^DOANH NGHIEP-THI TRUdNG
• ngoai hdi vd tiln Viet tiifdt gid hdn 9%, klo theo hang nhap khau va nguyin vat Ulu nhdp tang gid, phan ed ban tao ra lam phat. Vi vdy cin mpt chmh sdeh hit sfic cu till dl flific dly xult khiu, dae bilt Id khuyin kMch vl fliul, tai cMnh, tin dung that tdt cho san xult vd che biln hdng ndng san, tiifiy sdn, khodng san. Gid tej che biln xult khau cdng gia tdng cdng dfidc fiu dai vi nhflhg mat hang nay xult khau bao nMlu tM dtfde biy nMlu ngoai tl, ddng tiidi cd chinh sdeh khuydn kMch tiiat manh djch vu sdn xuat cdng ngMlp phu ted de giam nhdp khau nguyin phu lieu, tang gid trj gia tang trong ntfdc. KM cdn ddi dtfdc ngoai hdi, hang hda xult khiu nMeu hdn, ddng Viet Nam se tang gid trj, ehdn dfing lam phdt.
Dtidc biit, tnldc khi trd thdnh dai bieu Qudc hdi, dng dd co "thdm nien " 7 ndm ldm dqi bieu HDND TP. HCM nhung khdng sdi ndi nhii d dien ddn Quoc hdi. Ong co thi Ij giai diiu ndy?
0 hdi trfidng teong cdc k^ hpp HDND thdnh phd, dfing la tdi it khi phdt bieu f kiln nhfihg tdi ludn tich cfic ddng gdp f kiln kM sioh hoat td.
Nliflhg f kiln, dl xult tif td dfia lln diu Id edng sfic ddng gdp cua ede anh em. Tdi eflng cd the hf hdo
"khoe" rang minh cd mdt sd f kil'n tiult tiitfe va da dtfde fing dung vdo tiitfe tien. Vi du nhtf dl xult dfing bdm xa dl bdm nfidc ngdp, DN tiiam gia eflng tiidnh phd xay dfidng teln eao...
Qude hdi cd thi ndi la mdt dien dan Idn hdn rit nhilu, ed vl quy md vd Mlu qua cfia cde dl xult, f kiln.
KM sinh hoat td da ban fliao, teanh ludn nhfihg f kiln ed nhdn teong cdc cudc hpp eung rit quan tepng. Ngfidi ta vin ndi la ngdi teln "ghi ndng' md, tdi dai diln cho rit nMlu cfi tei, cMnh tdi cfing Id ngfidi am Men nhflhg mong mudn cfia cfi tei minh nhlt nin van phai dfia ra f kiln cfia minh.
Xin cdm dn dng!
Mot 80' vO'n no ve quan ly...
NGQC DUNG
Mat khdc neu flifie Min dieu ndy tM cae Sd Tdi chmh dja phtfdng rit flulu can cfi nhlt Id can cfi thfic t l dl phi duylt phfidng dn dd. Cdc Sd Tdi chmh khdng thi flifidng xuyin din tfing cd sd sdn xuat kmh doanh de kilm tea cac ban dang k^ tiiay ddi thdi gian sfi dung cfia tiftig TSCD.
Hai la, vl mat hach todn, ddi vdi ehlnh lich vl tiidi gian khiu hao TSCD theo qm djnh eua Ludt thul thu nhdp doanh ngMlp vd thtfc t l hach toan de tinh ldi nhudn tai doanh ngMlp da cd Chuin mtfe k l toan ve thue thu nhdp doanh ngMlp hoan lai.
Nhtf vdy ve hach toan dam bao tmh minh bach tai chinh tai doanh ngMlp ddi vdi khoan ehlnh leeh nay la hodn toan thtfc Men dtfdc va ed ed sd tm cay.
Ba Id, vdi mdt thu hie phi duylt nhtf qui djnh da nlu dp dung ddi vdi khu vtfc khdc ngoai Nha ntfdc, Mlu qua thtfc te la khdng eao, tao flilm thu tuc hdnh chmh va rat de nay sinh ed ehl "Xm - cho" khdng can tMit.
