{"id":33899,"date":"2025-02-24T15:28:25","date_gmt":"2025-02-24T08:28:25","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=33899"},"modified":"2025-09-16T14:03:53","modified_gmt":"2025-09-16T07:03:53","slug":"quy-trinh-hach-toan-nghiep-vu-chu-dau-tu","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-nghiep-vu-chu-dau-tu\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 ch\u1ee7 \u0111\u1ea7u t\u01b0"},"content":{"rendered":"

H\u1ec7 th\u1ed1ng k\u00ea\u0301 toa\u0301n a\u0301p du\u0323ng cho ca\u0301c \u0111\u01a1n vi\u0323 chu\u0309 \u0111\u00e2\u0300u t\u01b0 kh\u00f4ng tha\u0300nh l\u1eadp Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh va\u0300 h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i Th\u00f4ng t\u01b0 195\/2012\/TT-BTC va\u0300 d\u01b0\u0323a tr\u00ean c\u01a1 s\u01a1\u0309 Ch\u00ea\u0301 \u0111\u1ed9 k\u00ea\u0301 toa\u0301n ha\u0300nh chi\u0301nh s\u01b0\u0323 nghi\u1ec7p ban ha\u0300nh theo Th\u00f4ng t\u01b0 s\u00f4\u0301 24\/2024\/TT-BTC.<\/p>\n

M\u00f4\u0323t s\u00f4\u0301 ta\u0300i khoa\u0309n s\u01b0\u0309 du\u0323ng:<\/strong><\/p>\n

\n
TK 009: D\u01b0\u0323 toa\u0301n \u0111\u00e2\u0300u t\u01b0 XDCB<\/li>\n
TK 241: X\u00e2y d\u01b0\u0323ng c\u01a1 ba\u0309n d\u01a1\u0309 dang (TK 2412)<\/li>\n<\/ul>\n
\n
<\/span><\/p>\n
Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9<\/h2>\n
<\/div>
\n
1. Khi \u0111\u01b0\u01a1\u0323c giao d\u01b0\u0323 toa\u0301n chi \u0111\u00e2\u0300u t\u01b0 XDCB<\/strong><\/p>\n
N\u01a1\u0323 TK 009: D\u01b0\u0323 toa\u0301n \u0111\u00e2\u0300u t\u01b0 XDCB (0092 \u2013 Chi ti\u00ea\u0301t theo t\u01b0\u0300ng d\u01b0\u0323 a\u0301n).<\/p>\n
2. R\u00fat v\u00e0 chi kinh phi\u0301 \u0111\u00e2\u0300u t\u01b0 XDCB do ng\u00e2n sa\u0301ch ho\u0103\u0323c c\u00e2\u0301p tr\u00ean c\u00e2\u0301p theo d\u01b0\u0323 toa\u0301n:<\/strong><\/p>\n
a. \u0110\u1ed1i v\u1edbi thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh<\/strong><\/p>\n
\n
Khi r\u00fat th\u1ef1c chi, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 2412: XDCB d\u1edf dang (24121)<\/p>\n
\u00a0 \u00a0 \u00a0C\u00f3\u00a0 TK 511<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi: C\u00f3 TK 009 \u2013 D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 (Th\u1ef1c chi)<\/p>\n
\n
Khi r\u00fat t\u1ea1m \u1ee9ng, \u1ee9ng tr\u01b0\u1edbc cho nh\u00e0 th\u1ea7u:<\/li>\n<\/ul>\n
N\u1ee3 TK 331<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 1351<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi: C\u00f3 TK 009 \u2013 D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0\u00a0 (T\u1ea1m \u1ee9ng)<\/p>\n
b. \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/strong><\/p>\n
\n
R\u00fat chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0o c\u00f4ng tr\u00ecnh, chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:\u00a0<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 2412: XDCB d\u1edf dang (24121)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed3ng th\u1eddi ghi: C\u00f3 TK 009 \u2013 D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB (Th\u1ef1c chi)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u0103n c\u1ee9 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c ghi: N\u1ee3 TK 112\/C\u00f3 TK 518<\/p>\n
\n
