{"id":8973,"date":"2020-09-18T03:01:08","date_gmt":"2020-09-18T03:01:08","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=8973"},"modified":"2026-04-22T14:53:54","modified_gmt":"2026-04-22T07:53:54","slug":"quy-trinh-rut-du-toan-thuc-chi-bang-tien-mat-tien-gui","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-rut-du-toan-thuc-chi-bang-tien-mat-tien-gui\/","title":{"rendered":"Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi"},"content":{"rendered":"<p><b>Xem phim h\u01b0\u1edbng d\u1eabn:<\/b><\/p>\n<p><b><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/1D2p9EzBE1Y?si=jzBZMNHECFYeDgaN\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/b><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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 n\u00e0y nh\u1eb1m h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb chi ti\u1ebft v\u1ec1 nghi\u1ec7p v\u1ee5, c\u00e1c b\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi nh\u01b0 l\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n, ch\u1ee9ng t\u1eeb chi ti\u1ec1n v\u00e0 l\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n th\u1ef1c chi tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh.<\/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. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>a. R\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi v\u1ec1 qu\u1ef9 ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p>N\u1ee3 c\u00e1c TK&#8230;\u00a0111, 112<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn TK C\u00f3 008 (008212, 008222) &#8211; D\u1ef1 to\u00e1n th\u1ef1c chi<\/p>\n<p><strong>b. Chi thanh toa\u0301n ca\u0301c hoa\u0323t \u0111\u00f4\u0323ng b\u0103\u0300ng ti\u1ec1n m\u1eb7t\/ti\u00ea\u0300n g\u01b0\u0309i<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 611, 642, 241<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>c. Xu\u00e2\u0301t quy\u0303 ta\u0323m \u01b0\u0301ng cho ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng trong \u0111\u01a1n vi\u0323<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 141: T\u1ea1m \u1ee9ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>d. Khi NL\u0110 thanh toa\u0301n ca\u0301c khoa\u0309n ta\u0323m \u01b0\u0301ng<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 611, 642, 241<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 141: T\u1ea1m \u1ee9ng<\/p>\n<p><strong>e. Chi thanh toa\u0301n ca\u0301c khoa\u0309n pha\u0309i tra\u0309 nha\u0300 cung c\u00e2\u0301p<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>f. Ha\u0323ch toa\u0301n ca\u0301c khoa\u0309n pha\u0309i tra\u0309 NL\u0110 va\u0300 ca\u0301c khoa\u0309n tri\u0301ch theo l\u01b0\u01a1ng<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 611, 642<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 334, 332<\/p>\n<p><strong>g. Chi l\u01b0\u01a1ng va\u0300 ca\u0301c khoa\u0309n pha\u0309i tra\u0309 NL\u0110 b\u0103\u0300ng ti\u00ea\u0300n m\u0103\u0323t\/ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 334, 332<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>k. N\u1ed9p kh\u00f4i ph\u1ee5c, n\u1ed9p tr\u1ea3 l\u1ea1i s\u1ed1 kinh ph\u00ed \u0111\u00e3 r\u00fat<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 511, 1351<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112: S\u1ed1 kinh ph\u00ed n\u1ed9p kh\u00f4i ph\u1ee5c, n\u1ed9p tr\u1ea3<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 008212, 008222: Ghi \u00e2m<\/p>\n<p><em><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd: <\/strong><\/span><strong>Khi h\u1ea1ch to\u00e1n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng SXKD d\u00f9ng TK 642<\/strong><\/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>3. 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>Khi c\u00f3 nhu c\u1ea7u thanh to\u00e1n tr\u1ef1c ti\u1ebfp t\u1eeb kinh ph\u00ed ng\u00e2n s\u00e1ch, \u0111\u01a1n v\u1ecb th\u01b0\u1eddng th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/p>\n<ol>\n<li>K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n kinh ph\u00ed cho \u0111\u01a1n v\u1ecb, bao g\u1ed3m: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (thanh to\u00e1n), C\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c kh\u00e1c: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n, danh s\u00e1ch nh\u1eadn ti\u1ec1n,&#8230; \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng c\u00f3 danh s\u00e1ch k\u00e8m theo: th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n \u0111\u00e3 th\u1ef1c chi theo m\u1eabu B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng \u0111\u1ec3 kho b\u1ea1c c\u00f3 c\u0103n c\u1ee9 duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/li>\n<li>K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t chi.<\/li>\n<li>Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t chi cho \u0111\u01a1n v\u1ecb, v\u00e0 chi ti\u1ec1n cho \u0111\u01a1n v\u1ecb.<\/li>\n<li>C\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c nh\u1eadn (ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, chuy\u1ec3n kho\u1ea3n kho b\u1ea1c) k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/li>\n<\/ol>\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. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4>4.1. Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h4>\n<h5>4.1.1. L\u1eadp ch\u1ee9ng t\u1eeb d\u1ef1 to\u00e1n<\/h5>\n<p>Sau khi t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c: h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n, b\u1ea3ng k\u00ea, danh s\u00e1ch nh\u1eadn ti\u1ec1n,&#8230; \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi \u0111\u1ec3 in b\u1ea3ng k\u00ea k\u00e8m gi\u1ea5y r\u00fat mang ra Kho b\u1ea1c duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/p>\n<p>C\u00e1c thao t\u00e1c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn <strong>R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n m\u1eb7t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-52803\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68.png\" alt=\"\" width=\"1412\" height=\"647\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68.png 1412w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68-300x137.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68-1024x469.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68-768x352.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-68-100x46.png 100w\" sizes=\"auto, (max-width: 1412px) 100vw, 1412px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>Th\u1ef1c chi<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n m\u1eb7t:<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>T\u00e0i kho\u1ea3n s\u1ed1, Ng\u01b0\u1eddi l\u0129nh ti\u1ec1n, Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>Ngu\u1ed3n<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Kho\u1ea3n<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-52805\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69.png\" alt=\"\" width=\"1412\" height=\"759\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69.png 1412w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69-1024x550.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-69-100x54.png 100w\" sizes=\"auto, (max-width: 1412px) 100vw, 1412px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o<b>.<\/b> Nh\u1ea5n <b>C\u00f3.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-52807\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-70.png\" alt=\"\" width=\"438\" height=\"194\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-70.png 438w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-70-300x133.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-70-50x22.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-70-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-70-100x44.png 100w\" sizes=\"auto, (max-width: 438px) 100vw, 438px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <b>Phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n nh\u1eadp qu\u1ef9,<\/b>\u00a0ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh sinh <strong>TK N\u1ee3 1111<\/strong>, <strong>TK C\u00f3 511\/1351<\/strong>, nghi\u1ec7p v\u1ee5 <strong>Th\u1ef1c chi<\/strong> \u0111\u1ed3ng th\u1eddi sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi ghi <strong>C\u00f3 TK 008212, C\u00f3 TK 008222<\/strong><\/p>\n<p>Tu\u1ef3 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 ch\u1ec9nh s\u1eeda b\u00fat to\u00e1n h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-52809\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71.png\" alt=\"\" width=\"1412\" height=\"759\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71.png 1412w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71-1024x550.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-71-100x54.png 100w\" sizes=\"auto, (max-width: 1412px) 100vw, 1412px\" \/><\/p>\n<h5><strong>4.1.2. L\u1eadp b\u00fat to\u00e1n chi<\/strong><\/h5>\n<p><strong>L\u01b0u \u00fd:<\/strong> Anh\/ch\u1ecb c\u00f3 th\u1ec3 sinh nhanh phi\u1ebfu chi ti\u1ec1n m\u1eb7t t\u1eeb phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n ti\u1ec1n m\u1eb7t v\u1eeba l\u00e0m b\u1eb1ng c\u00e1ch v\u00e0o <strong>Ti\u1ec7n \u00edch\\Th\u00eam m\u1edbi ch\u1ee9ng t\u1eeb t\u1eeb ch\u1ee9ng t\u1eeb hi\u1ec7n th\u1eddi\\Phi\u1ebfu chi<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n m\u1eb7t,<\/strong>\u00a0ch\u1ecdn <b>L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-52811\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72.png\" alt=\"\" width=\"1414\" height=\"644\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72.png 1414w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72-300x137.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72-1024x466.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72-768x350.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72-50x23.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72-60x27.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-72-100x46.png 100w\" sizes=\"auto, (max-width: 1414px) 100vw, 1414px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu chi ti\u1ec1n m\u1eb7t.