{"id":5512,"date":"2020-08-18T07:49:53","date_gmt":"2020-08-18T07:49:53","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&p=5512"},"modified":"2026-05-27T14:38:10","modified_gmt":"2026-05-27T07:38:10","slug":"huong-dan-nop-bctc-cho-tkt-trong-truong-hop-kbnn-tu-choi-nhan-bao-cao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/huong-dan-nop-bctc-cho-tkt-trong-truong-hop-kbnn-tu-choi-nhan-bao-cao\/","title":{"rendered":"Khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) cho KBNN tr\u00ean trang T\u1ed5ng k\u1ebf to\u00e1n b\u1ecb t\u1eeb ch\u1ed1i th\u00ec ph\u1ea3i l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

1. T\u1ed5ng quan<\/h3>\n
B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN nh\u01b0ng b\u1ecb t\u1eeb ch\u1ed1i. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o ch\u01b0a kh\u1edbp \u0111\u00fang theo quy \u0111\u1ecbnh ki\u1ec3m tra c\u1ee7a h\u1ec7 th\u1ed1ng ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u c\u1ee7a KBNN.<\/p>\n

2. Gi\u1ea3i ph\u00e1p<\/h3>\n
\n
<\/span><\/p>\n
2.1. Ch\u1ec9 ti\u00eau MS700 - Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 tr\u00ean b\u00e1o c\u00e1o B03\/BCTC ph\u1ea3i b\u1eb1ng MS 110 - Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, s\u1ed1 \u0111\u1ea7u n\u0103m tr\u00ean B01\/BCTC<\/h4>\n
<\/div>
\n
Nguy\u00ean nh\u00e2n:\u00a0<\/strong>H\u1ec7 th\u1ed1ng KBNN y\u00eau c\u1ea7u ch\u1ec9 ti\u00eau\u00a0[MS700 \u2013 Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3] tr\u00ean b\u00e1o c\u00e1o B03\/BCTC n\u0103m tr\u01b0\u1edbc ph\u1ea3i b\u1eb1ng [MS 110 \u2013 Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, s\u1ed1 \u0111\u1ea7u n\u0103m] tr\u00ean B01\/BCTC<\/strong><\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:\u00a0<\/strong>Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.2. Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau MS509 - Chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/h4>\n
<\/div>
\n
Nguy\u00ean nh\u00e2n:\u00a0<\/strong>H\u1ec7 th\u1ed1ng KBNN y\u00eau c\u1ea7u ch\u1ec9 ti\u00eau\u00a0V.8 Chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh (MS509) tr\u00ean B04\/BCTC\u00a0<\/strong>ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.3. KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o do ch\u1ec9 ti\u00eau MS 408 kh\u00f4ng b\u1eb1ng t\u1ed5ng c\u00e1c ch\u1ec9 ti\u00eau MS 408a, MS 408b v\u00e0 MS 408c<\/h4>\n
<\/div>
\n
Bi\u1ec3u hi\u1ec7n:\u00a0<\/strong>KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [MS 408 \u2013 Ho\u1ea1t \u0111\u1ed9ng\u2026] tr\u00ean B04\/BCTC b\u1eb1ng [MS 408a \u2013 Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 chi ph\u00ed kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng] + [MS 408b \u2013 Chi ph\u00ed v\u1eadt t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 s\u1eed d\u1ee5ng] + [MS 408c \u2013 Chi ph\u00ed hao m\u00f2n\/kh\u1ea5u hao].<\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.4. Ch\u1ec9 ti\u00eau MS315 - Kinh ph\u00ed \u1ee7y quy\u1ec1n t\u1eeb NSNN c\u1ea5p tr\u00ean c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/h4>\n
<\/div>
\n
