{"id":47083,"date":"2025-07-23T11:37:10","date_gmt":"2025-07-23T04:37:10","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=47083"},"modified":"2026-01-22T14:31:08","modified_gmt":"2026-01-22T07:31:08","slug":"toi-muon-dieu-chinh-so-tien-da-chi-tu-nguon-ngan-sach-sang-nguon-hoc-phi-nguon-khac-thi-phai-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-muon-dieu-chinh-so-tien-da-chi-tu-nguon-ngan-sach-sang-nguon-hoc-phi-nguon-khac-thi-phai-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch (ngu\u1ed3n 12, 13, 15) sang ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

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

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 nh\u1eadp li\u1ec7u khi \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch ngu\u1ed3n 12, 13, 15 (TK 9527, 9523\u2026) v\u00e0 chuy\u1ec3n sang t\u0103ng chi t\u1eeb ngu\u1ed3n h\u1ecdc ph\u00ed, ngu\u1ed3n kh\u00e1c (TK 3716, 3714), ho\u1eb7c ch\u00ednh l\u00e0 tr\u01b0\u1eddng h\u1ee3p l\u1ea5y ti\u1ec1n \u1edf TK 3716, 3714 n\u1ed9p tr\u1ea3 l\u1ea1i TK 9527, 9523.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch, t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed<\/h4>\n
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\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch<\/li>\n<\/ul>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n \u00e2m ti\u1ec1n (N\u1ebfu chi \u1edf ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n
N\u1ee3 TK 611\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n \u00e2m ti\u1ec1n (N\u1ebfu chi \u1edf ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
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\u0110i\u1ec1u ch\u1ec9nh t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed<\/li>\n<\/ul>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/p>\n
B\u01b0\u1edbc 2: N\u1ed9p tr\u1ea3 l\u1ea1i ti\u1ec1n cho ngu\u1ed3n Ng\u00e2n s\u00e1ch<\/h4>\n
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N\u1ebfu n\u1ed9p tr\u1ea3 l\u1ea1i ngu\u1ed3n giao t\u1ef1 ch\u1ee7:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 1351\\C\u00f3 TK 111, 112: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn C\u00f3 TK 008222: s\u1ed1 ti\u1ec1n \u00e2m<\/p>\n
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N\u1ebfu n\u1ed9p tr\u1ea3 l\u1ea1i ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7:\u00a0<\/li>\n<\/ul>\n
N\u1ee3 TK 511\\C\u00f3 TK 111, 112: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn C\u00f3 TK 008212: s\u1ed1 ti\u1ec1n \u00e2m<\/p>\n
L\u01b0u \u00fd:<\/strong> H\u01b0\u1edbng d\u1eabn n\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n l\u1ea5y ti\u1ec1n t\u1eeb 3716, 3714 n\u1ed9p tr\u1ea3 9523, 9527 trong tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 l\u1ea5y ti\u1ec1n t\u1eeb TK 9523, 9527 \u0111\u1ec3 chi. Tr\u01b0\u1eddng h\u1ee3p r\u00fat ti\u1ec1n c\u1ea5p b\u00f9 h\u1ecdc ph\u00ed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a> v\u1ec1 kh\u00f4ng chi h\u1ebft, ho\u1eb7c r\u00fat sai ph\u1ea3i n\u1ed9p l\u1ea1i th\u00ec h\u1ea1ch to\u00e1n:<\/p>\n
N\u1ee3 TK 5312\\C\u00f3 TK 112: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn C\u00f3 TK 008212: s\u1ed1 ti\u1ec1n \u00e2m<\/p>\n<\/div><\/div>\n
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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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\n<\/div><\/div>\n
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B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n gi\u1ea3m s\u1ed1 ti\u1ec1n \u0111\u00e3 chi c\u1ee7a ngu\u1ed3n ng\u00e2n s\u00e1ch, t\u0103ng s\u1ed1 ti\u1ec1n chi \u1edf ngu\u1ed3n h\u1ecdc ph\u00ed<\/h4>\n
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V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b> \u0111\u1ec3 th\u1ef1c hi\u1ec7n<\/p>\n
V\u00ed d\u1ee5:<\/b> \u0110\u01a1n v\u1ecb \u0111\u00e3 chi th\u1ef1c chi 10.000.000 \u1edf ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7, sau \u0111\u00f3 c\u1ea5p tr\u00ean y\u00eau c\u1ea7u \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 chi sang ngu\u1ed3n h\u1ecdc ph\u00ed, v\u00e0 ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 chi cho ngu\u1ed3n ng\u00e2n s\u00e1ch t\u1ef1 ch\u1ee7.<\/em><\/p>\n
C\u00e1ch th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
1. V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/b><\/p>\n
$\"\"$ <\/p>\n
2. Tr\u00ean Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n 2 d\u00f2ng:<\/p>\n
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N\u1ee3 TK 642\/C\u00f3 TK 1388<\/b>:\u00a0S\u1ed1 ti\u1ec1n \u00e2m (10.000.000)<\/b>, ch\u1ecdn N<\/strong>gu\u1ed3n ng\u00e2n s\u00e1ch x\u00e3 t\u1ef1 ch\u1ee7, <\/b>ch\u1ecdn TK KB \u0111\u00e3 chi<\/li>\n
