{"id":42935,"date":"2025-12-09T08:47:39","date_gmt":"2025-12-09T01:47:39","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=42935"},"modified":"2025-12-31T09:14:10","modified_gmt":"2025-12-31T02:14:10","slug":"toi-muon-nhap-chung-tu-cua-thang-chinh-ly-quyet-toan-thi-lam-the-nao-tren-phan-mem","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/toi-muon-nhap-chung-tu-cua-thang-chinh-ly-quyet-toan-thi-lam-the-nao-tren-phan-mem\/","title":{"rendered":"T\u00f4i mu\u1ed1n nh\u1eadp ch\u1ee9ng t\u1eeb c\u1ee7a th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n th\u00ec l\u00e0m th\u1ebf n\u00e0o tr\u00ean ph\u1ea7n m\u1ec1m?"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadp ch\u1ee9ng t\u1eeb c\u1ee7a th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, gi\u00fap k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5, t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c b\u00e1o c\u00e1o ch\u00ednh x\u00e1c nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n chuy\u1ec3n giao s\u1ed1 li\u1ec7u k\u1ecbp th\u1eddi.<\/p>\n<p>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m m\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<h3><span style=\"font-size: 18pt;\"><strong>2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/span><\/h3>\n<p>&#8211; T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u00ec \u0111\u1ebfn ng\u00e0y 31\/12 v\u1eabn c\u00f2n t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch n\u0103m ch\u01b0a n\u1ed9p h\u1ebft v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi t\u1ed3n t\u1ea1i m\u1ed9t s\u1ed1 kho\u1ea3n chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a n\u0103m ng\u00e2n s\u00e1ch nh\u01b0ng ch\u01b0a t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n v\u1edbi kho b\u1ea1c.<\/p>\n<p>Do \u0111\u00f3, theo quy \u0111\u1ecbnh, \u0111\u01a1n v\u1ecb HCSN \u0111\u01b0\u1ee3c cho ph\u00e9p n\u1ed9p ti\u1ebfp c\u00e1c kho\u1ea3n thu thu\u1ed9c ng\u00e2n s\u00e1ch n\u0103m v\u00e0o NSNN, \u0111\u1ed3ng th\u1eddi quy\u1ebft to\u00e1n ti\u1ebfp c\u00e1c kho\u1ea3n chi thu\u1ed9c ng\u00e2n s\u00e1ch n\u0103m nay cho \u0111\u1ebfn h\u1ebft 31\/01 n\u0103m sau.<\/p>\n<p>&#8211; Th\u1eddi gian t\u1eeb ng\u00e0y 01\/01 n\u0103m sau \u0111\u1ebfn 31\/01 n\u0103m sau \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n (t\u1ee9c l\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfp t\u1ee5c thu chi s\u1eeda ch\u1eefa s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch).<\/p>\n<p>&#8211; K\u1ebft th\u00fac th\u1eddi gian ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u thu chi ng\u00e2n s\u00e1ch s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng k\u1ebft l\u1ea1i \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh c\u1ee7a n\u0103m sau v\u00e0o n\u0103m ng\u00e2n s\u00e1ch tr\u01b0\u1edbc.<\/p>\n<h3 id=\"3-luu-y\"><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p>C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh trong th\u00e1ng ch\u1ec9nh l\u00fd (th\u1eddi gian t\u1eeb ng\u00e0y 01\/01\/N+1 \u0111\u1ebfn ng\u00e0y 31\/01\/ N+1) th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ul>\n<li>Ng\u00e0y h\u1ea1ch to\u00e1n v\u00e0 ng\u00e0y ch\u1ee9ng t\u1eeb l\u00e0 ng\u00e0y th\u1ef1c t\u1ebf ph\u00e1t sinh thu\u1ed9c th\u00e1ng 1 n\u0103m N+1.