Nghien cuu trao doi
Sif khae biet ve viec ghi nhan doanh thu va chi phi giita chuan mi/c (CM), che do ke loan (CDKT) va chinh sach thue la mot trong nhifng nguyen nhan dan den hang loat cac sai pham trong cac doanh nghiep (DN) hien nay. Ketoan da khong hieu ro ban chat, mtjc dich va each van dung nhCtng quy dinh khae biet do trong qua trinh hach toan ke toan va quyet toan thue thu nhap doanh nghiep (TNDN). Khi lam ke toan theo chinh sach thue dan den viec vipham CM va CDKT, lam cho bao cao tai chinh (BCTC) thieu trung thi/c va ngirac lai khi lam quyet toan thue lai thi/c hien theo CDKT dan den bi sai ve chinh sich thue gay thiet hai cho doanh nghiep do bi xHr phat. Ve ban chat, CM, CDKT hirdng dan DN thu thap, xirly va cung cap cac thong tin ve tinh hinh tai chinh va qua trinh hoat dong san xuat kinh doanh (SXKD) cua DN cho cac doi tugng sir dijng phijc vij cho viec ra quyet dinh.
Thiic te, ca hai mtic dich khae nhau vdi hai quy dmh mo ta tinh hinh tai chinh va qua trinh SXKD cua DN tren cac bao cao ke toan va tinh thue va quan ly viec thi/c hien nghia VIJ Thue vdi Nha nudc. Viec thac hien va xir ly khoan chenh lech giita CM, CDKT vdi ehinh sach thue la can thiet.
sich thul dugc phan inh tren td khai quyei toin thue TNDN (biiu so: 03/TNDN). Trong dd, phin doanh thu dugc miln theo quy dinh cua chinh sach thue' dugc k l toan bdc tach vi dilu chinh tai chi tieu [B8]- Lgi nhuin tit boat dpng khdng chiu thue' TNDN (bao gom cic khoin thu nhip dugc miln thul quy dinh tai dilu 8 Thdng tu sd 123/2012AT-BTC.
Thd hai: Dd'i vdi viec ghi nhdn doanh thu cung cdp dich vu dd dang cudi ky chua hodn thdnh (bdng 2, trang 25)
Nhu vay, se phit sinh rapt khoan chenh lech doanh thu theo CDKT va chfnh sich thul DN phai
Lam rii hach toan l(e loan va chinh sach thue
•
trong quyet todn thue thu nhap doanh nghiep
Thie nhdt: Ghi nhdn doanh thu (bdng 1, trang 25)
Nhu vay, doanh thu theo VAS 14 rdng ban doanh thu theo chfnh sach thul, doanh thu theo chfnh sich thul Ii doanh thu theo k l toin trQ cic khoin thu nhip dugc miln thul nhu: Co titc va Igi nhuin dugc chia tu mua co phan, lien doanh, lien kit, thu nhip ttt vifc thuc hien cic dich vu (DV) ky thuat fryc tie'p phyc vu cho ndng nghiep nhu: DV tudi tieu, ciy bQa, nao vet kenh rauang ndi ddng, phdng trQ siu bfnh..., thu tQ vifc thyc hifn cic hgp dong nghien cthi khoa hgc vi phit triln cdng nghf du difu kifn railn thue, thu nhip tQ bin sin phira lira ra tu cdng nghf mdi lin dau tien ip dung tai Vift Nam, thu nhip tQ
a Ths. Tran Thj Huong' cic boat ddng SXKD cd ngudi lao ddng la khuylt tat, sau cai nghifn, nhilm HIV trong nam chilm ttr 30% trd ien,.... Ne'u DN dua toan bp cic khoan thu nhap theo chuan myc k l toan dl tfnh thu nhip chiu thue se vi pham chinh sich thul, gay thif t hai cho DN do cbi tai xir phat vl thue rat nang. Nlu chi ghi nhan doanh thu tren so ke toan theo chfnh sich thul se lam cho BCTC ciia DN thilu frung thyc.
