{"id":3037,"date":"2020-08-06T04:14:39","date_gmt":"2020-08-06T04:14:39","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3037"},"modified":"2026-04-21T16:50:57","modified_gmt":"2026-04-21T09:50:57","slug":"rut-tam-ung-chua-cap-du-toan-bang-chuyen-khoan-kho-bac","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/rut-tam-ung-chua-cap-du-toan-bang-chuyen-khoan-kho-bac\/","title":{"rendered":"R\u00fat t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c"},"content":{"rendered":"<p><strong><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/strong><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/GwPUon_3OS0?si=7DVKpATKwdv_O8aB\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\" data-mce-fragment=\"1\"><\/iframe><\/em><\/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 ch\u01b0a 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 ch\u01b0a 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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>a. Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7:<\/p>\n<p>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>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 611: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng 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><strong>b. R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 NL\u0110 v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 334, 332<\/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><strong>c. Khi c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb chi<\/strong><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (n\u1ebfu r\u00fat t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7, ngu\u1ed3n XDCB)<\/p>\n<p><strong>d. Khi nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c<\/strong><\/p>\n<p>N\u1ee3 TK 0082, 0092<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/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 giao t\u1ef1 ch\u1ee7)<\/p>\n<p><strong>e. Ghi nh\u1eadn s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat \u0111\u1ec3 s\u1eed d\u1ee5ng:<\/strong><\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 008211, 008221, 00921<\/p>\n<p><strong>f. Thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/strong><\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 008, 009 (008211, 008221, 00921) \u2013 Ghi \u00e2m<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 008, 009 (008212, 008222, 00922) \u2013 Ghi d\u01b0\u01a1ng<\/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, th\u01b0\u1eddng theo tr\u00ecnh t\u1ef1 sau:<\/p>\n<p>1. 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:<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (t\u1ea1m \u1ee9ng).<\/li>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n: 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 (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0ng gi\u1ea5y r\u00fat kh\u00f4ng th\u1ec3 hi\u1ec7n h\u1ebft n\u1ed9i dung t\u1ea1m \u1ee9ng.<\/li>\n<\/ul>\n<p>2. 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.<\/p>\n<p>3. Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb, v\u00e0 thanh to\u00e1n s\u1ed1 r\u00fat t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb.<\/p>\n<p>4. 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) \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/p>\n<p>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, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m th\u00ec k\u1ebf to\u00e1n l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi kho b\u1ea1c (n\u1ebfu c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p d\u1ef1 to\u00e1n th\u00ec c\u0169ng ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng)<\/p>\n<p>5. 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:<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng, k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea&#8230;)<\/li>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng, c\u00e1c ch\u1ee9ng t\u1eeb , k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea,&#8230;)<\/li>\n<\/ul>\n<p>6. 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.<\/p>\n<p>7. 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.<\/p>\n<p>8. Khi d\u1ef1 to\u00e1n n\u0103m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. K\u1ebf to\u00e1n ghi s\u1ed5 b\u00fat to\u00e1n chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n sang t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/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>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<h4>4.1. L\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n<\/h4>\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:\/\/helpmimosaonline.misa.vn\/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 ch\u01b0a 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:<\/li>\n<\/ul>\n<ul>\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>\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:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-108.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n<strong> <b>C\u00f3<\/b><\/strong>\u00a0khi h\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o &#8220;B\u1ea1n c\u00f3 mu\u1ed1n sinh ch\u1ee9ng t\u1eeb <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong> kh\u00f4ng?<strong>&#8220;.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-38.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/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>, C\u1ea5p ph\u00e1t: <strong>D\u1ef1 to\u00e1n<\/strong>, Nghi\u1ec7p v\u1ee5 l\u00e0 <strong>T\u1ea1m \u1ee9ng ch\u01b0a 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.<\/li>\n<li>V\u1edbi <strong>Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 <strong>T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/strong> ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-109.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<h4>4.2. Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c<\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c NSNN t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n (trong th\u1eddi gian ch\u01b0a k\u1ecbp giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c), s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 008 (m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK trong b\u1ea3ng). Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> L\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c giao, xem chi ti\u1ebft <a href=\"\/ke-toan\/knowledge-base\/nhan-du-toan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-11.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ghi nh\u1eadn s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat \u0111\u1ec3 s\u1eed d\u1ee5ng C\u00f3 008211 (T\u1ea1m \u1ee9ng kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean), 008221 (T\u1ea1m \u1ee9ng kinh ph\u00ed kh\u00f4ng th\u01b0\u1eddng xuy\u00ean).<\/p>\n<p>&#8211; V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n<p>&#8211; Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>.<\/p>\n<ul>\n<li>Nh\u1eadp <strong>Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Nh\u1eadp <strong>TK C\u00f3 008211\/008221<\/strong>, S\u1ed1 ti\u1ec1n, MLNS, Nghi\u1ec7p v\u1ee5 l\u00e0 T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-110.png\" \/><\/p>\n<p>&#8211; Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<h4>4.3. Thanh to\u00e1n t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/h4>\n<p>L\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lap-bang-ke-va-thanh-toan-tam-ung-chua-cap-du-toan\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: 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-3037","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\/3037","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=3037"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3037\/revisions"}],"predecessor-version":[{"id":75893,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3037\/revisions\/75893"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3037"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3037"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3037"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}