S6: 116/2016 /TT-BTC

CONG HOA XA HOI CHU NGHIA VIVI' NAM D(ic 14p - Tty do - 1-14nh phtic

SU TAI PHU YEN Ha NOi, ngay 30 th4g nurn 29J r -

D NNoy: ( Chuyen:__ _________ _ _ _ _

B() TAI CHiNH

THONG TU'

Iltro•ng dan 14p, phan bOA di town, thanh town, quy ding ich giting nong nghib, thity san.

i-san i hAtn

Can cir Luat Ngan sach nha ntrac so 01/2002/QH11 ngay 16 thong 12 nom 2002;

Can cirLuat Gia so 11/2012/QH13 ngay 20 thong 6 nom 2012;

Can ca. Phap lenh Giang vat nuoi so 16/2004/PL-UBTVQH11 ngay 24 thong 3 nom 2004;

Can cir Nghi dinh so 60/2003/ND-CP ngay 06 thong 6 nom 2003 clia Chinh phi) quy clinh chi tiet va hiding dan thi hanh Luat Ngan sach nha /woe;

Can ar Nght clinh so 130/2013/ND:CP ngay 16 thong 10 nom 2013 clia Chinh phi ye san xuat va cung t'rng san pham, dich vy cong ich;

Can ar Nghi dinh so 177/2013/ND-CP ngay 14 thong 11 nom 2013 cz"ta Chinh phi quy clinh chi tiet va hiding dan thi hanh mot so dieu ci;ta Luat Gia;

Can ar Nght clinh so 215/2013/ND-CP ngay 23 thong 12 nom 2013 clic! Chinh phi quy clinh ye chic nong, nhiem vy, quyen hcm va ca cau to chirc cita BO Tai chinh.

Theo de nght ctia Cyc trtrang Cyc Tai chinh doanh nghiep;

BO tru.ang BO Tai chinh ban hanh Thong tic hiding dan lap, phan ba du toan, thanh toan, quyet town kinh phi san pham cong ich giOng nong nghiep, thity san.

CHIfONG I

QUY DINH CHUNG

Dieu 1. Pham vi dieu chinh

Thong to nay hue/rig an lap, phan 1)6 du toan, thanh toan, guy& toan kinh phi san xuat, cung irng, ltru giu san pham giOng goc giOng cay trong, giong vat nuoi, giong they san, san xuat san pham kich duc to cho ca de HCG (g9i fat la giong nong nghiep, thily san) chat tieu chuan chat luvng theo clinh mirc kinh to kS% thuat do BO Nong nghiep va Phat trien nong thon ban hanh theo phucmg thirc crat hang.

Tnreng hgp cac san pham cong ich giOng nong nghiep, duly san thvc hien theo phuang thirc dau thau thi tuan thir theo cac quy dinh cua Luat dau thau va cac van ban hugng dan Luat dau thau c6 lien quan.

Dieu 2. DOi tuvng ap dung

Thong tu nay ap dyng dOi vai cac dOi tugng sau:

1. Co so nghien ciru va chuyen giao tin bo ky thuat, cac doanh nghiep thuOc m9i thanh phan kinh te, hgp tac xa clang kg kinh doanh theo quy dinh cua phap luat, dang kg hoat dOng hop phap c6 san xuat, cung ung, luu gift san phaM cong ich giong nong nghiep, thily san (g9i tat la ca se( hog dOng cong ich).

2. Cac co quan, to chirc va ca nhan c6 lien quan viec chirc thvc hien san xuat, cung km gift san pham cong ich giong nong nghiep, they san.

Dieu 3. Giai thich tir ngit

Trong Thong tu nay cac tir ngft duai day dugc hiehu nhu sau:

1. GiOng gOc vat nuoi la dan giOng cu ky, Ong, ba dOi voi,lgn; (long thuan, Ong, ba dOi gia cam; dan hat nhan dOi vgi gia mac km; dan giOng thuan doi voi ong va tam.

2. San pham giOng gOc vat nuoi la san pham giOng (con giOng, tinh, phoi) dugc sinh ra tir dan giOng cu ky, Ong, ba dOi voi 10.n; tir clang thuan, Ong, ba doi vai gia cam; tir dan hat nhan dOi vgi gia sac 16n; tir dan giong thuan doi vai ong va tam.

3. GiOng gOc giOng they san la giting thuan chung c6 ngu'on gOc tit to nhien hoac dugc ch9n tao (1(8 ca trirng, tinh trimg, phOi va au triing cua chimg) dugc sir dung cho viec nghien ciru, san xuat va phut trien giOng thug san.

CHIXONG II

QUY DINH Cl; THE

Dieu 4. Gia tieu thu, mtic frg gia va dieu chinh gia cua san pham cong ich giOng 'long nghiep, thiiy sin

1. Lap phuang an gia tieu thy, muc trg gia

a) Hang nam, Bo NOng nghiep va Phat trien 'long thOn, So Ming nghiep va Phat trien nong thon can dr vao tinh hinh thi trugng, chung loci san pham cong ich giong nong nghiep, thily san san xuat, cung irng hugng dan cac ca so hoat dOng cong ich Lap phuang an gia:

- DOi voi ngan such Trung uang: ,cac ca hog Ong ding ich lap phuang an gia. tieu thy, mire trg gia san pham cong ich giong nong nghiep, thily san theo Phu lvc so 04a ho4c Phu lvc so 05a bao cao BO Nag nghiep va Ph& trien nong thon tham dinh; sau d6 BO Yong nghiep va Phat trien nong thon c6 van ban theo Phu lvc so 04 hoc Phu lvc so 05 giri Bo Tai chinh xem xet, thong bao bang van ban.

