Ngiiien ciili uao Ofii
Hoan thien 1(6 toan doanh thu tai doanh nghiep vi§n thong
c ^ T t u . Nguyen Dieu Linh*
Kit qua khao sat va phong van chuyen gia tai 5 doanh nghiep vien thong dWdc phep kinh doanh dich vu vien thong di dong tai Viet Nam la Tap doan Cong nghiep Vien thong Viettel (Viettel), Tong cong ty Vien thong MobiFone (MobiFone), Tong cong ty BuV chinh Vien thong Viet Nam (VinaPhone), Cong ty cophan Vien thong di dong Vietnamobile (Vietnam Mobile), Cong ty CO phan Vien thong Di Dong Toan Cau (Gtel Mobile), tac gia nhan thay 3 doanh nghiep (Viettel, MobiFone, VinaPhone) khong ghi nhan doanh thu ti/
viec cung cap dich vu trong hOp dong tra tru'dc do da ghi nhan doanh thu tu"
viec ban the cao. 2 doanh nghiep (Gtel Mobile, Vietnam Mobile) ghi nhan doanh thu hop dong dich VLI tra tru'dc tai thdi diem cuoi ky, sau khi xac djnh dude lull Iwcfng thi/c tema khach hang sif dung. Dieu do dan den su" khong thong nhat trong viec xac dinh thdi diem ghi nhan doanh thu doi vdi hop dong cung cap dich vu tra tru'dc giO'a cac doanh nghiep va anh htfdng tdi nguyen tac so sanh trong viec tap bao cao tai chinh ciia cac doanh nghiep vien thong.
Thong qua vtec phan tfch cd sd ly thuyet, tac gia difa ra giai phap hoan thien Oidi diem ghi nhan doanh thu thu va xac djnh doanh thu trong tru'dng hdp nay.
Tdt khoa: Doanh thu dich vu vien thong di dong, xac dinh doanh thu dich vu, the cao, hdp dong dich vu tra trudc.
Thirc trang ke toan doanh thu dich vu vien thdng di dong tra tru^c tai cac doanh nghiep vien thdng Vif t Nam
Ket qua khao sat ke todn doanh thu dich vu vien thdng di ddng trong 5 doanh nghiep (DN) vien thdng cho thay, cac DN vien thdng ky hgp ddng dich vu tra trudc vdi khach hang (ggi Id thue bao trd trudc) cd thda thuan se khdng phat hanh hda don gid tri gia tang Luu lugng su dung thyc te cua khdch bdng dugc trir dan vao sd tien trong tai khoan chinh. Phucmg thirc thanh toan Id trd trudc thdng qua viec ban the cao, Nhu vay, khach hang mudn sir dung dich vu vien thdng di ddng se phai mua the cao tai cdc cira hang, trung tam kinh doanh ciia DN vien thdng hoac qua cdc dai ly.
Ba DN (Viettel, MobiFone, VinaPhone) khdng xac dinh doanh thu dich vu vien thdng di ddng ciia hgp ddng dich vu trd trudc theo sd heu tieu dung tir tdi khodn chinh ciia khach hang ma xac dinh theo sd tien tir viec bdn the cao va ghi nhan doanh thu tai thdi diem bdn the cdo, thu tien. Viec ghi nhan nay dugc 3 DN giai thich Id thyc hien theo Cdng van so 18494/BTC-CDKT ngay 11/12/2015 ciia Bg Tai chinh ky giii Bd Thdng tin va Truyen thdng ddng y cho cdc DN viln thdng (VinaPhone-VNPT, Mobi- Fone, Viettel) duoc hach todn doanh thu ban the trd tnrdc tai thdi diem ban the. Trong khi dd, hai DN cdn lai (Gtel Mobile, Vietnam Mobile) ghi nhan doanh thu dich vu tron^
hgp ddng tra trudc tai thdi diem cudi
Nhan: 10/10/2019 Bien tap. 20/10/2019 Duyet ddng:30/10/2019 ky (thing), sau khi xac dinh duoc luu lugng su dung thyc te cua khach hang; gia tri the cao thu dupe tu khdch hang dugc 2 DN ghi nhan vao doanh thu chua thyc hien.
