TAI CHINH DOANH NGHIEP ( So 9 (110)-2012 )
Doanh nghiep tra lu-cmg "NET" - Ke toan tien lu*oiig va cac khoan trich theo lu'O'ng
Ths. Bill Thi Phuc Dqi hgc Ndng nghiep
Tien luong, tien cdng Ii sd tien mi chu sir dung lao ddng phii tri cho ngudi lao ddng theo hop ddng thoi thuin di ky.
Theo luat lao ddng hien hinh, chu sit dung lao ddng v i ngudi lao ddng dupc thda thuan ve miie tien luong khi hai ben ky ket hpp ddng lao ddng. Miic luomg cy the dua ra dya theo khi ning thanh toin ciia chii su dyng, sy chip nhin cua ngudi lao ddng, miic luang tdi thieu theo luat v i gii ci thj trudng lao ddng tai thdi diem ky ket.
Tien luomg "Gross" (Gross salary) hay cdn gpi Ii luang gdp, la sd tiln m i chii sit dyng cam kit tri cho ngudi lao ddng theo hop ddng vi ngudi lao ddng bj trir vio tien luong cac khoin bao hiem, thue thu nhap c i nlian theo luat quy djnh.
Tien luomg "Net" (Net salary) Ii sd tien m i ngudi lao ddng thye nhan dupc theo hop ddng, cdn cic khoin bio hiem, thue thu nhip c i nhan theo luat dupc chu su dyng lao ddng nop thay v i tinh vio chi phi.
Hien tai Viet Nam ed khoing 375.000 doanh nghiep (DN) dang boat dpng, phin Idn cic DN thue lao ddng dii han deu thda thuin tra luomg
"Gross" Cich ghi nhan tien luong vi cac khoin trich theo luomg theo dang tien luomg niy da dupc Bp Tai chinh cu the hda trong che dp ke toan theo quyet djnh 15 ngiy 20/3/2006.
Ddi vdi lao ddng thdi vy hoac thue lim viec bin thdi gian
"Part time", cac doanh nghiep thudng thda thuan tri luomg
"Net" de thuan tien cho viec hach toin ehi phi nhin cdng trong DN. Cich hach toin chi phi nhan cdng theo dang tra luang nay cd the dupc minh hpa qua mdt sd trudng hop cy the sau day;
Vi dy 1: DN ky hpp ddng lao ddng vdi 15 lao ddng thdi vu de xiy dyng cdng trinh A, trong dd cd 2 lao ddng lam sat, 2 lao ddng lam mdc vi 11 lao ddng lim thp nl. Dom gia thda thuan Ii lao ddng ca khi, mpc Ii 200.000 d /ngiy, thp ne 150.000d/ngay. Theo bing ehim cdng trong thing 6/2012 vi bing tdng hpp thanh toin luomg trong thing nhu sau:
STT 1 2 3
Loai cong vi^c Co khi
Mdc NI Tdng cdng
So cong 40 35 300 375
Dffn gii 200.000 200.000 150.000
Thanh tien 8.000.000 7.000.000 45.000.000 60.000.000 Trudng hffp 1: DN thue lao
ddng thdi vy (thdi gian lim viec
< 3 thing), hoac lim viec bin thdi gian, DN va ngudi lao ddng thda thuin tri luong "Net", cy the bao gdm 2 trudng hop sau:
1.1 Trudng hop miic luang tri cho ngudi lao ddng thip hom miic phii nop thue thu nhip c i nhan, ddng thdi theo luat lao ddng chu sit dyng lao dpng khdng phai nop cac khoin bio hiem cho ngudi lao ddng.
Viec hach toin tien lucmg can cii vao hap ddng lao dpng d i ky, ddng thdi DN yeu cau ngudi lao ddng nop minh chiing giim trit gia cinh v i bin cam kit sd 23 vl thue thu nhip c i nhan ciia timg lao ddng.
Ke toin ghi sd theo dinh khoin:
NpTK 622: 60.000.000 Cd TK 334: 60.000.000 1.2 Trudng hpp miic lucmg tri cho ngudi lao dpng theo hpp ddng bin thdi gian, d miie phii nop thue thu nhap c i nhan dupc phan inh nhu sau:
Vi dy 2: Cdng ty thudc Thu y thue dng B, giing vien trudng Dai hpc Ndng nghiep tu van ky thuat, lim vipe bin thdi gian vao thdi gian nghi he. Miic luong
"Net" thda thuan la 30.000.000d/thang. Ong B dang ky giim trit gia cinh tai trudng Dai hpc Ndng nghiep.
