{"id":3861,"date":"2020-08-13T03:23:52","date_gmt":"2020-08-13T03:23:52","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3861"},"modified":"2026-03-09T08:41:29","modified_gmt":"2026-03-09T01:41:29","slug":"nop-bao-hiem-kinh-phi-cong-doan","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/nop-bao-hiem-kinh-phi-cong-doan\/","title":{"rendered":"N\u1ed9p b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (\u0111\u01a1n v\u1ecb l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m)"},"content":{"rendered":"<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/vaXZQl6MszI?si=kMd2SGMUMtqEqZYs\" 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><\/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<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb n\u1ed9p b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m.<\/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><strong>2.1. N\u1ed9p b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n<p><strong>a. N\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u00ea\u0300n g\u01b0\u0309i ng\u00e2n ha\u0300ng:<\/strong><\/p>\n<p>N\u1ee3 TK 3321: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/p>\n<p>N\u01a1\u0323 TK 3321: Ba\u0309o hi\u00ea\u0309m tai na\u0323n lao \u0111\u00f4\u0323ng<\/p>\n<p>N\u1ee3 TK 3322: B\u1ea3o hi\u1ec3m y t\u1ebf<\/p>\n<p>N\u1ee3 TK 3323: B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>b. N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ed9p b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 3321: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/p>\n<p>N\u01a1\u0323 TK 3321: Ba\u0309o hi\u00ea\u0309m tai na\u0323n lao \u0111\u1ed9ng<\/p>\n<p>N\u1ee3 TK 3322: B\u1ea3o hi\u1ec3m y t\u1ebf<\/p>\n<p>N\u1ee3 TK 3323: B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008212, 00922)<\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 3321: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/p>\n<p>N\u01a1\u0323 TK 3321: Ba\u0309o hi\u00ea\u0309m tai na\u0323n lao \u0111\u1ed9ng<\/p>\n<p>N\u1ee3 TK 3322: B\u1ea3o hi\u1ec3m y t\u1ebf<\/p>\n<p>N\u1ee3 TK 3323: B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/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>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008222, 00922)<\/p>\n<p><strong>2.2 N\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/strong><\/p>\n<p><strong>a. N\u1ebfu n\u1ed9p b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u00ea\u0300n g\u01b0\u0309i ng\u00e2n ha\u0300ng:<\/strong><\/p>\n<p>N\u1ee3 TK 3324: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>b. N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n n\u1ed9p b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao kh\u00f4ng t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 3324: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008212, 00922)<\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 3324: Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/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>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008222, 00922)<\/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. 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<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\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<h4>3.1 N\u1ed9p b\u1ea3o hi\u1ec3m<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u00ea\u0300n l\u01b0\u01a1ng\/N\u1ed9p b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n ph\u00ed<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43089\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1.png\" alt=\"\" width=\"1276\" height=\"667\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1.png 1276w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-1024x535.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-768x401.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-100x52.png 100w\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n n\u1ed9p c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p, nh\u1ea5n v\u00e0o d\u1ea5u m\u0169i t\u00ean \u23f7 \u0111\u1ec3 ch\u1ecdn c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul>\n<li>Ch\u1ecdn <strong>N\u1ed9p<\/strong> l\u00e0 B\u1ea3o hi\u1ec3m.<\/li>\n<li>Ch\u1ecdn <strong>k\u1ef3 <\/strong>n\u1ed9p<\/li>\n<li>Ch\u1ecdn <strong>b\u1ea3ng l\u01b0\u01a1ng.<\/strong><\/li>\n<li>Ch\u1ecdn <strong>t\u00ednh s\u1ed1 n\u1ed9p k\u1ef3 n\u00e0y<\/strong> l\u00e0: \u201c<strong>Tr\u00ean to\u00e0n b\u1ed9 s\u1ed1 ph\u00e1t sinh<\/strong>\u201d ho\u1eb7c \u201c<strong>Sau khi tr\u1eeb ti\u1ec1n b\u1ea3o hi\u1ec3m tr\u1ea3 thay l\u01b0\u01a1ng<\/strong>\u201d<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>L\u00e2\u0301y d\u1eef li\u1ec7u<\/strong>\u00a0\u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng kho\u1ea3n b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ti\u1ec3u m\u1ee5c h\u1ea1ch to\u00e1n.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c chi n\u1ed9p: <strong>R\u00fat d\u1ef1 to\u00e1n, Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c, Ti\u1ec1n g\u1eedi<\/strong> hay <strong>Ti\u1ec1n m\u1eb7t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43091\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37.png\" alt=\"\" width=\"1304\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37.png 1304w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37-300x186.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37-1024x635.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37-768x476.