Hҥn chӃ YjQJX\rQQKkQ Hҥn chӃ

[X̭WVS 6211 59.792.053 1JX\rQY̵WOL͏XFKtQK 1521 59.792.053 02/11/2019 +† 7KXӃ*7*7&{QJW\71++&KLӇQ/ӧL 7KX͇*7*7ÿ˱ͫFNK̭XWUͳ FͯDKjQJKRiG͓FKYͭ 1331 43.444.743 3K̫LWU̫FKRQJ˱ͥLEiQ 331 43.444.743 04/11/2019 PT147 7KXWLӅQEiQFӝWÿLӋQ&{QJW\ 71++WKѭѫQJPҥLYj[k\ GӵQJ%ҳF9LӋW 7L͉QP̿WYăQSKzQJF{QJW\ 11111 4.950.000 3K̫LWKXNKiFKKjQJWK˱ͥQJ [X\rQ 1311 4.950.000 06/11/2019 PC235 7KDQKWRiQWLӅQPXDOӕSRWR YjVӱDFKӲD[e19C -140.06 &KLFKtV̫Q[X̭WFKXQJ 62712 18.613.636 7KX͇*7*7ÿ˱ͫFNK̭XWUͳ FͯDKjQJKRiG͓FKYͭ 1331 1.861.364 7L͉QP̿WYăQSKzQJF{QJW\ 11111 20.475.000 07/11/2019 759 +RiÿѫQEiQKjQJ&{QJW\ 71++WKѭѫQJPҥLYj[k\ GӵQJ%ҳF9LӋW *LiY͙QV̫Q[X̭WV̫QSḴP 6321 4.425.025 3K̫LWKXNKiFKKjQJWK˱ͥQJ [X\rQ 1311 4.950.000 7KjQKSḴP 155 4.425.025 7KX͇*7*7ÿ̯XUD 33311 450.000 'RDQKWKXEiQV̫QSḴP 5111 4.500.000 07/11/2019 UNC 7UҧWLӅQPXDWKpS- 1JKƭD 1KXQJ&{QJW\71++70 1JKƭD1KXQJ 3K̫LWU̫FKRQJ˱ͥLEiQ 331 100.000.000 9D\QJ̷QK̩QQJkQKjQJ 34111 100.000.000 1Jj\«WKiQJ«1ăP« .ӃWRiQJKLVә.ӃWRiQWUѭӣQJ 7әQJ*LiPĈӕF 1J7Kӏ3KѭѫQJ7K~\ 1JX\ӉQ7Kӏ7X\ӃW ĈRjQ4XӕF+QJ 7UtFK. Sә nhұt kê FKXQJWKiQJQăP

CuӕLWKiQJTXêQăPKRһc tҥi bҩt kǤ thӡLQjo kӃ WRiQYLrQFNJQJFyWKӇ xem, in hoһc kӃt xuҩW EiR FiR Vә ViFK OLrQ TXDQ WuQK KuQK WKDQK WRiQ cӫa doanh nghiӋSQKѭ6ә nhұWNêFKXQJVә FiL7. sә chi tiӃt TK 131,...

- ĈӇ xem sә nhұWNêFKXQJ, sә FiL kӃ WRiQWLӃQKjQKFiFWKDRWiFQKѭVDX %ѭӟc 1: 9jRSKҫn mӅm kӃ WRiQ&16

%ѭӟc 2: Chӑn ³%iR FiR´ WUrQ WKDQK F{QJ Fө rӗi chӑQ EiR FiR Pj NӃ WRiQ muӕn xem.

- ĈӇ xem sә nhұt kê chung, sә FiL 7. - PhҧL WKX NKiFK KjQJ tӯ QJj\ 01/01/2019 ÿӃQ QJj\ NӃ WRiQ YjR ³%iR FiR´ -> Sә nhұW Nê chung/sә Fii TK 131.

&{QJW\FәSKҫQÿҫXWѭYj[k\GӵQJ6{QJ/{ 6Ә&È,7¬,.+2Ҧ1 7ӯQJj\ÿӃQQJj\ 7jLNKRҧQ- 3KҧLWKXFӫDNKiFKKjQJ &KӭQJWӯ 7UtFK\ӃX TK ÿӕL ӭQJ 6ӕWLӅQ 1Jj\ 6ӕ 1ӧ &y 'ѭÿҫX 14.636.509.212 7әQJSV 53.673.211.446 55.128.088.265 'ѭFXӕL 13.181.632.393 02/01 BC001 .KiFKKjQJFKX\ӇQWLӅQ- *LD7KiL 11211 120.000.000 25/02 BC052 C{ng ty HҧL /RQJÿһW tiӅQ hjQJ 11211 25.774.000 25/02 0000490 ThuӃ *7*7ÿҫX ra 33311 2.343.091 25/02 HyD ÿѫn bin hjQJ 5111 23.430.909 21/04 0000541 ThuӃ *7*7ÿҫX ra 33311 1.710.000 21/04 HyD ÿѫn bin hjQJ 5111 17.100.000 17/05 BC093 .KiFKKjQJFKX\ӇQWLӅQ- Phѭѫng Huy 11211 25.000.000 18/06 BC126 .KiFKKjQJFKX\ӇQWLӅQ- HzD BuQK 11211 238.920.000 24/06 0000612 7KXӃ*7*7ÿҫXUD 33311 1.472.000 24/06 +yDÿѫQEiQKjQJ 5111 14.720.000 06/08 BC155 .KiFKKjQJFKX\ӇQWLӅQ- 0LQKĈӭF 11211 150.000.000 09/09 BC200 KhiFKKjQJFKX\ӇQWLӅQ- Nam Ph~ 11211 70.000.000

