{"id":58259,"date":"2026-09-05T17:00:10","date_gmt":"2026-09-05T10:00:10","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=58259"},"modified":"2026-09-05T17:00:10","modified_gmt":"2026-09-05T10:00:10","slug":"thong-tu-130-2025-tt-btc-quy-dinh-he-thong-muc-luc-ngan-sach-nha-nuoc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thong-tu-130-2025-tt-btc-quy-dinh-he-thong-muc-luc-ngan-sach-nha-nuoc\/","title":{"rendered":"Th\u00f4ng t\u01b0 130\/2025\/TT-BTC quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p data-path-to-node=\"0\">B\u00e0i vi\u1ebft n\u00e0y l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn v\u1ec1 <b data-path-to-node=\"0\" data-index-in-node=\"56\">H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (MLNSNN)<\/b> m\u1edbi, ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch <b data-path-to-node=\"0\" data-index-in-node=\"142\">2026<\/b>.<\/p>\n<p data-path-to-node=\"1\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a b\u00e0i vi\u1ebft t\u1eadp trung h\u01b0\u1edbng d\u1eabn 3 v\u1ea5n \u0111\u1ec1 ch\u00ednh:<\/p>\n<ul data-path-to-node=\"2\">\n<li>\n<p data-path-to-node=\"2,0,0\"><b data-path-to-node=\"2,0,0\" data-index-in-node=\"0\">C\u00e1ch ph\u00e2n lo\u1ea1i v\u00e0 m\u00e3 h\u00f3a d\u00f2ng ti\u1ec1n:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch chia nh\u1ecf c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch th\u00e0nh c\u00e1c m\u00e3 s\u1ed1 c\u1ee5 th\u1ec3 \u0111\u1ec3 qu\u1ea3n l\u00fd. V\u00ed d\u1ee5: M\u00e3 <b data-path-to-node=\"2,0,0\" data-index-in-node=\"134\">Ch\u01b0\u01a1ng<\/b> (\u0111\u01a1n v\u1ecb n\u00e0o qu\u1ea3n l\u00fd), <b data-path-to-node=\"2,0,0\" data-index-in-node=\"163\">Lo\u1ea1i \u2013 Kho\u1ea3n<\/b> (chi cho l\u0129nh v\u1ef1c g\u00ec nh\u01b0 Gi\u00e1o d\u1ee5c, Y t\u1ebf), <b data-path-to-node=\"2,0,0\" data-index-in-node=\"218\">M\u1ee5c \u2013 Ti\u1ec3u m\u1ee5c<\/b> (chi ti\u1ec1n v\u00e0o vi\u1ec7c g\u00ec c\u1ee5 th\u1ec3 nh\u01b0 l\u01b0\u01a1ng, v\u0103n ph\u00f2ng ph\u1ea9m).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,1,0\"><b data-path-to-node=\"2,1,0\" data-index-in-node=\"0\">Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n:<\/b> H\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n c\u00e1ch ghi ch\u00e9p m\u00e3 s\u1ed1 v\u00e0o ch\u1ee9ng t\u1eeb, c\u00e1ch x\u1eed l\u00fd khi c\u00e1c c\u01a1 quan s\u00e1p nh\u1eadp ho\u1eb7c khi th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111a m\u1ee5c ti\u00eau.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"2,2,0\"><b data-path-to-node=\"2,2,0\" data-index-in-node=\"0\">Quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n v\u00e0 th\u1eddi gian:<\/b> X\u00e1c \u0111\u1ecbnh r\u00f5 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tu\u00e2n th\u1ee7 (c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) v\u00e0 m\u1ed1c th\u1eddi gian chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u1ec7 th\u1ed1ng c\u0169 sang h\u1ec7 th\u1ed1ng m\u1edbi n\u00e0y.<\/p>\n<\/li>\n<\/ul>\n<h3 id=\"2-chi-tiet-ve-thong-tu-130-2025-tt-btc-quy-dinh-he-thong-muc-luc-ngan-sach-nha-nuoc\">2. Chi ti\u1ebft v\u1ec1 Th\u00f4ng t\u01b0 130\/2025\/TT-BTC quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/h3>\n<h4 id=\"dieu-1-pham-vi-dieu-chinh-va-doi-tuong-ap-dung\"><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi<\/b> \u0111i\u1ec1u<b> ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/h4>\n<p>1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/p>\n<p>Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng trong c\u00f4ng t\u00e1c l\u1eadp d\u1ef1 to\u00e1n; quy\u1ebft \u0111\u1ecbnh, ph\u00e2n b\u1ed5, giao d\u1ef1 to\u00e1n; ch\u1ea5p h\u00e0nh, k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: Ch\u01b0\u01a1ng; Lo\u1ea1i, Kho\u1ea3n; M\u1ee5c, Ti\u1ec3u m\u1ee5c; Ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia; Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; c\u1ea5p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/p>\n<p>a) C\u01a1 quan c\u00f3 nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p;<\/p>\n<p>b) \u0110\u01a1n v\u1ecb d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>c) C\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan.<\/p>\n<h4 id=\"dieu-2-phan-loai-muc-luc-ngan-sach-nha-nuoc-theo-chuong\"><b>\u0110i\u1ec1u 2. Ph\u00e2n lo\u1ea1i m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u201cCh\u01b0\u01a1ng\u201d<\/b><\/h4>\n<p>1. N\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>Ch\u01b0\u01a1ng d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc d\u1ef1a tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ef1c thu\u1ed9c m\u1ed9t c\u1ea5p ch\u00ednh quy\u1ec1n (g\u1ecdi chung l\u00e0 c\u01a1 quan ch\u1ee7 qu\u1ea3n) \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch ri\u00eang. M\u1ed7i c\u1ea5p ng\u00e2n s\u00e1ch b\u1ed1 tr\u00ed m\u1ed9t Ch\u01b0\u01a1ng \u0111\u1eb7c bi\u1ec7t (C\u00e1c quan h\u1ec7 kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch) \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch kh\u00f4ng thu\u1ed9c d\u1ef1 to\u00e1n giao cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c.