Bi\u1ec3u hi\u1ec7n:<\/strong>\u00a0H\u1ec7 th\u1ed1ng KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do\u00a0Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [MS315 \u2013 Kinh ph\u00ed \u1ee7y quy\u1ec1n t\u1eeb NSNN c\u1ea5p tr\u00ean c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb] tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/strong><\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.5. \u0110\u01a1n v\u1ecb ch\u1ecdn sai lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb. \u0110\u1ec1 ngh\u1ecb Qu\u00fd \u0111\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 g\u1eedi KBNN<\/h4>\n
<\/div>
\n
Bi\u1ec3u hi\u1ec7n:<\/strong>\u00a0H\u1ec7 th\u1ed1ng KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u00fd do\u00a0\u201c\u0110\u01a1n v\u1ecb ch\u1ecdn sai lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb. \u0110\u1ec1 ngh\u1ecb Qu\u00fd \u0111\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 g\u1eedi KBNN\u201d.<\/strong><\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0L\u1ed7i n\u00e0y do h\u1ec7 th\u1ed1ng KBNN (T\u1ed5ng k\u1ebf to\u00e1n) \u0111ang b\u1ecb sai lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb.<\/p>\n
\n
\u0110\u01a1n v\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi K\u1ebf to\u00e1n tr\u01b0\u1edfng (KTT) KBNN \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 KTT KBNN v\u00e0o TKT ph\u00e2n h\u1ec7 KBNN, v\u00e0o ch\u1ee9c n\u0103ng tra c\u1ee9u danh m\u1ee5c \u0111\u01a1n v\u1ecb, tra c\u1ee9u m\u00e3 \u0111\u01a1n v\u1ecb c\u1ea7n s\u1eeda, ch\u1ecdn s\u1eeda r\u1ed3i c\u1eadp nh\u1eadt l\u1ea1i \u0111\u00fang lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n
<\/p>\n
\n
Ho\u1eb7c g\u1eedi email v\u1ec1 h\u00f2m th\u01b0\u00a0hotrocntt@vst.gov.vn<\/strong>\u00a0v\u1edbi ti\u00eau \u0111\u1ec1 email b\u1eaft \u0111\u1ea7u t\u1eeb kh\u00f3a TKT. M\u00e3 KB t\u1ec9nh. T\u00f3m t\u1eaft n\u1ed9i dung h\u1ed7 tr\u1ee3 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.6. Ch\u1ec9 ti\u00eau MS 500 - K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m, s\u1ed1 n\u0103m nay > 0 (s\u1ed1 li\u1ec7u \u00e2m l\u00e0 \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh)<\/h4>\n
<\/div>
\n
Nguy\u00ean nh\u00e2n:<\/strong>\u00a0H\u1ec7 th\u1ed1ng KBNN \u0111ang y\u00eau c\u1ea7u ch\u1ec9 ti\u00eau\u00a0[MS 500 \u2013 K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m, s\u1ed1 n\u0103m nay] > 0.<\/strong><\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n
Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>\u00a0v\u1ec1 h\u01b0\u1edbng d\u1eabn L\u1eadp B02\/BCTC B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u1edf\u00a0M\u00e3 s\u1ed1 500 = M\u00e3 s\u1ed1 400 \u2013 M\u00e3 s\u1ed1 450 \u2013 M\u00e3 s\u1ed1 460.<\/strong><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n 0 th\u00ec ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n.<\/p>\n
=> N\u1ebfu \u0111\u01a1n v\u1ecb c\u00f3 chi ph\u00ed ghi nh\u1eadn n\u0103m nay nh\u01b0ng doanh thu \u0111\u00e3 ghi nh\u1eadn n\u0103m tr\u01b0\u1edbc th\u00ec\u00a0ch\u1ec9 ti\u00eau 500<\/strong>\u00a0tr\u00ean\u00a0B02\/BCTC<\/strong>\u00a0n\u00e0y c\u00f3 th\u1ec3 l\u00e0 s\u1ed1 \u00e2m l\u00e0\u00a0\u0110\u00daNG.<\/strong><\/p>\n
