{"id":65405,"date":"2025-11-17T15:57:19","date_gmt":"2025-11-17T08:57:19","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=65405"},"modified":"2026-04-21T16:34:28","modified_gmt":"2026-04-21T09:34:28","slug":"toi-muon-dieu-chinh-so-tien-da-chi-tu-nguon-cai-cach-tien-luong-nguon-14-sang-nguon-tu-chu-nguon-13","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-muon-dieu-chinh-so-tien-da-chi-tu-nguon-cai-cach-tien-luong-nguon-14-sang-nguon-tu-chu-nguon-13\/","title":{"rendered":"T\u00f4i mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n \u0111\u00e3 chi t\u1eeb ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (ngu\u1ed3n 14) sang ngu\u1ed3n t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13)"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t kho\u1ea3n chi \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u1ea7m t\u1eeb ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (ngu\u1ed3n 14) sang ngu\u1ed3n t\u1ef1 ch\u1ee7 (ngu\u1ed3n13), \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u chi ng\u00e2n s\u00e1ch v\u00e0 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c tr\u00ean s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o kho b\u1ea1c.<\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<ul>\n<li><strong>Gi\u1ea3m s\u1ed1 \u0111\u00e3 chi \u1edf ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (ngu\u1ed3n 14) :\u00a0<\/strong><\/li>\n<\/ul>\n<p>\u00a0\u2013 Tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n 14 c\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7<\/p>\n<p><strong>N\u1ee3 TK 642\/C\u00f3 TK 135: s\u1ed1 ti\u1ec1n \u00e2m<\/strong><\/p>\n<p>\u00a0\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n C\u00f3<b> TK 008222 <\/b>:\u00a0<strong>s\u1ed1 ti\u1ec1n \u00e2m<\/strong><\/p>\n<p>\u2013 Tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n 14 c\u00f3 t\u00ednh ch\u1ea5t kh\u00f4ng t\u1ef1 ch\u1ee7<\/p>\n<p>N\u1ee3\u00a0<b>TK 611\/<\/b><b>C\u00f3 TK 511<\/b>:\u00a0<strong>s\u1ed1 ti\u1ec1n \u00e2m<\/strong><\/p>\n<p>\u00a0\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n C\u00f3<b> TK 008212 <\/b>:\u00a0<strong>s\u1ed1 ti\u1ec1n \u00e2m<\/strong><\/p>\n<ul>\n<li><strong>\u0110i\u1ec1u ch\u1ec9nh s\u1ed1 \u0111\u00e3 chi sang ngu\u1ed3n t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13)<\/strong><\/li>\n<\/ul>\n<p><strong>N\u1ee3 TK 642\/C\u00f3 TK 135: s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/strong><\/p>\n<p>\u00a0\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n C\u00f3<b> TK 008222 <\/b>:\u00a0<strong>s\u1ed1 ti\u1ec1n d\u01b0\u01a1ng\u00a0<\/strong><\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>V\u00ed d\u1ee5:<\/strong> \u0110\u01a1n v\u1ecb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp ho\u1eb7c c\u01a1 quan kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh 10 tri\u1ec7u \u0111\u00e3 chi \u1edf ngu\u1ed3n 14 (C\u00f3 t\u00ednh ch\u1ea5t t\u1ef1 ch\u1ee7) sang ngu\u1ed3n t\u1ef1 ch\u1ee7 (ngu\u1ed3n 13) ti\u1ec3u m\u1ee5c 6551\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o ph\u00e2n h\u1ec7\u00a0<b>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29628 size-full\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK.png\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK.png 1280w, \/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK-300x128.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK-1024x438.png 1024w, \/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK-768x328.png 768w, \/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK-50x21.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/09\/CTNVK-100x43.png 100w\" alt=\"\" width=\"1280\" height=\"547\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Tr\u00ean\u00a0<b>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c,\u00a0<\/b>h\u1ea1ch to\u00e1n 2 d\u00f2ng cho c\u00f9ng 1 ti\u1ec3u m\u1ee5c (6551) nh\u01b0 sau:<\/p>\n<ul>\n<li>D\u00f2ng 1 (Gi\u1ea3m ngu\u1ed3n 14): Ghi <b>N\u1ee3 TK 642\/C\u00f3 TK 1351<\/b>:\u00a0<b>S\u1ed1 ti\u1ec1n \u00e2m<\/b>;\u00a0<strong>Ngu\u1ed3n CCTL<\/strong>, Nghi\u1ec7p v\u1ee5 ch\u1ecdn\u00a0<b>Th\u1ef1c chi<\/b><\/li>\n<li>D\u00f2ng 2 (T\u0103ng ngu\u1ed3n 13): Ghi\u00a0<b>N\u1ee3 TK 642\/C\u00f3 TK 1351<\/b>:\u00a0<b>S\u1ed1 ti\u1ec1n d\u01b0\u01a1ng<\/b>;\u00a0<strong>Ngu\u1ed3n t\u1ef1 ch\u1ee7<\/strong>, Nghi\u1ec7p v\u1ee5 ch\u1ecdn\u00a0<b>Th\u1ef1c chi<\/b><\/li>\n<li>T\u1ea1i tab <strong>Th\u1ed1ng k\u00ea<\/strong> ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng<\/strong> t\u01b0\u01a1ng \u1ee9ng<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (Trung t\u00e2m y t\u1ebf, b\u1ec7nh vi\u1ec7n) h\u1ea1ch to\u00e1n v\u00e0o <strong>TK 642<\/strong> th\u00e0nh,\u00a0c\u00f2n c\u00e1c \u0111\u1ecbnh kho\u1ea3n kh\u00e1c c\u0169ng l\u00e0m t\u01b0\u01a1ng t\u1ef1.