Oien ddn nghg'nghiep
dung Idn Idn quy ndy di bfl dap su ihitfu hut cua quy khdc.
Ddo tgo ngudn nhdn luc phuc vu hien dgi hod hogt dgng ngdnh BHXH Viet Nam trtfn budc dudng thue hien cdng nghidp hod vd hien dai hod ddt nudc cdn nhanh chdng tfch cue ddi md hien dai hod mgi mdt cdng tdc trong dd ddc bitft dang quan tdm Id cdng ldc ddo lao ngudn nhdn luc.
Ddi vd ngdnh BHXH, trong tiid gian Id edn cdi titfn vd ddi m d cdng tac dao tao ngudn nhdn luc theo hudng:
- Bd mdy quan If ggn nhe, ndng eao vl hieu qud boat ddng. Ngodi cde Ihuong tien hitfn dai, cdc phuong phdp qudn If tien titfn cdn dugc dp dung ddng bd thi ngoai ngfl, lin hge cung Id viec cdn tiutft cho mdi cdn bd edng chflc. Cdng ldc ddo lao bd sung, ddo tao ndng cao ed vai Ud ngdy cdng Idn.
Ddo lao cdc chuytfn gia qudn tri mang, ehuyen gia vl chfnh sdeh BHXH; cdc chuyen gia vl phdp If; cdc chuyen gia vl tinh todn BHXH; cdc cdn bd kilm tra. Tfl dd nhJim ndng cao trinh dd ca vl chuyen mdn vd chinh tri cho cdn bd; rln luyen phdm chdt dao dflc ngud cdng chflc dl mdi cdn bd, dang vitfn tiiuc su yeu ngdnh, ytfu nghi, ed trdch nhiem v d cdng viee dugc giao vd vi su nghiep chung ciia JBHXH. Ngodi ra, dl I cd Ihl thu hut nhiftig ngud cd p h i n chdt dao dflc tdt vd ndng lue chuyen mdn gidi giup hg yen tdm cdng lae tiu BHXH eiing ntfn kitfn nghi v d Nha nudc cd nhiing chtf dd dai ngd va su hd trg gido due ddo tao tiiod ddng hon.
V d mdt sd vdn dl da neu trtfn, trong tiid gian i d BHXH edn phai cd nhiing giai phdp nhdm hodn thien hon nfla chfnh sdch BHXH dl giflp BHXH thuc su di vdo eudc sdng.D
Tdi tiiu tham khdo 1. Ludt BHXH. NXB ldi chinh 2007.
2. Ludt Bdo hiim y ti 3.Tgp chi BHXH 4. Website: BHXH Viil Nam
Hach loan Ke loan Soivii phe lieu, phe pham Ihu hoi
S Ld Van Quy -Hoing Dan Hu^n*
Trong qud trinh hogt dgng sdn xudt cua cdc doanh nghiep (DN), co phdt sinh cdc khodn thu nhgp ve tieu thu phe lieu (PL), phe phdm (PP).
Hgch todn ketodn doi vdi khodn thu nhgp vi tieu thu PL, PP mpt cdch hdp ly Id vdn di cdn thiet, ddm bdo cho viec tdng cUdng qudn ly, qudn tri trong cdc DN.
D
u d gidc dd ngfl, nghia, PL dugc hiiu 'id nhihig nguyen
lieu bi bo d . khdng diing dtfn nua sau qud trinh sfl dung. Theo each bilu nay. PL chi pbdt sinh trong qud trinh san xudt ciia DN.
Theo to diln Titfng Viet ciia Vitfn ngdn ngfl hgc djnh nghla
"Phtf lieu la vat bd di tfl nhung nguytfn litfu da qua chtf bitfn".
Theo each bilu nay, td't ca nhflng vdt chd'l phat sinh sau qua trinh sfl dung nguytfn litfu bi chu sd hflu bo di dtfu U-d thanh PL. Dinh nghia ndy da khdng dua ra tieu chi d l phan biet PL v d PL thu hdi - Id "rdc va cdc vat bo di sau mdt qua trinh sfl dung nhung con gid tri kuih tl". PL theo cdch hitf'u ndy Id mdt dang chdt thai.
Trong Enh vuc khoa hgc phdp If, khdi niem PL dugc djnh
nghTa Idn ddu lien tai Khoan 1.
Dilu 3 Quytft dinh sd 03/2004/QD-BTNMT ngdy 02/4/2004 vl viec ban hdnh Quy dinh vl bao ve mdi trudng ddi v d PL nhdp khdu Idm nguyen lieu san xudl: "PL la san p h ^ , vdt heu dugc loai ra tfl qud trinh san xudt hodc lieu dflng nhung ddp flng yeu cdu Idm nguyen lieu san xudt". Khdi niem PL titfp tue dugc Luat Bao ve mdi trudng 2005 dinh nghia tai Khoan 13, Dilu 3: "PL Id san phdm, vdt lieu bi loai ra tfl qud trinh san xudt hoac tieu dflng dugc thu hdi dl dittig iam nguyen lieu san xudt".
