{"id":8626,"date":"2023-10-17T21:19:28","date_gmt":"2023-10-17T14:19:28","guid":{"rendered":"https:\/\/arito.vn\/?p=8626"},"modified":"2024-09-01T13:45:16","modified_gmt":"2024-09-01T06:45:16","slug":"phan-1-chuc-trach-nhiem-vu-va-tieu-chuan-chuyen-mon-nghiep-vu-doi-voi-cong-chuc-chuyen-nganh-ke-toan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/phan-1-chuc-trach-nhiem-vu-va-tieu-chuan-chuyen-mon-nghiep-vu-doi-voi-cong-chuc-chuyen-nganh-ke-toan\/","title":{"rendered":"Ph\u1ea7n 1 – Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n."},"content":{"rendered":"

Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5\u00a0\u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n.<\/strong><\/p>\n

Sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a B\u1ed9 N\u1ed9i v\u1ee5 t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1977\/BNV-CCVC ng\u00e0y 13\/05\/2022, ng\u00e0y 03\/06\/2022, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 29\/2022\/TT-BTC quy \u0111\u1ecbnh m\u00e3 s\u1ed1, ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u00e0 x\u1ebfp l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1c ng\u1ea1ch c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, thu\u1ebf, h\u1ea3i quan, d\u1ef1 tr\u1eef. Th\u00f4ng t\u01b0 n\u00e0y b\u1eaft \u0111\u1ea7u hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 18\/07\/2022 v\u00e0 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 77\/2019\/TT-BTC ng\u00e0y 11\/11\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/strong><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m: <\/strong>C\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ta\u0323i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u1ee7a \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, Nh\u00e0 n\u01b0\u1edbc, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i \u1edf trung \u01b0\u01a1ng, c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n; C\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c thu\u1ebf t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c va\u0300 tr\u01b0\u0323c thu\u00f4\u0323c T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh; C\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c h\u1ea3i quan t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c va\u0300 tr\u01b0\u0323c thu\u00f4\u0323c T\u1ed5ng c\u1ee5c H\u1ea3i quan, B\u1ed9 T\u00e0i ch\u00ednh; C\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c d\u1ef1 tr\u1eef qu\u1ed1c gia t\u1ea1i c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c va\u0300 tr\u01b0\u0323c thu\u00f4\u0323c T\u1ed5ng c\u1ee5c D\u1ef1 tr\u1eef Nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

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\"C\u00d4NG<\/p>\n

\u1ea2nh minh h\u1ecda: ngu\u1ed3n Internet<\/p>\n

Sau \u0111\u00e2y l\u00e0 n\u1ed9i dung v\u1ec1 Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u00e1c ng\u1ea1ch c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 s\u1ed1 29\/2022\/TT-BTC:<\/strong><\/p>\n

\u0110i\u1ec1u 5. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n vi\u00ean cao c\u1ea5p (m\u00e3 s\u1ed1 06.029):<\/strong><\/p>\n

1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n

K\u1ebf to\u00e1n vi\u00ean cao c\u1ea5p l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 cao nh\u1ea5t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, b\u1ed1 tr\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh l\u00e3nh \u0111\u1ea1o c\u00e2\u0301p Vu\u0323, Cu\u0323c va\u0300 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ta\u0323i c\u00e1c B\u00f4\u0323, nga\u0300nh, c\u01a1 quan, \u0111\u01a1n v\u1ecb \u01a1\u0309 Trung \u01b0\u01a1ng, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, gi\u00fap l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u1ec7 th\u1ed1ng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.<\/p>\n

2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n

a) Ch\u1ee7 tr\u00ec nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n; c\u00e1c \u0111\u1ec1 \u00e1n chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ng\u00e0nh, l\u0129nh v\u1ef1c;<\/p>\n

b) Ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c vi\u1ec7c ph\u1ed1i h\u1ee3p nghi\u1ec7p v\u1ee5 c\u1ee7a l\u0129nh v\u1ef1c li\u00ean quan gi\u1eefa c\u00e1c c\u1ea5p qu\u1ea3n l\u00fd c\u00f9ng l\u0129nh v\u1ef1c c\u1ee7a c\u00e1c ng\u00e0nh \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t \u0111\u1ed3ng b\u1ed9 trong to\u00e0n qu\u1ed1c;<\/p>\n

c) Ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u, gi\u00e1o tr\u00ecnh v\u00e0 h\u01b0\u1edbng d\u1eabn \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ed9i ng\u0169 c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n;<\/p>\n

d) Ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c, ch\u1ec9 \u0111\u1ea1o, th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ki\u1ec3m tra nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n;<\/p>\n

