Nghien cuu trao doi
Bao cao thu chi hoat dong sir nghiep
va san xuat kinh doanh trong don vj HCSN
nganh Lao dong Thuong binh va Xa hoi
111 Ths. Phan Thi Thu Mai*
Cimg vdi stt phat trien cua kinh td- xa hgi, hoat dgng cua cac ddn vi hanh chinh su nghiep (HCSN) noi chung va cac ddn vi HCSN ngdnh Lao dgng- Thiidng binh va xa hgi ndi rieng ngay cang da dang, do vay, cin phai cai each kdtoan theo hudng hgi nhap. Tren cd sd chuan mifc ke'todn (CMKT) cong qudc telFSAS 01, xin de xuat mgt soy kidn hoan thien Bao cao thu chi boat dgng SN va hoat dgng sin xuat kinh doanh (SXKD) trong cac ddn vi HCSN nganh Lao dgng- ThUdng binh va Xa hgi.
C
ac dan vi HCSN nglnh Lao dpng- Thuang binh va Xa hpi dugc thanh lap dl thyc hien d c chuc nang quan ly nha nudc va cung d p d c dich vu cdng vl linh vyc Lao dpng- Thuang binh va Xa hpi. Cle dan vi SN thupe nganh boat dpng trong d c linh vyc cung d p d c dich vy cdng eho xa hpi nhu dich vu giao dye dao tao (bao gdm d giao dye chuyen nghiep va dao tao nghi), dich vu y te (chu ylu tap trung cung d p d c dich vy cham sdc siic khde, dilu dudng cho thuang benh binh va ngudi tan tat, thuc hien cle cdng viec nhu phlu thuat chinh hinh. Up rip chan tay gia...), dich vy van hda thdng hn va d e dich vy khac tren ca sd ngudn kinh phf do ngan sleh elp va ngudn vien trg khdng hoan lai.Ngoai boat ddng chfnh, eac dan vi nay cdn ed d c boat ddng khac nhu boat dpng du an, hoat dpng thuc hien ddn dat hang cua nha nude, boat dpng SXKD.
Rieng boat dpng SXKD bao gdm bai nhdm, dd 11 boat dpng SXKD
san phim hang hda, cung ifng dich vy va boat dpng dau tu lien kit. Chenh lech thu chi ciia dan vi bao gdm chenh lech thu, chi cua boat ddng SN, chenh lech thu chi eda boat dpng SXKD, boat ddng thyc hien dan dat hang cua nha nudc va chenh lech thu chi boat ddng khac nhung hien tai trong he thdng BCTC ban hinh theo Quyet dinh 19/2006/QD- BTC ngay 30/3/2006 ciia Bp tmdng Bp Tli chfnh, ngoli bao d o Tdng hgp tinh hinh kinh phf va quyet toan kinh phf da sir dyng- mlu B02-H dirng de phan anh tinh hinh tiep nhan va quyit toln d c ngudn kinh phi, mdi chi cd Blo d o thu, chi hoat dpng SN va hoat ddng SXKD- miu B03- H. Day' la BCTC tdng hop, phin anh tdng quit tinh hinh thu, chi vl phan phdi chenh lech thu chi boat dpng SN va boat dpng SXKD ciia dan vi trong mdt ky k l toan, chi tilt theo tirng boat dpng SN va boat dpng SXKD. Bao clo nly chua phan anh bet tat ea d c khoan chenh lech thu chi vd'n cd va viec sir dyng chenh lech thu- chi tai dan
vi SN, vi theo Thdng tu 71/2006AT-BTC hudng din thyc hien Nghi dinh sd 43/2006/ND- CP ngly 25/4/2006 cha Chfnh phu quy dinh quyln ty chu, ty chiu trich nhiem vl thyc hien nhiem vy, td chiic bp mIy, bien ehe va tai chinh ddi vdi dan vi SN cdng lap, chenh lech thu chi trong dan vi SN sir dyng de lap quy bao gdm: Chenh lech thu, ehi cua boat dpng SN, chenh lech thu chi eua boat dpng SXKD, boat dpng thyc hien dan dat hlng cua nha nudc va chenh lech thu chi boat ddng khic sau khi trir di sd thue phai npp theo nghia vy cho NSNN.
Nhu vay, vdi tinh hinh hien tai, blo clo thu, chi boat dpng SN vl boat dpng SXKD chua du de phan anh tdng quit kit qua tai chfnh ciia d c don vi SN nganh Lao dpng Thuang binh va Xa hpi trong mpt ky.
Theo CMKT cdng qudc te sd 1 (IPSAS 1) vl trmh bay BCTC, d c don vi HCSN phai trinh bay rd rang trong BCKQHD tdng thu
* TrUdng Oai hoc Lao dong Xa hoi
•da/ r/u ,'Ke'todn V .Kiem todn id't/irlna 02/20//
Nghien ciiu trao doi
nhap va chi phf tuang iing va chi tiet cho timg boat dpng phii hgp vdi d c boat dpng ciia dan vi.
