B TI CHNH - B TI NGUYN V MI TRNG S: 106/2007/TTLT/BTC-BTNMT

CNG HO X HI CH NGHA VIT NAM c lp T do Hnh phc H Ni, ngy 06 thng 9 nm 2007

THNG T LIN TCH

SA I, B SUNG THNG T LIN TCH S 125/2003/TTLT-BTC-BTNMT NGY 18/12/2003 CA LIN B TI CHNH - B TI NGUYN V MI TRNG HNG DN THC HIN NGH NH S 67/2003/N-CP NGY 13/6/2003 CA CHNH PH V PH BO V MI TRNG I VI NC THI Cn c Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph quy nh chi tit thi hnh Php lnh Ph v l ph; Cn c Ngh nh s 24/2006/N-CP ngy 06/3/2006 ca Chnh ph sa i, b sung mt s iu ca Ngh nh s 57/2002/N-CP ngy 03/6/2002 ca Chnh ph quy nh chi tit thi hnh Php lnh Ph v l ph; Cn c Ngh nh s 67/2003/N-CP ngy 13/6/2003 ca Chnh ph v ph bo v mi trng i vi nc thi; Cn c Ngh nh s 04/2007/N-CP ngy 08/01/2007 ca Chnh ph sa i, b sung mt s iu ca Ngh nh s 67/2003/N-CP ngy 13/6/2003 ca Chnh ph v ph bo v mi trng i vi nc thi; Lin B Ti chnh v B Ti nguyn v Mi trng hng dn sa i, b sung Thng t lin tch s 125/2003/TTLT-BTC-BTNMT ngy 18/12/2003 ca lin B Ti chnh - B Ti nguyn v Mi trng hng dn thc hin Ngh nh s 67/2003/N-CP ngy 13/6/2003 ca Chnh ph v ph bo v mi trng i vi nc thi nh sau: 1. Sa i khon 2 mc II Thng t s 125/2003/TTLT-BTC-BTNMT nh sau: 2. Ph bo v mi trng i vi nc thi cng nghip Mc thu ph bo v mi trng i vi nc thi cng nghip tnh theo tng cht gy nhim c trong nc thi, nh sau: CHT GY NHIM STT C TRONG NC THI Tn gi 1 Nhu cu xy ho hc 2 Cht rn l lng 3 Thu ngn 4 Ch 5 Arsenic 6 Cadmium K hiu ACOD ATSS AHg APb AAs ACd MC THU (ng/kg cht gy nhim c trong nc thi) Mi trng Mi trng Mi trng Mi trng tip nhn A tip nhn B tip nhn C tip nhn D 300 400 20.000.000 500.000 1.000.000 1.000.000 250 350 450.000 900.000 900.000 200 300 400.000 800.000 800.000 100 200 10.000.000 300.000 600.000 600.000