<\/p>\n<p>2. M\u00e3 s\u1ed1 h\u00f3a n\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) Ch\u01b0\u01a1ng \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 h\u00f3a theo 3 k\u00fd t\u1ef1 theo t\u1eebng c\u1ea5p qu\u1ea3n l\u00fd: \u0110\u1ed1i v\u1edbi c\u01a1 quan \u1edf c\u1ea5p trung \u01b0\u01a1ng, m\u00e3 s\u1ed1 t\u1eeb 001 \u0111\u1ebfn 399; \u0111\u1ed1i v\u1edbi c\u01a1 quan \u1edf c\u1ea5p t\u1ec9nh, m\u00e3 s\u1ed1 t\u1eeb 400 \u0111\u1ebfn 599; \u0111\u1ed1i v\u1edbi c\u01a1 quan c\u1ea5p x\u00e3, m\u00e3 s\u1ed1 t\u1eeb 800 \u0111\u1ebfn 989.<\/p>\n<p>b) C\u00e1ch th\u1ee9c b\u1ed1 tr\u00ed<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u01a1 quan ch\u1ee7 qu\u1ea3n ho\u1eb7c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed m\u00e3 ri\u00eang cho t\u1eebng c\u01a1 quan ch\u1ee7 qu\u1ea3n ho\u1eb7c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf; c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u01a1 quan ch\u1ee7 qu\u1ea3n (ho\u1eb7c thu\u1ed9c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ea5p tr\u00ean) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 Ch\u01b0\u01a1ng c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n (\u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ea5p tr\u00ean).<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u1ed9c l\u1eadp, c\u00f3 c\u00f9ng t\u00ednh ch\u1ea5t \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed m\u00e3 Ch\u01b0\u01a1ng chung cho c\u00e1c \u0111\u01a1n v\u1ecb.<\/p>\n<p>3. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/p>\n<p>a) V\u1ec1 nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng m\u00e3 Ch\u01b0\u01a1ng khi th\u1ef1c hi\u1ec7n s\u00e1p nh\u1eadp c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ef1c thu\u1ed9c c\u00e1c c\u1ea5p ch\u00ednh quy\u1ec1n: Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch b\u1ed9 m\u00e1y h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ef1c thu\u1ed9c m\u1ed9t c\u1ea5p ch\u00ednh quy\u1ec1n s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, trong khi ch\u01b0a c\u00f3 m\u00e3 Ch\u01b0\u01a1ng m\u1edbi cho c\u01a1 quan h\u1ee3p nh\u1ea5t, th\u00ec s\u1eed d\u1ee5ng m\u00e3 Ch\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 t\u1ef7 tr\u1ecdng chi th\u01b0\u1eddng xuy\u00ean l\u1edbn nh\u1ea5t trong t\u1ed5ng s\u1ed1 chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp ho\u1eb7c s\u1eed d\u1ee5ng m\u00e3 Ch\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 t\u00ean \u1edf v\u1ecb tr\u00ed \u0111\u1ea7u ti\u00ean c\u1ee7a t\u00ean \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t, ho\u1eb7c v\u1eabn s\u1eed d\u1ee5ng m\u00e3 Ch\u01b0\u01a1ng ri\u00eang (theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd).<\/p>\n<p>b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n<\/p>\n<p>\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c c\u01a1 quan thu \u1ee7y quy\u1ec1n thu, h\u1ea1ch to\u00e1n theo Ch\u01b0\u01a1ng c\u1ee7a c\u01a1 quan \u1ee7y quy\u1ec1n thu. Ri\u00eang c\u00e1c kho\u1ea3n thu do c\u01a1 quan thu\u1ebf, c\u01a1 quan h\u1ea3i quan \u1ee7y quy\u1ec1n thu h\u1ea1ch to\u00e1n v\u00e0o Ch\u01b0\u01a1ng ng\u01b0\u1eddi n\u1ed9p.<\/p>\n<p>\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng kinh ph\u00ed \u1ee7y quy\u1ec1n c\u1ee7a c\u01a1 quan kh\u00e1c, h\u1ea1ch to\u00e1n theo Ch\u01b0\u01a1ng c\u1ee7a c\u01a1 quan \u1ee7y quy\u1ec1n chi.<\/p>\n<p>c) Khi th\u1ef1c hi\u1ec7n m\u00f4 h\u00ecnh ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb, c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng m\u00e3 Ch\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ef1c thu\u1ed9c m\u1ed9t c\u1ea5p ch\u00ednh quy\u1ec1n.<\/p>\n<p>4. Danh m\u1ee5c m\u00e3 Ch\u01b0\u01a1ng<\/p>\n<p>Danh m\u1ee5c m\u00e3 Ch\u01b0\u01a1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn vi\u1ec7c h\u1ea1ch to\u00e1n m\u00e3 s\u1ed1 Ch\u01b0\u01a1ng tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf t\u1ed5 ch\u1ee9c \u1edf \u0111\u1ecba ph\u01b0\u01a1ng; kh\u00f4ng ban h\u00e0nh m\u00e3 s\u1ed1 kh\u00e1c v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<h4 id=\"dieu-3-phan-loai-muc-luc-ngan-sach-nha-nuoc-theo-loai-khoan\"><b>\u0110i\u1ec1u 3. Ph\u00e2n lo\u1ea1i m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u201cLo\u1ea1i, Kho\u1ea3n\u201d<\/b><\/h4>\n<p>1. N\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) Lo\u1ea1i d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo l\u0129nh v\u1ef1c chi ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 v\u00e0 \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>b) Kho\u1ea3n l\u00e0 ph\u00e2n lo\u1ea1i chi ti\u1ebft c\u1ee7a Lo\u1ea1i, d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n<p>2. M\u00e3 s\u1ed1 h\u00f3a n\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) Lo\u1ea1i \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 h\u00f3a theo 3 k\u00fd t\u1ef1, v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb l\u00e0 s\u1ed1 ch\u1eb5n theo h\u00e0ng ch\u1ee5c.<\/p>\n<p>b) Kho\u1ea3n \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 h\u00f3a theo 3 k\u00fd t\u1ef1, v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb c\u00f3 h\u00e0ng \u0111\u01a1n v\u1ecb t\u1eeb 1 \u0111\u1ebfn 9 li\u1ec1n sau m\u00e3 s\u1ed1 c\u1ee7a t\u1eebng Lo\u1ea1i t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>3. