{"id":42965,"date":"2025-08-14T09:13:19","date_gmt":"2025-08-14T02:13:19","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=42965"},"modified":"2026-07-09T16:37:35","modified_gmt":"2026-07-09T09:37:35","slug":"cac-nghiep-vu-dieu-chinh-lenh-chi-tien-giam-chi-nop-tra","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cac-nghiep-vu-dieu-chinh-lenh-chi-tien-giam-chi-nop-tra\/","title":{"rendered":"C\u00e1c nghi\u1ec7p v\u1ee5 Gi\u1ea3m chi, N\u1ed9p tr\u1ea3 b\u1eb1ng L\u1ec7nh chi ti\u1ec1n g\u1eedi"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 gi\u1ea3m chi, n\u1ed9p tr\u1ea3 do chi sai, chi th\u1eeba ho\u1eb7c chi kh\u00f4ng h\u1ebft n\u1ed9p tr\u1ea3 l\u1ea1i b\u1eb1ng L\u1ec7nh chi ti\u1ec1n g\u1eedi<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.1. Gi\u1ea3m chi<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"font-size: 14pt;\">M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/span><\/strong><\/p>\n<p>Gi\u1ea3m chi kinh ph\u00ed \u0111\u00e3 nh\u1eadn b\u1eb1ng L\u1ec7nh chi ti\u1ec1n l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh c\u00e1c kho\u1ea3n thu gi\u1ea3m chi trong n\u0103m, nh\u1eefng kho\u1ea3n chi sai, chi v\u01b0\u1ee3t ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t ph\u1ea3i thu h\u1ed3i.<\/p>\n<h5 id=\"2-1-1-dinh-khoan\"><b>2.1.1 \u0110\u1ecbnh kho\u1ea3n<\/b><\/h5>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi Ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 c\u00e1c TK 111, 112, 138<\/p>\n<p>C\u00f3 TK 611<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn:<\/p>\n<p>N\u1ee3 TK 511\/\u00a0C\u00f3 TK 135<\/p>\n<p>C\u00f3 TK 011 (0111, 0112, 0113) \u2013 ghi \u00e2m ti\u1ec1n (N\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi)<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi Ngu\u1ed3n t\u1ef1 ch\u1ee7<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 c\u00e1c TK 111, 112, 138\/C\u00f3 TK \/ 642 (\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD)<\/p>\n<p>N\u1ee3\u00a0 c\u00e1c TK 111, 112, 138\/C\u00f3 TK \/ 612 (\u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn:<\/p>\n<p>N\u1ee3 TK 511\/\u00a0C\u00f3 TK 135 ( N\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng)<\/p>\n<p>C\u00f3 TK 011 (0111, 0112, 0113) \u2013 ghi \u00e2m ti\u1ec1n (N\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi)<\/p>\n<h5><span style=\"font-family: Roboto; font-size: 14pt;\"><b>2.1.2 H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m <\/b><\/span><\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu thu\/Phi\u1ebfu thu ho\u1eb7c Ti\u1ec1n g\u1eedi\/Thu ti\u1ec1n g\u1eedi<\/strong> ho\u1eb7c <strong>T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu thu:<\/p>\n<ul>\n<li>Ph\u1ea7n <strong>Th\u00f4ng tin chung<\/strong>: Nh\u1eadp ng\u01b0\u1eddi n\u1ed9p, \u0110\u1ecba ch\u1ec9, L\u00fd do n\u1ed9p.<\/li>\n<li>Ph\u1ea7n <strong>Chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb<\/strong>: S\u1ed1 ti\u1ec1n, MLNS, C\u1ea5p ph\u00e1t ch\u1ecdn l\u00e0 <strong>L\u1ec7nh chi.<\/strong><\/li>\n<li>TK N\u1ee3 111, TK C\u00f3 TK 6428, Nghi\u1ec7p v\u1ee5 ch\u1ecdn \u00a0<strong>Gi\u1ea3m chi &#8211; Th\u1ef1c chi.<\/strong><\/li>\n<li>TK N\u1ee3 511, TK C\u00f3 TK 1351, Nghi\u1ec7p v\u1ee5 ch\u1ecdn \u00a0<strong>N\u1ed9p ph\u1ee5c h\u1ed3i &#8211; Th\u1ef1c chi ( \u0110\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7).<\/strong><\/li>\n<li>\u0110\u1ed3ng th\u1eddi C\u00f3 TK 011 (0111, 0112, 0113) ghi \u00e2m ti\u1ec1n, n\u1ebfu ch\u1ecdn Nghi\u1ec7p v\u1ee5 l\u00e0 <strong>N\u1ed9p ph\u1ee5c h\u1ed3i &#8211; Th\u1ef1c chi.<\/strong><\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43013 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/123.png\" alt=\"\" width=\"1481\" height=\"799\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/123.png 1481w, \/2025\/wp-content\/uploads\/2025\/08\/123-300x162.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/123-1024x552.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/123-768x414.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/123-50x27.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/123-60x32.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/123-100x54.png 100w\" sizes=\"auto, (max-width: 1481px) 100vw, 1481px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>N\u1ebfu sau khi thu ti\u1ec1n m\u1eb7t, ti\u1ec1n m\u1eb7t \u0111\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ti\u1ec1n g\u1eedi \u0111\u1ec3 chi ti\u1ebfp ho\u1eb7c n\u1ed9p tr\u1ea3 th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/chi-tien-mat-nop-vao-tai-khoan-ngan-hang\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>L\u01b0u \u00fd:\u00a0<\/p>\n<ul>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m chi nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n th\u00ec h\u1ea1ch to\u00e1n tr\u00ean ph\u00e2n h\u1ec7 <strong>T\u1ed5ng h\u1ee3p\/Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> v\u00e0 TK h\u1ea1ch to\u00e1n l\u00e0 <strong>TK 1388.