{"id":70147,"date":"2025-12-29T13:56:36","date_gmt":"2025-12-29T06:56:36","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=70147"},"modified":"2026-04-23T14:02:21","modified_gmt":"2026-04-23T07:02:21","slug":"quy-trinh-hach-toan-quy-tai-chinh-ngoai-ngan-sach-quy-den-on-dap-nghia-vi-nguoi-ngheo","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-hach-toan-quy-tai-chinh-ngoai-ngan-sach-quy-den-on-dap-nghia-vi-nguoi-ngheo\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n qu\u1ef9 t\u00e0i ch\u00ednh ngo\u00e0i ng\u00e2n s\u00e1ch (Qu\u1ef9 \u0111\u1ec1n \u01a1n \u0111\u00e1p ngh\u0129a, v\u00ec ng\u01b0\u1eddi ngh\u00e8o,&#8230;)"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh ngo\u00e0i ng\u00e2n s\u00e1ch, c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t x\u00e3 h\u1ed9i t\u1eeb thi\u1ec7n do \u0111\u01a1n v\u1ecb huy \u0111\u1ed9ng c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u00e1c nh\u00e0 h\u1ea3o t\u00e2m \u0111\u00f3ng g\u00f3p nh\u01b0 qu\u1ef9 v\u00ec ng\u01b0\u1eddi ngh\u00e8o, qu\u1ef9 \u0111\u1ec1n \u01a1n \u0111\u00e1p ngh\u0129a,&#8230;<\/p>\n<h3>2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><strong>T\u00e0i kho\u1ea3n 3538 <em>C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 kh\u00e1c<\/em><\/strong> Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c qu\u1ef9 \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng ng\u00e0nh, c\u00f3 t\u00ednh ch\u1ea5t ph\u1ea3i tr\u1ea3 m\u00e0 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd.<\/p>\n<p>C\u00e1c qu\u1ef9 ph\u1ea3i tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch. Ri\u00eang \u0111\u1ed1i v\u1edbi qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0m t\u1eeb thi\u1ec7n, \u0111\u01a1n v\u1ecb c\u00f2n ph\u1ea3i c\u00f4ng khai v\u1ec1 vi\u1ec7c huy \u0111\u1ed9ng (n\u1ebfu c\u00f3) v\u00e0 chi ti\u00eau, s\u1eed d\u1ee5ng qu\u1ef9; \u0111\u1ed3ng th\u1eddi thuy\u1ebft minh ri\u00eang tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o thu chi kh\u00e1c theo quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/p>\n<ul>\n<li>\n<p>C\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t x\u00e3 h\u1ed9i t\u1eeb thi\u1ec7n do \u0111\u01a1n v\u1ecb huy \u0111\u1ed9ng c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u00e1c nh\u00e0 h\u1ea3o t\u00e2m \u0111\u00f3ng g\u00f3p, khi nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n \u1ee7ng h\u1ed9. <strong>Khi nh\u1eadn ti\u1ec1n \u0111\u00f3ng g\u00f3p, ghi:<\/strong><\/p>\n<\/li>\n<\/ul>\n<p>N\u1ee3 c\u00e1c TK 111, 112\/C\u00f3 TK 3538<\/p>\n<ul>\n<li><strong>N\u1ebfu nh\u1eadn b\u1eb1ng ti\u1ec1n m\u1eb7t r\u1ed3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, th\u00ec khi n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, ghi :<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 112\/ C\u00f3 TK 111<\/p>\n<ul>\n<li><strong>Khi chi ti\u1ec1n t\u1eeb qu\u1ef9, ghi:\u00a0<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 3538\/C\u00f3 TK 111, 112<\/p>\n<ul>\n<li><strong>N\u1ebfu r\u00fat v\u1ec1 ti\u1ec1n m\u1eb7t r\u1ed3i m\u1edbi chi:<\/strong><\/li>\n<\/ul>\n<p>+ Khi r\u00fat ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u1ec1 nh\u1eadp qu\u1ef9, ghi: N\u1ee3 TK 111\/ C\u00f3 TK 112<\/p>\n<p>+ Khi chi t\u1eeb qu\u1ef9: N\u1ee3 TK 3538\/ C\u00f3 TK 1111<\/p>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><strong>3.1 Nh\u1eadn ti\u1ec1n \u0111\u00f3ng g\u00f3p, \u1ee7ng h\u1ed9<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu thu\\Phi\u1ebfu thu<\/strong> ho\u1eb7c T<strong>i\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42229\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2.png\" sizes=\"auto, (max-width: 1359px) 100vw, 1359px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2.png 1359w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2-300x139.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2-1024x473.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2-768x355.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2-60x28.