VI ke loan:
- Theo Chtf dd ktf loan DN ban hdrtii kem theo Quytft dinh sd 15/2006/QD-BTC ngdy 20/3/2006 vaChtf dd ktf todn DNNVV ban hdnh kem tiieo Quytft dinh sd 48/2006/QD-BTC ngdy 14/9/2006 eua Bd trudng Bd Tid chfnh vd cac Thdng to sfla ddi. bd sung cua Bd Tlti chfnh ban hanh, khdng hudng dan cu the each hach loan doanh thu va ktft chuyin gia vdn cua khoan tiiu nhap vl tieu thu PL.
PP phat sinh trong qud trinh san xudl ciia DN. Do dd, trong thuc ttf khi bach loan ktf todn d d v d khoan thu nhdp ndy, ed su khac biet ddng kl trong viec vdn dung vd ghi nhdn doanh thu tai cdc
* Vien Dau l(hf Viet Nam
•^g/i ciu J{e tod4% W Jditu todn id litd*i^ 8/2043 ^ Q
DIgn ddn nghg' nghlSp
DN. Hdu htft cdc DN hien nay diu ghi nhdn cac khodn thu nhdp vl tieu tiiu PL. PP phdt sinh trong qud trinh san xudt nhu Id mdt khoan thu nhap khac va hach loan vdo tdi khoan 711 - Thu nhdp khae, trong khi dd kilm todn vien khi kilm toan BCTC DN tai ngdy ktft tiiuc nien dd lai bdt budc ghi nhdn khoan thu nhap nay vdo TK 511 - Doanh tiiu bdn hdng vd cung cdp dich vu (TK 5118 - Doanh tiiu khdc). Cu thi hieh Bdo cdo kilm lodn vl BCTC cho nam tai chfnh ktft tiiflc ngdy 31/12/2011 cua Cdng ty C:d phdn Co khf chtf tao Hai Phdng nhu sau:
".... Ngodi ra, chdng tdi xin luu y nguoi doc rdng:
Nhu dd irinh bay tgi Thuyil minh sd 4.8. trong ndm, Cdng ty tiin hdnh phdn phdi lgi nhugn cua ndm 2011 iheo Phuang dn phdn phdi Igi nhuan ndm 2011 ngdy 31112/2011 cua Chu tick Hdi ddng qudn Iri md chua co Nghi quyit chinh ihAc cda Dgi hdi ddng c6 ddng ihdng qua ve viec phdn phdi lgi nhudn ndy.
Nhu dd trinh bdy tai Thuyit minh sd4.9, Cdng ty phdn dnh doanh thu lA bdn PL trin khodn muc Thu nhdp khdc, sdtiin 1.628.097.800 VND ma khdng phdn dnh vdo khodn muc doanh thu trin bdo cdo kit qud hogi ddng kinh doanh. Viec theo doi ndy chua pha hgp Cdng vdn sd 16400IETC-CDKT ngdy 25/12/2006 cua Bd Tdi chinh hudng ddn hgch todn khodn tiin bdn PL. PP.
Nguyin Thj Hoa Ta Thj V)§t Ptiuung Pli6 Gidm ddc Kiem todn vl6n CtiUn9chfKTVs60804/KTV Chimg ctii KTV s61445/KTV Thay mdt vd dai di6n
CCNGniNNHKldilTO ANV(TANH-CHINHANHHAIPHONG Hi/ Phdng. ngAy 20 thing 02 nSin 2012'
- Theo VAS vd hudng ddn ttiuc hien VAS do Bd Tdi chfnh ban hdnh, ciing chua dugc hudng ddn cu Ihl cdch hach todn doanh thu vd ktft chuyin gia vdn cua khoan thu nhdp vl neu thu PL, PP phdt sinh trong qud trinh san xudt ciia DN. Chi rieng ddi v d khoan thu tfl viec bdn nguytfn, vdt lieu thfla trong ITnh vuc hoat ddng xdy dung dugc hudng dSn lai chudn muc ktf lodn sd 15 - Hgp ddng xdy dung, phdn 2.
muc 2.1 10 cd ghi:
Chi phi liin quan true tiip din lAng hgp ddng co thi dugc gidm niu co cdc khodn thu khdc khong bao gdm trong doanh thu cua hgp ddng. Vi du: cdc khodn thu tA viec bdn nguyin, vdt lieu ihAa vd thanh ly mdy moc, thiit bi thi cdng khi kit thuc hgp dong xdy dung:
a) Nhdp kho nguyen. vdt lieu ihAa khi kit Ihuc hgp ddng xdy dung, ghi:
Ng TK 152 (Theo gid gdc)/Cd TK 154.
b) Phi lieu thu hdi nhgp kho, ghi:
Ng TK 152 (Theo gid cd till tiiu hdi)/C:d TK 154.
