luận văn quản trị kinh doanh thu - chi ngân sách tại ubnd phường 5, tp trà vinh

Da di: nru - Chi rSAn srch 4i t BND phtdng tCh'jng ti kd io6n thu ngan sach phui,ns da qua Kho bac Ci6y nop dCn vdongan sdch Nhd nu6,c dwc Kho b?c x6c nhan, gi6y b{o c6, sd p}!, ho{c ban

]:t TRUONG DAI HQC TRA VINH

K H O A K I \ H T I ] ^ L I J A T V A \ C O A I NGi

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l rcne cd cht quin Ii ki,rhr€ndi Tiichinh li t6ns bon c6c m6i qua hq kinb ta,

li rOng cdc nii dung vi siii phdp tdi chinh ridn tc.'rdi cl,inh vu! khai th{c ngudn luc, thuc ddy ll.s rrdons kinh t6 vua ting cuors quAn Ii !A $ d\rng c6 hi€n quA moi neudn

l u c r r n g r e r u " d ; r n u o d o , r J o r e l a ' f i r h p h i d ' o ! q n l i b ; e P h d p l u e l bilg c6rg cu ri bien phip siri phdr cd hiou |!c lrcngn6tklrijn kh6 phiip li 6 drs ldnh m?nh Xn, pluong, d]i lrdn li n6l oepchinh quyon co so l.ong bO mdy Nha rudc l,hdp qtrydn cna nudc ta Hoar ddns Tai chinn cla phudns vd boar d6ne Tdi chinh dp cd

so trong hn lhdng Tii chinh Qu6cgia.

TIl]i qu! rldi gian di thvc td r.i phKmg 5 cn dA nhaD lbAy duoc tam quan tqng

c u r r g a , ' , : o u n lr o n g J o f d , h o r n k ( r o , r n t ; b 6 p U 1 c i u n a n h q u h n I o n 8 c u a h aquAn li kinhd, Tai chinh Cd laird rich cuc tong quin li, iriau hAnh liL kian sodr boat d6ngTii.hinh, He fi6ne k€ toAn Nhd nudc ln6ng nging dmc hoin thi€n vn pbdt hiin g6p rhin tich cvc r,ng cuilre vd iane cao cb6r ludrg qudn li 'l ii cbinh Qu6c sia.Qua ri,nhiiu v;cna d,i ki toi ngin sicb !n Tii chi'i phudrg ed.ia rtroc tlac

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li TiLi drinh n6icbunsrn cdns tic quiin li Tdi chinh ngao s,ich c,ta cbi quran cdp Xa phdmg, rhi tdn idido,tg.

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c l o c n p o n h r ; u l h 6 ( h n ' r o n g v i ( r h u c rn U o , i o M o n E r i n g e n u i d u q c " \ td6.e g6p da en c6 rla nodn thi.h 16r bni bno 60 ni),.

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Dau tien em xia chan thanh en d rt€n Be ci6m HiCu Trodig ctng qni &iyc6, giAng vicn cna hring D?i Hqc Tra vinh - Khoa Kinh 16, LuAi & Ngoii nsn dd g!1i.ti hr6ng din va truyan dnt cho em nhnne ki6n thtc vnng vdng trong su6t qu6 r.lnl

D& biCt em xin cAn @ ei6o vien hudng ddn C0 Ngrya! Thi Ph'rc da chi ddn

m itng budc wql qua nl tng kl6 khtn wjls nic t ong qud tiinh thirc hietr bdi baoc6o t6r nghiep- C6 dt truyan det cho em ilnng kinl neliim qut b6u, nlleng ti6n thr6cs6u enssiipemhid! rd hdc6nsrdcki ro.in trong fi( ra.

En xin cha thanh ea,i ltd cAn d san sic ddn lodn ft6 c6c dh chi, c6 chn

d do vi en fi\rc 6p da hdr ldng gitp dd rn bo diau kien t61 nt6l cho en aons su6t qu6

t inh thrrc tep t4i I-MND phudng 5 da hoio $anh t6t bai bao c{o thtrc 6p dt nehicp

Xin chAn thAdr cem on!

TP,TrnVinh,ngiy 15 $6nA 6 nim2010

Da dii Thu Chi ngtn sdch qj UBND phudng 5

SVTH: l-C Thj Huy€n Linn

Da lai Thu chi ng6n s,ich bi UBND phudng 5

Dl rri: Thu - chin8tn sa(h eiuBND phL,tng 5

MVC LVC

Tmg

clrdg r: cd so Li LUAN Tllu - cHr NGiN SACH PErtttNG , I

t.l PHtloNG PF,{P LUAN r

L L L KIdi niQm .- - I

1.1.2 NhiEn v{t cna t6 ban ngAn sich !ntdichiih phuamg 1

1 l.3 Phddg ph6p k6 loed l 1.1.4 Yeu ciu quyan hm k6 tonn nsen snch vn Inichini phu|Ds 2

1 l4 1 Y c u c i u 2

L L4.2 Quyan han .2

l l 5 K i : t o t n n g a n s r c h p h r d n g - - - - , 2

Ll.5.l Ngu6n thu cu ngan s,tch phuamg -'.-' 2

L 1 6 K ; t o 6 n c h r n e d n s d c h p h v l n g 4

l L6 L Nsuar chi ngan s6ch phudne 4

1.2 pHuoNc pHip NGETtN C(tJ , , , , , , , , 6

L2 L Phuog phdp chan vnng nghien cn! 6

1 2.2 Phuog phtp thu drep s6 [eu - - - - - - - ,., ,,,, 6

1 2 - 3 P h u q n g p h d ! p l t e n r i c h s i t l i e u - - - - - - - - 6

Cbufig 2: CTdT TETEU TdNG QUiT v]d UBND PHUdNG 5 ' THil\'E PEO TRA yINII , , , .7

2.r TONG QUAN Vi UBND PEddNG s , ?

2.1 1 vi iri l!a Ii cna Phuams 5 - - - 7

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2.1.3 Tluan bi vn kh6 khir - - 8

2.2 co c.{u TO cH{tc vA BQ M,iy eu,iN LV niNH cniNrr 8

2.2.1 Quy chd ho?t done cna c6c phdne ban - - 8

2-2.1.l Ban l6ni dao ,.,.,,.,,,,., ,.,,., , , , , ,9

2.2.1.2 Ch'tc narg, rhien vu cua ba Fnh lao - I

2.2.1.3 Cblo nnng, nlierir vn cn b0 ndy tiicbinh -.- - ,.,.,,,,.,,,,.,,.,,.,,., ,,.,,.,l0

Diirli:Thu Chi ngins{chtsl UBNDphudng5

Eis Thu - ChL nCrn {ch is u BND phutmA t

Da di: Thu - chi ng6n 3dch !e' UBND phudns t l,6p: THo3HKTA

DANH MUC CAC BANG, SO DO, HiNH

Bsg 1.l: Bie! tai thu tian phi, rc phi

Bdng 1.2: Phi6u thu

Bdng 1.3: Sd ddn gdiKho bnc

Btug 14: S0NhAJkt ihu chi qut tien nal

BAng 1.5i NhAt k, - 56 @i

Bane 1.6: Phi6u hi

Btue l.Trs6chingansdch

BAng 1.8: BAng ke cli ngan s6ch rhsg 012010

Bane 1.9: Bdng quyet to6n thu ngen sdch

Sd d6 l.l : M6 hinh b0 mdy hinh chi.h cia UBND phunne 5

so dd 1.2: M6 hinh ehi s6 k6 torn 0ro hinh ihfc NhAt ki s6 c6i

so dd I i: M6 llih hC 1h6ne sd sach ke to6' r4i phudng

D3 di: Thu - chi ng6! sdch r?i UBND phudng 5 Ldp: THo3HKTA

Ki H4U C,(C CVM Ti' VDT TAT

O i b , T l u L h D l i n s l t h r f l U B N D p h u G ! 5

chuons l : co sO Li LUAN THU - cHI NGAN sAcH PHltdNG

I.1 PHTIONG PHAP LUAN

l l l K [ i i n i e n :