18.000.000 15.000.000

Trong mi trng tip nhn nc thi bao gm 4 loi A, B, C v D c xc nh nh sau: - Mi trng tip nhn nc thi loi A: ni thnh, ni th ca cc th loi c bit, loi I, loi II v loi III. - Mi trng tip nhn nc thi loi B: ni thnh, ni th ca cc th loi IV, loi V v ngoi thnh, ngoi th ca cc th loi c bit, loi I, loi II v loi III. - Mi trng tip nhn nc thi loi C: ngoi thnh, ngoi th ca cc th loi IV v cc x khng thuc th, tr cc x thuc mi trng tip nhn nc thi thuc nhm D. - Mi trng tip nhn nc thi loi D: cc x bin gii, min ni, vng cao, vng su, vng xa, bin v hi o. th loi c bit, loi I, II, III, IV v V c thc hin theo quy nh ti Ngh nh s 72/2001/N-CP ngy 5 thng 10 nm 2001 ca Chnh ph v phn loi th v cp qun l th v cc vn bn hng dn thi hnh. 2. Sa i, b sung im b khon 2 mc III v b sung im c khon 2 mc III Thng t s 125/2003/TTLT-BTC-BTNMT nh sau: b) Trng hp nc thi cng nghip ca mt i tng np ph c nhiu cht gy nhim quy nh ti khon 1 iu 1 Ngh nh s 04/2007/N-CP ngy 08/01/2007 ca Chnh ph sa i, b sung mt s iu ca Ngh nh 67/2003/N-CP ngy 13/6/2003 ca Chnh ph v ph bo v mi trng i vi nc thi th s ph bo v mi trng i vi nc thi cng nghip phi np l tng s ph bo v mi trng i vi nc thi cng nghip phi np ca tng cht gy nhim c trong nc thi. c) Vic xc nh khi lng cht gy nhim c trong nc thi thc hin theo hng dn ca B Ti nguyn v Mi trng. 3. Sa i, b sung im c, im d khon 1 mc IV Thng t s 125/2003/TTLT-BTCBTNMT nh sau: c) n v cung cp nc sch, U ban nhn dn x, phng m ti khon Ph bo v mi trng i vi nc thi ti Kho bc nh nc ni giao dch. Hng thng, chm nht n ngy 10 ca thng tip theo, n v cung cp nc sch, U ban nhn dn x, phng phi n Kho bc nh nc ni giao dch lp giy np tin vo ngn sch nh nc i vi s tin ph bo v mi trng i vi nc thi sinh hot thu c vo ti khon Ph bo v mi trng i vi nc thi ti Kho bc nh nc sau khi tr i s ph trch li cho n v theo quy nh. n v cung cp nc sch, U ban nhn dn x, phng phi m s sch k ton theo di ring, cp nht s tin ph bo v mi trng i vi nc thi sinh hot pht sinh thanh ton vi ngn sch nh nc. Tin ph bo v mi trng i vi nc thi sinh hot khng c hch ton vo doanh thu ca n v cung cp nc sch. Hng thng, n v cung cp nc sch cn c vo s ph thu c thc hin tnh, lp t khai ph bo v mi trng i vi nc thi sinh hot (theo mu s 01 ban hnh km theo Thng t ny) gi Cc thu theo di, qun l. U ban nhn dn x, phng cn c vo s ph thu c thc hin tnh, lp t khai ph bo v mi trng i vi nc thi sinh hot (theo mu s 01 ban hnh km theo Thng t ny) gi Chi cc thu theo di, qun l. Cui nm, U ban nhn dn x, phng thc hin quyt ton vi Chi cc thu vic thu, np theo ng quy nh.