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>Ng\u01b0\u1eddi nh\u1eadn, \u0110\u1ecba ch\u1ec9, L\u00fd do chi.<\/strong><\/li>\n<li>T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong>,<strong> Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong> (n\u1ebfu c\u00f3), <strong>Di\u1ec5n gi\u1ea3i<\/strong>, <strong>TK N\u1ee3<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>, <strong>Ngu\u1ed3n<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Kho\u1ea3n<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, nghi\u1ec7p v\u1ee5 ch\u1ecdn <strong>Th\u1ef1c chi<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-52813\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73.png\" alt=\"\" width=\"1412\" height=\"759\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73.png 1412w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73-300x161.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73-1024x550.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73-768x413.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73-50x27.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73-60x32.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/10\/R13-73-100x54.png 100w\" sizes=\"auto, (max-width: 1412px) 100vw, 1412px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>In<\/strong> v\u00e0 ch\u1ecdn m\u1eabu c\u1ea7n in \u0111\u1ec3 in n\u1ebfu c\u1ea7n<\/p>\n<p>V\u00ed d\u1ee5: ch\u1ecdn m\u1eabu <a class=\"editor-click\" data-v-38a609ff=\"\"><span class=\"editor-display\" title=\"C41-BB: Phi\u1ebfu chi (2 li\u00ean)\" data-v-38a609ff=\"\">C41-BB: Phi\u1ebfu chi (2 li\u00ean) ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec7n 2 li\u00ean A5 tr\u00ean 1 t\u1edd A4, n\u1ebfu mu\u1ed1n 2 li\u00ean A5 ri\u00eang bi\u1ec7t anh\/ch\u1ecb c\u00f3 th\u1ec3 ch\u1ecdn m\u1eabu <\/span><\/a><a class=\"editor-click\" data-v-38a609ff=\"\"><span class=\"editor-display\" title=\"C41-BB: Phi\u1ebfu chi (2 li\u00ean A5)\" data-v-38a609ff=\"\">C41-BB: Phi\u1ebfu chi (2 li\u00ean A5).<\/span><\/a><\/p>\n<h5>4.1.3. L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c chi<\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn<strong>\u00a0L\u1eadp b\u1ea3ng k\u00ea\\B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c chi.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41977\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3.png\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3.png 1268w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-1024x523.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-768x392.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-100x51.png 100w\" alt=\"\" width=\"1268\" height=\"648\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn<strong>\u00a0Kho\u1ea3ng th\u1eddi gian<\/strong>\u00a0c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea nh\u1eefng ch\u1ee9ng t\u1eeb th\u1ef1c chi.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn b\u1ea3ng r\u00fat ch\u1ee9ng t\u1eeb d\u1ef1 to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c chi, nh\u1eadp <strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41979\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116.png\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116.png 1268w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-300x182.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-1024x623.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-768x467.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-100x61.png 100w\" alt=\"\" width=\"1268\" height=\"771\" \/><\/p>\n<h4>4.2. Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi b\u1eb1ng ti\u1ec1n g\u1eedi<\/h4>\n<h5>4.2.1. L\u1eadp ch\u1ee9ng t\u1eeb d\u1ef1 to\u00e1n<\/h5>\n<p>Sau khi t\u1eadp h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c: h\u1ee3p \u0111\u1ed3ng, ho\u00e1 \u0111\u01a1n, b\u1ea3ng k\u00ea, danh s\u00e1ch nh\u1eadn ti\u1ec1n,&#8230; \u0111\u01a1n v\u1ecb r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi \u0111\u1ec3 in b\u1ea3ng k\u00ea k\u00e8m gi\u1ea5y r\u00fat mang ra Kho b\u1ea1c duy\u1ec7t chi t\u1eebng kho\u1ea3n.<\/p>\n<p>C\u00e1c thao t\u00e1c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn <strong>R\u00fat d\u1ef1 to\u00e1n\\R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/10\/R13-68.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>Th\u1ef1c chi<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>T\u00e0i kho\u1ea3n chi, \u0110\u01a1n v\u1ecb nh\u1eadn, T\u00e0i kho\u1ea3n nh\u1eadn, Di\u1ec5n gi\u1ea3i.<\/strong><\/li>\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>Ngu\u1ed3n<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Kho\u1ea3n<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41943\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106.png\" alt=\"\" width=\"1268\" height=\"771\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106.png 1268w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106-300x182.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106-1024x623.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106-768x467.