R\u00fat d\u1ef1 to\u00e1n thanh to\u00e1n t\u1eebng l\u1ea7n c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:\u00a0<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0* R\u00fat chuy\u1ec3n kho\u1ea3n th\u1ef1c chi cho nh\u00e0 cung c\u1ea5p ghi :<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 24121\/C\u00f3 TK 511<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi ghi: C\u00f3 TK 009 \u2013 D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB (Th\u1ef1c chi)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi ghi: N\u1ee3 TK 642\/C\u00f3 TK 518<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0* R\u00fat t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n:\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0+ Khi r\u00fat t\u1ea1m \u1ee9ng ghi:\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 111, 112\/C\u00f3 TK 135<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed3ng th\u1eddi ghi: C\u00f3 TK 009 \u2013 D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB(t\u1ea1m \u1ee9ng)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0+ Khi chi mua t\u00e0i s\u1ea3n, v\u1eadt t\u01b0,\u2026 t\u1eeb chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 152, 153, 211, 642\u2026.\/C\u00f3 TK 111, 112\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u0110\u1ed3ng th\u1eddi ghi: N\u1ee3 TK 135\/C\u00f3 TK 518<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 + Khi t\u00ednh hao m\u00f2n, kh\u1ea5u hao t\u00e0i s\u1ea3n, xu\u1ea5t v\u1eadt t\u01b0 nh\u1eadp kho ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 6422\/C\u00f3 TK 214, 152, 153<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0+ Cu\u1ed1i k\u1ef3 c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o t\u1eebng c\u00f4ng tr\u00ecnh ghi:<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 24121\/C\u00f3 TK 511\u00a0 \u00a0<\/p>\n
3. Khi c\u00f4ng tri\u0300nh hoa\u0300n tha\u0300nh ba\u0300n giao \u0111\u01b0a va\u0300o s\u01b0\u0309 du\u0323ng:<\/strong><\/p>\n
Khi c\u00f4ng tri\u0300nh hoa\u0300n tha\u0300nh, vi\u1ec7c nghi\u1ec7m thu t\u00f4\u0309ng th\u00ea\u0309 \u0111a\u0303 \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u1ec7n xong, ta\u0300i sa\u0309n \u0111\u01b0\u01a1\u0323c ba\u0300n giao \u0111\u01b0a va\u0300o s\u01b0\u0309 du\u0323ng: N\u00ea\u0301u quy\u00ea\u0301t toa\u0301n \u0111\u01b0\u01a1\u0323c duy\u1ec7t ngay thi\u0300 c\u0103n c\u01b0\u0301 va\u0300o gia\u0301 tri\u0323 ta\u0300i sa\u0309n hi\u0300nh tha\u0300nh qua \u0111\u00e2\u0300u t\u01b0 \u0111\u01b0\u01a1\u0323c duy\u1ec7t \u0111\u00ea\u0309 ghi s\u00f4\u0309. N\u00ea\u0301u quy\u00ea\u0301t toa\u0301n ch\u01b0a \u0111\u01b0\u01a1\u0323c ph\u00ea duy\u1ec7t thi\u0300 ghi t\u0103ng gia\u0301 tri\u0323 cu\u0309a ta\u0300i sa\u0309n hi\u0300nh tha\u0300nh qua \u0111\u00e2\u0300u t\u01b0 theo gia\u0301 ta\u0323m ti\u0301nh (Gia\u0301 ta\u0323m ti\u0301nh t\u1ed1i \u0111a b\u1eb1ng chi ph\u00ed \u0111\u00e3 t\u1eadp h\u1ee3p tr\u00ean t\u00e0i kho\u1ea3n 24121). Ca\u0309 2 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p, k\u00ea\u0301 toa\u0301n ghi:<\/p>\n
N\u01a1\u0323 ca\u0301c TK 211, 213<\/p>\n
Co\u0301 TK 241 \u2013 Mua s\u1eafm, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (24122)<\/p>\n
4. Khi quy\u00ea\u0301t toa\u0301n v\u00f4\u0301n \u0111\u00e2\u0300u t\u01b0 XDCB hoa\u0300n tha\u0300nh \u0111\u01b0\u01a1\u0323c duy\u00ea\u0323t thi\u0300 k\u00ea\u0301 toa\u0301n \u0111i\u00ea\u0300u chi\u0309nh la\u0323i gia\u0301 tri\u0323 ta\u0323m ti\u0301nh theo gia\u0301 tri\u0323 ta\u0300i sa\u0309n \u0111\u01b0\u01a1\u0323c duy\u00ea\u0323t, ghi:<\/strong><\/p>\n
\u2013 N\u00ea\u0301u gia\u0301 tri\u0323 ta\u0300i sa\u0309n hi\u0300nh tha\u0300nh qua \u0111\u00e2\u0300u t\u01b0 XDCB \u0111\u01b0\u01a1\u0323c duy\u1ec7t co\u0301 gia\u0301 tri\u0323 l\u01a1\u0301n h\u01a1n gia\u0301 ta\u0323m ti\u0301nh, ghi:<\/p>\n
N\u1ee3 TK 24122: Gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh<\/p>\n
