uy ban nhan dan cong hoa xa hoi chu nghia viet nam … · uy ban nhan dan tinh son la cong hoa xa...
TRANSCRIPT
UY BAN NHAN DAN TiNH SON L A
CONG HOA XA HOI CHU NGHIA V I E T NAM Dpc lap - Tur do - Hanh phuc
S6: 323/BC-UBND San La, ngay 20 thang 6 nam 2018
BAO CAO TINH KINH TAI CHINH - NGAN SACH 6 THANG DAU NAM;
NHIEM VU, GIAI PHAP 6 THANG CUOI NAM 2018
PHAN T H L T NHAT TiNH HINH TAI C H I N H - NGAN SACH 6 THANG DAU NAM 2018
Nam 2018, la nam ban le thyc hien cac myc tieu, nhiem vy phat trien kinh te - xa hpi cua ca giai doan 2016-202.0, nam thu hai thyc hien Luat ngan sach nha nuac, nam dau thyc hien ke hoach tai chinh - ngan sach dia phuong 3 nam
•> r \ f
2018-2020. Nhiem vy tai chinh - ngan sach trien khai trong boi canh nen kinh te cua tinh tiep tyc dugc cai thien, tang truong dugc duy tr i , lam phat dugc kiem scat; Ben canh nhung thuan Igi, do anli huong Idio Idian chung cua nen kinh te ca nuoc, mot so doanh nghiep san xuat, tieu thy san pham tiep tyc c6 kho Idian, da anh huong den nhiem vy thu, chi ngan sach tren dia ban.
Dual su lanh dao, chi dao ciia Tinh uy, HDND, UBND tinh, ngay tu nhung ngay dau nam cac cap, cac nganh chu dgng xay dung ke hoach va to trien khai CO hieu qua cac giai phap, thyc hien ke hoach phat trien kinh te. - xa hpi va du toan ngan sach nha nuoc voi quyet tam cao, do do nen kinh te cua tinh dam bao duy tri tang truong, du kien GRDP 6 thang dau nam tang 7,81% so voi cung ky nam 2017; ca cau kinli te chuyen dich theo huong tich cue; trong do: San xuat nong - lam nghiep dat 18,08%; san xuat cong nghiep - xay dung 31,77%; thuang mai - dich vy 45,74%; thue san pham tru trg cap san pham 4,41%; chi so gia tieu dung tang 1,29% so vai cung ky nam trudc, lam phat dugc idem soat, kinh te vT mo tiep tyc on dinh, chinh sach an sinh xa hpi dugc dam bao.
L TiNH H I N H T A I C H I N H - N G A N S A C H 6 T H A N G DAU N A M 2018
1. Thu ngan sach
1.1. Thu ngan sach uac dat: 9.145.023 trieu dong, bang 68,85% so du toan nam da dugc HDND Tinh khoa X I V - ky hgp thu 5 quyet nghi va bdng 134,82% so cung ky nam 2017:
- Thu ngan sach tren dia ban uoc dat: 4.991.993 trieu dong, bang 110,23% so du toan HDND tinh giao va bdng 159,26% so cung ky nam 2017, trong do:
+ Thu ngan sach tren dia ban udc dat 2.100.707 trieu dong, bang 47,75% du toan HDND tinh giao va bdng 126,26% so voi cung ky nam 2017.
+ Thu chuyen nguon ngan sach 2.891.286 trieu dong, tang cao so vai so chuyen ngu6n nam 2016 chuyen sang nam 2017, do nam 2017 thue hien hach toan nguon v6n trai phieu Chinh phu vao can doi chi ngan sach dia phuang, so tien 1.178,241 trieu dong (theo Cong van sS 2172/BTC-KBNN ngay 26/02/2018 cua Bo Tai chinh)
+ Thu bo sung tu ngan sach trung uong uoc dat: 4.153.030 trieu dong, bang 47,38% so du toan HDND tinh giao va bdng 113,75% so voi cung ky nam 2017.
1.2. Danh gia kit qua thu ngan sach
- UBND tinh da bam sat chi dao cua Chinh phu. Bo Tai chinh, Tinh uy, HDND tinh, trien khai thue hien quyet liet cac giai phap thu ngan sach tren dia ban. Thue hien Nghi quyet cua Ban chap hanh Dang bp tinh ve chi tieu thu ngan sach tren dia ban nam 2018, UBND tinli giao chi tieu phdn dau thu 5.000 ty dong (quySt dinh so 875/QD-UBND ngay 21/4/2018) trong do: Thu tiPn su dung dat 1.150 ty ddng; thu thue, phi, le phi: 3.850 ty d6ng.
- Thu ngan sach dia phuong 6 thang dau nam tren dia ban dat Idia ve co ban dam bao tien dp du toan giao va tang 4,04% so cung ky 2017, trong do thu tien su dung dat uoc dat 78,15% du toan HDND tinh giao. Co 9/16 khoan thu, sdc thue uoc dat tren 50% du toan nam nhu: Thu tu khu vuc D N N N dia phuong 59,96%; Thu§ thu nhap ca nlian 59,21%; Thu tien su dung d§t 78,15%; Tien thue dat, thue mat nuoc 66%; Thu6 bao ve moi truong 51,35%; Le phi truoc ba 57,64%; Thu tiPn Idiai thao tai nguyen nuoc 106,36%..., c6 8/12 huyen, thanh pho so thu ngan sach tren dia ban uoc dat tren 50% du toan nam: Thanh pho 64,78%; Mai Son 60,37%; Yen Chau 68,23%; Mpc Chau 54,32%; Phu Yen 164,62%; Bdc Yen 54,41%; Song Ma 95,97%; Quynh Nhai 59,07%.
- Thu ngan sach co ban sat dung vol tinh hinh san xuat kinh doanh cua doanli nghiep, dam bao thu kip thai cac Idioan phat sinh vao ngan sach nha
r r
nuoc; nhung Idio Idian, vuong mac ciia doanh nghiep da dugc cac cap, cac nganh tap trung thao go kip thai. Quy trinli quan ly thu ngan sach, dam bao cac quy dinh cua Luat quan ly thue va cac Luat thue mdi, gan vol thue hien cai each thu tuc hanh chinh trong linh vuc thue, theo huong de cao trach nhiem cua cac doi tugng npp thue, duy tri va to chuc thue hien ke khai thue dien tu. Ty le ke khai thue dien tu ciia cac Doanh nghiep, to chuc dat 96%.
- Cue thue tinh, UBND cac huyen, thanh pho da trien khai thue hien t6t cong tac tuyen truyen, ho trg nguoi npp thue; day manh cac bien phap quan ly thu ngan sach; tang cubng don doc thu cac khoan thue phat sinh. Trien khai De an "Thu, nop thue qua tai khoan cua ca nhan tai cac ngan hang thucmg mat tren dia ban tinh San La doi vai cac ho kinh doanh nop thue khoan ".
- Quan triet chi dao cua Bp Tai chinh, Tinh liy, H D N D tinh UBND tinh xac dinh nhiem vu thu ng thue la nhiem vu trgng tam trong cong tac chi dao, dieu hanh thu ngan sach nam 2018 cua cac cap, cac nganh, da chi dao Cue thu8 tinh, UBND cac huyen, thanh pho, xay dung ke hoach thu ng thue, giao chi tieu thu ng thue cho cac don v i , trien khai dong bp cac giai phap thu ng thue. Hang thang, thue hien phan loai ng, thong bao den doi tugng npp thue so ti8n thuS ng, tien phat va tien cham npp; cong khai thong tin nguoi npp thue co ng thue tren cac phuong tien thong tin dai chung.
- UBND tinh chi dao Cue thue chu dpng phoi hgp voi Tap doan dien luc 7 \ r \
Viet Nam, Tong cong ty dien luc Mien Bac, cac ngan hang, chu dau tu. Ban quan ly du an thu thue phat sinh va thu ng thue. Thue hien cuang che ng thue theo quy dinli cua Luat quan ly thue. Trong 5 thang dau nam da to chuc cuong che 781 luot; trong do: trich tien qua tai ichoan 754 lugt; thong bao hoa don khong con gia tri su dung 26 luot; Cuong che ben thu 3 nam giu tien va tai san 1 lugt, do d6 so ng thue da thue hien thu 5 thang dat 141 ty dong bang 20,8% so ng thue nam 2017 chuyen sang va bang 59,2% so ng thue c6 Icha nang thu. Theo bao cao cua Cue thue tinh tong so tien thu ng thue 6 thang dau nam uoc dat 518,538 ty d6ng tang 16,057 ty d6ng so vdi s6 du ngthu6 31/12/2017. Trong d6:
+ T6ng so ng thui dPn 31/12/2017 la: 502,481 ty ddng, trong do: Ng Iclio thu 155,161 ty dong; Ng co Icha nang thu 238,492 ty dong; Ng tien su dung dat cap giay chung nhan Ian dau 108,827 ty dong ( ng tien cap giay chung nhan quyen su dung dat Idn dau 90,643 ty dong ; Ghi ng tren giay chung nhan quyen su dung dat 5 nam 18,302 ty dong).
t f r X > ,
+ Tong so thue phat sinh tang 6 thang dau nam la 178,508 ty dong, trong do:
+ Tong so ng thue da thu 6 thang dau nam uoc dat 162,451 ty dong ( Thu ng thue 2017 chuyen sang 80,197 ty dong, thu ng thue phat sinh la 81,654 dong).
+ T6ng s6 du ng thue den 30/6/2018 la: 518,538 ty dong tang 16,057 ty dong so voi so du ng thuS 31/12/2017; trong do: N g Icho thu 157,259 ty dong, tang 2,098 ty dOng; N g co kha nang thu 244,012 ty dong, tang 2.520 ty dong; Ng tien su dung dat cap gi4y chung nhan QSDD Ian dau: 117,267 ty dong, tang 8,440 ty dong (ng tien cap giay chung nhan quyen su dung dat Idn ddu 94,620 ty dong; Ghi ng tren gidy chung nhan quyen su dung ddt 5 nam 22,647 ty dong).
- Nguyen nlian so ng thue tang so vol thbi diem 31/12/2017.
+ Hoat dpng san xuat kinh doanh cua mpt so doanh nghiep con khb khan; mpt so doanh nghiep, ca nhan kinh doanh thua 16, pha san, vay ng ngan hang khong tra dung ban, con nhieu trubng hop khong thue hien npp kip thbi cac khoan thue phat sirili va ng thue vao ngan sach nha nuoc, chi8m dung tien thue cua nha nubc.
+ Mpt s6 doanli ngliiep ng thue nhung Idiong the ap dung cac bien phap cuong che do: Doanh nghiep Ichong su dung hoa don; tai cliinh icho khan, khong co tai san, hoac tai san da thP chdp tai cac to chuc tin dung, khong giao dich tai ngan hang.
+ Cong tac tuyen truyen, huong dan npp tien su dung dat khi giao dat, cap giay chung nhan quy6n su dung dat Ian dau con ban che, quy trinh xac dinh hp kho Ichan vP tai chinh chua cu th i , chua IdiuySn Idiich cac hp npp truoc tien ghi ng tien su dung dat dS anh huong chinli sach giam so thue phai npp.
2. Chi ngan sach
2.1. Chi ngan sach dia phuang uac dat: 6.876.814 trieu dong, bang 52,24% du toan HDND tinh giao va bang 136,74% so voi cung ky nam 2017; trong do mpt so Ichoan chi C O ban:
- Chi ddu tu ddu tu phat tridn uoc dat: 806.096 trieu dong, bdng 47,85% du toan va bang 127,67% so cung ky ( nguon von da thong bao sang Kho bac Nha nuac tinh); trong do:
+ Chi xdy dung C O ban uoc dat: 554.016 trieu dong.
+ Chi tu ngu6n thu su dung ddt uoc dat: 108.503 trieu dong.
+ Chi tu ngudn thu SXKT uoc dat: 28.235 trieu dong.
+ Ngu6n v6n khac uoc dat: 70.342 trieu dong.
- Chi thubng xuyen uoc dat 4.756.626 trieu dong, bang 50,53% so du toan va bang 121,17% so vol cung ky nam 2017.
- Chi chuong trinh, nhiem vu muc tieu uoc dat 1.304.672 trieu dong, bang 63,01% so du toan va bdng 284,26% so vol cung ky nam 2017.
2.2. Chi tu chuyen nguon ngan sach nam 2017 chuyen sang nam 2018 udc dat: 2.736.573 trieu d6ng/2.891.286 trieu dong, bdng 94,6% so s6 chuyen nguon (Trong d6: Ngdn sach tinh: 1.845.632 trieu dong; ngdn sach huyen: 845.821 trieu dong; ngdn sachxa: 45.120 trieu dong).
