{"id":29685,"date":"2023-12-11T09:59:55","date_gmt":"2023-12-11T02:59:55","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=29685"},"modified":"2024-11-18T11:05:39","modified_gmt":"2024-11-18T04:05:39","slug":"tong-hop-cac-sai-sot-thuong-gap-va-cach-doi-chieu-tai-khoan-khi-lap-bao-cao-tai-chinh-nam-2021","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/29685\/tong-hop-cac-sai-sot-thuong-gap-va-cach-doi-chieu-tai-khoan-khi-lap-bao-cao-tai-chinh-nam-2021\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2023"},"content":{"rendered":"<p style=\"text-align: justify;\">\u0110\u1ec3 k\u1ecbp th\u1eddi h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p khi h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u0169ng nh\u01b0 l\u1eadp <strong><a href=\"https:\/\/amis.misa.vn\/176715\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/strong> (BCTC) cho n\u0103m 2024. MISA AMIS xin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1c n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu l\u00ean BCTC cu\u1ed1i n\u0103m c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n, kho\u1ea3n m\u1ee5c tr\u00ean BCTC c\u1ee7a n\u0103m 2024. Nh\u1eefng l\u01b0u \u00fd n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n nh\u1eadn bi\u1ebft c\u00e1c r\u1ee7i ro ti\u1ec1m \u1ea9n c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n v\u00e0 kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n \u0111\u1ec3 t\u1eeb \u0111\u00f3 tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c nh\u1ea7m l\u1eabn v\u00e0 sai s\u00f3t. Trong b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS c\u0169ng cung c\u1ea5p cho c\u00e1c b\u1ea1n gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng c\u00e1c r\u1ee7i ro n\u00e0y.<\/p>\n<h2 style=\"text-align: justify;\"><b>1. N\u1ed9i dung c\u1ea7n ch\u00fa \u00fd ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ph\u1ea7n t\u00e0i s\u1ea3n<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>PH\u1ea6N T\u00c0I S\u1ea2N<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>Kho\u1ea3n m\u1ee5c<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Ti\u1ec1n m\u1eb7t<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 TK 111 t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh v\u1edbi Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea qu\u1ef9 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra qu\u1ef9 ti\u1ec1n m\u1eb7t c\u00f3 b\u1ecb \u00e2m t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m hay kh\u00f4ng\u00a0?\u00a0N\u1ebfu c\u00f3 c\u00f3 th\u1ec3 ki\u1ec3m tra c\u00f3 h\u1ea1ch to\u00e1n nh\u1ea7m chi tr\u01b0\u1edbc thu sau hay kh\u00f4ng?\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu chi ti\u1ebft s\u1ed1 d\u01b0 t\u1eebng t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean sao k\u00ea, s\u1ed5 ph\u1ee5, th\u01b0 x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng, \u2026 \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang. Ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) ph\u1ea3i t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra S\u1ed5 chi ti\u1ebft ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 b\u1ecb \u00e2m \u1edf b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m kh\u00f4ng? S\u1ed1 d\u01b0 \u00e2m t\u1ea1i m\u1ed9t s\u1ed1 th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb nguy\u00ean nh\u00e2n k\u1ebf to\u00e1n \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u1ea7m kho\u1ea3n chi tr\u01b0\u1edbc thu sau, h\u1ea1ch to\u00e1n tr\u00f9ng nghi\u1ec7p v\u1ee5, \u2026 K\u1ebf to\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u00e2m t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o trong n\u0103m.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/23758\/hach-toan-tai-khoan-131-phai-thu-khach-hang\/\" target=\"_blank\" rel=\"noopener\"><b>Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/b><\/a><\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n c\u00f4ng n\u1ee3 \u1edf th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh l\u00e0 n\u00ean \u0111\u1ed1i chi\u1ebfu v\u1edbi Th\u01b0 x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u00e1c\/kh\u00e1ch h\u00e0ng\/nh\u00e2n vi\u00ean\/\u2026. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u01b0 x\u00e1c nh\u1eadn, k\u1ebf to\u00e1n ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0o \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. Ngo\u00e0i ra c\u00f3 th\u1ec3 ki\u1ec3m tra thanh to\u00e1n sau ni\u00ean \u0111\u1ed9 (n\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 ti\u1ec1n).