Kế toán tiền lương và các khoản trích theo lương tại cục thống kê tỉnh trà vinh

TRUdNG DAI
Hgc
TRA VINH
KHOA
KINH TE
-
LUAT
& NGOAI NCO'
BO
MON KINH
T6
o0o
BAo
cAo
rH
llc
rAp
ror
NGHtEp
EG Tni:K6
Tonn
Ti6n Luons Vi
Crc
Khodn
Trich
Theo
Lumrg
T4i:CUC
TH6NG
K6 TiNH
TR-A.

VINH
GVHD:
Nguyan Thi Ph'ic
SVTH: Trin
Trung Th6i
MSSV:311908014
L6p: H?ch
Todn k6 fonn
B
Kh6a:2008-2010
TriL vinh:Th{rg
s-2010
LOI MdD,iU
Trons nan kinh
d hiqn nay dit nudc ra c6 nhiau ciuyai
biin d. diing c,h ciic
rhinh
phin
kinl t6.diit bi& riL str chuyan bi6n cocha
quan
li nan kinh t6 tntip cluns
quM
fieu bao cep sane co ch6 rhi
truirfg.Dudi si
qui]
Ii vi iliatrti6tcna nh, nudc.sq
l6n tai ila lbinh
phAn
kinh ia
qu6c

dolih
gin
lairri, chLl.lao.ddi n6icnc doanh
nghiop
kh6ng ngimg doi mdi.nene
clo ning lvc sin xuit,t6 chtc b6 m6y
qudn
li
gannhg,ntrs
Jarg\ihiiL
tLi
rhi.ndiJ r.r
broJ.ror lEr.:1g.dJIrJrt'\iror.lliuinlhilrung.
DC lin d@c dieu d6 dri cic doanh
nghie!
phiii
qu:in
li chic chc hoit dOne
sir
xuit knn, doxnn,xic
dinh chinh s.t nroi chi
phi phdt
sinhjtuon d6i ndi vii rim ru
rl.169
phrp
ni','r !-o ,i. |
.'
J n. $,i '1
;r '
(

r 0.,
'
c"n- r.'r Ia r., 1.,. l,.i {i'
.:n
rljr -ho,ran uc ri.ld huJud\si'pn;n.trcreJdrianluorst:r,,i,y;'r,^t,Jns
lhe {riou lrong moi hoal d6ne sen xuit k
h doanhdich ru thudng mai.N6 inh hudne
lrdc ti€p ileD lqi iclt
ci! nguoi lao dilng.
ii;n I'rnn"
bro
do.lne
li n'Ji
q,:.,,ri'h.deJi,.'1
,ediil.n ln.'s \,
nhcnJnh
u(Lo,lor'g.\''ir,'gl^JorgvJcvng\iej!'
rl'.i cur Inoi -6r
g
| 'in n"S
hor diy chuyan
sdn xu,l sinplift.
D6i vdi
xa hii tian lvdng
phin
arh
qui
rd ,
l)hir
ph6i

lii san
phiinr.nft
nedi,i
lao dingc6lhtrnhap 6D dnrl,Deu6n lh!
ip
lt chiih stich l.o d6ng cLln ho nin.6l[i
doi s6ng liD hda
tirh llin .giy ddgc cii lhien !i nnne cxo,tiDn
lnrh rA1
4r
xd hii
Vi€c niDg cno dru nlep cho neudi
lao dong li! nrc deu tins diu rrons chieD
luoc
piir
r,,;,, r'r\ ra \i r . rni.,
, r.h ect. fon8 bi,'s
ph.,
t-p ti
)i.,
;
t,,irs h;
lhidu rong so rbinh c6ng cft do.rnr nshiqp.chioh
vi vlly
qLlnr
It r;r va tno dOne vd
tian lrcng li nr6r rrong nhnng
you
ciu c6ns tio
quiD

Ii vrl dnp tusclo hoar
d6ns sin
rli I rl' d@nl,
J;ng rhbi
eoo
pn
r'
!lJr
I irr ni ' li 'h
r.
dcr
nvo(
Vdi
tAn
quu
rrons
vA
y
nghia neu
tcn chan da $Li"k6lo6n
tian \rdg
vA cac
klodd r.ich lh€o
lu@g lai cuc
Th6ng Ke iinh
td vi $n da tii
b6o c6o t6t
nshiep.
:
Do hgr ch6

vA thli
gifl
lh\tc
tb cnns Dnu
kinh nghiimkien
ihtc dd tdi
lt6ng
.
lrdnh
th6i nltns thr6u
56tEm dt
modg duqc su
d6Dg
g6p
i
kien
ci! .6ng tv,tdv
:
huong
din,cug cac
thiy c6
gi6o
trong
bO m6n kitrh
d dd chuvon da
ndv duqc hodn
Em xin chan thAth
cdm @.l
.
LdI

c,iM oN
Thi-
fio6t mA d! kat th'jc
2 nin hAc.
Trong 2 nlm na!
rai irulng Eqi
Hac TIAL
vi ,
vdi chuyen ngdnh kd
rotu.
qua
cic
n6n da hac chnne
em da duqc hac
va b6
suns
ki6n &fc dt chit
chc va ngdd.Ay.
Sq truyan dqt nnnog
ki6n rh0c
hnu ich
d6
sc h herh tms
einp
chtng em
rhuAn
hihd
trons
c6ng
ec

sru
ndy.ngoiLi
hQc It rhuya
ai rruamg eo
ca,n duqc thuc tap
rh\tc ia vno cuiji
nan
,
Duqc ntu
v6y h nha,
sq chi dqy nhiet
tinl cnd
qui
thiy c6 trong rrutng.
Ss nhiet tint
d6
chinh
ld dong lvc chn
yau
va n$.h nc
cho chtng ed rrone
c6ng viec hac
gp
osiy
Ngoni.iihg gid
h9c tep tqi
trotm& eh
cd,n duqc rhvc rAp
cu6i kh6a Ctc
Tb6ng kG

Ttuh Trn vi
. Tuy dAy b not
kloang rhli
gih
lstn nhhg en dA
duqc
h9c h6i rdt nliau
kinh nghi€n
qui gi6
rt cdc cic c6
chn,cAc anh chi
.tog ldm
viec iqi cuo. da
o6 duqc nlu v6y,
irsic h6r en xin
sd,i
tdi cem d ch6,
rhiot dan:
'/
Cha me cnng
sia
dinh, nhnng ngna,i
da c6 c6ng
si.I thanh, nu6i em
kion
I'in vA b cho em
d! hqc.
r'
Bd cidm HiCu
t uinC D4i

