{"id":50129,"date":"2025-08-21T15:30:22","date_gmt":"2025-08-21T08:30:22","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=50129"},"modified":"2026-04-21T16:49:06","modified_gmt":"2026-04-21T09:49:06","slug":"lam-the-nao-de-nop-tien-da-chi-tam-ung-sai-thua-tu-nguon-nsnn-bang-tien-mat","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-nop-tien-da-chi-tam-ung-sai-thua-tu-nguon-nsnn-bang-tien-mat\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 n\u1ed9p ti\u1ec1n \u0111\u00e3 chi t\u1ea1m \u1ee9ng sai, th\u1eeba t\u1eeb ngu\u1ed3n NSNN b\u1eb1ng ti\u1ec1n m\u1eb7t"},"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 b\u1ea1n n\u1ed9p l\u1ea1i kho\u1ea3n kinh ph\u00ed \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng nh\u01b0ng chi sai ho\u1eb7c chi th\u1eeba v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n m\u1eb7t.Kho\u1ea3n kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i l\u1ea1i \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh.<\/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. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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1. N\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) l\u00e0 vi\u1ec7c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch n\u1ed9p tr\u1ea3 kinh ph\u00ed \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng\u00a0 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
2. Nghi\u1ec7p v\u1ee5 n\u1ed9p tr\u1ea3 d\u1ef1 to\u00e1n (\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ebfp) th\u01b0\u1eddng x\u1ea3y ra v\u1edbi c\u00e1c t\u00ecnh hu\u1ed1ng nh\u01b0 sau:<\/p>\n
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S\u1ed1 \u0111\u00e3 chi t\u1ea1m \u1ee9ng c\u1ea5p sai n\u1ed9i dung, kho b\u1ea1c y\u00eau c\u1ea7u n\u1ed9p l\u1ea1i, s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c r\u00fat cho l\u1ea7n sau.<\/li>\n
S\u1ed1 \u0111\u00e3 r\u00fat t\u1ea1m \u1ee9ng \u0111\u00e3 chi nh\u01b0ng \u0111\u1ebfn th\u1eddi h\u1ea1n kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng ph\u1ea3i n\u1ed9p l\u1ea1i kho b\u1ea1c, s\u1ed1 kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c r\u00fat cho l\u1ea7n sau.<\/li>\n<\/ul>\n
3. Khi ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n, k\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu chi, ho\u1eb7c \u1ee6y nhi\u1ec7m chi k\u00e8m theo Gi\u1ea5y n\u1ed9p tr\u1ea3 kinh ph\u00ed (M\u1eabu s\u1ed1 C2-05\/NS) \u0111\u1ec3 ra kho b\u1ea1c giao d\u1ecbch n\u1ed9p tr\u1ea3 v\u00e0o NSNN s\u1ed1 kinh ph\u00ed ph\u1ea3i n\u1ed9p l\u1ea1i…<\/p>\n<\/div><\/div>\n
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3. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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B\u01b0\u1edbc 1: Thu h\u1ed3i l\u1ea1i ti\u1ec1n \u0111\u00e3 chi b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/strong><\/p>\n
* V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7:<\/p>\n
N\u1ee3 TK 642\/ C\u00f3 TK 111- Ghi \u00e2m ti\u1ec1n<\/strong>, nghi\u1ec7p v\u1ee5: T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong><\/p>\n
* V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7 h\u1ea1ch to\u00e1n:<\/p>\n
N\u1ee3 TK 611\/ C\u00f3 TK 111- Ghi \u00e2m ti\u1ec1n<\/strong>, nghi\u1ec7p v\u1ee5: T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n<\/strong><\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi : N\u1ee3 TK 135\/ c\u00f3 TK 511 – Ghi \u00e2m ti\u1ec1n<\/strong> ( N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n
B\u01b0\u1edbc 2: N\u1ed9p tr\u1ea3 ti\u1ec1n \u0111\u00e3 chi v\u00e0o kho b\u1ea1c<\/strong><\/p>\n
N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)\u00a0<\/p>\n
C\u00f3 TK 111 (Nghi\u1ec7p v\u1ee5 n\u1ed9p ph\u1ee5c h\u1ed3i – T\u1ea1m \u1ee9ng)\u00a0 \u00a0 \u00a0 \u00a0<\/p>\n
\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n
C\u00f3 TK 008 (008211, 008221) – ghi \u00e2m<\/p>\n<\/div><\/div>\n
