{"id":29055,"date":"2025-02-19T08:52:53","date_gmt":"2025-02-19T01:52:53","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=29055"},"modified":"2025-10-29T08:37:02","modified_gmt":"2025-10-29T01:37:02","slug":"lap-bao-cao-lay-len-can-cu-theo-thong-tu-dung-hieu-luc","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/lap-bao-cao-lay-len-can-cu-theo-thong-tu-dung-hieu-luc\/","title":{"rendered":"L\u1eadp b\u00e1o c\u00e1o l\u1ea5y l\u00ean c\u0103n c\u1ee9 theo th\u00f4ng t\u01b0 \u0111\u00fang hi\u1ec7u l\u1ef1c"},"content":{"rendered":"<h3>1. T\u1ed5ng quan\u00a0<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u v\u1ec1 vi\u1ec7c ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng \u0111\u00fang m\u1eabu b\u00e1o c\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 107\/2017\/TT-BTC khi in b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p c\u1ea5p tr\u00ean.<\/p>\n<h3><strong>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/strong><\/h3>\n<p>Ng\u00e0y 17\/04\/2024, B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh <strong data-start=\"138\" data-end=\"165\">Th\u00f4ng t\u01b0 24\/2024\/TT-BTC<\/strong>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <strong data-start=\"182\" data-end=\"201\">ng\u00e0y 01\/01\/2025<\/strong>, \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2025 tr\u1edf \u0111i. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169, trong \u0111\u00f3 c\u00f3 <strong data-start=\"300\" data-end=\"328\">Th\u00f4ng t\u01b0 107\/2017\/TT-BTC<\/strong>\u00a0v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n trong c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p.<\/p>\n<p><strong>\u2013 Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R53:<\/strong><\/p>\n<p>Hi\u1ec7n t\u1ea1i, ph\u1ea7n m\u1ec1m \u0111ang s\u1eed d\u1ee5ng <strong data-start=\"483\" data-end=\"501\">m\u1eabu b\u00e1o c\u00e1o c\u0169<\/strong> theo Quy\u1ebft \u0111\u1ecbnh <strong data-start=\"518\" data-end=\"536\">19\/2006\/Q\u0110-BTC<\/strong> cho b\u00e1o c\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (<strong data-start=\"566\" data-end=\"575\">B04-H<\/strong> &#8211; b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m TSC\u0110).<\/p>\n<p><strong>\u2013 K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R53:<\/strong><\/p>\n<p>Khi in c\u00e1c b\u00e1o c\u00e1o nh\u01b0 S24-H, B04-H, S26-H, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1eabu b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p.<\/p>\n<p><b>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/b><\/p>\n<p><strong>Khi in c\u00e1c m\u1eabu b\u00e1o c\u00e1o S24-H, B04-H, S26-H:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu k\u1ef3 b\u00e1o c\u00e1o k\u1ebft th\u00fac tr\u01b0\u1edbc ng\u00e0y 01\/01\/2025: Ph\u1ea7n m\u1ec1m s\u1ebd in m\u1eabu b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 107\/2017\/TT-BTC (ban h\u00e0nh ng\u00e0y 10\/10\/2017).<\/li>\n<li data-start=\"237\" data-end=\"378\">N\u1ebfu k\u1ef3 b\u00e1o c\u00e1o k\u1ebft th\u00fac t\u1eeb ng\u00e0y 01\/01\/2025 tr\u1edf \u0111i: Ph\u1ea7n m\u1ec1m s\u1ebd in m\u1eabu b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 24\/2024\/TT-BTC (ban h\u00e0nh ng\u00e0y 17\/04\/2024).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft n\u00e0y gi\u00fap anh\/ch\u1ecb hi\u1ec3u v\u1ec1 vi\u1ec7c ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng \u0111\u00fang m\u1eabu b\u00e1o c\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 24\/2024\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 107\/2017\/TT-BTC khi in b\u00e1o c\u00e1o \u0111\u1ec3 n\u1ed9p c\u1ea5p tr\u00ean. 2. Chi ti\u1ebft thay \u0111\u1ed5i Ng\u00e0y&#8230;<\/p>\n","protected":false},"author":2,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-29055","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/29055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/29055\/revisions"}],"predecessor-version":[{"id":34601,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/29055\/revisions\/34601"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=29055"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=29055"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=29055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}