Ka lodn ngen sich !i lii chinh phuor8 liL vi€c fitr thap xn li, kian ta, giimsrr phin rich vd cuns ip th6ng tin va todn bO hoat ding Kinh ta _ tdi chinb ctaphrdg g6n: ho!1done thu, chi nglin sich va ho.l diDe 1ai clinh khdc cr:a phuinerheo Luil Kd rotin Nghi dinh 128/2004.ND'CP ng,y 3115/2005 cna chinh phn quidinh chi liat vd huddg din thi hinh mot s6.liau cna Luil Ke bdn lrong linh vuc kCroiin nha nud' d, \;n brn phrp l!.:r ki roiin h'i,, u1\ \ i Che do lt rodn 1dJ

1.1.2 Nl,iCn, v'r cn! k6 torn ngin sich vn ti|i chinh ptrdrtrg:

- lhu thap, xt li, kiin rrd, Siin sd cnc khoin thu chi ngan s6ch, c6c quic6ng chuyen dnng cdc khodn thu d6ng gbp cia dd! cdc hoztl d6ng sq nghi€P tinhhinh quin It vi sri duns tdi sin do ph(amg qudn li vn cnc hoat dong ldi chi'fi kb6c

' Thqchien kian td, kiam sodl tinhhidr chAp hinh dv toiin thu chingad siichphuaing, c6c qui dinh va deu cluan, linh nLici dnh hinh qudn li, sri dung c'ic quic6ng chuyen duns cnc l(lDin lhu d6ne sop cna dini linh hiDh sn dung kinl phi cnacic b6 phin rruc thuoc va cnc hoar d6ng tdi chinh khiic cir phuimg

- PhAn rich rinhhinh thqo hiCndtrtoiinlhu chinsan sach, tinlt hinh qudn It va, n d n n 8 r d i v n \ i a p h u d 8 r , n h h i n h s t d u n s " c q u ) c 6 r r s r h u ) e n d i n S : c u n s c i ndr6ng 1in s6 lieu Oi liOu ka loin thrn nuu da xuiit ldi UBND, HOi dans hin darphrong c6c siii phip nhim thic diy sq ph.tr tian kinh ta chinh lri, xa hoi 1dn did

- Lip bio cdo tai chinh rd bio cio quyat lo6n ngin sich d; irinh d HOi dine

1.1.3 Phuong pheD k6 to:in:

- re,oin I B;n sdch \r r"i ,11 p\uo.8 rh;i rhuc hien phuos rl-;p -\; tojnkip

DC $i: Thu - Chi qrn stch tei UBND phuhg 5 tdp: THoSHXTA

- Phtrdg ph6p 'tA to6n k€p' sn dung cdc Ai khoan dA n?cb rodn ttmg hoetdong tirh 6 tni chhh nldm dan bAo su can d6i gi0a thu vn chi, gi0a kinh phi duqccdp vn dnh btnh st dung kinh ptd, c.6n d6i Bifi v6n vdi ngudn v6n d mai lhdi di6m.r.r.4.Y6u ciu quyan haD k5 toio ryen sfcb vn tii chiob phulDg:

Ttdng tin kd rodn ph,, duqc lip lien tu khi nghifp w phdr sinn dan khi

netdop vu kinh ta kat rbic.

- Vi€c phan loai vA sip x€! cdc thong lin s6 tieu kC lodn ngan s6ch vd tdi chhh'kldc cna lhtrdng lhAi fieo trinh tU Dhal diDh c6 hC ft6ng vd d6m bao c6 thd so s6trhduqc gita dc k, k€ torn gita s6 thsc hiCn niD nay vdi s6 f,{c hien c6c nlln bu&.1r.4.2 Quydn ben:

Duqc qudn Ii va 'n dvDg ngudn kini phichinl sdch che dO liir hanl cUa nlanrfc vn c6 sv hudng dar cna phdng di chinh ve Kho bac

U.5 KC todD tlu trg6D s6cn pbudng:

1.1.5.1 Ngndr thu ctu ngab snch ph|rdngl

Theo lDat ngrn sAch nhi nudc va c6c van ban hvdng dfu thqc hi€n HOi ddnenn6n dan cip linh quydt dinh phan c6p ngudn tru cho Dsan sach cip phudng duqc.hutng trong lhem vi ngDdn thu cta dia phuirng nhtr sau:

.: Tbu b6 s!ry ftDgen sdcl crp trcr:

'Ihu

b6 sung da can d6i ngan sdch IAL mric chenh l&h gita du to6n chi duqcgiao ve ds toan thu duqc phan c"6p Bd sung can d6i ndy duqc xdc diirr dr nlm dAu vA6n diin d! 3 dgn 5 n{n

86 sung co nuc li€u nhim h6 tis ns6n s6ch oip dudilhuc hien c6c nhien i,r'

- Chr?bg tn k6 tonn ab! ngan snch phrdng

Chtne tt k€ loin ll)u ngar sdch phudng chua qua Kho bqcr Bicn lai $u tiln,bing t6ng hqp bi€n Iai lhu d , phiau ftu, bang ke gli thu, ghi chi ngan s4ch phuidg

Tffe 2

Da di: nru - Chi rSAn srch 4i t BND phtdng t

Ch'jng ti kd io6n thu ngan sach phui,ns da qua Kho bac Ci6y nop dCn vdongan sdch Nhd nu6,c dwc Kho b?c x6c nhan, gi6y b{o c6, sd p}!, ho{c bans ke fiungen s6ch phumg qua Kho bqc, sd phu, giiy dA nghi KID b+c ghi thu ket du ngen

Ch(Dg tt hqch lo6n tho6i thu ng6n sich phudng: quydt dinn boan rA cnaUBND phlrdng, lenh thori thu ngAn sdch nha nutc

- Th! rgAl s6ch phudmg ctw qua Kho b?c

K6 todn tlu ng6n sfch phudng st dtng rei khoatr 719 Tni khodn ndy phrn dnhcdc khoar thu ngan s6ch ph61 sinh tgi pnuaDg chua lA thf tuc ghi $tu ng6n s{ch.phutng da qua Kho bec vn viec xn li c6c khodn thu ndy

