{"id":34257,"date":"2025-03-19T10:38:03","date_gmt":"2025-03-19T03:38:03","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34257"},"modified":"2026-07-03T16:16:10","modified_gmt":"2026-07-03T09:16:10","slug":"khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-b04-bctc-ms19-ms-20-so-du-dau-nam-ms-21-so-tang-trong-nam-ms-22-so-giam-trong-nam-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-b04-bctc-ms19-ms-20-so-du-dau-nam-ms-21-so-tang-trong-nam-ms-22-so-giam-trong-nam-thi-lam-the-nao\/","title":{"rendered":"Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do B04\/BCTC, MS19 (\u2026) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m) th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<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 id=\"bieu-hien\"><strong>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn<\/strong> x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p khi n\u1ed9p <strong>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> l\u00ean Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc (KBNN) b\u1ecb t\u1eeb ch\u1ed1i do b\u00e1o c\u00e1o <strong>B04\/BCTC<\/strong>\u00a0gi\u00fap anh\/ ch\u1ecb x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c \u0111\u1ec3 n\u1ed9p b\u00e1o c\u00e1o th\u00e0nh c\u00f4ng.<\/p>\n<p>Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do:<\/p>\n<p>B04\/BCTC, MS19 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh HH) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p>B04\/BCTC, MS19 (Nguy\u00ean gi\u00e1 TSC\u0110 VH) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p>B04\/BCTC, MS19 (Nguy\u00ean gi\u00e1, c\u1ed9t T\u1ed5ng c\u1ed9ng) = MS 20 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 21 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 22 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/BC-tong-hop-sai-tai-san.png\" \/><\/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=\"yes\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3 id=\"nguyen-nhan\">2.1. Nguy\u00ean nh\u00e2n<\/h3>\n<p>Do \u0111\u01a1n v\u1ecb c\u00f3 thay \u0111\u1ed5i l\u1ea1i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 n\u00ean sau khi c\u1eadp nh\u1eadt s\u1ed1 d\u01b0 t\u1eeb TKT, s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m tr\u00ean b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng kh\u1edbp v\u1edbi\u00a0<b>S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/b>\u00a0c\u1ee7a TK 211 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh n\u0103m tr\u01b0\u1edbc.<\/p>\n<h3 id=\"giai-phap\">2.2. Gi\u1ea3i ph\u00e1p<\/h3>\n<p>Xem h\u01b0\u1edbng d\u1eabn chi ti\u1ebft x\u1eed l\u00fd\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/khi-xuat-khau-bctc-nop-cho-kbnn-phan-mem-bao-cac-chi-tieu-khong-phu-hop-gia-tri-chi-tieu-nguyen-gia-tscd-huu-hinh-thuoc-muc-iii-4-tren-bao-cao-b04-bctc-khong-bang-gia-tri-chi-tieu-so-du-dau\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-34257","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-mua-quyet-toan"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34257\/revisions"}],"predecessor-version":[{"id":50505,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34257\/revisions\/50505"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34257"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34257"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}