17/10 BC229 .KiFKKjQJFKX\ӇQWLӅQ- ViӋW 7UѭӡQJ Xukn 11211 300.000.000

04/11 PT147 Thu tiӅQ bin cӝW ÿiӋQ 11111 4.950.000

07/11 0000759 7KXӃ*7*7ÿҫXUD 33311 450.000 07/11 +yDÿѫQEiQKjQJ 5111 4.500.000 09/12 BC287 .KiFKKjQJFKX\ӇQWLӅQ- 3K~ Mӻ 11211 75.082.000 09/12 BC288 .KiFKKjQJFKX\ӇQWLӅQ- HojQJ Sѫn 11211 100.000.000 12/12 0000808 7KXӃ*7*7ÿҫXUD 33311 1.316.000 12/12 +yDÿѫQEiQKjQJ 5111 13.160.000 ... ... ... ... ... ... 1Jj\«WKiQJ«1ăP« .ӃWRiQJKLVә.ӃWRiQWUѭӣQJ7әQJ*LiPĈӕF 1J7Kӏ3KѭѫQJ7K~\ 1JX\ӉQ7Kӏ7X\ӃW ĈRjQ4XӕF+QJ

2.3.3 3KkQ WtFK WuQK KuQK F{QJ Qͫ Yj NK̫ QăQJ WKDQK WRiQ ÿ͙L YͣL NKiFK KjQJYjQKjFXQJF̭SW̩LF{QJW\F͝SK̯Qÿ̯XW˱Yj[k\G͹QJ6{QJ/{

2.3.3 3KkQ WtFK WuQK KuQK F{QJ Qͫ ÿ͙L YͣL NKiFK KjQJ Yj QKj FXQJ F̭S W̩L F{QJW\F͝SK̯Qÿ̯XW˱Yj[k\G͹QJ6{QJ/{

Bҧng 2.4. BҧQJSKkQWtFKFiFFKӍ WLrXWuQKKuQKF{QJQӧ ÿӕi vӟLNKiFKKjQJYjQKjFXQJFҩSTXDQăP- 2019

ChӍ WLrX 1ăP 1ăP 1ăP

6RViQK 6RViQK2018 &KrQKOӋch 7ѭѫQJÿӕi (%) &KrQKOӋch 7ѭѫQJÿӕi (%) 1. Tәng nӧ phҧLWKXÿӗng) 16.567.290.531 15.291.132.146 16.909.777.199 -1.276.158.385 -7,70 1.618.645.053 10,58 2. Tәng nӧ phҧi trҧ ÿӗng) 16.706.062.814 15.706.525.390 24.053.020.192 -999.537.424 -5,98 8.346.494.802 53,14 3. Nӧ phҧi trҧ QJѭӡLEiQ ÿӗng) 5.117.461.462 3.878.320.356 6.782.473.048 -1.239.141.106 -24,21 2.904.152.692 74,88 4. Doanh thu thuҫQÿӗng) 34.278.619.542 21.961.805.869 43.419.941.315 -12.306.813.673 -35.93 22.458.135.446 97,71 5. Tӹ lӋ nӧ phҧi trҧ QJѭӡi

EiQ7әng nӧ phҧi trҧ = (3)/(2) (%)

30,63 24,69 28,20 -5,94 -19,39 3,51 14,20

6. Tӹ lӋ nӧ phҧi thu so vӟi

Qua bҧQJ SKkQ WtFK YӅ WuQK KuQK F{QJ Qӧ ÿӕi vӟL NKiFK KjQJ Yj QJѭӡi EiQ, ta thҩ\WURQJQăPFyVӵ biӃQÿӝng. Cө thӇ QKѭVDX

- Nӧ phҧi trҧ QJѭӡLEiQ7ҥLF{QJW\1ӧ phҧi trҧ QJѭӡLEiQWăQJTXDFiF QăP1ăPNKRҧn phҧi trҧ QJѭӡLEiQOjÿӗQJQăPFRQ sӕ Qj\ FzQ 3.87 ÿӗng, giҧP ÿӗng vӟi tӹ lӋ giҧm 24,21 1ăP NKRҧn phҧi trҧ QJѭӡL EiQ WăQJ OrQ Oj ÿӗng WѭѫQJӭng vӟi tӹ lӋ WăQJOjVRYӟLQăP

Sӵ WăQJ OrQ Fӫa khoҧn phҧi trҧ QJѭӡL EiQ FKR WKҩ\ F{QJ W\ ÿDQJ Fy [X Kѭӟng WăQJFiFNKRҧn nӧĈk\OjKuQKWKӭc sӱ dөng vӕn vӟLFKLSKtWKҩp, tuy QKLrQF{QJW\FNJQJFҫQWtQKWRiQNƭOѭӥng trong khҧ QăQJFKLWUҧ cӫDPuQK + Tӹ lӋ nӧ phҧi trҧ QJѭӡLEiQWURQJWәQJF{QJQӧ phҧi trҧ

ChӍ WLrXQj\FKRWKҩy mӭFÿӝ ҧQKKѭӣQJF{QJQӧ phҧi trҧ QKjFXQJFҩp ÿӕi vӟi tәng nӧ phҧi trҧ cho doanh nghiӋp.

