; Nghi duih sd 32/201S/ND-CP ngiy 25/3/2015 eua Chuih phfl vl quin ly ehi phi diu trf xiy dflng; Nghj dinh sd 37/201S/ND-CP ngay 22/4/2015 cfla Chmh phu quy dinh chi tilt vl htfp ddng xiy dflng; Ng^ dinh sd 59/2015/ND-CP ngay 18/6/2015 cfla Chinh phfl vl quin 1;^ dtf in diu tilxiy dflng vi Nghi dinh sd 77/2015/ND-CP ngiy 10/9/2015 cfla Chuih phfl vl kl hogch diu tri cdng trung hgn vi hing nam.,.iHAisbmAnnnffl
So vdi Thdng til 86 thi Thdng til 08 ban hanh lin niy cd nhilu ndi dung thay ddi rit can bin, trong dd m^t sd dilm cin Iriu y dd la:
VI thdm dinh ngudn vdn ddu tu, thdm tra phdn bd vdn ddu tU
Trfldc khi thtfc hi|n thim tra phin bd vdn ik tfl hing nim vi trfldc khi quylt dinh chd tnic^
diu tfl ddi vdi cic dtf in diu tfl khdi edngmoli, ck dfl in cd dilu chinh tang tdng mflc diu tilbit bu6c phii tiln hinh thim djnh ngudn vdn vi kha ning can ddi vdn theo quy djnh cfla Luit Diu td cfing, cac vin bin hfldng din hi|n hinh vi Quylt dinli cfla Thfl tfldng Chinh phfl vi vi|c ban hanh cac nguyin tic, tilu chi, djnh mflc phan bd vdn dda tfl phat triln ngudn NSNN theo tflng giai do?n.
Thdng tfl ding quy djnh rd vl ddi tfltfng, can cil, ndi dung hd sd thim djnh ngudn va khi nang cin ddi vdn diu tfl chi tilt ddi vdi cie dtf in diu W thupc Bd, nginh trung fldng quin ly vi dli voicac dfl in diu tfl thudc dja phfldng quin Iy. Ngi dm^
thim djnh cd nhflng vin dl rit edbin nhil: Silc3n thilt diu til cfla dtf in; stf dim bio phu hdp vd mue tilu ehiln Ifltfc, quy hoach, kl hoach dtf«
duylt; vl ngudn vdn vi khi nang can ddi vfln; si phfl htfp cfla dtf in diu tdvi pham vi, ddi hltfngdi nghj sfl dyng vdn diu til cdng, khi ning bd tti viio cho chfldng trinh, dtf in ttong tdng vdn kl hojcb diu tri trung han cfla tilng nginh, liih vtfc...
Dilu kiln phin bd kl hoaeh vdn diu ttf sS dung ngudn vdn NSNN hing nim, cac dfl in im phin bd khi dip flng dfl cic dilu ki|n quy ^nh^
Luat Diu til cdng, Nghj djnh sd 77/2015/NB-^
ngiy 10/09/2015 cfla Chinh phfl vl kl hogch i^
til cdng trung han va hing nim ddng dididcM
Hoat ddng ki toin giao dich tai KBNN Yen Bii in phii ed ttong danh myc va ttong pham vi tdng mfle vdn kl hogch diu tfl cdng trung hgn dfltfc giao. Rieng ddi vdi cic dtf in diu tri sfl dung vdn ngin sich trung fldng hd trtf cho dia phfldng, ngoai dim bio cie ndi dung neu tten, eon phii dim bio dung danh muc vi mflc vdn efla tflng dtf in do Thfl tfldng Chinh phfl, Bd trfldng Bd Kl hogch va Diu tfl giao.
