{"id":34557,"date":"2025-03-25T14:37:59","date_gmt":"2025-03-25T07:37:59","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34557"},"modified":"2026-07-14T11:43:03","modified_gmt":"2026-07-14T04:43:03","slug":"quy-trinh-rut-du-toan-thuc-chi-nghiep-vu-cap-bu-hoc-phi","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-rut-du-toan-thuc-chi-nghiep-vu-cap-bu-hoc-phi\/","title":{"rendered":"Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi nghi\u1ec7p v\u1ee5 C\u1ea5p b\u00f9 h\u1ecdc ph\u00ed"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\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><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n gi\u1ea3m gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb\u00a0<strong>T\u00e0i kho\u1ea3n Kho b\u1ea1c 9527<\/strong>\u00a0(ho\u1eb7c\u00a0<strong>T\u00e0i kho\u1ea3n 9523<\/strong>) sang\u00a0<strong>T\u00e0i kho\u1ea3n H\u1ecdc ph\u00ed 3716<\/strong>\u00a0b\u1eb1ng h\u00ecnh th\u1ee9c th\u1ef1c chi. Sau nghi\u1ec7p v\u1ee5 n\u00e0y ti\u1ec1n s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n 9527, 9523 v\u1ec1 TK 3716 \u0111\u1ec3 chi.<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5\u00a0<strong>g<\/strong><b>iao d\u1ef1 to\u00e1n c\u1ea5p b\u00f9, r\u00fat d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed th\u1ef1c chi<\/b>\u00a0theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong>\u00a0Ti\u1ec3u m\u1ee5c c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed l\u00e0\u00a0<strong>ti\u1ec3u m\u1ee5c 7766<\/strong>, n\u1ebfu anh ch\u1ecb r\u00fat d\u1ef1 to\u00e1n \u1edf ti\u1ec3u m\u1ee5c kh\u00e1c\u00a0<strong>ti\u1ec3u m\u1ee5c 7766<\/strong>\u00a0th\u00ec kh\u00f4ng l\u00e0m theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Kho\u1ea3n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7 hay kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u1ec1u h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n<p>\u2756<strong>\u00a0B\u01b0\u1edbc 1: Khi \u0111\u01a1n v\u1ecb nh\u1eadn d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed<\/strong><\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 00821 ho\u1eb7c N\u1ee3 TK 00822<\/p>\n<p>\u2756<strong>\u00a0B\u01b0\u1edbc 2: Khi \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi thu ph\u00ed m\u1edf t\u1ea1i KBNN, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p>\u00a0 \u00a0 \u00a0C\u00f3 TK 5312 \u2013 Doanh thu kinh ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n<p>\u00a0\u0110\u1ed3ng th\u1eddi ghi<\/p>\n<p>C\u00f3 TK 0082 (008212, 008222)<\/p>\n<p><strong>\u2756 B\u01b0\u1edbc 3: Khi \u0111\u01a1n v\u1ecb chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9, ghi:<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK 154, 642<\/p>\n<p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 1121: Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n<p><strong>\u2756 B\u01b0\u1edbc 4: N\u1ebfu ti\u1ec1n r\u00fat d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 v\u1ec1 ph\u1ea3i n\u1ed9p tr\u1ea3 l\u1ea1i kho b\u1ea1c, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 5312\/ C\u00f3 TK 112<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi: C\u00f3 TK 0082(008212, 008222): Ghi \u00e2m<\/p>\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><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%; height: 24px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; height: 24px;\">\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><\/p>\n<h4>3.1. V\u1edbi ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7 <\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5 id=\"buoc-1-khi-don-vi-duoc-giao-du-toan-cap-bu-hoc-phi\"><strong>B\u01b0\u1edbc 1: Khi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed<\/strong><\/h5>\n<p>1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho b\u1ea1c\\Nh\u1eadn d\u1ef1 to\u00e1n<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/1-3.png\" \/><\/p>\n<p>2. Nh\u1eadp th\u00f4ng tin chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb<\/p>\n<ul>\n<li>Ch\u1ecdn ngu\u1ed3n, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n\u00a0<strong>TK N\u1ee3<\/strong>\u00a0theo ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 \u0111\u00e3 ch\u1ecdn l\u00e0 h\u1ea1ch to\u00e1n l\u00e0 00821.