{"id":45549,"date":"2025-07-09T08:41:53","date_gmt":"2025-07-09T01:41:53","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=45549"},"modified":"2025-10-29T14:25:49","modified_gmt":"2025-10-29T07:25:49","slug":"tam-chi-bo-sung-thu-nhap-tang-them-tk-3531-tai-don-vi-su-nghiep-nhom-1-2-3-bang-tam-ung","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tam-chi-bo-sung-thu-nhap-tang-them-tk-3531-tai-don-vi-su-nghiep-nhom-1-2-3-bang-tam-ung\/","title":{"rendered":"T\u1ea1m chi b\u1ed5 sung thu nh\u1eadp t\u0103ng th\u00eam (TK 3531) t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3 b\u1eb1ng t\u1ea1m \u1ee9ng"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p nh\u00f3m 1, 2, 3 c\u00e1ch h\u1ea1ch to\u00e1n r\u00fat t\u1ea1m \u1ee9ng, ho\u00e0n \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1ea1m chi b\u1ed5 sung thu nh\u1eadp t\u0103ng th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Kho b\u1ea1c, Nh\u00e0 n\u01b0\u1edbc<\/p>\n

Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n

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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n

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a. R\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p v\u1ec1 nh\u1eadp qu\u1ef9 ho\u1eb7c ti\u1ec1n g\u1eedi:<\/strong><\/p>\n

N\u1ee3 TK 112: Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n

C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n

Co\u0301 TK 008 – D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (Giao t\u1ef1 ch\u1ee7- T\u1ea1m \u1ee9ng) (008221)<\/p>\n

b.\u00a0<\/strong>Tr\u00edch qu\u1ef9 b\u1ed5 sung thu nh\u1eadp t\u0103ng th\u00eam:<\/strong><\/p>\n

N\u1ee3 TK 6421<\/p>\n

C\u00f3 TK 353\u00a0 \u2013 C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 (3531)<\/p>\n

c. <\/strong>Khi chi b\u1ed5 sung thu nh\u1eadp t\u0103ng th\u00eam:<\/strong><\/p>\n

N\u1ee3 TK 334<\/p>\n

C\u00f3 TK 1121<\/p>\n

d. Ph\u1ea3n \u00e1nh s\u1ed1 t\u1ea1m chi thu nh\u1eadp t\u0103ng th\u00eam:<\/strong><\/p>\n

N\u01a1\u0323 TK 353 \u2013 C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 (3531)<\/p>\n

Co\u0301 TK 334<\/p>\n

e. Khi ho\u00e0n \u1ee9ng kho\u1ea3n t\u1ea1m chi b\u1ed5 sung thu nh\u1eadp t\u1ea1i kho b\u1ea1c<\/strong><\/p>\n

C\u00f3 TK 008221 – T\u1ea1m \u1ee9ng: \u00e2m ti\u1ec1n<\/span><\/p>\n

C\u00f3 TK 008222 – Th\u1ef1c chi: d\u01b0\u01a1ng ti\u1ec1n<\/span><\/p>\n<\/div><\/div>\n

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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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3.1. R\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng v\u1ec1 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi<\/h4>\n

B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0Kho b\u1ea1c\\ Quy tr\u00ecnh\\<\/b>R\u00fat d\u1ef1 to\u00e1n<\/b>, ch\u1ecdn\u00a0R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m.<\/b><\/p>\n

B\u01b0\u1edbc 2:<\/strong>\u00a0Tr\u00ean c\u1eeda s\u1ed5 r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng , b\u1ea3o hi\u1ec3m\u00a0 khai b\u00e1o chi ti\u1ebft th\u00f4ng tin ch\u1ee9ng t\u1eeb.<\/p>\n

L\u01b0u \u00fd:<\/em><\/strong> Nghi\u1ec7p v\u1ee5 t\u00edch ch\u1ecdn T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong><\/p>\n

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B\u01b0\u1edbc 3:<\/strong>\u00a0Nh\u1ea5n\u00a0C\u1ea5t<\/b>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb\u00a0Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng<\/strong>.\u00a0Nh\u1ea5n\u00a0C\u00f3.<\/strong><\/p>\n

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B\u01b0\u1edbc 4:<\/strong>\u00a0Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb\u00a0Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/strong>, ph\u1ea7n m\u1ec1m \u0111\u00e3 t\u1ef1 sinh h\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 1121\/C\u00f3 TK 1351\u00a0<\/strong>\u2013 nghi\u1ec7p v\u1ee5\u00a0T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n\u00a0<\/strong>d\u1ef1a theo t\u00ednh ch\u1ea5t ngu\u1ed3n KP \u0111\u1ed3ng th\u1eddi\u00a0C\u00f3 TK 008221<\/strong>\u00a0t\u01b0\u01a1ng \u1ee9ng<\/p>\n

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L\u01b0u \u00fd : \u00a0<\/strong>T\u00edch\u00a0T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi tr\u1ea3 l\u01b0\u01a1ng\u00a0<\/strong>\u0111\u1ec3 khi C\u1ea5t ph\u1ea7n m\u1ec1m m\u1edf ra c\u1eeda s\u1ed5 t\u01b0\u01a1ng \u1ee9ng .<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00edch th\u00ec anh\/ch\u1ecb v\u00e0o m\u0169i t\u00ean c\u1ea1nh Ti\u1ec7n \u00edch ch\u1ecdn Sinh ch\u1ee9ng t\u1eeb tr\u1ea3 l\u01b0\u01a1ng<\/p>\n

3.2. Khi chi b\u1ed5 sung thu nh\u1eadp\u00a0<\/strong><\/h4>\n