(6) (7) (2) (4) (3) TK 515 TK 635 (9) (10) TK 121, 128, 221, 228, 223 TK 331, 333, 334, 336, 338 (13) TK 133 TK 627, 641, 642, 635, 811 TK 511, 515, 711 TK 411, 441 TK 331, 341 TK 131,136,138 TK 141, 244 TK 121, 128, 221 222, 223, 228 TK 152, 153, 156, 157, 211, 213, 217 /mL Lӛ TK 133 (11) (12) TK 111 TK 112- TGNH (1121) TK 111 (1) (8) TK 141, 244
(1). Xuҩt quӻ tiӅn mһt gӱLYjRQJkQKjQJ (2). Thu tӯ FiFNKRҧn nӧ phҧi thu.
(3). Thu hӗLFiFNKRҧQNêTXӻNêFѭӧc bҵng tiӅn gӱLQJkQKjQJ (4). Thu hӗLFiFNKRҧQÿҫXWѭ
(5). Vay ngҳn hҥQGjLKҥn.
(6). NhұQJySYӕn, vӕn cҩp bҵng tiӅn gӱLQJkQKjQJ (7). Doanh thu, thu nhұSNKiFEҵng tiӅn gӱLQJkQKjQJ (8). 5~W7*1+YӅ nhұp quӻ tiӅn mһt.
(9). Chi tҥm ӭQJNêTXӻNêFѭӧc bҵng tiӅn gӱLQJkQKjQJ (10). ĈҫXWѭQJҳn hҥQGjLKҥn.
(11). Mua vұWWѭKjQJKyDF{QJFө, dөng cө76&ĈEҵng TGNH. (12). 7KDQKWRiQQӧ bҵng TGNH
* K͇ WRiQWL͉n g͵L1JkQKjQJE̹ng ngo̩i t͏
6ѫÿӗ.ӃWRiQWLӅQJӱLQJkQKjQJEҵQJQJRҥLWӋ
(1). Thu nӧ bҵng ngoҥi tӋ.
(2). Doanh thu, thu nhұSWjLFKtQKWKXQKұSNKiFEҵng ngoҥi tӋ. (37KDQKWRiQQӧ bҵng ngoҥi tӋ.
(4). Mua vұWWѭKjQJKyDF{QJFөWjLVҧn cӕ ÿӏnh bҵng ngoҥi tӋ.
1.1.6.3. .͇WRiQWL͉QÿDQJFKX\͋Q a. Ĉ̿FÿL͋m k͇ toin ti͉QÿDQJFKX\͋n TK 131, 136, 138 TK 112- TGNH (1122) (1) TG thc t͇ TG ghi s͝ TK 515 TK 635 /mL L͟ TK 511, 515, 711 (2) (3) TG ghi s͝ TG thc t͇ TK 515 TK 635 /mL L͟ TK 152, 153, 156, 211, 213, 217, 241, 627, 642 (4) TG thc t͇ TG ghi s͝ TK 515 TK 635 /mL L͟ TK 331, 334, 336, 341, 342
TiӅn ÿDQJFKX\Ӈn lj khoҧn tiӅn mһt, tiӅn spFÿm xuҩt khӓi quӻ cӫa doanh nghiӋp ÿm nӝp vjRQJkQKjng, kho bҥc Nhj QѭӟFÿm gӱi vjREѭXÿLӋQÿӇ trҧ cho ÿѫQ vӏ khiFQKѭQJFKѭDQKұQÿѭӧc giҩy bio cӫDQJkQKjng.
TiӅn ÿDQJFKX\Ӈn lj khoҧn tiӅn cӫa doanh nghiӋSÿm nӝp vjRQJkQKjng, kho bҥc hoһc ÿm gӱL TXD EѭX ÿLӋn ÿӇ chuyӇn FKR QJkQ KjQJ KD\ QJѭӡL ÿѭӧc Kѭӣng hoһc sӕ tiӅn mj doanh nghiӋp ÿm ljm thӫ tөc chuyӇn tӯ tji khoҧn tiӅn gӱi tҥi QJkQKjnJÿӇ trҧ FKRÿѫQYӏ khiFQKѭQJFKѭDQKұQÿѭӧc giҩy bio hay bҧn VDRNrFӫa QJkQKjng. TKHRTX\ÿӏnh, cic loҥi tiӅn ViӋt Nam vj ngoҥi tӋ VDXÿk\ ÿѭӧc hҥch toin vjo tiӅQÿDQJFKX\ӇQÿDQJWURQJWKӡi gian ljm thӫ tөc thanh toin, chuyӇn khoҧn):
- Thu tiӅn mһt, spFQJkQSKLӃu nӝp thҷQJFKRQJkQKjng.
- ChuyӇn tiӅn TXDEѭXÿLӋn ÿӇ FKRQJkQKjQJÿӇ FKRQJkQKjng vj ciFÿӕi Wѭӧng khic.
