{"id":44901,"date":"2025-09-10T17:49:32","date_gmt":"2025-09-10T10:49:32","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44901"},"modified":"2025-09-10T17:49:32","modified_gmt":"2025-09-10T10:49:32","slug":"in-mau-s31-h-so-chi-tiet-phai-thu-kinh-phi-duoc-cap-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/in-mau-s31-h-so-chi-tiet-phai-thu-kinh-phi-duoc-cap-theo-che-do-ke-toan-thong-tu-24-2024-tt-btc\/","title":{"rendered":"In m\u1eabu S31-H: S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p 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 in \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o S31-H: S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p 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>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 thay th\u1ebf th\u00f4ng t\u01b0 107\/2017\/TT-BTC, trong \u0111\u00f3 c\u00f3 b\u1ed5 sung b\u00e1o c\u00e1o S31-H: S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p nh\u01b0 sau:<\/p>\n<p>&#8211; M\u1ed7i ngu\u1ed3n kinh ph\u00ed \u0111\u01b0\u1ee3c giao (kinh ph\u00ed giao t\u1ef1 ch\u1ee7 cho ho\u1ea1t \u0111\u1ed9ng chung, kinh ph\u00ed d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch theo h\u00ecnh th\u1ee9c \u0111\u1eb7t h\u00e0ng, \u0111\u1ea5u th\u1ea7u, kinh ph\u00ed kh\u00f4ng giao t\u1ef1 ch\u1ee7, \u0111\u1ea7u t\u01b0 XDCB&#8230;) \u0111\u01b0\u1ee3c m\u1edf 1 s\u1ed5 chi ti\u1ebft ri\u00eang.<\/p>\n<p>&#8211; Th\u00f4ng tin tr\u00ean s\u1ed5 \u0111\u01b0\u1ee3c l\u1eadp theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0ng t\u1ed1i thi\u1ec3u bao g\u1ed3m c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul>\n<li>S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m trong tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 v\u00e0o s\u1ed1 d\u01b0 n\u0103m tr\u01b0\u1edbc mang sang theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 24.<\/li>\n<li>Ng\u00e0y, th\u00e1ng ghi s\u1ed5<\/li>\n<li>S\u1ed1 hi\u1ec7u, ng\u00e0y th\u00e1ng c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n d\u00f9ng \u0111\u1ec3 ghi s\u1ed5<\/li>\n<li>N\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u1ee7a ch\u1ee9ng t\u1eeb<\/li>\n<li>T\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng<\/li>\n<li>S\u1ed1 ti\u1ec1n ph\u1ea3i thu, s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n ph\u1ea3i thu trong k\u1ef3<\/li>\n<li>S\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc, s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc trong k\u1ef3<\/li>\n<li>T\u1ed5ng c\u1ed9ng s\u1ed1 ph\u00e1t sinh cu\u1ed1i th\u00e1ng, cu\u1ed1i n\u0103m v\u00e0 t\u00ednh s\u1ed1 d\u01b0 n\u1ee3, d\u01b0 c\u00f3 cu\u1ed1i th\u00e1ng, cu\u1ed1i n\u0103m. S\u1ed1 d\u01b0 cu\u1ed1i th\u00e1ng cu\u1ed1i n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/li>\n<\/ul>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R8<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng in b\u00e1o c\u00e1o S31-H: S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p 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\\S\u1ed5 k\u1ebf to\u00e1n<\/strong>, ch\u1ecdn <strong>S31-H: S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44903 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/1-6.png\" alt=\"\" width=\"1201\" height=\"685\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/1-6.png 1201w, \/2025\/wp-content\/uploads\/2025\/09\/1-6-300x171.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/1-6-1024x584.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/1-6-768x438.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/1-6-50x29.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/1-6-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/1-6-100x57.png 100w\" sizes=\"auto, (max-width: 1201px) 100vw, 1201px\" \/><\/p>\n<p>2. Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o, ch\u1ecdn t\u00e0i kho\u1ea3n, ngu\u1ed3n. Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-44905 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/2-6.png\" alt=\"\" width=\"528\" height=\"168\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/2-6.png 528w, \/2025\/wp-content\/uploads\/2025\/09\/2-6-300x95.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/2-6-50x16.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/2-6-60x19.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/2-6-100x32.png 100w\" sizes=\"auto, (max-width: 528px) 100vw, 528px\" \/><\/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-44907 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/09\/3-7.png\" alt=\"\" width=\"1123\" height=\"792\" srcset=\"\/2025\/wp-content\/uploads\/2025\/09\/3-7.png 1123w, \/2025\/wp-content\/uploads\/2025\/09\/3-7-300x212.png 300w, \/2025\/wp-content\/uploads\/2025\/09\/3-7-1024x722.png 1024w, \/2025\/wp-content\/uploads\/2025\/09\/3-7-768x542.png 768w, \/2025\/wp-content\/uploads\/2025\/09\/3-7-50x35.png 50w, \/2025\/wp-content\/uploads\/2025\/09\/3-7-60x42.png 60w, \/2025\/wp-content\/uploads\/2025\/09\/3-7-100x71.png 100w\" sizes=\"auto, (max-width: 1123px) 100vw, 1123px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u1ee5c \u0111\u00edch K\u1ebf to\u00e1n in \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o S31-H: S\u1ed5 chi ti\u1ebft ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. 2. Chi ti\u1ebft thay \u0111\u1ed5i 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&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1011],"ht-kb-tag":[],"class_list":["post-44901","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r8"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44901","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\/44901\/revisions"}],"predecessor-version":[{"id":44909,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44901\/revisions\/44909"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44901"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44901"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}