NGHIEN CLPU TRAO DOI ( So 2 (91)-2011 )
Noi dung chu yeu sna doi, bo sung che do ke toan hanh chinh sn nghiep theo thong tn
185/2010/TT-BTC
TS. Ha Thj Ngoc Ha *
• m Jgdy 14/12/2010 Bp Tdi chinh dd ban hdnh Thdng tw sd 185/2010/TT-BTC (Sau day ggi I ^ ^ ^^^ ^" Thdng tw sd 185) hw&ng ddn siia ddi, bo sung Che dp ke todn Hdnh chinh su' 1. 1 nghiep (HCSN) ban hdnh kem theo Quyit dinh sd 19/2006/QD-BTC ngdy 30/3/2006 (sau day ggi tdt Id QD 19). Cdc npi dung sira ddi, bd sung Che dp ke todn HCSN ban hdnh theo Thdng twsd 185 cd hieu Iwc thi hdnh tir 1/1/2011 de thirc hien cdc don vi HCSN trien khai tren thuc te nhdm dam bdo tudn thu cdc quy dinh ciia chinh sdch tdi chinh, thue dd dwgc bd sung, sua ddi trong nhUng ndm qua. Ddng thdi, Thdng tu sd 185 hw&ng ddn ke todn cdc nghiep vu kinh te mdi phdt sinh hoac cdn thuc hien chua thdng nhdt do chwa cd hw&ng ddn rd rdng, cu the. Nhdm gidp ke todn cdc don vi HCSN (sau ddy ggi Id don vi) vd nhitng ngwffi quan tdm den cdng tdc ke todn HCSN thudn tien trong viec nghien citu, dp dung trong cdng tdc ke todn, xin dwgc gi&i thieu cdc npi dung sda ddi, bd sung Che dp ke todn HCSN ban hdnh theo Thdng tw sd 185 nhw sau:
Bd sun^, sira ddi cdc quy dinh ve Chung tit ke todn, Sd ke todn, Bdo cdo tdi chinh cho phii hgp vdi Myc luc NSNN mdi (ban hanh kem theo Quydl dinh sd 33/2008/
QD-BTC ngay 2/6/2008 ciia Bd Tai chinh), cy the: Myc lye NSNN thay ddi khdng cdn phan Ioai theo Chuang, Loai, Khoan, Myc va Tieu myc nhu trudc day, thay vao dd la Ma chuang (Chuang); Ma nganh kinh te (Loai, Khotin) va Ma ndi dung kinh te (Miic, Tieu muc) va "Ma dan vi sir dyng ngan sach" ddi thanh "Ma dan vi cd quan he vdi ngan saclT".
Ve he thdng chirng tit ke todn:
- Bd sung 3 chung tir:
"Danh sach chi lien luo'ne va
cac khoan thu nhap khac qua tai khoan ca nhan" (Mau C13- HD); "Phieu giao nhan nguyen lieu, vat lieu, cdng cu, dyng cy" (Mau C26- HD) va "Bang ke de nghi thanh loan" (Mau C41-HD).
- Mdt sd chirng tir bd cac ndi dung khdng can thiet va giai thich Iai ndi dung va phuang phap ghi chep cua chung til' nhu: "Bang cham cdng" bd cdt "Ngach bac luang hoac cap bac chu'c vy"; "Giay bao lam them gid" bd cac cdt
"Do'n gia"', "Thanh lien" "Ky ten", thay chir ky, hp ten ciia Ke loan trudng bang "'Xac nhan cua bd phan, phdng ban cd ngudi Iam them"" (Ky, hp ten) va qui dinh "Giay bao Iam them gid" dugc sir dung trong trudng hgp dan vi cd ngudi
Iam them gid khdng thudng xuyen va khi sir dung "Giay bao lam them gid" de theo ddi thdi gian lam them gid thi dan vi khdng phai lap Bang cham cdng lam them gid; "Hgp ddng giao khoan cdng viec, san pham" va "Bien ban thanh Iy hgp ddng giao khoan" bd sung them chi tieu "Dia chi", "Sd chirng minh nhan dan" cua Ben nhan khoan...
