{"id":27785,"date":"2024-10-08T10:31:18","date_gmt":"2024-10-08T03:31:18","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=27785"},"modified":"2025-08-14T09:57:29","modified_gmt":"2025-08-14T02:57:29","slug":"quy-trinh-rut-du-toan-tam-ung-da-cap-bang-chuyen-khoan-kho-bac","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-rut-du-toan-tam-ung-da-cap-bang-chuyen-khoan-kho-bac\/","title":{"rendered":"Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c"},"content":{"rendered":"

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

\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
\n

a. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n

\u2013 R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n

N\u1ee3 TK 611, 612, 642: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/p>\n

C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

C\u00f3 TK 008 (008211, 008221): T\u1ea1m \u1ee9ng (D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7, D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7) \u2013 Ghi d\u01b0\u01a1ng.<\/p>\n

\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, v\u1edbi c\u00e1c kho\u1ea3n chi t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7, ghi:<\/strong><\/p>\n

N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n

b. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/strong><\/p>\n

\u2013\u00a0R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3:<\/strong><\/p>\n

N\u1ee3 TK 331, 332, 334<\/p>\n

C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

C\u00f3 TK 008 (008211, 008221): T\u1ea1m \u1ee9ng (D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7, D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7) \u2013 Ghi d\u01b0\u01a1ng.<\/p>\n

\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, v\u1edbi c\u00e1c kho\u1ea3n chi t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7, ghi:<\/strong><\/p>\n

N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n

c. Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c mua NVL, CCDC, TSC\u0110 ho\u1eb7c \u0111\u1ea7u t\u01b0 XDCB<\/strong><\/p>\n

\u2013 Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c mua NVL, CCDC, TSC\u0110 ho\u1eb7c \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/strong><\/p>\n

N\u1ee3 TK 152, 153, 211, 241<\/p>\n

C\u00f3 TK 1351: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

C\u00f3 TK 008, 009 (008211, 008221, 00921): T\u1ea1m \u1ee9ng (D\u1ef1 to\u00e1n giao t\u1ef1 ch\u1ee7, D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7, D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0) \u2013 Ghi d\u01b0\u01a1ng.<\/p>\n

\u2013 \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, v\u1edbi c\u00e1c kho\u1ea3n chi t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7, ghi:<\/strong><\/p>\n

N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n

d. Thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/strong><\/p>\n

C\u00f3 TK 008 (008211, 008221): D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (T\u1ea1m \u1ee9ng) \u2013 Ghi \u00e2m<\/p>\n

C\u00f3 TK 008 (008212, 008222): D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (Th\u1ef1c chi) \u2013 Ghi d\u01b0\u01a1ng<\/p>\n<\/div><\/div>\n

<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
\n

Khi c\u00f3 nhu c\u1ea7u t\u1ea1m \u1ee9ng ti\u1ec1n 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

    \n
  1. K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c t\u1ea1m \u1ee9ng d\u1ef1 to\u00e1n cho \u0111\u01a1n v\u1ecb bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (t\u1ea1m \u1ee9ng), B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng.<\/li>\n
  2. K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t t\u1ea1m \u1ee9ng.<\/li>\n
  3. Kho b\u1ea1c chi s\u1ed1 t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb v\u00e0 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n s\u1ed1 r\u00fat t\u1ea1m \u1ee9ng v\u00e0o s\u1ed5 s\u00e1ch. Sau khi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u00ec k\u1ebf to\u00e1n l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi kho b\u1ea1c.<\/li>\n
  4. K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb g\u1ed3m: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng v\u00e0 Ch\u1ee9ng t\u1eeb k\u00e8m theo kh\u00e1c: Danh s\u00e1ch nh\u1eadn ti\u1ec1n, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t,\u2026<\/li>\n
  5. K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/li>\n
  6. Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t thanh to\u00e1n t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb, kho\u1ea3n chi chuy\u1ec3n tr\u1ea1ng th\u00e1i t\u1eeb t\u1ea1m \u1ee9ng sang th\u1ef1c chi.<\/li>\n<\/ol>\n<\/div><\/div>\n
    <\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/div>
    \n

    B\u01b0\u1edbc 1: L\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n<\/h3>\n

    1. V\u00e0o ph\u00e2n h\u1ec7 <\/span>Kho b\u1ea1c<\/b>, ch\u1ecdn <\/span>R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/b>.<\/span><\/p>\n

    \"\"<\/p>\n

    2. T\u00edch ch\u1ecdn <\/span>T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/b>.<\/span><\/p>\n

    3. Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n:<\/span><\/p>\n

    – Nh\u1eadp th\u00f4ng tin chung: \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n.<\/span><\/p>\n

    – Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: Ng\u00e0y ch\u1ee9ng t\u1eeb, Ng\u00e0y h\u1ea1ch to\u00e1n, S\u1ed1 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

    – Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: Ngu\u1ed3n, Ch\u01b0\u01a1ng, Kho\u1ea3n, Ti\u1ec3u m\u1ee5c, S\u1ed1 ti\u1ec1n.<\/span><\/p>\n

    \"\"<\/p>\n

    4. Nh\u1ea5n <\/span>C\u1ea5t<\/b>, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o. Nh\u1ea5n <\/span>\u0110\u1ed3ng \u00fd<\/b>.<\/span><\/p>\n

    \"\"<\/p>\n

    5. Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <\/span>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/b> v\u1eeba sinh t\u1eeb <\/span>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/b>. <\/span><\/p>\n

      \n
    • Ph\u1ea7n m\u1ec1m t\u1ef1 sinh TK N\u1ee3 6122<\/strong>,\u00a0TK C\u00f3 1351<\/strong>, C\u1ea5p ph\u00e1t:\u00a0D\u1ef1 to\u00e1n<\/strong>, Nghi\u1ec7p v\u1ee5 l\u00e0\u00a0T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>.<\/li>\n
    • C\u0103n c\u1ee9 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 s\u1eeda l\u1ea1i b\u00fat to\u00e1n cho ph\u00f9 h\u1ee3p.\u00a0<\/li>\n
    • Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh\u00a0TK C\u00f3 008221<\/strong>\u00a0d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean tab\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      *L\u01b0u \u00fd:<\/strong><\/em><\/span><\/p>\n

      V\u1edbi c\u00e1c kho\u1ea3n chi t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong>, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb:<\/p>\n

      V\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ghi: N\u1ee3\u00a0TK 135 (1351)<\/strong>\/C\u00f3\u00a0TK 511.<\/strong><\/p>\n

      B\u01b0\u1edbc 2: L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u1ea1m \u1ee9ng<\/h3>\n

      1. V\u00e0o ph\u00e2n h\u1ec7 <\/span>Kho b\u1ea1c<\/b>, ch\u1ecdn <\/span>L\u1eadp b\u1ea3ng k\u00ea\\L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/b><\/p>\n

      \"\"<\/p>\n

      2. T\u1ea1i m\u00e0n h\u00ecnh <\/span>B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/b>:<\/span><\/p>\n

      – Ch\u1ecdn <\/span>Kho\u1ea3ng th\u1eddi gian <\/b>c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea nh\u1eefng ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng >> Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean danh s\u00e1ch ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng kho\u1ea3ng th\u1eddi gian \u0111\u00e3 ch\u1ecdn.<\/span><\/p>\n

      – T\u00edch ch\u1ecdn nh\u1eefng ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea.\u00a0<\/span><\/p>\n

      – Nh\u1ea5n <\/span>C\u1ea5t<\/b>.<\/span><\/p>\n

      \"\"<\/p>\n

      3. In B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n v\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n t\u1ea1m \u1ee9ng (Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP) b\u1eb1ng c\u00e1ch nh\u1ea5n <\/span>In<\/b>, ch\u1ecdn m\u1eabu c\u1ea7n in.<\/span><\/p>\n

      \"\"<\/p>\n

      B\u01b0\u1edbc 3: Thanh to\u00e1n t\u1ea1m \u1ee9ng<\/h3>\n

      Sau khi \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n:<\/span><\/p>\n

      1. V\u00e0o ph\u00e2n h\u1ec7 <\/span>Kho b\u1ea1c<\/b>, ch\u1ecdn <\/span>L\u1eadp b\u1ea3ng k\u00ea<\/b>\\<\/span>Danh s\u00e1ch b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/b><\/p>\n

      \"\"<\/p>\n

      2. K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o b\u1ea3ng k\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/span><\/p>\n

      3. T\u1ea1i m\u1ee5c <\/span>Thanh to\u00e1n<\/b>:<\/span><\/p>\n

      – T\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n.\u00a0<\/span><\/p>\n

      – Nh\u1ea5n <\/span>Thanh to\u00e1n<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/span><\/p>\n

      \"\"<\/p>\n

      4. H\u1ec7 th\u1ed1ng sinh ch\u1ee9ng t\u1eeb \u0111\u1ed3ng th\u1eddi t\u1ea1i m\u1ee5c <\/span>H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/b>.<\/span><\/p>\n

      \"\"<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      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":[949],"ht-kb-tag":[],"class_list":["post-27785","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-rut-du-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27785","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\/27785\/revisions"}],"predecessor-version":[{"id":43081,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27785\/revisions\/43081"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27785"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27785"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}