- D6i vari ngan sach dia phuang: cac ca so boat dOng cong ich lap phuang an gia tieu thu, mix trg gia san pham cong ich giong nong nghiep, they san theo Phu luc so 04a ho4c Phu luc so 05a bao cao Stir Ming nghiep va Phat trien nong thon tham Binh; sau do So. Nong nghiep va Pita trien nong thou c6 van ban theo Phu lvc so 04 hoac Phu luc so 05 giri Se/ Tai chinh xem xet, trinh Uy ban nhan dan cap tinh quyet dinh.

b) Ho so phuang an gia bao

- Van ban thAm dinh phuang an gia san pham,giang non nghiep,the san (ban chinh) quy dinh tai Phu lktc so 04, Phu luc so 04a hoac Phu luc so 05, Phu luc so 05a.

- K& qua khao sat gia thi trueng ctia to chirc, ca nhan thirc hien khan sat. Truong hgp nhan thtrc hien khao sat phai lap Phieu khao sat theo Phu luc so 06 kern theo cong van nay (ban chinh) ho4c gia ghi ten gid)/ bao gia, chao gia dm it nhat 03 don vi cung cap ho4c du town kinh phi thvc hien san xuat, cung irng san pham cong ich dugc cap c6 tham quyen phe duyet holac gia ghi tren hga don ban hang cita don vi theo quy dinh hoac gia do to chirc c6 chirc nang thAm dinh gia xac dinh ho4c gia tham khao tir thong tin chinh thong do cac nha cung cap theo quy dinh cua phdp luat Viet Nam dugc khai thac qua mang Internet; qua cac phuang tien thong tin dai chUng.

- Ban chinh hoac ban sao c6 chirng thgc cua ca quan co tham quyen Bang tinh toan chi tiet, chirng tir hgp 1)"/ va cac tai lieu khac c6 lien quan den so luting dugc cl4t hang cua don vi nhan cia't hang. Truong hgp khong co chirng thkrc cua ca quan co tharn quyen, thu truang don vi chimg thkrc va chiu trach nhiem.

- Truong hgp can lam re cac not dung trong ho so phuong an gia do cac co so hoat dOng cong ich xay dung; BO Tai chinh/So. Tai chinh de nghi Bo Ming nghiep va Phat trien nong them/SO. N8ng nghiep va Phat trien nong thon coy kien tham gia ho4c cac co s& hoat Ong c8ng ich bdo do, giai trinh cu the cac nOi dung lien quan.

2. Xac dinh mire trg gia cua san phAm cong ich giong nong nghiep, thily san

, a) Phuang phap xac dinh mire trg gia cho mot don vi san phAm cong ich gieing 'long nghiep, thity san

Micc tro gia cho mot clan vi san pham cong

ich giong Wong nghiep, thity san

Chi phi hop 1)3 san xuat, cung 1:mg mot

clan vi san pheim cong ich giong Wong

nghiep, thity san

Gia tieu thu mot clan vi san pham cong ich giong Wong nghiep,

thity san

Trong d6:

- Chi phi hgp ly san xuat, cung irng mot don vi san pham ,cong ich giong nong nghiep, they san dugc xac dinh theo quy dinh tai cac Dieu 11, Dieu 12 ThOng to so 25/2014/TT-BTC ngay 17/02/2014 ctia I38 Tai chinh quy dinh

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phughg phap dinh gia chung dei vOi hang Ilea, dich vu (sau day g9i tat la ThOng_ tu so 25/2014/TT-BTC), dugc sir dung de xac dinh gid tieu thy thuc to cua ca so hog Bong cong ich.

- Gia lieu thy mot don vi san pham gong ich giong nong nghiep, thuy san (gia tieu thy cu the quy dinh tai hgp &Ong dat hang giila co quan Ming nghiep va Phat trien nong than v&i ca so hog dOng cong ich) dugc xac dinh tren ca so gia thi tithing gan nhat vai then diem xac dinh mire trg gia theo quy dinh tai Mgc 2 Chuang II Thong tu so 25/2014/TT-BTC.

Tracing hgp cac co. so hog dOng cong ich khi thuc hi'en,co gia tieu thu thin t8 thap han tieu thy cu the do BO Ming nghiep va Phat trien nong thOn va fijr- ban nhan dan cap tinh quy dinh thi chi dugc thanh toan trg gid theo mire tai da da dugc thong bao. Cac co. so hoat d'eng cong ich phai sir dung nguon hgp phap khdc de trang trai.

b) Viec trg gia chi ap dung dei vai san pham cong ich giong nong nghiep, thily san thug hi'en theo phuang thirc Nha ntr&c,d-at hang sir dyng bang nguon ngan sach Nha nu &c, khOng ap dung doi veri san pham giOng nong nghiep, thily san da dugc be tri nguon kinh phi tix cac chuang trinh, du an ho trg khac.

3. Thong bao va quyet dinh gia

a) Doi voi nhiem vu cua ngan sach Trung 'rang:

- BO Tai chinh thong bao bang van ban ve gia tieu thy tai da, mirc trg gia tai da san pham cong ich giong nong nghiep, thuy san cho cac co. so hoat dOng cong ich truck then diem xay dung du toan ngan sach nam ke hoach (ngay 30 thang 06 nam tnrac).

- Bo Nong nghiep va Phat trien 'long than can dr thong bao gia tieu thy tai da, mire trg gia tai da cua 138 Tai chink lam co s& ban hanh Quyet dinh gid tieu thy cu the, mire trg gid Cu the san pham cong ich giong nosy-1g nghiep, thily san cho cac cci s& hog Ong c8ng ich kh8ng vugt gia lieu thy te_c)i da, trg gia Vol da dugc thong bao truOc ngay 31 thang 07 nam truerc de xay dung du town ngan sach nam ke hoach deng then la co so de phan be) du toan ngan sach da dugc giao truck, ngay 31 tiling 12 nam truck va 1(3'7 hgp d8ng (14 hang vai cac ca so. hoat Ong gong ich theo quy dinh.

b) Doi vai nhiem vu da ngan sach dia phuang:

Uy ban nhan dan cap tinh quyet dinh gia tieu thy cu the, mix trg gia cu the san pham gong ich giong nong nghiep, thuy san cho cac co so. hog Ong cong ich truck ngay 31 thang 07 nam truck de xay dung du town ngan sach nam ke hoach &Ong than la co so de phan be) du toan ngan sach da dugc giao truerc ngay 31 thang 12 nam truck va 1(3'T hgp clang d'at hang vein cdc ca so hog dgng cong ich theo quy dinh.

c) Doi veri san pham cong ich giong nong nghiep, thily san thuc hien theo phucmg thirc dau thau thi gia triang thau lam can cu phan be du toan ngan sach va ky hgp &Ong veri ben trung thau theo quy dinh cua phap 141 ve dau thau.

