{"id":46075,"date":"2026-02-05T11:12:54","date_gmt":"2026-02-05T04:12:54","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=46075"},"modified":"2026-02-05T11:12:54","modified_gmt":"2026-02-05T04:12:54","slug":"cap-nhat-danh-muc-muc-luc-ngan-sach-theo-thong-tu-130-2025-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cap-nhat-danh-muc-muc-luc-ngan-sach-theo-thong-tu-130-2025-tt-btc\/","title":{"rendered":"C\u1eadp nh\u1eadt danh m\u1ee5c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch theo Th\u00f4ng t\u01b0 130\/2025\/TT-BTC"},"content":{"rendered":"<h3 id=\"1-tong-quan\">I. T\u1ed5ng quan<\/h3>\n<p><strong>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R10<\/strong>: Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch theo Th\u00f4ng t\u01b0 84\/2024\/TT-BTC.<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R10<\/strong>: Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt danh m\u1ee5c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 130\/2025\/TT-BTC ban h\u00e0nh ng\u00e0y 24\/12\/2025 quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3 id=\"2-huong-dan-thuc-hien\">II. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/h3>\n<p>1. \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u k\u1ebf to\u00e1n m\u1edbi: V\u00e0o <strong>Danh m\u1ee5c,\u00a0<\/strong>ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt <strong>Ch\u01b0\u01a1ng, Lo\u1ea1i kho\u1ea3n, M\u1ee5c\/Ti\u1ec3u m\u1ee5c<\/strong> v\u00e0 <strong>Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, D\u1ef1 \u00e1n<\/strong> theo danh m\u1ee5c m\u1edbi \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 130\/2025\/TT-BTC.<\/p>\n<ul>\n<li>Danh m\u1ee5c <strong>Ch\u01b0\u01a1ng<\/strong>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46077\" src=\"\/2025\/wp-content\/uploads\/2026\/02\/1.jpg\" alt=\"\" width=\"1196\" height=\"709\" srcset=\"\/2025\/wp-content\/uploads\/2026\/02\/1.jpg 1196w, \/2025\/wp-content\/uploads\/2026\/02\/1-300x178.jpg 300w, \/2025\/wp-content\/uploads\/2026\/02\/1-1024x607.jpg 1024w, \/2025\/wp-content\/uploads\/2026\/02\/1-768x455.jpg 768w, \/2025\/wp-content\/uploads\/2026\/02\/1-50x30.jpg 50w, \/2025\/wp-content\/uploads\/2026\/02\/1-60x36.jpg 60w, \/2025\/wp-content\/uploads\/2026\/02\/1-100x59.jpg 100w\" sizes=\"auto, (max-width: 1196px) 100vw, 1196px\" \/><\/p>\n<ul>\n<li>Danh m\u1ee5c <strong>Lo\u1ea1i kho\u1ea3n<\/strong>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46079\" src=\"\/2025\/wp-content\/uploads\/2026\/02\/2.jpg\" alt=\"\" width=\"1197\" height=\"687\" srcset=\"\/2025\/wp-content\/uploads\/2026\/02\/2.jpg 1197w, \/2025\/wp-content\/uploads\/2026\/02\/2-300x172.jpg 300w, \/2025\/wp-content\/uploads\/2026\/02\/2-1024x588.jpg 1024w, \/2025\/wp-content\/uploads\/2026\/02\/2-768x441.jpg 768w, \/2025\/wp-content\/uploads\/2026\/02\/2-50x29.jpg 50w, \/2025\/wp-content\/uploads\/2026\/02\/2-60x34.jpg 60w, \/2025\/wp-content\/uploads\/2026\/02\/2-100x57.jpg 100w\" sizes=\"auto, (max-width: 1197px) 100vw, 1197px\" \/><\/p>\n<ul>\n<li>Danh m\u1ee5c <strong>M\u1ee5c\/Ti\u1ec3u m\u1ee5c<\/strong>:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46081\" src=\"\/2025\/wp-content\/uploads\/2026\/02\/3.jpg\" alt=\"\" width=\"1194\" height=\"710\" srcset=\"\/2025\/wp-content\/uploads\/2026\/02\/3.jpg 1194w, \/2025\/wp-content\/uploads\/2026\/02\/3-300x178.jpg 300w, \/2025\/wp-content\/uploads\/2026\/02\/3-1024x609.jpg 1024w, \/2025\/wp-content\/uploads\/2026\/02\/3-768x457.jpg 768w, \/2025\/wp-content\/uploads\/2026\/02\/3-50x30.jpg 50w, \/2025\/wp-content\/uploads\/2026\/02\/3-60x36.jpg 60w, \/2025\/wp-content\/uploads\/2026\/02\/3-100x59.jpg 100w\" sizes=\"auto, (max-width: 1194px) 100vw, 1194px\" \/><\/p>\n<ul>\n<li>Danh m\u1ee5c <strong>Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, D\u1ef1 \u00e1n:<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-46083\" src=\"\/2025\/wp-content\/uploads\/2026\/02\/4.jpg\" alt=\"\" width=\"1196\" height=\"707\" srcset=\"\/2025\/wp-content\/uploads\/2026\/02\/4.jpg 1196w, \/2025\/wp-content\/uploads\/2026\/02\/4-300x177.jpg 300w, \/2025\/wp-content\/uploads\/2026\/02\/4-1024x605.jpg 1024w, \/2025\/wp-content\/uploads\/2026\/02\/4-768x454.jpg 768w, \/2025\/wp-content\/uploads\/2026\/02\/4-50x30.jpg 50w, \/2025\/wp-content\/uploads\/2026\/02\/4-60x35.jpg 60w, \/2025\/wp-content\/uploads\/2026\/02\/4-100x59.jpg 100w\" sizes=\"auto, (max-width: 1196px) 100vw, 1196px\" \/><\/p>\n<p>2. \u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u chuy\u1ec3n \u0111\u1ed5i t\u1eeb Mimosa 2020, Mimosa 2022 l\u00ean Mimosa 2025: Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt t\u00ean m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch theo Th\u00f4ng t\u01b0 130\/2025\/TT-BTC, gi\u1eef nguy\u00ean danh m\u1ee5c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb, b\u1ed5 sung c\u00e1c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch m\u00e0 \u0111\u01a1n v\u1ecb ch\u01b0a c\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R10: Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng h\u1ec7 th\u1ed1ng m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch theo Th\u00f4ng t\u01b0 84\/2024\/TT-BTC. K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R10: Ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt danh m\u1ee5c m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch \u0111\u00e1p \u1ee9ng Th\u00f4ng t\u01b0 130\/2025\/TT-BTC ban h\u00e0nh ng\u00e0y 24\/12\/2025 quy \u0111\u1ecbnh v\u1ec1 h\u1ec7 th\u1ed1ng&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1089],"ht-kb-tag":[],"class_list":["post-46075","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r10"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/46075","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\/46075\/revisions"}],"predecessor-version":[{"id":46085,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/46075\/revisions\/46085"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=46075"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=46075"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=46075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}