- Thu tiӅn hjng nӝp thuӃ ngay cho Kho bҥc Nhj QѭӟFNK{QJQKұp quӻ (giao tay ba giӳa doanh nghiӋpQJѭӡi mua vj kho bҥc).
b. Tji kho̫n s͵ dͭng
ĈӇ theo d}i cic khoҧn tiӅQÿDQJFKX\Ӈn, kӃ toin sӱ dөng tji khoҧn 113 - TiӅQÿDQJFKuyӇn. KӃt cҩu tji khoҧn nj\QKѭVDX
%rQ1ӧ: Cic khoҧn tiӅn ViӋt nam, ngoҥi tӋ, spFÿm nӝp vjR1JkQKjng,
gӱi TXDEѭXÿLӋn vj sӕ FKrQKOӋcKWăQJWӹ gii ngoҥi tӋ cuӕi kǤ GRÿinh gii lҥi.
%rQ&y: Sӕ kӃt chuyӇn vjo TK 112 hoһc cic tji khoҧn OLrQTXDQYj sӕ FKrQKOӋch giҧm tӹ gii ngoҥi tӋ vjo cuӕi kǤ GRÿinh gii lҥi sӕ GѭQJRҥi tӋ.
Sӕ GѭErQ1ӧ: Cic khoҧn tiӅn czQÿDQJFKX\Ӈn.
Tji khoҧn 113 - TiӅn ÿDQJFKX\Ӈn mӣ 2 tji khoҧn cҩp 2 QKѭVDX - Tji khoҧn 1131: TiӅn ViӋt nam
- Tji khoҧn 1132: Ngoҥi tӋ
c. 3K˱˯QJSKip h̩FKWRiQ
Trunh tӵ hҥch toin cic nghiӋp vө OLrQTXDQÿӃn tiӅQÿDQJFKX\ӇQÿѭӧc thӇ hiӋQQKѭVDX
1. Thu tiӅn nӧ cӫDNKiFKKjQJQӝp thҷQJYjRQJkQKjQJQKѭQJFKѭDFyJLҩ\EiR&y 2. Thu tiӅQ EiQ KjQJ KRһF FiF NKRҧn thu nhұS NKiF Qӝp thҷQJ YjR QJkQ KjQJ QKѭQJFKѭDQKұn giҩ\EiR&y
3. Xuҩt quӻ tiӅn mһt gӱLQJkQKjQJQKѭQJFKѭDQKұQÿѭӧc giҩ\EiR1ӧ 4. ChuyӇn tiӅn gӱLQJkQKjQJWUҧ nӧ QKѭQJFKѭDQKұQÿѭӧc giҩ\EiR1ӧ
ĈiQKJLiOҥi sӕ GѭQJRҥi tӋ tҥi thӡLÿLӇPEiRFiRFӫa ngoҥi tӋ ÿDQJFKX\Ӈn FKrQKOӋch tӹ JLiWăQJ
6. NhұQÿѭӧc giҩ\EiR&yFӫDQJkQKjQJYӅ sӕ tiӅQÿmJӱLYjRQJkQKjQJ 7. NhұQÿѭӧc giҩ\EiR1ӧ cӫDQJkQKjQJYӅ sӕ tiӅQÿmWUҧ FKRQJѭӡLEiQ
8. ĈiQKJLi Oҥi sӕ Gѭ QJRҥi tӋ tҥi thӡLÿLӇP EiR FiRFӫa ngoҥi tӋ ÿDQJ FKX\Ӈn (FKrQKOӋch tӹ JLiJLҧm)
1.1.7 .L͋PNrTXͿWL͉QP̿W
7KHR TX\ ÿӏnh, viӋc kiӇP Nr TXӻ tiӅn mһW ÿѭӧc tiӃQ KjQK ÿӏnh kǤ YjR cuӕLWKiQJFXӕLTXêFXӕLQăPYjÿӝt xuҩWNKLEjQJLDRTXӻ.
7Uѭӟc khi kiӇP Nr TXӻ, thӫ quӻ phҧL YjR Vә quӻ tҩt cҧ FiF SKLӃu thu, phiӃXFKLYjWtQKUDVӕ GѭWӗn quӻ ÿӃn thӡLÿLӇm kiӇPNr.KLWLӃQKjQKNLӇPNr doanh nghiӋp phҧi lұp ban kiӇPNr7KjQKYLrQEDQNLӇPNrEҳt buӝc phҧLFyNӃ WRiQWUѭӣng, thӫ quӻ YjNӃ WRiQWLӅn mһt hoһc kӃ WRiQWKDQKWRiQ
Ban kiӇPNrVӁ lұSELrQEҧn kiӇPNrTXӻJKLU}WKӡLÿLӇm kiӇPNrJLӡ, QJj\WKiQJQăP9LӋc kiӇPNrÿѭӧc thӵc hiӋn tӯng loҥi tiӅQFyWURQJTXӻ: tiӅn ViӋt Nam, ngoҥi tӋYjQJWLӅn tӋ....
7Uѭӡng hӧSSKiWVLQKFKrQKOӋch giӳa kӃt quҧ kiӇPNrYӟi sӕ liӋXJKLWUrQ sә kӃ WRiQ EDQ NLӇP Nr Fҫn phҧL [iF ÿӏQK Yj JKL U} QJX\rQ QKkQ WKӯa hoһc thiӃu, phҧi xӱ OêVӕ FKrQKOӋFKÿyĈӗng thӡi, ban kiӇPNrSKҧLFyêNLӃn nhұn [pWYjNLӃn nghӏ. Mӑi khoҧQFKrQKOӋFKÿӅu phҧLEiRFKRWKӫ trѭӣQJÿѫQYӏ xem [pWJLҧi quyӃt. Ban kiӇPNrSKҧi lұS³Eҧng kiӇPNrTXӻ´&ăQFӭ YjRêNLӃn xӱ OêFKrQKOӋch kӃt quҧ kiӇPNrNӃ WRiQWLӃQKjQKÿLӅu chӍnh lҥi sә kӃ WRiQÿӇ ÿҧm bҧo cho sӕ liӋXWUrQVә kӃ WRiQNKӟSÿ~QJYӟi sӕ thӵc tӃ.
