Nghien cuu trao doi
Hach toan chi plii nhan cong thue ngoai doi vci doanh nghiep xdy lap
D
oanh nghidp xdy lap(DNXL) cd dac thu rieng so vdi DN khac la san phdm da dang, cdng nghe phflc tap, kci cdu khac nhau gifla cac cdng trinh, hem nua cac cdng trinh dugc xdy dyng tai cdc vj trf khdng cd dinh. Nhung dac didm trdn cung gay khdng ft khd khan trong qud trinh thi cdng. Dd td'i da hda Igi nhudn vd chi ddng trong thi cdng, cdc DNXL thudng sfl dung lao ddng tai chd dudi dang lao ddng thud ngodi.
Trong qua trinh hoat ddng kinh doanh cdc DNXL thudng su dung lao ddng thud ngodi dudi 2 dang:
hgp ddng khdng xac dinh thdi han (tren 3 thdng) vd hcfp ddng ngdn ban (dudi 3 thdng). Theo Didu 2, Ludt Bao hiem xa hdi (BHXH), ngudi lao ddng tham gia bat bude Id cdng ddn Viet Nam, bao gdm ngudi lam viec theo hgp ddng lao ddng khdng xdc dinh thdi ban, hgp ddng lao ddng cd thdi han tfl ba thdng trd Idn. Cdch phdn loai nhu vay da xdc dinh rd trdch nhiem cia ngudi sfl dung lao ddng trong vide u^feh ndp BHXH cho ngudi lao ddng.
Tidn luang trong hgp ddng do hai bdn thda thudn vd dugc tra theo ndng sudt lao ddng, chdt lugng vd hidu qua cdng viec. DN dugc quydn lya chgn cdc hinh thfle tra luang theo thdi gian (gid, ngdy, tudn, thdng) theo san phdm, theo khodn nhung phai duy tri hinh thfle tra luong da chgn trong mdt thdi gian nhdt dinh va dugc thda thudn trong hgp ddng lao ddng. Tidn luang tra cho ngudi lao ddng cd thd la: (1) tdng thu nhdp (Gross Income) va
s ThS. BiJi Thj Phuc*
Hach to^n chi phi lao dong thue ngoai trong c^c doanh nghiep (DN) nhan thSu nganh xiy l§p hien dang Ii vdn de vifdng mk doi vdi nhieu ngudi lam ke toin. Trong bii viet, tic gii bin ve phuang phip hach tain chi phi lao dong thui ngoii vi m6t sd vdn de khie nhu lua chon phuang in thu^
lao dong trong qui trinh thi cong cong trinh.
ngudi lao ddng phai trfl cac khoan bao hidm, thud thu nhdp ca nhdn;
hoac (2) thu nhdp rdng (NET Income) Id phdn thu nhap thye tdma ngudi lao ddng dugc nhan cdn cdc khoan ddng bao hidm va thud Thu nhdp ca nhdn (TNCN) do DN sfl dung lao ddng chiu va tfnh vdo chi phf. Bd Luat lao ddng cung quy dinh rd mflc luang cua ngudi lao ddng khdng dugc thdp hem mflc luang tdi thidu do Nhd nudc qui dinh cho tflng loai hinh DN va tiTng vung.
Nhu vay, Bd luat Lao ddng. Luat Bao hidm xa hdi da quy dinh ro cdc didu khoan lidn quan ddn quydn Igi cung nhu trdch nhiem cia cdc chi sfl dung lao ddng va ngudi lao ddng. Mat khdc, Nghi dinh sd 24/2007/ND-CP ngdy 14/2/2007 cia Chfnh phi tai Didu 5 da quy dinh "Tidn luong, lidn cdng, phu cd'p phai tra cho ngudi lao ddng u^ong cdc ca sd kinh doanh dugc tfnh vdo chi phf hgp ly theo hgp ddng lao ddng" Mdc dfl vay, nhidu DNXL trong thue id hien nay dang lung tflng ca U-ong bach todn kd loan va tinh todn hieu qua kinh td ddi vdi lao ddng thue ngodi.
