{"id":27315,"date":"2024-10-07T11:49:19","date_gmt":"2024-10-07T04:49:19","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27315"},"modified":"2026-07-03T11:08:35","modified_gmt":"2026-07-03T04:08:35","slug":"rut-du-toan-thuc-chi-bang-tien-mat","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/rut-du-toan-thuc-chi-bang-tien-mat\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t"},"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<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 h\u01b0\u1edbng d\u1eabn <strong data-start=\"44\" data-end=\"96\">r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t<\/strong> t\u1eeb l\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n gi\u00fap k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n, d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c.<\/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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi v\u1ec1 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/strong><\/p>\n<p>N\u1ee3 TK 111: Ti\u1ec1n m\u1eb7t<\/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\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n<p>Co\u0301 TK 0082: N\u0103m nay (008212, 008222)<\/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>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi c\u00f3 nhu c\u1ea7u thanh to\u00e1n tr\u1ef1c ti\u1ebfp t\u1eeb kinh ph\u00ed ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<ol>\n<li>K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n kinh ph\u00ed cho \u0111\u01a1n v\u1ecb, bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (thanh to\u00e1n), C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00e1c: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, danh s\u00e1ch nh\u1eadn ti\u1ec1n,\u2026 \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng c\u00f3 danh s\u00e1ch k\u00e8m theo: th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n \u0111\u00e3 th\u1ef1c chi theo m\u1eabu B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng \u0111\u1ec3 kho b\u1ea1c c\u00f3 c\u0103n c\u1ee9 duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/li>\n<li>K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t chi.<\/li>\n<li>Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t chi cho \u0111\u01a1n v\u1ecb, v\u00e0 chi ti\u1ec1n cho \u0111\u01a1n v\u1ecb.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c nh\u1eadn (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, chuy\u1ec3n kho\u1ea3n kho b\u1ea1c) k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/li>\n<\/ol>\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>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/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> V\u00e0o ph\u00e2n h\u1ec7 <\/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 ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36493 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-63.png\" alt=\"\" width=\"942\" height=\"619\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-63.png 942w, \/2025\/wp-content\/uploads\/2024\/10\/1-63-300x197.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-63-768x505.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-63-50x33.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-63-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-63-100x66.png 100w\" sizes=\"auto, (max-width: 942px) 100vw, 942px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <\/span><b>Th\u1ef1c chi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong> 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 chung: T\u00e0i kho\u1ea3n s\u1ed1, Ng\u01b0\u1eddi l\u0129nh ti\u1ec1n, Di\u1ec5n gi\u1ea3i, 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.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36495 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-56.png\" alt=\"\" width=\"990\" height=\"528\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-56.png 990w, \/2025\/wp-content\/uploads\/2024\/10\/2-56-300x160.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-56-768x410.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/2-56-50x27.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-56-60x32.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-56-100x53.png 100w\" sizes=\"auto, (max-width: 990px) 100vw, 990px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn sinh Phi\u1ebfu thu. 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-36497 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-44.png\" alt=\"\" width=\"362\" height=\"162\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-44.png 362w, \/2025\/wp-content\/uploads\/2024\/10\/3-44-300x134.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-44-50x22.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-44-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-44-100x45.png 100w\" sizes=\"auto, (max-width: 362px) 100vw, 362px\" \/><\/p>\n<p>L\u01b0u \u00fd: N\u1ebfu ph\u1ea7n m\u1ec1m kh\u00f4ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-lap-va-cat-giay-rut-du-toan-chuong-trinh-khong-tu-dong-sinh-but-toan-hach-toan-thi-phai-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 5:<\/strong> Ph\u1ea7n m\u1ec1m sinh <\/span><b>Phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n nh\u1eadp qu\u1ef9 <\/b>v\u00e0 m\u1eb7c \u0111\u1ecbnh sinh\u00a0<strong>TK N\u1ee3 1111\/ TK C\u00f3 511 (\u00a0<\/strong>ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7\u00a0<strong>)\u00a0<\/strong>ho\u1eb7c\u00a0<strong>TK C\u00f3 1351<\/strong>( ngu\u1ed3n t\u1ef1 ch\u1ee7 ), nghi\u1ec7p v\u1ee5\u00a0<strong>Th\u1ef1c chi<\/strong><\/p>\n<p>Nh\u1ea5n c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n\u00a0<strong>C\u00f3 TK 008212\u00a0<\/strong>ho\u1eb7c<strong>\u00a0008222\u00a0<\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n KP. Tu\u1ef3 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 ch\u1ec9nh s\u1eeda b\u00fat to\u00e1n h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36499 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-40.png\" alt=\"\" width=\"1180\" height=\"692\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-40.png 1180w, \/2025\/wp-content\/uploads\/2024\/10\/4-40-300x176.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-40-1024x601.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/4-40-768x450.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-40-50x29.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-40-60x35.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-40-100x59.png 100w\" sizes=\"auto, (max-width: 1180px) 100vw, 1180px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[939],"ht-kb-tag":[],"class_list":["post-27315","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\/27315","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":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27315\/revisions"}],"predecessor-version":[{"id":50373,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27315\/revisions\/50373"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27315"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27315"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}