BÁO CÁO THỰC TẬP TÔT NGHIỆP :KẾ TOÁN TIỀN LƯƠNG VÀ CÁC KHOẢN TRÍCH THEO LƯƠNG TẠI CÔNG TY CỔ PHẦN CÔNG TRÌNH GIAO THÔNG TRÀ VINH

BÁO CÁO THỰC TẬP TÔT NGHIỆP :KẾ TOÁN TIỀN LƯƠNG VÀ CÁC KHOẢN TRÍCH THEO LƯƠNG TẠI CÔNG TY CỔ PHẦN CÔNG TRÌNH GIAO THÔNG TRÀ VINH

rsgveTravinh,Thrng 06 ntn 2010

1 Li do lFa chqn d6 tai nghi6n cfu:

Tmnc qui tnnh vi! haDh c,h nan kin! t€ nhiau thanh pd! hien nay, rhrrc 16 de chds niin dng de nans €ao hieu qua tuns hoar donc sAn xuiir kinn doan!, cec nnn qudn t, phai ddi ndi nr duy bihg mai lnnn 1hl1c giai ph6n8 vi phat lrian ma lrc hqng sAn xut, phdt huy nai dan ndng ld nendn Ivc, nals cao cblt lu(ng vA srlc cmh lrann TiAn lme ld nor hong ,ntne y6u 15 quyA dinh cius vdi su ph{r tdan vd ians co sl?c c3nn r@h cia doa,r nsbie, tro.g in

Tian lums va t'D nhip cia ncudi lao done lrcng doarn nshiCp ld not bO pha chi pl

li que ranc cig doanh nehifp Dd.s ddi n6 $C hi€n iihn higu qua va qr 6n t?j pbat tlian cia doafi nghi€p aen fiumg tnrdng,

Mit knac ridn ludg cdn c6 y nehi, qM lrang irong qu6 rrbn piat trian rhMg hieu

vA chAt luqic san phdn cna doann nshi€p N6 ld rto.8 lsc ra ddn bAy ti.n d finc diy ,su:di rao d0n8 hang say, tich qE lao dong s6ns tflo ve n6rg cao n6ne su{t va hiCu quA lao dOnC e6p phAn ph6t lri6n stn xu6l, (l3t hi6u qud kinh € cm.

Tn d6 nA en nnin thric duqc sq qud troie ct tian ltug, IiCn hC gii thw rd vA hitng ki6l lhnc cn da hOc lrcng trtt Cian qua n]r;m dd nane cs va crng c6 rhen kie lhtu da hoc vn iin hieu ryrM va tinn innl hoal dong, sq hinn 1harh vd pMt rri6n crla c6ng ty, dic bier

ld chg dO fian lumc vd lhu rnip cna hsudi lo rto.s n6n em da chor da di: " k6 lodn iian luds

vn cJ khoJn h, h Lheo lu@g d; $m rdp kr cdng D ci phdn c6ne hnh gitu th6ne Trt Vinh

2 Mfc ti6u nghian ciu:

Mlc riau ndien cnu cia da rii ginp bAn than hhh ihanll i ud.g va vfu dB nghien crlu, biel c6ch r6ng hqp !a vin dunS It rhuy6t de hac d nnd hrdng k6t hqp vdi c6hg vie ihw d€h pbdr sinn 6' don vi dC siai quyi lAn dd va nehiep l1l ka torn vd iai chini trone rh@ ri€n

sd xuit king dotu! not clch khoa hAc vd o bi6u lvc,

3 Phuong phdp nghian cfu:

Tt nlnns ki€n thic da hoc d trudns nhu: k€ todn que! U, k6 todn ai chin[

Da nin vlns vd $i dung thinn rhe k& qua cis k6 ro:in ma t.one tan lA k€ totu {An ludg vi crc tlodn rrich theo lms dri cAn pbai hoc h6i Inne kihh nghien ne cdc ann chi t?i.6ns ly, i ki6n clia siire viah nutng din, i kidn d6.e g6p ci! c6c bfln rta ren xdt mot

4 Ph4m vi nghien c|lu:

Nehien c,tu cdc ldn da li€n qutu d6n t3n lbg vA cla khoir trtch di! eo tu@& tA.8 hqp s6 liiu va s5 luqns l@ d6ne, dirh lMs vn cdc }loin trrch rh@ lMe; pten b6 chi phl 1116! c6lg rh@ done ch6 dO ign xuri.

LdI CAM ON KinI th6 qui lhAy cd cmg crc chn vA c6c arl ch!!

Sau mor klorng thuc 6p tei c6ns ry 06 phdn c6ie ftinn sim th6le Trd vint, my en ila k& drnc phan thvc tAp cna nihn noi cAch khd honn hao Trone su6i 6 tuin thtr 6p c6ne ty

cd phAn c6ng trinh giao fi6ng TniL Vinn, tuy ihdi gid rg;n nnmg em $uc su cAD d dh chi rai c6.s ry da qo didu kicn citp ed ri€p xnc v6i rhuc !i6n vn thu rhip r!€m rft nniAu diau b6 'ftVc

tap rA mor pha! dt qum trang tbng.hudg trinh kn6a hac ginp cho sinn vien tios bi rhcn ki6n rhnc kni rdi gh6 nna tudns.

En xih cn6n rhdnh cnn m qut thrnn c6 gido Knoa Kint G , LuAl vA Ngoai Ngt , trumg Dai hqc Trn Vinn D& biet en xin tt ldne bi6t d c6: Nery6n Thi ?hnc d.r 16n rirl hu6n8 dln va qo diau kiqn einp em hoan ddnh khda ruAn nay.