2.3. Danh gia ket qua chi ngdn sach
- Chi ngan sach thue hien theo quy dinh cua Luat Ngan sach nha nude nam 2015, Nghi quyet so 01/NQ-CP ngay 01/01/2018 cua Chinh phu; huong dan cua Bp Tai chinh tai Thong tu s6 132/2017/TT-BTC ngay 15/12/2017 va Cong van so 2850/BTC-QLCS ngay 14/3/2018 cua Bp Tai chinh vh viec huong dan mua sam tai san cong tu nguon ngan sach nha nude nam 2018.
- Cac Sd, nganh va cac huyen, thanh phd xay dimg kd hoach va trien khai thue hien nghiem chi dao ciia Chinh phii. Bp, Nganh Trung uong, Tinh liy, HDND, UBND tinh ve cac nhiem vu, giai phap phat t r i ln kinh te xa hpi va du toan ngan sach nha nude nam 2018, chii dpng ra scat, sdp xep cac nhiem vu chi, triet de tiet kiem cac Idioan chi thudng xuyen. Trien khai sdp xdp, td chuc lai cac don vi su nghiep cong lap, gan vdi Ip trinh dieu chinh gia dich vu cong; ra scat cac loai phi dugc chuyen sang thue hien theo ca ch8 gia do Nha nude dinh gia.
4
- Cac nhiem vu chi ngan sach, dieu hanh theo du toan dugc cap co tham quyen giao va tien dp thue hien cua cac chu dau tu, dan v i su dung ngan sach, dap ung nhu cau kinh phi thue hien nhiem vu phat trien kinh te- xa hpi, quoc phong, an ninh ciia dia phuang va kinh phi thue hien cac chinh sach an sinh xa hpi nliu: Kinh phi tham hoi, tang qua doi tugng chinh sach nhan dip tet Nguyen dan Mau Tuat 2018; kinh phi dien tap khu vuc phong thii khu vuc va phong chong Idiung bo tinh Son La; kinh phi thue hien cac nghi quyet ciia HDND tinh,
r r
kinh phi an ninh, quoc phong, doi ngoai va kinli phi thue hien nhiem vu phat sinh theo chi dao ciia Tinh.
2.4. Danh gia mot so khoan chi ca ban
- Chi xay dung co ban va chuong trinh muc tieu
+ Thue hien diing nguyen tac bo tri von cho cac du an dau tu dii ho so, thu tuc dau tu, phu hgp vol quy hoach, dong thai dinh hoan, gian tien dp trien khai cac dir an dau tu Idiong phu hgp voi quy hoach, hieu qua thap.
+ Viec phan bo va giao ke hoach von dau tu xay dung co ban, tap trung dau tu von cho viing kho Idian; nang cap do thi, dau tu xay dung trii so xa, thanh toan cac cong trinh chuyen tiep, tra ng xay dung co ban, kinh phi ho trg cho nguai CO cong vol each maiig ve nha a... Den nay, toan tinli da co ban Idiac phuc ng xay dung ca ban, hieu qua su dung von dau tu va tai san sau dau tu tung buoc dugc nang cao (nam 2018 bo tri tra ng cho 03 du an, so tien 9 ty dong; bo tri cho 35 du an du kien hoan thanh trong nam 2018, so tien: 116,283 ty dong).
+ Ket qua giai ngan, thanh toan von dau tu: Tong cac nguon von dau tu cong thue hien trong nam 2018 dugc giao 5.182,681 ty dong (trong d6: ke hoach von chuyen nguon nam 2017 sang 2018 la 1.342,252 ty dong; ke hoach von nam 2018 la 3.840,429 ty d6ng). DPn ngay 31/5/2018, giai ngan thanh toan dat 1.732.913 ty dong, bang 36,8% ke hoach von da phan bo chi tiet (cung ky nam 2017 dat 24%). iToc giai ngan ddn ngay 30/6/2018 dat 2.105,531 ty d6ng, bdng 44,7% so von da phan bo chi tiet (6 thang ddu nam 2017 dat 32%)
Mpt so nguon von dau tu cong co tien dp giai ngan dat ket qua Idia, nhu: y r t r r \ t
nguon von bo sung can doi dat 52,7%; von ngan sach tinh chi dau tu phat trien dat 83,4%; nguon von phat trien kinh te - xa hpi cac vung dat 81,2%; h6 trg tai ca cau kinh te nong nghiep va phong chong thien tai, on dinh dai song dan cu 73%; chuang trinh cap dien nong thon, mien niii va hai dao dat 63,2%; chuang trinh muc tieu ho trg dau tu ha tang khu kinh t6 cua khiu , Idiu cong nghe cao, khu cong nghiep va cum cong nghiep, Idiu nong nghiep ung dung cong nghe cao dat 100%; chuang trinh muc tieu dau tu phat trien he thong y t8 dia phuong dat 81,2%; ngan sach Trung uong hO'trg von d6i ung ODA dat 56,1%...
5
+ Tinh hinh Qnyk toan cong trinh hoan thanh: D6n 31/5/2018, toan tinh da phe duyet 89 du an (trong do cap tinh 14 du an cong trinh, cap huyen la 75 du an, cong trinh). Gia tri chu dau tu de nghi tham tra quyet toan 591.042 trieu d6ng; Gia tri quy§t toan: 590.846 trieu dong. Qua cong tac tham tra quyet toan da c4t giam 196 trieu dong (cdp tinh 173 trieu dong; cap huyen 23 trieu dong ). Cac du an, cong trinh hoan thanh da gui ho so quyet toan tai ca quan Tai chi'nh cac cap, dang tham tra quyet toan v6n dau tu: Tong so 113 du an, cong trinh (Cdp tinh: 29 du an, cong trinh; C4p huyen: 84 du an, cong trinh). T6ng gia tri de nghi quyet toan 633.360 trieu dong.
- Chi su nghiep kinh te, moi trubng uac dat 425.017 trieu dong, bang 51,38% dir toan giao, dam bao kinh phi hb trg lam nha b ngubi c6 cong vbi each mang theo Quylt dinh s6 22/QD-TTg cua Thu tubng Chinh phu; kinh phi kien thiet thi chinh, kinh phi thue hien nhiem vu cong ich theo Quyet dinh so 08/2018/QD-UBND ngay 30/3/2018 cua UBND tinh; kinh phi thue hien chinh sach hb trg ddt trbng lua theo Nghi dinli s6 35/ND-CP cua Chinh phu; kinh phi thue hien cac du an quy hoach; kinh phi duy tu bao dubng dubng giao thong; kinh phi thue hien Nghi quyet 115/2015/NQ-HDND ngay 10/9/2015 (nay la Nghi quyet sb 77/2018/NQ-HDND ngay 4/4/2018 cua HDND tinh); kinh phi phong, chbng dich beiili b gia sue, gia cam; kinli phi phbiig, chong chay rung; kinli phi thue hien chinh sach ho trg phat trien san xuat, che bien, tieu thu iibng san, thue pham an toan tren dia ban tinh giai doan 2018 - 2021 theo Nghi quyet 76/2018/NQ-HDND cua HDND tinh;...
- Chi su nghiep giao due - dao tao ubc dat 2.215.340 trieu dbiig, bang 52,46% dy toan: Dam bao kinh phi chi tra tien luong, phu cap cba giao vien; cac khoan chi thiet yen phuc vu cbng tac giang day, hoc tap; kinh phi cung cb ket qua pho cap giao due tibu hoc, trung ligc ca sb va hb trg phb cap giao due THPT; chudn bi tbt cac dieu kien de xet cbng nhan tbt nghiep THCS va tb chuc ky thi tbt nghiep trung hoc phb thbiig nam hgc 2017-2018, gbp phan nang cao ket qua ky thi tbt nghiep cua tinh.
Dam bao kinh phi dao tao, tap huan nghiep vu cho can bb; kinh phi thyc hien chinh sach hb trg hgc sinh ban tru, van chuyen gao; Kinh phi hb trg tre an trua 3, 4 va 5 tubi; kinh phi thyc hien chinh sach dbi vbi cac trubng PTTH vung dac biet khb Idian theo Nghi dinh 116/ND-CP cua chinh phu; kinh phi hb trg ngubi Idiuyet tat; kinh phi boat dong cua Trung tam hgc tap cbng dbng; kinh phi boat dbng va dao tao ciTa Trung tam bbi dubng chinh tri huyen, thanh phb; kinh phi hb trg phy nu, tre em gai hoc chuong trinh xoa mu chii theo Nghi quyet sb 113/2015/NQ-HDND ciia HDND t inl i . . .
- Chi su nghiep y te - phong chbng dich ubc dat 546.253 trieu dbng, bdng 51,18% du toan giao. Dap ling yeu cau nang cao chat lugng kliam, chu'a beiih cho nhan dan, thyc hien cac nhiem vy ve y te du phong; kinh phi mua the bao hiem y te cho ngubi ngheo, ngubi dan too thieu sb, ngubi sbng viing c6 dieu
r 7 /
kien kinh te xa hoi dac biet l<h6 Idian, tre em du'oi 6 tuoi, doi tugng bao trg xa hoi thuoc gia dinh ho can ngheo, nguoi cao tuoi theo quy dinh cua Luat bao hiem y te; kinli phi thue hien chinh sach doi vai can bo y te ban va lib trg tui thubc y te ban; kinh phi mua sam trang thiet bi y te; kinh phi thue hien chuang trinh dan sb ke hoach hoa gia dinh...
- Chi su nghiep Van hoa - The thao va du lich uac dat 52.357 trieu dbng, bang 50,93% du toan giao. Dam bao kinh phi boat dbng cua su nghiep van hoa, the thao va du lich; kinh phi thue hien che do dbi vai huan luyen vien, van dbng vien thanh tich cao; kinh phi tb chuc cbng tac tuyen truyen ky niem cac ngay le ion; Kinh phi hb trg ban van hoa - du lich cbng dbng, kinh phi tb chuc Dai hoi the due, t h i thao tinh San La Ian thu V I I I , . . .
- Chi dam bao xa hoi va an sinh xa hbi uoc dat 246.534 trieu dbng, bang 56,95% du toan giao. Dap ung nhu cau kinh phi thue hien chinh sach dam bao xa hoi, chinh sach bao trg xa hbi theo Nghi dinh sb 67/ND-CP, Nghi dinh sb 13/ND-CP va Nghi dinh 136/ND-CP cua Chinh phu; kinli phi hb trg true t i ip hb ngheo theo Quyit dinh 102/QD-TTg cua Thu tubng Chinh phu; kinh phi hb trg tien dien cho lib ngheo hb can ngheo theo Quyet dinh sb 60/QD-TTg cua Thii tubng Chinh phu; kinh phi thue hien chinh sach phong, chbng ma tuy theo Nghi quybt 69/2017/NQ- HDND va Nghi quyet sb 73/2018/NQ- HDND ciia HDND tinh; kinh phi ho trg cac luc luong dau tranh phong chbng tgi pham ma tuy; kinh phi dieu tri Methadone...
- Chi ngan sach Dang, doan the va quan ly hanh chinh uoc dat 985.634 trieu dbng, bang 51,75% du toan giao.
+ Dap ling kip thai cac khoan chi trong du toan, va nhiem vu phat sinh, phuc vu tbt cbng tac chi dao, dieu hanh va thue hien nhiem vu ciia cac Ca quan Dang, Mat tran To qubc, cac tb chiic doan the, HDND, quan ly nha nuac va ngan sach xa, phuang, thi tran; kinh phi dam bao dieu kien boat dbng ciia HDND cac cdp theo Nghi quyet so 64/2017/NQ-HDND cua HDND tinli; kinh phi tuyen truyen, phb bien giao due phap luat; kinh phi thue hien chinh sach dbi voi nguoi boat dbng khbng chuyen trach, phuong, thi tran; kinh phi tuyen truyen giao duo phap luat, hoa giai a co so theo Nghi quyet sb 102/2014/NQ-HDND ngay 04/12/2014; kinh phi thue hien che do tham hbi, chiic mung dbi vol mot sb dbi tugng do L B M T T Q cap tinh, cap huyen thue hien theo Nghi quyet sb 34/2017/NQ - HDND cua HDND tinh; kinh phi thue hien de an day manh phong trao hgc tap subt dbi trong gia dinh, dbng hg.. .
+ Dam bao du ngubn kinh phi thue hien cai each tien luong theo Nghi dinh sb 72/2018/ND-CP ngay 15/5/2018 cua Chinh phii chi tra kip thai cho can bb, cbng chuc cung vbi chi tra tien luong tu 01/7/2018.
