THUC TI§N - V KI^N TIJf Cd Sd
hach toin kd toin, ddi chidu sd Udu ddi vdi cic khoin tiiu NSNN phit stfih lai NHTM sau gid khda sd vi ngtftfg tiiiyln. nhin dff Udu gitfa KBNN vi NHTM cfla ridng ngiy cudi tiling tiieo htfdng: ci KBNN vi NITTM ddu hach loin vi dd'i chidu khoin tiiu vio ngiy hdm .sau (itfc cin dd'i kd toin thing sau) dd dim bio cin ddi.
khdp dflng sd Udu gitta KBNN vi NHTM.
Cd quan Thud chfl ddng ri soil, cip nhit diy dfl. kip tiidi dtt Udu tiidng tin vl ngtfdi ndp tiiud dd hd tixJ vide tiiu NSNN cfla KBNN vi NHTM.;
Hoin tiudn cic chtfdng ttinh ffng dung quin 1;^
tiiud dim bio vide tinyln nhin sd Udu vdi KBNN vi NHTM dffdc nhanh chdng. tiiuan Idi. phuc vy vide thu ndp ngan sich nhi nffdc dffdc kip tiidi.
chfnh xic. hd tixJ vide quin I^ tiiud hidu qui vi gdp phin cii cich tiifl tuc hinh chfnh ddi vdi ngffdi ndp tiiud.
Cin chfl ttpng phil tiidn cdng nghd dd dip fltag muc tidu, ydu clu ling effdng cic hinh thtfc diu NSNN tidn tidn. hidn dai (chuydn khoin, ATM..), qua dd giim din vide ndp ngin sich nhi ntfdc bing tiln mit qua NHTM hoic KBNN.
Cin tid'p tuc phdi hdp vdi cic NHTM khic phuc tdt vide truydn dtf Ueu cham hidn nay dd Kho bac kd't xult sd hdu sang Tabmis dtfdc de ding va nhanh chdng, kjp thdi ttong ngiy; Ngin hing Cdng thtfdng nghidn eVitf ning cap chtfdng ttinh in dtfdc tid'ng Viet dd phuc vu td't hdn vide thffc hidn uy nhidm thu.
Ngan hing thffdng mai cin quan tam slp xd'p, bd tii nhin stf dd cdng tic thu thud dtfdc nhanh hdn, tao thuan Idi hdn ntfa cho ddi ttfdng ndp thud; hffdng din nghidp vu cho cin bd thffc hidn cdng tic thu NSNN dip ihig ydu clu nhidm vu, han chd sai sdt giy philn hi khich hing; khd khin cho cdng tic tdng hdp sd Udu, bio cio cfla cic cd quan cd Udn quan; cin md nhidu didm thu de tao thuin Idi cho ngffdi nop, khic phuc tirrdng hdp khich hing tip trung mdt ndi ddng, phii chd ddi lau.
Vide cii cich cdng tie quin 1^ tiiu NSNN theo hffdng phil tiidn cie hinh thtfc thu. nhim ddn giin vl thfl tuc hinh chfnh, giim tiudu tiidi gian vi thfl tuc ndp tiln eho ngtfdi ndp thud li chfl tiiTdng ldn, tiftig ddn vj, tiftig cin bd, cdng chtfc ttong hd tiidng phii nim vtttfg vl f ngMa, muc tidu, npi dung, ydu clu cfla cdng tic td chtfc phdi hdp tiiu NSNN dd hilu rd vi tiitfc hidn dflng; Ting ctfdng cdng tic phdi kdt hdp, ttao ddi thdng tin nhim phit hidn vi cd bidn phip chin ehinh kip thdi ddi vdi nhufng sai sdt hoic thio gd nhubg khd khin, vtfdng mIc ttong qui trinh td chtfc phdi hdp thu NSNN, nhim tao thdm nhidu thu|n ldi cho ngtfdi ndp thud li nhidm vu dit ra ttong thdi gian tdi.B
Thuc hi$n 6h ^n Hi0n h6a thu ng^n s^ch nh^ nudc tr6n dia b^n, tCr th^ng 10/2010 Kho bac Nh^ nadc Qu^ng Binh da tridn khai k9 k^t tho^ thu^n ph6i hop thu NSNN qua c^c Ngan h^ng thadng nnai, chinh thac thuc hi^nta 01/11/2010.
