{"id":43113,"date":"2025-08-14T14:13:02","date_gmt":"2025-08-14T07:13:02","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=43113"},"modified":"2026-08-26T08:25:11","modified_gmt":"2026-08-26T01:25:11","slug":"lam-the-nao-theo-doi-tiet-kiem-chi-10-nam-2026-theo-nghi-quyet-so-135-nq-cp-nguon-28-cot-du-toan-giu-lai-cot-8-tren-bao-cao-mau-so-26-mau-so-01a","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-theo-doi-tiet-kiem-chi-10-nam-2026-theo-nghi-quyet-so-135-nq-cp-nguon-28-cot-du-toan-giu-lai-cot-8-tren-bao-cao-mau-so-26-mau-so-01a\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o theo d\u00f5i ti\u1ebft ki\u1ec7m chi 10% ngu\u1ed3n 28 c\u1ed9t d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (C\u1ed9t 8) tr\u00ean b\u00e1o c\u00e1o M\u1eabu s\u1ed1 26 (m\u1eabu s\u1ed1 01a) ?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/strong><\/span><\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp, nh\u1eadp v\u00e0 theo d\u00f5i ti\u1ebft ki\u1ec7m (TK) chi th\u01b0\u1eddng xuy\u00ean 10% t\u1ea1i c\u1ed9t D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (c\u1ed9t 8) tr\u00ean B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu Kho b\u1ea1c M\u1eabu s\u1ed1 26 (01a-SDKP\/\u0110VDT)\u00a0<\/strong>theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 347\/2025<\/strong>, tr\u01b0\u1edbc \u0111\u00e2y l\u00e0\u00a0M\u1eabu s\u1ed1 20a theo Ngh\u1ecb \u0111\u1ecbnh 11\/2020.<\/strong><\/p>\n
L\u01b0u \u00fd:\u00a0<\/strong><\/p>\n
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Nguy\u00ean t\u1eafc nh\u1eadp ti\u1ebft ki\u1ec7m (TK) chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2026 \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 135\/2026\/NQ-CP (NQ 135) <\/strong>chi ti\u1ebft tham kh\u1ea3o\u00a0t\u1ea1i \u0111\u00e2y:<\/a><\/li>\n<\/ul>\n
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\u00a0Ti\u1ebft ki\u1ec7m 10%<\/strong> chi th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c giao \u0111\u1ea7u n\u0103m 2026 v\u00e0 ngu\u1ed3n thu ph\u00ed \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i, sau khi lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ebft ki\u1ec7m<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n
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Sau \u0111\u00f3, ph\u1ea7n ng\u00e2n s\u00e1ch c\u00f2n l\u1ea1i ti\u1ebfp t\u1ee5c tri\u1ec7t \u0111\u1ec3 ti\u1ebft ki\u1ec7m<\/strong>, ph\u1ea5n \u0111\u1ea5u ti\u1ebft ki\u1ec7m th\u00eam tr\u00ean 5%<\/strong>, trong \u0111\u00f3 \u0111\u1eb7c bi\u1ec7t nh\u1eafm v\u00e0o h\u1ed9i ngh\u1ecb, h\u1ed9i th\u1ea3o, \u0111i c\u00f4ng t\u00e1c trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc<\/strong><\/li>\n<\/ul>\n<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n ti\u1ebft ki\u1ec7m t\u1eeb ngu\u1ed3n 12, 13 sang ngu\u1ed3n 28 anh\/ch\u1ecb l\u00e0m t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/li>\n<\/ul>\n
2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h3>\n
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<\/span><\/p>\n
B\u01b0\u1edbc 1: Khai b\u00e1o danh m\u1ee5c Ngu\u1ed3n<\/h4>\n
<\/div>
