{"id":1523,"date":"2019-12-25T17:52:48","date_gmt":"2019-12-25T17:52:48","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=1523"},"modified":"2025-12-11T23:53:32","modified_gmt":"2025-12-11T16:53:32","slug":"kiem_ke_quy","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_quy\/","title":{"rendered":"Ki\u1ec3m k\u00ea qu\u1ef9"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn ki\u1ec3m k\u00ea qu\u1ef9 ti\u1ec1n m\u1eb7t, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch th\u1eeba thi\u1ebfu so v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan.
\nN\u1ed9i dung b\u00e0i vi\u1ebft:<\/strong><\/p>\n
    \n
  • \u0110\u1ecbnh kho\u1ea3n c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u1eeba, thi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t khi ki\u1ec3m k\u00ea.<\/li>\n
  • Quy tr\u00ecnh ki\u1ec3m k\u00ea qu\u1ef9, x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, Th\u1ee7 qu\u1ef9, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Ban l\u00e3nh \u0111\u1ea1o<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/strong><\/h3>\n

    <\/div>

    \n

    \u0110\u1ecbnh k\u1ef3 theo quy \u0111\u1ecbnh ho\u1eb7c khi c\u00f3 ph\u00e1t sinh y\u00eau c\u1ea7u ki\u1ec3m k\u00ea qu\u1ef9 t\u1eeb\u00a0 Ban l\u00e3nh \u0111\u1ea1o c\u00f4ng ty, s\u1ebd ph\u00e1t sinh m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng sau :<\/p>\n

      \n
    • Th\u00e0nh l\u1eadp h\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea g\u1ed3m: k\u1ebf to\u00e1n thanh to\u00e1n, th\u1ee7 qu\u1ef9, k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c Gi\u00e1m \u0111\u1ed1c v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m k\u00ea qu\u1ef9.<\/li>\n
    • \u0110\u1ebfm th\u1ef1c t\u1ebf s\u1ed1 ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9 theo t\u1eebng lo\u1ea1i ti\u1ec1n v\u1ec1 m\u1eb7t s\u1ed1 l\u01b0\u1ee3ng v\u00e0 m\u1ec7nh gi\u00e1.<\/li>\n
    • \u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9, n\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch th\u00ec th\u1ef1c hi\u1ec7n t\u00ecm nguy\u00ean nh\u00e2n b\u1eb1ng c\u00e1ch \u0111\u1ed1i chi\u1ebfu s\u1ed5 qu\u1ef9 v\u1edbi s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t t\u00ecm ra nh\u1eefng giao d\u1ecbch thu, chi ti\u1ec1n m\u1eb7t kh\u00f4ng kh\u1edbp gi\u1eefa 2 s\u1ed5.<\/li>\n
    • Sau khi t\u00ecm nguy\u00ean nh\u00e2n th\u00ec th\u1ee7 tr\u01b0\u1edfng ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng s\u1ebd ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.<\/li>\n
    • Sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n kh\u00e1c th\u00ec t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n c\u1ee7a Doanh nghi\u1ec7p (bao g\u1ed3m k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea qu\u1ef9) v\u00e0o B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      3. \u0110\u1ecbnh kho\u1ea3n<\/b><\/h3>\n

      <\/div>

      \n\n\n\n
      <\/div><\/div>\n
      <\/span><\/p>\n

      3.1 Khi ph\u00e1t hi\u1ec7n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1eeba<\/b><\/h4>\n

      <\/div>

      \n
        \n
      • Ghi nh\u1eadn c\u00e1c kho\u1ea3n th\u1eeba qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n:<\/li>\n<\/ul>\n

        N\u1ee3 TK 111\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ti\u1ec1n m\u1eb7t (1111, 1112)<\/p>\n

        C\u00f3 TK 338\u00a0\u00a0\u00a0\u00a0Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft)<\/p>\n

          \n
        • Khi t\u00ecm ra nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd:<\/li>\n<\/ul>\n

          N\u1ee3 TK 3381\u00a0\u00a0\u00a0\u00a0\u00a0T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft<\/p>\n

