HƯỚNG DẪN LÀM KẾ TOÁN ĐƠN VỊ CHỦ ĐẦU TƯ BẰNG EXCEL

Cac d an v| chu dSu tu khOng thanh lap Ban quan ly du an thi k£ toan du an d iu tu duac thuc hiSn tr6n cung he thong s6 ke' toan cua doanh nghiep hoac dan vj hanh chinh su nghiep nhung p

Hl'ClNG DAN LAM KE TOAN B0N VI CHUBAUTlf BANG EXCEL

TRAN VAN THANG

HlfOiNG DAN LAM KE TOAN DClN VICHU DAU T

LCfl G ltfl THIEU

Nhdm nang cao chat luang quan ly nha nude ve doanh nghiep Nha nude dd ban hanh he thong che dQ ke todn cho cac doanh nghiep He thong ke todn nay duae thuc hi$n theo quyet dinh so 1141-TC-QD-CDKT ky ngay 01/11/1995 cua Bo trudng

25/10/2000 ve che do bdo cao tai chinh doanh nghiep) Trong qua trinh sii dung, do dac diem kinh te, yeu cau quan tri kinh doanh cua tCcng doanh nghiep ma Nha nude

da ban hanh them quyet dinh so 214/2000/QD-BTC Quyet dinh nay do Bo Tai chinh

ky ngay 28/12/2000 dp dung cho cac dan vj chii dau t u

N goai ra, ngay 31/12/2001 Bo trudng Bo Tai chinh cung ky quyet dinh so

Nam khoa XI, tai ky hop tlu'f 3 ngay 17 thdng 6 ndtn 2003 da thong qua Luat ke todn

Viec thay doi nay ddi hoi phai xay dung dong bo che do chiing tit, so sdeh,

he thong tai khoan vd cac bao cao tai chinh cho cac dan vi chu dau tu “Hudng dan lam ke todn dan vi chu dau tu bang Excel" la cuon sdeh ma thong qua do tdc gid mong muon he thong hoa phuang phap ghi chep so sdeh ke todn vd lap cac bdo cao tai chinh m di nhat bdng M icrosoft Excel.

Tai sao lai dung Excel lam ke todn? Bdi vi Microsoft Excel rat de sit dung, than thien vdi ngudi dung vd khong ddi hoi ban co nhdng kien thuc phde tap ve lap trinh Excel thich hap vdi nhitng ai Ian dau tien hoc sit dung m ay vi tinh Rat nhieu cac dan vi thudng sit dung Excel de lam ke todn Lam ke todn bang Excel to cam giac nhu dang “viet tren g ia y ”, chinh dieu nay tao su an tam cho ngudi dung Tux nhien, khi dan vi cua ban phat trien den m ot miic nao do thi viec quan ly bdng Excel

se khong con thich hap, vi du: rat kho dung Excel de tu dong in cac phieu thu, phieu chi, phieu nhap, phieu xuat , ban can co nhdng phan mem chuyen ve co sd d d lieu nhu FOXPRO hay XTF.

N hieu tu lieu trong cuon sdeh nay dua tren cac van ban phap qui cua Nhd nude ve che dQ ke todn vd tham khao nhieu nguon tai lieu khac nhau, dong thdi due ket kinh nghiem qua qua trinh hudng dan ke todn cho cac dan vi chu dau tu (eu the

la Ban quan ly d u an) Vi la cuon sach de cap den Che do bdo cao tai chinh (che do bdo cao tai chinh cho cac “dcm vi chii dau tu ” co nhieu khac biet so vdi th e do ke todn cho cac “doanh nghiep" hay che do ke todn cho cac ‘‘dan vi hanh chinh su nghiep") vd lien quan den lanh vi/c quan ly, cung nhu hach todn gid thanh san xuat

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san pham thd, chdc chdn se khong the tranh khoi nhCtng thieu sot, suy nghT chu quan, rat mong ban doc gop y de cuon sach ngay cang hoan thien.

1 Bd'cuc cua cuon sach

Cuon s^ch nay dude trinh bay theo phudng phap tuan tir, tCr can ban den phufc tap DCfng n en “nhay c o c ”! Bdi vi nhCfng kie'n thtfc can ban ve ke toan chinh la nen tang phap ly cho cong viec sau nay cua ban D3u cac chudng va dau cac phan la nhffng khai niem , cuoi m5i chudng la nhilng tom lUdc ho3c m ot so cau hoi on tap O nhilng chudng quan trong se co nhffng vi du vdi nhffng so lieu gia dinh cu the cho mot Ban quan ly du an dien hinh nao do Hy vong, dieu nay se dinh hudng cho ban trong cong tac khi ap dung “Lam ke toan bang E x cel” vao ddn vi chu dau tU cua minh

Ban co the su" dung muc luc de tra ctfu khi su" dung “Hudng ddn lam ke todn

dcm vi chu dau tu bdng E xcel" Tuy nhien, nham giup ban thuan tien hdn khi tim

kie'm nhilng van de lien quan, tap sach dude chia lam 6 phan va 16 chUdng

Phan nay gidi thieu nhffng van ban phap qui ve viec ap dung che do ke toan ddn vi chu dau tif B ang ma tai khoan ke' toan Cac van ban nay co tinh chat b5t buoc khi ap dung che' do ke toan Ban nen doc ky p'han nay frudc khi chuyen sang phan ke tiep

Phan 2 gom ba chiTdng, chifdng 1: “Nguyen tac chung ve ke to a n ”, chudng 2: “Phan loai chifng tuf ke to a n ” va chudng 3: “Che do so sach ke to an " trinh bay nhtfng nguyen tac, hinh thiJc, m au bieu, phu"dng phap ghi chep

IlTu trff, bao quan chUng tCr va so ke' toan Thong qua do ban se hieu ro nhffng khai ni§m nhif: “So N hat k y ”, “So C ai", “So chi tie't”, “N hat ky

ch u n g ”, “Nhat ky - So c a i”

Gom m ot chifdng, chudng 4, mot so' bai hoc can ban ve bang tinh dien tuf

M icrosoft Excel 2002, nhffng kien thu'c can ban lam hanh trang cho ban khi

ap dung ke' toan bang m ay vi tinh

Bao gom cac chudng 5-8 lan ltfdt gidi thieu va hudng dan cach thu'c tao lap

va ghi chep cac chtfng tir ke toan ddn vi chu dau tu b in g Excel C ac chirdns; nay se gidi thieu cach quan ly he thong Nhan sir tien ludng khoan san pham , Q uan ly vat tir d ddn vi co san xuii't, Ke loan tien te va T ai san co dinh

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♦ Phan 5 Hutfng dan lap bao cao tai chinh b£ng Excel

Gom bay childng, chtfdng 9-15 Trong do:

Chudng 9: Tif d6ng hda tien trinh ghi so ke toan;

Chifdng 10: B£ng can doi ke toan;

Chudng 11: Quan ly nguon von dau tir

Chtfdng 12: Thtfc hien dau ttf theo dtf an

Chtfdng 13: Chi phf Ban quan ly dtf an

Chtfdng 14: B ao cdo thuyet minh tai chinh va mot so bao cao khac Chudng 15: Td khai thue GTGT

Phan nay gom m ot chudng, Chtfdng 16, gidi thi^u cach sff dung "Chuong

trinh ke todn m a u ” Chtfdng trinh chtfa tren 01 dla m em hoac dTa CD-ROM

va cac ban co the lien he de mua rieng vdi tac gia hay cac dai ly ban sach

D ay la m ot bo chudng trinh m lu ma ban co the sur dung ngay

C uoi cung la phan phu luc nham gidi thieu cho ban Luat ke toan mdi se dtfdc ap dung tCf ngay 01/01/2004 va Chuan mtfc so 1 Chuan mtfc chung

2 Cac qui tide dung trong cuon sach nay

“Cuon sach" co suf dung mot so thuat ngff qui tfdc nham dinh dang thuat

ngff va m at chff de lam ro nhffng thong tin dac b i e t :

♦ M ot chuoi nhtf sau:

Ctrl + E nter

Co nghTa la ban giff de phim Ctrl va nha'n phim Enter.

♦ C ac thuat ngff mdi hoac cac thong tin can nha'n m anh dude the hien bang

chff in nghieng.

♦ C ac dff lieu can phai go, tap lenh hay thtfc ddn thi hanh dude in dam

♦ C ac thong tin giup tien hanh cong viec nhanh hdn Muc nay goi la M eo

hay lcfi khuyen va co bieu ttfdng cai chuong

-L-♦ Nhffng cau nhac nhci de phong nguy hiem dung bieu ttfdng £

♦ Nhffng cau ghi chu, lffu y dung bieu tudng *

♦ Da so cac vi du trong cuon sach nay qui ffdc dau phan cach thap phan la

d au cha'm va dau phan cach hang ngan la dau phay Vi du, 50,000.5 dtfdc hieu la n2m chuc ngan 1£ n3m

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3 Cuon sach n a y danh cho ai

“Ke todn" Id thfi' gidi cua nhffng con so, d&i h6i ngffdi ddng phdi cd nhffng

kien thffc cdn ban ve “ke toan ddn vi chu dau ttf“ Mac db, ban c6 the tim kiem d trong cuon sdeh ndy nhffng kien thffc c3n ban ve “ke toan”, nhiAig cach tot nhat la ban nen tim hieu trffdc “nhffng kien thffc ke toan can ban’ hoac neu ban la “ke todn vien Ban qudn ly dtf dn” thi cdng tot Ngodi ra, ban cung nen trang bi trffdc

nhffng ky ndng ccf ban ve may vi tinh Tuy nhien, neu khong biet “ti g i” ve ke toan

va may tinh, ban van co the sff dung “cuon sach n ay” de hoc ldm ke' toan tren may vi tinh va do co le cung chinh la muc dich cua cuon sach nay.

Chuc ban thanh cong.'

M oi thde m dc xin lien he theo dia chi:

45/3/12 (so cu 45/31) Nguyen Vdn Dau, F6, Q.Binh Thanh, TP Ho C hi Minh

hoQc DT: 08-8432262

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P H A N 1

VE KE TOAN

1 Q U Y ET DINH SO 214/2000/QD-BTC NGAY 28-12-2000 CUA BQ TRLfCfNG

BQ T A l CHINH V/v Ban hanh Che dp ke toan ap dung cho dofn vi chu d iu tu

2 N H CNG QUI DINH CHUNG BAN HANH THEO QUYET DINH SO 214/2000/Q D -BTC NGAY 28-12-2000 CUA B 0 T R U IN G BQ TAI CHINH

3 NGHJ D IN H SO 89/2002/ND-CP NGAY 7-11-2002 cua CHINH PHU Quy dinh ve vi^c in, phat hanh, suf dung, quan ly hoa dtfn

4 Q U Y E T DINH SO 149/2001/QD-BTC CUA BQ T R U dN G BQ TAI CHINH BAN H A N H NG AY 31/12/2001 V/v ban hanh va cong bo' bon (04) chuS’n mUc k€' toan V iet Nam (deft 1)

5 Q U Y E T DINH SO 165/2002/QD-BTC CUA BQ TRUCfNG BQ T A l CHINH BAN H A N H NG AY 31-12-2002 V/v ban hanh va cong bo' sau (06) chuan mUc kg' toan V i£t Nam (dtft 2)

6 NGHJ DINH SO 129/2004/ND-CP CUA CHINH PHU BAN HANH NGAY 31/05/2004 V/v Quy dinh chi tiet va htftimg d in thi hanh mot so dieu cua Luat

Ke toan ap dung trong hoat dong kinh doanh

7 HE THONG T A l KHOAN KE TOAN CHO DON VI CHU D A U TU

G hi chii: Toan bo cac van ban phap quy trich ddn trong tap sach ndy, duoc tdc

gid tham khdo vd trich ddn tie nhieu nguon tai lieu khdc nhau do do co the co nhttng sai sot, rat mong doc gid luong thii.

