^ I J S KE TOAN, KIEM TOAN VN VA CAC CHUAN MUC Qudc TE
LIEN K E T Kfl^TOAN V A THUE d V I E T N A M
TS. NGUYEN CONG PHaONG*
Bdi viet bdn ve sii lien ket gida ke todn vd thue d niidc ta. Nhdn dien miiCc do lien ket gida ke todn vd thue co y nghia thiet thUc khong chi trong qudn ly dieu hdnh VI mo md con trong thtCc hdnh ke todn vd thue d cdc doanh nghiep. Ket qud phdn tich cho thay co sii gdn kit chat che gida ke todn vd thue. Ket qud nghien cdu ndy giup cho cdc doi tiictng co lien quan van dung tot cong cu ke todn - thue trong dieu hdnh vd tdc nghiep.
1. Mvc ti§u ciia thu^va klTtoan
He thd'ng thue la mpt phan cua he thd'ng phan phdi thu nhap qud'c dan. Muc tieu Uu tien eua thue la nham tao nguon thu cho mpt qud'c gia. Ngoai ra, Nha nUdc sd dung he thd'ng thue' de kiem sodt toan bp nen kinh te', dat dupe cac muc tieu xa hdi, va trong mpt sd trUdng htfp, khich le hay han che' mpt so hoat dpng kinh doanh trong nen kinh te.
Can bang cdc muc tieu nay la md'i quan tam cua bat ky he thdng thue' nao, dieu nay ddi hdi he thd'ng thue phai dat dUtfc mdt sd tieu chuan. Mdt he tho'ng thue phai cdng bdng, hieu qua, lau dai, ddng tin cay, thuan lpi va kinh te' (James &
Nobes, 1978). O mdi thdi diem khac nhau, nhdng muc tieu nay cd the dd'i nghich nhau trong viec xay dung che dp thue, nhung trong mpt chdng muc nao dd, chinh phd cd the nhan tha'y dUtfc nhdng xung dot nhu vay khi xay dUng luat thue.
He thdng ke todn, thdng qua cdc chuan mue va che' dp ke' todn, n h i m muc dich thiet lap bao eao tai chinh, cung cap thdng tin gidp ngudi sd dung trong viec ra quye't dinh. Mpt each tdng quan, mue tieu cua ke toan la cung ca'p thdng tin hdu ich cho cac nhdm ngudi sd dung khde nhau nhu Nha nudc, nhd dau tU, nha cho vay, chu ntf, cd ddng... De dat
dupc mue tieu nay, mdt sd nguyen tac ke todn ctf ban dupe ap dung, nhU: nguyen tac ctf sd don tich, boat ddng lien tuc, gia gd'c, phu hpp, nhat quan, t h a n trpng. Chdng ta bie't r i n g , muc tieu cua ke toan cd the' thay ddi va su thay ddi nay chiu anh hudng cda cac ye'u td' mdi trudng kinh te-xa hpi cua ke toan (Mueller, 1967; Choi & Mueller, 1992).
Ke' toan trong he thdng kinh te ke hoach hda chu yeu n h a m cung cap thdng tin cho cdng tdc ke hoach hda va kie'm soat vi md nen kinh te (Nguyen, 2008, p.101), trong khi ke todn cua nen kinh te thi trUdng nham eung cap thdng tin hdu ich cho Nha nudc va eae nhdm ngudi sd dung khac nham ddnh gia hieu qua va tinh trang tai chinh cua doanh nghiep (Nguyen, 2008, p. 162).
Nhu da de cap, ke' toan cd the nhdm de'n nhieu muc tieu khac nhau (eho nhdm ngudi sd dung khac nhau) trong nhdng bd'i canh kinh te'-xa hdi khac nhau. Cd the nhdn dien 6 muc tieu chu yeu sau:
- Cung ca'p bang chdng ve giao dich kinh te tai chinh phat sinh;
- Cho phep kie'm sodt (phan chia tai san, lpi nhuan, can cd tinh thue' thu nhap, giam sat va che tai boat dpng cda doanh nghiep);
- Giup eho viec dUa ra quye't dinh (vi md);
22
Phat trier; kinh te - T h a n g Chin n a m 2010 * TrUdng Dai hoc Kinh te Da NingdMl
- Danh gia tinh t r a n g kinh te', tai chinh cda doanh nghiep;
- Cung cap sd lieu eho thdng ke va ke' toan qud'c gia (vi md);
- Tao niem tin va hd trp cho viec danh gia xa hpi.
