{"id":121364,"date":"2023-01-31T18:01:32","date_gmt":"2023-01-31T11:01:32","guid":{"rendered":"https:\/\/www.vntrip.vn\/cam-nang\/?p=121364"},"modified":"2023-01-31T18:01:32","modified_gmt":"2023-01-31T11:01:32","slug":"dinh-khoan-tam-ung-cho-nhan-vien-di-cong-tac-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/www.vntrip.vn\/cam-nang\/dinh-khoan-tam-ung-cho-nhan-vien-di-cong-tac-nhu-the-nao-121364","title":{"rendered":"\u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<div id=\"toc_container\" class=\"toc_transparent no_bullets\"><p class=\"toc_title\">N\u1ed9i dung ch&iacute;nh<\/p><ul class=\"toc_list\"><li><a href=\"#1_Dinh_khoan_tam_ung_cho_nhan_vien_di_cong_tac_la_gi\">1. \u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c l\u00e0 g\u00ec?<\/a><\/li><li><a href=\"#2_Quy_trinh_dinh_khoan_tam_ung_cho_nhan_vien_di_cong_tac\">2. Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/a><\/li><li><a href=\"#3_Quy_dinh_ve_khoan_tam_ung_cho_nhan_vien_di_cong_tac\">3. Quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/a><\/li><li><a href=\"#4_Huong_dan_cach_dinh_khoan_mot_so_nghiep_vu_tam_ung\">4. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 t\u1ea1m \u1ee9ng<\/a><\/li><li><a href=\"#5_Vi_du_ve_dinh_khoan_tam_ung_cho_nhan_vien_di_cong_tac\">5. V\u00ed d\u1ee5 v\u1ec1 \u0111\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/a><\/li><\/ul><\/div>\n<p style=\"text-align: justify;\"><strong>\u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/strong> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o? Trong c\u00e1c chuy\u1ebfn \u0111i c\u00f4ng t\u00e1c, vi\u1ec7c t\u1ea1m \u1ee9ng kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 xa l\u1ea1. V\u1eady khi n\u00e0o nh\u00e2n vi\u00ean s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n t\u1ea1m \u1ee9ng? C\u00e1c quy \u0111\u1ecbnh xung quanh v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"1_Dinh_khoan_tam_ung_cho_nhan_vien_di_cong_tac_la_gi\">1. \u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c l\u00e0 g\u00ec?<\/span><\/h2>\n<p style=\"text-align: justify;\">Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 kho\u1ea3n ti\u1ec1n hay v\u1eadt t\u01b0 do doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 kinh doanh, s\u1ea3n xu\u1ea5t ho\u1eb7c gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"2_Quy_trinh_dinh_khoan_tam_ung_cho_nhan_vien_di_cong_tac\">2. Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/span><\/h2>\n<p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-121367\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3.jpg\" alt=\"\u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3.jpg 1024w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3-768x512.jpg 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3-300x200.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3-390x260.jpg 390w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3-282x188.jpg 282w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/HACH-TOAN-KHOAN-TAM-UNG-3-102x68.jpg 102w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c kho\u1ea3n t\u1ea1m \u1ee9ng, nh\u00e2n vi\u00ean c\u1ea7n th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1:<\/strong> Nh\u00e2n vi\u00ean l\u1eadp gi\u1ea5y \u0110\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng<\/p>\n<ul style=\"text-align: justify;\">\n<li>Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p s\u1ebd ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf c\u1ea7n ph\u1ea3i c\u00f3 m\u1ed9t kho\u1ea3n ti\u1ec1n m\u1eb7t \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c. V\u00ec v\u1eady, nh\u00e2n vi\u00ean c\u00f4ng ty s\u1ebd l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5<\/li>\n<li>M\u1eabu gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i M\u1eabu s\u1ed1 03 th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Ng\u01b0\u1eddi l\u00e0m \u0111\u01a1n c\u1ea7n ghi \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung trong gi\u1ea5y \u0111\u1ec1 ngh\u1ecb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2:<\/strong> Nh\u00e2n vi\u00ean