N\u1ee3 TK 211, 213\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 24121: Gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/p>\n
\u2013 N\u00ea\u0301u gia\u0301 tri\u0323 ta\u0300i sa\u0309n hi\u0300nh tha\u0300nh qua \u0111\u00e2\u0300u t\u01b0 XDCB \u0111\u01b0\u01a1\u0323c duy\u1ec7t co\u0301 gia\u0301 tri\u0323 nho\u0309 h\u01a1n gia\u0301 tri\u0323 ta\u0323m ti\u0301nh:<\/p>\n
N\u1ee3 TK 24122: Gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 24121: Gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 211, 213<\/p>\n
5. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p s\u00f4\u0301 kinh phi\u0301 \u0111\u00e2\u0300u t\u01b0 XDCB \u0111a\u0303 nh\u00e2\u0323n nh\u01b0ng ch\u01b0a s\u01b0\u0309 du\u0323ng h\u00ea\u0301t, ghi<\/strong>:<\/p>\n
N\u01a1\u0323 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (N\u1ebfu r\u00fat t\u1ea1m \u1ee9ng)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p (N\u1ebfu r\u00fat th\u1ef1c chi)<\/p>\n
Co\u0301 TK 111, 112<\/p>\n
\u0110\u00f4\u0300ng th\u01a1\u0300i, ghi:<\/p>\n
Co\u0301 TK 00921\/00922: S\u00f4\u0301 ti\u00ea\u0300n tra\u0309 la\u0323i ng\u00e2n sa\u0301ch do kh\u00f4ng s\u01b0\u0309 du\u0323ng h\u00ea\u0301t (ghi \u00e2m)<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
V\u00ed d\u1ee5<\/h2>\n
<\/div>
\n
K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n v\u00e0 k\u1ebf ho\u1ea1ch v\u1ed1n n\u0103m, ghi nh\u1eadn c\u00e1c th\u00f4ng tin chung v\u1ec1 d\u1ef1 \u00e1n \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n
\u2013 T\u00ean d\u1ef1 \u00e1n: X\u00e2y d\u1ef1ng nh\u00e0 th\u1ec3 ch\u1ea5t.<\/p>\n
\u2013 \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng: C\u1ea7u Gi\u1ea5y, H\u00e0 N\u1ed9i.<\/p>\n
\u2013 T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0: 2.500.000.000\u0111.<\/p>\n
Trong \u0111\u00f3:<\/p>\n
\n
Chi ph\u00ed x\u00e2y d\u1ef1ng: 1.300.000.000\u0111.<\/li>\n
Chi ph\u00ed thi\u1ebft b\u1ecb: 400.000.000\u0111.<\/li>\n
Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n: 350.000.000\u0111.<\/li>\n
Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng: 150.000.000\u0111.<\/li>\n
Chi ph\u00ed kh\u00e1c: 300.000.000\u0111.<\/li>\n<\/ul>\n
\u2013 Ng\u00e0y 25\/03\/2025, \u0111\u01a1n v\u1ecb nh\u1eadn d\u1ef1 to\u00e1n, s\u1ed1 ti\u1ec1n: 2.500.000 \u0111\u1ed3ng.<\/p>\n
\u2013 Ng\u00e0y 05\/05\/2025, nh\u1eadn \u0111\u1ea7u t\u01b0 v\u1ed1n b\u1eb1ng 600 Bao Xi m\u0103ng, 10.000 vi\u00ean g\u1ea1ch, 300 c\u00e2y th\u00e9p phi 22, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nh\u1eadp kho.<\/p>\n
\u2013 Ng\u00e0y 10\/05\/2025, \u0111\u01a1n v\u1ecb chuy\u00ea\u0309n khoa\u0309n kho ba\u0323c thanh toa\u0301n ti\u00ea\u0300n mua NVL x\u00e2y d\u01b0\u0323ng, s\u1ed1 ti\u1ec1n 200.000.000\u0111 va\u0300 mua s\u0103\u0301m ma\u0301y mo\u0301c: 150.000.000 \u0111.<\/p>\n
\u2013 Ng\u00e0y 15\/05\/2025, r\u00fat d\u1ef1 to\u00e1n v\u00ea\u0300 ta\u0300i khoa\u0309n ti\u00ea\u0300n g\u01b0\u0309i \u0111\u00ea\u0309 chi cho ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng ta\u0323i \u0111\u01a1n vi\u0323: 150.000.000 \u0111<\/p>\n
\u2013 Ng\u00e0y 20\/05\/2025, chi t\u01b0 v\u1ea5n thi\u1ebft k\u1ebf d\u1ef1 \u00e1n, s\u1ed1 ti\u1ec1n 150.000.000\u0111<\/p>\n
\u2013 Nga\u0300y 02\/06\/2025, xu\u00e2\u0301t kho NVL cho XDCB: Ga\u0323ch 960 vi\u00ean, The\u0301p 195 c\u00e2y, Xi m\u0103ng 700 bao.<\/p>\n
\u2013 Ng\u00e0y 30\/10\/2025 ho\u00e0n th\u00e0nh vi\u1ec7c x\u00e2y d\u1ef1ng, nguy\u00ean gia\u0301 ta\u0323m ti\u0301nh: 500.000.000\u0111.<\/p>\n
