{"id":43533,"date":"2025-08-15T13:47:19","date_gmt":"2025-08-15T06:47:19","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=43533"},"modified":"2025-08-15T13:47:19","modified_gmt":"2025-08-15T06:47:19","slug":"dap-ung-bieu-so-3-cong-khai-thuc-hien-du-toan-thu-chi-ngan-sach-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/dap-ung-bieu-so-3-cong-khai-thuc-hien-du-toan-thu-chi-ngan-sach-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc\/","title":{"rendered":"\u0110\u00e1p \u1ee9ng Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h2 id=\"1-muc-dich\">1. M\u1ee5c \u0111\u00edch<\/h2>\n<p>K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC) theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/p>\n<h2 id=\"2-chi-tiet-thay-doi\">2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h2>\n<p>B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ec3 thay th\u1ebf Th\u00f4ng t\u01b0 107\/2017\/TT-BTC, trong \u0111\u00f3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC) nh\u01b0 sau:<\/p>\n<p>1. Thay \u0111\u1ed5i c\u00e1ch th\u1ee9c h\u1ea1ch to\u00e1n TK 008 &#8211; D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m:<\/p>\n<ul>\n<li>TK 0081 &#8211; N\u0103m tr\u01b0\u1edbc: TK 00811 &#8211; D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 TK 00812 &#8211; D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7.<\/li>\n<li>TK 0082 &#8211; N\u0103m nay: TK 00821 &#8211; D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 v\u00e0 TK 00822 &#8211; D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7.<\/li>\n<\/ul>\n<p>2. Chuy\u1ec3n TK h\u1ea1ch to\u00e1n t\u1eeb TK 012 sang TK 010 &#8211; Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n bao g\u1ed3m TK 0101 v\u00e0 TK 0102.<\/p>\n<p>3. Chuy\u1ec3n TK h\u1ea1ch to\u00e1n t\u1eeb TK 004 sang TK 007 &#8211; D\u1ef1 to\u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/p>\n<p>4. B\u1ecf TK con c\u1ee7a TK 006. TK 006 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o 0061, 0062.<\/p>\n<p>5. B\u1ed5 sung TK 3384 &#8211; T\u1ea1m thu ph\u00ed, l\u1ec7 ph\u00ed.<\/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 Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC) theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/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>B\u00e1o c\u00e1o kh\u00e1c\\Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43601 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/1-43.png\" alt=\"\" width=\"1278\" height=\"680\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/1-43.png 1278w, \/2025\/wp-content\/uploads\/2025\/08\/1-43-300x160.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/1-43-1024x545.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/1-43-768x409.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/1-43-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/1-43-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/1-43-100x53.png 100w\" sizes=\"auto, (max-width: 1278px) 100vw, 1278px\" \/><\/p>\n<p>2. Khai b\u00e1o tham s\u1ed1 b\u00e1o c\u00e1o:<\/p>\n<ul>\n<li>N\u0103m ng\u00e2n s\u00e1ch<\/li>\n<li>K\u1ef3 b\u00e1o c\u00e1o<\/li>\n<li>Ch\u01b0\u01a1ng<\/li>\n<li>Kho\u1ea3n<\/li>\n<li>\u0110\u01a1n v\u1ecb t\u00ednh<\/li>\n<\/ul>\n<p>Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43603 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/2-30.png\" alt=\"\" width=\"507\" height=\"286\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/2-30.png 507w, \/2025\/wp-content\/uploads\/2025\/08\/2-30-300x169.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/2-30-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/2-30-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/2-30-100x56.png 100w\" sizes=\"auto, (max-width: 507px) 100vw, 507px\" \/><\/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-43605 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/3-19.png\" alt=\"\" width=\"794\" height=\"925\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/3-19.png 794w, \/2025\/wp-content\/uploads\/2025\/08\/3-19-258x300.png 258w, \/2025\/wp-content\/uploads\/2025\/08\/3-19-768x895.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/3-19-43x50.png 43w, \/2025\/wp-content\/uploads\/2025\/08\/3-19-52x60.png 52w, \/2025\/wp-content\/uploads\/2025\/08\/3-19-86x100.png 86w\" sizes=\"auto, (max-width: 794px) 100vw, 794px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n c\u00f3 th\u1ec3 in Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu &#8211; chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC) theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. 2. Chi ti\u1ebft thay \u0111\u1ed5i B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh m\u1edbi v\u1ec1&#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-43533","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\/43533","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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43533\/revisions"}],"predecessor-version":[{"id":43607,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/43533\/revisions\/43607"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=43533"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=43533"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=43533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}