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CQNG HoA xX HQI CHU NGHIA VI~T NAM

Dqc l~p - Tl}' do - Hanh phuc

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BQTAICHiNH

S6: .266 ~ IBTC-NSNNVIv ti~t kiem 10% chi thirong xuyen

nhAm ki~m ch~ 1<;UIl phat, 6n dinhkinh ta vi mo

IIa N9i, ngay tl~ thdng 02 ndm 2011

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Thirc hien Nghi quyet s6 IIINQ-CP ngay 24/0212011 cua Chinh phu v6mot s6 giai phap chu ySu t~p trung kiSm chS lam phat, 6n dinh kinh t~ vi mo,bao dam an sinh xa hQi trong nam 2011; BQ Tai chinh huang d~n cac BQ, coquan ngang BQ, co quan thuoc Chinh phu, co quan khac 6 Trung irong (sau daygoi t~t la cac BQ, co quan trung uong) va cac tinh, thanh ph6 tnrc thuoc Trungirong (sau day goi t~t la cac dia phirong) thirc hien tiSt kiem them 10% chithirong xuycn nam 2011 (ngoai khoan tiSt kiem 10% chi thuong xuyen d6 taonguon cai each tiSn hrong da giao dAunam) nhu sau:

1. D6i tuong thirc hien tiSt kiem:Cac BQ, co quan Trung uong, Uy ban nhan dan cac cap & dia phuong va

cac co quan, don vi duoc cfrp co tham quyen giao du toan chi thuong xuyenngan sach nha mroc nam 2011 chu dQng s~p xep lai cac nhiem vu chi d6 thuchien tiet kiem them 10% chi thuong xuyen cua 9 thang con lai trong nam 2011nham thuc hien muc tieu kiSm chS lam phat, 6n dinh kinh tS VI mo chi dao cuaChinh phu.

2. Cach thirc xac dinh s6 tiSt kiem them 10% chi thuong xuyen nam 2011 :f)S tao su chu dong cho cac co quan, don vi, BQ Tai chinh huang d~n

each xac dinh s6 tiSt kiem 10% chi thuong xuyen cua 9 thang con lai trong nam2011 nhu sau:

- Cac BQ, co quan ngang BQ, co quan thuoc Chinh phu, coquan khac & Trung uong,- Uy ban nhan dan cac tinh, thanh ph6 true thuoc Trunguong.

a) D6i voi cac BQ, co quan Trung uong:A-(B+C+D+A]

S6 tiSt kiem them 10% chi thuong xuyen = 12 x 9 x 0,1

Trong do:

A: La du toan chi thtrong xuyen nam 2011 da duoc cAp co tham quycn. (kh ~ b ~ d ' hi h' ~ ., , h inh .~ :..giao .. ongoaogom vtoanCls-vng iep cuacaccuangtn muc tieuquoc

gia).

B: La t6ng s6 chi hrong, phu cfip, tien cong va cac khoan chi khac cho connguoi thee ch6 d{>(hoc bong hoc sinh, sinh vien; tien an, tiSn thirong thee ch6d<)quy dinh, tiSn thue chuyen gia; cac khoan phu cfip d~c thu cua tung nganh k6ca bang tien hoac bang hien v~t; ... ).

C: la s6 ti6t kiem 10% chi thirong xuyen dS tao nguon cai each tien hrongda diroc cfip co tham quyen giao.

D: la cac khoan b6 tri trong du toan chi thirong xuyen dS thu h6i kinh phi dairng tnroc.

E: la t6ng s6 cac khoan chi d~c thu khac khong tinh tiSt kiern, g6m:

- Kinh phi hoat d{>ng cua cac co quan dai dien Viet Nam a mroc ngoai(bao g6m ca kinh phi mo them moi cac co quan dai dien thee 1{>trinh da dircccfip co th~m quyen phe duyet);

- Kinh phi tai tro bao, tap chi, xuat ban, chi tro gia;

- Kinh phi d~t hang san xuat phim, d~t hang san pham, dich vu cong ich;

- Chi tir nguon v6n ngoai mroc;