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4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
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\u0110\u1ec3 nh\u1eadp s\u1ed1 kh\u00f4i ph\u1ee5c d\u1ef1 to\u00e1n, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n
B\u01b0\u1edbc 1 : Thu h\u1ed3i l\u1ea1i ti\u1ec1n \u0111\u00e3 chi<\/strong><\/p>\n
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V\u00e0o Ti\u1ec1n m\u1eb7t\\Quy tr\u00ecnh \\L\u1eadp phi\u1ebfu thu nh\u1ea5n ch\u1ecdn\u00a0 Phi\u1ebfu thu<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu thu<\/li>\n<\/ul>\n
– Nh\u1eadp th\u00f4ng tin chung: Ng\u01b0\u1eddi n\u1ed9p<\/strong>, \u0110\u1ecba ch\u1ec9<\/strong>, L\u00fd do n\u1ed9p, ng\u00e0y PT, ng\u00e0y HT , s\u1ed1 PT<\/strong><\/p>\n
– Ta\u0323i tab Ha\u0323ch toa\u0301n<\/strong>:<\/p>\n
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Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: TK N\u1ee3<\/strong>, S\u1ed1 ti\u1ec1n \u00e2m<\/strong>, Ngu\u1ed3n<\/strong>, Ch\u01b0\u01a1ng<\/strong>, Kho\u1ea3n, Ti\u1ec3u m\u1ee5c<\/strong>.<\/li>\n
Ch\u1ecdn c\u1ed9t nghi\u1ec7p v\u1ee5 l\u00e0 T\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/b><\/li>\n<\/ul>\n
– T\u1ea1i tab Th\u1ed1ng k\u00ea<\/strong>: ch\u1ecdn Ho\u1ea1t \u0111\u1ed9ng t\u01b0\u01a1ng \u1ee9ng<\/strong>. ( N\u1ebfu l\u00e0 ngu\u1ed3n t\u1ef1 ch\u1ee7\u00a0 t\u1ea1i \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (SNCL) v\u00e0 c\u01a1 quan kh\u00e1c c\u00f3 thu ho\u1ea1t \u0111\u1ed9ng SXKD)<\/p>\n
– Nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n N\u1ee3 TK 1351\/ C\u00f3 TK 511 – S\u1ed1 ti\u1ec1n \u00e2m<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi nghi\u1ec7p v\u1ee5 \u0111\u00e3 ch\u1ecdn n\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong><\/p>\n
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B\u01b0\u1edbc 2 : N\u1ed9p ti\u1ec1n \u0111\u00e3 thu h\u1ed3i v\u00e0o kho b\u1ea1c<\/strong><\/p>\n
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Va\u0300o\u00a0 Ti\u1ec1n m\u1eb7t\\Quy tr\u00ecnh \\L\u1eadp phi\u1ebfu chi nh\u1ea5n ch\u1ecdn Phi\u1ebfu chi n\u00f4\u0323p ti\u00ea\u0300n va\u0300o NH, KB.<\/strong><\/li>\n<\/ul>\n
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Khai ba\u0301o th\u00f4ng tin v\u00ea\u0300 Phi\u1ebfu chi<\/strong>.<\/li>\n<\/ul>\n
– Nh\u1eadp th\u00f4ng tin chung: Ng\u01b0\u1eddi nh\u1eadn<\/strong>, \u0110\u1ecba ch\u1ec9<\/strong>, L\u00fd do chi, n\u1ed9p v\u00e0o TK , ng\u00e0y PC, ng\u00e0y HT , s\u1ed1 PC<\/strong><\/p>\n
– Ta\u0323i tab Ha\u0323ch toa\u0301n<\/strong>:<\/p>\n
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Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: TK N\u1ee3<\/strong>, S\u1ed1 ti\u1ec1n<\/strong>, Ngu\u1ed3n<\/strong>, Ch\u01b0\u01a1ng<\/strong>, Kho\u1ea3n, Ti\u1ec3u m\u1ee5c<\/strong>.<\/li>\n
N\u1ebfu kh\u00f4i phu\u0323c khoa\u0309n \u0111a\u0303 ru\u0301t t\u1ea1m \u1ee9ng: ch\u1ecdn c\u1ed9t nghi\u1ec7p v\u1ee5 l\u00e0 N\u1ed9p ph\u1ee5c h\u1ed3i – T\u1ea1m \u1ee9ng<\/strong>.<\/li>\n<\/ul>\n
– Nh\u1ea5n C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/strong>, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n TK C\u00f3\u00a0 – S\u1ed1 ti\u1ec1n \u00e2m<\/strong> t\u01b0\u01a1ng \u1ee9ng v\u1edbi nghi\u1ec7p v\u1ee5 \u0111\u00e3 ch\u1ecdn.<\/p>\n
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\u00a0Nh\u1ea5n C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[],"class_list":["post-50129","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50129","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\/71"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50129"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50129\/revisions"}],"predecessor-version":[{"id":75887,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50129\/revisions\/75887"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50129"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50129"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}