7
- Chi an ninli - quoc phong va doi ngoai uoc dat 185.947 trieu dong, bang 58,78% du toan giao. Dam bao kinh phi quan he doi ngoai hgp tac hiru nghi vol cac tinh B 4 C Lao; kinh phi di§n tap khu vuc phong thu Idiu vuc va phong chong khung b6 tinh Son La; kinh phi mua trang phuc cho luc luong dan quan tu ve theo Nghi dinli s6 03/2016/ND - CP cua Chinh phu; kinh phi mua trang phuc cho luc lugng cong an xa theo Phap lenh Cong an xa; kinh phi chi tra cac khoan phu cap doi voi doi voi dan quan tu ve, Chi buy truang, Chinh tri vien, Cong an xa theo Nghi dinh s6 73/ND-CP cua Chinh phu, kinh phi chuyen hoa dia ban trong diem, phuc tap ve an ninh trat tu theo Nghi quyet 114/2015/NQ- HDND cua HDND tinh; kinh phi thue hien cac nhiem vu dot xuat phat sinh ciia Tinh.
- Chi dam bao an toan giao thong uoc dat 2.359 trieu dong, bang 39,32% du toan giao, bo tri kinh phi thue hien cong tac dam bao an toan giao thong: kinli phi tuyen truyen, tuan tra Idem soat giao thong cho Ban An toan giao thong; Thanh tra giao thong; tram can tai trgng va kinli phi dam bao an toan giao thong tai cac huyen, tlianli pho; sua chua he thong den tin hieu an toan giao thong...
3. Tinh hinh sir dung du phong ngan sach cap tinh
- Du phong ngan sach dia phuang nam 2018 dugc HDND tinli giao 200.130 trieu dong, trong do: Ngan sach tinh 78.536 trieu dong; ngan sach cap huyen 100.210 trieu dong; ngan sach cap xa 21.384 trieu dong. Den 30/6/2018, da su dung 38.324 trieu dong bang 19% du toan giao, trong do: Cap tinh 28.890 trieu dbng; cap huyen 9.434 trieu dbng; cap xa 9.318 trieu dbng. Viec su dung va tam ung ngubn du phong ngan sach thue hien quy dinh cua Luat NSNN nam 2015 va ca che quan ly, dieu hanh ngan sach dia phuang nam 2018.
- Du phong ngan sach chua su dung 161.805 trieu dbng, trong do: Ngan sach tinli 49.646 trieu dong; ngan sach cap huyen 112.159 trieu dbng; sach cap xa 90.891 trieu dong.
4. Tinh hinh thue hien phan bo du- toan ngan sach ngubn von thue hien nhiem vu, muc tieu theo nghj quyet HDND tinh khoa X I V , ky hop thii- 5
- Tbng du toan chua thue hien giao chi tiet theo Nghi quyet sb 62/NQ-HDND ngay 8/12/2017 cua HDND tinh va Quybt dinh sb 3389/QD-LBND ngay 10/12/2017 cua L B N D tinli 2.070.437 trieu dbng ( Thubc nguon ngan sach trung uong hb trg thue hien nhiem vu, muc tieu), trong do: Kinh phi chua thue hien phan bb chi tiet, sb tien 1.664.437 trieu dbng; von nuoc ngoai thue hien ghi thu, ghi chi theo thue te phat sinh 406.000 trieu dbng.
- Dbn 30/6/2018, L B N D tinh da trinli HDND tinh quyet dinh phan bo vbn chi tibt cho cac du an, cbng trinh, so tibn 1.664.437 trieu dong, bing 80,3% ke hoach giao nam 2018, ngubn vbn con lai la von nuac ngoai thue hien ghi thu, ghi chi theo thue te phat sinh.
5. Tinh hinh thue hien cac khoan vay ng chinh quyen dia phuong
Den 10/6/2018, so du ng von vay von tin dung uu dai tai Chi nhanh Ngan hang phat trien tinh la 167.000 trieu dong. Can cu hgp dong vay von va cam ket tra ng vay, tong so ng phai tra nam 2018 la 81.000 ty dbng, da thue hien hoan tra theo dung cam ket.
6. Tinh hinh thue hien phan bb cac khoan bb sung tu'NSTW
- Tbng kinh phi ngan sach trung uong bb sung ngoai du toan cho ngan sach 7 r ^ ' ' ^ /y X
tinh 6 thang dau nam 2018, sb tien 58.230 trieu dbng, de thue hien cac nhiem vu: Kinh phi thue hien De an "Giam thieu tinh trang tao hbn va hbn nhan can huyet
• thbng trong vung dan toe thieu sb giai doan 2015-2025" nam 2017-2018; kinli phi hb trg phu nu thubc hb ngheo la ngubi dan too thieu sb Idii sinh con dung chinh sach nam 2016; kinh phi thue hien nliiem vu do dac, cap giay chung nhan quyen su dung dat va xay dung co so du lieu dat dai nam 2017; kinh phi quan ly bao tri dubng bb dia phuong nam 2018; kinh phi Icliac phuc hau qua ban ban xam iiliap man vu Dbng xuaii nam 2017-2018; kinli phi thue hien chuong trinh qubc gia phong chbng benh lb mbm, long mong giai doan 2016-2020...
- UBND tinh trinh Thuang true HDND tinh phan bb cho cac dbi tugng thu huong, cac huyen, thanh phb 34.066 trieu dbng, bang 58,5% du toan giao bb sung.
\ 7
- Quy trinh giao du toan ngubn kinh phi bb sung tu ngan sach Trung uong, thue hien theo quy dinh cua Luat NSNN nam 2015, cac van ban hubng dan thi hanh va co die quan ly, dieu hanh ngan sach cua tinh, dap ung kip thai nhiem vu chi cua cac cap ngan sach va cac don vi du toan.
- Ngubn kinh phi chua phan bb 24.164 trieu dbng, UBND tinh giao Sb Tai chinh phoi hgp vbi cac Sb, Nganh, L B N D cac huyen, thanh phb lap hb so, xay dung phuong an phan bb, du kien trinh Thubng true HDND tinh phe duyet trong thang 7/2018.
9. Cbng tac quan ly, dieu hanh r 7
- Chi dao cac Sb, nganh, L B N D cac huyen, thanh phb trien Ichai thue hien C O hieu qua cac nhiem vu, giai phap chii yeu chi dao dieu hanh thue hien ke
7 r
hoach phat trien kinh te - xa hbi va du toan ngan sach nha nubc nam 2018 theo Nghi quybt sb 01/NQ-CP ngay 01/01/2018 ciia Chinh phii.
- L B N D tinli xac dinh nhiem vu thu ng thue la nhiem vu trgng tam trong cbng tac chi dao, dieu hanh thu ngan sach nam 2018; ngay 10/12/2017 da ban hanh Quyet dinh sb 3390/QD-LBND ve viec giao chi tieu thu ng thue va giam ng thue nam 2018 cho Cue thub tinh, cac huyen, thanh phb. Chii dbng plibi hgp vbi Tap doan dien luc Viet Nam, Tbng cbng ty Dien luc Mien Bac dam bao ke hoach phat dien ciia Nha may thuy dien Son La nam 2018 va phbi hgp thu ng thue ciia mot sb Nha may thiiy dien tren dia ban.
9
r r r
- UBND tinh chi dao nganh Thue chu dong phoi hgp vol cac cap, cac nganh, UBND cac huyen, thanh pho, trien Ichai thue hien tot Luat quan ly thue va cac Luat thub moi; thue hien cai each thu tuc hanh chinh, doi moi quy trinh hanh thu db cao trach nhiem cua cac doi tugng nop thub: Cac doanh nghiep, hg kinh doanh tu tinh, tu khai, tu nop qua Kho bac nha nuoc, Co quan thub chu ybu thue hien chuc nang huong dan, tu van va hau kibm.
- Ban Thuang vu cac huyen uy, thanh uy co kbt luan, chi dao L B N D cac huyen, thanh ph6 can cu chi dao cua Chinh phu, Tinh liy, HDND, L B N D tinh thue hien giao du toan thu cho Chi cue thue, cac ca quan, don vi , LHBND cac xa, phuong, thi trbn, dong thai xay dung giai phap vb cong tac quan ly thu ngan sach, thu ng thue, xay dung phuang an cu the tang thu cap quybn su dung dat, nang cao chat lugng thu ngan sach trbn dia ban.
- Chi dao cac So, Nganh, L B N D cac huyen, thanh pho tribn Idiai thue hien cong tac tinh gian bibn che, co cau lai dgi ngu can bg cong chuc, vibn chuc theo Nghi quyet so 39-NQ/TW ngay 17/4/2015 cua Bg Chinh tri; Nghi quyet so 18-NQ/TW ngay 25/10/2017 cua Ban chbp hanli trung uong Idioa X l l vb mot so van db ve tibp tuc doi moi, sap xbp to chuc bg may cua he thong chinli tri tinli ggii, boat dgng hieu luc, hieu qua; Nghj quyet s6 19-NQ/TW ngay 25/10/2017 cua Ban clibp hanh trung uong Idioa X l l vb tibp tuc doi moi, he thong to chuc va quan ly, nang cao chat lugng va hieu qua don vi su nghiep, 6 thang dau nam da trinli Ban Thuang vu tinh uy phb duyet db an kien toan, sap xbp cac don vi true thuoc cac Sa, Ban, Nganh cua tinh. L B N D cac huyen, thanh pho da trinh Ban Thubng vu huyen uy, thanh uy phb duyet db an kien toan, sap xbp cac don vi true thugc.
- Cong tac dibu hanh chi NSNN nam 2018 tai cac cap ngan sach thue hien theo quy dinh cua Luat NSNN nam 2015, quy dinh vb quan ly, dibu hanh ngan sach nha nubc nam 2018 theo chi dao cua Bg Tai chinli, dam bao triet db tibt kiem, dung chb do, chinh sach va du toan dugc cap co tham quybn phb duyet; Idibng db xuat ban hanh cac chinh sach, chb do mbi lam tang chi NSNN khi chua c6 ngubn dam bao.
- Cac Sb, nganh, L B N D cac huyen, thanh pho da chii dgng thue hien ra soat sap xbp cac nhiem vu chi, cat giam tbi da cac khoan chi thubng xuybn nhu: Tb chuc hbi nghi, hbi thao, khanh tibt...; tap trung day nhanh tibn db thue hien va giai ngan kb hoach vbn dau tu' cbng nam 2018. Dbng thai, tang cubng cbng tac thanh tra, Idbm tra, kibm toan viec quan ly, sii dung kinh phi ngan sach va tai san cbng.
- Ca quan tai chinh va Kho bac Nha nubc cac cap tang cuang cbng tac quan ly, kibm soat chi NSNN, dam bao chat che, dung chb do; qua db, ky luat tai chinh dugc tang cubng, hieu qua su dung ngan sach nha nubc c6 tibn bb.
- Chu dbng tham muu trinh cap c6 tham quybn can dbi ngubn kinh phi db chi tra cac Idioan chi thibt ybu nhu: Luong, phu cap luong; Trg cap can bb xa, phuong, thi tran, ban, tibu khu va tb dan pho... kinh phi chi dam bao xa hbi; su nghiep giao due - dao tao, su nghiep y tb; cbng tac chbng ma'tuy, an ninli - quoc phong, dbi ngoai va kinh phi thue hien mot sb nhiem vu trgng tam cua tinh.
10
- Chi dao cac Sb, nganh, UBND cac huyen, thanh pho day nhanh tibn do giai ngan ngubn kinh phi thue hien chuang trinh muc tibu quoc gia, chuang trinli muc tibu nam 2017 chuybn nguon sang nam 2018 va nguon vbn dugc giao trong nam 2018; thue hien ra scat Idia nang giai ngan cac ngubn vbn dugc giao
' r t y \ r f
dbn 30/6/2018, trinh cap c6 tham quybn dibu chinh cho phu hgp, han chb tbi da viec dbn chi vao nhung thang cubi nam va chuybn ngubn ngan sach sang nam 2018, khac phuc tinh trang hoan tra ngubn cho ngan sach trung uong.
- Tap trung chi dao cac cap, cac nganli ra scat, thao go khb Idian vuong / \ f t f
mac trong ITnh vuc quan ly dau tu XDCB. Tibp tuc tribn khai thue hien tbt co f 7 ^ \
chb ^Hhanh toan truoc - kiem soat sau" trong thanh toan, giai ngan vbn dau tu XDCB va cac chuong trinh muc tibu. Tang cubng cbng tac thanh tra, kibm tra viec phan bb vbn, quan ly dau tu va quybt toan dau tu.
