{"id":16115,"date":"2021-07-13T11:42:19","date_gmt":"2021-07-13T04:42:19","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&#038;p=16115"},"modified":"2026-05-27T10:00:44","modified_gmt":"2026-05-27T03:00:44","slug":"khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-tong-tai-san-nguon-von-0-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-nop-bctc-cho-kbnn-bi-tu-choi-voi-li-do-tong-tai-san-nguon-von-0-thi-lam-the-nao\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do T\u1ed5ng [MS230 + MS300] (S\u1ed1 cu\u1ed1i n\u0103m) tr\u00ean B01\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb gi\u1ea3i th\u00edch nguy\u00ean nh\u00e2n khi n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i ho\u1eb7c tr\u1ea3 l\u1ea1i v\u1edbi l\u00fd do\u00a0<strong>\u201cGi\u00e1 tr\u1ecb S\u1ed1 cu\u1ed1i n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [MS230 \u2013 T\u1ed4NG C\u1ed8NG T\u00c0I S\u1ea2N] tr\u00ean B01\/BCTC + gi\u00e1 tr\u1ecb S\u1ed1 cu\u1ed1i n\u0103m c\u1ee7a ch\u1ec9 ti\u00eau [MS300 \u2013 T\u1ed4NG C\u1ed8NG NGU\u1ed2N V\u1ed0N (M\u00e3 s\u1ed1 300 = M\u00e3 s\u1ed1 240 + M\u00e3 s\u1ed1 280)] tr\u00ean B01\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0\u201d.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/230.1.png\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 id=\"2-1-nguyen-nhan\">2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p>Do KBNN y\u00eau c\u1ea7u ch\u1ec9 ti\u00eau\u00a0<strong>MS230 T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n<\/strong>\u00a0v\u00e0 ch\u1ec9 ti\u00eau\u00a0<strong>MS300 T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n<\/strong>\u00a0ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0. Tuy nhi\u00ean, s\u1ed1 li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb b\u1eb1ng 0 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c KBNN ch\u1ea5p nh\u1eadn.<\/p>\n<h4 id=\"2-2-cach-xu-ly\">2.2 C\u00e1ch x\u1eed l\u00fd<\/h4>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0N\u1ebfu th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng Nguy\u00ean gi\u00e1 TSC\u0110=HMLK -&gt;\u00a0<strong>MS 230 T\u1ed5ng c\u1ed9ng t\u00e0i s\u1ea3n v\u00e0 MS300 T\u1ed5ng c\u1ed9ng ngu\u1ed3n v\u1ed1n =0<\/strong>\u00a0l\u00e0<strong>\u00a0\u0110\u00daNG.<\/strong><\/p>\n<p>-&gt; Anh ch\u1ecb trao \u0111\u1ed5i v\u1edbi c\u00e1n b\u1ed9 KBNN \u0111\u1ec3 x\u1eed l\u00fd v\u00ec s\u1ed1 \u0111\u00e3 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng ch\u01b0a nh\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n nh\u1eadp li\u1ec7u t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 l\u00ean BCTC ch\u00ednh x\u00e1c.<\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn nh\u1eadp t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean ph\u1ea7n m\u1ec1m theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/ke-toan-tai-san-co-dinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>L\u1eadp b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 xu\u1ea5t kh\u1ea9u n\u1ed9p l\u1ea1i KBNN.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-16115","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-kbnn-tu-choi-bao-cao"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/16115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=16115"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/16115\/revisions"}],"predecessor-version":[{"id":77883,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/16115\/revisions\/77883"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=16115"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=16115"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=16115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}