{"id":45633,"date":"2025-07-14T15:16:09","date_gmt":"2025-07-14T08:16:09","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=45633"},"modified":"2026-04-22T11:26:56","modified_gmt":"2026-04-22T04:26:56","slug":"don-vi-su-nghiep-cong-lap-su-dung-tai-khoan-chi-phi-nao-doi-voi-nguon-giao-tu-chu-theo-thong-tu-24-2024-tt-btc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/don-vi-su-nghiep-cong-lap-su-dung-tai-khoan-chi-phi-nao-doi-voi-nguon-giao-tu-chu-theo-thong-tu-24-2024-tt-btc\/","title":{"rendered":"\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n chi ph\u00ed n\u00e0o \u0111\u1ed1i v\u1edbi ngu\u1ed3n giao t\u1ef1 ch\u1ee7 theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC"},"content":{"rendered":"<h3>1. T\u1ed5ng quan\u00a0<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<strong>\u00a0nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n chi ph\u00ed<\/strong> cho <strong>ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong> theo \u0111\u00fang th\u00f4ng t\u01b0 <strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC <\/strong>\u0111\u1ed1i v\u1edbi <strong>\u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp<\/strong> (B\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf,&#8230;) gi\u00fap k\u1ebf to\u00e1n n\u1eafm \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n l\u00ean b\u00e1o c\u00e1o ch\u00ednh x\u00e1c.<\/p>\n<h3>2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/h3>\n<p><strong>Th\u00f4ng t\u01b0 24\/2024\/TT-BTC quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a T\u00e0i kho\u1ea3n 612 &#8211; Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7 nh\u01b0 sau:<\/strong><\/p>\n<ul>\n<li>T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5; d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed trong k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c kho\u00e1n chi, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u00e2n ph\u1ed1i t\u1eeb kinh ph\u00ed ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c cu\u1ed1i k\u1ef3 \u0111\u1ec3 chi b\u1ed5 sung thu nh\u1eadp, khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3 (Qu\u1ef9 d\u1ef1 ph\u00f2ng \u1ed5n \u0111\u1ecbnh thu nh\u1eadp,\u2026)<\/li>\n<li>C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp; \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 ph\u1ea3i s\u1eed d\u1ee5ng c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p (t\u00e0i kho\u1ea3n 154, 641, 642,\u2026) m\u00e0 kh\u00f4ng h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">=&gt; Theo \u0111\u00f3, <strong>T\u00e0i kho\u1ea3n\u00a0612<\/strong> kh\u00f4ng \u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp k\u1ec3 c\u1ea3 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp nh\u00f3m 4 (\u0111\u01a1n v\u1ecb c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 d\u01b0\u1edbi 10%) tham kh\u1ea3o c\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh cho \u0111\u01a1n v\u1ecb n\u00e0y <a href=\"https:\/\/portal.mof.gov.vn\/hoidapcstc\/home\/cthoidap\/151847\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p style=\"padding-left: 40px;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp s\u1eed d\u1ee5ng c\u00e1c <strong>T\u00e0i kho\u1ea3n 154, 641, 642<\/strong>,\u2026 \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed cho <strong>ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7<\/strong> theo \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n.<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #003300;\" data-darkreader-inline-color=\"\"><strong><em>B\u1ea1n tham kh\u1ea3o ph\u1ea7n tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh <span style=\"color: #800000;\" data-darkreader-inline-color=\"\"><a style=\"color: #800000; --darkreader-inline-color: var(--darkreader-text-003300, #d8d5cf);\" href=\"https:\/\/m-portal.mof.gov.vn\/hoidapcstc\/home\/cthoidap\/151650\" target=\"_blank\" rel=\"noopener\" data-darkreader-inline-color=\"\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/em><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn\u00a0nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n chi ph\u00ed cho ngu\u1ed3n giao t\u1ef1 ch\u1ee7 theo \u0111\u00fang th\u00f4ng t\u01b0 Th\u00f4ng t\u01b0 24\/2024\/TT-BTC \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (B\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf,&#8230;) gi\u00fap k\u1ebf to\u00e1n n\u1eafm \u0111\u01b0\u1ee3c nghi\u1ec7p v\u1ee5 \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n l\u00ean&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[],"class_list":["post-45633","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/45633","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=45633"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/45633\/revisions"}],"predecessor-version":[{"id":76271,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/45633\/revisions\/76271"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=45633"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=45633"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=45633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}