{"id":34269,"date":"2025-03-19T10:51:41","date_gmt":"2025-03-19T03:51:41","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=34269"},"modified":"2025-03-19T10:51:41","modified_gmt":"2025-03-19T03:51:41","slug":"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","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-so-du-cuoi-nam-thuoc-muc-iii-15-tren-bao-cao-b04-bctc-khong-bang-gia-tri-chi-tieu-so-du-d\/","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 [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] \u2026 thu\u1ed9c M\u1ee5c III.15 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<ul>\n<li>Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] C\u00e1c qu\u1ef9 thu\u1ed9c M\u1ee5c III.15 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]<\/li>\n<li>Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] Ngu\u1ed3n v\u1ed1n kinh doanh thu\u1ed9c M\u1ee5c III.15 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]<\/li>\n<li>Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 thu\u1ed9c M\u1ee5c III.15 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]<\/li>\n<li>Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] Th\u1eb7ng d\u01b0 (Th\u00e2m h\u1ee5t l\u0169y k\u1ebf) thu\u1ed9c M\u1ee5c III.15 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]<\/li>\n<li>Gi\u00e1 tr\u1ecb ch\u1ec9 ti\u00eau [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] Ngu\u1ed3n c\u1ea3i c\u00e1ch ti\u1ec1n l\u01b0\u01a1ng thu\u1ed9c M\u1ee5c III.15 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<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22224 size-full\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/cac-quy.png\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" srcset=\"\/wp-content\/uploads\/2021\/07\/cac-quy.png 1024w, \/wp-content\/uploads\/2021\/07\/cac-quy-300x225.png 300w, \/wp-content\/uploads\/2021\/07\/cac-quy-768x576.png 768w, \/wp-content\/uploads\/2021\/07\/cac-quy-50x38.png 50w, \/wp-content\/uploads\/2021\/07\/cac-quy-60x45.png 60w, \/wp-content\/uploads\/2021\/07\/cac-quy-100x75.png 100w\" alt=\"\" width=\"1024\" height=\"768\" \/><\/p>\n<h3 id=\"2-nguyen-nhan\">2. 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=\"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>V\u00e0o<b> Nghi\u1ec7p v\u1ee5\\Nh\u1eadp s\u1ed1 d\u01b0 ban \u0111\u1ea7u<\/b>, nh\u1eadp s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c TK\u00a0 411,TK 413, TK 421, TK 431, TK 468 sao cho kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m c\u1ee7a Ngu\u1ed3n v\u1ed1n kinh doanh (411), Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 (413), Th\u1eb7ng d\u01b0(th\u00e2m h\u1ee5t) l\u0169y k\u1ebf (421), C\u00e1c qu\u1ef9 (431), Ngu\u1ed3n CCTL (468) tr\u00ean b\u00e1o c\u00e1o TKT<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34271 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/03\/a5.png\" alt=\"\" width=\"579\" height=\"222\" srcset=\"\/2025\/wp-content\/uploads\/2025\/03\/a5.png 579w, \/2025\/wp-content\/uploads\/2025\/03\/a5-300x115.png 300w, \/2025\/wp-content\/uploads\/2025\/03\/a5-50x19.png 50w, \/2025\/wp-content\/uploads\/2025\/03\/a5-60x23.png 60w, \/2025\/wp-content\/uploads\/2025\/03\/a5-100x38.png 100w\" sizes=\"auto, (max-width: 579px) 100vw, 579px\" \/><\/p>\n<ul>\n<li>Sau \u0111\u00f3, anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 c\u00e2n \u0111\u1ed1i l\u1ea1i b\u1eb1ng c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n sao cho s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m tr\u1edf th\u00e0nh s\u1ed1 \u0111\u00fang c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n Bi\u1ec3u hi\u1ec7n (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 c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb)<\/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<p>T\u1ea1i ph\u1ea7n<b>\u00a0T\u1ed5ng h\u1ee3p\/L\u1eadp BCTC\/B04\/BCTC\u00a0<\/b>\u2013 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<b>,\u00a0<\/b>nh\u1ea5n<b>\u00a0S\u1eeda\u00a0<\/b>v\u00e0 s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u sao cho \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n<b>\u00a0Bi\u1ec3u hi\u1ec7n<\/b><\/p>\n<p><b><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22223 size-full\" src=\"https:\/\/helpmimosa2022.misa.vn\/wp-content\/uploads\/2021\/07\/muc-15.png\" sizes=\"auto, (max-width: 1022px) 100vw, 1022px\" srcset=\"\/wp-content\/uploads\/2021\/07\/muc-15.png 1022w, \/wp-content\/uploads\/2021\/07\/muc-15-300x213.png 300w, \/wp-content\/uploads\/2021\/07\/muc-15-768x545.png 768w, \/wp-content\/uploads\/2021\/07\/muc-15-50x35.png 50w, \/wp-content\/uploads\/2021\/07\/muc-15-60x43.png 60w, \/wp-content\/uploads\/2021\/07\/muc-15-100x71.png 100w\" alt=\"\" width=\"1022\" height=\"725\" \/><\/b><\/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 [S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] C\u00e1c qu\u1ef9 thu\u1ed9c M\u1ee5c III.15 tr\u00ean b\u00e1o c\u00e1o B04\/BCTC kh\u00f4ng b\u1eb1ng gi\u00e1 tr\u1ecb ch\u1ec9&#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-34269","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\/34269","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\/34269\/revisions"}],"predecessor-version":[{"id":34273,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/34269\/revisions\/34273"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=34269"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=34269"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=34269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}