{"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":"2026-07-10T11:35:00","modified_gmt":"2026-07-10T04:35:00","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":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p><span class=\"citation-49 citation-end-49\">B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc thao t\u00e1c in\u00a0<strong>M\u1eabu s\u1ed1 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><\/span><strong>.<\/strong><\/p>\n<p>C\u1ee5 th\u1ec3, \u0111\u01a1n v\u1ecb in 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 c\u00e1c kho\u1ea3n thu \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 ho\u1eb7c d\u1ef1 \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 c\u01a1 ch\u1ebf c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0<strong>B\u00e1o c\u00e1o S90-H<\/strong>\u00a0th\u1ec3 hi\u1ec7n s\u1ed1 thu, d\u1ef1 to\u00e1n, s\u1ed1 chi c\u1ee7a ngu\u1ed3n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 n\u00ean n\u1ebfu ch\u1ecdn ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7(Kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n 12, 15, 18) b\u00e1o c\u00e1o s\u1ebd kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u.<\/p>\n<h3 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\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<h3 id=\"2-nguyen-tac-lay-so-lieu\">3. Nguy\u00ean t\u1eafc l\u1ea5y s\u1ed1 li\u1ec7u<\/h3>\n<ul>\n<li>N\u1ebfu ch\u1ecdn\u00a0<strong>c\u01a1 s\u1edf d\u1ef1 to\u00e1n<\/strong>\u00a0s\u1ebd l\u1ea5y theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 th\u00ec s\u1ebd l\u00ean s\u1ed1 li\u1ec7u D\u1ef1 to\u00e1n \u1edf\u00a0<strong>m\u1ee5c I.1 Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7\u00a0<\/strong><\/li>\n<li>N\u1ebfu ch\u1ecdn\u00a0<strong>c\u01a1 s\u1edf thu<\/strong>\u00a0s\u1ebd l\u1ea5y theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 th\u00ec Doanh thu s\u1ebd l\u00ean s\u1ed1 li\u1ec7u \u1edf\u00a0<strong>m\u1ee5c I.2 S\u1ed1 thu trong n\u0103m<\/strong><\/li>\n<li>C\u00e1c kho\u1ea3n\u00a0<strong>tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, b\u1ed5 sung v\u00e0 \u1ed5n \u0111\u1ecbnh thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3<\/strong>\u00a0ch\u1ec9 l\u00ean m\u1ee5c\u00a0<strong>VII<\/strong>\u00a0khi\u00a0<strong>ngu\u1ed3n c\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7<\/strong>; N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00e1c anh ch\u1ecb thi\u1ebft l\u1eadp theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-thiet-lap-tinh-chat-giao-tu-chu-cho-nguon-khac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<h3><strong>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> 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><strong>B\u01b0\u1edbc 2: Khai b\u00e1o tham s\u1ed1 in b\u00e1o c\u00e1o:<\/strong><\/p>\n<p>1. Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n<p>2. Ch\u1ecdn c\u01a1 s\u1edf t\u00ednh ch\u00eanh l\u1ec7ch thu, chi\/ti\u1ebft ki\u1ec7m chi:<\/p>\n<ul>\n<li>N\u1ebfu ch\u1ecdn\u00a0<strong>c\u01a1 s\u1edf d\u1ef1 to\u00e1n<\/strong>\u00a0s\u1ebd l\u1ea5y theo s\u1ed1 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00ean s\u1ed1 li\u1ec7u \u1edf\u00a0<strong>m\u1ee5c I.1 Kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 trong n\u0103m<\/strong><\/li>\n<li>N\u1ebfu ch\u1ecdn\u00a0<strong>c\u01a1 s\u1edf thu<\/strong>\u00a0s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u theo s\u1ed1 thu trong n\u0103m v\u00e0 l\u00ean s\u1ed1 li\u1ec7u \u1edf\u00a0<strong>m\u1ee5c I.2 S\u1ed1 thu trong n\u0103m.\u00a0<\/strong><\/li>\n<\/ul>\n<p>3. Ch\u1ecdn Ngu\u1ed3n\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\u00a0ho\u1eb7c T\u1ea5t c\u1ea3 ho\u1eb7c chi ti\u1ebft c\u00e1c Ngu\u1ed3n c\u1ea7n xem b\u00e1o c\u00e1o.<\/p>\n<p>4. Ch\u1ecdn Kho\u1ea3n\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>\u00a0ho\u1eb7c chi ti\u1ebft c\u00e1c Kho\u1ea3n c\u1ea7n xem b\u00e1o c\u00e1o<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> 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<ul>\n<li>Ph\u1ea7n m\u1ec1m in b\u00e1o c\u00e1o nh\u01b0 sau:<\/li>\n<\/ul>\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. T\u1ed5ng quan B\u00e0i vi\u1ebft nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc thao t\u00e1c in\u00a0M\u1eabu s\u1ed1 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. C\u1ee5 th\u1ec3, \u0111\u01a1n v\u1ecb in 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&#8230;<\/p>\n","protected":false},"author":71,"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\/71"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43455\/revisions"}],"predecessor-version":[{"id":53811,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43455\/revisions\/53811"}],"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}]}}