{"id":27805,"date":"2024-10-08T11:02:28","date_gmt":"2024-10-08T04:02:28","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=27805"},"modified":"2025-04-21T14:03:06","modified_gmt":"2025-04-21T07:03:06","slug":"quy-trinh-rut-du-toan-thuc-chi-bang-tien-mat-tien-gui","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-rut-du-toan-thuc-chi-bang-tien-mat-tien-gui\/","title":{"rendered":"Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi"},"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 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>a. R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi v\u1ec1 qu\u1ef9 ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p>N\u1ee3 TK 111, 112<\/p>\n<p>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>C\u00f3 TK 135: 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) \u2013 D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<p><strong>b. Chi thanh toa\u0301n ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng b\u0103\u0300ng ti\u1ec1n m\u1eb7t\/ti\u00ea\u0300n g\u01b0\u0309i<\/strong><\/p>\n<p>N\u1ee3 TK 611, 612, 241<\/p>\n<p>C\u00f3 TK 111, 112<\/p>\n<p><strong>c. Xu\u00e2\u0301t quy\u0303 ta\u0323m \u01b0\u0301ng cho ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng trong \u0111\u01a1n vi\u0323<\/strong><\/p>\n<p>N\u1ee3 TK 141: T\u1ea1m \u1ee9ng<\/p>\n<p>C\u00f3 TK 111, 112<\/p>\n<p><strong>d. Khi NL\u0110 thanh toa\u0301n ca\u0301c khoa\u0309n ta\u0323m \u01b0\u0301ng<\/strong><\/p>\n<p>N\u1ee3 TK 611, 612, 241<\/p>\n<p>C\u00f3 TK 141: T\u1ea1m \u1ee9ng<\/p>\n<p><strong>e. Chi thanh toa\u0301n ca\u0301c khoa\u0309n pha\u0309i tra\u0309 nha\u0300 cung c\u00e2\u0301p<\/strong><\/p>\n<p>N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\n<p>C\u00f3 TK 111, 112<\/p>\n<p><strong>f. Ha\u0323ch toa\u0301n ca\u0301c khoa\u0309n pha\u0309i tra\u0309 NL\u0110 va\u0300 ca\u0301c khoa\u0309n tri\u0301ch theo l\u01b0\u01a1ng<\/strong><\/p>\n<p>N\u1ee3 TK 611, 612<\/p>\n<p>C\u00f3 TK 334, 332<\/p>\n<p><strong>g. Chi l\u01b0\u01a1ng va\u0300 ca\u0301c khoa\u0309n pha\u0309i tra\u0309 NL\u0110 b\u0103\u0300ng ti\u00ea\u0300n m\u0103\u0323t\/ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p>N\u1ee3 TK 334, 332<\/p>\n<p>C\u00f3 TK 111, 112<\/p>\n<p><strong>k. N\u1ed9p kh\u00f4i ph\u1ee5c, n\u1ed9p tr\u1ea3 l\u1ea1i s\u1ed1 kinh ph\u00ed \u0111\u00e3 r\u00fat<\/strong><\/p>\n<p>N\u1ee3 TK 511, 1351<\/p>\n<p>C\u00f3 TK 111, 112: S\u1ed1 kinh ph\u00ed n\u1ed9p kh\u00f4i ph\u1ee5c, n\u1ed9p tr\u1ea3<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 008212, 008222: Ghi \u00e2m<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/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>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>B\u01b0\u1edbc 1: L\u1eadp ch\u1ee9ng t\u1eeb d\u1ef1 to\u00e1n<\/h3>\n<p><span style=\"font-weight: 400;\">1. 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;\">, ch\u1ecdn <\/span><b>R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/b><span style=\"font-weight: 400;\"> n\u1ebfu \u0111\u01a1n v\u1ecb r\u00fat ti\u1ec1n g\u1eedi ho\u1eb7c ch\u1ecdn <\/span><b>R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n m\u1eb7t<\/b><span style=\"font-weight: 400;\"> n\u1ebfu \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p><em><strong>V\u00ed d\u1ee5<\/strong>: R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36871 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-85.png\" alt=\"\" width=\"963\" height=\"621\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-85.png 963w, \/2025\/wp-content\/uploads\/2024\/10\/1-85-300x193.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-85-768x495.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-85-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-85-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-85-100x64.png 100w\" sizes=\"auto, (max-width: 963px) 100vw, 963px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">2. T\u00edch ch\u1ecdn <\/span><b>Th\u1ef1c chi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. Khai b\u00e1o th\u00f4ng tin v\u1ec1 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; 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<p><span style=\"font-weight: 400;\">&#8211; 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><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36919 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/1-88.png\" alt=\"\" width=\"998\" height=\"611\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/1-88.png 998w, \/2025\/wp-content\/uploads\/2024\/10\/1-88-300x184.