Ngoai ra, khi phan loai the cao theo ndi dung thanh todn, tac gia nhin thay, the cao cua 3 DN (Viet- tel, MobiFone, VinaPhone) cd the dung de thanh toan cho dich vu vien thdng di ddng va dimg thanh todn cho dich vy ma DN Ididc cung cap nhu thanh toan ve giri cho, chcfi game, mua tdi lieu hpc tip... Doi vdi the cao dich vu vien thdng di dgng, do la mdt loai giiy td chiing minh DN viln thdng nhan tnroc tien ciia khdch hang va cam ket se cung cap dich vu vien thdng cho khdch hang. Cdn the cao thanh toan cho dich vu khac thi khdng phai vay, bdn chit cua boat ddng nay la DN vien thdng ky hgp ddng thu tien hd cho DN cung cip dich vu khdc hoac ky hgp ddng hpp tac kinh doanh vd dugc hudng doanh thu chia se. MobiFone va Vina- Phone deu xac dinh doanh thu ban the diing thanh toan cho dich vu khac theo sd tien nhan dugc tir khdch hang va ghi nhan vdo doanh thu bdn hang va cung cdp dich vu tai thdi diem ban the. Viettel ghi nhan vao doanh thu ban hang va cung cip dich yu tai thdi diem ban the, nhung cudi ky khi xdc dinh dugc lgi ich ma minh dugc huong tu boat ddng ban the cao dung cho thanh todn khac, kl todn se dieu chinh gidm doanh thu.
* Hqc vi&n NgAn hdng
1 3 ^ip chi We todn, d-Wiein todn sothdng 10/2019
Nghidn cuu irao ddi
Viec xac dinh doanh thu va thdi diem ghi nhan doanh thu dich vy t?i cdc DN viln thdng Id chua thdng nhat, 3/5 DN viln thdng ghi nhan chua diing theo hudng dan tai Thdng tu sd 200/2014/TT-BTC va Chuan myc ke toan so 14- Doanh thu va thu nhap khac.
Cff so- ly thuyet
Theo chuan myc ke loan Viet Nam sd 14- Doanh thu va thu nhap khac; Thdng tu 200/2014/TT-BTC, doanh thu se duoc ghi nhin tai thdi diem DN xac dinh dugc khdi lugng cong viec, dich vu da hoan thanh, khdng phu thudc vdo viec da thu tien hay chua thu tien. Tai ngay lap bao cao tai chinh, 3/5 DN vien thdng khong xac dinh phin cdng viec, dich vu hoan thanh; cdc khodn chi phi phdt sinh cho giao dich va chi phi de hoan thanh giao dich tuong ling vdi gid tri the cao da xuat bdn khdch bdng chua kich boat va da kich boat nhung chua sir dung het, din den viec phan anh chua chinh xac ket qua kinh doanh cung nhu nghia vu ng cua DN.
Hop ddng dich vu trd trudc quy dinh nghia vu ciia cdc DN vien thdng phai cung cap rieng biet dich vu thoai, tin nhan. Data va cdc dich vu gia tri gia tang hoac ket hpp trong gdi dich vu cho khdch hang hang thdng. Cac nghTa vu ndy deu dugc thyc hien trong mpt khoang thdi gian cu the la thing. Cho nen, ke toan tai cdc DN viln thdng can ghi nhan doanh thu tir hgp ddng dich vu tra trudc nhu hpp ddng dich vu trd sau, nghTa la ghi nhan tai thdi diem cudi 1^ (thdng), dua tren gid tri luu lugng dich vu thyc te ma khach bang sir dung. Can cir vao nguyen tac trpng bin chit hon hinh thiic, CO sd ddn tich, nhat quan va phu hgp thi viec ban the cao ciia cac DN viln thdng can phai dugc hiiu:
TTiif nhat, bdn the cdo thanh toan cho dich vu vien thdng va thu tien thuc chat la DN viln thdng thu frudc tiln cung cip dich vu ciia
khdch hang theo dieu khodn thanh toan cua hop ddng dich vu tra trudc.
The cao khdng phai la hdng hda, djch vu cua DN vien thdng, ma nd id chiing tir, giay td minh chimg cho viec tra trudc tien sii dung djch vu ciia khach hang. Vi vay, trong hpp ddng ban the cao cho khach hdng hoac dai ly cua DN vien thdng se khdng the ghi nhdn doanh thu dich vu viln thdng di ddng.
