ࡱ> 13./07 bjbjUU up7|7|9s' l4,HHHh$IlI,>6@K@K"bKbKbKQQQ$t b;QqPlQQQ;VbKbKVVVQbKbKVQVVVIJbK4K -U,CHSJ 0>?S&V,,B TI CHNH  S: 32/2005/TT-BTCCNG HA X HI CH NGH(A VIT NAM c lp - T do - Hnh phc  H ni, ngy 26 thng 4 nm 2005a THNG T HNG DN CH  QUN L NH NC I VI NGUN VIN TR KHNG HON LI CA NC NGOI CHO CC HI Cn c Ngh nh s 60/2003/N-CP ngy 6 thng 6 nm 2003 ca Chnh ph quy nh chi tit v hng dn thi hnh Lut NSNN. Cn c Ngh nh s 77/2003/N-CP ngy 1 thng 7 nm 2003 ca Chnh ph quy nh v chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh. Cn c Ngh nh s 88/2003/N-CP ngy 30 thng 7 nm 2003 ca Chnh ph quy nh v t chc, hot ng v qun l Hi; Cn c Quyt nh s 64/2001/Q-TTg ngy 26 thng 4 nm 2001 ca Th tng Chnh ph ban hnh Quy ch qun l v s dng vin tr phi chnh ph nc ngoi; B Ti Chnh hng dn ch  qun l ti chnh Nh nc i vi ngun vin tr khng hon li ca nc ngoi cho cc Hi nh sau: A. NHNG NGUYN TC CHUNG 1.Thng t ny p dng i vi cc Lin hip Hi, Tng hi, Hi, cc t chc Chnh tr-X hi, Chnh tr - X hi - Ngh nghip, t chc X hi  Ngh nghip, cc n v s nghip ngoi cng lp thuc Trung ng v a phng, cc t chc php nhn ngoi nh nc do Lin hip Hi, Tng hi, Hi, cc Trng, Vin...hoc c quan nh nc cc cp lp ra ( sau y gi chung l Hi) c nhn vin tr khng hon li ca nc ngoi. 2. Vin tr khng hon li ca nc ngoi quy nh ti Thng t ny c hiu l cc khon tr gip khng phi hon tr di hnh thc tin, hin vt, tri thc, t cc Chnh ph ( nu c), cc t chc quc t, cc t chc phi Chnh ph nc ngoi, cc t chc kinh t, khoa hc hoc c nhn ngi nc ngoi ( sau y gi tt l Bn vin tr) trc tip cho cc Hi hoc thng qua cc Hi c k kt chnh thc gia hai bn v c cp c thm quyn ph duyt. 3. Vin tr khng hon li ca nc ngoi trc tip cho cc Hi l ngun thu ca Hi; khi nhn vin tr, Hi cn c gi tr vin tr ghi trn giy xc nhn vin tr  ghi tng ngun kinh ph ng thi ghi tng ti sn ca Hi. B Ti chnh thc hin chc nng qun l Nh nc v l)nh vc ti chnh i vi ngun vin tr ny thng qua cng tc hch ton k ton, thng k, bo co, kim tra m bo cng tc qun l ti chnh ca Hi cng khai, minh bch v ng php lut. 4. Vin tr khng hon li ca nc ngoi cho Chnh ph Vit Nam hoc cho chnh quyn a phng c thc hin thng qua Hi l ngun thu ca ngn sch nh nc theo quy nh ti iu 30 v 31- Chng 3 ca Lut Ngn sch nh nc (Lut s 01/2002/QH11 c Quc hi Nc Cng ho x hi ch ngh)a Vit Nam kho 11 thng qua ti k hp th hai t ngy 12 thng 11 n ngy 16 thng 12 nm 2002). Khi nhn vin tr, cn c vo gi tr ghi trn giy xc nhn vin tr, c quan ti chnh nh nc ghi thu ngn sch nh nc( ghi thu ngn sch trung ng nu vin tr cho Chnh ph v ghi thu ngn sch a phng nu vin tr cho a phng) ng thi ghi chi cp pht cho i tng th hng vin tr. 5. Cc Hi trc tip s dng, qun