TҥLF{QJW\FѫFҩu nӧ phҧi trҧ QKjFXQJFҩp chiӃm tӹ lӋ nhӓ trong tәng nӧ phҧi trҧ 1ăP Wӹ lӋ phҧi trҧ QKj FXQJ Fҩp chiӃm 30,63% trong tәng nӧ phҧi trҧ 1ăP Wӹ lӋ Qj\ FKLӃm 24,69% giҧm 19,39% so vӟL QăP 1ăPWӹ lӋ Qj\WăQJOrQOj0WăQJ% so vӟLQăP'Rÿk\Oj nguӗn vӕQ WtQ GөQJ JLi Uҿ QrQ GRDQK QJKLӋp cҫn tұn dөng. Tӹ lӋ nӧ phҧi trҧ QJѭӡLEiQWURQJWәQJF{QJQӧ nhӓ, doanh nghiӋSFyWKӇ [k\Gӵng kӃ hoҥFKWăQJ FѭӡQJKX\ÿӝng nguӗn vӕn tӯ FiFÿӕLWѭӧQJQj\

+ Tӹ lӋ nӧ phҧi thu so vӟi nӧ phҧi trҧ

Tӹ lӋ FiF NKRҧn nӧ phҧi thu so vӟL FiF NKRҧn phҧi trҧ phҧQ iQK FiF khoҧQF{QJW\Eӏ chiӃm dөng so vӟLFiFNKRҧQÿLFKLӃm dөQJ1KuQYjREҧng sӕ liӋu ta thҩy tӹ lӋ Qj\ÿӅu nhӓ KѫQQăPOjQăPOj YjQăPOjÿLӅXQj\FKRWKҩy sӕ vӕQF{QJW\Eӏ chiӃm dөng nhӓ KѫQ sӕ vӕQÿLFKLӃm dөng.

1KuQFKXQJWuQKKuQKF{QJQӧ cӫDF{QJW\FyVӵ biӃQÿӝQJWURQJQăPWӯ QăPÿӃQQăP

2.3.33KkQWtFKWuQKKuQKNK̫QăQJ WKDQKWRiQÿ͙LYͣLNKiFKKjQJYjQKj FXQJF̭SW̩LF{QJW\

Bҧng 2.5. BҧQJSKkQWtFKFiFFKӍ WLrXNKҧ QăQJWKDQKWRiQÿӕi vӟLNKiFKKjQJYjQKjFXQJFҩSTXDQăP- 2019

ChӍ WLrX 1ăP 1ăP 1ăP

6RViQK So siQK

&KrQKOӋch ÿӕi (%) 7ѭѫQJ &KrQKOӋch ÿӕi (%) 7ѭѫQJ

1. TәQJWjLVҧn 17.202.978.183 26.937.845.998 42.071.155.421 9.724.867.715 56,59 15.133.309.423 56,18 2. TSNH 23.644.862.101 23.641.594.530 36.940.756.184 -3.267.571 -0,01 13.299.161.654 56,25 *LiWUӏ FzQOҥi cӫD76&Ĉ 3.449.814.597 3.252.600.644 4.556.090.480 -197.213.953 -5,72 1.303.489.836 40,08 4. TiӅQYjFiFNKRҧQWѭѫQJ ÿѭѫQJWLӅn 1.338.757.781 1.357.423.201 11.464.651.334 18.665.420 1,39 10.106.228.133 744,59 5. Tәng nӧ phҧi trҧ 16.706.062.814 15.706.252.390 24.053.020.192 -999.810.424 -5,98 8.346767.802 53,14 6. Nӧ NH 16.706.062.814 15.706.252.390 24.053.020.192 -999.810.424 -5,98 8.346767.802 53,14 7. Nӧ DH - - - - - - - 8/1WUѭӟc thuӃ 679.107.835 918.347.800 5.677.631.517 239.239.965 35,23 4.759.283.717 518,24 /mLYD\SKҧi trҧ 763.010.696 727.512.759 670.116.053 -35.479.937 -4,65 -57.369.706 -7,89 10.HSKNTTTQ (1)/(5) 1,03 1,72 1,75 0,69 66,56 0,03 1,98 11.HSKNTT NNH (2)/(6) 1,42 1,51 1,54 0,09 6,35 0,03 2,03 12.HSKNTT nhanh (4)/(6) 0,08 0,09 0,48 0,01 7,58 0,39 451,50 13. HS.177OmLYD\ = (8+9)/(9) 1,89 2,26 9,47 0,37 41,83 7,21 571,20