6ѫÿӗ7UuQKWӵKҥFKWRiQNKLNLӇPNrSKiWKLӋQWKӯDWKLӃX
1.1.8 Ĉ͙LFKL͇XWL͉QJ͵LQJkQKjQJ
7KHRTX\ÿӏQKYLӋFÿӕLFKLӃXWLӅQJӱLQJkQKjQJÿѭӧFWLӃQKjQKÿӏQKNǤ YjRFXӕLWKiQJFXӕLTXêFXӕLQăP
7UѭӟFNKLÿӕi chiӃu sӕ GѭWLӅn gӱLQJkQKjQJNӃ WRiQSKҧLNKyDVә QJkQ KjQJWKiQJÿӕi chiӃu giӳa sә kӃ WRiQFӫDÿѫQYӏ vӟi bҧQJ[iFQKұn sӕ GѭFӫa QJkQKjQJ
KiӇm tra sӕ GѭWLӅn gӱLQJkQKjQJEҵQJFiFKÿӕi chiӃu chӭng tӯ thu chi tӯ WjLNKRҧn tiӅn gӱLQJkQKjQJJLҩ\EiR1ӧ, giҩ\EiR&yJLҩy nӝp tiӅQYjRWjL khoҧn, ӫy nhiӋPFKL1JKLrPFҩm viӋc chuyӇn tiӅn tӯ nguӗQWKXSKtOӋ SKt YjRWjLNKRҧn tiӅn gӱL1JkQKjQJWKѭѫQJPҥLÿӇ WKDQKWRiQKRһFKѭӣQJOmLVXҩt.
KiӇm tra sӕ Gѭ FӫD FiF WjL NKRҧQ QJkQKjQJWURQJEҧQJÿӕi chiӃu sӕ Gѭ tiӅn gӱLQJkQKjQJYӟi; sә chi tiӃt tiӅn gӱLQJkQKjQJVә FiLEҧQJNrFӫDQJkQ KjQJ[iFQKұn cӫDQJkQKjQJ
KiӇPWUDFiFNKRҧQFKrQKOӋch giӳa sә chi tiӃt tiӅn gӱLQJkQKjQJYjEҧng ÿӕi chiӃu sӕ GѭWLӅn gӱLQJkQKjQJ
NӃX Fy Vӵ FKrQK OӋch giӳa sӕ liӋX WUrQ Vә kӃ WRiQ FӫD ÿѫQ Yӏ, sӕ liӋu ӣ chӭng tӯ gӕc vӟi sӕ liӋXWUrQFKӭng tӯ cӫDQJkQKjQJWKuÿѫQYӏ phҧLWK{QJEiR FKRQJkQKjQJÿӇ FQJÿӕi chiӃX[iFPLQKYj[ӱ OêNӏp thӡi. CuӕLWKiQJFKѭD [iFÿӏQKÿѭӧFQJX\rQQKkQFKrQKOӋFKWKuNӃ WRiQJKLVә theo sӕ liӋu cӫDQJkQ KjQJWUrQJLҩ\EiR&yJLҩ\EiR1ӧ hoһc bҧng VDRNr6DQJWKiQJVDXWLӃp tөc kiӇPWUDÿӕi chiӃX[iFÿӏQKQJX\rQQKkQÿӇ ÿLӅu chӍnh sӕ liӋu ghi sә.
.KLFyVӵ FKrQKOӋch giӳa sӕ liӋXWUrQVә kӃ WRiQFӫDÿѫQYӏ vӟi sӕ liӋu WUrQFKӭng tӯ cӫD1JkQKjQJNӃ WRiQKҥFKWRiQQKѭVDX TK - TiӅn mһt (1112) TK 413 .KLSKiWKLӋn thӯa TK 413 .KLSKiWKLӋn thiӃu
6ѫÿӗ.ӃWRiQNKLFyVӵFKrQKOӋFKJLӳDVӕOLӋXWUrQVәNӃWRiQFӫD ÿѫQYӏYӟLVӕOLӋXWUrQFKӭQJWӯFӫD1JkQKjQJ
1.2. Kinh nghiӋm hojn thiӋn kӃ toin vӕn bҵng tiӅn cӫa mӝt sӕ doanh nghiӋp vj bji hӑc r~WUDFKRF{QJW\71++WKѭѫQJPҥi 1DP&ѭӡng.