l vin tr khng hon li hoc c giao thc hin cc chng trnh, d n vin tr khng hon li chu trch nhim thc hin ng cc mc ch, ni dung  cam kt vi nh ti tr v quyt nh ph duyt vin tr ca c quan c thm quyn; thc hin y  cc quy nh hin hnh ca Nh nc v qun l ti chnh, chp hnh ng Lut k ton v cc quy nh ti Thng t ny. B. NHNG QUY NH C TH I. TIP NHN VIN TR KHNG HON LI 1. iu kin  c xc nhn vin tr khng hon li Mi khon vin tr ca nc ngoi c xc nhn vin tr  tip nhn theo quy ch tip nhn vin tr khng hon li khi c  2 iu kin sau y: a. n v tip nhn vin tr l t chc php nhn c thnh lp hp php theo quy nh ca php lut. b. C vn bn k kt gia Bn vin tr vi n v tip nhn vin tr v Quyt nh ph duyt vin tr ca c quan c thm quyn theo quy nh ca php lut. 2. Xc nhn vin tr Mi khon vin tr khng hon li khi c  iu kin  c tip nhn phi lm th tc xc nhn vin tr. Cc Hi nhn vin tr chu trch nhim lm th tc k khai,  ngh xc nhn vin tr. Giy xc nhn vin tr ca B Ti chnh l chng t  ghi thu  ghi chi ngn sch nh nc i vi cc khon vin tr cho Chnh ph v chnh quyn a phng, l chng t k ton ca t chc tip nhn, qun l vin tr, l cn c  lm th tc min thu i vi hng vin tr nhp khu v hon thu i vi hng mua trong nc bng tin vin tr. a) Giy xc nhn vin tr - Giy xc nhn vin tr c lp theo Mu s 1 v s 2 ban hnh km theo Thng t ny. + Mu s 1 l mu giy xc nhn hng vin tr. + Mu s 2 l mu giy xc nhn tin vin tr. - Giy xc nhn hng vin tr c lp thnh 5 bn. Nu hng vin tr l t, xe my phi lm thm 1 bn  ng k lu hnh. - Giy xc nhn tin vin tr c lp thnh 4 bn. b) Cc khon vin tr khng hon li phi lm xc nhn vin tr bao gm - Cc cng trnh xy dng c bn do Bn vin tr thc hin chuyn giao vin tr theo hnh thc "cha kho trao tay" hoc do ch d n thc hin theo phng thc giao thu trn gi. - Hng ho, thit b ghi trong danh mc km theo d n hoc trong thng bo vin tr c nhp khu, t mua trong nc. - Ngoi t hoc tin Vit Nam do Bn vin tr chuyn giao cho cc n v trong nc nhn v trc tip s dng  thc hin cc tho thun vin tr (bao gm c khon vin tr cho hot ng mang tnh cht cng v ph, hnh chnh ph... theo cam kt trong vn kin d n). - Cc dch v t vn, dch v k thut c thanh ton t ngun ca cc chng trnh, d n vin tr khng hon li th hin qua Hp ng c k kt gia ch d n vi t chc t vn trong v ngoi nc. c) Thi im v a im xc nhn Khi nhn c tin, hng vin tr hoc thng bo nhn hng; giy bo C ca Ngn hng v tin vin tr; hoc ngay sau khi nghim thu bn giao, quyt ton cc hp ng giao nhn thu, cc hp ng mua sm v cc hp ng v dch v t vn, dch v k thut, cc i tng quy nh  trn c trch nhim gi n B Ti chnh (V Ti chnh i ngoi  B Ti chnh- H Ni hoc T qun l v tip nhn vin tr Quc t ti thnh ph H Ch Minh, s 138 ng Nguyn Th Minh Khai, Qun 3 hoc T qun l v