En xin cdn @ Bd ci6n rt6c , crc a.n chi rronc cong ty d phAn c6ns rrht siao lhong TrA Vinh nlel h cdc drh chi trone phdng KC rorn Md€ dU di ban ron nn6g cdc arlt) chi de drnh lhi,i sian hrdng den, cuns cip s6 ligu !e giAi tlich €ho m irong su6r rhdi eim

M61 dn n6a en xin kinn chnc Qut thAy c6 kn@ Knoa Kinh 16 - Lu vn Nsosi Nsr , c6 Nguyen Tni PnUc va 6p lh€ ann chi tong c6ng 1y ddi ddo strc khde, t4nh phnc thdnh dal

IrA Vinb, 8dy 05 thrng 06 n,m 2010.SvTHr Pbqm IEn! Iq4q

NU{N XfT CtrA Cd QUAN THVC TAP

boh t 1ta -+har, :4t ffih ,4!t1r- !.i dto zhi.c cta.p

Itu !.r.J.-1 (r: rlrn; niht ,i.t: 41a :/.,i^1 j.1' /nh

DANH MUC C,{C B;.NG,

SoD6:

so dd r.l kd brn tian ldoe

SODd, HiNH

So dd L2r Ke to6n vi cdc khoAn tinl th@ ludg,

Sd d6 t j: Ke ioAn vA cdc kJEdi hich ltu@ tian ludg ngtri phdp cna c6ng rnan

sq dd 2.1: so d6 t6 chic bO niy

> Chi dflo truc {6p

+ eum h€ ph6i hqp

sd dd 2.2 sd dd d cbrc k6 bnn

So 16 2.3 So dd hinl rhi! k6 brn Ap dung

<+ Qh hQ d6i chi€u ki6n th

Bi.u bAne:

Bens 2 ] 4 Tlnl hi.h lltng eian lao d9.8 ntn 2Ot 0,

Bdng 2.2 L Bang lJdng vien chic chuy€n n6n, nghiep w d c6c c6ng ty

Bdng 2.22.Bane lms c6nc nhan, nnan vicn lrvc ri6p sen xui! kint do&!

B!.9 2.2i Bang 6ng hqp phni hA cho ngudi lao dong nrn 2010.

Bang 2.2.4 Bang phan bd chi !,hl ludrg d6 rrich cdc ldoan th€o lMg rhArg 01/ 2010 Bene 2.2.9 SO Nr.14T KY CHUNC

Ki Hqu c,ic cVM Ttt vrEr r,{T

IK: Tni khodn

CBCNV: Cdn b0, o6ng inan li€n

BTNN: BC t6ng nl\a n6.g

QD-BTC: Qtry& dinh BO tai chinn

SX(D: Sar xuAl kirn d@h

BHYT: Bao hi€m y d

BIDGI: Bao hi6h xe hoi

KICD: Kinl phi c6ng donn

LML; Ldi m6y lu

LMLR: Ldi bdy lu rung

PHq LUC

lhlr lrrc l: Bing chfu! c6ng

Phv luo 2: Brng ih&n to6n tuoE, dan dn git! e

Ph! lcc 3: Bens thaih iodn tian lhs cB.cNv, bO phfr qun It rd pluc !$

Phu luc 4: Bane fian! totu tian lMg CB.CNV, b0 ph& trd aOn rd cOrg luta I6y

?h$ Itc 5: Blng rhanl torn lMg tln rhen gid, &en ngAy.

DANH MUC TAI LIDU THAM KHAO

l Bdng thdh lodn lMe CB,CIIV b0 pnAn qurn ly vA ph$c eJ Beg lnanh iodr lMg cB.CNv bS phln trsn tion vd CN l6i nay Dens rben torn luons Ctw di hac - chd viCc - phep nan

2 K€ torn lni chin!, thac si Phe Dilc Dnns, NxB Qu6c gia I?HCM.

3 Gi6o irln! nguy€n I ke todn, Thac sl Trln ?hudc, Tlff si : Nguygn lbi'IX! Hiaq t@ hint noi b0.

CHT'ONG T: PEI'ONG PHAP LUAN VA PHUdI{G PHAP NGHdN

Chi chdp, phad 6!n dng hqp 6Ot cdch trug ihvc kj! fidi vA tinn thdn $r dune lao iong

?hA! dnn va kien ft chal cne st dung qui dan l@e, qut bao hi€4 BHYT, CpCD, tintrtodn va ph6n b6 cnlnh xac den lumg ve cac *,hoAn Fich th€o lumg vao chi pln sdn x i kintrdoa.n d6ng ch€ dO quy dinh

Lan b6o cAo tian lumg vd c6c klDtu rrich rheo ludg, phdn tich llntr h)nh tao rto4, sndulc thdi gitu lao il6ns va neng xudt lao donc

L1,2 Cdc !t!h th'it trn ldg

-viec rd ldms c6 &d thvc hi€n bihe lltiau c{ch lMs hien nay viec dit lm8 chongub le d6ns duqc nen hdnn th6 lxnn rhuc chrl rtu sau :

I l,2,l Tian l@e ka rh6 thdi gie

-Tian lMg d.! theo thdi gid I! tinn lume ha cho grdi tao d$ng rheo thdi gie Dn

viec cdp bfu c6.s viec va ihanc tMe cia neudi l@ dOry

-Tian lMg dnn lheo rhdi gi& @ $C lhuc hi6n thh rheo rh6ng, hodc Cid coa ngvdi tm-Tiar luog ihdi gi& c6 dG ihvc hign ti.n th@ lhdi gia giAn dd hay lhdj eie c6

SvTH: Phcm Thanh Kiiu Ldp: TH08HKTC 2

+ Td lumS rh€o thdi gian sian d@r h ri cho nguoi lao dong tb@ rhdi gim tam viecth{c I cug vo uin} dd q cOnJ !iec cua re@.ao d9n8.