1.2.1. Kinh nghiӋm hojn thiӋn kӃ toin vӕn bҵng tiӅn.
1.2.1.1. Kinh nghi͏m cͯDF{QJW\&͝ ph̯n TkP7Kjnh Invest.
1JKLrQ Fӭu cӫD VLQK YLrQ 1JX\Ӊn Thӏ 1JkQ +j (2017) tҥL F{QJ W\ Cә phҫQ7kP7Kjnh Invest ÿm cho thҩy mӝt sӕ ѭXÿLӇm nәi bұWWURQJF{QJWic kӃ toin vӕn bҵng tiӅn mj c{QJW\71++WKѭѫQJPҥL1DP&ѭӡng cy thӇ tham khҧo vұn dөQJQKѭ
+ HiӋQ QD\ F{QJ W\ in dөQJ ÿ~ng chӃ ÿӝ kӃ toiQ ÿѭӧF TX\ ÿӏnh theo 7K{QJWѭ77- BTC ban hjnh ngjy 22/12/2014 cӫa Bӝ Tji Chtnh vӅ hӋ thӕng chӭng tӯ kӃ toin.
+ KӃ toin tәng hӧSÿm mӣ WѭѫQJÿӕLÿҫ\ÿӫ hӋ thӕng sә sach kӃ toin theo hunh thӭc Nhұt kê chung. Cic sә liӋXWUrQVә sich cy ttQKÿӕi chiӃu FDRÿip ӭng kӏp thӡi vj ÿҫ\ÿӫ nhu cҫu vӅ vӕn cho kinh doanh.
ĈӇ ph hӧp vӟLÿһFÿLӇm kinh doanh vj hҥch toin, F{QJW\ÿm tiӃn hjnh mӣ cic tji khoҧn chi tiӃt cho tӯng phҫn hjnh kӃ toin cӫa doanh nghiӋp tҥRQrQ sӵ thuұn lӧi WURQJF{QJWic quҧn lê cӫDÿѫQYӏ.
1.2.1.2.Kinh nghi͏m cͯa F{QJW\C͝ ph̯Q7kP7Kjnh Invest.
1JKLrQFӭu cӫa siQKYLrQ/r7KDQK7ng (2018) tҥLF{QJW\Cә phҫQ7kP Thjnh Invest ÿm cho thҩy mӝt sӕ ѭX ÿLӇm nәi bұW WURQJ F{QJ Wic kӃ toin vӕn bҵng tiӅn mj F{QJ W\ 71++ WKѭѫQJ PҥL 1DP &ѭӡng cy thӇ tham khҧo vұn dөQJQKѭ
TK 338 (3388) TK 112
7Uѭӡng hӧp sӕ liӋu cӫa kӃ WRiQ
nhӓ KѫQVӕ liӋu cӫDQJkQKjQJ
TK 138 (1388)
7Uѭӡng hӧp sӕ liӋu cӫa kӃ WRiQ
ĈӇ ÿӭng vӳng trong nӅn kinh tӃ hiӋn nay, ban lmQKÿҥRF{QJW\Fng tojn thӇ ÿӝi ngNJ F{QJQKkQYLrQOX{QFӕ gҳng hojn thjnh tӕt nhiӋm vө. Bӝ miy kӃ toin cӫDF{QJW\ÿѭӧc tә chӭFWѭѫQJÿӕi gӑn nhҽ, mӛi kӃ toiQYLrQÿӅXÿѭӧc SKkQF{QJF{QJYLӋc mӝt cich r} rjng. TruQKÿӝ QKkQYLrQNK{QJQJӯQJQkQJ FDRWKѭӡnJ[X\rQÿѭӧc ÿjo tҥo vj bӗLGѭӥng nghiӋp vө FKX\rQP{Q
Ĉӝi ngNJ cin bӝ kӃ toin cy truQKÿӝ, nhiӋt tunh, trung thӵFÿѭӧc bӕ trt hӧp lê, tҥR ÿLӅu kiӋn QkQJ FDRWLQK WKҫn trich nhiӋm WURQJ F{QJ YLӋFÿip ӭng ÿѭӧc \rXFҫu vӅ F{QJWic hҥch toin nyi chung vj c{QJWic hҥch toin vӕn bҵng tiӅn nyLULrQg. Vӟi viӋc bӕ trt bӝ miy kӃ toiQÿm gi~p cho cic thjQKYLrQWURQJ bӝ miy kӃ toin cy sӵ hӑc hӓi WUDR ÿәi kinh nghiӋm vӟL QKDX ÿRjn kӃt, hza ÿӗng hӧp tic tҥo niӅm tin vӳng chҳc trong tojn thӇ F{QJQKkQYLrQFӫDF{QJW\
+ Phzng kӃ toin sӱ dөng hӋ thӕng sә siFKWѭѫQJÿӕLÿҫ\ÿӫ, viӋc ghi chpp vj mӣ sә r} rjng, rjnh mҥch vj WKHRTX\ÿӏnh cӫa Bӝ Tji Chtnh. Chӭng tӯ ÿѭӧc lұp vj nhұn, ghi chpp kӏp thӡi cic nghiӋp vө kinh tӃ phit VLQK3KkQORҥi, tұp hӧp nhӳng chӭng tӯ theo tӯng nghiӋp vө vj phҧn inh vjo sә sich. Khya sә kӃ toin toin khi kӃ th~c ku kӃ toin.
7KrPYjRÿy, ban lmQKÿҥRF{QJW\Fzn cy cic hunh thӭFNKHQWKѭӣng kӏp thӡi cho cic ci nKkQFy thjnh ttch tӕWWURQJF{QJW\Qyi chung vj bӝ miy kӃ toin nyi ULrQJĈLӅu njy gyp phҫn ljPQKkQYLrQFӫDF{QJW\OX{QFӕ gҳng hojn thjnKF{QJYLӋc tӕt nhҩt, gi~p giҧPQJX\FѫWKDPQKӳng trong bӝ miy kӃ toin.