l\u1eadp Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng tr\u00ecnh tr\u01b0\u1edfng ph\u00f2ng duy\u1ec7t<\/p>\n<p style=\"text-align: justify;\">Sau khi nh\u00e2n vi\u00ean l\u1eadp xong gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng th\u00ec tr\u00ecnh tr\u01b0\u1edfng ph\u00f2ng ho\u1eb7c c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd c\u1ee7a b\u1ed9 ph\u1eadn duy\u1ec7t v\u00e0 k\u00fd<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3:<\/strong> Tr\u00ecnh gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t t\u1ea1m \u1ee9ng<\/p>\n<p style=\"text-align: justify;\">Khi tr\u01b0\u1edfng ph\u00f2ng duy\u1ec7t th\u00ec nh\u00e2n vi\u00ean tr\u00ecnh gi\u00e1m \u0111\u1ed1c xem x\u00e9t v\u00e0 k\u00fd duy\u1ec7t cho t\u1ea1m \u1ee9ng<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4:<\/strong> Chuy\u1ec3n k\u1ebf to\u00e1n thanh to\u00e1n vi\u1ebft phi\u1ebfu chi<\/p>\n<ul style=\"text-align: justify;\">\n<li>K\u1ebf to\u00e1n thanh to\u00e1n s\u1ebd ki\u1ec3m tra l\u1ea1i t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng \u0111\u1ec3 vi\u1ebft phi\u1ebfu chi t\u1ea1m \u1ee9ng v\u00e0 k\u00fd t\u00ean ng\u01b0\u1eddi l\u1eadp phi\u1ebfu<\/li>\n<li>M\u1eabu phi\u1ebfu chi t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 02-TT th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 5:<\/strong> Chuy\u1ec3n k\u1ebf to\u00e1n tr\u01b0\u1edfng duy\u1ec7t chi<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n thanh to\u00e1n vi\u1ebft phi\u1ebfu chi v\u00e0 chuy\u1ec3n K\u1ebf to\u00e1n tr\u01b0\u1edfng ki\u1ec3m tra l\u1ea1i v\u00e0 k\u00fd duy\u1ec7t Chi t\u1ea1m \u1ee9ng<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 6:<\/strong> Tr\u00ecnh Gi\u00e1m \u0111\u1ed1c duy\u1ec7t chi<\/p>\n<p style=\"text-align: justify;\">Sau khi k\u1ebf to\u00e1n tr\u01b0\u1edfng k\u00fd v\u00e0o phi\u1ebfu chi, th\u00ec k\u1ebf to\u00e1n thanh to\u00e1n chuy\u1ec3n phi\u1ebfu chi \u0111\u1ec3 tr\u00ecnh gi\u00e1m \u0111\u1ed1c k\u00fd duy\u1ec7t<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 7:<\/strong> Th\u1ee7 qu\u1ef9 chi ti\u1ec1n cho nh\u00e2n vi\u00ean<\/p>\n<p style=\"text-align: justify;\">C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu chi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a: ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n thanh to\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1m \u0111\u1ed1c th\u00ec th\u1ee7 qu\u1ef9 s\u1ebd chi s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb tr\u00ean gi\u1ea5y t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 8<\/strong>: H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb<\/p>\n<ul style=\"text-align: justify;\">\n<li>K\u1ebf to\u00e1n thanh to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, ghi ch\u00e9p s\u1ed5 s\u00e1ch theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n<li>Th\u1ee7 qu\u1ef9 l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh bao g\u1ed3m: Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng v\u00e0 phi\u1ebfu chi t\u1ea1m \u1ee9ng v\u1edbi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u00e0 ch\u1eef k\u00fd c\u1ee7a c\u00e1c th\u00e0nh ph\u1ea7n tham gia.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span id=\"3_Quy_dinh_ve_khoan_tam_ung_cho_nhan_vien_di_cong_tac\">3. Quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/span><\/h2>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i s\u1eed d\u1ee5ng s\u1ed1 ti\u1ec1n hay v\u1eadt t\u01b0 \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao. N\u1ebfu s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i giao n\u1ed9p l\u1ea1i qu\u1ef9. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00f3 cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng. Kho\u1ea3n t\u1ea1m \u1ee9ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft th\u00ec ng\u01b0\u1eddi nh\u1eadn ph\u1ea3i n\u1ed9p l\u1ea1i, n\u1ebfu kh\u00f4ng n\u1ed9p th\u00ec ph\u1ea3i t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p chi qu\u00e1 s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng th\u00ec doanh nghi\u1ec7p s\u1ebd chi b\u1ed5 sung s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu.<\/p>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh thanh to\u00e1n. Ph\u1ea3i thanh to\u00e1n t\u1ea1m \u1ee9ng d\u1ee9t kho\u00e1t k\u1ef3 tr\u01b0\u1edbc m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn thanh to\u00e1n t\u1ea1m \u1ee9ng k\u1ef3 sau.<\/p>\n<h2 style=\"text-align: justify;\"><span id=\"4_Huong_dan_cach_dinh_khoan_mot_so_nghiep_vu_tam_ung\">4. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 t\u1ea1m \u1ee9ng<\/span><\/h2>\n<p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-121366\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/avt-5.jpg\" alt=\"\u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng\" width=\"640\" height=\"403\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/avt-5.jpg 1135w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/avt-5-768x483.jpg 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/avt-5-300x188.jpg 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/avt-5-413x260.jpg 413w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2023\/01\/avt-5-108x68.jpg 108w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p style=\"text-align: justify;\">&#8211; C\u0103n c\u1ee9 v\u00e0o gi\u1ea5y \u0111\u1ec1 ngh\u1ecb t\u1ea1m \u1ee9ng \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng duy\u1ec7t, k\u1ebf to\u00e1n ghi:<\/p>\n<ul style=\"text-align: justify;\">\n<li>N\u1ee3 TK 141 (Chi ti\u1ebft cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng)<\/li>\n<li>C\u00f3 TK 111, TK 112. TK 152&#8230;<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&#8211; Khi ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c, ng\u01b0\u1eddi t\u1ea1m \u1ee9ng l\u1eadp gi\u1ea5y thanh to\u00e1n ti\u1ec1n t\u1ea1m \u1ee9ng k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c (Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, phi\u1ebfu nh\u1eadp kho, ho\u00e1 \u0111\u01a1n b\u00e1n l\u1ebb&#8230;). K\u1ebf to\u00e1n ki\u1ec3m tra ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ec1 ngh\u1ecb duy\u1ec7t thanh to\u00e1n :<\/p>\n<ul style=\"text-align: justify;\">\n<li>N\u1ee3 TK 152, 153, 156&#8230; : S\u1eed d\u1ee5ng ti\u1ec1n t\u1ea1m \u1ee9ng mua v\u1eadt t\u01b0<\/li>\n<li>N\u1ee3 TK 641, 627, 642: S\u1eed d\u1ee5ng ti\u1ec1n t\u1ea1m \u1ee9ng chi ti\u00eau h\u00e0nh ch\u00ednh qu\u1ea3n tr\u1ecb&#8230;<\/li>\n<li>N\u1ee3 TK 133: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/li>\n<li>C\u00f3 TK 141 (Chi ti\u1ebft ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng): S\u1ed1 th\u1ef1c chi \u0111\u01b0\u1ee3c duy\u1ec7t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&#8211; S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng l\u1edbn h\u01a1n s\u1ed1 th\u1ef1c chi:<\/p>\n<ul style=\"text-align: justify;\">\n<li>N\u1ee3 TK 111: Nh\u1eadp l\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t<\/li>\n<li>N\u1ee3 TK 334: N\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/li>\n<li>C\u00f3 TK 141 (Chi ti\u1ebft ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">&#8211; S\u1ed1 th\u1ef1c chi l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n s\u1ebd chi ti\u1ebfp s\u1ed1 c\u00f2n thi\u1ebfu:<\/p>\n<ul style=\"text-align: justify;\">\n<li>N\u1ee3 TK 141 (Chi ti\u1ebft ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng):<\/li>\n<li>C\u00f3 TK 111, 112&#8230;<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span id=\"5_Vi_du_ve_dinh_khoan_tam_ung_cho_nhan_vien_di_cong_tac\">5. V\u00ed d\u1ee5 v\u1ec1 \u0111\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c<\/span><\/h2>\n<p style=\"text-align: justify;\">Anh Nguy\u1ec5n V\u0103n To\u00e0n \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c, t\u1ea1m \u1ee9ng s\u1ed1 ti\u1ec1n 10.000.000 \u0111\u1ed3ng b\u1eb1ng s\u00e9c chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 mua h\u00e0ng.