- Kinh phi dao tao, b6i dirong can b{>cong chirc; kinh phi dao t4;1Oluu hocsinh mroc ngoai a Vi~t Nam va dao tao hru hoc sinh Viet Nam a mroc ngoaidien Hiep dinh; kinh phi thuc hien DS an dao tao can b{>khoa hoc ky thuat, canb<)quan ly, ... a mroc ngoai (DS an 322, DS an 165, DS an xu ly no Nga, ... );

- Kinh phi mua sam trang phuc cac nganh; kinh phi thue tru sa;- Kinh phi v6n d6i img, kinh phi dong nien !iSm hoac dong gop cho cac t6

chirc hoac diSn dan quoc tS, kinh phi nop cac loai thue thee quy dinh;

- Kinh phi thuc hien cac nhiem vu hop tac khoa hoc ky thuat voi m<)t s6mroc thee Hiep dinh hoac Nghi dinh thu; ... ;

- Kinh phi thirc hien giai thtrong Nha mroc, giai thirong H6 Chi Minh,Quy giai thirong van hoc nghe thuat;

- Kinh phi thirc hien cac hop d6ng kinh tS, thoa thuan kinh tS co hieu liretnroc 3113/2011 ;

- Cac khoan chi d~c thu cua quoc phong, an ninh, co quan Dang khongtiSt kiem diroc.

b) D6i voi cac tinh, thanh ph6 tnrc thuoc trung irong:

A - (B + C -I- D)S6 ti6t kiem them 10% chi thirong xuyen = 12 x 9 x 0,1

Trong do:

....A: La .du toan .chi thuong xuyen nam 2011 dd ducccapco thfun quyengiao (da loai tnr dir toan chi kinh phi su nghiep cua cac chuang trinh muc tieu

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\i:

quoc gia, chuang trinh 135, chi nhiem vu tro gia tro cuoc va h6 tro true tiep chongiroi dan thuoc he>ngheo vung kho khan).

B: La tfmg s6 chi luong, phu cap, tien cong va chi khac cho con nguoitheo chS de>(h9C bong h9C sinh sinh vien; tiSn an tien thirong theo chS de>quydinh; cac khoan phu c~p d~c thu cua tirng nganh; tro c~p bao tro xa hoi; h6 tromien giam h9C phi, h6 tro chi phi h9C t?P theo Nghi dinh 49/20IOINl)-CP ngay14/5/2010 cua Chinh phu, ... ).

C: La khoan tiSt kiem 10% chi tlurong xuyen dS tao nguon cai each ti6nhrong theo du toan dAu nam.

D: La t6ng s6 cac khoan chi d~c thu khong tinh tiSt kiem, gom:

- Chi d~t hang cung c~p san pham dich vu cong ich.

- Kinh phi mua sam trang phuc cac nganh, dan quan tv v~; kinh phi thuetru sa;

- V6n d6i irng v6n su nghiep cua cac dir an ODA.

- Chi thuc hien chinh sach miSn thu thuy loi phi va chi thuong xuyenmang tinh ch~t xay dung co ban phuc vu nong nghiep, nong then.

- Chi thirong xuyen thirc hien cac chinh sach an sinh xa hoi khac.

3. Quan ly s6 tiSt kiem:

S6 tiSt kiem 10% chi thirong xuyen cua cac Be>, co quan Trung irong vacac dia phuong thuc hien theo huang dftn tai cong van nay diroc gift lai, chuadiroc chi cho cac nhiem vu khac. DSn Quy III nam 2011, can cir tinh hinh thuct~ se xem xet, xu ly s6 tiSt kiem nay theo quyet dinh cua Thu tuong Chinh phuva huang dftn cua Be>Tai chinh.

4. Ra scat, s~p xep, b6 trf lai cac nhiem vu chi thirong xuyen trong phamvi du toan con lai (sau khi da tiSt kiem them 10% chi thirong xuyen):

l)S dam bao hoan thanh cac nhiem vu chuyen mon da diroc giao dAu namtrong dicu kien thuc hien tiSt kiem them 10% chi thirong xuyen theo Nghi quyetcua Chinh phu va quy dinh huang d~n tai Cong van nay, dS nghi cac Be>, coquan Trung uong, Uy ban nhan dan cac c~p chi dao cac co quan, don vi truethuoc, ngan sach c~p duoi thuc hien ra soat, s~p xep, b6 tri lai nhiern vu chithuong xuyen da duoc giao dAu nam, trong do tap- trung ngay vao viec trien khaicac cong viec sau day:

- Tam dung trang bi moi xe 0 to, mua sb tai san co gia tri krn, di6u hoanhiet de>"thiSt bi van phong ....

