{"id":13343,"date":"2024-09-01T21:58:39","date_gmt":"2024-09-01T14:58:39","guid":{"rendered":"https:\/\/arito.vn\/?p=13343"},"modified":"2024-10-09T22:36:31","modified_gmt":"2024-10-09T15:36:31","slug":"ke-toan-hanh-chinh-su-nghiep","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/ke-toan-hanh-chinh-su-nghiep\/","title":{"rendered":"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p: Kh\u00e1i ni\u1ec7m, nghi\u1ec7p v\u1ee5 v\u00e0 vai tr\u00f2"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/en\/ke-toan-hanh-chinh-su-nghiep\/\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/a><\/strong> l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb nh\u00e0 n\u01b0\u1edbc nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, \u1ee7y ban, v\u00e0 c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh kh\u00e1c. V\u1edbi vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu, k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh t\u00e0i ch\u00ednh, qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch hi\u1ec7u qu\u1ea3, v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c <strong><a href=\"https:\/\/arito.vn\/en\/nghiep-vu-ke-toan-co-ban-ma-bat-ky-ke-toan-nao-cung-can-biet\/\">nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/a><\/strong> m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. Th\u00f4ng qua vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh, h\u1ecd g\u00f3p ph\u1ea7n duy tr\u00ec s\u1ef1 \u1ed5n \u0111\u1ecbnh v\u00e0 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f9ng <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito Solutions<\/a><\/strong> t\u00ecm hi\u1ec3u ngay trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y!<\/span><\/p>\n<h2><b>1. K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf, t\u00e0i ch\u00ednh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p nh\u01b0 \u1ee7y ban, tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n,\u2026 H\u1ecd ch\u1ecbu tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, \u0111\u1ea3m b\u1ea3o vi\u1ec7c chi ti\u00eau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u1eb1m qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ch\u1ee7 \u0111\u1ed9ng. D\u1ef1a tr\u00ean b\u00e1o c\u00e1o d\u1ef1 to\u00e1n, Nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u1ea5p kinh ph\u00ed ph\u00f9 h\u1ee3p cho t\u1eebng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-13345\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-01-at-21.55.57.png\" alt=\"k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 g\u00ec\" width=\"1516\" height=\"852\" \/><\/p>\n<h2><b>2. C\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1c k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vai tr\u00f2 qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng kinh ph\u00ed, qu\u1ea3n l\u00fd v\u1eadt t\u01b0 t\u00e0i s\u1ea3n c\u00f4ng, v\u00e0 ch\u1ea5p h\u00e0nh d\u1ef1 to\u00e1n thu, chi theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f2n \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, g\u00f3p ph\u1ea7n quan tr\u1ecdng v\u00e0o vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n m\u1ed9t c\u00e1ch ti\u1ebft ki\u1ec7m v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o m\u1ecdi th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh lu\u00e2n chuy\u1ec3n v\u00e0 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, v\u1eadt t\u01b0, ti\u1ec1n v\u1ed1n, qu\u00e1 tr\u00ecnh h\u00ecnh th\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed, c\u0169ng nh\u01b0 t\u00ecnh h\u00ecnh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m so\u00e1t v\u00e0 theo d\u00f5i<\/b><span style=\"font-weight: 400;\">: Gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu chi, tri\u1ec3n khai c\u00e1c ch\u1ec9 ti\u00eau kinh t\u1ebf t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. \u0110\u1ed3ng th\u1eddi, ki\u1ec3m tra t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u1eadt t\u01b0 t\u00e0i s\u1ea3n t\u1ea1i \u0111\u01a1n v\u1ecb, \u0111\u1ea3m b\u1ea3o ch\u1ea5p h\u00e0nh \u0111\u00fang k\u1ef7 lu\u1eadt thu n\u1ed9p ng\u00e2n s\u00e1ch, thanh to\u00e1n, v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n ph\u1ed1i ngu\u1ed3n kinh ph\u00ed<\/b><span style=\"font-weight: 400;\">: Theo d\u00f5i vi\u1ec7c ph\u00e2n ph\u1ed1i ngu\u1ed3n kinh ph\u00ed cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi c\u00f3 d\u1ef1 to\u00e1n, v\u00e0 ki\u1ec3m so\u00e1t t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu, chi v\u00e0 quy\u1ebft to\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: \u0110\u1ecbnh k\u1ef3 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i ch\u00ednh theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cung c\u1ea5p th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o vi\u1ec7c cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch d\u1ef1 to\u00e1n, \u0111\u1ecbnh m\u1ee9c chi ti\u00eau, c\u0169ng nh\u01b0 ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng c\u00e1c ngu\u1ed3n kinh ph\u00ed t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng nhi\u1ec7m v\u1ee5 n\u00e0y gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hi\u1ec7u qu\u1ea3, minh b\u1ea1ch, v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><b>3. Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng v\u00e0 \u0111a d\u1ea1ng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, v\u1edbi c\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ea5p h\u00e0nh \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n<\/b><span style=\"font-weight: 400;\">: Tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t c\u00e1c quy \u0111\u1ecbnh, ti\u00eau chu\u1ea9n \u0111\u1ecbnh m\u1ee9c v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: \u0110\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, kinh t\u1ebf; t\u0103ng c\u01b0\u1eddng ki\u1ec3m so\u00e1t v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng, chi qu\u1ef9 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc; n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u1ea1i \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ea3m b\u1ea3o s\u1ef1 th\u1ed1ng nh\u1ea5t v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p v\u00e0 n\u1ed9i dung k\u1ebf to\u00e1n<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong m\u1ecdi ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 k\u1ebf to\u00e1n khoa h\u1ecdc<\/b><span style=\"font-weight: 400;\">: L\u1eadp v\u00e0 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch khoa h\u1ecdc v\u00e0 \u0111\u1ea7y \u0111\u1ee7, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c tra c\u1ee9u, ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh khi c\u1ea7n thi\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3<\/b><span style=\"font-weight: 400;\">: \u0110\u1ea3m b\u1ea3o l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3 v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch theo quy \u0111\u1ecbnh, ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tham gia l\u1eadp v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch<\/b><span style=\"font-weight: 400;\">: \u0110\u00f3ng g\u00f3p v\u00e0o qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb, \u0111\u1ea3m b\u1ea3o ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n v\u00e0 ng\u0103n ch\u1eb7n sai s\u00f3t, gian l\u1eadn ho\u1eb7c l\u00e3ng ph\u00ed trong vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c c\u00f4ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u00e0 ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n, m\u00e0 c\u00f2n \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c v\u00e0o vi\u1ec7c n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, v\u00e0 h\u1ed7 tr\u1ee3 l\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb trong vi\u1ec7c \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13344\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-01-at-21.53.52.png\" alt=\"K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p\" width=\"1518\" height=\"856\" \/><\/p>\n<h2><b>4. N\u1ed9i dung c\u1ee7a k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p bao g\u1ed3m c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n ti\u1ec1n v\u00e0 v\u1eadt t\u01b0<\/b><span style=\"font-weight: 400;\">: Ghi nh\u1eadn t\u00ecnh h\u00ecnh giao nh\u1eadn d\u1ef1 to\u00e1n, thu, chi Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc; theo d\u00f5i s\u1ef1 t\u0103ng, gi\u1ea3m c\u1ee7a v\u1eadt t\u01b0 v\u00e0 c\u00e1ch x\u1eed l\u00fd ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 nh\u1eadn trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn <strong><a href=\"https:\/\/arito.vn\/en\/tai-san-co-dinh-la-gi\/\">t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/strong> nh\u01b0: mua s\u1eafm, xin c\u1ea5p, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,\u2026 \u0110\u1eb7c bi\u1ec7t, ph\u00e2n bi\u1ec7t s\u1ef1 kh\u00e1c nhau gi\u1eefa t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c doanh nghi\u1ec7p, c\u1ee5 th\u1ec3:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo th\u00e1ng (1 l\u1ea7n\/th\u00e1ng v\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m (1 l\u1ea7n\/n\u0103m v\u00e0o cu\u1ed1i m\u1ed7i n\u0103m).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu, ph\u00e2n bi\u1ec7t gi\u1eefa \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu (s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 511) v\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh (c\u00e1c kho\u1ea3n ph\u1ea3i thu s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 311). Trong khi \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 131 cho c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00ednh to\u00e1n, chi tr\u1ea3 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng nh\u01b0 BHXH, BHYT, KPC\u0110, BHTN trong c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0: nh\u00e0 cung c\u1ea5p, h\u1ecdc sinh sinh vi\u00ean, v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn d\u1ef1 to\u00e1n do Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p, l\u00e0m t\u0103ng c\u00e1c ngu\u1ed3n kinh ph\u00ed nh\u01b0: kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, kinh ph\u00ed d\u1ef1 \u00e1n,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n kinh ph\u00ed kinh doanh<\/b><span style=\"font-weight: 400;\">: X\u00e1c \u0111\u1ecbnh ngu\u1ed3n kinh ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, c\u00e1ch s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed \u0111\u00f3, v\u00e0 