+ Lme rhrng lAtiin lufied,duocquydinh sind6ird lhg brc thgduqc tinn vd

td ci5 dinn hag thdng tren cd sd' ho p ddng ho dong

+ Lumg neAy: ld dan lu@g (tdqc linl va tr, cho mor nsny lan vieo ddqc np dune nolao dong truc ti6p hudng ldms lhco thdi gid hoic rni IudC cho nhen vi€h trong fidi simnoc iAp hay IAD nni€n vu khnc

+ Lu@g gid: ld lumg trt cho mor gid tah viec, lhumg duq dp dqng da id l@g chongvdi lrc dOng rruc ti6p llr6ng hudng l@8 tho sdn phird hodc ldm co sd d6 tinl gi, tiCnlMg ld theo srn phdd

- Td lu@g nro thoi gi& c6 lh!@g: ld hinh rbrtc tra lumg theo ddi eie eian dd t6l hqpv6i che d0 iidn luds lrone san xuit kinn doeh nhu: tbuog cho n6ns cao chil luqng sArpnjn htroC dot ns nang sut lao d6ng nhjm kch rhrch ng@i l& d6ng hon Lh)I]j t6l

T6n lai: lri llgns theo thoi gitu c6 nnidu ban ch6 vi chm dr6 bao day dn nguyen iic pherph6i $o lao dOnC vi chua lInh ddn ddy dn ch{r tuons loo dOn8, chua phdr huy dAy dt ch(tc.dng ddn biy kinh td crh iiad l@s tmne liec kich lhich sq ph,r hj€n cna sn xuh chva pbdthuy hCl knA nrng stn @ oa ngudi lo dons Do vdy chi nnir.g tnimg hqp chuE dn diau kienlrd lu@g theo sin pnfun thi m6i dnne hhb rhnc trA lmg lheo ddi sio

L1.2.2- Td lumg theo sin phfun

t tidn ludg duqc linh cho nsudi lao donc rheo k6r qui lao dioc k!6i rwns sar !hdn, c6lgviec va lb l!! de duqc horn thinh beo dan ding li€u chuen, kt thuar, chiit luqng da quy dinl

va do giin Ti€n lumg fin cho mol dm vi sAn phin, c6os viec rao qr rt6

- Tidn llms rnd lheo san phdn c6 rhd rhsc hien rh@ ollnng cacn sau:

+ Tian lu@g ilnh theo sln phdm rlc ri€p: Id tian ludg duqc lrich cho iitng nlvdi laodons rhuoc b0 ph6n wc d€p srn xu{r Ths c6ch rihh ndy ddn luo8 duqc unh c.n on vdo s6lusng san pham hay ki6i luqns c6ng vidc hoan thdnl vd d@ Ci6 tdn !Mg, tnOne han chdkb6i luqng si phen b vuol hay hut nft quy dinh

+ Tidn luds th@ sdn phio cinn dap; Ia tiAn luds cirs duqc tra cho rims nsudi hay hAcho mor tp $; nsxoi lao dOn; rhu6c bO phan ritn liap p\uc L1l sAn ru;l hudng tu@C phuthuoc vdo kel qua cna b0 ph4! tnr dep sdn xufu Theo c6ch tinh ndy rido tvds duqc B,n cr,

cn vio dah lumg rleo s,n phin cna bo phdn lruJ tap vd ti r€ lms cia bo pbin 8i6n ri6p do

dd vi xnc dinh cin cn vAo ri.h chet dir iian crta ncudi lao iionc sidn 6p phlr rT sdn xuAl + Tian luos theo sn phin c6 fiudns : ld idn luds ri.h rh@ sdn phid r4tc d5p hay ci nti€p k€t hqp vri ch6 dO ktE thu@g do doann nshiep quy dinr, Ian lMg th€o sln pMn c6

SVIH: Pham Thdh Kiau L6p: TH08HKTC

thudng dn d.h cho tnns nguti le dong hay not ta.p 1hC ngudi lao dong rheo clch dnt oAyhgoai d'in U@e theo sAn p n trllc dap k!6nC hen h€ gtdi lao dOne cdn ddqc hudng m6.lnonn dan thudng fieo quy 4nn c[a d@ vi.

CAch tinn lumg nAy ca tac dlrgkich lhtch ngudi lao rtohg *nong.bt qum idm d6n s6luqng

sn phtn, t.ng nlns xudl le dons d€t ki€n

"euycn vit rigu + Tian lu@g linl lheo sdn phiih lny ti6n : Id htnh rhnc t A lumg n) ngoaj dan ldog dnnlh6 srn phar truc tidp, ngudi la cdn crn cn vao ni! dO wqi diin n?c quy di.h dd dnhften tidn luog iheo d l€ ldy 1i6n, s6 lwne srn phin hoen rhAnn wqi di.n mic cnns nlidn

th ted lm8 dhh rhcn cms cao ap dlng hinr rhrc nay dotuh rshiep cdn td chrc t6t dinnnitc lao d0n8 ki6m 1F va nshi€m rhu chtrt che s6 luqns va chSr lleE sdn phdn

T6m lai: hioh lbir trd lMg tinn thco sdn phin h hinl iht c6 nhiau @ diAm bao drniglyen dc phtn ph6i rheo lao done cho nsua,i lao doig qM lAn dan s6 luqng ve cht lLjlEc6lg viec cna mtnn ddn Iudg rinn lh€o sn phdd phdl huy dly dn vai trd, ttdn bty kirt i"!kich tiich san x;t ph& rddn ihlc ddy $ne htns xuiir lb dong, ldls stu phAn cho xa hoi.l.l,3.Cdc phudng Dhnp rinh I@g vA crc klonn tlnn rh.o lung

- Phumg pb6p tinh lh€o sdn phdn

+ Tidn lu@g i.a rh@ sAr phCn ruc ri6p

= 56 luons sin phin c0ns

+ Tidn luog linh th6 sAn phAin Cidn ai6p

= Tidn itdnc dusc linhc,ia60pltnsiaati,p

+ Phu cap ilao c[, d6 kli hdLn rh:Lnhc6lg viac vrdaryaDc5!