- Pt|rgrg phnp k6 torn:

+ Thu cec khodr thu ngan s6ch bing tian m$ cnn cC bi€n lai thu, IA! !hi6u

tiu Ap qut den m& ehil

NqTK lll Tian mqt

C6TK719 Thu ng6n s6ch phuthg chm qua Kln b?c

- Thn bgnr sdch phudllg dt qur Kho bqc

K6 rodtr ftu ngatr s6ch phvimg sn drng tni khAn 714 &u ngan s6ch phuamg daqua kho ba-o Tni khodn nny lhan enh bnn bO s6 lhu ngan s6ch phutng de duqc phandrlt qua Klo b?c Nha Nudc

- Ptuo,Ig phnp k6 totul

+ cin d vao giAy n6p en vAo nsan s6ch nhn flrdc di duqc Kho bsc x6cnl8n, phen 6nh s(i thn ngar s6ch da qua Kho b9c, ghi:

N q T K 7 1 9 : Thu nBm sdch xi chua qua Kho bac

C6 TK 714 Thu ngan s6ch xa da qua kho b{c

+ D6i vdi nhlng khodn thu ngan s6ch bins tiln mit, sau khi thu duqc nopthing tian mit vno Kho bsc (kl$ns qua nlAp quy phudng), dqa vao bens t6ns hqpbi€n lai thu tiin vdo ngan s6ch birg tiaD nil, cin cit vdo gily nop tian vao ngtu s6chd6 duqo Kno bac x6c nhAn, ghi:

NqTK ll2r Tidn 8di Kno bac (l t2 I Liin ngu sf ch tai Kho bacr

C6 TK 714: thu ngen s6ch de qua Kln bac

Ngoai a K6 iodn cdn s'i dlng c6c tiLi klodn c6 lien quan da hsch toan thu ry6ns6ch phudng: Tdi klorn I I I - Tian m4 tai khoan ll2.l - tidn eii ngin snch phudng

Treg l

Di bi: Thu -cbidgan sich eiUBNDphubg5

rai Xlo lac taikhodn 819 - cbi ngan sdch phulng chua qua Kho bac, taikhoAt 814 'chi ngar snch phuting de qM Kho b?c

l Pbddg phdp ke todD thu ogen sich pbub&

- Kd to6n chi $6t:

K6 brn chi ti,i lhu ngan s6ch phudng st dlng cdc s6 k6 to6n chi ti6t chi yiu.sau: sd thu ngan s6ch phuhs, s6 dng hqp thu nga! s6ch phudn& s6 tho ddi lidhthanl to6n bien lai vA tian da OD

+ S0lhu ngan sfch phudnC:

56 niy dnng fteo d6i c6c khodn thu ngdn s6cb ph!'!ng lMt sitrh trong nAtn+ 56 t6ng hs! thu ngan s6ch thudre.

S6 ndy dnng I6ng hqp cdc s6 lieu tt s6 thu og6n srch phulng thdnh c6c chllicu b6o c6o 16ng hqp thn ng6n sdch, lan cdn qi da lcn b6o c6o l6ng hqp lho ngan

+ s6 theo d6i l5nh, thanh todn bicn lai viL tian da thu;

s6 ndy dus da theo doi vi€c cdp ph{! quy6t hdn bicn lai gita kd to6n phudng'vdi cdn bO di thu vn vdi co quan quen It bi€n lai nhin qudn li chfi che viec nlan, stdug biCn lai vA s6 ti€n de thu nop

- Ka todn t6ne hqp:

Cdc khoan thu ngin s6ch phultng bing tien, sn dung bi€n lai tAi chhh

Cdc kho6n rhu phan chia lheo d le gita c6c clip ng6n s6ch

Thu b6 sung tn ngAn snch cap tren

Thu ngan s{ch phudne bihs n8ay cons lao dong do nh6n dan d6ns s6p da xey dvns c6c c6ns trlnh thuoc k6t cAu hq llns.

1.1.6 Kdtodrcbi Dgin sScb pldng:

r.L6.r, Ngu6[ chi rytu sdch pludis:

TlEo luot ngAn sdch NhA nu6'c viL cric van ban hudng dAn tnqc bien, HOi ddnsnhan d6n clp dnh quy6t dinh phan eip nhiem qr chi cho nsatr sdch phudns 8dn:

- Chi ho4t dong qia cd qun Nhd nudc d phudng

+ TiCn lusng, icn cone cho cdn b0 cip phudns

+ Sinh hoar phi dei biau hoi ddng Dhdn dan

+ c6ng tic phi

CvHD:Nguygn ThiPhn! Trang 4 SVTH: Le ThiHuytn Linh

+ chi vi hoal d6n8 vln phone: dien thip si:ng, rudc sinh hoal vnn phdng

+ chimua sin snr chnn lhuong xuyen lru so.phudetien ldm vi€c

+chikh.lc rheo ch6 d6 quy dinh

- Kinh p h i io n d o n 8 c n a x L o ( n u !| r n h r i x a h o i d rluog rMtl I an r;quOc Dodn Thanh Nien Cing sdn H6 Chi Minh, Hoi lien hiep phu nt, ) sau khi

d u c r r u c i i c l h o ; n rh u r h c o d i i u li r d , ii ( lh \ , l l ' d c ! # u n r

' D6ns edp BHXH, BHYT cho c6r bO, cd'rc chtc vd c6c d6i ttdng khdc theo

q u y d i n h

Chi cho cdng 6c din quan ft vC, fit rlr o toin xa hOi

( oirhv! hEn \i( Jing[i rgli.,'uq -o u rhuoc n h " m r u c h i ( ! a l,huonefico quy dinh cna !h.ip lual.

+ Chi tuyen tuyen, t6 ch!'c phong tdo bio ve an ninh,1r6t td an lodn lrCn dia

- ( hi.ho LUng r r r \ i h , r i : | , , j r ! \ o J r n b u p h u m e n g h i \ i " r h e o c h i d o

q u ' , 1 i 1 1 ( 1 o , ; l ; , , ^ r i p - - J r l A , t , 5 u , A , b , p l u u n g l g h i \ i e c r x , r d ( i p t h d :

\ ' < r " 1 i n c l ' , c ' n b o p h r o n E f8 ' i \ i l u i g i J 0 0 1 l o o S lr d \ ; 1 u J o B l l X l I

c h i c h i l h a r n h d i g i a d i n h c h i n h s 6 c h , c h i c L t u 1 6 x d h 6 i

'Chisu nghitp ddo l.o:h6lrd1i€n mu lii [eu cho cin bO di hac

- Chi sr ngiiep giao dtrc: chi hi rro cho ltudng t6 chtc r6ng k6t nin, khen.thu,ng lang qud cho ciic cm nghdo liau hac

- Cli.d rgl ier ) 'e: Vrr rMr,\,; b, rh.n \ n kl.;m LltJ b,hh c,l- ram ) r,:

- Chisiia cliia cii qo cong rrinh phic lqi do phuoDg quan li nh'r: Trddng hoc,rran y ri:, dudng dal giao th6ng n6og rh6n