Hqc Trn VinJl da
bo
diau kien i6t nnSt
cho
en hac
6p
vA rCn luy€
'/
Ctun
dtr c0 NCuyen TIi Phnc
lu6n tln tinl
h!,jng d6n vi
hydn d4t rh61
nliau ki6r
ftric kinh nghien
qui
biio. cO
dd tao diau kien rit
trhiAu lrcng thdi
giq
chuli! bi cnng nhr
hodn fiA6h bei
b6o c6o th.c r6p
giia
ry.
r'
Cdm on c6c c6 chn.
cdc anh chi da
6n
finh hudng dAn

em r.ong su5r
qud
"
CUS tAr
ca
qui
thiy c6 vn nhiing
ngu&i ben
6a! da k1)6ng ngnng
chia
se.
gi'lp
dd vn
luOn dong viCd
en.
cu6i cing
em xin KnJl.hnc
qui
rhiy c0
ddi ddo silc khoe ve
eit
h6i duqc
nliau
lhdih c6ng lro.g
cong vi€c vd
cuoc sijng.
@Em xin
chSn thirh cnln
0n t!!
NHAN

XET VA
DONG DAU
CtTA
D('N VI THIJC
TAP
Tri Vinh, trgiy
It
rhnns
6 ban 20{O
KT.CUC-IRLIdNG
n@ry'Arnuint
MUC LUC
Chuolg
I rlhumg
phip
lunn vd
phwne phap
ngbien cLi.u.
'l"T
2,6,1,1:E?ch
todn chi tiet
ti€n ludg va
cac khoin
rich theo ldqg _ ,.
2,6.1.2:Hinh
rhic tA tuog
rheo lhoi
gian, , ,
,,.,
2,6,2:Hgch Lo6n

tiCn lddg vd
cAc $ob ktch
rlro ttrqA
B}IXH,BI{YT,KPCDD
C[IU('NG r:Phroagphnp luln vA phudngph6p
rghian c|?u.
l.l:Plrdg
plip
lu4n:
l.l.l:Khti oiem vn
pbetr
b3i va k6
totu d.tr llMg vl c{c khoatr tricb th€o luotrg,
Tidn luos IiL biAu hien
b;'e tiin cna
gii
ti snc ho d6ng da b6 ra rrons
qu6
dnh sin
xudi ki.h
doanh vd duqc rhanh torn theo k6t
qui
cn6i
cine.Tib tu@e la ngudn rhu
nha! chn
y€u
cna ngudi ho dong,vna ld
06l
y6u
16 chi

phi
c6u thnnh nen
gi6
lri c6c
loai sdn
phemdich
vu,lao vu.Do
d6 viec chi ita ti€n lvdg hqp li,phn hqp c6 iic dung
rhh c\rc lh.lc di) nguoi lao ddne
hlng
.Jy
uong !Jn8 \ i.;c.ring ning sdt' lro dire.dr)
nnEnh tia.
bO
khoa tac
lt thua!.Clc doann nsltiep s'i dnns c6 hi€u
qui
sfc lao dOig
nldm ti€l kiem chi
phi
tlng tich Iny clo
dq vi.
-Ngoni
tian lu@g ngudi lao dOne
cdn hudng c6c khoan iian kh6c ulam
nien,ti€n thuins.ting
nang sut ldo dong,phay lruy
i
kian.
-Ngua,i

lao dong cdn dugc lhudns
ctc kho,io 1rq ciip khAc
nlu:BHYT,BID(II.KPCD
lPhan
biet
giit
tien c6ng viL tie. luone.
-Tian
c6nskndnscd
mane rinhchir l,:u dii.;r ti,,Mlhuone
-Tiin
ludg rhi 6n d!nh.
1.1.2:phan
bdrg6o c6ludDg clinhvi,llMg
pbq.
-Ludg
chinh:Li fian ldo.g
phdi
ld cho ngua,i lao dong tong ihdi
gi&
lhw hi€n
nhi€n v!
chinh cna h9 t4i DN
gan:Tian
lrqg,fian
cong th@ cip bdc,rheo sin luqng
sad
pftdm
vn c6o khonn
pb!

cap kin fieo nhu
phu
cip tdch nhien,ph!
c6p khu
-Luog
phu:Ld
tian lu@s
r.i cho ngut' lao dong ngH rheo ch6 dO nlu;Lumg
nehi
ph€p,nehi
l6,cAc ngny nghi lheo ch6 d6,luons
ncwe san xuit.
1.1.3rc6c htnb thfc rA nrdng:
l.l.3.l:Hitrh thnc
hi
lusng
th€o thli
girn:
Bdo
cdo tht c
ftp
ti;t nshiep I1icv. rhdns
Ke fta vihh
nrr.tio thd tdp it nsh4p
-kI6iniem:
-Tien
hong linh theo thdi
gianrh
1i€n luog linh tA cho neudi lao done theo lhdi
gid

lm viQc.cSp bac c6ng
viec
vi thmg lumg cna ngua,i lao dong.Tian lMg tlnl
lheo thiri
eio
@ the thuc
hi6n
tinh thoo thAng,ngny hoaacj
git
Em viec cna ngutri lao
dotrs dy thuoc theo
yeu
cAu viL rdnh tl6
quen
li rhi'i
sian
lao dOns cna DN.
-C6.9
lhnc ti.h l6ng theo thi'i
gian:
Mfc tuos lhes=mfc luolg t6i thiau
+fte
s6 luoe+tdne he sd c6c klo,io
ph!
cdp)
Mi'c ludg tudn=(ntc ludng th{ng
t
12)/52
Mic fudg ruin
=nic

luqg l:i n9lz2lrotr 24.26
Hd
aha cna hinh tbtc tinh lmg theo lhdi
gian:chu!
din bno diy d[ nguyen i6c
phen
ph6i
theo le dong vi .hw tiol d6n not c{ch dAy di chil ldqng lao rlo.ed;n d6n ch@
Fh{l
huy ddy dn chirc nans diD bay kinh td cna iian ludg kong viec Kch thlch sv
phdt
ki€n cna san sullchs
ph6r
huy h€t kld nrns
sin
c6
cna
ngudi
tao dODe.
-TiCn
luoe thoi
eid
c6 lhudngrld tan lumg thdi
gian
gian
don k6t hqp then tian
ihuog(do IAn viec c6 beo dAn hi€u
qui)
-Htbh
lh{r. tian ldng titrL tleo snn

phim:
Tian luoe ttuI theo stu
phim:h
tian lumg tinh lrA cho ngut'i lao dong iheo kdt
qrn
lao dore
-klt6i
luong ss
phnm.cdng
viec va lao vp da hoin thinlt,bdo ddn d,:ing chi
tiEu,riiuchu;n.[j
$uir.chir lvmg da
quy
dinh
v:
dm
gi6
rian |umg ltn] cho m6t d6
vi sAn
phen,c6ng
viec
ho
v!
d6.
-Tian
lu@g tinl theo san
phio
duqc tinh lheo nhiig c6ch sau:
-TiAn
ludg rinh rheo sin

pbim
rtuc ti€p(kl6ng ha.
drd)
Tian luong duqc linh trong th,ing=s6 luqng(k!6i lvqng)sAn
phdn,c6ng
vits hoan
$inn*dsn
ei6
dd! luqe
-Tian
lddns ti.I tieo
sin
phin
sidn
iapl
TiCn ludg duqc llnh tong ihiing=lien lrdg drdc
luong
gi6n
tap
linh cna bi
phin
lruc liEprTi lC
Uu diah:cich tiDh luong thwo sid
phis
co lnc dung l,]Lnr cho nhi'ns neudi
pluc
vu
sin xuit
qunn
rinn d6n kar

