{"id":2197,"date":"2018-12-25T17:59:38","date_gmt":"2018-12-25T10:59:38","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2197"},"modified":"2025-12-27T09:17:42","modified_gmt":"2025-12-27T02:17:42","slug":"hdqt_khac","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hdqt_khac\/","title":{"rendered":"12. Kh\u00e1c"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1ec1 l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi c\u00e1c b\u1ea3ng l\u01b0\u01a1ng, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m, c\u00f4ng \u0111o\u00e0n. Vi\u1ec7c n\u00e0y gi\u00fap ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c sai s\u00f3t, b\u1ea5t th\u01b0\u1eddng trong h\u1ea1ch to\u00e1n v\u00e0 thanh to\u00e1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

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  • Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh v\u00e0 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 334 v\u1edbi b\u1ea3ng l\u01b0\u01a1ng<\/li>\n
  • \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u c\u00e1c t\u00e0i kho\u1ea3n b\u1ea3o hi\u1ec3m (3382, 3383, 3384, 3386) v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m<\/li>\n
  • \u0110\u1ed1i chi\u1ebfu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f4ng \u0111o\u00e0n<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n <\/strong><\/h3>\n

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    2.1 Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu S\u1ed1 ph\u00e1t sinh c\u1ee7a TK 334 v\u1edbi c\u00e1c b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3, ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 334 \u0111\u1ec3 ki\u1ec3m tra b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 x\u1ea3y ra nh\u01b0: <\/strong><\/h4>\n

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    • Tr\u00ean s\u1ed5 c\u00e1i t\u00e0i kho\u1ea3n 334 c\u00f3 d\u01b0 N\u1ee3 (ho\u1eb7c d\u01b0 C\u00f3 hi\u1ec3n th\u1ecb s\u1ed1 \u00e2m): Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n th\u1eeba b\u00fat to\u00e1n tr\u1ea3 l\u01b0\u01a1ng ho\u1eb7c h\u1ea1ch to\u00e1n thi\u1ebfu chi ph\u00ed l\u01b0\u01a1ng c\u1ee5 th\u1ec3:<\/span>\n
        \n
      • N\u1ebfu \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo d\u00f5i chi ti\u1ebft l\u01b0\u01a1ng c\u00e1n b\u1ed9 tr\u00ean ph\u1ea7n m\u1ec1m Misa th\u00ec hi\u1ec7n nay ph\u1ea7n m\u1ec1m kh\u00f4ng cho ph\u00e9p \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n tr\u1ea3 l\u01b0\u01a1ng l\u1edbn h\u01a1n s\u1ed1 l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3.<\/span><\/li>\n
      • N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n theo d\u00f5i chi ph\u00ed l\u01b0\u01a1ng c\u00e1n b\u1ed9 tr\u00ean ph\u1ea7m m\u1ec1m m\u00e0 t\u1ef1 h\u1ea1ch to\u00e1n b\u00fat to\u00e1n tr\u1ea3 l\u01b0\u01a1ng th\u00ec tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 th\u1eeba ti\u1ec1n l\u01b0\u01a1ng c\u00f3 th\u1ec3 x\u1ea3y ra. Doanh nghi\u1ec7p ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb tr\u1ea3 l\u01b0\u01a1ng xem c\u00f3 ch\u1ee9ng t\u1eeb n\u00e0o h\u1ea1ch to\u00e1n hai l\u1ea7n ho\u1eb7c \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u01b0ng qu\u00ean kh\u00f4ng ghi s\u1ed5 sau \u0111\u00f3 l\u1ea1i h\u1ea1ch to\u00e1n th\u00eam m\u1ed9t ch\u1ee9ng t\u1eeb kh\u00e1c d\u1eabn t\u1edbi vi\u1ec7c s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 C\u00e1i TK Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (TK 334) d\u01b0 N\u1ee3.<\/span><\/li>\n
      • Ki\u1ec3m tra t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 s\u1ed5 C\u00e1i TK 334 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng xem c\u00f3 kh\u1edbp v\u1edbi t\u1ed5ng s\u1ed1 l\u01b0\u01a1ng tr\u00ean c\u00e1c b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng trong k\u1ef3 c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ea3m b\u1ea3o doanh nghi\u1ec7p h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed l\u01b0\u01a1ng trong k\u1ef3.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>
        <\/span><\/p>\n

        2.2 \u0110\u1ed1i chi\u1ebfu BHXH, BHYT, BHTN tr\u00ean s\u1ed5 C\u00e1i t\u00e0i kho\u1ea3n 3382, 3383, 3384, 3386 v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m, c\u01a1 quan c\u00f4ng \u0111o\u00e0n n\u01a1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (c\u1ea5p qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1) \u0111\u1ec3 ki\u1ec3m tra b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 x\u1ea3y ra nh\u01b0<\/strong>:<\/h4>\n

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        • S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n BHXH, BHYT, BHTN v\u00e0 s\u1ed5 C\u00e1i t\u00e0i kho\u1ea3n Ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p kh\u00e1c (TK 338) l\u1ec7ch s\u1ed1 v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m do:<\/span>\n
            \n
          • Doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n BH sau ng\u00e0y c\u01a1 quan BH ch\u1ed1t s\u1ed5 \u0111\u1ec3 l\u1eadp th\u00f4ng b\u00e1o. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec sang th\u00e1ng sau doanh nghi\u1ec7p ki\u1ec3m tra th\u00f4ng b\u00e1o s\u1ebd th\u1ea5y s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/span><\/li>\n<\/ul>\n
              \n
            • Doanh nghi\u1ec7p ghi sai s\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan BH, tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u1ea7n l\u1eadp truy so\u00e1t t\u1ea1i kho b\u1ea1c ho\u1eb7c l\u00e0m \u0111i\u1ec1u ch\u1ec9nh n\u1ed9p ti\u1ec1n<\/span><\/li>\n<\/ul>\n
                \n
              • Doanh nghi\u1ec7p n\u1ed9p ch\u1eadm ti\u1ec1n BH nh\u01b0ng ch\u01b0a t\u00ednh v\u00e0o n\u1ed9p l\u00e3i. Doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n BH<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
                  \n
                • S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n KPC\u0110 v\u00e0 s\u1ed5 C\u00e1i t\u00e0i kho\u1ea3n Ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p kh\u00e1c (TK 338) l\u1ec7ch s\u1ed1 v\u1edbi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f4ng \u0111o\u00e0n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c do:<\/span>\n
                    \n
                  • \u0110\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n nh\u01b0ng n\u1ed9p ch\u01b0a \u0111\u00fang th\u1eddi gian quy \u0111\u1ecbnh ho\u1eb7c do \u0111\u01a1n ghi sai s\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a c\u01a1 quan c\u00f4ng \u0111o\u00e0n tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u1ea7n l\u1eadp truy so\u00e1t t\u1ea1i kho b\u1ea1c, ng\u00e2n h\u00e0ng ho\u1eb7c l\u00e0m \u0111i\u1ec1u ch\u1ec9nh n\u1ed9p ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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