Tai thdi dilm bdn the cho khdch hang, can cu chirng tir xudt bdn, ke todn ghi nhan:
Np TK Tien, Phdi thu khach hang Cd TK 3387- Doanh thu chua thyc hien (the cdo chua kich hoat)
Cd TK Thue va cac khoan phai nop nhd nude
Khi the cao dugc kich boat, dya vao bao cao tir ghi chep cua bg phan ky thuit, kl toan ghi:
Ng TK 3387- chi tilt the cao chua kich hoat/Cd TK 3387 - cbi tiet the cao kich boat
Cudi ky (thdng), can cii va bao cao doanh thu, ban ddi soat lim lugng sir dung cua khdch hdng tir bg phan ky thuat, kl toan ghi nhin doanh thu. Luu lugng sir dung ciia thue bao trd trudc hay thue bao tra sau deu dang dugc theo ddi vd qudn ly tren phan mem tinh cudc Billing hay EN cita DN viln thdng. Do do, ke todn cd dii co sd, can cii de xdc dinh gia tri doanh thu dich vy viln thdng di ddng va ghi nhan.
Ng TK 3387- Chi tilt the cao kich boat
Cd TK 511 -Doanh thu bdn hang va cung cap dich vu
Cd TK Tbul va cdc khoan phai nop ngan sach
Thiihai, ddi voi cdc loai the cao thanh toan cho dich vu khac, doanh thu dich vu tai cdc DN viln thdng dugc xdc dinh tuong ung vdi Igi ich kinh t l ma minh dugc hudng (ggi la doanh thu chia se trong hop ddng hgp tac kinb doanh hay hoa hdng trong hpp ddng dai ly).
Khi ban the cdo vd thu tien, k8 toan ghi nhan ng phai tra
Ng TK Tiln mat/Cd TK phai tra ngudi ban (chi tilt nha cung cip ngi dung, nha cung cap dich vy khdc)
Cudi ky, sau khi xac dinh hoa hdng dugc hudng hay doanh thu chia se, ke todn ghi nh|n:
Ng TK Phdi trd ngudi ban Cd TK Doanh thu ban hang va cung cap dich vii (chi tiet the thanh todn cho dich vu khdc).
Cd TK Thul va cac khoan phii tri ngan sach
Kien nghi vdi Bo Tai chinh Viec Bd Tdi chinh cho phep 3 DN (Viettel, MobiFone, Vina- Phone) ghi nhan doanh thu bdn the tai thdi diem chuyen giao the va thu tien ciia khach la khdng hgp ly.
Dieu nay khdng diing vdi nguyen tac ke toan va cac quy dinh trong che dd kl toan. Hon nira, cdn gay khd khan cho DN vien thdng xac dinh Quy vien thdng cdng ich vi khdng tach dugc doanh thu dich vu vien thdng va doanh thu gach game. Theo quy dinh trong Dieu 3, Thdng tu 57/2016/TT-BTTTT ngay 29/3/2016 ciia Bg Thdng tin va Truyen thdng thi Quy Vien thdng cdng ich dugc tao lap tir viec ddng gdp ciia cdc DN vien thdng di dpng dya tren doanh thu dich vu vien thdng.
Theo Dilu 3, Thdng tu sd 21/2013/TT-BTTTT ngay 18/12/2013 cua Bd Thdng tin va Tmyen thdng quy dinh doanh thu dich vu vien thdng ciia DN (DTVT) la tdng doanh thu cua tat ca cac dich vu vien thdng ma DN kinh doanh:
DT„ = Y,D%
VTiTrong dd:
(i) Loai dich vy vien thdng i md DN kinh doanh
' ^ chi We todn SWiemtodfi so thd/iff 10/2019 ^ Q
Nghign cilu trao doi
(DTvti) Doanh thu phat sinh khi DN kinh doanh dich vu viln thdng i (DTVTi) dupe xdc dinh bang tdng cua doanh thu gia cudc ap dung ddi vdi ngudi su dung dich vu viln thdng (DTNSDi), doanh thu chenh lech thanh toan gia cudc giua cdc DN vien thdng (DTDNi) vd doanh thu chenh lech thanh toan qudc te giiia DN vien thdng vdi cac ddi tac nude ngoai (DTQTi) cua dich vu vien thdng i:
DTVTi = DTNSDi + DTDNi + DTQTi
Nhu vay, theo quy dinh ciia Bd Thdng tin va Truyen thdng, doanh thu tir viec bdn the gach game se khdng tham gia vdo doanh thu tinh Quy Vien thdng cdng ich, cdn trong van ban ciia Bd Tdi chinh thi sd tien tir viec bdn the ndi chung dugc ghi nhan la doanh thu bdn hang vd cung cap dich vu.
Tac gia kien nghi vdi Bd Tdi chinh thu hdi lai Thdng tu hudng din glii nhan doanh thu the cdo sd 18494/BTC-CDKT ngay 11/12/2015 va ban hdnh mdi thdng tu theo diing bdn chat cua giao dich kinh te.
