{"id":11736,"date":"2020-10-09T02:33:07","date_gmt":"2020-10-09T02:33:07","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=11736"},"modified":"2026-04-22T14:40:39","modified_gmt":"2026-04-22T07:40:39","slug":"quy-trinh-hach-toan-cac-khoan-thu-ho-chi-ho","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-hach-toan-cac-khoan-thu-ho-chi-ho\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu h\u1ed9 chi h\u1ed9 b\u1eb1ng ti\u1ec1n m\u1eb7t"},"content":{"rendered":"<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 data-start=\"17\" data-end=\"185\">B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 b\u1eb1ng ti\u1ec1n m\u1eb7t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u00e1t sinh thu ho\u1eb7c chi ti\u1ec1n thay cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, m\u00e0 kho\u1ea3n ti\u1ec1n \u0111\u00f3 kh\u00f4ng thu\u1ed9c doanh thu hay chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb. V\u00ed d\u1ee5 nh\u01b0 thu h\u1ed9 ti\u1ec1n b\u1ea3o hi\u1ec3m y t\u1ebf cho c\u01a1 quan b\u1ea3o hi\u1ec3m, thu h\u1ed9 b\u1ea3o hi\u1ec3m th\u00e2n th\u1ec3,&#8230;<\/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>a. C\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c:<\/strong><\/p>\n<ul>\n<li><strong>Khi thu ti\u1ec1n:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<ul>\n<li><strong>Khi tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1edd thu h\u1ed9:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/p>\n<p><strong>b. C\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb chi h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c<\/strong><\/p>\n<ul>\n<li><strong>Khi \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c chuy\u1ec3n \u0111\u1ebfn nh\u1edd chi h\u1ed9:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<ul>\n<li><strong>Khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chi h\u1ed9:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n nh\u1edd chi h\u1ed9 nh\u01b0ng \u0111\u01a1n v\u1ecb chi kh\u00f4ng h\u1ebft \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i \u0111\u01a1n v\u1ecb nh\u1edd chi h\u1ed9:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 3388 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111 &#8211; Ti\u1ec1n m\u1eb7t<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Theo TT 24\/2024\/TT-BTC th\u00ec ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 b\u1eb1ng ti\u1ec1n thu h\u1ed9 chi h\u1ed9. N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 tr\u00ean th\u00ec tham kh\u1ea3o th\u00eam h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean.<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>Khi c\u00f3 c\u00e1c kho\u1ea3n thu h\u1ed9 ho\u1eb7c chi tr\u1ea3 h\u1ed9 cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb (nh\u01b0 thu h\u1ed9 ho\u1eb7c chi h\u1ed9 ti\u1ec1n \u0111\u1ec1 t\u00e0i khoa h\u1ecdc cho c\u00e1c \u0111\u01a1n v\u1ecb ho\u1eb7c ch\u1ee7 nhi\u1ec7m \u0111\u1ec1 t\u00e0i; c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c nh\u1edd chi h\u1ed9 m\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 ngo\u00e0i nhi\u1ec7m v\u1ee5 th\u01b0\u1eddng xuy\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao).<\/li>\n<li>Sau khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01a1n v\u1ecb c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n tr\u1ea3 ch\u1ee9ng t\u1eeb v\u00e0 quy\u1ebft to\u00e1n to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn chi h\u1ed9 v\u1edbi \u0111\u01a1n v\u1ecb nh\u1edd chi h\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 kh\u00e1c.<\/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=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><span style=\"font-size: 14pt;\">4.1. Khi thu ti\u1ec1n thu h\u1ed9 ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c chuy\u1ec3n \u0111\u1ebfn nh\u1edd chi h\u1ed9<\/span><\/h4>\n<p><em>V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb thu h\u1ed9 s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Va\u0300o <strong>Ti\u1ec1n m\u1eb7t\\ Quy tr\u00ecnh \\<\/strong> <strong>L\u1eadp phi\u1ebfu thu<\/strong> ch\u1ecdn\u00a0<strong>Phi\u1ebfu thu.