+ Ti6n lMg duqc dnn rhs sdn phiin 6 rhuame:

Nsodi tdn lMg lhm sitr phdd rlc d6p nsudi lao dong cd ttrqc hudng ihen nor rnoAn tdn lhudns rho quy di$ cna dd vi.

+ Tiin lMe theo sa! phin liy ti6n: duqc ap dvng huy6h l6tch dad bAo can d5i dbne bO Illi c6 the k€t ha! trl ludg vna th€o sdn phin vna lh6 phdn rhudng cho phA! r!q1 k6 hoach th@ tY lC liy ti6n qny dlnh.

- PhMg phdp d.n lheo thdi gid

+ T.i lMe theo rhdi gifl gidn d@:

R A r h l ^ ^ , h , r r i i c

wcru@srhe,s = Mrcruosdifiau * €e#bdns

tr*r#".f,S8

Mnc luod thdnt

s5 c-'& u* u'E Eoos rtlos

+ Tid lu@g lheo thdi giln c6 throrg

Tril',dnsilao tlri Cid = T.; i]me rheo tn]i sian ciin ddn + crc tloin iid! Itcne

l.l.4rfcn 4p qut BIIXH, BHYT, KPCD

- Q[y BHXH: lA qui dnns di rrq cAp cho heudi le donc c6 thM sia d6n qui r!o.s clc tudne hqp bi mdt l1$ ndng lao dong r 6h &u thai sdn, lai nen eiao t\6ng, hs hi, Dil

' r,Ieng ft6lg qtri duqc si' duns le doig tdch nop 20% Fcn 6ry qui lums Trcns 116 l5% iuqc tinn veo chi pbi sdn xu6t kjn! doann t ong ri cna doann nghi€p viL nguti lao dolg g6p 5%(l!n tr\rc tiAp vao thu nhap cna neudi lb dons )

- Qui BHYT: ld qut dnne d6 dai ihq cho nevdi lao d6ng c6 thm eia d6ns sdp qui lrong cac hoet dong kn6n chila benn.Tneo ch6 dO hiCn hanh qui BHYT dnqc nid\3yan6Ad6 2% dug€ dnn yio chi phi sdr xudt k'nh dodh mng k' crla d@nn nshi€p, I % n8liri tao rl6ng Wc tep d6ng g6p Gn vAo thu nldp cna neudi lao done),

Qut BHYI rh6ng nhAt qudn Ii vn trq cdp cho neudi lao d6ns i$ng qu nang ludi y 16 \'l vay kli rlhh duqc mlc irlch BHYT c.4c doonh nghi€p phii nop roan b0 cho co q@ BHYI

- Kinh phl c6ne doin: D qui riLi trq cho hoar dons oOng doa! cdc ceA th€o chd dO bien hAnb tinh phi c6ng donn ddqc rlich thco tt 10 2% ftn dne qut lmg ve dnl vio chi phi san xuit kinh dod]l' Ld klonn tian rL dny td hoar done cna c6c rd chtc c6ng doan dd vi vaL

c6ns doan ciip Ilan Cdc 16 chnc ney hoar rtohs nhin bAo ve qnyan hi vi nanc qo ch6rluons cuo s6ne cna nguin ko dOne Qut ndy lnqc hlnb lhadr b,ing cnch trtch 2% tr€n 6ns

S l@Mg phAi r.A cho nguoi l& dons vn duqc tr.h vao chi phi sin xuai Hnt d@.n cda rto

vi Qui lay do @ qun c6.s dodn qudn Ij

T6n lair khoan trich theo lMg ld 25% trohg d6 domh ngh'€! de veo chi phi t 9% G6n 5%BIIXH, 2% BIIYT 2% KPCD) cdn 6% lrt vio lvos cna cdng nhAd vi€n ( edn 5%BHYT,]%BIIYT)

1.1.5 K6 toin phni tin c6trg nnAn rien

1 1 5 1 C h m C l i s n d u g

cnn cljl vio chitns n ntru: bdog chin c6ne, pni6u xac ran stu lhdn ho{c n 6i r"qnchotu thAn\ phieu nghi hudne vdo BHy'}I,, , KC toin ridn hantr tinn lum8, dudng trq cipphni bi iho ngudi lm tlong va lit bdns thann brn I@s, bdrg danh to{n dAn thudne va

- Balg UEnn torn l@g: B co sd tndh bdd lhg vd phu dp cho gudi l@ dong,ki€m ft viec rhdh roan tidh lMg cho nsdi tao dorg tdm vigc rons cac dd vi sen xudrkinn doann, d6ne lhd,i liL crn cir d6 d6ns ko va lao dons dan lume

- Beg theh to{ d€n lumg ld cd s,i x,6c dlnh s6 fian $udne md ngudi l& dong duqc

- Phi6u x6c nt4n sAn phinr dnnc dB xrc nnAn s6 sao phAn hot€ c6ne viec de hoAr

$Ann dd c6 crn crr rinn tufig

- Bjne rhanh toAn BHXH: lt @ so de rhann ror l.o dp rd hei bi Lhny lMg cho

Ll,5.2.Tdi khodn sl d{.9

Tai l/.hoAn 334 phdi t a nsudi lao doog" ditng d6 phdn &h c6c khoAn phdi lra vd ttnhhinn lhann brn cdc k|oin pnAi te cho ngudi lao l6ng ci dodh ndiep va riAn th& danc6ng, tiAn thudng BFIXE vd cnc k]hoan phii t i lnric thu& va Ihu nn6p cOnC dan yiCn

SVTH: Pham Th6rn KiAu L6p: THo8HKTC

TK 334 lhi ni ngu$i bo doDE"