Ndi dung thim tta phin bd, sau khi nhin dflde phan bd kl hogch vdn diu tri eua eic Bd, U;^ ban nhan din eic eip gCti din, trong thdi ban ^ i da 15 ngiy kl tfl ngiy nhin du hd sd theo quy djnh, ed quan Tai chinh (theo phin cip) thtfc hiln thim tta phin bd vdn diu til theo quy djnh, thdng bio ykiln thim tta phin bd eho tflng Bd, U^ ban nhin din (tinh, huyin), ed quan Kl hogch vi diu tfl dl phdi htfp thtfc hien ddng gid cd quan kho bac dl lim can cfl kilm soit thanh toin vdn. Ddi vdi dtf in thudc Oy ban nhin nhin din cic cip quin Iy, trong trfldng htfp cdn dtf in chfla dfl dilu ki|n thanh toin, dl nghi Uyban nhin din (tinh, huy|n) phan bd Iai theo quy djnh. Vi|c thtfc hi|n Thdng
tri 08 se loai bd dfltfc trflcmg htfp cic dtf in chfla dfltfc Bp Tai ehinh thim tra phin bd nhflng ed quan kho bgc da thanh toin dan din vi|c phii dflng thanh toin, thu hdi vdn di thanh toin, dilu niy da giy rit nhilu khd khin eho eic Bp, nganh, chfl diu tfl va cd quan kho bae.
KBNN Id ctf quan duy nhdt dUtfc gfao nhlim vy, thanh todn vdn ddu tU ngudn NSNN
Hd sd phap I^ gfli mdt lin cua dtf in din KBNN (trfl tnidng hdp phii bd sung, dilu ehinh), ddi vdi cic dtf in khdi cdng mdi vi cic dtf in cd dilu ehinh ting tdng mfle vdn diu tfl phii gfli kem theo vin bin thim djnh vl ngudn vdn vi khi nang can ddi vdn cua cd quan ke hogch va diu til vi ed quan tii chinh theo quy djnh cua Luit Diu tfl edng. Ddi vdi cic dtf in khdi cdng mdi va cie dtf in cd dilu ehinh ting tdng mfle vdn diu tfl, KBNN (ndi md tii khoin) ed ttich nhilm ddi chilu ndi dung Quylt dinh diu tfl vdi vin bin thim djnh vi ngudn vdn vi khi ning can ddi vdn cfla ed quan kl hoaeh va diu tfl vi cd quan tai chinh. Trridng hdp
phit hiln ndi dung quylt dinh diu til vl phin ngudn vdn khdng phfl hdp vdi vin bin thim djnh vl ngudn vdn vi khi ning ein ddi vdn cfla cd quan kl hogch va diu tfl vi cd quan tii chinh, ed quan kho bgc phii bao cio ed quan cd thim quyln xem xit, xflly.
VI tgm flng vdn dau tfl va thu hdi vdn tgm flng: WIc tgm flng htfp ddng thi cdng xiy dtfng phii ed ci kl hogch giii phdng mat bing theo dung thda thugn ttong hdp ddng.
Trfldng htfp cic bin thda thuin tam flng d mflc cao hdn mflc tam flng tdi thilu thi phin gia tq hop ddng tfldng flng vdi mflc tam flng hdp ddng vfltft mflc tgm flng tdi thilu se khdng dfltfc dilu chinh gii kl tfl thdi dilm tgm flng. Trong hd sd tam flng vdn bit budc phii gfli din kho bac bio linh tiln tam ilng efla nha thiu (bin sao ed ddng diu sao y bin ehinh cfla chu diu tfl) ddi vdi cic htfp ddng ed gii tri tam flng htfp ddng ldn hdn 1 ty ddng (trfl mpt sd trfldng hdp khdng ylu ciu bio linh tgm flng). Vi|c thu hdi vdn tam flng ddi vdi cdng vi|c bdi thfldng, hd trd vi tai dinh cfl sau
QUANLYNGAN QUY QUOC GIA \S6\f>7\ 5/2016
THUC TIEN Y KIEN T Q C O s d
TRUCiC KHI THLiC H1£N THAM TRA P H A N B 6 V 6 N DAU TU H A N G NAM VA TRliOC KHI QUY^T DINH C H O TRLiONG DAU TU Dc5l VCil CAC DLf AN D A U T U KHfll CONG MCJl, cAC DL/ AN CO DIEU C H I N H T A N G T O N G M a C D A U T U B A T B U O C P H A l T I ^ N H A N H T H A M D I N H N G U O N V O N V A K H A N A N G CAN DOI V O N THEO QUY DjNH CUA LUAT D A U T U C O N G , CAC VAN B A N HUONG DAN HI^N H A N H V A Q U Y ^ T D | N H C O A T H O TUflNG CHINH P H O VE VIEC BAN H A N H C A C NGUYEN T A C , T I E U CHl, DINH M a c P H A N B 6 VON DAU TU PHATTRILN N G U O N NSNN THEO TUNG GIAI DOAN.