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 b\u00ean c\u00f3 qu\u00e1 l\u1edbn: ki\u1ec3m tra l\u1ea1i kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc hay do \u0111\u00e3 b\u00e1n h\u00e0ng nh\u01b0ng ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 n\u1ee3 l\u1edbn: ki\u1ec3m tra c\u00f4ng n\u1ee3 v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi xem c\u00f3 nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng hay kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng n\u1ee3 qu\u00e1 h\u1ea1n theo quy \u0111\u1ecbnh, k\u1ebf to\u00e1n c\u1ea7n xem x\u00e9t tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i theo Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC. (<\/span><i><span style=\"font-weight: 400;\">L\u01b0u \u00fd \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf TNDN).<\/span><\/i><span style=\"font-weight: 400;\"> L\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 h\u1ed3 s\u01a1 tr\u00edch l\u1eadp ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u00e1t sinh trong k\u1ef3 (th\u00e1ng\/qu\u00fd) v\u1edbi s\u1ed1 li\u1ec7u \u1edf ch\u1ec9 ti\u00eau (24) v\u00e0 (25) c\u1ee7a t\u1edd khai GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 (qu\u00fd\/th\u00e1ng) tr\u00ean ph\u1ea7n m\u1ec1m v\u1edbi ch\u1ec9 ti\u00eau (43) tr\u00ean t\u1edd khai GTGT qu\u00fd\/th\u00e1ng xem \u0111\u00e3 kh\u1edbp hay c\u00f3 ch\u00eanh l\u1ec7ch ch\u01b0a? Ch\u00eanh l\u1ec7ch n\u1ebfu c\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 v\u00e0 \u0111i\u1ec1u ch\u1ec9nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra, r\u00e0 so\u00e1t c\u00e1c b\u00fat to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb TK 133 v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p TK 3331 \u0111\u1ecbnh k\u1ef3 theo th\u00e1ng\/qu\u00fd.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ri\u00eang v\u1edbi\u00a0<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/17102\/tong-hop-quy-dinh-va-cach-tinh-thue-gia-tri-gia-tang-hang-nhap-khau\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/span><\/a><\/span><span style=\"font-weight: 400;\">\u00a0c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Ph\u1ea3i thu kh\u00e1c<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c, k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu l\u00e0 ai ho\u1eb7c vi\u1ec7c g\u00ec t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n bao nhi\u00eau? C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ph\u1ea3i \u0111\u1ea3m b\u1ea3o chi ti\u1ebft \u0111\u01b0\u1ee3c theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n ph\u1ea3i thu kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t quan tr\u1ecdng v\u00e0 s\u1ed1 d\u01b0 l\u1edbn c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1\/t\u00e0i li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu t\u01b0\u01a1ng \u1ee9ng, tr\u00e1nh vi\u1ec7c c\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n ph\u1ea3i thu kh\u00e1c nh\u01b0ng kh\u00f4ng bi\u1ebft l\u00e0 kho\u1ea3n ph\u1ea3i thu \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 n\u00e0o.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>T\u1ea1m \u1ee9ng<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng cho nh\u00e2n vi\u00ean ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 t\u1ea1m \u1ee9ng l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7. S\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng (n\u1ebfu c\u00f3) n\u00ean \u0111i k\u00e8m v\u1edbi Th\u01b0 x\u00e1c nh\u1eadn\/\u0110\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e2n vi\u00ean. C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e2u ng\u00e0y c\u1ea7n ph\u1ea3i l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1ec1 nguy\u00ean nh\u00e2n v\u00e0 h\u1ed3 s\u01a1 \u0111i k\u00e8m.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 d\u01b0 t\u1ea1m \u1ee9ng cu\u1ed1i k\u1ef3 c\u00f3 d\u01b0 c\u00f3 hay kh\u00f4ng?\u00a0N\u1ebfu c\u00f3 c\u1ea7n ghi ch\u00fa l\u1ea1i nguy\u00ean nh\u00e2n v\u00e0 \u0111\u1ed1i chi\u1ebfu xem c\u00f3 nh\u1ea7m l\u1eabn\/sai s\u00f3t kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft TK 141 theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1m \u1ee9ng, t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u0169ng c\u1ea7n theo d\u00f5i, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft TK 141 theo m\u00e3 v\u1ee5 vi\u1ec7c, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh, \u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty, k\u1ebf to\u00e1n n\u00ean li\u1ec7t k\u00ea to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u00e1 3 th\u00e1ng (ho\u1eb7c theo th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p) m\u00e0 ch\u01b0a ho\u00e0n \u1ee9ng \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh ho\u1eb7c \u0111\u00f4n \u0111\u1ed1c n\u1ed9p ch\u1ee9ng t\u1eeb ho\u00e0n \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">&gt;&gt; \u0110\u1ecdc th\u00eam:\u00a0<\/span><\/i><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/26138\/hach-toan-tai-khoan-141-khoan-tam-ung\/\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">Sai l\u1ea7m c\u1ee7a k\u1ebf to\u00e1n khi h\u1ea1ch to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng \u2013 T\u00e0i kho\u1ea3n 141<\/span><\/i><\/a><\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" title=\"H\u00e0ng t\u1ed3n kho l\u00e0 g\u00ec? Ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd h\u00e0ng t\u1ed3n kho hi\u1ec7u qu\u1ea3\" href=\"\/30882\/hang-ton-kho\/\" target=\"_blank\" rel=\"noopener\"><b>H\u00e0ng t\u1ed3n kho<\/b><\/a><\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho ch\u1ec9 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3.\u00a0 K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u1eeb b\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n t\u1ed5ng h\u1ee3p c\u1ea3 kho \u0111\u1ebfn t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n theo t\u1eebng kho v\u00e0 t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n theo h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n, v\u1ee5 vi\u1ec7c. Nguy\u00ean t\u1eafc t\u1ed3n kho kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f3 gi\u00e1 tr\u1ecb \u00e2m.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra chi ti\u1ebft th\u1ebb kho theo kho \u0111\u1ec3 ch\u1eafc ch\u1eafn t\u1ea1i t\u1eebng kho v\u1edbi t\u1eebng m\u00e3 v\u1eadt t\u01b0 h\u00e0ng h\u00f3a b\u1ea5t k\u1ef3 kh\u00f4ng c\u00f3 \u00e2m kho th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ed3n kho c\u1ea7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT-BTC. (L\u01b0u \u00fd \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf TNDN).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed5 c\u00e1i, s\u1ed5 chi ti\u1ebft TK 154 v\u1edbi B\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft TK 154 (B\u1ea3ng theo d\u00f5i t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang c\u1ee7a doanh nghi\u1ec7p) c\u00e1c s\u1ed1 li\u1ec7u chi ti\u1ebft, li\u00ean h\u1ec7 v\u1edbi th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: V\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh,\u2026 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng th\u00ec kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 N\u1ee3 \u1edf TK 154 chi ti\u1ebft cho v\u1ee5 vi\u1ec7c, d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh \u0111\u00f3.<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra danh m\u1ee5c\/b\u1ea3ng m\u00e3 chi ti\u1ebft TK 154 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 y\u00eau c\u1ea7u t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a doanh nghi\u1ec7p; m\u1ed1i quan h\u1ec7 v\u1edbi c\u00e1c TK chi ph\u00ed: TK 621, TK 622, TK 623, TK 627; c\u00e1c TK 155, TK 632.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1t sinh b\u00ean C\u00f3 TK 154 b\u1eb1ng ph\u00e1t sinh b\u00ean N\u1ee3 TK 155 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u1eadp kho.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cu\u1ed1i k\u1ef3 sau khi k\u1ebft chuy\u1ec3n doanh thu &#8211; chi ph\u00ed, t\u1ed5ng s\u1ed1 ph\u00e1t sinh C\u00f3 c\u00e1c TK\u00a0 621, TK 622, TK 623, TK 627 b\u1eb1ng s\u1ed1 ph\u00e1t sinh N\u1ee3 TK 154. (Ch\u00fa \u00fd tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kh\u00f4ng ph\u1ea3i N\u1ee3 TK 154 \/C\u00f3 TK 621, TK 622, TK 627).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra c\u00e1c t\u00e0i s\u1ea3n \u0111ang tr\u00ecnh b\u00e0y tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u1edbi Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n l\u01b0u \u00fd c\u1ea7n ph\u00e2n lo\u1ea1i h\u1ea1ch to\u00e1n \u0111\u00fang lo\u1ea1i t\u00e0i s\u1ea3n ngay t\u1eeb \u0111\u1ea7u,\u00a0 h\u1ed3 s\u01a1 TSC\u0110 c\u0169ng c\u1ea7n t\u1eadp h\u1ee3p \u0111\u1ee7 ngay t\u1eeb ban \u0111\u1ea7u, ph\u00e2n bi\u1ec7t r\u00f5 l\u00e0 TSC\u0110 ngu\u1ed3n g\u1ed1c do mua s\u1eafm, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u00e0n th\u00e0nh b\u00e0n giao, \u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fa \u00fd \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn sai th\u1eddi \u0111i\u1ec3m \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng TSC\u0110 hay tr\u00edch<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><a href=\"https:\/\/amis.misa.vn\/26943\/khau-hao-tai-san-co-dinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\">kh\u1ea5u hao TSC\u0110<\/span><\/span><\/a><span style=\"font-weight: 400;\">\u00a0v\u01b0\u1ee3t khung tr\u00edch kh\u1ea5u hao c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC. <\/span><i><span style=\"font-weight: 400;\">(L\u01b0u \u00fd \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 cho m\u1ee5c \u0111\u00edch t\u00ednh thu\u1ebf TNDN).