a. Khi nh\u1eadn ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n th\u1ef1c chi v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb, ghi:<\/strong><\/p>\n

N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n

C\u00f3 TK 1351 \u2013 Ph\u1ea3i thu t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/p>\n

\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n

N\u1ee3 TK 011 (01111, 01121)\u00a0<\/p>\n

b. Khi \u0111\u01a1n v\u1ecb r\u00fat ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng L\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 chi c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u01a1n v\u1ecb, ghi:<\/strong><\/p>\n

N\u1ee3 c\u00e1c TK 111, 141, 152, 153, 211, 611\u2026<\/p>\n

C\u00f3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

N\u1ee3 TK 1351: Ph\u1ea3i thu t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/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 011(01111, 01121) \u2013 Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n

c. Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb L\u1ec7nh chi ti\u1ec1n g\u1eedi:<\/strong><\/p>\n

N\u1ee3 TK 211\/C\u00f3 TK 1121\u00a0<\/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<\/p>\n

\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7 \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n \u0111\u00e3 chi, ghi:<\/p>\n

N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n

d. N\u1ebfu chi l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m t\u1eeb l\u1ec7nh chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 TK 334, 332<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

C\u00f3 TK 011(01111, 01121) \u2013 Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n

N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n

e. H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng t\u1eeb l\u1ec7nh chi :<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 6111: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi ph\u00ed kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 334, 332<\/p>\n

f. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb thu h\u1ed3i l\u1ea1i kho\u1ea3n \u0111\u00e3 s\u1eed d\u1ee5ng (do s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch ho\u1eb7c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n xu\u1ea5t to\u00e1n y\u00eau c\u1ea7u n\u1ed9p tr\u1ea3,\u2026) ghi:<\/strong><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 138,\u2026<\/p>\n

C\u00f3 TK 152, 211, 241, 611,\u2026<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

C\u00f3 TK 011(01111,01121) \u2013 Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p (ghi \u00e2m)<\/p>\n

g. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb n\u1ed9p tr\u1ea3 NSNN, c\u01a1 quan c\u1ea5p tr\u00ean kho\u1ea3n kinh ph\u00ed \u0111\u00e3 nh\u1eadn, ghi :<\/strong><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 135<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 112<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

N\u1ee3 TK 011(01111, 01121) ( ghi \u00e2m)<\/p>\n

i. N\u1ebfu r\u00fat ti\u1ec1n t\u1eeb l\u1ec7nh chi ti\u1ec1n v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t r\u1ed3i chi.<\/strong><\/p>\n

\n
Khi r\u00fat ti\u1ec1n m\u1eb7t t\u1eeb l\u1ec7nh chi ti\u1ec1n v\u1ec1 nh\u1eadp qu\u1ef9:<\/li>\n<\/ul>\n
N\u1ee3 TK 111\/C\u00f3 TK 112<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 011(01111, 01121) \u2013 Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n
\n
Khi chi ti\u1ec1n m\u1eb7t t\u1eeb qu\u1ef9 ra:<\/li>\n<\/ul>\n
N\u1ee3 c\u00e1c TK ,141, 152, 153, 211, 332, 334, 611\u2026<\/p>\n
C\u00f3 TK 111<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
<\/span><\/p>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n\n\n\n
\n
<\/div><\/div><\/span><\/p>\n
<\/span><\/span><\/p>\n
3.1. Nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n<\/strong><\/h4>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0Thu ti\u1ec1n\/Thu ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n.<\/p>\n
\n
Nh\u1eadp\u00a0Th\u00f4ng tin chung<\/strong>:\u00a0\u0110\u01a1n v\u1ecb n\u1ed9p<\/strong>,\u00a0\u0110\u1ecba ch\u1ec9<\/strong>,\u00a0N\u1ed9p v\u00e0o TK<\/strong>,\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
T\u1ea1i tab\u00a0H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp\u00a0TK C\u00f3, S\u1ed1 ti\u1ec1n, Ti\u1ec3u m\u1ee5c,\u00a0<\/strong>ch\u1ecdn\u00a0C\u1ea5p ph\u00e1t\u00a0<\/strong>l\u00e0\u00a0L\u1ec7nh chi<\/strong>,\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0l\u00e0\u00a0Nh\u1eadn l\u1ec7nh chi th\u1ef1c chi<\/strong>.<\/li>\n
Nh\u1ea5n\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh\u00a0TK N\u1ee3<\/strong>\u00a0011.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
<\/div><\/div><\/span><\/p>\n
<\/span><\/span><\/p>\n
3.2. R\u00fat ti\u1ec1n g\u1eedi t\u1eeb L\u1ec7nh chi ti\u1ec1n \u0111\u1ec3 chi ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb<\/strong><\/h4>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong>\u00a0Va\u0300o nghi\u1ec7p v\u1ee5\u00a0Ti\u1ec1n g\u1eedi<\/strong>, cho\u0323n\u00a0Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong>\u00a0Khai ba\u0301o c\u00e1c th\u00f4ng tin ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi.<\/p>\n
\n
Nh\u1eadp\u00a0\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>,\u00a0\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>.<\/li>\n
Nh\u1eadp\u00a0TK N\u1ee3, TK C\u00f3, Ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n, s\u1ed1 ti\u1ec1n\u00a0<\/strong><\/li>\n
C\u1ea5p ph\u00e1t:\u00a0L\u1ec7nh chi,\u00a0<\/strong>Ch\u1ecdn Nghi\u1ec7p v\u1ee5:\u00a0Th\u1ef1c chi<\/strong>.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p chi thanh to\u00e1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7 th\u00ec h\u1ea1ch to\u00e1n th\u00eam b\u00fat to\u00e1n k\u00e9p\u00a0N\u1ee3 TK 1351\/C\u00f3 TK 511<\/strong>,\u00a0Nghi\u1ec7p v\u1ee5<\/strong>\u00a0ch\u1ecdn gi\u1ed1ng b\u00fat to\u00e1n tr\u00ean.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> Anh Ch\u1ecb c\u1ea7n ph\u1ea3i ch\u1ecdn \u0111\u00fang nghi\u1ec7p v\u1ee5 khi chi t\u1eeb l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi \u0111\u1ec3 l\u00ean b\u00e1o c\u00e1o \u0111\u00fang.<\/em><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.\u00a0<\/p>\n
L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi, b\u1ea1n v\u00e0o ph\u1ea7n Thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi v\u00e0 th\u00eam n\u1ed9i dung v\u1eeba h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/em><\/p>\n
B\u01b0\u1edbc 4:<\/strong>\u00a0Xem\/in m\u1eabu ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c b\u1eb1ng c\u00e1ch nh\u1ea5n\u00a0In<\/strong>\u00a0tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n
$\"\"$ <\/p>\n
3.3. Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb L\u1ec7nh chi ti\u1ec1n g\u1eedi v\u00e0 theo d\u00f5i T\u00e0i s\u1ea3n tr\u00ean Mimosa <\/strong><\/h4>\nAnh ch\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":71,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[975],"ht-kb-tag":[],"class_list":["post-34785","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\/34785","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\/34785\/revisions"}],"predecessor-version":[{"id":54467,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34785\/revisions\/54467"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34785"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34785"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}