qu,
ho.t d6ne sin xuir !i n6
gin
lian
v{tilqiich
li6 roin cLt.
'Uar:u
c:ictr In'l' l{tric cnr lnrh rhDc t'in h'ong tl'{
.:in
ntI;n'
-Ti;n
luong tinh lleo siD
pham
ca,lhudngild
tiah
ludg
linh dreo siin
phinr
tNc tidp
b.y
gi6D
riap kat n{rp vdi cna
dO
klcn
rhuong do domh nehiqp
quy
dntxrhu thudne
drit luorg sin
pldm-tins
d

le s,in
phim
chiiL ludng c.o,ri,Dg Dlng $, ho d6ne,ddr
fidn ludng krro:in:TidD luons tb€o kh,ji luo,s cdng vioc
hay lihg c6ne vifc dih cho
ru
'g rArbi lco
Jong .rJ) mol np rhJ I atur l:" ,lin. r'l'in ll,o;n
r';r
Lrong l 'o.r
Jr o' -p.l r's J;r
L-i
oejr'e ll';i uo.e c6ne
\i;.
r.'u,g.o
rg
\i.c.in
nhJ.
Juq\
hoin rhidr rrong
[i,t lhdi
gian
nhil di.h
'f
i€n luoDs linh rheo snn
phinr
liy
tianli tian llrong tinh lheo sd.
pbim
rrc dip kir

hqp vi,isuiir ri;n rh'oDs rny ri6,r rbeo nnc d6 honrrhnnh lusr
rtc s,io xu,l sin
philtu.
V'd.r:llivrqrl0o0J:nhmvc.rh.ranluaurn.;rrdncl,opl,jr\.ror',200"\dor.i
l lo0,l;n
joo,
Jiih rfucr\' ri;i
rl.rd
jr
r.
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.l,rl,
r \,'
{
e.,
\.J. r,
^"
l'! lon
llilien fiudng ling lhcm cho
phiitr
vool lir l0O%.
*Cnc
klonD trich
thco
luong.
khri niinrrrc
kho-n nrcn roeu lud,; Lr r.( lh,r'
\i
allxll.Bl Yl.KD.D Lro.
li'hrliirb.rrg.ichl.ih

rr.!thfl Irl(pl. 1r. .' :r. r;rilrn
r''r'r
Cic
thoin
ldch llco luongLrao
gdh:UIlXll.UllY
l.Kl'Cl).
'BExII;ld
khoin lrq crp cho nguoi lao dong Iong lrddng bqp ngddi ho ddne ram
lhdi rra! linh vian 'nir s,ic r.o d6ng nhu
bi 6m dau thai sin,tai na. ho dOng,huu rii
n ir.ic LJ riu
ru;r nhift
eiio'
bor ll"
"
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^
r',1t,
.',r.'("l'i
t,,
llrnl lorin cto ngudi I.o d6ng.thco
qur
dinh hiaD nnt li le ndy li 20% lrong dd rinh
vno cbi
phi
SXKD

li
l5% vl leuoiho dnrg cbnr 5%.
-BHYTrlnkloin
h6 tro khin chitu benh clo Dsudilao d6ne.bao
gOm
cic khoin
cl,i
!d
viQn
phi.lluoc
mcm lrong kli ngrdi lao d6ig bi6m dau.
B'" tu" thn! r"t, r i
uhnl
1i1i:(\rThir! lQ lti
t
rrh
'rat.ruc
n;hE Ki tra
vi,h
Diau kien da nsudi
lao d6ng khdm chna benh kh6ng I rian li ho
phiii
co lhc
BHYLTId bio liah
y
6 duqcnualntdn hich BHYT,lhco
quy
dinh
hien.ay BrlYT
du{,c lrich dreo

I
4
3% rr€n luong tbanh ronn cho ngudi l& dong,hong d6 linh
vio
chi
pbi
san xuet kinh doanh D2% vn knnu lln vno lldg li' l%.
KlCDD.l., Mo.in !l'i
pl'.
da
phuc '
r|ol.o-
J ng
c".
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. ir'. r'b- J'
)'
l '.'
ph,
cJnjJv.u' Juqr h,nn rhinh bJns
(ich
tr.ch rhco
j
.i
qJ)
J
"l
I in r';n luore
prdi
rr; \d Juqc linl'

riu
Jhr
phi$n
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(rnh
do.dh rone k,.
llc,
qly
d ' I h:lr' honh.D li In, \ liih
pl,'
c6re -oJr' I en ri; I luur'g
pl,-i
ui r 2"0
ddqcdu.lio cbi
pbiSXKD
cr-rtr dotrnh nshiap
T6
clnc
cong dodn dtrqcrhnnh Dp rleo tuar cdng doin doonr nghiap
phiiildch
llip
ql'
cong do.n D"y li r; cl'i!
irl' lo.r
1J
.guoi hn J, ne.co
qm
' t'io
ve quJan
loi ! rr

-Trich
lrudc liar luo.g
ngbi
phtp:
Ncuyar
t;c chi tricb tiaD lLdns Dshi
phap
d6ildic6nsnhnn rNc d;p sd N;L.cau tJ!
ph
i lhr khi cdne
nhin \ ian ngri
prc!
io.,ch rdn Ia, Ihii Ji:m
pl-"r
iinl'.
T6ng TL nghi
pl€p
ltung.linr sir rulil oir CNSX
r
t00%
Tone TL chinhllEo kO hoach troDg nnn cna CNSX
1.1.4:Nhienvu cna k6 bnn tian ludng vn cnc khonn fich theoluong,
-
T6 clrtc
ghichdp.thdn
6 kip thoi,diy dn lnnr ni hian c6 !l sd bien ddng \. ni
luqnq \icl'itluong lio,lonf.Inl' hn0 s I Junts rhdr
s n
\J
k;t

qu-
ho d
g
'
finh loid chinh xJc,kip thdi.dfne cbinh sich ch6 dO va cdc
kloin
ria.
lLcns.rian
thuog,c6c khoin l.q cip
pldi
ld cho
nsdoi
ko
d6ng.
-
TIgc hiEn viec ki0nr lra tinh
hinh cic chnih sich.clii dar \a ho rlang llii lrL
S.l).tr,
l,iarn \a lo(BllXlt.b.o lr.rl
y
.tBl Yl/.\n Li1l'
phi
!vnts Jo n'K"aDr.K:i'n
m
ri'nr li, sn duns
qut
tiad lume.qut BHXH,BHY I
,KPCD.
Tai:c\c th6ks
ri ha Yihh

