{"id":9139,"date":"2020-09-18T08:08:11","date_gmt":"2020-09-18T08:08:11","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=9139"},"modified":"2026-04-21T15:56:08","modified_gmt":"2026-04-21T08:56:08","slug":"quy-trinh-rut-du-toan-tam-ung-chua-cap-bang-tien-mat-tien-gui","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/quy-trinh-rut-du-toan-tam-ung-chua-cap-bang-tien-mat-tien-gui\/","title":{"rendered":"Quy tr\u00ecnh r\u00fat d\u1ef1 to\u00e1n t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi"},"content":{"rendered":"<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/b3yapCk-KDI?si=hs30g9TWwCBMdf_n\" 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><\/em><\/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 h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m t\u1eebng b\u01b0\u1edbc r\u00fat, chi, thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC.<\/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 t\u1ea1m \u1ee9ng kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi<br \/>\n<\/strong><\/p>\n<p>N\u1ee3 TK 111, 112<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p><strong>b. Chi thanh to\u00e1n c\u00e1c kho\u1ea3n chi ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n m\u1eb7t\/ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p>N\u1ee3 TK 611, 642, 241<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>c. Chi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/strong><\/p>\n<p>N\u1ee3 TK 331: Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>d. Chi l\u01b0\u01a1ng va\u0300 ca\u0301c khoa\u0309n pha\u0309i tra\u0309 b\u0103\u0300ng ti\u00ea\u0300n m\u0103\u0323t\/ti\u1ec1n g\u1eedi<\/strong><\/p>\n<p>N\u1ee3 TK 332, 334<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>e. Chi mua NVL, CCDC<\/strong><\/p>\n<p>Xem chi ti\u1ebft nghi\u1ec7p v\u1ee5 <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/ke-toan-vat-tu-hang-hoa\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>f. Chi mua TSC\u0110<\/strong><\/p>\n<p>Xem chi ti\u1ebft nghi\u1ec7p v\u1ee5<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/mua-sam-tscd\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>g. \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (Ngu\u1ed3n kinh ph\u00ed kh\u00f4ng giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p><strong>h<\/strong>.\u00a0<strong>Khi nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c<\/strong><\/p>\n<p>N\u1ee3 TK 00821, 00822: S\u1ed1 d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c giao<\/p>\n<p>N\u1ee3 TK 0092: S\u1ed1 d\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c giao<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p>N\u1ee3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351) (Ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7)<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p><strong>i. Ghi nh\u1eadn s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat \u0111\u1ec3 s\u1eed d\u1ee5ng:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008211, 008221, 00921<\/p>\n<p><strong>k. Thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/strong><\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008211, 008221, 00921) &#8211; Ghi \u00e2m<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008212, 008222, 00922) &#8211; Ghi d\u01b0\u01a1ng<\/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 t\u1ea1m \u1ee9ng ti\u1ec1n t\u1eeb kinh ph\u00ed ng\u00e2n s\u00e1ch, th\u01b0\u1eddng theo tr\u00ecnh t\u1ef1 sau:<\/p>\n<p>1. K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c t\u1ea1m \u1ee9ng d\u1ef1 to\u00e1n cho \u0111\u01a1n v\u1ecb bao g\u1ed3m:<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (t\u1ea1m \u1ee9ng).<\/li>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n: Gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n (t\u1ea1m \u1ee9ng), B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng nh\u01b0ng gi\u1ea5y r\u00fat kh\u00f4ng th\u1ec3 hi\u1ec7n h\u1ebft n\u1ed9i dung t\u1ea1m \u1ee9ng.<\/li>\n<\/ul>\n<p>2. K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t t\u1ea1m \u1ee9ng.<\/p>\n<p>3. Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb, v\u00e0 thanh to\u00e1n s\u1ed1 r\u00fat t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb.<\/p>\n<p>4. 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) \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 s\u00e1ch.<\/p>\n<p>Sau khi c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 to\u00e1n \u0111\u1ea7u n\u0103m th\u00ec k\u1ebf to\u00e1n l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi kho b\u1ea1c (n\u1ebfu c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p d\u1ef1 to\u00e1n th\u00ec c\u0169ng ch\u01b0a \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng)<\/p>\n<p>5. K\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kho b\u1ea1c thanh to\u00e1n t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb g\u1ed3m:<\/p>\n<ul>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng ti\u1ec1n m\u1eb7t: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng, k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea&#8230;).