Kế toán tiền lương và các khoản trích theo lương tại cục thống kê tỉnh trà vinh

TRUdNG DAI Hgc TRA VINH KHOA KINH TE - LUAT & NGOAI NCO' BO MON KINH T6 o0o BAo cAo rH llc rAp ror NGHtEp EG Tni:K6 Tonn Ti6n Luons Vi Crc Khodn Trich Theo Lumrg T4i:CUC TH6NG K6 TiNH TR-A. VINH GVHD: Nguyan Thi Ph'ic SVTH: Trin Trung Th6i MSSV:311908014 L6p: H?ch Todn k6 fonn B Kh6a:2008-2010 TriL vinh:Th{rg s-2010 LOI MdD,iU Trons nan kinh d hiqn nay dit nudc ra c6 nhiau ciuyai biin d. diing c,h ciic rhinh phin kinl t6.diit bi& riL str chuyan bi6n cocha quan li nan kinh t6 tntip cluns quM fieu bao cep sane co ch6 rhi truirfg.Dudi si qui] Ii vi iliatrti6tcna nh, nudc.sq l6n tai ila lbinh phAn kinh ia qu6c dolih gin lairri, chLl.lao.ddi n6icnc doanh nghiop kh6ng ngimg doi mdi.nene clo ning lvc sin xuit,t6 chtc b6 m6y qudn li gannhg,ntrs Jarg\ihiiL tLi rhi.ndiJ r.r broJ.ror lEr.:1g.dJIrJrt'\iror.lliuinlhilrung. DC lin d@c dieu d6 dri cic doanh nghie! phiii qu:in li chic chc hoit dOne sir xuit knn, doxnn,xic dinh chinh s.t nroi chi phi phdt sinhjtuon d6i ndi vii rim ru rl.169 phrp ni','r !-o ,i. | .' J n. $,i '1 ;r ' ( r 0., ' c"n- r.'r Ia r., 1.,. l,.i {i' .:n rljr -ho,ran uc ri.ld huJud\si'pn;n.trcreJdrianluorst:r,,i,y;'r,^t,Jns lhe {riou lrong moi hoal d6ne sen xuit k h doanhdich ru thudng mai.N6 inh hudne lrdc ti€p ileD lqi iclt ci! nguoi lao dilng. ii;n I'rnn" bro do.lne li n'Ji q,:.,,ri'h.deJi,.'1 ,ediil.n ln.'s \, nhcnJnh u(Lo,lor'g.\''ir,'gl^JorgvJcvng\iej!' rl'.i cur Inoi -6r g | 'in n"S hor diy chuyan sdn xu,l sinplift. D6i vdi xa hii tian lvdng phin arh qui rd , l)hir ph6i lii san phiinr.nft nedi,i lao dingc6lhtrnhap 6D dnrl,Deu6n lh! ip lt chiih stich l.o d6ng cLln ho nin.6l[i doi s6ng liD hda tirh llin .giy ddgc cii lhien !i nnne cxo,tiDn lnrh rA1 4r xd hii Vi€c niDg cno dru nlep cho neudi lao dong li! nrc deu tins diu rrons chieD luoc piir r,,;,, r'r\ ra \i r . rni., , r.h ect. fon8 bi,'s ph., t-p ti )i., ; t,,irs h; lhidu rong so rbinh c6ng cft do.rnr nshiqp.chioh vi vlly qLlnr It r;r va tno dOne vd tian lrcng li nr6r rrong nhnng you ciu c6ns tio quiD Ii vrl dnp tusclo hoar d6ns sin rli I rl' d@nl, J;ng rhbi eoo pn r' !lJr I irr ni ' li 'h r. dcr nvo( Vdi tAn quu rrons vA y nghia neu tcn chan da $Li"k6lo6n tian \rdg vA cac klodd r.ich lh€o lu@g lai cuc Th6ng Ke iinh td vi $n da tii b6o c6o t6t nshiep. : Do hgr ch6 vA thli gifl lh\tc tb cnns Dnu kinh nghiimkien ihtc dd tdi lt6ng . lrdnh th6i nltns thr6u 56tEm dt modg duqc su d6Dg g6p i kien ci! .6ng tv,tdv : huong din,cug cac thiy c6 gi6o trong bO m6n kitrh d dd chuvon da ndv duqc