tip nhn vin tr Quc t ti  Nng- s 48 ng Pasteur) cc h s theo quy nh ti im 3 di y  lm th tc xc nhn vin tr. 3. Cc ti liu cn thit  xc nhn vin tr a) i vi hng vin tr gm - Quyt nh ph duyt vin tr ca cp c thm quyn - Vn bn k kt vi nh ti tr. - Vn kin d n vin tr. - Vn bn ph duyt hp ng thng mi theo quy nh hin hnh, km ho n thng mi (Invoice) hoc ho n do B Ti chnh pht hnh nu mua hng trong nc. - Vn n ng bin (Bill of lading) hoc vn n hng khng (Airway Bill). - Bn k chi tit (Packing List) Trng hp cha c ho n, vn n th phi c giy bo nhn hng ca t chc vn chuyn. Nu mt l hng vin tr gi cho nhiu ni, phi km theo giy u quyn ca cc n v lin quan v bng k phn chia hng vin tr. i vi cc chng trnh, d n c t chc u thu ti Vit Nam  mua sm trang thit b, hng ho v dch v t vn, nghin cu... bng ngun tin vin tr, ngoi cc ti liu  quy nh  trn, cn b sung thm cc ti liu lin quan sau: - Bin bn v kt qu u thu, quyt nh cng nhn n v trng thu hoc ph duyt n v trng thu ca c quan ph duyt d n. - Hp ng cung cp hng ho, dch v c k kt gia Ch d n v n v trng thu. - Hp ng ngoi thng ( i vi Cng ty xut nhp khu trng thu mua hng cho d n vin tr phi nhp khu hng ho), hoc ho n theo mu do B Ti chnh quy nh nu mua hng sn xut trong nc. b) i vi tin vin tr gm - Quyt nh ph duyt vin tr ca cp c thm quyn - Vn bn k kt vi nh ti tr. - Vn kin d n vin tr. - Cc chng t chng minh vic tip nhn tin vin tr. c) i vi cc d n l cng trnh xy dng c bn do Bn vin tr thc hin chuyn giao vin tr theo hnh thc  cha kho trao tay hoc do ch d n thc hin theo phng thc giao thu trn gi Trng hp ny B Ti chnh ch xc nhn vin tr 1 ln, khi cng trnh hon thnh,  nghim thu, bn giao, ti liu  xc nhn vin tr l: - Quyt nh ph duyt vin tr ca cp c thm quyn - Vn bn k kt vi nh ti tr. - Vn kin d n vin tr. - Hp ng giao nhn thu (Hp ng xy dng, hp ng mua sm, hp ng t vn). - Bin bn nghim thu, bn giao v bin bn thanh l hp ng. d) Trng hp do yu cu khn cp hoc v cc nguyn nhn khch quan khc m n v nhn vin tr khng kp lm th tc xc nhn vin tr th hng qu, n v c trch nhim tng hp gi tr vin tr  tip nhn (i vi ngun vin tr cho Chnh ph Vit Nam hoc cho chnh quyn a phng c thc hin thng qua Hi) bo co  ngh c quan ti chnh ng cp ghi thu ghi chi ngn sch nh nc tin, hng vin tr theo mu s 3 ban hnh km theo Thng t ny. II. CH  THU I VI NHNG HNG HO MUA BNG NGUN VIN TR KHNG HON LI Mi vt t, hng ho, my mc, thit b, phng tin vn ti nhp khu hoc mua trong nc t ngun vin tr khng hon li  c cp c thm quyn ph duyt u c min thu gin thu ( thu nhp khu, thu tiu th c bit, thu gi tr gia tng ) theo cc quy nh php lut v thu hin hnh. 1. i vi hng ho nhp khu i vi nhng hng ho khng thuc danh mc hng ho