-
Tinh
toin va
ph6n
b6 chinh x6c,dnng diji tuqns c6c knoin
tan luong.kJloin dch
bH^H.bH Y
ll\r(,
vio
cn|
p
-
Lap b6o clo vc ldo donsden II@s,BHXH,BHYT.KPCD
ihuoc
ph$n
vi l|ech
nhifm cta k€ 10&.T6 cbtc
phen
dch
linh hinh sn dlng ho dong,qut tidn lrdg,qut
BIIXH,B}IYI,KPCD.
1.1.5: Chrn! nnng
va k6 toSn tian ftrdnsvn cncklonntrich rheo lumg.
-K6
to6n c6 2
chtc nang:cbtc ntde
phad
,.nch6ng tin),chtc
ndng
gi6m

dijc(Giam
tra),2 cntc
ntng c6 ni5i
quon
he hn! co:chnc n,ns
phan
6nh ln co sd dd
phdn
glh
chtc
.rng
siam
d6c vn ngvqc lii th6ng
qDa
chtc ndne
eidm
d6c se hoA. thien chnc nlng
phan
6nh iheo m[c licu nndr dinh.
r.1.6:K6tonnfianluorgvnclcldointrichtl,eoltrdtrs:
1.1.6.1:Tii
kho4n sn d'rtrg.
-TK
334;phai lii c6ng nnan vied
-TK
33 8:phdi tii
lhdi
n6p kh6c
-TK
335:chi

phi phii
iri
'
TK
334;phai lia cdng nh6n vi€n:
TAi ldoen niLy dung
de
phin
dn! cdc kloan
phdi
tre vd rinh hinl
theh ro6n cac khin
ph{i
lli cho
c6ng nhan vien cia dodnb nsliep va
tan lums.tdn c6ng,tian
hueng,BHXH va c6c kloAn
phiitd
kh6c
thuoc!a thu nhap cn. c6nanhnn !ian.
T.ons cdc doanh n€liCp xiy lip TK niy ci,n
duqc dure da
phAn
6nh iian c6dg
phaitre
cho neudi lao dong thue ngoAi.
Ket ceu cna
$ikloin 334-Phai tra c6ng nhen vicn
Tdikhoan 334 c6 s6 duben nd.s6
du

nqTK
33,r(i6u c6)pli. inh
yi
rii0 d. tri rtri ni
phdi
ftn va ti6n tumg,tidn cdngJA c{c klodD
kh6c cho c6ng nhAn vien.
TK 334lhii
ho?ch to6n chi ri6t theo 2 noi dung:thanh
lodn lwng vn fiaih toen.dc
E6i v6i
DN xay dp,TK334 c6 2TK cdp 2:
"TK334l-phdi
rrd
cons nhan vien:dung de
phdn
6nh orc klDdn
phiLi
id
vd
linh hlnh
tharl toan cac kioid
phdi
lri cho
cOne nlan vien crl. doann nghiep
xay l6p va dan
3Ao
ado thttc tdp t;! hshiip
3u. rir thr
epd

nshiir
Tqia
tt.
Tt.jre
Ki ltA
Yilt
lumg.luodg
phu.phu
cnp luu iloDg.rien cho lao
done Dn,len c6ng,cic khodn nrnglinb
chit lugnts.t(n rhuonE.BI lXll ii
":i.
Lhoin
pnr.
u- Uri rl. rvr \i rhL rhip ci" cong
n0lnvrenrnrunc nrcf
cnc.u3 00rnn nqhLrn)
-TK33,12-Phii
llri lao dong thue ngodi:dung da
phnn
nDh c6c khoin
phii
uA lar li.h
nn,b
$anh loiin cic khonn
phni
rra cho cnc lao d6ng thuO ngoii
khdng rhuoc bien ch6
cna
doa.h ngbiep xiy lip.

I-uu
i:TK
3341,3342 kh6ng
phnn
iinh lian c6ng knonn
cho cic don vi nhnn khonn ndi
bo-cac kl)oin chi lih nDg cbo don !i nhar khoin !i
lhnh toin khoh chi nii) lntru
hiqn
qua
TK 14l.
*TK
138-plni
rA
phai
nop khic.
Tii khoan
niy duna da
phnn
6nh rinh hinh
rhlnh toiin v; cic khonn
phei
tra,pMi r6p
Dgoii .6i duns dd
phaD
6nh o cic 1K khic(n ll I d;n lle.
\ii
dung
v.i phim \
|

pl'rr
xr'l -iJ I K' d)
gJm !
rtsl'r.r,
Lu
cl'i
):u
\ao.
Gi6 ri di sdr thia chu!
xac dinh in n$yen nbaD.cdn cho
quyot
dinh x& It cir cip c6
-Cia
ritdisin rhua
phiirricho
qi
nlandp rhi0ore
!i nsu{
cta cip c6 rhin
quyAn
dri
rrong
bicn ban xn li.n6u dii xit didr
-TinI
hinh
trich !d lhanh loAd BHXH,BEYT,KPCE
Biohianr rhfi nsbi€p IiL r
prin
cl]a b,io bi6tu xii hoi
-cic

khoAn khiu lni vi,o rian luonscLlx cdne
nt,in vian rtreo
qula.li
ioiarnxi,nrti)
n'rdi coi
L
ri
l) di.con r'eoir
gr. rl'
c
tr'r
r^r
ri'. c kl.o.' n' hv.a<l br J
cickhodn lri
phni
ld c|o
cric than
gi!
c6licn
qu.n.
{,c kho,
di lay.di m!!h vnt u,riar viir ci5 ri$
chft t?d lbni
{6c klorin
(iin
nhin li don vi iry
lhic hoit cnc d.i li cLla don vi iry
llic
lu,1o
xrar.nhap

khau holc nhiin d{i Ii bin hdre
da
riD
c,ic loai rhu! suir,ntrip trriu,rtri
GTCT,
,doad,
thu nhin r'udc
!a lao vu,dich vu.
cic knonn
phni
tln
drninoD
khic.
Ket ciiu cna TK338 Phriitri
phiinop
khdc,
-Kircl,Lr;ndiJr,iri,,;nrh,tJrrolKlienouJnrheoqurird,nhehir,ongbiinb;n\n
-BHXH
ph,ii
ni cho cdne nhen !ion.
-KPCDlaidor!i.
-s6
BHXH,BHYT,KPCE.BHTNda
nop cho co
quo qudn
li
qui
BIIXH,BHYT,KPCD,BHTN
-KEr
chl);n doinl' lh.r I o.'n l'.ro! s.'ng lK

