{"id":56219,"date":"2026-07-23T17:34:58","date_gmt":"2026-07-23T10:34:58","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=56219"},"modified":"2026-09-04T10:28:17","modified_gmt":"2026-09-04T03:28:17","slug":"lam-the-nao-de-in-bieu-so-4-quyet-toan-thu-chi-ngan-sach-nha-nuoc-thong-tu-90-2018-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-de-in-bieu-so-4-quyet-toan-thu-chi-ngan-sach-nha-nuoc-thong-tu-90-2018-tt-btc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 in ca\u0301c bi\u00ea\u0309u m\u00e2\u0303u c\u00f4ng khai Th\u00f4ng t\u01b0 90\/2018\/TT-BTC?"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<div class=\"report-detail-item\">\n<div class=\"item d-flex\">\n<div>\n<p data-path-to-node=\"7,0\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch in ba\u0301o ca\u0301o c\u00f4ng khai theo <b data-path-to-node=\"7,0\" data-index-in-node=\"40\">Th\u00f4ng t\u01b0 90\/2018\/TT-BTC<\/b>\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi <b data-path-to-node=\"7,0\" data-index-in-node=\"172\">Th\u00f4ng t\u01b0 90\/2018\/TT-BTC \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c<\/b> v\u00e0 \u0111\u01b0\u1ee3c <b data-path-to-node=\"7,0\" data-index-in-node=\"220\">c\u1eadp nh\u1eadt\/thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/b>.<\/p>\n<p data-path-to-node=\"7,1\">C\u00e1c m\u1eabu bi\u1ec3u c\u00f4ng khai Th\u00f4ng t\u01b0 90\/2018\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m:<\/p>\n<ul data-path-to-node=\"7,2\">\n<li>\n<p data-path-to-node=\"7,2,0,0\">Bi\u1ec3u s\u1ed1 2: D\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,2,1,0\">Bi\u1ec3u s\u1ed1 3: C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu \u2013 chi ng\u00e2n s\u00e1ch (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"7,2,2,0\">Bi\u1ec3u s\u1ed1 4: Quy\u1ebft to\u00e1n thu \u2013 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"7,3\"><b data-path-to-node=\"7,3\" data-index-in-node=\"0\">L\u01b0u \u00fd:<\/b> Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m \u0111ang ti\u1ebfp t\u1ee5c c\u1eadp nh\u1eadt t\u00ednh n\u0103ng in t\u1ef1 \u0111\u1ed9ng c\u00e1c b\u00e1o c\u00e1o c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a <b data-path-to-node=\"7,3\" data-index-in-node=\"109\">Th\u00f4ng t\u01b0 26\/2026\/TT-BTC m\u1edbi<\/b>. Trong th\u1eddi gian ch\u1edd c\u1eadp nh\u1eadt, anh\/ch\u1ecb c\u00f3 th\u1ec3 xem gi\u1ea3i ph\u00e1p t\u1ea3i m\u1eabu v\u00e0 nh\u1eadp tay s\u1ed1 li\u1ec7u \u1edf <b data-path-to-node=\"7,3\" data-index-in-node=\"227\">M\u1ee5c 3 (L\u01b0u \u00fd)<\/b> b\u00ean d\u01b0\u1edbi.<\/p>\n<\/div>\n<h3 id=\"2-cac-buoc-thuc-hien\" class=\"report-name flex-1\">2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>B\u00e1o c\u00e1o\/B\u00e1o c\u00e1o kh\u00e1c\u00a0<\/strong>ch\u1ecdn<strong>\u00a0Bi\u1ec3u s\u1ed1 4: Quy\u1ebft to\u00e1n thu \u2013 chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (Th\u00f4ng t\u01b0 90\/2018\/TT-BTC)<\/strong><\/p>\n<p>T\u01b0\u01a1ng t\u01b0\u0323 n\u00ea\u0301u c\u00e2\u0300n in m\u00e2\u0303u c\u00f4ng khai co\u0300n la\u0323i anh\/chi\u0323 cho\u0323n m\u00e2\u0303u ba\u0301o ca\u0301o t\u01b0\u01a1ng \u01b0\u0301ng c\u00e2\u0300n in.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-56221 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278.png\" alt=\"\" width=\"1267\" height=\"846\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278.png 1267w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278-300x200.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278-1024x684.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278-768x513.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278-50x33.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278-60x40.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-278-100x67.png 100w\" sizes=\"auto, (max-width: 1267px) 100vw, 1267px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>:\u00a0Khai b\u00e1o tham s\u1ed1 t\u01b0\u01a1ng \u1ee9ng<\/p>\n<\/div>\n<ul>\n<li><strong data-start=\"78\" data-end=\"98\">Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o:<\/strong>\u00a0c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn theo th\u00e1ng ho\u1eb7c theo qu\u00fd, t\u1eeb ng\u00e0y \u0111\u1ebfn ng\u00e0y<\/li>\n<\/ul>\n<ul>\n<li data-section-id=\"he1s8p\" data-start=\"214\" data-end=\"233\">Ch\u1ecdn\u00a0<strong>Ch\u01b0\u01a1ng<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<li><strong data-start=\"51\" data-end=\"67\">\u0110\u01a1n v\u1ecb t\u00ednh:<\/strong>\u00a0\u0110\u1ed3ng ho\u1eb7c Tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-56223 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-27a.png\" alt=\"\" width=\"631\" height=\"221\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-27a.png 631w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-27a-300x105.