9

1 Q U YET BJNH SO 214/2000/QD-BTC CUA BQ T R U IN G BQ TAI CHINH

BAN HANH NGAY 28-12-2000

Ve viec ban hanh che do ke toan ap dung cho don vi chu dau tu

B0 T R U IN G b 0 t a i CHINH

- Can ciir Phap lenh Ke toan va Thong ke cong bo theo Lenh so 06-LCT/HDNN ngay 20-5-1988 cua Hoi dong Nha nude va Dieu le to chuc ke toan Nha nude ban hanh theo Nghi dinh s<5 25/HDBT ngay 18-3-1989 cua Hoi dflng Bo truong (nay la Chi'nh Phu);

- Can cii Nghi djnh so 15/CP ngay 02-3-1993 cua Chi'nh phu quy dinh va nhiem

vu, quydn han va trach nhiem quan ly Nha nude cua Bo, c a quan ngang Bo;

- Can cur Nghi dinh so 178/CP ngay 28-10-1994 cua Chinh phu quy dinh ve chuc nang, nhiem vu va to chuc bo may cua Bo Tai chi'nh;

- Can cu Nghi dinh so 52/1999/ND-CP ngay 08-7-1999 cua Chinh phu ban hanh Quy che quan ly dau tu va xay dung; Nghi dinh so 12/2000/ND-CP ngay 05-5-2000 cua Chinh phu ve viec sua doi, bd sung mot so dieu cua Quy che quan ly dau tu va xay dung kem theo Nghi djnh so 52/1999/ND-CP ngay 08-7-1999 cua Chi'nh Phu;

- Can ciif Quyet dinh so 1141-TC/QD/CDKT ngay 01-11-1995 cua Bo truong Bo

Tai chi'nh v6 viec ban hanh Che do ke toan doanh nghiep; Quyet dinh so 999-

TC/QD/CDKT ngay 2-11-1996 cua Bo truong Bo Tai chi'nh ve viec Ban hanh He thong Che do ke toan hanh chi'nh su nghiep;

Sau khi co y kien thoa thuan cua Bo truong Bo Xav dung tai cong van so 2313 BXD/TCKT ngay 14/12/2000;

Theo d6 nghj cua Vu truong Vu Che do ke toan,

QUYET DINH:

Dieu 1: Ban hanh kem theo Quyet dinh nay “Che do ke toan ap dung cho dcm vi

chii dau tu”, gdm:

1- Quy dinh chung;

2 - He thong bieu mau chung tir ke toan va quy dinh v& phuong phap lap chung

Dieu 2: Che do ke toan don vi chu dau tu ap dung cho tat ca cac don vi chu dau

tu co thanh lap Ban quan ly du an va to chuc cong tac ke toan rieng thuoc doanh nghiep thuoc moi thanh phan kinh te va cac don vi hanh chinh sir nghiep Truong hop don vj chu dau tu khong thanh lap Ban quan ly dir an thl ke toan du an dau tu duoc thuc hien tren cung he thong s6 ke toan cua doanh nghiep hoac don vi hanh chi'nh su nghiep

Dieu 3: Che dp ke toan nay co hieu lire thi hanh thong nhat trong ca nude tir

ngay 01/01/2001 thay the Che do ke toan don vi chu dau tu ban hanh theo Thong tu lien

Bp s6 72 TT/LB ngay 06/12/1991 “Hucrng dan thuc hien che do ke toan don vi chii dau

tu” cua Bd Tai chi'nh va Bo Xay dung

Dieu 4: Uy ban nhan dan cac tinh, thanh pho true thuoc Trung ucrng; cac Bo co

quan ngang Bo, ca quan thudc Chi'nh phii, cac co quan doan the;, cac td chiic xa hoi 6 Trung ucrng, Thu truong cac don vi co lien quan chiu trach nhiem chi dao, trien khai thi hanh Quyet dinh nay

KT BO TRl/CfNG BO TAI CHINH

Thtf trtfdng

TRAN VAN TA

2 NHLTNG QUI DJNH CHUNG BAN HANH THEO Q UYET DINH SO

214/2000/QD-BTC NGAY 28-12-2000 CUA BO T R U dN G BO TAI CHINH

D ieu 1 - Che do ke toan don vi chu dau tu ap dung cho cac don vi chu dau tu

co thanh lap Ban quan ly du an va to chtfc cong tac ke toan rieng Cac d an v| chu dSu tu khOng thanh lap Ban quan ly du an thi k£ toan du an d iu tu duac thuc hiSn tr6n cung he thong s6 ke' toan cua doanh nghiep hoac dan vj hanh chinh su nghiep

nhung phai tuan thii nhung quy dinh cua che d6 nay v i n6i dung, phuang phap ghi chep va m a s6 ke' toan chi tie't phan anh ngudn vd'n d iu tu, chi phi thuc hien dau

tu, la p cac bao cao tai chinh va quyet toan von d£u tu du an hoan thanh

D ieu 2 - D an vi chu dau tu phai chap hanh che do ke toan theo Phap I6nh Ke

toan va Thong ke, Dieu le To chtfc ke toan Nha nuoc, cac van ban phap quy hien

hanh v i ke toan, k ie m toan va nhung quy dinh tai Q uyet dinh nay

D ieu 3 - Ke toan dan v| chu dau tu co nhiem vu

1 - Thu thap, phan anh, xu ly va tong h ap day du, kip th&i, chinh xac thong tin ve ngu6n von dau tu hinh thanh (bao gom von ngan sach Nha nu6c cap, von chu so hBu, von vay, von duac tai tra, vien tra, .); tinh hinh chi phi, sir dung va thanh toan von d<iu tu; tinh hinh quyet toan von dau tu theo c a ca'u von dau tu theo du an, cOng trinh, hang muc cong trinh hoan thanh

2 - Tinh toan va phan anh chinh xac, dSy du, kip thcri so luang va gia tri timg loai, tirng thur tai san co dinh va tai san luu dong tang len do dau tu xay dung

m ang lai

3 - Thuc hien kiem tra, kiem soat tinh hinh chap hanh cac tieu chuan djnh mure, cac che do, chinh sach quan ly tai chinh ve dau tu va xay dung cua Nha nitcrc va cua dan vi; kiem tra viec quan ly, sir dung cac loai vat tu tai san tinh hinh cha'p hanh ky luat thanh toan, chap hanh dir toan

4 - Lap va nop dung han bao cao tai chinh cho cac co quan quan ly cap tren

va cac c a quan thanh toan, cho vay va tai trcr von, c a quan Thong ke Cung cap thfing tin va tai lieu can thie't phuc vu cho viec xay dung du toan, xay dung cac dinh mtfc chi tieu cho hoat dong ddu tu va xay dung Phan tich va danh gia hieu qua sir dung cac ngu6n von dau tu a dan vi chii dau tu

D ieu 4 - Yeu cau cong tac ke toan a dan vi chii dau tu

- Phan anh kip thai, day du chinh xac va trung thuc moi hoat dong kinh te tai chinh phat sinh trong qua trinh dau tu va xay dung tai dan vi chii dau tu;

- Phai dam bao quan ly chat che toan dien lien tuc moi khoan vat tu tai

san, tien von a don vi chu dau tu;

- Chi tieu do ke toan phan anh phai thong nhat vdi chi tieu quy dinh trong

du toan ve noi dung va phuang phap tinh toan;

- S6 lie u trong bao cao tai chinh phai cung cap day du, trung thuc, chinh xac nhung thong tin kinh te, tai chinh can thiet cho hoat dong quan ly va thuc hien qua trinh dau tu, quyet toan von dau tu cua dan vi chii dau tu;

12

- T6 chuc c6ng tac ke' toan phai gon, nhe, tie't kiem va hieu qua.

Ditiu 5 - Ndi dung c6ng viec ke' toan cua don vi chu dau tu

K e todn nguon von dau tu:

Phan anh s6 hien co va tinh hinh bien dong von dau tu theo tung nguon hinh

thanh, bao g6m: N guon von NSNN ca'p, ngu6n v6n chu so htfu cua chu dau tu, ngu6n vdn vay, nguon von duac tai tra, vien tra va cac khoan h6 tra ve dau tu

K e todn sic dung von dau tit:

1 - Phan anh chi phi thuc hien dau tu theo c a ca'u von d5u tu, theo du an, cdng trinh, hang muc cdng trinh

2 - Phan anh s6 hien co va tinh hinh biefn dong cac loai tai san cua don vi

chu d£u tu, nhu:

- Ti6n m at, ngoai te tai quy hoac g£ri tai Ngan hang, Kho bac Nha nude;

- Sd lu an g , gia tri vat tu, thiet bi, nguyen vat lieu, cong cu, dung cu;

- Phan anh s6' luang, nguyen gia va gia tri hao mon cua tai san co dinh hien

co va tinh hinh bien d6ng cua tai san c6' dinh, c6ng tac mua sam, xay dung va siia chtfa tai san co dinh cua Ban quan ly dir an;

- Phan anh cac khoan no phai tra va thanh toan no phai tra cho nguai ban ngudi cung ca'p dich vu, ngudi nhan thau;

- Phan anh cac khoan no phai thu va tinh hinh thanh toan cac khoan no phai thu cua cac doi tu an g trong va ngoai dan vj chu dSu tu;

- Phan anh so hien co va tinh hinh bien dong cac loai tai san khac thudc quyen kiem soat va quan ly cua dan vi chu dau tu

3 - Phan anh cac khoan ng phai tra phat sinh trong hoat dong cua dan vi chu d<Ju tu, nhu: cac khoan tri'ch nop theo luang, cac khoan phai tra nhan vien Ban quan ly d u an, cac khoan nop Ngan sach (neu co) va viec thanh toan cac khoan phai tra, phai nop khac

4 - Ke' toan cac khoan thu nhap khac, chi phi' khac (theo quy dinh cua chi'nh sach tai chi'nh) cua Ban quan ly du an

L ap bdo cdo tai chinh vd bdo cdo quyet todn von dau tu:

- Lap va gffi dung han bao cao tai chi'nh dan vi chu dau tu cho c a quan quan

ly ca'p tren, c a quan thanh toan, cho vay, tai tra vdn, c a quan Thong ke;

- Lap va gui dung han bao cao thuc hien von dfiu tu hang nam va bao cao quyet toan von dau tu du an hoan thanh dua vao khai thac sir dung theo quy dinh hien hanh ve quyet toan von dau tu;

- D inh ky phan ti'ch bao cao tai chi'nh, de xuat cac bien phap tang cuang quan ly hoat dong dau tu xay dung ciia dan vi chii dau tu

D ieu 6 - K iem ke tai san

Cuoi nien do ke' toan, trudc khi khoa so ke toan dan vi chii dau tu phai thuc hien kiem ke de’ xac dinh chi'nh xac sd luang va gia tri cac loai tai san vat tu, tien vdn hien co tai thdi die’m ki£m ke, ddi chieu va xac nhan cac khoan cong no hien co de dam bao su khap dung giua sd lieu tren sd ke toan vai thuc te

13

Don vi chu dau tu con phai kiem ke bat thudng khi giai the;, sap nhap dinh chi hoat ddng hoac trong cac trudng h ap khac theo quy dinh cua phap luat.