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-106-100x61.png 100w\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>. H\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb m\u00e0n h\u00ecnh th\u00f4ng b\u00e1o<b>.<\/b> Nh\u1ea5n <b>C\u00f3.<\/b><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/10\/R13-70.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Anh\/ch\u1ecb ki\u1ec3m tra c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/strong>, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh sinh <strong>TK N\u1ee3 1121<\/strong>, <strong>TK C\u00f3 511\/1351<\/strong>, nghi\u1ec7p v\u1ee5 <strong>Th\u1ef1c chi<\/strong> \u0111\u1ed3ng th\u1eddi sinh b\u00fat to\u00e1n h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi ghi <strong>C\u00f3 TK 008212, C\u00f3 TK 008222<\/strong><\/p>\n<p>Tu\u1ef3 v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 ch\u1ec9nh s\u1eeda b\u00fat to\u00e1n h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41945\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107.png\" alt=\"\" width=\"1270\" height=\"773\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107.png 1270w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107-300x183.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107-1024x623.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107-768x467.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107-60x37.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-107-100x61.png 100w\" sizes=\"auto, (max-width: 1270px) 100vw, 1270px\" \/><\/p>\n<h5><strong>4.2.2. L\u1eadp b\u00fat to\u00e1n chi<\/strong><\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o nghi\u1ec7p v\u1ee5 <strong>Ti\u1ec1n g\u1eedi<\/strong>, ch\u1ecdn <strong>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-89.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu chi ti\u1ec1n g\u1eedi.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>T\u00e0i kho\u1ea3n chi, \u0110\u01a1n v\u1ecb nh\u1eadn, T\u00e0i kho\u1ea3n nh\u1eadn.<\/strong><\/li>\n<li>T\u1ea1i tab <strong>H\u1ea1ch to\u00e1n:<\/strong><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb: <strong>S\u1ed1 ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong>,<strong> Ng\u00e0y ch\u1ee9ng t\u1eeb g\u1ed1c<\/strong> (n\u1ebfu c\u00f3), <strong>Di\u1ec5n gi\u1ea3i<\/strong>, <strong>TK N\u1ee3<\/strong>, <strong>S\u1ed1 ti\u1ec1n<\/strong>, <strong>Ngu\u1ed3n<\/strong>, <strong>Ch\u01b0\u01a1ng<\/strong>, <strong>Kho\u1ea3n<\/strong>, <strong>Ti\u1ec3u m\u1ee5c<\/strong>, nghi\u1ec7p v\u1ee5 ch\u1ecdn <strong>Th\u1ef1c chi<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-101.png\" \/><\/p>\n<h5>4.2.3. L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c chi<\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn<strong>\u00a0L\u1eadp b\u1ea3ng k\u00ea\\B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c chi.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41977\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3.png\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3.png 1268w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-1024x523.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-768x392.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-3-100x51.png 100w\" alt=\"\" width=\"1268\" height=\"648\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn<strong>\u00a0Kho\u1ea3ng th\u1eddi gian<\/strong>\u00a0c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea nh\u1eefng ch\u1ee9ng t\u1eeb th\u1ef1c chi.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00edch ch\u1ecdn b\u1ea3ng r\u00fat ch\u1ee9ng t\u1eeb d\u1ef1 to\u00e1n c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n th\u1ef1c chi, nh\u1eadp <strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41979\" src=\"https:\/\/helpihos.misa.vn\/ke-toan\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116.png\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116.png 1268w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-300x182.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-1024x623.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-768x467.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-50x30.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-60x36.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-116-100x61.png 100w\" alt=\"\" width=\"1268\" height=\"771\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[163],"ht-kb-tag":[],"class_list":["post-8973","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/8973","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=8973"}],"version-history":[{"count":9,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/8973\/revisions"}],"predecessor-version":[{"id":76521,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/8973\/revisions\/76521"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=8973"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=8973"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=8973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}