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 nh\u1eb1m h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb h\u1ea1ch to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (NSNN) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 r\u00fat trong n\u0103m nh\u01b0ng b\u1ecb thanh tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u thu h\u1ed3i.<\/li>\n
N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0111\u1ecbnh kho\u1ea3n, chi ti\u1ebft nghi\u1ec7p v\u1ee5, v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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B\u01b0\u01a1\u0301c 1: Ghi nh\u00e2\u0323n gi\u1ea3m chi ph\u00ed: N\u1ee3 TK 1388\/C\u00f3 TK 611, 612<\/li>\n
B\u01b0\u01a1\u0301c 2: Khi thu \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n \u0111\u00e3 chi: N\u1ee3 TK 111, 112\/C\u00f3 TK 1388<\/li>\n
B\u01b0\u01a1\u0301c 3: Ha\u0323ch toa\u0301n s\u00f4\u0301 ti\u1ec1n m\u1eb7t khi n\u1ed9p tr\u1ea3 l\u1ea1i NSNN:\u00a0<\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 511\/C\u00f3 TK 111, 112 (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0N\u1ee3 TK 1351\/C\u00f3 TK 111, 112 (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m s\u1ed1 d\u1ef1 to\u00e1n \u0111\u00e3 r\u00fat: C\u00f3 TK 008211, 008221, 008222, 008212: S\u1ed1 ti\u1ec1n \u00e2m<\/p>\n
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B\u01b0\u01a1\u0301c 4: Cu\u1ed1i n\u0103m h\u1ee7y d\u1ef1 to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ed9p tr\u1ea3: N\u1ee3 TK00821, 00822: Ghi \u00e2m s\u1ed1 ti\u1ec1n (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7 , \u0111\u1ed3ng th\u1eddi ghi N\u1ee3 TK1351\/C\u00f3 TK 511: S\u1ed1 ti\u1ec1n \u00e2m)<\/li>\n<\/ul>\n<\/div><\/div>\n
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3. Nghi\u1ec7p vu\u0323<\/h3>\n
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Trong n\u0103m, \u0111\u01a1n v\u1ecb nh\u1eadn k\u1ebft lu\u1eadn c\u1ee7a ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc y\u00eau c\u1ea7u thu h\u1ed3i n\u1ed9p tr\u1ea3 NSNN kho\u1ea3n ti\u1ec1n m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u00e3 chi t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao trong n\u0103m. \u0110\u01a1n v\u1ecb xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi n\u1ed9p tr\u1ea3 NSNN kho\u1ea3n ti\u1ec1n n\u00e0y.<\/p>\n<\/div><\/div>\n
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4. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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B\u01b0\u01a1\u0301c 1: <\/strong>Ghi nh\u1eadn gi\u1ea3m chi ph\u00ed<\/p>\n
1. Va\u0300o menu T\u00f4\u0309ng h\u01a1\u0323p\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong> ha\u0323ch toa\u0301n gia\u0309m s\u00f4\u0301 chi phi\u0301 \u0111a\u0303 ghi nh\u00e2\u0323n.<\/p>\n
$\"\"$ <\/p>\n
2. Nh\u1eadp Di\u1ec5n gi\u1ea3i<\/strong>: t\u00f3m t\u1eaft n\u1ed9i dung ch\u1ee9ng t\u1eeb.<\/p>\n
3. Tab H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp TK N\u1ee3 1388, TK C\u00f3 <\/strong>612, 611<\/strong>\u00a0nh\u1eadp S\u00f4\u0301 ti\u00ea\u0300n.<\/strong><\/p>\n
4. Tab Th\u00f4\u0301ng k\u00ea: <\/strong>cho\u0323n \u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng N\u01a1\u0323<\/strong>.<\/p>\n
5. Nh\u00e2\u0301n C\u00e2\u0301t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u01a1\u0301c 2:<\/strong> Khi thu \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n \u0111\u00e3 chi<\/p>\n
1. Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u00ea\u0300n m\u0103\u0323t\\Phi\u00ea\u0301u thu<\/strong> ha\u0323ch toa\u0301n s\u00f4\u0301 ti\u00ea\u0300n thu h\u00f4\u0300i.<\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o Th\u00f4ng tin chung<\/strong>: nh\u01b0 Ng\u01b0\u01a1\u0300i n\u00f4\u0323p, L\u00fd do n\u1ed9p.<\/strong><\/p>\n
3. Tab H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp TK N\u1ee3 1111, TK C\u00f3 1388<\/strong>, nh\u1eadp S\u00f4\u0301 ti\u00ea\u0300n<\/strong>.<\/p>\n
4. Nh\u00e2\u0301n C\u00e2\u0301t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u01a1\u0301c 3: <\/strong>Ha\u0323ch toa\u0301n s\u00f4\u0301 ti\u1ec1n m\u1eb7t khi n\u1ed9p tr\u1ea3 l\u1ea1i NSNN<\/p>\n
1. Va\u0300o nghi\u1ec7p v\u1ee5 Ti\u00ea\u0300n m\u0103\u0323t\\Phi\u00ea\u0301u chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB<\/strong> ha\u0323ch toa\u0301n n\u00f4\u0323p ti\u00ea\u0300n tra\u0309 kho ba\u0323c.<\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o Th\u00f4ng tin chung:<\/strong> nh\u01b0 Ng\u01b0\u01a1\u0300i nh\u00e2\u0323n, Ly\u0301 do chi, N\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n.<\/strong><\/p>\n
3. Tab H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp TK N\u1ee3 511, 1351 TK C\u00f3 1111<\/strong>, nh\u1eadp S\u00f4\u0301 ti\u00ea\u0300n,\u00a0<\/strong>nghi\u1ec7p v\u1ee5 ch\u1ecdn N\u1ed9p tr\u1ea3 – th\u1ef1c chi<\/strong> ho\u1eb7c N\u1ed9p tr\u1ea3 – t\u1ea1m \u1ee9ng.<\/strong><\/p>\n
4. Nh\u1ea5n\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin t\u1ea1i tab H\u1ea1ch to\u00e1n.<\/p>\n
5. Nh\u00e2\u0301n C\u00e2\u0301t<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u01a1\u0301c 4: <\/strong>Cu\u1ed1i n\u0103m h\u1ee7y d\u1ef1 to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ed9p tr\u1ea3<\/p>\n
1. V\u00e0o nghi\u1ec7p v\u1ee5 Kho b\u1ea1c\\Hu\u1ef7 d\u1ef1 to\u00e1n.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. Nh\u1eadp Ng\u00e0y Quy\u1ebft \u0111\u1ecbnh, S\u1ed1 Quy\u1ebft \u0111\u1ecbnh, Ch\u01b0\u01a1ng, Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n
3. Nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb:<\/p>\n
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Ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh s\u1eb5n TK N\u1ee3 00821, 00822 <\/strong>t\u00f9y theo t\u00ednh ch\u1ea5t ngu\u1ed3n, nh\u1eadp s\u1ed1 ti\u1ec1n hu\u1ef7 d\u1ef1 to\u00e1n (s\u1ed1 ti\u1ec1n \u00e2m).<\/li>\n
Nh\u1eadp th\u00eam Kho\u1ea3n, M\u1ee5c<\/strong> ho\u1eb7c Nh\u00f3m m\u1ee5c chi<\/strong> (tu\u1ef3 v\u00e0o thi\u1ebft l\u1eadp t\u1ea1i Thi\u1ebft l\u1eadp\\Tu\u1ef3 ch\u1ecdn\\Nghi\u1ec7p v\u1ee5<\/strong> c\u00f3 t\u00edch ch\u1ecdn Chi ti\u1ebft \u0111\u1ebfn Nh\u00f3m m\u1ee5c chi<\/strong> hay M\u1ee5c<\/strong>).<\/li>\n
Nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi <\/strong>n\u1ebfu mu\u1ed1n ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi theo quy t\u1eafc.<\/li>\n<\/ul>\n
6. Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"\"$ <\/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":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[505,789],"class_list":["post-2867","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac","ht_kb_tag-nop-tra","ht_kb_tag-thu-hoi-nop-tra"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2867","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=2867"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2867\/revisions"}],"predecessor-version":[{"id":60009,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2867\/revisions\/60009"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=2867"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=2867"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=2867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}