Dieu 7 - Kiem tra ke toan

K iem tra ke toan nham dam bao cho cac quy dinh phap ly ve tai chi'nh ke toan duac cha'p hanh nghiem chinh, so lieu ke toan duac chi'nh xac, trung thuc khach quan

D an vj chu dau tu phai chiu su kiem tra ke' toan cua c a quan quan ly cap tren

va c a quan tai chi'nh l't nha't mdi nam mot lan va nhat thiet phai duac tien hanh trudc khi phe duyet quyet toan von dau tu du an hoan thanh

Thu trudng va ngudi phu trach ke' toan dan vi chu dau tu phai chap hanh lenh kie’m tra cua c a quan quan ly cap tren, c a quan tai chi'nh, c a quan thanh toan cho vay va tai tra vdn; co trach nhiem cung ca'p day du, kip thdi, trung thuc so lieu, tai lieu cdn thie't cho cong tac kiem tra ke' toan duac tien hanh thuan loi

D ieu 8 - Luu trii tai lieu ke' toan

Tai lieu ke' toan phai luu tr£r bao gdm: chung tu ke' toan, sd ke' toan, bao cao tai chinh va cac tai lieu khac lien quan den ke' toan

Sau khi ket thuc nien do ke toan va da hoan tat toan bo cong viec ke' toan, cac tai lieu ke' toan khong con sir dung de ghi so ke' toan trong nien do ke toan tiep theo phai duac sap xep, phan loai, liet ke, goi buoc va lap danh muc de dua vao luu trii theo quy dinh

Trudng hap ghi sd ke toan va lap bao cao tai chi'nh bang m ay vi ti'nh thi cuoi

ky ke' toan (thang, quy), sau khi hoan thanh viec khoa sd phai in toan bo he thong

sd ke' toan tong hap, sd ke' toan chi tie't va bao cao tai chi'nh, lam du cac thu tuc phap ly nhu cac so ke' toan ghi bang tay de’ phuc vu cho viec kiem tra, kiem soat cua c a quan Nha nude, sau do duac luu tru cung vdi tai lieu ke toan khac

T hai han luu tru, bao quan tai lieu ke toan theo che do luu tru tai lieu ke toan cua Nha nude

D ieu 9 - D an vi Chu dau tu co thanh lap Ban quan ly dir an tuy theo quy mo phai td chirc bo may ke toan thanh phong (hoac to) va phai cu ngudi phu trach ke toan

D an vj chu dau tu phai bo tri' ngudi lam cong tac ke toan cd trinh do chuven mon, nghiep vu duac dao tao tir bac trung hoc tai chi'nh ke toan trd len Can bd ke toan phai duac dam bao quyen doc lap ve nghiep vu chuyen mon trong viec thuc hien nhiem vu cua minh

T rudng hap chu dau tu khong thanh lap Ban quan lv du an thi phai bd tri can

bo ke toan de thuc hien cong tac ke toan phan anh toan bd qua trinh tiep nhan va sir dung von dau tu va quyet toan vdn dau tu khi du an hoan thanh dua vao khat thac sir dung

14

Difeu 10 - Khi thanh lap Ban quan ly du an cua don vi chu dau tu, sau khi co

quye't dinh bo nhiem truong ban (hoac giam doc ban), co quan co thaim quyen phai dong thdi cU ngudi phu trach ke toan de’ to chiic thuc hien ke toan tai Ban quan ly dir an

D ieu 11 - Can bo, nhan vien cua don vi chii dau tu phai nghiem chinh chap

hanh cac quy dinh ve tai chi'nh, ke toan va co trach nhiem cung cap day du, kip thdi chtfng tit, tai lieu can thiet co lien quan den cong tac ke toan va chiu trach nhiem ve sir chinh xac, trung thuc, hcrp phap, hop le cua chung t£r, tai lieu ke toan

da thtfc hien

D ieu 12 - N gudi phu trach ke toan ciia don vi chu dau tu co chilc nang giup

thu trudng d an vi hoac trudng ban, giam doc ban quan ly du an chi dao, to chuc thuc hiSn toan bO cOng tac tai chi'nh, ke' toan va thdng tin kinh te trong don vi; thuc hien kie’m tra, kiem soat viec tuan thu cac che' d6, chi'nh sach tai chinh, ke' toan, viec thuc hien cac tieu chucin, dinh muc ciia Nha nude va viec chap hanh ky luat tai chinh, ke' toan d don vi chu dau tu

D ieu 13 - N gudi phu trach ke' toan chiu sir chi dao, lanh dao true tiep ciia

thu trudng don vi chii dau tu hoac trudng ban, giam doc ban quan ly du an, dong thdi chiu su chi dao va kiem tra ve nghiep vu chuyen mon tai chinh, ke' toan ciia cor quan quan ly tai chinh

3 NGHI DINH SO 89/2002/ND-CP NGAY 7-11-2002 cua C H lN H PHU Quy dinh ve v ifc in, phat hanh, suT dung, quan ly hoa dcfn

CHINH PHU

C an ctf Luat To chffc Chinh phu ngay 25-12-2001;

C an cff L uat thu6' v£ Phap lenh Thue hien hanh;

C an ctf Phap lenh ke toan - Thong ke ngay 20-5-1988;

C an ctf Phap lenh xff ly vi pham hanh chinh ngay 20-7-2002;

T heo de nghi cua Bo trtfdng Bo Tai chinh,

NGHI DINH:

Chtfofng I NHtrNG QUY DINH CHUNG

D i£u 1: Pham vi, doi ttfdng ap dung

Nghi dinh niky i p dung vdi cac to chtfc, ca nhan theo quy dinh cua phap luat co quyen va nghTa vu trong viec in, phat hanh, stf dung, quan ly hoa ddn

D ilu 2: Loai, hinh thtfc va noi dung cua hoa ddn

1 Cac loai hoa ddn quy dinh tai Nghi dinh nay gom:

a) H 6a ddn gia tri gia tang;

b) Hoa ddn ban hang;

c) Hoa ddn thu mua hang;

d) Cac loai hoa ddn khac

2 Hoa ddn dtfdc the hien bang m ot trong cac hinh thtfc sau:

a) H6a ddn in thanh mau;

b) H(5a ddn in theo m lu quy dinh bang m ay tinh tien;

c) Cac loai tem, ve co in san m enh gia

3 Noi dung hoa ddn phai co du cac chi tieu theo quy dinh thi mdi co gia tri phap ly

4 Hinh thtfc, noi dung chi tiet cua hoa ddn do Bo Tai chinh quy dinh

D ieu 3: M ot so tff nguf trong Nghi dinh nay dtfdc the hien nhtf sau:

1 Hoa ddn la chtfng tir dtfdc in san thanh m au, in tff m ay tinh tien, in thanh ve co m enh gia theo quy dinh cua Nha ntfdc, x£c nhan khoi ltfdng, gia tri cua hang hoa, dich vu mua, ban, trao doi, quyen ldi va nghTa vu cua cac ben tham gia giao dich mua, ban, trao doi hang hoa dich vu

16

6 Lien hoa ddn la cdc td trong cung mot hoa ddn.

7 Lap hoa ddn la viec dung phtfdng tien can thie't de ghi day du thong tin theo cac chi tieu tren hda ddn

8 Hoa ddn kho'ng la hoa ddn da dtfdc lap nhtfng n<?i dung giao dich lai khong co thtfc

9 H oa ddn gia la h6a ddn khong phai do td chtfc, ca nhan co quyen in va phat hanh

2 To chtfc, ca nhan dtfdc ttf in hoa ddn theo quy dinh tai Nghi dinh nay

va htfdng dan cua Bo Tai chinh

T rach nhiem cua td chtfc, ca nhan ttf in hoa ddn

1 To chtfc, ca nhan dtfdc phep ttf in hoa ddn, khi dat in hoa ddn phai theo dung m au ngtfdi dtfng dau td chtfc duyet, ky va ghi ro ho ten, ten tren m3u hoa ddn dat in; co hdp ddng in hoa ddn vdi td chtfc nhan in trong

do ghi cu the sd ltfdng, ky hieu, sd thtf ttf hoa ddn; sau moi lan in hoac ket thuc hdp dong in phai thtfc hien thanh ly hdp dong in

2 Trtfdc khi in hoa ddn ddt mdi phai bao cao viec stf dung hoa ddn in ddt

cu va dang ky in mdi vdi cd quan th u e'v e ky hieu, sd ltfdng, sd thtf ttf hoa ddn, ndi in ffiA ' "fGIJVpN

D ieu kien, trach nhiem cua to chtfc nhan in hoa ddnl

1 To chtfc nhan in hoa ddn phai cd du cac dieu kien hanh n g h i in theo quy dinh cua phap luat

17

2 Khi in hoa ddn phai can ctf m au hoa ddn da dtfdc Bo Tai chinh chap thuan bang van ban, doi chieu vdi m au hda ddn dat in da dtfdc ngtfdi

cd tham quyen duyet, phai in hda ddn theo dung hdp ddng da ky vdi ben dat in, trong do ghi cu the so' ltfdng, ky hieu, sd thtf ttf hda ddn: khi

in xong phai thtfc hien thanh ly hdp dong, thanh huy cac ban in ban kem , san pham in thffa, in hong

3 Md sd sach theo doi tinh hinh dat in hda ddn, djnh ky hang quy lap va gffi bao cao cho cd quan Thue ve sd ltfdng hda ddn da in ciia ttfng td chtfc, ca nhan dat in

D i£u 8: Phat hanh hda ddn

1 Hda ddn do Bo Tai chinh in, hda ddn do td chtfc, ca nhan ttf in khi dtfu

ra stf dung phai thong bao phat hanh bang van ban ve loai, hinh thtfc

m au va thdi gian stf dung hda ddn; phai chiu trach nhiem trtfdc phap luat ve hda ddn da thong bao phat hanh

2 To chtfc, ca nhan khi mua hda ddn do Bo Tai chinh phat hanh phai ghi hoac ddng dau ten, dia chi, ma sd thue tren lien 2 cua ttfng hda ddn tai

cd quan ndi cung cap hda ddn

3 Thu tuc mua ban hda ddn, thu tuc dang ky stf dung hda ddn ttf in do Bo

T ai chinh quy dinh

D ilu 9: Stf dung hda ddn

1 Doi vdi td chtfc, ca nhan ban hang hda, dich vu:

a) Khi ban, trao doi hang hda, dich vu phai lap, giao hda ddn cho khach hang theo quy djnh cua Nghi djnh nay

Trtfdng hdp ban le hang hda, cung tfng djch vu co gia trj dtfdi mtfc quy djnh m a ngtfdi mua khong yeu cau thi khong bat bupc phai lap hda ddn

b) Khi lap hda ddn phai ghi day du, dung nhtf cac chi tieu da in san tren hda ddn, nhilng chi tieu khong stf dung phai gach bd Noi dung ghi mot lan tren cac lien hda ddn cung sd phai gidng nhau

c) Phai stf dung hda ddn theo dung thtf ttf sd nhd den sd ldn khong dtfdc dung cach sd Trtfdng hdp viet sai can huy bd thi gach cheo ghi

ro huy bo va phai ltfu day du cac lien cua sd hda ddn huy bd

d) Phai bao quan, ltfu gitf hda ddn chtfa stf dung hoac da stf dung theo dung quy dinh cua phap luat ve thue va phap luat ve ke toan thong ke