- Tiep tuc tribn khai thue hien tbt co chb tu chu, tu chiu trach nhiem vb su dung bibn chb va kinh phi dbi vbi 100% co quan quan ly hanh chinh theo Nghi dinh sb 130/2005/ND-CP ngay 17/10/2005, Nghi dinh sb 117/2013/ND-CP ngay 07/10/2013; 733/793 don vi don vi su nghiep cbng lap theo Nghi dinh sb 16/2015/ND-CP ngay 14/2/2015; Nghi dinli sb 141/2016/ND-CP ngay 10/10/2016; Nghi dinh sb 54/2016/ND-CP ngay 14/6/2017 cua Chinh phu, g^n vbi lb trinh thue hien tinh gia su nghiep cbng, timg bubc chuybn tu phuong thue hb trg true tibp cua Nha nubc doi vbi don vi su nghiep cbng sang co chb dat hang; thue hien tot nguybn tac: Dan chu, cbng Idiai, minh bach trong quan ly tai chinh va gbp phbn tiet Idem chi ngan sach, tang thu nhap cho can bb cbng chuc.
- Dbi vbi giao tu chu c§p xa: UBND tinh Quyet dinh so 1109/QD-UBND ngay 16/5/2018 phan cbp cho Chu tich UBND huyen, thanh phb quyet dinh giao thue hien Nghi dinli so 130/2005/ND-CP va Nghi dinh sb 117/2013/ND-CP cua Chinh phb, dbng thai giao Sb Tai chinh, Sb ngi vu hubng dan cac xa, phuang thi tr§n trien Idiai thue hien; Sb Tai chinh da ban hanh hubng dan sb 2027/HD-STC ngay 11/6/2018, vb ca ban dam bao du hanh lang phap ly va ca sb db cac huyen, thanh phb, cac xa, phuang thi tran tribn khai thue hien.
- Tribn Idiai thue hien chuybn dbi don vi su nghiep thanh cbng ty cb phan giai doan 2016-2020 theo Quybt dinh so 22/2015/QD-TTg cua Thu tubng Chinh phu: Da hoan thanh cac bubc xac dinh gia tri tai san cua Trung tam ky tliuat tai nguybn mbi truang, dang tribn khai cac bubc xac dinh gia tri tai san cua Trung tam gibng cay trbng, vat nubi, thuy san.
- Chi dao cac nganh, UBND cac huyen, thanh phb thue hien co hieu qua cbng tac cai each hanli chinh theo chi dao cua Chinh phu, Bb Tai chinh va UBND tinh vbi cac ngi dung ca ban: Cai each thb chb, cai each bb may; dbi mbi, nang cao chat lugng dbi ngu can bb, cbng chuc va cai each tai chinh cbng. Day manh cai each thu tuc hanh chinh gan vol dbi mbi quy trinh giai quybt cbng viec; thue hien tbt khau hieu "Chung tay thue hien tbt cai each thu tuc hanh chinh".
11
- UBND tinh chi dao cac cap ngan sach thue hien cong Idiai du toan ngan sach nam 2018 theo Thong tu s6 343/2016/TT-BTC ngay 30/12/2016 cua Bo Tai chinh; cong Ichai quybt toan ngan sach nam 2017 theo Quybt dinh 192/2p04/QD-TTg ngay 16/12/2004 cua Thii tuong Chinh phii. T6 chuc xet duybt, tham dinh va lap tbng quybt toan ngan sach dia phuang nam 2017 theo Thbng tu sb 137/2017/TT-BTC ngay 25/12/2017 ciia Bb Tai chinh; chuin bi hb so, tai lieu Ichao sat theo ybu chu ciia Thanh tra Bb Tai chinh; cbng tac thue hien cac kien nghi, k i t luan ciia Nha nuoc Khu vuc V l l vb Idem toan ngan sach dia phuang nam 2016 va kibm toan ngan sach dia phuang nam 2015 tra vb truoc.
Ddn/i gid chung, 6 thang d§u nam 2018 mac dii con Ichbng it Ichb Ichan, thach thiic..., dual su lanh dao, chi dao cua Tinh liy, HDND, UBND tinh, su nb luc, phan dhu ciia ca he thing chinh tri tir tinh dbn co so, nhiem vu tai chinh -ngan sach co ban hoan thanh kb hoach giao, cbng tac quan ly thu ngan sach duo'c cac cap cac nganh quan tam, nhat la cac idioan thu tibn sii dung dat, cai each hanh chinh thub dugc day manh; cac can dbi Ion ciia iibii kinh tb dugc dam bao, ky luat, ky cuong v l tai chinh - ngan sach dugc tang cuang, xu ly kip thai cac nhiem vii cap bach phat sinh, gbp phan tich cue vao viec hoan thanh iihibiii vu phat tribn kinli tb - xa hbi, bao dam qubc phong, an ninh va an sinh xa hbi.
II. CONG TAG QUAN L Y GIA VA TAX SAN CONG
1. Cbng tac quan ly gia
- UBND tinh chi dao cac Sd, Nganh, UBND cac huyen, thanh phb tb chuc tribn Idiai thue hien tot Luat gia; Nghi dinh sb 177/2013/ND-CP ngay 14/11/2013 ciia Chinh phii vb quy dinh chi tibt va hubng dan thi hanh mot sb dieu ciia Luat gia; Chi thi sb 48-CT/TTg ngay 27/12/2017 ciia Thii tubng Chinh phii; Chi thi n /CT-UBND ngay 8/12/2017 ciia UBND tinh vb tang cubng cbng tac quan ly, dibu hanli nham binli bn gia ca thi truang, bao dam trat tu an toan xa hbi va dip tbt Nguybn dan Mau Tuat nam 2018; trong do tap trung vao cac ngi dung: Binli bn gia, dang ky gia, kb Idiai gia tham dinh gia; nibm ybt gia; cbng khai gia; thbng tin gia va xay dung cac chinh sach quan ly gia.
- Chi sb gia tibu dung tang 1,29% so vdi ciing ky nam trudc. Co 9/11 nhdm, nganh hang hoa, dich vu tang; trong do nhdm giao due tang cao nhat 8,07%; cac nhdm, nganh hang hoa va dich vu khac cd chi sd gia tang tu 0,81% dbn 5,79%; ribng 2 nhdm hang c6 chi sd gia giam: nhdm hang an va dich vu an uong giam 1,66%; buu chinh vibn thong giam 0,09%; gia ca cac nhdm hang ca ban da dugc kibm scat, do do Idibng cd tac dgng Idn dbn boat dgng san xuat kinh doanh cua doanh nghiep va ddi song nhan dan.
2. Cbng tac quan ly tai san nha nuoc
- Tribn khai thue hien nghibm cac quy dinh vb mua sam, sua chua tai san nha nude theo Quylt dinh so 50/2017/QD-TTg cua Thu tudng Chinh phu. Thong tu sd 58/2015/TT-BTC va Cong van sd 2830/BTC:QLCS ngay 14/3/2018 cua Bg Tai chinh; tai san duoc dau tu, mua sam dugc quan ly, su dung su dung dung muc dich, dap ung ybu cau thue hien nhiem vu cua cac Ca quan, don vi.
12
- Ket qua thyc hien ra soat, sap xep va xu ly xe 6 to phuc vu cong tac thue hien theo dung Quyet dinh s6 32/2015/QD-TTg cua Thu tudng Chinh phu, d in 30/6/2018, UBND tinh da trinh Ban Thudng vu tinh uy, Thudng tryc HDND tinh quyet dinh dieu chuybn 19 xe tir dan v i thira sang don vi thibu, thue hien thanh ly 113 xe. Tong so xe hien cd den 30/6/2018 ia 310 xe (bao gdm ca phuang tibn xe 6 td cua ca quan Ididi Dang).
- Cong tac quan ly, su dung try sd lam viec, nha cong vy cua cac Ca quan, don vi dugc cac cap, cac nganh chu dong tribn ichai thyc hien theo quybt dinh so 09/2007/QD-TTg ngay 19/01/2007 cua Thu tudng Chinh phu, dam bao phu hgp vdi chuc nang nhiem vy va dap ung ybu cau cong tac. Trong 6 thang dau nam 2018 toan tinh da thyc hien sap xep lai try sd ciia 23 co quan, dan vi vdi tong dien tich la 908.838,8m^ dien tich nha 24.622,9 m l
- Chi dao td chuc kibm tra viec tuan thu tibu chuan, dinli muc su dyiig tai san cong trong pham vi nliibiii vy, quyen ban dugc giao, xay dung phuang an sap xbp lai, xir ly tai san cong trbn dia ban theo quy dinh ciia Luat quan ly, su dyng tai san cong, Nghi dinh so 167/2017/ND-CP ngay 31/12/2017 ciia Chinh phii.
III. MOT SO HAN CHE VA NGUYEN NHAN
1. Han che
- Thu ngan sach 6 thang dau nam mac dii tang so vdi ciing ky nam 2017, nhung Idiong dat tibn do du toan HDND, UBND tinh giao, chua tuong xirng vdi tibm nang ciia nbn kinh tb, mot sd idioan thu sac thub dat thap nhat nhu: Thu tu idiu vuc D N N N trung uong 37,8%, Thu tu Idiu vyc doanh nghiep cd von dau tu nude ngoai 36%; Thu Thue CTN va dich vy NQD 38%;, thu tibn su dyng dat tu cap giay chirng nhan Ian dau dat thap.
- Tinh trang ng thub Idn, phat sinh ng thub mdi Idn, cac Idioan thu theo Idbn nghi ciia kibm toan nha nude, thanh kibm tra dac biet la ng thub cua cac doanh nghiep giai thb, pha san va ho bd dia chi kinh doanh chua dugc xir ly diit dibm, dbn 30/6/2018, so ng thub Ididng cd Idia nang thu 157.259 trieu ddng, tarig 2.098 trieu ddng so vdi sd ng thub thdi diem 31/12/2017, tong du ng thub dbn 30/6/2018 chibm 11,6% tdiig thu ngan sach trbn dia ban (trir cac khoan Idid thu, ghi ng trbn giay chirng nhan quybn sir dyng dat, chibm 8,1%).
- Cong tac thanh tra, kibm tra khong dat chi tibu, kb hoach B6 Tai chinh, Tong eye thub giao; chat luong thanh tra, kibm tra con ban chb: 6 thang dau nam mdi thyc hien 25 /48 cuoc thanh tra va 97/290 cugc kibm tra.
- Mot sd huyen tribn Idiai phan bd kb hoach von dau tu xay dung co ban, nguon von bd sung cd myc tibu cham, anh hudng dbn tibn do giai ngan, thanh toan von 6 thang dau nam 2018. Tinh hinh thyc hien va giai ngan thanh toan cac ngudn von dau tu cong nam 2018 da cd nhibu tibn bg so vdi nam 2017 song van con mot so chuang trinh, du an, ngudn von cd tibn do thyc hien chain, giai ngan dat thap nliu: Von chuong trinh myc tibu Quoc gia, von Trai phibu Chinh phu, von ngan sach Trung uong ho trg lam nha d cho ngudi cd cong.
13
- Cong tac xu ly ngan sach cuoi nam 2017, th lm tra, xet duyet va lap bao cao quybt toan ngan sach tai cac huyen, thanh ph6 chat luong con ban chb, thdi gian thue hien keo dai, con tinh trang nop tra ngan sach trung uong ( kinh phi thue hibmdu an ch§t thai bbnli vibn tam than; kinh phi thue hien du an du bi dong vibn. ..)" Cong tac dibu hanh ngan sach tai mot sd don vi du toan, ngan sach cap huyen v^cbp xa con lung tung; quyet toan von dau tu cac du an hoan thanh; thdi gianf chbt lugng tham tra quybt toan; cong tac ban giao va quan ly tai san sau dau tu, hao cao kb Idiai, hach toan tai san chua dugc thue hien kip thdi.
fe: Ddi vdi cac du an d4u gia quyen thub dat: Cac huyen, thanh phd chua quy feiach, giai phong mat bang tao cac Ichu dat cd Igi thb thuong mai db td chuc ddu gia; Mot so dir an tu nhan chuybn nhugng, thub quybn su dung dat, nhan gdpj^dn bang quyen su dung dat db san xuat kinh doanh; theo do, viec phoi hgp hoanjthibn cac ho so giao dat, cho thub dat cua cac td chuc, doanh nghiep con cham-{do vuong mac trong giai phong mat bang...) lam cham tibn do hoan thien ho sdrthii tuc dat dai va tribn Idiai du an cua Chu dau tu.
55-: Viec trien Idiai thue hien cac kbt luan, kibn nghj cua Kibm toan Nha nird^lhanh tra cac cap chua nghibm, chua xu ly dut diem cac ket luan, kien iighi-theo chi dao cua UBND tinh, dbn thang 6/2018 chua xu ly dut dibm cac kbt luanjddeii nghi cua Kiem toan nha nude tu nam 2015 trd ve trudc.
