{"id":286,"date":"2020-07-25T04:48:19","date_gmt":"2020-07-24T21:48:19","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=286"},"modified":"2026-05-26T17:18:07","modified_gmt":"2026-05-26T10:18:07","slug":"nhap-du-toan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nhap-du-toan\/","title":{"rendered":"Nh\u1eadp d\u1ef1 to\u00e1n c\u00f4ng khai thu chi ng\u00e2n s\u00e1ch"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n nh\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m ho\u1eb7c b\u1ed5 sung, hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u tr\u00ean bi\u1ec3u s\u1ed1 theo <strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/strong>\u00a0\u0111\u1ec3 n\u1ed9p cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng khai s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n thu chi t\u1eeb NSNN t\u1ea1i \u0111\u01a1n v\u1ecb bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>M\u1eabu bi\u1ec3u s\u1ed1 74:<\/strong> D\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<li><strong>M\u1eabu bi\u1ec3u s\u1ed1 75:<\/strong> C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch<\/li>\n<\/ul>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong> Nh\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m, nh\u1eadp d\u1ef1 to\u00e1n b\u1ed5 sung, nh\u1eadp d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh giao t\u1eeb ph\u1ea7n m\u1ec1m BUMAS qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch<\/p>\n<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/o3TSWxK0Jv8?si=iODHxhVRnWgEhPE-\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/strong><\/p>\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<h4 id=\"cach-1-nhap-tay-truc-tiep-vao-phan-mem\">2.1. Nh\u1eadp tay tr\u1ef1c ti\u1ebfp v\u00e0o ph\u1ea7n m\u1ec1m<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch v\u00e0o d\u1ea5u<strong> 3 ch\u1ea5m<\/strong> \u1edf g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh, ch\u1ecdn<strong> Nh\u1eadp d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41623\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01.png\" alt=\"\" width=\"1424\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01-300x156.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01-1024x534.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01-768x400.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-01-100x52.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Th\u00eam<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41625\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02.png\" alt=\"\" width=\"1424\" height=\"450\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02.png 1424w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02-300x95.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02-1024x324.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02-768x243.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02-50x16.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02-60x19.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-02-100x32.png 100w\" sizes=\"auto, (max-width: 1424px) 100vw, 1424px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Khai ba\u0301o ca\u0301c th\u00f4ng tin:<\/p>\n<p>* T\u00edch ch\u1ecdn <strong>\u0110\u1ea7u n\u0103m<\/strong> \u0111\u1ec3 nh\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m, t\u00edch ch\u1ecdn <strong>B\u1ed5 sung<\/strong> n\u1ebfu mu\u1ed1n nh\u1eadp d\u1ef1 to\u00e1n b\u1ed5 sung trong n\u0103m.<\/p>\n<p>&#8211; <strong>N\u1ebfu nh\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m:<\/strong><\/p>\n<ul>\n<li>Ch\u1ecdn <strong>N\u0103m <\/strong>v\u00e0 <strong>Ch\u01b0\u01a1ng<\/strong> c\u1ea7n nh\u1eadp d\u1ef1 to\u00e1n.<\/li>\n<li>Nh\u1eadp m\u00f4 t\u1ea3 t\u1ea1i ph\u1ea7n <strong>Ke\u0300m theo<\/strong>.<\/li>\n<\/ul>\n<ul>\n<li>T\u00edch ch\u1ecdn <strong>Nh\u1eadp d\u1ef1 to\u00e1n theo lo\u1ea1i kho\u1ea3n<\/strong>\u00a0th\u00ec s\u1ebd gi\u00fap anh\/ch\u1ecb nh\u1eadp d\u1ef1 to\u00e1n chi ti\u1ebft theo lo\u1ea1i kho\u1ea3n \u0111\u1ec3 in \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u D\u1ef1 to\u00e1n ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i.<\/li>\n<\/ul>\n<ul>\n<li>Nh\u00e2\u0301n<strong> \u0110\u00f4\u0300ng y\u0301<\/strong>.\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41627\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-03.png\" alt=\"\" width=\"709\" height=\"735\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-03.png 709w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-03-289x300.png 289w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-03-48x50.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-03-58x60.png 58w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-03-96x100.png 96w\" sizes=\"auto, (max-width: 709px) 100vw, 709px\" \/><\/p>\n<p>&#8211;<strong> N\u1ebfu nh\u1eadp d\u1ef1 to\u00e1n b\u1ed5 sung:<\/strong><\/p>\n<ul>\n<li>Nh\u1eadp\u00a0<strong>Ng\u00e0y quy\u1ebft \u0111\u1ecbnh, Ch\u01b0\u01a1ng, K\u00e8m theo<\/strong>.<\/li>\n<li>T\u00edch ch\u1ecdn\u00a0<strong>Nh\u1eadp d\u1ef1 to\u00e1n<\/strong>\u00a0<strong>theo lo\u1ea1i kho\u1ea3n<\/strong> n\u1ebfu mu\u1ed1n nh\u1eadp d\u1ef1 to\u00e1n b\u1ed5 sung chi ti\u1ebft theo lo\u1ea1i kho\u1ea3n.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41629\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-04.png\" alt=\"\" width=\"706\" height=\"614\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-04.png 706w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-04-300x261.