Nghien culi irao ddi
Ve "HiAing dan viec trich lap va xiir ly cac khoan diT phong"
theo Thong I v 4 8 / 2 0 1 9 - BTC
^ ^ T h s . H a T h ! T U d n g V y * Ths. N g u y e n H a Le**
Ngdy 8/8/2019, Bo Tai chinh (?a ban hanh Thong tw "Himng d§n viec trich lap va xCrly cac khoan dir phong giam gia hang tdn kho; Ton that cdc khoan diu tif; Nty phii thu kho doi va Bao hanh san phim. hang hoa, djch VIJ, cong trinh x§y di/ng tai doanh nghiep (DN) (Thong tif 48/2019/TT - BTC sau day goi tit la TT 48) thay thS Thong tir 228/2009/TT - BTC ban hanh ngay 07/12/2009 (TT 228) va cac Thong tw swa ddi TT 228/2009/TT - BTC. TT 48 cd 3 chwang va 8 dieu.
Bai viet lam ro cac ndi dung m&i va khac so vai TT 228 va cic thdng tw sira doi TT 228.
Nhirng n^i dung mdi cua TT48
Mgt Id, Pham vi didu chinh va ddi tugng dp dyng:
TT 48 dp dung cho tdt ca cdc DN duoc thanh lap, boat ddng san xuat (SX), kinh doanh theo quy dinh ciia phdp luat Viet Nam ke ca cdc td chuc tin dung, chi nhanh ngan hang nude ngoai dugc thdnh lap hgp phap tai Viet Nam (Tru vide trich lap va xir ly cac khodn du phdng rui ro tin dyng ciia cdc td chiic tin dung vd chi nhanh ngan hang nude ngoai) vd hudng ddn trich lap cdc khodn dy phdng 1dm CO sd xac dinh khoan chi phi dugc trir khi xdc dinh thu nhap chiu Thue Thu nhdp DN (TNDN) theo quy dinh. Nhu vay, cdc khodn dy phdng quy dinh tai thdng tu ndy dugc tinh vao chi phi dugc trir khi xdc dinh thu nhap chiu Thue TNDN b-ong ky bdo cao. Tuy nhien, thdng tu cflng quy dinh rd; "DN khdng trich lap
dy phdng nii ro cho cdc khoan dau tu ra nude ngoai".
Thdng tu ndy khdng quy dinh viec trich lap cac khoan dy phdng cho muc dich lap va trinh bay Bao cao tai chinh cua cdc DN ma thyc hien theo phap luat ve ke todn.
Neu so sdnh vdi TT 228, thi pham vi dieu chinh cua TT 48 dd bao quat dugc ddy du cdc ddi tugng DN va quan trgng hem la quy djnh ro rang, tdch bach trich lap du phdng quy dinh tai thdng tu ndy chi phuc vu cho viec tinh thud TNDN ma khdng phyc vu lap trinh bay BCTC cho myc dich ke todn.
Hai la, Thdi diem trich lap va hoan nhap cac khodn du phdng la thdi diem lap BCTC nam.
Ba la, Trich lap dy phdng gidm gia bang tdn kho (HTK).
TT 48 khdng cd nhieu diem mdi ve ngi dung nay so vdi TT 228,
Nhdn. 12/11/2019 Bien tap- 14/11/2019 Duyet ddng:20/ll/2019 ngoai trir ngi dung: Xu ly ddi vdi HTK da ti-ich Idp dy phdng. Cy th6;
- Quy dinh pham vi HTK buy bd da bao qudt dugc tat ca cdc trudng hgp, gdm: HTK do thien tai, dich benh, hda hoan, hu hdng, lac hdu mdt, lac hau ky thuat, Idi thdi do thay ddi qud trinh sinh hda ty nhien, het ban sii dyng, khdng cdn gia di su dyng phdi dugc xit ly buy bd, thanh ly;
- Tbdm quyen xu ly: DN thanh lap hdi ddng xu ly hoac thue td chirc tu van cd chiic nang tbdm dinh gia de xdc dinh gia tri HTK buybd, tbanh 1^.
Nhu vay, thdng tu da md rdng pham vi td chiic danh gid khdng chi DN ma cd thd lya chgn thud mdt td chiic tu van cd chiic nang dinh gia thyc hien.