<\/li>\n<li>T\u00edch v\u00e0o \u00f4\u00a0<strong>Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n TK N\u1ee3, TK C\u00f3 ( phi\u1ebfu thu nh\u1eadp qu\u1ef9, chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o tk ti\u1ec1n g\u1eedi, chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m)<\/li>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n s\u1ebd ch\u01b0a th\u1ea5y \u00f4 t\u00edch ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, khi c\u1ea5t ch\u1ee9ng t\u1eeb r\u00fat sinh ra phi\u1ebfu thu nh\u1eadp qu\u1ef9, ho\u1eb7c chuy\u1ec3n kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng th\u00ec m\u1edbi th\u1ea5y \u00f4 t\u00edch n\u00e0y.<\/li>\n<\/ul>\n<h3><span style=\"font-size: 18pt;\"><strong>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h3>\n<p>V\u00ed d\u1ee5: Ng\u00e0y 10\/01\/2026, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ng\u00e2n s\u00e1ch trong th\u00e1ng ch\u1ec9nh l\u00fd c\u1ea3u n\u0103m 2025<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn <strong>n\u0103m h\u1ea1ch to\u00e1n<\/strong> l\u00e0 n\u0103m <strong>2026<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45769 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/12\/1-1.png\" alt=\"\" width=\"1314\" height=\"337\" srcset=\"\/2025\/wp-content\/uploads\/2025\/12\/1-1.png 1314w, \/2025\/wp-content\/uploads\/2025\/12\/1-1-300x77.png 300w, \/2025\/wp-content\/uploads\/2025\/12\/1-1-1024x263.png 1024w, \/2025\/wp-content\/uploads\/2025\/12\/1-1-768x197.png 768w, \/2025\/wp-content\/uploads\/2025\/12\/1-1-50x13.png 50w, \/2025\/wp-content\/uploads\/2025\/12\/1-1-60x15.png 60w, \/2025\/wp-content\/uploads\/2025\/12\/1-1-100x26.png 100w\" sizes=\"auto, (max-width: 1314px) 100vw, 1314px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Th\u00eam ch\u1ee9ng t\u1eeb v\u00e0 nh\u1eadp th\u00f4ng tin<\/p>\n<ul>\n<li>Nga\u0300y ch\u01b0\u0301ng t\u01b0\u0300, ng\u00e0y h\u1ea1ch to\u00e1n: La\u0300 nga\u0300y th\u01b0\u0323c t\u00ea\u0301 pha\u0301t sinh ch\u01b0\u0301ng t\u01b0\u0300 \u0111o\u0301 nh\u01b0 vi\u0301 du\u0323 l\u00e0 ng\u00e0y 10\/01\/2026.\u00a0<\/li>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb khai b\u00e1o th\u00eam c\u00e1c th\u00f4ng tin: T\u00e0i kho\u1ea3n s\u1ed1, \u0110\u01a1n v\u1ecb nh\u1eadn, Di\u1ec5n gi\u1ea3i, Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n, M\u1ee5c, Ti\u1ec3u m\u1ee5c, S\u1ed1 ti\u1ec1n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45773 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/12\/2-1.png\" alt=\"\" width=\"1089\" height=\"693\" srcset=\"\/2025\/wp-content\/uploads\/2025\/12\/2-1.png 1089w, \/2025\/wp-content\/uploads\/2025\/12\/2-1-300x191.png 300w, \/2025\/wp-content\/uploads\/2025\/12\/2-1-1024x652.png 1024w, \/2025\/wp-content\/uploads\/2025\/12\/2-1-768x489.png 768w, \/2025\/wp-content\/uploads\/2025\/12\/2-1-50x32.png 50w, \/2025\/wp-content\/uploads\/2025\/12\/2-1-60x38.png 60w, \/2025\/wp-content\/uploads\/2025\/12\/2-1-100x64.png 100w\" sizes=\"auto, (max-width: 1089px) 100vw, 1089px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>\u00a0s\u1ebd sinh ch\u1ee9ng t\u1eeb phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n nh\u1eadp qu\u1ef9 ho\u1eb7c chuy\u1ec3n kho\u1ea3n kho b\u1ea1c t\u01b0\u01a1ng \u1ee9ng. T\u00edch ch\u1ecdn \u00f4\u00a0<strong>Ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n<\/strong>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45775 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/12\/3.png\" alt=\"\" width=\"937\" height=\"881\" srcset=\"\/2025\/wp-content\/uploads\/2025\/12\/3.png 