- Giam t6i da s6 hrong, quy mo va kinh phi chi h<)i nghi, hoi thao, IS hoi,t6ng ket, sa ket, don nhan huan chuang, danh hieu thi dua, ky niem ngay thanh

. l~p ... va cac doan congtactrong va ngoai mroc Slr dung kinhphi NSNN.

.- Thuc .hien tiSt kiemt6i·datrong,viec sir dung dien. mrcc.idienthoai.wan.. , . ...".. ,phong pham, xang dAu.

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- Ngirng cac khoan chi cho cac nhiem vu khac chua thuc SlJ cftp bach, nQidung khong thiet thirc.

5. T6 chirc thuc hien:a) BQ tnrong, Thu tnrong co quan ngang BQ, ca quan thuoc Chinh phu, co

quan khac 6 Trung irong, Chu tich uy ban nhan dan cac tinh, thanh ph6 tnrcthuoc Trung irong xac dinh s6 tiSt kiern them 10% chi thuong xuyen theo huangdfuI neu tai muc 2 cua Cong van nay gui BQ Tai chinh tnroc ngay 15/3/2011 det6ng hop, bao cao Thu tuong Chinh phu.

Cac co quan, don vi diroc giao khoan kinh phi theo cac quyet dinh riengcua Thu nrong Chinh phu (Ngan hang nha mroc, Bao hiSm xa hoi, Dai truyenhinh Viet Nam) xac dinh s6 tiSt kiem 10% chi tlnrong xuyen theo huang dfin taiCong van nay; giri BQ Tai chinh tnroc ngay 15/3/2011 dS t6ng hop, bao cao Thunrong Chinh phu.

Cac co quan, don vi khac duoc giao khoan tv dam bao chi phi hoar dQngthuong xuyen theo cac quyet dinh cua co quan co tham quyen thirc hien tinh tiStkiem va bao cao v8 co quan quan Iy cftp tren t6ng hop bao cao BQ Tai chinh debao cao Thu nrong Chinh phu.

b) Cac BQ, co quan trung irong va cac dia phuong huang dfin viec tietkiern phu hop voi d~c thu va di8u kien thuc tS cua tung co quan, don vi cftpdiroi. Thu tnrong cac co quan don vi 6 trung irong va dia phirong thong bao s6kinh phi tiet kiem cho cac co quan, don vi tnrc thuoc, chi tiSt theo nrng linh VVC

chi (k6 ca cac co quan, don vi hanh chinh da diroc giao co chS tv chu, tv chiutrach nhiem v8 str dung bien che va kinh phi quan ly hanh chinh theo Nghi dinhs6 130/2005IND-CP ngay 17 thang 10 nam 2005 cua Chinh phu, don vi SlJ

nghiep cong l~p duoc giao quyen tir chu, tv chiu trach nhiem v8 thuc hien nhicmvu, t6 chirc bQ may, bien chS va tai chinh theo Nghi dinh s6 43/2006/ND-CPngay 25 thang 4 nam 2006 hoac theo Nghi dinh s6 115/2005/ND-CP ngay 05thang 09 nam 2005 cua Chinh phu); d6ng gui co quan tai chinh, Kho bac nhamroc cling c~p dS quan ly va kiSm soat.

BQ Tai chinh thong bao dS cac co quan, don vi biet va t6 chirc thirc hien.Trong qua trinh thirc hien, neu co virong m~c d8 nghi phan anh v8 BQ Tai chinhdS kip thai nghien CUu, giai quyet.,',

NO'i nh{in:- Nhtr tren;

- VPCP (d~ bao cao Tf'g; cac Pho TTg);- Van phong TU' va cac ban cua Dang;- VPQH, H9i d6ng Dan t9c, cac UB cua QH;- UB Giam sat tai chinh quoc gia;- HDNDcactinh; thanh ph& tnrc thuoc TW; ..- Kho bac nha nurrc;- So' Tili chinh; KBNN cactinh.thanh Vh&tnrc thuoc TW;

- Cac don vi thuoc B9 Tai chinh;

-Luu: VT, VI,! NSNN,

KT. BO TRUONGTHUTRUONG

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