{"id":2109,"date":"2018-12-25T17:58:32","date_gmt":"2018-12-25T10:58:32","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2109"},"modified":"2022-10-14T14:44:32","modified_gmt":"2022-10-14T07:44:32","slug":"cach_lap_bctc_voi_dn_khong_dap_ung_gia_dinh_lien_tuc","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/cach_lap_bctc_voi_dn_khong_dap_ung_gia_dinh_lien_tuc\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c?"},"content":{"rendered":"<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">1. Kha\u0301i ni\u00ea\u0323m v\u00ea\u0300 doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"color: black; font-size: 12pt;\"><strong>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/strong> T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t v\u1ec1 gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u00f4ng li\u00ean t\u1ee5c trong t\u01b0\u01a1ng lai g\u1ea7n (trong v\u00f2ng kh\u00f4ng qu\u00e1 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh).<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p sau \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (kh\u00f4ng qu\u00e1 12 th\u00e1ng t\u00ednh t\u1eeb ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh):<\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: black; font-size: 12pt;\">Doanh nghi\u1ec7p h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 xin gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng (ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n c\u1ee5 th\u1ec3 g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Doanh nghi\u1ec7p b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">2. B\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo TT200\/TT-BTC<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">G\u1ed3m:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u1eabu B01\/CDH\u0110-DNKLT) <\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh (M\u1eabu B02\/CDH\u0110-DNKLT)<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (M\u1eabu B03\/CDH\u0110-DNKLT) <\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu B09\/CDH\u0110-DNKLT)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">M\u1eabu b\u00e1o c\u00e1o gi\u1ed1ng b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi DN ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">M\u1eabu b\u00e1o kh\u00e1c \u0111\u1ed1i v\u1edbi DN ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"color: black; font-size: 12pt;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: C\u00e1c ch\u1ec9 ti\u00eau \u00edt h\u01a1n so v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u1ee7a \u0111\u01a1n v\u1ecb gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/li>\n<li><span style=\"color: black; font-size: 12pt;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh: C\u00e1c ch\u1ec9 ti\u00eau \u00edt h\u01a1n so v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u1ee7a \u0111\u01a1n v\u1ecb gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"line-height: 200%; text-align: justify;\">\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #8db3e2;\">\n<h4 style=\"margin: 5.25pt 0cm 5.25pt 6pt; text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">3. H\u01b0\u1edbng d\u1eabn l\u1eadp b\u1ed9 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h4>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\"><span style=\"color: black; font-size: 12pt;\">Ph\u1ea7n m\u1ec1m MISA hi\u1ec7n nay ch\u01b0a \u0111\u00e1p \u1ee9ng m\u1eabu b\u00e1o c\u00e1o cho \u0111\u01a1n v\u1ecb kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. \u0110\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o t\u1eeb ph\u1ea7n m\u1ec1m th\u00ec DN l\u00e0m theo c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/span><\/p>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5><span style=\"color: #000000;\">3.1 H\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<h6><span style=\"font-size: 12pt;\"><span style=\"color: black;\">3.1.1. Thi\u1ebft l\u1eadp l\u1ea1i ch\u1ec9 ti\u00eau \u0111\u1ed1i v\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n:<\/span><\/span><\/h6>\n<ul>\n<li style=\"text-align: left;\"><span style=\"font-size: 12pt;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: black; text-decoration: underline;\">B\u01b0\u1edbc 1<\/span><\/strong><\/span><span style=\"color: black;\"><span style=\"text-decoration: underline;\"><strong>:<\/strong><\/span> Thi\u1ebft l\u1eadp n\u1ed9i dung c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o theo n\u1ed9i dung b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf <\/span><\/span><span style=\"font-size: 12pt;\"><span style=\"color: black;\">to\u00e1n c\u1ee7a DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (Xem chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i