{"id":3004,"date":"2020-08-06T03:35:59","date_gmt":"2020-08-06T03:35:59","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3004"},"modified":"2025-10-24T15:06:06","modified_gmt":"2025-10-24T08:06:06","slug":"rut-du-toan-tam-ung-da-cap-bang-chuyen-khoan-kho-bac","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/rut-du-toan-tam-ung-da-cap-bang-chuyen-khoan-kho-bac\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c"},"content":{"rendered":"<p><strong>Xem phim h\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/c7L5wRVtd4g?si=dLWgKCmIZhzbLWFY\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/strong><\/p>\n<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 hi\u1ec3u v\u1ec1 nghi\u1ec7p v\u1ee5, th\u1ef1c hi\u1ec7n r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u00fang theo ngu\u1ed3n kinh ph\u00ed v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n NSNN.<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m: \u0110\u1ecbnh kho\u1ea3n, quy tr\u00ecnh nghi\u1ec7p v\u1ee5, c\u00e1ch th\u1ef1c hi\u1ec7n thao t\u00e1c r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c 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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><strong>2.1 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7:<\/strong><\/h4>\n<p><strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb SNCL, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi: C\u00f3 TK 008221: D\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng SXKD h\u1ea1ch to\u00e1n:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 612: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7\u00a0<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi: C\u00f3 TK 008221: D\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng<\/p>\n<h4>2.2 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 (kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb), h\u1ea1ch to\u00e1n:<\/h4>\n<p><strong>B\u01b0\u1edbc 1: R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 611: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi, ghi: C\u00f3 TK 00821: D\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng<\/p>\n<p><strong>B\u01b0\u1edbc 2: \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, ghi:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi c\u00f3 nhu c\u1ea7u t\u1ea1m \u1ee9ng ti\u1ec1n t\u1eeb kinh ph\u00ed ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<ul>\n<li>K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c t\u1ea1m \u1ee9ng d\u1ef1 to\u00e1n cho \u0111\u01a1n v\u1ecb bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (t\u1ea1m \u1ee9ng), B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng.<\/li>\n<li>K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t t\u1ea1m \u1ee9ng.<\/li>\n<li>Kho b\u1ea1c chi s\u1ed1 t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb v\u00e0 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n s\u1ed1 r\u00fat t\u1ea1m \u1ee9ng v\u00e0o s\u1ed5 s\u00e1ch. Sau khi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb th\u00ec k\u1ebf to\u00e1n l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi kho b\u1ea1c.<\/li>\n<li>K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb g\u1ed3m: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng v\u00e0 Ch\u1ee9ng t\u1eeb k\u00e8m theo kh\u00e1c: Danh s\u00e1ch nh\u1eadn ti\u1ec1n, h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n ph\u00ea duy\u1ec7t,&#8230;<\/li>\n<li>K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/li>\n<li>Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t thanh to\u00e1n t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb, kho\u1ea3n chi chuy\u1ec3n tr\u1ea1ng th\u00e1i t\u1eeb t\u1ea1m \u1ee9ng sang th\u1ef1c chi.<\/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>4. 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<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c\\R\u00fat d\u1ef1 to\u00e1n<\/strong><strong>\\R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-23-2.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb <strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n:<\/strong><\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung:\n<ul style=\"list-style-type: square;\">\n<li><b>T\u00e0i kho\u1ea3n chi:\u00a0<\/b>l\u1ef1a ch\u1ecdn ho\u1eb7c khai b\u00e1o th\u00eam t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c.<\/li>\n<li><b>\u0110\u01a1n v\u1ecb nh\u1eadn:\u00a0<\/b>l\u1ef1a ch\u1ecdn ho\u1eb7c khai b\u00e1o th\u00eam \u0111\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n.<\/li>\n<li><b>Di\u1ec5n gi\u1ea3i:<\/b>\u00a0nh\u1eadp t\u00f3m t\u1eaft n\u1ed9i dung r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n.<\/li>\n<\/ul>\n<\/li>\n<li>Nh\u1eadp th\u00eam\u00a0<strong>S\u1ed1 Cam k\u1ebft chi<\/strong>\u00a0ho\u1eb7c nh\u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0<strong>3 ch\u1ea5m<\/strong>\u00a0\u0111\u1ec3 ch\u1ecdn cam k\u1ebft chi.<\/li>\n<\/ul>\n<ul>\n<li>Nh\u1eadp chi ti\u1ebft cho t\u1eebng d\u00f2ng h\u1ea1ch to\u00e1n: <strong>N\u1ed9i dung thanh to\u00e1n,<\/strong>\u00a0<strong>Ngu\u1ed3n<\/strong>,\u00a0<strong>Ch\u01b0\u01a1ng<\/strong>,\u00a0<strong>Kho\u1ea3n<\/strong>,\u00a0<strong>Ti\u1ec3u m\u1ee5c<\/strong>,\u00a0<strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-94.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o. Nh\u1ea5n <b>C\u00f3.<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-38.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ki\u1ec3m tra l\u1ea1i th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb<strong> Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong> v\u1eeba sinh t\u1eeb <strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>.<\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 sinh<strong> TK N\u1ee3 611<\/strong>\\<strong>TK C\u00f3 1351<\/strong>\u00a0ho\u1eb7c <strong>TK N\u1ee3 612\\TK C\u00f3 1351 <\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n kinh ph\u00ed, C\u1ea5p ph\u00e1t l\u00e0 <strong>D\u1ef1 to\u00e1n<\/strong>, Nghi\u1ec7p v\u1ee5 l\u00e0 <strong>T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong>.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 s\u1eeda l\u1ea1i b\u00fat to\u00e1n cho ph\u00f9 h\u1ee3p.\u00a0<\/li>\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh <strong>TK C\u00f3 008211 ho\u1eb7c TK 008221<\/strong> d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean tab <strong>H\u1ea1ch to\u00e1n<\/strong> th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-95.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff 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":[103],"ht-kb-tag":[],"class_list":["post-3004","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3004","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=3004"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3004\/revisions"}],"predecessor-version":[{"id":55291,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3004\/revisions\/55291"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3004"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3004"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}