NGHIEN CUU-TRAODOI
c ^ Thll" ba, tdng ciidng phdt trien cdng nghiep phu trqf de rut ngdn "thdi ky gia cdng", tdng ddn cdc sdn pham che bien sdu co gid tri gia tdng cao. "Thdi ky gia cdng"
la tho'i ky d a u c u a qua t r i n h cdng n g h i e p h o a . Trong thdi ky n a y k h d n g chi t d c do t a n g trifdng gia tri s a n x u a t (GO) Idn hdn to'c do t a n g trifdng gia tri gia t a n g CVA) m a cdn chufa di/ng nhidu ye'u to' k h d n g b d n viJng do phu t h u o c vao nifdc n g o a i ca d a u vao va ddu r a . Bai h o c k i n h n g h i e m cua c a c nu'dc c d n g n g h i e p p h a t trien cho t h a y c d n g n g h i e p hd trd giii vai trd q u a n t r o n g trong p h a t t r i e n c d n g n g h i e p . P h a t trien cdng n g h i e p hd trd t h u d c c a c n g a n h t r o n g diem cua n e n k i n h te k h d n g chi giup cac DN chii d d n g trong s a n xuat, giam gia t h a n h s a n p h a m ; m a con giup c a c DN h o a t d o n g trong linh vu'e n a y d a y m a n h h d p t a c , gdp p h a n thifc h i e n m u c tieu t a n g ty le ndi dia h d a c a c s a n p h a m . De p h a t t r i e n n h a n h , cd hieu qua va b d n \afng cac n g a n h cdng n g h i e p phu Ird edn thie't:
- Xay du'ng quy h o a c h long the vd p h a t trien cac n g a n h cdng nghiep phu trd va quy h o a c h cu the cho tu'ng n g a n h . Trifdc m a t , p h a t trien cae loai cdng n g h i e p phu trd cd nhu cau Idn, trinh do cdng nghe k h d n g cao cd t h e huy dong sif t h a m gia ciia cac DN vifa va n h o trong nu'dc, nhif cdng n g h i e p phu trd cho m a y m a c , giay d e p XK.
- Nghien ciJfu b a n h a n h va thu'c thi chinh s a c h thu hiit dau tif, d a c biel la dau id t n / c tie'p nifdc ngoai vao p h a t trien cdng nghiep phu trd. Xac lap quan he dn dinh giiJa cac DN sd dung vdi cac DN san xual nguyen phu lieu.
thu'c hien si/ t h a m gia ddu tif cua cac DN suf d u n g va cac DN s a n xuat nguyen phu lieu.
Thu* tii, ddy manh vd ndng cao chdt liidng ddo tao ngudn nhdn liic cho cdng nghiep
Cdn ed si/ gdn bd td't h d n giUa d a o tao va sijf dung ngudn n h a n li/c, can dd'i giiJa dao tao va d a p u'ng nhu cdu thi trifdng lao ddng.
Nang cao c h a t lifdng d a o t a o S cae b a c trung hQC chuyen n g h i e p va dai hoc, chii trpng tdi dao tao n g a n h nghe cho c a c n g a n h cdng n g h i e p miii n h o n , t r o n g d i e m , cdng nghe cao.
Sau h d n 2 0 n a m thi/c h i e n difdng ldi ddi mdi, n d n c d n g n g h i e p nifdc ta da d a t difdc n h i e u t h a n h ti/u, cd ca'u k i n h te ngay c a n g difdc h o a n t h i e n . Tdi ca'u true k i n h te n g a n h c d n g n g h i e p d nifdc ta la yeu cdu k h a c h quan n h d m cdc m u c tieu t a n g trifdng, t a o viec lam, t a n g tich luy vd'n, p h a t t r i e n n g u d n n h a n li/e va do dd y nghia cua nd r a t quan t r g n g •
Tdi lieu tham khdo
Bui Thi Thiem, Mgt sd vdn de vi cd cdu cong nghiep Viet Nam, Tap chi Khoa hgc DHQGHN.