<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 d\u01b0 tr\u00ean TK 211, TK 212, TK 213, TK 214 v\u1edbi s\u1ed1 d\u01b0 B\u1ea3ng tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u1ed5ng nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e3 tr\u00edch kh\u1ea5u hao \u0111\u00e3 kh\u1edbp v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i hay ch\u01b0a?<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/24041\/tai-khoan-242\/\" target=\"_blank\" rel=\"noopener\"><b>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/a><\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 d\u01b0 tr\u00ean TK 242 v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean B\u1ea3ng <a title=\"C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 g\u00ec? V\u00ed d\u1ee5 h\u01b0\u1edbng d\u1eabn ph\u00e2n b\u1ed5 CCDC chi ti\u1ebft\" href=\"\/28212\/ke-toan-cong-cu-dung-cu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/span><\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c TK chi ph\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd th\u1eddi gian ph\u00e2n b\u1ed5 CCDC kh\u00f4ng qu\u00e1 36 th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p CCDC c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng l\u00e2u d\u00e0i (v\u00ed d\u1ee5: t\u1ee7 t\u00e0i li\u1ec7u, b\u00e0n gh\u1ebf v\u0103n ph\u00f2ng, \u0111i\u1ec1u h\u00f2a, \u2026) nh\u01b0ng kh\u00f4ng ph\u00e2n b\u1ed5 m\u00e0 t\u00ednh h\u1ebft v\u00e0o chi ph\u00ed trong n\u0103m, c\u00f3 th\u1ec3 c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n \u0111\u1ec3 ghi nh\u1eadn chi ph\u00ed ho\u1eb7c kho\u1ea3n chi ph\u00ed\/ c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 th\u1ec3 l\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00fa \u00fd \u0111\u1ed1i v\u1edbi chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i ph\u00e2n lo\u1ea1i l\u1ea1i d\u00e0i h\u1ea1n th\u00e0nh ng\u1eafn h\u1ea1n ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i khi l\u1eadp BCTC.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung k\u1ebf to\u00e1n l\u01b0u \u00fd ki\u1ec3m tra, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu k\u1ef9 l\u01b0\u1ee1ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>2. N\u1ed9i dung c\u1ea7n ch\u00fa \u00fd ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ph\u1ea7n ngu\u1ed3n v\u1ed1n<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p style=\"text-align: center;\"><b>PH\u1ea6N NGU\u1ed2N V\u1ed0N<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><b>Kho\u1ea3n m\u1ee5c<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung c\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/23462\/tai-khoan-331\/\" target=\"_blank\" rel=\"noopener\"><b>Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/b><\/a><\/span><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 b\u00ean N\u1ee3 qu\u00e1 l\u1edbn: ki\u1ec3m tra l\u1ea1i vi\u1ec7c thanh to\u00e1n tr\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p, c\u00f3 th\u1ec3 h\u1ecd ch\u01b0a giao h\u00e0ng v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho m\u00ecnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 N\u1ee3 C\u00f3: Ki\u1ec3m tra c\u00f4ng n\u1ee3 v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n thanh to\u00e1n nh\u01b0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi xem c\u00f3 nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng hay kh\u00f4ng? Ghi ch\u00fa l\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 thu\u1eadn ti\u1ec7n theo d\u00f5i v\u00e0 gi\u1ea3i tr\u00ecnh. \u0110\u1eb7c bi\u1ec7t ch\u00fa \u00fd c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 kh\u00e1c, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u1edbi nh\u00e0 cung c\u1ea5p tr\u00e1nh c\u00e1c nh\u1ea7m l\u1eabn sai s\u00f3t, h\u1ea1ch to\u00e1n nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 Th\u01b0 x\u00e1c nh\u1eadn\/Bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3\/\u2026 c\u0169ng l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i li\u1ec7u \u0111\u1ec3 doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh khi c\u00f3 thanh, ki\u1ec3m tra.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu TK 3331 v\u1edbi t\u1edd khai VAT th\u00e1ng\/ qu\u00fd n\u1ebfu ph\u00e1t sinh s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p v\u1edbi ch\u1ec9 ti\u00eau (40) tr\u00ean t\u1edd khai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu t\u1ed5ng ph\u00e1t sinh c\u00f3 TK 3331 v\u1edbi c\u00e1c TK \u0111\u1ed1i \u1ee9ng t\u01b0\u01a1ng \u1ee9ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu TK 3335 v\u1edbi t\u1edd khai thu\u1ebf TNCN v\u00e0 c\u00e1c b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u1edbi s\u1ed1 d\u01b0 c\u00f3 TK 3334 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i ph\u00e1t sinh t\u00e0i kho\u1ea3n.