{"id":44135,"date":"2025-08-18T13:40:00","date_gmt":"2025-08-18T06:40:00","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=44135"},"modified":"2026-07-13T08:53:22","modified_gmt":"2026-07-13T01:53:22","slug":"ke-toan-dac-thu-van-phong-dang","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/ke-toan-dac-thu-van-phong-dang\/","title":{"rendered":"K\u1ebf to\u00e1n \u0111\u1eb7c th\u00f9 v\u0103n ph\u00f2ng \u0110\u1ea3ng"},"content":{"rendered":"<header class=\"hkb-article__header\">\n<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft gi\u1edbi thi\u1ec7u \u0111\u1eb7c th\u00f9 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u1ea1o d\u1eef li\u1ec7u v\u00e0 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 theo Quy\u1ebft \u0111\u1ecbnh 3441-Q\u0110\/VPTW v\u00e0 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, gi\u00fap \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 thu\u1eadn ti\u1ec7n khi quy\u1ebft to\u00e1n.<\/p>\n<h3 class=\"hkb-article__title\"><span style=\"font-size: 20px;\">2. Th\u1ef1c tr\u1ea1ng<\/span><\/h3>\n<\/header>\n<div class=\"hkb-article__content\">\n<ul>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-3441-QD-VPTW-2024-thuc-hien-che-do-ke-toan-doi-voi-don-vi-su-nghiep-cua-Dang-665309.aspx\" target=\"_blank\" rel=\"noopener\"><strong data-start=\"212\" data-end=\"242\">Quy\u1ebft \u0111\u1ecbnh s\u1ed1 3441-Q\u0110\/VPTW<\/strong><\/a>\u00a0do V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng \u0110\u1ea3ng ban h\u00e0nh ng\u00e0y 30\/12\/2024, tri\u1ec3n khai ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u1ee7a \u0110\u1ea3ng, bao g\u1ed3m h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 \u0111\u1eb7c th\u00f9 k\u00e8m theo ph\u1ee5 l\u1ee5c. V\u0103n b\u1ea3n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb\u00a0<strong data-start=\"459\" data-end=\"473\">01\/01\/2025<\/strong>, \u00e1p d\u1ee5ng t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2025<\/li>\n<li>C\u01a1 quan \u0110\u1ea3ng \u00e1p d\u1ee5ng quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u1ec1 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<strong>Th\u00f4ng t\u01b0 s\u1ed1 24\/2024\/TT-BTC<\/strong>\u00a0v\u00e0 Ph\u1ee5 l\u1ee5c c\u1ee7a c\u00f4ng v\u0103n\u00a0<strong><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Quyet-dinh-3441-QD-VPTW-2024-thuc-hien-che-do-ke-toan-doi-voi-don-vi-su-nghiep-cua-Dang-665309.aspx\" target=\"_blank\" rel=\"noopener\">S\u1ed1 3441-Q\u0110\/VPTW<\/a>\u00a0<\/strong>h\u01b0\u1edbng d\u1eabn c\u00e1c n\u1ed9i dung \u0111\u1eb7c th\u00f9 ph\u00e1t sinh t\u1ea1i c\u01a1 quan \u0110\u1ea3ng<\/li>\n<li>\u0110\u01a1n v\u1ecb \u00e1p d\u1ee5ng:\u00a0<strong>C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u1ee7a \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam<\/strong><\/li>\n<\/ul>\n<h3 id=\"3-quy-trinh-thuc-hien-tren-phan-mem\">3. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0\u0110\u01a1n v\u1ecb t\u1ea1o d\u1eef li\u1ec7u theo \u0111\u1eb7c th\u00f9 \u0110\u1ea3ng theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/tao-du-lieu-ke-toan-theo-dac-thu-ke-toan-dang\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0H\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u01a1 quan \u0110\u1ea3ng:<\/p>\n<p>1. \u0110\u01a1n v\u1ecb nh\u1eadn kinh ph\u00ed v\u00e0 chi ho\u1ea1t \u0111\u1ed9ng t\u1eeb L\u1ec7nh chi ti\u1ec1n theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-nghiep-vu-lenh-chi-tien\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>2. \u0110i\u1ec1u ch\u1ec9nh L\u1ec7nh chi ti\u1ec1n g\u1eedi sang D\u1ef1 to\u00e1n theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/huong-dan-dieu-chinh-lenh-chi-tien-gui-sang-du-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>\u00a0v\u00e0 th\u1ef1c hi\u1ec7n r\u00fat v\u00e0 chi t\u1eeb D\u1ef1 to\u00e1n c\u1ea5p theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/ke-toan-kho-bac\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>3. \u0110\u01a1n v\u1ecb ph\u00e1t sinh nghi\u1ec7p v\u1ee5 thu \u0110\u1ea3ng ph\u00ed<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> H\u00e0ng n\u0103m, \u0111\u01a1n v\u1ecb l\u1eadp d\u1ef1 to\u00e1n thu, chi t\u1eeb ngu\u1ed3n \u0110\u1ea3ng ph\u00ed v\u00e0 n\u1ebfu s\u1ed1 thu &gt; chi th\u00ec \u0111\u01a1n v\u1ecb s\u1ebd tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 tr\u1eef \u0110\u1ea3ng, n\u1ebfu thu &lt; chi th\u00ec \u0111\u01a1n v\u1ecb s\u1ebd kh\u00f4ng tr\u00edch l\u1eadp qu\u1ef9 d\u1eef tr\u1eef \u0110\u1ea3ng. Ngo\u00e0i ra, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam \u00fd ki\u1ebfn c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0Kh\u00f4ng l\u1eadp qu\u1ef9 d\u1ef1 tr\u1eef theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/hach-toan-nghiep-vu-lien-quan-den-dang-phi\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0Tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 tr\u1eef theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/hach-toan-nghiep-vu-lien-quan-den-dang-phi-trich-lap-quy-du-tru\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>4. \u0110\u01a1n v\u1ecb ph\u00e1t sinh nghi\u1ec7p v\u1ee5 thu h\u1ed9, chi h\u1ed9 nh\u01b0: Ti\u1ec1n huy hi\u1ec7u \u0110\u1ea3ng<\/p>\n<p>Tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quy-trinh-hach-toan-cac-khoan-thu-ho-chi-ho-bang-tien-gui\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u1edbi thi\u1ec7u \u0111\u1eb7c th\u00f9 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c \u0110\u1ea3ng C\u1ed9ng s\u1ea3n Vi\u1ec7t Nam, h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u1ea1o d\u1eef li\u1ec7u v\u00e0 h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 theo Quy\u1ebft \u0111\u1ecbnh 3441-Q\u0110\/VPTW v\u00e0 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, gi\u00fap \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang&#8230;<\/p>\n","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[935],"ht-kb-tag":[],"class_list":["post-44135","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-huong-dan-dac-thu-theo-nganh"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44135","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":4,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44135\/revisions"}],"predecessor-version":[{"id":54385,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44135\/revisions\/54385"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44135"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44135"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}