- Chi hd trd khuyan kbiclt phil den cic str nghiep kinh lC nhu: kluy€n n6ng.khurin ngu tlco cho d0 quy dinh

Cnn cn vio cha d0 chi teu ll6i diing nhin din clp tinh quy dinh ctr tho mric

Da tdi: Th! - chi ngan stch t?i UBND phudrg 5 tdp: THo3HKTA

+ Khi phudng hp LCnh chi rnt fitn nfi vC lhudng dC chi tri tiln lwng rd phucip, cnn ct vao b6o nq cna Kb b?c IAP phidtr thu nI6! qut, ghi:

'

NqTK lll: Tian nllC6 TK I l2: Tian gtn (lb b?c (l 12 1 Tien n86n sach Phudng l9i Kho bec) + Khi xudi qut ra chi trd lvons; sinh hoet phi va phq cip, cin cf vdo phidu

chi d'i:

NqTKEl4: Chi tr8atr sdch phudng de qua Kho bec

C 6 T K 1 l 1 : T i 6 n m l t + Khi xDrt qut fian mat chi l4rc dap nl0ng khodn chi ngAn ,6ch thudngxuyen, cdn crt vdo phiau chi, eni:

NqTK 819 Chi ngAn sdch phutng chua qua Klto b?cC6 TK ll1 Tien mdt

r.2 PI JONG PHTIP NGHIEN CT'U

1.2J Ph|mg ph6p LaD vnng ghietr cnu:

ving nghicn ctu lam b6o c6o t6t ngbiep la fiu - chi ngan s6ch phudng 5

1.2.2 PhudDg phip tbu tblp s6 lilu

j sri dlng phucng phip r6ng hqp sii lieu kd toan do cs quan lhuc t6P cung cdp vA

phu@g phdp phan tich vdn bd

Trang 6 svTH: L6 Thi Huyb Linh

DC $i: Thu - chi nrln sloh tai UBND pnudls 5

ChuoIg 2: GIdI THIDU TONG QUriT Vi IJtsND PHI'dNG 5 _,TE,iNH PH6 TR,i vI\rI

2.1.r vi tri illa li cnr Pbulng s:

Phudng 5 ln phuimg thu6c n6i O Thiuh ph6 Tra vinn, tfuqc htnl thAnh tu sunedy 30/04/1975 ngdy hodd toatr thing nhdt dit nudc l[c nay thuoc tlnh Ctu Longsau Dn chia tdch tlnh 1992 vAn git nguyen h Phuing 5 nhmg lhuoc Thdlh ph6 Trn

* Yd Yi { dia li:

- Phla D6ng gi6p ,p ChAng Vat - HdaTlndn Chau ftAni

+ Phia T6y gi6p Phuhg 9 - thdnh ph6 Trd vinh

+ Phia Nm gi6p Phudtrg 6, Phuang 3 vn Phudng 4 - Thioh ph6 T.d Vinll

+ Phla Bic giap s6ng C6 Chuyen qm'ftAnh Ph6 Bin Tre

Phudng co chicu ddi niJ)] ci! s6ng Long Blnh le ctu ngo m vno tnhg tenThanl ph6, finI lly cia hai huyen ciu Ngans - Duycn Hai va mot phin cia huytuCh;u ftann dien rich ddr tu hidn 22?.48 hr (trcn8 dd: dar phi ndng nghiip 85.90ha; ddt n6ng nelie! 141,52 ha) Dia b,n d(qc chia thdnh 4 kl6n! 22 t6 dan !h6, c6Lt04 h0 v6i 6.367 nhan khdu (3.396 ntr); dan lQc (r)ner 588 nl6n kldu chi6n9,23% da! si datr 4c Hoa 4?9 nh6n kliu chiam 7,52% dan sii: tin di, c.5c 16n si{o.cnrem /r'4 ftn so ro.n pnuoe

Ttinh dO dan tri khong dbns diau, di,i siins nhan dan cnn y6u bing nghl senx#t ti6u thn cons nshiCp, mua bdn nld viL san xuit n6ng nghiep Trinh dO tay nghacdn hqn cha, s,i lao dOng chua c6 viec ldm 6n dinh chi€n krnAns 20% Tt tC hO sinuchiiim knoAng 25%, hO irung bhn kh6 71,38% vd hO nghao ch:tn 3,62v' da^ s6.2.1.2 Vi tr.t dir ly ctu trq sd UBND PhulDg 5:

T4! sd lam viic Ding Uy - UBND Phuadg 5 c+! tuyan quiic lO 53 C6 t6ngdien tich xay dvng ld 610,46 m: , lrcng d6 dien tich st dlng ch iih ld 472,97 m', diiafch sn dqng phq Id 137.49 m1, duqc xay drng vno nim 1987, cdu ttc ne6i nrd cip 3s;n: I trell Du, nhin va phia B;c 06 hinh chn'T-', sdm 8 phdns ldn viec chinl,0lhoi tudng dnng d€ hoi h9p va 0l nha klo

Ttne 7

Toin phudgco l0 crn bO CNv, tong d6cn 05 cnn b6 Kh6iDang Doitn lhA

n s o i n o n e d ; n r f d u n g k l ' o r l o , ^ J , h , i \j , ' n \ u i r d c n 1 , g h i h J u q

V i n u , ' i \ i p l u , r , : n k , I r , l , r , r , 1 d , o 1 , r , , r ' ' ! r u , , r J n - s t u cho kidr le trang lr.i phil lden phn hop vdi chi truong chinh sadi cir Ddne vd Nhd

- Kh6 khiin:

D o b 'd c v : o r h r c li i n N l , t , J ; r i D a i h o i li , r r h ' r \, , d D J i g b o g ' lnhiou kh6 khtin, tinh hinh ddi song crla nhin din can s,ip nhieu khi khin va gid cdnots6mir hdngven6ng sin, thuc phli'! lunn bieidD gu

chur nhin long cdc mO hinh chuyon ddi nans lai hidu qud khh 16 rrong

I r ' l ' ' I I d i , l , \ i l ' ! o r n | | o o r I J i n ' r ' u ,

ViOc nao vdt k€.II ndi d6ng do nsuoj din clua c6 i thric chip hiinh 6r nenviec ri6n hinh oan otrqnr

2,2.COCi.UTO CHi'C VA DO MAY QUiN Li HANH CfliNH

2.2.1 Quy chd hor!.l6ng oir cnc pldns brn:

- Nhiem v! cl,ungcnn cic tl,iLnl, vi6n UBND:

Tichcuc, cltri d6ng lhrn gia oic cons vicc chung cila UBND phuc'ns, than dq

odlii: Thu - chl nSrii sich raiUBND phuofg 5

l r r n ! E

DA dLi: Thu - Chi nsin sdch rai UBND phuamg 5

Khdng duqc n6i vn Dm tr6i c6c Neli quyat cna HOi ddng den dar, Quydtdinn chi Lhi aa trBND phudng va cac 15! bdn chi d?o cta co qDd nnAL nu6c captrCn Troamg hqp c6 i kian ndo khdc v6n phdi chi! hdnh nhung duqc lrlnh bey t kidnvdiHQidbng nndn ddn \a ttBNrD Chrl tich trBNrD phvong

