{"id":27364,"date":"2023-10-18T15:51:23","date_gmt":"2023-10-18T08:51:23","guid":{"rendered":"\/accounting\/?post_type=ht_kb&#038;p=27364"},"modified":"2026-06-23T15:44:09","modified_gmt":"2026-06-23T08:44:09","slug":"kiem-soat-rui-ro","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/kiem-soat-rui-ro\/","title":{"rendered":"10. Ki\u1ec3m so\u00e1t r\u1ee7i ro"},"content":{"rendered":"<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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> Gi\u1edbi thi\u1ec7u ph\u00e2n h\u1ec7 Ki\u1ec3m so\u00e1t r\u1ee7i ro, h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n d\u1ecbch v\u1ee5 r\u00e0 so\u00e1t sai s\u00f3t tr\u01b0\u1edbc khi g\u1eedi t\u1edd khai\/b\u00e1o c\u00e1o cho C\u01a1 quan Thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5.<\/p>\n<p><b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Ch\u1ee9c n\u0103ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, h\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/li>\n<li>Ki\u1ec3m tra s\u1ed5 s\u00e1ch, t\u1edd khai, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<li>Ki\u1ec3m tra b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu theo t\u1eebng nghi\u1ec7p v\u1ee5.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n d\u1ecbch v\u1ee5, nh\u00e2n vi\u00ean ki\u1ec3m so\u00e1t r\u1ee7i ro, qu\u1ea3n l\u00fd d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n <\/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><b>2. C\u00e1c ch\u1ee9c n\u0103ng ch\u00ednh<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Tr\u00ean ph\u00e2n h\u1ec7 Ki\u1ec3m so\u00e1t r\u1ee7i ro, ch\u01b0\u01a1ng tr\u00ecnh cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee9c n\u0103ng sau:<\/p>\n<ul>\n<li><b><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi-chieu-danh-sach-hoa-don-da-hach-toan-tren-phan-mem-voi-he-thong-hoa-don-dien-tu-cua-tong-cuc-thue\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/b><\/li>\n<li><b><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/doi-chieu-danh-sach-hoa-don-da-ke-khai-tren-to-khai-voi-he-thong-hoa-don-dien-tu-cua-tong-cuc-thue\/\" target=\"_blank\" rel=\"noopener\">\u0110\u1ed1i chi\u1ebfu b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf<\/a><\/b><\/li>\n<li><b><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_29040001\/\" target=\"_blank\" rel=\"noopener\">Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/a><\/b><\/li>\n<li><strong><a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/bo-sung-chuc-nang-kiem-tra-to-khai-bctc-trong-phan-he-kiem-soat-rui-ro\/\">Ki\u1ec3m tra t\u1edd khai, BCTC\u00a0<\/a><\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-72697\" src=\"\/accounting\/wp-content\/uploads\/2026\/06\/44-3.png\" alt=\"\" width=\"1904\" height=\"905\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/06\/44-3.png 1904w, \/accounting\/wp-content\/uploads\/2026\/06\/44-3-1600x761.png 1600w, \/accounting\/wp-content\/uploads\/2026\/06\/44-3-768x365.png 768w, \/accounting\/wp-content\/uploads\/2026\/06\/44-3-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/06\/44-3-1536x730.png 1536w, \/accounting\/wp-content\/uploads\/2026\/06\/44-3-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/06\/44-3-100x48.png 100w\" sizes=\"(max-width: 1904px) 100vw, 1904px\" \/><\/p>\n<p>Ngo\u00e0i ra, ng\u01b0\u1eddi d\u00f9ng c\u00f3 th\u1ec3 ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o ph\u00e2n t\u00edch, b\u00e1o c\u00e1o \u0111\u1ed1i chi\u1ebfu theo t\u1eebng nghi\u1ec7p v\u1ee5 \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[20],"ht-kb-tag":[],"class_list":["post-27364","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-huong_dan_nghiep_vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/27364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=27364"}],"version-history":[{"count":5,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/27364\/revisions"}],"predecessor-version":[{"id":76811,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/27364\/revisions\/76811"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=27364"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27364"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}