          C\u00f3 TK 111\u00a0\u00a0\u00a0\u00a0Ti\u1ec1n m\u1eb7t (1111, 1112)
          \nC\u00f3 TK 338\u00a0\u00a0\u00a0\u00a0Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)
          \nC\u00f3 TK 411\u00a0\u00a0\u00a0V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1eeba kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ho\u1eb7c kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ch\u1ee7 s\u1edf h\u1eefu)<\/p>\n<\/div><\/div>\n

          <\/span><\/p>\n

          3.2 Khi ph\u00e1t hi\u1ec7n qu\u1ef9 ti\u1ec1n m\u1eb7t thi\u1ebfu<\/b><\/h4>\n

          <\/div>

          \n
            \n
          • C\u00e1c kho\u1ea3n thi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n:<\/li>\n<\/ul>\n

            N\u1ee3 TK 138\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ph\u1ea3i thu kh\u00e1c (1381)<\/p>\n

            \u00a0\u00a0\u00a0C\u00f3 TK 111\u00a0\u00a0\u00a0\u00a0Ti\u1ec1n m\u1eb7t (1111, 1112)<\/div>\n
              \n
            • Khi t\u00ecm ra nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd:<\/li>\n<\/ul>\n

              N\u1ee3 TK 111\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ti\u1ec1n m\u1eb7t (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng) (1111, 1112)<\/p>\n

              N\u1ee3 TK 1388\u00a0\u00a0\u00a0\u00a0\u00a0Ph\u1ea3i thu kh\u00e1c (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/p>\n

              N\u1ee3 TK 334\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/p>\n

              C\u00f3 TK 1381\u00a0\u00a0T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

              <\/span><\/p>\n

              4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n

              <\/div>

              \n\n\n\n
              <\/div><\/div>\n
              <\/span><\/p>\n

              4.1 Th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea qu\u1ef9<\/b><\/h4>\n

              <\/div>

              \nB\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t<\/b>, tab Ki\u1ec3m k\u00ea<\/b>, nh\u1ea5n Th\u00eam<\/b>.
              \n\"\"
              \nB\u01b0\u1edbc 2:<\/b> Nh\u1eadp ng\u00e0y v\u00e0 ch\u1ecdn lo\u1ea1i ti\u1ec1n c\u1ea7n ki\u1ec3m k\u00ea, sau \u0111\u00f3 nh\u1ea5n \u0110\u1ed3ng \u00fd<\/b>.<\/p>\n
              \"\"<\/div>\n

              B\u01b0\u1edbc 3:<\/b> Nh\u1eadp th\u00f4ng tin ki\u1ec3m k\u00ea ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0o b\u1ea3ng ki\u1ec3m k\u00ea.<\/p>\n

                \n
              • Tab Th\u00f4ng tin chung<\/b>: khai b\u00e1o m\u1ee5c \u0111\u00edch v\u00e0 th\u00f4ng tin v\u1ec1 bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea.<\/li>\n
              • Tab Ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf<\/b>: khai b\u00e1o th\u00f4ng tin s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t t\u1ed3n th\u1ef1c t\u1ebf trong qu\u1ef9 c\u1ee7a Th\u1ee7 qu\u1ef9 theo t\u1eebng m\u1ec7nh gi\u00e1 ti\u1ec1n kh\u00e1c nhau.
                \n=> C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c nh\u1eadp, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra ch\u00eanh l\u1ec7ch t\u1ed3n gi\u1eefa s\u1ed5 c\u1ee7a K\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 t\u1ed3n trong qu\u1ef9 c\u1ee7a Th\u1ee7 qu\u1ef9.<\/li>\n<\/ul>\n

