{"id":43455,"date":"2025-08-15T10:57:44","date_gmt":"2025-08-15T03:57:44","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=43455"},"modified":"2025-08-15T13:49:06","modified_gmt":"2025-08-15T06:49:06","slug":"in-mau-s90-h-bang-xac-dinh-chenh-lech-thu-chi-tu-kinh-phi-duoc-giao-tu-chu","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/in-mau-s90-h-bang-xac-dinh-chenh-lech-thu-chi-tu-kinh-phi-duoc-giao-tu-chu\/","title":{"rendered":"In m\u1eabu S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in m\u1eabu S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu, chi, s\u1ed1 ti\u1ebft ki\u1ec7m chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>Theo ch\u1ee7 tr\u01b0\u01a1ng c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, \u0111\u01a1n v\u1ecb HCSN c\u1ea7n h\u1ea1ch to\u00e1n v\u00e0 b\u00e1o c\u00e1o r\u00f5 r\u00e0ng cho ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 ngu\u1ed3n kinh ph\u00ed kh\u00f4ng giao t\u1ef1 ch\u1ee7. Trong \u0111\u00f3, v\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7, \u0111\u01a1n v\u1ecb in m\u1eabu S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 b\u00e1o c\u00e1o \u00e1c kho\u1ea3n thu \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 ho\u1eb7c d\u1ef1 to\u00e1n NSNN \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb, s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R7<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng cho k\u1ebf to\u00e1n in m\u1eabu S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n<p>1. V\u00e0o <strong>B\u00e1o c\u00e1o<\/strong>, ch\u1ecdn <strong>S\u1ed5 k\u1ebf to\u00e1n\\S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43507 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/1-41.png\" alt=\"\" width=\"1020\" height=\"680\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/1-41.png 1020w, \/2025\/wp-content\/uploads\/2025\/08\/1-41-300x200.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/1-41-768x512.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/1-41-50x33.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/1-41-60x40.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/1-41-100x67.png 100w\" sizes=\"auto, (max-width: 1020px) 100vw, 1020px\" \/><\/p>\n<p>2. Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>K\u1ef3 b\u00e1o c\u00e1o<\/li>\n<li>Ngu\u1ed3n<\/li>\n<li>Ch\u01b0\u01a1ng<\/li>\n<li>C\u01a1 s\u1edf t\u00ednh ch\u00eanh l\u1ec7ch thu, chi\/ti\u1ebft ki\u1ec7m chi<\/li>\n<\/ul>\n<p>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43613 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/3-20.png\" alt=\"\" width=\"473\" height=\"237\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/3-20.png 473w, \/2025\/wp-content\/uploads\/2025\/08\/3-20-300x150.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/3-20-50x25.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/3-20-60x30.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/3-20-100x50.png 100w\" sizes=\"auto, (max-width: 473px) 100vw, 473px\" \/><\/p>\n<p>3. Ph\u1ea7n m\u1ec1m in b\u00e1o c\u00e1o nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43509 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2-28.png\" alt=\"\" width=\"791\" height=\"898\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2-28.png 791w, \/2025\/wp-content\/uploads\/2025\/08\/2-28-264x300.png 264w, \/2025\/wp-content\/uploads\/2025\/08\/2-28-768x872.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/2-28-44x50.png 44w, \/2025\/wp-content\/uploads\/2025\/08\/2-28-53x60.png 53w, \/2025\/wp-content\/uploads\/2025\/08\/2-28-88x100.png 88w\" sizes=\"auto, (max-width: 791px) 100vw, 791px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in m\u1eabu S90-H: B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 \u0111\u1ec3 t\u00ednh to\u00e1n, x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu, chi, s\u1ed1 ti\u1ebft ki\u1ec7m chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7. 2. Chi ti\u1ebft&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1009],"ht-kb-tag":[],"class_list":["post-43455","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r7"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43455","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\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43455\/revisions"}],"predecessor-version":[{"id":43615,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43455\/revisions\/43615"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=43455"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=43455"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=43455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}