{"id":27679,"date":"2024-10-08T08:42:28","date_gmt":"2024-10-08T01:42:28","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27679"},"modified":"2026-06-29T11:37:36","modified_gmt":"2026-06-29T04:37:36","slug":"nop-tra-cac-khoan-rut-tu-nam-truoc-da-duoc-duyet-quyet-toan-nhung-bi-thanh-tra-kiem-toan-nha-nuoc-yeu-cau-xuat-toan-nop-tra-nsnn","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/nop-tra-cac-khoan-rut-tu-nam-truoc-da-duoc-duyet-quyet-toan-nhung-bi-thanh-tra-kiem-toan-nha-nuoc-yeu-cau-xuat-toan-nop-tra-nsnn\/","title":{"rendered":"N\u1ed9p tr\u1ea3 c\u00e1c kho\u1ea3n r\u00fat t\u1eeb n\u0103m tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n nh\u01b0ng b\u1ecb thanh tra, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u xu\u1ea5t to\u00e1n, n\u1ed9p tr\u1ea3 NSNN"},"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 anh\/ch\u1ecb h\u1ea1ch to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 r\u00fat, \u0111\u00e3 quy\u1ebft to\u00e1n t\u1eeb n\u0103m tr\u01b0\u1edbc nh\u01b0ng b\u1ecb thanh tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u xu\u1ea5t to\u00e1n.<\/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>B\u01b0\u01a1\u0301c 1:<\/strong> Ha\u0323ch toa\u0301n N\u1ee3 TK 1388\/C\u00f3 TK 3338: S\u00f4\u0301 ti\u00ea\u0300n xu\u00e2\u0301t toa\u0301n.<\/p>\n<p><strong>B\u01b0\u01a1\u0301c 2:<\/strong> Khi thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n: N\u1ee3 TK 111,112\/C\u00f3 TK 1388.<\/p>\n<p><strong>B\u01b0\u01a1\u0301c 3:<\/strong> Khi n\u1ed9p NSNN: N\u1ee3 TK 3338\/C\u00f3 TK 111,112.<\/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. 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<h4>3.1. H\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n c\u1ea7n ph\u1ea3i n\u1ed9p tr\u1ea3<\/h4>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o menu <\/span><b>T\u00f4\u0309ng h\u01a1\u0323p<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/b><span style=\"font-weight: 400;\">\\<\/span><b>Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36753 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/13-18.png\" alt=\"\" width=\"1136\" height=\"709\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/13-18.png 1136w, \/2025\/wp-content\/uploads\/2024\/10\/13-18-300x187.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/13-18-1024x639.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/13-18-768x479.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/13-18-50x31.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/13-18-60x37.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/13-18-100x62.png 100w\" sizes=\"auto, (max-width: 1136px) 100vw, 1136px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Khai b\u00e1o th\u00f4ng tin chung: Di\u00ea\u0303n gia\u0309i, Nga\u0300y CT, nga\u0300y HT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ea1i m\u1ee5c <\/span><b>H\u1ea1ch to\u00e1n<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp TK N\u1ee3 1388, TK C\u00f3 3338, nh\u1eadp S\u00f4\u0301 ti\u00ea\u0300n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ea1i m\u1ee5c <\/span><b>Th\u00f4\u0301ng k\u00ea<\/b><span style=\"font-weight: 400;\"> cho\u0323n <\/span><b>\u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng N\u01a1\u0323<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u00e2\u0301n <\/span><b>C\u00e2\u0301t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36817 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/13-19.png\" alt=\"\" width=\"1098\" height=\"446\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/13-19.png 1098w, \/2025\/wp-content\/uploads\/2024\/10\/13-19-300x122.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/13-19-1024x416.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/13-19-768x312.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/13-19-50x20.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/13-19-60x24.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/13-19-100x41.png 100w\" sizes=\"auto, (max-width: 1098px) 100vw, 1098px\" \/><\/p>\n<h4>3.2. Khi thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n<\/h4>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o ph\u00e2n h\u1ec7 <\/span><b>Ti\u00ea\u0300n m\u0103\u0323t<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>L\u1eadp phi\u1ebfu thu<\/b><span style=\"font-weight: 400;\">\\<\/span><b>Phi\u00ea\u0301u thu<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36819 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/14-19.png\" alt=\"\" width=\"938\" height=\"620\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/14-19.png 938w, \/2025\/wp-content\/uploads\/2024\/10\/14-19-300x198.