Nhu vay, tdn tai nhdng muc tieu khac nhau gida ke toan va thue'. Luu y rang, mue tieu Uu tien cua ke todn tai chinh la cung cap thdng tin hdu ich cho viec ra quye't dinh cda Nha nUde, nha diu tu, nha cho vay, ehu np... va trach nhiem ehinh eua nha ke toan va kiem toan la lam sao thdng tin ke toan khdng hi lech lac lam anh hudng de'n cdc nhdm lpi ich nay. NgUtfc lai, muc tieu Uu tien hang diu cua he thd'ng thue la tao nguon thu mpt each cdng bang cho ngan sach nha nUde, va trach nhiem chu yeu cua n h a hoach dinh chinh sdch thue la bao ve lpi ich cua ctf quan thue. Ton tai nhdng mue tieu khac nhau nhu vay nen trong nhieu nudc nhU Anh, Canada, Uc, cac de xua't ve thie't lap can bdng gida ke' toan va thue thudng khdng dupc chap thuan.
Mpt khi cd sU khac biet ve mue tieu, nhdng nha ldm luat va nhdng nha hoaeh dinh chinh sich xay dung nhdng khai niem, nguyen tac phan anh muc tieu, tieu chuan cda he thd'ng thue, nhdng nguyen tac thue khde biet vdi nhdng nguyen t i e ke' toan.
Su khac biet nay cd the' phan t h a n h hai nhdm:
chenh lech vinh v i i n va t a m thdi. Chenh lech vinh viin sinh ra do mpt so khoan thu nhap v i chi phi tham gia vao viec xdc dinh lpi nhuan ke' todn nhung khdng dUtfc dUa vao tinh toan thu nhap chiu thue theo quy dinh eua thue'. Chenh lech tam thdi sinh ra do mpt so' khoan thu nhap va chi phi dUpc dUa vao tinh toan lpi nhuan ke toan trong mdt ky nhUng lai dUpc sd dung de tinh toan thu nhap chiu thue trong mdt ky khac.
2. Ctf SOT ly thuyet cua stf lien ket giifa ke toan va thur
2.1 Doc lap hay phu thuoc giUa ke todn vd thue
Ve md'i lien he gida ke' toan va thue, tdn tai hai he thd'ng tren the' gidi: Ddc lap gida ke toan va thue', phu thude lan nhau gida ke todn va thue'.
Trong mdt he thd'ng ddc lap, thue khdng anh hUtfng de'n do lUdng lpi nhuan ke' todn, hay ndi each khac, lpi nhuan ke toan dupe xac dinh h i u nhu khdng chiu sU ehi phdi eua eae quy t i e thue.
Thue tdn tai dpc lap vdi ke todn, nguyen t i e thue
dupe van dung chi de xae dinh thu nhap chiu thue.
Doanh nghiep lUa chpn nhdng chinh sach ke todn khac nhau cho muc tieu ke toan va muc tieu thue.
Tuy nhien, tinh ddc lap nay ehi tUtfng ddi, nghia la khdng cd sU ddc lap hoan toan gida ke' todn va thue: Nhdng nguyen t i c ke' toan cd the ed anh hudng de'n nguyen tac thue' vd nhdng nguyen tac thue' cd the dupc van dung mdt each tU nguyen nham thiet lap bao cao tai chinh, nha't la trong cdc doanh nghiep vda va nhd. Dac trUng ctf ban cda he thd'ng nay the hien mdc dp tu do cua doanh nghiep trong viec van dung eae ehinh sach ke toan khac nhau cho muc tieu ke' toan va thue rieng biet.
