TAP GHl CONG THOONt
KE TOAN Uu DAI THUE
VA H 5 TR0 VAY VON
THEO CHUAN M U C IAS 20
• D 6 THI THANH TAM
TOM TAT:
IAS 20 la chuan mtrc ke toan qudc te s6' 20 - Ke toan cdc khoan tro cap cua Chinh phii.
Phan trd cap nay bao gom nhilu khoan muc nhung trong bai viet nay tap trung de cap den linh VLtc ihi dai thu^ va vay von. Bai viet dita ra thong tin ve thUc trang k6' toan khoan muc mi dai thue va vay von. Tren co sd 66 dita ra kien nghi trong phifOng phap hach toan lit di/a khoan nay vao TK 711 (Thu nhap khac).
Tiir khoa: Ke toan Uu dai thue, ho trO vay v6'n, chuS'n mifc IAS 20.
l.Thrictrangk©'toanrfudaithue'va hd trd vay v6'n tgi Viet Nam
Hien nay, d Viet Nam cac khoan trO cap hoat dong chii ye'u la trd cap lien quan de'n Uu dai thue va ho trd cho vay von vdi lai suSt thap.
- Ke toan Uu dai thue thu nhap doanh nghiep (TNDN). tien thue da't.
1.1. Ketodn mih gidm Ihue TNDN Hien nay, mgt so doanh nghiep tai Viet Nam thuoc dien duoc hudng Uu dai thue TNDN do doanh nghiep co dit an dau tir dap ilng dieu kien UU dai ^e dia ban (bao gom ca khu cong nghiep.
khu kinh te. khu cong nghe cao); thu nhap cua doanh nghiep tif ihitc hien dil an dau tu mdi thuijc d c hnh vilc: nghien ciiu khoa hpc va phat trien
;6n- OEhe; ling dung cong nghe cao thuoc danh - J J cong nghe cao dUdc iJu ti6n dau tit phat men d>co qmVinh cua Luat Cong nghe cao.
Hien nay. qua khio sat, rapt so' doanh nghiep
Viet Nam hach toan phan thue TNDN dildc itu dai vao tai khoan 3334 md chi tiet - Thue'TNDN hudng Uu dai, sau do ke't chuyen vao TK 421 - Ldi nhuan chifa phan pho'i:
+ Gia sii- thue TNDN dildc giam 30%, khi tinh thue phai ndp, ke toan ghi:
Na TK 821: 100% thue' TNDN tinh tren loi nhuan chiu thue
CdTK 33341 70% thue TNDN phiii nop Cd TK 33342: 30% thue' TNDN du-Oc hKdng du dai
+ Cuoi nam tai chinh, ke toan ke't chuyin so thue TNDN diroc hiTdng iru dai sang TK 421"
Nd TK 33342 / Co TK 421: 30% thue TNDN duoc hitdng ifu dai.
1.2. Vu dai thue TNDN Iren tiing dia hdn Ve viec xac djnh uu dai thue' TNDN can cii Thong tu so 130/2008/TT-BTC va Thong tU s6' 123/2012/TT-BTC quy dinh ve thue TNDN
2 X S 6 3-"Hong 3/2019
KE TOAN-KIEM TOAN
doanh nghiep thanh ISp mdi tit diT an diu tiT tai dia ban ifu dai dau Hi (dia ban thanh lap doanh nghiep) nhiftig co phat sinh hoat dpng kinh doanh va thu nhip tai cac dia ban cd dilu kien kinh te' - xa hdi khde nhau (dja ban thanh lap doanh nghiep va ngoai dia ban thanh lap doanh nghiep) phai hach toan rieng thu nhap tif hoat dong kinh doanh tren tiing dia ban diidc hu'dng Uu dai TNDN (bao gom mrfc thue sua't lAi dai va thdi
"ian mi6n, giam thue') va dia ban khong difcfc hiffing ifu dai thu6'.
Viec xac dinh ifu dai thue TNDN (ne'u co) do'i vdi thu nhap ttf hoat dpng kinh doanh ngoai dia ban thanh lap doanh nghiep difpc xac dinh theo tilfng dia ban, can ctf theo thdi gian va mtfc tfu dai ihue TNDN cua doanh nghiep tai dia ban thanh l|ip doanh nghiep ma doanh nghiep dang dtfdc lii(3ng tfu dai thue TNDN.
Neu trong ky tinh thue', doanh nghiep khong hach toan rieng thu nhap tCf hoat dong san xua't kinh doanh difdc hifcing Uu dai thue va thu nhap ttf hoat dong san xuat kinh doanh khong difpc htfdng ifti dai thue, phan thu nhap cua hoat dong san xua't kinh doanh tfu dai thu6' xac dinh bSng tong thu nhSp tinh thii6' (khong bao gom thu nhap khac) nhan vdi ty le phan tram doanh thu hoac chi phi difcfc trtf cua hoat dpng san xuat kinh doanh ifu dai thue, so vdi tdng doanh thu hoac tdng chi phi dtfpc trif ciia doanh nghiep trong ky tinh [hue.