\u2013 Ng\u00e0y 30\/115\/2025 sau khi quy\u00ea\u0301t toa\u0301n ghi gia\u0309m nguy\u00ean gia\u0301 50.000.000 \u0111\u00f4\u0300ng.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
Quy tr\u00ecnh th\u1ef1c hi\u1ec7n<\/h2>\n
<\/div>
\n
\n
B\u01b0\u1edbc 1: Nh\u1eadn quy\u1ebft \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn k\u1ebf ho\u1ea1ch v\u1ed1n n\u0103m.<\/li>\n
B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n r\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 chi \u0111\u1ea7u t\u01b0.<\/li>\n
B\u01b0\u1edbc 3: Quy\u1ebft to\u00e1n v\u1ed1n h\u00e0ng n\u0103m.<\/li>\n
B\u01b0\u1edbc 4: Quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/li>\n
B\u01b0\u1edbc 5: B\u00e0n giao t\u00e0i s\u1ea3n, ghi t\u0103ng t\u00e0i s\u1ea3n.<\/li>\n
B\u01b0\u1edbc 6: Th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n chi ti\u1ebft<\/h2>\n
<\/div>
\n
L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5 Ch\u1ee7 \u0111\u1ea7u t\u01b0, anh\/ch\u1ecb c\u1ea7n thi\u1ebft l\u1eadp:<\/p>\n
\n
V\u00e0o\u00a0H\u1ec7 th\u1ed1ng\/T\u00f9y ch\u1ecdn<\/strong>.<\/li>\n
Ch\u1ecdn\u00a0Nghi\u1ec7p v\u1ee5,<\/strong>\u00a0t\u00edch ch\u1ecdn\u00a0K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/strong>.\u00a0<\/li>\n
Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 1: Nh\u1eadn quy\u1ebft \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn k\u1ebf ho\u1ea1ch v\u1ed1n n\u0103m<\/h3>\n
a. Khai b\u00e1o d\u1ef1 \u00e1n<\/strong><\/h4>\n
1. Va\u0300o\u00a0Danh m\u1ee5c\\Ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau, D\u1ef1 \u00e1n.<\/strong><\/p>\n
2. Nh\u1ea5n Th\u00eam\\Th\u00eam d\u1ef1 \u00e1n<\/strong>.<\/p>\n
3. Khai b\u00e1o c\u00e1c th\u00f4ng tin v\u1ec1 d\u1ef1 \u00e1n.<\/p>\n
\n
M\u00e3 d\u1ef1 \u00e1n<\/strong>,\u00a0T\u00ean d\u1ef1 \u00e1n<\/strong>.<\/li>\n
S\u1ed1 hi\u1ec7u d\u1ef1 \u00e1n<\/strong>,\u00a0Thu\u1ed9c CTMT, d\u1ef1 \u00e1n<\/strong>,\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u<\/strong>,\u00a0Ng\u00e0y k\u1ebft th\u00fac<\/strong>,\u00a0Ph\u00f2ng\/Ban,\u2026<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\u0110\u1ec3 khai b\u00e1o chi ti\u1ebft c\u01a1 c\u1ea5u v\u1ed1n, t\u1ea1i T\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0<\/strong>, anh\/ch\u1ecb ch\u1ecdn\u00a0Chi ti\u1ebft<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
L\u01b0u \u00fd<\/strong>: N\u1ebfu d\u1ef1 \u00e1n c\u00f3 chia ra nhi\u1ec1u c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh th\u00ec t\u1ea1o th\u00eam c\u00e1c c\u00f4ng tr\u00ecnh thu\u1ed9c d\u1ef1 \u00e1n, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh thu\u1ed9c c\u00f4ng tr\u00ecnh.<\/em><\/p>\n
V\u00ed d\u1ee5<\/strong>: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB c\u00f3 2 c\u00f4ng tr\u00ecnh: S\u00e2n t\u1eadp b\u00f3ng r\u1ed5, ph\u00f2ng t\u1eadp c\u1ea7u l\u00f4ng.<\/em><\/p>\n
\n
Ch\u1ecdn\u00a0CTMT, D\u1ef1 \u00e1n <\/strong>tr\u00ean danh s\u00e1ch, nh\u1ea5n\u00a0Th\u00eam<\/strong>, ch\u1ecdn Th\u00eam c\u00f4ng tr\u00ecnh\/HMCT<\/strong>.<\/li>\n
Khai b\u00e1o c\u00e1c th\u00f4ng tin C\u00f4ng tr\u00ecnh, HMCT. Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
b. Nh\u1eadn d\u1ef1 to\u00e1n<\/strong><\/h4>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Kho b\u1ea1c<\/strong>, ch\u1ecdn Nh\u1eadn d\u1ef1 to\u00e1n<\/strong>.<\/p>\n
2. T\u00edch ch\u1ecdn h\u00ecnh th\u1ee9c nh\u1eadn d\u1ef1 to\u00e1n \u0110\u1ea7u n\u0103m<\/strong>.<\/p>\n
3. Khai b\u00e1o\u00a0Th\u00f4ng tin chung<\/strong>,\u00a0Ch\u1ee9ng t\u1eeb<\/strong>.<\/p>\n