18

d) Hang th in g phdi bao cao tinh hinh stf dung hoa ddn cham nhat vao

n g iy 10 ctSa th in g sau; hang n im phai bao cao thanh, quyet toan suf dung hoa ddn cham nhat v io ngay 25 th in g 2 cua n im sau vdi cd quan ndi cung c i p hoac d in g suf dung hoa ddn

e) Khi sap nhap, hdp nhat, giai the, chuyen doi hinh thtfc sd hffu, pha san, ngffng hoat dpng, phai bao cao thanh, quyet toan sff dung hda ddn va npp lai toan bp so hda ddn chffa su" dung cho cd quan cung cap hoac d in g ky suf dung hoa ddn trong thdi han cham nhat la 5 ngay, ke tff khi co quyet dinh s ip nhap, hdp nhat, giai the, chuyen doi hinh thufc sd hffu, p h i san, ngffng hoat dpng

g) Khi cd thay doi m au hda ddn phai thong b io cong khai ve so ltfdng, chung loai hda ddn het g ii tri suf dung; thanh, quyet toan, nop lai hda ddn khong sff dung cho cd quan thue

2 Doi vdi td chffc, c i nhan mua hang hda, dich vu

a) To chffc, ca nhan mua hang hda, dich vu cd quyen va nghia vu yeu cau to chffc, c i nhan ban hang hda, dich vu lap va giao lien hai hda ddn de ltfu giff va sff dung theo quy dinh

b) Doi vdi td chffc, ca nhan san xuat, kinh doanh ke khai nop thue cac ddn vi thu htfdng kinh phi ttf ngan sach nha ntfdc, cac ddn vi thtfc hien dtf i n khi mua hang hda, dich vu cd tric h nhiem kiem tra noi dung c ic chi tieu ghi trSn hda ddn, tff choi khong nhan hda ddn ghi sai chi tieu, ghi chenh lech g ii tri vdi lien hda ddn lffu cua ben ban

c) Doi vdi ngffdi mua hang hda, dich vu de tieu dung thtfc hien tot viec ltfu giff hda ddn se dtfdc htfdng c ic quyen Idi sff dung hda ddn theo

quy dinh ciia Bo T ai chinh.

D i£u 10: Sff dung hda ddn thu mua hang nong, lam, thuy san

1 Doi vdi td chffc, ca nhan thu mua hang nong, lam, thuy san chtfa qua che bien cua ngtfdi san xua't ban khong cd hda ddn b in hang thi phai lap hda ddn thu mua hang giao cho ngtfdi b in ; trtfdng hdp thu mua hang hda cd g ii tri tff 1 trieu dong trd len hoac m ua nhieu lan ciia mot ngtfdi thi phai c i n ctf G iay chtfng minh nhan dan cua ngtfdi ban de ghi dung: Ho, ten, dia chi cua ngtfdi ban; sd ltfdng, ddn gia, tong sd tien thanh toan va yeu cau ngtfdi ban ky ten, nhan lien 2 cua hda ddn

2 Dd'i vdi td chtfc, ca nhan san xuat thu mua hang nong, lam , thuy san trtfc tiep ban cho ngtfdi thu mua hang hda phai yeu cau ngtfdi mua hang lap v i giao hda ddn thu mua hang theo dung quy dinh cua khoan

19

1 D ieu nay, co trach nhi?m lffu giff hoa ddn thu mua hang de lam cd sd doi chieu khi c in thiet.

Trffdng hdp ban hang cd gid tri tff 1 trieu dong trd len hoac ban nhieu lan cho 1 ddn vi, ca nhan mua hang hoa phai xuat trinh Giaiy chffng minh nhan dan de ngffdi mua hang lap hoa ddn, ghi dung c£c chi tieu theo quy dinh cua khoan 1 D ieu nay

D i4u 11: Q uan ly hda ddn

1 Ddi vdi Bp T&i chinh:

a) Hffdng dan vi§c md sd s4ch theo doi viec nhap, xuat hda ddn, dang ky sff dung thanh, quyet todn sff dung hda ddn theo dung quy dinh;

b) Thffdng xuyen cd ke hoach kiem tra viec sff dung, quan ly hda ddn cua td chffc ca nhan in, phat hanh sff dung hda ddn;

c) Phdi thffc hien bdo qudn, quan ly hda ddn, khong dtfdc de htf hong,

m at hda ddn;

d) Thong bdo ve vipc m at hda ddn; thu hoi hda ddn khong sff dung do: sap nhap, giai the, ngffng hoat dpng cua cac ddn vi dang ky sff dung hda ddn, doi m lu hda ddn, hda ddn thong bao m at nhffng da tim thay, hda ddn in trilng k^ hieu, trung sd, hda ddn rach nat can thanh huy

Khi thu hoi hda ddn de thanh huy phai lap ban ke chi tiet, ky hi#u, sd ltfdng, sd thtf ttf hda ddn thanh huy Viec thanh huy hda ddn phai dtfdc Bo Tai chinh chap thuan va phai lap Hoi ddng thanh huy Hoi ddng thanh huy hda ddn do Bo Tai chinh quy dinh

2 Ddi vdi td chffc, ca nhan sff dung hda ddn:

a) Phai sff dung hda ddn theo dung quy dinh, khong dffdc m ua, ban, cho hda ddn h o ic dung hda ddn cua td chffc, ca nhan khac, khong dtfdc stf dung hda ddn de ke khai khong thue, chi phi, thanh quyet toan tai chinh;

b) M d sd sach theo ddi, cd npi quy quan ly va phtfdng tien b ao quan, ltfu giff hda ddn theo quy dinh cua phap luat Khong dffdc de hff hong m at hda ddn;

c) Phai bao cao ngay bang van ban vdi cd quan ndi cung cap hoac dang

ky stf dung hda ddn ve v if c m at hda ddn;

d) Phdi thtfdng xuyen kiem tra sff dung hda ddn theo dung quy dinh

20

PH A N 1 M0T s 6 VAN BAN PH AP QUY CUA NHA N U tfC v fi k £ TOAN

Chtfdng III

X tf LY VI PHAM HANH CHINH

D ie u 12: Xtf phat doi vdi nhilng h&nh vi vi pham ve viec in hda ddn

1 Ddi vdi td chtfc, cA nhan dat in hda ddn:

a) Phat tien ttf 1.000.000 ddng den 5.000.000 ddng doi vdi hanh vi dat in hda ddn nhtfng chtfa dtfdc cd quan Nha ntfdc cd tham quyen chap thuan b&ng van ban ve m iu hda;

b) Phat tien tir 4.000.000 ddng den 9.000.000 ddng doi vdi hanh vi d a t in hda ddn trung ky hieu, trung sd

2 Ddi vdi td chtfc nhan in hda ddn

a) Phat tien ttf 1.000.000 ddng den 5.000.000 ddng doi vdi hanh vi nhan

in hda ddn ma chtfa dtfdc cd quan Nha ntfdc cd tham quyen chap thuan

b ln g van ban ve m au hda ddn;

b) Phat tien ttf 4.000.000 ddng den 9.000.000 ddng doi vdi h in h vi nhan

in hda ddn trung ky hieu, trung sd

D ilu 13: Ddi vdi hanh vi vi pham ve dang ky va phat hanh hda ddn

1 P hat tien ttf 500.000 ddng den 1.000.000 dong doi vdi vdi td chtfc, ca nhan stf dung hda ddn nhtfng khong thtfc hien thong bao phat hanh hda ddn

2 P hat tien ttf 1.000.000 ddng de'n 2.000.000 ddng doi vdi td chtfc, ca nhan stf dung hda ddn ttf in khong dang ky stf dung hda ddn vdi cd quan Thue

D i^u 14: Do'i vdi hanh vi vi pham ve stf dung hda ddn

1 P hat tien ttf 100.000 ddng den 300.000 ddng doi vdi hanh vi lap hda ddn khong ghi ro cac chi tieu: Chff ky, hinh thtfc thanh toan

2 P hat tien ttf 2.000.000 ddng den 7.000.000 ddng do'i vdi vdi hanh vi khong lap hda ddn khi b£n hang hda, dich vu, trtf cac trtfdng hdp ban hang hda, dich vu theo quy dinh khong phai l$p hda ddn

3 C an ctf vao gia tri ghi lien 2 cua hda ddn, phat tien doi vdi cac hanh vi lap hda ddn cd chenh lech gitfa cac lien cua mdi sd hda ddn nhtf sau:a) Phat tien ttf 500.000 dong den 1.000.000 ddng do'i vdi mdi hda ddn

cd gia tri chenh lech dtfdi 1.000.000 dong

21

PHAN 1 M0T s 6 VAN BAN PHAP QUY CUA NHA NUOC VE KE TOAN

b) Phat tien ttf 2.000.000 dong den 3.000.000 dong doi vdi moi hoa don c6 gia tri chenh lech tff 1.000.000 dong den dirdi 5.000.000 ddng;

c) Phat tien tff 4.000.000 ddng den 5.000.000 ddng doi vdi mdi hda ddn

cd gia tri chenh l^ch tCf 5.000.000 dong de'n dffdi 10.000.000 ddng;

d) Phat tien tir 6.000.000 ddng de'n 10.000.000 ddng do'i vdi mdi hda don cd gid tri chenh l?ch tir 10.000.000 ddng trd len

4 CSn cd viio gia tri ghi lien 2 cua mdi sd hda dcfn, phat tien doi vdi hanh vi suf dung hda khong nhir sau :

a) Phat tien tff 1.000.000 dong de'n 2.000.000 dong do'i vdi mdi hda don

cd gia tri dirdi 2.000.000 dong;

b) Phat tien tff 3.000.000 dong de'n 5.000.000 ddng do'i vdi mdi hda ddn

cd gid tri tif 2.000.000 ddng de'n dirdi 5.000.000 ddng;

c) Phat tien tir 6.000.000 ddng de'n 20.000.000 ddng ddi vdi mdi hda ddn cd gia tri tir 5.000.000 ddng trd len

5 Phat tien tir 1.000.000 dong de'n 2.000.000 ddng cho mdi hda ddn doi vdi hanh vi su- dung hda ddn da het gia tri suf dung

6 Phat tien tff 2.000.000 ddng de'n 6.000.000 ddng cho mdi hda ddn doi vdi hanh vi tay xoa, sura chffa noi dung cac chi tieu cua hda ddn da sff dung

7 Phat tien tir 3.000.000 ddng de'n 10.000.000 ddng cho mdi hda ddn doi vdi hanh vi suf dung hda ddn gia

8 Mtfc phat tien doi vdi cac hanh vi vi pham quy djnh tai cac khoan 3, 4,

5, 6 va 7 D ieu nay to'i da la 100.000.000 ddng

D ieu 15: Do'i vdi hanh vi vi pham vd quan ly hda ddn

1 Phat tien tir 100.000 dong de'n 500.000 ddng do'i vdi cac td chtfc, ca nhan thtfc hien bao cao stf dung, thanh toan, quyet toan stf dung hda ddn cham ; liru trff, bao quan hda ddn khong dung qui dinh

2 Phat tien ttf 500.000 ddng de'n 1.000.000 ddng do'i vdi cac td chtfc, ca nhan khong bao cao stf dung, thanh toan, quyet toan stf dung hda ddn