<\/li>\n<li>Ch\u1ecdn ch\u01b0\u01a1ng, kho\u1ea3n, nh\u00f3m m\u1ee5c chi, nh\u1eadp s\u1ed1 ti\u1ec1n<\/li>\n<li>\u0110i\u1ec1n ng\u00e0y ch\u1ee9ng t\u1eeb, ng\u00e0y h\u1ea1ch to\u00e1n, t\u00edch v\u00e0o\u00a0<strong>B\u1ed5 sung<\/strong>\u00a0n\u1ebfu l\u00e0 nh\u1eadn d\u1ef1 to\u00e1n b\u1ed5 sung<\/li>\n<\/ul>\n<p>3. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong><\/p>\n<h5 id=\"buoc-2-rut-du-toan-cap-bu-mien-giam-gia-dich-vu-giao-duc-dao-tao-tu-tk-9527-sang-tk-tien-gui-3716-tai-kho-bac\">B\u01b0\u1edbc 2:\u00a0<strong>R\u00fat d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 mi\u1ec5n, gi\u1ea3m gi\u00e1 d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o t\u1eeb TK 9527 sang TK ti\u1ec1n g\u1eedi 3716 t\u1ea1i Kho b\u1ea1c<\/strong><\/h5>\n<p>1.\u00a0V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn\u00a0<strong>R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p>2.\u00a0Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<strong>R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin<strong>\u00a0\u0110\u01a1n v\u1ecb tr\u1ea3<\/strong>\u00a0<strong>ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>,\u00a0<strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n<li>T\u00edch v\u00e0o <strong>Th\u1ef1c chi<\/strong><\/li>\n<li>T\u1ea1i m\u1ee5c <strong>H\u1ea1ch to\u00e1n<\/strong>: Nh\u1eadp <strong>Ti\u1ec3u m\u1ee5c 7766<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p>3. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/2-1.png\" \/><\/p>\n<p>3. Ph\u1ea7n m\u1ec1m hi\u1ec7n th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c. Nh\u1ea5n<strong> \u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/3-2.png\" \/><\/p>\n<p>4. Tr\u00ean ch\u1ee9ng t\u1eeb<strong>\u00a0Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>\u00a0v\u00e0o TK ti\u1ec1n g\u1eedi:<\/p>\n<ul>\n<li>S\u1eeda l\u1ea1i\u00a0<strong>TK C\u00f3<\/strong>\u00a0l\u00e0<strong>\u00a05312.<\/strong><\/li>\n<li>S\u1eeda l\u1ea1i ngu\u1ed3n l\u00e0\u00a0<strong>Ngu\u1ed3n H\u1ecdc ph\u00ed.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/4-2.png\" \/><\/p>\n<ul>\n<li>Ta\u0323i tab\u00a0<strong>Th\u00f4\u0301ng k\u00ea<\/strong>, cho\u0323n\u00a0<strong>Hoa\u0323t \u0111\u00f4\u0323ng<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/11a.png\" \/><\/p>\n<p>5. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>. Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o\u00a0<strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>\u00a0th\u00ec nh\u1ea5n\u00a0<strong>Kh\u00f4ng.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/6-2.png\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:\u00a0<\/strong>N\u1ebfu nh\u1ea5n\u00a0<strong>C\u00f3<\/strong>\u00a0th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd x\u00f3a ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<strong>C\u00f3 TK 0082<\/strong>\u00a0d\u1eabn \u0111\u1ebfn b\u00fat to\u00e1n c\u1ea5p b\u00f9 n\u00e0y s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c.<\/p>\n<h5 id=\"buoc-3-don-vi-chi-cho-cac-hoat-dong-tu-nguon-duoc-cap-bu\"><strong>B\u01b0\u1edbc 3: \u0110\u01a1n v\u1ecb chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9<\/strong><\/h5>\n<p>B\u1ea1n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c chi ho\u1ea1t \u0111\u1ed9ng theo 2 tr\u01b0\u1eddng h\u1ee3p sau<\/p>\n<h6 id=\"truong-hop-1-neu-chi-bang-tien-gui\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu chi b\u1eb1ng ti\u1ec1n g\u1eedi:<\/strong><\/h6>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0<strong>Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<li>Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u2022\u00a0 Nh\u1eadp th\u00f4ng tin chung:<strong>\u00a0\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>,\u00a0<strong>\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n.<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u2022\u00a0 Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:<strong>\u00a0S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong>,\u00a0<strong>Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c\u00a0<\/strong>(n\u1ebfu c\u1ea7n),\u00a0<strong>N\u1ee3 TK 154, 642\/C\u00f3 TK 1121<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>,\u00a0<strong>Ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi.