Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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<\/span>M\u1ee5c \u0111\u00edch<\/div>
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1. N\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) l\u00e0 vi\u1ec7c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch n\u1ed9p tr\u1ea3 kinh ph\u00ed \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng\u00a0 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng (tr\u1ea3 l\u1ea1i kho b\u1ea1c v\u00e0 \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i l\u1ea1i).<\/p>\n
2. Nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) th\u01b0\u1eddng x\u1ea3y ra v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n
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S\u1ed1 \u0111\u00e3 t\u1ea1m \u1ee9ng c\u1ea5p sai n\u1ed9i dung, kho b\u1ea1c y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i, s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c r\u00fat cho l\u1ea7n sau.<\/li>\n
S\u1ed1 \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng nh\u01b0ng \u0111\u1ebfn th\u1eddi h\u1ea1n kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng ph\u1ea3i n\u1ed9p l\u1ea1i kho b\u1ea1c, s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c r\u00fat cho l\u1ea7n sau.<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
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\u2013 N\u1ed9p ph\u1ee5c h\u1ed3i l\u1ea1i s\u1ed1 kinh ph\u00ed t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi:<\/strong><\/p>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng r\u00fat v\u1ec1 ch\u01b0a chi, ho\u1eb7c ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
N\u1ee3 TK 511: Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng r\u00fat v\u1ec1 \u0111\u00e3 chi ra ch\u01b0a thanh to\u00e1n)<\/p>\n
C\u00f3 TK 111, 112 (Nghi\u1ec7p v\u1ee5 n\u1ed9p ph\u1ee5c h\u1ed3i \u2013 T\u1ea1m \u1ee9ng)\u00a0 \u00a0 \u00a0 \u00a0<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008211, 008221) \u2013 ghi \u00e2m<\/p>\n
\u2013 N\u1ed9p ph\u1ee5c h\u1ed3i s\u1ed1 kinh ph\u00ed t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c:<\/strong><\/p>\n
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N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK 511: Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p<\/p>\n
C\u00f3 611: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7 (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 T\u1ea1m \u1ee9ng)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008211, 008221) \u2013 ghi \u00e2m<\/p>\n
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N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
\u00a0 \u00a0 \u00a0 C\u00f3 TK 612: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7 (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 T\u1ea1m \u1ee9ng)\u00a0 (N\u1ebfu l\u00e0 c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan kh\u00e1c kh\u00f4ng c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD)<\/p>\n
\u00a0 \u00a0 \u00a0 C\u00f3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 T\u1ea1m \u1ee9ng) ( N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (SNCL) v\u00e0 c\u01a1 quan kh\u00e1c c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008211, 008221) \u2013 ghi \u00e2m<\/p>\n<\/div><\/div>\n
<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
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Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n, k\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu chi, ho\u1eb7c \u1ee6y nhi\u1ec7m chi k\u00e8m theo Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (M\u1eabu s\u1ed1 C2-05\/NS) \u0111\u1ec3 ra kho b\u1ea1c giao d\u1ecbch n\u1ed9p tr\u1ea3 v\u00e0o NSNN s\u1ed1 kinh ph\u00ed ph\u1ea3i n\u1ed9p l\u1ea1i\u2026<\/p>\n<\/div><\/div>\n
<\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/div>
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1. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ph\u1ee5c h\u1ed3i b\u1eb1ng ti\u1ec1n m\u1eb7t: Va\u0300o ph\u00e2n h\u1ec7 <\/span>Ti\u1ec1n m\u1eb7t<\/b>, ch\u1ecdn <\/span>L\u1eadp phi\u1ebfu chi<\/b>\\<\/span>Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB\u00a0<\/b><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ph\u1ee5c h\u1ed3i b\u1eb1ng ti\u1ec1n g\u1eedi: V\u00e0o<\/span> ph\u00e2n h\u1ec7 <\/span>Ti\u1ec1n g\u1eedi<\/b>, ch\u1ecdn<\/span> Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/b><\/p>\n
V\u00ed d\u1ee5: <\/i><\/b>N\u1ed9p ph\u1ee5c h\u1ed3i b\u1eb1ng Ti\u1ec1n m\u1eb7t.<\/span><\/i><\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o th\u00f4ng tin v\u1ec1 Phi\u1ebfu chi.<\/span><\/p>\n
– Nh\u1eadp th\u00f4ng tin chung: Ng\u01b0\u1eddi nh\u1eadn, \u0110\u1ecba ch\u1ec9, L\u00fd do chi, th\u00f4ng tin ch\u1ee9ng t\u1eeb.<\/span><\/p>\n
– T\u1ea1i m\u1ee5c H\u1ea1ch to\u00e1n<\/strong>:<\/span><\/p>\n
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Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: TK N\u1ee3, S\u1ed1 ti\u1ec1n kh\u00f4i ph\u1ee5c, m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch.<\/span><\/li>\n
N\u1ebfu kh\u00f4i ph\u1ee5c kho\u1ea3n \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng: Ch\u1ecdn c\u1ed9t nghi\u1ec7p v\u1ee5 l\u00e0 <\/span>N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 T\u1ea1m \u1ee9ng<\/b>.<\/span><\/li>\n<\/ul>\n
– T\u1ea1i m\u1ee5c Th\u1ed1ng k\u00ea<\/strong>: Ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng<\/strong> t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n
– Nh\u1ea5n <\/span>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/b>, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n TK C\u00f3 \u2013 S\u1ed1 ti\u1ec1n \u00e2m t\u01b0\u01a1ng \u1ee9ng v\u1edbi nghi\u1ec7p v\u1ee5 \u0111\u00e3 ch\u1ecdn.<\/span><\/p>\n
3. Nh\u1ea5n <\/span>C\u1ea5t<\/b>.<\/span><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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