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n l\u01b0\u01a1ng ch\u01b0a th\u1ef1c hi\u1ec7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n tr\u1ea3 s\u1ebd ph\u1ea3i l\u00e0 <\/span><span style=\"font-weight: 400;\">th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/span><span style=\"font-weight: 400;\">. Kho\u1ea3n chi ph\u00ed tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng KH\u00d4NG \u0111\u01b0\u1ee3c qu\u00e1 17% v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7. Qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u01b0\u1ee3c chi h\u1ebft trong v\u00f2ng 06 th\u00e1ng khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y, n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed n\u0103m sau.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi l\u01b0\u01a1ng tr\u00ean TK 334 kh\u00f4ng kh\u1edbp v\u1edbi t\u1ed5ng thanh to\u00e1n tr\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u1ef1c nh\u1eadn c\u1ea7n t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 gi\u1ea3i th\u00edch ch\u00eanh l\u1ec7ch.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u01b0\u01a1ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 x\u1ea3y ra r\u1ee7i ro chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0: chi ph\u00ed nh\u01b0 kh\u00f4ng ghi r\u00f5 c\u00e1c \u0111i\u1ec1u ki\u1ec7n, m\u1ee9c h\u01b0\u1edfng c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c quy ch\u1ebf, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, \u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb khi ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng qu\u00e1 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c ki\u1ec3m tra v\u00e0 r\u00e0 so\u00e1t t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n song song v\u1edbi ki\u1ec3m tra vi\u1ec7c h\u1ea1ch to\u00e1n, kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a nh\u00e2n vi\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">\u0110\u1ecdc th\u00eam:\u00a0<\/span><\/i><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/24994\/hach-toan-lai-cham-nop-bhxh\/\" target=\"_blank\" rel=\"noopener\"><i><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n l\u00e3i ch\u1eadm n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/span><\/i><\/a><\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/b><\/p>\n<p><b>(chi ph\u00ed tr\u00edch tr\u01b0\u1edbc)<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed d\u1ed3n t\u00edch) v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 352 \u0111\u1ec3 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ch\u01b0a ph\u00e1t sinh do ch\u01b0a nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh k\u1ef3 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi ph\u00e1t sinh th\u1ef1c t\u1ebf kh\u00f4ng g\u00e2y \u0111\u1ed9t bi\u1ebfn cho chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc KH\u00d4NG \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 335 m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, nh\u01b0:<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn c\u1ee7a nh\u1eefng TSC\u0110 \u0111\u1eb7c th\u00f9 do vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn c\u00f3 t\u00ednh chu k\u1ef3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa cho n\u0103m k\u1ebf ho\u1ea1ch ho\u1eb7c m\u1ed9t s\u1ed1 n\u0103m ti\u1ebfp theo;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, t\u00e1i c\u01a1 c\u1ea5u;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (quy \u0111\u1ecbnh trong TK 352).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 sau n\u00e0y c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh, tr\u00e1nh vi\u1ec7c c\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n nh\u01b0ng kh\u00f4ng r\u00f5 l\u00e0 kho\u1ea3n g\u00ec?\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p vay c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c th\u00ec ph\u1ea3i t\u00ednh l\u00e3i v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n 5% theo quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BHXH c\u1ea7n ghi nh\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi th\u00f4ng b\u00e1o B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i g\u1eedi v\u1ec1 (m\u1eabu C12 c\u1ee7a BHXH).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n ch\u00fa \u00fd theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n vay v\u1ec1 s\u1ed1 ti\u1ec1n vay, l\u00e3i su\u1ea5t,\u00a0th\u1eddi h\u1ea1n tr\u1ea3, \u2026 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n b\u1ecb ph\u1ea1t theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u1ed1i chi\u1ebfu l\u1ea1i s\u1ed1 d\u01b0 n\u1ee3 g\u1ed1c v\u00e0 chi ph\u00ed l\u00e3i vay kh\u1edbp v\u1edbi sao k\u00ea ti\u1ec1n vay ho\u1eb7c b\u1ea3ng t\u00ednh l\u00e3i vay.