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-mat-03-2-100x46.png 100w\" alt=\"\" width=\"1359\" height=\"628\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb<\/p>\n<p>Nh\u1eadp ng\u00e0y ch\u1ee9ng t\u1eeb, ng\u00e0y h\u1ea1ch to\u00e1n, ng\u01b0\u1eddi n\u1ed9p<\/p>\n<p>Nh\u1eadp <strong>TK N\u1ee3<\/strong> 111 ho\u1eb7c 112, <strong>TK C\u00f3<\/strong> 3538, s\u1ed1 ti\u1ec1n<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70157 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/1-8.png\" alt=\"\" width=\"1452\" height=\"781\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/1-8.png 1452w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-8-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-8-1024x551.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-8-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-8-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-8-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/1-8-100x54.png 100w\" sizes=\"auto, (max-width: 1452px) 100vw, 1452px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n<strong> C\u1ea5t.<\/strong><\/p>\n<p><strong>3.2 N\u1ed9p ti\u1ec1n m\u1eb7t \u0111\u00e3 thu v\u00e0o ng\u00e2n h\u00e0ng<\/strong><\/p>\n<p>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n mang ti\u1ec1n m\u1eb7t n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/chi-tien-mat-nop-vao-tai-khoan-ngan-hang\/#4-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>3.3 Chi ti\u1ec1n t\u1eeb qu\u1ef9 \u1ee7ng h\u1ed9 \u0111\u00e3 nh\u1eadn<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0 Va\u0300o <strong>Ti\u1ec1n m\u1eb7t\\ Quy tr\u00ecnh\\L\u1eadp phi\u1ebfu chi <\/strong>ch\u1ecdn <strong>Phi\u1ebfu chi, <\/strong>ho\u1eb7c<strong> Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-79-1.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: Khai ba\u0301o th\u00f4ng tin ch\u1ee9ng t\u1eeb chi.<\/p>\n<p>Nh\u1eadp ng\u00e0y ch\u1ee9ng t\u1eeb, ng\u00e0y h\u1ea1ch to\u00e1n.<\/p>\n<p>Nh\u1eadp TK N\u1ee3 l\u00e0 3538, TK C\u00f3 l\u00e0 111 ho\u1eb7c 112, nh\u1eadp s\u1ed1 ti\u1ec1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-70161 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/2-8.png\" alt=\"\" width=\"1451\" height=\"739\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/12\/2-8.png 1451w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-8-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-8-1024x522.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-8-768x391.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-8-50x25.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-8-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/12\/2-8-100x51.png 100w\" sizes=\"auto, (max-width: 1451px) 100vw, 1451px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu r\u00fat ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi v\u1ec1 r\u1ed3i m\u1edbi chi th\u00ec l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/rut-tien-gui-nhkb-nhap-quy-tien-mat\/#4-huong-dan-tren-phan-mem\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> tr\u01b0\u1edbc r\u1ed3i m\u1edbi l\u00e0m phi\u1ebfu chi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m khi \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh ngo\u00e0i ng\u00e2n s\u00e1ch, c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t x\u00e3 h\u1ed9i t\u1eeb thi\u1ec7n do \u0111\u01a1n v\u1ecb huy \u0111\u1ed9ng c\u00e1c t\u1ed5 ch\u1ee9c,&#8230;<\/p>\n","protected":false},"author":71,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[79],"ht-kb-tag":[],"class_list":["post-70147","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-tien-mat"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70147","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=70147"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70147\/revisions"}],"predecessor-version":[{"id":77025,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/70147\/revisions\/77025"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=70147"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=70147"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=70147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}