(l
.r.ro1!ing.or.o.ml'rhu.r.
h
.:
'TIi
lai tian cho khich bmgcrudng hgp chv. k6r chuyan saic di klod doanh lhu bad
-Cid
lri tdi san th,i! chd
gini quya(chua
x6c dinh ro nsuy€n nlan)
-Gid
tri tiLi
sin thua
phdi
trd cbo c, nheD,bapj ud(trons vi ngodi doa.h nghiep)theo
quy,:t
di,rh
stitrons
bien bi,n xt Ii do xrt drdc nguyeD nhnd.
'Trich
BHXH,BHYT,KPCD vdo chi
phi
sin xuil,kinh dornh.
-c6c
khodn lheh lodn
!6i
c6ns
nhan vien va
lidn
nhddien,ru6c

drAp
rIE.
-Tinh
BHXII<BIIYT td vno ldd.A cnr cdDg nhnn vien.
-BHXH&KPCD
vuqt chi lieu ci! bri.
-cic
kltoin
phiitii
khac.
Duc6:
-s6
tiCn cdn
phdi
lm cdn
pbdi
n6p.
-BHXH,BHYT,KI'CD
dii tlich chuanopd! cho coqun
quAn
lihoics6quide laicho
-gid
ki tdi sdLn
ph6l
hien fti@ cnn chi'
giri quy6t
-Doid
riu dnn kudc n'en coclor Kt
3.o cdo thv. tep
1;!

hsAiq, fet:Ctlc lhohs
k
r,a
vnh
R0 r,io thrc rar
6t
nsh4r
Tqi:CtlcThins KA
hd vi"h
Ti. [roer nny c6 rl.: c6 sii du ben no
phnn
nnh sii ti,in di trn dn n6p nhieufho$nsoos
pbnil|i,p[,inop
hoac sii BIlxIi,KPCDcni chtr. duoc cio bn.
Tk 338 c6 6liiknotu cip
2.
rrK
338lrii san lhua chd
siai
quy6t
duig da
phin
dnh
gid
ki lai sdn lhi€ chua rd
nguy(n nhJn.cin !hu
qu);r
J,nr
"u
b

.r r. 'p r, rt'-m
q
uin.
Trddng hq
p gin
ri tni siD drnr d, xnc dnrh dktc nguten nhAn vn c6 bian bdn xt In rhi
truoc
grrinsay
liLo cncdikrDnn cd ricn
quan,khons
noach
toan
qua
TK 338(3381).
-1K
3382 KPCD
pbtn
ADh lini tinh rricb !a! fidrh toriD KPCD d ddn vi
-
l K3383 BHXH
philn
iinh tinh hinh tdcl vn danb toin BHXH o ilon vi
TK3384 BHYTplin iDh rinhhinh trich vir rhdh roinr BIIYTdddn \l
-TK338?-doanh
thu d,ua
thuc
hi0.rfK3388'phii
lii
phdi
nip khac:phan aih cac

klonD
phdi
lrd cna dd !i neodi n6i dung
cic
khaon!phdilra
di
phan
dnl trong c6c tdi
khoao $ 331 den 336,1u tiikloan 3381 den 318?.
*1K
33tchiphi
phii
ri.
Tni klonn nxy duns da
phdn
dnh cdc chi
phi
t ch lrudc !i lian luhg nghi
phdp
c'ia
c6ng nben sin xuiilsna cliia ldr TSCE !a
cnc
khoio
lrich lrudc khic,
Kal ciu tii khoin nny nhu sdu:
BOr norcic kloin chi
pli
rhuc la
plrir
sinh rlnloc noi dung chi

phi phii
llii vi, k]1od,
dieu chinh lio cu6i nien dO.
Dtrc6:KIoiLD de tich
iiudc
li'fi vio
chi
pnihicn
c6.
1,1,6,2:Phudng
phnp
hofch tonn:
*Kd
roi. t6ne hop
rian
rLrons.lian
cnig,(ior rl,dorg.
llnng lhnng,can cri vno bidrg t6Dg lop thrnh tonl
iien
luone,ka
loA. ho?ch lo6n tian
luore
phii
kn vdo cdc d6i lugng chiu chiphi.
Ng TK 622
NoTK
623
NqTK
627
Nq TK 641

Nq TK
642
NqTK 241
c6TK334
-KIi
rinh liah thudns
phdi
ln .ho c6ng nnen vi€n liy tn
qut
khen thudig
ghi:
Nq TK 431
c6 TK 334
'rlnl
BHXH
ph;i
tri rha) luong
(ho
cons nhir
vii
\hi
bi 6'n
ddJ.,hri Ji.ra ,'.
'
NqTK 338(3388)
c6 TK 334
-cic
knoin kl6u trit !,o luds vd lhu nhap cna c6ng nban viCn
gdm
tidn tin

rhgJHXH,BHYT,li€n bdi thuihg
Nq TK
334
c6TK t4l
c6TK r38
c6TK 338
-KHi
tem irg liin luong ho{c thqc thsh lo6n c6c khoan tiar luong,tian c6ng cho c6ng
c6 Tk 111,112
-TinI
thud fi! nhap cna c6ne .han
vion.nsui'i
lao dOns
phni
nOp cho nha nudc.ehi:
NgTk 334
c6TK333(3335)
-Trich
quy
d\r
phdng
irq cap n liec lid
Nq TK 642
c6 TK 335
-Kii
linh luda
phdi
1:'n cho ldo d6ng thuC .goiLi.
Nq Tk 622
NgTk 623

BAo oio !futc lip !;! nshicp
\no oto thrc t1p 6t nghiep
'ra
cuc lhdne Ka r.d
vnh
Nq
Tk 62?
C6
TK 334(3342)Phgi t A ta6 dong kh6c.
Cec
knodn ludg nn CNV ving mli DN
git
h0.
Nq Tt 334
c6Tk 338(3388)
-Td
luo.g
cho
CNv
blng se
phad ghi.
NqTk334(3341)
c6 Tt 512
c6'Ik333(333D
so dd k6 todn th€ hie! nhu sau:
TK 141,138,338
IK
]]4
TK 622,62J,621
,641 ,642.214.3J5

Ciic knodn KI
Td thay BHXH
TK333(3335)
Tk33E(33E8)
TK 4l l(43 |]
)
so d6 k€ todn hong
.
Kd todn cac klodn r.ich theo IuongGHXH,BHYT,KPCD,BHTN)
oe tiar
l0
&io.or th\tc lip I nehi;p
-Hang
thnng ke toin thb s6 BHXH,BHYI-,KPCD.BHTN tinh
vio chi
phi
SXKL)
cho cdc d6i iuqne c6
lie.
qu:r-
Ng
Tk 622
NqTk627
NgTk64L
Nq Th 642
Nq Tt 334
C6 Tt 338(3382,3383,3384)'Ph!i
bd
phAi
nop kh6c

-Chu
i:D6i
voi
Dr riy l;p BIIXH.BHY].|'lCD cid
co'e rl.in \d) lip llur'j
duqc linh vio Tk 622.cna c6ng
nhdn tli€u knien xe n6y thi c6ng vA
lhuc
vu mdy thi
€6ng kh6ns dusc linh veo TK 623,mi tinh hA
vdo tiLi khoan 627,(6271)
'Tinh
BHXH
phii
ftn cho c6ng nhan
vie!.
Nq Tk 338
c6TK334
'Nip
BHXH.BIryT.KPCD
cho co
qum quin
li hoic chi ti€u BlD(H,phi cons
rloir
NqTk 338
c6Tk 111,1l2
-Khoin
BHXH do.nh nghiOp da chi thoo cha dO duqc
cs
qudd

BHXH hoin lld kli
thqc dan duqc klloin hodn fi k6lodn
shi.
NqTklll,ll2
c6Tk33E(3383)
so dd k6 toan $6 hien ihu sau:
ll
Btjo cdo th'lc
tip
tdt
,shi€p fqi:Cucfh:ng Ka tuaVtnh
TK ]I4 fK
622,623,627
,641 ,642,241
IK]]8
DNtrd da! BrIXH
>
r.ich
RIIXH.YT co'
NdFBrDas+T,eD'
Khriu kn BHXH.YT
TK ll I,l l2 TK l
,l
t2
chi
'hikinhbhjCD
ai D\ ^n,"n","
".i
Un;f
Sd il6 kG todn ludg.