hodn Em xin chan thAth cdm @.l . LdI c,iM oN Thi- fio6t mA d! kat th'jc 2 nin hAc. Trong 2 nlm na! rai irulng Eqi Hac TIAL vi , vdi chuyen ngdnh kd rotu. qua cic n6n da hac chnne em da duqc hac va b6 suns ki6n &fc dt chit chc va ngdd.Ay. Sq truyan dqt nnnog ki6n rh0c hnu ich d6 sc h herh tms einp chtng em rhuAn hihd trons c6ng ec sru ndy.ngoiLi hQc It rhuya ai rruamg eo ca,n duqc thuc tap rh\tc ia vno cuiji nan , Duqc ntu v6y h nha, sq chi dqy nhiet tinl cnd qui thiy c6 trong rrutng. Ss nhiet tint d6 chinh ld dong lvc chn yau va n$.h nc cho chtng ed rrone c6ng viec hac gp osiy Ngoni.iihg gid h9c tep tqi trotm& eh cd,n duqc rhvc rAp cu6i kh6a Ctc Tb6ng kG Ttuh Trn vi . Tuy dAy b not kloang rhli gih lstn nhhg en dA duqc h9c h6i rdt nliau kinh nghi€n qui gi6 rt cdc cic c6 chn,cAc anh chi .tog ldm viec iqi cuo. da o6 duqc nlu v6y, irsic h6r en xin sd,i tdi cem d ch6, rhiot dan: '/ Cha me cnng sia dinh, nhnng ngna,i da c6 c6ng si.I thanh, nu6i em kion I'in vA b cho em d! hqc. r' Bd cidm HiCu t uinC D4i Hqc Trn VinJl da bo diau kien i6t nnSt cho en hac 6p vA rCn luy€ '/ Ctun dtr c0 NCuyen TIi Phnc lu6n tln tinl h!,jng d6n vi hydn d4t rh61 nliau ki6r ftric kinh nghien qui biio. cO dd tao diau kien rit trhiAu lrcng thdi giq chuli! bi cnng nhr hodn fiA6h bei b6o c6o th.c r6p giia ry. r' Cdm on c6c c6 chn. cdc anh chi da 6n finh hudng dAn em r.ong su5r qud " CUS tAr ca qui thiy c6 vn nhiing ngu&i ben 6a! da k1)6ng ngnng chia se. gi'lp dd vn luOn dong viCd en. cu6i cing em xin KnJl.hnc qui rhiy c0 ddi ddo silc khoe ve eit h6i duqc nliau lhdih c6ng lro.g cong vi€c vd cuoc sijng. @Em xin chSn thirh cnln 0n t!! NHAN XET VA DONG DAU CtTA D('N VI THIJC TAP Tri Vinh, trgiy It rhnns 6 ban 20{O KT.CUC-IRLIdNG n@ry'Arnuint MUC LUC Chuolg I rlhumg phip lunn vd phwne phap ngbien cLi.u. 'l"T 2,6,1,1:E?ch todn chi tiet ti€n ludg va cac khoin rich theo ldqg _ ,. 2,6.1.2:Hinh rhic tA tuog rheo lhoi gian, , , ,,., 2,6,2:Hgch Lo6n tiCn lddg vd cAc $ob ktch rlro ttrqA B}IXH,BI{YT,KPCDD C[IU('NG r:Phroagphnp luln vA phudngph6p rghian c|?u. l.l:Plrdg plip lu4n: l.l.l:Khti oiem vn pbetr b3i va k6 totu d.tr llMg vl c{c khoatr tricb th€o luotrg, Tidn luos IiL biAu hien b;'e tiin cna gii ti snc ho d6ng da b6 ra rrons qu6 dnh sin xudi ki.h doanh vd duqc rhanh torn theo k6t qui cn6i cine.Tib tu@e la ngudn rhu nha! chn y€u cna ngudi ho dong,vna ld 06l y6u 16 chi phi c6u thnnh nen gi6 lri c6c loai sdn phemdich vu,lao vu.Do d6 viec chi ita ti€n lvdg hqp li,phn hqp c6 iic dung rhh c\rc lh.lc di) nguoi lao ddne hlng .Jy uong !Jn8 \ i.;c.ring ning sdt' lro dire.dr) nnEnh