Theo dd, d c Idioan thu nhap va chi phf phai dugc trfnh bay theo mpt logic tuang iing vdi nhau.
Thu nhap va chi phf deu dugc trinh bay theo timg loai boat dpng, trong dd, chi phf cua tiing boat dpng dugc trinh bay theo hai d c h : Mot Id, d c chi phf dugc trinh bay theo tfnh chit cua chi phf, vf dy nhu chi phf vat tu, chi phf tien luang, tiln cdng, chi phf dich vy mua ngoai, chi phf khau hao...; Hai la, chi phf dugc trinh
bay theo d c h phan loai theo chiic nang ciia chi phf, theo d c chuang trinh hoac muc dich chi. Cach nay cung d p thdng tin cho ngudi sir dung cu thi, chi tilt ban. Vf du, chi phf dugc phan chia thanh chi phf du In, chi phf boat dpng, chi phf SXKD... Han nifa, theo IPSAS 1, d c chi phf gin vdi chiic nang ciia dan vi HCSN phai dugc trinh bay rieng bilt cho timg loai boat dpng nhu hoat dpng thudng xuyen, boat dpng du an...
Mpt bao d o phan anh day dii kit qua ciia d c boat dpng do dan vi HCSN thuc hien dugc ggi la
Bao cao kit qua boat dpng (BCKQHD). Trong blo clo nay, kit qua boat dpng ciia timg bp phan cln dugc trinh bay dly dii, giiip cho viec tim hilu kit qua boat dpng tdng thi d hien tai va dy kiln vl kit qua boat dpng trong tuang lai dugc rd rang han.
Nhu vay, bao cao thu chi boat dpng SN va boat dpng SXKD ve ca ban da dap ifng dugc cac yeu clu ciia CMKT cdng qudc te IPSAS 1. Tren bao cao chi phf ciia d c boat dpng dugc phan loai theo tfnh chit chi phf, chlng ban, vdi cac khoan chi tren bao d o d ma
(*) M
N
£
S o n A
1 11 1.
2
3 3.1
3.2
III IV 1 2 3 4 V
au 1:
la chLfOng' ton vi bao cao:
la don vi SONS:
BAO CAO K^T QUA HOAT DONG Quy: Nam Don vi tinh:
Chitieu B
So chenh lech thu Icm hon chi chua phan phoi nam trade chuyen sang (*) Chenh lech thu chi trong nam (2=3+4+7)
Chenh lech thu chi hoat donq SN Thu
Chi
Chenh lech thu chi thuc hien don dat hang (4 = 5- 6) Thu tir thuc hien don dat hang
Chi thtrc hien don dat hang
Chenh lech thu chi hoat dong SXKD (7= 8 - 1 2 ) Thu ttr hoat dong SXKD
Trong do:
- Thu tlf hoat dong tieu thu san pham, hang hoa, cung cap dich vu - Lai ttr hoat dpng dau tt;
Chita hoat dong SXKD Trong do:
- Gia von san pham hang hoa, dich vu.
- Thue GTGT phai nop theo phuong phap true tiep - Chi phi cho hoat dpng dau tu
- Chi phi ban hang - Chiphlguanly
Chenh lech thu Idn hon chi dudc sQ dung (17= 01 + 02) Sir dung chenh lech thu chi (18 = 19+20+21+22) NopNSNN
Nop cap tren
Bo sung nguon kinh phi Trich lap cac quy
So chenh lech thu Idn hon chi chua phan phoi den cuoi nam (*) (23=17-18)
Mau so
(Ban hanh theo )
Ma so C 01 02 03
04 05 06 07 08 09 10 11 12 13 14 15 16
17 18 19 20 21 22 23
So tien 1
1
i
i
Neu cfii Idn tian thu thi ghi so am dtrdi hinh thiic ghi trong ngoac don (....).
Ngdy .... thdng .... ndm...