h\u1ea1ch to\u00e1n s\u1ef1 kh\u00e1c bi\u1ec7t so v\u1edbi h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n kinh doanh trong c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi<\/b><span style=\"font-weight: 400;\">: X\u00e1c \u0111\u1ecbnh s\u1ef1 kh\u00e1c nhau gi\u1eefa chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, chi d\u1ef1 \u00e1n hay theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; \u0111\u1ed3ng th\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng h\u1ee3p l\u00fd c\u00e1c ngu\u1ed3n kinh ph\u00ed n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n doanh thu<\/b><span style=\"font-weight: 400;\">: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n chi ph\u00ed<\/b><span style=\"font-weight: 400;\">: Ghi nh\u1eadn c\u00e1c chi ph\u00ed cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0: l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, nguy\u00ean v\u1eadt li\u1ec7u s\u1ea3n xu\u1ea5t, chi ph\u00ed ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t, chi ph\u00ed hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/b><span style=\"font-weight: 400;\">: X\u1eed l\u00fd c\u00e1c lo\u1ea1i d\u1ef1 to\u00e1n, ngu\u1ed3n kinh ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: Li\u1ec7t k\u00ea c\u00e1c s\u1ed5 s\u00e1ch c\u1ea7n in ra v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m, m\u1ee5c \u0111\u00edch c\u1ee7a t\u1eebng lo\u1ea1i s\u1ed5; l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n thi\u1ebft \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<h2><b>5. Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u00e2n vi\u00ean k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n qu\u1ea3n l\u00fd c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n ti\u1ec1n v\u00e0 v\u1eadt t\u01b0<\/b><span style=\"font-weight: 400;\">: Ghi nh\u1eadn t\u00ecnh h\u00ecnh giao nh\u1eadn d\u1ef1 to\u00e1n, thu, chi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc; theo d\u00f5i s\u1ef1 t\u0103ng, gi\u1ea3m v\u1eadt t\u01b0 v\u00e0 c\u00e1ch x\u1eed l\u00fd ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 nh\u1eadn trong k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 mua s\u1eafm, xin c\u1ea5p, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v.v. \u0110\u1eb7c bi\u1ec7t, ph\u00e2n bi\u1ec7t gi\u1eefa vi\u1ec7c t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p v\u00e0 t\u00ednh kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong c\u00e1c doanh nghi\u1ec7p:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> trong doanh nghi\u1ec7p t\u00ednh theo th\u00e1ng (1 l\u1ea7n\/th\u00e1ng v\u00e0o cu\u1ed1i m\u1ed7i th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p t\u00ednh theo n\u0103m (1 l\u1ea7n\/n\u0103m v\u00e0o cu\u1ed1i m\u1ed7i n\u0103m).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n thu v\u00e0 ph\u00e2n bi\u1ec7t gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu (s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 511) v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh (s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 311), kh\u00e1c bi\u1ec7t v\u1edbi c\u00e1ch doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 131 cho c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 t\u00ednh to\u00e1n, chi tr\u1ea3 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng nh\u01b0 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110), B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) trong c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/b><span style=\"font-weight: 400;\">: Ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 nh\u00e0 cung c\u1ea5p, h\u1ecdc sinh, sinh vi\u00ean v\u00e0 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c ngu\u1ed3n kinh ph\u00ed<\/b><span style=\"font-weight: 400;\">: H\u1ea1ch to\u00e1n c\u00e1c b\u00fat to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn d\u1ef1 to\u00e1n t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, l\u00e0m t\u0103ng c\u00e1c ngu\u1ed3n kinh ph\u00ed nh\u01b0 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, kinh ph\u00ed d\u1ef1 \u00e1n, v.v.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n ngu\u1ed3n kinh ph\u00ed kinh doanh<\/b><span style=\"font-weight: 400;\">: \u0110\u00e1nh gi\u00e1 ngu\u1ed3n kinh ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ebfn t\u1eeb \u0111\u00e2u v\u00e0 c\u00e1ch s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed n\u00e0y sao cho h\u1ee3p l\u00fd. H\u1ea1ch to\u00e1n ngu\u1ed3n kinh ph\u00ed kinh doanh trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 nh\u1eefng kh\u00e1c bi\u1ec7t so v\u1edbi vi\u1ec7c h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n kinh doanh trong c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n chi<\/b><span style=\"font-weight: 400;\">: Ph\u00e2n bi\u1ec7t vi\u1ec7c chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, chi d\u1ef1 \u00e1n hay theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; \u0111\u1ed3ng th\u1eddi l\u1eadp k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng h\u1ee3p l\u00fd c\u00e1c ngu\u1ed3n kinh ph\u00ed chi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n doanh thu<\/b><span style=\"font-weight: 400;\">: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n chi ph\u00ed<\/b><span style=\"font-weight: 400;\">: Ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, nh\u1eadp nguy\u00ean v\u1eadt li\u1ec7u, ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t, t\u00ednh hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, v.v.