P l l h 1 ^ 1 ^ $ ' r d

- i,ms v, clc thoin dt hi cho nsuri lao

- cic Lhoi! tniu trt luds ( b6i irir!!&

n(p tbay crc hhoi! BI'CID

crc kloin dar tudn& titn cars,

khoin plii ki &hic phii chi cho

56cdnphiEi nsusr lao ,qns

- Tai khodn 334 "phai lra cho ngrdi lao dong 6 hai ri& ktDin

- Tei l(noe 3341: phAi iii cong ohen vien

- Tei knodn 3348: phai rA nsudi lao dong kIAc

Nq TK 642i Cli ph! quan I doann nghiep

C6 TK 334: Phai ira c6ng nnen viAn

- Crn cit vao tien BHXH phri iri cho c6ng nl6r rhay ludg k"i to{n ghi

NqTK3383: BHXH

C6 TK 334: Phdi 1ri ngudi le dong

- Tian Inds shi lhdp rhvc t6 phii rrd cho Ong ntAn vien

NqIK335: Chi phl pMi t A

C6 T( 134: PhAi I.A ngudi lao ding

- C,n ct vao dan in gina ca pndi trA cho nsdi,i lao rtong kd todn ehi

Nq TK 241: Diu tu xey dDs co b,n

Nq TK 622: CTNCTT

Nq TK 627: CPSXC

NqTK635: Chi phl ldi chinn

Nq TK 641: Chi phi ba phan bnn hAng

Nq TK 642: Chi phi qnin li doad nshi€p

C6 TK 334: Phii ira ngudi lao tlong

- Khiu trn vdo lu@g cna c6ne nhan viCn, cdc l-JroAn BE XH bang k6 torn ehi

.t

SVTH: Ph4n Thann Kiau Ldp: IHoSBKTC

Ril s," jn l'It l1i N

Ng IK 334: Phdi lrd ngudi lao dons

CdTK1383: Bll)(H

C6 TK 3384: BIIYT

L1.5.3 Nguyen dc hach lodn

- Toim b0 crc kiodn thu nhip cna ngudi lao dong hong dodrh nSIiCp lhdi tuqc l4chrorn qua di khoe pbdi t cho c6ns nlan vien, chi phl cbi phi tiin lmg , tian cdn& cdnduqc harh 1o,n hlnl x6c cho rimg d6i iuqng chju chi phi trcne kt

- Thuc hien dnng lhep 4nI thn6 tnu nh6p d6i vdi nsudi oj thu ,lAp @o va 'dn bAn

h u @ e d i n \ a c h l : d i B H X H B H y r d 6 i L d i n s u d i l e d 6 n s

l.l ,5.4 MOl s6 ghiep rT va phudg ph6p k-A to{n

- Khi rirl liCn rhudns chocdng nhan vten.ln qui tjlen 'hurie kd loAn shi

Nq TK 431 : Qui kno $udng phio lqi

C6 Tl< 334: PhAi nA nsudi lao d0og

-l<nixn qut irA li€n lhudng

Nq TK 334: Phdi lid ngudi lao dong

C 6 T K l l l : T i a n m

C6 TK I 12: TCNH

- Sau kli pMt lrmg c6c klDrn I!@g me c6ng nn& vien ch@ Uri k€ bdn ghi

Nq TK 314: Ph{i t i ngudi lao ding

C6 TK 3388: pMi ira phai nop kMc

- Cu6i thAng cin ct vao ciic chlillg tn k€ b:in lien qum, l6p ban phen b6 tidn \t@c vno cac d6i tlqne chiu chi lht c6 len quo ka io6n ehi

- Khiu td veo lwng cla c6ig nnen viCn, ciic knoa! eft img chu thdh b{., clc knodrb6i fidd.& liCn phal !q phai lhu khdc

Nq II<334: Phai tre ngudi lao dong

C 6 T ( l 4 l : T m o n g

c6 TKl38: PhAi thu tndc

- KhSu rtu rhue rhu nnap ca nhan d6i v,ri sui,i c6 rhu nnlp @

Nq TKl34: Phii lra ngudi le dong

c6 TK5I2: Dodh fiu noi b0

- Hine kt th@ quy dinn hiin hdrh, khau trir BIDG,BSYT va fian lMg phei trA cho nctit lao d6ne k€ bA! ehi

NqTK334: PhailrAngudi lao dohg

C6 TK3l83: Blt(H

C6TI<3384rBHYT

so dd r.r ka brin tian ru@s

1,1.6.K6 rodn vt c{c khoin trtch rh.o IMg

1 1.6.l.Chmg tn sn dug

Bang lhann loiin BHXII ln co s't lbeh lorn

1.1.6.2 Tdi lnoen slidung

Tdi knodn phdi lli phni n6p khdc

BAng ihanl totn den ludg ld co so d€ dch nqp BHXH,BHYT vd kinh phi

lJa ip aa hoi rd iheo l@g cho ngudj

'rR 333(3331)

TR 338 phi rri p[il nap tn5.

NAp BE(E clo c'p lin

chi BID(E tvc ti6 tai d,n vi

Chi nua BUYT ctlo nsu it lao d6ns

36 d, d.t chra 5; d\rag nat BS@,BEYTJaPCD rleo ti Eac[ torn rAo chi pd fian qum

1 1.6.3 Neuyen Uic hqch to{n

Pbdi ddm bdo crc thn qlc chLimg tu, h6 w lien qud d€n cdc knotu phni trA phai nip

lheo quy dinh hign ndnb nhu BHXH,BHYI(ICO tneo gi6i chi ii& dng noi dug

Tnq hien d'hs pMp bnh rhn€ thu nhap d6i voi ngudi oj tnu dra! ao ve cdc vdnh!6ng dAn va ch6 dO BHXH