Ngudi lap bieu Ketoan trudng Thu tn/dng don vi (Ky. hg ten) (Ky, hg ten) (Ky, hg ten, dong ddu)
'da// c/i 'die tod)/ V 'diicm todn id't/idna 02/20//
Nghien cuu trao dm
so 03 da cbi tilt thanh gil vd'n, chi phf ban hang, chi phf quan ly va thul GTGT phai npp theo phUdng phap tryc tiep. Tuy nhien, day cung mdi chi la chi phf ciia mpt boat dpng trong boat dpng SXKD, cdn cac chi phf ciia d c boat dpng khac chua dugc tbl hien tren bao d o nay. Mac dii d c cpt bao d o cung chia ra d c boat dpng nhtmg tren thyc te, eac chi phf neu tren khdng gidng nhau vdi mpi boat ddng d hien tai. Day cung la mpt tit yeu, bdi muc dfeh ciia bao cao nay chi trinh bay chenh lech thu chi ciia hai boat dpng la boat dpng SN va boat ddng'SXKD. Do do, vdi thue t l hoat ddng da dang hien nay va sy phat triln trong tuang lai cua d e dan vi SN nglnh Lao dpng- Thuang binh va Xa hdi, bao d o nay ehua dii dip iing nhu d u phan anh khii quat chenh lech thu- chi va viec sir dyng chenh lech thu chi tai d c dan vi. Vi vay, nen ddi ten bao d o nay thanh BCKQHD, phan Inh tdng quit tat
d chenh lech thu- chi cac boat dpng ciia dan vi HCSN, bd sung them cac chi tieu phan anh chenh lech thu- chi thuc hien dan dat hang, trinh bay chi tilt ban d c khoan thu chi tir boat ddng SXKD nhu mlu 1 (trang 24).
Cic ddng phan anh chi tiet so thu, sd chi ciia tirng hoat dpng va sd npp ngan sach, sd dugc dl lai dan vi chi theo che dp. Cac cot dgc phan anh sd thii ty, ten chi tieu, ma so va so tien. Bao d o nay lap hang nam.
BCKQHD tuang ty bao d o thu chi boat dpng SN va boat dpng SXKD. Ky lap bao d o la quy va nam. Khi lap bao cao nay, kit qua tai chfnh va tinh hinh sir dyng kit qua tai chfnh dugc phan anh cu the ban, phu hgp vdi tfnh da dang trong boat dpng ciia cac dan vi HCSN hien nay. Viec lap BCKQHD theo mlu nay vira khdng ton thdi gian tdng hgp sd lieu lai dl dang cho don vi khi cd sy thay ddi theo hudng da dang
d c boat dpng va tao dilu kien thuan lgi ban cho d p tren trong viec tdng hgp sd heu. Bao d o nly d p tren cd tbl lap theo mlu 2.
Tren cd sd CMKT cdng qudc t l so 01 va thuc tiln tai d c dan vi HCSN nganh Lao dpng - Thuang binh va xa hpi, xin dl xult y kiln nhim hoan thien bao d o thu chi boat dpng SN va boat dpng SXKD trong d c dan vi HCSN Nganh Lao dpng - Thuang binh va Xa hpi. Hy vpng, nhiing y kiln nay hifu fch ddi vdi ban dpc, nhirng ngudi quan tam tdi d i d c h tai chfnh- ke toln trong linh vuc cdng theo xu the hpi nhap. D
Tdi lieu tham khdo
1. Che do ke todn hdnh chinh sif nghiep (ban hdnh theo quyei dinh sd 19120061 QD - BTC ngdy 30/312006 ciia Bg trudng Bg tdi chinh) - Nhd xudi bdn Tdi chinh, Hd Ngi- 2006.
2. He thdng chudn mice ke todn cong qudc le vd cdc tdi lieu ciia dif dn gi&i thieu chudn mUc ke'todn cong qudc te vdo Viet Nam.
Mau 2:
Ma chuong:
Don vi bao cao:
MadonviSDNS:
BAO CAO K^T QUA HOAT DONG Quy: Nam:
Don vi tinh:
S o n
A 1 II 1.
2 3 III IV 1 2 3 4 V (*) Neu ch
N
Chitieu B
So chenh lech thu Idn hon chi chua phan phoi nam trudc chuyen sang (*)
Chenh lech thu chi trong nam (2=3+4+5) Chenh lech thu chi hoat ddng SN Chenh lech thu chi thuc hi^n don dat hang Chenh lech thu chi hoat ddng SXKD (7= 8 - 12) Chenh lech thu Idn hon chi duoc sir dung (06=
01 + 02)'
Sii dung chenh lech thu chi (07 = 8+9+10+11) Ndp NSNN
Ndp cap tr§n
Bdsung ngudn kinh phf Trich lap cac quy
Sd chenh lech thu Idn hon chi chua phan phd'i den cudi nlm (*) (12=06-07)
i Idn hon thu thi ghi sd am dudi hinh thiic ghi trong gUdi lap bieu Ketoan tr (Ky, ho ten) (Ky, hg
Ma so C 01 02 03 04 05 06 07 08 09 10 11 12 ngoac don udng en)
Tong cong 1
(....).
Chia ra Don vi....
2
Ngdy . Thi (Ky,l
Don vi....
3
.. thdng ....
i trirdng don ig ten, dong
Don vf...
4
idm...
vi ddu)
i
'da/ c/e'Ke'todn V 'diiem djdn id't//dna 02/20//