3 Phat tien ttf 1.000.000 ddng den 2.000.000 ddng do'i vdi hanh vi nhan

m ua hda ddn khong dung quy dinh cho mdi sd hda ddn stf dung Mtfc phat to'i da la 50.000.000 ddng

D ieu 16: Do'i vdi hanh vi lam m at, cho, ban hda ddn

1 Phat tien 500.000 doi vdi hanh vi lam m at lien 2 cua mdi sd hda ddn chffa stf dung

->->

2 Phat tien 200.000 dong doi vdi hanh vi lam m at cac lien khac va lien 2 cua moi sd hoa ddn chtfa suf dung.

3 Ddi vdi hanh vi cho, ban hda ddn:

a) Trtfdng hdp cho, ban hda ddn phat hi$n da sff dung thi td chtfc, ca nhan cho, ban hda ddn bi xff phat theo mtfc quy dinh tai khoan 4, khoan 8 D ieu 14 Nghj dinh n&y

b) Trtfdng hdp cho, ban hda ddn chtfa stf dung thi td chtfc, ca nhan cho, ban hda ddn bi xtf phat theo mtfc quy dinh tai khoan I khotin 2 Dieu nay

4 Mtfc phat doi vdi h&nh vi quy dinh tai khoan 1, khoan 2, diem b khoan

3 D ieu nay to'i da la 50.000.000 ddng

D ieu 17: Cac bien phap khac phuc hau qua ve thue

To chtfc ca nhan cd h&nh vi vi pham quy djnh tai Dieu 14, 15, 16 cuaNghi dinh nay dan de'n tro'n thue thi:

1 Bi truy thu du sd thue' trdn

2 Bi xtf phat ve thue' theo quy dinh tai cac luat thue Trtfdng hdp vi pham nghiem trong ma theo quy dinh cua phap luat phai truy ctfu trach nhiem hinh stf thi bi truy ctfu trach nhiem hinh stf

D ieu 18: C ac bien phap khdc phuc khac

1 To chtfc, ca nhan cd hanh vi vi pham quy dinh tai cac khoan 3, 4 5 6

va 7 Difiu 14; khoan 3 D ieu 15 cua Nghi dinh nay thi cac hda ddn do khong dtfdc ke khai de tinh kha'u trtf hoac hoan thue gia tri gia tang, khong dtfdc tinh vao chi phi tinh thue Trtfdng hdp phai thanh toan thi phai hoan tra toan bo sd tien phai thanh toan, da kha'u trtf, da hoan da tinh vao chi phi de tinh thue; doi vdi cac ddn vi thu htfdng kinh phi ttf ngan sach nha ntfdc thi khong dtfdc quyet toan chi ngan sach, do'i vdi cac chu dau ttf thi khong dtfdc quyet toan gia tri cong trinh xay dtfng

cd ban hoan thanh

2 To chtfc, ca nhan bi tarn dinh chi stf dung hda ddn khi:

a) Cd hanh vi mua, ban hda ddn khong dung quy djnh tai Nghi dinh nay;

b) Khong thtfc hien cac quyet djnh xtf phat vi pham hanh chinh ve hda ddn va thue quy dinh tai Nghi djnh nay

c) Thdi gian tam dinh chi stf dung hda ddn to'i da khong qua 3 thang ke ttf ngay vi pham tai diem a khoan nay bi phat hien va ttf ngay td

23

chtfc, ca nhan khong thtfc hien dung quyet dinh xtf phat tai diem b khoan ndy N eu vi pham dtfdc khdc phuc trong thdi gian sdm hdn 3 thdng thi viec tam dinh chi suf dung hda ddn se het hi$u life ngay sau ngay cac vi pham da dtfdc khdc phuc xong.

Trtfdng hdp, qud thdi han 3 thang ma cdc vi pham tai diem a, b khoan n^y chtfa duac khdc phuc thi dp dung bien phap khac phuc tai khoan 3

D ieu nay

3 Trong trtfdng hdp can thie't, cd quan Thue cd quyen kien nghi vdi cd quan Nha ntfdc cd tham quyen thu hoi giay chtfng nhan dang ky kinh doanh

4 Cd quan Thue cd quyen thu hoi hda ddn het han sii dung;-hda don khong doi mau; hda ddn da thdng bao m at ma tim lai dtfdc; hda don in trilng ky hieu, trilng sd; hda ddn rach nat; hda ddn suf dung khong dung quy dinh va sd tien thu dtfdc do ban hda ddn trai quy dinh tai Nghi dinh ndy

D ieu 19: Nguyen tdc, thu tuc xuf ly vi pham , cac tinh tie't giam nhe , tinh tie't tang

nang, ctfdng che' vd thdi hieu thi hanh quy dinh xtf phat

N guyen tdc xtf ly vi pham , thu tuc xtf phat, cac tinh tie't giam nhe tinh tie't tang ndng, thdi hieu xtf phat do'i vdi hanh vi vi pham hanh chinh

ve hda ddn quy dinh tai Nghi dinh nay thtfc hien theo quy dinh tai Phap lenh xtf ly vi pham hanh chinh

To chtfc, ca nhan bi xtf phat vi pham ve in, phat hanh, stf dung, quan

ly hda ddn phai thi hanh quyet dinh trong thdi han 10 ngay, ke ttf ngav cd quan cd tham quyen ra quyet dinh xtf phat vi pham Neu c d tinh khong cha'p hanh quyet dinh xtf phat vi pham thi bi ctfdng che' chap hanh theo quy dinh tai phap luat

Didu 20: Tham quyen xtf ly vi pham

Cd quan thue, cd quan thanh tra chuyen nganh tai chinh cd tham quyen xtf

ly cac hanh vi vi pham hanh chinh ve in, phat hanh, stf dung, quan ly hoa ddn thtfc hien theo quy dinh tai D ieu 36, D ieu 38 Phap lenh xtf ly vi pham hanh chinh

Didu 21: X ac djnh tham quyen xtf ly vi pham hanh chinh trong ITnh vtfc in phat

hanh, stf dung, quan ly hda ddn

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1 N guyen tic xac dinh tham quyen xuf ly vi pham hanh chinh ve in, phat hanh, sff dung, quan ly hda ddn cua Nghj dinh nay thtfc hien theo quy dinh tai D ieu 42 Phap lenh xtf ly vi pham hanh chinh.

2 Trong qua trinh kiem tra, thanh tra, cd quan thanh tra chuyen nganh tai chinh phat hien td ch u t, ca nhan cd hanh vi vi pham hanh chinh trong lTnh vtfc in, phat hanh, suf dung, quan ly hda ddn dan den khai man, thi phai chuyen ho sd cho cd quan thue de xuf ly hanh vi vi pham ve khai man, tron thue

3 C ac hanh vi vi pham hanh chinh trong llnh vtfc in, phat hanh, suf dung, quan ly hda ddn dan den tron thue ma theo quy dinh cua phap luat phai truy ctfu trdch nhiem hinh stf thi cd quan kiem tra thanh tra chuyen nganh phai lap ho sd chuyen cho cd quan cd tham quyen de truy ctfu trach nhiem hinh stf

4 Cd quan tien hanh td tung cd trach nhiem thdng bao ket qua xtf ly cac hanh vi vi pham hanh chinh trong lTnh vtfc in, phdt hanh, stf dung, quan

ly hda ddn cho cd quan da de nghi truy ctfu trach nhiem hinh stf

Chufcfng IV

K H IEU NAI, TO CAO VA KHEN THUCfNG

D ieu 22: Quy dinh ve khieu nai, td" cao

K hieu nai va giai quyet khieu nai, to" cao doi vdi hanh vi vi pham ve hda ddn quy dinh tai Nghi dinh nay thtfc hien theo quy dinh cua phap luat ve khieu nai, td cao

D ieu 23: Quy dinh ve khen thtfdng

To chtfc, ca nhan cd cong phat hien, td giac, kiem tra, xtf ly cac hanh vi vi pham ve in, phat hanh, stf dung, quan ly hda ddn dtfdc khen thtfdng theo quy djnh cua Chinh phu

Chtfcfng V DIEU KHOAN THI HANH

D ieu 24: Nghi dinh nay cd hieu ltfc thi hanh sau 15 ngay, ke ttf ngay ky.

K hoan 2 D ieu 13, D ieu 14, khoan 3 D ieu 15, D ieu 16 cua Nghi dinh nay thay the cac quy dinh ve xtf phat vi pham hanh chinh ve hda ddn tai cac diem b c, d va d khoan 1 D ieu 6, diem a khoan 3 D ieu 9 Nghi dinh sd 49/1999/N D -C P ngay 08-7-1999 cua Chinh phu ve xtf phat vi pham hanh chinh trong lTnh vtfc ke toan

D ieu 25: Bp trtfdng Bo Tai chinh htfdng dan thi hanh Nghi dinh nay va pho'i hdp vdi

cd quan Nha ntfdc, td chtfc chinh tri, to”chtfc chinh tri - xa hoi, to chtfc xa

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hoi, to chtfc xa hoi - nghe nghiep tuyen truyen, giao due va van dong nhan dan thtfc hien giam sat viec thtfc hien Nghi djnh nay

D ieu 26 Cdc Bo trifdng, Thu tru in g cd quan ngang Bo, Thu tru in g cd quan thuoc

Chinh phu, Chu tich uy ban nhan dan cac tinh, thanh pho* trtfc thuoc Trung ifdng chiu trach nhiem thi hanh Nghi djnh nay./

TM CHINH P H I THU TUOfNG

PHAN VAN KHAI

PHAN 1 M 0 T SO VAN BAN PHAP QUY CUA NHA NUOC VE KE TOAN

4 Q U Y E T DINH SO 149/2001/QD-BTC CUA BQ TRUCfNG BO TAI CHINH

BAN HANH NGAY 31/12/2001

Ve viec ban hanh va con g bo bon (04) chuan mire ke toan V iet N am (dtft 1)

BQ TRUCfNG BQ TAI CHINH

- Can cu Phap lenh Ke toan va Thong ke cong bo theo Lenh so 06-LCT/HDNN ngay 20/05/1988 ciia Hoi ddng Nha nucrc va Dieu le to chuc ke toan Nha nude ban hanh theo Nghj djnh so 25-HDBT ngay 18/3/1989 cua Hoi dong Bo truong (nay la Chi'nh phu);

- Can ctf Nghj djnh so 15/CP ngay 2/3/ 1993 cua Chi'nh phu ve nhiem vu, quyen han va trach nhiem quan ly Nha nude cua Bo, co quan ngang Bo;

- Can ctf Nghj djnh so 178/CP ngay 28/10/1994 cua Chi'nh phu ve nhiem vu quyen han

va to chtfc bo may Bo Tai chi'nh;

- De dap tfng yeu cau ddi moi ca che' quan ly kinh te, tai chi'nh, nang cao chat luang thdng tin ke' toan cung cap trong nen kinh te quo'c dan va de kiem tra, kiem soat chat lirong cong tac ke toan;

Theo de nghj ciia Vu truong Vu Che do ke' toan va Chanh Van phong Bo Tai chi'nh

QUYET DINH:

Dieu 1: Ban hanh bon (04) chuan muc ke' toan Viet Nam (dot 1) co so hieu va ten goi

sau day:

1 - Chuain muc so 02 - Hang ton kho;

2 - Chuain muc so' 03 - Tai san co' dinh huu hinh;

3 - Chuain muc so 04 - Tai san cd djnh vo hinh;

