{"id":10475,"date":"2020-09-28T04:47:17","date_gmt":"2020-09-28T04:47:17","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=10475"},"modified":"2026-04-21T16:07:10","modified_gmt":"2026-04-21T09:07:10","slug":"rut-du-toan-nop-kinh-phi-cong-doan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/rut-du-toan-nop-kinh-phi-cong-doan\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ed9p Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n"},"content":{"rendered":"<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/ntfLshpLmwM?si=_elw4ZhEJBr5Sx5v\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/em><\/p>\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=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb \u0111\u1ecbnh kho\u1ea3n \u0111\u00fang c\u00e1c nghi\u1ec7p v\u1ee5 r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb c\u00e1c ngu\u1ed3n kinh ph\u00ed NSNN c\u1ea5p b\u1eb1ng h\u00ecnh th\u1ee9c giao d\u1ef1 to\u00e1n, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n, v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u nghi\u1ec7p v\u1ee5 n\u00e0y v\u00e0o ph\u1ea7n m\u1ec1m Misa Mimosa online.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>2.1 R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n<p>N\u1ee3 TK 3324: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 1351: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn TK C\u00f3 008 (008212, 008222): D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<p><strong>2.2 H\u1ea1ch to\u00e1n chi ph\u00ed kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n<p><strong>2.2.1 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p>\u2013 \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 154, 6421<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<p><strong>2.2.2 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong>\u00a0h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 6111<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u0110\u1ec3 nh\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n tr\u00ean ph\u1ea7n m\u1ec1m Misa Mimosa online b\u1ea1n l\u00e0m nh\u01b0 sau:\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Kho ba\u0323c\\R\u00fat d\u1ef1 to\u00e1n\\<\/strong><strong>Ru\u0301t d\u01b0\u0323 toa\u0301n chuy\u00ea\u0309n khoa\u0309n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41715\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1.png\" alt=\"\" width=\"1401\" height=\"668\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1.png 1401w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-300x143.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-1024x488.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-768x366.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-1-100x48.png 100w\" sizes=\"auto, (max-width: 1401px) 100vw, 1401px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin <strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/strong>.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>T\u00e0i kho\u1ea3n chi, \u0110\u01a1n v\u1ecb nh\u1eadn, T\u00e0i kho\u1ea3n nh\u1eadn, Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Nh\u1eadp th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb:\u00a0<strong>N\u1ed9i dung thanh to\u00e1n, MLNS, S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41729\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34.png\" alt=\"\" width=\"1280\" height=\"726\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34.png 1280w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34-1024x581.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34-768x436.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-34-100x57.png 100w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o B\u1ea1n c\u00f3 mu\u1ed1n sinh ch\u1ee9ng t\u1eeb sau kh\u00f4ng? T\u00edch ch\u1ecdn <strong>Sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong>. Nh\u1ea5n<strong>\u00a0\u0110\u1ed3ng \u00fd.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Tien-luong-63-1.png\" \/><\/p>\n<p>L\u01b0u \u00fd: <strong>Kh\u00f4ng<\/strong> t\u00edch v\u00e0o \u00f4 &#8220;<strong>Kh\u00f4ng hi\u1ec3n th\u1ecb l\u1ea7n sau<\/strong>&#8220;. N\u1ebfu anh\/ch\u1ecb \u0111\u00e3 t\u00edch v\u00e0o \u00f4 n\u00e0y th\u00ec l\u1ea7n sau l\u00e0m ch\u1ee9ng t\u1eeb r\u00fat nh\u1ea5n c\u1ea5t s\u1ebd kh\u00f4ng th\u1ea5y m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o tr\u00ean.<\/p>\n<p>\u0110\u1ec3 hi\u1ec3n th\u1ecb l\u1ea1i anh\/ch\u1ecb v\u00e0o <strong>Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\Nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 kho b\u1ea1c\\S\u1eeda<\/strong>, t\u00edch ch\u1ecdn &#8220;<span class=\"ms-checkbox--text\" title=\"\" data-v-40de0609=\"\">Hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh Phi\u1ebfu thu ho\u1eb7c Ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n khi l\u1eadp Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n&#8221;, r\u1ed3i nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb<strong> Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong>, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh sinh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> T\u00edch ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong>. Nh\u1ea5n <b>C\u1ea5t.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41731\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35.png\" alt=\"\" width=\"1605\" height=\"778\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35.png 1605w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-300x145.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-1024x496.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-768x372.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-1536x745.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-35-100x48.png 100w\" sizes=\"auto, (max-width: 1605px) 100vw, 1605px\" \/><\/p>\n<p><em><span style=\"text-decoration: underline;\"><strong>L\u01b0u \u00fd:<\/strong><\/span> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch ch\u1ecdn T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec tr\u00ean ch\u1ee9ng t\u1eeb, anh\/ch\u1ecb v\u00e0o <strong>Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong> \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41725\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33.png\" alt=\"\" width=\"1280\" height=\"367\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33.png 1280w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-300x86.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-1024x294.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-768x220.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-50x14.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-60x17.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-33-100x29.png 100w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh sinh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. T\u00f9y v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 ngu\u1ed3n ph\u00e1t sinh anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda TK N\u1ee3 cho ph\u00f9 h\u1ee3p. Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41733\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36.png\" alt=\"\" width=\"1320\" height=\"719\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36.png 1320w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36-300x163.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36-1024x558.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36-768x418.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-36-100x54.png 100w\" sizes=\"auto, (max-width: 1320px) 100vw, 1320px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[373,375,374],"class_list":["post-10475","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-chuyen-khoan","ht_kb_tag-rut-chuyen-khoan","ht_kb_tag-rut-thuc-chi-chuyen-khoan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=10475"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10475\/revisions"}],"predecessor-version":[{"id":75807,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10475\/revisions\/75807"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=10475"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=10475"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=10475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}