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/p>\n<p>H\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo Lo\u1ea1i, Kho\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t d\u1ef1 \u00e1n c\u00f3 nhi\u1ec1u c\u00f4ng n\u0103ng, c\u0103n c\u1ee9 c\u00f4ng n\u0103ng ch\u00ednh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh Lo\u1ea1i, Kho\u1ea3n ph\u00f9 h\u1ee3p.<\/p>\n<p>Khi h\u1ea1ch to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi h\u1ea1ch to\u00e1n m\u00e3 s\u1ed1 Kho\u1ea3n theo \u0111\u00fang n\u1ed9i dung ph\u00e2n lo\u1ea1i, c\u0103n c\u1ee9 m\u00e3 s\u1ed1 Kho\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ng\u00e2n s\u00e1ch thu\u1ed9c Lo\u1ea1i t\u01b0\u01a1ng \u1ee9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a) Lo\u1ea1i Qu\u1ed1c ph\u00f2ng (k\u00fd hi\u1ec7u 010)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 qu\u1ed1c ph\u00f2ng c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng theo ph\u00e2n c\u1ea5p; kh\u00f4ng g\u1ed3m chi c\u00f4ng t\u00e1c d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ngo\u00e0i l\u1ef1c l\u01b0\u1ee3ng chuy\u00ean tr\u00e1ch c\u1ee7a Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng c\u01a1 quan, \u0111\u01a1n v\u1ecb.<\/p>\n<p>b) Lo\u1ea1i An ninh v\u00e0 tr\u1eadt t\u1ef1 an to\u00e0n x\u00e3 h\u1ed9i (k\u00fd hi\u1ec7u 040)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 an ninh v\u00e0 tr\u1eadt t\u1ef1 an to\u00e0n x\u00e3 h\u1ed9i c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng theo ph\u00e2n c\u1ea5p; kh\u00f4ng g\u1ed3m chi c\u00f4ng t\u00e1c an ninh v\u00e0 tr\u1eadt t\u1ef1 an to\u00e0n x\u00e3 h\u1ed9i t\u1ea1i c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb ngo\u00e0i l\u1ef1c l\u01b0\u1ee3ng chuy\u00ean tr\u00e1ch Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng c\u01a1 quan, \u0111\u01a1n v\u1ecb.<\/p>\n<p>c) Lo\u1ea1i Gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o v\u00e0 d\u1ea1y ngh\u1ec1 (k\u00fd hi\u1ec7u 070)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o v\u00e0 d\u1ea1y ngh\u1ec1, nh\u01b0 sau:<\/p>\n<p>\u2013\u00a0<i>Gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o:<\/i><\/p>\n<p>+ Chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c m\u1ea7m non; gi\u00e1o d\u1ee5c ti\u1ec3u h\u1ecdc; gi\u00e1o d\u1ee5c trung h\u1ecdc c\u01a1 s\u1edf; gi\u00e1o d\u1ee5c trung h\u1ecdc ph\u1ed5 th\u00f4ng; gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean trong c\u00e1c trung t\u00e2m gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u2013 gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean; gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc, ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng nh\u00e2n t\u00e0i \u0111\u1ec3 b\u1ed5 sung ngu\u1ed3n nh\u00e2n l\u1ef1c khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1; \u0111\u00e0o t\u1ea1o kh\u00e1c trong n\u01b0\u1edbc; \u0111\u00e0o t\u1ea1o ngo\u00e0i n\u01b0\u1edbc; \u0111\u00e0o t\u1ea1o l\u1ea1i, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 kh\u00e1c cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c (g\u1ed3m c\u1ea3 \u0111\u00e0o t\u1ea1o n\u01b0\u1edbc ngo\u00e0i); c\u00e1c nhi\u1ec7m v\u1ee5 ph\u1ee5c v\u1ee5 cho gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o kh\u00e1c.<\/p>\n<p>+ Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o bao g\u1ed3m c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o tr\u01b0\u1eddng h\u1ecdc, c\u1ea3i t\u1ea1o c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, nh\u00e0 l\u00e0m vi\u1ec7c, trang thi\u1ebft b\u1ecb h\u1ecdc t\u1eadp; chi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o, S\u1edf Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o, Ph\u00f2ng V\u0103n h\u00f3a \u2013 X\u00e3 h\u1ed9i; \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng, n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u1ec1 khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho \u0111\u1ed9i ng\u0169 nh\u00e2n l\u1ef1c khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 theo Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 Lu\u1eadt Chuy\u1ec3n \u0111\u1ed5i s\u1ed1; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc ph\u00e1t tri\u1ec3n gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o.<\/p>\n<p>\u2013\u00a0<i>Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p:<\/i><\/p>\n<p>+ Chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p c\u1ee7a h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n bao g\u1ed3m c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o tr\u00ecnh \u0111\u1ed9 s\u01a1 c\u1ea5p, tr\u00ecnh \u0111\u1ed9 trung c\u1ea5p, tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo hai h\u00ecnh th\u1ee9c l\u00e0 \u0111\u00e0o t\u1ea1o ch\u00ednh quy v\u00e0 \u0111\u00e0o t\u1ea1o th\u01b0\u1eddng xuy\u00ean.<\/p>\n<p>+ Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p bao g\u1ed3m c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, trang thi\u1ebft b\u1ecb h\u1ecdc ngh\u1ec1; chi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a C\u1ee5c Gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 Gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc ph\u00e1t tri\u1ec3n d\u1ea1y ngh\u1ec1.