{"id":31411,"date":"2024-11-12T11:25:02","date_gmt":"2024-11-12T04:25:02","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=31411"},"modified":"2025-05-28T14:37:35","modified_gmt":"2025-05-28T07:37:35","slug":"trich-lap-quy-phuc-loi-quy-bo-sung-thu-nhap-quy-phat-trien-hoat-dong-su-nghiep-tu-nguon-thu-hoat-dong","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/trich-lap-quy-phuc-loi-quy-bo-sung-thu-nhap-quy-phat-trien-hoat-dong-su-nghiep-tu-nguon-thu-hoat-dong\/","title":{"rendered":"Tr\u00edch l\u1eadp qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng (h\u1ecdc ph\u00ed, c\u0103n tin, h\u1ecdc th\u00eam\u2026)"},"content":{"rendered":"<h3 id=\"a-doi-voi-don-vi-su-nghiep-nhom-1-2-3\"><strong>I. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3<\/strong><\/h3>\n<p>S\u1ed1 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c trong n\u0103m s\u1ebd \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh. Kho\u1ea3n tr\u00edch l\u1eadp qu\u1ef9 t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb k\u1ebft qu\u1ea3 th\u1eb7ng d\u01b0 (ch\u00eanh l\u1ec7ch thu l\u1edbn h\u01a1n chi) c\u1ee7a d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h4>\u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 (Qu\u1ef9 khen th\u01b0\u1edfng, Qu\u1ef9 ph\u00fac l\u1ee3i, Qu\u1ef9 b\u1ed5 sung thu nh\u1eadp)<\/h4>\n<ul>\n<li>Ghi v\u00e0o chi ph\u00ed s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9:<\/li>\n<\/ul>\n<p><em>Va\u0300o ph\u00e2n h\u00ea\u0323<strong>T\u00f4\u0309ng h\u01a1\u0323p\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c.<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 154, 642<\/p>\n<p>C\u00f3 TK 353: C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3.<\/p>\n<ul>\n<li>Khi chi t\u1eeb ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9:<\/li>\n<\/ul>\n<p><em>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi\u00a0<\/strong>ho\u1eb7c<strong>\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 353: C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3<\/p>\n<p>C\u00f3 TK 111, 112<\/p>\n<h4>\u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, Qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb)<\/h4>\n<p>S\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 h\u1ea1ch to\u00e1n qua TK 421, tuy nhi\u00ean TK 431 c\u1ea7n ch\u00fa \u00fd h\u1ea1ch to\u00e1n v\u00e0o \u0111\u00fang t\u00e0i kho\u1ea3n chi ti\u1ebft c\u1ee7a t\u1eebng qu\u1ef9.\u00a0<\/p>\n<ul>\n<li>K\u1ebft chuy\u1ec3n ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu, chi v\u00e0o c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb:<\/li>\n<\/ul>\n<p><em>Va\u0300o ph\u00e2n h\u1ec7 <strong>T\u00f4\u0309ng h\u01a1\u0323p\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c.<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<p>C\u00f3 TK 431 \u2013 C\u00e1c qu\u1ef9<\/p>\n<p>\u0110\u01a1n v\u1ecb tr\u00edch qu\u1ef9 n\u00e0o th\u00ec ch\u1ecdn ti\u1ebft kho\u1ea3n c\u1ee7a TK 431 t\u01b0\u01a1ng \u1ee9ng:<\/p>\n<p>TK 4311 \u2013 Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n<p>TK 4318 \u2013 Qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb.<\/p>\n<ul>\n<li>Khi chi t\u1eeb ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9:<\/li>\n<\/ul>\n<p><em>V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi\u00a0<\/strong>ho\u1eb7c<strong>\u00a0Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n g\u1eedi.<br \/>\n<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 154, 642<\/p>\n<p>C\u00f3 TK 111, 112\u00a0<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n th\u00e2m h\u1ee5t do chi ph\u00ed ph\u00e1t sinh trong n\u0103m kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb th\u00ec k\u1ebft chuy\u1ec3n kho\u1ea3n th\u00e2m h\u1ee5t t\u1eeb TK 421 &#8220;Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf&#8221; sang TK 431.<\/p>\n<p><em>Va\u0300o ph\u00e2n h\u1ec7 <strong>T\u00f4\u0309ng h\u01a1\u0323p\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c.<\/strong><\/em><\/p>\n<p>N\u1ee3 TK 431 \u2013 C\u00e1c qu\u1ef9<\/p>\n<p>C\u00f3 TK 421<\/p>\n<p>\u0110\u01a1n v\u1ecb chi t\u1eeb qu\u1ef9 n\u00e0o th\u00ec ch\u1ecdn ti\u1ebft kho\u1ea3n c\u1ee7a TK 431 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3 S\u1ed1 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c trong n\u0103m s\u1ebd \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh. Kho\u1ea3n tr\u00edch l\u1eadp qu\u1ef9 t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb k\u1ebft qu\u1ea3 th\u1eb7ng d\u01b0 (ch\u00eanh&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-31411","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nganh-giao-duc"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31411","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\/31411\/revisions"}],"predecessor-version":[{"id":37655,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/31411\/revisions\/37655"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=31411"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=31411"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=31411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}