B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0o cu\u1ed1i th\u00e1ng ho\u1eb7c cu\u1ed1i n\u0103m v\u00e0 in s\u1ed5 S14-H \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n x\u1eed l\u00fd khi ph\u00e1t hi\u1ec7n th\u1eeba\/thi\u1ebfu ti\u1ec1n m\u1eb7t, m\u00f4 t\u1ea3 quy tr\u00ecnh ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m v\u00e0 in b\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t\u00a0S14-H<\/strong><\/p>\n

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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
1. Khi ph\u00e1t hi\u1ec7n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1eeba so v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/strong><\/p>\n<\/div>\n
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Ghi nh\u1eadn c\u00e1c kho\u1ea3n th\u1eeba qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK 111 (1111, 1112)<\/p>\n
C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (3381)<\/p>\n
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Khi t\u00ecm ra nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (3381)<\/p>\n
C\u00f3 TK li\u00ean quan: TK 111 (n\u1ebfu tr\u1ea3 l\u1ea1i b\u1eb1ng ti\u1ec1n), TK 711 (n\u1ebfu t\u00ednh v\u00e0o thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb)<\/p>\n
2. Khi ph\u00e1t hi\u1ec7n qu\u1ef9 ti\u1ec1n m\u1eb7t thi\u1ebfu so v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n:<\/strong><\/p>\n
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Ghi nh\u1eadn c\u00e1c kho\u1ea3n thi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n:<\/em><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1381)\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1111, 1112)<\/p>\n
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Khi t\u00ecm ra nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd:<\/em><\/li>\n<\/ul>\n
N\u1ee3 TK li\u00ean quan: TK 111 (n\u1ebfu ng\u01b0\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u1eb1ng ti\u1ec1n), TK 334 (n\u1ebfu tr\u1eeb th\u1eb3ng v\u00e0o l\u01b0\u01a1ng c\u1ee7a c\u00e1n b\u1ed9), TK 811 (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb)<\/p>\n
C\u00f3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1381)\u00a0<\/p>\n<\/div>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn Ki\u1ec3m k\u00ea\\Ki\u1ec3m k\u00ea qu\u1ef9<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn th\u1eddi gian ki\u1ec3m k\u00ea \u0110\u1ebfn ng\u00e0y<\/strong>, ch\u1ecdn Lo\u1ea1i ti\u1ec1n<\/strong>. Nh\u1ea5n \u0110\u1ed3ng \u00fd.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> T\u1ea1i m\u1ee5c Ki\u1ec3m k\u00ea<\/strong>:<\/p>\n
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Nh\u1eadp th\u00f4ng tin chung: M\u1ee5c \u0111\u00edch, S\u1ed1 b\u1ea3ng ki\u1ec3m k\u00ea, Ng\u00e0y ki\u1ec3m k\u00ea\u2026<\/li>\n
T\u1ea1i ph\u1ea7n\u00a0Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf<\/strong>, nh\u1eadp\u00a0S\u1ed1 l\u01b0\u1ee3ng (T\u1edd)<\/strong>\u00a0v\u00e0\u00a0Di\u1ec5n gi\u1ea3i<\/strong> theo k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea \u0111\u01b0\u1ee3c\u00a0<\/li>\n
C\u00f3 th\u1ec3 th\u00eam d\u00f2ng ho\u1eb7c x\u00f3a d\u00f2ng \u0111\u1ec3 nh\u1eadp th\u00eam ho\u1eb7c x\u00f3a th\u00f4ng tin n\u1ebfu mu\u1ed1n.<\/li>\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb s\u1ed1 d\u01b0 theo s\u1ed5 k\u1ebf to\u00e1n, s\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf v\u00e0 ch\u00eanh l\u1ec7ch.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Sau khi nh\u1eadp xong, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n\u00a0Ch\u00eanh l\u1ec7ch<\/strong>\u00a0gi\u1eefa s\u1ed1 d\u01b0 theo s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf:<\/li>\n<\/ul>\n
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S\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 s\u00e1ch > ki\u1ec3m k\u00ea => S\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch\u00a0d\u01b0\u01a1ng.<\/strong><\/li>\n