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh v\u1ec1\u00a0chi ph\u00ed l\u00e3i vay v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 <\/span><span style=\"font-weight: 400;\">ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/b><\/td>\n<td style=\"text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n l\u01b0u \u00fd \u0111\u1ebfn quy \u0111\u1ecbnh 90 ng\u00e0y th\u00e0nh l\u1eadp nh\u01b0ng kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n s\u1ebd b\u1ecb ph\u1ea1t ho\u1eb7c bu\u1ed9c gi\u1ea3m v\u1ed1n theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay trong k\u1ef3 b\u1ecb kh\u1ed1ng ch\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u1edbi s\u1ed1 ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 g\u00f3p thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i \u0111\u1ed1i chi\u1ebfu TK 411 v\u1edbi s\u1ed1 v\u1ed1n \u0111\u0103ng k\u00fd tr\u00ean \u0110\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><b>L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/b><\/td>\n<td style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n th\u01b0\u1eddng qu\u00ean k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc tr\u00ean TK 421 ho\u1eb7c \u0111\u1ecbnh kho\u1ea3n nh\u1ea7m gi\u1eefa hai TK 4211 v\u00e0 4212 (l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m tr\u01b0\u1edbc v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay).<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung k\u1ebf to\u00e1n l\u01b0u \u00fd ki\u1ec3m tra, k\u1ebf to\u00e1n v\u1eabn c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 r\u00e0 so\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu k\u1ef9 l\u01b0\u1ee1ng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>3. Gi\u1ea3i ph\u00e1p ki\u1ec3m tra, ph\u00e1t hi\u1ec7n sai s\u00f3t t\u1ef1 \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n ki\u1ec3m tra s\u1ed1 li\u1ec7u tr\u01b0\u1edbc khi l\u1eadp <strong><a href=\"https:\/\/amis.misa.vn\/29303\/bao-cao-tai-chinh-la-gi\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/strong>, MISA AMIS k\u1ebf to\u00e1n \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n nhi\u1ec1u t\u00ednh n\u0103ng th\u00f4ng minh, gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n c\u00e1c sai l\u1ec7ch, t\u1eeb \u0111\u00f3 ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 n\u00e2ng cao n\u0103ng su\u1ea5t lao \u0111\u1ed9ng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 t\u00ednh n\u0103ng th\u00f4ng minh v\u00e0 ti\u1ec7n \u00edch c\u1ee7a MISA AMIS K\u1ebf to\u00e1n:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b><i>Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/i><\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; K\u1ebf to\u00e1n v\u00e0o Ph\u00e2n h\u1ec7 \u201cT\u1ed5ng h\u1ee3p\u201d =&gt; Ch\u1ecdn \u201cTi\u1ec7n \u00edch\u201d =&gt; L\u1ef1a ch\u1ecdn \u201cKi\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch\u201d nh\u01b0 h\u00ecnh minh h\u1ecda sau \u0111\u00e2y:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118424\" src=\"\/wp-content\/uploads\/2021\/11\/kiem-tra-ss.png\" alt=\"\" width=\"2880\" height=\"1622\" srcset=\"\/wp-content\/uploads\/2021\/11\/kiem-tra-ss.png 2880w, \/wp-content\/uploads\/2021\/11\/kiem-tra-ss-500x282.png 500w, \/wp-content\/uploads\/2021\/11\/kiem-tra-ss-1024x577.png 1024w, \/wp-content\/uploads\/2021\/11\/kiem-tra-ss-768x433.png 768w, \/wp-content\/uploads\/2021\/11\/kiem-tra-ss-1536x865.png 1536w, \/wp-content\/uploads\/2021\/11\/kiem-tra-ss-2048x1153.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; Ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c n\u1ed9i dung \u0111\u1ec3 k\u1ebf to\u00e1n l\u1ef1a ch\u1ecdn nh\u1eb1m ki\u1ec3m tra c\u00e1c d\u1ea5u hi\u1ec7u sai s\u00f3t c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u v\u00e0 \u0111\u1ed1i chi\u1ebfu c\u00e1c s\u1ed5 s\u00e1ch v\u1edbi nhau nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang \u0111\u1eafn c\u1ee7a d\u1eef li\u1ec7u nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118425\" src=\"\/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng.png\" alt=\"\" width=\"2880\" height=\"1622\" srcset=\"\/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng.png 2880w, \/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng-500x282.png 500w, \/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng-1024x577.png 1024w, \/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng-768x433.png 768w, \/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng-1536x865.png 1536w, \/wp-content\/uploads\/2021\/11\/hien-thi-tinh-anng-2048x1153.