- HӋ sӕ WKDQKWRiQWәQJTXiW

7URQJQăPWӯ QăPÿӃQQăPFyVӵ biӃQÿӝng hӋ sӕ WKDQKWRiQ tәQJTXiWOҫQOѭӧt Oj 1,03; 1,72 Yj1ăPKӋ sӕ WKDQKWRiQWәQJTXiW WăQJVRYӟLQăPOj lҫn, tӹ lӋ WăQJQăPKӋ sӕ WKDQKWRiQ tәQJ TXiW WăQJ lҫn so vӟL QăP Yӟi tӹ lӋ WăQJ 1Kѭ Yұy, QKuQ tәng thӇ hӋ sӕ khҧ nҵQJWKDQKWRiQWәng qXiWJLDLÿRҥn 2017 - WăQJ

- HӋ sӕ khҧ QăQJWKDQKWRiQQӧ ngҳn hҥn

7URQJ QăP KӋ sӕ WKDQK WRiQ Qӧ ngҳn hҥQ ÿӅX ! WURQJ QăP Oj 1,42QăPOj1 YjQăPOj GRÿyFyWKӇ thҩy khҧ QăQJWKDQK WRiQFiFNKRҧn nӧ ngҳn hҥn cӫa doanh nghiӋp tӕt. ChӍ WLrXQj\FKӭng tӓ mӝt bӝ phұQWjLVҧn ngҳn hҥQÿѭӧFÿҫXWѭWӯ nguӗn vӕn әQÿӏQKÿk\OjQKkQWӕ OjPWăQJ WtQKWӵ chӫ trong hoҥWÿӝQJWjLFKtQKFӫa doanh nghiӋS9uYұy doanh nghiӋp cҫQGX\WUuYjSKiWKX\WӕWKѫQQӳa.

- HӋ sӕ khҧ QăQJWKDQK WRiQQKDQK

HӋ sӕ Qj\OjFKӍ WLrXFiFFKӫ nӧ TXDQWkPÿӇ ÿiQKJLiQJD\Wҥi thӡLÿLӇPSKkQ WtFKGRDQKQJKLӋSFyNKҧ QăQJWKDQKWRiQQJD\FiFNKRҧn nӧ ngҳn hҥQKD\NK{QJ.

HӋ sӕ WKDQKWRiQQKDQKFӫDF{QJW\WURQJQăP- FyVӵ WăQJ giҧPNK{QJÿӗng ÿӅXTXDFiFQăP7URQJQăPKӋ sӕ WKDQKWRiQQKDQKOj 0,08QăPOjYjQăPOj. ChӍ WLrXQj\WKҩSFyGҩu hiӋu rӫi GRWjLFKtQKYuYұy doanh nghiӋp cҫQWuPQJX\rQQKkQYjNKҳc phөc.

- HӋ sӕ khҧ năQg thanh toiQ lmL vay.

HӋ sӕ khҧ năQg thanh toiQ lmL vay tҥi doanh nghiӋp giai ÿoҥn 2017 - 2019 cy [XKѭӟng tăng, năm 2017 lj 1,89; năP 2018 lj 2,26 vj năm 2019 lj 9,47. ChӍ tirX nj\ tăng dҫn qua 3 năm cy thӇ thҩy doanh nghiӋp cy khҧ năQg thanh toiQ lmL vӟi ciF tә chӭc ttQ dөng.

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2.4.1. ˰XÿL͋P

* VӅ tә chӭFF{QJWiFNӃ WRiQQyLFKXQJ

- V͉ t͝ chͱc b͡ Pi\N͇ WRiQ: XuҩWSKiWWӯ ÿһFÿLӇm tә chӭc kinh doanh, mӑi hoҥW ÿӝng quҧQ Oê ÿLӅX KjQK ÿӅu tұp trung tҥL 9ăQ SKzQJ &{QJ W\ FiF nghiӋp vө ÿѭӧFWKHRG}LJKLFKpSWәng hӧp tҥLSKzQJNӃ WRiQ'RYұ\&{QJW\ chӑQ P{ KuQK Wә chӭc kӃ WRiQ WұS WUXQJ Oj KӧS Oê ÿiS ӭQJ ÿѭӧF \rX Fҫu cӫa