\u0111) Ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c t\u1ed5ng h\u1ee3p, \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, r\u00fat kinh nghi\u1ec7m v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung v\u1ec1 quy tr\u00ecnh nghi\u1ec7p v\u1ee5; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh nh\u1eb1m t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n

a) N\u1eafm v\u1eefng ch\u1ee7 tr\u01b0\u01a1ng, \u0111\u01b0\u1eddng l\u1ed1i ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng, ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, n\u1eafm v\u1eefng qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh, c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh v\u00e0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a Ch\u00ednh ph\u1ee7, c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c; c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/p>\n

b) Hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, c\u00e1c ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh k\u1ebf to\u00e1n c\u1ee7a nh\u00e0 n\u01b0\u1edbc, lu\u1eadt ph\u00e1p qu\u1ed1c t\u1ebf li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a ng\u00e0nh, l\u0129nh v\u1ef1c v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng trong c\u00e1c ng\u00e0nh, l\u0129nh v\u1ef1c;<\/p>\n

c) C\u00f3 n\u0103ng l\u1ef1c \u0111\u1ec1 xu\u1ea5t, tham m\u01b0u ho\u1ea1ch \u0111\u1ecbnh ch\u00ednh s\u00e1ch, ch\u1ee7 tr\u00ec x\u00e2y d\u1ef1ng c\u00e1c d\u1ef1 \u00e1n lu\u1eadt, ph\u00e1p l\u1ec7nh, \u0111\u1ec1 \u00e1n li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c k\u1ebf to\u00e1n tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh;<\/p>\n

d) C\u00f3 chuy\u00ean m\u00f4n s\u00e2u, r\u1ed9ng v\u1ec1 l\u00fd lu\u1eadn v\u00e0 th\u1ef1c ti\u1ec5n v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p v\u00e0 xu h\u01b0\u1edbng ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n trong n\u01b0\u1edbc v\u00e0 qu\u1ed1c t\u1ebf;<\/p>\n

\u0111) C\u00f3 n\u0103ng l\u1ef1c nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 t\u1ed5 ch\u1ee9c ch\u1ec9 \u0111\u1ea1o \u1ee9ng d\u1ee5ng ti\u1ebfn b\u1ed9 k\u1ef9 thu\u1eadt hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 c\u1ea3i ti\u1ebfn h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n;<\/p>\n

e) C\u00f3 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c c\u00f4ng t\u00e1c \u1edf v\u00f9ng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n

4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n

a) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh;<\/p>\n

b) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb ho\u1eb7c cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb – h\u00e0nh ch\u00ednh ho\u1eb7c c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn tr\u00ecnh \u0111\u1ed9 l\u00fd lu\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n

c)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ng\u1ea1ch chuy\u00ean vi\u00ean cao c\u1ea5p v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c c\u00f3 b\u1eb1ng cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb – h\u00e0nh ch\u00ednh.<\/p>\n

5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean cao c\u1ea5p th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n

a) \u0110ang gi\u1eef ng\u1ea1ch K\u1ebf to\u00e1n vi\u00ean ch\u00ednh v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch K\u1ebf to\u00e1n vi\u00ean ch\u00ednh ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 06 n\u0103m tr\u1edf l\u00ean, trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean ch\u00ednh t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n

b) Trong th\u1eddi gian gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean ch\u00ednh ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng \u00edt nh\u1ea5t 02 (hai) v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ea5p nh\u00e0 n\u01b0\u1edbc, c\u1ea5p b\u1ed9, c\u1ea5p ban, c\u1ea5p ng\u00e0nh ho\u1eb7c c\u1ea5p t\u1ec9nh trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c nghi\u1ec7m thu. C\u1ee5 th\u1ec3:<\/p>\n

C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 ch\u1ee7 tr\u00ec, tham gia x\u00e2y d\u1ef1ng c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n

C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban ch\u1ec9 \u0111\u1ea1o, Ban ch\u1ee7 nhi\u1ec7m, Ban so\u1ea1n th\u1ea3o \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc c\u1ea5p nh\u00e0 n\u01b0\u1edbc, c\u1ea5p b\u1ed9, c\u1ea5p ban, c\u1ea5p ng\u00e0nh ho\u1eb7c c\u1ea5p t\u1ec9nh ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

 <\/p>\n

<\/a>\u0110i\u1ec1u 6. K\u1ebf to\u00e1n vi\u00ean ch\u00ednh (m\u00e3 s\u1ed1 06.030)<\/strong><\/p>\n