4. Khai b\u00e1o th\u00f4ng tin h\u1ea1ch to\u00e1n: Nh\u1eadp TK N\u1ee3 0092<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>,\u00a0MLNS<\/strong>,\u00a0Nh\u00f3m m\u1ee5c chi<\/strong>,\u00a0T\u00e0i kho\u1ea3n NHKB<\/strong>,\u00a0CTMT, d\u1ef1 \u00e1n<\/strong>,\u00a0C\u01a1 c\u1ea5u v\u1ed1n.<\/strong><\/p>\n
$\"\"$ <\/p>\n
5. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
B\u01b0\u1edbc 2:\u00a0R\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 chi \u0111\u1ea7u t\u01b0<\/h3>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1ea1m \u1ee9ng:<\/p>\n
N\u1ee3 TK 2412 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (24121)<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 009 (00921): S\u1ed1 ti\u1ec1n r\u00fat t\u1ea1m \u1ee9ng<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 1351\/ C\u00f3 TK 511<\/p>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p r\u00fat th\u1ef1c chi:<\/p>\n
N\u1ee3 TK 2412 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (21421)<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 009 (00922): S\u1ed1 ti\u1ec1n r\u00fat th\u1ef1c chi<\/p>\n
2.1. Tr\u01b0\u1eddng h\u1ee3p r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi<\/strong><\/h4>\n
a. R\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<\/strong><\/h5>\n
Vi\u0301 du\u0323:<\/strong> Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u00ea\u0309n khoa\u0309n thanh toa\u0301n ti\u00ea\u0300n mua nguy\u00ean v\u1eadt li\u1ec7u x\u00e2y d\u01b0\u0323ng cho nha\u0300 cung c\u00e2\u0301p.<\/em><\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 Kho b\u1ea1c<\/strong>, ch\u1ecdn R\u00fat d\u1ef1 to\u00e1n\\<\/strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>.<\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>, h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n l\u00e0 Th\u1ef1c chi<\/strong>:<\/p>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
4. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>, anh\/ch\u1ecb s\u1eeda l\u1ea1i TK N\u1ee3 2412, TK C\u00f3 511.<\/p>\n
5. T\u1ea1i ph\u1ea7n\u00a0H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, anh\/ch\u1ecb nh\u1eadp TK C\u00f3 0092x.<\/p>\n
$\"\"$ <\/p>\n
6. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>. Nh\u1ea5n\u00a0Kh\u00f4ng<\/strong>\u00a0tr\u00ean th\u00f4ng b\u00e1o \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh gi\u1eef nguy\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi anh\/ch\u1ecb v\u1eeba nh\u1eadp \u1edf tr\u00ean.<\/p>\n
$\"\"$ <\/p>\n
b. Chi \u0111\u1ea7u t\u01b0<\/strong><\/h5>\n
– R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi \u0111\u1ec3 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng XDCB t\u1ea1i \u0111\u01a1n v\u1ecb:<\/strong><\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Kho b\u1ea1c<\/strong>, ch\u1ecdn R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
2. Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi:<\/strong><\/p>\n
$\"\"$ <\/p>\n
3. Nh\u00e2\u0301n\u00a0C\u00e2\u0301t<\/strong>. Ph\u00e2\u0300n m\u00ea\u0300m t\u01b0\u0323 \u0111\u1ed9ng sinh ch\u01b0\u0301ng t\u01b0\u0300 Chuy\u00ea\u0309n khoa\u0309n kho ba\u0323c va\u0300o TK ti\u00ea\u0300n g\u01b0\u0309i:<\/strong><\/p>\n
\n
Ha\u0323ch toa\u0301n\u00a0N\u01a1\u0323 TK 1121\/Co\u0301 TK 511.<\/strong><\/li>\n
Ta\u0323i tab\u00a0Ha\u0323ch toa\u0301n \u0111\u00f4\u0300ng th\u01a1\u0300i<\/strong>, s\u01b0\u0309a la\u0323i TK Co\u0301 00922.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
– Chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng XDCB t\u1ea1i \u0111\u01a1n v\u1ecb:<\/strong><\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n