<\/p>\n<p>d) Lo\u1ea1i Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 (k\u00fd hi\u1ec7u 100)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, S\u1edf Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc, sau \u0111\u1ea1i h\u1ecdc bao g\u1ed3m c\u1ea3 ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng nh\u00e2n t\u00e0i \u0111\u1ec3 b\u1ed5 sung ngu\u1ed3n nh\u00e2n l\u1ef1c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p (tr\u00ecnh \u0111\u1ed9 s\u01a1 c\u1ea5p, trung c\u1ea5p, cao \u0111\u1eb3ng) theo ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p.<\/p>\n<p>\u0111) Lo\u1ea1i Y t\u1ebf, d\u00e2n s\u1ed1 v\u00e0 gia \u0111\u00ecnh (k\u00fd hi\u1ec7u 130)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng y t\u1ebf d\u1ef1 ph\u00f2ng, kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, h\u1ed7 tr\u1ee3 kinh ph\u00ed mua th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc mua ho\u1eb7c h\u1ed7 tr\u1ee3 mua th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 chi v\u1ec7 sinh an to\u00e0n th\u1ef1c ph\u1ea9m, y t\u1ebf kh\u00e1c, d\u00e2n s\u1ed1 v\u00e0 gia \u0111\u00ecnh.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng y t\u1ebf, d\u00e2n s\u1ed1 v\u00e0 gia \u0111\u00ecnh bao g\u1ed3m c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng y t\u1ebf d\u1ef1 ph\u00f2ng, kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, h\u1ed7 tr\u1ee3 kinh ph\u00ed mua th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch, v\u1ec7 sinh an to\u00e0n th\u1ef1c ph\u1ea9m, y t\u1ebf kh\u00e1c, d\u00e2n s\u1ed1 v\u00e0 gia \u0111\u00ecnh.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 Y t\u1ebf, S\u1edf Y t\u1ebf, Ph\u00f2ng V\u0103n h\u00f3a \u2013 X\u00e3 h\u1ed9i; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc \u1ee9ng d\u1ee5ng v\u00e0 ph\u00e1t tri\u1ec3n th\u1ef1c nghi\u1ec7m v\u1ec1 y t\u1ebf v\u00e0 s\u1ee9c kh\u1ecfe con ng\u01b0\u1eddi; chi x\u1eed l\u00fd m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p>e) Lo\u1ea1i V\u0103n h\u00f3a th\u00f4ng tin (k\u00fd hi\u1ec7u 160)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, th\u00f4ng tin, truy\u1ec1n th\u00f4ng, b\u00e1o ch\u00ed.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a th\u00f4ng tin \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c v\u0103n h\u00f3a v\u00e0 th\u00f4ng tin.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a B\u1ed9 V\u0103n h\u00f3a, Th\u1ec3 thao v\u00e0 Du l\u1ecbch, B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, S\u1edf Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7, S\u1edf V\u0103n h\u00f3a, Th\u1ec3 thao v\u00e0 Du l\u1ecbch\/ S\u1edf V\u0103n h\u00f3a \u2013 Th\u1ec3 thao\/ S\u1edf Du l\u1ecbch, Ph\u00f2ng V\u0103n h\u00f3a \u2013 X\u00e3 h\u1ed9i; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng hoa ti\u00eau l\u0129nh v\u1ef1c \u0111\u01b0\u1eddng th\u1ee7y, \u0111\u01b0\u1eddng kh\u00f4ng; h\u1ec7 th\u1ed1ng ph\u00e1t thanh, truy\u1ec1n h\u00ecnh, th\u00f4ng t\u1ea5n; nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; \u0111\u00e0o t\u1ea1o.<\/p>\n<p>g) Lo\u1ea1i Ph\u00e1t thanh, truy\u1ec1n h\u00ecnh, th\u00f4ng t\u1ea5n (k\u00fd hi\u1ec7u 190)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1t thanh, truy\u1ec1n h\u00ecnh, th\u00f4ng t\u1ea5n.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho ho\u1ea1t \u0111\u1ed9ng ph\u00e1t thanh, truy\u1ec1n h\u00ecnh, th\u00f4ng t\u1ea5n.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; Chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u00f4ng ngh\u1ec7.<\/p>\n<p>h) Lo\u1ea1i Th\u1ec3 d\u1ee5c th\u1ec3 thao (k\u00fd hi\u1ec7u 220)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 th\u1ec3 d\u1ee5c th\u1ec3 thao v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 th\u1ec3 d\u1ee5c th\u1ec3 thao; \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u1ec3 thao.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng th\u1ec3 d\u1ee5c th\u1ec3 thao bao g\u1ed3m c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 x\u00e2y d\u1ef1ng, c\u1ea3i t\u1ea1o s\u00e2n v\u1eadn \u0111\u1ed9ng, trung t\u00e2m th\u1ec3 thao, nh\u00e0 thi \u0111\u1ea5u, mua s\u1eafm trang thi\u1ebft b\u1ecb hu\u1ea5n luy\u1ec7n, chi ph\u00ed \u0111\u00e0o t\u1ea1o v\u1eadn \u0111\u1ed9ng vi\u00ean th\u00e0nh t\u00edch cao, chi ph\u00ed h\u1ed7 tr\u1ee3 v\u1eadn \u0111\u1ed9ng vi\u00ean, c\u00e1c ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 li\u00ean quan th\u1ec3 d\u1ee5c th\u1ec3 thao.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i B\u1ed9 V\u0103n h\u00f3a, Th\u1ec3 thao v\u00e0 Du l\u1ecbch, S\u1edf V\u0103n h\u00f3a, Th\u1ec3 thao v\u00e0 Du l\u1ecbch\/ S\u1edf V\u0103n h\u00f3a \u2013 Th\u1ec3 thao\/ S\u1edf Du l\u1ecbch, Ph\u00f2ng V\u0103n h\u00f3a \u2013 X\u00e3 h\u1ed9i; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc ph\u00e1t tri\u1ec3n th\u1ec3 thao.<\/p>\n<p>i) Lo\u1ea1i B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (k\u00fd hi\u1ec7u 250)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra, quan tr\u1eafc v\u00e0 ph\u00e2n t\u00edch m\u00f4i tr\u01b0\u1eddng; x\u1eed l\u00fd ch\u1ea5t th\u1ea3i r\u1eafn, l\u1ecfng, kh\u00ed; b\u1ea3o t\u1ed3n thi\u00ean nhi\u00ean v\u00e0 \u0111a d\u1ea1ng sinh h\u1ecdc; \u1ee9ng ph\u00f3 v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng kh\u00e1c.