{"id":24592,"date":"2022-04-14T16:28:39","date_gmt":"2022-04-14T09:28:39","guid":{"rendered":"http:\/\/helpamis.misa.vn\/2022\/?post_type=ht_kb&#038;p=24592"},"modified":"2025-12-03T10:23:49","modified_gmt":"2025-12-03T03:23:49","slug":"lap_bao_cao_tai_chinh_giua_nien_do","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/lap_bao_cao_tai_chinh_giua_nien_do\/","title":{"rendered":"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9"},"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> H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Danh m\u1ee5c c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f3 th\u1ec3 l\u1eadp<\/li>\n<li>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/li>\n<li>L\u01b0u \u00fd khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb vi\u00ean, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh doanh nghi\u1ec7p <\/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 b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>C\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 c\u00f3 th\u1ec3 l\u1eadp:<\/b><\/p>\n<ul>\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9 (B01a-DN)<\/li>\n<li>B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh gi\u1eefa ni\u00ean \u0111\u1ed9 (B02a-DN)<\/li>\n<li>B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 gi\u1eefa ni\u00ean \u0111\u1ed9 (B03a-DN)<\/li>\n<\/ul>\n<p><b>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n:<\/b><\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>T\u1ed5ng h\u1ee3p<\/b> \u2192 <b>L\u1eadp BCTC<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam\\B\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9<\/b>.<br \/>\n<b>B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn k\u1ef3 b\u00e1o c\u00e1o v\u00e0 t\u00edch ch\u1ecdn c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n l\u1eadp.<br \/>\n<b>B\u01b0\u1edbc 3:<\/b> Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57113\" src=\"\/2026\/wp-content\/uploads\/2025\/12\/BCGND_1.png\" alt=\"\" width=\"1256\" height=\"655\" srcset=\"\/2026\/wp-content\/uploads\/2025\/12\/BCGND_1.png 1256w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_1-700x365.png 700w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_1-800x417.png 800w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_1-768x401.png 768w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_1-50x26.png 50w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_1-60x31.png 60w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_1-100x52.png 100w\" sizes=\"auto, (max-width: 1256px) 100vw, 1256px\" \/><\/p>\n<p><b>L\u01b0u \u00fd:<\/b>\u00a0H\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u l\u00ean c\u00e1c b\u00e1o c\u00e1o theo <a href=\"html_29040000\" target=\"_blank\" rel=\"noopener\">c\u00f4ng th\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp<\/a>. \u0110\u1ec3 ki\u1ec3m tra l\u1ea1i c\u00f4ng th\u1ee9c l\u1ea5y cho t\u1eebng b\u00e1o c\u00e1o, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c<\/b> tr\u00ean thanh c\u00f4ng c\u1ee5.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-57115\" src=\"\/2026\/wp-content\/uploads\/2025\/12\/BCGND_2.jpg\" alt=\"\" width=\"2001\" height=\"1446\" srcset=\"\/2026\/wp-content\/uploads\/2025\/12\/BCGND_2.jpg 2001w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-700x506.jpg 700w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-800x578.jpg 800w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-768x555.jpg 768w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-50x36.jpg 50w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-1536x1110.jpg 1536w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-60x43.jpg 60w, \/2026\/wp-content\/uploads\/2025\/12\/BCGND_2-100x72.jpg 100w\" sizes=\"auto, (max-width: 2001px) 100vw, 2001px\" \/><\/p>\n<ul>\n<li>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea1i c\u00e1c th\u00f4ng tin tr\u00ean b\u00e1o c\u00e1o v\u00e0 c\u00f3 th\u1ec3 ch\u1ec9nh s\u1eeda l\u1ea1i s\u1ed1 li\u1ec7u b\u1eb1ng c\u00e1ch g\u00f5 tr\u1ef1c ti\u1ebfp s\u1ed1 li\u1ec7u theo s\u1ed1 \u0111\u01a1n v\u1ecb t\u1ef1 t\u00ednh to\u00e1n l\u00ean b\u00e1o c\u00e1o (n\u1ebfu c\u1ea7n).<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 4:<\/b> Nh\u1ea5n <b>C\u1ea5t<\/b> \u0111\u1ec3 l\u01b0u b\u00e1o c\u00e1o \u0111\u00e3 l\u1eadp.<\/p>\n<\/div><\/div> <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>3. L\u01b0u \u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u0110\u1ed1i v\u1edbi d\u1eef li\u1ec7u li\u00ean n\u0103m, c\u1ed9t <b>S\u1ed1 \u0111\u1ea7u n\u0103m\/N\u0103m tr\u01b0\u1edbc<\/b> s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng l\u1ea5y d\u1eef li\u1ec7u. V\u1edbi d\u1eef li\u1ec7u kh\u00f4ng ph\u1ea3i li\u00ean n\u0103m, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 <a href=\"\/2026\/kb\/nhap-khau-so-ky-truoc-nam-truoc-len-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><b>nh\u1eadp kh\u1ea9u t\u1eeb file excel, file xml<\/b><\/a> ho\u1eb7c t\u1ef1 nh\u1eadp d\u1eef li\u1ec7u v\u00e0o c\u00e1c c\u1ed9t n\u00e0y.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00f4ng ty \u0111a chi nh\u00e1nh, khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u1edf c\u1ea5p T\u1ed5ng c\u00f4ng ty, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a ri\u00eang t\u1ed5ng c\u00f4ng ty v\u00e0 c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/li>\n<li>N\u1ebfu ph\u00e1t sinh thay \u0111\u1ed5i ch\u1ee9ng t\u1eeb trong k\u1ef3 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/b> \u0111\u1ec3 c\u1eadp nh\u1eadt d\u1eef li\u1ec7u m\u1edbi nh\u1ea5t l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2595],"ht-kb-tag":[],"class_list":["post-24592","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24592","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=24592"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24592\/revisions"}],"predecessor-version":[{"id":57119,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24592\/revisions\/57119"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24592"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24592"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}