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/b><span style=\"font-weight: 400;\">: X\u1eed l\u00fd c\u00e1c lo\u1ea1i d\u1ef1 to\u00e1n, ngu\u1ed3n kinh ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>K\u1ebf to\u00e1n s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span style=\"font-weight: 400;\">: Li\u1ec7t k\u00ea c\u00e1c s\u1ed5 s\u00e1ch c\u1ea7n in v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m v\u00e0 l\u1eadp c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin cho c\u00e1c b\u00ean li\u00ean quan c\u1ea3 trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-13346\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-01-at-21.57.11.png\" alt=\"C\u00e1c \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 107\" width=\"1516\" height=\"850\" \/><\/p>\n<h2><b>6. C\u00e1c \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p theo Th\u00f4ng t\u01b0 107<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n trong \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p:<\/span><\/p>\n<h3><b>6.1. R\u00fat ti\u1ec1n g\u1eedi Kho b\u1ea1c, ng\u00e2n h\u00e0ng v\u1ec1 qu\u1ef9 ti\u1ec1n c\u1ee7a \u0111\u01a1n v\u1ecb<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi kho b\u1ea1c, ng\u00e2n h\u00e0ng<\/b><\/li>\n<\/ul>\n<h3><b>6.2. R\u00fat t\u1ea1m \u1ee9ng d\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ti\u00eau cho \u0111\u01a1n v\u1ecb<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi khi r\u00fat t\u1ea1m \u1ee9ng d\u1ef1 to\u00e1n<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 337 \u2013 T\u1ea1m thu (3371)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ghi:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 008 \u2013 D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (008211, 008221)<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi tr\u1ef1c ti\u1ebfp t\u1eeb qu\u1ef9 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u01a1n v\u1ecb \u0111\u00e3 t\u1ea1m \u1ee9ng, l\u00e0 ti\u1ec1n m\u1eb7t thu\u1ed9c ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 611 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3371)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 511 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng do ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xu\u1ea5t ti\u1ec1n m\u1eb7t t\u1ea1m \u1ee9ng cho lao \u0111\u1ed9ng \u1edf \u0111\u01a1n v\u1ecb<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 141 \u2013 T\u1ea1m \u1ee9ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng thanh to\u00e1n t\u1ea1m \u1ee9ng:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 611 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 141 \u2013 T\u1ea1m \u1ee9ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3371)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 511 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng do ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 c\u00e1c TK 331, 332, 334\u2026<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3371)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 511 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng do ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee8ng tr\u01b0\u1edbc c\u00e1c kho\u1ea3n cho nh\u00e0 cung c\u1ea5p<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 cung c\u1ea5p:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 611 \u2013 Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3371)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 511 \u2013 Thu ho\u1ea1t \u0111\u1ed9ng do ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m th\u1ee7 t\u1ee5c thanh to\u00e1n t\u1ea1m \u1ee9ng v\u1edbi ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 008 \u2013 D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (008211, 008221) (ghi \u00e2m)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>C\u00f3 TK 008 \u2013 D\u1ef1 to\u00e1n chi ho\u1ea1t \u0111\u1ed9ng (008212, 008222) (ghi d\u01b0\u01a1ng)<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h3><b>6.3. Khi thu l\u1ec7 ph\u00ed, ph\u00ed<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 337 \u2013 T\u1ea1m thu (3373)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c <\/span><b>C\u00f3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1383)<\/b><\/li>\n<\/ul>\n<h3><b>6.4. Thu kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/b><\/li>\n<\/ul>\n<h3><b>6.5. Thu h\u1ed3i kho\u1ea3n t\u1eebng cho lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb t\u1ea1m \u1ee9ng<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 141 \u2013 T\u1ea1m \u1ee9ng<\/b><\/li>\n<\/ul>\n<h3><b>6.6. Thu h\u1ed3i n\u1ee3 ph\u1ea3i thu n\u1ed9i b\u1ed9<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 136 \u2013 Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/b><\/li>\n<\/ul>\n<h3><b>6.7. Ph\u00e1t hi\u1ec7n qu\u1ef9 th\u1eeba nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388)<\/b><\/li>\n<\/ul>\n<h3><b>6.8. L\u00e3i t\u1eeb \u0111\u1ea7u t\u01b0 t\u1eeb tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu, c\u1ed5 t\u1ee9c\u2026 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1381, 1382)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1eb7c <\/span><b>C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b><\/li>\n<\/ul>\n<h3><b>6.9. Thu ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, gi\u00e1 tr\u1ecb gia t\u0103ng, xu\u1ea5t kh\u1ea9u, gi\u00e1n thu\u2026 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng, theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf. Khi ghi nh\u1eadn doanh thu ph\u1ea3i t\u00e1ch ri\u00eang c\u00e1c kho\u1ea3n thu\u1ebf theo t\u1eebng ng\u00e0y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 531 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t kinh doanh v\u1edbi gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu c\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c m\u00e0 ph\u1ea3i ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu\u1ebf th\u00ec ph\u1ea3i ghi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 531 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t kinh doanh<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/b><\/li>\n<\/ul>\n<h3><b>6.10. Khi \u0111\u01a1n v\u1ecb vay ti\u1ec1n<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (3382)<\/b><\/li>\n<\/ul>\n<h3><b>6.11. Nh\u1eadn v\u1ed1n g\u00f3p t\u1eeb c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ngo\u00e0i \u0111\u01a1n v\u1ecb<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 411 \u2013 Ngu\u1ed3n v\u1ed1n kinh doanh<\/b><\/li>\n<\/ul>\n<h3><b>6.12. B\u1ec7nh nh\u00e2n \u0111\u1eb7t ti\u1ec1n tr\u01b0\u1edbc khi kh\u00e1m ch\u1eefa t\u1ea1i vi\u1ec7n, kh\u00e1ch \u0111\u1eb7t ti\u1ec1n tr\u01b0\u1edbc khi mua h\u00e0ng h\u00f3a\u2026<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 131 \u2013 Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/b><\/li>\n<\/ul>\n<h3><b>6.13. Nh\u1eadn k\u00fd qu\u1ef9, \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 348 \u2013 Nh\u1eadn \u0111\u1eb7t c\u1ecdc, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/b><\/li>\n<\/ul>\n<h3><b>6.14. Nh\u1eadn l\u1ea1i ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 k\u00fd qu\u1ef9, \u0111\u1eb7t c\u1ecdc, k\u00fd c\u01b0\u1ee3c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 248 \u2013 K\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, \u0111\u1eb7t c\u1ecdc<\/b><\/li>\n<\/ul>\n<h3><b>6.15. Ph\u00e1t sinh kho\u1ea3n thu h\u1ed9<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 338 \u2013 Ph\u1ea3i tr\u1ea3 kh\u00e1c (3381)<\/b><\/li>\n<\/ul>\n<h3><b>6.16. Nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i \u0111\u01a1n v\u1ecb<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t (t\u00ednh t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (7111) (kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3331) (n\u1ebfu c\u00f3)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i n\u1ed9p l\u1ea1i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc Ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 337 \u2013 T\u1ea1m thu (3378)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh s\u1ed1 chi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3378)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch chi nh\u1ecf h\u01a1n thu khi n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3378)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<\/ul>\n<h3><b>6.17. Thu ti\u1ec1n b\u00e1n h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n b\u1eb1ng ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed1 thu b\u00e1n h\u1ed3 s\u01a1 m\u1eddi th\u1ea7u:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 337 \u2013 T\u1ea1m thu (3378)<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">S\u1ed1 chi l\u1ec5 m\u1edf th\u1ea7u:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 337 \u2013 T\u1ea1m thu (3378)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/li>\n<\/ul>\n<h3><b>6.18. Thu kh\u00e1c<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (7111, 7113, 7118)<\/b><\/li>\n<\/ul>\n<h2><b>7. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/b><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-13347\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/09\/Screenshot-2024-09-01-at-21.58.03.png\" alt=\"C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p\" width=\"1512\" height=\"850\" \/><\/p>\n<h3><b>7.1 K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng g\u00ec?