Mot so nganh va cac huyen, thanh phd tribn Idiai giao tu chu cho cac don^^irtheo chi dao cua Chinh phu. Bo Tai chinh con cham; cong tac ra soat, db xua^dham muu sua doi, bd sung hoac ban hanh mdi cac tibu chi, tibu chuan chat lugng, G O chb giam sat, danh gia, kibm dinh chat luong dich vu su nghiep cong; Quy|hoacli mang ludi cac don vi su nghiep cong trong tung ITnh vuc; danh muc diclvvutsu nghiep cong su dung NSNN; dinh muc kinh tb - ky thuat ap dung tror^fcic ITnh vuc dich vu su nghiep cong, lam ca sd ban hanh gia dich vu sir iighifp cong tinh du chi phi con cham theo chi dao cua Chinh phu chua kjp thdi.
y - V\cc chap hanh chb do thong tin bao cao cua cac cap, cac nganh mac du da cd tibn bd so vdi nam trudc, song thong tin chua day dii, chua kip thdi, cong tac du baojchua sat vdi thue tb, va Idia nang thue hien, lam anh hudng dbn ket qua lanh daoUchi dao, dibu hanh ciia UBND tinli.
^N2. Nguyen nhan
% - San xuat kinh doanh ciia mot sd Doanh nghiep gap Idid khan; San lugng dibjisan xuat ciia cac nha may thiiy dien 6 thang d§u nam dat thap (Idioang 35% tlieo-kb hoach); mot so doanh nghiep thi cong cac du an thiiy dien Son La, Hudi Q u ^ g , Nam chibn,... da hoan thanh chuybn dia ban Idiac.
* l - Trong phuong an thu ngan sach nam 2018, xac dinli gia tinh thub GTGT theajnuc gia thue hien nam 2017 (710,74 d/Kwh). Nam 2018, Tap doan Dien luc B^ibt Nam xac dinh lai gia "tinh thub GTGT quy dinh tai Nghi dinh sd 10/2017/ND-CP ngay 9/2/2010 ciia Chinli phii la 613,36 d/Kwh, giam* 97,38 d/kwh da lam anh hudng dbn thu ngan sach.
14
- Mot so doanh nghiep, ho kinli doanh thua 16, pha san, vay ng ngan hang khong tra dung han, con nhieu truang hgp khong thue hien nop kip thai cac khoan thue phat sinh va ng thue vao ngan sach nha nuoc. Cong tac cuong chb ng thub doi vol mot so doanh nghiep ng thub con Idio khan do: Doanh nghiep khong su dung hoa dan; tai chinh kho khan, khong c6 tai san, hoac tai san da thb chap tai cac to chuc tin dung, Idiong giao dich tai ngan hang.
- Cong tac tuybn truybn, huong dan nop tien su dung ddt khi giao ddt, cdp gidy chung n h p quybn su dung ddt Idn dau con han che, quy trinh xac djnh ho ldi6 Idian vb tai chinh chua cu thb, chua khuybn khich cac ho nop truoc tibn ghi ng tibn su dung ddt db huong chinh sach giam so thub phai nop.
- San lugng dien san xudt cua mot so nha may thuy dien Ion 6 thang ddu nam 2018 dat thdp: Cong ty thuy dien Son La dat 28,05% san luong kb hoach; thuy dien Hoa binh dat 36,59% san lugng ke hoach; Thuy dien Hu6i Quang dat 538 trieu kwh bang 33,6% san luong ke hoach. Cac du an thuy dien vua va nho sail lugng dat thdp (tu 19% dbn 63%).
- Cong tac trien Ichai boi thuong giai phong mat bang, dau tu ha tdng tai cac Icliu ddt to chuc ddu gia, xac dinh gia ddt Ichoi diem, to chuc ddu gia ddt cua cac huyen, thanli pho con cham, nhung Iclio Icliaii, vuong mac chua dugc giai
r r r
quybt kip thai; chua thue sir quybt liet trong viec don doc thue hien thue hien iigliTa vu tai chinh Iclii thue hien cdp gidy chung nhan quybn sir dung dat idn ddu, do do da anh huong dbn kbt qua thu ngdn sach 6 thang ddu nam.
- Cong tac lap, thdni dinh, phb duybt du an ddu tu con nhung bdt cap nhat dinh, nhibu du an phai thirc hien dieu chinh, lam cham tien do thue hien; chat luong Idiao sat, du bao con ban chb. Cong tac boi thuong, giai phong mat bang, tai dinh cu mot so du an con cham. Nhibu Chu ddu tu chua quan tdm toi cong tac quybt toan cong trinh hoan thanh, chua kip thoi db xudt cac giai phap thao go Idio Idian, vuong mac trong to chuc thue hien.
- Cong tac hoan thien ho so tam ung, thanh toan cua cac chu ddu tu. Ban quan ly du an con cham. Cong tac thanh tra, kibm tra viec phdn bo von, quan ly ddu tu, quybt toan ddu tu va cong tac giam sat cong dong trong quan ly ddu tu xdy dung ca ban con co mat ban chb.
- Quy dinh cua Chinh phii doi vai tung ITnh vuc su nghiep cong lap chua ban hanh ddy du; Huang ddn ciia cac Bo, Nganh Trung uong chua kip thai db thao go nhung Icho khan vuang mac cho dia phuang trong qua trinh tribn khai, thyc hien doi voi cac ngi dung: he thong tibu chi db danh gia chdt lugng boat dong va muc do hoan thanh nhiem vy cua cac dan v i su nghiep khi dugc giao quybn tu chii; dinh muc kinh tb ky thudt, gia dich vy cong. Do do viec tribn Ichai cac noi dung theo Iclioan 2 dibu 22 Nghi dinh so 16/ND-CP gap nhibu kho khan.
- Su phoi hgp giua cac cdp, cac nganh trong tribn Ichai thyc hien cac nhiem vy phat tribn kinli tb - xa hoi va du toan ngdn sach chua dong bg; so lugng, chdt lugng chua dong bo giua nliibih vy dugc phdn cdp va dpi ngu can bo thyc hien. .
15
PHAN THir HAI NHIEM VU, GIAI PHAP CONG TAG TAI CHINH -
6 THANG CUOI NAM 2018 NGAN SACH
I. NHIEM VU THU - CHI NGAN SACH
1. Nhiem vu chung
- Tap trung trien khai co hieu qua cac giai phap thyc hien co hieu qua cac nhiem vy chu ybu chi dao dieu hanh thyc hien kb hoach phat tribn kinh tb - xa
r r
hoi va dy toan ngan sach nha nuoc nam 2018 theo Nghi quybt so 01/NQ-CP ngay 01/01/2018 cua Chinh phu; tap trung cao thyc hien cac nhom giai phap dibu hanh dy toan ngan sach nha nuoc nam 2018 tich eye, chu dong, chat che, dung quy dinh cua phap luat, siet chat ky cuong, ky luat tai chinh, nang cao hieu qua su dyng kinh phi ngan sach.
- Danh gia sat 6 thang ddu nam, vb thyc hien myc tieu, nhiem vy vb phat trien kinh tb - xa hoi va du toan ngdn sach nha nuoc nam 2018, chdt lugng tang truang, tai co cdu kinh tb, thyc hien cac dot pha ion, cai thien moi truong ddu tu kinh doanh, Iduiybn Idiich Idioi nghiep, cai each hanh chinh, quoc phong, an ninh, cai thien doi song nhan ddn, bao dam an sinh xa hoi va phuc Igi xa hoi...db xay dung giai phap dibu hanh ngan sach 6 thang cuoi nam, phan ddu hoan thanh du toan ngdn sach nam 2018, trong do thu ngdn sach trbn dia ban dat 5.000 ty dong, bdng 112,35% du toan HDND tinh giao, thu tibn su dyng ddt dat 1.150 ty dong bang 192% du toan giao.
- Huy dong cac nguon luc ngdn sach, va cac nguon luc ngoai ngdn sach, db thyc hien tot cac nhiem vy phat tribn kinh tb - xa hgi, an ninh - quoc phong, dam bao cac cdn doi ciia nbn kinh tb; thyc hanh triet db tibt kibm, chong lang phi trong chi ngdn sach, dam bao kinh phi thyc hien tot chinh sach an sinh xa hgi va phiic Igi xa hoi, thyc hien co hieu qua chuang trinh giam ngheo nhanh va bbn vung, chuang trinli xdy dung nong thon moi theo Nghi quybt Dai hgi Dang bg tinh Idn thu X I V .
- Tribn Idiai xdy dung kb hoach phat tribn kinh tb - xa hgi va du toan thu, chi ngan sach dia phuong nam 2019 theo Chi thi s6 13/CT-TTg ngay 24/5/2018 cua Thu tuong Chinh phd; kb hoach tai chinh - ngan sach giai doan 2019-2021 theo Nghi quybt so 25/2016/QH14, Nghi dinh s6 45/2017/ND-CP cua Chinh phii, Thong tu s6 69/2017/TT-BTC ngay 7/7/2017 cua Bo Tai chinh; chi dao cua Tinh uy, HDND tinh; dam bao dung quy dinh cua Luat NSNN nam 2015 va cac van ban huong ddn thyc hien Luat, gop phdn thyc hien tbt nhiem vy phat trien kinh tb - xa hoi, an ninh, qubc phong va dbi ngoai cua dia phuong.
2. Nhiem vu cu the • • •
2.1. Thu ngdn sach 6 thdng cuoi nam phdn ddu dat 7.973.806 trieu dong va ca nam ubc dat: 17.106.984 trieu dong; Trong db:
16
- Thu ngan sach tren dia ban dat tren 2.875.138 trieu dong; voi quyet tam cao, toan tinh phdn dau thu ngdn sach ca nam 2018, dat 5.000.000 trieu dong; tap trung Ichai thac cac nguon thu tir hoat dong san xuat kinli doanh ciia doanh nghiep, thu thue tir Nha may thuy dien Son La va cac ca sa cong nghiep moi di vao san xudt; Thue cong thuang nghiep - dich vu ngoai qu6c doanh; Thue bao ve moi truang va thu tien sir dung ddt...
- Thu bo sung can doi ngan sach Trung uong 5.062.668 trieu dong. Du kien ca nam uac dat 9.295.698 trieu dong.
2.2. Chi ngdn sdch dia phuong 6 thdng cuoi nam uoc dat 8.932.169 trieu dong; uac thirc hien ca nam dat 15.808.983 trieu dong.
I I . G I A I PHAP T R I E N l O l A I T H i r C H I E N
1. Thu ngan sach
1.1. Giai phdp tdng thu ngdn sdch
- Tranh thii su lanh dao, chi dao ciia Cdp uy, Chinli quyen, phoi hop voi cac cdp, cac nganh va cac to chuc chinh tri - xa hoi trien Idiai thirc hien c6 hieu qua chi dao ciia Chinli phii, ciia tinh ve miic tieu, nliiem vii, giai phap to chuc thue hien iiliiem vu phat trien kinh te - xa hoi va dir toan ngdn sach nha nubc nam 2018. Tribn Idiai thue hien tbt Nghi quyet sb 19/2017/NQ-CP ngay 6/2/2017, Nghi quyet sb 35/NQ-CP ngay 16/5/2016 va tribn Idiai Chinh phii dien tu theo Nghi quybt sb 36a/NQ-CP ngay 14/10/2015 ciia Chinh phii.
- Tibp tuc tribn Idiai thue hien cb hieu qua cbng tac tuybn truybn ve Luat quan ly thub, cac luat thub mbi va chii truong cua Tinh uy vb lanh dao cbng tac thu ngdn sach nam 2018. Hang thang Cue thub tinh, Chi cue thub cac huyen, thanli phb thue hien cbng Idiai cac tb chuc, ca nlidn cb y thue chdp hanh tot nghia vu nop thub, va cac tb chuc, ca nhan idibng chdp hanh tot nghia vu thub, ng thue trbn Cong thbng tin dien tu ciia Tbng cue thub, Cbng thbng tin dien tu cua tinh, cac huyen, thanh phb. Cue thub tinh, bao San La, dai phat thanh truybn hinh tinh, dai phat thanh truybn hinh cac huyen, thanh phb.
- Tibp tuc tao mbi trubng thuan Igi cho cac hoat dong ddu tu phat tribn san xudt kinh doanli, ddy manh chuybn dich ca cdu kinh tb, ndng cao hieu qua san
f f f
xudt - kinli doanh trbn dia ban. Kip thbi giai quybt nhung Idib khan, vubng mac, ddy manh cai each thii tuc hanli chinh trong ITnh vuc thu ngdn sach.