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4. Dieu chinh gia tieu thg, mire trg gia

Viec dieu chinh gia tieu thu, mire trg gia cho san phdm cong ich gi8ng nong nghiep, they san theo phuang thirc dAt hang thirc hien theo quy dinh cua Lujt Gia, Dieu 23 Nghi dinh so 130/2013/ND-CP ngay 16/10/2013 dm Chinh phu ve san xuat va cung *rig san phdm, dich vg cong ich va cac van ban huemg dan c6 lien quan va Ichong vu9t dg toan kinh phi eta dugc ngan sach nha nuOc giao.

Dieu 5. gun kinh phi, hinh, &tic cap kinh phi va hqch toan dm san, pham ding ich giong Wong nghi?p, thily san

1. Nguon kinh phi

Can cir mgc tieu va nhiem vg dugc cap có thdm quyen giao:

a) Ngan sach Trung trang can dloi ngus8n de cap cho cac ca so. hoat Ong cong ich thu8c nhiem vu cUa trung ucmg.

b) Ngan sach dia phuang can doi ngu8n d6 cap cho cac ca so. hoat dOng cong ich thu8c nhiem vu cua dia phuang.

2. Hinh thirc cap kinh phi

Viec cap phat kinh phi san phdm ding ich giong nong nghiep, MU)/ san dugc thirc hien bang hinh thirc lenh chi tien theo quy dinh cua Lujt Ngan sach nha nuoc.

3. NhAp khdu gi8ng nong nghiep, they san

Nhjp khdu gking gac (ong ba hoc cg ky hoc &mg thu'an, tinh, phOi) nong nghiep, thdy san phai dugc sir chap thuAn cua BO Nong nghiep va Phat trien nong th8n d8i vai ngan sach trung cong, SO. Ming nghiep va Phat trien 'long th'on doi vari ngan sach dia phuang. Kinh phi cho hog dOng nay khong qua 40% tong kinh phi ho trq tai chinh trong nam cho cac ca soy hoat &ling cong ich.

4. Kinh phi to chirc tap huan chuyen mon, kiem tra dinh ky, nghiem thu cuoi ky

Kinh phi cho hoat dOng nay to'i da IchOng qua 3% tong kinh phi ht; trg tai chink trong nAm cho cac ca so. hoat dOng cong ich clugc ngan sach nha nuo.c can &I.

5. Ve hach toan

Cac ca so. hoat dOng cong ich phai ltru giu ho sa, chirng tir mua, ban va rney so sach theo doi hach toan rieng doi \Teri hoat dOng san xuat, cung Ung, luu gifr san pham giong nong nghiep, thily san. Khoan trg gia tir ngan sach nha nuot dOi voi cac ca so. boat ding ding ich dugc hach toan vao doanh thu trg cap, trg gia trong ky caa doanh nghiep va thirc hien theo quy dinh cUa phap lulat thue hien hanh.

Dieu 6. Lip, phan 131) dkr toan kinh phi san phAm cong ich giOng nong nghi?p, thily san

1. Ljp dg toan:

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•••

Hang nam, cac ca so hoat d8ng cong ich can cu vao tinh hinh thi truOng, nang ltrc san xuat, cung di-1g san pham va dich vu va mire trg gia cu the san pham cong ich gi8ng nong nghiep, thity san da dugc co quan Ming nghiep va Phat trien nong than cac cap quyet dinh theo quy dinh tai khoan 3, Dieu 4 Thong tu nay, lap du toan kink phi gui ca quan Nong nghiep va Phat trien nong th8n, co. quan Tai chinh ding cap:

a) Doi voi nhiem vu cua Trung uang: B8 Nong nghiep va Phat trien nong than tong hgp toan chi ngan sach nha ntrov hang nam cho tong tac san xuat; cung ung, 1uu gifr san pham cong ich, giOng nong nghiep, they san gfri BO Tai. chinh xem xet, tong hop trinh cap có tham quy'en quyet dinh.

b) DOi yen nhiem vu cua dia phuang: Mktg nghiep va Phat trien nong than tong hop du toan chi ngan sach nha nuo.c hang nam cho cong tac san xuat, cung ltru san pham cong ich gi8ng nong nghiep, thUy san giri Tai chinh xem xet, tong hop bao cao Uy ban nhan dan cap tinh xem xet, trinh 1-18i deng nhan dan cap tinh quyet dinh.

2. Phan be du toan:

a) Can cu du toan chi ngan sach cho cong tac san xuat, cung ung va luu giu san pham cong ich Ong nong nghiep thUy san dtigc cap co thdm quyen giao:. .

- ngan sach Trung uang: 138 Yong nghiep va Pilaf trien nong than can cu quyet dinh gia tieu thy cu the, mire trg gia cu the san pham. cong ich giong nong nghiep, thity ,san quy dinh tai diem a, khoan 3, Dieu 4 Thong tu nay, lap phuang an phan bo du toan chi cho timg dan vi nuOi gift, nhap khau san pham ding ich giOng nong nghiep, thity san gin B8 Tai chinh thdrn dinh theo quy dinh.