4 - Chuain mire sd 14 - Doanh thu va thu nhap khac

Dieu 2: Bon (04) Chuain muc ke' toan Viet Nam ban hanh kem theo Quyet djnh nay

duac ap dung ddi vdi tat ca cac doanh nghiep thuoc cac nganh cac thanh phan kinh te trong cd nude

Dieu 3: Quyet djnh nay cd hieu lire thi hanh tir ngay 01/01/2002 Cac che do ke' toan cu

the phai can cu vao bon chuan muc ke' toan duac ban hanh kem theo Quvet dinh nav de sira ddi bd sung cho phu hap

27

Dieu 4: Vu truong Vu Che do ke toan, Chanh Van phong Bo va Thu trucmg cac don vi

lien quan thudc va true thuoc Bo Tai chi'nh chiu trach nhiem hudng d in , kiem tra va thi hanh Quyet dinh nay

BQ TRLfdNG BO TAI CHINH

NGUYEN SINH HUNG

28

5 Q U Y E T DINH SO 165/2002/QD-BTC CUA BO T R U IN G BQ TAI CHINH

BAN HANH NGAY 31-12-2002

Ve viec ban hanh va cdng bo sau (06) chuain muc ke toan Viet Nam (dot 2)

- Can ctf Nghi dinh so 178/CP ngay 28-10-1994 cua Chi'nh phu ve nhiem vu, quyen han

va td chtfc bo may Bo Tai chinh;

- De' dap tfng yeu cau doi moi co che' quan ly kinh te, tai chi'nh, nang cao chat luang thong tin ke' toan cung cap trong n6n kinh te' quoc dan va de kiem tra, kiem soat chat luang c6ng tac ke' toan;

Theo de nghi cua Vu truong Vu Che' do ke' toan va Chanh Van phong Bo Tai chi'nh,

QUY^T DINH:

Dieu 1: Ban hanh sau (06) chu£n muc ke' toan Viet Nam (dm 2) co sd hieu va ten goi

sau day:

- Chuain muc sd 01 - Chuain muc chung;

- Chuain muc sd 06 - Thue tai san;

- Chu&i muc sd 10 - Anh hudng cua viec thay d6i ty gia hoi doai;

- Chuan muc sd 15 - Hop d6ng xay dung;

- Chuan muc sd 16 - Chi phi' di vay;

- Chuan muc sd 24 - Bao cao luu chuyen tien te;

Dieu 2: Sau (06) Chuan muc ke' toan Viet Nam ban hanh kem theo Quyet dinh nav dupe

ap dung do'i vdi tat ca cac doanh nghiep thuoc cac nganh cac thanh phan kinh te' trong ca nude

the phai can ctf vao sau chuain muc ke' toan duac ban hanh kem theo Quyet dinh nay de sffa ddi, bo sung cho phu h(^p

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Dieu 4: Vu trucrng Vu Che do ke toan, Chanh Van phong Bo va Thu truong cac dcm vj

lien quan thuoc va true thuoc Bo Tai chinh chju trach nhiem huong ddn, kiem tra va thi hanh Quyet djnh nay

KT BO TRITCJNG BO TAI CHINH

Thu truong

TRAN VAN TA

* Ghi chu: Ban co the tham khdo chi tie't cac chuan m uc ke todn Viet Nam trong cat

tai lieu hudng clan cua Bo Tai chinh, rieng chuan mUc so I Chuan mUi chung, ban cd the tham khdo trong phan Phu luc cua cuon sdeh nd\.

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6 NGHI DINH SO 129/2004/ND-CP CUA CHINH PHU BAN HANH NGAY 31/05/2004 V/v Quy djnh chi tie't va hudng d in thi hanh mot so dieu ciia Luat

Ke toan ap dung trong hoat dong kinh doanh

C H IN H PH U

Can cli Luat Td chuc Chinh phu ngay 25 thang 12 nam 2001;

Can cu Luat Ke toan ngay 17 thang 6 nam 2003;

Can cir Luat Doanh nghiep nha nude ngay 26 thang 11 nam 2003, Luat Doanh nghiep ngay 12 thang 6 nam 1999, L uit Dau tu nude ngoai tai Viet Nam ngay 12 thang

11 nam 1996 va Luat sua doi, bo sung mot so dieu cua Luat D iu tu nude ngoai tai Viet Nam ngay 09 thang 6 nam 2000 va Luat Hop tac xa ngay 26 thang 11 nam 2003;

Theo de nghi cua Bo trucrng Bo Tai chinh

NGHI DINH

Dieu 1 Pham vi dieu chinh

Nghj dinh nay quy dinh chi tie't va htrdmg d in thi hanh mot so dieu cua Luat Ke toan ap dung doi vdi cac doi tucmg quy dinh tai Di£u 2 cua Nghi dinh nay (sau day gpi tat la hoat dong kinh doanh)

Dieu 2 Doi tuong ap dung

Can cur diem c, d, d, e khoan 1 Dieu 2 cua Luat Ke toan, doi tuong ap dung Nghi dinh nay la cac to chuc, ca nhan sau day:

1 Cac to chuc hoat dong kinh doanh g6m:

a) Doanh nghiep nha nude;

b) Cong ty trach nhiem hiru han;

c) Cong ty co phan;

d) Cong ty hop danh;

d) Doanh nghiep tu nhan;

e) Doanh nghiep co vdn dau tu nude ngoai;

g) Chi nhanh cua doanh nghiep nude ngoai hoat dong tai Viet Nam;

h) Van phong dai dien ciia doanh nghiep nude ngoai hoat dong tai Viet Nam:

i) Hop tac xa;

k) Ho kinh doanh ca the va td hop tac

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2 Ngudi lam kd' toan; ngudi hanh nghd ke toan; ngudi khac co lien quan ddn ke toan thudc hoat d6ng kinh doanh.

Dieu 3 Doi tuong ke toan thuoc hoat dong kinh doanh

Can ctf khoan 3 Didu 9 cua Luat Ke' toan, do'i tuong ke toan thuoc hoat dong kinh doanh duoc quy dinh nhu sau:

1 D6'i tuong ke' toan la tai san c6 dinh va tai san luu dong, gom:

a) Tidn va cac khoan tucmg ducmg tidn;

b) Cac khoan phai thu;

c) Hang t6n kho;

d) Dau tu tai chinh ngan han;

d) Tai san cd dinh hOu hinh, tai san c6 dinh vd hinh, tai san c6 dinh thud tai chi'nh:

e) Dau tu tai chi'nh dai han;

g) Tai san ngan han va tai san dai han khac

2 Doi tucmg kd' toan la no phai tra, g6m:

a) Phai tra ngudi ban;

b) Phai tra no vay;

c) Phai tra cong nhan vien;

d) Cac khoan phai tra, phai nop khac

3 Ddi tucmg ke' toan la vd'n chu so htfu, gom:

a) Von cua chu sd htfu;

b) Cac quy;

c) Lpi nhuan chua phan phoi

4 Cac khoan doanh thu, chi phi kinh doanh; thu nhap khac va chi phi khac

5 Thue' va cac khoan nop ngan sach nha nude

6 Ket qua va phan chia ket qua hoat dong kinh doanh

7 Cac tai san khac co lien quan de'n don vi ke' toan

Dieu 4 Trach nhiem quan ly, su dung, cung cap thong tin, tai lieu ke toan

Can ctf Dieu 16 cua Luat Ke' toan, trach nhiem quan lv, sir dung, cung cap thong tin, tai lieu ke' toan duoc quy dinh nhu sau:

1 Don vi ke toan phai xay dimg quy che ve quan ly, sir dung, bao quan tai lieu ke toan trong do quy dinh ro trach nhiem va quyen ddi vdi ttfng bo phan va ttfng ngudi lam ke toan; dcm vj ke' toan phai dam bao day du co sd vat chat, phucmg tien quan ly bao quan tai lieu ke toan

2 Don vi ke toan phai co trach nhiem cung cap tai lieu ke toan cho co quan thue

va co quan nha nude co tham quyen thuc hien chtfc nang thanh tra kidm tra, dieu tra

kiem toan theo quy dinh cua phap luftt Cac co quan dupe cung ca'p tai lieu ke toan phai

co trach nhifim giu gin, bao quan tai lieu ke toan trong thdi gian sir dung va phai hoan tra d iy du, dung han tai lieu k£ toan da sir dung

3 Ngudi dai dien theo phap luat cua don vi ke toan co quyen cung cap thdng tin, tai lieu ke toan cho cac td chuc, ca nhan theo quy dinh ciia phap luat Viec khai thac, sir dung tai lieu ke' toan phai duoc su dong y bang van ban ciia ngudi dai dien theo phap luat ciia dcrn vi ke' toan hoac ngudi dupe uy quyen ciia ngudi dai dien theo phap luat ciia dcm vi ke' toan

Dieu 5 Mau chirng tir ke toan

Can cu: khoan 2 Dieu 19 cua Luat Ke' toan, mau chung tir ke toan dupe quy dinh nhu sau:

1 Mau chung tir ke' toan bao gom mau chirng tir ke toan bat buoc va mSu chung tir ke' toan hudng dan

a) Mau chirng tir ke' toan bat buOc la mau chirng tir ke toan do co quan nha nude co th&n quy£n quy dinh n6i dung, ke't ca'u ciia mSu ma dcm vj ke' toan phai thuc hien dung

v6 bi£u mSu, ndi dung, phucmg phap ghi cac chi tieu va ap dung thdng nhat cho cac dcm

v| ke' toan hoac timg dcm vi ke' toan cu the

b) M5u chirng tff ke' toan hudng dan la mau chung tir ke' toan do co quan nha nude c6 tham quy£n quy dinh; ngoai cac noi dung quy dinh tren mau, dcm vj ke' toan co the

bd sung them chi tieu hoSc thay ddi hinh thffc mau bieu cho phu hop vdi viec ghi chep

va yeu c2u quan ly cua dcm vj

2 Bd Tai chmh quy djnh danh muc va m tu chung tir ke' toan bat buoc, danh muc

va mSu chung tir ke' toan hudng dan; quy dinh ve in va phat hanh mSu chirng tir ke toan

Dieu 6 Chirng tir dien tu

Can cir khoan 2 Dieu 18 ciia Luat Ke' toan, chirng tir dien tir dupe quy djnh nhusau:

1 Chung tir dien tu phai cd du cac ndi dung quy dinh cho chung tu ke toan va phai dupe ma hda bao dam an toan du lieu dien tir trong qua trinh xir ly truyen tin va luu tru

2 Chung tir dien tir dung trong ke' toan dupe chira trong cac vat mang tin nhu bang tff, dla tff, cac loai the thanh toan

3 Ddi vdi chung tir dien tir, phai dam bao tinh bao mat va bao toan dir lieu, thong tin trong qua trinh sir dung va luu trii; phai cd bien phap quan lv kiem tra chong cac hinh thuc lpi dung khai thac, tham nhap, sao chep, danh cap hoac sir dung chung tir dien lu khong dung quy djnh Chung tir dien tir khi bao quan dupe quan ly nhu tai lieu ke toan d dang nguyen ban ma no dupe tao ra, giri di hoac nhan nhung phai cd du thiet bi phu hop

de sir dung khi can thiet

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Dieu 7 Dieu k iln sur dung chumg tir dien tur

Can ctf khoan 2 Di£u 18 cua Luat Ke toan, dieu kien stf dung chung ttf dien tu duac quy dinh nhu sau:

1 T6 chtfc cung ca'p dich vu thanh toan, dich vu ke toan, kiem toan stf dung chung ttf dien ttf phai co cac di£u kien sau:

a) C6 dia diem, cac duang truy^n tai thOng tin, mang thong tin, thiet bi truyen tin dap tfng yeu ciu khai thac, kiem soat, xtf ly, stf dung, bao quan va luu trtf chtfng ttf dien ttf;

b) Co ddi ngu ngutfi thuc thi du trinh dd, kha nang tuong xtfng vdi yeu cau ky thuat de thuc hien quy trinh lap, sir dung chtfng tir dien ttf theo quy trinh ke toan va thanh toan;

c) Cac quy dinh tai khoan 2 Di6u nay

2 T6 chtfc, ca nhan stf dung chtfng ttf dien ttf va giao djch thanh toan dien tu phai c6 cac dieu kien sau:

a) C6 chtf ky dien ttf cua nguai dai dien theo phap luat, ngudi duoc uy quyen cua nguoi uai JiC.ii theo phap luat cua t6 chtfc hoac ca nhan stf dung chtfng ttf dien tir va giao dich thanh toan dien ttf;

b) Xac lap phuang thtfc giao nhan chung ttf dien tu va ky thuat cua vat mang tin;

c) Cam ke't ve cac hoat ddng dien ra do chtfng tir dien ttf cua minh lap khdp dung quy dinh

Dieu 8 Gia trj chumg ttf dien tur

Can ctf khoan 2 Dieu 18 ciia Luat Ke toan, gia tri chung ttf dien ttf duac quy dinh nhu sau:

1 Khi m6t chtfng ttf bang giay dupe chuyen thanh chung ttf dien ttf de giao djch thanh toan thi chtfng ttf dien tu se co gia tri de thuc hien nghiep vu kinh te, tai chi'nh va khi do chung tu bang giay chi co gia tri luu giu de theo doi va kiem tra, khong co hieu luc de giao dich, thanh toan

2 Khi mot chtfng ttf dien ttf da thuc hien nghiep vu kinh te, tai chi'nh chuyen thanh

chtfng ttf bang gia'y thi chtfng tir bang giay do chi co gia trj luu giu de' ghi s6 ke toan

theo doi va kie’m tra, khOng co hieu lire de giao dich, thanh toan

3 Viec chuyen doi chung tir bang giay thanh chung ttf dien ttf hoac nguoc lai duoc thuc hien theo dung quy dinh ve lap sir dung, kiem soat xtf ly, bao quan va luu giu chung ttf dien tir va chirng ttf bang giay

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Dieu 9 Chur ky dien tur tren churng tir dien tir

Can ctf khoan 4 D iiu 20 cua Luat Ke toan, chii ky dien tu duoc quy dinh nhu sau:

1 Chu ky dien tir la th6ng tin duoi dang dien tir duoc g in kem mot cach phu hop vdi dQ lieu dien tir nham xac lap mdi lien he giua ngudi giri va noi dung ciia du" lieu dien tir d6 Chu ky dien tir xac nhan ngudi giri da chap nhan va chju trach nhiem ve noi dung thflng tin trong chufng tir dien tir

2 Chu ky dien tir phai dupe ma hoa bang khoa mat ma; chu ky dien tir dupe xac lap rieng cho timg ca nhan de xac dinh quyen va trach nhiem cua ngudi lap va nhirng ngudi lien quan chiu trach nhiem v<§ tinh an toan va chinh xac ciia chung tu dien tir Chu

ky tren chtfng tir dien tir co gia tri nhu chQ ky tay tren chung tir bang giay

3 Trucrng hpp thay doi nhan vien ky thuat giai ma thi phai thay doi lai ky hieu mat, c h a ky dien tir, cac khoa bao mat va phai thong bao cho cac ben co lien quan den giao dich dien tu

4 Ngudi dupe giao quan ly, su dung ky hieu mat, chu ky dien tir, ma khoa bao mat phai bao dam bi mat va chju trach nhiem trudc phap luat, neu de lo gay thiet hai tai san cua don vi va ciia cac ben tham gia giao djch

Dieu 10 Hoa dan ban hang

Can ctf khoan 1, khoan 4 Dieu 21 ciia Luat Ke' toan trudng hpp ban hang va muc tien ban hang khong phai lap hoa dan ban hang dupe quy dinh nhu sau:

1 Td chtfc, ca nhan thuoc hoat dpng kinh doanh co sir dung hoa dan ban hang, khi ban le hang hoa hoac cung ca'p djch vu mot lan co gia tri dudi mtfc quy dinh ciia Bp Tai chinh thi khong bat buoc phai lap hda dan ban hang, trir khi ngudi mua hang yeu cau giao hoa dan thi ngudi ban hang phai lap va giao hoa dan theo dung quy djnh Hang hoa ban le hoac cung ca'p dich vu mot lan co gia tri dudi muc quy dinh tuy khong bat buoc phai lap hda dan nhung van phai lap bang ke ban le hang hoa, djch vu hoac co the lap hda dcm ban hang theo quy dinh de lam chtfng tir ke' toan Trudng hpp lap bang ke ban

le hang hoa, djch vu thi cuoi moi ngay phai can ctf vao sd lieu tong hpp ciia bang ke de lap hoa dan ban hang trong ngay theo quy dinh

2 Td chtfc, ca nhan khi mua san pham, hang hoa hoac dupe cung cap dich vu co quyen yeu c iu ngudi ban, ngudi cung cap dich vu lap va giao lien 2 hda dan ban hang cho minh de sir dung va luu tru theo quy dinh ddng thdi co trach nhiem kiem tra noi dung cac chi tieu ghi tren hoa don va tir choi khong nhan hoa dcm ghi sai cac chi tieu, ghi chenh lech gia tri vdi lien hoa dan luu ciia ben ban

3 Td chtfc, ca nhan tu in hda dan ban hang phai dupe Bp Tai chinh chap thuan bang van ban trudc khi thuc hien Td chtfc, ca nhan dupe tu in hoa dan phai co hpp dong

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de hu hong, mat hoa dan Trucrng hap hoa dcm bi hu hong hoac bj mat phai thdng bao bang van ban vdi coquan thue' cung cap.

Dieu 11 Churng tur ke toan sao chup

Can cur khoan 3 Di6u 22 va khoan 3 Dieu 41 ciia Luat Ke toan, chung tu ke' toan sao chup duac quy dinh nhu sau:

1 Chirng tir ke' toan sao chup phai duac chup tir ban chi'nh va phai c6 chii ky va da'u xac nhan cua ngudi dai dien theo phap luat ciia dcm vi ke toan luu ban chi'nh hoac

ca quan nha nude cd tham quyen quyet dinh tam giu tjch thu tai lieu ke toan tren chung tir sao chup

2 Chirng tir ke' toan sao chup chi duoc thue hien trong cac trucmg hap sau day:

a) Dcm v| ke' toan cd du an vay ncr, vien tra cua nude ngoai theo cam k£t phai nop ban chung tir chi'nh cho nha tai tra nude ngoai Trudng hap nay chung tir sao chup phai

co chu ky va da'u xac nhan cua ngudi dai dien theo phap luat cua nha tai tra hoac cua dcm vi ke' toan;

b) Dan vj ke toan bj ca quan nha nude eo thaim quyen tam giu hoac tjch thu ban chi'nh chirng tir ke toan Trudng hap nay chumg tir sao chup phai co chu ky va dau xac nhan ciia ngudi dai dien ciia ca quan nha nude cd thaim quyen quyet djnh tam giu hoac tich thu tai lieu ke toan tren chung tir ke toan sao chup theo quy djnh tai Dieu 26 cua Nghj djnh nay;

c) Chirng tir ke toan bj mat hoac bj huv hoai do nguyen nhan khach quan nhu thien tai, hoa hoan Trudng hap nay, dcm vi ke loan phai den dan vi mua hoac dcm vj ban hang hda, dich vu va cac dan vj khac co hen quan de xin sao chup chung tir ke toan bi mat Tren chung tu ke loan sao chup phai cd chu ky va dau xac nhan cua ngudi dai dien theo phap luat ciia dcm vj mua, dan vj ban hoac cua dcm vj ke toan khac;

d) Cac trudng hup khac theo quy djnh cua phap luat

Dieu 12 Dich chirng tir ke toan ra tieng Viet

Can cif Dieu 19 cua Luat Ke loan, chu wet ucu chung tir ke toan duac quy dinh nhu sau

36

NU(3 TOAN

1 Chung til ke toan phat sinh 6 ngoai lanh thd Viet Nam ghi bang tieng nude ngoai, khi

su dung de ghi sd ke toan a Viet Nam phai duoc dich ra tieng Viet.

2 Cac chung tU ft phat sinh thi phai dich toan bo chirng tir Cac chung tir phat sinh nhidu ldn thi phai dich cac ndi dung chu yeu theo quy dinh ciia Bo Tai chi'nh

3 Ban dich chung tir ra tieng Viet phai dinh kem vdi ban chi'nh bang tieng nude ngoai

Dieu 13 Lua chon va cu the hoa so ke toan

Can cU khoan 2 Dieu 2 va Dieu 26 cua Luat Ke' toan, viec cu the hda so ke toan ducrc quy djnh nhu sau:

1 H e thd'ng sd ke' toan ma don vj ke' toan da chon phai ducrc m a day du cac so ke' toan tong hop va so ke' toan chi tie't, dam bao kha nang do'i chieu, tong hap so lieu ke' toan va lap bao cao tai chinh

2 He thd'ng sd ke' toan da chon phai duoc sir dung thdng nhat trong mot ky ke toan nam

3 Van phong dai dien cua doanh nghiep nude ngoai hoat dong tai Viet Nam ho kinh doanh ca the va td hop tac quy djnh tai diem h, kkhoan 1 Dieu 2 cua Nghj dinh nay lap sd ke' toan theo quy djnh cua Bd Tai chinh

Dieu 14 Ghi sd ke toan b&ng may vi tinh

Can cu: khoan 7 Dieu 27 cua Luat Ke' toan, viec ghi sd ke' toan bang may vi tinh duac quy djnh nhu sau:

1 Trudng hap dan vj ke' toan ghi sd ke' toan bang may vi tinh thi phan mem ke toan lua chon phai dap ufng ducrc tieu chuain va dieu kien theo quy djnh dam bao kha nang do'i chieu, tong hop sd lieu ke' toan va lap bao cao tai chi'nh

2 Bd Tai chinh quy djnh tieu chuain va dieu kien ciia phan mem ke loan

Dieu 15 Ky han lap bao cao tai chi'nh

Can cur khoan 3 Dieu 29 va khoan 1 Dieu 30 cua Luat Ke toan ky han lap bao cao tai chinh duac quy djnh nhu sau:

1 Dcrn vj ke' toan thuoc hoat dong kinh doanh phai lap bao cao tai chinh vao cuoi

ky ke' toan nam

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PHAN 1 m 6 t s 6 v A n b a n ph A p q u y c u a n h A nU<3c v e kM t oAn

2 Dcm vi ke' toan bi chia, tach, hap nha't, sap nhap, chuyen d6i hinh thuc sa huu

giai the, cham durt hoat dong, pha san phai lap bao cao tai chinh tai thai diem chia, tach hap nhat, sap nhap, chuye’n doi hinh thuc sa huu, giai the, cha'm durt hoat ddng, pha san.