hoҥWÿӝng quҧQOê%ӝ Pi\NӃ WRiQFӫDF{QJW\ÿѭӧc thӵc hiӋQNKiKRjQFKӍnh, SKKӧp vӟLÿLӅu kiӋQYj\rXFҫu cӫDQKjTXҧQOê&iFQKkQYLrQNӃ WRiQÿӅu TXDFiFWUѭӡng lӟSÿjRWҥo vӅ FKX\rQQJjQKNӃ WRiQFyWUuQKÿӝ cao, rҩt nhiӋt WuQKWURQJF{QJYLӋFWURQJÿySKҫQKjQKWKDQKWRiQWҥLF{QJW\FNJQJÿѭӧc thӵc hiӋQNKiQJKLrPW~FYjFKһt chӁYuYұ\VDL[yWQKҫm lүQWiFWLӃFtW[ҧy ra, viӋc WKDQKWRiQYӟLQKjQѭӟFOX{Qÿ~QJKҥQYjÿҫ\ÿӫ&{QJW\FyÿӝLQJNJNӃ WRiQFy WUuQKÿӝ nghiӋp vө cao, nhiӋWWuQKQăQJÿӝQJF{QJWiFӣ F{QJW\OkXQăPQrQFy nhiӅu kinh nghiӋPWURQJF{QJWiFNӃ WRiQHӑ OX{QWKӵc hiӋn tӕWFiFF{QJYLӋc ÿѭӧFJLDRÿLӅXÿyJySSKҫQYjRYLӋFÿHPOҥi hiӋu quҧ cao cho bӝ Pi\TXҧQOê YjKLӋu quҧ kinh tӃ cӫD&{QJW\&{QJWiFNӃ WRiQFӫDF{QJW\ÿѭӧFSKkQF{QJ WKHRFiFSKҫQKjQKNӃ WRiQWҥRÿLӅu kiӋn cho kӃ WRiQYLrQFKX\rQP{QKyDWURQJ F{QJYLӋFWtFKONJ\NLQKQJKLӋm, giҧi quyӃWFiFF{QJYLӋc thuӝc phҫQKjQKNӃ WRiQFӫDPuQKPӝWFiFKQKDQKFKyQJ+ѫQQӳa giӳDFiFNӃ WRiQYLrQOX{QFy quan hӋ WiF QJKLӋS WURQJ F{QJ YLӋF QrQ FXQJ FҩS WUDR ÿәL WK{QJ WLQ JLӳD FiF phҫQKjQKUҩt nhDQKFKyQJNӏp thӡi tҥRÿLӅu kiӋn cung cҩp sӕ liӋXFiFEiRFiR FKREDQOmQKÿҥRF{QJW\NKLFҫn thiӃW%rQFҥQKÿyF{QJW\ÿmÿҫXWѭPXDVҳm trang thiӃt bӏ phөc vө FKR F{QJ WiFNӃ WRiQ YjÿiS ӭQJÿѭӧF\rX Fҫu quҧQ Oê &KѭѫQJWUuQKNӃ WRiQPi\JL~SJLҧm bӟt khӕLOѭӧQJF{QJYLӋc cho kӃ WRiQYLrQ viӋc thӵc hiӋQWUrQPi\WtQKFNJQJÿҧm bҧRÿӝ FKtQK[iFFӫa viӋFWtQKWRiQ

- V͉ KuQKWKͱc k͇ WRiQV͵ dͭng&{QJW\ÿDQJiSGөQJKuQKWKӭc kӃ WRiQ Pi\ YL WtQK JKL Vә WKHR KuQK WKӭc Nhұt kê FKXQJ +uQK WKӭc ghi sә nhұt kê FKXQJKRjQWRjQSKKӧp vӟLÿһFÿLӇm sҧn xuҩWNLQKGRDQKYjTX\P{FӫDF{QJ ty. MһWNKiFNӃ WRiQWUrQSKҫn mӅPYLWtQKJL~SJLҧm bӟt khӕLOѭӧQJF{QJYLӋc cӫa kӃ WRiQ ÿѭD UD FiF Vә ViFK EiR FiR QKDQK FKyQJ FKtQK [iF FKL WLӃt theo tӯQJÿӕLWѭӧng quҧn Oêÿ~QJTX\ÿӏQKYjFKXҭn mӵc kӃ WRiQKLӋQKjQK

- V͉ h͏ th͙ng chͱng tͳ&{QJW\Vӱ dөng hӋ thӕng kӃ WRiQWKHRTX\ÿӏnh cӫa Bӝ 7jL&KtQK&{QJW\FKӑQKuQKWKӵc nhұWNêFKXQJ&ăQFӭ ghi sә ÿѭӧc lҩy tӯ chӭng tӯ gӕc.

4XiWUuQKKҥFKWRiQEDQÿҫXFKtQK[iFÿҫ\ÿӫ WKuSKҫn mӅm sӁ ÿѭDUD ÿѭӧc sә ViFKEiRFiRFKtQK[iF+ҫu hӃWFiFVә ViFKNӃ WRiQÿӅXFyNӃt cҩXÿѫQ giҧQU}UjQJGӉ hiӇXÿҧm bҧo phҧQiQKÿҫ\ÿӫ FiFWK{QJWLQFҫn thiӃWFKRF{QJ WiFNӃ WRiQF{QJWiFTXҧQOê9uYұy viӋFOѭXWUӳ, tәng hӧp Yj ÿӕi chiӃu sӕ liӋu ÿѭӧc thuұn tiӋQQKDQKFKyQJ

- V͉ h͏ th͙QJWjLNKR̫n: C{ng ty xky dӵng hӋ thӕng tjL khoҧn ÿӇ theo d}L chi tiӃt, r} rjQg vj dӉ hiӇu. Vӟi hӋ thӕQJWjLNKRҧn sӱ dөQJF{QJW\iSGөQJÿҫy ÿӫ FiFWjLNKRҧQFyOLrQTXDQÿӃQTXiWUuQK sҧn xuҩt, EiQKjQJWLrXWKXKjQJ KyDWҥRÿLӅu kiӋn cho viӋFJKLFKpSQJXӗQKjQJKyDÿҫXYjR KjQJKyDWLrXWKө, FiFNKoҧn WKDQKWRiQYӟLNKiFKKjQJQKjFXQJFҩSYjÿӕi vӟLQKjQѭӟc.