Xuit phat tu cac nguyen tac ke toan, tir khao sdt thyc te tai DN vien thdng, tac gia kien nghi Bd Tai cliinh can cd Id trinh ban hdnh van ban thay ddi chinh sdch ghi nhan doanh thu ciia the cdo va quy dinh hieu lyc ap dung van ban nay de DN vien thdng cd dii thdi gian chuan bj. Bdi khi thyc hien theo quy dinh mdi, se lam thay ddi chinh sdch ke todn ve doanh thu. Vi vay, ke todn cin phdi trinh bdy thdng tin ve sy dnh hudng ciia viec thay ddi chinh sdch ke toan doanh thu mdi theo phuong phdp hdi td. NghTa Id phan tich cac tac dpng cua viec dp dung chinh sach ghi nhin doanh thu nay den cac chi tieu tren bao cao tdi chinh cua nhimg nam cii, xac dinh anh hudng liiy ke den nam hien tai va thyc hien dieu chinh lai cdc tdi
khoan cd sd du bi anh hudng. Trong thuyet minh bdo cdo tdi chinh phai giai trinh ro cac inh hudng qua bing nam, de ngudi dpc cd sd lieu so sanh. Viec thay ddi chinh sach ke toan dugc hudng din chi tiet trong VAS29 - Thay doi chinh sach ke toan va cac sai sdt.
Tie gia de xudt id trinh thay ddi quy dinh ve viec ghi nhan doanh thu ban the cao thanh 2 giai doan, cu the:
- Giai doan ban hdnh van ban mdi
Ket qud khao sat cho thay, cdc DN vien thdng cin it nhat la 6 thdng den mdt nam de chuan bi ngudn lyc nhu thay ddi cdng nghe thdng tin, he thdng phan mem quin ly, he thdng ke todn va con ngudi phii hgp yeu cdu chinh sach ke todn doanh thu mdi. Cho nen, Bp Tai chinh can ban hanh du thao ve thdng tu mdi ndy nham hudng dan, cdng bd tdi tat ca cdc DN vien thdng dang cd boat ddng ban the cao vd hieu lyc dp dyng van bdn sau 6 thdng hoac mdt nam ke tir ngdy ky.
Phdng van ke todn tai DN vien thdng vdi cau hdi "DN cd thuc hien dupe cdng tdc ke toan doanh thu khi Bd Tai chinh quy dinh ghi nhin doatih thu tir hgp ddng tra trudc tai thdi diem cudi ky va khdng ghi nhan doanh thu khi ban the cao khdng?", cdn bd ke todn cho biet, DN cd du tiem luc va co sd ha tang mang manh de thay ddi chinh sdch doanh thu nay. Bdi vi, luu lupng sii dung ciia thue bao trd trudc cung dugc theo ddi rat chi tilt tren he thdng tinh cudc nhu thue bao tra sau. Cudi ky, ke todn hoan toan cd the yeu cau bd phan ky thuat xudt doanh thu theo luu luijng sii dung thuc te, va ghi nhan doanh thu cung cip dich vu trong ky.
Tuy nhien, khi chuyen thdi diem ghi nhan doanh thu the cdo tir thdi diem thu tien cua khdch hang
sang ghi n h ^ tai thdi diSm cudi kj, cdc DN cin phai quan ly ddi tugng thue bao tra trudc gidng nhu thue bao tra sau: Phai chdt luu lugng tai thdi diem cudi ky, lap cac bien ban ddi soat cudc, phat hanh hda dun GTGT. K I todn se mat thdi gian dl tinh toan lai cac khoan muc bi anh hudng bdi sy thay ddi chinh sach ke toan doanh thu tren bao cao tai chinh ciia nhiing nam trudc, boc tdch lai doanh thu chua thyc hign, doanh thu da thyc hien tir sd tiln ban the cao.
Trong giai doan 2018-2021, tac gia xin de xuat Bg Tdi chinh cho phep cac DN viln thdng tiep tuc ghi nhan doanh thu the cao nhu cii, nghia la ghi nhan doanh thu tai thdi dilm ban the cao. Nhung cuoi ky (nam), kbi lap bao cao tdi chinh se can cii vdo bdo cao xdc dinh sd tien cdn lai tren tai khoan gdc ciia thue bao tri trudc (dang theo doi tren he thdng tinh cudc cua DN viln thdng), ke todn xdc dinh day chinh la doanh thu chua thuc hien trong ky, tu do xac dinh doanh thuda thyc hien vd dieu cliinh giam doanh thu, chuyen doanh thu chua thuc hien V I T K 3387.