.
Ka lo6n khoin
trich !a! luons nehi
ph{:p
cna c6ng ih6n san xuAr
-Ddi
v6i c6ng ihAn vi€n dghi
phdp
hans ndm,lheo
ch€ d0
quy
dinh lhi c6ng nhan
trong lhdi
gie
nghi
phfu
d6 vin duqc hudig ldong .liy
dt lhv thi'i
gian
ldm viec.
-Da
dim bao cho
gid
theh kl6ng bi dot bi6n,tian ludg nghi
lh€p
cna c6ng nlen
ddq. tinl vdo chi
phi
snn xudt
thdne

qua phumg ph6p
trich trudc the k€ hoech.
-Cuoi
nAn se li6n hann s6 diiu
(hinh
rrich rnrd( rhco kc ho?ch cho
phn
lqp \6i
.6
thvc
G tan
luong.ehi
pldp.la phdn
dnh dtns sii thvc t6 chi
phirian
luong,l{' !l,i
-s6
fich rtuoc rheo r; ho?ch rian
luons nghi
phdp
ci; CNSX uong th6ng=Sd riin
lumg chin!
phii
lri cho CNSX trong thing*Ti I€ trich irudc theo kC ho4ch
lien
lrdA nghi
ph€p
cna
CNSX.
t2

Bnb .io thvc ttiD
tbt h4hi
p
kic!'
rhiins Kt
t tu
vinh
T6ns
TLNP
phti
h cho CNsx
rheoKH
rong ntm
T6ng
s6 TL chilh
phii
rd cho
CNSX lheo
KH lrongn'rn
-Khi
linh s6 rich
rddc 1r€n
ludns neni
pheP
cna c6ns
nhan sdt
xuil
ghi:
Nq
Tk 622

Ns Tk
623
c6Tk335
-Tian
luog
nshi
phdp cna c6ng nlan
siD au& ftvc
d
phAi
trd
NqTt
335
c6
Tk 334
-Tinh
si5 tich BHXH,BHYT.KPCD
1i6n sii
tidn lu@e
nslii
phdp
phni
ri crla
c6ng
Nq
Tk 622
c6Tk 336
-Riens
ngaih xay 6p
kli t ich

BI XS,BI{YT<KPCD
ilcn
s6 ii€n luong
nghi
phep phai
lii cho
c6ng nhan
i6y lip,cOng
.l)nn dieu
k1i€n mdv
thi c6ng
gbi:
Nq Tk 627
c6 Tt 338(3382,3383,3384)
-cu6i
ni€n dO k6 ioid,iinh
iodn
rdng s6 tian
ltdg nehi
ph€p
di trich
trudc t'ons
nrn
cia
mng nhdn s,in
xu
\a r;rg $ ridn
I tone nghi
n\ip Pl'.i
rn rhu'

r;
f
h;'ill'
+N6u
s6 ita rrich
trudc ll€n
lumg nehi
Phdp
cODs
nhnn san xuit
llnh vao
chi
phi
stn
xuAr nltd
hon s6 ta! \rdg
nghi
lh€p Phei
t€ thrrc
i6
phAt
sinh
NqTk622.623
c6Tk335
+N6u
s6 dn
llich tnrdc
iiin lu@s
nghi
ph6p

cong
nhan sdn
au,r tnn vao
ot
phi
san
xuil lon
ho sd tia!
ldmg nehi
ph€p phai
td
lhlrc G
phdi
sinh
Nq rk315
c6'rk
622,623
Ti
lifitheo
KH TLNI
cnaCNSX=
cvHD
Nsulii l'"rPh(
ll
1.2:Phuong
phrp
nghien ciiul
l.2,l,Phudgphnp chqn vnng nghiGn cnu
Nbicm vr cd barn cn! kinh te [i clng ciip thdng lin va kinh 16 Ai chinh cho
r'l.ind nJur. r rr;r

'lnh l.<
l,r.
"i
r
'.:r
.1u1
l.r.l.r'1,.<ro \,'
lr r
'.
I
Ir'. . '
'1.
'Tian
luog li niil
phnn
kn kinh td dng hqp vi bio
gdn
cilc chtc nlog sau:
Tie. luong li c6ng cq de lh{c hien cic chnc ning
phad
ph6i
thu nhip
qu6c
dAn.
cii. clnc nnng thanh loin
giin
ngrui sir dung sirc lao ddng !i ngudi ho d6ng.
-lian
|rore ol.3 n ri in\dirr'chndingrl.o'gqur\iic.Tod6i liirrido
$u nlip mlng lei vdi ciic vil dlng si.h hodt cid fiiet cho nguli ho dong !A

gia
didlt
'KichlhtrhrunnLuo.rh.ro'rr.rl.'r.vr'g.bli
le'rir l'r. llrnnbutl.ir, r.r'
ffang c0! thu nhip, chi
ph6i
vr)L
quyA
dinh mLlrc s6ng cLid nguoi lao d6ng. Do d6 lii
c6ns c!
quan
lr9ng lrong
qu,in
li. Ngudi la sn dlng n6 de th'lc day ngui'i lao dong
hj're Mi -o,l6rg \d s.drE rio. -oiihu l.' ri6r.6ne. u lxo d6ne lqc
rrorg
";r
ruir li,rlr
dolnh
(sxKD).
lr;r luor'B
L,i
c-, U'ui ricl.Il'io luong U.ons.,r -
Lir',1: q'
ar rnn I i.'g.u-
c6ng rl'dn
r
iin mr con ld \;n d: dor l' '.ghiit dr- hiar chn
i.
Vr

v;J. ki roin Lo
ding lian luong cin
phrilhuc
hie. Dhn.g nni€m vu cti
ydu
su:
-
Pnnn nnh ddy dn clinh xic thdi
gian
vn ket
qui
lao
dong cLia cong
nlnn !ien.
TiDh toin dnDg, thrDb Loin dnt dn kip lhdi rian lLrdDg vn cnc kbonn rion lheo lLrdng
chocdngnhan vitn.
Qudn
li cllit cho lioc stdung, chitiou
qut
luong.
-
linh ror'
phin
bo I'qp li .hrnh r.'c cl.i
phj rC
liir' lrmE (riCi !ong'
!n
rrcl'
BHXH, BHYT. KPCD cho cdc ddiruqng sn d\nc lilnquan.
-

