NGHliN CIJU
Trao doi each tiep can thu^ thu nhap doanh nghiep hoan lai theo phuong phap n g phai tra va tac dong
doi voi cac chi ti^u tren Bang can ddi ke toan
HokigTblHiga NgO Thi Thuong Huyla Triiong Dal hoc Kinh te Nghe An
Hach toan thud thu nhdp doanh nghidp (TNDN) hoan lai da duge ban hanh trong chudn muc VAS 17 nhidu nam song vdn cdn sy khd khan va khd van dyng cho cac doanh nghiep.Trong pham vi bai vidt nay, nhdm tac gia chti ydu ban vd phuong phap tidp c§n kd toan thud TNDN hoan lai theo phuang phap ng phai tra.
1. Mff dau
Bd Tdi chinh ban hanh VAS 17 — thud TNDN each day nhidu nam nhdm giiip doanh nghidp hidu va xir 1^
phh hgp nhdt ddi vdi nhiing ehdnh Idch phat sinh gitra sd lidu kd toan ghi nhan theo ehinh saeh kd toan vdi sd lieu theo quy dinh cila chinh saeh thud hien hanh Idm phat sinh khoan thud thu nh^p hoan lai. Song viec van dyng kd todn thud thu nh^p hoan lai vao thyc te edn nhidu khd khan cho hau hdt cdc doanh nghiep trdn thi trudng hidn nay. De thdo gd khd khan cho doanh nghiep nhdm tae gia tap tmng dua ra djnh hudng phuang phap ng phai tra bdi nd cd uu viet trong danh gid tinh hinh tai ehinh ciia doanh nghiep.
2. Ke! qua nghien cihi
2.1. Xdc d^nh thud thu nhap doanh nghidp hoan lai theo phuong phap tai san-na phai tra (phuong phap no* phai tra)
Theo phuang phap ng tai sdn - ng phai tra, sd lieu thud TNDN hoan lai duge tinh can eii tren thud suat du kidn cd hidu luc trong eac ky md khoan chenh lech t^m thdi duge hoan nhap. Theo phuang phap nay thi thud TNDN hoan lai dugc xem la ng phai ti-d cho cac khodn thud se phai nop hay tai san do eac khoan se duoc khdu tni thud trong tuong lai.
Vi du minh hpa:
Gia sii ngay 1/01/2013, Doanh nghiep Thanh Cdng mua mdt thiet hi cd nguydn gia 1.800.000.000 ddng, thdi gian sii dung hiiu ich la 6 nam va Bang 2. xhong khdng cd gia tri thanh Iy sau 6 nam.
Doanh nghidp ap dung phuong phap khdu hao theo dudng thdng cho mue dieh kd todn trong thdi gian 6 nam, cho f g muc dich thud trong thdi gian 3 nam.
Thang tin luat thud TNDN ban hanh thang 6 nam 2013, tiiud sudt tiiud TNDN giam tit 25% xudng 22% ap dyng tir nam 2014. Gia su lgi nhuSn trudc thud chua cd khdu hao thiet bj nay nam 2013 la 2.000.000.000 ddng, tiiud TNDN phai nop nam 2013 la: (2.000.000.000 — 600.000.000) X 25% = 350.000.000 ddng. Sd lidu ehi phi
Bang 1. Cbi phf tbuf TMJN a a a 2013 tbeo phuong phdp nif pbal trd TDoDg tin
L m nliujn tntoc thue chua c6 khau hao Ihiet bi Clu phi Miau hao thiel bj ke toan Chi phi khau hao rhiet bi tlieo thue LOI iihuan trudc thue Oil phi thue TNDN hi?a himh Chi phi thue TNDN hoan lai Tong chi phi thue TNDN L91 uhugn sau thue
N<r pha) Irii (eiuf.) 2.000 000 OOt
300,OOO.OOC 600.000.OOC 1.700.000.00t 350 OOO.OOC 66.000 000 416.000 OOC I :84.000.00C
thue TNDN theo phirong phap ng phai tra nhu sau;
Theo phucmg phap nay, ehi phi thud TNDN hoan l^i va Thue TNDN hoan lai phai tra duge tinh dua trdn chenh lech tam thdi va thud sudt thud TNDN trong tuang lai khi khoan chenh Idch tam thdi nay dugc hoan nhap. (1.700.000.000 — 1.400.000.000) x 22% = 66.000.000 ddng.
