{"id":77651,"date":"2026-05-26T14:23:50","date_gmt":"2026-05-26T07:23:50","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77651"},"modified":"2026-05-26T15:38:35","modified_gmt":"2026-05-26T08:38:35","slug":"kbnn-tu-choi-bao-cao-voi-loi-chi-tieu-ms700-tien-va-tuong-duong-tien-cuoi-ky-tren-bao-cao-b03-bctc-phai-bang-ms-110-tien-va-tuong-duong-tien-so-dau-nam-tren-b01-bctc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kbnn-tu-choi-bao-cao-voi-loi-chi-tieu-ms700-tien-va-tuong-duong-tien-cuoi-ky-tren-bao-cao-b03-bctc-phai-bang-ms-110-tien-va-tuong-duong-tien-so-dau-nam-tren-b01-bctc\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi L\u1ed7i \u201cCh\u1ec9 ti\u00eau 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 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\u201d"},"content":{"rendered":"<h3 id=\"1-tong-quan\">1. T\u1ed5ng quan<\/h3>\n<p>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 v\u1edbi L\u1ed7i\u00a0<strong>[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><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/110.1.png\" \/><\/p>\n<h3 id=\"2-nguyen-nhan-va-giai-phap\">2. Nguy\u00ean nh\u00e2n v\u00e0 Gi\u1ea3i ph\u00e1p<\/h3>\n<h4 id=\"2-1-nguyen-nhan\">2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p>H\u1ec7 th\u1ed1ng KBNN y\u00eau c\u1ea7u ch\u1ec9 ti\u00eau\u00a0<strong>[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<h4 id=\"2-2-giai-phap\">2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiKB1.png\" \/><br \/>\n<strong>B\u01b0\u1edbc 2:\u00a0<\/strong>T\u00edch chu\u1ed9t tr\u00e1i 2 l\u1ea7n v\u00e0o B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025. Nh\u1ea5n<strong>\u00a0S\u1eeda<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ch\u1ecdn tab b\u00e1o c\u00e1o\u00a0<strong>B03\/BCTC\u00a0<\/strong><\/p>\n<p>Nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o\u00a0<strong>ch\u1ec9 ti\u00eau 690<\/strong>\u00a0\u1edf c\u1ed9t n\u0103m tr\u01b0\u1edbc tr\u00ean\u00a0<strong>B03\/BCTC<\/strong>\u00a0sao cho s\u1ed1 li\u1ec7u tr\u00f9ng kh\u1edbp v\u1edbi s\u1ed1 d\u01b0 ti\u1ec1n \u0111\u1ea7u n\u0103m t\u1ea1i\u00a0<strong>ch\u1ec9 ti\u00eau 690<\/strong>\u00a0\u1edf c\u1ed9t n\u0103m nay tr\u00ean\u00a0<strong>B03\/BCTC.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiKB2.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:\u00a0<\/strong>V\u00e0o\u00a0<strong>T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\\Danh s\u00e1ch b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/strong>. T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh n\u00fat Xem\/S\u1eeda. Nh\u1ea5n<strong>\u00a0X\u00f3a.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5:\u00a0<\/strong>V\u00e0o<strong>\u00a0T\u1ed5ng h\u1ee3p\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\u00a0<\/strong>th\u1ef1c hi\u1ec7n Xu\u1ea5t kh\u1ea9u l\u1ea1i b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p Kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn\u00a0<strong><a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/xuat-khau-bao-cao-gui-kho-bac-nha-nuoc\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 v\u1edbi L\u1ed7i\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&#8230;<\/p>\n","protected":false},"author":91,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-77651","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\/77651","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\/91"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77651"}],"version-history":[{"count":1,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77651\/revisions"}],"predecessor-version":[{"id":77653,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77651\/revisions\/77653"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77651"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77651"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}