Ebook Hướng dẫn làm kế toán đơn vị chủ đầu tư bằng Excel: Phần 1

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..[r]

TRAN VAN THANG

HlfOiNG DAN LAM KE TOAN DClN VICHU DAU T

b An g e x c e l

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 duae thuc hi$n theo quyet dinh so 1141-TC-QD-CDKT ky 01/11/1995 cua Bo trudng Bq Tai chinh (sau co bo sung theo quyet dinh so 167/2000/QD-BTC ngay 25/10/2000 ve che 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 Bo Tai chinh ky 28/12/2000 dp dung cho cac dan vj chii dau t u

N goai ra, 31/12/2001 Bo trudng Bo Tai chinh cung ky quyet dinh so 149/2001/QD-BTC ban hanh bon chuan mUc che ke todn Viet Nam Sau la cac chuan m Uc khac, vd nidi day Quoc hoi nude Cong lida \ a hoi cln’i nghTa Viet Nam khoa XI, tai ky hop tlu'f 17 thdng ndtn 2003 da thong qua Luat ke todn mdi Luat chinh thiic dU dc dp dung tCt 01/01/2004.

Viec thay doi ddi hoi phai xay dung dong bo che 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 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 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 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 tao su an tam cho ngudi dung Tux nhien, dan vi cua ban phat trien den m ot miic nao thi viec quan ly bdng Excel se khong 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 cuon sdeh 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 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 ke todn cho cac “doanh nghiep" hay che ke todn cho cac ‘‘dan vi hanh chinh su nghiep") vd lien quan den lanh vi/c quan ly, cung nhu hach todn gid san xuat

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 cang hoan thien.

1 Bd'cuc cua cuon sach

Cuon s^ch 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 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 se co nhffng vi du vdi nhffng so lieu gia dinh cu the cho mot Ban quan ly du an dien hinh nao Hy vong, dieu se dinh hudng cho ban cong tac 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 su" dung “Hudng ddn lam ke todn dcm vi chu dau tu bdng E xcel". Tuy nhien, nham giup ban thuan tien hdn tim kie'm nhilng van de lien quan, tap sach dude chia lam phan va 16 chUdng

• Phan Mot so' van ban phap quy cua nha nirfc ve ke' toan

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

• PhSn Che chi?ng tiif va so ke toan

Phan 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 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 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”

• P h in M icrosoft E xcel 2002

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 ap dung ke' toan bang m ay vi tinh

• Ph^n HiAJng dan to chi?c chi?ng tuf ke toan bSng Excel

♦ 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

♦ Phdn Hudng d in stf dung chtfdng trinh ke toan mSu

Phan 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

♦ Phil luc

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

2 Cac qui tide dung 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 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 cuon sach 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

3 Cuon sach n a y danh cho ai

“Ke todn" Id thfi' gidi cua nhffng 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 co le cung chinh la muc dich cua cuon sach nay.

Chuc ban cong.' M oi thde m dc xin lien he theo dia chi:

P H A N 1

MQT SO VAN BAN PHAP QUY CUA NHA N I/0C

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

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 ke toan ap dung cho don vi chu dau tu

B0 T R U IN G b0 t a i CHINH

- Can ciir Phap lenh Ke toan va Thong ke cong bo theo Lenh so 06-LCT/HDNN 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 18-3-1989 cua Hoi dflng Bo truong (nay la Chi'nh Phu);

- Can cii Nghi djnh so 15/CP 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 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 08-7-1999 cua Chinh phu ban hanh Quy che quan ly dau tu va xay dung; Nghi dinh so 12/2000/ND-CP 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 08-7-1999 cua Chi'nh Phu;

- Can ciif Quyet dinh so 1141-TC/QD/CDKT 01-11-1995 cua Bo truong Bo Tai chi'nh v6 viec ban hanh Che ke toan doanh nghiep; Quyet dinh so 999- TC/QD/CDKT 2-11-1996 cua Bo truong Bo Tai chi'nh ve viec Ban hanh He thong Che ke toan hanh chi'nh su nghiep;

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

Theo d6 nghj cua Vu truong Vu Che ke toan,

QUYET DINH:

Dieu 1: Ban hanh kem theo Quyet dinh “Che 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 tu ke toan;

3 - He thong tai khoan ke toan va quy djnh ve noi dung, ket cau va phucng phap ghi chep tai khoan ke toan;

4 - He thong bieu mflu sd ke toan va quy dinh ve phucmg phap ghi chep so ke toan;

Dieu 2: Che ke toan don vi chu dau tu ap dung cho tat ca cac don vi chu dau tu co lap Ban quan ly du an va to chuc cong tac ke toan rieng thuoc doanh nghiep thuoc moi phan kinh te va cac don vi hanh chinh sir nghiep Truong hop don vj chu dau tu khong 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 co hieu lire thi hanh thong nhat ca nude tir 01/01/2001 thay the Che ke toan don vi chu dau tu ban hanh theo Thong tu lien Bp s6 72 TT/LB 06/12/1991 “Hucrng dan thuc hien che ke toan don vi chii dau tu” cua Bd Tai chi'nh va Bo Xay dung

