{"id":35197,"date":"2023-10-04T09:28:19","date_gmt":"2023-10-04T02:28:19","guid":{"rendered":"http:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=35197"},"modified":"2025-12-17T09:48:48","modified_gmt":"2025-12-17T02:48:48","slug":"lam-the-nao-de-phan-loai-so-du-khi-lap-bao-cao-b04-bctc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/lam-the-nao-de-phan-loai-so-du-khi-lap-bao-cao-b04-bctc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n khi l\u1eadp b\u00e1o c\u00e1o B04\/BCTC?"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/h3>\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n<\/strong> khi l\u1eadp B04\/BCTC \u2013 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>, \u00e1p d\u1ee5ng cho c\u00e1c ch\u1ec9 ti\u00eau sau:<\/p>\n
– Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n, \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/p>\n
– Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu theo kh\u00e1ch h\u00e0ng.<\/p>\n
– Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n trong \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p 1.<\/p>\n
– Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n
Qua \u0111\u00f3 gi\u00fap s\u1ed1 li\u1ec7u thuy\u1ebft minh ph\u00f9 h\u1ee3p k\u1ef3 h\u1ea1n, \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 l\u00ean b\u00e1o c\u00e1o ch\u00ednh x\u00e1c<\/strong>.<\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n
T\u00ednh t\u1eeb ng\u00e0y kh\u00f3a s\u1ed5 k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0<\/p>\n
C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u1eafn h\u1ea1n khi th\u1eddi gian thu h\u1ed3i kh\u00f4ng qu\u00e1 12 th\u00e1ng\u00a0<\/p>\n
C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 d\u00e0i h\u1ea1n khi k\u1ef3 h\u1ea1n thu h\u1ed3i tr\u00ean 12 th\u00e1ng\u00a0<\/p>\n
Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau ng\u1eafn h\u1ea1n(n\u1ebfu kh\u00f4ng c\u00f3 d\u00e0i h\u1ea1n th\u00ec anh\/ch\u1ecb kh\u00f4ng c\u1ea7n l\u00e0m g\u00ec), n\u1ebfu c\u1ea7n ph\u00e2n lo\u1ea1i ri\u00eang ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n th\u00ec anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> N\u1ebfu ch\u01b0a l\u1eadp b\u00e1o c\u00e1o B04\/BCTC th\u00ec anh\/ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn\u00a0L\u00e2\u0323p ba\u0301o ca\u0301o\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> C\u00f2n n\u1ebfu \u0111\u00e3 l\u1eadp B04\/BCTC th\u00ec anh\/ch\u1ecb m\u1edf l\u1ea1i b\u00e1o c\u00e1o, nh\u1ea5n S\u1eeda.<\/strong><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn n\u1ed9i dung thuy\u1ebft minh c\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0. V\u00ed d\u1ee5: M\u1ee5c III.4 – Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng.<\/strong><\/p>\n
B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0.<\/strong><\/p>\n
$\"\"$ <\/p>\n
\n
Ph\u1ea7n c\u1eeda s\u1ed5 ph\u00eda tr\u00ean T\u00e0i kho\u1ea3n v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng: <\/strong>th\u1ec3 hi\u1ec7n t\u1ea5t c\u1ea3 c\u00f4ng n\u1ee3 chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0\u00a0<\/li>\n<\/ul>\n
Anh\/ch\u1ecb t\u00edch ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n ph\u00e2n lo\u1ea1i d\u00e0i h\u1ea1n v\u00e0\u00a0 khai b\u00e1o k\u1ef3 h\u1ea1n xu\u1ed1ng c\u1ee7a s\u1ed5 ph\u00eda d\u01b0\u1edbi\u00a0<\/p>\n
\n
C\u1eeda s\u1ed5 ph\u00eda d\u01b0\u1edbi : t\u00e1ch k\u1ef3 h\u1ea1n cho c\u00f4ng n\u1ee3\u00a0<\/li>\n<\/ul>\n
T\u00edch d\u1ea5u + \u0111\u1ec3 th\u00eam d\u00f2ng\u00a0\u00a0<\/p>\n
Nh\u1eadp s\u1ed1 ng\u00e0y v\u00e0o c\u1ed9t K\u1ef3 h\u1ea1n( ng\u00e0y )\u00a0<\/p>\n
Nh\u1eadp s\u1ed1 d\u01b0 chi ti\u1ebft theo t\u1eebng k\u1ef3 h\u1ea1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 ch\u1ecdn \u1edf c\u1ed9t s\u1ed1 ph\u00e2n lo\u1ea1i<\/p>\n
Ti\u1ebfp t\u1ee5c ch\u1ecdn c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i nh\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00ean(n\u1ebfu c\u00f3)<\/p>\n
N\u1ebfu mu\u1ed1n x\u00f3a ph\u00e2n lo\u1ea1i sai th\u00ec t\u00edch v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng th\u00f9ng r\u00e1c ?\ufe0f<\/b><\/p>\n
\n
Nh\u1ea5n C\u1ea5t.<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Sau khi khai b\u00e1o ph\u00e2n lo\u1ea1i xong cho t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng anh ch\u1ecb nh\u1ea5n \u2573 \u0111\u1ec3 \u0111\u00f3ng c\u1eeda s\u1ed5 Ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0. B\u00e1o c\u00e1o s\u1ebd t\u00e1ch ri\u00eang ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/span><\/p>\n
$\"\"$ <\/p>\n
\u0110\u1ed3ng th\u1eddi c\u0169ng t\u00e1ch s\u1ed1 li\u1ec7u ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n tr\u00ean b\u00e1o c\u00e1o B01\/BCTC<\/p>\n
Anh\/ch\u1ecb nh\u1ea5n C\u1ea5t \u0111\u1ec3 l\u01b0u l\u1ea1i BCTC \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u1ec9nh s\u1eeda .<\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch ph\u00e2n lo\u1ea1i s\u1ed1 d\u01b0 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n khi l\u1eadp B04\/BCTC \u2013 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u00e1p d\u1ee5ng cho c\u00e1c ch\u1ec9 ti\u00eau sau: – Thuy\u1ebft minh chi ti\u1ebft s\u1ed1 d\u01b0 \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh: \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n,…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[117],"ht-kb-tag":[],"class_list":["post-35197","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-bao-cao-tai-chinh"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/35197","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\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=35197"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/35197\/revisions"}],"predecessor-version":[{"id":68039,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/35197\/revisions\/68039"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=35197"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=35197"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=35197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}