NgUtfc lai, trong mpt he thd'ng phu thupc, thue dupc xem nhU mdt trong nhdng n h a n to' cd the giai thich ban chat cda mdt he thdng ke toan. Ddi vdi he thdng nay, thue' cd anh hudng quan trpng de'n each do ludng lpi nhuan ke' toan; hay ndi each khac, eae nguyen t i e thue dupe ap dat de do ludng lpi nhuan ke toan hay thu nhap chiu thue dupe xac dinh thdng qua viec van dung cac chinh sdch ke toan. Khi dd, lpi nhuan ke toan khdng cd sU khde biet dang ke so vdi thu nhap chiu thue neu luat thue' cda mdt nUde quy dinh chi phi phai dUtfc hach toan vao cac tai khoan chi phi cd lien quan den bdo cao ke't qua boat dpng kinh doanh phu htfp vdi chi phi dUtfc kha'u trd thue thu nhap (mpt dang ke todn thue' ma Nha nUdc quan tam de quan tri thue). Trong he thd'ng nay, eac doanh nghiep thudng bao cao lpi nhuan tha'p, thdng qua viec van dung cdc nguyen t i c t h a n trpng, de tdi thieu hda tien thue. Dac trUng ctf ban cua he thdng nay la doanh nghiep thudng van dung chung chinh sach ke toan eho ea mue tieu ke todn va thue.
Ve lien he gida ke toan va thue d chau Au, Hoogendoorn tdm lUpc nhU sau (Hoogendoorn,
1996):
B§ng 1. IVIdc dp lien ket gida ke toan va thue 6 cac nddc
Dpc lap tUPng ddi Cpng hda Sec
Dan Mach Ireland Ha Lan Na Uy Ba Lan Anh
Phu thupc Bl
Phan Lan Phap Ddc Y
Thuy Dien
Phat trien kinh te - Thang Chin nam 2010 «
KE TOAN, KIEM TOAN VN VA CAC CHUAN MI/C QUOC TE
2.2 NhUng hUdng lien ket giUa ke todn vd thue
Lien ket gida ke toan va thue' cd the tdn tai d nhdng dang sau: (1) Thie't lap cae nguyen t i e eua he thdng nay phu htfp vdi eae nguyen t i c eua he thd'ng kia; (2) mdc dp eua sU lien ke't; va (3) sU gid'ng nhau gida hai he thd'ng. Td dd, viec thie't lap v i phat trien eac nguyen t i e eua mdi he thd'ng cd the theo hudng: Cae nguyen t i e ke todn phu hpp vdi nguyen t i c thue'; eae nguyen t i c thue phu htfp vdi nguyen t i c ke todn; hinh t h a n h cac nguyen t i c mdi i p dung cho c i hai he thd'ng dang ton tai. Cich tie'p can ly tudng la thie't lap cdc nguyen t i e lam sao cho ea hai he thd'ng eung sd dung mdt he thd'ng do lUdng gia tri tich luy cua thu nhap, cd nghia Id ngUdi nop thue can bie't ehi tieu bao nhieu trong nam va gia tri tich luy cudi nam dat dupe nhu the nao (Simons, 1938 [1]). Ta't nhien, dieu nay ddi hdi phai ed sU thay ddi tf ca hai he thdng vd khi dd lpi nhuan do lUdng theo hai he thdng se Id nhU nhau, cd nghia la cd sU phu htfp diy dd gida hai he thdng thdng qua viec thiet lap mpt he tho'ng cac nguyen t i c chung. That dang tiec la each tie'p can nay phi thuc te. Vi dieu nay ddi hdi cd sU thay ddi ldn d ea hai he thdng dang tdn tai vd Vu Che dp ke toan (hay Uy ban Thie't lap chuan mUc va che dp ke todn) phai thu hep nhdng dU dinh cda hp ve viec phdt trie'n mpt he thd'ng ke toan nham dat dUtfc nhdng muc tieu ke' toan da dupe dat ra.
Mde dp cua su lien ke't dupc the hien theo thang do td khdng lien ket de'n lien ke't d i y dd.