Nguyen Ke Tuan, Tdi cd cdu ngdnh cong nghiep theo yeu cdu phdt triin bin vdng. Tap chi Kinh te va Phat trien.
Nguydn Xuan Dung, Cdng nghiep Viet Nam trong tien trinh hgi nhap kinh te quoc te, Nha xua't b a n Khoa hgc xa hgi.
P h a n D a n g Tuat, Tdi cd cdu cong nghiep nhiem vu trgng tdm cua phdt trien kinh te - xd ligi den 20, KTQL s d t h a n g 8 / 2 0 0 9 (trang 5).
Thdi bao Kinh te Viet Nam 2005. 2006. 2007. 2008. 2009.
L
di n h u a n c a n g cao thi rui ro c a n g Idn, rui ro p h a t sinh tif c a c k h o a n nd p h d i thu khd ddi, rui ro giam gia h a n g tdn kho, c a c k h o a n d a u td tai chinh... Dc chu d g n g hdn vd tai c h i n h khi p h a i dd'i m a t vdi rui ro DN p h a i thi/c h i e n c a c c h i n h s a c h dd p h d n g . Vi cd b a n , di/ p h d n g thi/c chat la viec trich trifdc vao chi phi (CP) h o a t d d n g s a n xuat kinh d o a n h n a m bdo cdo cua DN giup DN cd ngudn tai chinh de bu d d p tdn t h a t cd t h e xdy r a trong n a m ke h o a c h n h d m b a o t o d n vd'n kinh d o a n h , d a m b d o p h a n a n h gid tri vat tif h a n g h d a tdn kho, cdc k h o a n ddu tif tai c h i n h k h d n g cao hdn gia thi trifdng va gia trj cae k h o a n nd p h d i thu k h d n g cao hf!n gid trj cd t h e thu hdi tai thdi diem lap b a o cao tai chinh.The nhifng cho de'n nay r a t il DN chiu trich lap di/ p h d n g \n sd a n h hifdng xau de'n ldi n h u a n , gia cd phie'u niem yet va cdn vi n h i i n g diem chifa rd r a n g trong T h d n g tif sd 1 3 / 2 0 0 6 / ' r r - B T C b a n h a n h n g a y 2 7 / 2 / 2 0 0 6 ciia Bd Tai c h i n h k h i hifdng d a n trich lap dif p h d n g . Trong bd'i c a n h k i n h te' suy t h o a i , k h u n g h o a n g va kinh d o a n h ddy b a t dn thi trich lap di/ p h o n g la viec cdn l a m . De lam rd hdn T h d n g tif s d 1 3 / 2 0 0 6 / r r - BTC n h d m t a o didu kien cho DN trich l a p di/ p h d n g ddy du va c h i n h x a c cdc k h o a n dl/ p h d n g ngay 7 / 2 / 2 0 0 9 Bd Tai c h i n h da b a n h a n h Thdng tif 2 2 8 / 2 0 0 9 / ' r r - BTC t h a y the Thdng tif sd 13. Tuy n h i e n , T h d n g tif so 2 2 8 / 2 0 0 9 / ' r r - B T C van cdn
2 2 I THUONGMSI So 18/2010
PHAP LUAT-AN NINH THirONG MAI I j
Mfii si' y kien vi Irith lap djf phong
• DAO THUY HA
mdt sd diem chifa rd r a n g va phu hdp vdi thi/c le ciia DN the hien d nhiing ndi dung sau:
Dd'i nd'i dii phong ton thdt cdc khoan ddu tii tdi chinh: Tai tiet a, diem 2, Didu 5 phdn II cua Thdng tif 228 quy dinh ddi tifdng trich lap di/ p h d n g c a c k h o a n dau tu tai chinh dai h a n la cac khoan vd'n DN dang ddu tif vao td chifc kinh le k h a c difdc t h a n h lap theo quy dinh ciia p h a p luat nhif Cty Nha nifdc, Cty TNHH, Cty cd phdn, Cty hdp danh... va cac k h o a n ddu tif dai h a n k h a c phai trich lap di/ phdng neu td chdc kinh tc ma DN dang ddu tif hi Id (IrOf trifdng hdp Id t h e o kc hoach da xac dinh trong phifdng an kinh doanh trifdc khi ddu tif).