1.3. Ke'todn mien gidm tien thai dd't Hi6n nay, theo qui dinh cua Quye't dinh so' 42/2012 ciia Thu tu'dng Chinh phil: Ddn vi stf dung lao dpng cd stf dung ttf 30% de'n dtfdi 50%
lao dong la ngifdi dan tpc thieu s6' so vdi tdng so lao dong cd mat lam viec tai ddn vi (theo so lao d3ng CO mat vao thdi diem ngay 30/06 nam trifdc nam lap dtf toan) dtfdc giam 50% tien thue i3at trong nam doi vdi dien tich dS't ciia ddn vi Ihuoc dien phai thue dat theo quy dinh ciia phap '"at ve dat dai. Don vi stf dung lao dpng co stf dung tCf 50% lao ddng la ngtfdi dan toe thieu sd' trcf len so vdi tdng so' lao dpng cd mat lam viec lai dcfn vi (theo so' lao dong cd vao thdi diem ngay 30/06 nam trtfdc nam \&p dtf toan) dtfdc mien 100% tien thue da't trong nam dd'i vdi dien tich dat ciia ddn vi thupc dien phai thue dat theo
quy dinh ciaa phap luat v l da't dai.
Ngoai ra, hien nay mgt so' doanh nghiep dtfdc miln giam tien thue da't do stf dung da't vao muc dich san xu^'t kinh doanh thuoc ITnh vifc tfu dai dau ttf hoac dja ban ifu dai dau t\i theo qui dinh cua phap luat ve dau ttf.
- Ke' toan cac khoan vay dirpc ngan sdch Nha ntfdc hd trd lai sua't
Hien nay, d Viet Nam, cdc khoan vay difdc ngan sach nha nifdc ho trd lai sua't la cac khoan vay dap tfng day dii cac dilu kien sau:
a) Cac khoan vay diing dd'i ttfdng va khach hang stf dung von vay dung muc dich theo quy dinh ciia phap luat.
b)-Cac khoan vay trong han tai thdi diem ho trd lai suat. Tru'dng hdp cac khoan vay (gdm ca gd'c va Iai) bi qua han tra np hoac dupe gia han nd thi khdng difOc hd trp lai suat dd'i vdi khoang thdi gian khoan vay hi qua han tra np hoac difpc gia han no. Trtfdng hdp khach hang da thanh toan np qud han va tra nP diing han ttf ky tra np tie'p theo thi khach hang tie'p tuc du'dc bu'dng ho trd Iai sua't theo quy dinh tai Nghi dinh so' 75/2015/ND^CP.
c) Cac khoan vay da ky hdp ddng va da difpc vay vd'n tai Ngan hang Ndng nghiep va Phat trien nong thdn Viet Nam ttf ngay 02/11/2015 den trtfdc ngay 31/12/2020.
Sd' tien lai thtfc te hd trp cho mdt khoan vay dtfdc tinh theo phtfdng phap tdng cac tich sd'gitfa mtfc lai suS't hd trd vdi dtf nd cho vay ttfdng tfng vdi so' ngay dtf np thifc te. Hien nay, cac doanh nghiep d Viet Nam khi cd cac khoan vay dtfdc Nha ntfdc hd trd lai sua't se hach toan nhtf sau:
Gia stf, doanh nghiep dupe ngan hang cho vay I ty phai tra lai suat 6,4% va dtfdc Nha ntfdc hd trd 4,5% lai sua't. So' tien tfu dai lai suat hang thdng ngan hang lif bao cd trong tai khoan eua doanh nghiep.
Trtfdng hdp 1: Ne'u ngan hang chi thu diing theo so' tien lai vay da trtf hd trd lai sua't (Ngan hang Ndng nghiep va Phat trien ndng thdn thtfdng xtf ly theo trtfdng hdp nay):
Ke toan hach todn:
NdTK 6 3 5 / C d T K 112:
(6.4% - 4,5%) X Uy = 19 trieu.
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KE TOAN-KIEM TOAN
TAI L I E U T H A M K H A O :
;. Nghi d,nh,o89/2005/ND-CP hudng din chi net thi hdnh mot sS diiu cua Phdp lenh Chong tra cap hdng hda nhdp khau vdo Viit Nam.
2 Nghi dinh sd04/2006/ND-CP vS viec thdnh lap va quy dinh chffc ndng, nhiem vu, quyin han, cOcdu id clitic da Hdi dong xff ly vu viic chd'ng bdn phd gid, chd'ng tra cdp vd tu vi.
3. Nghi dmh sd06/2006/ND-CP vi viec quy dinh chffc ndng, nhiem vu, quyin hgn vd ca ca'u tS chffc cda Cue Quan ly cgnh tranh.
Ngay nh^n bai: 25/2/2019
Ngay phan bi$n danh gia va s^a chffa: 7/3/2019 Ngay cha'p nhan dang bai: 17/3/2019
Thong lin tdc gid:
ThS. DO THI THANH TAM
Khoa Ke'toan - Trrfdng Dgi hoc Kinh te'- Ky thuat Cdng nghidp
ACCOUNTING FOR TAX INCENTIVES AND LOAN SUPPORTS ACCORDING TO THE IAS 20
• Master. DO THI THANH TAM Faculty of Accounting,
University of Economics - Technology for Industries
ABSTRACT:
The international accounting standard No.20 (IAS 20) outlines how to account for government grants and disclosure of government assistance, Although there are many types of government grants, this article focuses on tax incentives and loan supports. The article presents current status of accounting for tax incentives and loan supports, thereby proposing that accounting tax incentives and loan supports into Account No.711 (other income).
Keywords: Accounting for tax incentives, loan support, IAS 20.
So 3-Thdng 3/2019 293