Ve he thdng Tdi khodn ke todn
- Bd sung, sira ddi cac tai khoan ke toan va ndi dung, phuang phap ke loan cho phii hgp vdi cac quy dinh mdi cua chfnh sach tai chinh, thue va quan ly tai san cdng...:
(1) Bdsung TK cip 3324- Bao hiem that nghiep de phan Vu CDKT vd kiem todn - Bd Tdi chinh
3 4 / Tap chf nghien cufu Tdi chfnh k e ' t o d n
( So 2 (91). 2011 ) NGHIEN CLPU TRAO DOI
anh viec trich, ndp bao hiem that nghiep ciia dan vj cho phii hgp vdi Luat Bao hiem xa hdi;
(2) Bd sung TK 642 "Chi phi quan Iy chung" de phan anh cac khoan chi phi quan ly chung phat sinh trong ky lien quan den cac hoat ddng nhu HCSN, hoat ddng SXKD, thyc hien dan dat hang cua Nha nudc va cac hoat ddng khac (ma khi phat sinh chua the xac dinh cy the, rd rang cho tirng ddi tugng sir dyng). Cudi ky.
ke loan tien hanh linh totin.
ket chuyen va phan bd chi phi quan ly chung vao cac tai khotin lap hgp chi phi theo tieu thuc phii hgp de dam bao phan anh dirng chi phi cho tirng ddi tugng chiu chi phi;
(3) Bd TK 4211 "Chenh lech thu. chi hoat ddng thirdng xuyen"" va phuang phap ke toan cd lien quan den chenh lech thu, chi hoat ddng thu'dng xuyen; Sira Iai ten TK 004 "Khoan chi hanh chinh"
thanh TK 004 "Chenh lech thu, chi hoat ddng thudng xuyen" diing de phan anh sd chenh lech thu. chi ciia hoat ddng thudng xuyen ciia cac ca quan hanh chinh, dan vi sy nghiep cdng lap va viec xu ly sd chenh lech dd theo quy djnh ciia che dp tai chfnh.
Chf hach loan vao TK 004 sd chenh lech thu, chi cua boat dpng thudng xuyen do dan vi tang thu, tiet kiem chi ddi vdi cac loai kinh phi dugc giao khoan chi hanh chinh hoac dugc giao tu chii tai chfnh trong cac ca quan hanh chfnh va dan vi sy nghiep cdng lap;
(4) Bd sung them TK 3335- Thue thu nhap ca nhan (trudc day thue thu nhap ca nhan dugc phan anh chung tren TK 3337- Thui khae) vi hien nay thue thu nhap ca nhan phat sinh d hau het cac dan vi nen can theo ddi. phan anh o' mdt TK rieng de thuan lgi cho viec tdng hgp vti kiem tra.
(5) Bd sung ndi dung cac khoan phtii tra ngudi Iao ddng khac ngoai can bd, cdng chirc.
vien chirc cua dan vi vao TK 334 "Phai tra cdng chirc. vien chuc". Theo dd TK 334 qui dinh cd 2 TK cap 2: Phai tra cdng chirc, vien chu'c (TK3341) la ddi tugng thudc danh sach tham gia BHXH theo quy dinh hien hanh ciia phap luat ve BHXH va phtii trti ngudi lao ddng khac (TK3348) la ddi lugng khdng thudc danh sach tham gia BHXFI de lam ca sa thyc hien thdng nhat giu'a cac dan vi.
(6) TK 462 "Nguon kinh phf dy an"" va TK 662 "Chi dy an"" qui dinh lai ten cac TK cap 2, cap 3 theo tirng ngudn kinh phi, gdm NSNN cap, ngudn vien trg, ngudn khac va ndi dung thu, chi theo tirng ngudn kinh phi quan ly dy an va thyc hien dy an, cy the:
TK 462- Ngudn kinh phi dy an. phan loai Iai cac TK cap 2:
- TK 4621- Ngudn kinh phi NSNN cap
- TK 4622- Ngudn kinh phi vien trg
- TK 4628- Nguon khac Ctic TK 4621. 4622, 4628
cd 2 TK cap 3 de phan anh nguon kinh phf quan ly dy an va ngu6n kinh phi thyc hien dy an theo tirng ngu6n hinh thanh kinh phf.