937w, \/2025\/wp-content\/uploads\/2025\/12\/3-300x282.png 300w, \/2025\/wp-content\/uploads\/2025\/12\/3-768x722.png 768w, \/2025\/wp-content\/uploads\/2025\/12\/3-50x47.png 50w, \/2025\/wp-content\/uploads\/2025\/12\/3-60x56.png 60w, \/2025\/wp-content\/uploads\/2025\/12\/3-100x94.png 100w\" sizes=\"auto, (max-width: 937px) 100vw, 937px\" \/><\/p>\n<p id=\"buoc-3-nhan-cat\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/p>\n<p>N\u1ebfu ph\u1ea7n m\u1ec1m b\u00e1o c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi th\u00ec nh\u1ea5n\u00a0<strong>C\u00f3<\/strong>\u00a0\u0111\u1ec3 sinh l\u1ea1i h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n ngo\u1ea1i b\u1ea3ng v\u1ec1 t\u00e0i kho\u1ea3n n\u0103m tr\u01b0\u1edbc 008121, 008122, 008111, 008112.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-45777 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/12\/3-1.png\" alt=\"\" width=\"937\" height=\"635\" srcset=\"\/2025\/wp-content\/uploads\/2025\/12\/3-1.png 937w, \/2025\/wp-content\/uploads\/2025\/12\/3-1-300x203.png 300w, \/2025\/wp-content\/uploads\/2025\/12\/3-1-768x520.png 768w, \/2025\/wp-content\/uploads\/2025\/12\/3-1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/12\/3-1-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/12\/3-1-100x68.png 100w\" sizes=\"auto, (max-width: 937px) 100vw, 937px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong><\/em> \u0110\u1ec3 xem b\u00e1o c\u00e1o hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u th\u00e1ng ch\u00ednh l\u00fd quy\u1ebft to\u00e1n, khi m\u1edf b\u00e1o c\u00e1o t\u1ea1i b\u1ea3ng tham s\u1ed1 t\u00edch ch\u1ecdn \u00f4 <strong>Bao g\u1ed3m ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ho\u1eb7c t\u00edch In th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n \u0111\u1ec3 in ri\u00eang th\u00e1ng ch\u1ec9nh l\u00fd<\/strong>. <strong>Ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd<\/strong> s\u1ebd <strong>l\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong> , <strong>b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu<\/strong> ( m\u1eabu s\u1ed1 01a, 02a) <strong>n\u0103m nay<\/strong> v\u00e0 l\u00ean <strong>b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m sau<\/strong>, n\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m nay s\u1ebd kh\u00f4ng bao g\u1ed3m s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb th\u00e1ng ch\u00ednh l\u00fd.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch nh\u1eadp ch\u1ee9ng t\u1eeb c\u1ee7a th\u00e1ng ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n, gi\u00fap k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh \u0111\u00fang nghi\u1ec7p v\u1ee5, t\u1ef1 \u0111\u1ed9ng l\u1ea5y c\u00e1c b\u00e1o c\u00e1o ch\u00ednh x\u00e1c nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c quy\u1ebft to\u00e1n chuy\u1ec3n giao s\u1ed1 li\u1ec7u k\u1ecbp th\u1eddi. N\u1ed9i dung b\u00e0i vi\u1ebft&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-42935","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/51"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42935\/revisions"}],"predecessor-version":[{"id":46063,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42935\/revisions\/46063"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=42935"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=42935"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=42935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}