Bon Id, Dy phdng tdn that cac khodn ddu tu Du phdng tdn that dau tu cd cdc diem mdi nhu sau:
- Cac khoan dau tu ra nude ngoai khdng dugc trich lap du phdng tdn that.
- Ddi tugng lap dy phdng Id cdc loai chiing khoan phai cd du dieu kidn:
+ La chiing khodn niem yh hoac dang ky giao dich tren tbi trudng chiing khoan trong nude ma DN dang dau tu.
* Tdng thu ky VICA
* Cdng ty TNHH kiem todn E&Y Vi$t Nam
m
Nghien cihi trao ddi
+ La chung khoan dugc ty do mua ban tren thi trudng.
- Miic trich lap du phdng giam gia ddu tu chung khodn dugc tmh theo cdng thitc sau:
Miic trich dy phdng gidm gid dau tu chiing khodn = Gid tri khodn dau tu chiing khodn dang hach todn tren sd ke toan cua DN tai thdi diem lap bao cao tai chinh nam - (Sd lugng chiing khoan DN dang sd hiru tai thdi diem lap bao cao tai chinh nam x Gia chimg khoan thyc td tren thi trudng)
- Gid chiing khodn thyc td tren thi trudng dugc quy dinh:
+ Ddi vdi chiing khoan da niem yet: gia ddng cua tai ngay gan nhdt cd giao dich tinh den thdi diem lap BCTC nam;
+ Ddi vdi cd phieu da dang ky giao dich tren thi trudng giao dich:
gia tham chieu binh qudn trong 30 ngay giao dich lien ke gan nhdt trudc thdi diem lap BCTC.
Trudng hgp khdng co giao dich de xac dinh gid thuc te tren thi trudng thi DN tinh miic trich lap dy phdng theo cdng thitc tinh miic trich lap du phdng cac khodn ddu tu vdo td chitc kinh te trong nude, khdng phai cac khoan ddu tu chiing khodn.
- Ddi vdi trdi phieu chinh phii:
Gia trai phieu thuc te tren thi trudng la binh quan cac miic gid dugc nhd tao lap thi trudng cam ket chao gia chac chan trong phien chao gia theo quy dinh hoac la gid giao dich gan nhdt tai Sd Giao dich chiing khodn trong vdng 10 ngdy tinh den thdi diem lap BCTC. Neu khdng cd gia giao dich trong vdng 10 ngay thi DN khdng thyc hien trich lap dy phdng ddi vdi khodn dau tu nay.
- Ddi vdi trai phidu chinh quyen dia phuang, trdi phieu Chinh phil bdo lanh va trai phidu DN: gid giao dich gdn nhat trong vdng 10 ngdy tinh den thdi diem lap BCTC. Neu khdng cd gia giao dich trong vdng
10 ngay thi DN khdng thyc hien trich lap dy phdng ddi vdi khodn dau tu nay.
- Ddi vdi khodn dau tu khac, muc trich lap du phdng tinh theo cdng thitc:
Muc trich du phdng cho bing khoan ddu tu = Ty le sd hiru vdn dieu le thyc gdp (%) cua DN tai td chiic kinh te nhan vdn gdp tai thdi diem trich lap du phdng x (Vdn ddu tu thuc te cua cac chii sd huu d td chuc kinh td nhdn vdn gdp tai thdi diem trich lap du phdng - Vdn chu sd hiiu cua td chiic kinh te, nhdn vdn gdp tai thdi diem trich lap du phdng).
Lieuy:
- Doi vdi khoan dau tu cua DN mua ban ng gdp vao cac cdng ty cd phan thdng qua viec chuyen ng thanh vdn gdp, khi trich lap du phdng DN mua bdn ng dugc loai tru khodn Id liiy ke tai cdng ty nhdn vdn gdp phat sinh trudc thdi diem chuyen ng thanh vdn gdp.
- Trudng hgp td chiic kinh td nhdn vdn gdp khdng lap bdo cao tai chinh cimg tjidi diem thi DN khdng dugc thyc hien trich lap dy phdng ddi vdi khodn ddu tu nay; ngoai trir cac trudng hgp sau, DN dugc thyc hien trich lap dy phdng can cu theo bao cao tai chinh quy gdn nhdt cua td chiic kinh td nhan vdn gdp:
+ Td chiic kinh td nhdn von gdp khdng lap bdo cao tdi chinh ciing thdi diem lap bdo cao tdi chinh nam cua DN gdp vdn do da ngimg boat ddng va dang chd xu ly (gidi thd, pha sdn).