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u1ea7n c\u00f3 nh\u1eefng k\u1ef9 n\u0103ng c\u01a1 b\u1ea3n sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng chuy\u00ean m\u00f4n: Am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 c\u00e1c quy \u0111\u1ecbnh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n d\u00e0nh cho \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: Th\u00e0nh th\u1ea1o vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng trong l\u0129nh v\u1ef1c h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, nh\u01b0 Arito Solutions,&#8230;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng ph\u00e2n t\u00edch v\u00e0 b\u00e1o c\u00e1o: Kh\u1ea3 n\u0103ng t\u1ed5ng h\u1ee3p, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o thu chi m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng qu\u1ea3n l\u00fd th\u1eddi gian: Bi\u1ebft c\u00e1ch s\u1eafp x\u1ebfp c\u00f4ng vi\u1ec7c, \u01b0u ti\u00ean nh\u1eefng nhi\u1ec7m v\u1ee5 quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng giao ti\u1ebfp: Kh\u1ea3 n\u0103ng l\u00e0m vi\u1ec7c nh\u00f3m, trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u00e1c ph\u00f2ng ban kh\u00e1c c\u0169ng nh\u01b0 v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c b\u00ean ngo\u00e0i nh\u01b0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, Ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1: Linh ho\u1ea1t trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n, thu chi trong \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt: Am hi\u1ec3u c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 tr\u00e1nh c\u00e1c sai s\u00f3t ph\u00e1p l\u00fd.<\/span><\/li>\n<\/ol>\n<h3><b>7.2 Ph\u00e2n lo\u1ea1i \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">C\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p th\u01b0\u1eddng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 thu: \u0110\u00e2y l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 ngu\u1ed3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5, cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i. V\u00ed d\u1ee5: B\u1ec7nh vi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc, vi\u1ec7n nghi\u00ean c\u1ee9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng c\u00f3 thu: L\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb ch\u1ec9 nh\u1eadn kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5. V\u00ed d\u1ee5: C\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh, \u1ee7y ban nh\u00e2n d\u00e2n, s\u1edf ban ng\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh: C\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y c\u00f3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ngo\u00e0i nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a m\u00ecnh. V\u00ed d\u1ee5: Nh\u00e0 xu\u1ea5t b\u1ea3n, x\u01b0\u1edfng in, \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh s\u00e1ch.<\/span><\/li>\n<\/ol>\n<h3><b>7.3 K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n sang l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n sang l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, nh\u01b0ng c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n b\u1ed5 sung ki\u1ebfn th\u1ee9c: K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong doanh nghi\u1ec7p \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh, chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ef9 n\u0103ng s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u00e1c so v\u1edbi ph\u1ea7n m\u1ec1m trong l\u0129nh v\u1ef1c h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, v\u00ec v\u1eady c\u1ea7n h\u1ecdc h\u1ecfi v\u00e0 l\u00e0m quen v\u1edbi c\u00e1c ph\u1ea7n m\u1ec1m m\u1edbi nh\u01b0 ERP, SAP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n: C\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ec3 t\u00edch l\u0169y kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n trong m\u00f4i tr\u01b0\u1eddng doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ph\u1ee9c t\u1ea1p, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, v\u1edbi n\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng chuy\u00ean m\u00f4n t\u1ed1t, k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n sang l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p trong doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 l\u00e0 nh\u1eefng ng\u01b0\u1eddi th\u1ef1c thi c\u00e1c quy \u0111\u1ecbnh t\u00e0i ch\u00ednh m\u00e0 c\u00f2n l\u00e0 ng\u01b0\u1eddi b\u1ea3o v\u1ec7 s\u1ef1 minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 trong vi\u1ec7c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. H\u1ecd \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o c\u00e1c ngu\u1ed3n l\u1ef1c c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd, t\u1eeb \u0111\u00f3 g\u00f3p ph\u1ea7n n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p. V\u00ec v\u1eady, vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng cho s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a h\u1ec7 th\u1ed1ng h\u00e0nh ch\u00ednh c\u00f4ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb nh\u00e0 n\u01b0\u1edbc nh\u01b0 tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, \u1ee7y ban, v\u00e0 c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh kh\u00e1c. V\u1edbi vai tr\u00f2 kh\u00f4ng th\u1ec3 thi\u1ebfu, k\u1ebf to\u00e1n h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":13345,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-13343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=13343"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13343\/revisions"}],"predecessor-version":[{"id":14342,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/13343\/revisions\/14342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/13345"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=13343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=13343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=13343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}