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng bao g\u1ed3m c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 \u0111i\u1ec1u tra, quan tr\u1eafc v\u00e0 ph\u00e2n t\u00edch m\u00f4i tr\u01b0\u1eddng; x\u1eed l\u00fd ch\u1ea5t th\u1ea3i r\u1eafn, l\u1ecfng, kh\u00ed; b\u1ea3o t\u1ed3n thi\u00ean nhi\u00ean v\u00e0 \u0111a d\u1ea1ng sinh h\u1ecdc; \u1ee9ng ph\u00f3 v\u1edbi bi\u1ebfn \u0111\u1ed5i kh\u00ed h\u1eadu; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng kh\u00e1c.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng, S\u1edf N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng, Ph\u00f2ng Kinh t\u1ebf\/ Ph\u00f2ng Kinh t\u1ebf, H\u1ea1 t\u1ea7ng v\u00e0 \u0110\u00f4 th\u1ecb; chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; chi ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc.<\/p>\n<p>k) Lo\u1ea1i C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf (k\u00fd hi\u1ec7u 280)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m ph\u1ee5c v\u1ee5, h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c c\u00e1c ng\u00e0nh kinh t\u1ebf nh\u01b0 n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y l\u1ee3i, th\u1ee7y s\u1ea3n, c\u00f4ng th\u01b0\u01a1ng, giao th\u00f4ng v\u1eadn t\u1ea3i, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f4ng ngh\u1ec7 s\u1ed1, c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1, du l\u1ecbch, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 tr\u1eef qu\u1ed1c gia, t\u00e0i nguy\u00ean v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf kh\u00e1c.<\/p>\n<p>\u2013 C\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf bao g\u1ed3m chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 ph\u1ee5c v\u1ee5, h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh thu\u1ed9c c\u00e1c ng\u00e0nh kinh t\u1ebf nh\u01b0 n\u00f4ng nghi\u1ec7p, c\u00f4ng th\u01b0\u01a1ng, giao th\u00f4ng v\u1eadn t\u1ea3i, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f4ng ngh\u1ec7 s\u1ed1, c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1, du l\u1ecbch, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 tr\u1eef qu\u1ed1c gia, t\u00e0i nguy\u00ean, c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf kh\u00e1c.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1; chi d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/p>\n<p>l) Lo\u1ea1i Ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u1ee7y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i tr\u1ef1c thu\u1ed9c \u1ee7y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i (k\u00fd hi\u1ec7u 340).<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i tr\u1ef1c thu\u1ed9c \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i tr\u1ef1c thu\u1ed9c \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i; chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc; chi ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf.<\/p>\n<p>m) Lo\u1ea1i B\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i (k\u00fd hi\u1ec7u 370)<\/p>\n<p>\u2013 \u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i bao g\u1ed3m: ch\u00ednh s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng; ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7 v\u00e0 ch\u0103m s\u00f3c tr\u1ebb em; l\u01b0\u01a1ng h\u01b0u v\u00e0 tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho \u0111\u1ed1i t\u01b0\u1ee3ng do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3; ch\u00ednh s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i kh\u00e1c v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/p>\n<p>\u2013 Chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m chi \u0111\u1ea7u t\u01b0 v\u00e0 chi th\u01b0\u1eddng xuy\u00ean cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i: Ch\u00ednh s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng; ho\u1ea1t \u0111\u1ed9ng b\u1ea3o v\u1ec7 v\u00e0 ch\u0103m s\u00f3c tr\u1ebb em; l\u01b0\u01a1ng h\u01b0u v\u00e0 tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho \u0111\u1ed1i t\u01b0\u1ee3ng do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3; ch\u00ednh s\u00e1ch v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i kh\u00e1c v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m: Chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i B\u1ed9 N\u1ed9i v\u1ee5, S\u1edf N\u1ed9i v\u1ee5, Ph\u00f2ng V\u0103n h\u00f3a \u2013 X\u00e3 h\u1ed9i; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o; chi ng\u00e2n s\u00e1ch cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u1ec1 l\u0129nh v\u1ef1c b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i.