Mac dfl Quydt djnh sd 15/QD- BTC cia Bd Tai chfnh ban hanh ngdy 20/3/2()06 da quy dinh kha chi tidt vd chd dd kd todn va phuong
phdp hach loan chi phi lao ddng thuc ngodi lien quan ddn linh vuc xdy dyng nhung U-ong thuc id, viec bach todn chi phi nhdn cdng thui ngodi trong d cdc DNXL trong nhidu trudng hgp v&n chua ducK nhan thfle mdt each ddy du. Mdt s6 ban khoan phd bidn bidn nay ciia nhflng ngudi lam ke toan trong cdc DNXL nhu la: Khi tam ung tidn cho ngudi lao ddng hoac bdn dai dite cho ngudi lao ddng thi khoan iing trudc nay dugc bach loan nhu th^
nao? Hach toan chi phi nhdn cdng thue ngoai nhu thd nao ndu bdn cho thud lao ddng xudt hda dan sau khi khdi lugng cdng vide thi cdng (hang muc) da hoan thanh undc dd...
Hdu hdt cac DNXL hien nay d^
phai thud lao ddng ben ngoai, theo mdt hoac mdt sd trong cdc hinh thfle thue lao ddng, hoac td't ca cac hinh thuc thue lao ddng ma Quy^t djnh 15 da dd cdp la thud theo hop ddng dai han, thue theo hgp ddng cd thdi han nho hon 3 thang, hc^
ddng thud lao ddng dudi d ^ khodn; khoan cho cac td; va hop ddng vdi cac dom vi cd chfle nang cung cdp lao ddng. Lidn quan d^n phuong phap bach loan chi phi nhan cdng thud ngoai vd fhaang an thui lao ddng, chung tdi xin dua ra m6t sd f kidn trao ddi them nhu sau.
* Khoa Ke todn vd QTKD- Dai hoc Ndng nghiep Hd No!
^e^t. ciu Jie todn V Jti^ todn Ao tfidn^ 9/20/J
Nghien cuu trao doi
Thd nhdt, dd'i vdi trudng hgp cac DN xdy Idpthud lao dgng theo hinh thfle hgp ddng dai ban. Phuang an thue lao ddng nay thudng dp dung trong trudng hgp thue cac dd'i tugng lao dgng ed trinh dd chuydn mdn, tay nghd cao va chdp nhdn mflc thu lao do DN tra. Theo phuang an nay ngoai tidn luang, tidn cdng phai tra cho ngudi lao ddng theo thda thudn, DN phai trich ndp cdc khoan bao hidm cho ngudi lao ddng, ddng thdi DN phai ndp phdn thud TNCN theo 1 luat ndu thu lao do DN tra d mflc
phai ndp thud TNCN. Nhflng thda
• thuan tren dugc thd hien rd trong . hgp ddng lao ddng khi hai bdn ky
kdt. Chflng tfl bat budc lidn quan den viec tfnh thu nhap chiu thud la hgp ddng lao ddng, bang thanh loan luang, bang phan bd, chflng tfl ndp BHXH, ndp thud TNCN. Uu didm cua phucmg dn thud lao ddng ddi ban la DN chi ddng trong ehi su dung lao ddng vd thu hut dugc lao I ddng chdt lugng cao. Tuy nhidn, I nhugc diem cd him cia nd la chi phf I thue cao ban do phai ndp bao hidm
cho ngudi lao ddng vd DN phai tra I luang cho ngudi lao dgng ca thdi I gian khdng lam vide. Khi DN lya I chgn phuang an ndy, phuang phdp
bach loan chi phf nhan cdng thud , ngodi cu thd nhu sau:
Khi ket thuc ky ke loan hoac hgp ddng thue lao ddng da dugc thye hidn xong, kdtoan can cfl vdo bang thanh lodn luang va bang phdn bd lidn luang, ghi:
