Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m nghi\u1ec7p v\u1ee5 r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ch\u01b0a chi h\u1ebft tr\u1ea3 l\u1ea1i d\u1ef1 to\u00e1n ho\u1eb7c chi sai, chi th\u1eeba t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch, sau \u0111\u00f3 thu h\u1ed3i l\u1ea1i ti\u1ec1n m\u1eb7t r\u1ed3i \u0111em ti\u1ec1n m\u1eb7t n\u1ed9p l\u1ea1i kho b\u1ea1c, ho\u1eb7c b\u00ean nh\u1eadn (b\u00ean b\u00e1n) chuy\u1ec3n tr\u1ea3 l\u1ea1i v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb r\u1ed3i ng\u00e2n h\u00e0ng l\u00e0m l\u1ec7nh tr\u1ea3 l\u1ea1i kho b\u1ea1c.<\/li>\n
B\u00e0i vi\u1ebft n\u00e0y g\u1ed3m n\u1ed9i dung h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 c\u00e1c b\u01b0\u1edbc thu h\u1ed3i ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi\u00a0 n\u1ed9p l\u1ea1i kho b\u1ea1c v\u00e0 in k\u00e8m theo Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (M\u1eabu s\u1ed1 C2-05\/NS)<\/span><\/li>\n
Nghi\u1ec7p v\u1ee5 n\u00e0y th\u01b0\u1eddng x\u1ea3y ra trong c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0:\n
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R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0ng ch\u01b0a chi h\u1ebft, sau \u0111\u00f3 \u0111\u01b0\u1ee3c n\u00f4p kh\u00f4i ph\u1ee5c l\u1ea1i d\u1ef1 to\u00e1n s\u1eed d\u1ee5ng ti\u1ebfp<\/li>\n
Chi sai, chi th\u1eeba c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m, truy thu l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m do c\u00e1n b\u1ed9 ngh\u1ec9 h\u01b0u, ngh\u1ec9 vi\u1ec7c, chi ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thu h\u1ed3i v\u00e0 n\u1ed9p l\u1ea1i NSNN<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> Thu h\u1ed3i l\u1ea1i ti\u1ec1n \u0111\u00e3 chi b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi<\/p>\n
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N\u1ebfu l\u00e0 ngu\u1ed3n t\u1ef1 ch\u1ee7 (13): N\u1ee3 c\u00e1c TK 111, 112\/C\u00f3 TK 642<\/strong><\/li>\n
N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7 (12): N\u1ee3 TK 111\/C\u00f3 611<\/b><\/li>\n<\/ul>\n
B\u01b0\u1edbc 2:<\/strong> N\u1ed9p ph\u1ee5c h\u1ed3i l\u1ea1i s\u1ed1 kinh ph\u00ed \u0111\u00e3 chi v\u00e0o kho b\u1ea1c:\u00a0<\/p>\n
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N\u1ee3 TK 1351\/C\u00f3 TK 111, 112<\/strong> (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/li>\n<\/ul>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008222 – ghi \u00e2m<\/p>\n
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N\u1ee3 TK 511\/ C\u00f3 TK 111, 112<\/strong> (nghi\u1ec7p v\u1ee5: N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi) (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/li>\n<\/ul>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008212 – ghi \u00e2m<\/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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\u0110\u1ec3 nh\u1eadp s\u1ed1 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n
3.1. Thu h\u1ed3i l\u1ea1i ti\u1ec1n \u0111\u00e3 chi<\/strong><\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu thu\/Phi\u1ebfu thu<\/strong> ho\u1eb7c v\u00e0o Ti\u1ec1n g\u1eedi\\ Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
$\"\"$ <\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu thu\u00a0<\/p>\n
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Nh\u1eadp th\u00f4ng tin chung: Ng\u01b0\u1eddi n\u1ed9p<\/strong>,\u00a0\u0110\u1ecba ch\u1ec9<\/strong>,\u00a0L\u00fd do n\u1ed9p<\/strong>.<\/li>\n
Ta\u0323i tab Ha\u0323ch toa\u0301n<\/strong>: Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: TK C\u00f3,<\/strong>\u00a0 S\u1ed1 ti\u1ec1n <\/strong>,\u00a0Ngu\u1ed3n<\/strong>,\u00a0Ch\u01b0\u01a1ng<\/strong>,\u00a0Kho\u1ea3n, Ti\u1ec3u m\u1ee5c<\/strong>.<\/li>\n
T\u1ea1i tab\u00a0Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn\u00a0Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng<\/strong>.\u00a0<\/li>\n