2. Khai b\u00e1o\u00a0Th\u00f4ng tin chung<\/strong>,\u00a0Ch\u1ee9ng t\u1eeb<\/strong>.<\/p>\n
3. Khai b\u00e1o th\u00f4ng tin h\u1ea1ch to\u00e1n: Nh\u1eadp TK N\u1ee3 24121, TK C\u00f3 1121, S\u1ed1 ti\u1ec1n, MLNS, CTMT, D\u1ef1 \u00e1n, C\u01a1 c\u1ea5u v\u1ed1n.<\/p>\n
$\"\"$ <\/p>\n
4. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
– Xu\u1ea5t kho NVL s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh:<\/strong><\/p>\n
1. Va\u0300o nghi\u1ec7p vu\u0323 V\u00e2\u0323t t\u01b0 ha\u0300ng ho\u0301a<\/strong>, ch\u1ecdn Xu\u00e2\u0301t kho<\/strong>.<\/p>\n
2. Khai ba\u0301o th\u00f4ng tin tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300\u00a0Xu\u00e2\u0301t kho<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
2.2. Tr\u01b0\u1eddng h\u1ee3p r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng<\/strong><\/h4>\n
a. R\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0\u00a0<\/strong><\/h5>\n
Vi\u0301 du\u0323:<\/strong> Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u00ea\u0309n khoa\u0309n thanh toa\u0301n ti\u00ea\u0300n mua nguy\u00ean v\u1eadt li\u1ec7u x\u00e2y d\u01b0\u0323ng cho nha\u0300 cung c\u00e2\u0301p.<\/em><\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 Kho b\u1ea1c<\/strong>, ch\u1ecdn R\u00fat d\u1ef1 to\u00e1n\\<\/strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>.<\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n, h\u00ecnh th\u1ee9c r\u00fat d\u1ef1 to\u00e1n l\u00e0 T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>:<\/p>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
4. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>, anh\/ch\u1ecb s\u1eeda l\u1ea1i TK N\u1ee3 2412, TK C\u00f3 1351.<\/p>\n
5. T\u1ea1i ph\u1ea7n\u00a0H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, anh\/ch\u1ecb nh\u1eadp TK C\u00f3 0092x.<\/p>\n
$\"\"$ <\/p>\n
6. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
b. Chi \u0111\u1ea7u t\u01b0<\/strong><\/h5>\n
– R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi \u0111\u1ec3 chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng XDCB t\u1ea1i \u0111\u01a1n v\u1ecb:<\/strong><\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Kho b\u1ea1c<\/strong>, ch\u1ecdn R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
2. Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi:<\/strong><\/p>\n
$\"\"$ <\/p>\n
3. Nh\u00e2\u0301n\u00a0C\u00e2\u0301t<\/strong>. Ph\u00e2\u0300n m\u00ea\u0300m t\u01b0\u0323 \u0111\u1ed9ng sinh ch\u01b0\u0301ng t\u01b0\u0300 Chuy\u00ea\u0309n khoa\u0309n kho ba\u0323c va\u0300o TK ti\u00ea\u0300n g\u01b0\u0309i:<\/strong><\/p>\n
\n
Ha\u0323ch toa\u0301n\u00a0N\u01a1\u0323 TK 1121\/Co\u0301 TK 1351.<\/strong><\/li>\n
Ta\u0323i tab\u00a0Ha\u0323ch toa\u0301n \u0111\u00f4\u0300ng th\u01a1\u0300i<\/strong>, s\u01b0\u0309a la\u0323i TK Co\u0301 00921.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
4. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
– Chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng XDCB t\u1ea1i \u0111\u01a1n v\u1ecb:<\/strong><\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n
2. Khai b\u00e1o th\u00f4ng tin chung.<\/p>\n
3. Khai b\u00e1o th\u00f4ng tin h\u1ea1ch to\u00e1n: Nh\u1eadp TK N\u1ee3 24121, TK C\u00f3 1121, S\u1ed1 ti\u1ec1n, MLNS, CTMT, D\u1ef1 \u00e1n, Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
4. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
– Xu\u1ea5t kho NVL s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh:<\/strong><\/p>\n
1. Va\u0300o nghi\u1ec7p vu\u0323 V\u00e2\u0323t t\u01b0 ha\u0300ng ho\u0301a<\/strong>, ch\u1ecdn Xu\u00e2\u0301t kho<\/strong>.<\/p>\n
