{"id":48585,"date":"2025-08-01T10:39:47","date_gmt":"2025-08-01T03:39:47","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=48585"},"modified":"2026-04-22T14:47:59","modified_gmt":"2026-04-22T07:47:59","slug":"trich-lap-quy-bo-sung-thu-nhapquy-phuc-loi-quy-khen-thuong-quy-phat-trien-hoat-dong-su-nghiep-tu-nguon-thu-hoat-dong-hoc-phi-vien-phi-thu-lien-doanh-lien-ket","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/trich-lap-quy-bo-sung-thu-nhapquy-phuc-loi-quy-khen-thuong-quy-phat-trien-hoat-dong-su-nghiep-tu-nguon-thu-hoat-dong-hoc-phi-vien-phi-thu-lien-doanh-lien-ket\/","title":{"rendered":"Tr\u00edch l\u1eadp qu\u1ef9 b\u1ed5 sung thu nh\u1eadp,qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng (vi\u1ec7n ph\u00ed, thu li\u00ean doanh li\u00ean k\u1ebft, …)"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng gi\u00fap \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng hi\u1ec7u qu\u1ea3 k\u1ebft qu\u1ea3 t\u00e0i ch\u00ednh trong n\u0103m, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u1ea7u t\u01b0 t\u00e1i ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
<\/div>
\n
\u0110\u01a1n v\u1ecb x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi (ti\u1ebft ki\u1ec7m chi) t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7, kinh ph\u00ed \u0111\u01b0\u1ee3c kho\u00e1n chi c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh; theo \u0111\u00f3 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i ho\u1eb7c tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch thu, chi (ti\u1ebft ki\u1ec7m chi) \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, nh\u01b0 sau:<\/p>\n
a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, \u0111\u01a1n v\u1ecb l\u1eadp B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (theo s\u1ed5 S90-H) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ch\u00eanh l\u1ec7ch thu, chi c\u0103n c\u1ee9 theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng.<\/p>\n
b) C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng x\u00e1c \u0111\u1ecbnh ch\u00eanh l\u1ec7ch thu, chi t\u1eeb kinh ph\u00ed \u0111\u01b0\u1ee3c giao t\u1ef1 ch\u1ee7 (s\u1ed5 S90-H), h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n
\n
\u0110\u1ed1i v\u1edbi s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu, chi c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh, ph\u1ea3i h\u1ea1ch to\u00e1n l\u00e0 chi ph\u00ed trong n\u0103m c\u1ee7a \u0111\u01a1n v\u1ecb m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1ef1c ti\u1ebfp t\u1eeb T\u00e0i kho\u1ea3n 421 (b\u00fat to\u00e1n N\u1ee3 TK chi ph\u00ed\/C\u00f3 TK 353, 334,…)<\/li>\n
\u0110\u1ed1i v\u1edbi s\u1ed1 ph\u00e2n ph\u1ed1i ch\u00eanh l\u1ec7ch thu chi \u0111\u1ec3 tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb (n\u1ebfu c\u00f3), \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n th\u1eb7ng d\u01b0 t\u1eeb TK 421 sang t\u00e0i kho\u1ea3n c\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (b\u00fat to\u00e1n N\u1ee3 TK 421\/C\u00f3 TK 431).<\/li>\n<\/ul>\n
Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 s\u1ebd \u00e1p d\u1ee5ng theo Ngh\u1ecb \u0111\u1ecbnh 60\/2021\/N\u0110-CP<\/a> v\u00e0 Th\u00f4ng t\u01b0 56\/2022\/TT-BTC<\/p>\n
L\u01b0u \u00fd:<\/strong> <\/span>\u0110\u1ed1i v\u1edbi c\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n N\u1ee3 TK 642\/C\u00f3 TK 353 th\u00ec vi\u1ec7c t\u00ednh chi ph\u00ed \u0111\u1ec3 tr\u1eeb thu\u1ebf TNDN th\u00ec anh ch\u1ecb c\u1ea7n th\u1ef1c hi\u1ec7n theo lu\u1eadt Thu\u1ebf hi\u1ec7n h\u00e0nh, c\u00f2n th\u00f4ng t\u01b0 24\/2024 ch\u1ec9 quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n l\u00ean b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, anh\/ch\u1ecb tham kh\u1ea3o ph\u1ea7n tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
<\/div>
\n