Nhu da d i cap d tren, tf eac nUdc Anh-My, ton tai mdt it mdc dp phu hpp eua nguyen t i c thue vdi nguyen tac ke toan, trong khi d nhieu nUde chau Au (Phdp, Ddc), mdc dp phu htfp rat eao. Diiu ndy dupc giai thich thdng qua mue tieu cda hai he thd'ng (cung hUdng hay khac biet) d eac nUdc nay.
Su gidng nhau gida hai he thd'ng ed the thdng qua viec dp dat mpt he thdng tuan theo he thd'ng khac hay dtfn thuan la chi la su trung khdp ngiu nhien. C i n thiet phai phan biet gida ap dat va trung khdp ngau nhien, gida nguyen tac thue' vd nguyen t i c ke toan. Raby & Richter (1975) cho r i n g su trung htfp ngiu nhien khdng thupc dd'i tUtfng dang quan tam khi nghien edu v i sU lien ket. Theo Lamb va cac tdc gia (1998), tdn tai bd'n dang lien ket gida ke toan va thue (Bang 2).
Bang 2. Cac dang lien ke't giUa ke toan va thue
2 ^
Dang lien ket
TH 1: Dpc lap gida ke toan va thue
TH 2: TUdng dong gida ke toan va thue
TH 3: Thue dUa vao ke toan
TH 4: Ke toan tuan theo thue
TH 5: Che ngU cua thue
D i i n giai
Quy dinh cua thue (tinh thue) khac nguyen t i c ke toan.
Lien ket nay cho thay thue khdng cd anh hudng de'n quyet dinh van dung phuong phap ke toan de lap bao cao tai chinh.
Nguyen t i c thue va nguyen t i e ke toan la tUtfng ddng hay gidng nhau. Thue cd anh hudng dang ke' ddi vdi quyet djnh van dung phUtfng phap ke toan de' lap bao cao tai chinh
Nguyen t i c ke toan dupc chi tie't trong khi khdng tdn tai nguyen t i c thue hoac tdn tai nhung ft chi tiet. Td dd, xd ly trong thue phai dUa vao quy djnh trong ke toan. Lien ket nay the' hien sU anh hUdng ke toan ddi vdi thue . Nguyen t i c thue dupc chi tiet trong khi khdng ton tai nguyen tac ke toan hoac tdn tai nhUng it chi tiet. Td dd, xd ly ke toan dua vao quy djnh cua thue. Lien ket nay the thien sU anh hudng cua thue ddi vdi ke toan.
Mac du ton tai nguyen t i c thue va nguyen tac ke toan song song, thay vi van dung nguyen t i c ke toan, nguyen t i c thue ludn dupc van dung de xd ly cac giao dich, cac ddi tupng trong ke toan de lap bao cao tai chinh. Lien ke't nay phan anh hanh vi cua ke toan (chju anh hUdng Idn cua thue)
thug^dVN: Phan tfch ly 3. Lien k§'t ke'toan
thuyet
Dua vao ctf sd ly thuye't v i lien ket gida ke toan vd thue dupe phan tich d tren, chdng tdi thd nhan dien va he thd'ng hda cac dang lien ket ke' todn - thue d VN cho mdt so' dd'i tupng va giao dich dien hinh. P h a n tich dUtfc trinh bay theo tdng dang lien ke't dudi day.
Phat trien kinh te - T h a n g Chin nam 2010
KE TOAN, KIEM TOAN V N V A CAC CHUAN MUC QUOC TE
Bang 3: Lien ket gida ketoan v a t h u e d VN
Npi dung 1. Xac dinh gia cua TSCD
2. Phan loai thue tai san
3. Khau hao T S C D
4. Du phong
5. Chi phi nghien c i l u va trien khai 6. Xac dinh gia cua hang ton kho 7. Chi phi lai vay 7.1 Von hda 7.2 Tinh vao chi phi san xuat kinh doanh
8. Giao dich bang ngoai t#
8.1 Phat sinh trong ky
8.2 Xll ly cuoi ky
9. Loi the thuong mai (do hop nhat)
10. Thay doi chinh sach ke toan va sai sot trong yeu
11. Pham vi cua thuc the ke toan va doi tuong nop thue
12. Tien phat va tien boi thuong, ung ho 13. Ghi nhan doanh thu ban hang 13.1 Doanh thu ban hang thdng thudng 13.2 Doanh thu ban hang tra cham, tra gdp 13.3 Doanh Ihu theo tien dd
13.4 Doanh thu ban hang dai ly, uy thac
14. Chi phi trich trudc, chi phi phan bd
Hudng lien ket T r u d n g hQp 2: Tuong ddng giiJa ke loan va thue
Thue va ke toan deu ap dung nguyen t i e gia gdc de ghi nhan T S C D hinh thanh va gia ca sau khi ghi nhan ban dau.
