{"id":27197,"date":"2024-10-04T11:46:17","date_gmt":"2024-10-04T04:46:17","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27197"},"modified":"2025-04-17T16:19:48","modified_gmt":"2025-04-17T09:19:48","slug":"rut-du-toan-chuyen-khoan-thanh-toan-bao-hiem","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/rut-du-toan-chuyen-khoan-thanh-toan-bao-hiem\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>&#8211; R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong><\/p>\n<p>N\u1ee3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p>C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p>C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn TK C\u00f3 008 (008212, 008222) : D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<p><strong>&#8211; H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong><\/p>\n<p><em>a. Tr\u00edch BHXH, BHYT, BHTN ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh, ghi:<\/em><\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 611<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb SNCL, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 642<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 612<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p><em>b. Ph\u1ea7n BHXH, BHYT, BHTN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 h\u00e0ng th\u00e1ng, ghi:<\/em><\/p>\n<p>N\u01a1\u0323 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/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>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-weight: 400;\">1. V\u00e0o nghi\u1ec7p v\u1ee5 <\/span><b>Kho b\u1ea1c<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>R\u00fat d\u1ef1 to\u00e1n<\/b><span style=\"font-weight: 400;\">\\<\/span><b>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36349 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-52.png\" alt=\"\" width=\"962\" height=\"619\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-52.png 962w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-300x193.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-768x494.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-52-100x64.png 100w\" sizes=\"auto, (max-width: 962px) 100vw, 962px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">2. Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n, th\u00f4ng tin ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb: N\u1ed9i dung thanh to\u00e1n, m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, S\u1ed1 ti\u1ec1n\u2026<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36361 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-53.png\" alt=\"\" width=\"1047\" height=\"595\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-53.png 1047w, \/2025\/wp-content\/uploads\/2024\/10\/1-53-300x170.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-53-1024x582.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/1-53-768x436.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-53-50x28.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-53-60x34.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-53-100x57.png 100w\" sizes=\"auto, (max-width: 1047px) 100vw, 1047px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">3. Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">. H\u1ec7 th\u1ed1ng th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb, ch\u1ecdn <\/span><b>Sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m, <\/b><span style=\"font-weight: 400;\">nh\u1ea5n <\/span><b>\u0110\u1ed3ng \u00fd<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36363 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-47.png\" alt=\"\" width=\"379\" height=\"196\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-47.png 379w, \/2025\/wp-content\/uploads\/2024\/10\/2-47-300x155.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-47-50x26.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-47-60x31.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-47-100x52.png 100w\" sizes=\"auto, (max-width: 379px) 100vw, 379px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">4. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m v\u00e0\u00a0h\u1ea1ch to\u00e1n d\u1ef1a v\u00e0o <strong>Ti\u1ec3u m\u1ee5c<\/strong> \u0111\u00e3 khai b\u00e1o. Anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi ph\u1ea7n m\u1ec1m t\u00edch ch\u1ecdn s\u1eb5n <\/span><b>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1ea5n<\/span><b> C\u1ea5t<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u01b0u.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36365 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-36.png\" alt=\"\" width=\"1151\" height=\"770\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-36.png 1151w, \/2025\/wp-content\/uploads\/2024\/10\/3-36-300x201.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-36-1024x685.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/3-36-768x514.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/3-36-50x33.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-36-60x40.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-36-100x67.png 100w\" sizes=\"auto, (max-width: 1151px) 100vw, 1151px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch ch\u1ecdn T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb v\u00e0o <strong>Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong>\u00a0\u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed.<\/em><\/p>\n<p><span style=\"font-weight: 400;\">5. Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m, anh\/ch\u1ecb c\u00f3 th\u1ec3 s\u1eeda th\u00f4ng tin n\u1ebfu c\u1ea7n. Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36367 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-34.png\" alt=\"\" width=\"1057\" height=\"481\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-34.png 1057w, \/2025\/wp-content\/uploads\/2024\/10\/4-34-300x137.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-34-1024x466.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-34-768x349.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-34-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-34-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-34-100x46.png 100w\" sizes=\"auto, (max-width: 1057px) 100vw, 1057px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[939],"ht-kb-tag":[],"class_list":["post-27197","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-rut-du-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27197","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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27197\/revisions"}],"predecessor-version":[{"id":36369,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27197\/revisions\/36369"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27197"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27197"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}