N\u1ee3 TK 642\/C\u00f3 TK 1388: S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng 10.000.000<\/strong>, ch\u1ecdn Ngu\u1ed3n h\u1ecdc ph\u00ed, <\/strong>ch\u1ecdn TK KB chi<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu kh\u00f4ng th\u1ea5y c\u1ed9t T\u00e0i kho\u1ea3n NH, KB<\/strong> \u0111\u1ec3 ch\u1ecdn, b\u1ea1n t\u00edch v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng Thi\u1ebft l\u1eadp\/t\u00edch ch\u1ecdn “T\u00e0i kho\u1ea3n NH, KB”\/\u0110\u1ed3ng \u00fd<\/em><\/p>\n
$\"\"$ <\/p>\n
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T\u1ea1i tab Th\u1ed1ng k\u00ea ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng<\/li>\n
L\u01b0u \u00fd: Ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i c\u1ed9t \u0110\u1ed1i t\u01b0\u1ee3ng C\u00f3: <\/b>ch\u1ecdn \u0111\u1ebfn m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea5t k\u1ef3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o<\/li>\n<\/ul>\n
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3. B\u1ea1n c\u00f3 th\u1ec3 in Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch (C2-10\/NS)<\/b>\u00a0\u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi Kho b\u1ea1c.<\/p>\n
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4. Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb Phi\u1ebfu \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ng\u00e2n s\u00e1ch C2-10\/NS<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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B\u01b0\u1edbc 2: N\u1ed9p tr\u1ea3 l\u1ea1i ti\u1ec1n cho ngu\u1ed3n Ng\u00e2n s\u00e1ch<\/h4>\n
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B\u1ea1n th\u1ef1c hi\u1ec7n theo 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n
1. N\u1ebfu n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch b\u1eb1ng c\u00e1ch chuy\u1ec3n ti\u1ec1n qua t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi.<\/h5>\n
V\u00ed d\u1ee5: Chuy\u1ec3n ti\u1ec1n t\u1eeb TK 3714, 3716 sang TK 9523 (ngu\u1ed3n giao t\u1ef1 ch\u1ee7)\u00a0<\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n g\u1eedi\\<\/b>Ch\u1ecdn Chi ti\u1ec1n g\u1eedi.<\/b><\/li>\n
Tr\u00ean ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi, h\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK1351\/C\u00f3 TK1121<\/b>, ch\u1ecdn\u00a0ngu\u1ed3n Ng\u00e2n s\u00e1ch<\/b>, ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0\u00a0N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi<\/b>, r\u1ed3i nh\u1ea5n\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi: <\/b>C\u00f3 TK 008222<\/b>\u00a0v\u00e0 nh\u1ea5n\u00a0C\u1ea5t<\/b><\/li>\n<\/ul>\n
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Nh\u1ea5n\u00a0In<\/b>, ch\u1ecdn\u00a0Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (C2-05\/NS)<\/b>\u00a0\u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi Kho b\u1ea1c.<\/li>\n<\/ul>\n
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2. N\u1ebfu n\u1ed9p tr\u1ea3 cho ng\u00e2n s\u00e1ch b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/h5>\n
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V\u00e0o ph\u00e2n h\u1ec7\u00a0Ti\u1ec1n m\u1eb7t<\/b>, ch\u1ecdn P<\/strong>hi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB.<\/b><\/li>\n<\/ul>\n
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Tr\u00ean Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB:
\nH\u1ea1ch to\u00e1n\u00a0N\u1ee3 TK 1351\/C\u00f3 TK 1111<\/b>, ch\u1ecdn\u00a0ngu\u1ed3n Ng\u00e2n s\u00e1ch<\/b>, ch\u1ecdn nghi\u1ec7p v\u1ee5 l\u00e0\u00a0N\u1ed9p ph\u1ee5c h\u1ed3i – Th\u1ef1c chi<\/b>, r\u1ed3i nh\u1ea5n\u00a0C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/b> C\u00f3 TK 008222<\/strong>\u00a0v\u00e0 nh\u1ea5n C\u1ea5t<\/b>.<\/li>\n<\/ul>\n
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Nh\u1ea5n\u00a0In<\/b>, ch\u1ecdn\u00a0Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (C2-05\/NS)<\/b>\u00a0\u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u1edbi Kho b\u1ea1c.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
<\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft <\/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-47083","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\/47083","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=47083"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/47083\/revisions"}],"predecessor-version":[{"id":72145,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/47083\/revisions\/72145"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=47083"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=47083"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=47083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}