* VӅ tә chӭc hҥFKWRiQNӃ WRiQWKDQKWRiQ

Thͱ nh̭t: ViӋc hҥFKWRiQFiFNKRҧn phҧi thu, nӧ phҧi trҧ ÿѭӧc hҥFKWRiQ mӝWFiFKULrQJELӋt. ViӋc tә chӭFF{QJWiFKҥFKWRiQEDQÿҫu tӯ NKkXOұp chӭng tӯ ÿӃn lұSEiRFiRWjLFKtQKÿѭӧFF{QJW\WULӇn khai hӧSOêNKRDKӑc, thӇ hiӋn WtQKOLQKKRҥWJySSKҫn tҥo ÿiӅu kiӋn quҧQOêWӕWYjFyKLӋu quҧ WjLVҧn, tiӅn vӕn, QkQJFDRFKҩWOѭӧng hiӋu quҧ kinh doanh.

Thͱ hai&{QJW\ Pӣ ULrQJ Pm cho tӯQJNKiFKKjQJQKjFXQJFҩSOjP cho viӋFWKHRG}LF{QJQӧ chi tiӃt cӫa tӯQJNKiFKKjQJYjQKjFXQJFҩSÿXӝc dӉ GjQJKѫQ

Thͱ ba: MӑLFăQFӭ ghi sә cӫa kӃ tRiQWKDQKWRiQÿӅXÿѭӧc lҩy tӯ chӭng tӯ gӕFTX\WUuQKOXkQFKX\Ӈn chӭng tӯ ÿҧm bҧRÿ~QJQJX\rQWҳF&iFFKӭng tӯ sӱ dөng trong kӃ WRiQWKDQKWRiQQKѭ&iFKyDÿѫQPXDKjQJSKLӃu xuҩt kho, phiӃu nhұp kho, phiӃu chi, phiӃXWKX«ÿӅXÿѭӧc kӃ WRiQSKҫQKjQKWKDQKWRiQ OѭX WUӳ, bҧo quҧQ ÿҧm bҧo mӛL QJѭӡi thӵc hiӋn phҫQ KjQK QjR WKu OѭX JLӳ chӭng tӯ cӫa phҫQKjQKÿy

Thͱ W˱ĈDVӕ FiFQJKLӋp vө WKDQKWRiQFӫDF{QJW\ÿӅXÿѭӧc thӵc hiӋn TXD QJkQ KjQJ ĈLӅX Qj\ Uҩt tӕt cho viӋF ÿҧm bҧR DQWRjQYj WKӡi gian thanh WRiQÿѭӧc kiӇPVRiWF{QJWiFTXҧQOêWjLFKtQKFNJQJQKҽ QKjQJKѫQ.

2.4.2. +̩QFK͇YjQJX\rQQKkQ

2.4.1.1. +̩QFK͇

%rQFҥnh nhӳQJѭXÿLӇm kӇ WUrQFӫDF{QJWiFNӃ WRiQWKDQKWRiQ WKuWҥi doanh nghiӋp vүn tӗn tҥi nhӳng hҥn chӃ cҫQÿѭӧc khҳc phөc.

- V͉ FKtQKViFKEiQKjQJ: &{QJW\FKѭDiSGөQJFiFFKtQKViFKEiQKjQJ QKѭ chiӃt khҩXWKѭѫQJPҥi, chiӃt khҩXWKDQKWRiQÿӇ khuyӃQNKtFKNKiFKKjQJ PXDKjQJFӫDF{QJW\ Ĉk\OjFKtQKViFKQӟi lӓng thanh tRiQJL~Sÿҭy nhanh thӡi gian thu hӗi vӕQÿӕi vӟLFiFNKRҧn nӧ YjWLӃt kiӋPFKLSKtÿӕi vӟLFiFNKRҧn phҧi trҧ. HiӋQQD\F{QJW\NK{QJiSGөng chiӃt khҩXWKDQKWRiQFKRNKiFKKjQJ NKiFKKjQJWUҧ tiӅn ngay hay trҧ tiӅQWUѭӟc trong thӡi hҥn ghi trong hӧSÿӗng FNJQJNK{QJÿѭӧFKѭӣng bҩt kǤ ѭXÿmLQjRVRYӟLNKiFKKjQJWK{QJWKѭӡng do ÿyNKiFKKjQJNK{QJWKDQKWRiQQJD\PjWKѭӡQJ[X\rQQӧ. ĈLӅXQj\OjPҧnh KѭӣQJÿӃn thӏ WUѭӡQJWLrXWKөOjPJLҧPGRDQKWKXEiQKjQJ.