1.2.2. Bji hӑc r~WUDFKRF{QJW\71++WKѭѫQJPҥL1DP&ѭӡng.
Qua nhӳng tham khҧo kinh nghiӋm r~WUDÿѭӧc tӯ cic doanh nghiӋSWUrQ bji hӑc r~t UDFKRF{QJW\71++WKѭѫQJPҥi 1DP&ѭӡng lj:
+ M͡t lj, ÿӇ tҥRÿLӅu kiӋn thuұn lӧi nhҩt cho c{QJWic kӃ toin vӕn bҵng tiӅn tҥi F{QJ W\EDQOmnKÿҥR F{QJ W\ Fҫn cy TX\ ÿӏnh, chtnh sich, tә chӭc bӝ miy quҧn lê c{QJW\Qyi chung vj bӝ kӃ miy toin nyLULrQJPӝt cich tojn diӋn nhҩt.
+ Hai lj, cҫn ch~ trӑQJ QkQJ FDR WUuQK ÿӝ FKX\rQ P{Q FKR Fic kӃ toin YLrQÿ{Qÿӕc bӝ miy kӃ toin thӵc hiӋn viӋc tә chӭc F{QJWic kӃ toiQWKHRÿ~ng chӃ ÿӝ kӃ toin mӟi nhҩt.
+ Ba lj, cҫn cy nhӳng hunh thӭc kheQWKѭӣng kӏp thӡLÿӇ tҥR NK{QJ NKt ljm viӋc cy trich nhiӋm FKRQKkQYLrQWUinh tunh trҥQJWKDP{WKDPQKNJng, cӕ tunh ljm VDLTX\ÿӏnh dүQÿӃn nhӳng hұu quҧ ÿing tiӃc.
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Giҩ\SKpSÿăQJNê kinh doanh sӕ 2600232486 do Cөc thuӃ tӍQK3K~7Kӑ cҩSQJj\.
&{QJW\71++701DP&ѭӡQJÿѭӧFWKjQKOұSQJj\Yӟi bӝ Pi\FKӍ FyQJѭӡi chӫ yӃXOjDQKHPWURQJQKj7URQJNKRҧQJQăPÿҫu,
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Sau nhiӅXQăPSKiWWULӇQ&{QJW\ÿmNK{QJQJӯQJQkQJFDRFҧi tiӃn chҩt OѭӧQJWURQJFiFQJjQKQJKӅ hoҥWÿӝng kinh doanh.
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- ChӍ ÿҥR F{QJ WiF [k\ GӵQJ Yj WKӵc hiӋn kӃ hoҥFK FiF Pһt kinh doanh, kӃ WRiQWjLFKtQKÿӡi sӕQJ[mKӝLÿҧm bҧRKRjQWKjQKQKLӋm vө, tә chӭc sҧn xuҩt. - QuҧQOêYjVӱ dөQJFyKLӋu quҧ WjLVҧn vұWWѭWLӅn vӕQODRÿӝng.
- ChӍ ÿҥRFiFPһt ngoҥi giao, nhұSKjQJWLrXWKө sҧn phҭm, tә chӭFODRÿӝng, NêNӃWYjFKӍ ÿҥo thӵc hiӋQFiFKӧSÿӗQJPXDEiQKjQJKRi7Kӵc hiӋQ\rXFҫu bҧRWRjQYjSKiWWULӇn vӕQWUrQFѫVӣ NLQKGRDQKFyKLӋu quҧ.
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- Thӵc hiӋn chӃ ÿӝ FKtQKViFKÿӕi vӟi ngѭӡLODRÿӝng theo bӝ luұWODRÿӝng. Tә chӭFÿjRWҥo, tuyӇn dөng, bӗLGѭӥng nghӅ nghiӋSWKHR\rXFҫXYjWtQKFKҩt F{QJYLӋc.
3Ky JLiP ÿ͙c: Lj QJѭӡL JL~S YLӋF FKR JLiP ÿӕc mӝt sӕ OƭQK Yӵc hoҥt ÿӝng, theo sӵ SKkQF{QJFӫDJLiPÿӕc trong mӝt sӕ WUѭӡng hӧSFy thӇ ÿѭӧc ӫy quyӅn chӍ ÿҥRÿLӅXKjQKWRjQGLӋQWKD\FKRJLiPÿӕFNKLJLiPÿӕFÿLYҳQJYj chӏXWUiFKQKLӋPWUѭӟFJLiPÿӕFYjOjFKӏXWUiFKQKLӋm quҧQOêEӝ Pi\QKkQVӵ cӫD&{QJW\
3KzQJNLQKGRDQK CyFKӭFQăQJWKDPPѭXWѭYҩQSKѭѫQJiQVҧn xuҩt kinh doanh, tә chӭc sҧn xuҩWQJKLrQFӭu thӏ WUѭӡng, chӏXWUiFKQKLӋPWLrXWKө sҧn phҭm.
3KzQJNͿ thu̵t: ;k\Gӵng kӃ hoҥFKÿҫXWѭPXDVҳm, sӱa chӳa thiӃt bӏ phө WQJ Pi\ PyF OҳS ÿһt thiӃt bӏ mӟi. Tә chӭF QJKLrQ FӭX ÿӅ xuҩW FiF JLҧi SKiSNӻ thuұWÿҧm bҧo әQÿӏnh sҧn xuҩWYjPDQJOҥi hiӋu quҧ.
