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. Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n
N\u1ee3 TK 611, 241<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
b. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 NL\u0110 v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/p>\n
N\u1ee3 TK 334, 332<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
c. Khi c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb chi:<\/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 (n\u1ebfu r\u00fat t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
d. Khi nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c:<\/strong><\/p>\n
N\u1ee3 TK 0082, 0092<\/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 (n\u1ebfu r\u00fat t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
e. Ghi nh\u1eadn s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat \u0111\u1ec3 s\u1eed d\u1ee5ng:<\/strong><\/p>\n
C\u00f3 TK 008211, 008221, 00921<\/p>\n
f. Thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/strong><\/p>\n
C\u00f3 TK 008, 009 (008211, 008221, 00921) \u2013 Ghi \u00e2m<\/p>\n
C\u00f3 TK 008, 009 (008212, 008222, 00922) \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, th\u01b0\u1eddng theo tr\u00ecnh t\u1ef1 sau:<\/p>\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:<\/p>\n
\n
N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (t\u1ea1m \u1ee9ng).<\/li>\n
N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n: 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 (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0ng gi\u1ea5y r\u00fat kh\u00f4ng th\u1ec3 hi\u1ec7n h\u1ebft n\u1ed9i dung t\u1ea1m \u1ee9ng.<\/li>\n<\/ul>\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.<\/p>\n
3. Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb, v\u00e0 thanh to\u00e1n s\u1ed1 r\u00fat t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb.<\/p>\n
4. 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) \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/p>\n
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, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m th\u00ec k\u1ebf to\u00e1n l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi kho b\u1ea1c (n\u1ebfu c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p d\u1ef1 to\u00e1n th\u00ec c\u0169ng ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng)<\/p>\n
5. 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:<\/p>\n
\n
N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng, k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea\u2026)<\/li>\n
N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng, c\u00e1c ch\u1ee9ng t\u1eeb , k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea,\u2026)<\/li>\n<\/ul>\n
6. 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.<\/p>\n
7. 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.<\/p>\n
8. Khi d\u1ef1 to\u00e1n n\u0103m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. K\u1ebf to\u00e1n ghi s\u1ed5 b\u00fat to\u00e1n chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n sang t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/p>\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 ch\u01b0a 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. Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <\/span>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/b>. 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. Nh\u1ea5n <\/span>C\u1ea5t<\/b>.<\/span><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c<\/h3>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c NSNN t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n (trong th\u1eddi gian ch\u01b0a k\u1ecbp giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c), s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 008 (m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK trong b\u1ea3ng). Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n
1. L\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c giao, xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<\/strong><\/a><\/span><\/p>\n
$\"\"$ <\/p>\n
2. Ghi nh\u1eadn s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat \u0111\u1ec3 s\u1eed d\u1ee5ng.\u00a0<\/span><\/p>\n
– V\u00e0o ph\u00e2n h\u1ec7 <\/span>T\u1ed5ng h\u1ee3p<\/b>, ch\u1ecdn<\/span> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/b><\/p>\n
$\"\"$ <\/p>\n
– <\/b>Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c: Nh\u1eadp TK C\u00f3 008211\/008221, S\u1ed1 ti\u1ec1n, MLNS, Nghi\u1ec7p v\u1ee5 l\u00e0 <\/span>T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/b>.<\/span><\/p>\n
– Nh\u1ea5n <\/span>C\u1ea5t<\/b>.<\/span><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3: L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/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 ch\u01b0a 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 4: 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<\/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-27865","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\/27865","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\/27865\/revisions"}],"predecessor-version":[{"id":36983,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/27865\/revisions\/36983"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=27865"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=27865"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=27865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}