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
1. Nh\u00e2\u0323p kho VTHH b\u0103\u0300ng ngu\u00f4\u0300n NSNN<\/strong><\/p>\n
a. R\u00fat d\u1ef1 to\u00e1n mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, ghi:<\/strong><\/p>\n
\u2013 N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ho\u1eb7c ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 t\u1ea1m \u1ee9ng:<\/em><\/p>\n
N\u1ee3 TK 152, 155, 156<\/p>\n
Co\u0301 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 008 (008211, 008221, 008222)<\/p>\n
\u2013 N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 th\u1ef1c chi:<\/em><\/p>\n
N\u1ee3 TK 152, 155, 156<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 008 (008212): D\u1ef1 to\u00e1n kh\u00f4ng giao t\u1ef1 ch\u1ee7 (Th\u1ef1c chi)<\/p>\n
b. R\u00fat ti\u1ec1n (k\u1ec3 c\u1ea3 ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi) mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, ghi:<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n (n\u1ebfu mua b\u1eb1ng kinh ph\u00ed t\u1eeb L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi)<\/p>\n
2. Nh\u00e2\u0323p kho mua VTHH b\u0103\u0300ng ngu\u00f4\u0300n vi\u00ea\u0323n tr\u01a1\u0323, vay n\u01a1\u0323 n\u01b0\u01a1\u0301c ngoa\u0300i<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u01a1\u0323 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Co\u0301 TK 112<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi: C\u00f3 TK 0072, 0062 (N\u1ebfu chi th\u1ef1c chi)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi: N\u1ee3 TK 1352\/C\u00f3 TK 512 (N\u1ebfu chi t\u1eeb ngu\u1ed3n vay n\u1ee3 ho\u1eb7c vi\u1ec7n tr\u1ee3 c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/p>\n
3. Nh\u1eadp kho mua VTHH b\u0103\u0300ng ngu\u00f4\u0300n phi\u0301 \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300, \u0111\u00ea\u0309 la\u0323i<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u01a1\u0323 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Co\u0301 TK 111, 112, 331\u2026<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 012: Ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, \u0111\u1ec3 l\u1ea1i<\/p>\n
4. Nh\u1eadp kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u01b0a thanh to\u00e1n d\u00f9ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n
\u2013 Khi thanh to\u00e1n c\u00e1c kho\u1ea3n mua ch\u01b0a thanh to\u00e1n, ghi:<\/p>\n
\u00a0 \u00a0 N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/p>\n
5. Nh\u00e2\u0323p kho mua VTHH b\u0103\u0300ng ti\u00ea\u0300n ta\u0323m \u01b0\u0301ng<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Co\u0301 TK 141: T\u1ea1m \u1ee9ng<\/p>\n
6. Nh\u00e2\u0323p kho VTHH s\u01b0\u0309 du\u0323ng kh\u00f4ng h\u00ea\u0301t nh\u00e2\u0323p kho<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0 N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Co\u0301 TK 154, 241, 611, 612, 641, 642\u2026<\/p>\n
7. Nh\u00e2\u0323p kho VTHH vay m\u01b0\u01a1\u0323n cu\u0309a \u0111\u01a1n vi\u0323 kha\u0301c<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0 N\u1ee3 TK 152: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Co\u0301 TK 3388: Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n
8. Nh\u1eadp kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u do \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c do t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng nh\u1ecf l\u1ebb<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u1ee3 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 711: Thu nh\u1eadp kh\u00e1c<\/p>\n
9. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua ngo\u00e0i nh\u1eadp kho \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5<\/strong><\/p>\n
\u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u mua ngo\u00e0i nh\u1eadp kho \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, ghi:<\/p>\n
\u00a0 \u00a0 N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
\u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, ghi:<\/p>\n
\u00a0 \u00a0 N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
10. Khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0 N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3337) (n\u1ebfu c\u00f3)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331,.. (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