Na TK 622, 623, 627, 642/ Cd TK334
Khi trich cdc khoan theo luang tinh vao chi phf, kdtoan can cfl vao cdc chflng tfl la bang phdn bd lidn lucmg, ghi:
Na TK 622, 623, 627, 642/ Cd TK338
Khi tfnh thu^TNCN cia ngudi lao dgng phai ndp Nhd nudc, kd lodn can cfl vao bang thanh loan lucmg sau khi da ddi, chidu vdi quy dinh ndp thud cia Nha nudc, ghi:
' NgTK334/CdTK333
Thit hai, ddi vdi trudng hgp cac DN xdy lap thud lao ddng theo hinh
thfle hgp ddng cd thdi ban nhd ban 3 thang. Phuong an nay thudng dugc dp dung khi thue cdng nhan cho vide thi cdng cdng trinh. Trong hgp ddng thud lao ddng DN cdn ghi rd sd tidn thu lao tra cho ngudi lao ddng theo thda thuan va DN khdng chiu trach nhidm trong viec ndp BliXH cho ngudi lao ddng, ngoai ra cdn ghi rd sd chflng minh thu nhan dan cia ngudi lao ddng. Ndu thu lao tra cho ngudi lao ddng d mflc phai ndp thud TNCN thi DN trfl thud TNCN theo luat trudc khi thanh todn tidn, ngugc lai ngudi lao ddng phai lam ban cam kdt theo mdu sd 23/CK-TNCN (dugc ban hanh kem theo Thdng tu sd (52/2009/TT-BTC ngay 27/3/2009 cia Bd Tai chfnh) va ngudi lao ddng phai chju trdch nhidm trudc phap luat vd tfnh trung thye cia ban cam kdt. DN khdng phai ndp bao hidm cho ddi tugng lao ddng thud ngdn ban (dudi 3 thang) tuy nhien ndu DN thue lao ddng ma ky vugt 2 hop ddng (3 thdng) trong mdt nam cho cung 1 dd'i tugng thi cung khdng dugc coi la chi phf hgp ly. Uu diem cua phuang an thud lao ddng theo hinh thfle hgp ddng cd thdi ban dudi 3 thdng Id chi phf thdp hem do DN khdng phai nop bao hiem cho ngudi lao ddng, chi phai tra luang cho ngudi lao ddng theo thdi gian lam vide thye td. TYiy vay, phuang dn nay cung cd nhudc diem Idn la DN khdng chu ddng trong sfl dung lao ddng vd khdng thu hut dugc lao ddng chat lugng cao. Theo phucmg dn nay, phucmg phdp bach loan chi phf nhdn cdng thud ngoai nhu sau:
Khi ket thue ky kdtoan hoac hgp ddng thue lao ddng da dugc thye hidn xong, kdtodn can cfl vao bang thanh todn luang va bang phan bd lidn luang, ghi:
Na TK 622, 623, 627, 642/ Cd TK334
Khi tfnh thud TNCN cia ngudi lao ddng phai ndp Nhd nudc (ndu cd), kdtodn can cfl vao bang thanh loan luang sau khi da dd'i chidu vdi quy dinh nop thud cia Nhd nudc, ghi:
NgTK334/CdTK333
Thfl ba, trudng hgp thud lao ddng dudi dang khoan viec. Hinh thfle nay thudng dugc dp dung cho cac cdng vide nhd le, lam viec trong thdi gian ngdn. Vdi mflc thu lao tra mdt Idn Idn ban 500.000 ddng, DN kha'u trfl ngay 10% theo luat thud TNCN ndu ngudi lao ddng cd ma sd thud, ngugc lai khdng cd ma sd thud DN khdu trfl 20%. Kd loan ghi sd nhu sau:
Phdn tfnh vao chi phi
Na TK 623, TK 627, TK 642/Cd TK334,
Phdn thud khdu trfl tai ngudn NgTK334/CdTK333
Khi thanh toan
Na TK 334/Cd cac TK 111, 112,...