cm nhp khu hoc danh mc hng phi qun l theo quy nh ti Quyt nh ca Th tng Chnh ph s 46/2001/Q-TTg ngy 04 thng 4 nm 2001 v qun l xut khu, nhp khu hng ho thi k 2001-2005 th n v nhn hng phi xut trnh Quyt nh ph duyt vin tr ca cp c thm quyn, vn kin k kt vin tr vi pha nc ngoi v giy xc nhn vin tr ca B Ti chnh vi c quan Hi quan  c min cc loi thu gin thu khi nhn hng. 2. i vi hng ho mua trong nc - Trng hp Hi s dng tin vin tr khng hon li ca nc ngoi  mua hng ho ti Vit Nam, Hi c hon li thu gi tr gia tng  tr ghi trn ho n thu gi tr gia tng khi mua hng. H s hon thu i vi trng hp ny, thc hin theo hng dn ti im 5, mc II, Phn D Thng t s 120/2003/TT-BTC ngy 12 thng 12 nm 2003 ca B Ti chnh hng dn thi hnh Ngh nh s 158/2003/N-CP ngy 10 thng 12 nm 2003 ca Chnh ph quy nh chi tit thi hnh Lut thu GTGT v lut sa i, b sung mt s iu ca Lut thu GTGT. - Trng hp Bn vin tr mua hng ho ti Vit Nam  vin tr cho Vit Nam th hng ho mua trong trng hp  c min thu gi tr gia tng.  c min thu gi tr gia tng Bn vin tr phi c vn bn gi cho c s bn hng trong  ghi r tn t chc quc t, ngi nc ngoi, mua hng  vin tr khng hon li cho Vit Nam, s lng hoc gi tr loi hng mua, vn bn xc nhn ca B Ti chnh v khon vin tr ny. Khi bn hng c s phi lp ho n theo ng quy nh ti im 5.1, mc IV- Phn B Thng t s 120/2003/TT-BTC ngy 12 thng 12 nm 2003 ca B Ti chnh hng dn thi hnh Ngh nh s 158/2003/N-CP ngy 10 thng 12 nm 2003 ca Chnh ph quy nh chi tit thi hnh Lut thu GTGT v lut sa i, b sung mt s iu ca Lut thu GTGT. III. V U T XY DNG C BN V MUA SM VT T HNG HO T NGUN TIN VIN TR KHNG HON LI 1. V u t xy dng c bn - i vi ngun vin tr cho Chnh ph hoc cho cc cp chnh quyn a phng c thc hin thng qua cc Hi nu c d n u t xy dng c bn th Hi c trch nhim thc hin ng quy ch qun l vn u t xy dng c bn v quy ch u thu xy dng c bn theo quy nh hin hnh. - i vi ngun vin tr trc tip cho Hi nu c d n u t xy dng c bn th ch d n phi t chu trch nhim v hiu qu u t, nh nc ch qun l v quy hoch v cp php xy dng. 2.V mua sm vt t hng ho - i vi ngun vin tr cho Chnh ph hoc cho cc cp chnh quyn a phng c thc hin thng qua cc Hi, khi thc hin mua sm  dng, vt t, trang thit b, phng tin lm vic, Hi phi thc hin ng quy nh hin hnh v u thu mua sm. - i vi ngun vin tr trc tip cho Hi, khi thc hin mua sm  dng, vt t, trang thit b, phng tin lm vic, Hi phi t chu trch nhim v hiu qu ca vic mua sm. IV. NH MC CHI TIU VIN TR nh mc s dng tin vin tr  chi tiu phc v cc hot ng ca d n (tin lng v cc khon ph cp; chi o to, tp hun, hi tho, hi ngh; cng tc ph, chi ph qun l hnh chnh,& ) thc hin theo cc quy nh sau y: 1. i vi nhng khon chi m trong vn kin k kt vin tr