<br \/>\n<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u2022\u00a0 Nh\u1ea5n v\u00e0o tab\u00a0<strong>Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/8.png\" \/><\/p>\n<h6 id=\"truong-hop-2-neu-chi-bang-tien-mat\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu chi b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/strong><\/h6>\n<p>1. Nh\u1eadp phi\u1ebfu thu r\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9.<\/p>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0<strong>L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu r\u00fat ti\u1ec1n g\u1eedi NH, KB.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:\u00a0<strong>N\u1ee3 TK 1111<\/strong>,\u00a0<strong>C\u00f3 TK 1121<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n, ch\u1ecdn ngu\u1ed3n, R\u00fat t\u1eeb TK<\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/9.png\" \/><\/p>\n<p>2. Nh\u1eadp phi\u1ebfu chi ti\u1ec1n m\u1eb7t.<\/p>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, cho\u0323n\u00a0<strong>L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\n<li>Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">\u2022\u00a0 Nh\u1eadp th\u00f4ng tin chung.<\/p>\n<p style=\"padding-left: 40px;\">\u2022\u00a0 Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:\u00a0<strong>S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c, Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c\u00a0<\/strong>(n\u1ebfu c\u1ea7n),\u00a0<strong>N\u1ee3 TK 642<\/strong>\u00a0<strong>C\u00f3 TK 1111<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>,\u00a0<strong>Ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi.<\/strong><\/p>\n<p style=\"padding-left: 40px;\">\u2022\u00a0 Nh\u1ea5n v\u00e0o tab\u00a0<strong>Th\u1ed1ng k\u00ea<\/strong>\u00a0ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa.misa.vn\/2025\/wp-content\/uploads\/2025\/03\/10.png\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>3.2. V\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5 id=\"buoc-1-khi-don-vi-duoc-giao-du-toan-cap-bu-hoc-phi-2\">B\u01b0\u1edbc 1:\u00a0<strong>Khi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed:<\/strong><\/h5>\n<p>1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho b\u1ea1c\\Nh\u1eadn d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p>2. Nh\u1eadp th\u00f4ng tin chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb<\/p>\n<ul>\n<li>Ch\u1ecdn <strong>Ngu\u1ed3n<\/strong>, Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 TK 00822<\/strong>\u00a0theo ngu\u1ed3n t\u1ef1 ch\u1ee7 \u0111\u00e3 ch\u1ecdn<\/li>\n<li>Khai b\u00e1o c\u00e1c th\u00f4ng tin:\u00a0<em>Ch\u01b0\u01a1ng, kho\u1ea3n, nh\u00f3m m\u1ee5c chi<\/em>\u00a0v\u00e0 nh\u1eadp\u00a0<strong>s\u1ed1 ti\u1ec1n<\/strong><\/li>\n<li>\u0110i\u1ec1n\u00a0<em>Ng\u00e0y ch\u1ee9ng t\u1eeb, ng\u00e0y h\u1ea1ch to\u00e1n<\/em>. Tr\u01b0\u1eddng h\u1ee3p l\u00e0 nh\u1eadn d\u1ef1 to\u00e1n b\u1ed5 sung, anh\/ch\u1ecb t\u00edch ch\u1ecdn \u00f4\u00a0<strong>B\u1ed5 sung<\/strong>.<\/li>\n<\/ul>\n<p>3. Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong> Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o<strong> C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, <\/strong>anh\/ch\u1ecb ch\u1ecdn\u00a0<strong>Kh\u00f4ng<\/strong><\/p>\n<p><em>(Gi\u1ea3i th\u00edch: Nh\u1eadn d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7 ch\u1ec9 c\u00f3 h\u1ea1ch to\u00e1n\u00a0<strong>N\u1ee3 TK 00822<\/strong>, kh\u00f4ng c\u00f3 b\u00fat to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<strong>N\u1ee3 TK 1351 \/ C\u00f3 TK 511<\/strong>).<\/em><\/p>\n<p>Xem c\u00e1c b\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i nghi\u1ec7p v\u1ee5\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/nhan-du-toan-dau-nam\/\" target=\"_blank\" rel=\"noopener noreferrer\">Nh\u1eadn d\u1ef1 to\u00e1n.<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55227 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b.png\" alt=\"\" width=\"936\" height=\"927\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b.png 936w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b-300x297.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b-150x150.png 150w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b-768x761.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b-50x50.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b-60x60.