{"id":39161,"date":"2026-09-16T17:02:17","date_gmt":"2026-09-16T10:02:17","guid":{"rendered":"\/v4\/?post_type=ht_kb&#038;p=39161"},"modified":"2026-09-16T17:02:40","modified_gmt":"2026-09-16T10:02:40","slug":"cap-nhat-danh-muc-nguon-kinh-phi-theo-cv2850-btc-kbnn-cap-nhat-danh-muc-co-so-tinh-va-tinh-chat-nguon-nsnn-theo-tt26-2026-tt-btc","status":"publish","type":"ht_kb","link":"\/v4\/knowledge-base\/cap-nhat-danh-muc-nguon-kinh-phi-theo-cv2850-btc-kbnn-cap-nhat-danh-muc-co-so-tinh-va-tinh-chat-nguon-nsnn-theo-tt26-2026-tt-btc\/","title":{"rendered":"C\u1eadp nh\u1eadt danh m\u1ee5c Ngu\u1ed3n kinh ph\u00ed\u00a0theo\u00a0CV2850\/BTC-KBNN, c\u1eadp nh\u1eadt danh m\u1ee5c\u00a0C\u01a1 s\u1edf t\u00ednh\u00a0v\u00e0\u00a0T\u00ednh ch\u1ea5t Ngu\u1ed3n NSNN\u00a0theo\u00a0TT26\/2026\/TT-BTC"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i tr\u00ean ph\u1ea7n m\u1ec1m khi c\u1eadp nh\u1eadt danh m\u1ee5c\u00a0<strong>Ngu\u1ed3n kinh ph\u00ed<\/strong>\u00a0theo\u00a0<strong>C\u00f4ng v\u0103n s\u1ed1 2850\/BTC-KBNN <\/strong>ng\u00e0y 11\/03\/2025\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1eadp nh\u1eadt danh m\u1ee5c\u00a0<strong>C\u01a1 s\u1edf t\u00ednh<\/strong>\u00a0v\u00e0\u00a0<strong>T\u00ednh ch\u1ea5t Ngu\u1ed3n NSNN<\/strong>\u00a0theo\u00a0<strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC <\/strong>ng\u00e0y 25\/03\/2026\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<h3>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><strong>2.1.<\/strong> C\u0103n c\u1ee9 v\u00e0o <strong>Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 89\/2025\/QH15<\/strong>,\u00a0<strong>Th\u00f4ng t\u01b0 130\/2025\/TT-BTC<\/strong>, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<strong>C\u00f4ng v\u0103n s\u1ed1 2850\/BTC-KBNN<\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb\u00a0<strong>ng\u00e0y 11\/03\/2025<\/strong> quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n, s\u1eed d\u1ee5ng m\u00e3 ngu\u1ed3n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. M\u1ed9t s\u1ed1 thay \u0111\u1ed5i so v\u1edbi danh m\u1ee5c <strong>Ngu\u1ed3n kinh ph\u00ed<\/strong> theo <strong>TT 324\/2016\/TT-BTC<\/strong>\u00a0nh\u01b0 sau:<\/p>\n<p>&#8211; B\u00e3i b\u1ecf c\u00e1c m\u00e3 cha theo d\u00f5i ngu\u1ed3n ng\u00e2n s\u00e1ch, bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>01<\/strong>\u00a0&#8211; Ngu\u1ed3n v\u1ed1n trong n\u01b0\u1edbc<\/li>\n<li><strong>11<\/strong>\u00a0&#8211; Ngu\u1ed3n kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean<\/li>\n<li><strong>31<\/strong>\u00a0&#8211; Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0<\/li>\n<li><strong>50<\/strong> &#8211; Ngu\u1ed3n v\u1ed1n ngo\u00e0i n\u01b0\u1edbc<\/li>\n<\/ul>\n<p>&#8211; B\u1ed5 sung ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 h\u1ea1ch to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi kinh ph\u00ed\u00a0Chi vi\u1ec7n tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam cho Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i:<\/p>\n<ul>\n<li><strong>31<\/strong>\u00a0&#8211; Kinh ph\u00ed vi\u1ec7n tr\u1ee3 cho Ch\u00ednh ph\u1ee7\u00a0L\u00e0o<\/li>\n<li><strong>32<\/strong>\u00a0&#8211; Kinh ph\u00ed vi\u1ec7n tr\u1ee3 cho Ch\u00ednh ph\u1ee7\u00a0Campuchia<\/li>\n<li><strong>33<\/strong>\u00a0&#8211; Kinh ph\u00ed vi\u1ec7n tr\u1ee3 cho Ch\u00ednh ph\u1ee7\u00a0Cuba<\/li>\n<li><strong>34<\/strong>\u00a0&#8211; Kinh ph\u00ed vi\u1ec7n tr\u1ee3 cho Ch\u00ednh ph\u1ee7\u00a0Mozambique<\/li>\n<\/ul>\n<p>&#8211; B\u1ed5 sung ngu\u1ed3n kinh ph\u00ed \u0111\u1ec3 h\u1ea1ch to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi v\u1ed1n \u0111\u1ea7u t\u01b0 c\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau\u00a0ng\u00e0y 30\/9\u00a0n\u0103m k\u1ebf ho\u1ea1ch theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng:<\/p>\n<ul>\n<li><strong>62<\/strong>\u00a0&#8211; V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB t\u1eadp trung \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30\/9 n\u0103m k\u1ebf ho\u1ea1ch<\/li>\n<li><strong>63<\/strong>\u00a0&#8211; V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB t\u1eeb ngu\u1ed3n h\u1ed7 tr\u1ee3 t\u1eeb ng\u00e2n s\u00e1ch c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30\/9 n\u0103m k\u1ebf