T r u d n g hop 3: Thue di,;a vao ke toan
Viec phan loai thue tai san trong ke loan trinh bay trong chuan mUc sd 06-Thue tai san. Phan loai thue tai san trong thue' c u n g dua vao quy dinh nay.
T r u d n g hop 5: Che ngi.r cua thue
T d n tai nguyen tSc ve khau hao T S C D trong ke loan va thue. Tuy nhien, trong thi/c hanh, trich khau hao TSCD d doanh nghiep thudng tuan theo quy dinh khau hao ap d y n g de tinh chi phi thue thu nhap doanh nghiep (ouyet djnh khau hao cua Bd Tai chinh).
Trudng hop 5: Che ngy cua thue
Viec trich lap cac khoan d u phdng dUOc quy dinh trong thdng tU lap du phdng cua Bd Tai chinh de lam can ciJ tinh chi phi thue thu nhap doanh nghiep, MSc du ke toan cd the lap du' phdng khac quy dinh nay, nhung trong thuc hanh, viec lap d u phdng 6 cac doanh nghiep ludn tuan theo quy djnh trong T h d n g tu dU phdng cho muc tieu thue.
Trudng hop 3: Thue dua vao ke toan
Ghi nhan chi phi nghien cifu va trien khai trong ke toan (vdn hda hay hach loan vao chi phi) d^a vao kha nang thu duoc loi ich kinh te trong tuong lai t i l chi phi nay. Thue khdng cd quy dinh rieng nen dua vao ke toan.
TrUdng hop 2: TUdng ddng giila ke toan va thue
Xac dinh gia mua cua hang ton kho, gia vdn cua hang xuat ban trong ke toan va thue la nhu nhau.
Trudng hop 2: TUOng ddng giOa ke toan va thue
Vdn hda chi phi lai vay duoc quy dinh gid'ng nhau trong ke toan va thue.
Trudng hop 1: Ddc lap tUdng ddi
Theo ke l o a n , chi phi lai vay hoat ddng S X K D duoc ghi nhan vao chi phi tai chinh trong ky, Vdi thue, ghi nhan chi phi lai vay vao chi phi theo dung nghTa "hdp ly": chang han, khi doanh nghiep vay vdi lai suat thi/c te vupt qua mile quy djnh thi khdng dupc ghi nhan vao chi phi thue lai vay vuot qua ty le lai vay "hop ly".
Trudng hpp 2: Tudng ddng giOa ke toan va thue
C h e n h lech ty gia phat sinh trong ky dupc ghi nhan vao doanh thu hay chi phi tai chinh trong ke toan va doanh thu tinh thue hay chi phi kha'u t r i l thue trong thue.
Trudng hop 2; X i l ly tudng ddng trong ke loan va thue
Theo Thdng tu hudng dSn hien hanh (201/2009/TT-BTC), chenh lech ty gia cudi nam cua tien, nd phai Ihu, phai tra n g j n han tam thdi ghi nhan vao vdn chu sd hSu (TK 413) de lap bao cao tai chinh, dau nam sau hoan nhap lai cac khoan chenh lech nay. Rieng ddi vdi no phai thu, phai tra dai han, c h e n h lech dupc ghi nhan vao doanh thu, chi phi trong ke toan va thue.