vi nh ti tr c quy nh nh mc chi tiu c th th Hi thc hin theo nh mc nh  cam kt vi nh ti tr. 2. i vi nhng khon chi m nh ti tr khng quy nh mc chi c th, Hi cn tham kho mc chi ca cc t chc ti tr khc i vi nhng d n cng loi hoc nh mc chi trong nc tng ng  xc nh mc chi ph hp vi yu cu chi tiu ca d n, trn nguyn tc m bo chi tiu tit kim, c hiu qu. V. K TON, QUYT TON, BO CO THC HIN VIN TR 1. Hi phi t chc b my k ton hoc b tr ngi lm k ton  t chc cng tc k ton qu trnh tip nhn, qun l v s dng vin tr khng hon li theo ng quy nh ca Ngh nh s 128/2004/N-CP ngy 31thng 5 nm 2004 ca Chnh ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut K ton p dng trong l)nh vc k ton nh nc v ch  k ton do B Ti chnh quy nh. Hi phi t chc h thng chng t, s k ton v bo co ti chnh  theo di chi tit v quyt ton ring gi tr vin tr trc tip cho Hi v gi tr vin tr cho Chnh ph hoc cho cc cp chnh quyn a phng c thc hin thng qua t chc Hi, trong : - T chc k ton cc khon vin tr cho Chnh ph hoc cho cc cp chnh quyn a phng c thc hin theo php lut v k ton p dng cho cc n v k ton c s dng kinh ph ngn sch nh nc. - T chc k ton cc khon vin tr trc tip cho Hi c thc hin theo php lut v k ton p dng cho cc n v k ton khng s dng kinh ph ngn sch nh nc. Bo co quyt ton nm cc khon vin tr trc tip cho Hi l bo co ti chnh k k ton nm. Hi phi np Bo co ti chnh nm v bo co quyt ton nm cho c quan cp trn trc tip v c quan ti chnh cng cp theo quy nh ti iu 24 v iu 25 ca Ngh nh s 128/2004/N-CP ngy 31 thng 5 nm 2004 ca Chnh ph. 2. n v k ton cp trn trc tip ca Hi c trch nhim xem xt, thm tra, xt duyt quyt ton nm i vi ngun vin tr do Hi thc hin. i vi cc d n vin tr cho Chnh ph, hoc cc a phng c thc hin thng qua Hi, khi chng trnh, d n ca ngun vin tr ny kt thc, Hi c trch nhim lp bo co quyt ton d n hon thnh trnh cp c thm quyn ph duyt, sau khi quyt ton d n hon thnh c cp c thm quyn ph duyt, Hi phi tin hnh bn giao d n cho n v th hng tip nhn v qun l. Bin bn bn giao phi ghi y  cc quyt nh x l ca c quan ph duyt quyt ton v tin tn qu, vt t, ti sn hin c, vt t ti sn tha, thiu, tnh hnh cng n& ngoi ra Hi phi bn giao cho n v th hng bn bo co nh gi kt qu thc hin d n, trong  c bit nu r cc iu kin cn v   pht huy hiu qu lu di ca d n. 3. Hi phi cng khai ni dung bo co ti chnh nm v cng khai quyt ton thu, chi ti chnh nm theo quy nh ti iu 32 v iu 33 ca Lut k ton. 4. nh k 6 thng v hng nm Hi phi bo co c quan cp trn trc tip v cc c quan lin quan cng cp ( ti chnh, thng k, k hoch v u t ) tnh hnh thc hin vin tr theo mu biu s 4 km theo Thng t ny. 5. i vi nhng khon vin tr cho cc chng trnh tn dng quay vng ti cng ng dn c thuc cc