- Doi vai ngan sach dia phuang: Su Nong nghiep va Phat trien nag than can cu quyet dinh tieu thu Cu the, muc trg gia cu the san pham cong ich giOng nong nghiep, thily ,san quy dinh tai diem b, khoan 3, Dieu 4 Thong tu nay, lap phuang ,phan 118 toan chi cho tong dun vi nuoi nhap khdu san phAm cong ich giong nong nghiep, thity san gfri Soy Tai chinh tham dinh theo quy dinh.

b) Sau khi coy kien tham dinh cita co quan Tai chinh ve phuang an phan bo du toan chi ngan sach nha nuac; 138 Nong nghiep va Phat trien nong than phan. 13,8 du toan doi v(5.i nhiem vu cita Trung uang, Si Nag nghiep va Phat trien nag than phan bo du toan doi • voi nhiem vu cua dia phuang truck ngay 31 thang 12 dia nam truerc va thtrc hien 1c5, hop (Jong san xuat, cung ung san pham cong ich giong nag nghiep, thity san theo gia tieu thy cu the, mdc trg gia cu the san pham cong ich giong nong nghiep, thily san da dugc quyet dinh tai khoan 3, Dieu 4 Th8ng tu nay; dong tiled giri co quan Tai chinh de phoi hop thgc hien.

Dieu 7. Tam (mg, thank toan kinh phi san phArn cong ich giong nong nghi6?, thiiy san

, 1. 11)6i voi boat d8ng san xuat, cung ung va hru gift san pham cong ich giong nag nghiep, thily san

a) Tam ung kinh phi 6

Sau khi co quyet dinh phan bO dux toan va hgp clang cita co quan c6 thdrn quyen,,cac ca hoat dOng cong ich dugc tam irng 70% so kinh phi theo hgp dOng san xuat, cung irng san pham cong ich giong nong nghiep, thity san.

- HO sa tam thig kinh phi gOrn c6:

+ Quyet dinh phan bo du toan dm BO NOng nghiep \fa Phat trien nong thOn dOi v6i ngan sach Trung trang, Uy ban nhan dan cap tinh doi veri ngan sach dia plurpng.

+ Quyet dinh phe duyet tnang thau (neu san pham thuOc doi tugng ddu thau).

+ Hop dOng san xuat, cung irng san pham cong ich giOng 'tong nghiep, thUy san.

+ Cong van de nghi tam *rig cua ca so. hoat d'eng cong ich.

b) Thanh toan kinh phi

Sau khi c6 bien ban nghiem thu thanh 1.3% hop dOng san xuat, cung ung san pham cong ich gi8ng nong nghiep, thity san:

- Doi ngan sach Trung cong: BO Tai chinh se cap tiep so kinh phi con lai cho cac co so. hoat &Ong cong ich.

- v6i ngan sach dia phtrang: Soy Tai chinh se cap tiep so kinh phi con lai cho cac ca so( boat dOng cong ich.

- Ho sa thanh toan kinh phi Om c6:

+ Bien ban nghiem thu thanh ly hgp 'Jong san xuat, cung irng san pham cong ich giong nong nghiep, thily san.

+ Bao cao quy& toan kinh phi thirc hien san xuat, cung irng, luu gift san pham cong ich gi8ng nong nghiep, they san theo quy dinh.

+ COng van de nghi quyet toan kinh phi cua ca hoat dung cong ich.

2. Kinh phi nhap khau gi6ng gOc nong nghiep, thity san

Viec nhap khau giong se thanh toan sau khi hoan thanh cac thit tuc, 14, hop &Mg nhap giong.

- HO sa thanh toan kinh phi nhap

+ Quyet dinh dugc nhap git)ng cua ca quan c6 tham quyen.

+ COng van de nghi thanh toan kinh phi cUa dan vi nhap gi6ng.

+ Hop dOng nhap giOng giQa don vi nhap giOng \fa nha thau cung cap con giOng.

+ HO so. thau.

, 3. Kinh phi t chirc tap hudn chuyen mon, kiem tra dinh kS/, nghiem thu cuoi kS,

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Sau khi co quan Tai chinh Wan dugc du toan chi ti& va theo ti8n do thvc hien dm 138 Yong nghiep va Phat trien nong thon doi ngan sach Trung nong va S& Nong nghiep va Phat trien nOng doi v&i ngan sach dia phuong, cac don vi nay dugc tam irng 70% so kinh phi theo du toan. Sau khi có bao cao quyet toan kinh phi, co quan tai chinh se thanh toan so kinh phi con lai.

Dieu 8. Quyet toan kinh phi san phAm cong ich giOng Ming nghi4, thity san

Cu8i nam, kinh phi san pham cong ich giong nOng nghiep, thily san con cht khong sir dung het se huy du toan theo quy dinh. Truerng hop can thi8t tiep tuc siti dung kinh phi phai coy kien thong nhat bang van ban cua co quan tai chinh.

Cac co ser hoat d8ng cong ich can cu vao cac hoa don chirng to mua, ban va • so sach ke toan theo quy dinh cua Lua't K8 toan; cac van ban huang dan va Hop dOng san xuat, cung irng san pham cong ich giong nong nghi8p, thily san; Bien ban nghiem thu thanh ly hop &Ong san xuat, cung Ung san pham cong ich giong- nong nghi8p,, sari; Quyet dinh phan bc, du toan; Quyet dinh gia tieu muc trg gia cu the san pham cong ich giOng Ong nghiep, thily san 14p bao cao quyet toan nguon kinh phi thut hien san xuat, Cungfmg san pham cong ich giong nong nghiep, thuy san gIn B8 Wing nghiep va Phat trien nong thon va BO. Tai chinh doi veri nhi'em vu cua Trung uong, So I\TOng nghi8p va Phat trien nong thon va -SO'. Tai chinh doi v&i nhiern vu cua dia phuong voi cac not dung. sau:

1. Ranh gia tinh hinh klet qua thkrc hi8n cung Ung gi6ng nOng nghi8p, thug san va sir dung kinh phi.

2. Bi8u mau:

- Bao cao kinh phi ho trg cua ngan sach nha nuac (Phu luc 01).

- Bao cao tieu thu san pham gi6ng nong nghiep, thuy san(Phu luc 02).

- Bao cao tong hop chi phi tinh gia thanh toan bo, gia tieti thu va mire trg gia san phAm (Phu luc 03).