Thu NSNN qua NHTM tai QuSng BTnh:
K^QU&VANHflMGnlNNGII
PHAM V I ¥ F L O N G
N S N ^ i
ua thdi gian thtfc I hidn, ddn nay vide Uitfc hidn thu NSNT^ua cic Ngin hing thtfdng mai dtfdc Kho bac Mf nhidm di cd bin di vio nd ndp; cic didu khoin thoi thuin, ndi dung, nguydn tic thtfc hidn, cic quy trinh kdm theo dtfdc cic bdn Udn quan tuin thfl thtfc hidn; d 22 didm thu (tai Hdi sd Ngin hing thtfdng mai Chi nhinh tinh vi cic Phdng giao dich tiirc tiiudc). C^a 03 tiling (ttf 01/11/2010 ddn 31/01/2011) ttidn khai tiitfc hidn, cic Ngin hing thffdng mai da tiiffc hidn tiiu NSNN;
31.379 mdn (bing 84%). sd tidn: 145 ty ddng (bing 50%) tdng sd tiiu NSNN trdn dia bin cfla cic dem vi KBNN tiitfc hidn uy nhidm tiiu NSNN; btfdc dau mang lai nhfftfg kdt qui tich ctfc ttong vi|c md rdng cic didm tiiu. ndp NSNN; tao thuin ldi cho cic td chtfc. ci nhin thtfc hidn ndp tiiud, ndp phat vi pham hinh chfnh, giim dtfdc eic giao djch, tiianh toin bing tiln mat qua KBNN; tiitfc diy qui trinh hidn dai hda thu NSNN...
Tuy nhidn, tilf tiitfc Uitfc hidn phdi hdp tl NSNN qua Ngin hii thtfdng mai ttdn dia biai niy sinh mdt sd tdn ti vtfdng mIc cin kip tin chin chinh, dd li: vide i chtfc tiitfc hidn tiidng t tuydn truyin bing ntai(
hinh tiitfc (tiidng bio til cic phtfdng tidn tnqd thdng. in td rdi, cic bing^
din tai cic didm tiia..) \ chfl trtfdng uy nhidm Ngi hing thtfdng mai thtfc hie tiiu NSNN. tiiu phat vi pha;
hinh chfnh, chffi dffdc oi nginh Udn quan tham gia 1 tiioi thuin tiidn khai thi hidn diy dfl, kip tiidi \ thtfdng xuydn theo cam U nhidu ddi ttfdng nop vlnd(
cic dda vi Kho bac dl n^
tidn tiiud, ndp phat ATG trong khi mdt sd ddtf vi (Kl bac) khdng tiitfc hidn ih cdn ydu clu ngffdi ndp d(
Ngin hing, cdn de i tffdng ndp di iai nhilu » gfty khd khin cho ngU ndp; vi^c truydn nhin th6i tui dtfng Chung, die bi6t tijdng tin v l ddi tiWu^ ni thud" edn chtfa kip the chtfdng ttinh hidn dai b"
ttiu NSNN tai Kho bac (ci gpi la chtfdng ttinh TC
30
loat ddng chtfa dn djnh, giao didn 'di Hd tiidng TABMIS cdn chim;
lo ldi dtfdng tinyln ndn vide nhan Itf Udu thu ttf Ngin hing v i vide rayin dtt Udu thu cho cd quan Thud cdn chim. nhilu khi bj sai idt; vide td chffe hffdng din nghidp m vi kiem tta, phd'i hdp xtf 1^ cic
>ai sdl ttong qui trinh thffc hidn cfla Kho bac dd'i vdi Ngin hang chffa Jffdc thffdng xuydn; vide thffc hidn tiach toan theo muc luc NSNN tai Ngin hang edn sai sdt ndn khi nhan Iff Udu fliu do Ngan hing tinyln adn Kho bac khdng hach toin dffdc theo bd ma ke't hotp chdo. phSi xiV
gian; do Iffdng khich hang dd'n giao djch ddng, mdl so Ngin hang cdn dd ngffdi ndp tiiud phii chd ddi, cd thdi didm phii chd ddi nhidu gid;
vide giao nhin, quydt toin bidn Iai thu qua 3 cd quan nhff hidn nay cdn chffa hdp I^, vide stf dung Ioai bidn lai in sin, vid't lay lim mil nhilu cdng stfc vi thdi gian cfla cin bd nghidp vu Ngin hing-Kho bac;
vide td chtfc thu tai cic didm Ihu ngoai tru sd cung cdn vtfdng mIc...
