{"id":46447,"date":"2025-07-17T18:22:12","date_gmt":"2025-07-17T11:22:12","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=46447"},"modified":"2025-11-06T10:26:21","modified_gmt":"2025-11-06T03:26:21","slug":"huong-dan-hach-toan-danh-cho-cac-don-vi-xa-phuong","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huong-dan-hach-toan-danh-cho-cac-don-vi-xa-phuong\/","title":{"rendered":"T\u1ea1o m\u1edbi d\u1eef li\u1ec7u cho c\u00e1c \u0111\u01a1n v\u1ecb X\u00e3\/Ph\u01b0\u1eddng"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb k\u1ebf to\u00e1n x\u00e3, ph\u01b0\u1eddng t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi tr\u00ean Mimosa Online t\u1eeb 01\/07\/2025, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p id=\"buoc-1-thong-tin-don-vi\"><strong>B\u01b0\u1edbc 1: <\/strong>Th\u00f4ng tin \u0111\u01a1n v\u1ecb<\/p>\n<ul>\n<li>Ki\u1ec3m tra l\u1ea1i c\u00e1c th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 ch\u1ec9nh s\u1eeda (n\u1ebfu c\u1ea7n).<\/li>\n<li>Ch\u1ecdn th\u00f4ng tin<strong>\u00a0Thu\u1ed9c ng\u00e0nh, L\u00e0 \u0111\u01a1n v\u1ecb, Ngu\u1ed3n<\/strong>\u00a0theo b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46489\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20.png\" sizes=\"auto, (max-width: 1302px) 100vw, 1302px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20.png 1302w, \/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20-300x74.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20-1024x252.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20-768x189.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20-50x12.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20-60x15.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/5001-20-100x25.png 100w\" alt=\"\" width=\"1302\" height=\"320\" \/><\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<strong>Ch\u01b0\u01a1ng<\/strong>\u00a0<strong>830,\u00a0<\/strong><strong>Lo\u1ea1i 340, Kho\u1ea3n 341.<\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>Ti\u1ebfp t\u1ee5c<\/strong>\u00a0v\u00e0 th\u1ef1c hi\u1ec7n 3 b\u01b0\u1edbc c\u00f2n l\u1ea1i \u0111\u1ec3 t\u1ea1o m\u1edbi d\u1eef li\u1ec7u.\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-47607\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1.png\" sizes=\"auto, (max-width: 1194px) 100vw, 1194px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1.png 1194w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1-300x177.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1-1024x605.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1-768x453.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-04-1-100x59.png 100w\" alt=\"\" width=\"1194\" height=\"705\" \/><\/p>\n<p id=\"buoc-2-khai-bao-thong-tin-du-lieu\"><strong>B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o th\u00f4ng tin d\u1eef li\u1ec7u<\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<strong>Ng\u00e0y h\u1ea1ch to\u00e1n.<\/strong><\/li>\n<li>\n<p>Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh t\u00ean d\u1eef li\u1ec7u l\u00e0 \u201c<strong>D\u1eef li\u1ec7u n\u0103m 2025-TT24<\/strong>\u201c, c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i t\u00ean d\u1eef li\u1ec7u n\u1ebfu c\u1ea7n.<\/p>\n<\/li>\n<li><strong>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/strong>\u00a0m\u1eb7c \u0111\u1ecbnh l\u00e0\u00a0<strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>;\u00a0<strong>\u0110\u1ed3ng ti\u1ec1n h\u1ea1ch to\u00e1n<\/strong>\u00a0m\u1eb7c \u0111\u1ecbnh l\u00e0\u00a0<strong>VN\u0110.<\/strong><\/li>\n<\/ul>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: ch\u1ec9 nh\u1eadp \u0111\u01b0\u1ee3c s\u1ed1 d\u01b0 ban \u0111\u1ea7u t\u00ednh \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y h\u1ea1ch to\u00e1n v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1eeb ng\u00e0y n\u00e0y.<\/em><\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>Ti\u1ebfp t\u1ee5c.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-47503\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01.png\" sizes=\"auto, (max-width: 1197px) 100vw, 1197px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01.png 1197w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01-300x177.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01-1024x604.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01-768x453.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-01-100x59.png 100w\" alt=\"\" width=\"1197\" height=\"706\" \/><\/p>\n<p id=\"buoc-3-tuy-chon-nghiep-vu\"><strong>B\u01b0\u1edbc 3: <\/strong>T\u00f9y ch\u1ecdn nghi\u1ec7p v\u1ee5<\/p>\n<p>\u2013 Ph\u1ea7n m\u1ec1m s\u1ebd c\u0103n c\u1ee9 tr\u00ean\u00a0<strong>Lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb<\/strong>\u00a0theo th\u00f4ng tin ng\u01b0\u1eddi d\u00f9ng \u0111\u00e3 khai b\u00e1o ban \u0111\u1ea7u \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn s\u1eb5n c\u00e1c nghi\u1ec7p v\u1ee5 s\u1eed d\u1ee5ng. Anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i (n\u1ebfu c\u1ea7n).<\/p>\n<p>\u2013 Ch\u1ecdn<strong>\u00a0Nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9<\/strong>\u00a0c\u1ee7a \u0111\u01a1n v\u1ecb (n\u1ebfu c\u1ea7n).<\/p>\n<p>\u2013 T\u00edch ch\u1ecdn c\u00e1c\u00a0<strong>Nghi\u1ec7p v\u1ee5 s\u1eed d\u1ee5ng<\/strong>. C\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean thanh nghi\u1ec7p v\u1ee5 c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh.<\/p>\n<p>\u2013 T\u00edch ch\u1ecdn c\u00e1c\u00a0<strong>Nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<ul>\n<li><strong>Qu\u1ea3n l\u00fd CTMT, d\u1ef1 \u00e1n:<\/strong><\/li>\n<\/ul>\n<ul>\n<li>\n<ul>\n<li>N\u1ebfu t\u00edch ch\u1ecdn th\u00ec hi\u1ec3n th\u1ecb danh m\u1ee5c CTMT, d\u1ef1 \u00e1n v\u00e0 tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u c\u00f3 c\u1ed9t CTMT, d\u1ef1 \u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/li>\n<li>N\u1ebfu t\u00edch ch\u1ecdn\u00a0<strong>K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/strong>\u00a0th\u00ec hi\u1ec3n th\u1ecb nh\u00f3m b\u00e1o c\u00e1o Ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u00ean Danh s\u00e1ch b\u00e1o c\u00e1o, hi\u1ec3n th\u1ecb danh m\u1ee5c C\u01a1 c\u1ea5u v\u1ed1n v\u00e0 c\u1ed9t C\u01a1 c\u1ea5u v\u1ed1n tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Qu\u1ea3n l\u00fd theo nhi\u1ec7m v\u1ee5:<\/strong><\/li>\n<\/ul>\n<ul>\n<li>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh t\u00edch ch\u1ecdn th\u00ec hi\u1ec3n th\u1ecb danh m\u1ee5c\u00a0<strong>Nhi\u1ec7m v\u1ee5<\/strong>\u00a0v\u00e0 tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u c\u00f3 c\u1ed9t\u00a0<strong>Nhi\u1ec7m v\u1ee5<\/strong>\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/li>\n<li>N\u1ebfu t\u00edch ch\u1ecdn<strong>\u00a0Theo d\u00f5i d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao n\u0103m nay<\/strong>\u00a0th\u00ec tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u m\u1eb7c \u0111\u1ecbnh hi\u1ec3n th\u1ecb c\u1ed9t\u00a0<strong>Ngu\u1ed3n<\/strong>\u00a0n\u0103m tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li><strong>Qu\u1ea3n l\u00fd kinh ph\u00ed \u0111\u1ec1 t\u00e0i:\u00a0<\/strong>N\u1ebfu t\u00edch ch\u1ecdn th\u00ec hi\u1ec3n th\u1ecb danh m\u1ee5c\u00a0<strong>\u0110\u1ec1 t\u00e0i<\/strong>\u00a0v\u00e0 tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u c\u00f3 c\u1ed9t\u00a0<strong>\u0110\u1ec1 t\u00e0i<\/strong>\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng<\/strong>: N\u1ebfu t\u00edch ch\u1ecdn th\u00ec hi\u1ec3n th\u1ecb danh m\u1ee5c\u00a0<strong>H\u1ee3p \u0111\u1ed3ng<\/strong>\u00a0v\u00e0 tr\u00ean m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u c\u00f3 c\u1ed9t\u00a0<strong>H\u1ee3p \u0111\u1ed3ng<\/strong>\u00a0\u0111\u1ec3 h\u1ea1ch to\u00e1n.<\/li>\n<li><strong>Theo d\u00f5i t\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng giao th\u00f4ng, th\u1ee7y l\u1ee3i:\u00a0<\/strong>n\u1ebfu t\u00edch ch\u1ecdn th\u00ec trong danh m\u1ee5c\u00a0<strong>H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n<\/strong>\u00a0b\u1ed5 sung th\u00eam c\u00e1c TK thu\u1ed9c T\u00e0i s\u1ea3n h\u1ea1 t\u1ea7ng giao th\u00f4ng, th\u1ee7y l\u1ee3i.\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-47497\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02.png\" sizes=\"auto, (max-width: 1196px) 100vw, 1196px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02.png 1196w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02-300x176.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02-1024x602.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02-768x451.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-02-100x59.png 100w\" alt=\"\" width=\"1196\" height=\"703\" \/><\/p>\n<p id=\"buoc-4-tuy-chon-ket-noi-phan-mem-khac\"><strong>B\u01b0\u1edbc 4: <\/strong>T\u00f9y ch\u1ecdn k\u1ebft n\u1ed1i ph\u1ea7n m\u1ec1m kh\u00e1c<\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn k\u1ebft n\u1ed1i c\u00e1c ph\u1ea7n m\u1ec1m MISA kh\u00e1c.<\/li>\n<li>Nh\u1ea5n\u00a0<strong>Th\u1ef1c hi\u1ec7n<\/strong>\u00a0\u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-47505\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03.png\" sizes=\"auto, (max-width: 1198px) 100vw, 1198px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03.png 1198w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03-300x176.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03-1024x601.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03-768x451.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03-60x35.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/07\/R9-03-100x59.png 100w\" alt=\"\" width=\"1198\" height=\"703\" \/><\/p>\n<ul>\n<li>Sau khi t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n, anh\/ch\u1ecb s\u1ebd l\u00e0m vi\u1ec7c v\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u1eeba kh\u1edfi t\u1ea1o c\u1ee7a \u0111\u01a1n v\u1ecb m\u00e0 anh\/ch\u1ecb \u0111\u00e3 ch\u1ecdn.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh ch\u1ecb k\u1ebf to\u00e1n x\u00e3, ph\u01b0\u1eddng t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi tr\u00ean Mimosa Online t\u1eeb 01\/07\/2025, \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. 2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n B\u01b0\u1edbc 1: Th\u00f4ng tin \u0111\u01a1n v\u1ecb Ki\u1ec3m tra l\u1ea1i c\u00e1c th\u00f4ng tin c\u1ee7a&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[194],"ht-kb-tag":[],"class_list":["post-46447","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-chung"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/46447","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=46447"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/46447\/revisions"}],"predecessor-version":[{"id":62565,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/46447\/revisions\/62565"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=46447"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=46447"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=46447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}