S\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 s\u00e1ch < ki\u1ec3m k\u00ea => S\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch\u00a0\u00e2m<\/strong>\u00a0(hi\u1ec3n th\u1ecb trong ngo\u1eb7c \u0111\u01a1n).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
B\u01b0\u1edbc 4:<\/strong> T\u1ea1i m\u1ee5c Th\u00e0nh vi\u00ean tham gia<\/strong>: Nh\u1eadp th\u00f4ng tin ng\u01b0\u1eddi ki\u1ec3m k\u00ea.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 5:<\/strong> T\u1ea1i m\u1ee5c K\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/strong>: Nh\u1eadp L\u00fd do<\/strong> ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) v\u00e0 K\u1ebft lu\u1eadn<\/strong> x\u1eed l\u00fd.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 6:<\/strong>\u00a0Nh\u1ea5n C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 l\u01b0u b\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9. N\u1ebfu s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch = 0, anh\/ch\u1ecb chuy\u1ec3n xu\u1ed1ng\u00a0b\u01b0\u1edbc 9<\/strong>\u00a0\u0111\u1ec3 in ch\u1ee9ng t\u1eeb\u00a0S14-H: B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t.\u00a0<\/strong>N\u1ebfu s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch kh\u00e1c 0, anh\/ch\u1ecb ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch\u00a0<\/p>\n
B\u01b0\u1edbc 7:\u00a0<\/strong>N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch th\u00ec nh\u1ea5n X\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/p>\n
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N\u1ebfu s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch < 0:<\/strong>\u00a0H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh\u00a0Phi\u1ebfu thu\u00a0<\/strong>\u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch th\u1eeba khi ki\u1ec3m k\u00ea.<\/li>\n
N\u1ebfu s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch > 0:<\/strong>\u00a0H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh\u00a0Phi\u1ebfu chi\u00a0<\/strong>\u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thi\u1ebfu khi ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 8:<\/strong> Th\u1ef1c hi\u1ec7n nh\u1eadp c\u00e1c th\u00f4ng tin cho Phi\u1ebfu thu ho\u1eb7c Phi\u1ebfu chi t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
$\"\"$ <\/strong><\/p>\n
Sau khi nh\u1eadp xong th\u00ec nh\u1ea5n\u00a0C\u1ea5t\u00a0<\/strong>phi\u1ebfu thu ho\u1eb7c phi\u1ebfu chi\u00a0.\u00a0<\/strong>B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9 s\u1ebd \u0111\u01b0\u1ee3c \u0111\u00e1nh d\u1ea5u\u00a0\u0110\u00e3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/strong>\u00a0<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 9:<\/strong> \u0110\u1ec3 in B\u1ea3ng ki\u1ec3m k\u00ea, nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng tam gi\u00e1c c\u1ea1nh ch\u1eef\u00a0In<\/strong>, ch\u1ecdn S14-H: B\u1ea3ng ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t trong qu\u1ef9<\/strong>.<\/p>\n
$\"\"$ <\/p>\n","protected":false},"excerpt":{"rendered":"
1. M\u1ee5c \u0111\u00edch B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0o cu\u1ed1i th\u00e1ng ho\u1eb7c cu\u1ed1i n\u0103m v\u00e0 in s\u1ed5 S14-H \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong th\u00f4ng t\u01b0 24\/2024\/TT-BTC N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: H\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n x\u1eed l\u00fd khi…<\/p>\n","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[965],"ht-kb-tag":[],"class_list":["post-33381","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r2"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33381","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\/71"}],"version-history":[{"count":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33381\/revisions"}],"predecessor-version":[{"id":54135,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33381\/revisions\/54135"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33381"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33381"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}