{"id":77663,"date":"2026-05-26T14:44:26","date_gmt":"2026-05-26T07:44:26","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77663"},"modified":"2026-05-27T09:59:28","modified_gmt":"2026-05-27T02:59:28","slug":"kbnn-tu-choi-bao-cao-voi-ly-do-gia-tri-nam-nay-cua-chi-tieu-ms315-kinh-phi-uy-quyen-tu-nsnn-cap-tren-cap-cho-hoat-dong-cua-don-vi-tren-b04-bctc-phai-lon-hon-hoac-bang-0","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kbnn-tu-choi-bao-cao-voi-ly-do-gia-tri-nam-nay-cua-chi-tieu-ms315-kinh-phi-uy-quyen-tu-nsnn-cap-tren-cap-cho-hoat-dong-cua-don-vi-tren-b04-bctc-phai-lon-hon-hoac-bang-0\/","title":{"rendered":"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 [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."},"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 x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) khi n\u1ed9p l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN b\u1ecb t\u1eeb ch\u1ed1i do ch\u1ec9 ti\u00eau\u00a0<strong data-start=\"1265\" data-end=\"1302\">MS315 tr\u00ean B04\/BCTC c\u00f3 gi\u00e1 tr\u1ecb \u00e2m<\/strong>.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/BCTC3.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>Nguy\u00ean nh\u00e2n ph\u00e1t sinh khi s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb\u00a0<strong data-start=\"1429\" data-end=\"1470\">TK 511 c\u1ee7a ngu\u1ed3n ng\u00e2n s\u00e1ch kh\u00f4ng t\u1ef1 ch\u1ee7<\/strong>\u00a0<strong data-start=\"1471\" data-end=\"1484\">\u0111\u1ed3ng th\u1eddi<\/strong>\u00a0c\u00f3 h\u1ea1ch to\u00e1n v\u1edbi\u00a0<strong data-start=\"1502\" data-end=\"1545\">m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch cao h\u01a1n c\u1ea5p c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong>, d\u1eabn \u0111\u1ebfn ch\u1ec9 ti\u00eau\u00a0<strong>IV.1 m\u1ee5c 2.3<\/strong>\u00a0tr\u00ean\u00a0<strong>B04\/BCTC<\/strong>\u00a0b\u1ecb \u00e2m.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/315.1.png\" \/><\/p>\n<p><strong>V\u00ed d\u1ee5:\u00a0<\/strong>\u0110\u01a1n v\u1ecb d\u00f9ng ng\u00e2n s\u00e1ch c\u1ea5p 4, nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n N\u1ee3 TK 511 d\u01b0\u01a1ng ti\u1ec1n (ho\u1eb7c TK C\u00f3 511 \u00e2m ti\u1ec1n) ch\u1ecdn\u00a0<strong>ng\u00e2n s\u00e1ch Huy\u1ec7n (c\u1ea5p 3), T\u1ec9nh (c\u1ea5p 2) ho\u1eb7c TW (c\u1ea5p 1).<\/strong><\/p>\n<h4 id=\"2-2-cach-xu-ly\">2.2 C\u00e1ch x\u1eed l\u00fd<\/h4>\n<p><strong data-start=\"1924\" data-end=\"1947\">Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng n\u00e0y \u00e1p d\u1ee5ng khi\u00a0<\/strong>\u0111\u01a1n v\u1ecb th\u1ef1c t\u1ebf\u00a0<strong data-start=\"1965\" data-end=\"2003\">ch\u1ec9 c\u00f3 1 m\u00e3 c\u1ea5p ng\u00e2n s\u00e1ch duy nh\u1ea5t<\/strong>\u00a0(kh\u00f4ng c\u00f3 kinh ph\u00ed \u1ee7y quy\u1ec1n).<\/p>\n<p>Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean\u00a0<strong>B04\/BCTC<\/strong>\u00a0nh\u01b0 sau:<\/p>\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\" \/><\/p>\n<p><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><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/315.2.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Ch\u1ecdn tab b\u00e1o c\u00e1o\u00a0<strong>B04\/BCTC. Nh\u1ea5n S\u1eeda<\/strong><\/p>\n<p>Ch\u1ecdn v\u00e0o m\u1ee5c\u00a0<strong>IV.1 Thuy\u1ebft minh chi ti\u1ebft doanh thu t\u1eeb kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng NSNN c\u1ea5p m\u1ee5c 2.3 Kinh ph\u00ed \u1ee7y quy\u1ec1n t\u1eeb NSNN c\u1ea5p tr\u00ean c\u1ea5p cho ho\u1ea1t \u0111\u1ed9ng<\/strong><\/p>\n<ul>\n<li data-section-id=\"1vbbsuy\" data-start=\"2405\" data-end=\"2427\">Nh\u1eadp\u00a0<strong data-start=\"2412\" data-end=\"2427\">m\u1ee5c 2.3 = 0<\/strong><\/li>\n<li data-section-id=\"1qannh7\" data-start=\"2428\" data-end=\"2550\">\u0110i\u1ec1u ch\u1ec9nh\u00a0<strong data-start=\"2441\" data-end=\"2496\">m\u1ee5c 2.1 = T\u1ed5ng chi ph\u00ed ngu\u1ed3n NSNN kh\u00f4ng giao t\u1ef1 ch\u1ee7<\/strong><br data-start=\"2496\" data-end=\"2499\" \/><br \/>\n<br \/>\n(ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a m\u1ee5c 2 tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh).<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/315.3.png\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>\u00a0v\u00e0 th\u1ef1c hi\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><\/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-77663","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\/77663","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=77663"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77663\/revisions"}],"predecessor-version":[{"id":77881,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77663\/revisions\/77881"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77663"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77663"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}