Theo quy dinh nay thi k h o a n ddu lif vao Cty CO p h a n vifa du'dc trich lap dif p h d n g giam gia chifng k h o a n lai vifa difdc trich lap du' phdng tdn t h a t ddu tif lai chinh dai h a n . Cung t h e o quy dinh nay thi nhiing cd phieu h a n che' chuyen ddi thi k h d n g difdc lap dif p h d n g giam gia ddu tif chifng khoan nhifng xet t r e n gde do la khoan ddu tif dai h a n vao id chifc kinh te ma td chifc kinh te bi Id thi lai difdc lap di/ p h d n g tdn that. Vay de thdng n h a t dd'i tifdng difg'c trich dil p h d n g tdn that ddu tif tai chinh thi Thdng tif 228 nen quy dinh ddu tif vao Cty cd p h d n la ddu tif chifng khoan va chi lap dif p h d n g cho chifng k h o a n bi giam gia t h e o quy dinh.
Doi vdi dii phong gidm gid hdng ton kho: Ddi tugng du'dc
trich l a p dif p h d n g bao gdm n g u y e n vat lieu (NVL), cdng cu d u n g cu cho s d n xuat, vat tif h a n g h d a tdn kho (bao gdm cd h a n g tdn k h o bi hif hdng, k e m p h a m c h a t , lac mdt, lac hau ky t h u a l , loi thdi, if dgng c h a m luan chuyefn...) s d n p h a m dd d a n g (SPDD), chi phi dich vu dd d a n g m a gia gd'c t r e n sd ke loan cao h d n gia tri Ihudn cd the thifc h i e n difdc. Trong cac dd'i tifdng t r e n thi SPDD la dd'i tifdng m a gia tri t h u d n xdc dinh tifdng dd'i k h d va thifdng chi xac dinh difdc gia tri t h u d n ciia b a n t h a n h p h a m , cdn SPDD thi k h d n g trao ddi n e n k h d n g cd gia thj trifdng de t h a m chie'u. Do dd, de ifdc tinh gia tri thudn cua SPDD cdn d d n h gia ty le p h d n t r a m h o a n t h a n h so vdi chinh p h a m va lay dd lam can cif de ifdc tinh t r e n cd so' gia tri trifdng ciia t h a n h p h a m t h e o cdng thifc:
ciia viec trich lap dif p h d n g xuat p h a t tif viec t u a n thu nguyen tdc t h a n t r g n g trong ke t o a n n e n khi NVL t d n k h o cd k h a n a n g t d n t h a t va t h d a m a n 2 didu kien lap dif p h d n g la cd b d n g chiing chifng m i n h gia vdn va thudc quydn sd hifu cua DN thi difdc trich lap dif p h d n g . Ddi vdi SPDD thi chi lap di/ p h d n g khi gia b d n cua s a n p h a m , dich vu do nd s a n xua't r a bj giam gid.
Doi vdi dii phong nql phdi thu kho doi: De k h d c p h u c nd xa'u thi ed n h i d u phifdng e a c h nhif tinh lai s u a t t r e n nd qua h a n , chie't k h a u nd khd ddi, tim kiem dich vu hd trd... nhifng viec cdn lam dau tien de q u a n ly ni?