2. Khai ba\u0301o th\u00f4ng tin tr\u00ean ch\u01b0\u0301ng t\u01b0\u0300\u00a0Xu\u00e2\u0301t kho<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
c. L\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n t\u1ea1m \u1ee9ng<\/strong><\/h5>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 Kho b\u1ea1c<\/strong>, ch\u1ecdn L\u1eadp b\u1ea3ng k\u00ea\\L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/strong><\/p>\n
2. T\u1ea1i m\u00e0n h\u00ecnh\u00a0B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/b>:<\/p>\n
\u2013 Ch\u1ecdn\u00a0Kho\u1ea3ng th\u1eddi gian\u00a0<\/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.<\/p>\n
\u2013 T\u00edch ch\u1ecdn ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea.\u00a0<\/p>\n
\u2013 Nh\u1ea5n\u00a0C\u1ea5t<\/b>.<\/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\u00a0In<\/b>, ch\u1ecdn m\u1eabu c\u1ea7n in.<\/p>\n
$\"\"$ <\/p>\n
d. Thanh to\u00e1n t\u1ea1m \u1ee9ng<\/strong><\/h5>\n
Sau khi \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n:<\/p>\n
1. V\u00e0o ph\u00e2n h\u1ec7\u00a0Kho b\u1ea1c<\/b>, ch\u1ecdn\u00a0L\u1eadp b\u1ea3ng k\u00ea<\/b>\\Danh s\u00e1ch b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/b><\/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.<\/p>\n
3. T\u1ea1i m\u1ee5c\u00a0Thanh to\u00e1n<\/b>:<\/p>\n
\u2013 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<\/p>\n
\u2013 Nh\u1ea5n\u00a0Thanh to\u00e1n<\/b>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n
$\"\"$ <\/p>\n
4. H\u1ec7 th\u1ed1ng sinh ch\u1ee9ng t\u1eeb \u0111\u1ed3ng th\u1eddi t\u1ea1i m\u1ee5c\u00a0H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/b>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:\u00a0\u0110\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, c\u00e1c \u0111\u01a1n v\u1ecb Ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp BQLDA th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean<\/h3>\n
\u0110\u01a1n v\u1ecb l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u00e1p d\u1ee5ng cho K\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u00e0nh l\u1eadp ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n.<\/p>\n
1. B02-C\u0110T: Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0<\/p>\n
2. B03-C\u0110T: Th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0<\/p>\n
3. F02-C\u0110T: Chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed \u0111\u1ea7u t\u01b0<\/p>\n
4. F03A-C\u0110T: Th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/p>\n
5. F03B-C\u0110T: Quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 theo d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao s\u1eed d\u1ee5ng.<\/p>\n
6. F03C-C\u0110T: Chi ph\u00ed kh\u00e1c<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 4:\u00a0B\u00e0n giao t\u00e0i s\u1ea3n, ghi t\u0103ng t\u00e0i s\u1ea3n t\u1ea1m t\u00ednh<\/h3>\n
Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, \u0111\u01b0\u1ee3c b\u00e0n giao, nghi\u1ec7m thu c\u00f4ng tr\u00ecnh. Sau khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 b\u00e0n giao s\u1eed d\u1ee5ng th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, ch\u1ecdn\u00a0Khai b\u00e1o T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>. Nh\u1ea5n\u00a0Th\u00eam<\/strong>.<\/p>\n
2. Khai b\u00e1o\u00a0Th\u00f4ng tin chung<\/strong>\u00a0c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n
$\"\"$ <\/p>\n
3. Khai b\u00e1o\u00a0Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong>\u00a0c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n
$\"\"$ <\/p>\n