Dieu 4: Uy ban nhan dan cac tinh, 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 Trung ucrng, Thu truong cac don vi co lien quan chiu trach nhiem chi dao, trien khai thi hanh Quyet dinh

KT BO TRl/CfNG BO TAI CHINH Thtf trtfdng

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 - Che ke toan don vi chu dau tu ap dung cho cac don vi chu dau tu co lap Ban quan ly du an va to chtfc cong tac ke toan rieng Cac d an v| chu dSu tu khOng 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 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

D ieu - D an vi chu dau tu phai chap hanh che 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

D ieu - 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 (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 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

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 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 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 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 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 ke toan phan anh phai thong nhat vdi chi tieu quy dinh du toan ve noi dung va phuang phap tinh toan;

- T6 chuc c6ng tac ke' toan phai gon, nhe, tie't kiem va hieu qua Ditiu - 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 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 toan cac khoan no phai thu cua cac doi tu an g 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 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 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 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 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 - K iem ke tai san

Cuoi nien ke' toan, trudc 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

Don vi chu dau tu phai kiem ke bat thudng giai the;, sap nhap dinh chi hoat ddng hoac 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 phe duyet quyet toan von dau tu du an hoan

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 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 ket thuc nien ke toan va da hoan tat toan bo cong viec ke' toan, cac tai lieu ke' toan khong sir dung de ghi so ke' toan nien 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 hoan 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 duac luu tru cung vdi tai lieu ke toan khac

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

D ieu - D an vi Chu dau tu co lap Ban quan ly dir an theo quy mo phai td chirc bo may ke toan 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 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 viec thuc hien nhiem vu cua minh

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

D ieu 14 - X u ly vi pham

M oi hanh vi vi pham cac quy dinh phap ly ve ke toan, theo tinh chat va miic vi pham duac xir phat theo dung quy dinh ciia Phap lenh Ke' toan va T hdng ke, N ghi dinh xir phat vi pham hanh chinh llnh vuc ke' toan va cac van ban phap quy khac co lien quan cua Nha nude

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 25-12-2001; C an cff L uat thu6' v£ Phap lenh Thue hien hanh; C an ctf Phap lenh ke toan - Thong ke 20-5-1988; C an ctf Phap lenh xff ly vi pham hanh chinh 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 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 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 cac hinh thtfc sau: a) H6a ddn in 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 Bo Tai chinh quy dinh

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

D ieu 4:

D ieu 5:

Difiu 6.

D ilu 7:

2 H 6a ddn ttf in 1& hoa ddn to chtfc, ca nhan dtfdc phep in hoac in theo m au quy djnh

3 Phat hanh hoa ddn la viec to chtfc, ca nhan dtfa hda ddn da dtfdc in sff dung

4 Ky hieu hoa ddn la da'u hieu phan loai hoa ddn b£ng he thong chff cai tieng V iet va n3m phdt hanh hda ddn

5 So' cua hda ddn la so thtf ttf theo day so' ttf nhien ky hieu hoa ddn

6 Lien hoa ddn la cdc td 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 td chtfc, ca nhan co quyen in va phat hanh

C ac hanh vi bi cam

N ghiem cam moi td chtfc, ca nhan in, phat h in h , stf dung, quan ly, mua, ban hoa ddn trai vdi quy dinh tai Nghi dinh n&y

Chtfdng II

IN, PH A T HANH, S lf DUNG, QUAN LY HOA DON

In hoa ddn

1 Bo T chinh in hoa ddn de phat hanh va ban cho cac td chtfc, ca nhan stf dung theo quy dinh cua cac luat thue, Phap lenh Thue

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

2 Trtfdc 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

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, ghi cu the so' ltfdng, ky hieu, sd thtf ttf hda ddn: in xong phai thtfc hien ly hdp dong, 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 Bo Tai chinh in, hda ddn td chtfc, ca nhan ttf in dtfu 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 mua hda ddn Bo Tai chinh phat hanh phai ghi hoac ddng dau ten, dia chi, ma sd thue tren lien 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 Bo T 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

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

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) 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 25 th in g 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 thdi han cham nhat la ngay, ke tff 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 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 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 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 toan va yeu cau ngtfdi ban ky ten, nhan lien cua hda ddn 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

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

Trffdng hdp ban hang cd gid tri tff trieu dong trd len hoac ban nhieu lan cho 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 D ieu

D i4u 11: Q uan ly hda ddn 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 huy

Khi thu hoi hda ddn de huy phai lap ban ke chi tiet, ky hi#u, sd ltfdng, sd thtf ttf hda ddn huy Viec huy hda ddn phai dtfdc Bo Tai chinh chap thuan va phai lap Hoi ddng huy Hoi ddng huy hda ddn 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, 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 bang van ban vdi cd quan ndi cung cap hoac dang ky stf dung hda ddn ve v if c m at hda ddn;

PH A N M0T s 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 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 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 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 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