Trudng hpp nay kl toin cin
5 ^ Tap chi nghien ciifu Tai chinh ke toan
C So 9 (110). 2012 ) TAI CHINH DOANH NGHIEP tinh toan dl chuyin luomg "Net"
thinh luomg "Gross" dl cd can cii ghi sd kl toin. Theo luat thul thu nhap c i nhin, phy lyc Ol/PL- TNCN ban hinh theo thdng tu sd
84/2008/TT-BTC ngiy 30/9/2008 ciia Bd Tii chinh, thu nhap cua ngudi lao ddng nam trong khoing tren 27,25 din 42,25 thi thu nhap trudc thul dupc tinh theo cdng thitc:
Luang gdp = (Net 3,25)/0,75
Luang gdp = (30.000.000 - 3.250.000)/0,75 =35.666.667
De ghi nhin chi phi thue tu vin ky thuat ke toin cd the hach toin theo 2 phuang in sau day:
theo miic luomg ca bin he sd 1.
Cich xic djnh cac khoan bio hiem phii nop cho ngudi lao ddng nhu sau:
- Bio hilm xa hdi (BHXH)
= 1.050.000d*24%=252.000d Bio hilm y tl (BHYT) = 1.050.000* 4,5% =47.250d
Bio hiem thit nghiep (BHTN) = 1.050.000*2% '=
21.000d
Trudng hpp niy each hach toin dupc ghi nhan nhu sau:
- Ghi nhin tien luomg cdng nhan
NpTK622: 4.000.000 Cd TK 334: 4.000.000 Phvffng an 1
l ) N a T K 6 2 7 : 35.666.667 Cd TK 334: 35.666.667 2) Np TK 334: 5.666.667
Cd TK 3335 : 5.666.667
Phuffng an 2 1)NpTK627: 35.666.667
Cd TK 334 : 30.000.000 Cd TK 3335 : 5.666.667
Khi thanh toan luomg cho dng B ke toin ghi theo dinh khoin
N p T K 3 3 4 : 30.000.000 CdTK 112: 30.000.000 Trudng hffp 2: Thue lao ddng dii ban, DN thda thuin tri luomg "Net" cd ddng bio hiem cho ngudi lao ddng. Theo luat lao ddng hien hinh DN su dyng lao ddng phii nop BHXH Ii 24% , BHYT 4,5 % va BHTN 2% tdng tiln luomg ca bin cho ca quan bio hiem.
2.1 Trudng hop miic luomg tri cho ngudi lao ddng chua phii nop thul thu nhap c i nhan.
Vi du 3: DN thue lao ddng dii ban thda thuan tri luomg
"Net" 4.000.000d thing vi ddng bio hiem cho ngudi lao ddng
Ghi nhan cic khoin bio hiem DN nop cho ngudi lao ddng vio chi phi theo djnh khoan sau:
NpTK622: 320.250 CdTK 3383:252.000 Cd TK 3384:47.250 CdTK3389: 21.000 2.2 Trudng hop miic luang tri cho ngudi lao ddng d miic phii nop thul thu nhap c i nhan.
Vi dy 4: DN hpp ddng thue dng C ca nhan cu tni tai Viet Nam lim giim ddc dieu hinh thdi gian 3 nam, DN thda thuan tri luomg "Net" cho Ong C d miic 40.000.000d/thing vi ddng bao hiem cho dng C d miic thda thuan Ii he sd 10 tien luomg ca bin (l.Osb.OOOd), dng C dang ky giim trit gia cinli Ii 2 con nhd (cd minh chiing kem theo).
Trong trudng hop niy ein tinh toin chuyen sang luomg gdp theo phy lyc 01/PL- TNCN dl quy ddi theo cdng thiic:
Thu nhip "Net" chju thue cua dng C = Luomg Net - giim trit gia cinh
Thu nhap "Net" chju thue eiia dng C= 40.000.000 7.200.000= 32.800.000d
Trong dd giim trit gia cinh bao gdm: 4.000.000 cho bin than dng C vi 3.200.000 d cho 2 eon nhd, tdng sd Ii 7.200.000d.
Thu nhap gdp chju thue cua dng C (thu nhap trudc thue).