Dl giai quylt vin dl nay, DN cin hach toin va ghi nhan doanh thu tren so k l toin vi BCTC theo CM vi CDKT hudng din, nhim muc dfch cung cip thdng tin trung thyc vl tdng doanh thu cua DN tQ dd xic dinh dugc Igi nhuin thyc cua DN tren bio cio ke toin, phan doanh thu theo quy dinh ciia chi'nh
thyc hifn. Hudng giai quyet nhu sau: Ne'u cud'i nam tii chfnh DV chua hoin thinh, DN cung chua xuit hda dan, theo VAS; DN cd thf ghi nhan doanh thu theo mdt trong ba phuang phip tren dl dira bao nguyen tic phu hgp giQa doanh thu va chi phf ciia VAS 01, ddng thdi dira bao vifc cung cip thdng tin trung thyc vf kit qua boat dgng kinh doanh ciia DN tai thdi dilra lap bio cio. Theo chfnh sich thue; trudng hgp niy, DN chua phai ghi nhin doanh thu va ndp thue thu nhap cho phin DV niy nen DN difu chinh giam khoin thu nhap udc tfnh niy trdn chi tieu [BU] - Cic khoan dilu chinh giara Igi nhuan trudc thul
* Dai hoc Lao dong - Xa hoi
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Nghien cuu trao doi
Bang1
Chuan mifc ke toan so 14 (VAS 14) Doanh thu la tdng gia tri cic Igi ich kinh t l DN thu dugc hoac se thu dugc ttong kji k l toan phat sinh ttr cac hoat ddng SXKD thdng thycmg cila DN, gop phan tern tang vdn chu sd hOu
Thong tUso: 123/2012/n-BTC ngay 27/07/2012
Doanh thu de tinh thu nhap chiu thue la toan bd ti§n bin hang hoa, tiln gia cdng, tien cung cap DV bao gom ca khoan trp gia, phu thu, phu trpi ma DN dugc hirdng khong phan biet da thu dugc tiln hay chua thu dugc tien (khdng bao gom cic khoan thu nhap dirge mifn thul quy dinh tai dilu 8 TT 123/n-BTC
Bang 2
Che do ketoan (VAS 14) vao thdi diem culi nam khi DV chita hoin thinh. Theo VAS 14 cho phep ghi nhan doanh thu de dam bao nguyin tie phu hpp theo 1 trong 3 phuong phap sau:
- Din thdi diem lap BCTC k l toan irdc tfnh cdng vifc hoan thanh (chi phi phat sinh) v i dugc ghi nhan doanh thu udc tfnh theo tirng phan cdng vifc hoin thinh udc tfnh do.
- Trudng hgp khdng xic dinh dugc phan cSng vifc hoin thinh k l toan co the ghi nhan doanh thu theo t j If phan tram cdng viec da hoin thanh/toan bf cdng vifc phai thuc hifn.
- Hoac ghi nhan doanh thu theo t j if giCfa chi phi da phat sinh/tdng chi phf trdc tfnh.
Chinh sach thue TNDN Theo TT so 123/2012m"-BTC ngay 27/07/2012 ciia Bf Tai chfnh: Doanh thu cung cap dich vu (CCDV) chi dugc ghi nhan khi DN hoan thanh vifc CCDV hoac xuat hoa don tai chfnh tnrdc. Nhu vay, nlu culi ky k l toan DV chua hoan thanh va DN cung chua xuat hoa don thi chua dugc ghi nhan doanh thu. TRtcmg hgp DV chua hoin thinh m i DN da xuat hoa don theo yiu cau ciia khich hing thi ghi nhan doanh thu theo so tien ghi tren hda don. Doanh thu ghi tr6n hda don khing nhat thiet phai dugc xac dinh theo mit trong 3 phuong phap VAS 14 da hucmg din.
khic tren td khai quylt toan thul TNDN raiu sd' 03/TNDN dl tinh dung sd' thul phai nop theo quy dinh. Neu cudi nam DV chua hoan thinh nhung khich hing dng trudc radt khoan tiln vi DN da xuit hda dan tuomg ung vdi sd' tiln da nhin thi theo chinh sich thul; DN ghi nhan doanh thu dl tinh thue TNDN theo gii bin ghi fren hda dan, ne'u doanh thu ghi fren hda dan bing doanh thu udc tfnh theo VAS 14, khdng phit sinh chenh Ifch, DN khdng phai dilu chinh.
Ne'u phit sinh chenh Ifch tang hoac giara se dugc difu chinh fren td khai quylt toin thul TNDN miu sd 03/TNDN.
Thii: ba: Ddi vdi cdc khodn thu nhgp khde
Theo CDKT, Thu nhip khic khdng phai la thu nhip tQ hoat ddng SXKD chinh va boat dgng tii chfnh (dugc phan inh fren TK
711). Theo thdng tu so:
123/2012/TT-BTC ngiy 27/07/2012: La cic khoan thu nhip chiu thue trong ky tfnh thul mi khoan thu nhip nay khdng thupe cic nganh, linh vyc kinh doanh ghi trong dang ky kinh doanh ciia DN, bao gom cac khoan thu nhip dugc quy dinh tai Dilu 7 Thdng tu 123/2012m"-BTC.