Doanh thu dd thuc hien trong ky
= So tien dd ghi nhan doanh thu iit viec ban the cdo dich vu vien thong
— So tien con lgi tren tdi Idiodn goc cua khdch hdng.
Ddng thdi, thuc hipn biit toan dieu chinh giam doanh thu,
Ng TK 5 n / C d TK 3387- Doanh thu chua thyc hien
Viec xac dinh nhu tren, dya tren sy udc tinh la thue bao tra trudc se tiep tuc su dung sd tien tren tai khoan gdc ma khdng hiiy bd quyfin su dung nay. N I U bet ban cua the cao, khach hang khdng sir dung het sd tien tren tai khoan gdc, kl toan can cd vao bien ban xdc dinh gia tri the cao khdng su dung tii he
1 3 ^ chi W^ todn £-Wiem todn so thdng 10/2019
Nghien cihi trao ddi
thdng tinh cudc vd ghi nhan vao thu nhap khac. Do dd tren thuyet minh bao cao tai chinh can trinh bay cac udc tinh trong viec ghi nhan doanh thu tren
- Giai doan van bdn mdi cd hieu luc
Sau 2- 3 nam ke tii khi du thao ve van ban mdi ra ddi, DN vien thdng da cd k l hoach cu thi, chuan bi day dii cac yeu td ve he thdng thdng tin, he thdng phin mem qudn ly, nlian sy ke todn phii hgp. Bd Tai chinh se yeu cau cac DN vien thdng thay ddi thdi diem ghi nhan doanh thu dich vu vien thdng di ddng chinh thiic la thdi diem hoan thdnh cung cap djch vu cho khdch
hang, gia tri doanh thu dugc xdc dinh dua tren khdi lugng dich vu ma khdch bang sir dung trong ky (thdng). Viec ghi nhan doanh thu ciia hop ddng dich vu trd trudc se gidng vdi doaiih thu djch vu trong hpp ddng tra sau. Thdng tin ciia k l toan doanh thu dich vu trd trudc hay tri sau se nhat quan theo ban chat kinh te cua giao dich va thdng nhat giiia cdc DN vien thdng.
Bd Tdi chinh ciing da cd ke ho?ch cho viec dp dung chuin myc ke todn qudc tl ndi chung vd IFRS 15- Doanh thu theo cdc hop ddng vdi khach hdng ndi rieng tai Viet Nam. Vdi quy dinh mdi ve cdch ghi nhan doanh thu ban the
cung la budc dem de cdc DN vien thdng cd the dp dung dugc IFRSIS.D
Tdi lieu tham khdo
1. Chuan muc ke todn Viet Nam so 14- Doanh thu vd thu nhap khdc
2. Chuan mifC ke toan quoc ti IFRSIS-Doanh thu tir cdc hop dong v&i khdch hdng.
3 Congvansd 18494/BTC-CBKT 4 He thdng BCTC ciia 05 DN viin thong. Viettel, MobiFone. VinaPhone, Gtel Mobile, Vietnam Mobile.
5 Thong tir 200/2014/TT-BTC 6. Thong tir 57/2016/TT-BTnT 7 Thong tir s6 21/2013/TT-BTTTT (Tiep theo trang 63)
Kit hi&B
Theo Morris, ly thuyit dai dien va ly thuyet tin hieu khdng tucmg duong, mgt ly thuyit cung khdng bao ham ly thuyet kia, bdi vi chiing khdng cd chung cdc dieu kien can thiet. Tuy nhien, cac dieu kien dii cua ly thuyit tin hieu it nhat phu hpp vdi ly thuyet dai dien. Hanh vi hgp ly la phd bien cho ca hai ly thuyet; thdng tin bat can xung dugc ngu y bdi chi phi gidm sat tich eye trong ly thuyit dai dien; chit lugng cd the dugc xdc dinh theo cdc bien ly thuyet dai dien va chi phi tin hieu dugc ngim dinh trong mdt sd chi phi gidm sdt ciia ly thuyet dai dien. Do do, ly thuyit dai dien vd ly thuyet tin hieu la phu hgp.
Trong nghien ciiu can ket hop cdc ly thuyet tin bieu va ly thuyet dai dien nhdm mang lai hieu biet sau sac ve van de tac nhan chinh vd viec lya chpn phuong phap ke toan, chinh sach k l toan nham dieu tiet lgi nhuan cua nha quan ly la quan trpng. D
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