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<\/b>1.<\/strong> Va\u0300o Danh mu\u0323c\\Mu\u0323c lu\u0323c ng\u00e2n sa\u0301ch\\Ngu\u00f4\u0300n kinh phi\u0301<\/strong>. Nh\u00e2\u0301n\u00a0Th\u00eam<\/strong>.<\/p>\n
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2.<\/strong> C\u0103n c\u01b0\u0301 va\u0300o ngu\u1ed3n ti\u1ebft ki\u1ec7m s\u1eed d\u1ee5ng thu\u1ed9c ngu\u1ed3n Trung \u01b0\u01a1ng, Ti\u0309nh, X\u00e3 \u21d2 nh\u1ea5n chu\u1ed9t va\u0300o ngu\u00f4\u0300n cha<\/strong> \u0111\u00ea\u0309 th\u00eam m\u01a1\u0301i.<\/p>\n
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3.<\/strong> Khai b\u00e1o chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed 28:\u00a0<\/p>\n
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Ma\u0303 ngu\u00f4\u0300n kinh ph\u00ed:<\/strong>\u00a0l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 v\u00e0 \u0111\u01b0\u01a1\u0323c b\u0103\u0301t \u0111\u00e2\u0300u v\u01a1\u0301i ky\u0301 t\u01b0\u0323 ngu\u00f4\u0300n cha\u00a0(Vi\u0301 du\u0323 Trung \u01b0\u01a1ng la\u0300 1, Ti\u0309nh la\u0300 2, X\u00e3 la\u0300 3,\u2026)<\/em><\/li>\n
T\u00ean ngu\u1ed3n kinh ph\u00ed: \u0110\u1eb7t t\u00ean v\u00ed d\u1ee5 l\u00e0\u00a0Ngu\u1ed3n ti\u1ebft ki\u1ec7m chi<\/strong><\/li>\n
Ti\u0301nh ch\u00e2\u0301t ngu\u00f4\u0300n:<\/strong>\u00a0cho\u0323n m\u00e3 t\u00ednh ch\u1ea5t l\u00e0\u00a028<\/strong><\/li>\n
M\u00e3 s\u1ed1 c\u1ea5p NS:<\/strong>\u00a0m\u1eb7c \u0111\u1ecbnh theo m\u00e3 c\u1ea5p ngu\u1ed3n cha. N\u1ebfu l\u00e0 Ng\u00e2n s\u00e1ch x\u00e3 th\u00ec s\u1eeda v\u1ec1 4, Ng\u00e2n s\u00e1ch T\u1ec9nh s\u1eeda v\u1ec1 2, Ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng s\u1eeda v\u1ec1 1.<\/li>\n<\/ul>\n
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L\u01b0u \u00fd:<\/strong><\/p>\n
Ph\u1ea7n m\u1ec1m \u0111\u00e3 m\u1eb7c \u0111\u1ecbnh s\u1eb5n trong danh m\u1ee5c t\u00ednh ch\u1ea5t 28 – Kinh ph\u00ed gi\u1eef l\u1ea1i. N\u1ebfu ch\u01b0a c\u00f3 th\u00ec anh\/ch\u1ecb khai b\u00e1o theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n
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Va\u0300o Danh mu\u0323c\\Mu\u0323c lu\u0323c ng\u00e2n sa\u0301ch\\<\/strong>T\u00ednh ch\u00e2\u0301t ngu\u00f4\u0300n kinh ph\u00ed
\n<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Nh\u1eadp th\u00f4ng tin chi ti\u1ebft m\u00e3 t\u00ednh ch\u1ea5t l\u00e0 28<\/strong>, T\u00ean t\u00ednh ch\u1ea5t l\u00e0 Kinh ph\u00ed gi\u1eef l\u1ea1i<\/b><\/li>\n
Ch\u1ecdn Lo\u1ea1i t\u00ednh ch\u1ea5t<\/strong> t\u01b0\u01a1ng \u1ee9ng<\/li>\n
T\u00edch\u00a0C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 2: L\u1eadp ch\u1ee9ng t\u1eeb D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i ngu\u1ed3n ti\u1ebft ki\u1ec7m (TK) hi\u1ec3n th\u1ecb l\u00ean c\u1ed9t 8<\/h4>\n
<\/div>
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Va\u0300o menu Nghi\u1ec7p v\u1ee5<\/strong>, ch\u1ecdn Kho b\u1ea1c\\D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i<\/strong>.<\/li>\n<\/ol>\n
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2. Nh\u1ea5n Th\u00eam<\/strong>.<\/p>\n
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3. Khai ba\u0301o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i<\/strong>.<\/p>\n