Ttf mdt so tdn tai vi vffdng mIc ndu ttdn, trong thdi gian tdi cin tridn khai thffc hidn mdt so ndi dung cdng vide nhff sair
Mot diem uy nhiem thu NSNN qua Ngan hang Thuang mai
VietinBank cua KBNN Hai Phdng Anh Viet Tuan
1^, dilu chinh tffdng ddi phffe tap;
do ttdn mdt bing kd cd nhidu khoan thu vdi cie t^ Id dilu tidt khac nhau, cin bd Ngan hing khdng thffc hidn hach toan cic btft toan ttfdng fllig vdi cic khoan thu ndn mdt sd bang kd chfllig ttf Ngan hang chuyen ddn khdng dilu tidt dffdc cho eic clp ngin sich; mdt sd Ngin hing chi thffc hidn tinyln dtt .Udu fliu NSNN cho Kho bac hing ngiy 01 phidn, khd khan eho Kho pac ttong vide hach toin khoi sd cudi ngiy (theo quy djnh phii W i n 02 phidn/ngiy); Bd Tai
chtfih da cd quy djnh bd ma nganh Tdnh td (flieo tiidng ta 198/2010A'T- I^TC ngiy 08/12/2010) ttdn cic 'chfliig ttf tiiu NSNN nhtftfg chtfdng
^rinh phdi hdp tiiu cfla Ngin hing 'vin chtfa bd ndn sd Udu truyin ddn ' W bac phai didu chinh, mit tiidi
D^i v6ri tat ca cac b^n tham gia ky thoa thuan:
Cin tang ctfdng cic hinh thtfc tuydn truyen vd vide cic Ngan hing tiitfc hidn tiiu NSNN (hi va phit Id rdi v l cic didm giao djch cfla Ngin hang thtfc hidn thu NSNN, quy tiinh tiitfc hidn thu NSNN, thu phat vi pham hinh chfnh..).
Ddi vdi cac NgSn hang:
Cic Ngin hing tiitfc hidn tiiu NSNN phii bd Oi quiy (khu vtfc) tiiu tai Hdi sd Ngan hing vi cic Phdng giao djch tioTe thudc hdp I^, tiiuan tidn; cd bidn htfdng din, bang ghi cic quy tiinh tiiu; bd tri dtf cin bd thtfc hidn cic giao djch v l thu NSNN, tiiu phat vi pham hinh chtfih tai cic didm tiiu, dam bio thuan ldi, an toin vi nhanh chdng
eho ngtfdi nop. Tang ctfdng kidm tta vide chip hinh cic quy Irinh nghidp vu; ling ctfdng vide ddi chidu, phit hidn vi xtf I;^ kip thdi cic sai sdt xiy ra ttong qui trinh thtfc hidn.
Cin bd Ngan hing cin nhin didn bing kd nop thud dd hach toin: nd'u ttdn mdl bing kd cd nhilu khoin thu vdi cic t^ Id dilu tidt khic nhau phii thtfc hidn hach toin nhilu bflt loin, khdng ydu clu NNT lap nhilu bing kd.
Viec tiitfc hidn ihu hd Kho bac khic, cic Ngin hing thtfc hidn theo quy djnh flida tiiuin phdi hdp thu NSNN hoic hach loin vio lii
klioiin tidn gtfi cfla Kho bac lai N{:aii hing vi chuydn chlhig ttf kem bing kd cho Kho bac (khdng nhap vio chtfdng trinh thu NSNN ciia Ngin hing).
Stfa ddi chtfdng trinh thu cua cac Ngan hing vl muc luc ngin sach phfl hdp vdi thay ddi theo quy dinh va thdng nha't vdi chtfdng trinli cfla Kho bac.
Cic Ngin hang bd tii cin bd thyc hidn thu phat an toin giao thong 24/24 gid kd ca ngiy nghi, ngay le, ngiy tdt theo thda thuan ky kdt.
Ddi vcfi cof quan Thue va Kho bac:
Tang ctfdng chi dao cic ddn vj thudc vi trtfe thudc chip hanh cac ndi dung, dieu khoan vi cic quy ttinh theo thoa thuan phd'i hdp thu NSNN; ting ctfdng kidm tta, phd'i hdp vdi cic bdn Udn quan xtf I^ kjp thdi cic vtfdng mIc phit sinh ttong qui trinh thtfc hidn.
Bio cio, dd xult kid'n nghj cic cd quan clp ttdn d Trung tfdng v l cie ldi chtfdng tiinh, dtfdng truyin vi nhtttfg vin dl cdn vtfdng mIc ttong qui tiinh tiitfc hidn dd cd bidn phap xtf 1^ kjp thdi (nhtf vide cho phdp stf dung bidn lai in trtfe tidp ttf cac chtfdng tiinh thu cfla Ngin hing, Kho bac; ning clp chtfdng tiinh hidn dai hoi thu TCS; vide cic Ngin hing thudng mai trtfe tid'p nhin vi quyd't toin bidn lai thu vdi Cd quan Thud tai dja ban..).>
3UAN LV NGAN Q U ? QUdC GIA I S6 108 I 6/2011 31