2.2. Hach toan thue TNDN hoan lai theo cdc quy dinh trong ke toan Mdt Nam
Theo VAS 17- Thud TNDN quy dinh ap dyng phuong phap tidp can no phai tra dya tren Bang can ddi ke' toan.
Tidp tyc vi du minh hoa trdn tidp can thud thu nhap doanh nghiep hoan lai theo phuong phap ng phdi trd.
in cbiab Icrh giiia ca scr d n h thue va gia Irt gbi so ciia lai san (ngbin floag) Thong tin
Chi phi khau hao theo ke roan Chj phi khau hao theo thue Clienli lech chi phi khau hao Gta tn ghi so ihiei bi Co so tinh thue Chenh lech tam thin
2013 300.ODO 600 000 300.000 1.500 000 1.200 000 300,000
2014 300 000 600 000 300 000 1.200.000 600,000 600,000
2015 300 000 600 000 300,000 eooooo 900,000
2016 300.000 (300 000) 600,000 600-000
2017 300,000 (300.000) 300.000 300.000
2018 300 000 (300.000)
- Cudi nam 2013, gia tri ghi s6 cua tai sAn 16n hon CO so tinh thu€ cua n6 14 300.000.000 d6ng nin phat sinh thu« TNDN hoan lai phii Iri v4 chi phi thuS TNDN hoan lai. Khoin chenh l$ch n&y dugfc hoan nh§p nam 2014, nhimg tai thoi diem niy doanh nghidp moi nhan th6ng bao giam thuS suft thu€ TNDN tii 25% xuong 22% tir nam 2014 n6n thu^ suit thue TNDN duoc sii dyng d^ xac dinh thue TNDN hoan lai phai tra va chi phi thug TNDN hoan lai tuong ling la 22%. Gia sil Doanh nghidp khong cd khoan chftnh iech nao khac thi Thai TNDN hoan lai ph4i lia vk Chi phi thuS TNDN hoan lai nam 2013 la: 300.000.000 x 22%
as.ooo.obod.
Biit toan ghi s6 nhu sau;
No TK 8212: 66.000.000 Co TK 347: 66.000.000 - Cudi nam 2014, tong chenh lech tam thdi chiu thue luy ki la 600.000.000 d, khoan chenh tech nay duae hoan nh^p trong nam 2015 la 300.000.000 d, nam 2016 la 300.000.000 d. Do dd Thug TNDN hoan lai phai tra cudi nam 2014 dirge tinh dira liin thug su^t ciJa cac ky ma khoan chenh lech tam thdi nay dugc hoan nhap, tai thM dl6m nay lukt thug TNDN thOng tin thug khong CO thay doi:
300.000.000 X 22% + 300.000.000 x 22%
132.000.000 d
Chi phi thug TNDN hoan lai ghi nhan nam 2014 la chgnh tech giOa s6 dir cudi nam cua tai khoan Thug TNDN hoan lai phai tra va so du dau nam cua tai khoan nay: 132.000.000 — 66.000.000 = 66.000.000 dong. Biit toan ghi s& nhu sau:
NgTK8212: 66.000.000 Cd TK 347: 66.000.000
- Cugi nam 2015, chenh Igch tam thdi chju thug Ifly kg la 900.000.000 d, khoan chenh lech nay dugc hoan nhap trong nam 2016, 2017, 2018 dgu la 300.o6o.OOOd.