d) Kho bc nh nc thc hin hch ton s tin ph bo v mi trng do n v cung cp nc sch, U ban nhn dn x, phng np vo chng, loi, khon tng ng, mc v tiu mc 042.01 ca Mc lc Ngn sch nh nc hin hnh v iu tit ngn sch nh nc theo hng dn ti khon 3 mc V Thng t ny. 4. Sa i, b sung khon 2 mc IV Thng t s 125/2003/TTLT-BTC-BTNMT nh sau: 2. Ph bo v mi trng i vi nc thi cng nghip a) i tng np ph bo v mi trng i vi nc thi cng nghip c ngha v: - K khai s ph phi np hng qu vi S Ti nguyn v Mi trng ni thi nc theo ng quy nh (mu s 02 ban hnh km theo Thng t ny) trong vng 5 ngy u thng u tin ca qu tip theo v bo m tnh chnh xc ca vic k khai; - Np , ng hn s tin ph phi np vo ti khon Tm thu ph bo v mi trng i vi nc thi ti Kho bc nh nc theo thng bo ca S Ti nguyn v Mi trng, nhng chm nht khng qu ngy 15 thng u tin ca qu tip theo; - Quyt ton tin ph phi np hng nm vi S Ti nguyn v Mi trng trong thi hn 30 ngy, k t ngy 01 thng 01 nm dng lch. b) S Ti nguyn v Mi trng c nhim v: - Thm nh T khai ph bo v mi trng i vi nc thi cng nghip. Chm nht khng qu ngy 10 thng u tin ca qu tip theo, ra thng bo s ph bo v mi trng i vi nc thi cng nghip phi np vo ngn sch nh nc cho i tng np ph (theo mu s 03 ban hnh km theo Thng t ny). - M s sch k ton theo di ring tin ph bo v mi trng i vi nc thi cng nghip ca i tng np ph trn a bn, theo di v qun l, s dng phn tin ph quy nh ti im 2 mc V Thng t ny. - Hng qu, chm nht khng qu ngy 20 thng u tin ca qu tip theo, S Ti nguyn v Mi trng tng hp s ph bo v mi trng i vi nc thi cng nghip gi Cc thu, nh k i chiu vi Kho bc nh nc ni giao dch. - Hng nm, trong thi hn 60 ngy, k t ngy 01 thng 01 nm dng lch, thc hin quyt ton vi c quan thu cng cp vic thu, np tin ph bo v mi trng i vi nc thi cng nghip trn a bn theo ng ch quy nh. - Lp k hoch s dng phn ph thu c theo quy nh ti im 3 mc V Thng t ny trnh U ban nhn tnh, thnh ph trc thuc Trung ng quyt nh u t bo v mi trng trn a bn. c) Kho bc Nh nc m ti khon tm thu ph bo v mi trng i vi nc thi thu tin ph t i tng np ph bo v mi trng i vi nc thi cng nghip. nh k hng qu, c s sn xut cng nghip np tin ph vo ti khon tm thu theo thng bo ca S Ti nguyn v Mi trng. Khi np tin ph vo Kho bc Nh nc, c s sn xut cng nghip lp 03 lin giy np tin vo ti khon np tin vo ti khon tm thu ph bo v mi trng i vi nc thi. Chm nht khng qu ngy 20 thng u tin ca qu tip theo, Kho bc Nh nc tng hp s ph bo v mi trng, lp giy np tin vo ngn sch (80% trn tng s tin ph) v phn chia s ph thu c cho cc cp ngn sch theo quy nh ti im 3 mc V Thng t ny, ng thi hch ton iu chuyn s ph li (20% trn tng s tin ph) vo ti khon tin gi ca S Ti nguyn v Mi trng theo ngh ca S. S tin ph np ngn sch nh nc c hch ton

vo chng, loi, khon tng ng, mc v tiu mc 042.01 ca Mc lc Ngn sch nh nc hin hnh. d) i vi cc c s sn xut, dch v thuc trch nhim qun l trc tip ca B Cng an v B Quc phng, v l do an ninh v b mt quc gia, vic thm nh T khai ph bo v mi trng do B Cng an v B Quc phng thc hin v thng bo vi S Ti nguyn v Mi trng ni c s hot ng (theo mu s 04 ban hnh km theo Thng t ny). ) Khi thay i nguyn liu, sn phm; thay i dy chuyn sn xut, quy trnh cng ngh; lp t thit b gim thiu nhim, h thng x l nc thi, ch c s sn xut, kinh doanh, dch v c trch nhim bo co S Ti nguyn v Mi trng bng vn bn c xc nh li mc ph phi np cho ph hp. 5. Sa i, b sung khon 2 mc V Thng t s 125/2003/TTLT-BTC-BTNMT nh sau: 2. Ph bo v mi trng i vi nc thi cng nghip a) li 20% trn tng s tin ph bo v mi trng i vi nc thi cng nghip thu c cho S Ti nguyn v Mi trng trang tri chi ph cho vic thu ph hoc iu chnh nh mc pht thi ca cht gy nhim. Trong : - 5% trn tng s tin ph bo v mi trng i vi nc thi cng nghip c s dng trang tri chi ph cho vic thu ph theo quy nh ti khon 8 Thng t s 45/2006/TT-BTC ngy 25/5/2006 ca B Ti chnh sa i, b sung Thng t s 63/2002/TT-BTC ngy 24/7/2002 ca B Ti chnh hng dn thc hin cc quy nh php lut v ph v l ph. - 15% cn li c s dng trang tri chi ph cho vic nh gi, ly mu phn tch nc thi phc v cng tc thm nh t khai np ph hoc phc v cho vic thu ph. Ton b s tin ph bo v mi trng i vi nc thi cng nghip c trch theo qui nh trn y, S Ti nguyn v Mi trng phi s dng ng mc ch, c chng t hp php theo ch qui nh, cui nm nu cha chi ht th c chuyn sang nm sau chi theo ch quy nh. b) Phn ph cn li (80% trn tng s tin ph bo v mi trng i vi nc thi cng nghip thu c) c np vo Ngn sch nh nc v phn chia cho cc cp ngn sch theo hng dn ti khon 3 mc V Thng t ny. 6. B sung im c khon 3 mc V Thng t s 125/2003/TTLT-BTC-BTNMT nh sau: c) nh k hng qu, chm nht khng qu ngy 25 thng u tin ca qu tip theo, Kho bc nh nc c trch nhim tng hp s thu ph bo v mi trng i vi nc thi sinh hot v nc thi cng nghip (mc 042.01 theo bo co thu ngn sch Trung ng) gi V Ngn sch nh nc, V Ti chnh cc ngn hng v T chc ti chnh lm cn c cp pht b sung ngun vn cho Qu Bo v mi trng Vit Nam. - Trong thi hn 5 ngy, k t ngy nhn c thng bo ca Kho bc nh nc, V Ti chnh cc ngn hng v t chc ti chnh lp thng tri duyt y d ton gi V Ngn sch Nh nc lp lnh chi chuyn s tin ph bo v mi trng i vi nc thi iu tit v ngn sch Trung ng vo ti khon ca Qu Bo v mi trng Vit Nam. - Phn tin ph thuc ngn sch a phng c dng b sung ngun vn cho Qu bo v mi trng ca a phng (nu thnh lp) hoc np ton b vo ngn sch a phng s dng cho vic bo v mi trng.