1. Ch\u1ee9c tr\u00e1ch<\/em><\/p>\n

K\u1ebf to\u00e1n vi\u00ean ch\u00ednh l\u00e0 c\u00f4ng ch\u1ee9c c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 cao v\u1ec1 k\u1ebf to\u00e1n ta\u0323i ca\u0301c c\u01a1 quan, t\u00f4\u0309 ch\u01b0\u0301c t\u01b0\u0300 c\u00e2\u0301p huy\u00ea\u0323n tr\u01a1\u0309 l\u00ean, th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd v\u1ec1 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, gi\u00fap l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb ho\u1eb7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n

2. Nhi\u1ec7m v\u1ee5<\/em><\/p>\n

a) Ch\u1ee7 tr\u00ec ho\u1eb7c tham gia nghi\u00ean c\u1ee9u, x\u00e2y d\u1ef1ng c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n; x\u00e9t duy\u1ec7t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb, ng\u00e0nh ho\u1eb7c l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/p>\n

b) T\u1ed5 ch\u1ee9c t\u1ed5ng h\u1ee3p, \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, r\u00fat kinh nghi\u1ec7m v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n \u0111i\u1ec1u ch\u1ec9nh, s\u1eeda \u0111\u1ed5i ho\u1eb7c b\u1ed5 sung v\u1ec1 quy tr\u00ecnh nghi\u1ec7p v\u1ee5, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean;<\/p>\n

c) T\u1ed5 ch\u1ee9c, ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh, h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 \u0111\u1ec1 xu\u1ea5t c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ec9 \u0111\u1ea1o, ch\u1ea5n ch\u1ec9nh, nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb, ng\u00e0nh, l\u0129nh v\u1ef1c;<\/p>\n

d) Nghi\u00ean c\u1ee9u, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m, t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, \u0111\u01a1n v\u1ecb, ng\u00e0nh, l\u0129nh v\u1ef1c;<\/p>\n

\u0111) Ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng t\u00e0i li\u1ec7u, gi\u00e1o tr\u00ecnh \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n vi\u00ean.<\/p>\n

3. Ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5<\/em><\/p>\n

a) N\u1eafm v\u1eefng ch\u1ee7 tr\u01b0\u01a1ng, \u0111\u01b0\u1eddng l\u1ed1i ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng, ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, n\u1eafm v\u1eefng qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh, c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh v\u00e0 ph\u01b0\u01a1ng h\u01b0\u1edbng ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch c\u1ee7a ng\u00e0nh, c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 l\u0129nh v\u1ef1c k\u1ebf to\u00e1n; c\u00f4ng t\u00e1c k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n;<\/p>\n

b) Hi\u1ec3u r\u00f5 v\u00e0 tu\u00e2n th\u1ee7 Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c v\u1ec1 k\u1ebf to\u00e1n, nguy\u00ean l\u00fd k\u1ebf to\u00e1n, c\u00e1c ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, th\u1ed1ng k\u00ea v\u00e0 th\u00f4ng tin kinh t\u1ebf c\u00f3 li\u00ean quan;<\/p>\n

c) Ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng ho\u00e0n thi\u1ec7n th\u1ec3 ch\u1ebf; ch\u1ee7 tr\u00ec ho\u1eb7c tham gia x\u00e2y d\u1ef1ng c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n; c\u00e1c ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong ng\u00e0nh, l\u0129nh v\u1ef1c k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/p>\n

d) N\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ng\u00e0nh, l\u0129nh v\u1ef1c kh\u00e1c; quy tr\u00ecnh t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n; c\u00f3 kh\u1ea3 n\u0103ng qu\u1ea3n l\u00fd v\u00e0 t\u1ed5 ch\u1ee9c \u0111i\u1ec1u h\u00e0nh t\u1ed1t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb, ng\u00e0nh, l\u0129nh v\u1ef1c; n\u1eafm \u0111\u01b0\u1ee3c nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 khoa h\u1ecdc qu\u1ea3n l\u00fd, am hi\u1ec3u th\u1ef1c ti\u1ec5n s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5, kinh doanh, t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i, ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/p>\n

\u0111) T\u1ed5 ch\u1ee9c tri\u1ec3n khai c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5, quy tr\u00ecnh lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb, ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh \u0111\u1ed1i v\u1edbi nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb, ng\u00e0nh, l\u0129nh v\u1ef1c;<\/p>\n

e)\u00a0C\u00f3 k\u1ef9 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u01a1 b\u1ea3n v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngo\u1ea1i ng\u1eef ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ti\u1ebfng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c c\u00f4ng t\u00e1c \u1edf v\u00f9ng d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 theo y\u00eau c\u1ea7u c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/p>\n

