{"id":34259,"date":"2025-03-19T10:36:47","date_gmt":"2025-03-19T03:36:47","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34259"},"modified":"2025-03-19T10:36:47","modified_gmt":"2025-03-19T03:36:47","slug":"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","status":"publish","type":"ht_kb","link":"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\/","title":{"rendered":"Khi xu\u1ea5t kh\u1ea9u BCTC n\u1ed9p cho KBNN ph\u1ea7n m\u1ec1m b\u00e1o C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng ph\u00f9 h\u1ee3p \u201cGi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c M\u1ee5c III.4 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m + T\u0103ng trong n\u0103m \u2013 Gi\u1ea3m trong n\u0103m] th\u00ec l\u00e0m th\u1ebf n\u00e0o?\u201d"},"content":{"rendered":"<h3 id=\"1-bieu-hien\">1. Bi\u1ec3u hi\u1ec7n<\/h3>\n<p>Khi xu\u1ea5t kh\u1ea9u\u00a0<strong>B\u00e1o c\u00e1o n\u1ed9p cho kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc<\/strong>, t\u00edch v\u00e0o ph\u1ea7n\u00a0<strong>Ki\u1ec3m tra s\u1ed1 li\u1ec7u<\/strong>\u00a0ph\u1ea7n m\u1ec1m b\u00e1o l\u1ed7i C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng ph\u00f9 h\u1ee3p:<\/p>\n<p>Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh (ho\u1eb7c v\u00f4 h\u00ecnh) thu\u1ed9c M\u1ee5c III.4 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m + T\u0103ng trong n\u0103m \u2013 Gi\u1ea3m trong n\u0103m]\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22221 size-full\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd.png\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" srcset=\"\/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd.png 1024w, \/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd-300x225.png 300w, \/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd-768x576.png 768w, \/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd-50x38.png 50w, \/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd-60x45.png 60w, \/wp-content\/uploads\/2021\/07\/nguyen-gia-tscd-100x75.png 100w\" alt=\"\" width=\"1024\" height=\"768\" \/><\/p>\n<h3 id=\"2-nguyen-nhan\">2. 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=\"3-giai-phap\">3. Gi\u1ea3i ph\u00e1p<\/h3>\n<h4 id=\"giai-phap-1-giai-phap-triet-de\">Gi\u1ea3i ph\u00e1p 1 (Gi\u1ea3i ph\u00e1p tri\u1ec7t \u0111\u1ec3)<\/h4>\n<ul>\n<li><em>V\u00e0o\u00a0<strong>Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/strong>, nh\u1eadp s\u1ed1\u00a0<strong>D\u01b0 n\u1ee3<\/strong>\u00a0c\u1ee7a\u00a0<strong>TK 211<\/strong>\u00a0v\u00e0\u00a0<strong>TK 213<\/strong>\u00a0sao cho kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh v\u00e0 TSC\u0110 v\u00f4 h\u00ecnh tr\u00ean b\u00e1o c\u00e1o TKT.\u00a0<\/em><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34261 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/a4.png\" alt=\"\" width=\"894\" height=\"350\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/a4.png 894w, \/2025\/wp-content\/uploads\/2025\/03\/a4-300x117.png 300w, \/2025\/wp-content\/uploads\/2025\/03\/a4-768x301.png 768w, \/2025\/wp-content\/uploads\/2025\/03\/a4-50x20.png 50w, \/2025\/wp-content\/uploads\/2025\/03\/a4-60x23.png 60w, \/2025\/wp-content\/uploads\/2025\/03\/a4-100x39.png 100w\" sizes=\"auto, (max-width: 894px) 100vw, 894px\" \/><\/p>\n<ul>\n<li><em>Sau \u0111\u00f3, anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 c\u00e2n \u0111\u1ed1i l\u1ea1i sao cho s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u1edf th\u00e0nh s\u1ed1 \u0111\u00fang c\u1ee7a \u0111\u01a1n v\u1ecb (Kh\u00f4ng c\u00f3 b\u00fat to\u00e1n ch\u00ednh x\u00e1c cho ph\u1ea7n n\u00e0y v\u00ec t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 li\u1ec7u t\u1eebng \u0111\u01a1n v\u1ecb).\u00a0<\/em><\/li>\n<\/ul>\n<h4 id=\"giai-phap-2-giai-phap-tam-thoi\">Gi\u1ea3i ph\u00e1p 2 (Gi\u1ea3i ph\u00e1p t\u1ea1m th\u1eddi)\u00a0<\/h4>\n<ul>\n<li><em>T\u1ea1i ph\u1ea7n\u00a0<strong>T\u1ed5ng h\u1ee3p\/L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\/ B04\/BCTC -Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, anh\/ch\u1ecb \u1ea5n\u00a0<strong>S\u1eeda<\/strong>\/Nh\u1eadp s\u1ed1 li\u1ec7u t\u1ea1i \u0111\u00e2y sao cho \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc:<\/em><\/li>\n<\/ul>\n<p><b>(*)Nguy\u00ean gi\u00e1 = S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m (D\u01b0 n\u1ee3 \u0111\u1ea7u k\u1ef3 TK 211) + T\u0103ng trong n\u0103m (PS N\u1ee3 TK 211)\u2013 Gi\u1ea3m trong n\u0103m (PS C\u00f3 TK 211)<\/b><\/p>\n<p><b>Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i cu\u1ed1i n\u0103m = Nguy\u00ean gi\u00e1<\/b><b>(*)<\/b><b>\u00a0\u2013 gi\u00e1 tr\u1ecb kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf (D\u01b0 n\u1ee3 cu\u1ed1i k<\/b><b>\u1ef3<\/b><b>\u00a0TK 211 \u2013 D\u01b0 c\u00f3 cu\u1ed1i k\u1ef3 2141).<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22220 size-full\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/muc-iii.png\" sizes=\"auto, (max-width: 1023px) 100vw, 1023px\" srcset=\"\/wp-content\/uploads\/2021\/07\/muc-iii.png 1023w, \/wp-content\/uploads\/2021\/07\/muc-iii-300x124.png 300w, \/wp-content\/uploads\/2021\/07\/muc-iii-768x317.png 768w, \/wp-content\/uploads\/2021\/07\/muc-iii-50x21.png 50w, \/wp-content\/uploads\/2021\/07\/muc-iii-60x25.png 60w, \/wp-content\/uploads\/2021\/07\/muc-iii-100x41.png 100w\" alt=\"\" width=\"1023\" height=\"422\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Bi\u1ec3u hi\u1ec7n Khi xu\u1ea5t kh\u1ea9u\u00a0B\u00e1o c\u00e1o n\u1ed9p cho kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, t\u00edch v\u00e0o ph\u1ea7n\u00a0Ki\u1ec3m tra s\u1ed1 li\u1ec7u\u00a0ph\u1ea7n m\u1ec1m b\u00e1o l\u1ed7i C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng ph\u00f9 h\u1ee3p: Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh (ho\u1eb7c v\u00f4 h\u00ecnh) thu\u1ed9c M\u1ee5c III.4 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng b\u1eb1ng gi\u00e1&#8230;<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-34259","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\/34259","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":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34259\/revisions"}],"predecessor-version":[{"id":34263,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34259\/revisions\/34263"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34259"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34259"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}