(32.800.000-3.250.000)/
0,75 = 39.400.000d
Theo cich tinh thue thu nhip c i nhin ciia dng C, DN phii nop dupc xic djnh theo hpp ddng la:
6.600.000d = 39.400.000- 32.800.000d
- Ke toin cd the ghi nhan chi phi tien luomg theo 2 phucmg in nhu sau:
Phuffng an 1 1) Np TK 642 : 46.600.000
Cd TK 334: 46.600.000 2) No TK 334: 6.600.000
Cd TK 3335 : 6.600.000
Phuffng an 2 1) NpTK 642: 46.600.000
Cd TK 334 : 40.000.000 C d T K 3 3 3 5 : 6.600.000
Tap chi nghien ciifu Tai chinh ke toan <53)
TAI CHiNH DOANH NGHIEP ( So 9 (110)-2012 )
Ke toan ghi nhan cic khoin bao hiem tinh theo luang (he sd 10 ciia tien luang co bin) vio chi phi
NpTK642: 3.202.500 CdTK 3383:2.520.000 Cd TK 3384:472.500 CdTK3389: 210.000 Viec tri luomg "Gross" hay luang "Net" khi ky hpp ddng lao ddng khdng gay khd khan cho ngudi lao dpng. Neu DN tri luomg "Net" cho ngudi lao dpng cd hop ddng lao ddng dii ban, miic luomg chua phii nop thue thu nhap c i nhin vi cd ddng bio hiem cho ngudi lao ddng thi viee bach toin se dom giin hom khi tri luomg "Gross", toin bp cie khoin bio hiem dupc ghi nhin 100% vio chi phi. Cic trudng hpp khic ke toan can chuyen tit luomg "Net" sang luang "Gross" de ghi nhan vio
chi phi cho phu hop nhim dim bao quyen lpi ciia ngudi lao dpng v i DN theo che dp ke toan hien hinh.
De dim bio tinh nhat quin trong qui trinh bach toan chi phi nhin cdng trong DN, bd Tii chinh nen ed hudng dan cu the trudng hop tri luomg "Net"
giup ke toin cic DN cd can cii khi hach toin chi phi nhan cdng, ddng thdi Ii can cii phap ly khi giii trinh chi phi vdi ca quan thue.
Tai lifu tham khao:
Nghi dinh 152/2006/ND-CP Quyit dinh sdl5/QD-BTC ngdy 20/3/2006.
Thdng tu sd 130/2008/TT- BTC cita Bd Tdi chinh.
Thdng tu 21/2003/TT- BLDTBXH ban hdnh ngdy 22 thdng 09 ndm 2003 cua Bd Lao
ddng - Thuang binh - Xd hdi ve viic huang ddn Nghi dinh 44/2003/ND-CP ve hpp ddng lao ddng.
Thdng tu sd 84/2008/TT-BTC ngdy 30/9/2008 cua Bd Tdi chinh.
Thdng tusd 62/2009/TT-BTC ngdy 27/3/2009 ciia Bd Tdi chinh.
r r ^ f
Mot so y kien ban ve hoat dong chuyen gia cua ...
djnh tri gia GATT. Van bin niy dupc ip dyng de xii ly ddi vdi c i trudng hpp chuyen gii v i gian lan gia.
Hai Ii, trao quyen cho ca quan thui, ca quan hdi quan thuc hien chi tdi dn dinh thue, xic ly truy thu thui, xie phat thui ddi vai cdc truang h(rp chuyen gid bi phdt hien.
Sd thue bj truy thu duac xic djnh dya vio miic gia chenh lech v i thue suit, sd thue xu phat se thyc hien theo khung quy dinh cua phip luat xit ly hinh chinh ve thue vi hii quan.
Ba la, ddi vai cdc giao dich qua bien giai cdn dua vdo cdc Hi4p dinh song phucmg hoac da phuang ve giao luu thuang mgi
hdng hod, dich vu, cdc Hiep dinh ve trdnh ddnh thui hai Idn vd tuang hd phdng chdng trdn lau thui.
Khi dd, sy phan cdng, phdi hop nhiem vu giiia cic ca quan quin ly nhi nudc theo chitc nang phii that cu the.
Bon la, phdi hprp chat che giira cdng tdc tuyin truyin gido due y thiec chap hdnh phdp lugt thui vai vi?c ndng
(Tiep theo trang 44) cao trinh dp chuyin mdn, nghiip vu cua cdn bd ngdnh thue, bd sung, ndng cdp co sd da lieu thdng tin thi truang.
Ben canh viec day manh tuyen truyen giio due, thuyet phyc cin thudng xuyen thyc hien cdng tic bdi dudng, dio tao nang cao trinh dp nghiep vu chuyen mdn, ky nang, iigoai ngii cho cdng chiic thul. v l phuang tipn, cin tiep tyc xiy dyng va ning cip he thdng thdng tin dii lieu, CO sd ha ting thdng tin phyc vy quin ly de trp giiip cho con ngudi va cdng viec.