3.1. C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb (TK 431)<\/span><\/strong><\/h4>\n
a. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n v\u00e0 tr\u00edch qu\u1ef9 \u0111\u01a1n v\u1ecb:<\/strong><\/p>\n
N\u1ee3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD, d\u1ecbch v\u1ee5<\/p>\n
C\u00f3 TK 431 – C\u00e1c qu\u1ef9<\/p>\n
\u0110\u01a1n v\u1ecb tr\u00edch qu\u1ef9 n\u00e0o th\u00ec ch\u1ecdn ti\u1ebft kho\u1ea3n c\u1ee7a TK 431 t\u01b0\u01a1ng \u1ee9ng:<\/p>\n
TK 4311 – Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p<\/p>\n
TK 4318 – Qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n
b. Chi t\u1eeb qu\u1ef9:<\/strong><\/p>\n
L\u01b0u \u00fd:<\/span> <\/strong>Theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC, khi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 mua s\u1eafm TSC\u0110, CCDC ho\u1eb7c chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng, nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 431 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
\u201cC\u00e1c kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean T\u00e0i kho\u1ea3n 431.<\/p>\n
Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n th\u00e2m h\u1ee5t do chi ph\u00ed ph\u00e1t sinh trong n\u0103m kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb th\u00ec k\u1ebft chuy\u1ec3n kho\u1ea3n th\u00e2m h\u1ee5t t\u1eeb T\u00e0i kho\u1ea3n 421 \u201cTh\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u201d sang T\u00e0i kho\u1ea3n 431 (b\u00fat to\u00e1n N\u1ee3 TK 431\/C\u00f3 TK 421)\u201d, h\u1ea1ch to\u00e1n:<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 b\u1eb1ng ti\u1ec1n t\u1eeb ngu\u1ed3n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:\u00a0<\/strong><\/li>\n<\/ul>\n
N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n
\n
\n
\n
\n
\n
\n
\n
C\u00f3 TK 111, 112\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n qu\u1ef9 cho mua s\u1eafm TSC\u0110, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 431 – C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n
\n
Tr\u01b0\u1eddng h\u1ee3p chi ho\u1ea1t \u0111\u1ed9ng, chi mua CCDC t\u1eeb ngu\u1ed3n Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p:<\/strong><\/li>\n<\/ul>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 N\u1ee3 c\u00e1c TK 154, 641, 642,\u2026<\/p>\n
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112<\/p>\n
\n
\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n qu\u1ef9 cho chi ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c mua CCDC, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 431 – C\u00e1c qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb<\/p>\n
C\u00f3 TK 421 – Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/p>\n
3.2. C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3: qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i (TK 353)<\/span><\/strong><\/h4>\n
\n
X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 v\u00e0o chi ph\u00ed<\/li>\n<\/ul>\n
N\u1ee3 TK 642<\/p>\n
C\u00f3 TK 353: C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3<\/p>\n
\n
Khi chi t\u1eeb ti\u1ec1n t\u1eeb qu\u1ef9 b\u1ed5 sung thu nh\u1eadp:<\/li>\n<\/ul>\n
N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n
C\u00f3 TK 111, 1121<\/p>\n
\u0110\u1ed3ng th\u1eddi, k\u1ebft chuy\u1ec3n:<\/p>\n
N\u1ee3 TK 353: C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3<\/p>\n
C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n
\n
Khi chi t\u1eeb ti\u1ec1n t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i:<\/li>\n<\/ul>\n
N\u1ee3 TK 353: C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3<\/p>\n