VI tiiutf Thu nhdp DN:
Tai Dilm 18, Dilu 7, Thdng tu sd 123/2012/TT- BTC, ngdy 27/7/2012 cua Bd Tdi chinh hudng ddn tiu hanh mdt sd dilu cfla Ludt Thutf TNDN s6 14/2008/QH12 vd hudng ddn tiii hdnh Nghi dinh sd 124/2008/ND-CP ngdy 11/12/2008. Nghi dinh sd 122/2011/ND-CP ngdy 27/12/2011 cfla Chuih phu quy dinh ehi titft thi hdnh mdt sd d i u cua Ludt Thutf TNDN cd quy dinh:
'Thu nhdp vi tiiu thu PL, PP sau khi da irA chi phi thu hSi vd chi phi tiiu thu, dugc xdc dinh cu thi nhu sau:
- Trudng hgp DN phdi sinh khodn thu nhdp lAbdn PL, PP dugc tgo ra trong qud trinh sdn xudt cua cdc sdn phdm dang dugc hudng uu ddi thui TNDN thi khodn ihu nhdp ndy dugc hudng uu ddi thui'TNDN.
- Trudng hgp DN phdt sinh khodn ihu nhdp lA bdn PL, PP dugc tgo ra trong qud trinh sdn xudt cua cdc sdn phdm khdng dugc hudng uu ddi ihuiTNDN thi khodn thu nhdp nhdp ndy dugc tinh vdo thu nhdp khdc, khdng dugc dp dung uu ddi thue TNDN."
Gi khdc phuc nhiing han chtf ndy. vd thdng nhdt each hach todn ktf todn eho phfl hgp v d chtf dd ktf loan DN hitfn hdnh vd cdc quy dinh vl Thutf TNDN.
Chflng ldi xin kitfn nghi Bd Tdi chfnh nen hudng ddn thdng nbdl each bach todn doanh thu vd ktft chuyin gid vdn cua khoan thu nhap vl tieu thu PL. PP phdt sinh trong qud trinh san xudt cua DN bdng mdt Thdng to hudig ddn sfla ddi bd sung chtf dd ktf lodn DN hitfn nay. Ddng thd xin dl xudt phuong phdp hach todn ktf loan nhu sau:
1. TriOng hgp bdn thang PL, PP cd gid tri ihu hdi khdng qua nhdp kho:
a) Ddi v d PL, PP cd gid tri thu hdi tiiudc ddi togng chiu tiiutf GTGT tfnh tiieo phuang phdp khdu trfl vd DN ndp tiiutf GTGT tiieo phuong phdp khdu trfl, ktf loan phan anh doanh thu bdn PL. PP theo gid bdn chua cd tiiutf GTGT, ghi:
NgcacTK 111. 112,131.... (Tdng gid tiianh todn) C:d TK 511 (Gid bdn ehua cd tiiutf GTGT) (TK5118)
C6TK 3331 (33311)
b) D d v d PL, PP ed gid tri tiiu hdi khdng tiiudc ddi togng chiu thutf GTGT hodc thudc ddi togng chiu tiiutf GTGT tfnh ttieo phuong phdp true titfp, ktf todn phan anh doanh tiiu bdn PL, PP tiieo gid tiianh todn, ghi:
No cdc TK 111. 112. 131,...(Tdng gid tiianh toan)/Cd TK 511 (Tdng gid tiianh todn) (TK 5118) I % i rid Jte'Mn F ,y{iem lodn io Htdnf 8/2043
Diin tan nghe oghiep
Ding ihM k4 toin kft chuyfo gii vfin cua PL, PP v» ghi giam chi phi:
NOTK632/C6TK154 2. Trudng hap PL, PP co gia Iri thu hdi nh4p lai kho
a) Khi nhap kho PL, PP c6 pi tri thu h6i, k^ toin can cii phi^u nliAp kho v^ cic chiing tilr c6 li€n quan phin inh gii tri PL, PP nhip kho, ghi:
NOTK152/C6TK154 b) Khi bin PL, PP cd gii tri thu h6i, kjS toin cin cii h6a don vi cic chiing tti c6 lidn quan phan inh doanh thu bin PL, PP:
- Dtfi vdi PL, PP c6 gii tri thu h6i thuOc dtfi tuong chiu thu^
GTGT tlnh theo phuong phip khiu trt vi DN nflp thu«t GTGT theo phuong phip khiu trt, k^ toin phin inh doanh thu bin PL, PP theo gii bin chua c6 thuf GTGT, ghi:
No cic TK i l l , 112, 131,...(Tl5ng gii Ihanh toin)
C6TK 511 (Gii bin chua c6 thui GTGT) (TK5118)