CHVONG III

CHE DO BAO CAO, KIEM TRA, GIAM SAT

Dieu 9. Che di) bao cao

Dinh kS, 6 thing va khi ket thuc nam k8' hoach cac ca s& hoat dOng cong ich có,trach nhiem bao cao tinh hinh thgc hi8n hop dong vOi B8 NOng nghiep va Phat trien nOng thon va B8 Tai chinh dOi vai nhi8m, vu cira Trung uong, SO Ming' nghi8p va Phat trien nong thOn va Sor Tai chinh dOi nhi'em vu cila dia phuong. Bao cao 6 thing giri tnrOc ngay 15 thing 07 va bao cao ca nam giri truck ngay 15 thing 01 nam sau.

Dieu 10. Kiem tra, giam sat

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DOi voi nhiem vu cua Trung ucmg BO NOng nghiep va Phat trien nong than (dOi voi nhiem vu cua ,dia phucmg So Ming nghiep va Phat trien nong than) c6 trach nhiem tri phoi hop vasi co quan c6 lien quan kiem tra dinh kST ye tinh hinh thuc hien hop (tong va kiem tra nghiem thu, thanh 1y hop dOng va viec sir dung kinh phi doi voi co so boat dOng cong ich.

BO Tai chinh thuc hien giam sat viec phan bO va sir dung kinh phi thuc hien san xuat, cung irng, luu giir san pham ding ich giong nong nghiep, thily san doi vOi nhiem vu cira trung trcmg. So Tai chinh giam sat viec phan bO va sir dung kinh phi thuc hien san xuat, cung ung, luu gift san pham cong ich giong nong nghiep, thily san doi vOi nhiem vu cira dia plyucmg.

CHIXQNG IV

TO altrC TWIG HItN

Dieu 11. Hi0 hyc thi hanh

1. Thong to nay c6 hieu lkrc thi hanh tir ngay 14 thang 08 narn 2016 va thay the Thong to lien tich so 148/2007/TTLT-BTC-BNN ngay 13/12/2007 dm BO Tai chinh va BO Yong nghiep va Phat trien nong them ye viec huong dan ehe do d4t hang san xuat, cung rIng san pham giong goc vat nuoi.

2. Tnrong,hop cac van ban quy phap luat chieu tai Thong to nay duoc sira doi, be, sung ho4c thay the thi thkrc hien theo van ban quy pham phap luat do.

3. Trong qua trinh thuc hien, nett c6 vuong mac de nghi cac don vi phan anh ve B;6 Tai chinh de nghien ciru sira dOi, bO sung cho phu hop./.4:5,*

Noi nhein: - Thu Wong Chinh phu, cac PTTg Chinh phu; - Van phong Qu6c hOi; - Van ph6ng Chu tich wk.; - Van phong Tong bi tint; - Van phong TW va cac Ban cila Dang; - Van phong Chinh phi; - Vi9n ki6m sat NDTC; - Toa an NDTC; - Cac BO, ca quan ngang BO, ca quan thuc CP; - Ca quan TW cna cac doan th6; - UBND cac tinh, TP trkrc thuc TW; - SO. TC, So NN va PTNT, KBNN cac tinh, TP true thuOc TW; - Hoc vin Hanh chinh quoc gia; - Ki6m toan nha rrac; - Cong bao; - Cyc kiem tra van ban (BO Tu phap); - Website Chinh phn; - Website BO Tai chinh; - Cac don vi thuOc BO Tai chinh; - Ltru: VT, Cpc TCDN.

9

-

Phu luc se; 01: Bao coo kinh phi try gia cua Ngfin sach nha ntrerc nam (Kern theo Thong tu. so 116/2016/TTBTC ngay 30 timing 06 nam 2016 clia BO Tai chinh)

Dan vi tinh: Trieu gong Ten san phAnt la hooch kinh phi

try gia nam... Kinh phi nam triferc

1 chuyen sang Kinh phi

A quyet toan Kinh phi d'a. thanh toan

Kinh phi thira (+), thieu (-)

Ghi chti

1 2 3 4 5 = 3 - 4 6 1. San phAm A

2. San phAm B

TOng

THU TRU'ofING DON VI (KJ') ten, dung d'u)

10

Phu luc s6 02: Bao cao tieu thu san pham ding ich giOng nfing nghiep, thily san (Kern theo Thong tw s.4 116/2016/TT-BTC ngay 30 thang 06 neini 2016 cilia Bo Tai chinh)

Dan vi tinh: d'ong

Ten san phAni Dan vi tinh

SO hrcyng tieu thu

Gia ban

Gia von Alti.c try gia TOng so Thirc an thil y Nhan cong KhOu hao Khac

1 2 3 4 5 6 7 8 9 A/ Nguon gi6ng trong nu6c

1. San phAm chinh

a) San phAm A

b) San phAm B

2. San phAm phi khac

( ngu6n g6c tir san phArn chinh)

B/ Ngu6n gi6ng nhap khAu

(Ghi COt 3 = COI` 4+ COI` 5 + COt 6 +,Co.'t 7 + COt 8) -

THU TRJI NG DON VI (K)5 ten, (long cau)

11

Phu luc so 03: Bang tong h9T) chi phi tinh gia thanh toan bo, gia tieu thu va mu•c try gia san pham

(Kern theo Thong tu' so 116/2016/TT-BTC ngay 30 thang 06 /lam 2016

ctia Bo Tai chinh)

STT

,

NOi dung khoin rime chi phi Dan vi tinh

SO theo hop thing d4t hang

SO quyet town

I Phan chi

1 Nguyen vat lieu, trong do:

a Thirc an

b ThuL thii y va vacxin

2 Nhan cong (BHXH, BHYT, BHTN)

3 Khdu hao tai san c6 dinh

4 Chi khac

II Phan thu

1 San pham chinh

2 San plidni pluj

3 San phdm loci thai

III Can diii thu chi

IV Miic 114 tro• ciia nha nu•o•c

THU TRIXONG DON VI (Kj) ten, clung cau)

12

Phu luc so 04: Van ban de nghi phuo'ng an mire tro• gia san pham tong ich giOng ming nghib, thily san

(Kern theo Thong tu- sa 116/2016/TT-BTC ngay 30 thong 06 nom 2016 cua BO Tai chinh)

I30 NONG NGHIEP VA PHAT TRIEN NONG THON/S6 NONG NGHIEP VA

PHAT TRIEN NONG THON

coNG HOA NA Ho CHU NGHIA VIET NAM 00c lap — Tty do —114ph pink

s6. I , ngay thong nom 20... V/v phIrceng an gia san phOm cong ich

giong Wong nghiep, thily san

Kinh BO Tai chinh (Cvc Quan 15T gia)/S6 Tai chinh.

