{"id":55929,"date":"2026-07-20T16:32:10","date_gmt":"2026-07-20T09:32:10","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=55929"},"modified":"2026-07-20T16:32:10","modified_gmt":"2026-07-20T09:32:10","slug":"kbnn-tu-choi-bao-cao-voi-ly-do-gia-tri-so-dau-nam-cua-chi-tieu-ms300-tren-b04-bctc-phai-nho-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-so-dau-nam-cua-chi-tieu-ms300-tren-b04-bctc-phai-nho-hon-hoac-bang-0\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do Gi\u00e1 tr\u1ecb S\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau MS300 tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n BCTC n\u1ed9p cho KBNN t\u1eeb ch\u1ed1i v\u1edbi l\u00fd do ch\u1ec9 ti\u00eau\u00a0<strong>MS300\u00a0<\/strong><strong>III.21 Thuy\u1ebft minh s\u1ed1 d\u01b0 kho\u1ea3n th\u00e2m h\u1ee5t l\u0169y k\u1ebf tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/strong><\/p>\n<p><strong>M\u1ed9t s\u1ed1 l\u1ed7i li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau n\u00e0y:<\/strong><\/p>\n<ul>\n<li data-section-id=\"1jiz7tr\" data-start=\"69\" data-end=\"158\">Gi\u00e1 tr\u1ecb S\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau MS300 tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0<\/li>\n<li data-section-id=\"1c6vd4m\" data-start=\"160\" data-end=\"241\">Gi\u00e1 tr\u1ecb S\u1ed1 cu\u1ed1i n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau 2 tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/li>\n<li data-section-id=\"gautei\" data-start=\"243\" data-end=\"323\">Gi\u00e1 tr\u1ecb S\u1ed1 \u0111\u1ea7u n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau 2 tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/li>\n<li data-section-id=\"16syiif\" data-start=\"325\" data-end=\"415\">Gi\u00e1 tr\u1ecb S\u1ed1 cu\u1ed1i n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau MS300 tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-77689 size-full\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/06\/tuchoi1.png\" alt=\"\" width=\"773\" height=\"234\" \/><\/p>\n<h3 id=\"2-nguyen-nhan-va-giai-phap\">2. Nguy\u00ean nh\u00e2n v\u00e0 Gi\u1ea3i ph\u00e1p<\/h3>\n<h4 id=\"2-1-nguyen-nhan\">2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p data-start=\"1313\" data-end=\"1434\">Theo<strong>\u00a0Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>, ch\u1ec9 ti\u00eau III.21 d\u00f9ng \u0111\u1ec3 thuy\u1ebft minh s\u1ed1 d\u01b0 kho\u1ea3n th\u1eb7ng d\u01b0 l\u0169y k\u1ebf ho\u1eb7c kho\u1ea3n th\u00e2m h\u1ee5t l\u0169y k\u1ebf.<\/p>\n<ul data-start=\"1439\" data-end=\"1651\">\n<li data-section-id=\"1d2elga\" data-start=\"1439\" data-end=\"1603\"><strong>M\u1ee5c 1<\/strong>\u00a0(Th\u1eb7ng d\u01b0 l\u0169y k\u1ebf) th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, Ngu\u1ed3n chi \u0111\u1ea7u t\u01b0 \u0111\u00e3 thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, Ngu\u1ed3n kh\u00e1c\u2026 v\u00e0 \u0111\u01b0\u1ee3c ghi\u00a0<strong data-start=\"1590\" data-end=\"1602\">s\u1ed1 d\u01b0\u01a1ng<\/strong>.<\/li>\n<li data-section-id=\"hakywm\" data-start=\"1606\" data-end=\"1651\"><strong>M\u1ee5c 2<\/strong>\u00a0(Th\u00e2m h\u1ee5t l\u0169y k\u1ebf) \u0111\u01b0\u1ee3c ghi\u00a0<strong data-start=\"1641\" data-end=\"1650\">s\u1ed1 \u00e2m<\/strong>.<\/li>\n<\/ul>\n<h4 id=\"2-2-giai-phap\">2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n<p>Anh ch\u1ecb th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u1ec3 thuy\u1ebft minh chi ti\u1ebft \u0111\u00fang s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf<\/p>\n<p><strong>B\u01b0\u1edbc 1:\u00a0<\/strong>Sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ch\u1ec9nh s\u1eeda theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/sao-luu-du-lieu\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55931 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242.png\" alt=\"\" width=\"1164\" height=\"692\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242.png 1164w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242-300x178.