Thfi ba ve chmh sach tiiul Uln quan den tai san cd' djnh
Theo qm djnh cua cMnh sach tiiul Men hdnh, ngoai tiifdng hdp tham gia hoan todn vao san xuat kinh doanh hang hda chju thue GTGT tM TSCD vfia tham gia vao san xuat kinh doanh hdng hda chju thue GTGT, vfia tham gia vao san xult kinh doanh khdng chju thue se dfidc khiu ttfi todn bp thul GTGT Uln quan dl'n TSCD nay. Qm djnh nhtf vdy khdng nhflhg khae phuc dtfde stf phfie t^p hong qudn Iy thue GTGT Uln quan din TSCD teln thtfc te gap phai md edn phfi hdp vdi vile tiiu hdi khoan time (gidn tiiu) eho ddi hfdng da bd cM pM. Tuy nMIn, eflng cd nhflhg ngoai 11 nlilt djnh eho qm djnh ndy: Chang han TSCD Id nhd lam teu sd van phdng vd cdc tiult bi chuyin dfing phuc vu hoat ddng tin dung cfia cdc td chfic tin dung, doanh ngMlp kinh doanh tdi bdo Mim, bao Mim nhdn flip, kinh doanh chfing
(TKP theo trang 37)
khodn...khdng dfidc khiu tni ma tmh vdo nguyin gid cua tdi san cd djnh.
Hoac TSCD la xe buyt, nhd ehd xe buyt cung vdy: mac dfi van tai xe buyt thudc ddi ttfdng khdng chju thue GTGT nhuhg flidng qua hoat ddng ndy, cdc doanh ngMlp van tai xe bu^t cdn ed khoan doanh fliu nhtf quang edo teln than xe bu^t, nhd ehd xe... Id khodn doanh thu phai cMu fliue GTGT.
Vile cho khiu tefi todn bd thue
GTGT' eua TSCD dung ding flidi vao san xult kinh doanh hang hda djch vu chju thul va khdng chju thul GTGT nhtf da nlu Id qm djnh khd phfi hdp. Tuy nMIn, d mdt kMa canh khdc, vile gidi quylt dilu cMnh fliul GTGT dau vdo cfia TSCD teong trfidng hdp tdi san chuyin tff phuc vu eho san xuat kinh doanh sang khdng phuc vu cho san xuat kinh doanh teln thtfc t l la chtfa hilt dl va thdng nhlt.
Cflng qua flitfc tien, mdt sd^ kiln cdn cho rang mfic khdng ehe 2 Ian cho khiu hao nhanh TSCD de tinh thu nhap chju fliul theo qui djnh Men hdnh Id tiilp, dl tao dilu kiln cho doanh nghiip ddi mdi cdng nghe, mdy mdc phuc vu san xult kinh doanh tM nin tang mfic khdng ehe nay lln hoac cd thi lay can cfi la ty 11 ldi nhuan tmh teln tdng tdi san cd djnh tai doanh ngMlp teong k^ tdi chmh Uen ke de quyet djnh mfic khiu hao nhanh tiu hdp 1^ va khoa hpe hdn.
Ttfu ehung lai, vdi vj tei quan tepng va rat ddc thfl eua nd, vile quan I^ TSCD can phdi dfidc qui djnh thdng nhlt vd chat che, phfi hdp htfdc hit Id hong ehl dp va ehinh sdeh Uln quan. Ylu d u nay eflng phai dtfdc qudn teilt teong vile sfi dung va hach todn TSCD. CM kM hdnh lang phdp I^ vd thfic tien thfic Men phfi hdp vdi nhau tifi ede ylu td d n tMit cho qud tdnh sdn xult kinh doanh ndi ehung, TSCD ndi rieng mdi thfic sfi tao ddng life cho stf phat teiln dfing htfdng va ben vflhg.
TAI CHINH DOANH NGHIf P Sd9-2011
jTHUE NHA NUdc j
I T SO VAN flEVE QUANLY TAI SAN COD!
ThiJc te cho thay: So sanh cac yeu to cung phuc VU cho qua trinh san xuat kinh nhtf nguyen vat heu, nhin cong, dich vu hen quan cin sijf dung..., thi co the n6i tai san c6' dinh (TSCD) la yeu t6' quan trong nhat. The nhiftig, hien con mot s6' quy dinh ve ve che do quan ly tai san CO dinh chifa thifc sii hop ly.
Thtf nhat, v l chi' dp quan ly tai san co' dinh
Dilu 5, Thdng hf sd 203/2009/TT- BTC cua Bd Tdi chinh qm djnh nguyin tac quan ly tdi san cd djnh nhtf sau:
"Mpi TSCD teong doanh ngMlp phai ed bd hd sd rilng (gdm biln bdn giao nhan TSCD, hdp ddng, hod ddn mua TSCD va cde chfihg tfi, giay td khde ed hen quan). Moi TSCD phai dfidc phdn loai, ddnh sd va cd till rilng, dfidc flieo ddi cM tilt flieo tiftig ddi tifdng gM TSCD vd dfidc phan dnh teong sd flieo ddi TSCD."