3KzQJ.͇ WRiQ: &yFKӭFQăQJWURQJYLӋc lұp kӃ hoҥch sӱ dөQJYjTXҧQOê nguӗQWjLFKtQKFӫD&{QJW\SKkQWtFKFiFKRҥWÿӝng kinh tӃ nhҵm bҧo tӗn vӕn cӫDF{QJW\Wә chӭFF{QJWiFKҥFKWRiQNӃ WRiQWKHRÿ~QJFKӃ ÿӝ kӃ tRiQWKӕng NrYjYjFKӃ ÿӝ quҧQOêFӫDQKjQѭӟc.
3KzQJ+jQKFKtQK7KDPPѭXFKROmQKÿҥR&{QJW\YӅ F{QJWiFTXҧQOê FiQEӝ F{QJQKkQYLrQÿLӅXÿӝQJODRÿӝQJWKHR\rXFҫu cӫa sҧn xuҩW;k\Gӵng kӃ hoҥFK ÿjR Wҥo bӗL Gѭӥng nguӗQ QKkQ OӵF ÿiS ӭng nhu cҫu pKiW WULӇn cӫa &{QJW\
- *L~S JLiP ÿӕc tә chӭc, chӍ ÿҥR Yj WKӵc hiӋQ WRjQ Eӝ FiF Wә chӭF KjQK FKtQKYăQWKѭOѭXWUӳ WURQJF{QJW\
- &QJ NӃ WRiQWUѭӣng thӵc hiӋQFiF FKӃ ÿӝ FKtQKViFKOѭѫQJ WKѭӣng trӧ cҩS%+;+ÿӕi vӟLQJѭӡLODRÿӝng.
- Thӵc hiӋQFiFEiRFiRQӝi bӝ WKHR4X\ÿӏnh cӫD&{QJW\YjFiFEiRFiR NKiFWKHR\rXFҫu cӫD%DQÿLӅXKjQK
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- Soҥn thҧRFiFYăQEҧQFiFWjLOLӋXKjQKFKtQKOѭXKjQKQӝi bӝ &{QJW\ FNJQJQKѭJӱLFiFFѫTXDQFiFÿѫQYӏ ErQQJRjL
- QuҧQOêFRQGҩXF{QJW\YjFiFORҥi dҩXWrQFKӭc danh cӫa ciQEӝ trong F{QJ W\ FҩS SKiW Yj TXҧQ Oê WKHR FKӭF QăQJ FiF ORҥi giҩy giӟi thiӋu, giҩ\ ÿL ÿѭӡng, giҩy ӫy nhiӋm cӫDF{QJW\
L͍ WkQ: CyQKLӋm vө QKѭPӝt tuyӃQOLrQOҥc cӫDF{QJW\Kӛ trӧ FiFF{QJ viӋF KjQK FKtQK QKѭ WLӃS ÿyQ NKiFK JLDR QKұQ WKѭ Wӯ, tiӃp nhұQ FiF FXӝc gӑi ÿӃQF{QJW\SKӕi hӧp quҧn trӏ KjQKFKtQKYăQSKzQJFKXҭn bӏ hұu cҫQFKRFiF cuӝc hӑp, sӵ kiӋQ«
3KzQJG͓ch vͭ: ;k\ GӵQJ FiF NrQK WK{QJ WLQÿӇ NKiFK KjQJFy WKӇ tiӃp can dӉ GjQJFiFWK{QJWLQYӅ F{QJW\WtQKQăQJVҧn phҭPJLicҧSKѭѫQJWKӭc WKDQKWRiQ«
- Phӕi hӧp vӟLFiFSKzQJEDQFKӭFQăQJWҥLFKLQKiQKÿҧm bҧo hoҥWÿӝng cung cҩp dӏch vө ÿѭӧc thuұn lӧLYjKLӋu quҧ.
