1 TOIUIC'T nEM
DACDIEIVI MO HINH
va ca che tai chinh cua^
Tap doan Biru chinh vi§n thong chi phoi toi viec
hach toan ke toan
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i p doin Buu chinh vien thdng Viet Nam (VNPT) cd tru sd dit tai tda nhi Ocean Park - so 1 Dio Duy Anh, quin Ddng Da, thinh phd Ha Ndi.Tip doin dugc td chuc va boat ddng theo diiu le dugc Chinh phu phe duyet tai cic Quyet dinh:
Quyet dinh sd 58/2005/QD-TTg ngiy 23/3/2005 vi viec phg duyet d i an thi diem thanh lip VNPT, Quye't dinh sd 06/2006/QD-TTg ngiy 09/01/2006 ve viec thinh lip cdng ty me - VNPT v i Quyet dinh sd 265/2006/QD-TTg ngay 17/11/2006 ve viec phe duyet dieu le td chuc v i boat ddng cua VNPT. Ngay 26/3/2006, VNPT da chinh thuc ra mit v i di vio boat ddng. Thyc hien quyet dinh sd 674/QD-TTg ngiy 01/6/2007 eua Thii tudng Chinh phii ve viec phg duyet di an thinh lip Tdng cdng ty Buu chinh Viet Nam, VNPT da hoan thanh chia tich Buu chinh vien thdng tren dia ban cac Tinh/Thinh phd'. Ngiy 26/12/2007 VNPT d i chinh thuc
cdng bd Quyet dinh thinh lap Tdng cdng ty Buu chinh Viet Nam va Tdng cdng ty niy da di vio boat ddng tu 01/01/2008. Theo dd, tu Buu dien tinh hien nay se hinh thinh hai don vi: Buu dien Tinh/thinh phd tryc thudc Tdng cdng ty Buu chinh Viet Nam va Viin thdng Tinh/thinh phd tryc
thudc cdng ty me - Tap doan Viin thdng Viet Nam.
Cd the khai quit so do md hinh td chuc cua VNPT nhu sau:
Trong dd:
- Buu dien cap huyen, bao gdm:
Buu dien huyen; buu dien thinh
2 8 NOHIEN c i t KHOA HOC Kim TOAN
-So 22/rhang 8 - 2009
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Cd the khii quit so do md hinh td chuc cua VNPT nhu sau:
• '
TCT Buu chinh
' '
Cac Bim dien Tinh/thanh pho
' '
Cac Buu dien huven/thi xa
Tap doan Bim chinh vien thong Viet Nam
'' ''
Cac dcm vj phu thuoc, hen quan khac
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i Cong ty Me
''
Vien thong Tinh/thanh pho
"
Vien thong huven/thi xa
t> TMPC'mlw
Dien Bign - Lai Chiu; cdng ty viin thdng Dak Lak- Dak Ndng; cdng ty viin thdng Can Tho - Hiu Giang;
cic cdng ty dpc. Cue buu dien trung uong; cic ban quan ly tryc thupc Tap doan; Vin phdng tip doan. Buu dien Tinh se bach toin tip hgp cic khoan doanh thu, thu nhap, chi phi, thue v i cua buu dien huyen vi cda buu dien Tinh sau day thyc hien thanh quyet toin vdi Tip doin.
- Tip doin Buu chinh viin thdng (ban k i toin - thdng ke - tai chinh): bach toin tip hpp toan bd cic phat sinh tai Tip doin cung phd; dcm vi hach toin rigng; cdng
ty dien bio - dien thoai; cdng ty viin thdng tryc thudc Buu dien Tinh, thinh phd; cic Trung tim tryc thudc cic cdng ty dpc se chi cd nhiem vu la tip hgp chiing tir va ghi nhin cic nghiep vu phit sinh sau dd chuyen ve Buu dien
Tinh/thanh phd.
- Buu dien Tinh la ten gpi chung cda cic don vi thinh vign hach toin phu thudc T i p doin, bao gdm: cic buu dien Tinh/thinh phd;
cdng ty vign thdng
S6 2aTh4ng 8 - 2009 NGHIEN Ciri KHOA HOC KI^MTOi-V 2 9
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Ke toan tai buu dien huyen
Khi phat sinh thue GTGT Ng TK 13635/C6 TK 111, 112,331...