a phng c thc hin thng qua Hi, tu theo c im c th ca tng a phng, Hi c trch nhim phi hp vi cc cp chnh quyn v cc t chc on th, x hi s ti nghin cu, xy dng quy ch qun l chng trnh tn dng ph hp vi nhng c im v kinh t, vn ho bn a ca cng ng; thnh lp Ban qun l chng trnh tn dng ti cng ng nhm pht huy ti a hiu qu ca chng trnh tn dng ng thi m bo tnh an ton ca cc khon vay. Trong qu trnh thc hin, Hi c trch nhim phn nh kp thi tng ln chuyn tin cho Ban qun l, phi hp vi Ban qun l bo co nh k 6 thng v hng nm tnh hnh cho vay, hiu qu s dng tin vay v kh nng thu hi vn vay. Khi kt thc chng trnh tn dng quay vng, Hi c trch nhim phi hp vi Ban qun l lp bo co quyt ton ton b chng trnh tn dng gi v S Ti chnh tnh, thnh ph. Quyt ton chng trnh tn dng phi phn nh y , chnh xc cc ch tiu ch yu sau y: Tng s cc ngun vn  cho vay. Tng s vn  thu hi. Tng s n vay cha thu hi c ( c phn loi v nh gi kh nng thu hi, kin ngh x l cc khon n khng th thu hi c). Tng s tin li pht sinh, s tin li  s dng, s tin li cha s dng ( nu r ni dung s dng tin li v kin ngh hng s dng i vi tin li cha s dng). S Ti chnh tnh, thnh ph ni c cng ng dn c s dng ngun vn tn dng ny c trch nhim kim tra, ph duyt quyt ton chng trnh tn dng. Quyt ton chng trnh tn dng c ph duyt l cn c  bn giao ngun vn tn dng  thu hi. i tng nhn bn giao v hng s dng tip ngun tn dng  thu hi thc hin theo cam kt  k kt vi nh ti tr. Trng hp trong cam kt vin tr khng quy nh i tng v mc ch s dng ngun tin thu hi t chng trnh tn dng, Hi hng dn Ban qun l chng trnh tn dng  xut mc ch, i tng s dng ngun tin  thu hi trnh S Ti chnh quyt nh ( tip tc thc hin chng trnh ti a phng, chuyn sang a bn khc trong tnh, np ngn sch a phng...). VI. X L TI CHNH TRONG CC TRNG HP T CHC HI CHIA, TCH; SP NHP; HP NHT; GII TH V CHM DT HOT NG 1. V nguyn tc cc ngun lc ti chnh, ti sn hnh thnh t ngun vin tr khng hon li trc tip cho Hi thuc s hu ca Hi, nhm phc v cc mc ch ph hp vi iu l v t chc v hot ng ca Hi theo quy nh ca php lut, trong mi trng hp khng c chuyn thnh s hu c nhn di mi hnh thc. 2. Khi chia, tch; sp nhp; hp nht; gii th v chm dt hot ng, Hi phi thc hin y , nghim tc cc quy nh ti iu 30, Chng V, Ngh nh s 88-2003/N-CP ngy 30 thng 7 nm 2003 ca Chnh ph Quy nh v t chc, hot ng v qun l Hi. 3. V cng tc qun l ti chnh, cc Hi c trch nhim thc hin mt s quy nh c th sau y: - Khi b chm dt hot ng, ton b tin v ti sn hnh thnh t ngun vin tr khng hon li sau khi trang tri cc khon n (nu c), Hi phi bn giao cho c quan cp trn trc tip ca Hi hoc c quan k quyt nh chm dt hot ng  c quan  trao i thng nht vi c quan ti chnh cng cp quyt nh x l. - Vic bn giao tin v ti