Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div>\n<\/div>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c b\u01b0\u1edbc v\u00e0 \u0111\u1ecbnh kho\u1ea3n ch\u00ednh khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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a. Khi \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch t\u1ea1m \u1ee9ng b\u1eb1ng L\u1ec7nh chi ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, ghi:<\/strong><\/p>\n
N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/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
N\u1ee3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n
b. Chi ti\u1ec1n t\u1eeb kinh ph\u00ed l\u1ec7nh chi t\u1ea1m \u1ee9ng<\/strong><\/p>\n
N\u1ee3 c\u00e1c TK 611, 612<\/p>\n
C\u00f3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n
K\u1ebft chuy\u1ec3n:<\/p>\n
N\u1ee3 TK 1351: 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
c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh s\u1ed1 c\u1ea5p ph\u00e1t cho \u0111\u01a1n v\u1ecb, ghi:<\/strong><\/p>\n
N\u1ee3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n
C\u00f3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n
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\u0110\u1ed3ng th\u1eddi, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 s\u1eed d\u1ee5ng kinh ph\u00ed n\u00e0y th\u00ec c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u00e3 chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n NSNN, k\u1ebf to\u00e1n l\u1eadp b\u1ea3ng k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, ghi:<\/li>\n<\/ul>\n
C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n
d.\u00a0<\/strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb n\u1ed9p tr\u1ea3 NSNN, ghi:<\/strong><\/p>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/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
C\u00f3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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a. Nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n<\/strong><\/p>\n
V\u00ed d\u1ee5:<\/strong> \u0110\u01a1n v\u1ecb nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng, s\u1ed1 ti\u1ec1n 250.000.000\u0111.<\/em><\/p>\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>Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb nh\u1eadn kinh ph\u00ed b\u1eb1ng l\u1ec7nh chi ti\u1ec1n.<\/p>\n
\u2013 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>.<\/p>\n
\u2013 T\u1ea1i m\u1ee5c\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 t\u1ea1m \u1ee9ng.<\/strong><\/p>\n
\u2013 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> d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean m\u1ee5c\u00a0H\u1ea1ch to\u00e1n<\/strong>\u00a0th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
b. 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><\/p>\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
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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:\u00a0T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/b><\/li>\n
Th\u00eam d\u00f2ng b\u00fat to\u00e1n:\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
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
B\u01b0\u1edbc 4:\u00a0<\/strong> Th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n chuy\u1ec3n s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i t\u1eeb l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng sang kinh ph\u00ed t\u1ea1i \u0111\u01a1n v\u1ecb:<\/p>\n
V\u00e0o\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n
N\u1ee3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\n
C\u00f3 TK 005: L\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng<\/p>\n
B\u01b0\u1edbc 5:<\/strong> C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb \u0111\u00e3 chi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy\u1ebft to\u00e1n NSNN, \u0111\u01a1n v\u1ecb l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/p>\n
V\u00e0o\u00a0T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, h\u1ea1ch to\u00e1n:<\/p>\n
C\u00f3 TK 011: Kinh ph\u00ed ng\u00e2n s\u00e1ch c\u1ea5p b\u1eb1ng ti\u1ec1n<\/p>\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-34799","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\/34799","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\/34799\/revisions"}],"predecessor-version":[{"id":54465,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34799\/revisions\/54465"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34799"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34799"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}