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-14-23b-100x100.png 100w\" sizes=\"auto, (max-width: 936px) 100vw, 936px\" \/><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0<\/p>\n<ul>\n<li>N\u1ebfu c\u00f3 nh\u1eadn d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 ngu\u1ed3n t\u1ef1 ch\u1ee7 c\u00f9ng v\u1edbi d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, anh\/ch\u1ecb c\u1ea7n\u00a0<strong>t\u00e1ch ri\u00eang ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n c\u1ea5p b\u00f9<\/strong>. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c v\u1eabn sinh \u0111\u00fang h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi (<strong>N\u1ee3 TK 1351 \/ C\u00f3 TK 511<\/strong>).<\/li>\n<\/ul>\n<ul>\n<li>\u0110\u1ec3 ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi khi thao t\u00e1c, anh\/ch\u1ecb ch\u1ecdn quy t\u1eafc &#8220;<strong>H\u1ecfi sinh \u0111\u1ed3ng th\u1eddi khi c\u1ea5t ch\u1ee9ng t\u1eeb&#8221;<\/strong> theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/thiet-lap-quy-tac-hach-toan-dong-thoi\/\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<h5 id=\"buoc-2-rut-du-toan-cap-bu-mien-giam-gia-dich-vu-giao-duc-dao-tao-tu-tk-9523-sang-tai-khoan-tien-gui-3716-tai-kho-bac\">B\u01b0\u1edbc 2:\u00a0<strong>R\u00fat d\u1ef1 to\u00e1n c\u1ea5p b\u00f9 mi\u1ec5n, gi\u1ea3m gi\u00e1 d\u1ecbch v\u1ee5 gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o t\u1eeb TK 9523 sang t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi 3716 t\u1ea1i Kho b\u1ea1c<\/strong><\/h5>\n<p>1. V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn\u00a0<strong>R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p>2. Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb\u00a0<strong>R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Nh\u1eadp th\u00f4ng tin<strong>\u00a0\u0110\u01a1n v\u1ecb tr\u1ea3<\/strong>\u00a0<strong>ti\u1ec1n, \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>,\u00a0<strong>Di\u1ec5n gi\u1ea3i,<\/strong>\u00a0<strong>T\u00e0i kho\u1ea3n nh\u1eadn.<\/strong><\/li>\n<li>T\u00edch v\u00e0o <strong>Th\u1ef1c chi.<\/strong><\/li>\n<li>T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp\u00a0<strong>Ti\u1ec3u m\u1ee5c 7766<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-50583 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/7.png\" alt=\"\" width=\"865\" height=\"529\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/7.png 865w, \/2025\/wp-content\/uploads\/2026\/07\/7-300x183.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/7-768x470.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/7-50x31.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/7-60x37.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/7-100x61.png 100w\" sizes=\"auto, (max-width: 865px) 100vw, 865px\" \/><\/p>\n<p>3. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>. Nh\u1ea5n<strong> \u0110\u1ed3ng \u00fd<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-50585 size-full aligncenter\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/8.png\" alt=\"\" width=\"365\" height=\"164\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/8.png 365w, \/2025\/wp-content\/uploads\/2026\/07\/8-300x135.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/8-50x22.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/8-60x27.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/8-100x45.png 100w\" sizes=\"auto, (max-width: 365px) 100vw, 365px\" \/><\/p>\n<p>4. H\u1ec7 th\u1ed1ng sinh ch\u1ee9ng t\u1eeb<strong>\u00a0Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>\u00a0<strong>v\u00e0o TK ti\u1ec1n g\u1eedi:\u00a0<\/strong>S\u1eeda l\u1ea1i\u00a0<strong>TK C\u00f3<\/strong>\u00a0l\u00e0<strong>\u00a05312,\u00a0<\/strong>ch\u1ecdn l\u1ea1i ngu\u1ed3n l\u00e0<strong>\u00a0Ngu\u1ed3n h\u1ecdc ph\u00ed.<\/strong><\/p>\n<ul>\n<li>Ta\u0323i tab\u00a0<strong>Th\u00f4\u0301ng k\u00ea<\/strong>, cho\u0323n\u00a0<strong>Hoa\u0323t \u0111\u00f4\u0323ng<\/strong>.<\/li>\n<\/ul>\n<p>5. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>. Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o\u00a0<strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>\u00a0th\u00ec nh\u1ea5n\u00a0<strong>Kh\u00f4ng.<\/strong><\/p>\n<p><strong>L\u01b0u \u00fd: <\/strong>N\u1ebfu nh\u1ea5n\u00a0<strong>C\u00f3<\/strong>\u00a0th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd x\u00f3a ph\u1ea7n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0<strong>C\u00f3 TK 0082<\/strong>\u00a0d\u1eabn \u0111\u1ebfn b\u00fat to\u00e1n c\u1ea5p b\u00f9 n\u00e0y s\u1ebd kh\u00f4ng hi\u1ec3n th\u1ecb tr\u00ean b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c.