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/1-88-768x470.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/1-88-50x31.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/1-88-60x37.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/1-88-100x61.png 100w\" sizes=\"auto, (max-width: 998px) 100vw, 998px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">4. Nh\u1ea5n <\/span><b>C\u1ea5t<\/b><span style=\"font-weight: 400;\">. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o. 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-36921 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/2-82.png\" alt=\"\" width=\"359\" height=\"163\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/2-82.png 359w, \/2025\/wp-content\/uploads\/2024\/10\/2-82-300x136.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/2-82-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/2-82-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/2-82-100x45.png 100w\" sizes=\"auto, (max-width: 359px) 100vw, 359px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">5. Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <\/span><b>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/b><span style=\"font-weight: 400;\">. 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.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36923 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/3-69.png\" alt=\"\" width=\"1135\" height=\"767\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/3-69.png 1135w, \/2025\/wp-content\/uploads\/2024\/10\/3-69-300x203.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/3-69-1024x692.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/3-69-768x519.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/3-69-50x34.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/3-69-60x41.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/3-69-100x68.png 100w\" sizes=\"auto, (max-width: 1135px) 100vw, 1135px\" \/><\/p>\n<h3>B\u01b0\u1edbc 2: L\u1eadp b\u00fat to\u00e1n chi<\/h3>\n<p><span style=\"font-weight: 400;\">1. V\u00e0o ph\u00e2n h\u1ec7 <\/span><b>Ti\u1ec1n g\u1eedi<\/b><span style=\"font-weight: 400;\">, ch\u1ecdn <\/span><b>Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-36925 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/4-60.png\" alt=\"\" width=\"960\" height=\"618\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/4-60.png 960w, \/2025\/wp-content\/uploads\/2024\/10\/4-60-300x193.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/4-60-768x494.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/4-60-50x32.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/4-60-60x39.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/4-60-100x64.png 100w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">2. Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu chi ti\u1ec1n g\u1eedi.<\/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<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb: Ng\u00e0y CT, Ng\u00e0y HT, S\u1ed1 CT.<\/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 Di\u1ec5n gi\u1ea3i, TK N\u1ee3, S\u1ed1 ti\u1ec1n, m\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch, nghi\u1ec7p v\u1ee5 ch\u1ecdn <\/span><b>Th\u1ef1c chi<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8211; 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-36927 size-full\" src=\"\/2025\/wp-content\/uploads\/2024\/10\/5-47.png\" alt=\"\" width=\"1192\" height=\"538\" srcset=\"\/2025\/wp-content\/uploads\/2024\/10\/5-47.png 1192w, \/2025\/wp-content\/uploads\/2024\/10\/5-47-300x135.png 300w, \/2025\/wp-content\/uploads\/2024\/10\/5-47-1024x462.png 1024w, \/2025\/wp-content\/uploads\/2024\/10\/5-47-768x347.png 768w, \/2025\/wp-content\/uploads\/2024\/10\/5-47-50x23.png 50w, \/2025\/wp-content\/uploads\/2024\/10\/5-47-60x27.png 60w, \/2025\/wp-content\/uploads\/2024\/10\/5-47-100x45.png 100w\" sizes=\"auto, (max-width: 1192px) 100vw, 1192px\" \/><\/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":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[949],"ht-kb-tag":[],"class_list":["post-27805","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\/27805","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\/27805\/revisions"}],"predecessor-version":[{"id":36929,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27805\/revisions\/36929"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27805"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27805"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}