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-04-50x43.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-04-60x52.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-04-100x87.png 100w\" sizes=\"auto, (max-width: 706px) 100vw, 706px\" \/><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>Tr\u01b0\u1eddng h\u1ee3p 1: Nh\u1eadp d\u1ef1 to\u00e1n kh\u00f4ng chi ti\u1ebft theo lo\u1ea1i kho\u1ea3n<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Ch\u1ecdn m\u1ee5c c\u1ea7n nh\u1eadp d\u1ef1 to\u00e1n. <em>V\u00ed d\u1ee5: <strong>S\u1ed1 thu ph\u00ed, l\u1ec7 ph\u00ed.<\/strong><\/em><\/li>\n<li>T\u1ea1i ph\u1ea7n <strong>N\u1ed9i dung<\/strong>, ch\u1ecdn ph\u00ed, l\u1ec7 ph\u00ed c\u1ea7n nh\u1eadp d\u1ef1 to\u00e1n.<\/li>\n<li>Nh\u00e2\u0323p<strong> D\u01b0\u0323 toa\u0301n n\u0103m<\/strong> t\u01b0\u01a1ng \u01b0\u0301ng.\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41631\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05.png\" alt=\"\" width=\"1294\" height=\"620\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05.png 1294w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05-300x144.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05-1024x491.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05-768x368.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-05-100x48.png 100w\" sizes=\"auto, (max-width: 1294px) 100vw, 1294px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u00e1c n\u1ed9i dung c\u00f2n l\u1ea1i.<\/li>\n<li>Sau khi khai ba\u0301o xong, nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong> \u0111\u00ea\u0309 hoa\u0300n tha\u0300nh.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5>Tr\u01b0\u1eddng h\u1ee3p 2: Nh\u1eadp d\u1ef1 to\u00e1n chi ti\u1ebft theo lo\u1ea1i kho\u1ea3n<\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> Tr\u01b0\u1edbc khi nh\u1eadp d\u1ef1 to\u00e1n chi ti\u1ebft theo Lo\u1ea1i kho\u1ea3n, anh ch\u1ecb ki\u1ec3m tra l\u1ea1i <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nhiem-vu\/\" target=\"_blank\" rel=\"noopener\"><strong>Danh m\u1ee5c\\Nhi\u1ec7m v\u1ee5<\/strong><\/a> \u0111\u1ec3 xem \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 hay ch\u01b0a.<\/em><\/p>\n<ul>\n<li>Tr\u00ean m\u00e0n h\u00ecnh tham s\u1ed1 <strong>Nh\u1eadp d\u1ef1 to\u00e1n<\/strong>, t\u00edch ch\u1ecdn <strong>Nh\u1eadp d\u1ef1 to\u00e1n theo lo\u1ea1i kho\u1ea3n <\/strong>\u0111\u1ec3 nh\u1eadp d\u1ef1 to\u00e1n chi ti\u1ebft theo lo\u1ea1i kho\u1ea3n v\u00e0 in b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00ean \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u D\u1ef1 to\u00e1n ngu\u1ed3n vi\u1ec7n tr\u1ee3, vay n\u1ee3, ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ec3 l\u1ea1i.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41633\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-06.png\" alt=\"\" width=\"712\" height=\"617\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-06.png 712w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-06-300x260.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-06-50x43.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-06-60x52.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-06-100x87.png 100w\" sizes=\"auto, (max-width: 712px) 100vw, 712px\" \/><\/p>\n<ul>\n<li>T\u1ea1i c\u00e1c m\u1ee5c c\u1ea7n nh\u1eadp d\u1ef1 to\u00e1n chi theo kho\u1ea3n, v\u00ed d\u1ee5 m\u1ee5c <strong>II. Chi t\u1eeb ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/strong>, ch\u1ecdn <strong>kho\u1ea3n<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>\u00c1p d\u1ee5ng<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41635\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07.png\" alt=\"\" width=\"1294\" height=\"619\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07.png 1294w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07-300x144.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07-1024x490.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07-768x367.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-07-100x48.png 100w\" sizes=\"auto, (max-width: 1294px) 100vw, 1294px\" \/><\/p>\n<ul>\n<li>Nh\u1eadp s\u1ed1\u00a0<strong>D\u1ef1 to\u00e1n n\u0103m<\/strong> cho t\u1eebng nhi\u1ec7m v\u1ee5 thu\u1ed9c kho\u1ea3n v\u1eeba ch\u1ecdn =&gt; ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 t\u1ed5ng cho Kho\u1ea3n \u0111\u00f3.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41637\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08.png\" alt=\"\" width=\"1294\" height=\"621\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08.png 1294w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08-300x144.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08-1024x491.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08-768x369.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-08-100x48.png 100w\" sizes=\"auto, (max-width: 1294px) 100vw, 1294px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u00e1c n\u1ed9i dung c\u00f2n l\u1ea1i.<\/li>\n<li>Sau khi khai ba\u0301o xong, nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong> \u0111\u00ea\u0309 hoa\u0300n tha\u0300nh.