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T\u1ea1i ph\u1ea7n Th\u00f4ng tin chung: nh\u1eadp\u00a0Ng\u00e0y quy\u1ebft \u0111\u1ecbnh<\/strong>,\u00a0S\u1ed1 quy\u1ebft \u0111\u1ecbnh<\/strong>,\u00a0Ch\u01b0\u01a1ng<\/strong>,\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: Ngu\u1ed3n, M\u1ee5c<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>,\u00a0CTMT<\/strong>,\u00a0d\u1ef1 \u00e1n<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n
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L\u01b0u \u00fd:<\/strong> Anh\/ch\u1ecb ch\u1ecdn M\u1ee5c ph\u00f9 h\u1ee3p<\/strong>. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c, c\u00f3 th\u1ec3 ch\u1ecdn m\u1ee5c b\u1ea5t k\u1ef3 (v\u00ed d\u1ee5: 7950)<\/strong>. Vi\u1ec7c l\u1ef1a ch\u1ecdn n\u00e0y kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o<\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n
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4. Nh\u1ea5n\u00a0C\u1ea5t\u00a0<\/strong>v\u00e0 in\u00a0B\u00e1o c\u00e1o M\u1eabu s\u1ed1 26 (01a-SDKP\/\u0110VDT), s\u1ed1 li\u1ec7u s\u1ebd hi\u1ec3n th\u1ecb t\u1ea1i c\u1ed9t D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (c\u1ed9t 8).<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 3: \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m d\u1ef1 to\u00e1n ngu\u1ed3n 13 (ho\u1eb7c ngu\u1ed3n 12)<\/h4>\n
<\/div>
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L\u01b0u \u00fd: <\/strong>N\u1ebfu kho b\u1ea1c h\u01b0\u1edbng d\u1eabn th\u00eam gi\u1eef nguy\u00ean s\u1ed1 li\u1ec7u c\u1ed9t 2 theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c giao \u0111\u1ea7u n\u0103m v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m d\u1ef1 to\u00e1n ti\u1ebft ki\u1ec7m chi ngu\u1ed3n 12, 13 \u1edf c\u1ed9t 3, 4 tr\u00ean m\u1eabu s\u1ed1 01a v\u00e0 c\u1ed9t d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (c\u1ed9t 8) c\u1ee7a ngu\u1ed3n 12, 13 \u0111\u1ec3 tr\u1ed1ng th\u00ec anh ch\u1ecb th\u1ef1c hi\u1ec7n th\u00eam B\u01b0\u1edbc 3 n\u00e0y, n\u1ebfu kh\u00f4ng th\u00ec anh ch\u1ecb b\u1ecf qua.<\/p>\n
Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
1. V\u00e0o ph\u00e2n h\u1ec7\u00a0Kho b\u1ea1c\\\u0110i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n<\/strong>.<\/p>\n
2. Nh\u1eadp chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n
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\u00a0Nh\u1eadp s\u1ed1 ti\u1ec1n \u00e2m t\u1ea1i c\u1ed9t\u00a0S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh<\/strong>\u00a0\u0111\u1ed1i v\u1edbi ngu\u1ed3n kinh ph\u00ed gi\u1ea3m ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13) ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 12).<\/li>\n
Ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi: T\u1ef1 th\u00eam TK N\u1ee3 1351, TK C\u00f3 511 n\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13) s\u1ed1 ti\u1ec1n \u00e2m ,c\u00f2n ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (ngu\u1ed3n 12) th\u00ec s\u1ebd kh\u00f4ng c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi n\u00e0y<\/li>\n
Nh\u1ea5n\u00a0C\u1ea5t. <\/strong>Ph\u1ea7n m\u1ec1m c\u00f3 th\u00f4ng b\u00e1o t\u00edch Kh\u00f4ng<\/strong><\/li>\n<\/ul>\n
