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

\n
<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p t\u1eeb kinh ph\u00ed ti\u1ebft ki\u1ec7m chi th\u01b0\u1eddng xuy\u00ean c\u1ee7a ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3 t\u1eeb TK d\u1ef1 to\u00e1n TK 9523 sang TK 3713 \u0111\u1ec3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 theo quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
<\/div>
\n
\u0110\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi (ti\u1ebft ki\u1ec7m chi) t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kinh ph\u00ed \u0111\u01b0\u1ee3c kho\u00e1n chi c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh; theo \u0111\u00f3 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i ho\u1eb7c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch thu, chi (ti\u1ebft ki\u1ec7m chi) \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, nh\u01b0 sau:<\/p>\n
a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb l\u1eadp B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (theo s\u1ed5 S90-H) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ch\u00eanh l\u1ec7ch thu, chi c\u0103n c\u1ee9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng.<\/p>\n
b) C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (s\u1ed5 S90-H), h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n
\n
\u0110\u1ed1i v\u1edbi s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu, chi c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh, ph\u1ea3i h\u1ea1ch to\u00e1n l\u00e0 chi ph\u00ed trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1ef1c ti\u1ebfp t\u1eeb T\u00e0i kho\u1ea3n 421 (b\u00fat to\u00e1n N\u1ee3 TK chi ph\u00ed\/C\u00f3 TK 353, 334,…)<\/li>\n
\u0110\u1ed1i v\u1edbi s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi \u0111\u1ec3 tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 t\u1eeb TK 421 sang t\u00e0i kho\u1ea3n c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 431).<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
3. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
<\/div>
\n
B\u01b0\u1edbc 1: Khi \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n TK 9523 v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi TK 3713 \u0111\u1ec3 tr\u00edch l\u1eadp qu\u1ef9<\/strong><\/p>\n
N\u1ee3 TK 1121 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/p>\n
C\u00f3 TK 135 –\u00a0 Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n
\u0110\u1ed3ng th\u1eddi C\u00f3 TK 008222 (th\u1ef1c chi)<\/p>\n
V\u00e0 ch\u1ecdn t\u1edbi c\u00e1c ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng: 7954 – Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p\u00a0<\/p>\n
B\u01b0\u1edbc 2: Khi tr\u00edch l\u1eadp qu\u1ef9<\/strong><\/p>\n
\u00a0N\u1ee3 TK 421\/C\u00f3 TK 431<\/p>\n
B\u01b0\u1edbc 3: Khi chi ti\u1ec1n t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/strong><\/p>\n
L\u01b0u \u00fd:\u00a0<\/strong>Theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 mua s\u1eafm TSC\u0110, CCDC ho\u1eb7c chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng, nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 431 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
\u201cC\u00e1c kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean T\u00e0i kho\u1ea3n 431.<\/p>\n
Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n th\u00e2m h\u1ee5t do chi ph\u00ed ph\u00e1t sinh trong n\u0103m kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb th\u00ec k\u1ebft chuy\u1ec3n kho\u1ea3n th\u00e2m h\u1ee5t t\u1eeb T\u00e0i kho\u1ea3n 421 \u201cTh\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u201d sang T\u00e0i kho\u1ea3n 431 (b\u00fat to\u00e1n N\u1ee3 TK 431\/C\u00f3 TK 421)\u201d, h\u1ea1ch to\u00e1n:<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:\u00a0<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 211 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n
C\u00f3 TK 111, 112\u00a0<\/p>\n
\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n qu\u1ef9 cho mua s\u1eafm TSC\u0110, ghi:<\/p>\n
N\u1ee3 TK 431 \u2013 C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p chi ho\u1ea1t \u0111\u1ed9ng, chi mua CCDC t\u1eeb ngu\u1ed3n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 c\u00e1c TK 154, 641, 642,\u2026<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/p>\n
\n
\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n qu\u1ef9 cho chi ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c mua CCDC, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 431 \u2013 C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 421 \u2013 Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n
B\u01b0\u1edbc 1: R\u00fat d\u1ef1 to\u00e1n tr\u00edch qu\u1ef9<\/h4>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 Kho b\u1ea1c<\/strong>, ch\u1ecdn\u00a0R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. <\/b>Khai b\u00e1o th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n
– Ch\u1ecdn Th\u1ef1c chi.<\/strong><\/p>\n
– Ch\u1ecdn t\u00e0i kho\u1ea3n nh\u1eadn.<\/p>\n
– Ti\u1ec3u m\u1ee5c:\u00a0 <\/strong>Ch\u1ecdn ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi qu\u1ef9 \u0111ang tr\u00edch l\u1eadp.<\/p>\n
$\"\"$ <\/strong><\/em><\/p>\n
3. <\/b>Nh\u1ea5n C\u1ea5t. <\/strong>H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o, nh\u1ea5n C\u00f3.
