{"id":2878,"date":"2020-08-04T11:16:16","date_gmt":"2020-08-04T11:16:16","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=2878"},"modified":"2026-04-21T15:08:00","modified_gmt":"2026-04-21T08:08:00","slug":"nop-tra-cac-khoan-rut-tu-nam-truoc-da-duoc-duyet-quyet-toan-nhung-bi-thanh-tra-kiem-toan-nn-yeu-cau-xuat-toan-nop-tra-nsnn-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nop-tra-cac-khoan-rut-tu-nam-truoc-da-duoc-duyet-quyet-toan-nhung-bi-thanh-tra-kiem-toan-nn-yeu-cau-xuat-toan-nop-tra-nsnn-thi-phai-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n n\u1ed9p tr\u1ea3 c\u00e1c kho\u1ea3n r\u00fat t\u1eeb n\u0103m tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n nh\u01b0ng b\u1ecb thanh tra, ki\u1ec3m to\u00e1n NN y\u00eau c\u1ea7u xu\u1ea5t to\u00e1n, n\u1ed9p tr\u1ea3 NSNN th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o ?"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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<ul>\n<li>B\u00e0i vi\u1ebft n\u00e0y 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, \u0111\u00e3 quy\u1ebft to\u00e1n nh\u01b0ng b\u1ecb thanh tra, ki\u1ec3m to\u00e1n y\u00eau c\u1ea7u xu\u1ea5t to\u00e1n.<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: h\u1ea1ch to\u00e1n, c\u00e1ch thao t\u00e1c chi ti\u1ebft ch\u1ee9ng t\u1eeb tr\u00ean ph\u1ea7n m\u1ec1m.<\/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>2. H\u1ea1ch to\u00e1n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u01a1\u0301c 1: Ha\u0323ch toa\u0301n N\u1ee3 TK 1388\/C\u00f3 TK 3338: S\u00f4\u0301 ti\u00ea\u0300n xu\u00e2\u0301t toa\u0301n.<\/p>\n<p>B\u01b0\u01a1\u0301c 2: Khi thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n: N\u1ee3 TK 111,112\/C\u00f3 TK 1388.<\/p>\n<p>B\u01b0\u01a1\u0301c 3: Khi n\u1ed9p NSNN: N\u1ee3 TK 3338\/C\u00f3 TK 111,112.<\/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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>3.1. X\u00e1c \u0111\u1ecbnh s\u00f4\u0301 ti\u00ea\u0300n c\u00e2\u0300n pha\u0309i n\u1ed9p tra\u0309<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o <strong>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 s\u00f4\u0301 ti\u00ea\u0300n c\u00e2\u0300n pha\u0309i n\u00f4\u0323p tra\u0309.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-131.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o <strong>Di\u00ea\u0303n gia\u0309i, Nga\u0300y CT, nga\u0300y HT.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tab <strong>H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp<strong> TK N\u1ee3 1388, TK C\u00f3 3338<\/strong>, nh\u1eadp <strong>S\u00f4\u0301 ti\u00ea\u0300n<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Tab <strong>Th\u00f4\u0301ng k\u00ea:<\/strong> cho\u0323n <strong>\u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng N\u01a1\u0323<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-45153\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139.png\" alt=\"\" width=\"1291\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139.png 1291w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139-300x172.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139-1024x589.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139-768x441.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/06\/Kho-bac-139-100x57.png 100w\" sizes=\"auto, (max-width: 1291px) 100vw, 1291px\" \/><\/p>\n<h4><strong>3.2. Thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o nghi\u1ec7p v\u1ee5<strong> 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><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-130-1.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o <strong>Th\u00f4ng tin chung: <\/strong>nh\u01b0<strong> Ng\u01b0\u01a1\u0300i n\u00f4\u0323p, di\u00ea\u0303n gia\u0309i, Nga\u0300y PT, nga\u0300y HT.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tab <strong>H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp <strong>TK N\u1ee3 1111, TK C\u00f3 1388,<\/strong> nh\u1eadp<strong> S\u00f4\u0301 ti\u00ea\u0300n.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Tab<strong> Th\u1ed1ng k\u00ea: <\/strong>ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ed1ng<strong> b\u01b0\u1edbc 1.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u00e2\u0301n <strong>C\u00e2\u0301t.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-140.png\" \/><\/p>\n<h4><strong>3.3. N\u1ed9p NSNN<\/strong><\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o <strong>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><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-135.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o <strong>Th\u00f4ng tin chung: <\/strong>nh\u01b0 <strong>Ng\u01b0\u01a1\u0300i nh\u00e2\u0323n, Ly\u0301 do chi, Nga\u0300y PT, nga\u0300y HT.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Tab <strong>H\u1ea1ch to\u00e1n<\/strong>: nh\u1eadp <strong>TK N\u1ee3 3338, TK C\u00f3 1111<\/strong>, nh\u1eadp <strong>S\u00f4\u0301 ti\u00ea\u0300n<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u00e2\u0301n <strong>C\u00e2\u0301t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42057\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144.png\" alt=\"\" width=\"1290\" height=\"737\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144.png 1290w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144-300x171.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144-1024x585.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144-768x439.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144-50x29.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-144-100x57.png 100w\" sizes=\"auto, (max-width: 1290px) 100vw, 1290px\" \/><\/p>\n<p><em><strong><span style=\"text-decoration: underline;\">L\u01b0u \u00fd<\/span>:<\/strong><\/em><\/p>\n<ul>\n<li><em>\u00a0TK 1388 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n li\u00ean quan t\u1edbi <strong>TK 1388<\/strong> c\u1ea7n ch\u1ecdn <strong>\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong>\u00a0b\u00ean tab\u00a0<strong>Th\u1ed1ng k\u00ea<\/strong> m\u1edbi ghi s\u1ed5 \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb.<\/em><\/li>\n<li><em>V\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n <strong>N\u1ee3 1388<\/strong> tr\u00ean\u00a0<strong>T\u00f4\u0309ng h\u01a1\u0323p\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong>\u00a0c\u1ea7n ch\u1ecdn \u0111\u00fang<strong>\u00a0\u0110\u1ed1i t\u01b0\u1ee3ng N\u1ee3<\/strong>.<\/em><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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":[521],"class_list":["post-2878","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac","ht_kb_tag-xuat-toan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2878","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=2878"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2878\/revisions"}],"predecessor-version":[{"id":75681,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/2878\/revisions\/75681"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=2878"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=2878"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=2878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}