{"id":77691,"date":"2026-05-26T15:13:29","date_gmt":"2026-05-26T08:13:29","guid":{"rendered":"\/ke-toan\/?post_type=ht_kb&#038;p=77691"},"modified":"2026-05-28T10:00:47","modified_gmt":"2026-05-28T03:00:47","slug":"kbnn-tu-choi-bao-cao-voi-loi-gia-tri-nam-nay-cua-chi-tieu-ms509-chi-tiet-tien-chi-khac-thuoc-hoat-dong-chinh-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-ms509-chi-tiet-tien-chi-khac-thuoc-hoat-dong-chinh-tren-b04-bctc-phai-lon-hon-hoac-bang-0\/","title":{"rendered":"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 MS509 \u2013 Chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0."},"content":{"rendered":"<h3>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<\/p>\n<div class=\"\" data-turn-id-container=\"request-WEB:f6427d2a-bd8d-4ab0-a139-9f84ad2cffdb-1\" data-is-intersecting=\"true\">\n<div class=\"relative w-full overflow-visible\">\n<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-WEB:f6427d2a-bd8d-4ab0-a139-9f84ad2cffdb-1\" data-turn-id-container=\"request-WEB:f6427d2a-bd8d-4ab0-a139-9f84ad2cffdb-1\" data-testid=\"conversation-turn-4\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"946d128b-075a-4867-b20d-2b5ac7d9734d\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"134\"><strong>Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [MS509 \u2013 Chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh] tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/strong><\/p>\n<p data-start=\"136\" data-end=\"249\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Ch\u1ec9 ti\u00eau [MS 511 \u2013 T\u1ed5ng c\u1ed9ng] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 625 \u2013 Ti\u1ec1n chi kh\u00e1c, N\u0103m nay] tr\u00ean B03\/BCTC.<\/strong><\/p>\n<p data-start=\"136\" data-end=\"249\" data-is-last-node=\"\" data-is-only-node=\"\"><strong>Gi\u00e1 tr\u1ecb [N\u0103m nay] c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng] tr\u00ean [B04\/BCTC] ph\u1ea3i &gt;= 0.<\/strong><\/p>\n<p data-start=\"136\" data-end=\"249\" data-is-last-node=\"\" data-is-only-node=\"\"><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiKB5-2.png\" \/><\/p>\n<h3>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>V.8 Chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh (MS509 ho\u1eb7c MS511)<\/strong>\u00a0tr\u00ean<strong>\u00a0B04\/BCTC\u00a0\u00a0<\/strong>ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/p>\n<h4 id=\"2-2-giai-phap\">2.2 Gi\u1ea3i ph\u00e1p<\/h4>\n<p><strong>B\u01b0\u1edbc 1: <\/strong>Sao l\u01b0u d\u1eef li\u1ec7u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ch\u1ec9nh s\u1eeda 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>\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 3: <\/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 4:<\/strong>\u00a0Ch\u1ecdn tab b\u00e1o c\u00e1o\u00a0<strong>B04\/BCTC\u00a0<\/strong><\/p>\n<p>S\u1eeda s\u1ed1 li\u1ec7u t\u1ea1i m\u1ee5c\u00a0<strong>V.8 Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh<\/strong>\u00a0t\u1eeb\u00a0<strong>s\u1ed1 \u00e2m<\/strong>\u00a0th\u00e0nh\u00a0<strong>s\u1ed1 d\u01b0\u01a1ng\u00a0<\/strong>(b\u1ecf d\u1ea5u ngo\u1eb7c). \u00a0Nh\u1ea5n<strong>\u00a0C\u1ea5t.<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/helpmimosaonline.misa.vn\/wp-content\/uploads\/2026\/05\/LoiKB6.png\" \/><\/p>\n<p><span style=\"color: #800000;\"><strong>L\u01b0u \u00fd:<\/strong> <\/span>N\u1ebfu anh ch\u1ecb kh\u00f4ng s\u1eeda th\u1ee7 c\u00f4ng c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c th\u00ec T\u00edch l\u1ea5y l\u1ea1i m\u1eb7c \u0111\u1ecbnh ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y s\u1ed1 d\u01b0\u01a1ng v\u00e0o ch\u1ec9 ti\u00eau <strong>V.8 Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 5: <\/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<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 6: <\/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<h3><span style=\"color: #800000;\">3. L\u01b0u \u00fd<\/span><\/h3>\n<p>Anh\/ch\u1ecb s\u1eeda ch\u1ec9 ti\u00eau\u00a0<strong>V.8 Thuy\u1ebft minh chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh\u00a0<\/strong>nh\u01b0 tr\u00ean s\u1ebd \u0111\u1ed3ng x\u1eed l\u00fd \u0111\u01b0\u1ee3c<strong>\u00a0L\u1ed7i\u00a0<\/strong><strong>Ch\u1ec9 ti\u00eau [MS 511 \u2013 T\u1ed5ng c\u1ed9ng] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 625 \u2013 Ti\u1ec1n chi kh\u00e1c, N\u0103m nay] tr\u00ean B03\/BCTC\u00a0<\/strong>v\u00e0<strong>\u00a0ch\u1ec9 ti\u00eau Gi\u00e1 tr\u1ecb [N\u0103m nay] c\u1ee7a ch\u1ec9 ti\u00eau [T\u1ed5ng c\u1ed9ng] tr\u00ean [B04\/BCTC] ph\u1ea3i &gt;= 0.<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\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 Gi\u00e1 tr\u1ecb N\u0103m nay c\u1ee7a ch\u1ec9 ti\u00eau [MS509 \u2013 Chi ti\u1ebft ti\u1ec1n chi kh\u00e1c thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng ch\u00ednh] tr\u00ean&#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-77691","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\/77691","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=77691"}],"version-history":[{"count":4,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77691\/revisions"}],"predecessor-version":[{"id":77951,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77691\/revisions\/77951"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77691"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77691"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}