{"id":57943,"date":"2026-08-21T15:59:37","date_gmt":"2026-08-21T08:59:37","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=57943"},"modified":"2026-09-11T16:59:17","modified_gmt":"2026-09-11T09:59:17","slug":"cac-buoc-de-hoan-thien-bao-cao-tai-chinh-bao-cao-quyet-toan","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/cac-buoc-de-hoan-thien-bao-cao-tai-chinh-bao-cao-quyet-toan\/","title":{"rendered":"C\u00e1c b\u01b0\u1edbc \u0111\u1ec3 ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1c b\u01b0\u1edbc ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n; \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi n\u1ed9p l\u00ean Kho b\u1ea1c, c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan thu\u1ebf. T\u1eeb \u0111\u00f3 gi\u00fap anh\/ch\u1ecb ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c, ph\u00f9 h\u1ee3p hay c\u00e2n \u0111\u1ed1i hay ch\u01b0a tr\u01b0\u1edbc khi g\u1eedi kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan thu\u1ebf.<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n, c\u1ea7n nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 t\u0103ng, gi\u1ea3m, \u0111\u00e1nh gi\u00e1 l\u1ea1i, hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/p>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4>B\u01b0\u1edbc 1: Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu m\u1eabu s\u1ed1 01a v\u00e0 02a, m\u1eabu s\u1ed1 06 \u0111\u1ea3m b\u1ea3o \u0111\u00fang, kh\u1edbp v\u1edbi kho b\u1ea1c.<\/h4>\n<p>V\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu\\ Xem c\u00e1c b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu 01a, 02a, m\u1eabu s\u1ed1 06 v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u c\u1ee7a kho b\u1ea1c.<\/p>\n<p>N\u1ebfu b\u00e1o c\u00e1o ch\u01b0a \u0111\u00fang anh\/chi x\u00e1c \u0111\u1ecbnh b\u00e1o c\u00e1o sai, c\u1ed9t sai v\u00e0 ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/lam-the-nao-khi-xem-bao-cao-doi-chieu-thay-so-lieu-khong-dung\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4>B\u01b0\u1edbc 2: Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/s05-h-bang-can-doi-phat-sinh-so-lieu-chua-dung-thi-lam-the-nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/h4>\n<h4>B\u01b0\u1edbc 3: X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/xac-dinh-ket-qua-hoat-dong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/h4>\n<h4>B\u01b0\u1edbc 4: L\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/h4>\n<p>Th\u00f4ng th\u01b0\u1eddng b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu \u0111\u00fang th\u00ec b\u00e1o c\u00e1o quy\u1ebft to\u00e1n s\u1ebd \u0111\u00fang, b\u00e1o c\u00e1o S05-H: B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh \u0111\u00fang th\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd \u0111\u00fang theo.<\/p>\n<p><strong>1. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/strong><\/p>\n<p>Anh\/ch\u1ecb v\u00e0o B\u00e1o c\u00e1o\\B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nh\u01b0 B01\/BCQT, ph\u1ee5 bi\u1ec3u F01-01 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.\u00a0<\/p>\n<p>N\u1ebfu s\u1ed1 li\u1ec7u ch\u01b0a \u0111\u00fang anh\/ch\u1ecb x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau sai v\u00e0 l\u00e0m theo h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/bao-cao-quyet-toan-2\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p>Anh\/ch\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<h4><strong>B\u01b0\u1edbc 5: N\u1ed9p b\u00e1o c\u00e1o<\/strong><\/h4>\n<p>N\u1ed9p b\u00e1o c\u00e1o cho kho b\u1ea1c anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>N\u1ed9p b\u00e1o c\u00e1o cho c\u1ea5p tr\u00ean anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/nop-bao-cao-len-don-vi-cap-tren\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p>N\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xuat-khau-xml-nop-bao-cao-cho-co-quan-thue\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1c b\u01b0\u1edbc ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n; \u0111\u1ed3ng th\u1eddi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi n\u1ed9p l\u00ean Kho b\u1ea1c, c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1&#8230;<\/p>\n","protected":false},"author":51,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[1031],"ht-kb-tag":[],"class_list":["post-57943","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-tong-hop"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57943","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":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57943\/revisions"}],"predecessor-version":[{"id":58437,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/57943\/revisions\/58437"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=57943"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=57943"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=57943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}