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:<\/p>\n

Ch\u1ec9 ti\u00eau [MS 168 \u2013 T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 194 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, S\u1ed1 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Gi\u00e1 tr\u1ecb Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng c\u1ee7a ch\u1ec9 ti\u00eau [MS168 \u2013 T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 136- T\u1ea1i ng\u00e0y \u0111\u1ea7u n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 191 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, S\u1ed1 \u0111\u1ea7u n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 137 \u2013 T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 191 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh, S\u1ed1 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 134 \u2013 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 193 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf, S\u1ed1 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Gi\u00e1 tr\u1ecb T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh kh\u00e1c c\u1ee7a ch\u1ec9 ti\u00eau [MS134 \u2013 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng 0.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 157- S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 195 \u2013 Nguy\u00ean gi\u00e1, S\u1ed1 \u0111\u1ea7u n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 126 \u2013 S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 192 \u2013 Nguy\u00ean gi\u00e1, S\u1ed1 \u0111\u1ea7u n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 129 \u2013 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 192 \u2013 Nguy\u00ean gi\u00e1, S\u1ed1 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 131- S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 193 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf, S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 155 \u2013 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 196 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf, S\u1ed1 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 167 \u2013 T\u1ea1i ng\u00e0y \u0111\u1ea7u n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 194 \u2013 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, S\u1ed1 \u0111\u1ea7u n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 160 \u2013 S\u1ed1 d\u01b0 cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 195 \u2013 Nguy\u00ean gi\u00e1, S\u1ed1 cu\u1ed1i n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n

Ch\u1ec9 ti\u00eau [MS 162 \u2013 S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 196 \u2013 Kh\u1ea5u hao v\u00e0 hao m\u00f2n l\u0169y k\u1ebf, S\u1ed1 \u0111\u1ea7u n\u0103m] tr\u00ean B01\/BCTC.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

2. Nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n
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2.1. Do \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng nhi\u1ec1u ch\u01b0\u01a1ng<\/h4>\n
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Bi\u1ec3u hi\u1ec7n:<\/strong>\u00a0Anh\/ch\u1ecb \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o trong m\u1ee5c\u00a0T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau \u0111\u00e3 ph\u00f9 h\u1ee3p nh\u01b0ng khi n\u1ed9p b\u00e1o c\u00e1o l\u00ean h\u1ec7 th\u1ed1ng T\u1ed5ng k\u1ebf to\u00e1n c\u1ee7a KBNN th\u00ec l\u1ea1i b\u00e1o l\u1ed7i l\u1ec7ch t\u1ea5t c\u1ea3 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean.<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n
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B\u01b0\u1edbc 1:<\/strong>\u00a0N\u1ebfu th\u1ef1c t\u1ebf \u0111\u01a1n v\u1ecb ch\u1ec9 c\u00f2n s\u1eed d\u1ee5ng 1 ch\u01b0\u01a1ng th\u00ec c\u1ea7n ng\u1eebng theo d\u00f5i ch\u01b0\u01a1ng kh\u00f4ng s\u1eed d\u1ee5ng n\u1eefa theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>V\u00e0o\u00a0T\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\u00a0X\u00f3a.<\/strong><\/li>\n
B\u01b0\u1edbc 3:\u00a0<\/strong>V\u00e0o\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\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n
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2.2. Do \u0111\u01a1n v\u1ecb ch\u01b0a l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp ch\u01b0a \u0111\u00fang<\/h4>\n
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Bi\u1ec3u hi\u1ec7n:<\/strong>\u00a0Anh\/ch\u1ecb v\u00e0o\u00a0T\u1ed5ng h\u1ee3p\\L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh\\Danh s\u00e1ch b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong>\u00a0kh\u00f4ng th\u1ea5y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp, ho\u1eb7c c\u00f3 b\u00e1o c\u00e1o nh\u01b0ng m\u1edf b\u00e1o c\u00e1o\\Nh\u1ea5n\u00a0Ki\u1ec3m tra b\u00e1o c\u00e1o<\/strong>\u00a0b\u00e1o th\u1ea5y b\u00e1o l\u1ec7ch c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 t\u00e0i s\u1ea3n gi\u1eefa B01\/BCTC v\u00e0 B04\/BCTC<\/p>\n
Gi\u1ea3i ph\u00e1p:<\/strong><\/div>\n\u00a0<\/div>\n
B\u01b0\u1edbc 1:<\/strong>\u00a0L\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u00fang tr\u01b0\u1edbc khi xu\u1ea5t b\u00e1o c\u00e1o \u0111\u1ec3 g\u1eedi kho b\u1ea1c.<\/div>\n
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N\u1ebfu ch\u01b0a l\u1eadp b\u00e1o c\u00e1o anh\/ch\u1ecb c\u1ea7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o kh\u00f4ng b\u00e1o l\u1ed7i theo h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong>\u00a0Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb theo d\u00f5i t\u00e0i s\u1ea3n tr\u00ean ph\u1ea7n m\u1ec1m MISA QLTS, t\u1ea1i tab b\u00e1o c\u00e1o\u00a0B04\/BCTC<\/strong>\u00a0c\u1ea7n ch\u1ecdn\u00a0L\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb PM QLTS<\/strong>\u00a0\u0111\u1ec3 l\u1ea5y s\u1ed1 li\u1ec7u t\u00e0i s\u1ea3n t\u1eeb ph\u1ea7n m\u1ec1m QLTS. Chi ti\u1ebft anh\/ch\u1ecb xem h\u01b0\u1edbng d\u1eabn\u00a0t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
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N\u1ebfu ki\u1ec3m tra b\u00e1o c\u00e1o b\u00e1o l\u1ec7ch c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i s\u1ea3n thu\u1ed9c m\u1ee5c III.9.1.1 v\u00e0 III.9.2.1 tr\u00ean B04\/BCTC v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb 191 t\u1edbi 196 tr\u00ean B01\/BCTC anh\/ch\u1ecb l\u00e0m theo h\u01b0\u1edbng d\u1eabn\u00a0 t\u1ea1i \u0111\u00e2y<\/a>.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 2:\u00a0<\/strong>Sau khi ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u00fang, anh\/ch\u1ecb v\u00e0o\u00a0T\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\u00a0X\u00f3a.<\/strong><\/p>\n
B\u01b0\u1edbc 3:\u00a0<\/strong>V\u00e0o\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\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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: Ch\u1ec9 ti\u00eau [MS 168 \u2013 T\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m] tr\u00ean B04\/BCTC ph\u1ea3i b\u1eb1ng [MS 194 \u2013 T\u00e0i s\u1ea3n c\u1ed1…<\/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-77759","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\/77759","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=77759"}],"version-history":[{"count":3,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77759\/revisions"}],"predecessor-version":[{"id":77893,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/77759\/revisions\/77893"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=77759"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=77759"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=77759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

2.2. Do \u0111\u01a1n v\u1ecb ch\u01b0a l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp ch\u01b0a \u0111\u00fang<\/h4>\n<\/div>