{"id":77829,"date":"2026-05-27T08:50:19","date_gmt":"2026-05-27T01:50:19","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77829"},"modified":"2026-06-09T08:34:27","modified_gmt":"2026-06-09T01:34:27","slug":"lam-the-nao-de-in-cac-bieu-cong-khai-du-toan-thu-chi-ngan-sach-theo-thong-tu-26-2026-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-in-cac-bieu-cong-khai-du-toan-thu-chi-ngan-sach-theo-thong-tu-26-2026-tt-btc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 in c\u00e1c bi\u1ec3u c\u00f4ng khai d\u1ef1 to\u00e1n thu chi ng\u00e2n s\u00e1ch theo Th\u00f4ng t\u01b0 26\/2026\/TT-BTC?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch in c\u00e1c Bi\u1ec3u m\u1eabu c\u00f4ng khai d\u1ef1 to\u00e1n thu chi theo quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/strong> nh\u1eb1m m\u1ee5c \u0111\u00edch c\u00f4ng khai d\u1ef1 to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh<\/p>\n<p>C\u00e1c m\u1eabu bi\u1ec3u c\u00f4ng khai tr\u00ean ph\u1ea7n m\u1ec1m:<\/p>\n<div class=\"report-detail-item\">\n<div class=\"item d-flex\">\n<div class=\"report-name flex-1\"><strong>M\u1eabu bi\u1ec3u s\u1ed1 74:<\/strong> D\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 26\/2026\/TT-BTC)<\/div>\n<div>\u00a0<\/div>\n<div class=\"report-name flex-1\"><strong>M\u1eabu bi\u1ec3u s\u1ed1 75:<\/strong> C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 26\/2026\/TT-BTC)<\/div>\n<\/div>\n<\/div>\n<div class=\"report-detail-item\">\n<div class=\"item d-flex\">\n<div>\u00a0<\/div>\n<h3>2. L\u01b0u \u00fd<\/h3>\n<p>Ng\u00e0y 25\/3\/2026, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-chinh-nha-nuoc\/Thong-tu-26-2026-TT-BTC-huong-dan-Nghi-dinh-73-2026-ND-CP-huong-dan-Luat-Ngan-sach-699115.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <strong>Ngh\u1ecb \u0111\u1ecbnh 73\/206\/N\u0110-CP<\/strong> ng\u00e0y 10\/3\/2026 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n<p>Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m ng\u00e2n s\u00e1ch 2026, v\u00ec v\u1eady n\u1ebfu anh\/ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n in c\u00e1c bi\u1ec3u m\u1eabu c\u00f4ng khai theo <strong>TT 26\/2026\/TT-BTC<\/strong><\/p>\n<p>Tuy nhi\u00ean, hi\u1ec7n ph\u1ea7n m\u1ec1m \u0111ang h\u1ed7 tr\u1ee3 <strong>M\u1eabu bi\u1ec3u s\u1ed1 74, M\u1eabu bi\u1ec3u s\u1ed1 75<\/strong> c\u00f2n <strong>M\u1eabu bi\u1ec3u s\u1ed1 76<\/strong> th\u00ec anh\/ch\u1ecb t\u1ea1m th\u1eddi t\u1ea3i file excel <a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/11-emk_7LRY4K9LVIw3LXusGrzzlImDYp\/edit?gid=113295782#gid=113295782\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>\u00a0b\u1eb1ng c\u00e1ch v\u00e0o\u00a0<b data-path-to-node=\"8,1\" data-index-in-node=\"72\">T\u1ec7p -&gt;T\u1ea3i xu\u1ed1ng -&gt;\u00a0<strong class=\"Yjhzub\" data-processed=\"true\">Microsoft Excel<\/strong><\/b>\u00a0\u0111\u1ec3 l\u1ea5y m\u1eabu Excel nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/p>\n<h3 class=\"report-name flex-1\">3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/CK1.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn m\u1eabu b\u00e1o c\u00e1o v\u00e0 tham s\u1ed1 t\u01b0\u01a1ng \u1ee9ng<\/p>\n<p><strong>1. 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><\/p>\n<p>Bi\u1ec3u n\u00e0y ch\u1ec9 in theo n\u0103m, kh\u00f4ng in theo th\u00e1ng ho\u1eb7c qu\u00fd<\/p>\n<ul>\n<li data-section-id=\"1uk91mf\" data-start=\"21\" data-end=\"38\">Ch\u1ecdn <strong>N\u0103m, Ch\u01b0\u01a1ng<\/strong> t\u01b0\u01a1ng \u1ee9ng<\/li>\n<li data-section-id=\"103cc79\" data-start=\"59\" data-end=\"84\"><strong data-start=\"61\" data-end=\"77\">\u0110\u01a1n v\u1ecb t\u00ednh:<\/strong> \u0110\u1ed3ng Ho\u1eb7c Tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li data-section-id=\"1q0y7gv\" data-start=\"86\" data-end=\"173\"><strong data-start=\"88\" data-end=\"107\">S\u1ed1 d\u1ef1 to\u00e1n n\u0103m:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u25cb <strong>L\u1ea5y theo quy\u1ebft \u0111\u1ecbnh giao:<\/strong> ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y theo s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c nh\u1eadp \u1edf giao di\u1ec7n <strong>Kho b\u1ea1c\\Nh\u1eadp d\u1ef1 to\u00e1n<\/strong><br data-start=\"138\" data-end=\"141\" \/><br \/>\n\u25cb <strong>L\u1ea5y theo th\u1ef1c t\u1ebf ph\u00e1t sinh:<\/strong> ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 nh\u1eadp \u1edf <strong>Kho b\u1ea1c\\Nh\u1eadn d\u1ef1 to\u00e1n<\/strong> \u0111\u1ea7u n\u0103m ho\u1eb7c b\u1ed5 sung<\/p>\n<ul>\n<li data-section-id=\"g113fu\" data-start=\"175\" data-end=\"216\"><strong data-start=\"177\" data-end=\"205\">Quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n:<\/strong> T\u1ed5ng h\u1ee3p ho\u1eb7c T\u1ea5t c\u1ea3<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/CK2.png\" \/><\/p>\n<div class=\"report-name flex-1\"><strong>2. M\u1eabu bi\u1ec3u s\u1ed1 75: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 26\/2026\/TT-BTC)<\/strong><\/div>\n<div>\u00a0<\/div>\n<ul>\n<li class=\"report-name flex-1\"><strong data-start=\"23\" data-end=\"41\">N\u0103m ng\u00e2n s\u00e1ch:<\/strong>\u00a0<\/li>\n<\/ul>\n<div>\n<ul data-start=\"21\" data-end=\"361\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"103cc79\" data-start=\"49\" data-end=\"74\"><strong data-start=\"51\" data-end=\"67\">\u0110\u01a1n v\u1ecb t\u00ednh:<\/strong> \u0110\u1ed3ng ho\u1eb7c Tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li data-section-id=\"103cc79\" data-start=\"49\" data-end=\"74\"><strong data-start=\"78\" data-end=\"98\">Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o:<\/strong> c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn theo th\u00e1ng ho\u1eb7c theo qu\u00fd, t\u1eeb ng\u00e0y \u0111\u1ebfn ng\u00e0y<\/li>\n<li data-section-id=\"103cc79\" data-start=\"49\" data-end=\"74\">\u00a0S\u1ed1 d\u1ef1 to\u00e1n n\u0103m l\u1ea5y theo th\u1ef1c t\u1ebf ph\u00e1t sinh: T\u00edch v\u00e0o \u00f4 n\u00e0y ngh\u0129a l\u00e0 l\u1ea5y s\u1ed1 li\u1ec7u v\u00e0o c\u1ed9t D\u1ef1 to\u00e1n theo ch\u1ee9ng t\u1eeb Nh\u1eadn d\u1ef1 to\u00e1n ho\u1eb7c b\u1ecf t\u00edch n\u1ebfu l\u1ea5y \u1edf ch\u1ee9ng t\u1eeb trong ph\u1ea7n Nh\u1eadp d\u1ef1 to\u00e1n<\/li>\n<li data-section-id=\"he1s8p\" data-start=\"262\" data-end=\"281\">Ch\u1ecdn<strong data-start=\"264\" data-end=\"275\"> Ch\u01b0\u01a1ng, Kho\u1ea3n<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/CK3.png\" \/><\/p>\n<p><span style=\"color: #800000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> N\u1ebfu in b\u00e1o c\u00e1o kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u c\u1ed9t d\u1ef1 to\u00e1n th\u00ec anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/mau-bieu-so-75-cong-khai-thuc-hien-du-toan-thu-chi-ngan-sach-thong-tu-26-2026-tt-btc-khong-hien-thi-so-lieu-cot-du-toan-nam-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div>\n<\/div>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Xem b\u00e1o c\u00e1o<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch in c\u00e1c Bi\u1ec3u m\u1eabu c\u00f4ng khai d\u1ef1 to\u00e1n thu chi theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 26\/2026\/TT-BTC nh\u1eb1m m\u1ee5c \u0111\u00edch c\u00f4ng khai d\u1ef1 to\u00e1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh C\u00e1c m\u1eabu bi\u1ec3u c\u00f4ng khai tr\u00ean&#8230;<\/p>\n","protected":false},"author":95,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[265],"ht-kb-tag":[],"class_list":["post-77829","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\/77829","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\/95"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77829"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77829\/revisions"}],"predecessor-version":[{"id":77983,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77829\/revisions\/77983"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77829"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77829"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}