- Tham vҩQ FKR %DQ *LiP ÿӕF FKL QKiQK FiF FKѭѫQJ WUuQK FKtQK ViFK FKăPVyFWULkQYjJLӳ FKkQNKiFKKjQJ
- ĈjRWҥRYjKXҩn luyӋn ÿӝLQJNJQKkQVӵ thuӝc phҥm vi quҧQOê
- Thӵc hiӋQ FiF EiR FiR QJKLӋp vө WKHR \rX Fҫu cӫD %DQ *LiP ÿӕc chi QKiQK Ĉ̿FÿL͋PW͝FKͱFKR̩Wÿ͡QJV̫Q[X̭WNLQKGRDQKFͯDF{QJW\ 1JXӗQ3KzQJTjLFKtQKKӃWRiQ 6ѫÿӗ4X\WUuQKFXQJFҩS SKkQSKӕLKjQJKyD QuҧQJFiRYjJLӟi thiӋu sҧn phҭm ĈһWKjQJNtKӧSÿӗng ĈyQJJyLNLӇm tra chҩt Oѭӧng 7KXrYұn chuyӇn /jPWKӫ tөFJLDRKjQJ TiӃp cұn thӏ WUѭӡng
2.1.5. 7uQKKuQKODRÿ͡ng cͯa &{QJW\71++WK˱˯QJP̩L1DP&˱ͥng QăPJ̯Qÿk\17 - 2019)
BҧQJ7uQKKuQKODRÿӝng cӫD&{QJW\71++1DP&ѭӡQJ3K~7Kӑ tӯ QăP- 2019
(Ngu͛n s͙ li͏X3KzQJ7jLFKtQK.͇ WRiQ - C{QJW\71++WK˱˯QJP̩L1DP&˱ͥng)
/DRÿӝng
2017 2018 2019 6RViQK
Sӕ Oѭӧng % Oѭӧng Sӕ % Oѭӧng Sӕ %
2018 so vӟi 2017 2019 so vӟi 2018 &KrQK lӋch Tӕc ÿӝ WăQJ (%) &KrQK lӋch Tӕc ÿӝ WăQJ (%) Tәng lao ÿӝng 100 100 120 100 110 100 20 20 (10) (8,3) I ± 3KkQ theo giӟi WtQK - Nӳ 65 65 65 54,17 70 63,64 0 0 5 7,69 - Nam 35 35 55 45,83 40 36,36 20 57,14 (15) (27,27) II - 3KkQ theo WUuQK ÿӝ - Ĉ+Yj WUrQĈ+ 20 20 25 20,83 25 22,73 5 25 0 0 - &Ĉ7& 25 25 20 16,67 25 22,73 (5) (20) 5 25 - /ĈSKә WK{QJ 55 55 75 62,5 60 54,54 20 36,36 (15) (20)
Qua bҧQJWuQKKuQKODRÿӝng cӫD&{QJ W\71++WKѭѫQJPҥL1DP&ѭӡng tӯ QăP - 2019 ta thҩy: Tәng sӕ ODRÿӝng cӫDF{QJW\FyVӵ biӃQÿӝng cө thӇ QăP Wәng sӕ ODR ÿӝQJ WRjQ F{QJ W\ Oj QJѭӡL QăP Oj QJѭӡLWăQJQJѭӡLWѭѫQJӭng 20% so vӟLQăPGRF{QJW\Pӣ rӝng hoҥt ÿӝnJQrQFҫQODRÿӝQJWăQJOrQÿӇ ÿiSӭng nhu cҫXF{QJYLӋc. ĈӃQQăP tәng sӕ ODRÿӝQJOjQJѭӡi giҧm 10 QJѭӡi so vӟLQăPWѭѫQJӭng giҧm 8,3% so vӟLQăP;pWFө thӇ theo tӯng chӍ WLrXWDWKҩy.
- 3KkQOR̩i theo giͣLWtQK
Sӕ OѭӧQJODRÿӝng tăQJTXDEDQăPQKѭQJVӕ OѭӧQJQDPYjQӳ WKuFyELӃn ÿӝQJNK{QJÿӅu, sӕ Oѭӧng nӳ biӃQÿәLWăQJWURQJNKLVӕ ODRÿӝng nam biӃQÿәi NK{QJÿӗQJÿӅXTXDEDQăPFө thӇ:
Sӕ Oѭӧng nӳ WăQJTXDEDQăP 1ăPVӕ OѭӧQJQj\OjQJѭӡi chiӃm tӹ trӑQJ ODR ÿӝng tojQ F{QJ W\ 1ăP Vӕ ODR ÿӝng nӳ Oj QJѭӡLNK{QJWKD\ÿәi sӕ OѭӧQJQJѭӡi so vӟLQăP 1KѭQJÿӃQQăPVӕ Oѭӧng nӳ QJѭӡLWăQJQJѭӡLWѭѫQJӭng 7,69% . ĈLӅXQj\FKӭng tӓ F{QJYLӋc WURQJTXiWUuQKVҧn xuҩt ӣ F{QJW\ÿmWKXK~WQKkQOӵc nӳ ODRÿӝQJFyWUuQKÿӝ Yj cҧ ODRÿӝng nӳ trӵc tiӃp sҧn xuҩt.
Sӕ OѭӧQJODRÿӝng cӫDQDPQăPOjQJѭӡi chiӃm tӹ trӑng 35% lao ÿӝQJWRjQF{QJW\ËWKѫQVӕ Oѭӧng nӳ1ăPVӕ OѭӧQJODRÿӝQJQj\Oj QJѭӡLWăQJQJѭӡLWѭѫQJӭng 57,14% so vӟLQăP ĈӃQQăPWKuVӕ OѭӧQJ ODR ÿӝQJ Qj\ JLҧm vӟi tәng sӕ ODR ÿӝQJ Oj QJѭӡi chiӃm tӹ trӑng ODRÿӝQJWRjQF{QJW\ÿӗng thӡi giҧPODRÿӝQJWѭѫQJӭng 27,27% so vӟL QăP GR O~F Qj\ F{QJ YLӋF WKX K~W ODR ÿӝng nӳ QrQ Vӕ Oѭӧng nam bӏ giҧm.
PKkQOR̩LWKHR7UuQKÿ͡ ODRÿ͡ng
VӟL WUuQK ÿӝ ÿҥi hӑF QăP F{QJ W\ Fy QJѭӡi bao gӗP WRjQ F{QJW\QăPWәng sӕ ODRÿӝQJWUuQKÿӝ Qj\OjQJѭӡLWăQJWѭѫQJ ӭng 28%. ĈӃQ QăP Vӕ ODR ÿӝQJ Oj QJѭӡi sӕ OѭӧQJ NK{QJ WKD\ ÿәi so vӟi QăP.