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<h4 id=\"cach-2-nhap-du-toan-theo-quyet-dinh-giao-tu-phan-mem-qlns\">2.2. Nh\u1eadp d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh giao t\u1eeb \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch<\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 k\u1ebft n\u1ed1i \u1ee9ng d\u1ee5ng K\u1ebf to\u00e1n v\u1edbi \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch\u00a0th\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <strong>Th\u00eam t\u1eeb quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n<\/strong> \u0111\u1ec3 ch\u1ecdn nhanh d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh giao t\u1eeb \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch.<\/p>\n<ul>\n<li>Xem h\u01b0\u1edbng d\u1eabn\u00a0<strong>k\u1ebft n\u1ed1i \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch <\/strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/thiet-lap-ket-noi-voi-phan-mem-quan-ly-ngan-sach\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>\n<p>Xem h\u01b0\u1edbng d\u1eabn l\u1ea5y\u00a0<strong>danh m\u1ee5c Nhi\u1ec7m v\u1ee5<\/strong> c\u1ee7a \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nhiem-vu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/li>\n<li>\n<p>Xem h\u01b0\u1edbng d\u1eabn l\u1ea5y<strong>\u00a0danh m\u1ee5c Ph\u00ed, l\u1ec7 ph\u00ed<\/strong> c\u1ee7a \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/phi-le-phi\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/li>\n<li>\n<p>Xem h\u01b0\u1edbng d\u1eabn l\u1ea5y<strong>\u00a0danh m\u1ee5c CTMT, d\u1ef1 \u00e1n<\/strong> c\u1ee7a \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/ctmt-du-an\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44707\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55.png\" alt=\"\" width=\"1262\" height=\"433\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55.png 1262w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55-300x103.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55-1024x351.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55-768x264.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-55-100x34.png 100w\" sizes=\"auto, (max-width: 1262px) 100vw, 1262px\" \/><\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn c\u00e1c d\u1ef1 to\u00e1n theo quy\u1ebft \u0111\u1ecbnh giao t\u1eeb \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch. N\u1ebfu ch\u1ecdn nhi\u1ec1u quy\u1ebft \u0111\u1ecbnh giao th\u00ec m\u1ed7i quy\u1ebft \u0111\u1ecbnh s\u1ebd t\u01b0\u01a1ng \u1ee9ng v\u1edbi 1 b\u1ea3n ghi nh\u1eadp d\u1ef1 to\u00e1n tr\u00ean danh s\u00e1ch.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44709\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56.png\" alt=\"\" width=\"1099\" height=\"662\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56.png 1099w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56-300x181.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56-1024x617.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56-768x463.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-56-100x60.png 100w\" sizes=\"auto, (max-width: 1099px) 100vw, 1099px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n gh\u00e9p ngu\u1ed3n tr\u00ean \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch v\u1edbi ngu\u1ed3n tr\u00ean Mimosa Online. Sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-45189\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08.png\" alt=\"\" width=\"989\" height=\"633\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08.png 989w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08-300x192.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08-768x492.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08-50x32.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08-60x38.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R9-08-100x64.png 100w\" sizes=\"auto, (max-width: 989px) 100vw, 989px\" \/><\/p>\n<ul>\n<li>K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n m\u00e0 ph\u1ea7n m\u1ec1m v\u1eeba l\u1ea5y t\u1eeb \u1ee9ng d\u1ee5ng Ng\u00e2n s\u00e1ch v\u1ec1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n nh\u1eadp d\u1ef1 to\u00e1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-44711\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57.png\" alt=\"\" width=\"1262\" height=\"462\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57.png 1262w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57-300x110.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57-1024x375.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57-768x281.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57-50x18.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57-60x22.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/R6-57-100x37.png 100w\" sizes=\"auto, (max-width: 1262px) 100vw, 1262px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n nh\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m ho\u1eb7c b\u1ed5 sung, hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u tr\u00ean bi\u1ec3u s\u1ed1 theo Th\u00f4ng t\u01b0 26\/2026\/TT-BTC\u00a0\u0111\u1ec3 n\u1ed9p cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u00f4ng khai s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n, quy\u1ebft to\u00e1n thu chi t\u1eeb NSNN&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[],"class_list":["post-286","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=286"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/286\/revisions"}],"predecessor-version":[{"id":77783,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/286\/revisions\/77783"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=286"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=286"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}