{"id":34267,"date":"2025-03-19T10:52:14","date_gmt":"2025-03-19T03:52:14","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34267"},"modified":"2025-03-19T10:52:14","modified_gmt":"2025-03-19T03:52:14","slug":"khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-b04-bctc-ms-98-ms-95-so-du-dau-nam-ms-96-so-tang-trong-nam-ms-97-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-ms-98-ms-95-so-du-dau-nam-ms-96-so-tang-trong-nam-ms-97-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, MS 98 (\u2026) = MS 95 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 96 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 97 (S\u1ed1 gi\u1ea3m trong n\u0103m) th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"<p>(<em>Nh\u1eefng h<\/em><em>\u00ecnh \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb n\u1ed9p b\u00e1o c\u00e1o n\u0103m 2022, c\u00e1c n\u0103m kh\u00e1c c\u0169ng t\u01b0\u01a1ng t\u1ef1<\/em>)<\/p>\n<h3 id=\"bieu-hien\">Bi\u1ec3u hi\u1ec7n<\/h3>\n<p>Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do:<\/p>\n<p>MS 98 (S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m, c\u1ed9t C\u1ed9ng) = MS 95 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 96 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 97 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p>MS 98 (S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m, c\u1ed9t Th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t l\u0169y k\u1ebf) = MS 95 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 96 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 97 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p>MS 98 (S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m, c\u1ed9t Ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng) = MS 95 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) + MS 96 (S\u1ed1 t\u0103ng trong n\u0103m) \u2013 MS 97 (S\u1ed1 gi\u1ea3m trong n\u0103m)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-16107\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/ms97.png\" sizes=\"auto, (max-width: 580px) 100vw, 580px\" srcset=\"\/wp-content\/uploads\/2021\/07\/ms97.png 580w, \/wp-content\/uploads\/2021\/07\/ms97-300x142.png 300w, \/wp-content\/uploads\/2021\/07\/ms97-50x24.png 50w, \/wp-content\/uploads\/2021\/07\/ms97-60x28.png 60w, \/wp-content\/uploads\/2021\/07\/ms97-100x47.png 100w\" alt=\"\" width=\"580\" height=\"275\" \/><\/p>\n<h3 id=\"nguyen-nhan\">Nguy\u00ean nh\u00e2n<\/h3>\n<p>\u0110\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,<b>\u00a0S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/b>\u00a0tr\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 411 (Ngu\u1ed3n v\u1ed1n kinh doanh), TK 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1), TK 421 (Th\u1eb7ng d\u01b0 th\u00e2m h\u1ee5t l\u0169y k\u1ebf), TK 431 (C\u00e1c qu\u1ef9), TK 468 (Ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh n\u0103m n\u0103m tr\u01b0\u1edbc<\/p>\n<h3 id=\"giai-phap\">Gi\u1ea3i ph\u00e1p\u00a0<\/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-so-du-cuoi-nam-thuoc-muc-iii-15-tren-bao-cao-b04-bctc-khong-bang-gia-tri-chi-tieu-so-du-d\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(Nh\u1eefng h\u00ecnh \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb n\u1ed9p b\u00e1o c\u00e1o n\u0103m 2022, c\u00e1c n\u0103m kh\u00e1c c\u0169ng t\u01b0\u01a1ng t\u1ef1) Bi\u1ec3u hi\u1ec7n Khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00ed do: MS 98 (S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m, c\u1ed9t C\u1ed9ng) = MS 95 (S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m) +&#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-34267","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\/34267","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\/34267\/revisions"}],"predecessor-version":[{"id":34275,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34267\/revisions\/34275"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34267"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34267"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}