Nghi\u1ec7p v\u1ee5 ch\u1ecdn Gi\u1ea3m chi – th\u1ef1c chi<\/strong><\/li>\n<\/ul>\n
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B\u01b0\u1edbc 3<\/strong>: Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
3.2. N\u1ed9p tr\u1ea3 l\u1ea1i ti\u1ec1n \u0111\u00e3 thu h\u1ed3i v\u00e0o kho b\u1ea1c.<\/strong><\/h4>\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u1ec1n m\u1eb7t\/L\u1eadp phi\u1ebfu chi\/Phi\u1ebfu chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/strong> , ho\u1eb7c v\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
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B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 Phi\u1ebfu chi\/chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
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Nh\u1eadp th\u00f4ng tin chung: Ng\u01b0\u1eddi nh\u1eadn<\/strong>, \u0110\u1ecba ch\u1ec9<\/strong>, L\u00fd do chi, N\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n.<\/strong><\/li>\n
Ta\u0323i tab Ha\u0323ch toa\u0301n<\/strong>: Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: TK N\u1ee3<\/strong>, S\u1ed1 ti\u1ec1n kh\u00f4i ph\u1ee5c<\/strong>, Ngu\u1ed3n<\/strong>, Ch\u01b0\u01a1ng<\/strong>, Kho\u1ea3n, Ti\u1ec3u m\u1ee5c, <\/strong>ch\u1ecdn c\u1ed9t nghi\u1ec7p v\u1ee5 l\u00e0 N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi<\/strong>.<\/li>\n
Nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n TK C\u00f3 – S\u1ed1 ti\u1ec1n \u00e2m<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi nghi\u1ec7p v\u1ee5 \u0111\u00e3 ch\u1ecdn.<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
L\u01b0u \u00fd<\/strong><\/span>:<\/strong><\/span><\/p>\n
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T\u1ea1i B\u01b0\u1edbc 2 (L\u1eadp phi\u1ebfu chi), b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn \u0111\u00fang c\u1ed9t <\/span>Nghi\u1ec7p v\u1ee5<\/span><\/strong> l\u00e0 <\/span>N\u1ed9p ph\u1ee5c h\u1ed3i \u2013 Th\u1ef1c chi<\/span><\/strong>. N\u1ebfu ch\u1ecdn sai, ph\u1ea7n m\u1ec1m s\u1ebd kh\u00f4ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi (ghi \u00e2m C\u00f3 TK 008), d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u d\u1ef1 to\u00e1n b\u1ecb sai v\u00e0 khi in Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (M\u1eabu s\u1ed1 C2-05\/NS)<\/strong> s\u1ebd kh\u00f4ng l\u00ean s\u1ed1 li\u1ec7u<\/em><\/li>\n<\/ul>\n
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Tr\u01b0\u1eddng h\u1ee3p R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0ng ch\u01b0a chi h\u1ebft, sau \u0111\u00f3 n\u00f4p kh\u00f4i ph\u1ee5c l\u1ea1i d\u1ef1 to\u00e1n th\u00ec b\u1ecf qua m\u1ee5c 3.1 Thu h\u1ed3i l\u1ea1i ti\u1ec1n \u0111\u00e3 chi.<\/strong><\/li>\n
Tr\u01b0\u1eddng h\u1ee3p Chi sai, chi th\u1eeba c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, chi ho\u1ea1t \u0111\u1ed9ng c\u1ea7n thu h\u1ed3i v\u00e0 n\u1ed9p l\u1ea1i NSNN th\u00ec th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 thao t\u00e1c 3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft <\/p>\n","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[391,507],"class_list":["post-13872","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-nop-phuc-hoi","ht_kb_tag-phuc-hoi-thuc-chi"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13872","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=13872"}],"version-history":[{"count":12,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13872\/revisions"}],"predecessor-version":[{"id":75943,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/13872\/revisions\/75943"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=13872"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=13872"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=13872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}