+ Td chiic kinh te nhan vdn gdp dugc phep lap bdo cdo tai chinh khac vdi thdi didm lap bdo cao tai chinh nam cua DN gdp vdn vd da cd thdng bao cho ca quan cd thdm quyfin theo quy dinh ciia phap ludt ve ke toan.
Ndm Id, Du phdng ng phdi thu khd ddi
Mdt sd quy dinh cdn quan tdm:
- Miic trich Idp dy phdng dugc
quy dinli rieng cho cac DN noi chung vd DN kinh doanh dich vy vien thdng, DN kinh doanh ban le hang hda theo thdi ban qua no;
Cythd:
a) Ddi vdi ng phai thu qua han thanh toan, miic trich lap dy phong nhu sau:
- 30% gia tri ddi vdi khoan up phdi thu qua ban bi 6 thang den dudi 1 nam.
- 50% gia tri ddi vdi khodn rvj phai thu qua ban tii 1 nam den duoi 2 nam.
- 70% gid tri ddi vdi khoan n?
phai thu qud ban tir 2 nam den (faioi 3 nam.
-100% gia tri ddi vdi khoan ng phai thu tir 3 nam trd len.
b) Ddi vdi DN kinh doanh dich vy vien thdng va DN kinh doanh bdn le hang hda, khoan ng phai thu cudc dich vu vien thdng, cdng nghe thdng tin, truydn hinh tra sau va khoan ng phai thu do ban le hang hda theo hinh thiic tra cham/tra gop cua cac ddi tugng ng la cd nbanda qua ban thanh toan mite trich lap dy phdng nhu sau:
- 30% gia tri ddi vdi khoan no phdi thu qua hsin tu 3 thang din dudi 6 thang.
- 50% gia tri ddi vdi khoan n?
phdi thu qua h^n tu 6 thang den dudi 9 thang.
- 70% gia tri ddi vdi khoan n?
phai thu qua ban td 9 thdng den dudi 12 thdng.
- 100% gid tn doi vdi khoan ng phai thu bi 12 thang trd len.
- Ddi vdi khoan ng mua ciia DN mua ban ng, can cii phuang an mua, xu ly ng vd cac nguyen tac trich lap du phdng tai Thdng hi vk) de thyc hien trich lap du phdng, so dy phdng dugc trich lap tdi da bai^
sd tien md DN da bd ra de mua khoan ng, thdi gian trich l^p toi da khdng qud thdi gian tai co cdu DN, thu hdi ng tai phuong an mua, xu ly ng.
d ^qp chi We todfi£-Wiem todn so thdng 11/2019
Nghien cilU trao ildl
- DN khdng thuc hien trich lap dy phdng khodn ng phdi thu qua thdi han thanh toan phdt sinh bi khoan lgi nhudn, cd tiic dugc chia do gdp vdn ddu tu vdo cac DN khac.
- Khi trich lap du phdng ng phai thu khd ddi cua mdt ddi tugng ng cd phat sinh ca ng phdi thu vd ng phdi tra, can cii bien bdn ddi chieu cdng ng giiia hai ben de DN trich lap dy phdng tren co sd sd cdn phai thu sau khi da bu tru khodn ng phdi trd cua ddi tugng nay.
Mdt ndi dung dang quan tam, do la cdc td chitc kinh te dugc xu ly cac khoan ng phdi thu da dugc trich lap 100% dy phdng khi cd ddy
du cac tai lieu chiing minh khdng cd khd nang thu bdi ma sau 03 nam tinh tir thdi didm DN trich lap du 100% dy phdng vdn chua thu hdi dugc ng hoac khodn ng phai thu da dugc trich lap 100% du phdng theo quy dinh cho cac td chuc kinh doanh dich vu vien thdng, DN kmh doanh bdn le hang hda ma sau 01 nam tinh bi thdi diem DN trich lap dii 100% du phdng ma van chua thu hdi duac ng.