tia. bO khoa tac lt thua!.Clc doann nsltiep s'i dnns c6 hi€u qui sfc lao dOig nldm ti€l kiem chi phi tlng tich Iny clo dq vi. -Ngoni tian lu@g ngudi lao dOne cdn hudng c6c khoan iian kh6c ulam nien,ti€n thuins.ting nang sut ldo dong,phay lruy i kian. -Ngua,i lao dong cdn dugc lhudns ctc kho,io 1rq ciip khAc nlu:BHYT,BID(II.KPCD lPhan biet giit tien c6ng viL tie. luone. -Tian c6nskndnscd mane rinhchir l,:u dii.;r ti,,Mlhuone -Tiin ludg rhi 6n d!nh. 1.1.2:phan bdrg6o c6ludDg clinhvi,llMg pbq. -Ludg chinh:Li fian ldo.g phdi ld cho ngua,i lao dong tong ihdi gi& lhw hi€n nhi€n v! chinh cna h9 t4i DN gan:Tian lrqg,fian cong th@ cip bdc,rheo sin luqng sad pftdm vn c6o khonn pb! cap kin fieo nhu phu cip tdch nhien,ph! c6p khu -Luog phu:Ld tian lu@s r.i cho ngut' lao dong ngH rheo ch6 dO nlu;Lumg nehi ph€p,nehi l6,cAc ngny nghi lheo ch6 d6,luons ncwe san xuit. 1.1.3rc6c htnb thfc rA nrdng: l.l.3.l:Hitrh thnc hi lusng th€o thli girn: Bdo cdo tht c ftp ti;t nshiep I1icv. rhdns Ke fta vihh nrr.tio thd tdp it nsh4p -kI6iniem: -Tien hong linh theo thdi gianrh 1i€n luog linh tA cho neudi lao done theo lhdi gid lm viQc.cSp bac c6ng viec vi thmg lumg cna ngua,i lao dong.Tian lMg tlnl lheo thiri eio @ the thuc hi6n tinh thoo thAng,ngny hoaacj git Em viec cna ngutri lao dotrs dy thuoc theo yeu cAu viL rdnh tl6 quen li rhi'i sian lao dOns cna DN. -C6.9 lhnc ti.h l6ng theo thi'i gian: Mfc tuos lhes=mfc luolg t6i thiau +fte s6 luoe+tdne he sd c6c klo,io ph! cdp) Mi'c ludg tudn=(ntc ludng th{ng t 12)/52 Mic fudg ruin =nic luqg l:i n9lz2lrotr 24.26 Hd aha cna hinh tbtc tinh lmg theo lhdi gian:chu! din bno diy d[ nguyen i6c phen ph6i theo le dong vi .hw tiol d6n not c{ch dAy di chil ldqng lao rlo.ed;n d6n ch@ Fh{l huy ddy dn chirc nans diD bay kinh td cna iian ludg kong viec Kch thlch sv phdt ki€n cna san sullchs ph6r huy h€t kld nrns sin c6 cna ngudi tao dODe. -TiCn luoe thoi eid c6 lhudngrld tan lumg thdi gian gian don k6t hqp then tian ihuog(do IAn viec c6 beo dAn hi€u qui) -Htbh lh{r. tian ldng titrL tleo snn phim: Tian luoe ttuI theo stu phim:h tian lumg tinh lrA cho ngut'i lao dong iheo kdt qrn lao dore -klt6i luong ss phnm.cdng viec va lao vp da hoin thinlt,bdo ddn d,:ing chi tiEu,riiuchu;n.[j $uir.chir lvmg da quy dinh v: dm gi6 rian |umg ltn] cho m6t d6 vi sAn phen,c6ng viec ho v! d6. -Tian lu@g tinl theo san phio duqc tinh lheo nhiig c6ch sau: -TiAn ludg rinh rheo sin pbim rtuc ti€p(kl6ng ha. drd) Tian luong duqc linh trong th,ing=s6 luqng(k!6i lvqng)sAn phdn,c6ng vits hoan $inn*dsn ei6 dd! luqe -Tian lddns ti.I tieo sin phin sidn iapl TiCn ludg duqc llnh tong ihiing=lien lrdg drdc luong gi6n tap linh cna bi phin lruc liEprTi lC Uu diah:cich tiDh luong thwo sid phis co lnc dung l,]Lnr cho nhi'ns neudi pluc vu sin xuit qunn rinn d6n kar qu, ho.t d6ne sin xuir !i n6 gin lian v{tilqiich li6 roin cLt. 