{"id":33840,"date":"2023-12-08T02:46:23","date_gmt":"2023-12-08T02:46:23","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phap-luat-ngan-sach-nha-nuoc-la-gi-dac-diem-cua-cac-quan-he-xa-hoi.html"},"modified":"2023-12-23T12:51:18","modified_gmt":"2023-12-23T05:51:18","slug":"phap-luat-ngan-sach-nha-nuoc-la-gi-dac-diem-cua-cac-quan-he-xa-hoi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phap-luat-ngan-sach-nha-nuoc-la-gi-dac-diem-cua-cac-quan-he-xa-hoi.html","title":{"rendered":"Ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00e1c quan h\u1ec7 x\u00e3 h\u1ed9i"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: thukyluat)<\/p>\n<\/div>\n<\/div>\n

Ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Law on State Budget)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b> trong ti\u1ebfng Anh l\u00e0 Law on State Budget.<\/b><\/p>\n

Ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/i>\u00a0l\u00e0 t\u1eadp h\u1ee3p c\u00e1c qui ph\u1ea1m ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ea1o l\u1eadp, qu\u1ea3n l\u00ed, s\u1eed d\u1ee5ng qu\u0129 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Ph\u00e2n lo\u1ea1i Ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/p>\n

C\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung c\u1ee7a c\u00e1c quan h\u1ec7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec nh\u1eefng quan h\u1ec7 x\u00e3 h\u1ed9i thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/i> bao g\u1ed3m:<\/p>\n

– Th\u1ee9 nh\u1ea5t, quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ph\u00e2n c\u1ea5p qu\u1ea3n l\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n

– Th\u1ee9 hai, quan h\u1ec7 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh l\u1eadp, quy\u1ebft \u0111\u1ecbnh, ch\u1ea5p h\u00e0nh v\u00e0 quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

\u0110\u00e2y l\u00e0 quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng thi h\u00e0nh c\u00f4ng v\u1ee5 trong vi\u1ec7c l\u1eadp, quy\u1ebft \u0111\u1ecbnh, ch\u1ea5p h\u00e0nh v\u00e0 quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nhau ho\u1eb7c gi\u1eefa c\u00e1c c\u01a1 quan n\u00e0y v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Th\u1ee9 ba, quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ea1o l\u1eadp qu\u0129 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nh\u1eefng quan h\u1ec7 n\u00e0y th\u01b0\u1eddng ph\u00e1t sinh gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng thi h\u00e0nh c\u00f4ng v\u1ee5 trong l\u0129nh v\u1ef1c thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0 c\u01a1 quan Thu\u1ebf, H\u1ea3i quan, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc,… v\u1edbi b\u00ean kia l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3ng g\u00f3p m\u1ed9t kho\u1ea3n ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Ch\u1eb3ng h\u1ea1n, quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed,… v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Th\u1ee9 t\u01b0, quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng qu\u0129 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Nh\u1eefng quan h\u1ec7 n\u00e0y ph\u00e1t sinh gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng thi h\u00e0nh c\u00f4ng v\u1ee5 trong vi\u1ec7c ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0 c\u01a1 quan t\u00e0i ch\u00ednh, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc,… v\u1edbi b\u00ean kia l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

– Th\u1ee9 n\u0103m, quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, thanh tra, ki\u1ec3m to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

M\u1ed9t s\u1ed1 \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00e1c quan h\u1ec7 x\u00e3 h\u1ed9i thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/font><\/h3>\n

– C\u00e1c quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ea1o l\u1eadp, qu\u1ea3n l\u00ed, s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc lu\u00f4n g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n l\u1ef1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc (quy\u1ec1n l\u1ef1c ch\u00ednh tr\u1ecb c\u00f4ng \u0111\u1eb7c bi\u1ec7t) v\u00e0 g\u1eafn li\u1ec1n v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a nh\u00e0 n\u01b0\u1edbc;<\/p>\n

– Qu\u0129 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc, \u00edt nh\u1ea5t m\u1ed9t b\u00ean ch\u1ee7 th\u1ec3 trong quan h\u1ec7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc – nh\u00e2n danh quy\u1ec1n l\u1ef1c nh\u00e0 n\u01b0\u1edbc, lu\u00f4n ch\u1ee9a \u0111\u1ef1ng l\u1ee3i \u00edch chung, l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng. Ho\u1ea1t \u0111\u1ed9ng thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee5 th\u1ec3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, l\u00e0 vi\u1ec7c x\u1eed l\u00ed c\u00e1c m\u1ed1i quan h\u1ec7 l\u1ee3i \u00edch cho c\u00e1c m\u1ee5c ti\u00eau kinh t\u1ebf – x\u00e3 h\u1ed9i, an ninh, qu\u1ed1c ph\u00f2ng c\u1ee7a qu\u1ed1c gia;<\/p>\n

– Quan h\u1ec7 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u1ee7 y\u1ebfu theo nguy\u00ean t\u1eafc kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp.<\/p>\n

– Nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m c\u01a1 b\u1ea3n tr\u00ean c\u1ee7a quan h\u1ec7 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc – thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/i> quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn ph\u01b0\u01a1ng ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b> – ph\u01b0\u01a1ng ph\u00e1p m\u1ec7nh l\u1ec7nh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Ph\u00e1p lu\u1eadt kinh t\u1ebf, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u00e1p lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ti\u1ebfng Anh: Law on State Budget) l\u00e0 t\u1eadp h\u1ee3p c\u00e1c qui ph\u1ea1m ph\u00e1p lu\u1eadt \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quan h\u1ec7 x\u00e3 h\u1ed9i ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ea1o l\u1eadp, qu\u1ea3n l\u00ed, s\u1eed d\u1ee5ng qu\u0129 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[418],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33840"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=33840"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33840\/revisions"}],"predecessor-version":[{"id":67746,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33840\/revisions\/67746"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}