\n
<\/span><\/p>\n
1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh theo C\u00f4ng v\u0103n 2888\/KBNN-KTNN v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i theo d\u00f5i s\u1ed1 d\u01b0 t\u1eeb t\u00e0i kho\u1ea3n kho b\u1ea1c 3714, 3713 sang c\u00e1c t\u00e0i kho\u1ea3n m\u1edbi 3716, 3717 tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m h\u01b0\u1edbng d\u1eabn th\u00eam m\u1edbi t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c v\u00e0 b\u00fat to\u00e1n chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9 s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n c\u0169 sang t\u00e0i kho\u1ea3n m\u1edbi.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
<\/div>
\n
Theo C\u00f4ng v\u0103n s\u1ed1 2888\/KBNN-KTNN v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n NSNN v\u00e0 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 KBNN, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n kho b\u1ea1c c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n
\n
B\u1ed5 sung t\u00e0i kho\u1ea3n:<\/li>\n<\/ul>\n
TK 3716 – Ti\u1ec1n g\u1eedi thu d\u1ecbch v\u1ee5 kh\u00e1c<\/strong><\/p>\n
T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi t\u1eeb thu d\u1ecbch v\u1ee5 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh, d\u1ecbch v\u1ee5 y t\u1ebf d\u1ef1 ph\u00f2ng, h\u1ecdc ph\u00ed theo m\u1ee9c gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp thu\u1ed9c nh\u00f3m 3, nh\u00f3m 4.<\/p>\n
TK n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng kinh ph\u00ed. Kho\u1ea3n kinh ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 kh\u00f4ng thu ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n.<\/p>\n
TK 3717- Ti\u1ec1n g\u1eedi kh\u00e1c c\u00f3 ngu\u1ed3n g\u1ed1c NSNN<\/strong><\/p>\n
T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00e1c c\u00f3 ngu\u1ed3n g\u1ed1c NSNN c\u1ee7a \u0111\u01a1n v\u1ecb HCSN nh\u01b0 ti\u1ec1n g\u1eedi c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u1eadn kinh ph\u00ed c\u1ee7a NSNN t\u1eeb \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean; kho\u1ea3n thu t\u1eeb NSNN h\u1ed7 tr\u1ee3 (H\u1ed7 tr\u1ee3 c\u1ee7a NS \u0111\u1ecba ph\u01b0\u01a1ng cho c\u01a1 quan, \u0111\u01a1n v\u1ecb th\u1ee5 h\u01b0\u1edfng ng\u00e2n s\u00e1ch c\u1ea5p tr\u00ean \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n),…<\/p>\n
T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch c\u1ee7a c\u1ea5p ng\u00e2n s\u00e1ch c\u1ea5p kinh ph\u00ed.<\/p>\n
\n
C\u00f4ng v\u0103n tr\u00ean \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p thu\u1ed9c nh\u00f3m 3 v\u00e0 nh\u00f3m 4 nh\u01b0 sau:<\/li>\n<\/ul>\n
TK 3714<\/strong> s\u1ebd chuy\u1ec3n sang TK 3716<\/strong> \u0111\u1ec3 theo d\u00f5i<\/p>\n
TK 3713<\/strong> s\u1ebd chuy\u1ec3n sang TK 3717<\/strong> \u0111\u1ec3 theo d\u00f5i<\/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: Th\u00eam T\u00e0i kho\u1ea3n kho b\u1ea1c 3716, 3717 \u1edf danh m\u1ee5c T\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/h4>\n
\n
V\u00e0o Danh m\u1ee5c\\T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n Th\u00eam<\/strong><\/li>\n
Nh\u1eadp th\u00f4ng tin chi ti\u1ebft T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, kho b\u1ea1c: S\u1ed1 t\u00e0i kho\u1ea3n; M\u00e3 ng\u00e2n h\u00e0ng, kho b\u1ea1c; T\u00ean ng\u00e2n h\u00e0ng, kho b\u1ea1c<\/strong><\/li>\n
T\u00edch \u00f4 M\u1edf t\u1ea1i Kho b\u1ea1c <\/strong><\/li>\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2: Th\u00eam ch\u1ee9ng t\u1eeb Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<\/h4>\n
\n
Va\u0300o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<\/strong>.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Khai b\u00e1o th\u00f4ng tin chi ti\u1ebft ch\u1ee9ng t\u1eeb Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<\/strong>\n
\n
Chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb TK 3714 sang TK 3716: Ch\u1ecdn T\u1eeb TK NH, KB: 3714, \u0110\u1ebfn TK NH, KB: 3716 <\/strong>t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n c\u1ea7n chuy\u1ec3n.