\n<\/strong><\/p>\n
$\"\"$ <\/strong><\/em><\/p>\n
4. <\/b>Tr\u00ean ch\u1ee9ng t\u1eeb, Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi, <\/strong>ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u1ef1 sinh h\u1ea1ch to\u00e1n N\u1ee3 TK 1121\/C\u00f3 TK 1351, <\/strong>Nghi\u1ec7p v\u1ee5: Th\u1ef1c chi, <\/strong>h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi C\u00f3 TK 008222 <\/strong>t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
$\"\"$ <\/em><\/p>\n
B\u01b0\u1edbc 2: Tr\u00edch l\u1eadp qu\u1ef9<\/h4>\n
Cu\u00f4\u0301i n\u0103m<\/span><\/span>, sau khi xa\u0301c \u0111i\u0323nh s\u1ed1 ti\u1ebft ki\u1ec7m chi v\u00e0 tr\u00edch l\u1eadp qu\u1ef9
\n<\/em>
\n1. <\/b>Va\u0300o ph\u00e2n h\u00ea\u0323 T\u00f4\u0309ng h\u01a1\u0323p\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c.<\/strong><\/p>\n
2. <\/b>Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb<\/p>\n
\n
Nh\u1eadp TK N\u1ee3 421, TK c\u00f3 4311<\/li>\n
Nh\u1eadp s\u1ed1 ti\u1ec1n, ng\u00e0y ch\u1ee9ng t\u1eeb, s\u1ed1 ch\u1ee9ng t\u1eeb<\/li>\n<\/ul>\n
$\"\"$ <\/em><\/p>\n
3. <\/b>Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
B\u01b0\u1edbc 3: Chi t\u1eeb qu\u1ef9\u00a0<\/strong><\/h4>\n
1. N\u1ebfu chi ti\u1ec1n m\u1eb7t, v\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\\Phi\u1ebfu thu\\Phi\u1ebfu thu r\u00fat ti\u1ec1n t\u1eeb NH,KB<\/strong>, sau \u0111\u00f3 c\u0169ng trong ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\\Chi ti\u1ec1n<\/strong>;<\/p>\n
\n
N\u1ebfu chi ti\u1ec1n g\u1eedi, V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\/Chi ti\u1ec1n g\u1eedi.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2. <\/b>Tr\u00ean ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi, h\u1ea1ch to\u00e1n N\u1ee3 TK 642\/C\u00f3 TK 1121<\/strong>, \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 431\/ C\u00f3 TK 421<\/strong> nh\u1eadp s\u1ed1 ti\u1ec1n, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
$\"\"$ <\/em><\/p>\n
3. <\/b>Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n
N\u1ebfu mua t\u00e0i s\u1ea3n t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
N\u1ebfu mua CCDC t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\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":[],"ht-kb-tag":[443,286,442,325,283],"class_list":["post-14718","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_tag-quy-bo-sung-thu-nhap","ht_kb_tag-quy-khen-thuong","ht_kb_tag-quy-phat-trien-hoat-dong-su-nghiep","ht_kb_tag-quy-phuc-loi","ht_kb_tag-trich-lap-quy"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14718","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=14718"}],"version-history":[{"count":10,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14718\/revisions"}],"predecessor-version":[{"id":71677,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/14718\/revisions\/71677"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=14718"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=14718"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=14718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}