khi ehi tti eho ngfldi thy hfldng, chfl diu l i m thfl tyc thanh t o i n v i thu hdi tgm flng trong thdi ban quy dinh va khdng ehd d i n khi t o i n b p cie hd d i n trong phfldng i n bdi thfldng, hd tttf va tii djnh efl da nhgn tiln mdi lam thu tue thu hdi vdn tgm flng.
Kilm tra, danh gia thtfc h i l n vdn tgm flng, Thdng tfl 08 quy djnh ttach n h i l m efla cd quan Idio bgc phai theo ddi d d n dde cic chfl d i u tfl thtfc h i | n dung quy dinh v l vile thu hdi vdn tam flng, phdi hdp vdi chfl d i u tfl thtfc h i l n k i l m tra vdn da tam flng d l thu hdi nhflng k h o i n tdn dpng chfla sfl dyng hoge sfl dyng khdng dung muc dich. Hang quy, cac chfl d i u tfl cd b i o cio danh gii tinh hinh thtfc h i l n tgm flng vdn, thu hdi tgm flng vdn gfli KBNN va cd quan eip ttin cfla chfl d i u tfl. Ddng thdi eung quy dinh rd c h i tai xfl ly khi cic nha t h i u khdng thtfc h i | n thu hdi vdn tgm flng theo cam k i t trong htfp ddng v i quy dinh rd trinh ttf, ttich nhiem cfla chfl diu tfl va kho bgc trong viee xfl ly vdn tam flng ddi vdi cdng viec bdi thfldng, hd trtf va tai dinh cfl n l u d l qua thdi han ma chfla chi tti cho ngfldi thy hfldng,
Quy djnh v l thanh toan khdi Ifltfng hoan thinh: Nguyen t i e thanh t o i n ddi vdi htfp ddng trpn gdi khi thanh t o i n khdng ylu eiu cd x i c n h i n khdi Ifldng hoan thanh chi tilt.
VI hd sd thanh toan, so vdi Thdng tfl 86, Thdng til 08 yeu cSu hd sd thanh t o i n phii cd them Bien b i n nghiem thu khdi Ifldng cdng vile hoan thanh theo htfp ddng.
Nguyin tdc vd thifi hgn kiim sodt thanh todn vdn cM KBNN
Thdng til 08 quy dinh Luy k l sd
vdn thanh t o i n cho dtf an k h d n g vfltft k l hoaeh d i u tfl edng trung hgn da dfltfc giao. VI thdi hgn k i l m soat thanh toan vdn, Thdng tfl chi quy djnh trong thdi hgn 07 n g i y l i m vile k l tfl khi n h i n dfl hd sd thanh t o i n theo quy djnh cfla chfl d i u tri, ed quan kho bae k i l m s o i t thanh t o i n va thu hdi v d n t a m flng. Bd cac quy djnh v l nguyen t i e "Thanh t o i n trfldc, k i l m s o i t sau", "Kiem s o i t trfldc, hgeh t o i n sau"
Vi trdch nhiim, quyin hgn ciia cdc cd quan cd liin quan
Ddi vdi KBNN, trridng h d p phat h i | n q u y l t dinh eua c i c e i p cd t h i m quyen ttai vdi quy djnh h i | n h i n h , p h i l cd v i n b a n d l nghj xem xet lgi va neu rd y k i l n di xuit. N l u q u i thdi gian quy djnh m i k h d n g dritfe tti ldi hoge dfltfc tti ldi ma t h i y chfla phu htfp vdi quy djnh phai b i o cao len cd quan cd t h i m q u y l n eao h d n va b i o c i o cd quan t i i ehinh d l xem xet, xfl ly.