xau la trich l a p di/ p h d n g c a c k h o d n nd p h a i thu khd ddi. Vice trich lap di/ p h d n g nd p h a i thu khd ddi difpc c a n cil vao Dieu 6 p h d n II, Thdng tif 2 2 8 . Tuy n h i e n
Gia tri t h u d n
cua SPDD
Gia b a n cua SPDD tai thdi d i e m dif
p h d n g
Py le % h o a n t h a n h
ciia SPDD
CP de h o a n t h a n h
s a n p h a m
CP tieu
thu Ifdc tinh
Ngoai r a Thdng tif 2 2 8 ciing quy dinh khi N'VL cd gia trj t h u d n tha'p h d n gid gd'c nhifng gia b d n cua s a n p h a m , djch \TJ difdc s d n x u a t ra tif NVL n a y k h d n g bj gidm gid thi k h d n g difg'c trich lap du' phdng giam gia cho NVL tdn kho dd. Vay n e u NVL d u n g de sdn xuat nhieu loai s a n p h a m trong dd cd s a n pha'm lai, cd s a n p h a m Id thi NVL dd cd difdc trich lap dif p h d n g k h d n g va n e u difdc thi xac djnh nhif the n a o . Theo tdi, b a n c h a t
khi thifc h i e n t h e o hifdng d a n cua t h d n g lif n a y r a t nhidu DN k h d n g dii dieu k i e n l a p di/
p h d n g do k h d n g t h e cd dii can cif p h d p ly cho du thi/c si/ DN bj t h a t thu nd khd ddi. Cu t h e tai tiet a, die'm 4, Dieu 6 p h d n II quy djnh: nd k h d n g cd k h a n a n g thu hdi b a o gdm k h a c h nd da giai t h e , p h a s a n , k h a c h nd ngifng h o a l d p n g va k h d n g ed k h a n a n g chi tra nhifng p h a i cd c a c tai lieu chifng m i n h k h d n g cd tai sdn thifa kc '^^
THUONGMAI So 18/2010 I 2 3
PHAP LUAT - AN NINH THUONG MAI
1^= de trd nd do C h i n h quydn dja phifdng xac n h a n dd'i vdi ca n h a n va k h d n g cd k h a n a n g t h a n h loan ddi vdi td chifc kinh te ngifng h o a t d d n g do cd q u a n quye't djnh t h a n h l a p h o a c td chu'c d a n g ky k i n h d o a n h ca'p.
T r e n thifc tc cd q u a n c h i n h quydn chi xdc n h a n vd vice ca n h a n m a i lieh. che'l h o a c bj truy n a . truy id hoac d a n g Ihi h a n h a n chif k h d n g x a c n h a n k h a n a n g chi tra ciia h g . Tu'cJng tu, cd quan d a n g ky kinh d(janh k h d n g t h e thi/c hien kiem tcjan DN n e n khdng the xac n h a n k h a n a n g t h a n h loan ciia DN. T h e o tdi trong didu kien Nha nu'dc cho p h e p DN Uf kc khai, tu' ehju t r a c h n h i e m thi k h d n g cdn b a t budc p h a i cd x a c n h a n ve k h d n a n g t h a n h loan ciia k h a c h nd tif ciic c(( quan chinh quydn. DN phai u'dc tinh mifc tdn t h a t ciia cac k h o a n nd phai thu khd ddi t r e n co' H()' c a c c a n cif hc.Jp ly n h a i theo c h u a n mifc so 29 - thay ddi cac chinh sach kc l o a n , u'dc linh ke' loan \'u c a c sai sdt, c h u a n mifc so 18 - cac k h o a n dif phdng, tiii s a n va nd tiem t a n g .
Doi vdi dii phdng ve bdo hdnh sdn phdm. hdng hoa, cdng trinh xdy lap:
+ Vc mifc trich dif phdng: Tai muc 2. Dieu 7 p h a n II, Thdng tif 2 2 8 quy djnh vi long mifc trich lap du phdng td'i da k h d n g qua 5"A) tdng d o a n h thu dd'i vdi c a c s a n p h a m h a n g h()a la cu'ng n h a c vu chu'a phii hop \'(')i thu'c le. Khi b a n h a n g , DN phai cam ket bao h a n h thi-o h o p ddng cho cac chi liet, thiet bj chif k h d n g khdng che tdng chi phi b a o h a n h chinh v\ vay chi phi ve b a o h a n h s a n p h a m h a n g h d a r a t b i e n ddng. Dc tao dieu kien cho DN du' phdng tdn t h a t sau b a n h a n g
2 4 I THUOHGMAI So 18/2010
thi n e n dc c a c DN tif ifdc tinh ty Ic bao h a n h tren cd sd doanh thu thu'c le lieu thu va chi phi b a o h a n h thu'c W: cdc ky trifdc.