Can cu Luat Gia s6 11/2012/QH13 ngay 20/6/2012;

Can cir Nghi dinh so 177/2013/ND-CP ngay 14/11/2013 cua Chinh phu quy dinh chi tiet va huong dan thi hanh mot so dieu cua Luat Gia;

Can cir Nghi dinh s6 130/2013/ND-CP ngay 16/10/2013 cua .Chinh phu ye san xuat va cung img san pham cong ich;

Can cir Thong tu s6 56/2014/TT-BTC ngdy 28/4/2014 dm BO Tai chinh huong dan thgc hien Nghi dinh so 177/2013/ND-CP ngay 14/11/2013 cua Chinh phu quy dinh chi tiet va huong an thi hanh mot so dieu cua Luat Gia;

Can cir Thong tu s6 25/2014/TT-BTC ngay 17/02/2014 dia. BO Tai chinh ye phuang phap dinh gia Chung doi v6i hang h6a, dich vv;

Can dr Thong tir BO Tai chinh twang dan jai), phan bo du toan, thank toan, quyet toan kink phi trg gia san pham giong nong thuy san; •

Can cir Quyet dinh so.cua BO trixong BO Nong nghiep va Phat trien nOng thOn ye viec dat hang san xuat, cung img san pham ding ich giong Wong nghiep, thily san nom.....

Sau khi nghien ciru, xem xet phuong an gia, mire tra gia theo de nghi (ten co. ser hoot dOng cong ich), Bo Ming nghiep va Phat trien nong

thon/S6 NOng nghiep va Phat trien nOng thOn coy kien tham dinh nhu sau:

1. Bang tong hov chi phi, gia thanh toan bf.); gia tieu thv va mire trot gia san pham....(ten san harc cong ich giong 'song nghrep, thay san)

TT N'tli dung khoan my chi phi Dan vi

tinh

St; quytt toan dam

truck

Phtrong an de nghi dm

nAm dAt hang

I Chi tieu nha nir&c dAt hang 1 Kinh phi el6ng

13

2 s6 lugng san pham giong nong nghiep, thily san

II Chi phi livp 157 san xuat, cung frng san pham giong nong nghqp, thily san

1 Chi phi nguyen, vat lieu true tiep 2 Chi phi nhan cong true tiep

3 Chi phi khau hao may mac thiet bi true tiep (trugng hop dugc trich khau hao)

,

4 Chi phi nghiep)

san xuat chung doi vai doanh

5 Chi phi tai chinh (nett co) 6 Chi phi ban hanh 7 Chi phi quail 1Y 8 Chi phi phan b6 cho san pham phi (net' co)

III Gia thanh town b0

IV Gia thanh town 1316 01 (m(it) don vi san pham giong nong nghqp, thiiy san

V Gia tieu thu VI Mfrc try. gia (V-IV)

2. Giai trinh cu the each xac dinh cac khofin chi phi

- Cac khoan chi phi trkrc tiep, chi phi khdu hao, chi phi san xuat chung, chi phi tai chinh, chi phi ban hang, chi phi quail 13'f, phan bo cho san pham phv.

- Cac khoan chi phi phan bO cho san pham giong nong nghiep, thily san Nha nuo'c dat hang kh8ng duce cao hart tS7 le binh quan tren doanh,thu cita cac

san pham to chdc, nhan (san pham khOng dat hang va san pham ding ich d4t hang Oa to chirc, cd nhan).

- Gia tleu thv.

- Mire trg gia.

Ghi chit: Trtrovg hop xac dinh don gia san pham cong ich giong nong nghiep, tiniy san tinh them 19i nhuan du. kien va thue gia tri gia tang (neu co).

De nghi BO Tai chinh/S& Tai chinh xem xet,- quy& dinh./.

THU TRUONG DON VI - Nhu tren; (K)5 ten, (long dju)

- Luu:

14

Phu luc sic; 04a: Van ban de nghi phtrang an mire try gia san phArn cong ich giong nong nghi4), thiiy san

(Ban hanh kern theo Thong tu• so 116/2016/TT-BTC ngay 30 tiding 06 nam 2016 cl:ta BO Tai chinh)

Ten ccr so' host Ong cong ich CONG HOA XA HOI CHU NGHIA VItT NAM Di5c 14p - Tkr do - Ifanh phtic

So , ngay thangnam V/v: Phtrang an gici sari phrint cong ich giong nong nghiep,

they san

Kinh NOng nghiep va Phat tri6n !long thon/Sa Nong nghiep va Phat trie'n nong thOn

Can cir Luat Gia so 11/2012/QH13 ngay 20/6/2012;

Can dr Nghi dinh so 177/2013/ND-CP ngay 14/11/2013 cua Chinh phu quy dinh chi ti6t va huong dan thi hanh mot so dial cila LuSt Gia;

Can cir Nghi dinh so 130/2013/ND-CP ngay 16/10/2013 dm Chinh phn ve san xuat va cung irng san pham cong ich;

Can cir Thong to se) 56/2014/TT-BTC ngay 28/4/2014 ciia BO Tai chinh huong dan thvc hien Nghi dinh so 177/2013/ND-CP ngdy 14/11/2013 dm Chinh phu quy dinh chi fi let va lar6rng dan thi hanh mot so diesu dm Lust Gia;

, Can cir Thong to s"(') 25/2014/TT-BTC ngay 17/02/2014 dm Tai chinh ve phuang phap dinh gia chung doi \Teri hang h6a, dich vu;

Can cir ThOng h r s6.....eita BO Tai chinh htremg dan lap, phan bo dux than, thanh town, guy& toan kinh phi try gia san pham giong nong nghiep, thily san;

Can cir Quye't dinh so .cila BO truong BO Nong nghiep va Phat trie'n nong than ye viec chat hang san xuat, cung irng san pham giong 'long nghiep, thily san

... (ten ca hoot dOng cong ich) da lap phucmg An gia ve sari pham.... (ten san pham cong ich giong nong nghiep, thity san) (co phuang An gia kern theo).