Dnrh ki
ph,in
tich rnnr hnrh sLi dug Lno Jdig vi
qtrdn
l! si dlrtrg
qtrl
lnri
(dig
Cunscip nhntrs lh6nslil kinh tA cin lhia dro cdc bd
phan
lio,qud,'.
S0liou duqc cho! li 3 bdngbdo c6otdichinh ket lhric ni'n 2007.2008.2009 do
doa.n deliCp tu nhiid Minh Dnc lap $eo
quy
ilinh cn. 86 T,ii chinh. cu lhd li, bing
3r".'" tLd tip tit nAhi;p Iri(t, fhJu Ki Ttu lilh
cen d6i k6rorn. Bro ciio k.l
qui
hoar d6ng snn \uit knrn
doanh,'r'hu).& oior,
ht
c,ni
ldi chinh, Bnrg luu
chuyen lienie.
1.2.2. PhudDs
ptip
thn thipsii liqu
Nnirm
\u
co bh cr tr ^rnh r( li !'.nE !rp rhong rin

rC
lifi rC
rai
chinh cho nhmg
nguoirllutdJinh lheolu.lLirulo.1J,linl,.r'l.icm\|l;roioJuo-c'rrl'er,l r'.
+
1lr! thiip. xnli lhing tin, s6lieu ke lonD theo ddi d6i luorg !:L n6i duDe c6ngvi&
kd torn, rleo cluin 'ntrc vi ch6 d6 k6 roiD.
+
Kiam t4
gidn
s61cAc klbin fiu, chitii chinb, cic ngnia vu thu, n6p, tbanh to6n
n9. kiem h! ri€c
qunn
li, su dung lii snn vn ngu6n ninh
thnnn
lii
sin,
phil
hien r:i
ngnn ngna cdc Innh vi !i
fh.m fho
luir re
riichirh, ke loiii.
+
Pnen tich
lhODe liri. s6 lieu ki roiih, rhan nuu, dd xuir c.ic
siii
phiip prruc
vu

yeu
c-u cDr' rr
\J
\a;r.
inh linh ri. rii -hrnh cua cac dm \ i li rod
+
cunsc,p tb6ngtin, si5liau k6 toir
lhco
quy
dinh cla
phip
luir
Theo luitci.ke lo,in
rou
cau k6 roin ll:
Phini,'l.dii.lr ng n, \.,
(i
'l' r;.
,
., ,,n|,
phjr
"ir
. \xochnretular,in.'6\a
toin vd b6o c6o Iiichinh.
Pl'in xnh
kiip rl,tii. duns rhnigi,n rtL) Jinh rh"r;rir.
.o
li.:u \c rodn.
'
I'nxnd,l.ri,n,s.JJh,:L\".1,j,'.".,d,sri' '

lula,il
+
Phin
dnl lrung filrc lhvc hian h.ng. bin chit sd viec, n6i dnng vn
gin
d cnx
nshicp vu ki'nl
la 1di chinh.
+'l1r6ng
rin s6li€u k6 roin dLqc
phdn
dnh
Iien tuc
li khiph6l sinh d6n khik6t rhlc
hoxrd6neLi'h a.r'i.hrJ li n! ri
'.r1 .' 'l,t
,l
'\i(Jr ,'.,i'll'.
irr i
hoit dong, s6 liqu k6 rorin
prrin
iinh ki ndy
prdi
kd riap
!,co s6 tifu k6 toan c'ia ki
+Uren
lo-i,sip x6p tlr6ne tin,s6 tieu
k. totu ttreo rrlnh rq,c6 h€ ih6ng v:i c6 rha so
r,z,J,
ttrrn

ncn
qo
reu
Y6u cnuvnnhi9n v'.r hnch tonn d€n luong vi
cic
khoin
trich th€o IhIg.
Da
pbuc
vu
ss
diau hoh vd
qudn
li lao dons. tien lumg c6 hi€u
qud,
kd todn
Rd. cao tht c ltip t,jt nghi
p
l,r Cr. Th,inA tu hi
vinh
l5
lJao cna thvc tiptit n!:hiip
lao
dine. ti€n luong lrongdouh nghiap sdn xu6t
lhni
rhuc
h'en nhnng
rld
chtc
chi

cbEp,
phin
enl chinh xrc. kip
lhi,i, diy dn s6luqns,.h;t lusns,
lhiti
gian
!a kt
qui
lao dOng.linh
ding
vi
fimh loin kip lhoi, iliy iln dan
lwng !n cic
khoa. lien
quan
kliic cho .suali ho ilong trong dodrh nglifp.
Kiirn rli 'h h,nh ruy JolC
r-
J Juns l-u,lo1g-
LiCc
-lip hrnh.l,rnl .i"\
"hi
d0 ve ho done; ten ludg, Liil hinn si duns
qui
Lien lu@e
-
Huoe oin
\J
li;n' tr.r.J. bv
pnir,

ro.'s dod 'h 'ghn:r rhvc
hrin dj) Jn.
ding chi di
ghi
ch'ip bim diu !d ko d6ns, ri ruolg.
Md sd lha k5 roin !i hitch
torin lao il6ng, li€n ltrolg dnng che d6. d6ng
phuong phip.
-
|Inh rodr
fhin
bo cl "l' xi Jur.ts J"r r' ur
g
-l
rl,'ranIr.'e.i ho.1
fieo lddng vno chi
phi
sen xuir kinh
doanh crja cic bl)
pbAn,
ddn vi sr.luns
-lap
bdo cdo ki ro4n
r1 ph:n
rich rinl' h,ro si durs ldo donc.
tui
riin
ludg, dexuil biCn
phep
khaithic

c6 hier
qoi
liih ning 1!od6ng lurg dodrli
nshiqp.
HNh
loin chi ti6t tian hde vn cic Hronn iricl theo lwns
Hlch bnn stj tqne taa .16ncr crn cir vio
ching rri b.n iliu li birrg chin
c6nghd'g'h.re r"i r'.6i
ba
nhir'. n.'
{. 0 r.
r" '1."0'.'ri
J;'
f
.or,r ll
L,,r
de rip h9! vi hncb roin sd luone Iao
dong trcns lhdng dd l|i dodh nshiep viL
c0ng ri' bing ct;D c6ns kd toin
c6 lhi dD duqc lime ngny c6 bao nbieu
nsui'i
ldm vifc, bao dieu ngri'i Dsti v6i li do
si.
lljngnc4 16 r'roe
|'.'. ng"i, n ' n'r. -: ;",o,,!.1,, r''L
dguiiLhm
sis
lnn viec rhtrc 16rrong ngny
lainoiminh

qlan
li s.u d6cu6i
thdne ciic
phdng
bd s€
gti
bnng chlnr c6ng !€
phdng
ka
toin, Taiphbne ke
to6n, ka tonn tien luorgse
lap
lqp
vihnchtoin sd lvgng c6ng nhan vien lno
H4ch
todt thdi
gk.h
lao .IAhgl
Rn" do thnt r"!' L;
Bhrr?
T.ti.(r.Thin{Ki ltl ln t
Chi])g td
de
nach
loin lhoi
gim
ho dong h Bing Cham C6ng
B;ng Cl';nr C6ne l; h; 'g long hop
Jung d. lheu Jii neay c6ng rhr. rC ldn
ritr.

