{"id":77665,"date":"2026-05-26T14:57:24","date_gmt":"2026-05-26T07:57:24","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77665"},"modified":"2026-05-26T16:48:51","modified_gmt":"2026-05-26T09:48:51","slug":"kbnn-tu-choi-bao-cao-voi-loi-gia-tri-nam-nay-cua-chi-tieu-ms352-ms408-ms409-tren-b04-bctc-phai-lon-hon-hoac-bang-0","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/kbnn-tu-choi-bao-cao-voi-loi-gia-tri-nam-nay-cua-chi-tieu-ms352-ms408-ms409-tren-b04-bctc-phai-lon-hon-hoac-bang-0\/","title":{"rendered":"KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u1ed7i \u201cGi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau MS352\/MS408\/MS409 tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0\u201d"},"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 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: &#8220;Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau MS352\/MS408\/MS409 tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0&#8221;<\/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 gi\u1ea3i ph\u00e1p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\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<h4>2.1. KBNN t\u1eeb ch\u1ed1i b\u00e1o c\u00e1o v\u1edbi l\u1ed7i Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau MS352 tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5>2.1.1. Nguy\u00ean nh\u00e2n\u00a0<\/h5>\n<p>L\u1ed7i n\u00e0y x\u1ea3y ra khi \u0111\u01a1n v\u1ecb c\u00f3 MS352 hay ch\u00ednh l\u00e0 ch\u1ec9 ti\u00eau <strong>IV.6- Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng NSNN<\/strong> (chi ti\u1ebft t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng) tr\u00ean b\u00e1o c\u00e1o B04\/BCTC b\u1ecb \u00e2m. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do:<\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n ch\u01b0a \u0111\u00fang: V\u00ed d\u1ee5 \u0111\u00fang theo quy tr\u00ecnh h\u1ea1ch to\u00e1n thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec khi chi ra h\u1ea1ch to\u00e1n N\u1ee3 642 nh\u01b0ng \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n N\u1ee3 5311<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e1t sinh ch\u01b0a \u0111\u00fang: Khi thu (H\u1ea1ch to\u00e1n c\u00f3 5311) ch\u1ecdn 1 ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng khi h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb doanh thu (N\u1ee3 5311) l\u1ea1i ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/1-2.png\" \/><\/p>\n<h5>2.1.2 Gi\u1ea3i ph\u00e1p<\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/sao-luu-du-lieu\/#2-1-sao-luu-du-lieu\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\ <\/strong>T\u00edch \u0111\u00fap v\u00e0o b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp \u0111\u1ec3 m\u1edf b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra m\u1ee5c IV.6 tr\u00ean B04\/BCTC xem \u0111ang b\u1ecb \u00e2m \u1edf ho\u1ea1t \u0111\u1ed9ng n\u00e0o.<\/p>\n<p>V\u00ed d\u1ee5 theo h\u00ecnh \u1ea3nh \u1edf tr\u00ean th\u00ec \u0111ang b\u1ecb \u00e2m \u1edf <strong>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00ecm ki\u1ebfm v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb sai.<\/p>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng sai anh\/ch\u1ecb th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/#2-huong-dan-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y:<\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/2-1.png\" \/><\/p>\n<ul>\n<li>L\u1ecdc ho\u1ea1t \u0111\u1ed9ng sai t\u1ea1i c\u1ed9t <strong>Ho\u1ea1t \u0111\u1ed9ng: <\/strong>V\u00ed d\u1ee5 ch\u1ecdn <strong>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/strong><\/li>\n<li>L\u1ecdc TK N\u1ee3 5311<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>L\u01b0u \u00fd:<\/strong> C\u00f3 th\u1ec3 t\u1ea1m b\u1ecf ghi b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc khi t\u00ecm ki\u1ebfm \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c d\u00f2ng h\u1ea1ch to\u00e1n c\u1ee7a b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<ul>\n<li>Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb sai v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i \u0111\u00fang \u0111\u1ecbnh kho\u1ea3n v\u00e0 ho\u1ea1t \u0111\u1ed9ng. Anh\/ch\u1ecb tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn h\u1ea1ch thu chi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/quy-trinh-thu-hoat-dong-san-xuat-kinh-doanh-dich-vu\/#2-dinh-khoan\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/toi-muon-xoa-chung-tu-xac-dinh-ket-qua-hoat-dong-de-ket-chuyen-lai-thi-lam-the-nao\/#2-cach-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> x\u00f3a b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp \u0111i v\u00e0 l\u1eadp l\u1ea1i theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>Sau khi l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u00fang, 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<strong>\u00a0Xem\/S\u1eeda.<\/strong>\u00a0Nh\u1ea5n<strong>\u00a0X\u00f3a.