TK 662- Chi dy an. phan loai lai ctic TK cap 2:
- TK 6621- Chi tir ngu6n kinh phi NSNN cap
- TK 6622- Chi tir ngu6n vien tra
khac
TK 6628- Chi tir ngudn Cac TK 6621. 6622. 6628 cd 2 TK cap 3 de phan anh chi quan Iy dy an va chi ihyc hien dy an theo tii'ng ngudn hinh thanh kinh phi.
(7) Xac djnh nguyen gia TSCD hiiu hinh va TSCD vd hinh cho phii hgp vdi Quyet dinh sd 32/20q8/QD-BTC ngay 29/5/2008 ve viec ban hanh che dp quan ly, siv dyng va tinh hao mdn TSCD trong cac ca quan hanh chinh, dan vi sy nghiep cdng lap va cac Id chu'c cd su dyng NSNN.
(8) Bd sung hudng dan ke toan mua sam tai san theo phuang thii'c tap trung cho phii hgp vdi Quyet dinh ciia "Thu ludng Chinh phu sd 179/2007/
QD-TTg ngay 26/11/2007 vd viec ban hanh quy che td chiic mua sam lai san. hang hoa tii' NSNN theo phuang thu'c mua sam tap trung, trong do qui dinh chi tiet cho cac ndi dung gdm: (i) Nguyen tac kd loan mua sam lai san tap trung; (ii) Phuang phap kd toan mua sim tap trung do cap tren to chirc dau thau. mua sam lai san hoan thanh ban giao cho cip T a p chf nghien cu'u Tdi chfnh k e ' t o d n <35
NGHIEN CLPU TRAO DOI ( So 2 (91)-2011 ) dudi quan ly su dyng.trong dd
hudng dan chi tiet ke loan a dan vi cap tren (dan vi td chirc mua sam tai san theo phuang thirc mua sam tap trung) va ke toan dan vi cap dudi (dan vi duge nhan quan ly va sir dung tai san theo phuang thirc mua sam lap trung do cap tren ban giao); (iii) Phuang phap ke loan mua sam tai san tap trung do cap tren td chiic dau thau, k}' hgp ddng sau dd giao cho cap dudi td chirc mua sam, quan ly va sir dyng tai san, trong dd hudng dan chi tiet ke loan d dan \\ cap tren (don vi td chuc dau thau mua sam tai san theo phuang thirc mua sam tap trung) va ke loan dan vi cap dudi (dan vi td chirc mua sam, quan ly va sii' dyng tai san).
(9) Bd sung hudng dan ke toan nghiep vy san pham, hang hoa tieu dimg ndi bd trong cac dan vi cd td chiic hoat ddng san xuat kinh doanh (SXKD) cho phii hgp vdi phap luat ve thue gia tri gia lang (GTGT) va thue thu nhap doanh nghiep (TNDN). Day la qui dinh mdi vl theo qui dinh hien hanh ciia phap luat ve thue GTGT va thue TNDN thi khi su dyng san pham, hang hda de tieu dimg ndi bd thi dan vi phai linh. ke khai va nop ca thue GTGT va thud TNDN mac dii nghiep vy nay khdng phat sinh Igi nhuan theo qui dinh ciia che dp ke loan HCSN. Nghiep vu tieu dimg ndi bd san pham.
hang hda se phat sinh mdt khoan chenh lech giii'a thu nhap chiu thue TNDN va lgi nhuan ke loan do su khtic diet
ve quan diem ghi nhan giiia phap luat ve thue TNDN \a.
chd dd ke loan HCSN. Tren thyc te ke toan thue GTGT va thue TNDN hoat ddng lieu dimg ndi bd san pham. hang hda chua thyc hien diing d kha nhieu don \'i do chua cd hudng dan ke loan kip thdi cua Nha nude. Qui dinh mdi na}' se giiip cac don vi hieu diing de trien khai khi phat sinh nghiep vu tieu dimg ndi bd san pham, hang hda.