Cd the t h i y r i n g , Thdng til 08 ed bd cue khoa hpe vdi ndi d u n g n g i n gpn, rd rang, d i m b i o tinh chgt che, hieu q u i ttong quan ly vl md cfla nha nflde ddi vdi vdn d i u tfl tfl ngudn vdn N S N N nhflng cflng r i t t h d n g t h o i n g , t h u i n ldi cho c i c ed quan hen quan va e i c chu d i u tfl trong q u i ttinh td chfle thtfc hien. Tuy viy, Thdng tfl eung cdn cd ndi d u n g quy djnh m i khi ap d u n g v i o thtfc t l cd t h i dan d i n m d t sd vfldng m i c .
116 xuaiiva Mdn nghi
Tgi D i l m 3, D i l u 19 Thdng til 08 quy dinh trach nhiem cfla K B N N
"Ban h i n h Quy trinh t h a n h t o i n v d n d i u tfl d l thtfc h i | n t h d n g n h i t trong
h | t h d n g KBNN-: D l Quy trinh ph htfp thflc tiln, chflng tdi c6 mfltse d l x u i t nhri sau:
VI b i o lanh tiln tgm flng d6i vdi c i c h c ^ d d n g CO gii b i tgm iingh(;p d d n g Idn h d n 1 t^ ddng (thupc dji tiltfngphai b i o Iinh): Theoquy^nJi
"Trfldc khi KBNN thtfc hien vi^
tam flng h d p d d n g cho chfl dSu ttf k tam flng v d n eho n h i thiu ho|c ohi cung eip, chfl d i u tfl gfli din KBNN b i o lanh t a m flng htfp ddng cia nhj t h i u hoge nha eung cip vdi gii tri tiidng dridng k h o i n tiln tam flng"
( b i n sao cd ddng d i u saoybin chint efla chfl d i u tfl). Thtfc t l cho thly,kf til khi N ^ j djnh sd 207/2013/NB- CP n g i y 11/12/2013 cua Chini phfl sfla ddi, bd sung rapt sd di^u efla Nghi djnh sd 48/2010/ND-CP n g i y 0 7 / 5 / 2 0 1 0 cfla Chhih pUvi htfp d d n g ttong boat ddng xiy diJng va Nghi djnh sd 37/2015/ND-CP n g i y 2 2 / 4 / 2 0 1 5 cfla Chinh phu quy djnh chi tilt v l htfp ddng xiy diJng CO hieu Itfc thi hanh thi da sl cdc nha t h i u sfl dyng v i n b i n bio lanh tifo tam flng theo Mau sd 18 ban hinh kem t h e o Thdng tfl sd 01/2010/^-^
B K H D T ngiy 06/01/2010 ciia I n Ke hogch v i D i u tfl quy dinh chitiM lap h d sd mdi t h i u xiy lip viik sd 26 b a n h i n h kem theo ThdigU sd 03/2015/TT-BKH&DT 0 6 / 5 / 2 0 1 5 CflaBd K l hogch vi DSu tfl quy djnh chi tilt lap hd sd mfli, t h i u x i y l i p , trong dd ed dilukhoio!'