Dos nghi Bo Nang nghiep va Phat tri6n ruing thon/SO. Nang nghiep va Phat trien nong thOn xem xet va coy kien tham dinh gia san pham... (ten san pham cong ich giOng /long nghiep, thity san),I.

Noi nhOn: THU TRU'oNG DON VI - Nhtr ten; (Kj,, ghi rJ hp ten)

- Luu:

15

Ten co' so. host dOng CONG HOA XA HOI CHU NGIIIA VIVI' NAM cong ich DOc 14p - Ttr do - II4nh phtic

, ngay thong nam

PHIrCiNG AN GIA

Ten san phdm cong ich gi6ng nong nghiep, they san

Ten co. soy hoat clOng cong ich

I. Bang tong hop chi phi, gia thanh toan bo, gia tieu thu va inlic try gia san pham (ten san phAm ding ich giting nong nghiep, thiiy san).

TT Not dung khoan muc chi phi Don vi

tinh

• quye • t So toan nam

truck

Pinrung an •

de nghi cua nam dlat

hang I Chi tieu nha nwerc cl4t hang 1 Kinh phi &Ong

2 So hrong san pham cong ich giong nong nghiep, thuy san

II Chi phi Imp 1Si san xuat, cung *lig san pham cong ich giong Wong ligh4, thiiy san

1 Chi phi nguyen, vat lieu trirc tiep 2 Chi phi nhan cong trgc tiep

3 Chi phi khau hao may mac thiet bi trirc tiep (truemg hop chrgc trich lchau hao)

4 Chi phi san xuAt chung (dOi vai doanh nghiep) 5 Chi phi tai chinh (neu co) 6 Chi phi ban hanh 7 Chi phi quan 1)", 8 Chi phi phan I:16 cho san phAm phi,' (lieu co)

III Gia thanh toan bO IV Gia thanh toan WO 01 (m(it) do'n vi san pham V Gia tieu tilt! VI Mut trcr gia (V-IV)

II. Giai trinh cu the cach xic dinh cac khoan incic chi phi

- Cac khoan chi phi trirc t*, chi phi khdu hao, chi phi san xudt chung, chi phi tai chinh, chi phi ban hang, chi phi quan ly, phan bo cho san pham phv.

16

- Cac khoan chi phi phan bo cho san pham cong ich giting nag nghiO, thily san Nha nuerc ci4t hang khong dugc cao han tST 1 binh quan tren doanh thu cua cac san pham cua to chirc, ca nhan (san pham khong cl;at hang va san pham cong ich chat hang caa to chi c, ca nhan).

- Gia tieu thu.

- Mirc trg gia.

Ghi chit: Trtr&ng hap xac clinh clan gia san pham giong Wong nghiep, thtiy san tinh them lvi nhu(jn kien va thud gia fri gia tang (nett co).

17 -

Phu luc so OS: Van ban a nghi phirceng an gia san phAin cong ich giOng nong nghiep, thily san nh4p khau

(Kern theo Thong tu. so 116/2016/TT-BTC ngay 30 thong 06 nam 2016 cila BO Tai chinh)

BO NONG NGHIV VA PHAT TRIEN CONG HOA 3a- HO CHU NGHIA VItT NAM NONG THON/S6 NONG NGHIV VA DOc 14p — Tu. do —1-14nh pink

PHAT TRIEN NONG MON

s6• ngay thong nam 20... V/v phtrong an gia san pham ding ich

giang nong nghiep, thtiy san

Kinh BO Tai chinh (Cyc Quanlgia)/So• Tai chinh

Can dr Luat Gia so 11/2012/QH13 ngay 20/6/2012;

Can c* Nghi dinh so 177/2013/ND-CP ngay 14/11/2013 ciia Chinh ph* quy dinh chi tiet va huong dan thi hanh mot so dieu cua Lujt Gia;

Can cir Nghi dinh so 130/2013/ND-CP ngay 16/10/2013 ciia Chinh ph* ye san xudt va cung irng san pharn cong ich;

Can cir Thong to so 56/2014/TT-BTC ngay 28/4/2014 cna BO Tai chinh huong dan thgc hi'en Nghi dinh st:1177/2013/ND-cP ngay 14/11/2013 dia Chinh ph* quy dinh chi tiet va huong ddn thi hanh met so dieu cua Luat Gia;

Can cir Thong to so 25/2014/TT-BTC, ngay 17/02/2014 ciia BO Tai chinh ye phucmg phap dinh gia chung dOi v6i hang hoa, dich vv;

Can cir Thong to sa.....cna BO Tai chinh hu6ng an lap, phan bo du toan, thanh toan, quyet toan kinh phi trg gia san phdm giOng nong nghiep, thily san;

Can c* Quyet dinh so .ciaa BO truong Rn Ming nghiep va P,hat trien nong then viec at hang nhap khau, nuoi tan dao han san pham giOng nong nghiep, thily san

Sau khi nghien cdu, xem xet phuong an don gia theo de nghi (CO co so hoot clOng cong ich), BO NOng nghiep va Phat trien nong then coy kien tham dinh nhu sau:

1.; Bang ding hqp chi phi, gia thanh toan dun gia san phAm....(ten san cong ich giong nong nghiep, they san nhtip khau)

TT N(ii dung khoan Inv chi phi Don vi

tinh

So• • quyet toan nam

trtrerc

Phirang an • de nghi dm

nam d4t hang

I Chi lieu Nha ntrerc dot hang 1 Kinh phi d6ng

2 So luting san pham cong ich gi8ng nong nghiO, thily san

18

II Cac khoin my chi phi 1 Gia mua tai dm khdu Vi.'t Nam (gid CIF) 2 Thu nh4p khdu 3 Thu fiat thu d'dc b* (n6u co) 4 Cac khoan thug, phi khac (n6u co)

5 Cac khoan chi bang tien khac theo quy dinh

• (neu co) , , ,

6 Chi phi chung Chi phi tai chinh (neu co) Chi phi ban hang Chi phi quan 13",

III tOng chi phi IV Gia thanh than bi) 01 (m0t) dun vi san pham V Thne VAT VI Gia ban in bao Om thne VAT

2. Giai trinh cu the cach xic dinh cac khoan chi phi

- Gia mua tai coca khau Viet Nam, cac khoan thue, phi.