<\/strong><\/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 7:<\/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<\/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<h4>2.2 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 MS408\/MS409 tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5>2.2.1. Nguy\u00ean nh\u00e2n\u00a0<\/h5>\n<p>L\u1ed7i n\u00e0y x\u1ea3y ra khi \u0111\u01a1n v\u1ecb c\u00f3 MS 408\/MS409 hay ch\u00ednh l\u00e0 ch\u1ec9 ti\u00eau IV.13 &#8211; 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 (Chi ti\u1ebft t\u1eebng ho\u1ea1t \u0111\u1ed9ng, t\u1eebng lo\u1ea1i chi ph\u00ed) tr\u00ean b\u00e1o c\u00e1o B04\/BCTC b\u1ecb \u00e2m. Nguy\u00ean nh\u00e2n th\u01b0\u1eddng do:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng tr\u00ean ch\u1ee9ng t\u1eeb ph\u00e1t sinh ch\u01b0a \u0111\u00fang: Khi chi (H\u1ea1ch to\u00e1n N\u1ee3 642) ch\u1ecdn 1 ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng khi h\u1ea1ch to\u00e1n gi\u1ea3m tr\u1eeb chi ph\u00ed (C\u00f3 642) l\u1ea1i ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/li>\n<li>Ph\u00e1t sinh chi ph\u00ed (H\u1ea1ch to\u00e1n N\u1ee3 c\u00e1c TK 6421, 6422, 6423, 6428) \u1edf 1 t\u00e0i kho\u1ea3n chi ph\u00ed nh\u01b0ng h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed\u00a0 c\u1ee7a c\u00f9ng ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3 (H\u1ea1ch to\u00e1n C\u00f3 c\u00e1c TK 6421, 6422, 6423, 6428) l\u1ea1i h\u1ea1ch to\u00e1n \u1edf t\u00e0i kho\u1ea3n kh\u00e1c, l\u00e0m cho gi\u1ea3m tr\u1eeb chi ph\u00ed b\u1ecb \u00e2m: V\u00ed d\u1ee5 ph\u00e1t sinh chi ph\u00ed N\u1ee3 6421, nh\u01b0ng gi\u1ea3m tr\u1eeb chi ph\u00ed l\u1ea1i h\u1ea1ch to\u00e1n C\u00f3 6428.<\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/3-1.png\" \/><\/p>\n<h5>2.2.2. Gi\u1ea3i ph\u00e1p<\/h5>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Anh\/ch\u1ecb th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/sao-luu-du-lieu\/#2-1-sao-luu-du-lieu\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\ <\/strong>T\u00edch \u0111\u00fap v\u00e0o b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp \u0111\u1ec3 m\u1edf b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra xem m\u1ee5c IV.13 tr\u00ean B04\/BCTC \u0111ang b\u1ecb \u00e2m \u1edf ho\u1ea1t \u0111\u1ed9ng n\u00e0o, chi ph\u00ed n\u00e0o.<\/p>\n<p>V\u00ed d\u1ee5 theo h\u00ecnh \u1ea3nh \u1edf tr\u00ean th\u00ec b\u00e1o c\u00e1o \u0111ang b\u1ecb \u00e2m lo\u1ea1i <strong>Chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c (6428)<\/strong> c\u1ee7a <strong>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u00ecm ki\u1ebfm v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb sai.<\/p>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng sai anh\/ch\u1ecb th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tim-kiem\/#2-huong-dan-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y:<\/a><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/4-3.png\" \/><\/p>\n<ul>\n<li>L\u1ecdc ho\u1ea1t \u0111\u1ed9ng sai t\u1ea1i c\u1ed9t <strong>Ho\u1ea1t \u0111\u1ed9ng: <\/strong>V\u00ed d\u1ee5 l\u1ecdc <strong>Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/strong><\/li>\n<li>L\u1ecdc TK C\u00f3 642 (l\u1ecdc t\u00e0i kho\u1ea3n chi ti\u1ebft t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i chi ph\u00ed b\u1ecb \u00e2m): V\u00ed d\u1ee5 l\u1ecdc <strong>6428<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>L\u01b0u \u00fd:<\/strong> C\u00f3 th\u1ec3 t\u1ea1m b\u1ecf ghi b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc khi t\u00ecm ki\u1ebfm \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c d\u00f2ng h\u1ea1ch to\u00e1n c\u1ee7a b\u00fat to\u00e1n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<ul>\n<li>Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb sai v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i \u0111\u00fang \u0111\u1ecbnh kho\u1ea3n v\u00e0 ho\u1ea1t \u0111\u1ed9ng.\u00a0<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh l\u1ea1i k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/toi-muon-xoa-chung-tu-xac-dinh-ket-qua-hoat-dong-de-ket-chuyen-lai-thi-lam-the-nao\/#2-cach-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> V\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> x\u00f3a b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp \u0111i v\u00e0 l\u1eadp l\u1ea1i theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/tong-hop-bao-cao-tai-chinh\/#2-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<p><strong>B\u01b0\u1edbc 6: <\/strong>Sau khi l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u00fang, 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<strong>\u00a0Xem\/S\u1eeda.<\/strong>\u00a0Nh\u1ea5n<strong>\u00a0X\u00f3a.<\/strong><\/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 7:<\/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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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<h4>3. L\u01b0u \u00fd<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>N\u1ebfu tr\u01b0\u1edbc \u0111\u00f3 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh anh\/ch\u1ecb c\u00f3 s\u1eeda tay, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nhi\u1ec1u m\u1ee5c tr\u00ean b\u00e1o c\u00e1o nh\u01b0 c\u00e1c m\u1ee5c thuy\u1ebft minh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh,&#8230; , \u0111\u1ec3 tr\u00e1nh vi\u1ec7c x\u00f3a \u0111i l\u1eadp l\u1ea1i ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i nhi\u1ec1u s\u1ed1 li\u1ec7u, anh\/ch\u1ecb c\u00f3 th\u1ec3 v\u00e0o <strong>T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> m\u1edf l\u1ea1i b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp\\Nh\u1ea5n <strong>S\u1eeda<\/strong> v\u00e0 t\u1ef1 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u \u0111\u00fang v\u00e0 ph\u00f9 h\u1ee3p gi\u1eefa c\u00e1c b\u00e1o c\u00e1o.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":95,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[957],"ht-kb-tag":[],"class_list":["post-77665","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\/77665","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\/95"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=77665"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77665\/revisions"}],"predecessor-version":[{"id":77745,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77665\/revisions\/77745"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77665"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77665"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}