{"id":70821,"date":"2026-01-07T11:56:14","date_gmt":"2026-01-07T04:56:14","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=70821"},"modified":"2026-05-27T09:29:07","modified_gmt":"2026-05-27T02:29:07","slug":"bieu-so-4-quyet-toan-thu-chi-ngan-sach-nha-nuoc-thong-tu-90-2018-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/bieu-so-4-quyet-toan-thu-chi-ngan-sach-nha-nuoc-thong-tu-90-2018-tt-btc\/","title":{"rendered":"Bi\u1ec3u s\u1ed1 4: Quy\u1ebft to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)"},"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 xem v\u00e0 ki\u1ec3m tra Bi\u1ec3u s\u1ed1 4: Quy\u1ebft to\u00e1n thu \u2013 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC) khi th\u1ea5y b\u00e1o c\u00e1o kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u, ho\u1eb7c kh\u00f4ng l\u00ean \u0111\u1ee7, \u0111\u00fang s\u1ed1 li\u1ec7u ph\u00e1t sinh.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/11-1.png\" alt=\"\" width=\"1069\" height=\"754\" \/><\/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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/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 B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o kh\u00e1c\\Bi\u1ec3u s\u1ed1 4: Quy\u1ebft to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/12-1.png\" alt=\"\" width=\"1266\" height=\"662\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn tham s\u1ed1 b\u00e1o c\u00e1o<\/p>\n<ul>\n<li>Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o c\u1ea7n xem<\/li>\n<li>Ch\u1ecdn <strong>\u0111\u01a1n v\u1ecb t\u00ednh<\/strong> c\u1ea7n xem \u0111\u1ebfn <strong>\u0110\u1ed3ng<\/strong> ho\u1eb7c <strong>Tri\u1ec7u \u0111\u1ed3ng<\/strong> (N\u00ean ch\u1ecdn l\u00e0 \u0110\u1ed3ng \u0111\u1ec3 xem s\u1ed1 li\u1ec7u chi ti\u1ebft nh\u1ea5t)<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/13.png\" alt=\"\" width=\"954\" height=\"510\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o<\/strong><\/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. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi ki\u1ec3m tra b\u00e1o c\u00e1o<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e1o c\u00e1o Bi\u1ec3u s\u1ed1 4: Quy\u1ebft to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC) s\u1ebd c\u00f3 s\u1ed1 li\u1ec7u khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 nh\u01b0 sau:\u00a0<\/p>\n<ul>\n<li>Khi c\u00f3 ph\u00e1t sinh thu, chi ph\u00ed l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh \u0111\u00fang theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-thu-phi-le-phi\/\">t\u1ea1i \u0111\u00e2y<\/a>, v\u00e0 th\u1ec3 hi\u1ec7n s\u1ed1 li\u1ec7u chi ti\u1ebft t\u1edbi t\u1eebng kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed (S\u1ed1 li\u1ec7u hi\u1ec3n th\u1ecb \u1edf m\u1ee5c A &#8211; T\u1ed5ng s\u1ed1 thu, chi, n\u1ed9p ng\u00e2n s\u00e1ch ph\u00ed, l\u1ec7 ph\u00ed).<\/li>\n<li>Khi c\u00f3 s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p b\u1eb1ng d\u1ef1 to\u00e1n ho\u1eb7c l\u1ec7nh chi (S\u1ed1 li\u1ec7u l\u00ean M\u1ee5c B.I &#8211; Ngu\u1ed3n ng\u00e2n s\u00e1ch trong n\u01b0\u1edbc): Ph\u1ea7n n\u00e0y ch\u1ec9 th\u1ec3 hi\u1ec7n s\u1ed1 th\u1ef1c chi, nghi\u1ec7p v\u1ee5 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n s\u1ebd ch\u01b0a l\u00ean s\u1ed1 li\u1ec7u ph\u1ea7n n\u00e0y. S\u1ed1 li\u1ec7u th\u1ec3 hi\u1ec7n chi ti\u1ebft t\u1edbi t\u1eebng kho\u1ea3n.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[265],"ht-kb-tag":[],"class_list":["post-70821","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70821","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=70821"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70821\/revisions"}],"predecessor-version":[{"id":77845,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70821\/revisions\/77845"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70821"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70821"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}