- Cac khoan chi phi bang tien khac, chi phi tai chinh, chi phi ban hang, chi phi quan

Ghi chic: Trico'ng hap xac dinh clan gia san phcim gieing nong nghiep, thfiy san tinh them lcri nhu'n die kien (nu co).

De nghi BO Tai chinh/So. Tai chinh xem xet, quyet dinh./.

Noi nhp: - 1\11nr tren; - Luu:

THU TRU'ONG DON VI (Kj, len, thing dou)

19

Phu Inc so 05a: Van ban de nghi phtrung an gia san phArn cong ich giOng nong nghiep, thity san nh4p khAu

(Kern theo Thong tw so 116/2016/TT-BTC ngay 30 thong 06 nom 2016 cita Bg Tai chinh)

Ten co. so. hog d(ing ding ich LONG HOA XA HOI CHU NGHIA VItT NAM D(ic 14p - Tn. do - Hanh phtic

sei ngay thong nom V/v:, Phwang an gia san phdm giang nong nghiep, thiy san

Kinh BC) Nong nghiep va NIL trien nong thOn/Sey Ming nghiep va Phat trien nong then

Can cir Lust Gia so 11/2012/QH13 ngay 20/6/2012;

Can cir Nghi dinh so 177/2013/ND-CP ngay 14/11/2013 dm Chinh phu quy dinh chi tiet va hoeing dan thi hanh mot so dieu cua LuSt Gia;

Can cir Nghi dinh so 130/2013/ND-CP ngay 16/10/2013 cila Chinh phu ve san xudt va cung img san phdm cong ich;

Can cir Thong ttr so 56/2014/TT-BTC ngay 28/4/2014 dm BO Tai chinh inrong dan tIrcrc hien Nghi dinh so 177/2013/ND-CP ngay 14/11/2013 &la Chinh phu quy dinh chi tiet va Imarng dan thi hanh mot so dieu cua Luat Gia;

Can et:r Thong to so 25/2014/TT-BTC ngay 17/02/2014 cila BO Tai chinh ve phtrcmg phap dinh gia chung doi voi hang h6a, dich vu;

Can cir ThOng ttr sa.. _dm BO Tai chinh huOng dan lap, phan bo du toan, thanh town, quyet town kinh phi try gia san pham giong nong nghip, thily san;

Can cir Quyet dinh so .caa BO truong BO Nang nghi4 va Phat trien nong then ve viec (1St hang nhap khdu san pham gi6ng nong nghiep, thily san

... (ten co. so hoot Ong ding ich) da lap plurcmg an gia ve san pham.... (ten san pheim cong ich giong Wong nghiep, thily san nhap khau) (co phirang an gia kern theo).

, De nghi BO Yang nghiep va Phat trier). nong thon/Sa NOng nghiep va Phat trien nong then xem xet va coy kien tharn dinh (ten san pham tong ich giong nong nghiep, thity san nhap khau),I.

THU TRtioNG DON VI - Nhu troll; ghi ro" h9 ten) - Luu:

20

Ten co' so' host Ong CONG HOA XA 110I CHU NGHIA VIE: T NAM cong ich DOc 14p - Tv do - II4nh phtic

, ngay thang nam 20...

PHIAING AN GIA

Ten san phAm cong ich giong nong nghiep, thily san

Ten co so. hoat cleng cong ich

I. Bang tinh chi phi, gia thank toan bo va dun gia san pham (ten p.„a san phani ng nong nghPep, they san nh(ip khau)

TT MI dung khoin my chi phi Dun vi

tinh

• quyet • SO toan nam

tru*c

Plurang an • , de nghi cua

nam d4t hang

I Chi tieu Nha nu&c dlat hang 1 Kinh phi (long

2 SO luting san pham cong ich giong Ong nghiO, thily san

II Cac khoan muc chi phi 1 Gia mua tai cira khAu Vi4 Nam (gia CIF) 2 Thus nhap khAu 3 Thus lieu thu clac bi8t (neu co) 4 Cac khoan thue, phi khac (neu: co)

5 Cac khoan chi bang tien khac theo quy digit • •

(neu co) 6 Chi phi Chung

Chi phi tai chinh - (neu co) Chi phi ban hang Chi phi quail V,

III Tong chi'phi IV Gia thanh toan NI 01 (mlot) dun vi san pham V Thue VAT VI Gia ban In bao Om thue VAT

II. Giai trinh cu the cach xic dinh cac khofin Inv chi phi

- Gia mua tai cira khAu Viet Nam, cac khoan thue, phi.

- Cac khoan chi phi bAng tien khac, chi phi tai chinh, chi phi ban hang, chi phi quan 1ST.

Ghi TruOng hop xad dinh don gia san pham giang ;long nghip, san tinh them loci nhudn du kien va time gia tri gia tang (neu co).

21

Phu luc so 06 (Kem theo Thong to so 116/2016/TT-BTC ngay 30 timing 06 nom 2016 clia BO

Tai chinh)

PHIEU ICHAO SAT GIA

Dia ban khao sat: Thl trAn (xd) Qu4n (huysn) ...... ..Thanh pH) (Tinh) ........

Ten, Dia chi co sOr ban hang.

STT Ten sin phAnt cong

ich giOng nOng nghiep, thtly sin

D4c diem va cac thong se kinh to - ky thu4t chit yeu

Dun vi tinh gia

Gia kVA° sat

Ghi chit

•

Ngay Thang .... Nam Nguiri kith() sat

(Ky,ghirohoten)

22

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