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/span><\/i><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b><i>Ki\u1ec3m tra t\u1ef1 \u0111\u1ed9ng B\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf to\u00e1n\u00a0<\/i><\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00e0o ph\u00e2n h\u1ec7 \u201cB\u00e1o c\u00e1o\u201d =&gt; Ch\u1ecdn \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u201d =&gt; Sau \u0111\u00f3 ti\u1ebfp t\u1ee5c ch\u1ecdn B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118428\" src=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM.png\" alt=\"\" width=\"2880\" height=\"1622\" srcset=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM.png 2880w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM-500x282.png 500w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM-1024x577.png 1024w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM-768x433.png 768w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM-1536x865.png 1536w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-9.50.49-AM-2048x1153.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, m\u00e0n h\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb t\u00ednh n\u0103ng \u201cKi\u1ec3m tra\u201d \u1edf g\u00f3c tr\u00ean c\u00f9ng m\u00e0n h\u00ecnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118430\" src=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM.png\" alt=\"\" width=\"2880\" height=\"1620\" srcset=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM.png 2880w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM-500x281.png 500w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM-1024x576.png 1024w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM-768x432.png 768w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM-1536x864.png 1536w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.02.44-AM-2048x1152.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ecdn Ki\u1ec3m tra b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp th\u00f4ng qua m\u1ed9t s\u1ed1 t\u00ednh n\u0103ng t\u1ef1 \u0111\u1ed9ng sau \u0111\u00e2y:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118432\" src=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM.png\" alt=\"\" width=\"2880\" height=\"1620\" srcset=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM.png 2880w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM-500x281.png 500w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM-1024x576.png 1024w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM-768x432.png 768w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM-1536x864.png 1536w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.07.00-AM-2048x1152.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b><i>Thi\u1ebft l\u1eadp nh\u1eafc nh\u1edf th\u00f4ng minh tr\u00ean ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf to\u00e1n<\/i><\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; T\u00ednh n\u0103ng<\/span><b>\u00a0Nh\u1eafc nh\u1edf th\u00f4ng minh<\/b><span style=\"font-weight: 400;\">\u00a0s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1ea3nh b\u00e1o cho ng\u01b0\u1eddi d\u00f9ng v\u1ec1 t\u00ecnh h\u00ecnh c\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng b\u1ecb qu\u00ean g\u00e2y th\u1ea5t tho\u00e1t c\u00f4ng n\u1ee3 v\u00e0 l\u00e0m gi\u1ea3m uy t\u00edn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o nh\u1eafc nh\u1edf \u0111\u1ec3 ng\u01b0\u1eddi d\u00f9ng n\u1eafm \u0111\u01b0\u1ee3c, t\u1eeb \u0111\u00f3 d\u1ec5 d\u00e0ng \u0111\u01b0a ra c\u00e1c chi\u1ebfn l\u01b0\u1ee3c kinh doanh v\u00e0 ho\u1ea1ch \u0111\u1ecbnh mua h\u00e0ng c\u0169ng nh\u01b0 l\u00ean k\u1ebf ho\u1ea1ch \u0111\u1ec3 s\u1eafp x\u1ebfp, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c cu\u1ed1i k\u1ef3 sao cho ph\u00f9 h\u1ee3p, \u0111\u00fang ti\u1ebfn \u0111\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8211; K\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n thi\u1ebft l\u1eadp c\u00e1c quy t\u1eafc nh\u1eafc nh\u1edf th\u00f4ng minh t\u1ea1i m\u1ee5c Ti\u1ec7n \u00edch v\u00e0 t\u00ednh n\u0103ng m\u1edf r\u1ed9ng \\ ch\u1ecdn \u201cG\u1ee3i \u00fd, nh\u1eafc nh\u1edf th\u00f4ng minh\u201d nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118434\" src=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM.png\" alt=\"\" width=\"2880\" height=\"1622\" srcset=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM.png 2880w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM-500x282.png 500w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM-1024x577.png 1024w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM-768x433.png 768w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM-1536x865.png 1536w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.03-AM-2048x1153.