{"id":13425,"date":"2020-12-03T09:14:35","date_gmt":"2020-12-03T02:14:35","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&p=13425"},"modified":"2025-11-10T16:59:32","modified_gmt":"2025-11-10T09:59:32","slug":"ghi-tang-tscd-do-xdcb-hoan-thanh-khong-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ghi-tang-tscd-do-xdcb-hoan-thanh-khong-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"Ghi t\u0103ng TSC\u0110 do XDCB ho\u00e0n th\u00e0nh (Kh\u00f4ng theo d\u00f5i tr\u00ean MISA)"},"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 ghi t\u0103ng TSC\u0110 (kh\u00f4ng theo d\u00f5i tr\u00ean MISA) khi XDCB ho\u00e0n th\u00e0nh. K\u1ebf to\u00e1n c\u0103n c\u1ee9 h\u1ed3 s\u01a1 nghi\u1ec7m thu, quy\u1ebft to\u00e1n \u0111\u1ec3 ghi nh\u1eadn t\u00e0i s\u1ea3n, h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 v\u00e0 gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0, ph\u1ea3n \u00e1nh \u0111\u00fang ngu\u1ed3n kinh ph\u00ed. Vi\u1ec7c ghi nh\u1eadn \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, gi\u00fap \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u TSC\u0110 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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2.1. \u0110\u1ed1i v\u1edbi thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, ghi<\/strong>:<\/h4>\n
a. Tr\u01b0\u1eddng h\u1ee3p r\u00fat d\u1ef1 to\u00e1n:<\/strong><\/p>\n
– T\u1ea1m \u1ee9ng cho nh\u00e0 th\u1ea7u theo h\u1ee3p \u0111\u1ed3ng, ghi:<\/em><\/p>\n
N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 009: D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 (T\u1ea1m \u1ee9ng) (00921)<\/p>\n
– Khi thanh to\u00e1n cho nh\u00e0 th\u1ea7u ph\u1ea7n kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 ho\u00e0n th\u00e0nh, ghi:<\/em><\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24121)<\/p>\n
C\u00f3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (\u0111\u1ed1i v\u1edbi ph\u1ea7n \u0111\u00e3 t\u1ea1m \u1ee9ng ho\u1eb7c ho\u1eb7c ph\u1ea7n gi\u1eef l\u1ea1i ch\u01b0a thanh to\u00e1n cho nh\u00e0 th\u1ea7u nh\u01b0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh)<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (\u0111\u1ed1i v\u1edbi ph\u1ea7n r\u00fat d\u1ef1 to\u00e1n \u0111\u1ec3 tr\u1ea3)<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 009: D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 (Th\u1ef1c chi) (00922)<\/p>\n
– \u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n s\u1ed1 t\u1ea1m \u1ee9ng \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, ghi:<\/em><\/p>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
b. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 chi \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng d\u1edf dang, ghi:<\/strong><\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24121)<\/p>\n
C\u00f3 c\u00e1c TK 111, 112<\/p>\n
2.2. \u0110\u1ed1i v\u1edbi thanh to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/h4>\n
2.2.1. Tr\u01b0\u1eddng h\u1ee3p r\u00fat chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0o d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u1ec3 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n:\u00a0<\/strong><\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24121)<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 009 – D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0<\/p>\n
2.2.2. Tr\u01b0\u1eddng h\u1ee3p r\u00fat t\u1ea1m \u1ee9ng chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n b\u1eb1ng ti\u1ec1n:\u00a0<\/strong><\/p>\n
– Khi r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng, ghi:<\/em><\/p>\n
N\u1ee3 c\u00e1c TK 111, 112<\/p>\n
C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 009 – D\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 (T\u1ea1m \u1ee9ng) (00921)<\/p>\n
– Khi mua s\u1eafm TSC\u0110 t\u1eeb chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, ghi:<\/em><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 c\u00e1c TK 111, 112<\/p>\n
– Cu\u1ed1i k\u1ef3 c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o t\u1eebng c\u00f4ng tr\u00ecnh ghi:<\/em><\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24121)<\/p>\n
C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n
2.3. Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/strong><\/h4>\n
Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n v\u00e0o TK 24122 (gi\u00e1 tr\u1ecb h\u1ea1ch to\u00e1n t\u1ed1i \u0111a b\u1eb1ng chi ph\u00ed \u0111\u00e3 t\u1eadp h\u1ee3p tr\u00ean t\u00e0i kho\u1ea3n 24121), ghi:<\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (theo gi\u00e1 t\u1ea1m t\u00ednh)<\/p>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24122)<\/p>\n