<\/strong><\/em><\/li>\n<li><em>TK 1388 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean \u0111\u1ec3 ghi s\u1ed5 ch\u1ee9ng t\u1eeb th\u00ec anh\/ch\u1ecb ch\u1ecdn \u0111\u00fang <strong>\u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3<\/strong> tr\u00ean tab <strong>Th\u1ed1ng k\u00ea.<\/strong><\/em><\/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<h4>2.2. N\u1ed9p tr\u1ea3<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><span style=\"font-size: 14pt;\">M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/span><\/strong><\/p>\n<p>N\u1ed9p tr\u1ea3 NSNN t\u1eeb kinh ph\u00ed \u0111\u00e3 nh\u1eadn b\u1eb1ng l\u1ec7nh chi ti\u1ec1n do:<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft, ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p tr\u1ea3\u00a0<\/li>\n<li>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 NSNN<\/li>\n<\/ul>\n<h5 id=\"2-2-1-dinh-khoan\"><strong>2.2.1 \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h5>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 135\u00a0<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p>\u0110\u1ed3ng th\u1eddi: N\u1ee3 TK 0052 \u2013 ghi \u00e2m ti\u1ec1n (n\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1n T\u1ea1m \u1ee9ng)<\/p>\n<p>N\u1ee3 TK 011 (0111, 0112, 0113) \u2013 ghi \u00e2m ti\u1ec1n (Th\u1ef1c chi)<\/p>\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi ngu\u1ed3n t\u1ef1 ch\u1ee7<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 135 (N\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1n t\u1ea1m \u1ee9ng)<\/p>\n<p>N\u1ee3 TK 511 (N\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1n th\u1ef1c chi)<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p>\u0110\u1ed3ng th\u1eddi: N\u1ee3 TK 0052 \u2013 ghi \u00e2m ti\u1ec1n (N\u1ebfu l\u00e0 l\u1ec7nh chi ti\u1ec1nT\u1ea1m \u1ee9ng)<\/p>\n<p>N\u1ee3 TK 011 (0111, 0112, 0113) \u2013 ghi \u00e2m ti\u1ec1n (Th\u1ef1c chi)<\/p>\n<h5><span style=\"font-size: 14pt;\"><strong>2.2.2 H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m\u00a0<\/strong><\/span><\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n\/Chi ti\u1ec1n g\u1eedi.\u00a0<\/strong><\/p>\n<p>Ho\u1eb7c v\u00e0o <strong>Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu chi\/Phi\u1ebfu chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 <strong>Chi ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <b>T\u00e0i kho\u1ea3n \u0111\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n, N\u1ed9i dung TT<\/b><\/li>\n<li>Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: <strong>Ng\u00e0y ch\u1ee9ng t\u1eeb<\/strong>,\u00a0<strong>Ng\u00e0y h\u1ea1ch to\u00e1n<\/strong>,\u00a0<strong>S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>\u00a0Ta\u0323i tab <strong>Ha\u0323ch toa\u0301n<\/strong>:\u00a0\n<ul style=\"list-style-type: square;\">\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>TK N\u1ee3<\/strong>, <strong>TK C\u00f3<\/strong> <strong>S\u1ed1 ti\u1ec1n n\u1ed9p tr\u1ea3<\/strong>,\u00a0<strong>Ngu\u1ed3n<\/strong>,\u00a0<strong>Ch\u01b0\u01a1ng<\/strong>,\u00a0<strong>Kho\u1ea3n, Ti\u1ec3u m\u1ee5c<\/strong>.<\/li>\n<li>N\u1ebfu n\u1ed9p tr\u1ea3 khoa\u0309n \u0111a\u0303 ru\u0301t t\u1ea1m \u1ee9ng: ch\u1ecdn c\u1ed9t nghi\u1ec7p v\u1ee5 l\u00e0 <strong>N\u1ed9p tr\u1ea3\u2013 T\u1ea1m \u1ee9ng <\/strong>ho\u1eb7c <strong>N\u1ed9p tr\u1ea3 &#8211; Th\u1ef1c chi, <\/strong>ch\u1ecdn c\u1ed9t<strong> C\u1ea5p ph\u00e1t <\/strong>l\u00e0 <strong>L\u1ec7nh chi.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-43023 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/08\/124.png\" alt=\"\" width=\"1251\" height=\"852\" srcset=\"\/2025\/wp-content\/uploads\/2025\/08\/124.png 1251w, \/2025\/wp-content\/uploads\/2025\/08\/124-300x204.png 300w, \/2025\/wp-content\/uploads\/2025\/08\/124-1024x697.png 1024w, \/2025\/wp-content\/uploads\/2025\/08\/124-768x523.png 768w, \/2025\/wp-content\/uploads\/2025\/08\/124-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/08\/124-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/08\/124-100x68.png 100w\" sizes=\"auto, (max-width: 1251px) 100vw, 1251px\" \/><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 gi\u1ea3m chi, n\u1ed9p tr\u1ea3 do chi sai, chi th\u1eeba ho\u1eb7c chi kh\u00f4ng h\u1ebft n\u1ed9p tr\u1ea3 l\u1ea1i b\u1eb1ng L\u1ec7nh chi ti\u1ec1n g\u1eedi 2. C\u00e1c&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1035],"ht-kb-tag":[],"class_list":["post-42965","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42965","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\/51"}],"version-history":[{"count":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42965\/revisions"}],"predecessor-version":[{"id":53427,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/42965\/revisions\/53427"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=42965"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=42965"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=42965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}