C6TK 3331 (33311) - B6i V(M PL, PP c6 gii tri thu h6i khOng thuOc ddi tuong chiu thu<f GTGT hoic thu6c dfii tuong chiu thui GTGT tliih theo phuong phip true tiip, k i toin phin anh doanh thu bin PL, PP theo gii thanh toin, ghi:
No cic TK 111, 112, 131,...(T<ing gii thanh toin)/Oi TK 511 (Ting gii thanh toin) (TK 5118)
Ddng th&i k i toin kit chuyin gii vin ciia PL, PP vi ghi giim chi pM:
NOTK632/C6TK152 Tren day l i mit s i ^ kiin trao dii vdi mong muin ding g i p chia si vii nhiing ding nghiip d i thing tin trin BCTC phan inh mit cich trung thuc v4 hop IJ.D
Phat trien Congty trong sif canh M cua thj truong lap rap xe may tai Viet Nam
S Th.s Maf Thi Sen*
hdng nam ngodi xu thtf phdt triln kinh ttf chung. Cty CP Honlei Viet Nam dang phai ddi mdt vd chdp nhdn su eanh tranh. Ld mdt don vi boat ddng trong Iinh vuc sdn xudt va Idp rdp xe gdn mdy. v d htf thdng dai IJ rdng khdp lodn qudc v d nhan hitfu ndi titfng nhu: HONLEI, GANAS- SI, PIOGO, .... Ngodi ra Qy cdn san xudt mdt sd phu tflng nhu, khung, binh xdng xe mdy cdc loai, chdn chdng, ghi ddng, gidn dl chdn vd gia cdng son cdc san p h ^ ca khf tren ddy truyin son tinh ditfn biln dai.
Cty CP Honlei Vitft Nam dang ngdy cdng khing dinh uy tin va thuang hitfu trtfn thi trudng ca nudc.nhdm tao ra nhflng san phdm cd chdl lugng cao, mdu ma, hinh thflc dep. Nhilu ndm qua, Qy da thuc hitfn tdt cdc giai phdp nhu titft kitfm chi phi luu thdng; ddy nhanh vdng quay vdn; ddu tu trang thitft bi m d cdn thitft; chu trgng ndng cao tay nghi cho cdng nhdn... San p h ^ eua Cty duge can bd ky thudt kilm sodt chdt che, cdng bd litfu c h u ^ chdt lugng cflng nhu dd an lodn trudc khi dua ra tfii trudng.
Trong quy trinh san xudt, Q y bd Xii lao ddng ptiii hgp v d ndng luc, trinh dd chuyen mdn. vfla gitip ngud lao ddng phdt huy dugc thtf manh, vfla cd dilu kitfn uau ddi
nghiep vu dl ndng cao tay nghi.
Cty da dp dung tiidnh cdng he tiidng quan IJ chdt lugng dat tieu chudn qudc ttf ISO 9001:2008. San phdm khung xe gdn mdy ciia Cty da dugc nhilu doanh nghiep Idp rdp xe mdy u-ong ea nudc bitft dtfn vd ddt hdng v d sd lugng Idn. Ndm 2012, Cty ddu to hon 1 ty ddng ndng cdp, lap ddt tiitfm mdt sd mdy mdc, ddy ehuyin san xudt m d nhu: Ddy chuyin san xudt cdng vd hdp xfch giflp Qy chfl ddng han trong qud trinh san xudl kinh doanh, tdn dung tdi da ndng luc cioa mdy mdc, thitft bi. gdp phdn tdng ndng sudt san xudt gdp 2,5 Idn so v d trudc. Q y cai titfn he tiidng cdng cu vd bd gd, tdng tuih chfnh xdc trong qud trinh lap rdp, nang cao ndng sudl, ehdt lugng san phdm, cd gid thdnh canh tranh v d cde san phdm nhdp kh^u ciing loai hodc san phdm do cdc doanh nghiep trong nudc san xudt, phfl hgp v d nhu edu ngdy cdng cao cua thi trudng. Q y da xdy dung htf thdng dich vu bao hdnh san phdm.
cham sdc khdch bdng sau bdn lai han 1.100 dai IJ uy nhiem trtfn loan qudc. Cde dai IJ ndy dtfu do ddi ngu thg Idnh nghi, cd trdch nhitfm cao phu trach, chi ptd bao hdnh giam khoang 20-30% nhung chdl lugng vd tiid gian bao hanh tdng so v d trudc day. Nam 2012.
Cty lap rdp 170.000 xe mdy, san
*Khoa kS todn- OH Kinh t^ K$ Uiudt CN
^a^ du i/d'tod^ W Midm todn id'^dna 8/2043