2.2.1J BM ldob lp:

Be hn]l dao g6m: 3 ddng chl

chn tich UBND: Phm Truyan ft6ng

Ph6 chn tichr Phen Thdnh Phudc

Ph6 chn tich:Nguydn Vdn Tlanl

2.2.1.2 Clnc nntrg'nbien v+.n brn ln.b tho:

-Nbien v! quya! h?tr gini qtry6t c6ng li€c cni Cbn ticb UBND Phuttrg:Chi rich UBNDphuame Ia ngvoidnnBd;u LIBND.lanhdeo \ddiau hdnh maicbng vi& cna UBND, chiD tdch nhied ll)uc hien nhien vu, quyen han cia mi.h rheo.quy dinh tqi Diau 127 LuAl td chtc HOi datrs nh6n dan vn Ui ban nhsn dan ngdy 26thdng 1 I ndm 2003 Dbng fti,i, cnng UBND phudng chlu trdch nhiem 6! th6 vd hoetdong cna UBND phuang rrudc Dnng ui, HOi daing nhan dan phunng va UNBDTlarh !h6 Trd vinh

Chn tich UBND phudng trieu 6p chn H cdc phicn hap cna Hoi nshi lft6c cna

LTBND, khi ving mdr thi ut quyan Ph6 Chn dch chl t i thay, ddm bno viCc cha! hinhphAp luet, cAc vln bdn cna cs quan nhd nuOc cip lren, NShi qny& ctu Dang ut vaHOi dang nh6n dan phuimg

Td ch'tc thuc hien c6c chumg t t.h, ke ho&h c6ng tdc; ph6n c6ng trhien q!,d6n d6c, kiam ta crc thlnh viCn UBND vn cen bO, c6ng chrtc thuoc UBND phutmgtrcdg viec ll)\rc hien nhi€n vu dugc siao.

Quy,i diih ihtns vin da rhuoc nhi€m !'lr, quyan hqn cna chn tich UBNDphudng, fian gia quy6t dinh c6c v6n da thuoc thim quydn t6p the UBIID; nh[ns vrn

da cdn c6 t ki6n kl'rc nhau hoic vuqt qud ihdrn quyan crla Ph6 chn tich va Ut vi€tr

Tludng xuyen trao d6i cOng ldc vdi Bi thu Ddng ui, Chi lich HOi ddng nhrndan, Cht tich M4r d T6 qu6c vd nguli dmg di! c6c doin tha trllan dan, b6o cdotinh hinh kinh t6 - xa hoi hoqt dons cia IIBND vdi Eang ut, HO' d6ns nhen dan

Trdg 9

Ap dlng cdc bi€n ph6p cdi ti6n la li5i ltn vi€q quan It vn dilu hanh bO mdyhanh chinn ho?r dQns qi hi+u qua: nean neua ddu |nnh ch6nsc6c biiu hiin riau cscbong cdn bO, cong chnc nhd ntrdc vd trong bO m6y chinh quy€n tlia phLrsne; liep dan

vA gidi quy6t khi6u ndi, tii cdo vn c6c kiar ngh! cna cOng dan theo quy dinh cna ph6p

Ki b€n hirh cda v,! bdn thuoc 0rim quy6n UBND va tham quyan Chn ichUBNiD theo quya dinh cna ph6p lu4l

Tlqc hien viec b6 ti st dung, khd thudng, k, IuAt cdn b6, c6ng chtc theo suphAn cip quen lyl rd chtc qudn ly diiu hdnh hoar ddng crla TruoB Ph6 khon Tdd6n ph6 fte quy dinh phdp luaq dinh chi ho& bai bd quy dinh irSi thdp ha1 ohTtudng kh6n vn Td dan phi5

- Nhion v't, qtryan h|n gini quy6t c6trg vi€c cna Ph6 Cbn tich UBND

'id chic qudn lj chi ttao Lhvc hidn nhiem v,ll theo kniiicong viec cia ttBND

do chn dch phan cons va nlitns c6ns vicc khac do Cbi lich ut quyan khi Chn tchUBND di ving

Chn dong xay dltng chuong trin}, ke hoach fien klai cdc c6ne viec fteo linh

wc duqo phen c6ng chiu tdch nli€m c6 nhan trudc Cht tich, llvdc UBND vd Hoidon8 nhan dan ve fnh wc ph! tdch, vc nbnng quyat dinh chi dgo, diau hA cianlnl; cUng Ch[ tich va ciic thdnh viOn kh6c cna UBND chiu trich nhiCn 6p th6 vatonn bO ho?t dong cria l-tBND lrodc Ding ut, Hoi d6ng nh6n dan phudng vA UBND'Ihnn} ph6

Khi gidi quyrit cong viec, n€D c6 vAn da licn qum ddn !h?b vi vA t Ach nhi€mgiai quy& c6ng viec cna thrnh vieo khiic cna UBND thi chn dong trao d6i, ph6i hqpvdi c6c ftanh vien d6 da th6ns nhir ci:ch eidi quyar; nau v6n cdn i kjii kh& trllauhoic nltns vAn dA vtrql qu, lhan vi tham quyan rhi b6o c6o Chi tich quy6t dinh.

Ki6m tra, don d6c c6n b0, c6ng ch{tc lrong viec thuc hanh crc chn iflmg,chinn sa(h phJp luJr rhuoc linh vuc dde, siao.

2.2.1.3 Chlc nnng, nhi€n v! cn! b0 ndy tAi chinh

+ CAD b0 k6 to{nr diau henh toen bi bO mdy tei chlnh, chiu rr6ch nhiemchus vij mai nir cdne rdc quan It nsan sdch Phen (ch vA nim r'!'ns linh hinh stdunS crc Dguan thu \d bien phap giaiqu)dr kip thoi rin} hinl chi.;m dungrijn.dira

Da d: Tnu - Chi ng6r s6oh t?i UBND pnudng t

T m n B I 0

bien phap kip tha,i vn hqp li da xn Ii c6 nhi€n vu tap hqp dt cA c6c nghiep vu kinhi6 ph6t sinh, ki6n tn, tlnh todn, Bhichdp va d6i chi6u c6c tdi kholn c6liCn qw vao

sd sech kE io,n T4! hqp i, ca c6c s6 lieu va tinh hinh thu ngrn s6ch, c6c kloan phnirhu phai tla cna co qudn tho d6i chi tiiit thu chi qut tian m{ va phii d6i chi6u hangngayvor so quy oen mqr cua nu quy

+ Thn qut: C6 nhi€m vu gin fian tong vi& thu chi dan mfi lh6n8 qua phi6ulllu phiau chi vd phii vdo s6 quy fian tuil hing ngdy d6i chiiiu kld? vd s6 cia kalodn kld ot ngliQp w ph6t sinh da kip thdi phit hien vd chi.h l, sai s6t

- Nhiln vu, quyh l?tr sini quy6t c6ns viec cna fty vi6n UBND phunns:

Ui viCD UBND phutDg chiu ldch dhied va iem w duqc phan c6ng FudcChi tich LrBND phudng, trqc ti6p cbi d?o, kian tra, d6n d6c thvc hien c6ng viecthuoc linh wc duqc phan cong chn dodg L rd c{c bien phd! da ho;n ddnh t6l

Ph,ii ha? c6ng t6c vdi cac thdnh vien kldc cta tlBND, c5c ciin bO, c6ng ch'rc

cd li€n qm vn git m6i li€n hC chtc che voi co quan chuyen m6n ctp t€n trong qudtrinh thuc hien nhiem v! cna minh

Thuc hien nhiCm iT knac do Cht tich UBND giaoi nim linh hinh bdo c6o kipthdi vdi Chn lch vC linh vuc c6ng iAc cna dnh ve cdc c6ng viec khdc ot fien qum!ditng thdi tdnh nhnng vin da vuql qu6 ch{rc ndng, thdm quyan iren fnh wc dugcphan cong da chn tich quy6r ttinh.

