{"id":53729,"date":"2026-07-10T10:56:12","date_gmt":"2026-07-10T03:56:12","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=53729"},"modified":"2026-07-16T08:53:27","modified_gmt":"2026-07-16T01:53:27","slug":"kbnn-tu-choi-bao-cao-voi-ly-do-gia-tri-nam-nay-cua-chi-tieu-ms315-kinh-phi-uy-quyen-tu-nsnn-cap-tren-cap-cho-hoat-dong-cua-don-vi-tren-b04-bctc-phai-lon-hon-hoac-bang-0","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/kbnn-tu-choi-bao-cao-voi-ly-do-gia-tri-nam-nay-cua-chi-tieu-ms315-kinh-phi-uy-quyen-tu-nsnn-cap-tren-cap-cho-hoat-dong-cua-don-vi-tren-b04-bctc-phai-lon-hon-hoac-bang-0\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [MS315 &#8211; Kinh ph\u00ed \u1ee7y quy\u1ec1n t\u1eeb NSNN c\u1ea5p tr\u00ean c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb] tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0."},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) khi n\u1ed9p l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN b\u1ecb t\u1eeb ch\u1ed1i do ch\u1ec9 ti\u00eau <strong data-start=\"1265\" data-end=\"1302\">MS315 tr\u00ean B04\/BCTC c\u00f3 gi\u00e1 tr\u1ecb \u00e2m<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53705 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/315.png\" alt=\"\" width=\"1052\" height=\"386\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/315.png 1052w, \/2025\/wp-content\/uploads\/2026\/07\/315-300x110.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/315-1024x376.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/315-768x282.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/315-50x18.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/315-60x22.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/315-100x37.png 100w\" sizes=\"auto, (max-width: 1052px) 100vw, 1052px\" \/><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/h3>\n<h4>2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p>Nguy\u00ean nh\u00e2n ph\u00e1t sinh khi s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb <strong data-start=\"1429\" data-end=\"1470\">TK 511 c\u1ee7a ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong> <strong data-start=\"1471\" data-end=\"1484\">\u0111\u1ed3ng th\u1eddi<\/strong> c\u00f3 h\u1ea1ch to\u00e1n v\u1edbi <strong data-start=\"1502\" data-end=\"1545\">m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch cao h\u01a1n c\u1ea5p c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong>, d\u1eabn \u0111\u1ebfn ch\u1ec9 ti\u00eau <strong>IV.1 m\u1ee5c 2.3<\/strong> tr\u00ean <strong>B04\/BCTC<\/strong> b\u1ecb \u00e2m.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53707 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/ms315.png\" alt=\"\" width=\"1212\" height=\"715\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/ms315.png 1212w, \/2025\/wp-content\/uploads\/2026\/07\/ms315-300x177.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/ms315-1024x604.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/ms315-768x453.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/ms315-50x29.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/ms315-60x35.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/ms315-100x59.png 100w\" sizes=\"auto, (max-width: 1212px) 100vw, 1212px\" \/><\/p>\n<p><strong>V\u00ed d\u1ee5: <\/strong>\u0110\u01a1n v\u1ecb d\u00f9ng ng\u00e2n s\u00e1ch c\u1ea5p 4, nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n N\u1ee3 TK 511 d\u01b0\u01a1ng ti\u1ec1n (ho\u1eb7c TK C\u00f3 511 \u00e2m ti\u1ec1n) ch\u1ecdn <strong>ng\u00e2n s\u00e1ch Huy\u1ec7n (c\u1ea5p 3), T\u1ec9nh (c\u1ea5p 2) ho\u1eb7c TW (c\u1ea5p 1).<\/strong><\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> \u0110\u1ec3 ki\u1ec3m tra m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch c\u1ee7a \u0111\u01a1n v\u1ecb. Anh\/ch\u1ecb v\u00e0o H\u1ec7 th\u1ed1ng\\T\u00f9y ch\u1ecdn\\Th\u00f4ng tin \u0111\u01a1n v\u1ecb , xem l\u1ea1i \u00f4 M\u00e3 c\u1ea5p NS<\/p>\n<h4>2.2 C\u00e1ch x\u1eed l\u00fd<\/h4>\n<p><strong data-start=\"1924\" data-end=\"1947\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng n\u00e0y \u00e1p d\u1ee5ng khi <\/strong>\u0111\u01a1n v\u1ecb th\u1ef1c t\u1ebf <strong data-start=\"1965\" data-end=\"2003\">ch\u1ec9 c\u00f3 1 m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch duy nh\u1ea5t<\/strong> (kh\u00f4ng c\u00f3 kinh ph\u00ed \u1ee7y quy\u1ec1n).