{"id":44197,"date":"2025-08-18T16:10:17","date_gmt":"2025-08-18T09:10:17","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&p=44197"},"modified":"2026-07-08T16:23:00","modified_gmt":"2026-07-08T09:23:00","slug":"hach-toan-nghiep-vu-lien-quan-den-dang-phi","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/hach-toan-nghiep-vu-lien-quan-den-dang-phi\/","title":{"rendered":"H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn \u0110\u1ea3ng ph\u00ed (kh\u00f4ng l\u1eadp Qu\u1ef9 d\u1ef1 tr\u1eef)"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn Anh\/Ch\u1ecb h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ngu\u1ed3n \u0110\u1ea3ng ph\u00ed \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb kh\u00f4ng l\u1eadp Qu\u1ef9 d\u1ef1 tr\u1eef tr\u00ean ph\u1ea7n m\u1ec1m, gi\u00fap qu\u1ea3n l\u00fd ngu\u1ed3n kinh ph\u00ed, theo d\u00f5i thu \u2013 chi \u0110\u1ea3ng ph\u00ed theo quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1. Khi thu \u0110\u1ea3ng ph\u00ed b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi:\u00a0<\/strong><\/p>\n
N\u1ee3\u00a0 TK 1111, 1121\\C\u00f3 TK 33881<\/p>\n
2.2. N\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi (n\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t):\u00a0<\/strong><\/p>\n
N\u1ee3 TK 1121\\C\u00f3 TK 1111<\/p>\n
2.3. Chuy\u1ec3n ti\u1ec1n \u0110\u1ea3ng ph\u00ed l\u00ean c\u1ea5p tr\u00ean theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh (v\u00ed d\u1ee5 10%)<\/strong><\/p>\n
N\u1ee3 TK 33881\\C\u00f3 TK 1121<\/p>\n
2.4. Tr\u00edch \u0110\u1ea3ng ph\u00ed \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh (v\u00ed d\u1ee5 90%)<\/strong><\/p>\n
N\u1ee3 TK 33881\\C\u00f3 TK 5188<\/p>\n
\u0110\u1ed3ng th\u1eddi: N\u1ee3 TK 0132<\/p>\n
2.5. Chi ti\u1ec1n t\u1eeb \u0110\u1ea3ng ph\u00ed \u0111\u1ec3 l\u1ea1i theo quy\u1ebft \u0111\u1ecbnh<\/strong><\/p>\n
N\u1ee3 TK 612\\C\u00f3 TK 1121<\/p>\n
\u0110\u1ed3ng th\u1eddi: C\u00f3 TK 0132<\/p>\n<\/div><\/div>\n
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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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\n<\/div><\/div>\n
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3.1 Thu ti\u1ec1n \u0110\u1ea3ng ph\u00ed<\/h4>\n
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N\u1ebfu tr\u01b0\u1eddng h\u1ee3p thu b\u1eb1ng ti\u1ec1n m\u1eb7t:\u00a0<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: <\/strong>H\u1ea1ch to\u00e1n TK N\u1ee3 1111, TK C\u00f3 33881<\/strong>, nh\u1eadp s\u1ed1 ti\u1ec1n, ch\u1ecdn Ngu\u1ed3n \u0110\u1ea3ng ph\u00ed<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:\u00a0<\/strong>Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/p>\n
N\u1ebfu tr\u01b0\u1eddng h\u1ee3p thu b\u1eb1ng ti\u1ec1n g\u1eedi:<\/strong><\/p>\n
B\u01b0\u1edbc 1: <\/strong>V\u00e0o Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o th\u00f4ng tin tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb Thu ti\u1ec1n g\u1eedi<\/p>\n
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\u0110\u01a1n v\u1ecb n\u1ed9p: Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p<\/li>\n
N\u1ed9p v\u00e0o TK:<\/strong> Ch\u1ecdn TK nh\u1eadn ti\u1ec1n \u0110\u1ea3ng ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb<\/li>\n
H\u1ea1ch to\u00e1n TK N\u1ee3 1121, TK C\u00f3 33881<\/strong>, nh\u1eadp s\u1ed1 ti\u1ec1n, ch\u1ecdn Ngu\u1ed3n \u0110\u1ea3ng ph\u00ed<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.2 N\u1ed9p ti\u1ec1n v\u00e0o T\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi<\/h4>\n
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B\u01b0\u1edbc 1: <\/strong>V\u00e0o Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB<\/p>\n
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N\u1ed9p v\u00e0o TK:<\/strong> Ch\u1ecdn TK nh\u1eadn ti\u1ec1n \u0110\u1ea3ng ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb<\/li>\n
H\u1ea1ch to\u00e1n TK N\u1ee3 1121, TK C\u00f3 1111<\/strong>, nh\u1eadp s\u1ed1 ti\u1ec1n, ch\u1ecdn Ngu\u1ed3n \u0110\u1ea3ng ph\u00ed<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3.3 Chuy\u1ec3n ti\u1ec1n \u0110\u1ea3ng ph\u00ed l\u00ean c\u1ea5p tr\u00ean<\/h4>\n
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B\u01b0\u1edbc 1:<\/strong>V\u00e0o Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n, <\/strong>nh\u1ea5n Chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi<\/p>\n