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242-1024x609.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242-768x457.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242-50x30.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242-60x36.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-242-100x59.png 100w\" sizes=\"auto, (max-width: 1164px) 100vw, 1164px\" \/><br \/>\n<strong>B\u01b0\u1edbc 3:\u00a0<\/strong>T\u00edch chu\u1ed9t tr\u00e1i 2 l\u1ea7n v\u00e0o ba\u0301o ca\u0301o B04\/BCTC.\u00a0<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n<strong>\u00a0S\u1eeda<\/strong><\/p>\n<p data-start=\"2345\" data-end=\"2406\">Ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda ch\u1ec9 ti\u00eau III.21 tr\u00ean B04\/BCTC, \u0111\u1ea3m b\u1ea3o:<\/p>\n<ul data-start=\"2411\" data-end=\"2568\">\n<li data-section-id=\"1we4pr\" data-start=\"2411\" data-end=\"2473\">M\u1ee5c 1 (Thuy\u1ebft minh s\u1ed1 d\u01b0 kho\u1ea3n th\u1eb7ng d\u01b0 l\u0169y k\u1ebf) l\u00e0 s\u1ed1 d\u01b0\u01a1ng.<\/li>\n<li data-section-id=\"s4juhf\" data-start=\"2476\" data-end=\"2535\">M\u1ee5c 2 (Thuy\u1ebft minh s\u1ed1 d\u01b0 kho\u1ea3n th\u00e2m h\u1ee5t l\u0169y k\u1ebf) l\u00e0 s\u1ed1 \u00e2m.<\/li>\n<li data-section-id=\"5hp8ss\" data-start=\"2538\" data-end=\"2568\">T\u1ed5ng s\u1ed1 li\u1ec7u kh\u00f4ng thay \u0111\u1ed5i.<\/li>\n<\/ul>\n<p><strong>B\u01b0\u01a1\u0301c 5:<\/strong> Nh\u00e2\u0301n <strong>C\u00e2\u0301t.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\\Danh s\u00e1ch b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/strong>. Nh\u1ea5n<strong>\u00a0X\u00f3a.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-55933 size-full\" src=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244.png\" alt=\"\" width=\"1074\" height=\"386\" srcset=\"\/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244.png 1074w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244-300x108.png 300w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244-1024x368.png 1024w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244-768x276.png 768w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244-50x18.png 50w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244-60x22.png 60w, \/2025\/wp-content\/uploads\/2026\/07\/2026-07-20-244-100x36.png 100w\" sizes=\"auto, (max-width: 1074px) 100vw, 1074px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7: <\/strong>V\u00e0o<strong>\u00a0T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\u00a0<\/strong>th\u1ef1c hi\u1ec7n Xu\u1ea5t kh\u1ea9u l\u1ea1i b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p Kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn\u00a0<strong><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><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n BCTC n\u1ed9p cho KBNN t\u1eeb ch\u1ed1i v\u1edbi l\u00fd do ch\u1ec9 ti\u00eau\u00a0MS300\u00a0III.21 Thuy\u1ebft minh s\u1ed1 d\u01b0 kho\u1ea3n th\u00e2m h\u1ee5t l\u0169y k\u1ebf tr\u00ean B04\/BCTC ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 0. M\u1ed9t s\u1ed1 l\u1ed7i li\u00ean quan \u0111\u1ebfn ch\u1ec9 ti\u00eau n\u00e0y: Gi\u00e1 tr\u1ecb S\u1ed1&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[983],"ht-kb-tag":[],"class_list":["post-55929","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\/55929","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\/51"}],"version-history":[{"count":1,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/55929\/revisions"}],"predecessor-version":[{"id":55935,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/55929\/revisions\/55935"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=55929"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=55929"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=55929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}