{"id":2177,"date":"2020-12-25T17:59:21","date_gmt":"2020-12-25T10:59:21","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2177"},"modified":"2025-12-11T16:57:30","modified_gmt":"2025-12-11T09:57:30","slug":"html_50000000","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/html_50000000\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh"},"content":{"rendered":"<div style=\"line-height: 200%; text-align: justify;\">\n<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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong>M\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p, gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul>\n<li>Quy tr\u00ecnh quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ed3m ki\u1ec3m k\u00ea \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf, ki\u1ec3m tra ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch, l\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ed9p b\u00e1o c\u00e1o.<\/li>\n<li>Li\u00ean k\u1ebft \u0111\u1ebfn c\u00e1c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng b\u01b0\u1edbc v\u00e0 c\u00e1c l\u01b0u \u00fd ki\u1ec3m tra s\u1ed1 li\u1ec7u.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/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><strong>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p style=\"text-align: justify;\"><span style=\"color: #272727; font-size: 12pt;\">Quy tr\u00ecnh th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo 4 b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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><strong>B\u01b0\u1edbc 1: Ki\u1ec3m k\u00ea \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Xem c\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 Ki\u1ec3m k\u00ea <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_doi_chieu_thuc_te\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_quy\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea ti\u1ec1n m\u1eb7t<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_tien_gui_ngan_hang\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_cac_khoan_dau_tu\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_hang_ton_kho\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiemke_tscd\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem_ke_ccdc\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m k\u00ea c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi_chieu_cong_no\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">\u0110\u1ed1i chi\u1ebfu b\u1ea3o hi\u1ec3m<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Xem c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n c\u00e1c t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m k\u00ea <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/cac_tinh_huong_lam_chenh_lech_giua_so_lieu_kiem_ke_doi_chieu_va_so_lieu_so_sach\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/li>\n<\/ul>\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><strong>B\u01b0\u1edbc 2: Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"> Tr\u00ean <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\/ Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/strong><\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Thi\u1ebft l\u1eadp tham s\u1ed1 ki\u1ec3m tra s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u00a0Tr\u00ean danh s\u00e1ch c\u00e1c n\u1ed9i dung c\u1ea7n ki\u1ec3m tra, nh\u1ea5n <strong>Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra t\u01b0\u01a1ng \u1ee9ng, C\u00e1c n\u1ed9i dung ki\u1ec3m tra bao g\u1ed3m:<\/span>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_kiem_tra_trang_thai_ghi_so_ct1\/\" target=\"_blank\" rel=\"noopener\">Tr\u1ea1ng th\u00e1i ghi s\u1ed5 ch\u1ee9ng t\u1eeb<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_tien_mat_tien_gui1\/\" target=\"_blank\" rel=\"noopener\">Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_kho_mua_hang1\/\" target=\"_blank\" rel=\"noopener\">Kho, mua h\u00e0ng<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_cong_no1\/\" target=\"_blank\" rel=\"noopener\">\u00a0C\u00f4ng n\u1ee3<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_tai_san_co_dinh1\/\" target=\"_blank\" rel=\"noopener\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/li>\n<li><a href=\"http:\/\/helpact.misa.vn\/kb\/hdqt_cong_cu_dung_cu_chi_phi_tra_truoc\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 12pt;\"><span class=\"heading\">C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/span><\/a><\/li>\n<li><a href=\"http:\/\/helpact.misa.vn\/kb\/hdqt_thue_gtgt\/\" target=\"_blank\" rel=\"noopener\"><span class=\"heading\">\u00a0Thu\u1ebf GTGT<\/span><\/a><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_kho_ban_hang1\/\" target=\"_blank\" rel=\"noopener\">\u00a0Kho, b\u00e1n h\u00e0ng<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_gia_thanh1\/\" target=\"_blank\" rel=\"noopener\">Gi\u00e1 th\u00e0nh<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_kiem_tra_bang_can_doi_phat_sinh1\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra b\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_kiem_tra_ket_chuyen_lai_lo1\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/a><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_khac\/\" target=\"_blank\" rel=\"noopener\">\u00a0Kh\u00e1c<\/a><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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><strong>B\u01b0\u1edbc 3: L\u1eadp v\u00e0 ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><span style=\"font-size: 12pt;\">Th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap_bao_cao_tai_chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Sau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u00ean t\u1eebng b\u00e1o c\u00e1o b\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o ch\u1ee9c n\u0103ng <strong>Ki\u1ec3m tra<\/strong>. Xem h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/kiem-tra-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/li>\n<\/ul>\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>B\u01b0\u1edbc 4:N\u1ed9p b\u00e1o c\u00e1o<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\">Xem h\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/nop-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"> t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2177","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2177","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\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=2177"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2177\/revisions"}],"predecessor-version":[{"id":51817,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2177\/revisions\/51817"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2177"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2177"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}