Thd tu, trudng hgp khoan cho cdc td. Theo hinh thuc nay, td trudng se chju U-dch nhiem cung cdp chflng tfl ve su dung lao dgng cho DN, bang cdch mua hda dom cua co quan quan ly thud vd phai ndp thue cho Nhd nudc d mflc 5,7 % theo hgp ddng da ky. Uu didm Idn nhdt cia phuong an nay la td trudng td thi edng chia se trdch nhidm trong viec tim ngudn lyc lao ddng, s i dung lao ddng vd cung cdp chflng tfl mua tfl ca quan thud cho DN. Khi hach loan, ke todn can cfl vao hcfp ddng lao ddng vd hda dan, ghi:
Ng TK 622, TK 623/ Cd TK 334 Thd ndm, trudng hgp thud lao ddng cia cac dan vi cd chfle nang cung flng lao ddng. \Su diem cia hinh thfle nay la thuan Igi vd mat chflng tfl ndn khi quydt todn rdt dom gian. Tuy vay, gia ca thda thuan khi ky hgp ddng thudng cao horn so vdi thud lao ddng ty do.
Ngoai ra, DN phai tra 10% thud GTGT theo hgp ddng.
Khi phdt sinh chi phi nhan cdng thud ngoai, kdtodn can cfl vo chflng tfl ke todn la cdc hda dan GTGT vd hgp ddng thud lao ddng, ghi:
Ng TK 622, 623," TK 627, 642, 133/CdTK331.
(Xzm tie'p trang 33) da^t, ciu Jie tudn W Jiimn todn Ao t/id^t^ 9/20//
Nghien ciiru trao doi
ym'P
Ban ve quy il|nh thai iliem Idp bao cao tai chinh hop nhat
ao cao tai chinh hofp nha't '(BCrCHN) duoc tdng hop
^a trinh bay m6t each t6ng quat, toan di6n tinh hinh tai san, no phai tra, ngu6n vO'n chii sd huu tai thoi di^m ke't thuc hop nha't, ke't qua hoat d6ng kinh doanh va cac dong luu chuydn ti^n te trong nam tai chinh ciia tap doan. t6ng c6ng ty nhu met DN d6c lap, khdng tinh de'n ranh gidi phap ly ciia cac phap nhan rieng biet la c6ng ty me hay cac c6ng ty con trong tap doan. Do vay, quy dinh vi thoi di^m lap BCrCHN la rat quan trong, no quye't dinh de'n tinh chinh xac trong viec nhan dinh va phan tich cac thfing tin kinh t^ duoc chat loc tii BCTCHN phuc vu viec ra quyet dinh ve quan ly, dieu hanh hoat dOng kinh doanh, hoac diu tu vao tap doan, tdng c6ng ty cua cac chii SOT him, cia cac nha diu tu.
Chuin muc kdtoan Viet Nam sd 25 (VAS25) ididng quy dinh cu th^
thdi gian lap BCTCHN ma chi d6 cap A€n cac quy dinh va hudng dan
IE Dodn Thi Dung Cong ty CP Tip do^n Hoang Ha
phuong phap lap va trinh bay BCTCHN cua tap doan. Thdng tu 23/2005/TT-BTC quy dinh:
"BCTCHN phdi lap vd nop vdo cudi ky ke todn nam tai chinli cho cdc caquan qudn ly Nhd nudc theo quy dinh chdm nhdt la 90 ngdy ke tif ngdy ket thuc ky ke todn ndm tdi chinh.' va "BCTCHN phdi duac cong khai trong thdi hqn 120 ngdy ke tit ngdy ket thuc ky ke todn ndm" Thdng tu sd 161/2007/TT- BTC quy dinh ve thdi gian lap va c6ng khai BCTCHN nhu Thdng tu sd 23/2005/TT-BTC va bd sung them: "BCTC giQa nien do phdi cong khai cho cdc chu sd hitu theo quy dinh cua titng tap dodn' VASIl" va Thdng tu 2i/2006/TT- BTC chi quy dinh: Ben mua la c6ng ty me khSng phai lap BCTCHN tai ngay mua ma phai lap BCTCHN tai thdi diem sdm nhit theo qui dinh hien hanh. Song cho de'n nay, thdi didm sdm nhit theo quy dinh hien hanh vln chua dugc quy dinh tai m6t van ban phap ly cu thd nao.