m\u1eabu B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c t\u1ea1i TT 200\/TT-BTC ban h\u00e0nh ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: black; text-decoration: underline;\">B\u01b0\u1edbc 2<\/span><\/strong><\/span><span style=\"color: black;\"><span style=\"text-decoration: underline;\"><strong>:<\/strong><\/span> Thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c cho c\u00e1c ch\u1ec9 ti\u00eau:<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"> M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u00f3 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp kh\u00e1c:<\/span><\/em><\/span><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">M\u00e3 s\u1ed1 121 \u201cCh\u1ee9ng kho\u00e1n kinh doanh\u201d<\/span><\/em><\/strong><span style=\"color: black;\"> ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i. DN kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em style=\"font-size: 12pt; text-align: left; font-family: inherit;\"><span style=\"color: black;\">MS 121 = T\u1ed5ng D\u01b0 N\u1ee3 TK 121, 128 tr\u00ean S\u1ed5 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2291 tr\u00ean S\u1ed5 c\u00e1i<\/span><\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">M\u00e3 s\u1ed1 123 \u201c \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con\u201d, MS 124 \u201c \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft\u201d, MS 125 \u201c \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c\u201d<\/span><\/em><\/strong><\/span><\/li>\n<\/ul>\n<p>Ch\u1ec9 ti\u00eau li\u00ean quan t\u1edbi c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ean. DN kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/p>\n<p><span style=\"color: black; font-size: 12pt;\">C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu. DN kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201c D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">MS 123 = D\u01b0 N\u1ee3 TK 221 tr\u00ean S\u1ed5 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2292 chi ti\u1ebft kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con tr\u00ean S\u1ed5 c\u00e1i<\/span><\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">MS 124 = T\u1ed5ng D\u01b0 N\u1ee3 TK 222,223 tr\u00ean S\u1ed5 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2292 chi ti\u1ebft kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft tr\u00ean S\u1ed5 c\u00e1i<\/span><\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">MS 125 = D\u01b0 N\u1ee3 TK 228 tr\u00ean S\u1ed5 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2292 chi ti\u1ebft kho\u1ea3n g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c tr\u00ean S\u1ed5 c\u00e1i<\/span><\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">M\u00e3 s\u1ed1 140 \u201cH\u00e0ng t\u1ed3n kho\u201d<\/span><\/em><\/strong><\/span><\/li>\n<\/ul>\n<p>Ch\u1ec9 ti\u00eau ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i. S\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang v\u00e0 thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a DN \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n<p>DN kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cD\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho\u201d do s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/p>\n<p style=\"padding-left: 40px;\"><em style=\"font-size: 12pt; font-family: inherit;\"><span style=\"color: black;\">MS 140 = D\u01b0 N\u1ee3 TK 151,152,153,154,155,156,157,158 tr\u00ean S\u1ed5 c\u00e1i &#8211; S\u1ed1 d\u01b0 C\u00f3 chi ti\u1ebft TK 2294 D\u1ef1 ph\u00f2ng GG HTK tr\u00ean s\u1ed5 C\u00e1i<\/span><\/em><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><strong><em><span style=\"color: black;\">MS 151 \u201cTSC\u0110 h\u1eefu h\u00ecnh\u201d , MS 152 \u201cTSC\u0110 thu\u00ea t\u00e0i ch\u00ednh\u201d, MS 153 \u201cTSC\u0110 v\u00f4 h\u00ecnh\u201d<\/span><\/em><\/strong><\/span><\/li>\n<\/ul>\n<p>C\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh, TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ph\u1ea3n \u00e1nh theo gi\u00e1 tr\u1ecb ghi s\u1ed5 sau khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c t\u00e0i s\u1ea3n tr\u00ean. DN kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201cNguy\u00ean gi\u00e1\u201d do gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i, kh\u00f4ng tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau \u201c Hao m\u00f2n l\u0169y k\u1ebf\u201d do s\u1ed1 kh\u1ea5u hao \u0111\u00e3 \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o g\u00e1i tr\u1ecb s\u1ed5 s\u00e1ch c\u1ee7a t\u00e0i s\u1ea3n.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">MS 151 = D\u01b0 N\u1ee3 TK 211 tr\u00ean S\u1ed5 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2141 tr\u00ean S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft TK.