C\u00f3 c\u00e1c TK 111\/112<\/p>\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n thu ( V\u00ed d\u1ee5 3716,…) sang t\u00e0i kho\u1ea3n tr\u00edch qu\u1ef9 ri\u00eang ( V\u00ed d\u1ee5 3713,…) th\u00ec l\u00e0m th\u00eam b\u00fat to\u00e1n chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<\/a> h\u1ea1ch to\u00e1n N\u1ee3 TK 1121\/C\u00f3 TK 1121.<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
<\/div>
\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
4.1. Tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, Qu\u1ef9 kh\u00e1c thu\u1ed9c \u0111\u01a1n v\u1ecb<\/h4>\n
<\/div>
\n
B\u01b0\u1edbc 1:<\/strong> Va\u0300o T\u00f4\u0309ng h\u01a1\u0323p\\Quy tr\u00ecnh\\Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c, <\/strong>nh\u1ea5n Ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong><\/em><\/p>\n
B\u01b0\u1edbc 2: <\/strong>Nh\u1eadp TK N\u1ee3 421, TK C\u00f3 4311<\/strong>, s\u1ed1 ti\u1ec1n, ch\u1ecdn ngu\u1ed3n, ti\u1ec3u m\u1ee5c 7954<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3: <\/strong>Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
B\u01b0\u1edbc 4:<\/strong> N\u1ebfu chi ti\u1ec1n t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p mua s\u1eafm TSC\u0110 th\u00ec tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
4.2. Tr\u00edch qu\u1ef9 b\u1ed5 sung thu nh\u1eadp, qu\u1ef9 ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng<\/h4>\n
<\/div>
\n
a. Tr\u00edch qu\u1ef9<\/strong><\/p>\n
B\u01b0\u1edbc 1: <\/strong>V\u00e0o T\u1ed5ng h\u1ee3p\\Quy tr\u00ecnh\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> , nh\u1ea5n Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/p>\n
B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb\u00a0<\/p>\n
\n
H\u1ea1ch to\u00e1n TK N\u1ee3 642, C\u00f3 TK 353( <\/strong>chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u1ef9), nh\u1eadp s\u1ed1 ti\u1ec1n, ngu\u1ed3n, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
T\u1ea1i Tab Th\u1ed1ng k\u00ea ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
b. Chi ti\u1ec1n t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i, khen th\u01b0\u1edfng<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\ Chi ti\u1ec1n g\u1eedi <\/strong>nh\u1ea5n Chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb<\/p>\n
H\u1ea1ch to\u00e1n TK N\u1ee3 353, TK C\u00f3 1121, nh\u1eadp s\u1ed1 ti\u1ec1n, ch\u1ecdn ngu\u1ed3n, ti\u1ec3u m\u1ee5c t\u01b0\u01a1ng \u1ee9ng<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
c. Chi ti\u1ec1n t\u1eeb qu\u1ef9 b\u1ed5 sung thu nh\u1eadp<\/strong><\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\ Chi ti\u1ec1n g\u1eedi <\/strong>nh\u1ea5n Chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n
B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb<\/p>\n
H\u1ea1ch to\u00e1n TK N\u1ee3 334, TK C\u00f3 1121, nh\u1eadp s\u1ed1 ti\u1ec1n, ch\u1ecdn ngu\u1ed3n, ti\u1ec3u m\u1ee5c 7951<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
B\u01b0\u1edbc 4: <\/strong>Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb, t\u00edch ch\u1ecdn H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, nh\u1ea5n C\u00f3<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 5<\/strong>: Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c. S\u1eeda TK N\u1ee3 th\u00e0nh TK 3531<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[856],"ht-kb-tag":[],"class_list":["post-48585","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-nghiep-vu-thuong-hoi"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/48585","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=48585"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/48585\/revisions"}],"predecessor-version":[{"id":76501,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/48585\/revisions\/76501"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=48585"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=48585"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=48585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}