Tai thoi dlgm nay, doanh nghigp da nhan thdng bao thay doi thug s u * thug TNDN tit 22% con 20%. Thue TNDN hoan lgi phai tra nam 2015 dugc tinh:
300.000.000*20% +300.000.000*20%
+300.000.000*20% = 180.000.000d
Chi phi thug TNDN hoan lai nam 2015 dugc ghi:
180.000.000 — 132.000.000 = 48.000.000 d.
Biit toan ghi s6 nhu sau:
NgTK8212: 48.000.000 Co TK 347: 48.000.000
- Cudi nam 2016, tong chgnh tech tam thdi chiu thue lOy kg la 600.000.000 d, khoan chgnh tech nay duoc hoan nhap trong nam 2017 la 300.000.000 d, nam 2018 la 300.000.000 d. Do dd Thug TNDN hoan lai phai tra cudi nam 2016 dugc tinh dua trgn thug suSt ciia cac ky ma khoan chgnh tech tam thdi nay dugc hoan nhap, tai thdi digm nay luat thug TNDN thdng tin thue khdng cd thay ddi:
300.000.000 X 20% + 300.000.000 x 20%
120.000.000 d
Chi phi thug TNDN hoan lai ghi nhan nam 2016 la chgnh Igch giua sd du cudi nam ciia tai khoan Thug TNDN hoan lgi phai tra va sd du dau nam ciia tai khoan nay: 120.000.000— 180.000.000 = (60.000.000) ddng.
Biit toan ghi sd nhu sau:
NgTK 347: 60.000.000 C6TK821: 60.000.000
- Tai thdi dlgm cudi nam 2017, Chgnh tech tam thdi chiu thug luy kg la 300.000.000d, dugc hoan nhap vac nam 2018 ngn thug suSit thue TNDN dugc sii dung dg tinh thue TNDN hoan lai phai tra la 20%. Chi phi thug TNDN hoan lai phai tra: 300.000.000*20% = 60.000.000d
Chi ph! thug TNDN hoan lai nam 2017 dugc ghi nhan la chenh lech giua sd du cudi nam ciia tai khoan Thug TNDN hoan lai phai tra va sd du d^u nam ciia tai khoan nay : 60.000.000 — 120.000.000 = (60.000.000) d.
Bdt toan ghi sd nhu sau:
NgTK 347: 60.000.000 CdTK821: 60.000.000
- Cudi nam 2018, chenh tech tam thdi luy kg la 0, chi phi thug TNDN duoc ghi nhan = 0 — 60.000.000 = (60.000.000) ddng
Bdt toan ghi s6 nhu sau:
NgTK 347: 60.000.000 CdTK821: 60.000.000
Thdng qua viec xac dinh chgnh l^ch tam thdi lam can cu xac dinh thug thu nhap doanh nghigp hoan lai phai nop va tai san thug thu nhap hoan lai dugc hach toan cu thg cho tiing nam tren day chinh la muc tieu phan tich cua tac gia v^ su tac ddng cua phuang phap ng phai tra khi xic djnh thug thu nhap doanh nghidp hoan lgi ten cac chi tigu tren bang can ddi kg toan.
3. Kei luan
Vdi phuong phap tiep can thug TNDN hoan lai theo phuong phap ng phai tra cung vdi vi du minh hoa tren day, nhdm tac gia hy vgng cac doanh nghidp sg dg dang van dung VAS 17 trong thuc tg ciia doanh nghiep minh./.
Tai lieu tham khao
BO Tai chinh (2005), Chuan muc kg toan sd 17
"Thug thu nhap doanh nghiep",.
Bg Tai chinh (2006), Thdng tu hudng dan chuan muc ke toan sd 17, Thdng tu sd 20/2006/TT-BTC ban hanh ngay 20/03/2006.
Nguygn Manh Hign, Ban them vg kg toan thue thu nhap doanh nghidp