4. Khai b\u00e1o th\u00eam th\u00f4ng tin t\u1ea1i tab\u00a0Ph\u1ee5 t\u00f9ng k\u00e8m theo<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/p>\n
5. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb ghi t\u0103ng cho t\u00e0i s\u1ea3n, t\u00edch ch\u1ecdn\u00a0Nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt<\/strong>, nh\u1ea5n\u00a0C\u00f3<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
6. Tr\u00ean ch\u1ee9ng t\u1eeb\u00a0Nh\u1eadn b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 ghi t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n\u00a0TK N\u1ee3 211<\/strong>,\u00a0TK C\u00f3 511<\/strong>. Anh\/chi\u0323 s\u01b0\u0309a la\u0323i\u00a0TK Co\u0301 24122<\/strong>. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 5: Quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh<\/h3>\n
\u0110\u01a1n v\u1ecb l\u1eadp c\u00e1c ph\u1ee5 bi\u1ec3u ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh theo Th\u00f4ng t\u01b0 09\/2016\/TT-BTC, bao g\u1ed3m c\u00e1c b\u00e1o c\u00e1o:<\/p>\n
1. 01\/QTDA: B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh.<\/p>\n
2. 04\/QTDA: Chi ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u1ec1 ngh\u1ecb quy\u1ebft to\u00e1n theo c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh.<\/p>\n
3. 07\/QTDA: T\u00ecnh h\u00ecnh thanh to\u00e1n v\u00e0 c\u00f4ng n\u1ee3 c\u1ee7a d\u1ef1 \u00e1n.<\/p>\n
B\u01b0\u1edbc 6: \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3)<\/h3>\n
Vi\u0301 du\u0323<\/strong>: \u0110a\u0301nh gia\u0301 gia\u0309m nguy\u00ean gia\u0301 cu\u0309a ta\u0300i sa\u0309n, s\u00f4\u0301 ti\u00ea\u0300n: 10.000.000 \u0111\u00f4\u0300ng. \u0110\u01a1n vi\u0323 th\u01b0\u0323c hi\u1ec7n nh\u01b0 sau:<\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0Ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh<\/strong>, ch\u1ecdn\u00a0\u0110a\u0301nh gia\u0301 la\u0323i.<\/strong><\/p>\n
2. Cho\u0323n\u00a0ta\u0300i sa\u0309n c\u00e2\u0300n \u0111a\u0301nh gia\u0301 la\u0323i<\/strong>.<\/p>\n
3. Ta\u0323i ph\u00e2\u0300n\u00a0Th\u00f4ng tin \u0111i\u00ea\u0300u chi\u0309nh<\/strong>, nh\u1eadp la\u0323i Nguy\u00ean gia\u0301<\/strong>.<\/p>\n
4. Nh\u00e2\u0301n Ha\u0323ch toa\u0301n<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
5. Ta\u0323i do\u0300ng \u0110i\u00ea\u0300u chi\u0309nh gi\u1ea3m nguy\u00ean gia\u0301, s\u1eeda\u00a0TK N\u01a1\u0323 24122<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
5. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
H\u1ec7 th\u1ed1ng k\u00ea\u0301 toa\u0301n a\u0301p du\u0323ng cho ca\u0301c \u0111\u01a1n vi\u0323 chu\u0309 \u0111\u00e2\u0300u t\u01b0 kh\u00f4ng tha\u0300nh l\u1eadp Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh va\u0300 h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i Th\u00f4ng t\u01b0 195\/2012\/TT-BTC va\u0300 d\u01b0\u0323a tr\u00ean c\u01a1 s\u01a1\u0309 Ch\u00ea\u0301 \u0111\u1ed9 k\u00ea\u0301 toa\u0301n ha\u0300nh chi\u0301nh s\u01b0\u0323 nghi\u1ec7p ban ha\u0300nh theo Th\u00f4ng t\u01b0 s\u00f4\u0301…<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[975],"ht-kb-tag":[],"class_list":["post-33899","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33899","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33899\/revisions"}],"predecessor-version":[{"id":44987,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/33899\/revisions\/44987"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=33899"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=33899"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=33899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}