nehi
viac 'gng
\ i1c.
ngnr bao hr:n ri l."r cir lnrq iguoi c1'a
r
Frd.
dC c6 cin
cir tinl) t.a ludg, biio hiam x, h6i rd dray ludne cho
lurg ngudi vd
quin
li lao di.g hone doilr! netiep.
Hang ngiy 16 hudng
(phd,ng,
ban, nh6m ) noic
neuni duqc ui
quyan
cin cri'
yi,o
rinh hnrh rhrc rd cia b6
pr,an
rinh
quin
li da ctin c6ns cbo rurg
nguoi uonts r'g.rJ
vd ghr
\io
"j.
I
g1y
ruorg -r'g uon! !:c lut tu | !l:r

,l
rl'.o
cdcki hi€u
quy
dirhhong bi.g. Cudi tbengn8udi cnam cdrg
vdph! kach bO
phin
ki vi,o btrng cdm c6ns !a cnuydD
bine chitu c6ns cnns cnc cbhg d li€n
qus
nnu
p,iir
ne,i
huone olo him r: hdi \i bd ,
kt ro"n ki;n nJ. d;l
chiiu.
qu)
rr.one d: rnl' l.rcn-
.
.
.io
i.
I ri.r, K;,".r. rn.I'i{
-
. '
viLo cic ki li€u
chao c6ng cU!tihg Deui'i I6i rhh rn s6 ngay cong
thco li'ng
loailudg
mg daghiyio c,',c c6r 12,33,34,35,36.

Ngiy cdng
quy
dinn liL 8
gii'
nau
sii'cdnlcrrrid6
rihond;uphiy
vidu:24 c6ng4siothi
ghi
24,4
B.ine
(
hin
.,1s.6
rr; cr'in .
dne rons h@
.oi,n
,, ,
I
,,s,)
\.,
. .i,i
.ine
eio.
chim
(,
nj rJ,i bL r;n Gi
r',o, s
t: rorn
(J

rt; r.'p rop r6iE
.n
tiiu rt.oi
gian
ho dong c,l! tihs ngui,i. Tui rhu6c vio
diau kiEn. dlic diam s:in xuir, c6ng
tac vd trinl
dO hach toin dm !i cd lh6 $i dune 'n6r r@ng
cic
phuog phip
chim
Chim c6ng ngiry: M6i khi D8uoi
ho
liec
khdc nhu lap tbi.iainsi,t ding
do.g lld lioc r.i ddn !i horc lim
n6r ki hieu
de cnam c6ng tong ngiy
Cblin c6ng llEo
gid:
]rcne neiiy ngddi ko d6ng lin bao nhitu
c6.g
lih
lhi
chid c6ng rhco cic ki hidu
da
quy
di
vii
ehi

sii
gi!
c6ng viac rhqc lier
c6ng
vi
c d6 bed cr.li ki hieu rudns tnc.
Cliio cOng nghi bn: Chi iip dung
lrodg tnrdng hq! lim
ihem
giir
huog ludg ddi
gitu
nlrng khone
tbanh 1oAD
\7
cHUONc 2:Kt ToiN TItN LUo.NG vA
cAc KItoAN TRicH THEo
LUONC TAI CUC THONG KETRA VINH
2.1:Giii thiiu va cd
quan
t[qr tip:
2.1.r:QuA
llinh hinh thildr !a
pbrr
rrian cuc Th,inc Ke:
Nsay lrong thoi
giln
diu cnch m.ig mditl]riih
cong. uong Drua)n liiD l{n6 l{nar
.rr rl,rr l' -ldre rhu r.ne

g
'
eoJ
ngJ) u rl'hn; r nim lo4u hn
rll
Il;
chi
MiDI\
Cln dch Chinh
phn
liin rhi'i nudc vi€tNan Den cln
Cons
nod
dd ki sic leil
.a
ol
sl
qr
d,nh b",,,r, r;.hu. -LJ Do
qrdc
di, !, l':
e;m,
J.
rnone.
b1n. nt ,
rrvc Inuo!.
uon; Jo !v
\1 r
l\ir.,l.1Vi.lr
\

' .g,
",.L(\,r'!i'.'.1,
H0 vidnid6i v6i
qunrrn
xiy dung
vi liudng Lhirnh cn. ngid tliing ke, daphn hqt
v6i rluc
te
licn
si, vi ddgc su dang
i
.ia nrn rul',e
Chinh
phn
nudc COng hda Xi
hoiChi ne}tu Viet Nam. Nednh Thong
k0 da liy ngirt 6 thinrg 5 ndnr 1946 ld nedy
lhinb lep ngiLDh Th6ng
ki Viqt Nitu. Chi6u lheo Sic lanh 6l/SL rgit
6 rhirs 5 iirn
1946,
BO rrudng 86
Qu6c
diin Kinh ra di ki Nshi
dinl ngiy 28 th:ins 5 nnm 1946 va
t6 chric Nhd Th6ng
ke vift Nan ldi nhnns n6i duns clri
sau rtiy :
Diau thn nlir
: Nay t6 chi.c tu61Nhi Th6ns ke viirNam

pt]!
thuoc vio B6
Qu6.
din Kinh
16
vi
dil du6i
qryan
diau khid,r cLh ciiD d6c
do
sic la.h
cLi rhq, lu
danghiclaBO lrddns BO
Qui5c
dir Kirh
ta.
Diiu
llf hai : Nhian vu c,:i! Nhd Thi5ne ke viCtNan
dinh ihusau niy:
'
Sn rnr \i rl'u rlip nl -nC rr li.u v-
nhins.on
.u
!o liEr'
lrm
dCn
r;n
oe\0 noij rrnnrc nJyvrn
nor
t

xuit bin nlrtng
sich
vi
rh;igkt
.
Kien soiit c.ic c6ng rl bno bi6m Viel
Nar hay hii ngoii.
Diiu rhu
J: Nl.i lhong ki
vrer \.r1'
co rl.i liin hc rh:ng \di
cic co
quJn
1h6ne re cna c,c BO, cic k' !d
cdc linh !i ctic cdng sd khic dA suu tim
ti
lieu
cii
thi&.
Diau
thri i( Nhi ih6ns k€
gd,n
c6 b.
ph6ne,
nhien vu
dinh sau dayl
'
Pro,,6 d,t rl,ir
rh
{

s
H.,.r.h,onr coi \< nhn'
\iin,
t: roan, \t tiiu,
luu trn c6.g vin. xuit bin cic sich
b6o.
Bdo c,io thtt.l4p til nt:hiCp