{"id":48903,"date":"2025-08-04T17:28:10","date_gmt":"2025-08-04T10:28:10","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=48903"},"modified":"2025-10-30T15:29:11","modified_gmt":"2025-10-30T08:29:11","slug":"quy-trinh-nop-tra-kinh-phi-duoc-su-dung-tiep-bang-chuyen-khoan-kho-bac","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-nop-tra-kinh-phi-duoc-su-dung-tiep-bang-chuyen-khoan-kho-bac\/","title":{"rendered":"Quy tr\u00ecnh n\u1ed9p tr\u1ea3 kinh ph\u00ed (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c"},"content":{"rendered":"<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 h\u01b0\u1edbng d\u1eabn n\u1ed9p tr\u1ea3 kinh ph\u00ed (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) b\u1eb1ng chuy\u1ec3n kho\u1ea3n Kho b\u1ea1c khi \u0111\u00e3 r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi, nh\u01b0ng v\u00ec m\u1ed9t l\u00fd do n\u00e0o \u0111\u00f3 (nh\u01b0 chuy\u1ec3n kho\u1ea3n sai t\u00e0i kho\u1ea3n, sai t\u00ean ng\u01b0\u1eddi nh\u1eadn, ho\u1eb7c chuy\u1ec3n nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng), s\u1ed1 ti\u1ec1n n\u00e0y ph\u1ea3i n\u1ed9p tr\u1ea3 l\u1ea1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Kho\u1ea3n n\u1ed9p tr\u1ea3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp, Kho b\u1ea1c s\u1ebd ph\u1ee5c h\u1ed3i l\u1ea1i s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u1ec3 \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 chi l\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. N\u1ed9p tr\u1ea3 NSNN l\u00e0 vi\u1ec7c \u0111\u01a1n v\u1ecb n\u1ed9p tr\u1ea3 kinh ph\u00ed \u0111\u00e3 r\u00fat th\u1ef1c chi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng (tr\u1ea3 l\u1ea1i kho b\u1ea1c v\u00e0 \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i l\u1ea1i).<\/p>\n<p>2. Nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 ng\u00e2n s\u00e1ch b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c th\u01b0\u1eddng x\u1ea3y ra v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u00e3 l\u1eadp gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n, ti\u1ec1n t\u1ea1i Kho b\u1ea1c \u0111\u00e3 tr\u1eeb, nh\u01b0ng t\u1edbi ng\u00e2n h\u00e0ng b\u1ecb sai T\u00e0i kho\u1ea3n ng\u01b0\u1eddi nh\u1eadn, sai t\u00ean ng\u01b0\u1eddi nh\u1eadn, n\u00ean ng\u00e2n h\u00e0ng tr\u1ea3 l\u1ea1i ti\u1ec1n Kho b\u1ea1c<\/span><\/li>\n<li>\u0110\u01a1n v\u1ecb chuy\u1ec3n kho\u1ea3n nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn ho\u1eb7c chuy\u1ec3n kho\u1ea3n 2 l\u1ea7n -&gt; Ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 l\u1ea1i ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1ea1i Kho b\u1ea1c\u00a0<\/li>\n<\/ul>\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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ed9p tr\u1ea3 NSNN b\u1eb1ng chuy\u1ec3n kho\u1ea3n kho b\u1ea1c:<\/p>\n<p><strong>1. N\u1ebfu l\u00e0 Ngu\u1ed3n giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 \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<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1351\/C\u00f3 TK 642<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008222: ghi \u00e2m<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc; \u0111\u01a1n v\u1ecb kh\u00e1c kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1351\/C\u00f3 TK 612<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008222: ghi \u00e2m<\/p>\n<p><strong>2. N\u1ebfu l\u00e0 Ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 511\/C\u00f3 TK 611<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn: C\u00f3 TK 008212: ghi \u00e2m<em> \u00a0<\/em><\/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>4. 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<p>V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb tr\u01b0\u1eddng h\u1ecdc, n\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) do chi sai t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn chi ti\u1ec1n \u0111i\u1ec7n ti\u1ec3u m\u1ee5c 6501 s\u1ed1 ti\u1ec1n 5 tri\u1ec7u<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\Quy tr\u00ecnh \\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\u00a0<\/strong>nh\u1ea5n Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48909 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/KB25.png\" alt=\"\" width=\"1662\" height=\"732\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/KB25.png 1662w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-300x132.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-1024x451.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-768x338.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-50x22.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-1536x677.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB25-100x44.png 100w\" sizes=\"auto, (max-width: 1662px) 100vw, 1662px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2: Nh\u1eadp th\u00f4ng tin chi ti\u1ebft tr\u00ean ch\u1ee9ng t\u1eeb<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Di\u1ec5n gi\u1ea3i , ng\u00e0y h\u1ea1ch to\u00e1n , ng\u00e0y ch\u1ee9ng t\u1eeb\u00a0<\/li>\n<li>TK N\u1ee3 1351, TK C\u00f3 642x chi ti\u1ebft t\u00e0i kho\u1ea3n theo t\u1eebng ngu\u1ed3n \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n <strong>\u0110\u1ecbnh kho\u1ea3n<\/strong><\/li>\n<li>Nh\u1eadp s\u1ed1 ti\u1ec1n<\/li>\n<li>Nghi\u1ec7p v\u1ee5: <strong>N\u1ed9p ph\u1ee5c h\u1ed3i &#8211; Th\u1ef1c chi<\/strong><\/li>\n<li>Nh\u1ea5n <strong>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong><\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-48911 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/KB26.png\" alt=\"\" width=\"1727\" height=\"860\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/08\/KB26.png 1727w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-300x149.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-1024x510.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-768x382.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-1536x765.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-60x30.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/08\/KB26-100x50.png 100w\" sizes=\"auto, (max-width: 1727px) 100vw, 1727px\" \/><\/p>\n<\/div><\/div>\n<\/div>\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-48903","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\/48903","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=48903"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/48903\/revisions"}],"predecessor-version":[{"id":66381,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/48903\/revisions\/66381"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=48903"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=48903"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=48903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}