{"id":50103,"date":"2025-08-21T14:41:12","date_gmt":"2025-08-21T07:41:12","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=50103"},"modified":"2026-02-10T07:55:19","modified_gmt":"2026-02-10T00:55:19","slug":"toi-muon-in-mau-so-04-sdkp-dvdt-tinh-hinh-thuc-hien-du-toan-cac-nhiem-vu-duoc-chuyen-nguon-sang-nam-sau-nghi-dinh-11-2020-nd-cp-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-muon-in-mau-so-04-sdkp-dvdt-tinh-hinh-thuc-hien-du-toan-cac-nhiem-vu-duoc-chuyen-nguon-sang-nam-sau-nghi-dinh-11-2020-nd-cp-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n in m\u1eabu s\u1ed1 20f (m\u1eabu s\u1ed1 04) -Ti\u0300nh hi\u0300nh th\u01b0\u0323c hi\u00ea\u0323n d\u01b0\u0323 toa\u0301n ca\u0301c nhi\u00ea\u0323m vu\u0323 \u0111\u01b0\u01a1\u0323c chuy\u00ea\u0309n ngu\u00f4\u0300n sang n\u0103m sau th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<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<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch in m\u1eabu chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed sang n\u0103m sau <strong>M\u00e2\u0303u s\u00f4\u0301 04 (k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 20f)<\/strong> &#8211; Ti\u0300nh hi\u0300nh th\u01b0\u0323c hi\u00ea\u0323n d\u01b0\u0323 toa\u0301n ca\u0301c nhi\u00ea\u0323m vu\u0323 \u0111\u01b0\u01a1\u0323c chuy\u00ea\u0309n ngu\u00f4\u0300n sang n\u0103m sau \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi kho b\u1ea1c.<\/p>\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<h3>2. Quy \u0111\u1ecbnh chuy\u1ec3n ngu\u1ed3n theo Lu\u1eadt Ng\u00e2n s\u00e1ch<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 2015 v\u1ec1 x\u1eed l\u00fd thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cu\u1ed1i n\u0103m nh\u01b0 sau:<\/p>\n<p>X\u1eed l\u00fd thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cu\u1ed1i n\u0103m<br \/>\n1. K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch, c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn thu, chi ng\u00e2n s\u00e1ch th\u1ef1c hi\u1ec7n kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<br \/>\n2. Th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 01 n\u0103m sau.<br \/>\n3. C\u00e1c kho\u1ea3n d\u1ef1 to\u00e1n chi, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n b\u1ed5 sung trong n\u0103m, \u0111\u1ebfn h\u1ebft n\u0103m ng\u00e2n s\u00e1ch, k\u1ec3 c\u1ea3 th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ho\u1eb7c ch\u01b0a chi h\u1ebft ph\u1ea3i h\u1ee7y b\u1ecf, tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n chi \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau \u0111\u1ec3 th\u1ef1c hi\u1ec7n v\u00e0 h\u1ea1ch to\u00e1n quy\u1ebft to\u00e1n v\u00e0o ng\u00e2n s\u00e1ch n\u0103m sau:<br \/>\na) <strong>Chi \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n th\u1ef1c hi\u1ec7n chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 c\u00f4ng;<br \/>\nb) <strong>Chi mua s\u1eafm trang thi\u1ebft b\u1ecb \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, h\u1ee3p \u0111\u1ed3ng<\/strong> mua s\u1eafm trang thi\u1ebft b\u1ecb k\u00fd tr\u01b0\u1edbc ng\u00e0y 31 th\u00e1ng 12 n\u0103m th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n;<br \/>\nc) <strong>Ngu\u1ed3n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/strong>;<br \/>\nd) <strong>Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7<\/strong> c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc;<br \/>\n\u0111) <strong>C\u00e1c kho\u1ea3n d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30 th\u00e1ng 9<\/strong> n\u0103m th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n;<br \/>\ne) Kinh ph\u00ed nghi\u00ean c\u1ee9u khoa h\u1ecdc.<br \/>\n4. C\u00e1c kho\u1ea3n t\u0103ng thu, ti\u1ebft ki\u1ec7m chi \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 59 c\u1ee7a Lu\u1eadt n\u00e0y, tr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh s\u1eed d\u1ee5ng v\u00e0o n\u0103m sau th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang ng\u00e2n s\u00e1ch n\u0103m sau \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<br \/>\n5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c chuy\u1ec3n ngu\u1ed3n sang ng\u00e2n s\u00e1ch n\u0103m sau.<\/p>\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<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o<\/strong>\\<strong>B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c<\/strong>\\T\u00edch \u0111\u00fap v\u00e0o d\u00f2ng <strong>M\u1eabu s\u1ed1 04-SDKP\/\u0110VDT: T\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n c\u1ee7a c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-50109 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1.png\" alt=\"\" width=\"1296\" height=\"701\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1.png 1296w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1-300x162.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1-1024x554.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1-768x415.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/2025-08-21_14-07-32-1-100x54.png 100w\" sizes=\"auto, (max-width: 1296px) 100vw, 1296px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o:\u00a0<\/p>\n<ul>\n<li>Ch\u1ecdn\u00a0<strong>N\u0103m<\/strong>\u00a0in b\u00e1o c\u00e1o.<\/li>\n<li>Ch\u1ecdn\u00a0<strong>Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n, C\u1ea5p ph\u00e1t<\/strong>.