\n<\/strong><\/li>\n
Chuy\u1ec3n s\u1ed1 d\u01b0 t\u1eeb TK 3713 sang TK 3717: Ch\u1ecdn T\u1eeb TK NH, KB: 3713, \u0110\u1ebfn TK NH, KB: 3717<\/strong> t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n c\u1ea7n chuy\u1ec3n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu \u0111\u01a1n v\u1ecb t\u00e1ch ti\u1ebft kho\u1ea3n con c\u1ee7a TK 1121 (VD: 1121.1, 1121.2…), b\u1ea1n c\u1ea7n ch\u1ecdn t\u00e0i kho\u1ea3n con t\u01b0\u01a1ng \u1ee9ng TK \u0111i (TK c\u00f3) v\u00e0 TK \u0111\u1ebfn (TK N\u1ee3).<\/em><\/p>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong><\/p>\n
N\u1ebfu th\u1ef1c hi\u1ec7n theo c\u00e1ch tr\u00ean th\u00ec khi xem M\u1eabu s\u1ed1 06-\u0110CSDTK\/KBNN (B\u1ea3ng x\u00e1c nh\u1eadn s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi theo Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP), t\u00e0i kho\u1ea3n chuy\u1ec3n \u0111i (3714, 3713) s\u1ebd t\u0103ng \u1edf ph\u1ea7n ph\u00e1t sinh gi\u1ea3m v\u00e0 t\u00e0i kho\u1ea3n chuy\u1ec3n \u0111\u1ebfn (3716) s\u1ebd t\u0103ng \u1edf ph\u1ea7n ph\u00e1t sinh t\u0103ng.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb mu\u1ed1n:<\/p>\n
\n
\n
T\u00e0i kho\u1ea3n chuy\u1ec3n \u0111i th\u1ec3 hi\u1ec7n \u00e2m ph\u00e1t sinh t\u0103ng (gi\u1ea3m ph\u00e1t sinh t\u0103ng).<\/strong><\/p>\n<\/li>\n
\n
T\u00e0i kho\u1ea3n chuy\u1ec3n \u0111\u1ebfn th\u1ec3 hi\u1ec7n t\u0103ng ph\u00e1t sinh t\u0103ng.<\/strong><\/p>\n<\/li>\n<\/ul>\n
Th\u00ec c\u1ea7n l\u1eadp 1 ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi \u00e2m<\/strong> t\u1ea1i t\u00e0i kho\u1ea3n chuy\u1ec3n \u0111i v\u00e0 1 ch\u1ee9ng t\u1eeb thu ti\u1ec1n g\u1eedi d\u01b0\u01a1ng<\/strong> t\u1ea1i t\u00e0i kho\u1ea3n chuy\u1ec3n \u0111\u1ebfn, c\u00f9ng h\u1ea1ch to\u00e1n N\u1ee3 TK 1121 \/ C\u00f3 TK 1388, <\/strong>v\u00e0 kh\u00f4ng l\u00e0m \u1edf chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9 n\u1eefa.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":14,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[82],"ht-kb-tag":[],"class_list":["post-30162","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tien-gui"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/30162","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\/14"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=30162"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/30162\/revisions"}],"predecessor-version":[{"id":66497,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/30162\/revisions\/66497"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=30162"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=30162"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=30162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}