{"id":77657,"date":"2026-05-26T14:31:56","date_gmt":"2026-05-26T07:31:56","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77657"},"modified":"2026-05-27T09:38:14","modified_gmt":"2026-05-27T02:38:14","slug":"kbnn-tu-choi-bao-cao-do-chi-tieu-ms-408-khong-bang-tong-cac-chi-tieu-ms-408a-ms-408b-va-ms-408c","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kbnn-tu-choi-bao-cao-do-chi-tieu-ms-408-khong-bang-tong-cac-chi-tieu-ms-408a-ms-408b-va-ms-408c\/","title":{"rendered":"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"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh ch\u1ecb c\u00e1ch x\u1eed l\u00fd trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p BCTC cho KBNN b\u1ecb t\u1eeb ch\u1ed1i v\u1edbi l\u00fd do\u00a0<strong>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]<\/strong><\/p>\n<ul>\n<li>C\u1ea3nh b\u00e1o L\u1ed7i tr\u00ean trang T\u1ed5ng k\u1ebf to\u00e1n (TKT)<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiTKT.4.png\" \/><\/p>\n<ul>\n<li>C\u1ea3nh b\u00e1o L\u1ed7i tr\u00ean tool KBNN<\/li>\n<\/ul>\n<p><strong>Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [MS 417 \u2013 T\u1ed5ng c\u1ed9ng] tr\u00ean B04\/BCTC b\u1eb1ng [MS 407 \u2013 Ho\u1ea1t \u0111\u1ed9ng\u2026., c\u1ed9t \u201cN\u0103m nay\u201d] + [MS 408 \u2013 Ho\u1ea1t \u0111\u1ed9ng\u2026., c\u1ed9t \u201cN\u0103m nay\u201d] + [MS 409 \u2013 Ho\u1ea1t \u0111\u1ed9ng\u2026.]<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/TKT.5.png\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4 id=\"2-1-nguyen-nhan\">2.1 Nguy\u00ean nh\u00e2n<\/h4>\n<p>Do ch\u1ec9 ti\u00eau\u00a0<strong>IV.13. Thuy\u1ebft minh chi ti\u1ebft chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>\u00a0tr\u00ean\u00a0<strong>B04\/BCTC<\/strong>\u00a0c\u00f3 ch\u1ec9 ti\u00eau 408 nh\u01b0ng b\u1ecb sai ch\u1ec9 ti\u00eau chi ti\u1ebft d\u1eabn t\u1edbi KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/TKT.6.png\" \/><\/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\\N\u1ed9p b\u00e1o c\u00e1o cho Kho b\u1ea1c\\Danh s\u00e1ch B\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/strong><\/p>\n<p>T\u00edch v\u00e0o m\u0169i t\u00ean c\u1ea1nh n\u00fat Xem\/S\u1eeda. Nh\u1ea5n<strong>\u00a0X\u00f3a\u00a0<\/strong>(n\u1ebfu tr\u00ean danh s\u00e1ch kh\u00f4ng c\u00f3 b\u00e1o c\u00e1o n\u00e0o th\u00ec b\u1ecf qua b\u01b0\u1edbc n\u00e0y).<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiTKT.3-1.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Xu\u1ea5t kh\u1ea9u l\u1ea1i b\u00e1o c\u00e1o n\u1ed9p kho b\u1ea1c<\/p>\n<ul>\n<li>Tr\u00ean giao di\u1ec7n\u00a0<strong>N\u1ed9p b\u00e1o c\u00e1o cho kho b\u1ea1c,\u00a0<\/strong>nh\u1ea5n\u00a0<strong>Th\u00eam.<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/TKT.21.png\" \/><\/p>\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin tr\u00ean giao di\u1ec7n Xu\u1ea5t kh\u1ea9u b\u00e1o c\u00e1o n\u1ed9p Kho b\u1ea1c theo h\u01b0\u1edbng d\u1eabn\u00a0<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><\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1edbc khi Xu\u1ea5t XML ki\u1ec3m tra l\u1ea1i m\u1ee5c\u00a0<strong>IV.13. Thuy\u1ebft minh chi ti\u1ebft chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5<\/strong>\u00a0tr\u00ean\u00a0<strong>B04\/BCTC\u00a0<\/strong>ki\u1ec3m tra\u00a0<strong>ch\u1ec9 ti\u00eau 408 c<\/strong>\u00f3 c\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ebft (ch\u1ec9 ti\u00eau con) l\u00e0<strong>\u00a0408a, 408b, 408c, 408d l\u00e0 \u0110\u00daNG.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/TKT.7.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0N\u1ed9p b\u00e1o c\u00e1o sau khi \u0111\u00e3 ch\u1ec9nh s\u1eeda cho KBNN theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/nop-bao-cao-tai-chinh-cho-tong-ke-toan-kho-bac-nha-nuoc-trang-bctcnn-vst-mof-gov-vn\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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-77657","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\/77657","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=77657"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77657\/revisions"}],"predecessor-version":[{"id":77853,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77657\/revisions\/77853"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77657"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77657"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}