D : b i : T h u C h i n s i n i l c h a i U B N D p h u h g 5

Tr4g I I

Dd iii: Thu - Chi nBSn stch hi UBND phuidg 5

'MA litrh b0 m6y hetrh chinh:

CHUTICH

So.ld 1.1: M0 htnh b0 mry hnnh chinh cnn UBND pbudng5

23 Td cH('c cONc T?ic Ki ro,iN

2.3.1 Cdciu t6 ch'tc cna bO n6y k6 to6n:

trBND phu@g 5 chi cd mot k€ lo,n Ke bfn ginp chn rich UBND phudng t6chtc thuc hien c6rg tiic ki: toAn, th6ng ke vd th6ng rin kinh r€ tong phulng- Tbuchien kidd ta, kian sorl vi& tuan thn otc ch6 dO, chinh s6ch tni chir} kit to6n cnaNhd nudc t?i phuong !n Nghi quy6t crla H6i dddg nhen den va ngan s6ch,lAichinh.Qub ly hoal d6ng thu chi ncan sdch va cac hod dong rii chinh kldc d phu?rng

Da tdi: Thu Chi ngln rnh 4i UBND phudng 5 rdp: THO8HKTA

INc hien bao qu,n, ln tt idi lieu k6 bdn vA st dwg lai lieu kE todn luu trt

Phen fich, ddnh gi6 tjnh }inh dq loiin thu, chi ngan sdch phudng,

- Tfch !hi9m.

'Ihrc hien c6c quy dinh cr:a phdp lual vi rdi chlnh,

kd todn tai lhudng

T6 chirc diau hdnh bO mdy k6 todn iheo quy dinh cta LuOt k6lodnj t6 chia.viec Ep 4r toiin viLviec thvc hien du iorn thr chi ngan s6ch phutmg, ch6p hdnh cdcdinh mtc, ti€u chuan ora Nhd nuoc l+i phudng Thvc hien kiCm tra, kidn so{r vieothu chi 1ii chinh cta c6c b0 lh4n tqc thuoc phudng

- Quya! heD cna k6 todr:

DOc bp vC chuy€n m6n, neli€p vu kC to6n

Yeu ciu cac bO ph€n, c6c c6 nhan s5li€n qum lrons phuttrs cnns cr! diy di,

Kp thtri cec rdi leu c6 lien q@ rl6n cdng viec ke to6n vd gi6rn s6t tai chitr] ola

lhudn8

Ki cac chrhg tt l€ roM bdo c6o lti chiD} vi b6o cAo quydr rodn nSen s6ch

phudns Mei chfrng tt va tiq chida4 xuit, rhlp, chuyan siao di srn nsoii cht kt

Bdo luu y ki6n chuy€n mon bing vtur bdn kli c6 t ki6n kMo vdi t ki6n ciansui'i a quydt dinh

860 c6o bing van bAn vdi Chn tich UBND lhudng khi !h6t hifn cfc hann vi

vi phqm PMp hAr va tni chlnh k€ torn trong phudng, rddng hqp var phdi chip hAnhquy6t dinh thi b6o c5o vdi chn tlch UBND phuhg holc co quan nhi nudc c6 tiinqu)ar \d tlong phlichiD trdch nhiim vi hau qud cu viic rhihnni quyir dini d6

T'l ch6i kh6ng kt, kh6ng duyCt nhitng chtng tt ve nhtng lai lieu kh6q nduxet tMy kh6ng phi! hgp Io& vi lhnm cdc ch€ d0 lli chinh ke lodn hien hdnl

23.1T6 cll[,c b6.h6rs chtrs tt k6 rodn:

M6 hiDh ghi s6 theo hinh lbrtc NbAl ky - sd cdi

Mpi nghiep vq kinh te, tai chinh ph6t sinh ot li€n qm tt6n ngan s6ch diSulhdi 4p chlns D ka todn Mai s6 IiCu ghi rr€n s6 k6 b6n diau phai c6 chtns d! k6to6n clfng minh chlms tn kit to6n chi duqc h! nOt dn cho m5i nsl'if! rr kinh te

tiLi chinh.

T E n B 1 3

Dd tii: Thu - Chi ng;n sich lsi UBND DhrdnA 5

Chrtng 1& ka to6n phai dudc 16! 16 dng ddy dn ki! ihli chinh x6t theo noidung quy dinn tren miuchtngrt

NOi dug ngliep w kinh rd r.en chidg ln kl6ng duqc viat rit, khong duqc tiyxod sta chta, kli vi& lhai dnng bit nuc Khi viat sai mAu chtng rn rhi lhdi hut b6

Chtug tt phai g! dn s6 ICn quy dinh cho mai chrtng lt Neu ph6i t6p nhiauli€n k€ todn cho mot nghiep vu kinh td rht noi dung lhai gi6ng nlau C6c cbtne rt6p de giao dich vd tO chrtc, cd nh6n ern ra b€n ngoii phudng rhi li€n gti di phni c6con diu cia UBND lhutmg:

- Chtng $hqp ph6p hqp li phdi@ day di cdc )au 16 sau:

+ T€n vn s6 hieu oiLa chmC tn

+ NCey, $6ng, ndm l4! chung iu

+ Ten, l@ vl, dia chi c!6 don vi lap chlng rt

+ Chit ky h9 vi t€n ngudi 4! chung tir

- Cbimg lt ka todn phii c6 diy dn ch0 ky cna nhrng nguli c6 ir{ch iemrheo quy dinhcUa rtmg chhg tn KhonB duqc (t chimg ln birg b0r chlho& b'jr mqc

dd ho{c d6ns dAu chr ki da kllic sin

- Chr ki cna k6 bAn hudng ho4c phq t dch ka to6n phai fing vdi cht ki dadrng kt

- Cdc chtng O kd toAn

+ Bdng tdng hs! chtig tn kC to6r ctnS lo4i

- BAng rhani loln rian lucmg phu cdp

+ Bi€n lai thu tiin

+ Bdng t6nC hsp bien lai thu

rian-+ Hsp ddnc giao kloiin

+ Bi€n ban rhdh li hqp ddnC

+ BanC k€ ghi thu, chi ngan sdch lhvdDg.