- Khai thac cb hieu qua cac ngubn thu mbi: Ra scat cac doanh nghiep cac du an trbn dia ban chua thue hien kb Idiai thub, ybu cdu thue hien viec kb khai theo quy dinh ciia Luat quan ly thub; phoi hgp chat che vbi Tap doan dien luc Viet Nam, Tbng cbng ty Dien luc Mibii Bac db dam bao kb hoach phat dien ciia Nha may thuy dien Son La nam 2018 trbn 10 ty Kwh, thu thub phat sinli ciia cac Nlia may thiiy dien.
- Chi^ dao cac Sb, Nganh, L B N D cac huyen, thanh phb tap trung cao cac giai phap'ddy nhanh tibn do hoan thien hb so thii tuc vb cbng tac thu hbi ddt,' giai phong mat bang, ddu -tu co sb ha tdng tai cac Idiu ddt tb chuc ban ddu gia quybn
17
sir dung ddt, nhdt la cac du an tren dia ban: Thanh pho, Moc chdu, Mai son, Phu yen, Vdn H6 dam bao vugt du toan ve ddt nam 2018, la Idioan thu quan trong de tang dau tu nam 2018.
- Cue thue tinh, UBND cac huyen, thanli pho trien Idiai thue hien c6 hieu qua Quylt dinh so 3390/QD-UBND ngay 10/12/2017 cua UBND tinh ve viec giao chi tieu thu ng time va giam ng thue nam 2018:
+ Thirc hien c6 hieu qua cong tac tuyen truyen, ho trg nguoi nop thue, giai quyet kip thai cac vuong mac cho nguoi nop thue, ddy manh cai each thii tuc hanh chinh trong ITnh virc thue;
+ Phoi hgp vbi cac ban nganh lien quan, cac Ngdn hang thuang mai, Kho bac nha nubc, cac Chii ddu tu, Ban quan ly du an nam bat chinh xac tinh hinh giai ngdn, thanh toan.. .de thirc hien don doc thu hbi ng thue.
+ Thue hien giao chi tieu thu ng thue hang thang; Giao nhiem vu, chi tieu cu the cho tirng Chi cue thue, cac phong true thugc, lanh dao Cue, lanh dao Chi cue. To, dbi time va can bo cong chirc chiu trach nhiem dbn doc, thu hbi, cubng che ng thue. Tb chuc theo doi, giam sat. Idem tra chat die tien do thu ng hang ngay, de thu kip thbi cac khoan thu ng dong thue vao ngdn sach nha nubc, han die toi da phat sinh ng mbi
+ Phbi hop chat che vbi cac co quan chuc nang cua dia phuong, trien khai quyet liet cac bien phap cubng die ng thue theo quy dinh ciia Luat quan ly thue dbi vbi cac to chuc, ca nhdii c6 sb ng thue tu 90 ngay trb len.
+ Giao chi tieu giai trinh trach nhiem cua ngubi dung ddu trong thue hien chi tieu iio' thue.
- Duy tri boat dong Tb cbng tac cua Tinh, Tb cbng tac cua Cue thue tinh va To cong tac cua cac huyen, thanh phb, trien Idiai dbn doc, ddy nhanh tien do giai ngdn cac nguon vbn va thu ngdn sach nam 2018.
- Chi dao Sb Tai nguyen va Mbi trubng, tiep tuc ra scat dien tich ddt da giao cho cac dan vi su nghiep cbng lap, cac doanh nghiep, cac co sb kinh doanh. Kien quyet xTr ly theo quy dinli cua Luat ddt dai cac trubng hop su dung ddt khong dung muc dich, Ichbng sir dung het dien tich dugc giao de tao quy ddt sach tb chuc ban ddu gia, tao ngubn thu cho ngdn sach.
r
1.2. Giai phdp giam no thue
- Cac Ichoan ng Iclib thu
+ Doi vbi trubng hgp bb dia ban: Chi dao Cue thul tinh phi i hgp chat che vbi Tong Cue thue. Cue thue cac tinh, thanh phb truy tim, xac minh thong tin dbi tugng nop thue va tb chuc cubng che ng thul theo quy dinh cua Luat quan ly thul.
+ Dbi vbi trubng hgp pha san: Chi dao Cue thul tinh phbi hop chat vbi cac Co quan tu phap (Toa an. Cue thi hanh an), ra scat k i t qua thi hanh an, quyet dinh dung thi hanh an, tong hgp bao cao Bo Tai chinh, Tong cue thul d l nghi xoa ng thue theo quy dinh cua Luat quan ly.thul.
18
i'T5ri ^ :
- Cac klioan ng co kha nang thu
+ Doi voi truang hgp ng thue duoi 90 ngay: Phbi hgp vbi cac Ban, nganh lien quan, cac Ngan hang thuong mai, Kho bac nha nubc, cac Chu ddu tu. Ban quan ly du an nam bat chinh xac tinh hinh giai ngdn, thanh toan... d l thue hien dbn doc thu hbi ng thue, thue hien trich tu tai khoan t i l n gui cua doi tugng ng thue vao ngdn sach nha nubc.
+ Dbi vbi trubng hop ng thue tren 90 ngay: Phbi hgp chat che vbi cac nganh chuc nang cua dia phuong, trien l<hai quylt liet, cac bien phap cubng chi ng thul theo dung quy dinh cua Luat quan ly thul , Thbng tu sb 215/2013/TT-BTC cua Bb Tai chinh: (1) Trich tie tai khoan cua dot tugng bi cuang che tai Kho bac Nha nuac, to chuc tin dung, yeu cdu phong toa tai khoan; (2) Khdu trie mot phdn tien luang hoac thu nhap; Thong bao hoa don khong cdn gid tri sie dung; (3) Ke bien tai san, bdn ddu gid tai san ke bien theo quy dinh ciia phdp lugt de thu tien ng, tien phat tien cham nop tien thue vao ngdn sdch nha nuoc; (4) Thu tien, tai san khdc cua doi tugng bi cuong che do to chuc, cd nhdn khdc dang giie; (5) Thu hoi gidy chieng nhdn ddng ky kinh doanh, gidy chieng nhdn
f f y
ddng ley doanh nghiep, gidy phep thanh lap va hoat dgng, gidy phep hanh nghe.
- Thu ng tien su dung dat:
+ L B N D cac huyen, thanh phb tuyen truyen, hubng ddn nop tien su dung ddt khi giao ddt, cdp gidy chung nhdn quyen su dung ddt idn ddu, quy dinh cu the quy trinh xac djnh hg khb khan ve tai chinh.
+ Hubng ddn, Idiuyen Ichich cac ho dugc ghi ng tien su dung dat nop trubc ban sb tien duo'c ghi ng de dugc hubng chinh sach giam tien ghi ng theo quy dinh cua Luat ddt dai va hubng ddn tai Thbng tu sb 76/2014/TT-BTC ngay 16/6/2014 cua Bb Tai chinh.
2. Chi ngan sach
- Ra scat, danli gia ket qua thue hien cac nhiem vu phat trien kinli te - xa hgi va du toan ngdn sach nam 2018, da duo'c HDND Tinh quyet nghi. Siet chat ky luat tai chinh - ngdn sach, triet de tiet kiem chi, xu ly kip thbi nhung khb khan, vubng mac trong qua trinh tb chuc thue hien, dam bao cac khoan chi phai dugc giai ngdn, thanh toan va phat huy hieu qua trong 6 thang cubi nam; kien quyet khac phuc tinh trang dbn chi vao cubi nam, ban che viec keo dai thbi gian thue hien cac Idioan von ddu tu, chuang trinh muc tieu, chuyen ngubn sang nam 2019 va tinh trang nop tra ngdn sach cdp tren.
- Trien khai thue hien tbt Luat NSNN nam 2015, cac Nghi quyet cua HDND tinh ve ke hoach phat trien kinh te - xa hgi 5 nam 2016 - 2020, xdy dung ke hoach tai chinh - ngdn sach dia phuong giai doan 2019-2021, trien khai thue hien cb hieu qua ke hoach dau tu cbng trung ban giai doan 2016 - 2020; ddy nhanh tien do giai ngdn ngubn vbn cac chuang trinh trgng diem: Cac chinh sach
, an sinh xa hbi va phuc Igi xa hbi; Chuong trinh hb trg giam ngheo nhanh va b in vung; Chuong trinh xdy dung nbng thbn mbi va cac chuang trinh muc tieu ve y te, giao due - dao tao, van hoa..'.
19
- T r i l n Ichai thyc hien tbt cbng tac quan ly dau tu tu ngubn vbn ngan sach nha nubc theo quy dinli cua Luat dau tu cbng, Nghi quyet sb 40/NQ- CP cua Chinli phu, Chi thi sb 05/CT-TTg ngay 30/4/2017 cua Thu tubng Chinli phu ye tang cubng cac bien phap quan ly ng dong xay dung ca ban thuoc nguon vbn dau tu cong...
- Cac Chu ddu tu chu dong phoi hop vbi cac ca quan quan ly nha nubc trong chi dao thyc hien cbng tac giai phong mat bang, Ididn truong hoan thien cac thu tuc v l cbng tac dau thdu dbi vbi cac dy an Idibi cong mbi de trien Idiai thi cbng; hoan thien ho so thanli toan vbi IClio bac nha nubc Idii cb Idibi lugng nghiem thu.
- Tap trung co cdu lai, thyc hien chuyen dbi don v i sy nghiep thanh cbng ty c6 phan giai doan 2016-2020, theo Quylt dinh sb 22/2015/QD-TTg cua Thu tubng Chinh phu, theo dung tien do, 16 trinh.
3. Cong tac dieu hanh ngan sach
- Tb chuc thyc hien tbt cac Luat thul va nhiem vy thu NSNN nam 2018; han c l i l viec de xudt, ban hanh cac chinh sach mbi lam giam thu ngan sach. Nganli thue phoi hgp chat che vbi cac Sb, nganli, cac huyen, thanh pho theo dbi chat die dien b i l i i cua n l i i kinh t l , nam cliac ngubn thu, chu dong de ra cac giai phap, chi dao quyet liet, lien tyc, chu dong Idiai thac cac ngubn thu nhat la cac dy an trong d i lm dang t r i l i i Idiai dau tu tren dia ban tinh, thu tien cdp quyen Idiai thac tai nguyen nubc de bu dap mot sb Idioan dy bao hyt thu ngdn sach.
- Trien kliai dbng bg Luat NSNN nam 2015, Luat ddu tu cong, Luat xdy f y ' y y
dyng va Luat ddu thdu. Danh gia nang lye thyc hien cua Chu ddu tu, Nha thdu; kien toan, sap xep cac Chu ddu tu. Ban quan ly dy an theo quy dinh cua Chinh phu; hoan thien co che phdn cap quan ly ddu tu; tang cubng cbng tac thanh tra, kiem tra viec phdn bb vbn, quan ly ddu tu va quyet toan ddu tu; thyc hien tot quy che giam sat ddu tu cua cong dbng theo Quyet dinli 80/QD-TTg ngay 18/4/2005 cua Thii tubng Chinh phu.
- Nhiem vy trgng tdm ve tai chinh - ngdn sach nam 2018 va 03 nam 2018-2020 la tang cubng ky luat tai chinli - ngdn sach b tdt ca cac cdp, cac nganli, co quan, don vi ; co cdu lai ngdn sach nha nubc theo hubng an toan, ben vung; ddy nliaiili cai each Idiu vyc sy nghiep cong gan vbi tinh gian bien che; tang cubng quan ly, su dyng tiet Idem, hieu qua cac ngubn lyc ngdn sach nlia nubc gan vbi huy dong toi da cac ngubn lyc ngoai ngdn sach de thue ddy phat t r i ln kinh t l - xa hoi.
- Cdp uy, chinh quyen cac cdp chi dao cac ca quan, dan vi cb lien quan phbi hop chat che vbi co quan thue nam chac ngubn thu, chu dgng de ra cac giai phap, chi dao quyet liet, lien tuc, phdn ddu hoan thanli vugt muc dy toan thu NSNN tu boat dbng san xudt kinh doanh nam 2018 dugc giao tren dia ban va tang tu 12-15% so vbi so thyc hien thu nam 2017. Quylt liet chong tlidt thu, bubn Idu, gian Idn thuang mai, tron thul; tang cubng cbng tac thanh tra, kiem tra thul, ndng ty le sb doanh nghiep dugc thanh tra, k i l n i tra thul trong nam 2018. Tap trung xu ly, thu hbi ng dong thul; phdn dau so ng thul d in ngay 31/12/2018 giam xiiong dubi 5% so vbi sb thyc thu NSNN nam 2018. Don die thu kip thbi
20
cac l<Jioan phai thu theo kien nghi cua ca quan Idem toan, ket luan cua ca quan thanh tra va cac ca quan bao ve phap luat.
