{"id":27207,"date":"2024-10-04T11:50:13","date_gmt":"2024-10-04T04:50:13","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27207"},"modified":"2026-08-06T10:57:25","modified_gmt":"2026-08-06T03:57:25","slug":"rut-du-toan-chuyen-khoan-nop-kinh-phi-cong-doan","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/rut-du-toan-chuyen-khoan-nop-kinh-phi-cong-doan\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ed9p Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n"},"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\" 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>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang c\u00e1c nghi\u1ec7p v\u1ee5 r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb c\u00e1c ngu\u1ed3n kinh ph\u00ed NSNN c\u1ea5p b\u1eb1ng h\u00ecnh th\u1ee9c giao d\u1ef1 to\u00e1n, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u nghi\u1ec7p v\u1ee5 n\u00e0y v\u00e0o ph\u1ea7n m\u1ec1m MISA Mimosa 2025.<\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>2.1. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n<p>N\u1ee3 TK 3324: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/p>\n<p style=\"padding-left: 40px;\">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 style=\"padding-left: 40px;\">C\u00f3 TK 1351: 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>2.2. H\u1ea1ch to\u00e1n chi ph\u00ed kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n<p><strong>2.2.1 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 154, 6421<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 6121<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<p><strong>2.2.2 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0<\/strong>(kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb) h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 6111<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\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;\"><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Khai 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-36371 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-54.png\" alt=\"\" width=\"1077\" height=\"569\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-54.png 1077w, \/2025\/wp-content\/uploads\/2024\/10\/1-54-300x158.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-54-1024x541.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/1-54-768x406.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-54-50x26.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-54-60x32.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-54-100x53.png 100w\" sizes=\"auto, (max-width: 1077px) 100vw, 1077px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\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-36373 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-48.png\" alt=\"\" width=\"380\" height=\"196\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-48.png 380w, \/2025\/wp-content\/uploads\/2024\/10\/2-48-300x155.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-48-50x26.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-48-60x31.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-48-100x52.png 100w\" sizes=\"auto, (max-width: 380px) 100vw, 380px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 4:<\/strong> Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb<strong>\u00a0Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong>, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh sinh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.\u00a0<\/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-36375 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-37.png\" alt=\"\" width=\"1206\" height=\"770\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-37.png 1206w, \/2025\/wp-content\/uploads\/2024\/10\/3-37-300x192.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-37-1024x654.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/3-37-768x490.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/3-37-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-37-60x38.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-37-100x64.png 100w\" sizes=\"auto, (max-width: 1206px) 100vw, 1206px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd:<\/strong>\u00a0Tr\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\u00a0<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;\"><strong>B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, 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-36377 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-35.png\" alt=\"\" width=\"1070\" height=\"444\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-35.png 1070w, \/2025\/wp-content\/uploads\/2024\/10\/4-35-300x124.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-35-1024x425.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-35-768x319.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-35-50x21.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-35-60x25.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-35-100x41.png 100w\" sizes=\"auto, (max-width: 1070px) 100vw, 1070px\" \/><\/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":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[939],"ht-kb-tag":[],"class_list":["post-27207","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\/27207","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\/71"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27207\/revisions"}],"predecessor-version":[{"id":57265,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27207\/revisions\/57265"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27207"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27207"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}