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/14-19-768x508.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/14-19-50x33.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/14-19-60x40.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/14-19-100x66.png 100w\" sizes=\"auto, (max-width: 938px) 100vw, 938px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin phi\u1ebfu thu:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Khai b\u00e1o th\u00f4ng tin chung: Ng\u01b0\u01a1\u0300i n\u00f4\u0323p, di\u00ea\u0303n gia\u0309i, Nga\u0300y PT, nga\u0300y HT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ea1i m\u1ee5c <\/span><b>H\u1ea1ch to\u00e1n<\/b><span style=\"font-weight: 400;\">: nh\u1eadp TK N\u1ee3 1111, TK C\u00f3 1388, nh\u1eadp S\u00f4\u0301 ti\u00ea\u0300n.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ea1i m\u1ee5c <\/span><b>Th\u1ed1ng k\u00ea<\/b><span style=\"font-weight: 400;\"> ch\u1ecdn <\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\"> gi\u1ed1ng b\u01b0\u1edbc 2 m\u1ee5c 3.1.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u00e2\u0301n <\/span><b>C\u00e2\u0301t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36821 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/15-23.png\" alt=\"\" width=\"1089\" height=\"501\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/15-23.png 1089w, \/2025\/wp-content\/uploads\/2024\/10\/15-23-300x138.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/15-23-1024x471.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/15-23-768x353.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/15-23-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/15-23-60x28.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/15-23-100x46.png 100w\" sizes=\"auto, (max-width: 1089px) 100vw, 1089px\" \/><\/p>\n<h4>3.3. Khi n\u1ed9p NSNN<\/h4>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o ph\u00e2n h\u1ec7 <\/span><b>Ti\u00ea\u0300n m\u0103\u0323t<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>L\u1eadp phi\u1ebfu chi<\/b><span style=\"font-weight: 400;\">\\<\/span><b>Phi\u00ea\u0301u chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36765 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/21-11.png\" alt=\"\" width=\"940\" height=\"643\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/21-11.png 940w, \/2025\/wp-content\/uploads\/2024\/10\/21-11-300x205.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/21-11-768x525.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/21-11-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/21-11-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/21-11-100x68.png 100w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Khai b\u00e1o th\u00f4ng tin chung: Ng\u01b0\u01a1\u0300i nh\u00e2\u0323n, Ly\u0301 do chi, Nga\u0300y PT, nga\u0300y HT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; T\u1ea1i m\u1ee5c<\/span><b> H\u1ea1ch to\u00e1n<\/b><span style=\"font-weight: 400;\">: Nh\u1eadp TK N\u1ee3 3338, TK C\u00f3 1111, nh\u1eadp S\u00f4\u0301 ti\u00ea\u0300n<\/span><b>.<\/b><\/p>\n<p><span style=\"font-weight: 400;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u00e2\u0301n <\/span><b>C\u00e2\u0301t<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36823 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/16-15.png\" alt=\"\" width=\"1070\" height=\"510\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/16-15.png 1070w, \/2025\/wp-content\/uploads\/2024\/10\/16-15-300x143.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/16-15-1024x488.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/16-15-768x366.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/16-15-50x24.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/16-15-60x29.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/16-15-100x48.png 100w\" sizes=\"auto, (max-width: 1070px) 100vw, 1070px\" \/><\/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":[947],"ht-kb-tag":[],"class_list":["post-27679","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nghiep-vu-dieu-chinh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27679","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27679\/revisions"}],"predecessor-version":[{"id":47455,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27679\/revisions\/47455"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27679"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27679"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}