Trudng hpp 1: Ddc lap giOa ke toan va thue
Xac dinh va x i l ly lpi the thuang mai dupc quy dinh chi tiet trong ke toan (chuan muc Hop nhat kinh doanh) nhSm lap bao cao tai chinh hpp nha't, X i l ly ipi the thuong mai khdng anh hudng den thue thu nhap phai nop cua thuc the hop nhat.
Trudng hop 3: Thue dUa vao ke loan
Ke toan quy djnh chi tiet x i l ly ke toan khi cd thay ddi chinh sach ke toan va sai sdt trong y e u , trong khi thue khdng cd hudng d i n chi tiet.
Trudng hop 1: Ddc lap giu'a ke toan va thue
Theo Luat thue thi cac to chile, ca nhan kinh doanh hang hda djch vu cd thu nhap phai chiu thue. Theo Luat ke toan, don vi ke toan la to chile doc lap va cung cap thdng tin trung thue qua bao cao tai chinh. C h i n g han, mdt chi nhanh cua mot c d n g ty cd the la mdt ddi tUOng nop thue nhUng khdng phai la mdt thuc the ke toan; hay khi hpp nhat bao cao tai chinh, cdng ty mp la mdt thuc the hpp nhat (thyc the' ke loan), trong khi ta't ca c d n g ty eon, cdng ty lien ke't cua cdng ty mp d e u la ddi tupng nop thue.
Trudng hpp 1: Ddc lap giOa ke toan va thue
Ddc lap nay xua't phat til khac biet ve khai niem "chi phi ke loan" va chi phi "hop iy" trong thue.
Trudng hpp 2: TUOng ddng gida ke toan va thue T r u d n g hpp 3: Thue dila vao ke toan
Xae djnh doanh thu ban h a n g , doanh thu tien lai hang ky dupc chi tiet hda trong ke l o a n , trong khi thue khdng cd hudng dan chi tiet.
Trudng hop 1; Ddc lap giiia ke toan va thue
Theo ke toan, doanh thu duoc xac djnh va ghi nhan theo hai phupng phap: Theo lien dd ke hoach va theo tien dd khdi lupng thuc hien. Viec ghi nhan doanh thu theo tien dd ke hoach chua can xae nhan khdi luong cua khach hang va ehua lap hda don,
Theo thue, ghi nhan doanh thu tinh thue khi hda ddn khdi lupng dupe lap.
T r u d n g hpp 5: Che ngy cua thue
Viee ghi nhan ban hang dai ly trong ke toan chiu sU ehi phdi manh me cua quy dinh ve thue gia tri gia tang (don vi ke khai, don vj ndp thue)
Trudng hpp 4: Ke toan dua vao thue
Cac khoan chi phi trich trudc, chi phi phan bd trong ke toan dua vao nguyen tSc phu hpp. Tuy nhien, ehi tie't ve mue phan bo phu hpp (hay thdi han phan bd) hay mile trich trudc khdng dupc cu the hda trong ke l o a n . Ngupc lai, thue quy dmh chl tiet hon nham xae djnh mile chi phi dupc kha'u tril thue trong ky
Phat trien kinh te - T h a n g Chin nam 2010
KE TOAN, KIEM TOAN V N V A CAC CHUAN MUC QUOC TE
ll
Ket qua phan tieh 20 dd'i tUtfng vd cac giao dich trpng yeu trong ke todn va thue tf VN, Bang 3 cho tha'y:
- Trudng htfp 1 chie'm 5/20 dd'i tUtfng (25%);
- Trudng htfp 2 chie'm 6/20 dd'i tUpng (30%);
- Trudng htfp 3 chie'm 4/20 dd'i tUtfng (20%);
- Trudng htfp 4 chie'm 1/20 dd'i tUtfng (5%);
- Trudng htfp 5 chie'm 3/20 dd'i tUtfng (15%);
Trudng htfp 1 phan anh tinh dpc lap gida ke' toan va thue, cac trUdng htfp cdn lai the hien tinh phu thupc gida ke toan va thue. Nhu vay, ket qua phan tich cho thay, tinh phu thude I i n nhau gida ke toan va thue d nudc ta rat cao (chie'm 75%).
