{"id":67391,"date":"2025-12-13T14:17:05","date_gmt":"2025-12-13T07:17:05","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&#038;p=67391"},"modified":"2025-12-16T10:51:53","modified_gmt":"2025-12-16T03:51:53","slug":"ket-thuc-nam-tai-chinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/ket-thuc-nam-tai-chinh\/","title":{"rendered":"K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<ul>\n<li>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n khi k\u1ebft th\u00fac n\u0103m k\u1ebf to\u00e1n 2025 v\u00e0 b\u1eaft \u0111\u1ea7u n\u0103m k\u1ebf to\u00e1n m\u1edbi (n\u0103m 2026).\u00a0<\/li>\n<li>N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: nh\u1eadp ch\u1ee9ng t\u1eeb, nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb n\u0103m m\u1edbi (n\u0103m 2026), nh\u1eadp ch\u1ee9ng t\u1eeb ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n v\u00e0 t\u1ea1o d\u1eef li\u1ec7u k\u1ebf to\u00e1n n\u0103m m\u1edbi, gi\u00fap \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh v\u00e0 tr\u00e1nh sai s\u00f3t khi chuy\u1ec3n n\u0103m.<\/li>\n<\/ul>\n<h3>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<h4>2.1 Nh\u1eadp ch\u1ee9ng t\u1eeb n\u0103m 2026 khi ch\u01b0a ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u n\u0103m 2025<\/h4>\n<ul>\n<li>Nhi\u1ec1u \u0111\u01a1n v\u1ecb ch\u01b0a ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o n\u0103m 2025 nh\u01b0ng \u0111\u00e3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 c\u1ee7a n\u0103m 2026.<\/li>\n<li>Ph\u1ea7n m\u1ec1m MISA cho ph\u00e9p h\u1ea1ch to\u00e1n <strong data-start=\"847\" data-end=\"894\">nhi\u1ec1u n\u0103m k\u1ebf to\u00e1n tr\u00ean c\u00f9ng m\u1ed9t t\u1ec7p d\u1eef li\u1ec7u<\/strong>. V\u00ec v\u1eady, khi s\u1ed1 li\u1ec7u n\u0103m 2025 ch\u01b0a ho\u00e0n thi\u1ec7n, \u0111\u01a1n v\u1ecb <strong data-start=\"949\" data-end=\"1033\">n\u00ean ti\u1ebfp t\u1ee5c nh\u1eadp c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh c\u1ee7a n\u0103m 2026 ngay tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i<\/strong> (d\u1eef li\u1ec7u li\u00ean n\u0103m).<\/li>\n<li>B\u1ea1n th\u1ef1c hi\u1ec7n nh\u1eadp ch\u1ee9ng t\u1eeb 2026 tr\u00ean d\u1eef li\u1ec7u hi\u1ec7n t\u1ea1i c\u1ee7a n\u0103m 2025 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-nhap-chung-tu-nam-2026\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>Nh\u1eadp ch\u1ee9ng t\u1eeb th\u00e1ng ch\u1ec9nh l\u00fd (ch\u1ee9ng t\u1eeb thu\u1ed9c th\u00e1ng 1 n\u0103m 2026 nh\u01b0ng n\u0103m ng\u00e2n s\u00e1ch 2025) theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/toi-muon-nhap-chung-tu-cua-thang-chinh-ly-quyet-toan-thi-lam-the-nao-tren-phan-mem\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<h4>2.2 Nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb n\u0103m 2025 sang n\u0103m 2026<\/h4>\n<ul>\n<li>Khi chuy\u1ec3n sang n\u0103m t\u00e0i ch\u00ednh m\u1edbi (n\u0103m 2026), \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 mu\u1ed1n sao ch\u00e9p th\u00f4ng tin tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh (v\u00ed d\u1ee5: R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m) t\u1eeb n\u0103m 2025 sang 2026 m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i g\u00f5 l\u1ea1i th\u1ee7 c\u00f4ng. B\u1ea1n l\u00e0m theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/lam-the-nao-de-nhan-ban-chung-tu-nam-truoc-sang-nam-nay\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li><strong>L\u01b0u \u00fd:<\/strong> Ch\u1ec9 c\u00f3 th\u1ec3 nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb (sao ch\u00e9p ch\u1ee9ng t\u1eeb) t\u1eeb n\u0103m tr\u01b0\u1edbc sang n\u0103m nay khi s\u1eed d\u1ee5ng d\u1eef li\u1ec7u li\u00ean n\u0103m.<\/li>\n<\/ul>\n<h4>2.3 Sau khi quy\u1ebft to\u00e1n \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n t\u1ea1o m\u1edbi d\u1eef li\u1ec7u n\u0103m 2026 t\u1eeb n\u0103m 2025<\/h4>\n<ul>\n<li>Vi\u1ec7c t\u1ea1o d\u1eef li\u1ec7u m\u1edbi l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c khi k\u1ebft th\u00fac n\u0103m k\u1ebf to\u00e1n 2025. Tuy nhi\u00ean, <strong>MISA khuy\u1ebfn ngh\u1ecb<\/strong> ch\u1ec9 n\u00ean th\u1ef1c hi\u1ec7n t\u1ea1o d\u1eef li\u1ec7u n\u0103m 2026 d\u1ef1a v\u00e0o d\u1eef li\u1ec7u n\u0103m 2025 khi \u0111\u00e3 ho\u00e0n thi\u1ec7n s\u1ed1 li\u1ec7u n\u0103m 2025.<\/li>\n<li>T\u1ea1o d\u1eef li\u1ec7u n\u0103m 2026 t\u1eeb n\u0103m 2025 theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tao-moi-du-lieu-ke-toan-tu-nam-truoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n khi k\u1ebft th\u00fac n\u0103m k\u1ebf to\u00e1n 2025 v\u00e0 b\u1eaft \u0111\u1ea7u n\u0103m k\u1ebf to\u00e1n m\u1edbi (n\u0103m 2026).\u00a0 N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: nh\u1eadp ch\u1ee9ng t\u1eeb, nh\u00e2n b\u1ea3n ch\u1ee9ng t\u1eeb n\u0103m m\u1edbi (n\u0103m 2026), nh\u1eadp&#8230;<\/p>\n","protected":false},"author":13,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[57],"ht-kb-tag":[],"class_list":["post-67391","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67391","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\/13"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=67391"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67391\/revisions"}],"predecessor-version":[{"id":67759,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/67391\/revisions\/67759"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=67391"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=67391"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=67391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}