+ Vd xil ly k h o a n dil phdng:
Tren thi/c te khi bdo h a n h cdng trinh thi chi phi thi/c te' vd b a o h a n h (;d t h e Idn h d h s d di/
p h d n g da trich. Trong h a c h loan k h o a n c h e n h lech n a y k h d n g difdc T h d n g tif 2 2 8 l a n Quyet djnh s d 1.5/2006/QD-BTC ngay 2 0 / 3 / 2 0 0 6 ciia Bd trifdng Bd Tai chinh hif(')'ng d a n . Theo ldi k h o a n c h e n h lech n a y cdn coi la k h o a n thiol h a i \'e s a n p h a m h d n g ngoai djnh mifc va difi.((
h a c h loan nhif sau:
Khi cdng vice sifa chila, b a o h a n h cdng trinh h o a n t h a n h kc loan k e l chuye'n va tinh giu t h a n h b a o han?i:
Nd TK 1544: Chi phi b a o h a n h p h a t sinh
Cd TK 6 2 1 , 6 2 2 . 6 2 3 , 6 2 7 Khi b a n giao cdng vigc b a o h a n h hoan t h a n h cho chii ddu lif
NdTK 3 5 2 - P h a n chi phi bdo h a n h da trich lap dif p h d n g
Nd TK 4 1 5 - Nc'u dung quy di.f phdng lai chinh de bii d a p
Nd TK 811 - Neu h a c h loan vao chi phi
Cd TK 1544 - Gia t h a n h buo h a n h cdng trinh xay ldp.
T<')m lai. dif p h d n g la c a n thiet dc Cly cd dii vdn t r a n g trai cho linh hudng xau. IVIinh b a c h thdng tin cimg r a t cdn thiet de ra quyet djnh ciia n h a ddu lu', nha eung c a p tin dung... Do d(') Bp Tai chinh c a n p h a i lam rd luJn nhifng quy dinh vc trich lap.
h o a n n h a p vd xd ly c a c k h o a n dif p h d n g t r a n h tinh t r a n g c a c Cty trdn t r a n h lap dif p h d n g vi sd cdng b d Id hoac hii dung dc linh them vao chi phi n h d m lam giam nghia \-u ndp ngan s a c h •
He thong nganh san pham Viet Nam
N
gay 11/5/2010, ThiJ tudng Chinh phu da ky Quye't dmh sd39/2010/QB-TTg ban hanh hie thd'ng nganh san pham 'Viet Nam thay the Quye't dmh sd 582/TCTK-PPCD ngay 2/12/1996 cua Tdng cue trUdng Tdng cue Thong ke ban hanh He thd'ng phan laal san pham chu yeu. Viec ban hanh He thong nganh san pham Viet Nam nham dap Qng su phat then manh me va su thay ddi ve cau true cua nen kinh te trong nudc, nang cao tinh tuang thich vdi cac phan loai thdng ke khac va he thong nganh san pham theo chuan mdi ban hanh cua quoc te.De cac dan vi nghien cOu va sQ dung Bang He thd'ng nganh san pham Viet Nam, Bd Cdng ThUdng da dang tren trang web cua Bd cac van ban lien quan gdm ed cac file:
- Quye't dmh so 39/2010/QD- TTg cua Thu tudng Chinh phu ve viec ban hanh He thd'ng nganh san pham Viet Nam;
- He thd'ng nganh san pham Viet Nam.
Dd'i vdi cac Vu, Cijc thudc Bd cd the tra cQu Quye't dmh da dang tren trang hame.moit.gov.vn mtic
"Van ban ngoai nganh".
Dien thoai lien he: (04) 22202305 (Vu Ke hoach - Bd Cdng Thuang) •