\u2013 S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 N\u1ee3 TK 1331: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 333: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312)<\/p>\n
11. Khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u1ec3 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0N\u1ee3 TK 152, 155, 156<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (33312)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 333: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3337) (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t) (n\u1ebfu c\u00f3)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331,\u2026 (s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/p>\n
12. S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh nh\u1eadp kho<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0 N\u1ee3 TK 155: S\u1ea3n ph\u1ea9m<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Co\u0301 TK 154: Chi ph\u00ed SXKD, d\u1ecbch v\u1ee5 d\u1edf dang<\/p>\n<\/div><\/div>\n
<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
\n
1. Sau khi b\u1ed9 ph\u1eadn mua h\u00e0ng mua v\u1eadt t\u01b0 h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho ho\u1eb7c nh\u00e0 cung c\u1ea5p chuy\u1ec3n v\u1eadt t\u01b0 h\u00e0ng h\u00f3a \u0111\u1ebfn, s\u1ebd chuy\u1ec3n ch\u1ee9ng t\u1eeb mua h\u00e0ng \u0111\u1ebfn k\u1ebf to\u00e1n \u0111\u1ec1 ngh\u1ecb l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho.<\/p>\n
2. K\u1ebf to\u00e1n l\u1eadp phi\u1ebfu nh\u1eadp kho chuy\u1ec3n k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb ph\u00ea duy\u1ec7t.<\/p>\n
3. K\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb k\u00fd duy\u1ec7t v\u00e0o phi\u1ebfu nh\u1eadp kho, k\u1ebf to\u00e1n chuy\u1ec3n phi\u1ebfu nh\u1eadp kho cho th\u1ee7 kho, th\u1ee7 kho l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho.<\/p>\n
4. Th\u1ee7 kho ki\u1ec3m tra h\u00e0ng h\u00f3a v\u1eadt t\u01b0 nh\u1eadp v\u00e0o kho v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho, ng\u01b0\u1eddi giao h\u00e0ng v\u00e0 th\u1ee7 kho k\u00fd l\u00ean phi\u1ebfu nh\u1eadp kho.<\/p>\n
5. Th\u1ee7 kho ghi s\u1ed5 kho v\u00e0 chuy\u1ec3n 1 li\u00ean phi\u1ebfu nh\u1eadp kho cho k\u1ebf to\u00e1n.<\/p>\n
6. K\u1ebf to\u00e1n c\u0103n c\u1ee9 phi\u1ebfu nh\u1eadp kho \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd ghi s\u1ed5 chi ti\u1ebft v\u1eadt t\u01b0 h\u00e0ng h\u00f3a v\u00e0 c\u00e1c s\u1ed5 s\u00e1ch c\u00f3 li\u00ean quan.<\/p>\n<\/div><\/div>\n
<\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
\n
1. Va\u0300o ph\u00e2n h\u1ec7\u00a0V\u1eadt t\u01b0, h\u00e0ng h\u00f3a<\/strong>, cho\u0323n\u00a0Nh\u00e2\u0323p kho,\u00a0<\/strong>t\u00f9y thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c mua \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
V\u00ed d\u1ee5: <\/strong>Nh\u1eadp mua b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/em><\/p>\n
$\"\"$ <\/p>\n
2. Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 ch\u1ee9ng t\u1eeb Phi\u1ebfu chi mua v\u1eadt t\u01b0 h\u00e0ng h\u00f3a:<\/p>\n
\n
Nh\u1eadp th\u00f4ng tin chung: ng\u01b0\u1eddi nh\u1eadn, \u0111\u1ecba ch\u1ec9, l\u00fd do chi.<\/li>\n
Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb: Ng\u00e0y PC, ng\u00e0y HT, s\u1ed1 PC.<\/li>\n
Nh\u1eadp th\u00f4ng tin h\u1ea1ch to\u00e1n: Ch\u1ecdn v\u1eadt t\u01b0 h\u00e0ng h\u00f3a nh\u1eadp mua, nh\u1eadp S\u1ed1 l\u01b0\u1ee3ng,<\/strong>\u00a0\u0110\u01a1n gi\u00e1<\/strong>.<\/li>\n
Tu\u1ef3 thu\u1ed9c \u0111\u01a1n v\u1ecb mua VTHH t\u1eeb ngu\u1ed3n n\u00e0o \u0111\u1ec3 h\u1ea1ch to\u00e1n th\u00eam b\u00fat to\u00e1n k\u00e9p t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
4. Ch\u1ecdn ch\u1ee9c n\u0103ng\u00a0In<\/strong>\u00a0\u0111\u1ec3 in\u00a0Phi\u1ebfu nh\u1eadp kho<\/strong>,\u00a0Phi\u1ebfu chi<\/strong>.<\/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":[107],"ht-kb-tag":[],"class_list":["post-29391","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-vat-tu-hang-hoa"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29391","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\/29391\/revisions"}],"predecessor-version":[{"id":38073,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29391\/revisions\/38073"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29391"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29391"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}