ho\u1ea1ch<\/li>\n<li><strong>64<\/strong>\u00a0&#8211; V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB t\u1eeb ngu\u1ed3n thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30\/9 n\u0103m k\u1ebf ho\u1ea1ch<\/li>\n<li><strong>65<\/strong>\u00a0&#8211; V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB t\u1eeb ngu\u1ed3n x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30\/9 n\u0103m k\u1ebf ho\u1ea1ch<\/li>\n<li><strong>66<\/strong>\u00a0&#8211; Ngu\u1ed3n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 xanh \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30\/9 n\u0103m k\u1ebf ho\u1ea1ch<\/li>\n<li><strong>69<\/strong>\u00a0&#8211; V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB t\u1eeb ngu\u1ed3n kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung sau ng\u00e0y 30\/9 n\u0103m k\u1ebf ho\u1ea1ch<\/li>\n<\/ul>\n<p><strong>2.2.<\/strong>\u00a0C\u0103n c\u1ee9 v\u00e0o <strong>Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 89\/2025\/QH15<\/strong>, c\u0103n c\u1ee9\u00a0<strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 73\/2026\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 3 n\u0103m 2026<\/strong>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0<strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y\u00a0<strong>25\/03\/2026<\/strong>\u00a0\u0111\u1ec3 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 73\/2026\/N\u0110-CP ng\u00e0y 10 th\u00e1ng 3 n\u0103m 2026<\/strong> c\u1ee7a Ch\u00ednh ph\u1ee7. Trong \u0111\u00f3 quy \u0111\u1ecbnh c\u00e1c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea7n th\u1ef1c hi\u1ec7n.<\/p>\n<p><strong>2.3.<\/strong> M\u1ed9t s\u1ed1 thay \u0111\u1ed5i v\u1ec1 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o c\u1ee7a <strong>Th\u00f4ng t\u01b0 26\/2026\/TT-BTC<\/strong>\u00a0so v\u1edbi bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o theo\u00a0<strong>TT 324\/2016\/TT-BTC<\/strong>\u00a0m\u00e0 ph\u1ea7n m\u1ec1m \u0111ang \u0111\u00e1p \u1ee9ng c\u00f3 li\u00ean quan \u0111\u1ebfn danh s\u00e1ch c\u00e1c\u00a0<strong>C\u01a1 s\u1edf t\u00ednh<\/strong>\u00a0v\u1edbi c\u00e1c n\u1ed9i dung chi th\u01b0\u1eddng xuy\u00ean v\u00e0 t\u00ednh ch\u1ea5t chi c\u1ee7a ngu\u1ed3n Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><strong>2.4.<\/strong> Theo <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 161\/2026\/N\u0110-CP ng\u00e0y 15\/5\/2026<\/strong>, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00e0 ch\u1ebf \u0111\u1ed9 ti\u1ec1n th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang. Theo \u0111\u00f3, m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1eeb ng\u00e0y\u00a0<strong>01\/7\/2026<\/strong>\u00a0s\u1ebd thay \u0111\u1ed5i \u1edf m\u1ee9c l\u00e0\u00a0<strong>2.530.000 \u0111\u1ed3ng\/th\u00e1ng<\/strong>\u00a0(m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf hi\u1ec7n nay l\u00e0\u00a0<strong>2.340.000 \u0111\u1ed3ng\/th\u00e1ng<\/strong>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i tr\u00ean ph\u1ea7n m\u1ec1m khi c\u1eadp nh\u1eadt danh m\u1ee5c\u00a0Ngu\u1ed3n kinh ph\u00ed\u00a0theo\u00a0C\u00f4ng v\u0103n s\u1ed1 2850\/BTC-KBNN ng\u00e0y 11\/03\/2025\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u1eadp nh\u1eadt danh m\u1ee5c\u00a0C\u01a1 s\u1edf t\u00ednh\u00a0v\u00e0\u00a0T\u00ednh ch\u1ea5t Ngu\u1ed3n NSNN\u00a0theo\u00a0Th\u00f4ng t\u01b0 26\/2026\/TT-BTC ng\u00e0y 25\/03\/2026\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. 2. Chi ti\u1ebft&#8230;<\/p>\n","protected":false},"author":113,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[203],"ht-kb-tag":[],"class_list":["post-39161","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r30"],"_links":{"self":[{"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/39161","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\/113"}],"version-history":[{"count":2,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/39161\/revisions"}],"predecessor-version":[{"id":39167,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/39161\/revisions\/39167"}],"wp:attachment":[{"href":"\/v4\/wp-json\/wp\/v2\/media?parent=39161"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-category?post=39161"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-tag?post=39161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}