T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5, nh\u01b0ng c\u1ea7n theo d\u00f5i \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u00f2i n\u1ee3. C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i tuy \u0111\u00e3 xo\u00e1 s\u1ed5 trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u01b0ng kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 xo\u00e1 b\u1ecf kho\u1ea3n n\u1ee3 \u0111\u00f3, tu\u1ef3 theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh m\u00e0 theo d\u00f5i \u0111\u1ec3 truy thu sau n\u00e0y n\u1ebfu t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a ng\u01b0\u1eddi m\u1eafc n\u1ee3 c\u00f3 thay \u0111\u1ed5i.<\/p>\n\n\n\n
K\u1ebeT C\u1ea4U V\u00c0 N\u1ed8I DUNG PH\u1ea2N \u00c1NH C\u1ee6A T\u00c0I KHO\u1ea2N 004 – N\u1ee2 KH\u00d3 \u0110\u00d2I \u0110\u00c3 X\u1eec L\u00dd<\/p>\n\n\n\n
B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n S\u1ed1 n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5 trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u0111\u1ec3 ti\u1ebfp t\u1ee5c theo d\u00f5i ngo\u00e0i B\u1ea3ng.<\/p>\n\n\n\n B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n – S\u1ed1 \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i;<\/p>\n\n\n\n – S\u1ed1 n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, kh\u00f4ng ph\u1ea3i theo d\u00f5i ngo\u00e0i B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n\n\n\n S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n S\u1ed1 c\u00f2n ph\u1ea3i thu v\u1ec1 n\u1ee3 kh\u00f3 \u0111\u00f2i c\u1ea7n ti\u1ebfp t\u1ee5c theo d\u00f5i.<\/p>\n\n\n\n Khi x\u00f3a kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, ghi N\u1ee3 TK 004 \u201cN\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd\u201d.<\/p>\n\n\n\n Khi thu \u0111\u01b0\u1ee3c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5 nay \u0111\u00f2i \u0111\u01b0\u1ee3c th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c c\u1ee7a HTX (nghi\u1ec7p v\u1ee5 trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh), \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 004 \u201cN\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd”.<\/p>\n\n\n\n Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn kh\u00f4ng th\u1ec3 \u0111\u00f2i \u0111\u01b0\u1ee3c n\u1eefa th\u00ec tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi C\u00f3 TK 004.<\/p>\n\n\n\n K\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i theo d\u00f5i cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 v\u00e0 t\u1eebng kho\u1ea3n n\u1ee3.<\/p>\n","protected":false},"excerpt":{"rendered":" T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 s\u1ed5, nh\u01b0ng c\u1ea7n theo d\u00f5i \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u00f2i n\u1ee3. C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i tuy \u0111\u00e3 xo\u00e1 s\u1ed5 trong B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh nh\u01b0ng kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 xo\u00e1 b\u1ecf kho\u1ea3n n\u1ee3 \u0111\u00f3, tu\u1ef3 theo ch\u00ednh s\u00e1ch … <\/p>\n","protected":false},"author":156,"featured_media":265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1397","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1397"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1397\/revisions"}],"predecessor-version":[{"id":1398,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1397\/revisions\/1398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/265"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}