+ Th6ng bdo cdc l(hoin thu cna phuang

TRiNH TV cHr sd KE ToiN THEo HiNII rEitc NHAT KV so c,ir

Di r.Ai: Thu -Chin8tn ilch 'iriUBNDphudg 5

crrtl,l\c ril coc

Bio cAo KT ToAN

BAo c,io QUYiT

sd dd r.2: M6 htnh ghi s6 k6 toetr theotitrh rhnr Nbit ki s6 c6i

G h i c h n : + : G h i s O h t n s n c i y

4 - - - r D 6 i chi6u k i 6 D t r a

=:- : Ghi cu6i $dn8

2.33.T6chfc hC lh6ng tni khoin ka to6tr:

Tai khodn k6 to6n dnng da phAn looi va hO rh6ng hoA cAc nghiep vr kinh rd, rdi chirh

HC thiing tdi k}oan k6 todn ngAn s6ch va tai chinh phuimg gbm

cap I trong d6 ll iai khoan bit bu6c dnng cho tiit cd c6c phuhg vd

hudig dfi dp dung cho nhins phuong c6 phiir s'nh nghiep v$ lien qum

Tai khoan c6p I g6m 3 cht s6 $ap phan

Taikhodn cip II g6m 4 ch0 s6 ihdp phdn

Tai khoan cip III ean 5 chn s6 drAp phan.

Da tdir Tl,u - Chi ngen sech qi UBND phldng 5

2 3 4 H e th 6 n e ! 6 s A h k 6 l o n n i f i p h u n h s :

sdd613: M6 binh he th6nss6 s{ch ka rodn tai pbr}nsCAc phui'ng phAi md s6 kd to6n theo phu{rng ph6p "ka lo{n ldp" quy dinh O

nuc 2 d€ ghi chep c6c ngliep vu kinh tC phiit sinh lm rrii todn bO s0 hieu ka todn ldn

co sd 16p bio ceo fiLi chinh,

t Hinh ltufc k6 to6!:

rlinh rl-uc Li lo$ iip dvng cho phume rhuc hiin phumg phdp -ld ro6n

k i p l a h i n n t h u c \ h i t k i - 5 6 c t r g u m 2 p h j n :

+ Nhat ki - s6 c6ir La sd ka ro6n dns hap, phan s6 nh4t ki dnns dd shi chdp

c6c nghiep vu kinh td phdt sinh theo f.iDh tv thdi giu phdn Sd c6i dnng da ghi chdp

Hq rHoNG SO Kt TO;N

NIiAT Ki TIIU cHt QUi TIEN

sd K-t ToAN cHr rriT

SdTHDO D6I NHAN LAI

sdTHEo Ddr c,ic euv Ps

t* di: TbD - cbi nSan ich 4i TJBND phtr&g 5

he th6ng crc nghi€p !1r kinh la theo n6i duns kinh ta

- NhAt ky - s6 cii lhni c6 dAy dt c6c y€D t6:

+ Ngny th6ng oh s6

+ Sii [eu, nCny thdnC cna ch(ng $ kd ban dnng lim cln c(r ghi s6

+ NOi duDg neliep !,r! kinh td !b61 sinh

+ S0 nieu tdi khodtr ghi Ns, s0 hieu ldi khodn ghi

C6-+ TCn cic tdi khoan kd todn, n6i tii khoan c6 2 cot Nq vA C6 56 luqng !ccft nen Nhit Lj, - s6 c6i Iniau hay ft phu thu& vno s6 lwns tdi krloen phudng {pdvng

+ S6 tiin chi b€n Ns vn Chi ben C6 cta tlmg tdi kioan

.a Mt s6, kho6 s6 k5 toin:

- 860 cdo Ai chlnh, bro cdo quy6t lodn dru chi ngrn sdch vA thu, chi c6c hoqtdong Ai chioh kh6c cria phuhg nhiin muc dich sau:

+ T6ng hgp va 1rinh bay mot c6ch t6ng quAt bm dien lhl hbh lhq chi, cand6i thu chi,va co cAD thu, chi ngAn s{ch, ltnh hhh hort dong tdi chlnh khac crla.phuing

- Cung cip rhdDS titr rAi chnh cif thiaL cho viec tiinB hq! thu chi nSan sdchphudng vao ngan s6ch nhA nudc !a d6p t g viec kiam tra, kiem so6t t6trg nqp, phAnticl', ddtrlr gi6 hoal d0n8 tai chinh cna phuong

Trdg 17

+ Th6ng qu c6c s6 [Cu l€n b6o ciio tni chinh cho ph€p d{nh gi6 tinh hbhthvc hi€n dv to6n Dg6n s6ch phudng theo inng kt vd so s6nh den d0 thrlc hien ry6nsdch ki niLy so vdi c6c ki trudc vd nan trudc va tdng sii va ldng cH tieu, tlmg hinh

+ Bro c6o tAi chinh dinh k, lA tai lieu qum lrqng dd xAy dung ka hoach ngAnsrch, lA cd sd linh 1o6n nhAn i6 dnh hudne vdi thu, chi ngan s6ch

* Bdo c6o thdng g6n 03 mau:

+ Barg can d6i tiLi khodn

+ 860 c6o t6ng hgp thu ngan s6ch phudng

+ 860 c6o t6ng hgp chi ngan s6ch ph,Jtmg

Bdo c6o nim 80m 08 mau:

+ B&c can d6i tni khoan

+ BAne can d6i quy6t to6n nsAn s6ch lhutns.

+ Bio c6o quy6t toin thu ngan s6ch phudtrg

+ Bdo clo quy6t to6n chi ngrn sAch lhulrng.

+ 860 cio dng hsp quy6t toan thu n86n sdch phulrng.

+ Bio c6o t6ng hqp quy6! to6n chi ngan sdch phrCmg

'Ihdi h?n gni bdo c6o:

Bro c6o th6ng gti UBND lhrdng vn Phdng Tdi chinh - K6 hoach TlAnh !h6ch6rn nhdt la ngdy 05 thrng sau.