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Sau \u0111\u00f3 nh\u1ea5n\u00a0<b>C\u1eadp nh\u1eadt h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi<\/b>\u00a0v\u00e0 nh\u1ea5n\u00a0<b>C\u1ea5t.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65437 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/3-6.png\" alt=\"\" width=\"1561\" height=\"810\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/3-6.png 1561w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-300x156.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-1024x531.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-768x399.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-1536x797.png 1536w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/3-6-100x52.png 100w\" sizes=\"auto, (max-width: 1561px) 100vw, 1561px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Anh\/ ch\u1ecb c\u00f3 th\u1ec3 in\u00a0<strong>m\u1eabu C2-10\/NS<\/strong>\u00a0k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u \u0111\u01a1n v\u1ecb &amp; scan g\u1eedi qua DVC c\u1ee7a KBNN, ho\u1eb7c g\u1eedi tr\u1ef1c ti\u1ebfp cho KBNN theo y\u00eau c\u1ea7u c\u1ee7a Kho b\u1ea1c nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u00ean ch\u1ee9ng t\u1eeb anh\/ ch\u1ecb nh\u1ea5n\u00a0?\ufe0f\u00a0<b>In<\/b>\\ch\u1ecdn m\u1eabu\u00a0<b>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.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29682 size-full\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10.png\" sizes=\"auto, (max-width: 499px) 100vw, 499px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10.png 499w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-300x202.png 300w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-50x34.png 50w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-60x40.png 60w, \/ke-toan\/wp-content\/uploads\/2020\/08\/In-C2-10-100x67.png 100w\" alt=\"\" width=\"499\" height=\"336\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m in m\u1eabu nh\u01b0 sau:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-65413 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/5-5.png\" alt=\"\" width=\"1426\" height=\"648\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/5-5.png 1426w, \/ke-toan\/wp-content\/uploads\/2025\/11\/5-5-300x136.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/5-5-1024x465.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/11\/5-5-768x349.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/11\/5-5-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/5-5-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/5-5-100x45.png 100w\" sizes=\"auto, (max-width: 1426px) 100vw, 1426px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t kho\u1ea3n chi \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u1ea7m t\u1eeb ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng (ngu\u1ed3n 14) sang ngu\u1ed3n t\u1ef1 ch\u1ee7 (ngu\u1ed3n13), \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u chi ng\u00e2n s\u00e1ch v\u00e0 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh x\u00e1c tr\u00ean&#8230;<\/p>\n","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-65405","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\/65405","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=65405"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65405\/revisions"}],"predecessor-version":[{"id":75851,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/65405\/revisions\/75851"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=65405"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=65405"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=65405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}