<\/p>\n<p>Anh\/ch\u1ecb ki\u1ec3m tra l\u1ea1i ch\u1ee9ng t\u1eeb n\u1ebfu ch\u1ecdn nh\u1ea7m ngu\u1ed3n th\u00ec th\u1ef1c hi\u1ec7n ch\u1ecdn l\u1ea1i.\u00a0<\/p>\n<p>N\u1ebfu kh\u00f4ng s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh m\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh tr\u00ean b\u00e1o c\u00e1o <strong>B04\/BCTC<\/strong>\u00a0 th\u00ec anh\/ch\u1ecb l\u00e0m nh\u01b0 sau :<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2: \u0110\u1ec3 chu\u1ed9t \u1edf d\u00f2ng BCTC c\u1ea7n s\u1eeda B04\/BCTC<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n Xem<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53637 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/BCTc.png\" alt=\"\" width=\"1691\" height=\"728\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/BCTc.png 1691w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-300x129.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-1024x441.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-768x331.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-50x22.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-1536x661.png 1536w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-60x26.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/BCTc-100x43.png 100w\" sizes=\"auto, (max-width: 1691px) 100vw, 1691px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n s\u1eeda \u0111\u1ec3 s\u1eeda l\u1ea1i ch\u1ec9 ti\u00eau IV.1<\/p>\n<p>V\u00e0o tab <strong>6.M\u1ee5c IV(1-7),\u00a0M\u1ee5c IV.1 Thuy\u1ebft minh chi ti\u1ebft doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p, m\u1ee5c 2.3 Kinh ph\u00ed \u1ee7y quy\u1ec1n t\u1eeb NSNN c\u1ea5p tr\u00ean c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n<ul>\n<li data-section-id=\"1vbbsuy\" data-start=\"2405\" data-end=\"2427\">Nh\u1eadp <strong data-start=\"2412\" data-end=\"2427\">m\u1ee5c 2.3 = 0<\/strong><\/li>\n<li data-section-id=\"1qannh7\" data-start=\"2428\" data-end=\"2550\">\u0110i\u1ec1u ch\u1ec9nh <strong data-start=\"2441\" data-end=\"2496\">m\u1ee5c 2.1 = T\u1ed5ng chi ph\u00ed ngu\u1ed3n NSNN kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><br data-start=\"2496\" data-end=\"2499\" \/><br \/>\n(ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ee5c 2 tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-53715 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/IV.1.png\" alt=\"\" width=\"1202\" height=\"570\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/IV.1.png 1202w, \/2025\/wp-content\/uploads\/2026\/07\/IV.1-300x142.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/IV.1-1024x486.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/IV.1-768x364.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/IV.1-50x24.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/IV.1-60x28.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/IV.1-100x47.png 100w\" sizes=\"auto, (max-width: 1202px) 100vw, 1202px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong> v\u00e0 th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) khi n\u1ed9p l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN b\u1ecb t\u1eeb ch\u1ed1i do ch\u1ec9 ti\u00eau MS315 tr\u00ean B04\/BCTC c\u00f3 gi\u00e1 tr\u1ecb \u00e2m. 2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd 2.1 Nguy\u00ean nh\u00e2n&#8230;<\/p>\n","protected":false},"author":63,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-53729","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\/53729","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\/63"}],"version-history":[{"count":2,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/53729\/revisions"}],"predecessor-version":[{"id":53739,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/53729\/revisions\/53739"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=53729"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=53729"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=53729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}