"Bio lanh n i y cd hilu lflc kl tii n|
n h i t h i u n h i n dfldc khoan tgm dng ^ t h e o htfp ddng cho tdi ngay.,. thing.'.
nam... hoac khi chfl diu til ihu Ifi*
h i t sd tiln tam flng, t i y theo ng^
nao d i n sdm hdn" Vdi dilu khoin nhfl t r i n cd t h i hilu ring tnlficthi n h i t h i u nhan dfldc khoin tarn ilng thi bao lanh tam flng chfla c6 hi^
ltfc, nhfl vgy v i n b i n b i o lanh chJa ed gia tri. Vile sfl dyng mdt tai H'i chfla ed h i l u ltfc ttong h i stJ ki^m soat d l tam ilng vdn nlu Kho bac c h i p n h i n v i n b i n b i o Iinh rOd v i y thi cd t h i se chfla dim b^o v^
quy a n h tgi T i l t a, Dilm 4, Di^n 8 Thdng til. X i t v l b i n chit thivd v ^ e i c d i l u k h o i n b i o linh tam dng nhfl ttin thi cd quan kho bic i*i
dim bio quin ly an toin dfldc vdn tgm flng nhflng vl ciu tfl Igi chria thda min theo quy djnh. Vi viy, dl nghj KBNN cin ed quy djnh thit rd ring, cy thi vl ndi dung vin bin bio Iinh tgm flng htfp ddng dl kho bgc cie dia phridng thdng nhit thtfc hi|n nham trich tinh ttgng trong cflng h | thdng KBNN ed ndi chip nhin van bin bio Iinh tiln tam flng vdi ndi dung nlu tten, cd ndi lai khdng chip nhan.
Thu hdi vdn tam flng: Tai Dilm 5, Dilu 8 Thdng tfl 08 quy dinh "Vdn tam flng dritfe thu hdi qua cic lin thanh toin khdi tfltfng hoan thanh cua htfp ddng, mflc thu hdi tflng lin do chu diu tri thdng nhit vdi nha thiu vi quy djnh cu thi ttong htfp ddng..." bd npi dung bit diu thu hdi tfl lin thanh toin diu tiln, dl nghj KBNN quy djnh cu the cd bit diu thu hdi tfl lin thanh toan diu tiln hay khdng? VI bin chit cd the hilu ring Thdng tri quy dinh cfl cd phit sinh thanh toin khdi Iritfng hoan thinh Ii phii thu hdi tgm flng, tuy nhiln viec khdng quy dinh cu thi cd the din din moi ddn vi kho bgc Igi hilu khic nhau va thtfc hi|n khdng thdng nhit
VI thanh toin khdi Ifltfng hoin thinh, tai Dilm a Khoin 1, Dieu 9 quy dinh nguyen tic thanh toin ddi vdi htfp ddng trpn gdi: "Khi thanh toin khdng yen eiu cd xic nhin khdi Iritfng hoin thinh chi tilt", dilu nay cd thi se miu thuin vdi quy djnh vdi Dilm b, Khoin 1, Dilu 9 quy dinh vl hd sd thanh
toin, chfl diu ttf phii gfli din kho bac "Bien bin nghiem thu khdi Ifltfng cdng vi|c hoan thanh theo htfp ddng kim theo Bingxie djnh gii trj khdi Itftfng edng vi|e hoin thanh theo htfp ddng dl nghj thanh toin ed xic nhan cfla dgi dien bin giao thiu vi dai dien ben nhin thiu". Dl cie dja phfldng thtfc hi|n thdng nhit, dl nghj KBNN ein quy djnh cu thi vl hd sd thanh toin ddi vdi htfp ddng trpn gdi vi theo quy djnh tai Dilm c, Khoin 1, Dilu 62 cfla Lugt Diu thiu sd 43/2013/QH13 thi htfp ddng trpn gdi Ii Iogi htfp ddng ed bin trong boat ddng diu til va xay dtfng.
