Hạch toán lãi - lỗ: Đâu là sự thật?

Nghien curu - Trao doi

Hach toan Lai - Ld:

Dau la sir that?

Su that cua lai, l6 trong iiogt dong sdn xudt kinh

doanh cua cdc DN Viet Nam nha the ndo, l<hdng ai

CO the l<hang dinh dupe mpt cdch chinh xdc.

^ MINH PHaONG

Cac DN CO vdn ddu tu nudc

ngoai, theo bdo cdo tM Id

nMiu han lai, miie Id khd

ldn va mdi nam mgt tang, lam cho

du Man ngM ngd de'n tinh trang

chuyen gid, gidu lai di giam ngMa

vu nop NSNN. Vdd the' manh vi

quy md vd'n, vi tMe't bi, ky thuat -

cdng nghe, ve trinh dd quan ly, tay

nghi, tiep thi, su hd trg eua cdc

cdng ty me b nudc ngoai, vdi su uu

dai cua Viet Nam, vdi thi trudng ed

quy md dan sd dSng, cd mdc tang

trudng cao, ed thi trudng qud'c te'

dugc rgng md sau kM Viet Nam

gia nhap WTO, cd gia nhan cdng

re, cM pM bao ve mdi trudng cdn

dang thap,..., tM khdng thi 16, trdi

lai con cd lai va lai ldn la tat yeu.

Hon nua, niii 16 ldn va 16 tang nhu

vay, tM se chang cd chuyen nMiu

nha dau tu nude ngoai da eoi Viet

Nam la "tMen dudng dau tu" di do

vdn theo cdc du dn mod hoac tang

vd'n cho cdc du an cu nhu thdd gian

qua. Nhu vay, doi vdd khong it DN

cd vd'n dau tu nudc ngoai tM that

su la "16 gia, lai that".

Ddi vdd cac DN nha nudc, theo

bdo cao thi so cd lai nMiu hon

han sd' bi 16 va mdc lai thi kha ldn.

Diing la vdi nhflng uu dai vi ddt

dai, vi tie'p can vd'n, vi vi tri thuan

lgi, tham cM ca ve vi the dge

quyin,... thi lai nhieu han 16 cung

la tdt ye'u. Nhung cd sau mgt thdi

gian lai xuat Men nhung DN,

tham cM ca nhung "dai gia" nhu

VinasMn thua 16, ng "khung", cho

ddu nMiu DN trudc dd thudng

bdo cao lai. Cd nhung DN dge

quyin, thudng bdo cdo lai ldn de

dugc duyet khi chia thudng,

nhung khi di nghi tang gid thi bdo

cao 16 nhiiu, can phai tang gid.

Nhu vay, tinh trang "lai gia. Id

that" diin ra cung khdng it b cdc

DN nha nudc.

Dd'i vdi cac DN ngoai nha

nudc bdo cdo thi luc lai, luc 16;

vdi ngan hang va cdc nha ddu tu

ehiing khoan de vay vd'n thi mud'n

bdo cdo lai (de ngan hang "trong

gid bd thdc" ma eho vay va nha

ddu tu chiing khodn tang mua);

vdi ca quan thue lai mud'n bdo cdo

16 de giam so thue phai nop ngan

sach, mac du lai that!

Nhu vay, tinh trang lai hay 16

khdng cM xudt phdt tur thuc te

phdt sinh ma con do tinh hinh

hach toan cua DN. Nguyen tdc

ciia hach toan la trung thuc, khdeh

quan, cMnh xdc, nhung da bi mgt

bg phan khdng nhd nhflng ngudi

lam cong tac nay dung "thu thuat"

lam eho con so bi "nhao ldn"- Cdc

thu thuat thudng dung la hach

toan chenh lech gia, chenh lech ty

gid, kha'u hao tai san cd dinh, gid

tri quyin sir dung ddt, ton kho,

chuyen ky sau, treo ng,... ma viee

xdc dinh phu thugc vao ban linh

va trinh do ngMep vu chuyen mon

ciia dgi ngu lam cdng tac hach

todn, phu thugc vao cac chu DN.

De giam tMiu tinh trang "lai

gia, 16 that" va "16 gia, lai that",

can thuc Men nguyen tae ea ban

hang ddu eua cdng tac ke toan va

thdng ke la trung thue, khach

quan, minh bach, cong khai. Can

kien toan che do gM chip ban ddu

trudc kia da thuc Men, bdd no

khong cM lam ca sd cho cong tac

ke todn, thdng ke, ma eon la mgt

trong nhflng cong cu true tie'p hun

hieu de quan ly va bao ve tai san

tai don vi, la cdng cu de tap the,

Nha nudc thuc Men viec giam sat,

kiim tra, thanh tra dinh ky hoac

dot xudt ddi vdi hoat ddng san

xudt kinh doanh. •

SO40(302)-KY4/10/2010 .Thue Nha NUOC I 9