Tai Dilu 4, Thdng hf 203/2009/TT- BTC hfidng dan vl xde djnh nguyin gid cua tai san cd djnh, theo dd ede tefidng hdp xde djhh nguyin gid ddng chfi y gdm:
Tai san cd djnh hffu Mnh tif xay dfing hoac hf san xult: Nguyin gid TSCD Id gid trj quylt todn edng hinh kM dtfa vdo sfi dung. Trfidng hdp TSCD da dfia vdo sfi dung nhfihg chtfa tiitfc Men quyet todn tM doanh ngMlp hach todn nguyin gid tiieo gid tam tmh vd dilu chinh sau khi quylt todn edng hinh hodn tiidnh. Nguyin gid TSCD hfiu Mnh hf sdn xult Id gid thdnh tiitfe t l cfia TSCD hffu Mnh cpng (+) cde ehi pM lap ddt chay tiifi, ede cM pM khdc tefic tilp liln quan tmh din thdi diem dtfa TSCD hffu Mnh vdo teang thdi san
Se)9-2011
^ THS. NGUYJN BA PHU Cue Thiu dnh Thanh Hoa
Vi4c xac dinh nguyen gid vd cdc thu tuc hem theo TSCD trong mgt.
triromg h^ chOa thijlc ro rang.
sang sfi dung (tiif eae khoan lai ndi bd, gia tei san pham tiiu hdi dfidc teong qud ttinh chay tiifi, san xuat tiifi, cdc cM pM khdng hdp ly nhfi vat heu lang pM, Iao dpng hoac cde khoan cM pM khdc vfidt qud djnh mfic quy djnh teong xdy dtfng hoac san xult).
Tdi san cd djnh hffu Mnh do dau hf xdy dtfng: Ld gia quyet toan edng tiinh xay dtfhg theo quy djnh tai Quy ehl quan ly diu ttf vd xay dfing Min hdnh edng (+) 11 pM tefidc ba, cdc cM pM liln quan tefic tilp khac. Trfidng hdp TSCD do dau hf xdy dfihg da dfia vdo sfi dung nhtfng chtfa thtfc Min quylt toan tM doanh nghiip hach todn nguyin gid theo gid tam tinh vd dilu chinh sau kM quylt todn cdng trinh hodn thdnh.
Tdi san cd djnh hfiu Mnh nhan gdp vdn, nhan lai vdn gdp: La gid hi do eae tiidnh viln, cd ddng sdng lap djnh gid nhlt tei; hoac doanh ngMlp vd ngfidi gdp vdn thod ttiudn; hoac do td chfic ehuyin ngMlp djnh gid theo quy djnh cfia phdp Mat vd dtfdc cdc tiianh viln, cd ddng sdng lap chip thuan.
Cdc qm djnh cd tmh nguyin tac can ban neu teln Id ed sd ban dau eho viec quan ly TSCD. Tuy vay, teln tiitfe te vile xde djnh nguyin gid vd cdc thu tuc kem theo TSCD teong mpt sd tiifdng hdp Id chtfa that rd rdng: Chang han vdi TSCD hf xdy dfihg flii ylu cau
tMdt kl, dtf todn... cd phai bat bupc teong hd sd quan I^ cdng hinh vd cimg chmh Id hd sd quan 1^ TSCD ve sau ndy? djnh mfic cM pM xdy dfihg nhtf the ndo la hdp 1^, ed cdn cfi gi de kilm tea tmh chinh xde? vi tit ea ede fliu tuc va cM pM Uln quan diu hodn todn do doanh ngMlp thfic Men vd teang hai cM pM. Mat khde, tdi san do chmh doanh ngMlp tao ra, hf "tilu thu'' san phim cfia minh, nhfi vay teong tetfdng hdp ndy ed phai xuat hda ddn kM hoan thdnh bdn giao theo qui djnh hay khdng? Dd chmh la nhffng vin dl van edn vtfdng mdc va gdy lung Mng d khdng it doanh ngMlp teong flitfc te.
d kMa eanh khde. My da cd htfdng dan cfia ed quan quan Iy cd Uln quan nhfihg tiitfe te vile xii \f tiiu Mc ve TSCD gdp vdn kmh doanh nhtf xde djnh gid trj cung nhtf sfi dung hda ddn, chfihg tif vin chfia flidt sfi flidng nhat, fliudn ldi.
