{"id":44779,"date":"2025-06-13T08:41:23","date_gmt":"2025-06-13T01:41:23","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=44779"},"modified":"2026-04-04T15:08:35","modified_gmt":"2026-04-04T08:08:35","slug":"dap-ung-in-s90-h-bang-xac-dinh-chenh-lech-thu-chi-tu-kinh-phi-duoc-giao-tu-chu","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/dap-ung-in-s90-h-bang-xac-dinh-chenh-lech-thu-chi-tu-kinh-phi-duoc-giao-tu-chu\/","title":{"rendered":"In S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc thao t\u00e1c in M\u1eabu s\u1ed1 S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7<\/strong><\/span>.<\/strong><\/p>\n
C\u1ee5 th\u1ec3, \u0111\u01a1n v\u1ecb in S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n thu \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 ho\u1eb7c d\u1ef1 \u00e1n NSNN \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb, s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi theo c\u01a1 ch\u1ebf c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh.<\/p>\n
L\u01b0u \u00fd:<\/strong> B\u00e1o c\u00e1o S90-H<\/strong> th\u1ec3 hi\u1ec7n s\u1ed1 thu, d\u1ef1 to\u00e1n, s\u1ed1 chi c\u1ee7a ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 n\u00ean n\u1ebfu ch\u1ecdn ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7(Kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n 12, 15, 18) b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u.<\/p>\n

2. Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u<\/h3>\n
\n
N\u1ebfu ch\u1ecdn c\u01a1 s\u1edf T\u1ed5ng h\u1ee3p<\/strong> s\u1ebd l\u1ea5y s\u1ed1 thu \u0111\u1ed3ng th\u1eddi l\u00ean 2 m\u1ee5c: m\u1ee5c I.1 Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 <\/strong>v\u00e0 m\u1ee5c I.2 S\u1ed1 thu trong n\u0103m<\/strong><\/li>\n
N\u1ebfu ch\u1ecdn c\u01a1 s\u1edf d\u1ef1 to\u00e1n<\/strong> s\u1ebd l\u1ea5y theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 th\u00ec s\u1ebd l\u00ean s\u1ed1 li\u1ec7u D\u1ef1 to\u00e1n \u1edf m\u1ee5c I.1 Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7\u00a0<\/strong><\/li>\n
N\u1ebfu ch\u1ecdn c\u01a1 s\u1edf thu<\/strong>\u00a0s\u1ebd l\u1ea5y theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 th\u00ec Doanh thu s\u1ebd l\u00ean s\u1ed1 li\u1ec7u \u1edf m\u1ee5c I.2 S\u1ed1 thu trong n\u0103m<\/strong><\/li>\n
C\u00e1c kho\u1ea3n tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, b\u1ed5 sung v\u00e0 \u1ed5n \u0111\u1ecbnh thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3<\/strong> ch\u1ec9 l\u00ean m\u1ee5c VII<\/strong> khi ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7<\/strong>; N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00e1c anh ch\u1ecb thi\u1ebft l\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 B\u00e1o c\u00e1o\\S\u1ed5 k\u1ebf to\u00e1n.<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o m\u1eabu S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3: Khai b\u00e1o tham s\u1ed1 in b\u00e1o c\u00e1o:<\/strong><\/p>\n
1. Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n
2. Ch\u1ecdn c\u01a1 s\u1edf t\u00ednh ch\u00eanh l\u1ec7ch thu, chi\/ti\u1ebft ki\u1ec7m chi:<\/p>\n
\n
N\u1ebfu ch\u1ecdn c\u01a1 s\u1edf T\u1ed5ng h\u1ee3p s\u1ebd l\u1ea5y s\u1ed1 thu \u0111\u1ed3ng th\u1eddi l\u00ean 2 m\u1ee5c: m\u1ee5c I.1 Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 <\/strong>v\u00e0 m\u1ee5c I.2 S\u1ed1 thu trong n\u0103m<\/strong><\/li>\n
N\u1ebfu ch\u1ecdn c\u01a1 s\u1edf d\u1ef1 to\u00e1n<\/strong> s\u1ebd l\u1ea5y theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00ean s\u1ed1 li\u1ec7u \u1edf m\u1ee5c I.1<\/strong><\/li>\n
N\u1ebfu ch\u1ecdn c\u01a1 s\u1edf thu<\/strong> s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u theo s\u1ed1 thu trong n\u0103m v\u00e0 l\u00ean s\u1ed1 li\u1ec7u \u1edf m\u1ee5c I.2.<\/strong><\/li>\n<\/ul>\n
3. Ch\u1ecdn Ngu\u1ed3n T\u1ed5ng h\u1ee3p<\/strong> ho\u1eb7c T\u1ea5t c\u1ea3 ho\u1eb7c chi ti\u1ebft c\u00e1c Ngu\u1ed3n c\u1ea7n xem b\u00e1o c\u00e1o.<\/p>\n
4. Ch\u1ecdn Kho\u1ea3n T\u1ed5ng h\u1ee3p<\/strong> ho\u1eb7c chi ti\u1ebft c\u00e1c Kho\u1ea3n c\u1ea7n xem b\u00e1o c\u00e1o<\/p>\n
5. Nh\u1ea5n Xem b\u00e1o c\u00e1o.<\/strong><\/p>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m in b\u00e1o c\u00e1o nh\u01b0 sau:<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. L\u01b0u \u00fd<\/h3>\n
\n
N\u1ebfu c\u1ea7n ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u tr\u00ean S90-H,\u00a0<\/strong>anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\L\u1eadp s\u1ed5 k\u1ebf to\u00e1n<\/strong> ch\u1ecdn tham s\u1ed1 \u0111\u1ec3 l\u1eadp S90-H<\/strong><\/li>\n
S\u1ed1 li\u1ec7u v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau th\u1ec3 hi\u1ec7n trong m\u1ee5c IV.18\u00a0 – Thuy\u1ebft minh ch\u00eanh l\u1ec7ch thu, chi \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i trong n\u0103m<\/strong> tr\u00ean b\u00e1o c\u00e1o B04\/BCTC: Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1ea5y c\u0103n c\u1ee9 theo b\u00e1o c\u00e1o S90-H n\u00e0y.<\/li>\n
\n
\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 4 ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc<\/strong>, c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00edch l\u1eadp v\u00e0 chi qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, b\u1ed5 sung thu nh\u1eadp<\/strong> \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed<\/strong>, kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 353<\/strong>. Do \u0111\u00f3, ch\u1ec9 ti\u00eau VII.2 \u2013 Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n ph\u1ed1i ngay<\/strong>\u00a0hi\u1ec7n ph\u1ea7n m\u1ec1m ch\u01b0a c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng l\u00ean s\u1ed1 li\u1ec7u<\/strong>. Anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\L\u1eadp s\u1ed5 k\u1ebf to\u00e1n <\/strong>\u0111\u1ec3 ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc thao t\u00e1c in M\u1eabu s\u1ed1 S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7. C\u1ee5 th\u1ec3, \u0111\u01a1n v\u1ecb in S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[859],"ht-kb-tag":[],"class_list":["post-44779","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r7"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44779","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=44779"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44779\/revisions"}],"predecessor-version":[{"id":74997,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/44779\/revisions\/74997"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=44779"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=44779"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=44779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}