                \"\"<\/p>\n

                  \n
                • Tab Th\u00e0nh vi\u00ean tham gia<\/b>: khai b\u00e1o c\u00e1c th\u00e0nh vi\u00ean tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m k\u00ea qu\u1ef9 (s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng chu\u1ed9t ph\u1ea3i \u0111\u1ec3 th\u00eam ho\u1eb7c xo\u00e1 th\u00f4ng tin v\u1ec1 th\u00e0nh vi\u00ean tham gia).<\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                    \n
                  • Tab K\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/b>: khai b\u00e1o l\u00fd do v\u00e0 k\u1ebft lu\u1eadn sau khi th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea.<\/li>\n<\/ul>\n
                    \"\"<\/div>\n

                    B\u01b0\u1edbc 4:<\/b> Nh\u1ea5n C\u1ea5t<\/b>.<\/p>\n

                    L\u01b0u \u00fd: <\/b>T\u00ednh n\u0103ng \u0111ang ph\u00e1t tri\u1ec3n – Ch\u1ecdn ch\u1ee9c n\u0103ng \u0110\u1ed1i chi\u1ebfu<\/b> \u0111\u1ec3 t\u00ecm nguy\u00ean nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf c\u1ee7a th\u1ee7 qu\u1ef9 v\u00e0 s\u1ed1 ti\u1ec1n tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/em><\/p>\n

                    B\u01b0\u1edbc 5:<\/b> Nh\u1ea5n In<\/b> \u0111\u1ec3 in B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9<\/b>, sau \u0111\u00f3 chuy\u1ec3n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan k\u00fd x\u00e1c nh\u1eadn v\u00e0 l\u01b0u tr\u1eef l\u1ea1i theo quy \u0111\u1ecbnh.<\/p>\n<\/div><\/div>\n

                    <\/span><\/p>\n

                    4.2 X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/b><\/h4>\n

                    <\/div>

                    \nB\u01b0\u1edbc 1:<\/b> Ch\u1ecdn ch\u1ee9c n\u0103ng X\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/b> tr\u00ean B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9<\/b>.
                    \n\"\"
                    \nB\u01b0\u1edbc 2:<\/b> C\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf ki\u1ec3m k\u00ea th\u1eeba hay thi\u1ebfu, h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng sinh ra Phi\u1ebfu thu\/Phi\u1ebfu chi t\u01b0\u01a1ng \u1ee9ng. C\u1ee5 th\u1ec3:<\/p>\n
                      \n
                    • Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf < S\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra Phi\u1ebfu chi<\/b> \u0111\u1ec3 x\u1eed l\u00fd gi\u00e1 tr\u1ecb thi\u1ebfu.<\/li>\n
                    • Tr\u01b0\u1eddng h\u1ee3p S\u1ed1 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf > S\u1ed1 d\u01b0 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra Phi\u1ebfu thu<\/b> \u0111\u1ec3 x\u1eed l\u00fd gi\u00e1 tr\u1ecb th\u1eeba.<\/li>\n<\/ul>\n

                      \"\"
                      \nB\u01b0\u1edbc 3:<\/b> Nh\u1ea5n C\u1ea5t<\/b>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00edch ch\u1ecdn \u00f4 \u0110\u00e3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch<\/b> tr\u00ean B\u1ea3ng ki\u1ec3m k\u00ea qu\u1ef9<\/b> tab K\u1ebft qu\u1ea3 x\u1eed l\u00fd<\/b>.
                      \nL\u01b0u \u00fd:<\/b> Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m k\u00ea ngo\u1ea1i t\u1ec7, c\u1ea7n nh\u1eadp t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m k\u00ea v\u00e0o ch\u1ee9ng t\u1eeb x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/em>
                      \n\"\"<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

                      <\/span><\/p>\n

                      5. L\u01b0u \u00fd<\/b><\/h3>\n

                      <\/div>

                      \n

                      Khi th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ng\u00e2n h\u00e0ng v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m \u0111\u1ec3 quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c b\u01b0\u1edbc trong quy tr\u00ecnh Ki\u1ec3m k\u00ea, \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf.<\/em><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2583],"ht-kb-tag":[],"class_list":["post-1523","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quy"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=1523"}],"version-history":[{"count":8,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1523\/revisions"}],"predecessor-version":[{"id":51917,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/1523\/revisions\/51917"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=1523"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=1523"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=1523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}