1 l.6.4.Phu@g ph6! ve mol s6 rghi€p llJ chn yeu

- TrA den BHXH cho ngudi lao do.s k€ todn ghi

NoTKl38lrBHXE

Oj 1K334r Phii ra c6.g han vi€n

- Khdu trt! vdo lMg €ia neudi le dong cac kIoA BTDG,BHYT k6 lodr eli

Nq TK334: PhAi tr! c6ng nndn vi6n

C6TK3383:BH>aI{

Cd T(3384: BHYT

- Khiiu rnl iuos cia c6hs nhan vien c6c kloAr ram 6s chm ihantr to6n t6 ro{n shj

Nq TK334: PhAi lrA c6ne nnen lien

C6 TKl4l: Tim mg

Cd TKl388r CAc tloenpbdi rhu kn c

- TiDn tian BHXH,BHYT l]'n lums cna c6ng nnrn vi€n

Nq TK33 8 : tMi sA phiLi nop klrc

C6 IKI I l,l l2: Ti€n mit, rien gdi ngrd hang

- chi kinh phi cohs doan $i dd vi ki: roiin ghi

Nq TKl382: KinI phi c6ng doar

c6 TKI I l: sii dAn tbw chi bing riin nir

c6 Tx I l?: 56 Uln lhvc chi ban8 riin s6i nsdn hdg

1.1.6.5 sd dd t€ bdn

I K l 1 t , 1 1 2 '1L338 T?,6n,6n 541,642

Ndp BE(E.lqYI xtcD

Ci tnoio hi aFql

l l ? 1 M u c d c h rl c h r@ r ; n l m g n g h i p h 4 p

EArs ndm rheo quy dinh ngudi lao d$og trorg d@l sAch ci do vi duqc not s6 ngayphcp ma v6n duqc hutme di lu@e; do d6 viec chi trl lude ncll ph€p Dm cho gid tharh sadphltn doi bi€n iang len, k€ loan c6 ftA idn hdnl rri€h ft,tc Gn U@s nsl pbep vn phAr b6didu vAo chi phi cdc ki hach rorn

L l ?.2 Tni khoin sn dung

R* h ci^rl,r rin ic

Dilu c !rM!cnanhlachsitakhoin

$rc S rl thoin t ich tlvrc crc kloin chi rhj de duqc rrlcn

tudc vAo chi phi [oal dAng

Sd dl kch hua sn d{ne h,t

L1.7,2 Nguye nic hgch totn

-Hach ioAr nhtng noi dulg chi phl phai 16 iho quy dinn hie ha ngoAi clc noidus quy tlinn tl€n n6n ph6i sinl nnnrs khoen khdc phdi d.n tru6c va hoech ro6n vAo chi phiho?t d$ng san xu61 kinh doad rrone k', dodnn nehiip phii SiAi ldrn vdi @ q@ qu,, lt chrc

-H4ch to6r nnnng chi phi ch@ phil1 sinh vdo chi phi ho$l rl6ng sdn xua kinll doanhtrcng kt ph,i c6 o sd vd dwc lln! toa! noi cAch cbft chc

-va nguyc dc cu6i nien dO k6 torn, cac knoan chi phi r.! quyar lodn voi pht lhuc t6ph6t sinn vA s6 ch6in Ech duqc $t It theo quy dinl ln6n h h

Tidnilo,schiorpliiiri * Ti It tlil rudccho cArs nhan sin n:t Fors thAne

T i l i n n h v a c = ItnrhAdruon!@\iDrociac6mnhan

rd"s r'|; t"'.s.t

"brh.;kI h@i rrons nin ia A!s nlan sl! xrat

l l.7.3.1humg phdp vd n s6 nghi€pvu

Kni linn rudc riAn ludng rehipnep cia cdng nhin

Nq TK622r Chi pbi c6ns nnen tryc tiap

C6 TK335: Chi phi phAi t.A

- Khi rhtrc ta !hd1 sinh iiln luds nghi phip pbai lni cho c6ns nhan k6 torn ghi

Nq IK335: Chi phl phd,i ilA

SVT!|: Pham Tnrnn Kiau Ldp THo8HKTC t2

C6 1K334: PhAi l|A nenoi l@ dong

- NAu s6 ldn h@ s6 rdch tddc

Nq TK622 Chi phI c6ng nl6n tvc d6p (s5 trd > s6 lricn lil6c)

Nq TK335 Chi phi phAi t.d nguti lao d$ng G6 tdch ttudc)

.dTKJ]4 Ph, m nguo lao dgns t]6n8 rian l@e rhuc G phAi FAI

, N€u s6 lra nhd hm s6 trich rro6c

Nq 1(335: Chi lhi pMi lii (s6 dd tlch)

C6 1I<l34: Pbai ra ngddi lao dong Gdng li€n lv@s thlE 6 phni Irr)

C6 TK6922: chi phi nl]an c6ng t vc d6p G6 lra > s6 rrch Goc,

sa ![uc chi > s6 hlchrurc

So da l -3 kE todn c6c kloan htch trudc tia lums nshi phCp cna c6ne nhan s{n xuit1,2 Pnudng phdp nghion c'ia

1.2.1 Htnh tho! lrn lMg cna c6ng ty

- Cln c! vAo dtc diCn sdn xu va t6 chnc l& dons cnq cic bO phin irone doohnghiep o6ng ty dp dung cgc hin! lhic t i l@g hhu saul

+ Tra lMg theo tbdi gim: hinn th& nay dugc dp dlng d6i vdi c6ng nnen vien,

yi nsudi lao ding ruoc b0 ph6n quin li phuc vq, xudng sna chri€, r?n sAr xlrt bC r6ngnnua rore c6ne nlan mAi$iorg

- BS lhan qun'l Ii s6mi Bm cD, lhdoc td chnc, hdnh chdn! phnns tai chinl k6rotu, phnng ka hoech, ki thu6t

- C6ng ly 6p dlDg hlnh thfc lla ludg theo theo thdi gi@ duqc r,t cho c6ng niAnvien vd ngudi lao dOng hme lbrrg cti cit veo s6 nsdy c6n8 ldm ri€c thsc 16 rong thang,

'rx622

- Chrtng $ de hn cnn cn dnh va lrd lMg le bang chrm c6ry Blng €hAn cdng duqc 16! cho tnns b0 ph6n va do tudng bO phan rh€o ddi chdrn c6ng cho trdg ngudi trons bO

- TiCn lhg c'iE bS ph& le dong si6n ii6p duqc ri ludg the tdnh rto chut€n n6n, vA thdi gie o6ne i6c olq tnme ngudi vA du<D xey dr,ag h€ s6 tumg rheo nehi dinn 205 / 2004/ NE, Cl nedy 14 / 12 nan 2004.