860 c6o nan g]ni UBDN phudng, PhOng Tai cbinh - KC honch ftanh !h6, HOidEng nhan d,n ch4m nhat la ngiLy 15 thdng 2 ndn sau

Irach nhien hpl gri' va phe duyer bro cao rdi ch,nn vd bdo clo quyil ro6n.+ BO ph6n kd lo,n ngan sdch vd rdi chinh c6 rntch nhiem hp b6o c6o lai chlnh.

va bdo ceo quyiit todr theo quy dinh 860 c6o rAi chinh vn b6o ceo quy6t lorn Dp tnsit leu tr€n s6 k6 tofn (sd c6i, s6 t6ng hqp thu, chi ngen srch theo cH tieu b6o cdo)

860 c6o pbai l6p diy d!, chnh x6c, lrung thuc iheo ding noi dug vdLthdi gian quy

+ Bdo cao fiang do ChU Tich UBND phuang duyet:

+ Bdo c6o ndn trtnh UBND phudng da trhh HOi ddng nh6n d6n phudng pheduyet

* B{o cro nrn sau klli HOi ddng nhan dan phudng phe duyet phAi g}i chol

DA di: Thu - Chi qrn s{ch ei UBND phudng 5

GVIID Nsuyen ftiPhrio T.dg l8 SVTH: l-!fiiHuyan Linn

Dd di: Thu - Chi nser s&n rsi UBND phuthg 5 t p THo3HKTA

+01 brn eti H6i d6ns nhen drr phudnc

+ 0l brr git UBND phudnc

+ 0l bdn 8ti Phdnc ai -chlnh - KC hoech Tlanh ph6

+ 0l bdn lw t4i noi nop

36 fieu b6o 060 ndn sau khi Hoi ddDs nhan datr phudns phe duyA duqc srtdung de c6ng khai ngen s6ch va lai chlnh cttr phudng

Trang tq svTH: rl Thi Hur'ln Linh

D i d i : T h u c h i n E ; n 5 d c h r a i I B N D u o 8 5

ch'rdns 3: KtTOAN THU - cHI NGAN SACH pHIJONG

3.1.1 Nguy€n dc hech toln tb! ngAn snch phuthg:

I khing ha(n lo-n v-o rhu I Bd \J!h pl'uqg c;c khodi !rr d; hinh lhdnh ciicqu)'cdng chuyen dune cia phumg

+ Cdc khoAn thu.Can snch phuog d(dc hact todn chid6t theo muc luc nsan

+ Nhnng khoan thu chua kip nop vdo Kho bac rrong ngiy th) phai nhAp quitlCn nll, hach toln ltng qni tien mAt va ling thu ngin sich phudng chra qua Khob?c Khi xuat quy nop vno tdi khoin lian gni nean slcb t.i Kho bdc, c5n ct ching ttiluqc K}o bac xdc nhad, hach lorn chu'an t! thu nsan siich phuong chua qua Khob.c lhinh lhtr ngid sich phdihg qua KIo bec

c t , n r p l li g h , r h ' , K h o 1 1 c k h i F r ' \ u K h o b a c c i n c o d i ) d i c a c h u n g r n ru :

+ Cii) nopli€n vno Kho b4c,+ CiAy bno c6 Kho bac gLiive,3.1.2.2 Noi dtrngvi cnch ghicl,€p:

Da tdir 'ftu - chi ryan s6ch ld UBND phidns s

TONG CVC THUE CQNC HOA XA IIOI CI.IU NGITIA VIE]

cuc Ttluf TiNII IRA vNH D6c lep Td do Hanh o]1nc

CONC HOA XA EOI CIII] NCITIA VIET NAM

Dd vi 0!ui lhudng 5

MAu s6: ol -05/BLP

a u y 6 n s 6 : .BIEN LAI THU TIiN PHi, LE PHi

Ten dm v! ngudi nop iign: BnivinPhu

Di chl: UBND phudng 5

Ly do nop Gli ten laoi phl, l€ phi): Tbu tian nrl bdng lhrng I I /09

36tian: r.500.000 ddng (viZt bins chir) MAt hCundn tdn asA, dins

Hinh ltr{c tianh t6m: tian mat

Nsua/i thu liaD phdi ghi rhu dn s,5 tan viar bing sii vd birg cht, bien bi rhuian & hp xong ngudi nOp tii]n vd nguli lhu i€n cim8 ki len vao bi, trudc kli kinsudi n6! tiCd cin d(ii chi6u s6 tiad ds nOp vti s6 tian shi t cn lai

Bi€n lai thu fian do ng,Jdi t4rc tiap di $u lop thanh 3 lien, biis cdch dlt siiyrhm viiit mOt lin noi dung, s6 tian nhu nlrau

- Lied I : Lqtl tai cu6n

- Lien 2: Gi& ngudi nop

tian Lien l: Ciao cho k! lorn git d! hach to6n sau kni thu tian, ngui,i lhu tian cdn

qi t6rg s6 tia! thu duqc, t6ng hqp IAp bang ke cho ting kloan thu d€ kC to,n c6 cdnc,i lOp phiau tru, ngvi,i tru tian nop dan vao quy

T.dg 2l

De di: Thu - Chi nsrr stch 4i t BND phudng 5

E6i vdi c6c sii bi€n lai in hdng (in k}6rg rd, nich ho&.t6ne thiiiu li€n) ho{cvi6t sai phni gach chCo dt ca cdc li€n ve kli6ng ddqc xE rdi rd khdi cni hi

Nguni di thu phai sli drng bi€n lai ft s6 nhd d6n s6 l6n, srr dung hdt quy€n nAysang quyan khdc Sau khi sii dung h6i noi qDydn bien lai ngudi di tiu ph6i nop leicu6n bitu lai (s6n cdc li€n ln vn tfu ca c6c s6 in h6ns vi6t sai) cho ka rodn d6 quyiirto6n bien hi vdi co qum rai cbrnl

BiCn l.' ibu iian do sd tdi chinh - vat eid c6c llnh, ftanh !h6 in phdt hani

Thmh ton! bier hi

Ngudi di thu sau kli nhan bien lai phri gi! gin bien lai can tllaq st dutrg xongphai dDnh to6n bien lai vdi phtrdng vc s0 bien bi dd nhan, da sn dlng va sd ddn deihu, de nop cho Phui'rg

Phudng hoic co qun lhu phdi rhail to6n vdi co quan Oi chinh va s6 bien lai

da nh6n, s6 da ,n dung, sii bi€n lai h6ns, s6 bicn tai da thu, da nop

I PEIEU THU

Phidu 6u dnng da xiic dinh sii rian nll nhap qui va ldm can cn d3 ftn qut uutiln, ghi s6 qui, ka toan ehi s6 va cec kl1oin thu c6 li€n quan M6i kloatr thu dannlap qut nn6t ll)iA ph6icdphiiu rhu

Phi€u ln phli d6ng tharn quyan Trons m6i lhiau thu phai ghi sr5 quyln vd s6cna tltn8 !hi6u thu Sii phi,6u thu phAi |6 ngAy, th6rg' nin hp phidu thu, ngiy thdng

- Chird, h9, ten, dia chl ngudi 16! tian

- Ddns s6 tian shi s6 fian thqc nhap quy bing sii va bihs cht

- Ddns fi6p ll)eo sli s6 luqns chms ttt s6c kem rheo phiau

Phieu lrlu do k6 ro6n l4! thann 3 lcn (dft siay lllan vi6t 0l li!) shi diy du c6c

duyel chuyen cho thn qut hm thn tuc nhep qut Sau khi da nh6n dn sO f€n, tht qutshi s6 ien thuc t6 vd nhap qut (bi!s 7 chit) vdo phidu ftu tru6c khi tht qut vi ngudinop ti€n cnng kt ten vAo !hi6u thu.

Thn qui git lqi mot li6n dA shi s6 quy, not li€n siao cho ngudi nop dan, I licnIuu noi hp phidu cu6i nsey toln bO phiau thu kdm $€o chrmg tii g6c chuyan cho kdban d€ shi s6 ka todn

'ftdnq

22