{"id":3018,"date":"2020-08-06T03:50:55","date_gmt":"2020-08-06T03:50:55","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3018"},"modified":"2026-04-21T14:33:29","modified_gmt":"2026-04-21T07:33:29","slug":"rut-du-toan-thuc-chi-bang-tien-gui","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/rut-du-toan-thuc-chi-bang-tien-gui\/","title":{"rendered":"R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n g\u1eedi"},"content":{"rendered":"<p><b>Xem phim h\u01b0\u1edbng d\u1eabn:<\/b><\/p>\n<p><b><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/1D2p9EzBE1Y?si=jzBZMNHECFYeDgaN\" 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><\/b><\/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<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch <strong data-start=\"41\" data-end=\"79\">r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n g\u1eedi<\/strong> \u0111\u1ec3 thanh to\u00e1n tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n chi t\u1eeb ng\u00e2n s\u00e1ch qua Kho b\u1ea1c, gi\u00fap <strong data-start=\"149\" data-end=\"190\">ghi nh\u1eadn \u0111\u00fang nghi\u1ec7p v\u1ee5 chi ng\u00e2n s\u00e1ch<\/strong> v\u00e0 <strong data-start=\"194\" data-end=\"243\" data-is-last-node=\"\">ho\u00e0n thi\u1ec7n ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh.<\/strong><\/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>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ee3 TK 1121: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008 (008212, 008222): D\u1ef1 to\u00e1n th\u1ef1c chi<\/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><strong>3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Khi c\u00f3 nhu c\u1ea7u thanh to\u00e1n tr\u1ef1c ti\u1ebfp 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<ol>\n<li>K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n kinh ph\u00ed cho \u0111\u01a1n v\u1ecb, bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (thanh to\u00e1n), C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00e1c: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, danh s\u00e1ch nh\u1eadn ti\u1ec1n,&#8230; \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng c\u00f3 danh s\u00e1ch k\u00e8m theo: th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n \u0111\u00e3 th\u1ef1c chi theo m\u1eabu B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng \u0111\u1ec3 kho b\u1ea1c c\u00f3 c\u0103n c\u1ee9 duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/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 chi.<\/li>\n<li>Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t chi cho \u0111\u01a1n v\u1ecb, v\u00e0 chi ti\u1ec1n cho \u0111\u01a1n v\u1ecb.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c nh\u1eadn (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, chuy\u1ec3n kho\u1ea3n kho b\u1ea1c) k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/li>\n<\/ol>\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. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c: h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n, b\u1ea3ng k\u00ea, danh s\u00e1ch nh\u1eadn ti\u1ec1n,&#8230; \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi \u0111\u1ec3 in b\u1ea3ng k\u00ea k\u00e8m gi\u1ea5y r\u00fat mang ra Kho b\u1ea1c duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/p>\n<p><strong>C\u00e1c thao t\u00e1c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Ch\u1ecdn menu <strong>Kho b\u1ea1c<\/strong>\\<strong>Quy tr\u00ecnh\\<\/strong> <strong>R\u00fat d\u1ef1 to\u00e1n <\/strong>Nh\u1ea5n<strong> R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/strong><strong>.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41781\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53.png\" alt=\"\" width=\"1345\" height=\"608\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53.png 1345w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53-300x136.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53-1024x463.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53-768x347.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-53-100x45.png 100w\" sizes=\"auto, (max-width: 1345px) 100vw, 1345px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>Th\u1ef1c chi<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung:<\/li>\n<li style=\"list-style-type: none;\">\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> nh\u1eadp t\u00f3m t\u1eaft n\u1ed9i dung r\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/li>\n<li><strong>Ng\u00e0y ch\u1ee9ng t\u1eeb, ng\u00e0y h\u1ea1ch to\u00e1n, s\u1ed1 ch\u1ee9ng t\u1eeb (<\/strong>n\u1ebfu mu\u1ed1n \u0111\u1eb7t l\u1ea1i )<\/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> \u0111\u1ec3 ch\u1ecdn cam k\u1ebft chi.<\/li>\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 loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41783\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54.png\" alt=\"\" width=\"1361\" height=\"715\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54.png 1361w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54-300x158.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54-1024x538.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54-768x403.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-54-100x53.png 100w\" sizes=\"auto, (max-width: 1361px) 100vw, 1361px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o B\u1ea1n c\u00f3 mu\u1ed1n sinh ch\u1ee9ng t\u1eeb<strong> Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng?<\/strong> Nh\u1ea5n <b>C\u00f3.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41785\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-55.png\" alt=\"\" width=\"601\" height=\"188\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-55.png 601w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-55-300x94.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-55-50x16.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-55-60x19.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-55-100x31.png 100w\" sizes=\"auto, (max-width: 601px) 100vw, 601px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> B\u1ea1n ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean c\u1eeda s\u1ed5 <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi<\/strong>. Tu\u1ef3 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 ch\u1ec9nh s\u1eeda b\u00fat to\u00e1n h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p.<\/p>\n<p>Nh\u1ea5n c\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi \u0111\u1ec3 ph\u1ea7n m\u1ec1m sinh h\u1ea1ch to\u00e1n 008222,008212 t\u01b0\u01a1ng \u1ee9ng<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41787\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56.png\" alt=\"\" width=\"1361\" height=\"715\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56.png 1361w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56-300x158.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56-1024x538.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56-768x403.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-56-100x53.png 100w\" sizes=\"auto, (max-width: 1361px) 100vw, 1361px\" \/><\/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<\/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-3018","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\/3018","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=3018"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3018\/revisions"}],"predecessor-version":[{"id":75605,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3018\/revisions\/75605"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3018"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3018"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}