HUdng dan nghiep vu
ac thu cua nganh xay Idp la qua truih thi cdng phai tiin hanh trong khoang thdi gian tuong dd'i dai, chju anh hudng rdt ldn cua yd'u td thdi tie't va trai qua nhiiu cdng doan khac nhau, do vay, san pham cua nganh xay Idp cd thdi gian thu hdi vd'n va vdng quay cua vd'n cham ban nhiiu so vdi cdc nganh san xudt khac. Tinh trang thie'u vd'n dd'i vdi cac DN xay lap (DNXL) xay ra rdt phd bie'n. Di tao diiu kien vi vd'n cho cac DN, nham dam bao tie'n do thi cdng va chdt lugng cdng trinh, viec thanh
trong nhiiu trudng hgp vdn chua dugc nhan thflc mdt each ddy du. Nhiiu vudng mdc phd bie'n cua nhung ngudi lam ke toan trong cac DNXL nhu la:
Khi chu dau tu ung trudc kinh phi thi cdng cdng trinh thi khoan ung trudc nay dugc bach toan nhu the nao? HTDT nhu thi nao niu chu ddu tu yeu cdu cdng ty xay lap xudt hda don GTGT ngay khi cdng ty nay nhan khoan thanh toan ung trudc?...
Hdu he't cac DN nhan thdu trong nganh xay Idp hien nay diu thuc hien thanh toan
tu se phai thanh toan theo khd'i lugng ude tinh nay va doanh thu dd'i vdi cac khoan thanh todn ung trudc nay dugc ghi nhan du cho cdng ty cd xudt hda don GTGT hay khdng.
Phuong phdp bach toan cu the nhu dudi day:
Khi hgp ddng xdy dyng quy djnh DN nhan thdu cdng trinh dugc thanh todn theo tien do ke' hoach va kit qua hcfp ddng xay dyng dugc udc tinh mdt each dang tin cdy, ke todn can cfl vao chung tfl phan anh doanh thu tuong flng vdi phdn cdng viec da hoan thanh do
Hach toan doanh thu doi voi nhdng l(hoan dng trdoc
trong cac D9^ nganh xay lap
a; if
toan theo khd'i lugng cdng viec hoan thanh hoac flng trudc eho cae nha thdu phai dugc cac chu ddu tu quan tam va thd'ng nhdt ngay tfl khi bat ddu ky hgp ddng xay dtmg.
Diiu dd cung cd nghia la cac DNXL se nhan dugc cac khoan thanh toan trudc khi hoan thanh va ban giao cdng trinh cho chu dau tu.
Mac du Chuan myc ke toan sd 15 (VAS15)- Hgp ddng xay dyng da hudng ddn kha chi tie't vi hach toan doanh thu lidn quan de'n hgp ddng xay dyng. Nhung trong thyc ti, viec hach toan doanh thu (HTDT) dd'i vdi cac khoan thanh toan flng trudc nay
s Nguyen Thj Luan*
nhiiu ldn, theo mdt trong hai hoac ca hai hinh thflc thanh toan ma VAS15 da di cap la thanh toan theo tien do ke' hoach va thanh toan theo gia trj khdi lugng hoan thanh.
Lien quan din phuang phdp HTDT dd'i vdi cdc khoan thanh toan flng trudc, xin dua ra mdt so y kien trao ddi nhu sau:
DN nhdn thdu duoc thanh todn theo tie'n do ki hogch
Hinh thflc thanh toan nay thudng dugc dp dyng khi ket qua thyc hien hgp ddng xay dimg dugc ude tinh mdt each dang tin cay. Khi dd, chu ddu
DN nhan thdu ty xdc djnh (khdng phai hoa don GTGT), ghi:
NgTK337/CdTK511 Sau dd, ke toan tie'n hanh Idp hod don GTGT theo tie'n dp k i hoach va phan dnh sd tiin ma bdn giao thdu da tra hoac phai tra theo tie'n do ke hoach da ghi trong hgp ddng, ghi:
N g T K l l l , 112, 131: Tdng gia thanh toan (chi tiet theo tflng don vj giao thdu)
Cd TK 337: Sd thu khdng cd thue GTGT
Cd TK 333 (3331):
Thud' GTGT phai nop
' Cao dang Tai chi'nh- Quan tri kinh doanh
&e^t. c/u Me'loan id'l/uina 10/2040
Huding din nghiep vu
Dd'i vdi khoan tien thudng thu dugc tfl ben giao thdu tra phu them cho DN nhan thdu khi viec thi cdng dam bao tie'n do hoac vugt mdt sd chi tieu da dugc ghi trong hgp ddng, ke' toan ghi:
N g T K l l l , 112, 131: Tdng gia thanh toan
CdTK 511: Sdthu khdng cd thui GTGT
Cd TK 333 (3331): Thue GTGT phai nop
Dd'i vdi khoan bdi thudng thu dugc tfl bdn giao thdu hay ben khac de bu ddp cac chi phf chua dugc tfnh trong gia tri hgp ddng, kitoan ghi:
NgTK 111, 112,131: Tdng gia thanh toan
CdTK 511: Sdthu khdng cd thue GTGT