4. Ti\u00eau chu\u1ea9n v\u1ec1 tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o, b\u1ed3i d\u01b0\u1ee1ng<\/em><\/p>\n

a) C\u00f3 b\u1eb1ng t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean thu\u1ed9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u00e0i ch\u00ednh;<\/p>\n

b)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ed3i d\u01b0\u1ee1ng ki\u1ebfn th\u1ee9c, k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c ng\u1ea1ch chuy\u00ean vi\u00ean ch\u00ednh v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ho\u1eb7c c\u00f3 b\u1eb1ng cao c\u1ea5p l\u00fd lu\u1eadn ch\u00ednh tr\u1ecb – h\u00e0nh ch\u00ednh.<\/p>\n

5. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c d\u1ef1 thi n\u00e2ng ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean ch\u00ednh th\u00ec ngo\u00e0i c\u00e1c ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n

a) \u0110ang gi\u1eef ng\u1ea1ch K\u1ebf to\u00e1n vi\u00ean v\u00e0 c\u00f3 th\u1eddi gian gi\u1eef ng\u1ea1ch K\u1ebf to\u00e1n vi\u00ean ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1eeb \u0111\u1ee7 09 n\u0103m tr\u1edf l\u00ean (kh\u00f4ng k\u1ec3 th\u1eddi gian t\u1eadp s\u1ef1, th\u1eed vi\u1ec7c), trong \u0111\u00f3 ph\u1ea3i c\u00f3 t\u1ed1i thi\u1ec3u \u0111\u1ee7 01 n\u0103m (12 th\u00e1ng) li\u00ean t\u1ee5c gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean t\u00ednh \u0111\u1ebfn ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd d\u1ef1 thi n\u00e2ng ng\u1ea1ch.<\/p>\n

b) Trong th\u1eddi gian gi\u1eef ng\u1ea1ch k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 tham gia x\u00e2y d\u1ef1ng \u00edt nh\u1ea5t 01 (m\u1ed9t) v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc t\u1eeb c\u1ea5p c\u01a1 s\u1edf tr\u1edf l\u00ean (c\u01a1 quan h\u00e0nh ch\u00ednh, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp g\u1ed3m: C\u1ee5c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c; \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, c\u01a1 quan chuy\u00ean m\u00f4n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c \u1ee6y ban Nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1; H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, c\u00e1c Ban tr\u1ef1c thu\u1ed9c H\u1ed9i \u0111\u1ed3ng Nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1) li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ho\u1eb7c nghi\u1ec7m thu. C\u1ee5 th\u1ec3:<\/p>\n

C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o ho\u1eb7c T\u1ed5 bi\u00ean t\u1eadp x\u00e2y d\u1ef1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i th\u00e0nh l\u1eadp Ban so\u1ea1n th\u1ea3o, T\u1ed5 so\u1ea1n th\u1ea3o ho\u1eb7c T\u1ed5 bi\u00ean t\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt;<\/p>\n

C\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u1eed tham gia Ban ch\u1ec9 \u0111\u1ea1o, Ban ch\u1ee7 nhi\u1ec7m, Ban so\u1ea1n th\u1ea3o ho\u1eb7c T\u1ed5 gi\u00fap vi\u1ec7c, T\u1ed5 bi\u00ean t\u1eadp, T\u1ed5 bi\u00ean so\u1ea1n \u0111\u1ec1 t\u00e0i, \u0111\u1ec1 \u00e1n, d\u1ef1 \u00e1n, ch\u01b0\u01a1ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n giao nhi\u1ec7m v\u1ee5 c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

 <\/p>\n

Ngu\u1ed3n: thuvienphapluat.vn<\/span><\/p>","protected":false},"excerpt":{"rendered":"

Ch\u1ee9c tr\u00e1ch, nhi\u1ec7m v\u1ee5 v\u00e0 ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5\u00a0\u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n. Sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ed1ng nh\u1ea5t c\u1ee7a B\u1ed9 N\u1ed9i v\u1ee5 t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1977\/BNV-CCVC ng\u00e0y 13\/05\/2022, ng\u00e0y 03\/06\/2022, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 29\/2022\/TT-BTC quy \u0111\u1ecbnh m\u00e3 s\u1ed1, ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u00e0 x\u1ebfp l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00e1c ng\u1ea1ch c\u00f4ng ch\u1ee9c chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n, thu\u1ebf, h\u1ea3i quan, d\u1ef1 tr\u1eef. Th\u00f4ng t\u01b0 n\u00e0y b\u1eaft \u0111\u1ea7u hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 18\/07\/2022 v\u00e0 b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 s\u1ed1 77\/2019\/TT-BTC ng\u00e0y 11\/11\/2019 c\u1ee7a\u2026<\/p>","protected":false},"author":12,"featured_media":8630,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8626"}],"version-history":[{"count":1,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8626\/revisions"}],"predecessor-version":[{"id":8628,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8626\/revisions\/8628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8630"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}