- Bd sung hudng dan phuang phap ke loan cac nghiep vy kinh le phat sinh kha phd bien nhung QD19 chua rd rang, day dii:
(1) Ke loan hoat ddng in.
phat hanh, quan ly, sir dyng an chi theo 2 loai an chi cap (la cac Ioai an chi dimg de cap phyc vy cho cdng tac quan ly va hoat ddng chuyen mdn nghiep vy cua dan vi) va an chi ban (la cac loai an chi ma dan vi dugc phep in, phat hanh de ban cho cac ddi tugng theo quy dinh). Trong dd qui dinh rd 2 ndi dung: (i) Nguyen lac ke loan hoat ddng in, phat hanh. quan ly, sir dyng an ehi va (ii) Phuang phap ke loan mdt sd nghiep vu kinh te chu yeu, chi tiet cho 2 Ioai an chi cap va an chi ban.
Tren thyc te cac dan vi HCSN dang dien ra kha phd bien hoat ddng in, phat hanh, quan ly, sir dyng an chi cap va an chi ban, tuy nhien thuc hien d cac dan vi cdn khac nhau, cd dan vi cjuyet loan ngay loan bd gia tri an chi cap vao chi phi de quyetloan vdi ngudn kinh
phi thudng xuyen khi thue in
\'a nhap kho an chi va sau dd chi theo ddi sd lugng an chi nhap xuat kho. cd dan vi de ngoai sd ke loan boat ddng in, phat hanh, sir dung an chi... De khac phyc cac tdn tai, han che tren phan nguyen tac ke loan boat ddng in. phat hanh, quan Iy. su dyng an chi ciia Thdng tu sd 185 qui dinh:
- De phan anh nhap, xuat kho cac Ioai an chi. ke loan sir dyng TK 152 "Nguyen lieu, vat lieu". Dan vi phai chap hanh day dii cac quy dinh ve quan ly nhap, xuat kho an chi.
Tat ca cac loai an chi cap va an chi ban khi nhap, xuat kho deu phai lam day dii thu tuc theo quy djnh va bat budc phai cd phieu nhap kho. phieu xuat kho.
- Hach loan chi tiet an chi cap va ban phai thuc hien ddng thdi d kho va phdng ke toan. O kho, thu kho phai md sd (hoac the) kho theo ddi sd lugng nhap, xuat. tdn kho tirng thir, tirng loai an chi; d phdng ke loan phai md sd chi tiet an chi cac loai de cap va de ban de ghi chep ca ve sd lugng.
gia tri tirng thii, tirng loai an chi nhap, xuat, tdn kho. Dinh ky (hang thang, hang quy), ke loan phai thuc hien ddi chieu vdi thii kho ve sd lugng nhap, xuat, tdn kho tirng loai an chi, neu cd chenh lech phai bao ngay cho ke loan trudng va thu trudng dan vi biet de kip thdi xac dinh nguyen nhan va cd bien phap xii' Iy.
- Hach loan nhap, xuat, tdn kho an chi phai theo gia
36^ Tgp chf nghien cufu Tdi chfnh k e ' t o d n
( So 2 (91)-2011 ) NGHIEN CLPU TRAO DOI
thyc te, trong dd gia thyc te an chi do dan vi dugc phep in nhap kho dugc tinh theo gia thue in thuc te phai tra ghi tren Hgp ddng thue in giiia dan vi vdi doanh nghiep in. Gia thuc te an chi tu in la loan bd chi phf don vi bd ra de in, ddng quyen an chi dd.
- Cac chi phi cd lien quan (chi phi van chuyen, bdc xep, chi phi vat lieu, bao bi ddng gdi an chi...) dugc ghi trirc tiep vao cac tai khoan chi phi cd lien quan den viec siv dyng an chi: Cac chi phi lien quan den an chi cap nhap kho dugc phan anh vao ben Ng TK 661 (66121); Cac chi phi lien quan den an chi ban nhap kho dugc phiin anh vao ben Ng TK 631
"Chi boat ddng SXKD";
- Chi phi phat hanh an chi khi phat sinh ddi vdi Ioai an chi ban phan anh vao TK 631; Cac khoan thu ve ban an chi, phan anh vao TK 531
"Thu hoat ddng SXKD"; Cudi ky, ke toan tinh loan xac djnh chenh lech thu, chi cua boat ddng phat hanh an chi ban de ket chuyen sang TK 4212
"Chenh lech thu, chi boat ddng SXKD". '
Ddng thdi Thdng tu sd 185 hudng dan ke loan cac nghiep vy kinh te phat sinh lien quan den an chi ban dugc phan anh nhu boat ddng dich vy. phai ke khai nop thue theo quy dinh ciia phap luat ve thue;
ddi vdi an chi cap, gia tri an chi va cac khoan chi phi lien quan dugc quyet loan vao chi boat ddng thudng xuyen.