- TiBo lvde w bin Glih) rlnh ihu eu:

r L n i : L E n u o g r o r h e u

H ld hC s6 lums vA phu cAp.

Ct: s6 ngAy c6lg ldn viec thqc G.

Cd : s6 ngdy c6rg ldn viec th€o che d0.

CHTJOI{G II : KE TOAN TIiN LT'ONG VA CAC KHOiN TRiCH THEO LddT.{G TAI c6Nc TY CO PHiN c6NG TRiNH GIAo THONG

TRA VINH

2.1ci6i ihilu r6trg qutr va cOn; ty c6 phan c6ng rrinh giro rh6trg Trr vinh

2,l.1,Licb snhhh tbltrb vn phit ki6n cna c6ng ty c6 phln gilo tb6ry Tri Vitrh

C6ng ty cO !'han c6ng lrinn eiao rh6ns Tid Vinh ridn $rn Id c6ng ty c6ng trtnt giao d6ngdwc chuy€n d6i tt (DN\N sns c6hg ry cd phAn vdi hinn ihfc eiao DN cho tap {d igvinlao dong hong c6ns ly vd rheo lufi DN

Thltc hion ch[ tr@e cna chinh pbn "v/v rh,r hien c6 phin hod DN]rN".cr, €n Quy6l dint:23/032005/QD-UBT nsAy 14/02/2005 cna UBND trnn TdVinL',V/v g'ao DNNN cho dp lhAnguoi l.o tlong c6ng ty c6 phen c6ng tdnh giao lb6ng Trd Vinh',.vd quyat diin s6 :t 079leD-UBT ngat 6/7 006 cna UBND TinI Tra Vinn V/v pb6 duyet phudg 6n c6ne ty c6ng hinngiao lhdng TrA Vinn @NNN) cho lep rb6.eudi lao dOng jCOnC 1y d pt c6ne tdn! eiaolh6ng Tra Vioh duqc lhinn hpva cbinn drrc rtua vao hoqt dOng ka tt ngdy O?/O8DO06 rheogiAy chtns nn6n diau kien ki.I dodh c6ns ly cd phAn si5 :5803000029 do sd k6 ho?ch dAu tu

2.1.2,Vi tri,chit ning,ntifD v{ vn ngnyOn ri hoer itOng cn!.6bg ry c6 pbir.6ngtinh gi.o th6trg Trn Vinh

2.1,2.1 Vilriciac6ngtyc6phrnc6ngtrinl giaolhdngTrAVinn

Tdn ea C6ns r) c6 phir c6ne rjnn siao rhone tr" Vrnn

C,p quir ltr UBND TinI Tie vi.n

T4r s chinb dal tei :qu5c IO 54, knrtm I , phlorg l, TPTV

Dianlhoai:074384030

c6ng ry cd phi! giao rhdne Td vin! h DN hach rolil kioh t6 doc l6p ve \r chi vd iai chJnb

tq chiu tnicb hhien ve kCl qud hoat doig kiih doann, c6 ru cdch phAp nnen lho phdp haf quidiin, c6 co dAu rieng ddqc md tei klotn iai crc ngan hing, hoql done theo diau Ie cia oohg

2.l.2.2.Chnc ning cna 6.9 ly c6 phen c6ng tdnn giao ih6ng Tri vinl

C6Dg ry c6 phdn c6ng trinn giao lh6ng Td Vinh li not d@ vi xay dp d6ng t€n diaban Tinn Tri vihh,Tra vidr li nor rinh cd ,hiau tian nrng, lqi $6 d6 pMt hi€n Nhms co sdk6t ci! hq dns ca,n dt lih6 *r.n, rir rd h€ rh6ns sib rh6n8 dian ki4h di hi chua l,\uan dd,dtrc biet liL cdc vmg n6ng lti6n seu so vdi cac dnl nong knu wJ ddrg biie s6ng Criu Lone,

vi liy 06.g ty cd nol vai trd h6t si! que trong trcng riec cai rqo hC rh6re gis rh6ng cri6tinn nna, nnin qo didu di9n khai rhdc hA dam n,ne lqi d6 dd ph' tri€n kinn ta vdi ch(rcnrns ln lhi c6ns ca cdnAtnnn aiao $ora lhu! loi con! lann ddn due va (6ne.chidD sdn

x$t va cuog c:p BTNN, in d6p itrg cho y€u ciu ho?t d6ng sen xuAr kinn d@nn bme laihi€u qud ML phuc !1! chi6n luqc ph6t tridn ha dns cia li.h nnd.

2,1.2-3 Nhiemn

Muc li€u hoat tlong ci6 e6ng 1y ld st dune oj higu quA ngu6n v6n rnd nudc gim cho6p th€ nsudi lao ding, d6.s rhdi hny doig csc nsudn v6n tnac da t6 chrc c6c hoql dOng sanxudt Enn d@nn, drn bdo vieo Dn vd rrng rhu n!4p cu n$di t& done, d6i nt pnum;thit qu.dn Ii, nang cao hi€u qD hoal dong knl doann, p66l huy quyan hm chn cna ngudi lodoig, t}Ivc hiqn nehla lrr d6i vdi sdn sdcn nhd nud

T6ne v6n dau lq :3.t48.4oo.ooo' (ba ri m6r rrrn b6n m@i r6n rrieu b6n tl.m.snd

ddnd.