Khi phat sinh thui GTGT Ng TK 111, 112,
131.../C6TK 33635 Sau day thanh toan bii tru vdi BD Tinh vi thui GTGT: Ng TK 33635/Cd TK 13635, sd chenh lech con du No TK 13635 hoac C6 TK 33635 la sd dugc cap hoac phai nop
Ke toan tai buu dien Tinh
Ke toin tai ban Kg loan - thdng ke - tai chinh dau vao
- neu phat sinh tai BD Tinh:
NgTK 13311 C6TK111.112.331.
-Neu phat sinh tai BD huyen:
Ng TK 13311/C6 TK 33635
Ng TK 13311/C6 TK 111, 112,331...
dau ra
- neu phat sinh tai BD Tinh: Ng TK 111, 112, 131.../C6TK333111 - neu phat sinh tai BD huyen: Ng TK 13635/
Co TK 333111
Ng TK 111, 112, 131.../C6TK 333111
mobifone
nhu ciia Buu dien Tinh/thinh phd chuyen Ign v i sau dd thyc hien thanh quyet toin, diiu det v i phan phdi ket qua.
Bieu hien cu the ciia sy anh hudng md hinh td chiic ciia VNPT tdi qui trinh bach toin cd the dugc minh boa qua mdt so khia canh sau:
Thu nhat, hach todn thui'GTGT Ngoii ra cdn nhiiu cic khoan nghiep vu phat sinh ciing dugc bach toin theo nguyen tic tuang ty, nhu xac dinh ket qua v i phin phdi ket qua; cac khoan thanh toan ndi bd; boat ddng diu tu xiy dyng co ban; bach toin ngudn vdn...
Ngoii ra, die diem rieng cua nginh buu chinh viin thdng la bach toin toin nginh: de hoan thanh mdt nghiep vu kinh doanh thi can phai cd sy tham gia ciia nhieu don vi, nhiiu bd phin trong nginh, cdn doanh thu vi nghiep vu dd chi
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3 0 NOHIEN Q\X KHOA HOC HEM TOAN
-So 22/rhang 8 - 2009
f (Bdng 3) Thii hai, hach toan doanh thu phit sinh
Ke loan tai buu dien huyen
Ke toan tai biru dien Tinh
Ke toan tai ban Ke toan - thong ke - tai chinh Khi phit sinh doanh thu
Ng TK 111, 112, 131.../C6TK 51131, C6 TK 33635
Ng TK 111, 112, 131.../Co TK 51131, Co TK 333111
Ng TK 111, 112, 131.../C6TK 51131, C6 TK333111
Doanh thu kinh doanh BCVT phan chia - phan nhan dugc: Ng
TK13638/C6TK5115 - phan phan chia cho cac dcm vi khac: Ng TK 5115/C6TK 33638
- phan nhan dugc tir cac ddi tic: Ng TK 13683, Ng TK 136881/C6 TK 5115, C6TK 333111
- neu cap cho BD Tinh:
Ng TK 5115/C6 TK 33621
- niu BD tinh nop ve:
Ng TK 13621/C6 TK 5115
Doanh thu hoat dpng tai chinh va thu nhap khac:
Ng TK 111, 112, 131.../C6 TK 515, 711, C6 TK 33635
Ng TK 111, 112, 1316.../C6TK515, 711, Co TK 333111
Ng TK 111, 112, 131.../C6 TK 515, 711, Co TK 333111
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dugc thyc hien d mdt dcm vi nio dd ciia nginh. Nhu viy, kit qua kinh doanh buu chinh viin thdng chi cd the xic dinh diing din trgn pham vi toin nginh. Doanh thu v i chi phi cda boat ddng kinh doanh Buu dien huyen se dugc tip hgp vio Buu dien tinh v i Buu dien tinh se thanh quyet toin vdi Tip doan de xic dinh kit qua toin nginh.
Diiu nay phan inh ring mdi quan he giua cic dcm vi tryc thudc trong ndi bd l i tuong ddi chat che va phat sinh thudng xuygn, din den khi lip BCTC Hgp nhit viec loai trir sd du cic khoan phai thu, phii tra ndi bd se rat ldn (TK 136 - Phai thu ndi bd cd 06 TK cap 2, 28 TK cap 3 v i 10 TK cap 4). Bgn canh dd, sin pham ciia buu chinh viin thdng thudng khdng cd phan dd dang cho ngn khi viec loai tru cac khoan lai Id chua thyc hien trong gii tri hing tdn kho cudi ky thudng xay ra rat it.
Sd 22miang 8 - 2009 NGHlftN CCU KHOA HOC Klfol TOAN 3 1