2.4. Khi \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh:<\/strong><\/h4>\n
N\u1ee3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24122)\u00a0<\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh)<\/p>\n
C\u00f3 TK 241: Mua s\u1eafm, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang (24121) (gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t)<\/p>\n
C\u00f3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb (tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ebft to\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb t\u1ea1m t\u00ednh)<\/p>\n
<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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1. D\u1ef1a v\u00e0o k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 XDCB TSC\u0110 t\u1eeb \u0111\u1ea7u n\u0103m, \u0111\u01a1n v\u1ecb l\u00ean k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n c\u00f4ng tr\u00ecnh, v\u00e0 x\u00e2y d\u1ef1ng d\u1ef1 to\u00e1n (chi ph\u00ed) x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh. \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean ph\u1ea7n b\u00f3c t\u00e1ch kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp c\u1ee7a b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt.<\/p>\n
V\u00ed d\u1ee5:<\/strong> \u0110\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 kho r\u1ed9ng 200m2 theo ki\u1ec3u nh\u00e0 c\u1ea5p 4, th\u00ec d\u1ef1a tr\u00ean di\u1ec7n t\u00edch n\u1ec1n, di\u1ec7n t\u00edch t\u01b0\u1eddng, chi\u1ec1u cao, c\u00e1c y\u00eau c\u1ea7u v\u1ec1 x\u00e2y d\u1ef1ng kh\u00e1c, b\u1ed9 ph\u1eadn l\u1eadp d\u1ef1 to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ed1i l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u, kh\u1ed1i l\u01b0\u1ee3ng nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ec3 x\u00e2y d\u1ef1ng l\u00ean nh\u00e0 kho, v\u00e0 nh\u00e2n v\u1edbi \u0111\u01a1n gi\u00e1 d\u1ef1 to\u00e1n ra t\u1ed5ng d\u1ef1 to\u00e1n c\u1ee7a c\u00f4ng tr\u00ecnh (t\u1ed5ng m\u1ee9c \u0111\u1ea7u t\u01b0).<\/em><\/p>\n
2. Sau khi d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, \u0111\u01a1n v\u1ecb ra quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c th\u1ef1c hi\u1ec7n XDCB l\u00e0 t\u1ef1 l\u00e0m hay l\u1ef1a ch\u1ecdn nh\u00e0 th\u1ea7u.<\/p>\n
3. Vi\u1ec7c nghi\u1ec7m thu c\u00f4ng tr\u00ecnh c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh th\u00e0nh t\u1eebng \u0111\u1ee3t ho\u1eb7c nghi\u1ec7m thu 1 l\u1ea7n d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh th\u1ef1c t\u1ebf.<\/p>\n
4. Tuy nhi\u00ean, khi c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh nghi\u1ec7m thu to\u00e0n b\u1ed9 v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, th\u00ec qui tr\u00ecnh ghi nh\u1eadn t\u0103ng t\u00e0i s\u1ea3n t\u1eeb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh nh\u01b0 sau:<\/p>\n
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Nghi\u1ec7m thu quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh.<\/li>\n
B\u00e0n giao TSC\u0110 cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/li>\n
\u0110i\u1ec1n v\u00e0o th\u1ebb TSC\u0110, s\u1ed5 TSC\u0110.<\/li>\n<\/ul>\n<\/div><\/div>\n
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4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o T\u1ed5ng h\u1ee3p\\Quy tr\u00ecnh \\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, <\/strong>nh\u1ea5n Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.
\n<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n
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Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb: Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n
Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: Ngu\u1ed3n<\/strong>, Ch\u01b0\u01a1ng<\/strong>, Kho\u1ea3n<\/strong>, Ti\u1ec3u m\u1ee5c<\/strong>, S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n 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":[290],"ht-kb-tag":[],"class_list":["post-13425","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-tang-tscd-khong-dung-phan-he-tscd-va-pm-qlts"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13425","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=13425"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13425\/revisions"}],"predecessor-version":[{"id":63511,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13425\/revisions\/63511"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13425"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13425"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}