<\/li>\n<li>T\u00edch ch\u1ecdn\u00a0<strong>Hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 d\u1ef1 to\u00e1n kh\u00f4ng bao g\u1ed3m s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n<\/strong>\u00a0(n\u1ebfu c\u1ea7n).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-73183 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/02\/DVC33.png\" alt=\"\" width=\"660\" height=\"590\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/02\/DVC33.png 660w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC33-300x268.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC33-50x45.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC33-60x54.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC33-100x89.png 100w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong>. Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 li\u1ec7u \u0111\u1ebfn th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n (t\u1eeb 01\/01 n\u0103m nay \u0111\u1ebfn 31\/01 n\u0103m sau).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-73185 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34.png\" alt=\"\" width=\"1922\" height=\"820\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34.png 1922w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-300x128.png 300w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-1024x437.png 1024w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-768x328.png 768w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-1536x655.png 1536w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2026\/02\/DVC34-100x43.png 100w\" sizes=\"auto, (max-width: 1922px) 100vw, 1922px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 4: N\u1ed9p m\u1eabu chuy\u1ec3n ngu\u1ed3n 20f (m\u1eabu s\u1ed1 04) cho KBNN<\/b><\/p>\n<p><strong> M\u00e2\u0303u s\u00f4\u0301 04-SDKP\/\u0110VDT <\/strong>ch\u01b0a \u0111\u00e1p \u1ee9ng xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp v\u00e0o trang <a href=\"https:\/\/dvc.vst.mof.gov.vn\/\" target=\"_blank\" rel=\"noopener\">dvc.vst.mof.gov.vn<\/a> . \u0110\u1ec3 n\u1ed9p \u0111\u01b0\u1ee3c m\u1eabu n\u00e0y<strong>, <\/strong>b\u1ea1n th\u1ef1c hi\u1ec7n 1 trong 2 c\u00e1ch sau :<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>C\u00e1ch 1:<\/strong><\/span> Th\u00eam \u0111\u1ed1i chi\u1ebfu v\u00e0 nh\u1eadp tay s\u1ed1 li\u1ec7u tr\u00ean trang <a href=\"https:\/\/dvc.vst.mof.gov.vn\/\" target=\"_blank\" rel=\"noopener\">dvc.vst.mof.gov.vn<\/a>. xem chi ti\u1ebft <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-lap-mau-so-04-sdkp-dvdt-tinh-hinh-thuc-hien-du-toan-cua-cac-nhiem-vu-duoc-chuyen-nguon-sang-nam-sau-tren-dvc-kho-bac-nha-nuoc\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><b data-path-to-node=\"14,0\" data-index-in-node=\"0\">L\u01b0u \u00fd v\u1ec1 ch\u1ecdn ngu\u1ed3n tr\u00ean DVC:<\/b> C\u0103n c\u1ee9 theo h\u01b0\u1edbng d\u1eabn chuy\u1ec3n ngu\u1ed3n \u1edf tr\u00ean th\u00ec khi th\u1ef1c hi\u1ec7n tr\u00ean DVC, h\u1ec7 th\u1ed1ng ch\u1ec9 hi\u1ec3n th\u1ecb c\u00e1c ngu\u1ed3n \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n ngu\u1ed3n theo quy \u0111\u1ecbnh (nh\u01b0 13, 14, 15 ho\u1eb7c ngu\u1ed3n 12 c\u00f3 CTMT, d\u1ef1 \u00e1n). <b data-path-to-node=\"14,0\" data-index-in-node=\"167\">\u0110\u1ed1i v\u1edbi ngu\u1ed3n 12 &#8211; ngu\u1ed3n chi kh\u00f4ng th\u01b0\u1eddng xuy\u00ean (kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7)<\/b>, n\u1ebfu kh\u00f4ng c\u00f3 CTMT ho\u1eb7c d\u1ef1 \u00e1n \u0111i k\u00e8m, theo quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n v\u00e0 do \u0111\u00f3 s\u1ebd kh\u00f4ng c\u00f3 ngu\u1ed3n n\u00e0y \u0111\u1ec3 ch\u1ecdn tr\u00ean DVC.<\/p>\n<p><span style=\"font-size: 14pt;\"><strong>C\u00e1ch 2:<\/strong> <\/span>G\u1eedi \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m th\u00f4ng qua Kho b\u1ea1c \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-gui-bao-cao-doi-chieu-truc-tiep-tren-phan-he-kho-bac-dien-tu-tu-phan-mem-misa-mimosa-online-sang-dvc-kbnn\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 5: H\u1ea1ch to\u00e1n chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau<\/strong><\/p>\n<p>V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\Nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> h\u1ea1ch to\u00e1n <strong>ngu\u1ed3n<\/strong> <strong>giao t\u1ef1 ch\u1ee7 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n sang n\u0103m sau:\u00a0<\/strong><\/p>\n<p>N\u1ee3 TK 421\/C\u00f3 TK 4688 ch\u1ecdn ngu\u1ed3n giao t\u1ef1 ch\u1ee7 t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":29,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[118],"ht-kb-tag":[889,261],"class_list":["post-50103","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-doi-chieu-kho-bac","ht_kb_tag-04-sdkp","ht_kb_tag-chuyen-nguon"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50103","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\/29"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50103"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50103\/revisions"}],"predecessor-version":[{"id":73187,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50103\/revisions\/73187"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50103"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50103"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}