{"id":77809,"date":"2026-05-27T08:42:07","date_gmt":"2026-05-27T01:42:07","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77809"},"modified":"2026-05-27T09:31:06","modified_gmt":"2026-05-27T02:31:06","slug":"mau-bieu-so-74-du-toan-thu-chi-ngan-sach-nha-nuoc-thong-tu-26-2026-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/mau-bieu-so-74-du-toan-thu-chi-ngan-sach-nha-nuoc-thong-tu-26-2026-tt-btc\/","title":{"rendered":"M\u1eabu bi\u1ec3u s\u1ed1 74 D\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 26\/2026\/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 cung c\u1ea5p nguy\u00ean nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p in\u00a0<strong>M\u1eabu bi\u1ec3u s\u1ed1 74 D\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 26\/2026\/TT-BTC)<\/strong>, b\u00e1o c\u00e1o kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u<b>.\u00a0<\/b>Qua \u0111\u00f3 gi\u00fap k\u1ebf to\u00e1n c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o ch\u00ednh x\u00e1c, \u0111\u1ea3m b\u1ea3o c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i, k\u1ecbp th\u1eddi.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/B74.1.png\" \/><\/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\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n:<\/strong>\u00a0Khi in b\u00e1o c\u00e1o, kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u<strong>\u00a0<\/strong>l\u00e0 do anh\/ch\u1ecb\u00a0<strong>ch\u01b0a\u00a0t\u00edch ch\u1ecdn<\/strong>\u00a0\u201cS\u1ed1 d\u1ef1 to\u00e1n n\u0103m l\u1ea5y theo th\u1ef1c t\u1ebf ph\u00e1t sinh\u201d trong ph\u1ea7n tham s\u1ed1 b\u00e1o c\u00e1o.<\/p>\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong>Khi xem b\u00e1o c\u00e1o t\u1ea1i ph\u1ea7n tham s\u1ed1\u00a0<strong>t\u00edch ch\u1ecdn \u201cS\u1ed1 d\u1ef1 to\u00e1n n\u0103m l\u1ea5y theo th\u1ef1c t\u1ebf ph\u00e1t sinh\u201d\u00a0<\/strong>th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<strong>Nh\u1eadn d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/11\/5-6.png\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0<em>Khi xem theo c\u00e1ch n\u00e0y th\u00ec ch\u1ec9 hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u trong\u00a0<strong>ph\u1ea7n B \u2013 D\u1ef1 to\u00e1n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u00a0<\/strong>N\u1ebfu mu\u1ed1n hi\u1ec3n th\u1ecb c\u1ea3 s\u1ed1 li\u1ec7u trong\u00a0<strong>ph\u1ea7n A- T\u1ed5ng s\u1ed1 thu, chi, n\u1ed9p ng\u00e2n s\u00e1ch ph\u00ed, l\u1ec7 ph\u00ed<\/strong>\u00a0th\u00ec anh\/ch\u1ecb\u00a0<strong>nh\u1eadp d\u1ef1 to\u00e1n<\/strong>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nhap-du-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y \u00a0<\/a>v\u00e0 khi in trong ph\u1ea7n tham s\u1ed1 b\u00e1o c\u00e1o\u00a0<strong>\u00a0t\u00edch S\u1ed1 d\u1ef1 to\u00e1n\u00a0 \u201cL\u1ea5y theo quy\u1ebft \u0111\u1ecbnh giao\u201d<\/strong><\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":91,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[265],"ht-kb-tag":[],"class_list":["post-77809","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\/77809","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\/91"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77809"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77809\/revisions"}],"predecessor-version":[{"id":77849,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77809\/revisions\/77849"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77809"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77809"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}