<\/li>\n<li>N\u1ebfu l\u00e0 t\u1ea1m \u1ee9ng b\u1eb1ng chuy\u1ec3n kho\u1ea3n: B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n\/t\u1ea1m \u1ee9ng, c\u00e1c ch\u1ee9ng t\u1eeb , k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c c\u1ee7a nghi\u1ec7p v\u1ee5 ph\u00e1t sinh (h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea,&#8230;).<\/li>\n<\/ul>\n<p>6. K\u1ebf to\u00e1n chuy\u1ec3n h\u1ed3 s\u01a1 cho kho b\u1ea1c ki\u1ec3m so\u00e1t chi v\u00e0 duy\u1ec7t thanh to\u00e1n t\u1ea1m \u1ee9ng.<\/p>\n<p>7. Kho b\u1ea1c ki\u1ec3m so\u00e1t v\u00e0 duy\u1ec7t thanh to\u00e1n t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb, kho\u1ea3n chi chuy\u1ec3n tr\u1ea1ng th\u00e1i t\u1eeb t\u1ea1m \u1ee9ng sang th\u1ef1c chi<\/p>\n<p>8. Khi d\u1ef1 to\u00e1n n\u0103m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. K\u1ebf to\u00e1n ghi s\u1ed5 b\u00fat to\u00e1n chuy\u1ec3n t\u1eeb t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n sang t\u1ea1m \u1ee9ng \u0111\u00e3 c\u1ea5p d\u1ef1 to\u00e1n.<\/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>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>B\u01b0\u1edbc 1: L\u1eadp ch\u1ee9ng t\u1eeb r\u00fat d\u1ef1 to\u00e1n<\/h4>\n<p>1. 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\/04\/Kho-bac-53-2.png\" \/><\/p>\n<p>2. T\u00edch ch\u1ecdn<strong> T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/strong>.<\/p>\n<p>3. 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: <b>T\u00e0i kho\u1ea3n chi, \u0110\u01a1n v\u1ecb nh\u1eadn, T\u00e0i kho\u1ea3n nh\u1eadn, Di\u1ec5n gi\u1ea3i.<\/b><\/li>\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>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-51837\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-24-1-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/>4. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>5. Nh\u1ea5n<strong> C\u00f3<\/strong>\u00a0tr\u00ean th\u00f4ng b\u00e1o.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-55.png\" \/><\/p>\n<p>6. Ki\u1ec3m tra l\u1ea1i 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> \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ee9ng t\u1eeb <strong>R\u00fat d\u1ef1 to\u00e1n ti\u1ec1n g\u1eedi<\/strong> sang. V\u1edbi<strong> Nghi\u1ec7p v\u1ee5<\/strong> l\u00e0 <strong>T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/strong> ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51823\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-25-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/strong><\/p>\n<p>7. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p>8. \u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n chi t\u1eeb kinh ph\u00ed t\u1ea1m \u1ee9ng \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb, v\u00e0o nghi\u1ec7p v\u1ee5 <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ghi: <strong>N\u1ee3 TK 135\\C\u00f3 TK 511.<\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51841\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-31-1-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/strong><\/p>\n<h4><strong>B\u01b0\u1edbc 2: Chi t\u1eeb d\u1ef1 to\u00e1n r\u00fat t\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p<\/strong><\/h4>\n<p>T\u00f9y thu\u1ed9c v\u00e0o nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf \u0111\u1ec3 v\u00e0o ph\u00e2n h\u1ec7 t\u01b0\u01a1ng \u1ee9ng h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5.<\/p>\n<p>1. 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>2. Khai b\u00e1o th\u00f4ng tin tr\u00ean phi\u1ebfu chi.<\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chung: <strong>T\u00e0i kho\u1ea3n chi, N\u1ed9i dung thanh to\u00e1n, \u0110\u01a1n v\u1ecb nh\u1eadn, T\u00e0i kho\u1ea3n nh\u1eadn.<\/strong><\/li>\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>T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51825\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-26-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/strong><\/p>\n<h4><strong>B\u01b0\u1edbc 3: Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c<\/strong><\/h4>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c NSNN t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n (trong th\u1eddi gian ch\u01b0a k\u1ecbp giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c), s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 008 (m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o TK trong b\u1ea3ng). Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p>1. L\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadn d\u1ef1 to\u00e1n \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 d\u1ef1 to\u00e1n ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c giao, xem chi ti\u1ebft <a href=\"\/ke-toan\/knowledge-base\/nhan-du-toan\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2025\/04\/Kho-bac-11.png\" \/><\/strong><\/p>\n<p>2. Ghi nh\u1eadn s\u1ed1 t\u1ea1m c\u1ea5p d\u1ef1 to\u00e1n \u0111\u01a1n v\u1ecb \u0111\u00e3 r\u00fat \u0111\u1ec3 s\u1eed d\u1ee5ng C\u00f3 008211 (T\u1ea1m \u1ee9ng kinh ph\u00ed th\u01b0\u1eddng xuy\u00ean), 008221 (T\u1ea1m \u1ee9ng kinh ph\u00ed kh\u00f4ng th\u01b0\u1eddng xuy\u00ean).