<\/p>\n<p style=\"text-align: justify;\">=&gt; K\u1ebf to\u00e1n \u0111\u1ecbnh kho\u1ea3n:<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 141 : 10.000.000 \u0111<\/p>\n<p style=\"text-align: justify;\">(Chi ti\u1ebft anh Nguy\u1ec5n V\u0103n To\u00e0n: 10.000.000 \u0111)<\/p>\n<p style=\"text-align: justify;\">C\u00f3 TK 112 : 10.000.000 \u0111<\/p>\n<p style=\"text-align: justify;\">Sau khi ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c anh To\u00e0n l\u1eadp gi\u1ea5y thanh to\u00e1n t\u1ea1m \u1ee9ng nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">&#8211; Mua nguy\u00ean v\u1eadt li\u1ec7u: Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT (thu\u1ebf su\u1ea5t 10%):10.000.000 \u0111 (\u0111\u00e3 nh\u1eadp kho theo PNK s\u1ed1 20 ng\u00e0y 25\/7)<\/p>\n<p style=\"text-align: justify;\">&#8211; Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ed3ng \u00fd thanh to\u00e1n v\u00e0 chi ti\u1ebfp s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n<p style=\"text-align: justify;\">=&gt; C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb thanh to\u00e1n, K\u1ebf to\u00e1n ghi s\u1ed5 theo s\u1ed1 th\u1ef1c chi:<\/p>\n<ul style=\"text-align: justify;\">\n<li>C\u0103n c\u1ee9 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ee3 TK 152: 10.000.000 \u0111<\/p>\n<p style=\"text-align: justify;\">N\u1ee3 TK 133: 1.000.000\u0111<\/p>\n<p style=\"text-align: justify;\">C\u00f3 TK 141: 11.000.000 \u0111<\/p>\n<p style=\"text-align: justify;\">(Chi ti\u1ebft anh Nguy\u1ec5n V\u0103n To\u00e0n: 11.000.000 \u0111)<\/p>\n<ul style=\"text-align: justify;\">\n<li>Doanh nghi\u1ec7p thanh to\u00e1n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng c\u00f2n thi\u1ebfu b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">N\u1ee3 TK 141 1.000.000 \u0111<\/p>\n<p style=\"text-align: justify;\">(Chi ti\u1ebft anh Nguy\u1ec5n V\u0103n To\u00e0n: 1.000.000\u0111)<\/p>\n<p style=\"text-align: justify;\">C\u00f3 TK 111: 1.000.000\u0111<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean \u0111\u00e2y, Vntrip \u0111\u00e3 g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc m\u1ed9t s\u1ed1 th\u00f4ng tin v\u1ec1 \u0111\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c.<\/p>\n<p style=\"text-align: justify;\"><strong>B\u00e0i vi\u1ebft li\u00ean quan:<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"https:\/\/www.vntrip.vn\/cam-nang\/di-cong-tac-ve-nguoi-nhan-tam-ung-phai-lam-nhung-gi-120900\" target=\"_blank\" rel=\"noopener\">\u0110i c\u00f4ng t\u00e1c v\u1ec1 ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0m nh\u1eefng g\u00ec?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>N\u1ed9i dung ch&iacute;nh1. \u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c l\u00e0 g\u00ec?2. Quy tr\u00ecnh \u0111\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c3. Quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c4. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ecbnh kho\u1ea3n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 t\u1ea1m \u1ee9ng5. V\u00ed d\u1ee5 v\u1ec1 \u0111\u1ecbnh kho\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":114,"featured_media":121368,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[113097,112968],"tags":[114052,114021,114053],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.6 (Yoast SEO v16.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c nh\u01b0 th\u1ebf n\u00e0o? - Vntrip.vn<\/title>\n<meta name=\"description\" content=\"Trong c\u00e1c chuy\u1ebfn \u0111i c\u00f4ng t\u00e1c, vi\u1ec7c t\u1ea1m \u1ee9ng kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 xa l\u1ea1. \u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vntrip.vn\/cam-nang\/dinh-khoan-tam-ung-cho-nhan-vien-di-cong-tac-nhu-the-nao-121364\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c nh\u01b0 th\u1ebf n\u00e0o?\" \/>\n<meta property=\"og:description\" content=\"Trong c\u00e1c chuy\u1ebfn \u0111i c\u00f4ng t\u00e1c, vi\u1ec7c t\u1ea1m \u1ee9ng kh\u00f4ng c\u00f2n l\u00e0 v\u1ea5n \u0111\u1ec1 xa l\u1ea1. \u0110\u1ecbnh kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vntrip.vn\/cam-nang\/dinh-khoan-tam-ung-cho-nhan-vien-di-cong-tac-nhu-the-nao-121364\" \/>\n<meta property=\"og:site_name\" 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