- V͉ b͡ Pi\N͇ WRiQ: ViӋc tә chӭc bӝ Pi\TXҧQOêJӑn nhҽ OjUҩt cҫn thiӃt, QKѭQJGR\rXFҫu thӏ WUѭӡng hiӋn QD\KjQJKyDÿDGҥQJFiFQJKLӋp vө kinh tӃ SKiW VLQK QKLӅu, mӛL QKkQ YLrQ NӃ WRiQ SKҧL NLrP QKLӋm nhiӅu phҫQ KjQK NӃ WRiQJk\QrQNKyNKăQWURQJYLӋc thӵc hiӋQFiFFKtQKViFKFKӃ ÿӝ kӃ WRiQÿ{L O~FJk\UDKLӋQWѭӧQJTXiWҧi, dүQÿӃn hiӋu quҧ F{QJYLӋc kK{QJFDR

- V͉ F{QJWiFK̩FKWRiQWKDQKWRiQ: VүQFzQWӗn tҥLF{QJQӧ TXiKҥQÿӕi vӟLQJѭӡLPXDYjQJѭӡLEiQ9LӋFWKDQKWRiQFKѭDWKӵc hiӋQÿ~QJWKHRWUrQKӧp ÿӗQJÿmNê dүQÿӃn viӋc ghi nhұn GRDQKWKXFKѭDÿѭӧFFKtQK[iF

Doanh nghiӋS FKѭD WLӃQ KjQK OұS EiR FiR WuQK KuQK WKX FKL WURQJ QJj\ ĈLӅXQj\FyWKӇ Jk\UDNKyNKăQFKRJLiPÿӕc muӕn xem viӋc thu chi cӫa doanh nghiӋp, ÿӗng thӡLFyWKӇ SKiWVLQKJLDQOұn.

TҥLF{QJW\KҥFKWRiQFiFQJKLӋp vө WKDQKWRiQQJD\Yүn hҥch toiQ qua WjLNKRҧn 131 - Phҧi thu khiFK hjQJÿLӅXQj\Jk\Pҩt thӡi gian trong viӋc hҥch WRiQYjFyWKӇ xҧ\UDVDL[yWWURQJYLӋc hҥFKWRiQYjRSKҫn mӅPYjF{QJQӧ vӟi NKiFKKjQJ

HiӋQQD\&{QJW\FKѭDWLӃQKjQKSKkQWtFKF{QJQӧSKkQWtFKNKҧ QăQJ WKDQKWRiQFzQKҥn chӃ9uYұ\PjWuQKKuQKWKDQKWRiQYjWuQKKuQKF{QJQӧ FzQ gһp nhiӅXNKyNKăQ7URQJYLӋFÿzLQӧF{QJW\FKѭDFyEӝ phұQFKX\rQWUiFKÿӇ ÿzLQӧSKkQORҥi tuәi nӧ ÿӇ viӋc thu hӗi nӧ ÿѭӧFQKDQKFKyQJ

- V͉ chͱng tͳ k͇ WRiQ: 7URQJ TXi WUuQK Oұp FiF FKӭng tӯ kӃ WRiQ Pӝt sӕ khoҧn mөc trong chӭng tӯ kӃ WRiQNK{QJJKLÿҫ\ÿӫ, thiӃu chӳ NêĈLӅXQj\FyWKӇ Jk\UDVDLVyWWURQJTXiWUuQKQKұp liӋu. &{QJW\iSGөng cҧ SKѭѫQJWKӭFWKDQKWRiQ thu tiӅQQJD\YjWKDQKWRiQFKX\Ӈn khoҧQQKѭQJKLӋQQD\F{QJWiFNӃ WRiQWKDQK WRiQFӫa c{QJW\YүQFKѭDYүQFKѭDWKӵc hiӋQWUtFKOұp dӵ SKzQJQӧ phҧLWKXNKy ÿzL9uYұ\NKLFyWUѭӡng hӧSNK{QJÿzLÿѭӧc sӕ nӧ NKiFKKjQJWUӕn nӧ hoһc NKiFKKjQJNK{QJFyNKҧ QăQJWKDQKWRiQQӧWKuYLӋc phҧQiQKGRDQKWKXEiQ KjQJFӫDF{QJW\VӁ NK{QJÿѭӧFÿҧm bҧRWtQKFKtQK[iFYjKӧSOê

- V͉ ph̯n h̩FKWRiQ trrn ph̯n m͉m k͇ WRiQ7K{QJWLQJKLFKpSYjRSKҫn mӅm tҥL&{QJW\FKѭDÿҫ\ÿӫ7URQJFiFQJKLӋp vө kӃ WRiQ[ҧ\UDNKLJKLFKpS YjRSKҫn mӅm kӃ WRiQFҫn phҧi chi tiӃt tӯng phҫQÿһc biӋWOjVә chӭng tӯ, hӑ WrQÿӏa chӍ, diӉn giҧLOjSKҫn quan trӑQJQKѭQJNӃ WRiQWKѭӡQJNK{QJEӓ qua khi nhұSYjRSKҫn mӅPFiFFKӭng tӯ PhiӃu kӃ WRiQNKiFSKLӃu nhұp, xuҩWNKR« diӉn giҧLFKѭDFKLWLӃW*k\UDYLӋc kiӇPWUDNKyNKăQPҩt thӡLJLDQÿӕi chiӃu.

2.4.1.2. 1JX\rQQKkQ

D1JX\rQQKkQNKiFKTXDQ

- Do ҧQK Kѭӣng cӫa nhӳng diӉn biӃn kinh tӃ thӃ giӟL Yj WURQJ QѭӟF ÿm Jk\ UD nhӳng ҧQKKѭӣQJNK{QJQKӓ ÿӃQWuQKKuQKKRҥWÿӝng SXKD cӫDF{QJW\&iF hӧSÿӗng kinh tӃ giҧm, viӋFKX\ÿӝng vӕn gһp nhiӅu trӣ ngҥi. Tӯ ÿyҧQKKѭӣng tӟi khҧ QăQJFҥnh tranh cӫDF{QJW\WURQJQӅn kinh tӃ.