VӟLWUuQKÿӝ FDRÿҷng, trung cҩSF{QJW\FyVӵ biӃQÿӝQJ1ăPOj QJѭӡLQăPJLҧm xuӕQJQJѭӡLÿӃQQăPVӕ ODRÿӝQJFyWUuQKÿӝ Qj\OjQJѭӡLWăQJOrQQJѭӡLWѭѫQJӭQJWăQJVRYӟLQăP
VӟL WUuQK ÿӝ ODR ÿӝng phә WK{QJ chӫ yӃX ODR ÿӝng cӫD F{QJ W\ Oj Oӵc OѭӧQJQj\1ăPOjQJѭӡi chiӃPWRjQODRÿӝQJF{QJW\1ăP OjQJѭӡLWăQJQJѭӡLWѭѫQJӭQJWăQJVRYӟLQăPĈӃQQăP 2019 sӕ ODRÿӝQJQj\OjQJѭӡi giҧPODRÿӝQJWѭѫQJӭng giҧm 20%.
MһFGvұy tӹ lӋ ODRÿӝng phә WK{QJOX{QFKLӃm tӹ trӑQJFDRWUrQGR ÿһFWKODRÿӝng cӫDF{QJW\NK{QJFҫQFyQKLӅXODRÿӝQJFyWUuQKÿӝ ÿҥi hӑc FDRÿҷQJPj\rXFҫu cӫDF{QJYLӋFÿzLKӓLQKkQYLrQSKҧLFyNKҧ QăQJJLDRWLӃp tӕWFQJVӵ nhanh nhҥ\YjNLQKQJhiӋPGRÿyVӕ OѭӧQJFNJQJNRQJӯQJWăQJOrQ xong chұP KѫQ ÿӇ phөc vө FKR TXi WUuQK Pӣ rӝQJ Yj SKiW WULӇQ F{QJ ty.
7uQKKuQKN͇WTX̫NLQKGRDQKFͯD&{QJW\71++WK˱˯QJP̩L1DP&˱ͥQJQăPJ̯Qÿk\7 - 2019)
Bҧng 2.2: KӃt quҧ sҧn xuҩt kinh doanh cӫDF{QJW\71++WKѭѫQJPҥL1DP&ѭӡQJQăPJҫQÿk\7 - 2019)
Ĉ97ÿ͛QJ
ChӍ WLrX
*LiWUӏ 6RViQK8/2017) 6RViQK9/2018)
1ăP7 1ăP8 1ăP9 /ѭӧQJWăQJ
(giҧm) Tӹ lӋ (%)
/ѭӧQJWăQJ
(giҧm) Tӹ lӋ (%)
'RDQKWKXEiQKjQJYjFXQJ
cҩp dӏch vө 215.324.097.684 245.468.188.683 267.394.937.344 30.144.090.999 14 21.926.748.661 8,93
&iFNKRҧn giҧm trӯ doanh thu 0 0 0 0 0 0 0
Doanh thu thuҫn 215.324.097.684 245.468.188.683 267.394.937.344 30.144.090.999 14 21.926.748.661 8,93
*LiYӕQKjQJEiQ 192.318.356.903 217.451.311.237 245.155.691.457 25.132.954.334 13,07 25.132.954.334 12,74 Lӧi nhuұn gӝp 23.005.740.781 28.016.877.446 22.239.245.887 5.011.136.665 21,73 (5.777.631.559) (20,62) 'RDQKWKX+Ĉ7& 2.491.778 1.163.525 1.174.008 (1.328.253) (53,31) 10.483 0,9 &KLSKtWjLFKtQK 8.975.638.177 10.456.659.507 7.930.347.487 1.481.021.330 16,5 (2.526.312.020) (24,16) &KLSKtEiQKjQJ 1.908.797.854 2.947.907.281 2.386.068.022 1.039.109.427 54,44 (561.839.259) (19,06) &KLSKt4/'1 6.778.930.693 8.392.562.888 8.628.410.619 1.613.632.195 23,8 235.847.731 2,81
Lӧi nhuұn thuҫn 5.344.865.835 6.220.911.295 3.295.593.767 876.045.460 16,39 (2.925.317.528) (47,02)
Thu nhұSNKiF 8.577.206.641 44.995.363 3.972.727.272 (8.532.211.278) (99,46) 3.927.731.909 8.729,19 &KLSKtNKiF 8.884.071.954 0 3.917.263.189 (8.884.071.954) (100) 3.917.263.189 100
Lӧi nhuұQNKiF 306.865.313 44.995.363 55.464.083 (261.869.950) (85,34) 10.468.720 23,27
Tәng lӧi nhuұQWUѭӟc thuӃ 5.038.000.522 6.265.906.931 3.351.057.850 1.227.906.409 24,37 (2.914.849.081) (46,52)
&KLSKtWKXӃ TNDN hiӋn hjQK 1.007.600.104 1.253.181.386 670.211.570 245.581.282 24,37 (582.969.816) (46,52)
Tәng lӧi nhuұn sau thuӃ 4.030.400.418 5.012.725.545 2.680.846.280 982.325.127 24,37 (2.331.879.265) (46,52)
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