(2) Sua ddi hudng dan ke
loan chech lech thu, chi boat ddng thudng xuyen de dap irng yeu cau quan ly, cy the:
- Ket cau va ndi dung phan anh cua TK 004 "Chenh lech thu. chi boat ddng thudng xuyen"":
Ben Ng:
Sd chenh lech thu ldn bo'n chi ciia boat ddng thudng xuyen do tang thu, tiet kiem chi dan vi tam xac dinh trong nam (hang thang hoac quy);
. Sd chenh lech thu Idn han chi cua boat ddng thudng xuyen theo quyet toan dugc cap cd tham quyen phe duyet cao ban sd dan vi tam xac dinh trong nam;
. Sd chenh lech thu ldn ban chi cua boat ddng thudng xuyen theo quyet loan dugc cap cd tham quyen phe duyet thap ban sd don vi tam xac djnh trong nam (ghi am).
Ben Cd: Khi trich quy hoac chi tra thu nhap tang them (tam trich trong nam va sau khi qm'et loan dugc duyet).
Sd du ben Ng: sd chenh lech thu ldn ban chi boat ddng thudng xuyen chua sir dung cdn lai cudi k}'.
- Phuang phap ke loan chenh lech thu. chi boat ddng thudng xuyen:
. Trong nam. can cir vao sd tang thu, liet kiem chi ciia boat ddng thudng xuyen theo quy dinh ciia che dp tai chfnh.
ke toan tam xac dinh sd chenh lech thu Idn ban chi cua boat ddng thudng xuyen, ghi: Ng TK004
Trong nam, khi dan vi tam trich quy va chi tra thu nhap tang them tir sd chenh lech thu Idn han chi boat ddng thudng xuyen. ghi:
Ng TK 661- Chi boat ddng
Cd TK 431- Cac quy.
Cd TK 334- Phai tra cdng chirc, vien chive
Ddng thdi ghi Cd TK 004.
. Khi bao cao quyet loan cua don vi dugc cap cd tham quyen phe duyet:
(i) Neu sd chenh lech thu Idn ban chi boat ddng thudng xuyen theo quyet toan dugc duyet cao ban sd dan vi da tam xac dinh trong nam, ghi:
Ng TK 004 (so chenh lech tang so vdi sd dan vi lam xac dinh trong nam).
Dan vi dugc trich lap quy va Ira thu nhap tang them (Phan chenh lech tang so vdi sd dan vi da lam trfeh), ghi:
Ng TK 661- Chi boat ddng (6611- Nam trudc)
Cd TK 431-Cac quy Cd TK 334- Phai tra cdng chu'c. vien chirc.
Ddng thdi ghi Cd TK 004.
(ii) Neu sd chenh lech thu Idn ban chi boat ddng thudng xuyen theo quyet loan dugc duyet nhd ban sd dan vi tam xac dinh trong nam, ghi: Ng TK 004 (ghi am) (sd chenh lech giam so vdi sd dan vi tam xac dinh trong nam).
(3). Bd sung hudng dan ke loan tra lien luo'ng va cac
T a p chf nghien cufu Tdi chfnh ke todn
C37
NGHIEN CU'U TRAO DOI ( So 2 (91)-2011 )
khoan thu nhap khac qua tai khoan ca nhan. cu the:
- Ve nguyen tac ke loan tra luang va cac khoan thu nhap khac qua tai khoan ca nhan:
Khi thuc hien tra lien luong va cac khoan thu nhap khac cho can bd, cdng chuc, vien chive va ngudi lao ddng khac (gpi tiit la cdng chuc, vien chuc) trong do'n vi qua tai khoan ca nhan, dan vi lap cac chu'ng tir lien quan den tien luang va cac khoan phai tra khac nhu Bang thanh toan lien luo'ng. Bang thanh toan tbu nhap tang them. Bang thanh loan lien thudng, Bang thanh loan lien lam them gid.