<\/p>\n<p>n) Lo\u1ea1i T\u00e0i ch\u00ednh v\u00e0 kh\u00e1c (k\u00fd hi\u1ec7u 400)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 kh\u00e1c nh\u01b0 tr\u1ea3 n\u1ee3 l\u00e3i, ph\u00ed v\u00e0 chi kh\u00e1c ti\u1ec1n vay, vi\u1ec7n tr\u1ee3, \u0111\u1ea7u t\u01b0, cho vay c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, b\u1ed5 sung qu\u1ef9 d\u1ef1 tr\u1eef t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>o) Lo\u1ea1i Chuy\u1ec3n giao, chuy\u1ec3n ngu\u1ed3n (k\u00fd hi\u1ec7u 430)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c kho\u1ea3n chuy\u1ec3n giao c\u00e1c c\u1ea5p v\u00e0 chuy\u1ec3n sang n\u0103m sau nh\u01b0 b\u1ed5 sung c\u00e2n \u0111\u1ed1i cho ng\u00e2n s\u00e1ch c\u1ea5p d\u01b0\u1edbi, b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau cho ng\u00e2n s\u00e1ch c\u1ea5p d\u01b0\u1edbi, n\u1ed9p ng\u00e2n s\u00e1ch c\u1ea5p tr\u00ean, chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau, h\u1ed7 tr\u1ee3 \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c theo quy \u0111\u1ecbnh, d\u1ef1 ph\u00f2ng ng\u00e2n s\u00e1ch v\u00e0 nhi\u1ec7m v\u1ee5 chi kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch.<\/p>\n<p>p) Lo\u1ea1i Chi d\u1ef1 tr\u1eef qu\u1ed1c gia (k\u00fd hi\u1ec7u 460)<\/p>\n<p>\u0110\u1ec3 ph\u1ea3n \u00e1nh, h\u1ea1ch to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, h\u00e0ng d\u1ef1 tr\u1eef chi\u1ebfn l\u01b0\u1ee3c; ho\u1ea1t \u0111\u1ed9ng nh\u1eadp, xu\u1ea5t, mua, b\u00e1n, b\u1ea3o qu\u1ea3n, b\u1ea3o v\u1ec7, b\u1ea3o hi\u1ec3m h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia, h\u00e0ng d\u1ef1 tr\u1eef chi\u1ebfn l\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/p>\n<p>Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/p>\n<p>4. Danh m\u1ee5c m\u00e3 Lo\u1ea1i, Kho\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<h4 id=\"dieu-4-phan-loai-muc-luc-ngan-sach-nha-nuoc-theo-muc-va-tieu-muc\"><b>\u0110i\u1ec1u 4. Ph\u00e2n lo\u1ea1i m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u201cM\u1ee5c v\u00e0 Ti\u1ec3u m\u1ee5c\u201d<\/b><\/h4>\n<p>1. N\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) M\u1ee5c d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 n\u1ed9i dung kinh t\u1ebf theo c\u00e1c ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>C\u00e1c M\u1ee5c c\u00f3 t\u00ednh ch\u1ea5t gi\u1ed1ng nhau theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p th\u00e0nh Ti\u1ec3u nh\u00f3m.<\/p>\n<p>C\u00e1c Ti\u1ec3u nh\u00f3m c\u00f3 t\u00ednh ch\u1ea5t gi\u1ed1ng nhau theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p th\u00e0nh Nh\u00f3m.<\/p>\n<p>b) Ti\u1ec3u m\u1ee5c l\u00e0 ph\u00e2n lo\u1ea1i chi ti\u1ebft c\u1ee7a M\u1ee5c, d\u00f9ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc chi ti\u1ebft theo c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd trong t\u1eebng M\u1ee5c.<\/p>\n<p>2. M\u00e3 s\u1ed1 h\u00f3a n\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) M\u1ee5c \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a theo 4 k\u00fd t\u1ef1, v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb l\u00e0 s\u1ed1 ch\u1eb5n theo h\u00e0ng ch\u1ee5c, bao g\u1ed3m M\u1ee5c trong c\u00e2n \u0111\u1ed1i v\u00e0 M\u1ee5c ngo\u00e0i c\u00e2n \u0111\u1ed1i.<\/p>\n<p>\u2013 M\u1ee5c trong c\u00e2n \u0111\u1ed1i bao g\u1ed3m: M\u1ee5c thu, M\u1ee5c chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 M\u1ee5c chuy\u1ec3n ngu\u1ed3n gi\u1eefa c\u00e1c n\u0103m ng\u00e2n s\u00e1ch.<\/p>\n<p>\u2013 M\u1ee5c ngo\u00e0i c\u00e2n \u0111\u1ed1i bao g\u1ed3m: M\u1ee5c vay v\u00e0 tr\u1ea3 n\u1ee3 g\u1ed1c vay c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, M\u1ee5c t\u1ea1m thu v\u00e0 M\u1ee5c t\u1ea1m chi.<\/p>\n<p>b) Ti\u1ec3u m\u1ee5c \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a theo 4 k\u00fd t\u1ef1, v\u1edbi c\u00e1c gi\u00e1 tr\u1ecb c\u00f3 h\u00e0ng \u0111\u01a1n v\u1ecb t\u1eeb 1 \u0111\u1ebfn 9, trong \u0111\u00f3 gi\u00e1 tr\u1ecb 9 cu\u1ed1i c\u00f9ng trong kho\u1ea3ng c\u1ee7a M\u1ee5c d\u00f9ng ch\u1ec9 Ti\u1ec3u m\u1ee5c kh\u00e1c (h\u1ea1ch to\u00e1n khi c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3).<\/p>\n<p>3. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/p>\n<p>Khi h\u1ea1ch to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ch\u1ec9 h\u1ea1ch to\u00e1n m\u00e3 s\u1ed1 Ti\u1ec3u m\u1ee5c theo \u0111\u00fang n\u1ed9i dung kinh t\u1ebf c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch. C\u0103n c\u1ee9 m\u00e3 s\u1ed1 Ti\u1ec3u m\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch thu\u1ed9c M\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung kinh t\u1ebf kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch kh\u00f4ng \u0111\u01b0\u1ee3c chi ti\u1ebft theo Ti\u1ec3u m\u1ee5c th\u00ec h\u1ea1ch to\u00e1n v\u00e0o Ti\u1ec3u m\u1ee5c kh\u00e1c thu\u1ed9c M\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>4. Danh m\u1ee5c m\u00e3 M\u1ee5c, Ti\u1ec3u m\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<h4 id=\"dieu-5-phan-loai-muc-luc-ngan-sach-nha-nuoc-theo-chuong-trinh-muc-tieu-va-du-an-quoc-gia\"><b>\u0110i\u1ec1u 5. Ph\u00e2n lo\u1ea1i m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u201cCh\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia\u201d<\/b><\/h4>\n<p>1. N\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) Ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean c\u01a1 s\u1edf nhi\u1ec7m v\u1ee5 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n qu\u1ed1c gia v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 chi c\u1ea7n theo d\u00f5i ri\u00eang.