- 0{LWUѭӡQJNLQKGRDQKFyQKLӅu biӃQÿӝng, nhiӅXÿӕi thӫ cҥQKWUDQKQrQÿһt ra nhiӅXWKiFKWKӭFÿӕi vӟi doanh nghiӋp.

- Khoa hӑFF{QJQJKӋ hiӋQÿҥLSKiWWULӇn mӝWFiFKQKDQKFKyQJGRDQKQJKLӋp FKѭDWKHo kӏp vӟi nhӳQJWKD\ÿәLÿy

- Do phѭѫng thӭc lmQK ÿҥo cӫa c{ng ty cә phҫn ÿҫu tѭ vj xky dӵng S{ng L{ czQ mang nһng ttQK mӋnh lӋnh nrn chѭa tҥo UDÿѭӧc m{LWUѭӡng ÿӇ ciF ÿѫn vӏ thjQK virn phiW huy ttQK chӫ ÿӝng siQJ tҥo cӫa muQK.

- Do truQK ÿӝ ÿjR tҥo cӫa ÿӝi ngNJ ciF nhj quҧn trӏ vj truQK ÿӝ chuyrn m{n, nghiӋp vө cӫa ÿӝi ngNJ kӃ toiQ czQ kh{QJÿӗng ÿӅu lҥi tW ÿѭӧc bӗi Gѭӥng, cұp nhұt WKѭӡng xuyrn vӅ kiӃn thӭc. Thrm vjR ÿy chѭa ÿѭѫc sӵ quan tkP cӫa bӝ phұn quҧn lê ÿӃn c{ng tiF phiW triӇn chiӅu sku.

- Do hҥn chӃ vӅ mһWQKkQVӵ tҥi phzQJ kӃ toiQ dүQÿӃn c{ng viӋc bӏ chӗng chpR, gk\ iS lӵc ÿq nһng hѫn lrn kӃ toiQ virn.

- Do hҥn chӃ vӅ mһWWjLFKtQKYu viӋFWKXK~WYӕQÿҫXWѭQJj\FjQJNKyNKăQ - Do doanh nghiӋSFKѭDWuPKLӇu kӻ QrQFKѭDbiӃWÿѭӧFFiLOӧi cӫDFKtQKViFK chiӃt khҩu. Khi doanh nghiӋp iS dөng chtQh siFK nj\ cy thӇ gi~S cho doanh nghiӋp thu hӗi vӕn hiӋu quҧ vj thanh toiQ ciF khoҧn nӧ QKDQKFKyQJ

- 'RÿӝLQJNJFiQEӝ YjQKkQYLrQNӃ WRiQWURQJF{QJW\FKѭDQҳm bҳWÿѭӧc biӃn ÿӝng cӫa thӏ WUѭӡQJÿӇ FyWKӇ WѭYҩn, dӵ EiRFKREDQJLiPÿӕc mӝWFiFKKLӋu quҧ nhҩt.

&+ѬѪ1*

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3KѭѫQJ KѭӟQJSKiWWULӇQF{QJW\WURQJWKӡi gian tӟi

HiӋn nay nӅn kinh tӃ QѭӟFWDFy[XKѭӟQJQJj\FjQJSKiWWULӇQÿLӅXQj\ ÿmWҥo ra nhiӅXFѫKӝi cho tҩt cҧ FiFGRDQKQJKLӋSFQJSKiWWULӇQErQFҥQKÿy FNJQJOjVӵ cҥnh tranh gay gҳt giӳDFiFGRDQKQJKLӋp vӟi nhDX9uYұ\ÿӇ FyWKӇ WKjQK F{QJ Yj SKiW WULӇn bӅn vӳQJ OkX GjL WKu GRDQK QJKLӋp cҫQ ÿӅ ra nhӳng SKѭѫQJKѭӟng mөFWLrXFKLӃn lѭӧc cө thӇ cho mӑi hoҥWÿӝng cӫa doanh nghiӋp. HiӋQQD\F{QJW\Fә phҫQÿҫXWѭYj[k\GӵQJ6{QJ/{FҫQÿӅ UDSKѭѫQJKѭӟng, mөc tirXSKiWWULӇn cө thӇ QKѭVDX

- &{QJ W\ SKҩQ ÿҩX NLQK GRDQK ÿҥt tӹ trӑQJ FDR KѫQ QKӳQJ QăP WUѭӟc, WKD\ÿәLÿѭӧc nhiӅu thiӃt bӏ Pi\PyFKLӋQÿҥLSKKӧp vӟLF{QJYLӋc sҧn xuҩt kinh doanh cӫD F{QJ W\ 0ӭc thu nhұS QKkQ YLrQ ÿѭӧF WăQJ OrQ VR Yӟi nhӳng QăPWUѭӟc, nhҵm әQÿӏQKÿӡi sӕng vұt chҩt tinh thҫQFKRQJѭӡLODRÿӝng

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