\u0110\u1ec3 ha\u0323ch toa\u0301n ca\u0301c nghi\u1ec7p vu\u0323 li\u00ean quan \u0111\u00ea\u0301n ngu\u00f4\u0300n ca\u0309i ca\u0301ch ti\u00ea\u0300n l\u01b0\u01a1ng (CCTL) tr\u00edch l\u1eadp t\u1eeb ngu\u1ed3n thu kh\u00e1c, B\u1ea1n th\u1ef1c hi\u1ec7n qua 3 b\u01b0\u1edbc sau:<\/p>\n

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

\n
<\/span><\/p>\n
I. Th\u00eam ngu\u1ed3n C\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h3>\n
<\/div>
\n
1. V\u00e0o\u00a0Danh m\u1ee5c\/M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch\/Ngu\u1ed3n kinh ph\u00ed.
\n<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. T\u00edch chu\u1ed9t v\u00e0o\u00a0Ngu\u1ed3n Ng\u00e2n s\u00e1ch Huy\u1ec7n<\/strong>, Nh\u1ea5n\u00a0Th\u00eam<\/strong>. Khai b\u00e1o c\u00e1c th\u00f4ng tin:\u00a0M\u00e3 ngu\u1ed3n, T\u00ean ngu\u1ed3n<\/strong>.<\/p>\n
3. Nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
L\u01b0u y\u0301:<\/strong> Ma\u0303 ngu\u00f4\u0300n kinh phi\u0301 pha\u0309i b\u0103\u0301t \u0111\u00e2\u0300u b\u0103\u0300ng ma\u0303 ngu\u00f4\u0300n cha, Ngu\u1ed3n kh\u00e1c m\u00e3 ngu\u1ed3n l\u00e0 3 th\u00ec ngu\u1ed3n con ph\u1ea3i c\u00f3 m\u00e3 b\u1eaft \u0111\u1ea7u l\u00e0 3, v\u00ed d\u1ee5 31, 32, 33 \u2026. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nh\u00e2\u0323p tru\u0300ng ma\u0303 ngu\u00f4\u0300n thi\u0300 b\u1ea1n t\u01b0\u0323 \u0111\u00f4\u0323ng t\u0103ng l\u00ean s\u00f4\u0301 ti\u00ea\u0301p theo.<\/em><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
II. Nh\u1eadp s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang c\u1ee7a ngu\u1ed3n CCTL s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o s\u1ed1 d\u01b0 C\u00f3 TK 468<\/h3>\n
<\/div>
\n
1. V\u00e0o\u00a0Nghi\u1ec7p v\u1ee5\/Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o\u00a0TK 4681.<\/strong><\/p>\n
3. Nh\u1eadp s\u1ed1 d\u01b0 t\u1ea1i c\u1ed9t\u00a0D\u01b0 C\u00f3.<\/strong><\/p>\n
$\"\"$ <\/p>\n
4. Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
III. H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong n\u0103m c\u1ee7a ngu\u1ed3n CCTL (Tr\u00edch 40% ngu\u1ed3n CCTL t\u1eeb ngu\u1ed3n ph\u00ed, l\u1ec7 ph\u00ed; ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng SXKD)<\/h3>\n
<\/div>
\n
1. Trong n\u0103m, h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh thu chi ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD<\/strong><\/p>\n
Xem h\u01b0\u1edbng d\u1eabn ph\u1ea7n \u0111\u1ecbnh kho\u1ea3n chi ti\u1ebft t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
2. Th\u1ef1c hi\u1ec7n tr\u00edch 40% CCTL<\/strong><\/p>\n
N\u01a1\u0323 TK 421\/Co\u0301 TK 468 (40%)<\/p>\n
3. Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n CCTL<\/strong><\/p>\n
– Khi co\u0301 pha\u0301t sinh: N\u01a1\u0323 TK\u00a0 611,612, 154, 642\/Co\u0301 TK 334<\/p>\n
– Khi chi: N\u01a1\u0323 TK 334\/Co\u0301 TK 111, 112<\/p>\n
4. Chi BH t\u1eeb ngu\u1ed3n CCTL (n\u1ebfu c\u00f3)<\/strong><\/p>\n
– Khi c\u00f3 ph\u00e1t sinh:<\/p>\n
BH tr\u00edch v\u00e0o l\u01b0\u01a1ng: N\u1ee3 TK\u00a0 611,612, 154, 642\/Co\u0301 TK 334<\/p>\n
N\u1ee3 TK 334\/C\u00f3 TK 332<\/p>\n
BH c\u01a1 quan \u0111\u00f3ng: N\u1ee3 TK\u00a0 611,612, 154, 642\/C\u00f3 TK 332<\/p>\n
– Khi thanh to\u00e1n BH: N\u1ee3 TK 332\/C\u00f3 TK 111,112<\/p>\n
5. Chi KPC\u0110 t\u1eeb ngu\u1ed3n CCTL (n\u1ebfu c\u00f3)<\/strong><\/p>\n
– Khi c\u00f3 ph\u00e1t sinh: N\u1ee3 TK\u00a0 611, 612, 154, 642\/C\u00f3 TK 3324<\/p>\n
– Khi thanh to\u00e1n BH: N\u1ee3 TK 3324\/C\u00f3 TK 111,112<\/p>\n
6. Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/strong><\/p>\n
N\u01a1\u0323 TK 911\/Co\u0301 TK 612, 611, 154, 642<\/p>\n
N\u01a1\u0323 TK 421\/Co\u0301 TK 911<\/p>\n
N\u01a1\u0323 TK 468\/Co\u0301 TK 421<\/p>\n<\/div><\/div>\n
<\/span><\/p>\nIV. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
<\/div>
\n
1. H\u1ea1ch to\u00e1n thu chi ngu\u1ed3n ho\u1ea1t \u0111\u1ed9ng SXKD, DV<\/h4>\n
V\u00ed d\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb thu ti\u1ec1n h\u1ecdc ph\u00ed: 100 tri\u1ec7u \u0111\u1ed3ng (100%)<\/p>\n
Khi chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed:\u00a0 60 tri\u1ec7u \u0111\u1ed3ng (60%)<\/p>\n
Xem h\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m t\u1ea1i \u0111\u00e2y<\/a><\/p>\n