<\/p>\n<p>b) C\u00e1c nhi\u1ec7m v\u1ee5 chi c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang g\u1ed3m c\u1ea3 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n h\u1ed7 tr\u1ee3 c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 qu\u1ed1c t\u1ebf v\u00e0 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n c\u1ee7a c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh c\u00f3 th\u1eddi gian th\u1ef1c hi\u1ec7n t\u1eeb 5 n\u0103m tr\u1edf l\u00ean, ph\u1ea1m vi th\u1ef1c hi\u1ec7n r\u1ed9ng, kinh ph\u00ed l\u1edbn.<\/p>\n<p>2. M\u00e3 s\u1ed1 h\u00f3a n\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 h\u00f3a theo 5 k\u00fd t\u1ef1, \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed nh\u01b0 sau: NX1X2X3X4.<\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<p>a) N l\u00e0 k\u00fd t\u1ef1 theo d\u00f5i chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia. C\u1ee5 th\u1ec3:<\/p>\n<p>+ N = 1 ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng (bao g\u1ed3m c\u1ea3 ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng).<\/p>\n<p>+ N = 2 ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n c\u1ee7a ng\u00e2n s\u00e1ch c\u1ea5p t\u1ec9nh.<\/p>\n<p>+ N = 4 ph\u1ea3n \u00e1nh ngu\u1ed3n v\u1ed1n c\u1ee7a ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3.<\/p>\n<p>b) X1X2X3X4 l\u00e0 k\u00fd t\u1ef1 theo d\u00f5i c\u00e1c Ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia v\u00e0 c\u00e1c ti\u1ec3u ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia:<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd, h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau do \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh: S\u1edf T\u00e0i ch\u00ednh t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 xu\u1ea5t c\u1ee5 th\u1ec3 (k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng) g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh (Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 c\u1ee5 th\u1ec3 v\u00e0 th\u00f4ng b\u00e1o g\u1eedi \u0111\u1ecba ph\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/p>\n<p>V\u00ed d\u1ee5: D\u1ef1 \u00e1n \u201c\u0110a d\u1ea1ng h\u00f3a sinh k\u1ebf, ph\u00e1t tri\u1ec3n m\u00f4 h\u00ecnh gi\u1ea3m ngh\u00e8o\u201d thu\u1ed9c Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng giai \u0111o\u1ea1n 2021-2025, \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed c\u00e1c ph\u1ea7n v\u1ed1n c\u1ee5 th\u1ec3:<\/p>\n<p>\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng b\u1ed5 sung c\u00f3 m\u1ee5c ti\u00eau cho ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng: ph\u1ea3n \u00e1nh b\u1eb1ng m\u00e3 10472.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n c\u1ee7a ng\u00e2n s\u00e1ch c\u1ea5p t\u1ec9nh: ph\u1ea3n \u00e1nh b\u1eb1ng m\u00e3 20472.<\/p>\n<p>\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n c\u1ee7a ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3: ph\u1ea3n \u00e1nh b\u1eb1ng m\u00e3 40472.<\/p>\n<p>3. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/p>\n<p>a) Khi h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia h\u1ea1ch to\u00e1n chi ti\u1ebft theo ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng, ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng, l\u0129nh v\u1ef1c chi, danh m\u1ee5c nhi\u1ec7m v\u1ee5, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n; c\u0103n c\u1ee9 m\u00e3 s\u1ed1 c\u1ee7a c\u00e1c nhi\u1ec7m v\u1ee5, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a t\u1eebng ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, t\u1ed5ng h\u1ee3p th\u00f4ng tin v\u1ec1 s\u1ed1 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u1ea3 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia th\u00ec kh\u00f4ng h\u1ea1ch to\u00e1n theo m\u00e3 s\u1ed1 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia.<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng b\u1ed1 tr\u00ed ngu\u1ed3n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia do Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n theo m\u00e3 s\u1ed1 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia do Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh (kh\u00f4ng h\u1ea1ch to\u00e1n theo m\u00e3 s\u1ed1 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau do \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh).<\/p>\n<p>4. Danh m\u1ee5c m\u00e3 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau v\u00e0 d\u1ef1 \u00e1n qu\u1ed1c gia \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<h4 id=\"dieu-6-phan-loai-muc-luc-ngan-sach-nha-nuoc-theo-nguon-ngan-sach-nha-nuoc\"><b>\u0110i\u1ec1u 6. Ph\u00e2n lo\u1ea1i m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u201cNgu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d<\/b><\/h4>\n<p>1. N\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 ngu\u1ed3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, \u1ee6y ban nh\u00e2n d\u00e2n giao cho \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n (g\u1ed3m c\u1ea3 b\u1ed5 sung ho\u1eb7c thu h\u1ed3i trong qu\u00e1 tr\u00ecnh \u0111i\u1ec1u h\u00e0nh ng\u00e2n s\u00e1ch) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>2. M\u00e3 s\u1ed1 h\u00f3a n\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a theo 2 k\u00fd t\u1ef1.<\/p>\n<p>C\u00e1c m\u00e3 chi ti\u1ebft c\u1ee7a m\u00e3 ngu\u1ed3n quy \u0111\u1ecbnh t\u1ea1i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng cho H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd Ng\u00e2n s\u00e1ch v\u00e0 nghi\u1ec7p v\u1ee5 Kho b\u1ea1c (TABMIS).