Thtf hai ve c h i dp khau hao tai san co dinh
Theo qui djnh tai Dilu 13 Thdng hf 203/2009/rT-BTC flu Phfidng phdp khau hao dp dung eho tiftig TSCD md doanh ngMlp da lifa ehpn va ddng k^
phdi dfidc thfic Men nhlt qudn hong sudt qud Mnh sfi dung TSCD tefi kM cd sfi tiiay ddi teong cdeh flific sfi dung tdi san dd de dem lai Idi ieh cho doanh nghiip hode kM cd fliay ddi ddng ke
TAI CHINH DOANH NGHIEP
each thfic vide tmh fliu hdi ldi ieh kmh t l eho doanh ngMlp. Vdi phfidng phdp khiu hao dtfdng thang, kM Doanh ngMlp hoat ddng cd Mlu qua kmh te cao (doanh ngMlp phai dam bao kinh doanh cd lai) se dtfdc tiitfe Men khau hao nhanh nhtfhg tdi da khdng qud 2 lan mfic khl^u hao xde djnh theo phfidng phdp dfidng tiling de nhanh chdng ddi mdi cdng nghi. Tdi san ed djnh tham gia vdo hoat ddng kinh doanh dfidc trich khiu hao nhanh Id mdy mdc, tMit bj; dung cu Idm vile do Ifidng, thi ngMlm; tMit bj va phfidng tiln van tai; dung eu quan 1^; sfic vat, vfidn cay lau nam. Tnfdng hdp doanh ngMlp hich khiu hao nhanh vfidt 2 lan mfic quy djnh tai khung thdi gian sfi dung TSCD (klm theo Thdng tfi 203/2009/TT-BTC) tM phin trich vtfdt mfic khau hao nhanh (qua 2 lan) khdng dfidc tinh vdo cM pM hdp ly kM tmh thue thu nhap trong ky theo qui djnh cua phdp ludt thul thu nhap doanh ngMlp.
Tnfdng hdp doanh ngMlp mudn xde djnh thdi gian sfi dung cfia tai san cd djnh mdi va da qua sfi dung khdc vdi khung thdi gian sfi dung quy djnh chung tM doanh ngMlp phai ldp Phfidng dn thay ddi thdi gian sfi dung TSCD teln cd sd giai trinh rd cde npi dung nhfi: Tudi thp ky thuat eua TSCD flieo tMit kl; Hiln trang TSCD (thdi gian TSCD da qua sfi dung, the he tdi san, flnh trang thfic te cfia tai san); anh hfidng eua vile tang, giam khiu hao TSCD den kit qua san xult kinh doanh... Ngoai ra, vile thay ddi thdi gian sfi dung TSCD phai ed stf phi duylt, theo dd: Bp Tai cMnh phi duylt ddi vdi cdc edng ty nhd ntfdc, bao gdm:
edng ty me cac Tap doan kinh te, Tong cdng ty nha ntfdc; ede edng ty con do nhd ntfdc nam gifi 100% vdn dieu 11;
eae edng ty cd phin do nha ntfdc nam gifi 51% vdn dilu II trd lln thudc eae Tap doan kinh te, Tdng edng ty nha ntfdc; Sd Tdi chinh phi duylt dd'i vdi cdc cdng ty nha ntfdc ddc lap htfc thupc
' THUENHANUCJC II
cde Bp, Uy ban nhan dan tinh, eae doanh ngMep thude eae thdnh phin kmh te khdc cd teu sd ehinh teln dja ban.
0 diem nay, theo chfing tdi, qm djnh ve phi duylt phfidng an tiiay ddi thdi gian sfi dung cua TSCD nlu dp dung vdi ede doanh ngMlp sfi dung vdn Nhd nfidc flfi phfi hdp, f ngMa cfia nd Id phuc vu eho vile quan Iy phan tai san Nha nfidc nam tai cdc DN Uln quan, cdn neu dp dung eho ca cdc doanh ngMlp thude cde thdnh phan kmh te khdc Id khdng can flult, bdi cdc ly do sau:
Mot la, teong cd ehl thj tefidng, cac doanh ngMlp dfidc hf ehu, hf chju teach nMlm va dfidc thtfc Men san xult kinh doanh bat cfi Enh vtfc gi ma phdp Mat khdng cam. Nhtf vdy, qm djnh ve phi duylt phtfdng an thay ddi thdi gian sfi dung eho TSCD la khdng can tMit.
(Xem tiip trang 33)
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P#^J.- Xay d\mg cdng trinh dan dyng, giao thdng \k th^y lgi;
VIn tailing h6a ^^% bp;
Mua hS^ che bien, XNK nong - lam san; • Mua b ^ j i i ^ vft song, luong thyc, thvc pham, d6 u6ng;
Ban buon XNK gd cay yk go che bien;
QUibuSn wk^ dau va c&c san pham 1 ^ quan;
Hlud thac Idiofing san... *—
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^^^g^->'2:—*y.ik 1- ^i V^kUs^^Ckalr^1 \
TAI CHI'NH DOANH NGHIEP Sei9-2011
