{"id":72413,"date":"2026-01-27T10:32:29","date_gmt":"2026-01-27T03:32:29","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=72413"},"modified":"2026-02-03T08:08:11","modified_gmt":"2026-02-03T01:08:11","slug":"cap-nhat-nd347-2025-nd-cp-quy-dinh-ve-thu-tuc-hanh-chinh-thuoc-linh-vuc-kho-bac-nha-nuoc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cap-nhat-nd347-2025-nd-cp-quy-dinh-ve-thu-tuc-hanh-chinh-thuoc-linh-vuc-kho-bac-nha-nuoc\/","title":{"rendered":"C\u1eadp nh\u1eadt N\u0110347\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>Ng\u00e0y 29\/12\/2025, ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c thanh to\u00e1n c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean, chi ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia, ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau t\u1eeb ngu\u1ed3n s\u1ef1 nghi\u1ec7p, chi d\u1ef1 tr\u1eef qu\u1ed1c gia t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean, c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i b\u1eb1ng ti\u1ec1n do ph\u00eda Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c t\u1eeb ngu\u1ed3n chi th\u01b0\u1eddng xuy\u00ean.<\/p>\n<p>S\u1ed1 l\u01b0\u1ee3ng bi\u1ec3u m\u1eabu s\u1eeda \u0111\u1ed5i b\u1ed5 sung l\u00e0 34 m\u1eabu, trong \u0111\u00f3 c\u00e1c m\u1eabu th\u01b0\u1eddng xuy\u00ean s\u1eed d\u1ee5ng l\u00e0 22 m\u1eabu.<\/p>\n<h3>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><strong>&#8211; Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R16: <\/strong>Ch\u01b0\u01a1ng tr\u00ecnh \u0111ang \u0111\u00e1p \u1ee9ng c\u00e1c m\u1eabu ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP. Do \u0111\u00f3, b\u1ea1n kh\u00f4ng th\u1ec3 giao d\u1ecbch v\u1edbi kho b\u1ea1c theo bi\u1ec3u m\u1eabu c\u0169.<\/p>\n<p><strong>&#8211; K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R16: <\/strong>Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt v\u00e0 b\u1ed5 sung c\u00e1c m\u1eabu ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o theo Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>C\u00e1c ch\u1ee9ng t\u1eeb c\u1eadp nh\u1eadt theo Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP g\u1ed3m:<\/strong><\/span><\/p>\n<ul>\n<li>M\u1eabu s\u1ed1 02 (C1-02\/NS): Gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>M\u1eabu s\u1ed1 03 (C1-03\/NS): Gi\u1ea5y n\u1ed9p ti\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 thu ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/li>\n<li>M\u1eabu s\u1ed1 08 (C2-05a\/NS): Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed<\/li>\n<li>M\u1eabu s\u1ed1 09 (C2-10\/NS): Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch<\/li>\n<li>M\u1eabu s\u1ed1 13 (C2-02a\/NS): Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (kh\u00f4ng k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/li>\n<li>M\u1eabu s\u1ed1 14 (C2-02b\/NS): Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/li>\n<li>M\u1eabu s\u1ed1 15 (C2-06a\/NS): Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7<\/li>\n<li>M\u1eabu s\u1ed1 17 (C4-02a\/KB): \u1ee6y nhi\u1ec7m chi (kh\u00f4ng k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/li>\n<li>M\u1eabu s\u1ed1 19 (C4-02b\/KB): \u1ee6y nhi\u1ec7m chi (Ngo\u1ea1i t\u1ec7)<\/li>\n<li>M\u1eabu s\u1ed1 18 (C4-02c\/KB): \u1ee6y nhi\u1ec7m chi (k\u00e8m theo n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/li>\n<li>M\u1eabu s\u1ed1 01\/BKNT: B\u1ea3ng k\u00ea n\u1ed9p thu\u1ebf<\/li>\n<li>M\u1eabu s\u1ed1 20: Danh s\u00e1ch thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ee5 h\u01b0\u1edfng<\/li>\n<li>M\u1eabu s\u1ed1 01a-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>M\u1eabu s\u1ed1 01b-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu d\u1ef1 to\u00e1n kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>M\u1eabu s\u1ed1 02a-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>M\u1eabu s\u1ed1 02b-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed ng\u00e2n s\u00e1ch b\u1eb1ng h\u00ecnh th\u1ee9c l\u1ec7nh chi ti\u1ec1n t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/li>\n<li>M\u1eabu s\u1ed1 03-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau<\/li>\n<li>M\u1eabu s\u1ed1 04-SDKP\/\u0110VDT: B\u1ea3ng \u0111\u1ed1i chi\u1ebfu 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 theo h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n<\/li>\n<li>M\u1eabu s\u1ed1 06-\u0110CSDTK\/KBNN: B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>C\u00e1c ch\u1ee9ng t\u1eeb m\u1edbi b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP g\u1ed3m:<\/strong><\/span><\/p>\n<ul>\n<li><strong>M\u1eabu s\u1ed1 05: Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1):<\/strong> In t\u1ea1i ch\u1ee9ng t\u1eeb Thu ti\u1ec1n g\u1eedi, Phi\u1ebfu thu.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-72423\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42.jpg\" alt=\"\" width=\"1343\" height=\"709\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42.jpg 1343w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42-300x158.jpg 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42-1024x541.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42-768x405.jpg 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42-50x26.jpg 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42-60x32.jpg 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-42-100x53.jpg 100w\" sizes=\"auto, (max-width: 1343px) 100vw, 1343px\" \/><\/p>\n<ul>\n<li><strong>M\u1eabu s\u1ed1 11 (C2-08\/NS): Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/strong> In t\u1ea1i B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n, B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-72425\" src=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43.jpg\" alt=\"\" width=\"1343\" height=\"709\" srcset=\"\/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43.jpg 1343w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43-300x158.jpg 300w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43-1024x541.jpg 1024w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43-768x405.jpg 768w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43-50x26.jpg 50w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43-60x32.jpg 60w, \/ke-toan\/wp-content\/uploads\/2026\/01\/R16-43-100x53.jpg 100w\" sizes=\"auto, (max-width: 1343px) 100vw, 1343px\" \/><\/p>\n<p><span style=\"font-size: 14pt;\"><em>&gt;&gt;&gt; Xem h\u01b0\u1edbng d\u1eabn n\u1ed9p ch\u1ee9ng t\u1eeb theo N\u0110347\/2025\/N\u0110-CP (kh\u00f4ng s\u1eed d\u1ee5ng Kho b\u1ea1c \u0111i\u1ec7n t\u1eed) <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-nop-cac-mau-chung-tu-theo-quy-dinh-mau-bieu-moi-cho-nam-ngan-sach-2026\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan Ng\u00e0y 29\/12\/2025, ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 347\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m: th\u1ee7 t\u1ee5c n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua Kho b\u1ea1c&#8230;<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[929],"ht-kb-tag":[],"class_list":["post-72413","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r16"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72413","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=72413"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72413\/revisions"}],"predecessor-version":[{"id":72863,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/72413\/revisions\/72863"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=72413"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=72413"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=72413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}