<\/p>\n<p>3. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/p>\n<p>Vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang theo t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed, ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0,\u2026 theo Danh m\u1ee5c m\u00e3 ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h4 id=\"dieu-7-phan-loai-muc-luc-ngan-sach-nha-nuoc-theo-cap-ngan-sach-nha-nuoc\"><b>\u0110i\u1ec1u 7. Ph\u00e2n lo\u1ea1i m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u201cC\u1ea5p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\u201d<\/b><\/h4>\n<p>1. N\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) C\u1ea5p ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i d\u1ef1a tr\u00ean c\u01a1 s\u1edf ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho t\u1eebng c\u1ea5p ch\u00ednh quy\u1ec1n \u0111\u1ec3 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>b) C\u1ea5p ng\u00e2n s\u00e1ch bao g\u1ed3m: Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng, ng\u00e2n s\u00e1ch c\u1ea5p t\u1ec9nh, ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3.<\/p>\n<p>2. M\u00e3 s\u1ed1 h\u00f3a n\u1ed9i dung ph\u00e2n lo\u1ea1i<\/p>\n<p>a) Ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng: Quy \u0111\u1ecbnh l\u00e0 s\u1ed1 1.<\/p>\n<p>b) Ng\u00e2n s\u00e1ch c\u1ea5p t\u1ec9nh: Quy \u0111\u1ecbnh l\u00e0 s\u1ed1 2.<\/p>\n<p>c) Ng\u00e2n s\u00e1ch c\u1ea5p x\u00e3: Quy \u0111\u1ecbnh l\u00e0 s\u1ed1 4.<\/p>\n<p>3. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/p>\n<p>a) \u0110\u1ed1i v\u1edbi thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n<p>\u0110\u01a1n v\u1ecb n\u1ed9p kho\u1ea3n thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00f4ng ghi m\u00e3 s\u1ed1 c\u1ea5p ng\u00e2n s\u00e1ch. C\u0103n c\u1ee9 v\u00e0o ch\u1ebf \u0111\u1ed9 ph\u00e2n c\u1ea5p ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n s\u1ed1 thu theo t\u1eebng c\u1ea5p ng\u00e2n s\u00e1ch v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n<p>C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb giao d\u1ef1 to\u00e1n, khi ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ho\u1eb7c l\u1ec7nh chi ti\u1ec1n, ch\u1ee9ng t\u1eeb chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c), ph\u1ea3i ghi r\u00f5 kho\u1ea3n chi thu\u1ed9c ng\u00e2n s\u00e1ch c\u1ea5p n\u00e0o. Tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n m\u00e3 s\u1ed1 chi theo c\u1ea5p ng\u00e2n s\u00e1ch t\u01b0\u01a1ng \u1ee9ng v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h4 id=\"dieu-8-dieu-khoan-thi-hanh\"><b>\u0110i\u1ec1u 8. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/b><\/h4>\n<p>1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026, \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2026.<\/p>\n<p>2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 324\/2016\/TT-BTC ng\u00e0y 21\/12\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 93\/2019\/TT-BTC ng\u00e0y 31\/12\/2019, Th\u00f4ng t\u01b0 s\u1ed1 51\/2022\/TT-BTC ng\u00e0y 11\/08\/2022, Th\u00f4ng t\u01b0 s\u1ed1 84\/2024\/TT-BTC ng\u00e0y 26\/11\/2024 v\u00e0\u00a0\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 41\/2025\/TT-BTC\u00a0ng\u00e0y 16\/6\/2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh; c\u00e1c m\u00e3 ch\u01b0\u01a1ng tr\u00ecnh, m\u1ee5c ti\u00eau, d\u1ef1 \u00e1n do \u0111\u1ecba ph\u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p m\u00e3 s\u1ed1, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/p>\n<h4 id=\"dieu-9-to-chuc-thuc-hien\"><b>\u0110i\u1ec1u 9. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/b><\/h4>\n<p>H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t to\u00e0n qu\u1ed1c.<\/p>\n<p>C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan trung \u01b0\u01a1ng c\u00e1c \u0111o\u00e0n th\u1ec3 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o, tri\u1ec3n khai v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>Gi\u00e1m \u0111\u1ed1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, Ch\u00e1nh V\u0103n ph\u00f2ng B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn v\u00e0 t\u1ed5 ch\u1ee9c thi h\u00e0nh Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn v\u1ec1 H\u1ec7 th\u1ed1ng M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (MLNSNN) m\u1edbi, ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2026. N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a b\u00e0i vi\u1ebft t\u1eadp trung h\u01b0\u1edbng d\u1eabn 3 v\u1ea5n \u0111\u1ec1 ch\u00ednh:&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[977],"ht-kb-tag":[],"class_list":["post-58259","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-chung"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/51"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58259\/revisions"}],"predecessor-version":[{"id":58261,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/58259\/revisions\/58261"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=58259"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=58259"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=58259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}