Nhu viy, thu nhip khic theo CDKT hep ban thu nhip khic theo chfnh sich thue, DN can nhin biet dugc dilu nay dl van dung frong cdng tic lip BCTC va quylt toin thue. Tren bao cio kit qua kinh doanh, cin tich biet ro hai khoan thu nhip boat ddng tii chfnh va boat dpng khic giiip ngudi sit dung bao cio dinh gii dugc hifu qua kinh doanh tren tQng mat boat dgng ciia DN, tren phuang difn chfnh sach thul; ca quan thul chi quan tira din hai nhdm thu nhap
dd la tu boat ddng SXKD chfnh va thu nhap tu ngoai boat dpng SXKD chfnh (boat dgng khic) de quan ly vifc tfnh vi ndp thue cua DN. Chang ban, ddi vdi cic DN dugc hudng uu dii vl thul TNDN thi chi dugc railn phin thu nhap tQ boat ddng chinh ghi trong giiy phep kinh doanh cdn cic khoan thu nhip khic khdng cd trong dang ky kinh doanh thi vin phai ke khai va nop thul binh thudng, vi du nhu: thu nhap tQ qui biiu, qua tang, thu nhap tQ Iii cho vay.... (trQ thu nhip tQ co tdc va lgi nhuan dugc chia frong lien doanh).
Thd tu: Viec ghi nhdn doanh thu, chi phi ddi vdi sdn phdm hdng hoa tieu ddng npi bp
Ddi vdi sin phira tieu dung ndi bg dl tiep tuc qui trinh sin xuit thi theo chfnh sich thul va theo CDKT diu dugc ghi nhan doanh thu va chi phi theo gii tri xuit kho, khdng phit sinh chenh Ifch. Tuy nhien, dd'i vdi san phim tieu dung ndi bd khdng phai de tilp tuc qui trinh sin xuit thi theo Thdng tu 123/2012/TT-BTC, doanh thu vi chi phf dugc ghi nhin theo gia ban tren thi trudng cdn theo Thdng tu 244/TT/BTC ngay 31/12/2009, doanh thu vi chi phf dugc ghi nhin theo gia vd'n, nhu vay di phit sinh chenh Ifch giQa thue va k l toin.
Vay, DN ghi nhin theo gii vdn bay gii bin?
Trong trudng hgp niy, DN vin ghi nhan doanh thu tren s6 ke toin vi BCTC theo Thdng tu 244/rT/BTC, khi quylt toin thul DN dilu chinh phin chenh Ifch tang doanh thu chiu thul tren chi tieu [B2] raiu sd' 03/TNDN.
Thiir ndm: Ve viec ghi nhdn chi phi
Theo CDKT: Chi phi kitoin la cic khoan chi phf phit sinh hoac se phit sinh trong cic boat ddng ciia DN.
Theo chfnh sich thul: Chi phi
•'Jg/i f/ii •Jxe todn ?•' •'Jxi.em todn, io't/idnn 9/20/2
Nghien cuu trao doi
dugc trQ la c i c khoin chi phf dugc chip nhan d l xac dinh thu nhap chiu thue'TNDN theo quy dinh cua phip luat thue TNDN (Dilu 6 Thdng tu sd': 123/2012/TT-BTC ngay 27/07/2012).
Nhu vay, chi phf ke toin la toan bd chi phf thyc sy da phit sinh hoac se phit sinh frong DN khdng k l khoan chi phi dd cd hda dan chiing tQ hgp ly, hgp If, hgp phip hay khdng. Chi phi t h u l chi bao gdm c i c chi phi dugc chip nhan d l tinh thu nhip chiu thul. Cu thi, la cac khoan chi phi phuc vu cho boat ddng SXKD cua DN, cd hda dan chiing tQ dung quy dinh va khdng thudc cac khoan muc chi phf khdng dugc trQ dugc quy dinh tai Difu 6 TT 123/2dl2/TT-BTC ngay 27/07/2012.