'Uar:u c:ictr In'l' l{tric cnr lnrh rhDc t'in h'ong tl'{ .:in ntI;n' -Ti;n luong tinh lleo siD pham ca,lhudngild tiah ludg linh dreo siin phinr tNc tidp b.y gi6D riap kat n{rp vdi cna dO klcn rhuong do domh nehiqp quy dntxrhu thudne drit luorg sin pldm-tins d le s,in phim chiiL ludng c.o,ri,Dg Dlng $, ho d6ne,ddr fidn ludng krro:in:TidD luons tb€o kh,ji luo,s cdng vioc hay lihg c6ne vifc dih cho ru 'g rArbi lco Jong .rJ) mol np rhJ I atur l:" ,lin. r'l'in ll,o;n r';r Lrong l 'o.r Jr o' -p.l r's J;r L-i oejr'e ll';i uo.e c6ne \i;. r.'u,g.o rg \i.c.in nhJ. Juq\ hoin rhidr rrong [i,t lhdi gian nhil di.h 'f i€n luoDs linh rheo snn phinr liy tianli tian llrong tinh lheo sd. pbim rrc dip kir hqp vi,isuiir ri;n rh'oDs rny ri6,r rbeo nnc d6 honrrhnnh lusr rtc s,io xu,l sin philtu. V'd.r:llivrqrl0o0J:nhmvc.rh.ranluaurn.;rrdncl,opl,jr\.ror',200"\dor.i l lo0,l;n joo, Jiih rfucr\' ri;i rl.rd jr r. ".1' .l,rl, r \,' { e., \.J. r, ^" l'! lon llilien fiudng ling lhcm cho phiitr vool lir l0O%. *Cnc klonD trich thco luong. khri niinrrrc kho-n nrcn roeu lud,; Lr r.( lh,r' \i allxll.Bl Yl.KD.D Lro. li'hrliirb.rrg.ichl.ih rr.!thfl Irl(pl. 1r. .' :r. r;rilrn r''r'r Cic thoin ldch llco luongLrao gdh:UIlXll.UllY l.Kl'Cl). 'BExII;ld khoin lrq crp cho nguoi lao dong Iong lrddng bqp ngddi ho ddne ram lhdi rra! linh vian 'nir s,ic r.o d6ng nhu bi 6m dau thai sin,tai na. ho dOng,huu rii n ir.ic LJ riu ru;r nhift eiio' bor ll" " ']n,roo. ,uc in8. OrtUll\H.'url,.r.l' l'r.r r'. \rr'r l rl ^ r',1t, .',r.'("l'i t,, llrnl lorin cto ngudi I.o d6ng.thco qur dinh hiaD nnt li le ndy li 20% lrong dd rinh vno cbi phi SXKD li l5% vl leuoiho dnrg cbnr 5%. -BHYTrlnkloin h6 tro khin chitu benh clo Dsudilao d6ne.bao gOm cic khoin cl,i !d viQn phi.lluoc mcm lrong kli ngrdi lao d6ig bi6m dau. B'" tu" thn! r"t, r i uhnl 1i1i:(\rThir! lQ lti t rrh [...]... -s6fich rtuoc rheo ho?ch luons r; rian nghiphdp CNSX ci; uong th6ng=Sd riin lumg chin! phii lri cho CNSXtrongthing*Ti I€ trich irudc theokCho4ch lien lrdA nghiph€p CNSX cna t2 Bnb.io thvc ttiD tbth4hi p kic!' rhiins Kt t tu vinh rongntm TLNPphti h choCNsx rheoKH T6ns Ti lifitheo KH TLNI cnaCNSX= lheo s6 T6ng TL chilhphii rd choCNSX KH lrongn'rn sdt -Khi linh s6rich rddc 1r€n cna ludnsnenipheP c6nsnhan... tnc Cliio cOng bn:Chiiip dung nghi giir lrodg tnrdng