<\/p>\n<h5 id=\"buoc-3-don-vi-chi-cho-cac-hoat-dong-tu-nguon-duoc-cap-bu-2\">B\u01b0\u1edbc 3:\u00a0<strong>\u0110\u01a1n v\u1ecb chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9<\/strong><\/h5>\n<p>B\u1ea1n l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c chi ho\u1ea1t \u0111\u1ed9ng theo 2 tr\u01b0\u1eddng h\u1ee3p sau<\/p>\n<h6 id=\"truong-hop-1-neu-chi-bang-tien-gui-2\"><strong>Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu chi b\u1eb1ng ti\u1ec1n g\u1eedi:<\/strong><\/h6>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0<strong>Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<li>Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi.\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung:<strong style=\"font-family: inherit; font-size: inherit;\">\u00a0\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n, T\u00e0i kho\u1ea3n chi.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:<strong style=\"font-family: inherit; font-size: inherit;\">\u00a0S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c\u00a0<\/strong><span style=\"font-family: inherit; font-size: inherit;\">(n\u1ebfu c\u1ea7n),\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 154, 642\/C\u00f3 TK 1121<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">S\u1ed1 ti\u1ec1n<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi.<\/strong><\/li>\n<li>Nh\u1ea5n v\u00e0o tab <strong style=\"font-family: inherit; font-size: inherit;\">Th\u1ed1ng k\u00ea<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0ch\u1ecdn\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ho\u1ea1t \u0111\u1ed9ng.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<h6 id=\"truong-hop-2-neu-chi-bang-tien-mat-2\"><strong>Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu chi b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/strong><\/h6>\n<p>1. Nh\u1eadp phi\u1ebfu thu r\u00fat ti\u1ec1n m\u1eb7t v\u1ec1 nh\u1eadp qu\u1ef9<\/p>\n<ul>\n<li>V\u00e0o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, ch\u1ecdn\u00a0<strong>L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu r\u00fat ti\u1ec1n g\u1eedi NH, KB.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft:\u00a0<strong>N\u1ee3 TK 1111<\/strong>,\u00a0<strong>C\u00f3 TK 1121<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n, R\u00fat t\u1eeb TK, Ngu\u1ed3n.<\/strong><\/li>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<p>2. L\u1eadp phi\u1ebfu chi ti\u1ec1n m\u1eb7t<\/p>\n<ul>\n<li>Va\u0300o nghi\u1ec7p v\u1ee5\u00a0<strong>Ti\u1ec1n m\u1eb7t<\/strong>, cho\u0323n\u00a0<strong>L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/li>\n<li>Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ec1n.\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong style=\"font-family: inherit; font-size: inherit;\">Ng\u01b0\u1eddi nh\u1eadn, L\u00fd do chi<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ebft: <strong style=\"font-family: inherit; font-size: inherit;\">S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c, Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c\u00a0<\/strong><span style=\"font-family: inherit; font-size: inherit;\">(n\u1ebfu c\u1ea7n),\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">N\u1ee3 TK 642<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">C\u00f3 TK 1111<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">S\u1ed1 ti\u1ec1n<\/strong><span style=\"font-family: inherit; font-size: inherit;\">,\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n chi.<\/strong><\/li>\n<li>Nh\u1ea5n v\u00e0o tab <strong style=\"font-family: inherit; font-size: inherit;\">Th\u1ed1ng k\u00ea<\/strong><span style=\"font-family: inherit; font-size: inherit;\">\u00a0ch\u1ecdn\u00a0<\/span><strong style=\"font-family: inherit; font-size: inherit;\">Ho\u1ea1t \u0111\u1ed9ng.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[937],"ht-kb-tag":[],"class_list":["post-34557","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\/34557","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":6,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34557\/revisions"}],"predecessor-version":[{"id":55231,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34557\/revisions\/55231"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34557"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34557"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}