{"id":1749,"date":"2020-08-01T02:27:23","date_gmt":"2020-08-01T02:27:23","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=1749"},"modified":"2025-12-31T08:07:46","modified_gmt":"2025-12-31T01:07:46","slug":"doi-chieu-so-du-tien-mat-voi-bien-ban-kiem-ke","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/doi-chieu-so-du-tien-mat-voi-bien-ban-kiem-ke\/","title":{"rendered":"\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 ti\u1ec1n m\u1eb7t v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea"},"content":{"rendered":"<h3>1. T\u1ed5ng quan\u00a0<\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u00f4 t\u1ea3 quy tr\u00ecnh ki\u1ec3m k\u00ea qu\u1ef9 , c\u00e1ch in s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf . \u0110\u1ed3ng th\u1eddi ch\u1ec9 ra m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u kh\u1edbp v\u1edbi t\u1ed3n qu\u1ef9 th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/p>\n<p>Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n 111 \u2013 Quy\u0303 t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i t\u01b0\u0300ng loa\u0323i ti\u00ea\u0300n va\u0300 t\u01b0\u0300ng loa\u0323i quy\u0303 \u0111\u00ea\u0309 \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean S\u1ed5 qu\u1ef9 c\u1ee7a Th\u1ee7 qu\u1ef9.<\/p>\n<h3>2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n<ul>\n<li>Ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t l\u00e0 vi\u1ec7c ki\u1ec3m \u0111\u1ebfm s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n th\u1ef1c t\u1ebf trong qu\u1ef9 t\u1ea1i 1 th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n t\u1ed3n qu\u1ef9 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n t\u1ed3n tr\u00ean s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3.<\/li>\n<li>Sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t, \u0111\u01a1n v\u1ecb l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3).<\/li>\n<li>\u0110\u1ecbnh k\u1ef3 theo quy \u0111\u1ecbnh ho\u1eb7c khi c\u00f3 ph\u00e1t sinh y\u00eau c\u1ea7u ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 nh\u01b0 sau:<\/li>\n<\/ul>\n<ol>\n<li>Th\u00e0nh l\u1eadp ban ki\u1ec3m k\u00ea g\u1ed3m: k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, th\u1ee7 qu\u1ef9, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb.<\/li>\n<li>Ki\u1ec3m \u0111\u1ebfm s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf t\u1ed3n qu\u1ef9 theo t\u1eebng lo\u1ea1i ti\u1ec1n v\u1ec1 m\u1eb7t s\u1ed1 l\u01b0\u1ee3ng v\u00e0 m\u1ec7nh gi\u00e1.<\/li>\n<li>\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, n\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch th\u00ec t\u00ecm nguy\u00ean nh\u00e2n.<\/li>\n<li>Sau khi x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n th\u00ec ban ki\u1ec3m k\u00ea s\u1ebd ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c tr\u00ecnh l\u00ean c\u1ea5p cao h\u01a1n \u0111\u1ec3 x\u1eed l\u00fd.<\/li>\n<\/ol>\n<h3>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p>Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p co\u0301 ch\u00eanh l\u00ea\u0323ch khi ki\u00ea\u0309m tra, th\u01b0\u0323c hi\u00ea\u0323n \u0111\u00f4\u0301i chi\u00ea\u0301u S\u00f4\u0309 quy\u0303 cu\u0309a Thu\u0309 quy\u0303 va\u0300 ca\u0301c phi\u00ea\u0301u thu, phi\u00ea\u0301u chi th\u01b0\u0323c t\u00ea\u0301 \u01a1\u0309 b\u00ean ngoa\u0300i thi\u0300 th\u01b0\u0323c hi\u00ea\u0323n nh\u01b0 sau:<\/p>\n<p><strong>3.1. In S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft ti\u1ec1n m\u1eb7t\/S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Va\u0300o <strong>B\u00e1o c\u00e1o\\Ti\u1ec1n m\u1eb7t<\/strong>, cho\u0323n ba\u0301o ca\u0301o <strong>S11-H: S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft ti\u1ec1n m\u1eb7t\/S\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-64695 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/6-2.png\" alt=\"\" width=\"1110\" height=\"580\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/6-2.png 1110w, \/ke-toan\/wp-content\/uploads\/2025\/11\/6-2-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/6-2-1024x535.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/11\/6-2-768x401.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/11\/6-2-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/6-2-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/6-2-100x52.png 100w\" sizes=\"auto, (max-width: 1110px) 100vw, 1110px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai ba\u0301o ca\u0301c tham s\u00f4\u0301 ba\u0301o ca\u0301o nh\u01b0 h\u00ecnh .Nh\u00e2\u0301n <b>Xem b\u00e1o c\u00e1o.