<\/span><\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">MS 152 = D\u01b0 N\u1ee3 TK 212 tr\u00ean S\u1ed5 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2142 tr\u00ean S\u1ed5 chi ti\u1ebft TK.<\/span><\/em><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">MS 153 = D\u01b0 N\u1ee3 TK 213 tr\u00ean S\u1ed1 c\u00e1i &#8211; D\u01b0 C\u00f3 TK 2143 tr\u00ean S\u1ed5 chi ti\u1ebft TK.<\/span><\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\"> C\u00e1c ch\u1ec9 ti\u00eau c\u00f2n l\u1ea1i:<\/span><\/em><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\">C\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c l\u1eadp tr\u00ecnh b\u00e0y b\u1eb1ng c\u00e1ch c\u1ed9ng g\u1ed9p n\u1ed9i dung v\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng \u1edf ph\u1ea7n d\u00e0i h\u1ea1n v\u00e0 ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c theo nguy\u00ean t\u1eafc kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><span style=\"text-decoration: underline; color: black;\">V\u00ed d\u1ee5<\/span><span style=\"color: black;\">: <em>M\u00e3 s\u1ed1 131\u201dPh\u1ea3i thu c\u1ee7a KH\u201d = MS 131 \u201cPh\u1ea3i thu ng\u1eafn h\u1ea1n c\u1ee7a KH\u201d + MS 211\u201dPh\u1ea3i thu d\u00e0i h\u1ea1n c\u1ee7a KH\u201d<\/em><\/span><\/span><\/p>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 3<\/span><\/strong><span style=\"color: black;\"><strong>:<\/strong> Sau khi thi\u1ebft l\u1eadp xong \u0111\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh c\u1ea5t m\u1eabu.<\/span><\/span><\/p>\n<h6 style=\"margin: 5.25pt 0cm 5.25pt 6pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">3.1.2. L\u1eadp v\u00e0 xu\u1ea5t kh\u1ea9u b\u00e1o c\u00e1o B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 tr\u00ean HTKK.<\/span><\/span><\/h6>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 1<\/span><\/strong><span style=\"color: black;\"><strong>:<\/strong> L\u1eadp b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn <a href=\"\/2026\/kb\/lap_bao_cao_tai_chinh\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a> <\/span><\/span><\/p>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 2<\/span><\/strong><span style=\"color: black;\"><strong>: <\/strong>DN s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp t\u1eeb ph\u1ea7n m\u1ec1m \u0111\u1ec3 nh\u1eadp tay tr\u1ef1c ti\u1ebfp v\u00e0o HTKK. Sau khi l\u1eadp xong BCTC tr\u00ean HTKK doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u b\u00e1o c\u00e1o d\u1ea1ng XML \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf qua Mtax c\u1ee7a MISA ho\u1eb7c iHTKK.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"TogglePanel\">\n<tbody>\n<tr>\n<td class=\"TogglePanel_Heading\" style=\"background-color: #d8d8d8;\">\n<h5 style=\"margin: 5.25pt 0cm 5.25pt 6pt; text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"color: black;\">3.2. H\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (M\u1eabu B09\/CDH\u0110-DNKLT)<\/span><\/strong><\/span><\/h5>\n<\/td>\n<\/tr>\n<tr id=\"trTogglePanel_Body\">\n<td class=\"TogglePanel_Body\">\n<h6 style=\"margin: 5.25pt 0cm 5.25pt 6pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: black;\">3.2.1. Thi\u1ebft l\u1eadp l\u1ea1i ch\u1ec9 ti\u00eau \u0111\u1ed1i v\u1edbi Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/span><\/h6>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 1<\/span><\/strong><span style=\"color: black;\"><strong>:<\/strong> T\u1ea1o m\u1eabu b\u00e1o c\u00e1o theo n\u1ed9i dung Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c (Xem chi ti\u1ebft c\u00e1c ch\u1ec9 ti\u00eau t\u1ea1i m\u1eabu B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u00e0nh cho DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c t\u1ea1i TT 200\/TT-BTC ban h\u00e0nh ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"color: black; font-size: 12pt;\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd:<\/span>\n<ul style=\"list-style-type: disc;\">\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c I, \u0111i\u00ea\u0309m 5. \u0110\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a DN:<\/span><\/em><span style=\"color: black;\"> Thay \u0111\u1ed5i n\u1ed9i dung th\u00e0nh Tr\u00ecnh b\u00e0y l\u00fd do DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c III. Chu\u1ea9n m\u1ef1c v\u00e0 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng: <\/span><\/em><span style=\"color: black;\">Kh\u00f4ng c\u00f3.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c IV. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p DN ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/em><span style=\"color: black;\"> S\u1eeda th\u00e0nh III. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c V. C\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c:<\/span><\/em><span style=\"color: black;\"> Kh\u00f4ng c\u00f3<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c VI. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u1ea3ng C\u0110KT:<\/span><\/em><span style=\"color: black;\"> S\u1eeda th\u00e0nh IV. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u1ea3ng C\u0110KT v\u00e0 c\u00e1c ch\u1ec9 ti\u00eau chi ti\u1ebft c\u0169ng c\u00f3 thay \u0111\u1ed5i. (Xem chi ti\u1ebft m\u1eabu Thuy\u1ebft minh BCTC theo TT 200\/TT-BTC ban h\u00e0nh ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c VII. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o KQKD:<\/span><\/em><span style=\"color: black;\"> Thay \u0111\u1ed5i s\u1ed1 th\u1ee9 t\u1ef1 th\u00e0nh V, n\u1ed9i dung ch\u1ec9 ti\u00eau kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c VIII. Th\u00f4ng tin b\u1ed5 sung cho c\u00e1c kho\u1ea3n m\u1ee5c tr\u00ecnh b\u00e0y trong b\u00e1o c\u00e1o LCTT:<\/span><\/em><span style=\"color: black;\"> Thay \u0111\u1ed5i s\u1ed1 th\u1ee9 t\u1ef1 th\u00e0nh VI, n\u1ed9i dung ch\u1ec9 ti\u00eau kh\u00f4ng thay \u0111\u1ed5i.<\/span><\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Mu\u0323c IX. Nh\u1eefng th\u00f4ng tin kh\u00e1c:<\/span><\/em><span style=\"color: black;\"> Thay \u0111\u1ed5i s\u1ed1 th\u1ee9 t\u1ef1 th\u00e0nh VII v\u00e0 b\u1ecf n\u1ed9i dung th\u1ee9 6 Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: black; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 trong BCTC \u0111\u1ed1i v\u1edbi DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec DN th\u1ef1c hi\u1ec7n &lt;&lt;<strong>X\u00f3a d\u00f2ng<\/strong>&gt;&gt;. Nh\u1eefng ch\u1ec9 ti\u00eau thay \u0111\u1ed5i n\u1ed9i dung DN s\u1eeda tr\u1ef1c ti\u1ebfp tr\u00ean c\u1ed9t Ch\u1ec9 ti\u00eau.<\/span><\/li>\n<\/ul>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 2<\/span><\/strong><span style=\"color: black;\"><strong>:<\/strong> Thi\u1ebft l\u1eadp l\u1ea1i c\u00f4ng th\u1ee9c cho c\u00e1c ch\u1ec9 ti\u00eau thay \u0111\u1ed5i c\u1ee7a Thuy\u1ebft minh BCTC. <\/span><\/span><\/p>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 3<\/span><\/strong><span style=\"color: black;\"><strong>:<\/strong> Sau khi thi\u1ebft l\u1eadp xong \u0111\u01a1n v\u1ecb ti\u1ebfn h\u00e0nh c\u1ea5t m\u1eabu.<\/span><\/span><\/p>\n<h6 style=\"margin: 5.25pt 0cm 5.25pt 6pt; text-align: justify;\"><strong><span style=\"font-size: 12pt;\"><span style=\"color: black;\">3.2.2. H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o \u201cThuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d:<\/span><\/span><\/strong><\/h6>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 1<\/span><\/strong><span style=\"color: black;\">: Th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn <a href=\"\/2026\/kb\/lap_bao_cao_tai_chinh\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><br \/>\n<\/span><\/span><\/p>\n<p style=\"margin: 5.25pt 0cm 5.25pt 24pt; text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"text-decoration: underline; color: black;\">B\u01b0\u1edbc 2<\/span><\/strong><span style=\"color: black;\"><strong>:<\/strong> Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ki\u1ec3m tra v\u00e0 s\u1eeda \u0111\u1ed5i c\u00e1c n\u1ed9i dung tr\u00ean Thuy\u1ebft minh BCTC theo \u0111\u00fang m\u1eabu \u0111\u1ed1i v\u1edbi DN kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. Sau \u0111\u00f3 DN g\u1eedi thuy\u1ebft minh BCTC \u0111\u00e3 l\u1eadp d\u1ea1ng .xlsx ho\u1eb7c .docx qua Mtax c\u1ee7a MISA ho\u1eb7c iHTKK cho c\u01a1 quan thu\u1ebf.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1. Kha\u0301i ni\u00ea\u0323m v\u00ea\u0300 doanh nghi\u00ea\u0323p kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng gia\u0309 \u0111i\u0323nh hoa\u0323t \u0111\u00f4\u0323ng li\u00ean tu\u0323c Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c: T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t v\u1ec1 gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u00f4ng li\u00ean t\u1ee5c trong t\u01b0\u01a1ng lai g\u1ea7n&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2623,2568,2638],"ht-kb-tag":[],"class_list":["post-2109","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-tong-hop"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=2109"}],"version-history":[{"count":6,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2109\/revisions"}],"predecessor-version":[{"id":28430,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/2109\/revisions\/28430"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=2109"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=2109"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=2109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}