Hng nm cn c Ch th ca Th tng Chnh ph v xy dng k hoch pht trin kinh t - x hi v d ton ngn sch nh nc nm sau; vn bn hng dn xy dng d ton ngn sch nm sau ca B Ti chnh; vn bn hng dn v chuyn mn, nhim v trng tm hot ng bo v mi trng cho cc tnh, thnh ph trc thuc Trung ng ca B Ti nguyn v Mi trng, S Ti nguyn v Mi trng lp d ton kinh ph, tng hp vo d ton chi ngn sch nm sau gi S Ti chnh, S K hoch v u t theo quy nh ca Lut Ngn sch nh nc; S Ti chnh c trch nhim xem xt, tng hp chung vo d ton chi ngn sch cng cp bo co U ban nhn dn tnh, thnh ph trc thuc Trung ng trnh Hi ng nhn dn cng cp xem xt, quyt nh. Vic chp hnh d ton, hch ton k ton v quyt ton thc hin theo quy nh hin hnh ca Lut Ngn sch nh nc, cc vn bn hng dn Lut v Mc lc ngn sch Nh nc hin hnh. 7. Thng t ny c hiu lc thi hnh sau 15 ngy, k t ngy ng Cng bo. 8. Trong qu trnh thc hin, nu c vng mc ngh cc c quan, t chc, c nhn phn nh kp thi v B Ti chnh v B Ti nguyn v Mi trng nghin cu, hng dn b sung./. KT. B TRNG B TI NGUYN V MI TRNG TH TRNG KT. B TRNG B TI CHNH TH TRNG

Nguyn Cng Thnh Ni nhn:

- Vn phng Trung ng v cc ban ca ng; - Vn phng Quc hi; - Vn phng Ch tch nc; - Vin Kim st nhn dn ti cao; - To n nhn dn ti cao; - Kim ton Nh nc; - Cc B, c quan ngang B, c quan thuc Chnh ph; - C quan Trung ng ca cc on th; - Hi ng nhn dn, U ban nhn dn, S Ti chnh, S Ti nguyn v Mi trng, Cc Thu, Kho bc nh nc cc tnh, thnh ph trc thuc Trung ng; - Cng bo; - Website Chnh ph; - Cc Kim tra vn bn (B T php); - Cc n v thuc B Ti chnh v B Ti nguyn v Mi trng; - Website B Ti chnh; - Lu: B Ti chnh {VT, V CST (CST3)}; B Ti nguyn v Mi trng (VT, V Mi trng).

Trng Ch Trung