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin tr\u00ean giao di\u1ec7n phi\u1ebfu thu<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Ng\u01b0\u1eddi n\u1ed9p , \u0111\u1ecba ch\u1ec9 , L\u00fd do n\u1ed9p , ng\u00e0y PT, ng\u00e0y HT..<\/li>\n<li>T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 1111, TK C\u00f3 3388<\/strong>, Ngu\u1ed3n l\u00e0 <strong>Ngu\u1ed3n kh\u00e1c<\/strong>, <strong>C\u1ea5p ph\u00e1t<\/strong> l\u00e0<strong> Kh\u00e1c<\/strong> v\u00e0 <strong>Nghi\u1ec7p v\u1ee5<\/strong> \u0111\u1ec3 l\u00e0 <strong>Th\u1ef1c chi<\/strong> ho\u1eb7c <strong>Kh\u00f4ng ch\u1ecdn<\/strong><\/li>\n<li>T\u1ea1i tab <strong>Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1edd thu h\u1ed9<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38783 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2.png\" alt=\"\" width=\"1711\" height=\"594\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2.png 1711w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-300x104.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-1024x355.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-768x267.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-1536x533.png 1536w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG1-2-100x35.png 100w\" sizes=\"auto, (max-width: 1711px) 100vw, 1711px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3 :<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<h4><span style=\"font-size: 14pt;\">4.2. Khi tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1edd thu h\u1ed9 ho\u1eb7c khi \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chi h\u1ed9<\/span><\/h4>\n<p><em>V\u00ed d\u1ee5:\u00a0 Tr\u1ea3 ti\u1ec1n cho \u0111\u01a1n v\u1ecb\u00a0 nh\u1edd thu h\u1ed9 s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o <strong>Ti\u1ec1n m\u1eb7t\\ Quy trinh\\<\/strong> <strong>L\u1eadp phi\u1ebfu chi<\/strong> ch\u1ecdn\u00a0<strong>Phi\u1ebfu chi.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2 :\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin chi ti\u1ebft tr\u00ean giao di\u1ec7n phi\u1ebfu chi\u00a0<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi nh\u1eadn, L\u00fd do chi, ng\u00e0y PT, ng\u00e0y HT..<\/li>\n<\/ul>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n<\/strong>: \u0111\u1ecbnh kho\u1ea3n <strong>TK N\u1ee3 3388, TK C\u00f3 1111<\/strong>, Ngu\u1ed3n l\u00e0 <strong>Ngu\u1ed3n kh\u00e1c<\/strong>, <strong>C\u1ea5p ph\u00e1t<\/strong> l\u00e0<strong> Kh\u00e1c<\/strong> v\u00e0 <strong>Nghi\u1ec7p v\u1ee5<\/strong> \u0111\u1ec3 l\u00e0 <strong>Th\u1ef1c chi<\/strong> ho\u1eb7c <strong>Kh\u00f4ng ch\u1ecdn<\/strong><\/li>\n<li>T\u1ea1i tab <strong>Th\u1ed1ng k\u00ea<\/strong>, ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1edd thu h\u1ed9 (Gi\u1ed1ng \u0111\u1ed1i t\u01b0\u1ee3ng \u1edf B\u01b0\u1edbc thu ti\u1ec1n 4.1)\u00a0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38787 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1.png\" alt=\"\" width=\"1711\" height=\"593\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1.png 1711w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-300x104.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-1024x355.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-768x266.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-1536x532.png 1536w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/10\/TG3-1-100x35.png 100w\" sizes=\"auto, (max-width: 1711px) 100vw, 1711px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[163],"ht-kb-tag":[],"class_list":["post-11736","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/11736","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\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=11736"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/11736\/revisions"}],"predecessor-version":[{"id":76493,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/11736\/revisions\/76493"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=11736"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=11736"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=11736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}