{"id":39333,"date":"2026-09-18T09:25:48","date_gmt":"2026-09-18T02:25:48","guid":{"rendered":"\/v4\/?post_type=ht_kb&#038;p=39333"},"modified":"2026-09-18T09:30:02","modified_gmt":"2026-09-18T02:30:02","slug":"lua-chon-tinh-chat-tu-chu-khong-tu-chu-cho-nguon-18-quy-tien-thuong-de-len-so-lieu-bieu-12-2-du-toan-thu-chi-su-nghiep-y-te-dan-so-va-gia-dinh-theo-tt-26-2026-tt-btc","status":"publish","type":"ht_kb","link":"\/v4\/knowledge-base\/lua-chon-tinh-chat-tu-chu-khong-tu-chu-cho-nguon-18-quy-tien-thuong-de-len-so-lieu-bieu-12-2-du-toan-thu-chi-su-nghiep-y-te-dan-so-va-gia-dinh-theo-tt-26-2026-tt-btc\/","title":{"rendered":"L\u1ef1a ch\u1ecdn t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7\/kh\u00f4ng t\u1ef1 ch\u1ee7 cho ngu\u1ed3n 18 Qu\u1ef9 ti\u1ec1n th\u01b0\u1edfng khi in m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o theo TT 26\/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 b\u1ea1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7\/kh\u00f4ng t\u1ef1 ch\u1ee7 cho<strong> ngu\u1ed3n 18 Qu\u1ef9 ti\u1ec1n th\u01b0\u1edfng<\/strong> khi in m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o theo <strong>TT 26\/2026\/TT-BTC<\/strong> giai \u0111o\u1ea1n l\u1eadp d\u1ef1 to\u00e1n nhu c\u1ea7u, g\u1ed3m:\u00a0<\/p>\n<ul>\n<li><strong>Bi\u1ec3u 12.1.2:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o v\u00e0 d\u1ea1y ngh\u1ec1<\/li>\n<li><strong>Bi\u1ec3u 12.2:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p y t\u1ebf, d\u00e2n s\u1ed1 v\u00e0 gia \u0111\u00ecnh<\/li>\n<li><strong>Bi\u1ec3u 12.3:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p v\u0103n h\u00f3a th\u00f4ng tin<\/li>\n<li><strong>Bi\u1ec3u 12.4:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p ph\u00e1t thanh, truy\u1ec1n h\u00ecnh, th\u00f4ng t\u1ea5n<\/li>\n<li><strong>Bi\u1ec3u 12.5:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p th\u1ec3 d\u1ee5c th\u1ec3 thao<\/li>\n<li><strong>Bi\u1ec3u 12.6:<\/strong>\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/li>\n<li><strong>Bi\u1ec3u 12.7:<\/strong>\u00a0D\u1ef1 to\u00e1n chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf<\/li>\n<li><strong>Bi\u1ec3u 12.11:<\/strong>\u00a0D\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1c c\u01a1 s\u1edf tr\u1ee3 gi\u00fap x\u00e3 h\u1ed9i, c\u01a1 s\u1edf nu\u00f4i d\u01b0\u1ee1ng, \u0111i\u1ec1u d\u01b0\u1ee1ng NCCCM thu\u1ed9c l\u0129nh v\u1ef1c b\u1ea3o \u0111\u1ea3m x\u00e3 h\u1ed9i<\/li>\n<\/ul>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o m\u1ee5c<strong>\u00a0B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o giai \u0111o\u1ea1n l\u1eadp d\u1ef1 to\u00e1n\\B\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 26\/2026\/TT-BTC.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o bi\u1ec3u c\u1ea7n in.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39343\" src=\"\/v4\/wp-content\/uploads\/2026\/09\/R32-33.png\" alt=\"\" width=\"1344\" height=\"583\" srcset=\"\/v4\/wp-content\/uploads\/2026\/09\/R32-33.png 1344w, \/v4\/wp-content\/uploads\/2026\/09\/R32-33-300x130.png 300w, \/v4\/wp-content\/uploads\/2026\/09\/R32-33-1024x444.png 1024w, \/v4\/wp-content\/uploads\/2026\/09\/R32-33-768x333.png 768w, \/v4\/wp-content\/uploads\/2026\/09\/R32-33-50x22.png 50w, \/v4\/wp-content\/uploads\/2026\/09\/R32-33-60x26.png 60w, \/v4\/wp-content\/uploads\/2026\/09\/R32-33-100x43.png 100w\" sizes=\"auto, (max-width: 1344px) 100vw, 1344px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o tham s\u1ed1 in, l\u01b0u \u00fd t\u00edch ch\u1ecdn <strong>T\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed 18 &#8211; Qu\u1ef9 ti\u1ec1n th\u01b0\u1edfng <\/strong>l\u00e0 <strong>T\u1ef1 ch\u1ee7 <\/strong>ho\u1eb7c <strong>Kh\u00f4ng t\u1ef1 ch\u1ee7.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>Xem b\u00e1o c\u00e1o.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-39337\" src=\"\/v4\/wp-content\/uploads\/2026\/09\/R32-32.png\" alt=\"\" width=\"880\" height=\"697\" srcset=\"\/v4\/wp-content\/uploads\/2026\/09\/R32-32.png 880w, \/v4\/wp-content\/uploads\/2026\/09\/R32-32-300x238.png 300w, \/v4\/wp-content\/uploads\/2026\/09\/R32-32-768x608.png 768w, \/v4\/wp-content\/uploads\/2026\/09\/R32-32-50x40.png 50w, \/v4\/wp-content\/uploads\/2026\/09\/R32-32-60x48.png 60w, \/v4\/wp-content\/uploads\/2026\/09\/R32-32-100x79.png 100w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn b\u1ea1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7\/kh\u00f4ng t\u1ef1 ch\u1ee7 cho ngu\u1ed3n 18 Qu\u1ef9 ti\u1ec1n th\u01b0\u1edfng khi in m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o theo TT 26\/2026\/TT-BTC giai \u0111o\u1ea1n l\u1eadp d\u1ef1 to\u00e1n nhu c\u1ea7u, g\u1ed3m:\u00a0 Bi\u1ec3u 12.1.2:\u00a0D\u1ef1 to\u00e1n thu, chi s\u1ef1 nghi\u1ec7p&#8230;<\/p>\n","protected":false},"author":113,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[209],"ht-kb-tag":[],"class_list":["post-39333","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r35"],"_links":{"self":[{"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/39333","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":3,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/39333\/revisions"}],"predecessor-version":[{"id":39349,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb\/39333\/revisions\/39349"}],"wp:attachment":[{"href":"\/v4\/wp-json\/wp\/v2\/media?parent=39333"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-category?post=39333"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/v4\/wp-json\/wp\/v2\/ht-kb-tag?post=39333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}