sn gia n v ci v n v mi khi c quyt nh chia, tch, sp nhp phi c tin hnh c s chng kin v xc nhn ca c quan k quyt nh chia, tch, sp nhp v c quan ti chnh cng cp. - Ti liu lin quan n chia, tch; sp nhp; hp nht; gii th v chm dt hot ng ca Hi l ti liu k ton phi lu tr trong thi hn ti thiu 10 nm ti ni lu tr theo quyt nh ca c quan c thm quyn quyt nh chia, tch, sp nhp, chm dt hot ng ca Hi. - Trong cc trng hp b chia, tch; sp nhp; hp nht; gii th v chm dt hot ng, Hi phi lp bo co ti chnh ti thi im chia, tch, sp nhp, chm dt hot ng. - Trong trng hp b chia, tch; sp nhp; hp nht; gii th v chm dt hot ng, Hi phi thc hin y  cc cng vic k ton quy nh ti iu 42, iu 43, iu 44, iu 45 v iu 47- Mc 6  Chng II ca Lut k ton hin hnh. C. T CHC THC HIN 1. Thng t ny c hiu lc thi hnh sau 15 ngy k t ngy ng cng bo. 2. Trong qu trnh thc hin, nu c vng mc, cc Hi cn phn nh kp thi v B Ti chnh  B Ti chnh nghin cu, b sung, sa i./. KT. B TRNG B TI CHNH Th trng Ni nhn: - To n nhn dn ti cao - Vin Kim st ND ti cao - Cc B, c quan ngang B, c quan trc thuc Chnh ph - C quan TW ca cc Hi, t chc on th, x hi, L Th Bng Tm ( k) - Cng bo - UBND,S Ti chnh,Cc thu cc tnh, Thnh ph trc thuc TW - Cc Cc, V, Vin, Tng Cc thuc B Ti chnh - Cc Kim tra vn bn - B T php - Lu VP,VT, TCN (P.TCQT&PCP) Mu s 1 B TI CHNH S: TC/XNVTCNG HO X HI CH NGH(A VIT NAM c lp - T do - Hnh phc  GIY XC NHN HNG VIN TR KHNG HON LI I. XC NHN CA B TI CHNH 1.Sau khi thm tra, B Ti chnh xc nhn s hng k khai  mt sau t xc nhn vin tr ny thuc ngun vin tr khng hon li. 2.Gi tr vin tr c phn loi theo quy nh ca mc lc ngn sch nh nc hin hnh nh sau: Chng: Loi: Khon: Mc: S tin: Ngy thng nm 200 TL/B TRNG B TI CHNH KT/V TRNG V TI CHNH I NGOI PH V TRNG Ghi ch: - Trng hp vin tr trc tip cho Hi khng cn phn theo MLNSNN ti im 2, mc I ca Giy XNVT ny. II. PHN T KHAI CA N V NHN VIN TR: A. NHNG D KIN C BN:  1. Ngun vin tr ca: Chnh ph T chc quc t Phi chnh ph 2. Tn t chc vin tr: 3. Tn chng trnh: D n: Vin tr l Thc hin t: n  4. Tng tr gi vin tr:  Quy ra USD:  5. Vn bn ph duyt ca cp c thm quyn: S : Ngy: Ca: 6. n v thc hin , chng trnh, d n vin tr: 7. C quan cp trn trc tip ca n v thc hin: 8. n v th hng vin tr: -Trc thuc B, ngnh TW: qun l -Trc thuc Tnh,TP: qun l  9. n v c u nhim nhn hng vin tr: B. CHI TIT CC L HNG V MC CH S DNG: 1.Tn tu: Cng: Ngy n: 2. Hng mua ti: S, ngy Ca vn n hoc ho n Tn hng ho S lng (kin) Tr gi l hng Mc ch sdng Bn hngNguyn tQuy ra USDThnh tin Vit Nam      * T gi quy i (VN/1USD): /USD Ngy thng nm 200 Th trng n v thc hin Chng trnh, d n vin tr ( K tn, ng du) Ch : - Giy xc nhn hng vin tr c vit trn 2 mt ca t