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-27a-50x18.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-27a-60x21.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-23-27a-100x35.png 100w\" sizes=\"auto, (max-width: 631px) 100vw, 631px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u00e2\u0301n \u0110\u00f4\u0300ng y\u0301<\/p>\n<h3 id=\"3-luu-y\">3. L\u01b0u \u00fd<\/h3>\n<p>Ng\u00e0y 25\/3\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/strong>, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a\u00a0<strong>Ngh\u1ecb \u0111\u1ecbnh 73\/2026\/N\u0110-CP<\/strong> v\u1ec1 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Hi\u1ec7n t\u1ea1i, c\u00e1c b\u00e1o c\u00e1o c\u00f4ng khai tr\u00ean ph\u1ea7n m\u1ec1m v\u1eabn th\u1ef1c hi\u1ec7n theo\u00a0<strong>Th\u00f4ng t\u01b0 90\/2018\/TT-BTC<\/strong>. Ph\u1ea7n m\u1ec1m m\u1edbi ch\u1ec9 h\u1ed7 tr\u1ee3 in tr\u1ef1c ti\u1ebfp m\u1ed9t s\u1ed1 m\u1eabu theo\u00a0<strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/strong>. V\u1edbi c\u00e1c m\u1eabu ch\u01b0a \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, anh\/ch\u1ecb vui l\u00f2ng\u00a0<strong>t\u1ea3i m\u1eabu b\u00e1o c\u00e1o t\u01b0\u01a1ng \u1ee9ng <a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/11-emk_7LRY4K9LVIw3LXusGrzzlImDYp\/edit?gid=992517256#gid=992517256\" target=\"_blank\" rel=\"noopener\">ta\u0323i \u0111\u00e2y<\/a><\/strong>, nh\u1eadp s\u1ed1 li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 in b\u00e1o c\u00e1o.<\/p>\n<p><strong>C\u00e1c m\u1eabu bi\u1ec3u c\u00f4ng khai g\u1ed3m:<\/strong><\/p>\n<ul>\n<li><strong>M\u1eabu 74:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li><strong>M\u1eabu 75:<\/strong>\u00a0C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu \u2013 chi ng\u00e2n s\u00e1ch.<\/li>\n<li><strong>M\u1eabu 76:<\/strong>\u00a0Quy\u1ebft to\u00e1n thu, chi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><strong>T\u1eeb phi\u00ean b\u1ea3n R14<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 h\u1ed7 tr\u1ee3 in tr\u1ef1c ti\u1ebfp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o cho c\u1ea5p tr\u00ean \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 m\u1eabu theo Th\u00f4ng t\u01b0 26\/2026\/TT-BTC t\u1ea1i\u00a0<strong>B\u00e1o c\u00e1o \u2192 B\u00e1o c\u00e1o kh\u00e1c<\/strong>, g\u1ed3m:<\/p>\n<ul>\n<li><strong>M\u1eabu 68:<\/strong>\u00a0B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb c\u1ee7a ki\u1ec3m to\u00e1n, thanh tra, c\u01a1 quan t\u00e0i ch\u00ednh.<\/li>\n<li><strong>M\u1eabu 71:<\/strong>\u00a0T\u1ed5ng h\u1ee3p thu d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng.<\/li>\n<li><strong>M\u1eabu 75:<\/strong>\u00a0C\u00f4ng khai th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu \u2013 chi ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch in ba\u0301o ca\u0301o c\u00f4ng khai theo Th\u00f4ng t\u01b0 90\/2018\/TT-BTC\u00a0tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd khi Th\u00f4ng t\u01b0 90\/2018\/TT-BTC \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt\/thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 26\/2026\/TT-BTC. C\u00e1c m\u1eabu bi\u1ec3u c\u00f4ng khai Th\u00f4ng&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1051],"ht-kb-tag":[],"class_list":["post-56219","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-khac"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56219","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\/51"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56219\/revisions"}],"predecessor-version":[{"id":58235,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/56219\/revisions\/58235"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=56219"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=56219"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=56219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}