Viec khdng quy dinh cu the vd thdi didm lap BCTCHN (phai lap tai thdi didm mua hay lap vao thdi didm theo quy dinh ciia cac thOng tu hudng din hien hanh) cd the khidn viec phan anh cac thay ddi vd thdng tin kinh td (su thay ddi vd tai san, ngudn vdn, gia phi hop nhit, Igi thd thuang mai...) cia tap doan khdng kip thdi dd phuc vu viec ra quydt dinh cia cac nha diu tu.
Nhung tren thuc td, viec trao ddi mua ban cd phidu cac DN didn ra lien tuc trong ky, viec lap BCTCHN tai thdi didm mua se din ddn tdn kem cho tap doln.
Do vay, theo quan didm cia tdi, cin can cii vao muc tieu trong tung thdi didm cia mdi tip doan (thu hut vdn diu tu hay tang cudng uy tin, khing dinh su bdn vung...) dd quydt dinh viec lip va cdng bd BCTCHN vao thdi didm nao cho phu hgp.D
Tdi Ueu tham khao
- Chudn mitc ke'todn Viet Nam;
Cdc vdn bdn phdp ly hien hdnh hudng ddn ve linh vUc tdi chinh, ke todn;
Thu thdp y kie'n cdc nhd ddu tu mpt sdtdp dodn kinh te: Tap dodn Ddu khi Qud'c gia Viet Nam; Tap dodn Hodng Hd; Tap dodn BiCii chinh Vien thdng Viet Nam...
(Tii'p theo trang 17)
Nhu vay, hach toan cac tinh hudng lao ddng thue ngoai theo quy dinh tai chd dd kd toan doanh nghiep ban hanh theo Quydt dinh I5/2606/QD-BTC cho thiy, dd hgp ddng lao ddng la chiing tii hgp ly khi xac dinh thu nhap chiu thud, thi cac hgp ddng lao ddng phai thoa man nhiing quy dinh cia nhidu luat cd lidn quan nhu bd Luat Lao ddng, Lult Bao hidm, Lult thud TNCN, Luat thud TNDN. Ngoai su phiic tap vd cac thi tuc hanh chfnh cdn lien quan
ddn tang chi phi cia DN.
Khi lua chgn hinh thiic thue lao dgng, DN nen can cii vao didu kien cu thd cia minh va ben cung iing lao dgng (ngudi lao ddng), dac didm san xuit cia tiing c6ng trinh, dia didm thi c6ng... dd ap dung mdt each linh-hoat. Xet tren khia canh tdng thd, hinh thiic giao khoan qua td trudng td thi c6ng se don gian vd chiing tilt va giam dugc chi phi cho DN. Tuy vay, cac DN xay lap ciing cin phai cin nhle uu didm va han chd cia mdi hinh thiic thud lao ddng dd via dam bao diing vdi chd dd quy dinh cia Nha nudc lai via dam
bao dugc Igi ich cho DN.Q
Tdi Ueu tham khao
1. Ludt Lao ddng 1994, 201;
2. Nghi dinh 15212006/ND-CP;
3. Quye't dinh sol5/QD-BTC ngdy 201312006;
4. Thdng tu s6' 130l2008nT-ErC cua Bp Tai chinh;
5. Thdng tu 2112003ITT-BLDDTBXH ban lidnh 221912003 ve huang din nghi dinh 44120031 ND-CP ve hgp dong lao dpng;
6. Thdng tu sd' 84/2008/Tr-BrC ngdy 301912008 ciia Bd Tdi chinh;
7. Thdng tu sd 62l2009nT-BTC ngdy 271312009 ciia Bd Tdi chinh.
aa^i- cfd Me todn V ^fliem todn Ao t^tdna 9/20//
