{"id":40119,"date":"2025-02-13T14:44:41","date_gmt":"2025-02-13T07:44:41","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=40119"},"modified":"2025-03-18T14:51:47","modified_gmt":"2025-03-18T07:51:47","slug":"dong-bo-danh-muc-khi-lay-so-du-dau-nam-tu-tt107-2017-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dong-bo-danh-muc-khi-lay-so-du-dau-nam-tu-tt107-2017-tt-btc\/","title":{"rendered":"\u0110\u1ed3ng b\u1ed9 danh m\u1ee5c khi l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TT107\/2017\/TT-BTC"},"content":{"rendered":"<h3 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h3>\n<p>\u0110\u00e1p \u1ee9ng cho k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TT107\/2017\/TT-BTC trong tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c gi\u1eefa 2 d\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p>Ng\u00e0y 17\/04\/2024, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n v\u00e0 s\u1ebd ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng v\u00e0o n\u0103m ng\u00e2n s\u00e1ch 2025. Ch\u00ednh v\u00ec v\u1eady, \u0111\u01a1n v\u1ecb c\u1ea7n t\u00e1ch d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT24 \u0111\u1ec3 ti\u1ebfp t\u1ee5c h\u1ea1ch to\u00e1n cho n\u0103m 2025. Sau khi ho\u00e0n th\u00e0nh quy\u1ebft to\u00e1n cho n\u0103m 2024, \u0111\u01a1n v\u1ecb s\u1ebd th\u1ef1c hi\u1ec7n l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 theo TT107 sang TT24 \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/p>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R4: <\/strong>Khi l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb ch\u1ebf \u0111\u1ed9 c\u0169 ho\u1eb7c t\u1eeb d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc th\u00ec ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c danh m\u1ee5c c\u1ee7a 2 d\u1eef li\u1ec7u k\u1ebf to\u00e1n ph\u1ea3i gi\u1ed1ng nhau. N\u1ebfu ch\u1ec9 c\u1ea7n 1 b\u1ea3n ghi tr\u00ean d\u1eef li\u1ec7u c\u0169 kh\u00e1c d\u1eef li\u1ec7u m\u1edbi ho\u1eb7c d\u1eef li\u1ec7u m\u1edbi kh\u00f4ng c\u00f3 th\u00ec s\u1ebd kh\u00f4ng th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 cho to\u00e0n b\u1ed9 ch\u01b0\u01a1ng tr\u00ecnh. V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y k\u1ebf to\u00e1n th\u01b0\u1eddng kh\u00f4ng bi\u1ebft c\u00e1ch x\u1eed l\u00fd v\u00e0 ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi MISA \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R4: <\/strong>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng cho k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TT107\/2017\/TT-BTC trong tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c gi\u1eefa 2 d\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t.<\/p>\n<p><em>Xem phim <\/em><em>gi\u1edbi thi\u1ec7u t\u00ednh n\u0103ng:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/KcRAecU1MUE?si=wopgGSWZgb4Zz7ci\" 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><\/em><\/p>\n<p><em>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li>Xem h\u01b0\u1edbng d\u1eabn l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m theo TT107 <strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lay-so-du-dau-nam\/\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40387\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23.png\" alt=\"\" width=\"1196\" height=\"651\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23.png 1196w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23-300x163.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23-1024x557.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23-768x418.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-23-100x54.png 100w\" sizes=\"auto, (max-width: 1196px) 100vw, 1196px\" \/><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch danh m\u1ee5c tr\u00ean d\u1eef li\u1ec7u theo TT107 v\u1edbi d\u1eef li\u1ec7u theo TT24, \u0111\u01a1n v\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 danh m\u1ee5c b\u1eb1ng c\u00e1ch nh\u1ea5n <strong>\u0110\u1ed3ng b\u1ed9.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40389\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24.png\" alt=\"\" width=\"1522\" height=\"766\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24.png 1522w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24-300x151.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24-1024x515.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24-768x387.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-24-100x50.png 100w\" sizes=\"auto, (max-width: 1522px) 100vw, 1522px\" \/><\/p>\n<ul>\n<li>Xem quy t\u1eafc \u0111\u1ed3ng b\u1ed9 danh m\u1ee5c v\u00e0 nh\u1ea5n<strong> Ti\u1ebfp t\u1ee5c.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40391\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25.png\" alt=\"\" width=\"1348\" height=\"686\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25.png 1348w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25-1024x521.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25-768x391.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-25-100x51.png 100w\" sizes=\"auto, (max-width: 1348px) 100vw, 1348px\" \/><\/p>\n<ul>\n<li>Sau khi \u0111\u1ed3ng b\u1ed9 xong, n\u1ebfu\u00a0c\u00f3 b\u1ea3n ghi \u0111\u1ed3ng b\u1ed9 kh\u00f4ng th\u00e0nh c\u00f4ng, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 <strong>t\u1ea3i v\u1ec1 t\u1ec7p k\u1ebft qu\u1ea3<\/strong> \u0111\u1ec3 ki\u1ec3m tra.<\/li>\n<li>Nh\u1ea5n <strong>\u0110\u00f3ng<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n l\u1ea1i b\u01b0\u1edbc l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-40393\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26.png\" alt=\"\" width=\"1352\" height=\"690\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26.png 1352w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26-1024x523.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26-768x392.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/03\/R4-26-100x51.png 100w\" sizes=\"auto, (max-width: 1352px) 100vw, 1352px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch \u0110\u00e1p \u1ee9ng cho k\u1ebf to\u00e1n c\u00f3 th\u1ec3 l\u1ea5y s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m t\u1eeb TT107\/2017\/TT-BTC trong tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c gi\u1eefa 2 d\u1eef li\u1ec7u kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t. 2. Chi ti\u1ebft thay \u0111\u1ed5i Ng\u00e0y 17\/04\/2024, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[852],"ht-kb-tag":[],"class_list":["post-40119","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r4"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40119","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=40119"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40119\/revisions"}],"predecessor-version":[{"id":61475,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/40119\/revisions\/61475"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=40119"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=40119"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=40119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}