Cd TK 333 (3331): Thue GTGT phai nop
Trong trudng hgp DN nhan thdu cd tam flng tiin cho dgn vi nhan thdu phy trong qua trinh thi cdng trudc khi hgp ddng phy hoan thanh, ke toan ghi:
Ng TK 331 (Chi tiet cho tflng don vj nhan thdu phu)/Cd TK 111,
112
DN nhdn thdu dugc thanh todn theo gid tri khdi luong hodn thdnh
Hinh thflc thanh toan nay thudng dugc dp dung khi ke't qua thuc hien hgp ddng xay dyng khdng thi udc tfnh dugc mpt each dang tin cay. Khi dd, chu ddu tu se thanh toan theo khdi lugng cdng viec hoan thanh dugc xdc nhan gifta ben giao thdu va ben nhan thdu. Phuong phap bach todn cy thi nhu dudi day:
Khi ben giao thdu thanh toan hoac ung trudc tiin thi cdng cdng trinh, ke todn ghi:
No TK 111, 112/ Cd TK 131
(Chi tie't theo tung don vj giao thdu)
Khi kit qua thyc hien hgp ddng xay dyng dugc xac djnh mpt each dang tin cdy va dugc ben giao thdu xac nhdn, ke' toan Idp hoa dan GTGT tren ca sd khd'i lugng cdng viec da hoan thanh, can cfl vao hod dan, ghi:
N g T K l l l , 112: Soda thu Cd TK 511: Doanh thu ban hang
Cd TK 333 (3331): Thue GTGT phai npp
Cac bflt toan cdn lai hach toan tuong ty nhu trudng hgp DN nhan thdu dugc thanh todn theo tien do ke' hoach.
> Lua chgn thdi diem thanh todn
Trdn thyc te', mdt khd khan rdt ldn cho cdc DN nhan thdu la cac don vj chu ddu tu thudng rdt cham tri trong viec thanh toan theo tiin dp da ghi trong hgp ddng hoac thanh toan nhd gigt. Thyc trang nay khdng nhirng gay khd khan vi vd'n ma cdn lam phflc tap thdm rdt nhieu cho viec bach toan ghi nhan doanh thu ddi vdi cac khoan thanh todn ung trudc trong hach toan doanh thu DNXL.
Cdn nhdc thdi diem thanh todn Ngoai nhung vdn di trdn, cac DN nhan thdu trong nganh xay Idp cung nen can nhdc din thdi diem hach toan ghi nhan doanh thu. Ne'u DN nhan thdu chi bach toan ghi nhdn doanh thu khi cdng trinh da hoan thanh thi viec thyc hien nghia vu thue' ddi vdi nha nude tap trung vao mdt ky cd thi se ddn din kha nang thie'u tiin dd'i vdi DN. Mat khac, niu DN nhdn thdu hach toan ghi nhdn doanh thu ngay sau khi ben chu ddu tu tam ling thi day cung khdng phai la each lam td't nhdt ma DN cd thi
chgn.
Cac y kie'n thao ludn d tren da gdp phdn hudng ddn cho viec nhan thflc ddy du han trong viec hach todn ghi nhdn doanh thu dd'i vdi cac khoan thanh toan ung trudc trong cdc DNXL. Vi viec lya chgn hinh thflc thanh toan, DN ndn can cfl vao diiu kien cy thi cua minh va ben chu ddu tu, dac diem san xudt cua cua tung cdng trinh de dp dung mdt each linh boat. Mat khac, lya chgn thdi diem de ghi nhan doanh thu dd'i vdi cac khoan thanh toan ung trudc trong cdc DN nhdn thdu thudc nganh xay lap cung la nhung vdn de dang dugc can nhdc di vfla dflng vdi chi dd quy djnh cua Nha nudc lai vfla dam bao duoc loi fch cho DN.n
Tai lieu tham khao
1. Chudn muc ki'todn so 15 viHgp ddng xdy dung, ban hdnh theo Quyi't dinh sd 165/2002/QD-ErC ngdy 31 thdng 12 ndm 2002 ciia Bg trudng Bg Tdi chinh.
2. Cdng vdn sd 6992/BTC-TCr ve Chinh sdch ihui'GTdT ciia Tdng Cue thui'ngdy 18 thdng 05 ndm 2009.
3. Thdng lu sd 129/2008/TT- ETC ban hdnh ngdy 26 thdng 12 ndm 2008 cua Bg Tdi chinh ve viic hudng ddn thi hdnh mot so diiu ciia Ludt Thiii'GTGr vd hudng ddn thi hdnh Nghi dinh sd 123/2008/ND-CP ngdy 08 thdng 12 ndm 2008 ciia Chinh phii quy dinh chi lii't vd hudng ddn thi hdnh.
4. Thdng tu sd 130/2008/Tr-BTC ban hdnh ngdy 26 thdng 12 ndm 2008 ciia Bd Tdi chinh vi' viic hudng ddn thi hdnh mdt so diiu ciia Ludt thui' thu nhdp DN sd 14/2008/QH 12 vd hudng ddn thi hdnh Nghi dinh sd 124/2008/ND-CP ngdy 11 thdng 12 ndm 2008 cua Chinh phii quy dinh chi lii't thi hdnh mot sddii'u cOa Ludt thui' thu nhdp DN.
&'a/,. c/u Me loan io l/uinf 40/2040