3 Do'i vai doanh nghiep nha nude, ngoai viec phai lap bao cao tai chinh nam con

phai lap bao cao tai chinh quy

Dieu 16 Lap bao cao tai chi'nh tong hpp hoac bao cao tai chi'nh hop nhat

Can cu khoan 2 Dieu 30 cua Luat Ke' toan, viec lap bao cao tai chinh t6ng hop hoac bao cao tai chi'nh hop nha't ducrc quy dinh nhu sau:

1 Dcm vi ke' toan co cac dan vi ke' toan true thuoc thi ngoai viec phai lap bao cao tai chinh cua dan vi ke' toan do con phai lap bao cao tai chi'nh tong hap hoac bao cao tai chinh hap nha't vao cu6'i ky ke toan nam dua tren bao cao tai chinh cua cac dcm vi ke toan true thudc trong ciing dcm vi ke' toan do

2 Cong ty me phai lap bao cao tai chinh hap nha't vao cuoi ky ke' toan nam theo quy dinh cua Bo Tai chinh

3 Tong cong ty nha nuac va doanh nghiep nha nude co cac dan vi ke' toan true thuoc phai lap bao cao tai chinh tong hap hoac bao cao tai chinh hap nhat vao cuoi ky

ke toan quy va cu6i ky ke' toan nam

4 Bo Tai chinh quy dinh cu the viec lap bao cao tai chinh t6ng hap va bao cao tai chinh hap nhat cua dan vi ke toan co cac dcm vi ke' toan true thuoc

Dieu 17 Dan vj tien te rut gon va lam tron so khi lap bao cao tai chi'nh hoac cong khai bao cao tai chinh

Can cu Dieu 11 va Dieu 30 cua Luat Ke' toan, dcm vi tien te rut gon khi lap bao cao tai chinh hoac cong khai bao cao tai chinh dupe quy dinh nhu sau:

1 Dan vi ke toan khi lap bao cao tai chinh t6ng hop hoac bao cao tai chinh hop nhat tir bao cao tai chinh cua cac dan vi ke toan true thuoc, neu co so lieu bao cao tr6n 9 chu so thi dupe lua chon su dung dan vi tien te nit gon la nghin dong (1.000 dong) hoac trieu d6ng (1.000.000 d6ng) de lap bao cao tai chinh

2 Don vi ke toan khi cong khai bao cao tai chinh dupe sir dung dan vj tien te nit gon

la nghin dong hoac trieu dong quy dinh tai khoan 1 Dieu nay

3 Khi sir dung dan vi tien te rut gon dan vi ke toan dupe lam tron so bang cach: chu so sau chu so dan vi tien te nit gon neu bang nam (5) trd len thi dupe tang them mot (1) dcm vj; neu nho hem nam (5) thi khong tinh

Dieu 18 Chuyen doi bao cao tai chinh ciia don vj ke toan hoat dong 6 nude ngo&i

Can cu; Dieu 29, Dieu 30 va Di6u 31 cua Luat K£ toan, trucrng hop don vj ke toan hoat ddng 6 nude ngoai gui bao cao tai chi'nh ve Viet Nam duoc quy djnh nhu sau:

Don vj ke' toan hoat dong d nude ngoai khi gui bao cao tai chi'nh ve cho don vj ke toan ca'p tren 6 Viet Nam phai ghi theo dong ngoai te dung de ghi so ke' toan, d6ng thdi chuyen ddi ra d6ng Viet Nam theo quy djnh cua Bo Tai chi'nh va phai djch ra tieng Viet

Dieu 19 Noi nhan bao cao tai chinh

Can cu Dieu 31 cua Luat Ke' toan, noi nhan bao cao tai chi'nh duoc quy djnh nhusau:

1 Bao cao tai chi'nh cua don vj ke' toan thuoc hoat dong kinh doanh phai nop cho

co quan thue', co quan thong ke, co quan ca'p dang ky kinh doanh cung ca'p va co quan khac theo quy djnh cua phap luat

2 Do'i vdi doanh nghiep nha nude con phai nop bao cao tai chi'nh cho co quan tai chi'nh cung ca'p

3 Don vj ke' toan true thuoc con phai nop bao cao tai chi'nh cho don vj ke' toan captren

Dieu 20 Thdi han nop bao cao tai chinh

Can cu Dieu 31 cua Luat Ke' toan, thdi han nop bao cao tai chi'nh duoc quy djnh nhu sau:

1 Ddi vdi doanh nghiep nha nude:

a) Thdi han ndp bao cao tai chi'nh quy:

- Don vi ke' toan phai nop bao cao tai chi'nh quy cham nhat la 20 ngay, ke tu ngay ke't thuc quy; do'i vdi Tdng cong ty nha nude cham nhat la 45 ngay;

- Don vj ke toan true thuoc Tong cong ty nha nude nop bao cao tai chi'nh quy cho Tdng cong ty theo thdi han do Tong cong ty quy djnh

b) Thdi han nop bao cao tai chi'nh nam:

- Dim vj ke' toan phai ndp bao cao tai chi'nh nam cham nhat la 30 ngay, ke tu ngay ke't thuc ky ke' toan nam; ddi vdi Tdng cong ty nha nude cham nhat la 90 ngay;

- Don vj ke toan true thuoc Tong cong ty nha nude nop bao cao tai chi'nh nam cho Tong cong ty theo thdi han do Tdng cong ty quy djnh

2 Ddi vdi cac loai doanh nghiep khac:

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a) Don vi ke toan la doanh nghiep tu nhan va cdng ty hop danh phai ndp bao cao tai chi'nh nam cham nhat la 30 ngay, ke’ tu ngay ket thuc ky ke toan nam; ddi vdi cac don vi ke toan khac, thdi han nop bao cao tai chinh nam cham nha't la 90 ngay;

b) Don vi ke' toan true thudc nop bao cao tai chinh nam cho don vj ke toan cap tien theo thdi han do don vj ke' toan ca'p tren quy dinh

Dieu 21 Thdi han cong khai bao cao tai chi'nh nam

Can ctf khoan 2 Dieu 32 va Dieu 33 cua Luat Ke toan, thcri han cong khai bao cao tai chinh nam ducrc quy dinh nhu sau;

1 Doi vdi doanh nghiep nha nude

a) Don vi ke' toan phai cong khai bao cao tai chinh nam trong thdi han 60 ngay ke

tu ngay ket thuc ky ke' toan nam; doi vdi Tong cong ty nha nude thdi han cong khai cham nha't la 120 ngay;

b) Dcm vj ke' toan true thudc Tdng cdng ty nha nude phai cdng khai bao cao tai

chinh nam trong thcri han do Tdng cdng ty quy djnh nhung khdng cham hem 90 ngay

2 Do'i vdi cac loai doanh nghiep khac:

a) Dcm vi ke' toan la doanh nghiep tu nhan va cdng ty hcrp danh phai cdng khai bao cao tai chi'nh nam trong thdi han 60 ngay, ke tu ngay ket thuc ky ke toan nam; doi vdi cac doanh nghiep khac thdi han cdng khai bao cao tai chinh cham nhat la 120 ngay;

b) Dcm vi ke toan true thuoc phai cdng khai bao cao tai chi'nh nam trong thdi han

do dcm vi ke' toan ca'p tren quy dinh

Dieu 22 Nop va cdng khai bao cao tai chinh ciia don vj ke toan co cac don vi

ke toan true thuoc

Can ctf Dieu 33 cua Luat Ke toan viec nop va cdng khai bao cao tai chi'nh ciia don

vi ke toan co cac dcm vi ke toan true thuoc duoc quy dinh nhu sau:

1 Dcm vi ke toan co cac don vi ke toan true thuoc trong do co Tdng cdng ty nha nude

va cdng ty me khi nop bao cao tai chinh tong hop hoac bao cao tai chinh hop nha't phai ndp

ca bao cao tai clu'nh cua cac don vi ke' toan true thuoc va bao cao tai chinh cua cac cong ty con

2 Don vi ke toan quy dinh tai khoan 1 Dieu nav khi cdng khai bao cao tai chinh tong hop hoac bao cao tai chinh hop nhat phai cdng khai ca bao cao tai chi'nh cua cac dcm vj ke toan true thuoc va bao cao tai chinh ciia cac cdng ty con

Dieu 23 Trudng hap duac mien lap va nop bao cao tai chi'nh

Can ctf khoan 2 Dieu 2 cua Luat Ke toan cac dan vi duoc m ien lap va nop bao cao

tai chinh ducrc quy dinh nhu sau:

4 0

PHAN I M 0 T S6 VAN BAN PHAP QUY CUA NHA NUdC VE KE TOAN

1 Dcm v| ke toan dupe mien lap va nop bao cao tai chi'nh gom: Van phong dai difin cua doanh nghiep nude ngoai hoat dong tai Viet Nam, ho kinh doanh ca the va td hpp tac quy dinh tai diem h, kkhoan 1 Dieu 2 cua Nghi dinh nay

2 Dcm vi ke' toan quy dinh tai khoan 1 Dieu nay van phai lap bang ke khai nop thue' theo quy dinh cua phap luat

Dieu 24 C o quan co tham quyen quyet dinh kiem tra ke toan

Can ctf Dieu 35 cua Luat Ke' toan, ca quan co tham quyen quyet dinh kiem tra ke' toan dupe quy dinh nhu sau:

1 Bo Tai chi'nh, cac Bo, c a quan ngang Bo, ca quan thuoc Chinh phu va ca quan khac a Trung uang trong pham vi nhiem vu, quyen han cua minh quye't dinh kiem tra ke' toan cac dcm vj ke' toan trong lTnh vuc dupe phan cdng phu trach

2 Uy ban nhan dan tinh, thanh pho true thuoc Trung uang trong pham vi nhiem

vu, quyen han cua minh quyet dinh kiem tra ke todn cac dan vi ke toan tai dia phuang

do minh quan ly

3 Don vi ke toan cap tren, trong do co Tong cdng ty nha nude quye't djnh kiem tra ke' toan cac dcm vj ke toan true thuoc

Dieu 25 C a quan co tham quyen kiem tra ke toan

Can ctf D ieu 35 cua Luat Ke' toan, ca quan co tham quyen kiem tra ke' toan dupe quy dinh nhu sau:

1 Cac ca quan co thaim quyen quyet dinh kiem tra ke toan quy djnh tai Dieu 24

cua Nghj djnh nay dong thdi co tham quyen kiem tra ke toan

2 Co quan Thanh tra Nha nude, Thanh tra Tai chi'nh, K iem toan Nha nude, ca quan thue' khi thuc hien nhiem vu kie’m tra, thanh tra, kiem toan cac dan vj ke toan cd quyen kie’m tra ke' toan

Di6u 26 Niem phong, tam giur, tjch thu tai lieu ke toan

Can ctf khoan 3 Dieu 22 va khoan 2 Dieu 40 cua Luat Ke toan viec niem phong tam giu', tjch thu tai lieu ke toan dupe quy djnh nhu sau:

1 C a quan nha nude cd tham quyen quyet djnh niem phong tai lieu ke' toan tiled quy djnh cua phap luat thi dcm vj ke' toan va ngudi dai dien cua ca quan nha nude co th^m quyen thuc hien nhiem vu niem phong tai lieu ke toan phai lap “Bien ban niem phong tai lieu ke toan” Bien ban niem phong tai lieu ke toan phai ghi ro: Iv do so lupng, chung loai, ky ke toan cua tai lieu ke toan bj niem phong Ngudi dai dien theo

phap luat cua dan vj ke toan, ngudi dai dien cua co quan nha nude co tham quven niem

phong tai lieu ke' toan phai ky ten va dong dau vao Bien ban niem phong tai lieu ke' toan

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