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L\u01b0u \u00fd:<\/strong>\u00a0<\/p>\n
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N\u1ebfu kho b\u1ea1c \u0111\u1ecba ph\u01b0\u01a1ng y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i \u1edf\u00a0c\u1ed9t 2, 3, 4<\/strong>\u00a0th\u00ec anh\/ch\u1ecb th\u1ef1c hi\u1ec7n gi\u1ea3m d\u1ef1 to\u00e1n ti\u1ebft ki\u1ec7m chi 10% b\u1eb1ng c\u00e1ch v\u00e0o\u00a0Kho b\u1ea1c\\Nh\u1eadn d\u1ef1 to\u00e1n<\/strong>, t\u00edch v\u00e0o\u00a0c\u1ed9t \u0110\u1ea7u n\u0103m<\/strong> v\u00e0 nh\u1eadp s\u1ed1 ti\u1ec1n \u00e2m s\u1ed1 ti\u1ec1n ti\u1ebft ki\u1ec7m chi c\u1ee7a ngu\u1ed3n 12 ho\u1eb7c 13 t\u01b0\u01a1ng \u1ee9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n
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Khi in b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu theo qu\u00fd, n\u1ebfu trong qu\u00fd kh\u00f4ng ph\u00e1t sinh nh\u1eadn th\u00eam d\u1ef1 to\u00e1n th\u00ec c\u1ed9t 3 tr\u00ean B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 20a, k\u00fd hi\u1ec7u 01a-SDKP\/\u0110VDT c\u00f3 th\u1ec3 hi\u1ec3n th\u1ecb s\u1ed1 \u00e2m<\/strong>. S\u1ed1 \u00e2m n\u00e0y l\u00e0 \u0111\u00fang<\/strong>, v\u00ec c\u1ed9t 3 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n
S\u1ed1 nh\u1eadn d\u1ef1 to\u00e1n trong k\u1ef3 + \u0110i\u1ec1u ch\u1ec9nh t\u0103ng trong k\u1ef3 \u2212 S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m d\u1ef1 to\u00e1n trong k\u1ef3.<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n
3. L\u01b0u y\u0301<\/h3>\nN\u1ebfu \u0111\u00e3 nh\u1eadp d\u1ef1 to\u00e1n gi\u1eef l\u1ea1i nh\u01b0ng d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong n\u0103m (c\u1ed9t 5) ch\u01b0a gi\u1ea3m, nguy\u00ean nh\u00e2n l\u00e0 anh\/ch\u1ecb ch\u01b0a th\u1ef1c hi\u1ec7n b\u01b0\u1edbc 3<\/a> cu\u0309a h\u01b0\u01a1\u0301ng d\u00e2\u0303n na\u0300y.<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp, nh\u1eadp v\u00e0 theo d\u00f5i ti\u1ebft ki\u1ec7m (TK) chi th\u01b0\u1eddng xuy\u00ean 10% t\u1ea1i c\u1ed9t D\u1ef1 to\u00e1n gi\u1eef l\u1ea1i (c\u1ed9t 8) tr\u00ean B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu Kho b\u1ea1c M\u1eabu s\u1ed1 26 (01a-SDKP\/\u0110VDT)\u00a0theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 347\/2025, tr\u01b0\u1edbc \u0111\u00e2y l\u00e0\u00a0M\u1eabu s\u1ed1 20a theo Ngh\u1ecb…<\/p>\n","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[989],"ht-kb-tag":[],"class_list":["post-43113","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-doi-chieu-kho-bac"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43113","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\/35"}],"version-history":[{"count":7,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43113\/revisions"}],"predecessor-version":[{"id":58105,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43113\/revisions\/58105"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=43113"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=43113"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=43113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}