2,1,2.4 NsuyCn ric hoat dons cna c6ng ly d phin c6.g trinh Ciao ih6ng T.A Vinn:C6:ne ty cd phh c6ng ldih gib lh6n8 Trd vinh hogt ltOng 1rcng 20 nen G G nSnydu9c cip giAy phep kinn doad vd cd tlla xin gia he lhdi gid hosr done lh@ quy dint cispMp luir

C6ng ty c6 phln c6.8 tin! giao th6ns Trd Vinn holt dong lhe neuy€n ric tV iguye4binn dang drn cht !d t60 tranS phdp lull

Nsudi lao dong irong c6ng ly duqc eiao not phin gid rri doanh nghiep rrmS ing vdis6 nan c6ng dc cna iing nsudi rluqc g6p liin rDns c6ng ty khi.6ng ry huy.tong v64 cnngduq hudng a5 prlin trtc la chiu nli ro vlj di chtnh ttuns phu vi pha! v6n ituic sd hnu cna

C6ng iy c6 phAn kh6ng chiu idcl inien va bAr ct khodn nO ctus lnu khOng c6 nghiav! giAi quya cdc khan ng my di5i vri cdc cd d6ng thm gia neoai c6ng ty

C o q @ q 4 i r d i n h c e n n i l c r t a c d n g r y t d D & H i i c d E 6 n g

Esi hoi cd d6ng biu hoi ddne quan d dd unn da_o c6ne iy gira 2 nhi€n ki dcihoibdu

bm kidn eat hoqt dons cri6 c6ng ry c6 phin

Ngudi diau hrrn hoar dons c6n8 ty ld gi6n D6c,

l,l.J Nh''Dg lhu+tr lqi rA kI6 kl|!t ci, cdtrg D c6 phAtr.6ng trirb giro rh6DgT;

2 , l , 3 1 T h u f u l q i :

Cone iy c6 phAn c6ng ldil gi& rh6ng Trd Vinn la nit doefi nShiep nha nudc l4ch ioAn doc Up, lu chn vd tii chinn B€n canl d6 c6ng ty cdn rtuqc su q@ lan ginp dd, cni dgo cla ttBND TinI TnhL Vinh vi cAc co qum cip ileo nnd : Sd giao thOng c6ng hrn! Tin! TrA Vinl, phdng qurn li DN

Trrr w c6ne ly ndn gen trug tdn tinh do d6 lhuan bi cho viCc v& chly€n ndy m6c ili€r bi vit tr khi rhi c6nc cac o6ns irinh, ri61 tien chi phi s6p phd! nang cao lqi.ruan sjr

2.1.3.2 I<n6 klin I

Kh6 klrn va di chlnn (viin) lutu ld ,p lqc hdns diu Dm ani hudns d€l t(6l qua se! xuft kinn dornl ol4 cdng ty nu tint hinh rhlr hie k6 hoscn di chtnh de duqc eim \do &u iilt Mir khdc v6n da vi c6ns nq (rhdi thu kn6ch bnns) kio ddi t kh6i luqne c6ry tinn da hoar rha.d nnhs ch@ quyu€t totu hoac da quy6t rorr lMs €hn dAn nr dv ,! chlh t€ bonS thanl toAn lAn cbo rlnn hjnl v6n cia doann nghiep crng $d lntu hm

Tdn! d0 nrng lqc c{ b0 t6 cntc quan li chm rldns dau, doi ngn c6ns nnan ki OuAr DnI nehA cdn ini6u, co c6u d chrtc cdn c6 n ch@ dn diin, sv nl€d rhnc va vai trd, rdch ililm c'ia t'lms ftIn vien cn hoi rl6ns quar hj chr! itdqc day dn fieo qui dior diau tc cdc qui che quy dinn qnan It lrone doann nsliep chua duqc bm hnnn ddns b0

Ilien nay ftn dia bnn Tlnn Tra vinn nsAy ceg c6 nnigu doanh nghiep no?t rtOnS irong nsAnh clu dudng vdi qui n6 iMe d6i ldn, tn d6 vi€c phdn ddu dd inins rhAu 1Mg d6i l(nd

2,r.4.cdcdu t6 choc vn qunD li

2.1.4.t sech toAn chi riat lao d$ne ridn lvdg

- Hflch ban s6 luqrg lso tlone duqc cht dirl, str lAl8 gi6h c|la c6ne ry ld do c6c n$y€n

Giim do thOi vi€c hoac chuyan c6ne tac.

Ttug do iuy€n dtlls mdi do nhu cdu nd rong quy nO stu xudi kint doalh cia c6.s 1y.

- Phdne i6 chtc hdnh ch6rn cna c6rg ty cin cn vAo cic ch'tig dr ban diu nlN hqp d6n8

lo dong, quy& diin, iMn dune quy6r dihh rh6i viec, de Lh6ns kc da qudn t, rheo d6i s!

$ay d6i va s6luoE le ding.

Th6 !6 [€u dnl htnh lo do.s ntun 20] O dn] hlnh inns bo dons oa c6ng ty ntu e:

trff ,t'*

,I$DEe!

SVTH: P&m Thann KiAu L6p: THo8I{KTC t 7

BdJrg 2 L4 Tinn hini rdnS giiih lm dong nAd 20 | 0.

Sd dd L LSo dij 16 chrc bO m 6!

Ghichn: + Chi d?o ttuc ti6p

Co ciu d chtc luqc bii rd nhd sau :

Phdng kl thuAt : 3 ngui'i

kidn va hoqt dons cna cons ty va hoi ddng qudn tri , .

cd dong vi nhitng sai phqm trong qnrn Ii diau hanh cdng ty g6y thi€t llni cho c6ng ry.

c6 hic cd phb b6o c€o ktr qua hoat ddng rdichini hang nd

vu qurn li tung cdng 1y t\rc hietr gidm sAt hQi ddng quan iri , Brn gi6n d6c vn cdc

Be ci6n d6c : sa'm I 8i6n d6c vn 2 ph6 sidn d6c :

hang nga) crlac6ng ty xdy dqng chien luqc phar ridn k6 h@Jhkinh doann dAi hen vA

SVTH: Pban Thad Kiar Lrp: IHoSHKTC i 9