<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-64697 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/7-1.png\" alt=\"\" width=\"589\" height=\"732\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/7-1.png 589w, \/ke-toan\/wp-content\/uploads\/2025\/11\/7-1-241x300.png 241w, \/ke-toan\/wp-content\/uploads\/2025\/11\/7-1-40x50.png 40w, \/ke-toan\/wp-content\/uploads\/2025\/11\/7-1-48x60.png 48w, \/ke-toan\/wp-content\/uploads\/2025\/11\/7-1-80x100.png 80w\" sizes=\"auto, (max-width: 589px) 100vw, 589px\" \/><\/p>\n<p>\u00a0Ph\u1ea7n m\u1ec1m in b\u00e1o c\u00e1o nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-64699 size-full\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/8.png\" alt=\"\" width=\"1078\" height=\"593\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/11\/8.png 1078w, \/ke-toan\/wp-content\/uploads\/2025\/11\/8-300x165.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/11\/8-1024x563.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/11\/8-768x422.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/11\/8-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/11\/8-60x33.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/11\/8-100x55.png 100w\" sizes=\"auto, (max-width: 1078px) 100vw, 1078px\" \/><\/p>\n<p><strong>3.2. \u0110\u1ed1i chi\u1ebfu s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 120px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 50%; height: 24px;\"><strong>Nguy\u00ean nh\u00e2n\u00a0<\/strong><\/td>\n<td style=\"width: 50%; height: 24px;\"><strong>Gi\u1ea3i ph\u00e1p\u00a0<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 50%; height: 48px;\">Sai s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3\u00a0<\/td>\n<td style=\"width: 50%; height: 48px;\">S\u1eeda s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 t\u01b0\u01a1ng t\u1ef1 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nhap-so-du-tai-khoan\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 50%; height: 48px;\">Nh\u1eadp sai s\u1ed1 ti\u1ec1n tr\u00ean phi\u1ebfu thu\/chi<\/td>\n<td style=\"width: 50%; height: 48px;\">\u0110\u1ed1i chi\u1ebfu l\u1ea1i ch\u1ee9ng t\u1eeb g\u1ed1c v\u00e0 s\u1eeda l\u1ea1i cho \u0111\u00fang<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Sai ng\u00e0y h\u1ea1ch to\u00e1n thu\/chi<\/td>\n<td style=\"width: 50%;\">S\u1eeda l\u1ea1i cho \u0111\u00fang ng\u00e0y th\u1ef1c t\u1ebf thu\/chi<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Ch\u01b0a ghi s\u1ed5 ch\u1ee9ng t\u1eeb thu\/chi<\/td>\n<td style=\"width: 50%;\">Ki\u1ec3m tra v\u00e0 ghi s\u1ed5 l\u1ea1i ch\u1ee9ng t\u1eeb thu\/chi<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb thu\/chi\u00a0<\/td>\n<td style=\"width: 50%;\">L\u1eadp b\u1ed5 sung ch\u1ee9ng t\u1eeb thu\/chi<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Th\u1eeba ch\u1ee9ng t\u1eeb thu\/chi<\/td>\n<td style=\"width: 50%;\">X\u00f3a b\u1ecf ch\u1ee9ng t\u1eeb b\u1ecb tr\u00f9ng\u00a0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%;\">Sai l\u1ec7ch do l\u00e0m tr\u00f2n ti\u1ec1n l\u1ebb<\/td>\n<td style=\"width: 50%;\">B\u1ecf qua ch\u00eanh l\u1ec7ch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn m\u00f4 t\u1ea3 quy tr\u00ecnh ki\u1ec3m k\u00ea qu\u1ef9 , c\u00e1ch in s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf . \u0110\u1ed3ng th\u1eddi ch\u1ec9 ra m\u1ed9t s\u1ed1 nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap anh\/ch\u1ecb ki\u1ec3m tra&#8230;<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[141],"ht-kb-tag":[],"class_list":["post-1749","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-buoc-1-kiem-ke-doi-chieu-thuc-te"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1749","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\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=1749"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1749\/revisions"}],"predecessor-version":[{"id":70377,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/1749\/revisions\/70377"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=1749"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=1749"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=1749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}