<\/p>\n<p>&#8211; V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<p>&#8211; Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/p>\n<ul>\n<li>Nh\u1eadp <strong>Di\u1ec5n gi\u1ea3i: <\/strong>t\u00f3m t\u1eaft n\u1ed9i dung ch\u1ee9ng t\u1eeb.<\/li>\n<li>Nh\u1eadp <strong>TK C\u00f3 008211\/008221<\/strong>, S\u1ed1 ti\u1ec1n, MLNS, Nghi\u1ec7p v\u1ee5 l\u00e0 <strong>T\u1ea1m \u1ee9ng ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n.<\/strong><\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51827\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-27-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/strong><\/p>\n<p>&#8211; Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<h4><strong>B\u01b0\u1edbc 4: L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n<\/strong><\/h4>\n<p>1. V\u00e0o ph\u00e2n h\u1ec7 <strong>Kho b\u1ea1c<\/strong>, ch\u1ecdn <strong>L\u1eadp b\u1ea3ng k\u00ea\\L\u1eadp b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n ch\u01b0a c\u1ea5p d\u1ef1 to\u00e1n.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-41939\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1.png\" alt=\"\" width=\"1268\" height=\"648\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1.png 1268w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1-300x153.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1-1024x523.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1-768x392.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Kho-bac-81-1-100x51.png 100w\" sizes=\"auto, (max-width: 1268px) 100vw, 1268px\" \/><\/p>\n<p>2. Ch\u1ecdn <strong>Kho\u1ea3ng th\u1eddi gian<\/strong> c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea nh\u1eefng ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng.<\/p>\n<p>3. Nh\u1eadp n\u1ed9i dung <strong>Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n<p>4. T\u00edch ch\u1ecdn nh\u1eefng ch\u1ee9ng t\u1eeb chi t\u1ea1m \u1ee9ng c\u1ea7n l\u1eadp b\u1ea3ng k\u00ea.<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51829\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-28-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/strong><\/p>\n<p>6. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<h4><strong>B\u01b0\u1edbc 5: Thanh to\u00e1n t\u1ea1m \u1ee9ng<\/strong><\/h4>\n<p>Sau khi \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n:<\/p>\n<p>1. Va\u0300o nghi\u1ec7p v\u1ee5 <strong>Kho b\u1ea1c\\L\u1eadp b\u1ea3ng k\u00ea\\Danh s\u00e1ch b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/strong><\/p>\n<p>2. K\u00edch \u0111\u00fap chu\u1ed9t v\u00e0o b\u1ea3ng k\u00ea \u0111\u00e3 \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/p>\n<p>3. Ch\u1ecdn tab <strong>Thanh to\u00e1n<\/strong>.<\/p>\n<ul>\n<li>T\u00edch ch\u1ecdn c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c kho b\u1ea1c ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/li>\n<li>Nh\u1ea5n<strong> Thanh to\u00e1n<\/strong> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/li>\n<\/ul>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51831\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-29-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/><\/strong><\/p>\n<p>4. H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb \u0111\u1ed3ng th\u1eddi t\u1ea1i tab <strong>H\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/strong><\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-51833\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30.png\" alt=\"\" width=\"1351\" height=\"754\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30.png 1351w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30-300x167.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30-1024x571.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30-768x429.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/09\/R12-30-100x56.png 100w\" sizes=\"auto, (max-width: 1351px) 100vw, 1351px\" \/> <br \/>\n<\/strong><\/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":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[163],"ht-kb-tag":[388,387,389,390,386],"class_list":["post-9139","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy-trinh-hach-toan-nghiep-vu-khac","ht_kb_tag-chi-luong-chua-cap-du-toan","ht_kb_tag-chi-tien-chua-cap-du-toan","ht_kb_tag-kinh-phi-chua-cap-du-toan","ht_kb_tag-kp-chua-cap-du-toan","ht_kb_tag-rut-kinh-phi-chua-cap-du-toan"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9139","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=9139"}],"version-history":[{"count":8,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9139\/revisions"}],"predecessor-version":[{"id":75787,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/9139\/revisions\/75787"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=9139"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=9139"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=9139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}