Sdu Id, Dy phdng bao hanh san pham, hang hda, dich vy, cdng trinh xdy dyng,
Ndi dung can quan tam ddi vdi vdn de nay: "Tdng muc trich lap dy phdng bao hanh ciia cdc san pham.
hdng hda, dich vy, cdng bTuh xay dyng theo cam ket vdi khach hang nhimg tdi da khdng qud 05% tdng doanh thu tieu thu trong nam ddi vdi cac san pham, hang hda, dich vu va khdng qua 05% tren gia bi hgp dong ddi vdi cdc cdng trinh xay dyng."
Cac ndi dung brong br nhu quy dinh tai TT 228 vd cac thdng tu sua ddi TT 228 khdng dg cap frong bai viet ndy. D
Tdi li$u tham khdo
-TT 228/2009/TT-BTC:
-TT 48/2019/TT-BTC:
- QD so 149/2001/Q D - BTC.
(Tiep theo trang 14) cang Idn dd tan dung cac lgi thd cua chudn myc BCTC qudc te tren thi trudng vdn.
- Trinh do hgc van cao, viec ap dung IFRS se de dang ban, bdi le IFRS dugc danh gia la kha phiic tap.
- He thdng phap luat anh hudng rat nhieu den chudn myc ke toan tai Viet Nam.
Ket luSn
Nghien ciiu thyc hien viec ddnh gia cac nhdn td dnh hudng den viec dp dyng IFRS tai Vi$t Nam, ddng gdp cho tai lieu nghien ciiu thyc nghiem chuydn nganh ke toan - kiem toan. Ket qua phdn tich cho thdy cac nhan td dnh hudng den viec dp dyng IFRS tai Viet Nam Id tang trudng kinh te, thi trudng vdn, trinh do hgc van va he th.ong phap ludt. Ddi vdi cac bien khdc, lien quan ddn mo hinh gdm van hda, he thdng chinh tri va hdi nhdp kinh td the gidi khdng tac dgng dang ke den quydt dinh dp dung IFRS. Nhu vay, quydt dinh dp
dung IFRS cd lien quan chat che vdi mdi trudng the che ciia cdc nude dang phat trien (he thdng phdp ludt) ciing nhu sd lieu kinh te vT md ciia hg. Ngoai ra, vdi nhu cdu bd sung vdn lien tuc, cac DN Vi?t Nam se phai chuan hi BCTC theo IFRS kbi hg tim kidm ngudn vdn tit cdc nhd dau tu nude ngoai.
Su thanh cdng ciia cdi each kd todn phy thugc rat nhieu vao cdc ngudn lyc ngan sach va nhan lyc, cdng nghe thdng tin. IFRS la mdt phuong phdp mdi va ddi hdi nhieu ky ndng ke toan nhu kidn thiic tdt, ke toan can phai ddo tao ke todn cd trinh do va chuyen mdn cao. Vi vay, nang cao trinh do hgc van ciia nhiing ngudi 1dm viec trong ITnh vuc kd todn tdi chinh la vdn de cdn dugc dat len hang ddu. Cac CO sd dao tao dai hgc can day manh viec ddi mdi c h u a n g t r i n h , p h u a n g thitc ddo tao vd cdng tac nghien ciiu khoa hgc ve ke toan. Viec cdi tien, bd sung chuang trinh, phuang thiic ddo tao kd todn bdc dai hgc theo hudng hien dai, phu hgp vdi tidn
trinh hgi nhap khu vyc vd qudc te, dac biet quan tdm cdch thiic dao tao theo hudng tich eye, IFRS cdn dugc quan tdm trong thiet ke chuang trinh. Gido trinh v6 kg toan cung can thay ddi mdt each can ban, trong dd lay IAS vd IFRS Id nen tdng de hgc vien hieu thyc chat vdn de, thay vi chi tap trung vao nghiep vy chi tidt.D
Tdi lieu tham khdo
Due Hong Thi Phan. 2010. The Rele- vance of International Financial Reporting Standards (IFRS) to a Developing Coun- liy. Evidence from Vieinam
Due Hong Thi Phan, Bruno Mascitelli
& Meropy Barut, 2014. Perceptions To- wards International Financial Reporting Standards (IFRS): The Case of Vietnam
Fatma Zehri & Jamel Chouaibi. 2013.
Adoption determinants of the International Accounting Standards lAS/IFRS by the de- veloping countries.
Zeghal & Mhedhbi, 2006 An analysis of the factors affecting the adoption of in- ternational accounting standards by devel- oping countries.
