{"id":850,"date":"2020-07-29T09:01:19","date_gmt":"2020-07-29T09:01:19","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=850"},"modified":"2026-04-21T16:27:54","modified_gmt":"2026-04-21T09:27:54","slug":"giam-chi","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/giam-chi\/","title":{"rendered":"Gi\u1ea3m chi"},"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><em>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn <strong>Gi\u1ea3m chi<\/strong>\u00a0 (trong n\u0103m ho\u1eb7c n\u0103m tr\u01b0\u1edbc), nh\u1eefng kho\u1ea3n chi sai, chi v\u01b0\u1ee3t ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t ph\u1ea3i thu h\u1ed3i nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang ng\u00e2n s\u00e1ch th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu kho b\u1ea1c c\u0169ng nh\u01b0 ghi nh\u1eadn ch\u00ednh x\u00e1c s\u1ed1 chi c\u1ee7a \u0111\u01a1n v\u1ecb.<\/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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>2.1. Gi\u1ea3m chi cho c\u00e1c kho\u1ea3n chi ph\u00e1t sinh trong n\u0103m<\/h3>\n<p><strong>a. Gi\u1ea3m chi c\u00e1c kho\u1ea3n chi sai t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>N\u1ebfu gi\u1ea3m chi thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>*V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7: <\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 642<\/p>\n<p style=\"padding-left: 40px;\"><strong>* V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 611<\/p>\n<ul>\n<li><strong>N\u1ebfu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK1388: Ph\u1ea3i thu kh\u00e1c<\/p>\n<p style=\"padding-left: 120px;\">C\u00f3 c\u00e1c TK 642<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">N\u1ee3 TK1388: Ph\u1ea3i thu kh\u00e1c<\/p>\n<p style=\"padding-left: 160px;\">C\u00f3 c\u00e1c TK 611<\/p>\n<ul>\n<li><strong>Khi thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n:<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 1388: Ph\u1ea3i thu kh\u00e1c<\/p>\n<p><strong>b. Gi\u1ea3m chi c\u00e1c kho\u1ea3n chi sai t\u1eeb ngu\u1ed3n thu c\u00e1c<\/strong><\/p>\n<ul>\n<li>N\u1ebfu gi\u1ea3m chi thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111,112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 642, 641, 154<\/p>\n<ul>\n<li>N\u1ebfu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 1388: Ph\u1ea3i thu kh\u00e1c<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 c\u00e1c TK 642, 641,154.<\/p>\n<ul>\n<li>Khi thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 c\u00e1c TK 111, 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 1388: Ph\u1ea3i thu kh\u00e1c<\/p>\n<h3>2.2 . Gi\u1ea3m chi cho c\u00e1c kho\u1ea3n chi sai t\u1eeb n\u0103m tr\u01b0\u1edbc (Th\u01b0\u1eddng nh\u1eefng kho\u1ea3n n\u00e0y \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u1ea3i n\u1ed9p l\u1ea1i ng\u00e2n s\u00e1ch v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i s\u1eed d\u1ee5ng ti\u1ebfp t\u1ea1i \u0111\u01a1n v\u1ecb).<\/h3>\n<p>a. N\u1ebfu gi\u1ea3m chi thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 111x,112x<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 421: Th\u1eb7ng d\u01b0 l\u0169y k\u1ebf<\/p>\n<p>b. N\u1ebfu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 1388<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 421: Th\u1eb7ng d\u01b0 l\u0169y k\u1ebf<\/p>\n<p>c. Khi thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK111x, 112x<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 1388: Ph\u1ea3i thu kh\u00e1c<\/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><strong>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>V\u00ed d\u1ee5\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 1:\u00a0<\/strong> Va\u0300o menu\u00a0 <strong>Ti\u1ec1n m\u1eb7t <\/strong>tab<strong>\u00a0 Quy tr\u00ecnh \\L\u1eadp phi\u1ebfu thu , <\/strong>Nh\u1ea5n<strong> Phi\u1ebfu thu<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42011\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130.png\" alt=\"\" width=\"1316\" height=\"628\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130.png 1316w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130-300x143.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130-1024x489.