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Tr\u00ean ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi: Ch\u1ecdn T\u00e0i kho\u1ea3n chi<\/strong>, h\u1ea1ch to\u00e1n TK N\u1ee3 33881<\/strong>, TK C\u00f3 1121<\/strong>, ch\u1ecdn Ngu\u1ed3n, nh\u1eadp s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n
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3.4 Tr\u00edch \u0110\u1ea3ng ph\u00ed \u0111\u1ec3 l\u1ea1i t\u1ea1i \u0111\u01a1n v\u1ecb<\/h4>\n
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L\u01b0u \u00fd: Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n, b\u1ea1n thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi TK 0132 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/em><\/strong><\/p>\n
B\u01b0\u1edbc 1: <\/strong>V\u00e0o Nghi\u1ec7p v\u1ee5\\<\/strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\ <\/strong>nh\u1ea5n Th\u00eam<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Khai b\u00e1o th\u00f4ng tin tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/p>\n
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Tr\u00ean ch\u1ee9ng t\u1eeb: H\u1ea1ch to\u00e1n TK N\u1ee3 33881<\/strong>, TK C\u00f3 5188<\/strong>, ch\u1ecdn Ngu\u1ed3n, nh\u1eadp s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng, nh\u1eadp C\u1ea5p ph\u00e1t Kh\u00e1c, Nghi\u1ec7p v\u1ee5: Kh\u00f4ng ch\u1ecdn<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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T\u1ea1i Tab Th\u1ed1ng k\u00ea ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ed1ng \u0111\u1ed1i t\u01b0\u1ee3ng l\u00fac thu ti\u1ec1n \u0110\u1ea3ng ph\u00ed, ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng<\/li>\n
Nh\u1ea5n c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 0132. Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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N\u1ebfu ph\u1ea7n m\u1ec1m th\u00f4ng b\u00e1o: Kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. B\u1ea1n th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
3.5 Chi ti\u1ec1n \u0110\u1ea3ng ph\u00ed theo quy \u0111\u1ecbnh<\/h4>\n
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B\u01b0\u1edbc 1:<\/strong>V\u00e0o Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n, <\/strong>nh\u1ea5n Chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin tr\u00ean giao di\u1ec7n Chi ti\u1ec1n g\u1eedi<\/p>\n
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Tr\u00ean ch\u1ee9ng t\u1eeb: H\u1ea1ch to\u00e1n TK N\u1ee3 612<\/strong>, TK C\u00f3 1121<\/strong>, ch\u1ecdn Ngu\u1ed3n, nh\u1eadp s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng, nh\u1eadp C\u1ea5p ph\u00e1t Kh\u00e1c, Nghi\u1ec7p v\u1ee5: Th\u1ef1c chi<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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T\u1ea1i Tab Th\u1ed1ng k\u00ea, ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng, v\u00ed d\u1ee5 Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/li>\n
Nh\u1ea5n c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi C\u00f3\u00a0TK 0132. Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Ph\u1ea7n m\u1ec1m c\u00f3 th\u00f4ng b\u00e1o Ghi s\u1ed5 ch\u1ee9ng t\u1eeb-> T\u00edch Kh\u00f4ng<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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N\u1ebfu ph\u1ea7n m\u1ec1m th\u00f4ng b\u00e1o: Kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi. B\u1ea1n th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/li>\n
B\u1ea1n th\u1ef1c hi\u1ec7n chi c\u00e1c kho\u1ea3n chi t\u1eeb Ngu\u1ed3n \u0110\u1ea3ng ph\u00ed t\u01b0\u01a1ng t\u1ef1\u00a0<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":35,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1061],"ht-kb-tag":[],"class_list":["post-44197","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-dac-thu-van-phong-dang"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44197","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":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44197\/revisions"}],"predecessor-version":[{"id":52261,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/44197\/revisions\/52261"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=44197"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=44197"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=44197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}