VI thdi han kilm soit thanh toan vdn cfla KBNN: Vdi mye tilu diy nhanh tiln dd g?ii ngin vdn diu tfl, tgo thuan Itfi cho eic chfl diu tfl vi nha thiu, dl nghj KBNN quy djnh them vl thdi han kiem soit tam flng vdn, cd thi vin gifl nguyin theo quy dinh trfldc day Ii trong thd^ hgn 03 ngiy lim vile kl tfl khi can bd kilm soit chi nhgn dfltfc diy dfl hd sd cfla chfl diu ttf.
VI ttich nhilm, quyln han cfla cic ed quan ed bin quan quy dinh tai Dilu 19, Thdng trf 08, dl nghj KBNN cin cd quy dinh them: Y kiln cfla ed quan cd thim quyln eao hdn Ii ein cfl eudi eflng di kho bae xem xet, xfl Iy nhim phin dinh rd trich nhiem phap ly va ttinh dl keo dai thiri giao kilm soit thanh toan cua kho bae ddi vdi trfldng hdp phflc tgp, •
HdPTH
T
Trong thang 04 nam 2016, Ban bien tap Tgp chi Quan If Ng§n qu? Quoc gia da nh§n dirpc b^i viet cua cac cdng t^c vien trong h | thdng KBNN Bui Quang Vinh (KBNN Thanh Hda), DoSn Trin Quan (KBNN B i Ria - VDng Tau), Nguyin Dinh Lmh (KBNN Nmh Thuan), Nguyin Unh Ngpe (KBNN Phd Thp), Nguyin Xuan Tiling (KBNN thdnh phd Ho Chi Mmh), Pham Thi Thuy Nga (KBNN Quang Nam), Tru-ang Cdng Lf (KBNN Quang Ngai). VTnh Sang (KBNN Khanh Hda), Difong Cdng Tnnh (KBNN Thuln B^c - Ninh Thu^n). Cdc bai vi4t trin chiing tdi dS v i dang nghiln cflu d l chuyin tai tren Tgp chi QLNQQG so ra hang thSng. Xin chdn thanh cam an va mong tiip tyc nhSn du-tfc su" cpng tac nhi|t tinh cua quy cdng tac viln,Trong thdi gian qua, chOng tdi cQng da nhSn du'oc sy giCip do, ung hd nhiet tinh cua cac KBNN trong cdng tac phat hSnh nhu'i KBNN Ba Ria - VOng Tau, KBNN Bic Giang, KBNN Bac Nmh, KBNN Binh Thuan, KBNN C l n Thcr, KBNN Hal Phdng, KBNN Quang Nmh, KBNN Thii Nguyen, KBNN T r i Vinh, KBNN Sdc Trang, KBNN Yen BSi.. Chdng tdi xin chan thinh cam on sy phdi hap ch§t che va ung hd nhiet tinh va rlt mong tilp tyc nh|n duac sy phdi hap cdng tac v i f I<i4n tham gia x i y dyng Tap chi cua quy vj
Hien nay. Tap chf QLNQQG d i nhan duoc danh sach tS cdng tac vien d i l^ien toan theo Cdng v i n so 3183/KBNN-TCHI ngay 08/12/2015 v l vile d l y manh tuydn truyin v i phit hinh Tap chi 2016 cua KBNN cic tinh: Bac Kan, Bic Giang, Bac Lieu, Ben Tre, Binh Duang, Cin Tha, Gia Lai, H i Nam, H i TTnh, Hai Duang, Hiu Giang, Hung Ydn, Long An, Nam D|nh, Phil Thp, Quang Ninh, Quang Tr|, Thii Nguyin, Tri Vinh, Yen Bai ChCing td) mong se nhan dupc danh sich td cdng t i c viln da l<i|n toin trong thdi gian sdm nhlt.
Luu y: Tap chi xin di nghj qu^ cdng tac vi§n vui long ghi ro ho ten, i f a chi lien l^c, i h^ng (ndu cd ySu cau chuyin nhu$n bdt qua tai khoan) tren moi bai viit M5i bid viit chf gCH mot lin theo t^a chi. [email protected]
> til khoan ngin
