Nội dung chủ yếu sửa đổi, bổ sung chế độ kế toán hành chính sự nghiệp theo thông tư 185/2010/TT - BTC

NGHIEN CLPU TRAO DOI ( So 2 (91)-2011 )

Noi dung chu yeu sna doi, bo sung che do

ke toan hanh chinh sn nghiep theo thong tn

185/2010/TT-BTC

TS. Ha Thj Ngoc Ha *

•m Jgdy 14/12/2010 Bp Tdi chinh dd ban hdnh Thdng tw sd 185/2010/TT-BTC (Sau day ggi

I ^ ^ ^^^ ^" Thdng tw sd 185) hw&ng ddn siia ddi, bo sung Che dp ke todn Hdnh chinh su'

1. 1 nghiep (HCSN) ban hdnh kem theo Quyit dinh sd 19/2006/QD-BTC ngdy 30/3/2006

(sau day ggi tdt Id QD 19). Cdc npi dung sira ddi, bd sung Che dp ke todn HCSN ban hdnh theo

Thdng twsd 185 cd hieu Iwc thi hdnh tir 1/1/2011 de thirc hien cdc don vi HCSN trien khai tren

thuc te nhdm dam bdo tudn thu cdc quy dinh ciia chinh sdch tdi chinh, thue dd dwgc bd sung,

sua ddi trong nhUng ndm qua. Ddng thdi, Thdng tu sd 185 hw&ng ddn ke todn cdc nghiep vu

kinh te mdi phdt sinh hoac cdn thuc hien chua thdng nhdt do chwa cd hw&ng ddn rd rdng, cu

the. Nhdm gidp ke todn cdc don vi HCSN (sau ddy ggi Id don vi) vd nhitng ngwffi quan tdm den

cdng tdc ke todn HCSN thudn tien trong viec nghien citu, dp dung trong cdng tdc ke todn, xin

dwgc gi&i thieu cdc npi dung sda ddi, bd sung Che dp ke todn HCSN ban hdnh theo Thdng tw

sd 185 nhw sau:

Bd sun^, sira ddi cdc

quy dinh ve Chung tit ke

todn, Sd ke todn, Bdo cdo tdi

chinh cho phii hgp vdi Myc

luc NSNN mdi (ban hanh kem

theo Quydl dinh sd 33/2008/

QD-BTC ngay 2/6/2008 ciia

Bd Tai chinh), cy the: Myc

lye NSNN thay ddi khdng cdn

phan Ioai theo Chuang, Loai,

Khoan, Myc va Tieu myc nhu

trudc day, thay vao dd la Ma

chuang (Chuang); Ma nganh

kinh te (Loai, Khotin) va Ma

ndi dung kinh te (Miic, Tieu

muc) va "Ma dan vi sir dyng

ngan sach" ddi thanh "Ma dan

vi cd quan he vdi ngan saclT".

Ve he thdng chirng tit ke

todn:

- Bd sung 3 chung tir:

"Danh sach chi lien luo'ne va

cac khoan thu nhap khac qua

tai khoan ca nhan" (Mau C13-

HD); "Phieu giao nhan nguyen

lieu, vat lieu, cdng cu, dyng

cy" (Mau C26- HD) va "Bang

ke de nghi thanh loan" (Mau

C41-HD).

- Mdt sd chirng tir bd

cac ndi dung khdng can thiet

va giai thich Iai ndi dung va

phuang phap ghi chep cua

chung til' nhu: "Bang cham

cdng" bd cdt "Ngach bac luang

hoac cap bac chu'c vy"; "Giay

bao lam them gid" bd cac cdt

"Do'n gia"', "Thanh lien" "Ky

ten", thay chir ky, hp ten ciia

Ke loan trudng bang "'Xac

nhan cua bd phan, phdng ban

cd ngudi Iam them"" (Ky, hp

ten) va qui dinh "Giay bao Iam

them gid" dugc sir dung trong

trudng hgp dan vi cd ngudi

Iam them gid khdng thudng

xuyen va khi sir dung "Giay

bao lam them gid" de theo ddi

thdi gian lam them gid thi dan

vi khdng phai lap Bang cham

cdng lam them gid; "Hgp ddng

giao khoan cdng viec, san

pham" va "Bien ban thanh Iy

hgp ddng giao khoan" bd sung

them chi tieu "Dia chi", "Sd

chirng minh nhan dan" cua

Ben nhan khoan...

Ve he thdng Tdi khodn

ke todn

- Bd sung, sira ddi cac tai

khoan ke toan va ndi dung,

phuang phap ke loan cho phii

hgp vdi cac quy dinh mdi cua

chfnh sach tai chinh, thue va

quan ly tai san cdng...:

(1) Bdsung TK cip 3324-

Bao hiem that nghiep de phan

Vu CDKT vd kiem todn - Bd Tdi chinh

34/ Tap chf nghien cufu Tdi chfnh ke'todn