lim ihem huog ludg ddi gitu nlrng khone hq! tbanh 1oAD \7 Bdoc,io thtt.l4p til nt:hiCp cHUONc 2:Kt ToiN TItN LUo.NG vA cAc KItoAN TRicH THEo LUONC CUCTHONG TAI KETRAVINH 2.1:Giii thiiu va cd quant[qr tip: 2.1.r:QuA hinhthildr!a pbrrrrian cuc Th,incKe: llinh Nsaylrongthoi giln diu cnch m.ig mditl]riihcong uongDrua)n l{n6l{nar liiD r r r l , r rl ' -... con vlt dri c6 d,uddgiao dichtheo hu6ng cLta din T6ns rh6nske cuc )l RaocAokt& tip tiit ,ghiip -BArg o qud cvcth6ng d6 ke, s! nhan 2.3.1.2:Tucrch ph{p nhen:IaEo vi hAnh.hinh ighiepc6tu c{chph6p vA viL T6ng Th6ng Cuc kC chius\rchldao gi{ms6lcna 22 qru.'o th4 q!' 6t 'shL!, lsi Cu.lh;4: Xl Ird Y'nh brn: 2.3.2:chicnlngvn nhiemv! cnt cAcphd'ng b.d co quan ft6ng kc iinh Trn vinh g6mc6 5 pfinng veb6 miy thafh... c6oth+atdp t6t nghiep TK 33] r(314 IK 24I tK 622 TKI]3 lt5 -tFrl-i6-tr TK TFjTNVT K4 ] I TK]]8 CNV BHXH BHYT, KPCD {d d6t6nshqpk6ro6n z.s.l,K€ ro:tu henlu@gvr crc klodntrichtheoluqg reic! Th6Eg Tinb Ka 2.5.1.TInh lume vAcdc khoAn trichtheo ldtrg:( Qriy1)tif thins 14 2.5.1.1 Hqchto6nchi d6t tan luonevi c6cklonn fich tb€olufig: Cic phdngbanquntrli c6hnch nhifm th@dai ghi ch6ps6|uqDg ilong.o ho nil, ving... cdnenhin \ ianngri prc! io.,ch rdn Ia,Ihii Ji:m pl-"riinl' T6ngTL nghipl€p ltung.linrsir rulil oir CNSX r t00% ToneTL chinhllEokOhoach troDg nnn cnaCNSX 1.1.4:Nhienvu k6 bnn tian ludngvn cnckhonnfich theoluong, cna - T6 clrtc ghichdp.thdn kip thoi,diydn lnnrni hianc6 !l sd bienddng\ ni 6 l u q n q i c l ' i t l u o n gl i o , l o n f I n lh n 0 s I J u n tr h d s - n\ J k ; t q u -h o d g \ ' s r... S0liouduqccho! li 3 bdngbdo c6otdichinh lhricni'n 2007.2008.2009 ket do doa.ndeliCptu nhiidMinh Dnc lap $eo quy ilinh cn 86 T,ii chinh cu lhd li, bing Rd cao tht c ltip t,jt nghi p l,r Cr Th,inAtu hi vinh cend6ik6rorn ciiok.l qui hoar Bro d6ng \uit knrn snn doanh,'r'hu).& ht c,ni oior, ldichinh, Bnrgluuchuyen lienie ptip thn thipsii liqu 1.2.2 PhudDs \ N n i r m u c o b h c rt r^ r n h ( l i ! 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TRUdNG DAI Hgc TRA VINH KHOA KINH TE - LUAT & NGOAI NCO' BO MON KINH T6 o0o BAo cAo rH llc rAp ror NGHtEp EG Tni:K6 Tonn Ti6n Luons Vi Crc Khodn Trich Theo Lumrg T4i:CUC. Lumrg T4i:CUC TH6NG K6 TiNH TR-A. VINH GVHD: Nguyan Thi Ph'ic SVTH: Trin Trung Th6i MSSV:311908014 L6p: H?ch Todn k6 fonn B Kh6a:2008-2010 TriL vinh: Th{rg s-2010 LOI MdD,iU Trons. rhdns Ke fta vihh nrr.tio thd tdp it nsh4p -kI6iniem: -Tien hong linh theo thdi gianrh 1i€n luog linh tA cho neudi lao done theo lhdi gid lm viQc.cSp bac c6ng viec vi thmg lumg cna ngua,i lao