{"id":28281,"date":"2024-10-10T16:22:50","date_gmt":"2024-10-10T09:22:50","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=28281"},"modified":"2025-02-03T14:50:50","modified_gmt":"2025-02-03T07:50:50","slug":"chi-mua-tai-san-co-dinh","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/chi-mua-tai-san-co-dinh\/","title":{"rendered":"Chi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh"},"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>\u2013 Mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n NSNN t\u1ea1m \u1ee9ng<\/strong>:<\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>\u00a0 \u00a0 \u00a0 C\u00f3 TK 1121: \u00a0Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (Ti\u1ec1n Vi\u1ec7t Nam)<\/p>\n<p><em>N\u1ebfu mua b\u1eb1ng ti\u1ec1n d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng c\u1ee7a ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n<p>\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p><strong>\u2013 Mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n NSNN c\u1ea5p th\u1ef1c chi, Ngu\u1ed3n ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 l\u1ea1i, Ngu\u1ed3n vi\u1ec7n tr\u1ee3 vay n\u1ee3 n\u01b0\u1edbc ngo\u00e0i, Ngu\u1ed3n kh\u00e1c:<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n<p>\u00a0 \u00a0 \u00a0 C\u00f3 TK 1121: \u00a0Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (Ti\u1ec1n Vi\u1ec7t Nam)<\/p>\n<p><em>N\u1ebfu chi b\u1eb1ng ti\u1ec1n nh\u1eadn vi\u1ec7n tr\u1ee3 t\u00e0i tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, ghi:<\/em><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1352)<\/p>\n<p>C\u00f3 TK 512: Doanh thu t\u1eeb nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i<\/p>\n<p><strong>\u2013 Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 b\u1eb1ng c\u00e1c ngu\u1ed3n kh\u00e1c ngu\u1ed3n do NSNN c\u1ea5p (tr\u1eeb nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt) th\u00ec h\u1ea1ch to\u00e1n:\u00a0<\/strong><\/p>\n<p>N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n<p>\u00a0 \u00a0 \u00a0 C\u00f3 TK 1121: \u00a0Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c (Ti\u1ec1n Vi\u1ec7t Nam)<\/p>\n<p><em>\u0110\u1ed3ng th\u1eddi, th\u00eam b\u00fat to\u00e1n k\u00e9p nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li>N\u1ebfu mua b\u1eb1ng Qu\u1ef9 ph\u00fac l\u1ee3i:<\/li>\n<\/ul>\n<p>N\u1ee3 TK 35331: Qu\u1ef9 ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n<\/p>\n<p>C\u00f3 TK 35332: Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110<\/p>\n<ul>\n<li>N\u1ebfu mua b\u1eb1ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/li>\n<\/ul>\n<p>N\u1ee3 TK 4311: Qu\u1ef9 Ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p>C\u00f3 TK 421: Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/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>Th\u00f4ng th\u01b0\u1eddng \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, c\u00e1c \u0111\u01a1n v\u1ecb HCSN th\u01b0\u1eddng c\u00f3 k\u1ebf ho\u1ea1ch mua s\u1eafm t\u1eeb \u0111\u1ea7u n\u0103m, tuy nhi\u00ean trong k\u1ef3 kinh doanh c\u00f3 nhu c\u1ea7u v\u1ec1 t\u00e0i s\u1ea3n kh\u00f4ng n\u1eb1m trong k\u1ebf ho\u1ea1ch th\u00ec c\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u s\u1eed d\u1ee5ng, \u0111\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh mua s\u1eafm t\u00e0i s\u1ea3n. Chi ti\u1ebft quy tr\u00ecnh mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tham chi\u1ebfu t\u1ea1i ph\u1ea7n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<br \/>\nKhi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c quy tr\u00ecnh thanh to\u00e1n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<ol>\n<li>C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n c\u1ee7a nh\u00e2n vi\u00ean mua h\u00e0ng ho\u1eb7c nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n l\u1eadp \u1ee7y nhi\u1ec7m chi v\u00e0 b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n (n\u1ebfu thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c) chuy\u1ec3n cho K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd duy\u1ec7t.<\/li>\n<li>Sau khi \u1ee7y nhi\u1ec7m chi v\u00e0 b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t, k\u1ebf to\u00e1n mang \u1ee7y nhi\u1ec7m chi ra Ng\u00e2n h\u00e0ng\/Kho b\u1ea1c n\u01a1i m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n.<\/li>\n<li>Kho b\u1ea1c th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t chi cho \u0111\u01a1n v\u1ecb (n\u1ebfu thanh to\u00e1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i KBNN v\u00e0 t\u00e0i kho\u1ea3n \u0111\u00f3 ch\u1ecbu s\u1ef1 ki\u1ec3m so\u00e1t chi c\u1ee7a Kho b\u1ea1c) v\u00e0 chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n nh\u1eadn ti\u1ec1n.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o \u1ee7y nhi\u1ec7m chi v\u00e0 gi\u1ea5y b\u00e1o N\u1ee3 c\u1ee7a Ng\u00e2n h\u00e0ng\/Kho b\u1ea1c, k\u1ebf to\u00e1n ghi s\u1ed5 chi ti\u1ebft ti\u1ec1n g\u1eedi.<\/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<p>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft, xem t\u1ea1i nghi\u1ec7p v\u1ee5\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/mua-sam-tscd\/\"><strong>Mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/a>.<\/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":[112],"ht-kb-tag":[],"class_list":["post-28281","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-gui"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28281","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":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28281\/revisions"}],"predecessor-version":[{"id":33613,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/28281\/revisions\/33613"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=28281"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=28281"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=28281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}