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130-768x366.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130-50x24.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130-60x29.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-130-100x48.png 100w\" sizes=\"auto, (max-width: 1316px) 100vw, 1316px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o th\u00f4ng tin tr\u00ean phi\u1ebfu thu:<\/p>\n<ul>\n<li>T\u1ea1i ph\u1ea7n Th\u00f4ng tin chung: nh\u1eadp <strong>Ng\u01b0\u1eddi n\u1ed9p, L\u00fd do n\u1ed9p.<\/strong><\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n h\u1ea1ch to\u00e1n nhanh b\u1eb1ng c\u00e1c \u0111\u1ecbnh kho\u1ea3n c\u00f3 s\u1eb5n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, anh\/ch\u1ecb nh\u1ea5n<strong>\u00a0\u0110\u1ecbnh kho\u1ea3n nhanh.<\/strong>\u00a0Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb danh s\u00e1ch \u0111\u1ecbnh kho\u1ea3n c\u1ee7a lo\u1ea1i ch\u1ee9ng t\u1eeb hi\u1ec7n th\u1eddi, anh\/ch\u1ecb ch\u1ecdn 1 lo\u1ea1i \u0111\u1ecbnh kho\u1ea3n nhanh th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p.<\/li>\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>TK N\u1ee3 1111<\/strong>\/<strong>TK C\u00f3 6422 <\/strong>t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00e0i kho\u1ea3n chi tr\u01b0\u1edbc \u0111\u00f3 b\u1ea1n \u0111\u00e3 l\u00e0m ( c\u00f3 th\u1ec3 xem l\u1ea1i ch\u1ee9ng t\u1eeb chi ) <strong>S\u1ed1 ti\u1ec1n<\/strong>, <strong>MLNS<\/strong>, ch\u1ecdn <strong>Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 <strong>Gi\u1ea3m chi<\/strong> <strong>&#8211; T\u1ea1m \u1ee9ng<\/strong> hay <strong>Gi\u1ea3m chi &#8211; Th\u1ef1c chi<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42007\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128.png\" alt=\"\" width=\"1340\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128.png 1340w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128-300x166.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128-1024x567.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128-768x425.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-128-100x55.png 100w\" sizes=\"auto, (max-width: 1340px) 100vw, 1340px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><em>L\u01b0u y\u0301: <\/em><\/span><\/strong><\/p>\n<ul>\n<li><em>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p gia\u0309m chi nh\u01b0ng ch\u01b0a thu \u0111\u01b0\u01a1\u0323c b\u0103\u0300ng ti\u00ea\u0300n thi\u0300 ha\u0323ch toa\u0301n tr\u00ean ph\u00e2n h\u1ec7 <strong>T\u00f4\u0309ng h\u01a1\u0323p\\ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c<\/strong> va\u0300 TK ha\u0323ch toa\u0301n la\u0300<strong> TK 1388<\/strong>.<\/em><\/li>\n<li><em>TK 1388 chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng n\u00ean \u0111\u00ea\u0309 ghi s\u00f4\u0309 ch\u01b0\u0301ng t\u01b0\u0300 thi\u0300 anh\/chi\u0323 cho\u0323n \u0111u\u0301ng <strong>\u0110\u00f4\u0301i t\u01b0\u01a1\u0323ng N\u01a1\u0323<\/strong> tr\u00ean tab <strong>Th\u00f4\u0301ng k\u00ea<\/strong> .<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-42009\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129.png\" alt=\"\" width=\"1340\" height=\"742\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129.png 1340w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129-300x166.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129-1024x567.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129-768x425.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-129-100x55.png 100w\" sizes=\"auto, (max-width: 1340px) 100vw, 1340px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[103],"ht-kb-tag":[520],"class_list":["post-850","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-kho-bac","ht_kb_tag-giam-chi"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/850","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=850"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/850\/revisions"}],"predecessor-version":[{"id":75841,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/850\/revisions\/75841"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=850"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=850"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}