- To chuc dieu hanh, quan ly chi NSNN chat che, tiet Idem, dung quy dinh; nang cao hieu qua su dung ngan sach nha nuoc; chi de xuat ban hanh chinh sach lam tang chi ngan sach Idii that su can th i l t va co ngubn dam bao:
+ Cac Sb, nganh, cac huyen, thanh phb thue hien chi ngan sach theo du toan, dung quy dinh cua Luat NSNN nam 2015, Luat Dau tu cbng, Nghi quyet cua HDND tinh, Quyet dinh cua L B N D tinh. Quan ly chat che, dung quy dinh va ban che cac khoan chi chuyen ngubn ngan sach nha nubc; ban che toi da viec ung trubc du toan ngan sach nha nubc nam sau. Thue hien tiet idem triet de cac khoan chi ngan sach nha nubc. Can dbi du ngubn kinh phi de thue hien tang luong C O sb 1.390.000d6ng/thang theo Nghi dinh 72/2018/ND-CP ngay 15/5/2018 cua Chinh phu, tu ngay 01/7/2018.
+ Cac huyen, thanh phb dieu hanh du toan chi trong pham vi du toan duo'c giao va tien do mot sb nguon thu gan lien vbi dir toan chi dau tu phat trien (thu tien su dung dat,...); phan dau tang thu vugt du toan dugc giao. Chu dong su dung dir phong va cac nguon lire hgp phap cua dia phuong de xu ly cac nhiem vu chi phong chbng, Idiac phuc hau qua thien tai, dich benh va cac nhiem vu chi quan trong, cap bach, dot xuat phat sinh theo quy dinh.
- Cac cap, cac nganh, cac chu dau tu tich cue, chu dong trien Ichai thue hien cac chuang trinh, du an da dugc giao ke hoach vbn nam 2018, tap trung day nhanh tien do thue hien dbi vbi ke hoach vbn cac nam trubc dugc phep chuyen nguon va keo dai thbi ban thanh toan sang nam 2018. Kien quyet thu hoi, dieu chinh dbi vbi cac idioan vbn da giao cham trien khai thue hien Idibng ro nguyen nhan, ly do Idibng chinh dang de bb sung, dieu chinh cho cac cbng trinh, du an cb tien do thue hien tot, giai ngan nhanh ke hoach vbn dugc giao.
- Siet chat ky luat, ky cuong tai chinh, day manh thirc hanh tiet kiem, chbng lang phi: Cac Sb, nganh, huyen, thanh phb tang cubng cong tac thanli tra, kiem tra, giam sat tai chinh doi vbi cac cap ngan sach, cac don vi du toan trong ITnh vuc quan ly NSNN, dam bao vice su dung vbn NSNN tiet idem, hieu qua, dung muc dich, cbng khai, minh bach. X u ly day du, kip thbi va nghiem minh theo quy dinh cua phap luat doi vbi nhung ca nhan va tap the vi pham, thue hien cong Idiai ket qua thanh tra, Idem tra, kiem toan va ket qua xu ly.
- Trien khai thue hien tot cbng tac quan ly dau tu tu ngubn vbn ngan sach nha nubc theo Chi thi sb i4/CT-TTg ngay 19/4/2017 cua Thu tubng Chinh phu ve viec tap trung chi dao dieu hanh thue hien nhiem vu tai chinh - NSNN nam 2018 nham day nhanh tien do thue hien cac cbng trinh, du an dau tu xay dung C O ban sbiii dua cbng trinh vao su dung nham nang cao hieu qua cbng tac dau tu XDCB, gbp phan tang trubng kinh te va tang thu cho ngan sach:
+ Dbi vbi ngubn vbn bb tri trong ke hoach nam 2018: Tap trung cac giai phap thao go Idib klian, vubng mac ve hb so, thu tuc dau tu XDCB, giai phong mat bang... day nhanh tien do thbng bao ke hoach vbn trong du toan da giao d§ dam bao ngubn vbn thue hien giai ngan,-thanh toan cho cac cbng trinh, du an da
21
CO ldi6i lugng hoan thanh. Truang hop sau ngay 30/9/2018, cac du an, cong trinh da giao ke hoach von nliung chua thue hien, thue hien thu hoi, dieu chuyen cho cac don vi hoac cac du an Ichac c6 Icha nang giai ngan thanh toan trong nam 2018.
+ D6i vai ngudn von bo sung c6 muc tieu, von thue hien chuong trinh muc tieu nam 2018: Can cu cac nguon von da dugc HDND tinh, UBND tinh phe
r r
duyet; UBND huyen, thanh pho trinh TT HDND huyen, thanh pho phuong an phan bo va giao ke hoach von cho cac chuong trinh, du an; dong thai, thue hien thong bao ke hoach von sang K B N N de thyc hien giai ngan, thanh toan.
+ Tang cuong kiem tra viec phan bo, va kha nang giai ngan, thanh toan nguon von thue hien chuong trinh muc tieu nam 2018 theo cac moc thai gian 30/9 va 31/12/2018. Kien quyet dieu chinh cac nguon von da giao, nhung chua thue hien phan b6; chua t6 chuc trien khai thue hien hoac Idiong thue hien dugc, trong nam 2018. Chu tich UBND cac huyen, thanh pho cac So, nganh dugc giao lam Chu dhu tu va cac Chu dhu tu chiu trach nhiem trubc HDND tinli, UBND tinh ve sb ngubn von nop tra ngan sach.
- Trien khai cong tac quan ly tai sail nha nubc theo quy dinh cua Luat quan ly, su dung tai san cong; thyc hien ra soat trinh cap cb tham quyen phuong an dieu chuyen, sap xep lai try sb lam viec ciia mot sb co quan, don vi dam bao quan ly, Idiai thac, su dyng c6 hieu qua tai san nha nubc dau tu cho cac co quan, hoan thanh phuong an sap xep lai dat dai, tai san cbng cua cac Co quan, don vi theo quy dinli cua Luat quan ly, su dyng tai san cbng, Nghi dinh sb 167/2017/ND-CP ngay 31/12/2017 cua Chinh phii. Tang cubng cong tac thanh tra, kiem tra cong tac dau tu, mua sam, quan ly, su dyng tai san nha nubc tai cac cap ngan sach, cac don vi du toan, clian chinli kip thbi nhung ban che, sal s6t trong cbng tac quan ly, su dyng tai san nha nubc.
- Tb chuc trien Idiai thyc hien cb hieu qua cac de an kien toan, sap xep cac don vi true thuoc cac Sb, Ban, Nganh ciia tinh, UBND cac huyen, thanh phb theo Nghi quyet sb 18-NQ/TW ngay 25/10/2017 va Nghj quyet sb 19-NQ/TW ngay 25/10/2017 ciia Ban chap hanh trung uong khoa X I I .
- Thyc hanh triet de tiet idem trong su dyng kinh phi chi thubng xuyen ciia cac co quan, don v i ; tiet kiem chi trong tb chuc hgi nghj, hbi thao; cu can bo di cbng tac; tiep khacli, khanh tiet; su dyng dien, nubc, van phong pham... Thyc hien quan ly chat che doan ra, doan vao theo du toan dugc phe duyet tu dau nam, chi bb sung Idii cb nhiem vy dot xuat da dugc cap cb tham quyen phe duyet. Tang cubng tb chuc hop true tuyen trong chi dao dieu hanh de tiet Idem chi phi tb chuc hgp... (tru cac cube hop theo chi dao ciia cap cb th4m quyen).
- Thyc hien quan ly, dieu hanh gia cac mat hang Nha nubc con dinh gia, cac mat hang thubc dien binh bn gia, cac hang hoa, dich vy thiet yeu (xang ddu, dien, dich vy su nghiep cong,...) theo co che thi tmbng cb su d i lu t i l t ciia Nlia nubc, phu hop vbi myc tieu kiem soat lam phat nam 2018. Tr i ln Idiai thyc hien mot so loai phi, le phi sang gia djch vy theo quy dinh ciia Chinh phii, theo phuang cham phu hgp vbi ca che thi trubng va dam bao nguyen tic bu dip chi phi san xuit kinli doanh hop ly, phu hop vbi mat bdng gia thi tnrbng, thu hiit cac thanh phan Idnh t l
22
tham gia cung ung dich vu cong, giam ganh nang cho ngan sach nha nuoc. Tang cubng kiem tra, thanh tra, kien quyet xu ly cac hanh vi vi pham phap luat v l gia. Chu dong phong chbng, phat hien va xu ly nghiem nan bubn lau, gian Ian thuong mai va san xuat kinh doanh hang gia, dam bao bn dinh thi trubng.
- Thue hien tbt ca che tir chu, tu chiu trach nhiem v l su dung bien chi va kinh phi quan ly hanh chinh theo Nghi dinh sb 130/2005/ND-CP ngay 17/10/2005, Nghi dinh sb 117/2013/ND-CP ngay 07/10/2013 cua Chinh phu.
- Tiep tuc xay dimg, hoan thien co che boat dong tu chu cua don vi su nghiep cbng lap trong timg ITnh virc gan vbi thue day 16 trinh tinh gia dich vu su nghiep cbng theo cac Nghi dinh cua Chinh phu: Nghi "dinh 16/2015/ND-CP ngay 14/2/2015; Nghi dinh so 141/2016/ND-CP ngay 10/10/2016; Nghi dinli so 54/2016/ND-CP ngay 14/6/2017. Khuyen khich cac don vi su nghiep cbng lap cb ngubn thu su nghiep chuyen dbi them 10% sb lugng vien chuc sang ca che tu chu, tu chiu trach nhiem va xa hoi hoa, tra luong tu ngubn thu su nghiep. Tap trung hoan thanh viec xay dung, trinh cap cb tham quyen ban hanh danh muc dich vii su nghiep cbng su
, dung ngan sach nha nubc, thuoc ITnh vuc quan ly; quy hoach mang lubi cac don vi su nghiep cbng lap cung ung dich vii sir nghiep cbng, xay dimg dinh muc kinh te - ky thuat ap dung trong cac dich vu sir nghiep cbng do nha nubc quan ly.
- Tang cubng cbng tac thanh tra, idem tra theo ke hoach; trong do chu trong thanh tra den cac ITnh vuc quan ly, su dung tien, tai san Nha nubc; dau tu cong; Dat dai, tai nguyen thien nhien, Idioang san, cac cbng trinh, dir an, cac co quan, don vi su dung ngan sach; dac biet la thue hien thang tra, idem tra trach nhiem cua thu trubng ca quan, dan v i trong thue hien nhiem vu dugc giao.
- Day manh tuyen truyen ve thirc hanh tiet Idem, chbng lang phi gan vbi viec hoc tap va lam theo tam guong dao due Hb Chi Minh theo Chi thi sb 05-CT/TW ngay 15/5/2016 cTia Bo Chinh tri ; Thue hien tbt k i t luan 264-TB/TW ngay 31/7/2009 cua Bg Chinh tri va k l hoach so 149-KPl/TU ngay 10/9/2009 ciia Ban Thubng vii tinh uy ve tb chuc cube van dgng "Ngubi Viet Nam uu tien dung hang Viet Nam".
Tren day la bao cao tinh hinh tai chinh ngan sach 6 thang dau nam, nhiem vu, giai phap cbng tac tai chinh - ngan sach 6 thang cubi nam 2018. UBND tinh tong hgp, bao cao ky hop thu 6 - HDND tinh Khoa XIV. / .
Noi nlian: - Bo Tai chi'nh; - TT Tinh uy; - TT HDND Tinh; - Doan DBQH tinh; - Chu tjch UBND tinh; - Cac Pho Chu tich UBND tinh; - Cac Ban HDND tinh; - Cac So, ban, nganh; - Dai hieu HDND tinh khoa XIV; - Trung tam thong tin; - Lanh dao VP. UBND tinh; - Luu: VT, TH, Thanh 350 ban. Vs)J
T M . U Y BAN NHAN DAN i T I C H
Cam Ngoc Minh
23
/ ., ...