Cac chirng tir nay lam can cii de tinh luang va ctic khoan thu nhap khac phai trti cho cdng chirc, vien chu'c qua tai khoan ca nhan thi khdng can cdt "Ky nhan". Hang thang, ke loan linh lien luong va cac khotin thu nhap khac phai trti cdng chii'c, vien chirc va lap
"Danh sach chi lien livo'ng va cac khoan thu nhap khac qua tai khoan ca nhan" de yeu cau Kho bac, Ngan hang chuyen tien vao lai khoan ca nhan ciia tii'ng cdng chive, vien chuc trong don vi.
Hang thang don vj phtii thdng bao cdng khai Bang thanh toan lien luo'ng, Bting thanh loan thu nhap tting them, Bang thanh loan tien thudng. Bang thanh loan lien lam them gid den ctic phdng, ban, bd phan va tirng cdng chirc, vien chirc trong dan v (hinh thii'c cdng khai do don v ty quy dinh).
- Phuong phap ke loan trti lien luang va ctic khoan thu nhap khac qua lai khoan ca nhan:
Khi nil dy loan chi hoat ddng, chi chuang trinh, dy an lai Kho bac chuyen sang lai khoan tien gii'i md tai Ngan hang phuc vy chi trti tien luang va cac khoan thu nhap khac cho cdng chuc, vien chuc qua tai khoan ca nhan, ghi:
Ng TK 112- Tien giri Ngan hang, Kho bac (chi tiet lien gii'i Ngan hang)
Cd ctic TK 461, 462, 465.
Ddng thdi, ghi Cd TK 008 hoac TK 009
Khi rill lien lii' lai khoan lien gui don vi md lai Kho bac chuyen sang tai khoan lien giri md tai Ngan hang phyc vy chi tra lien luo'ng va cac khoan thu nhap khac cho cdng chii'c, vien chirc qua tai khoan ca nhan , ghi:
Ng TK 112- Tien gui Ngan hang, Kho bac (chi tiet lien giri Ngan hang)
Cd TK Tien giri Ngan hang, Kho bac (chi tiet lien gui Kho bac).
Khi cd xac nhan cua Ngan hang phuc vy ve sd lien luang va cac khoan thu nhap khac da dugc chuyen vao lai khoan ca nhan ciia tirng cdng chirc, vien chiic trong dan vi, ghi: Ng TK 334/Cd TK 112 (chi tiet'tien gui Ngan hang).
Ve he thdng sd vd bdo cdo tdi chinh:
(1) Bd sung sd "Chi phi quan Iy chung"" theo ddi TK
642 "Cbi phi quan Iy chung"';
(2) Qui dinh "'Bang ddi chieu dy loan kinh phi ngan sach cap theo hinh thirc nit dy loan tai KBNN"" (phy bieu F02- 3alT) thay cho "Bang ddi chieu dir toan kinh phf ngan sach cap lai KBNN" chi de tbiic hien ddi chieu dy loan kinb phi theo hinh thire riit dy loan vdi KBNN cho phii hgp vdi tinh hinh thyc te vi hien nay dan vi chi ddi chieu dugc vdi KBNN sd dy loan kinh phi ngan sach cap theo hinh thu'c rut dy loan;
(3) Bd sung "Bang ddi chieu sd du tai khotin lien gii'i"
(Phy bieu F02- 3cLl) de cac dan vi HCSN thuc hien viec ddi chieu sd du cac khotin lien giri ma dan vi HCSN bat budc hoac lya chpn giri tai KBNN;
(4) Bd sung mdt sd chi lieu de dap irng yeu cau quan ly trong Thuyet minh bao cao tai chfnh.
Trong nam 2011 Bd Tai chfnh se trien khai tiep che dp bao cao tai chinh ket hgp vdi ke hoach sira ddi, bd sung Thdng tu sd 01/2007/TT- BTC ngay 02/01/2007 cua Bd Tai chinh ve hudng dan xet duyet, tham dinh va thdng bao quyet loan nam ddi vdi ctic ca quan hanh chinh, dan vi su nghiep, td chti'c dugc NSNN hd trg va ngan sach cac capvaNghi dinh sd 43/2006/ND-CP ngay 25 thang 4 nam 2006 ciia Chinh phii quy dinh quyen ly chii, ty chiu trach nhiem ve thyc hien nhiem vu, td chirc bd may, bien che va tai chinh ddi vdi dan vi su nghiep cdng lap.