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-37-100x62.png 100w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Cho\u0323n<strong> \u0110\u1ed3ng \u00fd<\/strong> \u0111\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n vi\u00ea\u0323c n\u1ed9p b\u1ea3o hi\u1ec3m. H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Khai b\u00e1o th\u00eam th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb<b>:<\/b><\/p>\n<ul>\n<li>Nh\u1eadp <strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>, <strong>\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>, <strong>Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh<strong> TK C\u00f3<\/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 loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43093\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38.png\" alt=\"\" width=\"1304\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38.png 1304w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38-300x186.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38-1024x635.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38-768x476.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-38-100x62.png 100w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/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<h4>3.2 N\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u00ea\u0300n l\u01b0\u01a1ng\\N\u1ed9p b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n ph\u00ed.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43089\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1.png\" alt=\"\" width=\"1276\" height=\"667\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1.png 1276w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-1024x535.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-768x401.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1-100x52.png 100w\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Tr\u00ean giao di\u1ec7n <strong>n\u1ed9p c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p,<\/strong> nh\u1ea5n v\u00e0o d\u1ea5u m\u0169i t\u00ean \u23f7 \u0111\u1ec3 ch\u1ecdn c\u00e1c th\u00f4ng tin sau:<\/p>\n<ul>\n<li>Ch\u1ecdn <strong>N\u1ed9p <\/strong>l\u00e0 Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/li>\n<li>Ch\u1ecdn <strong>k\u1ef3 <\/strong>n\u1ed9p<\/li>\n<li>Ch\u1ecdn <strong>b\u1ea3ng l\u01b0\u01a1ng.<\/strong><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n<strong> L\u00e2\u0301y d\u1eef li\u00ea\u0323u<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng kho\u1ea3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. Kho\u1ea3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u00e1n b\u1ed9 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o ti\u1ec3u m\u1ee5c c\u1ee7a kho\u1ea3n L\u01b0\u01a1ng ng\u1ea1ch b\u1eadc ho\u1eb7c L\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng (tr\u01b0\u1eddng h\u1ee3p c\u00e1n b\u1ed9 h\u1ee3p \u0111\u1ed3ng, h\u01b0\u1edfng l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng theo s\u1ed1 ti\u1ec1n).<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c chi n\u1ed9p l\u00e0 n\u1ed9p b\u1eb1ng <strong>R\u00fat d\u1ef1 to\u00e1n, <\/strong><strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>, <strong>Ti\u1ec1n g\u1eedi <\/strong>hay <strong>Ti\u1ec1n m\u1eb7t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43095\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39.png\" alt=\"\" width=\"1304\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39.png 1304w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39-300x186.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39-1024x635.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39-768x476.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-39-100x62.png 100w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u00e2\u0301n cho\u0323n n\u00fat<strong> \u0110\u1ed3ng \u00fd<\/strong> \u0111\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n vi\u00ea\u0323c n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Khai b\u00e1o th\u00eam th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n<ul>\n<li>Nh\u1eadp <strong>\u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n<\/strong>, <strong>\u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n<\/strong>, <strong>Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n<li>Nh\u1ea5n<strong style=\"font-size: inherit; letter-spacing: 0px;\"> C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong><span style=\"font-size: inherit; letter-spacing: 0px;\">. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh <\/span><strong style=\"font-size: inherit; letter-spacing: 0px;\">TK C\u00f3<\/strong><span style=\"font-size: inherit; letter-spacing: 0px;\"> d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean tab <\/span><strong style=\"font-size: inherit; letter-spacing: 0px;\">H\u1ea1ch to\u00e1n<\/strong><span style=\"font-size: inherit; letter-spacing: 0px;\"> th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43097\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40.png\" alt=\"\" width=\"1304\" height=\"808\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40.png 1304w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40-300x186.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40-1024x635.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40-768x476.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40-50x31.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-40-100x62.png 100w\" sizes=\"auto, (max-width: 1304px) 100vw, 1304px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":[109],"ht-kb-tag":[],"class_list":["post-3861","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-luong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3861","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=3861"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3861\/revisions"}],"predecessor-version":[{"id":73899,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3861\/revisions\/73899"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3861"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3861"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3861"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}