Phu luc so 01
C A N D O I NGAN S A C H DIA P H l / O N G 6 T H A N G NAM 2018
DVT: trieu ddng
S6 T T Noi dung thu juir loan
nam 2018
Uoc thue hien 6 thang
nam 7018 nam X U J L O
Thue hien 6 thang nam
7017 zui /
Uffc thyc hien
S6 T T Noi dung thu juir loan
nam 2018
Uoc thue hien 6 thang
nam 7018 nam X U J L O
Thue hien 6 thang nam
7017 zui /
% so dy toan
nam 2018
% so ciing kv
nam 2017
A long thu iNSINlN tren aja ban 4.584.630 C A 1 A A A A
5.014.499 3.162.580 109,38 158,56
T 1 1 nu can 001 iNalNrs 4.486.000 2.125.242 1 /LOn f i l l 47,37 125,23
1 Thu noi dja A A cr\ r\{\r\ A 1 A A i o n 1 z;oA oir\
1 .oo2.5 /U 17,21 124,83
I Thu hoat dong xuat nhap khau -> /- r\f\f\ 1 A C D C
24..535 1 4 1 31 D
14.163 68,15 173,23
T T 11 Thu chuyen nguon ngan sach oo /t 7 0 1 O O A 1 C I
2.00V.25 / 1.455.54 / 2.929,39 197,15
1> T r X X T i " ' T U I M T A X T C A T U l A l A O U U T T l ' X T T 1 7 1 [\eS / I I O Z 3 1 " ) 1 /it
o.ol 2. /o j C 001 T I O 50,45 132,06
1 T U * ** J ** • M O T T A T I
Chi can ooi NSDP 11.036.191 C 1 l\C /4 3 " )
Q.305.062 ,j 4 O 7 O C 7
4.483.853 48,07 118,31
1 Chi dau tu'phat trien 1 T ^ 1 f 1 'X 1
1.621.820 747.096 558.429 46,07 133,79 ry
2 Chi thuong xuyen TV 1 /; a 3 4 1
9.164.641 A C A A A A A
4.502.j20 -) OIO C O D
3.8/9.583 49,13 116,05
3 Clii tra iai do dia pnircng vay 300
4 Phi ho •;iincr niiv dir tnT t/ii rhi'nh V - 111 C C / o L I I i c l v f U l Y C1V.I LI LI L u l l C l l l l ' l l
19.300 1.200 0,00
5 Du phong ngan sach 200.130 55.646 44.641 27.80
II Chi tir nguon bo sung NSTW 2.070.437 1.269.281 458.972 61,30 276,55
III Chi nop ngan sach TW 9.420 14.928 63,10
C BOI CHI NSDP/BOI THU NSDP
D CHI TRA NO GOG 81.000 29.000 49.485 58,60
Phu luc s6 0 2
B A O C A O l / Q C T H i r C H I E N T H U N G A N S A C H D I A P H H O N G 6 T H A N G N A M 2 0 1 8
DVT: trieu ddng
Udc thyc nicn 0 iiiaiig
nam 2 0 1 8
Thue hien 6 InQncj n5m l l l a l l g l l a i i i
2 0 1 7
Udc thyc hien
S6 T T
r s y i DUfNtj I H U Dy toan
nam 2 0 1 8
Udc thyc nicn 0 iiiaiig
nam 2 0 1 8
Thue hien 6 InQncj n5m l l l a l l g l l a i i i
2 0 1 7
% so dy toan nam
2 0 1 8
% so cung ky
nam 2 0 1 7
A T O N G THU NSNN JL y.-f A. A V P Jt. Jf A V J A A A—' A . A. 1
1 3 . 3 1 4 . 3 2 8 9 . 1 4 5 . 0 2 3 6 . 7 9 9 . 4 4 1 6 8 , 8 5 1 3 4 , 8 2
I T 6 n 2 thu NSNN tren dia ban 4 . 5 4 8 . 6 3 0 4 . 9 9 1 . 9 9 3 3 . 1 4 8 . 4 1 7 1 1 0 , 2 3 1 5 9 , 2 6
1 Thu noi dja 4 . 4 5 0 . 0 0 0 2 . 1 0 0 . 7 0 7 1 . 6 8 2 . 8 7 0 4 7 , 7 5 1 2 6 , 2 6
1.1 Thu tu' khu vuc DN Trung uong 385.000 192.514 1 15.214 50,05 167,24
1.2 Thu tu hoat dong thuy dien DNTW 1.515.000 532.663 512.102 35,18 104,08
1.3 Thu tu khu vuc DN dia phuong 40.000 23.996 13,609 59,96 176,24
1.4 Thu tu khu vuc dau tu nuoc ngoai 5.000 2.300 5.065 44,34 43,77
1.5 Thue CTN ngoai quoc doanh 1.000.000 384.130 348.404 38,69 1 11,04
1.6 Thue su dung dat phi nong nghiep 500 347 542 65,00 59,96
1.7 Le phi truoc ha 105.000 60.873 42.775 57,64 141,49
1.8 Thu phi va le phi 50.000 24.095 37.571 48,00 63.88
1.9 Thu tien su dung dat 600.000 442.767 283.013 78,15 165,69
1.10 Thue thu nhap ca nhan 100.000 59.448 60.443 59,21 97,97
1.11 Thu tien thue dat, mat nuoc 55.000 36.420 39.770 66,03 91,32
1.12 Thu cap quyen khai thac khoang san 17.000 57 9.578 48,38 85,87
1.13 Thu tien cap quyen khai thac tai nguyen nuo 120.000 127.634 106,36
1.14 Thue hao ve moi truong 250.000 128.387 106.712 51,35 120,31
1.15 Cac khoan thu khac ngan sach • 153.800 45.773 78.473 28,42 55,70
1.16 Ban nha thuoc so huu nha nuoc - . - ] l . i 8 5 236 1.254,24
1.17 Thu x6 so kien thiet va co tuc 53.700 28. l i s 29.363 48,31 88,36
2 Thu tir boat dong xuat nhap khau 36 .000 2 4 . 5 3 5 1 4 . 1 6 3 6 8 , 1 5 1 7 3 , 2 3
3 Thu chuyen nguon ngan sach 9 8 . 6 3 0 2 . 8 9 1 . 2 8 6 1 . 4 6 5 . 5 4 7 2 . 9 2 9 , 3 9 1 9 7 , 1 5
I I Thu bo sung tir ngan sach cap tren 8 . 7 6 5 . 6 9 8 4 . 1 5 3 . 0 3 0 3 . 6 5 1 . 0 2 4 111 nc 113,/5
1 Trong ke hoach 5.857.077 3.018.000 2.928.000 51,53 103,07
2 Von vay nuoc ngoai 406.000 0,00
3 Bo sung thue hien mot so muc tieu khac 2.502.621 1.135.030 723.024 45,35 156,98
B THU NSDP HUONG T H E O PHAN CAP 4 . 2 4 2 . 3 0 0 1 . 8 4 4 . 3 3 9 1 . 3 7 2 . 1 5 3 4 3 , 4 7 1 3 4 , 4 1
1 Cac khoan thu phan chia 1.827.989 865.623 662.490 47,35 130,66
2 Cac khoan thu NSDP huong 100% 2.414.311 978.716 709.663 40,54 137,91
Ghi chu:
- T6ng thu ngan sach dia phuong khong hao g6m thu tu hoat dong xudt nhap khhu: 24.535 trieu d6ng - Chi chuyen nguon nam 2017 sang 2018 cao hon nam 2016 sang nSm 2017 la do nam 2017 ngu6n von Trai phieu Chinh phu dua vao chi can doi ngan sach dja phuong theo Nghj quylt s6 29/2016/NQ-QH14 ngay 14/11/2016 cua Qu6c hoi; Cong van s6 2i72/BTC-NSNN ngay 26/02/2018 ctia Bo Tai chinh, s6 t i ln ; 1.178,241 trieu dong (tu nam 2016 trd ve trudc quyet toan vao chi can d6i ngan sach Trung uong)
X.
Phu luc so 02a
B A O C A O S O B 6 S U N G C A N D O I N G A N S A C H T R U N G U O N G 6 T H A N G D A U N A M 2018
Dan vi tinh: Trieu ddng.
s6 T T
Nni HiiTny So bd c 11 n o sung
NSTW
^ A A A T l 1 t l 1 n h i e h i i
Tong cong 58.230 34.066 24.164
Kinh phi thirc hien De an "Giam thieu tinh trang tao hon va hon nhan can huyet thong trong vung dan toe thieu so
1 a i r , ; r A r r r i H O O 1 C O A O ^ " H S H , O A 1 O
giai doan zUI 0-zUzD namzUl / 1 1 C
J 1J D 1 C
3 1 0 Cong van so 2096/BTC-NSNN ngay 22/02/2018 cua BTC
Kinh phi thue hien De an "Giam thieu tinh trang tao hon va hon nhan can huyet thong trong viing dan toe thieu so
z r t l o l Ar^nr. 0 A 1 < O A O S " a o rv, O A 1 0
giai doan zU 1 j - zUz j namzUlo 1 1 s 3 1 J
i 1 5 Cong van so 2098/BTC-NSNN ngay 22/02/2018 cua BTC
Kinh phi ho tra phu nu thuoc ho ngheo la ngudi dan toe 3 t h i e u so khi s i n h eon rtiintv r h i n h saeh
L l l l V r C I JfJ f V l I l O i l l j l L r U J J L l U l i ^ Lr 1 111 11 J O d L r l J 1 608 1 6 6 8 P o n i T \ / n i - i c A 1 1 ^ Z i / U T P K I Q M - M n r v i , / T l / A T / T A 18 a . ' . o I 3 T ( ^
i^ong van so z i J D / D i I ^ - I N O I M N ngay /.J/VA/Z.\J I O cua ts l L K i n h n h i t h u e h i e n n h i e m vu d A rtar r a n a iav e h i r n a n h a n
quyen su' dung dat va xay dung ca sd du- lieu dat dai nam 4 2017 5.000 5.000 _ Cong van so 2486/BTC-NSNiM ngay 06/3/2018 cua BTC
5 Kinh phi thue hien cai each tien luong nam 2017 1.478 1.478 - Cong van sd 263 1 /BTC-NSNN ngay08/3/2018 cua BTC
Bd sung cd muc tieu kinh phi quan ly, hao tri dudng ho 6 dia phuang nam 2018 13.000 13.000 Cong van so 4659/BTC-NSNN ngay 23/4/201 8 ciia BTC
Bd sung c6 muc tieu kinh phi quan ly, bao tri dudng bo 7 dja phuang nam 2018 12.290 12.290 Cong van so 5 101 /BTC-NSNN ngay 04/5/2018 cua BTC
Bd sung kinh phi khac phuc hau qua han han xam nhap 8 man vu Ddng xuan nam 2017-2018 17.700 17.700 Cong van so 6177/BTC-NSNN ngay 28/5/2018 cua BTC
KP thirc hien chuang trinh qudc gia phdng chong benh id 9 mom, long mong giai doan 2016-2020 6.464 6.464 Cong van so 5766/BTC-NSNN ngay 18/5/2018 ciia BTC
Phu luc so 02b
B A O C A O
T O N G HOP SO L I E U NO T H U E T O A N T I N H D E N 30/6/2018
Dffn vi tinh: trieu dong
T T 1 en dan vi
No-thue 31/12/2017
Tdng cong
Sd phat sinh no 6 thang nam 2018
Sd da thu no 6 thang
Ghi chu T T 1 en dan vi Tong so
No kho thu
No C O kha nang thu
No tien SDD cap T ' XT 1 -7 H
( J C I N Ian
dau
Tdng cong No kho
thu No cd kha nang thu
No tien SDD cap G C N Ian
dau
Ghi no tien su"
dung dat
Sd da thu no 6 thang
Ghi chu
Tong cong: 484.297 155.162 238.492 90.643 22.206 887 13.349 3.625 4.345 45.650
1 Van phong Cue thue 193.904 43.659 150.245 7.473 .-3.662 11.135 0 20.000
2 Chi cue thue Thanh pho 168.237 67.891 44.984 55.362 3.329 2.246 -4.606 5.000 689 15.000
3 Chi cue thue Thuan Chau 34.695 22.463 1 1.983 249 3.885 1.242 2.781 -249 111 300
4 Chi cue thue Mai Som 12.041 6.180 4.497 1.364 1.420 777 -1.164 1.807 1.300
5 Chi cue thue Yen Chau 5.911 2.844 1.421 1.646 3.791 206 -368 3.953 600
6 Chi cue thue Moc Chau 7 7 1 7 / . Z J / 1 7 7 7 7 / 1 7 7 J .HZ / 7 S 7 7 Z. J / / 23.463 7 7 3 / 7 1 S 7 Z. 1 5 / 1 /.861 7 A A O
3.408 3.000
7 Chi cue thue Phii Yen 41.698 581 11.560 29.557 -27.229 16 -150 -27.232 137 2 noo
8 Chi cue thul Bac Yen 6.191 197 5.994 981 0 583 398 1.500
9 Chi ciic thue Mudng La 6.278 5.094 1.125 59 1.823 73 1.809 -59 500
10 Chi cue thue Quynh Nhai (1.401) 654 683 (2.738) 4.558 9 662 3.887 1.000
11 Chi cue thue Song ma 3.474 2.003 1.471 1.283 -38 744 577 300
12 Chi cue thue Sop Cop 1.115 856 259 74 20 46 8 50
13 Chi cue thue Van Ho 4.917 1.507 843 2.567 -2.645 -39 -280 -2.326 100