Dieu nay la htfp ly d mpt nude ma ke toan (va thue) dupc xem la cdng cu quan ly vi md cua Nha nude. Thuc te ke toan d cac doanh nghiep (dac biet la eae doanh nghiep vda va nhd) td trUdc den nay v i n chiu sU chi phd'i manh me cua thue.
4.
Ket lu|nNhan dien lien ke't gida ke toan va thue cd mdt y nghia quan trpng khdng chi dd'i vdi eae nha hoach dinh chinh sdch, eae ctf quan thi hanh ma ca nhdng ngudi lam cdng tae ke toan, thue' tf doanh nghiep. Bai vie't ed' ging xac lap mpt khudn khd ly thuye't vi lien ke't gida ke' toan va thue' va thd nhan dien mde dp lien ket gida ke toan va thue d nudc ta hien nay. Ke't qui phan tich ly thuye't cho tha'y mdc dp lien ke't chat che gida ke todn va thue' d nUdc ta. Lien ke't chat che gida ke todn v i thue' se lam giam chi phi van dung cda ngudi nop thue'. That vay, chi cin thie't lap mpt he thd'ng sd sach cho ca ke toan va thue se lam giam thieu chi phi van dung cda ngudi nop thue;
hoac khdng cin cd nhiiu diiu chinh phdc tap de diiu chinh lpi nhuan ke' toan ve thu nhap tinh thue'; do dd, se giam bdt gdnh nang eho doanh nghiep. Htfn nda, lien ke't chat che gida ke toan va thue se gdp p h i n giam thieu chi phi quan ly thue cua ctf quan thue, vi thue dUa vao ke toan de tien hdnh kiem tra thue. Tuy nhien, mot khi mdc lien ket cao gida ke toan va thue dupc thie't lap, tinh linh hoat cua ke toan bi han che, hanh vi ke' toan chiu su chi phd'i cua thue. Td dd, ke todn dUtfc xem la mdt cdng cu ho trp cho quan tri thue' htfn la mpt cdng cu quan tri doanh nghiep. Vi khudn
P h a t t r i e n k i n h te - T h a n g C h i n n a m 2 0 1 0
khd cd ban, bdi vie't chi ddng lai d phan tich ly thuye't. Nghien cdu xa htfn can n h a n dien thuc te lien ke't gida ke toan va thue d cdc doanh nghiepi
CHU THI'CH
[1] Dupc trich dan bdi Tran Van Ho, 1999, tr. 54.
TAI LIEU THAM KHAO
1. Bp Tai chinh, He thdng ke toan doanh nghiep (1995); He thdng chuan mUc ke loan VN (2001-2005);
Thong tU hUdng din trich lap va sCf dung cac khoan dU phong, Thong tU hUdng din xCi ly cac khoan chenh lech ty gia trong doanh nghiep, Thdng tU hUdng din thi hanh luat thue thu nhap doanh nghiep, Thdng tU sd 130/2008/TT-BTC (2009), Ha Npi
2. Choi F. D. S. and Mueller G. G. (1992), International Accounting, Englewood Cliffs, N.J: Prentice- Hall.
3. Hoogendoorn M. N. (1996), "Accounting and Taxation in Europe - A Comparative Overview", European Accounting Review 5: 783-794.
4. James S. and Nobes C. (1978), The Economics of Taxation: Philip Allan, Oxford.
5. Lamb M., Nobes C. and Roberts A. (1998),
"International Variations in the Connections between Tax and Financial Reporting", Accounting and Business Research 28 (3):173-188.
6. Mueller G. G. (1967), International Accounting, New York: Macmillan.
7. Nguyen C. P. (2008), La Reforme Comptable VIetnamienne: Causes, Nature et Consequences. Ph.D, Crefige, Paris Dauphine, Paris.
8. Raby W. L. and Richter R. F. (1975), "Conformity of Tax and Financial Accounting", Journal of Accountancy (March):7.
9. Tran A. V. H. (1999), Relationship of Tax and Financial Accounting Rules - An Empirical Study of the Alignment Issue. Ph.D, Department of Commerce, The Australian National University, Canberra.