giy. - Khng vit tay ty xo. - Nu c nhiu loi hng ho th lp bng k ring nh km, ng du treo Mu s 2 B TI CHNH S: TC/XNVTCNG HO X HI CH NGH(A VIT NAM c lp - T do - Hnh phc  GIY XC NHN TIN VIN TR KHNG HON LI I. XC NHN CA B TI CHNH 1.Sau khi thm tra, B Ti chnh xc nhn s tin k khai  mt sau t xc nhn vin tr ny thuc ngun vin tr khng hon li. 2.Gi tr vin tr c phn loi theo quy nh ca mc lc ngn sch nh nc hin hnh nh sau: Chng: Loi: Khon: Mc: S tin: Ngy thng nm 200 TL/B TRNG B TI CHNH KT/V TRNG V TI CHNH I NGOI PH V TRNG Ghi ch: - Trng hp vin tr trc tip cho Hi khng cn phn theo MLNSNN ti im 2, mc I ca Giy XNVT ny. II. PHN T KHAI CA N V NHN VIN TR: A. NHNG D KIN C BN:  1. Ngun vin tr ca: Chnh ph T chc quc t Phi chnh ph 2. Tn t chc vin tr: 3. Tn chng trnh: D n: Vin tr l:Thc hin t: n: 4. Tng tr gi vin tr: Quy ra USD:  5. Vn bn ph duyt ca cp c thm quyn: S : Ngy: Ca: 6. n v thc hin chng trnh, d n vin tr : 7. C quan cp trn trc tip ca n v thc hin: 8. n v th hng vin tr: -Trc thuc B, ngnhTW: qun l -Trc thuc Tnh,TP: qun l  9. S ti khon ca n v thc hin chng trnh, d n vin tr : B. CHI TIT CC KHON TIN : 1..c nhn bng nguyn t: - Quy ra USD: - T gi quy i (VN/1USD): - Quy ra tin Vit Nam: 2. c nhn bng tin Vit Nam: 3. Tng s tin Vit Nam c nhn: Trong  : Ngy thng nm 200 Th trng n v thc hin Chng trnh, d n vin tr ( K tn, ng du) Ch : - Giy xc nhn hng vin tr c vit trn 2 mt ca t giy. - Khng vit tay ty xo. Mu s 3 ( Km theo Thng t s 32/2005/TT-BTC ngy26/4/2005 ca B Ti chnh) TN N V CNG HO X HI CH NGH(A VIT NAM ---------- c lp - t do - Hnh phc ----&----  NGH GHI THU  GHI CHI NGN SCH TIN, HNG VIN TR Knh gi: S Ti chnh ( Phng Ti chnh)................ 1. Ngun vin tr ca: Chnh ph: T chc Quc t: phi Chnh ph: 2. Tn t chc vin tr: 3. Tn chng trnh,d n, phi d n: thc hin t: n: 4. Tng gi tr vin tr: - Nguyn t: - Quy ra USD: 5. Vn bn ph duyt ca cp c thm quyn: S: Ngy: ca: 6. n v thc hin chng trnh,d n vin tr: 7. n v th hng vin tr: 8. Tng s tin vin tr  ngh ghi thu- ghi chi: Ngy thng nm Th trng n v thc hin Chng trnh, d n vin tr ( K tn, ng du) Ni nhn: Nh trn, Lu: Lu : Nhn vin tr bng hin vt th quy i ra VN  lp bo co. Km theo h s xc nh gi tr. Biu mu s 4(Km theo Thng t s 32/2005/TT-BTC ngy 26/4/2005 ca B Ti chnh)TN N VBO CO TIP NHN S DNG NGUN VIN TR KHNG HON LIQu..............Nm..........T chcn vTng tr gi Lu k tip nhn n Tip nhn trong qu( nm) v s dng choVn i ngTn Chng trnh, d nvin trth hngcam ktcui qu(nm) trcXDCBHCSNc NSNN cpvin trUSDUSD1.000USD1.000USD1.000( nu c)I. Vin tr theo CT, d n - D n: - D n: - D n:II. 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