{"id":38005,"date":"2026-04-15T19:47:56","date_gmt":"2026-04-15T12:47:56","guid":{"rendered":"\/v4\/?post_type=ht_kb&#038;p=38005"},"modified":"2026-04-15T19:54:35","modified_gmt":"2026-04-15T12:54:35","slug":"quy-trinh-don-vi-su-dung-ngan-sach","status":"publish","type":"ht_kb","link":"\/v4\/knowledge-base\/quy-trinh-don-vi-su-dung-ngan-sach\/","title":{"rendered":"Quy tr\u00ecnh \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>1. T\u1ed5ng quan<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch (tr\u01b0\u1eddng m\u1ea7m non, tr\u01b0\u1eddng ti\u1ec3u h\u1ecdc, tr\u01b0\u1eddng THCS, c\u00e1c b\u1ed9 ph\u1eadn chuy\u00ean m\u00f4n t\u1ea1i x\u00e3\/ph\u01b0\u1eddng,\u2026) th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 quy tr\u00ecnh l\u1eadp, n\u1ed9p v\u00e0 theo d\u00f5i d\u1ef1 to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m, t\u1eeb b\u01b0\u1edbc thi\u1ebft l\u1eadp danh m\u1ee5c, nh\u1eadp d\u1eef li\u1ec7u n\u0103m tr\u01b0\u1edbc, ti\u1ebfp nh\u1eadn d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao \u0111\u1ebfn l\u1eadp v\u00e0 n\u1ed9p d\u1ef1 to\u00e1n theo c\u00e1c h\u00ecnh th\u1ee9c (theo nhu c\u1ea7u, \u0111\u1ea7u n\u0103m, 3 n\u0103m). \u0110\u1ed3ng th\u1eddi, b\u00e0i vi\u1ebft c\u0169ng bao g\u1ed3m vi\u1ec7c theo d\u00f5i th\u1ef1c hi\u1ec7n, in b\u00e1o c\u00e1o v\u00e0 l\u1eadp bi\u1ec3u m\u1eabu theo y\u00eau c\u1ea7u c\u1ea5p tr\u00ean.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>2.1 Danh m\u1ee5c<\/h4>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-nhan-huong-dan-lap-du-toan-tu-cap-tren\/\">Nh\u1eadn h\u01b0\u1edbng d\u1eabn l\u1eadp d\u1ef1 to\u00e1n t\u1eeb c\u1ea5p tr\u00ean<\/a><\/li>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/dvcd-thiet-lap-danh-muc-thu-chi-nsnn\/\" target=\"_blank\" rel=\"noreferrer noopener\">Thi\u1ebft l\u1eadp danh m\u1ee5c\u00a0<\/a><\/li>\n<\/ul>\n<h4>2.2 Nh\u1eadp d\u1eef li\u1ec7u thu, chi n\u0103m tr\u01b0\u1edbc<\/h4>\n<p>Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/dvcd-nhap-du-lieu-nam-truoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4>2.3 Nh\u1eadn quy\u1ebft \u0111\u1ecbnh giao d\u1ef1 to\u00e1n<\/h4>\n<p>Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-nhan-quyet-dinh-giao-du-toan-tu-cap-tren\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4>2.4 L\u1eadp d\u1ef1 to\u00e1n<\/h4>\n<p><strong>2.4.1\u00a0 L\u1eadp d\u1ef1 to\u00e1n theo nhu c\u1ea7u<\/strong><\/p>\n<p>Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-lap-du-toan-nhu-cau\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>2.4.2 L\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-lap-du-toan-dau-nam\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m<\/a><\/li>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-nop-du-toan-dau-nam-len-cap-tren\/\" target=\"_blank\" rel=\"noopener\">N\u1ed9p d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m l\u00ean c\u1ea5p tr\u00ean<\/a><\/li>\n<\/ul>\n<p><strong>2.4.3 L\u1eadp d\u1ef1 to\u00e1n 3 n\u0103m<\/strong><\/p>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-lap-du-toan-3-nam\/\" target=\"_blank\" rel=\"noreferrer noopener\">L\u1eadp d\u1ef1 to\u00e1n 3 n\u0103m<\/a><\/li>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-tong-hop-du-toan-3-nam\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ed5ng h\u1ee3p d\u1ef1 to\u00e1n 3 n\u0103m<\/a><\/li>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-nop-du-toan-3-nam-len-cap-tren\/\" target=\"_blank\" rel=\"noreferrer noopener\">N\u1ed9p d\u1ef1 to\u00e1n 3 n\u0103m l\u00ean c\u1ea5p tr\u00ean<\/a><\/li>\n<\/ul>\n<h4>2.5 Theo d\u00f5i th\u1ef1c hi\u1ec7n<\/h4>\n<p>Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-cap-duoi-theo-doi-thuc-hien-du-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4>2.6 In b\u00e1o c\u00e1o<\/h4>\n<p>Anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/dv-cap-duoi-in-bao-cao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<h4>2.7 L\u1eadp b\u00e1o c\u00e1o bi\u1ec3u m\u1eabu c\u1ea5p tr\u00ean ban h\u00e0nh<\/h4>\n<ul>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-tuy-chinh-mau-in-bieu-mau-cap-tren-ban-hanh\/\" target=\"_blank\" rel=\"noopener\">Thi\u1ebft l\u1eadp m\u1eabu in bi\u1ec3u m\u1eabu c\u1ea5p tr\u00ean ban h\u00e0nh<\/a><\/li>\n<li><a href=\"https:\/\/helpbumas.misa.vn\/v4\/knowledge-base\/don-vi-su-dung-ngan-sach-thiet-lap-va-nop-bieu-mau\/\">L\u1eadp v\u00e0 n\u1ed9p bi\u1ec3u m\u1eabu l\u00ean c\u1ea5p tr\u00ean<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[139],"ht-kb-tag":[],"class_list":["post-38005","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-don-vi-su-dung-ngan-sach"],"_links":{"self":[{"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/38005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/v4\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/v4\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/users\/151"}],"version-history":[{"count":3,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/38005\/revisions"}],"predecessor-version":[{"id":38033,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/38005\/revisions\/38033"}],"wp:attachment":[{"href":"\/v4\/wp-json\/wp\/v2\/media?parent=38005"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-category?post=38005"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-tag?post=38005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}