2. Tr\u00edch l\u1eadp 40% c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n
\n
V\u00e0o T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 468: 40 tri\u00ea\u0323u (40%)<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/strong><\/p>\n
3. Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n CCTL<\/strong><\/h4>\n
\n
Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c sang TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng:<\/strong>\u00a0(N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c =>\u00a0 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb => TK ATM c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean)\n
\n
V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n g\u1eedi\/ Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 1121\/C\u00f3 1121 (TK \u0111i: TKKB; TK \u0111\u1ebfn: TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Chi l\u01b0\u01a1ng:<\/strong>\u00a0(\u1ee6y nhi\u1ec7m chi qua ng\u00e2n h\u00e0ng)<\/li>\n
\n
\n
V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u00ea\u0300n g\u01b0\u0309i\/Chi ti\u00ea\u0300n\/Chi ti\u00ea\u0300n g\u01b0\u0309i.<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 334\/C\u00f3 TK 1121.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, h\u1ea1ch to\u00e1n N\u1ee3 TK 611, 612, 154, 642\/Co\u0301 TK 334: 30.000.000 \u0111\u1ed3ng<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/strong><\/p>\n
4. Chi n\u1ed9p b\u1ea3o hi\u1ec3m t\u1eeb ngu\u1ed3n CCTL<\/strong><\/h4>\n
\n
V\u00e0o Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 332\/Co\u0301 TK 112: 9.600.000 \u0111\u1ed3ng<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/strong><\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m tr\u00edch v\u00e0o l\u01b0\u01a1ng.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
5. Chi n\u1ed9p KPC\u0110 t\u1eeb ngu\u1ed3n CCTL<\/h4>\n
\n
V\u00e0o Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 3324\/C\u00f3 TK 112: 400.000 \u0111\u1ed3ng<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n
Nh\u1ea5n Ti\u1ec7n \u00edch\/H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m, h\u1ea1ch to\u00e1n N\u1ee3 TK 611, 612, 154, 642\/C\u00f3 TK 3324: 400.000 \u0111\u1ed3ng
\n<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
6. Cu\u1ed1i n\u0103m, k\u1ebft chuy\u1ec3n ph\u1ea7n \u0111\u00e3 chi t\u1eeb CCTL<\/h4>\n
\n
Thao t\u00e1c gi\u1ed1ng nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n
Ngo\u00e0i c\u00e1c b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c ngu\u1ed3n KP tr\u00ean b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ph\u1ea7n m\u1ec1m c\u00f2n t\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n b\u00fat to\u00e1n c\u1ee7a ngu\u1ed3n CCTL:<\/li>\n<\/ul>\n
N\u1ee3 TK 911\/Co\u0301 TK 611, 612, 154, 642: 40 tri\u00ea\u0323u<\/p>\n
N\u1ee3 TK 421\/Co\u0301 TK 911: 40 tri\u00ea\u0323u<\/p>\n
\u0110\u01a1n v\u1ecb t\u1ef1 h\u1ea1ch to\u00e1n th\u00eam b\u00fat to\u00e1n ghi gi\u1ea3m ngu\u1ed3n CCTL: N\u1ee3<\/strong> TK 4681\/Co\u0301 TK 421: 40 tri\u00ea\u0323u<\/strong><\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
\u0110\u1ec3 ha\u0323ch toa\u0301n ca\u0301c nghi\u1ec7p vu\u0323 li\u00ean quan \u0111\u00ea\u0301n ngu\u00f4\u0300n ca\u0309i ca\u0301ch ti\u00ea\u0300n l\u01b0\u01a1ng (CCTL) tr\u00edch l\u1eadp t\u1eeb ngu\u1ed3n thu kh\u00e1c, B\u1ea1n th\u1ef1c hi\u1ec7n qua 3 b\u01b0\u1edbc sau: Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1001],"ht-kb-tag":[],"class_list":["post-40579","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tien-luong"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/40579","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\/35"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/40579\/revisions"}],"predecessor-version":[{"id":42955,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/40579\/revisions\/42955"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=40579"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=40579"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=40579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

IV. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<\/div>

2. Tr\u00edch l\u1eadp 40% c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n\nV\u00e0o T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n