R i t nhilu DN hifn nay chi hach toin cic khoan chi phi dugc trQ theo quy dinh ciia chi'nh sach thul d l lip BCTC, cdn tit ca chi phi k i t o i n dugc hach toin fren hf thdng s6 k i t o i n ndi bd ma khdng sii dung c i c chi tieu dilu chinh tren td khai quyet t o i n t h u l TNDN, lgi nhuin k l toin thu&ng frQng khdp vdi Igi nhuin tinh thue, dilu nay xuit phit tQ ca nguyen nhin chu quan v i khich quan, trong dd cd khdng it DN khdng cd' y lam sai nhung do lo sg vifc bach toin c i c khoan chi phi khdng dii difu kifn la chi phf dugc trQ theo quy dinh tren sd ke toan se bi xii phat va k l toin frong DN ngai hoac khdng hilu each bdc tich phin chenh Ifch giiia quy dinh cua CDKT vdi chinh sach thue, nen d l dam bao an toan da lua cich sit dung hai hf thd'ng s6 ke toin nhu tren, thudng dugc ggi la: "ke toan ndi bd" va " k i t o i n t h u l " va BCTC cung c i p cho c i c ddi tugng ben ngoai thudng theo " k l toin thue""
d l dam b i o tinh thd'ng nhit. Cich xu ly nhu fren lam cho thdng tin trSn BCTC cung c i p cho cac dd'i
tugng su dung ben ngoii DN kem trung thyc, khdng raang lai y nghia thilt thyc ciia BCTC, anh hudng d i n nilra tin ciia ngudi sit dung thdng tin k l toin.
Hudng giai quyet cho DN ttong trudng hgp nay nhu sau: Tat ca c i c chi phf phit sinh hoac se phit sinh tai DN cin phin i n h trung thyc tren s6 sich ke toin theo dung quy dinh ciia CM v i CDKT hudng din.
Cudi ky, trudc khi lip BCTC, k l toin lip mot bang bdc tich cic khoan chenh Ifch giua quy dinh cua chfnh sich t h u l va CDKT va dilu chinh c i c chi tieu niy tren td khai quyei toin thulTNDN raiu sd 03/TNDN d l xic dinh chinh xic so' thulTNDN phai ndp.
Cic quy dinh cua chfnh sich thue ydu ciu DN vin dung d l tfnh va nop dii sd' t h u l theo quy dinh, khdng bit budc DN phai hach toin, ghi chep so k l toan. Vifc hach toin va ghi chep fren s6 k l toin v i lap BCTC phai thuc hifn theo CM v i CDKT DN chi cd mdt hf thd'ng s6 ke toin va BCTC. Vifc ke khai v i quyet toin t h u l dugc lay sd' lifu tren so k l toan cd difu chinh tang, giam theo chfnh sach t h u l tren td khai quylt toin thue m i u so 03/TNDN d l dam bao tinh dung so' thue phai ndp. Cich lam nay dam bao dugc tinh trung thuc cua BCTC, khdng phai ling phi cdng sue va phf ton d l hach toin dam bao thyc hien dung quy dinh ciia chinh sich thuLD
Tdi lieu tham khdo
- He thdng CMKT.
CDKT ban hdnh theo QD 15/2006/QD-BTC ngdy 20/03/2006.
Thdng tu 244/2009rn-ErC ngdy 31/12/2009.
Thdng tu 123/2012/TT-BrC ngdy 27/07/2012.
(Tie'p theo trang 20)
Gidm dp phdc tgp trong ca cdu cua DN ; Tdng khd ndng sif dung tdi nguyen tiidi todn; Truy cap dii lieu vd thdng tin nhanh han vd hieu qud Itan; Chudn hoa vd tU ddng hoa quy trinh tdm viec;
Dupc cap nhdt vdi cdc ndng cdp mdi nhdt.
Khi lua chpn mpt phin mem hay mpt dich vu nio dd, cic DN luon cd nhiing tieu chf xem xet.
Ddi vdi mpt HTTTKT su dung rao hinh difn toin dira raiy, bii vilt niy xin dua ra mpt so' tieu chi m i c i c DN nen xem xet khi lya chpn nha cung cip thfch hgp: Gid cd;
De sd dung; Tdy bie'n; Tinh tich hap dif lieu; Hieu qud; Van de ky thuat; Cdc vdn de bdo mat.
Tren t b i gidi hifn nay, dien toan dim may dang dugc phat triln va cung cip bdi rit nhilu nha cung cip.
O Vift Nam dien toin d i m m i y dang la mot xu hudng mdi dang tren da phit triln. Hilu v i lya chgn dung nha cung cap HTTTKT dya fren md hinh difn toin d i m miy se mang lai nhirng thanh cdng to Idn cho c i c DNNVV. D
Tdi lieu tham khdo
1. Nghi dinh 56/2009/ND-CP ve trg giiip phdt trien DNNW.
2. Nguyen Mgnh Todn vd Huynh Thj Hdng Hanh (2011). He thdng thdng tin ketodn; NXB Tdi chinh.
3. Al-Qirim, N.A.Y. (2003). The strategic outsourcing decision of IT and ecommerce: The case of small business- es in New Zealand. Journal of Information Technology Cases and Applications, Vol 5(3). 32-56.
4. Bradley. S. (2008). Software as a service - is it really anything new? The Practising CPA. Vol 32 (8). 1-3.
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