=> V\u00ec v\u1eady, \u0110\u01a1n v\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi c\u00e1n b\u1ed9 KBNN \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 ho\u1eb7c g\u1eedi email v\u1ec1 h\u00f2m th\u01b0\u00a0hotrocntt@vst.gov.vn<\/strong>\u00a0v\u1edbi ti\u00eau \u0111\u1ec1 email b\u1eaft \u0111\u1ea7u t\u1eeb kh\u00f3a TKT. M\u00e3 KB t\u1ec9nh. T\u00f3m t\u1eaft n\u1ed9i dung h\u1ed7 tr\u1ee3 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.<\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.7. KBNN t\u1eeb ch\u1ed1i v\u1edbi l\u00fd do B\u00e1o c\u00e1o c\u00f3 l\u1ed7i. \u0110\u1ec1 ngh\u1ecb Q\u00fay \u0111\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 g\u1eedi cho KBNN<\/h4>\n
<\/div>
\n
Bi\u1ec3u hi\u1ec7n:\u00a0<\/strong>KBNN t\u1eeb ch\u1ed1i B\u00e1o c\u00e1o v\u1edbi l\u00fd do B\u00e1o c\u00e1o c\u00f3 l\u1ed7i. \u0110\u1ec1 ngh\u1ecb Qu\u00fd \u0111\u01a1n v\u1ecb r\u00e0 so\u00e1t l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 g\u1eedi cho KBNN.<\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Do l\u00fd do t\u1eeb ch\u1ed1i chung chung, ch\u01b0a x\u00e1c \u0111\u1ecbnh chi ti\u1ebft c\u1ee5 th\u1ec3 L\u1ed7i n\u00ean anh ch\u1ecb vui l\u00f2ng li\u00ean h\u1ec7 c\u00e1n b\u1ed9 Kho b\u1ea1c \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.8. KBNN t\u1eeb ch\u1ed1i v\u1edbi l\u00fd do T\u1ed5ng MS230+ MS300 (S\u1ed1 cu\u1ed1i n\u0103m) tr\u00ean B01\/BCTC ph\u1ea3i l\u1edbn ho\u1eb7c b\u1eb1ng 0<\/h4>\n
<\/div>
\n
Bi\u1ec3u hi\u1ec7n:<\/strong>\u00a0KBNN tr\u1ea3 l\u1ea1i BCTC \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p v\u1edbi l\u00fd do\u00a0Gi\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<\/strong><\/p>\n
<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n
\n
<\/span><\/p>\n
2.9. KBNN t\u1eeb ch\u1ed1i v\u1edbi l\u00fd do D\u00f2ng T\u1ed5ng c\u1ed9ng (m\u00e3 s\u1ed1 462) c\u1ee7a m\u1ee5c 19. Thuy\u1ebft minh chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau tr\u00ean B04\/BCTC ph\u1ea3i >=0<\/h4>\n
<\/div>
\n
Bi\u1ec3u hi\u1ec7n:<\/strong>\u00a0KBNN tr\u1ea3 l\u1ea1i BCTC \u0111\u01a1n v\u1ecb \u0111\u00e3 n\u1ed9p v\u1edbi l\u00fd do \u201cD\u00f2ng T\u1ed5ng c\u1ed9ng (m\u00e3 s\u1ed1 462) c\u1ee7a m\u1ee5c \u201c19. Thuy\u1ebft minh chi ti\u1ebft ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau\u201d tr\u00ean B04\/BCTC ph\u1ea3i >=0\u201d<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong>\u00a0Anh ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN nh\u01b0ng b\u1ecb t\u1eeb ch\u1ed1i. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o ch\u01b0a kh\u1edbp \u0111\u00fang theo quy \u0111\u1ecbnh ki\u1ec3m tra…<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-5512","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\/5512","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=5512"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5512\/revisions"}],"predecessor-version":[{"id":77711,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/5512\/revisions\/77711"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=5512"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=5512"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=5512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}