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-118433\" src=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM.png\" alt=\"\" width=\"2880\" height=\"1624\" srcset=\"\/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM.png 2880w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM-500x282.png 500w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM-1024x577.png 1024w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM-768x433.png 768w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM-1536x866.png 1536w, \/wp-content\/uploads\/2021\/11\/Screen-Shot-2023-12-11-at-10.09.18-AM-2048x1155.png 2048w\" sizes=\"(max-width: 2880px) 100vw, 2880px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, trong MISA AMIS K\u1ebf to\u00e1n c\u00f2n nhi\u1ec1u t\u00ednh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu h\u1ed7 tr\u1ee3 k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. C\u00e1c b\u1ea1n h\u00e3y tr\u1ea3i nghi\u1ec7m v\u00e0 kh\u00e1m ph\u00e1 th\u00eam c\u00e1c t\u00ednh n\u0103ng n\u00e0y nha.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC cu\u1ed1i n\u0103m \u0111\u00e3 \u0111\u1ebfn g\u1ea7n, qua b\u00e0i vi\u1ebft n\u00e0y MISA AMIS mong r\u1eb1ng c\u00e1c b\u1ea1n k\u1ebf to\u00e1n s\u1ebd bi\u1ebft c\u00e1ch nh\u1eadn di\u1ec7n c\u00e1c r\u1ee7i ro v\u00e0 ph\u00f2ng tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c sai s\u00f3t gi\u00fap th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 c\u00f4ng t\u00e1c l\u1eadp c\u00e1c BCTC ng\u00e0y m\u1ed9t t\u1ed1t h\u01a1n. \u0110i\u1ec1u n\u00e0y s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c sai s\u00f3t khi l\u1eadp BCTC v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m, y\u00ean t\u00e2m khi thanh ki\u1ec3m tra thu\u1ebf sau n\u00e0y.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MISA AMIS mong r\u1eb1ng nh\u1eefng kinh nghi\u1ec7m chia s\u1ebb t\u1eeb b\u00e0i vi\u1ebft, s\u1ebd gi\u00fap c\u00e1c b\u1ea1n cho d\u00f9 \u0111\u00e3 s\u1eed d\u1ee5ng MISA c\u0169ng v\u1eabn c\u00f3 th\u1ec3 hi\u1ec3u h\u01a1n v\u1ec1 c\u00e1c t\u00ednh n\u0103ng v\u00e0 t\u1eadn d\u1ee5ng n\u00f3 hi\u1ec7u qu\u1ea3 v\u00e0 linh ho\u1ea1t h\u01a1n n\u1eefa trong c\u00f4ng vi\u1ec7c. <\/span><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">V\u1edbi s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a> MISA AMIS<\/span> v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng ti\u1ec7n \u00edch s\u1ebd r\u00fat ng\u1eafn th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c th\u1ee7 c\u00f4ng, d\u00e0nh th\u1eddi gian nhi\u1ec1u h\u01a1n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng quan tr\u1ecdng. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/span><\/a><span style=\"font-weight: 400;\"> MISA AMIS<\/span><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span><\/span>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">C\u01a1 quan Thu\u1ebf \u2013 c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/span><\/li>\n<li><span style=\"font-family: verdana, geneva, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u2026.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif;\"><i><span style=\"font-weight: 400;\">Tham kh\u1ea3o ngay <strong>b\u1ea3n <\/strong><\/span><\/i><strong><i>demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/i><\/strong><i><span style=\"font-weight: 400;\"> d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n!<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: verdana, geneva, sans-serif;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=sai-sot-va-cach-doi-chieu-tk-lap-bctc&amp;term=act_contentexe\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/span><\/p>\n<p style=\"text-align: right;\"><strong><em>T\u00e1c gi\u1ea3: Nguy\u1ec5n H.Trang<\/em><\/strong><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_29685\" class=\"pvc_stats total_only  \" data-element-id=\"29685\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 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MISA AMIS xin g\u1eedi \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1c n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu l\u00ean BCTC cu\u1ed1i n\u0103m c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n, kho\u1ea3n m\u1ee5c tr\u00ean BCTC c\u1ee7a n\u0103m [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_29685\" class=\"pvc_stats total_only  \" data-element-id=\"29685\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":42,"featured_media":118435,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1411],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - 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